TAX AUDIT SUPERVISOR 23234

08/16/91 B

This is the third and supervisory class in the State Tax Auditor series of classes responsible for auditing taxpayers' records to assure conformity to state laws and regulations. Positions in this class are responsible for supervising the audit program of the assigned office, which involves audits and examinations for all tax laws under the purview of the department. Positions in the Department of Motor Vehicles are responsible for supervising an audit section in the Fuels Tax Division. This class is distinguished from the State Tax District Administrator class by responsibility for supervising the audit program as opposed to directing the audit, collections, and administrative programs of the assigned geographical area. This class is distinguished from the State Tax Auditor Senior class by responsibility for supervision as opposed to team leadership or lead worker duties.

Complexity of Work: Performs work of unusual difficulty in planning, coordinating, and supervising the work of auditors engaged in field audits and examinations for purposes of ensuring uniform adherence to all tax laws under the purview of the Department of Taxation or the Department of Motor Vehicles (DMV). Assists divisional management in the development of policies and procedures and the department's integrated audit plan; develops operating procedures for the district or division audit program; recommends and implements statewide policy and procedural changes and new audit programs; and monitors program progress to ensure that goals are met. Provides technical supervision and guidance in interpreting and applying tax laws administered by the department, accounting and examining principles and techniques, and precedent-setting court decisions. Reviews and evaluates technical audit reports for conformity to procedures and regulations. Plans for and oversees training of employees. Justifies budgetary requirements and monitors budgetary expenditures. Approves purchases of office supplies in the absence of the District Administrator.

Supervision Given: Supervises teams of auditors engaged in field audits and examinations.

Supervision Received: Receives general direction from a State Tax District Administrator or the DMV Fuels Tax Division Assistant Manager, who establishes program goals and allows the Audit Supervisor to manage independently the program to accomplish goals. Advice or guidance is provided concerning general management, administration, and situations that could lead to court action.

Scope: Supervises the audit program for an assigned area of the state, which involves audits for all tax laws under the purview of the Department of Taxation; or for tax laws governing motor and special fuels, motor vehicle rentals, and the International Registration Plan, which are administered statewide by the Department of Motor Vehicles.

Impact of Actions: Decisions and actions have a direct impact on the efficiency and effectiveness of the assigned office's audit program, and on the agency's public image. The work affects the revenues collected through the audit programs and the tax liabilities of individuals and corporations.

Personal Contacts: Frequent internal and external contacts with departmental personnel, other state and federal agencies, accountants, tax practitioners, attorneys, and the public to resolve auditing matters and provide guidance on tax laws.

Knowledge: Comprehensive knowledge of accounting and audit principles and practices. Considerable knowledge of federal and state tax laws, rules, and regulations. Working knowledge of supervisory principles and practices.

Skills: None identified for this class.

Abilities: Demonstrated ability to plan and coordinate audit activities; to interpret, explain, and apply complex laws and regulations; to advise, direct, and train individuals in their work; and to communicate effectively, orally and in writing.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from an accredited college or university, with major course work in business administration, accounting, finance, or a related field.

Level and Type of Experience: Professional auditing or accounting experience and experience working with tax laws.

An equivalent combination of training and experience indicating possession of the preceding knowledge and abilities may substitute for this education and experience.

This class, formerly titled State Tax Audit Supervisor, was revised as a result of the Classification Review/Specification Update Program, effective August 1991.