CLASSIFICATION NO. 093
Under direction to plan, organize, manage and direct auditing functions and operations, and support personnel and audit operations for the County; to plan, organize and supervise grant accounting functions, and to do other work as required.
The Department of Finance provides financial administration of the County's governmental operations, including budgeting, payroll, accounts payable and receivable, grants administration, cost allocation and auditing.
The Audit Manager manages the interim and yearly County audit activities, the process for audit firm selection, external auditor activities and the grant accounting staff and functions. The incumbent is also responsible for the financial statements and management discussion documents for the annual audit and financial reporting mandated for all governments by the Governmental Accounting Standards Board.
The Audit Manager differs from the Accountant, Senior, which is the advanced journey level accountant and does not have full supervisory responsibilities for accounting support personnel. It also differs from the Finance Manager which oversees multiple accounting functions through subordinate supervisors or lead workers.
Duties may include but are not limited to the following:
- Supervises and manages the interim and yearly County audit activities; reviews, researches and prepares Request for Proposal (RFP) and contract language for each year's process for audit firm selection through Clackamas County's Audit Committee; reviews, analyzes and drafts financial statements for yearly audit; writes management documents needed for yearly reports; provides audit preparation support for other County departments and component units; develops audit work schedules for staff; directs work of staff as needed in audit related tasks; works closely with external auditors during audit activities; reviews all work of auditors for accuracy and appropriateness for County, State and Federal procedure laws and regulations; ensures continued qualification for the Excellence in Financial Reporting certificate from the Government Finance Officers’ Association.
- Researches, understands and implements new financial reporting standards; develops, researches and analyzes procedures for implementation of new and/or existing accounting standards required by the Governmental Accounting Standards Board (GASB); conducts and develops new statistical economic measures needed to comply with new standards; monitors Governmental Accounting Standards Board and Financial Accounting Standards Board exposure drafts and pronouncements for current and future requirements.
- Prepares and provides tracking and reporting of capital assets; establishes procedures and coordinates this function with County departments; makes recommendations for accounting processes for departments with capital assets; monitors expenditure classification of purchases and projects for compliance with accounting standards and carries through to audit work paper production.
- Creates financial and accounting reports and reviews financial data as needed in support of various County departments; researches abstract technical data; provides ongoing County support on reporting information for audits; assists in maintaining financial data in support of the Finance function and the accounting functions of various County departments.
- Hires, supervises, trains, disciplines and evaluates grant accounting staff; recommends and administers progressive discipline; conducts and/or facilitates training and development programs in the grant accounting area; promotes cooperative team efforts among staff and with other County departments.
REQUIRED KNOWLEDGE AND SKILLS
Thorough knowledge of: Generally accepted accounting principles; professional standards established by the Financial Accounting Standards Board and the Government Accounting Standards Board; principles and practices of public administration, including personnel management; participative management theories; Federal, State and local statutes, rules and regulations applicable to government accounting and finance; State of Oregon budget laws; accounting procedures and controls; financial analysis techniques and financial reporting.
Skill to: Communicate effectively, both orally and in writing; research and analyze complex accounting and financial data, and report results in a clear and concise fashion; prepare annual financial reports for annual audit, including management discussion documents as required by the Government Accounting Standards Board (GASB); maintain ledgers and journals; interpret, explain, evaluate and recommend accounting and financial policies and procedures; hire, train, evaluate, and supervises staff personnel; advise other accounting staff as needed; use computerized financial information and reporting systems and databases; incorporate team participation and implement change; respond to County upper level management, staff and citizen requests and maintain effective working relationships at all levels.
Possession of a valid Municipal Auditor license issued by the State of Oregon and/or a State of Oregon Certified Public Accountant certificate (CPA).
Must successfully pass a criminal history check which may include national or state fingerprint records check.
Driving may be necessary for County business. For position(s) with occasional/incidental driving, incumbents must possess a valid driver's license. Accommodation requests for an acceptable alternative method of transportation will be reviewed on an individual basis in compliance with State and Federal legislation. For position(s) with regular driving, incumbent(s) must also possess and maintain an acceptable driving record throughout the course of employment.