Cost Accountant

About this role

This position is located in the Department of Health and Human Services, Program Support Center, headquartered in Rockville, Maryland. This announcement will close at 11:59 PM, on the day that 150 applications have been received or on the closing date, whichever is first.

Duties As a Cost Accountant, you will be: Applying knowledge of generally accepted accounting principles (GAAP) and relevant federal standards to assist in recording, validating, and maintaining and/or troubleshooting financial transactions in agency accounting systems, such as Oracle Federal Financials and other enterprise resource planning platforms. Supporting cost accounting and system-related activities by assisting senior personnel in analyzing data trends, validating ledger outputs and support in reconciliation of cost elements within accounting systems. Processing financial entries, conducting transaction reviews, and assisting with reconciliations across general and subsidiary ledgers. Maintaining the integrity of day-to-day accounting operations and ensuring adherence to existing guidance and procedures. Ensuring compliance with regulatory guidance from OMB, Treasury, GAO and HHS, and works with team members to ensure accounting entries are properly documented and timely.

Qualifications WHAT WE ARE LOOKING FOR Basic Qualifications: 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: 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 GS-11 Minimum Qualifications: You must have one year specialized experience to perform successfully the duties of the position. To be creditable, specialized experience must have been equivalent to at least the GS-09 grade level in the Federal service performing ALL of the following: Applying 2 CFR 200 and other federal regulations to conduct reviews and support the negotiation of indirect cost rates and cost allocation plans. Analyzing financial information and apply accounting, auditing, and administrative principles to evaluate financial practices of nonprofit organizations, institutions of higher education, and state and local governments. Reviewing, identifying, and resolving issues related to cost allocations, cost transfers, and potential overbillings identified in the reviews. Participating in negotiations with grantee organizations to establish indirect cost rates and cost allocation plans, using technical expertise and effective communication to support agency's position, with occasional guidance from the Branch Chief. Advising management on inconsistent cost patterns and provide policy interpretation and technical assistance to grantees and stakeholders. OR Have a Ph.D. or equivalent doctoral degree or 3 full years of progressively higher-level graduate education leading to such a degree in a field which demonstrates the knowledge, skills, and abilities necessary to perform the work of the position. (Note: You must attach a copy of your transcripts.) OR Have a combination of graduate education and experience that meets 100% of the requirement. GS-12 Minimum Qualifications: You must have one year specialized experience to perform successfully the duties of the position. To be creditable, specialized experience must have been equivalent to at least the GS-11 grade level in the Federal service performing ALL of the following: Applying advanced accounting, auditing, and administrative principles to evaluate financial practices of nonprofit organizations, institutions of higher education, and state and local governments. Leading negotiations with senior officials to address cost-related adjustments, using technical expertise and effective communication to support agency's position. Conducting comprehensive virtual or on-site reviews of Facilities and Administrative Rate proposals and Statewide Cost Allocation Plans to evaluate cost allocation methodologies and ensure costs are properly allocated and billed in compliance with federal regulations Identifying, evaluating, and resolving complex issues involving cost transfers, cost allocations, and potential overbillings in the proposals. Serving as a technical resource and subject matter expert by providing guidance to stakeholders, contractors, and colleagues. GS-13 Minimum Qualifications: You must have one year specialized experience to perform successfully the duties of the position. To be creditable, specialized experience must have been equivalent to at least the GS-12 grade level in the Federal service performing ALL of the following: Serving as a senior technical authority in applying advanced accounting, auditing, and administrative principles to evaluate financial information of nonprofit organizations, institutions of higher education, and state and local governments. Leading and overseeing complex university space reviews, conducted onsite or virtually, to support the negotiation of Facilities and Administrative (F&A) rates. Directing comprehensive onsite or virtual reviews of Statewide Cost Allocation Plans (SWCAPs), ensuring full compliance with federal cost principles and billing requirements. Leading high-level negotiations of indirect cost rates and cost allocation plans with senior officials of the grantee organizations, using technical expertise, sound judgment, and effective communication to support the agency's position. Providing technical guidance and authoritative advice on cost principles and allocation methodologies to stakeholders, grantees, and junior staff members Documenting experience: IN DESCRIBING YOUR EXPERIENCE, PLEASE BE CLEAR AND SPECIFIC. WE WILL NOT MAKE ASSUMPTIONS REGARDING YOUR EXPERIENCE. Qualifications are based on breadth/level of experience. In addition to describing duties performed, applicants must provide the exact dates of each period of employment (from MM/YY to MM/YY) and the number of hours worked per week if part time. As qualification determinations cannot be made when resumes do not include the required information, failure to provide this information may result in disqualification. Applicants are encouraged to use the USAJOBS Resume Builder to develop their federal resume. Do not copy and paste the duties, specialized experience, or occupational application questionnaire from this announcement into your resume as that will not be considered a demonstration of your qualifications for this position. Experience refers to paid and unpaid experience, including volunteer work done through national Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional; philanthropic; religious; community; student; social). Volunteer work helps build critical competencies, knowledge, and skills and can provide valuable training and experience that translates directly to gain employment. You will receive credit for all qualifying experience, including volunteer experience. If such experience is on a part-time basis, you must provide the average number of hours worked per week as well as the beginning and ending dates of the experience so it can be fully credited. OPM Qualification General Policies Website

Education 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 further information, visit: http://www.ed.gov. Note: Applications can be accepted from students who expect to complete qualifying education within 9 months from the date of application. Education was completed successfully before the applicant can be appointed.

