CLASSIFICATION: LIQUOR COMMISSION EXAMINER II
Class Code: 5806-20 Date Established: 11-19-69
Occupational Code: 7-2-4 Date of Last Revision: 04-06-10
BASIC PURPOSE: To verify accounts receivable and financial records of beer wholesalers and operating wineries and to examine records of other permittees and licensees to determine compliance with NH liquor laws concerned with the manufacturing, selling or storage of alcoholic beverages.
CHARACTERISTIC DUTIES AND RESPONSIBILITIES:
· Audits the alcohol purchase records of New Hampshire retail licensees as well as the accounts receivables of beer wholesalers to determine compliance with the reporting requirements outlined in New Hampshire law and Commission regulations.
· Discusses methods of accounting and payment procedures with owners and proprietors of alcoholic beverage dispensing outlets, and assists licensees in setting up bookkeeping procedures to standardize and monitor recording systems.
· Conducts audits by examining books, invoices, documents and other financial records relating to the purchase, sale and manufacture of liquor, wine and beverages, including auditing the monthly tax reports for brew pubs, wine, and liquor manufacturers to determine the accuracy of their payments.
· Prepares violation and activity reports, reports violations to proper authorities for action, and prepares audit reports with follow-up evidence for use at hearings conducted by the Liquor Commission, to include acting as a witness if necessary.
· Conducts restaurant food sale audits to determine if ratio of food sales to sale of beer and liquor is within the parameters of liquor laws and administrative rules.
· Inspects permanent or temporary storage facilities used by wholesalers.
· Reviews requests for advertising and offers made by beverage, wine, and liquor vendors for compliance with New Hampshire advertising and tied house requirements, and provides advice and assistance concerning compliance issues.
· Drafts administrative rules for the Bureau of Enforcement and assists in the process of obtaining legislative approval.
· Acting as a licensing agent for wineries, breweries, and brew pubs in conjunction with Liquor Licensure Specialists.
Skill: Requires skill in developing formats and procedures for special applications OR in investigating and reviewing the use of equipment and data for a specialized function.
Knowledge: Requires logical or scientific understanding to analyze problems of a specialized or professional nature in a particular field.
Impact: Requires responsibility for contributing to immediate, ongoing agency objectives by facilitating the direct provision of services to the public or other state agencies. Errors at this level result in inaccurate reports or invalid test results and require a significant investment of time and resources to detect.
Supervision: Requires partial supervision of other employees doing work which is related or similar to the supervisor, including assigning job duties, providing training, giving instructions and checking work.
Working Conditions: Requires performing regular job functions in a controlled environment with minimal exposure to disagreeable job elements and little risk of hazard to physical or mental health.
Physical Demands: Requires light work, including continuous walking or operating simple equipment for extended periods of time as well as occasional strenuous activities such as reaching or bending.
Communication: Requires reviewing summaries and reports and making decisions to solve problems or to achieve work objectives as well as articulating and expressing those solutions and goals. This level also requires formal presentations of solutions and goals to employees and the general public to increase the responsiveness of the agency toward the demands of its client system.
Complexity: Requires a combination of job functions to establish facts, to draw daily operational conclusions, or to solve practical problems. This level also requires providing a variety of alternative solutions where only limited standardization exists.
Independent Action: Requires objective assessment in analyzing and developing new work methods and procedures subject to periodic review and in making decisions according to established technical, professional or administrative standards.
Education: Bachelor's degree from a recognized college or university with a major study in accounting or business management. Each additional year of approved formal education may be substituted for one year of required work experience.
Experience: Four years of experience in accounting or auditing work, preferably relating to the beverage industry, with at least two years in a supervisory position. Each additional year of approved work experience may be substituted for one year of required formal education.
License/Certification: Valid New Hampshire driver’s license.
RECOMMENDED WORK TRAITS: Considerable knowledge of New Hampshire and Federal Alcohol, Tobacco and Tax Trade Bureau statutes and regulations relevant to the audit and licensing of brewers, wholesalers and retailers. Extensive knowledge of accounting and auditing methods and procedures. Knowledge of business forms and computerized accounting methods. Knowledge of training and supervisory methods and techniques. Knowledge of general principles of modern office management methods. Ability to plan work assignments and supervise a staff of professional and support employees. Ability to perform mathematical computations accurately and with reasonable speed. Ability to communicate and work tactfully with the public and associates. Ability to testify at administrative hearings and in a court of law if necessary. Ability to understand oral and written instructions. Ability to prepare clear and concise oral or written reports and to draft changes to laws, rules and regulations. Must be willing to maintain appearance appropriate to assigned duties and responsibilities as determined by the agency appointing authority.
DISCLAIMER STATEMENT: This class specification is descriptive of general duties and is not intended to list every specific function of this class title.