AUDIT SUPERVISOR

The Department of Taxation is searching to fill the position of Audit Supervisor in Reno. The Audit Supervisor position directly supervises at least four (4) sales and use tax auditors for our Compliance Division, Audit Section. Job responsibilities include reviewing all completed audits for compliance with the appropriate laws, rulings and policies, audit procedures and format; serves as the first level of review in resolving appealed determinations and represent cases before the hearing officer as required; determines audit inventory and selects accounts to be audited; develop and deliver public training workshops; and performance evaluations, work performance standards, training and discipline.

Auditors conduct audits on financial and/or tax accounts, records, activities, operations and/or internal controls of individuals, business organizations, state agencies or other government jurisdictions subject to State taxation or regulation to ensure compliance with State and Federal rules and regulations and legal requirements and/or proper safeguarding of agency funds.

Bachelor's degree from an accredited college or university and three years of professional level auditing or accounting experience involving analyzing financial information and making recommendations based upon that analysis; OR graduation from high school or equivalent education and five years of professional experience as described above; OR one year of experience as an Auditor III in Nevada State service; OR an equivalent combination of education and experience as described above.

Research the past audit history of individuals, organizations or agencies and develop and/or perform audit steps as defined in an approved audit program.

Review financial and/or tax accounts and records, examine narrative and flowchart documentation and interview personnel involved to determine compliance with a specific set of governing laws, rules, regulations, policies, procedures, agreements and contracts; investigate past activities and practices of the individual or organization by examining business records which may have to be obtained from a variety of sources.

Conduct audits in accordance with generally accepted government auditing standards, generally accepted auditing standard, and/or standards for the professional practice of internal auditing as adopted by the work unit.

Document all findings and prepare work papers and reports that summarize audit findings and recommendations regarding adequacy of controls, operational procedures and/or determination of financial adjustments/deficiencies; improve and modify controls and procedures in order to standardize systems and/or practices, to strengthen the integrity of the system and to ensure compliance with applicable regulations and policies.

Conduct entrance and exit interviews with individuals, organization representatives or agency division heads to explain the purpose and scope of the audit, to discuss findings, verify facts and answer questions regarding the audit.

Monitor the progress of implementation and the ongoing adherence to procedures and policies established as a result of audit findings.

Conduct special investigations and specific audits in areas determined to be "at risk" by the supervisor; investigate suspected instances of fraudulent activity conducted by either employees, contractors and/or vendors as necessary.

Prepare reports, conduct research, and develop case files for maintaining evidence in each case; develop final departmental administrative determinations; preserve evidence for future litigation.

May represent evidence before state governing bodies and/or provide testimony in a court of law in defense of the departmental administrative determinations.

Effect the collection of delinquent contributions including recommending possible legal action against delinquent entities; prepare and serve legal documents on tax assessments to organizations and individuals; may serve legal documents to execute on judgment liens and may instruct law enforcement to seize assets.

Perform related duties as assigned.

Under general direction, incumbents either:

• Act as a Regional Audit Manager in the Employment Security Division of the Department of Employment, Training and Rehabilitation; or
• Within the Department of Taxation, act as a supervisor over at least four lower level Auditors to include performance evaluations, work performance standards, scheduling, work assignment and review, training and discipline. In addition to being knowledgeable of and able to perform the full range of duties described in the series concept, incumbents are responsible for the review of all completed audits in their unit; serve as the first level of review in resolving appealed determinations and represent cases before the hearing officer as required; determine audit inventory and select accounts to be audited; and develop and deliver public training workshops. Positions assigned to this level in the series are distinguished from the Auditor III based upon the technical complexity involved in work assignments, broader and more varied audit types, a more in-depth and specialized knowledge required to perform these duties and the number of positions supervised.

This job specification lists the major knowledge, skills and abilities of the job and is not all inclusive. Incumbent(s) will be expected to have knowledge, skills and abilities from a previous level.

Detailed knowledge of: Federal and State rules, regulations, guidelines and statutes governing a particular tax or program of responsibility to effectively determine organizations' compliance.

Working knowledge of: administrative law procedures for an administrative hearing, as well as the collection and presentation of evidence at administrative hearings; audit methodology to review and approve audit reports of others. General knowledge of: supervisory principles and practices to include performance evaluations, work performance standards, scheduling, work assignment and review, training and discipline.

Ability to: evaluate complex information against a set of standards; identify professional development needs of others and coach and mentor subordinate staff; use logic to analyze or identify underlying principles, relationships, or facts associated with information to draw logical conclusions; review and/or edit documents for accuracy, completeness and compliance with established laws, regulations and policies; organize audits by type and size to maintain a high level of productivity; apply accounting principles and concepts to audit problems.

Skill in: written English sufficient to review, edit, and enhance formal determination letters regarding non-compliance with applicable regulations and laws; motivating others to effective action; organizing the activities of others and delegating work to effectively accomplish goals and objectives; determining correct mathematical methods or formulas to solve problems; providing consultation and/or expert advice or testimony; and all knowledge, skills and abilities required at the lower levels.