JFS for Administrative and Professional Work in the ...

1 Professional and Administrative work in the accounting and Budget Group, GS-0500 December 2000 Job Family Position Classification Standard for Professional and Administrative work in the accounting and Budget Group, GS-0500 Series Covered by This Standard: Financial Administration & Program GS-0501 accounting GS-0510 Auditing GS-0511 Internal Revenue Agent GS-0512 Tax Specialist GS-0526 Budget Analysis GS-0560 Table of Contents 2 2 MODIFICATIONS TO AND CANCELLATIONS OF OTHER EXISTING OCCUPATIONAL SERIES AND 2 GENERAL SERIES, TITLING, AND OCCUPATIONAL GUIDANCE .. 3 IMPACT OF AUTOMATION .. 23 CROSSWALK TO THE STANDARD OCCUPATIONAL CLASSIFICATION .. 24 CROSSWALK TO THE STANDARD OCCUPATIONAL CLASSIFICATION .. 25 EXCLUSIONS .. 25 HOW TO USE THIS 28 POSITION EVALUATION SUMMARY.

2 29 FACTOR LEVEL 30 FACTOR 1 - KNOWLEDGE REQUIRED BY THE 30 FACTOR 2 - SUPERVISORY CONTROLS .. 39 FACTOR 3 - GUIDELINES .. 44 FACTOR 4 - COMPLEXITY .. 49 FACTOR 5 - SCOPE AND EFFECT .. 60 FACTOR 6 - PERSONAL CONTACTS AND FACTOR 7 - PURPOSE OF CONTACTS .. 68 FACTOR 8 - PHYSICAL DEMANDS .. 72 FACTOR 9 - work ENVIRONMENT .. 72 GRADE CONVERSION TABLE .. 73 APPENDICES .. 74 APPENDIX F1 - FACTOR 1 ILLUSTRATIONS .. 74 APPENDIX F4 - FACTOR 4 ILLUSTRATIONS .. 85 APPENDIX F5 - FACTOR 5 ILLUSTRATIONS .. 94 APPENDIX H - HISTORICAL RECORD AND EXPLANATORY 102 U. S. Office of Personnel Management 1 Professional and Administrative work in the accounting and Budget Group, GS-0500 December 2000 INTRODUCTION This job family standard provides series definitions, titling instructions, and grading criteria for nonsupervisory two-grade interval Professional and Administrative positions in the accounting and Budget Group, GS-0500.

3 COVERAGE This job family standard covers the following occupational series: Series Series Financial Administration and Program GS-0501 Internal Revenue Agent GS-0512 accounting GS-0510 Tax Specialist GS-0526 Auditing GS-0511 Budget Analysis GS-0560 MODIFICATIONS TO AND CANCELLATIONS OF OTHER EXISTING OCCUPATIONAL SERIES AND STANDARDS Issuance of this job family standard renames or cancels occupational series and classification standards as described in the following table. The table also indicates how to classify work previously covered by classification standards affected by this issuance. Series Action Taken / How to Classify work Previously Covered Financial Administration and Program GS-0501 Cancels this classification standard, last revised in April 1982. accounting GS-0510 Cancels this classification standard, last revised in December 1989.

4 Auditing GS-0511 Cancels this classification standard, last revised in May 1982. Internal Revenue Agent GS-0512 Cancels this classification standard, last revised in October 1983. Tax Technician GS-0526 Cancels this classification standard, last revised in April 1962. Renames this series. Classify work previously covered by this series to the Tax Specialist Series, GS-0526. Budget Analysis GS-0560 Cancels this classification standard, last revised in July 1981. U. S. Office of Personnel Management 2 Professional and Administrative work in the accounting and Budget Group, GS-0500 December 2000 GENERAL SERIES, TITLING, AND OCCUPATIONAL GUIDANCE This section provides information on series definitions, titling instructions, and occupational guidance for nonsupervisory Professional and Administrative positions in the accounting and Budget Group, GS-0500.

