Auditor-Appraiser III

Recruitment #23-2715-01

Introduction

THIS IS A NEW ASSEMBLED EXAMINATION.  The eligible list resulting from this examination will cancel any existing list and may last approximately one year but can be extended.

Supplemental Questionnaire:  A properly completed Supplemental Questionnaire must be submitted with each application. Failure to submit the Application or Supplemental Questionnaire will result in disqualification.

Applications and supplemental questionnaires must be in the possession of the Human Resource Services Department by 5:00:00 p.m. on the Last Day for Filing.  

APPLICATIONS AND SUPPLEMENTAL QUESTIONNAIRE WILL ONLY BE ACCEPTED ONLINE.

DESCRIPTION


THE AGENCY
The primary mandated services of the Assessor's Office include: locate and identify the ownership of all taxable property in Alameda County; determine the taxability of all property; determine the re-appraisability of property changing ownership or having new construction added; annually assess all real estate in accordance with the provisions of Article XIIIA of the State Constitution (Proposition 13); annually assess all taxable personal property at its fair market value; determine and apply all legal exemptions against these assessments; and surrender an accurate assessment roll to the Auditor's Office prior to July 1st each year.

The Assessor’s Office mission is to provide timely and accurate appraisal services in a manner resulting in fair and equitable treatment for all Alameda County taxpayers. With a proposed staffing level of 175.47 full‐time equivalent positions, this team of professionals provides mandated assessment services performed in accordance with the California Constitution, Revenue and Taxation Code, Government Code, and State Board of Equalization guidelines and directives.

THE POSITION
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.

For more detailed information about the job classification, visit: 2715 - Auditor-Appraiser III

MINIMUM QUALIFICATIONS

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:

    • The completion of 18 semester units (or quarter equivalents) of accounting and/or auditing courses from an accredited college or university; or

    • The completion of 19-semester units, 16 of which must be accounting and/or auditing courses from an accredited college or university, and three (3) units may be either business law or economic classes (Equivalent quarter units are acceptable). 
OR

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

AND

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. 

AND

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

The most suitably qualified candidates will possess the following competencies:

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 the 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.
  • Communicate effectively, both orally and in writing.
  • Follow written and oral instructions.
  • Work effectively with the public and co-workers.


EXAMINATION COMPONENTS

THE EXAMINATION WILL CONSIST OF THE FOLLOWING STEPS:

  1. Review of applicants' application to verify possession of minimum requirements.  Those candidates who possess the minimum requirements for the class will move on to the next step in the examination process.
  2. A review of the supplemental questionnaire to further verify knowledge, skill and ability.
  3. An oral interview which will be weighted as 100% of the candidates' final examination score.  The oral interview will be administered virtually may contain situational exercises.

Candidates must attain a qualifying rating on each portion of this recruitment.  

WE RESERVE THE RIGHT TO MAKE CHANGES TO THE ANNOUNCED EXAMINATION STEPS.

Alameda County utilizes a Civil Service Selection System founded on merit. Such a system is competitive and based on broad recruitment efforts and equal opportunity for qualified applicants to test in an examination process designed to determine the qualifications, fitness and ability of competitors to perform duties of the vacant position. Many of our recruitments are targeted and specific to the needs of a current vacant position, in which case, the eligible list may be exclusively used for that current vacant position. Other recruitments may be more broadly used for both current and future vacancies, or for other alternate jobs with comparable scopes of work.

For more information on the Civil Service Selection process, please visit the “What You Need to Know” section of our website, www.acgov.org/hrs.


RECRUITMENT AND SELECTION PLAN

Applicants will be informed via email with reasonable notice in advance of any examination process which will require their attendance.  The following dates are tentative and subject to change based on the needs of the Agency:

TENTATIVE RECRUITMENT & SELECTION PLAN
Deadline for Filing:                                            5:00:00 p.m., Wednesday, February 28, 2024
Review of Minimum Qualifications & Questionnaires:   by Week of March 11, 2024
Virtual Civil Service Pre-Recorded Oral Exam:  Week of April 1, 2024
Department Selection Interviews:  Mid-Late June 2024
*The combined oral examination/hiring interview, in addition to establishing an eligibility list, may serve as the final selection interview for vacancies in this classification.

