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Financial Management Branch – 1 June 2017

Financial Management Branch

1. Introduction

a. Purpose. Financial Managers analyze the commander’s tasks and priorities to ensure that proper

financial resources are available to accomplish the mission and to provide recommendations to

the commander on the best allocation of available resources in order to achieve desired effects in

support of unified land operations. Additionally, financial managers support operations by ensuring

commanders have what they need to sustain and prolong operations through support to the

procurement process. Through properly sized modular Financial Management units or embedded

Financial Management cells, financial managers provide the right mix of Financial Management assets

based on mission, enemy, terrain, troops, time and civilians (FM 1–06) to support unified land

operations.

b. Proponent information. Proponent for the Financial Management Branch is the Commandant, U.S.

Army Financial Management School (Proponency Division), 10000 Hampton Parkway, Fort Jackson,

SC 29207–7050. Personnel developers can be reached at 803–751–8679 or DSN 734–8679.

c. Functions. Financial Managers sustain the Army, joint, and combined operations by providing timely

commercial vendor and contractual payments, providing various pay and disbursing services, and

implementing Financial Management policies in support of unified land operations; analyzes the

commander’s tasks and priorities, identifies resource requirements that enables commanders to

achieve desired effects in accomplishing the mission. The Financial Manager is a critical sustainment

enabler at all levels of Army, joint, and unified partner operations across the full range of military

operations to ensure the effective stewardship, accountability of financial resources, and audit

readiness.

2. Required officer characteristics

a. Characteristics required of all officers. All officers are expected to possess the base

characteristics that will enable them to develop into agile and adaptive leaders. Financial Managers

recognize that accomplishment of the mission and the welfare of Soldiers is the cornerstone of our

Army. They must possess the necessary technical and operational expertise to advise commanders

on the full spectrum of Financial Management: resource management, financial operations

and audit readiness. These leaders must be all of the following: proficient in their core

competencies; broad enough to operate throughout unified land operations; able to operate in JIIM

action environments and leverage Financial Management capabilities in achieving the commander’s

desired endstate; culturally astute and able to use this awareness and understanding to exploit

opportunities in the conduct of operations; and grounded in Army Values and the Warrior Ethos.

Responsiveness, improvisation, and economy are key principles which enable officers to lead units to

support an agile combat force and execute operations more swiftly than their opponents.

(1) Responsiveness. Responsiveness is providing the right support at the right place, at the right

time, and the ability to foresee operational requirements. Responsiveness is identifying, acquiring,

and distributing the assets, capabilities, and information necessary to meet support requirements.

Responsiveness is the ability to meet changing requirements on short notice. Anticipating those

requirements is critical to providing responsive Financial Management support.

(2) Improvisation. Improvisation is the ability to adapt Financial Management sustainment

operations to unexpected situations or circumstances affecting a mission. It involves adapting and

creating methods and strategies that account for an adaptive enemy. Commanders apply operational

art to visualize complex operations to understand requirements at the tactical level, this includes

leveraging Financial Management capabilities to achieve desired strategic, operational and tactical

effects.

(3) Economy. Economy is the ability to effectively provide Financial Management capabilities to

generate the greatest effects possible for the commander. The commander achieves economy through

efficient management and discipline by prioritizing and allocating resources. Staffs look for ways to

eliminate redundancies and capitalize on joint interdependencies. They apply discipline in managing

Financial Management Branch – 1 June 2017

resources, minimizing waste, and unnecessary stockpiling. Disciplined sustainment assures the

greatest possible tactical endurance of the force and constitutes an advantage to commanders who

achieve economy of force. Financial Managers enable the commander’s ability to operationalize

contract support, leverage electronic commerce, and ensure prudent resource management. Economy

reflects the reality of resource shortfalls, while recognizing the inevitable friction and uncertainty of

military operations. Economy enables strategic and operational reach.

b. Unique knowledge and skills of a Financial Management officer. For entry into the Financial

Management Branch, an officer should have a baccalaureate degree with a minimum of six academic

(semester) hours of accounting or finance. Degrees specializing in finance, accounting, banking,

business, economics, mathematics, computer sciences or information systems are most beneficial

in supporting the Financial Management Branch mission. The six Financial Management

competencies are: Fund the Force, Banking, Disbursing, Accounting & Cost Management, Pay

Support, and Audit Readiness. To support these core competencies, Financial Managers must

possess specific skills:

(1) Fundamental skills The Financial Management branch strongly desires officers with academic

backgrounds in the domain-specific disciplines of Accounting, Computer Sciences,

Accounting/Management and Information Systems Technology, Banking, Business Administration &

Management, Economics, Finance, Financial Management, Acquisition / Contract Management,

Statistics. These disciplines provide officers with a foundation in the general accounting, financial

management principles and related information systems technology required to manage the Army’s

resources effectively and efficiently.

