2. Reason for Submission
Redescription New / 3. Service
HQ Field / 4. Empl Office Location / 5. Duty Station / 6. OPM Cert #
Reestablishment Other
Explanation (Show Positions Replaced)
Replaces 70115000/8025000 / 7. Fair Labor Standards Act
Not Applicable / 8. Financial Statements Required
Exec Pers Financial Disclosure
Employment & Financial Interests / 9. Subject to IA Action
Yes No
10. Position Status
Competitive
Excepted (32 USC 709) / 11. Position is
Supervisory
Managerial / 12. Sensitivity
Non-Sensitive
Noncritical Sens / 13. Competitive Level
SES (Gen)
SES (CR) / Neither / Critical Sens
Special Sens / 14. Agency Use
NON-DUAL STATUS
15. Classified/Graded by
a. US Office of Pers Mgt b. Dept, Agency or Establishment c. Second Level Review d. First Level Review
Official Title of Position / Pay Plan / Occupational Code / Grade / Initials / Date
Auditor / GS / 0511 / 12 / ajl / 4 Oct 00
16. Organizational Title (If different from official title) / 17. Name of Employee (optional)
18. Dept/Agency/Establishment - National Guard Bureau
a. First Subdivision - State Adjutant General
b. Second Subdivision -Internal Review Division / c. Third Subdivision -
d. Fourth Subdivision –
e. Fifth Subdivision -
19. Employee Review. This is an accurate description of the major duties and responsibilities of my position. / Employee Signature /Date (optional)
20. 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 related to appointment and payment of public funds. False or misleading statements may constitute violations of such statutes or their implementing regulations.
a. Typed Name and Title of Immediate Supervisor / b. Typed Name and Title of Higher-Level Supervisor/Manager (optional)
Signature / Date / Signature / Date
21. Classification/Job Grading Certification:I certify this position has been classified/graded as required by Title 5 USC, in conformance with USOPM published standards or, if no published standards apply directly, consistently with the most applicable standards. / 22. Standards Used in Classifying/Grading Position
US OPM PCS for Auditing Series, GS-0511, May 82
USOPM Job Family PCS for Professional & Administrative Work in the Accounting and Budget Group, GS-0500 dated Dec 2000.
Typed Name and Title of Official Taking Action
Andy Liepnieks
Personnel Management Specialist / Information For Employees. The standards and information on
their application are available in the personnel office. The
classification of the position may be reviewed and corrected by
Signature
//signed// / Date
4 Oct 00 / the agency or OPM. Information on classification/job grading appeals is available from the personnel office.
23. Position Review / Initials / Date / Initials / Date / Initials / Date / Initials / Date / Initials / Date
a. Employee (Opt)
b. Supervisor
c. Classifier
24. Remarks:
Released from NGB-HR-CA in CRA 00-1020, dated 4 Oct 00
Replaced in CRA 05-1003C, dated 5 Apr 05
Reinstated for use in CRA 07-1014, dated 07-26-70 as a result of OPM Appeal Decision C-0511-12-04 dated 16 May 2007.
Pen-and-Ink Changes released by NGB-J1-TNC, CRA 07-1014, dated 07-26-07. Pen-and-ink changes are annotated as follows: deletions are reflected via strikethrough and additions arereflected via BOLDITALICS font
25. Description of Major Duties and Responsibilities (SEE ATTACHED)
NSN 7540-00-634-4265 Previous Edition Usable 5008-106 Optional Form 8 US Office of Personnel Management (USOPM), FPM CHAPTER 295 [Equivalent]
N0047000
This position is for a National Guard non-dual status (NDS) technician only. This position meets the criteria of the NDS Management Plan as follows: the position resides within the infrastructure and support functions of the state National Guard; the incumbent is not subject to mobilization nor is the work described part of the military mission and the incumbent does not perform a key advisory or essential administrative role that is inherently military. In addition, the position must meet one of the following: it does not have a comparable military function; or the position is required in the full-time (civilian) role when the organization, or similar military position, is mobilized to perform continuing post-mobilization functions; or the position requires a skill or competency that necessitates technical expertise or professional qualification that cannot be readily found in the military structure of the state military force.
