General Fund Enterprise Business System

Thursday August 4, 2011

What is it?

General Fund Enterprise Business System (GFEBS) is an Enterprise Resource Planning (ERP) web-based software tool based on Systems Applications and Products (SAP) technology. GFEBS provides reliable data to better enable the Army leadership (Active, Guard, Reserve) to make informed decisions in support of the Warfighter. GFEBS supplies previously unavailable real-time financial, asset, and real property data information to commanders.

What has the ARNG done?

The ARNG currently has five states, Kentucky, Idaho, Oklahoma, Mississippi and Indiana, and the National Guard Bureau (NGB) online with GFEBS. The remaining 49 states and territories were online on July 1, 2011 and all of our appropriations will be flowing through GFEBS by year end. Approximately 250-500 end-users per state and NGB (15,000 overall) will be using the system when it is fully implemented.

What continuing efforts does the ARNG have planned?

Four long-term issues face the ARNG with the implementation of GFEBS: cost management; management controls; audit ability; and sustainment-maintenance training. Each issue poses unique challenges that must be diligently worked through to achieve success. For example, cost management requires a paradigm shift from the current “spend mentality” to an integrated approach. This new approach balances costs with optimized resources. The desired end state: better programming and budgeting decisions.

NGB and the states will likewise make allocation determinations with regard to centrally billed, centrally funded accounts and activities such as the Professional Education Center and the Guard Material Management Center. The ARNG must also determine how it will garner the skills and manpower necessary to perform these new cost management and accounting activities across the command.

Why is this important to the Army?

GFEBS is a fully auditable Government Accountability Project (GAP), Generally Accepted Auditing Standards (GAAS), and Standard Financial Information Structure (SFIS) compliant system like no accounting system we have had to date. It is a fully open system that fosters transparency across all three Army components for better visibility and in turn better accountability of our funds. The additional cost accounting module will allow us to do managerial accounting in conjunction with financial accounting. GFEBS will bring our process in line with private-sector best practices and into the 21st century.


GFEBS website

Kentucky Army National Guard

Oklahoma Army National Guard

Army National Guard

GKO log on required: GFEBS on Guard Knowledge Online




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