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Job Description

Detailed information on the job is provided below.

The job description does not necessarily include all the duties which may be required of individual employees in the classification. Job descriptions may be revised as needed.

Revenue Auditor
CO0118
10/3/2013
Exempt
A07
The fundamental reason this classification exists is to examine accounting books and records of business firms to determine compliance with revenue laws and ordinances. The Auditor performs professional audits of accounting books and records of business firms to enforce compliance with revenue laws and rules, and determines tax liability resulting from the audits. Major work responsibilities include the following: preparing for and conducting audits of business firms with operations in the City/County of Montgomery, communicating findings and recommendations to supervisors and taxpayers/representatives, initiating actions against delinquent taxpayers, and performing various administrative duties. The work of the Auditor requires considerable tact in meeting the public and involves the interpretation of laws and regulations relating to the administration and enforcement of tax provisions. They must exercise independent judgment and initiative in conducting field audits of various industries. They interact with the public, attorneys, accountants, and other professionals, as well as, fellow auditors, revenue staff, and management. Work methods are established in accordance with tax laws and division requirements. Employees must exercise considerable independent judgment and initiative in conducting field audits ranging in complexity. Auditors employed by the Montgomery County Commission predominantly conduct audits for all county taxes levied or authorized by Montgomery County. Auditors employed by the City of Montgomery audit for city sales and business taxes and city business licenses. At times, auditors may participate in coordinated or joint audits with auditors working with other taxing jurisdictions.
ESSENTIAL FUNCTIONS:The following list was developed through a job analysis; however, it is not exhaustive and other duties may be required and assigned. A person with a disability which is covered by the ADA must be able to perform the essential functions of the job unaided or with the assistance of a reasonable accommodation. The list of essential functions is to be used as a starting point to determine essential functions for a specific position at a specific location at a specific time. The ADA was intended to be applied on a case-by-case basis with the understanding that one position may differ from another similar position. The performance of "non-essential functions" is not optional for employees not covered under the ADA.

ESSENTIAL FUNCTION: Prepares for audits of business firms with operations in the City/County of Montgomery using internal documentation and meetings with the business firm in order to determine the scope of the audit and identify obvious areas of concern.

Begins an audit file for the business' audit to document all actions taken during the audit, the results of the audit, etc.
Locates taxpayers using computers, internet resources, reference materials, tax records, information obtained via information sharing agreements with other taxing jurisdictions and other legal resources or services.
Searches various city, county, and state records to determine ownership and location of businesses.
Reviews documentation maintained within the department to recover historical information about the business.
Sends audit notices to taxpayer which may include cover letter, Tax Payer Bill of Rights, questionnaire, etc.
Conducts entrance interviews to acquire an understanding of the business' activities, accounting systems, reports, documents, and tax reporting procedures, to explain the audit process to the taxpayer, and to explain what information will be needed for the examination.
Works to gain taxpayer's cooperation in the audit.
Determines the scope of audit field work, examination procedures and professional investigative and auditing techniques to verify and interpret source documents.

ESSENTIAL FUNCTION: Conducts audits of businesses conducting operations in the City/County of Montgomery that range in diversity and complexity related to accounting systems and type of industry in order to determine taxable items and the tax payers' liabilities.

Periodically coordinates joint audits with other jurisdictions (city, county, state) from initial interview through examination to exit interview.
Examines taxpayers' pertinent financial records such as tax returns, journals, invoices, bank statements, accountant's work papers, depreciation schedules, etc. to collect, manage, prioritize, and compile information needed to determine total gross and taxable income, including identifying unreported income.
Examines tax payment records for missing returns and discrepancies.
Conducts inventories of merchandise/property in order to ensure that inventory and property match what has been reported and/or what has been documented in the taxpayer's records.
Compares source documents to business records to ensure that information is accurate.
Traces taxpayer transactions through the accounting cycle in order to detect non-compliance and inconsistencies.
Determines taxable revenues and tax liabilities using tax audit software and/or spreadsheets.
Computes amount of tax, interest, and penalties.
Determines whether the correct tax and/or license fees have been paid.
Researches and determines applicable statutory and case law and code and tax rules relevant to taxpayers' business activities and tax issues.
Determines and prepares appropriate worksheets and schedules for recording financial data gathered.
Communicates with the business representative(s) throughout the audit process to inform them of audit findings, resolve any questionable matters, and discuss any issues contested by the taxpayer or their legal representative(s).

