State of Maryland

A Financial Compliance Auditor Program Supervisor is a supervisory level of work examining and analyzing the business records and accounting systems of a State agency, grantee, business or other entity to verify reliability, accuracy and compliance with generally accepted accounting principles and with statutes or contract provisions.  Employees in this classification design, implement and evaluate an entire auditing program for a State agency and supervise lower-level Financial Compliance Auditors.

Employees in this classification receive managerial supervision from a director of fiscal services or designated administrator.  The work may involve extended travel both in and out of State. Financial Compliance Auditors are differentiated from Internal Auditors based on the scope of the audits performed.  Financial Compliance Auditors audit for finance and compliance.  Internal Auditors audit for finance and compliance as well as program results and economy and efficiency.

Positions in this classification are 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.

The Financial Compliance Auditor Program Supervisor is differentiated from the Financial Compliance Auditor Supervisor in that the Financial Compliance Auditor Program Supervisor  has supervisory responsibility for lower-level Financial Compliance Auditors, and is responsible for the design, implementation and evaluation of an entire auditing program for a State agency while the Financial Compliance Auditor Supervisor has supervisory responsibility for lower-level Financial Compliance Auditors.  The Financial Compliance Auditor Program Supervisor is differentiated from the Financial Compliance Auditor Manager in that the Finance Compliance Auditor Manager has responsibility for the design, evaluation and implementation of an entire auditing program for a State agency and supervisory responsibility for Financial Compliance Auditor Supervisors.

Designs, implements and evaluates financial compliance auditing activities of an agency in accordance with pertinent laws, rules, regulations, policies and procedures;

Plans, coordinates, supervises and evaluates the work of Financial Compliance Auditors;

Develops and implements training programs for auditing staff;

Establishes, implements and enforces auditing standards, programs and procedures;

Prepares an annual audit plan showing the entities to be audited and the time and staff allocated for the audits;

Resolves complex auditing problems and approves changes in substantive testing criteria and alternate auditing procedures;

Conducts conferences with auditees to discuss and resolve complex or sensitive issues and audit findings;

Reviews, approves and signs audit workpapers and reports that cite exceptions to generally accepted accounting principles, noncompliance with pertinent laws, regulations and contracts and any funds owed to the State;

Explains and defends audit findings at informal and formal appeals and exit conferences;

Directs special audits and investigations as required;

Attends courses and seminars in auditing techniques and procedures and in changes and revisions to pertinent laws and regulations;

May direct reviews of financial statements and audit reports prepared by outside auditors or Certified Public Accountants for the adequacy of the reports and the effect of audit findings;

May direct legislative audit coordination and follow-up;

Performs other related duties.

Knowledge of generally accepted auditing standards and practices and governmental auditing standards and practices;

Knowledge of generally accepted accounting principles;

Knowledge of the principles of internal control;

Knowledge of business administration and management practices;

Knowledge of the principles and practices of budget management;

Skill in analyzing automated and manual records, reports and other business and financial documents and finding details and facts pertinent to the audit assignment;

Skill in determining compliance or noncompliance with the provisions of statutes and contracts;

Skill in reviewing and approving audit workpapers and reports;

Skill in communicating ideas and information;

Ability to develop work plans and determine staffing requirements to meet auditing goals and deadlines;

Ability to use computers and software related to auditing;

Ability to establish and maintain effective working relationships with the employees and representatives of the entities being audited and with colleagues;

Ability to plan, coordinate, supervise and evaluate the work of Financial Compliance Auditors.

Education:   A Bachelor's degree in Accounting from an accredited college or university or a Bachelor's degree from an accredited college or university with 30 credit hours in Accounting and related courses, including or supplemented by 3 credit hours in auditing.

Experience: Four years of experience performing financial and compliance audits of a State agency, grantee, business or other entity.

Notes:

1. Applicants who had met the requirements for admission to the CPA examination prior to July 1, 1974 will be considered to have met the educational requirement.

2. Candidates may substitute the possession of a certificate as a Certified Public Accountant or Certified Internal Auditor or a Master's degree in accounting from an accredited college or university for one year of the required experience.

3. Applicants may substitute one year of professional accounting experience for one year of auditing experience only.

4. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in Internal Review classifications or Auditing specialty codes in the Financial or Auditing fields of work on a year-for-year basis for the required experience.

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 from collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and therefore, all positions in those agencies are excluded from collective bargaining.