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The Massachusetts Department of Public Utilities is responsible for regulating public utility companies that distribute electric power, natural gas, water, and oversee transportation safety for the Commonwealth.

Industry: Government Administration
Company Size: 51-200 employees

Massachusetts Department of Public Utilities

Savvy Admin PROD

**Job Description**

Job Description - Auditor III (260002UM)

Auditor III - (260002UM)

**Description**

**Who We Are:**

The Executive Office of Energy and Environmental Affairs (EEA) seeks to protect, preserve, and enhance Massachusetts’ environmental resources and create a clean energy future for all residents. Through the stewardship of open spaces, the protection of environmental resources, and the advancement of clean energy, EEA works tirelessly to make Massachusetts a wonderful place to live, work, and raise a family.   Our commitment to environmental justice ensures that every resident, regardless of background or location, can live in a safe, clean environment and shares equally in the benefits of the clean energy transition.

**Who We Are As An Employer:**

At EEA, we create meaningful, inclusive opportunities that empower our employees to make a real difference in shaping the environmental future of Massachusetts. We foster a workplace culture where diversity is valued, innovation is encouraged, and collaboration thrives. Our employees play a vital role in advancing sustainability, environmental justice, and clean energy solutions, ensuring a positive and lasting impact on Massachusetts and its residents.

**DPU:**

The Department of Public Utilities (DPU) is the state agency responsible for overseeing investor-owned electric power, natural gas, and water companies in Massachusetts. It regulates the safety of bus companies, moving companies, transportation network companies, and oversees the safety of natural gas pipelines and the MBTA.

**Job Description:**

The DPU’s Rates and Revenue Requirements Division seeks applications for an Auditor III to support the review and analysis of utility rate filings, revenue requirements, rate design, and related regulatory matters. This position offers the opportunity to work on complex finance, accounting, economic, and policy issues that directly affect Massachusetts residents and businesses.

**Position Overview:**

The Auditor III analyzes financial reports, documents and records; audits financial records of utility companies; prepares various reports; provides technical assistance to agency staff and public and private agencies and companies; develops information for preparing regulations, rate cases, report forms, and procedures; and performs related work as required. The successful candidate will join the DPU’s Rates and Revenue Requirements Division, which provides in-depth, holistic economic, financial, accounting, and mathematical and statistical analysis on the regulation, practices, and programs of the electric, gas, and water investor-owned utilities as well as limited oversight of the municipal light plants in the Commonwealth. The Auditor III will work both individually and as a team member with other economists, accountants, regional planners, and attorneys on a wide range of cases, including reviewing electric, gas, and water utility filings for changes in base rate revenue requirements and rate structures, other electricity and gas surcharges, and financing petitions. The position requires competency in cross-examining company and intervention witnesses as well as reviewing, analyzing, and preparing oral and written recommendations for the Commission. The Auditor III participates in all facets of assigned cases, including developing information requests, questioning expert witnesses during hearings, drafting memoranda and policy recommendations, as well as writing sections of DPU orders. Additionally, the Auditor III will examine accounting data submitted annually in Annual Returns to the DPU. The purpose of this role is to examine, analyze, audit, and interpret accounting records of gas, electric, and water utilities for the purpose of providing recommendations and writing draft decisions for the DPU. The incumbent analyzes financial reports, documents, and records; audits financial records of utility companies; performs audit control functions; and provides technical assistance to agency staff.

~~**A cover letter must be submitted as part of the application process and attached “as relevant” to the requisition.** ~~**DETAILED STATEMENT OF DUTIES AND RESPONSIBILITIES**

- Investigate rate changes, audit petitions, and audit reconciliation filings from the utility companies on matters where professional accounting expertise is needed by researching the Department’s precedent, generally accepted accounting principles, regulatory accounting principles, and where applicable, tax law:

- Analyzes rate requests and finance petitions from utility companies, financial reports and records, documents, and costs studies to determine if they are consistent and compliant with regulations, Uniform System of Accounts, and policy goals. Makes recommendations.

- Issues data requests, cross-examines witnesses, drafts memoranda and sections of DPU orders, and applies mathematical techniques of accounting research.

- Draft sections of DPU’s decisions that consist of (i) company proposal, (ii) positions of the parties, and (iii) analysis and findings for the issues assigned.

- Audits financial records by reconciling financial transactions and statements; verifying the accuracy of accounting entries and financial records; and reviewing the financial policies and procedures of companies audited to ensure compliance with standard accounting practices and applicable laws, rules and regulations, Uniform System of Accounts, and DPU precedent.

- Provides technical assistance to agency staff by advising them on such matters as cost recording systems and fiscal and financial compliance with established procedures; by interpreting applicable laws, rules, and regulations; and by explaining agency reports, regulations and procedures.

- Develops information for preparing regulations, report forms, and procedural manuals by analyzing fiscal objectives and requirements and conferring with agency personnel to obtain statistical data and supportive documentation to conduct effective and comprehensive examinations of financial records.

