State of Michigan
Civil Service Commission
Capitol Commons Center, P.O. Box 30002
Lansing, MI 48909
Position Code
1. AUDTMGR2A35N
POSITION DESCRIPTION
This position description serves as the official classification document of record for this position. Please complete the
information as accurately as you can as the position description is used to determine the proper classification of the position.
2. Employee's Name (Last, First, M.I.)
8. Department/Agency
GAMING CONTROL
3. Employee Identification Number
9. Bureau (Institution, Board, or Commission)
Casino Audit & Enforcement
4. Civil Service Position Code Description
10. Division
Auditor Manager-2
Audit
5. Working Title (What the agency calls the position)
11. Section
Assistant Audit Manager
6. Name and Position Code Description of Direct Supervisor
12. Unit
WIARD, JASON; AUDITOR MANAGER-4 15
7. Name and Position Code Description of Second Level Supervisor
13. Work Location (City and Address)/Hours of Work
WILLIAMS, HENRY L; SENIOR POLICY EXECUTIVE 18
3062 W. Grand Blvd., Suite L-700, Detroit, MI 48202 /
Monday-Friday, 8:00am-5:00pm (may vary due 24/7)
14. General Summary of Function/Purpose of Position
This position assists with directing the planning, development and implementation of audit programs and audit-related activities for the
statewide non-tribal licensed casinos, as required by the state statute and administrative rules. Responsibilities include assisting and
providing managerial oversight of professional audit staff in the performance of mandated audits of licensed casinos through the
review of gaming records, analysis of statistical data, and review of financial and gaming information to ensure compliance with the
Act, Rules and licensee Internal Control Standards.
15. Please describe the assigned duties, percent of time spent performing each duty, and what is done to complete each duty.
List the duties from most important to least important. The total percentage of all duties performed must equal 100 percent.
Duty 1
General Summary:
Percentage:
60
Manage revenue and compliance audits of statewide non-tribal licensed casinos through professional audit staff assigned to individual
casinos.
Individual tasks related to the duty:






Reviews completed audits to ensure proper work paper and audit techniques were incorporated.
Reviews audits to ensure properly completed per Public Act 69 and Michigan Gaming Control Board Administrative Rules and for legal documentation in
administrative and court proceedings.
Issuing reports identifying noncompliance to Act/Rules and/or licensee’s ICS including any weaknesses'. In addition provide recommendations to auditee
management to obtain their responses to the casino audit findings.
Presents final audit reports for the review noting scope of audit, testing, findings, recommendations and management response by casino/auditee, providing
possible alternatives for deficiencies and proposed actions to be implemented for improvement, accuracy and effectiveness.
Ensures follow-up on prior audit findings have been completed to determine if auditee is in compliance or if additional enforcement action is needed.
Coordinates the work of professional staff, approving leave time, conducting evaluations, and resolving personnel concerns.
Duty 2
General Summary:
Percentage:
30
Develop, implement and revise audit plan, programs, strategies and procedures for conducting audits of statewide non-tribal licensed
casinos.
Individual tasks related to the duty:





Provides recommendations for audit write up, sampling and resolution for the efficient operation of the audit section of the Casino Audit & Enforcement
Division. Plan, coordinate and schedule the completion of casino audits.
Develops standards of audit work paper completion and documentation and reviews work papers to ensure proper completion and adherence to Generally
Accepted Auditing Standards.
Oversees the work of professional audit staff on a daily basis, including review of work assignments and establishment of work priorities.
Assists with the training of audit staff and interns in the audits for casinos gaming activities and procedures, including the selection of gaming and non-gaming
area for audit, determination of audit strategy and timeline and procedures for specific audit assignments.
Develops agendas; audit planning memo, request for documentations and work with controllers, compliance officers and all key managerial employees of
casinos in conducting pre- and post-audit meetings.
Duty 3
General Summary:
Percentage:
10
Other duties and special projects as assigned by management.
Individual tasks related to the duty:



