United States General Accounting Office

GAO Report to the Assistant Secretary of the

Air Force (Financial Management and

Comptroller)

November 1997 FINANCIAL

MANAGEMENT

Profile of Air Force

Financial Managers

GAO/AIMD-98-4

GAO United States

General Accounting Office

Washington, D.C. 20548

Accounting and Information

Management Division

B-278233 

November 28, 1997

The Honorable Robert F. Hale

Assistant Secretary of the Air Force

 (Financial Management and Comptroller)

Dear Mr. Hale:

As highlighted in our February 1997 high-risk series report,1

 one of the

greatest challenges to improving financial management throughout DOD is

establishing a quality, trained, professional financial management

workforce. Our objective in a series of assignments is to provide

information on qualifications, such as formal education, training, and

professional certifications, and professional work experience of personnel

serving in key financial management positions in DOD. We are obtaining

this information from biographies and profile instruments provided by

each manager due to concerns regarding the completeness of personnel

data bases and personnel files.

This is the second of our planned reports on the qualifications and

experience of DOD’s financial management workforce. It contains

information we obtained on key financial managers in the Department of

the Air Force. We recently issued our report2

 on key financial managers

within the office of the Under Secretary of Defense (Comptroller), and we

plan to issue individual reports on the Departments of the Army and Navy.

In agreement with DOD representatives, our reviews of the Air Force,

Army, and Navy are confined to comparable organizations and financial

management positions in the services. These positions most often include

comptrollers, deputy comptrollers, and budget officers located at

operational and training commands and their installations. We also plan to

issue a report to the Defense Finance and Accounting Service on the data

we are collecting on its key financial managers. These reports can help

Defense agencies in shaping their plans to enhance the qualifications, such

as education and training, of their financial management workforce, as

necessary. In addition, the reports provide baseline information that can

be helpful in monitoring progress. Our final report in this series will

discuss the qualifications of personnel serving in key financial

management positions across DOD and in private sector companies and

large state governments. We will also identify those steps DOD has taken

1

High-Risk Series: Defense Financial Management (GAO/HR-97-3, February 1997).

2

Financial Management: Profile of DOD Comptroller/CFO Financial Managers (GAO/AIMD-97-97,

June 27, 1997).

Page 1 GAO/AIMD-98-4 Profile of Air Force Financial Managers
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and others it should consider implementing to enhance its financial

management workforce to fully meet the objectives of the CFO Act.

This report provides qualification and professional work experience

information on 4 Air Force financial management executives and 173 key

financial management staff representing 79 of the 88 Air Force

organizations included in our review.

Results in Brief The four Air Force financial management executives included the

Assistant Secretary of the Air Force (Financial Management and

Comptroller); the Principal Deputy Assistant Secretary of the Air Force

(Financial Management and Comptroller); the Deputy Assistant Secretary,

Financial Operations; and the Deputy Assistant Secretary, Budget. Each of

the executives had attained masters degrees. The Assistant Secretary

spent 7 years at DOD, 19 years at the Congressional Budget Office, and 3

years in the private sector. The Deputy Assistant Secretaries had DOD

careers ranging from 27 to 31 years, with one of the three also spending

part of his career at another federal agency and in the private sector. None

held professional certifications.

Of the 173 other key Air Force financial managers responding to our

review:

• Almost 70 percent (117) were military officers, serving mainly as

comptrollers and budget officers at major commands and as comptrollers

at installations; and 56 were civilian personnel serving mainly in budget

officer positions at installations.

• All of the 117 officers and 41 of the 56 civilians reported holding bachelors

degrees. About 30 percent of these respondents majored in accounting,

while approximately 50 percent majored in other business-related areas.

• One hundred twenty-nine (99 officers and 30 civilians) also reported

holding advanced degrees. About two-thirds of these degrees were in

business-related majors other than accounting. The majors of the

remaining respondents were not business-related. Two civilians also held

doctoral degrees, one in business administration and the other in law.

• The officers’ careers ranged from 3 to 38 years, averaging 18 years, while

the civilians’ careers ranged from 12 to 44 years, averaging 27 years. Those

officers with less than 12 years of experience were most often assigned as

budget officers at installations. About 50 percent of all respondents,

officers and civilians, reported performing tasks throughout their careers

in several financial management-related functions included in our review.

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• One hundred thirty-one respondents (86 officers and 45 civilians) reported

receiving training during 1995 and 1996. Of these, 9 out of every 10 listed

general topics, such as computers and supervision, as examples of the

training completed. About one-half also reported completing

financial-related training during this period, while only about 2 out of 10

reported completing accounting-related training, such as accounting

standards and financial reporting.

• About 20 percent of the respondents reported holding one or more

financial management-related certifications. Of the 32 holding certificates,

6 were Certified Public Accountants (CPA),3

 6 were Certified Government

Financial Managers (CGFM),4

 and 24 were others, such as Certified Cost

Analyst and Certified Acquisition Professional in Financial Management

and Comptrollership.

Requirements for

Financial Managers

The Chief Financial Officers (CFO) Act of 1990 was enacted to address

longstanding problems in financial management in the federal government.

The act established CFO positions throughout the federal government and

mandated that, within each of the largest federal departments and

agencies, the CFO oversee all financial management activities relating to

the programs and operations of the agency. Among the key responsibilities

of CFOs are overseeing the recruitment, selection, and training of personnel

to carry out agency financial management functions.

Recognizing that a qualified workforce was fundamental to achieving the

objectives of the CFO Act and other related management reform legislation

aimed at improving federal financial management, the Human Resources

Committee of the Chief Financial Officers Council and the Joint Financial

Management Improvement Program (JFMIP)5

 have proposed improvements

addressing the recruitment, training, retention, and performance of federal

financial management personnel. In November 1995, JFMIP published the

3

The CPA certification program has existed since 1917. State organizations administer this program,

awarding the certificate based on the applicant’s formal education, professional work experience, and

successful completion of a comprehensive examination developed by the American Institute of

Certified Public Accountants.

4

The CGFM program was initiated by the Association of Government Accountants in July 1994. Until

June 30, 1996, the certificate was awarded based on an evaluation of an applicant’s formal education

and professional work experience in government financial management. Since then, certifications have

also required the successful completion of three comprehensive examinations covering (1) the

governmental environment, (2) governmental accounting, financial reporting, and budgeting, and

(3) governmental financial management and control.

5

JFMIP is a joint and cooperative undertaking of the Office of Management and Budget, General

Accounting Office, Department of the Treasury, and Office of Personnel Management to improve and

coordinate financial management policies and practices throughout the government.

Page 3 GAO/AIMD-98-4 Profile of Air Force Financial Managers
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Framework for Core Competencies for Financial Management Personnel

in the Federal Government,

6

 designed to highlight the knowledge, skills,

and abilities that accountants, budget analysts, and other financial

managers in the federal government should possess or develop to perform

their functions effectively in accordance with the CFO Act. JFMIP stressed

the need for federal government financial managers to be well-equipped to

contribute to financial management activities, such as the execution of

budgets, under increasingly constrained resource caps and the

preparation, analysis, and interpretation of consolidated financial

statements.

A primary goal in this body of work is to obtain and share with DOD

information on the formal education, professional work experience,

training, and professional certifications of key financial managers in the

department, including each of the military services and the Defense

Finance and Accounting Service.

Objective, Scope, and

Methodology

The objective of this assignment is to provide information on the formal

education, professional work experience, training, and professional

certifications of personnel serving in key financial management positions

in the Air Force. We obtained this information from biographies and

profile instruments due to concerns regarding the completeness of

personnel data bases and personnel files. We worked with Air Force

officials to determine the key financial management positions to be

included in this review. These positions typically were comptrollers,

deputy comptrollers, and budget officers serving at operational and

training commands. In agreement with Air Force officials, we did not

verify the information contained in the biographies and profiles provided

by the respondents. A more detailed discussion of our scope and

methodology, including a description of how we obtained qualifications

and work experience data, is in appendix I.

We performed our audit work from January through September 1997. The

Assistant Secretary of the Air Force (Financial Management and

Comptroller) provided comments on a draft of this report. These

comments are discussed in the “Agency Comments and Our Evaluation”

section of this report and are reprinted in appendix VII.

6

Framework for Core Competencies for Financial Management Personnel in the Federal Government,

A Joint Project of the Human Resources Committee of the Chief Financial Officers Council and the

Joint Financial Management Improvement Program, November 1995.

