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PD#: NGT5148000

Sequence#: VARIES

Replaces PD#: NGN1279000



Organization Title:

Release Information:



Agency: VARIES

Installation: VARIES

Army Command: VARIES


Command Code: VARIES



Supervisory Certification: I certify that this is an accurate statement of the major duties and responsibilities of this position and its organizational relationships, and that the position is necessary to carry out Government functions for which I am responsible. This certification is made with the knowledge that this information is to be used for statutory purposes relating to appointment and payment of public funds, and that false or misleading statements may constitute violations of such statutes or their implementing regulations.


Supervisor Name:  

Reviewed Date:

Classification Review: This position has been classified/graded as required by Title 5, U.S. Code in conformance with standard published by the U.S. Office of Personnel Management or if no published standards apply directly, consistently with the most applicable published standards.



Reviewed Date: 05/11/2017


Cyber Workforce:

  • Primary Work Role: VARIES
  • Additional Work Role 1: VARIES
  • Additional Work Role 2: VARIES

Component Designation:


FLSA Worksheet: EXEMPT

FLSA Appeal: NO

Bus Code: VARIES


  • Mission Category: VARIES
  • Work Category: VARIES
  • Work Level: VARIES

Functional Code:  

Interdisciplinary: NO

Supervisor Status: VARIES



Drug Test Required: VARIES  

Financial Mgmt Cert: FMC02 - FM Certification Level 2

Position Designation: VARIES

Position Clearance: VARIES

Position Sensitivity: VARIES

Sec. Clearance Level: VARIES

Sec. Access (Child Care Bkgd Check): VARIES

Emergency Essential:   

Requires Access to Firearms: VARIES

Personnel Reliability Position: VARIES

Information Assurance: VARIES

Influenza Vaccination:  

Financial Disclosure: VARIES

Financial Disclosure: NO  

Enterprise Position: VARIES

Acquisition Position: NO

  • CAP:  
  • Career Category:  
  • Career Level:  


Competitive Area: VARIES

Competitive Level: VARIES

Career Program: VARIES

Career Ladder PD: NO

Target Grade/FPL: 09

Career Pos 1:    

Career Pos 2:    

Career Pos 3:    

Career Pos 4:   

Career Pos 5:    

Career Pos 6:   


***This is a Title 5 National Guard Employee position description.***

Location: United States Property and Fiscal Office (USPFO), Internal Review. Incumbent serves as an agent (in training) of the United States Property and Fiscal Officer on accounting, financial, and managerial issues that require examination by a financial professional. Performs routine or limited quick response reviews, consulting and advisory services, risk management, liaison with external audit organizations, audit compliance and follow-up, and a variety of staff and systems accounting duties to analyze accounting records and to enhance the financial reports and operational data used by local management. Assists higher-graded auditors with more complex reviews. Coordinates and performs reviews of accounting and operational functions. This position is located in the United States Property and Fiscal Office (USPFO). Incumbent reports to Internal Review Division Chief, located in the USPFO, but receives guidance and directions and work review from a higher graded Internal Review Auditor.


1. Independently performs routine or limited reviews of accounting and operational functions or assists higher-graded auditors with full-scale, more complex studies. Coordinates and performs reviews of accounting and operational functions. Applies a professional knowledge of accounting and auditing theories, principles, practices, automated systems, and related regulatory and statutory requirements to identify deficiencies or problems such as documentary evidence and non-compliance with laws and regulations. Assignments may involve any function but typically involve areas where problems can be anticipated and planned for. Examines a wide variety of systems processes to determine whether performance has been in accordance with generally accepted accounting principles, operating procedures, and appropriate regulations. Confers with personnel at appropriate levels; observes operating practices; and accomplishes all tasks deemed essential to performance of related duties. Reviews and analyzes various reports received from internal and external sources. Analyzes and evaluates findings; determines the areas and types of corrective/improvement actions needed; and develops formal reports for submission to the United States Property and Fiscal Officer. Based upon the preceding, provides results along with recommendations to higher graded auditors. (30%)

