Voucher Examiner

Introduction

This position performs voucher examiner duties in the processing of casual hire, EERA and contract payments.

Duties

• Examines Vouchers for Payment.
  • Examines a wide variety of vouchers with complicating conditions, such as vouchers with unique supplemental documentation or different processing requirements.
  • Uses established techniques to analyze vouchers and invoices, and to determine the propriety of paying them.
  • Checks for certification by authorized officials and compliance with contract provisions, price agreements, or other directive material.
  • Investigates discrepancies. Initiates suspension letters and secures necessary documentation for transmitting doubtful claims or reclaims to higher-grade incumbents for solution.
  • Identifies a course of action for effecting recovery.
  • Recommends termination of collection action when collection efforts have failed.
• Data Collection and Tracking Support.
  • Uses software applications to draw information in order to prepare/assist in preparation of reports.
  • Performs database file searches. Receives and processes documents and reports in accordance with established procedures.
  • Reviews documents and reports for completeness and enters pertinent information into an automated tracking system.
  • Updates data in one or more databases. Organizes data, checks it against what is already in the databases, and verifies data when necessary.
• Providing Accounting Related Customer Service.
  • Provides customer service to vendors, resource advisor, financial analyst, and other external and internal customers.
  • Checks records/files in automated accounting systems on status of payments and payment dates, and follows up with operating location as necessary.
  • Responds to a variety of complex customer inquiries, either orally or in writing.
  • Provides information on accounting transactions as well as explanations on all accounting procedures.
  • Assists lower-grade technicians in solving problems and trains incumbents on new information and updates.

Position Knowledge and/or Requirements

• Knowledge of an extensive body of regulations, rules, procedures, and practices sufficient to complete voucher examining assignments having a wide variety of complicating conditions. Such knowledge is required to examine very complicated vouchers for payment for purchases under long range, formal, nonstandard, written contracts when complicating factors include progress payments, reservations of funds, distribution of the expenditure over a number of appropriations, numerous change orders to the contracts, maintenance of very complex records concerning the transaction, recurring requirement for reconstruction of most transactions that have occurred since the affected contract and control sheets were established, and performing contract closeout study and computations for final payment figures.
• Knowledge to process payments based primarily on statutes or basic law which require consideration of a combination of a number of factors and development of information from sources not normally available to voucher examiners when:
  • the factors and the combination of factors to be considered vary from one transaction to another; and
  • the regulatory requirements have a host of clauses, exceptions, and other criteria that are not otherwise codified or summarized and the voucher examiner must independently apply them.

Supervisory Controls

The supervisor or other designated incumbent provides general standing instructions on recurring assignments by indicating what is to be done, applicable policies, procedures, and methods to follow, data and information required, quality and quantity of work expected, priority of assignments and deadlines. They provide additional specific instructions for new, difficult, or special assignments including suggested procedures, and sources of information including the location and type of written material that may be used as an aid in completing the assignment. The supervisor provides additional, specific guidance and reference sources on new or difficult assignments.

The incumbent uses initiative to perform recurring assignments. The incumbent also resolves recurring clerical or technical tasks without specific instructions. The incumbent refers situations not covered by instructions or precedents to the supervisor for decision or help.

The supervisor or other designated incumbent assures that finished work and methods used are technically accurate and in compliance with established instructions, methods, procedures, and deadlines. Recurring assignments are reviewed through quality control procedures, and selected work products may be spot checked. New, difficult, or unusual assignments are usually checked in more detail to determine that instructions were carried out correctly.

Guidelines

Because of the complicating nature of the work, guidelines lack specificity, frequently change, or are not completely applicable to the work requirements, circumstances, or problems.

The incumbent must rely on experienced judgment, rather than the guides, in completing the work. The incumbent uses judgment to interpret guidelines, adapt procedures, decide approaches, and resolve specific problems. The incumbent analyzes the results of applying guidelines and recommended changes. These changes may include suggesting specific changes to the guidelines themselves, the development of control mechanisms, additional training for incumbents, or specific guidance related to the procedural handling of documents and information in determining appropriate actions to take by interpreting and adapting existing guidelines (e.g., agency policies, regulations, precedents, and work directions).

Complexity

The work includes various duties involving different and unrelated processes and methods such as may occur when the incumbent completes regularly and with reasonable frequency a variety of distinctly different types of vouchers.

Decisions as to what needs to be done depend on a wide variety of issues, and the incumbent decides what needs to be done by identifying the nature of the problem, question or issue, and determines the need for and obtaining additional information through oral or written contracts or by reviewing regulations and manuals. The voucher examiner identifies the significant characteristics and differences of each assignment in order to identify and resolve differing, complicating situations arising in the many problems encountered.

Scope and Effect

The work involves executing rules, regulations, and procedures to perform a full range of voucher examining duties and assignments that are covered by well-defined and precise program procedures and regulations.

The work product affects the timeliness, accuracy, and acceptability of the payment service, accounting function, or other comparable process or service. The work comprises one part of the payment process and ensures the proper payment is made for products produced or services rendered. The work consists of securing interpretations of regulations and guidelines from GAO, contract specialists, or others in order to determine the allow-ability of vouchers with circumstances not covered by available guidelines. The interpretations add to the body of guides used by the incumbent.

Personal Contacts

Contacts are primarily with incumbents in the same agency, outside the immediate organization, engaged in a variety of different functions, missions, or kinds of work; or, the contacts are with accounting, budget, or operating personnel of other agencies, or with members of the general public; e.g., supply, accounting, or financial personnel of vendors, contractors or manufacturers.

Purpose of Contacts

The purpose of contacts is to obtain, clarify, and give facts or information related to the work.

Physical Demands

The work is primarily sedentary with some carrying of computer reports, boxes, and ledgers.

Work Environment

The work is performed in an office setting.