Duties

Summary

Serves as an Accountant and Agency technical expert at NASA Headquarters in the Quality Assurance Division for internal control development, design, and evaluation. Provides technical advice and expert analysis on various risk, internal control, and audit matters. Applies professional accounting and auditing knowledge, standards, and principles to identify and assess risks.
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Responsibilities

• Applies appropriate methodologies to assess internal controls, develop and execute internal reviews, implementation, evaluation, and interpretation of auditing standards and techniques to ensure Agency compliance.
• Serves as technical expert on meeting requirements for OMB Circular A-123 Management's Responsibility for Enterprise Risk Management and Internal Control.
• Provide expert technical guidance in accordance with Generally Accepted Government Auditing Standards (GAGAS), and the Government Accountability Office (GAO) Financial Audit Manual (FAM).
• Formulates and develops guidelines for a variety of agency-wide risk, internal control, and audit oversight programs that include highly complex and specialized areas of operations.
• Provides technical advice on the implementation of new or modified processes or procedures related to programs, systems, functions, policies, and various controversial problems and/or issues.
• Analyzes accounts, reports, and procedural instructions within an extensive area and considers legislative and program background materials to identify appropriate methods and techniques for compliance.
• Coordinates the development or enhancement of tools to document and manage risks as well as assess the design and effectiveness of key controls over significant business cycles, and management systems and protocols across the Agency.
• Collaborates with others to develop detailed, analytical risk assessment methodologies, quantitative/qualitative test procedures to evaluate the design and effectiveness of internal controls and to ensure the remediation of identified deficiencies.

Travel Required

Occasional travel - You may be expected to travel for this position.

Supervisory status
No

Promotion Potential
15

Requirements

Conditions of Employment

• You must meet qualifications requirements by the closing date of this announcement.

Qualifications

You must have one year of specialized experience equivalent to the next lower grade, and/or directly related education, as shown below, which has equipped you with the particular competencies needed to successfully perform the duties of this position.

To qualify for GS-15, you must have one year of directly related specialized experience equivalent to the GS-14 level such as; evaluating the design and operation of internal control systems and making recommendations for improvement; applying accounting principles, internal control and auditing standards to lead complex reviews and assessments that include the evaluation of risks; Thorough knowledge of OMB Circular A-123 requirements including appendices: Management of Reporting and Data Integrity Risks, Risk Management Framework for Government Charge Card Programs, Requirements for Payment Integrity Improvements, and Compliance with the Federal Financial Management Improvement Act (FFMIA).

Your resume must include a clear and detailed narrative description, in your own words, of how you meet the required specialized experience. Experience statements copied from a position description, vacancy announcement or other reference material constitutes plagiarism and may result in disqualification and losing consideration for the job.

Education

You must have successfully completed a full 4-year course of study in an accredited college or university leading to a bachelor's or higher degree.

You must have successfully completed a full 4-year course of study in an accredited college or university leading to a bachelor's or higher degree that included a major 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 hours in accounting. The 24 hours may include up to 6 hours of credit in business law. (The term "accounting" means "accounting and/or auditing")
OR
Have a combination of education and experience: Have 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.
Your background must also include one of the following:
1. 24 semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours of business law;
2. A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; or
3. 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) you 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 you have 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, your education, training, and experience fully meet the specified requirements.

U.S. degrees must have been awarded from colleges or universities that are accredited by recognized accrediting organizations. For a list of schools that meet this criteria, go to http://ope.ed.gov/accreditation/ .

If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show that the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs. These education credentials must be deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. For further information, visit: https://www2.ed.gov/about/offices/list/ous/international/usnei/us/edlite-visitus-forrecog.html .

All degrees must have been received in the year of, or any year subsequent to the original date of accreditation.

Additional information

Additional selections may be made for similar positions across NASA within the local commuting area(s) of the location(s) identified in this announcement . By applying, you agree to have your application shared with interested selecting official(s) within NASA. CTAP will be cleared for any additional selection from this announcement.

TIG - GS-14:

If you are a current federal employee, you must meet applicable time-in-grade requirements to be considered eligible for this position. To be eligible, you must have completed a minimum of 52 weeks in a position no more than 1 grade lower than the advertised position. (Please submit your SF-50 that shows Time-in-Grade eligibility and reflects your title, series, and grade. If your eligibility for both merit promotion and/or time-in-grade cannot be determined, your application will be rated ineligible. Please see Required Documents for additional information).
Note: Time-in-grade requirements also apply to applicants who have held a non-temporary, competitive service GS position in the past year.

