CP11 - Comptroller Civilian Career Program


These are the seventeen core competencies for the Multi-Disciplined Financial Analyst occupational series GS-501 identified by three groups:


1. Auditing

  • M-07 Knowledge of the systematic examination (Financial Audit) and appraisal of financial records, financial and management reports, management controls, policies and practices affecting or reflecting the financial condition and operating results of an activity or organization; or analytical work (Operational Audit) related to the development and execution of audit policies and programs when such work requires the application of professional accounting, knowledge, standards and principles.
  • M-08 Knowledge of the techniques for summarizing the results of audit surveys e.g., memorandum, local survey report, and multi-location audit circular.
  • M-09 Ability to apply audit standards promulgated by non-governmental bodies, e.g., Institute of Internal Auditors and the American Institute of Certified Public Accountants.
  • M-10 Knowledge of the criteria for conducting a go/no-go decision at the end of the audit planning phase, the end of survey phase, and possibly during execution phase of a audit.
  • M-11 Knowledge of generally accepted professional auditing practices, principles, standards, theories, and procedures, along with an awareness of current trends and future developments in the auditing profession e.g., Comptroller General Government Auditing Standards (GAS), OMB, DoD and military service policies and procedures and regulations governing conduct of financial and performance audits and FMFIA, OMB Circular A-123, DoDD 5010.38 and other applicable agency regulations.

2. Accounting

  • M-01 Knowledge of the design, development, operation, or inspection of accounting systems; the application of accounting standards, policies and requirements; the examination, analysis, and interpretation of accounting data, records, or reports, and the provision of accounting or financial management advice and assistance to management.
  • M-02 Knowledge of the accepted accounting principles, policies, procedures and a general knowledge of the overall accounting structure and systems.
  • M-03 Knowledge of the laws, regulations, and various directives pertaining to appropriations, fund usage, and overall program planning and development.
  • M-04 Knowledge of the accounting systems and subsystems e.g., program planning, budget execution, and attainment reporting, in order to coordinate accounting decisions with other organizations for processing fiscal and accounting data.


  • M-12 Knowledge of program, budget, and accounting terminology, concepts, principles, laws, concepts and processes for formulating, presenting, defending and executing budgets.
  • M-13 Knowledge of agency budget principles and procedures, processes and their financial management systems in regards to the administrative control of resources, fund allocation and fund control
  • M-14 Knowledge of budget and financial analysis techniques and state-of-the art developments in the budget field.
  • M-15 Ability to perform a variety of budgeting systems assignments requiring new and innovative approaches to structuring and modifying budgeting systems.

4. Fiscal Law

  • M-22 Knowledge of the legislative, administrative and regulatory requirements, laws, and policies that apply to strategic planning (e.g., GPRA, GMRA, CFO Act, etc.) and the impact of identified requirements on external organizations and operations.
  • M-23 Knowledge of the Anti-Deficiency Acts, theories of appropriation law, and their implications for financial decisions.

5. Managerial Fiscal Responsibility

  • M-43 Knowledge of the requirements and principles of the Federal Managers' Financial Integrity Act (FMFIA)
  • M-44 Ability to implement fiscally responsible management controls systems within the agency, including a quality assurance program, and to effectively support program auditors, respond to findings and harness audit information for program improvement.
  • M-45 Skill in maintaining control of resources, fund allocation and fund control, paperwork management, program objectives, inter-and intra agency reimbursable agreements and funding and financial reports in a fiscally responsible manner.
  • M-46 Ability in monitoring agency's use of funds; providing advice on agency's fund control system; preparing apportionments and the OMB required documents; designing and using system processes and procedures that ensure financial integrity.
  • M-47 Ability to establish and administer management controls to provide information to and retrieve information from appropriate systems and to disseminate that information to appropriate users.

6. Resource and Program Management

  • M-48 Knowledge of missions and functions of federal agencies and the branches of government e.g., OMB, Treasury, GSA, OPM, legislative, judicial and executive, and their roles in Defense operations.
  • M-49 Knowledge of and ability to use principles, methods, techniques, and systems of financial management to improve effectiveness and customer service.
  • M-50 Knowledge of general manpower management and organizational functions to include requirements determination, allocation, utilization, documentation, costing and reporting processes as they relate to financial management.


1. Acquiring and Contracting

  • M-05 Knowledge of basic contracting procedures, types of contracts and evaluation of requests for proposals, contractor proposals, cost/performance and schedule data
  • M-06 Knowledge of acquisition strategies such as dual sourcing, multi-year procurement, sole source competition, etc.

2. Business Processes and Practices

  • M-16 Ability to acquire and administer human, financial, material and information resources in a manner which instills public trust and accomplishes the organization's mission.
  • M-17 Ability to use technology and best business practices to enhance decision- making.

