oversight

Core Competencies: Accountants in the Federal Government

Published by the Government Accountability Office on 1999-08-01.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

 U.S. Government Chief Financial Officers                     The Joint .Financial Management Improvement
 Council                                                       Program
     The members of the U.S. Government Chief                     The JFMIP .isa joint 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        Office, the Office of Management and Budget, and the Office
 senior officials of the Office of Management and Budget       of PersonnelManagement working in cooperation with each
 and the Department ofthe 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 ProceduresAct
 strong force f&active cooperation among agencies             of 195d(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,Secretaryof 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,            agencyrepresentative (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 centralagencies activities and policy
CFO to overseeall financial management activities             promulgations; and acts ascatalyst 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 ensurethat sound            managementpractices,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
modern automated financial systemsand tools are used.         through Financeyet, an electronic clearinghouse on the
Specific CFO authority varies agency by agency,but may        Internet.
include someor all ofthe 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/jfmip/jfmip.htm       or call
                                                              202/512-9201.
Foreword
Recent legislation aimed at improving Federal fmancial management has had a significant
impact on accountants. Highly qualified and multi-skilled personnel are neededto perform;,’
the more complex tasks demanded of Federal financial managersto assist in having a more
                                                                                  ..,.
efficient and effective government. With legislation such as the Government Performaiice’.
and Results Act (GPRA) and Federal Financial Management Improvement Act, agency
personnel are now required to use new Federal accounting standards that are intended to
provide greateraccountability and better decision-making in a cost effective manner.

The Human ResourcesCommittee (HRC) of the U.S.‘ Chief Financial &%cers (CFG)
Council and the,Jo@ Financial Manag~ment:I~p~~~~,~~~~,
                                                    Srwpm ,(J$+!IP) hcqq I
 undertaken efforts to improve the recruitment, training, retention, and performance of
 Federal financial management personnel;‘Since‘1995ithey have centeredon a ‘well-defined
 set
  .: of core competencies for financial management personnel.The core competency
 documents articulate the knowledge, skills; and abilities’ (KSA) that ~e’appropriate to help
 individuals
           .I, be successful  in their jobs. A review board was establishedto ensure.the
                           _,,.“/
 currency of these documents. Core competenciesfor accountants, budget analystsand
 financial managerswere reviewed and we will be issuing.therevisionsseparatelyforeach
 occupational series. The qualification and classification standards for each occupation     are .
                                                                                        ./,.\,,
                                                                                             . ,,: ,.
issued by the Office of Personnel Management.
          :, : ;’       :..:      ”                      ‘:         ;,:    ,,    .,       _.
This document, Core Compet&&es Eor#ccoun*~ts,id~~tifies., the~accountant~sKSAs,
learning objectives, and developmental activities to meet today’s changing environment. In
additionto the technicalcore cdmpet!encies,~~leadership’competencies”must%.lso’     be ’
considered. Leadership competencies are the personal and pr,ofessionalattributes that are
  ”; ;
critical to successfulperformance in many occupations; OPk’also issued &e Leadebh@
Effectiveness.l?ramework (LEF). 22e LflFdefines 27 competenciesthat are important for
effective performance at all leadership levels within the Federal Government. OPM
identified five fundamental executive qualifications found on its website:               ’
http://www.opm.gov/ses/html/ecq4.htm.

In 1998,the CFO Council approved the statement of principles for Federal financial
education and training, which can be found in Appendix A. In March 1999,the HRC issued
an Executive Toolkit - Building a Financial Management Workforce Development Plan,
which canbe foundat www.financenetgov/fancenet/fed/cfo/hrc. All of the corecompetencies
documentswhich areposted,onthiswebsite,will promotea betterunderstandingof human
resourcesdevelopment in the Federal government?We are working~toward a policy to
promote the professionalism of this occupational seriesby working with OPM, and
developing a CFO Council policy on professional certification. If you have any comments
or changesto this document, pleasecontact HRC or JFMIP.




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,Contents               i     ,.                                                                                                            .;
                               .   .          .          ‘:’                                       ,J’.,,.’                 ”                                                                                                                                                                                                                                              /
                                                                                                                                                                                                                                                             (                                                                                                                        i



Foreword. .. ‘.                                                   ,, _, ,I.j. .:,                                                      !, ‘.                          .:; .i : ,..,,.. : ;,                                                                                               ,;              4.;,j ‘. ‘,,,, ,:
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Introduc$im                 .~
               ‘.        .:                 ,,: ,, : ‘_..                .’       .:                     ‘,i.’ ‘.,‘)
M~tzix ,‘(‘_/,    :    .,’      1’ .,      .‘. .,:                        ‘,’ ::’                        ,’          ..
        Genef~,Accoufi~g .. ;...... .’......1..     :.  :j’                          :                                  7:
                                            . ....i..........r..‘.....~...~........~~....~........~~...................~...~..

                        FederalAqzouFTg
                          ’             .,......... ?:.. .. ...... ...... .. ........ ...v...........:.::.. .......I ..,.: .......... ....... ..... 7‘
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                        B&c                        Gb~emme'nt'A~c'bu;iting/dp~ns                                                                                                                                                    :                                                                                                                                          : ij
                                                                                                                                                                                                               . . . . . . . ..~..................................................
                                       ::;                 .!.   .',.'             >',           c...;.:                           ;.,,:,, /y;;                      .,.) ib.              ;',                              ,,,        '.;:.                .., ,_                                                            ,",,?          ,.        7,:.               ,. ,i::
                                                                                                                                                                                                                                ai.                  ,

         :’ I., Planing, Budgeting, atid&co&tability/Bu&eq+?ractic,es
                                                                   ,’                           ,..,.‘.r..;;.’...Lp,.‘...>... ..;..,12,
                                                                                                       , ” ,’-_.”
                                                                                ......*.*. .1’....!
                                                                                                 ,’ ........)......*.,,..,  t:....r. ...y14 /:
      Informati;bn Tech&&gy .‘:..,)... ......./I,                                        /       ,I,, .,              / ” “,.: ‘1’7
                    :’ 3, ?                    . ...... ........ ....,,.
                                                                     ..... .. .... ...,1
                                                                                       ... ........ ..... ...,,... ....,,,.
                                                                                                                        ... ...... .....
         .,      ,:              .;:. ,.’ ,’                   ‘_ ‘;                  ‘,              : .‘. I.               .‘I., 3’. ;
                                                                       i
      GeneraVLeadexkhip Skills ...i............:.;......................~..~................,..~~.....;..,.....;...~
                                       2- ”                                                                                                18
          :              : .,:           ../ />I’                            : (‘/,                                  .,‘.              .,’ !,,
Ap~enaTic&              )                                                 ‘I’           :L,,,,_                  ’ .,,,_  \               .;.’
                  A.  CFO Co&i& Statenient of Principles fbr &d&al Financial Education’ and ’
                                                                                                               I,            .:’       ,P.. ” 21
                              .... ...... ...... ...“,.... ...‘:... ...... ........ ......... .. .....~.~~.........~...................~~.~.........
                                       T&inhg

              ,’     : .:        ,‘.                        ._                                 ,              .;         ./.,                  ‘,1
                 B. : Core ,Co~pet$nc~k~Dqyments Issued,for Vqiqus ,Discip@nes.,.. ....:.,.,,.., ,.;,....22:
                                                                                         ,,..:                       ‘,..
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                                                                                                                                                                                                                                                                                                                                                                            23
                  C..                  L~~+,~p$+tio~$~                                                                          . ‘1.1. . . .’. . . . . . . . . . ..*a.......... ‘:                                 . . . . . . . . . . . . . . . . . . . . ..~~.~..............~.................
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          :       De               ~Maj,or~&n&ibutors                                                                    .'     -:I.                                 :
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                  E.                    Generic,&                                                                          .;..~,....“.~.......................”’~~...........~‘~.“’
                                                                                            Guide,..*.......~......~..*..**.*,                                                   125,
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                     ‘,
                               ‘,‘,
                                               Care Compehwcies                  for Accountants   in the Federal Government
                                                                                                                                       I


 Intro&&io~                                  : ‘,
                             :_’      i
                                                                    :.:            :               ,*   .’
Identifying and understanding necessarycore competencies are more important than.ever
before. Financial managers needhighly qualified personnelwho are yell equipped to
contribute tothe missions of agencies.The CFO financial management community has                                                       k
recognized that there is imbalance between the skills and knowledge .of the existing work,
force and the new requirements for,.i.consolidated fInancialistatements; accountability reports;
performance reporting; integrated financial manigement ‘systems;commercial ‘transaction
                                                                ,:,  . .      ‘_
processing services;etc.
                                                                    ‘.   ~ ,, _I’       :
The impetus for developing core competenciesbegan in1994 following a government-wide
training symposium, sponsoredby the Chief Financial Ol&ers (CFO) Council and the Joint
Financial Management I~~~btrement,Program:(JFMIP), to shareinformation and identify
prior&s       forhuk&r&&i&                ~~~~~~~ment,~~~~iort~esi~~n~~edat'~e                               symposium'   '.


