Auditor (Financial)

Clarification from the agency

All U.S. Citizens

As an Auditor (Financial), you will:

• Serve as a member of an audit team performing audits of Department programs, grantees, and associated entities.
• Plan and conduct routine audit engagements and independently perform assigned portions of more complex audit engagements, including financial statement audits, incurred cost audits, Cost Accounting Standards (CAS) compliance audits, reviews of CAS Disclosure Statements, and related financial audit engagements.
• Examine accounting records, supporting documentation, internal control procedures, contractor policies, and financial data to determine compliance with applicable contract requirements, Federal regulations, accounting standards, and audit objectives.
• Prepare draft audit findings, develop summaries of audit results, and compile supporting documentation for inclusion in audit reports.
• Participate in meetings with Department officials, contractor personnel, Independent Public Accountant representatives, and other members of the audit team to obtain information, discuss audit issues, clarify accounting practices and financial records, and present factual audit information.

Duties will be developmental in nature when filled below the full performance level.

This announcement may be used to fill both Auditor (Financial) and Auditor (Performance) GS-7/9 positions within the Office of Audits. Candidates who meet qualifications requirements as described are eligible for placement into either concentration.

Conditions of employment

• Must be a U.S. Citizen or National.
• This employer participates in the e-Verify program.
• Males born after 12/31/1959 must be registered for Selective Service.
• Suitable for Federal employment, as determined by a background investigation.
• Must obtain and maintain a Q security clearance.
• This position is a Drug Testing Designated position and is subject to preemployment and random drug testing.
• May be required to successfully complete a probationary period.
• May be required to submit a Financial Disclosure Statement, OGE-450 or an Executive Branch Personnel Confidential Financial Disclosure Report upon entering the position and annually (5CFR Part 2634, Subpart I USOGE, 6/08).
• This position is not remote, the selectee will be expected to report to the duty station(s) listed. If selected, military spouses, veteran caregivers, and spouses of foreign service employees may be eligible for applicable workplace flexibilities.
• Will be required to participate in the Direct Deposit Electronics Funds Transfer Program.

Qualifications

Credit will be given for all appropriate qualifying experience. For current federal employees, if hours worked per week are not included on your resume, you must submit a non-award SF-50 for each federal position listed as part of your application to be used to validate your work schedule and determine the amount of qualifying experience that you will be granted. An award SF-50 will not be acceptable documentation for which to consider your amount of qualifying experience. For all other applicants who are not current federal employees, your resume must state either "full-time" (or "40 hours a week") or "part-time" with the number of hours worked per week to ensure proper crediting of specialized experience. Failure to adequately provide information needed to determine number of hours worked in each position may result in that time not being credited when evaluating qualifying experience.

For periods of time that reflect military service, the DD-214 or Statement of Service is sufficient to meet the full and/or part-time hours requirement as the service dates will be reflected.

BASIC REQUIREMENT: In accordance with OPM's Individual Occupational Requirements for the GS-0511 series, applicants must meet the following basic requirement to be considered further:

1. Degree: Bachelor's or higher in accounting, auditing; or a degree including auditing courses in a related field such as business administration, finance, or public administration that included or was supplemented by 24 semester hours in accounting. The 24 hours may include up to 6 hours of credit in business law. -OR-
2. Combination of education and experience: at least 4 years of experience in accounting, or an equivalent combination of accounting experience, college-level education, and training that provided professional accounting knowledge. The applicant's background must also include one of the following:
   1. Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours of business law;
   2. A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; -OR-
   3. Completion of the requirements for a degree that included substantial course work in accounting or auditing, e.g., 15 semester hours, but that does not fully satisfy the 24-semester-hour requirement of paragraph A, provided that (a) the applicant has successfully worked at the full-performance level in accounting, auditing, or a related field, e.g., valuation engineering or financial institution examining; (b) a panel of at least two higher level professional accountants or auditors has determined that the applicant has demonstrated a good knowledge of accounting and of related and underlying fields that equals in breadth, depth, currency, and level of advancement that which is normally associated with successful completion of the 4-year course of study described in paragraph A; and (c) except for literal nonconformance to the requirement of 24 semester hours in accounting, the applicant's education, training, and experience fully meet the specified requirements.

-AND-

EXPERIENCE AND EDUCATION REQURIEMENTS:

For the GS-07: A qualified candidate's online application and resume must demonstrate at least one year of specialized experience equivalent to the next lower grade level (GS-05) in the federal service or equivalent experience in the private or public sector. Specialized experience is defined as ALL of the following:

1. Applying basic knowledge of accounting and/or auditing principles, concepts, and techniques to perform routine tasks.
2. Examining a variety of records, such as accounting records or transactions, financial data, and/or internal control procedures, to contribute to audit products.
3. Participating as part of a team involved in financial audit work.

