Financial Management: Profile of Army Financial Managers (Letter Report,
02/25/98, GAO/AIMD-98-58).

Pursuant to a legislative requirement, GAO provided information on the
qualifications, including formal education, professional work
experience, training, and professional certifications of personnel
serving in key financial management positions in the Army.

GAO noted that: (1) the four Army financial management executives
included in its 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; (2) each of the executives
had attained master's degrees; (3) the Assistant Secretary had spent 30
years at the Department of Defense (DOD); (4) 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; (5) two of
the executives held certifications in government financial management;
and (6) of the 233 other key Army financial managers responding to GAO's
review: (a) about 27 percent (63) were miliary 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; (b) all 63 officers and 148 of the 170 civilians reported
holding bachelor's degrees, with 17 of these respondents reporting more
than one major; (c) about one-third of these 211 managers majored in
accounting, while approximately 40 percent reported degrees in
business-related majors other than accounting; (d) 132 respondents (53
officers and 79 civilians) also reported holding advanced degrees, with
17 of these respondents reporting more than one major; (e) five of the
132 managers held master's degrees in accounting, while about 75 percent
reported degrees in business-related majors other than accounting; (f)
the officers' careers ranged from 10 to 31 years, averaging 23 years,
while civilians' careers ranged from 15 to 42 years, averaging 27 years;
(g) 163 respondents reported completing training in one or more of the
categories included in GAO's review during 1995 and 1996; (h) about 20
percent of the 233 respondents reported holding one or more professional
certifications; and (i) of the 46 managers in this group, 44 reported
holding accounting and other financial management-related
certifications, as follows: 11 were Certified Public Accountants, 37
were Certified Government Financial Managers, and 2 held other
certifications, including the Certified Cost Estimator/Analyst and
Certified Internal Auditor.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  AIMD-98-58
     TITLE:  Financial Management: Profile of Army Financial Managers
      DATE:  02/25/98
   SUBJECT:  Army personnel
             Accounting
             Financial management
             Civilian employees
             Chief financial officers
             Human resources training
             Accountants
             Education or training
             Military officers
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 Army (Financial Management
and Comptroller)

February 1998

FINANCIAL MANAGEMENT - PROFILE OF
ARMY FINANCIAL MANAGERS

GAO/AIMD-98-58

Profile of Army Financial Managers

(918908)


Abbreviations
=============================================================== ABBREV

  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

Letter
=============================================================== LETTER


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 Force\3 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 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. 


--------------------
\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. 


   RESULTS IN BRIEF
------------------------------------------------------------ Letter :1

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 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. 


--------------------
\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. 


   REQUIREMENTS FOR FINANCIAL
   MANAGERS
------------------------------------------------------------ Letter :2

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 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. 


--------------------
\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. 


   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 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. 

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
------------------------------------------------------------ Letter :4

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. 



                                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 Manag
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
------------------------------------------------------------ Letter :5

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;

  -- 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 fund\9 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         6
                                                   Executive
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
----------------------------------------------------------------------

--------------------
\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. 


      FORMAL EDUCATION ATTAINED
---------------------------------------------------------- Letter :5.1

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 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
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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). 

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 accountant\10 positions. 


--------------------
\10 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.  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. 


      PROFESSIONAL WORK EXPERIENCE
      ACQUIRED
---------------------------------------------------------- Letter :5.2

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. 

   Figure 1:  Professional Work
   Experience Reported by Army
   Financial Managers--Officers

   (See figure in printed
   edition.)

   Figure 2:  Professional Work
   Experience Reported by Army
   Financial Managers--Civilians

   (See figure in printed
   edition.)

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;

  -- 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

   (See figure in printed
   edition.)

   Figure 4:  Experience in
   Financial Management Functions
   Reported by Army Financial
   Managers--Civilians

   (See figure in printed
   edition.)


      TRAINING COMPLETED DURING
      1995 AND 1996
---------------------------------------------------------- Letter :5.3

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. 

   Figure 5:  Training Reported by
   Army Financial Managers as
   Being Completed During 1995 and
   1996

   (See figure in printed
   edition.)