Page 4 GAO/AIMD-98-4 Profile of Air Force Financial Managers
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Profile of Air Force

Financial

Management

Executives

Table 1 shows the formal education and careers of the Department of the

Air Force’s four executives included in our review. All four had attained

both bachelor’s and master’s degrees, with majors including accounting,

economics, public administration, operations research, public budgeting

and finance, and history and political science. The Assistant Secretary had

spent 7 years at DOD, 19 years at the Congressional Budget Office, and 3

years in the private sector. The three Deputy Assistant Secretaries’ DOD

careers ranged from 27 to 31 years. In addition to his 27-year career at DOD,

one also spent 2 years at the Department of the Interior and 3 years in the

private sector. All four executives have served in financial

management-related positions during most of their DOD careers. None held

professional certifications.

Table 1: Profile of Air Force Financial

Management Executives

Assistant Secretary of the Air Force (Financial Management and Comptroller)

Education Bachelor’s Degree in Mathematics and Statistics

Master’s Degree in Operations Research and Business

Administration

Career DOD - 7 years; Congressional Budget Office - 19 years; private

sector - 3 years

Principal Deputy Assistant Secretary of the Air Force (Financial Management and

Comptroller)

Education Bachelor’s Degree in Economics

Master’s Degree in Economics

Career DOD - 31 years

Deputy Assistant Secretary, Financial Operations

Education Bachelor’s Degree in History and Political Science

Master’s Degree in Public Administration

Career DOD - 27 years; Department of the Interior - 2 years; private sector

- 3 years

Deputy Assistant Secretary, Budget

Education Bachelor’s Degree in Accounting and Finance

Master’s Degree in Public Budgeting and Finance

Career DOD - 29 years

Profile of Air Force

Key Financial

Managers

In collaboration with Air Force officials, we identified 204 key financial

managers across the Department for this review, of which 173 (or

85 percent) provided information on their qualifications and experience.

Respondents included

Page 5 GAO/AIMD-98-4 Profile of Air Force Financial Managers
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• all 10 staff from the Office of the Assistant Secretary of the Air Force

(Financial Management and Comptroller)—SAF/FM&C,

• 106 of 129 staff from four operational commands and their installations,

• 28 of 36 staff from the Air Education and Training Command and its

installations, and

• all 29 staff from the Air Force Materiel Command and centers, including 5

air logistics centers responsible for supply and maintenance support and 3

product centers responsible for the research, development, test, and

evaluation (RDT&E) and procurement of Air Force aeronautical, electronics,

space, and missile systems.

The SAF/FM&C respondents performed roles involving financial operations,

financial management policy, and/or budget execution. The officials

responding from the major commands and installations included 76

comptrollers, 14 deputy comptrollers, 68 budget officers, and 5 working

capital fund7

 managers—the last being from the Air Force Materiel

Command and its air logistics centers.

Of the 173 respondents, almost 70 percent were military officers. Table 2

provides a breakout of the 117 officers by rank and the 56 civilians by

grade. The officers served mainly as comptrollers and budget officers at

major commands and comptrollers at installations, and the civilians most

often served in budget officer positions at installations.

Table 2: Number of Officer and Civilian

Respondents Officers Civilians

Rank Number Grade Number

Brigadier General (O-7) 4 Senior Executive 10

Colonel (O-6) 14 15 10

Lieutenant Colonel (O-5) 32 14 6

Major (O-4) 26 13 9

Captain (O-3) 36 12 17

First Lieutenant (O-2) 5 11 4

Total 117 Total 56

Formal Education Attained Over 90 percent of the respondents (all 117 officers and 41 of 56 civilians)

reported having attained bachelor’s degrees, and about 75 percent had also

7

Working capital fund activities sell goods and services to the military services and defense agencies at

the cost incurred in providing the goods or services. Customers generally reimburse these activities

from their operation and maintenance funds appropriated by the Congress.

Page 6 GAO/AIMD-98-4 Profile of Air Force Financial Managers
B-278233 

attained master’s degrees. Two of the respondents also reported holding

doctoral degrees.

For bachelor’s degrees held, table 3 shows the number reported in

accounting, other business, and nonbusiness majors. About 30 percent of

these 158 respondents majored in accounting, while approximately

50 percent had other business-related majors. Six of the respondents

reported more than one major.

Table 3: Bachelor’s Degree Majors

Reported by Air Force Financial

Managers

Number of degrees

Majors Officers Civilians

Total degrees by

major

Accounting 35 12 47

Other business 60 21 81

Nonbusiness 24 12 36

Total degrees 119 45 164

Table 4 shows the majors reported by the 99 officers and 30 civilians

holding master’s degrees. While none of the respondents held master’s

degrees in accounting, about two-thirds of these staff listed other

business-related majors. Four respondents reported holding more than

one major.

Table 4: Master’s Degree Majors

Reported by Air Force Financial

Managers

Number of degrees

Majors Officers Civilians

Total degrees by

major

Accounting 0 0 0

Other business 68 20 88

Nonbusiness 35 10 45

Total degrees 103 30 133

Of the two civilians reporting doctoral degrees, one majored in business

administration and the other in law.

The key financial managers were also requested to provide information on

the number of accounting-related subjects completed as part of their

formal education. Of the 173 respondents, 163 had completed one or more

of these subjects, as follows:

• 1-2 subjects: 29 (22 officers and 7 civilians),

Page 7 GAO/AIMD-98-4 Profile of Air Force Financial Managers
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• 3-5 subjects: 55 (37 officers and 18 civilians), and

• 6 or more subjects: 79 (55 officers and 24 civilians).

Included in this latter group were 75 (or about 43 percent of the

respondents) who reported completing both principles of accounting and

intermediate accounting along with at least 4 other subjects. By

completing this level of education in accounting-related subjects, these 75

staff also appear to meet the educational requirements to serve in federal

GS-510 accountant8

 positions.

Professional Work

Experience Acquired

Figures 1 and 2 show the average number of years of work experience by

rank for the officers and by grade for the civilians, respectively. As the

figures show, both officer and civilian respondents have spent most of

their careers in DOD. About 50 percent of all respondents, officers and

civilians, reported performing tasks in several financial

management-related functions included in our review throughout their

careers.

The officers’ careers ranged from 3 to 38 years, averaging 18 years, while

the civilians’ careers ranged from 12 to 44 years, averaging 27 years.

Officers and civilians at the ranks of first lieutenant and captain and

grades of GS-11 and 12 typically served in budget officer positions at

installations.

8

The typical educational requirement for GS-510 accountants is 24 credit hours in accounting-related

subjects. A person completing principles of accounting and intermediate accounting subjects (typically

two courses of each) and four other subjects would generally meet this hour requirement.

Page 8 GAO/AIMD-98-4 Profile of Air Force Financial Managers
B-278233 

Figure 1: Professional Work

Experience Reported by Air Force

Financial Managers—Officers

Average number of years

0

5

10

15

20

25

30

35

40

Brigadier General (4)

Colonel (14)

Lieutenant Colonel (32)

Major (26)

Captain (36)

First Lieutenant (5)

Staff by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 9 GAO/AIMD-98-4 Profile of Air Force Financial Managers
B-278233 

Figure 2: Professional Work

Experience Reported by Air Force

Financial Managers—Civilians

Average number of years

0

5

10

15

20

25

30

35

40

Senior Executives(10)

GS-15 (10)

GS-14 (6)

GS-13 (9)

GS-12 (17)

GS-11 (4)

Staff by grade (number at each grade)

Average years in other public/private sector

Average years in DOD

In collaboration with DOD officials, we identified five functions and

associated tasks which are often performed by personnel serving in key

financial management positions, including:

• financial statement preparation—preparing annual financial statements

and footnotes;

• financial reporting/accounting policy—preparing financial reports and

consulting on the application of accounting policy;

• financial analysis—performing tasks associated with cost accounting,

business process improvements, budgeting, cash flow analysis, cost

analysis, revenue and expenditure forecasting, and other analysis of

financial position and operations;

• accounting operations—recording and reporting accounting transactions;

and

Page 10 GAO/AIMD-98-4 Profile of Air Force Financial Managers
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• accounting systems development and maintenance—performing tasks

associated with functional design and maintenance of accounting and

finance systems.

Fifty-five officers and 28 civilians, or almost one-half of each group,

reported that they had performed tasks in 3 or more of these functions

during their careers. Figures 3 and 4 show the number of officers and

civilians who indicated that they had performed each function and the

average number of years of experience in that function. For example, as

shown in figure 3, 114 of the 117 officers have performed financial

analysis-related tasks for an average of 9 years.

