State of Maryland

A Financial Compliance Auditor Manager is the managerial 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 Financial Compliance Auditor Supervisors.

Employees in this classification receive managerial supervision from a director of fiscal services or designated administrator.  The work may require 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 Manager is differentiated from the Financial Compliance Auditor Program Supervisor in that, while both are responsible for the design, implementation and evaluation of an entire auditing program for a State agency, but the Financial Compliance Auditor Manager also has supervisory responsibility for Financial Compliance Auditor Supervisors while the Financial Compliance Auditor Program Supervisor has supervisory responsibility for lower-level Financial Compliance Auditors. 

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 Auditor Supervisors;

Directs 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;

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 reviews 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.

Class Descriptions 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.

Class Descriptions provide information about the Nature of Work, Examples of Work, General Requirements and Acknowledgements.  The Required Knowledge, Skills, and Abilities; Minimum Education and Experience Requirements; Special Requirements; and recruitment and testing procedures are set by the using agency.

This is a Management Service classification in the State Personnel Management System.  All positions in this classification are Management Service positions.

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.