County Auditor - County Council, Auditor's Office

The County is looking for an exceptional candidate who wants to make a positive impact through their work, will serve their community proudly.

The County Auditor is an officer of the Legislative Branch, appointed by and serving at the pleasure of the County Council. The role of the County Auditor is to monitor over the affairs of the Executive Branch, ensuring public funds are spent in accordance with budgets adopted by the County Council and other provisions of the County Charter and County Code.

This is highly advanced professional and administrative work conducting a comprehensive audit program for the County as an actively registered licensed Certified Public Accountant in the State of Maryland. The duties of the County Auditor include, but are not limited to, providing the County Council and County Executive with the County's Annual Comprehensive Financial Report, and conducting performance audits in accordance with generally accepted government auditing standards to evaluate internal controls, compliance with laws and regulations, and effectiveness and efficiencies of County programs and operations.

The County Auditor also assists the County Council in its annual evaluation of the County Executive's proposed operating and capital budgets, as well as provides fiscal impact analyses of proposed legislation. The County Auditor is required to call to the attention of the County Council and the County Executive any irregularity or improper procedure that they discover and is responsible for investigating allegations of fraud, waste, and abuse.

CLASS DESCRIPTION:

Performs executive level administrative financial work under executive direction. Work includes conducting a comprehensive post-audit program for the County and conducting performance audits of agencies or programs, which are the recipients of funds appropriated or approved by the County Council.

Include the following. Other duties may be assigned.

• Administrative and Supervisory Duties:

• Directs County Auditor staff and executes supervisory duties and responsibilities in accordance with applicable laws, regulations, and County policies and procedures.

• Oversees and implements all personnel-related matters, including recruitment and retention, coaching and performance management, training and professional development, complaint resolution, and disciplinary action.

• Appoints the Deputy County Auditor(s) with the approval of the County Council.

• Receives any report, study, publication, or other document that is distributed to or submitted to the County Council.

• Performs other related duties as enacted by the County Council via County Charter amendments and legislation.

• Audit Responsibilities:

• Prepares and submits to the County Council and to the County Executive a complete financial audit for the preceding fiscal year of all offices, departments, institutions, boards, commissions, corporations, courts, and other agencies of the County government.

• Coordinates with the County Council to retain an external auditor to complete the financial audit and provides assistance on the audit, as appropriate.

• Conducts other financial or management audits as follows:

• Conducts risk assessment to develop annual audit plan for County Council approval.

• Executes approved audit plan and provides monthly status updates to the County Council.

• Calls promptly to the attention of the County Council and the County Executive any irregularity or improper procedure discovered during the course of an audit.

• Executes performance audits of County operations and programs in accordance with generally accepted government auditing standards.

• Examines and evaluates the soundness, adequacy, and application of the County's accounting, financial, and other internal controls to promote effective controls at a reasonable cost and protect the assets of the County.

• Reviews the adequacy of internal controls over electronic data processing activities to assure efficient, accurate, and complete processing of data with due regard for security.

• Evaluates the economy, effectiveness, and efficiency of operational policies and use of resources.

• Reviews governmental operations or programs to ascertain whether results are consistent with established objectives or goals and whether the operations or programs are being carried out as planned.

• Reviews governmental systems to ascertain the extent of compliance with established policies, regulations, and procedures.

• Makes relevant and impactful recommendations to minimize operational risk and strengthen internal controls.

• Issues timely audit reports and makes them publicly available for accountability and transparency.

• Maintains a professional rapport and works with the Executive Branch to ensure the timely completion of audits.

• Performs additional duties and functions as assigned by the County Council.

• Conducts an examination or audit of the accounts of any department, office or agency receiving funds from the County government, as ordered by the County Council or County Executive.

• Performs an audit and investigation of the accounts maintained by any County administrative officer and by his or her department, office, or agency, upon the administrative officer's death, resignation, removal, or expiration of term.

• Reports the results of special audits to the County Executive and the County Council and makes copies available to the public and press.