Figure 3: Experience in Financial

Management Functions Reported by

Air Force Financial

Managers—Officers

Number of staff performing function (total = 117 respondents)

0

10

20

30

40

50

60

70

80

90

100

110

120

Financial statement

preparation (4 years)

Financial reporting/acctg

policy (6 years)

Financial analysis (9 years)

Accounting operations (4 years)

Accounting systems (3 years)

Average years performing functions

34

82

114

56

17

Page 11 GAO/AIMD-98-4 Profile of Air Force Financial Managers
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Figure 4: Experience in Financial

Management Functions Reported by

Air Force Financial

Managers—Civilians

Number of staff performing function (total = 56 respondents)

0

5

10

15

20

25

30

35

40

45

50

55

60

Financial statement

preparation (5 years)

Financial reporting/acctg

policy (12 years)

Financial analysis (13 years)

Accounting operations (7 years)

Accounting systems (6 years)

Average years performing functions

23

40

55

27

13

Training Completed During

1995 and 1996

During 1995 and 1996, about 75 percent of the officers and 80 percent of

the civilians reported completing some form of training. Of the 86 officers

and 45 civilians receiving training, 9 out of 10 listed general topics, such as

computers and supervision, as examples of the training they had

completed. Meanwhile, about one-half of both officers and civilians

reported completing some training in financial-related topics, while only

about 2 out of 10 reported completing training in accounting-related

topics, such as accounting standards and financial reporting.

Figure 5 shows the type of training completed during the 2-year period as

reported by the 173 respondents.

Page 12 GAO/AIMD-98-4 Profile of Air Force Financial Managers
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Figure 5: Training Reported by Air

Force Financial Managers During 1995

and 1996

Number of staff (total = 173 respondents)

0

20

40

60

80

100

120

140

160

180

Accounting training only

Accounting and

financial training

Accounting and

general training

Accounting, financial, and general training

Financial training only

Financial and general training

General training only

No training

Categories of training

2 2 6

16

7

38

60

42

As indicated in the figure:

• total receiving accounting-related training: 26 (18 officers and 8 civilians),

• total receiving financial-related training: 63 (42 officers and 21 civilians),

• total receiving training in general topics: 120 (79 officers and 41 civilians),

and

• total not receiving training: 42 (31 officers and 11 civilians).

Professional Certifications

Held

Almost 20 percent of the respondents reported holding financial

management-related certifications. Figure 6 shows the numbers and types

of professional certifications reported by the Air Force financial managers.

Of the 32 respondents holding one or more financial management-related

certifications,

• 6 were CPAs (3 officers and 3 civilians),

Page 13 GAO/AIMD-98-4 Profile of Air Force Financial Managers
B-278233 

• 6 were CGFMs (3 officers and 3 civilians), and

• 24 held other financial management-related certifications (11 officers and

13 civilians).

Also, 24 staff reported nonfinancial management-related certifications,

including 15 officers and 9 civilians. Of the 128 staff that did not hold any

professional certifications, 91 were officers and 37 were civilians.

Figure 6: Professional Certifications

Reported by Air Force Financial

Managers

Number of staff (total = 173 respondents)

0

20

40

60

80

100

120

140

160

180

CPA

only

CPA

and

CGFM

CPA

and

OFMC

CPA,

CGFM,

and

OFMC

CGFM

only

OFMC

only

OFMC

and

NFMC

NFMC

only

None

Types of certifications held

3 1 1 1 4

11 11 13

128

CPA: Certified Public Accountant

CGFM: Certified Government Financial Manager

OFMC: Other financial management certifications

NFMC: Nonfinancial management certifications

Appendixes II through VI provide the formal education, professional work

experience, training, and professional certification data for the 117 officers

and 56 civilians by their respective organizations, including:

Page 14 GAO/AIMD-98-4 Profile of Air Force Financial Managers
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• SAF/FM&C in appendix II,

• 4 operational commands and 51 of their 57 installations in appendix III,

• the Air Education and Training Command and 13 of its 16 installations in

appendix IV,

• Air Force Materiel Command (AFMC) and the five air logistics centers in

appendix V, and

• AFMC and three product centers in appendix VI.

Agency Comments

and Our Evaluation

In commenting on a draft of this report, the Air Force generally concurred

with the contents and stated that it believed the information will help its

evaluation of military and civilian career programs to ensure Air Force

financial managers provide the best possible service to customers. The Air

Force expressed concern, however, that parts of the report seemed to

overly emphasize the need for accounting courses and training. Regarding

the Air Force’s concern, this report presents information on a number of

measures relating to qualifications and experience of key Air Force

financial managers, who are serving in positions responsible for the fiscal

and budgetary management of the data used to prepare financial reports

and statements. As agreed with Air Force officials, information on formal

education and training, including accounting training, are among such

important measures. As the Air Force response indicates, this information

will help the Department evaluate its military and civilian career programs

to ensure Air Force financial managers provide the best possible service to

customers.

The Air Force’s comments are reprinted in appendix VII. Also, the Air

Force provided a number of technical comments, which were fully

addressed in finalizing our report.

We are sending copies of this report to the Chairmen and Ranking

Minority Members of the Senate Committee on Governmental Affairs, the

House Committee on Government Reform and Oversight, and the

Subcommittee on Government Management, Information, and Technology

of the House Government Reform and Oversight Committee, and to the

Director of the Office of Management and Budget. Copies will also be

made available to others upon request.

Page 15 GAO/AIMD-98-4 Profile of Air Force Financial Managers
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If you have any questions about this report, please contact me at

(202) 512-9095. Major contributors to this report are listed in 

appendix VIII.

Sincerely yours,

Lisa G. Jacobson

Director, Defense Audits

Page 16 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Page 17 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Contents

Letter 1

Appendix I 

Scope and

Methodology

24

Appendix II 

Profiles of Office of

the Assistant

Secretary of the Air

Force (Financial

Management and

Comptroller)