(2) Basic proficiency of having the requisite knowledge and understanding of general accounting

principles and management information systems technology to complete financial management tasks

and enable cost-informed decision making. Financial Managers must be able to find creative solutions

to problems beyond those that are rule-based, yet ensure that they comply with applicable laws and

regulations. All Financial Managers must be articulate, effective, and concise communicators.

(3) The diverse nature of the unit assignments require Financial Managers to effectively

communicate financial management impacts to Senior Leaders in operational terms.

(4) A knowledge base of the DOD military resource management process and manpower

management.

(5) Familiarity with generally accepted accounting principles.

(6) Familiarity with mathematical functions and evolving Financial Management information

systems.

(7) Proficiency in the application of the military decision-making process.

(8) An understanding of how to influence the funding cycle from Congress to local program budget

advisory councils (PBAC) at all levels of command.

c. Unique attributes.

(1) Analytical. Financial Managers at all levels will analyze financial management reports,

business processes and performance management indicators to determine quality of mission

support. Systematic and process driven thought are the underpinning of successful Financial

Management planning and problem solving.

(2) Financial Managers maintain the highest standards of integrity, and professional ethics. They

are trusted stewards of public funds and are held pecuniary liable for entrusted funds. Financial

Managers must use critical/conceptual thinking, and solve problems related to complex financial

management issues.

d. Branch transfer. AC officers may branch transfer into the Financial Management branch (See

paragraph e. below). The following rules apply for request for transfer. The officer prepares and signs

block 9 DA Form 4187, prepares and signs a MFR stating qualifications, education and fulfillment of

any other requirement from the Financial Management branch, Submit requests electronically to

USARMY.KNOX.HRC.MBX.OPMD-RETENTION@MAIL.MIL The address in block 2 of DA Form 4187

will be addressed to Leader Development Division, Attn: Retention and Transition Branch, Attn:

Retention and Transition Branch, 1600 Spearhead Division Avenue, DPMT 280, Fort Knox, KY

40122–5208.

(1) The packet must include the reason for request and the officer’s choice for basic branch

Financial Management Branch – 1 June 2017

affiliation. Based on branch overage and shortages the HRC Financial Management company and

field grade assignments staff determines if there is a valid requirement and if the officer’s skill sets

support transfer. Upon acceptance into the Financial Management branch, officers must complete

the prerequisite training before the transition is complete. Captains who have not yet attended a

Captains Career Course (CCC) must attend the Financial Management Captain’s Career Course

(FMCCC).

(2) Captains who have completed a non-FMCCC must complete the Financial Management

Branch Qualification Course (FMBQ).

(3) Upon completion of PME, HRC awards the officer their regimental affiliation in Financial

Management and then assigns the officer to the Financial Management branch.

(4) RC officers are eligible for transfer to the Financial Management branch from the rank of

captain to lieutenant colonel. See paragraph 5 for details.

(5) Authority for final approval of voluntary branch transfer requests is vested in the director,

Officer Personnel Management Directorate, HRC, per AR 614–100.

e. Voluntary Transfer Incentive Program. This program is primarily designed to allow officers to

branch transfer. The program supports the officer’s interests and balances the branches personnel

requirement.

(1) The program is available to AC officers only upon achieving first lieutenant (Promotable)

status through the rank of lieutenant colonel. The officer must meet height, weight and Army Physical

Fitness Test standards. They cannot have UCMJ violations or pending adverse actions such as a

general officer letter of reprimand or a referred OER.

(2) Officers incur a 3 year ADSO if selected for a branch redesignation. Officers with existing

ADSO are eligible to compete but have their additional 3-year obligation added to their existing

ADSO.

