<p>Do You Love Numbers? Are You a Skilled Non-Profit Controller or Assistant Controller with an Entrepreneurial Spirit? Have you ever dreamed of combining your financial expertise with your passion for making a global impact? Are you ready to work for a forward-thinking non-profit organization that values innovation and looks for entrepreneurial leaders like you? If so, keep reading. This is your opportunity to step into a leadership role within a globally recognized social-impact organization that is driving positive change across the world.</p><p><br></p><p>Our client, a $35M non-profit in the DC Metro area, is looking for a talented Controller who will partner with the CFO to manage and oversee all aspects of the organization's financial and accounting operations. This leadership position offers the chance to work closely with senior executives and program leaders, empowering them to make informed decisions while ensuring financial excellence across the organization's operations. This isn't just a finance role; it's about joining a team dedicated to making a meaningful difference—designing systems, processes, and strategies that support the organization's work to create lasting social change worldwide.</p><p><br></p><p>Responsibilities:</p><p>*Manage accounts, ledgers, and reporting systems to ensure compliance with GAAP standards and nonprofit regulatory requirements.</p><p>*Implement internal controls for revenue, costs, budgets, and asset protection while ensuring accurate financial transaction recordings.</p><p>*Coordinate and oversee audit processes.</p><p>*Analyze financial data, prepare timely reports, and communicate updates to senior leadership.</p><p>*Review and approve payroll transactions.</p><p>*Support the CFO in engaging with the board’s audit and finance committees on financial trends and strategies.</p><p>*Oversee accounting for grants and programs to ensure spending aligns with budgets and funding requirements.</p><p>*Build and maintain relationships with external stakeholders like banks, lenders, and vendors.</p><p>*Develop and enforce finance policies, procedures, and systems to support operations.</p><p>*Lead improvements to the accounting ERP system (NetSuite) and coordinate system rollouts in additional locations.</p><p>*Lead and develop the finance team, fostering clear communication and strong collaboration.</p><p>*Strengthen partnerships with HR, IT, legal, and program teams to streamline operations.</p><p>*Promote a positive work environment and provide coaching to tackle challenges collaboratively.</p><p><br></p><p>The ideal candidate will be an individual who thrives in a fast-paced, mission-driven environment and has the following qualifications: CPA,10+ years exp with 2–5+ years of experience in a Non-Profit Controller or Asst Controller role, strong background in grant accounting from private foundations NOT government grants, NetSuite or something similar, strong analytical and problem-solving skills, including the ability to research and apply technical accounting standards as required, a collaborative mindset and ability to educate colleagues with varying levels of financial knowledge and a passion for innovation and working in entrepreneurial teams where creativity, adaptability, and results are valued. Comp range for this Controller role is 130-135K in base salary + bonus, full benefits and this is a hybrid role in the office in Arlington, VA a minimum of 3 days/week. To apply to this job please do so through this posting or reach out to Caren Bromberg Bach on LinkedIn or call Caren Bach at 301.965.9035.</p>
<p><strong>Controller – Leadership and Transformation Opportunity ($200-250K, Bonus)</strong></p><p>Are you a transformational accounting leader looking to drive strategic change and innovation? We are seeking a highly experienced Controller who excels at strengthening teams, modernizing financial operations, and delivering results in dynamic environments. This position is ideal for a CPA with a combination of public accounting (Big 4 or similar) and media, marketing, subscription or other complex multi-entity industry experience, who is passionate about building a best-in-class accounting function. As Financial Controller, you will play a pivotal leadership role in maintaining financial integrity and transparency, while spearheading the evolution of accounting processes, systems, and team culture. Reporting to the CFO, you’ll combine strategic vision with hands-on execution—championing process improvements, implementing new technologies, and developing high-performing teams. This is a highly visible role with organization-wide impact and the opportunity to set the standard for excellence</p><p><strong>Strategic Leadership & Transformation</strong></p><ul><li>Lead global accounting operations: general ledger, close, consolidation, and statutory reporting.</li><li>Assess, redesign, and implement improvements in accounting processes, structures, and operating models.</li><li>Operate as a “player-coach,” providing both big-picture vision and tactical execution through critical transitions and systems upgrades.</li><li>Inspire a culture of excellence, accountability, and continuous improvement.