included developing core competencies for fin&&l management pers&mel~&hi&’ Gould
assist CFOs and manage&m obtaining and retaining a liighly’qu@ied .” tiorkforce with
knowledge, andkno%how. The firsteffort! resulted in the “%$&&&fdr        Core
Competenti’& for &‘&&al Man&geme& Personnelin thk Fe&iql Gdvernmt%irpublished in
1995.The’Pramework Document discussesthe rationale, in bioader terms, for developing
core competencies. In part, this Framework document statesthe time has come for the.’ ’ ,’ ,’
Government to ensure that there is uniformity
                                        I /, and consistency, to the extent‘. feasible, in
human resource development. 2        .”       ”                               _ :. ,
                                                   ,‘::    ,,     .’
Thih;document i9 one’of a seriesof core’competencies’publicationsdeveloped by the Human
RegourcesCommittee of the CFO Council and the JFMfP. The focus of the nor&
 Cbbpetezici& fbr Accountants in ‘&heFkierd Goi;emm&d~ tb highlightthe ‘knbv$ledge,
skills, and abilities @As) that accountants should’develop in order @perform their
functions effectively. This document concerns the rectiitment, development .andretention’of
staff for key financial management positions. The matrix that fol.lowSidentifies formal
developmental activities’(educational oppor&ities and work-related experiences)that may
help to build those KSAs. By using these and other corecompetencies asa’guide forstaff
development, agencieswill enhancethe capabilities of their.employees and improve their
                                                 ,,”     :, ,                  .,
financial i-nanagementperformance.
                      .!    ,                                            i
Accountants play critical roles in the financial management community ,Accountant.s
participate in a broad range of,activities related to the accounting and budgeting practices of
their-agenc~~~. ‘Un~e~-.*k”GPRA: I”gen~i~S.~~~d ~~ens-~~.~~~~~~‘integratioii-a~ong”th~~~’;
~ia~~~~8:‘i;i;~~~~~g~~~~~~i~&d $ccoG~&.&g &./.~ds* ‘Ai;;l-Yies -& no longer run .*eir
management processesas a seriesof independent activities: Asa resuit, accountants need to
be aware of, and participate in planning’and budgeting’activities to.make accounting
information more relevant to program managers.        ’



                                                                                                                               1

                                                                                                                                   i
                        ., I,
                                                  ,I -. .&we    Ckwpetencies,   Par Accountants   in the Federal Government


An interagency working group began the core-competenciesproject by iden$@ng            .,: .’
knowledge, skills and abilities for each position. Therefore, this document embodies‘these’
core competencies.The competencies      are divided into sevencategories:        .
                    I,’ .I1’..,. I.?                                   ‘,; “,,.- .,
                                                    ._             ,)       ‘.   ,. .’
        + Genera.l.Accounting
        , Fe~ird*ecdii.;ljlig’. :                z                            :

           + Basic dovemmerilAccduntin~/Operations                                               ., I, 1                :         ‘.
           i Planning; Budge,mig&d Acc~~~~~~ty/BGSiness.Practices               ,.                        I
                                                                                                “.
           + General Man&em&~                                                                        .       . I{.:: _:,I,,
           + Information Technology
           + General/Leadership skills,                             ,:,.        ,,: ,; I_                   : _. ..;..
                                                                                                                                        t
                    ,.       i :/ : ,,:,,;;.’ i           i .\                i 1j,!..,’
                                                                                   s_/),. .; .                                   ::     k
                                                                                                                                        1
These,arethe seven.general areas,that every accountant,should seekto~develop.,r;,                             Because     .i,.
employees,in these,’ positions
                         , ; cover,,such’,a
                                ,,C’i., ,I. broadrange of f$&ns, it !’is ,likely’ mat ,m;anagers                             ( I: ‘;
and employees,will ,need.totailor,.me+competencies to ,mlly            .j reflect ,I. what accountants ‘.            in:meir :
organizations should have knowledge
                                 .. .         of and   be   able to   perfor:m.       Included,      among,mese
competencies.may be ,accountmgprinciples, auditing ,an,drelevant experience. It is                                         ,:, :.
recpgnized ,mat,some.org,anizationsmay have uni.querequ~irementsfor human .resource,
development.,This,.document,focusesmore,on general applicabiliry, rather!than unique ’ ’
needs.           I ‘., .~             ‘I,;,       : .”     : ,,” ,‘..‘1’ !.              .’ . .         :,a.,‘.’.- ,, .,.
                      ‘.       ‘.       I,_ ,/a                                     ‘I       i ,, ,.I .:
The core competencies for accountants identify the knowledge, skill, and abilities considered
necessaryto perform effectively in today’s rapidly changing environment.’ in the financial’
management community, the perception,.a          is that the, skills of:tie, Federal,financial work force,
must grow to keep,up.with changing ,demands.It hasbeen recognized that accountants m.
the early stagesof their careersare notmlly knowledgeable about Federal accounting. v\;e
expect accounmnts; knowledge to gr+oy.over,,ti.me.,The ,co,mpemncies,                        have been designed-to.
showthegrowth /’ iof.accountants’knowledge,;                             ,:.., .,          .:a;          ,,. ,i, j             ,, ],.
                                                                                          ‘I g I,                              I
Leadership com,pe&cies are the.personaland professional attributes mai are critical to .’ ::,
successfulperformance in many occupations.    .‘_I ‘,, The U.S. Office/ of Personnel Management
(OPM) issued.theLeadership EffectivenessFramework (LEF). LEF defines i?                                                  I,,
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 http://www.opm~gov/ses/html~ecq~.htm .I .                              ,’
                                (,   .   ..   :        (.   ;
                                                                   /
                                                                                                                       ‘.J,
                                                                                                                         _’




Werrmsf.*;change the-waywehave
                   ,. : .,,,             be~~,dsing.~u~iness,.        essentiallyi;‘&nvent~gove,rnment5
                                                 ..+. j,‘- :.-~.*:r ,.,,$A  ‘,.                                       :*.l,i .,
                                                                                                         I &.,‘,:”.^,..
In imple,mendng govemrne~t~~i~e ‘~f;ancial mamigement improveme&‘one of .the goals of ”
the CFO Council is to provide’leadership to promote &efficient management of
government resourcesand assets.A strategyto achieve this goal is to attract, retain, and
develop highly qualified financial professionalswho .arevalued members of the management
team.


2
   ,.
             ‘_,              :;*,;   , :, *:3’Core Competencies    for Accountants      in the Federal Government


        :,         .’    ,.              ‘,.“.‘,.             ‘                   ,.i’    ;
                                            ‘/’          ,(        .L,,_                            :,
 As new legislative initiatives re-engineer’Federal financial management, Chief Financial
 Officers are concerned about the increasing difficulty in recruiting and retaining personnel
 with the skills neededto meet the new challenges.Recruithg and Retaimbg Financial
 Management. Employees - ‘UseN Tools is a.publication to help financial managers recruit
 and retain highly qualified personnel to meet the demands of Federal,CFO organizations.
 The document describesauthorities currently available to Federal financial managers,for
 incorporation into recruitment and retention strategiesand including qualification tools.
                            1’:;                          ,. “,‘$:‘.                    ‘.
 The CFO Council and the Interagency Advisory Group of Federal Personnel Directors state
 in tbe,above document that:
                                                                       ,I,‘:., ‘, .:_;,
                                                                                     ,. ‘::   :
         It is difficult to recruit accountams with the substantiveknowledge and
         qualifications necessaryto addressthe .fmancial accounting,issuescommon to the
         current financial environment. The.O’fhceofPersonnelManagement mandated
       L requirement ‘for 24 hours in unspecified accounting coursesis no’longei sufficient for
         many accounting’positions.,Key accounting disciplines, such as cost accounting,
         internal controls and auditing are mandatoryto performing many of today’s
         accountingtasks:Additionally, accountants,must function in a broad
         interdisciplinary management context. Multidisciplinary course work and/or :r
         experience, such as in capital planning and information technology, are appropriate
         supplement qualifications;        :             ‘?’         .’
    ,( ./’      <’         I,, L    _,
                                     ,   ”        : j
Existing qualification standards need to be raised. The Federal fmancial community believes
that in order foraccountantsto be.at the full operating level; they should have a four-year
degreefrom an accredited college or university. Colleges and universities have revised their
curriculums to ensurethat today’s graduatesacquire a strong foundation in businessissues
and operations from a global perspectiveas well as a,comprehensive,.in-depth understanding
of accounting. Additionally, recent changesin the Federal accounting profession implicate
the use of tools. from other disciplines, such as managerial economics, as a means to
enhanceunderstanding issuesconcerning capital budgeting and cost benefit. For the existing
workforce, Individual Development Plans (IDPs) must beimplemented for accountants to
ensurethat they acquire the KSAs necessaryto perform successfullyin today’s environment.
This document indicates the appropriateness,of the core competencies for three distinct
levels, showing the advancement of knowledge.

Level I Entry level; typically consisting of introductory fi,mda,mental,basic, and routine
                   activities; normally 1 to 3 years of experience as an accountant.

Level.2 Journeyman level; typically consisting of activities which addressspecifics,
                   proficiency, applications, and local missions, normally a minimum of 4 years of
                   experience as an accountant.


