CS-214
REV 5/2015 / 1. Position Code

State of Michigan

Civil Service Commission
Capitol Commons Center, P.O. Box 30002
Lansing, MI 48909
Federal privacy laws and/or state confidentiality requirements protect a portion of this information. /

POSITION DESCRIPTION

This form is to be completed by the person that occupies the position being described and reviewed by the supervisor and appointing authority to ensure its accuracy. It is important that each of the parties sign and date the form. If the position is vacant, the supervisor and appointing authority should complete the form.
This form will serve as the official classification document of record for this position. Please take the time to complete this form as accurately as you can since the information in this form is used to determine the proper classification of the position. THE SUPERVISOR AND/OR APPOINTING AUTHORITY SHOULD COMPLETE THIS PAGE.
2. Employee’s Name (Last, First, M.I.) / 8. Department/Agency
TED/TIA
3. Employee Identification Number / 9. Bureau (Institution, Board, or Commission)
Unemployment Insurance Agency
4. Civil Service Classification of Position
Account Examiner 8-E10 / 10. Division
Trust Fund
5. Working Title of Position (What the agency titles the position)
Tax Collector / 11. Section
6. Name and Classification of Direct Supervisor
Paula Glomboski, Account Examiner Supervisor 12 / 12. Unit
Collections
7. Name and Classification of Next Higher Level Supervisor
Ivan Bayci, Account Examiner Supervisor 13 / 13. Work Location (City and Address)/Hours of Work
3024 W. Grand Blvd., Detroit, MI 482002 8am – 5pm
14. General Summary of Function/Purpose of Position
For unemployment tax purposes, examine and audit the financial and accounting records of employing units(employers) to :
·  Determine any new tax liabilities that may exit
·  Verify the accuracy of previously reported tax liabilities
·  Make special investigations and collect delinquent taxes
·  Promote compliance with state and federal unemployment tax laws
For Civil Service Use Only
15. Please describe your assigned duties, percent of time spent performing each duty, and explain what is done to complete each duty.
List your duties in the order of importance, from most important to least important. The total percentage of all duties performed must equal 100 percent.

Duty 1

General Summary of Duty 1 % of Time 35
Examine and evaluate the accounting, financial, operational, and control records of employers registered with the Unemployment Insurance Agency to collect delinquent unemployment taxes, penalties and interest.
Individual tasks related to the duty.
·  Examine employer’s accounting, financial and operating records and data to determine level of compliance with the Agency’s established policies, procedures, and guidelines relevant to tax liability, penalties and interest
·  Review employer’s records pertaining to receivables, inventory, equipment, building and employees to determine the degree to which they are utilized
·  Locate assets and accounts receivable of delinquent employers.
·  Requests Balance Sheet from delinquent employers to determine their ability to pay the delinquent taxes
·  Contact employer to discuss payment of delinquency or other payment arrangements
·  Issue Notices of Assessments
·  Issue Final Collection Notices, Lien Warning and Demand Letters

Duty 2

General Summary of Duty 2 % of Time 20
Identify irregularities or discrepancies in record keeping, controls, or operations of an employer’s business.
Negotiate payment plan commitments with employers for recovery of delinquent unemployment taxes, penalties and interest.
Individual tasks related to the duty.
·  Take appropriate corrective action such as garnishment, tax lien, or issuance of a warrant to enforce compliance
·  Obtain and review financial documents of employers wishing to enter into payment plans
·  Issue Income Tax Stops with the Michigan Department of Treasury to intercept income tax refunds
·  Review Balance Sheet provided by an employer to determine employer’s ability to pay the delinquent taxes
·  Review employer’s payment history with the Agency to determine employer’s credit worthiness.
·  Prepare and sign Payment Plan Commitments on behalf of Agency and obtain employer’s signature on such plans to secure the debt and extend the statute of limitations for collection of delinquent monies.
·  Verify with the Corporation and Securities Bureau the corporate status of the company
·  Prepare report of findings from the review of financial documents of the employer’s ability to pay delinquent taxes and submit to supervisor for approval

