Address: OFFICE OF AUDIT AND ANALYSIS
1655 W Jackson St, Phoenix, AZ 85007

Salary Range: $55,460.00 - $68,000.00

Anticipated Salary: $55,460.00

Grade: 19

Closing Date: 11/13/2024

Tax and Fee Auditor Grade 19
Working under immediate supervision, performs International Fuel Tax Agreement (IFTA) and International Registration Plan (IRP) compliance audits and progressively performs more complex audits under the guidance of Tax and Fee Supervisor for career Advancement. Execute audit programs in accordance with the IFTA and IRP audit requirements, and the Audit Manual. Occasional overnight travel required (up to 20%).

Tax and Fee Audit Specialist Grade 21
Working under general supervision, performs more complicated IFTA and IRP audits as well as the Rental Surcharge Audits. Execute audit programs in accordance with the IFTA and IRP audit requirements and the Audit Manual. In addition executes Rental Vehicle Surcharge audit programs in accordance with Generally Accepted Government Auditing Standards. Occasional travel required (up to 20%).

Note: Positions will be assigned based on the experience and qualifications listed below. Upon satisfactory completion of department promotional standards and demonstration of competency for all job requirements, employees may be eligible to be promoted to the next level.

This position may be available for remote work within Arizona (2 days minimum per week in the office/hoteling).

The State of Arizona strives for a work culture that affords employees flexibility, autonomy, and trust. Across our many agencies, boards, and commissions, many State employees participate in the State’s Remote Work Program and are able to work remotely in their homes, in offices, and in hoteling spaces. All work, including remote work, should be performed within Arizona unless an exception is properly authorized in advance.

Tax and Fee Auditor:
Prepares audit work papers to include sufficient, relevant, and competent evidence to provide a basis for conclusions reached by interpreting and evaluating data to determine if the information provided is accurate, reliable and complete.

Analyzes and tests business records to ensure accuracy, consistency, and compliance with applicable laws, policies and procedures; determine revenues related to fuel tax; and accuracy and compliance of accounting methods, procedures, and results. Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity. Tests accounting software applications and procedures to verify the accuracy, integrity, and compliance of automated accounting systems related to fuel tax.

Gather taxpayer receipts and documentation to support the tax return. Reviews all necessary information and tax returns during a fuel tax audit/records review. Interviews taxpayers in fuel tax audit/records review. Determines how the auditee gathered and compiled their accounting records in fuel tax audit/records review. Ensures compliance with IFTA and IRP and state law in the fuel tax audit/records review.

Reviews fuel information from various sources and determine appropriateness and accuracy. Compares data, identifies information and determines if data meets state laws. This position assesses additional tax on fuel purchases if the fuel receipts do not show the location of the purchase and the amount of tax paid. Reviews all the gathered data and compares it to tax returns to determine if the taxpayer paid the appropriate amount of tax, if they are entitled to a refund, or if a penalty should be assessed. Auditor prepares and presents a final report to the taxpayer.

Submits comprehensive reports to appropriate division personnel for revenue collection and compliance follow up as necessary. Coordinates with other agency personnel as required to clarify findings, interpret and apply state laws, policies and procedures and accounting principles, and provide technical assistance.

Writes summary analyses of audit findings to explain and justify determinations of error, deficiency, anomaly, and/or violations. Determines and applies appropriate accounting audit methodology, provides guidance and technical assistance to taxpayers and recommends changes to ensure accuracy and consistency on future tax returns.

Tax and Fee Audit Specialist:
Prepares audit work papers to include sufficient, relevant, and competent evidence to provide a basis for conclusions reached by interpreting and evaluating data to determine if the information provided is accurate, reliable and complete.

Reviews gathered data, compare to tax returns, determine if taxpayer paid appropriate amount of tax, if they are entitled to a refund, or if a penalty should be assessed. Reviews all data for a RVS Audit, ensures the proper amounts of funds were remitted to the state. Prepares and presents a final report to the taxpayer.

Reviews fuel information from various sources and determine appropriateness and accuracy. Compares data, identifies information and determines if data meets state laws. This position assesses additional tax on fuel purchases if the fuel receipts do not show the location of the purchase and the amount of tax paid.

Gather taxpayer receipts, documentation to support tax return or rental surcharge report. Review necessary information and tax returns during a fuel tax audit or law/policy in a RVS audit. Interview taxpayers in fuel tax audit or auditee in rental surcharge audit and records results. Determines how auditee gathered and compiled their accounting records in fuel tax audit. Ensure compliance with state law, policy, or contract in rental vehicle surcharge audit. Tests accounting software applications and procedures to verify accuracy, integrity, compliance of accounting systems related to fuel tax or RVS.

