AUDITOR (T5)
1. Independently performs routine or limited reviews of accounting and operational functions or assists higher-graded auditors with full-scale, more complex studies. Coordinates and performs reviews of accounting and operational functions. Applies a professional knowledge of accounting and auditing theories, principles, practices, automated systems, and related regulatory and statutory requirements to identify deficiencies or problems such as documentary evidence and non-compliance with laws and regulations. Assignments may involve any function but typically involve areas where problems can be anticipated and planned for. Examines a wide variety of systems processes to determine whether performance has been in accordance with generally accepted accounting principles, operating procedures, and appropriate regulations. Confers with personnel at appropriate levels; observes operating practices; and accomplishes all tasks deemed essential to performance of related duties. Reviews and analyzes various reports received from internal and external sources. Analyzes and evaluates findings; determines the areas and types of corrective/improvement actions needed; and develops formal reports for submission to the United States Property and Fiscal Officer. Based upon the preceding, provides results along with recommendations to higher graded auditors. (30%) 2. Provides professional advice and assistance in matters involving regulatory requirements, statutory provisions, procedures, systems, or problems arising from changes in mission, programs, or organizational structure. This includes in-depth research and interpretation of applicable guidelines and regulations, and discussing identified problems with supervisor or higher graded evaluator, with a proposed plan for problem resolution. Provides technical assistance as to the most desirable techniques to be employed when problems/questions can be resolved by generally accepted accounting procedures or precedent cases. Obtains assistance from supervisor or higher graded evaluator when problems encountered warrant their support. (25%) 3. Confers with representatives of higher headquarters or other agencies to coordinate assignments; furnish requested data or information concerning completed or on-going local reviews/projects; respond to questions; provide on-site assistance; discuss identified but not fully resolved problems; and obtain additional information that will enhance state operations, accomplishment of required/recommended actions, and/or future assignments. Meets with officials of other offices/directorates to discuss and seek resolution of problems identified. (10%) 4. Arranges or attends in-briefs with management officials. Explains the purpose and procedures for the review and answers questions. Performs survey work to identify potential operating problems. Prepares lead sheets to identify any potential weaknesses in internal controls that need further study. Documents results in accordance with Comptroller General Standards and DoD, Army, Air Force, and Army and Air National Guard policies. Drafts reports which present findings, identifies causative situations and recommends corrective action. Following this report preparation, conducts or participates in discussion of findings with activity level personnel. Incumbent explains findings and answers questions. Makes any necessary adjustments to findings based on this meeting. Performs follow-up on agreed to findings and recommendations. Reports to the United States Property and Fiscal Officer on the status of corrective actions taken by functional activities. (35%) Performs other duties as assigned. THIS IS A NATIONAL GUARD TITLE 5 EXCEPTED SERVICE POSITION. GENERAL
Experience:
All on-board Series GS-0511 personnel must be certified at the next higher grade-level before being eligible for grade promotion to that level; and, must have a minimum of one year on-the-job experience in the grade immediately below the next higher level. However, for a new hire applicant, apply his or her collective experiences that are commensurate or equivalent to the comptroller business with competencies of the auditor program's principles and concepts defined by the Series GS-0511 for a specific position. SPECIALIZED
Experience:
FINANCIAL MANAGEMENT CERTIFICATION REQUIREMENTS The Financial Management Certification Program supports the professional development of the Financial Management workforce and provides a framework for a standard body of knowledge across all DoD financial business programs. All auditor employees must obtain and maintain the appropriate certification requirements and consistently maintain certification levels. Financial Management Certification Primary Track. A subject, such as, accounting, finance, payroll (military or civilian), or commercial pay, is selected by a GS-0511 dual status technician employee when first entering the Financial Management Certification Program. -- If the technician employee is appointed to the accounting position and its Certification Program is identified as Certification Level ONE, the primary track is the subject that the technician employee selects for the Fundamentals and Operations of Primary Track competency. -- If the technician employee is appointed to the position and its Certification Program is identified as Certification Level TWO, the primary track is the subject that a member selects for the Concepts, Policies and Principles of Primary Track competency. If the technician employee is appointed to the position and its Certification Program is identified as Certification THREE, the primary track is the subject that most closely aligns to the GS-0511 position or the military occupational specialty and the