Incumbents in this class are responsible for effecting compliance with the taxing provisions of the Delaware Unemployment Compensation Law.
Nature and Scope
Work is performed under the guidance of a Senior Field Agent who reports into the Field Accounting Manager. Typical contacts are with both large and small private sector employers to audit records and reports, determine financial obligations under the law and negotiate payment plans for taxes due. Additionally, incumbents contact employers in person and/or by telephone to provide advice and counsel on the experience rating provisions of the Law, potential legal actions and sanctions and appeal rights and procedures for filing such appeals. Work includes on-site audits of employer payroll records, cash receipts and disbursement journals and other accounting and financial records. An incumbent in this class makes determinations on the employer's financial status to consider reduction of debt under the waiver and compromise provisions of the Law and other administrative regulations and procedures.
Essential functions are fundamental, core functions common to all positions in the class series and are not intended to be an exhaustive list of all job duties for any one position in the class. Since class specifications are descriptive and not restrictive, incumbents can complete job duties of similar kind not specifically listed here.
Provide in-depth financial analysis of employer accounting records, reports, journals or statements to determine compliance with pertinent laws and regulations.
Interpret and apply the Delaware Unemployment Compensation Law to identify coverage under its provisions.
Analyze employer's total financial status and provide recommendations relative to reduction of debt under the waiver and compromise provisions of the Law.
Conduct sensitive negotiations with employers to obtain overdue unemployment payments, payment plans, interest and penalties.
Conduct field investigations to determine eligibility of a claimant and employer coverage.
Advise employers of legal actions which may be taken including placement of liens, attachment of employer assists, or prosecution.
Prepare appropriate documentation and initiates issuing of subpoenas under the provisions of the law.
Advise employers of appeal rights and procedures for filing such appeals.
Knowledge, Skills and Abilities
The intent of the listed knowledge, skills and abilities is to give a general indication of the core requirements for all positions in the class series; therefore, the KSA’s listed are not exhaustive or necessarily inclusive of the requirements of every position in the class.
Knowledge of the accounting principles used in keeping books of original entry, ledgers, journals, and in preparing financial statements.
Knowledge of the accounting procedures used to follow an audit trail through the use of an employer's books and records.
Knowledge of the above accounting principles and procedures as they relate to computerized accounting systems.
Ability to discuss accounting procedures and practices with accountants, consultants, and/or attorneys representing employers.
Ability to analyze financial statements showing employer income and expenses and assets and liabilities relative to the employer's ability to pay overdue unemployment compensation taxes, penalties, and interest.
Ability to read, understand, interpret, and apply the taxing provisions of the Delaware Unemployment Compensation Law.
Ability to establish and maintain effective working relationships with units within the Bureau of Employer Tax Operations, the Unemployment Insurance Division, the Department of Labor, and the public.
Ability to communicate clearly and concisely, orally and in writing.
Ability to prepare written audit reports.
JOB REQUIREMENTS for Unemployment Insurance Field Agent Applicants must have education, training and/or experience demonstrating competence in each of the following areas:
Six months experience in accounting using Generally Accepted Accounting Principles (GAAP).
Six months experience in auditing financial records and documents in accordance with Generally Accepted Auditing Standards, including assessment of internal and external controls.
Six months experience in compiling, analyzing and interpreting financial data to ensure effective and efficient accounting of funds or to make projections for financial planning.
Six months experience in interviewing which includes using structured or unstructured interview techniques to obtain facts, explore issues and identify courses of action.
Six months experience in interpreting laws, rules, regulations, standards, policies, and procedures.
Six months experience in writing reports in a structured format containing an introduction, presenting the thesis, purpose or proposal with supporting evidence, explanation, facts, and analysis or examples with a conclusion or recommendations.