This Position Is No Longer Available
  1. Overview
  2. Duties
  3. Qualifications & Evaluations
  4. Benefits & Other Info
  5. How to Apply

Job Title:Accountant (Field Accountant)

Department:Department Of Agriculture

Agency:Rural Utility Service

Job Announcement Number:DEU-NO-2013-0005

This position is closed and no longer accepting online applications through USAJOBS.

The contents of the announcement can still be viewed.


$47,448.00 to $106,369.00 / Per Year


Friday, July 19, 2013 to Monday, July 29, 2013




Full-time - Permanent




2 vacancies in the following location(s):
Atlanta, GA, USView Map
Cedar Rapids, IA, USView Map
Baton Rouge, LA, USView Map
Minneapolis, MN, USView Map
Saint Cloud, MN, USView Map
More Locations  (1)


Any United States citizen.


Rural Development is committed to helping improve the economy and quality of life in all of rural America by providing financial programs to support essential public facilities and services such as water and sewer systems, housing, health clinics, emergency service facilities and electric and telephone service. Rural Development promotes economic development by providing loans to businesses through banks and community-managed lending pools, while also assisting communities to participate in community empowerment programs. Join the Rural Development team and make a commitment to America's rural communities.

There are two (2) vacancies.  These positions may be filled at any of the following locations:  Atlanta, GA, Cedar Rapids, IA, Baton Rouge, LA, Minneapolis, MN, Saint Cloud, MN, Kansas City, MO.

You will serve as an Accountant for an assigned group of electric and telecommunications utility systems financed by the Rural Utilities Service (RUS).  You will plan and conduct Loan Fund and Accounting Reviews (LFAR) to determine the propriety of disbursements of RUS loan funds by electric and telecommunications borrowers.

This position is being advertised concurrently under Merit Promotion Announcement DC-2013-0015. Applicants who wish to be considered under those procedures must apply to DC-2013-0015.


  • U.S. Citizenship.
  • Males born after 12/31/1959 must be registered with the Selective Service.
  • Background Investigation is required.
  • A one year probationary period is required
  • Relocation and travel expenses will not be paid.
  • Occasional travel is required.


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  • Plan and conduct Loan/Grant Fund and Accounting Reviews (LFAR).
  • Review annual Certified Public Accountants (CPA) audits of borrowers and grantees financial statements.
  • Provide information and guidance to awardees and CPA on Rural Utility Service (RUS) program requirements.
  • Provide technical accounting guidance to borrowers.
  • Conduct special reviews for loan security borrowers and analyzes selected capital, revenue, and expense accounts. 
  • Organize and conduct education programs on accounting topics.


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Applicants must provide documentation (such as a transcript, professional certificate, letter from panel, etc) to show they meet the Basic Requirements, either Alternative A or Alternative B for this position:

Alternative A: Degree in accounting or a degree in a related field such as business administration, finance, or public administration that included or was supplemented by 24 semester hours in accounting or auditing courses. The 24 semester hours may include up to 6 hours of credit in business law.


Alternative B: A combination of education and 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. Applicant's background must also include one of the following:

(1) 24 semester hours in accounting or auditing courses of appropriate type and quality (including up to 6 semester hours of business law);

(2) A certificate as Certified Public Accountant or Certified Internal Auditor ; or

(3) Completion of the requirements for a degree that included substantial course work in accounting or auditing (at least 15 semester hours) provided that (a) the applicant has successfully worked at the full performance level in accounting, auditing, or a related field; (b) a panel of at least two higher level professional accountants has determined that the applicant has demonstrated a good knowledge of accounting and related fields that is equivalent to a four-year course of study leading to a degree as described in Alternative 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 meeting the basic requirements, applicants must also meet the following:

For GS-09: Applicants must have 1 year of specialized experience equivalent to at least the GS-07; or its non-Federal equivalent OR master's or equivalent graduate degree or 2 full years of progressively higher level graduate education leading to such a degree, OR a combination of education as described and specialized experience.

For GS-11: Applicants must have 1 year of specialized experience equivalent to at least the GS-09; or its non-Federal equivalent OR Ph.D. or equivalent doctoral degree or 3 full years of progressively higher level graduate education leading to such a degree, OR a combination of education as described and specialized experience.

For GS-12: Applicants must have 1 year of specialized experience equivalent to at least the GS-11; or its non-Federal equivalent. There is no substitution of education for experience at the GS-12 level.

For GS-13: Applicants must have 1 year of specialized experience equivalent to at least the GS-12; or its non-Federal equivalent. There is no substitution of education for experience at the GS-13 level.

NOTE: To be considered for this position, you must meet all qualification and eligibility requirements for the GS-0510 series set forth in the Office of Personnel Management (OPM) Qualification Standards by the closing date of the announcement. A copy is available at:

Specialized experience is any experience that equipped the applicant with the particular competencies to perform successfully the duties of the position, and that is typically in or related to the work of the position to be filled.

