Microsoft Word - FINAL_AFS26 Strategic Plan

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ARMY FINANCE STRATEGY 2026

Assistant Secretary of the Army

(Financial Management and Comptroller)

November 2020

Leader’s Message

Today’s Army faces unprecedented challenges in meeting the

demands of multi-domain operations. Most recently, the Army

made a transition to digital operations almost overnight in response

to the pandemic, which further highlighted the Army’s need to

modernize its business environment so that we can operate at the

speed of industry and better respond to rapidly changing

requirements. The Army must engage in transformational change

to build and sustain operations across the force as it prepares for

both competition and armed conflict. In order to execute the Army Financial Management &

Comptroller (FM&C) Mission – to optimally resource the Army – the Financial Management

functions across the Army, in partnership with the other functional domains, must commit to

business transformation. The Army Finance Strategy 2026 (AFS26), detailed below, is

intended to guide the Army Financial Management community as we work to modernize our

people, processes, technology, and policies to better serve the Army in the Information Age.

A key to achieving this vision will be a trained, and highly skilled Financial Management

workforce, of both Military and Civilian professionals, who are equipped to help the Army justify,

obtain, and utilize the resources needed to

achieve the Army’s Mission. As a complement

to the workforce development, the AFS26

prioritizes activities to simplify our enterprise

business systems, reengineer business and

budget processes, achieve auditability, and retool the workforce. The AFS26 provides a

construct for planning, executing, and tracking progress towards our overall goals for driving

Army’s financial and resource management capabilities into the future.

Transforming Army Financial Management will be a challenge; but the AFS26 is intended to

meet that challenge by shaping the direction of future Financial Management and establishing

irreversible momentum towards modernization that will better position Army’s finance

professionals to adapt to the needs of tomorrow’s Army.

“Some people resist change because they

focus on what they are going to lose instead of

what they are going to gain.” – Ryan McCarthy

JONATHAN D. MOAK

Principal Deputy Assistant Secretary of the Army

(Financial Management and Comptroller)

TABLE OF CONTENTS

1.0

Executive Summary ____________________________________________________ 1

2.0 Army Finance Strategy 2026 (AFS26) Overview ______________________________ 3

2.1 The AFS26 Structure ___________________________________________________ 4

2.2 Guiding Principles – Mission and Strategic Objectives _________________________ 7

2.3 Foundational Enablers – The Five Pillars of Acceleration _______________________ 7

2.4 Strategic Goals and Objectives ___________________________________________ 8

Goal One – Deliver efficient, reliable financial and resource management support to

enable the Army Mission __________________________________________________ 9

Goal Two – Enable Financial Management workforce with tools and training ________ 12

Goal Three – Achieve sustainable auditability ________________________________ 15

2.5

Priority Campaigns ____________________________________________________ 17

ERP Modernization – Project Enterprise Business Systems (EBS) Convergence _____ 19

Planning, Programming, Budgeting, and Execution (PPBE) Optimization ___________ 20

Financial Accountability Improvement ______________________________________ 21

Workforce Development _________________________________________________ 22

2.6

Supporting Campaigns _________________________________________________ 23

2.7

Performance Management Plan __________________________________________ 24

2.8

Conclusion __________________________________________________________ 25

1.0 EXECUTIVE SUMMARY

Overview

The Army is focused on modernization, reform, and readiness to confront the task of

rebalancing its strategic capabilities to better align with a new era of competition in a fiscally

constrained environment. The Army Financial Management (FM) functions must modernize

their business processes, system environments, and workforce to continue to support the

FM&C mission. The Assistant Secretary of the Army for Financial Management & Comptroller

(ASA (FM&C)) has developed a comprehensive strategy to improve the efficiency and

effectiveness of Army’s finance functions: The Army Finance Strategy 2026 (AFS26). This five-

year plan, as called for in Army’s legislative authority (10 U.S. Code § 7022), establishes key

goals, objectives, and a continuous process to transform finance operations by FY2026. The

strategy is intended to foster alignment, integration, innovation, and transparency amongst

organizational priorities and stakeholders in order to help mitigate the risk of misaligned or

divergent efforts that could slow progress and lessen overall impact.