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
---------------------------------------------------------- Letter :5.4

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),

  -- 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

   (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 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: 

  -- 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
------------------------------------------------------------ Letter :6

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. 


---------------------------------------------------------- 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 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


SCOPE AND METHODOLOGY
=========================================================== Appendix I

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. 



                               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)

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 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
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. 

   Figure I.1:  Profile Instrument
   Used to Collect Qualification
   and Experience Information on
   Army 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, Aug.  4, 1988). 

\2 For the Army's own analysis, the profile instrument requested
training for an additional 8 years--1987 through 1994. 


PROFILES OF OFFICE OF THE
ASSISTANT SECRETARY OF THE ARMY
(FINANCIAL MANAGEMENT AND
COMPTROLLER) RESPONDENTS
========================================================== Appendix II

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         3
                                                   Executive
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
-------------------------------------------------------- Appendix II:1

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
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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. 



                               Table II.3
                
                   Master's Degree Majors Reported by
                      ASA(FM&C) Financial Managers

                                   Number of master's degree majors
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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
-------------------------------------------------------- Appendix II:2

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. 

   Figure II.1:  Professional Work
   Experience Reported by ASA/FM&C
   Financial Managers--Officers

   (See figure in printed
   edition.)

   Figure II.2:  Professional Work
   Experience Reported by ASA/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 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. 

   Figure II.3:  Experience in
   Financial Management Functions
   Reported by ASA/FM&C Financial
   Managers--Officers

   (See figure in printed
   edition.)

   Figure II.4:  Experience in
   Financial Management Functions
   Reported by ASA/FM&C Financial
   Managers--Civilians

   (See figure in printed
   edition.)


   TRAINING COMPLETED DURING 1995
   AND 1996
-------------------------------------------------------- Appendix II:3

Figure II.5 shows the training reported by the 14 respondents as
being completed during 1995 and 1996. 

   Figure II.5:  Training Reported
   by ASA/FM&C Financial Managers
   as Being Completed During 1995
   and 1996

   (See figure in printed
   edition.)

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
-------------------------------------------------------- Appendix II:4

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. 

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

   (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 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

                                 Financial     Financial   O&M budgets
Commands (and number of           managers       manager           (in
installations) responding         surveyed   respondents     billions)
----------------------------  ------------  ------------  ------------
U.S. Army Forces Command                35            27         $3.56
 (12)
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              10             3         $0.05
 Management Command (2)
U.S. Army Space and                      6             6         $0.11
 Strategic Defense Command
 (2)
U.S. Army Intelligence and              14            14         $0.36
 Security Command (12)
======================================================================
Total (50)                             108            85         $8.98
----------------------------------------------------------------------
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           2
                                                 Executive
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
------------------------------------------------------- Appendix III:1

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
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        by major
------------------------------  ----------  ----------  --------------
Accounting                               0           1               1
Other business                          18          15              33
Nonbusiness                              2           8              10
======================================================================
Total degrees                           20          24              44
----------------------------------------------------------------------
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
------------------------------------------------------- Appendix III:2

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. 

   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 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. 

   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
------------------------------------------------------- Appendix III:3

Figure III.5 shows the training reported by the 85 respondents as
being completed during 1995 and 1996. 

   Figure III.5:  Training
   Reported by Operational Command
   and Installation Financial
   Managers as Being Completed
   During 1995 and 1996

   (See figure in printed
   edition.)

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
------------------------------------------------------- Appendix III:4

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. 

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

   (See figure in printed
   edition.)

CPA:  Certified Public Accountant

CGFM:  Certified Government Financial Manager

NFMC:  Nonfinancial management certifications


PROFILES OF U.S.  ARMY TRAINING
AND DOCTRINE COMMAND (TRADOC) AND
INSTALLATION RESPONDENTS
========================================================== Appendix IV

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           0
                                                 Executive
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
-------------------------------------------------------- Appendix IV:1

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
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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. 



