FM 4-80
Field Manual
No. 4-80
Headquarters
Department of the Army

Washington, DC, 21 April 2025

FINANCIAL MANAGEMENT OPERATIONS

FM 3-0 focuses on multidomain operations and their relationship to the full range of military operations that support joint campaigns. FM 4-0 lays the foundation for the sustainment (logistics, FM, personnel services, and health service support) required to support Army operations described in FM 3-0. FM 4-80 describes FM capabilities that support these doctrinal publications. FM is a critical element of the sustainment warfighting function that enables Army forces to operate during competition, crisis, and armed conflict. FM supports Army, joint, and multinational operations, and supports commanders at echelon through two core competencies: finance operations and resource management. This publication describes the functions and responsibilities of financial managers, and emphasizes the importance of planning, integrating, and synchronizing FM at every level. The doctrine described in this manual has been derived from a variety of sources. Strategy, history, technology, the nature of future threats, interservice relationships, and the political decisions that allocate resources and designate roles and missions have all entered in the formulation of this manual. FM 4-80 contains six chapters and one appendix: Chapter 1 provides an overview of FM as an element of the sustainment warfighting function, and reviews Army operations and strategic contexts. Chapter 2 describes the FM enterprise structure and roles at the national strategic, theater strategic, operational, and tactical levels. Chapter 3 provides an overview of finance operations with a focus on disbursing, banking, and payment support, accounting, internal controls, and financial data analytics. Chapter 4 provides an overview of resource management with a focus on programming, budget formulation, budget distribution, budget execution, accounting, internal controls, and financial data analytics. Chapter 5 describes the integration of FM planning into the planning orders process, fiscal diplomacy, the fiscal triad, and presents FM training considerations. Chapter 6 describes the FM information systems and information technology capabilities, including their hardware and software applications. Appendix A outlines different appropriations, authorities, agreements and special programs available to financial managers supporting commanders in their overall effort in theater. FM 4-80 becomes the proponent for, introduces, or modifies the following Army terms. See introductory table 1.

This chapter discusses the Finance Corps’ role, core competencies, functions, characteristics, and principles. It provides a brief overview of financial management as part of the sustainment warfighting function and Army operations. This chapter concludes with a discussion of Army command and support relationships. FINANCIAL MANAGEMENT 1-1. Financial management is an element of the sustainment warfighting function that leverages fiscal policy and economic power across operations through the two core competencies of finance operations and resource management. Figure 1-1 depicts the financial management (FM) doctrinal base, showing its role, core competencies, functions, characteristics, and principles. F INANCE C ORPS R OLE 1-2. A role is the broad and enduring purpose for which the organization or branch was established (ADP 1-01). The role of the Finance Corps is the acquiring, certifying, disbursing, and accounting of fiscal resources across the range of military operations. This role enables Army sustainment to provide the joint force commander freedom of action, operational reach, and prolonged endurance. Finance and comptroller is the branch and profession that represents the totality of integrated fiscal capability required at all echelons. F INANCIAL M ANAGEMENT C ORE C OMPETENCIES 1-3. A core competency is an essential and enduring capability that a branch or an organization provides to Army operations (ADP 1-01). FM has two core competencies: finance operations and resource management (RM). These core competencies each have nesting functions that enable finance elements to accomplish their designated missions. 1-4. Finance operations is a financial management core competency that consists of the functions of disbursing, banking, payment support, accounting, internal controls, and financial data analytics. Finance operations are discussed in detail in chapter 3. 1-5. Resource management is a financial management core competency that consists of the functions of programming, budget formulation, budget distribution, budget execution, accounting support, internal controls, and financial data analytics. RM is discussed in detail in chapter 4. F INANCIAL M ANAGEMENT F UNCTIONS 1-6. A function is the broad, general, and enduring role for which an organization is designed, equipped, and trained (JP 1, Vol 1). FM has a total of ten primary functions: disbursing, banking, and payment support specifically pertain to finance operations; programming, budget formulation, budget distribution, and budget execution specifically pertain to RM; and accounting, internal controls, and financial data analytics are overarching functions executed in both finance operations and RM. Disbursing 1-7. Disbursing support is the paying of public funds to entities in which the United States Government is indebted; the collection and deposit of monies; the safeguarding of public funds; and the documenting, recording and reporting of such transactions. Disbursing is discussed in detail in chapter 3. Banking 1-8. Banking support is establishing and coordinating the mechanisms for obtaining, exchanging, and depositing physical and electronic currency and negotiable instruments necessary to support policy, operations, and host-nation banking infrastructure. Banking is discussed in detail in chapter 3. Payment Support 1-9. Payment support is the calculation of entitlements, verification and validation of appropriate documentation, and certification of payments. Payment support is discussed in detail in chapter 3. Programming 1-10. Programming is the translation of strategic guidance into a comprehensive allocation of forces, manpower, and funds among competing requirements. Programming is discussed in detail in chapter 4. Budget Formulation 1-11. Budget formulation is the translation of programming decisions and commanders’ operational planning into an appropriation format for justification. Budget formulation is discussed in detail in chapter 4. Budget Distribution 1-12. Budget distribution is the issuance of budgetary resources and authorities to subordinate organizations for execution. Budget distribution is discussed in detail in chapter 4. Budget Execution 1-13. Budget execution is the accountability and application of budgetary resources. Budget execution is discussed in detail in chapter 4. Accounting 1-14. Accounting is the accurate and complete recording, reconciliation, and reporting of financial transactions to meet auditability standards. Accounting is discussed further in chapters 3 and 4. Internal Controls 1-15. Internal controls are the procedures and techniques that organizations execute to provide reasonable assurance of compliance with applicable laws, regulations, and policies. Internal controls are discussed further in chapters 3 and 4. Financial Data Analytics 1-16. Financial data analytics is the process of collecting, organizing, and analyzing financial data to drive fact-based, resourced-informed decision making that optimizes commanders' resources. Financial data analytics is discussed further in chapters 3 and 4. F INANCIAL M ANAGEMENT C HARACTERISTICS 1-17. A characteristic is a feature or quality that marks an organization or function as distinctive or is representative of that organization or function (ADP 1-01). Characteristics describe the attributes that the organization or branch requires to be effective. FM brings unique capabilities to commanders to assist in the accomplishment of their objectives. Certain characteristics are nested within the FM core competencies and functions and apply to the branch as a whole; individual units may have additional specific characteristics due to mission requirements. The two characteristics for FM are fiscal stewardship and pecuniary liability. Fiscal Stewardship 1-18. Fiscal stewardship is the careful and responsible management of public monies entrusted to the Army by the American People. 1-19. The Army operates under the mandate to use all available resources in the most effective and efficient means possible to support the combatant commander (CCDRCCDRCombatant commanders). Effectiveness describes how well consumed resources achieve the desired outcome or end state. Efficiency speaks to the manner in which those resources are consumed in order to produce the maximum output with the least amount of input, regardless of whether the output achieves the desired outcome. The efficient use of resources is always an important consideration for Army leaders and financial managers; however, the primary focus regarding the use of financial resources must always center on accomplishing the mission and attaining the desired end state. 1-20. Financial managers establish and adhere to business processes throughout the budgetary and funding processes that identify requirements and optimize funding resources to support operations. Commanders and financial managers execute fiscal stewardship through command accountability, execution review, and adherence to fiscal laws, regulations, and policies. Correctly identifying baseline costs, conducting impact analysis, associating identified risks to funding requirements, and maintaining oversight during requirement execution leads to funding optimization. Pecuniary Liability 1-21. Pecuniary liability is the fiscal responsibility for the physical loss or deficiency of public money, vouchers, checks, securities, or records. Being pecuniarily liable means that individual must repay, out of their own money, any funds for which they have improperly disbursed or made an illegal, improper, or incorrect certification or payment. 1-22. Financial managers are both accountable for funds in their control and pecuniarily liable for those funds. Pecuniary liability is critical and has serious implications to individuals if not properly executed. See Title 31, United States Code (USCUSCUnited States Code) and Department of Defense (DOD) regulation 7000.14-R for additional information. F INANCIAL M ANAGEMENT P RINCIPLES 1-23. 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). FM operations are guided by fundamental principles that apply in large-scale combat operations as well as any other operation along the conflict continuum. The six FM principles are adherence to fiscal law, timeliness, audit readiness, consistency, accuracy, and synchronization. These principles provide broad and enduring guidelines for the execution of the Finance Corps’ role and are the foundation upon which the core competencies and functions are built. 1-24. Although independent of one another, these principles must be integrated in the planning and execution of FM operations and synchronized in time, space, and purpose. The following paragraphs briefly describe the principles that enable FM elements to meet the commander’s mission. Adherence to Fiscal Law 1-25. Adherence to fiscal law is understanding and complying with relevant laws, regulations, and policies during the execution of fiscal resources. It is critical for financial managers to understand fiscal law for two reasons. First, commanders care about funding because it drives operations. A command cannot execute its mission if it does not possess the necessary funding authority or funds. Second, spending funds inappropriately can result in punitive or adverse administrative action against a commander. Therefore, it is imperative for organizations to have a foundational understanding of the legally permissible way to spend appropriated funds. Timeliness 1-26. For FM, timeliness is the execution of functions or completion of transactions within identified legal, regulatory, or directed timelines. Timeliness is critical to relationships that are based on financial transactions such as those with vendors, host nation (HN) banking facilities, and individuals requiring assistance (for example, solatium payments, non-combatant evacuation relocation assistance, and humanitarian relief efforts). Timely payments build credibility and trust, which facilitates operational freedom of action. Audit Readiness 1-27. Audit readiness consists of the activities and enabling initiatives to strengthen internal controls and improve practices, processes, and systems so there is reasonable confidence the information can withstand scrutiny by an independent auditor. It includes conducting processes and maintaining records in a manner that facilitates a financial statement audit. A financial statement audit is an examination and evaluation of the Army’s financial statements and accompanying disclosures by an independent auditor to ensure the Army’s financial records comply with accounting standards. Ultimately, accountability and audit readiness support commanders through better management of Army resources. Having accurate financial information will help commanders prioritize efforts, eliminate inefficiencies, and maintain operational readiness with fewer resources. Consistency 1-28. For FM, consistency is the unwavering execution of transactions and processes using procedures that are standardized across the FM enterprise. Consistency builds trust, minimizes errors, and creates reliable financial data. This enables audit readiness and results in a more efficient use of time and resources. Accuracy 1-29. For FM, accuracy is the completion, computation, and recording of financial data and transactions in a precise and correct manner. Accuracy is critical to ensure that financial information is a reliable input in the decision-making process. Commanders can be more confident in the decisions they make if they have accurate and relevant data as evidence to base those decisions on. Additionally, accuracy reduces the need to expend resources fixing errors. Synchronization 1-30. For FM, synchronization includes FM leaders coordinating with unified action partners to align FM capabilities to theater requirements. FM elements use the planning and orders process to synchronize their operations and tailor support to the unique and changing dynamics of the operational environment (OE) and mission. THE ARMY SUSTAINMENT WARFIGHTING FUNCTION 1-31. The Army contributes to the generation and application of combat power through the six warfighting functions: command and control (C2), 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). 