NATURE OF WORK
This is advanced professional collection and auditing work of the highest order of complexity for the Revenue Collection Division.
Work involves collection of taxes and conducting field and office audits in accordance with standards established by the American Institute of Certified Public Accountants, Florida Statutes, Broward County's Administrative Code and Broward County's Policy and Procedures. An employee in this classification conducts or participates in the management of tax collection, audits, reviews and investigations of a taxpayer's compliance with the various taxing statutes of the State of Florida and Broward County Ordinances. Position incumbent exercises considerable independent judgement within the limit of prescribed statutes, ordinances, policies, procedures and professional standards. This employee supervises auditors and other employees assigned to the collection of the Tourist Tax. Work is performed independently within prescribed policies, procedures and professional standards and is reviewed on the basis of written reports and attainment of goals and objectives.
Plans, organizes and directs the audit and collection of the Tourist Tax.
Conducts or participates in field and office audits of the County's transient accommodations' financial and accounting records to attest that they are in compliance with the various taxing statutes of the State of Florida and Broward County Ordinances; determines the amount of adjustment if the taxpayer is not in compliance.
Performs financial and compliance audits using generally accepted auditing standards for hotels and motels; utilizes an audit work program to conduct each audit.
Provides audit reports with documentation to support all findings of the audit.
Supervises, reviews and evaluates the work of subordinate auditors.
Acts as liaison between, and works closely with collection sections, divisional administration and state agencies; makes recommendations concerning legislative action to revise or
implement changes in current statutes, ordinances, procedures and rules pertaining to the Tourist Tax; testifies in court on operational regulations and procedures.
Performs related work as required.
KNOWLEDGE, ABILITIES AND SKILLS
Thorough knowledge of basic management, accounting and auditing principles and procedures.
Thorough knowledge of Florida Tax Laws and County Ordinances for Tourist Development Tax.
Thorough knowledge of generally accepted auditing standards as defined by the American Institute of Certified Public Accountants.
Thorough knowledge of governmental accounting and auditing principles and procedures.
Thorough knowledge of office procedures and practices including microcomputer activities.
Thorough knowledge of current literature, trends and developments in the fields of governmental accounting and auditing.
Ability to record and report the results of this examination and evaluation clearly in writing.
Ability to train and supervise auditors and other staff.
Ability to serve the public and fellow employees with honesty and integrity in full accord with the letter and spirit of Broward County's Ethics and Conflict of Interest policies.
Ability to establish and maintain effective working relationships with the general public, co-workers, elected and appointed officials and members of diverse cultural and linguistic backgrounds regardless of race, religion, age, sex, disability or political affiliation.
DESIRABLE EXPERIENCE AND TRAINING
Graduation from an accredited four-year college or university with major course work in accounting and some course work in auditing and management; thorough experience in accounting and/or auditing, including considerable supervisory experience; or any equivalent combination of training and experience.
Bargaining Unit: Unrepresented
FLSA Status: Exempt
Code of Ethics
Work Locations: Revenue Collection
Class Spec Estab./Revised: E10/93