Texas - Leeds School of Business



Texas

What types of audits does the DOR do? (such as in state, out

 of state, corporation, individual, large companies, small

 companies or a mix of these)

THE COMPTROLLER OF PUBLIC ACCOUNTS AUDITS TAXES ADMINISTERS A LARGE VARIETY OF TAXES AND WE AUDIT CORPORATIONS, PARTNERSHIPS, AND SOLEPROPRIETORS IN STATE AND OUT OF STATE.  

   

 What level auditors do you have and typically how many of

 each? (managers, senior auditors, staff auditors)

OUR AUDITOR LEVELS ARE

AUDITOR I                      61

AUDITOR II                     33

AUDITOR III                    50

AUDITOR IV                     177

AUDITOR V                      150

AUDITOR VI                     65

AN AUDITOR I IS A NEW HIRE.

   

 Can you please explain the audit assignment process (is it

 performance based or seniority based, do the auditors have a

 say in which audit they get, does it differ for in state and

 out of state audits)?

AUDITORS ARE MATCHED TO AN AUDITOR WITH THE EXPERIENCE LEVEL TO COMPLETE THEM.  MANAGEMENT ASSIGNS ADUITS. WHEN POSSIBLE, AUDITORS ARE GIVENASSIGNMENTS CLOSE TO THEIR RESIDENCE.  

   

 Are the auditors and managers happy with the current

 assignment process in place?

   

THE PROCESS WORKS WELL.

 Do the auditors specialize in specific areas and types of

 businesses or do they work all over?

MOST AUDITORS DO LIMITED SALES AND USE TAX AUDITS.  THERE ARE

APPROXIMATELY 25 AUDITORS THAT ARE DEDICATED TO FRANCHISE TAX, A DOZENTHAT DO IFTA TAX, AND PROBABLY AN EQUAL NUMBER THAT DO MOTOR FUELS ANDMIXED BEVERAGE.  EIGHT AUDITORS DO INSURANCE TAX AUDITS.

   

 What is the typical in state and out of state travel time per

 year per agent?

THE AVERAGE AUDITOR SPENDS 25 TO 35 PERCENT OF THEIR TIME TRAVELING.

   

 Can you please explain your performance review system?

   

THE DIVISION HAS CORE AND AUDIT COMPETENCIES WITH ESTABLISHED STANDARDSFOR EACH AUDITOR LEVEL.  THESE ARE USED TO GRADE THE INDIVIDUAL AUDITOR'S PERFORMANCE.  PERFORMANCE APPRAISELS ARE PROVIDED ANNUALLY INADDITION TO A SEMI-ANNUAL INTERIM APPRAISAL.  AUDITOR Is ARE EVALUATEDMORE FREQUENTLY TO MONITOR THEIR PROGRESS.

TO ASSURE UNIFORMITY AND JUSTIFICATION OF THE RATINGS GIVEN, THE

ASSISTANT MANAGER OF AUDIT DIVISION READS ALL OF THEAPPRAISALS.

 Do you feel the performance review system is effective and is

 it being followed?

YES

   

 What types of incentives do you give agents to perform at

 their highest level?

EMPLOYEE REWARDS ARE BASED ON EXCEPTIONAL PERFORMANCE BASED ON TRAININGSCORES AND EVALUATIONS.  BEING RECLASSED FROM ONE AUDITOR LEVEL TOANOTHER REQUIRES A MINIMUM AMOUNT OF TIME AT THE PREVIOUS LEVEL. MERITSARE SALARY INCREASES BASED ON EXPEPTIONAL PERFORANCE BETWEENRECLASSIFICATION OPPORTUNITIES.

Auditor I - 6 months 12 months

Auditor II 6 months 9 months 15 months

Auditor III 9 months 12 months 18 months

Auditor IV

Merit

Merit 12 months 15 months 24 months*

Auditor V

Merit

Merit 12 months 18 months 36 months*

Auditor VI

* IN ORDER TO BE ELIGILBE FOR THE PROMOTION TO AN AUDITOR V OR VI, ANAUDITOR MUST REACH A BENCHMARK SALARY.

