Senior Auditor

Employment Benefits

Comprehensive medical, mental, dental, vision, and additional coverage

Sick & Vacation leave

Work-Life Balance programs: parental leave, military leave, jury leave, funeral leave

Paid State Holidays (designated by the Governor annually)

Fitness Centers in select locations

Employee discounts with the

Retirement and deferred compensation programs

Position Summary & Responsibilities

The Senior Auditor participates in and leads auditors on audits and special projects assigned by the Assistant Audit Director. Work includes reviewing, planning, and assigning audits and to work with lower-level auditors. The routine assignments consist of performing financial, performance, and/or compliance audits of KDADS programs, along with KDADS partners, grantees, etc. The Senior Auditor follows the appropriate audit program / work plan for each assigned audit. On non-routine assignments, the Senior Auditor must write a new audit program or modify the standard audit program/ work plan to meet the needs of the assignment.

The Senior Auditor must be able to adapt the standard audit plan to the accounting system of the organization being audited. To do this, they must be able to identify and work with the auditee’s accounting system. The Senior Auditor must be able to work with various accounting methods, including the cash basis, modified accrual, and full accrual basis. The Senior Auditor must be able to work with fund accounting in government and private sector accounting systems. The Senior Auditor must also be able to create new audit plans for KDADS programs that have not been audited in the past.

The Senior Auditor must be able to undertake more challenging assignments and staff responsibilities relating to auditing procedures. The Senior Auditor is also considered to be the Assistant Supervisor for the Audit Services when needed.

Job Responsibilities may include but are not limited to the following:

Auditing

Lead audit assignments, which include planning, executing, directing, and completing audits assigned by Audit Director. In accordance with generally accepted auditing standards, plan and conduct audits of financial statements, cost reports, and other miscellaneous records from KDADS programs including Behavior Health Services, Long-Term Services and Supports Commission, and Nursing Facility (NF) services providers to (1) determine compliance with federal regulations pertaining to grants and contracts for sub-recipient monitoring, (2) determine compliance with Kansas Medicaid program reimbursement regulations, policies, and procedures for NF Medicaid reimbursement program, and adjust the reimbursement rates according to the findings and program limits. Also, in accordance with generally accepted auditing standards, plan, and conduct audits of KDADS non-NF programs, partners, and grantees. Review and analyze program providers’ internal controls and accounting systems to evaluate the efficiency and effectiveness of programs administered by the agency. Review and analyze source documents that support financial statements and other data to obtain reasonable assurance that information and data submitted to KDADS is free of material errors. Use computer spreadsheets to develop work papers that assist in identifying and organizing data into a format that facilitates data analysis and supports conclusions.

Grant Recipient Monitoring Process and Closeout Reviews

Oversees grant recipient monitoring process, which include review CPA audit reports of grantee’s records and comparing Code of Federal Regulations (eCFR) Title 2, Part 200/ Office of Management and Budget (OMB) Circular A-133 components to appropriate sections of audit reports to confirm that audit reports are conducted in accordance with the OMB requirements. Notify grantees of any deficiencies that exist and conduct follow-up reviews to verify corrective action has been taken. Trains and reviews CPA audit report work completed by other auditors. Follow up on late CPA report submissions with the KDADS program management.

The Assistant Audit Director reviews audit for completeness of information and reliability of results.

Written Reports and Correspondence

Write reports that convey the results of completed audits describing exceptions (findings), impact on the KDADS grant funding decisions and Medicaid rate, scope, opinion, ownership structure of the audited facility or organization, and other relevant information. Distribute completed reports to providers, their representatives, agency staff, and other stakeholders.

Compose letters and memos in response to inquiries and information requests from providers, grantees CPAs, attorneys, and agency staff about completed audits and to grantees describing deficiencies in their audits.

The Assistant Audit Director reviews work for completeness of information, reliability of results, and clarity of the report.

Nursing Facility (NF) Desk Reviews Conduct annual desk reviews of cost reports submitted by NF providers who provide services to eligible program service recipients for Medicaid rate setting. Use Micro Soft Excel spreadsheets to develop work papers that assist in identifying and organizing data into a format that facilitates data analysis and supports conclusions.

Technical Assistance

At the direction of the Assistant Audit Director, provide guidance and instruction to new employees of the unit to enable quicker orientation to methods and processes employed within the unit. Review the work of new employees in the unit to verify that the work is accurate and that all completion standards are met. Work with the new employee to correct errors and resolve discrepancies.

When requested, provide verbal assistance to providers or their representatives on the correct filing of Medicaid cost reports and other reports required by the agency.

Audit Appeals

Establish, complete, and explain work papers or summaries, recalculate, and verify rates for settlement options to assist agency attorneys and the Assistant Audit Director in preparing for the appeal proceedings. Prepare to explain and defend his/her action(s) relative to appeals.

Perform other duties as assigned in support of agency goals.

This position performs new and complex audits outside the expertise of most of KDADS Auditors. In addition, the incumbent researches statistical sampling methods and sets up the statistical sample audits used to audit some of the KDADS programs. .

Qualifications

Minimum Requirements:

Bachelor’s Degree with a minimum of 21 hours of accounting or finance. Three to five years of experience in examining internal work processes, financial and operational records, and controls to assess effectiveness, accuracy of records, and compliance with statutes, regulations, and professional/legal standards. Accounting/auditing, business administration, or economics education may be substituted for experience as determined relevant by the agency.

Preferred:

CPA, CIA, or other professional auditing or accounting license Knowledge of Medicaid and of eCFR 200/ OMB Uniform Guidance (OMB Circular A-133, A-122) program requirements Minimum of three years of auditing experience or equivalent experience. Proficiency in Microsoft Office Suite. Excellent verbal and written communication skills.

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