Core Business Mission (CBM)
Financial Management (FM)
The Office of the Under Secretary of Defense (Comptroller) (OUSD(C)) plays a pivotal role in guarding and guiding the proper stewardship of taxpayer dollars in support of the DoD mission and is a key participant in overall Defense business process management. The Comptroller has three primary goals:
Key Initiatives
USD (C) has developed a Financial Management strategy that aligns with and melds the goals in the DoD Strategic Management Plan (SMP) and the OUSD (C) SMP. The OUSD (C) SMP is comprised of more specific and directed goals that dovetail the DoD SMP. The Comptroller has three primary goals. The first goal is to acquire the resources necessary to meet National Defense Objectives, including promotion of efficiencies and savings, improving reliability and integration of financial systems in support of end-to-end processes. The second goal is to ensure the legal, effective, and efficient use of DoD resources, which entails achieving full auditability of budgetary and financial information most valuable in managing the Department. The focus on this goal has been on execution of the Financial Improvement and Audit Readiness (FIAR) initiative with emphasis on enhancing internal controls, documentation and compliance with processes and data standards, business process re-engineering, and implementation of Enterprise Resource Planning (ERP) systems across the Components and Defense agencies to inject more discipline and built-in controls into the Departmentís end-to-end (E2E) processes. The third goal is to champion a strong and capable Financial Management workforce.

DoD made significant strides toward the accomplishment of DoD and Comptroller financial management goals. In October 2011, the Secretary of Defense accelerated the timeframe for achieving the first priority, requiring Military Departments and Defense organizations to achieve auditable Statements of Budgetary Resources for General Fund activities in 2014. The Secretary also called for the Department to increase emphasis on accountability of assets, execute a full review of financial controls over the next two years, ensure mandatory training for audit and other key financial efforts, appropriately resource these goals, and achieve full audit readiness by 2017. The Components responded by revising their Financial Improvement Plans (FIPs) to achieve these goals. In support of the Secretaryís direction and USD(C)/CFO priorities, the Department linked resource allocation to planned and actual business outcomes, and USD (C) began tying together policies, business practices, systems, and workforce initiatives. Further, Component FIPs conform to a standard FIAR strategy and methodology resulting in a phased approach to achieve USD(C)/CFO priorities while also achieving auditable annual financial statements. Both the DoD FIAR Plan and Component FIPs are integrated with the Enterprise Transition Plan (ETP).

Modernization of the Departmentís business and financial systems is a key component to achieving USD(C)/CFO priorities, achieve and sustain auditable annual financial statements.

Over the past year, DoD further refined its Business Enterprise Architecture (BEA) to better enable the standardization of business processes across the Services and Defense Agencies, the development of data standards to improve interoperability within both the FM and Acquisition communities, and more sound business systems investment decisions. The E2E refinement has started with defining the high level processes and next level sub-processes so the Components can re-engineer their business processes to conform to DoD over-arching processes.

What's New in FM
FM Enterprise Systems
DoDAF Models related to FM BEA Products
All Viewpoint
AV-1 Overview and Summary Information
AV-2 Integrated Dictionary
Data & Information Viewpoint
DIV-1 Conceptual Data Model
DIV-2 Logical Data Model
Operational Viewpoint
OV-2 Operational Resource Flow Description
OV-3 Operational Resource Flow Matrix
OV-5b Operational Activity Model
OV-6a Operational Rules Model
OV-6c Business Process Model
Systems Viewpoint
SV-1 Systems Interface Description
SV-1 Systems Interface Details
SV-6 Systems Resource Flow Matrix
Standards Viewpoint
StdV-1 Standards Profile
Other DoDAF Models
DFMIG Guidance Rules Supporting FFMIA Audit Readiness
FM Enterprise Standards
Delinquent Debt
USSGL Detailed Transaction Library