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AT THE FOREFRONT

3. Given the ongoing efforts by HQDA and TRADOC to adjust the Army’s “tooth to tail” ratio,
increasing the proportion of combat arms relative to support arms, it is essential that
CASCOM, TRADOC, and HQDA recognize the need to protect the Finance Corps from any

further TO&E reductions. Any further cuts could jeopardize the Corps and its vital support
capabilities, which act as force multipliers for the Army. Additionally, these proponents must
ensure that the recently activated 45th Financial Management Center is adequately resourced
so that the Army is prepared to handle the complex financial management requirements of a
regional conflict in-theater. It may also be valuable for the 45th to be recognized as a
Command Designated Position List (CDPL) brigade-level command, with a CSM.

4. Lastly, it is crucial that CASCOM, TRADOC, and HQDA support Finance and Comptroller
proponents in ensuring that the doctrine published in FM 4-80 (Financial Management
Operations) includes the necessary procedures to activate in-theater local procurement
capabilities from the very beginning of a regional deployment. Achieving this capability will
require advanced coordination with the relevant logistics leadership, pre-deployment
exercises by the responsible units, and the integration of these procedures into the
appropriate logistics doctrine.

AUTHOR’S FINAL THOUGHTS:
Although equally important to the total force, COMPO 2 (Army National Guard) and COMPO 3 (Army
Reserve) units were not included in this paper to simplify the presentation, which would have been
too lengthy to fit into a single issue of Diamond Points (DP). Furthermore, I believe the stories of
COMPOs 2 and 3 would largely parallel those of COMPO 1. The source for the World War II period
information was Military Money: A Fiscal History of the U.S. Army Overseas in World War II by Walter
Rundell, Jr. (1980). For the other periods, the information is primarily drawn from my personal
recollections, research, and Finance Proponent briefing slides I’ve collected over the years.
I welcome any comments, corrections, or personal observations from DP readers! Please feel free to
contact me at colmarkbrownusa@gmail.com.

Finally, I would like to express my sincere gratitude to COL(R) Eric Zellars, COL(R) Randy Stevens,
and CSM(R) Billy Pantoja for their contributions to the preparation of this article. Their insights, facts,
and figures were invaluable in ensuring its accuracy and substance. I also wish to thank CSM(R) Paul
Morrissette, who made the publication of this article in Diamond Points – Special Edition possible. I
believe the Finance Corps Association and the DP serves as a valuable reference for all Finance
Corps leaders, across all components and retirees. I hope you enjoyed the article.

About the Author:

Colonel Mark L. Brown, U.S. Army Finance Corps (Retired) is a native of Pacific Grove, California. He
was a Distinguished Military Graduate and received a regular commission in 1976 and retired
following a 30-year career in 2006. He has a BBA Degree (Magna Cum Laude) from Gonzaga
University, Spokane, WA; a MBA Degree from Golden Gate University, San Francisco, CA; and a MS
Degree from National Defense University, Washington, DC. Colonel Brown’s military education
included the Finance Officer Basic and Advanced Courses, the Command and General Staff College,
and the Industrial College of the Armed Forces.

Colonel Brown held a variety of command and staff positions including: Chief of Disbursing, Company Commander,
and Deputy Division Finance Officer, 8th Finance Company, 8th Infantry Division (Mechanized), Baumholder,

Germany (1979-1983); Chief, Program/Budget Division, Office of the Comptroller, 1st Corps Support Command, XVIII
Airborne Corps, Fort Bragg, NC (1983-1986); Instructor/Writer, U.S. Army Finance School and Director, Personnel
Service Support Proponent Office, U.S. Army Soldier Support Center, Fort Harrison, IN (1986-1990); Group S2/3 and
Commander, 107th Finance Battalion, 18th Finance Group, XVIII Airborne Corps, Fort Bragg, NC (1991-1994);
Commander, 176th Finance Battalion, 175th Theater Finance Command, 8th U.S. Army, Seoul, Korea (1994-1996);
Chief, Security Assistance Budget/Programs Division, Office of the Comptroller, U.S. Indo-Pacific Command, Camp
Smith, HI (1997-1999); and Comptroller, U.S. Indo-Pacific Command, Camp Smith, HI (1999-2006). Chief, Security
Assistance Budget/Programs Division, Office of the Comptroller, U.S. Indo-Pacific Command, Camp Smith, HI (1997-
1999); and Comptroller, U.S. Indo-Pacific Command, Camp Smith, HI (1999-2006).

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