1-32. The sustainment warfighting function is the related tasks and systems that provide support and services to ensure freedom of action, extend operational reach, and prolong endurance (ADP 3-0). The sustainment warfighting function consists of four elements: logistics, FM, personnel services, and health service support, each of which must be integrated and synchronized across all warfighting functions to ensure the appropriate level of support. For additional information see ADP 3-0, ADP 4-0, FM 3-0, and FM 4-0. 1-33. FM contributes to the sustainment warfighting function by acquiring, certifying, disbursing, and accounting for fiscal resources across the range of military operations. ARMY OPERATIONS 1-34. The Army’s primary mission is to organize, train, and equip its forces to conduct prompt and sustained land combat to defeat enemy ground forces and seize, occupy, and defend land areas. The Army accomplishes its mission by supporting the joint force and unified action partners in four strategic roles: shape OEs, prevent conflict, prevail in large-scale ground combat, and consolidate gains. The strategic roles clarify the enduring reasons for which the Army is organized, trained, and equipped. 1-35. The Army fulfills its strategic roles by providing forces for joint campaigns that enable integrated deterrence of adversaries outside of conflict and the defeat of enemies during conflict or war. The strategic roles clarify the overall purposes for which Army forces conduct operations on behalf of joint force commanders in the pursuit of a stable environment and other policy objectives. Fulfilling policy objectives requires national-level leaders to orchestrate all instruments of national power throughout the entire government and coalition in a manner commensurate with national will. 1-36. The endurance of Army forces is primarily a function of their sustainment (ADP 3-0). Sustainment determines the depth and duration of Army operations. It is essential to seizing, retaining, and exploiting the initiative. Sustainment is inherently joint and enables freedom of action, extends operational reach, and prolongs endurance for the joint force. As an element of sustainment, FM must be planned, integrated, and synchronized with operations at every level of warfare. FM leaders must understand Army operations in order to apply the full spectrum of FM capabilities. O PERATIONAL E NVIRONMENT 1-37. An operational environment is the aggregate of the conditions, circumstances, and influences that affect the employment of capabilities and bear on the decisions of the commander (JP 3-0). For Army forces, an OE includes portions of the land, maritime, air, space, and cyberspace domains understood through three dimensions (human, physical, and information). An OE is the totality of factors that affect what occurs in an assigned area. These factors include actors, events, or actions that occur outside the assigned area. 1-38. Understanding the OE enables leaders to better identify problems, anticipate potential outcomes, and understand the results of various friendly, enemy, adversary, and neutral actions and the effects these actions have on achieving the military end state. A description of an OE includes all the factors that the commander and staff need to capture and understand to inform the conduct of operations. 1-39. Knowledge of the OE is the precursor to effective action. No two OEs are the same, and all of them continually change. Changes result, in part, from opposing forces and actors interacting, learning, and adapting. Sustainers at all levels should maintain the ability to operate in an environment where sustainment operations, data, and information are contested. See FM 3-0 for additional information. M ULTIDOMAIN O PERATIONS 1-40. Multidomain operations are the combined arms employment of joint and Army capabilities to create and exploit relative advantages to achieve objectives, defeat enemy forces, and consolidate gains on behalf of joint force commanders (FM 3-0). The five domains are land, maritime, air, space, and cyberspace; each requires a unique set of warfighting capabilities and skills. Understanding the strengths and dependencies of joint capabilities in each domain is fundamental to multidomain operations. 1-41. Multidomain operations are the Army's contribution to joint campaigns, spanning the competition continuum. Below the threshold of armed conflict, multidomain operations are how Army forces accrue advantages and demonstrate readiness for conflict, deterring adversaries while assuring allies and partners. During conflict, they are how Army forces close with and destroy the enemy, defeat enemy formations, seize critical terrain, and control populations and resources to deliver sustainable political outcomes. 1-42. Sustainment supports the Army’s execution of multidomain operations through the provision of task-organized sustainment capabilities that support maneuver forces at echelon. Task-organized sustainment capabilities conduct sustainment operations across all domains to support and sustain large-scale combat operations. A RMY S TRATEGIC C ONTEXTS 1-43. Joint doctrine describes the strategic environment in terms of a competition continuum. Rather than a world either at peace or at war, the competition continuum describes three broad categories of strategic relationships: cooperation, competition below armed conflict, and armed conflict. Each relationship is defined as between the United States and another strategic actor relative to a specific set of policy aims. Cooperation, competition, and even armed conflict commonly occur simultaneously in different parts of the world. Because of this, the needs of CCDRs and Army component commanders in one area are affected by the strategic needs of others. See JP 3-0 and FM 3-0 for additional information. 1-44. Although combatant commands and theater Armies campaign across the competition continuum, Army tactical formations typically conduct operations within a context dominated by one strategic relationship at a time. Therefore, Army doctrine describes the strategic situation through three contexts in which Army forces conduct operations: • Competition below armed conflict. • Crisis. • Armed conflict. 1-45. The Army strategic contexts generally correspond to the joint competition continuum and the requirements of joint campaigns. Because cooperation is generally conducted with an ally or partner to counter an adversary or enemy, Army doctrine considers it part of competition. Army doctrine adds crisis to account for the unique challenges facing ground forces that often characterize the transition between competition and armed conflict. For additional information see FM 3-0 and FM 4-0. (See figure 1-2 for an illustration of Army strategic contexts.) Competition Below Armed Conflict 1-46. Competition below armed conflict exists when two or more state or non-state adversaries have incompatible interests, but neither seeks armed conflict. Nation-states compete with each other using all instruments of national power to gain and maintain advantages that help them achieve their goals. Low levels of lethal force can be a part of competition below armed conflict. Sustainment operations in support of competition include support to CCDRCCDRCombatant commanders daily operational requirements, Title 10 requirements, Army support to other Services, support to military engagement, security cooperation, and set-the-theater tasks. Competition provides military forces time to prepare for armed conflict, opportunities to assure allies and partners of resolve and commitment, and time and space to set the necessary conditions to prevent crisis or conflict. For additional information see FM 3-0 and FM 4-0. Crisis 1-47. A crisis is an emerging incident or situation involving a possible threat to the United States, its citizens, military forces, or vital interests that develops rapidly and creates a condition of such diplomatic, economic, or military importance that commitment of military forces and resources is contemplated to achieve national and/or strategic objectives (JP 3-0). During crisis, armed conflict has not yet occurred, but it is either imminent or a distinct possibility that requires rapid response by forces prepared to fight if deterrence fails. A crisis can be long in duration, but it can also reflect a near-simultaneous transition to armed conflict. 1-48. Army forces contribute to joint operations, seeking to deter further provocation and compel an adversary to de-escalate aggression and return to competition under conditions acceptable for the United States and its allies or partners. Additionally, Army forces help the joint force maintain freedom of action and associated positions of relative advantage through the activities they conduct and their presence on the ground. Sustainment forces must be prepared for a crisis that results from a military action of the adversary or crisis response that results from human or natural disasters. Sustainment is key to providing Army forces freedom of action, operational reach, and endurance. If deterrence fails to end a crisis, Army forces are better postured for operations during armed conflict. For additional information, see FM 3-0 and FM 4-0. Armed Conflict 1-49. Armed conflict occurs when a state or non-state actor uses lethal force as the primary means to satisfy its interests. Armed conflict can range from irregular warfare to conventional warfare and combinations of both. Entering into and terminating armed conflict is a political decision. Army forces may enter conflict with some advanced warning during a prolonged crisis or with little warning during competition. How well Army forces are prepared to enter into an armed conflict ultimately depends upon decisions and preparations made during competition and crisis. 1-50. Army forces help joint force commanders gain and maintain the initiative, defeat enemy forces on the ground, control territory and populations, and consolidate gains to establish conditions for a political settlement favorable to U.S. interests. Army forces provide landpower to the joint force and conduct limited contingency or large-scale combat operations to ensure enduring political outcomes favorable to U.S. interests. Sustainment provides the ability to deploy, employ, sustain, and redeploy required Army forces and materiel needed by a commander within an operational area to sustain armed conflict. For additional information see FM 3-0 and FM 4-0. 1-51. Army commanders must exploit successful operations by continuously consolidating gains during competition, crisis, and armed conflict. Consolidate gains are activities to make enduring any initial operational success and to set the conditions for a sustainable security environment, allowing for a transition of control to other legitimate authorities (ADP 3-0). Consolidation of gains is integral and necessary for achieving success across the range of military operations. While Army forces must continuously consolidate gains throughout an operation, consolidating gains becomes the overall focus of Army forces when large-scale combat operations have concluded. For additional information see FM 3-0 and FM 4-0. L ARGE -S CALE C OMBAT O PERATIONS 1-52. The focus of Army readiness is on large-scale combat operations. Large-scale combat operations are extensive joint combat operations in terms of scope and size of forces committed, conducted as a campaign aimed at achieving operational and strategic objectives (ADP 3-0). During ground combat, they typically involve operations by multiple corps and divisions, and they typically include substantial forces from the joint and multinational team. Large-scale combat operations often include both conventional and irregular forces on both sides. Conflicts encompassing large-scale combat operations are more intense and destructive than limited contingencies, often rapidly amassing heavy casualties. 1-53. During large-scale combat operations, Army forces focus on the defeat and destruction of enemy ground forces as part of the joint team, and they contribute to the defeat of forces in other domains. Army forces close with and destroy enemy forces in all types of terrain, exploit success, and break the enemy’s will to resist. Army forces attack, defend, perform stability tasks, and continuously consolidate gains to accomplish objectives that support a desirable political outcome. Corps and divisions are the formations central to the conduct of large-scale combat. The ability to prevail in ground combat is a decisive factor in breaking an enemy’s capability and will to continue a conventional conflict. Conflict resolution requires Army forces to consolidate gains with unified action partners as long as necessary to accomplish national objectives. For additional information see FM 3-0. ARMY COMMAND AND SUPPORT RELATIONSHIPS 1-54. Command and support relationships provide the basis for unity of command and unity of effort in operations. Within planning, commanders are responsible for task organizing the force and prioritizing efforts as part of the operations process. Task organizing is the act of configuring an operating force, support staff, or sustainment package to meet a unique task or mission. This allows commanders to allocate resources to weight the main effort. 1-55. Command and support relationships vary between different units and echelons. The types of command and support relationships established are dependent on the mission and the degree of authority a commander wishes to establish between subordinate units. For detailed information on Army command and support relationships, see ADP 3-0. A RMY C OMMAND R ELATIONSHIPS 1-56. The five Army command relationships are: organic, assigned, attached, operational control, and tactical control. Each relationship has specific authorities and responsibilities. Army command relationships identify the degree of control of the gaining Army commander. Command relationships unify effort and enable maximum flexibility for commanders to use subordinate forces. The expected duration of a command relationship normally dictates the type of command relationship between the headquarters involved and identifies the degree of support the gaining and losing Army commanders provide. 1-57. Commanding officers designate command relationships to subordinate units in operation orders (OPORDs). The designation must indicate the headquarters under which a subordinate unit is placed, the specific command relationship designated, and the duration of the relationship. The duration may be based on time, duration of a phase, or on achieving an objective. This information is included in the “Task Organization” paragraph of the OPORD. If the task organization is long or complicated, commanders may place it in annex A of the order. Table 1-1 describes the responsibilities inherent in each command relationship.

