Professional Resource Management Course
Purpose: The purpose of the Professional Resource Management Course (PRMC) is to
provide mid-level military and civilian resource/financial managers a broad perspective of the
core competencies of Defense Financial Management. The course emphasizes the
application of those competencies for resource/financial management decision making in the
Overview: The course is divided into three general learning objectives with learning
accomplished by lectures, discussion groups, group projects, guest speakers, and
simulations. The three learning objectives are:
1. Resource Management
2. Budget & Cost Analysis
3. Accounting & Finance
Administration: The PRMC is conducted by Syracuse University. It is 3½ weeks in length;
classes are conducted from 0800 to 1600 daily. Students are housed at CrestHill Suites of
Syracuse (daily breakfast provided). Classes are conducted at Syracuse University's
Martin J. Whitman School of Management. The course includes a three-day field trip with
two nights spent at Syracuse University's Minnowbrook Conference Center in the Adirondack
Mountains. Transportation is provided. Tuition covers all training and training material,
housing, and weekday meals (breakfast and lunch).
Learning Objectives and Course Content:
1. Resource Management:
a. Role of the Resource Manager (RM): examines the role of the RM in the command's
decision-making process and the allocation of resources. Examines the role of trust and
integrity in resource management. Addresses the integration of the various
resource/financial management specialties (planning, programming, budgeting,
accounting, management, and auditing); the relationship between the RM and the
functional program directors; the RM role in consensus building; the role of strategic
planning; and leadership and management techniques in resource management.
b. Major Challenges in Financial/Resource Management: examines current challenges in
resource management centered on the issue of balancing readiness, modernization, and
quality of life--while at war--in a constrained resource environment. Addresses the aging
workforce, determination and management of efficiencies, system integration, costing
systems, stovepipe organizations, and resource managers’ credibility, professionalism of
the resource /financial management workforce, and other issues.
c. Manpower and Personnel Management: examines how military, civilian, and contractor
requirements are determined, as well as the relationship between them and the impact on
military operations; how manpower relates to the budget process; and the implications of
mobilization, outsourcing (A-76) and the FAIR Act. Students also gain an understanding of
manpower and personnel terms and processes.
d. Career Management: guest speaker will review current military and civilian career
e. Ethics and Values: outlines the ethical requirements of Financial/Resource Management
and the standards of conduct required by federal employees. Students will gain an
understanding of the ethical dilemmas they will face through the use of exercises and case
f. Internal and Management Controls: outlines the requirements of the Federal Manager's
Financial Integrity Act. Summarizes internal control standards, techniques and
documentation required in the DoD Management Control Program.
g. Legislative Process: outlines the Congressional budget, authorization, and appropriation
process from a constitutional perspective. Includes a review of current committee reports
from the HASC, SASC, HAC, and SAC, including interpretation of the impact to the DoD
and the Army relative to the President’s Budget (PresBud) submission.
h. Fiscal Law: outlines appropriation law (purpose, time, & amount), revolving and special
purpose law, and the applicable penalties and sanctions under current law.
i. Team Development: examines causes and means to resolve interpersonal conflicts and
develop effective and efficient performing work teams. Conflict management, resolution,
and high performing work teams are key to reaching consensus in resource management.
2. Budget & Cost Analysis:
a. Planning, Programming, Budgeting, and Execution (PPBE): outlines the PPBE process--
specifically planning, programming, budget formulation, the legislative process, budget
and financial execution, reprogramming and supplemental process, and prior year fund
management. Each part of the PPBE process is examined from a conceptual and
operational view (DoD, joint, HQDA, Army Command, and Installation) stressing
understanding the decision making process, defining and challenging assumptions,
identifying and quantifying risk, and building consensus.
b. Cost and Economics: examines the components of total cost; the relationship between
fixed and variable cost and its impact on command flexibility; and impacts on readiness of
sunk, incremental, and offset costs.
c. Normalization: examines the concept of manpower and budget normalization and its use in
analysis and for creating focused dialogue between different levels, both internal and
external to an organization. Students do a series of practical exercises to develop their
d. Risk Analysis: examines the role of risk in decision-making. Students use a risk
management framework to analyze scenarios from political, financial, and operational
perspectives, including identifying means to mitigate adverse impacts.