                               Table IV.3
                
                   Master's Degree Majors Reported by
                   Training and Doctrine Command and
                    Installation Financial Managers

                                   Number of master's degree majors
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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
-------------------------------------------------------- Appendix IV:2

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. 

   Figure IV.1:  Professional Work
   Experience Reported by Training
   and Doctrine Command and
   Installation Financial
   Managers--Officers

   (See figure in printed
   edition.)

   Figure IV.2:  Professional Work
   Experience Reported by Training
   and Doctrine 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 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. 

   Figure IV.3:  Experience in
   Financial Management Functions
   Reported by Training and
   Doctrine Command and
   Installation Financial
   Managers--Officers

   (See figure in printed
   edition.)

   Figure IV.4:  Experience in
   Financial Management Functions
   Reported by Training and
   Doctrine Command and
   Installation Financial
   Managers--Civilians

   (See figure in printed
   edition.)


   TRAINING COMPLETED DURING 1995
   AND 1996
-------------------------------------------------------- Appendix IV:3

Figure IV.5 shows the training reported by the 43 respondents as
being completed during 1995 and 1996. 

   Figure IV.5:  Training Reported
   by Training and Doctrine
   Command and Installation
   Financial Managers as Being
   Completed During 1995 and 1996

   (See figure in printed
   edition.)

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
-------------------------------------------------------- Appendix IV:4

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. 

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

   (See figure in printed
   edition.)

CPA:  Certified Public Accountant

CGFM:  Certified Government Financial Manager

OFMC:  Other financial management certifications


PROFILES OF WORKING CAPITAL FUND
RESPONDENTS
=========================================================== Appendix V

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 respondents\1 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           0
                                                 Executive
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
----------------------------------------------------------------------

--------------------
\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. 


   FORMAL EDUCATION ATTAINED
--------------------------------------------------------- Appendix V:1

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
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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. 



                               Table V.3
                
                   Master's Degree Majors Reported by
                Working Capital Fund Financial Managers

                                   Number of master's degree majors
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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
--------------------------------------------------------- Appendix V:2

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. 

   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 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. 

   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
--------------------------------------------------------- Appendix V:3

Figure V.5 shows the training reported by the 16 respondents as being
completed during 1995 and 1996. 

   Figure V.5:  Training Reported
   by Working Capital Fund
   Financial Managers as Being
   Completed During 1995 and 1996

   (See figure in printed
   edition.)

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
--------------------------------------------------------- Appendix V:4

None of the 16 respondents held professional certifications. 


PROFILES OF SYSTEMS COMMAND
RESPONDENTS
========================================================== Appendix VI

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 AMC\1 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           0
                                                 Executive
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
----------------------------------------------------------------------

--------------------
\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. 


   FORMAL EDUCATION ATTAINED
-------------------------------------------------------- Appendix VI:1

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. 



                               Table VI.2
                
                  Bachelor's Degree Majors Reported by
                   Systems Command Financial Managers

                                  Number of bachelor's degree majors
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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
-------------------------------------------------------- Appendix VI:2

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. 

   Figure VI.1:  Professional Work
   Experience Reported by Systems
   Command Financial
   Managers--Officers

   (See figure in printed
   edition.)

   Figure VI.2:  Professional Work
   Experience Reported by Systems
   Command 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 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. 

   Figure VI.3:  Experience in
   Financial Management Functions
   Reported by Systems Command
   Financial Managers--Officers

   (See figure in printed
   edition.)

   Figure VI.4:  Experience in
   Financial Management Functions
   Reported by Systems Command
   Financial Managers--Civilians

   (See figure in printed
   edition.)


   TRAINING COMPLETED DURING 1995
   AND 1996
-------------------------------------------------------- Appendix VI:3

Figure VI.5 shows the training reported by the 16 respondents as
being completed during 1995 and 1996. 

   Figure VI.5:  Training Reported
   by Systems Command Financial
   Managers as Being Completed
   During 1995 and 1996

   (See figure in printed
   edition.)

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
-------------------------------------------------------- Appendix VI:4

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. 

   Figure VI.6:  Professional
   Certifications Reported by
   Systems Command Financial
   Managers

   (See figure in printed
   edition.)

