Directorates and Offices of ASA(FM&C)

Mission:
The Army Budget Office (ABO) is responsible for budget formulation, the presentation and defense of the budget through the Congressional appropriation process, budget execution and analysis, reprogramming actions, and appropriation fund control/distribution. The personnel in the ABO work closely with the functional program/subprogram managers and sponsors who are responsible for program development and management.

Functions:

• Supervise and direct development, submission, and defense of the President’s Budget (PB)
• Transform the Program Objective Memorandum (POM) to the Budget Estimate Submission (BES) to the PB
• Allocate funds, oversee execution, and maintain Total Obligation Authority controls
• Manage the Army Working Capital Fund (AWCF) cash
• Oversee, manage, analyze, and evaluate funding available for Civilian pay and benefits through PPBE
• Initiate, coordinate, and oversee the Mid-year Review and Army input to OSD Reprogrammings
• Coordinate with Appropriations Committee, OSD and OMB, in accordance with laws and regulations and implement guidance

 
 

Major General Mark Bennett became the thirty-second Director of Army Budget in the Assistant Secretary of the Army for Financial Management and Comptroller ASA(FM&C) on 3 August 2021.

Maj. Gen. Bennett was commissioned in 1990 into the Field Artillery as a Distinguished Military Graduate. He began his operational assignments with the 6th Battalion, 37th Field Artillery in Korea and also served as the Task Force Finance Officer for 4th Battalion, 325th Airborne Infantry Regiment, for a Multinational Force and Observers rotation to Sinai, Egypt. He had two company command experiences with the 82nd Finance Battalion at Fort Bragg, North Carolina, and the 177th Finance Battalion in Korea. Following completion of graduate school at Syracuse University, he served as the Executive Officer to the Deputy Chief of Staff for Resource Management, U.S. Army Training and Doctrine Command at Ft. Monroe, Virginia. Shortly after arriving for duty at the Pentagon, he supported the Army and Nation’s response to the 9-11 attacks before attending Command and General Staff College.

He returned to the 82nd Airborne Division as the Division Finance Support Operations Officer at Fort Bragg and deployed in support of Operation Iraqi Freedom. He then served as the Executive Officer to the Director of Army Budget, as a Program Examiner at the Office of Management and Budget, and as a Congressional Budget Liaison for the Office of the Assistant Secretary of the Army for Financial Management & Comptroller ASA(FM&C).

Maj. Gen. Bennett commanded the Headquarters and Headquarters Battalion, 10th Mountain Division (Light Infantry), Fort Drum, New York for 31 months including a deployment to Kandahar, Afghanistan. He returned to HQDA as the Executive Officer to the Military Deputy for Budget, ASA(FM&C) and Chief of the Planning, Programming, Budgeting, and Execution System Integration for the ASA(FM&C). Maj. Gen. Bennett also served as the Assistant Chief of Staff, G8, at Headquarters, I Corps, Joint Base Lewis-McChord, Washington before deploying again to Afghanistan. He served as the Deputy Director of Resource Management with the Combined Security Transition Command-Afghanistan (CSTC-A) in support of the Resolute Support mission. Maj. Gen. Bennett then served as the Chief of Army Congressional Budget Liaison (SAFM-BUL), in the ASA(FM&C). He served as the Director of Resource Management (G8) for the Headquarters, Installation Management Command (IMCOM) before most recently serving as the Commanding General of the U.S. Army Financial Management Command.

A native of Ohio, Maj. Gen. Bennett holds a Bachelor of Science in Business Administration degree in Accounting from John Carroll University and a Master of Business Administration degree from Syracuse University. He additionally holds a Master of Science degree in National Security and Resource Strategy from the National Defense University. His military training includes the Field Artillery Officer Basic Course, Finance Officer Advanced Course, the United States Army Command and General Staff College, and the Dwight D. Eisenhower School for National Security and Resource Strategy.

His awards and decorations include the Legion of Merit (4OLC), Bronze Star Medal (1OLC), Joint Meritorious Service Medal, Meritorious Service Medal (1 SLC + 2 OLC), Senior Parachutist Badge, Pathfinder Badge, Presidential Service Badge and the Army Staff Identification Badge.

