Instructions

1) Review the updated draft version to FM 4-80 (FM 1-06) [separate attachment]; Chapters 1 and 2.

· Chapter 1 is the stage setter providing a background of the Finance and Comptroller (FC) doctrinal base as well as concepts for joint and Army operations and Sustainment.

· Chapter 2 reviews the FC elements as well as unified action partners.

2) Provide relevant content comment suggestions.

· The primary focus is to validate the concepts discussed above.

· Does the doctrine effectively communicate (able to be understood by junior NCOs/Officers) the following:   a)  Doctrinal fundamentals from FM 3-0 and FM 4-0   b)  FC doctrinal base (core competencies, functions, and principles)   c)  Major tasks/functions of each FC element

· Please provide 3 to 5 comment suggestions which may need further clarification.

The comment suggestions can be provided in a word document. Please note the paragraph when providing the comment suggestions (Example: Para 1-3: Comment Suggestion: Change the number of core elements from 4 to 7).

Note: Please keep in mind, we are updating the doctrinal change from Counter Insurgency (COIN) to Large Scale Combat Operations (LSCO).

Reading material

FM 4-80 (FM 1-06)

1 Finance and Comptroller Operations

Initial Draft

DISTRIBUTION RESTRICTION: The material in this manual is under development. It is not approved doctrine and

• cannot be used for reference or citation.

5

6 This publication supersedes FM 1-06, dated 15 April 2014.

7

8 Headquarters, Department of the Army

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11

• • Foreword

Foreword body, not to exceed one page. Followed by signature block and signature.

• [Delete this section if no foreword is required.]

• NAME OF CHIEF OF STAFF
• GENERAL, UNITED STATES ARMY
• CHIEF OF STAFF

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19

• This publication is available at the Army Publishing Directorate site
• (http://www.apd.army.mil), and the Central Army Registry site
• (https://atiam.train.army.mil/catalog/dashboard) To receive
• publishing updates, please subscribe at
• (http://www.apd.army.mil/AdminPubs/new_subscribe.asp)

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26

Initial Draft

FM 1-06

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FM 1-06

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Field Manual No. 4-80

*FM 4-80 (FM 1-06)

Headquarters Department of the Army Washington, DC, (Initial Draft)

28 Finance and Comptroller Operations

Contents

Page

PREFACE v

INTRODUCTION ix

Chapter 1 FINANCE AND COMPTROLLER OPERATIONS 1-1

Section I – OVERVIEW OF FINANCE AND COMPTROLLER 1-1

Role 1-1

• Core Competencies 1-2

• Principles 1-8
• SECTION II – FINANCE AND COMPTROLLER AS PART OF THE SUSTAINMENT

WARFIGHTING FUNCTION 1-11

SECTION III – OVERVIEW OF JOINT AND ARMY OPERATIONS 1-13

Joint Operations 1-13

• Army Operations 1-14

• SECTION IV – FINANCE AND COMPTROLLER SUPPORT TO UNIFIED LAND

OPERATIONS 1-16

SECTION V – FINANCE AND COMPTROLLER OPERATIONS IN SUPPORT

AREAS 1-19

Chapter 2 FINANCE AND COMPTROLLER ELEMENTS AT ECHELON 2-1

Section I – Force Structure Changes In Finance and Comptroller Branch 2-1

Section II – Overview Of Finance and Comptroller Strategic Level 2-2

Assistant Secretary Of The Army For Financial Management and Comptroller 2-3

• United States Army Financial Management Command (USAFMCOM) 2-4

• SECTION III – OVERVIEW OF FINANCE AND COMPTROLLER OPERATIONAL

LEVEL 2-6

Comptroller Operations 2-6

• Finance Operations 2-8

• SECTION IV – OVERVIEW OF FINANCE AND COMPTROLLER TACTICAL

LEVEL 2-9

Comptroller Operations 2-10

• Finance Operations 2-12

• SECTION V – ARMY SPECIAL OPERATIONS FORCES FINANCE AND

COMPTROLLER ELEMENTS 2-14

DISTRIBUTION RESTRICTION: The material in this manual is under development. It is not approved doctrine and cannot be used for reference or citation.

This publication supersedes FM 1-06, dated 15 April 2014.

Contents

SECTION VI – UNITED ACTION PARTNERS 2-15

Section VII – FINANCE AND COMPTROLLER TRAINING CONSIDERATIONS 2-16

Sustainment Tranining Focus Areas 2-17

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v

• • Preface

FM 4-80, Finance & Comptroller Operations (formerly known as the FM 1-06, Financial Management

• Operations), provides the fundamentals, principles, and concepts of Army Finance & Comptroller (FC)

• support doctrine. It describes how to provide FC support to the Army with particular emphasis on large- scale
• combat operations (LSCO). FM 4-80 provides doctrine guidance on how finance and comptroller supports
• unified land operations during the Army’s four strategic roles (shape, prevent, large-scale combat operations,
• consolidate gains) during operations along the conflict continuum. The intent of this manual is to describe
• how FC complements combat power, supports strategic, operational, and tactical reach, and enables
• commanders’ with essential support to enabling freedom of action, creating strategic and operational reach
• and providing the joint force with prolonged endurance. This publication applies to the range of military
• operations and supports ADP 3-0, Operations, ADP 4-0, Sustainment, and FM 4-0, Sustainment Operations.
• The principal audience for FM 4-80 is all Army Soldiers and Civilians who provide FC support as well as
• those members of the Army profession who depend on and receive that support. Commanders and staffs of
• Army headquarters (HQs) should also refer to applicable joint or multinational doctrine concerning support
• to joint or multinational forces. Trainers and educators throughout the Army will also use this publication.
• Commanders, staffs, and subordinates ensure their decisions and actions comply with applicable United
• States, international, and, in some cases, host nation laws and regulations. Commanders at all levels ensure
• their Soldiers operate in accordance with the law of war and the rules of engagement. (See FM 6-27, The
• Commander’s Handbook on the Law of Land Warfare).
• FM 4-80 uses joint terms where applicable. Selected joint and Army terms and definitions appear in both the
• glossary and the text. Terms for which Field Manual 4-80 is the proponent publication (the authority) are
• italicized in the text and are marked with an asterisk (*) in the glossary. Terms and definitions for which
• Field Manual 1-06 is the proponent publication are boldfaced in the text. For other definitions shown in the
• text, the term is italicized and the number of the proponent publication follows the definition.
• FM 4-80 applies to the Active Army, Army National Guard/Army National Guard of the United States, and
• the United States Army Reserve unless otherwise stated.
• The proponent of FM 4-80 is the United States Army Combined Arms Support Command. The preparing
• agency is the G-3/5/7 Doctrine Division, United States Army Combined Arms Support Command. Send
• comments and recommendations on a DA Form 2028 Recommended Changes to Publications and Blank
• Forms to Commander, United States Army Combined Arms Support Command, ATTN: ATCL-TDID (FM
• 4-0), 2221 Adams Avenue, Building 5020, Fort Lee, VA, 23801-1809; or submit an electronic DA Form
• 2028 by e-mail to: usarmy.lee.tradoc.mbx.leee-cascom-doctrine@mail.mil.

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• • Acknowledgements

The copyright owners listed here have granted permission to reproduce material from their works.

• The Source Notes lists other sources of quotations and photographs.

• Example: Title (in italics), author (first name, last name), and copyright statement [listed in their order of
• appearance in publication].
• [Delete this section if no acknowledgement required]

x

FM 4-80

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• • Introduction

The publication of FM 3-0, Operations, signaled the readiness focus of the United States (U.S.) Army in

• preparation for large-scale combat against a peer threat. FM 4-0, Sustainment Operations (July 2019) lays

• the foundation for the sustainment (logistics, finance & comptroller, personnel services, and health service
• support) tactics required to support Army’s four strategic roles during operations described in FM 3-0 and
• FM 4-0. This FM 4-80 describes the FC doctrine and capabilities and is nested within the FM 3-0 and FM 4-
• 0 doctrine.
• Sustainment is crucial to the success of operations and as one of the four elements of sustainment. Finance
• & comptroller capabilities are comprehensive in scope including developing and analyzing funding
• requirements, distributing available funds, executing and maintaining controls, auditable records, producing
• internal management and external accounting reports. This involves establishing a responsive and realistic
• requirements process and inculcating a cost culture that incentivizes good fiscal stewardship. The key system
• enabler for accomplishing Army FC is the General Fund Enterprise Business System (GFEBS). GFEBS is
• the Army’s integrated financial management system for funds distribution, execution and reporting. The
• system of record provides real-time visibility of transactions as well as historical data that provides
• commanders with data analytics and vital information which gives them the ability to make better informed
• decisions. GFEBS complies with statutory and regulatory requirements, enforces internal controls and is the
• Army’s centerpiece for achieving audit compliance and unqualified financial audit opinions.
• The FC mission includes support to sustainment operations during large-scale combat operations by
• providing support to the Army through the FC core competencies; Fund the Force, Fiscal Stewardship, Pay
• Support, Disbursing, Accounting, Auditability, Data Analytics and Counter Threat Finance.
• Field manual 4-80 makes numerous revisions from the last 2014 edition. Significant revisions include:
• l Implementing elements of FM 3-0, Operations and FM 4-0, Sustainment Operations to support
• LSCO
• l Changing name from Financial Management to Finance and Comptroller
• l New core competencies and subordinate key functions
• l Introduction of data analytics and counter threat finance as new emerging capabilities
• l Introduction of finance and comptroller and the new and fourth standalone element of the
• Sustainment Warfighting Function
• l Realignment of chapters and sections focusing on areas of support and the Army roles of
• operations
• l Introduction of new Force Design Update finance and comptroller structure changes
• l Removal of redundant verbiage or content, updates to all applicable figures and tables, the addition
• of vignettes, administrative changes, update on terms, definitions and acronyms, and revision of
• the glossary and reference sections
• FM 4-80 contains six chapters:
• Chapter 1 discusses finance and comptroller role, core competencies, functions, and principles. It describes
• the strategic, operational, and tactical level support and the organization responsibilities and relationships
• with unified action partners. The chapter includes an overview of FC as part of the Sustainment WfF to
• include Joint and Army operations, and multi domain operations. It introduces data analytics and counter
• threat finance.
• Chapter 2 describes FC interagency cooperation with national providers, executive agent responsibilities,
• and overviews all FC elements and their roles at the strategic, operational, and tactical level, to include special
• operations forces. It introduces FC operations in relation to the different areas of support: Strategic Support
• Area, Joint Security Area, Corps Support Area, and Division Support Area.

Introduction

Introduction

• Chapter 3 presents an overview of FC operations to shape. Each FC element tasks and responsibilities
• represented at their designated areas of support with emphasis on their activities during shaping operations.
• Chapter 4 discusses what the FC impact during operations to prevent. The main functions at the distinct
• support areas with the most relevant planning considerations.
• Chapter 5 provides information to Sustainment leaders about how finance and comptroller operations
• effectively support the highly unpredictable nature of large-scale ground combat operations. Sustainment
• leaders will rely heavily on financial management leaders and planners at all echelons to provide responsive
• financial management that meets the challenging nature of the operational environment.
• Chapter 6 informs the conditions for a stable environment during operations to consolidate gains. FC forces
• will continue to focus on the levels of contract and special funding authorities in support of area security
• operations, primary stability tasks and follow-on operations. Increased interagency, host nation coordination
• and economic and infrastructure development.

