Tax Auditor, Employment Development Department Series
California State Personnel Board Specification
Series established November 16, 1967
Scope
This series specification describes classes used in the Employment Development Department to perform professional auditing work in accordance with departmental audit standards, and to assure compliance with the tax program provisions of California's Unemployment, Disability Insurance, and Personal Income Tax Withholding laws. The Tax Auditor may as assigned: conduct uniform audits and investigations of employer records; perform special and complex assignments related to the field audit or investigation; determine and obtain compliance with tax laws; develop and interpret tax auditing and compliance procedures; interpret and apply provisions of the California Unemployment Insurance Code, California Code of Regulations , Title 22, California Labor Code, and California Unemployment Insurance Appeals Board decisions for assigned benefit and wage investigations; or apply provisions of the Internal Revenue Code and other California Codes, e.g., Revenue and Taxation Code, Business and Professions Code, etc., as they relate to the programs administered by the Employment Development Department.
Positions in the classes of Tax Auditor, Associate Tax Auditor, and Staff Tax Auditor are not designated as management or supervisory, although incumbents may occasionally act as "leadpersons" performing such functions as training new staff or reviewing the assignments of lower level staff. Such "leadpersons" have duties substantially similar to those of their subordinates and they do not have the authority in the interest of management to hire, transfer, suspend, layoff, recall, promote, discharge, assign, reward, discipline, or responsibly direct other employees, or to adjust their grievances, or effectively recommend such actions.
The Supervising Tax Auditor I is a supervisory class which supervises a staff of Tax Auditors with authority in the interest of management to hire, transfer, suspend, layoff, recall, promote, discharge, assign, reward, discipline, and responsibly direct other employees, and to adjust their grievances, or effectively recommend such actions.
Entry Level
Entry into this series is typically through the Tax Auditor, Employment Development Department, class.
Definition of Levels
Tax Auditor, Employment Development Department
This is the entry, training, and first journey level in this series. Under supervision, incumbents conduct professional program audit work or may serve as a member of an audit team on more difficult audits. Incumbents learn all phases of tax audit work, and either: (1) conduct the least-to-moderately difficult field audits of accounts and records of individuals, business organizations, State agencies, or other governmental jurisdictions subject to State taxation or regulations; (2) in the office, audit the least-to-moderately difficult tax returns and financial statements for completeness, accuracy, and proper application of the law; correspond with taxpayers to request additional information and answer taxpayers' questions; prepare working schedules to show changes in tax liability; make recommendations for proposed additional assessments; or (3) apply provisions of the California Unemployment Insurance Code, the Revenue and Taxation Code, applicable regulations, legal opinions, court and California Unemployment Insurance Appeals Board decisions, and departmental policies and procedures.
Associate Tax Auditor, Employment Development Department
This is the second and full journey level in the Tax Auditor series. Incumbents independently perform staff work on difficult and complex matters; conduct difficult and controversial field investigations of a highly technical and complex nature; serve as the Department's sole audit and compliance representative in an out-stationed office, or in a headquarters setting; develops guidelines, training courses, and formulates policy and procedures to assist management in the administration of the Employment Tax Program. Incumbents can serve as leadpersons in an office or over an audit team, but are not responsible for the direct supervision of other audit or compliance staff.
Staff Tax Auditor, Employment Development Department
This class describes a subject-matter specialist working in a specified tax program within the Department.
Incumbents either conduct audits and investigations of the most difficult and complex accounts typically involving the largest employers with multiple status issues and computerized accounting system; or in an area office, review the majority of audits for policy and legal applications with full authority to return audits to the office, and officially represent the Department at tax or benefit hearings; or in a headquarters setting, review petitions and prepare departmental responses to petitions relating to assessments and denied claims.
Supervising Tax Auditor I, Employment Development Department
This is the first supervisory level found in the professional tax audit program. Incumbents in this class supervise a major component of the audit staff in a large district office or in a headquarters setting; supervise an audit unit responsible for highly specialized and complex audits. Incumbents in these positions typically report to a Tax Administrator responsible for a district office or a headquarters section.
Minimum Qualifications
Tax Auditor, Employment Development Department
Either I
Equivalent to graduation from college, with a specialization in accounting. (Registration as a senior student in a recognized institution will admit applicants to the examination, but they must produce evidence of successful completion of the curriculum and the prescribed courses before they may be considered eligible for appointment.)
Or II
Completion of a prescribed professional accounting curriculum* given by a residence or correspondence school of accountancy including courses in elementary and advanced accounting, auditing, cost accounting, and business law.
Or III
Completion of the equivalent of 19 semester units of course work, 16�units of which shall be professional accounting courses given by a collegiate-grade residence institution including courses in elementary and advanced accounting, auditing and cost accounting; and three semester units of business law. (Applicants who will complete course work requirements outlined under II and III above during the current quarter or semester will be admitted to the examination, but they must produce evidence of successful completion of the curriculum and the prescribed courses before they may be considered eligible for appointment.)
