AUDITOR (T5)
1. Audits projects without precedent or of such a nature as to require original assessment and considerable judgment to develop an audit plan and devise detailed fact-finding techniques. Audit projects may include financial audits that require extensive cost and price analysis techniques. Audit assignments are typically of an on-going nature, cross organizational or functional lines (e.g., ANG and ARNG Contract Administration, ANG and ARNG Fiscal Accounting Activities, etc.) and are of such scope that they may require a team of auditors. Studies available background material to gain program information and discover leads. Typically, material includes very broad government and/or GAO guidelines or policy statements that require an in-depth knowledge and interpretation of government auditing principles. Prepares an audit program based on the use of appropriate advanced audit techniques. (30%) 2. Conducts entrance conferences with management officials at the audit site. Explains the purpose and procedures for the audit and answers any questions. Performs survey work to identify potential operating/financial management problems. Reviews operating procedures and management practices of the activity. Prepares audit lead sheets to identify potential weaknesses in internal controls. Documents survey results in accordance with Comptroller General Standards. (20%) 3. Accomplishes audit steps in concert with Comptroller General Standards and a variety of audit techniques (e.g., interviews, computer assisted, statistical analysis and questionnaires) in gathering, documenting and summarizing data. Prepares working papers and files in accordance with Comptroller General Standards. Prepares audit reports that present findings, identify causative situations and recommend corrective action. Follows up with discussion of findings with activity level officials. Persuades command level officials of the value of the recommendations with implementation as the ultimate objective and outcome. (20%) 4. Performs audit follow-up on agreed-to findings, recommendations and monetary benefits made during the previous audit. Reports to the command on the status of corrective actions taken by functional activities. (15%) 5. Provides unscheduled, quick reaction troubleshooting capabilities to the command to prevent or correct serious, high-profile problems. (15%) Performs other duties as assigned. 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:
GS-0511-12, Auditor - Expert / Non-Supervisory. To qualify for a GS-0511-12 position, an applicant must be eligible for entry into financial management certification career program. Candidate must have at least 36 months of financial audit and/or performance audit experiences that led to objective and systematic examinations and resulted in independent audit assessments of an organization's structure, performance, efficiency, program, activity or function. The applicant's experiences and competencies provided an in-depth knowledge of auditing principles and procedures. The applicant must have experiences in audit preparations, planning, conducting, and reporting with a full-range of competencies in the auditing business that successfully accomplished intended purposes; met or exceeded operational efficiency; provided accurate, reliable, timely, and useful financial audit data; or demonstrated experiences in conducting audits that involved evaluating financial management in terms of economical use of property and personnel. Other audit experiences included adherence to prescribed policies; effective control over expenditures, liabilities, revenues, and assets; proper accounting for resources and financial transactions; compliance with applicable laws, regulations, and precedent decisions; and compliance of agency accounting systems with generally accepted accounting principles and standards. An applicant's specialized audit program experiences must include audit report preparations and National Guard Series GS-0511, Title 5 Excepted Service Qualification Requirements on the Next Page NGB Title 5 Excepted Service Qualification Standard Series GS 0511 09 January 2018 8 oral presentations that involved significant audit findings and discovered conditions with cause and effect factors. The applicant must demonstrate experiences that involved presenting researched recommendations for remedial actions, such as addressing methods for improving the use of funds and the identification of questionable costs. The applicant must have a practical understanding of the principles and concepts of the audit business program requirements. Applicants must have auditor experiences and training that demonstrated his or her abilities to lead, train subordinates, follow directions, read, retain, and comply with instructions, regulations, policies and procedures. As a condition of continued employment in the GS-0511-12 non-supervisory 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-0511-12 POSITION Is able to apply, perform, mentor, and train the following audit program discipline procedures:
Accounting Operations; Audit Reporting; Auditing; Cost Accounting; Financial Systems; Internal Controls; and, Principles of Accounting. 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.
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:
GS-0511-12, Auditor - Expert / Non-Supervisory. To qualify for a GS-0511-12 position, an applicant must be eligible for entry into financial management certification career program. Candidate must have at least 36 months of financial audit and/or performance audit experiences that led to objective and systematic examinations and resulted in independent audit assessments of an organization's structure, performance, efficiency, program, activity or function. The applicant's experiences and competencies provided an in-depth knowledge of auditing principles and procedures. The applicant must have experiences in audit preparations, planning, conducting, and reporting with a full-range of competencies in the auditing business that successfully accomplished intended purposes; met or exceeded operational efficiency; provided accurate, reliable, timely, and useful financial audit data; or demonstrated experiences in conducting audits that involved evaluating financial management in terms of economical use of property and personnel. Other audit experiences included adherence to prescribed policies; effective control over expenditures, liabilities, revenues, and assets; proper accounting for resources and financial transactions; compliance with applicable laws, regulations, and precedent decisions; and compliance of agency accounting systems with generally accepted accounting principles and standards. An applicant's specialized audit program experiences must include audit report preparations and National Guard Series GS-0511, Title 5 Excepted Service Qualification Requirements on the Next Page NGB Title 5 Excepted Service Qualification Standard Series GS 0511 09 January 2018 8 oral presentations that involved significant audit findings and discovered conditions with cause and effect factors. The applicant must demonstrate experiences that involved presenting researched recommendations for remedial actions, such as addressing methods for improving the use of funds and the identification of questionable costs. The applicant must have a practical understanding of the principles and concepts of the audit business program requirements. Applicants must have auditor experiences and training that demonstrated his or her abilities to lead, train subordinates, follow directions, read, retain, and comply with instructions, regulations, policies and procedures. As a condition of continued employment in the GS-0511-12 non-supervisory 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-0511-12 POSITION Is able to apply, perform, mentor, and train the following audit program discipline procedures:
Accounting Operations; Audit Reporting; Auditing; Cost Accounting; Financial Systems; Internal Controls; and, Principles of Accounting. 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.
- Department:
0511 Auditing - Salary Range:
$76,721 to $99,741 per year
Estimated Salary: $20 to $28 per hour based on qualifications.
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