To Support and Serve 1

U.S. Army Financial Management School

COL T. A. CLAYChief of the Corps / Commandant

Financial Management:Financial Management:State of the CorpsState of the Corps

18 August 2011

CSM Scott A. BradyRegimental / School CSM

To Support and Serve 2

FM Vision

FM Core Competencies

FM Game Changers

FM Personnel & Structure

FM Training & Education

“On the Horizon”

AGENDA

To Support and Serve 3

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 VALUESOUR VALUES

IntegrityIntegrity

PatriotismPatriotism

CompetenceCompetence

ServiceService

3

To Support and Serve 4

RESOURCE MANAGEMENT OPERATIONS

FINANCE OPERATIONS

FM PLANNING AND

OPERATIONS

MANAGEMENT INTERNAL CONTROLS

ACCOUNTING SUPPORT

COST MANAGEMENT &

FUND THE FORCE BANKING & DISBURSING

PAY SUPPORT

FM Core Capabilities

FM = Military Pay

Developing a Multi-Functional Financial Management Leader

To Support and Serve 5

2010 U.S. Army FM School –

Sustainment Training Proponent

for GFEBS

2003 2005 2006 2007 2008 2009 2010 2011 2012

2003 – 2010DIMHRS Development

1991: DMRD 910 consolidates Accounting and Finance Operations

– Establishment of DFAS

1991: DMRD 910 consolidates Accounting and Finance Operations

– Establishment of DFAS

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

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.

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.

General Fund Enterprise Business System fielding begins - full implementation by Jan 2012

Merger of Branch Code (BC) 44A (Finance Officers) and Functional Area FA 45A (Comptrollers) into BC 36A – 1 Oct 08, CMF 36B – 1 Oct 09

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

“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.

“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.

FM “Game Changers”

Merger of Branch Code (BC) 44A (Finance Officers) and Functional Area FA 45A (Comptrollers) into BC 36A – 1 Oct 08, CMF 36B – 1 Oct 09

2012 GFEBS Fielding Complete

2012 FM / HR Sus Bde, STB Cmds;

FM Center and FM Company replace FM Brigades and Bns

BCT S8 Force Design Update

submitted

FM 1-06 “FM Operations”

Approved Dec 10FM 1-06 “FM Operations”

Approved Sep 06

5

To Support and Serve 6

FM PERSONNEL

AOC / MOS ACTIVE ARNG USAR TOTALSOfficers (36A) 560 338 368 1266Enlisted (36B) 1497 1468 1285 4250

TOTALS 2057 1806 1653 5516

SOURCE: PAMXXI FY2011 PMAD - AC and USARSOURCE: SIDPERS (TAPDB-G) ARNG Strength Report 2011

FY 2011 YEAR-END AUTHORIZATIONS

Officers (36A)56027%

Enlisted (36B)149773%

AC - OFFICERS / ENLISTED

ACTIVE205737%

ARNG180633%

USAR165330%

ALL COMPONENTS

63% ofStructure in

the RC

½ of 1% of the Army Structure

~ 11,500 Career Program 11 (Comptroller) Civilians

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.

FM Organizational Structure

2006

8 BDEs 36 BNs 125 DETs

FIN DetI I I

FIN GRP

FIN BN

I I

+ +

FINCOM

8 FMCs 26 COs 91 DETs

Today

TAA 12-17 60% of

Requirements

FMC FMCO FMDETTAA ACTIVE RESERVE N. GUARD TOTAL 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

To Support and Serve 8

GFEBS Instructor-Led / Distributed Learning Classes

Army Learning Concept2015

Collective TrainingWarrior TSPs

Principles of CostAnalysis and Management

Leadership & Education

Intermediate CostAnalysis and Management

Training & EducationTraining & Education

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FINANCIAL MANAGEMENT

SCHOOL

LEADERDEVELOPMENT

COURSES

ADVANCEDINDIVIDUALTRAINING

MOBILETRAINING

TEAMS

RESIDENTIALFUNCTIONAL

COURSES

dL FUNCTIONALCOURSES

Deployed Operations Resource Management Course (DORMC) Planning, Programming, Budgeting & Execution System (PPBES)

Basic Officer Leaders Course

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

PPBES

DORMC

Resource Management Budget Course (RMBC) Resource Management Tactical Course (RMTC) Accounts Payable Administration Course (APAC) Disbursing Operations Course PPBESCERP

FMS Courses

FM Advanced Individual Training

To Support and Serve 10

FMS CoursesFMS Courses

CoursesCoursesComing in FY 12Coming in FY 12

Instructor Led Training Distributed Learning (dL)

PCAM / ICAM Courseware Completion and Validation - 4th Qtr, FY 11

Transition Strategy Synchronized with GFEBS Fielding Schedule

Principles Cost Analysis / Mgmt (120 hrs)

Intermediate Cost Analysis / Mgmt (120 hrs)

Non Technical GFEBS Courses

Technical Training Legend

GFEBSPM

Training(56 Courses)

GFEBS Sustainment Training

Reimbursables (20 hrs)

Funds Management (24 hrs)

Spending Chain (50.5 hrs)

Project Systems (8 hrs)

Cost Management (80 hrs)

Financials (80 hrs)

Instructor Led Training Distributed Learning (dL)

GFEBS Essentials (20 hrs)

(AIT, NCOES, OES, Functional Courses)

Proj Mgmt / Order Exec (8 hrs)

Inventory / Supply Mgmt (5 hrs)

Plant Maint Planning (14 hrs)

Real Property Mgmt (32 hrs)

PP&E Process Overview (6 hrs)

Proj Syst / Annual Plan (16 hrs)

FM

PP&ELegacy Courseware (GFEBS Integration)

11

Jan 12 (FY 12)

Oct 12 (FY 12)

ICAM

• Cost Flow Methods• Analysis and Reporting• Practical Exercises• Complex Case Studies

End State: FM Community possesses the knowledge and skills necessary

to leverage cost management and cost accounting

Cost Management and Cost Accounting

“Achieving Readiness at Best Value”

PCAM

• Cost Terms• Cost Concepts• Fundamentals of Cost Acct & Cost Mgmt• Practical Exercises

CMCC

• Managerial Costing• Operations Management• Cost Control• Organizational Development

Soldier Support Institute Naval Postgraduate School

LT CPT MAJ LTC / COL

Principles of Cost Accounting and Management

IntermediateCost Accounting and Management

Cost Management Certificate Course

SGT SSG SFC MSG / SGM

DA Civilian (Entry Level) DAC (Mid Career) DAC (Senior Level )

To Support and Serve 13

“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