U.S. Army
Financial
Management
School
Financial Management:
State of the Corps
18 August 2011
CSM Scott A. Brady
Regimental / School CSM
COL T. A. CLAY
Chief of theTo
Corps
/ Commandant
Support
and Serve 1
AGENDA
 FM Vision
 FM Core Competencies
 FM Game Changers
 FM Personnel & Structure
 FM Training & Education
 “On the Horizon”
To Support and Serve 2
Army Financial Management
A ready and balanced force capable of executing
Full Spectrum FM Sustainment Operations
– Through superbly trained, educated, adaptive and agile
Military & Civilian FM Sustainment Warriors
– Enabled with state of the art FM and C2 systems
– Assist CDRs at all levels with the coordinated application
of fiscal and economic power in support of national and
military objectives
OUR VALUES
Patriotism
Integrity
Competence
Service
3
To Support and Serve 3
FM Core Capabilities
Developing a Multi-Functional Financial Management Leader
RESOURCE MANAGEMENT
OPERATIONS
FUND THE FORCE
FINANCE
OPERATIONS
FM PLANNING
AND
OPERATIONS
BANKING &
DISBURSING
MANAGEMENT
INTERNAL
CONTROLS
COST MANAGEMENT &ACCOUNTING
SUPPORT
PAY SUPPORT
FM = Military Pay
To Support and Serve 4
FM “Game Changers”
2010 U.S. Army FM
School –
Sustainment
Training Proponent
for GFEBS
1991: DMRD 910 consolidates
Accounting and Finance Operations
– Establishment of DFAS
2003 – 2010
DIMHRS
Development
2003
FM Center and FM
Company replace
FM Brigades and
Bns
2005
2006
General Fund Enterprise
Business System fielding
begins - full implementation
by Jan 2012
2007
2008
2012 FM / HR Sus
Bde, STB Cmds;
2009
2010
FM 1-06 “FM
Operations”
Approved Dec 10
FM 1-06 “FM
Operations”
Approved Sep 06
The Mission Support
Element (MSE), established
in 2005 is a non-deployable
TDA organization created
to provide administrative
control and Title 10 support
to FORSCOM units–
Completed in FY 09
2010 IPPS-A
replaces
DIMHRS
Elimination of the
FM Bde and BN
unit structure and
alignment of FM
units (SRC 14)
under the
Sustainment
Warfighting
Function and C2
of Sustainment
Units - 2006
Merger of Branch
Merger of Branch
Code (BC) 44A
Code (BC) 44A
(Finance Officers)
(Finance Officers)
and Functional Area
and Functional
FA 45A
Area FA 45A
(Comptrollers) into
(Comptrollers) into
BC 36A – 1 Oct 08,
BC 36A – 1 Oct 08,
CMF 36B – 1 Oct 09
CMF 36B – 1 Oct
09
1991-1993: 9,206 spaces (653
MIL 8,553 CIV) transitioned from
Army to DFAS - DFAS required
to take a 10% savings deduction
from Army spaces given up.
Army expenditure / managerial
accounting expertise is lost.
2011
2012 GFEBS
Fielding Complete
2012
BCT S8 Force
Design Update
submitted
“Game Changers”:
• DFAS capitalization of accounting and finance operations,
1991
•DIMHRS – system failure left Mil Pay mission in FM. IPPS-A
fielding TBD.
•GFEBS – Enterprise solution that will standardize financial
systems across all Compos, and provide a Cost Management
capability. The new system drives a need for cost accounting
expertise to capitalize on the
capability.
5
To
Support and Serve 5
FM PERSONNEL
63% of
Structure in
the RC
½ of 1% of the
Army Structure
~ 11,500 Career Program 11 (Comptroller) Civilians
To Support and Serve 6
FM Organizational Structure
Transformation eliminated FM brigade and battalion level command structure from
the Finance Corps. Additionally, it aligned the Financial Management and
command and control under the Sustainment Warfighting Function.
