United States General Accounting Office

GAO Report to the Assistant Secretary of the

Army (Financial Management and

Comptroller)

February 1998 FINANCIAL

MANAGEMENT

Profile of Army

Financial Managers

GAO/AIMD-98-58

GAO United States

General Accounting Office

Washington, D.C. 20548

Accounting and Information

Management Division

B-278934 

February 25, 1998

The Honorable Helen T. McCoy

Assistant Secretary of the Army

 (Financial Management and Comptroller)

Dear Ms. McCoy:

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

 one of the

greatest challenges to improving financial management throughout the

Department of Defense (DOD) is establishing a well-qualified, professional

financial management workforce. Our objective in a series of assignments

is to provide information on qualifications, such as formal education,

professional work experience, training, and professional certifications of

personnel serving in key financial management positions in DOD. Due to

concerns on the part of DOD officials regarding the completeness of

personnel databases and personnel files, we are obtaining this information

from biographies and/or profile instruments provided by each manager.

This is the third 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 Army. We have already issued our reports on key financial managers

within the Office of the Under Secretary of Defense (Comptroller)2

 and the

Air Force3

 and we plan to issue reports on the Department of the Navy and

the Defense Finance and Accounting Service. As agreed with DOD officials,

our reviews are confined to key financial management positions. These

positions most often include comptrollers, deputy comptrollers, and

budget officers at major commands and installations.4

 These reports can

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

such as formal 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 and professional work experience

of personnel serving in key financial management positions across DOD

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).

3

Financial Management: Profile of Air Force Financial Managers (GAO/AIMD-98-4, November 28,

1997).

4

The Army’s comparable positions to Air Force and Navy comptrollers and deputy comptrollers are

resource managers and deputy resource managers, respectively.

Page 1 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

relative to those in private sector companies and large state governments.

We will also identify those steps DOD has taken and others it should

consider implementing to enhance its financial management workforce to

fully meet the objectives of the Chief Financial Officers (CFO) Act.

This report provides qualification and professional work experience

information on 4 Army financial management executives and 233 of 301

key financial managers representing 145 of the 187 Army organizations

included in our review.

Results in Brief The four Army financial management executives included in our review

are the Assistant Secretary of the Army (Financial Management and

Comptroller), the Principal Deputy Assistant Secretary of the Army

(Financial Management and Comptroller), the Deputy Assistant Secretary

of the Army for Financial Operations, and the Deputy Assistant Secretary

of the Army for Budget. Each of the executives had attained master’s

degrees. The Assistant Secretary had spent 30 years at DOD. The Deputy

Assistant Secretaries had DOD careers ranging from 29 to 38 years, with

one of the three also spending part of his career in the private sector. Two

of the executives held certifications in government financial management.

Of the 233 other key Army financial managers responding to our review:

• About 27 percent (63) were military officers, serving mainly as resource

managers and budget officers at major commands and installations; and

73 percent (170) were civilian personnel serving mainly in resource

manager and budget officer positions at installations.

• All 63 officers and 148 of the 170 civilians reported holding bachelor’s

degrees, with 17 of these respondents reporting more than one major.

About one-third of these 211 managers majored in accounting, while

approximately 40 percent reported degrees in business-related majors

other than accounting.

• One hundred thirty-two respondents (53 officers and 79 civilians) also

reported holding advanced degrees, with 17 of these respondents

reporting more than one major. Five of the 132 managers held master’s

degrees in accounting, while about 75 percent reported degrees in

business-related majors other than accounting. One civilian also held a

doctoral degree in public administration.

• The officers’ careers ranged from 10 to 31 years, averaging 23 years, while

the civilians’ careers ranged from 15 to 42 years, averaging 27 years. About

42 percent of all respondents, officers and civilians, reported performing

Page 2 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

several financial management-related functions included in our review

during their careers.

• One hundred sixty-three respondents (35 officers and 128 civilians)

reported completing training (referred to as continuing professional

education in the profile instrument) in one or more of the categories

included in our review during 1995 and 1996. Of these 163 managers,

(1) about 90 percent listed general topics, such as computers, supervision,

strategic planning, and communication skills, as examples of the training

completed, (2) about 50 percent reported completing financial-related

training, and (3) about 25 percent reported completing accounting-related

training, such as accounting standards and financial reporting.

• About 20 percent of the 233 respondents reported holding one or more

professional certifications. Of the 46 managers in this group, 44 reported

holding accounting and other financial management-related certifications,

as follows: 11 were Certified Public Accountants (CPA),5

 37 were Certified

Government Financial Managers (CGFM),6

 and 2 held other certifications,

including the Certified Cost Estimator/Analyst and Certified Internal

Auditor.

Requirements for

Financial Managers

The 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

5

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.

6

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.

Page 3 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

Management Improvement Program (JFMIP)7 have made proposals

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

financial management personnel. In November 1995, JFMIP published the

Framework for Core Competencies for Financial Management Personnel

in the Federal Government,

8

 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 the Office of the Under Secretary of Defense

(Comptroller), 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 Army. We obtained this information from biographies and profile

instruments due to the concerns of Army officials regarding the

completeness of personnel databases and personnel files. We worked with

Army officials to determine the key financial management positions to be

included in this review. These positions typically included resource

managers, deputy resource managers, and budget officers serving at Army

major commands and installations. As agreed with the Army, we did not

verify the information contained in the 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.

7

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.

8

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-98-58 Profile of Army Financial Managers
B-278934 

We performed our audit work from March through December 1997 in

accordance with generally accepted government auditing standards. The

Assistant Secretary of the Army (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 IX.

Profile of Army

Financial

Management

Executives

Table 1 provides information on the formal education, careers, and

professional certifications of the Department of the Army’s four

executives included in our review. All four held both bachelor’s and

master’s degrees. Bachelor’s degree majors included mathematics,

education, accounting, and engineering, while those associated with

master’s degrees included public administration, business administration,

and civil engineering. The Assistant Secretary had spent 30 years at DOD.

The three Deputy Assistant Secretaries’ DOD careers ranged from 29 to 38

years. In addition to his 38-year career at DOD, one of the Deputy Assistant

Secretaries also spent 4 years in the private sector. A review of

biographical information provided to us showed that three executives had

served in financial management-related positions during most of their DOD

careers. These positions involved the functional areas of accounting,

auditing, budgeting, programming, costing, and manpower requirements at

all levels of DOD, including another military department and various

Defense agencies. While the fourth executive had served mainly in

engineering-related positions during his 33-year DOD career, he had also

recently served as Director of Resource Management at the U.S. Army

Forces Command. Two executives were Certified Government Financial

Managers.

Page 5 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

Table 1: Profile of Army Financial

Management Executives

Assistant Secretary of the Army (Financial Management and Comptroller)

Formal Education Bachelor’s Degree in Mathematics 

Master’s Degree in Public Administration

Career DOD - 30 years

Certifications Certified Government Financial Manager (CGFM)

Principal Deputy Assistant Secretary of the Army (Financial Management and

Comptroller)

Formal Education Bachelor’s Degree in Education

Master’s Degree in Business Administration

Career DOD - 38 years; private sector - 4 years

Certifications None

Deputy Assistant Secretary of the Army for Financial Operations

Formal Education Bachelor’s Degree in Accounting

Master’s Degree in Business Administration

Career DOD - 29 years

Certifications CGFM

Deputy Assistant Secretary of the Army for Budget

Formal Education Bachelor’s Degree in Engineering

Master’s Degree in Civil Engineering

Career DOD - 33 years

Certifications None

Profile of Army Key

Financial Managers

In collaboration with Army officials, we identified 301 financial managers

across the department for this review, of which 233 (or 77 percent)

responded by providing information on their qualifications and

experience. Respondents included

• the 14 managers from the Office of the Assistant Secretary of the Army

(Financial Management and Comptroller)—ASA(FM&C);

• 85 of 108 managers from eight operational commands and their

installations;

• 43 of 46 managers from the U.S. Army Training and Doctrine Command

(TRADOC) and its installations;

• 30 of 43 managers from the U.S. Army Materiel Command and its

(1) Industrial Operations Command and the Army arsenals and depots

responsible for maintenance and manufacturing support and (2) seven

systems commands responsible for the research, development, test, and

evaluation (RDT&E) and procurement of Army systems, such as aviation,

missiles, communications, and electronics;

Page 6 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

• 32 of 59 managers from the U.S. Army Corps of Engineers and its

installations; and

• 29 of 31 managers from other Army commands, including the Criminal

Investigation Command, Military Entrance Processing Command, Medical

Command, and Military District of Washington and their installations.

The 14 ASA(FM&C) respondents performed roles involving financial

operations, financial management/accounting policy, and/or budget

execution. The 219 respondents from major commands and installations

included 132 resource managers, 26 deputy resource managers, 60 budget

officers, and 1 working capital fund9

 manager—the last being from the

Industrial Operations Command.

Of the 233 respondents, 27 percent were military officers. The 63 officers

served mainly as resource managers at major commands and installations,

and the 170 civilians served most often in resource manager and budget

officer positions at installations. Table 2 provides a breakout of the

officers and civilians by rank and grade, respectively.

Table 2: Number of Officer and Civilian

Respondents Officers Civilians

Rank Number Grade Number

Brigadier General (O-7) 3 Senior Executive 6

Colonel (O-6) 23 15 37

Lieutenant Colonel (O-5) 29 14 47

Major (O-4) 4 13 64

Captain (O-3) 4 12 15

First Lieutenant (O-2) 0 11 1

Total 63 Total 170

Formal Education Attained Of the 233 respondents, over 90 percent (including the 63 officers and 148

of 170 civilians) reported holding bachelor’s degrees, and about 57 percent

(53 officers and 79 civilians) reported holding master’s degrees. One of the

respondents also reported holding a doctoral degree.

