Forensic Accountant

Summary

This position is to serve as an expert in forensic accounting; particularly, its use and application to provide the greatest benefit to OIG. These responsibilities include providing support to regional offices, and Office of Investigations headquarters unit(s). The incumbent is responsible for assisting with OIG investigations by conducting forensic analysis of financial data and working with investigators to unravel various techniques for moving funds and shielding illegal or improper activity

Duties

The incumbent serves as a forensic accountant and authority in the identification, examination, and analysis of financial data in investigations and law enforcement actions. Plans, coordinates, and leads complex financial investigations. Coordinates the examination of financial aspects of OIG investigations in cooperation with investigators, prosecuting attorneys and others. Works collaboratively 'with OIG investigators to identify the scope of investigations and the types of documents, systems, and entities that may be necessary for review. The incumbent conducts advanced financial analysis: defends, explains, and performs a variety of statistical and financial analysis techniques, as well as critical reviews of financial management plans of both corporate and government agencies. Reviews financial records to identify indicators or evidence of fraud, complex accounting-related violations, or other illegal, non-compliant, or unethical activity. Documents reviewed include accounting records, bank records, tax records, and other financial documents; contracts and other agreements; invoices and other billing records; communications, including copies of letters and email messages; corporate governance documents; federal grant- and contract-related forms and agreements; and other related documents. Conducts analysis to identify and present to investigators any indicators of illegal or non-compliant activity such as double-billing, self-dealing transactions, conflicts of interest, bribery, kickbacks, false claims, misapplication of federal funds, money laundering, or violations of appropriations laws such unauthorized reprogramming of funds. Prepares interim and comprehensive final financial reports for prosecutors, investigators, auditors and/or management officials in accordance with DOT OIG policies and procedures. Testifies before Grand Juries, courts of law, or administrative hearings in support of forensic accounting, complex expert opinions, or other technical matters. This includes producing comprehensive reports and illustrative materials for Federal, State, or Local judicial proceedings at a level sufficient to explain forensic accounting interpretation and conclusions. Reconstructs and interprets financial records to calculate the amount of financial harm, identify available assets, and track the movement of funds. Conducts ability to pay analysis for companies and individuals and provides advice to support monetary settlements. Assists with OIG investigations regarding accounting, private sector and government financial practices; banking laws and systems; conventional and nonconventional financial institutions; and national and international businesses. Provides extensive forensic analysis of financial systems such as government accounting and budgeting records and private sector systems. Develops new and innovative forensic accounting techniques applicable to various criminal, civil, and administrative investigations. Assesses the value of financial evidence; unravels sophisticated techniques for moving funds and shielding illegal activity. Identifies key transactions that may indicate fraud or other unlawful activity and develops strategies for uncovering additional information about the parties involved. Provides financial profiles of individuals and groups. Compiles complex financial findings and conclusions to prepare in-depth forensic accounting reports which can be understood and comprehended by both accounting and lay personnel. Utilizes various information technology applications to review and interpret implications on a vast number and variety of financial transactions, and other corporate, business, and financial processes, associations, and record-keeping systems. Participates in subject and witness interviews, conducts interviews with individuals to gather financial information, and testifies as an expert witness in criminal proceedings. Assists investigators in the identification of key witnesses and subjects to interview, and using financial records and other evidence, develops questions and strategies to conduct interviews. Participates in interviews with investigators and asks key questions about financial activity to determine whether and how any unlawful or otherwise improper activity has occurred. Develops and provides forensic accounting presentations/briefings for OIG management. Applies extensive knowledge of accounting standards such as generally accepted accounting principles and is familiar with auditing requirements defined by Office of Management and Budget (OMB) Circulars and bulletins, Department of Treasury regulations and Government Accountability Office (GAO) principles and standards. Identifies and justifies instances of questionable costs and funds put to better use and develops recommendations to strengthen programs and operations based on the findings from financial analysis.

Qualifications and evaluation

All applicants: Your application will be reviewed in two phases to determine how you move forward in the hiring process. Phase I: Your resume will be reviewed to determine your technical qualifications for this position based on the required specialized experience. ONLY two (2) pages of your resume will be reviewed. Additional information beyond your resume (e.g., cover letter, links embedded in your resume) will not be reviewed. Applicants who do not respond to the application questions may be rated ineligible. Applicants passing “Phase I” will move on to the “Phase II” of the assessment process where your application will be reviewed and rated based on the KSAs/Competencies listed in the vacancy announcement by a Subject Matter Expert (SME). Your qualifications will be evaluated based on your application materials (e.g., resume, supporting documents). Applicants who do not respond to the application questions may be rated ineligible. Federal employees must meet Time-In-Grade (TIG) requirements for merit promotion consideration. TIG is the 52-week requirement Federal employees in competitive service, General Schedule (GS) positions at GS-5 and above must serve before they are eligible for promotion to the next grade level. TIG requirements must be met by the closing date of this announcement. Supporting documents may either be uploaded or faxed to 571-258-4052. The requested information MUST be received by fax within 48 hours prior to the closing date of the vacancy announcement (not including Saturdays, Sundays or government holidays). NOTE: If you exaggerate or falsify your experience, education and/or your responses to questions, your ratings are subject to change or you may be removed from employment consideration. Applicants who fail to submit all the required documentation listed below, in addition to their resumes, will be considered ineligible for further consideration for this announcement. You may preview questions for this vacancy.

Education

Individual Occupational Requirements Basic 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.

