oversight

Financial Management: Profile of Air Force Financial Managers

Published by the Government Accountability Office on 1997-11-28.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                United States General Accounting Office

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


November 1997
                FINANCIAL
                MANAGEMENT
                Profile of Air Force
                Financial Managers




GAO/AIMD-98-4
      United States
GAO   General Accounting Office
      Washington, D.C. 20548

      Accounting and Information
      Management Division

      B-278233

      November 28, 1997

      The Honorable Robert F. Hale
      Assistant Secretary of the Air Force
        (Financial Management and Comptroller)

      Dear Mr. Hale:

      As highlighted in our February 1997 high-risk series report,1 one of the
      greatest challenges to improving financial management throughout DOD is
      establishing a quality, trained, professional financial management
      workforce. Our objective in a series of assignments is to provide
      information on qualifications, such as formal education, training, and
      professional certifications, and professional work experience of personnel
      serving in key financial management positions in DOD. We are obtaining
      this information from biographies and profile instruments provided by
      each manager due to concerns regarding the completeness of personnel
      data bases and personnel files.

      This is the second of our planned reports on the qualifications and
      experience of DOD’s financial management workforce. It contains
      information we obtained on key financial managers in the Department of
      the Air Force. We recently issued our report2 on key financial managers
      within the office of the Under Secretary of Defense (Comptroller), and we
      plan to issue individual reports on the Departments of the Army and Navy.
      In agreement with DOD representatives, our reviews of the Air Force,
      Army, and Navy are confined to comparable organizations and financial
      management positions in the services. These positions most often include
      comptrollers, deputy comptrollers, and budget officers located at
      operational and training commands and their installations. We also plan to
      issue a report to the Defense Finance and Accounting Service on the data
      we are collecting on its key financial managers. These reports can help
      Defense agencies in shaping their plans to enhance the qualifications, such
      as education and training, of their financial management workforce, as
      necessary. In addition, the reports provide baseline information that can
      be helpful in monitoring progress. Our final report in this series will
      discuss the qualifications of personnel serving in key financial
      management positions across DOD and in private sector companies and
      large state governments. We will also identify those steps DOD has taken

      1
       High-Risk Series: Defense Financial Management (GAO/HR-97-3, February 1997).
      2
       Financial Management: Profile of DOD Comptroller/CFO Financial Managers (GAO/AIMD-97-97,
      June 27, 1997).



      Page 1                                GAO/AIMD-98-4 Profile of Air Force Financial Managers
                       B-278233




                       and others it should consider implementing to enhance its financial
                       management workforce to fully meet the objectives of the CFO Act.

                       This report provides qualification and professional work experience
                       information on 4 Air Force financial management executives and 173 key
                       financial management staff representing 79 of the 88 Air Force
                       organizations included in our review.


                       The four Air Force financial management executives included the
Results in Brief       Assistant Secretary of the Air Force (Financial Management and
                       Comptroller); the Principal Deputy Assistant Secretary of the Air Force
                       (Financial Management and Comptroller); the Deputy Assistant Secretary,
                       Financial Operations; and the Deputy Assistant Secretary, Budget. Each of
                       the executives had attained masters degrees. The Assistant Secretary
                       spent 7 years at DOD, 19 years at the Congressional Budget Office, and 3
                       years in the private sector. The Deputy Assistant Secretaries had DOD
                       careers ranging from 27 to 31 years, with one of the three also spending
                       part of his career at another federal agency and in the private sector. None
                       held professional certifications.

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

                   •   Almost 70 percent (117) were military officers, serving mainly as
                       comptrollers and budget officers at major commands and as comptrollers
                       at installations; and 56 were civilian personnel serving mainly in budget
                       officer positions at installations.
                   •   All of the 117 officers and 41 of the 56 civilians reported holding bachelors
                       degrees. About 30 percent of these respondents majored in accounting,
                       while approximately 50 percent majored in other business-related areas.
                   •   One hundred twenty-nine (99 officers and 30 civilians) also reported
                       holding advanced degrees. About two-thirds of these degrees were in
                       business-related majors other than accounting. The majors of the
                       remaining respondents were not business-related. Two civilians also held
                       doctoral degrees, one in business administration and the other in law.
                   •   The officers’ careers ranged from 3 to 38 years, averaging 18 years, while
                       the civilians’ careers ranged from 12 to 44 years, averaging 27 years. Those
                       officers with less than 12 years of experience were most often assigned as
                       budget officers at installations. About 50 percent of all respondents,
                       officers and civilians, reported performing tasks throughout their careers
                       in several financial management-related functions included in our review.



                       Page 2                        GAO/AIMD-98-4 Profile of Air Force Financial Managers
                         B-278233




                     •   One hundred thirty-one respondents (86 officers and 45 civilians) reported
                         receiving training during 1995 and 1996. Of these, 9 out of every 10 listed
                         general topics, such as computers and supervision, as examples of the
                         training completed. About one-half also reported completing
                         financial-related training during this period, while only about 2 out of 10
                         reported completing accounting-related training, such as accounting
                         standards and financial reporting.
                     •   About 20 percent of the respondents reported holding one or more
                         financial management-related certifications. Of the 32 holding certificates,
                         6 were Certified Public Accountants (CPA),3 6 were Certified Government
                         Financial Managers (CGFM),4 and 24 were others, such as Certified Cost
                         Analyst and Certified Acquisition Professional in Financial Management
                         and Comptrollership.


                         The Chief Financial Officers (CFO) Act of 1990 was enacted to address
Requirements for         longstanding problems in financial management in the federal government.
Financial Managers       The act established CFO positions throughout the federal government and
                         mandated that, within each of the largest federal departments and
                         agencies, the CFO oversee all financial management activities relating to
                         the programs and operations of the agency. Among the key responsibilities
                         of CFOs are overseeing the recruitment, selection, and training of personnel
                         to carry out agency financial management functions.

                         Recognizing that a qualified workforce was fundamental to achieving the
                         objectives of the CFO Act and other related management reform legislation
                         aimed at improving federal financial management, the Human Resources
                         Committee of the Chief Financial Officers Council and the Joint Financial
                         Management Improvement Program (JFMIP)5 have proposed improvements
                         addressing the recruitment, training, retention, and performance of federal
                         financial management personnel. In November 1995, JFMIP published the

                         3
                          The CPA certification program has existed since 1917. State organizations administer this program,
                         awarding the certificate based on the applicant’s formal education, professional work experience, and
                         successful completion of a comprehensive examination developed by the American Institute of
                         Certified Public Accountants.
                         4
                          The CGFM program was initiated by the Association of Government Accountants in July 1994. Until
                         June 30, 1996, the certificate was awarded based on an evaluation of an applicant’s formal education
                         and professional work experience in government financial management. Since then, certifications have
                         also required the successful completion of three comprehensive examinations covering (1) the
                         governmental environment, (2) governmental accounting, financial reporting, and budgeting, and
                         (3) governmental financial management and control.
                         5
                          JFMIP is a joint and cooperative undertaking of the Office of Management and Budget, General
                         Accounting Office, Department of the Treasury, and Office of Personnel Management to improve and
                         coordinate financial management policies and practices throughout the government.



                         Page 3                                  GAO/AIMD-98-4 Profile of Air Force Financial Managers
                        B-278233




                        Framework for Core Competencies for Financial Management Personnel
                        in the Federal Government,6 designed to highlight the knowledge, skills,
                        and abilities that accountants, budget analysts, and other financial
                        managers in the federal government should possess or develop to perform
                        their functions effectively in accordance with the CFO Act. JFMIP stressed
                        the need for federal government financial managers to be well-equipped to
                        contribute to financial management activities, such as the execution of
                        budgets, under increasingly constrained resource caps and the
                        preparation, analysis, and interpretation of consolidated financial
                        statements.

                        A primary goal in this body of work is to obtain and share with DOD
                        information on the formal education, professional work experience,
                        training, and professional certifications of key financial managers in the
                        department, including each of the military services and the Defense
                        Finance and Accounting Service.


                        The objective of this assignment is to provide information on the formal
Objective, Scope, and   education, professional work experience, training, and professional
Methodology             certifications of personnel serving in key financial management positions
                        in the Air Force. We obtained this information from biographies and
                        profile instruments due to concerns regarding the completeness of
                        personnel data bases and personnel files. We worked with Air Force
                        officials to determine the key financial management positions to be
                        included in this review. These positions typically were comptrollers,
                        deputy comptrollers, and budget officers serving at operational and
                        training commands. In agreement with Air Force officials, we did not
                        verify the information contained in the biographies and profiles provided
                        by the respondents. A more detailed discussion of our scope and
                        methodology, including a description of how we obtained qualifications
                        and work experience data, is in appendix I.

                        We performed our audit work from January through September 1997. The
                        Assistant Secretary of the Air Force (Financial Management and
                        Comptroller) provided comments on a draft of this report. These
                        comments are discussed in the “Agency Comments and Our Evaluation”
                        section of this report and are reprinted in appendix VII.



                        6
                         Framework for Core Competencies for Financial Management Personnel in the Federal Government,
                        A Joint Project of the Human Resources Committee of the Chief Financial Officers Council and the
                        Joint Financial Management Improvement Program, November 1995.



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




                                          Table 1 shows the formal education and careers of the Department of the
Profile of Air Force                      Air Force’s four executives included in our review. All four had attained
Financial                                 both bachelor’s and master’s degrees, with majors including accounting,
Management                                economics, public administration, operations research, public budgeting
                                          and finance, and history and political science. The Assistant Secretary had
Executives                                spent 7 years at DOD, 19 years at the Congressional Budget Office, and 3
                                          years in the private sector. The three Deputy Assistant Secretaries’ DOD
                                          careers ranged from 27 to 31 years. In addition to his 27-year career at DOD,
                                          one also spent 2 years at the Department of the Interior and 3 years in the
                                          private sector. All four executives have served in financial
                                          management-related positions during most of their DOD careers. None held
                                          professional certifications.

