Financial Management: Profile of Air Force Financial Managers (Letter
Report, 11/28/97, GAO/AIMD-98-4).
Pursuant to a legislative mandate, GAO provided information on key
financial managers within the Department of the Air Force, specifically
focusing on the qualifications and professional work experience of 4 Air
Force management executives and 173 key financial management staff
representing 79 of the 88 Air Force organizations.
GAO noted that: (1) the four Air Force financial management executives
included the: (a) Assistant Secretary of the Air Force (Financial
Management and Comptroller); (b) Principal Deputy Assistant Secretary of
the Air Force (Financial Management and Comptroller); (c) Deputy
Assistant Secretary, Financial Operations; and (d) Deputy Assistant
Secretary, Budget; (2) each of the executives had attained masters
degrees; (3) none held professional certifications; and (4) of the 173
other key Air Force financial managers responding to GAO's review: (a)
almost 70 percent (117) were military officers, serving mainly as
comptrollers and budget officers at major commands and as comptrollers
at installations; (b) 56 were civilian personnel serving mainly in
budget officer positions at installations; (c) all of the 117 officers
and 41 of the 56 civilians reported holding bachelors degrees; (d) about
30 percent of respondents with bachelors degrees majored in accounting,
while approximately 50 percent majored in other business-related areas;
(e) 129 (99 officers and 30 civilians) also reported holding advanced
degrees; (f) about two-thirds of these degrees were in business-related
majors other than accounting, while the majors of the remaining
respondents were not business-related, and two civilians held doctoral
degrees--one in business administration and the other in law; (g) the
officers' careers ranged from 3 to 38 years, averaging 18 years, while
the civilians' careers ranged from 12 to 44 years, averaging 27 years;
(h) officers with less than 12 years of experience were most often
assigned as budget officers at installations; (i) about 50 percent of
all respondents reported performing tasks throughout their careers in
several financial management-related functions included in GAO's review;
(j) 131 respondents (86 officers and 45 civilians) reported receiving
training during 1995 and 1996, with 9 out of every 10 listing general
topics, such as computers and supervision, as examples of the training
completed; (k) about one-half also reported completing financial-related
training during this period, while only about 2 out of 10 reported
completing accounting-related training, such as accounting standards and
financial reporting; (l) about 20 percent of the respondents reported
holding one or more financial management-related certifications; and (m)
of the 32 holding certificates, 6 were Certified Public Accountants
(CPA), 6 were Certified Government Financial Managers (CGFM), and 24
were others, such as Certified Cost Analysts and Certified Acquisition
Professional in Financial Management and Comptrollership.
--------------------------- Indexing Terms -----------------------------
REPORTNUM: AIMD-98-4
TITLE: Financial Management: Profile of Air Force Financial
Managers
DATE: 11/28/97
SUBJECT: Chief financial officers
Education or training
Accounting
Defense audits
Human resources training
Air Force personnel
Financial management
Civilian employees
IDENTIFIER: Joint Financial Management Improvement Program
Association of Government Accountants Certified Government
Financial Manager Program
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Cover
================================================================ COVER
Report to the Assistant Secretary of the Air Force (Financial
Management and Comptroller)
November 1997
FINANCIAL MANAGEMENT - PROFILE OF
AIR FORCE FINANCIAL MANAGERS
GAO/AIMD-98-4
Profile of Air Force Financial Managers
(918909)
Abbreviations
=============================================================== ABBREV
ACC - Air Combat Command
AETC - Air Education and Training Command
AFMC - Air Force Materiel Command
ALC - air logistics center
AMC - Air Mobility Command
CFO - chief financial officer
CGFM - Certified Government Financial Manager
CPA - Certified Public Accountant
DFAS - Defense Finance and Accounting Service
DOD - Department of Defense
FMFIA - Federal Managers' Financial Integrity Act
JFMIP - Joint Financial Management Improvement Program
GMRA - Government Management Reform Act
GPRA - Government Performance and Results Act
O&M - operation and maintenance
PACAF - Pacific Air Forces
RDT&E - research, development, test, and evaluation
SAF/FM&C - Assistant Secretary of the Air Force (Financial
Management and Comptroller)
USAFE - U.S. Air Forces in Europe
Letter
=============================================================== LETTER
B-278233
November 28, 1997
The Honorable Robert F. Hale
Assistant Secretary of the Air Force
(Financial Management and Comptroller)
Dear Mr. Hale:
As highlighted in our February 1997 high-risk series report,\1 one of
the greatest challenges to improving financial management throughout
DOD is establishing a quality, trained, professional financial
management workforce. Our objective in a series of assignments is to
provide information on qualifications, such as formal education,
training, and professional certifications, and professional work
experience of personnel serving in key financial management positions
in DOD. We are obtaining this information from biographies and
profile instruments provided by each manager due to concerns
regarding the completeness of personnel data bases and personnel
files.
This is the second of our planned reports on the qualifications and
experience of DOD's financial management workforce. It contains
information we obtained on key financial managers in the Department
of the Air Force. We recently issued our report\2 on key financial
managers within the office of the Under Secretary of Defense
(Comptroller), and we plan to issue individual reports on the
Departments of the Army and Navy. In agreement with DOD
representatives, our reviews of the Air Force, Army, and Navy are
confined to comparable organizations and financial management
positions in the services. These positions most often include
comptrollers, deputy comptrollers, and budget officers located at
operational and training commands and their installations. We also
plan to issue a report to the Defense Finance and Accounting Service
on the data we are collecting on its key financial managers. These
reports can help Defense agencies in shaping their plans to enhance
the qualifications, such as education and training, of their
financial management workforce, as necessary. In addition, the
reports provide baseline information that can be helpful in
monitoring progress. Our final report in this series will discuss
the qualifications of personnel serving in key financial management
positions across DOD and in private sector companies and large state
governments. We will also identify those steps DOD has taken and
others it should consider implementing to enhance its financial
management workforce to fully meet the objectives of the CFO Act.
This report provides qualification and professional work experience
information on 4 Air Force financial management executives and 173
key financial management staff representing 79 of the 88 Air Force
organizations included in our review.
--------------------
\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).
RESULTS IN BRIEF
------------------------------------------------------------ Letter :1
The four Air Force financial management executives included the
Assistant Secretary of the Air Force (Financial Management and
Comptroller); the Principal Deputy Assistant Secretary of the Air
Force (Financial Management and Comptroller); the Deputy Assistant
Secretary, Financial Operations; and the Deputy Assistant Secretary,
Budget. Each of the executives had attained masters degrees. The
Assistant Secretary spent 7 years at DOD, 19 years at the
Congressional Budget Office, and 3 years in the private sector. The
Deputy Assistant Secretaries had DOD careers ranging from 27 to 31
years, with one of the three also spending part of his career at
another federal agency and in the private sector. None held
professional certifications.
Of the 173 other key Air Force financial managers responding to our
review:
-- Almost 70 percent (117) were military officers, serving mainly
as comptrollers and budget officers at major commands and as
comptrollers at installations; and 56 were civilian personnel
serving mainly in budget officer positions at installations.
-- All of the 117 officers and 41 of the 56 civilians reported
holding bachelors degrees. About 30 percent of these
respondents majored in accounting, while approximately 50
percent majored in other business-related areas.
