Accountant (OE)

Description

• The United States Government represented by the U.S. Agency for International Development (USAID) in Mozambique is seeking applications from qualified persons to provide personal services under contract as described in this solicitation
• Offers must be in accordance with Attachment 1, Sections I through V of this solicitation. Incomplete offers will not be considered. Offerors should retain copies of all application materials for their records
• This solicitation in no way obligates USAID to award a PSC contract, nor does it commit USAID to pay any cost incurred in the preparation and submission of the offers
• Solicitation No. 72065620R10001 opened to all interested candidates who meet the stated qualifications
• Market Value: USD 34,457 – USD 48,240 per annum, equivalent to FSN-9 (Step1-12)
• In accordance with AIDAR Appendix J and the Local Compensation Plan of USAID/Mozambique). Final compensation will be negotiated within the market value
• Period of Performance: One year. The contract will be renewed as long as there is a need for this position; funds are available, and subject to satisfactory performance
• Security Level Required: Employment Certification (RSO Certification)
• List of Required Forms for PSC Hires:
• Once the Contracting Officer (CO) informs the successful Offeror about being selected for a contract award, the CO will provide the successful Offeror instructions about how to complete and submit the required forms
• This is a local position and compensation will be in accordance with the Local Compensation Plan
• USAID Regulations, Policies and Contract Clauses pertaining to PSCs
• USAID regulations and policies governing CCN/TCN PSC awards are available at these sources
• USAID Acquisition Regulation (AIDAR), Appendix J, “Direct USAID Contracts With a Cooperating Country National and with a Third Country National for Personal Services Abroad,” including contract clause “General Provisions,” available at https://www.usaid.gov/sites/default/files/documents/1868/aidar_0.pdf
• Contract Cover Page form AID 309-1 available at https://www.usaid.gov/forms
• Acquisition & Assistance Policy Directives/Contract Information Bulletins (AAPDs/CIBs) for Personal Services Contracts with Individuals available at http://www.usaid.gov/work-usaid/aapds-cibs
• Ethical Conduct. By the acceptance of a USAID personal services contract as an individual, the contractor will be acknowledging receipt of the “Standards of Ethical Conduct for Employees of the Executive Branch,” available from the U.S. Office of Government Ethics, in accordance with General Provision 2 and 5 CFR 2635. See https://www.oge.gov/web/oge.nsf/OGE%20Regulations

Duties

• The Accountant (OE) manages, directs and maintains Operating Expenses (OE) budgeting and accounting systems for USAID/Mozambique’s Office of Financial Management (OFM) in support to overall Mission programs with an operational yearly budget of approximately 289 million dollars. The Accountant (OE) formulates, executes and tracks Mission Operating Expenses (OE) annual budget of over 9 million dollars
• S/he also reviews, analyzes, reconciles, balances and generates reports of OE funded accounting records and systems for USAID/Mozambique Mission. Additionally, the Accountant (OE) initiates modifications and introduces new methodology necessary for the effective and efficient use of the accounting systems by OFM. Various accounting systems are critically necessary to enable consistent, structured and accurate preparation of Mission and Agency regular, periodic and special reports
• S/he also accounts for all USAID/Mozambique receivables, from issuance of bills of collection to the actual collection and accounting in Phoenix (USAID’s financial system) for all receivables related to VAT refunds, recovery of overdue advances and cellphone usage activities. The Accountant (OE) must also be readily available to respond to questions and issues raised by OFM clients and to provide guidance and advice on OE funded expenditures. The Accountant (OE) is under the direct supervision of the Chief Accountant, but, ultimately, he/she reports directly on status of all OE funded activities to the Controller or Financial Management Officer (FMO) and USAID/Mozambique’s Senior Management Team

Ensuring accuracy and completeness of OE budgeting, accounting and data capturing for assigned portfolio in accordance with USAID directives, regulations and established procedures, the incumbent is responsible for: (50%)