Table 1: Profile of Air Force Financial
Management Executives
                                          Assistant Secretary of the Air Force (Financial Management and Comptroller)
                                          Education           Bachelor’s Degree in Mathematics and Statistics
                                                              Master’s Degree in Operations Research and Business
                                                              Administration
                                          Career              DOD - 7 years; Congressional Budget Office - 19 years; private
                                                              sector - 3 years
                                          Principal Deputy Assistant Secretary of the Air Force (Financial Management and
                                          Comptroller)
                                          Education           Bachelor’s Degree in Economics
                                                              Master’s Degree in Economics
                                          Career              DOD - 31 years
                                          Deputy Assistant Secretary, Financial Operations
                                          Education           Bachelor’s Degree in History and Political Science
                                                              Master’s Degree in Public Administration
                                          Career              DOD - 27 years; Department of the Interior - 2 years; private sector
                                                              - 3 years
                                          Deputy Assistant Secretary, Budget
                                          Education           Bachelor’s Degree in Accounting and Finance
                                                              Master’s Degree in Public Budgeting and Finance
                                          Career              DOD - 29 years



                                          In collaboration with Air Force officials, we identified 204 key financial
Profile of Air Force                      managers across the Department for this review, of which 173 (or
Key Financial                             85 percent) provided information on their qualifications and experience.
Managers                                  Respondents included




                                          Page 5                           GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                              B-278233




                                          •   all 10 staff from the Office of the Assistant Secretary of the Air Force
                                              (Financial Management and Comptroller)—SAF/FM&C,
                                          •   106 of 129 staff from four operational commands and their installations,
                                          •   28 of 36 staff from the Air Education and Training Command and its
                                              installations, and
                                          •   all 29 staff from the Air Force Materiel Command and centers, including 5
                                              air logistics centers responsible for supply and maintenance support and 3
                                              product centers responsible for the research, development, test, and
                                              evaluation (RDT&E) and procurement of Air Force aeronautical, electronics,
                                              space, and missile systems.

                                              The SAF/FM&C respondents performed roles involving financial operations,
                                              financial management policy, and/or budget execution. The officials
                                              responding from the major commands and installations included 76
                                              comptrollers, 14 deputy comptrollers, 68 budget officers, and 5 working
                                              capital fund7 managers—the last being from the Air Force Materiel
                                              Command and its air logistics centers.

                                              Of the 173 respondents, almost 70 percent were military officers. Table 2
                                              provides a breakout of the 117 officers by rank and the 56 civilians by
                                              grade. The officers served mainly as comptrollers and budget officers at
                                              major commands and comptrollers at installations, and the civilians most
                                              often served in budget officer positions at installations.

Table 2: Number of Officer and Civilian
Respondents                                                              Officers                                             Civilians
                                              Rank                                                   Number                      Grade       Number
                                              Brigadier General (O-7)                                        4       Senior Executive               10
                                              Colonel (O-6)                                                 14                        15            10
                                              Lieutenant Colonel (O-5)                                      32                        14              6
                                              Major (O-4)                                                   26                        13              9
                                              Captain (O-3)                                                 36                        12            17
                                              First Lieutenant (O-2)                                         5                        11              4
                                              Total                                                       117                      Total            56



Formal Education Attained                     Over 90 percent of the respondents (all 117 officers and 41 of 56 civilians)
                                              reported having attained bachelor’s degrees, and about 75 percent had also



                                              7
                                               Working capital fund activities sell goods and services to the military services and defense agencies at
                                              the cost incurred in providing the goods or services. Customers generally reimburse these activities
                                              from their operation and maintenance funds appropriated by the Congress.



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




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

                                        For bachelor’s degrees held, table 3 shows the number reported in
                                        accounting, other business, and nonbusiness majors. About 30 percent of
                                        these 158 respondents majored in accounting, while approximately
                                        50 percent had other business-related majors. Six of the respondents
                                        reported more than one major.

Table 3: Bachelor’s Degree Majors
Reported by Air Force Financial                                                               Number of degrees
Managers                                                                                                      Total degrees by
                                        Majors                                   Officers         Civilians              major
                                        Accounting                                     35               12                 47
                                        Other business                                 60               21                 81
                                        Nonbusiness                                    24               12                 36
                                        Total degrees                                 119               45                164

                                        Table 4 shows the majors reported by the 99 officers and 30 civilians
                                        holding master’s degrees. While none of the respondents held master’s
                                        degrees in accounting, about two-thirds of these staff listed other
                                        business-related majors. Four respondents reported holding more than
                                        one major.

Table 4: Master’s Degree Majors
Reported by Air Force Financial                                                               Number of degrees
Managers                                                                                                      Total degrees by
                                        Majors                                   Officers         Civilians              major
                                        Accounting                                        0              0                  0
                                        Other business                                 68               20                 88
                                        Nonbusiness                                    35               10                 45
                                        Total degrees                                 103               30                133

                                        Of the two civilians reporting doctoral degrees, one majored in business
                                        administration and the other in law.

                                        The key financial managers were also requested to provide information on
                                        the number of accounting-related subjects completed as part of their
                                        formal education. Of the 173 respondents, 163 had completed one or more
                                        of these subjects, as follows:

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




                                        Page 7                          GAO/AIMD-98-4 Profile of Air Force Financial Managers
                          B-278233




                      •   3-5 subjects: 55 (37 officers and 18 civilians), and
                      •   6 or more subjects: 79 (55 officers and 24 civilians).

                          Included in this latter group were 75 (or about 43 percent of the
                          respondents) who reported completing both principles of accounting and
                          intermediate accounting along with at least 4 other subjects. By
                          completing this level of education in accounting-related subjects, these 75
                          staff also appear to meet the educational requirements to serve in federal
                          GS-510 accountant8 positions.


Professional Work         Figures 1 and 2 show the average number of years of work experience by
Experience Acquired       rank for the officers and by grade for the civilians, respectively. As the
                          figures show, both officer and civilian respondents have spent most of
                          their careers in DOD. About 50 percent of all respondents, officers and
                          civilians, reported performing tasks in several financial
                          management-related functions included in our review throughout their
                          careers.

                          The officers’ careers ranged from 3 to 38 years, averaging 18 years, while
                          the civilians’ careers ranged from 12 to 44 years, averaging 27 years.
                          Officers and civilians at the ranks of first lieutenant and captain and
                          grades of GS-11 and 12 typically served in budget officer positions at
                          installations.




                          8
                           The typical educational requirement for GS-510 accountants is 24 credit hours in accounting-related
                          subjects. A person completing principles of accounting and intermediate accounting subjects (typically
                          two courses of each) and four other subjects would generally meet this hour requirement.



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




Figure 1: Professional Work
Experience Reported by Air Force       40        Average number of years
Financial Managers—Officers
                                       35


                                       30


                                       25


                                       20


                                       15


                                       10


                                         5


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




Figure 2: Professional Work
Experience Reported by Air Force       40        Average number of years
Financial Managers—Civilians
                                       35


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                                       In collaboration with DOD officials, we identified five functions and
                                       associated tasks which are often performed by personnel serving in key
                                       financial management positions, including:

                                   •   financial statement preparation—preparing annual financial statements
                                       and footnotes;
                                   •   financial reporting/accounting policy—preparing financial reports and
                                       consulting on the application of accounting policy;
                                   •   financial analysis—performing tasks associated with cost accounting,
                                       business process improvements, budgeting, cash flow analysis, cost
                                       analysis, revenue and expenditure forecasting, and other analysis of
                                       financial position and operations;
                                   •   accounting operations—recording and reporting accounting transactions;
                                       and




                                       Page 10                                               GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                        B-278233




                                    •   accounting systems development and maintenance—performing tasks
                                        associated with functional design and maintenance of accounting and
                                        finance systems.

                                        Fifty-five officers and 28 civilians, or almost one-half of each group,
                                        reported that they had performed tasks in 3 or more of these functions
                                        during their careers. Figures 3 and 4 show the number of officers and
                                        civilians who indicated that they had performed each function and the
                                        average number of years of experience in that function. For example, as
                                        shown in figure 3, 114 of the 117 officers have performed financial
                                        analysis-related tasks for an average of 9 years.


Figure 3: Experience in Financial
Management Functions Reported by        Number of staff performing function (total = 117 respondents)
Air Force Financial                     120
                                                                        114
Managers—Officers
                                        110

                                        100

                                          90
                                                                 82
                                          80

                                          70

                                          60                                    56

                                          50

                                          40
                                                   34
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                                        Page 11                                      GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                       B-278233




Figure 4: Experience in Financial
Management Functions Reported by       60      Number of staff performing function (total = 56 respondents)
Air Force Financial                    55
                                                                     55
Managers—Civilians
                                       50

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Training Completed During              During 1995 and 1996, about 75 percent of the officers and 80 percent of
1995 and 1996                          the civilians reported completing some form of training. Of the 86 officers
                                       and 45 civilians receiving training, 9 out of 10 listed general topics, such as
                                       computers and supervision, as examples of the training they had
                                       completed. Meanwhile, about one-half of both officers and civilians
                                       reported completing some training in financial-related topics, while only
                                       about 2 out of 10 reported completing training in accounting-related
                                       topics, such as accounting standards and financial reporting.

                                       Figure 5 shows the type of training completed during the 2-year period as
                                       reported by the 173 respondents.




                                       Page 12                                     GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                           B-278233




Figure 5: Training Reported by Air
Force Financial Managers During 1995       180        Number of staff (total = 173 respondents)
and 1996
                                           160

                                           140

                                           120

                                           100

                                            80

                                                                                                              60
                                            60
                                                                                                                         42
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                                            40

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                                       Categories of training




                                           As indicated in the figure:

                                       •   total receiving accounting-related training: 26 (18 officers and 8 civilians),
                                       •   total receiving financial-related training: 63 (42 officers and 21 civilians),
                                       •   total receiving training in general topics: 120 (79 officers and 41 civilians),
                                           and
                                       •   total not receiving training: 42 (31 officers and 11 civilians).