</li></ul><p><strong>Financial Reporting, Controls & Governance</strong></p><ul><li>Ensure accuracy and timeliness of all financial statements, internal/external reports, and worldwide consolidations.</li><li>Maintain and enforce robust global accounting policies, standards, and revenue recognition practices.</li><li>Design, enhance, and monitor internal controls and risk management frameworks.</li><li>Present actionable financial insights and reporting to senior leadership.</li></ul><p><strong>Process, Systems & Automation</strong></p><ul><li>Lead ERP and accounting technology evaluations, migrations, and adoption.</li><li>Drive modernization and automation of processes and systems to improve scalability, transparency, and data integrity.</li><li>Champion continuous optimization of workflows and technical solutions.</li></ul><p><strong>Business Partnership, Audit & Risk</strong></p><ul><li>Serve as the primary liaison to external auditors and ensure streamlined, compliant audit processes.</li><li>Collaborate closely with FP&A, operational leaders, and risk management teams for high-impact reporting and governance.</li><li>Strengthen partnerships with internal audit and compliance stakeholders.</li></ul><p><strong>Team Leadership & Development</strong></p><ul><li>Build, mentor, and develop a high-performing, growth-minded accounting team.</li><li>Create a team culture rooted in inclusivity, innovation, trust, and professional excellence.</li><li>Set clear roles, expectations, and development plans to ensure both immediate and future team success.</li></ul><p><br></p>
<p>Our client, well known non-profit organization, is searching for their new Controller. This important role reports to a dynamic CFO who is known for mentorship and open lines of communication. The ideal candidate will have experience with evaluating and implementing accounting processes as well as managing the month end and annual close process efficiently. The Controller will provide day to day guidance, mentorship and training to an established team and will have room to add their signature to the success of the organization. Core duties for this Controller position will include:</p><p> </p><ul><li>Mentoring, directing and guiding the corporate accounting team including financial reporting, accounting operations, general ledger accounting functions and account reconciliations</li><li>Performing financial reporting, working on and managing the month-end close as well as coordination of needed compliance and the annual external audit</li><li>Serving as a liaison to auditors during annual financial statement audit and assist with audit preparation</li><li>Responsibility for information on form 990 in collaboration with the other corporate level teams</li><li>Ensuring proper reporting for an array of funding sources including federal and state contracts as well as corporate sponsorships and other special agreements</li><li>Reviewing balance sheet account reconciliations and preparing adjusting entries as needed</li><li>Act as a key liaison with department heads and operations to assist with their financial needs as well as complete financial reporting and management reporting package</li><li>Work with their technology team to assist with projects relating to corporate wide systems and processes</li><li>Cross training staff, including both hands on day to day training and via courses as recommended</li><li>Closely supporting the CFO on additional projects</li></ul><p>Our client offers medical benefits as part of their overall compensation package.</p><p> </p><p>Please submit your resume in confidence to Raj Khanna, Senior Vice President, Robert Half or directly via LinkedIn for immediate consideration for this or one of our many current openings in the Washington, DC Metro area.</p><p><br></p>
<p><strong>🔥 Hot Job Alert: Controller 🔥</strong></p><p>Are you ready to accelerate your accounting career with a rapidly expanding business? As a leader in our industry, we are searching for a stellar Controller to join our dynamic team! If you thrive in fast-paced environments, love collaborating, and crave visibility —read on!</p><p> </p><p><strong>Why This Role Is On Fire:</strong></p><ul><li>Be a key member of a high-growth, high-impact company</li><li>Get direct exposure to executive leadership (reporting straight to the CFO!)</li><li>Shape the future of finance with measurable process improvements</li><li>Expand your skills with advanced systems and cross-functional collaboration</li><li>Grow your career as our company grows—your influence matters here!</li></ul><p><strong>What You’ll Do:</strong></p><ul><li>Lead and mentor a talented accounting/finance squad</li><li>Drive month-end close processes across multiple entities</li><li>Prepare and review complex financials for executive sign-off</li><li>Manage bank reporting and credit insurance policy administration</li><li>Oversee audit processes with internal and external partners</li><li>Own our accounting platform, ensuring accurate reports and storytelling</li><li>Guide cost allocation reviews and commission payment oversight</li><li>Support budgeting, treasury, collections, and ad hoc reporting</li></ul><p><strong>Why Work for Us?</strong></p><ul><li>Grow with us while we double in size—your impact will be real!</li><li>Lead meaningful projects that improve processes and drive success</li><li>Enjoy executive visibility and learning opportunities</li><li>Be part of an energetic, supportive culture where new ideas win!</li></ul><p> </p><p>Ready to join a dynamic team and watch your career take off? <strong>Apply Today and Build Something Big Together!</strong></p>
