Auditor-Appraiser I Government Job Dept-Assessor’s Office Full Time

This recruitment is for Level I. The salary rage for level I is $1,712.00 -$2293.60 biweekly  ($21.40 -$28.67 per hour). 

Note: A training and experience evaluation may be utilized to determine an applicant’s ranking among qualified candidates. Based upon information provided in this application including responses to supplemental questions, an applicant’s education, training and experience (full-time equivalent) may be evaluated. Applicants should provide thoughtful and thorough responses to supplemental questions as they play an important role in this recruitment process.  All qualifying work experience that is described or included in responses to supplemental questions MUST also be included and detailed in the “Work Experience” section of this application. “See Resume” is not an acceptable response for any supplemental question. 

FLSA: Non-Exempt

DEFINITION

 Under close or general supervision or direction, performs routine to complex appraisal audits; validates property values and assesses business and personal property and fixtures; examines and audits accounting records, financial statements, and other records; and performs related duties as assigned.

 SUPERVISION RECEIVED AND EXERCISED 

Receives close supervision (Auditor-Appraiser I), general supervision (Auditor-Appraiser II), or direction (Auditor-Appraiser III) from the Supervising Auditor-Appraiser. Exercises no direct supervision over staff.

CLASS CHARACTERISTICS

Auditor-Appraiser I: This is the entry-level classification in the Auditor-Appraiser series. Initially under close supervision, incumbents learn and perform routine auditing and appraisal work in support of the Assessor’s Office. As experience is gained, assignments become more varied and complex; close supervision and frequent review of work lessen as an incumbent demonstrates skill to perform the work independently. Positions at this level usually perform most of the duties required of the positions at the II-level but are not expected to function at the same skill level and usually exercise less independent discretion and judgment in matters related to work procedures and methods. Work is usually supervised while in progress and fits an established structure or pattern. Exceptions or changes in procedures are explained in detail as they arise.

 Auditor-Appraiser II: This is the working-level classification in the Auditor-Appraiser series. Under general supervision, positions at this level are distinguished from the I-level by the performance of the full range of duties as assigned, working independently, and exercising judgment and initiative. Positions at this level receive only occasional instruction or assistance as new or unusual situations arise and are fully aware of the operating procedures and policies of the work unit. 

Auditor-Appraiser III: This is the fully qualified journey-level classification in the Auditor-Appraiser series responsible for performing the most complex work assigned to the series. Incumbents regularly work on tasks which are varied and complex, requiring considerable discretion and independent judgement. Positions in the classification rely on experience and judgement to perform assigned duties. Assignments are given with general guidelines and incumbents are responsible for establishing objectives, timelines, and methods to deliver services. Work is typically reviewed upon completion for soundness, appropriateness, and conformity to policy and requirements. Positions at this level are distinguished from the II-level by independently performing the more complex audits and providing project and/or specialist support.

 Positions in the Auditor-Appraiser class series are flexibly staffed; positions at the II- and III-levels may be filled by advancement from the I- and II-levels, respectively; progression to the next level in the series is dependent on (i) management affirmation that the position is performing the full range of duties assigned to the classification; (ii) satisfactory work performance; (iii) the incumbent meeting the minimum qualifications for the classification including any licenses and certifications; and (iv) management approval for progression to the next level in the class series.

EXAMPLES OF TYPICAL JOB FUNCTIONS

Typical functions may include any of the following tasks, knowledge, abilities, and other characteristics. The list that follows is not intended as a comprehensive list; it is intended to provide a representative summary of the major duties and responsibilities. Incumbent(s) may not be required to perform all duties listed, and may be required to perform additional, position-specific tasks. Some duties, knowledge, skills, and abilities may be performed in a learning capacity for entry-level (I Level) positions

• Reviews, assesses, and audits annual financial records of industrial, commercial, and agricultural firms, including, but not limited to, general ledgers, journals, financial statements, tax returns, and other records and source documents relating to supplies, fixed assets, and leased equipment to determine the completeness and accuracy of information reported for tax assessment purposes.
• Processes business property statements for tax assessments by comparing with previous statements, classifying equipment based on State of California Board of Equalization guidelines, applying penalties as mandated, requesting additional documentation, updating internal assessment records, and purging statements; reviews and corrects business property statements for accuracy, validity, and completeness.
• Maintains quality assurance of audits and appraisals by examining audit reports to ensure compliance with policies and procedures and California Tax and Revenue Code guidelines; coordinates with real property appraisers to avoid double assessments; coordinates information with other auditors and appraisers and provides guidance as needed.
• Provides information to the public and taxpayers in person and on the telephone; researches and explains business property valuation and taxation procedures, audit findings, appeal procedures, and revenue and taxation code provisions.
• Determines taxable value of property and makes corrections to tax roll.
• Represents the Assessor during all assessment appeal hearings; corresponds with taxpayers to determine complaints or questions; reviews records and fixed asset lists to compare with reported costs from annual business property statements.
• Conducts on-site and field inspections of businesses to verify physical condition of fixed assets and equipment with information obtained from accounting records.
• Prepares and maintains detailed audit work papers; prepares written summary of audit procedures and findings.
• Participates in California Counties Cooperative Audit Services Exchange; performs audits for other California counties as requested; reviews materials submitted by other counties and prepares reports and correspondence.
• Performs research, compiles, and organizes a variety of information, documents, forms, records, and data to prepare reports, presentations, and correspondence and provide follow-up information to inquiries.
• Maintains accurate and detailed documents and records, verifies accuracy of information, coordinates with real property appraisers to avoid double assessments, researches discrepancies, and records information.
• Participates in planning, developing, and implementing departmental policies, procedures, and plans.
• Attends professional and business meetings and conferences; monitors changes in laws and procedures and evaluates their effect upon County operations; recommends and implements recommended changes.
• Performs related duties as assigned.

