Job Details

Job Description: Liquor Control Auditor I

Conducts routine to moderately complex audits and examinations of gross liquor sales of liquor licensees in accordance with established audit procedures and rules and regulations. Determines licensee fee assessments/adjustments based on audit findings and performs related duties as required.

Distinguishing Characteristics:

This class differs from the Liquor Control Auditor II class. As an advanced trainee, the Liquor Control Auditor I conducts routine to moderately complex audits with supervision and guidance readily available. In contrast, the Liquor Control Auditor II conducts independent audits of all classes and kinds of liquor licensees, following prescribed procedures and accounting principles.

Examples of Duties:

1. Conducts verification, examination, and appraisal of licensee records related to gross liquor sales to ensure proper revenue recovery; prepares routine audit reports.
2. Examines licensee records for accuracy and adherence to sound accounting principles; reviews physical inventory of liquor; discusses findings with supervisor regarding system adequacy and potential issues such as deficiencies or fraud.
3. Determines fee assessments/adjustments based on audit findings within clear guidelines; explains assessments to licensees.
4. Collaborates with investigative staff as required.
5. May perform simple accounting tasks and assist in preparing the department's operating budget.
6. Attends commission meetings/hearings and responds to questions related to audit findings and assessments.

Training and Experience:

Graduation from an accredited college with major work in accounting, economics, public administration, or business administration plus one year of relevant experience; or equivalent combination of training and experience.

License Requirement:

Possession of a valid Hawaii State driver's license (Type 3).

Knowledge of:

• Theory and practice of commercial and government accounting
• Preparation and analysis of financial statements
• Auditing techniques and principles
• Relevant laws and regulations
• Office and business practices

Ability to:

• Learn accounting and auditing principles
• Interpret laws and regulations
• Research data and prepare reports
• Perform detailed financial analysis
• Evaluate accounting systems
• Exercise judgment and make decisions
• Communicate effectively

Health and Physical Condition:

Must meet health and physical standards necessary for the duties.

Physical Effort Grouping:

Light

Temporary Positions:

Employees in temporary roles may gain civil service membership after satisfactory probation and become eligible for promotion and transfer opportunities.