Compliance Enforcement Officer
Positions in this job family are assigned responsibilities involving professional work in investigating, collecting, auditing, monitoring and enforcement of the state unemployment insurance program and/or the Workforce Investment Act mandated by the U.S. Department of Labor in accordance with state law, rules, regulations, policies, and procedures. These duties involve an independent prioritization of work and independent problem solving within an acquired specialized field of knowledge for a wide variety of decision making.
The functions within this job family will vary by level, but may include the following
- Conducts and participates in unemployment insurance tax enforcement programs and or the Workforce Investment Act to meet federal and state goals and requirements; develops guidelines for completing individual audits or investigations; advises employers or sub-contractors on questions concerning statutes, regulations, policies and procedures.
- Audits employer’s or sub-contractors financial records, tax returns, and other records or documents; interprets and applies OESC Act or the Workforce Investment Act to determine hidden wages, unreported employees or other tax or non-compliance discrepancies; prepares schedule of wages paid or grant expenditures, compliance officer, field report and other records and documents; makes adjustments to reflect correct wages paid; determines additional tax liability or grant irregularities; computes and collects additional unemployment insurance taxes or disallowed costs.
- Analyzes and informs employers, sub-contractors and employees on the provisions and application of the Employment Security Act and the Workforce Investment Act related state and federal policies and regulations; serves as liaison between the Employment Security Commission and employers and or sub-contractors and provides assistance in establishing accounts, resolving problems, correcting deficiencies and other matters.
- Conducts field investigations to locate employers; determines tax liability under the Employment Security Act, including relationships among employers, employees and independent contractors; verifies the validity of wage objections; identifies employer assets; prepares investigative reports, appropriate allocation documents, and recommendations for further actions, such as issue of a cease and desist order.
- Conducts field investigations of sub-contractors to ensure compliance with the Workforce Investment Act; performs on-sight financial, program and system reviews; write audit reviews which include resolutions to ensure compliance; make recommendations for corrective action plans or issue sanctions to ensure compliance with state and federal policies and regulations.
- Contacts employers regarding delinquent accounts or reports; collects taxes due; negotiates payment plans; identifies assets and initiates legal action to impose a lien or have the assets confiscated, including coordination with legal department and county law enforcement officials.
- Collects and prepares supportive evidence to assist Legal Division in preparation of unemployment insurance tax cases in appeals or court actions; or Workforce Investment Act appeals or non-compliance issues; testifies as agency representative to justify actions taken.
- Issues administrative subpoenas or initiates action to obtain court ordered subpoenas as needed.
This job family has four levels, which are distinguished by the complexity of work assignments, the level of expertise required to perform assigned duties, and the responsibility assigned for providing leadership to others.
Level I Code: W15A Salary Band: J
This is the basic level where employees are assigned responsibilities involving routine entry level work in a training status to build their skills in auditing employer accounts, collecting delinquent reports and payments and performing field investigations to determine unemployment insurance tax liabilities under the Employment Security Act or grant discrepancies under the Workforce Investment Act. In this role they will perform tasks involving the determination of relationships among employers, employees and independent contractors, verifying the validity of wage objections or grant expenditures, and preparing investigative reports, appropriate adjusting documents, and recommendations for further action.
Knowledge, Skills and Abilities required at this level include knowledge of state and federal regulations governing applicable programs; of accounting principles and theories; of financial statements and reports; of accounting ledgers and journals; of organizational theories and functions; and of computer technology relating to accounting systems. Ability is required to prepare basic reports; to review and analyze financial information; to establish and maintain effective working relationships with others; to analyze and resolve complex situations; to conduct several projects simultaneously; and to express ideas clearly and concisely, both orally and in writing.
Education and Experience requirements at this level consist of a bachelor’s degree in accounting, business or public administration; or an equivalent combination of education and experience, substituting professional level public administration, auditing or accounting experience for each year of the required bachelor’s degree.
Level II Code: W15B Salary Band: L
This is the career level of this job family where employees are assigned responsibilities for performing a full range of duties at the full performance level in performing complex audits and investigations related to the enforcement of unemployment insurance tax laws or Workforce Investment Act laws and the collection of taxes or disallowed costs due. Responsibilities at this level involve a considerable deal of freedom to plan, organize, and schedule work and complete required activities in the performance of assigned duties. Some responsibility may also be assigned to serve as a team leader on audit teams, mentor and train new employees, serve on various committees or panels, and conduct employer or sub-contractors seminars related to unemployment insurance taxes, tax auditor meetings or Workforce Investment Act and other forums as well as serving as liaison between the agency and employers, sub-contractors and their representatives.
Knowledge, Skills and Abilities required at this level include those identified in Level I plus knowledge of the preparation of cases for legal proceedings. Ability is required to serve as an expert witness in administrative hearings and district or federal court.
Education and Experience requirements at this level consist of those identified in Level I plus one year of experience in professional level auditing.
Level III Code: W15C Salary Band: L
This is the specialist level where employees are routinely assigned responsibilities for performing advanced level professional accounting or auditing work involving the management of highly diversified assignments with a high degree of complexity or activities. This will include the researching of law, legal opinions, policies, regulations, legal texts, and precedent cases and engaging in the examination of potential witnesses. The work is performed with a high degree of technical and administrative freedom to plan, develop and organize all phases of the work necessary for completion within broad program guidelines. Responsibilities may also be assigned for development and maintenance of section training programs, including training new employees and peers, representing the agency or section on various committees within the agency, or serving as a lead worker or backup supervisor in the absence of the supervisor.
Knowledge, Skills and Abilities required at this level include those identified in Level II plus demonstrated ability to perform highly independent work; to make independent decisions, and to analyze and resolve highly detailed and complex accounting and financial problems.
Education and Experience requirements at this level consist of those identified in Level II plus three additional years of qualifying experience in professional level auditing.
Level IV Code: W15D Salary Band: M
This is the leadership level where employees are assigned responsibility for directing and supervising the work activities of a tax enforcement or a grant auditing unit, project or program on a regular and consistent basis. This includes responsibility for planning; organizing, reviewing and evaluating the work of an assigned staff as well as performing related administrative functions.
Knowledge, Skills and Abilities required at this level include those identified in Level III plus knowledge of supervisory principles and practices and ability to supervise and direct the work of others.
Education and Experience requirements at this level consist of those identified in Level III plus one additional year of qualifying experience.
Applicants must be willing and able to fulfill all job-related travel normally associated with this position.