REVENUE EXAMINER 3

2B33

PAY RANGE: N22

REVENUE EXAMINER 3

GENERAL DEFINITION

This is auditing work supervising a group of revenue examiners in the examination of accounting and other business records for the purpose of determining tax liabilities. Contacts with taxpayers and their representatives and supervision of a group of revenue examiners are of major significance to the work.

Work is performed under the general supervision of a technical superior. Assignments require the use of analytical thinking and are carried out in accordance with accepted auditing standards and applicable departmental regulations. The employees in this class participate in supervising the city's tax auditing program.

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

Reviews the work of a group of revenue examiners in the audit of accounting and related fiscal records of business firms and individuals to determine their liability for business and earnings taxes payable to the municipal government and to the school district.

Provides necessary background information and interpretations of tax ordinances and departmental policies pertaining to particular assignments prior to audit; reviews work in progress and upon completion for accuracy, completeness, and adherence to policies and procedures; reviews tax determinations made by revenue examiners.

Confers with taxpayers or their accounting or legal representatives to discuss audit findings and to resolve questions relative to determining tax liabilities, possible refunds, and payment of bills for taxes owed to the city or school district; explains interpretations of tax ordinances as well as applications of regulations and policies; advises taxpayers of their right to appeal decisions to the Tax Review Board for adjudication.

Implements training programs in accordance with established policies and procedures; makes assignments to trainees and monitors their performance and progress; explains and interprets new tax ordinances and policy changes to revenue examiner staff; meets with staff to discuss complex cases and their effect on auditing work.

Maintains daily listings of revenue examiners' workload and availability for new assignments; supervises the quality review of audit reports for completeness and accuracy and adherence to standards; supervises the screening of requests for refunds and bankruptcy claims.

Prepares periodic reports of unit progress; receives and drafts replies to correspondence from taxpayers and their representatives.

Performs related work as required.

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES

KNOWLEDGE OF:

· standard auditing procedures and their application to the analysis of accounts for tax enforcement purposes

· tax laws and their application in determining tax liability

· the accounting systems used by business organizations

· accounting principles and practices

ABILITY TO:

· supervise the work of a group of revenue examiners engaged in the review of financial records for taxation purposes

· apply governing laws and regulations in the resolution of problems arising from the analyses of complex business and financial transactions and statements

· establish and maintain effective working relationships with associates and the public

MINIMUM ACCEPTABLE TRAINING AND EXPERIENCE (The following statement represents the minimum training and experience standards which will be used to admit or reject applicants for tests. Applications submitted by candidates for this class will be reviewed based on training and experience requirements as approved on 5/18.)

OPTION 1:

EDUCATION:

Completion of a bachelor's degree program at an accredited college or university, with major course work in accounting.

AND

LICENSE:

Valid license as a Certified Public Accountant by any state at the time of application and by the Commonwealth of Pennsylvania within six months of appointment.

AND

EXPERIENCE

Three years of post-Bachelor’s degree auditing or accounting experience which has involved:

· the auditing of accounting and other business records to compute tax liabilities, or

· the review and analysis of records of expenditures and income for taxation purposes, or

· review and analysis of records of expenditures and income or other financial statements and records

OPTION 2:

EDUCATION:

Completion of a bachelor's degree program at an accredited college or university, with major course work in accounting.

AND

EXPERIENCE

Five years of post-Bachelor’s degree auditing or accounting experience which has involved:

· the auditing of accounting and other business records to compute tax liabilities, or

· the review and analysis of records of expenditures and income for taxation purposes, or

· review and analysis of records of expenditures and income or other financial statements and records

NOTE: Completion of a Master’s degree in Taxation or in Business Administration with major coursework in Accounting from an accredited college or university may substitute for the CPA certification requirement for Option 1 or two years of the required experience for Option 2.

Any equivalent combination of education and experience determined to be acceptable by the Office of Human Resources that has included a bachelor’s degree with major coursework in accounting.

PHYSICAL AND MEDICAL REQUIREMENTS

Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.

LICENSES, CERTIFICATIONS, REGISTRATIONS

OPTION 1: Valid licensure as a Certified Public Accountant by the Commonwealth of Pennsylvania within six months of appointment and during tenure of employment as a Revenue Examiner 3.

Class Established: 1/53

Spec. Revised:

CSC – 6/12

Ad. Board – 7/12

Spec. Revision:

CSC – 3/15

Ad. Board – 4/15

Spec. Revision:

CSC – 4/18

Ad. Board – 5/18