County Auditor

County Auditor

Anne Arundel County Government, located on the scenic Chesapeake Bay in Annapolis, MD is searching for a County Auditor. With more than 500 miles of coastline, Anne Arundel County is attractive to the more than 500,000 residents and 14,000 businesses. The County Auditor is an officer of the Legislative Branch, appointed by and serving at the pleasure of the County Council. The role of the County Auditor is to monitor the affairs of the Executive Branch, ensuring public funds are spent in accordance with budgets adopted by the County Council and other provisions of the County Charter and County Code. The duties of the County Auditor include, but are not limited to, providing the County Council and County Executive with the County's Annual Comprehensive Financial Report, and conducting performance audits in accordance with generally accepted government auditing standards (GAGAS) to evaluate internal controls, verify compliance with laws and regulations, and assess the effectiveness and efficiency of County programs and operations. The County Auditor also assists the County Council in its annual evaluation of the County Executive's proposed operating and capital budgets, as well as provides fiscal impact analyses of proposed Executive Branch legislation. The County Auditor is required to alert the County Council and the County Executive any irregularity or improper procedure that they discover and is responsible for investigating allegations of fraud, waste, and abuse.

Examples of Duties and Knowledge, Skills and Abilities

Administrative and Supervisory Duties:

• Provides leadership and the overall strategic vision for the Office of the County Auditor.
• Directs County Auditor staff and executes supervisory duties and responsibilities in accordance with applicable laws, regulations, and County policies and procedures.
• Oversees and implements all personnel-related matters, including recruitment and retention, coaching and performance management, training and professional development, complaint resolution, and disciplinary action.
• Researches and responds to Council requests for data, records, and other pertinent information.
• Performs other related duties as enacted by the County Council via County Charter amendments and legislation.

Audit Responsibilities:

• Prepares and submits to the County Council and to the County Executive a complete financial audit for the preceding fiscal year of all offices, departments, institutions, boards, commissions, corporations, courts, and other agencies of the County government.
• Coordinates with the County Council to retain an external auditor to complete the financial audit and provides assistance on the audit, as appropriate.
• Reviews financial reports or audit reports of Special Community Benefit Districts to verify compliance with the financial reporting requirements of Section 16-308 of the Annotated Code of Maryland, Local Government Article.
• Conducts other financial or performance audits as follows:

1. Conducts risk assessment to develop an annual audit plan for County Council approval.
2. Executes approved audit plan and provides monthly status updates to the County Council.
3. Executes performance audits of County operations and programs in accordance withGAGAS.
4. Examines and evaluates the soundness, adequacy, and application of the County's accounting, financial, and other internal controls to promote effective controls at a reasonable cost and protect the assets of the County.
5. Reviews the adequacy of internal controls over electronic data processing activities to assure efficient, accurate, and complete processing of data with due regard for security.
6. Evaluates the economy, effectiveness, and efficiency of operational policies and use of resources.
7. Reviews governmental systems to ascertain the extent of compliance with established policies, regulations, and procedures.
8. Makes relevant and impactful recommendations to minimize operational risk and strengthen internal controls.
9. Issues audit reports and makes them publicly available for accountability and transparency.
10. Maintains a professional rapport and works with the Executive Branch to ensure the timely completion of audits.

• Conducts an examination or audit of the accounts of any department, office or agency receiving funds from the County government, as ordered by the County Council or County Executive.
• Reports the results of special audits to the County Executive and the County Council and makes copies available to the public.

Investigations and Irregularities Responsibilities:

• Conducts investigations of an act or allegation of fraud, waste, or abuse in the obligation, expenditure, receipt, or use of County resources.
• Calls promptly to the attention of the County Council and the County Executive any irregularity or improper procedure discovered and causes appropriate corrective action including the withholding of funds.
• Receives a copy of any allegation or investigation related to employee fraud, waste, or abuse in the County and inspects the records relating to the allegation or investigation and forwards any exception to the findings of the fraud, waste, or abuse allegation or investigation to the County Council and the County Executive.

Fiscal Analysis Responsibilities:

• Submits a fiscal analysis to the County Council of each Executive Branch bill under consideration by the Council.
• Consults with and provides technical assistance to the County Council on financial matters, including review of the annual operating and capital budgets and the impact of proposed legislation on County financial obligations.
• Reviews the reliability, integrity, and usefulness of financial and operating information and the means used to identify, measure, classify, and report such information.
• Collaborates with the Executive Branch to ensure timely and thorough analysis of the operating and capital budgets.

Minimum Qualifications

Minimum Required Education and Experience

• Bachelor's Degree from an accredited four-year college or university with major course work in accounting or finance.
• Certified Public Accountant, actively licensed in the State of Maryland.
• Seven (7) years of progressive experience pertaining to the duties of the Office of the County Auditor to include governmental accounting and auditing.

• Master's degree in accounting, auditing, business administration, or another related field.
• Ten (10) or more years of experience in governmental accounting and auditing, including:
• Supervising and conducting performance audits in accordance with GAGAS.
• Reviewing and analyzing governmental operating and capital budgets.
• Seven (7) or more years of management and leadership experience to include overseeing the daily operations of an audit office.
• Certifications in one or more of the following: Certified Internal Auditor, Certified Government Audit Professional, Certified Fraud Examiner, and/or Certified Government Financial Manager.
• Extensive knowledge of information technology and computer systems and their impact on the financial and operational management of County government.