-OR-

Successful completion of one (1) year of graduate-level education in a related field that provided the knowledge, skills, and abilities necessary to do the work of the position. Examples of related academic fields include accounting, auditing; business administration, finance, or public administration in which the academic program included accounting or auditing courses; or another academic program primarily comprised of courses clearly related to the work of this position.

-OR-

A bachelor's degree with superior academic achievement in a related field. Superior Academic Achievementis based on (1) class standing, (2) grade-point average, or (3) honor society membership.

1. Class standing - Applicants must be in the upper third of the graduating class in the college, university, or major subdivision, based on completed courses.
2. Grade-point average - Applicants must have a grade-point average of: 2.95 rounded to 3.0 or higher out of a possible 4.0 as recorded on their official transcript, or as computed based on 4 years of education, or as computed based on courses completed during the final two years of the curriculum; OR 3.5 or higher out of a possible 4.0 based on the average of the required courses completed in the major field or the required courses in the major field completed during the final 2 years of the curriculum.
3. Election to membership in a national scholastic honor society.

-OR-

Successful completion of a combination of education and experience as described above. To combine education and experience, first take the number of graduate credit hours earned and divide by the number of semester hours or quarter hours equivalent to one full year of graduate level study at the academic institution (i.e. 18 semester hours; 27 quarter hours). Then take the number of months of full-time experience and divide by 12 months. Add the percentages together. The total must equal at least 100 percent to qualify.

For the GS-09: A qualified candidate's online application and resume must demonstrate at least one year of specialized experience equivalent to the next lower grade level (GS-07) in the federal service or equivalent experience in the private or public sector. Specialized experience is defined as ALL of the following:

1. Applying knowledge of accounting and/or auditing principles, concepts, and techniques to perform audit assignments and resolve routine audit issues.
2. Analyzing a variety of records and related information, such as accounting records or transactions, financial data, and/or internal control procedures, to contribute to audit products and identify areas of noncompliance or other matters requiring audit attention.
3. Assisting with planning, conducting, and reporting on routine financial audits as part of an audit team.

How you will be evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

Once the application process is complete, your resume and supporting documentation will be used to determine whether you meet the job qualifications. If you are minimally qualified for this job, the following evaluation procedure will be used:

CATEGORY RATING
Your responses to the technical assessment questionnaire will be evaluated and you will be placed into one of the predefined quality categories below. If you rate yourself higher than is supported by your application materials, your responses may be adjusted and/or you may be excluded from consideration for this job.

• These categories are "Best Qualified," "Well Qualified," and "Qualified."

Application of Veterans' Preference: If you are a preference eligible candidate, you will be listed at the top of whichever quality category your rating places you in. Preference eligibles with a compensable service-connected disability of 10 percent or more (CP/CPS) are placed at the top of the highest category for all positions except scientific or professional at the GS-9 grade level or above (or equivalent).

Your qualifications will be evaluated on the following competencies (knowledge, skills, abilities and other characteristics):

• Professional Ethics & Independence

Career Transition Assistance Programs (ICTAP/CTAP): To receive selection priority for this position, you must meet the eligibility criteria and be rated "well-qualified." A "well-qualified" candidate is defined as having a score of 85 or higher under the Rule of Many, or ranking in the Best Qualified or Well Qualified category under Category Rating procedures.

To preview the Assessment Questionnaire, click https://apply.usastaffing.gov/ViewQuestionnaire/13030322

To apply for this position, you MUST provide a complete application package which includes:

• Your two (2) page RESUME showing all relevant work experience (paid and unpaid) including: duties performed; full name and address of the each employer; start and end dates (month/day/year); work schedule (part-time, full-time, number of hours if intermittent); salary; and any completed education and training (program title, subject area, number of hours completed, and completion date).
• Cover Letter, optional, expressing additional information not covered in your resume.
• Transcripts, if specific educational requirements are indicated in this job announcement.Unofficial transcripts or any report listing institution, course title, credits earned (semester or quarter hour) and final grade is acceptable. It is your responsibility to provide adequate proof that you meet the educational requirements.
• Veterans' Preference documentation,if applicable, DD-214 Member Copy 4 showing type of discharge/character of service; current active duty members- certification of expected discharge or release from active duty under honorable conditions dated within 120 days; SF-15 Form and related documentation; VA letter. For more information visit the USAJOBS Help Center & OPM CHCOC website for VOW information.
• Career Transition Assistance Program/Interagency Career Transition Assistance Program documentation, if applicable(e.g., Certification of Expected Separation, Reduction-In-Force Separation Notice, or Notice of Proposed Removal; SF-50 that documents the RIF separation action; and most recent performance appraisal.) For more information see the OPM Guide to Career Transition.

Failure to submit any of the above mentioned required documents may result in loss of consideration due to an incomplete application package. It is your responsibility to ensure all required documents have been submitted.

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