INTERMEDIATE ACCOUNTANT-AUDITOR

WHO HAVE COMPLETED THEIR INITIAL PROBATIONARY PERIOD.

UNCLASSIFIED SERVICE: Current departmental employees in the unclassified service who meet the following criteria also qualify to participate in this exam:
• Unclassified employees who have attained permanent County status on a classified position by successful completion of the initial probationary period, with no break in service since leaving the classified service;
• Full-time employees in the unclassified service with at least six months of full-time experience in the unclassified service at the time of filing.

WITHHOLD INFORMATION:
Withholds will not be allowed for this examination. Required experience listed in the Selection Requirements portion of this job bulletin must be fully met on the date the application is submitted.

OUT-OF-CLASS EXPERIENCE:
Permanent employees who do not hold a qualifying title, but are currently receiving, or have received an out-of-class bonus that fully meets the level and length of required experience by the close of filing may file for this examination. The out-of-class bonus must have been approved by the Auditor-Controller's Human Resources. Applicants must submit their out-of-class bonus approval as supporting documentation. Verification of Experience Letters will not be accepted.

We do not accept password-protected documents. Ensure documents are unlocked before attaching to your application or sending to the exam analyst.

DEFINITION:
Positions allocable to this class conduct management, performance, financial, and compliance audits and other studies of County departments and contract providers. The positions are located in the Department of Auditor-Controller and are under the general supervision of higher-level auditors. Positions allocable to this class also conduct special studies and investigations of County departments that may include financial and compliance audits of private sector firms that provide goods and services under contract with the County.

ESSENTIAL JOB FUNCTIONS:

Conducts administrative, operational, financial, compliance, and IT component audits, studies, investigations, and consulting engagements by examining, reconciling, researching and/or analyzing accounting, auditing, and legal-related information; evaluating internal controls; providing guidance to less experienced staff; and conducting interviews to establish conclusions and make recommendations that are sound and delivered timely, completely, and in compliance with Federal, State, County, and departmental laws, regulations, policies, procedures, and applicable professional standards.

Examples of administrative audits include assessing the adequacy of a department’s procurement policies; identifying the County programs that directly and indirectly prevent gang recidivism; determining whether County departments should consider non-profit organizations’ executive compensation when deciding whether to contract with those non-profit organizations. Examples of operational audits include ensuring County resources (e.g., staff, equipment, supplies) are being utilized efficiently. Examples of financial audits include reviewing cash collections, credit card transactions, employee bonuses, and long-term leave payments. Examples of compliance audits include reviewing radio transmissions to determine if they comply with FCC rules. Examples of IT component audits include reviewing department IT system controls (e.g., system change controls, access controls, disaster recovery, transaction input).

Conducts reviews of County contractors’ compliance with their County contract and other regulatory requirements by performing programmatic, fiscal, and administrative reviews; developing the monitoring process and instruments; completing the monitoring instruments; conducting interviews; evaluating the adequacy of internal controls; providing guidance to less experienced staff; discussing the monitoring results with contractors and County staff; preparing detailed reports; and making recommendations to ensure that funds are appropriately expended and the quality of service is delivered timely, completely, and in a fiscally responsible manner.

Provides technical assistance to departments and contractors (e.g., review internal control plans, proposed contracts, statements of work) by gathering, analyzing, and interpreting a variety of accounting, auditing, and other relevant information; assessing and responding to departmental requests (e.g., advising on their audit resolution process, developing contract monitoring tools); preparing and providing training (e.g., Prop A, cash handling, contract monitoring, fraud awareness) to provide guidance, make recommendations, and ensure compliance with Federal, State, County, and departmental laws, regulations, policies, and contract terms.

Prepares a variety of documents (e.g., written reports, memoranda, emails, schedules, work papers, internal control plans, legal documents) by using appropriate software programs (e.g., audit software, Audit Command Language (ACL), word processing, spreadsheets, database) to communicate and document pertinent information for relevant parties.

Interacts with a variety of individuals (e.g., co-workers, supervisors, managers, clients, contractors, other County personnel, representatives of external agencies/organizations, the public) by communicating electronically (e.g., over the phone or emails) and in person (e.g., on committees) to provide and receive information, serve as a point of contact, conduct interviews, collaborate with various individuals, and serve as a representative of the Department and the County.
SELECTION REQUIREMENTS:

A Bachelor's degree from an accredited* college with 21 semester units or 32 quarter units of accounting courses including a course in auditing** -AND- One year of professional auditing experience at the level of Accountant-Auditor.***

SPECIAL REQUIREMENT INFORMATION: *Accredited institutions are those listed in the publications of regional, national or international accrediting agencies which are accepted by the Department of Human Resources. Publications such as American Universities and Colleges and International Handbook of Universities are acceptable references. Also acceptable, if appropriate, are degrees that have been evaluated and deemed to be equivalent to degrees from United States accredited institutions by an academic credential evaluation agency recognized by The National Association of Credential Evaluation Services or the Association of International Credential Evaluators, Inc. (AICE).

International transcripts require an evaluation report which validates and converts international units, credits, or hours etc. into U.S. semester or quarter units. The evaluation report must be done by an evaluation agency recognized by the National Association of Credential Evaluation Services or the Association of International Credential Evaluators, Inc.
• *In order to verify any type of college degree, and completion of required units of accounting and auditing courses, you MUST provide supporting documentation as stated in the Application and Filing Information section of this bulletin.

