County of Alameda

Auditor-Appraiser III (#2715)

Bargaining Unit: SEIU 1021 - Misc Prof/Tech (011)
$38.13-$45.92 Hourly / $2,859.75-$3,444.00 BiWeekly /
$6,196.13-$7,462.00 Monthly / $74,353.50-$89,544.00 Yearly


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

(As used in this definition, and elsewhere in this specification, the term “complex business” refers to businesses with substantial business personal property assets and/or trade fixtures. Such businesses may utilize accounting systems that contain subsidiary ledgers and journals, may have unusual equipment whose valuation requires sophisticated valuation techniques or may have abnormal obsolescence requiring sophisticated analysis. Examples of “complex businesses” include airlines, factories, automobile manufacturers and major retail chain stores.)

DISTINGUISHING FEATURES

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

Auditor-Appraisers III spend the majority of their time performing audits of books and records and appraisals of business personal property and trade fixtures of the largest and most complex businesses. In the performance of these audits and appraisals, incumbents may be required to travel throughout the United States.

This classification differs from the next lower class of Auditor-Appraiser II in that the latter performs the more routine audits of small- to large-sized businesses (less complex than the most “complex”, as herein defined) not requiring on-site audits of records or inspection of assets situated outside the State of California.

Auditor-Appraisers III differ from the next higher class of Supervising Auditor-Appraiser II in that the latter class has full supervisory responsibility of audit-appraisal units.


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. Appraises the business personal property and trade fixtures of the largest and most complex businesses. This may include on-site inspections and appraisals, interviewing owners, employees or agents, examining accounting records and reports,
making value judgments and preparing audit reports and narratives which detail facts, analysis, conclusions, problems and their resolution.

3. Audits businesses throughout the United States.

4. 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.

5. Works with a field crew during the assessment season to canvass assigned geographic areas to verify existing businesses, identify new businesses, conduct physical inspections to determine assessable business personal property, and to complete on-site appraisals of those smaller businesses not required to file an annual Business Property Statement.

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 Property Statements.

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 part of a networked information system, for the purpose of entering, 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 issues involving real estate and business property.

10. Explain 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
Either I

The equivalent of two years of full-time experience in the class of Auditor-Appraiser II in the Alameda County classified service (non-classified includes District Attorney’s Office, Hospital Authority, and the Consolidated Courts),

Or II

The equivalent of two years of full-time experience in the office of a California Assessor or the office of the California State Board of Equalization at the level equivalent to Auditor-Appraiser II in the Alameda County classified service which included the performance of R&TC Section 469 audits and other audits of books and records and appraisals of business fixtures for ad valorem tax purposes,

OR III

The equivalent of four years full-time professional experience as an auditor or accountant preparing financial statements and managerial reports, which must have included two years full-time experience preparing and reviewing audited financial statements and tax returns.

In addition to meeting one of the qualifying patterns listed above, all candidates must meet the following:

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.

AND

Education requirement 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.

Special Requirements

1. 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.

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

3. Continued employment in this classification, beyond the twelve months specified in Special Requirement “2” above 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.

4. Possession of 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 above 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.
· The theory, methodology, practices and procedures involved in the appraisal of business personal property and trade fixtures.
· Factors that determine the value of business personal property and trade fixtures.
· Provisions of real estate law, the California State Constitution, the California Revenue and Taxation Code, Administrative Rules, Property Tax Rules of the California State Board of Equalization, appraisal sections of the Assessor’s Handbook, California statutes, local rules and regulations pertaining to the appraisal of business personal property and trade fixtures for ad valorem tax purposes.

Ability to:

· Audit financial books and records and appraise business personal property and trade fixtures of the largest, most complex properties (as hereinabove defined).
· 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 trade fixtures.
· Prepare clear, concise audit reports, letters and other written communications.
· Identify, assess, evaluate and solve problems.
· Organize and plan time for audit workload.
· Work independently.
· Make appropriate decisions and judgments.
· Establish and maintain cooperative and professional relationships with others.
· 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.

CLASS SPEC HISTORY
Old document: 2715h
JO:jc; /sw/pf
Revised: 11/98; 3/24/99; 4/1/99; 4/5/99; 4/7/.99; 4/8/99; 5/4/99
Final Revision 6/18/99
New document: Jobspecs/2715
ys/2/01
CSC: 7/7/99
AS:cs Revised 11/1/13
CSC Date: 11/26/13
EL:jf Revision 3/15/17
CSC Date: 4/12/17


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.