ABOLISHED 06/19/2014 PER PAY LETTER 14-09 - Governmental Auditor II
California State Personnel Board Specification
Schematic Code: JB30
Class Code: 4146
Established: 02/05/1955
Revised: 10/17/1978
Title Changed: --
Definition
Under direction, to conduct the more difficult audits of the ac counts and records of all types of governmental jurisdictions requesting, expending or accountable for State funds either to determine the jurisdiction's need of assistance and its financial condition, or to verify proper reporting and legality and propriety of expenditures; and to do other related work.
Typical Tasks
Makes audits of accounts and records of governmental jurisdictions which have expended funds for programs wholly or in part financed by State or State and Federal loans, State appropriations, grants-in- aid or subventions; plans scope and procedure of audit program, determining means of verification and extent of test checking required; depending on the program for which the audit is made, verifies the legality and propriety of expenditures claimed against the State; determines that contracts are legal and valid and that terms have been executed as approved; verifies that all expenditures were in accordance with State and Federal rules and regulations; verifies that subverted State and Federal fund accounts are properly credited and that revenues, such as court fines or recoveries of improperly paid welfare claims, are correctly accounted for; verifies that the governmental jurisdiction is properly accounting for and reporting expenditures of allocated funds; as necessary, advises on improvements and modifications designed to standardize the accounting systems and fiscal reporting practices of governmental jurisdictions; prepares audit reports which set forth any exceptions to claims for subverted funds and which may recommend modifications and improvements in the accounting systems of local jurisdictions; may when assigned by the Controller conduct audits of State agencies and other entities subject to audit by the Controller. Conducts audits of the accounting books and records of school districts and other local jurisdictions requesting allocation of State funds for construction of school facilities and other construction programs; plans scope and procedure of audits; verifies financial condition as reported in application for State funds by such operations as analyzing and verifying the status of the general fund, bond building fund, and special accumulative building funds; by analyzing proposed expenditures as shown in budget, determines what school district funds may be contributed to construction programs, prepares a summary of audit findings; analyzes annual county school bond debt retirement programs and certifies to State Controller, requirements for principal and inter est payments on eligible building bonds.
Minimum Qualifications
Experience: Either
1. One year of experience in the California state service performing professional accounting or auditing duties of a class equivalent in level to that of Accountant Trainee or Auditor I. (Applicants meeting the educational requirements who have completed six months of service performing professional accounting or auditing duties of a class equivalent in level to that of Accountant Trainee or Auditor I will be admitted to the examination, but they must satisfactorily complete one year of this experience before they can be considered eligible for appointment.) or
2. One year of experience in the California state service performing the duties of an Accountant I. or
3. Two years of increasingly responsible professional accounting
Or Auditing Experience.
and Education: Either
1. Equivalent to graduation from college, with specialization in accounting. 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.
Knowledge and Abilities
Knowledge of: Applying general accounting and auditing principles and procedures; applying specialized auditing practices and procedures as used in auditing governmental jurisdictions; governmental accounting and budgeting; principles of public finance; business law; principles and techniques of personnel management and supervision, and planning, organizing, and directing the work of others.
Ability to: Apply general accounting and auditing principles and procedures; apply specialized auditing practices and procedures as used in auditing governmental jurisdictions; plan, organize, and direct the work of others; conduct audits of accounts and records of various governmental jurisdictions having programs financed by State appropriations, loan, grants-in-aid, or subventions; analyze data and draw sound conclusions; analyze situations accurately and adopt an effective course of action; prepare clear, complete, concise reports; establish and maintain cooperative relations with those contacted in the work; speak and write effectively.
Special Personal Characteristics
Ability to qualify for a fidelity bond; willingness to travel and work away from the headquarters office.
