1. Air Force Financial Management & Comptroller Update
Headquarters U.S. Air Force
Air Force Financial Management & Comptroller Update
Steve Herrera
SAF/FMP

2. Overview
Audit Readiness
Budget Update
Cost Challenges

3. FIAR Update

4. Congress’ Desire – Fix it
1990
CFOA
1994
GMRA
1996
FFMIA
FY02
NDAA
FY05
NDAA
FY10
NDAA
FY13
NDAA
FY14
NDAA
Landmark Legislation:
The Chief Financial Officers Act of 1990: Created CFO position within cabinet level agencies, directed OMB to prepare a 5-year Federal Financial Management Improvement Plan and established pilots for agency financial statement audits
The Government Management Reform Act of 1994: Expanded CFO Act of 1990 by requiring annual auditable financial statements
The Federal Financial Management Improvement Act of 1996: Required agencies to implement compliant financial systems
Refined Guidance:
NDAA FY02: Directs DoDIG to stop auditing financial statements until management asserts they are ready for audit
NDAA FY05: Directs 1st Financial Improvement and Audit Readiness (FIAR) Plan
NDAA FY10: Legislates DoD’s established audit readiness dates
NDAA FY13: Legislates SBR by SECDEF goal of September 30, 2014
NDAA FY14: Legislates audit of FY18 financial statements NLT March 31, 2019
Continued Congressional interest

5. Financial Improvement Audit Readiness (FIAR)
Why is FIAR Important?
Comply with Laws – Law requires financial statement audits
Verify Correct Allocation of Funds – Verify that all resources are allocated to approved mission priorities in a legal manner
Make Better Use of Resources – Provide better information for timely, informed decision-making and identify funds for other purposes
Increase Public Trust – Reassure the public and Congress that the Air Force is a good steward
Understanding the value proposition extends beyond auditable financials – accountability, cost control, operational improvement
The National Defense Authorization Act (NDAA) 2010 requires DoD to be ready for a financial statement audit by 30 September NDAA 2012 requires the Statement of Budgetary Resources (SBR) to be validated as ready for audit by 30 September 2014.
FY 2013 NDAA, P.L
Codifies requirement for Statement of Budgetary Resources to be audit ready by September 2014
Air Force Identified as Highest Risk Agency Due to Reliance on Legacy Processes & Systems

6. - Robert F. Hale, Under Secretary of Defense (Comptroller)
Audit Strategy
Air Force Strategy
Achieve audit readiness for the Statement of Budgetary Resources (SBR) by the end of 2014
Increase emphasis on accountability for assets
Execute a full review of the Department’s financial controls over the next two years and establish interim goals to assess progress
Appropriately resource efforts to meet these goals
Achieve audit readiness for all financial statements by the end of 2017
Approach includes investments in:
Processes
Systems
People
"To assist in accomplishing the DoD mission, we need to continue to improve the Department's financial processes, controls and information. The Financial Improvement and Audit Readiness (FIAR) Plan outlines the strategy, priorities and methodology for achieving these objectives.”
- Robert F. Hale, Under Secretary of Defense (Comptroller)

7. Investment in Processes
Near Term GOALs
Schedule of Budgetary Activity (SBA) Assertion – June 30, 2014
Existence & Completeness of Mission Critical Assets Assertion – June 30, 2016
Progress to date
Schedule of Budgetary Activity:
Discovery complete. Planning for corrective actions
Engaged functional owners in implementation of the corrective actions and sustainment activities
Significant progress made in correcting IT control deficiencies
Existence & Completeness:
Munitions (Held by the AF) – Completed walkthroughs and Internal Control Testing. Executing Dual Purpose Testing. Preparing for assertion by July 31st
Real Property – Substantially completed walkthroughs for Real Property
Corrective Actions
Focus efforts on addressing audit readiness “deal breakers” through September 30, 2014:
Ensure completeness of financial transactions through reconciliation of feeders systems to the general ledger
Ensure journal vouchers are adequately validated and supported. Address root cause in order to eliminate as many JVs as possible
Establish audit infrastructure to support the SBA audit
Continue with implementation and monitoring of the internal controls, supporting documentation and complimentary user entity control considerations
Challenges
Legacy environment and lack of data standardization requiring manual data calls, cross-walks and reconciliations
Reliance on Service Providers to have an audit ready system and process environment
Depth of audit readiness expertise