The AFS26 Strategic Components and Framework

The AFS26 provides a framework for ASA (FM&C) leadership to leverage as a collaborative

mechanism aligning organizational priorities with activities executed across the Army’s

Business Mission Area (BMA) Domains to drive modernization, reform, and readiness. The

AFS26 details the strategy’s direction through six strategic components. The strategic

components are the AFS26 Mission, Strategic Outcomes, Strategic Goals, Strategic

Objectives, and Priority Campaigns that are upheld by the foundation enablers – the Five Pillars

of Acceleration. The definition and description of each strategic component are in Figure 2.1.1

and Figure 2.1.2, respectively. These components are used in the AFS26 Strategic Framework

1.0 EXECUTIVE SUMMARY

to document how organizational priorities are supported by key goals, objectives, and

initiatives. The AFS26 Strategic Framework provides the structure to establish relationships

across priorities and stakeholders while aligning to the strategy’s direction and promoting

mission-focused activities. The AFS26 Strategic Framework construct is documented in Figure

2.1.3.

Conclusion

The AFS26 Plan provides strategic direction to support the Army’s Mission and decision-

making through sustainable improvements to FM capabilities’ efficiency, and effectiveness.

The AFS26 structure is intended to improve the effectiveness of Army FM modernization efforts

by fostering alignment, integration, and transparency to coordinate BMA Domain stakeholders

and enable adjudication of key decisions. The AFS26 Strategic Plan is accompanied by the

AFS26 Performance Management Plan. The AFS26 Performance Management Plan details

the AFS26 implementation and execution mechanisms to organize, track, and sustain the

AFS26 activities for the duration of the five-year plan.

2.0 ARMY FINANCE STRATEGY 2026 (AFS26) OVERVIEW

As the Army confronts the task of rebalancing its strategic capabilities to better align with a new

era of competition, it must meet the challenge of doing so in a fiscally constrained environment.

The Army must update its business processes while reorienting its FM workforce in order to

maximize the warfighting capability achieved with each taxpayer dollar spent.

FM is one of the key BMA Domains that support the Army and its modernization is required to

achieve the Army’s overall strategic priorities. This modernization must be accomplished with

the leadership of the ASA (FM&C) and other leaders both within the Office of the ASA (FM&C)

and elsewhere in the Army. The ASA (FM&C), specifically, is charged with optimally resourcing

the Army to fight and win our nation's wars and effectively serve Soldiers, Civilians, and

American Taxpayers.

To that end, the ASA (FM&C) has developed a comprehensive strategy to improve the

efficiency and effectiveness of Army’s finance functions in the coming years: The Army Finance

Strategy 2026 (AFS26). This five-year plan, as called for in Army’s legislative authority (10 U.S.

Code § 7022), establishes key goals and objectives to transform finance operations by FY2026

through the execution of four Priority Campaigns and additional Supporting Campaigns. The

strategy is intended to foster alignment, integration, innovation, and transparency amongst

organizational priorities and stakeholders in order to help mitigate the risk of misaligned or

divergent efforts that could slow progress and lessen overall impact. The AFS26 is designed

to guide implementation of a lasting, sustainable operating model that better integrates and

aligns finance functions with mission activities while establishing a more efficient way of

achieving the ASA (FM&C) Mission. The AFS26 is part of a fundamental shift in how the Army

2.0 ARMY FINANCE STRATEGY 2026 (AFS26)

OVERVIEW

solves problems at the speed of relevance to be effective within a rapidly changing

environment.

The AFS26 supports the Army’s Mission and decision-making processes with sustainable

improvements to FM capabilities, efficiency, and effectiveness. The AFS26 Strategic Outcomes

(end state) are:



Deploy a new ERP system that integrates Army’s business domains and improves its

processes to better support operations and achieve a sustainable audit opinion;



Transform financial operations and resource management by enabling technology to be

more effective stewards of the budget; and



Realign Army’s FM workforce and train the FM community to utilize new tools that will

improve the efficiency and effectiveness of FM functions in support of Army’s Mission.

2.1 The AFS26 Structure

The AFS26 Strategic Framework represents the high-level relationships between the different

strategic components that are explained in more detail below. The strategic components are

the AFS26 Mission, Strategic Outcomes, Strategic Goals, Strategic Objectives, and Priority

Campaigns that are upheld by the foundation enablers – the Five Pillars of Acceleration. The

descriptions of each strategic component are in Figure 2.1.1 below.

