The Financial Management Directorate (FMD) provides planning, programming, budgeting & execution, and accounting services to WHS and its customers. These services include budget formulation, defense, and execution; financial management, internal audit, and compliance; budgetary accounting; financial reporting; Official Representation Funds management; purchase card and travel card program management; and resource management. The Director of the Financial Management Directorate is Ms. Roberta Lowe.
Expanded resources and additional information on FMD services is available to authorized CAC holders on the Customer Resources page.
WHS oversees a fully coordinated, auditable, and accurate budget fully compliant with directives and guidance. WHS provides a single point of contact for interpretation and dissemination of budget guidance, coordination, consolidation, and documentation of budget exhibits. For more information, authorized CAC holders may visit the FMD Customer Resources page.
Financial Reporting and Analysis
WHS supports customer financial reporting by preparing and distributing financial information, to include financial position, performance, accounting metrics, and formal financial reporting. WHS analyzes, interprets, and reports financial data and outcomes on a monthly basis to address cost, performance, and accounting results. For more information, authorized CAC holders may visit the FMD Customer Resources page.
Official Representation Funds (ORF)
WHS allocates, monitors, and reports ORF funds to OSD components for use by designated officials to host authorized official functions and extend official courtesies. WHS ensures utilization compliance with the Financial Management Regulation, DoD Instruction, and OSD policy. For more information, authorized CAC holders may visit the FMD Customer Resources page.
Travel Card Program
WHS administers the OSD/WHS Travel Card Program, facilitating a convenient and readily accepted method of paying official travel expenses while reducing overall administrative costs. The WHS Travel Card Program provides guidance and general information regarding policies, procedures, and documentation related to Travel Cards for card users and approving officials. Authorized WHS customers can learn more on the WHS Travel Card page.
Robbie Lowe was appointed to the SES in 2008, after a distinguished career in financial management while serving in the U.S. Air Force. She assumed the position as the Director, Financial Management Directorate (FMD) in January 2011.
She serves as the senior civilian executive and advisor to the Director, Washington Headquarters (WHS), on all financial management matters for specified DoD-wide operational and administrative programs. This includes oversight of $6.7 billion for the Office of the Secretary of Defense (OSD), WHS, and assigned Department of Defense (DoD) agencies as well as managing accounts for designated offices, programs, and task forces. In addition, Ms. Lowe is responsible for establishing and administrating the full spectrum of budgetary and financial management policy, programs, and procedures pertaining to funds appropriated for use by OSD, WHS, and other Defense activities as assigned.
Ms. Lowe received a bachelor of art degree in economics and business administration and a master of business administration (MBA) from William Carey University where she was recognized as the MBA student of the year.