ESSENTIAL FUNCTION: Communicates findings and recommendations to supervisors and taxpayers/representatives using reports, correspondence, and conferences in order to thoroughly document, convey, and substantiate audit findings.

Interprets or explains tax laws, regulations, ordinances, procedures, etc. to taxpayers,
staff, and the public.
Prepares documentation which identifies the audit's scope, describes the nature of any
reporting errors or other audit findings, explains the audit adjustments and all other pertinent facts, cites legal authority upon which the audit adjustments and resulting assessments are based, and provides reporting instructions to the taxpayer for the preparation of future tax returns.
Refers to applicable laws, rules, and regulations containing scope in report narrative and summary of conclusions.
Cross-references material contained in work papers to support documentation.
Confers with taxpayers and/or their representatives during an exit interview to discuss findings and to resolve questions relating to determining tax liabilities and/or possible refunds.
Shares tips and ideas with taxpayer to help taxpayer avoid future liabilities, maintain proper documentation, etc.
Writes letters to the taxpayer to discuss the findings of the audit and to confirm verbal agreements and conversations.
Explains refund amount and how it was calculated.
Explains appeal rights to the taxpayer/representative.
Explains payment options and/or negotiates payment of liabilities and/or penalties.
Reports results of audits to supervisor.
Reports discrepancies found, that are not related to tax assessment, to other divisions within the tax jurisdiction so that other auditors/officials can follow-up on these discrepancies.

ESSENTIAL FUNCTION: Initiates actions against delinquent taxpayers in order to ensure that taxes, interest, and penalties are assessed and that proper legal action is taken.

Monitors the response of the taxpayer to the liability to ensure payments are made per deadlines.
Prepares delinquent tax assessments as a result of delinquencies found during audits.
Recovers taxes and applicable penalty/interest charges based on audit findings.
Researches new or additional information submitted by the taxpayer to determine the effect on the determined liability.
Works with own jurisdiction's legal representatives by initiating legal action, providing evidence, testimony, etc. for taxpayers who are noncompliant with assessments.
Organizes case files and records for hearings and/or court proceedings.
Represents the own jurisdiction in legal tax matters by attending tax hearings and/or giving testimony regarding work performed and the basis of assessments.
Utilizes criminal and civil legal procedures to encourage and/or compel taxpayers to comply with reporting requirements.
Makes decisions regarding non-compliant taxpayers and initiates applicable legal action.

ESSENTIAL FUNCTION: Performs administrative duties to include processing refund requests, conducting mail audits, providing information to the public, and attending tax hearings in order to ensure that audit related work tasks are performed.

Assists taxpayers in filing their tax returns.
Responds to phone, correspondence, or personal contact inquiry from the public concerning tax compliance, registration, calculation, and/or reporting procedures, as well as due dates, complaints, and other related information.
Assists in training staff members in various tasks.
Reads and researches changing tax laws and case law in order to stay informed regarding changes in laws and ordinances.
Assists in coordinating and/or reviewing audits conducted by third party or external auditors.
Assists in coordinating various efforts with Alabama Department of Revenue and/or other tax jurisdictions.
Works on special projects, prepares ad hoc or special reports, etc. at the direction of supervisor.
Provides input to the development or revision of audit procedures, audit programs, policies, collection procedures, etc. at the direction of the supervisor.
Processes audit findings obtained in other jurisdictions and/or by contracted auditors in order to ensure own jurisdictions liabilities are paid by taxpayer. (direct bill)
Performs duties related to separation of duties such as deposits and cash vault in order to ensure checks and balances for office work are maintained.
Assists other employees on staff during peak or critical tax and/or business license processing in order to help jurisdiction meet deadlines.
Knowledge of state tax laws (Code 40) and tax court cases to include how these laws apply to various types of industries audited by the jurisdiction as needed to relate and apply state tax laws to audits.

