Campaign Finance Auditor

Agency State Board of Elections Division State Board of Elections Job Classification Title Program Analyst I (NS) Position Number  Grade NC17

The N.C. State Board of Elections is the statewide agency that supervises elections administration, enforces campaign finance requirements, and conducts associated investigations. The State Board ensures uniform implementation of state and federal election laws and appoints local officials serving on county boards of elections. The board is composed of 5 individuals appointed by the State Auditor from list of nominees submitted by the chairs of the two political parties having the highest number of registered affiliates.

Agency staff are civil servants subject to the State Personnel Act.

The Campaign Finance Division ensures compliance with North Carolina campaign finance laws by guiding candidates and committees, evaluating disclosure reports, and enforcing statutory requirements. The Division also provides support and guidance to 100 county boards of elections in their administration of North Carolina laws and regulations for municipal and county campaigns. The Division is responsible for developing reporting manuals, schedules, and forms, and calculating contribution limits.

The Division evaluates financial reporting by all State candidates and committees and conducts investigatory audits consistent with State Board policies. The Campaign Finance Division is also responsible for enforcing campaign finance laws by issuing penalty assessments for late-filed reports and by investigating potential violations on behalf of the State Board. The Division is the primary customer service arm of the State Board of Elections assisting candidates, parties, political committees, and other entities that are required to file reports with the State Board of Elections.

The Campaign Finance Auditor reports directly to the Campaign Finance Supervisor and collaborates closely with other auditors and compliance staff. The position concentrates on examining campaign finance disclosure reports filed with the North Carolina State Board of Elections and evaluates financial information for accuracy, completeness, and compliance with North Carolina campaign finance laws, administrative rules, and State Board policies. The Auditor performs assigned routine through moderately complex examinations, documents findings, communicates deficiencies to treasurers, and verifies amended reports and other corrective actions.

The position manages its assigned workload under the Supervisor's audit plan and review procedures and elevates complex, unresolved, or potentially unlawful activity for further review. This position has no direct reports.

• Working knowledge of accounting and auditing principles, financial recordkeeping, reconciliation, and the use of evidence to support findings.
• Ability to learn and apply North Carolina campaign finance laws, administrative rules, reporting requirements, and agency examination procedures.
• Ability to examine moderately complex financial information, identify missing or inconsistent data, and reconcile reports across reporting periods.
• Ability to trace transactions to supporting records and reconstruct financial activity from incomplete or disorganized information when assigned.
• Skill in preparing accurate work papers, examination memoranda, correspondence, and concise summaries of findings and corrective actions.
• Ability to use spreadsheets, financial databases, reporting software, and data analysis tools to identify exceptions and track audit work.
• Ability to organize a high volume of assigned reports, meet review deadlines, and communicate workload or compliance concerns promptly.
• Ability to explain reporting deficiencies and correction procedures clearly while recognizing matters requiring supervisory or legal guidance.
• Ability to work professionally and impartially with treasurers, candidates, county election staff, agency attorneys, and other stakeholders.
• Sound judgment, attention to detail, and discretion in handling financial records and confidential investigative information.

$60,881- $80,000

• Prepare work papers that identify the report reviewed, procedures performed, evidence examined, exceptions, applicable…