Of the 211 respondents holding bachelor’s degrees, 17 reported more than

one major. A review of the profiles showed that 69 managers, or about

one-third of the 211 respondents, reported accounting majors, 85

9

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

with a goal of operating on a break-even basis. Customers generally reimburse these activities from

their operation and maintenance funds appropriated by the Congress.

Page 7 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

managers reported one or more other business-related majors, and 68

managers reported that one or more of their majors were not business

related. Table 3 shows the bachelor’s degree majors reported by the 211

Army financial managers.

Table 3: Bachelor’s Degree Majors

Reported by Army Financial Managers Number of bachelor’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 10 59 69

Other business 27 60 87

Nonbusiness 26 46 72

Total degrees 63 165 228

Of the 132 respondents holding master’s degrees, 17 reported more than

one major. A review of the profiles showed that, of these 132 managers, 5

reported accounting majors, 99 reported one or more other

business-related majors, and 41 reported one or more nonbusiness-related

majors. Table 4 shows the master’s degree majors reported by the 132

respondents.

Table 4: Master’s Degree Majors

Reported by Army Financial Managers Number of master’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 1 4 5

Other business 46 55 101

Nonbusiness 13 30 43

Total degrees 60 89 149

One civilian also reported holding a doctoral degree in public

administration.

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 233 respondents, 207 reported completing one or

more of these subjects, as follows:

• 1-2 subjects: 32 (6 officers and 26 civilians),

• 3-5 subjects: 51 (19 officers and 32 civilians), and

• 6 or more subjects: 124 (28 officers and 96 civilians).

Page 8 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

Included in this latter group were 119 managers (or 51 percent of the

respondents) who reported completing both principles of accounting and

intermediate accounting along with at least four other subjects. Based

solely on a review of their formal education, these 119 managers appear to

have met the requirements to serve in federal GS-510 accountant10

positions.

Professional Work

Experience Acquired

A review of the profiles showed that the 63 officers’ careers ranged from

10 to 31 years, averaging 23 years, while the 170 civilians’ careers ranged

from 15 to 42 years, averaging 27 years. Both officer and civilian

respondents, with few exceptions, had spent most of their careers in DOD.

Also, about 42 percent of all respondents, officers and civilians, reported

performing several financial management-related functions during their

careers.

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.

10The 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. A civilian

employee could also be classified as a GS-510 with fewer than 24 hours of accounting-related courses if

a review of his or her formal education, training, and experience so warrants.

Page 9 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

Figure 1: Professional Work

Experience Reported by Army

Financial Managers—Officers

Average number of years

0

5

10

15

20

25

30

35

40

Brigadier General (3)

Colonel (23)

Lieutenant Colonel (29)

Major (4)

Captain (4)

Managers by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 10 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

Figure 2: Professional Work

Experience Reported by Army

Financial Managers—Civilians

Average number of years

0

5

10

15

20

25

30

35

40

Senior Executives (6)

GS-15 (37)

GS-14 (47)

GS-13 (64)

GS-12 (15)

GS-11 (1)

Managers by grade (number at each grade)

Average years in other public/private sector

Average years in DOD

In collaboration with Army officials, we identified four functions and

associated tasks which are often performed by personnel serving in key

financial management positions, including

• financial statement preparation/financial reporting/accounting

policy—preparing annual financial statements and footnotes and any

interim financial reports, as well as those advising the preparers in their

application of accounting policies;

• 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;

Page 11 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

• accounting operations—recording and reporting accounting transactions;

and

• accounting systems development and maintenance—performing tasks

associated with functional design and maintenance of accounting and

finance systems.

Seventeen officers and 49 civilians (or about 30 percent of each group)

reported that they had performed three or more of these functions during

their careers. Figures 3 and 4 show, for the officers and civilians

responding to this survey, which of these functions they had performed at

sometime during their careers, and the average number of years of

experience in each function. For example, as shown in figure 3, 50 of the

63 officers had performed financial analysis-related tasks for an average of

7 years.

Figure 3: Experience in Financial

Management Functions Reported by

Army Financial Managers—Officers

Number of managers performing function (total = 63 respondents)

0

10

20

30

40

50

60

70

Fin stmts/reporting &

acctg policy (7 years)

Financial analysis (7 years)

Accounting operations (6 years)

Accounting systems (3 years)

Average years performing functions

22

50

20

13

Page 12 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

Figure 4: Experience in Financial

Management Functions Reported by

Army Financial Managers—Civilians

Number of managers performing function (total = 170 respondents)

0

20

40

60

80

100

120

140

160

180

Fin stmts/reporting &

acctg policy (8 years)

Financial analysis (15 years)

Accounting operations (7 years)

Accounting systems (6 years)

Average years performing functions

78

157

59

35

Training Completed During

1995 and 1996

During 1995 and 1996, about 56 percent of the officers and 75 percent of

the civilians reported completing some training in one or more of the

categories included in our review. Of these 163 respondents (35 officers

and 128 civilians) receiving training, (1) about 90 percent listed general

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

they had completed, (2) about 50 percent reported completing training in

financial-related topics, and (3) about 25 percent reported completing

training in accounting-related topics, such as accounting standards and

financial reporting. Also, a review of the profiles showed that 76 managers

completed only general training and 70 other managers had not completed

any training. Therefore, almost 63 percent of the 233 respondents had not

received any accounting or financial training for those 2 years.

Figure 5 shows the training reported as being completed by the 233

respondents during the 2-year period.

Page 13 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

Figure 5: Training Reported by Army

Financial Managers as Being

Completed During 1995 and 1996

Number of managers (total = 233 respondents)

0

20

40

60

80

100

120

140

160

180

200

220

240

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

3 2 9

26

15

32

76 70

A review of the profiles showed

• total receiving accounting-related training: 40 (10 officers and 30 civilians),

• total receiving financial-related training: 75 (21 officers and 54 civilians),

• total receiving training in general topics: 143 (26 officers and 117 civilians),

and

• total not receiving training: 70 (28 officers and 42 civilians).

Professional Certifications

Held

Almost 20 percent of the 233 respondents reported holding one or more

professional certifications. A review of the profiles showed that, of these

46 managers,

• 11 civilians were CPAs,

• 37 were CGFMs (6 officers and 31 civilians),

Page 14 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

• 2 civilians held other financial management-related certifications,

including the Certified Cost Estimator/Analyst and Certified Internal

Auditor, and

• 3 civilians reported nonfinancial management-related certifications.

Of the 187 managers that did not hold any professional certifications, 57

were officers and 130 were civilians. Figure 6 shows the types of

certifications reported by the 233 Army financial managers.

Figure 6: Professional Certifications

Reported by Army Financial Managers Number of managers (total = 233 respondents)

0

20

40

60

80

100

120

140

160

180

200

220

240

CPA

only

CPA

and

CGFM

CGFM

and

OFMC

CGFM

and

NFMC

CGFM

only

NFMC

only

None

Types of certifications held

7 4 2 1

30

2

187

CPA: Certified Public Accountant

CGFM: Certified Government Financial Manager

OFMC: Other financial management certifications

NFMC: Nonfinancial management certifications

Appendixes II through VIII provide the formal education, professional

work experience, training, and professional certification data for the 63

officers and 170 civilians by their respective organizations, including:

Page 15 GAO/AIMD-98-58 Profile of Army Financial Managers
B-278934 

• ASA(FM&C) in appendix II;

• 8 operational commands and 50 of their 57 installations in appendix III;

• the U.S. Army Training and Doctrine Command and its 19 installations in

appendix IV;

• the U.S. Army Materiel Command (AMC) and its Industrial Operations

Command, and 8 of the 14 arsenals and depots in appendix V;

• AMC and 6 of the 7 systems commands in appendix VI;

• the U.S. Army Corps of Engineers and 29 of its 55 installations in appendix

VII; and

• 4 other Army commands and 16 of their 18 installations in appendix VIII.

Agency Comments

and Our Evaluation

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

with the contents and stated that it believed the information will be

beneficial in its Army-wide Financial Management Redesign

implementation. The Army’s comments are reprinted in appendix IX. Also,

the Army 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 Committee on Government Reform and Oversight; the

Secretary of Defense; and the Director of the Office of Management and

Budget. Copies will also be made available to others upon request.

If you have any questions about this report, please contact me at

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

Sincerely yours,

Lisa G. Jacobson

Director, Defense Audits

Page 16 GAO/AIMD-98-58 Profile of Army Financial Managers
Page 17 GAO/AIMD-98-58 Profile of Army Financial Managers
Contents

Letter 1

Appendix I 

Scope and

Methodology

26

Appendix II 

Profiles of Office of

the Assistant

Secretary of the Army

(Financial

Management and

Comptroller)

Respondents

36

Formal Education Attained 36

Professional Work Experience Acquired 37

Training Completed During 1995 and 1996 41

Professional Certifications Held 42

Appendix III 

Profiles of

Operational

Command and

Installation

Respondents

44

Formal Education Attained 45

Professional Work Experience Acquired 46

Training Completed During 1995 and 1996 50

Professional Certifications Held 51

Appendix IV 

Profiles of U.S. Army

Training and Doctrine

Command (TRADOC)

and Installation

Respondents

53

Formal Education Attained 53

Professional Work Experience Acquired 54

Training Completed During 1995 and 1996 58

Professional Certifications Held 59

Page 18 GAO/AIMD-98-58 Profile of Army Financial Managers
Contents

Appendix V 

Profiles of Working

Capital Fund

Respondents

61

Formal Education Attained 61

Professional Work Experience Acquired 62

Training Completed During 1995 and 1996 66

Professional Certifications Held 67

Appendix VI 

Profiles of Systems

Command

Respondents

68

Formal Education Attained 68

Professional Work Experience Acquired 69

Training Completed During 1995 and 1996 73

Professional Certifications Held 74

Appendix VII 

Profiles of Corps of

Engineers

Respondents

76

Formal Education Attained 76

Professional Work Experience Acquired 77

Training Completed During 1995 and 1996 81

Professional Certifications Held 82

Appendix VIII 

Profiles of Other

Army Organizations’

