GS-0525-07 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 in
Provides accounting support for a variety of the most complex
accounts.
II. MAJOR DUTIES AND RESPONSIBILITIES
Establishes and maintains control and subsidiary accounts for
most or all types of classes which are inter-related, require
extensive supporting schedules and analyses, involve extensive
subdivisions with intermediate summary ledgers, and require
frequent and varied adjustments, balancing and reconciling.
Programs generate a variety of diverse accounts which each
require control accounts and subdivided accounts.
Reviews, analyzes, classifies, and reconciles transactions, and
commitment and obligation documents. Traces and resolves
discrepancies. Reconciles accounts and prepares trial balances
or schedules. May be responsible for final reconciliation of
related accounts.
Regularly reconciles accounts and adjusts them to reflect
outstanding balances. Maintains unliquidated obligation and
back-up files. Liquidates obligations when notified of receipt
of goods/services.
Reviews and analyzes reports/listings, classifies errors, takes
corrective action to balance reports/listings, and verifies
corrected copy. Determines all transactions are properly
processed and that total activity agrees with pre-determined
control totals. Analyzes and prepares recurring and special
reports on the causes of adjustment actions, determines the
source of processing deficiencies, and recommends corrective
procedures. Reports and schedules are prepared for individual
programs in addition to consolidated statements for the activity.
May provide technical guidance to lower graded Accounting
Technicians or train Accounting Clerks and Technicians in
operating procedures, policies and regulations.
III. FACTOR LEVELS
Factor 1 - Knowledge Required by the Position FL 1-4, 550 pts
Knowledge of an extensive body of accounting procedures and
techniques to understand and work with a total accounting system
which involves different programs which generate a large variety
of transactions.
Knowledge of most accounting classifications and subdivisions to
make classification determinations and process transactions.
Knowledge of accounting procedures to review, clarify and code
appropriation funding, allotments, obligations and disbursements.
Knowledge of and ability to analyze the interrelationship of
accounts that are affected by varied transactions to monitor
accounts.
Knowledge of procedures used to enter, modify, retrieve, and
delete accounting data/information in an automated system.
Knowledge of client organizations' accounting structure and
automated system(s). Knowledge of agency regulations, procedures
and policies.
Factor 2 - Supervisory Controls FL 2-3, 275 pts
The supervisor provides general guidance and suggestions on how
to handle unusual transactions. Performs daily work
independently, resolving problems and deviations. Responsible
for accuracy and validity of data and the correct balancing and
reconciliation of accounts. Work may be spot-checked or results
may be reviewed as reflected in account balances and allotment
records.
Factor 3 - Guidelines FL 3-3, 275 pts
Employee uses accounting manuals, agency regulations, and
directives which do not cover all situations, and instructions
for computer terminal operation. Employee must apply a good
understanding of accounting procedures and techniques to
interpret and apply appropriate guidelines to situations not
specifically covered, and adapt or deviate from procedural
instructions as necessary and appropriate. This may require
developing approaches and detailed work methods to complete the
assignment.
Factor 4 - Complexity FL 4-3, 150 pts
The employee determines the accounts affected by transactions,
reconciles records, prepares required documentation and reports,
and performs other duties related to account maintenance. Many
of the accounting transactions and data are varied and involve
varying types of advanced or deferred payments, numerous
modifications, or multiple funds. There are many possible
sources of error; preparing statements and reports may require
extensive searching to identify, select and convert data which
are not always comparable.
Factor 5 - Scope and Effect FL 5-3, 150 pts
The work ensures the integrity of the overall general ledger
controls and the accuracy of balances and associated reports.
The work results in the elimination of duplication of effort,
better adherence to financial recording and reporting
requirements, and the provision of accurate information to the
operating units.
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 7-2, 50 pts
The contacts are to exchange or clarify data and information,
resolve differences of data or operating procedures, recommend
solutions to operating problems, and coordinate work between
units.
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
The work is performed in an office setting.
TOTAL = 1485 pts