-- One hundred twenty-nine (99 officers and 30 civilians) also
reported holding advanced degrees. About two-thirds of these
degrees were in business-related majors other than accounting.
The majors of the remaining respondents were not
business-related. Two civilians also held doctoral degrees, one
in business administration and the other in law.
-- The officers' careers ranged from 3 to 38 years, averaging 18
years, while the civilians' careers ranged from 12 to 44 years,
averaging 27 years. Those officers with less than 12 years of
experience were most often assigned as budget officers at
installations. About 50 percent of all respondents, officers
and civilians, reported performing tasks throughout their
careers in several financial management-related functions
included in our review.
-- One hundred thirty-one respondents (86 officers and 45
civilians) reported receiving training during 1995 and 1996. Of
these, 9 out of every 10 listed general topics, such as
computers and supervision, as examples of the training
completed. About one-half also reported completing
financial-related training during this period, while only about
2 out of 10 reported completing accounting-related training,
such as accounting standards and financial reporting.
-- About 20 percent of the respondents reported holding one or more
financial management-related certifications. Of the 32 holding
certificates, 6 were Certified Public Accountants (CPA),\3 6
were Certified Government Financial Managers (CGFM),\4 and 24
were others, such as Certified Cost Analyst and Certified
Acquisition Professional in Financial Management and
Comptrollership.
--------------------
\3 The CPA certification program has existed since 1917. State
organizations administer this program, awarding the certificate based
on the applicant's formal education, professional work experience,
and successful completion of a comprehensive examination developed by
the American Institute of Certified Public Accountants.
\4 The CGFM program was initiated by the Association of Government
Accountants in July 1994. Until June 30, 1996, the certificate was
awarded based on an evaluation of an applicant's formal education and
professional work experience in government financial management.
Since then, certifications have also required the successful
completion of three comprehensive examinations covering (1) the
governmental environment, (2) governmental accounting, financial
reporting, and budgeting, and (3) governmental financial management
and control.
REQUIREMENTS FOR FINANCIAL
MANAGERS
------------------------------------------------------------ Letter :2
The Chief Financial Officers (CFO) Act of 1990 was enacted to address
longstanding problems in financial management in the federal
government. The act established CFO positions throughout the federal
government and mandated that, within each of the largest federal
departments and agencies, the CFO oversee all financial management
activities relating to the programs and operations of the agency.
Among the key responsibilities of CFOs are overseeing the
recruitment, selection, and training of personnel to carry out agency
financial management functions.
Recognizing that a qualified workforce was fundamental to achieving
the objectives of the CFO Act and other related management reform
legislation aimed at improving federal financial management, the
Human Resources Committee of the Chief Financial Officers Council and
the Joint Financial Management Improvement Program (JFMIP)\5 have
proposed improvements addressing the recruitment, training,
retention, and performance of federal financial management personnel.
In November 1995, JFMIP published the Framework for Core Competencies
for Financial Management Personnel in the Federal Government,\6
designed to highlight the knowledge, skills, and abilities that
accountants, budget analysts, and other financial managers in the
federal government should possess or develop to perform their
functions effectively in accordance with the CFO Act. JFMIP stressed
the need for federal government financial managers to be
well-equipped to contribute to financial management activities, such
as the execution of budgets, under increasingly constrained resource
caps and the preparation, analysis, and interpretation of
consolidated financial statements.
A primary goal in this body of work is to obtain and share with DOD
information on the formal education, professional work experience,
training, and professional certifications of key financial managers
in the department, including each of the military services and the
Defense Finance and Accounting Service.
--------------------
\5 JFMIP is a joint and cooperative undertaking of the Office of
Management and Budget, General Accounting Office, Department of the
Treasury, and Office of Personnel Management to improve and
coordinate financial management policies and practices throughout the
government.
\6 Framework for Core Competencies for Financial Management Personnel
in the Federal Government, A Joint Project of the Human Resources
Committee of the Chief Financial Officers Council and the Joint
Financial Management Improvement Program, November 1995.
OBJECTIVE, SCOPE, AND
METHODOLOGY
------------------------------------------------------------ Letter :3
The objective of this assignment is to provide information on the
formal education, professional work experience, training, and
professional certifications of personnel serving in key financial
management positions in the Air Force. We obtained this information
from biographies and profile instruments due to concerns regarding
the completeness of personnel data bases and personnel files. We
worked with Air Force officials to determine the key financial
management positions to be included in this review. These positions
typically were comptrollers, deputy comptrollers, and budget officers
serving at operational and training commands. In agreement with Air
Force officials, we did not verify the information contained in the
biographies and profiles provided by the respondents. A more
detailed discussion of our scope and methodology, including a
description of how we obtained qualifications and work experience
data, is in appendix I.
We performed our audit work from January through September 1997. The
Assistant Secretary of the Air Force (Financial Management and
Comptroller) provided comments on a draft of this report. These
comments are discussed in the "Agency Comments and Our Evaluation"
section of this report and are reprinted in appendix VII.
PROFILE OF AIR FORCE FINANCIAL
MANAGEMENT EXECUTIVES
------------------------------------------------------------ Letter :4
Table 1 shows the formal education and careers of the Department of
the Air Force's four executives included in our review. All four had
attained both bachelor's and master's degrees, with majors including
accounting, economics, public administration, operations research,
public budgeting and finance, and history and political science. The
Assistant Secretary had spent 7 years at DOD, 19 years at the
Congressional Budget Office, and 3 years in the private sector. The
three Deputy Assistant Secretaries' DOD careers ranged from 27 to 31
years. In addition to his 27-year career at DOD, one also spent 2
years at the Department of the Interior and 3 years in the private
sector. All four executives have served in financial
management-related positions during most of their DOD careers. None
held professional certifications.
Table 1
Profile of Air Force Financial
Management Executives
------------ --------------------------------------------------------
Assistant Secretary of
----------------------------------------------------------------------
Education Bachelor's Degree in Mathematics and Statistics
Master's Degree in Operations Research and Business
Administration
Career DOD -7 years; Congressional Budget Office -19 years;
private sector -3 years
Principal Deputy Assistant Secretary of the Air Force (Fin and
Comptroller)
----------------------------------------------------------------------
Education Bachelor's Degree in Economics
Master's Degree in Economics
Career DOD -31 years
Deputy Assistant Secretary, Financial Operations
----------------------------------------------------------------------
Education Bachelor's Degree in History and Political Science
Master's Degree in Public Administration
Career DOD -27 years; Department of the Interior -2 years;
private sector -3 years
Deputy Assistant Secretary, Budget
----------------------------------------------------------------------
Education Bachelor's Degree in Accounting and Finance
Master's Degree in Public Budgeting and Finance
Career DOD -29 years
----------------------------------------------------------------------
PROFILE OF AIR FORCE KEY
FINANCIAL MANAGERS
------------------------------------------------------------ Letter :5
In collaboration with Air Force officials, we identified 204 key
financial managers across the Department for this review, of which
173 (or 85 percent) provided information on their qualifications and
experience. Respondents included
-- all 10 staff from the Office of the Assistant Secretary of the
Air Force (Financial Management and Comptroller)--SAF/FM&C,
-- 106 of 129 staff from four operational commands and their
installations,
-- 28 of 36 staff from the Air Education and Training Command and
its installations, and
-- all 29 staff from the Air Force Materiel Command and centers,
including 5 air logistics centers responsible for supply and
maintenance support and 3 product centers responsible for the
research, development, test, and evaluation (RDT&E) and
procurement of Air Force aeronautical, electronics, space, and
missile systems.