8. Air Force FIAR Timeline

9. Air Force FIAR Timeline

10. What Have We Learned Through Examinations
Common deficiencies across business processes have been identified through examinations & self-assessments:
Lack of documentation supporting existence and validity of financial transactions, such as:
Management review of business events resulting in financial transactions are documented (e.g., orders and vouchers are signed and dated)
Delegated authorities for certifying officials (DD Form 577)
Business events impacting payroll – Hiring actions, promotions, separations, entitlements
Timely certification of employee timesheets and travel vouchers
Journal vouchers not supported
Inability to validate all transactions resulting in obligations posted to the accounting systems (e.g., contract actions are not completely and timely recorded)
Weak Segregation of Duties & Weak Access Controls
TWO KEY TAKE AWAYS: 1) Comply with Policies & Procedures; 2) Retain Supporting Documentation

11. SBA Priorities Going Forward
Aggressively work corrective action plans through Sep 30, 2014
SAF/FM will engage with the process owners to validate and prioritize corrective actions
Process owners are responsible for execution of the corrective actions
SAF/FM will validate and monitor that corrective actions are implemented correctly
Process owners are responsible for sustainment of the corrective actions
Prepare for the SBA audit
Develop an audit support infrastructure – People, process & technology
Define roles & responsibilities
Establish communication protocol
Train
As we prepare for the SBA FY2015 audit, we continue to learn from executing AND preparing for the audit.

12. Investment in Systems
Biggest challenge -- Multiple financial feeder systems and current 1960s core accounting system does not meet federal requirement to use the USSGL at the detailed transaction level.
SOLUTION – Defense Enterprise Accounting and Management System

13. Defense Enterprise Accounting and Management System (DEAMS)
Timely, accurate and reliable information for decision makers
Fully auditable system to meet statutory requirements
Oracle®-based solution with standardized business rules, processes and language
Captures data once and uses it across the enterprise
As DEAMS is deployed, legacy data remained in legacy systems; new data/transactions are conducted in DEAMS
Operational Assessment 2 noted DEAMS is on track towards suitability, effectiveness, mission capability, and making progress towards readiness for IOT&E
DEAMS provides us Accurate, Reliable and Auditable Financial Information

14. DEAMS Materiality at Deployment
AFGF Direct Budget Authority
Budget Authority in Billions
May-09
Oct-12
Oct-13
Apr-14
Jun-14
Oct-14
Jan-15
Apr-15
Oct-15
Jan-16
Apr-16
Oct-16
Scott
DFAS – LI
(.8K Users)
McConnell (+.1K Users)
Dover
Grand Forks
Little Rock
Pope
(+ .4K Users)
JB McChord
Fairchild
(+ .3K Users)
MacDill
Travis
Charleston
JB McGuire
DFAS-Rome (+ .8K Users)
ACC
AFGSC
(+ 2.9K Users)
AETC
AFDW
AFRC (+ 2.5K Users)
ANG
GSUs
(+ 3K Users)
USAFA
USAFE
SDDC
DFAS-EU (+ 2.4K Users)
PACAF, DFAS-JA (+ 2K Users)
Complex (ACC AETC AFDW
AFSOC) (+ 4.2K Users)
AFSPC
AFMC
DFAS-CO
(+ 10.2K Users)
AMC deployed bases reflect actuals and others are projected based on FY12 final distribution 14

15. Deployments - FY15 ACC Beale Davis-Monthan Dyess Ellsworth Holloman
Mountain Home
Moody
Seymour-Johnson
Shaw
Tyndall
AFGSC
Barksdale
Malmstrom
Minot
FE Warren
Whiteman
AETC
Altus
Columbus
Goodfellow
Keesler
Laughlin
Luke
Sheppard
Vance
Add:
Maxwell
JB Lackland (LSHR)
JB Randolph (LSHR)
JB Langley (LE)
Offutt
Nellis
AFRC
Carswell
Dobbins
Grissom
Homestead
March
Minn - St Paul
Niagara Falls
Pittsburgh
Westover
Youngstown
ANG ~ 67 GSU sites
Oct FY15
15/Est 2.9K
No change
Feb FY15
Was 20/Est 2.5K
Now 13/Est 4.1K
May to Jun FY15
Was ANG/Est 3K
Now ANG and 10 AFRC/Est 3.6K
(~17 trng teams)
11/23/2018

