Campaign Finance Audit Supervisor

Primary Purpose of the State Board of Elections

The N.C. State Board of Elections is the statewide agency that supervises elections administration, enforces campaign finance requirements, and conducts associated investigations.

Primary Purpose of the Organizational Unit

The Campaign Finance Division directs and guides North Carolina candidates and committees on compliance with North Carolina’s laws regulating campaign contributions and spending. 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.   

Primary Purpose of the Position

This position will lead a team of auditors tasked with completing moderately complex evaluations of financial reports. In addition to the leadership role, this position will be expected to work independently to examine and analyze financial disclosure reports filed with the North Carolina State Board of Elections for compliance with North Carolina laws and regulations. This position will also provide training, guidance, and customer service support to county elections staff, as well as to treasurers and other filers subject to reporting requirements.  

Description of Work

Performs independent, technical audit work to ensure proper interpretation of and compliance with state and federal campaign finance laws, policies and procedures. 

Evaluate and tier committees and reports for review. Develop annual examination schedules and create plans, metrics, and milestones for auditors to meet quarterly and annually. Provide appropriate supervisions, tools and remedies to assure team accuracy and productivity.  

Develop and maintain the agency’s internal audit manual, standard operating procedures, and job aids and provide advice and guidance to the State Board on associated audit policies and rules.  

Provide training and guidance to county elections staff responsible for auditing financial reports filed with county board offices, and customer service support to treasurers and filers with technical questions regarding how to complete and file reports. 

Develop and maintain effective professional relationships with elections personnel, attorneys, candidates, party representatives and the general public.  Communicate clearly, concisely and professionally, both orally and in writing. 

The Campaign Finance Audit Supervisor must have supervisory skills as well as basic accounting and auditing skills.  The supervisor must also be able to interpret campaign finance laws and regulations as it pertains to candidate, party, and political committee regulations and reporting.

• Thorough knowledge of generally accepted accounting principles, practices, reporting guidelines and generally accepted auditing standards.
• Ability to learn, interpret, and apply pertinent laws to specific situations.
• Ability to learn and apply knowledge of information technology and internal controls to meet work needs as appropriate.
• Ability to compile, monitor, and examine moderately complex financial information for accuracy, integrity, and conformance to rules and regulations.
• Ability to reconstruct the condition of accounts from unorganized or incomplete data.
• An ability to perform examinations and act as a technical resource for other staff on examinations that may involve unprecedented problems requiring research and review of policy and procedures.
• Ability to establish necessary work procedures for carrying out audit activities.
• Ability to recognize complex and unique issues and develop resolution and/or consult with leadership to achieve resolution.
• Ability to create and implement an audit plan for the organizational unit.
• Ability to select, train and supervise employees engaged in audit activities.
• Ability to interpret and explain results and procedures used in an audit examination in oral and written form.
• Ability to complete audit summaries and reports and to express oneself in oral and written form in a clear and concise manner. Ability to provide educational presentations to small and large audiences.

Ability to develop and maintain effective working relationships with associates, other State officials and the general public.

Bachelor s degree in accounting from an appropriately accredited institution and three (3) years of accounting/ auditing experience in the preparation of interpretive or analytical accounting/financial statements and reports; or Bachelor s degree in business administration or other field from an appropriately accredited institution with twelve (12) semester hours in accounting and three (3) years of experience as specified above; or Associate s degree in accounting from an appropriately accredited institution and five (5) years of experience as specified above; or equivalent combination or education and experience.