Performs paraprofessional auditing duties to determine the accuracy, documentation, legality, and reliability of accounting records, statistical reports, financial statements, procurement procedures, tax returns, and employer-submitted contribution reports to ascertain compliance with laws and regulations.
This class is the entry-level of the auditing series.
Inspects accounting records to determine the existence of sufficient documentation for journal or ledger entries. Tests samples of past accounting transactions, such as routine disbursements and receipts, for accuracy, endorsement, and correct posting. Applies statutory accounting procedures to audits. Reviews previous audit reports, working papers, and supporting files. Reviews the objectives, organizational structure and statutory rules or policies of audited entities. Performs audits on debits, contribution and wage reports, total and taxable wage items, and payroll totals. Verifies accuracy and assesses interest and penalties as necessary. Adjusts any errors or irregularities. Participates in planning, organizing, and implementing audit policies and procedures. Performs examination of all source documentation to ensure that amounts are paid from proper accounts and that all calculations are correct. Confers with local assessing officials in matters pertaining to ad valorem tax laws. Confers with taxpayers, accountants, and attorneys concerning South Carolina property tax laws. Analyzes and interprets data contained in tax returns to determine compliance with tax codes and to determine tax liabilities and/or credits. Researches and analyzes tax refund requests. Performs technical audits of exempt and business personal property tax returns and initial audits of manufacturing returns. Corresponds with and answers telephone inquiries of company officials regarding interpretation and application of various tax laws and problems. Conducts special audits such as food service operations, reimbursed traveling expenses, assistance programs, client certification procedures, equipment usage, maintenance and storage practices, property rents and space utilization, revolving or other funded projects, agricultural warehouses, petroleum supplies, insurance payments, and agency policies and procedures. Reviews agency procurement departments as to efficiency of operation, competitiveness, documentation of files, contract administration, disposal of supplies and equipment, minority business participation, training, certification, fiscal accountability reporting, and compliance with ethics statutes. Assists state agency financial personnel in resolving routine problems. Prepares and distributes financial reports for internal and external agency use. Inspects budgets, reviews the use of item classification codes, tests the apportionment of revenues to multiple funds, and determines whether expenditures plus encumbrances were within appropriations.
Knowledge of the principles, practices, methods and theories of accounting and auditing. Knowledge of budgetary practices. Knowledge of state financial transaction procedures. Knowledge of federal and state laws and regulations relevant to the area of auditing responsibility. Ability to analyze and verify accounting, statistical, and financial data. Ability to interpret and explain laws, procedures, and policies to other individuals. Ability to communicate effectively, both orally and in writing. Ability to establish and maintain effective working relationships with others.
A high school diploma and experience in accounting, auditing, or bookkeeping. A bachelor's degree with multiple accounting courses may be substituted for the work experience.