Auditor II

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Auditor II

Salary

$56,807.00 - $74,382.00 Annually

Location

CAYMC, MI

Job Type

Certified-Regular Civil Service

Job Number

2023413201102AGPA

Department

Off of Auditor General

Opening Date

04/29/2024

Closing Date

5/24/2024 12:00 AM Eastern

Bargaining Unit

7100-Senior Accountants Analysts and Appraisers As

• Description

• Benefits

• Questions

Description

The Auditor applies professional accounting and auditing knowledge, standards and principles, laws, and regulations while performing functions including, but not limited to: examination and appraisal of financial records, financial and management reports, management controls, policies and practices affecting or reflecting the financial condition and operating results of an activity; analyzing work related to the developing and executing audit policies and programs; conducting activities related to the detection of fraud, waste, and abuse; conducting in-person, telephone, and on-site investigative interviews; preparing audit reports; and recommending corrective action plans. Auditors also determine, educate, and advise on the Federal tax liability of individual and business taxpayers.

Examples of Duties

Auditors with a specialization in financial or performance audits may perform a range of duties including, but not limited to:

• Examines records and interviews workers to ensure recording of transactions and compliance with laws and regulations

• Maintains records for each account, including contacts, telephone numbers, and actions taken

• E xamines and reviews financial accounts, financial reports, and practices affecting or reflecting the financial condition of an activity

• Collects and analyzes data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies

• Prepares detailed reports on audit findings

• Inspects account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions

• Examines records and interviews workers to ensure recording of transactions and compliance with laws and regulations

• Examines and evaluates financial and information systems, recommending controls to ensure system reliability and data integrity

• Reviews data about material assets, net worth, liabilities, capital stock, surplus, income, and expenditures

• Confers with City officials about financial and regulatory matters

• Reviews accounting, financial, control, and operating records and other data to determine level of compliance with established policies, procedures, and guidelines relevant to a specific activity

• Inspects account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions

• Prepares audit reports containing data on records audited, test checks made, conclusions reached, exceptions taken, objections made by audited party, and proposed action

• Audits payroll and personnel records to determine unemployment insurance premiums, workers' compensation coverage, liabilities, and compliance with tax laws

• Identifies irregularities or discrepancies in recordkeeping, controls, or operations of a specific area

• Examines and evaluates financial and information systems, recommending controls to ensure system reliability and data integrity

• Develops audit plans and defines problem areas for the comprehensive analysis of the overall operations of an organizational entity to predict the effects of proposed policies

• Conducts examinations that include investigating accounting records reflecting the complete range of reorganizations, mergers, leveraged buyouts, capitalization, or other similar business transactions

• Conducts examinations that involve points of law, that are without precedent and that require intensive and extensive legal research to locate cases and evaluate potential effects of decisions or interpretations

• Develops audit approaches to evaluate a variety of programs and accounting systems. Audit approaches vary widely because of the variability of subject programs and systems due to differences in organization or mission, technological advances, or changes in regulations. Prepares audit reports to provide information on program operations and identifies causes of deficiencies or problems. Recommends corrective actions such as modifying management systems, financial and accounting systems, workflow, lines of authority, and other corrective actions.

• Performs special projects and other duties as assigned

• Professional, comprehensive knowledge of theories, practices, methods, and techniques of accounting and, as required, auditing and organizational or program practices, policies, and functions sufficient to do experienced level work:

• Concepts, principles, methods and practices of public, private, and governmental accounting, auditing, and tax code

• • Standardized bookkeeping processes, accounting terminology, and generally-accepted accounting procedures (GAAP), accounting techniques, and other financial rules and regulations
• • Federal and state laws, City of Detroit Income Tax Ordinance, uniform rules, regulations, guidelines, policies, precedents, business law, corporation finance, and economics related to the area of work
• • Federal Single Audit Act and Office of Management and Budget Circular A-133 rules and regulations

• Rule Rules and regulations as stipulated by Governmental Accounting Standards Board (GASB) and Generally Accepted Auditing Standards (GAAS)