• Formulating, developing, administering and tracking of Fiscal Year (FY) Operating Expenses (OE) Budget and requesting budget funds allocation and allotment from USAID/Washington
• Continuously reviewing monitors and performs analysis of the annual budget, maintains related documentations, including obligating documentation in order to establish appropriate audit trail for each transaction and corresponding costs related to services and procurements Performing thorough analysis and establishing the basis of estimating costs of administrative activities including travel, personnel items, purchase orders and contracting-related items
• Developing expenditure projections and performing cost analysis to effectively and efficiently manage funds, recommend potential savings through cost reduction and cash flow management under the Mission’s operating expenses
• Revising and updating estimates of cost factors as appropriate and preparing periodic comparative reports relating to obligations and expenditures
• Reviewing commitment and obligation documents for completeness of data and accuracy of monetary data
• Determining and validating proper accounting classification for each obligation
• Establishing and maintaining controls to ensure funded documents do not exceed funds availability
• Recording all commitments, obligations, sub-commitments and sub-obligations, including recurring expenditures, timely and accurately in Phoenix-USAID Financial System
• Recording all financial and accounting transactions from a wide variety of documents, such as technical Agreements, Grants, Contracts, purchase orders, vouchers, journal vouchers, appropriation transfers, travel authorizations, etc.
• Maintaining working files for assigned portfolio maintaining complete familiarity with OE documentation and related financial requirements of assigned portfolio
• Ensuring all transactions is entered following USAID's complex and strict accounting procedures
• Developing detailed justification to support request for funds allowed by USAID/Washington
• Ensuring budget data is properly submitted to Washington
• Monitoring portfolio budget to ensure spending patterns are consistent with allocations and recommends adjustments as necessary
• Reviewing past documents to identify and analyze recurring costs, analyzing staffing patterns to anticipate employee costs, reviewing materials that are indicators of economic conditions having an effect on budget(s) and budget planning
• Recommending areas of emphasis for improvement, in consultation with the Financial Analyst and/or Project Accountant and taking into consideration existing problems, constraints and potentially relevant developments
• Actively participating in the development and monitoring of budget information for program funded operations, including capturing budgetary information that is necessary for implementation of the annual program support cost budget (workforce allocation, special requirements)

Validating the integrity of assigned accounts and records and ensuring timely and accurate adjustment of entries, computations and balances, including responsibility for: (20%)

• Reviewing the status and validity of obligated funds
• Verifying incoming reports against fiscal records
• Verifying the accuracy of financial and accounting data and appropriateness of documentation to support accounting entries and to support fulfillment of conditions precedent to disbursement
• Researching solutions for discrepancies and variances
• Resolving errors and discrepancies with obligating documents source
• Adjusting accounts and records in Phoenix, as appropriate, by preparing journal vouchers for funding adjustments
• Processing and maintaining OE budget from the appropriation level and down to the activity level, and processing trust fund transactions, including all acquisition transactions comprising commitments and obligations down to the object/sub-object class level. Incumbent provides guidance and interpretation on the appropriate funding source for administrative expenses
• Monitoring obligations and expenditures to assure compliance with legal and regulatory provisions and limitations and preparing periodic reports for review by Mission Management. Incumbent also maintains and periodically reviews, reconciles and balances Phoenix records for USAID/Mozambique
• Reviewing and posting OE transactions from a wide variety of documents: Mission’s reports of collections and disbursements, purchase orders, medical services, leases, allowances, training authorizations, travel authorizations, contracts, ICASS charges, IPAC charges us with reverse accommodation when needed, SF 1221 reports issued by disbursing offices, Embassy cashier transactions for client Missions, and other documents
• Maintaining the Finance Office system for the pre-validation of OE obligations to assure compliance with the Anti-Deficiency legislation and providing funds availability clearances for OE obligation requests as appropriate
• Recording obligations and expenditures charged from other parties into Phoenix records and preparing periodic reports to Mission management on obligations and expenditures of OE funds
• Following-up on outstanding advances, and taking necessary actions to ensure liquidation
• Analyzing obligations, expenditures and alerting management with regards to problems or trends resulting in significant deviations from the projected budget
• Reconciling Phoenix records with various U.S. Disbursing Offices. Following-up and taking actions on outstanding reconciling items until cleared. Posting Advice of Charges (AOC), Intergovernmental Payments and Charges (IPAC) and payroll expenses for his/her portfolio

Strengthening Internal Controls by performing regular reconciliations of accounts, records and source documents, including responsibility for: (20%)

• Compiling expenditures charged to allotments or sub-allotments
• Regularly reviewing un-liquidated obligations to determine if they are still valid in accordance with established criteria and OE documentation
• Assuring funds status being reported reflects only valid obligations
• Performing monthly cash reconciliation with the USDO, including the reconciliation of amounts posted and reported by appropriation, fund and obligation, the identification of non-posted amounts and verification of appropriation charged, and the initiation of steps to correct appropriation errors and ensure correct entries are posted in Phoenix
• Preparing adjustment/correction documents (SF 1081’s, Journal Vouchers and SF 1098)
• Assisting in the preparation of treasury cash reconciliation to reflect all disbursement transactions processed by the Mission for that particular month
• Clearing outstanding prior period reconciling items
• Supporting Accountants and/or Financial Analysts in engaging with Technical Offices and EXO regarding the interpretation of activity pipeline information on a quarterly basis in order to help teams better manage obligated funds and avoid violations of forward funding principles and in being cognizant of activities where implementation problems might be occurring
• Developing expenditure burn rates for the upcoming six-month period, and discussing corrective action with Accountants leading to more timely expenditure of program funds Issuing Notice of Payments Due (NPD) and Bills of Collection (BFC) and performing actual collection and accounting in Phoenix of all receivables related to VAT refunds, recovery of overdue advances and cellphone usage, reporting on the status of outstanding bills and follow up on overdue bills for collection
• Serving as Mission’s Declining Balance Card (DBC) Coordinator with the responsibilities of loading travel advance amounts into cards, timely resetting balances and PINs, record keeping and updating through the DBC Trip Tracking Sheet, following up on delinquent travel vouchers with overdue travel advances for billing purposes, periodically reviewing of DBC statements for fraud detection purposes, reporting and disputing fraud charges and training travelers on DBC usage and fraud awareness
• Preparing the consolidation of US Government wide Program/Assistance pertaining to budget liquidation (Annex Z) as well as their respective VAT reimbursement requests and submission to the Government of Mozambique on a quarterly basis
• Conducting quarterly 1311 reviews for OE funds and de-obligating funds which are no longer needed
• Preparing official monthly, quarterly and annual reports on accounting records data for assigned OE funds
• Preparing accruals, documenting problems, trends, and preparing evidence needed to de-obligate excess funds for all OE funded obligations
• Preparing fiscal year end obligations and forward funding plan for any remaining OE allowance

