Page 4 - FCA Diamond Point Special Edition V1_20Jan2025

FROM THE FCA CHIEF OF STAFF/ AT THE FOREFRONT

Mark’s article provides a concise overview of the evolution of our Corps, essentially a "reader's
digest" version. It summarizes the structural changes in the Finance Corps from 1940 to the
present. While not exploring the rationale behind each change, Mark aims to document the Corps'
agility and its evolution as it adapts to broader shifts in the Army’s force structure. Finally, the
author shares his personal observations and conclusions with the reader.

I would like to thank Colonel Mark Brown (Retired) for his diligent work in researching and
coordinating this article, and for his ongoing contributions to the FCA and the Finance and
Comptroller Community.

Enjoy this Special Edition of the Diamond Points. We are looking forward to a great year ahead!

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A Historical Perspective on the Evolution of the COMPO 1 (Active Duty)
Finance Corps Force Structure from 1940 to Present
Colonel Mark L. Brown, U.S. Army Finance Corps (Retired)

Purpose: This examination of the evolution of the Finance Corps' force structure reflects Mark Brown's
passion and serves as an effort to document the Corps' agility and flexibility in accomplishing its mission
within an ever-changing Army.
TIMELINE / EVENT

During the 1940s
In support of the massive mobilization of forces for combat in two theaters during World War II, the
U.S. Army activated Table of Organization and Equipment (TO&E) Division Finance Sections (DFS)
to support deploying divisional units, and Finance Disbursing Sections (FDS) to support non-
divisional units. A typical DFS, commanded by a LTC, was authorized 44 personnel, while a typical
FDS, commanded by a Major, was authorized 20 personnel. By May 1945, the Finance Corps had
grown to 14,800 officers and enlisted personnel, which accounted for less than 1/5 of 1% of the
Army's total peak strength of 8,290,000 at the time.

During the period from 1950s to 1970s
Due to capability shortfalls identified during the Korean and Vietnam wars, along with the shift of
nearly all soldiers' pay record-keeping from the supported units to the DFS/FDS, the TO&E
personnel authorization was gradually increased to 120 for a typical DFS and 44 for a typical FDS.

After a period in which the DFS was part of the Division Administration Company, it was
reorganized and designated as a Division Finance Company under the Division Support Command
(DISCOM) in 1972. The typical Finance Company was authorized 120 personnel, including a LTC
(Division Finance Officer), a MAJ (Deputy Division Finance Officer), a CPT (Company Commander),
approximately five CPT/LT Assistant Finance Officers, one SGM, one 1SG, and one MSG.

During the 1980s
Personnel proponent and force structure design responsibilities are assigned to various
commands: the Training and Doctrine Command's (TRADOC) Combined Arms Center (CAC) at Fort
Leavenworth, KS, which oversees the Combat and Combat Support arms; the Combined Arms
Support Command (CASCOM) at Fort Lee/Gregg-Adams, VA, which is responsible for the Logistics
arms; and the Soldier Support Center (SSC) at Fort Benjamin Harrison, IN, which manages the
Personnel Service Support (PSS) arms, including AG, Finance, Chaplain, and JAG.

As part of the modernization and organizational improvement of the Army’s force structure,

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