Job Description and Duties

This is the managerial level in the series. Positions at this level manage a large staff, typically through subordinate supervisors. Incumbents, under general direction, plan, organize, coordinate, and direct multiple projects; and coordinate with departmental staff, various state, local, and federal agencies, department directors, and major policy stakeholders. Incumbents ensure the consistent application of appropriate auditing standards and internal policies and procedures.

Financial and Performance Evaluator Series

California State Personnel Board Specification

Series established April 12, 1973

Scope

This series specification describes five levels used within the Department of Finance to conduct audits, evaluations and special studies, and to report conclusions, findings, and recommendations for improvement of State and State-sponsored programs and organizations.

This series is available for use only in the California State Department of Finance. Entry into this series at the Financial and Performance Evaluator I level is typically from outside State service.

Definition of Series

Positions in this series, in accordance with industry and government auditing standards, conduct financial audits, examine organizational operations and internal and management controls, review organizational policies and procedures, and evaluate governmental resource utilization, program effectiveness, and organizational and managerial performance. Incumbents gather and document relevant financial and program evidence; interview personnel at all levels of agencies involved; develop relevant information through statistical sampling and quantitative analysis performed manually or through the use of computer-assisted techniques; identify possible causes of agency problems; draw conclusions and develop feasible and cost-effective recommendations concerning identified weaknesses or problems based on an objective and independent evaluation of evidence; assess compliance with relevant laws, regulations, and requirements; and prepare work papers to document work performed and to provide the basis for a written report. The work may require the application of various research methodologies including cost-effectiveness analysis, systems analysis, and other analytical techniques. Incumbents independently conduct quality control reviews of reports or other materials used in audits. Incumbents prepare and present audit-related information at meetings and conferences with the Department of Finance, audited entities, and other interested parties.

Factors Affecting Position Allocation

Positions in this series are characterized by the scope and breadth of assignments; complexity, sensitivity, and variety of methodology utilized; independence of actions and decisions; consequence of error; degree of supervision received and/or exercised; and level and variety of professional contacts.

Definition of Levels*

Financial and Performance Evaluator I, Department of Finance

This is the entry level in the series. Under supervision, incumbents assist in the planning, data gathering, analytical, and consultative duties associated with most assignments. Incumbents conclude and report as to the adequacy, completeness, and accuracy of financial data and/or other work products. Incumbents may also independently perform smaller or less complex assignments and/or assist in the completion of a segment of a larger or more complex assignment.

Financial and Performance Evaluator II, Department of Finance

This is the full journeyperson level in the series requiring self-direction, independence, and proficiency in handling complex, sensitive, and difficult assignments. Under direction, incumbents utilize a wide range of analytical skills in planning, gathering, and analyzing information, drawing appropriate conclusions, and formulating recommendations. As lead, incumbents plan, direct, and coordinate the work of assigned staff to produce high quality work products.

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* Additional information regarding functions performed, complexity factors, and scope of responsibility, is contained in a separate document titled Allocation Guidelines.

Financial and Performance Evaluator III, Department of Finance

This is the working specialist or super-journeyperson level. Under general direction, incumbents independently and proficiently handle the most complex, visible, and/or sensitive assignments. Incumbents in this series are typically specialists who have demonstrated strong analytical abilities and a comprehensive understanding of a broad range of financial and program issues, including standards and criteria issued by authoritative bodies. Specialists at this level develop expertise and serve as a resource in specific fiscal and program areas. Incumbents assist in staff development and serve in a lead capacity over lower-level staff.

Supervisor-Financial and Performance Evaluator, Department of Finance

This is the supervisory level in the series. Under general direction, incumbents concurrently supervise multiple assignments and evaluation teams and coordinate all aspects of each assignment. Incumbents provide management advice and technical guidance to staff, top-level administrators, and other interested parties.

