Under general direction, to direct a large staff conducting audits of the accounts and records of governmental jurisdictions requesting, expending or accountable for State funds either to determine jurisdiction's need of assistance and financial condition, or to verify proper reporting and the legality and propriety of expenditures; and to do other related work.
Supervises the scheduling of audits and develops and maintains uniform application of auditing procedures and techniques and proper application of the law and agency policies; trains the staff, evaluates their performance and takes or recommends appropriate action; advises staff on unusually difficult problems of audit procedure or application of the law; refers problems requiring legal interpretation and makes recommendations on policy to supervisors; makes the more difficult interagency contacts necessary in coordinating the audit program; makes recommendations to superiors designed to correct and systematize the accounting systems of local jurisdictions or to modify rules and regulations governing local jurisdictions in the administration of State-supported programs; confers with public and private officials and the staff on such significant problems as exceptions set forth in audit findings; assists in such administrative activities as the preparation of workload or other budgetary data, the development of a procedures manual for the work of the audit staff or the development of accounting systems for specific activities carried on by local jurisdictions, may when assigned by the Controller, supervise audits of State agencies and other entities subject to audit by the Controller.
One year of experience in the California state service performing the duties of a professional accounting or auditing class equivalent in level to Supervising Governmental Auditor I. or
Two years of experience in the California state service performing the duties of a professional accounting or auditing class equivalent in level to Governmental Auditor III.
Experience: Five years of increasingly responsible professional accounting or auditing experience. For at least two years, this responsibility must have been at a level equivalent to supervising the conduct of a variety of audits or financial examinations. (Experience in California state service applied toward this requirement must be in accordance with the provisions of the promotional pattern.) and
1. Completion of 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
2. Completion at a collegiate-grade residence institution of the equivalent of 16 semester hours of professional accounting courses including courses in elementary and advanced accounting, auditing, and cost accounting; and three semester hours of business law.
Knowledge of: Applying general accounting and auditing principles and procedures; specialized auditing practices and procedures as used in auditing governmental jurisdictions; governmental accounting and budgeting; principles and techniques of organization, management, and supervision; principles of public finance, business law; department's Affirmative Action Program objectives; a manager's role in the Affirmative Action Program and the processes available to meet affirmative action objectives.
Ability to: Apply general accounting and auditing principles and procedures; specialized auditing practices and procedures as used in auditing governmental jurisdictions; plan, organize, and direct the statewide program of auditing governmental jurisdictions having programs financed by State appropriations, loans, grants-in-aid, or subventions; develop policies and procedures for the statewide auditing program; apply provisions of the law, legal opinions, and court decisions and departmental policies, rules and regulations related to the work; analyze data and draw sound conclusions; analyze situations accurately and take effective action; prepare clear, complete, concise reports; establish and maintain cooperative relations with those contacted in the work; speak and write effectively; effectively contribute to the department's affirmative action objectives.
Ability to qualify for a fidelity bond.