Professional Certifications                Almost 20 percent of the respondents reported holding financial
Held                                       management-related certifications. Figure 6 shows the numbers and types
                                           of professional certifications reported by the Air Force financial managers.
                                           Of the 32 respondents holding one or more financial management-related
                                           certifications,

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




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




                                        •   6 were CGFMs (3 officers and 3 civilians), and
                                        •   24 held other financial management-related certifications (11 officers and
                                            13 civilians).

                                            Also, 24 staff reported nonfinancial management-related certifications,
                                            including 15 officers and 9 civilians. Of the 128 staff that did not hold any
                                            professional certifications, 91 were officers and 37 were civilians.


Figure 6: Professional Certifications
Reported by Air Force Financial             180   Number of staff (total = 173 respondents)
Managers
                                            160

                                            140
                                                                                                                                    128

                                            120

                                            100

                                             80

                                             60

                                             40

                                             20                                                                             13
                                                                                                            11      11
                                                  3                                              4
                                                              1          1           1
                                              0

                                                      CPA         CPA        CPA         CPA,        CGFM    OFMC    OFMC    NFMC    None
                                                      only        and        and         CGFM,       only    only    and     only
                                                                  CGFM       OFMC        and                         NFMC
                                                                                         OFMC
                                                      Types of certifications held



                                            CPA: Certified Public Accountant

                                            CGFM: Certified Government Financial Manager

                                            OFMC: Other financial management certifications

                                            NFMC: Nonfinancial management certifications




                                            Appendixes II through VI provide the formal education, professional work
                                            experience, training, and professional certification data for the 117 officers
                                            and 56 civilians by their respective organizations, including:




                                            Page 14                                        GAO/AIMD-98-4 Profile of Air Force Financial Managers
                         B-278233




                     •   SAF/FM&C in appendix II,
                     •   4 operational commands and 51 of their 57 installations in appendix III,
                     •   the Air Education and Training Command and 13 of its 16 installations in
                         appendix IV,
                     •   Air Force Materiel Command (AFMC) and the five air logistics centers in
                         appendix V, and
                     •   AFMC and three product centers in appendix VI.



                         In commenting on a draft of this report, the Air Force generally concurred
Agency Comments          with the contents and stated that it believed the information will help its
and Our Evaluation       evaluation of military and civilian career programs to ensure Air Force
                         financial managers provide the best possible service to customers. The Air
                         Force expressed concern, however, that parts of the report seemed to
                         overly emphasize the need for accounting courses and training. Regarding
                         the Air Force’s concern, this report presents information on a number of
                         measures relating to qualifications and experience of key Air Force
                         financial managers, who are serving in positions responsible for the fiscal
                         and budgetary management of the data used to prepare financial reports
                         and statements. As agreed with Air Force officials, information on formal
                         education and training, including accounting training, are among such
                         important measures. As the Air Force response indicates, this information
                         will help the Department evaluate its military and civilian career programs
                         to ensure Air Force financial managers provide the best possible service to
                         customers.

                         The Air Force’s comments are reprinted in appendix VII. Also, the Air
                         Force provided a number of technical comments, which were fully
                         addressed in finalizing our report.


                         We are sending copies of this report to the Chairmen and Ranking
                         Minority Members of the Senate Committee on Governmental Affairs, the
                         House Committee on Government Reform and Oversight, and the
                         Subcommittee on Government Management, Information, and Technology
                         of the House Government Reform and Oversight Committee, and to the
                         Director of the Office of Management and Budget. Copies will also be
                         made available to others upon request.




                         Page 15                      GAO/AIMD-98-4 Profile of Air Force Financial Managers
B-278233




If you have any questions about this report, please contact me at
(202) 512-9095. Major contributors to this report are listed in
appendix VIII.

Sincerely yours,




Lisa G. Jacobson
Director, Defense Audits




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



Letter                                                                               1


Appendix I                                                                          24

Scope and
Methodology
Appendix II                                                                         33

Profiles of Office of
the Assistant
Secretary of the Air
Force (Financial
Management and
Comptroller)
Respondents
Appendix III                                                                        41

Profiles of
Operational
Command and
Installation
Respondents
Appendix IV                                                                         49

Profiles of Air
Education and
Training Command
(AETC) and
Installation
Respondents




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




Appendix V                                                                                            57

Profiles of Working
Capital Fund
Respondents
Appendix VI                                                                                           65

Profiles of Product
Center Respondents
Appendix VII                                                                                          73

Comments From the
Department of the Air
Force
Appendix VIII                                                                                         74

Major Contributors to
This Report
Tables                  Table 1: Profile of Air Force Financial Management Executives                  5
                        Table 2: Number of Officer and Civilian Respondents                            6
                        Table 3: Bachelor’s Degree Majors Reported by Air Force                        7
                          Financial Managers
                        Table 4: Master’s Degree Majors Reported by Air Force Financial                7
                          Managers
                        Table I.1: Air Force Major Command and Installation Key                       25
                          Financial Managers Included in This Review
                        Table II.1: Number of Officer and Civilian Respondents                        33
                        Table II.2: Bachelor’s Degree Majors Reported by SAF/FM&C                     33
                          Financial Managers
                        Table II.3: Master’s Degree Majors Reported by SAF/FM&C                       34
                          Financial Managers
                        Table III.1: Operational Commands’ Key Financial Manager                      41
                          Population and Respondents and Operation and Maintenance
                          Budgets for Fiscal Year 1997
                        Table III.2: Number of Officer and Civilian Respondents                       41




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




          Table III.3: Bachelor’s Degree Majors Reported by Operational                   42
            Command and Installation Financial Managers
          Table III.4: Master’s Degree Majors Reported by Operational                     42
            Command and Installation Financial Managers
          Table IV.1: Number of Officer and Civilian Respondents                          49
          Table IV.2: Bachelor’s Degree Majors Reported by Training                       49
            Command and Installation Financial Managers
          Table IV.3: Master’s Degree Majors Reported by Training                         49
            Command and Installation Financial Managers
          Table V.1: Number of Officer and Civilian Respondents                           57
          Table V.2: Bachelor’s Degree Majors Reported by Working                         57
            Capital Fund Financial Managers
          Table V.3: Master’s Degree Majors Reported by Working Capital                   58
            Fund Financial Managers
          Table VI.1: Number of Officer and Civilian Respondents                          65
          Table VI.2: Bachelor’s Degree Majors Reported by Product Center                 65
            Financial Managers
          Table VI.3: Master’s Degree Majors Reported by Product Center                   66
            Financial Managers

Figures   Figure 1: Professional Work Experience Reported by Air Force                     9
            Financial Managers—Officers
          Figure 2: Professional Work Experience Reported by Air Force                    10
            Financial Managers—Civilians
          Figure 3: Experience in Financial Management Functions                          11
            Reported by Air Force Financial Managers—Officers
          Figure 4: Experience in Financial Management Functions                          12
            Reported by Air Force Financial Managers—Civilians
          Figure 5: Training Reported by Air Force Financial Managers                     13
            During 1995 and 1996
          Figure 6: Professional Certifications Reported by Air Force                     14
            Financial Managers
          Figure I.1: Profile Instrument Used to Collect Qualification and                28
            Experience Information on Air Force Financial Managers
          Figure II.1: Professional Work Experience Reported by                           35
            SAF/FM&C Financial Managers—Officers
          Figure II.2: Professional Work Experience Reported by                           36
            SAF/FM&C Financial Managers—Civilians
          Figure II.3: Experience in Financial Management Functions                       37
            Reported by SAF/FM&C Financial Managers—Officers




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




Figure II.4: Experience in Financial Management Functions                      38
  Reported by SAF/FM&C Financial Managers—Civilians
Figure II.5: Training Reported by SAF/FM&C Financial Managers                  39
  During 1995 and 1996
Figure II.6: Professional Certifications Reported by SAF/FM&C                  40
  Financial Managers
Figure III.1: Professional Work Experience Reported by                         43
  Operational Command and Installation Financial
  Managers—Officers
Figure III.2: Professional Work Experience Reported by                         44
  Operational Command and Installation Financial
  Managers—Civilians
Figure III.3: Experience in Financial Management Functions                     45
  Reported by Operational Command and Installation Financial
  Managers—Officers
Figure III.4: Experience in Financial Management Functions                     46
  Reported by Operational Command and Installation Financial
  Managers—Civilians
Figure III.5: Training Reported by Operational Command and                     47
  Installation Financial Managers During 1995 and 1996
Figure III.6: Professional Certifications Reported by Operational              48
  Command and Installation Financial Managers
Figure IV.1: Professional Work Experience Reported by Training                 51
  Command and Installation Financial Managers—Officers
Figure IV.2: Professional Work Experience Reported by Training                 52
  Command and Installation Financial Managers—Civilians
Figure IV.3: Experience in Financial Management Functions                      53
  Reported by Training Command and Installation Financial
  Managers—Officers
Figure IV.4: Experience in Financial Management Functions                      54
  Reported by Training Command and Installation Financial
  Managers—Civilians
Figure IV.5: Training Reported by Training Command and                         55
  Installation Financial Managers During 1995 and 1996
Figure IV.6: Professional Certifications Reported by Training                  56
  Command and Installation Financial Managers
Figure V.1: Professional Work Experience Reported by Working                   59
  Capital Fund Financial Managers—Officers
Figure V.2: Professional Work Experience Reported by Working                   60
  Capital Fund Financial Managers—Civilians




