Auditor

Summary

These positions, organizationally located in the Review and Analysis Branch (RAB) of the Financial Management Division (FMD), will review and monitor the agency's financial management control activities and design methods to test the controls to ensure financial controls are in accordance with Office of Management and Budget (OMB) Circular A-123, "Management's Responsibility for Internal Control" and/or perform agreement reviews.

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:
• Performs annual risk assessments of all APHIS assessable units; analyze the results of the risk assessment to determine which assessable units to review for the current and future fiscal years; and design tests of financial systems.
• Develops written reports of all reviews and/or testing and present findings and recommendations annually at the APHIS Management Team Meeting.
• Develops and provides quarterly Federal Managers Financial Integrity Act (FMFIA) and Federal Financial Management Improvement Act (FFMIA) reports to the USDA, Office of the Chief Financial Officer (OCFO).
• In coordination with the Agency Management Control Officer, ensures that APHIS is fully compliant with the requirements of newly revised 0MB Circular A-123.
• Provides guidance to lower-graded Auditor(s) on new and/or unusual assignments, and resolving more complex issues.
• Conducts reviews to analyze, evaluate, and advise management on both the effectiveness of programs and operations and the productivity and efficiency of management.

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. AND MINIMUM QUALIFICATIONS FOR THE GS-9 LEVEL: Specialized Experience: One year of specialized experience (equivalent to the GS-7 level) that may have been obtained in the private or public (local, county, state, Federal) sectors which demonstrates: (1) Assisting in the examination of financial records, operations, or systems to ensure compliance with regulations, standards, or established guidelines; (2) participating in the evaluation, testing, or monitoring of internal control systems to identify and address risks or weaknesses; (3) analyzing financial statements, audit findings, or operational data to identify discrepancies, trends, or areas requiring corrective action; (4) utilizing automated systems, data analytics tools, or specialized software to perform financial analyses.; -OR- Education Substitution: 2 years of progressively higher level graduate education leading to a master's degree or master's or equivalent graduate degree. (education must be degree-seeking, and related to the position) -OR- Combination: Equivalent combinations of education and experience are qualifying 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. This education must have been successfully completed and obtained from an accredited school, college, or university. 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 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/13059807 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. Travel, transportation, and relocation expenses will not be paid. Any travel, transportation, and relocation expense associated with reporting for duty will be the responsibility of the selected employee. 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.