Concepts, Policies, and Principles of the alternate track must be different from the primary track. Financial Management Certification Level One. Work requires a basic understanding of theoretical financial management knowledge, which is generally acquired through experience. Work involves standard, repetitive tasks and activities with established procedures and guidance or the application of conventional practices to treat a variety of problems in financial management. Financial Management Certification Level Two. Work requires the application of comprehensive financial management knowledge and technical proficiency combined with a broad knowledge of professional concepts, policies, and principles. Work also involves expanding skills, knowledge, and leadership abilities of high-potential personnel. Financial Management Certification Level Three. Work requires mastery of financial management concepts, theories, and programs. Work also requires integration of major functions and coordination of plans that significantly impact mission performance or support to the warfighter. Work requires confronting the unknown, facing situations with little or no precedent, and originating new concepts or imaginative approaches without guidance from others. FINANCIAL MANAGEMENT CERTIFICATION CAREER LEVELS -- The Financial Management certification requirements may vary for the GS-0511-12 and GS-0511-13 expert positions dependent on the complexity of the audit program business managed by the incumbent. -- All GS-0511 dual status technician employees, who do not complete the positions' required Financial Management certifications within 24 months of initial assignment, are not retained in their positions. -- All GS-0511 dual status technician employees, who do not complete the positions' required continuous Financial Management certifications within their prescribed time-lines, are not retained in their positions. -- Dual status GS-0511 technician employees are NOT ELIGIBLE for promotions to higher-graded GS positions if they were not awarded the required financial management certifications to retain their current GS positions. Based on the Education and Certification Requirements for this Series, NO Substitutions of Education for Specialized Experiences are Allowed for the Title 5 Excepted Service GS-0511 Positions. GS-0511-09, Auditor - Novice. To qualify for a GS-0511-09 position, an applicant must be eligible for entry into level one financial management certification career program. The applicant must have at least 12 months of finance or auditor experiences and present a full range of competencies that demonstrated the capabilities to apply auditing program principles and procedures. The applicant must have the competency to perform financial audits that included financial statements and financial related audits. The applicant must have the competencies to perform various auditing program requirements. The applicant must have experiences and training that demonstrated his or her abilities to follow directions, to read, retain, and understand a variety of instructions, regulations, policies and procedures. As a condition of continued employment in the GS-0511-09 position, the employee must complete the position's directed financial management certification within 24 months of appointment to the position. SUMMARY OF TECHNICAL COMPETENCIES FOR THE GS-0511-09 POSITION Is able to comprehend, apply, and/or perform the following audit program discipline procedures:
Accounting Operations; Audit Reporting; Auditing; Cost Accounting; Financial Systems; Internal Controls; and, Principles of Accounting. GS-11, Auditor - Journeyman. To qualify for a GS-0511-11 position, an applicant must be eligible for entry into level one financial management certification career program. The applicant must have at least 24 months of auditing experiences and competencies that provided knowledge of auditing principles and procedures. The applicant must have an excellent understanding of the basic principles and concepts of the audit business program requirements. An applicant must have demonstrated competencies to conduct audits in accordance with directives and policies; study and evaluate internal controls to determine the level of system reliability; and determine audit procedures needed to attain audit objectives in view of system reliability. An applicant must have experiences that concerned obtaining sufficient reliable evidence through inspection, observation, inquiries, and confirmation to provide a reasonable basis for an opinion in regard to the activity under examination. The applicant is experienced in conducting examinations and tests that used statistical and/or judgmental sampling of financial records and management controls to determine the degree of efficiency, economy, and effectiveness in which the audited activities discharged their financial responsibilities, or to determine that the financial records were maintained in accordance with applicable regulations. An applicant's experiences and education must demonstrate his or her ability to follow directions, to read, retain, and understand a variety of instructions, regulations, policies and procedures. As a condition of continued employment in the GS-0511-11 position, the employee must complete the directed financial management certification within 24 months of appointment to the position. SUMMARY OF TECHNICAL COMPETENCIES FOR THE GS-0511-11 POSITION Is able to apply and perform the following audit program discipline procedures:
Accounting Operations; Audit Reporting; Auditing; Cost Accounting; Financial Systems; Internal Controls; and, Principles of Accounting.
Estimated Salary: $20 to $28 per hour based on qualifications.