3. Cost and Operations Research Analysis

  • M-24 Knowledge of concepts, principles and procedures (including methods of statistics such as analysis of variance, confidence intervals, regression, etc.) for performing cost and economic analyses and estimates for a variety of programs (e.g., information systems, ADP hardware/software, force structure, training, manpower, weapon systems, etc.).
  • M-25 Knowledge of operations research techniques (e.g., linear programming, queuing theory, modeling and simulations, decision risk analysis, etc.)
  • M-26 Knowledge of policies and procedures governing Defense cost and economic analysis programs, and life cycle management techniques for various systems, programs and acquisition strategies.

4. Information Technology (IT) Management and Application

  • M-32 Knowledge of cost effective and efficient approaches for integrating information technology (IT) into the workplace for improving program effectiveness, developing IT based strategies to enhance decision-making and improving customer service.
  • M-33 Skill in personal computing, e.g., spreadsheets, word processing, graphics, database management, communication packages.

5. Managerial Services

  • M-40 Knowledge of generally accepted management principles, practices and functions.
  • M-41 Knowledge of complex/large-scale management improvement study design parameters, and analytical techniques that apply to organizational development concepts, principles and processes.
  • M-42 Knowledge of performance effectiveness concepts, productivity measurement and improvement systems and business reengineering processes.

6. Organizational Performance Measurement

  • M-54 Knowledge of the management and evaluation systems that use performance measurement to achieve program objectives.
  • M-55 Ability to manage the evaluation systems that use performance measurement to achieve program objectives.
  • M-56 Knowledge of the various types of performance measurement and what levels of information they provide to decision-makers.
  • M-57 Knowledge of the methods for evaluating programs which have a diverse customer base.
  • M-58 Knowledge of the benefits of performance measurement as a tool used in the management strategic planning process.

7. Project Management

  • M-51 Ability to research, interpret, and apply laws, regulations, directives, policies, Comptroller General decisions and court opinions governing the agency's management processes.
  • M-52 Knowledge of program planning, analysis and evaluation including program issues and analytical techniques to measure progress toward objectives.
  • M-53 Knowledge of methodologies and techniques to balance and prioritize programs within total resource availability (e.g., decision analysis, functional and program reviews, etc.).


1. Interpersonal Skills

  • M-18 Ability to use the personal and professional business habits of communicating effectively and honestly with the result of attracting others to a similarly reasonable and logical point of view.
  • M-19 Ability of expressing information in writing and orally, in a succinct and organized manner that is appropriate for the intended audience. Effectively listens to others and clarifies information as needed; accurately uses English language (i.e., grammar, spelling, punctuation, syntax).
  • M-20 Ability to display consideration and appropriate responsiveness to the needs, feelings and capabilities of a diverse work group in varied situations;
  • M-21 Ability to demonstrate tact, empathy, sensitivity, and respect in the interaction with others.

2. Human Resource Management

  • M-27 Knowledge of how human resource management (HRM) policies and practices support the missions and functions of the organization. Knowledge of the applicable HRM legislative, administrative, and regulatory requirements; and the impacts of human resource management policies on external organizations.
  • M-28 Knowledge of how HRM policies and practices support the missions and functions of the organization and the impact on policies in external organizations.
  • M-29 Skill at building teams and fostering cooperation throughout the organization.
  • M-30 Ability to manage HRM resources planning, recruitment and selection processes to acquire and maintain a diverse workforce in support of the organizations mission and meeting customer needs.
  • M-31 Ability to assess employees' unique developmental needs and to provide developmental opportunities which maximize each employee's capabilities in an effort to optimize workforce potential while meeting the organization's strategic vision.

3. Leadership and Management Development

  • M-34 Knowledge of the factors affecting the organization and the leaders ability to act as a catalyst for change, when needed. Influencing, motivating and challenging subordinates. Ability to design and implement strategies which maximize employee potential and foster high ethical standards in meeting the organization's vision, mission and goals.
  • M-35 Ability to demonstrate leadership in setting the workforce's expected performance levels commensurate with the organization's strategic objectives; inspiring, motivating, and guiding others towards goal accomplishment.
  • M-36 Ability to empower people by sharing power and authority.
  • M-37 Ability to foster commitment, team spirit, pride, trust, and group identity.
  • M-38 Ability to develop leadership in others through coaching and mentoring.
  • M-39 Ability to develop continuously, one's leadership and managerial skills potential through training.

4. Strategic Vision

  • M-59 Knowledge of the strategic planning process and how it relates to financial management.
  • M-60 Ability to develop creative and innovative solutions to complex financial, budget and program management issues.
  • M-61 Ability to identify problems and potential concerns, provide leadership and involve others in the decision making process and build support for options that provide solutions
  • M-62 Knowledge of applicable legislative, administrative and regulatory requirements as well as organization specific strategic planning guidance.
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