25.
a. INTRODUCTION:
This position is located in the Internal Review Division. The purpose of the position is to perform audits on a variety of programs and to assess efficiency, effectiveness and compliance with program laws, regulations, and provisions. In a state with 4 or more auditors, serves as an auditor-in-charge of audit programs or difficult audit projects. Synthesizes the work of team members to develop a completed audit product; assesses the progress of subordinate team members in their individual assignments; and provides performance feedback to team members regarding weaknesses and approaches to fact-finding. Such information is provided to a higher level supervisor for consideration in interim and annual performance appraisals, and assessment of overall program management.
-- Audits projects without precedent or of such a nature as to require original assessment and considerable judgment to develop an audit plan and devise detailed fact-finding techniques. Audit projects may include financial audits that require extensive cost and price analysis techniques. Audit assignments are typically of an on-going nature, cross organizational or functional lines (e.g., ANG and ARNG Contract Administration, ANG and ARNG Fiscal Accounting Activities, etc.) and are of such scope that they may require a team of auditors.
--Studies available background material to gain program information and discover leads. Typically, material includes very broad government and/or GAO guidelines or policy statements that require an in-depth knowledge and interpretation of government auditing principles. Prepares an audit program based on the use of appropriate advanced audit techniques.
-- Conducts entrance conferences with management officials at the audit site. Explains the purpose and procedures for the audit and answers any questions.
-- Performs survey work to identify potential operating/financial management problems. Reviews operating procedures and management practices of the activity. Prepares audit lead sheets to identify potential weaknesses in internal controls. Documents survey results in accordance with Comptroller General Standards.
-- Accomplishes audit steps in concert with Comptroller General Standards and a variety of audit techniques (e.g., interviews, computer assisted, statistical analysis and questionnaires) in gathering, documenting and summarizing data. Prepares working papers and files in accordance with Comptroller General Standards.
-- Prepares audit reports that present findings, identify causative situations and recommend corrective action. Follows up with discussion of findings with activity level officials. Persuades command level officials of the value of the recommendations with implementation as the ultimate objective and outcome.
-- Performs audit follow-up on agreed-to findings, recommendations and monetary benefits made during the previous audit. Reports to the command on the status of corrective actions taken by functional activities.
-- Provides unscheduled, quick reaction troubleshooting capabilities to the command to prevent or correct serious, high-profile problems.
-- Performs other duties as assigned.
Factor 1, Knowledge Required By the PositionFL 1-7 1250
-- Professional knowledge of accounting and auditing concepts, practices, techniques and Comptroller General Standards in order to perform audit assignments, using the most advanced audit techniques.
-- Knowledge of applicable laws and NGB policy, regulations, and guidelines to ensure that audit coverage is appropriate to meet established audit objectives.
-- Ability to plan the audit, gather, organize and evaluate data in complex areas and separate the essential from the non-essential.
-- Skill in assessing the degree to which program goals are met and to develop findings/reports that clearly identify operational problems and required corrective action.
Factor 2, Supervisory ControlsFL 2-4 450
-- The supervisor makes audit assignments outlining the overall objectives and the resources available. The auditor and supervisor discuss reasonable time frames, audit stages, and possible approaches.
-- The auditor, fully experienced in applying auditing concepts and methodologies and in working with the general characteristics of the assignment or job, is fully responsible for planning and carrying out the assignment; directing other auditors; resolving most of the conflicts that arise; coordinating the work with others; developing changes to the audit plan and audit methodology; and interpreting policy on own initiative in order to meet established objectives. The auditor keeps the supervisor informed of progress, potentially controversial matters, such as the possibility of fraud or items of major impact on other audit efforts or agency program areas. Completed work is reviewed for soundness of overall approach, effectiveness in meeting requirements or expected results and workability of any recommendations.
Factor 3, GuidelinesFL 3-4 450 points
-- Audit policies concerning the audit situation or assignment are consistent with past practice, but are stated in terms of goals to be accomplished rather than outlining the approach to be taken to achieve desired goals. Usually an audit assignment is not precedented by a previous similar effort. Available guidelines are stated in general terms, for example, agency regulations that prescribe only the purposes for which the subject program audits accounting systems have been set up; or accounting standards that present a number of principles any one of which may be reasonably interpreted as applying to broad subjects, e. g., depreciation allowances or inventory accounting; or audit objectives written in broad outline form where substantial work is required to develop specific objectives, devise methods, approaches and techniques, and present findings. At this level some auditors develop new methods or criteria. For example, developing material to supplement or explain guidelines received from agency headquarters; or developing guidance to cover broad audit situations or functional areas. Some auditors use initiative and resourcefulness in researching trends and patterns to develop new methods and techniques for acquiring information, for analyzing data, developing solutions or criteria, and presenting findings.