Duty 3

General Summary of Duty 3 % of Time 15
Recommend approval or denial of requests from employers for cancellation of interest/penalties in accordance with the Michigan Employment Security Act and the Agency’s Statement of Policy.
Individual tasks related to the duty.
·  Explain to employers to provide proper justification acceptable under the Agency’s Statement of Policy for requests for cancellation of interest/penalties.
·  Prepare recommendation to Petition Review Committee on whether the employer’s request should be approved.
·  Prepare letter for supervisor’s signature to notify employer of the Petition Review Committee’s decision.
·  Recommend changes in procedures, policies, rules, regulations and forms to improve compliance from employers
·  Maintain records and reports related to accounts reviewed

Duty 4

General Summary of Duty 4 % of Time 10
Prepares reports of findings with supporting documentation and work papers and submit to supervisor for review and approval. Pursue legal action against delinquent employers.
Individual tasks related to the duty.
·  Prepare and mail Civil Suit Letters to delinquent employers
·  Prepare Statement of Account and referral to Legal Department if no response to Civil Suit Letter
·  When judgments are obtained against delinquent employers, enter amount into the Contribution System to extend the statute for collections to 10 years past the judgment date.
·  Follow-up on any payment arrangements negotiated by the Assistant Attorney General as part of the judgment.
·  Request that the Legal Department prepare a Satisfaction of Judgment when the account is paid
·  Identify employers with missing quarterly reports and prepare Willful Neglect Determinations and estimate missing reports
·  Issue Notice to Withhold against an employer’s bank account to secure payment of delinquent taxes

Duty 5

General Summary of Duty 5 % of Time 15
Answer telephone inquiries and correspondence from delinquent employers and interact with financial institutions relative to levies issued against the employers’ bank account.
Individual tasks related to the duty.
·  Advise employers of missing tax reports.
·  Explain to employers why interest/penalties are assessed.
·  Explain to employers why levies against their bank accounts have been filed
·  Follow-up with financial institutions any levies issued against an employer’s bank account
·  Answer written correspondence from employers regarding tax delinquencies
·  Provide employers with pay-off balances on accounts
·  Conducts telephone interviews relevant to employers’ accounts to validate and authenticate data and information obtained

Duty 6

General Summary of Duty 6 % of Time 5
Attend hearing and formal proceedings and perform other duties as assigned.
Individual tasks related to the duty.
·  Testifies as a witness at hearings and formal proceedings relative to employer’s unemployment account
·  Resolve lien exception reports.
·  Recommend uncollectible accounts for suspense (write-off).
·  Prepare analysis and issue Clearances of Account.
·  Review automated collection reports and pursue collections on delinquent employers
·  Review items in electronic workflow and determine appropriate action to release and archive work items
16. Describe the types of decisions you make independently in your position and tell who and/or what is affected by those decisions. Use additional sheets, if necessary.
Decide amount and frequency of payments when negotiating payment plans. Decide when collection efforts have failed and an employer’s bank account should be levied or the account should be referred to the Legal Department for civil suit.
17. Describe the types of decisions that require your supervisor’s review.
• Clarification of administrative or court decisions.
• Interpretation of law or procedures.
• Payment Plans that exceed 2 year’s limitation
• Subordination of tax lien requests
• Cancellation of interest and/or penalty that exceed $500.00
18. What kind of physical effort do you use in your position? What environmental conditions are you physically exposed to in your position? Indicate the amount of time and intensity of each activity and condition. Refer to instructions on page 2.
This position requires prolonged sitting and using the personal computer (80% sitting, 10% walking, 10% standing). Environmental conditions are mild exposure to dust, odors, fumes, cold and heat. There are no known hazards.
19. List the names and classification titles of classified employees whom you immediately supervise or oversee on a full-time, on-going basis. (If more than 10, list only classification titles and the number of employees in each classification.)
NAME / CLASS TITLE / NAME / CLASS TITLE
20. My responsibility for the above-listed employees includes the following (check as many as apply):
Complete and sign service ratings. Assign work.
Provide formal written counseling. Approve work.
Approve leave requests. Review work.
Approve time and attendance. Provide guidance on work methods.
Orally reprimand. Train employees in the work.
21. I certify that the above answers are my own and are accurate and complete.
Signature Date

NOTE: Make a copy of this form for your records.

