This information is for reference only. These classifications are no longer valid and were replaced 7/1/2020.
This is technical and public contact work involving the examination of the business records and physical inventory of grain businesses to determine compliance with the Missouri Grain Warehouse and/or Grain Dealers Law.
An employee in this class performs much of his/her work in the offices and operational facilities of grain businesses in an assigned territory. Work includes performing detailed examinations of licensees' grain and related records to determine grain obligations and their ability to meet these obligations. Audits are conducted using generally accepted auditing standards and procedures necessary to determine compliance with applicable state statutes. Tact and diplomacy must be exercised in obtaining the necessary cooperation of public officials, banks, other businesses and private parties to ensure the accuracy of information provided by the grain business. Initial training and supervision is provided by a higher level Grain Regulatory Auditor. Upon completion of training, the employee independently conducts assigned routine audits under the supervision of a Grain Regulatory Auditor III, and may be assigned to assist other staff on larger or more complex audits.
Applicants must meet one of the following eligibility requirements:
(The following minimum qualifications will determine merit system eligibility. Allowable experience and education substitutions are provided in italics below the corresponding minimum qualification statement. These minimum qualifications may also be used to evaluate applicants for Missouri Uniform Classification and Pay System positions not requiring selection from merit registers.)
Graduation from an accredited four-year college or university with at least 9 semester hours in accounting or auditing. (Professional, technical or responsible public contact work in such areas as accounting, auditing, bookkeeping, business or public administration or in a closely related area may be substituted on a year-for-year basis for any deficiencies in the required education.)
This description may not include all of the duties, knowledge, skills, or abilities associated with this classification.
Examines grain company business records and facilities, and conducts interviews to determine whether a Missouri Grain Warehouse or Grain Dealers license is required.
Examines company records to determine accuracy of grain obligation information and conformity with the provisions of the law(s) and regulations.
Analyzes company information utilizing a laptop computer.
Conducts physical inventories to determine the type, quantity, quality and condition of the stored grain(s).
Discusses audit findings with grain company management, explains record irregularities and recommends improved methods of recordkeeping.
Confers with grain businesses, accountants and attorneys to explain applicable statutory and administrative regulation provisions, and to assist with problems arising in connection with administration of the law.
Answers questions relating to exemptions, license requirements, bonding, insurance requirements, records and applications.
Prepares affidavits, attends hearings and provides testimony as required in cases involving violations of the law.
Serves subpoenas as directed to obtain business records.
Prepares and submits field investigation and audit findings regarding grain obligations and compliance.
Maintains an assigned state vehicle.
Performs other related work as assigned.
Working knowledge of state and federal laws relating to grain warehousing and merchandising.
Working knowledge of accounting and auditing principles, systems and procedures which are necessary in the determination of compliance with laws and regulations.
Working knowledge of the policies, rules and regulations established by the Department of Agriculture with respect to grain dealers and warehouses.
Some knowledge of the operation and practices of grain warehousing and/or merchandising companies.
Ability to apply the laws and regulations consistently to specific situations.
Ability to establish and maintain effective working relationships with other employees, grain businesses, other professionals in the grain trade, and the general public.
Ability to recognize and communicate areas of noncompliance with the Missouri Grain Warehouse Law, Grain Dealers Law and Uniform Grain Storage Agreement.
Ability to prepare clear, complete and concise reports.
Ability to operate a laptop computer and associated audit software.
Ability to adapt to and work in an environment that may periodically include factors such as noise, foul air, grain dust, inclement weather, extreme heights and moving machinery.
Ability to use grain grading and measuring devices such as moisture meters, scales and grain measuring tapes.
Ability to travel extensively in the performance of assigned audits.