16. Deployment Summary - FY15
Feb Deployment
Moves up 3 additional AETC bases – Maxwell, JB Lackland and JB Randolph
Moves up 2 additional ACC bases – JB Langley and Offutt
Further incorporates new Training/SME personnel
Jun Deployment:
Moving to Jun will incorporate Release 4 in May which addresses significant workarounds for AFRC/ANG travel
Deploys to AFRC (10 bases) and ANG GSUs (~ 67 units)
Realigns Andrews with Bolling (AFDW) in FY16
Realigns Cannon with Hurlburt (AFSOC) in FY16
AF will have 5 addt’l MAJCOMs on DEAMS by EOY FY15
11/23/2018

17. Investment in People DEAMS
“Working a single system is definitely ideal. We only need to log in to one system; another time efficiency. It is very easy to forget a step in any process when you are using three or four systems to process a single document.” – Ms. Joy Clifford, 436th CPTS
“I can see how DEAMS, serving both as the document management system and accounting system, gives FM a congruency that it has lacked in prior years.” – SrA Jeffrey Lowder, 319 CPTS
DEAMS
Changes the entire way we do our jobs through improved business process re-engineering
Training plan is standardized and focuses on user roles and responsibilities
Time saving and fully supports audit readiness
Audit Readiness
Airman engagement in monthly testing
Investing in building the right skills and knowledge to operate in a complex modern fiscal environment

18. DoD FM Certification
The Air Force is leading OSD in the implementation of the FM Certification program.
By improving our functional competency training, and solidifying common training plans and courses, we increase the intentional training on the fundamentals of our business and advance our efforts to obtain auditable financial statements.
Areas of Focus:
Course Gaps
Systems Interface
Policy Clarification
Tools/Communications
The Air Force is leading OSD in the implementation of the FM Certification program
We began implementation of FM certification at five MAJCOMs (AETC, AFSOC, AFSPC, AFGSC, SOCOM) and two agencies (AFISR, AF Academy). The FY2014 focus is STRATCOM, TRANSCOM, CENTCON, Reserve, Guard and NAF.
The Air Financial Management community has 10,000 Civilian, Officer, and Enlisted AF members
Of these members, 9,191 have active Learning Management System (LMS) accounts
63 have received certifications (Level 1 – 6, Level 2 – 46, Level 3 – 11)
Course Gaps:
Minor gaps at Level 2, significant gaps at Level 3
21 hours at Level 2, 46 hours at Level 3.
Course gaps are most impacted in Level 3 and include budget formulation, budget execution, advanced financial management, accounting analysis, and financial management analysis.
The most recently released Level 3 course, Strategic Budget Execution.
The next level 3 courses to be released, Defense Working Capital Fund Review, Accounting Standards for Leaders, and Accounting Roles and Responsibilities. 6 hours total. Next course will address Level 3 Financial Management Analysis
Systems Interface:
To ensure each position and member is coded with the appropriate FM certification level, we continue to work system modification requirements for the Manpower Programming and Execution System, Military Personnel Data System, the Defense Civilian Personnel Data System, and the Learning Management System.
Policy Clarification:
AF Supplement to the DoDI : We complimented the DODI with an AF Supplement to clarify any AF Unique issues and will coordinate it with the MAJCOMs in May.
Tools/Communications:
Our strategic communications team continues to develop tools for our FM community.
-- Early in the process, they established a one-stop-shop share point site to “post” important updates and tools.
-- We developed a list of products to facilitate MAJCOM implementation.
-- Developed a core-curriculum by Officer/Enlisted and Civilian to focus our professionals on the “core” courses they have likely taken in their career.
-- The Team built an Automated Learning History Worksheet which is an interactive, access data base tool for individuals to select courses aligned to their competency requirements to achieve certification.
-- We’re in the process of finalizing a “slick sheet” that offers a 3-step process to record achievements once a LMS account is established.
SharePoint Site:

