State of Maryland

CONTRIBUTIONS TAX AUDITOR II (#001080)

- Hourly / - BiWeekly /
- Monthly / $44,898.00-$71,671.00 Yearly


GRADE

16

CLASS ATTRIBUTES

SKILLED SERVICE    BARGAINING UNIT: G       NCP

NATURE OF WORK

A Contributions Tax Auditor II is the full performance level of work performing audits and investigations that include examining and analyzing the payroll and business records of employers.  The audits and investigations are conducted to determine or confirm liability under Unemployment Insurance Law in accordance with federal Tax Performance Standards and Field Investigation and Audit Unit policies in the Department of Labor, Licensing and Regulation’s Unemployment Insurance Contributions Division, generally accepted auditing standards and practices, governmental auditing standards and practices, and generally accepted accounting principles.  The audits are performed independently or as a member of an audit team.  Employees in this classification do not supervise other positions.

Employees in this classification receive general supervision from a tax regional supervisor or other designated supervisory personnel.  Technical guidance may be received from a Contributions Tax Auditor, Lead.  The work requires travel to multiple locations within an assigned territory.

Positions in this classification are evaluated using the classification job evaluation methodology.  The use of this method involves comparing the assigned duties and responsibilities of a position to the job criteria found in the Nature of Work and Examples of Work sections of the class specification.

The Contributions Tax Auditor Trainee, Contributions Tax Auditor I and Contributions Tax Auditor II are differentiated on the basis of degree of supervisory control exercised by the supervisor over these employees.  The Contributions Tax Auditor Trainee learns to perform duties under close supervision.  The Contributions Tax Auditor I performs duties under close supervision at times and under general supervision at other times depending on the complexity of the specific duty being performed.  The Contributions Tax Auditor II performs the full range of duties and responsibilities under general supervision.  Contributions Tax Auditor II is differentiated from Contributions Tax Auditor, Lead in that the Contributions Tax Auditor, Lead assigns, reviews and approves the work of and trains lower-level Contributions Tax Auditors. 

EXAMPLES OF WORK

Instructs employers about the Maryland State Unemployment Insurance Tax program and federal unemployment insurance laws;

Conducts audits of payroll and business records, according to Tax Performance standards and generally accepted accounting principles;

Interviews employers, accountants and attorneys regarding business records and supporting documents, and in the course of conducting audits provides advice regarding audit findings;

Resolves monetary and non-monetary inquiries to adjudicate benefit issues;

Investigates referred liability and coverage issues from internal and external sources and issues determinations on taxes and benefits;

Writes concise narrative audit reports that meet state and federal standards;

Prepares and submits adjustment reports to correct discrepancies or deficiencies in unreported wages and taxes;

Negotiates payment of delinquent taxes;

Enforces compliance of Maryland Unemployment Insurance Law by exercising subpoena power;

Completes monthly productivity reports;

Communicates verbally and in writing with internal and external customers throughout the State of Maryland and in out-of-state agencies;

Assists employers in completing the Quarterly Contribution Report;

Performs other related duties.

KNOWLEDGE, SKILLS AND ABILITIES

Knowledge of generally accepted auditing standards and practices and governmental auditing standards and practices;

Knowledge of generally accepted accounting principles;

Knowledge of business administration and management practices;

Skill in analyzing automated and manual records, reports, and other business and financial documents and finding details and facts pertinent to the audit assignment;

Ability to determine compliance with State of Maryland Unemployment Insurance Law, standards, procedures, rules, and regulations;

Ability to determine compliance with Maryland Tax General Article, Maryland Corporations Article, Federal Employment Laws;

Ability to determine compliance with Code of Maryland Regulations Title 9, Subtitle 32 and relevant legal case precedents;

Ability to prepare accurate narrative audit work papers and financial reports to document findings and recommendations using a tax program;

Ability to use laptop and desktop computers and software related to auditing;

Ability to communicate ideas and information orally and in writing with internal and external customers;

Ability to manage work time efficiently and effectively under deadlines;

Ability to learn new computer applications, computer systems, and tax programs;

Ability to work independently and as part of a team;

Ability to use standard office equipment such as fax machine, photocopier, calculator, personal computer, and printer.

MINIMUM QUALIFICATIONS

Education:   A Bachelor’s degree in accounting from an accredited college or university or a Bachelor’s degree from an accredited college or university with 30 credit hours in accounting and related courses, including or supplemented by 3 credit hours in auditing.

Experience: Two years of experience as a tax auditor performing work related to Unemployment Insurance Contributions.

Notes:

1. Applicants, who had met the requirements for admission to the CPA examination prior to July 1, 1974, will be considered to have met the education requirement.

2. Candidates may substitute a certificate as a Certified Public Accountant or Certified Internal Auditor or a Master’s degree in accounting from an accredited college or university may be substituted for one year of the required experience.

3. Applicants may substitute one year of professional for only one year of auditing experience.

4. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in Internal Review classifications or Auditing specialty codes in the Financial or Auditing fields of work on a year-for-year basis for the required experience and education.

LICENSES, REGISTRATIONS AND CERTIFICATIONS

Employees in this classification may be assigned duties which require the operation of a motor vehicle. Employees assigned such duties will be required to possess a motor vehicle operator’s license valid in the State of Maryland.

SPECIAL REQUIREMENTS

1. Employees in this classification are required to travel to multiple locations within their assigned territory.

2. Employees in this classification are provided and required to use a laptop computer.

ACKNOWLEDGEMENTS

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

This is a Skilled Service classification in the State Personnel Management System.  All positions in this classification are Skilled Service positions.  Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is assigned to Bargaining Unit G, Engineering, Scientific and Administrative Professionals classes.  As provided by the State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded from collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.

This classification is one level in a Non-Competitive Promotion (NCP) series.  NCP promotions are promotions by which employees may advance in grade and class level from trainee to full performance level in a classification series.  In order to be non-competitively promoted to the next level in a NCP series, an employee must: 1) perform the main purpose of the class, as defined by the Nature of Work section of the class specification; 2) receive the type of supervision defined in the class specification and 3) meet the minimum qualifications of the classification.

Date Established

Jan 1 2000 12:00AM

Date Revised

June 15, 2018 

Approved By

Director, Division of Classification and Salary

CLASS: 001080; EST: 1/1/2000; REV: 6/15/2018;

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