Michael C. Mehrman serves as the Deputy Director for Army Budget since February 2022. ASA (FM&C)'s mission is to formulate, submit, and defend the Army budget to Congress and the American people; oversee the proper and effective use of appropriated resources to accomplish the Army's assigned missions; provide timely, accurate, and reliable financial information to enable leaders and managers to incorporate cost considerations into their decision-making; provide transparent reporting to Congress and the American people on the use of appropriated resources and the achievement of established Army-wide performance objectives. He is responsible for budget development and budget execution over all appropriations.

Prior to his current assignment, Mr. Mehrman served as Director of Resources/Deputy Director Force Development, ODCS, G-8. Previously, Mr. Mehrman served as the Chief Financial Officer for the Army National Guard, Arlington, Virginia. This position was historical by virtue of it being the first ever Senior Executive position for the Army National Guard. Mr. Mehrman started his federal career as a G-3 student trainee.

Career Chronology:

• February 2022 - present, Deputy Director of Army Budget, ASA(FM&C), Washington, D.C.
• June 2020 – February 2022, Director of Resources/Deputy Director of Force Development, Office of the Deputy Chief of Staff G-8.
• October 2017 – June 2020, Chief Financial Officer, Army National Guard, Arlington, VA.
• March 2016 – October 2017, Deputy Director of Financial Management, Headquarters Air Force Materiel Command, Wright-Patterson AFB, OH.
• July 2013 - March 2016, Deputy Director, Budget Programs, Office of the Assistant Secretary of the Air Force, Financial Management and Comptroller, the Pentagon, Washington, DC.
• March 2012 - July 2013, Chief Financial Officer, Wounded Warrior Care & Transition Policy Office, Office of the Secretary of Defense, Washington DC.
• June 2010 - March 2012, Chief, Budget Operations Division, Office of the Assistant Secretary of the Air Force, Financial Management and Comptroller, the Pentagon, Washington DC.
• July 2009 - June 2010, Student, Industrial College of the Armed Forces, Fort McNair, Washington, DC.
• June 2006 - July 2009, Director, Financial Management Directorate, Warner Robins Air Logistics Center, Robins AFB, GA.
• January 2004 - June 2006, Deputy Division Chief, Financial Management Analysis Division, Headquarters Air Force Materiel Command, Wright-Patterson AFB, OH.
• August 2001 - January 2004, Chief Acquisition Support Branch, Headquarters Air Force Space Command, Peterson AFB, CO.
• November 1999 - August 2001, Chief Budget Branch, Air Force Pentagon Communications Agency, the Pentagon, Washington, DC.
• September 1997 - November 1999, Flying Hour Analyst, Office of the Assistant Secretary of the Air Force, Financial Management and Comptroller, the Pentagon, Washington, DC.
• January 1995 - September 1997, Budget Analyst, Space Test Program System Program Office, Kirtland AFB, NM.
• September 1992 - January 1995, Cost Estimator, Standard Systems Center, Gunter Annex-Maxwell AFB, AL.
• June 1989 - September 1992, Budget Analyst, Strategic Communications System Program Office, Hanscom AFB, MA.
• June 1987 - June 1989, Budget Analyst, Joint Worldwide Military Command & Control System Program Office, Hanscom AFB, MA.
• July 1984 - July 1987, Student Trainee (GS-03), Hanscom Air Force Base, MA.

College:

• Master of Science, National Resource Strategy, Industrial College of the Armed Forces, 2010.
• Master of Business Administration, Western New England College, Springfield, MA. 1991.
• Bachelor of Science degree, Northeastern University, Boston, MA, 1987.

Significant Training:

• Industrial College of the Armed Forces (ICAF), 2010.
• Air Force Enterprise Leadership Seminar, 2008.
• Federal Executive Institute, 2007.
• Center for Creative Leadership, 2006.
• Air War College (seminar), 1999.
• Air Command and Staff College (seminar), 1995.
• Squadron Officer School (in residence), 1995.

Certifications:

• Defense Financial Management Certification Level 3 (DFMC3).
• Certified Defense Financial Manager – Acquisition (CDFM-A).
• Defense Acquisition University (Program Management – Level III).
• Defense Acquisition University (Management / Cost Estimation – Level III).

Awards and Honors:

• Exemplary Civilian Service Award
• Meritorious Civilian Award

Professional Memberships and Associations:

• American Society of Military Comptrollers

Brig. Gen. Rebecca McElwain began her career in North Dakota as a Medic in the U.S. Army Reserve, and later the Minnesota National Guard, before receiving her commission into the U.S. Army Finance and Comptroller Corps. She spent significant time serving abroad in various locations across Asia, Europe, Australia, and the Middle East – commanding at every level through field grade; leading contingency and operational banking missions - partnering with German, Macedonian, Thai, and Iraqi banks to ensure availability of cash during military operations.