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• • Chapter 1

FINANCE AND COMPTROLLER OPERATIONS

Finance and Comptroller operations are a crucial element to any operation in support

• of Unified Land Operations. Chapter 1 discusses the Finance and Comptroller branch

• role, core competencies, and principles that provide its unique functionality to support
• joint force commanders and contribute to supporting national security. Additionally, it
• provides a brief overview of Finance and Comptroller as part of the Sustainment
• warfighting function, Joint, Army operations and multi-domain.

“The Finance Corps is the smallest basic branch in the Army. It is also one of the oldest branches of the Army, going back to the establishment of the office of a Paymaster General by congressional resolution on the 16th of June 1775. Just as any

Army branch, the Finance Corps has deep-rooted traditions and a rich history of supporting commanders and soldiers. The last decade has brought many significant positive changes and introspective challenges to the Finance Corps”.

-The Finance Corps Today and Tomorrow, Study Project. LTC Morgan F. Denny

•  
•  
•  
•  
•  
•  
•  
• SECTION I – OVERVIEW OF FINANCE AND COMPTROLLER

• 1-1. Finance and Comptroller (FC) operations is the fiscal support to the U.S. Army and its unified action
• partners through a range of military operations. FC includes two unique but interrelated operational domains;
• finance operations and comptroller (resource management) operations. JP 3-80, Resource Management,
• defines financial management as the combination of the two core functions of resource management and
• finance support. Further it defines finance support as a financial management function to provide financial
• advice and recommendations, pay support, disbursing support, establishment of local depository accounts,
• essential accounting support, and support of the procurement process; and resource management as a
• financial management function that provides advice and guidance to the commander to develop command
• resource requirements (JP 3-80). Army finance operations execute competencies and functions to coordinate
• and execute payments by cash or e-commerce in support of operations. Finance units at the strategic,
• operational, and tactical levels primarily execute finance operations across all areas of support: Strategic
• Support Area, Joint Security Area, Corps, Division, and Brigade Support Areas. Army comptroller operations
• execute competencies and functions to acquire, execute, and account for appropriated funds while providing
• decision support to commanders. Comptroller operations occur as part of elements at echelons from brigade
• and above.

• • ROLE

1-2. The role of Finance and Comptroller is to optimally resources commanders’ requirements through

• • competent execution of finance and comptroller functions by acquiring, certifying, disbursing, and

• accounting of fiscal resources across the range of military operations. This role aids the joint force
• commander in achieving their assigned missions by providing a fiscal stewardship lens to the Commander’s
• decision-making process at all levels.

Chapter 1

FINANCE AND COMPTROLLER OPERATIONS

• • CORE COMPETENCIES

1-3. A core competency is an essential and enduring capability that a branch or an organization provides to

• • Army operations (ADP 1-01). FC has eight core competencies that execute the four actions listed in the role;

• acquire, certify, disburse, and account. These core competencies each have nesting functions that enable FC
• elements to accomplish their designated role. The FC branch has the overall responsibility to perform these
• functions; however, FC elements within the different areas of support or echelons execute different functions
• as part of their specified tasks and capabilities. The following paragraphs briefly describe the core
• competencies and their nested functions.
• 1-4. The FC core competencies are Fund the Force, Payment Support, Disbursing, Accounting, Fiscal
• Stewardship, Auditability, Data Analytics, and Counter Threat Finance. Figure 1-1 depicts the cyclic nature
• of the core competencies as they fit into a continual process. Centered within the cycle, you find the more
• technical core competencies supporting counter threat finance, the connective force that supports the
• execution of all FC core competencies and subordinate key functions. In the outside, you find the overarching
• core competencies that are always present on each of the finance and comptroller daily actions, activities, or
• business processes.

• • Figure 1-1. Finance and Comptroller core competencies

F UND T HE F ORCE

1-5. Fund the force integrates campaign planning objectives and funding to obtain fiscal resources in

• support of commanders’ requirements. Comptroller’s program and budget funds through the appropriate

• levels in order to resource commanders’ validated and vetted requirements to meet objectives. This core
• competency identifies commanders’ requirements in order to merge operational plans with spend plans and
• budget projections. Operational level headquarters package all tactical level budgets then submit them to
• strategic level organizations for submission to Congress. Fund the force occurs through primary functions
• such as; programming, budgeting, funds distribution and budget execution.

• • Programming

1-6. Programming translates strategic guidance into resources that produce combat capability by addressing

• • current and future requirements with limited time and funding. Programming occurs at the strategic level

• with input from operational level headquarters. Programming looks across the Future Years Defense Program
• (FYDP). The FYDP consists of two Budget Years and four Program Objective Memorandum (POM) years
• in the future and aligns fiscal resources to support the strategic guidance.

• • Budgeting

1-7. Budgeting generates the checks and balances to ensure efficient use of government dollars. At the

• • strategic level, budgeting transforms programming decisions (i.e. POMs and Integrated Priority Lists) and

• commanders’ operational plans into an appropriation format for justification to Congress. At the operational
• and tactical level, budgeting identifies commanders’ requirements and prioritizes them for potential funding.
• Comptrollers establish decrement list or build justification packets to receive additional funding to execute
• mission critical requirements.

• • Funds Distribution

1-8. Through the use of ERP systems like GCSS-Army and GFEBS the FC integrates key capabilities such

• • as centralized funds distribution and retraction, consolidated status of funds and trial balance reporting,

• centralized reimbursable execution, and comprehensive managerial cost accounting and reporting. Activities
• include distributing budget authority to units, managing rescissions and CRs, and
• reprogramming/transferring budget authority as needed to support changes in funding priorities throughout
• the year. GFEBS interfaces with the EFD system and distributes allocable funds within the Army.

• • Budget Execution

1-9. Budget execution applies appropriated and allotted funds to resource commanders’ requirements during

• • the current year. Budget execution is critical to fiscal stewardship and optimizes commanders’ resources. It

• occurs primarily at the operational and tactical levels to directly resource commanders’ requirements. FC in
• coordination with unit staff develop processes to thoroughly validate and vet requirements requiring funding.
• Only requirements that adhere to the commanders’ guidance receive funding.

• • P AYMENT S UPPORT

1-10. Payment support calculates entitlements, validates appropriate documentation, and certifies payments

• • to vendors, Soldiers, or civilians. Pay support represents the expense (accrual) phase of budgetary accounting

• process. Payment support emphasizes accuracy and timeliness to ensure all calculations and documentation
• are in place prior to making payments. FC executes pay support through five functions: Vendor Pay, Military
• Pay, Travel Pay, Civilian/Foreign National Pay, and Special Authorities Pay.

• • Vendor Pay

1-11. Vendor pay consolidates and validates documents leading to contract payment calculation and

• • certification. This function ensures all supporting documents match, especially between the contract, the

• receiving report, and the invoice. Further, vendor pay calculates Prompt Payment Act interest for expected
• late payments; verifies documentation uses the correct appropriations and lines of accounting; reaches out to

• interested parties (i.e. comptroller, contracting officer, requiring activity, and vendor) for clarification or
• document corrections; and tracks the timeliness of processing invoices for payments.

• • Military Pay

1-12. Military pay verifies and processes entitlements and allowances due to U.S. Soldiers. The function

• • relies on correctly calculating, inputting, certifying, and reviewing U.S. Soldier entitlements into the payroll

• systems in order to receive accurate payments. FC personnel also liaise with the Defense Finance and
• Accounting Service, a strategic partner, for assistance or guidance in executing military pay support. This
• function ceases upon full implementation of the Integrated Personnel Pay System – Army (IPPS-A).

• • Travel Pay

1-13. Travel pay calculates, reviews, and processes travel allowances and reimbursements due to U.S. and

• • foreign personnel. Travel pay includes processing temporary duty, temporary change of station, and

• permanent change of station travel orders. FC personnel ensure accuracy and timeliness of payments to
• reduce hardship and allow Soldiers to focus on operational requirements.

• • Local National/Civilian Pay

1-14. Local national/civilian pay verifies and processes entitlements due to U.S civilian employees and

• • foreign national employees. FC personnel provide timely and accurate support to ensure employees can focus

• on their operational missions instead of personal financial problems due to pay issues.

• • Special Authorities Pay

1-15. Special authorities pay verifies and processes special authority entitlements authorized and

• • appropriated by Congress. Throughout the course of an operation, the Army may request and Congress

• approve certain special authorities to use existing appropriations outside their established purpose. Special
• authorities pay ensures the completeness and accuracy of documentation prior to the disbursement of
• currency.

• • D ISBURSING

1-16. Disbursing distributes public monies available for expenditure by the Army through various modes.

• • This includes its safeguard, payment, and collection. The distribution occurs through established cash, non-

• cash, and e-commerce mechanisms. Disbursing is not limited to just the payment of currency but involves
• the end-to-end process to identify and negotiate the mechanisms for payments; the management of accounts,
• including opening and closing; sustain the AOR with the payment mechanisms; and use those mechanisms
• for payment. The six functions nested within disbursing cover this process: Banking, Disbursing Station
• Management, Central Funding, Payments, Electronic Commerce, and Pecuniary Liability.

• • Banking

1-17. Banking establishes the mechanisms for obtaining cash, non-cash, and e-commerce through new or

• • existing banking relationships with host nation institutions and interagency partners. Banking is vital to

• reducing strain on line of communications (LOC). Banks closer to the AOR allow finance organizations to
• obtain cash closer to the operation. This provides quicker support to units engaged in operations and reduces
• the amount of other transportation resources required to move currency into and through the AOR.

• • Disbursing Station Management

1-18. Disbursing station management establishes, operates, and closes a U.S. Treasury Account known as a

• • disbursing station symbol number (DSSN). This function nests with and follows the tasks completed within

• banking. Upon establishing banking agreements, finance organizations establish DSSNs with Department of
• Treasury and potentially open accounts with local banks to draw and manage currency in host nations or
• foreign locations.

• • Central Funding

1-19. Central Funding consolidates, acquires, distributes, and receives U.S. and foreign currencies to/from

• • disbursing officers and military banking facilities. Central funding provides the movement of cash

• commodity in support of operations from the strategic to tactical level. Maintaining central funding locations
• closer to units requiring currency minimizes risk to friendly forces, reduces possibility of losing cash
• commodities during transport along LOCs, and frees transportation equipment for other sustainment
• requirements.

• • Payments

1-20. Payments disburse cash or electronic funds transfer (EFT) to satisfy U.S. obligations. Payments occur

• • through multiple mediums and locations during an operation. Finance organizations make payments to U.S.

• personnel, vendors, or local civilians affected by operations. Throughout the range of military operations, the
• payment methods vary from hard currency to e-commerce.

• • Electronic Commerce

1-21. Electronic commerce (e-commerce) coordinates, synchronizes, and leverages electronic financial

• • systems in order to reduce cash requirements from a theater and facilitates timely reconciliation of electronic

• payments. Moving to e-commerce is key to FC as operations progress towards consolidate gains and stability
• operations. E-commerce reduces currency on the battlefield lessening the chance of currency ending up in
• the hands of adversaries. Further, e-commerce offers a tracking tool to follow possible flow of funding to
• adversaries, amplifying our counter threat finance efforts. Finally, it reduces risk of devaluing the local
• economy and its currency, or disrupting financial markets.

