The fundamental reason this
classification exists is to examine accounting books and records of business
firms to determine compliance with revenue laws and ordinances. The Auditor
performs professional audits of accounting books and records of business firms
to enforce compliance with revenue laws and rules, and determines tax liability
resulting from the audits. Major work
responsibilities include the following: preparing for and conducting audits of
business firms with operations in the City/County of Montgomery, communicating
findings and recommendations to supervisors and taxpayers/representatives,
initiating actions against delinquent taxpayers, and performing various
administrative duties. The work of the Auditor requires considerable tact in
meeting the public and involves the interpretation of laws and regulations
relating to the administration and enforcement of tax provisions. They must
exercise independent judgment and initiative in conducting field audits of
various industries. They interact with the public, attorneys, accountants, and
other professionals, as well as, fellow auditors, revenue staff, and
management. Work methods are established in accordance with tax laws and
division requirements. Employees must exercise considerable independent judgment
and initiative in conducting field audits ranging in complexity. Auditors
employed by the Montgomery County Commission
predominantly conduct audits for all county taxes levied or authorized by Montgomery. Auditors employed by the City of Montgomery
audit for city sales and business taxes and city business licenses. At times,
auditors may participate in coordinated or joint audits with auditors working
with other taxing jurisdictions.
Bachelor’s degree in accounting and either one
year of experience auditing business financial records or two years of
accounting experience.
NOTE: Qualifying education, training and experience that provide the requisite knowledge, skills and abilities to perform the job will be considered.
After
employment, auditors are required to receive the training necessary to earn the
professional designation of Certified Revenue Examiner (CRE) and must maintain
this certification through annual training. Must have and maintain a valid
driver’s license and an insurable driving record in order to drive City and/or
County vehicles.
WORKING CONDITIONS: Duties
require travel within the City and/or County and occasional trips outside of
the City/County and State of Alabama. At
times, work in difficult environments and/or adversarial situations. Field
audits may be conducted in a wide variety of work environments ranging from a
standard work office to outdoor work sites.