Brig. Gen. McElwain commanded in the 125th Finance Battalion (FB), 25th Infantry Division Hawaii, and the 106th FB, 1st Infantry Division Germany. She deployed with her unit to Kosovo in support of TASK FORCE FALCON, paying contracts critical to key infrastructure, working with neighboring Macedonian banks, and serving as a military mentor in support of the U.S. Ambassador’s efforts to encourage Kosovar women to assume leadership positions in Kosovo’s developing government.

She later deployed with her unit to Iraq in support of OPERATION IRAQI FREEDOM, disbursing cash in support of operations, and partnering with the Bank of Iraq and U.S. Department of State banking officials, Provincial Reconstruction Teams, local Iraqi economists, business owners and banks to establish electronic funds transfers across the southern region and the first Iraqi-Based Industrial Zone (IBIZ) Bank.

While serving in the United States Central Command (USCENTCOM) J8, Brig. Gen. McElwain oversaw the fiscal requirements of 17 Security Cooperation Offices, managed critical contingency funding authorities, orchestrated fiscal transition for the Office of Security Cooperation Iraq (OSC-I), and served on the Operational Planning Team for Afghanistan Transition. As the 25th Infantry Division G8, she oversaw funding for rapidly deployable brigades, Joint force engagements, and Security Cooperation events with countries such as Thailand, Singapore, Australia, and New Zealand.

In Washington, Brig. Gen. McElwain served as a Congressional Budget Liaison for the Army, synchronizing Army engagements with U.S. House and Senate Appropriation Committees. As the XVIII Airborne Corps G8, she provided fiscal oversight in support of the Corps’ Global Contingency Mission. Brig. Gen. McElwain most recently served as the United States Army Central (USARCENT) G8 in support of USCENTCOM’s dynamic mission in the Middle East and Central and South Asia.

Brig. Gen. McElwain is a graduate of the Australian Command and Staff College, joining an international cohort of students from 22 nations including China, India, Pakistan, Saudi Arabia, and the United Arab Emirates. She is also a U.S. Army War College Fellow alumnus of DoD’s Near East South Asia Center for Strategic Studies, engaging on issues of national security and defense with 30 nations across the North of Africa, Middle East, Central and South Asia.

 

BUI

Budget Congressional Liaison   Mission: We are the HQDA Single Point of Entry to the House and Senate Defense and MILCON/VA Appropriations Subcommittees of the Congress. Functions: Advise and report to the Secretary of the Army on Appropriations Develop and articulate Appropriations Strategies Foster relationships with Appropriations Committee Members and Staffs Provide "One Voice" between HQDA and Appropriators Serve as the Conduit of Information Exchange Prepare Army senior leaders for hearings Gather information for Army senior leaders Organize and conduct fact finding travel for members and staff

Mission:
The Office of the Deputy Assistant Secretary of the Army (Cost & Economics) is responsible for providing Army decision-makers with cost, performance and economic analysis in the form of expertise, models, data, estimates and analyses at all levels.

Functions:

• U.S. Army Cost and Economic Analysis Program
• Acquisition Costing and Army Cost Review Board
• Review and Validation of Business Case Analyses, Economic Analyses, and Special Cost Studies of Major Weapon and Information Systems, Force Structure, and Operating and Support Cost
• Army Cost Research Plan
• Cost Factor Development for Installation Base Operations, Civilian Personnel, and Training Operating Tempo, in support of the Planning, Programming, Budgeting and Execution Processes
• Army Cost Management Program
• Army Financial Management Enterprise, Continuous Process Improvement Program

 

 
Mr. Loftus was selected to the Senior Executive Service in September 2019. As Deputy Assistant Secretary of the Army for Cost and Economics, Mr. Loftus is responsible for Army policy and technical direction of all cost and economic activities. He delivers the Army's independent cost estimates for weapons & information systems; manages the development of Army cost positions on all systems reviewed by the Army Cost Review Board; and directs cost analyses dealing with force structure, personnel - military, civilian, and contract labor, base operations, and weapons & information systems operation and support. Mr. Loftus supports the Army’s Programming and Budgeting processes with cost and economic analysis. He also directs the Army’s cost management and performance management activities for internal and external reporting. He manages the Army wide cost research program to deliver cost tools, databases, and models throughout the Army.

