Job Description

Posting number: 26AUG79783 O

Department: Community Development

Job classification: Business Licensing Auditor

Posting type: Open

Categories: Business, Audit

Career Opportunity

The city of Las Vegas invites applications for Business Licensing Auditor This position r eviews, analyzes, and audits income and operations of private businesses to ensure correct assessment of license fees and taxes; prepares audit reports and completes special audits; reconciles audit receipts, fees and taxes collected by the department; reviews and analyzes operations and financials for the department and for non-public entities.

Distinguishing Characteristics
This is the full journey level class within the Business Licensing Auditor series. Employees within this class are responsible for the performance of the full range of duties as assigned including conducting business licensing, room taxes, internal and special audits. Employees at this level receive only occasional instruction or assistance as new or unusual situations arise, and are fully aware of the operating procedures and policies of the work unit.

Ideal Candidate

The ideal candidate will have a strong background in accounting, auditing, or financial analysis, with the ability to review financial records, identify discrepancies, conduct research, and manage multiple audits and deadlines. Strong communication and customer service skills are essential, including the ability to work effectively with business owners and City staff, interpret and apply laws, regulations, and policies, and clearly explain audit findings, fees, and licensing requirements. They will be detail-oriented and organized, exercise sound judgment, work independently, and approach problems with curiosity and professionalism. A Certified Public Accountant (CPA) or Certified Fraud Examiner (CFE) credential is desirable, but not required.

Supervision Received
Receives general supervision from higher level supervisory and management staff.
May receive functional and technical supervision from a Senior Business Licensing Auditor.

Type of Examination
A civil service examination will be conducted in accordance with the Civil Service Rules of the city of Las Vegas. The supplemental questions are the examination. Falsification of information may result in disqualification from a recruitment or removal from a city position. Additional information will not be accepted after the closing date. The supplemental questions are weighted 100% for placement on an eligible list, and must be worked on individually by the applicant only. The supplemental questions of all qualified applicants will be reviewed for placement on an eligible list.

Eligible List

You must score 70% or higher on the examination to be placed on the eligible list.

Selection Process

Final candidate selection will include list placement and may include hiring interview (if applicable). Any individual offered employment will be required to pass a pre-employment drug test, complete background check, and may be required to demonstrate the ability to perform the physical requirements of the job. Some positions may require preliminary background checks. The purpose of this recruitment is to establish an eligible list for current and/or future openings which may include part-time or full-time positions.

Examples of duties

Essential Functions

1. Reviews, analyzes, and audits income and operations of private and public businesses to ensure correct assessment of room tax and business licensing fees; prepares audit summaries, reports, and working papers.
2. Responds to complaints and provides responsible customer service to the public, businesses and other city staff; interprets and explains city business licensing fees, either in person, in writing, or on the telephone; responds to questions
3. Monitors the collection and posting of room taxes; reviews monthly room tax summaries for balances due, credits on accounts, and delinquencies; prepares and issues notices of outstanding balances and delinquencies; prepares liens against properties with excessively delinquent fees.
4. Reviews and audits a variety of financial statements and documentation, including ledgers, schedules, tax returns, prior audits and gross sale figures.
5. Assesses fees and taxes based on the type of business, sales volume and other factors as prescribed by state and local laws and regulations.
6. Conducts independent research on individuals or companies, to include internet based platforms that may act as a third party or negotiator of services between two parties, to gether necessary documentation to ensure proper licensing and/or reporting are in compliance.
7. Maintains files of ongoing inspection and auditing activities; compiles and enters data and statistics on inspections into computer systems; prepares and presents a variety of written reports for management as directed.
8. Monitors business trends that may influence revenues and guide audits that may be underreported.
9. May issue correction or violation notices for violations of business license audit codes or regulations.
10. May assist in the process of gathering information and/or documentation for the issuance of subpoenas in an effort to obtain necessary documentation related to an Audit.
11. Assists other work units in revising or correcting financial records or data.
12. Reviews, and analyzes, the collection agency data that has been sent to collection to assist licensee with the collection process and to ensure correct assessment of their fees.
13. Adheres to Generally Accepted Auditing Standards (GAAS) while exercising independent professional judgment, and using logical audit techniques when conducting audits.
14. Represents the Department when interacting with the public and private business organizations.
15. Analyzes problems, identifies alternative solutions, recommends best option and implements approved solutions.

Marginal Functions

1. Attends and participates in professional group meetings. Stays abreast of new trends, programs and innovations.
2. Performs a variety of general accounting duties.
3. Performs related duties and responsibilities as required.

Qualifications

Experience

Two years of increasingly responsible accounting, auditing or financial analysis experience.

Training

A Bachelor's degree from an accredited college with a major in accounting or a related field.

May substitute combination of equivalent education and related experience. The city assesses 1.5 years of fulltime experience as equivalent to one year of education.

License or Certificate

Possession of an appropriate, valid driver's license on the date of application, and maintenance thereafter.

Possession of a Certified Fraud Examiner or Certified Public Accountant license is desirable.

Supplemental information

Knowledge of

Accounting theory and practice.

Generally accepted accounting principles and auditing standards.

State and local laws and regulations governing municipal taxation and finance.

Auditing methods and systems.

Standard taxation and assessment practices.

Fraud prevention.

Modern office procedures, methods and computer equipment.

Common office computer software, including database, spreadsheets, word processing and email.

Pertinent federal, state and local laws, codes and regulations.

Cash handling procedures.

Skills in

Monitoring and auditing business sales records, accounts and other financial data.

Understanding and applying city regulations and ordinances in the assessment of license fees, taxes and other charges.

Preparing and presenting written reports.

Compiling and maintaining records.

Performing data analysis and creating reports using Microsoft Excel.

Working independently in the absence of supervision.

Understanding and following oral and written instructions.

Communicating clearly and concisely, both orally and in writing.

Explaining audit conclusions in a convincing manner.

Establishing and maintaining effective working relationships with those contacted in the course of work.10-Key Adding Machine.

Competencies

Core Workforce Competencies

Professionalism... Demonstrates core values by being honest, respectful and positive.

Effective Communication... Expresses verbal and written thought in a clear and understandable manner.

Customer Focus... Demonstrates genuine concern and satisfies external and/or internal customers based on the CLV core purpose and values.

Adaptability... Able to effectively modify behavior to suit changing workforce demands.

Problem Solving... Solves problems by considering all causes, solutions and outcomes.

Productive Partnerships... Develops, maintains and strengthens partnerships with others.

Technical and Safety Expertise... Possesses a depth of knowledge, skill and ability in a technical (job) area.