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Auditor (Pathways Recent Graduates)
4 months ago
**Duties**:
1. As directed, conduct audits of multiemployer pension plans covered under Title IV of ERISA. The audits involve the review of financial data such as general ledgers, bank statements, and balance sheets to determine the amount of cash on hand, and the reconciliation of plan asset accounts and participant accounts.
2. Assist senior auditors with the review and computations for plan benefits to ensure benefit amounts determined in accordance with plan provisions and levels do not exceed PBGC guaranteed levels under Title IV.
3. Assist senior auditors with conducting audits of insolvent multiemployer pension plans. The audits involve examining participant and financial data, performing tests in accordance with audit objectives, etc. to confirm the funding status plan and the validity of plan transactions and benefit payments**.**
4. Obtain financial data needed to determine the amount and frequency of financial assistance payments pursuant to Sections 4245 and 4261 of ERISA.
**Requirements**:
**Conditions of Employment**:
- You must be a U.S. citizen
- You may undergo a personnel security background investigation
- Selective Service registration required for male applicants, unless exempt
- Must meet suitability for Federal employment
- You will be in a trial period throughout your entire Pathways appointment
- If selected, you must;
- Sign a Pathways Internship Program agreement and adhere to program requirements
- Perform successfully the assigned duties listed in the position description
- Adhere to all laws, rules, regulations and policies of PBGC
- Go through a Personal Identity Verification (PIV) process that requires two forms of identification from the Form I-9. Federal law requires verification of the identity and employment eligibility of all new hires in the U.S.
- Complete a Declaration for Federal Employment to determine your suitability for Federal employment, at the time requested by the agency
- Selected applicants will be required to complete an online onboarding process
**Qualifications**:
**You may qualify for this position based on education, specialized experience, or a combination of both.**
**Specialized Experience**:Applicants must have at least one year of specialized experience at the GS-05 grade level in the Federal service or equivalent to the GS-05 grade level in the private sector reviewing and analyzing audit or accounting data for accuracy or compliance with accounting or auditing standards. **Examples include**: general ledgers, bank statements, audit findings, or supporting audit documentation.
OR
**Superior Academic Achievement**: You possess a degree that is qualifying for this position that meets the criteria for eligibility under the Superior Academic Achievement provision through one of the following methods. No more than 10% of academic credit can be based on pass/fail or similar non-traditional grading systems.
- 3.0 or higher out of a possible 4.0 ("B" or better) as recorded on the official transcript, or as computed based on 4 years of education, or as computed based on courses completed during the final 2 years of the curriculum
- 3.5 or higher out of a possible 4.0 ("B+" or better) based on the average of the required courses completed in the major field or the required courses in the major field completed during the final 2 years of the curriculum.
(Grade-point averages will be rounded to one decimal place. For example, 2.95 will round to 3.0 and 2.94 will round to 2.9)
**WHO IS ELIGIBLE FOR THE RECENT GRADUATES PROGRAM?**
**-OR-**
**-OR-**
**Education**:
**In addition to the qualification requirements, you must possess the following basic education 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
