Page 11 - FCA Diamond Point Sept 2023_eidts

FROM THE FIELD

THE FIRST 100 DAYS OF COMPTROLLERSHIP:

A guide to leading your unit’s resource management office
By Major Geoffery Mosley, and Lieutenant Colonel Brook Hess

You have just been assigned as a brigade S8 or deputy comptroller. What do you do now? What
documents and/or regulations will guide you as you enter this unfamiliar territory? A new

commander can look at any number of books about the first 100 days of leading a new
organization. Unfortunately, it is not the same for an Army comptroller. This article provides an
initial one-stop shop for confronting the numerous tasks and challenges in a resource management
office.

There are various sources available for specific positions, such as the Department of Defense
Financial Management Regulation, Volume 5: Disbursing Policy, for disbursing officers. This
regulation provides instructions regarding accountability reports, quarterly cash counts, and every
aspect of a disbursing office. Perhaps it is a bridge too far to expect such explicit guidance when
preparing for and running a comptroller office; especially considering the “art” versus the
“science” of comptrollership debate. However, we can prepare financial managers with a
framework for assuming a new comptroller role to ensure each new comptroller has the best
opportunity for success. The first 100 days in any job are always challenging. To address these
challenges, we break out the first 100 days of comptrollership into three periods: pre-assumption,
assumption, and post-assumption of duties. This provides a framework for consideration we
believe will prepare each new comptroller to ease the transition into a resource management office.

PRE-ASSUMPTION OF DUTIES (D-30 DAYS/PHASE I): Your job starts before you arrive. This
concept is critical to your success. The preparations described below merely provide the minimum
foundation required for a new comptroller.

Training: The Army Financial Management School provides a number of courses to prepare
financial management professionals, FMers, for various jobs and positions. You should complete
all mandatory and as much optional training as you can before your arrival. First-time or refresher
training will help begin your thinking of the responsibilities of your new position. You can also
contact the personnel in your new office, preferably the person you are replacing, to determine the
specific training requirements for your position.
As a comptroller, you will need to complete an approved fiscal law course; a requirement every
three years. You will also need training on the Defense Travel System (DTS), the Manager’s Internal
Control Program, and ethics. Audit training is highly encouraged by many former, current, and
senior FMers. You may also need to complete department specific training for the accounting and
asset management systems used in your branch of service. For example, Army comptrollers
complete General Fund Enterprise Business System and Global Combat Support System – Army
(GCSS-A) training before being provisioned to access either system.
You must also comply with the Department of Defense Financial Management (DoD FM)
Certification mandate. Much of the above training counts toward the DoD FM Certification. Bottom-
line, you can maximize your time as a comptroller by completing training requirements early. An
early start provides you with the opportunity to become familiar with the general standards,
regulations, and processes before you ever step into the job. You will not be an expert but you will
gain valuable insight and be prepared with questions when you arrive. This will make a good
impression on your new team, from top to bottom.

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