Governmental Tax Analyst

In 1998, Act 98-191 established the creation of the Alabama Local Tax Institute of Standards and Training §40-2A-15, Code of Alabama 1975. The institute was established to operate under the direction and supervision of a board of directors. The board consists of six members with three representatives appointed by the Alabama League of Municipalities and three representatives appointed by the Association of County Commissions of Alabama.

The ALTIST Board is charged with the oversight of the certified revenue examiner certification program. This program was established in 1999 for examiners of private auditing or collecting firms. The certified revenue examiner certification program was established with several minimum qualifications including a bachelor’s degree in accounting from an accredited university or college along with the satisfactory completion of the certified revenue examiner program. The program also requires 40 hours of continuing education annually and the attendance of the Annual Mandated Update Course.

The current ALTIST Board recently voted, February 21, 2020, to offer oversight of an additional certification program that will provide the value and benefits of the minimum standard examination program for those in governmental agencies who are examiners or assessors of taxpayer’s books and records for compliance with sales, use, rental, lodgings tax laws, or license fees of municipalities and counties. This program is for those employed by public entities and will be named the Governmental Tax Analyst (GTA) Certification Program.

Program Objectives
  • To ensure professionalism and integrity in the examination or assessment of business records
  • To ensure competence in the conduct of examinations and compliance with Alabama laws governing sales, use, rental and related items
  • To ensure that public sector tax reviewers remain current in their field through continuing education
Requirements
  • Two years’ experience in performing audits, reviews, or assessments in tax and/or licensing on behalf of a public body, to be confirmed by a written application and signature of a supervisor
  • Completion of the Certified Revenue Examiner program courses as developed by the Alabama Local Tax Institute of Standards and Training (ALTIST)
  • Continuing education requirements; which have been developed by the ALTIST Board

The Government and Economic Development Institute at Auburn University will organize, manage, and facilitate the new certification program along with the original Certified Revenue Examiner program including the records of all who achieve each of the two certifications.

Certification Form

Course Description
  • Course 1: Sales and Use Tax Examination – The Legal Environment

    This course addresses local tax procedures, constitutional issues, and recent legal issues affecting local government revenue examiners. Participants will discuss nexus issues such as the Yelverton case, as well as recent Attorney General opinions relevant to and impacting local revenue examiners. Attention will be given to the Taxpayer’s Bill of Rights, Uniform Revenue Procedures Act, Tax Simplification Act, Local Tax Procedures Act, and procedures for appeal.

  • Course 2: Minimum Examination Program for Local Government Revenue Examiners

    This course provides valuable information to enable local government revenue examiners to competently conduct examinations of business records with professionalism, integrity, and uniformity in accordance and compliance with Alabama laws governing sales, use, rental and related taxes. Participants will also discuss recent court rulings to remain current in their field. At the completion of this course, participants should be able to describe and perform an effective and efficient minimum examination.

  • Course 3: Understanding Laws and Regulations Governing Local Government Revenue

    This course focuses on the abilities to reconstruct income by indirect methods, use tax law, and taxes associated with leasing or renting. Also addresses audit procedures for taxpayers declaring bankruptcy, definitions of types of bankruptcies, and how to deal with statutes of limitations.

  • Course 4: Examination Tools and Techniques

    This course focuses on the Audit Sampling process, and includes subjects, such as covers the relationship of sampling and auditing standards, various sampling techniques, and the difference between non-statistical and statistical auditing sampling. There will also be discussion on Internal Control and what internal control means to an auditor.


CRE Coursework

Completion of 80 hours of coursework approved by the ALTIST Board (four 20 hour tested courses)


Continuing Education Coursework

Completion of 40 hours of continuing education each year to retain certification; at least eight hours must be earned through the ALTIST Certified Revenue Examiner Annual Update Course. The remainder of the 40-hour requirement can be obtained through any approved CPE courses recognized by the National Association of State Boards of Accountancy, as well as courses offered by the County Revenue Officers Association of Alabama, Government Finance Officers Association or by the Alabama Municipal Revenue Officers Association.

Registration/Cancellation Rule:

Provided that space is available, receipt of the registration form constitutes registration. Written cancellations, received fifteen (15) working days prior to the beginning of the program will be honored with a partial refund of the registration fee, but will be assessed a $50 administrative charge. Due to commitments to instructors and meeting facilities, late cancellations or non-attendance will not be refunded. Substitutions for registered participants may be made at any time.



