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UTILITIES AUDITOR

Posting Begin Date: 2025/10/20

Posting End Date: 2025/10/27

Category: Accounting and Finance

Sub Category: Audit

Work Type: Full Time

Minimum Salary: 23.91

Maximum Salary: 41.21

Pay Rate Type: Hourly

Description

State of Idaho Opportunity

Idaho Public Utilities Commission

Applications will be accepted through 4:59 PM MST on the posting end date.

State of Idaho Employees: When searching for a new career within the state, browse and apply through Luma Opportunities . Applying through the State External Career website will cause duplicate profiles and will slow the processing of your application for a new job. Internal candidates should always use Luma Opportunities.

The Idaho Public Utilities Commission has an exciting new opportunity for a full-timeAuditorin Boise. The Commission regulates investor-owned or privately-owned utilities that provide gas, water, electricity, or some telephone services for profit.

This position is the first of three levels of professional auditor positions within the Public Utilities Commission. It is generally filled in a training/underfill capacity for the Auditor 2 and Auditor 3 positions. Upon successful completion of the approximately 1 to 1 ½-year underfill training plan, the incumbent will be reclassified to the Auditor 2 level. After completing another 1 ½ to 2 years, the incumbent may be reclassified to the Auditor 3 position. Incumbents perform professional level duties involving accounting, auditing, financial analysis, and/or financial reporting. Contact with individuals outside the agency to explain business practices, respond to inquiries, and resolve professional auditing problems can vary. Moderate travel within the state may be required.

Benefits

This position is eligible for the state benefits package, including:

+ Excellent low-cost medical, dental, and vision insurance (https://ogi.idaho.gov/)

+ Generous vacation and sick leave accrual beginning as soon as you start

+ Eligibility for the Public Service Loan Forgiveness Program (PSLF)

+ Paid parental leave (https://dhr.idaho.gov/wp-content/uploads/2025/01/DHR-10\_Paid-Parental-Leave.pdf)

+ Eleven paid holidays a year

+ Participation in one of the nation's best state retirement systems: PERSI (https://www.persi.idaho.gov/)

+ Multiple retirement plans

+ Life insurance

+ Wellness programs; ongoing training opportunities; and more

https://dhr.idaho.gov/StateEmployees/Benefits.html

*Benefits may not be applicable for temporary or seasonal positions.

Example of Duties

Accounting/financial analysis: Examines and analyzes accounting and financial documents to develop conclusions and recommendations on revenue requirement and rate of return; determines validity of investment and expenses used in ratemaking and compliance with generally accepted accounting principles, ratemaking theory, regulations and orders of the Public Utilities Commission (PUC); reviews management and business practices to determine financial stability and cost efficiency; prepares pro forma financial statements.

Auditing: Conducts on-site financial and performance audits; verifies revenues, expenses, rate base, and capital structure to determine financial condition and/or reasonableness and validity of applicant requests; develops recommendations for changes in management and financial practices; writes audit reports and discusses with team the actions to be taken to correct deficiencies.

Hearings: Identifies accounting and financial issues to be addressed in cases heard by the PUC; formulates staff position and prepares written testimony and supporting exhibits for hearings; presents and defends testimony in oral Cross-examination by utilities and interveners; prepares reconciliations of differences between staff, interveners, and applicants’ exhibits; assists attorneys in preparing questions to cross-examine applicants and interveners.

Special investigations: Investigates and proposes solutions regarding service, compliance with tariffs, operating practices, and accounting and financial matters; reviews utility practices for compliance with utility and/or PUC policies and develops reports of findings.

Minimum Qualifications:

Utilities Auditor 1 ($23.91 - $27.10):

Good knowledge of:

+ Accounting principles and practices.

Utilities Auditor 2 ($27.12 - $36.17):

Good knowledge of:

+ Accounting principles and practices

Some knowledge of:

+ Microeconomic theory

+ Management practices and reviews to determine financial stability and cost efficiency

Experience:

+ Conducting audits in a work setting

+ Preparing written reports

+ Making oral presentations

+ Using a personal computer to develop, analyze and report on financial data/documents

Utilities Auditor 3 ($30.91 - $41.21):

Considerable knowledge of:

+ fiscal auditing;

+ accounting theory, principles, and practices;

+ accounting and financial practices of utility companies.

Good knowledge of:

+ management practices; supervisory skills;

+ microeconomics;

+ public utility ratemaking theory and practice.

Experience:

+ planning, organizing and conducting utility company financial and performance audits;

+ analyzing financial statements, operating expenses, and capital structures;

+ preparing exhibits;

+ presenting oral testimony and responding to adverse cross-examination in public hearings.

EEO/ADA/Veteran's Preference

The State of Idaho is committed to providing equal employment opportunities and prohibit discrimination against qualified individuals based on their status as protected veterans or individuals with disabilities and prohibit discrimination against all individuals based on their race, color, religion, political affiliation or belief, sex, national origin, genetics, or any other status protected under applicable federal, state, or local laws.

The State of Idaho is committed to access and reasonable accommodations for individuals with disabilities, auxiliary aids and services are available upon request. If you require an accommodation at any step in our recruitment process, you are encouraged to contact (208) 334-2263 (TTY/TTD: 711), or email[email protected].

Preference may be given to veterans who qualify under state and federal laws and regulations.