ENTRY LEVEL

Description: These competencies identify the Knowledge, Skills, and Abilities required to provide assistance in budget formulation, maintenance of accounts for a unit under close supervision.

I. Budget Formulation/Account Maintenance

Knowledge, Skills, and Abilities

Knowledge of basic budgetary procedures and regulations to process requests for obligations, expenditures, and allotments of funds, and to process transfers and reimbursement of funds

Knowledge of budgetary documents, reports, and records to recognize and process monthly reconciliations to provide status of park/area financial situation

Knowledge of basic accounting system to reconcile accounts by appropriation, functions, or project and to trace discrepancies through the accounting process

Knowledge of basic accounting policies, procedures, and regulations

Knowledge of the format, content, and use of various accounting documents such as obligations, invoices, and disbursements

Knowledge of various transaction codes used in vouchers and the ability to detect and correct coding errors

DEVELOPMENTAL LEVEL

Description: These competencies identify the Knowledge, Skills, and Abilities required to provide technical budget and accounting assistance. Work is performed with general review.

I. Budget formulation/account maintenance/accounting assistance

Knowledge, Skills, and Abilities

Knowledge of procedures and processes for budget formulation to compile budget estimates

Skill in the analysis and comparison of various budget line items to determine if funds are being utilized in accordance with annual plans

Knowledge of accepted accounting principles

Knowledge of concepts relating to appropriations, coding, and automated accounting to complete schedules, reports, and full cycle of work in accounts receivable and payable, travel regulations, and payroll

Knowledge of disbursements and of fund accounting methods, procedures, and techniques used in maintaining, balancing, and closing accounts in an accounting system with extensive subdivisions of accounts

Basic knowledge of laws, rules, and regulations controlling expenditure and collection of Government funds to ensure fiscal compliance

Knowledge of technical procedures to process, review, and make adjustments to a wide variety of financial documents

Knowledge of automated financial system to enable analysis and evaluation of output data

FULL PERFORMANCE LEVEL

Description: These competencies identify the Knowledge, Skills, and Abilities required to serve as a principal assistant providing technical budget and accounting assistance. Work is performed independently with little or no direct supervision.

I.Budget formulation/account maintenance/accounting assistance

Knowledge, Skills, and Abilities

Knowledge of Government appropriations and codes to ensure correct documentation on all transactions

Knowledge of NPS accountability codes to ensure proper documentation and maintain fiscal integrity

Knowledge of budget procedures, forms, documents, reports, and related requirements to compile and organize annual budget request

Knowledge of automated system to spot and correct error and to ensure correct application of transactions

Knowledge of techniques used in maintaining, balancing, and classing accounts in an accounting system to assist in year-end close-out

Knowledge of Government regulations pertaining to transfers of station and travel to correctly prepare and process vouchers

Knowledge of Treasury Department Manual and associated imprest fund directives to ensure adherence by imprest fund cashiers