.. I? U.S. Government Chief Financial Officem The Joint Financial Management lmprovenient Council Program The members of the U.S. Government Chief The JFMIP is ajoint and cooperative undertaking of the Financial Officers (CFO) Council-the CFOs and U.S. Department of the Treasury, the General Accounting Deputy CFOs of all the 24 largest Federal agenciesand Ofice, the Oflice of Management and Budget, and the Office senior officials of the Office of Management and Budget of Personnel Management working in cooperation with each and the Department of the Treasury-work other and other agenciesto improve financial management collaboratively to improve financial management in the practicesin government. The Program was given statutory U.S. Government. The CFO Council has become a authorization in the Budget and Accounting Procedures Act strong force for active cooperation among agencies of 1950 (31 USC 65). Leadership and program guidance are dealing with common problems. Its composition of both provided by the four Principals of the JFMIP-Comptroller political appointees and’ senior career civil servants General of the United States,Secretary of the Treasury, and ensurescollaboration and continuity of effort. the Directors of the Office of Management and Budget, and Under the Chief Financial Officers Act of 1990, the the Office of Personnel Management. Each Principal CFO Council was establishedto advise and coordinate designatesa representative to serve on the JFMIP Steering the activities of the agenciesof its members on such Committee, which is responsible for the general direction of matters as consolidation and modernization of financial the Program. The JFMIP Executive Director, and a program systems,improved quality of financial information, agency representative (who servesfor 2 years.)are also on the financial data and information standards, internal Steering Committee. controls, legislation affecting financial operations and The Program promotes strategiesand guides financial organizations, and other financial management matters. management improvement acrossgovernment; reviews and The CFO Act legislated broad authority for each coordinates central agenciesactivities and policy CFO to oversee all financial management activities promulgations; and acts as catalyst and clearinghouse for relating to the programs and operations of the agency. sharing and disseminating information about good financial With this authority, the CFO will ensure that sound management practices. This information sharing is done financial management practices are applied in all through conferencesand other educational events, newsletters, organizational components of his or her agency and that meetings with interagency groups and agency personnel, and modem automated financial systemsand tools are used. through FinanceNet, an electronic clearinghouse on the Specific CFO authority varies agency by agency,but may Internet. include some or all of the following financial and general The JFMIP has worked on interagency projects that management components: budget formulation and developed a financial systemsframework and financial execution, facilities or property management, financial systemsrequirements. For the future JFMIP plans to assist operations and analysis, financial systems,grants Federal agenciesin improving their financial systemsthrough management, information resourcesmanagement, its Program Management Office. The Office will work on personnel, and procurement. Information of the CFO revising the Federal government’s requirements definition, Council can be found at its website: testing, and acquisition processes;the first target of www.financenet.gov/financenet/fed/cfo/cfo.htm opportunity is core financial systems.The objectives of the Office are to develop systemsrequirements, communicate and explain Federal and agency needs,provide agenciesand vendors information to improve financial systems,ensure that products meet relevant systemrequirements, and simplify the procurement process. Information on JFMIP can be found at its website: www.financenet.gov/financenet/fed/jfinip/jfmip.htm or call 202/512-9201. --- ._ Foreword Recent legislation aimed at improving financial management has had a significant impact: With the enactment of the Federal Financial Management Improvement Act, Agency personnel are now required to use new Federal accounting standards that are intended to provide greater accountability and better decision-making in a cost effective manner. Requirements associated with the Government Performance and Results Act have created a stronger and more’visible link between the use of financial resources and the accomplishment of program goals. Highly qualified and multi- skilled personnel are needed to perform the more complex tasks demanded of Federal financial managers to assistin having a more efficient and effective government. The Human Resources Committee of the,U.S. Chief Financial OlXcers (CFO) Council and the Joint Financial Management Improvement Program (JFMIP) have undertaken efforts to improve the recruitment, training, retention, andperformance of Federalfinancial management personnel. Since 1995, they have centered on a well-defmed set of core competencies for financial management personnel. The core competency documents articulate the knowledge, skills, and abilities that are appropriate to help individuals be successful in their jobs. A review board”was established to,ensure the currency of these documents. Core competencies for accountants, budget analysts, and financial managers were reviewed. We will be issuing the revisions separately for each of these occupations. Note: The US. Office of Personnel Management (OPM) issues all qualification and classification standards. Therefore, position qualification and classification standards are not included in these documents. For the purpose of this document, .a Financial Manager is defined as: An individual who is empowered to manage the financialresources ofan organizational segment, field establishment, bureau, department, independent Agency, or other organizational entity of the Federalgovernment. A fi~ancialmanageri~responsible formanaging/supemising financial staffservices, controlling the &anc.