• • Pecuniary Liability

1-22. Pecuniary liability holds a person financially responsible for any illegal, improper, or incorrect

• • certification or payment. This function is critical and has serious implications to individuals if not properly

• executed. United States Code and DOD Financial Management Regulation Volume 5 outline positions that
• assume pecuniary liability and processes to obtain relief from pecuniary liability. Failure to maintain
• accountability of negotiable instruments or improperly certifying documents for payment requires an
• investigation and diverts manpower from the operations to conduct the investigation.

• • A CCOUNTING

1-23. Accounting accurately and completely reconciles financial transactions to meet auditability standards.

• • Accounting outlines the chain of custody of public funds through financial records. Errors in this process

• result in discrepancies that can affect commanders’ decision-making. FC can identify and reconcile errors
• providing more accurate data through two nested functions: Transaction Reconciliation and Prepare Financial
• Statements.

• • Transaction Reconciliation

1-24. Transaction reconciliation verifies and corrects fiscal data input into the financial systems of records

• • supported by appropriate documentation. The budgetary process from committing funding for a requirement

• to disbursing payment for receipt of that requirement involves numerous individuals with various authorities
• and roles. Ideally, a requirement flows through the entire budgetary process without issue; however, errors
• do occur and require adjustment. Transaction reconciliation ensures that all transactions in the process
• balance and use supporting documentation as the basis to correct any errors.

• • Prepare Financial Statements

1-25. Prepare financial statements compiles financial records according to established governmental

• • accounting principles and procedures into properly formatted reports. Commanders use these reports to make

• decisions. Additionally, FC personnel create less formal financial statements and reports to identify errors or
• transactions that are lagging through the spending chain.

• • F ISCAL S TEWARDSHIP

1-26. Fiscal stewardship responsibly oversees fiscal resources throughout the budgetary process ensuring

• • proper accountability from requirement concept to disbursement. Comptrollers are the executive agents for

• the Army to ensure units responsibly execute resources on behalf of the people. Commanders establish and
• adhere to processes that identify requirements and optimize funding resources to support operations.
• Correctly identifying costs, associating identified risks to funding requirements, and maintaining oversight
• during requirement execution all lead to expanding the availability to fund requirements that are more critical.
• FC executes fiscal stewardship through two functions: command accountability and execution review and
• adherence to fiscal law.

• • Command Accountability and Execution Review

1-27. Command Accountability and Execution Review (CAER) is the formal Army program to focus all

• • Army commands on efficient execution and review of consumed funding. At the macro level, CAER is a

• monthly forum chaired by the Secretary of the Army, Under Secretary of the Army, Chief of Staff of the
• Army, and the Vice Chief of Staff of the Army where the senior leader of Army commands, Army service
• component commands, and direct reporting units provide updates on various key fiscal metrics in order to
• optimize their funding programs. Ultimately, the senior Army leaders are held accountable for the Army’s
• execution; however, leaders at lower echelon units provide management, oversight, and controls as directed
• by senior leaders for optimizing funding. The micro level actions, starting at the brigade level, affect the
• macro level results. Commanders and their staffs in tactical and operational level units daily and monthly
• execute actions to effect and optimize the use of provided funding resulting in proper fiscal stewardship.
• Units conduct reviews in the form of program budget advisory committees (PBACs), contract review boards,
• and year-end close synchronization meetings to analyze and take action early to recover funding to reuse on
• other requirements before the funding expires. When done correctly, units reduce excess funding on
• requirements allowing the units to provide additional funding to improve unit readiness.

• • Adhere to Fiscal Law

1-28. Comptrollers understand and comply with relevant laws, regulations, and policies during the execution

• • of fiscal resources adhere to fiscal law. Congress establishes through the United States Code, along with

• annual authorization acts and appropriations acts, the limits on what and how much funding the Army can
• execute against. Additionally, Department of Defense and Department of the Army add additional regulations
• on expending funding. Ignoring or breaking these laws and regulations result in Anti-Deficiency Act
• violations that can result in criminal or administrative actions against involved individuals

• • A UDITABILITY

1-29. Auditability is the ability of an outside audit organization to achieve a comprehensive examination of

• • financial records and statements to accomplish an accurate examination result. Auditability of financial

• records must be able to show a chain of custody of funds through the accounting process. Congress mandated
• through the Federal Financial Management Act of 1994 that the Army (along with its sister services and
• DOD) provide an annual audited financial statement to the Office of Management and Budget Director. To
• achieve auditability, FC elements conduct operations adhering to standard business processes, maintaining
• supporting documentation, and developing internal controls to periodically check business processes. FC
• executes internal controls through two functions: Internal Controls and Maintain Supporting Documentation.

• • Internal Controls

1-30. Internal controls are the rules, procedures, techniques, and devices employed by managers to mitigate

• • conflict of interest, fraud, and risk. While audits aim to provide an external and independent review, internal

• controls are an organization’s self-evaluation. Commanders establish internal controls and periodic reviews
• to identify flaws and deficiencies in the daily business in order to reduce the risk of potential loss of funds.
• 1-31. The OMB Circular A-123, applicable DODI’s, and AR 11-2 the Army’s Risk Management and Internal
• Control (RMIC) program (formerly known as Managers’ Internal Control Program (MICP), prescribes
• policies and responsibilities for the Army’s Managers’ Internal Control Program. This regulation applies to

• all Army organizations and programs; reinforces the accountability of Army commanders and managers for
• establishing and maintaining effective internal controls; and provides greater flexibility in their evaluations
• of internal controls.

• • Maintain Supporting Documentation

1-32. Maintain supporting documentation identifies, consolidates, and safeguards relevant transactional

• • documents. Various entities provide regulation for documentation retention including DOD Instruction

• 5015.02, DOD Records Management Program, and DOD Financial Management Regulation Volume 1,
• Chapter 9, Financial Records Retention. The requirement execution process includes many personnel
• requiring different supporting documents to complete their portion of the process. The Army has various
• systems of record (General Funds Enterprise Business System, Wide Area Workflow, etc.) to embed required
• supporting documentation to centralize document maintenance. However, organizations can develop
• alternate processes to ensure retention of all supporting documentation.

• • D ATA A NALYTICS

1-33. Data Analytics evaluates financial raw data to drive fact-based, resourced-informed decision making

• • that optimizes commanders’ resources. FC elements execute numerous transactions, all with various data

• elements. The ability to draw those data points from systems of record to identify fiscal trends and develop
• financial forecasts is key to assisting commanders in making decisions through a fiscal stewardship lens.
• Data analytics optimizes the allocation of resources for the commander interpreting the data into useful
• products or reports to inform operations and provide courses of action to the commander. FC executes data
• analytics through three functions: Decision Support, Cost Capturing, and Cost Benefit Analysis.

• • Decision Support

1-34. Decision Support uses relevant data and compiles into a format that allows commanders to understand

• • the information and make optimal decisions. Under the continually restraint fiscal environment, commanders

• require accurate financial information to make decisions on the type of operations or training priorities and
• which equipment to maintain first. FC personnel must operationalize technical data to allow commanders to
• make the best resource informed decisions

• • Cost Capturing

1-35. Cost capturing develops, organizes, and reports fiscal data points to communicate expenditures for

• • specific units, activities, or operations. Army financial systems provide a wealth of data points in order to

• capture transactions as they progress through the financial systems. FC personnel correctly identify relevant
• transactional data points and accurately input those data points during their transactions, which helps identify
• those as key entries in different reports that classify and evaluate on an organization’s funds execution related
• to their operations.

• • Cost Benefit Analysis

1-36. Cost benefit analysis is a systematic approach to evaluate strengths and weaknesses of potential

• • alternatives to best optimize commanders’ resources and enhances fiscal stewardship. Cost benefit analysis

• relies on accurate data to support the analysis into alternatives. Using costing data provides additional
• alternatives that optimize commanders’ purchasing power to execute cost informed operations.

• • C OUNTER T HREAT F INANCE

1-37. Counter Threat Finance (CTF) is the prevention using U.S. fiscal resources that may supply the

• • adversarial finance systems and networks with support. The Army learned from the years of overseas

• contingency operations that they have periodically or indivertibly, contracted or paid adversarial actors, thus
• providing them with unintended support and making it more difficult to stabilize AORs. Through CTF, FC
• takes an active forward leaning approach to identifying adversarial systems leveraged by regional or state
• criminals and trans-national terrorists to help prevent the U.S. from supporting them. FC executes counter

• threat finance through two functions: Provide Financial Intelligence Support and Deny Enemy Financial
• Networks.

• • Provide Financial Intelligence Support

1-38. Provide financial intelligence support is conducting an intelligence preparation of the battlefield with

• • a financial lens. This function examines both friendly and adversarial infrastructure and financial systems to

• inform commanders on actions they can take to disrupt the enemy financial resources, while optimizing the
• unit operations. It also provides the data required developing the financial and fiscal preparation of the
• operational environment.

• • Deny Enemy Financial Networks

1-39. Deny enemy financial networks are overt actions to prevent U.S. and other funding streams to support

• • adversarial efforts through financial systems. Through collaborating with strategic fiscal and intelligence

• community partners, FC elements support methods and business practices to limit funds flowing into
• adversarial finance systems thus reducing their ability to negatively affect the AOR or advance their nefarious
• goals or actions.

• • PRINCIPLES

1-40. A principle is a comprehensive and fundamental rule or an assumption of central importance that

• • guides how an organization approaches and thinks about the conduct of operations (ADP 1-01). The FC

• principles are; Anticipation, Consistency, Continuity, and Synchronization. These principles nest with the
• sustainment principles while also supporting the unique FC considerations for implementation in operations.

• • A NTICIPATION

1-41. Anticipation is the ability to foresee operational requirements and initiate actions that satisfy a response

• • without waiting for an operation order or fragmentary order (ADP 4-0). Anticipation is one of the

• Sustainment WfF principles. For FC operations, anticipation is utilizing technical expertise and FC
• capabilities to meet commander’s intent at the pace of operations. FC professionals should anticipate
• requirements and stay abreast of operation plans (OPLANs), by understanding commanders’ lines of effort
• and desired end-state. FC anticipate changes in missions and the OE through detailed planning and continual
• coordination with supported commanders’ staff (for example: G-3/5/7/9). Anticipation demands FC
• participate in planning and maintain operational situational awareness in order to offer FC input as well as to
• prepare FC elements for action prior to the publishing of formal orders.

• • C ONSISTENCY

1-42. Consistency is leveraging standardized business processes that establish uniformity across the FC

• • enterprise. To achieve a successful audit opinion, it is essential for all personnel to complete the same

• processes the same way. Further, FC personnel must develop a common understanding of fiscal laws,
• regulations, and guidelines to ensure their advice to commanders is constant throughout echelons and
• situations.