(3) Three categories will be considered as exceptions to this program and will be considered

separately from VTIP

(a) Lieutenant colonels or majors beyond the IN/OUT Chart Year Groups (YG)

(b) First lieutenant (Promotable) and captains currently enrolled in the Branch Detail Program

requesting to remain in their detailed branch. Officers submitting a request cannot be currently on orders

(RFO) or have attended their basic branch CCC. Officers requesting to transfer into a branch other than

their detailed branch must adhere to VTIP eligibility criteria.

board proceedings must submit a request for transfer which includes the following: preferences

annotated on DA Form 4187, medical documentation and/or MOS/Medical Retention Board (MMRB) or

MOS Administrative Retention Review (MAR2) final results.

f. Required training. Financial Managers must complete the training requirements for the mandated

DOD Financial Management certification program found at

https://fmonline.ousdc.osd.mil/FMCertProgram/TrainingGuides.aspx.

3. Officer development

a. Officer development model. The officer lifecycle development and utilization model (fig 37–1) is

focused more on the quality and range of experience, rather than the specific gates or assignments

required to progress. The model focuses on both functional KD and broadening experiences.

Continually providing the officer opportunities to gain new skill sets and expand the officer’s mental

development and functional capabilities. The model ensures an officer’s experience is broadened,

rather than aligned to a specific set of fixed gates or assignments required for progression.

(1) Initial entry officers gain branch technical and tactical skills to develop a Warrior Ethos and

gain important leadership experience in company grade assignments.

(2) Throughout an officer’s career, the model highlights the need to gain JIIM experience

and exposure.

(3) Officer assignments are based on Army requirements, professional development and the

officer’s preference. Each officer is responsible for developing their own five-year career plan. The

Army Career Tracker was developed and implemented to facilitate planning out one’s career with the

advice of a mentor. The Army Career Tracker provides a Professional Development Model (PDM)

Financial Management Branch – 1 June 2017

that helps an officer lay out goals. Working with their mentors, officers develop career paths that meet

their professional desires, align with professional development timelines and meet their expectations

of what the officer views as a successful career. Working with your assignments officer at HRC is

critical to an officer’s career management. Mentors guide officers on the best way to manage one’s

career. Actively participating in career management decisions improves the likelihood of a rewarding

and successful career.

(4) Lifelong learning, supported by both civilian and military education, provides critical

opportunities to develop both joint and expeditionary competencies. Expeditionary competencies are

those needed by officers in an expeditionary force environment—regional knowledge, cultural

awareness, foreign language, diplomacy, and statesmanship.

(5) Flexible timelines enable officers to serve longer in developmental assignments ensuring

officers have adequate time to gain skills and experience while also supporting unit readiness

and cohesion.

(6) All Financial Management officers should seek membership and certification in Financial

Management associations like the Finance Corps Association; and the American Society of Military

Comptrollers.

(7) Key development (KD).

(a) Officers serving in KD positions (minimum 12 months) will receive KD credit for

deleted/discontinued KD positions. Successfully serving in a Finance (36A) KD position increases

career advancement opportunities.

(b) Financial Managers (captains and majors) occasionally have 90A KD opportunities, but must

first complete the Combined Logistics Captains Career Course (CLC3) to be eligible.

knowledge, skills and abilities at each grade. Opportunities to broaden an officer outside the realm

of F inancial Management branch are extremely valuable to their development by imbuing officers

with a diverse portfolio of talents and perspective. Experiences are specifically designed to develop

an officer beyond a Financial Manager’s core competencies. There are four primary experience-based

fields that broaden Financial Management officers: functional- multifunctional; academic; generating-

industrial; and JIIM. These opportunities occur both internal and external to the Army. These

opportunities challenge the officer mentally, take them well outside their core competencies and

expand their critical thinking thus enabling broadening to occur.

(1) Broadening assignments develop an officer’s functional knowledge and critical

thinking skills. At each grade, there are opportunities and goals for broadening.

(2) During the first 4 years of an officer’s career, the focus is on broadening functional

basic branch technical and tactical skills, sharpening an officer’s understanding of the profession,

gaining leadership experience in company grade assignments and building expertise in their basic

branch is the goal.