Knowledge of local tax ordinances to include how these laws apply to various types of industries audited by the jurisdiction as needed to relate and apply to audits.

Knowledge of the jurisdiction's Taxpayer's Bill of Rights as needed to ensure that taxpayer's rights are protected and considered during the audit and collection process.

Knowledge of generally accepted accounting principles (GAAP) to include tax accounting and basic bookkeeping as needed to conduct audits and communicate with taxpayers, attorneys, CPAs, accountants, etc.

Knowledge of generally accepted auditing standards (GAAS) as needed to conduct audits.

Knowledge of departmental policies and procedures as needed to accomplish work tasks and conduct audits.

Knowledge of financial statements such as balance sheets, income statements, invoices, receipts, check stubs, deposit slips, depreciation schedules and profit and loss statements as needed to review financial records during audits.

Ability to understand the accounting systems, some of which may be complex, used by various business organizations which may include computerized systems, ledger systems, or unorganized systems as needed to gain insight into the financial operations of the business so that a thorough audit can be conducted.

Ability to read and comprehend tax codes and laws as needed to apply the tax codes and laws to specific audits, ensure that the codes and laws are applied correctly and stay informed of changes in the tax laws.

Ability to analyze and interpret numerical information such as income statements, balance sheets, and other financial records as needed to conduct audits.

Ability to trace and identify transactions in financial records as needed to find errors or discrepancies.

Ability to communicate ideas in writing to include organizing thoughts in a logical manner, clarity, conciseness, adapting style to the reader, and using proper spelling, punctuation, and grammar as needed to compose narrative summaries, reports, and correspondence.

Ability to communicate one-on-one to include relating to people of different backgrounds and listening as needed to provide information to and coordinate audits with taxpayers, and their representatives and to educate taxpayers.

Ability to maintain documentation and records of audit activities as needed to report audit status and ensure that audit information is accurate and accessible.

Ability to use computer spreadsheets such as Excel and specialized audit software such as TaxMaster as needed to set up worksheets and schedules for audits.

Ability to use word processing software such as Word as needed to document findings and compose correspondence.

Ability to utilize the Internet for researching taxpayer and business information and locations and for researching revenue and tax issues.

Ability to establish and maintain effective working relationships with taxpayers as needed to complete audits while maintaining professionalism.

Ability to maintain composure in hostile environments and/or adversarial situations as needed to project a professional image of the department during audits.

Ability to add, subtract, multiply, and divide to include totaling amounts, subtracting expenditures, and calculating percentages as needed to conduct audits.

Ability to plan and organize an audit to include determining the scope of the audit, determining the tests to be performed, and determining a time line for the audit as needed to ensure the timely and accurate completion of an audit.

Ability to apply various sampling, mark-up and other testing methods and procedures in conducting audits, reviews, or analyses.

Ability to solve problems to include identifying possible solutions, analyzing strengths and weaknesses of possible solutions, evaluating the impact of the solutions, and making concrete recommendations and suggestions as needed to resolve conflict, conduct audits, and handle multiple complex issues.

Ability to apply accounting principles to the review of financial records of business as needed to conduct audits.

Ability to understand the standard operations and functions of a variety of businesses as needed to gain the insight needed to conduct a thorough and accurate audit of the business' financial records.

Ability to maintain the confidentiality of information obtained in audits.
Bachelor's degree in accounting, business administration, public administration, or a closely related field with 33 semester or 45 quarter hours of accounting course work including introductory accounting courses and one year of experience auditing business financial records or two years of accounting experience; or an equivalent combination of education and experience. Qualifying experience can substitute for the accounting coursework but not for the bachelor's degree.
After employment, auditors are required to receive the training necessary to earn the professional designation of Certified Revenue Examiner (CRE) and must maintain this certification through annual training. Must have and maintain a valid driver's license and an insurable driving record in order to drive City and/or County vehicles.

WORKING CONDITIONS: Duties require travel within the City and/or County and periodic trips outside of the City/County and State of Alabama. At times, work in difficult environments and/or adversarial situations. Field audits may be conducted in a wide variety of work environments ranging from a standard work office to outdoor work sites.
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