- Install accounting procedures consistent with the requirements of law, the Uniform System of Accounts, and DPU precedent.

- Check utility records used to support development of proposed utility rates.

- Plan, organize and implement audits of utility company concerns by deciding the scope and format to be used in conducting audits and examinations and by reviewing audit procedures.

- Prepare various statements and reports based on audit findings to reflect compliance with established procedures and standards and the financial status of agencies and companies audited.

- Coordinate information sharing functions such as executive sessions with Commission.

- Perform analyses on financial data to determine the fiscal condition of utility companies.

- Recommend approval of necessary forms for utility companies.

- Determine action to be taken in response to consumer complaints.

- Review agency policy affecting utility companies, agencies and brokers for compliance with applicable laws, rules and regulations.

- Reviews utility companies’ rate filings for accounting procedures, including tax treatment, to ensure conformance with established procedures. Recommend changes or improvements in utility company accounting practices.

**QUALIFICATIONS REQUIRED AT HIRE (List Knowledge, Skills, Abilities)**

- Knowledge of the principles and practices of general accounting and utility accounting and terminology and standard abbreviations.

- Knowledge of the principles and practices of auditing.

- Knowledge of the methods of general report writing, including charts, graphs and tables.

- Ability to analyze and determine the applicability of financial data, to draw conclusions and make appropriate recommendations.

- Ability to read and interpret documents such as financial reports, accounts and ledgers.

- Ability to understand, apply and explain the provisions of the laws, rules, regulations, policies and procedures governing assigned unit activities.

- Ability to perform mathematical calculations using formulae to solve accounting problems.

- Ability to give and follow oral and written instructions in a precise, understandable manner.

- Ability to gather information by examining records and documents and through questioning individuals.

- Ability to maintain accurate records used to prepare general and financial reports. 10.

- Ability to write concisely, to express thoughts clearly and to develop ideas in logical. 11.

- Ability to communicate effectively in oral expression.

- Ability to exercise sound judgment and to exercise discretion in handling confidential information.

- Ability to establish and maintain harmonious working relationships with others.

- Ability to work both independently and in a team setting.

- Knowledge of the methods and techniques of financial analysis.

**QUALIFICATIONS ACQUIRED ON JOB (List Knowledges, Skills, Abilities)**

- Knowledge of the laws, rules, regulations, policies, procedures, etc. governing the Department Public Utilities.

- Knowledge of the types and uses of agency forms.

- Knowledge of accounting procedures including terminology.

**Qualifications**

**First consideration will be given to those applicants that apply within the first 14 days.**

MINIMUM ENTRANCE REQUIREMENTS: Applicants must have at least (A) three years of full-time, or equivalent part-time, professional experience in accounting or auditing, or (B) any equivalent combination of the required experience and the substitutions below.

**Substitutions:**

I. A Bachelor's degree with a major in accounting, business administration or business management may be substituted for a maximum of one year of the required experience.*

II. A Graduate degree with a major in accounting, business administration or business management may be substituted for a maximum of two years of the required experience.*

- Education toward such a degree will be prorated on the basis of the proportion of the requirements actually completed.

Note: Educational substitutions will only be permitted for a maximum of two years of the required experience.

**Comprehensive Benefits**

When you embark on a career with the Commonwealth, you are offered an outstanding suite of employee benefits that add to the overall value of your compensation package. We take pride in providing a work experience that supports you, your loved ones, and your future.

Want the specifics? Explore our Employee Benefits and Rewards!

**An Equal Opportunity / Affirmative Action Employer. Females, minorities, veterans, and persons with disabilities are strongly encouraged to apply.**

The Commonwealth is an Equal Opportunity Employer and does not discriminate on the basis of race, religion, color, sex, gender identity or expression, sexual orientation, age, disability, national origin, veteran status, or any other basis covered by appropriate law. Research suggests that qualified women, Black, Indigenous, and Persons of Color (BIPOC) may self-select out of opportunities if they don't meet 100% of the job requirements. We encourage individuals who believe they have the skills necessary to thrive to apply for this role.

Official Title: Auditor III

Primary Location

: United States-Massachusetts-Boston-1 South Station

Job

: Accounting and Finance

Agency

: Department of Public Utilities

Schedule

: Full-time

Shift

: Day

Job Posting

: Apr 9, 2026, 12:16:13 PM

Number of Openings

: 1

Salary

: 72,172.36 - 104,315.38 Yearly

If you have Diversity, Affirmative Action or Equal Employment Opportunity questions or need a Reasonable Accommodation, please contact Diversity Officer / ADA Coordinator: Melixza Esenyie/EEADiversity@mass.gov - 8572746194

Bargaining Unit: 06-NAGE - Professional Admin.

Confidential: No

Potentially Eligible for a Hybrid Work Schedule: Yes

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Auditor III

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