(3) Officers attend the FMCCC generally at the 4-year mark. One of the primary goals

of FMCCC is ensuring officers have the required skills to successfully command the full spectrum

of Financial Management. After this opportunity, captains move to a broadening assignment that

expands upon their functional expertise. Majors need to complete ILE as early as possible and ensure

they have the skills required for success in their KD assignment. For majors and lieutenant colonels

alike, broadening after KD assignments focuses on an officer’s greater understanding of both the

institutional and operational Army as well as the joint and interagency environments.

(4) PME programs are institutional broadening opportunities. From the BOLC to SSC,

officers must complete these courses on time or at the earliest opportunity. Officers should not

be assigned to KD positions unless they have completed their PME requirement for that rank.

Some PME opportunities enable an officer to gain a master’s degree. Officers are strongly encouraged

to take advantage of these opportunities.

(5) Advanced C ivil Schooling broadens an officer external to the Army and develops critical

thinking, external engagement skills and exposure to other organizational cultures. Officers cannot enter

the Financial Management branch without a bachelor’s degree. Financial Management officers are

expected to complete a master’s degree prior to competing for colonel. Online degrees at accredited

institutions meet this requirement. Course of instruction with in-class or distance learning instructors

is preferred over strictly online master’s degree programs.

(6) Competitive selection and attendance in an Advanced Civilian Schooling Program,

selected internships, scholar- ship programs or certain fellowship programs are the most desirable

Financial Management Branch – 1 June 2017

civil academic environments for broadening.

(7) The Training with Industry Program, certain internships, fellowships, government and

joint assignments provide valuable civil-industry, joint, intergovernmental and unified experiences.

Broadening in these areas expands the officer’s knowledge and understanding of organizations and

corporate cultures well outside traditional financial management core competencies. The Training

w ith Industry Program is a competitively selected work experience program that provides extensive

exposure to managerial techniques and industrial procedure within corporate America. This

experience broadens the officer’s critical thinking skills and knowledge of civil-enterprise systems

and civil- governmental operations. The training is not available through PME or the civilian

educational system. The program broadens the participant’s appreciation of financial management

from a civil-industry point of view and is followed by an appropriate utilization assignment. This

program does not produce a degree. The participating industry for financial management TWI is the

Armed Forces Bank. Others may also be available upon request.

c. Lieutenant Development.

(1) Education. Completion of the Financial Management BOLC will prepare the officer for KD

assignments.

(2) Key Developmental Assignments.

(a) Financial Management Support Detachment Disbursing Officer.

(b) Financial Management Support Center Auditor.

(d) Deputy Special Operations Force (SOF) Group/Regiment Comptroller.

(e) Platoon Leader.

(f) Chief Commercial Vendor Services

(g) Developmental and Broadening Assignments.

(h) Battalion/Brigade S taff.

(i) Company Executive Officer (O1A).

(j) FMSC P olicy O fficer.

(k) Aide-de-camp.

(3) Self-Development. Lieutenants should complete the Basic Officer Leadership Course

and DOD FM Certification Level 1; attain Certified Defense Financial Manager certification;

obtain a postgraduate degree; and seek additional Financial Management functional training, including,

but not limited to Fiscal Law, Principles of Cost Accounting and Management, Resource Management

Basic Course, Resource Management Tactical Course, Business Analytics course,

Accounts Payable Admin Course-dL, CERP-dL, Disbursing Operations Course-dL, and Introduction

to Enterprise Resource Planning

(4) Desired Experience. Lieutenants should be placed in assignments where they practice fiduciary

responsibility and what it means to be pecuniary liable for public funds entrusted to them. They will

master Financial Management’s technical financial systems, operational contract support, and

disbursing operations.

d. Captain D evelopment.

(1) Education. Completion of the Financial Management Captains Career Course will prepare the

officer for KD and broadening experience assignments.

(2) Key Developmental Assignments. Captains should plan to serve in a key development

position 12 to 18 months.

(a) Financial Management Support Detachment Commander.

(b) Company Commander (90A/O1A)* 90A requires CLC3 completion.

(d) Chief of Finance/Finance and Accounting Office/

(e) Budget Officer/Analyst (2-Star, 3-Star & 4-Star Commands).

