Liquor Control Auditor ; SR

Job Summary

Conducts routine to moderately complex audits and examinations of gross liquor sales of liquor licensees in accordance with established audit procedures and rules regulations, determines licensee fee assessments/adjustments based on audit findings; and performs other related duties as required.

This class differs from the Liquor Control Auditor II class in that the Liquor Control Auditor I, as an advanced trainee, conducts routine to moderately complex audits and examinations of gross liquor sales of liquor licensees in accordance with established procedures and rules and regulations, and where supervision and guidance is readily available, whereas the Liquor Control Auditor II conducts independent audits and examinations of gross liquor sales of all classes and kinds of liquor licensees in accordance with prescribed procedures, rules and regulations and commonly accepted accounting/recordkeeping principles and practices.

The following are examples of duties and are not necessarily descriptive of any one position in this class. The omission of specific duties statements does not preclude management from assigning such duties if such duties are a logical assignment for the position.

• Conducts routine to moderately complex verification, examination and appraisal of licensee records with regard to gross liquor sales to assure the proper recovery and protection of revenues due the County; adheres to established audit procedures and techniques; prepares routine audit reports;
• Examines licensee records for fidelity and adherence to sound accounting/recordkeeping principles and practices, examines physical inventory of liquor relating to accuracy of sales reports; discusses with supervisor the adequacy/accuracy of accounting systems encountered, deficiencies, inconsistencies and evidence of misinterpretation/fraud;
• Determines licensee fee assessments/adjustments based on audit findings, where the issues are simple and the determination is made in compliance with clear and specific guidelines; explains fee assessments/adjustments to licensees;
• Cooperates and works in conjunction with investigative staff members; as required,
• May perform simple accounting tasks in the maintenance of control accounts, logs of original entry, and accounts payable and receivable, and assists in the preparation of the department's operating budget;
• May attend commission meetings/hearings and answers questions related to audit findings, evaluation of facts, and assessments.

(1) Graduation from an accredited college or university with major work in accounting, economics, public administration or business administration, and one year of experience in the field of accounting and auditing involving use of professional accounting techniques and principles; or (2) any equivalent combination of training and experience.

Possession of a valid Hawaii State driver's license (Type
3).

The theory and practice of commercial and government accounting; the preparation and analysis of financial statements and transactions; theories, techniques and methods of auditing financial accounts and transactions; laws, ordinances and regulations governing financial recording; office and business practices and procedures.

Learn the principles, methods, and techniques pertinent to accounting and liquor control auditing; learn and interpret laws, rules and regulations; research data and prepare clear and concise reports; learn the requirements of conducting audits in accordance with the appropriate laws and procedures; learn how to perform accurate, detailed analysis of accounting and financial records and calculate the proper fee assessment amounts for licensees;

evaluate effectiveness of accounting and recordkeeping systems; exercise judgement and make decisions; deal effectively with others; explain factual data logically and clearly; prepare audit and other reports.

Persons seeking appointment to positions in this class must meet the health and physical condition standards deemed necessary and proper for performance of the duties.

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Employees appointed to temporary positions may also gain membership in the civil service upon satisfactory completion of an initial probation period of at least six months. Once you become a member of the civil service, you become eligible to apply for promotion and transfer opportunities to permanent as well as other temporary positions.