Figure 2.1.1 The AFS26 Strategic Component Descriptions

STRATEGIC OUTCOMES

Define the organization’s desired end-state to guide stakeholder focus, based on the five-year

time horizon.

AFS26 MISSION

Outlines the underlying motivation for modernization and developing a strategic plan for the

Army’s BMA Domain, Financial Management.

STRATEGIC GOALS

Describe the high-level focus areas for change and improvement in Army Financial

Management and to achieve the AFS26 Mission and Strategic Outcomes.

These components detail the direction of the strategy and promote targeted actions toward

mission-focused activities. The strategy component elements are outlined in Figure 2.1.2.

Figure 2.1.2 The AFS26 Strategic Component Elements

AFS26 Mission

To support the Army’s Mission and decision making through sustainable improvements to Financial

Management capabilities, efficiency, and effectiveness.

Strategic Outcomes

• Deploy a new ERP system that integrates Army’s business domains and improves its processes

to better support operations and achieve a sustainable audit opinion.

• Transform financial operations and resource management by enabling technology to be more

effective stewards of the budget.

• Realign Army’s FM workforce and train the FM community to utilize new tools that will improve

the efficiency and effectiveness of FM functions in support of Army’s mission.

PRIORITY CAMPAIGNS

Employ resources to attain the AFS26 Mission and Strategic Outcomes consistent with the

Strategic Goals and Objectives. The AFS26 Priority Campaigns represent the major muscle

movements designed to translate AFS26 into operational activities and tasks.

STRATEGIC OBJECTIVES

Support the Strategic Goals and facilitate alignment across AFS26 efforts working towards

common outcomes with the intent of driving alignment, coordination, and collaboration across

the Campaigns and AFS26 stakeholders.

THE FIVE PILLARS OF ACCELERATION

Foundational construct that defines the culture and environment in which the strategy will be

refined and executed to achieve the desired end-state.

Strategic Goals

• Goal 1 – Deliver efficient, reliable financial and resource management support to enable the

Army Mission

• Goal 2 – Enable financial management workforce with tools and training

• Goal 3 – Achieve sustainable auditability

These components are organized in the AFS26 Strategic Framework to provide a simplified

view that highlights the intended integration points between stakeholders and across activities.

Figure 2.1.3 documents this framework, a construct that ASA (FM&C) leadership have used to

communicate the AFS26 structure to internal and external stakeholders in a way that can be

broadly understood. More information on the individual elements of the framework and their

relevance to Army’s Mission is detailed later in the document.

Strategic Objectives

• SO 1.1 Strengthen linkages between Planning, Programming, Budgeting, and Execution

• SO 1.2 Improve and standardize business processes to better support the Army’s Mission

• SO 1.3 Improve utilization of data & cost estimation techniques to inform decision making

• SO 1.4 Simplify FM IT business systems and interface environment

• SO 2.1 Realign Army FM workforce from a transactional to analytical focus

• SO 2.2 Promote a culture of innovation in collaboration with other business domains

• SO 2.3 Attract and retain top talent

• SO 2.4 Institutionalize improved finance and accounting competencies & practices

• SO 3.1 Achieve and sustain a financial statement audit opinion

• SO 3.2 Improve consistency, reliability, and transparency of resource-related information

Priority Campaigns

• ERP Modernization – Project EBS Convergence

• PPBE Optimization

• Financial Accountability Improvement

• Workforce Development

The Five Pillars of Acceleration

• Develop the Workforce

• Assess & Align Our Culture

• Build the Bench

• Inspire Innovation

• Enhance Communication

Figure 2.1.3 The AFS26 Strategic Framework

2.2 Guiding Principles – Mission and Strategic Objectives

The AFS26 Mission and Strategic Outcomes guide the strategy and stakeholder focus to

collectively define the desired end-state for Army FM. The AFS26 Mission and Strategic

Outcomes are defined in Figure 2.2.1.

Figure 2.2.1 The AFS26 Mission and Strategic Outcomes

2.3 Foundational Enablers – The Five Pillars of

Acceleration

The ASA (FM&C) developed The Five Pillars in advance of the AFS26 to serve as the

foundational elements supporting the organization’s mission and vision; it serves a similar

foundational role in the AFS26 Strategic Framework. The Five Pillars are designed to transform

the workforce, accelerate Strategic Outcomes, and foster communication and innovation in the

organization.

