U S Army Financial Management School Financial Management

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 the. To Support and Serve 1 Corps / Commandant

AGENDA Ø FM Vision Ø FM Core Competencies Ø FM Game Changers Ø FM Personnel & Structure Ø FM Training & Education Ø “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 C 2 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 C 2 of Sustainment Units - 2006 Merger of Branch Code (BC) 44 A (Finance Officers) and Functional Area and 45 A FA Functional Area FA 45 A into (Comptrollers) into BC 36 A – 1 Oct 08, BC 36 A – – 1 Oct 09 CMF 36 B 1 Oct 08, CMF 36 B – 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 S 8 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 control under the Sustainment Warfighting Function. 2006 Today ++ II FINCOM III FIN BN FIN Det FIN GRP 8 BDEs 36 BNs 125 DETs TAA 12 -17 60% of Requirements 8 FMCs 26 COs 91 DETs

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 Ø Deployed Operations Resource Management Course (DORMC) Ø Planning, Programming, Budgeting & Execution System (PPBES) Ø Resource Management Budget Course (RMBC) Ø Resource Management Tactical Course (RMTC) Ø Accounts Payable Administration Course (APAC) Ø Disbursing Operations Course Ø PPBES ØCERP LEADER DEVELOPMENT COURSES Ø Basic Officer Leaders Course Ø FM Captains’ Career Course (AC) Ø FM Captains’ Career Course (RC Phase 1) Ø FM Captains’ Career Course (RC Phase 2) Ø FM Captains’ Career Course (RC Phase 3) Ø FM Transition Course Ø FM Leaders’ Preparatory Course d. L FUNCTIONAL COURSES ADVANCED INDIVIDUAL TRAINING Ø FM Advanced Individual Training MOBILE TRAINING TEAMS Ø PPBES Ø DORMC To Support and Serve 9

FMS Courses Coming in FY 12 Instructor Led Training Distributed Learning (d. L) PCAM / ICAM Courseware Completion and Validation - 4 th Qtr, FY 11 Transition Strategy Synchronized with GFEBS Fielding Schedule To Support and Serve 10

GFEBS Sustainment Training Jan 12 (FY 12) Distributed Learning (d. L) Instructor Led Training Cost Management (80 hrs) Financials (80 hrs) Reimbursables (20 hrs) Proj Syst / Annual Plan (16 hrs) GFEBS PM Training GFEBS Essentials (20 hrs) Funds Management (24 hrs) Spending Chain (50. 5 hrs) Project Systems (8 hrs) PP&E Process Overview (6 hrs) Proj Mgmt / Order Exec (8 hrs) Inventory / Supply Mgmt (5 hrs) Plant Maint Planning (14 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) (AIT, NCOES, Functional Courses) Legend FM PP&E 11

Cost Management and Cost Accounting “Achieving Readiness at Best Value” Soldier Support Institute Naval Postgraduate School Principles of Intermediate 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” Ø Theater Level Planning & Execution: Strengthening the “Fiscal Triad” Ø FM Training Enablers – Arming Sustainment Leaders with the Tools for Success Ø Integrated FM Operations during Contingency Operations Ø Synchronizing FM Operations with Government Interagencies Ø GFEBS Way Ahead for the Tactical Environment Ø FM Leader Role in a Cost-Conscious Army To Support and Serve 13