GS-0500 - ACCOUNTING AND BUDGET GROUP
GS-0501 - Financial Administration and Program Series
The 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.
GS-0503 - Financial Clerical and Technician Series
This series includes positions the duties of which are to perform or supervise clerical or technician work in support of accounting, auditing, budgeting, or financial management functions when no other established series in the Accounting and Budget Group, GS-0500, is appropriate. The work requires a knowledge of the procedures and techniques involved in carrying out the work of an organization and involves application of procedures and practices within the framework of established guidelines.
GS-0505 - Financial Management Series
This series includes all classes of positions the duties of which are to manage or direct a program for the management of the financial resources of an organizational segment, field establishment, bureau, department, independent agency, or other organizational entity of the Federal Government when the duties and responsibilities include: (1) developing, coordinating, and maintaining an integrated system of financial staff services including at least accounting, budgeting, and management-financial reporting, and sometimes also one or more of such related staff services as auditing, credit analysis, management analysis, etc.; (2) exercising effective control over the financial resources of the organization; (3) coordinating and synthesizing financial and management data so as to interpret the composite financial results of operations to all levels of the organization's management; (4) advising on, developing, coordinating, and carrying out financial policies, procedures, and plans; (5) reviewing, analyzing, evaluating, and reporting upon program accomplishments in financial terms; and (6) advising and assisting the management officials of the organization served by supplying financial management advice required to make management decisions, establish organizational goals and objectives, and in all respects to manage the organization.
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. The work includes:
- designing, developing, operating, or inspecting accounting systems;
- prescribing accounting standards, policies, and requirements;
- examining, analyzing, and interpreting accounting data, records, and report; 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 application of methodologies such as standard, process, job-order, and activity-based costing; and
- full disclosure on financial statements.
This series includes positions concerned with the determination of pay, the maintenance of payroll records, and the compilation of related reports pertaining to civilian employees of the Federal Government, and/or with the establishment, maintenance, review, and disposition of time and leave records for civilian employees of the Federal Government. Positions in the Civilian Pay Series require: (1) substantial knowledge of civilian pay and/or leave rules, regulations, procedures, programs, and systems requirements; and (2) usually, a knowledge of those civilian personnel rules and regulations that affect pay.
GS-0560 - Budget Analysis Series
This series covers positions that perform, advise on, or supervise work in any of the phases of budget administration when such work requires knowledge and skill in applying budget-related laws, regulations, policies, precedents, methods, and techniques.
GS-0561 - Budget Clerical and Assistance Series
This series includes all positions the principal duties of which are to perform clerical and technical work in support of budget analysis and administration when such work requires primarily knowledge of the procedures that facilitate budgeting as conducted in the Federal service. Work in this series requires practical understanding and skill in the application of administrative rules, regulations, and procedures associated with recording, reporting, processing, and keeping track of budgetary transactions; e.g., the credit, receipt, transfer, allotment, withdrawal, obligation or outlay of funds.