                                                                                                                 3
 :   ;   (i,        ;   ,,,,       ‘,   “‘.,-,,   ,:,      >;_       .:,,;
                                                                             ?,   , ‘I.   A;,.     ;’ CopeO~petqncies,           foP~Ac~ei&mts
                                                                                                                                 .                                      in the Federal Government


Level 3 Seniorlevel; normally a team;leader or,fust level;supervisor, typically consisting.of
            activities which addresscomplexity, expertise,,program impact,, or extended
     : ”   .operationsinvolving multiple, organizations..: ; ,. .: ,:,                              ,..y, ‘;.;:: .’ :,
                          I:.,“,     ,,              ‘..:           .‘,            _,     (
           / _                                          ” ’ ; ;,.,                      ‘I,’ .,’ .-3‘,: ,            ,.
                            ./.1\’ ,’           :          -/       i    t.        .“/.,
The KSAs, are listed in the first column, of the‘following matrix. The column entitled
“Learning Objectives!’describesthe detailed KSAs. The last column describes.. . + , :.:. : .:1
developmental:activities :that may be ,provided to the accountant,in order to ach,ieve’these
competencies.:Theseactivities include on&e-job ,uaining .and formal trainingcourses.-,,,: : ,X
Examples of .metypes of developmental activities to consider are listed in the last column of
the p&t@. ,*; I, ‘. .,(,I: .:, ,,,‘,.I:!,., ‘f.,:; :    .,.‘.:,I ._     ‘, -,I? : ; ,‘z::y,,,I,“,.: \.,:s’*;       ,Y .“,
           i ,‘.. .,‘,I                                                   ,.,, . .       .;     ,_’             ..
                              .,,<: ,,:       ,, -                                                   .-.L. ,.,’..;. :’ .’
How to Use Th(s Document 1.J                   ^ ii                                                                                                    .;’,:, .,, ?...,, ,,
       .   .’          . ..:,., !
                              ,::,;’_.;do.+ ‘;  -‘i. i../.)$,, :,,;;,,                                                                         “’ ,:.”;,*1.(.‘. -,:,..-i,.::_’.,_..:.: :,I,,,
                 .: .(,                                                                                                                       ‘I?‘,-
This .document:shouldbe used,as,a ,guidefor :making .a.multifu~~,o.f,.~orkforce
                                                                           ,,: ? decisions
from considering :what.fype:of @Gfto~hire, to plan.ningand:&c,utingstaff
                                                                    .’ ,,I        development “,
programs. hitshould;stimulate dis,cussionbet&en ,manageme,nt’andstaff regarding training
choices :or rotational assignment$an~d,
                            :,;I..    also assist,managem.entto communicate its: .,
expectations tostaff to help themjgrow personally’and professionally.,This,g&de ,shouldbe
used in developing an individual develo,pmentplan by the.individualand manager. A
sample generic.IDP can be found,in :Appendix E.,        ‘. :;:..;:! .,:!I ~1
                                                                           i 8_ ,: r :..:. I -.j
                                             .,                  :                          ’ ..                                        : i            ,)
               ,.          ,I..,                        ,/:’                                         J.‘,, ,’! /   :   :   i ”            ....t.i.                  ~, cf
                                                                                                                                                                 : .,.I I.” .,,,.L
                                                                                                                                                                                .,/   .,..., ;‘   ,;>,‘A
                                                                                                      ,, ,,,
Employees should be awarethat they have a responsibility fo~~~uildipgi.~es~~core:~,
                                                                      .’                       I,       ,
competencies in order to prepare themselves for .effectively executing
                                                                 ,..           their duties, However,
this document is ,merely‘aguide. While~providing advice to:helpiaccountantsbecome,,more‘::
effective, it does not guarantee‘promotionor qualification for specificpositions. : ,-::c :_
                        ,, :   Ij : a    (,’ I ‘,:.,.
                                                   ’ ./      ,i ; ;;y>;i, ( ,     ., ’ * ,‘,( ,‘..‘ .“,
          .       1 #‘I ~.(      -
                                 ‘. ,_I     ;. , :      ,; :; ;.         ,_’j,      ,:,,     :        ,_ !
Purpose ,of the Core Competencies, Series,,,., :                                                                                    ;                ,“.i          “.                   -:
                            : :i . .      *I                                                                                                                              :                                ;,
The seriesof documents is intended for the respectivefinancial managementdisciplines as a!
referencetool. In addition to serving ‘asa reference,tool, this document can be used in I
developing.the Core Competencies ,for personsin financial management; human resources..I
management; and otherrelatedrieldswho have a need to understandwhat constitutes core ,;
competencies,learning-objectives, andrelated developmental activities. “,           :
                                \                :~-   ’             .‘ :


Conclusions                                       and Recommendations                                                                                       ,.

The Human ResourcesCommittee of the CFO Council, JFMIP, and other financial
manage.mentleaders’throughout government have recommendedand,:supportedthe
development of the framework and core competencies,documents.Review.boards were
establishedto ensure the currency and accuracy of these documents. For core competencies
     ,.      :
                                 tike~timpetenctes    fir Accountants        in the Federal Government


to be most effective, financial managers and other leaders‘needto ‘fully support and promote
their use’tiithin their organizations: :Agenciesare encouragedto sharetheir best practices,in
education and training with other departments and with JFMIP for posting .on FinanceNet
to realize maximum benefit to the government.


                                         1           ,,   -
Training    Resources
           I, ‘,.
For the’competencies describedin this’document, there are numerous courses available
within each agencyfrom established:educationalinstitutions, and from the many ve,ndorsin
the businessof professional education. Classroom instruction is very important in order to
gain the essentialprinciples and policies of various financial management processesand
techniques, However, this knowledge must be reinforced with practical applications toward
achieving thesecompetencies. Accountants will also benefit from management training in
leadership, quality ‘management, team management and oral and written communications
in terms of facilitating their application of financial management principles. ’  ”
           ,3,‘.’                                            ,’
For on-the-job training, especially in high performance organizations, reinforce classroom
                            I i
~aihi.      ~
                                                         ‘,
An excellent resource for accountants to find the types of training to meet their specific
needsis through the Internet. The FinanceNet address--http://www.flnancenet.gov/--
provides accessto’the web pagesthat contain many of the’course catalogs and training
materials from both private and public sector organizations -in the education and training
business.



                                                                        ‘/             :




                                                                                                     5
     ;..   I’, ‘1.:   ,-,,. i ‘.,       :   :,’ .‘,,,   ’


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                                                                                                                                                                                                                                              .-
                                                                                                                                                                                                                                                                                                I




                                                                                                                                    Cope thnpetencies                                         for Accountants                  in the Federal             &nwnment

                   CORE COMPElENCdES
                           .. .
          :Knowledge of, @ility to-Use, ir Skill
                      in Using)
                                                       i1 T
                                                       -
                                                               Levels

                                                                                -
                                                                                                       LEARNING O&CTWES                                                                       DOlLLOPMENTAL                      A&TIES                       ‘.

                                                           1                    3
                                                       -                                                              ..
                                                                                x           Determine theappropriate application                                         l         Non-appropriated fund activities
                                                                                            of Federal cost
                                                                                                       . accounting standards                                            .         Trust~fi;ncl-
                                                                                                                                                                         l         Gifts/donations
                                                                                X           Assessimpacts-on agenCy/organizatior       ;                                           Cooperative Work
                                                                                            policies, systemsand procedures and        l                                           Deposit funds
                                                                                            provide substantive analysisand           l    Spejzialflmds’
                                                                                            recommendations                                                                         ..__
                                                                                                   -.: ,.                                   -_;.


                                                                                X           AnalyzeFederal legislation and       Work @&rience: :. L
                                                                                            policies and provide management with t Analyze,,proposedfederal legislations policies,
                                                                                            substantiveanalysis and                  ‘and/or gt$dance;and develop appropriate
                                                                                            recommendations                           implementation plans and changesto local
                                                                                                                                      poli&s,and’ procedures ‘.’                       .
                                                                                X           Understand accounting terminology
                                                                                            and.application. ,.,    -            6   R&&v           ne.+/r&ed           federallegislation, policies,
                                                                                                                                     &d/or guidance and develop appropriate
                                                                                X                                                     implementation plans and changesto local”
                                                                                            Appropriately apply accounting            ~oliciis and procedures
                                                                                            printipks and proceduresP work ._ 6-. Detail to office coordinating agency cost
                                                                                            products s           -’
                                                                                                                                      accounting
                                                                                                                                 l    Projects involving,analysis of cost and/or
                                                                                                                                   . +,fomac~-da~                    ... ,, :‘:-: .. .:.,,.
                                                                                X                                                        -, ,‘> . -7 -                           ,.‘*;I
                                                                                                                                                              ...f. :,
                                                                                                                                                             -. :
                                                                                i                                                                ^
                                                                                                                                          _--:. .. ..I-   -,,


                                                                            -
                                                                                                                                                           ~o&h:                        -.-   ‘!   -_
          Federal Financial Statementsand                                   X               Acqu&general understanding of
          Reports                                                                           Federal-financial reporting      -.                               Revenue Standard/Form Financial
                                                                                                                                                                                    and Content  Statements
                      .- “3. _. ,                                                                                                                          l
                                                                                                       .                                                   ;. .pq$.&~nt&‘c~;$edaal            statements
                                                                                x           t&~q~(j ~~o&@e (jethe *o&onents
                                                                                                                                                           L-’ ..Ac&--~~iti~-~qo*
                                                                                                                                                                Audited financial-statements
                                                                                                                                                                                     ..      .,..
                                                                                            of the agency/organization’s financial                         k-                                       . .. . - - *
                  ,.         ..                                                             statement and financial- _..
                                                                                                                     reports
                                                                                                                      . _-.. _                             l   .Treasu-yand-GM@ financial reports suchas !33,
                                                                             -..,                                                                               2 108, etc.
                                                                            .x Identify the requirements of Federal                                        t ,,_,_
                                                                                                                                                                SF 224:Statement.of.Trausactions
                                                                                  financial-’statements     and reports
                                                                                             ; .” -:>..:;,;:::
                                                                                                           .;*‘yf’.:
                                                                                                                   :.!;JL.:                                l            Contents-and-p~I:~..                                    ._‘..._            :

