U.S. Army Financial Management Command and Republic of Korea Army finance officers pose for a photo at the Maj. Gen. Emmett J. Bean Federal Center in Indianapolis July 9, 2026. The ROKA finance officers visited USAFMCOM after a trip to the Office of the Assistant Secretary of the Army for Financial Management and Comptroller at the Pentagon and before heading to the U.S. Army Finance and Comptroller School at Fort Jackson, S.C., where they learned about the structure and operations of the U.S. Army Finance Corps. (U.S. Army photo by Mark R. W. Orders-Woempner)

Republic of Korea Army Brig. Gen. Woo Yang Woo, ROKA Director of the Budget and Finance Branch chief, center left, talks as U.S. Army Col. Michelle M. Williams, U.S. Army Financial Management Command commander, center right, listens alongside ROKA Col. Jung Keuk Ki, ROKA Planning Department Financial Accounting chief, far left, and ROKA Maj. Kyung Hyun Ko, ROKA Planning Department budget officer, far right, at the Maj. Gen. Emmett J. Bean Federal Center in Indianapolis July 9, 2026. The ROKA finance officers visited USAFMCOM after a trip to the Office of the Assistant Secretary of the Army for Financial Management and Comptroller at the Pentagon and before heading to the U.S. Army Finance and Comptroller School at Fort Jackson, S.C., where they learned about the structure and operations of the U.S. Army Finance Corps. (U.S. Army photo by Mark R. W. Orders-Woempner)

U.S. Army Gennaro Penn, U.S. Army Financial Management Command Military Pay Operations director, answers questions about U.S. business processes for Republic of Korea Army finance officers at the Maj. Gen. Emmett J. Bean Federal Center in Indianapolis July 9, 2026. The ROKA finance officers visited USAFMCOM after a trip to the Office of the Assistant Secretary of the Army for Financial Management and Comptroller at the Pentagon and before heading to the U.S. Army Finance and Comptroller School at Fort Jackson, S.C., where they learned about the structure and operations of the U.S. Army Finance Corps. (U.S. Army photo by Mark R. W. Orders-Woempner)

U.S. Army Tiffany McCoy, U.S. Army Financial Management Command Process Management and Compliance Business Process Improvement chief, answers questions about U.S. business processes for Republic of Korea Army finance officers at the Maj. Gen. Emmett J. Bean Federal Center in Indianapolis July 9, 2026. The ROKA finance officers visited USAFMCOM after a trip to the Office of the Assistant Secretary of the Army for Financial Management and Comptroller at the Pentagon and before heading to the U.S. Army Finance and Comptroller School at Fort Jackson, S.C., where they learned about the structure and operations of the U.S. Army Finance Corps. (U.S. Army photo by Mark R. W. Orders-Woempner)

U.S. Army Amanda McCoy, U.S. Army Financial Management Command Army Accounting and Audit Operations interim director, left, answers questions about U.S. Army accounting operations for Republic of Korea Army finance officers at the Maj. Gen. Emmett J. Bean Federal Center in Indianapolis July 9, 2026. The ROKA finance officers visited USAFMCOM after a trip to the Office of the Assistant Secretary of the Army for Financial Management and Comptroller at the Pentagon and before heading to the U.S. Army Finance and Comptroller School at Fort Jackson, S.C., where they learned about the structure and operations of the U.S. Army Finance Corps. (U.S. Army photo by Mark R. W. Orders-Woempner)

National flags are seen on the shoulders of Republic of Korea Army Brig. Gen. Woo Yang Woo, ROKA Director of the Budget and Finance Branch chief, left, and U.S. Army Command Sgt. Maj. Joy L. Allen, U.S. Army Financial Management Command senior enlisted advisor, during a visit by ROKA finance officers to USAFMCOM at the Maj. Gen. Emmett J. Bean Federal Center in Indianapolis July 9, 2026. The ROKA finance officers visited USAFMCOM after a trip to the Office of the Assistant Secretary of the Army for Financial Management and Comptroller at the Pentagon and before heading to the U.S. Army Finance and Comptroller School at Fort Jackson, S.C., where they learned about the structure and operations of the U.S. Army Finance Corps. (U.S. Army photo by Mark R. W. Orders-Woempner)