UNEMPLOYMENT INSURANCE AUDITOR II

DEFINITION

This is mid-level technical public contact work involving investigation of employer liability, auditing larger employers' books and records, collection of delinquent taxes, conducting claimant interviews to verify eligibility for benefits, and the review of Division documents to determine compliance with the provisions of the Employment Security Law.

This description may not include all of the duties, knowledge, skills, or abilities associated with this classification.

EXAMPLES OF WORK

Audits employers' books, payroll, and other related records, using generally accepted auditing standards and procedures, to determine employer liability for payment of unemployment insurance taxes, accuracy of wage reporting, and compliance with Employment Security Law.

Reviews claimants' entitlement to unemployment insurance to determine conformity with the provisions of the law and regulations; discusses findings with claimants and explains irregularities.

Prepares forms and schedules necessary to record ownership, employment experience, wages paid, changes in ownership, and amount of tax due.

Reviews, revises, and develops forms used by the tax section of the Division of Employment Security.

Confers with employers, accountants, and attorneys, individually or in groups, to explain provisions of the Employment Security Law and regulations; assists with problems arising in connection with administration of the law.

Interviews claimants to secure information concerning previous wages earned for use in determining additional wage credits to which they may be entitled.

Interviews claimants and employers to determine the reason for claimants' separation from work or verify that claimants actually contacted employers to seek employment.

Interviews claimants, Division staff, and third parties to verify claimants' eligibility for unemployment insurance benefits, makes proper determinations, and prepares detailed reports.

Corresponds with claimants, employers, and central office staff to correct errors, resolve problems, make adjustments, and facilitate claims processing and tax collection.

Interviews claimants involved in disputed claims, including such issues as separation from work, availability for work, refusal of work, participation in a labor dispute, and overpayment investigations.

Evaluates the work completed by regional telephone claims center and central office staff as it relates to payment of benefits to selected claimants; applies proper section of law to the facts; prepares non-monetary determinations and re-determinations; and adjusts claims as appropriate.

Calls on employers to collect delinquent tax, interest, and penalties; conducts investigations with the assistance of public officials, banks, other businesses, and private parties in order to locate assets that may be attached to enforce payment of delinquent taxes ; works with public officials in execution of judgments to enforce payment of delinquent taxes.

Attends hearings and offers testimony as requested by Appeals Referee in cases involving employer and claimant appeals to disputed determinations.

Assists with informal and on-the-job training of Unemployment Insurance Auditor I's.

Makes recommendations to revise forms and procedures of Unemployment Insurance program and amendments to provisions of Employment Security Law.

Serves subpoenas as necessary to obtain employer records.

Exercises independence in the performance of job duties; receives technical assistance and direction from an employee of higher classification who evaluates work for efficiency of operation and attainment of program objectives.

Performs other related work as required.

KNOWLEDGE, SKILLS AND ABILITIES (KSAs)

Intermediate knowledge of the Missouri Employment Security Law and the Federal Unemployment Tax Act.

Intermediate knowledge of accounting principles, systems, and procedures, and ability to analyze and trace expenditures to proper accounts.

Intermediate knowledge of interviewing and investigative techniques and procedures required in the processing of claims for unemployment insurance.

Intermediate knowledge of the principles, objectives, and regulations underlying the unemployment insurance program.

Intermediate knowledge of general business organization and operation.

Intermediate knowledge of modern office practices, procedures, and computer software programs.

Ability to apply the law and regulations consistently to specific situations.

Ability to maintain effective working relationships with employers, accountants, attorneys, claimants, and the general public.

Ability to recognize areas of non-compliance with the Employment Security Law and explain the irregularities.

Ability to prepare clear, complete, concise, and timely reports of findings.

Ability to obtain basic facts, evaluate information, and make determinations on the basis of the Employment Security Law, established rules, and precedents.

Ability to obtain the necessary cooperation and information using considerable tact and diplomacy.

EXPERIENCE AND EDUCATION

(The following requirements will determine merit system eligibility, experience and education ratings, and may be used to evaluate applicants for Missouri Uniform Classification and Pay System positions not requiring selection from merit registers. When practical and possible, the Division of Personnel will accept substitution of experience and education on a year-for-year basis.)

Eighteen or more months of experience as an Unemployment Insurance Auditor I (former Claims Auditor I or Field Auditor I) with the Missouri Division of Employment Security.

OR

A Bachelor's degree from an accredited college or university with a minimum of 6 earned credit hours in Accounting; and,

Eighteen or more months of professional or technical experience in either the operation or management of small business enterprises that involved keeping fiscal records and preparing state and federal tax reports, or technical public contact work in credit, collections, tax, or other fiscal investigations.

(Professional or technical work involving public contacts in one or more of the following: business, public administration, law, accounting, bookkeeping, auditing, or in the Employment Security program, or a closely related area, including one or more years of experience in either the operation or management of small business enterprises that involved keeping fiscal records and preparing state and federal tax reports, or technical public contact work in credit, collections, tax, or other fiscal investigations may substitute on a year-for-year basis for deficiencies in the required education.)

(Minor Revision 9/27/06)