This chapter provides an overview of FM capabilities and a general discussion of FM organizations at each level of warfare. It is not inclusive of all organizations or RM positions across the Army, but rather addresses those in major commands in a theater of operations.

Finance operations support the sustainment of Army, joint, and multinational operations through the execution of disbursing, banking, payment support, accounting, internal controls, and financial data analytics following policies and guidelines established by national FM providers. Effective finance operations extend the Army’s operational reach as well as increase relative combat power, enabling commanders to prevail in large-scale combat operations.

RM constitutes one of FM core competencies and contributes to the Army’s role in national defense. RM is a critical capability that sources organizations with congressionally approved resources. This chapter discusses the different processes and tools resource managers use to fund the force.

This chapter covers the importance of FM readiness through planning, plans and orders, and training. FM support in theater requires mission readiness of a unique set of skills and capabilities critical to sustainment operations. As the fourth element of the sustainment warfighting function, FM integration during all phases of operations is critical to the successful deployment of finance units. FINANCIAL MANAGEMENT PLANNING CONSIDERATIONS 5-1. FM planners coordinate through a network of explicit command and staff relationships and implicit coordination between staffs that exist from the ASCCASCCArmy service component commander down to the lowest tactical finance unit. In between these levels of command, various finance units and coordinating staffs within multiple organizations (for example, TSC, FISC, ESC, division, sustainment brigade, and FIBN) integrate, synchronize, and plan theater FM operations. G-8 staffs at corps echelon and above advise and resource their commander's priorities while the TSC's FIOC or FISC, in coordination with the theater Army G-8, plans theater finance operations executed by tactical-level finance units. From the homeland, USAFMCOM plans critical strategic FM support to operations in theater. Active collaborative planning ensures an ongoing analysis of commanders’ tasks and priorities to ensure that adequate and proper financial resources are available and applied to aid success. 5-2. Planners must attend and participate in planning cells and working groups in order to anticipate requirements and build comprehensive finance sustainment solutions. The expertise provided by the FM staff assists the commander in accurately visualizing an operation to make appropriate decisions. Functional cells plan according to time horizon and assist with C2. Integrating processes include intelligence preparation of the battlefield, information collection, targeting, risk management, and knowledge management. See FM 6-0 for more information on staff organization and meetings. F INANCIAL M ANAGEMENT P LANNING P RIORITIES 5-3. During large-scale combat operations in a multidomain environment, degraded communications can be generated by cyber intrusion, lack of power, or other events. Adversaries will attempt to disrupt, degrade, or curtail communications and access to enterprise systems. In response to this threat, finance units must train and prepare to operate in a disconnected OE with redundant manual systems. Sustainment operations rely on effective ERP systems, which require access to the DOD Information Network. Planners must place emphasis on coordination efforts with G-6 elements to gain access to necessary networks. Proper training and planning allow FM units to operate in denied, degraded, and disrupted communications environments. Some considerations include the following: • Secure low bandwidth in sustainment tactical network environment. • Maintain manual input proficiency. • Maintain and complete manual forms. • Perform manual disbursing operations (non-electronic commerce capability). • Conduct record keeping and supporting documentation management (hard copy). • Maintain manual accountability. 5-4. Communications are critical for FM units to provide timely and critical support. FMIS and FM capabilities depend greatly on the ability of finance units to communicate throughout the area of operations. Widely dispersed units must rely on communications with their headquarters to accomplish their mission. Although units use wire communications, they also need to possess and be able to utilize mobile and secure communications equipment. They must be able reach-back from forward positions in brigade areas, through division, corps or other forward areas in theater. 5-5. The tempo and lethality of large-scale combat operations may overwhelm FM capabilities; therefore, planners will continue to monitor fragmentary orders and conduct a detailed analysis and assessment of support requirements and availability of resources based on the OE and mission tempo. Additionally, planning should consider changes to operational variables to include the limited availability of commercial support due to increased enemy activity. 5-6. Focus during conflict should remain on maintaining fiscal stewardship and auditability at all times, despite the rapid changes and unexpected transitions between phases of operations or movement and maneuver between areas of support. 5-7. Planners must anticipate and plan for the employment of FM capabilities and proactively gather emerging information to update running estimates. An increase in enemy finance networking during large-scale combat is expected; therefore, support should be flexible and tailorable in support of tactical commanders, never bypassing internal controls or fiscal stewardship responsibilities. During conflict, running estimates should capture the following FM considerations: • Facts relating to availability of commercial support, changes in HN banking infrastructure and theater policy, access to enterprise systems, status of contingency DSSNs, ecommerce, LDAs and replenishment of U.S. and foreign currency. • Assumptions relating to forecasts of cash and currency requirements, changes to finance force structure, degradation in HN banking capabilities, and potential increase in enemy finance networks. • Friendly force status (higher, lower, and adjacent units). • Conclusions and recommendations for future FM operations and COAs. F ISCAL D IPLOMACY 5-8. Fiscal diplomacy involves the Army's ability to procure and pay for required supplies and services through the coordinated efforts of contracting, RM, finance operations, unified action partners, and the U.S. State Department, with a holistic understanding of the culture of the personnel providing the support. To effectively manage U.S. relationships with foreign governments, international organizations, and other countries, commanders should consider the importance of fiscal diplomacy to effectively execute stability tasks requiring the purchase of supplies and services from local vendors or contractors. Prompt or delayed payment is an important aspect of fiscal diplomacy and can enhance or impede relationships. 5-9. HN support to economic development includes the Army FM enterprise, which uses economic analysis to identify specific country or region procurement methods that may create delayed payments that may cause mistrust from the local vendors. FM capability may include local currency, other applicable foreign currency, U.S. dollars, and possibly precious metals to establish trust and goodwill with local vendors. At times payment can occur through EFT, credit card, or cash. While there is a desire to focus solely on EFT, this may not be the most effective payment method. Determining the best mix of options to ensure timely payments bolsters credibility. Fiscal diplomacy involves identifying the most effective payment method to ensure we do not inadvertently create ill will or foster hostility, regardless of current trends and desires. There are times when cash is the best option. R ULES OF A LLOCATION FOR F INANCE 5-10. Planners employ finance assets and personnel across theater by following planning factors in determining the minimum number of finance units required to provide the necessary support within an AOR: • FISC: One per TSC or ESC. • T-FIBN: One per 2 to 6 T-FICOs. • C-FIBN: One per 2 to 6 C-FICOs. • T-FICO: ▪ One per ESC. ▪ Two per sustainment brigade in the joint security area. ▪ One per contracting support brigade. ▪ Two platoons per T-FICO. ▪ Four FSTs per platoon. • C-FICO: ▪ One per corps. ▪ One per division. ▪ Two platoons per C-FICO. ▪ Four FSTs per platoon. Note. Support requirements for FORSCOMFORSCOMU. S. Army Forces Command mobilization force generation installations in the continental United States may differ from the requirements to support a concept of operations in theater. F ISCAL T RIAD 5-11. Fiscal triad is the process that governs the critical path between entities within the acquisition process that ensures statutory and regulatory compliance for contracting and financial management for acquisition management, internal controls, and fiscal law prescribed for the procurement process. 5-12. Figure 5-1 provides a depiction of how the fiscal triad interacts between synchronized functions of distinct activities (contracting, finance, legal counsel, and the requiring activity) in order to ensure the effective and efficient execution of theater procurement support of Army forces. Each activity reinforces the procurement process with respect to acquisition management, internal controls, contract payment, funds disbursement, and accounting and compliance with administrative and fiscal law. 5-13. At the center of the fiscal triad is the unit commander, who generates mission requirements and initiates the process. All elements of the fiscal triad must coordinate to comply with the existing policies, regulations, and laws to prevent fraud, waste, and abuse of government funds. To ensure separation of duties, each element of the triad is independent, yet works closely with the others to obtain products or services to meet the commander's needs in compliance with applicable laws and regulations. 5-14. FM support begins with the certification of funds for valid requirements generated by supported units. This certification of funds is a different process from payment certification. Finance not only certifies funds, but also tracks expenditures throughout all phases of the process. These requirements, depending on the dollar amounts or particular nature, are vetted in accordance with applicable theater policies and, if appropriate, receive legal reviews by the SJASJAStaff judge advocate. The SJASJAStaff judge advocate ensures that contracting actions are in accordance with existing contract law and regulations such as the Federal Acquisition Regulation (FARFARFederal Acquisition Regulation) and the Defense Federal Acquisition Regulation Supplement (DFARS). The supporting contracting activity legally contracts for the requested supplies or services and provides contract administration. 5-15. FM support (finance operations and RM) within the fiscal triad continues with obligation validation, ensuring the presence of a valid contract during the contract execution, ensuring that it stays within the spending threshold, that there is a receiving report, and an invoice prior to making a payment to the vendor. Finally, finance provides accounting information to the supported contracting office to close out contracts and obligations. 5-16. As part of the fiscal triad, FM plays a key role in helping contracting officers establish the Overseas Operating Cost (formerly known as Overseas Contingency Operations) plan. FM's role in support of this plan includes— • Planning payment for contract requirements established by the units supported under various contingencies. • Designating, deploying, and augmenting finance units. • Defining operating procedures and responsibilities of FOOs, finance personnel, and paying agents. • Participating in site surveys and deployment exercises. • Identifying funding and cash requirements. • Providing a theater economic assessment. 5-17. The commander is the focal point of the procurement process. Every effort and activity in the procurement process is directed toward generating, sustaining, and preserving combat power using the most cost-effective means. A program is cost effective if, on the basis of a life cycle cost analysis of competing alternatives, it is determined to have the lowest costs expressed in present value terms for a given amount of benefits. Units generate requirements using cost management and established theater and local SOPs. Finance units assist commanders in developing these SOPs in close coordination with the other members of the fiscal triad as well as the sustainment community. 