&lresources of the organization, managhg and anaIyzingfinancia1 data, developing financial poi2ies andprocedures, and assisting senior management in decision-making, goal development, and overaIlmanagement activit&. This document, Core Competencies for Financial Managers in the Federal Government, identifies financial manager core competencies under four general categories: Strategic Vision, Resource and Program Management, Human Resources Management, and General. These core competencies (knowledge, skills, and abilities) enable financial managers to meet the challenges of today’s changing environment and the future. In addition to the technical core competencies, leadership competencies must also be considered. Leadership competencies are the personal and professional attributes that are critical to successful performance in many occupations. The U.S. Office of Personnel Management (OPM) issued the Leadership Effectiveness Framework (LEF). LEFdefines 27 competencies that are important for effective performance at all leadership levels within the Federal Government. OPM identified five fundamental executive qualifications found on its website: ht@://wwwopm.gov/ses/h~Q’ecq4.hhn. In 1998, the CFO Council approved the Statement ofPrine@lesforFederaI FinancialEducation and Training(Appendix A). The Statement should be used in conjunction with this document and the other core competencies documents (Appendix B). The core competencies documents will promote a better understanding of human resources development in the Federal government. If you have any comments or changes to this document, please contact the CFO Human Resources Committee or JFMIP. Core Competencies for Financial Managers Contents Introduction ... ..... ...... ...... ..... ......~................................................................................................ 1 Matrix Strategic Vision . ....... .... ...... ...... ...... ....... ........ ...~.........i....~...........~........................................... 3 Resource and Program Management ........ ...... .. ...... ........ ....... ...... .... ...... ...... ....... ...... ...-............. 6 Human Resources Management .. ...... ....... ........ ...~................................................................... 14 General .... ..“............““““““““““..............................................................‘............................ 16 Appendices A . ......-. Chief Financial Officers Council, Statement of Principles for Federal Financial Education and Training ... .... .....“................................~.................................~...................~~............ 2-l B Core ,Competencies Documents Issued for Various Disciplines ...... ..i...L................................. 22 C List of Abbreviations . ....... .... ....... ....... ....... .. ...... ........ ...... ....... ...... .... ...... ..~~........................23 ,.” D Major Contributors ... ....... ...... ......~..................~~......................~..~.....................................~. ,24 E Instructions for Completing the Generic Individual Development Plan,Guide for Fiscal Year . ...... .25 , .. .’ I. II c Core Competencies for Financial Managers Introduction The focus of the Core CompetenciesforF.hanciaI,Managersis to highlight the knowledge, skills and abilities (KSAs) that financial managers should develop in order to perform their functions effectively. The matrix that follows also identifies formal developmental activities that may help to build those KSAs. By using these and other financial management core competencies as a guide for staff training and development, agencies will enhance the capabilities of their employees and improve their resource management performance. The ‘matrix lists 22 core competencies for financial managers under four general categories: > Strategic Vision, > Resource and Program Management, > Human Resources Management, and > General. . ’ Unlike the core competencies for budget analysts and accountants, these competencies are not broken down into levels (entry, intermediate and senior). This is because the core competencies for all supervisory and non-supervisory staff are basically the same. While financial managers are strongly encouraged to pursue developmental activities under each of the four general categories, they will need to use their discretion to decide what KSAs they need to develop most in order to perform their functions. This matrix provides a framework from which financial managers can make important professional development decisions. Because the functions of financial managers vary from position to position and from Agency to Agency, not every core competency listed in the matrix may appear to be relevant to every manager. If viewed as a whole, the matrix will enable financial managers to consider the full spectrum of their developmental needs and guide their decisions. For example, a branch chief supervising employees who produce financial reports never considered the utility of knowing how to develop budget submissions since another branch handled that function. However, because budget formulation is a component of the Resource and Program Management core competencies, the branch chief decides to take training on budget formulation. As a result, the manager is able to see how reformatting spending reports could make them more useful to program managers preparing the next budget submission. How to Use this Document This document is a guide to help financial managers and personnel when engaged in workforce planning, career development, and other human resources functions. It’should stimulate discussion between management and staff regarding professional goals and expectations, and the appropriate training choices and assignments to reach those goals. The individual and the manager should use this guide when developing an Individual Development Plan (IDP) for the employee. A sample IDP can be found in Appendix E. We also encourage the human resources community to use this guide, as well asthe other guides in this series, when servicing their financial/budget communities. While this document attempts to provide guidance on what KSAs managers need to develop, each financial manager will need to review this document closely and adapt the information to help set and achieve personal development goals. Depending on their particular responsibilities, managers may choose to emphasize certain competencies over others. For example, a division director overseeing 300 employees may want to spend more time on human resources management competencies, while a policies branch chief focuses more on program development and evaluation. Core Competencies for Financtat Managers p In addition to listing core competencies for financial managers, this docutient provides guidande on how to develop the competencies. It lists what the learning objectives should be for potential develqpmental activities..A variety of courses and work experiences to achieve these learning experiences are provided for each of the four general categories. By pursuing these developmental I activities, individuals should develop skills and expose themselves’to information that will help them become more effective in their critical positions as resource managers. I : j;.. Trainigg’ Resources 1 /. Agenciks, educational institutions, and commercial training proyiders offer a range of cdursCs to help employees attain the competencies described in this document. Classroom instruction is generally essential to learning the basic concepts, principles and policies of all the financial tianag&nent ’ ’ disciplines. The knowledge gained must also be reinforced with practical applications in the workplace. And since no discipline is static, learning must be 9 continuous exercis$ ‘00th hi and out of > classroom ,setting. the ‘, ., ’ \ ,’ < ‘I &&&l&t resour,ce,fdr fhiandial managers to find education and