19. Budget Update
11/23/2018

20. National Fiscal Environment
Federal Budget Surplus/Deficits
Net Interest
Federal Outlays
% of Federal Outlays
% of GDP
2015
2015
Revenues and Outlays
% of GDP
Federal Debt
Our fiscal environment has changed. It is clear that we need to renew our economic strength here at home. The Federal Budget, although oftentimes cyclical in nature, has proven in the last 14 years, to experience serious deficits that continues to cause significant challenges across the Federal Government. These challenges have led to a continuous decline in Defense spending since the early 1970s and after the build up of Defense in the 1980s with the latest reductions after the build up associated with 9/11. Isolating events in the last 40+ years, the associated outlays from these buildups have outpaced revenues leading to a significant increase in the federal debt over time, with a recent significant increase in the last 4 years.
The Budget Control Act of 2011 (or BCA) was the outcry by Congress to address the Federal Debt’s growth. The BCA caused significant reductions to the Defense budget beginning in FY These reductions, coupled with the following enactment of Sequestration, brought the Defense Department “to its knees” with an immediate requirement to reduce spending in execution year and beyond.
Data Source: CBO’s January 2012 report “The Budget and Economic Outlook: Fiscal Years 2012 to 2022 and February 2014 baseline”, and the January 2014 report, The Budget and Economic Outlook: 2014 to 2024”. : :
2015
2015
National deficit and debt are risks to national security -
Budget Control Act of 2011 mandated DoD to do its part in debt reduction

21. Historical Budget Trends (Includes supplemental & OCO funding
DoD - Projections (gray bars) assume FYDP plus annual placeholders for OCO in years beyond FY 2014
FY62 – FY13 Actuals (in FY14 Constant Dollars)
FY14 Enacted
FY14 reflect BBA ceiling
FY15 reflect BBA ceiling and OGSI
FY15 – FY19 Projections (black bars)
FY has an OCO place holder of $6B for AF and $28.7B for DoD
($B) FY14 FY15**FY16 FY17 FY18 FY19
DoD (Base+OCO)
AF (Blue Base+OCO)
DoD less OCO
AF less OCO *
DoD Seq Impact
AF Seq Impact
NOTE: *Accounts for $2.8B base to OCO transfer added to $106.0B Blue Base
**Accounts for $26B for DoD and $7B for AF in Opportunity, Growth, and Security Initiative (OGSI)

22. FY15 PB Guiding Principles Tough Choices…Striking the Balance
FY15 PB: Request
Billion
$137.8
$138.3
MILCON $1.8
MILCON $1.4
FY15 PB Guiding Principles
We must remain ready for the full-spectrum of military operations by providing Airmen with the right training & equip
When forced to cut capabilities (tooth), we must also cut the associated support structure and overhead (tail)
We sought to maximize the contribution of the Total Force
Our approach will focus on the unique capabilities the Air Force provides the joint force, specifically against a full- spectrum, high-end threat
Tough Choices…Striking the Balance
First: Seek efficiencies and cut overhead
Reduce major HQ operating budgets to achieve savings
Support military compensation recommendations
Re-invest savings into readiness and quality of work/life
Take risk in MILCON, FSR&M & installation support
Limits on TDYs and contract services continue
Second: Balance capability, capacity and readiness
Divest fleets (A-10 & U-2) to achieve maximum savings
Reduce some tactical fighters, Command and Control, electronic attack & intra-theater airlift
Favored new capabilities over upgrading legacy equip
BL: Keep no more force structure than we can afford to keep ready…requires tough choices to absorb $B’s in reductions
Here is how the FY2015 President’s Budget lays out and the ultimate guiding principles. We look at the Air Force budget in two major groupings, “blue” (the portion of funding we can control) and non-blue (mandatory costs such as the Defense Health Program, that we cannot control). For the blue portion of the Air Force budget, we were able to develop a lean capability with small growth. To do this, we sought to find efficiencies and cut overhead through major HQ operating budgets , carefully balance capability, capacity and readiness.
“We're going to build the most capable AF against a high-end threat that is affordable in 2023.  To do that we'll have to balance capability, capacity, and readiness.”
Gen Welsh, December 2013 22 22

