Photo By Michael A Furlano | The Fleet Readiness Center Southwest (FRCSW) comptroller team is far more than just...... read more read more
The Fleet Readiness Center Southwest (FRCSW) comptroller team is far more than just the “bank” of the command. Compliance with the myriad of laws and regulations is the cornerstone of their success but the department also plays a more holistic leadership role, shaping financial strategy, driving execution, and ensuring accountability across the command. Over the past five years, the team has not only exceeded financial targets but has also transformed how FRCSW manages resources, makes decisions, and prepares for the future. Central to this transformation has been the deliberate alignment of mission and finance utilizing strategic “comptrollership”. Through use of foresight and actionable insight, the team has provided the command with more than just compliance, they have propelled FRCSW from fiscal recovery to enterprise‑wide excellence. Comptroller Ji Kim’s leadership, anchored in rigorous strategic planning, powered by data innovation, and sustained by a culture of accountability and ownership has been the main driver of this success.
“The comptroller team collaborates with leadership to make proper tradeoffs to ensure our requirements are aligned with the budget.” – Shawn Delaware, FRCSW Executive Director
The team has subject matter experts that manage the full gamut of past, present, and future finances for the command.
By law, FRCSW cannot proceed with any customer requested work without first accepting the funds, making the comptroller’s role critical in managing “colors of money” or the correct allocation of funds for specific purposes. This rigorous attention to detail has allowed the command to adhere to appropriations law, avoid wasteful spending and ensure all expenses directly support mission-critical activities.
“Our team works hard to ensure all funds are utilized in the manner intended. Proper utilization of funding allows our artisans to have the tools and equipment necessary to fulfill our mission.” - Christina Bartram, FRCSW Budget Officer
In 2021, the command underwent a financial systems change to the Navy’s Enterprise Resource Planning (ERP) system. During this challenging transition, the comptroller team converted historic financial data into ERP replicating the framework in order to structure budgets, billing conventions and cost centers. This ensured that command decisions could be made utilizing accurate, actionable financial data and empowered leadership with instant access to critical financial insights.
Guided by the vision of Mr. Kim, the team modernized and automated critical financial processes, replacing outdated practices with streamlined, technology driven solutions. Utilizing large volumes of data directly from the Navy’s ERP system allowed the team to develop applications that dramatically improved the accuracy, speed, and reliability of financial reporting at the command. Recognizing the transformative power of analytics, Mr. Kim established a dedicated data analytics cell designed to retrain financial management analysts and shift their focus from manual, Excel based tasks to advanced Qlik dashboards and other cloud-based tools. This deliberate pivot not only optimized efficiency but also elevated the department’s role: freeing manpower from routine duties and empowering analysts to deliver higher order strategic insights. The result has been a change in decision making, where leaders across FRCSW now operate with sharper foresight, faster responsiveness, and a culture rooted in data driven excellence.
The key leaders behind the team’s success are Mr. Kim, and Ms. Caroline Thomas, Deputy Comptroller. With deep institutional knowledge and a keen understanding of the command’s workforce strengths, these two act as dynamic “Tiger Team” leaders, problem-solving complex issues, streamlining processes, and setting new standards for operational excellence. Their ability to harness the talents of individual team members and coordinate across departments has been critical in maintaining momentum and continuously improving the comptroller team’s effectiveness. Mr. Kim’s leadership style fosters accountability and innovation, ensuring the team is always ready, and prepared, to tackle new challenges.
Working directly with Ms. Faith Rositas (FRCSW Funds Management Supervisor) they created a weekly Billing, Analytics, Strategy and Education (BASE) forum that reinforces fundamentals for the team while creating opportunities for cross training and an environment where decisions are data driven at all levels.
“The Comptroller team has instilled financial prudency as a mindset, fostering ownership, accountability, and continuous learning. Through initiatives like the BASE forum, I wanted to ensure we intentionally promote cross‑functional collaboration and enterprise knowledge sharing. The result we see is elevated data literacy, audit readiness, and ERP proficiency across the workforce.” says Kim.
How did the team achieve this success? - The Get Well Plan! The Comptroller team’s “Get Well Plan” (GWP), a focused two-year financial recovery initiative, was instrumental in driving the command from a negative fiscal state to one of sustained fiscal health. Key strategies included:
This approach has allowed FRCSW to meet or exceed Net Operating Result (NOR)* targets for five consecutive years, demonstrating the team’s ability to manage costs and revenues precisely. Through careful monitoring of expenses, personnel and use of direct labor hours (critical for measuring workload tied directly to aircraft production), the comptroller team helped optimize workforce efficiency and keep overhead costs consistently low.
Audit Readiness Financial Improvement and Audit Remediation (FIAR) is a program primarily used by the U.S. DoW to improve the accuracy of financial reporting and address any issues with financial management that may impact audits. In fact, audit readiness is a top strategic priority for the US Navy and FRCSW is on track to meet the Department of Navy’s accelerated timeline for a clean audit by 2026. The comptroller team continues to lead efforts in data cleanup, documentation validation, and inventory accountability. These efforts have already generated success for the command as FRCSW is the first Navy Working Capital Fund (NWCF) industrial depot to pass an independent inventory existence test with a flawless 100% score on over 2400 repairables audited. A remarkable feat!
Way Ahead The FRCSW comptroller team is reaching the highest levels of financial success. The command has been recognized at the top levels of government with FRCSW winning both the Department of War (DoW) and Department of the Navy (DoN) Financial Management Awards but they are not resting on their laurels. Future initiatives include leveraging predictive analytics and machine learning to enhance financial forecasting, further automation to continue the shift of manpower from mechanical tasks to strategic analysis and sharing of best practices enterprise-wide so all the FRCs can achieve similar successes.
The entire FRCSW comptroller team has transformed the command’s financial landscape through strategic planning, relentless accountability, and innovative use of technology. Their work ensures that taxpayer dollars are spent wisely, mission requirements are met, and the Navy’s readiness is never compromised. More than just gatekeepers of funds, the team empowers every member of FRCSW to succeed by providing the financial clarity and support needed to deliver on our mission. 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| Date Taken: | 11.01.2025 |
| Date Posted: | 11.18.2025 12:52 |
| Story ID: | 551584 |
| Location: | SAN DIEGO, CALIFORNIA, US |
| Web Views: | 408 |
| Downloads: | 1 |
This work, FRCSW Journey to Success - A Story of Leadership, Accountability and Execution, by Michael A Furlano, identified by DVIDS, must comply with the restrictions shown on https://www.dvidshub.net/about/copyright.
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