| GS-510-12 | February 8, 1994 |
This position is located in
The incumbent of this position performs a variety of complex accounting duties, utilizing a
professional knowledge of accounting principles and procedures in carrying out assignments.
II. MAJOR DUTIES AND RESPONSIBILITIES
Duties typically performed include the following: formulating a variety of financial reports;
serving as a member of a management team for organizations serviced and recommending
the establishment of policies and procedures affecting the accounting system; assisting
management in applying financial data and recommending alternatives to resolve difficult
problems; reconciling cash, accounts receivable, accounts payable, and other general ledger
accounts; correcting all differences between the subsidiary ledger balances and the control
account balances in the general ledger; providing accounting information and guidance to
program officials; developing a segment of an automated accounting system; preparing
procedural instructions for the development or implementation of automated accounting
systems; conducting financial analyses, audits, and/or investigations of major foreign and/or
domestic businesses; reviewing, analyzing, and validating industry financial data; developing
segments of surveys and systems for gathering and analyzing data; resolving accounting
discrepancies in reported data.
III. FACTOR LEVELS
| Factor 1 - Knowledge Required by the Position | FL 1-7 1250 points |
Knowledge of Federal accounting regulations, procedures, policies, and precedents to carry out complex accounting functions.
Knowledge of automated system design procedures to describe system specifications and requirements.
Knowledge of organizational or program practices, policies, functions, and programs to advise managers on changing program operations.
Skill in analyzing accounting systems in order to modify and adapt accounting practices to solve a variety of accounting problems.
Knowledge of generally accepted accounting principles of the United States and/or foreign
countries to analyze financial data.
| Factor 2 - Supervisory Controls | FL 2-4 450 points |
The supervisor makes assignments by outlining the overall objectives and the available
resources. The accountant and supervisor discuss time frames, scope of the assignment, and
possible approaches. The accountant plans and carries out the assignment, resolving most
conflicts that arise. Completed work is reviewed for soundness of overall approach, and
effectiveness in meeting requirements or expected results.
| Factor 3 - Guidelines | FL 3-4 450 points |
Guidelines consist of Departmental regulations, administrative manuals, OMB Circulars and
bulletins, Treasury regulations, and GAO principles and standards. These guidelines provide
parameters within which to operate, however, detailed instructions are unavailable or of
limited use. The incumbent must be able to exercise judgment and ingenuity in adapting these
guidelines to specific situations or in developing and implementing new methods and
procedures.
| Factor 4 - Complexity | FL 4-4 225 points |
Assignments at this level are of more than average difficulty and require the application of a
variety of principles and guidelines to specific case problems or individual situations.
Decisions regarding what needs to be done require an assessment of a variety of conditions
inherent in the design and operation of accounting systems. The accountant must often
determine the nature and extent of problem areas and develop recommendations to solve
specific problems and present alternative solutions to management.
| Factor 5 - Scope and Effect | FL 5-4 225 points |
The purpose of the work is to plan and make modifications to accounting systems and/or
accounting program operations, or to investigate and analyze financial data reported by
business firms. Work products affect a wide range of financial management services
including the structure of accounting systems and operations and the efficient use of funds, or
the development and direction of policies and programs.
| Factor 6 - Personal Contacts | FL 3c 180 points |
Factor 7 - Purpose of Contacts
Contacts are with officials within and outside the immediate office, representatives of other
Federal agencies, and outside organizations such as contractors, financial officers, or
accountants of business firms. Contacts are made to influence others to the accountant's
point of view regarding technical methods, concepts, or procedures or to secure cooperation
when others hold strongly opposed points of view.
| Factor 8 - Physical Demands | FL 8-1 5 points |
The work is primarily sedentary.
| Factor 9 - Work Environment | FL 9-1 5 points |
The work is usually performed in an office setting.
| TOTAL POINTS - 2790 |