(f) Brigade Level S8

(g) DA Banking Officer (USAFMCOM).

(3) Broadening Assignments.

(a) G–8 Budget/Program Analyst.

(b) Group Regiment, SOF Comptroller/Deputy Comptroller.

Financial Management Branch – 1 June 2017

(d) Battalion/Brigade/Division/Corps/ASCC staff.

(e) Training/Combat Development Officer Soldier Support Institute (SSI).

(f) Financial Management Support Unit Disbursing Officer.

(g) Special T roops B attalion O perations O fficer.

(h) Aide-de-camp.

(i) Transition T eam M ember (O1A).

(4) Captains should complete the Captains Career Course and DoD FM Certification

Level 2, attain Certified Defense Financial Manager Acquisition certification, obtain a postgraduate

degree; attend additional institutional training such as the Intermediate Cost Analysis and

Management Course (ICAM), Resource Management Tactical Course-dL, Resource Management

Budget Course-dL, Advanced Business Analytics Certification, TERP 10 SAP Certification, Operational

Contract Support Course, and Army Comptroller Course to enhance professional development. In

addition, C aptains have the opportunity to compete for Advanced Civil Schooling through the

Defense Comptrollership Program, Training w ith Industry, Joint Chiefs of Staff internship and other

qualifying programs.

(5) Desired Experience. Financial Management captains should gain an in-depth understanding of

Financial Management core competencies and become proficient in both technical and tactical

skills. Obtaining knowledge and experience in all financial management core competencies as a

captain is critical to personal and professional growth. Captains must gain a working knowledge of

command principles; staff operations; combined arms operations; joint, interagency, inter-

governmental, multinational (JIIM) operations; and financial management operations from

detachment to brigade levels.

e. Major Development.

(1) Education. Completion of ILE prior to their 13th year of commissioned service is critical to

officer professional development and the foundation in preparing for KD assignments.

(2) Developmental Assignments. 90A (Logistician) XO and support operations officer

opportunities are available to Finance Majors. For Finance Majors who completed a non-CLC3, they

need to complete the Support Operations Course and TLog Studies Program to meet the requisite

training for the 90A KD XO and support operations positions. Financial Management officers who

successfully completed the 90A requisite training and 90A KD assignment as a captain or major

provide the opportunities to compete for command of multifunctional logistics units as a lieutenant

colonel and Sustainment Brigade Command as a colonel.

(3) Key D evelopmental Assignments. Majors should plan to serve in a key development position

12 to 24 months.

(a) Financial Management Support Unit Commander.

(b) Financial Management S upport C enter B anking O fficer (Training w ith Industry).

(d) ESC Financial Management Support Operations Officer.

(e) Transition T eam M ember (36A/O1A).

(f) 2–Star Command Deputy G–8.

(g) 3–Star or 4–Star Command Budget Officer/ Joint Assignment.

(h) Separate Brigade, Group Regiment, SOF, ESC, G8/S8/Comptroller.

(i) Financial Management Support Center Branch Chief (Accounting, Internal Control, Policy

and Cash Management).

(j) Support O perations O fficer (90A).

(4) Broadening Assignments.

(a) Service School Instructor.

(b) Training/Combat Development Officer SSI.

(d) ASCC/ACOM Budget Analyst.

(e) Program Evaluation Groups.

(f) Office of Chief Legislative Liaison (OCLL) for Budget/ASA (FM&C) Budget Liaison Officer.

USMA/PMS.

(g) Inspector G eneral.

(5) Self-Development. Majors will complete DOD FM Certification Level 2, and should

strive to attain Certified Defense Financial Manager Acquisition certification, obtain a postgraduate

Financial Management Branch – 1 June 2017

degree; attend additional institutional training such as Planning, Programming, Budget, Execution

(PPBE) Course; Fiscal Law; Advanced Business Analytics Certification, Deployed Operations

Resource Managers Course, the Defense Financial Management Course, and the Executive

Comptroller Course to enhance professional development. In addition, majors have the opportunity to

compete for Advanced Civil Schooling through the Defense Comptrollership Program, Training With

Industry, Army congressional Fellowship, and other qualifying programs.