WE RESERVE THE RIGHT TO MAKE CHANGES TO THE ANNOUNCED RECRUITMENT & SELECTION PLAN

Alameda County and the Human Resource Services Department will make reasonable efforts in the examination and/or selection process to accommodate qualified individuals with disabilities and/or medical conditions in accordance/compliance with the State Fair Employment and Housing Act (FEHA), Federal Americans with Disabilities Act (ADA) Alameda County’s Reasonable Accommodation Policy and applicable statutes.  To request an accommodation due to a disability/medical condition during this or other phases of the examination/selection process, please contact the assigned Human Resources Representative listed on the job announcement before the last date of filing.   Alameda County requires applicants to provide supporting documentation to substantiate a request for reasonable accommodation. In order to qualify for a reasonable accommodation, applicants must have a disability/medical condition pursuant to the ADA, FEHA and applicable statutes.

For more information regarding our Reasonable Accommodation procedures, please visit our website, www.acgov.org/hrs.

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 employees 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

  • 12 paid holidays
  • Floating Holidays
  • Vacation and sick leave accrual
  • Vacation purchase program
  • Catastrophic Sick Leave
  • 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.)
  • Childcare 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.

 

Conclusion

All notices related to County recruitments for which you have applied will be sent/delivered via email. Please add @jobaps.com, acgov.org, Noreplyalamedacountyhr@acgov.org., and Noreply@jobaps.com as accepted addresses to any email blocking or spam filtering program you may use. If you do not do this, your email blocking or spam filtering program may block receipt of the notices regarding your application for recruitments. You are also strongly advised to regularly log into your County of Alameda online application account to check for notices that may have been sent to you. All email notices that will be sent to you will also be kept in your personal online application account. You will be able to view all of your notices in your online application account by clicking on the 'My applications' button on the Current Job Openings page.

Please take the steps recommended above to ensure you do not miss any notices about a recruitment for which you have applied. The County of Alameda is not responsible for notices that are not read, received or accessed by any applicant for a County recruitment.

NOTE: All notices are generated through an automated email notification system. Replies to the email box Noreply@jobaps.com and Noreplyalamedacountyhr@acgov.org are routed to an unmonitored mailbox. If you have questions, please go to our website at www.acgov.org/hrs. You may also contact the Human Resources Analyst listed on the job announcement for the recruitment for which you have applied.


Erika Beams, Human Resources Analyst 
Human Resource Services Division, County of Alameda
Analyst Email Address Link: ERIKA.BEAMS@ACGOV.ORG| Phone: 510-272-6393
www.acgov.org/hrs


DISASTER SERVICE WORKER

All Alameda County employees are designated Disaster Service Workers through state and local law.  Employment with the County requires the affirmation of a loyalty oath to this effect.  Employees are required to report to work as ordered in the event of an emergency.

EQUAL EMPLOYMENT OPPORTUNITY

Alameda County has a diverse workforce, that is representative of the communities we serve and is proud to be an equal opportunity employer.  All aspects of employment are based on merit, competence, performance and business need. Alameda County does not discriminate in employment on the basis of, race, color, religion, sex (including pregnancy and gender identity), national origin, political affiliation, sexual orientation, marital status, disability, genetic information, age, membership in an employee organization, retaliation, parental status, military service, or other non-merit factors protected under federal, state and local law. Alameda County celebrates diversity and is committed to creating an inclusive, and welcoming workplace environment.



Click on a link below to apply for this position:

Fill out the Supplemental Questionnaire and Application NOW using the Internet. Apply Online
View and print the Supplemental Questionnaire. This recruitment requires completion of a supplemental questionnaire. You may view and print the supplemental questionnaire here.