Clarification from the agency

Current students enrolled or accepted for enrollment at a qualifying academic institution and pursuing an accounting degree or a degree in a related field (i.e. business administration, finance, or public administration) which will/is supplemented by at least 24 semester hours in accounting. (The 24 hours may include up to 6 hours of credit in business law).

As a Student Trainee (Auditor) GS-599-04, the nature of the work is developmental in performing a variety of audit assignments. Assignments involve conducting either segments of audits or complete audits of internal agency programs. Audit assignments are either well precedented or occasion the use of conventional auditing techniques in gathering and evaluating the pertinent data. Reconciles data, reviewing records and source documents to identify the sources of discrepancies; and identifies deviations to senior auditors. Prepares spreadsheets; abstracts data reflecting financial condition and operating results; and presents this data in the form of reports. Give presentations to a group on the status of a project or assignment. Interact with people at many levels to exchange facts or information related to work assignments.

Apply research techniques and problem solving methods to interpret and analyze issues of a procedural or factual nature. Examines data to verify the reasonableness and adequacy of supporting data. Prepares worksheets or reports reflecting the examinations made, discrepancies noted, and the corrective entries required. Reviews the efficiency of clerical processes and compliance with prescribed procedures; and recommends improvements such as the need for coordination, additional training, or clarification of procedures to reduce errors or processing delays.

Studies system problems caused by erroneous posting and program changes. Compose correspondence based on research, oral instructions or information from files. Use MS Word processing software to prepare memorandums, letters, and standard operating procedures for regular and routing functions. Use Microsoft Excel, PowerPoint or similar program to create briefings, presentations, etc. Attends conferences and training.

Conditions of employment

• U.S. Citizenship is required.
• Registration with the Selective Service (if applicable).
• Suitability for Federal employment determined by background investigation.
• Must sign a Pathways Participant Agreement.

Please see below for a brief summary for the Internship Program:

Eligibility

Current students in an accredited high school, college (including 4-year colleges/universities, community colleges, and junior colleges); professional, technical, vocational, and trade school; advanced degree programs; or other qualifying educational institution pursuing a qualifying degree or certificate.

Program Administration

• The Internship Program is primarily administered by each hiring agency.
• Agencies may hire Interns on a temporary basis for up to one year for an initial period, or for an indefinite period, to complete the educational requirement.
• Interns may work either part- or full-time.
• Each agency must sign a Participant Agreement with the Intern that sets forth the expectations for the internship.
• Intern's job will be related to the Intern's academic career goals or field of study.

Program Completion and Conversion

Interns may be converted to a permanent position (or, in some limited circumstances, to a term position lasting 1-4 years) within 120 days of successful completion of the program.

To be eligible for conversion, Interns must:

• Complete at least 640 hours of work experience acquired through the Internship Program
• Complete their degree or certificate requirements
• Meet the qualification standards for the position to which the Intern will be converted
• Meet agency-specific requirements as specified in the Participant's Agreement, and
• Perform their job successfully.

At the discretion of OIG, we may credit or waive, for conversion eligibility, up to 320 of the required 640 hours of work for Interns who demonstrate high potential as evidenced by outstanding academic achievement and exceptional job performance. In addition, students working in agencies through third-party intern providers may count up to 320 of the hours they work toward the 640-hour requirement. Time spent under previous Internship Program appointments may count towards required work experience hours.

Qualifications

These positions are in the Office of Audit Services (OAS), in OIG/HHS. OAS examines the performance of HHS programs and/or HHS grantees and contractors in implementing their responsibilities and provides independent assessments of HHS programs and operations. These assessments help reduce waste, abuse, and mismanagement and promote economy and efficiency throughout HHS. OAS conducts audits using its own resources and oversees audit work done by others. It conducts its work in accordance with Government Auditing Standards issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; applicable Office of Management and Budget circulars; and other legal, regulatory, and administrative requirements.

These positions are for current students enrolled or accepted for enrollment at a qualifying academic institution and pursuing an accounting degree or a degree in a related field (i.e. business administration, finance, or public administration) which will/is supplemented by at least 24 semester hours in accounting. (The 24 hours may include up to 6 hours of credit in business law).

This is an excepted service, developmental appointment under the OIG Pathways Internship Program. After the Intern successfully completes the developmental program and meets the OPM Qualification Standards for an Auditor, OIG may non-competitively convert the Intern to a term or permanent appointment in the competitive service. Conversion is not an entitlement or guarantee and is based on the needs of OIG. This position has no known promotion potential. This position may have the flexibility for a full-time or part-time work schedule. To be eligible for conversion to an Auditor GS-511, the intern must meet the positive education requirements, described below. Upon conversion the Auditor position has promotion potential to the GS-12 grade level.

You must meet all eligibility requirements for the Pathway Internship Program and minimum qualifications requirements for the position by the closing date of this announcement.

Minimum Qualifications:

To qualify for the GS-04 grade level, the applicant must have completed 2 full years of post high school education; or completed an associates degree. Education must be sufficient to demonstrate that the applicant can perform the work at the GS-4 grade level.

Note: To be considered for conversion to the competitive service after successful completion of all Pathways Internship Program requirements and academic requirements you must meet the positive education requirement and minimum qualifications for the position to which you may be converted.

Positive Education Requirement:

Degree: 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. 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:
1. Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours of business law;
2. A certificate as a Certified Public Accounting or a Certified Internal Auditor, obtained through written examination; or
3. 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 non conformance to the requirement of 24- semester hours in accounting, the applicant's education, training, and experience fully meet the specified requirements.

Experience must be sufficient to demonstrate that the applicant possesses the knowledge, skills, and abilities required to perform the work.

If you fail to submit sufficient academic documentation necessary to demonstrate that you meet the eligibility and minimum qualification requirements described in this announcement, you will be deemed ineligible for further consideration for this vacancy.

Claimed experience must be sufficient to demonstrate that the applicant possesses the knowledge, skills, and abilities required to perform the work.

How you will be evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

Your eligibility for consideration and qualifications for the position will be determined based upon a review of your detailed application and your responses to job specific self-assessment questions. Your application will be evaluated based on evidence of your ability to demonstrate possession of any specialized experience and how well your background and experience relates to the self-assessment questions in the job announcement.

The self-assessment questions relate to the following Competencies:

• Reading
• Attention to Detail
• Teamwork
• Written Communication

Your responses to the self-assessment questions serve as the basis for your initial rating. You will receive a numerical score based on your responses to these questions. Next, your responses will be evaluated by a Human Resources Specialist and/or a subject matter expert against the information provided in your application. Your resume must support your answers to the self-assessment questions, or your score may be adjusted accordingly which may affect your overall final rating. Falsifying your background, education, and/or experience is cause for not hiring you or for changing your scored responses to questions you've answered, which may affect your overall final score.

This agency uses Category Rating Procedures. Under Delegated Examining, we will use your responses to the job questionnaire to place you in one of three categories. If you meet the minimum qualifications, you will be placed in one of the following categories:

1. Best Qualified: Applicants possessing a background that demonstrates a superior level of all evaluation criteria.
2. Well Qualified: Applicants possessing a background that demonstrates a satisfactory level of evaluation criteria.
3. Qualified: Applicants possessing the basic qualifications, with general knowledge, skills, and abilities.

The Category Rating Process protects the rights of Veterans by placing them ahead of non-preference eligibles within each category. Preference eligibles who meet qualification requirements and have a compensable service-connected disability of at least 10 percent will be listed at the top of the highest quality category.