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State of Washington Classified Job Specification

LABOR & INDUSTRIES AUDITOR 3

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LABOR & INDUSTRIES AUDITOR 3
152P
Category: Financial Services

Definition

This is the journey level position. For the Department of Labor and Industries, on an in-state, national or international basis, independently audits employers’ financial records, business activities, and functions to establish premium liability and compliance with industrial insurance laws, rules, and regulations. Uses independent judgment to challenge potentially fraudulent or incomplete records. Educates employers, both individually and/or in workshops, of their individual insurance premium reporting responsibilities.

Distinguishing Characteristics

Differs from the Labor and Industries Auditors 1 and 2 in that the audit or educational service is conducted independently, exercising independent judgment in determining the scope or level of service or audit. Audits involve more complex cases, such as those relating to fraudulent or incomplete records; may work on regional audit team; or in the central office, as a member of the central audit team.

Typical Work

Performs audits, examines businesses’ financial records, contracts, systems accounting procedures and conducts appropriate interviews with management, staff and contractors to determine compliance with industrial insurance laws, rules, and regulations; 

Prepares audit plans tailored to the industry and business-specific issues presented by an audit; 

Evaluates businesses’ accounting system and develops a specific audit plan; decides what level of audit will be conducted and ascertains the sources that will be used to successfully complete the audit, and what level of external verification is necessary; 

Researches classifications and industries; 

During audits, assesses the physical environment of the businesses’ operations in addition to interviews performed and records reviewed in order to determine proper industrial insurance risk classification of employees;

Performs intensive investigations and assessments on the sale of goods and services that are hidden

from official view (underground economy);

Assesses prime contractor liability debts when subcontractors fail to pay premiums; 

Applies relevant tools in order to estimate premiums when employers fail to submit records, submit records that are incomplete, or when faced with cash payment and falsification of documentation; uses independent judgment to challenge potentially fraudulent or incomplete records and extra-territorial issues involving other states, tribes, areas of federal jurisdiction, and international coverage. With the assistance of a fraud auditor, prepare cases for criminal prosecution; 

Conducts intensive investigations to bring the underground economy into compliance; conducts audits for the collection of unpaid premiums from the entities that contracted with the business; 

Perform audits within the drywall industry;  

Prepares reports with results of audit findings and notifies employer of non-compliance, errors and exceptions; provides advice and directions for correcting reporting errors and discrepancies; 

Exercises subpoena authority to obtain records, and may serve court-ordered subpoenas or participate in search warrants as necessary;  

Identifies and develops documents, such as spreadsheets, reports, and job cost analysis work papers, for assessment of prime contractor liability, which crosses business entities; 

Inspects businesses’ legal records to determine ownership liability issues; 

Identifies situations where a business may be a successor of another business, or have a successor; Performs successor audits on businesses of all sizes, scope and industry type; makes recommendations for predecessor or successor corrections or tax rate adjustments. Conducts investigations to determine validity of business, establishing successor relationship, successor liability;  

Conducts audits for the collection of unpaid premiums from the entities that contracted with the business; 

Identifies and refers other businesses for audit as a result of examining business records. Examples include entities with joint ownership, and other businesses that an individual business contracts from or to. 

Audits and investigates businesses to make employer/employee determinations on Workers Compensation claims. 

Works in conjunction with investigators, revenue agents and others within the agency to develop a full picture of work activities and a comprehensive plan for audit and other compliance activities; 

Prepares a comprehensive audit report for review and approval by unit supervisor. This report and any resulting recommendation for assessment of premiums and penalties may be based on records, or lacking full records or any business records, and estimate support by personal observation and interviews; reports and records from other parts of Labor and Industries, such as safety inspections, contractor compliance infractions, and the like; or information from third parties and other taxing agencies;  

Analyze contracts to determine job size and work type to determine hours worked based on wages earned by an employee;  

Discusses audit findings and the reasons behind them with employers and/or their representatives, such as a CPA or attorney. Identifies issues, and works to develop appropriate solutions, and educates the employer in proper recordkeeping and reporting procedures; 

Supports the audit through reconsideration and appeal processes, including preparing depositions, attending mediation conferences, and testifying before the Board of Industrial Insurance Appeals or courts;

Responds to inquiries in person, by telephone, or with written correspondence relating to employer liability and reporting requirements; interpret, explain, and apply Labor and Industries laws, rules, regulations, policies, and procedures; 

Provides agency representation and education to public when requested; 

Performs other duties as required.

Knowledge and Abilities

Knowledge of:  Washington Workers Compensation Insurance Manual, WAC 296.17; Title 51 RCW; legal precedents; rules, policies and procedures of the Department of Labor and Industries; auditing and accounting theory and practices; industry practices; analytical procedures; computerized accounting systems; modern business methods, procedures and equipment; education and workshop techniques.  

Ability to:  analyze problems and find creative solutions; organize and use time effectively; work constructively with a group of auditors; work compatibly with taxpayer staff; prepare comprehensive and accurate audit reports; analyze income statements and numerical relationships; communicate effectively, both orally and in writing; conduct education of employers or providers individually and in workshops.

Legal Requirement(s)

There may be instances where individual positions must have additional licenses or certification. It is the employer’s responsibility to ensure the appropriate licenses/certifications are obtained for each position.

Desirable Qualifications

A Bachelor’s that includes at least 20 semester or 30 quarter hours in accounting (may include credits from one (1) Finance class or one (1) Business Law class)  

AND 

Two (2) years of professional accounting or auditing experience.   

OR 

Successful completion of the Labor and Industries Auditor Training Program.

OR

Equivalent education/experience will be considered but must include at least 20 semester or 30 quarter hours in accounting (may include credits from one (1) Finance class or one (1) Business Law class). 

Note: A Master’s degree in business administration, public administration, economics or closely allied field, or certification as a Public Accountant, Internal Auditor, Information System Auditor, Data Processor, Management Accountant or equivalent certification will substitute for one year of the required experience.

 

Class Specification History

New class, effective June 13, 1986.
Revised definition, distinguishing characteristics, minimum qualifications and title change, formerly Field Auditor 2, L&I; September 15, 1995.
Revise minimum qualifications, effective May 12, 2000.
New class code, formerly 13780; effective July 1, 2007.
Salary adjustment adopted 6/30/2015, effective 7/1/2015.
Revised definition and distinguishing characteristics; adopted November 12, 2015, effective November 13, 2015.
Revised typical work, knowledge and abilities, and desirable qualifications; updated November 12, 2015.

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