Salary : $124,193.00 - $239,235.00 Annually Location : MD 21043, MD Job Type: Full Time Job Number: 24-00710 Department: County Council Division: County Council - County Auditor Opening Date: 06/26/2024 Closing Date: Continuous POSITION SUMMARY/CLASS DESCRIPTION The County is looking for an exceptional candidate who wants to make a positive impact through their work, will serve their community proudly. 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 over 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. This is highly advanced professional and administrative work conducting a comprehensive audit program for the County as an actively registered licensed Certified Public Accountant in the State of Maryland. 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 to evaluate internal controls, compliance with laws and regulations, and effectiveness and efficiencies 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 legislation. The County Auditor is required to call to the attention of 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. CLASS DESCRIPTION: Performs executive level administrative financial work under executive direction. Work includes conducting a comprehensive post-audit program for the County and conducting performance audits of agencies or programs, which are the recipients of funds appropriated or approved by the County Council. ESSENTIAL DUTIES AND RESPONSIBILITIES Include the following. Other duties may be assigned.
- Administrative and Supervisory Duties:
- 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.
- Appoints the Deputy County Auditor(s) with the approval of the County Council.
- Receives any report, study, publication, or other document that is distributed to or submitted to the County Council.
- 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.
- Conducts other financial or management audits as follows:
- Conducts risk assessment to develop annual audit plan for County Council approval.
- Executes approved audit plan and provides monthly status updates to the County Council.
- Calls promptly to the attention of the County Council and the County Executive any irregularity or improper procedure discovered during the course of an audit.
- Executes performance audits of County operations and programs in accordance with generally accepted government auditing standards.
- 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.
- 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.
- Evaluates the economy, effectiveness, and efficiency of operational policies and use of resources.
- Reviews governmental operations or programs to ascertain whether results are consistent with established objectives or goals and whether the operations or programs are being carried out as planned.
- Reviews governmental systems to ascertain the extent of compliance with established policies, regulations, and procedures.
- Makes relevant and impactful recommendations to minimize operational risk and strengthen internal controls.
- Issues timely audit reports and makes them publicly available for accountability and transparency.
- Maintains a professional rapport and works with the Executive Branch to ensure the timely completion of audits.
Performs additional duties and functions as assigned by the County Council. 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. Performs an audit and investigation of the accounts maintained by any County administrative officer and by his or her department, office, or agency, upon the administrative officer's death, resignation, removal, or expiration of term. Reports the results of special audits to the County Executive and the County Council and makes copies available to the public and press. Performs an audit of the Downtown Columbia Housing Fund and inspects and examines the books and records of the Downtown Columbia Housing Foundation. Outlines the scope of a review or audit for the County Council prior to the start of the review of any credible alleged misuse of County funds. Receives from the County Purchasing Agent a copy of the proposed contract, a notice of intent to execute, and written justification for contracts subject to approval by a unanimous vote of the Contract Review Committee. Receives from the County Purchasing Agent contracts in which the price has been increased along with written justification supporting the need for the modification, change, or adjustment. Calls promptly to the attention of the County Council any irregularity or improper procedure based on a review of sole-source purchases or other procurement activities. Fiscal Analysis Responsibilities: - Submits a fiscal analysis to the County Council of each bill or other legislation under consideration by the Council.
- Consults with and provides technical assistance to the County Council on financial matters, including review of the annual budget 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.
- Maintains a professional rapport and works with the Executive Branch to ensure timely and thorough analysis of the operating and capital budgets.
MINIMUM REQUIRED EDUCATION/EXPERIENCE
- Bachelor's Degree and 10 years related experience.
- Please note, there is a certificate/license requirement of Certified Public Accountant with an active license in the State of Maryland as outlined in the CERTIFICATES, LICENSES AND REGISTRATIONS section.
PREFERRED EDUCATION, KNOWLEDGE, SKILLS AND ABILITIES:
- Master's degree in business administration, public administration, auditing, or related subjects, and six years of experience in internal auditing/auditing that includes at least five years of lead or supervisory experience.
- The following certifications are highly desired: Certified Internal Auditor, Certified Government Audit Professional, and/or Certified Fraud Examiner.
- Comprehensive knowledge and execution of governmental accounting principles and generally accepted government auditing standards and their application to governmental operations and systems.
- Extensive experience planning and carrying out an audit program for a large organization or public entity.
- Comprehensive knowledge of governmental budgetary principles, techniques, and administrative methods and procedures.
- Extensive knowledge of information technology and computer systems and their impact on the financial and operational management of County government.
PHYSICAL DEMANDS AND WORK ENVIRONMENT: The physical demands and work environment characteristics described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
- While performing the duties of this job, the employee is regularly required to talk or hear.
- The employee frequently is required to sit.
- The employee is occasionally required to stand and walk.
- Specific vision abilities required by this job include close vision and ability to adjust focus.
- The noise level in the work environment is usually moderate.
LANGUAGE SKILLS, MATHEMATICAL SKILLS AND REASONING ABILITY:
- Strong interpersonal skills, excellent oral and written communication skills, and the ability to work well with an ethnically diverse population.