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




Figure V.3: Experience in Financial Management Functions                     61
  Reported by Working Capital Fund Financial Managers—Officers
Figure V.4: Experience in Financial Management Functions                     62
  Reported by Working Capital Fund Financial
  Managers—Civilians
Figure V.5: Training Reported by Working Capital Fund Financial              63
  Managers During 1995 and 1996
Figure V.6: Professional Certifications Reported by Working                  64
  Capital Fund Financial Managers
Figure VI.1: Professional Work Experience Reported by Product                67
  Center Financial Managers—Officers
Figure VI.2: Professional Work Experience Reported by Product                68
  Center Financial Managers—Civilians
Figure VI.3: Experience in Financial Management Functions                    69
  Reported by Product Center Financial Managers—Officers
Figure VI.4: Experience in Financial Management Functions                    70
  Reported by Product Center Financial Managers—Civilians
Figure VI.5: Training Reported by Product Center Financial                   71
  Managers During 1995 and 1996
Figure VI.6: Professional Certifications Reported by Product                 72
  Center Financial Managers




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




Abbreviations

ACC        Air Combat Command
AETC       Air Education and Training Command
AFMC       Air Force Materiel Command
ALC        air logistics center
AMC        Air Mobility Command
CFO        chief financial officer
CGFM       Certified Government Financial Manager
CPA        Certified Public Accountant
DFAS       Defense Finance and Accounting Service
DOD        Department of Defense
FMFIA      Federal Managers’ Financial Integrity Act
JFMIP      Joint Financial Management Improvement Program
GMRA       Government Management Reform Act
GPRA       Government Performance and Results Act
O&M        operation and maintenance
PACAF      Pacific Air Forces
RDT&E      research, development, test, and evaluation
SAF/FM&C   Assistant Secretary of the Air Force (Financial
                 Management and Comptroller)
USAFE      U.S. Air Forces in Europe


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

Scope and Methodology


                 In collaboration with Air Force officials, we identified Air Force financial
                 managers to be included in this review as those serving in key positions
                 throughout the department. For the most part, these positions included
                 comptrollers, deputy comptrollers, and budget officers at operational and
                 training commands and their installations. The types of Air Force
                 organizations from which we selected financial managers are similar to
                 those we are reviewing in the other services. In addition to the office of
                 the assistant secretary for financial management for each military service,
                 we are also focusing on operational and training organizations, working
                 capital fund activities, and activities involved in the research,
                 development, test, evaluation, and procurement of major systems.

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

             •   4 senior executives in the Office of the Assistant Secretary of the Air Force
                 (Financial Management and Comptroller)—SAF/FM&C, including the
                 Assistant Secretary of the Air Force (Financial Management and
                 Comptroller); Principal Deputy Assistant Secretary of the Air Force
                 (Financial Management and Comptroller); Deputy Assistant Secretary,
                 Financial Operations; and Deputy Assistant Secretary, Budget;
             •   10 SAF/FM&C staff involved in financial operations, financial management
                 policy, and/or budget execution-related functions; and
             •   194 staff serving in comptroller, deputy comptroller, budget officer, and
                 working capital fund manager positions at 87 major commands and
                 installations involved in operations, training, supply and maintenance, and
                 the research, development, test, evaluation, and procurement of aircraft,
                 missiles, and other Air Force systems, such as launch systems, satellites,
                 and communications/electronics.

                 Of the 208 selected Air Force financial managers located at 88
                 organizations, 177 from 79 of these organizations responded to this review.
                 The respondents included the 4 senior executives, the 10 SAF/FM&C staff,
                 and 163 key staff from major commands and installations comprised of 76
                 comptrollers, 14 deputy comptrollers, 68 budget officers, and 5 working
                 capital fund managers.

                 Table I.1 identifies the Air Force major commands and the number of their
                 installations and key financial managers included in this review. Also,
                 shown by each major command are the number of installations and
                 respondents. The respondents are further identified by position—




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




                                     comptrollers, deputy comptrollers, budget officers, and working capital
                                     managers.

                                     We obtained fiscal year 1997 Air Force budget data, including operation
                                     and maintenance (O&M) funding for operational, training, and working
                                     capital fund and product centers from the SAF/FM&C budget office. We also
                                     obtained research, development, test, and evaluation and procurement
                                     funding for the product centers. Those commands and installations
                                     included in our review managed about $25 billion of the $60 billion Air
                                     Force budget during fiscal year 1997.

Table I.1: Air Force Major Command
and Installation Key Financial
Managers Included in This Review     Operational Organizations
                                     Air Combat Command and 24 of its 27 installations (48 of the 58 staff responding
                                     included 24 comptrollers, 2 deputy comptrollers, and 22 budget officers)
                                     Pacific Air Forces and 10 of its 12 installations (21 of the 28 staff responding included 11
                                     comptrollers, 1 deputy comptroller, and 9 budget officers)
                                     U.S. Air Forces in Europe and six of its seven installations (13 of the 17 staff responding
                                     included 7 comptrollers and 6 budget officers)
                                     Air Mobility Command and its 11 installations (24 of the 26 staff responding included 12
                                     comptrollers, 2 deputy comptrollers, and 10 budget officers)
                                     Training Organizations
                                     Air Education and Training Command and 13 of its 16 installations (28 of the 36 staff
                                     responding included 13 comptrollers, 2 deputy comptrollers, and 13 budget officers)
                                     Working Capital Fund Organizations
                                     Air Force Materiel Command and its 5 air logistics centers (all 20 staff responded,
                                     including 6 comptrollers, 4 deputy comptrollers, 5 budget officers, and 5 working capital
                                     fund managers)
                                     Product Center Organizations
                                     Air Force Materiel Command and its 3 product centers involved in aeronautics,
                                     electronics, and space and missile research, development, test, evaluation, and
                                     procurement efforts (all 12 staff responded, including 4 comptrollers, 4 deputy
                                     comptrollers, and 4 budget officers)
                                     Note: The comptroller, deputy comptroller, and budget officer from the Air Force Materiel
                                     Command were included in our review of both working capital fund and product center
                                     organizations.



                                     In an August 1988 report,1 GAO proposed a framework for evaluating the
                                     quality of the federal workforce over time. Quantifiable measures
                                     identified in that report include specific knowledge, skills, and abilities.
                                     Using this report and the JFMIP study on core competencies, and in

                                     1
                                      Federal Workforce: A Framework for Studying Its Quality Over Time (GAO/PEMD-88-27, August 4,
                                     1988).



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




    collaboration with DOD representatives, we identified four indicators to
    measure the attributes that key financial managers can bring to their
    positions. These include formal education, professional work experience,
    training, and professional certifications. These attributes are being used to
    measure the qualifications and experience of key financial managers in the
    five DOD organizations included in our reviews.

    We then worked with Air Force officials in developing a data collection
    instrument to gather the following types of information under each
    indicator:

•   formal education: degrees attained, majors, and specific accounting and
    financial-related courses completed;
•   professional work experience: (1) number of years working in current
    position, years at DOD, years in other government agencies, and years in
    the private sector, and (2) experience in five specific financial
    management-related functions;
•   training: during 1995-1996, specific subjects completed related to
    accounting, other financial-related topics, and general topics; and
•   professional certifications: CPA, CGFM, other financial management-related
    certifications, and other nonfinancial management-related certifications
    held.

    For the four Air Force executives, we obtained information on their formal
    education, careers, and professional certifications from official
    biographies. For all other individuals, due to Air Force officials’ concerns
    over the completeness of personnel files and data bases, we agreed to
    collect information on the four indicators using profile instruments. This
    procedure is being used to collect qualification and experience
    information from all DOD organizations in this series of assignments.

    We sent profile instruments to the Office of the Secretary of the Air Force
    (Financial Management and Comptroller) and each major command and
    installation. Those activities then distributed the instruments to personnel
    serving in financial management positions identified for this review. We
    mailed more instruments to those activities from which the originals had
    not been received after 60 days and contacted those respondents whose
    profile instruments were returned with incomplete information. Through
    these efforts, we received profile instruments with complete information
    from 85 percent of the key financial managers included in this review.
    Figure I.1 contains the profile instrument we used to obtain personnel




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




qualification and experience information from Air Force financial
managers.

As agreed with the Air Force, we did not attempt to verify the information
contained in the biographies or the profiles we received. However, as
noted above, for incomplete instruments, we contacted those individuals
and obtained the missing information.

We conducted our work from January through September 1997 in
accordance with generally accepted government auditing standards.




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




Figure I.1: Profile Instrument Used to
Collect Qualification and Experience
Information on Air Force Financial
Managers




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




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




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




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




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

Profiles of Office of the Assistant Secretary
of the Air Force (Financial Management and
Comptroller) Respondents
                                       We included 10 key financial managers in the Office of the Assistant
                                       Secretary of the Air Force (Financial Management and
                                       Comptroller)—SAF/FM&C, all of whom provided information on their
                                       qualifications and experience. This population includes four staff involved
                                       in financial operations, one staff in financial management/accounting
                                       policy, and five staff in budget execution functions. Table II.1 shows the
                                       officer and civilian composition of this staff, by rank and grade.

Table II.1: Number of Officer and
Civilian Respondents                                            Officers                                  Civilians
                                       Rank                                         Number                 Grade        Number
                                       Brigadier General (O-7)                             1     Senior Executive             3
                                       Colonel (O-6)                                       1                    15            1
                                       Lieutenant Colonel (O-5)                            1                    14            2
                                       Major (O-4)                                         0                    13            1
                                       Captain (O-3)                                       0                    12            0
                                       First Lieutenant (O-2)                              0                    11            0
                                       Total                                               3                  Total           7



                                       As shown in table II.2, all 10 respondents have bachelor’s degrees, with
Formal Education                       one of the 10 also reporting more than one major. Four of the 10 majored
Attained                               in accounting.