2. Provides professional advice and assistance in matters involving regulatory requirements, statutory provisions, procedures, systems, or problems arising from changes in mission, programs, or organizational structure. This includes in-depth research and interpretation of applicable guidelines and regulations, and discussing identified problems with supervisor or higher graded evaluator, with a proposed plan for problem resolution. Provides technical assistance as to the most desirable techniques to be employed when problems/questions can be resolved by generally accepted accounting procedures or precedent cases. Obtains assistance from supervisor or higher graded evaluator when problems encountered warrant their support. (25%)

3. Confers with representatives of higher headquarters or other agencies to coordinate assignments; furnish requested data or information concerning completed or on-going local reviews/projects; respond to questions; provide on-site assistance; discuss identified but not fully resolved problems; and obtain additional information that will enhance state operations, accomplishment of required/recommended actions, and/or future assignments. Meets with officials of other offices/directorates to discuss and seek resolution of problems identified. (10%)

4. Arranges or attends in-briefs with management officials. Explains the purpose and procedures for the review and answers questions. Performs survey work to identify potential operating problems. Prepares lead sheets to identify any potential weaknesses in internal controls that need further study. Documents results in accordance with Comptroller General Standards and DoD, Army, Air Force, and Army and Air National Guard policies. Drafts reports which present findings, identifies causative situations and recommends corrective action. Following this report preparation, conducts or participates in discussion of findings with activity level personnel. Incumbent explains findings and answers questions. Makes any necessary adjustments to findings based on this meeting. Performs follow-up on agreed to findings and recommendations. Reports to the United States Property and Fiscal Officer on the status of corrective actions taken by functional activities. (35%)

Performs other duties as assigned.

Fair Labor Standards Act (FLSA) Determination = (EXEMPT)


1. Availability Pay Exemption - (e.g., Criminal Investigators, U.S. Customs and Border Protection pilots who are also Law Enforcement Officers).


2. Foreign Exemption - (Note: Puerto Rico and certain other locations do not qualify for this exemption – See 5 CFR 551.104 for a list of Nonexempt areas.)


3. Executive Exemption:


a. Exercises appropriate management responsibility (primary duty) over a recognized organizational unit with a continuing function, AND


b. Customarily and regularly directs 2 or more employees, AND


c. Has the authority to make or recommend hiring, firing, or other status-change decisions, when such recommendations have particular weight.


4. Professional Exemption:


a. Professional work (primary duty)


b. Learned Professional, (See 5 CFR, 551.208 ) (Registered Nurses, Dental Hygienists, Physician’s Assistants, Medical Technologists, Teachers, Attorneys, Physicians, Dentists, Podiatrists, Optometrists, Engineers, Architects, and Accountants at the independent level as just some of the typical examples of exempt professionals). Or


c. Creative Professional, (See 5 CFR, 551.209 ) (The primary duty requires invention and originality in a recognized artistic field (music, writing, etc.) and does not typically include newspapers or other media or work subject to control by the organization are just some examples of Creative Professionals). Or


d. Computer Employee, (See 5 CFR, 551.210 ) ( must meet salary test and perform such duties as system analysis, program/system design, or program/system testing, documentation, and modification). Computer manufacture or repair is excluded (non-exempt work).


5. Administrative Exemption:


a. Primary duty consistent with 5 CFR 551 (e.g.; non-manual work directly related to the management or general business operations of the employer or its customers), AND job duties require exercise of discretion & independent judgment.

  FLSA Conclusion:
  Non Exempt

FLSA Comments/Explanations:

Position meets the professional exemption.


1. THIS IS A FINANCIAL MANAGEMENT LEVEL 2 Certified position designated as such in accordance with the National Defense Authorization Act (NDAA) 2012, Public Law 112-81, Subtitle F-Financial Management, section 1051, amending 10 United States Code, section 1599d. Incumbent of this position is required to comply with all Department of Defense and Department of the Army requirements of this certification program. This certification requirement is a condition of employment for this position. Failure to obtain this certification within the required time may subject the incumbent to adverse action.