The SAF/FM&C respondents performed roles involving financial
operations, financial management policy, and/or budget execution.
The officials responding from the major commands and installations
included 76 comptrollers, 14 deputy comptrollers, 68 budget officers,
and 5 working capital fund\7 managers--the last being from the Air
Force Materiel Command and its air logistics centers.
Of the 173 respondents, almost 70 percent were military officers.
Table 2 provides a breakout of the 117 officers by rank and the 56
civilians by grade. The officers served mainly as comptrollers and
budget officers at major commands and comptrollers at installations,
and the civilians most often served in budget officer positions at
installations.
Table 2
Number of Officer and Civilian
Respondents
Officers Civilians
----------------------------------------------- ---------------------
Rank Number Grade Number
--------------------------------------- ------ ------------- ------
Brigadier General (O-7) 4 Senior 10
Executive
Colonel (O-6) 14 15 10
Lieutenant Colonel (O-5) 32 14 6
Major (O-4) 26 13 9
Captain (O-3) 36 12 17
First Lieutenant (O-2) 5 11 4
======================================================================
Total 117 Total 56
----------------------------------------------------------------------
--------------------
\7 Working capital fund activities sell goods and services to the
military services and defense agencies at the cost incurred in
providing the goods or services. Customers generally reimburse these
activities from their operation and maintenance funds appropriated by
the Congress.
FORMAL EDUCATION ATTAINED
---------------------------------------------------------- Letter :5.1
Over 90 percent of the respondents (all 117 officers and 41 of 56
civilians) reported having attained bachelor's degrees, and about 75
percent had also attained master's degrees. Two of the respondents
also reported holding doctoral degrees.
For bachelor's degrees held, table 3 shows the number reported in
accounting, other business, and nonbusiness majors. About 30 percent
of these 158 respondents majored in accounting, while approximately
50 percent had other business-related majors. Six of the respondents
reported more than one major.
Table 3
Bachelor's Degree Majors Reported by Air
Force Financial Managers
Number of degrees
--------------------------------
Total
Civilian degrees by
Majors Officers s major
------------------------------------ -------- -------- ------------
Accounting 35 12 47
Other business 60 21 81
Nonbusiness 24 12 36
======================================================================
Total degrees 119 45 164
----------------------------------------------------------------------
Table 4 shows the majors reported by the 99 officers and 30 civilians
holding master's degrees. While none of the respondents held
master's degrees in accounting, about two-thirds of these staff
listed other business-related majors. Four respondents reported
holding more than one major.
Table 4
Master's Degree Majors Reported by Air
Force Financial Managers
Number of degrees
--------------------------------
Total
Civilian degrees by
Majors Officers s major
------------------------------------ -------- -------- ------------
Accounting 0 0 0
Other business\ 68 20 88
Nonbusiness 35 10 45
======================================================================
Total degrees 103 30 133
----------------------------------------------------------------------
Of the two civilians reporting doctoral degrees, one majored in
business administration and the other in law.
The key financial managers were also requested to provide information
on the number of accounting-related subjects completed as part of
their formal education. Of the 173 respondents, 163 had completed
one or more of these subjects, as follows:
-- 1-2 subjects: 29 (22 officers and 7 civilians),
-- 3-5 subjects: 55 (37 officers and 18 civilians), and
-- 6 or more subjects: 79 (55 officers and 24 civilians).
Included in this latter group were 75 (or about 43 percent of the
respondents) who reported completing both principles of accounting
and intermediate accounting along with at least 4 other subjects. By
completing this level of education in accounting-related subjects,
these 75 staff also appear to meet the educational requirements to
serve in federal GS-510 accountant\8 positions.
--------------------
\8 The typical educational requirement for GS-510 accountants is 24
credit hours in accounting-related subjects. A person completing
principles of accounting and intermediate accounting subjects
(typically two courses of each) and four other subjects would
generally meet this hour requirement.
PROFESSIONAL WORK EXPERIENCE
ACQUIRED
---------------------------------------------------------- Letter :5.2
Figures 1 and 2 show the average number of years of work experience
by rank for the officers and by grade for the civilians,
respectively. As the figures show, both officer and civilian
respondents have spent most of their careers in DOD. About 50
percent of all respondents, officers and civilians, reported
performing tasks in several financial management-related functions
included in our review throughout their careers.
The officers' careers ranged from 3 to 38 years, averaging 18 years,
while the civilians' careers ranged from 12 to 44 years, averaging 27
years. Officers and civilians at the ranks of first lieutenant and
captain and grades of GS-11 and 12 typically served in budget officer
positions at installations.
Figure 1: Professional Work
Experience Reported by Air
Force Financial
Managers--Officers
(See figure in printed
edition.)
Figure 2: Professional Work
Experience Reported by Air
Force Financial
Managers--Civilians
(See figure in printed
edition.)
In collaboration with DOD officials, we identified five functions and
associated tasks which are often performed by personnel serving in
key financial management positions, including:
-- financial statement preparation--preparing annual financial
statements and footnotes;
-- financial reporting/accounting policy--preparing financial
reports and consulting on the application of accounting policy;
-- financial analysis--performing tasks associated with cost
accounting, business process improvements, budgeting, cash flow
analysis, cost analysis, revenue and expenditure forecasting,
and other analysis of financial position and operations;
-- accounting operations--recording and reporting accounting
transactions; and
-- accounting systems development and maintenance--performing tasks
associated with functional design and maintenance of accounting
and finance systems.
Fifty-five officers and 28 civilians, or almost one-half of each
group, reported that they had performed tasks in 3 or more of these
functions during their careers. Figures 3 and 4 show the number of
officers and civilians who indicated that they had performed each
function and the average number of years of experience in that
function. For example, as shown in figure 3, 114 of the 117 officers
have performed financial analysis-related tasks for an average of 9
years.
Figure 3: Experience in
Financial Management Functions
Reported by Air Force Financial
Managers--Officers
(See figure in printed
edition.)
Figure 4: Experience in
Financial Management Functions
Reported by Air Force Financial
Managers--Civilians
(See figure in printed
edition.)
TRAINING COMPLETED DURING
1995 AND 1996
---------------------------------------------------------- Letter :5.3
During 1995 and 1996, about 75 percent of the officers and 80 percent
of the civilians reported completing some form of training. Of the
86 officers and 45 civilians receiving training, 9 out of 10 listed
general topics, such as computers and supervision, as examples of the
training they had completed. Meanwhile, about one-half of both
officers and civilians reported completing some training in
financial-related topics, while only about 2 out of 10 reported
completing training in accounting-related topics, such as accounting
standards and financial reporting.
Figure 5 shows the type of training completed during the 2-year
period as reported by the 173 respondents.
Figure 5: Training Reported by
Air Force Financial Managers
During 1995 and 1996
(See figure in printed
edition.)
As indicated in the figure:
-- total receiving accounting-related training: 26 (18 officers
and 8 civilians),
-- total receiving financial-related training: 63 (42 officers and
21 civilians),
-- total receiving training in general topics: 120 (79 officers
and 41 civilians), and
-- total not receiving training: 42 (31 officers and 11
civilians).
