POSITION DESCRIPTION

Transcription

1 State of Michigan Civil Service Commission Capitol Commons Center, P.O. Box Lansing, MI Position Code 1. AUDSPL2B15 POSITIO DESCRIPTIO This position description serves as the official classification document of record for this position. Please complete the information as accurately as you can as the position description is used to determine the proper classification of the position. 2. Employee's ame (Last, First, M.I.) 8. Department/Agency TREASURY CETRAL PAYROLL 3. Employee Identification umber 9. Bureau (Institution, Board, or Commission) Tax Processing 4. Civil Service Position Code Description 10. Division AUDITIG SPECIALIST-2 Special Taxes 5. Working Title (What the agency calls the position) 11. Section Auditing Specialist ame and Position Code Description of Direct Supervisor 12. Unit MILLER, DOUGLAS R; STATE DIVISIO ADMIISTRATOR 7. ame and Position Code Description of Second Level Supervisor 13. Work Location (City and Address)/Hours of Work LOBERGER, SCOTT; STATE BUREAU ADMIISTRATOR Parsons Drive, Dimondale, MI / Monday - Friday, 8:00 am to 5:00 pm 14. General Summary of Function/Purpose of Position This position serves as an auditing specialist regarding issues related to the Master Settlement Agreement (MSA), equity assessment, tobacco tax and tobacco tax enforcement. The person in this position will be expected to become a subject matter expert in the MSA, MSA-related matters, and to the extent they are relevant to MSA-related matters, the Tobacco Products Tax Act (TPTA) and related state and federal law. The position is responsible for providing expertise and support in these areas to the Tobacco Tax/MSA Unit, the Division, the Department and external stakeholders including tobacco tax enforcement personnel employed by the Michigan Attorney General (AG), Michigan State Police (MSP) and MSA personnel employed by the AG. The position is responsible for ensuring compliance with the Department s responsibilities under the MSA, including the certification requirements in MCL c, the escrow account responsibilities in MCL and the related equity assessment responsibilities under MCL d. The person in the position will also be expected to assist other units in the Division where auditing specialist expertise is needed.

2 15. Please describe the assigned duties, percent of time spent performing each duty, and what is done to complete each duty. List the duties from most important to least important. The total percentage of all duties performed must equal 100 percent. Duty 1 General Summary: Percentage: 35 This position serves as the auditing specialist for the Department regarding MSA-related matters. Position is responsible for researching discovery orders with respect to MSA litigation. Additionally specialist must prepare accurate, timely, complete and clearly written responses to discovery orders. Review and analyze on-participating Manufacturer's (PMs) data reported to the Department to determine specific escrow obligations. Formulates procedures, policies and guidelines for MSA. Annually send a letter to PMs advising them of their specific escrow obligations. Ensure compliance of all PMs escrow obligations; send follow-up letters if obligations are not timely met; recommend legal action for failure of PM to comply with escrow obligations. Respond to letters from PMs concerning discrepancies between expected and actual escrow account obligations. Receive and maintain notices of escrow accounts and notices of brand information from PMs. Respond to technical questions regarding escrow account obligations and compliance. Serve as expert witness for the Department with respect to MSA and PM matters. Timely assist AG's office with discovery orders and other litigation support as needed. Gather and distribute data relating to on-participating Manufacturer's (PMs) sales information from licensed tobacco wholesalers and unclassified acquirers as requested. Gather and distribute data relating to MSA litigation from various divisions within the Department. Timely respond to discovery orders. Answer technical questions regarding content and compliance with the MSA for bureau, divisions within the Department, AG's office and external stakeholders. Specialize, plan and provide training regarding MSA matters. Duty 2 General Summary: Percentage: 35 Serve as auditing specialist for the Department and subject matter expert on tobacco tax and related state and federal tobacco law to the extent they relate to the MSA and MSA-related matters. Position is responsible for providing expertise and specializing these areas for the Tobacco Tax Unit/MSA Unit, the Division, the Department and external stakeholders including tobacco tax enforcement personnel employed by the Michigan Attorney General (AG) and Michigan State Police (MSP).

3 Review and analyze tobacco tax invoices, data and other documentation to determine taxpayer compliance regarding the MSA and related tobacco tax matters. Provide spreadsheets and other documents concerning tobacco tax licensees and tobacco retailers as part of tax enforcement efforts. Specialize, prepare reports and respond to technical questions regarding MSA and related tobacco tax matters. Serve as expert witness for the Department with respect to MSA and related tobacco tax matters. Assist AG and MSP by reviewing documentation, data analysis and other litigation support as needed. Plan and provide specialized training regarding the MSA and related tobacco tax compliance. Assist Division in developing and conducting MSA and related tobacco tax enforcement efforts. Serve as a Division expert on the MSA and related tobacco tax matters. Conduct and/or supervise desk audits of tobacco tax licensee s tax return information to determine tax compliance. Determine audit strategies, programs and specialized procedures for the MSA and related tobacco tax assignments. Formulate procedures, policies, and guidelines for the MSA and related tobacco tax desk audits. Provide assistance and MSA expertise to Tax Compliance Auditors who conduct audits of tobacco tax licensees and/or tobacco retailers. Perform duties of unusual significance or importance to the Department. Act as liaison with other agencies, organizations, and employees to coordinate audit programs. Conduct special projects. Prepare special studies and reports. Duty 3 General Summary: Percentage: 20 Responsible for maintaining accurate and current information on the Tobacco Tax/MSA Unit website regarding tobacco tax, the MSA, PMs, PMs and the TPTA. Assist in effort to ensure that licensees and sellers of tobacco products are notified on the website of any changes that might affect their business practices. Responsible for notifying PMs of excluded tobacco brands. Assist in updating the web concerning tobacco tax and MSA-related matters, including the list of approved and excluded PMs and tobacco brands. Provide Tobacco tax and MSA/PM expertise to the Division and the Department. Under supervision of Division Administrator assist Assistant Attorney General s and others in and outside of Department regarding tobacco tax and MSA/PM related issues. Duty 4 General Summary: Percentage: 10 Other duties as assigned.

