Garrison Cost Accounting

[Yi Pressimone]

Theretirees were Deborah Bloom and Janice Halpern, both with the U.S. Army Combat Capabilities Development Command C5ISR Center; Derrick Clemons, with the U.S. Army Communications-Electronics Command Integrated Logistics Support Center; and Sgt. 1st Class Alejandro Ramirezmendoza, with the 20th Chemical, Biological, Radiological, Nuclear, Explosives Command.

Bloom received the Meritorious Civilian Service Medal, the Department of the Army certificates of appreciation and retirement, and a retirement pin. Her husband, John Bloom, received the DA certificate of appreciation. She officially retired Nov. 3, 2023, with 42 years of government service.

Bloom is a lifelong resident of Maryland. She holds a Bachelor of Science from the University of Maryland College Park, a Master of Science from Florida Institute of Technology, and a Master of Business Administration from Kaplan University.

Upon graduation in May 1982, she accepted a position at APG Garrison in cost accounting. In 1983, she transitioned to a position with Soldier Biological Chemical Command Headquarters as a program analyst. In 1988, Bloom transitioned to the Edgewood Chemical Biological Center under SBCCOM as a budget analyst to manage the financial aspects of programs, working directly with engineers and scientists. Some programs she supported included the M1 Abrams battle tank and emergency preparedness.

Bloom was promoted to supervisor during this time and managed a team of fifteen budget and program analysts. She spent more than half her civilian career supporting ECBC in the Engineering and Research Directorate.

In 2008, Base Realignment and Closure created a historic expansion as people and missions began relocating from Fort Monmouth, New Jersey, to APG. Bloom transitioned to Program Executive Office-Intelligence, Electronic Warfare and Sensors, Project Manager-Global Positioning System, as a program analyst.

In 2014, a staff function realignment moved financial management to CECOM G-8. Bloom supervised a team responsible for Operations and Maintenance, Army mission funding and reporting to the U.S. Army Materiel Command.

Halpern received the Civilian Service Achievement Medal; the DA certificates of appreciation and retirement; a one-star note from Brig. Gen. John Cushing, commanding general of DEVCOM; a Senior Executive Service note from the C5ISR Center Director Joseph Welch; and retirement pin. She officially retired Oct. 28, 2023, with 32 years of government service.

On May 13, 1991, she began her federal career at the Defense Personnel Support Center Philadelphia. Halpern worked at DPSC for nine years in different positions, including inventory management specialist, business specialist, and supply systems analyst.

In 2000, Halpern accepted a position with the Intelligence and Information Warfare Directorate at Fort Monmouth. She served as a budget analyst and then acting chief of the Resource Management Branch. In 2011, the organization moved to APG as part of BRAC. At APG, she served as the chief of the Resource Management Branch at the I2WD until the DEVCOM C5ISR Center reorganization in 2021, where she moved to the Engineering and Systems Integration Directorate. In this organization, she was a team lead in the Financial Management and Accounting Branch supporting the Readiness Engineering Portfolio.

During her 10 years as resource manager at I2WD, Halpern oversaw a $520 million budget comprised of multiple types of funding over four different accounting systems and managed and mentored a team of budget analysts.

After his military service, Clemons served as a mail handler for the Washington D.C. Postal Distribution Center. He furthered his career as a supply system analyst who played a major role in assisting the U.S. Army Reserve Command, 55th Materiel Management Center in transitioning the Single Army Integrated Logistics System to the Single Army Retail Supply System at the 55th Materiel Management Center, Fort Belvoir, Virginia.

In 2003, he was selected by the Headquarters AMC G-4 as a federal logistician to manage programs, including depot reduction, theater retrograde, and the Army Donations Program. In 2006, he received a Master of Business Administration from Touro University.

Ramirezmendoza received the Meritorious Service Medal, the DA certificates of appreciation and retirement, the U.S. flag, and retiree pin. His wife, Andrea Vargas, received the DA certificate of appreciation. He will officially retire on Feb. 29, 2024, with 20 years of service.

Ramirezmendoza hails from San Antonio, Texas, and holds a Bachelor of Science from Trident International University in business administration logistics. He enlisted into the U.S. Marine Corps in 1997 and completed boot camp at Marine Corps Recruit Depot San Diego. Upon completion, he served with Company C, 1st Battalion, 23rd Marine Regiment, as an infantryman with the Marine Corps Reserve until 2003.