e. Requirements Determination and Justification: examines determining the basis for a
requirement, appropriate methods for estimating costs, how to develop justification, and
marketing strategies for getting requirements approved.
f. Suppression of Unfinanced Requirements (UFRs): examines methods to decrease and
better manage UFRs by sharing risk between submitting and receiving commands.
g. Prioritization: examines process to operationalize command guidance to prioritize use of
available funding and manpower during PPBE.
h. Decrement Drills: examines process to conduct a decrement drill; discusses programmatic
reductions, unspecified taxes (salami slices), and efficiencies; transfers; building process
consensus and resolving differences.
i. Year of Execution: examines various year of execution issues to include continuing
resolution authority (CRA), funding letters, reserve funds, foreign currency, and
j. Lean Six Sigma: examines how Lean Six Sigma principles (DMAIC—Define, Measure,
Analyze, Improve, Control) apply to DoD and the Army.
3. Accounting & Finance:
a. Auditing: examines the generally accepted auditing standards, audit types, audit phases,
and the purpose of an audit report. Students analyze current RM issues from the audit
perspective and how they can be used in the PPBE process.
b. Financial and Budget Controls: examines the rationale and impact of placing controls
(fences, ceilings, floors, and targets) on commands and agencies. Students analyze case
studies involving the issues of controls at the HQDA, Command, and Installation level and
are asked to identify advantages, as well as disadvantages, and make recommendations.
c. NAF / APF Interface: examines the relationship between Non-Appropriated Funds (NAF)
and Appropriated Funds (APF), as well as the impact on supporting mission, community,
and quality of life for Soldiers, civilians, and their families.
d. Army Working Capital Fund (AWCF) and Single Stock Fund (SSF): examines the basic
fundamentals of the AWCF and the relationship of SSF to AWCF and appropriated funds.
e. GFEBS: outlines the purpose and fielding of the General Fund Enterprise Business
System (GFEBS), as well as the implications for the RM community. Includes a
demonstration of the GFEBS system.
4. Simulations--the following integrate all of the above classes:
a. Operations & Maintenance Analysis: students analyze how various DoD services and
agencies define and justify selected functions of their respective O&M accounts. Results
are presented to the class.
b. Appropriation Analysis: students analyze selected major Army appropriations relative to
purpose, time, cost drivers, and funding trends. The interrelationship between the
appropriations is also examined. Results are presented to the class.
c. Congressional Insight: this simulation requires students to role-play a freshman member
of the US House of Representatives during a two-year term. Students are exposed to the
realities of life on Capitol Hill and must develop strategies and make decisions affecting a
variety of competing constituents-often in competition for scarce resources.
d. CONARC Funding Letter Simulation: this simulation places students in the role of an Army
Command staff and requires them to reduce the budget during the year of execution.
Students develop alternative courses of action, along with appropriate guidance for
subordinate units. Simulation examines the interpretation of command guidance,
assumptions, fixed and variable costs; reimbursable costs, elements of resource (EOR),
civilian manpower issues of RIF and hiring freezes, imposition of financial controls, and
risk and consensus building.
e. RM Simulation: culmination of the PRMC integrating all subject matter. Using current
Army justification books, the students gain an appreciation of how HQDA justifies its
budget to DoD, OMB, and the Congress. Students role play key HQDA staff required to
adjust the Army OMA budget before forwarding to DoD for inclusion in the PresBud.
Requires interpretation of SECARMY/CSA guidance; identifying price and program
change; fulfilling Executive Agency responsibilities; determining implication of reductions
on executability, program balance, and mission accomplishment; understanding functional
interrelationships; development of more than one alternative; defining assumptions;
conducting risk assessment; and demonstrating consensus building.
Syracuse, an industrial city in a metropolitan area of approximately 600,000 people, is located in
Onondaga County. It is in the center of the state and within a day's driving distance from Boston,
Montreal, New York City, Philadelphia, Pittsburgh and Washington. The city is served by an
international airport and by railway and bus lines.
Syracuse is the hub of an excellent highway system with easy access to many scenic, historic, and
recreational areas. Water sports are a favorite pastime on Cazenovia, Oneida, Onondaga and
Skaneateles Lakes, as are picnicking, bathing, and camping at state parks. Sightseeing places such as
Niagara Falls, Corning Glass Works in Corning, Baseball Hall of Fame, and the Adirondack Mountains
are popular attractions to many visitors.
