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ACCOUNTANT, GS-510


Essential Competencies

ENTRY LEVEL

Description: These competencies identify the Knowledge, Skills, and Abilities required to perform as a trainee in accounting work. Work is performed as a trainee with assignments designed for development. Work is performed with direct supervision.

I. Accounting

A. Limited scope and complexity in accounting activities
II. Analysis
A. Evaluates accounting coding
B. Financial reviews and summaries

III. Advisory Services

A. None at this level

Knowledge, Skills and Abilities

Professional knowledge of basic principles, concepts, and methodology of accounting

Knowledge of common accounting systems and related regulations and fiscal practices to ensure accuracy of work and adherence to accepted principles

DEVELOPMENTAL LEVEL

Description: These competencies identify the Knowledge, Skills, and Abilities required to perform as a professional accountant for a work unit which actually requires professional accounting support. Work is given limited review.

I. Accounting

A. Accountability of funds
B. Monitor/review expenditures
C. Certifying vouchers for payment
D. Examination of accounting records
E. Coordination of accounting system

II. Analysis

A. Analysis of existing accounting systems/adaptation of money handling procedures
B. Internal accounting controls

III. Advisory services

A. Ascertains needs for accounting data
B. Review of permits/permit amendment drafts

Knowledge, Skills, and Abilities

Professional knowledge of accounting principles, concepts, and methodologies to independently accomplish a variety of work

Comprehensive knowledge of accepted accounting principles, policies, procedures and a general knowledge of the overall accounting structure and systems

Knowledge of laws, regulations, and various directives pertaining to appropriations, fund usage, and overall program planning and development

Knowledge of regulations, procedures, reporting requirements, and principles of evidence sufficient to adjudicate and process claims against the work unit

FULL PERFORMANCE LEVEL

Description: These competencies identify the Knowledge, Skills, and Abilities required to perform as a professional Accountant at a higher organizational level.

I. Accounting

A. Coordination of the prescribed accounting system to provide comparison of planned costs and targets to the incurred costs
B. Preparation of subsidiary accounting, financial, and revenue statements and upward report requirements

II. Analysis

A. Effectiveness and efficiency of accounting systems
B. Monitoring quality of accounting/financial control work performed
C. Establishing working schedules to meet external/internal requirements for processing fiscal and accounting data

III. Advisory Services

A. Interpretation/advisement on existing procedural instructions
B.Analysis/interpretation of the scope, applicability, authorizations, decisions, opinions, and policies

Knowledge, Skills, and Abilities

Ability to establish controls, analyze financial data, provide advice, and enhance the work unit's internal and external financial management activities

In-depth knowledge of the accounting systems and related subsystems such as program planning, budget execution, and attainment reporting in order to coordinate accounting decisions with other units

National Park Service
Training and Development Division
Essential Competencies
account.htm

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