The Navy Has No Specific Career Path for Its Officers to Develop Core Competencies in Comptrollership

The financial management core competencies needed by individuals in comptroller positions require both formal education in accounting and business, and experience in financial management. About half of the key comptroller positions are staffed by line officers and half by officers in the supply corps. By contrast, the Air Force and the Army offer a career path in comptrollership. After a 26-year career as a warfare officer, this captain was assigned as comptroller of a Navy fleet. Navy Officers in Comptroller Positions Often Lack Financial Management Experience and Accounting Education

The Navy has staffed its military comptroller positions with individuals who, on average, lack the depth of financial management experience and the accounting education needed for the financial management environment of the 1990s. Profile of Navy Line Officers in Comptroller Positions

Of the 100 key comptroller positions filled by Navy officers in October 1996, 53 were occupied by line officers whose primary career fields were in Navy operational commands, including surface weapons officers, aviators, and submariners. They averaged 17.8 years of commissioned service in the Navy, but only 3.4 years in financial management jobs, including their tenure in their current comptroller position. Thirty-two of the 53 officers (60 percent) obtained masters degrees in a business-related major, but 14 of the remaining 21 officers (26 percent) lacked either undergraduate or graduate education in any business-related field. While these officers have careers with more exposure to financial management activities than line officers, many supply officers still lack the depth of experience in fiscal administration and the accounting education needed for comptrollership in today’s complex financial management environment. They averaged 16.1 years of commissioned service in the Navy of which 3.4 years were in fiscal-related positions and 5.7 years were in logistics positions that involved some financial management experience. Although the Navy does not have a career path in financial management, a few supply corps officers have a career profile that was heavily focused on fiscal assignments. To meet these demands, Navy personnel practices for key comptroller positions need improvement to ensure the development of the core competencies and experience necessary to meet today’s considerable challenges.
Why GAO Did This Study

Pursuant to a congressional request, GAO reviewed opportunities to improve the experience and training of key Navy comptrollers, focusing on: (1) personnel practices and the education and experience of Navy officers serving in comptroller positions; and (2) options for strengthening these practices.

What GAO Found

GAO noted that: (1) the Navy's personnel practices do not provide a career path for Navy officers to develop and maintain the core competencies needed by a comptroller; (2) by contrast, the Air Force and the Army offer a career path in comptrollership; (3) because of the Navy's approach, many officers in key comptroller positions lack the financial management experience and the accounting education needed to meet the demands of today's financial management environment; (4) slightly more than half of the Navy's key comptroller positions are filled by line officers whose primary occupation in the Navy is in surface warfare, submarines, aviation, or operational staff positions; (5) these officers averaged 17.8 years of commissioned service in the Navy, but only 3.4 of those years had been spent in any financial management position, including their current comptroller job; (6) about 60 percent of the line officers had obtained masters degrees in business-related majors, but due to Navy personnel practices, many did not utilize their financial management education until several years after graduation and generally served in a comptroller position for only one tour in their career; (7) about 26 percent of the line officers serving as comptrollers had no college degree in any business-related field; (8) supply corps officers, while more qualified from a formal education perspective than line officers for comptroller positions, generally lacked the depth of experience needed by a comptroller for the 1990s and beyond; (9) most of the supply officers held a college degree at the bachelors or masters level in accounting or business, but few had substantial experience in Navy fiscal administration assignments involving such roles as budget officer, accountant, or comptroller; (10) they averaged 16.1 years of commissioned service in the Navy of which 3.4 years were in fiscal administration and 5.7 years were in logistics positions that involved some financial management experience; and (11) in a few cases, senior supply corps officers had as much as 10 years experience in fiscal administration.