GS-525-03 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
Provides basic clerical support for accounting functions. Works
with more experienced staff providing all or some of the
following recurring duties.
II. MAJOR DUTIES AND RESPONSIBILITIES
Establishes and maintains accounting records. Reviews accounting
documents for completeness, accuracy, funding, and authorization.
Corrects clerical errors. Determines accounts affected and
required debit/credit entries, and/or classifies accounting
transactions. Files documents.
Reviews documents to verify data, enters data into
manual/automated systems and account records, and maintains
accounts. Assists in making trial balances.
Reconciles accounts; reviews records and source documents to
identify causes of discrepancies; and determines entries required
to balance accounts. Assists in summarizing transactions.
Receives formal and/or on-the-job training in the functions and
operations of the organization, agency policies, regulations, and
the specialty of the unit.
III. FACTOR LEVELS
Factor 1 - Knowledge Required by the Position FL 1-2 200 pts.
Knowledge of accounting transaction documents, codes, and
procedures to review documents, correct errors and process
actions; and office procedures for same.
Skill in basic arithmetic functions to verify computations.
Ability to understand relationships between numbers, accounts and
organizations.
Factor 2 - Supervisory Controls FL 2-2 125 pts.
The supervisor provides instructions for new procedures, policies
or regulations, and unusual assignments. Employee performs
recurring work independently. Work is spot checked for accuracy
and compliance with guidelines. Technical guidance may also be
provided by more experienced office staff.
Factor 3 - Guidelines FL 3-1 25 pts.
Guidelines consist of regulations, agency accounting manuals,
local procedures and directives, and instructions for computer
terminal operation. Standard and detailed procedures and
instructions cover assignments. Specific instructions are
provided for new assignments. Any situation not covered by
guidance or that may require deviation from procedures is
referred to the supervisor.
Factor 4 - Complexity FL 4-2 75 pts.
Tasks are usually standardized although transactions, documents,
records and accounts vary. There are few problems identifying
discrepancies or necessary adjustments. Choices are from easily
recognizable situations.
Factor 5 - Scope and Effect FL 5-1 25 pts.
The purpose of the work is to provide basic clerical support for
accounting functions. Completed documents and data compiled
facilitate the work of other unit staff members.
Factor 6 - Personal Contacts FL 6-2 25 pts.
Contacts are with accounting and operating personnel of the
client offices, other federal agencies, and vendors.
Factor 7 - Purpose of Contacts FL 7-1 20 pts.
The contacts are to exchange or clarify information, and to
ensure prompt processing of documents.
Factor 8 - Physical Demands FL 8-1 5 pts.
Work is primarily sedentary. May be required to lift and move
files/printouts.
Factor 9 - Work Environment FL 9-1 5 pts.
Work is performed in an office setting.
TOTAL = 505 pts.