• Conducting investigative interviewing, writing reports, and making public contacts

• • Techniques commonly used in locating errors in accounting records

• Structure and content of the English language including the meaning and spelling of words, rules of composition, and grammar

• • Conducting investigative interviewing, writing reports, and making public contacts

• Procedures used in collecting delinquent accounts

• Techniques commonly used in locating errors in accounting records

• Enterprise resource planning systems for finance, budget, general ledger, human resources, and other management systems and software programs

• Skill in:

• Developing succinct written reports to management

• Communicating effectively, both orally and in writing

• Presenting concise financial information to a variety of audiences

• Demonstrated analytical and problem solving skills

• Interpersonal skills to interact effectively with personal contacts in a business-like, customer service oriented manner, and maintain favorable public relations

• Use of personal computers

• Use of Microsoft Office (e.g. Word, Excel, Access, PowerPoint), and other office suite software packages

• Use of Excel (e.g. Formulas, Pivot Tables, Vlookup, Hlookup, other functions, charts, tables) and other financial management software packages functionality

• Use of large complex, multi-departmental financial systems, and demonstrate the knowledge required to interpret resulting financial and accounting reports, summaries and budgets

• Ability to:

• Combine pieces of information to form general rules or conclusions (includes finding a relationship among seemingly unrelated events)

• • Interpret and apply laws, regulations, and administrative policy to such matters as methods of budgeting, computation of grants, and determination of eligibility
• • Maintain general and subsidiary ledgers and journals and prepare, analyze, and maintain regular financial statements and reports to the extent necessary
• • Tell when something is wrong or is likely to go wrong. It does not involve solving the problem, only recognizing there is a problem

• Read and understand information and ideas presented in writing

• Communicate information and ideas in speaking so others will understand

• • Conduct independent field audits, investigations and other inspections with accuracy and ensure compliance with rules and regulations

• Collect, interpret, and analyze information from a variety of sources; apply criteria; and draw conclusions

• • Present data orally, in writing, or in PowerPoint in a clear and understandable manner to both technical and non-technical users

• Perform research on complex accounting rules and regulations, standards and procedures

• Formulate solutions to difficult and complex accounting and related financial problems

• Utilize independent judgment

• Learn and use contemporary financial management software and other related software for program and financial management systems

• Interact effectively with senior leadership, subordinates, department personnel, and others with tact and diplomacy

• Work as part of a team

• SUPERVISORY CONTROLS

The supervisor outlines overall objectives and available resources. The Auditor and supervisor, in consultation, discuss timeframes, scope of the assignment including possible stages, and possible approaches.

The Auditor is fully experienced in applying concepts and methodologies and is knowledgeable in functional program characteristics and requirements. The Auditor also is a technical authority with responsibility for these types of actions:

• Planning and carrying out the assignment

• Directing other functional specialists

• Resolving most of the conflicts that arise

• Coordinating the work with others as necessary

• Interpreting policy and regulatory requirements

• Developing changes to plans and/or methodology

• Providing recommendations for improvements in order to meet program objectives

• The Auditor keeps the supervisor informed of progress and of potentially controversial matters. Such matters may include these types of issues:

• Major problems in completing accounting systems development or installation

• The possibility of fraud or items of major impact on other audit or examination efforts or agency program areas

• The need for supplemental appropriations

• Inability to meet key budget and program deadlines

• The supervisor reviews completed work for soundness of overall approach, effectiveness in meeting requirements or expected results, the feasibility of recommendations and adherence to requirements. The supervisor does not usually review methods used.