Table II.2: Bachelor’s Degree Majors
Reported by SAF/FM&C Financial                                                            Number of degrees
Managers                                                                                                        Total degrees by
                                       Majors                                 Officers            Civilians                major
                                       Accounting                                    3                    1                   4
                                       Other business                                0                    3                   3
                                       Nonbusiness                                   0                    4                   4
                                       Total degrees                                 3                    8                  11

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




                                       Page 33                             GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                         Appendix II
                                         Profiles of Office of the Assistant Secretary
                                         of the Air Force (Financial Management and
                                         Comptroller) Respondents




Table II.3: Master’s Degree Majors
Reported by SAF/FM&C Financial                                                                  Number of degrees
Managers                                                                                                         Total degrees by
                                         Majors                                      Officers        Civilians              major
                                         Accounting                                        0                 0                   0
                                         Other business                                    3                 6                   9
                                         Nonbusiness                                       0                 1                   1
                                         Total degrees                                     3                 7                  10

                                         All of the 10 respondents completed one or more courses in
                                         accounting-related subjects, as follows:

                                     •   1-2 subjects: 1 civilian,
                                     •   3-5 subjects: 2 civilians, and
                                     •   6 or more subjects: 7 (3 officers and 4 civilians).

                                         All of respondents in the latter group appear to have met the educational
                                         requirements to serve in GS-510 accountant positions.

                                         Two civilians also held doctoral degrees, one in business administration
                                         and the other in law.


                                         Figures II.1 and II.2 show the average number of years of work experience
Professional Work                        by rank for the three officers and by grade for the seven civilians,
Experience Acquired                      respectively. The average was 32 years for the officers, ranging from 24 to
                                         37 years, and 28 years for the civilians, ranging from 22 to 44 years. As the
                                         figures show, the respondents have spent most of their careers in DOD.




                                         Page 34                              GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                      Appendix II
                                      Profiles of Office of the Assistant Secretary
                                      of the Air Force (Financial Management and
                                      Comptroller) Respondents




Figure II.1: Professional Work
Experience Reported by SAF/FM&C       40        Average number of years
Financial Managers—Officers
                                      35


                                      30


                                      25


                                      20


                                      15


                                      10


                                        5


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                                  Staff by rank (number at each rank)


                                                              Average years in other public/private sector

                                                              Average years in DOD




                                      Page 35                                            GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                      Appendix II
                                      Profiles of Office of the Assistant Secretary
                                      of the Air Force (Financial Management and
                                      Comptroller) Respondents




Figure II.2: Professional Work
Experience Reported by SAF/FM&C       40         Average number of years
Financial Managers—Civilians
                                      35


                                      30


                                      25


                                      20


                                      15


                                      10


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                                                              Average years in other public/private sector

                                                              Average years in DOD




                                      Figures II.3 and II.4 show the number of officers and civilians who
                                      indicated that they had performed each financial management function
                                      previously outlined and the average number of years of experience in that
                                      function. All of the respondents have performed financial analysis
                                      functions. A review of their profiles also showed that the three officers
                                      and six civilians have performed tasks in three or more of these functions.




                                      Page 36                                              GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                            Appendix II
                                            Profiles of Office of the Assistant Secretary
                                            of the Air Force (Financial Management and
                                            Comptroller) Respondents




Figure II.3: Experience in Financial
Management Functions Reported by            4     Number of staff performing function (total = 3 respondents)
SAF/FM&C Financial
Managers—Officers

                                                   3             3      3        3
                                            3




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                                            Page 37                                     GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                            Appendix II
                                            Profiles of Office of the Assistant Secretary
                                            of the Air Force (Financial Management and
                                            Comptroller) Respondents




Figure II.4: Experience in Financial
Management Functions Reported by            8     Number of staff performing function (total = 7 respondents)
SAF/FM&C Financial
                                                                        7
Managers—Civilians

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                                            Figure II.5 shows the training reported by the 10 respondents as being
Training Completed                          completed during 1995 and 1996.
During 1995 and 1996




                                            Page 38                                     GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                          Appendix II
                                          Profiles of Office of the Assistant Secretary
                                          of the Air Force (Financial Management and
                                          Comptroller) Respondents




Figure II.5: Training Reported by
SAF/FM&C Financial Managers During        10      Number of staff (total = 10 respondents)
1995 and 1996

                                           8




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                                         Categories of training




                                          As indicated in the figure:

                                     •    total receiving accounting-related training: three (one officer and two
                                          civilians),
                                     •    total receiving financial-related training: four (one officer and three
                                          civilians),
                                     •    total receiving training in general topics: eight (two officers and six
                                          civilians), and
                                     •    total not receiving training: two (one officer and one civilian).


                                          Figure II.6 shows the numbers and types of professional certifications held
Professional                              by the SAF/FM&C financial managers. Of the six holding one or more of these
Certifications Held                       certifications,

                                     •    three civilians were CPAs,




                                          Page 39                                            GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                               Appendix II
                                               Profiles of Office of the Assistant Secretary
                                               of the Air Force (Financial Management and
                                               Comptroller) Respondents




                                           •   two civilians were CGFMs,
                                           •   one officer and one civilian held other financial management-related
                                               certifications, and
                                           •   one officer held nonfinancial management-related certifications.

                                               Of the four staff that did not hold any professional certifications, one was
                                               an officer and three were civilians.


Figure II.6: Professional Certifications
Reported by SAF/FM&C Financial                 10   Number of staff (total = 10 respondents)
Managers

                                                8




                                                6



                                                                                                              4
                                                4



                                                    2
                                                2
                                                                1          1           1          1


                                                0

                                                        CPA         CGFM       OFMC        NFMC       CPA,        None
                                                        only        only       only        only       CGFM,
                                                                                                      and
                                                                                                      OFMC
                                                        Types of certifications held



                                               CPA: Certified Public Accountant

                                               CGFM: Certified Government Financial Manager

                                               OFMC: Other financial management certifications

                                               NFMC: Nonfinancial management certifications




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

Profiles of Operational Command and
Installation Respondents

                                       The four Air Force operational commands included in this review were the
                                       Air Combat Command (ACC), Pacific Air Forces (PACAF), U.S. Air Forces in
                                       Europe (USAFE), and Air Mobility Command (AMC). Surveys were sent to
                                       129 financial managers, 106 responded, representing all four operational
                                       commands and 51 of their 57 installations. Table III.1 shows the number of
                                       installations by major command, the number of key financial managers
                                       within each command, and the number responding to this review. The
                                       table also shows the operation and maintenance (O&M) funding for fiscal
                                       year 1997 managed by each major command.

Table III.1: Operational Commands’
Key Financial Manager Population and                                                  Financial          Financial
Respondents and Operation and          Commands and (number of                        managers            manager O&M budgets
Maintenance (O&M) Budgets for Fiscal   installations)                                 surveyed        respondents   (in billions)
Year 1997                              Air Combat Command (27)                                  58               48          $4.1
                                       Pacific Air Forces (12)                                  28               21          $1.0
                                       U.S. Air Forces in Europe (7)                            17               13          $0.8
                                       Air Mobility Command (11)                                26               24          $1.8
                                       Total (57)                                            129               106           $7.7

                                       Table III.2 shows the officer and civilian composition of the respondents,
                                       by rank and grade, respectively. The 106 respondents included 54
                                       comptrollers, 5 deputy comptrollers, and 47 budget officers.

Table III.2: Number of Officer and
Civilian Respondents                                             Officers                                     Civilians
                                       Rank                                          Number                   Grade       Number
                                       Brigadier General (O-7)                              1        Senior Executive          0
                                       Colonel (O-6)                                        7                     15           0
                                       Lieutenant Colonel (O-5)                            25                     14           0
                                       Major (O-4)                                         19                     13           2
                                       Captain (O-3)                                       31                     12          14
                                       First Lieutenant (O-2)                               5                     11           2
                                       Total                                               88                  Total          18



                                       As shown in table III.3, 96 of the 106 respondents held bachelor’s degrees,
Formal Education                       with one of the 96 also reporting more than one major. The major for 25 of
Attained                               these respondents was accounting.




                                       Page 41                              GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                            Appendix III
                                            Profiles of Operational Command and
                                            Installation Respondents




Table III.3: Bachelor’s Degree Majors
Reported by Operational Command                                                                   Number of degrees
and Installation Financial Managers                                                                               Total degrees by
                                            Majors                                     Officers       Civilians              major
                                            Accounting                                       24              1                  25
                                            Other business                                   48              7                  55
                                            Nonbusiness                                      17              0                  17
                                            Total degrees                                    89              8                  97

                                            As shown in table III.4, 79 staff also held master’s degrees, with 4 of these
                                            staff also reporting more than one major. The majors for 52 of these staff
                                            were business related.

Table III.4: Master’s Degree Majors
Reported by Operational Command                                                                   Number of degrees
and Installation Financial Managers                                                                               Total degrees by
                                            Majors                                     Officers       Civilians              major
                                            Accounting                                        0              0                   0
                                            Other business                                   50              3                  53
                                            Nonbusiness                                      28              2                  30
                                            Total degrees                                    78              5                  83

                                            Of the 106 respondents, 100 (86 officers and 14 civilians) completed one or
                                            more courses in accounting-related subjects, as follows:

                                        •   1-2 subjects: 21 (18 officers and 3 civilians),
                                        •   3-5 subjects: 33 (26 officers and 7 civilians), and
                                        •   6 or more subjects: 46 (42 officers and 4 civilians).

                                            Of the latter group, 41 officers and 3 civilians appear to have met the
                                            educational requirements to serve in GS-510 accountant positions.


                                            Figures III.1 and III.2 show the average number of years of work
Professional Work                           experience by rank for the 88 officers and by grade for the 18 civilians. The
Experience Acquired                         average was 16 years for the officers, ranging from 3 to 35 years, and 27
                                            years for the civilians, ranging from 19 to 44 years. As the figures show, the
                                            respondents have spent most of their careers in DOD.