PROFESSIONAL CERTIFICATIONS
HELD
---------------------------------------------------------- Letter :5.4
Almost 20 percent of the respondents reported holding financial
management-related certifications. Figure 6 shows the numbers and
types of professional certifications reported by the Air Force
financial managers. Of the 32 respondents holding one or more
financial management-related certifications,
-- 6 were CPAs (3 officers and 3 civilians),
-- 6 were CGFMs (3 officers and 3 civilians), and
-- 24 held other financial management-related certifications (11
officers and 13 civilians).
Also, 24 staff reported nonfinancial management-related
certifications, including 15 officers and 9 civilians. Of the 128
staff that did not hold any professional certifications, 91 were
officers and 37 were civilians.
Figure 6: Professional
Certifications Reported by Air
Force Financial Managers
(See figure in printed
edition.)
CPA: Certified Public Accountant
CGFM: Certified Government Financial Manager
OFMC: Other financial management certifications
NFMC: Nonfinancial management certifications
Appendixes II through VI provide the formal education, professional
work experience, training, and professional certification data for
the 117 officers and 56 civilians by their respective organizations,
including:
-- SAF/FM&C in appendix II,
-- 4 operational commands and 51 of their 57 installations in
appendix III,
-- the Air Education and Training Command and 13 of its 16
installations in appendix IV,
-- Air Force Materiel Command (AFMC) and the five air logistics
centers in appendix V, and
-- AFMC and three product centers in appendix VI.
AGENCY COMMENTS AND OUR
EVALUATION
------------------------------------------------------------ Letter :6
In commenting on a draft of this report, the Air Force generally
concurred with the contents and stated that it believed the
information will help its evaluation of military and civilian career
programs to ensure Air Force financial managers provide the best
possible service to customers. The Air Force expressed concern,
however, that parts of the report seemed to overly emphasize the need
for accounting courses and training. Regarding the Air Force's
concern, this report presents information on a number of measures
relating to qualifications and experience of key Air Force financial
managers, who are serving in positions responsible for the fiscal and
budgetary management of the data used to prepare financial reports
and statements. As agreed with Air Force officials, information on
formal education and training, including accounting training, are
among such important measures. As the Air Force response indicates,
this information will help the Department evaluate its military and
civilian career programs to ensure Air Force financial managers
provide the best possible service to customers.
The Air Force's comments are reprinted in appendix VII. Also, the
Air Force provided a number of technical comments, which were fully
addressed in finalizing our report.
---------------------------------------------------------- Letter :6.1
We are sending copies of this report to the Chairmen and Ranking
Minority Members of the Senate Committee on Governmental Affairs, the
House Committee on Government Reform and Oversight, and the
Subcommittee on Government Management, Information, and Technology of
the House Government Reform and Oversight Committee, and to the
Director of the Office of Management and Budget. Copies will also be
made available to others upon request.
If you have any questions about this report, please contact me at
(202) 512-9095. Major contributors to this report are listed in
appendix VIII.
Sincerely yours,
Lisa G. Jacobson
Director, Defense Audits
SCOPE AND METHODOLOGY
=========================================================== Appendix I
In collaboration with Air Force officials, we identified Air Force
financial managers to be included in this review as those serving in
key positions throughout the department. For the most part, these
positions included comptrollers, deputy comptrollers, and budget
officers at operational and training commands and their
installations. The types of Air Force organizations from which we
selected financial managers are similar to those we are reviewing in
the other services. In addition to the office of the assistant
secretary for financial management for each military service, we are
also focusing on operational and training organizations, working
capital fund activities, and activities involved in the research,
development, test, evaluation, and procurement of major systems.
In the Air Force, the 208 key financial managers selected for this
review included:
-- 4 senior executives in the Office of the Assistant Secretary of
the Air Force (Financial Management and Comptroller)--SAF/FM&C,
including the Assistant Secretary of the Air Force (Financial
Management and Comptroller); Principal Deputy Assistant
Secretary of the Air Force (Financial Management and
Comptroller); Deputy Assistant Secretary, Financial Operations;
and Deputy Assistant Secretary, Budget;
-- 10 SAF/FM&C staff involved in financial operations, financial
management policy, and/or budget execution-related functions;
and
-- 194 staff serving in comptroller, deputy comptroller, budget
officer, and working capital fund manager positions at 87 major
commands and installations involved in operations, training,
supply and maintenance, and the research, development, test,
evaluation, and procurement of aircraft, missiles, and other Air
Force systems, such as launch systems, satellites, and
communications/electronics.
Of the 208 selected Air Force financial managers located at 88
organizations, 177 from 79 of these organizations responded to this
review. The respondents included the 4 senior executives, the 10
SAF/FM&C staff, and 163 key staff from major commands and
installations comprised of 76 comptrollers, 14 deputy comptrollers,
68 budget officers, and 5 working capital fund managers.
Table I.1 identifies the Air Force major commands and the number of
their installations and key financial managers included in this
review. Also, shown by each major command are the number of
installations and respondents. The respondents are further
identified by position--
comptrollers, deputy comptrollers, budget officers, and working
capital managers.
We obtained fiscal year 1997 Air Force budget data, including
operation and maintenance (O&M) funding for operational, training,
and working capital fund and product centers from the SAF/FM&C budget
office. We also obtained research, development, test, and evaluation
and procurement funding for the product centers. Those commands and
installations included in our review managed about $25 billion of the
$60 billion Air Force budget during fiscal year 1997.
Table I.1
Air Force Major Command and Installation
Key Financial Managers Included in This
Review
----------------------------------------------------------------------
Operational Organizations
Air Combat Command and 24 of its 27 installations (48 of the 58 staff
responding included 24 comptrollers, 2 deputy comptrollers, and 22
budget officers)
Pacific Air Forces and 10 of its 12 installations (21 of the 28 staff
responding included 11 comptrollers, 1 deputy comptroller, and 9
budget officers)
U.S. Air Forces in Europe and six of its seven installations (13 of
the 17 staff responding included 7 comptrollers and 6 budget officers)
Air Mobility Command and its 11 installations (24 of the 26 staff
responding included 12 comptrollers, 2 deputy comptrollers, and 10
budget officers)
Training Organizations
Air Education and Training Command and 13 of its 16 installations (28
of the 36 staff responding included 13 comptrollers, 2 deputy
comptrollers, and 13 budget officers)
Working Capital Fund Organizations
Air Force Materiel Command and its 5 air logistics centers (all 20
staff responded, including 6 comptrollers, 4 deputy comptrollers, 5
budget officers, and 5 working capital fund managers)
Product Center Organizations
Air Force Materiel Command and its 3 product centers involved in
aeronautics, electronics, and space and missile research, development,
test, evaluation, and procurement efforts (all 12 staff responded,
including 4 comptrollers, 4 deputy comptrollers, and 4 budget
officers)
----------------------------------------------------------------------
Note: The comptroller, deputy comptroller, and budget officer from
the Air Force Materiel Command were included in our review of both
working capital fund and product center organizations.
In an August 1988 report,\1 GAO proposed a framework for evaluating
the quality of the federal workforce over time. Quantifiable
measures identified in that report include specific knowledge,
skills, and abilities. Using this report and the JFMIP study on core
competencies, and in collaboration with DOD representatives, we
identified four indicators to measure the attributes that key
financial managers can bring to their positions. These include
formal education, professional work experience, training, and
professional certifications. These attributes are being used to
measure the qualifications and experience of key financial managers
in the five DOD organizations included in our reviews.
