Clarification from the agency

All U.S. Citizens, No Prior Federal Experience is Required

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Conducts independent research on pertinent laws, legislative history, regulations, management controls, accounting principles and auditing standards applicable to the purpose, scope, and objectives of external Single Audits of recipients of Federal Awards.

Provides technical advice and assistance to auditors and auditees on Single Audit quality matters concerning audits performed in accordance with Uniform Guidance. Provides advice and assistance to the director concerning issues with audit quality and financial accounting statements identified through desk reviews, quality control reviews and peer reviews of external Single Audits.

Conducts desk and quality control reviews of selected audits and advises auditors and auditees of audit report deficiencies.

Participates on peer reviews and/or quality control reviews of State agencies, tribal organizations, local governments, institutes of higher education, and non-profit Single Audit submissions to ensure compliance with auditing standards and Single Audit Act requirements.

Evaluates and makes recommendations to modify audit review steps and procedures where the Single Audit engagement indicates that potential fraud or other illegal activities may have occurred.

Prepares documentation for Assistant Director consultations with OIG attorneys and criminal investigators to ensure all fraud indicators and legal aspects are addressed. Informs the Office of Investigations of auditee's illegal acts detailed in Single Audits, via fraud alert memoranda.

Participates in the review of the work of junior team members for conformance with auditing standards and keeps management informed when issues arise with individual team members (ensures audit guides were followed, working papers adequately support audit findings and provide sufficient and appropriate data to prepare a meaningful report, and that the audit objectives were met.)

Conditions of employment

• U.S Citizenship is required.
• Registration with the Selective Service (if applicable).
• Suitability for Federal employment determined by background investigation.
• One-year probationary period may be required.

Qualifications

Applicants must meet all the qualification requirements, including education, and any selective placement factors described below within 30 days of the closing date of this announcement. Education used as part of an application package will only be considered if complete transcripts are submitted and must be from an accredited institution as recognized by the U.S. Department of Education. To see if your institution is accredited, please follow this link: http://ope.ed.gov/accreditation/Search.aspx

Positive Education Requirement: This position has a position education requirement, as indicated below. A complete transcript showing relevant coursework and degrees must be submitted with your application package. A list of completed courses or incomplete transcripts will not be accepted.

Basic Requirements for Financial Auditors

1. 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

1. 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 Certified Public Accountant 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

AND

GS-11 Specialized Experience: For the GS-11 applicants must have one year of specialized experience equivalent to the GS-09 grade level in the Federal service which provided the applicant with the particular knowledge, skills, and abilities to perform the duties of the position. Examples of qualifying specialized experience include: (1) Develops financial and single audit, and quality control review working papers to support and modify techniques used to resolve a variety of auditing and review problems; (2) Utilizes statistical sampling techniques to prepare effective reports and correspondence; and (3) Determines the degree of compliance, effectiveness of internal controls, and adherence to generally accepted governmental auditing standards and OMB Uniform Guidance for Grants and Agreements Subpart F Audit Requirements for Federal Awards, in the performance of audits and quality control reviews.

GS-12 Specialized Experience: For the GS-12 applicants must have one year of specialized experience equivalent to the GS-11 grade level in the Federal service which provided the applicant with the particular knowledge, skills and abilities to perform the duties of the position. Examples of qualifying specialized experience include: (1) Develops exhibits, records, and financial data for use as evidence in reports, technical assistance requests, hearings, and court proceedings; (2) Modifies methods and techniques used to resolve a variety of Single Audit quality control review problems; and (3) Determines the degree of compliance, effectiveness of internal controls, and adherence to generally accepted governmental auditing standards and OMB Uniform Guidance for Grants and Agreements Subpart F Audit Requirements for Federal Awards, in the performance of audits and quality control reviews of entities of varied internal control and organizational complexity.

GS-13 Specialized Experience: For the GS-13 applicants must have one year of specialized experience equivalent to the GS-12 grade level in the Federal service which provided the applicant with the particular knowledge, skills, and abilities to perform the duties of the position. Examples of qualifying specialized experience include: (1) Reviews the work of junior team members to ensure conformance with auditing standards, and quality control review guidance, that audit and review findings are supported, and that audit and Single Audit quality control review objectives were met; (2) Develops and presents at conferences and/or training sessions related to Single Audit matters; and (3) Determines the degree of compliance, effectiveness of internal controls, and adherence to generally accepted governmental auditing standards and OMB Uniform Guidance for Grants and Agreements Subpart F Audit Requirements for Federal Awards, in the performance of audits and quality control reviews of difficult assignments involving interfaces and relationships between and among programs, systems, functions, policies, and various issues.

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, knowledge, and skills and can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience, including volunteer experience. Your resume should include the dates of all qualifying experience (from month/year to month/year) and the number of hours worked/volunteered per week. Federal experience is not required. The experience may have been gained in the public sector, private sector or Volunteer Service. One year of experience refers to full-time work; part-timework is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/year, and indicate number of hours worked per week, on your resume.

How you will be evaluated

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

We will review your resume and supporting documentation to ensure you meet the basic qualification requirements. If you meet the minimum qualifications, your experience, education, and training will be rated using a job questionnaire that is based on the following competencies or knowledge, skills, and abilities needed to perform this job:

• Auditing
• Audit Reporting
• Strategic Thinking
• Attention to Detail

This agency uses Category Rating Procedures. Under Delegated Examining (All U.S. Citizens), 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:

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

The Category Rating Process does not add veterans' preference points or apply the "rule of three" but protects the rights of Veterans by placing them ahead of non-preference eligibles within each quality category. Veterans' preference eligibles who meet the minimum qualification requirements and who have a compensable service-connected disability of at least 10 percent will be listed in the highest quality category (except in the case of scientific or professional positions at the GS-09 level or higher).

If, after reviewing your resume and any supporting documentation, a determination is made that you have rated yourself higher than is supported by your application materials, your responses will be adjusted and/or you may be excluded from consideration for this job.

Your resume must document specialized experience and support your responses to the vacancy questions.

You will be evaluated on the following:

• Auditing
• Audit Reporting
• Strategic Thinking
• Attention to Detail

To view the application form, visit: https://apply.usastaffing.gov/ViewQuestionnaire/12402445

Additional selections may be made for similar positions across the Department of Health and Human Services (HHS) within the local commuting area(s) of the location identified in this announcement. By applying, you agree to have your application shared with interested selecting official(s) at HHS. Clearance of CTAP/ICTAP will be applied for similar across HHS.