# Critical Elements for ***Accountant - 510***

### Preparation of internal and external report/financial statements

-   Reports and financial statements are routinely prepared in
    accordance with the Chief Financial Officers Act and related
    pronouncements, and completed within HHS/Office of the Secretary
    (OS) timeframes.

-   Reports and financial statements reflect the financial condition of
    the fund or funds on which they report.

-   Collaborate with other OFM divisions/branches to ensure accurate,
    complete, and reliable data for financial reporting.

-   Responses to questions from the OMB, Department, ICs, and auditors
    regarding the NIH financial statements, NIH reports, and NIH
    accounting policies and procedures are complete, accurate, and
    timely.

-   Supporting documentation is provided to the Department OIG, GAO,
    OMB, and auditors as needed on a timely basis within HHS/OS
    timeframes.

### Monitoring and evaluation of accuracy and adequacy of accounting system financial data

-   Demonstrate a working knowledge of the General Ledger accounts and
    the flow of data through the NIH accounting system.

-   Routinely makes recommendations to ensure that the system provides
    timely and accurate data for use in preparing financial statements
    and other financial reports.

-   Assigned staff work is completed with minimal supervision and within
    established due dates the majority of the time.

-   Written reports on assigned staff work are consistently complete and
    well written and require minimal revision for form and content.

### Teamwork

-   Works effectively with NIH IC officials and auditors performing
    audits at NIH

-   Provides IC officials with accurate technical assistance as
    appropriate.

-   Recognizes and routinely provides feedback on potential problem
    areas to the supervisor and/or Division Chief.

-   Requests for information and/or explanations of data and procedures
    are provided in a reasonable timeframe and are clear, accurate, and
    reflect sound judgment.

-   Periodic and/or end-of-year calls to clean up accounts are routinely
    completed according to pre-determined quality standards

### Information Technology

-   Routinely makes specific IT written recommendations on, and carries
    out, consistently completes assigned staff work on time.

-   Ensure OFM active participation in functional teams for NIH Business
    System (NBS) tracks 3 and 4 (Acquisition/Supply/Property/Finance) as
    well as making appropriate recommendation and suggestions. Ensure
    responsiveness to NBS project needs.

-   Routinely uses IT tools within the organization, as evidenced by the
    consistent use of the NIH enterprise systems.

-   Demonstrates continued efforts to reduce paperwork and increase
    staff reliance on electronic technology to meet the IC\'s business
    management needs.

### OMB, HHS, NIH policies and procedures review for preparation of financial statements and other financial reports

-   Reviews and provides comments on proposed changes in guidance and
    procedures on a timely basis.

-   Comments are usually well considered and recognize the potential
    impact on OFM and NIH.

-   Routinely recommends appropriate actions and suggests reasonable
    options for consideration by the Division Chief.

-   Work with IC Budget Officer and other staff on submissions that meet
    established deadlines for data calls, or other budget submissions,
    including those for PART or GPRA reporting, if relevant, for current
    and future fiscal years.

-   Prompt and responsive assistance is provided to NIH for periodic and
    end-of-year calls to clean up accounts.

-   Work with IC Budget Officer and other staff to ensure that
    obligations are within established allotments and statutory limits,
    by using quarterly account reconciliations, and in the 4th quarter,
    monthly reconciliations, to successfully track funds and close the
    books by 9/30/06.

-   Routinely recommends and implements budget strategies to assist in
    meeting overall Institute program priorities.

-   Recommendations to streamline and assist the ICs to achieve greater
    administrative efficiencies reflect sound judgment.