Nonappropriated fund (NAF) audit technicians work on all matters related to the audit of Marine Corps NAFIs. Marines in this MOS must have the ability to work independently and act objectively. As NAF auditors, duties require the ability to apply generally accepted Government auditing standards when performing and supervising internal audits of NAF records, procedures, and internal control systems. Audits are performed at the duty station assigned and may require extensive TAD travel to other Marine Corps commands throughout the world.
Prerequisites.
(1) Must be a sergeant or staff sergeant.
(2) Must possess a GT score of 110 or higher.
(3) Must have completed 12 semester hours of a combination of accounting or business-related courses from an accredited college or university. The courses accepted include: principles of accounting I and II; intermediate accounting I and II; cost accounting; auditing; business law I and II; and managerial accounting.
(4) Must possess an associate degree, or equivalent, from an accredited college/university in an accounting, finance, or business related discipline that includes a minimum of 12 semester hours of accounting.
(5) Must have a general aptitude for computers.
(6) Must have excellent communicative skills, both verbally and in writing.
(7) Must possess a secret security clearance.
Requirements.
If necessary, undergo a two-phase evaluation and training program as follows:
(1) Phase I
(a) Lateral move personnel and personnel requesting redesignation who have not been assigned to a MCNAFAS Regional Office for two years, must complete a two-year monitored OJT program structured to provide basic audit skills and indoctrinate Marines in audit policies and procedures. The first six months of this phase serves as a screening and evaluation period after which MOS 3441 will be assigned if the Marine is considered capable of learning the necessary skills to learn and objectively apply generally accepted accounting principles and generally accepted Government auditing standards.
(b) If after the Marine is assigned the 3441 MOS and is found unacceptable within the first 24 months of being assigned to a MCNAFAS regional office, the Regional Director can administratively drop the Marine from MOS 3441. Unless dropped for cause, this should not be a detriment to the Marine's career, due to the fact that some people do not have the aptitude or personality to be an auditor.
(2) Phase II
(a) Phase II training encompasses two areas of academic development. The first is for those Marines not possessing the necessary education to qualify under the Office of Personnel Management (OPM) GS-511 auditor education standards and the second is for those Marines selected for specialized training.
(b) Marines not qualifying under the OPM GS-511 auditor series after Phase I of training may be assigned to attend appropriate college or university courses. This determination will be made by the Director, MCNAFAS. The length depends upon the individual Marine's qualifications. Prior to assignment to the college or university, the Marine must have a
minimum of 36 months of obligated service. Marines not agreeing to meet the obligated service requirements will not be retained in MOS 3441.
(c) Marines selected for specialized training may be assigned to college, university, or technical schools. The length of this training will depend on the needs of MCNAFAS and the qualifications of the individual Marine. This training will normally not exceed 1 year in length. Prior to assignment to the school the Marine must be GS-511 qualified and agree to 24 months of obligated service for each year or part thereof necessary to complete the training. Marines not agreeing to meet the obligated service requirements will not be assigned to specialized training.
(3) Personnel lateral moving into this MOS will be assigned MOS 3400. Personnel requesting redesignation to MOS 3441 through the MOS reclassification board will be assigned MOS 3400. Additionally, all personnel requesting lateral moves or redesignation must be interviewed by the applicable Marine Corps Nonappropriated Fund Audit Service (MCNAFAS) Regional Director. After completion of a 6 month screening and evaluation program and upon the recommendation of the MCNAFAS Regional Director, these personnel will be assigned MOS 3441. Personnel assigned to a MCNAFAS regional office, after completion of the College Degree Program for a period of 3 years, who request redesignation to MOS 3441, will be redesignated upon their recommendation of the regional director and concurrence of Director, MCNAFAS.
(4) MOS 3441 will be assigned and voided by the authority of CMC (MMEA) when recommended by the CMC (MCNAFAS). The only exception is local commanders, upon the recommendation of the MCNAFAS Regional Director, may assign MOS 3441 for Marines with MOS 3400 who have lateral moved or Marines with MOS 3400 who requested redesignation and have successfully completed the first 6 months of Phase I Training. This exception is allowed since the Marine was previously screened by the CMC (MMEA) and CMC (MCNAFAS) prior to assignment of MOS 3400. SEP Personnel requesting a change of MOS must submit an Administrative Action Request through the CMC (MMEA) and the Enlisted College Graduate Classification and Assignment Board.
Duties.
For a complete listing of duties and tasks, refer to reference (y), Individual Training Standards.
Related SOC Classification/SOC Code.
Bookkeeping, Accounting, and Auditing Clerks 43-3031.
Related Military Skill.
None.
