Auditor

JOB CODE: 1416

PAY GRADE: 2210

SALARY RANGE: $41,114 - $69,994

LOCATION OF WORK
Finance Department

GENERAL DESCRIPTION
Under the direction of a higher classification, performs professional auditing work in determining liability for municipal taxes, verifying the accuracy of residential and commercial sewer and solid waste billings, or in auditing City-Parish financial records and operations. Work involves verifying returns of businesses for sales, use, occupational license, and other tax purposes, determining the liability of taxpayers, or performing complete and detailed audits of sewer and solid waste billings or all accounts and financial transactions in City-Parish departments and agencies. Work requires the exercise of independent judgment in accordance with established policies, rules, regulations, and professional standards, and requires the use of discretion and tact, usually under circumstances in which cooperation must be secured through goodwill rather than legal authority. Work is subject to review through written comments, discussion, and observation of results obtained. Performs other work as requested.

ESSENTIAL WORK TASKS
REVENUE AUDITING: Conducts independent audits of journals, ledgers, invoices, bank statements, and other financial documents and records of taxpayers to verify the accuracy of sales, use, gross receipt, occupational license, and other returns filed under the municipal tax laws and ordinances. Determines amounts of any additional liability; formulates opinions and recommendations from financial evaluations; prepares written reports of findings for submission to and review by a technical superior. Researches businesses for potential audits and performs special projects. INTERNAL AUDITING: Audits financial and operational records, data, and programs to determine the effectiveness of internal controls, efficiency and effectiveness of systems, and the level of compliance with applicable statutes, rules, procedures, policies, and regulations. Examines all contracts, purchase orders, and other documents which may involve obligations of the municipal government; monitors financial operations of City-Parish departments and agencies. Monitors federal and state grants to ensure compliance with applicable regulations. Assists external auditors in audits of City-Parish government; provides assistance to City-Parish departments and agencies in establishing financial, system, and operational controls. Determines audit strategies, programs, and procedures for specific audit assignments. Writes professional audit reports detailing audit procedures, findings, and conclusions. Reviews audit results with the audited party and explains the findings and basis for exceptions. Performs special projects. SERVICE FEE BUSINESS OFFICE: Conducts independent audits of sewer user and solid waste fees to ensure accuracy and compliance with Sewer User Fee and Solid Waste Fee Ordinances and Regulations. Works with the public, governmental agencies, water companies, and others in resolving discrepancies with user fee billings and service issues. Reviews residential and commercial accounts with fee exemptions to determine if billing is compliant with Sewer User Fee and Solid Waste Fee Ordinances and Regulations, and if not, determines appropriate billing. Consults with utility company representatives as needed to identify commercial entities and residences on private water systems to establish billing accounts for sewer and solid waste user fees. Coordinates site visits with the Department of Environmental Services when needed to confirm sewer connections, or to confirm bin service and cart service for solid waste. Performs site inspections of commercial and residential properties as needed to confirm accuracy of sewer user and solid waste user fee billings. Analyzes and calculates fee adjustments based on operational statistics, water usage, sewer flow meter readings, cooling tower meter readings, and other pertinent data provided; advises commercial customers of findings and recommendations. Prepares written reports of findings and recommendations. Performs special projects as assigned by management.

KNOWLEDGE, SKILLS, AND ABILITIES
REVENUE AUDITING: Knowledge of auditing procedures and accounting principles as applied to commercial accounts and auditing for tax purposes. Knowledge of modern office practices, procedures, equipment, and standard clerical techniques as applied to tax accounting systems. Knowledge of the principles and theory of sales, use and occupational license taxes. Knowledge of tax laws, regulations, procedures, and the processes by which they are enforced and delinquent taxes collected. Skill in the operation and care of calculators, computers, and other office machines used in connection with auditing work. Ability to perform independent audits of a standard set of commercial accounts under circumstances requiring the utmost discretion and tact. Ability to prepare complete and accurate audit reports, perform detailed work involving written or numeric data, and make arithmetic calculations rapidly and accurately. Ability to establish and maintain effective working relationships with the public, City-Parish employees, and officials, and to exercise initiative and judgment in difficult situations. Ability to make decisions, recognize precedents and practices, and to use resourcefulness and tact in meeting problems. Ability to express ideas clearly and concisely, orally and in writing. Ability to use a computer for word processing and spreadsheet applications. Ability to lift and carry a laptop and accessories to and from the work site. Ability to apply good work habits such as punctuality, reliability, preciseness, and dependability in order to effectively complete assigned tasks and contribute to the smooth operation of the department and division. INTERNAL AUDITING: Knowledge of generally accepted auditing standards and accounting principles as applied to governmental accounting. Knowledge of all ordinances and resolutions relating to the operation of the municipal accounting system. Skill in the operation and care of calculators, computers, and other office machines used in connection with auditing work. Ability to perform independent audits of a standard set of municipal accounts under circumstances requiring the utmost discretion and tact. Ability to prepare complete and accurate audit reports, perform detailed work involving written or numeric data, and make arithmetic calculations rapidly and accurately. Ability to establish and maintain effective working relationships with the public, City-Parish employees, and officials, and to exercise initiative and judgment in difficult situations. Ability to make decisions, recognize precedents and practices, and use resourcefulness and tact in meeting problems. Ability to express ideas clearly and concisely, orally and in writing. Ability to use a computer for word processing and spreadsheet applications. Ability to lift and carry a laptop and accessories to and from the work site. Ability to apply good work habits such as punctuality, reliability, preciseness, and dependability in order to effectively complete assigned tasks and contribute to the smooth operation of the department and division. SERVICE FEE BUSINESS OFFICE: Knowledge of City-Parish Sewer User Fee and Solid Waste Fee Ordinances and Regulations. Skill in the operation and care of calculators, computers, and other office machines used in connection with auditing work. Knowledge of principals, practices, and techniques used in conducting investigations. Knowledge of public relations in a utility environment. Ability to prepare complete and accurate reports, perform detailed work involving written or numeric data, and make arithmetic calculations rapidly and accurately. Ability to read maps and construction plans. Ability to establish and maintain effective working relationships with the public, other City-Parish departments/divisions, and utility companies. Ability to make decisions, recognize precedents and practices, and to use resourcefulness and tact in meeting problems. Ability to express ideas clearly and concisely, orally and in writing. Ability to use a computer for word processing and spreadsheet applications. Ability to apply good work habits such as punctuality, reliability, preciseness, and dependability in order to effectively complete assigned tasks and contribute to the smooth operation of the department and division.

MINIMUM REQUIREMENTS