• • C ONTINUITY

1-43. Continuity is the uninterrupted provision of sustainment (ADP 4-0). For FC, this specifically refers to

• • providing continued finance and comptroller support to commanders and units. FC develops continuity

• through planning and integration in planning efforts. Analyzing current execution and projecting future
• execution allows commanders to make decisions and allows FC personnel to request sufficient resources to
• ensure continuous support.

• • S YNCHRONIZATION

1-44. Synchronization is the arrangement of military actions in time, space, and purpose to produce

• • maximum relative combat power at a decisive place and time (JP 2-0). FC focuses synchronization on the

• integration of the entire FC enterprise at the decisive time and place in order to enable commanders to make
• resource-informed decisions. Synchronization is crucial in large-scale combat operations with its inherent
• distributed nature. Only by integrating and synchronizing sustainment functions can the sustainment system
• achieve required effects at the speed, the volume, velocity, and lethality of large-scale combat operations. FC
• elements coordinate up and down echelons, as well as with enabling partners to ensure the full weight of FC
• capabilities support the combatant commanders’ operations.

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• • Figure 1-2. Finance and Comptroller Doctrinal Base

SECTION II – FINANCE AND COMPTROLLER AS PART OF THE SUSTAINMENT WARFIGHTING FUNCTION

•  
• 1-45. The Army organizes its combat power into six warfighting functions: command and control, movement

• and maneuver, intelligence, fires, sustainment, and protection. A warfighting function is a group of tasks and
• systems united by a common purpose that commanders use to accomplish missions and training objectives
• (ADP 3-0). The sustainment warfighting function is the related tasks and systems that provide support and
• services to ensure freedom of action, extended operational reach, and prolong endurance (ADP 3-0). Finance
• and Comptroller is one of the four main elements of the Sustainment Warfighting Function (SWfF) along
• with logistics, personnel services, and health service support. To ensure the success and longevity of
• operations, all SWfF elements must work together to synchronize effort.
• 1-46. Finance and Comptroller contributes to the SWfF by acquiring, certifying, disbursing, and accounting
• of fiscal resources across the range of military operations. By executing core competencies and functions
• guided by the FC principles, FC enables the SWfF to build freedom of action, extend operational reach and 600 prolong endurance by optimizing fiscal resources through stewardship, distribution of currency to units in 601 order to enable local purchases for goods and services, denying adversaries access to fiscal resources, and 602 accurately accounting for resources.

603 1-47. Figure 1-3 depicts Finance and Comptroller as part of the larger SWfF support to unified action 604 partners and unified land operations (ULO). SWfF is the critical enabler to commanders to execute decisive 605 actions. Without sustainment, commanders cannot achieve freedom of action, operational reach, and 606 prolonged endurance. FC provides sustainment with the fiscal resources that enable logistics support from 607 the strategic to tactical levels of war.

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609 Figure 1-3. Sustainment warfighting function logic chart (ADP 4-0)

610 SECTION III – OVERVIEW OF JOINT AND ARMY OPERATIONS

611 JOINT OPERATIONS

612 1-48. Adversaries from nation-states to extremist organizations threaten national and international stability 613 across the globe. U.S. forces along with their unified action partners conduct a range of military operations 614 to respond to threats from these adversaries. JP 3-0 (see Figure 1-4) depicts a spectrum under which the Army 615 contributes to operations. There is not a smooth movement within the spectrum and many various operations 616 may occur at the same time in differing theaters. Throughout the conflict continuum, FC provides a critical 617 capability to resource commanders’ requirements across the range of military operations in peace and in war.

618 Figure 1-4. The conflict continuum and the range of military operations

619 1-49. JP 3-0 outlines six phases used to plan for and conduct operations: Shape Deter, Seize the Initiative, 620 Dominate, Stabilize, and Enable Civil Authority. Activities in each of these phases do not occur strictly in 621 their respective phase and vary throughout the course of an operation. Figure 1-5 depicts an example of what 622 this may look like. For further information on what happens in each phase, refer to JP 3-0.

623 Figure 1-5. Phasing and operational based on predominant military activities

624 ARMY OPERATIONS

625 1-50. Unified land operations support the four Army strategic roles that nest with and contribute to the joint 626 phases of operations. The Army’s primary mission is to organize, train, and equip its forces to conduct prompt 627 and sustained land combat to defeat enemy ground forces and seize, occupy, and defend land areas. The 628 Army accomplishes its mission by supporting the joint force in four strategic roles: shape the operational 629 environments, prevent conflict, conduct large-scale ground combat, and consolidate gains. (FM 3-0). 630 Throughout the four phases of operations, there is continual global and Theater shaping activities occurring 631 simultaneously. Additionally, phases of operations are not necessarily sequential, although this may be the 632 case in some instances, but rather, in a specific Theater campaign, separate phases may occur at the same 633 time. In any case, FC must prepare to execute FC operations within each phase of operations and be prepared 634 to rapidly shift and pivot from one phase to another during operations.

635 Figure 1-6. Army roles of operations

636 S HAPE O PERATIONAL E NVIRONMENTS

637 1-51. Shaping activities help set conditions for successful theater operations. Shaping may be as simple as 638 military leaders engaging counterparts from other militaries or more complex as a large-scale multi-national 639 training exercise. Shape activities are generally conducted as part of military engagement and security 640 cooperation. They dissuade or deter adversaries, assure friends, and set conditions for contingency plans. The 641 goal is to promote regional stability, build partner capacity, and dissuade adversaries from activities to disrupt 642 the peace.

643 P REVENT C ONFLICT

644 1-52. As adversaries make overt threats towards military confrontation, the Army will counter those actions 645 with overt actions themselves in order to prevent conflict. Prevent operations are conducted in response to 646 activities that threaten unified action partners and require the deployment or repositioning of credible forces 647 in a theater to demonstrate the willingness to fight if deterrence fails.

648 1-53. During this strategic role, additional planning and execution of flexible deterrent options occur. 649 Activities can include mobilizations, other pre-deployment activities, and forward stationing of assets to 650 protect existing facilities as well as improve intelligence gathering.

651 P REVAIL I N L ARGE -S CALE G ROUND C OMBAT

652 1-54. In this strategic role, the Army aims to defeat and destroy its adversaries. Large-scale ground combat 653 operations seek decisive advantage by using all domains and available elements of combat power to exploit 654 the initiative, deny enemy objectives, defeat enemy capabilities to resist, and compel desired behavior. This 655 takes executing combat through multiple domains simultaneously to exploit the adversaries weaknesses. 656 Ultimately, ground combat will not end until the adversaries lose their will to fight and the Army with its 657 unified action partners can consolidate their gains from operations.

658 C ONSOLIDATE G AINS

659 1-55. This is an ongoing effort through ground combat operations. Consolidation of gains occurs in portions 660 of an area of operations where large-scale combat operations are no longer occurring. These activities consist 661 of security and stability tasks and will likely involve combat operations against bypassed enemy forces and 662 remnants of defeated enemy units. Therefore, units may initially conduct only minimal essential stability 663 tasks and then transition into a more deliberate execution of stability tasks as the primary mission as the

664 overall security improves. As forces remove adversaries from areas, those same forces or others come in and 665 start to stabilize, rebuild, and establish a process to return those areas to local governance. For any operation 666 to completely end, forces must successful consolidate their gains, transition authority and responsibility to 667 local governance, and start shaping again to prevent a reoccurrence. This is not a quick nor a simple process 668 and may take years to complete.

SECTION IV – FINANCE AND COMPTROLLER SUPPORT TO UNIFIED LAND OPERATIONS

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670

671 1-56. Finance and Comptroller operations are essential to the sustainment warfighting function and Army 672 operations. FC operations vary in scope and breadth through the Army strategic roles. Competent and 673 knowledgeable FC personnel serve as critical integrators to allow commanders to obtain the resources they 674 require to accomplish their missions and win.

675 S UPPORTING S HAPING A CTIVITIES

676 1-57. FC operations play an integral role during operations to shape and set the stage for future operations. 677 FC personnel operate within normal funding appropriations and provide funding to support units building 678 readiness. During shaping operations FC matches legal and appropriate sources of funds with thoroughly 679 vetted and validated requirements and primarily executes at the operational level although it could execute 680 planning and programming at the strategic or tactical levels. FC units train with movement and maneuver 681 elements as they conduct home station training, combined training center rotations, or multi-national 682 exercises building relationships and shared understanding on various unit capabilities.

683 1-58. FC planners must be involved from the very beginning as shaping activities continue through all four 684 roles of operations. FC operations are critical enablers during shaping activities and provide resourcing for 685 the commander to achieve the following: set the theater, military engagements, security cooperation, 686 combined training and exercises, and preparation of the OE. Shaping activities incorporate FC fundamentals 687 such as training unit essential and critical tasks, determine funding authorities, economic analysis 688 collaboration, establishing banking relationships, determining e-commerce infrastructure, and payment 689 support requirements. These fundamentals have direct impact on Set the Theater and Theater opening phases.

690 Figure 1-7. FC Support during operations to Shape

691 S UPPORTING P REVENT A CTIVITIES

692 1-59. FC operations during prevent conflict align with those of its supported units. FC element integrate with 693 all planning efforts and start staging for possible deployment. FC units may be some of the first to enter 694 theater to establish disbursing operations and pay initial contracts for early entry units. Comptroller personnel 695 contribute to staff planning in order to identify requirements for funding and spending plans to request 696 additional funding support if necessary. Additionally, they anticipate and identify future spending that may 697 require unique funding authorities.

698 Figure 1-8. FC Support to operations to Prevent

699 S UPPORTING L ARGE -S CALE C OMBAT O PERATIONS

700 1-60. FC operations during conduct large-scale ground combat focuses on satisfying immediate funding and 701 currency requirements under highly stressful environments. FC elements verify funding and disburse 702 currency to support warfighters as they execute ground combat at high operational tempo. When required, 703 FC personnel embed themselves with units as far forward as possible to shorten response time and extend 704 maneuver units endurance. Though ground combat operations cause disruptions in normal systems processes, 705 FC personnel must still maintain their attention on documenting and accounting for all transactions in order 706 to obtain auditability upon completion.

707 1-61. FC support unit commanders during LSCO through disbursing with cash currencies, contracts, 708 negotiable instruments and e-commerce, enabling commanders to impose their will on the enemy and deprive 709 the enemy of resources, seize decisive terrain, deceive or divert the enemy, develop intelligence, or hold an 710 enemy position. Multiple appropriations and funding streams are leveraged to enable U.S. forces with critical 711 resources during large-scale combat operations.

712 Figure 1-9. FC Support to Large Scale Combat Operations

713 S UPPORTING C ONSOLIDATING G AINS

714 1-62. Consolidate gains are those activities to make enduring any temporary operational success and set the 715 conditions for a stable environment allowing for a transition of control to legitimate authorities (ADP 3-0). 716 FC operations during consolidate gains is similar to operations during shape; however, there should be 717 additional funding and authorities to support the uniqueness of operations. FC elements continue to support 718 units as far forward as possible with funding and currency. Activities to consolidate gains may occur over a 719 significant amount of time and involve transitions in both focus and partners. Emphasis will shift from actions 720 to ensure the defeat of remaining threat forces to measures that address the needs of the population and 721 eventually to the transfer of responsibility from Army forces to a host-nation government, interagency 722 partners, or other organizations.

