POSITION CLASSIFICATION STANDARDS USED IN CLASSIFYING/GRADING POSITION:
Citation 1: JFS PROF & ADMIN WORK ACCOUNTING, AUDITING, AND BUDGET GRP, NOV 2019
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.
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 By: CHEYL KRISTANT, NGB-J1-TNC
Reviewed Date: 07/06/2017
Primary Work Role: VARIES
Additional Work Role 1: VARIES
Additional Work Role 2: VARIES
FLSA Worksheet: EXEMPT
FLSA Appeal: NO
Bus Code: VARIES
DCIPS/CES PD: NO
Mission Category: VARIES
Work Category: VARIES
Work Level: VARIES
Supervisor Status: VARIES
PD Status: VERIFIED
CONDITION OF EMPLOYMENT:
Drug Test Required:
Financial Mgmt Cert:
FMC01 - FM Certification Level 1
***This is a Title 5 National Guard Employee position description.***
Incumbent trains in and assists higher graded Internal Review (IR) Auditors who serve as agents of the United States Property and Fiscal Officer on accounting, financial, and managerial issues that require examination by a financial professional. Under close direction of supervisor or higher graded employee, 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. Position is located in the United States Property and Fiscal Office (USPFO). Incumbent reports to the IR Division Chief, located in the USPFO, but receives guidance and directions and work review from a higher graded IR Auditor.
1. Serves as an auditor performing routine or limited reviews, studies and internal examinations of accounting and operational functions or assisting higher-graded auditors with full-scale, more complex studies. As a trainee, assists in reviews of accounting and operational functions by applying professional knowledge of accounting and auditing theories, principles, practices, automated systems, and related regulatory and statutory requirements to identify issues such as non-compliance with laws and regulations, inaccurate records and reports, and lack of documentary evidence. Assignments may involve any function but will typically involve areas where unusual problems can be anticipated and planned for. Examines a wide variety of processes, documents and reports to determine whether performance has been in accordance with generally accepted accounting principles, operating procedures, and appropriate regulations. Observes operating practices and accomplishes all tasks deemed essential to performance of related duties. Reviews various reports received from internal and external sources. Evaluates findings; recommends the areas and types of corrective/improvement actions needed; and, assists in developing 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. (35%)
2. Provides technical 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 research of applicable guidelines and regulations, and discussing identified problems with supervisor or higher graded auditor, with a proposed plan for problem resolution. Provides assistance as to the most desirable techniques to be employed when problems/questions can be resolved by generally accepted audit procedures or precedent cases. Obtains assistance from supervisor or higher graded auditor when problems encountered warrant their support. (20%)
3. Confers with supervisor or higher-graded auditor to coordinate assignments; furnishes requested data or information concerning completed or on-going local reviews/projects; responds to questions; provides on-site assistance; discusses identified but not fully resolved problems; and obtains additional information that will enhance state operations, accomplishment or required/recommended actions, and/or future assignments. Assists with meetings with officials of other offices/directorates to discuss and seek resolution of problems identified. (10%)
4. Attends in-briefs with management officials. 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 findings identifying causative situations and recommends corrective action. 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. (35%)
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: Exempt Non Exempt
Position meets the Professional exemption.
CONDITIONS OF EMPLOYMENT & NOTES:
1. This is a Financial Management Level 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.
2. The incumbent of this position description must have, at a minimum, a completed National Agency Check (NAC) prior to position assignment.
3. Irregular and overtime hours may be required to support operational requirements or contingencies.
4. The employee may be required to travel in military and/or commercial vehicles to perform temporary duty assignments.
5. 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.
DCPDS Info Supervisory Level: 8 Position Sensitivity: 1 CyberSecurity Code: NA FM Certification Code: FM01 Drug Test: No Comp Level Code: G1FG This Position Description replaces: D1147P01, CRA 07-1014 - Internal Review Conversion from GS-510 to GS-511
Certification Level 1: THIS IS A FINANCIAL MANAGEMENT Level 1 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-0511-07
B. References: 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 and Title: These PDs have been reformatted to the standardized format used by the National Guard. 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 Title 5 Competitive National Guard Employees, and the applicability of Army and Air National Guard policies and regulations. This position description is the same as AGIR0002, 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 B above, the correct title for positions in the GS-0511 series is "Auditor. "
E. Grade Determination 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 independently use conventional methods and techniques to perform assignments. Uses a variety of standard accounting and audit techniques and procedures, including statistical techniques to collect and analyze data and prepare draft findings.
Knowledge and skills necessary to gather, organize, and evaluate data and separate essential from nonessential data. Also uses skill in assessing the degree to which operations meet regulatory and procedural requirements and assists in developing findings/reports that identify operational problems and required corrective actions.
Knowledge and skills to train as an auditor 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 2-2 125 Pts
Works under close direction of the supervisor or higher-graded auditor. Work is assigned with detailed instructions indicating what is required, timeframes, method and approach, and desired results. Works independently but within the framework established by the supervisor and in conformance with established 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 auditor. Work is reviewed in progress and upon completion for technical accuracy and adherence to instructions.
Factor 3 - Guidelines FL 3-2 125 Pts
The incumbent refers to applicable guidelines such as Army and Air National Guard regulations, policies, directives, instructions, manuals, and other related information that specifically cover the assigned work. The incumbent uses judgment in locating and selecting the most appropriate guidelines or in making minor deviations to adapt the guidelines to the specific assignment. Situations not covered by existing guidelines or requiring major deviations are referred to the supervisor or higher-graded auditor.
Factor 4 - Complexity FL 4-2 75 Pts
The work involves using standard accounting and auditing practices and techniques to gather and review data and prepare reports. Applies basic theories and follows established procedures in performing tasks. The work requires comparing conditions found with what is expected according to regulation, program requirements and sound business practices.
Factor 5 - Scope and Effect FL 5-2 75 Pts
The purpose of the work is to assist with the review of a program area for compliance with regulatory requirements, review the efficiency and effectiveness of systems and operations to improve accounting systems, records, etc., and to correct inadequate or incorrect procedures. The work involves verifying reported data, examining financial records, comparing transactions to source documents, and similar tasks that contribute to the internal review plan or project. The work affects the accuracy, completeness, and timeliness of internal reviews, studies and examinations.
Factors 6 & 7- Personal Contacts & Purpose of Contacts FL 2B 75 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, arrange and coordinate work efforts; and gather and present information. Differences of opinion may exist, and considerable skill must sometimes be used to resolve controversial issues.
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 required to review field sites and operations.