CLASS CODE: 1509
PAY GRADE: 022

CLASS TITLE:TAX AUDITOR III

ALLOCATION FACTOR(S)

This is work performing audits of large multi-state and multi-national corporations for compliance with the various tax laws.

EXAMPLES OF WORK PERFORMED:

(Note: The examples of work as listed in this class specification are not necessarily descriptive of any one position in the class. The omission of specific statements does not preclude management from assigning specific duties not listed herein if such duties are a logical assignment to the position. Examples of work performed are not to be used for allocation purposes.)

  • Consults with or assists clients in the proper means of determining tax liability.
  • Audits all books of original and closing entry for multi-state and multi-national corporations and other business entities which may lead to an indication of error in interpretation or application of the law.
  • Reviews federal income tax returns to detect unreported income, false allocation of receipts and expenses, fictitious or improper deductions, fraudulent claims, and other reporting discrepancies.
  • Assists a higher level auditor with out-of-state consolidated audits export audits, in-state consolidated audits, and importer audits.
  • Applies the apportionment factor of sales, payroll, and property within the state to determine that portion of profit which is applicable and taxable under the Florida corporation income tax law.
  • Audits records of licensed and bonded gasoline distributors to include purchases, sales, accounts receivable, accounts payable, and inventory journals to determine compliance with motor fuel tax laws relating to gasoline.
  • Trains auditors and support staff.
  • Audits the records of licensed user-dealers to determine proper application of tax as it relates to special fuels.
  • Prepares and submits comprehensive technical audit reports including the basis for tax liabilities and other pertinent data.
  • Presents and explains assessments to corporate officials and/or their representatives.
  • Conducts excise tax audits, advanced disposal fee audits, surcharge audits, special license audits, regulatory compliance audits of trade practices, internal audits, and business fraud audits.
  • Performs related work as required.

KNOWLEDGE, SKILLS AND ABILITIES:

(Note: The knowledge, skills and abilities (KSA's) identified in this class specification represent those needed to perform the duties of this class. Additional knowledge, skills and abilities may be applicable for individual positions in the employing agency.)

  • Knowledge of accounting or auditing methods, principles and procedures.
  • Knowledge of the methods used in verifying and analyzing data.
  • Knowledge of basic mathematics.
  • Ability to extract and disseminate information.
  • Ability to analyze, evaluate and interpret financial data.
  • Ability to examine and audit financial records.
  • Ability to prepare financial audit reports.
  • Ability to communicate effectively.
  • Ability to understand and apply laws, rules, regulations, policies and procedures.
  • Ability to establish and maintain effective working relationships with others.
  • Ability to plan, organize and coordinate work assignments.
  • Ability to present information in an organized manner.
  • Ability to provide technical assistance and advice to taxpayers.

MINIMUM QUALIFICATIONS

  • A bachelor's degree from an accredited college or university with a major course of study in accounting or an area of business which includes five courses in accounting and two years of professional auditing or accounting experience; or
  • A master's degree from an accredited college or university in accounting or business administration or possession of a Certified Public Accountant (C.P.A.) certificate and one year of experience as described above.
  • Professional or nonprofessional experience as described above
  • can substitute on a year-for-year basis for the required college education.

EFFECTIVE:

6/15/1995

HISTORY:

01/01/1984