William G. Arnold, CDFM-A, CCA, worked with the Department of Defense for 34 years, over 25 of which he spent in financial management. Having 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, he has been directly involved in performance budgeting on a continuous basis since 1978. Mr. Arnold has also prepared performance budgets for firms in the private sector. He holds a master's degree in financial management from Central Michigan University.