5-18. Commanders should pay special attention to the appointment and training of contracting officer representatives. Contracting officer representatives ensure that no contractor furnishes materials or services in addition to, less than, or different from those required by the contract prior to certifying the receiving report. In the procurement process, commanders and their staffs are the requirement owners and are responsible for the following tasks: • Defining the requirement—conducted by the commander, staff, and functional area experts. • Writing the performance of work statement for the requirement—preferably conducted by the functional area experts. • Developing and coordinating the requirements validation package in accordance with established SOPSOPStandard Operating Procedures. • Submitting funding requests for the requirement through the supporting G-8 to the designated approving authority. • Working with the supporting contracting office or program office to support contract award and contract oversight activities. • Maintaining oversight of the post award for the commander if the requirement exists. 5-19. Synchronizing all elements of the fiscal triad requires constant coordination. This coordination is facilitated by the following actions: • Co-locating regional contracting personnel, G-8 personnel, fiscal lawyers, and supporting finance units whenever possible. • Conducting weekly fiscal triad meetings to discuss ongoing procurement operations and emerging issues and trends. • Leveraging theater communications and network technologies to facilitate data and information sharing between all elements of the fiscal triad. • All activities participate in any pre-deployment site survey to a new theater of operations to establish initial procurement support capabilities. • All activities should maintain visibility of supported unit relief in place and transfer of authority to ensure existing contracts are still properly managed and closed out as necessary. This includes ensuring the training of new FOOs, paying agents, and contracting officer representatives. 5-20. As a critical component of the fiscal triad, FM provides both funding for commander's validated requirements (RM) and makes payment (finance operations) for contracted goods and services. Once the goods or services are received and accepted by the government representative, the documents are forwarded to the commercial vendor services section of the FIBN/FICO. The commercial vendor services section then ensures all required documents are available and accurate prior to payment certification process and eventual submission to the disbursing section for payment. The commercial vendor services section ensures the legal obligation to pay exists (typically a contract), the payee has fulfilled the prerequisites for payment (typically an invoice), the proof of receipt and acceptance is obtained where required (material inspection and receiving report), the amount of the payment entitlement and identity of the payee are correct, and the payment entitlement is legal under the appropriation or fund involved (typically the correct FY and appropriation). 5-21. The commercial vendor services section ensures that internal controls are incorporated into operations to maintain complete, consistent, and accurate data for contract files and related entitlement and accounting records throughout the life of the contract. Theater policy dictates document disposition. Additionally, a post-payment review must be conducted to meet audit readiness requirements and proper internal controls. After payment, reconciliation is performed with contracting and the G-8 or S-8. 5-22. Financial managers are responsible for identifying differences, conducting research, performing reconciliations, approving recommended adjustments, processing corrections timely, and maintaining appropriate supporting records. See DOD 7000.14-R, Volume 10 for information on contract payment policy and procedures and Volume 5 for disbursing policy and procedures. PLANS AND ORDERS 5-23. Effective FM operations rely heavily on comprehensive planning and preparation. They require technical and tactical expertise in FM capabilities and systems, understanding of the commander's intent, and a keen awareness of the relationships between finance organizations and their supporting units. 5-24. The steps in the operations process are planning, preparing, executing, and assessing (refer to ADP 5-0 for more information). The following describes these steps: • Plan - Planning is the art and science of understanding a situation, envisioning a desired future, and determining effective ways to bring that future about. • Prepare - Activities performed by units and Soldiers to improve their ability to execute an operation. • Execute - The act of putting a plan into action by applying combat power to accomplish the mission and adjusting operations based on changes in the situation. • Assess - The determination of progress toward accomplishing a task, creating a condition, or achieving an objective. A RMY AND FM P LANNING 5-25. Army planning is a process of problem solving to reach a desired end state. The process begins with identifying a problem and developing criteria to test proposed solutions. Planners then generate possible solutions, then analyze, compare, and ultimately choose the best solution. FM planning focuses on financially sustaining friendly forces to the degree that supported units can accomplish the desired end state. It is a continuous process in evaluating current and future operations from the functional perspective. 5-26. Planners at all levels anticipate where the greatest need might occur during operations, integrate FM as part of the sustainment warfighting function, and quickly react to changing requirements. The focus of FM planning and operations shift in scope, priority, and time at each level of warfare. At the national strategic level, planning is conducted to synchronize action across government and unified action partners to deliver support to a theater. At the theater strategic level, planning integrates and synchronizes economic instruments of national power and unified action partners to support CCDRCCDRCombatant commanders's achievement of policy aims in support of national strategy. At the operational level, planners support and resource major operations. At the tactical level, finance units plan activities to support and resource battles, engagements, and small-unit actions. 5-27. FM leaders and staff must be involved during the early planning stages of operations synchronizing with other warfighting functions. Poor planning and coordination by FM leaders and staff may create gaps in FM support and increase mission risk. 5-28. FM planners must understand the commander's intent and the set of conditions that describe the desired end-state. FM operations must be planned, prepared, and executed in order to achieve that end-state. FM staff planners at all echelons serve as the primary finance integrators for future operations, current operations, and plans. 5-29. During the FM planning phases, it is important to establish dependencies in theater. Finance elements are dependent on appropriate elements of the TSC, ESC, corps, and division for religious, legal, force health protection, personnel and administrative, communications, and logistics support, supplemental transportation support for personnel, and transportation and security for moving currency throughout the theater. 5-30. Commanders and staff members consider the consequences and implications of each COA with respect to the FM mission. Upon COA selection planners will— • Formulate specific FM tasks that support the commander's intent. • Formulate running estimates. • Insert finance equities to theater operational planning. • Review theater Army plans to influence the strategic PPBEPPBEPlanning, programming, budgeting, and execution process. • Identify required FM staff actions. • Develop an assessment framework. • Identify FM mission support requirements. • Coordinate G-6 support. 5-31. Successful FM planning ensures an integrated network of finance support capabilities and systems that link finance activities to sustainment operations. Involved finance commanders and their staffs see an OE, anticipate requirements in time and space, understand what is needed, track and deliver resources or services requested, and make timely decisions to ensure responsive FM support. M ILITARY D ECISION -M AKING P ROCESS 5-32. The military decision-making process (MDMP) is a seven step, multi-discipline approach that synchronizes forces and warfighting functions to solve a military problem. It is an iterative planning methodology used to understand the problem or problems, understand the situation and mission, develop COAs, decide on a COA, and produce an operation plan or order. It is an orderly, analytical process that integrates the activities of the commander, staff, and subordinate headquarters in the development of a plan or order. MDMP helps leaders apply thoroughness, clarity, sound judgement, logic, and professional knowledge to develop situational understanding and produce a plan or order that accomplishes the mission. Commanders may initiate MDMP in advance of an official higher echelon order or alert or whenever the commander recognizes an opportunity or problem. 5-33. Staffs must be familiar with MDMP. Throughout the process, staffs should consider how COAs reflect the required FM support for the operation. Planners must tailor FM support to the particular context of an operation. Figure 5-2 depicts the key inputs and outputs of each step of MDMP. Receive The Mission 5-34. Commanders and staffs conduct mission analysis to better understand the situation and problem. They identify what the command must accomplish, when and where it must be done, and most importantly, why (the purpose of the operation). Higher echelon mission orders may specify FM tasks in detail, but FM planners must also consider implied tasks to ensure comprehensive support. 5-35. Upon receipt of the mission, the staff assesses the available orders and information to develop running estimates. A running estimate is the continuous assessment of the current situation used to determine if the current operation is proceeding according to the commander's intent and if planned future operations are supportable (ADP 5-0). Running estimates aid in developing the unit's common operational picture and the commander's visualization of the operation. Running estimates consider both quantifiable and intangible aspects that include essential facts and assumptions impacting the commander's visualization of the operation. Running estimates are updated continuously as the situation changes. 5-36. Facts incorporated into FM running estimates include— • Unit readiness (personnel, training, supply, equipment). • Current budget or currency availability. • Manpower or unit requirements (rules of allocation). • Disbursing and pay support information. • Availability of banking facilities. • FMIS and ecommerce requirements. 5-37. Assumptions are estimations or forecasts the future. Assumptions incorporated into FM running estimates include— • Budget forecasts. • Potential supplemental or special authority funds. • Expected reimbursements. • Unit readiness impacts. • Economic impact and analysis. • Expected paying agent population. Mission Analysis 5-38. Subsequent planning relies heavily on understanding the situation and the problem. Developing an understanding of the OE is key to generating plans that solve problems. Staffs generate two unique products that aid in understanding the OE. These are economic analysis and fiscal preparation of the OE. Economic analysis is a detailed report available to commanders to facilitate decision-making regarding applying the economic instrument of power, identifying all financial aspects in a specific geographical area, and the economic effects of U.S. force presence on the specific AOR. Fiscal preparation of the OE is the systematic process of analyzing banking, economic, and civil considerations and known threats in an area of interest to determine their effect on operations. Course of Action Process Considerations 5-39. Once sufficient information exists to define the problem and receive an approved initial commander's intent, planners begin creating a set of criteria to assist the commander in choosing solutions. A criterion is a standard, rule, or test by which something can be judged—a measure of value. Criteria are based on facts or assumptions and define the limit of what is an acceptable solution. Criteria should be feasible, acceptable, suitable, distinguishable, and complete. 5-40. Commanders and staffs use financial data analytics and their fiscal expertise to develop well thought-out benchmarks. Planners consider fiscal or physical resources, manpower, and systems requirements. Planners also consider fiscal stewardship and auditability. Information Requirements 5-41. Commanders and staffs document information requirements as a result of knowledge gaps and risk associated with executing a plan. Events that cause a significant variance leading to the current situation deviating from the expected situation that may directly threaten the success of a main effort are also information requirements. 5-42. A commander’s critical information requirement is specific information identified by the commander as being essential to facilitate timely decision making. (JP 3-0). Each commander's critical information requirement is directly tied to a decision that facilitates the successful execution of military operations. 