Empowering Sustainment Through Financial Excellence
By Honorable Caral E. Spangler and LTG Paul A. Chamberlain
Article published on: January 1, 2025 in the Winter 2025 Issue of the Army Sustainment
Professional Bulletin
Read Time: < 6 mins
MAJ Jesse Bien, U.S. Army Financial Management Command operations training officer, holds
training currency used during exercise Diamond Saber at Joint Base McGuire-Dix-Lakehurst, New Jersey, June
8, 2024. (Photo by Mark R.W. Orders-Woempner)
The battlefield is changing. By 2040, the speed of operations, technological ad-vancements, the unpredictability
of near-peer adversaries, and the fiscal reality of limited resources will require the Army to be agile,
creative, and strategic. The Army and the financial community will undergo transformation in our combat
formations and in our sustainment forces. With data analytics and innovation driving transformation, the Army is
reimagining sustainment and financial management to support the transformation of our operational forces.
Transformation in our finance community is guided by the five-year Army Financial Management Strategy 2028
(AFMS28), designed to enhance financial and business processes, purchasing power, and financial readiness across
the force.
The Fiscal Year 2025 (FY25) Campaign Plan advances AFMS28 with innovative strategies, technologies, and a
proactive approach — where anticipation replaces reaction, and readiness remains constant. Army Financial
Management & Comptroller professionals are instrumental to this transformation, working alongside Soldiers in
support areas and headquarters to ensure operational and fiscal readiness that supports each mission. Every
piece of equipment, every meal, every mission — each relies on the readiness the financial community ensures.
The FY25 Campaign Plan builds on previous lessons, positioning Army Financial Management to drive mission
success with the tools and strategies necessary for future challenges.
Paving the Path with Impactful Achievements
Three years of executing AFMS28 have already brought several critical achievements to the financial management
community. These achievements include several new and refined processes that provide the workforce with clear
and unifying guidance. We also continue to roll out new systems on the leading edge of technology while retiring
legacy systems. Some examples of these achievements include the following:
- Creation of the Army supplemental to DoD Instruction 1300.26, DoD Financial Management Certification
Program. As the first Army-level policy for the DoD Financial Management Certification Program, this
guidance establishes a standardized approach to training and certifying Army financial professionals,
promoting consistency and accountability across all levels of service.
- Deployment of the Resource Manager’s Workspace (RMW) spend plan capability. The RMW tool went live with
initial capabilities in FY24, enabling major Army commands to transmit their spend plans directly to the
Army Budget Office. This capability is a crucial step toward Army-wide adoption of RMW, which will
streamline the Planning, Programming, Budgeting, and Execution System across the Army. Once fully
integrated, RMW will improve efficiency, support auditability, and reduce reliance on outdated tools.
- Retirement of the Standard Operation and Maintenance Army Research and Development System (SOMARDS). By
retiring SOMARDS, the Army took a critical step in phasing out legacy systems, replacing them with modern,
data-driven tools that enhance reporting accuracy and streamline data integration across commands.
- Publishing updates to Army Regulation 11-2, Risk Management and Internal Control Program, and Department of
the Army Form 11-2, Internal Control Evaluation Certification. The updates to this foundational regulation
and form enhance the Army’s internal controls and audit preparedness. This change provides clear, actionable
guidelines for managing and documenting risk, establishing a stronger internal control environment
Army-wide.
- Launch of the Audit Integration Executive Council (AIEC) and Headquarters Department of the Army Audit
Executive Order 261-23. Establishing the AIEC and publishing the Army auditability plan are significant
steps toward a fully auditable Army. These initiatives provide centralized oversight, streamlined audit
practices, and guided audit integration across commands, reinforcing the Army’s dedication to transparency
and accountability.
- Completion of the Continuous Monitoring Program (CMP). The CMP finalized critical dashboards and metrics,
with all test results included in the FY24 Annual Statement of Assurance submission. The program also
conducted over 100 process walk-throughs and documented more than 130 key controls, enhancing the Army’s
ability to document and monitor control activities consistently.
- Streamlined processes through Robotics Processe Automation (RPA). Six new automations were introduced in
FY24. These automations not only increase efficiency but allow personnel to focus on high-priority mission
tasks, minimizing time spent on repetitive, manual processes. Total savings from RPA exceed 119,000 work
hours annually.
- Professional development expansion via SharePoint. The one-stop-shop SharePoint site for training and
resource development attracted over 64,000 visits in FY24, underscoring its value as a tool for continuous
professional development. This resource supports the growth of a skilled, adaptable workforce, ensuring
financial managers are equipped with current knowledge and best practices.