Manager-Financial and Performance Evaluator, Department of Finance

This is the managerial level in the series. Positions at this level manage a large staff, typically through subordinate supervisors. Incumbents, under general direction, plan, organize, coordinate, and direct multiple projects in one or more major governmental areas, and coordinate with departmental staff, various State, local, and Federal agencies, department directors, and major policy stakeholders. Incumbents ensure the consistent application of appropriate standards and policies.

Minimum Qualifications

All Levels:

Education Requirement: A four-year college degree from an accredited institution. (Registration as a senior in a recognized institution will admit applicants to the examination, but they must produce evidence of graduation or its equivalent before they can be considered eligible for appointment.)

Financial and Performance Evaluator I, Department of Finance

Either I

An undergraduate or graduate degree from an accredited institution and completion of a minimum of 12 semester units in accounting (excluding accounting courses in tax, real estate, human resources, report writing, and marketing). These courses can be taken at either undergraduate or graduate levels. Successful completion of the State Fund Accounting Course administered by the Department of Finance, shall receive credit for three semester hours toward the required accounting courses.

Or II

Two years of increasingly responsible professional experience in accounting or auditing experience, which shall have included the preparation of reports and the presentation of recommendations to management, and 9 semester units in accounting (excluding accounting courses in tax, real estate, human resources, report writing, and marketing). These courses can be taken at either undergraduate or graduate levels. Successful completion of the State Fund Accounting Course administered by the Department of Finance, shall receive credit for three semester hours toward the required accounting courses.

Financial and Performance Evaluator II, Department of Finance

Either I

Eighteen months of experience in the California state service performing the duties of a Financial and Performance Evaluator I, Department of Finance, Range B. (Applicants who have completed 12 months of service performing the duties as specified above will be admitted to the examination, but they must satisfactorily complete eighteen months of this experience before they can be eligible for appointment.)

Or II

Three years of increasingly responsible professional accounting or auditing experience, which shall have included the preparation of reports and the presentation of recommendations to management. For at least 18 months, these responsibilities must have included duties at a level equivalent to a Financial and Performance Evaluator I, Department of Finance, Range B.

Financial and Performance Evaluator III, Department of Finance

Either I

One year of experience in the California state service performing the duties of a Financial and Performance Evaluator II, Department of Finance.

Or II

Four years of increasingly responsible professional accounting or auditing experience, which shall have included the preparation of reports and the presentation of recommendations to management. For at least one year, these responsibilities must have included duties at a level equivalent to a Financial and Performance Evaluator II, Department of Finance.

Supervisor-Financial and Performance Evaluator, Department of Finance

Either I

One year of experience in the California state service performing the duties of a Financial and Performance Evaluator III, Department of Finance.

Or II

Two years of experience in the California state service performing the duties of a Financial and Performance Evaluator II, Department of Finance.

Or III

Five years of increasingly responsible professional accounting or auditing experience, which shall have included the preparation of reports and the presentation of recommendations to management. For at least two years, these responsibilities must have included duties at a level equivalent to a Financial and Performance Evaluator II, Department of Finance. For at least one year, these responsibilities must have been in a supervisory capacity.

Manager-Financial and Performance Evaluator, Department of Finance

Either I

One year of experience in the California state service performing the duties of a Supervisor-Financial and Performance Evaluator, Department of Finance.

Or II

Two years of experience in the California state service performing the duties of a Financial and Performance Evaluator III, Department of Finance.

Or III

Five years of increasingly responsible professional accounting or auditing experience, which shall have included the preparation of reports and the presentation of recommendations to management. For at least two years, these responsibilities must have been in a supervisory capacity.

Knowledge and Abilities

Financial and Performance Evaluator I, Department of Finance

Knowledge of: Within this classification, the incumbent is required upon entry to possess a basic knowledge of the following: Accounting principles; research, analytical, and evaluative techniques to obtain relevant information; problem-solving techniques; verbal communication fundamentals to gather and convey required information; effective writing skills to convey relevant information; and word-processing and spreadsheet tools to prepare work products. By 12 months, the incumbent is required to possess the additional knowledge of: Auditing procedures, and general and governmental accounting principles and procedures to complete assignments.