Factor 4, ComplexityFL 4-4 225
-- Audits cover program operations carried out by a number of organizational entities having different functional responsibilities. Program operations cover a variety of work and financial management processes requiring the auditor to use a variety of audit techniques such as interviews, computer testing and random sampling. The nature of the audit presents difficulties in planning, coordinating and conducting the audit, evaluating facts, and presenting results.
--The absence of complete data and supporting documentation requires that inferences be drawn and extended from the existing data. Typically, data on program norms is gathered by means of random sampling or complete sampling over reasonable time periods. Formulating recommendations requires the auditor to make decisions and draw conclusions on a considerable range of program activities and conditions.
Factor 5, Scope and EffectFL 5-4 225
-- The purpose of the audit is to assess the effectiveness of programs and financial management practices. Problems in administrating the programs and in coordinating and conducting the audit are compounded by the variety of work processes performed by numerous employees in a number of functionally discrete organizations.
-- Findings and recommendations lead to overall improvements in state and local programs, financial management, and in the overall administration by NGB.
Factor 6, Personal ContactsFL 6-3 60
-- Contacts are with individuals outside the National Guard, to include the General Accounting Office (GAO), Department of Defense Inspector General (DODIG), Air Force Audit Agency (AFAA) and other federal agencies. Also coordinates with senior level officials, managers and program administrators having functional responsibility for the program under review and with subject matter specialists within the department.
Factor 7, Purpose of ContactsFL 7-3 120
-- Purpose is to persuade NGB management officials or to partially or completely dissuade the external audit agency from critical observations, findings and recommendations. Officials are often reluctant to accept recommendations for changes in management or financial practices.
Factor 8, Physical DemandsFL 8-1 5
-- The work is primarily sedentary.
Factor 9, Work EnvironmentFL 9-1 5
-- The work is performed in an office environment.
Classifier: Andris Liepnieks NGB Personnel Management Specialist Date: 4 Oct 00
EVALUATION STATEMENT
A. Title, Series and Grade: Auditor, GS-0511-12.
B. References:USOPM PCS for Auditing Series, GS-0511, May 1982.
USOPM Job Family PCS for Professional & Administrative Work in the Accounting and Budget Group, GS-0500 dated Dec 2000.
C. Background:
This position description was developed to recognize a journeyperson Auditor performing at the GS-12 grade level in the Internal Review Division.
D. Series, Title and Grade Determination:
1. Series: The purpose of this position is to advise, supervise or systematically examine and appraise financial records, management and financial reports, management controls, policies and practices affecting or reflecting the financial condition and operating results of an activity or function. This matches the GS-511 occupational standard.
2. Title: The prescribed title in the referenced standard is Auditor.
3. Grade: See attached Factor Evaluation System (FES) Position Evaluation Statement.
E. Conclusion: Based on the above evaluation, this position is classified as Auditor, GS-0511-12.
Classifier: Andris Liepnieks NGB Personnel Management Specialist Date: 4 Oct 00
1
70285000
FACTOR EVALUATION SYSTEM
POSITION EVALUATION STATEMENT
FACTOR / LEVEL / POINTS / REMARKS1. KNOWLEDGE REQUIRED / 1-7 / 1250
2. SUPERVISORY CONTROLS / 2-4 / 450
3. GUIDELINES / 3-4 / 450
4. COMPLEXITY / 4-4 / 225
5. SCOPE AND EFFECT / 5-4 / 225
6. PERSONAL CONTACTS
7. PURPOSE OF CONTACTS / 6-3
7-3 / 60
120
8. PHYSICAL DEMANDS / 8-1 / 5
9. WORK ENVIRONMENT / 9-1 / 5
TOTAL POINTS ASSIGNED: / 2790 / GRADE: 12
1
70285000
FINAL CLASSIFICATION: Auditor, GS-0511-12
Classifier: Andris Liepnieks NGB Personnel Management Specialist Date: 4 Oct 00
1