2. Must be able to obtain and maintain the appropriate security clearance of the position.

3. May occasionally be required to work other than normal duty hours; overtime may be required.

*** "This position is designated as Essential Personnel and may be subject to duty in preparation for, or in response to, a state emergency or disaster declaration. This designation will not exceed 14 calendar days per year unless otherwise approved in advance by the TAG." ***

Supervisory level 8– nonsupervisory
Position sensitivity 1
Cybersecurity code NA
FM Certification Code: FMC02
Drug Test No
Comp Level code J1FG (J= GS-09, 1=All others, FG = GS-0511, Audit)
This Position Description replaces: N1279000, CRA 07-1014 - Internal Review Conversion from GS-510 to GS-511
PD originally released with CRA 05-1003C

Certification Level 2: THIS IS A FINANCIAL MANAGEMENT Level 2 Certified position designated as such in accordance with the National Defense Authorization Act (NDAA) 2012, Public Law 112-81, Subtitle F-Financial Management, section 1051, amending 10 United States Code, section 1599d. Incumbent of this position is required to comply with all Department of Defense and Department of the Army requirements of this certification program. This certification requirement is a condition of employment for this position. Failure to obtain this certification within the required time may subject the incumbent to adverse action.


A. Title, Series, and Grade: Auditor, GS-0511-09

B. References:

1. JFS Professional & Admin Work Accounting & Budget Group, dated Dec 2000

C. Background: This position was identified for conversion IAW National Defense Authorization Act FY17. In a 22 Jul 2004 memo the Acting Assistant Secretary of the Army (Financial Management and Comptroller), Mr. Ernest J. Gregory directed that Internal Review (IR) auditor positions be standardized and reclassified from the GS-0511 series to a non-audit job series. On 16 May 2007, OPM rendered appeal decision number C-0511-12-04 stating the primary and paramount work performed by the appellant falls within the Auditor, GS-0511 occupational series. Based on the guidance included in this decision along with the fact the work of all of the specialist level positions within the Internal Review Office is similar in nature, the National Guard Bureau has determined all Internal Review Office positions currently classified in the Accounting, GS-0510 occupational series should be reclassified into the Auditor, GS-0511 occupational series.

D. Series, Title, and Grade Determination: These PDs have been reformatted to the standardized format used by the National Guard. The original Department of Army Evaluation Statement is attached. Minor changes have been made to the standardized PDs and are limited to a description of the USPFO organization and reporting levels of supervision, the use of these PDs for Army and Air National Guard Title 32 and Non-Dual Status technicians, and the applicability of Army and Air National Guard policies and regulations. The Department of Army includes the factor level and point value assignments in the position description and does not attach a separate FES summary chart in their evaluation. As such, you must refer to the position description to obtain factor level and point value information. This position description is the same as AGIR0003, classified by Peggy Dare on 06/10/2004. Based on the guidance contained in OPM Appeal Decision number C-0511-12-04, dated 16 May 2007, the appropriate occupational series for this position is GS-0511. IAW with reference 1 above, the correct title for positions in the GS-0511 series is "Auditor."

Factor 1 - Knowledge Required by the Position FL 1-6 950 Pts

Knowledge of professional accounting and auditing principles, concepts, and practices along with a general knowledge of regulations, requirements, and practices to perform assignments requiring conventional methods and techniques. Performs a variety of audit and analytical procedures, including statistical techniques to collect and analyze data and prepare draft findings.

Knowledge and skills necessary to independently perform the assignment and to gather, organize, and evaluate data in multiple areas and separate essential from nonessential data. Also uses skill in assessing the degree to which program goals are met, and assists in developing findings/reports that identify operational problems and required corrective actions.

Knowledge and skills to serve as an evaluator responsible for providing local commands and higher echelons with detailed briefings or position papers on the adequacy and accuracy of managerial and financial accounting systems and reports within the organization.

