Resource Management Responsibilities — Commanders, Comptrollers, RCMs, CCMs
Stewardship Beyond Legal Accountability
Stewardship Definition
Although base-level resource managers do not control initial allocation of all their resources, they must effectively manage these resources, including the stewardship of:
- Money
- Manpower
- Equipment
Stewardship More Than Legal
Being an effective steward involves MORE than legal accountability.
Universal Member Responsibility
Every Member Cost-Effective
While every USAF member has a principal responsibility to ensure resources are used in the most cost-effective manner, commanders and supervisors are responsible for:
- The efficient and economical use of all resources in their organizations
- Budgeting
- Allocation
- Composition
- Distribution of these resources
Commanders
Commander Financial Plan Role
Commanders review, validate, and balance the financial plan to ensure successful financial management.
Active Review Required
Active Review
Commanders must actively review financial programs for work centers (responsibility centers) and improve resource management by:
- Inquiring about program conditions
- Reviewing causes
- Weighing alternatives
- Directing action
Allocation Authority
Resource Allocation
Commanders must also ensure resource management system success by allocating sufficient resources to:
- Resource management system training
- Resource management team efforts
Comptrollers
Comptroller Mission
Comptrollers support the organization's mission and the USAF by providing sound financial management and advice to commanders and staff.
Promote Responsibility
Comptroller Responsibility
Comptrollers promote responsible and proper financial management to ensure efficient, economical use of resources consistent with statutory and regulatory requirements.
Apply Policies
Comptroller Functions
Comptrollers apply policies and procedures that enable the organization to carry out:
- Accounting
- Budget
- Cost functions
Responsibility Center Managers (RCMs)
RCM Functions
Responsibility center managers plan, direct, and coordinate subordinate organization activities.
Subordinate Plan Analysis
RCM Analysis
Responsibility center managers:
- Analyze subordinate organizational plans
- Identify imbalances in resource distribution
- Analyze alternative actions
- Balance programs
Cost Center Managers (CCMs)
CCM Definition
The cost center is the basic production flight or work center.
CCM Regulation Role
CCM Regulation Function
The cost center manager regulates the consumption of:
- Work hours
- Supplies
- Equipment
- Services
…to do the tasks within their cost center.
Resource Shifting
CCM Resource Shifting
Cost center managers shift resources to or from various production tasks within the cost center to:
- Ensure the proper mix
- Provide the emphasis required