Chapter 4-7 Directorate of Resource Management

Chapter 4-7

Directorate of Resource Management

To direct, oversee, and coordinate all those activities required to ensure that USMA obtains adequate resources, uses them efficiently and, accounts for them properly. Serves as the proponent for several USMA policies and regulations, specifically: USMA Regulation 10-1, Organization and Functions Manual; USMA Regulation 11-2, USMA Management Control Program; USMA Reg 37-1, Administration, Management, and Control of Financial Resources; AR 210-3, Non Standard Activities of the United States Military Academy and West Point Military Reservation; USMA Mission Mixed Funded Instrumentalities Policy; USMA operating policies on the Travel Card Program, the Defense Travel System, Overtime Management and, the Civilian Reclassification and Upgrade Process; and the USMA policy on the Plans and Resources Board (PRB). Also serves as the USMA proponent for the implementation of Army Regulation 1-1, Planning, Programming, Budgeting and Execution System (PPBE), ensuring full command participation in the process, and appropriate interface with the Department of Army and other Department of Defense agencies.

a. Exercises the comptroller functions of the United States Military Academy, and advises the Superintendent and USMA leadership on financial management.

b. Directs and manages the USMA financial management activities and operations, with the supervision of all functions within the directorate to obtain essential dollar and manpower resources to support the command's mission; ensures effective and efficient management and utilization of resources, and accurate and timely accounting for resources.

c. Leads the implementation of the Army Planning, Programming, Budgeting and Execution (PPBE) system at USMA, to include oversight of the USMA program development and requirements determination, preparation of annual budgets and target allocations, financial operations supporting execution, periodic reporting to HQDA, and financial accountability for resources received and expended.

d. Provides oversight for the establishment of resource management policy, including programming, budgeting and accounting; manpower management; organizational efficiency reviews; studies; and, productivity improvement programs.

e. Plans, organizes staffs, directs, and controls the activities of the directorate.

f. Formulates accounting policy for the installation and interprets accounting policies promulgated by HQDA; advises and develops plans and programs to implement the accounting and financial objectives of HQDA.

g. Establishes and maintains a system of administrative control of funds to avoid the over-obligation of public funds.

h. Provides the Career Program Manager for Career Programs (CP) 0f Comptroller (CP 11), and Manpower and Force Management (CP 26); serves as a member of the Junior Executive Council, HQDA Career Proponency Office.

i. Serves as the principal resource advisor of the Plans and Resources Board (PRB), with periodic reporting to the Superintendent in Executive PRB sessions attended by the USMA leadership.

j. Certifies year-end reports on behalf of the Superintendent, under delegated authority.

k. Ensures the directorate’s actions are coordinated with the US Army Garrison, West Point, as appropriate.

l. Ensures strong interface with appropriate Department of Army agencies to secure continued Army support for the USMA Competitive Sustainment Level (CSL).

m. To accomplish the Director’s missions and functions, the Director is assisted by an Office Manager and by a Deputy Director, a Commissioned Officer at the rank of Lieutenant Colonel, who acts on behalf of the Director in the Director’s absence.

b. Serves as the interface between DRM financial automation systems and financial automation systems in other USMA activities.

c. Coordinates with DOIM to ensure adequacy, accuracy and essentiality of systems input and challenges automated system requirements which do not appear necessary or which are duplicative.

d. Reviews, evaluates and validates the requirements of the DRM functional area users/managers to determine priorities to support their automation operations.

e. Develops and coordinates publication of user documentation of automation supplies.

f. Provides guidance and assistance in the training of appropriate installation personnel in the administrative and operation of financial accounting systems, procedures and methods.

g. Serves as hand receipt holder for the DRM’s automation equipment.

h. Assists with the maintenance of computer systems and the configuration, installation and replacement of hardware, software and networking cards.

a. Prepares and provides all standard financial statements and reports for Cadet Activities Fund, a non-appropriated fund (NAF) controlled by the Superintendent, USMA.

b. Provides professional NAF accounting advice and analysis to the RM and NAF managers, including the analysis of systems and procedures to determine reliability of reports.
c. Provides technical accounting advice and assistance to serviced activity financial managers.

d. Maintains fixed asset records for USMA DCA NAF.

e. Acts as liaison with Central NAF Payroll Office.

f. Acts as liaison with local banks and CFSC Central Bank, which maintains DCA NAF checking accounts.

g. Appoints disinterested inventory teams for Cadet Activities fixed asset and re-sale inventories, to include briefing and monitoring the teams. Recommends appropriate corrective action.

h. Computes the cost/budget to operate Cadet Activities NAF Accounting Branch.

i. Prepares all disbursement vouchers and ensures funds are available; signs checks.

j. Provides discount and interest lost report to activities.

k. Responsible for reconciling bank accounts.

l. Makes electronic funds transfer from local bank to Central Bank.

m. Responsible for ensuring debts are paid as prescribed in the Prompt Payment Act.

n. Maintains NAF IMPAC C.A.R.E accounting lines.

o. Maintains accounts receivable billing system.
4-7.4.2 Army Athletic Association (AAA) NAF Accounting Branch

Functions

a. Prepares and provides all financial statements and reports, presentations for AAA Fund, a non-appropriated fund (NAF) controlled by the Superintendent, USMA.

b. Provides professional NAF accounting advice and analysis to the RM and managers, including the analysis of systems and procedures to determine reliability of reports.

c. Provides technical accounting advice and assistance to serviced activity financial managers.

d. Monitors, tracks and capitalizes property book transactions which meet threshold of capital assets. Produces depreciation reports.

