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Wage and Hour Division
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Wage and Hour Division (WHD)

Service Contract Act Directory of Occupations


Maintains journals or subsidiary ledgers of an accounting system and balances and reconciles accounts. Typical duties include one or both of the following: Reviews invoices and statements (verifying information, ensuring sufficient funds have been obligated, and if questionable, resolving with the submitting unit, determining accounts involved, coding transactions, and processing material through data processing for application in the accounting system); and/or analyzes and reconciles computer printouts with operating unit reports (contacting units and researching causes of discrepancies, and taking action to ensure that accounts balance). Employee resolves problems in recurring assignments in accordance with previous training and experience. Supervisor provides suggestions for handling unusual or nonrecurring transactions. Conformance with requirements and technical soundness of completed work are reviewed by the supervisor or are controlled by mechanisms built into the accounting system.

Excluded from Level IV are positions responsible for maintaining either a general ledger or a general ledger in combination with subsidiary accounts.