Auditor (Financial)

Summary

You will serve as an Auditor in the Regional Office within the assigned region and is primarily responsible for carrying out the enforcement of jurisdictional and financial provisions of the Act. This is mainly done by conducting investigative work, direct surveillance, and related work pertaining to the PSD program.

Duties

• 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.

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: 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. OR; 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; 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 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. OR 1 year of graduate-level education in one of the following degree fields: accounting, auditing, or finance. OR Superior Academic Achievement: To qualify based on superior academic achievement, you must have completed the requirements for a bachelor's degree from an accredited institution AND 1) have a class standing in the upper third of the graduating class, 2) membership in a national scholastic honor society (excluding Freshman honor societies), or 3) must meet certain GPA requirements. GPA requirements: 3.0 or higher out of a possible 4.0 as recorded on official transcripts or as computed based on 4 years of education, or courses completed during the final 2 year of the curriculum; OR 3.5 or higher out of a possible 4.0 based on the average of the required course completed in the major field or courses completed during the final 2 years of the curriculum (GPA will be rounded to one decimal place, e.g., 2.95 rounds to 3.0 and 2.94 rounds to 2.9). Note: Equivalent combinations of education and experience are qualifying for this grade level. FOR THE GS-09 LEVEL: Applicants must have one year of specialized experience (equivalent to the GS-07 level) that may have been obtained in the private or public (local, county, state, Federal) sectors which demonstrates: 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. OR 2 years of progressively higher level graduate education leading to a master's degree or master's or equivalent graduate degree in accounting, auditing, or finance. Note: Equivalent combinations of education and experience are qualifying for this grade level. FOR THE GS-11 LEVEL: Applicants must have one year of specialized experience (equivalent to the GS-09 level) that may have been obtained in the private or public (local, county, state, Federal) sectors which demonstrates: 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. OR 3 years of progressively higher level graduate education leading to a Ph.D. degree or Ph.D. or equivalent doctoral degree in accounting, auditing, or finance. Note: Equivalent combinations of education and experience are qualifying for this grade level. FOR THE GS-12 LEVEL: Applicants must have one year of specialized experience (equivalent to the GS-11 level) that may have been obtained in the private or public (local, county, state, Federal) sectors which demonstrates: 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.

Education

Please see above for education qualification requirement information. How You Will Be Evaluated

Applications will be evaluated in accordance with Office of Personnel Management's (OPM) Delegated Examining Procedures and USDA policy using category rating. This means you will be evaluated based on how well you meet the qualifications listed in this vacancy announcement. Your qualifications will be evaluated based on your application materials (e.g., resume, supporting documents), your responses to the application questionnaire, and your responses to all assessments required for this position. Applicants who meet basic minimum qualifications will be placed in one of three categories: Best Qualified, Well Qualified, or Qualified. Within these categories, applicants eligible for veteran's preference will receive selection priority over non-veterans. Category placement will be determined based on applicants' quality of experience and the extent they possess the following competencies (knowledge, skills, abilities (KSAs), and other characteristics): Accountability Arithmetic/Mathematical Reasoning Attention to Detail Decision Making Flexibility Integrity/Honesty Interpersonal Skills Learning Reasoning Self-Management Stress Tolerance Teamwork The USA Hire Assessment includes a cut score based on the minimum level of required proficiency in these critical general competencies. You must meet or exceed the cut score to be considered. You will not be considered for the position if you score below the cut score or fail to complete the assessment. 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. Those determined to be in the best qualified category will be referred to the selecting official for consideration. 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. To preview the application questionnaire, please visit: https://apply.usastaffing.gov/ViewQuestionnaire/13076102 Other Information

Career Transition Assistance Plan (CTAP), Reemployment Priority List (RPL), or Interagency Career Transition Assistance Plan (ICTAP): Visit the OPM website for information on how to apply as a CTAP, RPL, or ICTAP eligible. To exercise selection priority for this vacancy, CTAP/RPL/ICTAP candidates must meet the basic eligibility requirements and all selective factors. CTAP/ICTAP candidates must be rated and determined to be well qualified (or above) based on an evaluation of the competencies listed in the How You Will Be Evaluated section. When assessed through a score-based category rating method, CTAP/ICTAP applicants must receive a rating of at least 85 out of a possible 100. First time hires to the federal government normally start at the lowest rate of the salary range for the grade selected. Current students who will complete their degree requirements by 12/31/2026 will be considered, you will have to provide proof of conferment prior to entrance on duty. This position is being concurrently announced under Merit Promotion Announcement Number 13078421. Current or former Federal employees or other eligible applicants may apply to both announcements to expand all possibilities of consideration since different referral criteria apply to each type of announcement. See the above announcement for more information. Locality pay will vary based upon the selectee's duty location. A final salary determination will be made upon selection. Promotion Potential: If you are selected for a position with further promotion potential, you will be placed under a career development plan, and may be non-competitively promoted if you successfully complete the requirements and if recommended by management. However, promotion is neither implied nor guaranteed. Reasonable Accommodation (RA) Requests: If you believe you have a disability (i.e., physical or mental), covered by the Rehabilitation Act of 1973 as amended, that would interfere with completing the USA Hire Competency Based Assessments, you will be granted the opportunity to request a RA in your online application. Requests for RA for the USA Hire Competency Based Assessments and appropriate supporting documentation for RA must be received prior to starting the USA Hire Competency Based Assessments. Decisions on requests for RA are made on a case-by-case basis. If you meet the minimum qualifications of the position, after notification of the adjudication of your request, you will receive an email invitation to complete the USA Hire Competency Based Assessments, based on your adjudication decision. You must complete all assessments within 48 hours of receiving the URL to access the USA Hire Competency Based Assessments, if you received the link after the close of the announcement. To determine if you need a RA, please review the Procedures for Requesting a Reasonable Accommodation for Online Assessments here.