23. Cost Challenges
11/23/2018

24. Rising Costs, Shrinking Force
AF TOA
The Military Personnel Appropriation has been a relatively consistent percentage of overall Air Force Budget Authority
but …
Total Funding
MILPERS
25%
24%
TY $B $
The cost per Airman has increased while End Strength has decreased
Major drivers are…
Housing
Base Pay
Retirement
MILPERS as a percent of total funding is slightly higher in 2013 (25%) than it was in 1999 (24%). In 2012, MILPERS as a percent of total funding was (23%). With the recent decrease in funding caused by the Budget Control Act and subsequent Sequester, total funding fell faster than MILPERS funding. This reflects a “stickiness” to military labor costs when quick budget adjustments need to be made.
Cost per Airman was taken using end strength. Average strength can be used as well. The trend will be roughly the same using average strength, but there was a dramatic increase in average strength in 2002 that is not reflected in end strength.
Cost Per Airman
End Strength
CY14 $

25. Aircraft Operations and Support (O&S) Growth
Air Force experiencing significant Operations and Support (O&S) cost growth
Fuel has largest growth; price varies
Weapon system sustainment (WSS) and flying hour (FH) program are largest cost areas; sources of growth complex
Air Force managed repair costs continue to rise
Contractor managed repair insight limited by data
Contractor logistics support and organic costs growing at similar rates on a normalized cost per total aircraft inventory (CPTAI) basis
Operations and Support is: All costs of operating, maintaining, and supporting a fielded system.
Encompasses costs for personnel; consumable and repairable materials; organizational, intermediate and depot maintenance; facilities; sustaining investment and support infrastructures.
For this study growth calculations do not include modifications.
Main areas of growth are:
MILPERS – All MILPERS funded activities
Fuel – All aircraft fuel obligations
Weapon System Sustainment (WSS) – subset of O&S: Contractor Logistics Support (CLS), Depot Purchased Equipment Maintenance (DPEM), Sustaining Engineering Support (SE), and Tech Orders (TO)
Flying Hour Program (FHP) – DLRs, Consumables
Other – all other costs(i.e. contract services, supplies, TDY, Training munitions, IT & Software, and communications, etc.)
Growth shown as cost per aircraft to compare content shifts between Flying Hour Program and WSS-CLS
Contributors to Cost Growth:
Price Escalation
Market driven change in the price of a good or service over time
Includes real price changes and inflationary changes
Increase in demands/quantity
More requirement
Deferred requirement
Other impacts to maintenance
Ageing - mx rqmts increase as systems increase hours of operations
Diminishing Manufacturing Sources (DMS)
Obsolescence
Production line synergy loss
Material composition changes
More complex repairs
Sustainment growth will slow as budgets decrease, drivers of growth will not

26. Continue to drive down cost risk!
Investment Cost Assessments
Trends/Goals
High confidence, realistic estimates
Improve cost/schedule performance
Better posture top-line pressures
Strengthen contract negotiation position/buying power
$1.0B
$8.1B
$ Billions
$93
$11.9B
Cost
Risk
$60
61%
60%
Since the FY11 POM, SAF/FMC has helped drive cost risk, the difference between a valid program cost estimate and the amount budgeted in the POM, from $11.9B to $1.0B over the Future Years Defense Plan (FYDP). SAF/FMC has also increase the number of programs and percent of the investment portfolio reviewed from 20 to 65 and 33% to 60% respectively.
Programming to realistic cost estimates helps ensure programs stay on schedule, have sufficient funds to meet program milestones, allows leadership to make realistic tradeoffs, strengthens our negotiation position and increases Air Force buying power.
33% of RDTE/
Proc
* “Cost risk” is the difference between valid cost estimate and the available funding
# of pgms
Continue to drive down cost risk!

