Auditor - Underfill

The Nevada Health Authority is filling an Auditor 1 position under filling an Auditor 2 in Carson City within the Purchasing and Compliance, Office of Medicaid Inspector General Audit Unit and may require up to 25% travel. The incumbent will be responsible for monthly Fiscal Agent invoice reconciliation and approvals, performance and compliance audits, provider enrollment compliance audits, and the development and completion of special audits as defined by the NVHA Administrator, and/or the Medicaid Inspector General, Audit supervisor and Audit Manager.

Auditors are responsible for compiling and reconciling data, documenting audit findings, summarizing audit findings in writing to produce a comprehensive audit report, and monitoring and tracking findings through corrective action plans. The incumbent may be responsible for participation in the agency's Internal Control Self-Assessment. Audits will be performed with the direction of the Administration, the Medicaid Inspector General, Audit supervisor and Audit Manager in accordance with one or more of the following:
Federal and State laws, policies and regulations, and Agency policies and procedures.

Auditors conduct audits on financial and/or tax accounts, records, activities, operations and/or internal controls of individuals, business organizations, state agencies or other government jurisdictions subject to State taxation or regulation to ensure compliance with State and Federal rules and regulations and legal requirements and/or proper safeguarding of agency funds. Bachelor's degree from an accredited college or university OR graduation from high school or equivalent education and two years of professional or technical level auditing or accounting experience involving analyzing financial information and making recommendations based upon that analysis;

OR two years of experience as an Accountant Technician I in Nevada State service; OR an equivalent combination of education and experience as described above.

Research the past audit history of individuals, organizations or agencies and develop and/or perform audit steps as defined in an approved audit program. Review financial and/or tax accounts and records, examine narrative and flowchart documentation and interview personnel involved to determine compliance with a specific set of governing laws, rules, regulations, policies, procedures, agreements and contracts; investigate past activities and practices of the individual or organization by examining business records which may have to be obtained from a variety of sources.

Conduct audits in accordance with generally accepted government auditing standards, generally accepted auditing standard, and/or standards for the professional practice of internal auditing as adopted by the work unit. Document all findings and prepare work papers and reports that summarize audit findings and recommendations regarding adequacy of controls, operational procedures and/or determination of financial adjustments/deficiencies; improve and modify controls and procedures in order to standardize systems and/or practices, to strengthen the integrity of the system and to ensure compliance with applicable regulations and policies.

Conduct entrance and exit interviews with individuals, organization representatives or agency division heads to explain the purpose and scope of the audit, to discuss findings, verify facts and answer questions regarding the audit. Monitor the progress of implementation and the ongoing adherence to procedures and policies established as a result of audit findings. Conduct special investigations and specific audits in areas determined to be "at risk" by the supervisor;

investigate suspected instances of fraudulent activity conducted by either employees, contractors and/or vendors as necessary. Prepare reports, conduct research, and develop case files for maintaining evidence in each case; develop final departmental administrative determinations; preserve evidence for future litigation. Perform related duties as assigned.

Under general supervision, incumbents learn to perform the duties described in the series concept in a training capacity or may be permanently allocated at the sub-journey level performing the most basic auditing assignments as determined by the agency. Work is assigned through specific instructions and is reviewed for technical accuracy to existing audit standards. Incumbents assist higher level auditors in conducting audits of a routine nature.

This class represents the trainee level and may provide for progression to the next level in the series upon meeting the minimum qualifications, satisfactory performance and with the approval of the appointing authority.

• accounting and financial record keeping principles and practices to sufficiently examine and analyze a variety of business records and develop meaningful conclusions based upon that analysis
• generally accepted accounting principles to sufficiently evaluate…