County of Alameda

Auditor-Appraiser I (#2705)

Bargaining Unit: SEIU 1021 - Misc Prof/Tech (011)
$30.11-$32.86 Hourly / $2,258.25-$2,464.50 BiWeekly /
$4,892.88-$5,339.75 Monthly / $58,714.50-$64,077.00 Yearly


DESCRIPTION
Under supervision, to perform audits, as required under California Revenue and Taxation Code (hereinafter R&TC), Section 469, of the books and records of businesses, to make appraisals of business personal property and trade fixtures for assessment purposes; and to perform related work as required.

DISTINGUISHING FEATURES

This classification is found only in the Office of the Assessor. 

Positions in this classification are distinguished from those in the next higher class of Auditor-Appraiser II in that the latter is the journey-level classification in the Auditor-Appraiser series in which incumbents perform the full range of duties under general supervision, including audits of books and records and appraisals of business personal property and trade fixtures. Auditor-Appraisers I receive instruction and perform business auditing and appraisal duties under close supervision at the trainee level for one year. Incumbents in this classification receive training that is intended to assist them in their preparation for the appraiser certification test administered by the California State Board of Equalization and to expose them to information which incumbents in the journey-level class of Auditor-Appraiser II must understand and employ. Auditor-Appraisers I are expected to learn the duties of the next-higher classification and to promote to Auditor-Appraiser II upon completion of the training period.

EXAMPLES OF DUTIES

NOTE: The following are the duties performed by employees in this classification. However, employees may perform other related duties at an equivalent or lower level. Each individual in the classification does not necessarily perform all duties listed.

1. Audits the financial records of businesses to verify the accuracy of the information reported on annual Business Property Statements.
2. Audits and appraises personal property and trade fixtures of businesses of lesser size or complexity than those appropriate for evaluation by Auditor-Appraiser III’s (as defined in the specification for that class). This includes on-site inspections and appraisals, interviewing owners or agents, examining accounting records and reports, making value judgments, preparing audit reports and narratives which detail facts, analysis, conclusions, problems and their resolution.
3. Writes narrative reports concerning business personal property and trade fixtures under assessment appeal, testifies and/or presents audits and/or appraisal reports before the Assessment Appeals Board.
4. Works with a field crew during the assessment season to canvass assigned geographical areas to verify existing businesses, identify new businesses, conduct physical inspections to determine assessable business personal property and to complete on-site appraisals of businesses not required to file an annual Business Property Statement.
5. In the capacity of an Auditor-Appraiser I or II, assists and supports Auditor-Appraiser III’s in the audit and appraisal of the most complex businesses (as defined in the Auditor-Appraiser III specification).
6. Works in specialty valuation units (e.g., the Leased Equipment and Marine and Aircraft units).
7. Computes the full value of business property based on the reported cost submitted on Business Personal Property Statements and/or previous audit results.
8. Uses computers and computer equipment, software and programs used by the Assessor’s Office, including computer workstations, personal computers and peripheral devices, independently or as a part of a networked information system, for the purpose of entering, storing, retrieving, updating and working with data relevant to the appraisal and assessment of business personal property and trade fixtures for ad valorem tax purposes.
9. Works collaboratively with commercial real property appraisers to determine the correct classification of structures and fixtures and the proper assessment thereof. Collaborates with real property appraisers to resolve assessment appeals with combined issued involving real estate and business property.
10. Explains auditing practices, appraisal methods, and value determinations to taxpayers. As needed, answers general questions from the public and other governmental agencies pertaining to property assessment and related issues.


MINIMUM QUALIFICATIONS

Both qualifications “I” and “II” below must be met in order to satisfy the minimum qualifications for this classification.

I. Educational requirement 

    As specified in R&TC, Section 670(d), to perform audits under R&TC, Section 469. 

    1. Possession of a Bachelor’s degree with a major in accounting from an accredited college or university; or 

    2. Possession of a Bachelor’s degree, with a specialization in accounting defined as a minimum of 18 units in accounting courses that included 6 units of basic/introductory accounting and 6 units of intermediate accounting, together with 3 units of auditing and/or 3 units of federal/state tax and/or 3 units of cost accounting and/or 3 units of advanced accounting. (The unit requirements herein are expressed as semester units. Equivalent quarter units are acceptable. Courses in business law, economics or related areas do not satisfy the requirements of R&TC, Section 670[d]), or 

    3. Possession of a license to practice as a Certified Public Accountant in the State of California.

II. Possession, or Qualification for Possession, of a California Appraiser’s Certificate 

    1. Possession of a current, valid, permanent, or an inactive permanent appraiser’s certificate issued by the California State Board of Equalization; or 

    2. Be eligible for issuance of a temporary appraiser’s certificate by the State Board of Equalization upon hire. A Bachelor’s degree with a major in accounting or a Bachelor’s degree with a specialization in accounting meets the educational requirement under R&TC Section 670 & 673 for issuance of a temporary appraiser’s certificate.