We then worked with Air Force officials in developing a data
collection instrument to gather the following types of information
under each indicator:
-- formal education: degrees attained, majors, and specific
accounting and financial-related courses completed;
-- professional work experience: (1) number of years working in
current position, years at DOD, years in other government
agencies, and years in the private sector, and (2) experience in
five specific financial management-related functions;
-- training: during 1995-1996, specific subjects completed related
to accounting, other financial-related topics, and general
topics; and
-- professional certifications: CPA, CGFM, other financial
management-related certifications, and other nonfinancial
management-related certifications held.
For the four Air Force executives, we obtained information on their
formal education, careers, and professional certifications from
official biographies. For all other individuals, due to Air Force
officials' concerns over the completeness of personnel files and data
bases, we agreed to collect information on the four indicators using
profile instruments. This procedure is being used to collect
qualification and experience information from all DOD organizations
in this series of assignments.
We sent profile instruments to the Office of the Secretary of the Air
Force (Financial Management and Comptroller) and each major command
and installation. Those activities then distributed the instruments
to personnel serving in financial management positions identified for
this review. We mailed more instruments to those activities from
which the originals had not been received after 60 days and contacted
those respondents whose profile instruments were returned with
incomplete information. Through these efforts, we received profile
instruments with complete information from 85 percent of the key
financial managers included in this review. Figure I.1 contains the
profile instrument we used to obtain personnel qualification and
experience information from Air Force financial managers.
As agreed with the Air Force, we did not attempt to verify the
information contained in the biographies or the profiles we received.
However, as noted above, for incomplete instruments, we contacted
those individuals and obtained the missing information.
We conducted our work from January through September 1997 in
accordance with generally accepted government auditing standards.
Figure I.1: Profile Instrument
Used to Collect Qualification
and Experience Information on
Air Force Financial Managers
(See figure in printed
edition.)
(See figure in printed
edition.)
(See figure in printed
edition.)
(See figure in printed
edition.)
(See figure in printed
edition.)
--------------------
\1 Federal Workforce: A Framework for Studying Its Quality Over Time
(GAO/PEMD-88-27, August 4, 1988).
PROFILES OF OFFICE OF THE
ASSISTANT SECRETARY OF THE AIR
FORCE (FINANCIAL MANAGEMENT AND
COMPTROLLER) RESPONDENTS
========================================================== Appendix II
We included 10 key financial managers in the Office of the Assistant
Secretary of the Air Force (Financial Management and
Comptroller)--SAF/FM&C, all of whom provided information on their
qualifications and experience. This population includes four staff
involved in financial operations, one staff in financial
management/accounting policy, and five staff in budget execution
functions. Table II.1 shows the officer and civilian composition of
this staff, by rank and grade.
Table II.1
Number of Officer and Civilian
Respondents
Officers Civilians
---------------------------------------------- ----------------------
Rank Number Grade Number
------------------------------------ -------- ------------ --------
Brigadier General (O-7) 1 Senior 3
Executive
Colonel (O-6) 1 15 1
Lieutenant Colonel (O-5) 1 14 2
Major (O-4) 0 13 1
Captain (O-3) 0 12 0
First Lieutenant (O-2) 0 11 0
======================================================================
Total 3 Total 7
----------------------------------------------------------------------
FORMAL EDUCATION ATTAINED
As shown in table II.2, all 10 respondents have bachelor's degrees,
with one of the 10 also reporting more than one major. Four of the
10 majored in accounting.
Table II.2
Bachelor's Degree Majors Reported by
SAF/FM&C Financial Managers
Number of degrees
------------------------------------
Total
degrees by
Majors Officers Civilians major
-------------------------------- -------- ------------ ------------
Accounting 3 1 4
Other business 0 3 3
Nonbusiness 0 4 4
======================================================================
Total degrees 3 8 11
----------------------------------------------------------------------
As shown in table II.3, all 10 staff also held master's degrees, nine
of which were business related.
Table II.3
Master's Degree Majors Reported by SAF/
FM&C Financial Managers
Number of degrees
----------------------------------
Total
degrees by
Majors Officers Civilians major
---------------------------------- -------- ---------- ------------
Accounting 0 0 0
Other business 3 6 9
Nonbusiness 0 1 1
======================================================================
Total degrees 3 7 10
----------------------------------------------------------------------
All of the 10 respondents completed one or more courses in
accounting-related subjects, as follows:
-- 1-2 subjects: 1 civilian,
-- 3-5 subjects: 2 civilians, and
-- 6 or more subjects: 7 (3 officers and 4 civilians).
All of respondents in the latter group appear to have met the
educational requirements to serve in GS-510 accountant positions.
Two civilians also held doctoral degrees, one in business
administration and the other in law.
PROFESSIONAL WORK EXPERIENCE
ACQUIRED
Figures II.1 and II.2 show the average number of years of work
experience by rank for the three officers and by grade for the seven
civilians, respectively. The average was 32 years for the officers,
ranging from 24 to 37 years, and 28 years for the civilians, ranging
from 22 to 44 years. As the figures show, the respondents have spent
most of their careers in DOD.
Figure II.1: Professional Work
Experience Reported by SAF/FM&C
Financial Managers--Officers
(See figure in printed
edition.)
Figure II.2: Professional Work
Experience Reported by SAF/FM&C
Financial Managers--Civilians
(See figure in printed
edition.)
Figures II.3 and II.4 show the number of officers and civilians who
indicated that they had performed each financial management function
previously outlined and the average number of years of experience in
that function. All of the respondents have performed financial
analysis functions. A review of their profiles also showed that the
three officers and six civilians have performed tasks in three or
more of these functions.
Figure II.3: Experience in
Financial Management Functions
Reported by SAF/FM&C Financial
Managers--Officers
(See figure in printed
edition.)
Figure II.4: Experience in
Financial Management Functions
Reported by SAF/FM&C Financial
Managers--Civilians
(See figure in printed
edition.)
TRAINING COMPLETED DURING 1995 AND
1996
Figure II.5 shows the training reported by the 10 respondents as
being completed during 1995 and 1996.
Figure II.5: Training Reported
by SAF/FM&C Financial Managers
During 1995 and 1996
(See figure in printed
edition.)
As indicated in the figure:
-- total receiving accounting-related training: three (one officer
and two civilians),
-- total receiving financial-related training: four (one officer
and three civilians),
-- total receiving training in general topics: eight (two officers
and six civilians), and
-- total not receiving training: two (one officer and one
civilian).
PROFESSIONAL CERTIFICATIONS HELD
Figure II.6 shows the numbers and types of professional
certifications held by the SAF/FM&C financial managers. Of the six
holding one or more of these certifications,
-- three civilians were CPAs,
-- two civilians were CGFMs,
-- one officer and one civilian held other financial
management-related certifications, and
-- one officer held nonfinancial management-related certifications.
Of the four staff that did not hold any professional certifications,
one was an officer and three were civilians.
Figure II.6: Professional
Certifications Reported by
SAF/FM&C Financial Managers
(See figure in printed
edition.)