Respondents

33

Appendix III 

Profiles of

Operational

Command and

Installation

Respondents

41

Appendix IV 

Profiles of Air

Education and

Training Command

(AETC) and

Installation

Respondents

49

Page 18 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Contents

Appendix V 

Profiles of Working

Capital Fund

Respondents

57

Appendix VI 

Profiles of Product

Center Respondents

65

Appendix VII 

Comments From the

Department of the Air

Force

73

Appendix VIII 

Major Contributors to

This Report

74

Tables Table 1: Profile of Air Force Financial Management Executives 5

Table 2: Number of Officer and Civilian Respondents 6

Table 3: Bachelor’s Degree Majors Reported by Air Force

Financial Managers

7

Table 4: Master’s Degree Majors Reported by Air Force Financial

Managers

7

Table I.1: Air Force Major Command and Installation Key

Financial Managers Included in This Review

25

Table II.1: Number of Officer and Civilian Respondents 33

Table II.2: Bachelor’s Degree Majors Reported by SAF/FM&C

Financial Managers

33

Table II.3: Master’s Degree Majors Reported by SAF/FM&C

Financial Managers

34

Table III.1: Operational Commands’ Key Financial Manager

Population and Respondents and Operation and Maintenance

Budgets for Fiscal Year 1997

41

Table III.2: Number of Officer and Civilian Respondents 41

Page 19 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Contents

Table III.3: Bachelor’s Degree Majors Reported by Operational

Command and Installation Financial Managers

42

Table III.4: Master’s Degree Majors Reported by Operational

Command and Installation Financial Managers

42

Table IV.1: Number of Officer and Civilian Respondents 49

Table IV.2: Bachelor’s Degree Majors Reported by Training

Command and Installation Financial Managers

49

Table IV.3: Master’s Degree Majors Reported by Training

Command and Installation Financial Managers

49

Table V.1: Number of Officer and Civilian Respondents 57

Table V.2: Bachelor’s Degree Majors Reported by Working

Capital Fund Financial Managers

57

Table V.3: Master’s Degree Majors Reported by Working Capital

Fund Financial Managers

58

Table VI.1: Number of Officer and Civilian Respondents 65

Table VI.2: Bachelor’s Degree Majors Reported by Product Center

Financial Managers

65

Table VI.3: Master’s Degree Majors Reported by Product Center

Financial Managers

66

Figures Figure 1: Professional Work Experience Reported by Air Force

Financial Managers—Officers

9

Figure 2: Professional Work Experience Reported by Air Force

Financial Managers—Civilians

10

Figure 3: Experience in Financial Management Functions

Reported by Air Force Financial Managers—Officers

11

Figure 4: Experience in Financial Management Functions

Reported by Air Force Financial Managers—Civilians

12

Figure 5: Training Reported by Air Force Financial Managers

During 1995 and 1996

13

Figure 6: Professional Certifications Reported by Air Force

Financial Managers

14

Figure I.1: Profile Instrument Used to Collect Qualification and

Experience Information on Air Force Financial Managers

28

Figure II.1: Professional Work Experience Reported by

SAF/FM&C Financial Managers—Officers

35

Figure II.2: Professional Work Experience Reported by

SAF/FM&C Financial Managers—Civilians

36

Figure II.3: Experience in Financial Management Functions

Reported by SAF/FM&C Financial Managers—Officers

37

Page 20 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Contents

Figure II.4: Experience in Financial Management Functions

Reported by SAF/FM&C Financial Managers—Civilians

38

Figure II.5: Training Reported by SAF/FM&C Financial Managers

During 1995 and 1996

39

Figure II.6: Professional Certifications Reported by SAF/FM&C

Financial Managers

40

Figure III.1: Professional Work Experience Reported by

Operational Command and Installation Financial

Managers—Officers

43

Figure III.2: Professional Work Experience Reported by

Operational Command and Installation Financial

Managers—Civilians

44

Figure III.3: Experience in Financial Management Functions

Reported by Operational Command and Installation Financial

Managers—Officers

45

Figure III.4: Experience in Financial Management Functions

Reported by Operational Command and Installation Financial

Managers—Civilians

46

Figure III.5: Training Reported by Operational Command and

Installation Financial Managers During 1995 and 1996

47

Figure III.6: Professional Certifications Reported by Operational

Command and Installation Financial Managers

48

Figure IV.1: Professional Work Experience Reported by Training

Command and Installation Financial Managers—Officers

51

Figure IV.2: Professional Work Experience Reported by Training

Command and Installation Financial Managers—Civilians

52

Figure IV.3: Experience in Financial Management Functions

Reported by Training Command and Installation Financial

Managers—Officers

53

Figure IV.4: Experience in Financial Management Functions

Reported by Training Command and Installation Financial

Managers—Civilians

54

Figure IV.5: Training Reported by Training Command and

Installation Financial Managers During 1995 and 1996

55

Figure IV.6: Professional Certifications Reported by Training

Command and Installation Financial Managers

56

Figure V.1: Professional Work Experience Reported by Working

Capital Fund Financial Managers—Officers

59

Figure V.2: Professional Work Experience Reported by Working

Capital Fund Financial Managers—Civilians

60

Page 21 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Contents

Figure V.3: Experience in Financial Management Functions

Reported by Working Capital Fund Financial Managers—Officers

61

Figure V.4: Experience in Financial Management Functions

Reported by Working Capital Fund Financial

Managers—Civilians

62

Figure V.5: Training Reported by Working Capital Fund Financial

Managers During 1995 and 1996

63

Figure V.6: Professional Certifications Reported by Working

Capital Fund Financial Managers

64

Figure VI.1: Professional Work Experience Reported by Product

Center Financial Managers—Officers

67

Figure VI.2: Professional Work Experience Reported by Product

Center Financial Managers—Civilians

68

Figure VI.3: Experience in Financial Management Functions

Reported by Product Center Financial Managers—Officers

69

Figure VI.4: Experience in Financial Management Functions

Reported by Product Center Financial Managers—Civilians

70

Figure VI.5: Training Reported by Product Center Financial

Managers During 1995 and 1996

71

Figure VI.6: Professional Certifications Reported by Product

Center Financial Managers

72

Page 22 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Contents

Abbreviations

ACC Air Combat Command

AETC Air Education and Training Command

AFMC Air Force Materiel Command

ALC air logistics center

AMC Air Mobility Command

CFO chief financial officer

CGFM Certified Government Financial Manager

CPA Certified Public Accountant

DFAS Defense Finance and Accounting Service

DOD Department of Defense

FMFIA Federal Managers’ Financial Integrity Act

JFMIP Joint Financial Management Improvement Program

GMRA Government Management Reform Act

GPRA Government Performance and Results Act

O&M operation and maintenance

PACAF Pacific Air Forces

RDT&E research, development, test, and evaluation

SAF/FM&C Assistant Secretary of the Air Force (Financial

Management and Comptroller)

USAFE U.S. Air Forces in Europe

Page 23 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix I 

Scope and Methodology

In collaboration with Air Force officials, we identified Air Force financial

managers to be included in this review as those serving in key positions

throughout the department. For the most part, these positions included

comptrollers, deputy comptrollers, and budget officers at operational and

training commands and their installations. The types of Air Force

organizations from which we selected financial managers are similar to

those we are reviewing in the other services. In addition to the office of

the assistant secretary for financial management for each military service,

we are also focusing on operational and training organizations, working

capital fund activities, and activities involved in the research,

development, test, evaluation, and procurement of major systems.

In the Air Force, the 208 key financial managers selected for this review

included:

• 4 senior executives in the Office of the Assistant Secretary of the Air Force

(Financial Management and Comptroller)—SAF/FM&C, including the

Assistant Secretary of the Air Force (Financial Management and

Comptroller); Principal Deputy Assistant Secretary of the Air Force

(Financial Management and Comptroller); Deputy Assistant Secretary,

Financial Operations; and Deputy Assistant Secretary, Budget;

• 10 SAF/FM&C staff involved in financial operations, financial management

policy, and/or budget execution-related functions; and

• 194 staff serving in comptroller, deputy comptroller, budget officer, and

working capital fund manager positions at 87 major commands and

installations involved in operations, training, supply and maintenance, and

the research, development, test, evaluation, and procurement of aircraft,

missiles, and other Air Force systems, such as launch systems, satellites,

and communications/electronics.

Of the 208 selected Air Force financial managers located at 88

organizations, 177 from 79 of these organizations responded to this review.

The respondents included the 4 senior executives, the 10 SAF/FM&C staff,

and 163 key staff from major commands and installations comprised of 76

comptrollers, 14 deputy comptrollers, 68 budget officers, and 5 working

capital fund managers.

Table I.1 identifies the Air Force major commands and the number of their

installations and key financial managers included in this review. Also,

shown by each major command are the number of installations and

respondents. The respondents are further identified by position—

Page 24 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix I 

Scope and Methodology

comptrollers, deputy comptrollers, budget officers, and working capital

managers.

We obtained fiscal year 1997 Air Force budget data, including operation

and maintenance (O&M) funding for operational, training, and working

capital fund and product centers from the SAF/FM&C budget office. We also

obtained research, development, test, and evaluation and procurement

funding for the product centers. Those commands and installations

included in our review managed about $25 billion of the $60 billion Air

Force budget during fiscal year 1997.

Table I.1: Air Force Major Command

and Installation Key Financial

Managers Included in This Review Operational Organizations

Air Combat Command and 24 of its 27 installations (48 of the 58 staff responding

included 24 comptrollers, 2 deputy comptrollers, and 22 budget officers)

Pacific Air Forces and 10 of its 12 installations (21 of the 28 staff responding included 11

comptrollers, 1 deputy comptroller, and 9 budget officers)

U.S. Air Forces in Europe and six of its seven installations (13 of the 17 staff responding

included 7 comptrollers and 6 budget officers)

Air Mobility Command and its 11 installations (24 of the 26 staff responding included 12

comptrollers, 2 deputy comptrollers, and 10 budget officers)

Training Organizations

Air Education and Training Command and 13 of its 16 installations (28 of the 36 staff

responding included 13 comptrollers, 2 deputy comptrollers, and 13 budget officers)

Working Capital Fund Organizations

Air Force Materiel Command and its 5 air logistics centers (all 20 staff responded,

including 6 comptrollers, 4 deputy comptrollers, 5 budget officers, and 5 working capital

fund managers)

Product Center Organizations

Air Force Materiel Command and its 3 product centers involved in aeronautics,

electronics, and space and missile research, development, test, evaluation, and

procurement efforts (all 12 staff responded, including 4 comptrollers, 4 deputy

comptrollers, and 4 budget officers)

Note: The comptroller, deputy comptroller, and budget officer from the Air Force Materiel

Command were included in our review of both working capital fund and product center

organizations.

In an August 1988 report,1 GAO proposed a framework for evaluating the

quality of the federal workforce over time. Quantifiable measures

identified in that report include specific knowledge, skills, and abilities.

Using this report and the JFMIP study on core competencies, and in

1

Federal Workforce: A Framework for Studying Its Quality Over Time (GAO/PEMD-88-27, August 4,

1988).

Page 25 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix I 

Scope and Methodology

collaboration with DOD representatives, we identified four indicators to

measure the attributes that key financial managers can bring to their

positions. These include formal education, professional work experience,

training, and professional certifications. These attributes are being used to

measure the qualifications and experience of key financial managers in the

five DOD organizations included in our reviews.