Special Requirements:

1. Continued employment in this classification beyond the twelve months and advancement to Auditor-Appraiser II, is contingent upon the appointee passing the certification examination and obtaining a permanent appraiser’s certificate as hereinabove described. Failure to obtain the permanent certificate within one year will be cause for termination of employment.

2. As to appointees who do not already possess a current, valid, permanent or temporary appraiser’s certificate issued by the California State Board of Equalization, continued employment after appointment to this classification is contingent upon (a) the California State Board of Equalization’s acceptance of the appointee’s qualifications and the Board’s issuance of a temporary appraiser’s certificate, and (b) upon the Board’s acceptance of the individual’s qualifications to perform audits under R&TC, Section 469.

3. In addition to qualifying for a temporary appraiser’s certificate issued by the California State Board of Equalization at the time of appointment, appointees must pass an appraiser’s certification examination administered by the California State Board of Equalization within twelve months of appointment to this classification. 

License:

Incumbents must possess a valid California Motor Vehicle Operator’s license. Incumbents are required to furnish their own automobile to use on the job.

NOTE: The Civil Service Commission may modify the listed Minimum Qualifications in the announcement of an examination.


KNOWLEDGE AND SKILLS
NOTE: The level and scope of the following knowledge and abilities are related to duties listed in the “Examples of Duties” section of this specification.

Knowledge of:

· General accounting and auditing principles and procedures.

Ability to:

· Establish and maintain cooperative and professional relationships with others.
· Assemble, analyze and draw logical conclusions, including the ability to do so with respect to data of the sort used in appraisal of business personal property and fixtures.
· Identify, assess, evaluate and solve problems.
· Make appropriate decisions and judgments.
· Prepare clear, concise audit reports, letters and other written communications.
· Organize and plan time for workload.
· Learn and use computers and computer equipment, software and programs used by the Assessor’s Office, including computer workstations, personal computers and peripheral devices, independently or as a part of a networked information system, for the purpose of entering, storing, retrieving, updating and working with data relevant to the appraisal and assessment of business personal property and trade fixtures for ad valorem tax purposes.
· Communicate effectively, both orally and in writing.
· Follow written and oral instructions.
· Work effectively with the public and co-workers.
· Work independently.

CLASS SPEC HISTORY

Old doc: 2705h/JO:jc
Rev. 11/98; 3/24/99; 4/1/99; 4/5/99; 4/7/99; 5/4/99
Final Revision 6/18/99
New document: 2705-2710.doc
ys/5/01
CSC Date: 7/7/99
AS:cs Revised 11/6/13
CSC Date: 11/26/13

BENEFITS

Alameda County offers a comprehensive and competitive benefits package that affords wide-ranging health care options to meet the different needs of a diverse workforce and their families. We also sponsor many different employee discount, fitness and health screening programs focused on overall well being.  These benefits include but are not limited to*:

For your Health & Well-Being

  • Medical – HMO & PPO Plans
  • Dental – HMO & PPO Plans
  • Vision or Vision Reimbursement
  • Share the Savings
  • Basic Life Insurance 
  • Supplemental Life Insurance (with optional dependent coverage for eligible employees) 
  • County Allowance Credit
  • Flexible Spending Accounts - Health FSA, Dependent Care and Adoption Assistance
  • Short-Term Disability Insurance
  • Long-Term Disability Insurance
  • Voluntary Benefits - Accident Insurance, Critical Illness, Hospital Indemnity and Legal Services
  • Employee Assistance Program

For your Financial Future

  • Retirement Plan - (Defined Benefit Pension Plan)
  • Deferred Compensation Plan (457 Plan or Roth Plan)

For your Work/Life Balance

  • 11 paid holidays
  • Floating Holidays
  • Vacation and sick leave accrual
  • Vacation purchase program
  • Catastrophic Sick Leave
  • Employee Mortgage Loan Program
  • Group Auto/Home Insurance
  • Pet Insurance
  • Commuter Benefits Program
  • Guaranteed Ride Home
  • Employee Wellness Program (e.g. At Work Fitness, Incentive Based Programs, Gym Membership Discounts)
  • Employee Discount Program (e.g. theme parks, cell phone, etc.)
  • Child Care Resources
  • 1st United Services Credit Union 

*Eligibility is determined by Alameda County and offerings may vary by collective bargaining agreement.  This provides a brief summary of the benefits offered and can be subject to change.