Mineral and Land Auditor Specialist Series

California State Personnel Board Specification

Series established October 5, 1982

Scope

This series specification describes the Mineral and Land Auditor classifications of the State Lands Commission. These positions are used for positions with professional, supervisory, or managerial responsibilities in the State Lands Commission Mineral and Land Audit Program.

Mineral and Land Auditor Specialists make field audits of the financial operations, accounts, records, data processing systems, management, and operational systems of the lessees (petroleum, geothermal, mineral, and surface) of the State Lands Commission. In addition, the Mineral and Land Auditor Specialist IV (Supervisory) supervises, plans and evaluates the work of other Mineral and Land Auditor Specialists. The Mineral and Land Audit Program Manager plans, directs and evaluates the work of the Mineral and Land Audit Program.

Entry Level

Entry level into this series is typically through the Auditor I class.

Factors Affecting Position Allocation

The scope and consequence of decisions made, degree of program and policy involvement, level, variety and complexity of work assignments, independence of action, and size and nature of area responsible.

Definition of Levels

Mineral and Land Auditor Specialist II

This is the first journey level of the series. Incumbents assist in responsible professional office and field audit work under general supervision; conduct audits or segments of more complex and sensitive audits of the financial operations, accounts, records, electronic data processing systems, and management and operational systems of the lessees of the State Lands Commission.

Mineral and Land Auditor Specialist III

This is the second and full journey level of the series. Incumbents, under direction, perform professional office and field audit work, bring audits to a conclusion, summarize audit findings, and prepare final recommendations of the lessees of the State Lands Commission. Work at this level is defined by independence and consequence of actions taken.

Mineral and Land Auditor Specialist IV (Specialist)

This is the staff specialist/super journey level of the series. This level is responsible for independently conducting extremely complex and difficult audit assignments and studies, typically consisting of the largest corporations in the United States. Incumbents may act as team leaders or "leadpersons" performing such functions as training new staff or reviewing the assignments of lower level staff.

Mineral and Land Auditor Specialist IV (Supervisory)

This is the first full supervisory level of the series. Under the direction of the Mineral and Land Audit Program Manager, Incumbents will plan, organize, and direct the work of other lower level staff within the Mineral and Land Audit Program. Incumbents may also personally perform the most complex technical work or audit assignments.

Mineral and Land Audit Program Manager

This is the full managerial level of the series. Under the directions of the Division Chief, Staff/Administrative Services and Mineral and Land Audits, the incumbent plans, organizes, and directs the Mineral and Land Audit Program of the State Lands Commission. The incumbent has significant responsibility in formulating and implementing uniform audit policies, programs and practices regarding the statewide mineral and land audit program; responsibility for operational planning and assigning of projects; coordinates program activities with technical and administrative support sections; maintains liaison with lessees, the private sector and other governmental agencies.

Minimum Qualifications

All Levels:

Education: Either

1. Equivalent to graduation from college with specialization in accounting. (Additional experience performing professional petroleum-or energy-related accounting or auditing may be substituted for the required education on a year-for-year basis.) or

2. Completion of either:

a. A prescribed professional accounting curriculum given by a residence or correspondence school of accountancy, including courses in elementary and advanced accounting, auditing, cost accounting, and business law.. or

b. The equivalent of 16 semester hours of professional accounting courses given by a collegiate-grade residence institution including courses in elementary and advanced accounting, auditing, and cost accounting; and three semester hours of business law.

Mineral and Land Auditor Specialist II

Either I

Experience: One year of experience in the California state service performing professional petroleum-or energy-related accounting/auditing duties in a class at a level of responsibility equivalent to that obtained in the class of Accountant Trainee or Auditor I.

Or II

Experience: Two years of increasingly responsible professional petroleum-or energy-related accounting/auditing experience. (Bookkeeping, clerical accounting, preauditing, procedures checking, and system maintenance experience is not acceptable.) and

Education: The educational requirements described above.

Mineral and Land Auditor Specialist III

Either I

1. One year of experience in the California state service performing the duties of a Mineral and Land Auditor Specialist II. or

2. Two years of experience performing professional petroleum-or energy-related accounting/auditing duties at a level of responsibility equivalent to that obtained in the class of Accounting Officer or General Auditor II.