Figure 2.3.1 The Five Pillars of Acceleration

2.4 Strategic Goals and Objectives

The Strategic Goals and Objectives capture direction and guidance from leadership for the FM

functions to manage towards and track against in support of achieving the AFS26 Mission. The

objectives support the goals and are intended to help drive alignment, coordination, and

collaboration across Army’s financial and resource management functions. Additionally, the

desired outcomes for each objective support the target state that the Priority and Supporting

Campaigns are working towards.

Goal One – Deliver efficient, reliable financial and

resource management support to enable the Army

Mission

The Army BMA Domains – Financial Management, Acquisition, Logistics, and Human

Resource Management – collaborate to provide the resources and information necessary to

field the capabilities that support the Army’s Mission. Delivering reliable financial and resource

management support is enabled by modernized and standardized business processes, a

simplified business system environment, improved integration throughout Planning,

Programming, Budgeting, and Execution (PPBE), and applying data in support of more

informed decision-making.

OBJECTIVE 1.1 – Strengthen linkages between Planning, Programming, Budgeting, and

Execution

Tightening integration throughout the PPBE process, from capability needs to program design

to securing funding and acquiring the goods and services needed, can improve efficiency while

delivering maximum capabilities to the battlefield. Improving the connections between PPBE

organizations and phases by adopting proven process improvement while working to

standardize data elements across domains will allow the Army to more effectively use and track

resources to maintain the combat readiness required to fight and win America’s wars.

 Established governance to provide priority requirements, decision support, and communication

functions

 Defined organizational roles and responsibilities designed to be more collaborative and

responsive

 Adopted shared data elements and rules that enable PPBE E2E program analysis without

crosswalks

 Provided greater visibility into available program priorities and resources with common views

across the Army

DESIRED OUTCOMES

Goal One – Deliver efficient, reliable financial and resource

management support to enable the Army Mission

OBJECTIVE 1.2 – Improve and standardize business processes to better support the Army’s

Mission

Deploying modernized business processes that conform to commercial standards to the extent

practical is essential to improving the sustainability of Army’s Mission support functions in a

fiscally constrained environment. Sufficiently integrated and standardized business processes

can be more easily augmented with new technologies to provide more dynamic and reliable

financial information. Expected improvements will support process acceleration with improved

data accuracy, thus reducing the need for reconciliation and attendant error correction.

OBJECTIVE 1.3 – Improve utilization of data and cost estimation techniques to inform decision-

making

Data analytics and cost estimation techniques provide Army Senior Leaders (ASL) with critical

information to make appropriately informed decisions. Improving the timeliness, accuracy, and

reliability of financial information will better support critical investment and resource allocation

decisions that fund activities aligned to Army priorities.

OBJECTIVE 1.4 – Simplify FM IT business systems and interface environment

Consolidating the Army’s business systems environment will reduce the cost and complexity

of supporting operations both within the FM community and between FM and other Army

functions. Implementing an integrated technical solution will improve financial and resource

 Consolidated and standardized business processes to increase reliability and facilitate

application of internal controls for common processes

 Completion of process standardization across the enterprise while minimizing customization to

enable more efficient and sustainable long-term mission support

 Application of industry and DoD best practices to improved business processes

 Identified and resolved process deficiencies while maintaining a cycle of continuous process

improvement

 Integrated processes that have enabled cross-domain support by common systems

DESIRED OUTCOMES

 Adoption of uniform data standards to improve quality and simplify use of data

 Applied data analytics technology in regular use to inform analysis and support decision-

making across the Army FM community

 Regular, accessible data-driven support available for leadership to make critical, strategic, and

operational business decisions

 Expanded use of market and other data sets not sourced from Army systems to inform a cost-

conscious culture as a core component of Army’s response to potential budget shifts

DESIRED OUTCOMES

management capabilities, operational efficiency, the availability and timeliness of information,

and compliance throughout the Army.

