Auditor (Financial)

Clarification from the agency

Current permanent federal employees with competitive status, Land Management Workforce Flexibility Act, Farm Service Agency permanent county employees, Military Spouses, CTAP/RPL/ICTAP,VEOA and Reinstatement eligibles.

• The duties described are for the full-performance level. At developmental grade levels, assignments will be of more limited scope, performed with less independence and limited complexity.
• The duties may include, but are not limited to:
• Review previous audit reports, formal orders and stipulations, and annual and special reports submitted by subject persons or firms to determine if financial practices and conditions comply with requirements of the Act.
• Prepares comprehensive audit reports of investigation findings.
• Documents investigative findings in an agency approved format and prepare detailed investigative reports documenting violations found when corrective administrative action is warranted.
• Provides advice and guidance on the financial audit methodology, monitors the technical accuracy, and reviews the analysis, concepts, and conclusions upon completion of the audit.
• Makes recommendations concerning immediate remedial measures required and recommendations concerning official actions.
• Develops procedures for handling financial complaints received from livestock shippers and other members of the livestock, poultry, and meat marketing industries.
• Makes public presentations to the livestock, meat and poultry industry on matters that are of concern to the public.

Conditions of employment

• You must be a US Citizen or US National.
• Individuals who were born male after 12/31/1959 must be Selective Service registered or exempt.
• Subject to satisfactory adjudication of background investigation and/or fingerprint check.
• Successful completion of one-year probationary period, unless previously served. Refer to the Next Steps section for more information.
• Direct Deposit: Per Public Law 104-134 all Federal employees are required to have federal payments made by direct deposit to their financial institution.
• Successfully pass the E-Verify employment verification check. To learn more about E-Verify, including your rights and responsibilities, visit https://www.e-verify.gov/.
• All USDA employees are required to be enrolled in Continuous Vetting, which authorizes government agencies to receive notifications of criminal activity on individuals who hold low risk, public trust, or national security positions.

Qualifications

Applicants must meet all qualifications and eligibility requirements by the closing date of the announcement, including specialized experience and/or education, as defined below.

BASIC REQUIREMENT:

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.

In addition to the basic requirement above, applicants must also meet the following:

FOR THE GS-07 LEVEL: Applicants must have one year of specialized experience (equivalent to the GS-05 level) that may have been obtained in the private or public (local, county, state, Federal) sectors which demonstrates:

• Present facts, findings, and recommendations on information through verbal communication.
• Create clear, concise, and detailed reports of facts and findings on information through written communication.
• Use computers and software to create spreadsheets, graphs, charts, and perform word processing functions.

• Analyze financial records and recordkeeping systems under supervision, using accounting, auditing, and investigative skills.
• Collect, research, and analyze reporting data and legal business documents.
• Prepare audit reports summarizing investigation findings.

• Perform financial and operational audits of entities.
• Plan, design, organize, and conduct financial and operational audits independently or as a lead team member.
• Analyze financial statements, requiring a combination of analytical, problem-solving, and technical skills.
• Create work plans and perform technical research with minimal supervision, interpreting and applying local, state, and federal regulations and standard operating procedures.

• Interview and perform a variety of complex financial and trade practices investigations
• Analyze financial data, statements, and records using database systems and accounting/analytical software.
• Develop investigative work plans and techniques to conduct forensic analysis of firms in complex industry segments.
• Prepare and present written and oral findings and recommendations on significant or controversial issues

Note: There is no education substitution for this grade level.

TRANSCRIPTS are required if:

• This position requires specific coursework or a degree in a specific field to be basically qualified.
• You are qualifying for the position based on education.
• You are qualifying for this position based on a combination of experience and education.
• You are qualifying for this position based on Superior Academic Achievement.
• This education must have been successfully completed and obtained from an accredited school, college, or university.

COMBINATION OF EDUCATION & EXPERIENCE AT THE GS-7,9,11 GRADE LEVELS: Applicants may have combinations of successfully completed education and specialized experience to meet total qualification requirements. The total percentages must equal at least 100 percent to qualify for that grade level.

Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional, philanthropic, religious, spiritual, community, student, social). Volunteer work helps build critical competencies and can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience, including volunteer experience.

How you will be evaluated

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

You will be evaluated based on your qualifications for this position as evidenced by your experience, education, training, responses to the application questionnaire and the responses to all assessments required for this position demonstrated in your application package to determine the degree to which you possess the knowledge, skills, abilities, and competencies listed below:

• Accountability
• Arithmetic/Mathematical Reasoning
• Attention to Detail
• Decision Making
• Flexibility
• Integrity/Honesty
• Interpersonal Skills
• Learning
• Reasoning
• Self-Management
• Stress Tolerance
• Teamwork

Overstating your qualifications and/or experience in your application materials or application questionnaire may result in your removal from consideration. Cheating on an assessment may also result in your removal from consideration.

