Financial Management Directorate

The Financial Management Directorate (FMD) provides a full range of resource management services to the WHS customer enterprise. These services include, but are not limited to, budget formulation and execution, disbursing and finance, audit support and compliance assessment, financial reporting, travel management, Official Representation Funds (ORF) oversight, manpower management, and systems support.

While a primary focus of effort is supporting activities within the Office of the Secretary of Defense (OSD), the Directorate also provides a mechanism to support over $1 billion in annual payments by the Military Services, Joint Staff, and other agencies for the use of building facilities, utilities, and maintenance. Submission of consolidated payments via a single conduit has provided a measurable positive impact.

Accounting Division (FMDA) - Provides financial and accounting services including processing of accounting events, analysis, and financial reporting (i.e., monthly/quarterly). Delivers relevant and accurate customer information to facilitate more informed business and financial management decisions.

Funds Control & Resource Management Division (FMDC) - Provides financial management advice and advocacy to WHS Directorates, OSD Principal Staff Assistant (PSA) organizations, and other enterprise customers. FMDC ensures the timely, accurate, and orderly flow of resources into and out of WHS Directorates. Responsibilities include compilation and dissemination of financial controls, monitoring the execution status for multiple appropriations across their respective lifespans, coordination of funding actions with Under Secretary of Defense (Comptroller) analysts, and tracking Unfunded Requirements. FMDC also facilitates and monitors execution of ORF for WHS and OSD. Additionally, FMDC serves as principal financial advisors to the WHS Directorates on all budgetary matters, providing support and guidance that (1) ensures well-developed, defensible, and executable budgets and (2) facilitates resource execution in accordance with applicable financial policies, laws and regulations. FMDC Resource Managers also provide liaison support to each PSA, serving as secondary sources of information and guidance.

Disbursing Division (FMDD) - Provides Treasury Direct Disbursement (TDD) services to facilitate various payments including contract vendor pay, individual reimbursement, and miscellaneous pay (e.g., utility bills, credit cards, etc.) FMDD works in concert with customers, partners, and stakeholders to provide customized payment solutions that are expeditious while ensuring invoices or claims are valid against the government.

Budget Execution Division (FMDE) - Manages execution (commitments/obligations) for all current and prior-year financial transactions within the expense and investment appropriations entrusted to WHS; FMD also provides order management for WHS-managed Revolving Funds (Pentagon Reservation Maintenance Revolving Fund, Building Maintenance Fund). Furthermore, this Division also serves as the primary FMD advocate to for resolution of execution issues.

Audit Support & Internal Controls Division (FMDI) - Assists WHS and mission partners reporting through the WHS Financial Statements to achieve financial, operational, and strategic goals while developing and maintaining an effective internal control environment consisting of auditable processes, procedures, and policies. FMDI plans and coordinates the Managers’ Internal Control Program (MICP) initiative within WHS and serves as liaison to internal and external stakeholders with respect to MICP tasks and activities. The Division serves as liaison between the organizations comprising the WHS financial reporting entity and financial statement auditors to enable proper information flow and understanding during an audit. The Division is the focal point for the development and implementation of corrective action plans to remediate audit findings and monitoring long-term financial management improvement efforts within the WHS financial reporting entity.

Programs & Resources Division (FMDM) - Provides planning and resource management support for FMD. Assists senior leadership with the implementation, application, and management of all personnel and administrative matters. Responsible for providing advice and recommendations to FMD leadership on Directorate operations and management support. FMDM conducts liaison with higher and lateral headquarters and is the primary coordinator for all FMD staff actions, training purchase card approvals; the Division also provides helpdesk support (Tier 2) for enterprise travel and Payroll Customer Service Representative assistance and oversight.

Program & Budget Division (FMDP) - Provides-programming and budget oversight to the WHS Directorates, the Office of the Secretary of Defense, the Pentagon Force Protection Agency, and other Defense Agencies. FMDP supports the development of resourcing strategies for its customers, providing timely and accurate budget year analyses, justification materials, reports and briefings related to the Programming Objective Memorandum, Budget Estimate Submission, and the President’s Budget for all resourcing requirements, as well as support to congressional engagements and the tracking and recording of all congressional budgetary decisions.

Manpower Management Requirements Division (FMDR) - Defines and assesses organizational structure to efficiently manage manpower authorizations across the enterprise. The Division’s strategic analysis of workforce requirements, financial and program management, and total workforce shaping provides a valuable decision support capability to leadership and stakeholders across WHS, OSD, and other supported Fourth Estate entities.

Systems Division (FMDS) - Provides system support to enable supported organizations to more effectively and efficiently accomplish their missions. The Division leverages enterprise technology resources, develops processes and tools, and shapes the monitoring infrastructure to improve financial management performance.