COST ACCOUNTANT

Duties

INTRODUCTORY:
This position is located in the US Property and Fiscal Office (USPFO) Comptroller Branch, Accounting Services Branch. This is an Army National Guard dual status technician position requiring military membership, compatible military skill assignment and classification. The purpose of this position is to perform review and analysis of the various procedures used in administering and operating the fiscal control systems of the state and to identify, determine the cause of, and take corrective action to resolve difficulties, problems, and inefficiencies within those systems and ensure costing structure is established and monitored in the systems at the state level. Main responsibility is to serve as the financial expert for the US Property and Fiscal Office (USPFO) Comptroller in a cost management environment under the General Fund Enterprise Business System (GFEBS).

MAJOR DUTIES:

1. Cost Accounting: The incumbent will analyze, examine, and interpret accounting data, records and reports to determine past costs, identify improperly recorded costs, and reallocate cost to ensure they are recorded in proper cost structure. Incumbent will utilize GFEBS to inform managers of the cost of performing various functions associate with Service Level Agreements (SLA) and Service Support Programs (SSP), and assist them in using their funds in a more cost efficient and cost effective manner in support of their goals. Incumbent furnishes advice and assistance to management on accounting and financial management matters, analyzes information, resolves conflicting data, and formulates recommendations for management decisions. Coordinates and integrates analytical activities related to cost accounting and management. Using appropriate costing methodologies, the incumbent develops cost accounting data to provide accurate and timely financial information to satisfy command information requirements and to document full costs of installation activities.
2. Managerial Accounting: Provides accounting advice and recommendations to program managers and the installation staff. Determines, selects, organizes and analyzes appropriate data for the effectiveness and/or efficiency of operations for use in executing performance measurements. Interprets financial management policy and provides guidance to staff elements. Identifies, monitors and reports trends and performance measurements that will aid managers in making financial management decisions. Manages the General Ledger to ensure the reconciliation of all General Ledger Tie Point issues, and taking corrective action to input or reverse spending chain transaction or coordination with the DFAS Tie Point team for GFEBS Tier 2 corrections. Reviews and analyzes General Ledge Abnormal Balances, and takes corrective action to correct, or coordinates with the DFAS General Ledger team for correction. Participates in formal briefings and meetings to provide advice and assistance.
3. Plans, coordinates and performs comprehensive reviews, special studies, and selective internal examinations of USPFO functions pertaining to cost management environment under the General Fund Enterprise Business System (GFEBS) and its interfacing feeder systems (STANFINS/AFCOS, SPS, DTS, DCPS,GCSS-A, ODS, FCM, IATS). Conducts detailed analysis on Interfacing System Information Documents (IDOCs) and takes corrective action to ensure proper system master data allows for proper interfacing. Manages the Interfund process to ensure all transactions are appropriately cleared from the Interfund Uncleared List. Corrective action includes detailed analysis and collaboration with the DFAS Defense Cash Accounting Ability System team and the DFAS del Mar team. Applies a knowledge of military and civilian pay entitlements and allowances and military and civilian travel entitlements; knowledge of the USPFO organization, mission, and functions; a thorough understanding of management, organization, and resources utilization policies and principles, and knowledge of review and analysis techniques including statistical sampling techniques and procedures.
4. Confers with representatives of other local offices/directorates to resolve USPFO problems associated with improper cost management attributable to functions under their jurisdiction. Confers with representative of higher headquarters or other agencies to coordinate scheduled assistance visits, furnish requested data or information concerning completed or ongoing local reviews/projects, respond to questions, provide on-site assistance, discuss identified but not fully resolved problems, and obtain additional information to accomplish required/recommended actions and/or future program efforts.
5. Performs other related duties as assigned.

Qualifications

GENERAL EXPERIENCE:
All series personnel must be certified at the next higher level before being eligible for that level and must have a minimum of one year on-the-job experience in the grade immediately below the next higher level. An applicant must have a validated understanding of the basic principles and concepts of the occupational series and grade.

SPECIALIZED EXPERIENCE:
Applicants applying at the GS-11 level must have 36 months of general and specialized experience that prepares the applicant to perform the duties of the position. An applicant must demonstrate the following specialized experience to qualify for a position identified by its applicable position description GS-Grade, Financial Management Certification Career level, and assigned military skills.
To qualify for the GS-0510-11 position, the candidate must be eligible for entry into the position's financial management certification career program based on the position's GS-grade and/or the candidate's military rank before final approval and appointment is processed. Candidate must have at least 24 months of accounting experiences and competencies that provided knowledge of principles and procedures. Candidate must have an excellent understanding of the basic principles and concepts of the National Guard accounting business program requirements. To qualify for the GS-11 grade, an applicant must have experiences and training that demonstrated the ability to conduct accounting business in accordance with directives and policies; the ability to study and evaluate the existing internal control systems to determine the level of reliability; and, the skills to determine the appropriate procedures needed to validate system reliability. An applicant must have the competency to obtain sufficient reliable evidence through inspection, observation, inquiries, and confirmation to provide a reasonable basis for an opinion regarding the activity under examination.
The applicant must has GS-0510 accounting experiences that used statistical and/or judgmental sampling of financial records and management controls to determine the degree of efficiency, economy, and effectiveness in which the activities discharged their financial responsibilities, and/or to determine that the financial records were maintained in accordance with applicable regulations. An applicant's experiences and education must demonstrate his or her ability to follow directions, to read, retain, and understand a variety of instructions, regulations, policies and procedures. As a condition of continued employment in the GS-0510-11 position, dependent on the position's certification level and contingent on the employee's military rank, the employee must complete the higher financial management certification within 24 months of appointment to the position.

Education

Education Requirements:

1. 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 six hours of credit in business law.
   OR
2. Combination of Education and Experience: At least four 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:
3. Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to six hours of business law;
4. A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination;
   Substitution of Education for Specialized Experience:
   None to list for this position.