Ramirezmendoza enlisted into the U.S. Army Reserve in February 2004 and attended Advanced Individual Training at Fort Sam Houston, Texas. While in the Reserves, he served one deployment in support of Operation Iraqi Freedom III from 2004-2005. During his deployment, Ramirezmendoza made the decided to re-enlist into active duty.

The defendant, a California corporation, was general agent for California of Union Indemnity Company, a Louisiana corporation. Union Indemnity Company was declared insolvent in Louisiana on January 6, 1933, and in California on January 12, 1933. The plaintiff Insurance Commissioner was appointed to liquidate the company's assets in this state.

The defendant filed a claim with the liquidator for $91,743.52, as the net amount due to it from Union, which was allowed to the extent of $25,897.97. In January, 1936, the liquidator filed an action against the defendant to recover $11,702.29, alleged to represent the amount of unremitted insurance premiums collected by the defendant from Union's insureds. Defendant filed an answer setting forth certain denials and affirmative allegations of offset, and a cross-complaint by which it sought the allowance of its claim in full. In November, 1939, judgment went against the plaintiff and for the defendant in the sum of $39,267.21. On denial of a motion for a new trial the court disallowed an item of $15,000 to the defendant, and reduced the judgment to the sum of $24,267.31. Both parties filed notices of appeal from that judgment. Before either appeal was perfected the reporter died, and on June 11, 1941, the plaintiff moved to vacate the judgment and for a new trial pursuant to section 953e of the Code of Civil Procedure. The motion was denied and a motion by the defendant to terminate the proceedings was granted. The court's order was affirmed. (Caminetti v. Edward Brown [28 Cal.2d 30] & Sons, 23 Cal.2d 511 [144 P.2d 570].) The appeal thereafter reached this court on the judgment roll alone, and the judgment was reversed. (Garrison v. Edward Brown & Sons, 25 Cal.2d 473 [154 P.2d 377].)

After the going down of the remittitur the parties entered into a stipulation of the facts which constitute the findings of the trial court in support of the present judgments for the plaintiff and the defendant.

The agreement under which the defendant operated as general agent in California for Union contained the following provision: "All premiums collected by the Agent for the Company are the property of the Company and shall be held by the Agent as a fiduciary trust until delivery to the Company. The privilege of deducting commissions which are debts due the Agent, if granted, shall not be taken as a waiver by the Company of its exclusive ownership of all premiums." In practice the premiums collected on behalf of Union (defendant was agent for other insurance companies) were not segregated in a separate account but were deposited in defendant's general commercial account. Defendant reported monthly on sheets known as "Bordereaux" showing business written, premiums due, commissions allowable, return premiums and other calculations concerning cancellations, unearned premiums, return commissions, etc., and sums expended by defendant as general agent on Union's behalf. Remittances were made or received on the monthly net balance thus shown to be due from the defendant to Union or owing to it by Union.

On the former appeal it was the contention of the defendant that the practice in handling the accounts between the parties modified their written agreement so as to substitute a debtor-creditor relationship between them in place of the fiduciary relationship provided for in the agreement. Thereby the defendant sought to offset against the amount of premiums collected (which pursuant to the agreement constituted a trust res with legal ownership thereof in the company) any and all claims or credits which it could have recovered against Union. The trial court upheld the contention and permitted the offset. However, on disposing of the contention on the appeal (Garrison v. Edward Brown & Sons, supra, 25 Cal.2d 473), this court concluded that the findings relating to the actual practice of accounting did not support the conclusion that a debtor- creditor relationship was substituted, [28 Cal.2d 31] and that therefore the judgment was unsupported. The court applied the well-settled rule that a fiduciary may not set off claims owed to him in his personal capacity against obligations which he has assumed as a trustee. It was also held that the accounting practice, which was consistent with the written agreement, did not show an intention to modify the agreement, and that the commingling of funds did not disturb the trust nature thereof. Following the law announced in that decision the court on the second trial determined that the plaintiff was entitled to a judgment against the defendant in the sum of $9,668.50 free of any claim of offset; and that the defendant was entitled to a judgment against the plaintiff in the sum of $20,696.87 (including $110.45 for supplies theretofore allowed by the liquidator), which sum was to be paid in the course of administration of the estate of Union Indemnity Company, thereby relegating the defendant to the status of a general creditor of Union as to the total amount of the damages awarded to it in this action.

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