Assists other divisions with investigations of unreported gaming and non-gaming activities.
Committee member of the Internal Control Review Team (ICRT) and Monitoring inspection Review Team (MiRT)
Track and report on the quarterly metrics for the compliance audits.
16. Describe the types of decisions made independently in this position and tell who or what is affected by those decisions.
Interpretation of state statutes and administrative rules and formulation of policies regarding the audit and financial analysis process as it
applies to the statewide non-tribal casino licensees. Provide day-to-day direction to staff and audit related decisions.
17. Describe the types of decisions that require the supervisor's review.
Supervisory guidance and review is necessary on issues that would establish policy or would affect other areas of the Board or
Department, alleged violations of noncompliance, and to resolve difficult legal compliance issues.
18. What kind of physical effort is used to perform this job? What environmental conditions in this position physically exposed to on the job?
Indicate the amount of time and intensity of each activity and condition. Refer to instructions.
Work is normally performed in an office setting requiring sitting, standing, working at a computer and light lifting less than 25 lbs
including records, work papers, and computer is a normal part of the job. Travel to the Board’s Lansing office or Board offices within
Detroit-based casinos where the individual may be required to walk through a casino where there is a high concentration of cigarette
smoke in order to reach the Board office in the casino or other locations. The position may require overnight travel and hours outside of
normal business hours, as the casino licensees function on a 24 hour/day basis.
19. List the names and position code descriptions of each classified employee whom this position immediately supervises or oversees on a fulltime, on-going basis.
NAME
CLASS TITLE
NAME
CLASS TITLE
JOHNSON, STRATFORD K
AUDITOR-A 12
KNOTT, CEDRIC L
AUDITOR-A 12
MEYER, STEVEN J
AUDITOR-A 12
ORR, ELIZABETH A
AUDITOR-A 12
MUTAHR, ABDUL A
AUDITOR-E P11
DAY, JAMES E
AUDITOR-E P11
LENTON, ARDRENNA
AUDITOR-E P11
JACOB, ALICE G
AUDITOR-E P11
PEHOTE, ELISA A
AUDITOR-E P11
VACANT
AUDITOR-E P11
CHAPMAN, CATRIECE
AUDITOR-E P11
Additional Subordinates
20. This position's responsibilities for the above-listed employees includes the following (check as many as apply):
N
Complete and sign service ratings.
N
Assign work.
N
Provide formal written counseling.
N
Approve work.
N
Approve leave requests.
N
Review work.
N
Approve time and attendance.
N
Provide guidance on work methods.
N
Orally reprimand.
N
Train employees in the work.
22. Do you agree with the responses for items 1 through 20? If not, which items do you disagree with and why?
This position is properly described on the preceding pages.
23. What are the essential functions of this position?
Includes all requirements listed in Section 18 of the PD. The position manages and reviews audits of gaming revenue, compliance,
records and data of casinos licensed and regulated pursuant to the Michigan Gaming Control and Revenue Act. Position is responsible for
ensuring that proper gaming activities are reported to the state of Michigan, determining the effectiveness of internal controls, and the
level of compliance with law, rules and procedures.
24. Indicate specifically how the position's duties and responsibilities have changed since the position was last reviewed.
This is an established position. This position description has been revised and updated to reflect structure changes in the Casino Audit &
Enforcement Division, Audit Section, to properly focus on audit functions of licensed casinos under Public Act 69.
25. What is the function of the work area and how does this position fit into that function?
The Michigan Gaming Control Board licenses and regulates commercial casinos in Michigan in accordance with the Gaming Control and
Revenue Act of 1997, and administrative rules; oversees compliance of Tribal-State compact and applicable consent judgment
agreements; administers the licensing and regulation of live horse racing in accordance with the Horse Racing Law of 1995, and
administrative rules; and licenses and regulates the conduct of charitable millionaire party events in accordance with the TraxlerMcCauley-Law-Bowman Bingo Act of 1972, and administrative rules. The work area comprises the Casino Audit & Enforcement
Division, however assistance is expected across the agency wherever input is required related to the data generated from the casino
computerized systems. The Audit Section is responsible for ensuring the proper payment of gaming taxes based upon gross gaming
revenue. The work area analyzes and audits the approved Internal Controls for all non-tribal casinos. The position conducts compliance
audits to ensure compliance with applicable laws and regulations, and to evaluate internal controls of the casinos.
26. What are the minimum education and experience qualifications needed to perform the essential functions of this position.
EDUCATION:
Possession of a bachelor’s degree with at least 24 semester (36 term) credits in accounting with 5 years of experience
auditing IT systems preferred.
EXPERIENCE:
Auditor Manager 13 - 15
Four years of professional experience auditing accounting, financial, and operations records equivalent to an Auditor,
including two years equivalent to an Auditor P11 or one year equivalent to an Auditor 12 or Auditor Manager 12
Alternate Education and Experience
Auditor Manager 12 - 15
Possession of a Certificate in Public Accounting (CPA) may be substituted for one year of Auditor P11 experience.
Possession of a Certified Management Accountant certification (CMA) may be substituted for six months of Auditor P11
experience.
Possession of a Certified Internal Auditor certification or a Certified Information System Auditor certification may be
substituted for one year of experience at the P11 level for positions responsible for internal auditing.
Possession of a bachelor's degree with 24 semester credits (36 term) in finance, information systems, or management may
be substituted for the education for positions responsible for internal auditing.
KNOWLEDGE, SKILLS, AND ABILITIES:








Complete knowledge of generally accepted professional accounting and auditing principles and practices.
Complete knowledge of all casino accounting methods, on-line game accounting systems and casino internal controls.
Knowledge of TeamMate, Excel and Word.
Three years of auditing public or casino gaming.
Ability to interpret regulatory laws and obtain factual information.
Ability to plan and organize.
Ability to communicate effectively (both orally and written).
Casino training in Nevada or New Jersey is highly desirable.
CERTIFICATES, LICENSES,
REGISTRATIONS:
A valid driver's license is required.
NOTE: Civil Service approval does not constitute agreement with or acceptance of the desired qualifications of this position.
I certify that the information presented in this position description provides a complete and accurate depiction
of the duties and responsibilities assigned to this position.
Supervisor
Date
TO BE FILLED OUT BY APPOINTING AUTHORITY
Indicate any exceptions or additions to the statements of employee or supervisors.
Due to reorganization the agency wishes to inactivate the Auditor Manager 15-level position (AUDTMGR4A29N) and
establish a Audit Manger 13-level position.
I certify that the entries on these pages are accurate and complete.
DONNA WILSON
1/12/2016
Appointing Authority
Date
I certify that the information presented in this position description provides a complete and accurate depiction
of the duties and responsibilities assigned to this position.
Employee
Date