We do not accept password-protected documents. Ensure documents are unlocked before attaching to your application or sending to the exam analyst.
• **Experience at the level of Los Angeles County's class of Accountant-Auditor is defined as assisting in conducting management, performance, financial, and compliance audits and other studies of County departments and contract providers.EXAMINATION CONTENT:

This examination will consist of TWO (2) parts:
Part I: An Appraisal of Promotability (AP) weighted 50% of the final score, which will evaluate aspects of the following competencies: Decision Making, Mathematical Reasoning, Oral Communication, Written Communication, Adaptability/Flexibility, Interpersonal/Relationship Building Skills, Conscientiousness, Continual Learning, and Integrity/Honesty.

Part II: A Rating of Training and Experience (T&E) weighted 50% of the final score, which will assess aspects of the following competencies: Basic knowledge of accounting and/or cost principles and practices, Basic knowledge of auditing and/or investigative principles and practices, Technology Application, and Fact Finding and Data Analysis.

Candidates must achieve a passing score of 70% on each assessment (i.e., the T&E and the AP) in order to be placed on the eligible register.

NO PERSON MAY COMPETE FOR THIS EXAMINATION MORE THAN ONCE EVERY 12 MONTHS.

LICENSE:
A valid California Class C Driver License or the ability to utilize an alternative method of transportation when needed to carry out job-related essential functions.

PHYSICAL EXPECTATIONS:
2 - Light.

ELIGIBILITY INFORMATION: The names of candidates receiving a passing score in the examination will be placed on the eligible register for a period of twelve (12) months.

VACANCY INFORMATION: The resulting eligible register for this examination will be used to fill a vacancies in the Department of Auditor-Controller.

APPLICATION AND FILING INFORMATION:
Applications must be filed online only. We must receive your application before the close of filing. Applications submitted by U.S. mail, fax, or in person will not be accepted.

Apply online by clicking on the "Apply" tab above for this posting during the filing period. Fill out your online application completely and correctly. Be sure to provide any relevant education, training, and experience so that we can evaluate your qualifications for the job.

In order to receive credit for any completed degrees, college courses, or out-of-class experience, you MUST:
• ATTACH THE SUPPORTING DOCUMENTATION (degrees, official transcripts, approved out-of-class bonus memo, etc.) TO YOUR APPLICATION AT THE TIME OF FILING;
-OR-
• EMAIL THE SUPPORTING DOCUMENTATION TO ACRecruitment@auditor.lacounty.gov within 10 business days from the date your application was submitted.
• Please include your name, position title, and exam number on all emailed documents.

Failure to provide supporting documentation which clearly shows that you currently meet the Selection Requirements may result in your application being rejected.

Important Notes:
(1) If you are unable to attach required documents, you may email them to ACRecruitment@auditor.lacounty.gov . Please include your name, exam number, and exam title on all emailed documents.

(2) Correspondence may be sent via email. Please ensure that the email address you provide on your application is current and correct.

(3) Please update your spam filters to ensure that the email domain @auditor.lacounty.gov is added to your address book and/or list of approved senders to prevent email notifications from being filtered as spam/junk mail.
• Please note that failure to receive emails due to spam filtering is the responsibility of the applicant.

(4) You can also track the status of your application using this web site.

Applications may be rejected at any stage of the selection process. Failure to provide complete information on your application, failure to attach supporting documentation, and failure to follow instructions may impact assessment of your qualifications and acceptance into the examination process. All information included in the application materials is subject to verification at any point during the examination and hiring process, including after an appointment has been made. Falsification of any information may result in disqualification or rescission of appointment.

PLEASE NOTE THE FOLLOWING:
Anti-Racism, Diversity, and Inclusion (ARDI)
The County of Los Angeles recognizes and affirms that all people are created equal and are entitled to all rights afforded by the Constitution of the United States. The Department of Human Resources is committed to promoting Anti-racism, Diversity, and Inclusion efforts to address the inequalities and disparities amongst race. We support the ARDI Strategic Plan and its goals by improving equality, diversity, and inclusion in recruitment, selection, and employment practices.

FAIR CHANCE INITIATIVE: The County of Los Angeles is a Fair Chance employer. Except for a very limited number of positions, you will not be asked to provide information about a conviction history unless you receive a contingent offer of employment. The County will make an individualized assessment of whether your conviction history has a direct or adverse relationship with the specific duties of the job, and consider potential mitigating factors, including, but not limited to, evidence and extent of rehabilitation, recency of the offense(s), and age at the time of the offense(s). If asked to provide information about a conviction history, any convictions or court records which are exempted by a valid court order do not have to be disclosed.

SOCIAL SECURITY NUMBER:
Please include your Social Security Number for record control purposes. Federal law requires that all employed persons have a Social Security Number.

NO SHARING OF USER ID AND PASSWORD:
All applicants must file their application online using their OWN user ID and password. Using a family member or friend's user ID and password may erase a candidate's original application record.

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Department Contact Name: Valentina Grigoryan
Teletype Phone: (800) 899-4099
Alternate Teletype Phone: (800) 897-0077
California Relay Services Phone: (800) 735-2922
ADA Coordinator Email: ACRecruitment@auditor.lacounty.gov
Department Contact Email: ACRecruitment@auditor.lacounty.gov