                                            Page 42                           GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                         Appendix III
                                         Profiles of Operational Command and
                                         Installation Respondents




Figure III.1: Professional Work
Experience Reported by Operational       40        Average number of years
Command and Installation Financial
Managers—Officers                        35


                                         30


                                         25


                                         20


                                         15


                                         10


                                           5


                                           0
                                                        )



                                                                 (7)




                                                                                  (25 l
                                                                                      )


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                                     Staff by rank (number at each rank)


                                                                 Average years in other public/private sector

                                                                 Average years in DOD




                                         Page 43                                                     GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                     Appendix III
                                     Profiles of Operational Command and
                                     Installation Respondents




Figure III.2: Professional Work
Experience Reported by Operational   40   Average number of years
Command and Installation Financial
Managers—Civilians                   35


                                     30


                                     25


                                     20


                                     15


                                     10


                                      5


                                      0

                                           GS-13     GS-12     GS-11
                                           (2)       (14)      (2)
                                           Staff by grade (number at each grade)

                                                    Average years in other public/private sector

                                                    Average years in DOD




                                     Figures III.3 and III.4 show the number of officers and civilians who
                                     indicated that they had performed each financial management function
                                     previously outlined and the average number of years of experience in that
                                     function. Financial analysis was the function performed most frequently. A
                                     review of their profiles also showed that 37 officers and 7 civilians have
                                     performed tasks in 3 or more of these functions.




                                     Page 44                                   GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                           Appendix III
                                           Profiles of Operational Command and
                                           Installation Respondents




Figure III.3: Experience in Financial
Management Functions Reported by           Number of staff performing function (total = 88 respondents)
Operational Command and Installation       90
                                                                         85
Financial Managers—Officers
                                           80

                                           70

                                                                  60
                                           60

                                           50

                                                                                39
                                           40

                                           30

                                                    20
                                           20
                                                                                         11
                                           10

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                                                        ea t
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                                        Average years performing functions




                                           Page 45                                   GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                           Appendix III
                                           Profiles of Operational Command and
                                           Installation Respondents




Figure III.4: Experience in Financial
Management Functions Reported by           20      Number of staff performing function (total = 18 respondents)
Operational Command and Installation                                     18
Financial Managers—Civilians

                                           15




                                           10
                                                                  9
                                                                                  8
                                                    7


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                                           Figure III.5 shows the training reported by the 106 respondents as being
Training Completed                         completed during 1995 and 1996.
During 1995 and 1996




                                           Page 46                                     GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                           Appendix III
                                           Profiles of Operational Command and
                                           Installation Respondents




Figure III.5: Training Reported by
Operational Command and Installation       120        Number of staff (total = 106 respondents)
Financial Managers During 1995 and
1996
                                           100



                                            80



                                            60



                                            40
                                                                                                              34
                                                                                                                         28
                                                                                                      25

                                            20

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                                       Categories of training




                                           As indicated in the figure:

                                       •   total receiving accounting-related training: 15 (11 officers and 4 civilians),
                                       •   total receiving financial-related training: 37 (31 officers and 6 civilians),
                                       •   total receiving training in general topics: 71 (59 officers and 12 civilians),
                                           and
                                       •   total not receiving training: 28 (24 officers and 4 civilians).


                                           Figure III.6 shows the numbers and types of professional certifications
Professional                               held by the key operational command and installation financial managers.
Certifications Held                        Of the 19 holding one or more of these certificates:

                                       •   one officer was a CPA,
                                       •   2 officers and one civilian were CGFMs,




                                           Page 47                                        GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                                Appendix III
                                                Profiles of Operational Command and
                                                Installation Respondents




                                            •   8 officers and 1 civilian held other financial management-related
                                                certifications, and
                                            •   11 officers held nonfinancial management-related certifications.

                                                Of the 87 staff that did not hold any professional certifications, 71 were
                                                officers and 16 were civilians.


Figure III.6: Professional Certifications
Reported by Operational Command                 120   Number of staff (total = 106 respondents)
and Installation Financial Managers

                                                100

                                                                                                               87

                                                 80



                                                 60



                                                 40



                                                 20

                                                                                                    7
                                                                             5           4
                                                      1           2
                                                  0

                                                          CPA         CGFM       OFMC        OFMC       NFMC    None
                                                          and         only       only        and        only
                                                          CGFM                               NFMC
                                                          Types of certifications held



                                                CPA: Certified Public Accountant

                                                CGFM: Certified Government Financial Manager

                                                OFMC: Other financial management certifications

                                                NFMC: Nonfinancial management certifications




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

Profiles of Air Education and Training
Command (AETC) and Installation
Respondents
                                       AETC managed an O&M budget of $1.8 billion for fiscal year 1997. As shown
                                       in table IV.1, 28 of the 36 key financial managers from AETC (representing
                                       13 of its 16 installations) provided information on their qualifications and
                                       experience. The respondents included 13 comptrollers, 2 deputy
                                       comptrollers, and 13 budget officers.

Table IV.1: Number of Officer and
Civilian Respondents                                            Officers                                    Civilians
                                       Rank                                         Number                  Grade         Number
                                       Brigadier General (O-7)                                1    Senior Executive             0
                                       Colonel (O-6)                                          2                   15            0
                                       Lieutenant Colonel (O-5)                               4                   14            0
                                       Major (O-4)                                            7                   13            4
                                       Captain (O-3)                                          5                   12            3
                                       First Lieutenant (O-2)                                 0                   11            2
                                       Total                                                  19                Total           9



                                       As shown in table IV.2, 24 of the 28 respondents held bachelor’s degrees,
Formal Education                       with one of the 24 also reporting more than one major. Seven majored in
Attained                               accounting.

Table IV.2: Bachelor’s Degree Majors
Reported by Training Command and                                                              Number of degrees
Installation Financial Managers                                                                                   Total degrees by
                                       Majors                                 Officers              Civilians                major
                                       Accounting                                    5                      2                   7
                                       Other business                                9                      1                  10
                                       Nonbusiness                                   6                      2                   8
                                       Total degrees                                20                      5                  25

                                       As shown in table IV.3, 19 staff also held master’s degrees. The majors for
                                       14 of these staff were business related.

Table IV.3: Master’s Degree Majors
Reported by Training Command and                                                               Number of degrees
Installation Financial Managers                                                                                   Total degrees by
                                       Majors                                    Officers           Civilians                major
                                       Accounting                                        0                  0                   0
                                       Other business                                    11                 3                  14
                                       Nonbusiness                                       4                  1                   5
                                       Total degrees                                     15                 4                  19




                                       Page 49                             GAO/AIMD-98-4 Profile of Air Force Financial Managers
                          Appendix IV
                          Profiles of Air Education and Training
                          Command (AETC) and Installation
                          Respondents




                          Of the 28 respondents, 26 (18 officers and 8 civilians) reported completing
                          one or more courses in accounting-related subjects, as follows:

                      •   1-2 subjects: 4 (3 officers and 1 civilian),
                      •   3-5 subjects: 10 (8 officers and 2 civilians), and
                      •   6 or more subjects: 12 (7 officers and 5 civilians).

                          Of the latter group, seven officers and three civilians appear to have met
                          the educational requirements to serve in GS-510 accountant positions.


                          Figures IV.1 and IV.2 show the average number of years of work
Professional Work         experience by rank for the 19 officers and by grade for the 9 civilians. The
Experience Acquired       average was 18 years for the officers, ranging from 7 to 27 years, and 26
                          years for the civilians, ranging from 12 to 31 years. As the figures show,
                          most of the respondents have spent the major part of their careers in DOD.




                          Page 50                             GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                         Appendix IV
                                         Profiles of Air Education and Training
                                         Command (AETC) and Installation
                                         Respondents




Figure IV.1: Professional Work
Experience Reported by Training          40        Average number of years
Command and Installation Financial
Managers—Officers                        35


                                         30


                                         25


                                         20


                                         15


                                         10


                                           5


                                           0
                                                        )



                                                                 (2)




                                                                                   el
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                                     Staff by rank (number at each rank)


                                                                 Average years in other public/private sector

                                                                 Average years in DOD




                                         Page 51                                                   GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                     Appendix IV
                                     Profiles of Air Education and Training
                                     Command (AETC) and Installation
                                     Respondents




Figure IV.2: Professional Work
Experience Reported by Training      40   Average number of years
Command and Installation Financial
Managers—Civilians                   35


                                     30


                                     25


                                     20


                                     15


                                     10


                                      5


                                      0

                                           GS-13     GS-12     GS-11
                                           (4)       (3)       (2)
                                           Staff by grade (number at each grade)

                                                    Average years in other public/private sector

                                                    Average years in DOD




                                     Figures IV.3 and IV.4 show the number of officers and civilians who
                                     indicated that they had performed each financial management function
                                     previously outlined and the average number of years of experience in that
                                     function. The financial management function performed most frequently
                                     was financial analysis. A review of their profiles also showed that 10
                                     officers and 5 civilians have performed tasks in 3 or more of these
                                     functions.




                                     Page 52                                   GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                          Appendix IV
                                          Profiles of Air Education and Training
                                          Command (AETC) and Installation
                                          Respondents




Figure IV.3: Experience in Financial
Management Functions Reported by          Number of staff performing function (total = 19 respondents)
Training Command and Installation         20
                                                                        19
Financial Managers—Officers



                                          15


                                                                 12


                                                                               10
                                          10



                                                   6

                                            5


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                                          Page 53                                   GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                          Appendix IV
                                          Profiles of Air Education and Training
                                          Command (AETC) and Installation
                                          Respondents




Figure IV.4: Experience in Financial
Management Functions Reported by          10      Number of staff performing function (total = 9 respondents)
Training Command and Installation                                       9
Financial Managers—Civilians
                                            8



                                                                 6               6
                                            6




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                                          Figure IV.5 shows the training reported by the 28 respondents as being
Training Completed                        completed during 1995 and 1996.
During 1995 and 1996




                                          Page 54                                      GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                         Appendix IV
                                         Profiles of Air Education and Training
                                         Command (AETC) and Installation
                                         Respondents




Figure IV.5: Training Reported by
Training Command and Installation        30      Number of staff (total = 28 respondents)
Financial Managers During 1995 and
1996
                                         25



                                         20



                                         15


                                                                                                 10
                                         10

                                                                   6
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                                     Categories of training




                                         As indicated in the figure:

                                     •   total receiving accounting-related training: 5 (all officers),
                                     •   total receiving financial-related training: 13 (8 officers and 5 civilians),
                                     •   total receiving training in general topics: 21 (13 officers and 8 civilians),
                                         and
                                     •   total not receiving training: 5 (4 officers and 1 civilian).