Analyze,test business records to ensure accuracy,consistency,compliance with applicable laws, policies and procedures; determine revenue related to fuel tax; and accuracy and compliance of accounting methods, procedures, and results. Examine/Evaluate financial/information systems, ensure system reliability and data integrity.

Submits comprehensive reports to appropriate division personnel for revenue collection and compliance follow up as necessary. Coordinates with other agency personnel as required to clarify findings, interpret and apply state laws, policies and procedures and accounting principles, and provide technical assistance.

Writes summary analyses of audit findings to explain and justify determinations of error, deficiency, anomaly, and/or violations. Determines,applies appropriate accounting audit methodology, guidance, technical assistance to taxpayers and recommends changes to ensure accuracy and consistency on future tax returns.

Knowledge:
- Auditing accounting and auditing methods and system; of general auditing standards and procedures.
- Computer technology principles, terminology and programming. Google Workspace.
- Federal regulations, Arizona Revised Statutes, applicable agency manuals, and policies and procedures.

Skill:
- Accurately analyze and interpret data.
- Communicate effectively and train others.

Ability:
- Compose clear and concise audit reports.
- Accurately complete and assemble audit working papers.

Tax and Fee Auditor (Auditor 2) - General business experience in the subject area of the audit function.
Tax and Fee Audit Specialist (Auditor 3) - Experience in auditing work, principles, standards, and technique

This position requires driving or the use of a vehicle as an essential function of the job and the following requirements apply. Any employee operating a motor vehicle on State business must possess and retain a current, valid class-appropriate driver’s license, complete all required training, and successfully pass all necessary driver’s license record checks. The license must be current, unexpired, and neither revoked nor suspended. Employees who drive on state business are subject to driver’s license record checks, must maintain acceptable driving records, and must complete all required driver training. An employee who operates a personally owned vehicle on state business shall maintain the statutorily required liability insurance (see Arizona Administrative Code (A.A.C.) R2-10-207.11).

Tax and Fee Auditor (Auditor 2): General business experience in the subject area of the audit function. Minimum of 1 year of related experience.

Tax and Fee Auditor Specialist (Auditor 3): Able to demonstrate the ability to accurately, efficiently, independently, and professionally perform all of the tasks required of the “Tax and Fee Auditor” (Auditor 2) role. In addition to those tasks, the scope of duties and tasks to be learned and performed includes: Execute audit programs in accordance with the IFTA and IRP audit requirements and the Audit Manual. In addition executes Rental Vehicle Surcharge audit programs in accordance with Generally Accepted Government Auditing Standards.

This position requires at least one year of experience operating as a Tax and Fee Auditor, and demonstration of proficiency in all of the Tax and Fee Auditor tasks. In addition, experience in auditing work, principles, standards and technique. Must be able to successfully complete a more complicated IFTA and IRP audit as well as a Rental Surcharge audit in order to advance to a Tax and Fee Audit Specialist position.

All newly hired State employees are subject to and must successfully complete the Electronic Employment Eligibility Verification Program (E-Verify).

The Arizona Department of Administration offers a comprehensive benefits package to include:
• Sick leave
• Vacation with 10 paid holidays per year
• Paid Parental Leave-Up to 12 weeks per year paid leave for newborn or newly-placed foster/adopted child (pilot program).
• Health and dental insurance
• Retirement plan
• Life insurance and long-term disability insurance
• Optional employee benefits include short-term disability insurance, deferred compensation plans, and supplemental life insurance

By providing the option of a full-time or part-time remote work schedule, employees enjoy improved work/life balance, report higher job satisfaction, and are more productive. Remote work is a management option and not an employee entitlement or right. An agency may terminate a remote work agreement at its discretion.

Learn more about the Paid Parental Leave pilot program here. For a complete list of benefits provided by The State of Arizona, please visit our benefits page

Mandatory participation in the Arizona Retirement System (ASRS) is required.

The State of Arizona is an Equal Opportunity/Reasonable Accommodation Employer. Persons with a disability may request a reasonable accommodation such as a sign language interpreter or an alternative format by calling (602) 712-8188. Requests should be made as early as possible to allow sufficient time to arrange the accommodation. ADOT is an Equal Employment Opportunity Employer.