CPA: Certified Public Accountant
CGFM: Certified Government Financial Manager
OFMC: Other financial management certifications
NFMC: Nonfinancial management certifications
PROFILES OF OPERATIONAL COMMAND
AND INSTALLATION RESPONDENTS
========================================================= Appendix III
The four Air Force operational commands included in this review were
the Air Combat Command (ACC), Pacific Air Forces (PACAF), U.S. Air
Forces in Europe (USAFE), and Air Mobility Command (AMC). Surveys
were sent to 129 financial managers, 106 responded, representing all
four operational commands and 51 of their 57 installations. Table
III.1 shows the number of installations by major command, the number
of key financial managers within each command, and the number
responding to this review. The table also shows the operation and
maintenance (O&M) funding for fiscal year 1997 managed by each major
command.
Table III.1
Operational Commands' Key Financial
Manager Population and Respondents and
Operation and Maintenance (O&M) Budgets
for Fiscal Year 1997
Financial O&M
Financial manager budgets
Commands and (number of managers responden (in
installations) surveyed ts billions)
------------------------------------- --------- --------- ---------
Air Combat Command (27) 58 48 $4.1
Pacific Air Forces (12) 28 21 $1.0
U.S. Air Forces in Europe (7) 17 13 $0.8
Air Mobility Command (11) 26 24 $1.8
======================================================================
Total (57) 129 106 $7.7
----------------------------------------------------------------------
Table III.2 shows the officer and civilian composition of the
respondents, by rank and grade, respectively. The 106 respondents
included 54 comptrollers, 5 deputy comptrollers, and 47 budget
officers.
Table III.2
Number of Officer and Civilian
Respondents
Officers Civilians
---------------------------------------------- ----------------------
Rank Number Grade Number
------------------------------------ -------- ------------ --------
Brigadier General (O-7) 1 Senior 0
Executive
Colonel (O-6) 7 15 0
Lieutenant Colonel (O-5) 25 14 0
Major (O-4) 19 13 2
Captain (O-3) 31 12 14
First Lieutenant (O-2) 5 11 2
======================================================================
Total 88 Total 18
----------------------------------------------------------------------
FORMAL EDUCATION ATTAINED
As shown in table III.3, 96 of the 106 respondents held bachelor's
degrees, with one of the 96 also reporting more than one major. The
major for 25 of these respondents was accounting.
Table III.3
Bachelor's Degree Majors Reported by
Operational Command and Installation
Financial Managers
Number of degrees
--------------------------------
Total
Civilian degrees by
Majors Officers s major
------------------------------------ -------- -------- ------------
Accounting 24 1 25
Other business 48 7 55
Nonbusiness 17 0 17
======================================================================
Total degrees 89 8 97
----------------------------------------------------------------------
As shown in table III.4, 79 staff also held master's degrees, with 4
of these staff also reporting more than one major. The majors for 52
of these staff were business related.
Table III.4
Master's Degree Majors Reported by
Operational Command and Installation
Financial Managers
Number of degrees
--------------------------------
Total
Civilian degrees by
Majors Officers s major
------------------------------------ -------- -------- ------------
Accounting 0 0 0
Other business 50 3 53
Nonbusiness 28 2 30
======================================================================
Total degrees 78 5 83
----------------------------------------------------------------------
Of the 106 respondents, 100 (86 officers and 14 civilians) completed
one or more courses in accounting-related subjects, as follows:
-- 1-2 subjects: 21 (18 officers and 3 civilians),
-- 3-5 subjects: 33 (26 officers and 7 civilians), and
-- 6 or more subjects: 46 (42 officers and 4 civilians).
Of the latter group, 41 officers and 3 civilians appear to have met
the educational requirements to serve in GS-510 accountant positions.
PROFESSIONAL WORK EXPERIENCE
ACQUIRED
Figures III.1 and III.2 show the average number of years of work
experience by rank for the 88 officers and by grade for the 18
civilians. The average was 16 years for the officers, ranging from 3
to 35 years, and 27 years for the civilians, ranging from 19 to 44
years. As the figures show, the respondents have spent most of their
careers in DOD.
Figure III.1: Professional
Work Experience Reported by
Operational Command and
Installation Financial
Managers--Officers
(See figure in printed
edition.)
Figure III.2: Professional
Work Experience Reported by
Operational Command and
Installation Financial
Managers--Civilians
(See figure in printed
edition.)
Figures III.3 and III.4 show the number of officers and civilians who
indicated that they had performed each financial management function
previously outlined and the average number of years of experience in
that function. Financial analysis was the function performed most
frequently. A review of their profiles also showed that 37 officers
and 7 civilians have performed tasks in 3 or more of these functions.
Figure III.3: Experience in
Financial Management Functions
Reported by Operational Command
and Installation Financial
Managers--Officers
(See figure in printed
edition.)
Figure III.4: Experience in
Financial Management Functions
Reported by Operational Command
and Installation Financial
Managers--Civilians
(See figure in printed
edition.)
TRAINING COMPLETED DURING 1995 AND
1996
Figure III.5 shows the training reported by the 106 respondents as
being completed during 1995 and 1996.
Figure III.5: Training
Reported by Operational Command
and Installation Financial
Managers During 1995 and 1996
(See figure in printed
edition.)
As indicated in the figure:
-- total receiving accounting-related training: 15 (11 officers
and 4 civilians),
-- total receiving financial-related training: 37 (31 officers and
6 civilians),
-- total receiving training in general topics: 71 (59 officers and
12 civilians), and
-- total not receiving training: 28 (24 officers and 4 civilians).
PROFESSIONAL CERTIFICATIONS HELD
Figure III.6 shows the numbers and types of professional
certifications held by the key operational command and installation
financial managers. Of the 19 holding one or more of these
certificates:
-- one officer was a CPA,
-- 2 officers and one civilian were CGFMs,
-- 8 officers and 1 civilian held other financial
management-related certifications, and
-- 11 officers held nonfinancial management-related certifications.
Of the 87 staff that did not hold any professional certifications, 71
were officers and 16 were civilians.
Figure III.6: Professional
Certifications Reported by
Operational Command and
Installation Financial Managers
(See figure in printed
edition.)
CPA: Certified Public Accountant
CGFM: Certified Government Financial Manager
OFMC: Other financial management certifications
NFMC: Nonfinancial management certifications
PROFILES OF AIR EDUCATION AND
TRAINING COMMAND (AETC) AND
INSTALLATION RESPONDENTS
========================================================== Appendix IV
AETC managed an O&M budget of $1.8 billion for fiscal year 1997. As
shown in table IV.1, 28 of the 36 key financial managers from AETC
(representing 13 of its 16 installations) provided information on
their qualifications and experience. The respondents included 13
comptrollers, 2 deputy comptrollers, and 13 budget officers.
Table IV.1
Number of Officer and Civilian
Respondents
Officers Civilians
---------------------------------------------- ----------------------
Rank Number Grade Number
------------------------------------ -------- ------------ --------
Brigadier General (O-7) 1 Senior 0
Executive
Colonel (O-6) 2 15 0
Lieutenant Colonel (O-5) 4 14 0
Major (O-4) 7 13 4
Captain (O-3) 5 12 3
First Lieutenant (O-2) 0 11 2
======================================================================
Total 19 Total 9
----------------------------------------------------------------------
FORMAL EDUCATION ATTAINED
As shown in table IV.2, 24 of the 28 respondents held bachelor's
degrees, with one of the 24 also reporting more than one major.
Seven majored in accounting.