(6) Desired Experience. Financial Management majors should have an in-depth understanding of

Financial Management core competencies and become proficient in both technical and tactical

skills required for KD and broadening experience assignments in the next grade. Completion of ILE

is required prior to the 15

year of commissioned service. Majors should continue institutional,

operational, and self-development efforts to expand expertise in all aspects of Financial Management

to include joint, interagency, intergovernmental, or multinational operations.

f. Lieutenant Colonel Development.

(1) Education. Financial Management officers selected for promotion to lieutenant colonel are

strongly encouraged to enroll/complete SSC and other broadening experience assignments.

(2) Command Selection List Key Developmental Positions.

(a) Battalion Command (90A/01D) (CSL).

(b) 2-Star Command G–8.

(3) Key Developmental Assignments. Lieutenant Colonels should plan to serve in a key

development position 12 to 24 months.

(a) Deputy D irector, Financial Management Support Center.

(b) SOF Comptroller.

(d) Deputy Corps G–8.

(e) Financial Management Support Center D isbursing O fficer.

(4) Broadening Assignments.

(a) Brigade Executive Officer (01A).

(b) ACOM/OSD/DA/Joint S taff.

(d) Financial Management School Director of Training.

(e) Financial Management School Chief of Proponency.

(f) ASCC/DA/ACOM/Joint B udget O fficer.

(g) U.S. Army Financial Management Command OST Director.

(h) Army Budget Office XO, PPBC XO, Deputy Chief Current Operations.

(i) Inspector G eneral.

(j) USMA/PMS.

(k) Chief, Force Design, Soldier Support Institute.

(l) Chief Writer/Instructor, Soldier Support Institute.

(4) Self-Development. Lieutenant C olonels will complete DOD FM Certification Level 3, and should

strive to attain Certified Defense Financial Manager Acquisition certification, continue PME and

complete resident SSC or apply for the U.S. Army War College Distance Learning Course.

Postgraduate civilian courses leading to a graduate or higher degree; additional institutional training

such us PPBE, Fiscal Law; Resource Management Tactical Course, Army Comptroller Course,

Executive Comptroller Course, Defense Financial Management Course, Executive Enterprise

Resource Planning, Defense Decision Support Course, the Naval Postgraduate School Cost

Management Certificate course, Deployed Operations Resource Managers Course, Senior Resource

Management Course, or the Chief Financial Officer Academy, to enhance professional

development.

(5) Desired E xperience. The Financial Management l ieutenant c olonels should have an in-

depth understanding of Financial Management core competencies and be able to perform at

the tactical, operational and strategic levels. Lieutenant Colonels should continue institutional,

operational and self-development efforts to expand expertise in all aspects of financial management

to include JIIM operations.

g. Colonel Development.

Financial Management Branch – 1 June 2017

(1) Education. Financial Management c olonels contribute to the branch by serving in critical

assignments at the operational, strategic, joint or combined levels. In order to achieve the requisite

Financial Management knowledge, skills, attributes and experience required at the colonel level, an

officer must successfully meet the following criteria:

(a) Complete SSC (resident or nonresident). In addition to SSC, colonels should seek the

opportunity to attend the National Security Management Course held at Syracuse University.

(b) Complete 60 months cumulative service as a field grade officer in Financial

Management assignments.

(2) Command Selection List Key Developmental Positions.

(a) 3–Star Command G8/Comptroller.

(b) Sustainment Brigade Commander (90A) or O1A Garrison/ Recruiting Command.

(3) Key D evelopmental A ssignments. Colonels should plan to serve in a key development

position 12–24 months.

(a) Director, Financial Management Support Center.

(b) Chief of Staff, U.S. Army Financial Management Command.

(d) Combatant Command/ASCC Comptroller.

(e) Director, Capabilities Development and Integration Directorate, SSI.

(4) Broadening Assignments.

(a) ASA (FM&C)/military deputy XO.

(b) Director, PPBE Integration.

(d) ACOM/OSD/DA/joint staff.

(e) Chief, Current Operations, Army Budget Office.

(f) NGB/Office of the CAR comptroller/G8.

(g) Chief operations forces, Army Budget Office.

(h) Deputy CG, SSI.