723 1-63. FC support provides the commander the ability to implement actions in coordination with other staff 724 elements as part of unified action partners to provide funding support for the establishing of civil security 725 and civil control, the restoring essential services, supporting governance, local economic and infrastructure 726 development, and conducting security cooperation.

727 1-64. FC personnel take the time in a more stabilized environment to consolidate transaction documents and 728 input them into systems of record as necessary. Finally, they close accounts where necessary and implement 729 electronic commerce mechanisms; thus reducing U.S. currency in order to stabilize and build confidence in 730 local currency, economy and banking systems.

731 Figure 1-10. FC Support to Consolidate Gains

732 M ULTI -D OMAIN O PERATIONS

733 1-65. Finance and comptroller operations during large-scale combat against peer threats, must prepare to 734 operate where space and cyberspace capabilities are denied, degraded, or disrupted. FC operations on the 735 multi-domain battlefield require units to operate with widespread denial, degradation, or disruption of 736 friendly space capabilities. Many friendly capabilities across the air, land, maritime, space, and cyberspace 737 are not organic to FC formations or sustainment elements. FC commanders and their staff coordinate and 738 integrate joint and other unified action partner’s capabilities in a multi-domain environment. Finance and 739 Comptroller elements play a critical role in enhancing MDO by supporting CTF activities and capabilities to 740 deny, disrupt, destroy, or defeat enemy finance systems and networks that negatively affect U.S. forces and 741 optimizes resources through executing fiscal stewardship.

SECTION V – FINANCE AND COMPTROLLER OPERATIONS IN SUPPORT AREAS

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743

744 1-66. Finance and Comptroller elements primarily execute their capabilities out of support areas. A support 745 area is the portion of the commander’s area of operations designated to facilitate the positioning, employment, 746 and protection of base sustainment assets required to sustain, enable, and control operations (ADP 3-0). 747 Support areas extend from the strategic support area (continental U.S.) to the brigade support area (BSA), 748 and beyond close and deep areas.

749 1-67. Figure 1-11 on page 1-20, depicts the security areas and templated alignment of FC elements within

750 an operation.

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752 Figure 1-11. Notional finance and comptroller operational framework in support of LSCO

753 S TRATEGIC S UPPORT A REA (SSA)

754 1-68. The SSA extends from the joint security area within a theater to a continental United States (CONUS) 755 or another combatant’s AOR. It includes a vast array of DOD, government, and private sector agencies that 756 participate in the sustainment enterprise (ADP 4-0).

757 1-69. The ASA (FM&C), USAFMCOM, and many unified action partners (DFAS, FRB) operate out of the 758 Strategic Support Area. The ASA (FM&C) and USAFMCOM support FC elements engaged in operations as 759 the FC strategic enterprise integrators. Most FC elements train, equip, and deploy from the SSA during 760 shaping operations.

761 J OINT S ECURITY A REA (JSA)

762 1-70. The JSA is a specific area to facilitate protection of joint bases and their connecting lines of 763 communications that support joint operations (JP 3-10). The Joint Security Area has a variety of FC elements 764 conducting operational and tactical level operations to support reception, staging, onward movement, and 765 integration (RSOI) operations.

766 1-71. Theater Army G-8, Field Army G-8, or Corps G-8 may serve as the initial headquarters within the 767 Joint Security Area to establish the initial entry operations. As the operations expand, higher headquarters 768 assume responsibility as lower headquarters push forward to conduct operational and tactical operations.

769 1-72. The FI SC aligned to the TSC, an FI BN, and FI COs also operates within the Joint Security Area. The 770 FI SC establishes the policies and central funding for theater, while the FI BN and FI COs support RSOI with 771 local payment support and disbursing operations.

772 C ORPS S UPPORT A REA (CSA)

773 1-73. The CSA contains an FI SC, collocated with the ESC, FI BN and FI COs. The FI SC provides finance 774 operations support for the Corps focusing on currency distribution and oversight of FI BNs operating within 775 the entire corps AOR. The FI BN and FI COs conduct payment support and disbursing support to the corps 776 consolidation area and augment Corps G-8, ESC G-8, and other forward finance elements as directed. The 777 Corps G-8 and ESC G-8 conduct their designated functions to resource their headquarters requirements and 778 distribute funding to subordinate headquarters.

779 D IVISION S UPPORT A REA (DSA)

780 1-74. The DSA contains an FI BN and FI COs. They provide payment support and disbursing support to the 781 Division and subordinate brigades. FI COs and their subordinate teams may collocate with the FI BN or be 782 tasked to provide direct support to a subordinate BDE within the division. The Division G-8 is a tactical level 783 comptroller and distributes funding to subordinate BDEs. The Division G-8 exercises oversight over all 784 accounting functions within the division.

785 B RIGADE S UPPORT A REA (BSA)

786 1-75. The BDE S-8 is the primary comptroller FC element within a BSA. The Brigade S-8 provides 787 comptroller functions to support the commander’s requirements and coordinates with adjacent finance units 788 for disbursing support. The Brigade S-8 oversees all accounting within the BDE. Depending on operations 789 and task organization, a FI CO or its mobile elements may operate in a BSA in direct support relationship to 790 the BDE. The FI CO or its mobile elements provide disbursing support to the BDE for local procurement and 791 special authority payments.

792 C ONSOLIDATION A REA

793 1-76. FC elements and FC commanders must stay fluid and able to move from one supporting area to another 794 during offense-defense operations. In between support areas, FC leaders may find their units in consolidation 795 areas. The consolidation area refers to an AO extending from higher echelon boundaries to the boundaries of 796 forces in the close area. The consolidation area may or may not include support areas and focuses on 797 supporting units engaged in on-going combat operations. The need to consolidate gains represents a separate 798 and distinct mission, and planners should avoid assigning consolidation responsibilities to forces, including 799 sustainment units, that are committed to close operations. Units assigned to consolidate gains require their 800 own dedicated support, with sustainment forces task organized to meet that operation’s unique mission 801 requirements. Once operations to consolidate gains commence, the senior sustainment headquarters in 802 support of that operation may establish one or more support areas within the consolidation area (FM 4-0). 803 Figure 1-12 on page 1-22 depicts notional sustainment consolidation areas.

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804 Figure 1-12. Notional sustainment consolidation areas

805

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808 Chapter 2

809 FINANCE AND COMPTROLLER ELEMENTS AT ECHELON

810 Finance and Comptroller provides capability to the commander and Joint Force at 811 every echelon and at all levels of war-strategic, operational, and tactical. Whether in 812 Finance units or part of an echelon staff, conventional force or special operations force, 813 the Finance and Comptroller branch is a critical component to the success of 814 commanders completing their missions. This chapter describes Finance and 815 Comptroller elements at the Strategic, Operational, and Tactical levels and at echelon. 816 Further, it discusses critical strategic partners and interagency/inter-government 817 agencies that multiply Finance and Comptroller capability. Achieving a shared 818 understanding of each elements’ roles and responsibilities at echelon is important for 819 understanding the parameters and limits of their authorities, ability to obtain assistance, 820 receiving guidance, and ultimately for achieving the commander’s end state.

In Vietnam, two Finance tactical organizations bore the brunt of direct pay support to troops in the theater of operations: the Division Finance Section (DFS) and the Finance Disbursing Section (FDS). The 7th Finance Disbursing Section deployed to Vietnam first and was the only FDS in theater until 1965. By 1968 there would be a total of eighteen Finance units in Vietnam. The tables of organization (TOE 14-500E) stipulated that FDS’s would operate in three teams responsible for an area of operations supporting non-divisional elements of army, corps, task forces, and communication zone rather than direct support affiliated with the DFS units. The original FDS was understrength at 30 soldiers, while the DFS’s authorized strength of 120 soldiers gave it much greater capability. Despite this organizational imbalance, FDS units were generally very successful in processing pay, to include allotments, pay and allowances, travel allowances, foreign currency exchange (piasters to dollars/MPC), and area funding operations. Before the Finance Corps instituted MPC payment in Vietnam in August 1965, disbursing units were limited to an exchange cap of $200 at the official exchange rate for Vietnamese piasters

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SECTION I – FORCE STRUCTURE CHANGES IN FINANCE AND COMPTROLLER BRANCH

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839 2-1. The evolution of LSCO, required adjustments and realignments to ensure the Finance and Comptroller 840 branch can effectively support units on in multi-domain operations. The realignment of finance units provided 841 an organizational solution set to mitigate a significant training readiness gap that required a Finance Battalion 842 structure within the division sustainment brigade (DSB) and the sustainment brigade (SB). The organizational 843 change also provided a finance support operations team within the DSB/SB during times of deployment to 844 guide the planning and employment of finance units. Ultimately, these changes optimize FC units’ ability to 845 support LSCO in MDO.

Chapter 2

FINANCE AND COMPTROLLER ELEMENTS AT ECHELON

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846 Figure 2-1. Finance Task Organization Changes

SECTION II – OVERVIEW OF FINANCE AND COMPTROLLER STRATEGIC LEVEL

847

848

849 2-2. The Army has two primary strategic level Finance and Comptroller organizations, the Assistant 850 Secretary of the Army for Financial Management and Comptroller (ASA [FM&C]) and the United States 851 Army Financial Management Command (USAFMCOM). Both organizations are instrumental in assisting 852 FC elements from the strategic support area. While their main focus is strategic, both organizations support 853 operational and tactical finance and comptroller elements to execute their missions supporting commanders 854 and optimizing financial resources.

855 Figure 2-2. Notional finance and comptroller strategic support area

856 ASSISTANT SECRETARY OF THE ARMY FOR FINANCIAL857 MANAGEMENT AND COMPTROLLER858 2-3. The Assistant Secretary of the Army for Financial Management and Comptroller (ASA [FM&C]) is 859 the senior most individual within the Army’s Finance and Comptroller community. The ASA (FM&C) is the 860 principal advisor to the Secretary of the Army on all matters related to Finance and Comptrollership.

861 2-4. The Office of the ASA (FM&C) issues guidance and policies regarding all comptroller operations 862 within the Army. It allocates funds for programs appropriated by Congress, monitors execution, and 863 recommends major reprogramming of funds in coordination with the Department of the Army (DA) staff. Its 864 mission is to resource America’s Army through sound finance and comptrollership, from budget formulation 865 to auditable financial statements. It establishes and supervises the execution of principles, policies, and 866 procedures relating to the preparation and execution of DOD budgets that include fiscal, cost, operating, 867 capital property accounting, and statistical reporting. The ASA (FM&C) does this through various tasks; 868 First, ASA (FM&C) formulates, submits, and defends the Army budget to congress and the American people 869 (fund the force core competency). Upon receiving appropriations from congress, ASA (FM&C) oversees the 870 proper and effective use of appropriated resources to accomplish the Army’s assigned missions (fiscal 871 stewardship core competency). Further, they provide timely, accurate, and reliable financial information to 872 enable leaders and managers to incorporate cost considerations into their decision-making (data analytics 873 core competency). Finally, ASA (FM&C) provides transparent reporting to congress and the American 874 people on the use of appropriated resources and the achievement of established Army-wide performance 875 objectives (accounting/auditability core competency).

