POSITION DESCRIPTION .us

State of Michigan Civil Service Commission

Capitol Commons Center, P.O. Box 30002 Lansing, MI 48909

Position Code

POSITION DESCRIPTION

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 Name (Last, First, M.I.)

8. Department/Agency

TECH, MGMT AND BUDGET - MB

3. Employee Identification Number

9. Bureau (Institution, Board, or Commission)

State Budget Office

4. Civil Service Position Code Description

Accounting Specialist-2

10. Division

Office of Financial Management

5. Working Title (What the agency calls the position)

Single Audit Liaison

11. Section

Accounting and Financial Reporting Division 1

6. Name and Position Code Description of Direct Supervisor

CHILDS, DEREK; STATE ADMINISTRATIVE MANAGER-1

12. Unit

7. Name and Position Code Description of Second Level Supervisor 13. Work Location (City and Address)/Hours of Work

HESSLING, SHAWNA; STATE OFFICE ADMINISTRATOR Romney Building, 7th Floor / Monday-Friday 8:00 a.m. - 5:00

17

p.m.

14. General Summary of Function/Purpose of Position

This position serves as a recognized resource within the Office of Financial Management (OFM) for agencies related to the Statewide Single Audit, the Statewide Cost Allocation Plan and related requirements. This position prepares documents to meet the reporting requirements as outlined in the U.S. Office of Management and Budget Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. This position also performs coordination and review activities related to the Statewide Single Audit and Statewide Cost Allocation Plan, including coordination with agency audit contacts, technical support, and the contractor that prepares the Statewide Cost Allocation Plan, and keeping abreast of federal laws and regulations that could impact the State's overall compliance with federal laws and regulations. Performs other tasks as assigned.

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: 70

This position serves as the recognized resource for the Statewide Single Audit, the Statewide Cost Allocation Plan, and any other federal requirements that impact the overall State.

Individual tasks related to the duty:

? Review and prepare portions of the Statewide Single Audit Report that are the responsibility of the State Budget Office. This includes, but is not limited to, the Statewide Schedule of Expenditures of Federal Awards (SEFA), Notes to the SEFA, the Summary Schedule of Prior Audit Findings (SSPAF), and the Management Views and Corrective Action Plans.

? Coordinate, review and compile information from agencies in order to prepare the State Budget Office's portions of the Single Audit Report.

? Prepare instruction and assistance to agencies in the development of agency SEFA, SSPAF, Management Views, Corrective Action Plan, and responses to audit memos.

? Reviews agency prepared single audit related information and performs follow up as necessary to ensure compliance with federal requirements.

? Reconciles agency level SEFA information to State accounting records.

? Prepares and responds to auditor inquiries and comments related to the portions of the Statewide Single Audit Report that are the responsibility of the State Budget Office.

? Maintains OFM's database and other records related to the Statewide Single Audit to support portions of the audit report that are the responsibility of the State Budget Office.

? Includes telephone and written responses as well as personal contact with agency personnel and State auditors.

? Comprehension of US Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) applicable to the Single Audit and compliance with federal laws and regulations.

? Reviews and submits agency updates and preparation of the 60-day corrective action plan for submission to the Office of Internal Audit Services (OIAS).

? Review and analyze inquiries and comments from OIAS related to the 60-day corrective action plan and provide resolution information to the Statewide Single Audit Coordinator to assist in responding to OIAS.

? Annual review of contractor's working papers for the Statewide Cost Allocation Plan prior to submission of the plan to the federal government.

? Respond to agency inquiries related to the Statewide Cost Allocation Plan.

Duty 2 General Summary:

Provide technical support to agencies regarding federal compliance issues.

Individual tasks related to the duty:

Percentage: 20

? Draft and update policies and procedures to facilitate the State's compliance with overall federal requirements.

? In coordination with the Single Audit Coordinator, respond to state agency questions regarding federal compliance issues.

? Comprehension of OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) applicable to the Single Audit and compliance with federal laws and regulations.

? Assist the Single Audit Coordinator in review and evaluation of changes to federal OMB requirements related to the Single Audit and the impact to the State.

? Includes telephone and written responses as well as personal contact with agency personnel.

? Assigns and tracks placeholder CFDA numbers for grant setup in SIGMA when there is not a valid CFDA number for agency federal awards.

? Prepares and reviews content of OFM's Statewide Single Audit Intranet site to ensure it is current for agency use. Obtain and coordinate upload of updated information as necessary.