training suited tQ their Specific needs is through the Internet. The FinanceNet address--http://www.fmancenet.gov/--provides access to the-web pages that contain ma’fiy of the course C’atalogsand training materials form b&private and > public sector organizations in the iducition and trainifig %siness. Financial.managers, as all workers, will also benefit from managemenf training @ leadership, quality I! manage6e$ ‘team ,, management ,. and; oral and written communications. I ‘,, Conclhhi~~ and Recbinin~ndaths, The Human Resources Committee of the CFO Council, JFMIP, and other financial management ,leader$ .thrsughout government hav,e,recommended an,d supported the development of thecore. ‘.competencies documents; The Review Boards were established to ensure, the currency and accuracy of these,documents. For core competencies to be most effective, financial managers,and other leaders need to fully support and promote their use within their organ,izations. Agencies -are encouraged ,to share their best practices in education and training with other departments and with JFMIP for posting on. FinanceNet to realize maximum benefit to the government. -. CI -...pum7..wa7is ,“. r#‘,a.,cf,a‘ lJgu,47~ld , CORE COMPETENCIES LEAR$NG ORJECTlVES DwOPhiENTAL k3lVlTlES (Knowledge of, Ability to Use, or Skill in Using:) !.’ A. StrategicVision 1. Knowledgeofapplicablelegislative,administrativeand Identify andinterpretphuming Courses: regulatoryrequirements(includingthe Government requirements of major legislativeand ss of FederalAppropriationsLaw PerformanceandResultsAct), andthe impactof those administrativeprograms. Strategicplanning requirementson stakeholders,customers(and other GPRA implementation organizations),Agency strategicplansandAgency Definerolesandmissionsof Agency Budgetformulation operations. and componentorganizationsas Budgetjustification necessaryto carry out requirements. Budgetexecution Federalgovernmentaccounting CFOAct Work Exnerience: Developingstrategic‘andoperationalplans. Advocating Agency andorganizationalpositions. Managingorganizations. Resolvingconflicts. Testifyingon behalfof Agency. ! Buildingrelationships/teams with peers/subordinates. Rotatingto otherrelevantprogramareasfor experience. Participatingin Agency planningmeetings. Participatingin inter-agencymeetings,workgroupsand professionalorganizations. 2. Knowledgeof the strategicplanningprocessandhow it Identify major stepsof effective Courses:,,. relatesto the budgetformulationprocess, planningandresourceprojection Strategicplanning processes. ‘. Principlesof.FederalAppropriationsLaw Leadership Identity potentiallinkagesbetween Customerorientation/service planningandbudgeting. Grganizationaltheory Decisionmaking Describetypesof informationneeded Public~rel.ations for strategicplanning. GP.RAimplementation Budgetformulation Budgetexecution Performance-based budgeting .._. .( ._. _:, Perfom-rance.measurement :< _,:.‘.,..: Program‘evaluation :, Ct& &&~fi~.&&& Core Competencies for Financial Managers CORE COkTEtiCIES LEARNING ODJECTWES DEVELOPMENTAL ACTlVlTlES (Knowledge of, Ability to Use, or Skill in Using:) work Exoerience: Developingstrategicand operationalplans. Advocating Agency andprganizationalpositions. Managingorganizations. Buildingrelationships/teams with peers/subordinates. Participatingin Agencyplanningmeetings. 3. Ability to developcreativeandinnovative solutionsto Identify problem-solvingmethodsand Courses: complexfinancial,budget,andprogrammanagement techniques,suchasbrainstormingand Strategicplanning issuesthat increaseprogrameffectivenessand customer reinventionexercises. Budgetfom-mlation service,while decreasing/maintainingunit cost. Budgetexecution Identify bestpracticesin leveraging Federalgovernmentaccounting fundsandusingavailablefunding Costaccounting mechanisms. Federalauditingstandards Leadership Solveproblemsusingappropriate Customerorientation/service problem-solvingmethodsand Decisionmaking techniques. Creative thiig Problemsolving Individual effectiveness Work Exoerience: Developingstrategicandoperationalplans. Managingorganizations. Participatingin Agency planningmeetings. Rotating to anAgency with centralresponsibilityfor finance, budgetandprogrammanagement policies. Participatingin inter-agencymeetings,workgroupsand professionalorganizations. Writing articlesfor professional journals,speakingbefore professionalgroupsor civic organizations. 4. Ability to identify problemsandpotentialconcerns, Identify managerialandpersonal Courses: provide leadershipandinvolve othersin the decision characteristicsin thecontext of impact Strategicplanning makingprocess,andbuild supportfor optionsthat provide on operations. Congressional operations solutions. Presentationskills Describemodelsfor decisionmaking Leadership andmaximizinggroupstrengths. Personnelmanagement Customerorientation/service 4 I -. ci uw.#pxe7r.w~ .“I r‘#.a..ada. mal..a~cTs CORE &WETENCIES LEARNING Ot&ECTlVES DEVELOPMENkU ACTIVITIES (Knowledge of, Ability to Use, or Skill in Using:) ./, Demonstrateleadershiptoolsand Organizationaltheory techniques. Decisionmaking Publicrelations Work Exuerience: Developingstrategicandoperationalplans. Advocating Agency and organizationalpositions. Managingorganizations. Resolvingconflicts. Testifying on behalfof Agency. Buildiig relationships/teamswith peers/subordinates. Rotating throughor gainingbackgroundin other (relevant) programareas. Participatingin Agency planningmeetings. 5. Ability to identify problems,provideleadership,and Identify andinterpret FederalfinancialCourses- identify creativeandinnovative solutionsto complex systems requirementsfrom the OMB, FFMIA financialmanagement systemsdevelopmentissues. JFMIP andTreasuryDepartment CapitalProgrammingGuide(OMB Circular A-l 1, Part 3) issuances. Federalprocurement Financialsystemsrequirements Identify functionaland technical Financialreporting requirementsfor major financialsystem Contractmanagement components. Work Exnerience: Designcomplexfinancialsystem Designingandimplementingmajor financialsystems. componentsandinterfaces. Developingdetailedspecifications for financialsystem components. Evaluatestrategicinformation Developingfinancialsystemstrategicplans. technologydirectionsfor financial Evaluatingsystemdevelopmentplans. systems plans. Developingbudgetjustificationsfor major system )‘ implementations. Identity opportunitiesfor business Participatingin major systemacquisitionprocessfrom practiceimprovementsenhancedby RFP, benchmarking,testingandimplementation. improvedfinancialsystems. Managing’financialsystemsoperations. .’ PreparingA-127 reviews. Understandingthe conceptsand Participatingin inter-agencymeetings,workgroupsand techniques:ofcross-servicing. professionalorganizations. outsourcingandfranchisingasthey- relateto the organizations.necds and ,_ 5 -e Competencies for Financial Managers CORE COMPETENCIES LEARNING OBJECTIVES DEVELOPMENT& ACTlVlTlES (Knowledge of, Ability to Use, or Skill in Using:) supportfor financialsystems. 