JOB SUMMARY

This position develops, implements, and administers a comprehensive county-wide operational review and internal controls program designed to support organizational effectiveness, accountability, efficiency, and continuous improvement across county operations. The position works collaboratively with departments to evaluate financial and operational activities, assess internal controls and business processes, identify opportunities for operational improvement and risk reduction, and provide research, analysis, and recommendations to support sound business practices and compliance with applicable laws, regulations, policies, and procedures. The position may also conduct internal audits, special reviews, and other assignments as needed to help safeguard county resources and promote operational accountability.

MAJOR DUTIES

Develops, implements, and administers a comprehensive county-wide operational review, internal controls, and audit program designed to support accountability, operational effectiveness, compliance, and continuous improvement across county operations.
Conducts risk assessments and performs financial, operational, compliance, performance, and investigative reviews of county departments, programs, functions, and activities; develops audit objectives, testing methodologies, work plans, and reporting procedures; and evaluates internal controls, workflows, management practices, and compliance with applicable laws, regulations, policies, and procedures.

Reviews accounting systems, financial records, operational data, contracts, procurement activities, payroll records, grant expenditures, p-card transactions, departmental procedures, and related documentation to identify deficiencies, irregularities, operational risks, trends, and opportunities for improvement.
Performs financial, operational, statistical, and data analysis and prepares reports, recommendations, presentations, and supporting documentation to assist management with operational improvements, decision-making, policy compliance, and risk reduction.
Conducts audits, inventories, and physical reviews of county assets, including real property, vehicles, equipment, inventory, and technology assets; reviews fleet management practices, vehicle utilization, maintenance records, and replacement schedules to evaluate accountability, safeguarding, operational efficiency, utilization, inventory controls, and compliance with county policies and asset management procedures.

Assists departments with the development, revision, implementation, and evaluation of policies, procedures, workflows, operational controls, and best practices to improve efficiency, accountability, customer service, and organizational effectiveness.
Conducts post-approval reviews of Board of Commissioners actions to verify authorized expenditures, contracts, purchases, and operational directives are properly executed and documented in accordance with board approvals, county policies, and applicable procedures
Coordinates and conducts confidential reviews and investigations involving allegations of fraud, waste, abuse, misconduct, ethics and personnel policy violations, or misuse of county resources
Communicates and collaborates with county officials, department directors, employees, auditors, attorneys, vendors, outside agencies, and members of the public to coordinate activities, provide operational guidance and recommendations, and support departmental improvement efforts.
Maintains confidential audit records, investigative files, workpapers, reports and supporting documentation
Performs special projects, operational reviews, research assignments and other duties as assigned.

KNOWLEDGE REQUIRED BY THE POSITION

Knowledge of generally accepted accounting principles (GAAP), governmental accounting standards, governmental auditing standards and internal auditing principles, practices and methodologies
Knowledge of internal control systems, risk assessment techniques, fraud detection practices, operational review processes, and organizational best practices.
Knowledge of applicable federal, state, and local laws, ordinances, regulations, policies, and reporting requirements
Knowledge of policy and procedure development, process improvement methodologies, and organizational workflow analysis
Skill in researching, analyzing, interpreting, and evaluating financial, operational, statistical, organizational and data-driven information; identifying operational inefficiencies and risks; and developing practical recommendations and solutions
Skill in planning, organizing, prioritizing, and managing multiple assignments, projects and deadlines simultaneously
Skill in advanced Microsoft Excel functions, data analysis, reporting, spreadsheet development, and presentation of information
Skill in maintaining detailed, accurate, organized and confidential records, reports and documentation
Skill in oral and written communication, collaboration, and presentation of findings and recommendations
Ability to work independently, exercise sound judgment, maintain confidentiality, and establish effective working relationships with employees, management, and external stakeholders
Must be highly organized, analytical, detail-oriented, and capable of managing sensitive and confidential information with professionalism and discretion

SUPERVISORY CONTROLS

The Chief Financial & Administrative Officer assigns work in terms of organizational priorities, strategic objectives, and desired outcomes. The employee exercises considerable independent judgment and initiative in planning, coordinating, and carrying out assignments, operational reviews, research projects, and related activities. Work is reviewed through conferences, reports, and overall effectiveness in supporting organizational objectives and operational improvement efforts.

GUIDELINES

Guidelines include generally accepted accounting principles (GAAP), governmental auditing standards, internal control standards, county ordinances, federal and state laws and regulations, county policies and procedures, departmental procedures, and recognized best practices related to operational effectiveness, accountability, and risk management. These guidelines require independent judgment, analytical thinking, research, and interpretation in application and development of practical recommendations and solutions.

COMPLEXITY/SCOPE OF WORK

The work consists of varied financial, operational, analytical, compliance, and organizational review duties requiring independent judgment, critical thinking, attention to detail, and the ability to manage sensitive and complex assignments.
The purpose of this position is to support county leadership and departments through operational reviews, internal control evaluations, research, analysis, and recommendations designed to improve accountability, operational effectiveness, compliance, and stewardship of county resources.
Successful performance contributes to improved internal controls, operational efficiency, risk reduction, informed decision-making, and continuous organizational improvements.

CONTACTS

Contacts are with county leadership, elected officials, department directors, employees, auditors, attorneys, vendors, business owners, representatives of outside agencies, and members of the public.
Contacts are typically to exchange information, coordinate activities, resolve issues, provide guidance and recommendations, and support departmental improvement efforts, audits, reviews, investigations, and special projects.

PHYSICAL DEMANDS/ WORK ENVIRONMENT

The work is typically performed while sitting at a desk or table and may involve extended periods of computer and data analysis work.
The work may require occasional travel to county departments, facilities and business locations to conduct operational reviews, inventory observations, audits, meetings, and field reviews.
The work is typically performed in an office environment.

SUPERVISORY AND MANAGEMENT RESPONSIBILITY

None directly; however, the position may coordinate projects, operational reviews, research activities, and cross-departmental initiatives with county departments and staff.

MINIMUM QUALIFICATIONS

Knowledge and level of competency commonly associated with the completion of a bachelor's degree in accounting, finance, business administration, public administration, or a related field.
Sufficient experience to thoroughly understand the diverse objectives and functions of the position, typically interpreted to require a minimum of five years of progressively responsible experience in governmental auditing, accounting, finance, compliance, operational review, process improvement, or related fields.
Experience conducting financial analysis, operational reviews, research, policy and procedure evaluation, internal control assessments, and organizational improvement initiatives preferred.
Certified Public Accountant (CPA) or Certified Internal Auditor (CIA), or other relevant professional certification preferred.
Advanced proficiency in Microsoft Excel and data analysis tools
Ability to exercise independent judgment, maintain confidentiality, manage sensitive information, and establish effective working relationships across departments.
Possession of or ability to readily obtain a valid driver's license issued by the State of Georgia for the type of vehicle or equipment operated

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