Partnering with the EXO in the closing of financial accounts and the compilation of required summaries, statements and reports for closeouts, including responsibility for: 10%)

• Reviewing un-liquidated obligations to determine whether they are still needed for additional expenditures
• Reconciling commitments, obligations, and expenditures to ensure close-out is completed in full
• Preparing close-out documentation in coordination with the Accounts Payable group for review and sign-off by the accountant(s) and controller
• Travel: The job holder may be expected to perform occasional work-related travel
• Supervisory Relationship: The Chief Accountant is the first line supervisor of the Accountant (OE) position and provides on the job training, provide specific coaching and other advice and assistance as required. Completed work is reviewed for timeliness, technical adequacy, compliance with instructions, conformance with good accounting practices, and general quality levels. However, the incumbent is expected to perform in a professional manner with considerable independence and responsibility within his/her portfolio(s) of assignment
• Area of Consideration: To meet basic eligibility requirements, the applicant must be a cooperating country citizen or a non-cooperating country citizen lawfully admitted for permanent residence in the cooperating country. Applicants must submit a complete application as outlined in Section IV. This position is open to all interested candidates who meet the stated qualifications

Requisites

• A Bachelor degree in Finance, Accounting, Economics, Commerce, or Business Management Administration
• A minimum of five (5) years of progressively responsible experience in professional Accounting, Financial Management or Auditing
• Level IV English and Portuguese, fluency in speaking and writing, is required. (Language proficiency will be tested)
• A thorough knowledge and understanding of professional accounting and budgeting principles, theories, practices and terminology are required. Must have a fully comprehensive knowledge of laws, regulations and procedures relating to contracting procedures, regulations and requirements, budgeting, accounting policies and financial operations requirements and conventions applied by donor international organizations. An excellent knowledge and understanding of principles and accepted procedures of host government and business accounting, budgeting and reporting is also required
• The incumbent must have: the potential to acquire a thorough knowledge of US federal laws, regulations, and procedures associated with USAID financial management; an understanding of the federal budget process; to acquire knowledge of USAID systems, business practices, reporting, and analysis; to understand US Government procurement regulations; and should have the ability to prepare both automated and manual financial reports and statements in accordance with applicable U.S. accounting standards
• Excellent analytical skills and sound judgment are required. The incumbent must be able to compile and present detailed financial information in a concise and professional manner. S/He must have the ability to analyze and develop procedures and internal controls to ensure the integrity of USAID financial data. S/He must be able to understand and implement financial management operations required by law or regulation
• The incumbent must possess excellent communication skills to establish and maintain effective working relationships with American, third-country, and locally employed personnel in USAID, other USG Agencies, USG implementing partners and other stakeholders. S/He must have strong word processing and spreadsheet skills and be proficient in the use of office software, including Microsoft Word, Excel, PowerPoint, and Access

Evaluation and Selection Factors

• Education - 20 points
• Prior Work Experience - 20 points
• Job Knowledge - 25 points
• Language Proficiency - 10 points
• Skills and Abilities - 25 points
• Maximum Points: 100 points

Notes

• Only applicants who meet the minimum qualification requirements for the position will be considered
• Candidates will be evaluated based on relevant education, prior work experience, knowledge, language proficiency, skills and abilities demonstrated in their application packages. Only the shortlisted candidates will be invited for a language test. Candidates successfully passing the language exam will be invited for an oral interview
• Final selection will be based on the application package, language abilities, and oral interview. This is a local position and compensation will be in accordance with the Local Compensation Plan A cover letter in English with CV/Applicant Resume in English Only candidates selected for interviews will be informed in writing of the Selection Committee’s final decision
• Any application received in Portuguese will not be considered. Only English applications will be received and considered
• Names, contact numbers, and e-mail addresses of three professional references from individuals who are not family members or relatives. Reference checks will be conducted for the final selected candidate for the Contracting Officer to make a responsibility determination
• Any questions must be directed in writing to the Point of Contact specified in the attached information
• Please note that USAID and the U.S. Government NEVER require payment of any money in connection with a job application
• Physical Demands: The work requested does not involve undue physical demands
• Point of Contact: Mission-Maputo-HR@usaid.gov