AUDITORS MAY ALSO BE AWARDED ADDITIONAL LEAVE TIME BASED ON EXCEPTIONALPERFORMANCE IN LIEU OF MONEY.

THE COMPTROLLER PROMOTES AN eDAY FOR EMPLOYEES.  THE OFFICE MANAGEMENTSPROMOTES SOCIAL COMMITTEES THAT PROMOTES ACTIVITIES AMONG THE AUDITSTAFF.

 What benefits do you offer when recruiting new agents such as

 a set pay scale or promotion and other benefits to stay

 competitive with public accounting firms?

   

THE COMPTROLLER'S OFFICE PROVIDES A DEFINED BEGINNING SALARY AND MEDICALAND RETIREMENT BENEFITS.

 What type of training do you offer (on the job, in a class

 room, additional training every year)?

THE TECHNICAL TRAINING IS PROVIDED UNDER THE AEGIS OF THE AUDIT DIVISIONTRAINING GROUP.  A NEW HIRE UNDERGOES 15 WEEKS OF BASIC AUDIT TRAINING(BAT) BEFORE PERFOMING AND ON THE JOB TRAINING BEFORE PERFORMING HIS/HEROWN AUDITS.  THE 15 WEEKS CONTAIN TWO WEEKS IN THE OFFICE AND ONE WEEKCOMPRISED OF CLASSROOM TRAINING WITH LIMITED FIELD EXPERIENCE.  BAT CONTAINS THREEGRADED CASE STUDIES AND ONE COMPREHENSIVE PRACTICALS.

THREE MONTHS AFTER BAT COMPLETION, THE AUDITORS ATTENDS A WEEK OFINTERMEDIATE I, THREE MONTHS LATER IT'S INTERMEDIATE II, AND THREEMONTHS LATER ADVANCED AUDIT.  FOLLOWING THESE MANDATORY CLASSES THEAUDITOR CONTINUES TO BE TRAINED IN A VARIETY OF AREAS.  A LISTING OFCLASSES WITH A BRIEF DESCRIPTION IS ATTACHED.

   

 Would it be all right if a team member or I contact you in

 the future?

   

YES.  YOU HAVE MY EMAIL AND PHONE NUMBER.

   

CLASS LIST

MANDATORY TRAINING

Basic Audit Training is a five week training course designed to furnish newly hired field auditors with the knowledge necessary to conduct quality sales tax audits – 32 hours.

Basic Audit Training I – AUDIT0062– Week I covers the agency introduction, taxpayer communications, and audit process and verification. Required for new hires --32 hours.

Basic Audit Training II – AUDIT0063 – Week II covers rules applicable to manufactures, tangible personal property, and local tax. Required for new hires -- 32 hours.

Basic Audit Training III – AUDIT0064 – Week III covers rules related to contractors, taxable services, and local taxes. Required for new hires – 32 hours.

Basic Audit Training IV – AUDIT0065 – Week IV covers Audit finalization, taxpayer communications, & rules on agriculture, and imports/exports. A comprehensive sales tax practical is administered during the week. Required for new hires – 32 hours.

Basic Audit Training V – AUDIT0066 – Week V covers food rules and is focused on sampling guidelines and procedures used in audit situations. Required for new hires -- 32 hours

Intermediate Audit I – AUDIT0315 – Through case studies and classroom activities, the auditors will increase their knowledge of the CAMS-PC program, refunds, taxpayer/consultant relations, and additional audit related topics. Required for auditors six months after hiring – 32 hours.

