Senior Compliance Auditor

Housing Authority of the County of San Bernardino•San Bernardino, CA

18h

About The Position

The Senior Compliance Auditor is an individual-contributor role in the accounting family, reporting under the direction of the Director of Business Services. The position plans and performs risk-based financial, grant, and programmatic compliance audits and ongoing monitoring of HACSB-affiliated nonprofit organizations and grant subrecipients. The primary focus is Knowledge, Education for Your Success (KEYS), including monitoring Housing Support Program funds passed through by HACSB and related KEYS grant activity, while maintaining financial and compliance oversight of Housing Partners I, Inc. (HPI) and Reliant Asset Management Solutions (Reliant). The position designs tests, samples transactions, evaluates internal controls, determines allowability and allocability under 2 CFR Part 200 (Uniform Guidance) and applicable grant and County requirements, documents findings, tracks corrective action, and prepares monitoring reports for the Director of Business Services. The position also supports affiliated-entity financial compliance through review of reconciliations, cost and salary allocations, invoice and funding-draw support, loans receivable, year-end audit coordination, and Form 990 review support. It does not supervise staff and does not have a dual reporting line.

Requirements

Bachelor’s degree in Accounting from an accredited college or university; degrees in Finance, Business Administration, Public Administration, or related fields may be considered if the applicant holds a valid Certified Public Accountant (CPA) license.
Three years of professional auditing experience, such as internal, external, or governmental audit, Single Audit / Yellow Book work, or equivalent compliance auditing that includes testing, workpapers, and written results.
Demonstrable grant accounting or grant-compliance experience; this experience may be concurrent with the required auditing experience.
Required experience must include work in a governmental or nonprofit environment.
Working knowledge of 2 CFR Part 200 (Uniform Guidance), including allowability, allocability, and subrecipient-monitoring concepts; this must be demonstrated in application materials and during an interview.
Equivalent combinations of education and qualifying professional experience may be considered only if they do not waive the Accounting-degree (or CPA) requirement or the three-year auditing requirement.

Responsibilities

Plan and conduct risk-based financial and programmatic monitoring of affiliated nonprofit organizations and grant subrecipients.
Develop monitoring work programs, select samples, and test expenditures, transactions, and supporting documentation for allowability, allocability, reasonableness, and compliance with applicable grant requirements.
Evaluate compliance with applicable laws, regulations, grant requirements, and agreements, including Uniform Guidance (2 CFR Part 200), County requirements, affiliate agreements, HACSB financial policies, and other funding requirements.
Review, sample, and test grant invoices, funding draws, revenues, expenditures, and supporting documentation against the general ledger, approved budgets, and grant requirements; identify and follow up on discrepancies and variances.
Monitor the financial condition and performance of assigned affiliates by reviewing financial statements, budget-to-actual results, cash balances, loans receivable and payable, deferred revenue, and other financial activity; investigate significant or unexplained variances.
Review internal controls and accounting practices of assigned affiliates, including bank, credit card, petty cash, deferred revenue, salary and cost allocations, and other financial reconciliations; perform periodic testing or audits as appropriate.
Identify, document, and communicate compliance findings, financial exceptions, and control deficiencies; recommend corrective action, obtain management responses, monitor corrective action plans, and escalate unresolved or significant risks to the Director of Business Services.
Prepare periodic and annual monitoring reports and supporting workpapers, including financial analyses, reconciliations, testing results, risk assessments, findings, and corrective-action status.
Serve as a primary financial compliance liaison with assigned affiliated organizations, including KEYS, HPI, and Reliant; coordinate monitoring, participate in meetings, communicate requirements and findings, and follow up on outstanding issues while maintaining an independent monitoring and testing role.
Support annual financial close, external audits, grantor monitoring, and compliance reviews for assigned affiliates by preparing or reviewing lead schedules and supporting documentation, coordinating information requests, participating in meetings, and tracking requested items.
Prepare and review financial and tax-related supporting schedules and reports, including schedules supporting IRS Form 990 filings, grant reporting, year-end analyses, and other financial reports for assigned affiliates.
Maintain current knowledge of applicable accounting, auditing, grant compliance, and regulatory requirements, including federal, state, and local requirements, Uniform Guidance, nonprofit financial management practices, and housing and homelessness grant requirements.
Perform other related accounting, auditing, financial analysis, and compliance duties as assigned.