Detailed Job Descriptions

Florida Agency for Health Care Administration

I review cost reports submitted by nursing homes who participate in the Florida Medicaid program for acceptability for use in rate setting, as well as to identify possible issues for further review and audit.  I am assigned to review the audit workpapers of CPA firms who contract with the Agency to audit selected nursing homes, to ensure compliance with the nursing home audit program, as well as compliance with the Medicaid state plan, Medicare principles of reimbursement, and Generally Accepted Accounting Principles. I am also assigned to resolve unresolved audit issues at cost report settlement, which may include testifying at hearings on behalf of the agency.

Centers for Disease Control and Prevention

I performed the following tasks for my assigned appropriations: I monitored the trial balance and other accounting reports for accuracy and reasonableness of transactions and balances; and compliance with U.S. Standard General Ledger requirements. I prepared and recorded budgetary and proprietary accounting entries in the financial accounting system to record: (a) the receipt of the Treasury warrant, which is our authority to spend money on CDC programs; (b) OMB apportionment of our appropriation (authority to use the resources of our appropriation); and (c) CDC's allotment of apportioned funds to the operating units (down to the level where it will be obligated and spent)

I also prepared the quarterly SF 133 Reports on Budget Execution and Budgetary Resources for my assigned appropriations, and transmitted them to the Treasury Department through FACTS II, as required under OMB Circular A-11. This involved analyzing the general ledger trial balance information and preparing any adjustments necessary to comply with the reporting requirements of the Chief Financial Officer=s Act of 1990, the U.S. Standard General Ledger, and OMB Circular A-11. 

I was assigned various roles, including Subject Matter Expert for training,  during the implementation of the new department-wide Unified Financial Management System (UFMS) at CDC, which is based on Oracle federal financials. 

Environmental Protection Agency

I was primary certifying officer over all grant payments made by the Dallas region.  I was  responsible for reviewing all grant payments to ensure that the payments were proper, funds were  available to process the payment, and signatures were authorized.  I reviewed and processed obligation documents in EPA=s Integrated Financial Management System (IFMS), ensuring that documents were in compliance with federal appropriations law, and that they were complete, funded, and correctly classified.  I served as the regional resource person for designing specialized reports from the Management and Accounting Reporting System, which is a report-writing tool for obtaining specialized reports from IFMS.  I provided training to regional office staff on how to design their own reports and helped staff troubleshoot problems they encountered with their reports.  I conducted one major formal review each year, in preparation for EPA=s year-end financial statements -- a review of unliquidated obligations, to identify obligations that needed follow-up with vendors and those that could be deobligated.  My other smaller annual reviews included: security update of persons with access to the Management and Accounting Reporting System; review of obligations subject to cancellation at the end of the fiscal year; and update of persons with authority to certify the availability of funds.

My miscellaneous duties included: I served as regional point of contact on GPRA (Government Performance and Results Act of 1993).  I developed the methodologies we used for the quarterly allocation of grants payments to the appropriate program results codes, in order to properly report expenditures to Congress under the GPRA requirements.  I represented the regional office, with the team leader, on national grant payment initiatives, such as the Treasury Automated Standard Application for Payment (ASAP) system.  I also served as the alternate regional agency administrator for the Treasury Intergovernmental Payment and Collection (IPAC) system.

I worked extensively with word processing (Word and WordPerfect) and electronic mail (Lotus Notes) daily; and electronic spreadsheets (Excel and Lotus 123) regularly.  Although I my position did not involve web editing (FrontPage 2000) or database design (Microsoft Access), I continued to use these software applications, along with Adobe Acrobat, in my outside activities.  

Payment and Recovery Specialist (Medicare).  In June 1998 I transferred to the Medicare division and through October 2000 was responsible for identifying and collecting overpayments made to Medicare Part A providers.  I specialized in the area of providers who had filed for bankruptcy under chapter 7, chapter 11, and sometimes chapter 13 of the United States Bankruptcy Code.  This position required a good working knowledge of Medicare reimbursement principles, as well as a knowledge of bankruptcy law (11 USC) and court procedures, in order to evaluate the unique issues involved with recovering overpayments from providers in bankruptcy.

My duties included filing proofs of claim with the bankruptcy court; tracking cases through the courts to determine if or when they were dismissed, converted, or discharged; and working closely with the Office of General Counsel (OGC) in preparing motions and other pleadings, and in preparing them for court in adversarial proceedings.  I also worked closely with the Medicare fiscal intermediaries to obtain the financial information necessary to prepare proofs of claim and information that our OGC attorneys needed to prepare for court; and provided special instructions on a case-by-case basis for overpayment cases where the provider was in bankruptcy. (The goal was to maximize collections of amounts due the Medicare Hospital Insurance Trust Fund and to minimize additional overpayments to these providers once they become insolvent.) I also reviewed financial information of chapter 11 providers in order to evaluate proposed repayment schedules.