                                         Figure IV.6 shows the numbers and types of professional certifications
Professional                             held by the key training command and installation financial managers. Of
Certifications Held                      the four holding these certifications:

                                     •   none were CPAs,
                                     •   one officer was a CGFM,
                                     •   none held other financial management-related certifications, and




                                         Page 55                                                         GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                               Appendix IV
                                               Profiles of Air Education and Training
                                               Command (AETC) and Installation
                                               Respondents




                                           •   three officers held nonfinancial management-related certifications.

                                               Of the 24 staff that did not hold professional certifications, 15 were
                                               officers and 9 were civilians.


Figure IV.6: Professional Certifications
Reported by Training Command and               30   Number of staff (total = 28 respondents)
Installation Financial Managers

                                               25                          24



                                               20



                                               15



                                               10



                                                5
                                                                3

                                                    1
                                                0

                                                        CGFM        NFMC     None
                                                        only        only
                                                        Types of certifications held



                                               CGFM: Certified Government Financial Manager

                                               NFMC: Nonfinancial management certifications




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

Profiles of Working Capital Fund
Respondents

                                      The five air logistics centers (ALCs) within the Air Force Materiel
                                      Command (AFMC) managed a fiscal year 1997 budget of $4.4 billion, derived
                                      from their customers’ O&M accounts. The 20 key financial managers at
                                      AFMC and the ALCs provided information on their qualifications and
                                      experience. Table V.1 provides the ranks of the 3 officers and grades of the
                                      17 civilians. The respondents included six comptrollers, four deputy
                                      comptrollers, five budget officers, and five working capital fund managers.

Table V.1: Number of Officer and
Civilian Respondents                                           Officers                                  Civilians
                                      Rank                                         Number                 Grade        Number
                                      Brigadier General (O-7)                              1    Senior Executive             6
                                      Colonel (O-6)                                        2                   15            5
                                      Lieutenant Colonel (O-5)                             0                   14            4
                                      Major (O-4)                                          0                   13            2
                                      Captain (O-3)                                        0                   12            0
                                      First Lieutenant (O-2)                               0                   11            0
                                      Total                                                3                 Total          17



                                      As shown in table V.2, 19 of the 20 respondents held bachelor’s degrees,
Formal Education                      with 3 of the 19 reporting more than one major. Seven majored in
Attained                              accounting.

Table V.2: Bachelor’s Degree Majors
Reported by Working Capital Fund                                                           Number of degrees
Financial Managers                                                                                             Total degrees by
                                      Majors                                    Officers         Civilians                major
                                      Accounting                                       0                 7                   7
                                      Other business                                   2                 6                   8
                                      Nonbusiness                                      1                 6                   7
                                      Total degrees                                    3                19                  22

                                      As shown in table V.3, 14 staff also held master’s degrees. The majors for
                                      five of these staff were business related.




                                      Page 57                             GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                        Appendix V
                                        Profiles of Working Capital Fund
                                        Respondents




Table V.3: Master’s Degree Majors
Reported by Working Capital Fund                                                            Number of degrees
Financial Managers                                                                                            Total degrees by
                                        Majors                                   Officers         Civilians              major
                                        Accounting                                      0                 0                   0
                                        Other business                                  0                 5                   5
                                        Nonbusiness                                     3                 6                   9
                                        Total degrees                                   3                11                  14

                                        Of the 20 respondents, 18 (3 officers and 15 civilians) reported completing
                                        one or more courses in accounting-related subjects, as follows:

                                    •   1-2 subjects: 3 (1 officer and 2 civilians),
                                    •   3-5 subjects: 6 (2 officers and 4 civilians), and
                                    •   6 or more subjects: 9 civilians.

                                        All of the 9 civilians in the latter group appear to have met the educational
                                        requirements to serve in GS-510 accountant positions.


                                        Figures V.1 and V.2 show the average number of years of work experience
Professional Work                       by rank for the 3 officers and by grade for the 17 civilians. The average was
Experience Acquired                     27 years for the officers, ranging from 27 to 28 years, and 26 years for the
                                        civilians, ranging from 17 to 32 years. As the figures show, the respondents
                                        have spent most of their careers in DOD.




                                        Page 58                            GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                     Appendix V
                                     Profiles of Working Capital Fund
                                     Respondents




Figure V.1: Professional Work
Experience Reported by Working       40        Average number of years
Capital Fund Financial
Managers—Officers                    35


                                     30


                                     25


                                     20


                                     15


                                     10


                                       5


                                       0
                                                    )



                                                             (2)
                                                l (1



                                                             el
                                              era



                                                         lon
                                           en



                                                        Co
                                         rG
                                     die
                                   iga
                                  Br




                                 Staff by rank (number at each rank)


                                                             Average years in other public/private sector

                                                             Average years in DOD




                                     Page 59                                            GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                     Appendix V
                                     Profiles of Working Capital Fund
                                     Respondents




Figure V.2: Professional Work
Experience Reported by Working       40         Average number of years
Capital Fund Financial
Managers—Civilians                   35


                                     30


                                     25


                                     20


                                     15


                                     10


                                       5


                                       0
                                                                                    (2)
                                                  (6)



                                                             (5)



                                                                         (4)
                                               es



                                                         -15



                                                                     -14



                                                                                -13
                                            tiv



                                                        GS



                                                                    GS



                                                                               GS
                                           cu
                                          xe
                                       rE
                                    nio
                                  Se




                                 Staff by grade (number at each grade)


                                                             Average years in other public/private sector

                                                             Average years in DOD




                                     Figures V.3 and V.4 show the number of officers and civilians who
                                     indicated that they had performed each financial management function
                                     previously outlined and the average number of years of experience in that
                                     function. The financial management function performed most frequently
                                     was financial analysis. A review of their profiles also showed that the 3
                                     officers and 10 of the 17 civilians have performed tasks in 3 or more of
                                     these functions.




                                     Page 60                                              GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                           Appendix V
                                           Profiles of Working Capital Fund
                                           Respondents




Figure V.3: Experience in Financial
Management Functions Reported by           4     Number of staff performing function (total = 3 respondents)
Working Capital Fund Financial
Managers—Officers

                                                  3             3      3
                                           3




                                                                                2         2
                                           2




                                           1




                                           0
                                                      ea t
                                                        rs)



                                                                             (5 acct l
                                                                                 ye g
                                                                                         )

                                                                                 ye (8
                                                                                         )


                                                                                 ye g
                                                                                         )


                                                                                 ye s
                                                                                         )
                                                                        lic g/ cia
                                                   3 y en




                                                                                     ars


                                                                                     ars



                                                                                     ars



                                                                                     ars
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                                                              op
                                        Fi




                                                              Ac




                                      Average years performing functions




                                           Page 61                                     GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                         Appendix V
                                         Profiles of Working Capital Fund
                                         Respondents




Figure V.4: Experience in Financial
Management Functions Reported by         20      Number of staff performing function (total = 17 respondents)
Working Capital Fund Financial
Managers—Civilians
                                                                       16

                                         15
                                                                14




                                         10
                                                  8                             8


                                                                                          6

                                           5




                                           0
                                                      ea t
                                                        rs)


                                                                           y ( /a al
                                                                                 ye tg
                                                                                         )

                                                                                 ye (11
                                                                                         )


                                                                                 ye g
                                                                                         )


                                                                                 ye s
                                                                                         )
                                                   5 y en




                                                                                     ars


                                                                                     ars



                                                                                     ars



                                                                                     ars
                                                                              (4 tem
                                                                              (5 tin
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                                                                              11 cc
                                                 n( m



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                                                               Ac
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                                      Average years performing functions




                                         Figure V.5 shows the training reported by the 20 respondents as being
Training Completed                       completed during 1995 and 1996.
During 1995 and 1996




                                         Page 62                                     GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                        Appendix V
                                        Profiles of Working Capital Fund
                                        Respondents




Figure V.5: Training Reported by
Working Capital Fund Financial          20    Number of staff (total = 20 respondents)
Managers During 1995 and 1996


                                        15




                                        10


                                                                                         7        7


                                         5


                                                                   2         2
                                               1         1

                                         0
                                                               ain d
                                                                   ing



                                                                 on g
                                                                     ly



                                                                ini l
                                                                    ng


                                                            ge ng,
                                                                ini l
                                                                    ng

                                                                     ly



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                                                            tra era




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                                                                   in




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                                                               ain




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                                                             ng
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                                                cia
                                                Ac




                                                ral
                                              Fin




                                             ne
                                             an




                                            an


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                                        Fin




                                        fin




                                       Categories of training




                                        As indicated in the figure:

                                   •    total receiving accounting-related training: 3 (1 officer and 2 civilians),
                                   •    total receiving financial-related training: 6 (1 officer and 5 civilians),
                                   •    total receiving training in general topics: 11 (1 officer and 10 civilians), and
                                   •    total not receiving training: 7 (2 officers and 5 civilians).