Associate Tax Auditor, Employment Development Department
Either I
One year of experience in the California state service performing professional tax accounting or auditing duties of a class with a level of responsibility equivalent to that of a Tax Auditor, Employment Development Department, Range B. (Applicants who have completed six months of service performing tax accounting or auditing duties of a class with a level of responsibility equivalent to that of a Tax Auditor, Employment Development Department, Range B, will be admitted to the examination, but they must satisfactorily complete one year of this experience before they can be considered eligible for appointment.)
Or II
Experience: Three years of increasingly responsible professional tax accounting or auditing experience including at least one year conducting a variety of complex audits or financial examinations. (Experience in the California state service applied toward this requirement must include at least one year performing the duties of a class with a level of responsibility equivalent to that of a Tax Auditor, Employment Development Department, Range B.) and
Education: Completion of the course work requirements described for Tax Auditor, Employment Development Department, under Pattern I, II, or III.
Staff Tax Auditor, Employment Development Department
Either I
One year of experience in the California state service performing professional tax accounting or auditing duties of a class with a level of responsibility equivalent to that of an Associate Tax Auditor, Employment Development Department.
Or II
Experience: Four years of increasingly responsible professional tax accounting or auditing experience including at least one year conducting a variety of complex audits or financial examinations. (Experience in the California state service applied toward this requirement must include at least one year performing the duties of a class with a level of responsibility equivalent to that of an Associate Tax Auditor, Employment Development Department.) and
Education: Completion of the course work requirements described for a Tax Auditor, Employment Development Department, under Pattern I, II, or III.
Supervising Tax Auditor I, Employment Development Department
Either I
One year of experience in the California state service performing professional tax accounting or auditing duties of a class with a level of responsibility equivalent to that of an Associate Tax Auditor, Employment Development Department.
Or II
Experience: Four years of increasingly responsible professional tax accounting or auditing experience including at least one year supervising a variety of complex audits or financial examinations. (Experience in the California state service applied toward this requirement must include at least one year performing the duties of a class with a level of responsibility equivalent to that of an Associate Tax Auditor, Employment Development Department.) and
Education: Completion of the course work requirements described for Tax Auditor, Employment Development Department, under Pattern I, II, or III.
Knowledge and Abilities
Tax Auditor, Employment Development Department
Knowledge of: General auditing and accounting principles and procedures; business law; taxing, and related provisions of the California Unemployment Insurance Code and the Revenue and Taxation Code as they relate to the Unemployment and Disability Insurance Programs administered by the Department; related legal opinions, California Unemployment Insurance Appeals Board decisions, and court decisions related to the Unemployment Insurance Code and Personal Income Tax Withholding Programs; auditing practices and procedures as used by the Employment Tax Branch; and departmental policies, rules, and regulations.
Ability to: Apply auditing principles and procedures; apply the provisions of the California Unemployment Insurance Code and the Revenue and Taxation Code and applicable regulations; apply legal opinions, court and California Unemployment Insurance Appeals Board decisions, and departmental policies and procedures; establish and maintain cooperative working relations with those contacted during the course of the work; analyze situations accurately and adopt an effective course of action; reason logically and creatively in unique situations; conduct audits or financial examinations of accounts and records; create good will and maintain it in the initiation and completion of an audit and the disclosure of findings critical in nature or indicating additional tax liability; analyze data and draw sound conclusions; prepare clear, complete, and concise reports; and communicate effectively.
Associate Tax Auditor, Employment Development Department
Knowledge of: All of the above, and specialized and complex auditing practices and procedures as used by the Employment Development Department's Tax Branch and Unemployment Insurance Branch; and organization and operation of the departmental Employment Development Department's Tax Branch and Unemployment Insurance programs.
Ability to: All of the above.
Staff Tax Auditor, Employment Development Department
Knowledge of: All of the above, and the most comprehensive knowledge of all laws and rulings affecting the Employment Development Department's Tax Branch and Unemployment Insurance Branch programs.
Ability to: All of the above, and handle the most difficult, complex, and comprehensive tax program issues; independently function with general or limited guidelines; and exercise the highest degree of judgment in applying laws and audit procedures.
Supervising Tax Auditor I, Employment Development Department
Knowledge of: All of the Tax Auditor, Employment Development Department, and Associate Tax Auditor, Employment Development Department, knowledge listed above, and principles and practices of personnel management and supervision; general principles of automated data processing as related to tax work; departmental equal employment opportunity and upward mobility programs.
Ability to: In addition to the Tax Auditor, Employment Development Department, and Associate Tax Auditor, Employment Development Department, abilities listed above, incumbents at this level must demonstrate the ability to plan, organize, and direct the work of a staff of professional and clerical personnel; and understand and support the Department's equal employment opportunity and upward mobility programs.
Special Qualifications
All Levels:
All employees must be willing to travel and work away from the office.
Class History
* Professional accounting curriculum means core accounting courses that are the required courses needed to obtain a certificate or an Associate of Arts or Bachelors Degree in Accounting. Unacceptable courses would include mathematics, statistics, data processing, bookkeeping, marketing, and Introduction to Accounting.