Lodging

For lodging, please refer to the following websites for the following areas. Please note that Auburn does not endorse the following sites.

CRE CORE Classes:

November 2-4, 2022 – ALTIST Course II
  • Location: City of Hoover (HYBRID)
  • Fee: $330

May 10-12, 2023 – ALTIST Course III
  • Registration cutoff is April 17, 2023
  • Location: Opelika (HYBRID)
  • Fee: $330


Continuing Education:

March 31, 2023 – Special Issues
  • Location: Opelika, Alabama (HYBRID)
  • Fee: $250

June 9, 2023 – Special Topics Morning (A.M.) – TBD
  • Location: Opelika, Alabama (HYBRID)
  • Fee: $145

June 9, 2023 – Special Topics Afternoon (P.M.) – TBD
  • Location: Opelika, Alabama (HYBRID)
  • Fee: $145

2023 CRE Update

    This annual required program updates the Certified Revenue Examiner in developments in Alabama local sales tax collection and enforcement, as well as reinforces and builds upon the knowledge and skills of the examiner.


August 11, 2023 –1st Offering
  • Location: Auburn/Opelika, Alabama (HYBRID)
  • Fee: $250

October 20, 2023 –2nd Offering
  • Location: Auburn/Opelika, Alabama (HYBRID)
  • Fee: $250

Dates and Venues subject to change.

Annual GTA Continuing Education Reporting

All ALTIST Governmental Tax Analysts (GTAs) register annually with the ALTIST program office at the Government & Economic Development Institute (GEDI) at Auburn University. GTA Continuing Education (CE) must be reported annually through an online reporting process. All continuing education will now be reported through an online link. You will continue to list the hours achieved through online, self-study, teaching and the 8-hour update class. If hours were taken through programs outside of GEDI, all backup proof of completion must be uploaded along with your application signature page. It is best to scan all documents into one file for uploading, but we have provided several upload opportunities. The Annual CE Reporting is due through the online process no later than January 31 of each year. CE hour credits must be earned during the designated calendar year and completed by December 31 of that year.

Continuing Education submissions after January 31 of the year following the reporting year are considered delinquent and certification will be voided. At that time the employer will be notified of the certification cancellation and the inability of the employee to perform audits. If you cannot meet the CE requirements by the December 31 deadline, due to reasonable cause (such as a medical emergency, military services, etc.), please check the request for Inactive Status at the beginning of the online form.

ALTIST GTAs must complete 40 hours of approved CE credit during the calendar year that begins on January 1 of each year and ends on December 31 of the same year.

At least 8 hours must be through attendance at the ALTIST Certified Revenue Examiner Annual Update Course. At the current time, all 40 hours can be achieved through online or distance learning classes. Any request of acceptance of non-sponsored coursework must be submitted to the ALTIST Continuing Education Committee, via GEDI, at least 30 days prior to the beginning of the coursework. No more than 8 hours in behavioral courses will be accepted.

College courses taken for actual college credit cannot be applied to the continuing education requirement. However, college courses taken specifically for continuing education re-certification credit may be accepted.

Records
Documentation of CE courses completed outside of the ALTIST CRE program must be submitted with CE Reporting each year. CE completion records should be retained for a minimum of three years.

Certification Revocation
After a lapse of certification due to lack of sufficient continuing education hours, a certification is suspended on March 31 of the year following the failure to complete the required hours. The certification will remain suspended until the annual requirements for renewal are met. At that time, the Governmental Tax Analyst must apply to the ALTIST Board for reinstatement.

The certification will also be suspended if an examiner completes the required coursework, but fails to return all necessary documentation and verification for the certification process, and/or neglects to obtain the required hours of continuing education required for continued certification for a period of three (3) years.

After three (3) years of suspension of certification, whether it is due to a lapse of sufficient continuing education hours, or failure to complete the verification and certification application process, an applicant must successfully repeat all the requirements for certification, including successful completion of all required course work.

Newly Approved GTAs
CE hours are not required during the yearly reporting period for individuals new to the GTA program and certified after December 31 of the previous reporting year.

Address Changes
It is your responsibility to inform GEDI in writing of any change of address and/or change in your business affiliation.

Last Updated: October 20, 2022