Under the provisions of Department of Defense 1348.33-M, the Secretary of Defense has awarded the Defense Superior Service Medal to Lieutenant Colonel Alan M. Kimball, United States Army, for exceptionally superior service to the Department of Defense as Director, Resource Management and Comptroller, Division of College Operations and Services, Defense Systems Management College, Fort Belvoir, Virginia, from March 1990 to August 1994. Lieutenant Colonel Kimball completely reorganized and revitalized the college resource management operation with focus on customer satisfaction and total quality management. He established a managerial accounting system which gave managers accurate information on the cost of all College products and services. He led operations improvement teams which dramatically reduced Prompt Payment Act interest penalties and improved other critical payment processes. Lieutenant Colonel Kimball was also handpicked to manage the funding and acquisition program for VII Corps in Saudi Arabia supporting Operations DESERT SHIELD and DESERT STORM, where he created a responsive acquisition process to prepare the Corps for combat operations while assuring disciplined, responsible resource management. The distinctive accomplishments of Lieutenant Colonel Kimball reflect great credit upon himself, the United States Army, and the Department of Defense.