<p>Are you an accounting professional seeking meaningful work and long-term stability? Our mission-driven non-profit, with a dedicated team and a heart for community impact, is looking for a Controller to lead our accounting and finance operations.</p><p> </p><p>As Controller, you will serve as the top accounting and finance professional for our organization. You’ll be a hands-on manager, overseeing a small, stable and experienced team, and reporting directly to the Executive Director. The organization prides itself on its long-tenured team and collaborative work environment. This is an ideal opportunity for someone who values job stability, team leadership, and making a difference.</p><p> </p><p><strong>Key Responsibilities:</strong></p><ul><li>Oversee daily accounting and finance operations, ensuring the accuracy and integrity of all financial and grant records</li><li>Manage and mentor a team of accounting professionals, supporting their growth and ongoing success</li><li>Prepare monthly, quarterly, and annual financial statements; lead budgeting and forecasting processes</li><li>Work closely with program leaders to track funds, maintain compliance with non-profit regulations, and support grant administration and reporting</li><li>Coordinate annual audits and support external reporting requirements</li><li>Implement and maintain internal controls to safeguard the organization’s assets</li><li>Serve as the finance liaison to the Executive Director and Board, translating complex financial information into actionable insights</li></ul><p><strong>Why Join Us?</strong></p><ul><li>Highly collaborative and values-driven team</li><li>Long-standing organizational stability and supportive environment</li><li>Direct impact on community initiatives and projects</li><li>Competitive compensation and benefits</li></ul><p>If you are seeking a rewarding career where your expertise supports meaningful change, we encourage you to apply. Bring your leadership and accounting skills to our mission-focused team and help us continue making a difference.</p>
<p>Our client, a well-funded, stable international non-profit organization, is searching for their new Controller. This important role reports to an experienced Director with strong industry experience. The Controller will provide day to day guidance, mentorship and training to an established team and will have room to add their signature to the success of the organization. </p><p><br></p><p>Core duties for this Controller position will include:</p><p><br></p><p>• Develop and implement financial procedures and systems to ensure effective overall management of the organization’s finances.</p><p>• Monitor the organization’s financial status and identify operational risks, providing timely updates to senior management.</p><p>• Manage the preparation of the annual budget, track actual revenues and expenditures, and ensure compliance with donor reporting requirements.</p><p>• Oversee payroll and disbursement processes while maintaining robust internal controls over financial activities.</p><p>• Ensure timely and accurate financial reporting, including corporate tax returns and field office financial reports.</p><p>• Manage cash flow and investment activities in line with board-approved policies, ensuring efficient fund collection and disbursement.</p><p>• Prepare detailed financial reporting for the Board of Trustees, senior leadership, and external stakeholders.</p><p>• Act as the primary liaison for external audits, ensuring efficient coordination and timely completion of audit processes.</p><p>• Supervise and train finance staff to ensure they are equipped to maintain high standards of performance.</p><p>• Participate in collaborative initiatives with other centers to streamline finance and administrative practices.</p><p><br></p><p>The base pay range for this role is between $135k and $165k and your base pay will depend on your skills, experience, certifications and other business needs. The client offers strong overall benefits as part of their compensation package including medical benefits. </p><p> </p><p>Please submit your resume in confidence to Raj Khanna, Senior Vice President, Robert Half for immediate consideration for this or one of our many current openings in the Washington, DC Metro area.</p>