5-43. These information requirements fall into one of two categories: priority intelligence requirements and friendly force information requirements. A priority intelligence requirement is the intelligence component of commander's critical information requirements used to focus the employment of limited intelligence assets and resources against competing demands for intelligence support (JP 2-0). A friendly force information requirement is information the commander and staff need to understand the status of friendly force and supporting capabilities (JP 3-0). 5-44. Planners nominate information requirements that materially affect their commander's mission. Examples of these information requirements include— • Significant resupply or loss of currency. • Changes in availability of HN support. • Loss or compromise of a major HN financial institution. • Loss of key Soldiers or leaders. • Illicit economic activity (significant fraud, waste, or abuse). • Enemy threat finance activity. Finance Orders Production and Dissemination 5-45. When developing the plan or order, ensure that FM capabilities support the commander's or higher echelon's mission statement and the commander's intent. The unit mission statement, along with the commander's intent, provides the primary focus for subordinate actions during the operations process. 5-46. FM key tasks or significant activities to achieve the commander's desired end state are addressed in the plan or order. Sustainment plans and orders reflect the commander's understanding, visualization, description, and direction of unit employment. They also show operational priorities, unit locations, and functional support provided. 5-47. Finance organizations down to the battalion contribute to or prepare Appendix 4 (Financial Management) of Annex F (Sustainment). Annex F (Sustainment) describes how sustainment operations support the concept of operations described in the base plan or order. 5-48. General planning includes— • Unit deployment and force flows. • Task organization. • Command and support relationships. • Specified, implied, and essential tasks for units and agencies. • Assessments, data analysis, and reporting framework. • Knowledge management and record keeping requirements. • Joint, interagency, inter-government, multinational, and commercial support agreements. • Cyber, FMIS automation, and continuity of operations. • Risk management and internal controls. • Accounting and audit. • Commander's critical information requirements. 5-49. The G-8 or comptroller has coordinating staff responsibility as the unit's finance officer. The G-8 at echelon is also responsible for FM plans and operations, FM budget execution, and FM special programs cells. 5-50. RM technical planning considerations include— • Command resource requirements submission. • Identification of funding sources. • Determination of costs. • Acquisition of funds. • Distribution and funds control. • Tracking and reporting costs and obligations. • Reimbursements, reprogramming, and cost transfers. • Accounting and fiscal validation. • Management internal controls program instructions. • New or unfinanced requirements. • Audit, accounting reviews, reconciliation, and close-out. 5-51. In finance operations, each unit or organization is responsible for the management of special program cells. Finance operations technical planning includes— • Banking. • Central funding. • Disbursing. • eCommerce. • Currency requirements, distribution, and collections. • Pay support (military, travel, contractors, non-US). • Operational contract support. • CVP. • Physical security. Execution 5-52. Upon completion of MDMP, commanders and staffs focus their efforts into putting decisions into action by transitioning to execution. They maintain situational understanding to assess progress according to previously developed criteria, and they adjust FM support as the situation changes throughout the Army strategic contexts and the different dynamic OEs. TRAINING 5-53. Finance units must train to support large-scale combat operations that include conventional and irregular warfare, humanitarian assistance operations, security force assistance, and support to civil authorities. Competition, crisis, and conflict present a new and uncertain strategic environment; it is imperative that FM leaders execute training aimed to remain globally responsive and support not only the Army but also its joint and multinational partners. Note. See FM 7-0 for more information on training and log into the Army Training Network (https://atn.army.mil/) to download collective and individual tasks. These tasks have been developed and approved by the Army Training Development Capability and hosted on the Central Army Registry to develop unit training plans. 5-54. Informed by the Army's Regionally Aligned Readiness and Modernization Model (known as ReARMM), the process begins with the Army Synchronization and Resourcing Conference. This conference synchronizes Army activities across four lines of effort (operational requirements, training and exercises, modernization, and other Army Service requirements). F INANCIAL M ANAGEMENT T RAINING S UPPORT S TRATEGY 5-55. Finance units at every echelon and across all components should conduct training in the most efficient, effective, and realistic manner possible to achieve sustainable readiness. Training should focus on technical and tactical skills, providing units the opportunity to train on the key sustainment tasks that focus on allowing future Army forces to sustain freedom of movement and action across multiple domains. 5-56. Training for finance formations must be adaptive, innovative, flexible, agile, and realistic in nature. It includes units from all components on short notice. The next major contingency may require deployment of finance units from all components and may strain the time available for both Army National Guard and United States Army Reserve pre-mobilization training. Around 68% percent of the finance force structure resides in the Reserve Component. Therefore, the increased training readiness for the wartime missions of Reserve Component units is critical to the success of the Army. 5-57. 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. Commanders also leverage opportunities to strengthen sustainment-training relationships with other Services, interagency organizations, private industry, and multinational partners whenever feasible. 5-58. Commanders must ensure that their units train on both tactical and technical skills, providing their Soldiers with the proper level of readiness prior to deployment. The training covering technical skills must cover both finance operations and RM operations. 5-59. Since the Army is largely based in the continental United States, leaders and units must practice deploying into an austere theater through contested ports, conducting reception, staging, onward movement, and integration, and immediately supporting operations. 5-60. The training strategy must aim to ensure leaders and trainers have knowledge and access to the following essential resources: • Combined arms training strategies, which provide unit-specific collective task selections for sustainment and finance units. • A unit mission-essential task list focused on core tasks that units must be able to perform. • A training environment and platform that provides leaders with the capability to conduct progressive and successive training. • Robust, effective, constructive gaming and virtual simulations. 5-61. 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 required proficiency levels. Home-station training provides Soldiers, leaders, and units the capability to attain and sustain proficiency in their approved mission-essential task list. 5-62. The USAFMCOM operational support team (also known as the OST) can assist units with preparing and executing finance training at home stations and may be able to act in an advisory role during training execution. P RE -D EPLOYMENT T RAINING 5-63. Unit commanders are charged with training and assessing a unit's mission readiness against their mission-essential task list from an operational perspective prior to deploying. A deployment exercise is an exercise that trains tasks and procedures for deploying Soldiers and units from home stations or installations to potential areas of employment. It includes the participation of associated installation support agencies. 5-64. Pre-deployment training must be comprehensive and should include a culminating training event or mission rehearsal exercise at home station or mobilization station on all necessary finance core competencies and functions based on deployed mission requirements. The operational support team can tailor training to each unit and its deployed mission and includes the disbursing officer, deputy disbursing officer, disbursing agent, cashier, commercial vendor services, pay support, internal controls, FM operations, cash management, banking, policy operations, accounting, automation (FM systems), and RM training. Training incorporates the current suite of deployable finance and ecommerce systems to include GFEBS. S USTAINMENT T RAINING F OCUS A REAS 5-65. The complex and uncertain environment in which sustainment and finance units will operate present several challenges that should be incorporated into realistic unit training. Sustainment forces should focus their training on areas such as: survivability, mobility, distribution, and communications. Survivability 5-66. Survivability is a key objective in all training, especially for sustainment formations. These units 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 finance units in an environment where there are no safe areas. Units must be equipped, structured, trained, and prepared to execute their missions at all times. Mobility 5-67. Large-scale combat operations over extended distances require that all finance units be mobile. Leaders must ensure units replicate frequent moves and split-based operations between units and their headquarters on a continual basis during training. Training should address planning considerations and sustainment transportation support during the issuing of OPORDs and warning orders. Coordination between units and movement and maneuver elements is required to remain mobile. Distribution 5-68. Finance units 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. Communications 5-69. Adversaries will attempt to disrupt, degrade, or curtail friendly 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. Units must train to endure the challenges of operating without connectivity to FMIS and acquire the flexibility to anticipate requirements in a disconnected OE. 5-70. FM operations rely on effective ERP systems like GFEBS, which requires access to the DOD Information Network. Commanders should train finance units on setting up communications to gain network access as an essential task. F INANCE I NFORMATION S YSTEMS T RAINING 5-71. Sustainment information systems provide the visibility required for sustainment decision making. It is important that Army sustainers understand what ERP systems are, what enterprise resource programs the Army has, and how they are integrated. GFEBS is used for disbursing, payment support, travel pay, vendor pay and RM. Training on FMIS may include coordinating with the G-6/S-6 for assistance when systems fail and when scheduling system upgrades. Training on FMIS such as the Deployable Disbursing System (DDS), Computerized Accounts Processing Systems-Windows (also known as CAPSW), and other Financial Management Tactical Platform software should be part of the overall training plan. Financial Management Tactical Platform Training Database 5-72. The Financial Management Tactical Platform Training Database is a web-based training tool available to finance Soldiers to train in a full suite of FMIS applications and U.S. Treasury peripherals, DDS, Computerized Accounts Payable System-Windows, ITS.gov, OTCnet, EagleCash Card, Operational Data Store, and the Standard Finance System. This web-based database provides Soldiers the optimum platform allowing them to train as they fight. Training With Industry 5-73. The Army's continued partnership with corporations offers participants assignments to positions within the private sector for one year. This is a unique opportunity for participants to be immersed within the industry and understand the internal workings of industry partners. Participants are exposed to the industry partner's broad FM operations; they are not interns nor observers. This program benefits the assigned participant, the government, and the industry by expanding the participant's exposure to the private sector's decision-making process, FM operations, and strategic objectives while also exposing industry to practices on how the government's financial military industry operates. Selectees rotate through hands-on, multi-functional corporate learning experiences, actively participating and contributing. AR 621-1 governs the program. 5-74. Training with industry officers and noncommissioned officers are assigned to a Fort Jackson student detachment during their internship time, and upon completion they serve a two-year obligation in key branch code 36 positions. Army Civilian participants return to their home duty stations upon completion of their training with industry assignments. The goal of the program is to grow participants into top finance leaders by applying the lessons of corporations' successes and challenges to improve Army overall performance.

