KNOWLEDGE, SKILLS, AND ABILITIES:
Ability to apply analytical methods and techniques to identify and resolve financial and/or auditing issues.
Ability to gather, compile, and analyze financial and/or programmatic information.
Ability to provide technical assistance and consultation on financial and/or auditing matters.
Ability to communicate in writing.
Knowledge of accounting principles, practices, and techniques.
Knowledge of the federal budget process and financial management practices and procedures.
Knowledge of financial management policies, procedures, and program goals.
Knowledge of Generally Accepted Accounting Principles (GAAP), Generally Accepted Accounting Standards (GAAS), and other accounting industry regulations.
Ability to communicate effectively other than in writing.
Knowledge of cost accounting concepts, principles, and methods.
MINIMUM FEDERAL QUALIFICATION REQUIREMENTS:
Grade 12:
A. Applicants must show successful completion of a full four-year course of study in an accredited college or university leading to a bachelor's or higher 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/36 quarter hours in accounting. The 24 semester/36 quarter hours may include up to 6 semester/9 quarter hours of credit in business law. (The term "accounting" means "accounting and/or auditing". Similarly, "accountant" should be interpreted, generally, as "accountant and/or auditor".)
OR
B. Combination of education and experience--at least four (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/36 quarter hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 semester/9 quarter 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/22 quarter hours, but that does not fully satisfy the 24-semester-hour/36-quarter-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 four-year course of study described in paragraph A; and (c) except for literal nonconformance to the requirement of 24 semester/36 quarter hours in accounting, the applicant's education, training, and experience fully meet the specified requirements.
ADDITIONAL EXPERIENCE REQUIREMENTS:
GRADE 12:
In addition to meeting the basic entry qualification requirements, applicants must have one (1) year of specialized experience equivalent to at least GS-11.
Specialized experience is experience which is in or related to the line of work of the position to be filled and which has equipped the applicant with the specific knowledge, skills, and abilities to successfully perform the duties of the position. Examples of specialized experience include: analyzing financial accounts, reports and procedural instructions; developing accounting guidelines or procedures; analyzing operational data to determine the effects on cost; and, performing quality assurance reviews; planning and conducting conventional forensic audit.
Grade 13:
In addition to meeting the basic entry qualification requirements, applicants must have had one (1) year of specialized experience equivalent to at least GS-12.
Specialized experience is experience which is in or related to the line of work of the position to be filled and which has equipped the applicant with the specific knowledge, skills, and abilities to successfully perform the duties of the position. Examples of specialized experience include: analyzing the impact of budgetary or accounting events on multi-appropriated fund accounts; performing quality assurance reviews of accounting procedures and making major revisions to accounting processes; and, conducting cost reporting; analyzing cost variances.
