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Advanced Comptroller Course (ACC)

The Naval Postgraduate School offers an intensive 60-hour course, spanning 8 weeks, in defense financial management (FM) under the sponsorship of the Assistant Secretary of the Navy (Financial Management and Comptroller) — ASN(FM&C). The course is part of the DoD Financial Management Certification program mandated by Congress in the National Defense Authorization Act 2012 (P.L. 112-81). The course is targeted to senior DoN Military (O-4 to O-6) and Civilian (GS-13 to GS-15) FM managers who are working on Level III FM certification. The course content is aligned to 8 competency areas at proficiency levels 5, unless otherwise noted.

The competencies are:

  1. Concepts, Policies, and Principles of Accounting (proficiency level 3) and Concepts, Policies, and Principles of Budgeting (proficiency level 3)
  2. FM Systems
  3. Decision Support
  4. Accounting Analysis
  5. FM Analysis
  6. Budget Formulation, Justification, and Presentation
  7. Budget Execution
  8. Advanced Financial Management

The curriculum includes weekly projects, presentations, discussion, and analysis. A comprehensive capstone project is submitted at the end of the course as a final project. The intent of the capstone project is to demonstrate proficiency in all competency areas, provide immediate payback to DoN for the education investment, solve real and relevant DoN FM problems, and to complete Level III certification requirements.

The course is offered in a cyberspace classroom with a live instructor. This delivery mode is intended to minimize disruption to student's work and life demands and provide maximum flexibility to students while completing the 60-hour requirement. No travel is required.

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