6. Knowledgeof all applicableAgency, legislative, Identify andinterpretrequirementsof -Courses administrative,andregulatoryrequirementsthat define major programandsupportareas. Federalbudgetprocess resourcemanagement functions andtheir impacton Budgetplamritigand formulation externalorganizationsandAgency operations. Detinerolesandmissionsof Budgetexecutionandfundscontrol organizafionsasnecessaryto carry out FMFIA requirements. FFMIA CFO Act andotherreformlegislation GPBA GMBA ManagementAccountability andControl Principlesof FederalAppropriationsLaw Fundamentalsof Governmentprocurement Cashmanagement Federalgovernmentaccounting Federalassetmanagement Federalauditingstandards Economicanalysis CapitalProgrammingGuide (OMB CircularA-l 1, Part 3) Work Exuerience: Dealingwith competingrequirementsfor decliningresources. Preparing~organizational budgetsubmission. Managingorganization’sbudgetexecution. Institutingmanagementcontrolsandconductingreviews. Planningfor andmanagingplant, property andequipment. Managingorganization’sprocurementproceduresand processes. Presentingandcommunicatingprogramgoals,objectivesand accomplishments,includingresourcereouirements. B. Resource and Program Management 7. Knowledgeof structurefor appropriationsand otherfunds Identify statutory andregulatory -Courses. that supportprogramsandmissionof the Agency andhow requirementsassociated with budget FederalBudgetProcess fund management impactson programachievement. execution. Budgetplanningandfomrulation Budgetexecutionandfundscontrol Describefundscontrol andidentify AppropriationsLaw internalpoliciesthat ensure Fundamentals of GovernmentProcurement 6 a - _ . ^ - _--- core u3mprencms for tmanciat managkvs CORE COMPETENCIES -LEARNING ORJECTWES DFJF+~~,~~~~~vI~-~Es.~: :; ::. .:: .- :. .: ;.. (Knowledge of, Ability to Use, or Skill in Using:) ..‘._:._I_ : administrativecontrol of funds. Cash’management Credit R&+&n : _ -:. - Demonstratenecessarybudget Fe&~.gov~~t ac&ktig :’ _” : functionsto accomplishorganizational FeMflauditirig-stu&r& ..I: .I,:.. ‘. ., .... :‘.. missionwithin legalparameters. &&f~.&=t~~@&p&’ :. :. -.’ I.: Managementand prognatSanalysis Explain optionsfor maximizing .&.m&e@~pla ‘ ’ ‘. : ) -. ;: : :. ,j- resourcesin complexoperating .,Risk'~analySi~,~..',..! ::~,, -,-. .: .,’ ‘:.. :‘.I.* .. I.=-.. environments. Cost/her@ &dysisk: :‘I: - : ‘. ‘Mahagerialaccounting Understandthe conceptsand Man&,&&t:~te,-&yL ; .. ..,/. :, : -: techniquesof cross-servicing, Contractmanag~ent j ../-.. ..’ :-. -; : outsourcingandfranchisingasthey ^. (, ,:_ : : .- ; -. relateto the organizationsneeds. Wor&,~ce:‘;~ :, : .. ._ .-::i ,:I, .:. ..- Dealingwith~comp&ingreqGiernents -for d&likringresources. Preparingorganizationalbudgetsubmission. Managing organixation’stjudgetexecution,: .: .. :‘: Managing organization’sprocurementproceduresand processes. Rotathrg~through or gainingmanagerialexperiencein a distinct programarea: ; Working cooperativelywith programmanagersto establish programgoals,includingthe aligomentof resourcesand requirements with programgoals. ;Assessing programperformance. : ,- . . .IdentiQing.weaknesses anddevelopingimprovementplans. Networkingwithcontacts pf supportingorganizations. . Communicatingprogramgoals,.objectives, and .accomp!ishmerits..1 -.2’ : I., ..: Evaluatingeffectivemanagement.controls. -Institutingmanagementcontrols and conductingreviews. Planningfor ~andmanaging plant, property, andequipment. : -. Presentingand.communicatingprogram goals,objectives,and ‘_, accomplishments; includingresourcerequirements. .- :: : L .. . ,. : .’ -- :. ._ _ - _ ._ :. 8. Abihtyto-assessrisk and implcmcntappropriate Identify legislativeandadministrativc ~oi;rs& .i; :.>.:;;j,’ *:-..,. : : ;:,. . I _ -. ;. ._;- .- :.: .;-.. ---. .. : -. .L___.-.::-.._ 1.. ; -..-_._-.. (7 TZ7 .:c.:.:. :.:-_- : z:_--:r _. I .._.-___-...7.:: -_ -r,.. i 7 2; -.... A- ._.._, _ .. .._ :_ CORE &&‘ElENClES ~I%VEL~~PMENTALACTIVITIES (Knowledge of, Ability to Use, or Skill in Using:)-- I ‘- ’ managementcontrol systemswithin the Agency, including requirements. FMFIA a quality assurance program;andto effectively support FFMIA programauditors,respondto findingsandharnessaudit Identity specificfunctional areas CFO Act andrelatedreform legislation informationfor programimprovement. relevantto the review and AppropriationsLaw. , implementationof management Federalgovernmentaccounting .. controls. Federalauditingstandards _- Basicleadership-methods Describerolesandresponsibilities Managementand program-analysis within the organizationfor maintaining Basicsofperformancemeasurement andmonitoringthe controls. Reengineering techniquesandprocesses CIO Act- The Clinger-CohenAct Relatepotentialimpactsof OMB Circular A-130 requirementson operations. Statistics StrategicPlanning Describeapproachesto working with Riskanalysis ,. auditorsandusingaudit information. Risk assessment. Cost/benefitanalysis Managementintegrity. Relaterisk assessment andmanagement controlsto programperformance Work Exnerience: management. Developing-performance plansandinstitutingperformance measures. InstitutingAgency management control programs. .- Implementingand supportingmanagement information systems. Presentingandcommunicatingprogramgoals,objectives,and , .’ accomplishments,,includiig resourcerequirements. Rotatingthroughor gainingmanagerialexperiencein a distinct programarea. Providingcustomerfeedbackopportunities. Establishingprogramgoals,objectives,andmilestonesfor new or existing-programs, includingresourcerequirements. Assessingprogram performance. Developi@solutiomto specificproblems. Identifying weaknessesand developingimprovementplans. Networkingwith contactsof supportingorganizations. Communicatingprogramgoals,objectives,and accomplishriients, -~vnluajinge-ff~ctivernanagementcontrols. tiRECOMmN.c,ES. LEARNING ODJEicTlVES DEVbPiblENTALACTiVITlES : (Knowledge of, Ability to Use, or Skill in Using:) Managingprocesses for applying technologyinto workflow. 9. Knowledge of management and evaluation systems that Identity types of performance measures Courses. . use performance measurement and cost accounting, and and what level of information they Federal budget process the ability to use them to achieve program objectives. provide to -decision makers. Budget planning and presentation Budget execution and funds control Describemethods for evaluating FMFIA programs with diverse customer base. FFMIA CFO Act and other reform legislation Identify principles of cost accounting, Public Finance Appropriations Law Describe strategies for implementing Federal government accounting cost accounting for strengthening ‘Federal asset management resource management. Management and program analysis Basics of performance measurement Identity potentialbenefits of Reengineering techniques and processes _, : performance measurement and cost Problem solving and decision making accounting to strategic management Creative thinking process. Strategic planning Cost benefit analysis Management integrity Managerial economics Managerial cost accounting Modeling diagnostics (statistical) Risk analysis Briefing skills Work Exuerience: : Dealingwith competing requirements for declining resources. Preparing organizational budget submission. Managing organization’s budget execution. Instituting management controls and-conducting reviews. Implementing and-supporting management information systems. Planning for-and managing plant, property, and equipment. Presenting and communicating program goals, objectives, and .accomplishments, including resource requirements. Rotating .through or gaining managerial experience in a distinct program area. Developing and institut.mg performance measures. ,~‘,:-. .. :. ‘Providiig&tstomer feedback-opportunities. .. . :. 