Job Description
The incumbent serves as an Accountant in the Office of Business Oversight (OBO) , providing leadership and professional expertise in internal controls over financial reporting, operations, and financial systems. The position is responsible for planning, conducting, and evaluating internal control reviews and risk-based assessments in accordance with federal internal control frameworks, including OMB Circular A-123, Appendix A.
Qualifications:
To qualify for this position, applicants must meet all requirements by the closing date of this announcement, 05/29/2026. Time-In-Grade Requirement :
Applicants who are current Federal employees and have held a GS grade any time in the past 52 weeks must also meet time-in-grade requirements by the closing date of this announcement. For a GS-11 position you must have served 52 weeks at the GS-09 . For a GS-12 position you must have served 52 weeks at the GS-11 . For a GS-13 position you must have served 52 weeks at the GS-12 . The grade may have been in any occupation, but must have been held in the Federal service. An SF-50 that shows your time-in-grade eligibility must be submitted with your application materials. If the most recent SF-50 has an effective date within the past year, it may not clearly demonstrate you possess one-year time-in-grade, as required by the announcement. In this instance, you must provide an additional SF-50 that clearly demonstrates one-year time-in-grade. Note:
Time-In-Grade requirements also apply to some former Federal employees applying for reinstatement, as well as current employees applying for Veterans Employment Opportunities Act of 1998 (VEOA) appointment. See the Required Document section below for more information regarding the SF-50s needed to verify time-in-grade. Individual Occupational Requirements:
Degree:
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" in this standard. Similarly, "accountant" should be interpreted, generally, as "accountant and/or auditor.") OR Combination of education and experience: 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. The applicant's background must also include one of the following: Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 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 hours, but that does not fully satisfy the 24-semester-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 4-year course of study described in paragraph A; and (c) except for literal nonconformance to the requirement of 24 semester hours in accounting, the applicant's education, training, and experience fully meet the specified requirements. AND You may qualify based on your experience and/or education as described below: GS-11 Specialized Experience:
You must have one year of specialized experience equivalent to at least the next lower grade, GS-09 in the normal line of progression for the occupation in the organization. Examples of specialized experience include but are not limited to: Analyzing financial data and reports for accuracy and compliance. Written communication skills, with experience developing structured reports, process narratives, and/or findings summaries. Supporting internal control reviews and/or audits, including documentation and testing of financial processes. OR Education:
Applicants may substitute education for the required experience. To qualify based on education for this grade level you must have 3 years of progressively high level graduate education leading to a Ph.D. degree or Ph.D or equivalent doctoral degree; OR Combination of Education and Experience:
Applicants may also combine education and experience to qualify at this level. You must have an combination of specialized experience and education beyond 2 years of progressively higher level graduate education leading to a Masters Degree or Master's or Equivalent Graduate Degree. GS-12 Specialized Experience:
You must have one year of specialized experience equivalent to at least the next lower grade, GS-11 in the normal line of progression for the occupation in the organization. Examples of specialized experience include but are not limited to: Planning and conducting internal control reviews under OMB Circular A-123, Appendix A, or similar internal control frameworks. Identifying risks or control gaps and recommending corrective actions. Documenting controls and evaluations with narratives, flowcharts, and test procedures. GS-13 Specialized Experience:
You must have one year of specialized experience equivalent to at least the next lower grade, GS-12 in the normal line of progression for the occupation in the organization. Examples of specialized experience include but are not limited to: Leading and conducting complex internal control evaluations and risk-based audits/reviews under OMB Circular A-123, Appendix A, or similar internal control frameworks. Developing written products that assess the design and operating effectiveness of internal controls, including analyzing deficiencies and recommending improvements. Advising management on internal control requirements, compliance, and financial standards. For more information on these qualification standards, please visit the United States Office of Personnel Management's website at https://www.opm.gov/policy-data-oversight/classification-qualifications/general-schedule-qualification-standards/ . The Interagency Career Transition Assistance Plan (ICTAP) and Career Transition Assistance Plan (CTAP) provide eligible displaced Federal/VA competitive service employees with selection priority over other candidates for competitive service vacancies. To be qualified you must submit appropriate documentation (a copy of the agency notice, your most recent performance rating, and your most recent SF-50 noting current position, grade level, and duty location) and be found well-qualified for this vacancy. To be found well qualified, applicants must meet the following qualifications: Demonstrates experience analyzing financial data, reconciling accounts, and resolving discrepancies to support accurate financial reporting. Demonstrates experience planning, conducting, or leading internal control reviews, including identifying risks, documenting findings, and recommending corrective actions under federal frameworks (e.g., OMB Circular A-123, Appendix A). Demonstrates ability to advise management on internal control requirements, compliance, and financial management processes to strengthen internal controls and improve efficiency. Information about ICTAP and CTAP eligibility is on OPM's Career Transition Resources website at http://www.opm.gov/policy-data-oversight/workforce-restructuring/employee-guide-to-career-transition/ .
