Appendix_2_Final.docx

APPENDIX 2 - LABOR CATEGORIES, DESCRIPTIONS, AND RESPONSIBILITIES

Labor Category

Education

Certification

Experience

Training

Clearance

Other Desired Experience

· Technical expertise to provide authoritative advice on strategic auditing practices and standards

· Performed financial statement audits in DoD, federal agencies, and/or commercial Fortune 400 organization

/18 SAS 70 audit experience Led large, complex engagements Led large, complex teams Developed Audit Readiness Guidance Performed FIAR reviews of assertion packages in accordance with (IAW) FIAR Guidance DoD legacy financial management systems and processes Generally Accepted Accounting Principles (GAAP), Government Auditing Standards (GAGAS), and internal control over financial reporting (ICOFR) experience OMB Circulars A-123, A-127, A-134, A-136 and other OMB policies and federal financial management system requirements Federal Accounting Standards Advisor Board (FASAB), Statements of Federal Financial Accounting Concepts (SSAC), and Statements of Federal Accounting Standards (SFFAS) experience DoD and Foreign Military Sales (FMS) financial management policies and procedures CIA, CISA, CDFM, or CGFM

Which seven years shall consist of experience performing financial statement audits, readiness, and remediation services within the DoD (required)

engagements Led large, complex teams Audit readiness preparation IAW FIAR Guidance GAAP / GAGAS / ICOFR experience OMB Circulars A-123, A-127, A-134, A-136 and other OMB policies and federal financial management system requirements FISCAM experience FASAB, SSAC, and SFFAS experience Oracle Federal Financials functionality DOD legacy financial management systems and processes DoD policies, systems and procedures for personnel, acquisition, inventory, property and material management DoD and FMS financial management policies and procedures Current trends in information technology Familiarity with Job Order Cost Accounting System (JOCAS) and Foreign Military Sales (FMS) Familiarity with the Operational DSCA Financial Data Structure and Operational CIA, CISA, CDFM, or CGFM

CIA, CISA, CDFM, Six Sigma Green/Black Belt or CGFM

Audit readiness preparation for an SBR or PP&E audit IAW FIAR Guidance Preparations and/or reviews of SBR or E&C assessable unit assertion packages IAW FIAR Guidance GAAP / GAGAS / ICOFR experience FASAB, SSAC, and SFFAS experience OMB Circulars A-123, A-127, A-134, A-136 and other OMB policies DoD, financial management policies and procedures, systems and procedures for personnel, acquisition, inventory, property and material management Familiarity with FMS CDFM or CGFM

(4) or more years in related field One year of experience acting in a managerial capacity.

Oracle Federal Financials functionality Current trends in information technology DoD policies, systems and procedures for personnel, acquisition, inventory, property and material management Familiarity with the Operational DSCA Financial Data Structure CPA, CIA, CISA, CDFM, or CGFM

(3) or more years in related field.

Additional relevant industry credential preferred (e.g., CISA, CDFM, CGFM, CFE, etc.)

Practical application and use of FASAB standards (SFFAS) and concepts (SFFAC) Practical application and use of OMB guidance to include OMB Circular A-123, A-136, etc.

15 years or more of experience with conducting tests of design effectiveness Practical application and use of DoD and/or Federal financial management policies and procedures 15 or more years of experience with conducting walkthroughs to assess design effectiveness and the ability to rapidly identify compensating or secondary mitigating controls 15 years or more of experience with internal controls and substantive testing over budgetary accounting processes, PP&E, acquisitions, inventory, material management and personnel Proven ability to interact and communicate effectively with auditors, specifically the IG Community and/or the GAO

(8) or more years in a related field.

OMB Circulars A-123, A-127, A-134, A-136 and other OMB policies FASAB, SSAC, and SFFAS experience DoD financial management policies and procedures DSCA policies, systems and procedures for personnel, acquisition, inventory, property and material management Familiarity with JOCAS and FMS CPA, CIA, CISA, CDFM, or CGFM

Familiarity with DoD financial management policies and procedures

Experience in formal lead instruction (e.g. classroom, virtual classroom).

Led large, complex teams Audit readiness preparation IAW FIAR Guidance GAAP / GAGAS / ICOFR experience OMB Circulars A-123, A-127, A-134, A-136 and other OMB policies and federal financial management system requirements FISCAM experience FASAB, SSAC, and SFFAS experience Oracle Federal Financials functionality OSD legacy financial management systems and processes OSD policies, systems and procedures for personnel, acquisition, inventory, property and material management DoD financial management policies and procedures Current trends in information technology Familiarity with Job Order Cost Accounting System (JOCAS) and Foreign Military Sales (FMS) Familiarity with the Operational Financial Data Structure and Operational data Dictionary CIA, CISA, CDFM, or CGFM