County of Alameda

DESCRIPTION

Under general direction, performs varied professional auditing, accounting and/or compliance assignments; records financial transactions and reports related information in compliance with Generally Accepted Accounting Principles (GAAP) and County policies and procedures; conducts audits in compliance with Generally Accepted Government Auditing Standards (GAGAS); reviews accounting methods and practices of County departments, Special Districts and County contractors; prepares complex financial, accounting and analytical reports; acts as a lead or performs the more complex auditing, accounting and/or compliance assignments requiring highly specialized knowledge; and performs related work as required.

DISTINGUISHING FEATURES

This class is located in the Auditor-Controller Agency and is the journey-level class in the professional auditor series. Incumbents in this class perform professional auditing, accounting and/or compliance work relating to the County and its operations. Auditor incumbents are eligible to promote into this classification after gaining experience and demonstrating proficiency which meet the qualifications of the Senior Auditor level, with flexible staffing promotions made according to policies and procedures approved by the Human Resource Services Department. Incumbents in the Senior Auditor class have a greater degree of independent responsibility than that assigned to Auditors and work independently to perform the most complex auditing assignments, lead audit teams, or may be given lead responsibilities for paraprofessional and clerical staff in the Auditor-Controller Agency. This class is further distinguished from those in the Supervising Auditor series in that the latter have full supervisory responsibilities for the daily operations of a section or subsection of the Auditor-Controller Agency.

EXAMPLES OF DUTIES

NOTE: The following are the duties performed by employees in this classification. However, employees may perform other related duties at an equivalent level. Each individual in the classification does not necessarily perform all duties listed.

1. Records financial transactions and reports financial results in accordance with GAAP for various joint powers and grants programs for which the Auditor-Controller serves as fiscal agent; assists in preparing financial reports for grantor agencies.

2. Conducts or leads a team on complex audits and internal control reviews of County departments, County-funded community organizations and special districts. Determines audit objectives, scope, resources, and procedures necessary to conduct audits. Plans, organizes, schedules and assigns the work of audit team members to ensure completion within required deadlines and in accordance with GAGAS and professional best practices. Presents audit findings and recommendations to supervisor, and as appropriate to County departments, the Board of Supervisors, the Grand Jury, public and/or contractors after supervisor review and approval.

3. Uses electronic work papers to document, organize, and support results that meet audit objectives in accordance with professional audit standards and industry practices. Maintains accurate and complete records and files.

4. Acts as a liaison to and provides technical support for external auditors.

5. Assists in the installation and/or modification and upgrade of the County’s financial management information systems, e.g., accounting, budget and payroll.

6. Provides training to County departments and customers on financial management information systems and modifications to systems or policies/procedures.

7. Audits and evaluates computerized accounting and financial management information systems and other County-wide financial procedures to ensure adequate and effective controls and compliance with GAGAS and County requirements.

8. Maintains financial records for a department (or a section thereof) with varied accounting functions. Examines, verifies, approves and screens financial documents such as vouchers, warrants, requisitions, purchase orders, etc. Enters transactions in various accounting and payroll systems.

9. Reviews and analyzes financial records and statements for technical defects, accuracy and conformance with applicable federal, state and local fiscal regulations and GAAP.

10. Prepares a variety of accounting and financial reports, including worksheets, reconciliations, trial balances, financial statements, Comprehensive Annual Financial Report (CAFR) schedules, statistical reports and narratives of findings and recommendations for use by other departments and agencies.

11. Monitors the County's accounts payable and payroll processes and resolves problems encountered by departments in using the County's financial and payroll systems.

12. Participates in or leads the development of complex, high level contract compliance system reports, enhancements and training methods and materials.

13. Conducts or leads complex audit review and analysis of contract compliance monitoring by County departments. Determines actions required and performs follow up as needed when non-compliance is indicated. Prepares findings and makes recommendations to supervisor and may present to County departments.

14. Assists or leads the taking of inventories; examines and analyzes transactions in inventory records and related documents; reconciles records associated with inventories. 

15. Reviews and interprets the application and impact of fiscal policy, laws, regulations and legislation to County operations; recommends improvements/changes to such procedures to ensure compliance; manages the practical implementation of changes to operations as necessary. Proactively communicates changes and impacts to affected parties.

16. Meets with County staff, other governmental representatives and County contractors to discuss County fiscal management requirements and best practices.

17. Confers with operating department staff to establish new and revised policies and procedures.

18. Assists in leading, training and guiding subordinate staff including providing feedback to employee and supervisor regarding employee’s work performance.

MINIMUM QUALIFICATIONS

EITHER I

The equivalent of one year of full-time experience as an Auditor in the Alameda County classified service.

OR II

Possession of a bachelor's degree from an accredited college or university (180 quarter units or 120 semester units). Concentration in accounting, business administration, finance or closely related field is desired.

AND

The equivalent of one year of full-time experience in a professional position involving the exercise of auditing or accounting duties or closely related field.

OR III

The equivalent of five years of recent full-time experience in a professional position involving the exercise of auditing or accounting duties or closely related field.

OR IV

Any combination of education from an accredited college or university and relevant experience as described above in patterns II and III.

License:

Some positions within this class may require the possession of a valid California Motor Vehicle Operator's License.

