Class specifications are intended to present a descriptive list of the range of duties performed by employees in the class. Specifications are not intended to reflect all duties performed within the job.
DEFINITION
Oversee the sales and use tax program, supervise and coordinate work for the revenue functions of the City; maintain financial records and prepare a variety of financial statements and reports in conformance with generally accepted accounting principles and procedures; perform professional level duties and responsibilities involved in leading, planning, performing and completing audits of entities submitting reports and revenues to the City; increase awareness of and enforce compliance with applicable City Code.
JOB CLASSIFICATION
Exempt, Non-Safety Sensitive.
SUPERVISION RECEIVED AND EXERCISED
Receives direction from the Finance Director.
PRIMARY DUTIES--The following are examples of primary duties assigned to positions in this classification. Other related duties and responsibilities may be assigned.
1. Plan, prioritize, assign, supervise, and review the work of assigned staff; participate in the selection of assigned staff; provide or coordinate staff training; work with employees to correct deficiencies; implement discipline procedures; set goals and review progress for the division and employees.
2. Develop, administer, and monitor the components of the sales tax software system including structure, internal controls, security, reporting and integration with other software systems.
3. Develop, administer, and monitor all aspects of the sales and use tax program; compile data and prepare a variety of reports on current and future revenue projections, research and compile trends in retail activity and sales tax collections.
4. Develop and oversee the City’s audit program; plan, perform and complete audits of businesses for compliance with City Sales and Use Tax Code, franchise fee agreements, municipal contracts and departmental procedures; document and report all audit findings; determine scope, sampling methods, and procedures for audits; review prior audit files and applicable industry standards and court decisions; act as the lead auditor in completion of all audits; conduct audit meetings with the businesses and their respected financial and legal representatives.
5. Perform a variety of analytical duties in support of professional accounting functions; participate in the posting, balancing and reconciliation of the general ledger and subsidiary accounts; prepare year-end reconciliations and closing entries; audit assigned accounts; and prepare timely and accurate financial statements and documents.
6. Prepare the City’s Comprehensive Annual Financial Report.
7. Analyze and prepare a variety of monthly, quarterly and annual reports for assigned departments including sales tax analysis, grant allocations; maintain necessary records and logs.
8. Conduct internal audits of City departments or operations as requested; determine scope of audit; communicate audit processes and procedures; conduct audit and make recommendations.
9. Interpret Sales and Use Tax Ordinances and research and prepare administrative regulations, amendments and formal interpretations of the sales and use tax code.
10. Develop, administer, and oversee public education regarding sales and use tax laws; design and produce tax seminars to enhance the business communities understanding of codes and regulations, review and oversee publication of tax information guides; enforce and collect outstanding liabilities comprised of tax, penalty and interest through a variety of methods.
11. Carry out all actions necessary for final enforcement duties including court summons, tax assessments, garnishment notices, seizure warrants, etc.; appear and provide testimony in court as necessary.
12. Attend and participate in professional group meetings; stay abreast of new trends and innovations in field of tax use and internal audits.
13. Assist in the preparation of the City-wide budget.
QUALIFICATIONS
Knowledge of:
Principles of supervision and training.
Operations, services, and activities of a sales and use tax audit program.
Generally accepted accounting theory, principles, practices, and their application to a variety of individual, partnerships,
corporations, non-profit entities, and municipal government entities.
Principles and practices of general ledger preparation and reconciliation.
Principles of municipal budget preparation and administration.
Codes of professional conduct.
Auditing principles and practices.
Principles and practices of financial analysis, record keeping, auditing and reporting.
Advanced mathematical concepts, including statistical analysis and comparison.
Principles and practices of business sales and use tax.
Automated financial information systems and integrated business office software.
Modern office technology and equipment, including computers and related software applications.
Applicable Federal, State, and local codes, laws and regulations.
City Services and municipal organizations as they relate to tax and revenue enforcement.
Ability to:
Oversee, direct, and coordinate the work of staff.
Research, prepare and analyze financial and accounting records, statements, and reports.
Analyze and apply sales invoicing, purchasing and disbursement, and other operating and accounting procedures to determine sales and use tax liability.
Plan, organize and conduct audits.
Interpret and apply contract provisions.
Prepare revenue forecasts.
Operate and use modern office equipment including computers and various software applications.
Analyze complex accounting issues and recommend solutions to existing problems.
Prepare clear and concise administrative and financial reports.
Interpret and apply Federal, State, and local policies, laws and regulations.
Communicate clearly and concisely, both orally and in writing.
Establish and maintain effective working relationships with those contacted in the course of work.
Prepare technical reports, statements and correspondence for court evidence and public presentation.
Experience and Training Guidelines
Minimum Requirements:
Experience:
Four (4) years of increasingly responsible professional accounting experience including experience in auditing, revenue management and compliance including one (1) year of supervisory experience.
Training:
Bachelor’s degree from an accredited college or university with major course work in accounting, finance, business administration or a related field.
Other combinations of experience and education that meet the minimum requirements may be substituted.
License or Certificate
Possession of, or ability to obtain, a CPA.
Possession of, or ability to obtain, a valid Colorado driver’s license.
WORKING CONDITIONS
Environmental Conditions:
The job is performed in the following working environment:
Office environment.
Physical Conditions:
The job is characterized by:
Sedentary Work: Exerting up to 10 pounds of force occasionally and/or a negligible amount of force frequently or constantly to lift, carry, push, pull or otherwise move objects, including the human body. Sedentary work involves sitting most of the time. Jobs are sedentary if walking and standing are required only occasionally, and all other sedentary criteria are met.
The following physical activities are very or extremely important in accomplishing the job’s purpose and are performed daily.
While performing the duties of this job, the employee is required to sit for prolonged periods. The employee is regularly required to see, hear, talk, stand, twist, and use repetitive motions in the conduct of work. The employee is also required to perform light lifting.