data. Also uses skill in assessing the degree to which program goals are met, and assists in developing findings/reports that identify operational problems and required corrective actions. Knowledge and skills to serve as an evaluator responsible for providing local commands and higher echelons with detailed briefings or position papers on the adequacy and accuracy of managerial and financial accounting systems and reports within the organization. Factor 2 - Supervisory Controls FL 2-3 275 Pts The supervisor or higher graded evaluator makes assignments by outlining or discussing a specific area of the review plan, including objectives, approach, priorities, and deadlines. Independently plans and carries out the assignment, handling problems in accordance with Army and Air National Guard policies, guidelines, and accepted auditing and accounting practices. Any unusual problems or situations, e.g., suspected fraud, are immediately brought to the attention of the supervisor or higher graded evaluator. Completed work is reviewed for technical soundness and to ensure conformity with Army and Air National Guard policies and Comptroller General Standards. Conclusions are reviewed for accuracy and validity, as supported by working papers; methods used in arriving at findings are not usually reviewed in detail. Findings and recommendations are evaluated for comprehensiveness, to include documentation of condition, cause and effect, and validity of recommendations in addressing causes of the problem. Factor 3 - Guidelines FL 3-3 275 Pts Guidelines usually consist of previous reports, Army and Air National Guard regulations, and/or general operating instructions of the entity under review. The guidelines generally apply, but do not specifically cover all situations encountered. Adapts these guidelines to the current situation in accomplishing specified objectives. Factor 4 - Complexity FL 4-3 150 Pts Reviews a range of Army and Air National Guard operations where standard accounting and audit practices apply, e.g., supply management, equipment maintenance, program analysis, and contract administration. Completes the normal review process which includes planning, survey, execution and reporting. Decisions regarding what needs to be done require analysis of programs, systems or operations where pertinent characteristics and issues are known and there are few conflicts in interpretations. The work requires comparing conditions found with what is expected according to regulations, program requirements and sound business practices. Factor 5 - Scope and 5-3 150 Pts The purpose of the work is to evaluate compliance, efficiency and effectiveness, using standard audit procedures or the methodology and procedures specifically established for
data. Also uses skill in assessing the degree to which program goals are met, and assists in developing findings/reports that identify operational problems and required corrective actions. Knowledge and skills to serve as an evaluator responsible for providing local commands and higher echelons with detailed briefings or position papers on the adequacy and accuracy of managerial and financial accounting systems and reports within the organization. Factor 2 - Supervisory Controls FL 2-3 275 Pts The supervisor or higher graded evaluator makes assignments by outlining or discussing a specific area of the review plan, including objectives, approach, priorities, and deadlines. Independently plans and carries out the assignment, handling problems in accordance with Army and Air National Guard policies, guidelines, and accepted auditing and accounting practices. Any unusual problems or situations, e.g., suspected fraud, are immediately brought to the attention of the supervisor or higher graded evaluator. Completed work is reviewed for technical soundness and to ensure conformity with Army and Air National Guard policies and Comptroller General Standards. Conclusions are reviewed for accuracy and validity, as supported by working papers; methods used in arriving at findings are not usually reviewed in detail. Findings and recommendations are evaluated for comprehensiveness, to include documentation of condition, cause and effect, and validity of recommendations in addressing causes of the problem. Factor 3 - Guidelines FL 3-3 275 Pts Guidelines usually consist of previous reports, Army and Air National Guard regulations, and/or general operating instructions of the entity under review. The guidelines generally apply, but do not specifically cover all situations encountered. Adapts these guidelines to the current situation in accomplishing specified objectives. Factor 4 - Complexity FL 4-3 150 Pts Reviews a range of Army and Air National Guard operations where standard accounting and audit practices apply, e.g., supply management, equipment maintenance, program analysis, and contract administration. Completes the normal review process which includes planning, survey, execution and reporting. Decisions regarding what needs to be done require analysis of programs, systems or operations where pertinent characteristics and issues are known and there are few conflicts in interpretations. The work requires comparing conditions found with what is expected according to regulations, program requirements and sound business practices. Factor 5 - Scope and 5-3 150 Pts The purpose of the work is to evaluate compliance, efficiency and effectiveness, using standard audit procedures or the methodology and procedures specifically established for
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