This is a trainee position leading to the full performance level of Auditor, GS-511-11 level. Serves as a mid-level trainee in Auditor, Resource Management where you will receive a variety of developmental assignments in order to broaden skills and provide experience for progressively more complex assignments. Works under limited supervision and with progression, supervision will decrease. Projects a positive and professional image of the medical center.Promotion Potential: The selectee may be promoted to the full performance level without further competition when all regulatory, qualification, and performance requirements are met. Selection at a lower grade level does not guarantee promotion to the full performance level. NOTE: Position will be filled at the GS-9 level only.
The primary purpose of this position is to serve as a mid-level trainee in Auditor where incumbent continues to gain experience and to develop their knowledge, skills, and abilities through the completion of more complex assignments and the exercise of increasing authority and responsibility. Incumbent will gradually assume all the duties and responsibilities of those described below for the Auditor, GS-511-11 receiving guidance and training with the expectation of functioning without supervision.
PLANNING, TRACKING AND EXECUTING AUDIT PLANS FOR THE STATION: Serves as the principal auditor for planning, coordinating and developing audits in terms of economy and efficiency and/or program results to incorporate the needs of the medical center along with national and VISN requirements mandated by VHA financial policies. Estimates resource requirements, establishes time controls for sub-objectives and obtains information required to properly plan the audit to include an annual audit schedule and tracking mechanism. Performs financial audits by examining accounts and financial records for the purpose of certifying or attesting that the financial statements fairly represent the financial position of the organization as of a predetermined date and to conduct activities related to the detection of fraud, waste, and abuse.
REPORTING OF FINDINGS TO EXECUTIVE MANAGEMENT: Prepares and provides detailed reports and summary management reports outlining the results of audits. Summarizes survey results including preparation of a problem for each weakness identified; prepares own findings and reviews deficiencies identified by other staff members including their estimate of potential monetary benefits and evaluates replies to tentative findings and recommendations, makes adjustments as appropriate and finalizes audit observations and conclusions in the necessary formats required.
CORRECTIVE ACTION PLANNING FOR THE STATION: Systematic tracking and reporting of all audit findings and recommendations as well as all corrective actions required. Develops and provides training regarding financial processes including internal controls for financial staff throughout the medical center. Works with business managers throughout the facility to resolve audit issues and complete all necessary corrective actions necessary to close audit findings.
Performs other duties as assigned.
WORK ENVIRONMENT: Work is performed in a professional office setting although it is required that the employee leave the area to attend meetings and gather documents and information needed in the daily operations.
Work Schedule: Full-time
Relocation/Recruitment Incentives: Not AuthorizedTo qualify for this position, applicants must meet all requirements by the closing date of this announcement, 12/16/2019.
Time-In-Grade Requirement: Applicants who are current Federal employees and have held a GS grade any time in the past 52 weeks must also meet time-in-grade requirements by the closing date of this announcement. For a GS-9 position you must have served 52 weeks at the GS-7 level. The grade may have been in any occupation, but must have been held in the Federal service. An SF-50 that shows your time-in-grade eligibility must be submitted with your application materials. If the most recent SF-50 has an effective date within the past year, it may not clearly demonstrate you possess one-year time-in-grade, as required by the announcement. In this instance, you must provide an additional SF-50 that clearly demonstrates one-year time-in-grade.
Note: Time-In-Grade requirements also apply to former Federal employees applying for reinstatement as well as current employees applying for Veterans Employment Opportunities Act of 1998 (VEOA) appointment.
You may qualify based on your experience and/or education as described below:
You must submit your transcript/s (unofficial or official) for verification of education and to be considered for this position. Failure to submit your transcripts may result in disqualification for this position.
- Degree: 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. (The term "accounting" means accounting and/or auditing. Accountant should be interpreted generally as accountant and/or auditor).
- 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: Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours of business law; OR A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; OR
- 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 additions to meeting one of the basic requirements, you must have one year of specialized experience equivalent to at least the next lower grade (GS-7) in the normal line of progression for the occupation in the organization. Examples of specialized experience would typically include, but are not limited to:
You will be rated on the following Competencies for this position:
- Experience applying audit theories, methodologies, procedures, concepts, principles, and practice to review internal controls; compiling and correlating financial, auditing or accounting data; recording pertinent financial, auditing or accounting data; researching auditing policies, procedures and internal controls to answer routine auditing questions.
- Experience performing audit steps and tasks of limited difficulty and complexity such as conducting evaluation, examinations, or other fact-finding studies and preparing draft audit reports using a practical application of auditing standards, procedures and technology.
- Experience assuring that statements and reports accurately reflect the financial status of station operations by applying knowledge of accounting principles, theories, concepts and practices.
- Experience demonstrating knowledge of the interrelationship within systems such as payroll system (PAID), supply system (AEMS/MERS), AMIS, PTF Workloads (MAS), travel system (CGE/Concur), online invoicing system (IPPS) and accounting system (FMS).
- Education: Applicants may substitute education for the required experience. To qualify based on education for this grade level you must have a Master's Degree or 2 years of progressively higher level graduate education leading to a master's degree with major study in accounting, auditing or a related discipline OR,
- Combination: Applicants may also combine education and experience to qualify at this level.
- Audit Reporting
- Technical Competence
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; religions; spiritual; community; student; social). Volunteer work helps build critical competencies, knowledge, and skills and can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience, including volunteer experience.
Note: A full year of work is considered to be 35-40 hours of work per week. Part-time experience will be credited on the basis of time actually spent in appropriate activities. Applicants wishing to receive credit for such experience must indicate clearly the nature of their duties and responsibilities in each position and the number of hours a week spent in such employment.
Physical Requirements: Work is primarily sedentary but may require some walking, standing, bending and carrying of items such as papers and books.
For more information on these qualification standards, please visit the United States Office of Personnel Management's website at https://www.opm.gov/policy-data-oversight/classification-qualifications/general-schedule-qualification-standards/.