STATE OF NEW HAMPSHIRE
HUMAN RESOURCES

CLASSIFICATION:  AGENCY RECORDS AUDITOR

 

Class Code:  0140-19                                            Date Established:  10-23-98

 

Occupational Code:  7-2-4                                   Date of Last Revision:  12-28-01

 

BASIC PURPOSE:  To audit accounting and financial transactions and documentation submitted by state agencies to determine financial accuracy and compliance with federal and state regulations.

 

CHARACTERISTIC DUTIES AND RESPONSIBILITIES:

 

·           Audits and reviews financial documents submitted by state agencies, to include inventory control, accounts payable and receivable, and revenue collection systems/procedures, as well as all corresponding records.

 

·           Reviews non-compliance, determines audit procedures and develops guidelines for audit testing.

 

·           Reviews financial documents for accuracy, completeness and timeliness, and establishes audit trails to determine compliance with federal and state standards.

 

·           Reviews and investigates budget expense items for accuracy, determines compliance with federal requirements, and makes recommendations for procedural changes to eliminate outdated items.

 

·           Instructs local governmental clerks in proper payroll and bookkeeping procedures.

 

·           Consults with supervisors regarding procedural methods concerning state audit programs and current billing methods.

 

·           Conducts risk analysis to identify areas of audit concerns which determines focus of audit effort.

 

·           Utilizes personal computers to conduct analysis, and uses NHIFS tables and screens to verify accuracy of expenditures.

 

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DISTINGUISHING FACTORS:

 

Skill:  Requires skill in developing formats and procedures for special applications OR in investigating and reviewing the use of equipment and data for a specialized function.

 

Knowledge:  Requires logical or scientific understanding to analyze problems of a specialized or professional nature in a particular field.

 

Impact:  Requires responsibility for achieving direct service objectives by assessing agency service needs and making preliminary recommendations for the development of alternative short-term program policies or procedures.  Errors at this level result in incomplete assessments or misleading recommendations causing a disruption of agency programs or policies.

 

Supervision:  Requires partial supervision of other employees doing work which is related or similar to the supervisor, including assigning job duties, providing training, giving instructions and checking work.

 

Working Conditions:  Requires performing regular job functions in a controlled environment with minimal exposure to disagreeable job elements and little risk of hazard to physical or mental health.

 

Physical Demands:  Requires light work, including continuous walking or operating simple equipment for extended periods of time as well as occasional strenuous activities such as reaching or bending.

 

Communication:  Requires summarizing data, preparing reports, and making recommendations based on findings which contribute to solving problems and achieving work objectives.  This level also requires presenting information for use by administrative-level managers in making decisions.

 

Complexity:  Requires a combination of job functions to establish facts, to draw daily operational conclusions, or to solve practical problems.  This level also requires providing a variety of alternative solutions where only limited standardization exists.

Independent Action:  Requires a range of choice in applying a number of technical or administrative policies under general direction and making routine decisions or in recommending modifications in work procedures for approval by supervisor.

 

MINIMUM QUALIFICATIONS:

 

Education:  Bachelor’s degree from a recognized college or university with at least 15 credit hours in accounting, business administration, or auditing.

 

Experience:  No experience required.

 

License/Certification:   Eligibility for New Hampshire drivers’ license and access to transportation for use in statewide travel.

 

RECOMMENDED WORK TRAITS:  Knowledge of accounting and auditing principles, methods and practices.  Knowledge of the application of auditing principles and techniques to work situations.  Knowledge of the general principles of public fiscal administration including budgeting and reporting.  Knowledge of financial investigative techniques.  Ability to use Microsoft Word, Access and Excel software applications.  Ability to compile and write financial reports.  Ability to apply judgment to financial problems.  Ability to devise audit procedures and techniques.  Ability to establish and maintain effective relationships with federal, state and local officials, employees and the public.  Must be willing to maintain appearance appropriate to assigned duties and responsibilities as determined by the agency appointing authority.

 

DISCLAIMER STATEMENT:  This class specification is descriptive of general duties and is not intended to list every specific function of this class title.

 

 

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Last Updated 05/10/02
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