2006
Today
++
II
III
I
FM CTR
FM CO
FM DET
8 FMCs
26 COs
91 DETs
FINCOM
III
FIN BN
FIN Det
36 BNs
125 DETs
TAA 12-17
60% of
Requirements
FIN GRP
8 BDEs
FMC
TAA
FMCO
ACTIVE RESERVE N. GUARD TOTAL
FMDET
ACTIVE RESERVE N. GUARD TOTAL
ACTIVE RESERVE N. GUARD TOTAL
08-13
2
0
4
6
12
7
4
23
33
33
24
90
GTA
3
0
4
7
12
7
4
23
33
33
24
90
10-15
4
0
4
8
12
10
4
26
33
33
24
90
12-17
4
0
4
8
11
10
5
26
34
33
24
91
Leadership & Education
Training & Education
GFEBS Instructor-Led /
Distributed Learning Classes
Principles of Cost
Analysis and Management
Army Learning Concept
2015
Intermediate Cost
Analysis and Management
Collective Training
Warrior TSPs
To Support and Serve 8
FMS Courses
RESIDENTIAL
FUNCTIONAL
COURSES
FINANCIAL
MANAGEMENT
SCHOOL
 Deployed Operations Resource
Management Course (DORMC)
 Resource Management Budget
Course (RMBC)
 Planning, Programming, Budgeting
& Execution System (PPBES)
 Resource Management Tactical
Course (RMTC)
 Accounts Payable Administration
Course (APAC)
LEADER
DEVELOPMENT
COURSES
 Disbursing Operations Course
 PPBES
 Basic Officer Leaders Course
CERP
 FM Captains’ Career Course (AC)
 FM Captains’ Career Course (RC Phase 1)
 FM Captains’ Career Course (RC Phase 2)
 FM Captains’ Career Course (RC Phase 3)
 FM Transition Course
 FM Leaders’ Preparatory Course
dL FUNCTIONAL
COURSES
ADVANCED
INDIVIDUAL
TRAINING
 FM Advanced Individual Training
MOBILE
TRAINING
TEAMS
 PPBES
 DORMC
To Support and Serve 9
FMS Courses
Courses
Coming in FY 12
Instructor Led Training
Distributed Learning (dL)
Cost Management (80 hrs)
GFEBS Essentials (20 hrs)
Financials (80 hrs)
Reimbursables (20 hrs)
Principles of Cost Analysis &
Management (120 hrs)
Funds Management (24 hrs)
Intermediate Cost Analysis &
Management (120 hrs)
Spending Chain (50.5 hrs)
Project Systems (8 hrs)
PCAM / ICAM Courseware Completion and Validation - 4th Qtr, FY 11
Transition Strategy Synchronized with GFEBS Fielding Schedule
To Support and Serve 10
GFEBS Sustainment Training
Jan 12 (FY 12)
Distributed Learning (dL)
Instructor Led Training
GFEBS
PM
Training
Cost Management (80 hrs)
GFEBS Essentials (20 hrs)
PP&E Process Overview (6 hrs)
Financials (80 hrs)
Reimbursables (20 hrs)
Proj Mgmt / Order Exec (8 hrs)
Proj Syst / Annual Plan (16 hrs)
Funds Management (24 hrs)
Inventory / Supply Mgmt (5 hrs)
Spending Chain (50.5 hrs)
Plant Maint Planning (14 hrs)
Project Systems (8 hrs)
Real Property Mgmt (32 hrs)
Technical Training
(56 Courses)
Non Technical GFEBS Courses
Oct 12 (FY 12)
Intermediate Cost Analysis / Mgmt (120 hrs)
Principles Cost Analysis / Mgmt (120 hrs)
Legacy Courseware (GFEBS Integration)
Legend
FM
PP&E
(AIT, NCOES, OES, Functional Courses)
11
Cost Management and Cost Accounting
“Achieving Readiness at Best Value”
Soldier Support Institute
Principles of
Naval Postgraduate School
Intermediate
Cost Accounting and Management Cost Accounting and Management
PCAM
• Cost Terms
• Cost Concepts
• Fundamentals of Cost
Acct & Cost Mgmt
• Practical Exercises
ICAM
DA Civilian (Entry Level)
CMCC
• Cost Flow Methods
• Analysis and Reporting
• Practical Exercises
• Complex Case Studies
LT
SGT
Cost Management Certificate Course
CPT
SSG
• Managerial Costing
• Operations Management
• Cost Control
• Organizational Development
MAJ
SFC
DAC (Mid Career)
End State:
LTC / COL
MSG / SGM
DAC (Senior Level )
FM Community possesses the knowledge and skills necessary
to leverage cost management and cost accounting
“On the Horizon”
 Theater Level Planning & Execution:
Strengthening the “Fiscal Triad”
 FM Training Enablers – Arming Sustainment
Leaders with the Tools for Success
 Integrated FM Operations during Contingency
Operations
 Synchronizing FM Operations with Government
Interagencies
 GFEBS Way Ahead for the Tactical
Environment
 FM Leader Role in a Cost-Conscious Army
To Support and Serve 13