We then worked with Air Force officials in developing a data collection

instrument to gather the following types of information under each

indicator:

• formal education: degrees attained, majors, and specific accounting and

financial-related courses completed;

• professional work experience: (1) number of years working in current

position, years at DOD, years in other government agencies, and years in

the private sector, and (2) experience in five specific financial

management-related functions;

• training: during 1995-1996, specific subjects completed related to

accounting, other financial-related topics, and general topics; and

• professional certifications: CPA, CGFM, other financial management-related

certifications, and other nonfinancial management-related certifications

held.

For the four Air Force executives, we obtained information on their formal

education, careers, and professional certifications from official

biographies. For all other individuals, due to Air Force officials’ concerns

over the completeness of personnel files and data bases, we agreed to

collect information on the four indicators using profile instruments. This

procedure is being used to collect qualification and experience

information from all DOD organizations in this series of assignments.

We sent profile instruments to the Office of the Secretary of the Air Force

(Financial Management and Comptroller) and each major command and

installation. Those activities then distributed the instruments to personnel

serving in financial management positions identified for this review. We

mailed more instruments to those activities from which the originals had

not been received after 60 days and contacted those respondents whose

profile instruments were returned with incomplete information. Through

these efforts, we received profile instruments with complete information

from 85 percent of the key financial managers included in this review.

Figure I.1 contains the profile instrument we used to obtain personnel

Page 26 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix I 

Scope and Methodology

qualification and experience information from Air Force financial

managers.

As agreed with the Air Force, we did not attempt to verify the information

contained in the biographies or the profiles we received. However, as

noted above, for incomplete instruments, we contacted those individuals

and obtained the missing information.

We conducted our work from January through September 1997 in

accordance with generally accepted government auditing standards.

Page 27 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix I 

Scope and Methodology

Figure I.1: Profile Instrument Used to

Collect Qualification and Experience

Information on Air Force Financial

Managers

Page 28 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix I 

Scope and Methodology

Page 29 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix I 

Scope and Methodology

Page 30 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix I 

Scope and Methodology

Page 31 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix I 

Scope and Methodology

Page 32 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Air Force (Financial Management and

Comptroller) Respondents

We included 10 key financial managers in the Office of the Assistant

Secretary of the Air Force (Financial Management and

Comptroller)—SAF/FM&C, all of whom provided information on their

qualifications and experience. This population includes four staff involved

in financial operations, one staff in financial management/accounting

policy, and five staff in budget execution functions. Table II.1 shows the

officer and civilian composition of this staff, by rank and grade.

Table II.1: Number of Officer and

Civilian Respondents Officers Civilians

Rank Number Grade Number

Brigadier General (O-7) 1 Senior Executive 3

Colonel (O-6) 1 15 1

Lieutenant Colonel (O-5) 1 14 2

Major (O-4) 0 13 1

Captain (O-3) 0 12 0

First Lieutenant (O-2) 0 11 0

Total 3 Total 7

Formal Education

Attained

As shown in table II.2, all 10 respondents have bachelor’s degrees, with

one of the 10 also reporting more than one major. Four of the 10 majored

in accounting.

Table II.2: Bachelor’s Degree Majors

Reported by SAF/FM&C Financial

Managers

Number of degrees

Majors Officers Civilians

Total degrees by

major

Accounting 3 1 4

Other business 0 3 3

Nonbusiness 0 4 4

Total degrees 3 8 11

As shown in table II.3, all 10 staff also held master’s degrees, nine of which

were business related.

Page 33 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Air Force (Financial Management and

Comptroller) Respondents

Table II.3: Master’s Degree Majors

Reported by SAF/FM&C Financial

Managers

Number of degrees

Majors Officers Civilians

Total degrees by

major

Accounting 0 0 0

Other business 3 6 9

Nonbusiness 0 1 1

Total degrees 3 7 10

All of the 10 respondents completed one or more courses in

accounting-related subjects, as follows:

• 1-2 subjects: 1 civilian,

• 3-5 subjects: 2 civilians, and

• 6 or more subjects: 7 (3 officers and 4 civilians).

All of respondents in the latter group appear to have met the educational

requirements to serve in GS-510 accountant positions.

Two civilians also held doctoral degrees, one in business administration

and the other in law.

Professional Work

Experience Acquired

Figures II.1 and II.2 show the average number of years of work experience

by rank for the three officers and by grade for the seven civilians,

respectively. The average was 32 years for the officers, ranging from 24 to

37 years, and 28 years for the civilians, ranging from 22 to 44 years. As the

figures show, the respondents have spent most of their careers in DOD.

Page 34 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Air Force (Financial Management and

Comptroller) Respondents

Figure II.1: Professional Work

Experience Reported by SAF/FM&C

Financial Managers—Officers

Average number of years

0

5

10

15

20

25

30

35

40

Brigadier General (1)

Colonel (1)

Lieutenant Colonel(1)

Staff by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 35 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Air Force (Financial Management and

Comptroller) Respondents

Figure II.2: Professional Work

Experience Reported by SAF/FM&C

Financial Managers—Civilians

Average number of years

0

5

10

15

20

25

30

35

40

Senior Executives (3)

GS-15 (1)

GS-14 (2)

GS-13 (1)

Staff by grade (number at each grade)

Average years in other public/private sector

Average years in DOD

Figures II.3 and II.4 show the number of officers and civilians who

indicated that they had performed each financial management function

previously outlined and the average number of years of experience in that

function. All of the respondents have performed financial analysis

functions. A review of their profiles also showed that the three officers

and six civilians have performed tasks in three or more of these functions.

Page 36 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Air Force (Financial Management and

Comptroller) Respondents

Figure II.3: Experience in Financial

Management Functions Reported by

SAF/FM&C Financial

Managers—Officers

Number of staff performing function (total = 3 respondents)

0

1

2

3

4

Financial statement

preparation (5 years)

Financial reporting/acctg

policy (5 years)

Financial analysis (15 years)

Accounting operations (4 years)

Accounting systems (2 years)

Average years performing functions

3 3 3 3

1

Page 37 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Air Force (Financial Management and

Comptroller) Respondents

Figure II.4: Experience in Financial

Management Functions Reported by

SAF/FM&C Financial

Managers—Civilians

Number of staff performing function (total = 7 respondents)

0

2

4

6

8

Financial statement

preparation (8 years)

Financial reporting/acctg

policy (14 years)

Financial analysis (19 years)

Accounting operations (9 years)

Accounting systems (10 years)

Average years performing functions

5

6

7

5 5

Training Completed

During 1995 and 1996

Figure II.5 shows the training reported by the 10 respondents as being

completed during 1995 and 1996.

Page 38 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Air Force (Financial Management and

Comptroller) Respondents

Figure II.5: Training Reported by

SAF/FM&C Financial Managers During

1995 and 1996

Number of staff (total = 10 respondents)

0

2

4

6

8

10

Accounting and

general training

Accounting, financial, and general training

Financial and general training

General training only

No training

Categories of training

1

2 2

3

2

As indicated in the figure:

• total receiving accounting-related training: three (one officer and two

civilians),

• total receiving financial-related training: four (one officer and three

civilians),

• total receiving training in general topics: eight (two officers and six

civilians), and

• total not receiving training: two (one officer and one civilian).

Professional

Certifications Held

Figure II.6 shows the numbers and types of professional certifications held

by the SAF/FM&C financial managers. Of the six holding one or more of these

certifications,

• three civilians were CPAs,

Page 39 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Air Force (Financial Management and

Comptroller) Respondents

• two civilians were CGFMs,

• one officer and one civilian held other financial management-related

certifications, and

• one officer held nonfinancial management-related certifications.

Of the four staff that did not hold any professional certifications, one was

an officer and three were civilians.

Figure II.6: Professional Certifications

Reported by SAF/FM&C Financial

Managers

Number of staff (total = 10 respondents)

0

2

4

6

8

10

CPA

only

CGFM

only

OFMC

only

NFMC

only

CPA,

CGFM,

and

OFMC

None

Types of certifications held

2

1 1 1 1

4

CPA: Certified Public Accountant

CGFM: Certified Government Financial Manager

OFMC: Other financial management certifications

NFMC: Nonfinancial management certifications

Page 40 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix III 

Profiles of Operational Command and

Installation Respondents

The four Air Force operational commands included in this review were the

Air Combat Command (ACC), Pacific Air Forces (PACAF), U.S. Air Forces in

Europe (USAFE), and Air Mobility Command (AMC). Surveys were sent to

129 financial managers, 106 responded, representing all four operational

commands and 51 of their 57 installations. Table III.1 shows the number of

installations by major command, the number of key financial managers

within each command, and the number responding to this review. The

table also shows the operation and maintenance (O&M) funding for fiscal

year 1997 managed by each major command.

