SUPERVISING AUDITOR TAXATION

Official job specification

The text below is the official specification published by the New Jersey Civil Service Commission. The plain-language summary and analysis above are derived from it by NJ Civil Service Navigator. Source: the official specification page at NJ CSC.

Definition

Under general direction of a Chief Auditor, or other supervisory official in the Division of Taxation, Department of the Treasury, plans, supervises, and coordinates the work of audit personnel engaged in filed audits or office audits and/or examining and verifying of accounts and records, both internal and of taxpayers, with respect to various taxes administered by the division; may be assigned to work either in a field office or the central office as required; supervises staff and work activities; prepares and signs official performance evaluations for subordinate staff; does related work as required.

License

Appointees will be required to possess a driver's license valid in New Jersey only if the operation of a vehicle, rather than employee mobility, is necessary to perform the essential duties of the position.

Knowledge, skills and abilities

Knowledge of common types of violations and evasion of State tax regulations and of the means of identifying such evasions after a period of training. Knowledge of the location, proper form, content, and interpretation of legal and varied types of financial records/documents, statements, audits, instruments, and other documents and their use. Knowledge of the various problems to be encountered in the examination and verification of accounts and records for tax auditing purposes. Knowledge of modern accounting and auditing methods and principles as applied to the examination and review of tax returns and books of account. Knowledge of the discrepancies in financial records and their significance, and of the methods used in discovering and correcting errors in financial documents and records. Knowledge of effective training methods and procedures. Knowledge of the Internal Revenue Code and its application to New Jersey Tax Acts. Knowledge of the organization and procedures of other state departments and agencies to ensure proper coordination of division functions after a period of training. Knowledge of the reciprocal agreement between the State and Internal Revenue Service after a period of training. Ability to comprehend and apply the provisions of New Jersey tax statutes administered by the division, and division regulations, policies, standards, and procedures. Ability to conform to the provisions of the New Jersey Confidentiality Act, the New Jersey Taxpayer Bill of Rights, and Federal Privacy Act of 1974 in order to conform to their provisions. Ability to comprehend and apply the Performance Assessment Review and utilize as a developmental tool in training personnel. Ability to supervise assigned staff and plan, organize, and implement projects within the unit. Ability to comprehend data processing systems utilized by the division and offer input data as well as retrieve and interpret output data. Ability to organize and supervise routine and complex technical tax audits, and/or examination and verification of internal and external accounts and records and develop effective work methods. Ability to supervise assignments and give instructions to auditors of various grades, engaged in regular and special audits, and/or examination and verification of internal and external accounts and records; direct advice and assistance, ascertain that proper procedures are followed, and that established standards of workmanship and output are maintained. Ability to direct such changes, or revisions in work procedures and methods as required by court decisions or rulings and/or orders promulgated. Ability to interpret technical data and procedures to taxpayers, representatives, and interested parties. Ability to analyze complex accounting and auditing problems and develop and prescribe effective work methods. Ability to apply established auditing and accounting methods and procedures to specific problems and situations. Ability to direct the training of subordinate personnel in established auditing procedures and/or examination and verification procedures, and in the effective application of pertinent tax laws, rules, and regulations. Ability to effectively present the State position in controversial or complex matters of considerable importance. Ability to confer with legal representatives of taxpayers and ability to understand the mechanics of mergers, conglomerates, absorptions, and other actions concerning reorganization of business entities. Ability to make independent audits of the most complex nature. Ability to confer with business and trade representatives, attorneys, corporate officials, and other persons concerning audit and related problems. Ability to compose detailed correspondence relative to the auditing programs of the department. Ability to prepare detailed technical reports containing findings, conclusions, and recommendations. Ability to maintain essential records and files. Ability to work effectively with associates and subordinates and with taxpayers whose accounts are being audited, and with their representatives. Ability to present evidence for the State in court proceedings on tax matters. Ability to utilize appropriate information for selection of audits. Ability to develop audit procedures and/or examination and verification procedures as they relate to New Jersey tax statutes. Ability to learn to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units. Ability to read, write, speak, understand, or communicate in English sufficiently to perform the duties of this position. American Sign Language or Braille may also be considered as acceptable forms of communication. Persons with mental or physical disabilities are eligible as long as they can perform essential functions of the job with or without reasonable accommodation. If the accommodation cannot be made because it would cause the employer undue hardship, such persons may not be eligible.