Factor 2 - Supervisory Controls FL 2-3 275 Pts

The supervisor or higher graded evaluator makes assignments by outlining or discussing a specific area of the review plan, including objectives, approach, priorities, and deadlines. Independently plans and carries out the assignment, handling problems in accordance with Army and Air National Guard policies, guidelines, and accepted auditing and accounting practices. Any unusual problems or situations, e.g., suspected fraud, are immediately brought to the attention of the supervisor or higher graded evaluator. Completed work is reviewed for technical soundness and to ensure conformity with Army and Air National Guard policies and Comptroller General Standards. Conclusions are reviewed for accuracy and validity, as supported by working papers; methods used in arriving at findings are not usually reviewed in detail. Findings and recommendations are evaluated for comprehensiveness, to include documentation of condition, cause and effect, and validity of recommendations in addressing causes of the problem.

Factor 3 - Guidelines FL 3-3 275 Pts

Guidelines usually consist of previous reports, Army and Air National Guard regulations, and/or general operating instructions of the entity under review. The guidelines generally apply, but do not specifically cover all situations encountered. Adapts these guidelines to the current situation in accomplishing specified objectives.

Factor 4 - Complexity FL 4-3 150 Pts

Reviews cover a range of Army and Air National Guard operations where standard accounting and audit practices apply, e.g., supply management, equipment maintenance, program analysis, and contract administration. Completes the normal review process which includes planning, survey, execution and reporting. Decisions regarding what needs to be done require analysis of programs, systems or operations where pertinent characteristics and issues are known and there are few conflicts in interpretations. The work requires comparing conditions found with what is expected according to regulations, program requirements and sound business practices.

Factor 5 - Scope and Effect FL 5-3 150 Pts

The purpose of the work is to evaluate compliance, efficiency and effectiveness, using standard audit procedures or the methodology and procedures specifically established for review of the subject program. The work affects the way systems and programs operate by providing the information necessary to improve accounting systems, records, etc., and to correct inadequate or incorrect procedures.

Factors 6 & 7- Personal Contacts & Purpose of Contacts FL 2C 145 Pts

Personal contacts are with managers and employees of the state both inside and outside the immediate organization. The purpose of contacts is to plan and discuss approaches and findings, gather and present information, and influence or persuade managers and representatives of the organization reviewed to accept critical observations or to implement recommendations. Managers are often uncooperative and reluctant to accept recommendations for improving questionable financial and management practices.

Factor 8 - Physical Demands FL 8-1 5 Pts

The work is sedentary.

Factor 9 - Work Environment FL 9-1 5 Pts

Work is usually performed in an office setting, except when reviewing field sites.

Total Points: 1955

E. Conclusion: Auditor, GS-0511-09

CLASSIFIER: Roger M. Parrish Date: 5 Apr 05

1. Reference: JFS Professional & Admin Work Accounting & Budget Group, dated Dec 2000

2. Series and Title Determination

This position involves the performance of professional accounting work to advise commanders on the adequacy of their financial and management control processes. The work also involves obtaining and evaluating accounting and financial management data necessary for proper internal controls and appropriate financial reporting.

Cited reference states that 510 Accounting work includes "...inspecting accounting systems; ...examining, analyzing, and interpreting accounting data, records, and reports; or advising or assisting managers on accounting and financial management matters." In addition, the types of work covered under the Account title include: "...analyzing, interpreting and presenting accounting data; ...using accounting information to recommend solutions to management problems and structuring of organization programs;...and assess internal control processes and systems."

While this position conducts internal reviews similar to those performed by auditors, their purpose and scope is focused on the adequacy of the reporting systems rather than solely on the financial conditions or operating results of the activity. Although there are some elements characteristic of GS-510 positions that are not found in this job (e.g., designing, developing, operating accounting systems or prescribing accounting standards, policies and requirements), there are sufficient duties that do fall within the coverage of the 510 series to warrant classification of this position as a GS-510 Accountant. In order to assist in the recruitment process, the title of Accountant (Internal Review Evaluator) is selected as the most descriptive.

Classified By: PEGGY DARE

Classified Date: 06/10/2004