 Improved data quality that enables expanded application of shared reporting across domains

 Enhanced user experience for all types of users that improves compliance

 Achieved more timely and accurate visibility into available resources and financial information

 Reduced IT operations and maintenance (O&M) costs given reduced number of systems in

use

 Implemented more efficient FM operational support through elimination of capability

duplication and overlap

DESIRED OUTCOMES

Goal Two – Enable Financial Management workforce with

tools and training

The future of Army FM depends on inspiring and enabling the workforce to engage in higher-

level problem solving that translates into more efficient and effective operations. The AFS26

supports developing a high achieving, integrated Civilian and Military FM workforce with the

right skills, grades, series, and depth in the appropriate functions to fully realize the potential

of operating model improvements the Army is making. A key component of this Strategic Goal

is aligning the workforce with processes and technology to improve automation where

appropriate and enable resources to focus on analysis and continuous improvement efforts.

OBJECTIVE 2.1 – Realign Army FM workforce from a transactional to analytical focus

FM competencies in industry have been evolving from a transactional focus towards a value-

adding, strategic, and analytical focus for some time. Aligning Civilian and Military skillsets with

the projected analytical talent demands will benefit the Army's Mission, the ASA (FM&C)

organization, and the workforce itself. Assessing knowledge and skills in the existing workforce

will be key to appropriately identifying talent demands that require workforce realignment or

development. Realigning the workforce to provide the relevant skills in the right areas will

improve performance and productivity while increasing job satisfaction. Deploying automation

that reduces the need for people to perform redundant, labor-intensive tasks will enable FM

personnel to focus on more impactful analysis.

Goal Two – Enable financial management workforce with tools

and training

OBJECTIVE 2.2 – Promote a culture of innovation

Transformation efforts require an environment that encourages innovation and a reasonable

tolerance for risk to support accelerated and continuous improvement. Adopting a culture of

innovation will ensure that Army’s people, process, and technology is operating at the speed

of relevance. Encouraging new methods and ways of thinking proactively will set Army FM on

a course towards meaningful improvement.

OBJECTIVE 2.3 – Attract and retain top talent

Cultivate an environment where Soldiers and Civilians feel motivated and empowered to shape

the future of Army FM. By adopting a more holistic approach to talent management for the

executive and staff levels to obtain broad experience across financial operations and

controllership, the Army will have a stronger workforce and improved retention. Implementing

an improved FM talent sourcing strategy will also help the Army FM BMA Domain to bring in

resources with the right backgrounds to enable its future operating model.

 Leveraged technology and comprehensive assessments to evaluate individual knowledge,

skills, and behaviors to maximize human potential and output

 Optimized alignment and integration of the Civilian and Military workforce to ensure processes

and systems are appropriately staffed

 Developed feedback mechanisms and performance indicators to measure the effectiveness of

talent alignment efforts, identify talent gaps, and further refine Army developmental programs

 Established training opportunities for interested FM workforce members to increase their data

science or analytical skills

 Adopted mindset for the workforce to be empowered and enabled by tools rather than the

workforce needing to keep the tools running

DESIRED OUTCOMES

 Completed a change management effort to institutionalize ground up innovation with

leadership sponsorship in the FM community

 Increased knowledge sharing for forward-thinking and problem-solving (i.e. use of Microsoft

Teams and other collaboration tools)

 Increased diversity of talent – knowledge, skills, behaviors, and preferences

 Short-term (3 months) assignments to other offices within ASA (FM&C) to increase knowledge

to promote diversity of thought and how your job impacts other offices.

 Innovative projects using DoD data science platforms (Vantage, ADVANA) shared across the

FM workforce

DESIRED OUTCOMES

OBJECTIVE 2.4 – Institutionalize improved finance and accounting competencies and

practices

An appropriately educated, trained, and certified FM workforce will align the available talent

and skills with the financial and accounting competencies necessary to support the future FM

operating model. In working to strengthen the workforce’s knowledge of the theoretical and

practical aspects of their roles, they will be better positioned to execute processes as intended.

The FM workforce will be empowered to make appropriate improvement recommendations and

proactively address issues proximate to the mission.