Note

The examples of work for this title are for illustrative purposes only. A particular position using this title may not perform all duties listed in this job specification. Conversely, all duties performed on the job may not be listed. EXAMPLES OF WORK Supervises and reviews the work of a group of auditors engaged in auditing and/or examining and verifying internal and external accounts and records, tax returns and other financial records; provides information and assistance on problems of policy, procedures, law, regulations, court decisions, precedents, accounting principles, auditing and examining techniques, and other technical and administrative matters. Supervises the review of completed audits for format, sufficiency of examination and verification, of adequate explanations of tax assessments or adjustments proposed, and unusual features. Directs the timely and proper completion of work assigned; analyzes and evaluates production statistics for management purposes. Acts to correct deficiencies noted in work methods, performance, report writing, and technical training; issues instructions, interprets, and makes available pertinent guidelines; holds staff meetings; defines objectives, and otherwise coordinates individual and group activities. Conducts informal conferences with staff, attorneys, and taxpayers' representatives, general public, special interest groups, and representatives of other state agencies. Supervises the work operations and/or functional programs and has responsibility for effectively recommending the hiring, firing, promoting, demoting and/or disciplining of employees. Conducts post audit conferences with taxpayer and/or taxpayer's representative to review completed audit. Acts to apply laws, precedents, and other governing guides uniformly; evaluates facts presented, the effect of audit and/or examination and verification procedures proposed, and the relative merits of proposals and arguments. Effectively presents the state's position in controversial or complex matters of considerable importance. Keeps current with all legislative changes in New Jersey Tax Statutes, Internal Revenue Code, and court decisions that affect the Division of Taxation. Ensures compliance with all applicable department policies and procedures. Supervises the orientation of new employees and directs the indoctrination in position requirements, work methods and techniques, and department policies. Interprets tax statutes, regulations, procedures and policies. Makes field visits with auditors to assess performance qualities and the application of policy and procedural guidelines. Conducts employee interviews for performance evaluation methods to recognize and measure areas in which employees manifest strengths and areas requiring development or improvement, and to assist in career development utilizing supervision concepts, assignment of developmental work, as well as study courses. Plans and executes informal on-the-job training for auditors, integrating such training into the overall activities of the group. Supervises the assignment of routine and special audits and/or examination and verification of internal and external accounts and records originating from Audit Selection and division management. Recommends audits to Audit Selection based on appropriate information secured. Provides input to data processing systems with respect to all taxes. Directs the preparation of extensive technical correspondence in the course of official duties. Directs the preparation of clear, technically sound, accurate and informative statistical, financial audit, investigation, work progress and other reports containing findings, conclusions, and recommendations. Will be required to learn to utilize various types of electronic and/or manual recording and computerized information systems used by the agency, office, or related units. Applicants must meet one of the following or a combination of both experience and education. Thirty (30) semester hour credits are equal to one (1) year of relevant experience. Eight (8) years of professional auditing and/or accounting experience, one (1) year of which shall have been in a supervisory capacity, including or supplemented by twenty-one (21) semester hour credits in professional accounting subjects. OR Possession of a bachelor's degree from an accredited college or university, including or supplemented by twenty-one (21) semester hour credits in professional accounting subjects; and four (4) years of the above-mentioned professional experience, one (1) year of which shall have been in a supervisory capacity. "Professional experience" refers to work that is creative, analytical, evaluative, and interpretive; requires a range and depth of specialized knowledge of the profession's principles, concepts, theories, and practices; and is performed with the authority to act according to one's own judgment and make accurate and informed decisions.