                                                                            -                                                                              l            Impact/connection to GAAP, FASAB, etc.                                                             :
                                                                                                                           _   -.   _.       - ,_ _
     S-    -.‘.                                                                                                                                       i’       L ..-.        -.- ._,-
                                                                                                                                                                                                                i                                        .. . ..       I

                                                                                                       wi----         --       ~-        -                              -----,/_r---                    ----f                    ----I__.                   --~~
r-
                                                                                                                                                                                                                    _... .-.   -.-          ._..   .--   . . .._ .-.           ----   -   --.
                                    -        -....-.           -. --.--   ---       -----     ----.-
                                                                                                  Core &mpefencies            for Accountanfs      in ule Federal 6ownment

            CORE COAPETENCIES         ~.                                                                                                      ._ . .
                                                     Levels                                                           ‘.I      .:,..-. . : ;.
   (Knowledge of, Ability to Use, or Skill
                                                                           LEARNING
                                                                               .I : ORJECT!WS
                                                                                       _.: ;                             ::   DEVELOPb+NTAL AhlM+ES”
               in Using)
                                                12            3     .._”

                                                X      X      X   Prepareaccurate reports                 Work-Experience:
                                                                                                          i Prepare.and/or analyzefinancial statements
                                                       X      X   Analyze~financial&ports                          ~

                                                       X ,X        Draftnarrativesectionsandprepare       ,-      ‘.                    -,
                                                                   explanatorytables, graphs;arid-charts i         -- F
                                                                  that report program performance,                                                                  _\ ..-
                                                                   including financial statements,based
                                                                   on the requirements of the GPRA and            ’ ..
                                                                   other legislation -for inclm~on in
                                                                   Department/Agency wide
                                                                  Accountability Reports to the
                                                                   President,the Congress andthe
                                                                   taxpayers. (Prepare and/or analyze
                                                                  .narratives, footnotes, and performance         x                 :
                                                                   measures~forfinancial statements
                                                                   and/or financial reports.)
                                                                        ‘..                :
2. Basic Government Accounting/Operations
1 Missions, functions, and                 X           X      X   Understand the organization’s mission Courses:     -
    organizational structure of the agency                        in context of its -legislative mandates  Internal orientation
                                                                                                              l
                                                                                                                              .- _briefings
                                                                                                                                    -’                        :.       ,.
    and its offices                                               ~and’Administration priorities for the        .’
                                                                  agency                                    k
                                                      X :X        Acquire knowledge.of:the                WorkExperiences: ..          ’
                                                                  agency/organization’s structure; : I    . I+id and dis~cuss  with supe&isor agency
                                                                  mission, functions, and major              authorizing legislation and agency mission
                                                                  components                                 statements
                                                      X       X   Comprehend how the agency is                l   Rotation?! assigmnents,including finance office
                                                                  organized to achieve its mission
                                                                                                          l       Attend and participate in key management and
                                                              X :Create a shared vision of the                    strategic:planning meetings and/or briefings
                                                                 organization; promotes wide
                                                                 ownership; champions organizational
                                                                 change
           ,._ :. , ..,
    ,?   :                                                                   _ 3.    -.:-.,   f                                 .: : _. ii , ,/_          .
                   ; .:,   ,,:              :
                                 :
                                     : ..
                                                                                                                  .- ..i_. .,. : i .,. ;.: ,-c-:      * - _, .. ;     _.:~...‘.<.9..
                                                                                                                              Core Competenchs         for Acwuntants       in the Federal Government

                        CORE COMPETENCIES
                                                                      Levels
               (Knowledge of, Aloili@ to Use, or Skill
                                                                                                 LEARNING ODJECTlVES                                     DEVELOPMENTAL ACTlVlTlES
                           in Using)
                                                             1          2      3


           5   Mission and functions of central   X                    X       X        Acquire knowledge ofthe roles and                    courses:
               agenciessuch as OMB, Treasury, GSA                                       -missionsofthe central agenciesand                   6 Federal government operations                     ‘_
               and OPM play in government                                               other service providers and how they                 l  Public administration
               operations                                                               interface with your agency:
                                                                                                                                         Work Experiences:
                                                                       X       X        Comprehend the relationships of                     Details to central agencies
                                                                                                                                             l

                                                                                        central agenciesto agency operations                Projectsworking on functions requiring
                                                                                                                                             l

                                                                                                                                            interaction with central agency staff
                                                                       X       X        Maximize~supportfor agency mission
                                                                                        by working ;vith central agencies
           6   Agency accounting policies and                X         X       X        Acquire knowledge of                                 courses:
               procedures                                                               agency/organization:           ”                     l  Financial policy
                                                                                        l   Accoinitingpolicies~and                          0. Standard accounting codes and entries
                                                                                            procedures-         .
                                                                                        l  -Agency financial reporting                   WorkExperience:             -
                                                                                                                                         Demonstrate and apply proficiency with accounting
                                                                       X       X        Develop, implement, maintain; and                policies and procedures in daily work
                                                                                        document -accountingprocedures to
                                                                                        meet changing requirements
                                                                                                         _.
           7   Public laws, executive orders, OMB            X         X       X        Comprehend and ~mcorporate                       courses:
               circulars, bulletins, agency directives,                                 legislative and.administrative                      Appropriations law
                                                                                                                                             l

               Comptroller General decisions and                                        requirements
                                                                                         _-           into .‘allworx-kproducts           l   Budget formulation
               court opinions governing the agency’s
               management processes                                                                              _, .I                   Work Experience:
                                                                                                           : _                           l  Details to planning, budget, and finance offices.
           8   Audits and formal reviews                               X       X        Acquimexperience in dealing with                Work Experience:
                                                                                        auditors, including preparation- for             l      Basicfinancial audits
                                                                                        audits, working with auditors,                   l      Auditing standards
                                                                                        commenting on audit-reports, and                 l      GAO reports
                                                                                        developing corrective action plan, and          . . C&pEance rgks.                                           ‘r*
                                 .“_ .~                                                 developing responsesto:audit reports            &‘.‘T   FMfi.A           ‘:-
                                                                                                                                           _                  .
                                                                                                                                         l      Internal controls reviews
                                                                        .,                                                 _.           : Financial statement audit reviews,                          _~
                                 1’../,.                                                                : .. ;  ( _.       *-
                                ,*,             :.                                                   i                       .           l      Rdtational,as~ign~~~t~~,           internal  review/agency
                                  I.i,‘.-!;,.                           : .                                                                     inspector general 2Fices
      ,.         I        _           . .            ..-..       .-                _.       .-. I..... _.. .-_.      - -. “.                 .I.-. ‘, .^ ____ ._, __.                   ..--,
                                                                                                                               j .. : .: ,<:.,   -..,.,..~.“.1..,.j /...y~.&-.,.
                                                                                                                                                                            ‘:-;- : I :_ ,_ . t I. .,,.: ,,.,.I--
rig                                                                                                               ---7 ~- -~-~- ,!,$&&,,nr
                                                                                                                                         ,,.,“ETT-r- ----“t 7 ---                 - e -““1”?-7T
                                                                                                                                                                                           .I            .- ~. ~~~-/~~
                                                                                                                                                                                                                     ~,-----.’
I
                                                                                                 Cope Competencies   for Acwuntanfs   in the Federal   Government

             COF&COMPETENClES
                                                  Levels-
    (Knowledge of, Ability to Use, or Skill
                                                                        WNING      .&WJECTlVES                        DEVELOPMENTAL ACTlVlTlES
                in Using)
                                              1     2       3                           :

’   Management Controls (Internal             X     X       X   Acquire a’general understanding of the Courses:
    Controls)                                                   importance of a strong systemof           Basic accounting course which includes
                                                                                                           l

                                                                management controls                       discussionof the .issuesof management control
                                                                                                          Management controls
                                                                                                           l

                                              X     X       X   Acquire knowledge in management
                                                                control concepts and principles        Work Experience:
                                                                                                          Demonstrate and apply proficiency with
                                                                                                           l

                                                    X       X   Acquire an understand&of how              management control conceptsin daily work
                                                                management controls reasonably            Annual assurancememorandum
                                                                                                           l
                                                                ensure that:                              Management control reviews
                                                                                                           l
                                                                l   Financial integrity is maintained     Review of management controls reporting of
                                                                                                           l

                           ‘.                                       for the recording of transactions     external audits
                                                                    and the recording of results          Systemdevelopment
                                                                                                           l
                                                                l   Transactions are executedin           Systemprocessreview
                                                                                                           l
                                                                    accordance with management’s
                                                                    general or specific authorization
                                                                l   Resourcesare safeguarded against
                                                                    waste; loss, and misuse-
                                                    X       X   Identifl and implement appropriate
                                                                controls and-application controls
                                                    X       X   Establish management controls
                                                    X       X   Assess,improve and correct
                                                                management controls
                                                    X       X   Apply checksand balancesto
                                                                transactions and procedures to ensure
                                                                data integrity and regulatory compliance
                                                    X       X   Monitor and evaluate systemsof
                                                                management controls with appropriate
                                                                documentation, identify deficiencies,
                                                                and assistin correcting deficiencies
                                                    X       X   Develop, implement, maintain, and
                                                                document management control policies
                       :                                        and procedures
                                                                                                                             Core Cbm~etencies                 for Accountants        in the Federal       &Sovernmeh<

            CORE GO;MPEI-ENC~ES       =                                                                                           ._                            ~                          ..‘.
   (hwtedge    of, Ability to Use, or Skill                     Leve’s             ‘. : ”   tiNINk          &&,,~~           ..                                DEVELOPMENTAL ACTIVITIES
              in Using)                                                                          ..:          ::
                                                            1     2.3.:.                               ,c                ;:.,                              ,

