Senior Auditor-Appraiser (Open & Promotional

Senior Auditor-Appraiser

Under general direction, Senior Auditor-Appraisers:

• Make site visits to businesses to audit their books, records, and financial reports, and to make appraisals to determine assessment valuations.
• Provide direction to Auditor-Appraiser I/II staff including assigning, directing, and reviewing their work.
• Perform the most difficult audits and appraisals of the largest and most complex properties for assessment purposes.

Largest audit and appraisal projects will include those businesses with the higher assessed values, such as airlines, biopharmaceutical, or manufacturing concerns. Complex audit and appraisal projects will include those businesses with accounting systems that contain subsidiary ledgers and journals, "abnormal" obsolescence, such as high technology concerns or specialized manufacturing equipment, and major accounts with multiple locations.

In addition to the ability to perform large and complex audits and appraisal projects, the ideal candidate for this position will have:

• Successfully present appraisal reports at the Assessment Appeals Board.
• Appear as an expert witness before the Assessment Appeals Board as to property values.
• Review other assessment issues, in compliance with the Revenue and Taxation Code.
• Perform out-of-state audit assignments in a variety of geographic locations, as necessary.
• Lead a team on an out-of-state airline audit, or major biopharmaceutical audits, as necessary.
• Possess excellent computer skills, including advanced working knowledge of MS Office, specifically Excel and Word.
• Demonstrate outstanding interpersonal relations and customer service skills.

The ideal candidate will also have:

• Two or more years of experience as an Auditor II performing a full range of audits and appraisals and will have experience performing more advanced level audits and appraisals of tangible and taxable property for tax assessment purposes.
• A four-year degree with a specialization in accounting from a recognized institution of higher education (accredited); or 18 semester units (or quarter equivalents) of accounting and/or auditing courses from a recognized institution of higher education. Business law and economic classes may not contribute toward the 18 units; or 19 semester units (or quarter equivalents), 16 units of which must be accounting and/or auditing courses from a recognized institution of higher education, and 3 semester units may be either business law or economic classes.

In addition, the ideal candidate will be working toward an Advanced Appraisal Certification. Information about the California State Board of Equalization can be found at: .

The Assessor's Office is currently involved in several major projects, including the development of a new Automated Property Assessment and Tax System, and the appraisal and assessment of several large-scale commercial, manufacturing, research and development, and mixed-use developments being built throughout San Mateo County. This is an exciting time to consider career advancement as a Senior Auditor-Appraiser.

Licensure/Certification:

• Acquisition within one year of appointment of a permanent Property Tax Appraiser Certificate issued by the California State Board of Equalization.

Experience:

• At least two years of experience as an Auditor II performing a full range of audits and appraisals or has experience performing more advanced level audits and appraisals of tangible and taxable property for tax assessment purposes.

Education:

• Bachelor's degree from an accredited college or university with upper division coursework in accounting, auditing, appraising or cost estimating.

Knowledge of:

• Technical and professional knowledge of methods used in the auditing of records and the valuation of property for tax assessment purposes.
• Accounting and auditing principles and practices.
• Training methods, procedures, and requirements.
• Basic supervisory principles and practices.
• California Property Tax laws.
• State Board of Equalization guidelines.
• Uniform Standards of Professional Appraisal Practice.
• Court decisions affecting assessment procedures.
• Policies and procedures related to the department.
• Business arithmetic and statistical measures.
• Correct English usage, including spelling, grammar, and punctuation.
• Record keeping principles and procedures.
• Narrative report writing.

Skill/Ability to:

• Establish and maintain effective working relationships with those contacted during work.
• Audit complex financial books and records to determine ownership, segregate costs of property, and evaluate property owner declarations.
• Read, interpret, and apply rules, policies, and procedures.
• Use initiative and sound independent judgment within established guidelines.
• Audit and appraise complex property for tax purposes.
• Organize and plan time for completion of audit and appraisal workload.
• Discover and resolve audit and appraisal problems.
• Travel to a variety of geographic locations throughout the country according to regular schedules, as well as, on demand.
• Work independently.
• Analyze…