Accountant

This position is located in the Finance Accounting and Analysis Division, Office of the Chief Financial Officer, Office of Justice Programs. The incumbent performs professional accounting duties, which include analysis of financial reports; recording transaction data for the automated financial management information system; review and reconciliation of accounting data; and compilation/production of audited financial statements.

Duties

(The duties described reflect the full performance level of this position)

Administers controls, evaluates, reviews and analyzes financial activity relative to appropriated fund accounts, reconciliation of the general ledger balances to source documents, internal and external reporting, preparation of annual financial statements, and monthly transmission of the trial balance.

Administers and performs diverse fund control activities with many different and unrelated processes affecting a wide-range of agency operations. Analyzes interrelated issues on the impact of significant budgetary or accounting events on multi-appropriated fund accounts, such as allocations, commitment, obligations, cost, and disbursement.

Administers and conducts the day-to-day operation and maintenance of financial accounts which are the basis for the preparation of such key statements as trial balances used to prepare the agency's audited financial statements.

Plans and executes financial Management Information System (MIS) operations to ensure goals, timetables, milestones, and other criteria related to resource utilization reporting requirements can be achieved. Designs or makes major revisions to a complete accounting system to a complete accounting system for a moderately sized establishment at the direct operating level which has specialized operating program accounting system requirements.

Requirements

Conditions of Employment

• U.S. Citizenship required.
• Subject to background/suitability investigation/determination.
• Submit all required documents and Online Assessment Questionnaire.
• Federal payments are required to be made by Direct Deposit.
• Requires registration for the Selective Service. Visit www.sss.gov.
• Pre-employment drug testing required.
• 1-year probationary period may be required.
• Confidential Financial Disclosure may be required.

Qualifications

BASIC REQUIREMENTS FOR GS-11 AND GS-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 AND EDUCATION REQUIREMENTS FOR GS-11:

In addition to meeting the basic entry qualification requirements, applicants must have had either specialized experience and/or directly related education in the amounts shown below. Education and experience may be combined to meet the total experience requirements.

1. The applicant must have completed three (3) years of progressively higher level graduate education leading to a Ph.D. degree or Ph.D. or equivalent doctoral degree when it provided the applicant with the knowledge, skills, and abilities necessary to do the work of the position.

OR

1. The applicant must have one (1) year of specialized experience equivalent to at least GS-9.

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. Specialized experience is defined as: performing analysis and reconciliation of a variety of administrative accounts; review and process the full range of accounting transactions including travel, payroll, cost, property, reimbursable, accounts payable and accounts receivable; reviewing and resolving accounting discrepancies and using accounting information to recommend solutions to supervisors and management within the organization.

ADDITIONAL EXPERIENCE REQUIREMENTS FOR GS-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. Specialized experience is defined as: experience in designing or refining a component of a complex accounting system; performing quality assurance reviews of accounting procedures; planning and conducting forensic audits; providing audit/accounting support in fraud investigations; analyzing accounting, reports, or procedural instructions; developing accounting guidelines or procedures for major portions of an accounting program; reconciling a variety of administrative accounts.

Technical Qualifications: Applicants who meet the minimum qualifications as described above will be further evaluated based upon the following Technical Qualifications.

• Knowledge of accounting principles, practices, and techniques and ability to provide technical assistance and consultation on financial and/or auditing matters.
• Ability to apply analytical methods and techniques and gather, compile, and analyze financial and/or programmatic information to identify and resolve financial and/or auditing issues.
• Ability to communicate in writing.
• Knowledge of automated accounting systems and operations.
• Ability to communicate effectively other than in writing.