GS-0525-07 February 10, 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
The incumbent performs and leads employees in providing technical
support to multiple organizations and/or handling a large variety
of payments and accounts involving a number of different programs
and variety of transactions.
II. MAJOR DUTIES AND RESPONSIBILITIES
Maintains general ledger or subsidiary accounts. Classifies all
types of normal transactions and recurring adjustments. Receives,
reviews, analyzes, classifies, and reconciles transactions, and
commitment and obligation documents. Codes and processes
documents. Traces and resolves discrepancies. Uses all or most
classes of accounts which require moderate subdivision of most
accounts or extensive subdivision of a few classes of accounts.
Maintains unliquidated obligation and back-up files. Regularly
reconciles accounts and adjusts them to reflect outstanding
balances. Liquidates obligation when notified of receipt of
goods/services.
Prepares reports and statements that reflect account relationships.
Some accounts require extensive supporting schedules and analyses
to explain changes from previous reporting periods.
Prepares invoices and other fiscal items for payment. Verifies
amounts with original obligation document. Notes, clarifies, and
corrects discrepancies.
In addition to performing the above specified duties, the employee
is responsible for leading the work of three or more GS-0525-06
positions. Leader duties include distributing and balancing the
workloads; keeping in touch with the status and progress of the
work; estimating and reporting on expected time of completion of
the work; providing instructions to other employees; providing on-
the-job training to new employees; reviewing work.
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 3-2, 125 pts
Guidelines consist of regulations, agency accounting manuals, local
procedures and directives, and instructions for computer terminal
operation. Judgment is required to recognize differences among
similar situations, and to locate, identify, select and apply
appropriate guidance. The guides can be applied to virtually all
given assignments.
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 5-2, 75 pts
The purpose of the work is to provide technical support for
accounts which generate a variety of transactions. The work
affects the timeliness of payments on accounts, and the accuracy of
the financial records of client offices.
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
The work is performed in an office setting.
TOTAL = 1230 pts
Since this is a lead position, the grade level is one above the
highest level led.
FINAL GRADE = GS-0525-07 (Lead)