POSITION DESCRIPTION

Transcription

1 State of Michigan Civil Service Commission Capitol Commons Center, P.O. Box Lansing, MI Position Code 1. AUDITORE POSITIO DESCRIPTIO This position description serves as the official classification document of record for this position. Please complete the information as accurately as you can as the position description is used to determine the proper classification of the position. 2. Employee's ame (Last, First, M.I.) 8. Department/Agency MDHHS-COM HEALTH CETRAL OFF 3. Employee Identification umber 9. Bureau (Institution, Board, or Commission) AUDIT, REIMBURSEMET, AD QUALITY ASSURACE 4. Civil Service Position Code Description 10. Division Auditor-E 5. Working Title (What the agency calls the position) 11. Section AUDITOR QUALITY ASSURACE AD REVIEW 6. ame and Position Code Description of Direct Supervisor 12. Unit HALLEBECK, DEBRA S; STATE ADMIISTRATIVE MAAGER ame and Position Code Description of Second Level Supervisor 13. Work Location (City and Address)/Hours of Work MYERS, PAMELA A; SEIOR MAAGEMET EXECUTIVE S PIE ST, LASIG, MI / M-F 8:00 AM - 5:00 PM 14. General Summary of Function/Purpose of Position This position functions as an auditor in the Department of Health and Human Service s Bureau of Audit, Reimbursement, and Quality Assurance, Quality Assurance and Review Section. The employee in this position is responsible for performing fiscal monitoring of Crime Victim Assistance Grant subrecipients to ensure that subawards are used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of subawards. The employee in this position performs a full range of professional audit assignments of the Crime Victim Assistance Grant Program at local governmental entities, Indian tribal governmental entities, non-profit organizations, hospitals, and universities. The employee works independently with minimum supervision and performs all the tasks necessary in completing such Federally-mandated monitoring.

2 15. Please describe the assigned duties, percent of time spent performing each duty, and what is done to complete each duty. List the duties from most important to least important. The total percentage of all duties performed must equal 100 percent. Duty 1 General Summary: Percentage: 75 Conduct on-site fiscal monitoring of Crime Victim Assistance Grant subrecipients to verify that subawards are used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of subawards; and that Federally-mandated monitoring is accomplished. Individual tasks related to the duty: Perform on-site fiscal monitoring of local governmental entities, Indian tribal governmental entities, non-profit organizations, hospitals, and universities receiving Federal Crime Victim Assistance Grant funds from MDHHS to determine compliance with fiscal requirements. Assist in annual risk assessments of subrecipients to determine the level of scrutiny and priority for conducting on-site fiscal monitoring of subrecipients. Assist in the development of the on-site fiscal monitoring protocol, and update it as necessary. Formulate assignment strategies to fulfill predetermined monitoring objectives in a timely and efficient manner. Contact the provider representative to schedule the on-site monitoring engagement. Determine extent of testing, sample size, and level of materiality relating to the performance of monitoring steps. Review accounting records of agencies to verify accuracy and validity of transactions and expenditures reported to MDHHS. Test compliance with laws and regulations applicable to the program reviewed. Prepare and organize relevant working papers in accordance with established work standards to support the applied procedures and conclusions reached. Draft reports (preliminary analysis) including the following minimum items: a description of the agency; funding methodology; purpose and objectives; scope and methodology; conclusions, findings and recommendations related to each review objective; Statement of Grant Program Revenues and Expenditures; and Corrective Action Plans. The report will include findings related to any contract, regulation, or Federal cost principle violation. The report findings will minimally include a descriptive title, a condition statement, the applicable criterion or criteria, and a recommended corrective action. Prepare final reports that include the agency s paraphrased response to the preliminary analysis, and MDHHS response where needed. Prepare transmittal letters for preliminary analyses and final reports. Conduct entrance and exit conferences with agency representatives, which may include the County Health Officer, administrator, accountant, board members, or corporate executive, to discuss the engagement and/or findings and conclusions reached. Defend findings during exit conferences with agency officials, or during dispute resolution processes including, but not limited to, Administrative Hearings. Duty 2 General Summary: Percentage: 25 Conduct desk fiscal monitoring of Crime Victim Assistance Grant subrecipients to verify that subawards are used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of subawards; and that Federally-mandated monitoring is accomplished. Individual tasks related to the duty: Perform desk fiscal monitoring of local governmental entities, Indian tribal governmental entities, non-profit organizations, hospitals, and universities receiving Federal Crime Victim Assistance Grant funds from MDHHS to determine compliance with fiscal requirements. Assist in the development of the desk fiscal monitoring protocol, and update it as necessary. Formulate assignment strategies to fulfill predetermined monitoring objectives in a timely and efficient manner. Contact the provider representative to schedule the desk review. Determine extent of testing, sample size, and level of materiality relating to the performance of monitoring steps. Review accounting records of agencies to verify accuracy and validity of transactions and expenditures reported to MDHHS. Test compliance with laws and regulations applicable to the program reviewed. Prepare and organize relevant working papers in accordance with established work standards to support the applied procedures and conclusions reached. Draft preliminary reports including findings related to any contract, regulation, or Federal cost principle violation. The report findings will minimally include a descriptive title, a condition statement, the applicable criterion or criteria, and a recommended corrective action. Prepare final reports that include the agency s paraphrased response to the preliminary report, and MDHHS response where needed. Defend findings during dispute resolution processes including, but not limited to, Administrative Hearings. 16. Describe the types of decisions made independently in this position and tell who or what is affected by those decisions. The employee decides on a variety of challenges during the monitoring engagement based on professional experience; and interpretation of Federal and state guidelines, and departmental policies. Examples are proper application of Federal cost principles, determining materiality of errors, and determining the adequacy of evidence and the tolerable rate of errors. The impact of these decisions is reflected in the quality of the reviews in terms of standards and its usefulness to users. Additionally, the reimbursement of providers can be directly affected by the independent decisions made during the course of the monitoring review. 17. Describe the types of decisions that require the supervisor's review.

