CLASS CODE: 1667
PAY GRADE: 022

CLASS TITLE:SENIOR CONTRACT AUDITOR

ALLOCATION FACTOR(S)

This is work conducting financial, compliance and contract audits of one of the following: (1) architectural and engineering consulting firms to include establishing overhead rates for the Department of Transportation; (2) private contractors and local government entities for the Division of Environmental Operations in the Department of Environmental Protection; (3) school districts and organizations subject to compliance with state and federal rules and regulations for the Bureau of Audit Services in the Department of Education; (4) client service contracts for the offices of Contract Management and Internal Audit in the Department of Children and Families; or (5) private and public contractors and private industry councils receiving funds directly or indirectly from the Department of Labor and Employment Security; or(6) organizations subject to compliance with state and federal rules and regulations of the food and nutrition programs in the Department of Health.

EXAMPLES OF WORK PERFORMED:

(Note: The examples of work as listed in this class specification are not necessarily descriptive of any one position in the class. The omission of specific statements does not preclude management from assigning specific duties not listed herein if such duties are a logical assignment to the position. Examples of work performed are not to be used for allocation purposes.)

  • Conducts audits of architectural and engineering firms to establish overhead rates in accordance with federal and state procurement regulations for billing purposes.
  • Conducts audits and reviews of consultant proposals to perform services for an agency to determine the reasonableness of proposed costs.
  • Conducts audits and reviews of consultant general accounting records and job-cost records to determine compliance with generally accepted accounting principles and job-cost accounting practices and standards as required by federal acquisition regulations.
  • Conducts financial and compliance interim and post audits of school districts and/or organizations having contracts with state or federal agencies to establish allowable costs in accordance with applicable federal procurement or programmatic regulations, state regulations, and contract terms.
  • Conducts audits of local government entities in regard to contract stipulations and conditions.
  • Conducts audits for the purpose of determining compliance with generally accepted accounting principles, contract terms and allowable costs.
  • Meets with agency management personnel, officials of audited organizations, consulting firms, contractors, school boards, or local government
  • entities to discuss audit findings, recommendations, allowable costs, or billable overhead costs.
  • Meets with officials of entities audited to discuss audit findings relative to general accounting records and job-cost accounting records.
  • Makes suggestions to modify existing systems to meet federal and agency requirements for accumulating, segregating, and recording direct and indirect job costs.
  • Audits financial records of contractors or local government entities to determine incurred costs relative to contracts with the agency in connection with contract claims.
  • Monitors computer and manual financial operations and calculations to ensure compliance with contract terms, statutes, rules and regulations.
  • Develops and revises audit procedures and criteria.
  • Performs related work as required.

KNOWLEDGE, SKILLS AND ABILITIES:

(Note: The knowledge, skills and abilities (KSA's) identified in this class specification represent those needed to perform the duties of this class. Additional knowledge, skills and abilities may be applicable for individual positions in the employing agency.)

  • Knowledge of accounting principles and auditing standards.
  • Knowledge of job-cost accounting methods and standards.
  • Knowledge of accounting and auditing system design.
  • Knowledge of methods of compiling and analyzing data.
  • Ability to apply accounting principles and auditing standards.
  • Ability to understand, interpret and apply laws, rules, regulations, policies and procedures.
  • Ability to interpret auditing standards and principles.
  • Ability to review, analyze, and evaluate financial data.
  • Ability to independently conduct audits.
  • Ability to develop and review audit procedures and criteria.
  • Ability to prepare audit reports.
  • Ability to communicate effectively.
  • Ability to establish and maintain effective working relationships with others.

MINIMUM QUALIFICATIONS

  • A bachelor's degree from an accredited college or university with major course of study in accounting or an area of business which includes five courses in accounting and three years of professional auditing experience, one year of which must have been in conducting audits of non-government entities; or
  • A master's degree from an accredited college or university with major course of study in accounting and two years of experience as described above, one year of which must have been in conducting audits of non-government entities; or
  • Possession of a Certified Public Accountant (C.P.A.) certificate or a Certified Internal Auditor (C.I.A.) certificate and two years of experience as described above, one year of which must have been in conducting audits of non-government entities; or
  • One year of experience as a Contract Auditor with the State of Florida.

EFFECTIVE:

9/22/1997

HISTORY:

02/27/1990

05/13/1988