These accomplishments are foundational to AFMS28, creating efficiencies, reducing redundancies, and increasing
the agility of the Army’s financial management operations. Together, they provide the framework to carry the
Army financial management community through FY25 and beyond.
Securing Financial Readiness for the Future
The FY25 Campaign Plan accelerates progress by empowering the financial workforce, streamlining processes, and
aligning with the Army’s broader goals in transformation and sustainment. Every decision made within the Army
has a direct impact on our Soldiers, and it is the financial management community’s responsibility to ensure
those decisions are made with clarity, precision, and foresight, and are fiscally informed. This is achieved
through four lines of effort:
1. Enabling the financial management workforce with tools and training.
The FY25 Campaign Plan prioritizes preparing our people for future challenges. Army Financial Management &
Comptroller professionals are more than just number crunchers — they are problem solvers and strategic enablers
of mission success. Programs such as the Defense Financial Management Certification equip our workforce with
advanced skills in artificial intelligence, data analytics, and financial leadership, enabling them to support
commanders with real-time insights and accurate forecasts.
2. Effectively resourcing the Army.
Resources are the backbone of Army operations, and our financial teams ensure commanders have the visibility
needed for sound resource decisions, whether for daily operations or long-term sustainment. RMW enhances
real-time tracking of programmed execution, helping leaders anticipate future needs. As RMW evolves, it becomes
more than just a budgeting tool — it ensures that Soldiers on the ground receive timely support..
3. Improving financial operations and achieving sustainable auditability.
Financial accountability is a cornerstone of AFMS28. Committed to achieving a favorable audit opinion by 2028,
we are building a culture of operational accountability where resources are maximized, and every financial
decision is transparent. Working with the Army Audit Agency and other stakeholders, we address audit findings
and enhance internal controls. Through proactive collaboration and advanced data analytics, the Army anticipates
issues before they arise, reducing waste and boosting efficiency.
4. Enhancing and embracing essential financial management systems.
The FY25 Campaign Plan focuses on modernizing the Army’s financial systems, with platforms such as the General
Fund Enterprise Business System and Advana, ensuring smooth, secure, and efficient financial operations. Through
Enterprise Business System-Convergence, the campaign plan integrates financial and logistical data across the
Army, making it accessible and actionable for financial leaders Army-wide. Ongoing improvements to RMW and other
systems ensure the Army’s resource management adapts to meet the demands of an evolving battlefield.
Forging a Future of Financial Readiness
The FY25 Campaign Plan reflects the Army Financial Management & Comptroller community’s commitment to meeting
future challenges. By investing in people, processes, and systems, we are ensuring we have a vital role in Army
sustainment efforts. Our mission is clear: support every Soldier, every commander, and every Army leader by
maintaining financial readiness at every level. Guided by AFMS28, we are forging a future of financial
operations that are efficient and accountable, and we are ready to lead Army financial management forward.
Authors
The Honorable Caral E. Spangler serves as the Assistant Secretary of the Army (Financial Management and
Comptroller) (ASA[FMC]), the principal advisor to the Secretary of the Army on all matters related to
financial management and comptrollership. She has over 39 years of government service. She previously served
with the U.S. Marine Corps (USMC) as the Assistant Deputy Commandant for Program and Resources; as the
Principal Deputy ASA(FMC); as the Deputy for Budget, Office of the Assistant Secretary of the Air Force
(Financial Management and Comptroller); and as the Assistant Deputy Commandant for Resources (USMC). She has
a Master of Public Administration degree from Syracuse University.
LTG Paul A. Chamberlain serves as the Military Deputy for Budget, Office of the Assistant Secretary of the
Army (Financial Management and Comptroller). He previously served as Director of Army Budget, Headquarters,
Department of the Army; as the Director of Operations and Support in the Army Budget Office; and as the
commanding general of the U.S. Army Soldier Support Institute at Fort Jackson, South Carolina. His military
education includes the Signal Officer Basic Course, Infantry Officer Advanced Course, Special Forces Officer
Qualification Course and Language School, Command and General Staff College, and the Industrial College of
the Armed Forces - National Defense University (ICAF-NDU). He was commissioned into the Army in 1988 from
Clemson University and was assigned as a signal platoon leader. He has a Master of Business Administration
degree from Syracuse University and a Master of Science degree in national resource strategy from ICAF-NDU.