IOWA DEPARTMENT OF ADMINISTRATIVE SERVICES

HUMAN RESOURCES ENTERPRISE


 

CLASSIFICATION GUIDELINES

 

ACCOUNTANT/AUDITOR SERIES

 

 

 

Classes in the Series


 

Class Code††††††††††† ††† Class Title

SERIES 1:††††††††††††††††

00309

Accountant/Auditor 1

00311/90311

Accountant 2

00312/90312

Accountant 3

90312

Accountant 3

 

SERIES 2:

00309

00327/90327

 

SERIES 3:

00309

00343

00344

 

 

 

Accountant/Auditor 1

Field Auditor

 

 

Accountant/Auditor 1

Revenue Auditor 2

Revenue Auditor 3

 

 

SERIES CONCEPT


 

This series covers those positions that perform professional level operating and/or cost accounting, field auditing and tax auditing work that requires the application of well established accounting, auditing, principles, theories, concepts and practices to a wide variety of difficult problems.

 

EXCLUSIONS


 

Positions assigned responsibility for budgetary matters as their primary function should be allocated to the Budget Analyst series.

 

Employees in the accounting area, but are not at the professional level should be allocated to the Accounting Clerk or Accounting Technician series.

 

All positions that do not have professional accounting and auditing functions assigned as the predominate part of their job.

 

CLASS DISTINCTIONS

 

Accountant/Auditor 1

 

The Accountant/Auditor 1 is the trainee level professional who initially functions under close supervision. Position incumbents spend a minimum of 12 months at this level learning and preparing to be eligible for advancement to the journey level for the series.

 

Accountant 2

 

The Accountant 2 performs journey level professional accounting work involving the management and maintenance of diversified financial recordkeeping. A primary characteristic at this level is the responsibility for operating an accounting system or segment in the intended manner, making day-to-day decisions concerning the accounting treatment of those financial transactions and making recommendations or handling unusual or complex transactions.This can include to a degree the oversight of others though normally in less than an official lead work capacity.Because this is considered to be at the journey level within the series a great deal of independent action can be expected.Because the position is tied together with Accountant Auditor 1 as a trainee journey class, the class of Accountant 2 will include wide latitude of positions ranging from extremely complex to those that are minimally beyond a trainee status.

 

Accountant 2

 

This class code 90311 is used for positions that are exempt from collective bargaining.This class is considered both trainee and journey for positions exempted from bargaining.As such, the class has an extended range that is considered equal to the contract covered classes.

 

Accountant 3

Directs, coordinates and maintains a major accounting system. May oversee, but not supervise, clerical, technical and/or professional accounting staff.Receives little technical supervision, subject basically to administrative review.Position incumbents at this level are not expected to be heavily involved in the day-to-day operational aspects, as found at the Accountant 2 level, but function more in an administrative/oversight capacity.This would include overseeing the compilations of financial records, formulating the overall operational procedures and developing modifications and revisions to the accounting system but not participating in the actual maintenance or updating of the financial entries.

 

Field Auditor

 

The Field Auditor performs journey level professional field auditing in various types of businesses and business entities.Determines employer liability for taxes and insures continuous, proper filing of reports by the employer.Reviews reports of lower level auditors for coverage of law violations, mathematical and accounting accuracy, and arrangement of subject matter; analyzes content of auditorsí reports for technical soundness as necessary.Prepares regular and periodic reports of activities and special reports on matters requiring a decision or interpretation by superiors.

 

Revenue Auditor 2

 

The Revenue Auditor 2 performs journey level tax audits of individuals, partnerships, and business organizations to determine conformance to tax laws, rules, and regulations administered by the Department of Revenue.Participates individually, or as part of a team, in difficult phases of highly complex corporate tax audits; evaluates and determines consistency of accounting and record keeping procedures in relation to tax liabilities.Position incumbents analyze tax returns and pertinent records to identify any irregularities, non-compliance or violations; develops or assists in developing special audits of suspected criminal or civil law violators or for revocation of licenses.Reviews and analyzes entries in journals and ledgers for accuracy, completeness, and conformance with the tax laws, rules and regulations; prepares work schedules to summarize and reconcile audit findings.Prepares amended returns for corrected liabilities; attempts to obtain payment for liability due; appears in court concerning cases of protested liability; prepares and present exhibits.Confers with taxpayers to explain tax laws, rules, and regulations as they apply to assessment of taxes.

 

Revenue Auditor 3

 

The Revenue Auditor 3 conducts highly specialized complex tax audits by independently performing a full range of analytical functions, investigations, and examinations to determine conformance to tax laws, rules, and regulations administered by the Department of Revenue.Plans, assigns, directs and reviews the activities of an audit team on specific assignments in the auditing of returns.Acts as auditor-in-charge of lower level revenue auditors by organizing and scheduling work assignments, determining audit programs, familiarizing auditors with significant facts, and delegating responsibility for specific phases of audit assignments.Position incumbents participate in pre-audit and post-audit conferences with taxpayers and their representatives to present findings of audits.Appears at hearings, or in court, concerning cases of protested liability; prepares and presents audit exhibits as legal evidence, and testifies as to accuracy and validity of audit; develops or assists in developing special audit of suspected major criminal or civil law violators, or for revocation of licenses.Participates in an on-the-job training program by instructing in specialized methods and techniques of tax auditing, statutory provisions, and current application of the laws, rules and regulations.

 

 

 

 

 

 

 

Effective Date:05/12 BR