27. SAF/FMC continues to reduce cost risk in acquisition portfolios
Shaping Budgets with Analysis
Groundwork for the AF’s FY15 and FY16 POM
~50 cost assessments, increased O&S focus
Earlier delivery to shape MAJCOM resource plans
SAF/FMC continues to influence the POM process by providing non-advocate cost assessments (NACAs) on ACAT I programs to support the Air Force Corporate Structure. NACAs are generally requested by Panels, MAJCOMs and Core Function Leads (CFLs) but may be initiated by FM or other 2-letters for high-viz programs. Once a NACA is complete, it is presented to the Deputy Assistant Secretary for Cost and Economics and to the requesting organization.
For the FY16 POM, SAF/FMC asked AFMC’s Life Cycle Management Command (LCMC) to conduct NACAs on 19 ACAT II and III programs. The results of these NACAs were provided to Panel and MAJCOMs for inclusion in the FY16 POM build.
SAF/FMC continues to reduce cost risk in acquisition portfolios 27

28. Final Thoughts
The Air Force remains steadfastly committed to achieving a clean audit
Our audit readiness efforts are designed to achieve lasting financial improvements, not just a one-time clean opinion based on unsustainable efforts
Our biggest challenge will be that our current 1960s accounting system does not comply with the federal requirement to use the standard general ledger structure of accounts at the detailed, transaction level
The AF is fully committed to audit readiness and will not treat any single set back or achievement as a defining moment--we are on a marathon to achieving full audit readiness by 2017 and we will not relent
Tough Fiscal Climate…The challenge is to balance capability, readiness and capacity to support the fight tonight and a high-end fight in 2023
Reinvest in Airmen readiness: train, equip…core people programs
Begin the gradual road to recovering full-spectrum readiness
Shield highest-priority capabilities
Forced to make difficult capacity trade-offs

29. Back Up

30. FIAR - a Matter of Trust,
Not Money

31. 11/23/2018
DEAMS Today
As of April 2014
DEAMS Software  Complies with FFMIA 1996, is widely-used across the federal government and enables end-to-end auditability
~ 1,400 users at 8 AMC bases, 2 ANG units, tenant organizations, and DFAS-LI
Operational Assessment 2 Findings Positive
Dual Processing  using legacy and DEAMS
Old transactions in legacy; new transactions in DEAMS
Mix of training options to maximize learning opportunities
Classroom, OJT, WBT, webinar
Conducting pre-deployment activities for 1 Jun “go-live”
To date we have approximately 1,200 users on DEAMS. Key to the deployment process, we have embraced dual processing for each deployed site. The FMO and other team members are busily addressing audit and operational assessment findings to improve the development experience for users. DEAMS courses are currently available via FM Distributed Learning Center.

32. Mission & Vision Mission
“Serve with integrity as the commander's trusted financial advisor by providing high-quality support to decision makers on budgetary, financial, cost and economic issues while continuously improving the quality, efficiency and customer-focus of Air Force financial services and operations.”
Vision
“Maximize the combat effectiveness achieved with each dollar of taxpayer resources through continuous improvement in resource allocation, analysis, financial services, and execution.”

33. Our Goals Properly resource the nuclear enterprise
Support combatant commanders through effective budget formulation, execution & analysis
Provide responsive financial operations to support commanders, Airmen and their families
Drive transparency and reduce costs through standardization and continuous process improvement
Support cost estimation, program control and other acquisition processes
Provide AF leadership effective decision support

34. SAF/FM Role
SAF/FM is the financial advisor to SecAF/CSAF– not just the banker
How can we efficiently and effectively accomplish our goals?
SAF/FM is a Designated ASAF
Direct/manage financial management activities and operations
Supervise/direct the preparation of Service Cost Positions and Non-Advocate Cost Assessments
Approve/supervise any project to design or enhance a financial management system
Approve the establishment and supervise the operation of any asset management system

35. Our Customers Top 4 Air Force 2-letters AF Corporate Structure (AFCS)
Office of the Secretary of Defense (FM, CAPE, AT&L)
Congress
Service FM Executives
AF & Joint Requirements Oversight Councils
MAJCOMs & Installations
DoD/Industry FM Community

