About the author

William G. Arnold worked with the Department of Defense for 34 years, over 25 of which he spent in financial management. He has been directly involved in performance budgeting on a continuous basis since 1978. He has held positions as Budget Officer, Director of Resource Management, Director of Disbursing, and Entitlements Director with the Air Force and Defense Finance and Accounting Service.

Mr. Arnold has prepared performance budgets for firms in the private sector. He volunteered for more than 15 years in the credit union movement, serving on the Board of Directors of multiple federal credit unions. He holds a Master of Arts degree in financial management from Central Michigan University. For many years he taught undergraduate classes in economics and quantitative decision making for Park College.

Mr. Arnold is currently an instructor with Management Concepts. Course topics include performance-based budgeting, budget formulation, financial management of business operations, financial management of defense working capital funds, appropriations law for business operations, appropriations law seminar, budget execution, and enhanced defense financial management.

He is a Certified Defense Financial Manager with Acquisition Specialty (CDFM-A) from the American Society of Military Comptrollers and in 1984 was awarded the designation of Certified Cost Analyst (CCA) by the Institute of Cost Analysis.

Other

To the men and women of the United States Armed Forces, past and present.