                                        Figure V.6 shows the numbers and types of professional certifications held
Professional                            by the working capital fund key financial managers. Of the nine holding
Certifications Held                     one or more of these certifications:

                                   •    none were CPAs,
                                   •    none were CGFMs,
                                   •    seven civilians held other financial management-related certifications, and
                                   •    seven civilians held nonfinancial management-related certifications.




                                        Page 63                                    GAO/AIMD-98-4 Profile of Air Force Financial Managers
                                          Appendix V
                                          Profiles of Working Capital Fund
                                          Respondents




                                          Of the 11 that did not hold any professional certifications, 3 were officers
                                          and 8 were civilians.



Figure V.6: Professional Certifications
Reported by Working Capital Fund          20   Number of staff (total = 20 respondents)
Financial Managers


                                          15



                                                                                  11

                                          10




                                                           5
                                           5


                                               2                      2


                                           0

                                                   OFMC        OFMC       NFMC     None
                                                   only        and        only
                                                               NFMC
                                                   Types of certifications held



                                          OFMC: Other financial management certifications

                                          NFMC: Nonfinancial management certifications




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

Profiles of Product Center Respondents


                                       In addition to the five air logistics centers, the Air Force Materiel
                                       Command (AFMC) also has oversight of product centers. The Aeronautical
                                       Systems Center, Electronics Systems Center, and Space and Missile
                                       Systems Center managed an O&M budget of $1.22 billion, a RDT&E budget of
                                       $5.23 billion, and a procurement budget of $5.05 billion during fiscal year
                                       1997. The 12 key financial managers at AFMC1 and these centers provided
                                       information on their qualifications and experience. Table VI.1 provides the
                                       ranks of the six officers and grades of the six civilians. The respondents
                                       included four comptrollers, four deputy comptrollers, and four budget
                                       officers.

Table VI.1: Number of Officer and
Civilian Respondents                                            Officers                                           Civilians
                                       Rank                                               Number                    Grade          Number
                                       Brigadier General (O-7)                                     1    Senior Executive                   2
                                       Colonel (O-6)                                               3                     15                4
                                       Lieutenant Colonel (O-5)                                    2                     14                0
                                       Major (O-4)                                                 0                     13                0
                                       Captain (O-3)                                               0                     12                0
                                       First Lieutenant (O-2)                                      0                     11                0
                                       Total                                                       6                   Total               6



                                       As shown in table VI.2, the 12 respondents held bachelor’s degrees. Five
Formal Education                       majored in accounting.
Attained
Table VI.2: Bachelor’s Degree Majors
Reported by Product Center Financial                                                               Number of degrees
Managers                                                                                                                 Total degrees by
                                       Majors                                          Officers           Civilians                 major
                                       Accounting                                              3                   2                       5
                                       Other business                                          2                   4                       6
                                       Nonbusiness                                             1                   0                       1
                                       Total degrees                                           6                   6                     12

                                       As shown in table VI.3, 10 staff also held master’s degrees. The majors for
                                       eight of these staff were business related.



                                       1
                                        The comptroller, deputy comptroller, and budget officer at AFMC were also included in this review of
                                       the working capital fund financial managers.



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




Table VI.3: Master’s Degree Majors
Reported by Product Center Financial                                                           Number of degrees
Managers                                                                                                         Total degrees by
                                           Majors                                   Officers         Civilians              major
                                           Accounting                                      0                 0                   0
                                           Other business                                  4                 4                   8
                                           Nonbusiness                                     2                 0                   2
                                           Total degrees                                   6                 4                  10

                                           All of the 12 respondents reported completing one or more courses in
                                           accounting-related subjects, as follows:

                                       •   1-2 subjects: 1 officer,
                                       •   3-5 subjects: 5 (2 officers and 3 civilians), and
                                       •   6 or more subjects: 6 (3 officers and 3 civilians).

                                           All of the latter group appear to have met the educational requirements to
                                           serve in GS-510 accountant positions.


                                           Figures VI.1 and VI.2 show the average number of years of work
Professional Work                          experience by rank for the six officers and by grade for the six civilians.
Experience Acquired                        The average was 26 years for the officers, ranging from 18 to 30 years, and
                                           27 years for the civilians, ranging from 19 to 32 years. As the figures show,
                                           the respondents have spent most of their careers in DOD.




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




Figure VI.1: Professional Work
Experience Reported by Product           40        Average number of years
Center Financial Managers—Officers
                                         35


                                         30


                                         25


                                         20


                                         15


                                         10


                                           5


                                           0
                                                        )



                                                                 (3)




                                                                                   el
                                                                                  (2)
                                                    l (1




                                                                                 lon
                                                                 el
                                                  era



                                                             lon



                                                                             Co
                                               en



                                                            Co



                                                                            nt
                                             rG




                                                                            na
                                         die




                                                                       ute
                                       iga




                                                                      Lie
                                      Br




                                     Staff by rank (number at each rank)


                                                                 Average years in other public/private sector

                                                                 Average years in DOD




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




Figure VI.2: Professional Work
Experience Reported by Product            40         Average number of years
Center Financial Managers—Civilians
                                          35


                                          30


                                          25


                                          20


                                          15


                                          10


                                            5


                                            0
                                                       (2)



                                                                  (4)
                                                    es



                                                              -15
                                                 tiv



                                                             GS
                                                cu
                                               xe
                                            rE
                                         nio
                                       Se




                                      Staff by grade (number at each grade)


                                                                  Average years in other public/private sector

                                                                  Average years in DOD




                                          Figures VI.3 and VI.4 show the number of officers and civilians who
                                          indicated that they had performed each financial management function
                                          previously outlined and the average number of years of experience in that
                                          function. The financial management functions performed most frequently
                                          were financial analysis and financial reporting/accounting policy. A review
                                          of their profiles also showed that the four officers and one civilian have
                                          performed tasks in three or more of these functions.




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




Figure VI.3: Experience in Financial
Management Functions Reported by            7     Number of staff performing function (total = 6 respondents)
Product Center Financial
Managers—Officers                           6
                                                                 6      6




                                            5

                                                   4                             4
                                            4

                                                                                           3
                                            3


                                            2


                                            1


                                            0
                                                       ea t
                                                         rs)


                                                                            y ( /a al
                                                                                  ye tg
                                                                                          )

                                                                                  ye (16
                                                                                          )


                                                                                  ye g
                                                                                          )


                                                                                  ye s
                                                                                          )
                                                    4 y en




                                                                                      ars


                                                                                      ars



                                                                                      ars



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                                                                Ac
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                                       Average years performing functions




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




Figure VI.4: Experience in Financial
Management Functions Reported by            7     Number of staff performing function (total = 6 respondents)
Product Center Financial
Managers—Civilians                          6
                                                                 6      6




                                            5


                                            4


                                            3


                                            2

                                                                                           1
                                            1

                                                   0                             0
                                            0
                                                       ea t
                                                         rs)


                                                                            y ( /a al
                                                                                  ye tg
                                                                                          )

                                                                                  ye (20
                                                                                          )


                                                                                  ye g
                                                                                          )


                                                                                  ye s
                                                                                          )
                                                    0 y en




                                                                                      ars


                                                                                      ars



                                                                                      ars



                                                                                      ars
                                                                               (5 tem
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                                                                        lic ing ci
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                                                                Ac
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                                       Average years performing functions




                                            Figure VI.5 shows the training reported by the 12 respondents as being
Training Completed                          completed during 1995 and 1996.
During 1995 and 1996




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




Figure VI.5: Training Reported by
Product Center Financial Managers       12    Number of staff (total = 12 respondents)
During 1995 and 1996

                                        10



                                         8
                                                                   7


                                         6



                                         4
                                                        3


                                         2
                                              1                               1


                                         0
                                                              ge ng,
                                                                ini l
                                                                   ng


                                                                ini l
                                                                   ng


                                                                    ly



                                                                               ng
                                                             tra era


                                                             tra era



                                                                 on



                                                                              ini
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                                                                n


                                                                n



                                                              ng
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                                                          ini
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                                                cia Ac




                                                      tra
                                                     la
                                                 cia



                                                 ral
                                              ne
                                              an
                                         an




                                          Ge
                                          Fin
                                        fin




                                        Categories of training




                                        As indicated in the figure:

                                    •   total receiving accounting-related training: 1 (an officer),
                                    •   total receiving financial-related training: 4 (2 officers and 2 civilians),
                                    •   total receiving training in general topics: 11 (5 officers and 6 civilians), and
                                    •   total not receiving training: 1 (an officer).


                                        Figure VI.6 shows the numbers and types of professional certifications
Professional                            held by the product center key financial managers. Of the seven holding
Certifications Held                     one or more of these certifications:

                                    •   two officers were CPAs,
                                    •   none were CGFMs,
                                    •   two officers and four civilians held other financial management-related
                                        certifications, and




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




                                           •   two civilians held nonfinancial management-related certifications.

                                               Of the five staff that did not hold any professional certifications, three
                                               were officers and two were civilians.


Figure VI.6: Professional Certifications
Reported by Product Center Financial           12   Number of staff (total = 12 respondents)
Managers

                                               10



                                                8



                                                6
                                                                                                  5


                                                4
                                                                3

                                                                                       2
                                                2
                                                    1                      1


                                                0

                                                        CPA         OFMC       CPA         OFMC       None
                                                        only        only       and         and
                                                                               OFMC        NFMC
                                                        Types of certifications held



                                               CPA: Certified Public Accountant

                                               OFMC: Other financial management certifications

                                               NFMC: Nonfinancial management certifications




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

Comments From the Department of the Air
Force




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

Major Contributors to This Report


                       George H. Stalcup, Associate Director
Accounting and         Geoffrey B. Frank, Assistant Director
Information            Robert L. Self, Evaluator-in-Charge
Management Division,   Patricia A. Summers, Senior Auditor
                       Dennis B. Fauber, Senior Evaluator
Washington, D.C.       Francine M. DelVecchio, Communications Analyst
                       Michele A. Howard, Intern




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