Respondents

84

Formal Education Attained 84

Professional Work Experience Acquired 85

Training Completed During 1995 and 1996 89

Professional Certifications Held 90

Appendix IX 

Comments From the

Department of the

Army

92

Appendix X 

Major Contributors to

This Report

93

Tables Table 1: Profile of Army Financial Management Executives 6

Table 2: Number of Officer and Civilian Respondents 7

Table 3: Bachelor’s Degree Majors Reported by Army Financial

Managers

8

Page 19 GAO/AIMD-98-58 Profile of Army Financial Managers
Contents

Table 4: Master’s Degree Majors Reported by Army Financial

Managers

8

Table I.1: Army Major Command and Installation Key Financial

Managers Included in This Review

27

Table II.1: Number of Officer and Civilian Respondents 36

Table II.2: Bachelor’s Degree Majors Reported by ASA(FM&C)

Financial Managers

36

Table II.3: Master’s Degree Majors Reported by ASA(FM&C)

Financial Managers

37

Table III.1: Operational Commands’ Key Financial Manager

Population and Respondents and Operation and Maintenance

(O&M) Budgets for Fiscal Year 1997

44

Table III.2: Number of Officer and Civilian Respondents 45

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

Command and Installation Financial Managers

45

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

Command and Installation Financial Managers

45

Table IV.1: Number of Officer and Civilian Respondents 53

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

Doctrine Command and Installation Financial Managers

53

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

Doctrine Command and Installation Financial Managers

54

Table V.1: Number of Officer and Civilian Respondents 61

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

Capital Fund Financial Managers

61

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

Fund Financial Managers

62

Table VI.1: Number of Officer and Civilian Respondents 68

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

Command Financial Managers

69

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

Command Financial Managers

69

Table VII.1: Number of Officer and Civilian Respondents 76

Table VII.2: Bachelor’s Degree Majors Reported by Corps of

Engineers Financial Managers

76

Table VII.3: Master’s Degree Majors Reported by Corps of

Engineers Financial Managers

77

Table VIII.1: Number of Officer and Civilian Respondents 84

Table VIII.2: Bachelor’s Degree Majors Reported by Other Army

Organizations’ Financial Managers

84

Page 20 GAO/AIMD-98-58 Profile of Army Financial Managers
Contents

Table VIII.3: Master’s Degree Majors Reported by Other Army

Organizations’ Financial Managers

85

Figures Figure 1: Professional Work Experience Reported by Army

Financial Managers—Officers

10

Figure 2: Professional Work Experience Reported by Army

Financial Managers—Civilians

11

Figure 3: Experience in Financial Management Functions

Reported by Army Financial Managers—Officers

12

Figure 4: Experience in Financial Management Functions

Reported by Army Financial Managers—Civilians

13

Figure 5: Training Reported by Army Financial Managers as

Being Completed During 1995 and 1996

14

Figure 6: Professional Certifications Reported by Army Financial

Managers

15

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

Experience Information on Army Financial Managers

31

Figure II.1: Professional Work Experience Reported by

ASA/FM&C Financial Managers—Officers

38

Figure II.2: Professional Work Experience Reported by

ASA/FM&C Financial Managers—Civilians

39

Figure II.3: Experience in Financial Management Functions

Reported by ASA/FM&C Financial Managers—Officers

40

Figure II.4: Experience in Financial Management Functions

Reported by ASA/FM&C Financial Managers—Civilians

41

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

as Being Completed During 1995 and 1996

42

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

Financial Managers

43

Figure III.1: Professional Work Experience Reported by

Operational Command and Installation Financial

Managers—Officers

47

Figure III.2: Professional Work Experience Reported by

Operational Command and Installation Financial

Managers—Civilians

48

Figure III.3: Experience in Financial Management Functions

Reported by Operational Command and Installation Financial

Managers—Officers

49

Figure III.4: Experience in Financial Management Functions

Reported by Operational Command and Installation Financial

Managers—Civilians

50

Page 21 GAO/AIMD-98-58 Profile of Army Financial Managers
Contents

Figure III.5: Training Reported by Operational Command and

Installation Financial Managers as Being Completed During 1995

and 1996

51

Figure III.6: Professional Certifications Reported by Operational

Command and Installation Financial Managers

52

Figure IV.1: Professional Work Experience Reported by Training

and Doctrine Command and Installation Financial

Managers—Officers

55

Figure IV.2: Professional Work Experience Reported by Training

and Doctrine Command and Installation Financial

Managers—Civilians

56

Figure IV.3: Experience in Financial Management Functions

Reported by Training and Doctrine Command and Installation

Financial Managers—Officers

57

Figure IV.4: Experience in Financial Management Functions

Reported by Training and Doctrine Command and Installation

Financial Managers—Civilians

58

Figure IV.5: Training Reported by Training and Doctrine

Command and Installation Financial Managers as Being

Completed During 1995 and 1996

59

Figure IV.6: Professional Certifications Reported by Training and

Doctrine Command and Installation Financial Managers

60

Figure V.1: Professional Work Experience Reported by Working

Capital Fund Financial Managers—Officers

63

Figure V.2: Professional Work Experience Reported by Working

Capital Fund Financial Managers—Civilians

64

Figure V.3: Experience in Financial Management Functions

Reported by Working Capital Fund Financial Managers—Officers

65

Figure V.4: Experience in Financial Management Functions

Reported by Working Capital Fund Financial

Managers—Civilians

66

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

Managers as Being Completed During 1995 and 1996

67

Figure VI.1: Professional Work Experience Reported by Systems

Command Financial Managers—Officers

70

Figure VI.2: Professional Work Experience Reported by Systems

Command Financial Managers—Civilians

71

Figure VI.3: Experience in Financial Management Functions

Reported by Systems Command Financial Managers—Officers

72

Figure VI.4: Experience in Financial Management Functions

Reported by Systems Command Financial Managers—Civilians

73

Page 22 GAO/AIMD-98-58 Profile of Army Financial Managers
Contents

Figure VI.5: Training Reported by Systems Command Financial

Managers as Being Completed During 1995 and 1996

74

Figure VI.6: Professional Certifications Reported by Systems

Command Financial Managers

75

Figure VII.1: Professional Work Experience Reported by Corps of

Engineers Financial Managers—Officers

78

Figure VII.2: Professional Work Experience Reported by Corps of

Engineers Financial Managers—Civilians

79

Figure VII.3: Experience in Financial Management Functions

Reported by Corps of Engineers Financial Managers—Officers

80

Figure VII.4: Experience in Financial Management Functions

Reported by Corps of Engineers Financial Managers—Civilians

81

Figure VII.5: Training Reported by Corps of Engineers Financial

Managers as Being Completed During 1995 and 1996

82

Figure VII.6: Professional Certifications Reported by Corps of

Engineers Financial Managers

83

Figure VIII.1: Professional Work Experience Reported by Other

Army Organizations’ Financial Managers—Officers

86

Figure VIII.2: Professional Work Experience Reported by Other

Army Organizations’ Financial Managers—Civilians

87

Figure VIII.3: Experience in Financial Management Functions

Reported by Other Army Organizations’ Financial

Managers—Officers

88

Figure VIII.4: Experience in Financial Management Functions

Reported by Other Army Organizations’ Financial

Managers—Civilians

89

Figure VIII.5: Training Reported by Other Army Organizations’

Financial Managers as Being Completed During 1995 and 1996

90

Figure VIII.6: Professional Certifications Reported by Other Army

Organizations’ Financial Managers

91

Page 23 GAO/AIMD-98-58 Profile of Army Financial Managers
Contents

Abbreviations

AMC Army Materiel Command

ASA(FM&C) Assistant Secretary of the Army (Financial Management

and Comptroller)

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

IOC Industrial Operations Command

JFMIP Joint Financial Management Improvement Program

GMRA Government Management Reform Act

GPRA Government Performance and Results Act

GS general schedule

NFMC nonfinancial management certifications

O&M operation and maintenance

OFMC other financial management certifications

RDT&E research, development, test, and evaluation

TRADOC U.S. Army Training and Doctrine Command

Page 24 GAO/AIMD-98-58 Profile of Army Financial Managers
Page 25 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix I 

Scope and Methodology

In collaboration with Army officials, we identified Army senior executives

and financial managers to be included in this review as those serving in

key positions throughout the department. The four senior executives in

the Office of the Assistant Secretary of the Army (Financial Management

and Comptroller) ASA(FM&C) included the Assistant Secretary of the Army

(Financial Management and Comptroller), the Principal Deputy Assistant

Secretary of the Army (Financial Management and Comptroller), the

Deputy Assistant Secretary of the Army for Financial Operations, and the

Deputy Assistant Secretary of the Army for Budget. The 301 key financial

management positions selected for this review included:

• 14 from ASA(FM&C) involved in financial operations, financial

management/accounting policy, and/or budget execution-related functions

and

• 287 (including resource managers, deputy resource managers, budget

officers, and working capital fund managers) from 186 major commands

and installations involved in (1) operations, (2) training, (3) maintenance

and manufacturing, (4) research, development, test, evaluation, and

procurement of Army systems, such as aviation, missiles, communications,

and electronics, (5) engineering services for DOD and other entities, and

(6) criminal investigation, processing of new enlisted personnel, medical

services, and support functions for the Washington, D.C., area military

organizations.

In addition to the 4 senior executives, 233 financial managers located at

145 of the 187 organizations responded to this review. The 233

respondents included the 14 ASA(FM&C) managers and 219 managers from

major commands and installations comprised of 132 resource managers,

26 deputy resource managers, 60 budget officers, and 1 working capital

fund manager.

Table I.1 identifies the Army major commands, the number of their

installations, and information on the key financial managers included in

this review.