Table IV.2
Bachelor's Degree Majors Reported by
Training Command and Installation
Financial Managers
Number of degrees
------------------------------------
Total
degrees by
Majors Officers Civilians major
-------------------------------- -------- ------------ ------------
Accounting 5 2 7
Other business 9 1 10
Nonbusiness 6 2 8
======================================================================
Total degrees 20 5 25
----------------------------------------------------------------------
As shown in table IV.3, 19 staff also held master's degrees. The
majors for 14 of these staff were business related.
Table IV.3
Master's Degree Majors Reported by
Training Command and Installation
Financial Managers
Number of degrees
----------------------------------
Total
degrees by
Majors Officers Civilians major
---------------------------------- -------- ---------- ------------
Accounting 0 0 0
Other business 11 3 14
Nonbusiness 4 1 5
======================================================================
Total degrees 15 4 19
----------------------------------------------------------------------
Of the 28 respondents, 26 (18 officers and 8 civilians) reported
completing one or more courses in accounting-related subjects, as
follows:
-- 1-2 subjects: 4 (3 officers and 1 civilian),
-- 3-5 subjects: 10 (8 officers and 2 civilians), and
-- 6 or more subjects: 12 (7 officers and 5 civilians).
Of the latter group, seven officers and three civilians appear to
have met the educational requirements to serve in GS-510 accountant
positions.
PROFESSIONAL WORK EXPERIENCE
ACQUIRED
Figures IV.1 and IV.2 show the average number of years of work
experience by rank for the 19 officers and by grade for the 9
civilians. The average was 18 years for the officers, ranging from 7
to 27 years, and 26 years for the civilians, ranging from 12 to 31
years. As the figures show, most of the respondents have spent the
major part of their careers in DOD.
Figure IV.1: Professional Work
Experience Reported by Training
Command and Installation
Financial Managers--Officers
(See figure in printed
edition.)
Figure IV.2: Professional Work
Experience Reported by Training
Command and Installation
Financial Managers--Civilians
(See figure in printed
edition.)
Figures IV.3 and IV.4 show the number of officers and civilians who
indicated that they had performed each financial management function
previously outlined and the average number of years of experience in
that function. The financial management function performed most
frequently was financial analysis. A review of their profiles also
showed that 10 officers and 5 civilians have performed tasks in 3 or
more of these functions.
Figure IV.3: Experience in
Financial Management Functions
Reported by Training Command
and Installation Financial
Managers--Officers
(See figure in printed
edition.)
Figure IV.4: Experience in
Financial Management Functions
Reported by Training Command
and Installation Financial
Managers--Civilians
(See figure in printed
edition.)
TRAINING COMPLETED DURING 1995 AND
1996
Figure IV.5 shows the training reported by the 28 respondents as
being completed during 1995 and 1996.
Figure IV.5: Training Reported
by Training Command and
Installation Financial Managers
During 1995 and 1996
(See figure in printed
edition.)
As indicated in the figure:
-- total receiving accounting-related training: 5 (all officers),
-- total receiving financial-related training: 13 (8 officers and
5 civilians),
-- total receiving training in general topics: 21 (13 officers and
8 civilians), and
-- total not receiving training: 5 (4 officers and 1 civilian).
PROFESSIONAL CERTIFICATIONS HELD
Figure IV.6 shows the numbers and types of professional
certifications held by the key training command and installation
financial managers. Of the four holding these certifications:
-- none were CPAs,
-- one officer was a CGFM,
-- none held other financial management-related certifications, and
-- three officers held nonfinancial management-related
certifications.
Of the 24 staff that did not hold professional certifications, 15
were officers and 9 were civilians.
Figure IV.6: Professional
Certifications Reported by
Training Command and
Installation Financial Managers
(See figure in printed
edition.)
CGFM: Certified Government Financial Manager
NFMC: Nonfinancial management certifications
PROFILES OF WORKING CAPITAL FUND
RESPONDENTS
=========================================================== Appendix V
The five air logistics centers (ALCs) within the Air Force Materiel
Command (AFMC) managed a fiscal year 1997 budget of $4.4 billion,
derived from their customers' O&M accounts. The 20 key financial
managers at AFMC and the ALCs provided information on their
qualifications and experience. Table V.1 provides the ranks of the 3
officers and grades of the 17 civilians. The respondents included
six comptrollers, four deputy comptrollers, five budget officers, and
five working capital fund managers.
Table V.1
Number of Officer and Civilian
Respondents
Officers Civilians
---------------------------------------------- ----------------------
Rank Number Grade Number
------------------------------------ -------- ------------ --------
Brigadier General (O-7) 1 Senior 6
Executive
Colonel (O-6) 2 15 5
Lieutenant Colonel (O-5) 0 14 4
Major (O-4) 0 13 2
Captain (O-3) 0 12 0
First Lieutenant (O-2) 0 11 0
======================================================================
Total 3 Total 17
----------------------------------------------------------------------
FORMAL EDUCATION ATTAINED
As shown in table V.2, 19 of the 20 respondents held bachelor's
degrees, with 3 of the 19 reporting more than one major. Seven
majored in accounting.
Table V.2
Bachelor's Degree Majors Reported by
Working Capital Fund Financial Managers
Number of degrees
----------------------------------
Total
degrees by
Majors Officers Civilians major
---------------------------------- -------- ---------- ------------
Accounting 0 7 7
Other business 2 6 8
Nonbusiness 1 6 7
======================================================================
Total degrees 3 19 22
----------------------------------------------------------------------
As shown in table V.3, 14 staff also held master's degrees. The
majors for five of these staff were business related.
Table V.3
Master's Degree Majors Reported by
Working Capital Fund Financial Managers
Number of degrees
----------------------------------
Total
degrees by
Majors Officers Civilians major
---------------------------------- -------- ---------- ------------
Accounting 0 0 0
Other business 0 5 5
Nonbusiness 3 6 9
======================================================================
Total degrees 3 11 14
----------------------------------------------------------------------
Of the 20 respondents, 18 (3 officers and 15 civilians) reported
completing one or more courses in accounting-related subjects, as
follows:
-- 1-2 subjects: 3 (1 officer and 2 civilians),
-- 3-5 subjects: 6 (2 officers and 4 civilians), and
-- 6 or more subjects: 9 civilians.
All of the 9 civilians in the latter group appear to have met the
educational requirements to serve in GS-510 accountant positions.
PROFESSIONAL WORK EXPERIENCE
ACQUIRED
Figures V.1 and V.2 show the average number of years of work
experience by rank for the 3 officers and by grade for the 17
civilians. The average was 27 years for the officers, ranging from
27 to 28 years, and 26 years for the civilians, ranging from 17 to 32
years. As the figures show, the respondents have spent most of their
careers in DOD.
Figure V.1: Professional Work
Experience Reported by Working
Capital Fund Financial
Managers--Officers
(See figure in printed
edition.)
Figure V.2: Professional Work
Experience Reported by Working
Capital Fund Financial
Managers--Civilians
(See figure in printed
edition.)
Figures V.3 and V.4 show the number of officers and civilians who
indicated that they had performed each financial management function
previously outlined and the average number of years of experience in
that function. The financial management function performed most
frequently was financial analysis. A review of their profiles also
showed that the 3 officers and 10 of the 17 civilians have performed
tasks in 3 or more of these functions.
