Bargaining Unit: SEIU 1021 - Misc Prof/Tech (011)
$49.33-$59.38 Hourly / $3,699.75-$4,453.50 BiWeekly /
$8,016.13-$9,649.25 Monthly / $96,193.50-$115,791.00 Yearly
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.)
Incumbents in this position are located in the Office of the Assessor. Auditor-Appraiser IIIs spend the majority of their time performing audits of books, 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 classification 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 defined herein), not requiring on-site audits of records or inspection of assets situated outside the State of California.
Auditor-Appraiser IIIs differs from the next higher classification of Supervising Auditor-Appraiser II in that the latter classification 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. Education (must meet one of the three options below):
A. Possession of a bachelor’s degree with a major in accounting from an accredited college or university; or
B. Possession of a bachelor’s degree with a specialization in accounting that consists of either of the following:
C. Possession of a license to practice as a Certified Public Accountant in the State of California.
2. Experience (must meet one of the three options below):
A. The equivalent of two (2) years of full-time experience in the classification of Auditor-Appraiser II in the Alameda County classified service; or
B. The equivalent of two (2) 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
C. The equivalent of four (4) years of full-time professional experience as an auditor or accountant preparing financial statements and managerial reports, which must have included two (2) years of full-time experience preparing and reviewing audited financial statements and tax returns.
3. License/Certificate Requirement (must possess both):
A. Possession of a valid California Motor Vehicle Operator’s License.
B. Possession of a current, valid, permanent, or an inactive permanent appraiser’s certificate issued by the California State Board of Equalization; or be eligible for issuance of a temporary appraiser’s certificate by the State Board of Equalization upon hire.
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.
CLASS SPEC HISTORY
Old document: 2715h
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
AS:cs Revised 11/1/13
CSC Date: 11/26/13
EL:jf Revision 3/15/17
CSC Date: 4/12/17
RE:sa Revised 07/13/2020
CSC Date: 07/29/2020
DR: saa Revised 03/13/23
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
For your Financial Future
For your Work/Life Balance
*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.