State of Washington Classified Job Specification
Class Series Concept
Positions in this series conduct fiscal, performance or program audits to determine compliance with applicable laws, regulations, and standards utilizing Generally Accepted Auditing Standards and Generally Accepted Government Accounting Principles. This work can be conducted on or off site and includes the review and analysis of source documents to determine compliance with appropriate auditing standards by validating financial liabilities, payments, assets, fiscal, record or accounting systems. Positions prepare and recommend improved fiscal compliance and control procedures.
Positions audit financial records of institutions and prepare audit reports for fiscal activities or perform field audits of employer payroll and fiscal records to assure compliance with retirement laws and regulations. Some positions conduct audits of financial records of county auditors and subagents for compliance with state laws, policies and procedures as they relate to vehicle and vessel revenue collections. Positions may lead or supervise lower level staff.
Reviews accounting records, audit files, policy statements, regulatory directives, state and federal requirements and other operating guidelines; analyze records and reports in accordance with auditing procedures and standards; uses check lists and tests as necessary to compare performance with requirements;
Drafts report of the audit procedures, comments, conclusions and recommendations; documents audit results with working papers supporting audit work accomplished;
Determines monies due and collectible are accurately transmitted within established time requirements;
Prepares preliminary audit reports findings, irregularities, and recommendations taken or needed; recommends if follow up audits should be performed;
Applies knowledge of RCWs, policies, and procedures to conduct thorough audits of reporting systems for employees of employers belonging to all State retirement systems administered by the department;
Examines payroll and personnel records, and confers with government representatives to ascertain the proper eligibility status of employees not enrolled in retirement system to determine whether employees who are enrolled meet active member criteria;
Analyzes payroll and personnel records to verify the retirement service credit reported is accurate and proper;
Audits employees salaries, including cashed-out sick and annual leave and retroactive pay adjustments, for the correct average final compensation used for all retirees within the last three years and to determine the amount of actuarial adjustments in retirement benefits which may be due;
Completes audit work papers showing all corrected figures and calculations for adjustment of retirement benefits;
Notifies the employer of areas of noncompliance, errors, and exceptions, giving advice and directions for correcting and maintaining a correct accounts receivable balance and compliance systems;
Provides consultations to employers on an ongoing basis to assist with compliance and to resolve disputed issues;
Prepares pre-audit working documents by examining, reviewing, and analyzing transmittal, accounting, and inventory records submitted by county auditors and subagents to the department;
Examines business documents, ledgers, journals, registers, fiscal and tax reports, and reconciliations for mathematical accuracy, correct posting, and compliancy with agency and Office of Financial Management regulations and the County Auditor Automation Program;
Conducts entrance and exit conferences with county auditor or subagent; recommends changes to bring auditee into compliance; summarizes need for revisions, changes, or improvements as related to the County Auditor Automation Program;
Positions may lead or supervise lower level staff.
Knowledge and Abilities
Ability to: interpret and apply provisions of new or revised laws, rules, and regulations; make adjustments to initial determinations; analyze accounting and audit programs; understand, apply, interpret applicable law, rules, and regulations; prepare complete and accurate audit summaries; work effectively with internal and external individuals; communicate effectively, both orally and in writing.
Positions typically require a Bachelor’s degree which includes at least 18 quarter or 12 semester hours of accounting or auditing
two or three years of professional accounting or auditing experience.
Class Specification History
General revision. Revises Class Series Concept and definition (formerly distinguishing characteristics). Merges 13270 Licensing Compliance Auditor 2 into the existing Auditor 2 classification; adopted May 10, 2007, effective July 1, 2007.