- Knowledge of governmental accounting principles and generally accepted government auditing standards and their application to governmental operations and systems.
- Ability to plan and carry out an audit program for an organization.
- Knowledge of budgetary principles, techniques, and administrative methods and procedures.
- Ability to analyze and interpret various records and reports, including, but not limited to, accounting and financial data; laws, rules, and regulations; contracts and agreements; and information technology and computer-systems data.
- Ability to establish and maintain effective working relationships at all levels of County government and with applicable third parties.
- Effective verbal and written communication skills tailored to various stakeholders including the County Council, Executive Branch, and the general public.
- Ability to read, analyze, and interpret common technical journals, financial reports, and legal documents.
- Ability to respond to common inquiries or complaints from customers, regulatory agencies, or members of the business community.
- Ability to write speeches and articles for publication that conform to prescribed style and format. Ability to effectively present information to top management and public groups.
- Ability to define problems, collect data, establish facts, and draw valid conclusions.
- Ability to interpret an extensive variety of technical instructions in mathematical or diagram form and deal with several abstract and concrete variables.
CERTIFICATES, LICENSES AND REGISTRATIONS Certified Public Accountant with an active license in the State of Maryland, as noted in the minimum requirements. ADDITIONAL INFORMATIONTO APPLY: You must complete an employment application online to be considered for this recruitment. Resumes cannot be substituted for completion of the job application work history. No paper applications will be accepted. Selected candidates may be subject to drug screening, background screening, and reference checks. At time of application, please submit a copy of any college degree, coursework, licenses, or certifications that you have referenced on your application. Applicants who have education obtained outside of the U.S. may need to provide proof of the equivalent U.S. education as determined by a foreign credential evaluation service, such as the National Association of Credential Evaluation Services ( or World Education Services: International Credential Evaluation ( Howard County Government is not sponsoring employees in application of the H-1B Visa or providing an extension of an existing H-1B Visa. All applicants must be legally authorized to work in the United States under the Immigration Reform and Control Act of 1986. Howard County is an Equal Employment Opportunity Employer, and we are committed to a workplace that values diversity, equity, and inclusion. The County prohibits discrimination on the basis of race, color, religion, age, sex, ancestry, creed, national origin, disability status, genetics, marital status, military service, sexual orientation, gender identity/expression or any other characteristic protected by federal, state or local laws. Applicants requiring accommodations during the hiring process should contact the Office of Human Resources directly at Requests for accommodations should not be attached to the application. The following is a summary of the benefits available to Howard County employees who hold full-time benefit-eligible positions. Employees in positions covered by a bargaining agreement should consult their union contract for other specific benefits. Additional details are also available in the Employee Manual and in summary plan descriptions which are available in the Office of Human Resources or at FLEXIBLE BENEFITS PLAN: Under the County's flexible benefits plan called CountyFlex, employees may elect to enroll in medical insurance plans, dental insurance plans, optional life insurance, dependent life insurance, and healthcare and dependent care flexible spending accounts. Employee contributions to these benefits are made on a pre-tax basis. Information concerning enrollment options, plan rates and a benefits comparison chart are available in the Office of Human Resources. GROUP TERM LIFE INSURANCE: Employees receive a group term life insurance benefit equal to 2 times their annual salary at no cost. Accidental death and dismemberment coverage is included. The County pays the entire cost for this benefit. Employees may purchase additional coverage under the CountyFlex benefits plan. PAID LEAVE BENEFITS: Annual and Disability Leaves are accrued over 24 pay periods each year. Personal leave is credited on January 1st each year. Use of Annual, Disability and/or Personal Leave requires supervisory approval. ANNUAL LEAVE: During the first 5 years of employment, employees accrue the equivalent of 13 days per year. From years 6 through 10, the accrual is the equivalent of 16 days per year. From years 11 through 20, the accrual is the equivalent of 19 days per year. From year 21 on, the accrual is the equivalent of 21 days per year. Annual leave may not be used during the first 6 months of employment. A maximum of 40 days may be carried over from one fiscal year to the next. DISABILITY LEAVE: Employees accrue the equivalent of 1 day per month (12 days per year). There is no maximum accrual. This leave may be used for the disabling illness/injury of the employee, spouse or minor child or for a serious medical condition approved under F.M.L.A. Absences of over 3 days must be substantiated by a physician's certificate. PERSONAL LEAVE: Employees receive 6 personal leave days each calendar year to be taken during the calendar year. Employees hired after April 30th receive 4 days of personal leave that year; those hired after August 31st receive 2 days; and those hired after November 30th receive no personal leave for that year. Personal leave may not be carried over. HOLIDAYS: Employees are paid for the following holidays: New Year's Day; Martin Luther King Day; President's Day; Good Friday; Memorial Day; Juneteenth; Independence Day; Labor Day; Columbus Day; Veteran's Day; Thanksgiving Day; Friday after Thanksgiving Day; Christmas Day. OTHER PAID LEAVE: Other paid leave will be granted for approved jury duty, military leave, bereavement leave and official leave. Unpaid leave will be granted