Knowledge of:

• Principles and practices of conducting audits and appraisals for business property valuation and taxation purposes.
• California Revenue and Taxation Code and business valuation procedures and standards.
• Principles, practices, and methods of accounting and auditing.
• Principles and practices of assessment appeals. 
• Principles of property classification for taxation purposes. 
• Principles and practices of data collection and report generation.
• Principles and procedures of record-keeping and preparation of reports, correspondence, and other documents.
• Applicable federal, state, and local laws, ordinances, and procedures relevant to assigned area of responsibility. 
• Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and County staff.
• The structure and content of the English language, including the meaning and spelling of words, rules of composition, and grammar.
• Modern equipment and communication tools used for business functions and program, project, and task coordination, including computers and software programs relevant to work performed.

 Ability To:

• Research, organize, analyze, interpret, and verify business records, financial information, and property statements.
• Apply appropriate methods, practices, procedures, and regulations in the audits and appraisals for business property valuation and taxation purposes.
• Explain audit procedures and determinations to taxpayers.
• Assign accurate and equitable fair market value to business property for taxation purposes. 
• Prepare clear and concise reports, correspondence, and other written material. 
• Make accurate mathematical and statistical calculations.
• Maintain accurate records and files.
• Understand, interpret, and apply all pertinent laws, codes, regulations, policies and procedures and standards relevant to work performed.
• Effectively represent the department and the County in meetings with governmental agencies, various business and professional organizations, and in meetings with individuals.
• Independently organize work, set priorities, meet critical deadlines, and follow-up on assignments.
• Use tact, initiative, prudence, and independent judgment within general policy and procedural guidelines.
• Effectively use computer systems, software applications relevant to work performed and modern business equipment to perform a variety of work tasks.
• Communicate clearly and concisely, both orally and in writing, using appropriate English grammar and syntax.
• Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.

 Education and Experience:

Any combination of training and experience that would provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the required qualifications would be:

 Equivalent to a bachelor’s degree from an accredited college or university with major coursework in accounting, finance, auditing, or a related field OR be a licensed accountant in the State of California; and

Auditor-Appraiser I: None

 Auditor-Appraiser II: Two (2) years of increasingly responsible experience equivalent to the County’s class of Auditor-Appraiser I.

 Auditor-Appraiser III: Three (3) years of increasingly responsible experience equivalent to the County’s class of Auditor-Appraiser II.

 Certifications and Licenses:

• Must possess a valid US driver’s license upon date of application. Must obtain California driver’s license following hire date per California DMV regulations.
• Auditor-Appraiser I: Must qualify to obtain a temporary Appraiser Certificate, and within one (1) year of appointment, must obtain a permanent appraisal certificate which includes Auditor-Appraiser designation issued by the State Board of Equalization (Revenue and Tax Code section 673).
• Auditor-Appraiser II and Auditor-Appraiser III: Must possess and maintain a permanent Appraiser Certificate which includes Auditor-Appraiser designation issued by the State Board of Equalization (Revenue and Tax Code section 670 and subsequent sections).

PHYSICAL DEMANDS

When assigned to an office environment: 

• Mobility to work in a standard office setting and use standard office equipment, including a computer; to operate a motor vehicle and visit various County sites; primarily a sedentary office classification although standing in work areas and walking between work areas may be required; occasionally bend, stoop, kneel, reach, push and pull drawers open and closed to retrieve and file information; ability to lift, carry, push, and pull materials and objects up to 50 pounds.
• Vision to read printed materials and a computer screen. 
• Hearing and speech to communicate in person and over the telephone. 
• Finger dexterity is needed to access, enter, and retrieve data using a computer keyboard or calculator and to operate standard office equipment.

 When assigned to field inspection:

• Mobility to work in changing site conditions; to sit, stand and walk on level, uneven or slippery surfaces; to reach, twist, turn, kneel, and bend, to climb and descend ladders and to operate a motor vehicle and visit various County sites.
• Strength and stamina to perform light to medium physical work; lift, carry, push, and pull materials and objects up to 50 pounds. 
• Vision to inspect site conditions and work in progress. 
• Fieldwork requiring frequent walking in operational areas to identify problems or hazards, with exposure to hazardous materials in some site locations.

 WORKING CONDITIONS

• Office environment with moderate noise levels, controlled temperature conditions and no direct exposure to hazardous physical substances.
• Also includes field work with exposure to loud noise levels, cold and hot temperatures, inclement weather conditions, road hazards, chemicals, mechanical and/or electrical hazards and hazardous physical substances and fumes.
• Employees may interact with upset staff and/or public and private representatives in interpreting and enforcing departmental policies and procedures.

 EQUIPMENT AND TOOLS UTILIZED

• Equipment utilized includes personal computer, fax machine, motor vehicle, and standard office equipment.

 Disaster Service Worker

All Butte County employees are designated Disaster Service Workers through state and local law (California Government Code Section 3100-3109). Employment with the County requires the affirmation of a loyalty oath to this effect. Employees are required to complete all Disaster Service Worker related training as assigned, and to return to work as ordered in the event of an emergency.