FM operations depend heavily on FMIS. The processing and dissemination of timely and accurate financial information is critical to the success of Army missions worldwide. This chapter discusses the FMIS hardware and software used to support FM operations in theater. INFORMATION SYSTEMS IN SUPPORT OF FINANCE MISSION 6-1. For Army forces, the cyberspace domain is the interdependent networks of information technology infrastructures and resident data, including the Internet, telecommunication networks, computer systems, embedded processors and controllers, and relevant portions of the electromagnetic spectrum (FM 3-0). The processing and dissemination of timely and accurate financial data and information is critical to the success of operations. Commanders and staffs are responsible for FMIS within their organizations. The automation sections or designated automation personnel are responsible for executing information management. The FIBN automation section provides support to assigned or attached subordinate FICOs as required to implement theater initiatives and support. 6-2. Coordination with supporting signal personnel is the first step in ensuring proper communication requirements exist to support FMIS throughout the area of operations. Personnel must be familiar with the requirements of each FMIS. Supporting signal personnel will provide the necessary support to the specific communication requirements that FMIS demands (for example, SIPRNET or NIPRNET connectivity), bandwidth, port accessibility, hardware setup, and systems vulnerabilities. Additional support specific to FMIS O&M is provided by the system’s proponent. D EGRADED OR D ENIED C OMMUNICATIONS 6-3. FMIS rely on the systems to be coupled with advanced communications networks. It is critical to FM that these systems are thoroughly supported by a network that is dependable and can accommodate their particular requirements. However, even with the ideal bandwidth or connectivity, finance units are always prepared to resort to alternative business processes in the event of major systems failures or insufficient automation infrastructure. 6-4. U.S. adversaries, including Russia and China, have demonstrated the ability to contest communications in the electromagnetic spectrum and degrade friendly C2. Degraded connectivity to a secure communications network poses risks to situational understanding, C2, and ultimately mission accomplishment. Finance units must be prepared to continue operations and achieve mission objectives when FMIS are down or when out of contact with higher echelons or adjacent units. Units should assume intermittent rather than continuous connectivity during operations. A mission command approach to C2 empowers subordinate leaders to act within the commander’s intent with degraded communications, reporting their new situation as soon as able to do so. 6-5. Even under ideal cyber support conditions, finance units must be prepared to resort to alternative processes during disconnected operations or in the event of major systems failures. Peer threats can impose disruptive effects on cyberspace that will challenge Army sustainment during pre-deployment, deployment, and redeployment. These disruptive effects may occur at unit home stations, ports of embarkation, while in transit to the theater, and upon arrival at ports of debarkation as well as within theater. D EFENSE I NTEGRATED B USINESS S YSTEMS 6-6. Defense Integrated Business Systems is accountable for standardizing, streamlining, and sharing critical data across the Army, DOD, and industry partners and procuring the best management capabilities to Soldiers and end users. Defense Integrated Business Systems consist of GFEBS, Army Training Information System, Army Contract Writing System, Foreign Military Sales-Army Case Execution System, and Logistics Modernization Program, amongst others. S USTAINMENT T RANSPORT S YSTEM 6-7. The Sustainment Transport System provides force readiness through an integrated network of information systems linking sustainment to operations. As a result, commanders at all levels see the OE, anticipate requirements in time and space, understand what is needed, track and deliver what is requested, and make crucial decisions ensuring responsive sustainment. 6-8. The Sustainment Transport System replaces the legacy combat service support very small aperture terminal (commonly known as VSAT) and the Combat Service Support Automated Information Systems Interface (commonly known as CAISI). It will improve and better protect sustainment connectivity using advanced technology that includes a satellite communications terminal system for beyond-line-of-sight communications, a wireless capability that provides Wi-Fi to support multiple sustainment applications, and a line-of-sight capability that extends connectivity between distant Wi-Fi enclaves. Sustainment communications through the Sustainment Transport System converges with Integrated Tactical Network capability at specific echelons. Sustainment Transport System modernization and its convergence with the Integrated Tactical Network provide more effective and secure sustainment communications while streamlining materiel and support requirements for the network. C YBER T HEATER S ERVICES 6-9. Information technology (IT) services and communications are provided by United States Cyber Command and signal elements in theater. During the planning phase, FM planners must coordinate with their supporting sustainment automation support management office for the bandwidth and network support needed to deploy all FMIS capabilities. FMIS use both the NIPRNET and SIPRNET. Nonclassified Internet Protocol Router Network 6-10. The NIPRNET is a network of government-owned internet protocol routers used to exchange sensitive unclassified information. It provides access to specific DOD network services and supports a wide variety of applications such as electronic mail, web-based collaboration, information dissemination, and connectivity to the internet. Access to the NIPRNET is obtained through a standardized tactical entry point site or teleport and is then distributed through an unclassified theater network. NIPRNET enables a myriad of other reach functions from deployed forces to the sustaining base and lateral collaboration among deployed elements. SECRET Internet Protocol Router Network 6-11. The SIPRNET supports critical C2 applications and intelligence functions. It operates in a manner similar to the NIPRNET, but as a secure network. As with the NIPRNET, SIPRNET provides access to many web-based applications as well as the ability to send and receive classified information up to secret. These applications and capabilities enable the effective planning and execution of plans in a secure environment. SIPRNET also enables a myriad of reach logistics functions from deployed forces to the sustaining base and lateral collaboration among deployed elements. RESOURCE MANAGEMENT SOFTWARE AND SYSTEMS 6-12. Several systems are in place to allow the proper distribution and execution of funds during the funding process. Many of the legacy systems have been replaced by ERP solutions that help achieve real-time accounting and improve auditability. G ENERAL F UND E NTERPRISE B USINESS S YSTEM 6-13. GFEBS is the Army's integrated FM system for funds distribution, execution, and reporting. The system provides real-time visibility of transactions as well as historical data; the availability of this data provides the financial analytic foundation for resource-informed decision-making. GFEBS standardizes business processes and transactions across the active Army, the Army National Guard and Army Reserve, and DFASDFASDefense Finance and Accounting Service. 6-14. GFEBS is a single integrated, web-based solution that employs a commercial-off-the-shelf ERP solution. GFEBS complies with statutory and regulatory requirements, enforces internal controls, and is the Army's centerpiece for achieving audit readiness. 6-15. GFEBS is one of a small group of Army ERP systems, and it interfaces (exchanges data) with each of them. Perhaps the most significant GFEBS interface in a theater of operations is with GCSS-Army. GCSS-Army is primarily a logistics (but also a financial) system that is integrated with GFEBS and provides sustainment support in both tactical and garrison environments. GCSS-Army receives funds only from GFEBS, shares the FM module of GFEBS, and provides execution data to GFEBS for consolidation. 6-16. The GFEBS functional scope and processes include the general ledger; accounts payable; accounts receivable; funds management; cost management; financial reporting; and property, plant, and equipment management. GFEBS can empower commanders to make financial decisions that have a direct impact on the mission. C OMPUTERIZED A CCOUNTS P AYABLE S YSTEM -W INDOWS 6-17. Computerized Accounts Payable System-Windows (commonly known as CAPS-W) is a client server application designed to automate the processes used at each CVP field site. This application calculates amounts due for payment based on accurate accounting, technician input, and data received from interfacing systems (when used). It ensures compliance with the Prompt Payment Act by accurately determining the date entitlements are to be paid while tracking previous entitlements to preclude erroneous payments. Computerized Accounts Payable System-Windows is software that is installed to a designated computer (server) to which other computers within the CVP office are networked (clients). It is used to manage, entitle, and certify contractual and non-contractual payments. It is generally used by Army CVP offices during initial entry operations where the use of GFEBS is not feasible or possible, and it is also used to entitle and certify payments funded outside of GFEBS. Computerized Accounts Payable System-Windows is capable of interfacing with various systems, but these interfaces are typically not used by CVP offices due to their remote locations. E NTERPRISE F UNDS D ISTRIBUTION 6-18. Enterprise Funds Distribution is the DOD system for managing and distributing funds to the military departments. Its capabilities include distributing budget authority to the military departments, managing rescissions and continuing resolutions, and reprogramming or transferring budget authority as needed to support changes in funding priorities throughout the year. GFEBS interfaces with the system and distributes allocable funds within the Army. The Enterprise Funds Distribution system provides visibility, audibility, and traceability of appropriated funds distributed within the DOD. O PERATIONAL D ATA S TORE 6-19. Operational Data Store translates legacy financial data formats into modernized data and Standard Financial Information Structure outputs that can be consumed by GFEBS; thus, it serves as a bridging solution in enabling the incremental modernization of the information environment as legacy systems are sunset. Operational Data Store uses the information to permit DFASDFASDefense Finance and Accounting Service and Army finance personnel to retrieve, review, and update financial payment information. The information is also used for archive requirements as well as to support any litigation and audit requirements. S TANDARD P ROCUREMENT S YSTEM 6-20. Standard Procurement System is a standardized, automated procurement system used by the DOD acquisition community. It is linked to logistics and financial systems to enable accurate tracking and reporting of financial data through the budgeting, requisition, contracting, contract administration, payment, and contract close-out processes. This integration of acquisition, logistics and finance functions on a single procurement system is a key element in realizing the Army fiscal triad concept which governs the critical path between contracting, finance operations, and RM. It expedites contract creation and provides electronic contract information for later use in payment and contract research. P ROCUREMENT I NTEGRATED E NTERPRISE E NVIRONMENT 6-21. The Procurement Integrated Enterprise Environment is the DOD one-stop-shop for procurement capabilities. It is home to WAWF, Electronic Data Access, MyInvoice, and capabilities that include data from multiple applications, payment, contract close out, and standardized procurement hierarchy for purchase card. Procurement Integrated Enterprise Environment operations support DOD activity address code management, robust data reporting, and single data layer hosting for all procurement data. E LECTRONIC D OCUMENT A CCESS 6-22. Electronic Document Access is one of the DOD's sourcing environment programs. It is intended to simplify and standardize the methods used to interact with commercial and government suppliers in the acquisition of catalog, stock, and made-to-order and engineer-to-order goods and services. It is a web-based system that provides secure online access, storage, and retrieval of contracts, contract modifications, Government Bills of Lading, DFASDFASDefense Finance and Accounting Service Transactions for Others, vouchers, and contract deficiency reports to authorized users throughout the DOD. Electronic Document Access provides for the online creation of contract deficiency reports and the contract deficiency reports workflow. W IDE A REA W ORKFLOW 6-23. WAWF is a secure web-based system for electronic invoicing, receipt, and acceptance. WAWF allows access to other systems that contain the documents required to entitle payment to a vendor. The WAWF application enables users to electronically submit documents related and required to pay vendors, government inspections, and accept documents to support the DOD's goal of moving to a paperless acquisition process. It provides the technology for government contractors and authorized DOD personnel to generate, capture, and process receipt and payment-related documentation via interactive web-based applications. Authorized DOD users are notified of pending actions by e-mail and are presented with a collection of documents required to process contracting or financial actions. WAWF helps to mitigate interest penalty payments due to lost or misplaced documents and highlights vendor offered discounts, in addition to streamlining the process from weeks to days or minutes. FINANCE OPERATIONS SOFTWARE AND SYSTEMS 6-24. Finance units use FMIS to improve the accuracy of all transactions and provide commanders with real-time information. The employment of FMIS in theater enables fast and accurate support to elements across the area of operations. T HE D EFENSE M ILITARY P AY O FFICE S OFTWARE S UITE 6-25. The Defense Military Pay Office software suite provides processing access to the military pay system to facilitate pay support. This software is provided for all Army components in accordance with DFASDFASDefense Finance and Accounting Service policies and procedures for contingency operations. Access to the military pay system of record (currently DJMS) depends on the availability of dedicated communications. If online query capability is not available, finance units must develop a method to research pay problems in a signal contested environment as this software has no offline capabilities. When connectivity is available, the Defense Military Pay Office Standard Inquiry System provides the capability to download and archive pay data for an individual or an entire unit. D EFENSE J OINT M ILITARY P AY S YSTEM 6-26. DJMS provides the data needed to ensure that military pay and allowances are accurate. This system provides pay computation, leave, and financial accounting for military Service members serving in the Army, Navy, and Air Force. DJMS documents and accounts for military pay and allowances, disbursements, and collections; verifies and accounts for system input transactions; identifies, corrects, and collects overpayments; establishes, controls, and maintains member indebtedness notices and levies; completes individual Master Military Pay Account reviews; and provides internal and external managers with statistical and monetary reports. D EPLOYABLE D ISBURSING S YSTEM 6-27. DDS provides automated disbursing support. The system provides the capability to write Treasury or LDA checks, plus the daily accountability and reconciliation for all transactions. DDS receives information from the commercial vendor support and travel modules, which allows the writing of checks to pay vendors and travel claimants. It is capable of being used in remote military operations within contingency locations with foreign currency. DDS interfaces with GFEBS to enable deployed disbursing functions. DDS creates pay vouchers and formatted output for upload to the military pay system for payment. The EFT interface requires a DDS file payment upload to ITS.gov to place payments in the Federal Reserve Bank. In situations where the Department of the Treasury’s ITS.gov will not support mission requirements, disbursing officers may maintain official LDAs for check or EFT payments in foreign currency with banks designated as “Depositaries of Public Money of the U.S.” by the Treasury (except for LDAs in U.S. dollars established under Title 10 USCUSCUnited States Code 127 for intelligence contingency fund purposes). LDAs in U.S. dollars may not be established unless specific authority is first obtained from the Director for Accounting and Finance Policy, Office of the USD(C) through the director of DFASDFASDefense Finance and Accounting Service. T REASURY C ASH M ANAGEMENT S YSTEM 6-28. The Treasury Cash Management System has assumed cash concentration functionality for all deposits reported and processed through Treasury. Financial institutions must now use the Federal Reserve Bank's National Settlement Service for all transfers, which replaces CA$HLINK II's Automated Clearing House and Fedwires. 