In addition, there are excellent facilities for tennis, golf, bowling, ice-skating, skiing and hunting.
Professional athletic events are available in season, and the Syracuse University (SU) has a full
schedule of collegiate events. Two theaters are located near SU: Syracuse Stage, a regional professional
theater, and Salt City Playhouse, an outstanding amateur group. The Civic Center, located in downtown
Syracuse, is the home of the Syracuse Symphony Orchestra. Productions such as opera, theater, ballet,
children's theater, and celebrity road-show series are also performed at the Civic Center or the
Syracuse summers are very nice -- cool at night but warm during the day. Fall usually is moderately
warm in the daytime, with nights needing a warm jacket. Winters are cold with a generous amount of
snow. Most of the snowfall occurs during the period of December through March.
The main campus of Syracuse University is located in the heart of the city of Syracuse. Co-educational,
the University was chartered as Genesee College in 1849 and re-chartered as Syracuse University in
1870. It includes colleges of Arts and Sciences, Engineering, Human Development, Law, Visual and
Performing Arts, as well as schools of Architecture, Computer and Information Science, Education,
Information Studies, Management, Nursing, Public Communications, and Social Work. The State
University of New York (SUNY) College of Environmental Science and Forestry and the University
Hospital at SUNY Health Science Center at Syracuse are affiliated with the University and are situated
within the campus area.
WHITMAN SCHOOL OF MANAGEMENT
Visit the Whitman School of Management at: http://whitman.syr.edu/ click on Tour the building.
The Executive Education Office is located in the Martin J. Whitman School of Management, at the 721
University Avenue Suite 420, Syracuse, New York 13244 administers both: the Army Comptroller
Course and the Professional Resource Management Course. The Whitman School of Management
(WSM) has been actively involved in the education and training of military managers since 1947. With
the establishment of the Army Comptrollership Program in 1952, WSM has been particularly active in
the field of military resource management. Since 1972, WSM has sponsored many professional
development offerings with emphasis on the management of resources. WSM has also conducted
special studies dealing with military resource management.
While you are in Syracuse, you will be residing at the CrestHill Suites, 6410 New Venture Gear Drive,
East Syracuse, NY 13057. The CrestHill Suites is an extended stay hotel; each room consists of a
kitchenette, living room and sleeping area. The hotel offers a hot breakfast, exercise room, outdoor
swimming pool, and free laundry facilities. The staff at the CrestHill Suites is always on hand to make
your stay as pleasant as possible. All accommodations are provided as single-occupancy; any special
needs should be requested prior to arrival. Linen service, television and a phone for local calls are
provided with each unit. Long distance phone calls are the responsibility of the participant – bills
should be paid at checkout.
Breakfast is available for participants Monday – Friday in the hotel lobby. Lunch will be provided to
participants by Syracuse University. All dinner and weekend meals are the responsibility of the
participant during the program. The hotel offers a free grocery delivery service; guests only pay for
the cost of groceries. Additionally, there are several restaurants within one mile of the hotel.
Parking is available at the CrestHill Suites. Parking on campus is not available at any time.
Bus transportation is provided from the hotel to class (and back) Monday – Friday. Bus departs
CrestHill Suites at 0730; departs Whitman at 1600.
A hotel shuttle service is available--on a first come, first serve basis--Monday – Friday 1630 –
2130, Saturday 0800 – 2130, and Sunday 1400 - 2130. This shuttle service travels within a 5-mile
radius from the hotel; there is a sign-up sheet at the front desk.
An airport shuttle service is available--on a first come, first serve basis-- any day of the week from
0730 – 2130. Contact the hotel upon your initial arrival via your cell or pay phone at 315-432-5595.
During your stay, a sign-up sheet is available at the front desk.
Guests accompanying participants are subject to a $25 charge per guest per day.
DIRECTIONS FOR GETTING TO CRESTHILL SUITES
South on Route 81
Take I81 South to the New York State Thruway. Go east one to the first exit #35. Enter Carrier Circle
to Route 298 East. Take Second right. Turn right on New Venture Gear Drive.