Mr. Loftus started his career with DASA-CE in 1999 as a cost analyst serving on the Aviation Team of the Weapons System Cost Division where he developed independent cost estimates for Apache, Black Hawk, ATIRCM/CMWS, and Comanche. He then served as Cost Review Board analyst from 2003 through 2008 where he led HQDA working groups through the Cost Review Board (CRB) ACP development process and then as the Director from 2008 to 2020. Mr. Loftus has over 20 years of experience in Department of Defense cost analysis.

Mr. Loftus began his career as a Commissioned Officer in the Field Artillery in 1986 through an ROTC commission from The Citadel where he graduated with a bachelor’s degree in Mathematics & Computer Science. He spent ten years in the Army with assignments in Korea, Fort Carson, Germany, and Northern Virginia. He completed his Masters Degree in Cost Analysis from the Naval Post Graduate School in 2016.

Mission:
The Deputy Assistant Secretary of the Army (Financial Operations and Information) (DASA-FO) is responsible for policies, procedures, programs and systems pertaining to finance and accounting activities and operations, Army financial management systems and data integration activities, Army programs for internal control, internal review and audit compliance, the Army Travel Charge Card, fraud, waste and abuse, and other management evaluation activities.

Functions:

• Manage Procedures and Policies to Support Audit Compliance and Remediation
• Produce the Army's Annual Financial Statement and Financial Reports
• Develop and Implement Finance and Accounting Policies
• Implement Policies and Procedures for the Army's Management Internal Control Program (MICP)
• Manage the Army's Internal Review Program
• Develop Policies for Non Appropriated Fund (NAF) Programs

 

 
Mr. R. Wesley Robinson was appointed as the Deputy Assistant Secretary of the Army (Financial Operations and Information) in March 2024. He is responsible for oversight and integration of all Army financial operations policies, procedures, programs (to include Financial Statement Audits and internal management controls), and Financial Information systems designed to maintain and improve the Army's financial accountability and fiscal stewardship.

Career Chronology:

• 3/2024 - Present: Deputy Assistant Secretary of the Army, Financial Operations and Information.
• 12/2021 - 3/2024: Director, Management and Control, ASA (FM&C), Deputy ASA for Budget.
• 12/2018 - 12/2021: Chief, Program and Budget Division, Headquarters, US Army Europe and Africa.
• 06/2015 - 12/2018: Director, Systems Support Operations, US Army Financial Management Command.
• 01/2011 - 06/2015: Director, Functional Sustainment for the General Fund Enterprise Business System (GFEBS), ASA (FM&C), Deputy ASA for Financial Information Management.
• 09/2008 - 01/2011: Chief, Systems Branch, Accounting and Financial. Operations, Headquarters, US Army Installation Management Command (IMCOM) G8.
• 08/2007 - 09/2008: Financial Systems Analyst, DoD, Business Transformation Agency.
• 01/2007 - 08/2007: Project Manager, Perot Systems Government Services.
• 05/2006 - 01/2007: Financial Analyst, Headquarters, IMCOM G8.
• 08/2003 - 05/2006: Manager, Perot Systems Government Services.
• 05/2000 - 08/2003: Consultant, BearingPoint Inc.
• 09/1991 - 04/2000: Finance and Comptroller, US Army.

College:

• Master of Business Administration, Troy University.
• Bachelor of Science in Management, National-Louis University.

Certifications:

• Certified DoD Financial Management Professional, Level 3.

Awards and Honors:

• Meritorious Civilian Service Award, 2018
• Superior Civilian Service Award, 2018 & 2017
• Civilian Service Commendation Medal 2022
• Commanders Civilian Service Award, 2010

Professional Memberships and Associations:

• Association of the United States Army
• American Society of Military Comptrollers

 
Ms. Natasha N. Anderson has served as the Director of Financial Operations and Accounting (FOA) with the office of the Deputy Assistant Secretary of the Army (Financial Operations and Information) since August 2021. In this role, she is responsible for all ongoing financial management initiatives for policies, programs, and procedures designed to establish, implement, and maintain Army’s accounting, auditing, risk management, and financial reporting activities.

Ms. Anderson was previously appointed as the Director of General Fund Audit Readiness for FOA in August 2017 where she was responsible for the execution of the Army’s General Fund financial statement audits and corrective action efforts stemming from those audits. She provided oversight of the Army financial statement audit infrastructure and implementation of the strategic plan to achieve a clean audit opinion.