in accordance with the Family and Medical Leave Act. RETIREMENT: Howard County sponsors a defined benefit plan for its employees. participation in the plan is mandatory. Employees are required to make contributions to the plan, which are taken on a pre-tax basis. Contribution rates are dependent upon the plan in which the employee participates (general plan, or police and fire plan). The County contributes an additional percentage sufficient to ensure that each plan is adequately funded. Complete details are available in the summary plan descriptions which are available in the Office of Human Resources. Howard County Retirement Plan: Employees contribute 3% of salary to the plan. Sheriff Deputies hired after 7/1/2021 contribute 8.5% of salary to the plan. All eligible Corrections Employees must enroll in the Corrections Employees Enhanced Benefit and must contribute 8.5% of salary to the plan. Howard County Police and Fire Employees' Retirement Plan: Sworn police officers and career firefighters must participate in this plan. Police employees contribute 11.6% of salary and Fire employees contribute 7.7% of salary to the plan. SOCIAL SECURITY: Participation is mandatory. Employees contribute at the current established rate. 457(b) DEFERRED COMPENSATION PLAN: Employees are eligible to participate in an IRS 457(b) deferred compensation program. This plan allows employees to defer a portion of their income on a pre-tax basis. Contributions are invested at the employee's direction on a tax deferred basis. EMPLOYEE ASSISTANCE PROGRAM: Employees experiencing problems that affect their personal lives and job performance may take advantage of confidential assessment and referral services. EDUCATIONAL ASSISTANCE: Employees may apply for reimbursement for tuition costs after completion of 6 months of employment. Prior course approval is required. The maximum annual reimbursement is $1500 contingent upon County funding. LONG TERM DISABILITY BENEFITS: Employees who have completed 6 months of service are enrolled in the LTD plan. After 6 months of disability, plan may pay 60% of base monthly pay up to $2500 per month. The County pays the entire cost of this benefit. DISABILITY LEAVE BANK: Employees have established a Disability Leave Bank to which employees may donate disability leave in order to be eligible to receive salary and benefit protection when they are absent due to a serious disabling illness or injury and have exhausted all accrued leave. Employees are eligible to join the Bank after having completed 1 year of employment. Administration of the Bank, including the review and approval of claims for grants of time, is handled in accordance with the Bank's Rules and Regulations which are available in the Office of Human Resources. VOLUNTARY BENEFIT OPTIONS: Employees may elect to enroll in long term care insurance, critical illness insurance, short term disability income protection, universal life insurance, and discounted auto/homeowner's insurance programs. CREDIT UNION: Employees may participate in the Tower Federal Credit Union through payroll deductions. Loans are also available to qualified applicants. 01 Your application, which includes any supplemental questions, must be complete at the time of submission and must clearly describe the required work experience relevant to the position for which you are applying. The submitted electronic document must outline accurate dates to include (month and year) for each work history entry. Applicants will not be contacted for clarification or additional information.
- I have read and understand the language outlined above.
02 Are you aware that this is an Executive Exempt position that serves at the pleasure of the County Council?
03 Do you possess a Bachelor's degree and ten (10) years of performing executive level administrative financial work?
04 Are you a Certified Public Accountant?
05 Do you possess professional supervisory experience, including: imposing progressive discipline, overseeing job-site performance, approving or disapproving paid time off, and appraising subordinate employee performance?
06 If you possess the supervisory/managerial experience addressed in the previous question, how many years of experience do you possess?
- 1-2 years
- 3-4 years
- 5-6 years
- 7-8 years
- 9+ years
07 Do you possess the comprehensive knowledge and execution of governmental accounting principles and generally accepted government auditing standards and their application to governmental operations and systems?
08 Do you possess extensive experience planning and carrying out an audit program for a large organization or public/governmental entity?
09 Do you possess knowledge of governmental budgetary principles, techniques, and administrative methods and procedures?
10 How did you hear about this position?
- NEOGOV/GOVT Jobs
- Linked In
- Maryland Association of Counties
- National Association of Counties
- CEAM
- ASCE
- Indeed
- Employee Referral
- Maryland Hispanic Chamber of Commerce
- Maryland Recreation and Parks Association (MRPA)
- Handshake
- Career Fair
- Lutheran Immigration and Refugee Service
- Other
11 If you indicated Job Fair or Other in the previous question, please indicate which job fair you attended and specifically how you became aware of this position. Otherwise, indicate N/A (Not Applicable). 12 Please indicate below which certification(s) apply.
- Certified Internal Auditor
- Certified Government Audit Professional
- Certified Fraud Examiner
13 I understand I am responsible for maintaining the accuracy of my contact information, including my street address, my e-mail address, and my contact telephone numbers. My failure to maintain accurate contact information may result in my not receiving information regarding this job announcement and/or may result in my not being further considered for this employment opportunity. To update this information visit www.governmentjobs.com, click on the career seekers link, and follow the prompts.
- I have read and understand the language outlined above.
14 I certify that the information submitted in this application is true and correct to the best of my knowledge. I understand that providing false, erroneous, and/or misleading information may result in elimination from the hiring process and termination of employment if hired.
- I have read and understand the language outlined above.
Required Question