Job Description

Recruitment Information

Recruitment Number 23-0236

THIS JOB POSTING WILL REMAIN OPEN UNTIL 25 APPLICATIONS ARE RECEIVED. PLEASE APPLY IMMEDIATELY AS THIS RECRUITMENT MAY CLOSE AT ANY TIME.

Auditor II: $4,339 per month (SR-18, Step D)

Auditor III: $4,690 to $5,713 per month (SR-20, Step D to I)

Auditor IV: $5,076 to $6,177 per month (SR-22, Step D to I)

Note: Hiring rates will be based on availability of funds, the applicant\'s qualifications, and other relevant factors.

Duties Summary

This is a multi-series definition applicable to all classes of positions the primary duties of which are to advise, administer, supervise, or perform professional auditing work for purposes of reviewing and appraising the adequacy of accounting and related management controls within governmental agencies to insure that each maintains an adequate accounting and reporting system, income and unemployment tax compliance by individuals and business firms, rate-making for public utilities and transportation forms, and other related auditing functions. The work requires primarily the application of sound accounting judgment and generally accepted auditing standards and accounting principles.

Level II Auditor is an advanced trainee, performs a variety of assignments ranging from the simple to moderately difficult which do not require the services of a fully trained auditor and performs other duties as required.

Level III Auditor performs moderately difficult professional auditing work by conducting the examinations of smaller agencies or business entities or by auditing primarily one aspect of the fiscal work of both small and large agencies; assists higher-level auditors on more complex audit assignments; and performs other duties as required.

Level IV Auditor position performs difficult professional auditing work by independently conducting field audits of governmental books of accounts and records or those of business entities, regulated public utilities and transportation firms, etc.; may supervise a small group of lower-level auditors as a project leader on less complex cases; and performs other related duties as required.

This position is located in the Field Audit Branch (Oahu), Audit Division of the Department of Taxation, and performs difficult professional audit work by independently conducting examinations of small to medium-sized taxpayers\' books of accounts, records of business entities, regulated public utilities, transportation firms, etc. to determine the correct tax liability. This position may also supervise a small group of lower-level auditors as a project leader on less complex cases and other duties as required.

Duties and responsibilities of this position include formulating plans and methods of examination and audit; reviewing the internal control system to determine the validity of the accounting records; reviewing the nature of the taxpayers\' operations to verify correct income classification; examining and analyzing profit and loss, surplus and reserve accounts for reasonableness and validity of deductions; preparing schedules and exhibits to substantiate the proposed assessments; discussing findings of additional taxable income and/or unallowable deductions with tax payers, their executive officer, r their professional representatives; writing reports explaining the scope of the audit, the auditing principles, techniques and standards used and the facts and point of law involved in any assessment.

Minimum Qualification Requirements

Applicants will be placed on the eligible list for ALL levels for which they are qualified.

To qualify, you must meet all of the following requirements:

Basic Education: A bachelor\'s degree from an accredited four-year college or university with at least 12 semester credit hours in accounting and/or auditing subjects.

Specialized Experience: One (1) year for Level II, two (2) years for Level III, and for Level IV, three (3) years of progressively responsible professional auditing experience requiring the knowledge and application of generally accepted professional accounting and auditing principles, standards, theory and practices for the purpose of analyzing and interpreting accounting books, records, or systems.

Selective Certification Requirement: In order to effectively perform these duties and responsibilities, applicants must possess a working knowledge of: State and federal tax aws, including General Excise, Use, Net Income, Public Service Company and other tax types administered by the State Department of Taxation; Hawaii Revised Statutes regarding administrative procedures in the application of the Tax Laws of Hawaii; and tax research methods and must possess the ability to: independently conduct field units of individuals, partnerships, fiduciaries, and corporations which involve complex issues and transactions in order to determine the proper application of the tax laws.

Therefore, certification of eligibles for this position shall be restricted to applicants who meet the minimum qualification requirements for the class auditor and who possess: one (1) year of professional work experience which involved the application or interpretation of State and federal tax laws, including the General Excise, Use, Net Income and Public Service Company tax laws, and which demonstrated possession of the knowledges and abilities stated above.

The experience described above may have been gained as a part of the required specialized professional auditing experience or in a separate capacity.

Possession of a Certified Public Accountant (CPA) Certificate obtained through written examination may not be substituted for the professional tax related experience as described above.

Substitutions Allowed: Relevant substitutions as described in the Minimum Qualification Requirements may apply.
Driver\'s License: Applicants must possess a valid driver\'s license at the time of appointment.

The information provided above represents a summary of the complete Minimum Qualification Requirements (MQRs). To view the MQRs in their entirety, please .

02579:013112:13:MA

Other Information

The State of Hawai\'i complies with federal and state disability laws and makes reasonable accommodations for applicants and employees with disabilities. If you require reasonable accommodations in completing an application, any pre-employment testing, or otherwise participating in the selection process, please call 808-587-0936 for assistance.

PUBLIC SERVICE LOAN FORGIVENESS (PSLF) PROGRAM
The PSLF Program is a federal program that is intended to encourage individuals to work in public service by forgiving the balance of their federal student loans. To qualify, the individual must have made 120 qualifying payments while employed by a qualifying employer. For more information, please click:

ELECTRONIC NOTIFICATION TO APPLICANTS
The Department of Human Resources Development (HRD) will use electronic mail (email) to notify applicants of important information relating to the status and processing of their applications as part of our ongoing efforts to increase operational efficiency, promote the conservation of green resources, and minimize delays and costs.

Please ensure that the email address and contact information you provide is current, secure, and readily accessible to you. We will not be responsible in any way if you do not receive our emails or fail to check your email-box in a timely manner. In addition, please be aware that you may no longer receive notification about applications submitted if you choose to disable the Job Application Emails feature in your Account Settings.

TESTING INFORMATION
The examination for this recruitment will be conducted on an unassembled basis where the examination score is based on an evaluation and rating of your education and experience. It is therefore important that your employment application provide a clear and detailed description of the duties and responsibilities of each position you held.

In-person interviews and/or further testing in Hawaii may be required at the discretion of the hiring agency. If in-person interviews and/or further testing is a requirement, applicants who meet the minimum qualification requirements and are referred to the vacancy must be available to participate in person and at their own expense in this required phase of the selection process.

Applicants are encouraged to submit their applications as soon as possible. In addition to employment availability and score, the referral of qualified applicants may be based upon other factors including date of receipt of application.

for further information about Equal Employment Opportunity, the Merit Civil Service System, Citizenship and other requirements, Reasonable Accommodation, Veterans Preference, Examination Requirements, and the State Recruiting Office\'s Levels of Review.

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