(5) Self-Development. Colonels will obtain DOD FM Certification Level 3; attend

postgraduate civilian courses leading to a graduate or higher degree; and additional institutional

training such a s Executive Comptroller Course, Defense Financial Management Course, Executive

Enterprise Resource Planning, Defense Decision Support Course, Senior Resource Management

Symposium, Chief Financial Officer Academy, Naval Postgraduate School Cost Management

Certificate course, or the National Securities Course to enhance professional development.

(6) Desired E xperience. The Financial Management c olonels should have an in-depth

understanding of F inancial Management core competencies and be proficient in both technical and

tactical skills required for KD and broadening experience assignments at the strategic or General

Officer level. Colonels should continue institutional, operational, and self-development efforts to

expand expertise in all aspects of financial management and are strongly encouraged to continue

gaining experience, exposure, or education, in JIIM operations.

(7) FM Officer Career Progression Critical Path. This is a system approach to officer talent

management. It provides a descriptive illustration of critical paths and educational opportunities available

to financial managers.

Financial Management Branch – 1 June 2017

Figure 1. Financial Management officer development model (Active)

Figure 2. Financial Management officer career progression critical path (Active)

Financial Management Branch – 1 June 2017

4. Warrant officer development

There are no warrant officers in the Financial Management branch.

5. Reserve Component Officer Development

a. Officer Development. The RC officer Financial Management lifecycle development and utilization

model (fig 2) provides general guidelines on education and assignments that contribute to a successful

career. See Part One of DA PAM 600-3 for additional guidance on RC officer development.

b. Company Grade Development.

(1) Education. The Financial Management BOLC is the starting point for newly accessed

Financial Management officers. Financial Management company grade officers should complete the

resident BOLC by their second year of service. Army Reserve and National Guard officers who

have completed a BOLC other than Financial Management and complete the Financial Management

Transition Course (FMTC) in residence will satisfy the Financial Management BOLC requirement.

Financial Management C aptains must complete either the resident FMCCC or the three-phase

FMCCC–RC. This course includes one-distributed learning phase of nonresident instruction; and

two active duty for training phases at the U.S. Army Financial Management School. Company

grade officers who have completed an Officers Advance Course or CCC in a different branch must

complete the FMTC and have a baccalaureate degree with

a minimum of six academic (semester) hours of accounting or finance, or a minimum of 2 years

in an Financial Management key development or utilization assignment; or complete the Defense

Comptrollership Program.

(2) Key Developmental Assignments (see fig 2).

(a) Financial Management Support Detachment Commander.

(b) Company Commander (90A/01A).

(d) Disbursing Officer.

(3) Utilization assignments (see fig 2).

(a) Financial Management Officer.

(b) STB Pans/Operations Officer.

(d) Chief, RPA.

(e) Chief, Commercial Vendor Services.

(f) Accounting Officer.

(g) Auditor.

(h) Service School Instructor.

(4) Additional Training/Self-Development. Company grade officers should strive to attain

professional Financial Management certification (for example, Certified Defense Financial Manager,

Certified Government Financial Manager (CGFM), Certified Government Auditing Professional

(CGAP), or Certified Public Finance Officer (CPFO)), obtain a master’s degree, and seek additional

Financial Management functional training such as Fiscal Law, Accounts Payable Administration

Course-dL, Commanders Emergency Response Program-dL, Principles of Cost Accounting and

Management, Disbursing Operations Course-DL, the Planning, Programming Budgeting, and

Execution System course, Resource Management Budget Course, Resource Management Tactical

Course, Advanced Business Analytics Certification, Deployed Operations Resource Management

Course, the Army Comptroller Course, Intermediate Cost Accounting and Management Course,

defense comptrollership program, Training With Industry, Financial Management 101, TERP 10 SAP

Certification and the General Fund Enterprise Business System Cost Management Course. Obtain

DOD FM Certification Level 2.

(5) Desired Experience. Company grade officers should be placed in assignments where they

have fiduciary responsibility and have pecuniary liability for public funds entrusted to them. They

will master Financial Management’s technical financial systems and disbursing operations.

c. Field Grade Development.