876

UNITED STATES ARMY FINANCIAL MANAGEMENT COMMAND877 (USAFMCOM)878 2-5. The United States Army Financial Management Command (USAFMCOM) conducts enterprise-level 879 financial operations and executes technical coordination for Finance and Comptroller (FC) units and 880 commands across the Army in order to ensure the effective implementation of policies and programs to 881 support optimally resourcing the Army. It provides support for current, deployed FC operations; ensures 882 continuity of finance, comptroller, and accounting operations in support of the Army; improves systems, 883 controls, and processes to achieve auditability; and provides functional oversight of FC tactical formations 884 to ensure technical readiness. USAFMCOM is a major subordinate command of the United States Army 885 Materiel Command (USAMC), and is comprised of four directorates: System Support Operations, Audit 886 Response Center, Army Financial Services and Business Process Management.

887

SYSTEM SUPPORT OPERATIONS888 2-6. System Support Operations (SSO) provides headquarters level FC domain systems support, user 889 support, and governance support of the Army’s modernized and deployed FC Enterprise Resource Planning 890 (ERP) systems. Major functions include:

891 l Responsible for the care and feeding of fielded ERPs (GFEBS and GCSS-A)

892 l Identify, implement, and manage functional system capabilities needed to support auditability 893 goals, new compliance requirements, and continuous business process improvements to include 894 coordinating, review and approving functional designs

895 l Manage GFEBS and GCSS-A (Finance) end-user customer support – resolve user related help- 896 desk inquiries, identifies and prioritizes break / fix, enhancements, patches and operational trends 897 for system improvement

• l Manage the governance process for fielded ERPs to ensure system changes and enhancements are
• identified, prioritized and implemented
• l Provide hands-on GFEBS end-user training for new functionality, new deployments and refresher
• classes
•  

AUDIT RESPONSE CENTER2-7. Audit Response Center (ARC) executes and implements FC audit policies, providing oversight and 904 evaluation of enterprise compliance preparedness for audit-of-business processes through discovery, testing, 905 and training. Major functions include:

• l Execute Army’s FC audit and compliance priorities
• l Support independent public accountant activities, including walkthroughs, population and audit
• samples, and issuance of findings
• l Develop, monitor, inspect and report on corrective actions to completion
• l Inspect Army’s compliance of the A-123 program for field level activities
• l Lead the Army Sensitive Activities Working Group and operate as liaison for Army on related
• OSD working groups
• l Maintain the Universe of Transactions for legacy systems; develop and operate related
• reconciliations
• l Provide oversite and resolution of high priority audit impediments as the designated GF Priority
• Lead for Financial Reporting and Journal Voucher audit initiatives
• l Identify, quantify, research, and maintain root cause analysis on Army GF journal vouchers to
• ensure audit preparedness and sustainment
• l Advise on Army’s Fund Balance with Treasury (FBWT) strategy

ARMY FINANCIAL SERVICES2-8. Army Financial Services (AFS) oversees enterprise-wide finance support to expeditionary and garrison

FC organizations, sustains electronic commerce and banking capabilities, provides technical training and

• evaluation of FC units, and provides oversight and support to Army classified finance and accounting
• operations. Major functions include:
• l Develop, field, train, and sustain electronic commerce
• l Provides hands-on technical training and evaluation of financial management units, and Eagle
• Cash, DDS, and OTCNet system support
• l Oversight, inspections, and centralized support operations for Army classified and OCONUS
• finance and accounting operations
• l Manage the Army banking program
• l Functional management of Army centrally managed accounts for electronic commerce, banking,
• and loss of funds
• l Oversight of Army disbursing and entitling operations
• l Manage the Army network of civilian pay customer service representatives
• l Army functional point of contact/lead on all external enterprise wide finance operational audits
• l Coordinate and provide operating guidance for execution of entitlement policy
• l Distribute funding from HQDA to operating agencies
• l Manage/Approve accounting adjustments and month-end & year-end closings
• l Provides an Army Gold Master compliant image for FCTP with the required application software, 940 as well as an up-to-date operating environment, to the FCTP Program Management, under the 941 General Fund Enterprise Business System (GFEBS) Program Manager, for further distribution to 942 FC units

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BUSINESS PROCESS MANAGEMENT944 2-9. Business Process Management (BPM) drives continuous process improvement by leveraging the 945 Army’s end-to-end business process standards to address external findings and remediate self-identified 946 process deficiencies. Major functions include:

947 l Provides Army organizations with process documentation, guidance and support to execute

948 repeatable, auditable and standard business processes

949 l Capitalizes on opportunities to reduce cost through process efficiencies and cycle time reduction,

950 delivering more buying power across the Army

951 l Business Process Assurance drives the reform of the business processes through targeted extension 952 and expansion of process standards by identifying and addressing the Army’s unmitigated financial 953 risks and development of the improved environment of financial controls necessary to support the 954 Army’s fiscal responsibilities

955 l Integration and governance ensure that the process standards are up-to-date, accurate and easily

956 accessible to stakeholders across the Army

957 l The directorate also established and maintains the Army Process Portal, a CAC-enabled website 958 developed to provide Army-wide access to signed business process standardization documentation 959 and other information about the Army business process standardization initiative

SECTION III – OVERVIEW OF FINANCE AND COMPTROLLER OPERATIONAL LEVEL960

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962 COMPTROLLER OPERATIONS963 Figure 2-3. Notional finance and comptroller joint security area964 THEATER ARMY G-8965 2-10. The Theater Army G-8 is the principal staff officer responsible for all Finance and Comptroller support 966 in their designated theater of operation. Theater Armies serve as the Army Service Component Commands 967 (ASCC) for the Global Combatant Commands (GCC). Further, the Secretary of Defense or Deputy Secretary 968 of Defense may designate the Army as the executive agent for an operation. In these cases, the Theater Army 969 provides the funding for common level support to all Department of Defense (DOD) participants.

970 2-11. When located at the joint support area, the Theater Army G-8 manages the planning, programming, 971 budgeting, and execution process to determine sources of funding to support resource requirements. 972 Additionally, they coordinate with the FI SC and establish theater policies for both Finance and Comptroller 973 operations in consultation with their Finance and Comptroller strategic partners ASA (FM&C) and 974 USAFMCOM to ensure the proper use, safeguarding, disbursing, and accounting of public funds.

975 2-12. The Theater Army G-8 assumes responsibility for plans and operations as shown below. These are not

976 all inclusive nor in priority order:

977 l Analyzes resource requirements, ensuring commanders are aware of existing resource 978 implications in order for them to make resource informed decisions, and obtain the necessary 979 funding that allows them to accomplish their mission

980 l Matches legal and appropriate sources of funds with thoroughly vetted and valid unit requirements

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• Executes accurate and complete recording of financial transactions within the Army Finance and Comptroller support information systems
• Maintains an accurate measurement and thorough understanding of the full cost of the command’s processes, products and services to support leaders’ decision making and fiscal stewardship, thereby maximizing the effectiveness and efficiency of the organization’s operations
• Ensures audit readiness by maintaining and producing timely, accurate, and relevant information that is consistently auditable
• Coordinates with the servicing legal representative for advice regarding laws and financial management regulations governing obligations, expenditures, and limitations on the use of public funds
• Develops policies and procedures for all Finance and Comptroller operations in theater
• Provides oversight to the coordination of the Program Objective Memorandum (POM) submission for the command
• Provides oversight to the coordination of the force flow for Finance and Comptroller units

FIELD ARMY G-82-13. During LSCO, a corps may transition to a field army and provide mission command of subordinate corps. As such, the Field Army G-8 is the Field Army Comptroller and provides the commander with mission essential funding to ensure operational success and protect funds from fraud, waste, and abuse. The Field Army G-8 coordinates, synchronizes, and funds validated resource requirements by identifying the appropriate source of funds. The Field Army G-8’s primary responsibility is to provide fiscal advice and guidance to the Field Army commander, the Field Army staff, and subordinate corps. Some FC functions of the Field Army G-8 include:

• Prepares budget estimates to submit to Theater Army through consolidating budget estimates from corps headquarters as well as internal analysis
• Conducts Finance and Comptroller planning and synchronization with the fiscal triad to ensure support through the area of responsibility
• Receives funding from the Theater Army, then distributes and controls funds; provides status of funds and monitors obligations rates
• Estimates, tracks, and reports costs for specific operations to support data call requests to Theater Army
• Provides policy and fiscal guidance through the orders process

THEATER SUSTAINMENT COMMAND G-82-14. The Theater Sustainment Command (TSC) G-8 is the TSC Comptroller and provides the commander with mission essential funding to ensure operational success, and protect funds from fraud, waste, and abuse. The TSC G-8 is responsible for consolidated Theater level sustainment requirements. The TSC G-8 coordinates, synchronizes, and funds validated theater sustainment resource requirements by identifying the appropriate source of funds. Some FC functions of the TSC G-8 include:

• Provides comptroller advice and budget estimates to the commander regarding TSC operational responsibilities: theater opening, distribution, sustainment, and closing
• Conducts Finance and Comptroller planning and synchronization with the fiscal triad to ensure support through the area of responsibility
• Receives funding from Theater Army G-8, then distributes and controls funds; provides status of funds and monitors obligations rates
• Estimates, tracks, and reports costs for specific operations to support data call requests to Theater Army G-8
• Provides policy and fiscal guidance through the TSC orders process
• Establishes the appropriate funded levels of support for Expeditionary Sustainment Commands (ESCs) and subordinate brigades (BDE)

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FINANCE OPERATIONS2-15. At the Joint security area, finance operations provide timely commercial vendor and contractual payments, pay support and disbursing services IAW policies and guidance prescribed by the Office of the Under Secretary of Defense (Comptroller) (OUSD(C)) and national providers (e.g., U.S. Treasury, Defense Finance and Accounting Service (DFAS), Federal Reserve Bank (FRB)). The combined efforts of RM and FO work reach and prolong operational endurance, thereby allowing commanders to accept risk and create opportunities for decisive action.FINANCE SUPPORT CENTER2-16. The Financial Management Support Center (FMSC) is converted to a Finance Support Center (FI SC). The FI SC’s is a staff element assigned to the TSC and provides theater level synchronization of all theater finance units. Additionally, an FI SC is also required for each ESC supporting an engaged corps and is assigned to the ESC. This rule of allocation provides finance synchronize necessary to support units within the ESCs AOR. Within the LSCO construct, The FI SC is located at the ASCC and Corps echelons and is general support reinforcing to either the TSC and/or the ESC. In each instance, the FI SC is dependent on the TSC/ESC for religious, legal, force protection, medical, signal, maintenance, transportation, and field feeding services.

2-17. The FI SC reports to the TSC. Its mission is to provide theater level synchronization of all theater finance units and serve as the principal advisor to TSC commander on all aspects of theater finance operations. Additionally, the rules of allocation provide an additional FI SC for each ESC supporting an engaged corps in order to synchronize finance support within the ESC’s AOR.

2-18. When supporting the TSC, the FI SC develops the theater finance strategic plan for the TSC commander, provides technical oversight to finance units in theater, performs central funding, banking, finance plans and operations, internal controls, and finance system support. The FI SC provides finance synchronization by recommending to the commander optimized employment, integration, direction, and control of finance forces. When supporting an ESC, the FI SC conducts currency distribution to Finance Battalions (FI BN) within the ESC, internal controls, finance system support, and technical oversight to FI BNs within the ESC.