). Planning, Budgeting, and Accountability/Business Practices .‘: ‘: :
0 Plarmingand Evaluating         ~          X X X Plans andcoordinates with others                                                      coursq:
                                                                                                                                        .i Customer service
                                                                 X         X   Understanding ofthe major                                l  .Creative decision making
                                                                               componentsandthe requirements of                             Leadership
                                                                                                                                            l

                                                                               the agency’sstrategic.plan                               . GPRA
                                                                                 .._ .,
                                                                                                                                        l   Businessprocessre-engineering
                                                                           X   Establishespolicies; guidelines.,plans,                  l   Project management
                                                                               and priorities
                                                                                  :.
                                                                           X   Identifies. required resources ,
                                                                                 _;            ,.
                                                                           X   Monitors *progressand evaluates
                                                                               outcomes           ..         :’

                                                                           X   Improves organizational-efficiency and
                                                                               effectiveness
                                                                  X        X,Acquire.knowledge and experience in
                                                                             project management -.          .- .. n                                          ..
                                                                                                                                              .,
1 Specific agency/organization business X                         X X Acquire knowledge of principles and                              .~coul+:,‘;     :-,. ,-.
  practices                                                                  processes’ofbu&iess
                                                                              .,. : ‘..               practices                          0. Computer security awareness                               .:   :.
                                                                                                                                            Customerservice
                                                                                                                                            l

                                                                  X X Knov+dge of business,practicesas                                  -0 Industry training courses
                                                                             they relate to the financial. system@).                         ~.,i   .__ :,. ‘.
                                                                             Apply principles and ~processes    of
                                                                            .busirieSs,practicesto include:                             ‘Go&:. B&&nce~
                                                                                                                                                    c.      I_‘..“’
                                                                             0, ,Procurement l.&iciesLand                                   lRotational assignmentsare strongly encouraged
                                                                                 procedures ”                                           .* Businessprocessreengineering initiatives
                                                                            :t Property management. ’               ’                    0‘ Participation in industry interest,group meetings
                                                                               l Travel      ’
                          .: ,                                                 l Budgetconcepti               ,: :                     ,,             .-
                                                                             F Cost control ;                                                                                                                   .“..
                                                                          v    l Management controls
                                                                             0. _.Fiscal procedures                                                                                                        .. . .
                        ~‘I.”.“*
                             -:.‘.: -
                                                                             0 Performance .measurements                                                         :. ‘.‘... >..‘-..-‘_;.
      -,i -I I..,_-      ;1,;; ,... *        “ 3.,-.-..I.                                        .I.--: I _;
                                                                  .., ._
                                                                       :.        Customer service
                i: ,.a;, .$$Lyr :.‘, I . ::,                                   l


                                                                                                                     .   .                      . .        I    ..                                .   ..        _
            .             ,a_   I
‘.
                                                                                                       Core Com~etencies         for. Accountants   in the Federal thknment
              C()Ri&J#pwaES                          '.                     ,; ,]   ,.             :
                                                   Levels
     (Knowledge of, Ability to Use, or Skill
                                                                           LE&lUING~ODJEC~~S                    :,                DEVELOPMENTALACTlVtTlES
               in Using)
                                               1    2         3
                                                                   l   Quality control                                 8
                                                                   l   Ethics/Financial Stewardship
                                                                                                                                       ..
                                                                                                                                  ’            -.
12 Basic budgeting and program concepts X           X         X    Understand budget terminology and      -Courses:-,’
   and principles including agency budget                          application                            l  Federal budget process
   procedures and relationship with                                                                       l  Budget formulation
   financial management system(s)         X         X         X     Acquire knowledge ofagency’s general . &-@tpr~en~tio~
                                                                    budget principles, operations, and    l  Budget execution
                      _ . :‘                                      --procedures .,
                                                                                                          Work experience:
                                                    X         X     Understand the functions of agency    : Rotational assignmentsto planning, budgeting,
                                                                    financialsystems                         financei and program organizations are strongly
       .
                                                                                                             encouraged ,...
                                                    X ’ X           Appropriately apply budget principles
                                                                    and,procedures to work products
                                                                                                          l  Participate in agency budget planning
                                                    X         X     Efficiently retrieve, use and analyze
                                                                    information pertinent to daily work

                                                    X         X    Comply-with the                                         ,I’
                                                                   agency/orgaiiization?s.b~~~                        .;
                                                          _        formulation and execution
                                                                   requirements and procedures including
                                                                   documentation, processes,and controls                         ‘._        .’ ’
                                                              X Effectively interact with budget
                                                              -_ : personnel by providing financial
                     :,                                            information to facilitate budget
                                                                   formulation. and execution                              .:
                  ~:”
                     .I.
13 Structure of appropriations and other       X    X         X    Comprehendthe statutory and                 Courses:
   funds which support the agency’s                                regulatory requirements associated          l  Federal budget process
   mission.                                                        with budget execution ’ ,-                  & Bucrgetp@g&~’ and foiniulation
                                                                                                               l  Appropriations law .-
                                                    X         X    Develop an understanding ofinternal         . Cash management
                                                                   agency-fund control practices               l  Government accounting
                        .?‘. .*
                                       _.’                                                                                                     i
                       :;                           X: ., X        Develop and apply ‘k&.control        and
                       ‘7.., 2
                                                                                                 Core timpetencies              for Acwuntants       in the Federal Govepnm

            CORE-COMPmNCIES-           --                                                                                          _
                                                  LeVels
   (Knowledge  of, Ability to Use, or Skill
                                                                       ~~EA~IN~I~IGoar~ci-ii~~                                     DEVELOPMENWL       ACTIVITIES
              in Using)
                                                                                 .:, i                                                    . ‘. : _
                                              1     2      3    I   .- _,     _,    -.                                    .-   7 ‘i I.‘..
                                                                                                                        ‘.
   :    ’                                                      internal policies that ensure                      Work experience: ’ ”
                                                               administrative control of-,:
                                                                                          h&s                     i &Q@$ting
                  jj, 1: .’                                                     _.         : ;                             _; i> manager
                                                                                                                                  . _I in_..budget execution
                   .z:                                                              .::.
L Agency’s budget execution operations .X          X       X. Gain anunderstanding ofhow            .                 courses:
  and processesand how obligations and                         obligations and expenditures are                       l  Federal accounting courses       -
  expenditures are incurred for assigned                      recorded-                                                  Program regulations and operations
  program areas                          x         x       x. 1. .. :I. .       ‘i .:.                                l

                                                                                                                  l      Budget execution
                                                              .Record obligations and expenditures in
                                                              &e:fin&jaJ &p&m !                           Work Experience:
                                                                      .-     ..                          ,. Details to program offices
                                                                  : ---                       , j..-
                                                                                                             Joint projectswith program office staff
                                                                                                                  l

                                                                                _: ..,-
; Current accounting issuesand state-of-                   X   Ability to explain importance and                  collrses:
  the-art developments in resources                            impact of specific accounting issuesto             l    Relevant graduate-level courses
  management field; areas outside of the                       high-level officials                               l    Continuing education in the accounting field
  budget which have financial
  importance to the programs of the                               1 j.          ..I.~
                                                                                                              Work experience:
  agency                                                          .-                                             Interacting with.peers,and-customers
                                                                                                                  l


                                                                                  :                           i  Participating .in and attendance at professional
                                                                                                                 seminars.and symposia
                                                                                                              l  Permit.accountant.@ understand the agency’s
                                                                            .,                    :            . activitiesto be abletorelateaccounting to
                                                                                                                 program activities
 General Management
  Basic techniques,of financial               X    X       X   Comprehend the~fundamentalsof          ~olp+           .
  management, economic analysis,                               financial management ..’ ~ .’              Accountixig
                                                                                                            -_l       controls
  management controls; auditing, and                                                                  b Businessadministration
  program evaluation.                              X       X Convey fundamentals of internal          6 Analytical techniques .
                  -.;,: ..                                   management~controlsand control           + -Processre-engineering
                  .                                          techniques                  -      -        +ro:gram evaluation
                                                                                                              l

                                                              I.                                          Fundamentals of Federal procurement
                                                           X Apply range, of bench marking, analysis -1 Contract management
                    -                                        and progam-evaluation techniques        l . -Grants management               ~
                                                           :
                                                           X Explain principles of Federal auditing .’    Economics             :-
                                                             and their application to-program             Federal a,uditmg principles.
                                                                                                          l                                   i.                          -
                    $.‘7                                                                                                           :   ,-
              ,     _,‘, ..-                                 management
     ,


VI
                                                                                                                  --I   Y YV.m~~Y.U”“~VV   .“.   rm-“#,C-,LU         ,,,   L‘,ez   , mz”L31 a#   WIG   ,-..-.   --.-.