9- “.--“““’ “V, u ““..#pm7.c7#.“.c7~ ,“, , ,,,U,,Wal, ,,,~,,U~c7, u \ -.. z : i. CORE COMPEkWlES LEARNING ORJECTlVE~ DEVELiIPWNTAL ACTlVlTlES (Knowledge of, Ability to Use, or Skill in Using:) Establishing program-goals, objectives, and milestones for new or existing programs, including resource requirements. Assessing programperformance. Developing solutions:to specific problems. ’ Identifying weaknesses and developing improvement plans. . Networking with-contacts of supporting organizations. Communicating program goals, objectives, and accomplishments. Evaluating effective management controls. Reengineerbigkey organizational processes. Managing processes for applying technology into workflow. 10. Ability to acquire and analyze financial data and Identify sources of financial information Courses: communicate the results to a diverse audience. Ability to and describe the capabilities of the Federal budget process establish and maintain an integrated financial management systems in which the information is Budget planning and formulation information system, including the establishment and gathered, stored, and.generated. Budget execunon,and funds control maintenance of appropriate internal controls to ensure the Fk4FIA generation of timely, accurate, and consistent financial Identify potentidl users of financial FFMiA information. information and the specific CFO Act and other reform legislation information required to carry out Appropriations Law assigned responsibilities. Fundamentals of government procurement Cash management Identify internal and external reporting Federal govemrnent accounting requirements that incorporate linar&il Federal asset management data. Capital Progr ammhg Gui& (OMB Circular A-l 1, Part 3) CIO Act-The Clinger-Cohen Act Describe pm-programmed and routine Problem-solving reports from key systems, along with Creative thinking _ other strategies for satisfying the Basic leadership methods organizational needs for financial Federal financial management systems information. Contract management _ Work Exrierience: : .. ‘Identify best practices for implementing Dealing with competing requirements for declii resources. and maintaining financial information Preparing,organizational.budget submission. /:. ,.. )_._. -~::...- _ .- 10 .- -. wre wmpe Lehumuu ,“, . ,,,“,,“,W ,“~,sm~~, w CORE COMPETENCIES &EARNING 6DJECTlVES DtiOPMENTAL ACTlhlES (Knowledge of, Ability to Use, or Skill in Using:) systems. Managingorganization’sbudgetexecution. ; Institutingmanagementcontrolsandconductingreviews. Implementingandsupportingmanagementinformationsystems. Identify techniquesfor evaluatingand Planningfor andmanagingplant, property, andequipment. improvinginternalcontrolsandthe Managingorganization’sprocurementproceduresand I accuracyof financialinformation. processes. / Presentingandcommunicatingprogramgoals,objectives,and / accomplishments,includingresourcerequirements. 11. Ability to preparebudgetsubmissions accordingto Describethe budgetformulation cycle. . Courses. prescribedformat and specifications. Federalbudgetprocess Identify requirementsfor variousstages Budgetplanningandformulation in the budgetformulationcycle. Budgetexecutionandfundscontrol FMFIA Describetheory and optionsin CFO Act andother reformlegislation addressing budgetstrategies. Appropriations.Law Problem-solving andpotentialbarriers Creativethinking Identify key issues to effectiveness. Basicleadershipmethods Work Exoerience: Dealingwith competingrequirements for decliningresources. Preparingorganizationalbudgetsubmission. Managingorganization’sbudgetexecution. I Institutingmanagementcontrolsandconductingreviews. Implementingand supportingmanagementinformationsystems. Planningfor andmanagingplant,property, andequipment. Managingorganization’sprocurementproceduresand processes. Presentingarmcommunicatingprogramgoals,objectives,and accomplishments,includingresourcerequirements. 12. Identify primary legislative,regulatory Courses: Knowledgeof budgetactivitiesand the relationshipof these andadministrativerequnements Management,aridprogramanalysis activitiesto the organizationand the programgoals. pertainingto function-specific Basicsof performancemeasurement performance. Statistics Strategicplanning Interpret requirements for Riskarialysis .. implementationwithin the context of Cost/benefitanalysis Agency organization. Managerialcostaccounting.. ’ -:- .~ Core Competencies for Financial Managers _ : .,. .., .’ CORE COMPETENCIES LEARNING ODJECTl~ES DEV~LO&iENTk ACTlVITlES (Knowledge of, Ability to Use, or Skill in Using:) Managementintegrity Identify andinterpretauthoritative .Reengineering techniquesandrprocesses guidanceandestablishproceduresto ensurecomplianceandconsistency Work:Exnerience: within program/accountareas. Rotatingthroughor gainingmanagerialexperiencein a distinct programarea.. Identity the awareness of customer Developingandinstitutig performancemeasures. needsandtheir impacton function Providing customers feedbackopportunities. performance. Establishingprogramgoals,objectives,andmilestones for new or existing-programs;includingresourcerequirements. Assessing programperformance. Developingsolutionsto specificproblems. IdentiQirig weaknesses and developingimprovementplans. Communicatingprogramgoals,objectives,and accomplishments. Evaluatingeffectivemanagementcontrols. Reengineering key organizationalprocesses. Managingprocesses for applyingtechnologyinto worktlow. 13. Rnowledgeof andability to useprinciples,methods, Describeinnovative andemerging Courses: techniques,and systemsof financialmanagementto trendsin financialmanagement to Managementandprogramanalysis improveprogrameffectiveness andcustomerservice. improve operationsandcustomer Strategicplanning service. Basicsof performancemeasurement Statistics Identify technologicalandprocess- Modeling diagnostics (statistical) orientedtoolsto supportfinancial Problemsolvinganddecisionmaking managementfunctions. Creativethinking Riskanalysis . Shareimplementationstrategies to Cost/benefitanalysis increasethe impact of new technologies Managerialcostaccounting andprocessimprovements. Mahagerialeconomics Public finance , Management.integrity Reengineering techniques.andprocesses . Brielingskills Work Exverience: Rotatingthrough or gainingmanagerialexperiencein a distinct -’ programareas.. Developingandi&timtin~ performancemeasures. . :. :.: i ._. 12. , #L.-h c^-..r&.--:-^ a?-.. r,,,aI,,lcilill a-s----:-, ..