2B34
PAY RANGE: N24
GENERAL DEFINITION
This is advanced supervisory work directing the work of audit units engaged in the examination of financial, accounting and other business records for the purpose of determining tax liabilities. Work in this class differs from that of the next lower class in that the employee is responsible for the operations of the entire audit program, rather than for a phase of it. A significant aspect of the work is the responsibility for conferring with taxpayers and their representatives to resolve disputes concerning the applicability of tax laws specific to cases. Work is performed under the general direction of the Revenue Compliance Program Director.
ALLOCATING FACTORS (The following conditions must be met in order for a position to be allocated to this class.)
1. The employee in this class must be responsible for the operations of the entire audit program in the Revenue Department.
2. Only one position will be allocated to this class.
TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)
Directs, through subordinate supervisors, the work of a staff of revenue examiners resolving difficult tax problems relating to matters of applicable laws and ordinances and procedural problems; provides technical guidance in interpreting and applying appropriate tax laws, ordinances, etc.; makes determinations on the more complex cases.
Directs the audit programs; establishes audit procedures; plans work schedules; determines new areas to pursue the collection of tax liabilities; ensures that program requirements are met; installs and reviews operational procedures to expedite audits and to secure optimum staff performance and production levels; establish reporting requirements for subordinates; recommends procedural and operational changes for audit program and the department in general.
Confers with taxpayers or their representatives to discuss specific taxation problems and auditing procedures; arranges for special audits and the resolution of discrepancies and deficiencies; represents the department at Tax Review Board hearings; participates in seminars with local tax representatives.
Confers with members of the Law Department regarding the prosecution of tax cases, legal settlements and the issuance of legal opinions on the interpretation and application of tax ordinances.
Prepares reports on production and the progress of the audit programs; outlines problem areas.
Establishes training programs to update the audit staff on new tax ordinances and to ensure consistent application of such.
Interviews and makes determinations concerning staff promotions and hiring; prepares annual performance reports for subordinate supervisors, reviews performance reports for all staff members.
Performs related work as required.
REQUIRED KNOWLEDGE, SKILLS AND ABILITIES
KNOWLEDGE OF:
• the principles and practices of accounting and auditing as they relate to the application of tax and revenue ordinances, laws and regulations
• standard business accounting systems
• the laws and regulations relating to municipal taxation
• supervisory methods and techniques
SKILL IN:
• the application of ordinances, rules, regulations and procedures to taxpayer accounts in order to determine liability and interpret results
ABILITY TO:
• direct a staff of technical personnel engaged in the review of financial records to determine tax liability
• understand, interpret, and explain statutory requirements, rules, regulations and procedures
• present ideas effectively, both orally and in writing
• 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 10/18.)
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
GENERAL EXPERIENCE:
Three years of post-Bachelor’s degree auditing or accounting experience.
AND
SPECIFIC EXPERIENCE:
One year of supervisory level auditing experience which has included the auditing of accounting and other business records to compute tax liabilities or reviewing and analyzing records of expenditures and incomes for taxation purposes.
OR
Two years of experience as a Tax and Revenue Conferee, evaluating disputed and appealed tax and revenue issues.
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
AND
SPECIFIC EXPERIENCE:
One year of supervisory level auditing experience which has included auditing of accounting and other business records to compute tax liabilities or reviewing and analyzing records of expenditures and incomes for taxation purposes.
OR
Two years of experience as a Tax and Revenue Conferee, evaluating disputed and appealed tax and revenue issues.
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 in Option 1 or two years of the required general experience for Option 2.
Any equivalent combination of education and experience which has been determined to be acceptable by the Office of Human Resources which includes the specific experience and possession of 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.
Class Established 4/64
Class Abolished 2/76
Class Re-Established - 3/80
Spec. Revised:
Ad. Board – 12/10
Spec. Revision:
CSC – 6/15
Ad. Board – 6/15
Latest Spec. Revision:
CSC – 9/18
Ad. Board – 10/18
JJ