Ms. Anderson has served as both contractor support and civilian personnel within FOA since January 2011. As a Manager with Kearney & Company, Ms. Anderson was responsible for establishing and executing Army’s Financial Improvement and Audit Readiness plan as a contractor with FOA before joining the government team as a Staff Accountant.

Ms. Anderson joined the Federal government as an Accountant in June 2004 at the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) after graduating Cum Laude from McDaniel College. There she worked within the Accounting Branch where she was responsible for financial statement compilation and reporting. Other assignments at ATF included Agency/Organization Program Coordinator for the Integrated Charge Card Program, accounting policy, and accounting operations.

Career Chronology:

• August 2021 – Director, Financial Operations and Accounting, ASA(FM&C).
• Aug 2017 – May 2021 – Director, General Fund Audit Readiness, Financial Operations and Accounting, ASA(FM&C).
• Aug 2014 – Aug 2014 – Staff Accountant, Financial Operations and Accounting, ASA(FM&C).
• Jan 2011 – Aug 2014 – Manager, Kearney and Company.
• Jun 2004 – Aug 2014 – Accountant, Bureau of Alcohol, Tobacco, Firearms, and Explosives.

College:

• Master of Accountancy, The George Washington University.
• Bachelor of Arts, Business Administration, McDaniel College.

Certifications:

• Certified Public Accountant.
• Certified Government Financial Manager.

Professional Memberships and Associations:

• American Institute of Certified Public Accountants
• American Society of Military Comptrollers
• Association of Government Accountants

 
Ms. Nikki Cabezas serves as the Director, Financial Information Management (FIM). She is charged with building coalitions across the Army in support of the Financial Management (FM) Campaign’s fourth line of effort to “Enhance and Embrace Essential FM Systems.” Ms. Cabezas is responsible for envisioning and delivering the future of FM capabilities through optimizing Army investments in financial information technology. She has taken on this role with a data centric lens leading digital modernization and innovation through artificial intelligence and machine learning initiatives.

Ms. Cabezas was previously appointed Chief of Staff for the Multi-Functional Capabilities Team, a cross-functional team chartered by the Undersecretary of the Army, to lead the modernization of core financial management and logistic operations through Enterprise Business Systems-Convergence. Ms. Cabezas was responsible for driving the implementation of strategy to enhance performance and show efficiency and results. The team successfully completed three Business Capability Acquisition Cycle (BCAC) Milestones in record time.

Prior, in January 2018, Ms. Cabezas was hired by the Department of Defense Chief Information Office (DOD CIO) as a Project Manager on the DOD Information Technology and Business Systems Reform Team. In support of the Deputy Secretary of Defense efficiency efforts, Ms. Cabezas led multiple enterprise-wide, transformational initiatives and teams, across a $6B IT portfolio to reduce total number of systems, implement category management best practices, and drive business process standardization. The efficiency effort captured $83 million in savings.

Before joining the DOD CIO as a government civilian, Ms. Cabezas worked for Booz Allen Hamilton supporting the Department of Interior Chief Information Office (DOI CIO). Ms. Cabezas led the DOI CIO’s Data Center Optimization strategy and cost savings team in support of a 6-year effort to consolidate and optimize 400+ data centers. Ms. Cabezas successfully led DOI CIO to report its first cost savings of $13.6 million and successfully raise their Federal Information Technology Acquisition Reform Act (FITARA) scorecard rating from an “F” to a “B+”.

Ms. Cabezas graduated from the College of William & Mary with a Bachelor of Arts in Political Science and a Bachelor of Science in Accounting. She is a Certified Scrum Product Owner and Knowledge Manager.

Career Chronology:

• Sep 2022 – Present: Director, Financial Information Management, ASA (FM&C)
• Aug 2020 – Sep 2022: Chief of Staff, Enterprise Business Systems-Convergence, ASA (FM&C)
• Jun 2019 – Jul 2020: Transformation and Modernization Portfolio Lead, ASA (FM&C)
• Jan 2018 – Jun 2019: Project Manager, United States Department of Defense
• Feb 2015 – Jan 2018: General Management Associate, Booz Allen Hamilton

College:

• Bachelor of Arts in Political Science, College of William & Mary
• Bachelor of Science in Accounting, College of William & Mary

Certifications:

• Certified Scrum Product Owner
• Certified Knowledge Manager
• Certified Change Management Professional Training
• U.S Army Executive Level Business Analytics Program