| GS-0510-14 | February 8, 1994 |
The 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
Provides expert advice in specialized area of accounting, developing policies and financial
management program goals. Carries out program to determine accounting system adequacy,
to identify accounting and budgetary problems, and to develop and maintain progressive
fiscal management techniques and practices. Reviews legislation and regulations. Develops
regulations and guidelines for program users. Develops and monitors accounting internal
control program(s): identifies problem areas, develops solutions to improve operating
program effectiveness. Provides advice to financial and program managers and other
accountants on unusual and difficult accounting systems and/or operations problems.
Conducts and coordinates long range and comprehensive systems studies for the design,
modification, and implementation of automated accounting systems. Determines accounting
data requirements. 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 and coordinates surveys and systems for gathering, analyzing, and validating 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/or 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 2-5 650 points |
The supervisor provides administrative direction in terms of broadly defined missions or
functions of the organization. The incumbent independently plans, develops, and carries out
complex projects and studies to meet office and organizational goals. The incumbent's
technical expertise is rarely questioned, and review of work in progress more often consists
of assessment of broad impact on major program objectives, soundness of judgment, and
results achieved.
| Factor 3 - Guidelines | FL 3-5 650 points |
Guidelines consist of broad organization policy statements and basic legislation. The
incumbent uses judgment and ingenuity in interpreting the intent of legislation and broad
program objectives to develop financial management policy. The incumbent formulates
specific additional system and/or program policies and requirements.
| 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 or program, 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 |
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 normally performed in an office setting.
| TOTAL POINTS - 3690 |