----C^-^ u”1-G a#“,“pxt ‘“I- lnalmlgpw-* COili COMkfENCIES LEARNING 6DJECilVk ‘. DEVELbPMtiTAL ACTiVlTlkS ’ (Knowledge of, Ability to Use, or Skill in Using:) Providingcustomers feedback,opporhmities. Establishing programgoals,objectives,andmilestonesfor new or existingprograms;,mcludmgresourcerequirements. Assessing programperformance. Developingsolutionsto specificproblems. Identifying weaknesses anddevelopingimprovementplans. Networkingwith contactsof supportingorganizations. Communicatingprogramgoals,objectives,and Taccomplishments. Evaluatingeffectivemanagementcontrols. Reengineering.key organizationalprocesses. Managing.processes for,applyingtechnologyinto workflow. .. 14. Ability to assess customerneedsandcustomersatisfaction, Discussmethodsandtoolsto ‘measure Courses:. makerecommendations andimplementimprovementsto customer.satisfactionandmonitor Managementandprogramanalysis enhancethe delivery of goodsandservicesto customers. customerneeds. Basics,ofperformancemeasurement Statistics -Identitymethodsandtechniquesto Problemsolvingand decisionmaking benchmarkandassess delivery of goods Creativethiiiirg and servicesto customersandactionsto Strategicplanning improvesuchdelivery. Reengineering,techniques andprocesses ._. Identify m.odificatibnsto improve work Exnerience:. ” customerservice. Providingcustomersfeedbackopportunities. Establi$ing programgoals,pbjectives,andmilestones for new. or e,xrstmg:programs, includingresourcerequirements. Assessing programperformance. Rotatingthroughor gainingmanagerialexperiencein a distinct programarea. ‘. .; Networkingwith contactsof supportingorganizations. Communicatingprogramgoals,objectives,and : ‘, i accomplishments,. . .’ Reenginee,ringkey org*ational processes. : ‘. 6 : Core Competencies for financial Managers 60~~ COMPETENC~ES &ARNING OBSEC~~ES DEVELOPMENTAL ACTlk-lES (Knowledge of, Ability to Use, or Skill in Using:) C. Human Resource Management 15. Knowledgeof how humanresourcespoliciesandpractices Explain the primary statutory and Courses. supportthe missions and functionsof the Agency; regulatoryprovisionsgoverningthe Gent fundamentals applicablelegislative,administrative,andregulatory Agency’sprogramperformanceand Federalpersonnelprocedures requirements;andimpactsof humanresourcespolicieson decision-making processes in regardto Public administration external organizationsandAgency operations. humanresources. Motivation andcoaching Managing-diversestaffs Describethe rolesof Agency support Conflict resolution organizationsandhow they supportthe Team-building organization’spersonnelfunction. Interpersonalskills Organizationaldevelopment Identify requirements,techniques,and Organizationalbehavior processes involved with recruiting, Employeeproblemresolution ‘. evaluating,andterminatingemployees. Negotiationskills Multiple projectmanagement Identify organizationaland Individual-strengthsandassessment administrativebarriersto program Mentoring effectiveness. Evaluatingperformance Equalemploymentopportunity DescribeAgency’srelationshipwith Sexualharassment OMB, other agencies, andpublic, Adverse action private andnonprofit. organizationsin Disability awareness regardto humanresources management Substanceabuseawareness andrelated.processes. Ethics,standardsof conduct. Labormanagement Identify managementcontrolsandkey I. Work Experience: documentsassociated with human Managing’a diverseworkforce. resourcesfunctions. Developingandimplementinga recruitmentplan. Providingemployeeswith evaluations. Negotiatingcustomerservice. Servingon Agency humanresourcescouncils. Rotatingto other relevantareasfor experience. Managingcross-agency teams. .. Negotiatingandresolvingmanagement/laborissues. ’ ,. 14 CORE COMPETENCIES LEARNINGODJECTWES DEVELWMENTAL ACTlVlTlES (Knowledge of, Ability to Use, or Skill in Using:) Ability to managehumanresourceplanning,recruitment Identity statutory andregulatory Courses: andselectionprocesses to acquireandmaintaina diverse requirements associatedwith fundiig Managementfundamentals workforce in supportof the Agency’smissionand meeting positions. .~. Federalpersonnelprocedures customerneeds. Managingdiversestat% Identify requirementsasthey impact Organizational~development subordinateandcomponent’staffs. Organizationalbehavior Explain optionsfor maximizinghuman PublicAdministration resourcesin complexoperating Negotiationskills environments.Describeeffective Interpersonalskills workloadmodelsfor computing Multiple projectmanagement manpowerneeds. Labor management Budgetformulation Explain advantages,challenges,and Budgetexecution- specialskillsassociated with maintenanceof diverseworkforce. Work Exnerience: Managinga diverseworkforce. Developingandimplementinga recruitmentplan. Negotiatingcustomerservice. Assistingstaffwith individualdevelopmentplans. Leadingteam-buildingexercises. Servingon Agency humanresourcecouncils. Negotiatingandresolvingmanagement/laborissues. 17. Skill at buildingteamsandfosteringcooperation Identify principlesof team-buildingand Courses: throughoutthe organization. group dynamics. Managementfundamentals Federalpersonnelprocedures Demonstrateteam-buildingtechniques Motivation and coaching andmethods. Managingdiversestaffs Contlictresolution Team-building Describebasicconflict resolution Interpersonalskills methodsandtheir applicationto I Orgtiational~ development workplacesituations. Employeeproblemresolution Negotiationskills Demonstratehow to resolvecontlicts Multi$le project management andmaintaina teamenvironment. Individual strengthsassessment Mentoring Evaluatingperformance Ethics,standardsof conduct Labormanagement /. 1 ,.- ,, .--_ ‘I’,/,, Core Compefencies for Financial Managers .. CORE COMPETENCIES DEVELOPMENTAL ACTMIlES ,. (Knowledge of, Ability to Use, or Skill in Using:) ‘Work:Exnerience: 1. ) Managinga diverseworkforce. -Developingand~imple,menting a recruitmentplan. .: Providiig employeeswith evaluations. ‘..,. Negotiatingcustomerservice. Assis@g’staffwithindividual developmentplans. Leadingteam-buildingexercises. ‘Servingon.Agencyhumanresourcecouncils. .Rotatingto.other relevant areasfor experience. Manamg cross-agency teams. Negotiatingandresolvingmanagement/laborissues. 18. : Abilityto~optimize workforcepotential to meetthe Identify-optionsfor motivation and Courses. .Ag~ncy’sstrat~~c.~i~idri. : developmentof subordinatestaff.., Gent fundamentals - -Fe,deralpersonnel-procedures Describenecessary characteristicsof Motivationandcoaching : effective developmentprograms. Managingdiversestaffs Conflict resolution .. Detail effectivemotivational strategies .Teambuilding for function-specificwork, Interpersonalskills Organizationaldevelopment ” Describecoachingtechniquesand other Employeeproblemresolution practicesencouragedto-assist Negotiationskills employeesinachieving their maximum Multiple projectmanagement performancepotential. .~ Individual strengthsassessment Ethics, standardof .. conduct Describemechanismfor providing constructivefeedback,flexibility, and Work-Exuerience: encouragement. :. “ Managinga diverseworkforce. Deveiopingandimplementinga recruitmentplan. Identify optionsfor assigning and Providiig employeeswith evaluations. monitoringworkloadsamongstaff to -Negotiatingcustomerservice. achievemaximumresultsandbenefits Assistingstaff withindividual developmentplans. ‘. for organization. Leadingteam-buildingexercises. .,:. .