STATE CLASSIFICATION JOB DESCRIPTION
Salary Group B17
Class No. 1075
ACCOUNTS EXAMINER III
Performs moderately complex (journey-level) accounts examination work. Work involves examining and auditing operating reports and financial accounting records; and collecting fees, taxes, or penalties. May train others. Works under general supervision, with limited latitude for the use of initiative and independent judgment.
EXAMPLES OF WORK PERFORMED
Examines records, tax reports, and documentation submitted by taxpayers/employers and their representatives; reviews tax reports for accuracy of computation, tax rate, and tax payment; and prepares corrected tax reports.
Contacts taxpayers/employers to secure operating or tax reports; to collect taxes, fees, or penalties due; and to enforce tax laws.
Contacts taxpayers/employers to obtain information necessary to resolve account problems.
Audits financial records of potential taxpayers/employers to establish tax liability, and reports irregularities detected in the audit process.
Enforces state tax laws using various statutory collection tools such as account freezes, levies, bond forfeitures, filing of liens, and/or suspension of permits to collect delinquent taxes.
Analyzes, edits, and completes source documents in support of the automated system.
Receives incoming calls; answers inquiries from taxpayers/employers and claimants; and provides taxpayers/employers guidance concerning department operations or regulations, legal requirements, and taxpayers’/employers’ rights, privileges, and responsibilities.
Processes, examines, edits, and updates taxpayer/employer accounts.
Locates delinquent taxpayers’/employers’ property or other assets through county property rolls and other sources.
Monitors legislation, hearings, and court cases relating to account examination work.
Verifies and calculates sales tax rates and unemployment compensation tax rates based on set formulas.
Reviews accounting records to verify tax report details and prepares corrected tax reports; reviews employer payroll records to verify questionable wage data for individuals filing unemployment insurance claims; reviews tax reports, field operations reports, and audit reports for legal compliance, accuracy, and completeness; and prepares reports on findings.
Edits and analyzes accounting and information systems.
Conducts regular and special reviews and investigations to ensure legal compliance, establish tax liability, or clarify reports.
Performs collections on insufficient checks and delinquent or problematic tax accounts.
Testifies at formal or informal hearings or before courts of jurisdiction.
Prepares controls on tax collections and related office activities.
May assist in the preparation and verification of legally acceptable affidavits and related documents used in prosecuting violators or collecting delinquent accounts.
May train others.
Performs related work as assigned.
GENERAL QUALIFICATION GUIDELINES
Experience and Education
Experience in accounting and auditing work. Graduation from an accredited four-year college or university with major coursework in accounting or a related field is generally preferred. Experience and education may be substituted for one another.
Knowledge, Skills, and Abilities
Knowledge of state tax laws, rules, and regulations and of accounting and auditing procedures and techniques.
Skill in the use of computers and associated software applications.
Ability to evaluate financial records and statements, to conduct investigations, to prepare concise reports, to communicate effectively, and to train others.
State Auditor’s Office