Figure V.3: Experience in
Financial Management Functions
Reported by Working Capital
Fund Financial
Managers--Officers
(See figure in printed
edition.)
Figure V.4: Experience in
Financial Management Functions
Reported by Working Capital
Fund Financial
Managers--Civilians
(See figure in printed
edition.)
TRAINING COMPLETED DURING 1995 AND
1996
Figure V.5 shows the training reported by the 20 respondents as being
completed during 1995 and 1996.
Figure V.5: Training Reported
by Working Capital Fund
Financial Managers During 1995
and 1996
(See figure in printed
edition.)
As indicated in the figure:
-- total receiving accounting-related training: 3 (1 officer and 2
civilians),
-- total receiving financial-related training: 6 (1 officer and 5
civilians),
-- total receiving training in general topics: 11 (1 officer and
10 civilians), and
-- total not receiving training: 7 (2 officers and 5 civilians).
PROFESSIONAL CERTIFICATIONS HELD
Figure V.6 shows the numbers and types of professional certifications
held by the working capital fund key financial managers. Of the nine
holding one or more of these certifications:
-- none were CPAs,
-- none were CGFMs,
-- seven civilians held other financial management-related
certifications, and
-- seven civilians held nonfinancial management-related
certifications.
Of the 11 that did not hold any professional certifications, 3 were
officers and 8 were civilians.
Figure V.6: Professional
Certifications Reported by
Working Capital Fund Financial
Managers
(See figure in printed
edition.)
OFMC: Other financial management certifications
NFMC: Nonfinancial management certifications
PROFILES OF PRODUCT CENTER
RESPONDENTS
========================================================== Appendix VI
In addition to the five air logistics centers, the Air Force Materiel
Command (AFMC) also has oversight of product centers. The
Aeronautical Systems Center, Electronics Systems Center, and Space
and Missile Systems Center managed an O&M budget of $1.22 billion, a
RDT&E budget of $5.23 billion, and a procurement budget of $5.05
billion during fiscal year 1997. The 12 key financial managers at
AFMC\1 and these centers provided information on their qualifications
and experience. Table VI.1 provides the ranks of the six officers
and grades of the six civilians. The respondents included four
comptrollers, four deputy comptrollers, and four budget officers.
Table VI.1
Number of Officer and Civilian
Respondents
Officers Civilians
---------------------------------------------- ----------------------
Rank Number Grade Number
------------------------------------ -------- ------------ --------
Brigadier General (O-7) 1 Senior 2
Executive
Colonel (O-6) 3 15 4
Lieutenant Colonel (O-5) 2 14 0
Major (O-4) 0 13 0
Captain (O-3) 0 12 0
First Lieutenant (O-2) 0 11 0
======================================================================
Total 6 Total 6
----------------------------------------------------------------------
FORMAL EDUCATION ATTAINED
As shown in table VI.2, the 12 respondents held bachelor's degrees.
Five majored in accounting.
Table VI.2
Bachelor's Degree Majors Reported by
Product Center Financial Managers
Number of degrees
----------------------------------
Total
degrees by
Majors Officers Civilians major
---------------------------------- -------- ---------- ------------
Accounting 3 2 5
Other business 2 4 6
Nonbusiness 1 0 1
======================================================================
Total degrees 6 6 12
----------------------------------------------------------------------
As shown in table VI.3, 10 staff also held master's degrees. The
majors for eight of these staff were business related.
Table VI.3
Master's Degree Majors Reported by
Product Center Financial Managers
Number of degrees
----------------------------------
Total
degrees by
Majors Officers Civilians major
---------------------------------- -------- ---------- ------------
Accounting 0 0 0
Other business 4 4 8
Nonbusiness 2 0 2
======================================================================
Total degrees 6 4 10
----------------------------------------------------------------------
All of the 12 respondents reported completing one or more courses in
accounting-related subjects, as follows:
-- 1-2 subjects: 1 officer,
-- 3-5 subjects: 5 (2 officers and 3 civilians), and
-- 6 or more subjects: 6 (3 officers and 3 civilians).
All of the latter group appear to have met the educational
requirements to serve in GS-510 accountant positions.
PROFESSIONAL WORK EXPERIENCE
ACQUIRED
Figures VI.1 and VI.2 show the average number of years of work
experience by rank for the six officers and by grade for the six
civilians. The average was 26 years for the officers, ranging from
18 to 30 years, and 27 years for the civilians, ranging from 19 to 32
years. As the figures show, the respondents have spent most of their
careers in DOD.
Figure VI.1: Professional Work
Experience Reported by Product
Center Financial
Managers--Officers
(See figure in printed
edition.)
Figure VI.2: Professional Work
Experience Reported by Product
Center Financial
Managers--Civilians
(See figure in printed
edition.)
Figures VI.3 and VI.4 show the number of officers and civilians who
indicated that they had performed each financial management function
previously outlined and the average number of years of experience in
that function. The financial management functions performed most
frequently were financial analysis and financial reporting/accounting
policy. A review of their profiles also showed that the four
officers and one civilian have performed tasks in three or more of
these functions.
Figure VI.3: Experience in
Financial Management Functions
Reported by Product Center
Financial Managers--Officers
(See figure in printed
edition.)
Figure VI.4: Experience in
Financial Management Functions
Reported by Product Center
Financial Managers--Civilians
(See figure in printed
edition.)
TRAINING COMPLETED DURING 1995 AND
1996
Figure VI.5 shows the training reported by the 12 respondents as
being completed during 1995 and 1996.
Figure VI.5: Training Reported
by Product Center Financial
Managers During 1995 and 1996
(See figure in printed
edition.)
As indicated in the figure:
-- total receiving accounting-related training: 1 (an officer),
-- total receiving financial-related training: 4 (2 officers and 2
civilians),
-- total receiving training in general topics: 11 (5 officers and
6 civilians), and
-- total not receiving training: 1 (an officer).
PROFESSIONAL CERTIFICATIONS HELD
Figure VI.6 shows the numbers and types of professional
certifications held by the product center key financial managers. Of
the seven holding one or more of these certifications:
-- two officers were CPAs,
-- none were CGFMs,
-- two officers and four civilians held other financial
management-related certifications, and
-- two civilians held nonfinancial management-related
certifications.
Of the five staff that did not hold any professional certifications,
three were officers and two were civilians.
Figure VI.6: Professional
Certifications Reported by
Product Center Financial
Managers
(See figure in printed
edition.)
CPA: Certified Public Accountant
OFMC: Other financial management certifications
NFMC: Nonfinancial management certifications
(See figure in printed edition.)Appendix VII
--------------------
\1 The comptroller, deputy comptroller, and budget officer at AFMC
were also included in this review of the working capital fund
financial managers.
COMMENTS FROM THE DEPARTMENT OF
THE AIR FORCE
========================================================== Appendix VI
MAJOR CONTRIBUTORS TO THIS REPORT
======================================================== Appendix VIII
ACCOUNTING AND INFORMATION
MANAGEMENT DIVISION, WASHINGTON,
D.C.
George H. Stalcup, Associate Director
Geoffrey B. Frank, Assistant Director
Robert L. Self, Evaluator-in-Charge
Patricia A. Summers, Senior Auditor
Dennis B. Fauber, Senior Evaluator
Francine M. DelVecchio, Communications Analyst
Michele A. Howard, Intern
*** End of document. ***