CLASS CODE: 1510
PAY GRADE: 423

CLASS TITLE:TAX AUDITOR IV - SES

ALLOCATION FACTOR(S)

This is work conducting audits of complex and specialized multi-state and/or multinational corporations to determine compliance with the various tax laws, or conducting independent audits of complex and specialized in-state, multi-state and/or multi-national corporations to determine compliance with Florida Statutes in the areas of tangible personal property for ad valorem tax purposes or import/export businesses.

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.)

  • Acts as team leader in conducting audits.
  • Reviews appropriate tax returns, books, records, and other documents to resolve complex issues related to corporate income, sales and use, and other taxing statutes administered by the Department of Revenue.
  • Performs audits of highly complex multi-state, and multi-national conglomerates, corporations, or other business entities to determine tax compliance.
  • Provides supervision to lower level auditors as required on the more complex audits involving a team approach.
  • Trains auditors and support staff.
  • Analyzes and applies an apportionment factor of sales, payroll, and property to corporate profits or losses to determine the amount attributable to Florida for multi-state operating corporations.
  • Prepares or is responsible for submission of a comprehensive technical audit report including the basis for the tax liabilities and other pertinent and supportive data.
  • Assists management of business entities in the proper administration of the Florida Statutes relating to Ad Valorem taxes by examining and analyzing accounting systems which are unique or peculiar to certain industries.
  • Assists management with policy and procedure development, administrative rule development, and audit systems to improve efficiency of work and taxpayer compliance.
  • Identifies and scrutinizes transactions between affiliated and controlled groups of taxpayers to ascertain whether the common control has been used to reduce, avoid, or escape paying tangible personal property tax or corporate income, sales and use, or any other taxes administered by the department.
  • Prepares and submits a comprehensive report which discloses
  • the scope, issues, and results of the audit.
  • Conducts excise tax audits, advanced disposal fee audits, surcharge audits, special license audits, regulatory compliance audits of trade practices, internal audits, business fraud audits, consolidated audits, importer audits, and exporter audits.
  • Conducts audit features of major suspected fraud cases of in-state and out-of-state business entities and develops cases from the standpoint of generally accepted accounting principles.
  • 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 tax 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.
  • Ability to examine and analyze accounting systems.
  • Ability to conduct research and prepare comprehensive reports.

MINIMUM QUALIFICATIONS

EFFECTIVE:

7/1/2001

HISTORY:

06/15/1995

01/01/1984