              CORE COMPETENCIES
                                                       Levels
     (Knowledge of, Ability to Use, or Skit1
                                                                              &lRNIN$      ORJECTIVES                                        DEVELOPMENTAL ACTIVITIES
                 in Using)
                                                   1     2         3                                         .,

18 Generally acceptedmanagement                    X    X       X
                                                             Understand acceptedmanagement                           courses:
   principles and practices                                  principles and practices, organizational l College management courses
                                                           _ development conceptsand prin~ples                      :.. Conferencesand workshops r __                         ,.
                                                              ‘,‘. .:
                                                                                                                    Work Experience:
                                                                       _ _ .i                                 ..     l    .ProcesSreengineering team
                                                                 .L.,,’ :                :
                                                              ,y.,.                                                       ~Human’resourceprojects
                                                                .) .I <‘.:.z;i:: ‘; ‘:-.                             l
                                                                                                      :-. 1,.
                                                              -.:       : ( ..: .. ., ;        .I.                   l     Organizational reviews
                                                                   .’ .     .i.~ _,._        ..
19 Organizational development concepts                 I X X Uriderstand.and ‘apply principles ‘&id                  courses:
   and organizational analysistechniques,                    gp$&g@ of.()rg.&&auo*d ):,::,..::::‘> . Organizational development
   performance effectiveness concepts,                       as@&enc .m&ag&&&&$&&i                                : . &&-&&ti~a&@&t                ..- ,_.
                                                                                                                                                         !Yf.. :       ..:
                                                             md ~i~~e,~aan~~~~~ht;*m~~e~~nt . &&c-&l&g>.;:::;;                                                   I,.
   productivity measurement and                                                                                                                 :’ .... 1
   measurementssystem                                        indi&&i-3~?Bkti$en&s ‘and efficiency . Program analysis:- :. .I                              ._..      ::
                                                             measures,,and measurement system                        F Performancemariagement- : :
                                                             des,i~ techniques-:
                                                                                            :..*.,:.L‘‘.’ ;, -:. wo& ‘-‘;,            ..;
                                                               i’ ’ :.                                                        &&.&&
                                                                                    ; .‘,~,.;’ -_
                                                                                                                     F Rotating tqHuman Resource Office
                                                                    .(                                               c Participating on performance measure
                                                                                               . ,: . :   -..-.-,. s development teams
                                                                   .,              -_ - ..:_                             : ,?(. ., .-
                                                         x x Idkn& ind .,*&                Fed&Td policies Co&&! f: :\ .: : I-_.. ;, :-
20 Federal procurement, contract                                                                                             -;:~ ,._
   management and grants management                          regarding procurement, contract                         . Federal.pf6c~e~&hi        :
                                                             &&i&&nf;            &op&ti&. @&me&j                     +     Gr&kp.          :.
                                                          \. ai;ia@mb             ‘- 1 :.                              ,lj ., _,.
                                                                                                                     6 1’ COntract management
                                                                             . ..__,
                                                                                                                     6 Project’dfficers training
                                                                                                                    l      Loan processes
                                                                                                                    0 Credit.. ._>reform
                                                                                                                    Work&p@ien@:. : :.                 A.,i             ..:‘. . .
                                                                                                                    l     Dev&pingstatement ofwork- for cbntract
_.            _         . _                                                           -- ._            ..       _ .it .,~?Ro&(j&l      Usignments
                                                                                                                              .- .;.-l_.   _ _r. ._                              ,..._
                                                                                                                                          .^
                    -. 5::.
                       . ;:.-.                                                                                                                          .<..‘“l-i,         . : ‘- ) -.
                      :..;.y,f^, , -,. 1   .-2 _                              .’;: _L, .I, _-‘. <.
                                                                                                .* ‘; ,!,;
     I ,- . . .                                        _c.‘I” ,,       ‘L
             .             ,. .I
. -1. ..
                                                                                                                       --r   ---------                    ---           .----   -----_--         _--   -__-   _ --_-   --_--____--_



                    CORE-COMPETENCIES
                                                             Levels    -.        ..-
           (Knowledge   of, A@ity to Use, or.Skill
                                                                                       LEARNING ODJECTlVE~                                                      DEVELOPMENTAL ACTlMllES
                       in Using)                                                                                                                .,:              ‘:      j
                             r/                          1     2      3’.                                                                             .

    1 ’ Productivity improvement systemsand                   X       X ‘Understand processesfor reviewing       cou;ses~ i’.      :      ;.
        businessReengineering processes                               p’ -and Reengineering businesspractices. l Productivity
                                                                                                                     - “’         improvement
                          -.                                              Interpret and apply knowledge and       i                       ‘.
                                                                                                                                     B~&&&&ng

                                                                         .design,acqmsition.process,procedures, 1. Process                                      reenanehg

                                                                          termmology and documents, and           l  Workhow analysis
                                                                         implementation of productivity
                                                                          ,improvement systems                   Work&xrience:
                                                                          I, .\-
                                                                              :. .,   . :     *._‘~:- ..,,       .., Reengineering team
                                                                             _,-.                              j  l  Rotation to planning office

                                                                                                           ‘i .:
                                                                                                                               .. ...
   p. Inhormation Technology                                                                               >                   .      z
   2 Basic personal computer applications;               X    X       X       IAcquire knowledge of automated data Courses:
         Automated data processingconcepts,                                   ,processingconceptsand tools               l .  Basic computer use
       ’ .tools, systemsand Internet capability                                                           .‘..          ; Software applications used by agency (i.e.,
                                                         X    X       X        Acquire knowledge of basic                     spreadsheets,graphics, presentation software)
                                                                              communications hardware and-
                                                                               software :                             : Work experience:
                                                                                                                         l    Incorporate learned skills into day-to-day work
                                                         X    X i X            Use automated accounting and                   assignments,as applicable
                                                                               financial &ms to record and classify . Use software such as word processing,
                                                                               .financial transactions                        spreadsheets,and-databaseprograms
                                                                            : ‘/.
                                                                                                                         l    Prepare charts and graphs using automated
                                                         X    X       X        Apply computer application&ills to             s-&+&e.-.
                                                                               present~financialdata using the           0’ Attend/participate in. meetings, workshops; and
                                                                               appropriate format (i.e., spreadsheet,         briefings’conceming~information technology (e.g.
                                                                              narrative, graphic)                            ‘.irse.of telecommunicatioris,~teleconferencing,
                                                                                                                       :, LAN, Internet, e-mail)
                                                              X       X       .Integrate,new applications/software
                                                                               into work activities                                            .‘.‘-

                                                                   .- X. . Develop requirements for automated                            ’
                                                                           accounting and financial systemsto ’                          ‘.-
                                                                           meet changing requirements and to
                        ._ .t I.                                           improve processes         ~_                                                                                    . ~: ,- .1 - . . .
                           .I.                                                                                                                                     :
                            -: ! I            .i.
                             .,                      %
                                                                                                                     .-_ ._----__--_--   _-- ---   - -----   ----_-

             CORE COMPETENCIES
                                                  Levels
    (Knowledge of, Ability to Use, or Skill
                                                                       LEARNING ORJECTIVES                            DEVELOPMENTAL ACTIVITIES
                in Using)
                                              1     2      3

13 Federal Financial Management System X            X      X   General understanding of the                courses:
   (FFMS); automated data systems                              fundamentals of                            -0 Financial SystemsDesign and Implementation
   development, documentation, and data                        agencies/organization’s FFMS
                                                                 -’
   administration policies, concepts,tools,                                                               Work Experience:
   and standards                            X       X      X   Acquire knowledge ofautomated data         . Use the FFMS in ‘daily work activities (Inputs,
                                                               systemsdevelopment, documentation,            Outputs, and Controls)
                                                               and data administration policies,          l  Rotational assigmnents’thatinclude systems
                                                               concepts;tools, and standards                 development
                                                   X       X   Operational applications:                                        -:
                                                               l   Datastructure.
                                                               l . Query reports
                                                               l   Problem Solving                                                                              ‘_
                                                               l   Integration with other systems
                                                               l   Integration with other applications

                      ..                                   X   Develop requirements for automated
                           ‘,                                  data systemsdevelopment,
                                                               documentation, and data
                      .                                        administration policies, concepts,tools,
                           2                                   and standards
                                                           X Advanced applications; Exposure to
                                                             the development or modification of
                                                             financial systemsincluding
                                                             determining FFMS requirements:
                                                               l User requirements
                                                               l Testing
                                                               l Training
                                                               l System reconciliation
                                                               l Systemdesign                     _-
,4 Financial System’s*Ftmctionalities         X    X       X General understanding of the general courses:
   NOTE-
   -*                                                        functionality of the financial systems       Financial SystemsDesign and Implementation
                                                                                                          l

   Refer to Core Competenciks for                            and their, interfaces with other systems
    Finann   System AhaIysts in the                                                                   -Work Experiences:
    Federal Govemmqq    for more detailed                  X Thorough knowledge of the                 . ‘Rotational assignments
    information relating,to this.competency                  organizatiori’s various financial                                 ‘_
                                                             systems’functionalities
                                                                                           Core Competencies            for Accountants   in the FiMemt Government

         CORE COMPETENCIES                    Levels       j
(Knowledge of, Ability to Use, oi Skill                        ._’ LEARNING ORJECTIVES                                      DEVELOPMENTAL ACTWITIES
            in Using)                                                       :
                                          1     2      3

eneral/Leadership Skills                  -                                                                                                                           1
vlrritten communication                   X     X      X   ~~onirnu+ates effectively in writing        zollrses:
                                                                                                       B Effective Writing
                                                X      X   Prepare routine mem&nda’ and                D “Plain English” writing ..                   ,.
                                                           reports ’ .’
                                                                                                   Work experience:
                            .:’
                                                           Reviews and critiques others’ writing   B _ Iticorporate
                                                                                                       assimeati learned skills into day-to-day work
                  .<
                                                       X
                                                                      _ .~
                                                       X   Conduct and/or participate in effective
                                                           tieetings :
                                                                       i-     ”         :.
                                                       X   Prepare and present analyses,ieports
                                                           and budget justific&ioti to officials
                                                       X   Pfepare and/or review document&on
                                                           in support ofreports   .-
                                                       X   Prepare.and review complex r&&ts
                                                           and justificatioti for senior
                                                           management.




