Audit Supervisor

General Statement

The Audit Supervisor, under general supervision, provides oversight and administration of the business personal property tax program to ensure accurate reporting, compliance, and equitable assessment of taxable assets within Union County. Manages the annual listing process, coordinates audit activities, and oversees data management functions to maintain integrity across systems. Reviews and processes property adjustments, including discoveries and releases, to ensure proper taxation. Directs business outreach and canvassing efforts to identify and educate taxpayers, while collaborating with internal teams and external partners to support efficient, consistent, and compliant tax administration operations.

Essential Functions

Administers the annual business personal property listing program to ensure businesses in Union County accurately report, add, and remove assets in compliance with applicable tax regulations. Ensures all required notices, forms, and templates are updated annually to reflect current requirements and statutory changes.

Coordinates with contracted auditing firms by providing necessary data and support. Reviews completed audit reports for accuracy, completeness, and compliance with established standards, and assists auditors with information requests as needed.

Manages data extraction and integration processes, including running exports from internal systems and importing data into vendor platforms. Ensures data integrity, accuracy, and timely processing across systems.

Reviews and processes property releases and discovery assessments to ensure accurate and equitable taxation. Verifies that all adjustments are properly documented and applied in accordance with governing policies and regulations.

Oversees the business personal property canvassing program to identify, document, and educate new and existing businesses regarding listing requirements and compliance obligations within Union County.

Identifies businesses for audit based on established criteria and risk indicators. Provides support throughout the audit process to ensure consistency, accuracy, and adherence to departmental standards.

Collaborates with tax administration leadership and peer supervisors to support department-wide processes and initiatives. Ensures alignment and coordination across functional areas to meet organizational goals and maintain an effective delivery of services.

Performs other related duties as assigned.

Qualifications

MINIMUM QUALIFICATIONS

Education and Experience:

Bachelor’s Degree from an accredited college in accounting, business administration, or a similar field, and, and six (6) years of experience in accounting, auditing, or a similar field and one(1) or more years of direct supervisory experience; or equivalent combination of education and experience.

Licenses or Certifications:

Must have a valid Driver’s License and be able to maintain a safe driving history as defined by the Union County Vehicle Use Policy.

North Carolina Department of Revenue Certified Real/Personal Property Appraiser II or equivalent certification from a recognized appraisal organization.

PREFERRED QUALIFICATIONS

Education and Experience:

Bachelor’s Degree from an accredited university in Accounting, Business Administration, or similar field, and five (5) years of experience in personal property appraisal, accounting, business administration, auditing, or a similar field.

Licenses or Certifications:

Must have a valid Driver’s License and be able to maintain a safe driving history as defined by the Union County Vehicle Use Policy.

North Carolina Department of Revenue Personal Property Appraiser III certification.

IAAO PPS Designation

Supplemental Information

PHYSICAL DEMANDS

Must be physically able to operate a variety of machinery and equipment including computers, typewriters, copiers, printers, calculators, microfilm machines, etc. Must be physically able to drive a motor vehicle. Must be able to exert up to 10 pounds of force occasionally, and/or up to 5 pounds of force frequently, and/or a negligible amount of force constantly to move objects. Physical demand requirements are in excess of those for Sedentary Work. Light Work usually requires walking or standing to a significant degree. However, if the use of arm and/or leg controls requires exertion of forces greater than that for Sedentary Work and the worker sits most of the time, the job is rated for Light Work.

WORK ENVIRONMENT

Work is performed in a safe and secure work environment that may periodically have unpredicted requirements or demands.

INSURANCE PROGRAMS

HEALTH INSURANCE

All full-time employees and their eligible dependents can participate on the first day of the first full month of employment. You must sign up for coverage within your first 30 days of employment or wait until the annual enrollment period. Preventative Care Coverage Prescription Coverage

Health & Wellness Center available exclusively to Union County employees, spouses and dependents covered under the health plan.

DENTAL INSURANCE

All full-time employees and their eligible dependents can participate on the first day of the first full month of employment. You must sign up for coverage within your first 30 days of employment or wait until the annual enrollment period.

LIFE INSURANCE

Basic Term life Insurance in the amount of one times the annual salary is provided for all full-time and benefitted part-time employees. Additional coverage for Life Insurance (Accident, Cancer, Long Term and Short Term) is available for purchase through payroll deduction for the employee and eligible dependents.