CGFM:  Certified Government Financial Manager


PROFILES OF CORPS OF ENGINEERS
RESPONDENTS
========================================================= Appendix VII

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           1
                                                 Executive
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
------------------------------------------------------- Appendix VII:1

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
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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. 



                              Table VII.3
                
                Master's Degree Majors Reported by Corps
                    of Engineers Financial Managers

                                   Number of master's degree majors
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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
------------------------------------------------------- Appendix VII:2

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. 

   Figure VII.1:  Professional
   Work Experience Reported by
   Corps of Engineers Financial
   Managers--Officers

   (See figure in printed
   edition.)

   Figure VII.2:  Professional
   Work Experience Reported by
   Corps of Engineers Financial
   Managers--Civilians

   (See figure in printed
   edition.)

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. 

   Figure VII.3:  Experience in
   Financial Management Functions
   Reported by Corps of Engineers
   Financial Managers--Officers

   (See figure in printed
   edition.)

   Figure VII.4:  Experience in
   Financial Management Functions
   Reported by Corps of Engineers
   Financial Managers--Civilians

   (See figure in printed
   edition.)


   TRAINING COMPLETED DURING 1995
   AND 1996
------------------------------------------------------- Appendix VII:3

Figure VII.5 shows the training reported by the 32 respondents as
being completed during 1995 and 1996. 

   Figure VII.5:  Training
   Reported by Corps of Engineers
   Financial Managers as Being
   Completed During 1995 and 1996

   (See figure in printed
   edition.)

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
------------------------------------------------------- Appendix VII:4

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 professional certifications reported by the Corps of Engineers
financial managers. 

   Figure VII.6:  Professional
   Certifications Reported by
   Corps of Engineers Financial
   Managers

   (See figure in printed
   edition.)

CPA:  Certified Public Accountant

CGFM:  Certified Government Financial Manager


PROFILES OF OTHER ARMY
ORGANIZATIONS' RESPONDENTS
======================================================== Appendix VIII

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           0
                                                 Executive
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
------------------------------------------------------ Appendix VIII:1

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
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        by major
------------------------------  ----------  ----------  --------------
Accounting                               1           2               3
Other business                           6           9              15
Nonbusiness                              7           3              10
======================================================================
Total degrees                           14          14              28
----------------------------------------------------------------------
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
                                --------------------------------------
                                                         Total degrees
Majors                            Officers   Civilians        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
------------------------------------------------------ Appendix VIII:2

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. 

   Figure VIII.1:  Professional
   Work Experience Reported by
   Other Army Organizations'
   Financial Managers--Officers

   (See figure in printed
   edition.)

   Figure VIII.2:  Professional
   Work Experience Reported by
   Other Army Organizations'
   Financial Managers--Civilians

   (See figure in printed
   edition.)

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. 

   Figure VIII.3:  Experience in
   Financial Management Functions
   Reported by Other Army
   Organizations' Financial
   Managers--Officers

   (See figure in printed
   edition.)

   Figure VIII.4:  Experience in
   Financial Management Functions
   Reported by Other Army
   Organizations' Financial
   Managers--Civilians

   (See figure in printed
   edition.)


   TRAINING COMPLETED DURING 1995
   AND 1996
------------------------------------------------------ Appendix VIII:3

Figure VIII.5 shows the training reported by the 29 respondents as
being completed during 1995 and 1996. 

   Figure VIII.5:  Training
   Reported by Other Army
   Organizations' Financial
   Managers as Being Completed
   During 1995 and 1996

   (See figure in printed
   edition.)

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
------------------------------------------------------ Appendix VIII:4

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. 

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

   (See figure in printed
   edition.)

CGFM:  Certified Government Financial Manager

NFMC:  Nonfinancial management certifications




(See figure in printed edition.)Appendix IX
COMMENTS FROM THE DEPARTMENT OF
THE ARMY
======================================================== Appendix VIII


MAJOR CONTRIBUTORS TO THIS REPORT
=========================================================== Appendix X

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


*** End of document. ***