Page 26 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix I 

Scope and Methodology

Table I.1: Army Major Command and

Installation Key Financial Managers

Included in This Review Operational Organizations

U.S. Army Forces Command and 12 of its 16 installations (27 of the 35 managers

responding included 13 resource managers, 3 deputy resource managers, and 11

budget officers)

U.S. Army Europe and its eight installations (11 of the 11 managers responding included

9 resource managers and 2 deputy resource managers)

Eighth U.S. Army and 9 of its 10 installations (15 of the 16 managers responding included

9 resource managers, 1 deputy resource manager, and 5 budget officers)

U.S. Army Pacific and its five installations (8 of the 13 managers responding included 6

resource managers and 2 deputy resource managers)

U.S. Army South (one of the three managers responding included one resource manager)

U.S. Army Military Traffic Management Command and two of its four installations (3 of the

10 managers responding included 1 resource manager, 1 deputy resource manager,

and 1 budget officer)

U.S. Army Space and Strategic Defense Command and its two installations (six of the six

managers responding included three resource managers, one deputy resource

manager, and two budget officers)

Note: The U.S. Army Space and Strategic Defense Command was renamed the U.S.

Army Space and Missile Defense Command during this review.

U.S. Army Intelligence and Security Command and its 12 installations (14 of the 14

managers responding included 10 resource managers, 1 deputy resource manager, and

3 budget officers)

Training Organizations

U.S. Army Training and Doctrine Command and its 19 installations (43 of the 46

managers responding included 18 resource managers, 7 deputy resource managers,

and 18 budget officers)

Working Capital Fund Organizations

U.S. Army Materiel Command and its Industrial Operations Command and 8 of 14

arsenals and depots (16 of the 26 managers responding included 9 resource managers,

1 deputy resource manager, 5 budget officers, and 1 working capital fund manager)

(continued)

Page 27 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix I 

Scope and Methodology

Systems Organizations

U.S. Army Materiel Command and six of its seven systems commands shown below (16

of the 20 managers responding included 5 resource managers, 5 deputy resource

managers, and 6 budget officers)

— U.S. Army Test and Evaluation Command

— U.S. Army Simulation Training and Instrumentation Command

— U.S. Army Chemical and Biological Defense Command

— U.S. Army Aviation and Troop Command

— U.S. Army Missile Command

— U.S. Army Soldier Systems Command

— U.S. Army Communications and Electronics Command

Notes: (1) The U.S. Army Aviation and Troop Command and U.S. Army Missile Command

are now the U.S. Army Aviation and Missile Command.

(2) The deputy resource manager and budget officer from the U.S. Army Materiel

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

command organizations.

Corps of Engineers

U.S. Army Corps of Engineers and 29 of its 55 installations (32 of the 59 managers

responding included 30 resource managers, 1 deputy resource manager, and 1 budget

officer)

Other Army Organizations

U.S. Army Criminal Investigation Command and its three installations (five of the five

managers included two resource managers and three budget officers)

Military Entrance Processing Command (three of the three managers responding

included one resource manager, one deputy resource manager, and one budget officer)

U.S. Army Medical Command and 9 of its 10 installations (11 of the 12 managers

responding included 10 resource managers and 1 budget officer)

U.S. Army Military District of Washington and four of its five installations (10 of the 11

managers responding included 5 resource managers, 1 deputy resource manager, and

4 budget officers)

We obtained fiscal year 1997 Army budget data, including operation and

maintenance (O&M); research, development, test, evaluation (RDT&E); and

procurement funding from the ASA(FM&C) budget office. Those major

commands and installations identified for this review managed $24 billion

of the $64 billion Army budget during fiscal year 1997.

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, Aug. 4,

1988).

Page 28 GAO/AIMD-98-58 Profile of Army 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 indicators included 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 Army officials in developing a data collection

instrument to gather the following types of information under each

indicator:

• Formal education: degrees attained, academic 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 four specific financial

management-related functions.

• Training (referred to as continuing professional education in the profile

instrument): for the period of 1995-1996,2

 specific subjects completed

related to accounting, other financial-related topics, and general topics.

• Professional certifications: CPA, CGFM, other financial certifications, and

other nonfinancial management certifications held.

For the four Army executives, we obtained information on their formal

education, careers, and professional certifications from biographies and

profile instruments provided by these officials. For all other individuals,

due to Army officials’ concerns over the completeness of personnel files

and databases, we also agreed to collect information on the four indicators

using profile instruments. This procedure is being used for collecting

qualification and experience information from all DOD organizations

included in this series of assignments.

Since the Army chose to maintain the anonymity of its respondents, our

Army liaisons sent profile instruments to the four Army executives and

other key financial managers in the Office of the Assistant Secretary of the

Army (Financial Management and Comptroller). The liaisons also sent

profile instruments to points of contact at each major command, who, in

turn, distributed the profile instruments to those key financial managers

identified for this review at their respective commands and installations.

The liaisons conducted additional follow-up efforts to contact those

2

For the Army’s own analysis, the profile instrument requested training for an additional 8 years—1987

through 1994.

Page 29 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix I 

Scope and Methodology

financial managers who did not initially respond as well as those

respondents whose profile instruments were returned with incomplete

information. Through these efforts, we received complete profile

information from the four Army executives and 77 percent of the key

financial managers identified for this review. Figure I.1 contains the profile

instrument we used to obtain personnel qualification and experience

information from the key financial managers.

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

contained in the profiles we received. However, as noted above, for

incomplete profile instruments, the Army liaisons conducted follow-up

efforts and obtained the missing information.

We conducted our work from March through December 1997 in

accordance with generally accepted government auditing standards.

Page 30 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix I 

Scope and Methodology

Figure I.1: Profile Instrument Used to

Collect Qualification and Experience

Information on Army Financial

Managers

Page 31 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix I 

Scope and Methodology

Page 32 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix I 

Scope and Methodology

Page 33 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix I 

Scope and Methodology

Page 34 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix I 

Scope and Methodology

Page 35 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Army (Financial Management and

Comptroller) Respondents

We included 14 key financial managers from the Office of the Assistant

Secretary of the Army (Financial Management and Comptroller)

(ASA(FM&C)), all of whom provided information on their qualifications and

experience. This population included four managers involved in financial

operations, one staff in financial management/accounting policy, and nine

staff in budget execution functions. Table II.1 shows the officer and

civilian composition of these managers, by rank and grade, respectively.

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) 3 15 6

Lieutenant Colonel (O-5) 0 14 1

Major (O-4) 0 13 0

Captain (O-3) 0 12 0

First Lieutenant (O-2) 0 11 0

Total 4 Total 10

Formal Education

Attained

As shown in table II.2, all 14 respondents held bachelor’s degrees. Two of

the 14 managers majored in accounting, while 4 managers reported other

business-related majors.

Table II.2: Bachelor’s Degree Majors

Reported by ASA(FM&C) Financial

Managers

Number of bachelor’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 0 2 2

Other business 1 3 4

Nonbusiness 3 5 8

Total degrees 4 10 14

As shown in table II.3, 13 respondents also held master’s degrees, with 1

reporting more than one major. One manager held a master’s degree in

accounting and seven managers listed other business-related majors.

Page 36 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Army (Financial Management and

Comptroller) Respondents

Table II.3: Master’s Degree Majors

Reported by ASA(FM&C) Financial

Managers

Number of master’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 1 0 1

Other business 2 5 7

Nonbusiness 1 5 6

Total degrees 4 10 14

Twelve respondents reported completing one or more courses in

accounting-related subjects, as follows:

• 1-2 subjects: 4 civilians,

• 3-5 subjects: 3 (2 officers and 1 civilian), and

• 6 or more subjects: 5 (1 officer and 4 civilians).

Based solely on a review of their formal education, all five respondents in

the latter group appear to have met the requirements to serve in GS-510

accountant positions.

Professional Work

Experience Acquired

A review of the profiles showed that the average number of years of

professional work experience was 27 years for the 4 officers, with a range

of 25 to 30 years, and 25 years for the 10 civilians, with a range of 18 to 35

years. With one exception, the respondents had spent most of their careers

in DOD. Figures II.1 and II.2 show the work experience by rank for the

officers and by grade for the civilians, respectively.

Page 37 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Army (Financial Management and

Comptroller) Respondents

Figure II.1: Professional Work

Experience Reported by ASA/FM&C

Financial Managers—Officers

Average number of years

0

5

10

15

20

25

30

35

40

Brigadier General (1)

Colonel (3)

Managers by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 38 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Army (Financial Management and

Comptroller) Respondents

Figure II.2: Professional Work

Experience Reported by ASA/FM&C

Financial Managers—Civilians

Average number of years

0

5

10

15

20

25

30

35

40

Senior Executives (3)

GS-15 (6)

GS-14 (1)

Managers 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 at sometime during their careers, and the average

number of years of experience in each function. Financial analysis was the

function performed most frequently, and as noted in figure II.3, was the

only function performed by officers. A review of the 10 civilians’ profiles

also showed that 4 had performed three or more of these functions.

Page 39 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Army (Financial Management and

Comptroller) Respondents

Figure II.3: Experience in Financial

Management Functions Reported by

ASA/FM&C Financial

Managers—Officers

Number of managers performing function (total = 4 respondents)

0

1

2

3

4

Fin stmts/reporting &

acctg policy (0 years)

Financial analysis (4 years)

Accounting operations (0 years)

Accounting systems (0 years)

Average years performing functions

0

3

0 0

Page 40 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Army (Financial Management and

Comptroller) Respondents

Figure II.4: Experience in Financial

Management Functions Reported by

ASA/FM&C Financial

Managers—Civilians

Number of managers performing function (total = 10 respondents)

0

2

4

6

8

10

12

Fin stmts/reporting &

acctg policy (9 years)

Financial analysis (13 years)

Accounting operations (3 years)

Accounting systems (4 years)

Average years performing functions

5

10

3

2

Training Completed

During 1995 and 1996

Figure II.5 shows the training reported by the 14 respondents as being

completed during 1995 and 1996.

