Auditor/Accountant I/II chez KENAI PENINSULA BOROUGH, AK

About the Department

Under  the  general  direction  and  supervision  of  the  controller,  the auditor/accountant is responsible for examining the sales tax and personal property tax filings of borough taxpayers, providing accounting assistance to other departments, assist in the development and preparation of the Borough’s budget and Annual Comprehensive Financial Statement, and assisting with other finance issues as they arise.  

Position Duties

Minimum Qualifications

Auditor/Accountant I:  

1. Participates in the development and maintenance of the borough’s sales and personal property tax audit program and in the selection of the taxpayers to be audited.  

2. Responsible for examining, analyzing, and interpreting business books, records and documents;  borough  ordinances,  regulations,  policies,  and  borough  sales  and personal property tax records. 

3. Estimates balance due on delinquent tax accounts. 

4. Conducts desk, department and field audits for sales tax and personal property tax liabilities. Performs  off-premise  investigations  of  registered  and unregistered businesses.  Investigations include, but are not limited to, review of relevant books, records and documents of businesses. Beyond the business records themselves, consideration is also given to all other relevant facts and circumstances of each situation.  When necessary, proposes adjustments to tax liabilities in accordance with KPB ordinances, regulations, and policies. Compiles letters, memos, etc., for audit results, estimates and compliance issues  

5. Reviews delinquent accounts prior to a repayment agreement and the execution of judgments to determine if the tax reported is comparable with their industry. Initiates appropriate action as needed.  

6. Researches and responds to technical and informational compliance questions from staff, other government agencies, other departments within the borough and the general public.  

7. Provides support function in conjunction with sales tax and cash management/delinquent accounts divisions and recommends modifications to sales tax system or procedures. Aids in the design of pre-printed sales tax forms and computer-generated notices.  

8. Required to provide backup coverage to borough finance payroll processes and become knowledgeable in payroll related state and federal regulations. This is to include annual borough-wide payroll budgeting as part of the annual budget process. 

9. Assist in the preparation of the Borough’s annual budget to include preparation of detail budget schedules, working with department administrators in the development of their respective budgets, and attendance at hearings and workshops.   

10. Assist in the preparation of the Borough’s comprehensive annual financial report to include preparation of detail account reconciliation’s, account analysis schedules and attendance at hearings and workshops.   

Auditor/Accountant II:

11. When called upon, acts as a member of the negotiating team regarding disputed audit results. Initiates appropriate corrective action as directed by the administration  including adjustments to sales tax and personal property accounts.  

12. Independently manage projects with multiple team members and deadlines in a fast- paced environment with a high degree of autonomy. 

13. Assist in implementing new GASB pronouncements and GAAP accounting that impact Borough operations.  

14. Assist in developing new financial policies and procedures. 

15. Researches, prepares and reviews ordinances and resolutions. 

16. Maintains capital assets subledgers, to include recording additions, deletions and transfers of capital assets throughout the Borough.   

17.  Provides coverage for Controller when required, including AP functions, Purchase Order Management and Requisitions.    

Other Qualifications