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Rack XF – Financial Management & Stewardship
Aisle X — Resource Management
Library: Main Page — Professional Development (A) — Defense Enterprise (E) — Force Structure (F) — Modernization (M) — Personnel (P) — Readiness (R) — Special Enterprises (S) — Resource Management (X) — References (Z)
Resource Management (X): Annual Budget Requests (XB) — Military Spending & Cost Analysis (XC) — Financial Management & Stewardship (XF) — National Fiscal Process (XN) — Planning, Programming, Budgeting, and Execution (PPBE) Systems (XP)
Disclaimer: The inclusion of resources here is for informational, historical, and research purposes only and is provided as a service for US Army War College faculty, students, and graduates to support their educational and professional requirements. These may include outdated or superseded materials. The inclusion of these materials does not constitute endorsement by the U.S. Army War College, the U.S. Army, or Department of Defense.
This rack provides resources regarding fiscal stewardship and the ethical and moral considerations of spending public funds and allocating government resources. Readers are encouraged to help separate or monitor the resources on these shelves for gaps and overlaps. Currently the rack has only one shelf. Your input will be helpful!
This shelf provides resources relating generally to matters of spending & cost analysis. This is a stub. Please help out!
Faculty Publications:
- Galvin, Thomas P. “Financial Management at the Enterprise Level: Some Foundational Principles,” DM Faculty Paper #XF-001.
Laws, Policies, Memos, and Regulations (sorted by regulation number):
- Department of Defense (USD(C)), Department of Defense Financial Management Regulation (DoD FMR), DoD Regulation 7000.14-R, https://comptroller.defense.gov/FMR/fmrvolumes.aspx
- Note: At the above link, DoD FMR is divided into 16 volumes plus introduction and glossary and only the current version is accessible. Many volumes are large PDF files and are updated separately. Superseded versions of each volume are not presently available.
- Department of Defense, Joint Travel Regulations: Uniformed Service Members and DoD Civilian Employees (Washington, DC: Department of Defense). 2021 Version | 2018 Version
- Government Accountability Office, GAO Yellow Book (Government Auditing Standards): 2024 version | 2018 version
- Joint Publication 3-80, Resource Management, January 2018.
- Office of the Deputy Chief Management Officer, “Department of Defense Conference Guidance,” Version 4.0 (Washington, DC: Department of Defense, June 29, 2016).
- Office of Management and Budget, 2 CFR Part 200, Appendix XI — Compliance Supplement (Washington, DC: Office of Management and Budget, 2020).
- Zients, Jeffrey D., “Promoting Efficient Spending to Support Agency Operations,” (memorandum, Executive Office of the President, Office of Management and Budget, May 11, 2012).
Strategies and Reports:
- Department of Defense, Financial Management Strategy FY22-26 (Washington, DC: Department of Defense, 2022).
- Department of Defense, Agency Financial Report: Fiscal Year 2022 (Washington, DC: Department of Defense, 2022), https://comptroller.defense.gov/Portals/45/Documents/afr/fy2022/DoD_FY22_Agency_Financial_Report.pdf
- NOTE: DoD Agency Financial Reports for 2002-2022 are available at https://comptroller.defense.gov/ODCFO/afr/. Webpage also contains links to the military services’ financial reports (availability may depend on the service, and reports for the DoD Components (e.g., DCAA, DISA, DFAS).
- Department of Defense Inspector General, Audit of the DoD’s Plans to Address Longstanding Issues with Outdated Financial Management Systems, redacted version (Washington, DC: Department of Defense, 2024).
- Army, Financial Management Strategy 2028: Campaign Plan FY23 (Washington, DC: Department of the Army, 2022).
- Army, Army Finance Strategy 2026 (Washington, DC: Department of the Army, 2020).
- Government Accountability Office, DoD Financial Management: Improving Systems Planning and Oversight Could Improve Adaptability, Report #GAO-23-106817 ((Washington, DC: Government Accountability Office, 2023).
- Government Accountability Office, Financial Audit: U.S. Government’s Fiscal Years 2012 and 2011 Consolidated Financial Statements, Report #GAO-13-271R (Washington, DC: Government Accountability Office, 2013).
- Government Accountability Office, Financial Management: DoD’s Report on Precommand Financial Management Training, Report #GAO-19-86R (Washington, DC: Government Accountability Office, 2019).
- Steinhoff, Jeffrey C., FINANCIAL MANAGEMENT: Effective Internal Control is Key to Accountability, Report #GAO-05-321T (Washington, DC: Government Accountability Office, 2005).
Commentaries (inclusion does not represent endorsement):
- Betts, Richard K. “A Disciplined Defense: How to Regain Strategic Solvency,” Foreign Affairs 86, no. 6 (November-December 2007): 67-80, https://www.foreignaffairs.com/articles/united-states/2007-11-01/disciplined-defense
- Roth, Margaret C., “Riding Out the Storm: Better Buying Power Initiatives Play Crucial Role as Army Deals with Funding Uncertainties, Sequestration Cuts,” Army AT&L (April-June 2013): 10-18.
Title image credit: U.S. Army photo, public domain.
Resource Management (X): Annual Budget Requests (XB) — Military Spending & Cost Analysis (XC) — Financial Management & Stewardship (XF) — National Fiscal Process (XN) — Planning, Programming, Budgeting, and Execution (PPBE) Systems (XP)
Library: Main Page — Professional Development (A) — Defense Enterprise (E) — Force Structure (F) — Modernization (M) — Personnel (P) — Readiness (R) — Special Enterprises (S) — Resource Management (X) — References (Z)