Required documents Submission of a resume alone IS NOT a complete application. You must provide a complete online Application Package which includes: Resume must not exceed two (2) pages and must support responses to the online application. Failure to submit a resume and all required documentation identified in this announcement may result in removal from further consideration. Use of the USAJOBS Resume Builder is encouraged to ensure all required information is included. Resumes must include duties, accomplishments, related skills, and start and end dates (month/day/year) for each position. Full-time employment will be assumed unless otherwise indicated; part-time experience will be prorated. Incomplete information may affect eligibility or rating. A complete online application (https://apply.usastaffing.gov/ViewQuestionnaire/13020243) SF-50 (Notification of Personnel Action) - documentation supporting eligibility. If submitting a copy of your SF-50, or equivalent, submit one that shows the effective date of current position, the full performance level, career or career conditional tenure and status in the competitive service. Other Supporting Documents, as applicable: College transcripts, if qualifying all or in part based on education RPL Documentation: Candidates must submit all documents required to demonstrate that they meet the qualifications of the position If separated due to Reduction in Force (RIF): Most recent SF-50, or equivalent, that shows position occupied; tenure; grade and step; salary; and full performance level SF-50 showing Separation - RIF. If not available, submit official documentation of Reduction in Force (RIF) separation notice or a proposed removal/separation notice Latest performance rating showing rating score If separated due to Compensable Injury: Most recent SF-50, or equivalent, that shows position occupied; tenure; grade and step; salary; and full performance level SF-50, which shows separation, or SF-50 showing acceptance of position at a lower grade or pay level in lieu of separation Notification from the Office of Workers' Compensation Programs, Department of Labor, that injury compensation benefits have ceased or will cease Latest performance rating and rating of record (if separate documents) showing rating score CTAP/ICTAP RIF separation notice, notice of proposed removal for failure to relocate, notice of disability annuity termination, or certification from the National Guard Bureau or Military Department that you are eligible for disability retirement SF-50, showing positions, grade level, and duty location, and/or Agency certification of inability to be placed through RPL, etc Latest performance appraisal including rating Documentation from your agency showing current promotion potential Military Spouse Documentation Overseas Military Spouse: Copy of Military sponsor's PCS orders and a valid marriage certificate or other documentation verifying marriage. If applicable, a copy of most recent SF-50 Certain Military Spouse: For all categories below, a valid marriage certificate or other documentation verifying marriage. Additional supporting documentation requirements differ for each category Spouse of a service member on active duty, you are required to submit a copy of the service member's current orders or a Statement of Service letter. The Statement of Service must be signed by the adjutant, personnel officer, or commander of the service member's unit or higher headquarters, AND the Statement of Service letter must include dates of active-duty service. For current federal employees, submit a copy of the most recent SF-50 Spouse of a service member who incurred a 100% disability because of the service member's active duty service, you are required to submit a copy of your spouse's DD-214 and a copy of documentation from the Department of Veteran's Affairs or the Department of Defense indicating the service member has a disability rating of 100% due to a service connected disability Spouse of a service member who was killed while on active duty, submit a copy of the spouse's DD-1300 documenting the service member was killed while on active duty and a statement certifying that you have not remarried PHS Commissioned Corps Personnel: You must provide a copy of your current personnel orders and/or other supporting documentation to be referred as CC. Veterans Employment Opportunities Act (VEOA) documentation, if applicable. For more information, please go to https://www.usajobs.gov/Help/working-in-government/unique-hiring-paths/veterans/ Documentation supporting eligibility for non-competitive appointment, (severely disabled, eligible veterans, certain military spouses, etc.) Official documents are not required at this time; copies are sufficient; may be requested upon selection.