36. SAF/FM – Who we are… Mission SAF/FMB SAF/FMC-AFCAA
Co-chairs AF Board w/ AF/A8P on programmatic, basing and budget issues to provide recommendations for AF Council approval
Provide guidance and direction to the Secretariat, Air Staff, and Major Commands for the development of funding requirements
AF lead on budget issues with OSD/OMB/Congress
Responsible for budget and funds control of procurement, RDT&E, MILCON, MFH, and BRAC
Provide full service accounting support to classified programs and designated national customers
Responsible for O&M and MILPERS budgets
Maintain liaison with appropriations committee members, professional staff, and personal staff
Integrate, formulate and present supplemental budget submission, unfunded lists, Program Budget Review, Overseas Contingency Operations budget and President’s Budget; interface into AF Corporate process for submission to OSD
Manages the Air Force’s Force and Financial Plan (F&FP) data base and submitting finalized Air Force positions to the OSD automated systems.
SAF/FMC-AFCAA
Provide cost, economic, financial and business case analysis support to the Secretariat and Air Staff.
Directing special studies for SECAF, CSAF and Air Force senior leaders in response to internal, OSD, OMB and Congressional inquiries.
Review and comment on technical propriety and sufficiency of cost, economic, financial or business case analysis for the SECAF, the Under Secretary of the Air Force (USecAF), CSAF or the Vice Chief of Staff of the Air Force (VCSAF), OSD, OMB or Congress.
Prepare or delegate Non-Advocate Cost Assessments (NACA) of all AF pre-MDAP, MDAP and MAIS to support the Planning, Programming, Budgeting and Execution (PPBE) process, source selections, analyses of alternatives, program cost and schedule breaches.
Developing and administering cost, economic and business case analysis policy, guidance, standards and templates, training, education and professional certification programs and analyst qualification criteria.
Mission
Deliver world-class Financial services to warfighters and decision makers through operational excellence,
integration and continuous improvement of our people, processes and systems

37. SAF/FM – Who we are… Mission SAF/FME SAF/FMP
Is responsible for all matters pertaining to operations and administrative support functions for the Office of the Assistant Secretary of the Air Force for Financial Management and Comptroller and it’s staff.
Managing the SAF/FM operating budget and providing Resource Advisor support to SAF/FM.
Manages the FM Awards Program
Responsible FM Manpower & Human Resource Mgt
manpower Allocation, serves a the HR liaison
FM Officer development management and FM War Planning oversight/Unit training management
Responsible for the implementation of AF FM Certification and FM Certification Learning Management System (LMS)
Responsible for Course Development & FMDLC Mgt, DT Support, SAF/FM Primer, SAF/FM Comptroller Magazine & Newsletter and FM Social Media Campaigns.
Manages the NCR Palace Acquire (PAQ) Program.
SAF/FMP
Serves as the designated Air Force internal control administrator.
Directs and manages the Air Force Management Internal Control Program (MICP) to ensure compliance with the Federal Manager’s Financial Integrity Act (FMFIA), OMB Circular A-123, Management’s Responsibility for Internal Control, Comptroller General standards, and DoD guidance.
Financial Improvement Plan/Financial Improvement Audit Readiness (FIP/FIAR
Is the Air Force cash management official and designated Audit follow-up official.
Is the Air Force’s Anti-deficiency Act (ADA) program manager for identifying, investigating, reporting, and processing ADA violations.
Is the SAF/FM CIO responsible for FM Information Assurance, Portfolio Management, Financial Improvement Plan and Business Enterprise Architecture (BEA) assertion, including the development, implementation and standardization of data.
Oversight/mgmt of AF accounting & finance activities/Liaison between AF and DFAS
Mission
Deliver world-class Financial services to warfighters and decision makers through operational excellence,
integration and continuous improvement of our people, processes and systems

38. SAF/FM - Where we are…
605 positions across US; 535 positions encumbered
FMP & FMC
Dayton, OH
(58)
FMP
Ellsworth AFB, SD
(122)
FMC
Hanscom, MA
(7)
Pentagon, DC
& Andrews AFB
(302)
FMC
Los Angeles, CA
(7)
FMC
Eglin, FL
(8)
FMP
Denver, CO
(76)
FMP
Gunter Annex, AL
(20)
FMP
San Antonio, TX
(5)