Certificates:

Possession of one or more of the following certifications is desirable:

• Active Certified Public Accountant (CPA) issued by California Board of Accountancy or other state’s equivalent
• Active Chartered Financial Analyst (CFA)
• Active Certified Internal Auditor (CIA) issued by the Institute of Internal Auditors.
• Certified Payroll Professional (CPP) issued by the American Payroll Association
• Fundamental Payroll Professional (FCP) issued by the American Payroll Association
Special Requirements:

Employees may be required to provide their own means of transportation to and from work assignments.

NOTE: The Civil Service Commission may modify the above Minimum Qualifications in the announcement of an examination.

KNOWLEDGE AND SKILLS

NOTE: The level and scope of the following knowledge, skills and abilities are related to duties listed under the "Examples of Duties" section of this specification.

Knowledge of:

• Generally Accepted Accounting Principles (GAAP), including theory, terminology and methods of application to a wide variety of accounting transactions and problems, including governmental fund accounting
• Generally Accepted Government Auditing Standards (GAGAS), including theory and practices for commercial and governmental agencies
• Technical and statistical report writing and formatting
• Methods of preparing, evaluating and interpreting financial statements and transactions
• Principles of implementing and maintaining internal controls
• Computer applications related to the work, including advanced computer spreadsheet, word processing, electronic work paper and financial management, payroll and accounting systems
• Advanced analytical tools including triangulation of data, statistical analysis, etc.
• Applicable laws, ordinances, regulations and court decisions governing financial operations of a County and its departments
• Project management techniques and systems
• English language (including spelling, vocabulary, sentence and paragraph structure) to prepare grammatically correct reports, letters and other written communications


Ability to:

• Properly apply GAAP in recording financial transactions and reporting financial results, and GAGAS in conducing audits
• Accurately record financial transactions, compile financial and operational reports
• Determine the audit objectives, scope, resources and procedures necessary for an audit assignment. Effectively lead an audit team to complete an audit on time and within budget in accordance GAGAS
• Effectively audit a variety of internal documents, procedures and reports
• Review, analyze, balance, interpret and reconcile financial reports and transactions; make recommendations as necessary
• Identify deficiencies in fiscal controls or noncompliance with established accounting policies and procedures and applicable laws and regulations; recommend modifications to enhance internal controls
• Analyze, evaluate and summarize simple to complex financial and statistical data and prepare recommendations; translate financial accounting information into a cohesive and comprehensive profile for an organization
• Use electronic work papers to document, organize, and support results that meet audit objectives in accordance with professional audit standards and industry practices; maintain accurate and complete records and files
• Effectively prioritize work and resources in order to meet deadlines and plan work for maximum productivity
• Communicate effectively both orally and in writing technical, financial and statistical accounting information, reports and correspondence to clients and the general public
• Establish and maintain effective working relationships with co-workers, representatives from other governmental entities, departments/agencies and the public
• Work independently, as well as in a team
• Verbally express ideas, concepts or recommendations concerning job assignments with staff, agencies and the public; facilitate productive communication by using tact and diplomacy
• Be proactive in analyzing issues and developing solutions to improve processes and procedures
• Read and understand technical accounting information
• Plan, schedule, assign and evaluate the work of others through clear and concise instructions
• Adapt to changing work situations
• Lead staff and interdisciplinary work groups
• Exercise sound decision making, judgment, and initiative
• Utilize advanced computer systems and applications; including financial management, auditing, electronic work paper, and accounting software

CLASS SPEC HISTORY

Newspec: 0144
RY:cs 10/2/2012
CSC Date: 10/17/12

BENEFITS

Alameda County offers a comprehensive and competitive benefits package that affords wide-ranging health care options to meet the different needs of a diverse workforce and their families. We also sponsor many different employee discount, fitness and health screening programs focused on overall well being.  These benefits include but are not limited to*:

For your Health & Well-Being

• Medical – HMO & PPO Plans
• Dental – HMO & PPO Plans
• Vision or Vision Reimbursement
• Share the Savings
• Basic Life Insurance 
• Supplemental Life Insurance (with optional dependent coverage for eligible employees) 
• County Allowance Credit
• Flexible Spending Accounts - Health FSA, Dependent Care and Adoption Assistance
• Short-Term Disability Insurance
• Long-Term Disability Insurance
• Voluntary Benefits - Accident Insurance, Critical Illness, Hospital Indemnity and Legal Services
• Employee Assistance Program

For your Financial Future

• Retirement Plan - (Defined Benefit Pension Plan)
• Deferred Compensation Plan (457 Plan or Roth Plan)

For your Work/Life Balance

• 12 paid holidays
• Floating Holidays
• Vacation and sick leave accrual
• Vacation purchase program
• Catastrophic Sick Leave
• Group Auto/Home Insurance
• Pet Insurance
• Commuter Benefits Program
• Guaranteed Ride Home
• Employee Wellness Program (e.g. At Work Fitness, Incentive Based Programs, Gym Membership Discounts)
• Employee Discount Program (e.g. theme parks, cell phone, etc.)
• Child Care Resources
• 1^st United Services Credit Union 

*Eligibility is determined by Alameda County and offerings may vary by collective bargaining agreement.  This provides a brief summary of the benefits offered and can be subject to change.