Handbook of Occupational Groups and Families		Classification Programs Division
Release Date:  August 2001		Section Nine of Sixty-six

    GS-0500 - ACCOUNTING AND BUDGET GROUP   

This group includes all classes of positions the duties of which are to advise on, administer, supervise, or perform professional, technical, or related clerical work of an accounting, budget administration, related financial management, or similar nature.

Throughout the following information, an asterisk (*) stands for series with a published standard and a double asterisk (**) stands for series with a published flysheet.

Series in this group are:

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.

GS-0510 - Accounting Series*

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.

GS-0511 - Auditing Series*

This series covers positions that apply professional accounting and auditing knowledge, standards, and principles when performing these duties:

• advising on, supervising, or performing work consisting of a systematic examination and appraisal of financial records, financial and management reports, management controls, policies and practices affecting or reflecting the financial condition and operating results of an activity;
• analyzing work related to developing and executing audit policies and programs;
• conducting performance audits; or
• conducting activities related to the detection of fraud, waste and abuse.

GS-0512 - Internal Revenue Agent Series*

This series covers positions that determine or advise on liability for Federal taxes when such work requires a professional knowledge of accounting theories, concepts, principles and standards and, in addition, a knowledge of pertinent tax laws, regulations and related matters. This series is unique to the Internal Revenue Service (IRS), U.S. Department of the Treasury.

GS-0525 - Accounting Technician Series*

This series includes account maintenance clerical and accounting technician support positions requiring a basic understanding of accounting systems, policies, and procedures in performing or supervising the examination, verification, and maintenance of accounts and accounting data. Also included are positions that perform technical audit functions, develop or install revised accounting procedures, or perform similar quasi-professional accounting work. Positions in this series require a knowledge of existing accounting systems, standard accounting codes, classifications, and terminology; an understanding of agency accounting policies, procedures, and requirements; and the ability to apply various accounting methods, forms and techniques, but less than the broad understanding and theoretical knowledge of accounting acquired through professional education and training.

GS-0526 - Tax Specialist Series*

This series covers positions that determine, supervise, educate, advise, and perform work related to Federal tax liability and, as required, duties and tariffs when such work involves contact with taxpayers, manufacturers, producers, importers, third-party organizations and/or their representatives. Work involves these types of duties:

• analyzing programs that provide tax, duty and tariff, and revenue-related accounting advisory and consultation services; and/or
• examining and/or reviewing financial documents or practices affecting the financial condition of an activity.

Work requires knowledge of financial accounting principles, practices, and methods as well as knowledge of pertinent laws, regulations, and rulings pertaining to taxes, and/or, as required, duties and tariffs.

GS-0530 - Cash Processing Series*

This series includes positions that involve clerical work in the receipt, disbursement, examination, deposit, custody, or other clerical processing of cash items, when this includes: (1) direct handling of the cash items; and (2) use of cash accountability control methods. The work requires application of a knowledge of: (1) the negotiability, validity, and genuineness of cash items; (2) the acceptability requirements of supporting documents; and (3) cash processing procedures of Federal agencies and commercial institutions.

GS-0540 - Voucher Examining Series*

This series includes all classes of positions the duties of which are to administer, supervise, or perform work consisting of the examination for accuracy, legality, compliance with regulations, and justification of vouchers, invoices, claims, and other requests for payment for: (1) goods and services provided to or by the Government; (2) satisfaction of breach of contract or default in fulfilling contractual obligations; (3) reimbursement of expenditures made by beneficiaries for such purposes as medical and domiciliary care and treatment, burial expenses, and education and training; (4) reimbursement of expenditures for travel and transportation; or (5) other transactions when such examination of the request for payment is not classifiable in another series.

GS-0544 - Civilian Pay Series*

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-0545 - Military Pay Series*

This series includes positions the primary duties of which are to supervise, lead, or perform work to establish, maintain, correct, and close pay accounts for active, reserve, or retired armed forces personnel and their annuitants. Work in this series requires a knowledge of military pay entitlement laws, regulations, and procedures.

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.

GS-0592 - Tax Examining Series*

This series includes all positions the paramount duties of which are to perform or supervise work in the Internal Revenue Service involving the processing of original tax returns, establishing tax account records or changing such records based on later information affecting taxes and refunds; collecting some taxes and/or obtaining tax returns; computing or verifying tax, penalty and interest; and determining proper tax liability. This work requires knowledge of standardized processing and collection procedures to record tax information and knowledge of applicable portions of tax laws and tax rulings to accept, request proof of or reject a variety of taxpayer claims, credits and deductions.

GS-0593 - Insurance Accounts Series*

This series includes all classes of positions the duties of which are to administer, supervise, or perform work involved in the processing and adjusting of individual insurance accounts. Included in this series is such work as: examining account records to determine that all previous actions have been made according to laws, regulations, and procedures; effecting non-standard adjustments that cannot be automatically processed by the equipment; and preparing and processing a variety of documents necessary for the maintenance of individual accounts, including the preparation of input documents for maintenance of the accounts by an automatic data processing system. Work characteristic of this series requires a thorough understanding of Federal life insurance laws, rules, and regulations, as well as established precedents.

GS-0599 - Financial Management Student Trainee Series

See the series definition for the General Student Trainee Series, GS-0099.