 Developed talent management plan to hire for talent demands in a timely and targeted way

 Developed FM differentiated career paths to retain and develop talent while realigning

personnel appropriately to fill talent demands

 Increased leadership emphasis and clear communication to the FM workforce on developing

cohesive and productive teams

DESIRED OUTCOMES

 Improved curriculum and reskill, train, and develop FM workforce to meet talent demands by

leveraging academic partnerships

 Continued participation in DoD FM Certification Program (DFCP)

 Deployed appropriate number of skilled and capable professionals to execute the FM roles

and responsibilities

DESIRED OUTCOMES

Goal Three – Achieve sustainable auditability

All Army BMA Domains are responsible to support achieving and sustaining auditability. Goal

3 fosters an environment that compliments and enables the Financial Improvement and Audit

Readiness (FIAR) Plan and Manager’s Internal Control Program (MICP). The integrated AFS26

plan reinforces progress toward audit milestones established to achieve a full financial

statement opinion enabled by people, process, and technology. By achieving an opinion, the

Army will have established an important foundation of process and data integrity that will

redound to the benefit of decision-makers across the Army who can have more trust and

confidence in the data they use to inform their decisions.

OBJECTIVE 3.1 – Achieve and sustain a financial statement audit opinion

Auditability is a byproduct of accountability across Army’s people, processes, and technologies.

Streamlining processes and reducing the number of systems through the implementation of a

consolidated Enterprise Resource Planning (ERP) platform as the authoritative source of data

supports process auditability.

 Implemented standardized processes and controls enabled by modernized technology in

accordance with best practices

 Successfully achieved audit opinion with modest sample sizes needed to test controls due to

robust

rocesses with accurate data

DESIRED OUTCOMES

Goal Three – Achieve sustainable auditability

OBJECTIVE 3.2 – Improve consistency, reliability, and transparency of resource-related

information

A key business value of auditability is the availability of consistent, reliable, and transparent

resource-related information. The ASA (FM&C) leverages financial information throughout the

PPBE process to fund Army priorities and mission requirements. Improving the quality resource

information drives ASL informed resource decision-making.

 Applied data analysis, leveraging data that’s been successfully audited

 Shifted focus of future improvements from more retroactive lens of auditability to more

proactive lens of predictive analytics and modeling in the FM BMA Domain and in support of

other domains who work together to advance the Army’s Mission

DESIRED OUTCOMES

2.5 Priority Campaigns

The AFS26 Mission will be accomplished largely through the execution of the four Priority

Campaigns in concert with related efforts. These campaigns will be central to making progress

towards the Strategic Goals and Objectives by translating the Strategic Plan into operational

and executable initiatives. Depicted in Figure 2.5.1, the campaigns are led by campaign driver

(s) and subject matter expert(s) (SMEs), who are responsible for tracking metrics and

milestones, reporting progress, escalating key decisions, and managing stakeholders. In order

to achieve the Strategic Outcomes, these Priority Campaign drivers will monitor and manage

progress while collaborating on the crosscutting Strategic Objectives, as appropriate. Priority

Campaigns are focused on developing and scaling the people, process, technology, and policy

capabilities for Army’s FM future state.

2.5 Priority Campaigns

Figure 2.5.1 Relationship between Strategic Goals/Objectives and Priority Campaigns

The Priority Campaign drivers are responsible for tracking progress and reporting opportunities

and issues to Army FM leadership in order to advance towards achieving the AFS26 Mission

and Strategic Outcomes. The offices and departments assigned to the Priority Campaigns are

listed below:

 ERP Modernization – Project EBS Convergence: ASA (FM&C) representative(s) on

the Enterprise Business System Multi-Functional Capabilities Team (EBS-MFCT)

 PPBE Optimization: Director, Army Budget Office (ABO), DASA-Financial Operations

& Information (FOI), and G-8 Director, Program Analysis & Evaluation (PA&E)

 Financial Accountability Improvement: DASA-FOI

 Workforce Development: Principal Deputy Assistant Secretary of the Army (PDASA)

(FM&C)

ERP Modernization – Project Enterprise Business

Systems (EBS) Convergence

The ASA (FM&C) has partnered with the Commanding General, Army Materiel Command

(AMC), and the Office of Business Transformation (OBT) to establish a coalition of qualified

experts and representatives from across several Army BMA Domains – finance, acquisition,

logistics, and human resources – to collaborate on a sustainable technology solution that

benefits all and thus benefits the Army. An integrated effort of this magnitude across these

BMAs has never been done before by the Army. This coalition, the EBS-MFCT, will integrate

processes with an eye towards adoption of standardized models from Industry in order to

consolidate existing platforms and provide more capability to the Army at lower cost.