Intermediate Audit II– AUDIT0072 – Through class exercises, auditors will enhance their working knowledge of sampling procedures, sample evaluations, and convenience store audit procedures. Required nine months after hiring. -- 32 hours

Advanced Audit – AUDIT0113 – A follow up to Intermediate Audit I & II, this class increases the auditors knowledge of current, complex sales tax law, rules, and division policies through interactions with subject matter experts. Class topics includes a tax policy presentation, Access, refunds, bankruptcy, and franchise tax. Required 18 months after hiring. -- 32 hours

OPTIONAL TRAINING

Access/Excel – AUDIT0286 – The course is evenly split to provide a comprehensive course in ACCESS and expand the auditors’ knowledge of the more powerful features of EXCEL. -- 32 hours

Administrative Update – AUDIT0277 -- This class addresses job skills and updates policy and procedure information useful to administrative personnel. 32 hours

Advanced Sampling -- AUDIT0125 – Using case studies and exercises, auditors learn sample selection, projection of sample results, sample evaluations, and computer assisted auditing. 32 hours

Audit Select Workshop – AUDIT0268 – This group meeting is designed as an open forum to discuss problems, successes, and experiences with the audit select system. 24 hours

Audit Update – AUDIT0060-- This course provides taxability, policy, audit procedures, and computer updates. In addition to a tax policy presentations, the class includes lessons on refunds, bankruptcy, insolvency, Access, and CAMS-PC. Sales tax auditors with at least two years experience would benefit from taking this class each biennium. 32 hour

Basic CAMS-Mainframe Program Training – AUDIT0131 – Students will learn the basic concepts and guidelines of computer-assisted auditing, how to read mainframe-based data, how to complete CAMS forms for working with a CAS, and will complete several audits using the mainframe program. 32 hours

CAMS-Mainframe Update – AUDIT0295 – A refresher course for those who have not recently either attended Basic CAMS-Mainframe or worked on a CAMS-Mainframe Audit. A review of concepts and guidelines, including forms, data review and manipulation, and audit completion. 16 hours

CAMS-PC Program Training – AUDIT0274 – Students will learn the basic concepts and guidelines of computer-assisted auditing and how to format PC-based data for program use. Students will complete several audits using the CAMS-PC program. 16 hours

CATS – AUDIT0310 – This introductory class is designed to train Divisional staff on the CATS audit documentation software.

Cigarette Tax – AUDIT0188 – This class provides training on auditing cigarette and other tobacco products. 32 hours

Cigarette/Tobacco Update – AUDIT0267 – A follow up to Basic Cigarette and Tobacco class to assure uniform application of the tobacco decision. 32 hours

Enterprise Zone – AUDIT0352 – The class provides an opportunity for subject matter experts and audit staff to exchange information and experiences encountered in audit/refund situations. 24 hours.

Franchise Tax Basic – AUDIT0148 – This class provides the students with: a history of franchise tax; overview of franchise tax auditing techniques; and details of audit planning. 32 hours

Franchise Tax Update – AUDIT0342 – Provides training on legislative statute changes, process changes and other updated materials to auditors assigned to franchise tax. 32 hours

Grocery store – AUDIT0278 – An introduction to auditing procedures for grocery and convenience stores. The class includes examples of the purchase ratio method, auditing with alternative records, and the scanner method of auditing. 24 hours.

Basic IFTA – AUDIT 0291 – The class will introduce auditors to IFTA tax, IFTA auditing procedures, and the IFTA computer program. 24 hours

IFTA Update – AUDIT0317 – A course to update IFTA auditors on new software and legislative changes that apply to the IFTA auditing function. 32 hours

In-Office Trainers’ Meeting – AUDIT0336 – An interactive meeting between in-office and BAT trainers. Discussions include training issues, in-office lessons and exercises, and successful techniques used by various offices. – 24 hours

Basic Insurance – AUDIT0356 – This class covers the statutes, rules, policies, and procedures required to perform and insurance tax audit. 24 hours

Insurance Update – AUDIT0192 – Insurance auditors are provided with the most current information on insurance statutes, auditing procedures, policies, and software. 24 hours

