STATE OF
HUMAN RESOURCES
CLASSIFICATION: ROAD TOLL AUDITOR II
Class Code: 7792-21 Date Established: 05-02-58
Occupational Code: 7-2-4 Date of Last Revision: 04-10-08
BASIC PURPOSE: To conduct audits and investigations of the
accounts of licensed motor fuel distributors in order to verify the tax paid to
the state.
CHARACTERISTIC DUTIES AND RESPONSIBILITIES:
·
Performs
audits to prove the accuracy of tax reports submitted by licensed dealers.
·
Audits by
testing the effectiveness of manual or computerized systems controls dealing
with fuel receipts, billings, or inventories used in support of reports of
self-assessed road toll revenue due to the state.
·
Compares
liability reported to that reported to other states and the federal government.
·
Recommends
changes in accounting and recordkeeping controls when such changes are deemed
necessary.
·
Prepares audit
reports to fully explain audit findings.
·
Supervises
other auditors assigned to an audit to expose them to various audit techniques
and situations.
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DISTINGUISHING FACTORS:
Skill: Requires skill in developing formats and
procedures for special applications OR in investigating and reviewing the use
of equipment and data for a specialized function.
Knowledge: Requires logical or scientific understanding
to analyze problems of a specialized or professional nature in a particular
field.
Impact: Requires responsibility for achieving direct
service objectives by assessing agency service needs and making preliminary
recommendations for the development of alternative short-term program policies
or procedures. Errors at this level
result in incomplete assessments or misleading recommendations causing a
disruption of agency programs or policies.
Supervision: Requires direct supervision of other
employees doing related or similar work, including scheduling work,
recommending leave, reviewing work for accuracy, performance appraisal, or
interviewing applicants for position vacancies.
Working Conditions: Requires performing regular job functions in
a controlled environment with minimal exposure to disagreeable job elements and
little risk of hazard to physical or mental health.
Physical Demands: Requires light work, including continuous
walking or operating simple equipment for extended periods of time as well as
occasional strenuous activities such as reaching or bending.
Communication: Requires summarizing data, preparing reports,
and making recommendations based on findings which contribute to solving
problems and achieving work objectives.
This level also requires presenting information for use by administrative-level
managers in making decisions.
Complexity: Requires coordinating a combination of
diverse job functions in order to integrate professional and technical agency
goals. This level also requires
considerable judgment to implement a sequence of operations or actions.
Independent Action: Requires a range of choice in applying a
number of technical or administrative policies under general direction and
making routine decisions or in recommending modifications in work procedures
for approval by supervisor.
MINIMUM QUALIFICATIONS:
Education: Bachelor's degree from a recognized college
or university with major study in accounting or business administration.
Experience: Three years' experience in auditing,
accounting or related work.
OR
Education: Associate's degree from a recognized college
or technical institute with major study in accounting or business
administration, with at least three courses in accounting. Each additional year of approved formal
education may be substituted for one year of required work experience.
Experience: Five years' experience in auditing,
accounting or related work.
License/Certification: Valid New Hampshire driver's license.
RECOMMENDED WORK TRAITS: Considerable knowledge of accounting and auditing
principles, sampling techniques and methods and their application to auditing
procedures. Some knowledge of the
principles of computerized accounting systems.
Some knowledge of the rules, regulations and policies as outlined in the
Road Toll Law and the Code of Administrative Regulations. Ability to determine violations and to detect
and explain significant irregularities in distributors' monthly reports. Ability to review and interpret complex
financial data. Ability to develop
worksheets and formulate auditing procedures.
Ability to establish and maintain effective working relationships with
employees and motor fuel distributor employees and officials. Ability to deal with controversial matters
in a tactful manner. Must be willing to
travel throughout the United States when required. Must be willing to maintain appearance
appropriate to assigned duties and responsibilities as determined by the agency
appointing authority.
DISCLAIMER STATEMENT: This class specification is descriptive of general
duties and is not intended to list every specific function of this class title.
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