Table III.1: Operational Commands’

Key Financial Manager Population and

Respondents and Operation and

Maintenance (O&M) Budgets for Fiscal

Year 1997

Commands and (number of

installations)

Financial

managers

surveyed

Financial

manager

respondents

O&M budgets

(in billions)

Air Combat Command (27) 58 48 $4.1

Pacific Air Forces (12) 28 21 $1.0

U.S. Air Forces in Europe (7) 17 13 $0.8

Air Mobility Command (11) 26 24 $1.8

Total (57) 129 106 $7.7

Table III.2 shows the officer and civilian composition of the respondents,

by rank and grade, respectively. The 106 respondents included 54

comptrollers, 5 deputy comptrollers, and 47 budget officers.

Table III.2: Number of Officer and

Civilian Respondents Officers Civilians

Rank Number Grade Number

Brigadier General (O-7) 1 Senior Executive 0

Colonel (O-6) 7 15 0

Lieutenant Colonel (O-5) 25 14 0

Major (O-4) 19 13 2

Captain (O-3) 31 12 14

First Lieutenant (O-2) 5 11 2

Total 88 Total 18

Formal Education

Attained

As shown in table III.3, 96 of the 106 respondents held bachelor’s degrees,

with one of the 96 also reporting more than one major. The major for 25 of

these respondents was accounting.

Page 41 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix III 

Profiles of Operational Command and

Installation Respondents

Table III.3: Bachelor’s Degree Majors

Reported by Operational Command

and Installation Financial Managers

Number of degrees

Majors Officers Civilians

Total degrees by

major

Accounting 24 1 25

Other business 48 7 55

Nonbusiness 17 0 17

Total degrees 89 8 97

As shown in table III.4, 79 staff also held master’s degrees, with 4 of these

staff also reporting more than one major. The majors for 52 of these staff

were business related.

Table III.4: Master’s Degree Majors

Reported by Operational Command

and Installation Financial Managers

Number of degrees

Majors Officers Civilians

Total degrees by

major

Accounting 0 0 0

Other business 50 3 53

Nonbusiness 28 2 30

Total degrees 78 5 83

Of the 106 respondents, 100 (86 officers and 14 civilians) completed one or

more courses in accounting-related subjects, as follows:

• 1-2 subjects: 21 (18 officers and 3 civilians),

• 3-5 subjects: 33 (26 officers and 7 civilians), and

• 6 or more subjects: 46 (42 officers and 4 civilians).

Of the latter group, 41 officers and 3 civilians appear to have met the

educational requirements to serve in GS-510 accountant positions.

Professional Work

Experience Acquired

Figures III.1 and III.2 show the average number of years of work

experience by rank for the 88 officers and by grade for the 18 civilians. The

average was 16 years for the officers, ranging from 3 to 35 years, and 27

years for the civilians, ranging from 19 to 44 years. As the figures show, the

respondents have spent most of their careers in DOD.

Page 42 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix III 

Profiles of Operational Command and

Installation Respondents

Figure III.1: Professional Work

Experience Reported by Operational

Command and Installation Financial

Managers—Officers

Average number of years

0

5

10

15

20

25

30

35

40

Brigadier General (1)

Colonel (7)

Lieutenant Colonel (25)

Major (19)

Captain (31)

First Lieutenant (5)

Staff by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 43 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix III 

Profiles of Operational Command and

Installation Respondents

Figure III.2: Professional Work

Experience Reported by Operational

Command and Installation Financial

Managers—Civilians

Average number of years

0

5

10

15

20

25

30

35

40

GS-13

(2)

GS-12

(14)

GS-11

(2)

Staff by grade (number at each grade)

Average years in other public/private sector

Average years in DOD

Figures III.3 and III.4 show the number of officers and civilians who

indicated that they had performed each financial management function

previously outlined and the average number of years of experience in that

function. Financial analysis was the function performed most frequently. A

review of their profiles also showed that 37 officers and 7 civilians have

performed tasks in 3 or more of these functions.

Page 44 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix III 

Profiles of Operational Command and

Installation Respondents

Figure III.3: Experience in Financial

Management Functions Reported by

Operational Command and Installation

Financial Managers—Officers

Number of staff performing function (total = 88 respondents)

0

10

20

30

40

50

60

70

80

90

Financial statement

preparation (4 years)

Financial reporting/acctg

policy (5 years)

Financial analysis (9 years)

Accounting operations (5 years)

Accounting systems (4 years)

Average years performing functions

20

60

85

39

11

Page 45 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix III 

Profiles of Operational Command and

Installation Respondents

Figure III.4: Experience in Financial

Management Functions Reported by

Operational Command and Installation

Financial Managers—Civilians

Number of staff performing function (total = 18 respondents)

0

5

10

15

20

Financial statement

preparation (2 years)

Financial reporting/acctg

policy (8 years)

Financial analysis (12 years)

Accounting operations (11 years)

Accounting systems (3 years)

Average years performing functions

7

9

18

8

1

Training Completed

During 1995 and 1996

Figure III.5 shows the training reported by the 106 respondents as being

completed during 1995 and 1996.

Page 46 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix III 

Profiles of Operational Command and

Installation Respondents

Figure III.5: Training Reported by

Operational Command and Installation

Financial Managers During 1995 and

1996

Number of staff (total = 106 respondents)

0

20

40

60

80

100

120

Accounting training only

Accounting and

financial training

Accounting and

general training

Accounting, financial, and general training

Financial training only

Financial and general training

General training only

No training

Categories of training

2 1

5 7 4

25

34

28

As indicated in the figure:

• total receiving accounting-related training: 15 (11 officers and 4 civilians),

• total receiving financial-related training: 37 (31 officers and 6 civilians),

• total receiving training in general topics: 71 (59 officers and 12 civilians),

and

• total not receiving training: 28 (24 officers and 4 civilians).

Professional

Certifications Held

Figure III.6 shows the numbers and types of professional certifications

held by the key operational command and installation financial managers.

Of the 19 holding one or more of these certificates:

• one officer was a CPA,

• 2 officers and one civilian were CGFMs,

Page 47 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix III 

Profiles of Operational Command and

Installation Respondents

• 8 officers and 1 civilian held other financial management-related

certifications, and

• 11 officers held nonfinancial management-related certifications.

Of the 87 staff that did not hold any professional certifications, 71 were

officers and 16 were civilians.

Figure III.6: Professional Certifications

Reported by Operational Command

and Installation Financial Managers

Number of staff (total = 106 respondents)

0

20

40

60

80

100

120

CPA

and

CGFM

CGFM

only

OFMC

only

OFMC

and

NFMC

NFMC

only

None

Types of certifications held

1 2 5 4 7

87

CPA: Certified Public Accountant

CGFM: Certified Government Financial Manager

OFMC: Other financial management certifications

NFMC: Nonfinancial management certifications

Page 48 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix IV 

Profiles of Air Education and Training

Command (AETC) and Installation

Respondents

AETC managed an O&M budget of $1.8 billion for fiscal year 1997. As shown

in table IV.1, 28 of the 36 key financial managers from AETC (representing

13 of its 16 installations) provided information on their qualifications and

experience. The respondents included 13 comptrollers, 2 deputy

comptrollers, and 13 budget officers.

Table IV.1: Number of Officer and

Civilian Respondents Officers Civilians

Rank Number Grade Number

Brigadier General (O-7) 1 Senior Executive 0

Colonel (O-6) 2 15 0

Lieutenant Colonel (O-5) 4 14 0

Major (O-4) 7 13 4

Captain (O-3) 5 12 3

First Lieutenant (O-2) 0 11 2

Total 19 Total 9

Formal Education

Attained

As shown in table IV.2, 24 of the 28 respondents held bachelor’s degrees,

with one of the 24 also reporting more than one major. Seven majored in

accounting.

Table IV.2: Bachelor’s Degree Majors

Reported by Training Command and

Installation Financial Managers

Number of degrees

Majors Officers Civilians

Total degrees by

major

Accounting 5 2 7

Other business 9 1 10

Nonbusiness 6 2 8

Total degrees 20 5 25

As shown in table IV.3, 19 staff also held master’s degrees. The majors for

14 of these staff were business related.

Table IV.3: Master’s Degree Majors

Reported by Training Command and

Installation Financial Managers

Number of degrees

Majors Officers Civilians

Total degrees by

major

Accounting 0 0 0

Other business 11 3 14

Nonbusiness 4 1 5

Total degrees 15 4 19

Page 49 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix IV 

Profiles of Air Education and Training

Command (AETC) and Installation

Respondents

Of the 28 respondents, 26 (18 officers and 8 civilians) reported completing

one or more courses in accounting-related subjects, as follows:

• 1-2 subjects: 4 (3 officers and 1 civilian),

• 3-5 subjects: 10 (8 officers and 2 civilians), and

• 6 or more subjects: 12 (7 officers and 5 civilians).