Your application, including the online Assessment Questionnaire, will be reviewed to determine if you meet (a) minimum qualification requirements and (b) the resume supports the answers provided to the job-specific questions. Your resume must clearly support your responses to all the questions addressing experience and education relevant to this position.

Note: If, after reviewing your resume and/or supporting documentation, a determination is made that you have inflated your qualifications and or experience, your score may be adjusted to more accurately reflect your abilities, or you may be found ineligible. Please follow all instructions carefully. Errors or omissions may affect your rating. Providing inaccurate information on Federal documents could be grounds for non-selection or disciplinary action up to including removal from the Federal service. Cheating on the online assessment may also result in your removal from consideration.

Additional Information - USA Hire Online Assessment
All applicants are required to complete the online USA Hire assessment to be considered for the position for this vacancy. Applicants will not be given the opportunity to complete the online USA Hire assessment outside of the assigned assessment window for this vacancy. The assessment window closes 48 hours after the posted closing date and time of the announcement.

To preview the application questionnaire, please visit: https://apply.usastaffing.gov/ViewQuestionnaire/13078421

The following documents are required for your applicant package to be complete. Our office cannot be responsible for incompatible software, your system failure or downtime, etc. Encrypted documents will not be accepted. Failure to submit required, legible documents may result in loss of consideration.

• Resume that includes: 1) personal information such as name, address, contact information; 2) education; 3) detailed work experience related to this position as described in the major duties including work schedule, hours worked per week, dates of employment; title, series, grade (if applicable); 4) all supervisors' phone numbers and if they may be contacted; and 5) other qualifications. Resume cannot exceed two pages. Only one resume will be reviewed.
• If education is required or being used to qualify, you must submit a copy of your college transcripts. An unofficial copy is sufficient if it includes your name and all course information. If selected, official transcripts will be required prior to entering on duty. Education must have been obtained from an accredited institution. Education completed in a foreign institution must include an evaluation by an organization that specializes in interpretation of foreign education programs that it was deemed equivalent to an accredited U.S. education program, see: Foreign Education Evaluation. All transcripts must be in English or include an English translation.
• Current and former career/career-conditional Federal employees, including those who are claiming eligibility under the Veterans Employment Opportunities Act (VEOA):
  • Most recent non-award Notification of Personnel Action (SF-50) showing you are/were in the competitive service (block 24 must contain a 1 or 2 and block 34 must contain a 1), highest grade held (or promotion potential) on a permanent basis, position title, series and grade. If your current grade is not your highest permanent grade, submit an additional SF-50 showing your highest grade.
  • Most recent performance appraisal (dated within 18 months) showing the official rating of record, signed by a supervisor, or statement why the performance appraisal is unavailable (e.g., length of time in current position). A performance plan is not an acceptable substitute. Screenshots or printouts of electronic systems, including eHR Apps (ePMA), will not be accepted unless it is of the actual appraisal form with the end-of-year rating summary.
  • Current permanent FSA County employees must submit your most recent nonaward SF-50 showing your highest grade (or promotion potential) held on a permanent basis, position title, series and grade AND most recent performance appraisal (dated within 18 months) per above.
• Veteran Hiring Authorities: VEOA: DD214, Certificate of Release from Active Duty that shows dates of service and discharge under honorable conditions. Active duty members must submit a certification of expected discharge or release from active duty under honorable conditions within 120 days after the date the certification is submitted. It must be on the letterhead of the military branch and include the dates of service. Veterans' preference must be verified prior to appointment. Visit Feds Hire Vets for more information.
• If claiming 10-point veterans' preference you must provide the DD214 or certification (see above) plus the documentation listed on the SF-15 Application for 10-point Veterans' Preference. Failure to submit these documents could result in a finding that 10-point preference cannot be awarded.
• For information on eligibility and required supporting documentation for applying under the military spouses hiring authority explore Military Spouses on the USAJOBS website.
• Land Management Workforce Flexibility Act: Copies of SF-50s showing the employee served in eligible appointment(s) for a period(s) of more than 24 mos w/o a break between appointments of 2+ years. Include initial hire actions, extensions, conversions and separation SF-50s for each period. Submit performance rating(s) showing acceptable performance for each period counted towards eligibility signed by supervisor(s). If documentation does not exist for one or more periods, submit a statement from supervisor(s) indicating acceptable performance. Applicants who do not have performance documentation for any period shall provide a reason why it is not available and statement that performance for all periods was at an acceptable level.
• Surplus or displaced employees eligible for CTAP, RPL, or ICTAP priority must provide: proof of eligibility (RIF separation notice, notice of proposed removal for declining a transfer of function or directed reassignment to another commuting area, notice of disability annuity termination), SF-50 documenting separation (as applicable), last performance appraisal, and the most recent SF-50 noting position, grade level, and duty location.

Next steps