State of Maryland

A Revenue Field Auditor II is the full performance level of work conducting financial and compliance revenue field audits independently or as part of an audit team within one or more of the specialized fields of revenue production administered by the Comptroller of Maryland. These specialized fields and tax types may include sales and use tax, admissions and amusement tax, boxing and wrestling tax, withholding tax, motor vehicle fuel tax, International Fuel Tax Agreement (IFTA), alcohol tax, tobacco tax, other tobacco products tax, unclaimed property, tire fee, bay restoration, public debt tax, and any other revenue levy authorized by the legislature. Employees in this classification do not supervise other positions.

Employees in this classification receive general supervision from a Revenue Field Auditor Supervisor or Revenue Administrator. The work may require travel in the State of Maryland and throughout the country to perform on-site audits of commercial taxpayers.

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

The Revenue Field Auditor Trainee, Revenue Field Auditor I and Revenue Field Auditor II are differentiated on the basis of the degree of supervisory control exercised by the supervisor over these employees. The Revenue Field Auditor Trainee learns to perform duties under close supervision.  The Revenue Field 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 Revenue Field Auditor II performs the full range of duties and responsibilities under general supervision. The Revenue Field Auditor II is differentiated from the Revenue Field Auditor Lead/Advanced in that the Revenue Field Auditor Lead/Advanced assigns and reviews the work of lower-level Revenue Field Auditors and/or performs complex audits involving multiple tax types and tax auditing areas.

Conducts limited financial and compliance field audits of tax returns to determine accuracy, adequacy and compliance with reporting regulations;

Audits various commercial accounting systems and records at a taxpayer’s location to determine effectiveness of their internal controls regarding tax compliance;

Analyzes and interprets financial records of taxpayers to ascertain business functions and their relationship to the business’ tax reporting procedures;

Interprets and applies the State’s revenue laws to various business situations, by utilizing generally accepted auditing principles and procedures;

Utilizes various auditing techniques, such as sampling and frequency distributions, to ascertain tax compliance;

Provides advice and assistance to accountants or other business representatives during the audit;

Responds to inquiries from representatives of commercial entities regarding their tax obligations;

Advises representatives of commercial entities regarding acceptable accounting systems and internal control procedures for adherence to State revenue laws;

Investigates for fraudulent tax practices;

Applies tact and discretion when dealing with controversial issues with taxpayers;

Prepares manual and electronic schedules of audit findings;

Prepares narratives regarding audits of commercial entities;

Presents and explains the results of audit findings to taxpayers and their representatives;

Develops audit plans and procedures;

Performs other related duties.

Knowledge of generally accepted accounting and tax auditing principles, standards and procedures relating to commercial entities;

Knowledge of business administration and management practices;

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

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

Skill in preparing accurate and concise audit work papers;

Skill in communicating ideas and information;

Ability to use information technology systems, personal computers and software related to auditing;

Ability to present audit evidence via scheduled work papers and reports;

Ability to understand, interpret and apply revenue laws and regulations;

Ability to comprehend the accuracy and adequacy of accounting systems and other financial data in order to determine tax compliance;

Ability to understand financial and other relationships between related and unrelated commercial entities and individual officers and employees;

Ability to advise commercial entities, entrepreneurs and specialists on accounting methods and systems to facilitate audits;

Ability to apply tact and discretion in the handling of controversial issues with taxpayers;

Ability to work independently or as part of an audit team;

Ability to accept working in field conditions on a regular basis at business locations in the State of Maryland and throughout the country;

Ability to communicate effectively.

Experience: Six years of experience, two years of experience performing revenue field auditing or outside tax auditing and an additional four years of experience examining, analyzing and interpreting accounting systems, records and reports by applying generally accepted accounting principles or professional auditing experience.

Notes:

1. Candidates may substitute an additional two years of experience examining, analyzing and interpreting accounting systems, records and reports by applying generally accepted accounting principles or professional auditing experience for one of the two years of experience performing revenue field auditing or outside tax auditing.

2. Candidates may substitute the possession of a successful completion certificate from the Comptroller Business Management Certificate Program for the four years of experience examining, analyzing and interpreting accounting systems, records and reports by applying generally accepted accounting principles or professional auditing.

3. Candidates may substitute the possession of a Certified Public Accountant (CPA) certificate for five years of required experience.

4. Candidates may substitute the possession of a Bachelor's degree from an accredited college or university with six credit hours in accounting and fifteen credit hours in related courses (e.g., business finance, economics, business administration, information technology) and two years of experience performing revenue field auditing or outside tax auditing for the required experience.

5. Candidates may substitute the possession of a Master’s degree in accounting from an accredited college or university for five years of the required experience.

6. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in accounting and budget classification or accounting and budget specialty codes in the auditing field of work on a year-for-year basis for the required experience.

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 from collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and therefore, 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 levels 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 in 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.