Page 6 - FCA Diamond Point Special Edition V1_20Jan2025

AT THE FOREFRONT

During the period from 2020 to 2024

Following the conclusion of the wars in Iraq and Afghanistan, the Army underwent a significant

restructuring to shift its mission focus from combating terrorist organizations to preparing for
potential aggression by a major land power, such as China or Russia. As part of this effort, the
Army sought to implement budget-driven reductions in the overall size of the active component
force structure while improving the "tooth to tail" ratio by increasing the proportion of combat
arms forces relative to combat support and combat service support forces.

As a result, the active component Finance Corps force structure was reduced from 11 Financial
Management Support Units (FMSUs)—located at the 106th in Germany, 176th in South Korea, 125th
at Schofield Barracks, HI, 230th at Fort Carson, CO, 4th at Fort Bliss, TX, 15th at Fort
Hood/Cavazos, TX, 9th at Fort Riley, KS, 101st at Fort Campbell, KY, 33rd at Fort Drum, NY, 82nd at
Fort Bragg/Liberty, NC, and 24th at Fort Stewart/Eisenhower, GA—to 4 newly reorganized Corps
Finance Battalions (C-FIBNs): the 82nd (later redesignated 18th) at Fort Bragg/Liberty, NC; the
106th in Kaiserslautern, Germany; the 125th at Schofield Barracks, HI; and the 15th at Fort
Hood/Cavazos, TX.

The allocation basis for the new C-FIBN changed from one per augmented division equivalent to
one per Corps. The C-FIBN, commanded by a LTC, is larger than the previous FMSU and is
authorized a Headquarters Company with 54 personnel and two Finance Companies (each
commanded by a CPT) with 70 personnel, for a total of 194 personnel. The 125th C-FIBN is further
authorized a third company to support the 8th Army in South Korea. The three theater-level FMSCs
(18th at Fort Bragg/Liberty, NC; 175th at Fort Shafter, HI; and 266th in Germany) were inactivated.
To accomplish the theater-level financial management mission in the active component, the 45th
Financial Management Center was activated in 2023 in Indianapolis, IN, under the U.S. Army
Financial Management Command (USAFMCOM). This new center is intended to serve as a readily
deployable asset in the event of mobilization for a regional conflict.

During the period from 2025 to 2030 – The future is uncertain, but I believe the evolution and agility
of the Finance Corps’ structure will persist, and our critical mission requirements will continue to
endure.

OBSERVATIONS AND CONCLUSIONS:
1. Over the 50 years between 1940 and 1990, the resources invested in the TO&E Finance Corps
force structure, coupled with organizational innovations, significantly increased the Army’s
support capabilities at a relatively low cost. During this time, the Finance Corps played a vital
role in maintaining the morale of millions of soldiers by providing accurate and timely pay,
relieving units of the administrative burden of individual pay record-keeping, and enabling
battlefield commanders to pay for goods and services in theater. This capability made
resources such as food, water, fuel, lubricants, transportation, shelter, construction materials,
and labor available more quickly, while reducing the need for bulk shipments from the United
States.

2. In the 34 years since 1990, both the U.S. Army and the TO&E Finance Corps have undergone
substantial reductions. Over this period, the COMPO 1 TO&E Finance Corps decreased from
seven brigade-level commands to zero, and from twenty battalion-level commands to four. A
reassuring point is that the Finance Corps still maintains a proportion of the overall Army
similar to what it had during World War II. The current Finance force structure, consisting of
approximately 918 officers and enlisted personnel, remains about 1/5 of 1% of the Army’s 2025
budgeted active-duty end strength of 442,300. Additionally, the current finance battalion has
far greater computing and communications capabilities than those in the past.

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