GUIDELINES

Guidelines typically provide a preferred approach or describe generally accepted standards rather than precisely delineating requirements. Consequently, a situation may require a level of detail or scope of instruction that is greater than what the guidelines provide. Examples of such guidelines include:

• Handbooks developed at higher echelons covering a range of agency accounting, finance, or budget operations, and which may provide suggestions and goals for increasing effective advisory services to management, as well as procedures that the Auditor must either implement or consider in establishing local office practices

• A handbook of characteristics and specifications for a new automated accounting or financial information system where the manual is incomplete in covering many minor problems that arise

• The Internal Revenue Code, Federal tax regulations, Treasury regulations, rulings, the Internal Revenue Manual, other tax publications, precedent cases, and other legal decisions

• Audit plans for commonly performed audits that often are completed on a recurring schedule with defined approaches and specific objectives that are substantially the same for almost all audit engagements

• The Auditor uses judgment to adapt the guidelines to specific cases or problems and/or to interpret a large number of varied policies and regulations.

COMPLEXITY

Work consists of varied duties that require applying many different and unrelated processes and methods to a broad range of activities or to activities that entail substantial depth of analysis.

The Auditor must originate new techniques, establish criteria, and develop new information to carry out assignments.

The Auditor must make decisions and resolve problems that require considerable innovation and originality, such as in the following examples:

• Determining the nature and extent of problem areas

• Developing recommendations that fit particular situations given that there may be a variety of solutions; effectively presenting alternative solutions and/or critical findings to management

• Deciding which aspects of program operations to evaluate and report on and the approaches to use in ?collecting and structuring data

• Applying specialized tax laws and investigative techniques

• Adapting standard methods to find information pertaining to taxpayer income and financial operations

• The Auditor must make these decisions in a work environment characterized by these types of conditions:

• Complex and variable programs

• The resistance of program officials or participants to findings

• Variability in the way programs and systems are set up or operated

• The resistance of taxpayers to audit findings and information presented

• The need to sort out convoluted factual situations and to apply a variety of tax laws and regulations to determine discrepancies

• New requirements, regulations, or legislation

• SCOPE & EFFECT

Work involves independently conducting a variety of tasks in limited functional areas. Auditors use standard methods to resolve conventional problems and issues.

Work affects these types of matters:

• The operation of systems or program

• The adequacy of investigations

• The economic well-being of people

• Information on the amount, timeliness, and availability of funds

• The availability of accounting data

• A requirement for taxpayer corrective action.

• Examples of such work outcomes:

• Information on the amount, timeliness, and availability of funds for these types of items: personnel salaries and expenses, routine maintenance, and similar administrative support activities in appropriated or industrially funded organizations

• Information on payrolls, general ledger accounts, and the status of accounts receivable for submission to other accountants or budget analysts

• Information on anomalies in systems operation and the need for corrective actions for submission to senior auditors

• Tax examination findings that affect taxpayer corrective action

Minimum Qualifications

MINIMUM ENTRANCE QUALIFICATIONS

For all Auditors, it is a requirement to have completed a bachelor's degree from an accredited college or university, with major course of work in accounting, finance, business administration, statistics or a closely related field. Such education must include at least twenty-four (24) semester (36 terms) credits in coursework of accounting or a related field.

Equivalent combinations of education and experience may be substituted to meet the education and experience requirements of this position.

EXPERIENCE

For entry into the Auditor position, no work experience is required; however, the minimum education requirements must be met. One year of experience involving the examination and evaluation of the accounting, financial, operational, or control records of public agencies, private organizations, or individuals is preferred but not required. Auditors must demonstrate proficiency with integrated word processing and spreadsheet functions.

For selection, appointment to an Auditor level II, in addition to the minimum education requirements, more progressive levels of experience are required based on the following:

Auditor II – at least two (2) years of experience

LICENSE, CERTIFICATION AND OTHER SPECIAL REQUIREMENTS:

State of Michigan registration as a Certified Public Accountant or certification as a Certified Internal Auditor (CIA) is preferred.

