Tax Auditor

Definition

Definition: Under general supervision from the Senior Tax Auditor, schedules and conducts regular tax audits of respective businesses operating in the Community. Reviews and analyzes complex transaction privilege, tobacco and alcohol tax returns, revenue reports or amended tax returns for discrepancies in reporting. Researches, interprets and apply Community tax ordinances and regulations. Monitors and reviews tax and revenue records of businesses within the Community to ensure that taxable revenues are accurately reports and taxes paid. This job class is treated as FLSA Exempt.

Essential Functions : Essential functions may vary among positions and may include the following tasks, knowledge, abilities, skills, and other characteristics. This list of tasks is ILLUSTRATIVE ONLY and is not intended to be a comprehensive listing of tasks performed by all positions in this classification.

Examples of Tasks

1. Selects, schedules and conducts tax audits for businesses operating in the Community.

• Inspects and analyzes complex tax returns, amended tax records and revenue statements to ensure business owners comply with Community tax disclosure and collection requirements.
• Assists business owners in developing payment schedules as needed to satisfy tax liabilities.
• Advises and assists in educating business owners and leaseholders on applicable SRPMIC tax collection requirements and ordinances.

2. Examines and verifies accuracy of bookkeeping records, sales invoices, general ledgers, etc. to accurately determine tax liability to the Community.

• Discusses audit findings with the Senior Tax Auditor and prepares and mails formal assessment letters to business or lease owners.

3. Researches and develops audit leads for tax audits of businesses and leaseholders.

• Educates and familiarizes taxpayers with Community tax collection and disclosure requirements.
• Reviews accounting books and records of taxpayers, if applicable, for appropriateness of accounting methods and determining potential tax liability.
• Applies and ensures Generally Accepted Accounting Principles are followed in the analysis of all businesses and leaseholders records.

4. Assists the Senior Tax Auditor in a variety of financial and analytical ad hoc projects and special assignments as needed.

• Assists with analyzing and preparing reports on Community taxation and collection related issues.

5. Documents and maintains audit records and computerized database of on all business owners and status of tax liabilities.

• Writes and maintains audit findings and conclusions summaries considering condition, cause and effect.
• Monitors and reviews businesses accounting books and records to determine appropriateness of accounting methods employed and compliance with SRPMIC statutory provisions.

6. Investigates and provides recommendations for resolving tax collection, tax liability and tax disputes issues.

• Reviews and analyzes sale receipts, businesses legal documents and records, financial transactions, etc, in determining course of action for resolution of tax related issues.
• Keeps supervisor informed of irregularities in tax reporting or attempts by business owners to defraud or renege on payment of taxes.
• Assists the department with preparing presentations for the Tribal Council on status of property and sale tax payment and collection.

7. Performs other job related duties as assigned by the Senior Tax Auditor, Senior Tax Manager or Treasurer.

Knowledge, Skills, Abilities and Other Characteristics:

• Knowledge of history and culture of the Salt River Pima Maricopa Indian Community and Tribal laws, rules, customs and traditions.
• Knowledge of Generally Accepted Accounting Principles (GAAP).
• Knowledge of tax and fiscal reporting requirements under a local government and associated GAAP.
• Knowledge of principles and practices of auditing, accounting and property tax assessment.
• Knowledge of tribal, state and federal legislative process as related to property and sales tax codes.
• Knowledge of principles and procedures of financial record keeping and reporting.
• Knowledge of principles and practices of organizational financial administration.
• Knowledge of laws and ordinances relating to SRPMIC property and sales tax collection requirements.
• Knowledge of modern office procedures, methods and computer equipment.
• Knowledge of tribal, state and federal tax laws.

• Skill establishing and maintaining effective working relationships with Community Council, Community Manager, business owners and leaseholders as well as with outside entities.
• Skill developing, revising and implementing tax oriented policies and procedures.
• Skill understanding and applying complex policies, procedures, rules, regulations and guidelines.
• Skill in applying auditing and accounting methods and techniques for property and sales tax reports.
• Skill with mathematical computations.
• Skill with verbal and written communications.
• Skill with interpersonal relationships.

• Ability to apply GAAP in the conduct and completion of audit work.
• Ability to communicate in the English language with business owners and leaseholders, co-workers, and the public in face-to-face one-to-one settings, using telephone or in group settings.
• Ability to operate a personal computer and appropriate software, utilize databases and develop new systems, reporting mechanisms, etc. as needed.
• Ability to communicate verbally and in writing with customers, clients members of the general public, outside entities, administrative staff and co-workers.
• Ability to move objects such as laptop computer and taxpayer records weighing less than 25 pounds long distances (more than 20 feet).
• Ability to produce written documents with clearly organized thoughts, using proper sentence construction, punctuation and grammar, in a timely manner.
• Ability to work cooperatively with others.

Minimum Qualifications

• Education & Experience: A Bachelor's degree from an accredited college or university in Accounting, Finance or closely related field, AND a minimum of one (1) year in governmental accounting, tax auditing, and/or internal auditing.
  
• Equivalency: Any equivalent combination of education and/or experience that would allow the candidate to satisfactorily perform the duties of this position, will be considered.
  
• Underfill Eligibility: An enrolled Community Member whom closely qualifies for the minimum qualifications for a position may be considered for employment under SRPMIC Policy 2-19, Underfill.
  

Special Requirements

Special Requirements: May be required to work beyond normal work hours including nights, weekends and holidays.

Prior to hire as an employee, applicants will be subject to drug and alcohol testing. Will be required to pass a pre-employment background/fingerprint check.

"SRPMIC is an Equal Opportunity/Affirmative Action Employer" Preference will be given to a qualified : Community Member Veteran, Community Member, Spouse of Community Member, qualified Native American, and then other qualified candidate.

In order to obtain preference, the following is required: 1) Qualified Community Member Veteran (DD-214) will be required at the time of application submission 2) Qualified Community Member (must provide Tribal I.D at time of application submission),3) Spouse of a Community Member (Marriage License/certificate and spouse Tribal ID or CIB is required at time of application submission), and 4) Native American (Tribal ID or CIB required at time of application submission).

Documents may be submitted by one of the following methods:

1) attach to application

2) fax (480) 362-5860

3) mail or hand deliver to Human Resources.

Documentation must be received by position closing date.

The IHS/BIA Form-4432 is not accepted .

Your Tribal ID/CIB must be submitted to HR-Recruitment-Two Waters.

For full Job Description please contact: Ki-Ana.Loring2@SRPMIC-nsn.gov