2-19. Figure 2-4 shows the different sections of the FI SC which include; policy operations, internal controls, accounting, cash management, and automation.

2-20. FI SC capabilities include the following:

• Finance directives, policies, guidance, and procedures;
• Provides theater specific input to national providers on strategic finance directives, policies, and guidance
• Interprets and disseminates strategic finance directives, policies, and guidance provided by national providers
• Develops and publishes theater specific finance operation policies and procedures for implementation
• Conduct finance operations
• Establishes currency requirements (U.S. and foreign currency) and provides central funding support for all finance units in the theater area of responsibility
• Implements and enforces internal control measures
• Supports appropriated and non-appropriated fund (NAF) accounting for the theater
• Negotiates host nation banking agreements
• Participates in the coordinated defense of the unit’s area or installation

1073 Figure 2-4. Finance Support CenterSECTION IV – OVERVIEW OF FINANCE AND COMPTROLLER TACTICAL LEVEL1074

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While in Wonsan, were required to remain on the alert twenty-four hours a day because of the limited number of troops available for perimeter defense. We were on the western edge of town and the enemy often infiltrated our positions. Several times I had to have my cash verified by two disinterested officers and necessary certificates prepared. Thermite grenades were attached to my field safes at all times so that the money, checks and pay records could be quickly destroyed.

Major Stanley H. Hendricks, 106th Finance Disbursing Section

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2-21. FC at the tactical level focuses to provide financial support necessary to meet the commander’s intent, concept of operations, and to maximize freedom of action at echelons below Corps. Resource management capabilities are embedded within the corps and division G-8s. Aligned within the Sust BDE, the FI BN and FI COs execute finance operations.

2-10FM 4-80Initial DraftInitial DraftFM 4-802-112-10FM 4-80Initial DraftInitial DraftFM 4-802-111089 Figure 2-5. Notional finance and comptroller corps and division support area1090

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COMPTROLLER OPERATIONSCORPS G-82-22. The Corps G-8, Assistant Chief of Staff G-8, is the Corps Commanding General’s (CG) principal advisor on finance and comptroller operations. The Corps G-8 closely synchronizes and coordinates with the Theater Army G-8 (or, when employed, the Field Army G-8.) When the corps serves as the Joint Task Force (JTF) Headquarters (HQ), the Corps G-8 is singularly responsible for all FC operations within the JTF AOR. This element obtains guidance on policy, appropriations and funding levels and provides the analysis to tactical comptrollers. It estimates, tracks, and reports costs for specific operations to support requests from higher HQ as required. It provides long-term requirements to the theater army for inclusion in the POM, prepares budget schedules and adjusts budgets based on program budget decisions. The Corps G-8 participates in corps requirements review boards. The Corps G-8 synchronizes all FC planning and operations with the Corps G-3/5/7 staff element.

2-23. The Corps G-8 provides the commander with mission essential funding to ensure operational success and protects funds from fraud, waste, and abuse. The Corps G-8 coordinates, synchronizes, and funds validated resource requirements by identifying the appropriate source of funds. The Corps G-8’s primary responsibility is to provide advice and guidance to the corps commander, the corps staff, and subordinate divisions and separate BDEs. Some FC functions of the Corps G-8 include:

• Plans and operations
• Provides comptroller advice to the commander and provides budget estimates for preparing and conducting operations
• Conducts planning and synchronization with the fiscal triad to ensure support through the Area of Responsibility

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• Provides policy and fiscal guidance through the orders process
• Identifies and submits to Theater Army (through appropriate channels) special funding authority requests (Commanders Emergency Response Program, Emergency Extraordinary Expense, DoD Rewards, Overseas Humanitarian, Disaster, and Civic Aid (OHDACA), etc.)
• Manages funding for the corps and subordinate HQ
• Receives funding from the theater army or field army and further distributes and controls funds to subordinate units; provides status of funds and monitors obligations rates
• Estimates, tracks, and reports costs for specific operations to support data call requests to higher headquarters

2-24. The Corps G-8 supports corps operations through staffing two primary command posts: Main Command Post and Tactical Command Post. Tables of Organization and Equipment establish expected duty manning; however, commanders and operations may require adjustments and augmentation to this structure as operations evolve and mature.

EXPEDITIONARY SUSTAINMENT COMMAND G-82-25. Depending on operations, an ESC can provide either general support to the theater under the TSC or direct support to a corps. The command relationship will dictate the funding flow to the ESC. The ESC plans for near term operations and synchronizes sustainment operations to meet requirements for current operations. The ESC G-8 is the ESC Comptroller. The ESC G-8 provides the commander with mission essential funding to ensure operational success and protects funds from fraud, waste, and abuse. The ESC G- 8 is responsible for common AOR sustainment requirements as directed by the command relationships. Some of the functions of the ESC G-8 are:

• Provides Comptroller advice and budget estimates to the commander regarding ESC operational responsibilities: theater opening, distribution, sustainment, and closing
• Conducts Finance and Comptroller planning and synchronization with the fiscal triad to ensure support through the area of responsibility
• Receives funding from TSC G-8 or Corps G-8, then distributes and controls funds; provides status of funds and monitors obligations rates
• Estimates, tracks, and reports costs for specific operations to support data call requests to TSC G- 8 or Corps G-8
• Provides policy and fiscal guidance through the orders process
• Establishes the appropriate funded levels of support for subordinate BDEs

DIVISION G-82-26. The Division G-8 is the Division Comptroller. The Division G-8 provides the commander with mission essential funding to ensure operational success and protects funds from fraud, waste, and abuse. The Division G-8 coordinates, synchronizes, and funds validated resource requirements by identifying the appropriate source of funds. The Division G-8’s primary responsibility is to provide advice and guidance to the division commander, the division staff, and subordinate BDEs. Some FC functions of the DIV G-8 include:

• Plans and operations
• Provides comptroller advice to the commander and provides budget estimates for preparing and conducting operations
• Conducts planning and synchronization with the fiscal triad to ensure support through the area of responsibility
• Provides policy and fiscal guidance through the orders process
• Identifies and submits to corps special funding authority requests (Commanders Emergency Response Program, Emergency Extraordinary Expense, DoD Rewards, OHDACA, etc.)
• Manages funding for the division and subordinate HQ
• Receives funding from the corps and further distributes and controls funds to subordinate units; provides status of funds and monitors obligations rates

2- 18FM 4-80Initial DraftInitial DraftFM 4-802- 17

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• Estimates, tracks, and reports costs for specific operations to support data call requests to higher headquarters
• Establishes the appropriate funding levels for each BDE

2-27. Division G-8 supports division operations through staffing two primary command posts: Main Command Post and Tactical Command Post. Tables of Organization and Equipment establish expected duty manning; however, commanders and operations may require adjustments to this structure.

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Brigade S-82-28. BDE S-8 is the finance and comptroller expert on the BDE commander’s principal staff. It is the focal point in providing comptroller support that allows the brigade to accomplish its mission. The S-8 provides timely, accurate, and relevant comptroller advice to the BDE commander and staff. The S-8 provides fiscal inputs into course of action development to allow commanders to make resource-informed decisions.

The S-8 accomplishes duties that include the following:

• Identifies, certifies, and manages funds available for immediate commitment
• Integrates all FC requirements into a BDE’s operational planning
• Coordinates with and utilizes inputs from commanders and staffs to develop funding requirements and submit requirements to the higher HQ
• Receives, develops, and disseminates FC guidance at the brigade level
• Monitors and reports status of funding of the BDE
• Monitors execution of the BDE’s contract expenditures
• Coordinates through appropriate command and technical channels to obtain training for BDE pay agents (PA).
• In conjunction with the BDE S-3, develop plan for the employment of finance elements attached to or under the operational control of the BDE for operations.

2-29. BDE S-8s within the Sustainment Brigade may assume additional coordination and planning responsibilities to assist with coordinating finance unit support to BDEs supported by the Sustainment Brigade. Included in this is developing a finance concept of support in coordination with the ESC FC SPO, Division G-8, and Finance Battalion (FI BN) commander.

FINANCE OPERATIONS2-30. Finance operations at the Corps and below support area have a direct impact on tactical units with funding and payment involving payment support and disbursing.FINANCE BATTALION2-31. The Financial Management Support Unit is converted to the Finance Battalion (FI BN). The FI BN is assigned to either a DSB or a SB at echelons above division (EAD) with the ability to operate autonomously. The FI BN command and controls two (2) to six (6) Finance Companies (FI CO). When assigned to the DSB, the FI BN provides direct support to the DSB and when assigned to a SB, the FI BN provides general support- to the SB. There is one FI BN per DSB, SB, and two (2) to six (6) FI COs. Each FI BN relies upon the DSB/SB for religious, legal, force protection, medical, signal, maintenance, transportation, and field feeding services.

2-32. The FI BN reports to the Division Sustainment Brigade (DSB) or to the Sustainment Brigade at Echelons Above Division (EAD). The FI BN provides mission command to assigned and attached Finance Companies (FI CO). The FI BN analyzes the supported commander’s tasks and priorities to identify the finance operations requirements that will enable the commander in meeting their desired end-state. The FI BN commander is the primary account holder to the U.S. Treasury and is responsible for determining currency (U.S. and foreign) requirements, funding subordinate FI COs, and obtaining additional currency as needed. The FI BN is capable of augmenting, with additional training, other FC elements, such as an echelon G-8 or FI SC. The FI BN capabilities includes the following:

• Currency Management

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• Activates contingency Disbursing Station Symbol Number (DSSN); provides banking and currency support, including disbursing and cash control operations
• Establishes banking relationships with host nation banking institutions, in conjunction with the FI SC banking officer
• Identifies currency requirements (U.S. and foreign) and funds/replenishes subordinate units
• Pay Support and Disbursing
• Performs procurement (contract/commercial vendor service payments) and host nation support
• Receives collections, makes payments on certified vouchers, and conducts enemy prisoner of war (EPW) and civilian internee (CI) support
• Trains, funds, and clears pay agents
• Oversight
• Ensures regulatory guidelines, directives, and procedures are followed by operational elements
• Establishes and enforces internal control procedures
• Manages the execution of e-commerce programs within FI BN and subordinate FI COs
• Provides limited assistance in defense of unit’s area or installation

1222 Figure 2-5. Finance Battalion1223

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FINANCE COMPANY2-33. The Financial Management Support Detachment is converted to the Finance Company (FI CO) and is assigned to the FI BN. The FI CO is under the command and control (C2) of the FI BN and provides general support to the DSB/SB, with the ability to operate autonomously. There are two (2) FI COs per FI BN and one FI CO per brigade combat team (BCT). The FI CO relies upon the DSB/SB for religious, legal, force protection, medical, maintenance, transportation, and field feeding services.

