Flashcards
CDFM Module 1 Terms and Definitions
Cards in this deck (72)
- 1AppraisalComparison under an appraisal system of an employee's performance of duties and responsibilities with performance standards
- 2Critical ElementA component of an employee's job that is of sufficient importance that performance below minimum standard established by management requires remedial action and denial of a within grad increase, and may be the basis for removing or reducing the grade level of that employee. Such action may be taken without regard to performance of other components of the job.
- 3CriteriaQuality, Quantity, timeliness, cost-effectiveness, productivity, reduction in paperwork, courtesy, meeting affirmative action goals, or other tools which may be used to measure results of performance
- 4Individual Performance ElementsThose aspects of work that an individual has control over and that relate directly to assigned tasks
- 5Job ElementAny distinguishable unit (element) of purposeful or goal oriented work. The unit of work (element) may be at any level of specificity and may therefore correspond to what are commonly called tasks, duties, functions, responsibilities, performance dimensions, key results areas, or other terms for job aspects.
- 6Measurement ItemsThose specific items (within the selected criteria), which will be measured
- 7Measurement MethodsThe means used to determine the degree to which standards have been met
- 8Organizational Performance ElementsMeasurements of accomplishment for organizations or units, for which a supervisor or manager is responsible.
- 9PerformanceAn employee's level of accomplishment of duties and responsibilities
- 10Performance StandardsThe expressed measure of level of achievement including quantity, quality, and timeliness, established by management for the duties and responsibilities of a position or group of positions
- 11Unacceptable performance"Performance of an employee which fails to meet established performance standards in one or more critical elements of such employee's position." An "unacceptable" rating requires removal form the position by reassignment, downgrade, or removal from the service.
- 12Disparate Treatmentthe inconsistent or unfair application of a rule, policy, or practice that results in discrimination against a member of a protected class
- 13Adverse impactAdverse impact is the application of a rule, policy, or practice that has a limiting or screen-out effect on the employment of a protected class
- 14Affirmative Action Programsdocument agency goals designed to achieve a representative workforce
- 15Federal Equal Opportunity Recruitment Program (FEORP) plansAgencies identify, by occupation and grade level, where under-representation exists, and then develop recruiting priorities and strategies to eliminate the identified under-representation.
- 16Affirmative Employment Programsdesigned to increase the minority and female applicants for jobs where under representation exists and assist particular groups of people in employment and advancement
- 17Sexual harassmentDeliberate or repeated unsolicited verbal comments, gestures, or physical contacts of a sexual nature that are unwelcome
- 18AvoidingLeave well enough alone by retreating or withdrawing from an actual or potential disagreement
- 19AccommodatingKill your enemies with kindness by de-emphasizing or avoiding areas of difference and emphasizing areas of agreement.
- 20CompetingSplit the difference Both sides give up something in order to have peace. This is a general accepted way of handling conflict but it has very real limitations.
- 21CollaboratingTwo heads are better than one. Confronting the issue directly and using good problem-solving approaches allows both parties to work through their disagreements.
- 22General Internal Control DeficienciesDescribed as either a reportable condition or material weakness
- 23Reportable Condition - General Internal ControlA control deficiency or combination of control deficincies that in management's judgment represent significant deficiencies in the desing or operation of internal control that could adversely affect the organization's ability to meet its internal control objectives
- 24Material weakness - General Internal ControlA reportable condition that the agency head determines to be significant enough to be reported outside the agency shall be considered a material weakness and included in the annual FMFIA assurance statement and reported in the agencys annual Performance and Accountability Report (PAR).
- 25Control Deficiency - Internal Control Deficiency for Internal Reportingexists when the design or operation of a control does not allow management or employees, in the normal course performing their assigned functions, to prevent or detect misstatements on a timely basis.
- 26Design Deficiency - Internal Control Deficiency for Internal Reportingexists when a control necessary to meet the control operates as designed the control objective is not always met
- 27Operation Deficiency - Internal Control Deficiency for Internal Reportingexists when a properly designed control does not operate as designed or when the person performing the control is not qualified or properly skilled to perform the control effectively
- 28Material Weakness - Internal Control Deficiency for Internal Reportinga reportable condition, or combination of reportable conditions, that result in more than a remote likelihood that a material mistatement of financial statements or other significant financial reports, will not be prevented or detected.
- 29Unqualified Statement of Assuranceno material weaknesses reported
- 30Qualified Statement of Assuranceconsidering the exceptions explicitly noted (one or more material weaknesses reported)
- 31Statement of No Assuranceno processes in place or pervasive material weaknesses
- 32Assessable UnitAny organization, functiona, programmatic, or other applicabel subdivision, capable of being evaluated by management control assessment procedures. An assessable unit should be a subdivision of an organization that ensures a reasonable level of management control to allow for adequate control analysis.
- 33Assessable Unit ManagersThis includes top=level managers, down through operational managers, of all programs and activities in which funds, property, and other assets must be safeguarded against fraud, waste or mismangement and in which operations and resources must be mananged effectiviely and efficiently.
- 34Control ObjectiveA specific aim, goal, condition or level of control established by a manager for an assessable unit that provides reasonable assurance that the resources allocated to that activity are safeguarded or protected adequately against waste, fraud, or mismangement, and that organizational, operational or administratvie objectives are accomplished.
- 35Control TechniqueAny form of organization procedure or document flow that is being relied on to accomplish a control objective. Documentation for internal conttrol systems includes two types of written materials: Review documentation - shows the type and scope of review, the responsible official, the pertinent dates and facts, the key findings, and the recommended corrective actions; System Documentaiton - includes policies and procedures, org charts, manuals, flow charts and related written and graphic materials necesary to describe organizational structure, operating procedures, and amdintirative practices; and to communicate responaibilities and authorities for accomplishing progrmas and activities.
