State of Maryland

SKILLED SERVICE         BARGAINING UNIT: S

An UI Contributions Tax Auditor Supervisor is the supervisory level of work auditing work conducting finance, compliance, economy and efficiency, and program results audits for the Department of Labor in the areas of Tax Enforcement. Employees in this classification supervise lower-level Contributions Tax Auditors and may supervise support staff.

Employees in this classification receive general supervision from a higher level Auditor. The work may require travel throughout the State, including overnight travel.

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

The Contributions Tax Auditor Supervisor is differentiated from the Contributions Tax Auditor IV in that the Contributions Tax Supervisor has supervisory responsibility for lower-level Contributions Tax Auditors, reports to an executive officer, head of fiscal services or designee; while the Contributions Tax Auditor IV is a senior worker performing under a higher degree of independence than Contributions Tax Auditor III positions.      

Supervises contributions tax auditing work for the Maryland Department of Labor in accordance with United States Department of Labor and standard state policies;

Plans, supervises, coordinates, assigns and evaluates the work of lower-level Internal Auditors and support staff assigned to an auditing program; Implements and enforces internal auditing standards;

Assists in the assessment of the operations of a department or agency and identifies the units and activities that need to be audited;

Assists in the development of an annual audit plan showing the entities to be audited and the time and staff allocated for the audits;

Assists with the development and maintenance of audit programs, manuals and guidelines;

Develops a training program and trains staff Internal Auditors;

Resolves complex audit problems;

Conducts conferences with management to discuss complex and sensitive issues and audit findings and to recommend corrective action;

Reviews and edits audit reports expressing an opinion on an entity's fiscal integrity, adequacy and efficiency of operations, sufficiency of internal controls, and compliance with pertinent laws and policies;

Supervises post audits to determine if corrective actions have been taken;

Supervises special audits and investigations as required;

Reviews legislative audit reports and in conjunction with management, develops corrective action responses, and follows up to see that the corrective action has been taken;

May prepare and administer the annual budget for internal auditing services;

May be the primary assistant to a higher level Auditor;

May testify in a court of law;

May develop and implement procedures and methods for auditing automated data processing systems;

Performs other related duties.

Knowledge of generally accepted auditing standards, theory and practices;

Knowledge of governmental auditing standards and of internal auditing standards;

Knowledge of generally accepted accounting principles and practices;

Knowledge of business administration and management practices;

Knowledge of the principles and practices of supervision;

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

Skill in determining compliance with or deviations from the provisions of statutes or contracts;

Skill in preparing accurate and concise audit work papers;

Skill in communicating ideas and information;

Skill in establishing and maintaining effective working relationships with operational personnel and colleagues;

Ability to supervise lower-level UI Contribution Tax Auditors in the principles and practices of auditing;

Ability to assign and review the work of lower-level Internal Auditors;

Ability to plan and carry out an audit program;

Ability to use office equipment, automated data processing information systems, personal computers and software related to auditing.

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: Five years of experience conducting tax audits or accountant work.

Eight years of experience working as a professional auditor or accountant. 

Notes:

1. Candidates may substitute the possession of a certificate as a Certified Public Accountant or Certified Auditor or a Master’s degree in accounting from an accredited college or university for two years of the required experience.

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

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 not assigned to a bargaining unit, as indicated by the designation of S (Supervisor), M (Manager), T (Agency Head), U (Board or Commission Member), W (Student), X (Used by Agency or Excluded by Executive Order), or Z (Confidential).  As provided by State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.

Director, Division of Classification and Salary