Or II

Experience: Three years of increasingly responsible professional petroleum-or energy-related accounting/auditing experience. (Bookkeeping, clerical accounting, preauditing, procedures checking, and system maintenance experience is not acceptable.) and

Education: The educational requirements described above.

Mineral and Land Auditor Specialist IV (Specialist)

Either I

Experience: One year of experience in the California state service performing the duties of a Mineral and Land Auditor Specialist III.

Or II

Experience: Four years of increasingly responsible professional petroleum-or energy-related accounting/auditing experience (bookkeeping, clerical accounting, preauditing, procedures checking, and system maintenance experience is not acceptable) at least one year of which shall have been equivalent in responsibility to that involved in making the more difficult or complex audits. (Experience in the California state service applied toward this requirement must include one year of experience at the level of responsibility equivalent to that obtained in the class of Mineral and Land Auditor Specialist III.) and

Education: The educational requirements described above.

Mineral and Land Auditor Specialist IV (Supervisory)

Either I

One year of experience in the California state service performing the duties of a Mineral and Land Auditor Specialist III.

Or II

Experience: Four years of increasingly responsible professional petroleum-or energy-related accounting/auditing experience (bookkeeping, clerical accounting, preauditing, procedures checking, and system maintenance experience is not acceptable) at least one year of which shall have been equivalent in responsibility to that involved in making the more difficult or complex audits and one year of which shall have been performing the duties of a leadperson or supervisor. (Experience in the California state service applied toward this requirement must include one year of experience at the level of responsibility equivalent to that obtained in the class of Mineral and Land Auditor Specialist III.) and

Education: The educational requirement described above.

Mineral and Land Audit Program Manager

Either I

Two years of experience in the California state service performing the duties of a Mineral and Land Auditor Specialist III or one year of experience in the California state service performing the duties of a Mineral and Land Auditor Specialist IV (Specialist) or a Mineral and Land Auditor Specialist IV (Supervisory).

Or II

Experience: Four years of increasingly responsible professional petroleum-or energy-related auditing experience, at least one year of which shall have been equivalent in responsibility to that involved in directing an audit program, supervising a crew of field auditors or with responsibility for highly specialized major audit functions. [Experience in California state service applied toward this requirement must include at least two years of experience at the level of Mineral and Land Auditor Specialist III or one year of experience at the level of Mineral and Land Auditor Specialist IV (Specialist) or Mineral and Land Auditor Specialist IV (Supervisory).]

Education: The educational requirements described above.

Knowledge and Abilities

All Levels:

Knowledge of: General accounting and auditing principles and procedures; and business law.

Ability to: Apply the required knowledge; conduct audits or financial examinations of accounts and records; establish and maintain cooperative relations with those contacted in the work,; analyze situations accurately and take effective action; prepare clear, complete, and concise reports; and communicate effectively.

Mineral and Land Auditor Specialist II

Mineral and Land Auditor Specialist III

Mineral and Land Auditor Specialist IV (Specialist)

Knowledge of: All of the above, and Division 6 (Public Lands) of the Public Resources Code; Title 2 (Administration) of the California Administrative Code; Chapter 138, Statutes of 1964, First E.S. (Long Beach Operations); principles of public finance; business law, policies, rules, and regulations of the State Lands Commission; and oil and gas pricing regulations of the United States Department of Energy.

Ability to: All of the above, and apply specialized auditing practices and procedures as used in auditing both private industry and of governmental jurisdictions acting as trustees over State lands.

Mineral and Land Auditor Specialist IV (Supervisory)

Knowledge of: All of the above, and supervision and employee-employer relations; a supervisor's role in the Affirmative Action Program and the processes available to meet affirmative action objectives responsibility for promoting equal opportunity in hiring and employee development and promotion, and for maintaining a work environment that is free of discrimination and harassment.

Ability to: All of the above, and plan, organize, and direct the work of a staff engaged in mineral and land auditing; develop the skills and abilities of subordinate staff; effectively contribute to the Commission's affirmative action objectives and.

Mineral and Land Audit Program Manager

Knowledge of: All of the above, and principles, practices, and trends of public and business administration; personnel management.

Ability to: All of the above, and motivate the establishment of group and organizational goals; understand individual and group relationships.

Special Requirements

All Levels:

All employees must be able to qualify for a fidelity bond and be willing to travel and work away from the office.

Class History