(1) Education. Financial Management m ajors must complete the ILE common core curriculum

Financial Management Branch – 1 June 2017

for promotion to Lieutenant Colonel. Lieutenant Colonels must complete either the legacy Command

and General Staff Officer Course, or the ILE Common Core curriculum and ILE Advanced Operations

and Warfighting Course to be considered for SSC. SSC completion is highly recommended for

promotion to Colonel. Field grade officers who have completed an Officer Advanced Course or CCC

in a different branch must complete the FMTC and have a baccalaureate degree with a minimum

of six academic (semester) hours of accounting or finance, or a minimum of 2 years in an Financial

Management key development or utilization assignment; or complete the Defense Comptrollership

Program.

(2) Key Developmental Assignments for Majors (see fig 2).

(a) Financial Management Support Unit Commander.

(b) Battalion E xecutive O fficer (90A/01A).

(d) Deputy Division G8.

(e) Separate Brigade Support Operations.

(f) Separate B rigade/ESC G8.

(g) Budget Officer.

(h) Plans and Operations Officer.

(3) Utilization assignments for M ajors (see fig 2).

(a) Banking Officer.

(b) Program Manager.

(d) Inspector General

(e) ROTC Assistant Professor of Military Science.

(f) Service School Instructor/Director.

(g) SGS.

(h) HRC Manager.

(4) Key Developmental Assignments for Lieutenant Colonels (see fig 2).

(a) 2-Star Command G8/Comptroller.

(b) ASCC G8 XO/Deputy and Budget CONOPS.

(d) Deputy Assistant Chief of Staff, G8.

(e) Battalion Commander (90A/01A).

(f) Deputy Director, FMS Center.

(g) FMS Center D isbursing O fficer.

(5) Utilization Assignments for Lieutenant Colonels (see fig 2).

(a) Brigade XO (01A).

(b) Budget/Manpower/Program Analyst.

(d) Legislative Liaison.

(e) Inspector G eneral.

(f) ROTC PMS.

(g) SGS.

(6) Key D evelopmental A ssignments for C olonels (see fig 2).

(a) Corps G8.

(b) 3-Star Command G8/Comptroller.

(d) ASCC/ACOM G8.

(e) Assistant Chief of Staff, G8.

(f) Senior B udget A nalyst.

(g) Brigade Commander (90A/O1A).

(7) Utilization Assignments for Colonels (see fig 2).

(a) SSI Senior Liaison Officer

(b) CASCOM/TRADOC Senior Liaison Officer/Total Force Integrator.

(8) Additional Training. Field grade officers should maintain professional Financial Management

certification, pursue comptroller accreditation, obtain a postgraduate degree, and seek additional

Financial Management functional training such as the Army Comptroller Course, Defense

Financial Management Branch – 1 June 2017

Comptrollership Program, Training With Industry, Executive Comptroller Course, GFEBS Financials,

Army Congressional Fellowship, Defense Financial Management Course, RC National Security

Course, Defense Decision Support Course, Naval Postgraduate School Cost Management Certificate

Course, Senior Resource Managers Course, Chief Financial Officer Academy, Defense Strategy

Course, Advanced Business Analytics Certification and the Senior Managers Course in

National Security. Obtain DOD FM Certification Level 2.

d. Branch Code 36A Requirements. Officers who have completed an AOC or CCC in a different

branch may satisfy branch code 36A by completing FMTC and have a baccalaureate degree with a

minimum of six academic (semester) hours of accounting or finance, or a minimum of 2 years in an

Financial Management key development or utilization assignment; or complete the defense

comptrollership program.

e. Branch Transfer for Army Reserve and Army National Guard Officers. ARNG officers seeking

branch transfer to BC 36A must apply to the Financial Management School through their

State/Territory and NGB G–1. All branch- transfer requests for officers in an ARNG Title 10 status

must also go through the NGB G–8. The USAR officers must apply to the Financial Management

School through HRC. All requests should be forwarded to the address stated in paragraph 1b. As

the proponent for the Finance Corps, the commandant of the Financial Management School

determines qualification of officers requesting branch transfer. Substantiating documents confirming

successful completion of FMTC and FMCCC or FMCCC–RC, a baccalaureate degree with a minimum

of six academic (semester) hours of accounting or finance, or a minimum of 2 years in an FM key

development or utilization assignment; or completion of the Defense Comptrollership Program must

be included with a memorandum requesting the redesignation.

Figure 3. Financial Management officer development model (Reserve)