Accountant (Medicaid).  Previously I spent 9 years in the Medicaid division as an accountant.   I was responsible for overseeing, evaluating, and monitoring the Medicaid State agency institutional payment policies and procedures and rate setting methodologies that the states in our region use to reimburse hospitals and nursing homes for inpatient services provided to Medicaid patients.    I served as a resource person for state Medicaid agencies, regional office grants and program staff, and central office institutional payment policy staff.  My job involved three general areas: (1) reviewing state plan changes to established reimbursement methodologies for compliance with laws, regulations, and policies; (2) providing guidance, technical assistance, and policy interpretation regarding institutional reimbursement policies and procedures; and (3) performing on‑site reviews of states' implementation of their approved methodologies.

This position required a comprehensive knowledge of Medicaid institutional reimbursement and provider cost payment principles, as well as knowledge of the unique characteristics of each of the five states in the region.  It also required a full operating knowledge of Medicare reimbursement principles since most state Medicaid institutional reimbursement policies are based, at least in part, on Medicare principles.  I handled of all the issues involving inpatient hospital and nursing home services.  For three years, I supervised an associate's work on the nursing home issues.

I worked extensively with word processing (Word and WordPerfect) and electronic mail daily; and web editing (Front Page 98) and electronic spreadsheets (Excel, Lotus) regularly. I also designed databases in Microsoft Access and am familiar with Lotus Approach.  

Federal Savings and Loan Insurance Corporation

Our office was opened in early 1989 to administer the financial assistance agreements commonly known as the "Southwest Plan," in which quite a number of failing savings and loans were "bailed out" and sold to new investors shortly before the close of 1988.  Under these 10-year assistance agreements, the new owners received various financial guarantees and tax incentives.

I was assigned financial responsibility for eight institutions.  I reviewed their quarterly financial reports for compliance with the terms of their assistance agreements, determined the proper amount of payment due the institutions, and sent my recommendations to headquarters for payment.  I was required to understand and interpret legal provisions of long, complex assistance agreements; use independent, professional judgment in decision making; consult with partners of CPA firms, attorneys, and banking executives to resolve complex issues; and implement policy for consistency of processing claims under the Southwest Region assistance agreements.  I used word processing and electronic mail in performing my duties.  

U.S. Department of Labor, Office of Inspector General

I was auditor-in-charge (AIC) of two complex, limited scope, financial-related grant audits of a block grants awarded to two medium sized cities under the Job Training Partnership Act.  I was responsible for evaluating the costs claimed under these grants by the cities and their subcontractors for allowability and allocability, as well as determining whether the cities complied with the laws and regulations affecting grant financial reporting.  I was required to meet the governmental auditing standards established by the Comptroller General of the United States, as well as the auditing standards recognized by the accounting profession.

I performed initial audit research and planning, conducted entrance and exit conferences with state and local officials, supervised audit staff, reviewed audit working papers, interpreted Federal laws and regulations, presented audit findings to state and local officials, resolved audit issues, and kept the assistant regional inspector general (ARIG) informed on the status of the audit.  I also developed several complex audit issues, which represented over 90 percent of the monetary findings in the final audit report, and prepared the draft and final audit reports, tasks which had historically been done by the ARIGs.  I used word processing and electronic spreadsheet computer applications extensively in preparing the audit reports.

I supervised nine auditors assigned to the audit.  I assigned audit areas to the staff, discussed audit approaches, conducted audit team meetings, resolved problems the auditors encountered, identified audit criteria, determined the significance of audit findings, evaluated the relevancy and persuasiveness of audit evidence, prepared specific assignment performance appraisals, approved leave requests, and reviewed travel vouchers for completeness and compliance. 

U.S. Department of Defense, Defense Contract Audit Agency

I was responsible for planning, performing, and reporting on a variety of contract audit assignments in connection with the procurement and contracting activity between the Air Force and General Dynamics' Fort Worth Division.  I was assigned to a team that reviewed the contractor's proposals for overhead rates and factors.  I generally worked on my own, on smaller audits of specific factors.  I was also a team member on a large audit of overhead rates for a future 5-year period.

I reviewed the contractor's proposals, its accounting and control systems, historical (incurred costs) data supporting the proposal, and future cost projections.  I was required to develop and modify audit and techniques; determine whether costs were appropriately allocated under the government contract and in compliance with the Federal cost accounting standards and government contracting regulations; analyze the adequacy of accounting and costing information; interpret findings; and develop recommendations which were supportable.