- Servingon Agency humanresourcecouncils. . : Rotating’tootherrelevant areasfor experience. ,.. Managingcross-agency teams. Negotiatingandresolvingmanagement/laborissues. ; .-_..~ i i. ;. :- .: ;z’ ,_. , ..: ;: .. . :.: . ,.6~ -. i- . .. .; :. : ,..-. : \ Core Competencies for Financial Managers CORE:COMikENCIES LEAlliillNG t%JblVkS DEVELOPMkNT& ACiWljlES (Knowledge of, Ability to Use, or Skill in Using:) D. GeIleral - 19. Ability to advocatepositions,communicateinformation Explain methodsandtechniquesfor Courses andpresenti&as andinstructionboth orally andin writing organizinginformationin a coherent Effective w-rilingandediting to internal andexternalgroups. andlogicalmanner. Listening Briefing techniques Gain experiencespeakingin front of Congressional operations. groupsand in impromptusettings. Networking Interagencyprogramissues Identify propergrannnarand acceptable Conflict management sentencestructurefor business writing. Customerorientation/TQM ~_. : Explain key principlesof effective Work Exnerience: communicationandrhetoricalanalysis. Working with programoffices. Servingon intra-agencyworkgroups. Prepareandpresenta briefing. Providingreportsto Agency management. Supportingbudgetrequests/proposals. Prepareand/or review written Respondingto phone/written inquiries. correspondence. Briefingmanagers outside-chainon organization’s activities/plans. Preparingresponses for centralagencies. Serving.on interagencyworkgroups. Respondingto-inquiriesfrom public, Congress,-otheragencies, andother organizations. Preparing& delivering.testirnony. Representing Agency before,outsideorganizations. Providing oral informationor issuingcorrespondenceto Congress,centralagencies,Stateand localgovernments,. and - other non-governmentalorganizations. 10. Ability to identify key internalandexternal contactsand Identify key contactswithin the Courses- maintainthe appropriatepersonalnetworksin supportof Agency, othergovernmentofficesand = writing andediting. the organization’sinformationneedsandinterests. theprivate sector. Listening Briefingtechniques. Describebenefitsof establishing and Congressional operations maintaininga network of contacts. Conflict management :. Customerorientation/TQM. ... . Identifytechniquesfor maintaining.- personalnetworks. Work Ex eriencc: $QoiKrn’Yth. ioiam ofices: = 17’ ~- *e Competencies for Financial Managers ‘, CORE COMPETENCIES LEARNING ,$&JECllVES (Knowledge of, Ability to Use, or Skill in Using:) Serving on i&a-agency workgroups. ‘Providing reports-to Agency management. .’ Supporting budget requests/proposals. Responding to phone/written inquires. a Briefing-managers outside chain on organization’s .: : .activities/plans. :,.,. ! y ,. Preparing responses for central agencies. Serving on inter:agency workgroups.and.particip.ating in. professionalfinancia1 organizations: : Responding to inquiries from public, Congress, .other agencies, andotherorgtiations.~-. : .. _- :~ Preparing or delivering testimony;;. : : Representing Agency before outside organizations. Providing~oralinforrnation or issuing correspondence to Congress, central agencies; State and local governments;and :other non-govemmental’organizations. Ability to work well on teams and in support of common Identify personal strengths and Courses: ‘. objectives among groups. Geaknesses. Effective writing and editing Effectivelistening .’ : 1’. Participate in exercises designed to Interpersonal skills. ;I I ‘,: underscore group dynamics and Bfi&@te&&que=: :’ .. : personal effectiveness. Congressional operations : pub~ic~~d~~s&&~~n. :: ..: Provide an assessment of the impacts of Conflicthianagement various personal styles as they relate to Customer orientation/TQM effectiveness in group situations. Organizational behavior :, Work Experience: Working with program offices. Serving on intra-agency workgroups. Providiig-reportsto Agency management. Supporting budget requests/proposals. Briefmg managers outside chain on organization’s i activities/plans. Serving on interagency workgroups. _ Responding to inquiries from public, Congress, other agencies, -. and other orgatiations: ‘- .. Preparing or delivering tes.timony. ry _. .y.: . CORE COMPETENCIES LEARNING ODJECTWES DEVELOPMENTAL ACTtVlllES (Knowledge of, Ability to Use, or Skill in Using:) 22. Ability to generateunderstandiigandsupportfrom higher- Identify chainof commandand Courses: level management. determinethelevel of organization Effective writing andediting supportfor variousdecisions. Listening Briefing techniques Describevarioustechniquesfor keeping Congressional operations managementinformedandinterestedin Networking organization’sperformance. Interagencyprogramissues Conthctmanagement Customerorientation/TQM Work Exoerience: Working with programoffices. Servingon inter-agencyworkgroups. Providingreportsto Agency management. Supportingbudgetrequests/proposals. Briefingmanagersoutsidechainon organization’s activities/plans. Respondingto inquies from public, Congress, other agencies, and otherorganizations. Preparingor deliveringtestimony, 19 Core Competencies for Financial Managers Appendix A Chief Financial Officers Council :’ ,,.,, Statement of Principles for Federal Financial Education and Training The Federal financial management community must make substantial investments in professional development of its workforce in order to successfully meet requirements for financial services and integrity. Well-designed anddelivered education and training programs are critical to developing and maintaining the required level of technical, professional and managerial expertise for Federal financial management. The following principles apply to planning and evaluating education and training programs for federal financial management. ‘. Quality and Accreditation Education and training providers should meet the standards for accreditation or certification ‘that are appropriate for their course offerings. Providers should have an,on-going process to assessand enhance the relevancy; currency and technical soundness of course content. These assessmentsshould draw from customer as well as internal evaluations. Instructors should be evaluated for their effectiveness in communicating course content. Core Competency Profiles Education and training courses should demonstrate, in an affirmative manner, that each course is consistent with the core competency profiles for financial management occupations that have been identified by the CFO Council and published in partnership with the JFMTP. Where appropriate, practical application of course material to the Federal financial management environment should be emphasized. Delivery Education and training providers should provide flexible, effective alternative methods of course delivery, including on-site classroom, distance learning, self-study, etc., in order to meet the diverse needs of agencies and students. 