How to apply To apply for this position, you must complete the occupational questionnaire and submit the documentation specified in the Required Documents section below. Resumes must not exceed two (2) pages in length. Application requirements are clearly stated in this Job Opportunity Announcement. Failure to submit a resume and any other required documentation identified in this announcement will result in removal from further consideration. *To begin, click Apply Online to create a USAJOBS account or log in to your existing account. Follow the prompts to select your USAJOBS resume and/or other supporting documents and complete the occupational questionnaire. *Click the Submit My Answers button to submit your application package. *It is your responsibility to ensure your responses and appropriate documentation is submitted prior to the closing date. USA Hire Reasonable Accommodation (RA) Requests: If you believe you have a disability (i.e., physical or mental), covered by the Rehabilitation Act of 1973 as amended that would interfere with completing the USA Hire Competency Based Assessments, you will be granted the opportunity to request a RA in your online application. Requests for RA for the USA Hire Competency Based Assessments and appropriate supporting documentation for RA must be received prior to starting the USA Hire Competency Based Assessments. Decisions on requests for RA are made on a case-by-case basis. If you meet the minimum qualifications of the position, after notification of the adjudication of your request, you will receive an email invitation to complete the USA Hire Competency Based Assessments, based on your adjudication decision. You must complete all assessments within 48 hours of receiving the URL to access the USA Hire Competency Based Assessments if you received the link after the close of the announcement. To determine if you need a RA, please review the Procedures for Requesting a Reasonable Accommodation for Online Assessments here: https://help.usastaffing.gov/Apply/index.php?title=Reasonable_Accommodations_for_USA_Hire ADDITIONAL USA HIRE INSTRUCTIONS: 1. If you are required to complete any USA Hire Assessments, you will be notified after submitting your application. The notification will be provided in your application submission screen and via email. The notification will include your unique assessment access link to the USA Hire system and the completion deadline. Additionally, in USAJOBS you can click "Track this application" to return to your assessment completion notice. 2. Access USA Hire using your unique assessment link. Access is granted through your USAJOBS login credentials. 3. Review all instructions prior to beginning your assessments. You will have the opportunity to request a testing accommodation before beginning the assessments should you have a disability covered under the Rehabilitation Act of 1973 as amended. 4. Set aside at least 3 hours to take the USA Hire Assessments; however, most applicants complete the assessments in less time. If you need to stop the assessments and continue later, you can re-use your unique assessment link. 5. Your responses to the USA Hire Assessments will be reused for one year (in most cases) from the date you complete an assessment. If future applications you submit require completion of the same assessments, your responses will be automatically reused. For more general information, system requirements, reasonable accommodation information, and to request assistance regarding the USA Hire Assessments, review the following resources: https://help.usastaffing.gov/Apply/index.php?title=USA_Hire_Assessments To verify your application is complete, log into your USAJOBS account at https://my.usajobs.gov/Account/Login, select the Application Status link, and then select the more information link for this position. The Details page will display the status of your application, the documentation received and processed, and any correspondence the agency has sent related to this application. Your uploaded documents may take several hours to clear the virus scan process. To return to an incomplete application, log into your USAJOBS account at https://my.usajobs.gov/Account/Login and click Update Application in the vacancy announcement. You must re-select your resume and/or other documents from your USAJOBS account or your application will be incomplete. The complete Application Package must be submitted by 11:59 PM (EST) on 11/08/2026.

Additional information THINGS YOU NEED TO KNOW Incentives may be authorized; however, this is contingent upon multiple factors, including funds availability. If authorized, certain incentives may require you to sign a service agreement to remain in the Federal government for a period of up to 3 years. Note: This statement does not imply nor guarantee an incentive will be offered and paid. Incentives may include the following: moving expenses, recruitment or relocation incentive; student loan repayment, superior qualifications appointment, creditable service for annual leave for prior non-federal work experience or prior uniformed military service, etc. Bargaining Unit Position: Yes Research position: No Drug Screening Required: No Applicants selected for this position will be subject to reasonable suspicion and post-accident drug testing upon hiring. Special Hiring Authorities for Veterans - https://www.usajobs.gov/Help/working-in-government/unique-hiring-paths/veterans/ Special Hiring Authorities for Military Spouses - https://www.usajobs.gov/Help/working-in-government/unique-hiring-paths/military-spouses/ People With Disabilities (Schedule A) - https://help.usajobs.gov/index.php/Individuals_with_Disabilities Career Transition Assistance Program/Interagency Career Transition Assistance Program (CTAP/ICTAP): For information on how to apply as an CTAP/ICTAP eligible see http://opm.gov/rif/employee_guides/career_transition.asp#ictap. To be well-qualified and exercise selection priority for this vacancy, displaced Federal employees must be rated at 85.0 or above on the rating criteria for this position. Reemployment Priority List (RPL): To receive selection priority for this position, individuals on the RPL must meet the qualification requirements, complete all required assessments and be rated as qualified. RPL candidates are ranked using Category Rating procedures. Beginning January 1, 2010, agencies must seek prior approval from OPM before they can appoint a current or recent political appointee to a competitive or non-political excepted service position at any level under the provisions of title 5, United States Code. If you are currently, or have been within the last 5 years, a political Schedule A, Schedule C, or Non-career SES employee in the executive branch, you MUST disclose that to the Human Resources Office. For Résumé Tips visit: https://www.youtube.com/watch?v=8YX7o1PBoFk For Application Tips visit: https://www.youtube.com/watch?v=bqYkibnuiJU For additional information about USAJOBS visit the Help Center: https://www.usajobs.gov/Help/