This position serves as an Auditor (Bankruptcy), located in the U.S. Department of Justice (DOJ), U.S. Trustee Program (USTP), Executive Office for U.S. Trustees (EOUST) in various regional offices. The EOUST is responsible for providing policy direction, coordination, counsel, legal services, and comprehensive program, management, and administrative support to the nationwide USTP's 21 regions and 89 offices.

Duties

As the federal agency whose mission is to ensure the fair and impartial administration of justice for all Americans, the Department of Justice is committed to fostering a diverse and inclusive work environment. To build and retain a workforce that reflects the diverse experiences and perspectives of the American people, we welcome applicants from the many communities, identities, races, ethnicities, backgrounds, abilities, religions, and cultures of the United States who share our commitment to public service. This Auditor position is responsible for the financial analysis, auditing, investigative work, and litigation support associated with bankruptcy cases under applicable law. The auditor's work supports the USTP's litigation and civil and criminal enforcement efforts of chapter 11 case administration duties and trustee oversight responsibilities. Analytical examination and investigative assignments require a professional knowledge of accounting and financial analysis to perform work that is similar in scope and complexity to that performed by a public accounting firm. The duties of this Auditor position include but are not limited to: Provide audit and financial analysis expertise in civil enforcement investigations including reviewing financial statements, tax returns, banking information, publicly available data related to asset ownership, and other financial documentation to identify fraud and abuse. Review and analyze bankruptcy cases and determines adequacy and accuracy of financial information and documentation filed with the court and provided to the UST. Apply professional accounting knowledge, understanding of business operations and financial statements, and knowledge of bankruptcy laws and procedures in connection with bankruptcy case administration, civil and criminal enforcement, and trustee oversight in challenging and complex bankruptcy cases. Examine corporate structures, including assets, liabilities encompassing both secured and unsecured debt, competence of management, income, expenditures, and competence of management to determine the feasibility of the debtor's short and long-term operating plans and the viability and stability of the business's continued operation and ability to reorganize. Conduct conferences with each chapter 11 debtor to discuss financial circumstances that led to the bankruptcy filing and plans for reorganization, and provides information the debtor on mandatory financial reporting, banking requirements, and duties while in bankruptcy. Review and determine adequacy of disclosure statements and financial information provided by chapter 11 debtors to allow the UST and other parties in interest to make informed judgments about the viability of proposed reorganization or liquidation plans. Identify possible criminal or fraudulent activity associated with acts or omissions which would bar discharge of the debtor, require reporting to the appropriate law enforcement agency, or support civil enforcement action, and recommends appropriate action to the UST.

Requirements

• You must be a United States Citizen or National.
• You will be required to complete a pre-employment security investigation and background check which includes a drug screening.
• You may be required to complete a one-year probationary or trial period.
• Selective Service registration is required for males born on, or after, December 31st 1959. Those not registered should have an approved exemption on file.
• You must meet all eligibility requirements by the closing date of this announcement and continue to meet these requirements throughout the hiring process. Offers can be rescinded if requirements are not met.
• Additional selections may be made from this announcement, at any time, if openings occur in other offices serviced by Justice Management Division, HR Operations.
• Financial Disclosure: If selected, you may be required to disclose financial information in accordance with DOJ and Federal ethics guidelines.

Qualifications

To qualify for the position of Auditor, (GS-0511-13/14), you must meet the basic qualification requirements listed below AND possess the required specialized experience specific to the series and grade you are applying to. Selective Placement Factor: Selective Placement Factors (SPF) are special qualification requirements, in addition to the minimum requirements, that are essential in successfully performing the duties of this job. If SPF experience is not documented in your resume, you will not receive further consideration under this announcement. In addition to the specialized experience requirement listed above, this position has a selective placement factor(s): Applicant must have at least six (6) months bankruptcy experience with a basic knowledge of bankruptcy regulations and procedures. The required bankruptcy experience may be complemented by experience that includes insolvency, regulatory, and/or forensic accounting with respect to state court receivership proceedings, non-bankruptcy insolvency proceedings and/or non-judicial reorganizations, liquidations or termination of a business and its assets as well as the financial analysis of the viability of a business entity. NOTE: While you may have experience in insolvency and/or forensic accounting which would complement your bankruptcy experience, NEITHER this experience or your education can be substituted for the REQUIRED 6 months bankruptcy experience. Applicants who do not meet the selective placement factor are ineligible for further consideration. To qualify for the GS-13 - Your resume must demonstrate one year of specialized experience equivalent to the GS-12 grade level or pay band in the Federal service or equivalent experience in the private or public sector as a Professional Auditor performing audits and analyses of bankruptcy cases to determine compliance with industry and regulatory standards for bankruptcy proceedings. To qualify for the GS-14 - Your resume must demonstrate one year of specialized experience equivalent to the GS-13 grade level or pay band in the Federal service or equivalent experience in the private or public sector as a Professional Auditor performing comprehensive audits and analyses of bankruptcy cases and provide recommendations on appropriate actions in accordance with industry and regulatory standards for bankruptcy proceedings. You MUST meet all qualification requirements by the closing date of this announcement, 11/16/2023. Your resume must support your responses to the questionnaire and qualification requirements. Failure to do so may result in an ineligible rating. See the Required Documents section for important notes about what must be included in your resume. ***Please limit your resume to 5 pages. If more than 5 pages are submitted, only the first 5 pages will be reviewed to determine your eligibility/qualifications.***

Education

Basic Educational Requirements for all Auditor positions -

Auditing Series 0511 (opm.gov)

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.

-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:

1. Twenty-four semester hours in accounting or auditing courses of appropriate type and quality.This can include up to 6 hours of business law;
2. A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; or
3. 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.

Since this position has a positive education requirement, you must submit proof of meeting this requirement. A copy of transcripts(s), a copy of a CPA or CIA license, or a list of related college courses completed (including the name of the attended college/university, its location, course names, number of credit hours and the grades you received for those courses) is REQUIRED. Transcripts can be unofficial copies, but they must come from an accredited college or university, and they must include the courses/names, number of credit hours and the grades you received for those courses. Please ensure that the transcripts or list of completed college courses you have provided include information relevant to the basic education requirements. If your transcripts do not show this required information, your application will not be qualified for this position and will not receive any further consideration. If selected, you will need to submit official transcripts before a firm job offer can be extended.

Foreign Education: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show that the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. For more information about this requirement, please visit the U.S. Department of Education website for Foreign Education Evaluation.

All documentation must be in English or include an English translation.

Contacts

• Address Executive Office of the US Trustee Program JMD Human Resources 2 Constitution Square 145 N Street NE Washington, DC 20530 US
• Name: Randall Williams
• Email: [email protected]