North on Route 81
Take I81 North to the New York State Thruway. Go east to the first exit #35. Enter Carrier Circle to
Route 298 East. Take second right. Turn right on New Venture Gear Drive.
East or West on New York State Thruway (90)
Exit at #35. Enter Carrier Circle to Route 298 East. Take Second Right. Turn right on New Venture
Parking is available for guests at CrestHill Suites.
If you are arriving by air at Hancock Airport, outside of the hotel airport shuttle hours of availability
(see above), it is a 15-minute taxi ride to the CrestHill Suites. If you are taking a rental car from the
airport take I81 South to the New York State Thruway. Go east to the first exit #35. Enter Carrier
Circle to Route 298 East. Take Second Right. Turn right on New Venture Gear Drive.
Within one mile: Grimaldi’s Ristorante, Joey’s Restaurant, The Regatta Bar and Grill at the
Doubletree, the Holiday Inn Restaurant and Lounge. Driving distance: Carousel Center Shopping
Mall – 5 miles, Shopping Town Mall – 2 miles, Great Lakes State Park – 8 miles.
INCOMING PERSONAL PHONE CALLS
The phone number you should give to friends or relatives needing to get in touch with you is your room
number extension which will be given to you on arrival. The CrestHill Suites front desk number is
(315) 432-5595. The hotel fax number is (315) 432-5686. This number is maintained by a 24-hour
operator service and the registration desk is always open to provide guest assistance.
We suggest that you bring Traveler's checks. If you have a MasterCard or VISA account, the bank will
provide cash or traveler's checks against your credit card. We will provide a list of student names to
Beacon Federal (315-433-0111), which is within walking distance of the CrestHill Suites, so
participants may cash checks locally. The check-cashing limit is $100. An ATM machine is also
available at Beacon Federal.
North East Urgent Care is the closest medical facility to CrestHill Suites, which is located at 4000
Medical Center Drive, Fayetteville (315) 637-7800. The center is open 7am – 11pm 365 days a year.
Prompt Care is the closest medical facility to Whitman School of Management, which is located at
739 Irving Avenue, the CNY Medical Center Building, Suite 100. The Prompt Care center does not
take appointments; they accept walk-ins from 9am – 11pm each day. Prompt Care can be reached at
315-470-2951. You are responsible for charges incurred at Prompt Care at the time service is
received. You must provide a photo ID and your health insurance information at time of service.
Within a few blocks of campus there are three hospitals: University Hospital-SUNY Health Science
Center, 750 East Adams St.; Crouse-Irving Memorial Hospital, 736 Irving Avenue; and the Veterans
Administration Hospital, 800 Irving Avenue. Other physician’s offices are also located in the university
area. You are responsible for charges incurred at any of these locations at the time service is
received. You must provide your health insurance information at time of service.
Due to our close proximity to Canada many students wish to visit Niagara Falls, Ontario or Quebec
over a weekend. Please be aware that you should bring a passport or birth certificate and picture
ID if you are crossing the border. Up to date information is available at
Students are responsible for
all long distance calls made
from their room at the CrestHill Suites.
Be aware that Domestic
& International dialing is
45% higher than the
normal rate plus tax.
To avoid large fees -
Use a calling card.
NOTE: MOST CELL PHONE SERVICES DO NOT
WORK AT MINNOWBROOK FACILITY.
will not be responsible
for long distance calls.
SAMPLE TRAVEL VOUCHER:
David B. Berg, Col., USA (Ret.)
Director, Executive Education
Colonel David B. Berg is a native of Pittsburgh, PA. Upon graduation from Duquesne University,
Pittsburgh, PA, he was commissioned a Military Police Second Lieutenant in 1966 as a Distinguished
Colonel Berg's military assignments include command and staff positions in Vietnam; Ft. Hood, TX;
Thailand; Ft. Benning, GA; Ft. Gordon, GA; Ft. Monmouth, NJ; Ft. Hamilton, NY; Heidelberg,
Germany; and with the Deputy Chief of Staff for Personnel (HQDA). He served as Battalion
Commander, Military Police School, Ft. McClellan, AL; Executive Officer, Director of Army Budget
(HQDA); Division Chief and Deputy Director, Operations and Support Directorate, Army Budget
Office (HQDA); and Budget Director, US Army Training and Doctrine Command, Ft. Monroe, VA.