Qualifying specialized experience for the GS-09 level: work experience that required a professional knowledge of accounting principles, theory, and concepts; and auditing techniques; applying accounting and auditing standards to coordinate the financial activities of an organization and performing duties such as designing, developing, operating or inspecting accounting systems; developing audit plans,  prescribing accounting standards, policies and requirements; examining analyzing and interpreting accounting data, records and reports; or advising or assisting management on accounting and financial management matters.

Qualifying specialized experience for the GS-11 level: professional accounting/auditing  work experience in preparing accounting and financial reports for use by others; analyzing and reconciling reports to reflect an organization's financial activities and status of funds; performing audits or compliance reviews; designing, developing, examining and interpreting accounting data, statements and reports for management's use; and reviewing the financial statements and reports for the purpose of maintaining integrity of financial information and monitoring program effectiveness.

Qualifying specialized experience for the GS-12 level: professional accounting/auditing  work experience in preparing, analyzing, interpreting and presenting accounting data; operating, maintaining, and modifying accounting systems; conducting audits or compliance reviews,  using accounting information to recommend solutions to management problems and structuring of organization programs; managing, operating, and analyzing cost accounting systems in connection with other business activities; designing, implementing, and assessing internal control processes and systems.

Qualifying specialized experience for the GS-13 level: applying generally accepted accounting principles (GAAP) knowledge to extensive and complex assignments, by recommending proposed accounting policies, procedures, and standards; experience planning and coordinating of studies and analysis to determine borrower's accounting objectives are being achieved, and of accounting systems; experience analyzing accounting systems or modifying and adapting conventional accounting and analytical techniques to solve a variety of accounting problems.


Category rating will be used for this vacancy. We will review your resume and transcript (if required) to ensure you meet the basic qualification requirements. If you meet basic qualifications you will be placed in one of three quality categories, 'Best-Qualified', 'Well-Qualified', or 'Qualified' based on your answers to the on-line occupational questions. These responses must be supported by your resume and/or other documentation you provide. Responses that are not supported by your resume and/or other documentation may be changed, which could result in a category change for your application or elimination from consideration.

The occupational questions will evaluate you on the following competencies: Accounting; Financial Management; Audit Review; Written Communication; and Oral Communication.

Names of candidates in the 'Best-Qualified' category will be sent to the selecting official for consideration.

The description of the categories is as follows:

Best-Qualified: Highly proficient with an overall comprehensive level of the competencies of the job based on a complete review of experience, education, and training as detailed or described in the resume.

Well-Qualified: Competent in the position with an overall accomplished level of the competencies of the job based on a complete review of experience, education, and training as detailed or described in the resume.

Qualified: An overall basic level of the competencies of the job based on a complete review of experience, education, and training as detailed or described in the resume.

Veterans' Preference:   Preference eligibles will be listed at the top of their assigned category, before non-preference eligibles in that category.

For additional information on entitlement see:

Interagency Career Transition Assistance program (ICTAP): To exercise selection priority for this vacancy, displaced Federal employees must be rated in the Well-Qualified category or higher. For information on how to apply as an ICTAP eligible see

**REMINDER** Applicants - Be sure that experience/education as described on your resume contains accurate and sufficiently detailed information to clearly support the competencies. All information used to evaluate your application must be received by the closing date of the announcement. Once the position is closed, no additional information will be accepted.

To preview questions please click here.


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The Federal Government offers a comprehensive benefits package. Explore the major benefits offered to most Federal employees at


PROMOTION POTENTIAL TO GS-13: Selection may be made at either the GS-09, GS-11, GS-12, or GS-13 level. Applicant(s) selected at the GS-09, GS-11. or GS-12 may be non competitively promoted to the next higher grade level upon satisfactory completion of any required training, demonstrating ability to perform at the higher grade level, meeting qualification requirements, and management's certification of the need for the position/promotion.

CONDITION OF EMPLOYMENT: To be eligible for appointment to this position, the preferred candidate or new hire will be cleared to come on board once the results of the fingerprint check, review of the OF-306, Declaration for Federal Employment, and the candidate’s Electronic Questionnaires for Investigations Processing (eQIP) entries have been reviewed and determined to be satisfactory, and the candidate’s original signature page(s) is/are received.

This position may be eligible for Telework.

The US Department of Agriculture (USDA) prohibits discrimination in all its programs and activities on the basis of race, color, national origin, age, disability, and where applicable, sex, marital status, familial status, parental status, religion, sexual orientation, genetic information, political beliefs, reprisal or because all or part of an individual's income is derived from any public assistance program. (Not all prohibited bases apply to all programs). Persons with disabilities who require alternative means for communication of information (Braille, large print, audiotape, etc.) should contact USDA's TARGET Center at 202-720-2600 (voice and TDD). To file a complaint of discrimination, write USDA, Director, Office of Civil Rights, 1400 Independence Avenue, SW, Washington, DC 20250-9410 or call (800) 795-3272 (voice) or 202-720-6382 (TDD). USDA is an equal opportunity provider, employer and lender.