Local Revenue Basic – AUDIT0171 – An introductory class to teach auditors how to examining city and county records for state courts costs fees and fines. 32 hours

Local Revenue Update – AUDIT0200 – This is an update course for auditors currently performing local revenue tax audits. Information covered includes recent changes in statutes, policies, and computer software. 32 hours

MACMAN – MACMAN0215– This class is designed to improve the effectiveness of the management staff. 32 hours

Mixed Beverage Basic – AUDIT0178 – Training to teach personnel to audit TABC Receipts tax. This includes learning the laws and rules for this tax code. 32 hours

Mixed Beverage Update – AUDIT0227 – An update course for auditors currently mixed beverage tax audits. Information covered includes recent changes in statutes, policies, and computer software. 16 hours

Basic Motor Fuels – AUDIT0303 – During this course the auditor should develop an understanding of the motor fuels law with emphasis on the subchapters concerning diesel and gasoline. Auditing procedures for interstate truckers, distributors, and suppliers are addressed. 32 hours

Advanced Motor Fuels – AUDIT0253 – To provide updated information on the implementation of changes in the motor fuels tax laws. 32 hours

Motor Vehicle – AUDIT0017 – Provides a working knowledge of motor vehicle sales, rental, and use tax laws in order so auditors will be able to perform quality motor vehicle tax audits. 32 hours

Motor Vehicle Workshop – AUDIT0299 – The class is designed to provide a format for an exchange of the latest motor vehicle audit information. 16 hours

Oil & Gas Exploration & Production (sales tax) –AUDIT0351 – The class provides information on the sales and use tax ramification of oil and gas exploration and production. 32 hours

Oil and Gas Basic – AUDIT0067 – This class provides a practical application of crude oil and natural gas tax laws, rules, audit policies and procedures to enable participants to perform quality oil and gas tax audits. 32 hours

Oil and Gas Workshop – AUDIT0304 – Experienced oil and gas auditors meet to review the latest statute, auditing procedures, and tax policy changes. Usually there is a field trip to a plant so the auditors will have practical knowledge of the industry. 32 hours

PC Coordinator – AUDIT0263 – This meeting of the PC Coordinators is to share information on the systems and software changes. 32 hours

Petrochemical Workshop – AUDIT0279 -- A three-day workshop that addresses petrochemical issues. 24 hours

Basic Refunds – AUDIT0220 – This class is provides training on current refund procedures. The purpose is to promote consistency and uniform treatment of taxpayers through out the division. 32 hours

Refund Update – AUDIT0297 – This class, a follow up to Basic Refunds, provides the latest information related to refunds. 24 hours

Skills Refresher – AUDIT0275 -- A weeklong class for auditor of all levels that includes information on reviewing internal controls, the tax reconciliation, BART, nexus, research techniques, and write-up. 32 hours

Staff Development – AUDIT0319 – This course provides information and tools for personal development. Specific lessons are not available at this time. 32 hours

Taxable Services – AUDIT0239 – Tax policy provides this course on statute, current hearings, rules, and policies that relate to taxable services. Some of the services discussed include real property repair and remodeling, real property, credit reporting, information, data processing, internet, and insurance services. 24 hours

Telecommunications – AUDIT0251 – This class provides training to audit personnel on the various taxes imposed and collect by the telecommunications industry. 32 hours

Telecommunication Update – AUDIT0344 – A workshop for experienced telecommunication auditors to promote uniform treatment of audit issues. 8 hours

Basic Unclaimed Property – AUDIT0204 – Auditors learn a basic understanding of the Treasury statutes pertaining to the auditing of companies for the purpose of recovering unclaimed property to be transmitted to the state for safe keeping. 32 hours

Unclaimed Property Update – AUDIT0208 – Experienced unclaimed property auditors are updated on changes in the unclaimed property statues, audit procedures, and audit documentation along with a review of various audit tools to increase effectiveness. 32 hours

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