5 It also provides information on titling instructions for supervisors and team leaders in this job family. GENERAL TITLING PROVISIONS Supervisors and Team Leaders. Add the prefix "Supervisory" to the title of positions classified using the General Schedule Supervisory Guide. Add the prefix "Lead" to the title of positions classified using the General Schedule Leader Grade Evaluation Guide. Parenthetical Titles. None prescribed. Agencies may supplement the basic titles authorized in this standard with parenthetical titles if necessary for recruitment or other human resources needs. U. S. Office of Personnel Management 3 Professional and Administrative work in the accounting and Budget Group, GS-0500 December 2000 INFORMATION BY SERIES Financial Administration and Program, GS-0501 Series Definition Titling accounting , GS-0510 Series Definition Titling Occupational Information Auditing, GS-0511 Series Definition Titling Occupational Information Internal Revenue Agent, GS-0512 Series Definition Titling Occupational Information Tax Specialist, GS-0526 Series Definition Titling Occupational Information Budget Analysis, GS-0560 Series Definition Titling Occupational Information U.

6 S. Office of Personnel Management 4 Professional and Administrative work in the accounting and Budget Group, GS-0500 December 2000 FINANCIAL ADMINISTRATION & PROGRAM, GS-0501 Qualification StandardsDefinition This series covers positions that perform, supervise, or manage Administrative work of a fiscal, financial management, accounting or budgetary nature that is not classifiable to another more specific Professional or Administrative series in the accounting and Budget Group, GS-0500. BACK Titling There are no titles specified for this occupation. Agencies may construct titles that appropriately describe the work . Use the title, Financial Manager, only for positions classified to the Financial Management Series, GS-0505. (See Exclusions) BACK U. S. Office of Personnel Management 5 Professional and Administrative work in the accounting and Budget Group, GS-0500 December 2000 accounting , GS-0510 Qualification StandardsDefinition This series covers positions that advise on or administer, supervise, or perform Professional accounting work that requires application of accounting theories, concepts, principles, and standards to the financial activities of governmental, quasi-governmental, or private sector organizations.

7 The work includes: designing, developing, operating, or inspecting accounting systems; prescribing accounting standards, policies, and requirements; examining, analyzing, and interpreting accounting data, records, and reports; or advising or assisting management on accounting and financial management matters. accounting theories, concepts, principles and standards address these types of duties: determining the boundaries of an accounting entity; recognizing and measuring revenues; matching revenues and expenses by applying methodologies such as accrual accounting and depreciation; defining and measuring costs by applying methodologies such as standard, process, job-order, and activity-based costing; and, full disclosure on financial statements. BACK The basic titles for positions in this occupation are: Accountant - For positions that include any combination of these activities; or for combinations of different accounting work when none is paramount: preparing, analyzing, interpreting and presenting accounting data; operating, maintaining, and modifying accounting systems; using accounting information to recommend solutions to management problems and structuring of organization programs; managing, operating, and analyzing cost accounting systems in connection with manufacturing or other business activities; designing, implementing, and assessing internal control processes and systems.

8 accounting Officer - For supervisory and nonsupervisory positions that include managing the total internal accounting function for an agency, bureau, service, installation, or other organization. There can be only one accounting officer for the organizational component and level served. Do not use the prefix, "Supervisory" in conjunction with this title, although the position may satisfy the definition of "supervisor" in the General Schedule Supervisory Guide. Cost Accountant -- For positions that include designing cost accounting systems, and using appropriate costing methodologies to recognize, determine, accumulate, and report costs of activities on a regular basis for management information purposes. Staff Accountant -- For a variety of positions that include studying and advising on accounting and financial management matters.

9 Titling System Accountant - BACK For positions that include designing, adapting, or installing financial accounting and related systems (continued) U. S. Office of Personnel Management 6 Professional and Administrative work in the accounting and Budget Group, GS-0500 December 2000 accounting , GS-0510 (continued) Occupational Information Accountants design and develop financial information systems. They also operate, maintain, improve, and evaluate established systems for determining the cost of an entity's activities, for financial reporting, and for cash management and internal control purposes. The accountant engaged in accounting system operation and maintenance may address the adequacy of system design, the adequacy of current data in providing financial information, or ways to use the system to satisfy new information requirements.

10 The accountant engaged in cash management or internal control operations may address the efficiency and economy with which funds are obligated, transferred, controlled, and reported. Major accounting Functions Three major accounting functions are financial reporting, cash management and internal controls, and cost accounting . These functions are described below. Financial Reporting is the process of recording, reporting, and interpreting, in terms of money, an entity's financial transactions and events with economic consequences for the entity. The Federal Government's financial reports provide information for formulating policy, planning actions, and evaluating performance. The reports help the Government manage programs economically, efficiently, and effectively, and to be publicly accountable.