- 36DoD Functional ProponentThe DoD staff principal responsible for policy and oversight of a particular functional area
- 37GAO Standards for Internal ControlThe five GAO stadards define the minimum level of quality accpetable in Government and provide the basis against which internal control is to be evaluated.
- 38General Control EnvionrmentThe enviornment in which an event cycle operates, including management attitude; organizational structure, personnel competence; delgation of authority and responsibility; policies, procedures, budgeting and reporting practices and organizational checks and balances
- 39Key Internal ControlsThese are the internal controls that are most important to the accomplishment of the mission or responsibilities of an assessable unit.
- 40Internal ControlA systme of guidance, instructions, regulations, procedures, rules or other ortgnaization instructions intended to determine the methods to be employed to carry out mission or operatioal actions or objectives, and ensure that programs achieve intended results.
- 41Internal Control EvaluationDetailed examination of a system of internal controls in an assessable unit using the methodology specific to that purpose.
- 42Defense manpower managementrefers to the processes of determining manpower requirements for budgetary purposes and reporting manpower strengths to OMB.
- 43MobilizationProcess of assembling, organizing, and using manpower and material resources in preparation for war or other emergencies.
- 44Actual StrengthThe number of personnel in - or projected to be in - an organization or account at a specified point in time
- 45Assigned StrengthActual strength of an entire service, not necessarily equal to combined unit actual strengths because individuals may be assigned but not joined
- 46Authorized StrengthThe total strength authorized by Congress (for internal service applications only). Authorized strength may be used synonymously with documented strength.
- 47Average StrengthThe arithmetic mean strength for a speciic time span. The average strength for 1 year is equivalnet to work years
- 48DoD Civilian Work ForceUS citizens or foreign nationals hired directly or indirectly to work for DoD, paid from appropriated or non-appropriated funds under permanent or temporary appointment. This includes employees filling full-time, part-time, intermittent, or on-call positions. Specifically excluded are all Government contractor employees
- 49End StrengthStrength at the end of the fiscal year is synonymosus with end-year strength. Single point strengths for other points in time must be specified, such as end first-quarter strength.
- 50Future-Year Defense Program (FYDP)The official report that summarizes the resources provided to DoD. Identifies funding for each appropriation, manpower authorization and program, and selected types of unit or equipment authorizations by resource management packages called program elements
- 51Force StructureThe totality of units in a DoD component
- 52Manpower ProgrammingThe process of compliling and projecteing future manpower requirements; documenting these requirements; integrating them into the overall planning, programming and budgeting process; and translating them into a form that provides a basis for personnel procurement, training, and assignment.
- 53Peacetime StrengthThe authorized and programmed strength at the end of the fiscal year for active forces, the Selected Reserve and appropriated-fund civilian employees in the FYPD
- 54Crisis SituationA civil insurrection, civil war, terrorism, wartime, or hostile condition that threatens physical hard or imminent danger to the health or well being of the E-E civilian employee
- 55Emergeny Essential (E-E)Position based designation to support the success of combat operations or the availability of combat-essential systems in acordance with 10 USC 1580 (e) and will be designated as ke. Could be deployed to a crisis area
- 56Non Combat EssentialPosition based designation to suppor the expeditionary requirements in other than combat or combay support situations and will be designated as Key in accordance with Paragraph 4d(5).
- 57Capability Based VolunteerAn employee who may be asked to volunteer for deployment, remain behind after other civilians have evacuated, or backfill other DoD civilians who have deployed to meet expeditionary requirements in order to ensure that critical expeditionary requirements that may fall outside or within the scope of an individual's position are fulfilled
- 58Cability Based Former Employee Volunteer CorpsA collective group of former DoD civilian employees who have agreed to be listed in a database as individuals who may be interested in returning to Federal service to serve expeditionary requiremetns or who can backfill for those serving expeditionary requiremetns.
- 59Key EmployeesDoD civilians in positions designated as E-E and/or NCE will be desginated ket in accordance with DoDD 1200.7
- 60FTE employementThe total number of regular straight-time hours worked by an employee divided by the number of compensable hours applicable to each fiscal year.
- 61Full-time Permanent (FTP)A position noramally filled on a permanent basis and having a regular schedule.
- 62Other than Full-time Permanent (OTFTP)All positions other than full-time permanent, including temporary, part time and intermittent
- 63Fill Rate (FR)The average number of days between an employee leaving a position and the position being filled divided by the workdays in a year
- 64Lapse RatePercentage of the year a vaacancy occurs
- 65Number of Positions to Budget2.5% of the 100 positions are vacant during the year, therefore 97.5 positions to budget
- 66Voluntary Separation Inventive PayThe buyout program for DoD employees.
- 67Volutary Early Retirement AuthorityThe early retirement program for DoD employees
- 68Conversion to Contractchangeover of an activity from Government performance to performance under a contract by a commercial source
- 69Conversion to In-housechangeover of an activity from performance under a contract to Government performance
- 70Cost comparisonprocess of developing an estimate of the cost of Government perfromance of a commercail activity and comparing it, in accordance with the requirements of the Supplement, to the cost to the government for contract performance of the activity
- 71Most Efficient Organization (MEO)Refers to the Government's in house organization to perform a commercial actiity. It may include a mix of federal employees and contract support.
- 72Performance Work Statementstatement of the technical, functional and performance characteristics of the work to be performed, identifies essential functions to be performed, and determines performance factors, including the location of the work, the units of work, the quantity of work units and the quality and timeliness of the work units. It serves as the scope of work and is the basis for all costs entered on the Cost Comparison Form.