Latent Fingerprint Examiner

Overview

Nature of Work. Salary Range for this position $44,100 - $81,585 per PSC salary exemption from WV Code. Requires a related college degree plus 2 years related experience, or a Master’s degree, or CPA. Performs auditing and accounting work in the examination of the financial books and records regulated by the Public Service Commission. Conducts economic and financial analysis, verifies journal entries, balance sheets, income statements and related financial documents;

may be required to travel both in-state and out-of-state.

• Reviews utilities' applications for rate changes, previous rate requests and audit work papers and prepares an audit work plan for subsequent field or desk audits.
• Analyzes the financial condition of utilities, including capitalization ratios, cash flow, financing needs and pro forma income statements.
• Performs a field or desk audit of the utilities' financial books and records, including a summary of monthly operating revenue for the test year, expense detail for the previous 3–5 years, plant additions and retirements for the test year, tax expense accounts, rate base calculations, and allocation of cost of service for multi-jurisdictional utilities.
• Conducts bill analyses of utility customer billing to test and verify revenues and project revenues from proposed rates.
• Conducts analysis of management efficiency of utility companies.
• Writes all or part of an audit report presenting analyses of the utility's financial condition and/or economic issues, with recommendations on rate schedules.
• Evaluates the cost of capital and recommends allowable rate of return at existing and alternative capital structures.
• Performs desk or memorandum audits of utility rate change requests not requiring a field audit.
• Assists staff attorneys in accounting aspects of the case and in preparing methods of examination and cross-examination for staff exhibits in rate hearings.
• Testifies in rate hearings on audit methods, adjustments to financial records, and the financial condition of the utility.
• Supports the legal division in designing rates mandated by Commission decisions in the rate hearings.
• Responds to routine correspondence from utility customers on utility costs, municipal surcharges, fuel adjustment charges, etc.

• Knowledge of accounting and auditing principles and practices.
• Knowledge of economic and financial analysis techniques.
• Knowledge of Federal income tax guidelines, consolidated income guidelines and investment tax credit regulations.
• Knowledge of rate-making processes and the rate structure of public utilities.
• Knowledge of the economic environment and capital markets of utility companies.
• Knowledge of utility companies, their operations and management structure.
• Skill in the use of personal computers and calculators.
• Ability to analyze complex accounting data and financial records (balance sheets, income statements, revenue statements).
• Ability to evaluate economic conditions and financial trends.
• Ability to design an appropriate rate structure for utility companies.
• Ability to determine variances in complex economic and financial data.
• Ability to prepare and present technical reports of audit procedures and findings as testimony in rate hearings.
• Ability to communicate clearly in writing and orally.
• Ability to maintain effective working relationships with others both within the Public Service Commission and outside.

Training:
Bachelor's degree from a regionally accredited four-year college or university with a major in business administration, accounting, finance, economics, or mathematics.

Experience:

Two years of full-time or equivalent part-time paid employment in utility accounting, utility auditing, or financial and economic analysis with a public utility, regulatory agency or private accounting firm; or three years in other areas of accounting or auditing.

Substitutions:
Experience in excess of that described above may substitute for the required college training on a year-for-year basis. A Master's Degree in accounting, business administration, finance, economics, or mathematics or CPA may be substituted for the required experience.

Notice:
If you are claiming college or other post-high school education or license, you must attach or provide by mail a legible copy of your official education transcript, license or training record. You will not be considered for employment until this verification has been received. Attach documents to the online application or email to applicant services, or mail to Division of Personnel, Building 3, Suite 500, 1900 Kanawha Blvd.

E., Charleston, WV 25305.