PERSONAL CONTACTS

Personal contacts include executives, officials, managers, professionals, and/or taxpayers including corporation officials, and employees of other agencies and outside organizations and businesses. Contacts are not routine or recurring. Must recognize or learn the role and authority of each party during the course of the meeting. Examples of such contacts include:

• Representatives of contractors

• Attorneys and accountants of business firms

• Representatives of state and local governments

• Administrators, professors, and staff of universities and hospitals

• Other Federal agencies

• Various levels of agency management such as policy review boards at higher levels in the agency

PURPOSE OF CONTACTS

Purpose of contacts is to influence, motivate, interrogate, or control persons or groups when there is wide disagreement on the merits of a proposed action, or when person’s contacts are fearful, or uncooperative.

PHYSICAL DEMANDS

The work may be characterized as sedentary. Typically, Auditors sit comfortably to do their work, interspersed by brief periods of walking, standing, bending, carrying of papers and books, and extended periods requiring the use of computer terminals to accomplish work objectives. Some work may require walking and standing in conjunction with travel to and attendance at meetings and conferences away from the work site.

WORK ENVIRONMENT

Work is performed in a comfortable office environment, which is appropriately lighted, heated, and cooled. The work environment contains no significant hazards. Some work may require walking and standing in conjunction with travel to and attendance at meetings and conferences away from the work site. The Auditor may encounter individuals that are upset.

During extended periods each year, Auditors may be required to work considerable overtime.

Supplemental Information

Evaluation Plan

• Interview: 70%

• Evaluation of Training, Experience & Personal Qualifications: 30%

• Total of Interview and Evaluation T.E.P: 100%

Additional points may be awarded for:

• Veteran Points: 0 – 15 points

• Detroit Residency Credit: 15 points

LRD: 04/24/2024

EMPLOYMENT BENEFITS

The City of Detroit offers a competitive and comprehensive employee benefit package. We pride ourselves on the longevity of our employees. Part of the reason for the low turnover rate is the exceptional benefit package listed below. Benefits include, but are not limited to the following:

HEALTH

• Medical - Eligible for hospital, surgical, and prescription drug benefits.

• Dental

• Vision

INSURANCE

• Life Insurance - Optional group insurance available to employee and their family. The City pays 60% of premium for first $12,500 of employee life insurance. Employee may purchase, at own expense, life insurance for spouse and each dependent.

• Long-Term Disability Insurance (Income Protection Plan) - The City offers disability insurance through payroll deductions for persons who become disabled and who are not yet eligible for a service retirement.

PAID TIME OFF

• Sick Leave

• Vacation

• Holidays

OTHER LEAVE BENEFITS

The City also has the following paid and unpaid leaves; funeral leave, Family and Medical Leave, jury duty, military duty leave, unpaid personal leave,

RETIREMENT BENEFITS

City Employees Retirement System

As a regular City employee you automatically become a member of the General Retirement System. This entitles you to a retirement allowance after:

• Completion of thirty (30) years of service;

• At age sixty (60) if you have at least ten (10) years of service, or

• At age sixty-five (65) with eight (8) years of service.

• In the event of disability, other eligibility rules apply);

• An early, actuarially reduced, retirement is offered after you have attained at least twenty-five (25) years of service;

• Employees are vested after ten (10) years of service, regardless of age.

ADVANCEMENT OPPORTUNITIES - Employees have many opportunities for growth and career advancement throughout all City departments and divisions.

Have a successful career with the City of Detroit. Always remember that you are a part of a team with a common Vision of delivering excellent service to the citizens of the City of Detroit.

01

This position requires at least two years of work experience involving the examination and evaluation of the accounting, financial, operational, or control records of public agencies, private organizations, or individuals is required. Auditors must demonstrate proficiency with integrated word processing and spreadsheet functions. Do you meet all of these qualifications?

02

For all Auditors, it is a requirement to have completed a bachelor's degree from an accredited college or university, with major course of work in accounting, finance, business administration, statistics or a closely related field. Such education must include at least twenty-four (24) semester (36 terms) credits in coursework of accounting or a related field. D you meet all of these requirements?

Required Question

Agency

City of Detroit

Address

Coleman A. Young Municipal Center 2 Woodward Ave ste 316 Detroit, Michigan, 48226

Website

http://www.detroitmi.gov/Detroit-Opportunities/Find-A-Job

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