Page 41 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Army (Financial Management and

Comptroller) Respondents

Figure II.5: Training Reported by

ASA/FM&C Financial Managers as

Being Completed During 1995 and

1996

Number of managers (total = 14 respondents)

0

2

4

6

8

10

12

14

Accounting and

general training

Accounting, financial, and general training

Financial training only

General training only

No training

Categories of training

1

3

1

4

5

A review of the profiles showed

• total receiving accounting-related training: 4 (1 officer and 3 civilians),

• total receiving financial-related training: 4 civilians,

• total receiving training in general topics: 8 (1 officer and 7 civilians), and

• total not receiving training: 5 (3 officers and 2 civilians).

Professional

Certifications Held

A review of the profiles showed that, of the four civilians reporting one or

more professional certifications,

• one was a CPA,

• four were CGFMs,

• one held an other financial management certification, and

• one held a nonfinancial management certification.

Page 42 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix II 

Profiles of Office of the Assistant Secretary

of the Army (Financial Management and

Comptroller) Respondents

Of the 10 managers that did not hold any professional certifications, 4

were officers and 6 were civilians. Figure II.6 shows the types of

professional certifications reported by the ASA(FM&C) financial managers.

Figure II.6: Professional Certifications

Reported by ASA/FM&C Financial

Managers

Number of managers (total = 14 respondents)

0

2

4

6

8

10

12

14

CPA

and

CGFM

CGFM

only

CGFM

and

OFMC

CGFM

and

NFMC

None

Types of certifications held

1 1 1 1

10

CPA: Certified Public Accountant

CGFM: Certified Government Financial Manager

OFMC: Other financial management certifications

NFMC: Nonfinancial management certifications

Page 43 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix III 

Profiles of Operational Command and

Installation Respondents

The eight Army operational commands included in this review, shown

below, managed O&M budgets totaling $8.98 billion during fiscal year 1997:

• U.S. Army Forces Command,

• U.S. Army Europe,

• Eighth U.S. Army,

• U.S. Army Pacific,

• U.S. Army South,

• U.S. Army Military Traffic Management Command,

• U.S. Army Space and Strategic Defense Command (renamed U.S. Army

Space and Missile Defense Command during this review), and

• U.S. Army Intelligence and Security Command.

Surveys were distributed to 108 financial managers; 85 responded,

representing all eight operational commands and 50 of their 57

installations. Table III.1 shows the number of installations responding by

major command, the number of key financial managers surveyed within

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

shows the O&M funding budgeted for fiscal year 1997 for 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)

responding

Financial

managers

surveyed

Financial

manager

respondents

O&M budgets (in

billions)

U.S. Army Forces

Command (12) 35 27 $3.56

U.S. Army Europe (8) 11 11 $3.34

Eighth U.S. Army (9) 16 15 $0.68

U.S. Army Pacific (5) 13 8 $0.60

U.S. Army South 3 1 $0.28

U.S. Army Military Traffic

Management Command

(2) 10 3 $0.05

U.S. Army Space and

Strategic Defense

Command (2) 6 6 $0.11

U.S. Army Intelligence and

Security Command (12) 14 14 $0.36

Total (50) 108 85 $8.98

Page 44 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix III 

Profiles of Operational Command and

Installation Respondents

The 85 respondents included 52 resource managers, 11 deputy resource

managers, and 22 budget officers. Table III.2 shows the officer and civilian

composition of the respondents, by rank and grade, respectively.

Table III.2: Number of Officer and

Civilian Respondents Officers Civilians

Rank Number Grade Number

Brigadier General (O-7) 1 Senior Executive 2

Colonel (O-6) 6 15 7

Lieutenant Colonel (O-5) 13 14 18

Major (O-4) 4 13 24

Captain (O-3) 3 12 6

First Lieutenant (O-2) 0 11 1

Total 27 Total 58

Formal Education

Attained

As shown in table III.3, 73 of the 85 respondents held bachelor’s degrees,

with 8 reporting more than one major. The major for 21 of these managers

was accounting, while 33 managers reported 34 other business-related

majors.

Table III.3: Bachelor’s Degree Majors

Reported by Operational Command

and Installation Financial Managers

Number of bachelor’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 5 16 21

Other business 13 21 34

Nonbusiness 9 17 26

Total degrees 27 54 81

As shown in table III.4, 41 respondents also held master’s degrees, with 3

reporting more than one major. One manager held a master’s degree in

accounting, while 32 managers reported 33 other business-related majors.

Table III.4: Master’s Degree Majors

Reported by Operational Command

and Installation Financial Managers

Number of master’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 0 1 1

Other business 18 15 33

Nonbusiness 2 8 10

Total degrees 20 24 44

Page 45 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix III 

Profiles of Operational Command and

Installation Respondents

Seventy-three of the 85 respondents reported completing one or more

courses in accounting-related subjects, as follows:

• 1-2 subjects: 13 (3 officers and 10 civilians),

• 3-5 subjects: 16 (7 officers and 9 civilians), and

• 6 or more subjects: 44 (13 officers and 31 civilians).

Based solely on a review of their formal education, the 13 officers and 30

of the 31 civilians in the latter group appear to have met the requirements

to serve in GS-510 accountant positions.

Professional Work

Experience Acquired

A review of the profiles showed that the average number of years of

professional work experience was 21 years for the 27 officers, with a range

of 10 to 31 years, and 28 years for the 58 civilians, with a range of 18 to 42

years. With few exceptions, the respondents had spent most of their

careers in DOD. Figures III.1 and III.2 show the work experience by rank

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

Page 46 GAO/AIMD-98-58 Profile of Army 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 (6)

Lieutenant Colonel (13)

Major (4)

Captain (3)

Managers by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 47 GAO/AIMD-98-58 Profile of Army 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

Senior Executives (2)

GS-15 (7)

GS-14 (18)

GS-13 (24)

GS-12 (6)

GS-11 (1)

Managers 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 at sometime during their careers, and the average

number of years of experience in each function. Financial analysis was the

function performed most frequently. A review of the profiles also showed

that 8 officers and 18 civilians had performed three or more of these

functions.

Page 48 GAO/AIMD-98-58 Profile of Army 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 managers performing function (total = 27 respondents)

0

10

20

30

Fin stmts/reporting &

acctg policy (7 years)

Financial analysis (6 years)

Accounting operations (3 years)

Accounting systems (3 years)

Average years performing functions

10

19

9

6

Page 49 GAO/AIMD-98-58 Profile of Army 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 managers performing function (total = 58 respondents)

0

10

20

30

40

50

60

Fin stmts/reporting &

acctg policy (7 years)

Financial analysis (15 years)

Accounting operations (6 years)

Accounting systems (3 years)

Average years performing functions

30

53

24

12

Training Completed

During 1995 and 1996

Figure III.5 shows the training reported by the 85 respondents as being

completed during 1995 and 1996.

Page 50 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix III 

Profiles of Operational Command and

Installation Respondents

Figure III.5: Training Reported by

Operational Command and Installation

Financial Managers as Being

Completed During 1995 and 1996

Number of managers (total = 85 respondents)

0

10

20

30

40

50

60

70

80

90

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

1 1 2

9 8 8

27 29

A review of the profiles showed

• total receiving accounting-related training: 13 (3 officers and 10 civilians),

• total receiving financial-related training: 26 (9 officers and 17 civilians),

• total receiving training in general topics: 46 (10 officers and 36 civilians),

and

• total not receiving training: 29 (12 officers and 17 civilians).

Professional

Certifications Held

A review of the profiles showed that, of the 10 managers reporting one or

more professional certifications,

• 2 civilians were CPAs,

• 8 were CGFMs (1 officer and 7 civilians), and

• 1 civilian held a nonfinancial management certification.

Page 51 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix III 

Profiles of Operational Command and

Installation Respondents

Of the 75 managers that did not hold any professional certifications, 26

were officers and 49 were civilians. Figure III.6 shows the types of

professional certifications reported by the operational command and

installation financial managers.

Figure III.6: Professional Certifications

Reported by Operational Command

and Installation Financial Managers

Number of managers (total = 85 respondents)

0

10

20

30

40

50

60

70

80

90

CPA

only

CPA

and

CGFM

CGFM

only

NFMC

only

None

Types of certifications held

1 1

7

1

75

CPA: Certified Public Accountant

CGFM: Certified Government Financial Manager

NFMC: Nonfinancial management certifications

Page 52 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix IV 

Profiles of U.S. Army Training and Doctrine

Command (TRADOC) and Installation

Respondents

TRADOC managed an O&M budget of $2.3 billion for fiscal year 1997.

Forty-three of the 46 key financial managers from TRADOC (representing its

19 installations) provided information on their qualifications and

experience, including 18 resource managers, 7 deputy resource managers,

and 18 budget officers. Table IV.1 shows the officer and civilian

composition of the respondents by rank and grade, respectively.

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) 6 15 3

Lieutenant Colonel (O-5) 5 14 8

Major (O-4) 0 13 14

Captain (O-3) 1 12 5

First Lieutenant (O-2) 0 11 0

Total 13 Total 30

Formal Education

Attained

As shown in table IV.2, 36 respondents held bachelor’s degrees, with 1

reporting more than one major. The major for 13 of these managers was

accounting, while 17 managers reported other business-related majors.

Table IV.2: Bachelor’s Degree Majors

Reported by Training and Doctrine

Command and Installation Financial

Managers

Number of bachelor’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 4 9 13

Other business 5 12 17

Nonbusiness 4 3 7

Total degrees 13 24 37

As shown in table IV.3, 28 respondents also held master’s degrees, with 2

reporting more than one major. The major for 2 of these managers was

accounting, while 20 managers reported other business-related majors.

