ABOLISHED 01/01/2017 PER PAY LETTER 17-04 - Investigative Auditor, California Department of Food and Agriculture Series
California State Personnel Board Specification
Series established July 24, 1990
Scope
This series specification describes three classes in the California Department of Food and Agriculture (CDFA) used to administer the provisions of the California Food and Agricultural Code and California Code of Regulations relating to unfair sales and marketing practices of dairy products and agricultural commodities; and to perform other related work.
Investigative Auditor, California Department of Food and Agriculture Series Specification - Class Titles and Codes
Definition of Series
The Investigative Auditor, CDFA, series describes technical and administrative work relative to performing comprehensive financial compliance audits to identify violations of, and ensure compliance with, the Food and Agricultural Code and the California Code of Regulations, by agricultural business organizations engaged in the sale and marketing of milk and other dairy products, and produce dealers and processors licensed to market farm commodities purchased or received on consignment. Incumbents in these classes are responsible for helping to prevent financial loss to agricultural producers by protecting suppliers of farm products from dishonest or unfair business practices of retailers, produce dealers and processors. Work assignments include planning, coordinating and directing the appropriate auditing programs that best achieve compliance with applicable laws; supervising or conducting examinations of financial records, books, ledgers and supporting documents of retail stores, dairy and farm commodities processors and other agricultural businesses; interviewing employees or representatives of companies and taking depositions and statements from witnesses and others; assembling facts in the preparation of complaints and subpoenas, and assisting the offices of the local District Attorney or State Attorney General in the interpretation of complex accounting matters, cost data and auditing procedures affecting complaints; working closely with, and securing the cooperation of, Federal, State and local law enforcement agencies in matters that require the location of witnesses, the search and seizure of records and the serving of legal papers.
Entry Level
Entry into this series is typically through the class of Auditor I.
Factors Affecting Position Allocation
Investigative Auditor, CDFA, classes are differentiated by the following factors: the scope and level of responsibilities assigned; the range, variety and complexity of compliance auditing duties; independence of action and decision-making; degree of supervision received; degree of supervision given; and the nature of public contacts.
Definition of Levels
Investigative Auditor II, California Department of Food and Agriculture
This is the first working level for the series. Under general supervision, incumbents are given field assignments of average difficulty. Typical tasks of incumbents at this level include conducting field compliance audits of smaller or less complex dairy processors, retail stores and agricultural businesses operating under various codes administered by the Department, and assisting in comprehensive audits and investigations of larger or more complex dairy processors, retail stores and agricultural businesses.
Investigative Auditor III, California Department of Food and Agriculture
This is the full journey level for the series. Incumbents exercise independent judgment in the performance of their duties and receive general direction from their supervisor. Incumbents may have lead responsibility and coordinate the work and training of lower-level examiners. Typical tasks include conducting the most complex field compliance audits of larger or more sophisticated dairy processors, retail stores and agricultural businesses operating under various codes administered by the Department. Incumbents may lead a crew of examiners engaged in complex field audits and investigations, and serve as principal assistants to the statewide coordinator of audits and investigations.
Supervising Investigative Auditor, California Department of Food and Agriculture
This is the full program supervisory level at which incumbents assign and review the work of a crew of examiners. Under general direction, incumbents are responsible for determining the appropriateness of, and planning, organizing, and directing compliance financial audits of dairy processors, retail stores and agricultural businesses operating under various codes administered by the Department; determining in consultation with subordinate Investigative Auditors, the most effective enforcement remedies when violations of law are discovered; preparing detailed complaints for presentation at departmental administrative and investigative hearings; making recommendations regarding the filing of civil complaints; advising special investigations staff on cost data relative to audits and difficult investigations.
Minimum Qualifications
All Levels:
Possession of a valid California driver's license of the appropriate class issued by the Department of Motor Vehicles. (Applicants who do not possess the license will be admitted into the examination, but must secure the license prior to appointment.)
Investigative Auditor II, California Department of Food and Agriculture
Either I
One year of experience in the California state service performing professional accounting or auditing duties equivalent to those of an Accounting Trainee or Auditor I. (Applicants who have completed six months of service performing professional accounting or auditing duties of a class equivalent in level to that of Accounting 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 II
One year of experience in the California state service performing the duties of an Accountant I.