                                                                                                                   :




                                                                                                                             >’


                                                                                                                       I.



                                                                                                                                  . .
                                                                       ,.,
                       .’


                             .




                                                                                                                             _




                                                                                                   _                                      ;   . .            ...I   --I9
                                                                                                                         UurG           wfnpr.m.?I~Gs                    Iur     HL;C;6   US~S-~SU   ‘mm am7   r-~rat             wvumumn

         CORE CO~PEIENCIES        ..’
                                                  Levels
(Knowledge   of, Ability to Use, OP Skill
            in Using)                                                                       LEARNING OBJECTIVES                                                                DEVELOPMENTAL ACTIVITIES

                                            1.2                     3                                 :         ,


                                                                                                                                                        I_
                                                                                                                                                         .
                                                                                                                                                                                               -,
                                                                                                                                                                       ..
                                                                                                                                                  :-          :
                                                  -.
                                                       .:               ._ . .ll   SerQicemotiGa~on                                                                                                                          -.
                                                                                   strategic~&&fig-
                                                                                                                                                                                               .-
                                                                ’
                                                                            .l Team bailding- :;
                                                                            -0 Teclmical~edibili~                                                    :
                                                                          : l    Teclmo&y qx@gement                                               ,.
                                                                             0. -Vision; .:-‘. ,.:                              .                 . :                                                                   -.        ,
                                                                                              -




                                                                                                                    ;.                                       J .:

                                                                                                                                                                                          ‘_

                                                                                                                                              . .

                                                                                                                                              .                        _-
                                                           ~_                                                                                     :     _.   .’
                                                                                                                                    z                                   ‘:
                                                                                                          .,.       ’                                                                          ‘^
                                                                                                                                                                  -.
                                 Cwe Competencies   for Accountants   in the Federal    Government

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 successfullymeet requirements for
financial servicesand integrity. Well-designed and delivered 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 Accreditatioo                                             Y

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 processto ,
assessand enhance the relevancy, currency and technical soundnessof course content.         j_
Theseassessmentsshould draw from customer as well as internal evaluations. Instructors
should be evaluated for their effectivenessin communicating ‘coursecontent.

Core Competency      Profiles

Education and training coursesshould 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 JFMIP. Where appropriate, practical application of course:material to the Federal
financial management environment should be emphasized. ‘,:. .,           ; ’ :::   : ::’ ., ,
                                                                  ., ,’          .
Delivery                                                                  ‘,,‘: : .i)
                                                                                        ’
Education and training providers should provide flexible, effective ah&native methods of 1 j.
course delivery, including on-site classroom, distance,learning, self-study, etc.,.in order.to ~
meet the diverse needsof agenciesand students.
    //   <:   d .   .,‘.’   / ,1
                                       ,I   +:j,   : Core !t%mpetencies   fiw Accountants   if? the Federal Government
                                                                                                                   ,,
                                                                                              ,‘.     i:.
                                                                                        !,,.,t;
                                                                                          ‘1        I ..<,I\.
                                                                                                           ‘,’.,

Appendix B
                                                                                 ..I ,’ ,\:.,_/ ,,:, ,‘.,,, :
Core Competencies                  Documents            Issued for Various Disciplines                                       r:
                                                                            ‘.      i:       :;

   Core Competencies in Financial Management for Program Managers in the Federal
   Government                                  :          . ..’     ‘. : ‘:    ( “I ..
                                                                                                                             I
   Core Competencies for Financiia’lSystem*bkiaI’sts,Yn the F”der& Govekment                                             j
                                                                                                                             I
   Core Competenciesiti Financial Managei&ktP for’1?%6@at Tec&ioIo& kersonn&I                                                I
   Implementing FinanciaI Systemsin the Federal Government’
                                                   . ._. I,: ‘, ‘;, “’ :.G’1,
                                                      ,...,“..                  ‘: ;’ .,.,     .,_
                                                                                                :_                           L
                                                                                                                             P.
   Core Competenciesin Financial Management for Management AnaI’st>                  and Fban@al
   Speciaiistsin the Federal Government            !.,:::;i;:,      ,,!!, ..!I,! I. i
                                                                                                                             I
                                                                                                  ”                          ii
   Core Conzbetenciesfor AccourjtantS in the Fede&&?e&nent                 ; ”’               ~’ ’
 ;   :.i.,   ,..   ..                                               :

                                                                                          C&e ~k%impMenciei              for bcoh-mts             in the Federal Government
                        :   I    :   ,,,       <   .‘(.   1’            ,,.‘,


                                                                                                                                                  / i
                                                                                                                                                          :,      i           ‘-       ,,,‘I .,,,. 1.             .:        :
                                                                                                                                                  ‘,:      ‘.          , ,.                         , ,, !

Appendix                                                       C                                                                                  ;.:‘I                       :-.,-’           ‘.’         “‘,’        ’        ‘.”

                                                                                                                                                  ‘. , .. i                                                    s,,,
                                                                                :’ i ‘,   .,    :       .:.          :             .”    ‘.       ,r;: :r       .’ ~’ ;       .”       ...)’         .: .:. :.‘.::. : ,,,
                                           !


List of Abhyviations
                                                                   ,_,,: ._,,:,                ‘:..,‘.,,, !‘/’ .’ .‘,,/. ,.      /.“‘, :,i,‘,‘:* a.,
                                                                                                                                                 ..’ ,.,’ ,, ‘,, : “”>L“,                                                   I.
CFO                             Chief Financial Officer
                            ;     .                                                                                         i. _( < 1 !.I .,‘, ,: : ,.                                                 .. .,.‘a!
CFO Act                         Chief Financial Officers Act of 1990                                                         ,,         : -, i                                                       ; :, ....l’
CGFM                            Certified Govemment~Financial~Manager :                                                                 ,.                      ,. i :,                               .,                   i, :,..

CMA         Certified~Management          , .,./ .‘,Accountant . .-:,.,T ,. !:’: :,.,I,..% .,,..                        ~,,,
                                                                                                                                     ,.,
                                                                                                                                         I ,: ),
                                         ,..‘~,i~‘:.~, ‘: ‘., “.., / ,,I,.‘_                      ,*:..~
                                                                                                      t ; .I               i             I’
CIA         Certified Internal Auditor ,‘, , ,‘, “” ”                                                                           ,’
                                                                                       I    ,?.     ,‘.                            I   ,,/,:/:* :> ;
&     ,.:I., ..Ii* ,,_,.’ ;ai ’ i ,. ,,et’;:<.,i 8I_,
                                                    *:..!,:,,,,.” ,‘I          .,:-”; . , 1 ‘,I’ :,:.,:.,‘; (z:‘, ‘, ‘,,                           ,y
            Chref Information Officer                                                                    ;,  ”     ;   _,   ;,:r,,   .,,,.
                                                                            . -’! i’.,“’,_,:, q. ,’: ,. / *> :.a’,‘;,...,..,:,, ..,,
CPA         Certified Public       .: /’.Accountant       i .’ ,,f.,;: ‘,: ;:‘..;:.%.
                                          ‘. ‘1                                      ’ ‘,!.‘, , ._!.:                 s‘,’/7’ ,. : .,,,.:,‘.G   . /‘_
FASAB      Federal Accounting                  StandardsAdvisory               Board                                  <,<,*... :;:/B. (;*,,, .;
                              .“,                                     .:.“.,.‘!‘..;f,
                                                                             . .II ,,lPl, ,j ,‘..
FFMIA      Federal-i.l,,\‘,‘\‘,
                          Financial Management     ; ?’ \ ‘, ! Improvement
                                                                       1 , I , ,._y*Act           of: 1996
                                                                                             $,,‘,V,,          ,,. ,,‘, ,!.)‘!,,J\.,.,, b...“’
                                                                                                        ,.II -‘I..’
FMFIA                           Federal Managers Financial Integrity Act
                                                                                                                                  ’
GAAP                            Generally Accepted Accounting Principles                                                                 ,.        ..
GAO                             General Accounting Ofke
                                                             .,                                                                                                   ‘.
GPRA                            Government Performance and Results Act of 1993

GSA                             Generai’Servic~sAdn;ihistration                                                 ‘/            ‘.I /‘~,                  ,,-’                              ”           ”
                                                                                                                                                                                               .,.
IT                              Information Technology

JFMIP                           Joint Financial Management improvement Program                                                                                                ’ ;
                                                             :.’
OMB                             Office of Management and Budget                                                                               .
OPM                             Office of Personnel Management

SFFAS                           Statement of Federal Financial Accounting Standards
       !’ I,   :   ‘1.
                         ,,.:;ri   ,,i,,’   ‘,,<   : c    /‘,,   ; %, ,’   ‘I’./   _, ,.. .@re:@mpt?t~@c~e~          ,Por Accountants               in the Federal Government

      Appendix D
      Major Contributors                                         to Revisions               of Core Competencies                         for Accountants
                                                                                                ‘-.“;, ‘,
      Co-Chair, Doris Chew, Joint Financial Management Improvement Program (JFMIP)
                                                                                                                                                                                               :.
                                                                                                                                                                                                          ,,        ”

     -Co-Chair, John Sander, Department of State                                                                                                                                      i-‘,,i                   ,(            I


                                                                                                                                   _,: ;                      ( ,                   .’ ‘. .;;                           .,
      Sue Champion, Department of Energy                                                                    .’           ’                                                          : ..i
                     ‘/,                                                                                                           :,I                                                                                  .;,

                                                                                                                             .-.
                                                                                                                                           ,’
      Diane Guensberg,General Accounting Office                                                                                                        , ‘. L,
                    .I 7,.:                                                                                                                                 :
      Lutricia Jackson, Defense Finance and Accounting Service                                                                                  ’
               ‘:, ), <,,,.’ t,/.
      Lisa Jacobson, General Accounting Office
                                                                                     .L’.