Experience:
All on-board Series GS-0511 personnel must be certified at the next higher grade-level before being eligible for grade promotion to that level; and, must have a minimum of one year on-the-job experience in the grade immediately below the next higher level. However, for a new hire applicant, apply his or her collective experiences that are commensurate or equivalent to the comptroller business with competencies of the auditor program's principles and concepts defined by the Series GS-0511 for a specific position. SPECIALIZED
Experience:
FINANCIAL MANAGEMENT CERTIFICATION REQUIREMENTS The Financial Management Certification Program supports the professional development of the Financial Management workforce and provides a framework for a standard body of knowledge across all DoD financial business programs. All auditor employees must obtain and maintain the appropriate certification requirements and consistently maintain certification levels. Financial Management Certification Primary Track. A subject, such as, accounting, finance, payroll (military or civilian), or commercial pay, is selected by a GS-0511 dual status technician employee when first entering the Financial Management Certification Program. -- If the technician employee is appointed to the accounting position and its Certification Program is identified as Certification Level ONE, the primary track is the subject that the technician employee selects for the Fundamentals and Operations of Primary Track competency. -- If the technician employee is appointed to the position and its Certification Program is identified as Certification Level TWO, the primary track is the subject that a member selects for the Concepts, Policies and Principles of Primary Track competency. If the technician employee is appointed to the position and its Certification Program is identified as Certification THREE, the primary track is the subject that most closely aligns to the GS-0511 position or the military occupational specialty and the Concepts, Policies, and Principles of the alternate track must be different from the primary track. Financial Management Certification Level One. Work requires a basic understanding of theoretical financial management knowledge, which is generally acquired through experience. Work involves standard, repetitive tasks and activities with established procedures and guidance or the application of conventional practices to treat a variety of problems in financial management. Financial Management Certification Level Two. Work requires the application of comprehensive financial management knowledge and technical proficiency combined with a broad knowledge of professional concepts, policies, and principles. Work also involves expanding skills, knowledge, and leadership abilities of high-potential personnel. Financial Management Certification Level Three. Work requires mastery of financial management concepts, theories, and programs. Work also requires integration of major functions and coordination of plans that significantly impact mission performance or support to the warfighter. Work requires confronting the unknown, facing situations with little or no precedent, and originating new concepts or imaginative approaches without guidance from others. FINANCIAL MANAGEMENT CERTIFICATION CAREER LEVELS -- The Financial Management certification requirements may vary for the GS-0511-12 and GS-0511-13 expert positions dependent on the complexity of the audit program business managed by the incumbent. -- All GS-0511 dual status technician employees, who do not complete the positions' required Financial Management certifications within 24 months of initial assignment, are not retained in their positions. -- All GS-0511 dual status technician employees, who do not complete the positions' required continuous Financial Management certifications within their prescribed time-lines, are not retained in their positions. -- Dual status GS-0511 technician employees are NOT ELIGIBLE for promotions to higher-graded GS positions if they were not awarded the required financial management certifications to retain their current GS positions. Based on the Education and Certification Requirements for this Series, NO Substitutions of Education for Specialized Experiences are Allowed for the Title 5 Excepted Service GS-0511 Positions. GS-0511-09, Auditor - Novice. To qualify for a GS-0511-09 position, an applicant must be eligible for entry into level one financial management certification career program. The applicant must have at least 12 months of finance or auditor experiences and present a full range of competencies that demonstrated the capabilities to apply auditing program principles and procedures. The applicant must have the competency to perform financial audits that included financial statements and financial related audits. The applicant must have the competencies to perform various auditing program requirements. The applicant must have experiences and training that demonstrated his or her abilities to follow directions, to read, retain, and understand a variety of instructions, regulations, policies and procedures. As a condition of continued employment in the GS-0511-09 position, the employee must complete the position's directed financial management certification within 24 months of appointment to the position. SUMMARY OF TECHNICAL COMPETENCIES FOR THE GS-0511-09 POSITION Is able to comprehend, apply, and/or perform the following audit program discipline procedures:
Accounting Operations; Audit Reporting; Auditing; Cost Accounting; Financial Systems; Internal Controls; and, Principles of Accounting. GS-11, Auditor - Journeyman. To qualify for a GS-0511-11 position, an applicant must be eligible for entry into level one financial management certification career program. The applicant must have at least 24 months of auditing experiences and competencies that provided knowledge of auditing principles and procedures. The applicant must have an excellent understanding of the basic principles and concepts of the audit business program requirements. An applicant must have demonstrated competencies to conduct audits in accordance with directives and policies; study and evaluate internal controls to determine the level of system reliability; and determine audit procedures needed to attain audit objectives in view of system reliability. An applicant must have experiences that concerned obtaining sufficient reliable evidence through inspection, observation, inquiries, and confirmation to provide a reasonable basis for an opinion in regard to the activity under examination. The applicant is experienced in conducting examinations and tests that used statistical and/or judgmental sampling of financial records and management controls to determine the degree of efficiency, economy, and effectiveness in which the audited activities discharged their financial responsibilities, or to determine that the financial records were maintained in accordance with applicable regulations. An applicant's experiences and education must demonstrate his or her ability to follow directions, to read, retain, and understand a variety of instructions, regulations, policies and procedures. As a condition of continued employment in the GS-0511-11 position, the employee must complete the directed financial management certification within 24 months of appointment to the position. SUMMARY OF TECHNICAL COMPETENCIES FOR THE GS-0511-11 POSITION Is able to apply and perform the following audit program discipline procedures:
Accounting Operations; Audit Reporting; Auditing; Cost Accounting; Financial Systems; Internal Controls; and, Principles of Accounting.
- Department:
0511 Auditing - Salary Range:
$52,905 to $83,210 per year
Estimated Salary: $20 to $28 per hour based on qualifications.
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