• Performs an audit of the Downtown Columbia Housing Fund and inspects and examines the books and records of the Downtown Columbia Housing Foundation.

• Outlines the scope of a review or audit for the County Council prior to the start of the review of any credible alleged misuse of County funds.

• Receives from the County Purchasing Agent a copy of the proposed contract, a notice of intent to execute, and written justification for contracts subject to approval by a unanimous vote of the Contract Review Committee.

• Receives from the County Purchasing Agent contracts in which the price has been increased along with written justification supporting the need for the modification, change, or adjustment.

• Calls promptly to the attention of the County Council any irregularity or improper procedure based on a review of sole-source purchases or other procurement activities.

• Fiscal Analysis Responsibilities:

• Submits a fiscal analysis to the County Council of each bill or other legislation under consideration by the Council.

• Consults with and provides technical assistance to the County Council on financial matters, including review of the annual budget and the impact of proposed legislation on county financial obligations.

• Reviews the reliability, integrity, and usefulness of financial and operating information and the means used to identify, measure, classify, and report such information.

• Maintains a professional rapport and works with the Executive Branch to ensure timely and thorough analysis of the operating and capital budgets.

• Bachelor's Degree and 10 years related experience.

• Please note, there is a certificate/license requirement of Certified Public Accountant with an active license in the State of Maryland as outlined in the "CERTIFICATES, LICENSES AND REGISTRATIONS" section.

PREFERRED EDUCATION, KNOWLEDGE, SKILLS AND ABILITIES:

• Master's degree in business administration, public administration, auditing, or related subjects, and six years of experience in internal auditing/auditing that includes at least five years of lead or supervisory experience.

• The following certifications are highly desired: Certified Internal Auditor, Certified Government Audit Professional, and/or Certified Fraud Examiner.

• Comprehensive knowledge and execution of governmental accounting principles and generally accepted government auditing standards and their application to governmental operations and systems.

• Extensive experience planning and carrying out an audit program for a large organization or public entity.

• Comprehensive knowledge of governmental budgetary principles, techniques, and administrative methods and procedures.

• Extensive knowledge of information technology and computer systems and their impact on the financial and operational management of County government.

PHYSICAL DEMANDS AND WORK ENVIRONMENT:

The physical demands and work environment characteristics described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

• While performing the duties of this job, the employee is regularly required to talk or hear.

• The employee frequently is required to sit.

• The employee is occasionally required to stand and walk.

• Specific vision abilities required by this job include close vision and ability to adjust focus.

• The noise level in the work environment is usually moderate.

LANGUAGE SKILLS, MATHEMATICAL SKILLS AND REASONING ABILITY:

• Strong interpersonal skills, excellent oral and written communication skills, and the ability to work well with an ethnically diverse population.

• Knowledge of governmental accounting principles and generally accepted government auditing standards and their application to governmental operations and systems.

• Ability to plan and carry out an audit program for an organization.

• Knowledge of budgetary principles, techniques, and administrative methods and procedures.

• Ability to analyze and interpret various records and reports, including, but not limited to, accounting and financial data; laws, rules, and regulations; contracts and agreements; and information technology and computer-systems data.

• Ability to establish and maintain effective working relationships at all levels of County government and with applicable third parties.

• Effective verbal and written communication skills tailored to various stakeholders including the County Council, Executive Branch, and the general public.

• Ability to read, analyze, and interpret common technical journals, financial reports, and legal documents.

• Ability to respond to common inquiries or complaints from customers, regulatory agencies, or members of the business community.

• Ability to write speeches and articles for publication that conform to prescribed style and format. Ability to effectively present information to top management and public groups.

• Ability to define problems, collect data, establish facts, and draw valid conclusions.

• Ability to interpret an extensive variety of technical instructions in mathematical or diagram form and deal with several abstract and concrete variables.

Certified Public Accountant with an active license in the State of Maryland, as noted in the minimum requirements.