Upon retiring from the Army in October 1995, Colonel Berg accepted a position with the Whitman
School of Management at Syracuse University as Director, Army Programs. His duties include:
Director of the Army Comptrollership Program, an MBA program for commissioned officers and
professional civilians of the Department of Defense; Director of the Professional Resource
Management Course, a mid-career professional development program for resource managers; and the
Director of the Army Comptroller Course, an entry level for military comptrollers. He was named
Director of Executive Education for the Whitman School in August 2003. He has served as the
Chairman of the Whitman School’s New Building Committee since 2000.
Colonel Berg's military education includes the Military Police Officer Basic and Advance Courses, the
United States Army Command and General Staff College, and the Industrial College of the Armed
Forces. His civilian education includes a Bachelor of Arts Degree in Political Science from Duquesne
University and a Master of Business Administration from Syracuse University. He is a member of Beta
Gamma Sigma, the Honor Society for Collegiate Schools of Business. Colonel Berg is a Certified
Government Financial Manager (CGFM) and a Certified Defense Financial Manager (CDFM.) He is a
member of the American Society of Military Comptrollers, Association of Government Accountants,
and the American Association for Budget and Program Analysis. He serves as a commissioner on the
American Society of Military Comptrollers Certification Commission.
His military awards include the Legion of Merit, Bronze Star Medal, Meritorious Service Medal,
Presidential and Meritorious Unit Citations, and Army General Staff Badge.
He and his wife Nancy live in Fayetteville, New York. They have three grown children.
Thomas F. Willson
Associate Director, Defense Programs
Thomas F. Willson is a native of Brevard, NC. He enlisted in the Army in 1980, serving four years as
an enlisted Soldier, culminating as the Chief, Fire Direction Center, Battery B, 3d Battalion, 35th Field
Artillery, Wertheim, Federal Republic of Germany. Upon graduation from Wake Forest University,
Winston-Salem, NC, he was commissioned a Field Artillery Second Lieutenant in 1988 as a
Distinguished Military Graduate and the George C. Marshall ROTC Award selectee.
Tom’s military assignments include command and staff positions in Turkey; Ft Polk, LA; Ft Bragg,
NC; Alexandria, VA; Ft Sill, OK; and with the Office of the Deputy Chief of Staff, G-4 (HQDA). He
served as Commander, Battery C, 3d Battalion, 8th Field Artillery, Ft Bragg, NC; Program Budget
Officer and Executive Officer, G-8, HQ Army Materiel Command; Brigade Adjutant and Assistant
Operations Officer, 4th Brigade, 75th Division (Training Support), Ft Sill, OK; and Sustaining
Program Evaluation Group (SS PEG) Administrator (HQDA).
Upon retiring from the Army in March 2005, Tom accepted a position with the Whitman School of
Management at Syracuse University as Associate Director, Defense Programs. His duties include:
Associate Director of the Professional Resource Management Course, a mid-career professional
development program for resource managers; and Associate Director of the Army Comptroller Course,
an entry level program for military comptrollers.
Tom’s military education includes the Field Artillery Officer Basic and Advanced Courses, the Infantry
Officer Advanced Course, and the Combined Arms Service and Staff School. His civilian education
includes a Bachelor of Science in Business Administration from Wake Forest University, a Master of
Science in Administration from Central Michigan University, and a Master of Business Administration
from Syracuse University. He is a member of Beta Gamma Sigma, the Honor Society for Collegiate
Schools of Business. Tom is a Certified Defense Financial Manager (CDFM). He is a member of the
American Society of Military Comptrollers, American MENSA, and the United States Golf
His military awards include the Legion of Merit, Meritorious Service Medal, Army Commendation
Medal, Army Achievement Medal, Army Good Conduct Medal, Army Staff Identification Badge, and
the Basic Parachutist and Air Assault Badges.
Tom and his husky/shepherd/KOTG shelter dog, Benny, live in Syracuse, New York, anxiously
awaiting the coming of the golf season. According to Benny, it might not be a great day to golf, but it's
always a great day for a good, long walk and a game of fetch.