4 Compile significant factor data and provide data to Administrator, Bureau Director and AG's office. Ensure that AG's office has notified the ational Association of Attorney General's Office. Research licensee accounts and verify licensees are properly reporting tobacco on tax returns. Respond to inquires for information from other states. Assist Department staff with analysis of data and information gathered regarding settlement offers. Provide assistance to tobacco tax investigators with analysis and gathering of data. Assist Division as needed in its administration of other taxes and fees administered by the Division, including but not limited to taxes administered by the Motor Fuel Tax and IFTA Severance Tax Units. 16. Describe the types of decisions made independently in this position and tell who or what is affected by those decisions. As the auditing specialist for the Department regarding MSA, decisions are made when expertise is provided to other Departmental staff, AG's office or other divisions within the Department. Decisions affect the employees who receive technical assistance by having a direct influence regarding their duties. Time management and completion of responsibilities when working on a discovery order, enforcement related matter or other special assignment. 17. Describe the types of decisions that require the supervisor's review. Any decisions which would have an impact on division policy, practice or procedure. 18. What kind of physical effort is used to perform this job? What environmental conditions in this position physically exposed to on the job? Indicate the amount of time and intensity of each activity and condition. Refer to instructions. The job duties are performed in a general office environment. Minimal physical effort or exertion is required. Stress inherent in meeting deadlines will be encountered. 19. List the names and position code descriptions of each classified employee whom this position immediately supervises or oversees on a fulltime, on-going basis. Additional Subordinates 20. This position's responsibilities for the above-listed employees includes the following (check as many as apply): Complete and sign service ratings. Assign work. Provide formal written counseling. Approve leave requests. Approve work. Review work. Approve time and attendance. Provide guidance on work methods. Orally reprimand. Train employees in the work. 22. Do you agree with the responses for items 1 through 20? If not, which items do you disagree with and why? Yes. 23. What are the essential functions of this position? All duties listed in Item 15. Includes all requirements listed in Section 18 of the Position Description. 24. Indicate specifically how the position's duties and responsibilities have changed since the position was last reviewed.

5 Includes more specifics about position s responsibilities and small change in position emphasis. This is due to a Department wide reorganization in 2013 that made the Tax Processing Bureau, Special Taxes Division responsible for the administration of the following taxes and fees: Airport Parking, Bottle Deposit, Convention Facility, Health Insurance Claim Assessments, HMO Use Tax, State 911 County Payments and State Real Estate Transfer Tax. The Special Taxes Division is also responsible for the Administration of the International Fuel Tax Agreement (IFTA), Severance Tax Act, Motor Fuel Tax Act and Tobacco Products Tax Act. 25. What is the function of the work area and how does this position fit into that function? The work area is within the Bureau of Tax Processing Special Taxes Division. This position analyzes complex documentation and coordinates completion of discovery orders, MSA matters and related Tobacco Tax matters. This position serves as the auditing specialist for the Department regarding tobacco tax, MSA/PM and other Division issues as needed. 26. What are the minimum education and experience qualifications needed to perform the essential functions of this position. EDUCATIO: Possession of a bachelor's degree with at least 24 semester (36 term) credits in accounting. EXPERIECE: Four years of professional experience equivalent to an Auditor, including two years equivalent to an Auditor P11 or Assistant Auditor General P11, or one year equivalent to an Auditor 12 or Assistant Auditor General 12, or other equivalent combinations. KOWLEDGE, SKILLS, AD ABILITIES: Thorough knowledge of state tax laws, statutes, guidelines, disclosure matters and the MSA and tobacco tax. Knowledge in the area of project planning. Knowledge in conducting research, data gathering and preservation and technical writing. Ability to interpret laws and regulations and apply laws and regulations to specific facts and circumstances. CERTIFICATES, LICESES, REGISTRATIOS: Position of a valid Michigan driver s license with no substance abuse convictions within the last 10 years. OTE: Civil Service approval does not constitute agreement with or acceptance of the desired qualifications of this position. I certify that the information presented in this position description provides a complete and accurate depiction of the duties and responsibilities assigned to this position. Supervisor Date TO BE FILLED OUT BY APPOITIG AUTHORITY Indicate any exceptions or additions to the statements of employee or supervisors. one I certify that the entries on these pages are accurate and complete. SOYA CARTER Appointing Authority 2/23/2017 Date I certify that the information presented in this position description provides a complete and accurate depiction of the duties and responsibilities assigned to this position.

6 Employee Date