Of the latter group, seven officers and three civilians appear to have met

the educational requirements to serve in GS-510 accountant positions.

Professional Work

Experience Acquired

Figures IV.1 and IV.2 show the average number of years of work

experience by rank for the 19 officers and by grade for the 9 civilians. The

average was 18 years for the officers, ranging from 7 to 27 years, and 26

years for the civilians, ranging from 12 to 31 years. As the figures show,

most of the respondents have spent the major part of their careers in DOD.

Page 50 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix IV 

Profiles of Air Education and Training

Command (AETC) and Installation

Respondents

Figure IV.1: Professional Work

Experience Reported by Training

Command and Installation Financial

Managers—Officers

Average number of years

0

5

10

15

20

25

30

35

40

Brigadier General (1)

Colonel (2)

Lieutenant Colonel(4)

Major (7)

Captain (5)

Staff by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 51 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix IV 

Profiles of Air Education and Training

Command (AETC) and Installation

Respondents

Figure IV.2: Professional Work

Experience Reported by Training

Command and Installation Financial

Managers—Civilians

Average number of years

0

5

10

15

20

25

30

35

40

GS-13

(4)

GS-12

(3)

GS-11

(2)

Staff by grade (number at each grade)

Average years in other public/private sector

Average years in DOD

Figures IV.3 and IV.4 show the number of officers and civilians who

indicated that they had performed each financial management function

previously outlined and the average number of years of experience in that

function. The financial management function performed most frequently

was financial analysis. A review of their profiles also showed that 10

officers and 5 civilians have performed tasks in 3 or more of these

functions.

Page 52 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix IV 

Profiles of Air Education and Training

Command (AETC) and Installation

Respondents

Figure IV.3: Experience in Financial

Management Functions Reported by

Training Command and Installation

Financial Managers—Officers

Number of staff performing function (total = 19 respondents)

0

5

10

15

20

Financial statement

preparation (3 years)

Financial reporting/acctg

policy (5 years)

Financial analysis (9 years)

Accounting operations (3 years)

Accounting systems (3 years)

Average years performing functions

6

12

19

10

2

Page 53 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix IV 

Profiles of Air Education and Training

Command (AETC) and Installation

Respondents

Figure IV.4: Experience in Financial

Management Functions Reported by

Training Command and Installation

Financial Managers—Civilians

Number of staff performing function (total = 9 respondents)

0

2

4

6

8

10

Financial statement

preparation (2 years)

Financial reporting/acctg

policy (10 years)

Financial analysis (6 years)

Accounting operations (2 years)

Accounting systems (3 years)

Average years performing functions

3

6

9

6

1

Training Completed

During 1995 and 1996

Figure IV.5 shows the training reported by the 28 respondents as being

completed during 1995 and 1996.

Page 54 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix IV 

Profiles of Air Education and Training

Command (AETC) and Installation

Respondents

Figure IV.5: Training Reported by

Training Command and Installation

Financial Managers During 1995 and

1996

Number of staff (total = 28 respondents)

0

5

10

15

20

25

30

Financial training only

Financial and general training

Accounting, financial, and general training

General training only

No training

Categories of training

2

6

5

10

5

As indicated in the figure:

• total receiving accounting-related training: 5 (all officers),

• total receiving financial-related training: 13 (8 officers and 5 civilians),

• total receiving training in general topics: 21 (13 officers and 8 civilians),

and

• total not receiving training: 5 (4 officers and 1 civilian).

Professional

Certifications Held

Figure IV.6 shows the numbers and types of professional certifications

held by the key training command and installation financial managers. Of

the four holding these certifications:

• none were CPAs,

• one officer was a CGFM,

• none held other financial management-related certifications, and

Page 55 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix IV 

Profiles of Air Education and Training

Command (AETC) and Installation

Respondents

• three officers held nonfinancial management-related certifications.

Of the 24 staff that did not hold professional certifications, 15 were

officers and 9 were civilians.

Figure IV.6: Professional Certifications

Reported by Training Command and

Installation Financial Managers

Number of staff (total = 28 respondents)

0

5

10

15

20

25

30

CGFM

only

NFMC

only

None

Types of certifications held

1

3

24

CGFM: Certified Government Financial Manager

NFMC: Nonfinancial management certifications

Page 56 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix V 

Profiles of Working Capital Fund

Respondents

The five air logistics centers (ALCs) within the Air Force Materiel

Command (AFMC) managed a fiscal year 1997 budget of $4.4 billion, derived

from their customers’ O&M accounts. The 20 key financial managers at

AFMC and the ALCs provided information on their qualifications and

experience. Table V.1 provides the ranks of the 3 officers and grades of the

17 civilians. The respondents included six comptrollers, four deputy

comptrollers, five budget officers, and five working capital fund managers.

Table V.1: Number of Officer and

Civilian Respondents Officers Civilians

Rank Number Grade Number

Brigadier General (O-7) 1 Senior Executive 6

Colonel (O-6) 2 15 5

Lieutenant Colonel (O-5) 0 14 4

Major (O-4) 0 13 2

Captain (O-3) 0 12 0

First Lieutenant (O-2) 0 11 0

Total 3 Total 17

Formal Education

Attained

As shown in table V.2, 19 of the 20 respondents held bachelor’s degrees,

with 3 of the 19 reporting more than one major. Seven majored in

accounting.

Table V.2: Bachelor’s Degree Majors

Reported by Working Capital Fund

Financial Managers

Number of degrees

Majors Officers Civilians

Total degrees by

major

Accounting 0 7 7

Other business 2 6 8

Nonbusiness 1 6 7

Total degrees 3 19 22

As shown in table V.3, 14 staff also held master’s degrees. The majors for

five of these staff were business related.

Page 57 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix V 

Profiles of Working Capital Fund

Respondents

Table V.3: Master’s Degree Majors

Reported by Working Capital Fund

Financial Managers

Number of degrees

Majors Officers Civilians

Total degrees by

major

Accounting 0 0 0

Other business 0 5 5

Nonbusiness 3 6 9

Total degrees 3 11 14

Of the 20 respondents, 18 (3 officers and 15 civilians) reported completing

one or more courses in accounting-related subjects, as follows:

• 1-2 subjects: 3 (1 officer and 2 civilians),

• 3-5 subjects: 6 (2 officers and 4 civilians), and

• 6 or more subjects: 9 civilians.

All of the 9 civilians in the latter group appear to have met the educational

requirements to serve in GS-510 accountant positions.

Professional Work

Experience Acquired

Figures V.1 and V.2 show the average number of years of work experience

by rank for the 3 officers and by grade for the 17 civilians. The average was

27 years for the officers, ranging from 27 to 28 years, and 26 years for the

civilians, ranging from 17 to 32 years. As the figures show, the respondents

have spent most of their careers in DOD.

Page 58 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix V 

Profiles of Working Capital Fund

Respondents

Figure V.1: Professional Work

Experience Reported by Working

Capital Fund Financial

Managers—Officers

Average number of years

0

5

10

15

20

25

30

35

40

Brigadier General (1)

Colonel (2)

Staff by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 59 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix V 

Profiles of Working Capital Fund

Respondents

Figure V.2: Professional Work

Experience Reported by Working

Capital Fund Financial

Managers—Civilians

Average number of years

0

5

10

15

20

25

30

35

40

Senior Executives (6)

GS-15 (5)

GS-14 (4)

GS-13 (2)

Staff by grade (number at each grade)

Average years in other public/private sector

Average years in DOD

Figures V.3 and V.4 show the number of officers and civilians who

indicated that they had performed each financial management function

previously outlined and the average number of years of experience in that

function. The financial management function performed most frequently

was financial analysis. A review of their profiles also showed that the 3

officers and 10 of the 17 civilians have performed tasks in 3 or more of

these functions.

Page 60 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix V 

Profiles of Working Capital Fund

Respondents

Figure V.3: Experience in Financial

Management Functions Reported by

Working Capital Fund Financial

Managers—Officers

Number of staff performing function (total = 3 respondents)

0

1

2

3

4

Financial statement

preparation (3 years)

Financial reporting/acctg

policy (5 years)

Financial analysis (8 years)

Accounting operations (4 years)

Accounting systems (5 years)

Average years performing functions

3 3 3

2 2

Page 61 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix V 

Profiles of Working Capital Fund

Respondents

Figure V.4: Experience in Financial

Management Functions Reported by

Working Capital Fund Financial

Managers—Civilians

Number of staff performing function (total = 17 respondents)

0

5

10

15

20

Financial statement

preparation (5 years)

Financial reporting/acctg

policy (11 years)

Financial analysis (11 years)

Accounting operations (5 years)

Accounting systems (4 years)

Average years performing functions

8

14

16

8

6

Training Completed

During 1995 and 1996

Figure V.5 shows the training reported by the 20 respondents as being

completed during 1995 and 1996.