Page 53 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix IV 

Profiles of U.S. Army Training and Doctrine

Command (TRADOC) and Installation

Respondents

Table IV.3: Master’s Degree Majors

Reported by Training and Doctrine

Command and Installation Financial

Managers

Number of master’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 0 2 2

Other business 12 8 20

Nonbusiness 2 6 8

Total degrees 14 16 30

Thirty-eight of the 43 respondents reported completing one or more

courses in accounting-related subjects, as follows:

• 1-2 subjects: 6 (1 officer and 5 civilians),

• 3-5 subjects: 10 (4 officers and 6 civilians), and

• 6 or more subjects: 22 (6 officers and 16 civilians).

Based solely on a review of their formal education, 5 of the 6 officers and

the 16 civilians in the latter group appear to have met the requirements to

serve in GS-510 accountant positions.

Professional Work

Experience Acquired

A review of the profiles showed that the average number of years of

professional work experience was 23 years for the 13 officers, with a range

of 16 to 31 years, and 26 years for the 30 civilians, with a range of 15 to 38

years. With one exception, the respondents had spent most of their careers

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

experience by rank for the officers and by grade for the civilians,

respectively.

Page 54 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix IV 

Profiles of U.S. Army Training and Doctrine

Command (TRADOC) and Installation

Respondents

Figure IV.1: Professional Work

Experience Reported by Training and

Doctrine Command and Installation

Financial Managers—Officers

Average number of years

0

5

10

15

20

25

30

35

40

Brigadier General (1)

Colonel (6)

Lieutenant Colonel(5)

Major (1)

Managers by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 55 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix IV 

Profiles of U.S. Army Training and Doctrine

Command (TRADOC) and Installation

Respondents

Figure IV.2: Professional Work

Experience Reported by Training and

Doctrine Command and Installation

Financial Managers—Civilians

Average number of years

0

5

10

15

20

25

30

35

40

GS-15

(3)

GS-14

(8)

GS-13

(14)

GS-12

(5)

Managers 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 at sometime during their careers, and the average

number of years of experience in each function. The financial management

function performed most frequently was financial analysis. A review of the

profiles also showed that two officers and six civilians had performed

three or more of these functions.

Page 56 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix IV 

Profiles of U.S. Army Training and Doctrine

Command (TRADOC) and Installation

Respondents

Figure IV.3: Experience in Financial

Management Functions Reported by

Training and Doctrine Command and

Installation Financial

Managers—Officers

Number of managers performing function (total = 13 respondents)

0

3

6

9

12

15

Fin stmts/reporting &

acctg policy (9 years)

Financial reporting (6 years)

Accounting operations (10 years)

Accounting systems (0 years)

Average years performing functions

3

10

4

0

Page 57 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix IV 

Profiles of U.S. Army Training and Doctrine

Command (TRADOC) and Installation

Respondents

Figure IV.4: Experience in Financial

Management Functions Reported by

Training and Doctrine Command and

Installation Financial

Managers—Civilians

Number of managers performing function (total = 30 respondents)

0

5

10

15

20

25

30

Fin stmts/reporting &

acctg policy (7 years)

Financial reporting (14 years)

Accounting operations (5 years)

Accounting systems (2 years)

Average years performing functions

10

22

7

4

Training Completed

During 1995 and 1996

Figure IV.5 shows the training reported by the 43 respondents as being

completed during 1995 and 1996.

Page 58 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix IV 

Profiles of U.S. Army Training and Doctrine

Command (TRADOC) and Installation

Respondents

Figure IV.5: Training Reported by

Training and Doctrine Command and

Installation Financial Managers as

Being Completed During 1995 and

1996

Number of managers (total = 43 respondents)

0

5

10

15

20

25

30

35

40

45

Accounting training only

Accounting and

general training

Financial training only

Financial and general training

Accounting, financial, and general training

General training only

No training

Categories of training

1 1

5

7

2

16

11

A review of the profiles showed

• total receiving accounting-related training: 4 (1 officer and 3 civilians),

• total receiving financial-related training: 14 (4 officers and 10 civilians),

• total receiving training in general topics: 26 (5 officers and 21 civilians),

and

• total not receiving training: 11 (5 officers and 6 civilians).

Professional

Certifications Held

A review of the profiles showed that, of the seven managers reporting one

or more professional certifications,

• three civilians were CPAs,

• four were CGFMs (one officer and three civilians), and

• one civilian held another financial management certification.

Page 59 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix IV 

Profiles of U.S. Army Training and Doctrine

Command (TRADOC) and Installation

Respondents

Of the 36 managers that did not hold professional certifications, 12 were

officers and 24 were civilians. Figure IV.6 shows the types of professional

certifications reported by the Training and Doctrine Command and

installation financial managers.

Figure IV.6: Professional Certifications

Reported by Training and Doctrine

Command and Installation Financial

Managers

Number of managers (total = 43 respondents)

0

5

10

15

20

25

30

35

40

45

CPA

only

CGFM

only

CGFM

and

OFMC

None

Types of certifications held

3 3

1

36

CPA: Certified Public Accountant

CGFM: Certified Government Financial Manager

OFMC: Other financial management certifications

Page 60 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix V 

Profiles of Working Capital Fund

Respondents

The 14 arsenals and depots within the U.S. Army Materiel Command’s

(AMC) Industrial Operations Command (IOC) managed a fiscal year 1997

budget of $7.4 billion, derived in part from their customers’ O&M accounts.

Sixteen of 26 key financial managers at AMC, IOC, and the arsenals and

depots provided information on their qualifications and experience. The 16

respondents1

 included 9 resource managers, 1 deputy resource manager, 5

budget officers, and 1 working capital fund manager. Table V.1 provides

the rank of the officer and grades of the 15 civilians.

Table V.1: Number of Officer and

Civilian Respondents Officers Civilians

Rank Number Grade Number

Brigadier General (O-7) 0 Senior Executive 0

Colonel (O-6) 1 15 3

Lieutenant Colonel (O-5) 0 14 5

Major (O-4) 0 13 7

Captain (O-3) 0 12 0

First Lieutenant (O-2) 0 11 0

Total 1 Total 15

Formal Education

Attained

As shown in table V.2, all of the 16 respondents held bachelor’s degrees,

with 3 reporting more than one major. Eight managers majored in

accounting, while two managers reported other business-related majors.

Table V.2: Bachelor’s Degree Majors

Reported by Working Capital Fund

Financial Managers

Number of bachelor’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 0 8 8

Other business 0 2 2

Nonbusiness 1 8 9

Total degrees 1 18 19

As shown in table V.3, eight respondents also held master’s degrees, with

five reporting more than one major. All of the eight managers reported

other business-related majors.

1

The deputy resource manager and budget officer at AMC were included in our review of working

capital fund and systems command financial managers because these officials have oversight

responsibilities in both organizations.

Page 61 GAO/AIMD-98-58 Profile of Army 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 master’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 0 0 0

Other business 1 7 8

Nonbusiness 1 4 5

Total degrees 2 11 13

Fifteen of the 16 respondents reported completing one or more courses in

accounting-related subjects, as follows:

• 1-2 subjects: 1 civilian,

• 3-5 subjects: 4 (1 officer and 3 civilians), and

• 6 or more subjects: 10 civilians.

Based solely on a review of their formal education, the respondents in the

latter group appear to have met the requirements to serve in GS-510

accountant positions.

Professional Work

Experience Acquired

A review of the profiles showed that the officer had 26 years of

professional work experience, while the 15 civilians’ experience averaged

26 years, with a range of from 17 to 37 years. With one exception, the

respondents had spent most of their careers in DOD. Figures V.1 and V.2

show the average number of years of work experience by rank for the

officer and by grade for the civilians, respectively.

Page 62 GAO/AIMD-98-58 Profile of Army 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

Colonel

(1)

Managers by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 63 GAO/AIMD-98-58 Profile of Army 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

GS-15

(3)

GS-14

(5)

GS-13

(7)

Managers 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 at sometime during their careers, and the average

number of years of experience in each function. The financial management

function performed most frequently was financial analysis. A review of the

profiles also showed that the officer and three civilians had performed

three or more of these functions.

Page 64 GAO/AIMD-98-58 Profile of Army 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 managers performing function (total = 1 respondent)

0

1

2

Fin stmts/reporting &

acctg policy (6 years)

Financial analysis (8 years)

Accounting operations (8 years)

Accounting systems (4 years)

Average years performing functions

1 1 1 1

Page 65 GAO/AIMD-98-58 Profile of Army 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 managers performing function (total = 15 respondents)

0

3

6

9

12

15

Fin stmts/reporting &

acctg policy (6 years)

Financial analysis (15 years)

Accounting operations (7 years)

Accounting systems (17 years)

Average years performing functions

9

13

3

2

Training Completed

During 1995 and 1996

Figure V.5 shows the training reported by the 16 respondents as being

completed during 1995 and 1996.

Page 66 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix V 

Profiles of Working Capital Fund

Respondents

Figure V.5: Training Reported by

Working Capital Fund Financial

Managers as Being Completed During

1995 and 1996

Number of managers (total = 16 respondents)

0

5

10

15

20

Financial and general training

Accounting, financial, and general training

General training only

No training

Categories of training

1

2

8

5

A review of the profiles showed

• total receiving accounting-related training: 2 civilians,

• total receiving financial-related training: 3 civilians,

• total receiving training in general topics: 11 civilians, and

• total not receiving training: 5 (1 officer and 4 civilians).

Professional

Certifications Held

None of the 16 respondents held professional certifications.

