PAY GRADE: 018
CLASS TITLE: TAX AUDITOR I
ALLOCATION FACTOR(S)
This is work performing the less complex audits or assisting a higher-level tax auditor in the more complex audits of corporate income tax, sales and use tax, intangible tax, documentary stamp tax, estate tax, motor fuel and special fuel tax, or alcoholic beverage tax, tobacco tax, or advanced disposal fees.
EXAMPLES OF WORK PERFORMED:
(Note: The examples of work as listed in this class specification are not necessarily descriptive of any one position in the class. The omission of specific statements does not preclude management from assigning specific duties not listed herein if such duties are a logical assignment to the position. Examples of work performed are not to be used for allocation purposes.)
· Consults with or assists taxpayers in the proper means of determining tax liability.
· Assists a higher level tax auditor in the more complex audits of individuals, trusts, fiduciaries, small businesses, and corporations with simple accounting systems to verify the accuracy of returns for corporate income tax, sales and use tax, intangible tax, or motor fuel and special fuel tax.
· Audits advanced disposal fees collected by alcoholic beverage distributors, other tobacco products tax.
· Conducts less complex audits of individuals, trusts, fiduciaries, small businesses, and corporations with simple accounting systems to verify the accuracy of returns for corporate income tax, sales and use tax, intangible tax, or motor fuel and special fuel tax, or other taxes administered by the department.
· Conducts financial audits to determine full disclosure requirements are being met.
· Audits sales documents and related accounting records of retail establishments to verify the accuracy of sales tax returns and determines tax liabilities.
· Audits receipts, invoices, and other records of any motor fuel distributors, carriers, or those who pay motor fuel or special fuel tax to the state.
· Audits alcoholic beverage and tobacco excise tax, and surcharge (paid on the purchase method).
· Examines documents subject to documentary stamp tax regulations to ensure compliance with regulations.
· Conducts examinations of estate tax returns to insure that they have been properly completed, that payments are correct, and makes final disposition of estate tax files.
· Assists a higher level tax auditor or supervisor in the more complex audits of surcharge tax (paid on the sales method).
· Prepares and submits to supervisor technical audit reports including the basis for tax liabilities.
· Provides appropriate comments and recommendations concerning reliability of accounting methods and controls used by the taxpayers.
· Conducts business audits to determine minimum standards are being met.
· Performs related work as required.
KNOWLEDGE, SKILLS AND ABILITIES:
(Note: The knowledge, skills and abilities (KSA's) identified in this class specification represent those needed to perform the duties of this class. Additional knowledge, skills and abilities may be applicable for individual positions in the employing agency.)
· Knowledge of accounting or auditing methods, principles and procedures.
· Knowledge of the methods used in verifying and analyzing data.
· Knowledge of basic mathematics.
· Ability to extract and disseminate tax information.
· Ability to review, analyze, evaluate and interpret financial data.
· Ability to examine and audit financial records.
· Ability to prepare financial audit reports.
· Ability to understand and apply laws, rules, regulations, policies and procedures.
· Ability to establish and maintain effective working relationships with others.
· Ability to communicate effectively.
· Ability to plan, organize and coordinate work assignments.
MINIMUM QUALIFICATIONS
· A bachelor's degree from an accredited college or university with a major course of study in accounting or an area of business which includes five courses in accounting.
· Experience in financial auditing or accounting can substitute on a year-for-year basis for the required college education.
EFFECTIVE:
6/15/1995
01/01/1984