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Financial Management Directorate

The Financial Management Directorate (FMD) provides a full range of financial services (planning, programming, budgeting and execution, accounting, disbursing, and auditing) for over $11 billion in funding for 23 beneficiary organizations.

While the primary duty of FMD is to support activities within OSD, the Directorate provides the mechanism to support payment by the Military Services, Joint Staff, and other agencies for the use of building facilities, utilities, and maintenance of nearly $1 billion annually. This allows for consolidated payments – one bill to pay versus many – which in turn leads to efficiencies for the Military Services.

    

The Financial Management Directorate provides planning, programming, budgeting, execution, accounting services, manpower management and Defense Travel System (DTS) management support to WHS and its customers.  These services include budget formulation, defense, execution, financial management, internal audit and compliance, budgetary accounting, financial reporting, Official Representation Funds (ORF) management, purchase card and travel card program management, and resource management.

Accounting and Systems Division (FMDA) - Provides financial and accounting services including processing of accounting events, analysis, reporting and monthly/quarterly financial reporting.  Provides customer information to make better business and financial management decisions.  Provides Tier I helpdesk to WHS supported customers using the Defense Agencies Initiative.

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.

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. The division 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.

Budget Execution Division (FMDE) - Manages execution (commitments/obligations) for all financial transactions current and prior year appropriations entrusted to WHS FMD and provides order management for Revolving Funds (RF).  Further, this division also serves as the FMD advocate to OSD Components for all current- and prior-year funding/execution issues. 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, and provider of the Defense Travel System (DTS) Helpdesk Support (Tier 2) for WHS and OSD.

Program & Budget Division (FMDP) - Provides the planning, programming and budget oversight to the Washington Headquarters Services (WHS) Directorates, the Offices of the Secretary of Defense (OSD), the Pentagon Force Protection Agency (PFPA), and other Defense Agencies.  FMDP manages and administers a financial management governance structure and related processes in support of developing resource strategy and provides timely and accurate budget year analyses, justification materials, reports and briefings related to the Programming Objective Memorandum (POM), Budget Estimate Submission (BES), and the President’s Budget for Baseline and Overseas Contingency Operations (OCO) requirements and all official actions requiring revision to the budget.


Funds Control & Resource Management Division (FMDC) - Provides financial management advice and advocacy to WHS Directorates and OSD Principal Staff Agencies (PSAs).  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 OSD Comptroller Analysts, and tracking Unfunded Requirements.  FMDC also facilitates and monitors execution of Official Representation Funds 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.  Resource Managers also provide liaison support to OSD PSAs, serving as secondary sources of information and guidance.

Manpower Management Division (FMDMMD) - Performs total force manpower oversight, resource and organizational structure determinations, budgeting analyses during the annual programming review, and billet management for the Office of the Secretary of Defense and the Washington Headquarters Services, and develops strategic manpower policies, procedures, and regulations in support of the Office of the Chief Management Office's oversight role of the Defense Agencies and Field Activities.