CP11 - Comptroller Civilian Career Program


  • A-01 Knowledge of the planning, programming, budgeting and execution system processes, products, terminology, and guidance documents (e.g., Program Budget Guidance (PBG), Command Operating Budget (COB), Program Objective Memorandum (POM), Mission Area Materiel Plan (MAMP), Long Range Research and Development Plan (LRRDAP), Future Year Defense Plan (FYDP)).
  • A-02 Knowledge of the generally accepted principles, standards, and theories of professional accounting (e.g., double entry accounting, accrual accounting, balance sheets, income statements).
  • A-03 Knowledge of appropriation and fiscal code structures (e.g., AR 37-100-XX), types of appropriations, types of funds and their uses.
  • A-04 Knowledge of mathematical and statistical applications (e.g., analysis of variance, confidence intervals, probability, regression, correlation, sampling theory, hypothesis testing, trend analysis, linear programming).
  • A-05 Knowledge of office automation applications (e.g., spreadsheets, word processing, graphics, database management, communication packages).
  • A-06 Knowledge of procedures used to record, classify, and report information on the financial position and operations of Army organizational components (e.g., recording obligations, classifying transactions, status of approved resources).
  • A-07 Knowledge of analytical methods and accounting procedures used to interpret financial reports and statements (e.g., ratio analysis, account relationships) in order to provide advice, consultation, and assistance to program directors/functional managers.
  • A-08 Knowledge of the practices and techniques of professional governmental accounting (e.g., appropriation accounting, fund accounting, general ledger controls).
  • A-09 Knowledge of trends and current developments in government accounting and financial management (e.g., general ledger reporting, deficit reduction, outlay management).
  • A-10 Knowledge of nonfinancial systems and controls as they interact with financial systems and the related internal control environment (e.g., logistic systems, integrated facilities systems, personnel systems).
  • A-11 Knowledge of when and how to use technical references (e.g., Comptroller General decisions, GAO standards, OMB circulars, DoD Accounting Manual, Treasury Fiscal Requirements Manual, DoD instructions).
  • A-12 Knowledge of DA accounting policies and reporting procedures (e.g., Army Regulations, the Army Accountant's Handbook).
  • A-13 Knowledge of the fund distribution process from Congress to the installation level and the procedures used to administratively control funds, including the legal/administrative limitations related to the execution of funds (e.g., AR 37-1).
  • A-14 Knowledge of Army internal control program and the requirements of the Federal Managers' Financial Integrity Act (FMFIA) as it pertains to accounting functions (e.g., AR 11-2).
  • A-15 Knowledge of general ledger accounting and the control/subsidiary account relationships and reconciliation techniques (e.g., accounts receivable, accounts payable, disbursing officers' accountability).
  • A-16 Knowledge of automated and manual accounting systems, including source documents, systems flows, systems interfaces, and related internal controls (e.g., STANFINS, CEFMS, SDS).
  • A-17 Knowledge of the debt and cash management programs (e.g., Prompt Payment Act, Debt Collection Act of 1982).
  • A-18 Knowledge of the expenditure process (e.g., interfund, transactions by others/transactions for others, cash blotter, statement of accountability).
  • A-19 Knowledge of procedures for processing direct and reimbursable programs (e.g., automatic reimbursements, funded reimbursements, interagency agreements, letters of authority/credit, transfer appropriations).
  • A-20 Knowledge of cost accounting principles/procedures and allocating costs to specific job orders or processes.
  • A-21 Knowledge of policies, procedures, and practices related to financial management of Non-appropriated Fund Instrumentalities (NAFI) (e.g., AR 215-5, AR 215-1).
  • A-22 Knowledge of analytical techniques used to evaluate nonappropriated fund financial statements (e.g., acid test ratio, average inventory turnover, cost of goods sold).
  • A-23 Knowledge of the procedures for fiscal year end close out (e.g., joint reviews of un-liquidated obligations) and financial reports certification.
  • A-24 Knowledge of the accounting and other financial data contained in documentation used in support of the accounting transaction (e.g., accounting classification, type of contract, damages, contract terms, notice of assignment, acceptance and payment terms, types of advances, travel itinerary).
  • A-25 Knowledge of the functions performed and operating procedures used by the components within the finance and accounting office and reasons for segregation of functional responsibilities (e.g., general accounting, cost accounting, commercial accounts, travel disbursing, civilian pay, military pay, quality assurance).
  • A-26 Knowledge of the legislative process and actions necessary to implement and modify guidance pertaining to finance and accounting policy (e.g., continuing resolution authority, pay raises, new entitlements).
  • A-27 Knowledge of automatic data processing concepts (e.g., mainframes, minicomputers, hardware, operating systems, software capabilities).
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