<p>Our client, an international real estate company is looking for a couple of divisional Controllers to oversee financial operations and accounting processes within a couple different real estate divisions. This role involves managing accounting records, supervising staff, and ensuring compliance with industry standards and legal agreements. The ideal candidate will bring extensive experience in commercial real estate accounting and leadership to drive accuracy and efficiency across all financial activities.</p><p><br></p><p>Responsibilities:</p><p>• Oversee the preparation and maintenance of accounting records for assigned projects and entities, ensuring accuracy and compliance.</p><p>• Supervise and develop accounting staff, providing training and guidance to support their growth and attention to detail.</p><p>• Collaborate with internal teams and external parties to ensure effective communication and coordination of financial matters.</p><p>• Manage treasury functions, including bank reconciliations, cash flow projections, and contribution/distribution calculations.</p><p>• Review and approve funding requests, reserves, and write-offs in line with governing agreements.</p><p>• Ensure compliance with legal documents such as loan agreements, joint venture contracts, and property management agreements.</p><p>• Conduct thorough reviews of general ledger entries, monthly and quarterly financial reports, and accounting memos for new or complex items.</p><p>• Maintain and enforce internal controls to preserve asset integrity and reliability of accounting records.</p><p>• Administer audits, including financial statement preparation and internal controls assessments.</p><p>• Provide oversight on tax projections and preparation, ensuring timely and accurate submissions.</p><p><br></p><p>The ideal candidate for these Controller roles will have an active CPA, 6+ years of commercial real estate accounting experience (mixed-use and industrial), forecasting/budgeting, joint ventures, financial statement preparation, strong supervisory skills and the ability to be in an office in DC 3 days/week. Comp range 140-175K + 20% bonus. To apply to this Controller role please do so through this posting or reach out to Caren Bromberg Bach on LinkedIn or call Caren Bach at 301.965.9035. </p>
<p>We are looking for an experienced Payroll Manager to manage union and non-union payroll processes with precision and compliance. This role requires expertise in handling payroll systems, ensuring adherence to collective bargaining agreements, and maintaining compliance with labor laws. The ideal candidate will bring a detail-oriented approach to payroll management and possess strong analytical skills.</p><p><br></p><p>Responsibilities:</p><p>• Process weekly and biweekly payroll for union and non-union employees using ADP Workforce Now.</p><p>• Ensure payroll calculations comply with collective bargaining agreements, including wage rates, overtime rules, and shift differentials.</p><p>• Configure and maintain union pay codes, job classifications, and benefit deductions.</p><p>• Administer union dues and employer contributions, preparing accurate remittance reports.</p><p>• Reconcile payroll registers, deductions, and contributions to ensure accuracy.</p><p>• Maintain up-to-date payroll records and employee information within the payroll system.</p><p>• Address payroll-related questions and concerns from employees, unions, and management.</p><p>• Partner with HR and Finance teams to manage employee changes, including new hires, terminations, and wage updates.</p><p>• Support payroll audits and compliance reviews to uphold regulatory standards.</p><p>• Stay informed about federal, state, and local payroll laws to ensure ongoing compliance.</p>
<p>We are looking for an experienced Accounting Manager to join a dynamic organization located in Baltimore, Maryland. This position offers a unique contract-to-permanent opportunity, allowing the successful candidate to make an immediate impact while growing into a permanent role. The Accounting Manager will lead a team, manage critical financial operations, and contribute to the organization's success during a period of transition.</p><p><br></p><p>Responsibilities:</p><p>• Oversee month-end close processes, ensuring accuracy and timeliness of financial reporting.</p><p>• Conduct audits of financial statements and provide detailed analysis to support strategic decisions.</p><p>• Manage journal entries and account reconciliations to maintain the integrity of financial records.</p><p>• Supervise payroll reconciliation and provide oversight of payroll functions without direct processing.</p><p>• Utilize ADP Workforce Now and Dynamics GP systems to streamline accounting operations.</p><p>• Lead and mentor a team of 2–3 employees, fostering growth and collaboration.</p><p>• Collaborate with leadership to identify and implement solutions to improve financial workflows.</p><p>• Prepare and present detailed financial reports to stakeholders, ensuring transparency and clarity.</p><p>• Monitor compliance with organizational policies and regulatory standards.</p><p>• Participate in hybrid work arrangements, balancing in-office and remote work effectively.</p>
