To Support and Serve 1 U.S. Army Financial Management School COL T. A. CLAY Chief of the Corps / Commandant Financial Management: State of the Corps 18 August 2011 CSM Scott A. Brady Regimental / 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 VALUES Integrity Patriotism Competence Service 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 U.S. Army FM School – Sustainment Training Proponent for GFEBS – 2010 DIMHRS Development 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 : 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 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. 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 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 10 FM 1-06 “FM Operations” Approved Sep 06 5

To Support and Serve 6 FM PERSONNEL 63% of Structure 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 BDEs36 BNs 125 DETs FIN Det I I I FIN GRP FIN BN I I + FINCOM TAA % of Requirements

To Support and Serve 8 GFEBS Instructor-Led / Distributed Learning Classes Army Learning Concept 2015 Collective Training Warrior TSPs Principles of Cost Analysis and Management Leadership & Education Intermediate Cost Analysis and Management Training & Education

To Support and Serve 9 FINANCIAL MANAGEMENT SCHOOL LEADER DEVELOPMENT COURSES ADVANCED INDIVIDUAL TRAINING MOBILE TRAINING TEAMS RESIDENTIAL FUNCTIONAL COURSES dL FUNCTIONAL COURSES  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  PPBES  CERP FMS Courses  FM Advanced Individual Training

To Support and Serve 10 FMS Courses Courses Coming in FY 12 Instructor Led Training Distributed Learning (dL) Reimbursables (20 hrs) Funds Management (24 hrs) Spending Chain (50.5 hrs) Project Systems (8 hrs) GFEBS Essentials (20 hrs) PCAM / ICAM Courseware Completion and Validation - 4 th Qtr, FY 11 Transition Strategy Synchronized with GFEBS Fielding Schedule Cost Management (80 hrs) Financials (80 hrs) Principles of Cost Analysis & Management (120 hrs) Intermediate Cost Analysis & Management (120 hrs)

Principles Cost Analysis / Mgmt (120 hrs) Intermediate Cost Analysis / Mgmt (120 hrs) Non Technical GFEBS Courses Technical Training Legend GFEBS PM 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&E Legacy Courseware (GFEBS Integration) 11 Jan 12 (FY 12)Oct 12 (FY 12)

ICAM Cost Flow Methods Analysis and Reporting Practical Exercises Complex Case Studies 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 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 PCAM Cost Terms Cost Concepts Fundamentals of Cost Acct & Cost Mgmt Practical Exercises CMCC Managerial Costing Operations Management Cost Control Organizational Development 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 Intermediate Cost 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