e. Reviews NAF payroll reports from Central NAF Payroll Office and journalizes into general ledger. Reconciles Power Pay for AAA Contract Coaches and prepares journal entries.

f. Acts as liaison with local banks and CFSC Central Bank which maintains NAFIs checking accounts.

g. Provides oversight and monitors compliance by insuring that transactions conform to Generally Accepted Accounting Principles (GAAP). Recommends appropriate corrective action.

h. Computes the cost/budget to operate Army Athletic Association NAF Accounting Branch.

i. Prepares all disbursement vouchers and ensures funds are available; signs checks.

j. Provides discount and interest lost report to activities.

k. Responsible for reconciling bank accounts.

l. Makes funds transfer from local bank to Central Bank.

m. Responsible for ensuring debts are paid as prescribed in the Prompt Payment Act

n. Provides cash flow analysis.

o. Serves as POC for auditing issues that arise during fieldwork performed during independent audits. Resolves issues.

p. Coordinates Summer Camp configuration for registration fees, posts and reconciles Summer Camp receipts and expenses.

q. Maintains accounts receivable billing system.

a. Provides professional accounting advice on all aspects of the Installation and Mission accounting program, appropriated funds and non-appropriated funds, including analysis of accounting systems and procedures to determine adequacy of accounting operations and reliability of reports.

b. Acts as the liaison with accounting personnel at higher headquarters, Defense Finance and Accounting Centers and Operating Locations and tenant activities for which the installation has accounting responsibility.

c. Provides accounting policy, procedures and systems to budget, program, and activity directors with regard to the use of standard Army and USMA-unique automated systems in support of installation financial management.

d. Provides guidance and assistance in the training of appropriate installation personnel in the administration and operation of financial accounting systems, procedures, and methods.

e. Provides professional accounting advice and assistance to serviced activity financial managers on fund control, management accounting reports, joint reconciliation, status of allotments, and reimbursement issues.

f. Performs joint review and analysis of open reimbursable orders and unliquidated obligations with responsible fund certifiers. Represents the USMA FOA with DA on Joint Reconciliation Program issues.

g. Serves as overall USMA Organization Defense Travel Administrator and acts as liaison between USMA and the DTS Tier III helpdesk.

h. Maintains USMA commitment ledgers for prior year funds for Operating Agency 17 and certifies the availability of those funds.

i. Administers and monitors the Army Travel Charge Card Program for the USMA Mission.

j. Maintains commitment ledgers for the Military Training Special Allotment (MTSA), coordinates funding and entitlements with USCC, USMA Budget Officer and HQDA.

k. Assists with IMPAC C.A.R.E accounting problems.

l. Provides accounting and systems support for DARS and ATLAS.

4-7 4.3.1Civilian Payroll Customer Service Representative (CSR) Section

Functions

a. Administers Defense Civilian Payroll System (DCPS) for the USMA Mission and US Army Garrison, West Point.

b. Provides Customer Service Representative support to all USMA employees in the Mission and Garrison.

c. Provides liaison support between USMA, DFAS Consolidated Payroll Office, CPAC and CPOC to resolve payroll- related problems.

d. Downloads and reconciles the DCPS Gross Pay File in order to maintain Budget Builder. Provides reports.
4-7.4.4. USMA Treasurer Branch

Functions

a. Supports the Corps of Cadets by managing cadet pay, cadet mess ration funds, scholarships and general cadet financial advice and services.

b. Serves as the Non Appropriated Fund (NAF) Custodian for the Cadet Mess Ration Fund (CMRF).

c. Accounts for and disburses cadet account funds. Maintains and controls cadet accounts and issues monthly statements to all cadets.

d. Prepares the annual cadet budget to plan the sources and uses of cadet pay and forecast the status of cadet accounts.

e. Receives, accounts for, and disburses funds for the Cadet Mess Ration Fund.

f. Prepares, maintains, and issues, to individuals concerned (other than cadets), monthly statements of charges for meals and miscellaneous purchases from Treasurer activities.

g. Provides check cashing and related banking services through the Pentagon Federal Credit Union (PFCU) for cadets.

h. Disburses cash through the PFCU to cadets for leaves, trips, and personal expenses.

i. Invests funds for the Treasurer, USMA under Non Appropriated Fund (NAF) investment rules.

j. Acts as the financial aid officer for the USMA. Provides counseling for cadets in the areas of cadet account maintenance and personal money management.

k. Accounts for and disburses USMAPS cadet account funds. Manages USMAPS cadets’ USMA initial deposit savings.

a. Establishes policy and procedures for a maintaining a comprehensive (mission and base operations), assessment of USMA Competitive Sustainment Level (CSL) resource requirements during all phases of defense planning, programming, budgeting, and execution.

b. Serves as the executive agent for Plans and Resources Boards, setting the agenda for working, alternate, and executive membership meetings commensurate with the needs of USMA leadership, and the Army Staff to make timely decisions.

c. Facilitates negotiations between mission and base operations resource advisors to establish operational and programmatic support levels.

d. Provides full range of appropriated fund control at USMA for the Comptroller of the Army.

e. Provides technical leadership and guidance to Mission resource managers to address the full scope of requirements inherent in USMA's participation in PPBES.

f. Provides full range of appropriated fund control support to USMA mission activities.

g. Develops civilian pay utilization policies and coordinates with mission activities to report on the effectiveness of those policies to the PRB.

h. Prepares appropriated fund portion of numerous Academy assessments which frequently become part of the public domain.

i. Serves as the Directorate executive agent in maintaining liaison with the other service academies, principally through Service Academy Comptroller Conferences.