The EBS-MFCT is executing the Project EBS Convergence Campaign starting from the

premise that currently, the Army’s EBS – which serve as the backbone for movement and

support of funds, people, and materiel through the Army – are not in a position to efficiently

drive readiness and modernization. As the Army increases its efforts to improve tactical and

strategic readiness, the requirements and approaches supporting EBS and core non-EBS must

be modernized to improve business process execution, to increase the availability of data and

data analytics value, and to take advantage of cloud computing advances in order to reduce

ownership costs.

As an additional factor driving this campaign, SAP will officially end support for its Enterprise

Central Components (ECC) 6, in 2027. ECC 6 is the foundation of the Army’s three major EBS

in use today (i.e. GFEBS, LMP, GCSS-A). The Army, thereby being compelled to modernize

its SAP ERPs, has determined and that the most effective and efficient way to do so is via

systems consolidation. As a result, the Project EBS Convergence Campaign is focused on the

integration of Army’s EBS into a cloud-based environment with minimal customization. Specific

to the FM BMA domain and as the primary responsibility of the ASA (FM&C), the goal is to

establish the new ERP as a “transactional core” for all General Fund-related business events

with financial impact.

The target end state is to have measurable, effective, and efficient processes, a single source

of truth for relevant data, a user experience focused-solution, lower total cost-of-ownership,

and a cloud-based, service-oriented architecture supporting the Army’s business.

Planning, Programming, Budgeting, and Execution

(PPBE) Optimization

The PPBE process is essential to the Army’s operations as it drives the requests for, and

ultimately uses of, funding for all of the things that the Army does. PPBE involves multiple

functions across the Army BMA Domains were there must be sufficient coordination,

integration, and transparency to successfully complete the activities associated with the PPBE

process. Strategic priorities and objectives that highlight potential areas for improvement in

PPBE include – increased compliance with internal and external regulations supporting

auditability, greater integration of data standards across and within financial systems, and

improvement to business operations in support of the mission.

The PPBE Optimization Campaign is responsible for establishing key priorities and managing

competing objectives and goals for the PPBE process, while integrating the applicable Army

BMA Domains, as applicable. One of the campaign’s priorities is to regularly ensure the PPBE

business processes and enabling systems comply with Title 10 financial requirements. The

campaign includes three priority efforts – Integrated Resource Management Information

System (IRMMS), Resource Management Workspace (RMW), and the Army Resource Cloud

(ARC). The IRMMS modernization project will use an agile software development approach

and modern, open-source technologies (node.js, lambda, RESTful API data delivery) to enable

a secure and cost-effective resource management process. RMW is to produce a set of well-

defined interactive processes supporting all aspects of the resource management relationship

between the Commands and Headquarters, Department of the Army (HQDA) supported by a

menu of services and shared enterprise data provided by the Army Resource Cloud (ARC).

The ARC is intended to provide an integrated, single resource management channel between

Commands and HQDA for the primary functions of PPBE and Manpower Management.

Financial Accountability Improvement

To achieve an audit opinion, the Secretary and Chief of Staff of the Army have directed all

Commanders, Directors, Leaders, Soldiers, and Civilians across the force to take an active role

in establishing transparency and accountability in their relevant operations. Resource

accountability impacts everyone who serves the Army. Every operation and business process

affects the Army’s ability to achieve an audit opinion as well as the efficiency and effectiveness

of its financial and resource management. Resource accountability and auditability will not be

achieved by the financial and resource management communities working alone. As the Army

works towards an audit opinion, it is imperative that BMA Champions assume primary

responsibility for audit success in their respective areas, with continued support from the FM

community.

The Financial Accountability Improvement Campaign includes the modernization and reform

activities executed by the Army and its Service Providers in order to achieve an audit opinion

for the Working Capital Fund (WCF) and General Fund (GF) financial statements. This

campaign reflects the Army’s enduring commitment to achieving audit success to support the

Army’s Mission through better management of our resources and with timely, accurate, and

reliable information. In coordination with the integrated transformation efforts referenced

throughout the AFS26, stakeholders across the Army will leverage existing resources,

personnel, and funding to implement corrective action plans to remediate audit findings and

achieve an audit opinion.

Workforce Development

People are the Army’s most valuable assets and are critical to all aspects of the Army achieving

its mission, this includes the FM BMA Domain. Building and sustaining readiness across the

force while preparing for changing and emerging threats requires an agile and responsive FM

workforce that is highly skilled and fully trained to leverage technology consistent with the

Army’s overall transition towards an Information Age operating model.