Or III
Experience: Two years of increasingly responsible professional accounting or auditing experience, at least one year of which must have included broad compliance experience associated with the financial operations of businesses and large organizations for civil violations of law. and
Education: Either
1. Equivalent to graduation from college, with specialization in accounting; or
2. 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
3. The equivalent of 16 semester hours of professional accounting courses given by a collegiate-grade institution, including courses in elementary and advanced accounting, auditing, and cost accounting; and three semester hours of business law.
Investigative Auditor III, California Department of Food and Agriculture
Either I
One year of experience in the California state service performing professional accounting and auditing duties equivalent to those of Investigative Auditor II, CDFA.
Or II
Experience: Three years of increasingly responsible professional accounting or auditing experience, at least two years of which must have included broad compliance experience associated with the financial operations of businesses and large organizations for civil violations of law. and
Education: Either
1. Equivalent to graduation from college, with specialization in accounting; or
2. 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
3. The equivalent of 16 semester hours of professional accounting courses given by a collegiate-grade institution, including courses in elementary and advance accounting, auditing, and cost accounting; and three semester hours of business law.
Supervising Investigative Auditor, California Department of Food and Agriculture
Either I
One year of experience in California state service performing professional accounting and auditing duties equivalent to those of Investigative Auditor III, CDFA.
Or II
Experience: Four years of increasingly responsible accounting or auditing experience, at least three years of which must have included broad compliance experience associated with the financial operations of businesses and large organizations for civil violation of law. (Experience in California state service applied toward this requirement must include one year of performing the duties of a class equivalent to that of Investigative Auditor II, CDFA.) and
Education: Either
1. Equivalent to graduation from college, with specialization in accounting; or
2. A prescribed professional accounting curriculum given by a residence or correspondence school of accounting, including courses in elementary and advance accounting, auditing, cost accounting and business law; or
3. The equivalent of 16 semester hours of professional accounting courses given by a collegiate-grade institution, including courses in elementary and advance accounting, auditing, and cost accounting; and three semester hours of business law.
Knowledge and Abilities
Investigative Auditor II, California Department of Food and Agriculture
Knowledge of: General and cost accounting and auditing principles and procedures; investigative techniques that include collecting, evaluating and preserving evidence, use of surveillance to verify statements of interviewees, and ascertain the source of records; business law; rules, regulations and enforcement codes administered by the Department of Food and Agriculture that pertain to below-cost sales and illegal marketing practices and unfair producer payments; financial organization and business practices of dairy product manufacturers, retail stores, and produce distributors and processors subject to regulation by the Department of Food and Agriculture's Milk Enforcement Unit or its Market Enforcement Branch.
Ability to: Apply general and cost accounting and auditing principles and procedures in the work performed; apply investigative techniques such as collecting, evaluating, and preserving evidence, conducting surveillances and ascertaining the source of records to the work performed; conduct a variety of audits of accounts and records; analyze data and draw sound conclusions; work arithmetical computations; analyze situations accurately and adopt an effective course of action; prepare clear, complete, concise reports; interpret and apply laws, rules and regulations; establish and maintain cooperative relations with those contacted in the work; speak and write effectively.
Investigative Auditor III, California Department of Food and Agriculture
Knowledge of: All of the above; and administrative law and court procedures; lead worker responsibilities.
Ability to: All of the above; and assume lead worker responsibility with regard to reviewing and organizing the work of others; and conduct compliance hearings.
Supervising Investigative Auditor, California Department of Food and Agriculture
Knowledge of: All of the above; and principles and techniques of personnel management and training; the Department's Affirmative Action Program objectives; a manager's role in Affirmative Action Program and the processes available to meet affirmative action objectives.
Ability to: All of the above; and coordinate the work of a staff conducting compliance audits of businesses and organizations engaged in the handling, processing and distribution of agricultural products and commodities; develop and improve auditing and cost determination standards, techniques and procedures; and effectively contribute to the Department's affirmative action objectives.
Special Personal Characteristics
All Levels:
Ability to qualify for a fidelity bond; willingness to travel and work irregular hours and overtime away from the headquarters office.
Additional Desirable Qualifications
All Levels:
Knowledge of: The California dairy industry and/or the marketing of California farm commodities; and electronic data processing equipment and procedures.
Class History
Investigative Auditor, California Department of Food and Agriculture Series History - Dates Established, Revised, and Title Changed
