| GS-510-13 | February 8, 1994 |
NOTE: THE SENTENCE IN PART I DESCRIBING THE PURPOSE OF THE POSITION
AND PARTS II AND III IN THEIR ENTIRETY ARE PERMANENT PARTS OF THE
LIBRARY AND MAY NOT BE CHANGED OR EDITED IN ANY WAY.
I. INTRODUCTION
This position is located in
The incumbent of this position serves as a senior accountant, utilizing a professional
knowledge of accounting principles and procedures in carrying out complex assignments.
II. MAJOR DUTIES AND RESPONSIBILITIES
Duties typically performed include the following: designing, implementing, and developing
automated accounting systems; providing expert advice in specialized areas of accounting,
resolving problems, and developing policies; determining accounting system adequacy;
reviewing legislation and regulations; developing regulations and guidelines for program
users. Develops and monitors accounting internal control program(s): identifying problem
areas, and developing solutions to improve operating program effectiveness. Maintains
complex operating accounting systems, which includes developing systems improvements,
providing solutions to program management problems. Provides advice to financial and
program managers and other accountants on unusual and difficult accounting systems and/or
operations problems. Develops procedural manuals, methods, and directives. Conducts
studies for special projects. Conducts financial analyses, audits, and/or investigations of
major foreign and/or domestic businesses; reviews, analyzes, and validates industry financial
data; develops segments of surveys and systems for gathering and analyzing data; resolves
accounting discrepancies in reported data.
III. FACTOR LEVELS
| Factor 1 - Knowledge Required by the Position | FL 1-8 1550 points |
Expert knowledge of financial management, fiscal, and accounting theories, concepts, principles, and procedures, and generally accepted accounting principles and standards in the United States and foreign countries.
Ability to review, analyze, and evaluate automated and/or manual accounting and financial management systems.
Ability to interpret complex financial and accounting data and provide appropriate analysis for management's use in decision making.
Extensive knowledge of state-of-the-art automated accounting and financial management systems.
Ability to develop guidance, memoranda, procedures, and instructions which cover the full
spectrum of accounting and financial management issues.
| 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 4-5 325 points |
Assignments at this level are varied and complex and require expert analysis to determine the
means of resolution and the application of a variety of non-related principles and guidelines
to a broad range of problems or accounting operations. The work is complicated by the
diversity of systems, the need to interpret policies for sensitive programs, and the number
and variability of programs served by the accounting system.
| Factor 5 - Scope and Effect | FL 5-5 325 points |
The purpose of the work is to solve significant problems in the development of accounting
systems or in the financial management of organization programs. At this level, the
accountant recommends the establishment of policies and procedures affecting the accounting
system, points out unfavorable trends, and explains the meaning of data contained in reports.
The incumbent assists management in applying data and recommends alternatives to resolve
difficult problems. The work affects the efficiency and effectiveness of Departmental
financial reporting, the fiscal management of program operations, and the economic policies
and programs of the organization.
| Factor 6 - Personal Contacts | FL 3c 180 points |
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 |
Work is performed in an office setting.
| TOTAL POINTS - 3290 |