      John Kushman, Small BusinessAdministration         ’
                                      :,,::                                                                                                                   ./             : .,
      Lin Latham, Defense Finance’and Accounting Service                                                                                   ’          ’ ‘J’
                                                         _-
                                                                                                :,     .,        ”


     ‘,JeanMorgan’, Department ofEnergy
                                                                                                                                                                            .~I
      Linda A. Taylor, Women’s’Executive Leadership Program, JkMIP ’ ,                                                                                           ”             !,              ,,:.
                                                                .‘.                                                                                                                                   j
      Ken Wease, Social Security Administt’ation ’

      Patrice L. Williams;, Women’s Executive Leadership Program,JFMIP ‘-k i., I : .: I                                                                                                                                   :
                       .’                                              )‘, :/.       !J,. :: _’,. I!
                 ,‘:‘.    .,  ,,_I       ‘I                      ,, ‘I. , ,,:   ,. ‘.., ‘,i”:,       .’
                   !; ‘,.     I.,.:,  ‘:                                                         ..
      i’3.1~document was developed under theauspices of the
                                                         ,, CF~Cquncil                                                                                 Hum& R,&$’
      Committee and .L??MIP:
                                                                      ;’ ., ,’j!                                                                                     ,’




_,                 Kenneth M. Bresnahan ’                                                                                                                             ‘,,
                   Acting Chief Financial O&er, Department of,Labor, and ~”
                   Chair, CFO Human’I&ources Committee
                                                         .’
                   Karen Cleary Alderman                                  ,
                   Executive Director, JFMIP                      :                                                                                                ”




                                                                                                                                                                                                    25
                        :       ‘.,,        ,;   ‘.‘,
                                                        Core cdmpetencies                  .for Accountants                         in the Federal                              Government




                                               : lnstruckions for Completing the
                            tjeheric     lndividtial Developmeht~Plan Guid’e ~o~~~FiscalYear’                                                                                             ,’        ‘, ;”
                                                                 ‘.
This form is provided as a tool to help employees and supervisors’realize’the fullbenefits’of the lhiancial 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 ,+~cil, Human Resources
Committee. These documents are available via the Internet at: www.financenet.gov/tinancenet/&d~~fo/h~~~&e.htm~’
                                                                                  ,,
                                                                                                       .,,‘;’                         ,                  ..        .,    I,. : I c !                  ,.   ,’
                                                                                                                                          Exanipleg .,                         I..   /

                       Instructions                          :
                                                                   1.             -..                                :                                                              t,.                         i
                                                                                                                         (j.                     i’,,             ,‘.a ,_, ,f
                                                                                                                                                                                                ,

                                                                                        (Follow these examples by using the document                                                                                “Core
                                                                                        Com@i;ernnci’for Budget Ana&sts ifi the:Feders_l’-’
                                                                                        Government.“)
                                                                                  i             ‘4 ‘;.     :. .i’../1 .,. ,,..    ‘:
Items A through D are selfexplanatory.                                                  (Selfexplanatory)
                                                                                                   ‘,     ..,,)‘:) I-1 ,:”

E-El,    Select and enter (in Section El) the appropriate                               For instance, using the,core competencies for budget analysts
         colt? cbmpetenu*~/~ilg          objectives                                     document, you could select the category, ‘A. Btidgeting
         (Knowledge 04 Abilty          to Use, or Sk&in Using)                          Concepts fnd Processes. ”                                             j
         listed in the applicable financial management’                     i’.
                                                                                                         .‘,.. ..                                                       -i                : i       ;‘Ii
         core competencies document table.
                                                                                             ‘,    :                           .,         ‘.:                     .,i’. .,I. ‘L

F.       Select and enter the applicable Compcfieses)                   ,               An example..w,ould be,competency :No:!2, :‘Na.@re,
         to be developedfiom the list of core                                           charactetistics, application and structure of appmpn&ions and
         competencies provided under the category                                       other finds that suppoti accomplishment of the agency’s
         identitled in E above.                                                         m&ion” which is listed under the category selected in the
            .I                  >,                                                      examljleab(jve*‘,                ,’ !:.,A, ,‘.;‘.‘: ’ ‘.,I.;(.. ,’ I, .‘, :’
                                                                                                                                ,, .( ,‘,, I ” , \ , ‘, .”       .,
G.       From the DevelopmentalActivitiks cohmnr,                                       The associated:developmental activities for the above example
         select and enter the activity(ies) that coincides                              are the courses-,Federal Budget Process and Appropriations
         with the core competencies/leaming objective                                   Law - and work exp&ien& (qTT)I i,
         selected in F above.                                                                                   .,              ,’


         Enter the appropriate 23a~~~pnbn’tycode.                                       The code entered is basedIon how critical the developmental
                                                                                        activity is to your ability to perfdrm your job. For instance, the
                                                                                        course on the Federa Budget Process might 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.


H.       Enter the appropriate Que ofDevelopment                                        Continuing with the-examples provided, activity code C
         Ac&ti@@ir@as indicate in the core                                              (denoting course(s))would be entered here. Also, for work
         competencies table.,                                                           experience, one or a combination of the other activity codes
                                                                                        could be applicable, depending on the method you plan to use
                                                                                        to acquire the desired knowledge (i.e., OJT, Detail, or Other).




        26
                                                         CWe Competencies        for Accountants   in the Federal Government

I.      Enter the applicable training Dares.                 (For course information, the FinanceNet training webpage--
                                                              www.financenet.gov/finanCenet/jobs--is a useful t?oii$
                                                             locating applicable training vendors, courses and dates.) ,’
                                                                                                                        ._
                                                    .’                   ..
J.      Enter the No ofHolus associated with me              (Course schedules usually specify this information. For other            I
        training activities denoted in G above. ’            training, such as OJT, details,‘selfklevelopment, etc., enter the        :
                                                             estimated number of training hours if exact hours are not,
                                                             known.)                                                                  ;,
                                                                                                                                      b:
                                                                         .,                                                           F,

K.      Enter the Costof the training activity.              (Selfexplanatory)


L.      The Supern~orenters an Assesskntof the               An assessment,might read, “I concur with the information
        inborrna tion contained in the IDP Guide.            provided” or the supervisor may wish to add, delete, or change
                                                             information reflected in the.employee’s IDP.



SectionM is s&explanatory.             :




                                                                                                                                 27
                                                                                            Cope Compeencies   for Acbountants                           in the Fide@             6ove~meht
                                                                                                                                                                                                      ._

                                            Generic Individual     Development    Plan Guide For Fiscal Year                   ‘-
                                                                                                                                          ‘I                     .            :
                                                                                                                                         ...                                                :’
                                                                                                                      ; ._                                                               ^
                                                                                                                                                                                      :1 I ‘.
A. Name:                                 B. Date:
                                                                                                                                                                                                      .:
                                                                                                                              ..:.                                                                    :.
                                                                                                                      1_ :i
                                                                                                                     :::‘? .- Y_’                                                      ._;:,: 1;
C. Job Series,Grade and Title:                                                                                       .: ”                           -.               :
                                                                                 D. Supervisor’s Name:                                                                                ,__
                                                                                                                                                                                      ,i , :
                                                                                                                           :j
                                                                                                                                                                                                 -_   :
                                                                                                                                                                 .
                                                                                                                                                                         .:   ;
                                                                                                                                     I              .‘                                 ‘.        (’
                                                                                                                                                                                                      ..,
(To compkte. this form, I&T to the appzvpiate   Financial Management   Conz Comma-ks    +umemQ                          .:..        .;
                                                                                                                                                                                      ‘.
                                                                                                                        ;:




                                                                                                                                                                         ..   L
                                                                                                     A                                             -_
                                                                                                                                         )~




                                                                                                               T
 E. Core Competencies/                1G. Developmental Activities -      1H. Type of Development I. Dates     J.                             K. Cost L. Supervisor’s
     Objectives                            Description with                    &tivity(ies) -                  No.                                        Assessment
                                           Training Priority                                                   Hours
     (Knowledge of, Abiliy to vse, or                        -             C. Course
     Skill in Using)                                                     ’ J. On-the-Job Trahing
                                       Essential= A                        D. Detail
                                                                           S. Self-Development
                                                                           Core Competencies   for Acauntants   in the Fderal   Gowtnment
 F. CompetencyQes)to be developedz

 1.



 2. ’



 3.




                                                                       :


M. Eniployee’s Signaturk:            Date:   Suptiiviior’S S&nature:               Date:




                                                    _’



                                                                                                                                        29
i.
RequeSts for Publications
JFMIP documents may be accessedelectronically on FinanceNet Internet site:
httpr)l/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 sent to the following
addressaccompanied by a check.or money order made out to the Superintendent of
Documents, when necessary

Orders by mail:
U.S. GeneralAccounting Office
PO Box 37050
Washington, DC 20013

Orders may also be placed by calling 202/512-6000,by fax 2021512-6061 or TDD 202/512-
2537.
           U.S. Generel Accounting   Office
Joint Financial Management Improvement        Program
                                                              Bulk Rate
                     Room 311?                          Postage & Fees Paid
                  441 G Street NW                               GAO
            Washington, DC 205484001
                                                            Permit No. G-l 00
                                                        -
    OFFICIAL                BUSINESS

           Penalty for Private   Use $300