GS-0525-08 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 provides accounting support for the most complex
accounts which involve a very large number of organizations and
programs, or which require analyses and accounting determinations
within a complete accounting system.
II. MAJOR DUTIES AND RESPONSIBILITIES
Establishes and maintains control and subsidiary accounts which
involve all types of classes and are inter-related. Analyzes,
classifies, and reconciles unusually difficult accounts requiring
analysis of adjustments and corrective entries to insure proper
documentation in all related accounts. Frequently develops
worksheets to prove the accuracy and completeness of adjusted
entries. Prepares trial balances or schedules reflecting the
status of accounts. May be responsible for final reconciliation
of related accounts. Programs generate a very wide variety of
diverse accounts which each require control accounts, subdivided
accounts, and extensive supporting schedules and analyses.
Prepares statements, reports, schedules, and comparative analyses
for accounts with extensive supporting schedules, subdivisions,
intermediate summaries, and frequent and varied adjustments to
balance and reconcile them. Compiles and verifies data, computes
ratios, or develops other comparative data. Identifies causes of
variances. Prepares reports and schedules for individual
programs in addition to consolidated statements for the activity.
Maintains overall controls for all expenditure accounting.
Determines all transactions are properly processed and that total
activity agrees with pre-determined control totals. Reviews and
analyzes reports/listings, classifies errors, takes corrective
action, and verifies corrected copy. Analyzes and prepares
recurring and special reports on the causes of adjustment
actions, determines the source of processing deficiencies, and
recommends corrective procedures.
Provides technical guidance to lower graded Accounting
Technicians or Clerks in operating procedures, policies and
regulations.
III. FACTOR LEVELS
Factor 1 - Knowledge Required by the Position FL 1-5 750 pts.
Knowledge of accounting techniques and procedures sufficient to
understand account relationships within an extensive account
structure and to process extremely varied transactions occurring
in an accounting system covering operations which involve a very
large number of organizational units and programs which generate
a very wide variety of transactions; require multiple control
accounts within all or almost all of the classes of accounts;
require extensive subdivisions in most account areas; and require
reports and statements reflecting all classes of accounts with
extensive supporting schedules and analyses for most accounts.
Knowledge of accounting techniques and procedures to make
difficult and responsible analyses and accounting determinations
within a complete accounting system or a major segment of an
accounting system. Different programs generate a large variety
of transactions; require use of all or most classes of accounts
which require many control accounts and subdivision in most
accounts. Understanding of the inter-relationship between
appropriations and the various control accounts and subsidiary
accounts maintained.
Knowledge of client organizations' accounting structure and
automated system(s). Knowledge of agency regulations, procedures
and policies.
Knowledge of the automated accounting system(s), the account code
structure(s), and procedures to be able to recommend procedural
changes.
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 4-4 225 pts.
Employee works with an extensive accounting system with a large
number of different programs requiring many control accounts for
different categories of cost, and substantial subdivision of
accounts. The employee provides extensive supporting schedules
and the analyses necessary to reflect adjustments to related
accounts on a variety of interrelated transactions. Technicians
regularly perform accounts examination or analysis and
classification of complex and unusual transactions requiring
substantial research and thorough understanding of a wide variety
of transactions and accounts; determine and prove the accuracy of
adjustment required in clearing accounts and making closing
entries; and prepare extensive and detailed standard schedules or
comparative analyses.
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 = 1760 pts.