3 Decisions when a major change in the monitoring plan is necessary. Also, decisions where written guidelines are nonexistent, unclear, or subject to differing interpretations, which occur in provider situations not previously encountered; and when the decision will cause a substantial impact on the provider s reimbursement. 18. What kind of physical effort is used to perform this job? What environmental conditions in this position physically exposed to on the job? Indicate the amount of time and intensity of each activity and condition. Refer to instructions. This position requires significant travel throughout the state, including overnight stays. Approximately 50% travel away from the workstation and 20% overnight. The position faces constant challenges during field work regarding availability of space and cooperation of auditees and their staff. The position requires lifting and carrying equipment and records weighing up to 50 pounds. The employee must be able to function well under pressure in meeting situations. Audit meetings occasionally involve adverse situations. 19. List the names and position code descriptions of each classified employee whom this position immediately supervises or oversees on a fulltime, on-going basis. Additional Subordinates 20. This position's responsibilities for the above-listed employees includes the following (check as many as apply): Complete and sign service ratings. Assign work. Provide formal written counseling. Approve leave requests. Approve work. Review work. Approve time and attendance. Provide guidance on work methods. Orally reprimand. Train employees in the work. 22. Do you agree with the responses for items 1 through 20? If not, which items do you disagree with and why? Yes. 23. What are the essential functions of this position? To conduct monitoring assignments involving Crime Victim Assistance Grant subrecipients involving local governmental entities, Indian tribal governmental entities, non-profit organizations, hospitals, and universities throughout the state to ensure that subawards are used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of subawards. 24. Indicate specifically how the position's duties and responsibilities have changed since the position was last reviewed. The position is a newly developed entry-level (9), intermediate level (10) or experienced level (P11) audit position depending on the level of professional auditing experience. Assignments that encounter complexities beyond that which would be expected to be handled by this position will be closely supervised and monitored by the immediate supervisor. 25. What is the function of the work area and how does this position fit into that function? The Quality Assurance and Review Section is responsible for monitoring Single Audits submitted by subrecipients, and performing fiscal monitoring of subrecipient agencies. This position is charged with the responsibility of ensuring fiscal monitoring (on-site and desk) is completed in a timely and accurate fashion and to provide assurances that the information used to determine reimbursement is accurate and satisfies established Federal and State requirements. 26. What are the minimum education and experience qualifications needed to perform the essential functions of this position. EDUCATIO: Possession of a bachelor's degree with at least 24 semester (36 term) credits in accounting. EXPERIECE:

4 Auditor 9 o specific type or amount is required. Auditor 10 One year of professional experience auditing accounting, financial, and operations records equivalent to an Auditor 9. Auditor P11 Two years of professional experience auditing accounting, financial, and operations records equivalent to an Auditor, including one year equivalent to an Auditor 10. Alternate Education and Experience Auditor 9-12 Possession of a Certified Public Accountant certification (CPA) may be substituted for one year of experience at the P11 level. Possession of a Certified Management Accountant certification (CMA) may be substituted for six months of experience at the P11 level. Possession of a Certified Internal Auditor certification or a Certified Information System Auditor certification may be substituted for one year of experience at the P11 level for positions responsible for internal auditing. Possession of a bachelor's degree with 24 semester credits (36 term) in finance, information systems, or management may be substituted for the education for positions responsible for internal auditing. KOWLEDGE, SKILLS, AD ABILITIES: Knowledge of generally accepted professional accounting and auditing principles and practices required. Knowledge of personal computer applications required. Knowledge of OMB Circulars A-21, A-87 and A-122 cost principles; OMB Circular A-133; and the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) required. Ability to interpret regulatory laws, rules and regulations and to apply such to practical situations required. Ability to communicate effectively (written and oral) with others imperative. CERTIFICATES, LICESES, REGISTRATIOS: Certified Public Accountant or professional organization affiliations are preferred, but not required. OTE: Civil Service approval does not constitute agreement with or acceptance of the desired qualifications of this position. I certify that the information presented in this position description provides a complete and accurate depiction of the duties and responsibilities assigned to this position. Supervisor TO BE FILLED OUT BY APPOITIG AUTHORITY Indicate any exceptions or additions to the statements of employee or supervisors. one. I certify that the entries on these pages are accurate and complete. CATHERIE LAE Appointing Authority 3/10/2016

5 I certify that the information presented in this position description provides a complete and accurate depiction of the duties and responsibilities assigned to this position. Employee