Page 67 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VI 

Profiles of Systems Command Respondents

In addition to the arsenals and depots, the U.S. Army Materiel Command

(AMC) also has oversight of systems commands. The seven systems

commands, shown below, managed O&M, RDT&E, and procurement budgets

totaling $3.88 billion during fiscal year 1997:

• U.S. Army Test and Evaluation Command,

• U.S. Army Simulation Training and Instrumentation Command,

• U.S. Army Chemical and Biological Defense Command,

• U.S. Army Aviation and Troop Command,

• U.S. Army Missile Command,

• U.S. Army Soldier Systems Command, and

• U.S. Army Communications and Electronics Command.

Note: The U.S. Army Aviation and Troop Command and U.S. Army Missile

Command are now the U.S. Army Aviation and Missile Command.

The 16 key financial managers at AMC1

 and these commands provided

information on their qualifications and experience, including five resource

managers, five deputy resource managers, and six budget officers. Table

VI.1 shows the officer and civilian composition of the respondents by rank

and grade, respectively.

Table VI.1: Number of Officer and

Civilian Respondents Officers Civilians

Rank Number Grade Number

Brigadier General (O-7) 0 Senior Executive 0

Colonel (O-6) 4 15 12

Lieutenant Colonel (O-5) 0 14 0

Major (O-4) 0 13 0

Captain (O-3) 0 12 0

First Lieutenant (O-2) 0 11 0

Total 4 Total 12

Formal Education

Attained

As shown in table VI.2, all 16 respondents held bachelor’s degrees, with 1

reporting more than one major. Four of these managers majored in

accounting, while five managers reported six other business-related

majors.

1

The deputy resource manager and budget officer at AMC were included in our review of working

capital fund and systems commands financial managers because these officials have oversight

responsibilities in both organizations.

Page 68 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VI 

Profiles of Systems Command Respondents

Table VI.2: Bachelor’s Degree Majors

Reported by Systems Command

Financial Managers

Number of bachelor’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 0 4 4

Other business 1 5 6

Nonbusiness 3 4 7

Total degrees 4 13 17

As shown in table VI.3, 11 respondents also held master’s degrees, with 2

reporting more than one major. The majors for six of these managers were

business related.

Table VI.3: Master’s Degree Majors

Reported by Systems Command

Financial Managers

Number of master’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 0 0 0

Other business 2 4 6

Nonbusiness 3 4 7

Total degrees 5 8 13

Fourteen of the 16 respondents reported completing one or more courses

in accounting-related subjects, as follows:

• 1-2 subjects: 2 civilians,

• 3-5 subjects: 7 (1 officer and 6 civilians), and

• 6 or more subjects: 5 (1 officer and 4 civilians).

Based solely on a review of their formal education, the respondents in the

latter group appear to have met the requirements to serve in GS-510

accountant positions.

Professional Work

Experience Acquired

A review of the profiles showed that the average years of professional

work experience was 25 years for the 4 officers, with a range of 24 to 26

years, and 26 years for the 12 civilians, with a range of 16 to 38 years. The

respondents had spent most of their careers in DOD. Figures VI.1 and VI.2

show the average number of years of work experience by rank for the

officers and by grade for the civilians, respectively.

Page 69 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VI 

Profiles of Systems Command Respondents

Figure VI.1: Professional Work

Experience Reported by Systems

Command Financial

Managers—Officers

Average number of years

0

5

10

15

20

25

30

35

40

Colonel

(4)

Managers by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 70 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VI 

Profiles of Systems Command Respondents

Figure VI.2: Professional Work

Experience Reported by Systems

Command Financial

Managers—Civilians

Average number of years

0

5

10

15

20

25

30

35

40

GS-15

(12)

Managers 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 at sometime during their careers, and the average

number of years of experience in each function. The financial management

function performed most frequently was financial analysis. A review of the

profiles also showed that two officers and three civilians had performed

three or more of these functions.

Page 71 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VI 

Profiles of Systems Command Respondents

Figure VI.3: Experience in Financial

Management Functions Reported by

Systems Command Financial

Managers—Officers

Number of managers performing function (total = 4 respondents)

0

1

2

3

4

Fin stmts/reporting &

acctg policy (4 years)

Financial analysis (7 years)

Accounting operations (5 years)

Accounting systems (3 years)

Average years performing functions

2

3

2 2

Page 72 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VI 

Profiles of Systems Command Respondents

Figure VI.4: Experience in Financial

Management Functions Reported by

Systems Command Financial

Managers—Civilians

Number of managers performing function (total = 12 respondents)

0

2

4

6

8

10

12

14

Fin stmts/reporting & acctg policy (10 years)

Financial analysis (19 years)

Accounting operations (8 years)

Accounting systems (11 years)

Average years performing functions

4

12

3

2

Training Completed

During 1995 and 1996

Figure VI.5 shows the training reported by the 16 respondents as being

completed during 1995 and 1996.

Page 73 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VI 

Profiles of Systems Command Respondents

Figure VI.5: Training Reported by

Systems Command Financial

Managers as Being Completed During

1995 and 1996

Number of managers (total = 16 respondents)

0

2

4

6

8

10

12

14

16

Accounting, financial, and general training

Financial and general training

General training only

No training

Categories of training

3

4

3

6

A review of the profiles showed

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

• total receiving financial-related training: 7 (1 officer and 6 civilians),

• total receiving training in general topics: 10 (1 officer and 9 civilians), and

• total not receiving training: 6 (3 officers and 3 civilians).

Professional

Certifications Held

A review of the profiles showed that the two managers reporting

professional certifications were CGFMs—one officer and one civilian. The

14 managers that did not hold any professional certifications included 3

officers and 11 civilians. Figure VI.6 shows the types of professional

certifications reported by the systems command financial managers.

Page 74 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VI 

Profiles of Systems Command Respondents

Figure VI.6: Professional Certifications

Reported by Systems Command

Financial Managers

Number of managers (total = 16 respondents)

0

2

4

6

8

10

12

14

16

CGFM

only

None

Types of certifications held

2

14

CGFM: Certified Government Financial Manager

Page 75 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VII 

Profiles of Corps of Engineers Respondents

The U.S. Army Corps of Engineers managed O&M, RDT&E, and procurement

budgets totaling $715 million during fiscal year 1997. Thirty-two of the 59

key financial managers (representing headquarters and 29 of its 55 offices)

provided information on their qualifications and experience, including 30

resource managers, 1 deputy resource manager, and 1 budget officer.

Table VII.1 shows the officer and civilian composition of the respondents

by rank and grade, respectively.

Table VII.1: Number of Officer and

Civilian Respondents Officers Civilians

Rank Number Grade Number

Brigadier General (O-7) 0 Senior Executive 1

Colonel (O-6) 1 15 7

Lieutenant Colonel (O-5) 0 14 9

Major (O-4) 0 13 14

Captain (O-3) 0 12 0

First Lieutenant (O-2) 0 11 0

Total 1 Total 31

Formal Education

Attained

As shown in table VII.2, all 32 respondents held bachelor’s degrees, with 2

reporting more than one major. Nineteen managers majored in accounting,

while 9 managers reported other business-related majors.

Table VII.2: Bachelor’s Degree Majors

Reported by Corps of Engineers

Financial Managers

Number of bachelor’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 0 19 19

Other business 1 8 9

Nonbusiness 0 6 6

Total degrees 1 33 34

As shown in table VII.3, 14 respondents also held master’s degrees, with 2

reporting more than one major. Of the 14 managers, 1 majored in

accounting and 11 reported other business-related majors.

Page 76 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VII 

Profiles of Corps of Engineers Respondents

Table VII.3: Master’s Degree Majors

Reported by Corps of Engineers

Financial Managers

Number of master’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 0 1 1

Other business 1 10 11

Nonbusiness 0 4 4

Total degrees 1 15 16

Thirty of the 32 respondents reported completing one or more courses in

accounting-related subjects, as follows:

• 1-2 subjects: 1 civilian,

• 3-5 subjects: 3 civilians, and

• 6 or more subjects: 26 (1 officer and 25 civilians).

Based solely on a review of their formal education, the officer and 22 of

the 25 civilians in the latter group appear to have met the requirements to

serve in GS-510 accountant positions.

Professional Work

Experience Acquired

A review of the profiles showed that the officer had 26 years of

professional work experience, while the average was 27 years for the 31

civilians, with a range of 16 to 40 years. The respondents had spent most of

their careers in DOD. Figures VII.1 and VII.2 show the work experience by

rank for the officer and by grade for the civilians, respectively.

Page 77 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VII 

Profiles of Corps of Engineers Respondents

Figure VII.1: Professional Work

Experience Reported by Corps of

Engineers Financial

Managers—Officers

Average number of years

0

5

10

15

20

25

30

35

40

Colonel

(1)

Managers by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 78 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VII 

Profiles of Corps of Engineers Respondents

Figure VII.2: Professional Work

Experience Reported by Corps of

Engineers Financial

Managers—Civilians

Average number of years

0

5

10

15

20

25

30

35

40

Senior Executives (1)

GS-15 (7)

GS-14 (9)

GS-13 (14)

Managers by grade (number at each grade)

Average years in other public/private sector

Average years in DOD

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

indicated that they had performed each financial management function

previously outlined at sometime during their careers, and the average

number of years of experience in each function. The financial management

function performed most frequently was financial analysis. A review of the

profiles also showed that 11 civilians had performed three or more of

these functions.

Page 79 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VII 

Profiles of Corps of Engineers Respondents

Figure VII.3: Experience in Financial

Management Functions Reported by

Corps of Engineers Financial

Managers—Officers

Number of managers performing function (total = 1 respondent)

0

1

2

Fin stmts/reporting &

acctg policy (0 years)

Financial analysis (4 years)

Accounting operations (0 years)

Accounting systems (0 years)

Average years performing functions

0

1

0 0

Page 80 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VII 

Profiles of Corps of Engineers Respondents

Figure VII.4: Experience in Financial

Management Functions Reported by

Corps of Engineers Financial

Managers—Civilians

Number of managers performing function (total = 31 respondents)

0

5

10

15

20

25

30

35

Fin stmts/reporting &

acctg policy (9 years)

Financial analysis (13 years)

Accounting operations (10 years)

Accounting systems (7 years)

Average years performing functions

16

28

15

9

Training Completed

During 1995 and 1996

Figure VII.5 shows the training reported by the 32 respondents as being

completed during 1995 and 1996.

