1 TheJournaloftheAmericanSocietyofMilitaryComptrollers I ARMEDFORCES Comptroller The Journal of the American Society of Military Comptrollers PUBLICATION STAFF Executive Director and Editor: Al Runnels, CDFM Editorial and Production Coordinator: Kathryn Grandsta Graphic Design: Tom Sadowski, Goetz Printing EDITORIAL BOARD Editorial Board Chair: Terry Placek Irma Finocchiaro, CDFM • Barbara Gilchrist, CDFM-A • Col. Sam Grable, CDFM Dick Reed • Ivonne Reid-Borland, CDFM • Lt. Col Louise Shumate, CDFM Lisa St. Andre • April Harris IDENTIFICATION STATEMENT The Armed Forces Comptroller (ISSN 0004-2188) is published quartery. Oce of publication is: American Society of Military Comptrollers 415 N. Alfred Street, Alexandria, VA 22314-2269 telephone: (800) 462-5637 or (703) 549-0360 fax: (703) 549-3181 Subscription price is $15.00 for libraries and/or organizations; $18.00 for foreign. Copyright 2014 by the American Society of Military Comptrollers. ADVERTISING IN THE ARMED FORCES COMPTROLLER Armed Forces Comptroller accepts a limited number of advertisements, with preference given to corporate members of the American Society of Military Comptrollers. For information on the advertising program, please contact us at (800) 462-5637 or (703) 549-0360. HOW TO CONTACT ASMC 415 N. Alfred Street, Alexandria, VA 22314-2269 telephone: (800) 462-5637 or (703) 549-0360 fax: (703) 549-3181 e-mail: email@example.com • web site: www.asmconline.org Periodicals Postage paid at Alexandria, VA and at additional mailing oces. POSTMASTER: Send address changes to Armed Forces Comptroller , 415 N. Alfred St., Alexandria, VA 22314-2269. Opinions of contributors do not necessarily represent ocial positions of DoD, USCG, or ASMC. The opinions are of the author(s). Material in this publication may not be reproduced in any form without written permission. Submissions to the Armed Forces Comptroller , such as Chapter News or articles, as well as correspondence pertaining to this periodical, should be sent to the Oce of Publication. Address changes should be sent to the oce of publication. As a member of the American Society of Military Comptrollers, I pledge to: Be guided in all activities by loyalty to the highest principles, always remembering that public oce is a public trust. Refrain from activities which are in conict with the public interest or are discreditable to the Society, and to avoid activities which create the appearance of such conict. Exercise diligence, objectivity and integrity in professional activities, ever aware of the responsibility to eliminate improprieties. Refrain from the transmission or usage, for personal gain or advantage, of information obtained in the professional environment. Carefully earn and continuously protect my reputation for good moral character in comptrollership. Recognize that professional example will inuence associates and eciency. Continuously strive to increase my professional knowledge and skills to improve service and value to associates and the Society. Extend the same consideration to the rights and interests of others that I seek for myself. Respect the professionalism of fellow members and work with them to promote the goals and programs of the Society. Pledgeof Professionalism ASMC … serving the nancial community in the Department of Defense and the Coast Guard.