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Performs external auditing of routine field and/or desk audits of financial activities of organizations subject to compliance with state and federal rules and regulations.

Participates as a team member at the beginning professional level in complex field audits and office reviews in which decisions are made by senior audit personnel. Some limited, routine internal agency audits may also be conducted.

Supervision is normally not exercised over other professional positions. Directions are received from an Audit Manager-External or in some situations from an Auditor Senior-External.

The auditing emphasis is on financial accountability of the activities falling within the purview of the agency's area of responsibility. Audited activities may be geographically located both within and outside the boundaries of the state and may be either public and/or private in nature. The work may involve association with and monitoring of the efforts of contracted auditors.

The work is of moderate difficulty involving compilation, examination, verification, and analysis of financial records; reconciliation of financial journals, ledgers, statements, and documents analysis of contracts, purchase agreements, and other financial transactions to determine cost in relation to agreements; analysis of bank statements, travel documents, payrolls, time audits of petty cash funds and toll revenues; pre-award and qualification evaluations of contractors; technical assistance to activities in installing and maintaining proper accounting procedures; preparation of detailed work sheets and reports showing adjustments, reconciliation; and recommending for disallowance of program funding.

The work may also require analysis and verification of revenue accounts; review of CPA reports on bidding contractors; testimony at appeal hearings; and comparative analysis of variances between estimated and final costs.

Contact is with both public and private officials in businesses and localities dealing with but not limited to such diverse agency interests as taxation, utilities, railroads, milk processing and distributing plants, MEDICAID and nursing home facilities, and JTPA contractors.

Working knowledge of generally accepted accounting principles and terminology. Working knowledge of auditing standards. Working knowledge of the methods of compiling and analyzing data dealing with financial records, statements, and schedules. Working knowledge of financial and administrative practices and programs. Demonstrated ability to review, analyze, and evaluate data. Demonstrated ability to understand, interpret, and apply laws, rules, and regulations. Demonstrated ability to prepare accurate financial reports with mathematical accuracy. Demonstrated ability to use reference material. Demonstrated ability to communicate effectively both verbally and in writing.

Graduation from a college or university with a degree in business, public administration, accounting or related field; or an equivalent combination of training and experience in closely related financial administrative work providing the preceding knowledge and abilities can be demonstrated.