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State of Washington Classified Job Specification


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Class Code: 152M
Category: Financial Services


This is the supervisory level of the series. Positions have delegated authority to select train and develop staff, assign and evaluate their work and take disciplinary actions.

Typical Work

Adjusts field audit schedules as necessary and, in the absence of the Auditor 4, schedules field audits of state-owned liquor stores, liquor agencies, the Liquor Distribution Center, wineries, breweries, wholesale beer distributors, and other organizations and businesses holding or applying for liquor licenses;

Reviews, edits and approves audit reports;

Assists in developing and maintaining administrative and technical audit manuals;

Conducts special audits and projects requested by the Liquor Control Board;

Supervises a team of auditors in regularly scheduled audits of the Distribution Center;

Assists in recruiting, selecting and training audit staff;

Manages Certification Services Unit consisting of surety analysts and support personnel providing service to employer accounts; develops and directs auditing and analytical procedures; provides training and evaluates program effectiveness; responsible for determining claim liability, establishment of surety requirements and evaluating the financial stability of self-insured employers;

Performs complex analysis of audited financial statements, evaluating information from accounting, investment, banking and industry sources; evaluates stock prospectives describing complex merger, sale and divestiture transactions; evaluates financial ability of firms to make payment of benefits and assessments;

Performs analytical procedures to determine employers' claim liabilities and the establishment of adequate surety to cover these liabilities;

Conducts audits of workers' compensation trusts, testing the adequacy of pooled funds to meet expected claim liabilities;

Prevents/detects losses as a result of defaulting self-insurers, seeking recovery of funds from available surety, excess insurance and the bankruptcy action;

Serves as resource to the administrator on self-insurance law and rules; recommends revisions to WACs; analyzes proposed legislation for impact; interprets statutes and rules for the employer community.

Expert positions may lead or supervise lower level staff. However, supervisory positions must supervise lower level auditors.

Legal Requirement(s)

There may be instances where individual positions must have additional licenses or certification. It is the employer’s responsibility to ensure the appropriate licenses/certifications are obtained for each position.

Desirable Qualifications

Positions typically require a Bachelor’s degree which includes at least 18 quarter or 12 semester hours of accounting or auditing


four or five years of professional auditing or accounting experience.

Class Specification History

New class effective January 1, 2006 (replaces 14220 Liquor Control Audit Supervisor, 13840 Surety Analyst 3)