6-29. As one of the critical elements within the collections and cash management architecture, the Treasury Cash Management System is the application managing the settlement of inflows to and outflows from the Treasury's operating cash account at the Federal Reserve Bank. It is the sole provider of cash concentration from depository financial institutions and federal reserve banks. It modernizes, streamlines, and improves the processes and IT systems currently supporting collections business line by eliminating the duplicative cash concentration processes within the current systems. D EFENSE T RAVEL S YSTEM 6-30. The Defense Travel System is a fully integrated, web-based, electronic, end-to-end travel management system that automates temporary duty travel for the DOD. It meets unique DOD mission, security, and financial system requirements within the guidelines of federal and DOD travel policies and regulations. It increases visibility of travel expenditures and reduces both voucher settlement time and processing costs to the Army. ELECTRONIC COMMERCE SYSTEMS 6-31. Transitioning the theater from cash to a cashless battlefield is a principal goal during contingency operations. How quickly this transition occurs is operationally dependent on local banking infrastructure, vendor capability to accept EFT payment, and HN communication infrastructure. All ecommerce applications are the conduit for removing cash from the battlefield. FM leaders must continually assess their operations to promote ecommerce initiatives. 6-32. The FISC, in conjunction with USAFMCOM and the Department of Treasury, can proliferate the theater with ecommerce technology. eCommerce technology and its usage must be considered in all operational planning. The U.S. Department of the Treasury has developed stored value card, ITS.gov (vendor payments), U.S. debit card, and OTCnet (check capture processing) applications designed to improve financial controls and cash management, streamline administrative processes, improve internal controls, and improve quality of life for Soldiers. 6-33. Theater policies must be developed and tailored to expand the use of these applications within a theater of operations early on. The FM community and the Army recognizes that to improve accuracy and timeliness of transaction processing, a paper-based environment must be replaced by electronic processing to provide single-source entry and the electronic transmission and storage of data. 6-34. Finance units are also equipped with DDS and must maximize its capability. DDS provides automated accounting and disbursing documentation to mobile and remote military operations within contingency locations requiring foreign currency. DDS also interacts with stored value cards, ITS.gov, and OTCnet. 6-35. The following list comprises the ecommerce portfolio: • OTCnet. • EagleCash stored value card kiosks and points of sale. • ITS.gov. • U.S debit card. O VER THE C OUNTER C HANNEL A PPLICATION 6-36. OTCnet is a web-based application that integrates check capture and deposit reporting functionalities into one system. It is created from two legacy systems: Paper Check Conversion Over the Counter and Treasury General Account Deposit Reporting Network. OTCnet's design accommodates check capture and deposit reporting using electronic collection mechanisms instead of paper-based processing. Check capture activities are primarily performed online; however, there is an offline check capture capability for agencies operating in locations where internet connectivity and bandwidth are intermittent or unavailable. Reporting transactions and associated accounting data will be required under the Government Wide Accounting or Central Accounting Reporting Systems Modernization initiative and serve as the standard for all government agencies. OTCnet supports Central Accounting Reporting System functionalities. E AGLECASH S TORED V ALUE C ARD 6-37. The primary goals of the EagleCash card program include supporting mission readiness and increasing security; the program provides a strategic alternative to traditional cash management by improving efficiencies and reducing high risk and costly U.S. currency transportation in deployed environments. EagleCash card replaces or reduces cash in locations characterized by highly restricted physical access, poor telecommunication infrastructure, and limited or no access to commercial banking services. The application consists of encrypted smart cards and specially configured hardware devices. This enables cardholders to add value to the card from designated bank accounts and use the funds on it to make purchases at exchange stores; military post offices; dining facilities; morale, welfare, and recreation facilities; or local concessionaries. In addition, the program is used to convert cash transactions from exchange stores, military post offices, dining facilities, and morale, welfare, and recreation back onto the card. Deployment of EagleCash card should be coordinated with the theater FISC and USAFMCOM. ITS.G OV 6-38. ITS.gov is a comprehensive global payment and collection system used for processing foreign vendor, payroll, and miscellaneous payments. It offers a government-wide common solution for issuing international payments in established and emerging markets. Payments supported by ITS.gov include Automated Clearing House, Society for Worldwide Interbank Financial Telecommunication, check, and Western Union. Federal agencies may either manually create payments online or send a file to ITS.gov; it accepts a variety of file formats, including most produced by DOD disbursing systems. Deployment of ITS.gov should be coordinated with the theater FISC and USAFMCOM. U.S. D EBIT C ARD 6-39. The U.S. debit card is an ecommerce tool that aptly supports the mission of deployed forces or paying agents needing an immediate-use card. Using this card solves cash management challenges by reducing coin, currency, checks, and money orders in the field. The program utilizes a reloadable, VISA-branded card that allows funds to be provided to paying agents in a streamlined manner while increasing accountability and security of funds. It also eliminates the need for paying agents to make unexpected trips to U.S. embassies abroad to acquire additional funds. The program requires no additional equipment, and the U.S. Treasury absorbs the cost of debit card stock. ADDITIONAL AUTOMATION SYSTEMS AND HARDWARE 6-40. There are other systems that interface with all FMIS besides the essential finance applications and systems needed to establish support in the area of operations. The interface between those systems is done using different types of software or hardware specialized in different areas of information management to deploy and process FM capabilities on time and accurately. G LOBAL C OMBAT S UPPORT S YSTEM -A RMY 6-41. GCSS-Army is a logistics and financial system that is tightly integrated with GFEBS and supports both tactical and installation operations. It utilizes a web-based, ERP solution to provide access to and exchange of operational data related to maintenance, materiel management, property accountability, standard stock supply procurement, and the associated financial execution information. GCSS-A is transforming Army logistics processes by integrating or subsuming nine legacy logistics systems and various sustainment functions into a single repository to receive, store, issue, maintain, and account for materiel. 6-42. While GCSS-Army and GFEBS are two separate systems, they are fully integrated. Together, they revolutionize C2 by providing staffs and commanders with reliable data in real time on the status of funds and the disposition of supplies and equipment. GCSS-Army and GFEBS integrate 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. I NTEGRATED P ERSONNEL AND P AY S YSTEM -A RMY 6-43. IPPS-A is an on-line HR system that provides integrated personnel, pay (future), and talent management (future) capabilities in a single system. The system uses a commercial off-the-shelf system that runs utilizing Oracles’ PeopleSoft-based software. It provides end-to-end tracking of pay and personnel data and gives individual Soldiers access to their Soldier record brief. The system will automate the pay process while linking HR transactions such as dependent changes and promotions. The IPPS-A program provides integrated access by granting visibility and transaction functionality to commanders, Soldiers, and Army HR professionals and will greatly reduce the use of paper forms for data entry by allowing direct or automated input into the system. F INANCIAL M ANAGEMENT T ACTICAL P LATFORM 6-44. The AN/TYQ-132(V)1 and AN/TYQ-132(V)2, Financial Management Tactical Platform is a deployable, modular, local area network configured hardware platform. It supports deployed ESC, FIBN, and FICO operations and is equivalent to systems used at home station. 6-45. The system is a modular design with FM applications necessary to perform mission tasks during operations. It operates on standard tactical networks and local area networks as well as on the DOD Information Network-Army and NIPRNET using the Sustainment Transport System. 6-46. Financial Management Tactical Platform functionality includes commercial vendor services, pay support, disbursing, accounting, travel, RM, and can provide access to GCSS-Army and GFEBS via a browser. This system improves internal controls, reducing loss of fund and accountability risk, and complies with congressional and DOD mandated FM reporting requirements. T HE 3 IN 1 N EXT G ENERATION (F ORMER 3 IN 1 T OOL) 6-47. The 3in1 Next Generation application is a streamlined solution to automate the SF 44, including ordering, receiving, and payment-now functionality that is accessible on smartphones, tablets, laptops, and desktops. This application replaces the legacy 3in1 Tool allows users to quickly fill out SF 44 forms and simplifies the process of clearing orders. 6-48. 3in1 Next Generation has an offline mode to support paying agents in locations with no network connectivity. This mode allows users to create SF 44s and queue them for clearance when a network connection becomes available. 3in1 Next Generation delivers an easy-to-use technology to execute immediate, off-the-shelf field purchases of supplies and services where use of the government purchase card is appropriate, but not feasible. It reduces risk to the field team, improves procurement and cash management on the battlefield, and provides immediate visibility of purchases and payments. 6-49. Use of 3in1 Next Generation is mandatory when automating the SF 44 process. For more information, visit the Joint Contingency and Expeditionary Services website at https://www.jccs.gov/JCCSCOE/. Note. Paying agents and FOOs may use SF 44 for overseas transactions when supporting contingency, humanitarian, or peacekeeping operations as defined in FARFARFederal Acquisition Regulation 2.101, not to exceed the simplified acquisition thresholds in accordance with DFARS 218.201(6). FINANCE INFORMATION TECHNOLOGY CAPABILITIES 6-50. The AFMC and FISC have assigned IT Soldiers (military occupational specialties 25U, 25B, and 255A [warrant officer]) that are fully dedicated to support all IT-related issues and demands and provide specific FMIS IT support to all finance units in the area of operations. 6-51. The FISC can provide substantial organic IT support to units in its area of operation. The list below discusses IT capabilities the AFMC and FISC can provide: • Full help desk support. • Risk Management Framework standards for DOD IT. • Certification to connect and approval to operate in the network. • Install approved Army operating systems. • Install applications and FMIS software. • Troubleshoot configuration problems. • Refer to enclave specific policies in theater. • Request (through appropriate signal channels) for setup of new user and email accounts. • Information assurance officer functions at accounting and disbursing station number or DSSN level. • Establish and administer telephone control officer functions (divisional level). • Define requirements for IT purchase. • Establish and manage a life cycle replacement program. • Deploy tactical communications and Financial Management Tactical Platform. • Design and administer disaster recovery procedures, backups, and archives. • Decommission sites and systems. • Proper destruction of data drives. • Personally identifiable information protection. • Reach-back to FISC rear or other IT supporting organizations. • Provide/coordinate communication requirements (for example, commercial telephone line, defense switch network, and local area network) for EagleCash Kiosks. 6-52. All FIBNs possess limited organic IT capabilities to support themselves and subordinate units under their C2. Below is a list of IT capabilities the FIBNs can provide: • Basic help desk support. • Troubleshoot individual computer problems. • Install basic hardware. • Submit and manage help desk tickets. • Image personal computers. • Load software (including FM-specific software). • Install network drops. • Cable runs. • Network layer 1 troubleshooting. • Request (through appropriate signal channels) for setup of new user and email accounts. • Conduct Terminal Area Security Officer functions at their direct level or DSSN department level. • Deploy tactical communications and Financial Management Tactical Platform. • Maintain and perform disaster recovery procedures, backups, and archiving. • Decommission sites and systems. • Proper destruction of data drives. • Personally identifiable information protection.