FINANCIAL PROGRAMS

RETIREMENT

Membership in the North Carolina Local Government Employees Retirement System is a requirement for all full-time and benefitted part-time employees. Employees contribute six percent (6%) of their annual compensation before it is taxed. If you leave County service before retirement, you may withdraw your retirement contributions or elect to freeze your contributions in anticipation of future local government employment. If you have five (5) years of service, you are 100% vested in the NCLGERS.

NC401(k)

The NC401(k) supplemental retirement program is available to full-time and benefitted part-time employees. The County establishes this 401(k) account for each eligible employee and makes a five percent (5%) contribution based on biweekly earnings. Employees may elect to make voluntary contributions through payroll deduction.

457 DEFERRED COMPENSATION

The 457 Deferred Compensation program is available to all employees through payroll deduction. Deferred compensation is a voluntary investment plan to supplement retirement income and to defer taxable income.

FLEXIBLE SPENDING ACCOUNTS

Options are available to regular full-time and benefitted part-time employees who wish to use pre-tax dollars for eligible medical, pharmacy, dental, vision, and daycare expenses. The Flex Debit Card program gives you instant access to your account funds.

Health Care Spending Account - Section 125 of the IRS Code allows yearly voluntary enrollment to set aside pre-tax dollars for eligible health care expenses.

Dependent Care Spending Account - Section 125 of the IRS Code allows yearly voluntary enrollment to set aside pre-tax dollars for eligible dependent care expenses.

DIRECT DEPOSIT

Deposit of your paycheck will be made to checking or savings accounts in a bank of your choice.

TRUIST

No Overdraft Fees

$100 Negative Balance Buffer

Online and Mobile Banking with Bill Pay

LEAVE PROGRAMS

VACATION LEAVE

Vacation leave is accrued based on creditable years of service in the Local Government Employees Retirement System.

SICK LEAVE

For full-time County employees, sick leave accrues at eight (8.0) hours per month. Benefitted part-time employees accrue prorated sick leave based on a percentage of the full-time rate. Your unused sick leave balance can be applied as creditable service toward a service retirement under the guidelines of the NCLGERS.

SICK LEAVE TRANSFER FROM OTHER AGENCIES

Unused sick leave earned from another North Carolina Governmental Agency and/or entity, will be accepted and transferred to the County as follows: twelve (12) sick leave days will be transferred and added to the employees active sick leave balance after completion of six (6) months of employment. The remaining balance of sick leave documented for transfer at the time of employment will be recorded in the employees permanent personnel file. On the fifth anniversary of employment with the County, the remaining balance of transferred sick leave will be added to the employees active sick leave balance.

HOLIDAYS

There are 13 County recognized holidays (includes 3 days for Christmas) per year with 1 floating holiday available.

UNIFORMED SERVICES LEAVE

Eligible employees - 30 paid workdays granted.

CIVIL LEAVE

Paid leave is provided to full-time or regular part-time County employees called for jury duty or as a witness of the court for the federal or state government, or a subdivision thereof.

FAMILY & MEDICAL LEAVE ACT

Federal law provides job protection and continuation of existing paid health insurance during 12 weeks of leave, paid or unpaid, to an eligible employee for qualifying events. These events can include birth or adoption, and serious illness of an immediate family member, or of the employee.

PAID PARENTAL LEAVE

Parental Leave provides the employee paid leave for the first eight weeks of approved FML for the birth of a son or daughter, or placement with the employee of a son or daughter for adoption or foster care.

ADMINISTRATIVE LEAVE

Educational Leave is available to regular full-time and benefitted part-time employees when participating in a job-related, short course, such as an update, not to exceed ten (10) consecutive working days.

VOLUNTEER TIME OFF

Volunteer Time Off will provide employees with 16 hours of paid time per calendar year to volunteer at approved Union County community partner agencies.

OTHER PROGRAMS

EMPLOYEE ASSISTANCE PROGRAM

The Employee Assistance Program is open to all employees and their dependents. It is a confidential service provided at no cost to the employees of the County. EAP provides certified counselors who administer assessment and brief therapy to employees who want help with a variety of personal and work-related issues such as stress, parenting concerns, grief, alcohol/drug use, family problems, financial concerns, and work-related problems.

AQUATIC AND FITNESS CENTER

We believe that staying healthy is more than just exercising regularly and eating well. Individual and family discount membership and monthly dues are available to full-time and benefitted part-time employees through payroll deduction.

NATIONAL COLLEGE SAVINGS PROGRAM

The National College Savings Program is open to all employees. The Program is designed to provide certain tax advantages, encourage and facilitate saving to pay the costs of attending eligible institutions.