In terms of Army FM and the AFS26, people are a central component of the overall strategy to

implement and sustain transformed FM processes and systems. Three of the Five Pillars of

Acceleration are focused on the workforce – Develop the Workforce, Build the Bench, Assess

and Align Our Culture. The Five Pillars of Acceleration definitions are documented in Figure

2.3.1 above. The Workforce Development Campaign focuses on two main lines of effort (LOEs)

– Army FM Career Fields Program Operating Model and FM Competency Assessment and

Talent Modeling.

The Operating Model LOE (LOE 1) focuses on defining the roles and responsibilities between

Army FM leadership and the Army Civilian Career Management Activity (ACCMA) for Civilian

and Military FM workforce. ASL decisions and milestones will be key inputs to define the new

operating model that we expect to be in place for the duration of the AFS26. Performance

measures associated with the campaign plan development will focus first on those major

milestones and decision points but will likely become more focused on operational performance

measures once the new model is in place.

The Competency Assessment and Talent Modeling LOE (LOE 2) focuses on determining and

tracking future state needs, assessing the current FM workforce, identifying competency gaps

and trends, and determining how to close those gaps over time in order to achieve the AFS26

and Army FM’s workforce goals and objectives. In addition to regular proficiency assessments

for the FM workforce as part of a comprehensive training program, the AFS26 performance

measures associated with this LOE will track the composition and movement of the FM

workforce (e.g. number of retirements, number of vacant positions, average number of days

per vacant position, number of hires external to the Army, etc.).

2.6 Supporting Campaigns

The AFS26 Supporting Campaigns are similar to the description of Priority Campaigns in

Section 2.5 above. Tracking and reporting requirements for Supporting Campaigns are more

relaxed, in terms of the AFS26 Plan, due to the relative priority of the initiatives. Supporting

Campaigns aid the achievement of the AFS26 goals and objectives but might be led by other

BMA Domains or are otherwise positioned in an echelon below the Priority Campaigns. Army

FM stakeholders and personnel execute FM operational readiness and the AFS26 Mission

through Priority and Supporting Campaign activities on a daily basis. An index of the Supporting

Campaigns will be documented and maintained in the Appendix of the AFS26 Performance

Management Plan. These Supporting Campaigns will evolve to address changes in both

Army’s fiscal and mission environments.

2.6 Supporting Campaigns

The AFS26 Performance Management Plan is intended to be a dynamic guide that drives

continued collaboration across the AFS26 campaigns. The AFS26 Performance Management

Plan provides a structure for the AFS26 campaign drivers to maintain integration across efforts

and ensure alignment to the Army FM priorities. The structure includes governance,

performance measurement, reporting, and plan maintenance functions necessary to track and

measure execution activities supporting the AFS26 Mission and Strategic Outcomes. The Plan

facilitates the briefing mechanism for the campaign drivers and SMEs to collaborate with other

stakeholders to escalate decisions, risks, and issues to the PDASA (FM&C), encouraging

continuous alignment and prioritization of activities to maintain forward momentum. The

PDASA (FM&C) will lead weekly AFS26 Drumbeats with the AFS26 campaign drivers and

SMEs to drive collaboration and coordination across the campaigns regularly and track

progress toward achieving the goals and objectives.

2.7 Performance Management Plan

2.7 Conclusion

The AFS26 Strategic Plan prescribes components, direction, and priorities to support the

Army’s Mission and decision-making through sustainable improvements to FM capabilities,

efficiency, and effectiveness. The AFS26 structure is intended to improve the effectiveness of

Army FM Campaign efforts by fostering alignment, integration, and transparency to coordinate

BMA Domain stakeholders and enable adjudication of key decisions. The AFS26 Strategic Plan

is accompanied by the AFS26 Performance Management Plan. The AFS26 Performance

Management Plan details the AFS26 implementation and execution mechanisms to organize,

track, and sustain the AFS26 activities for the duration of the five-year plan. For additional

information about the AFS26 and the Performance Management Plan, contact the Special

Assistant to the ASA (FM&C) and/or Executive Officer (XO) to the ASA (FM&C).

2.8 Conclusion

Insert AFS25 Performance Management Pla