State of Maryland

A Public Service Commission (PSC) Public Utility Auditor I is the entry level of work examining, analyzing and auditing public utilities to determine compliance with generally accepted accounting principles and provisions of federal and State laws and regulations. The Public Service Commission has jurisdiction over companies that offer gas, electric, water, telephone or telecommunication services or are engaged in the transportation of passengers in the State of Maryland. Employees in this classification audit the financial records of these companies in order to gather financial and accounting information needed by the Public Service Commission when setting public utility rates. Employees in this classification do not supervise.

Employees in this classification receive close supervision from a designated higher-level administrator. Technical guidance may be received from a higher-level PSC Public Utility Auditor. The work may require travel throughout the State to perform on-site audits of public utilities. Employees may be subject to work evenings, weekends and holidays.

Positions in this classification are evaluated by using the classification job evaluation methodology. The use of this method involves comparing the assigned duties and responsibilities of a position to the job criteria found in the Nature of Work and Examples of Work sections of the class specification.

The PSC Public Utility Auditor I, PSC Public Utility Auditor II, PSC Public Utility Auditor III, and PSC Public Utility Auditor IV are differentiated on the basis of the degree of supervisory control exercised by the supervisor over these employees. The PSC Public Utility Auditor I learns to perform duties under close supervision. The PSC Public Utility Auditor II performs duties under close supervision. The PSC Public Utility Auditor III performs the duties under close supervision at times and under general supervision at other times depending on the complexity of the specific duty being performed. The PSC Public Utility Auditor IV performs the full range of duties and responsibilities under general supervision.

Learns to assist the Director in developing appropriate revenue requirements for public utilities under Public Service Commission jurisdiction through the performance of audits and other financial analyses of the utilities’ accounting records in accordance with generally accepted accounting principles and the accounting, rate-making and regulatory policies adopted by the Public Service Commission for those public utilities;

Learns to analyze and audit public utility financial statements, revenue requirement calculations, cost allocation manuals, rate tariffs, fuel costs, customer billing, rules of conduct and distribution rate of return reporting in order to gather the financial and accounting information necessary to monitor public utility rates;

Learns to perform various operational and financial desk and on-site field audits and prepares relevant reports and testimony for the Public Service Commission;

Learns to determine the reasonableness of fuel, purchased power and purchased water costs recovered by an electric, gas or water utility through the performance of audits and other financial analyses and recommends any necessary corrections to the Public Service Commission in the form of written testimony, comments or exhibits;

Learns to assist the Director in determining the appropriate allocations of costs between affiliates and of common expenses incurred for more than one utility service;

Learns to review and analyze financial statement data to determine financial viability of telephone, electric and natural gas service provider applications;

Learns to assist the Director in determining appropriate staff settlement positions in Public Service Commission proceedings based on sound ratemaking theory and past PSC practices;

May learn to respond to inquiries from management, technical staff, utilities and customers regarding regulatory accounting matters;

May learn to testify or appear before the Public Service Commission to present rate, operational, financial, accounting or other information;

May learn to participate in stakeholder groups;

Performs other related duties.

Knowledge of the principles and practices of accounting and auditing; Knowledge of the nature and purpose of utility regulation:

Skill in using automated data processing information systems, personal computers and software to include spreadsheet and data base applications;

Skill in preparing, analyzing and interpreting financial reports, statements and data; Skill in expressing ideas and conclusions clearly and concisely;

Ability to interpret federal and State public utility tax and other financial related rules and regulations;

Ability to reach logical conclusions;

Ability to understand the theory and practice of public utility accounting and auditing;

Ability to establish and maintain effective working relationships with representatives of public utility companies and with employees of the Public Service Commission.

Experience: None

Education: Bachelor’s degree in Accounting or other business related field from an accredited college or university with 30 credit hours in accounting.

Notes:

1. Candidates may substitute professional experience in accounting or auditing, with a public utility company or utility regulatory agency, on a year-for-year basis for the required education.

2. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in tax examining classification or tax examining specialty codes in the accounting and budget group field of work on a year-for-year basis for the required education.

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

This is a Skilled Service classification in the State Personnel Management System. All positions in this classification are Skilled Service positions. Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is not assigned to a bargaining unit, as indicated by the designation of M (Manager), T (Agency Head), U (Board or Commission Member), W (Student), X (Used by Agency or Excluded by Executive Order), or Z (Confidential). As provided by State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, managerial and confidential employees are excluded from collective bargaining. Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.

This classification is one level in a Non-Competitive Promotion (NCP) series. NCP promotions are promotions by which employees may advance in grade and class level from trainee to full performance levels in a classification series. In order to be non-competitively promoted to the next level in a NCP series an employee must: 1) perform the main purpose of the class as defined in the Nature of Work section of the class specification; 2) receive the type of supervision defined in the class specification, and 3) meet the minimum qualifications of the classification.