City of Chandler Salary Plan - 2012-13
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OT Status Legend:
Non-Exempt = Hourly Position
Exempt = Salaried Position
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Excellence is the responsibility of everyone at the City of Chandler. We lead by
our core values in constant pursuit of excellence:
*Commitment – Dedicate oneself to consistent and excellent public service
*Innovation – Implement unique, creative and cost-effective solutions
*Communication – Communicate in a positive, honest and productive manner
*Integrity - Adherence to high ethical standards
*Diversity – Promote inclusiveness
and impartiality throughout the organization
*Personal Responsibility – Take initiative to achieve excellence and
accept accountability
*Respect – Demonstrate a high regard
for others
*Teamwork – Promote cooperative efforts, open communication and trust
All City employees are expected to conduct themselves in a way consistent with the
above values.
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| Job Description |
TAX AUDITOR
Pay Grade: 22 FLSA Status: Exempt
Job Group: Professional (P) Class Code: T002
Effective Date: 7/01 Revision Date: 8/03, 7/05, 12/07
Classification Summary
The primary function of an employee in this class is to perform a variety of entry-level professional sales and use tax auditing work to determine compliance with established policies, procedures, ordinances, tax laws and tax regulations. This position may also be assigned responsibilities for small to medium-sized audits, and will be given progressively increased responsibility as they demonstrate the skills and attributes needed to complete more complex assignments.
Essential Functions:
Essential Functions are not intended to be an exhaustive list of all responsibilities, duties and skills. They are intended to be accurate summaries of what the job classification involves and what is required to perform it. Employees are responsible for all other duties as assigned.
Under the direction of a more senior Auditor plans and performs privilege (sales) and use tax audits of small to medium sized accounts to determine the tax liability of private business enterprises required to report their sales and use tax activity in accordance with the City Tax Code.
Assists on larger City and multijurisdictional tax audits under the working supervision of a Senior Tax Auditor, examining financial records and preparing audit work papers and written reports as assigned;
Develops an extensive knowledge of the City’s tax code, the Model City Tax Code, and independent study that utilizes all available resources including auditor forum training, legislative updates, industry publications, texts, etc.;
Interprets and applies complex tax codes, laws, regulations, legal precedents, and established Department policies and procedures;
Exercises initiative and impartial auditor judgment to develop and adapt audit plans; examines, analyzes, and evaluates the financial records of businesses to determine compliance with City tax code provisions;
Utilizes investigative research and/or reconstructive auditing techniques and accounting procedures to identify potential tax liabilities, determine amount due;
Issues audit assessments and prepares audit work papers and written reports clearly and concisely to enumerate, support, and explain determinations of additional tax liability;
Explains audit findings, applicable City tax codes, audit work paper structure, and proper reporting to taxpayers and their representatives in a manner that is readily understood;
Prepares clearly stated written arguments based on accurate tax code analysis in response to taxpayers and/or the Municipal Tax Hearing Officer regarding dispute audit issues;
Attends tax audit hearings and may be call to testify on audit findings;
Prepares reports and audit files for audits to be performed by other jurisdictions. Reviews the resulting work papers and reports with the lead project Auditor to ensure the findings are proper and complete;
Educates taxpayers and their representatives in the proper computation and reporting of taxes due by explaining in clear language the provisions of the City tax code;
Reviews and recommends approval or denial of refund claims and waiver requests in accordance with the City Tax Code and departmental policies;
Reviews amended tax returns for compliance with the City Tax Code; evaluates returns identified as questionable by staff members to determine potential for future audit;
Identifies potential tax liabilities, determines amounts due, and recommends estimated tax assessments based on thorough research and analysis of financial data held by various sources such as the City general ledger, building permits, utility billing system records, County Recorder and County Assessor databases, etc.;
Prepares tax liens, lien releases, and bankruptcy proofs of claim as necessary;
Tracks payment plans of assigned auditees and takes steps to ensure full payment of liabilities owed the City;
May be requested to prepare ad hoc audit and management reports from internal and/or external taxpayer data;
Continually works towards and makes recommendations to improve the audit process;
Consistently represents the City in the highest professional and ethical manner;
Performs all work duties and activities in accordance with City policies and procedures;
Works in a safe manner and reports unsafe activity and conditions. Follows City-wide safety policy and practices and adheres to responsibilities concerning safety prevention, reporting and monitoring as outlined in the City’s Safety Handbook.
Supervision Received:
The work is performed under the supervision of the Tax Audit Supervisor with some direction given by the Senior Tax Auditors.
Supervision Exercised:
None
Knowledge, Skills and Abilities:
Knowledge of:
Generally Accepted Accounting Principles (GAAP), and Generally Accepted Auditing Standards (GAAS);
Business practices relating to the keeping of accounts and other financial records;
Statistical analysis techniques (judgmental and statistical sampling methods);
Customer service principles and procedures;
Operation of standard office equipment and a personal computer using job-related software applications.
Ability to:
Understand, interpret, and explain in plain language complex legal requirements, rules, regulations, sales and use tax law, case law, license administration and department policies and procedures;
Rapidly assimilate diverse accounting systems and tax reporting processes used by taxpayers under audit and determine appropriate testing methods;
Ascertain facts by analyzing accounting records, books, reports, and through personal contact and observation;
Prepare concise and comprehensive reports of financial examinations;
Select and evaluate sample information, analyze findings, and make inferences applicable to the population under scrutiny;
Use investigative auditing techniques and reconstructive accounting skills when records are insufficient, incomplete, or unavailable;
Work independently to complete work on schedule and according to quality control standards;
Comprehend and follow oral and written instructions;
Operate standard office equipment including a personal computer using program applications appropriate to assigned duties;
Establish and maintain effective working relationships with fellow employees and the public;
Provide quality services in a cost-effective manner and recommend improved methods of performing the work.
Minimum Qualifications:
Bachelor’s Degree in Accounting or a closely related field; and
Some experience in a privilege (sales) and use tax audit environment; and
Valid Arizona Driver’s License; or
Any equivalent combination of experience and training which provides the knowledge and abilities necessary to perform the work.
Work Environment:
The primary duties of this class are performed in an office environment, however frequent field inspections are required that may include exposure to adverse weather conditions. This position responds to and resolves difficult or sensitive customer inquiries or problems, including dealing with hostility, in a fair, tactful, and professional manner.
Essential Physical Abilities:
Sufficient clarity of speech and hearing or other communication capabilities, with or without reasonable accommodation, which permits the employee to discern verbal instructions and communicate effectively on the telephone and in person;
Sufficient vision or other powers of observation, with or without reasonable accommodation, which permits the employee to comprehend written work instructions and review, evaluate, and prepare a variety of written/typed documents and text materials;
Sufficient manual dexterity, with or without reasonable accommodation, which permits the employee to operate a motor vehicle and operate standard office equipment, including a personal computer, and make adjustments to equipment;
Sufficient personal mobility, flexibility, and physical reflexes, with or without reasonable accommodation, which permits the employee to lift up to 20 pounds, to sit and work at a keyboard for an extended period of time, and work in an office environment.
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