text: Operational Art and Planning
  activities. Collaboration with higher, subordinate and adjacent commanders and staff personnel, supported
  by qualitative and quantitative data, contribute to the ultimate usefulness of the assessment plan. For more
  information on the design and construction of assessment plans refer to ADP 5-0.
  6-38. The assessment process is comprised of three activities:
  * Monitoring the current situation to collect relevant information.
  * Evaluating progress toward attaining end state conditions, achieving objectives, and performing
  tasks.
  * Recommending directing action for improvement.
  6-39. These activities occur continuously throughout the assessment process and are logically sequenced
  during the operations process. All levels of FM units and/or activities (strategic through tactical), conduct
  assessments of its operations. The extent, depth, and rigor of the assessment is commensurate with the
  availability of expertise, personnel, and systems support to perform assessments.
  6-40. In theater, FM leaders and staff monitor conditions associated with FM operations to collect relevant
  information that can be compared to the forecasted situation described in the commander’s intent and
  concept of the operations. FM systems provide quantitative data that when analyzed and interpreted can
  produce meaningful feedback on the progress of FM operations. Monitoring procedures are outlined in the
  assessment plan and IAW established SOPs. Many of the FM systems possess management report
  functions that generate statistics useful in assessing section, activity, or unit performances especially within
  the commercial vendor services. Financial managers must not solely rely on FM systems for their
  assessment data. Liaison with other activities (e.g., OCS, and supported units) and higher headquarters can
  provide meaningful information that would provide a better assessment of FM operations. Customer
  feedback is always relevant in developing statistics on FM operations effectiveness and efficiency.
  6-41. Evaluating progress of FM operations requires the comparison of those conditions pertinent to the
  operation against MOEs and MOPs to judge progress toward desired conditions. Evaluation is the heart of
  the assessment process and informs FM personnel on operational successes and deficiencies. Evaluation
  also provides insight on how operations may be improved to better accomplish the mission. Criteria in the
  form of MOEs and MOPs aid in determining how well FM operations perform desired tasks, achieve
  mission objectives, and attain a desired end state. A MOE is a criterion used to assess changes in system
  behavior, capability, or OE that is tied to measuring the attainment of an end state, achievement of an
  objective, or creation of an effect (JP 3-0). MOEs focus on the question of “Are we doing the right thing?”
  Examples: An FM MOE for the objective of reducing physical U.S. cash in theater may be the
  dollar amount of physical U.S. cash circulating in theater or the total number of contract
  payments made via EFT. A MOP is a criterion used to assess friendly actions that are tied to
  measuring task accomplishment (JP 3-0). A MOP assists in determining how well FM activities
  are performing FM tasks. These measures are easier to define, develop and track using FM
  systems or other feedback mechanisms. Examples of FM MOPs are obligation rates, pay support
  accuracy reports, AUT, Merged Accountability and Fund Reporting (MAFR), contract payment
  timeliness and accuracy reports, and case management system statistics.
  6-42. FM personnel develop MOPs and MOEs ICW other elements of the Fiscal Triad in order to ensure
  that operational objectives are properly supported by FM operations. Financial managers develop MOP and
  MOE benchmarks to determine whether FM operations are progressing, regressing or require adjustment.
  These benchmarks are based on FM standards prescribed in regulations, statute, theater policy or
  established FM best practices.
  6-43. Monitoring and evaluating are critical activities in the assessment process; however, FM personnel
  must use the information gleaned from monitoring and evaluating activities to develop and implement
  adjustments and improvements to FM operations. Based on the evaluation of progress, FM leaders and staff
  personnel recommend to the commander or make adjustments within their delegated authority. Assessment
  diagnoses threats, suggests improvements to effectiveness, and reveals opportunities. FM staff personnel
  present the assessment results, their conclusions, and recommendations to the commander as an operation
  develops. As improvements are made, the assessment process continues monitoring and evaluating the