21 Core Competencies fofi Financiat Managers Appendix B . Core Competencies Documents Issued for Various Disciplines Core Compktencies in Financial Management for Program Managers in the Federal Government Core Competencies for Financial S&tern. Analysts in the Federal Government Core Competncies in Financial Management for Information TechhoJogy Personnel Implementing Financial Systemsin the Federal Government .- ., Core Competencies in FinanciaI Management for Managemen t Analysts and Financial~ Specialists in the Federal Government Core Competencies for Accountants in the Federal Government Core Competencies for Budget AnaIysts in the FedeTa Government L Core Competencies for Financial Managers in the Federk Government 22 y-. -. Core Competencies for. Financial Managers I Appendix C / List of Abbreviations ‘) CFO Chief Financial Off&r CFO Act Chief Financial Offkers Act of 1990 CIO Chief Information Off&r FFMIA Federal Financial Management Improvement Act of 1996 FMFIA Financial Manager Federal Integrity Act GAO General Accounting Offke GMRA Government Management Reform Act GPRA Government Performance and Results Act of 1993 IT Information Technology JFMIP Joint Financial Management Improvement Program OMB Offke of Management and Budget OPM Office of Personnel Management RFP Request for Proposal TQM Total Quality Management 23 Core Competendes for Financtat Managem Appendix D Contributors to the Revised Core Competencies for Financial Managers: Kassie Billingsley, Equal Employment Opportunity Commission (retired) Doris Chew, Joint Financial Management Improvement Program (JFMIP) Brian Dixon, JFMIP Barbara Freggens, Environmental Protection Agency (EPA) Robert Gramling, General Accounting Office (GAO) Wiia Green, Department of Labor Lutricia Jackson, Defense Finance and Accounting Service (DFAS) Ted Kontek, Department of Labor Lin Latham, DFAS Janet McBride, JFMIP Richard Nell, National Science Foundation Thane Thompson, DOL Presidential Management Intern Betty Weber, National Aeronautics and Space Administration Betty White, EPA Nancy Zmyslinski, DFAS This document was developed under the auspices of the CFO Council Human Resources Committee andJZ?MIP Kenneth M. Bresnahan Acting,Chief Financial Offricer, Department of Labor Chair, CFO Human Resources Committee Karen Clear-y Alderman Executive Director, JFMIP 24 Core Competencies for Financial Managers Instructions for Completing the GENERIC INDIVIDUAL DEVELOPMENT PLAN GUIDE FOR FISCAL YEAR - This form is provided as atool to help employees and supervisors realize the fit11benefits of the financial management training needs assessment, core competencies-based training, and individual development plan processes. Before completing the form, be sure to have available a copy of each applicable core competencies document, published by the Joint Financial Management Improvement Program, in conjunction with the Chief Financial Officers Council, Human Resources Committee, These documents are available via the Internet at: www.~~~~~e~et.poV/financenet//led/cfo/h. I,,.. Instructions E&mples ., (Follow these examples by using the document, ‘Tore Comvetencies for Budget Analvsts in the Federa Govemmen t. “) I_ Items A through D are self explanatory. (Self explanatory) E. E 1.Select and enter (in Section E 1) the For instance, using the core competencies for budget appropriate Core Competencies/Leanhg analysts document, you could select the category, “A. O&ctives (xno wledge 06 Ability to Use, or Skill Budgetxhg Concepts and Processes. ” in Using) listed in the applicable financial management core competencies document table. F. Select and enter the applicable Competency(les) An example would be competency No. 2, “Nature, to be developedfrom the list of core characte&i’cs, application and structure of appropriations competencies provided under the category and other fimds that support accomplishment of the identified in E above. Agency’s mission “which is listed under the category selected in the example above. - G. From the DeveIopmentaIActiviti~ column, The associated developmental activities for the above select and enter the activity(ies) that coincides example are the courses- Federal Budget Process and with the core competencies/learning objective Appropriations Law - and work experience (OJT). selected in F above. Enter the appropriate 23ziti~prioritycode. The code entered is based on how critical the developmental activity is to your ability to perform your job. For instance, the course on the Federal Budget Processmight be crucial to your ability to understand and apply budget formulation and execution procedures. In this instance, the code A (Essential) would be the appropriate entry. I-I. Enter the appropriate Tjpe oflkvelopment Continuing with the examples provided, activity code C Activi~s) as indicate in the core competencies (denoting course(s)) would be entered here. Also, for table. work experience, one or a combination of the other activity codes could be applicable, &pending on the method you plan to use to acquire the &sired knowledge (i.e., OJT, Detail, or Other). 25 Core Competen&s for Financial Managers I. Enter the applicable training Dates. (For course information, the FinanceNet training webpage-- www,financenet.gov/financenet/johs--is a useM foolin locating applicable training vendors, courses and dates .) J. Enter the No. ofHorzsassociated with the (Course schedules usually specify this information. For training activities denoted in G above. other training, such as OJT, details, self-development, etc., enter the estimated number of training hours if exact hours are not known.) I K. Enter the Costof the training activity. (Self explanatory) I , L. The Supervisorenters an Assessmentof the An assessment might read, “I concur with the information information contained in the IDP Guide. provided’ or the supervisor may wish to add, delete, or change information reflected in the employee’s IDP. I Section M is self explanatory. 26 Requests for Publications JFMIP documents may be accessedelectronically on FinanceNet Internet site: http://WWW.financenet.gov/financenet/fed/jfmip/jfmip.htm The JFMIP usesthe General Accounting Office’s Document Distribution Center to fulfill publication requestswhich are made after mail list distribution. The first copy of each publication requestedis free. Additional copies are $2 each. Orders for 100 or more copies to be mailed to a single addressare discounted 25%. Orders should be sentto the following addressaccompanied by a check or money order made out to the Superintendent of Documents, when necessary. Orders by mail: U.S. General Accounting Office PO Box 37050 Washington, DC 20013 Orders may also be placed by calling 202/512-6000,by fax 202/512-6061or TDD 202/512- 2537. US. General Accounting Office Joint Financial Management improvement Program Room 3111 Bulk Rate P&age & Fees Paid 441 G.Street NW GAO Washington, DC 205434001 Permit No. G-100 OFFICIAL BUSINESS Penalty for Private Use $300
Financial Managers in the Federal Government
Published by the Government Accountability Office on 1999-10-01.
Below is a raw (and likely hideous) rendition of the original report. (PDF)