<p>Our client, a prominent national real estate investment and development organization based in Washington, D.C., is looking for their new Accounting Manager. They have over $5B invested and are looking to scale up their accounting foundation to include a new real estate fund. They have a long-standing reputation and a track record of managing investments across dozens of high-profile properties. This role is ideal for someone with solid commercial real estate fund accounting expertise who thrives in a fast-paced, entrepreneurial setting. Reporting to the Controller and overseeing a staff, you will build out frameworks and drive best practices for fund and property-level accounting. You will also work across other business lines as operational needs evolve. In this exciting new Accounting Manager role, you will:</p><p><br></p><p>• Manage capital accounting, execution of capital calls and distributions, and investor allocations for both fund and investment vehicles.</p><p>• Calculate complex fund distribution models including comprehensive waterfall structures as outlined by partnership agreements</p><p>• Prepare fund-level GAAP financial statements on a fair value basis in accordance with ASC 946, ASC 820 and ASC 842</p><p>• Develop periodic investor and fund performance reports—helping deliver timely and accurate NAV statements, fair value analysis, and fund financials</p><p>• Supervise preparation of general ledgers, including accurate recording of tenant billings, recoveries, and adherence to current lease accounting standards.</p><p>• Provide financial support for property/asset managers, including budget preparation, variance investigation, and periodic reforecasting.</p><p>• Prepare consolidated financial reports at the fund level in line with U.S. GAAP, ensuring compliance with fair value measurement and investment company guidance.</p><p>• Oversee audit preparations and submissions, respond to information requests from audit teams, and coordinate closely with external advisors.</p><p>• Support completion of lender compliance deliverables and institutional investor due diligence.</p><p>• Direct and mentor staff accountants, providing technical training and oversight related to fund accounting and the firm’s accounting systems.</p><p>• Design and enhance accounting policies, workflows, and financial controls to meet SEC-registered investment manager standards.</p><p>• Partner across departments to advance accounting and reporting initiatives for other verticals, including multifamily and opportunistic asset classes.</p><p><br></p><p>Your base pay will depend on your skills, experience and training, knowledge, licensure and certifications, and other business and organizational needs. </p><p>Our client offers medical benefits as part of their overall compensation package in addition to other robust benefits.</p><p> </p><p>Please forward your resume in confidence to Raj Khanna, Senior Vice President at Robert Half for consideration for this or one of our other immediate openings in the Washington, DC area. </p>
<p>My client is a construction company that has an exciting opportunity for someone looking for a role as an Accounting Manager in their Washington, DC office. The ideal person selected for the Accounting Manager position will be responsible for preparing consolidated financial statements, overseeing the month-end close process, preparing various types of schedules, assisting with the audits, and ensuring the organization makes scheduled tax payments and remains in compliance. This is an organization where an individual can maintain great work-life balance and will receive great benefits, including health/dental and vision.</p><p><br></p><p>Daily responsibilities of the Accounting Manager include:</p><p><br></p><p>· Oversee month-end close process.</p><p>· Preparation of consolidated financial statements.</p><p>· Prepare various schedules.</p><p>· Reconcile general ledger accounts.</p><p>· Ensure company is in compliance with regulatory agencies.</p>
<p>New opportunity looking for an Accounting Manager in the non-profit industry. This opportunity offers excellent compensation, benefits, strong work/life balance, and excellent work culture! Come apply now!</p><p><br></p><p><strong>Position Overview</strong></p><p>The Accounting Manager reports to the Director of Accounting and plays a key role in overseeing day‑to‑day accounting operations, ensuring accurate financial reporting, maintaining strong internal controls, and supporting audits, budgeting, and financial analysis. This position interacts with both internal teams and external stakeholders and contributes to the overall financial health and operational effectiveness of the organization.</p><p><br></p><p><strong>Core Responsibilities</strong></p><p>• Manage daily accounting functions including cash management and reporting, general ledger analysis, payment collection, and customer invoicing.</p><p>• Prepare audit schedules, manage audit processes, and ensure proper documentation of internal controls.</p><p>• Research and interpret financial data to respond to internal and external inquiries.</p><p>• Maintain compliance with accounting policies and internal controls across all affiliated entities.</p><p>• Complete monthly bank and account reconciliations.</p><p>• Support budgeting, forecasting, financial analysis, and ongoing reporting activities.</p><p>• Maintain archival financial records and oversee vendor status in accordance with policy.</p><p>• Monitor budget activity and accounting transactions recorded in the general ledger.</p><p>• Perform reconciliations for key accounts including A/R, A/P, fixed assets, prepaid expenses, and liabilities; prepare adjusting entries when necessary.</p><p>• Prepare, review, and record general ledger entries with accurate supporting documentation.</p><p>• Analyze account balances, variances, and monthly activity.</p><p>• Reconcile and book journal entries from third‑party vendors.</p><p>• Review and approve cash receipt and invoice batches.</p><p>• Follow up on overdue invoices and manage payment collections.</p><p>• Complete customer forms and provide support on ad hoc requests.</p><p>• Assist with variance and trend analysis comparing budget, forecast, and prior year results.</p><p><br></p><p><br></p><p><br></p>