TO BE COMPLETED BY DIRECT SUPERVISOR

22. Do you agree with the responses from the employee for Items 1 through 20? If not, which items do you disagree with and why?
Yes
23. What are the essential duties of this position?
The essential duties of this position are to ensure employer compliance with the taxing provisions of the Michigan Employment Security (MES) Act, that monies collected from employers are deposited into the Michigan’s Unemployment Insurance (UI) Trust Fund for the payment of benefits to workers who have lost their jobs through no-fault of their own. This entails examining accounting, financial, control, operating, and other records to determine employer’s level of compliance with the provisions of the MES Act. Review employer’s records, assets, employee records, and inventory to determine degree to which they are utilized. This also includes review of the unemployment insurance tax account to ensure that Form UIA 1028, Employer’s quarterly Wage/Tax Report is filed each quarter in compliance with the MES Act.
24. Indicate specifically how the position’s duties and responsibilities have changed since the position was last reviewed.
Requires more computer skills to compose and generate letters on the PC, access Intranet procedures, retrieve information through FileNET (imaging system) and research information on the Internet. Responsible for answering a large number of calls from the Employer Hotline.
25. What is the function of the work area and how does this position fit into that function?
The function of the area is to provide assistance to Michigan employers in problem resolution related to their unemployment insurance taxes. The staff helps the Agency remain in touch with customer (employer) concerns by gathering data about problems that come to their attention.
26. In your opinion, what are the minimum education and experience qualifications needed to perform the essential functions of this position.
EDUCATION:
Possession of an associate's degree with at least 16 semester (24 term) credits in accounting.
EXPERIENCE:
Account Examiner 8
No specific type or amount is required.
Account Examiner 9
One year of experience involving the examination and evaluation of the accounting, financial, operational, or control records of public agencies, private organizations, or individuals equivalent to an Account Examiner 8; or, one year of experience involving the maintenance of financial control records, reconciliation of accounts, execution of account adjustments, and review and preparation of financial statements equivalent to an Accounting Technician E9.
Account Examiner E10
Two years of experience involving the examination and evaluation of the accounting, financial, operational, or control records of public agencies, private organizations, or individuals equivalent to an Account Examiner, including one year equivalent to an Account Examiner 9.
KNOWLEDGE, SKILLS, AND ABILITIES:
Knowledge of federal and state laws, rules, regulations, policies and procedures relative to unemployment insurance and the collection of delinquent monies.
Ability to exercise independent judgment.
Ability to collect, organize and analyze complex financial records and report findings.
Excellent skills of the automated Tax system and its use.
Thorough knowledge of the state unemployment insurance law and its administrative rules.
Ability to evaluate the work of others and to assist others in solving work related problems.
Ability to communicate effectively, both verbally and in writing and maintain favorable public relations.
Ability to learn the state unemployment insurance laws and administrative rules.
Ability to work under deadlines and under stress.
Ability to handle multi-task and evaluate the work of others.
Ability to assist others in solving work related problems.
Excellent computer skills.
Knowledge of office work and business practices.
Ability to explain to employers and other interested parties determinations, redeterminations, reconsiderations, and appeals through the interpretation and application of the MES Act and established methods and procedures.
CERTIFICATES, LICENSES, REGISTRATIONS:
None
NOTE: Civil Service approval of this position does not constitute agreement with or acceptance of the desirable qualifications for this position.
27. I certify that the information presented in this position description provides a complete and accurate depiction of the duties and responsibilities assigned to this position.
Supervisor’s Signature Date
TO BE FILLED OUT BY APPOINTING AUTHORITY
28. Indicate any exceptions or additions to the statements of the employee(s) or supervisor.
29. I certify that the entries on these pages are accurate and complete.
Appointing Authority’s Signature Date

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