AUDITOR

Duties

• Analyze background material that is available to gain program information and identify audit leads.
• Conduct entrance and exit conferences with management officials at the audit site.
• Explain the purpose and objectives of audits and answer questions relating to audit scope and planned approaches.
• Perform pre-audit survey work to identify potential operation problems.
• Prepare audit lead sheets to identify potential weaknesses in management controls.
• Generate audit reports documenting and presenting findings identifying causes and recommendations for corrective actions.
• Conduct follow-up audits on both internal and external prior audit findings, recommendations, and identified and reported monetary benefits.
• Perform management consulting reviews to assist managers in making decisions on complex operational procedures.
• Monitor and maintain distribution and status of expired and cancelling year funds to ensure propriety, legality, and accurate reporting of congressionally appropriated and/or customer provided funds.
• Track status of expired and cancelling year funds to verify compliance with established funding ceilings, floors, and/or identify potential statutory fund control violations and funding problems.
• Evaluate and approve/disapprove all requests for use of prior year funds for proposed obligation adjustments or fund withdrawals.
• Reconcile expired and cancelling year source documents to the funding in the system and/or on reports to ensure timely and accurate recording, integrity, and adequacy of data reported.
• Analyze requests for use of expired funds to ensure necessity, propriety, legality, and validity.
• Identify excess funds, additional requirements, and contingent liabilities to ensure unobligated balances are maintained to satisfy such occurrences.
• Request additional expired year funds from operating agencies when necessary.
• Report status of funds available for withdrawal to operating agencies as necessary or requested.

Requirements

Conditions of employment

• Appointment may be subject to a suitability or fitness determination, as determined by a completed background investigation.
• Employee must be able to obtain and maintain a Secret Security Clearance.
• This position is designated Tier 3, Non-Critical Sensitive, Moderate Risk and requires the incumbent to obtain and maintain a Secret Security Clearance Level as a condition of employment.
• This is a Financial Management Certified position IAW the National Defense Authorization Act (NDAA) 2012, Public Law 112-81, Subtitle F-Financial Management, Section 1599d. Incumbent shall comply with the requirements of this certification program.
• FM Certification Level 2 required. SCW: SC441 - This is a Non-Key Security Cooperation (SC) position based on the duties and responsibilities. The position requires DoD SC Workforce (SCW) Certification.
• The incumbent must complete certification-related training requirements in the SC Area of Concentration (AoC) within the timeframe associated with the position's SCW certification level:
• SC Execution Support Management (AOC) Basic Level
• --1 year (Basic); 3 years (Intermediate); 5 years (Advanced)
• Complete certification-related continuous learning requirements in accordance with the National Defense Authorization Act (NDAA) 2017, Title 10 United States Code, Section 384.
• Incumbent(s) of this position is required to comply with all Department of Defense, Defense Security Cooperation Agency, and Department of the Army requirements of the SCW certification program.
• In accordance with DoDM 8140.03 and supplemental Army guidance, the employee must obtain and maintain the following requirements for each Cyber work role (except Data, AI, and/or Software Engineering) at the assigned proficiency level:
• 1) Foundational qualification requirements within 9 months, 2) Resident qualification requirements within 12 months, 3) 20 hours of Continuous Professional Development (CPD) per work role code (which can overlap).
• Position requires travel up to 15% of the time.

Qualifications

Who May Apply: US Citizens

In order to qualify, you must meet the experience requirements described below. 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). You will receive credit for all qualifying experience, including volunteer experience. Your resume must clearly describe your relevant experience; if qualifying based on education, your transcripts will be required as part of your application. Additional information about transcripts is .

Basic Requirement for Auditor must be met first:

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

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:

Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours of business law;

A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; or

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 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 requirement above, to qualify for this position you must also meet the qualification requirements listed below:

Specialized Experience: One year of specialized experience which includes 1). Provide audit report recommendations to identify specific actions required to correct problems, produce monetary and/or other benefits resulting in improved operational efficiency; 2). Maintain distribution and status of expired and cancelling year funds to ensure propriety, legality, and accurate reporting of congressionally appropriated and/or customer provided funds; and 3). Prepare audit lead sheets to identify potential weaknesses in management controls.

This definition of specialized experience is typical of work performed at the next lower grade/level position in the federal service (GS-11 or above).

Some federal jobs allow you to substitute your education for the required experience in order to qualify. For this job, you must meet the qualification requirement using experience alone--no substitution of education for experience is permitted.

Education

Some federal jobs allow you to substitute your education for the required experience in order to qualify. For this job, you must meet the qualification requirement using experience alone--no substitution of education for experience is permitted.

Additional information

• Male applicants born after December 31, 1959, must complete a Pre-Employment Certification Statement for Selective Service Registration.
• You will be required to provide proof of U.S. Citizenship.
• This position requires a 1 year probationary period during which the agency evaluates your fitness and whether your continued employment advances the public interest. In making this determination, the agency may consider your performance and conduct; agency needs and interests; whether your continued employment supports organizational or Government goals; and whether it promotes the efficiency of the Federal service. Continued employment requires written certification that it advances the public interest.
• Direct Deposit of Pay is required.
• Selection is subject to restrictions resulting from Department of Defense referral system for displaced employees.
• If you have retired from federal service and you are interested in employment as a reemployed annuitant, see the information in the information sheet.
• This is a(n) Human Capital & Resource Management Career Field position.
• Multiple positions may be filled from this announcement.
• Salary includes applicable locality pay or Local Market Supplement.
• When you perform a Civilian Permanent Change of Station (PCS) with the government, the Internal Revenue Service (IRS) considers the majority of your entitlements to be taxable. Visit for more information.
• Permanent Change of Station (PCS) allowances may be authorized, subject to the provisions of the Joint Travel Regulations and an agency determination that a PCS move is in the Government Interest.
• Advance-in-Hire may be authorized.
• Recruitment/Relocation/Retention Incentive may be authorized.
• This position is statutorily excluded from bargaining unit eligibility.