<p>We are currently working with several clients in various industries that are looking for an Accounting Manager to join their team. These companies are based in the DC Metro area and many of the roles are on a hybrid basis, open to candidates coming out of public accounting as well. The ideal candidate for the Accounting Manager role would be responsible for preparing the financial statements, maintaining the general ledger accounts, reconciling bank statements, assisting with the month-end close, posting journal entries and assisting with other projects. These organizations offer good work-life balance, health care in addition to other great benefits and opportunities for growth. </p><p><br></p><p>Daily responsibilities of the Accounting Manager include:</p><p><br></p><p>· Perform month-end close.</p><p>· General ledger maintenance.</p><p>· Reconcile bank statements.</p><p>· Prepare financial statements.</p><p>· Post various journal entries.</p>
<p>My client is looking for an Accounting Manager to join their team in their Washington, DC office. This role will allow for the Accounting Manager to work on a hybrid schedule, and the company is based in the real estate industry. The ideal Accounting Manager would be responsible for ensuring the accuracy of financial reporting, reviewing monthly operating reports, assisting with preparing WIP schedules, capitalizing fixed assets, providing general ledger maintenance, analyzing, and preparing monthly financial statements, assisting in annual planning and budgeting process and assisting with other duties as needed. This organization has an excellent employee benefit package, offers room for growth and great work-life balance.</p><p><br></p><p>Daily responsibilities of the Accounting Manager include:</p><p><br></p><p>· Prepare monthly operating reports.</p><p>· Prepare monthly financial statements.</p><p>· Assist with WIP schedule preparation.</p><p>· Capitalize fixed assets and apply cost accounting.</p><p>· General ledger maintenance.</p><p>· Perform cash flow projections.</p>
<p>We are looking for a skilled Accounting Manager to join our team in Washington, District of Columbia. This is a contract opportunity where you will play a critical role in overseeing essential accounting tasks and ensuring the accuracy of financial operations. The ideal candidate will thrive in a fast-paced environment and demonstrate expertise in general ledger management and subscription revenue recognition.</p><p><br></p><p>Responsibilities:</p><p>• Perform month-end close processes, including accruals, allocations, and expense entries.</p><p>• Oversee fixed and intangible asset management to maintain accurate records.</p><p>• Perform detailed account reconciliations and revenue entries to ensure financial accuracy.</p><p>• Handle ad hoc accounting tasks as required to support operational needs.</p><p>• Utilize Intacct and advanced Excel skills to process high-volume entries and uploads efficiently.</p><p>• Apply knowledge of ASC 606 to ensure compliance with revenue recognition standards.</p><p>• Collaborate with team members to streamline accounting processes and improve efficiency.</p><p>• Adapt quickly to new concepts and deliver results in a dynamic work environment.</p>
<p>We are looking for an experienced Site Manager III to oversee site operations and ensure the successful implementation of projects. This position requires a strong leader who can manage teams, coordinate activities with external stakeholders, and maintain compliance with organizational standards. As this is a long-term contract role, the ideal candidate will demonstrate expertise in operational management, customer relations, and policy administration.</p><p><br></p><p>Responsibilities:</p><p>• Supervise operations staff and provide guidance to ensure optimal performance.</p><p>• Communicate with external stakeholders and customers to coordinate site activities and implementations.</p><p>• Manage project deliverables, ensuring quality standards and deadlines are consistently met.</p><p>• Oversee system availability, preventive maintenance, and peripheral equipment functionality.</p><p>• Track and report license compliance to maintain adherence to organizational and legal requirements.</p><p>• Administer policies and procedures, ensuring consistency across operations and employee management.</p><p>• Conduct recruitment, salary administration, performance evaluations, and employee development programs.</p><p>• Maintain strong customer relationships and provide technical insights to non-technical stakeholders.</p><p>• Collaborate with senior management and functional teams to meet budget and performance goals.</p><p>• Lead the planning and execution of complex tasks, exercising independent judgment within established guidelines.</p>