If you have special priority selection rights under the Agency Career Transition Assistance Program (CTAP) or the Interagency Career Transition Assistance Program (ICTAP), you must:
- Indicate your eligibility when applying for a position. The questionnaire asks you to identify your ICTAP/CTAP eligibility.
-Be well qualified for this position to receive consideration. Candidates rated in the 'Best Qualified' category are considered well-qualified. Please see 'How You Will Be Evaluated' for more information.
-Submit proof that you meet the requirements for CTAP/ICTAP as indicated in 'Required Documents'

For additional information about CTAP/ICTAP eligibility, click here - https:// www.opm.gov/policy-data-oversight/workforce-restructuring/employee-guide-to-career-transition/#ictap.

Qualified NASA term employees who have term conversion eligibility (http://nasapeople.nasa.gov/hclwp/term-appointments.htm) under the NASA Flexibility Act of 2004 will be referred and considered equally with other NASA permanent employees under internal competitive placement procedures.

How You Will Be Evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

You will be evaluated for this position based on how well you meet the qualifications and eligibility requirements listed in this vacancy announcement. To determine your qualifications and referral status, we may review your resume and supporting documentation and compare it against your responses to the vacancy questionnaire. Overstating your qualifications and/or experience in your application materials or application questionnaire may result in your removal from consideration.

You will be assessed on the following competencies:
Creative Thinking, Decision Making, Planning and Evaluating, Problem Solving, Principles of Accounting, Technical Competence, Internal Control/Audit

Note:
NASA considers 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). Volunteer work helps build critical competencies, knowledge, and skills and can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience, including volunteer experience.

Under NASA's quality grouping process, applicants will be assessed on the position competencies and placed in one of three groups identified and defined below:

• Best Qualified Group - Applicants who demonstrate a superior level of all evaluation criteria.
• Highly Qualified Group - Applicants who demonstrate a satisfactory level of the evaluation criteria.
• Qualified Group - Applicants who demonstrate the basic qualifications, with general knowledge, skills, and abilities.

Candidates eligible for ICTAP/CTAP, reemployment priority or priority consideration will be referred before other candidates, as necessary. If no such candidates apply or are eligible to be referred, the following candidates will be sent to the hiring official for employment consideration:

• Best Qualified merit promotion candidates. Highly Qualified merit promotion candidates may also be referred, if additional candidates are needed.
• Qualified candidates eligible for consideration under Schedule A or VRA in accordance with veterans' preference rules, as applicable.
• Qualified candidates that are eligible for special hiring authorities or non-competitive hiring authorities.

Background checks and security clearance

Security clearance
Not Required

Drug test required
No

Position sensitivity and risk
Moderate Risk (MR)

Trust determination process
Suitability/Fitness

Required Documents

A complete application package includes a resume, required documents and completion of the vacancy announcement questionnaire. Please see this guidance: What to include in your resume . Your resume should describe your specialized experience and support your answers to the vacancy announcement questionnaire

The following documents are required:

• Resume
• SF-50/ Notification of Personnel Action
• Transcript

There may be other supporting documents (licenses, certification, veterans preference, transcripts, etc.), depending on your answers to the questionnaire and job announcement description, that you may have to submit, please verify your application.

If you are a surplus or displaced employee (CTAP and ICTAP), submit proof that you meet the requirements for CTAP/ICTAP. This includes copies of your agency notice, most recent Performance Rating and most recent Notification of Personnel Action (SF-50) noting current position, grade level, and duty location.

If you are a veteran and you are claiming veterans' preference, you must submit a DD214, Certificate of Release from Active Duty, which shows dates of service and discharge under honorable conditions. For more information on veterans' preference and possible other supporting documents that you may have to submit, please visit FedshireVets

If you do not submit a transcript, we will not use your education when deciding if you're qualified for the job and you may lose consideration.

Official documents are required at the time of appointment for verification of eligibility and qualifications.

If you are relying on your education to meet qualification requirements:

Education must be accredited by an accrediting institution recognized by the U.S. Department of Education in order for it to be credited towards qualifications. Therefore, provide only the attendance and/or degrees from schools accredited by accrediting institutions recognized by the U.S. Department of Education .

Failure to provide all of the required information as stated in this vacancy announcement may result in an ineligible rating or may affect the overall rating.