2-34. The FI CO is an organic unit to the FI BN. Its primary mission is to provide tactical finance operations as directed during operations. The FI CO contains organic finance support teams, which provides mobile finance support to units upon request. Capabilities include timely and accurate payment for commercial vendor support and disbursing support. The FI STs can operate independently of the detachment headquarters over significant time and distance to support contingency contracting teams and other critical operations, but rely on life support from units they are supporting. The FI CO is also capable of augmenting other FC elements to meet requirements at all echelons for dispersed operations and mobile teams. FI CO capabilities includes the following:

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• Performs contract payment and commercial vendor service support during entire range of military operations
• Provides disbursing/funding operations i.e. funds/clears paying agents, executes currency conversion, performs check cashing, conducts cash collections, and issues combat payments
• Trains, funds, and clears pay agents
• Provides assistance in defense of unit’s area or installation

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SECTION V – ARMY SPECIAL OPERATIONS FORCES FINANCE AND COMPTROLLER ELEMENTS2-35. Army Special Operations Forces (ARSOF) routinely arrive in the operational area early and are often times already present in the area. ARSOF operate independently is small teams, work with partner forces, and is capable of executing forced-entry operations. Because of these factors, FC support to ARSOF is tailored to meet requirements based on their operational environment (OE). Comptroller elements exist as part of ARSOF staffs at group level and above. ARSOF Comptrollers execute the tasks of Division G-8s; however, they must understand the additional funding streams and authorities provided to ARSOF. U.S. Code Titles 10 and 22 provide the legal and funding authorities to conduct military engagement, security cooperation, and deterrence activities.

2-36. Typically, ARSOF do not have any organic finance operations support and require disbursing support from FI BNs or FI COs supporting the area in which they are operating. FC and SOF units should meet and integrate early to foster relationships, understand each other’s staff planning procedures, defuse any potential misconceptions or friction points, and build enduring trust. The regulations and processes for disbursing support do not change; however, some additional requirements must be made to ensure flexibility for clearing ARSOF paying agents during these operations, especially during LSCO.

2-37. Some ARSOF core activities, such as unconventional warfare (UW), may require unique finance and comptroller considerations, based on the sensitivity of the operation.

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SECTION VI – UNITED ACTION PARTNERS2-38. The Army cannot operate alone and Finance and Comptroller elements are no exception. It is critical that FC elements work with other agencies to achieve integrated whole-of-government operations and synchronization of interagency activities, such as information sharing, security cooperation, and foreign assistance. In order to ensure success across the range of military operations, U.S. forces rely on a host of agencies to employ military instruments of national power. These agencies are unified action partners and consist partly of United States Government Departments/Agencies, non-governmental organizations, and intergovernmental organizations. Synchronization, coordination, and most importantly, cooperation must occur between U.S. forces and unified action partners to employ effective capabilities that ultimately enable Unified land operations.OFFICE OF THE UNDER SECRETARY OF DEFENSE (COMPTROLLER)2-39. The Under Secretary of Defense (Comptroller) (USD(C)) is the Department of Defense Chief Financial Officer who advises and assists the Secretary of Defense in performing such budgetary and fiscal duties as required of the Secretary of Defense. The USD(C) establishes and supervises the execution of principles, policies, and procedures relating to the preparation and execution of DOD budgets that include fiscal, cost, operating, capital property accounting, and statistical reporting. The USD(C) also establishes and supervises the execution of policies and procedures relating to the expenditure and collection of funds administered by the DOD. Furthermore, the USD(C) shall inform each of the congressional defense committees regarding all matters related to the budgetary, fiscal, and analytic DOD activities under the supervision of the USD(C).DEFENSE FINANCE AND ACCOUNTING SERVICE2-40. Defense Finance and Accounting Service (DFAS) is responsible for the delivery and responsive accounting and financial services for DOD. They provide timely and useful information to decision makers who can more effectively manage their resources in support of our troops at home and abroad. DFAS is an agency supporting the Office of the Under Secretary of Defense, Comptroller. DFAS coordinates with defense agencies, military services, and combatant commands to establish theater accounting standards and requirements as they provide support to operations as requested.DEFENSE SECURITY COOPERATION AGENCY2-41. Defense Security Cooperation Agency (DSCA) advances U.S. national security and foreign policy interests by building the capacity of foreign security forces to respond to shared challenges. DSCA leads the broader U.S. security cooperation enterprise in its efforts to train, educate, advise, and equip foreign partners. DSCA administers security cooperation programs that support U.S. policy interests and objectives identified by the White House, Department of Defense, and Department of State. These objectives include developing specific partner capabilities, building alliances and partnerships, and facilitating U.S. access. DSCA integrates security cooperation activities in support of a whole-of-government approach; provides execution guidance to DOD entities that implement security cooperation programs; exercises financial and program management for the Foreign Military Sales system and many other security cooperation programs; and educates and provides for the long-term development of the security cooperation workforces.U.S. DEPARTMENT OF THE TREASURY2-42. The U.S. Department of Treasury is the executive agency responsible for promoting economic prosperity and ensuring the financial security of the United States. The U.S. Department of Treasury is responsible for a wide range of activities such as advising the President on economic and financial issues, encouraging sustainable economic growth, and fostering improved governance in financial institutions. The

U.S. Department of the Treasury operates and maintains systems that are critical to the nation’s financial infrastructure, such as the production of coin and currency, the disbursement of payments to the American public, revenue collection, and the borrowing of funds necessary to run the federal government. The U.S. Department of Treasury works with other federal agencies, foreign governments, and international financial institutions to encourage global economic growth, raise standards of living, and to the extent possible, predict

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and prevent economic and financial crises. The U.S. Department of Treasury also performs a critical and far- reaching role in enhancing national security by implementing economic sanctions against foreign threats to the U.S., identifying and targeting the financial support networks of national security threats, and improving the safeguards of our financial systems.

FEDERAL RESERVE BANKS (FRBS)2-43. Federal Reserve Banks enable e-commerce technologies and initiatives to leverage existing finance programs and technology to further the national and strategic goals. FRBs develop and propose initiatives and methods to strengthen the host nation banking system, and fortify the local economies across the spectrum of contingency operations. FRB’s network supports FC organizations in forging a strong partnership between the U.S. Army, the U.S. Treasury, and the Department of State. This effort promotes the identification and elimination of capability gaps in the U.S. Army’s support of the Department of State’s economic goals within the theater pertaining to banking and E-commerce.DEPARTMENT OF STATE2-44. The U.S. Department of State is a critical enabler, especially assisting Army banking officers at echelon. The U.S. Department of State maintains relationships across the globe, monitors global economies, and works to boost economic opportunities overseas. Their contacts within an AOR can assist in identifying institutions and establishing banking agreements.SECTION VII – FINANCE AND COMPTROLLER TRAINING CONSIDERATIONS2-45. Finance and comptroller units must train to support large-scale combat operations and a wide range of operations that include regular and irregular warfare, humanitarian assistance operations, security force assistance, and support to civil authorities. LSCO present a new and uncertain strategic environment, it is imperative that FC support remains globally responsive and supports not only the Army but also its joint and multinational partners.

2-46. Training for FC formations must be adaptive, innovative, flexible, agile, and realistic in nature. It includes FC forces from all components (COMPO 1, 2, and 3) on short notice. Therefore, the increased training readiness of FC units is key to the success of our Army; the majority of which are in the Reserve Component and the National Guard.

2-47. FC leaders must integrate and synchronize technical training with Reserve Component commanders to ensure these formations are well trained and integrated into the multi-component sustainment force structure prior to deployment. FC commanders also leverage opportunities to strengthen sustainment training relationships with other Services, interagency organizations, private industry, and multinational partners whenever feasible.

2-48. Since the Army is largely a CONUS-based force, leaders and units must practice the ability to deploy into an austere theater through contested ports, conduct RSOI, and immediately support large-scale combat operations.

2-49. The training strategy must aim to ensure FC leaders and trainers have knowledge and access to the following essential resources:

• Combined Arms Training Strategies (CATS), which provide the unit specific collective task selections for Sustainment and FC units
• A unit Mission Essential Task List focused on core tasks FC units must be able to perform
• A training environment and platform that provides FC leaders with the capability to conduct progressive and successive training
• Robust, effective constructive, gaming, and virtual simulations

2-50. FC commanders develop unit readiness at home station. Home station training must be rigorous, operationally relevant, and challenging. Home station training prepares units and leaders for their culminating training events to reach the training proficiency level de-fined in Sustainable Readiness. Home station

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training provides Soldiers, leaders, and units the capability to attain and sustain proficiency in their approved MET in support of LSCO in a multi-domain environment.

SUSTAINMENT TRANINING FOCUS AREAS2-51. The complex and uncertain environment in which sustainment and FC forces will operate presents a number of challenges that should be incorporated into training.SURVIVABILITY2-52. Survivability is a key objective in all training, especially for sustainment formations, which are vulnerable due to size, limited protection resources, and the requirement to continue sustainment operations while simultaneously conducting force protection tasks. Training in the protection function of unit and convoy defense on local and area security tasks is also critical in ensuring the survivability of FC units in an environment where there are no safe areas. FC units must be equipped, structured, trained, and prepared to execute their missions at all times.MOBILITY2-53. Large-scale combat operations over extended distances require all FC units be mobile. Leaders must ensure units replicate frequent moves and split-based operations between FC elements and their headquarters on a continual basis during training. Training should address planning considerations and sustainment transportation support during the issuing of operational orders and warning orders. Coordination between FC units and movement and maneuver elements is required to remain mobile.DISTRIBUTION2-54. The FC forces also train to sustain and fund the force in austere areas where pre-positioning of equipment may not be feasible, adequate bases may not be available, and the industrial base and infrastructure are poorly developed. Finance missions to support the elements in theater will face logistical challenges in which FC Soldiers must learn to improvise and overcome.COMMUNICATIONS2-55. Adversaries will attempt to disrupt, degrade, or curtail our communications and access to sustainment and finance enterprise systems. In response to this threat sustainment units train and prepare to operate in a disconnected OE with redundant manual systems. FC units must train to endure the challenges of operating without connectivity to FIIS and acquire the flexibility to anticipate requirements in a disconnected OE.

2-56. FC operations rely on effective enterprise resource planning systems (GFEBS) which require access to the DOD Information Network. Training FC forces to learn how to setup communications to gain network access is an essential task that must be trained routinely.

UNIFIED ACTION PARTNER INTEGRATION2-57. Unified action partners are those military forces, governmental and nongovernmental organizations, and elements of the private sector with whom Army forces plan, coordinate, synchronize, and integrate during the conduct of operations (ADP 3-0). Training to work with unified action partners includes joint training with joint forces and components, multinational forces, and U.S. Government agencies and departments. Ultimately, training is aimed at ensuring the success of unified land operations, so FC leaders take into account the capabilities and requirements of unified action partners and establish appropriate relationships with them.FINANCE INFORMATION SYSTEMS2-58. Sustainment information systems provide the visibility required for sustainment decision making. It is important that Army sustainers understand what enterprise resource planning programs are, what enterprise resource planning programs the Army has, and how these are integrated. FIIS ERP system for record GFEBS

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is used for disbursing, pay support, travel pay, vendor pay and resource management. Training on this FIIS may include G-6 Cyber coordination for assistance when systems fail and scheduling system upgrades. Training on FC systems such as Deployable Disbursing System (DDS), Commercial Accounts Processing Systems Windows (CAPSW), and other FCTP software platforms should be part of the overall training plan.

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