Ability to: Learn general and governmental accounting and auditing principles and procedures; analyze, comprehend, and interpret policies, procedures, laws, regulations, and guidelines; manage time and multiple priorities effectively; work both in a team environment and individually; adapt/transition to changing assignments and/or situations as required; maintain confidentiality of information; verbally summarize a variety of facts, data, and recommendations to all levels of staff, management, and clients; prepare written products that are grammatically correct and convey relevant information; maintain professionalism and tact when interacting with colleagues, supervisors, and clients; comply with office policies and procedures and departmental core values; and effectively utilize word-processing and spreadsheet tools to prepare work products. By 12 months, the incumbent is required to gain the additional abilities to: Clearly define objectives and develop appropriate approaches and methodologies; review and evaluate internal controls, accounting records, and program information; conclude as to the adequacy, completeness, and accuracy of financial data and/or other work products; organize and prepare work papers to create a clear, logical flow from the assignment objectives to the conclusions; prepare clear and concise written products; understand and follow directions; apply general and governmental accounting and auditing principles and procedures; and effectively conduct interviews, meetings, and presentations.

Financial and Performance Evaluator II, Department of Finance

Knowledge of: Within this classification, the incumbent is required to possess a general knowledge of all the Financial and Performance Evaluator I knowledge, in addition to the following: General standards and criteria issued by the AICPA, GAO, COSO, COBiT, IIA, and other authoritative bodies on financial matters; general consulting and evaluation procedures and standards to effectively complete a wide variety of complex assignments; operations, fiscal structures, and functions of Federal, State, and local government, nonprofit entities, and a wide variety of industries to perform work assignments; California government operations, Uniform Codes Manual, State Administrative Manual, State Contracting Manual, CALSTARS, budget process, and other regulations, to effectively perform work assignments; basic group leadership and team-building techniques to effectively lead assigned staff; and office administrative standards, procedures, core values, and policies to complete high quality work products.

Ability to: Requires all of the Financial and Performance Evaluator I abilities, in addition to: Use a variety of analytical techniques, auditing principles, consulting, and evaluating procedures to identify a wide range of issues and propose appropriate corrective actions; exercise a high degree of self-direction and independence in decision-making on sensitive and difficult assignments; reason logically and creatively to effectively complete difficult assignments on short notice; assume progressively greater responsibilities; exercise tact and good interpersonal skills; plan, direct, and coordinate the work of assigned staff to produce high quality work products; perform initial review of work papers and provide constructive feedback to assigned staff; participate in office committees and special task forces to review existing internal policies and provide recommendation to management for improvement; and participate in the recruiting and examination processes to hire and promote staff.

Financial and Performance Evaluator III, Department of Finance

Knowledge of: Within this classification, the incumbent is required to possess an advanced knowledge of all the Financial and Performance Evaluator I and II knowledge, in addition to the following: Broad range of analytical and evaluative techniques to research and evaluate complex and sensitive assignments; project management skills and techniques to coordinate work assignments; and leadership and coaching principles and practices to develop staff. By 12 Months, the incumbent is required to develop expertise in a specified subject matter and/or specialty.

Ability to: Requires all of the Financial and Performance Evaluator I and II abilities, in addition to: Exercise a high degree of initiative, judgment, independence, responsibility, and leadership on all assignments; acquire and develop skills in specific technical and complex subjects; plan, manage, and complete the work of specialized, complex, sensitive, and/or open-ended assignments efficiently, effectively, and timely; analyze and research complex issues, develop and evaluate alternatives, make decisions, and recommend effective courses of action; identify risks and deficiencies in various industries and programmatic/technical areas, and determine cost-effective solutions; develop and recommend changes in assignment scope based on ongoing evaluation; obtain, interpret, and apply relevant and authoritative criteria as necessary; learn and apply concepts, terminology, and analytical techniques for a specified industry and/or work assignment; effectively review and edit written work products; communicate in a logical, clear, concise, persuasive, and professional manner during complex, contentious, and/or sensitive situations; effectively train and provide specialized subject-matter guidance and constructive feedback to staff, clients, and others; and participate in office committees and sub-committees to effectively develop policies and procedures and provide recommendations to management.