Page 62 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix V 

Profiles of Working Capital Fund

Respondents

Figure V.5: Training Reported by

Working Capital Fund Financial

Managers During 1995 and 1996

Number of staff (total = 20 respondents)

0

5

10

15

20

Accounting and

financial training

Financial training only

Financial and general training

Accounting, financial, and general training

General training only

No training

Categories of training

1 1

2 2

7 7

As indicated in the figure:

• total receiving accounting-related training: 3 (1 officer and 2 civilians),

• total receiving financial-related training: 6 (1 officer and 5 civilians),

• total receiving training in general topics: 11 (1 officer and 10 civilians), and

• total not receiving training: 7 (2 officers and 5 civilians).

Professional

Certifications Held

Figure V.6 shows the numbers and types of professional certifications held

by the working capital fund key financial managers. Of the nine holding

one or more of these certifications:

• none were CPAs,

• none were CGFMs,

• seven civilians held other financial management-related certifications, and

• seven civilians held nonfinancial management-related certifications.

Page 63 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix V 

Profiles of Working Capital Fund

Respondents

Of the 11 that did not hold any professional certifications, 3 were officers

and 8 were civilians.

Figure V.6: Professional Certifications

Reported by Working Capital Fund

Financial Managers

Number of staff (total = 20 respondents)

0

5

10

15

20

OFMC

only

OFMC

and

NFMC

NFMC

only

None

Types of certifications held

2

5

2

11

OFMC: Other financial management certifications

NFMC: Nonfinancial management certifications

Page 64 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix VI 

Profiles of Product Center Respondents

In addition to the five air logistics centers, the Air Force Materiel

Command (AFMC) also has oversight of product centers. The Aeronautical

Systems Center, Electronics Systems Center, and Space and Missile

Systems Center managed an O&M budget of $1.22 billion, a RDT&E budget of

$5.23 billion, and a procurement budget of $5.05 billion during fiscal year

1997. The 12 key financial managers at AFMC1

 and these centers provided

information on their qualifications and experience. Table VI.1 provides the

ranks of the six officers and grades of the six civilians. The respondents

included four comptrollers, four deputy comptrollers, and four budget

officers.

Table VI.1: Number of Officer and

Civilian Respondents Officers Civilians

Rank Number Grade Number

Brigadier General (O-7) 1 Senior Executive 2

Colonel (O-6) 3 15 4

Lieutenant Colonel (O-5) 2 14 0

Major (O-4) 0 13 0

Captain (O-3) 0 12 0

First Lieutenant (O-2) 0 11 0

Total 6 Total 6

Formal Education

Attained

As shown in table VI.2, the 12 respondents held bachelor’s degrees. Five

majored in accounting.

Table VI.2: Bachelor’s Degree Majors

Reported by Product Center Financial

Managers

Number of degrees

Majors Officers Civilians

Total degrees by

major

Accounting 3 2 5

Other business 2 4 6

Nonbusiness 1 0 1

Total degrees 6 6 12

As shown in table VI.3, 10 staff also held master’s degrees. The majors for

eight of these staff were business related.

1

The comptroller, deputy comptroller, and budget officer at AFMC were also included in this review of

the working capital fund financial managers.

Page 65 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix VI 

Profiles of Product Center Respondents

Table VI.3: Master’s Degree Majors

Reported by Product Center Financial

Managers

Number of degrees

Majors Officers Civilians

Total degrees by

major

Accounting 0 0 0

Other business 4 4 8

Nonbusiness 2 0 2

Total degrees 6 4 10

All of the 12 respondents reported completing one or more courses in

accounting-related subjects, as follows:

• 1-2 subjects: 1 officer,

• 3-5 subjects: 5 (2 officers and 3 civilians), and

• 6 or more subjects: 6 (3 officers and 3 civilians).

All of the latter group appear to have met the educational requirements to

serve in GS-510 accountant positions.

Professional Work

Experience Acquired

Figures VI.1 and VI.2 show the average number of years of work

experience by rank for the six officers and by grade for the six civilians.

The average was 26 years for the officers, ranging from 18 to 30 years, and

27 years for the civilians, ranging from 19 to 32 years. As the figures show,

the respondents have spent most of their careers in DOD.

Page 66 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix VI 

Profiles of Product Center Respondents

Figure VI.1: Professional Work

Experience Reported by Product

Center Financial Managers—Officers

Average number of years

0

5

10

15

20

25

30

35

40

Brigadier General (1)

Colonel (3)

Lieutenant Colonel(2)

Staff by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 67 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix VI 

Profiles of Product Center Respondents

Figure VI.2: Professional Work

Experience Reported by Product

Center Financial Managers—Civilians

Average number of years

0

5

10

15

20

25

30

35

40

Senior Executives (2)

GS-15 (4)

Staff by grade (number at each grade)

Average years in other public/private sector

Average years in DOD

Figures VI.3 and VI.4 show the number of officers and civilians who

indicated that they had performed each financial management function

previously outlined and the average number of years of experience in that

function. The financial management functions performed most frequently

were financial analysis and financial reporting/accounting policy. A review

of their profiles also showed that the four officers and one civilian have

performed tasks in three or more of these functions.

Page 68 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix VI 

Profiles of Product Center Respondents

Figure VI.3: Experience in Financial

Management Functions Reported by

Product Center Financial

Managers—Officers

Number of staff performing function (total = 6 respondents)

0

1

2

3

4

5

6

7

Financial statement

preparation (4 years)

Financial reporting/acctg

policy (11 years)

Financial analysis (16 years)

Accounting operations (5 years)

Accounting systems (3 years)

Average years performing functions

4

6 6

4

3

Page 69 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix VI 

Profiles of Product Center Respondents

Figure VI.4: Experience in Financial

Management Functions Reported by

Product Center Financial

Managers—Civilians

Number of staff performing function (total = 6 respondents)

0

1

2

3

4

5

6

7

Financial statement

preparation (0 years)

Financial reporting/acctg

policy (17 years)

Financial analysis (20 years)

Accounting operations (0 years)

Accounting systems (5 years)

Average years performing functions

0

6 6

0

1

Training Completed

During 1995 and 1996

Figure VI.5 shows the training reported by the 12 respondents as being

completed during 1995 and 1996.

Page 70 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix VI 

Profiles of Product Center Respondents

Figure VI.5: Training Reported by

Product Center Financial Managers

During 1995 and 1996

Number of staff (total = 12 respondents)

0

2

4

6

8

10

12

Accounting, financial, and general training

Financial and general training

General training only

No training

Categories of training

1

3

7

1

As indicated in the figure:

• total receiving accounting-related training: 1 (an officer),

• total receiving financial-related training: 4 (2 officers and 2 civilians),

• total receiving training in general topics: 11 (5 officers and 6 civilians), and

• total not receiving training: 1 (an officer).

Professional

Certifications Held

Figure VI.6 shows the numbers and types of professional certifications

held by the product center key financial managers. Of the seven holding

one or more of these certifications:

• two officers were CPAs,

• none were CGFMs,

• two officers and four civilians held other financial management-related

certifications, and

Page 71 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix VI 

Profiles of Product Center Respondents

• two civilians held nonfinancial management-related certifications.

Of the five staff that did not hold any professional certifications, three

were officers and two were civilians.

Figure VI.6: Professional Certifications

Reported by Product Center Financial

Managers

Number of staff (total = 12 respondents)

0

2

4

6

8

10

12

CPA

only

OFMC

only

CPA

and

OFMC

OFMC

and

NFMC

None

Types of certifications held

1

3

1

2

5

CPA: Certified Public Accountant

OFMC: Other financial management certifications

NFMC: Nonfinancial management certifications

Page 72 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix VII 

Comments From the Department of the Air

Force

Page 73 GAO/AIMD-98-4 Profile of Air Force Financial Managers
Appendix VIII 

Major Contributors to This Report

Accounting and

Information

Management Division,

Washington, D.C.

George H. Stalcup, Associate Director

Geoffrey B. Frank, Assistant Director

Robert L. Self, Evaluator-in-Charge

Patricia A. Summers, Senior Auditor

Dennis B. Fauber, Senior Evaluator

Francine M. DelVecchio, Communications Analyst

Michele A. Howard, Intern

(918909) Page 74 GAO/AIMD-98-4 Profile of Air Force Financial Managers
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