How to apply

Applications submitted via WWW.USAJOBS.GOV must be received before midnight eastern time on the closing date of the announcement. No extensions will be granted. If you fail to submit a COMPLETE on-line resume, you WILL NOT be considered for this position. Please make sure that the responses provided in the questionnaire are fully supported by your resume, that your resume is detailed and you have highlighted your most relevant experience for this position (to include starting and ending dates of employment for each position held), and education (if applicable) as it relates to this job opportunity. If you fail to provide this information, it may result in you being rated "ineligible" or "not qualified" for this position. If you exaggerate or falsify your experience, education and/or your responses to questions, your ratings are subject to change or you may be removed from employment consideration. Applicants who do not respond to the application questions will be rated ineligible. If applying on-line poses a hardship to any applicant, the Servicing Personnel Office listed on the announcement will provide assistance to ensure that applications are submitted on-line by the closing date. Applicants must contact the Servicing Human Resources Office PRIOR TO THE CLOSING DATE to speak to someone who can provide assistance for on-line submission. Requests for extensions will not be granted.

Required documents

Resume- Must sufficiently describe how your experience fully meets the specialized experience requirements as stated in this announcement for each grade level(s) you are applying (see "Qualifications" section). **Please limit your resume to 2 pages. If more than 2 pages are submitted, only the first 2 pages will be reviewed to determine your qualifications. Your resume must also support your responses to the assessment questionnaire. Credit will be given for paid and unpaid experience. We cannot assume you have performed the experience required for this position regardless of your employment history or academic career. Resume must contain all of the following for each experience/position listed: job title, name of employer, beginning and ending dates of employment (month/year format), hours worked per week, detailed description of duties performed, and if a Federal position, series and grade or equivalent. We will not access web pages linked on your resume to determine your qualifications. Do not include a photograph or video of yourself, or any sensitive information. For additional information see: USAJOBS Help Center - How do I write a resume for a federal job? USAJOBS Help Center - Update your resume now so it meets new resume requirements TRANSCRIPTS- You MUST provide transcripts to support your educational claims. Unofficial transcripts are acceptable at time of application. If selected, an official/sealed transcript will be required prior to an appointment date being established. PERFORMANCE APPRAISAL -Please submit 1) a copy of your most recent performance appraisal/evaluation (documented within the last 18 months of employment) and 2) a list of any awards (e.g., superior performance awards, special act or achievement awards, quality step increase, etc.) you received in the last three years. Any performance appraisal/evaluation and award documentation you provide will be forwarded to the selecting official. The selecting official will review this documentation and give it due weight consideration during the selection process. If you do not have your most recent performance appraisal/evaluation, please submit a statement as to why it is unavailable and indicate if any prior performance appraisals/evaluations were at a satisfactory or above level. Merit Promotion - All current Federal employees must submit a recent Notification of Personnel Action (SF-50) documenting proof of competitive status, tenure, current grade level and full performance level of the position held. All reinstatement eligibles/former Federal employees must submit a SF-50 documenting proof of competitive status, tenure, grade level and full performance level of the position. DO NOT submit an award SF-50 as these often do not verify grade or eligibility. For consideration for a promotion, Box 4 of the SF-50 must show a date that is at least 52 weeks prior to the job announcement closing. We recommend submitting your last promotion SF-50 or within-grade increase SF-50. Pay adjustment raise SF-50s for the current year will not support the 52 weeks' time-in-grade requirements. Non-competitive eligibles - If requesting concurrent consideration for Non-competitive (NC) appointment eligibility, you must provide the appropriate SPECIAL APPOINTING AUTHORITY DOCUMENTS, such as PCS orders (military spouse) describing move & marriage certificate; letter from VA or DD214 describing 100% disability of spouse; letter from State Vocational Office certifying disability (schedule A), etc. DD-214 and/or Vet Letter/SF-15 or VEOA - To receive consideration including veteran's preference points, all veterans must submit a copy of their DD-214 (copy Member #4). If you are claiming 10-point preference, you must submit your SF-15 (revised 12/04) and Vet letter. The form is available at http://www.opm.gov/forms/html/sf.asp. If you are a current service member, in lieu of a DD-214, you may submit a statement from your military personnel center certifying the nature and dates of your service and expected date of separation. SCHEDULE A - To receive consideration for Schedule A appointment, you must submit your certification from a State Vocational Rehabilitation Office or the Department of Veterans Affairs that you are likely to succeed in the performance of the position. CTAP/ICTAP - If requesting consideration under the Career Transition Assistance Program (CTAP) or Interagency CTAP program (ICTAP), you must meet the well qualified standards for this vacancy (meeting minimum requirements for position and scoring at least an 80) and provide all the following documents: your most recent performance appraisal, the proof of eligibility letter from the Agency, and your most current SF-50, displaying current series and grade. Displaced employees may be eligible for ICTAP or CTAP priority consideration. For more information, please review the OPM Employee's Guide to Career Transition.

Additional information

APPLICANTS MUST MEET QUALIFICATIONS BY THE CLOSING DATE OF THIS VACANCY ANNOUNCEMENT. Any male applicant who was born after December 31, 1959, and who is subsequently selected for this position must certify that he is registered for the military selective service by the date he is to enter on duty. False certification may result in termination after appointment. Relocation expenses will not be paid. THIS ANNOUNCEMENT MAY BE USED TO FILL ADDITIONAL LIKE VACANCIES IN THE ANNOUNCED DUTY LOCATION. The Fair Chance to Compete for Jobs Act prohibits the Department of Transportation and its Operating Administrations from requesting an applicant's criminal history record before that individual receives a conditional offer of employment. In accordance with 5 U.S. Code § 9202(c) and 5 C.F.R § 920.201 certain positions are exempt from the provisions of the Fair Chance to Compete Act. Applicants who believe they have been subjected to a violation of the Fair Chance to Compete for Jobs Act, may submit a written complaint to the Department of Transportation by email at, careers@oig.dot.gov