Page 81 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VII 

Profiles of Corps of Engineers Respondents

Figure VII.5: Training Reported by

Corps of Engineers Financial

Managers as Being Completed During

1995 and 1996

Number of managers (total = 32 respondents)

0

5

10

15

20

25

30

35

Accounting 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

1

4

6

1

4

9

7

A review of the profiles showed

• total receiving accounting-related training: 11 civilians,

• total receiving financial-related training: 11 civilians,

• total receiving training in general topics: 23 civilians, and

• total not receiving training: 7 (1 officer and 6 civilians).

Professional

Certifications Held

A review of the profiles showed that, of the 17 civilians reporting one or

more professional certifications,

• 5 were CPAs and

• 14 were CGFMs.

Of the 15 managers that did not hold any professional certifications, 1 was

an officer and 14 were civilians. Figure VII.6 shows the types of

Page 82 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VII 

Profiles of Corps of Engineers Respondents

professional certifications reported by the Corps of Engineers financial

managers.

Figure VII.6: Professional

Certifications Reported by Corps of

Engineers Financial Managers

Number of managers (total = 32 respondents)

0

5

10

15

20

25

30

35

CPA

only

CPA

and

CGFM

CGFM

only

None

Types of certifications held

3 2

12

15

CPA: Certified Public Accountant

CGFM: Certified Government Financial Manager

Page 83 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VIII 

Profiles of Other Army Organizations’

Respondents

The other Army organizations included in this review, shown below,

managed O&M, RDT&E, and procurement budgets totaling $945 million

during fiscal year 1997:

• U.S. Army Criminal Investigation Command,

• Military Entrance Processing Command,

• U.S. Army Medical Command, and

• U.S. Army Military District of Washington.

The 29 key financial managers at these commands and their installations

provided information on their qualifications and experience, including 18

resource managers, 2 deputy resource managers, and 9 budget officers.

Table VIII.1 provides the ranks of the 14 officers and grades of the 15

civilians.

Table VIII.1: Number of Officer and

Civilian Respondents Officers Civilians

Rank Number Grade Number

Brigadier General (O-7) 0 Senior Executive 0

Colonel (O-6) 3 15 0

Lieutenant Colonel (O-5) 11 14 6

Major (O-4) 0 13 5

Captain (O-3) 0 12 4

First Lieutenant (O-2) 0 11 0

Total 14 Total 15

Formal Education

Attained

As shown in table VIII.2, 26 respondents held bachelor’s degrees, with 2

reporting more than one major. Three of these managers majored in

accounting, while 15 managers reported other business-related majors.

Table VIII.2: Bachelor’s Degree Majors

Reported by Other Army

Organizations’ Financial Managers

Number of bachelor’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 1 2 3

Other business 6 9 15

Nonbusiness 7 3 10

Total degrees 14 14 28

Page 84 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VIII 

Profiles of Other Army Organizations’

Respondents

As shown in table VIII.3, 19 respondents also held master’s degrees, with 4

reporting more than one major. One or more of the majors reported by 17

of these 19 managers were business related.

Table VIII.3: Master’s Degree Majors

Reported by Other Army

Organizations’ Financial Managers

Number of master’s degree majors

Majors Officers Civilians

Total degrees

by major

Accounting 0 0 0

Other business 11 7 18

Nonbusiness 5 0 5

Total degrees 16 7 23

Twenty-seven of the 29 respondents reported completing one or more

courses in accounting-related subjects, as follows:

• 1-2 subjects: 5 (2 officers and 3 civilians),

• 3-5 subjects: 9 (5 officers and 4 civilians), and

• 6 or more subjects: 13 (6 officers and 7 civilians).

Based solely on a review of their formal education, the respondents in the

latter group appear to have met the requirements to serve in GS-510

accountant positions.

Professional Work

Experience Acquired

A review of the profiles showed that the average number of years of

professional work experience was 23 years for the 14 officers, with a range

of 19 to 27 years, and 26 years for the 15 civilians, with a range of 19 to 40

years. The respondents had spent most of their careers in DOD. Figures

VIII.1 and VIII.2 show the work experience by rank for the officers and by

grade for the civilians, respectively.

Page 85 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VIII 

Profiles of Other Army Organizations’

Respondents

Figure VIII.1: Professional Work

Experience Reported by Other Army

Organizations’ Financial

Managers—Officers

Average number of years

0

5

10

15

20

25

30

35

40

Colonel (11)

Lieutenant Colonel(3)

Managers by rank (number at each rank)

Average years in other public/private sector

Average years in DOD

Page 86 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VIII 

Profiles of Other Army Organizations’

Respondents

Figure VIII.2: Professional Work

Experience Reported by Other Army

Organizations’ Financial

Managers—Civilians

Average number of years

0

5

10

15

20

25

30

35

40

GS-14

(6)

GS-13

(5)

GS-12

(4)

Managers by grade (number at each grade)

Average years in other public/private sector

Average years in DOD

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

indicated that they had performed each financial management function

previously outlined at sometime during their careers, and the average

number of years of experience in each function. The financial management

function performed most frequently was financial analysis. A review of the

profiles also showed that five officers and four civilians had performed

three or more of these functions.

Page 87 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VIII 

Profiles of Other Army Organizations’

Respondents

Figure VIII.3: Experience in Financial

Management Functions Reported by

Other Army Organizations’ Financial

Managers—Officers

Number of managers performing function (total = 14 respondents)

0

2

4

6

8

10

12

14

16

Fin stmts/reporting &

acctg policy (6 years)

Financial analysis (9 years)

Accounting operations (8 years)

Accounting systems (4 years)

Average years performing functions

7

14

5 5

Page 88 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VIII 

Profiles of Other Army Organizations’

Respondents

Figure VIII.4: Experience in Financial

Management Functions Reported by

Other Army Organizations’ Financial

Managers—Civilians

Number of managers performing function (total = 15 respondents)

0

2

4

6

8

10

12

14

16

Fin stmts/reporting &

acctg policy (7 years)

Financial analysis (18 years)

Accounting operations (8 years)

Accounting systems (4 years)

Average years performing functions

4

15

4 4

Training Completed

During 1995 and 1996

Figure VIII.5 shows the training reported by the 29 respondents as being

completed during 1995 and 1996.

Page 89 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VIII 

Profiles of Other Army Organizations’

Respondents

Figure VIII.5: Training Reported by

Other Army Organizations’ Financial

Managers as Being Completed During

1995 and 1996

Number of managers (total = 29 respondents)

0

5

10

15

20

25

30

Accounting and

financial training

Accounting and

general training

Accounting, financial, and general training

Financial and general training

General training only

No training

Categories of training

1 1

3

8 8 8

A review of the profiles showed

• total receiving accounting-related training: 5 (4 officers and 1 civilian),

• total receiving financial-related training: 12 (7 officers and 5 civilians),

• total receiving training in general topics: 20 (9 officers and 11 civilians),

and

• total not receiving training: 8 (4 officers and 4 civilians).

Professional

Certifications Held

A review of the profiles showed that, of the six managers reporting

professional certifications,

• five were CGFMs (three officers and two civilians) and

• one civilian held a nonfinancial management-related certification.

Page 90 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix VIII 

Profiles of Other Army Organizations’

Respondents

Of the 23 managers that did not hold any professional certifications, 11

were officers and 12 were civilians. Figure VIII.6 shows the types of

professional certifications reported by the other Army organizations’

financial managers.

Figure VIII.6: Professional

Certifications Reported by Other Army

Organizations’ Financial Managers

Number of managers (total = 29 respondents)

0

5

10

15

20

25

30

CGFM

only

NFMC

only

None

Types of certifications held

5

1

23

CGFM: Certified Government Financial Manager

NFMC: Nonfinancial management certifications

Page 91 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix IX 

Comments From the Department of the

Army

Page 92 GAO/AIMD-98-58 Profile of Army Financial Managers
Appendix X 

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, Project Manager

Jan E. Bogus, Auditor-in-Charge

Linda J. Brigham, Senior Auditor

Patricia A. Summers, Senior Auditor

Dennis B. Fauber, Senior Evaluator

Francine M. DelVecchio, Communications Analyst

Michelle A. Howard, Intern

(918908) Page 93 GAO/AIMD-98-58 Profile of Army Financial Managers
Ordering Information

The first copy of each GAO report and testimony is free.

Additional copies are $2 each. Orders should be sent to the

following address, accompanied by a check or money order

made out to the Superintendent of Documents, when

necessary. VISA and MasterCard credit cards are accepted, also.

Orders for 100 or more copies to be mailed to a single address

are discounted 25 percent.

Orders by mail:

U.S. General Accounting Office

P.O. Box 37050

Washington, DC 20013

or visit:

Room 1100

700 4th St. NW (corner of 4th and G Sts. NW)

U.S. General Accounting Office

Washington, DC

Orders may also be placed by calling (202) 512-6000 

or by using fax number (202) 512-6061, or TDD (202) 512-2537.

Each day, GAO issues a list of newly available reports and

testimony. To receive facsimile copies of the daily list or any

list from the past 30 days, please call (202) 512-6000 using a

touchtone phone. A recorded menu will provide information on

how to obtain these lists.

For information on how to access GAO reports on the INTERNET,

send an e-mail message with "info" in the body to:

info@www.gao.gov

or visit GAO’s World Wide Web Home Page at:

http://www.gao.gov

PRINTED ON RECYCLED PAPER
United States

General Accounting Office

Washington, D.C. 20548-0001

Official Business

Penalty for Private Use $300

Address Correction Requested

Bulk Rate

Postage & Fees Paid

GAO

Permit No. G100