Richard W. Gutmann, 63, a retired division director at the General Accounting Office, where he retired in 1981 with 30 years of federal service, died June 16 at the Veterans Administration Hospital in Martinsburg, W.Va. He had pneumonia and a neurological disorder.

Mr. Gutmann, who lived in Falls Church, was born in Elizabeth, N.J. He was a Navy aviator in World War II and served in the Pacific. He attended Rutgers University and graduated from George Washington University with a bachelor's degree in business administration. He also attended the Harvard Business School and the Federal Executive Institute.

A certified public accountant by profession, Mr. Gutmann moved to the Washington area and joined the GAO in 1954. In the course of his career he was head of its defense division and its European division, and from 1967 to 1968 he worked in Frankfurt. At the time of his retirement in 1982, he was director of the procurement and systems acquisition division.

Mr. Gutmann was a member of the Harvard Club of Washington. He maintained a summer property in Bethany Beach, Del.

Survivors include his wife, the former Helen Henderson of Falls Church; a daughter, Janet Schreiber of Reston; a brother, Ronald L. Gutmann of Elkins, W.Va., and two grandsons.