4220-Tax Auditor-Appraiser

Job description

CITY AND COUNTY OF SAN FRANCISCO

DEPARTMENT OF HUMAN RESOURCES

TITLE: Tax Auditor-Appraiser

JOB CODE: 4220

DEFINITION

Under general supervision, is responsible for inspecting, analyzing and evaluating personal property holdings of business firms for assessment and audit purposes; may audit accounting and related records to verify accuracy of business tax returns(such as payroll expense tax, gross receipts tax, transient occupancy tax, parking tax, etc.) related to municipal and/or State codes.

DISTINGUISHING FEATURES

This is the journey-level classification in the Tax Auditor-Appraiser series. It is distinguished from the 4222 Sr. Tax Auditor-Appraiser class in that incumbents in the latter class examine and analyze more difficult and complex accounting, financial and operational records and documents related to applicable taxes and/or property and fixtures of large commercial and industrial establishments. Although the 4220 Tax Auditor-Appraiser exercises independent judgment in the ap-plication of audit methods and techniques, set procedures and standards are typically followed and work is subject to review by the Principal Auditor.

SUPERVISION EXERCISED

None.

EXAMPLES OF IMPORTANT AND ESSENTIAL DUTIES

According to Civil Service Commission Rule 109, the duties specified below are representative of the range of duties assigned to this job code/class and are not intended to be an inclusive list.

1. Examines and audits accounting records, financial statements and related documents of industrial and commercial business firms in connection with the assessment of business taxes or valuation of business property prescribed by law.

2. Inspects and appraises personal property including merchandise, industrial machinery, office equipment and leasehold improvements, and reconciles financial, records and other related data.

3. Adjusts inventories for purchases, fabrications, processing and sales between last inventory data and the tax assessment date.

4. Reviews and discusses audit findings with property or business owners or their representatives.

5. Assists tax payers filing tax declarations in the Assessor�s office in completing their declarations, and answers questions on personal property tax matters.

6. Examines books, accounts and supporting records relative to the purchase and use tax returns of tax payers and establishes tax liability or refunds.

7. Reviews probate inventories to ascertain the portion of such inventories which are subject to personal property tax.

8. Examines and assesses personal property stored in commercial warehouses; prepares work papers and reports of field auditing activities.

9. Examines and audits accounting records, financial statements and related documents of parking operators, hotel operators, and other businesses in connection with the administration of the applicable municipal and/or State codes.

10. Supports appeals activities, such as conducting research and assembling appeals packages.

KNOWLEDGE, SKILLS, AND ABILITIES

Knowledge of: methods and practices used in auditing accounting and financial records; revenue and taxation codes pertaining to the assessment of relevant business taxes or valuation of business property.

Ability or Skill to: apply accounting and auditing techniques to practical field problems; audit and appraise business property or business taxes; analyze financial and accounting data and draw logical conclusions there from; maintain cooperative and effective relationships with the general public; prepare accurate and concise work papers and reports on auditing activities.

MINIMUM QUALIFICATIONS

These minimum qualifications establish the education, training, experience, special skills and/or license(s) which are required for employment in the classification. Please note, additional qualifications (i.e., special conditions) may apply to a particular position and will be stated on the exam/job announcement.

Education:

Requires possession of a baccalaureate degree from an accredited college or university with major coursework in accounting, including at least eighteen (18) semester units or twenty-seven (27) quarter units of accounting and/or auditing courses.

Experience:

One (1) year of verifiable professional level experience as financial auditor or accountant, which must include preparation of financial statements and managerial reports.

License and Certification:

Positions at the Assessor/Recorder�s Office require eligibility for certification from the California State Board of Equalization as an appraiser for property tax purposes. In accordance with the California State Board of Equalization, appointees to this class must possess or obtain permanent certification as an appraiser for property tax purposes within one (1) year of appointment, and must maintain certification as a condition of continued employment.

Substitution:

Additional qualifying experience may be substituted for the required education on a year-for-year basis; however, no substitution is allowed for the eighteen (18) semester units or twenty-seven (27) quarter units of Accounting and/or Auditing courses. One (1) year of experience is equiva-lent to thirty (30) semester units or forty-five (45) quarter units.

Possession of an accountant license from the State of California (Certified Public Accountant or CPA) may be substituted for the one (1) year of the required professional level experience.

SUPPLEMENTAL INFORMATION

PROMOTIVE LINES

To: 4222 Senior Tax Auditor-Appraiser

ORIGINATION DATE:

05/10/62

AMENDED DATE:

8/25/09; 5/31/12; 03/29/17; 11/25/2024

REASON FOR AMENDMENT:

To accurately reflect the current tasks, knowledge, skills & abilities, and minimum qualifications.

BUSINESS UNIT(S):

COMMN

Standard information

Disaster service work

All City and County of San Francisco employees are designated Disaster Service Workers through state and local law (California Government Code Section 3100-3109). Employment with the City requires the affirmation of a loyalty oath to this effect. Employees are required to complete all Disaster Service Worker-related training as assigned, and to return to work as ordered in the event of an emergency.

Historic and future compensation