Supervisor-Financial and Performance Evaluator, Department of Finance

Knowledge of: Within this classification, the incumbent is required to possess an extensive knowledge of all the Financial and Performance Evaluator I, II, and III knowledge, in addition to the following: Principles and practices of employee supervision, development, and training; principles and practices of project management and coordination of work assignments; a supervisor's responsibility for promoting equal opportunity in hiring, employee development, and promotion; maintaining a work environment that is free of discrimination and harassment; and teambuilding and coaching techniques to improve the work environment and to increase productivity, as needed.

Ability to: Requires all of the Financial and Performance Evaluator I, II, and III abilities, in addition to: Plan, organize, and direct the work of staff engaged in a variety of assignments; effectively allocate resources and monitor assignment progress; effectively assign, review, and edit written work products, reports, and correspondence; work effectively with clients, top-level managers, and executives of State and other organizations; gain and maintain the confidence of others to promote staff morale and improve working relationships with staff, clients, and others; effectively assess staff skills and abilities; maintain flexibility with changing assignments and priorities, maintain a work environment that is free from discrimination and harassment, and promote equal opportunity in hiring, employee development, and employee advancement; and support and enforce established office policies and procedures, ethical behavior, and DOF core values.

Manager-Financial and Performance Evaluator, Department of Finance

Knowledge of: Within this classification, the incumbent is required to possess an extensive knowledge of all the Financial and Performance Evaluator I, II, III, and Supervisor knowledge in addition to the following: Fiscal structure and practices of Federal, State, and local government, and nonprofit entities to effectively carry out the department's goals, mission, and strategic plan; principles, practices, and emerging issues of auditing, evaluating, and consulting public administration, organization, and management in order to maintain and improve the organization; techniques of organizing and motivating groups to promote staff morale and improve working environment; principles and practices of personnel management to effectively solve problems to maintain the operation; a manager's responsibility for promoting equal opportunity in hiring and employee development and promotion, and for maintaining a work environment that is free of discrimination and harassment; project management techniques in order to effectively manage projects to successful conclusion; and principles of effective verbal, written, and group communication to accurately and effectively convey job-related information.

Ability to: Requires all of the Financial and Performance Evaluator I, II, III, and Supervisor abilities, in addition to: Plan, organize, and direct the work of professional and technical staff engaged in a variety of complex assignments; appear and make presentations before legislative and other groups; develop and foster cooperative working relationships with representatives of all levels of government, the public, and clients; review, edit, and defend work products; identify the need for and effectively promote equal opportunity in employment and maintain a work environment that is free of discrimination and harassment; effectively communicate the availability and value of OSAE services and develop projects; effectively prepare and monitor interagency agreements and manage reimbursements; review, analyze, and evaluate fiscal, program, and policy proposals; actively manage/participate in specific administrative and professional development functions, such as Quality Control, Training, Recruitment, and CPA Committees; IIA, AGA, and Board of Accountancy; communicate OSAE's and the Department's core values, goals, and mission; develop annual production and assignment plans; and resolve interpersonal conflicts with staff and clients.

Special Personal Requirements

All Levels:

Willingness to travel to worksites away from headquarters which could require extended hours of work and/or overnight or multiple-day trips on a continuous basis; and respond to changes in the work unit or on the work crew in a positive, professional manner.

Additional Desirable Qualifications

All Levels:

Ability to use database software.

Chuck Callahan