E-VERIFY: If you are newly hired, the documentation you present for purposes of completing the Department Homeland Security (DHS) Form I-9 on your entry-on-duty date will be verified through the DHS "E-VERIFY" system. Federal law requires Rural Development to use the E-VERIFY system to confirm the employment eligibility of all new hires. Under this system, the new hire is required to resolve any identified discrepancies as a condition of continued employment.


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Applying to this announcement requires the online submission of basic applicant information, responses to vacancy specific questions, and submission of supporting documentation (see the Required Documents section below). All application materials/documentation will be accepted until 11:59 P.M. Eastern Standard Time on the closing date of the announcement.

Step One: Online Resume Applicants must create a user account and at least one resume in USAJobs. This information will be uploaded to the USDA Application System. Applicants must then click 'Apply Online' for this vacancy.

Applicants' resumes must provide sufficient information to determine if qualification requirements are met. Applicants must provide beginning and ending dates (mm/yy) of employment, the position title, pay grade (for Federal positions worked), the average number of hours worked per week, salary and a thorough description of the duties for each position listed on your application or resume. Applicants who perform a mixture of duties should indicate the approximate percentages of time performing different types of work.

**If applying based on education, you must submit a copy of your college transcript. Education above the high school level will NOT be credited without official verification (e.g., college transcript). Official copies of transcripts are not required at this time. If selected for the position, you will be required to provide the official copy at that time. All transcripts must be legible.

Step Two: USDA Application System Applicants will be directed to the USDA Application System, where you will either need to create an account or update an existing account. Please verify all information is accurate. Registered Users should check 'update my information that is on file' for the fax cover sheets. Once information is updated, YOU MUST CLICK 'Apply To This Vacancy'.

Step Three: Vacancy Specific Questions Applicants will be directed to answer a series of questions specific to the position for which applying. Responses to these questions are mandatory. If not completed, your application will not be accepted.  

Step Four: Supporting Documentation Documents may either be uploaded or faxed - fax cover sheets may be printed down. New Users will be directed to a page before and after the vacancy specific questions which will contain a listing of fax cover sheets for all required supporting documentation.

Not all documents are required for every applicant. Documents must be faxed to the fax number on the cover sheet. DO NOT FAX DOCUMENTS TO THE HR OFFICE. Fax documents separately.

Step Five: Review and Submit Your Application Review all information- personal contact information, resume, responses, and documents. APPLICANTS MUST CLICK 'FINISH' to submit your application.

**If you cannot apply on-line, call the number listed under Agency Contact Information prior to the closing date to request a hard copy of the complete application package. Application packages will be mailed to applicant. The completed package along with any required supporting documents must be received in the HR Office by the closing date of the announcement. No extension will be granted.

The DEU prohibits use of Government franked envelopes [18 U.S.C. 1719].


In addition to submitting your resume and addressing the vacancy specific questions, you must also submit the following documentation:

*Veterans' Preference documentation (DD-214, SF-15 and VA Letter, as appropriate if eligible for veterans' preference). Veterans who have not yet been released from active duty must provide certification from the armed forces that they will be released from active duty under honorable conditions within 120 days. Veterans' preference will not be afforded if you fail to submit required documentation prior to the closing date of this announcement.

*Proof of Meeting Basic Requirement and Grade Specific Qualifications:

   -Transcripts are required.  Unofficial transcripts are acceptable at this time.  If selected for the positions, you will be required to provide the official copy at that time.  All transcripts must be legible.   NOTE: Foreign education must be evaluated by an approved organization.

   - If qualifying based on Certified Public Accountant or Certified Internal Auditor, a copy of the certificate MUST be provided.

   - If qualifying based on a panel's determination, written documentation must be provided.

*ICTAP/CTAP documentation (Copy of most recent performance appraisal, SF-50, and proof of eligibility such as a RIF separation notice or letter from OPM or your agency documenting priority consideration status if eligible under ICTAP/CTAP priority consideration).


All required supporting documentation must be received by 11:59 P.M. Eastern Standard Time on the closing date of the announcement.

Please carefully read the "How to Apply" section for instructions on faxing your supporting documentation.

Fax only documents which are clear and legible. Original documents with light or faded print and/or dark or patterned backgrounds will not be legible upon receipt. Illegible faxed documents cannot be used for qualification or verification purposes.


Nancy Fitzgerald
Phone: 314-457-5565
Fax: 314-457-4461
Agency Information:
Washington, DC
Fax: 314-457-4461


You may check your application status by logging into (Select 'My USAJOBS' and click on 'Applications').Within two weeks from the closing date, a Human Resources Specialist will evaluate your application. Ratings will be determined based on the resume and information received by the closing date. Qualified candidates will be assigned a rating category, prior to applying appropriate veterans' preference. The Best-Qualified candidates are then referred to the hiring manager for further consideration. If you are selected for an interview, you will be contacted. Once the position is filled, we will notify all applicants of their final status.

Additional Duty Location Info

2 vacancies in the following locations:
Atlanta, GA, USView Map
Cedar Rapids, IA, USView Map
Baton Rouge, LA, USView Map
Minneapolis, MN, USView Map
Saint Cloud, MN, USView Map
Kansas City, MO, USView Map

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