State of Maryland

An Assistant Chief Auditor, Public Service Commission is the supervisory level of professional auditing and administrative work for the Public Service Commission.  The employee in this classification is responsible for auditing and analyzing the fiscal and accounting operations of public utilities, subject to the jurisdiction of the Public Service Commission, that offer gas, electric, water, or telecommunication services or are engaged in the transportation of freight or passengers in the State of Maryland.  The employee in this classification supervises employees performing public utility auditing and accounting work and other support personnel in the Accounting Investigations Division.

The employee in this classification receives managerial supervision from the Chief Auditor or other administrative official.  The work may require travel throughout the State, including overnight travel.

The position in this classification is evaluated by using the classification job evaluation methodology.  The use of this method involves comparing the assigned duties and responsibilities of a position to the job criteria found in the Nature of Work and Examples of Work sections of the class specification.

Supervises the auditing and analysis of the fiscal and accounting operations of public utilities, subject to the jurisdiction of the Public Service Commission, that offer gas, electric, water, or telecommunication services or are engaged in the transportation of freight or passengers in the State of Maryland;

Plans, supervises, coordinates, assigns and evaluates the work of Public Utility Auditors and support staff assigned to the Accounting Investigations Division;

Conducts, schedules or assigns audits of the accounting and fiscal operations of regulated public utility companies;

Develops, organizes, revises and implements procedures and programs designed to ensure the periodic audit and analysis of the financial operations of regulated public utility companies;

Examines and analyzes statements of operation or condition of public utility companies for compliance with applicable Public Service laws, rules, and regulations;

Provides advice and recommendations to the Public Service Commission regarding requests for the establishment, increase, or reduction of rates charged by public utility companies for their services;

Prepares exhibits, studies, reports, and recommendations for use by the Chief Auditor and the Public Service Commission in reviewing rates or schedules;

Acts an expert witness, through the preparation of written testimony, on accounting and finance issues concerning electric, gas, water and telecommunications;

Assists in the preparation and revision of forms and procedures for maintaining documents and records and conducting audits;

Reviews and evaluates the reports and work of the auditing employees of the Public Service Commission;

Confers with accountants and fiscal representatives of public utility companies to explain applicable laws, regulations and procedures;Performs other related duties.

Knowledge of the fundamental principles, practices and procedures of auditing and accounting;

Knowledge of the methods used in analyzing the accounting, fiscal and financial operations of public utility companies;

Knowledge of accounting, bookkeeping, and record-keeping systems;

Knowledge of the nature and function of the Public Service Commission;

Knowledge of accounting and auditing operations and procedures of public service companies;

Ability to train, supervise and evaluate the performance of others performing auditing and accounting or support work;

Ability to direct and conduct audits of the accounts and financial operations of public utility companies;

Ability to analyze fiscal and financial data;

Ability to apply fundamental accounting and auditing principles in analyzing the financial operations and fiscal condition of public utility companies;

Ability to reach logical conclusions and to make sound recommendations to the Chief Auditor and the Public Service Commission;

Ability to express ideas and conclusions in a clear and concise form;

Ability to establish and maintain effective working relationships with representatives of public utility companies, the general public, and with other employees of the Public Service Commission;

Ability to interpret the laws, rules and regulations of the Public Service Commission as they apply to the accounting operations of regulated companies;

Ability to prepare, review and analyze financial statements, audit reports, and other accounting records and reports.

Education:    A Bachelor's degree from an accredited college or university in accounting, finance, business administration or other related field.

Experience: Three years of professional experience in accounting or auditing, one year must have been developing revenue requirements for a regulatory industry.

Notes:

1. Candidates may substitute the possession of a certificate as a Certified Public Accountant for two years of the required general experience.

2. Candidates may substitute the possession of graduate education from an accredited college or university in an academic field related to the required experience at the rate of one year of education, for up to one year of the required experience.

3. Candidates that possess a certificate as a Certified Public Accountant will be considered as having met the required education.

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

This is a Skilled Service classification in the State Personnel Management System.  All positions in this classification are Skilled Service positions.  Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is not assigned to a bargaining unit, as indicated by the designation of S (Supervisor), M (Manager), T (Agency Head), U (Board or Commission Member), W (Student), X (Used by Agency or Excluded by Executive Order), or Z (Confidential).  As provided by State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.