AR 215–3
Nonappropriated Funds Personnel Policy
Appendix D
Management Control Evaluation Checklist
D–1. Function
The functions covered by this checklist are the administration, operation and management of Morale,
Welfare, and
Recreation (MWR) activities and Nonappropriated Fund Instrumentalities (NAFIs). The internal
accounting and administrative
controls within the organization must provide reasonable assurance that assets are safeguarded against
waste,
loss, unauthorized use, or misappropriation. Some of the actions supporting this assurance of assets control
include the
review of all TDY travel requests/claims for appropriateness and prudence, and review of requests for
training to
ensure that the most economical and effective location and training is selected.
D–2. Purpose
The purpose of this checklist is to assist MACOMs and installation personnel responsible for MWR
activities and
NAFIs in administering APF and NAF resources, meeting reporting requirements, and managing and
evaluating key
management controls. The checklists do not cover all controls.
D–3. Instructions
Answers must be based on actual testing of key management controls, such as document analysis, direct
observation,
interviewing and sampling. Answers that indicate deficiencies must be explained and corrective action
indicated in
supporting documentation. These controls must be evaluated in accordance with the schedule in the
Management
Control Plan. Certification that this evaluation has been conducted must be accomplished on DA Form 11–
2–R
(Management Control Evaluation Certification Statement).
D–4. Test questions
a. Classification and Pay.
(1) Do supervisors certify that duties and responsibilities described in job descriptions/position guides are
accurate
by signing the job description/position guide?
(2) Were DOD job grading standards and DA authorized job descriptions/positions guides used as
appropriate?
(3) Are desk audits conducted when proposed job descriptions will upgrade positions, or downgrade
positions?
(4) Are 10% of the positions audited annually to ensure proper job classification?
(5) Are OPM and DOD standards implemented within 6 months of receipt?
(6) Are appeal procedures made available to employees?
(7) Are local pay policies written to ensure fair and equitable treatment of employees in setting and
adjusting pay?
(8) Are procedures in place to track pay adjustments to ensure adherence to EEO principles?
b. Employee Benefits.
(1) Do eligible employees receive an explanation of medical insurance available, enrollment period
limitations,
related costs, etc for both employees and newly acquired dependents?
(2) Are eligible employees receiving an explanation of costs and benefits associated with the basic and
optional life
insurance plans?
(3) Do eligible employees receive an explanation of costs and benefits available from the NAF employee
Retirement
Plan and 401(k) Plan?
(4) Are changes in medical insurance plans, life insurance plans and retirement plans made in a timely
manner?
(5) Were seasonal employees and employees in Leave Without Pay (LWOP) status counseled concerning
continuation
of benefits and medical/life insurance while in LWOP status provided?
(6) Are separated employees or survivors counseled concerning retirement plan options at termination of
employment
or death?
c. Legal and Regulatory Program.
(1) Are NAFI personnel files and records kept in a secure room or locked cabinet in the CPU?
(2) Are medical records properly safeguarded and maintained separate from the official personnel folders?
(3) Are Business Based Action (BBA) records retained for one year after BBA letter is issued.
(4) Are local Reemployment Priority Lists maintained for one year after separation of an employee
separated by
Business Based Action?
(5) Where concurrent appointments are held are employees informed of the 40 hour weekly aggregate work
limit
between the two jobs and the consequences of exceeding the limit?
(6) Are immigration and naturalization services forms I-9 timely obtained and retained for all employees?
(7) Are position descriptions annotated with the FLSA determination prior to appointment of an
incumbent?
(8) Are details to sets of duties evaluated as to grade to ensure the duties are not of a higher nature than the
grade of
the person detailed?
(9) Are violations pertaining to waste, loss, mismanagement, and unauthorized or improer use of NAF’s
investigated
and reported?
(10) Are penalties administered as prescribed by law and regulation?
d. Recruitment and staffing.
(1) Are references for selected individuals obtained prior to employment?
(2) Are background checks completed on selected individuals as appropriate?
(3) Is military service documented regarding length of service and type of discharge?
(4) Are all applications screened for possible nepotism?
(5) Are medical examinations accomplished where required?
(6) Are the reasons for selection of an individual for a job on the referral list?
(7) Is there a clearly defined audit trail from the request for personnel action to the job offer?
(8) Are job announcements disseminated so everyone eligible to apply for the position has the opportunity
to so?
(9) Do job announcements contain all the information required by law and regulation?
e. Incentive/performance awards.
(1) Are nominations for awards issued in a timely manner and in accordance with provisions of AR 215–3?
(2) Are nominations signed by both the nominating and approving officials?
(3) Are performance awards granted in accordance with DA Regulation 215–3 and local award policies?
(4) Are incentive/performance awards tracked to ensure fair and equitable distribution?
f. Employee relations.
(1) Are new employees informed at the time of employment or entrance on duty of the standards of conduct
and
behavior expected of them?
(2) Are the provisions of the Joint Ethics Regulation brought to the attention of all employees annually?
(3) When disciplinary actions are taken are previous offenses, if any, considered in arriving at disciplinary
actions?
(4) Was all information concerning alleged misconduct documented?
(5) Is disciplinary action initiated in a timely manner in accordance with Army regulation?
(6) Do supervisors provide employees proper advance notice of proposed disciplinary actions?
(7) Do supervisors provide employees with an opportunity to give their side of the matter in question?
(8) Do notices to employees about disciplinary actions contain specific charges of the misconduct,
including dates?
(9) Are employees provided the opportunity to review all the material relied upon in taking disciplinary
action
against them on their request?
(10) Does the servicing CPAC and legal office review dsciplinary actions prior to issuance?
(11) Are employees provided decision letters including the right of grievance or appeal?
g. Employee Development
(1) Is training /TDY/travel provided in accordance with AR 215–3 and the JTR?
(2) Is the training job related, beneficial to the organization, and beneficial to the development and
performance of
the employee?
(3) Is the training and location cost effective?
(4) Has all of the required paperwork been completed and submitted in accordance with applicable
guidelines?
D–5. Comments
Help make this a better tool for evaluating management controls. Submit comments to the Deputy Chief of
Staff, G-1
ATTN: DAPE-CP-NAF, Washington, DC 20310–0111.