TOPIC: Job Descriptions for GASB Specialist/Quality Assurance Manager/Human Resources ManagerOFFICE: Auditor STATE: ME DATE: 09/22/2017QUESTION / ISSUE: The Maine Office of the State Auditor (OSA) is seeking budget authorization for two positions. These positions are:

1. GASB Specialist and Quality Assurance Manager (to be combined into one position)2. Human Resources Manager

The combined effect of an increasing number of new and changing GASB and federal requirements (including stronger Peer Review Controls) and an increasing number of personnel changes due to retirements; and also, due to the professional goals of the millennial employee; we conclude that the two manager positions listed above should be added to the OSA in Maine. This would bring our personnel count to approximately thirty-eight people.

Would it be possible for other state audit entities to share with Maine the equivalent of their job specifications/job descriptions related to:

1. GASB Specialist and Quality Assurance Manager2. Human Resources Manager

State CommentsGeorgia Attached is our job description for HR Manager. We do not have a job similar to your

other request.

Louisiana Attached are our two job descriptions related to your request.

Massachusetts Attached is our job description for Quality Assurance Manager.

Missouri Although probably not entirely an "equivalent" position, attached is the job description for what is likely our most similar position for number 1 of your inquiry.

New Mexico Attached is the job posting we posted early last year for the position of Compliance and Quality Control Director. I think the requirements are probably similar to what you are seeking from GASB Specialist and Quality Assurance Manager.

New York GASB Specialist and Quality Assurance Manager I am the QA Manager, though I was just promoted to the position in May when the previous QA Manager retired. Attached is the current draft of my job responsibilities. My overall job description is at the top, followed by the five main areas I am responsible for and the individual tasks/activities I do for each. I have tried to list the areas in order of importance, and the bullets underneath in order of importance, too.

Job Descriptions for GASB Specialist/Quality Assurance Manager/Human Resources Manager 1

State CommentsOur division does mostly performance audits. So, this only references GAGAS and not GASB. In fact, most of the bullets under "Administer the internal quality assurance review process" were pulled directly from the current Yellow Book. For example, the fourth bullet is from Paragraph 3.95. However, you could easily enough add another bullet for GASB and other federal requirements, and then create sub-bullets.

This is still a work in progress, though I don't expect any major changes. One thing to point out is the overall job description at the top. My Deputy Comptroller wanted to make it very clear to everyone that the audit teams are responsible for doing their audit work properly (meaning in compliance with GAGAS and other requirements). I ensure their understanding of the requirements and verify their compliance with those requirements. However, audit teams should not rely on QA to catch mistakes they might have made.

Human Resources Manager We don't have an HR Manager in our division. We have 250 or so employees, but are part of a larger organization of about 2,500 employees. Since the New York State Office of the State Comptroller is so large, it has a separate HR office. We do have folks in our division that work with the HR office, both administrative staff and auditors. For example, several auditors have volunteered to conduct interviews for new hires and promotions. That way, the people doing the interviewing are those who understand what the position entails.

We also have four people dedicated to a training unit. They develop the training calendar, work with both in-house and outside instructors, and handle the logistics for our classes. They also track the training hours by category. Again, with 250+ employees, we can justify devoting the resources to that. A smaller shop like yours may want to have each person track their own.

As with the QA Manager position, the key will be clearly delineating who is responsible for what.

Ohio Attached are position descriptions for quality assurance manager and human resources manager. Unfortunately, we do not have a GASB specialist.

Texas Attached are job descriptions for similar positions mentioned in your inquiry.

Job Descriptions for GASB Specialist/Quality Assurance Manager/Human Resources Manager 2