Duty 3 General Summary:

Other duties as assigned.

Individual tasks related to the duty:

? Assist the Single Audit Coordinator as needed.

Percentage: 10

16. Describe the types of decisions made independently in this position and tell who or what is affected by those decisions.

Makes recommendations to agencies pertaining to compliance with federal laws and regulations. Preparation of Statewide Single Audit Report documents and related instructions to agencies utilizing knowledge of federal requirements. Preparation and response to auditor and agency inquiries pertaining to the Statewide Single Audit and Statewide Cost Allocation Plan. Determine priorities of work duties and complete job activities according to importance and timelines. The Liaison will provide acceptable guidance to agency staff, in response to requests for assistance or to address changing requirements, based upon his/her professional judgment and knowledge of federal laws and regulations and State policies and procedures, with the Single Audit Coordinator's approval during training period.

17. Describe the types of decisions that require the supervisor's review.

Consult with Manager when interpretation of existing guidelines does not clearly lead to determining the appropriate accounting treatment or decision could establish or affect policy and/or procedure. Decisions that create precedent or modify the activities of another governmental unit require the approval of the Division Director. This position will apply their experience and professional judgment to determine feasible alternatives in these instances.

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.

Physical effort required to perform this job would be considered normal for a general office setting (i.e., no extraordinary activities required and no unusual conditions or hazards present).

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):

N

Complete and sign service ratings.

N

Assign work.

N

Provide formal written counseling.

N

Approve leave requests.

N

Approve work.

N

Review work.

N

Approve time and attendance.

N

Provide guidance on work methods.

N

Orally reprimand.

N

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?

Under the general supervision of the Single Audit Coordinator, carries out the responsibilities outlined in item #15. With manager's input, recognizes changing federal requirements or areas for improvement and proposes solutions. Explains federal requirements and OFM policies/procedures to departmental finance officers, chief accountant or designated departmental single audit contacts, if necessary.

24. Indicate specifically how the position's duties and responsibilities have changed since the position was last reviewed.

Responsibilities are primarily single audit related. This position has assumed responsibility to act as backup for tasks primarily assigned to other staff as workload in the section necessitates. For example, tasks related to the State's transparency portal.

25. What is the function of the work area and how does this position fit into that function?

The State is required to comply with single audit requirements as a condition for its federal funds. During FY12, the Michigan compiled Laws were amended to require and annual Statewide Single Audit rather than departmental single audits. The State Budget Office became responsible for Single Audit Coordination involving the State Agencies and the Office of the Auditor General, compliance with federal reporting requirements, technical support, and monitoring of Statewide processes and procedures and to monitor developments in federal laws and regulations that could impact the State's overall compliance with federal laws and regulations. SBO is also responsible for the State of Michigan's Statewide Cost Allocation Plan (SWCAP). This position is instrumental in the work area meeting these responsibilities as noted in the answer to Item 14.

26. What are the minimum education and experience qualifications needed to perform the essential functions of this position.

EDUCATION:

Possession of a bachelor's degree with at least 24 semester (36 term) credits in accounting.

EXPERIENCE:

Accounting Specialist 13 - 15 Four years of professional experience performing or auditing the systematic classification and evaluation of accounting data and the preparation of related financial and managerial reports equivalent to an Accountant, Auditor, or Assistant Auditor General including two years equivalent to an Accountant P11, Auditor P11, or Assistant Auditor General P11 or one year equivalent to an Accountant 12, Auditor 12, or Assistant Auditor General 12.

Alternate Education and Experience

Accounting Specialist 13 - 15 Possession of a Certified Management Accountant certification (CMA) may be substituted for six months of Accountant P11 experience.

OR

Possession of a Certified Public Accountant certificate (CPA) may be substituted for one year of Accountant experience.

KNOWLEDGE, SKILLS, AND ABILITIES:

Must have ability to communicate effectively with others.

Knowledge of generally accepted accounting principles applicable to state and local governments, federal requirements of the U.S. Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) applicable to the Single Audit, and internal control concepts.

CERTIFICATES, LICENSES, REGISTRATIONS:

None.

NOTE: 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

Date

TO BE FILLED OUT BY APPOINTING AUTHORITY

Indicate any exceptions or additions to the statements of employee or supervisors.

None.

I certify that the entries on these pages are accurate and complete.

Appointing Authority

Date

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

Date

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