Programs Statutory limitations on spending certain types of appropriations to satisfy unforeseen requirements could restrict the commander's ability to legally apply fiscal resources toward the successful execution of a mission. This appendix describes several appropriations, authorities, agreements, and special programs available to commanders to complement their fiscal resources in theater. APPROPRIATIONS A-1. The United States Constitution directs that no money may be taken and used from the Treasury in absence of an appropriation. Appropriation bills provide the Army the authority to execute fiscal resources in line with the bill’s intended purpose. In some instances, the requirement may be of such a unique nature that no existing fiscal authority provides legal means to satisfy it. In all these cases, legislation is necessary to provide commanders with the requisite fiscal flexibility to fund emerging requirements that fall outside the bounds of existing fiscal law. O PERATION AND M AINTENANCE A-2. The O&M appropriation has three types, each aligned to support the three components: OMAOMAOperations and maintenance, Army; Operations and Maintenance, Army Reserve; and Operations and Maintenance, Army National Guard. These appropriations pay for the day-to-day expenses of Army units in garrison and during exercises, deployments, and military operations. However, there are threshold dollar limitations for certain types of expenditures, such as purchases of major end items of equipment and construction of permanent facilities. Once expended, O&M accounts may be replenished for specific operations through supplemental appropriations from Congress, reprogramming actions, or the UN. O&M funds are typically a 1-year appropriation available for a specific FY and must be obligated during that FY (1 October - 30 September). A-3. The Chairman of the Joint Chiefs of Staff provides an execute order to a CCDRCCDRCombatant commanders describing mission requirements. Normally, the ASCCASCCArmy service component commander funds its participation in the operation with OMAOMAOperations and maintenance, Army funds. Service components use O&M to fund their Title 10 responsibilities for subordinate units and any additional responsibilities when designated as executive agent for a particular function or type of support. A-4. O&M funds can support minor MILCONMILCONMilitary construction costing less than $2,000,000 (10 USCUSCUnited States Code 2805). Note. All amounts are subject to change. Refer to official and authoritative sources prior to action. A-5. O&M funds cannot be used to procure equipment or systems that cost in excess of $350,000. This $350,000 limit is known as the expense/investment threshold. This limit and other similar limitations involving the use of O&M funds are the current thresholds established by Congress and are subject to change. M ILITARY P ERSONNEL A-6. The Army’s Military Personnel appropriation has three types, each aligned to support the three components: Military Personnel, Army (MPA); Military Personnel, Army Reserve; Military Personnel, National Guard. Military personnel appropriations are used for paying entitlements, allowances, individual clothing, subsistence, interest on deposits, gratuities, and permanent change of station travel (including all expenses for organizational movements) for members of the active Army and mobilized Reserve Component Soldiers. A-7. MPA is generally available for one FY and is centrally managed and funded. It supports theater bottled water and raw food acquisition in theater for military personnel (for civilians, raw food is funded with OMAOMAOperations and maintenance, Army). Since MPA is centrally managed, plan in advance for the use of MPA funding to ensure receipt of funding in time to satisfy the requirement. P ROCUREMENT A-8. The Army's procurement appropriation has five sub-type appropriations: aircraft procurement, missiles procurement, weapons and tracked combat vehicles procurement, ammunition procurement, or other. While OMAOMAOperations and maintenance, Army funds day-to-day operations, Procurement is typically used for centrally managed items or systems that are considered investment items requiring the use of procurement funds regardless of cost (or the cost of individual components), large pieces of equipment, or systems that exceed the expense\investment threshold or are the purpose of some other major procurement account, such as aircraft or shipbuilding. A-9. Procurement funds major end-item investments and/or table of organization and equipment to provide core capabilities to Army units. Examples: Tactical vehicles, communications equipment, computer networks and systems and any piece of equipment or system with a cost in excess of $350,000. A-10. Due to the nature of this appropriation, procurement funding generally requires more planning lead-time than OMAOMAOperations and maintenance, Army. Units in theater do not normally receive any procurement funding and must coordinate with their ASCCASCCArmy service component commander G-8 for any requirements entailing Procurement funding. The ASCCASCCArmy service component commander will seek procurement funding from the Army Budget Office for all validated and approved procurement requirements. Army commands usually prescribe procedures to their subordinate units and activities detailing the acquisition and execution of procurement funding for mission requirements. Procurement funding is available for three years. R ESEARCH, D EVELOPMENT, T EST, AND E VALUATION A-11. Research, development, test, and evaluation funding provide for the development, engineering, design, purchase, fabrication, or modification of end items, weapons, equipment, or materials. A-12. This appropriation is not normally used in theater by Army deployed units unless involved in the research, development, acquisition, and testing process. Research, development, test, and evaluation funding is available for two years. M ILITARY C ONSTRUCTION A-13. This appropriation provides for the acquisition of land and construction of buildings for which authorizing legislation is required. Examples include dining facilities, detention facilities, billets, and operations centers. It has three sub-type appropriations: Military Construction, Army; Military Construction, Army Reserve; and Military Construction, National Guard. A-14. Congressional oversight of MILCONMILCONMilitary construction is extensive. Specific approval is required for any project above an established dollar threshold. Funds for these large construction projects require specific congressional approval and are provided in the annual Specified MILCONMILCONMilitary construction Program. MILCONMILCONMilitary construction appropriations also fund part of the Unspecified Minor MILCONMILCONMilitary construction Program. The Secretary of the Army may use minor MILCONMILCONMilitary construction funds for minor projects not specifically approved by Congress under the authority of 10 USCUSCUnited States Code 2805a. Statutory authority contained in 10 USCUSCUnited States Code 2803 and 2804 addresses this issue. This authority is limited to projects within prescribed dollar threshold limits. O&M funds may be used for unspecified minor construction under $2,000,000. Maintenance and repair are not considered construction, and expenditure of O&M funds for these purposes are not subject to the construction expenditure limitation. Maintenance is recurrent work to prevent deterioration and to maintain the facility in usable condition. Repair is the restoration of a facility in order that it may be used for its original purpose. When construction and maintenance or repair are performed together as an integrated project, each type of work is funded separately unless the work is so integrated that separation of construction from maintenance or repair is not possible. In such cases, all work is funded as construction. The Secretary of Defense is authorized to undertake emergency construction projects not otherwise authorized by law that are necessary to support the Armed Forces. Such projects are funded with any unobligated MILCONMILCONMilitary construction and family housing appropriations. MILCONMILCONMilitary construction is available for five years. Active Army projects are funded with the MILCONMILCONMilitary construction, Army appropriation. T HEATER C OMMANDER A CTIVITY F UNDING A-15. Theater commander activity funds are used to promote regional security and other U.S. national security goals. These funds fulfill the CCDRCCDRCombatant commanders's need for flexible resources to interact with the militaries in their AOR to promote regional security and other national security goals. Frequently used authorities to fund these activities are not intended to replace or duplicate any other specifically authorized appropriated fund sources available to the CCDRs. Services provide this funding with both O&M and military personnel appropriations. A-16. CCDRs are responsible for direct oversight and execution of traditional theater commander activities within established policy and legal guidelines. The DOD and members of appropriate interagency working groups exercise broad review and policy oversight. Some examples of the use of traditional theater commander activity funding include military liaison teams, traveling contact teams, state partnership programs, regional conferences and seminars. C OMBATANT C OMMANDER I NITIATIVE F UND, 10 USCUSCUnited States Code 166A A-17. The Combatant Commander Initiative Fund (10 USCUSCUnited States Code 166A) provides means for combatant commands to react to unexpected contingencies and opportunities. It is not intended to subsidize ongoing projects, supplement budget shortfalls, or support Service component expenses that are normally the responsibility of the parent Service. Funds may be used for C2, joint exercises, humanitarian and civic assistance, military education and training to military and related civilian personnel of foreign countries. A-18. The CCDRCCDRCombatant commanders may request the Chairman of the Joint Chiefs of Staff to provide funds for specific purposes to provide initial JTF communication support or initial support required to establish migrant camp operations. E MERGENCY AND E XTRAORDINARY E XPENSE A UTHORITY, 10 USCUSCUnited States Code 127 A-19. Emergency and Extraordinary Expense (EEE) authority (10 USCUSCUnited States Code 127) provides the Secretary of Defense and Service secretaries authority to expend funds for any emergency or extraordinary expense which cannot be anticipated or classified within the limitation of the appropriation made for the purpose. This authority is provided annually by the Service Secretary in the O&M appropriation. EEE funds are funds that may be used to support certain unique requirements of operations. DOD and Service regulations that cover these funds define the types of acceptable expenditures. A-20. The CCDRCCDRCombatant commanders can request the Service component command to provide EEE. If EEE is available and no other funds are appropriate to resource an essential activity, the CCDRCCDRCombatant commanders's Service component command normally requests approval of the Service Secretary through the Service headquarters if authority has not already been delegated or granted. If foreign currency is required to perform the activity, a Service finance office must be notified to obtain the appropriate currency. Types of EEE for the Army include funds for official investigations, criminal investigations, and intelligence contingencies. These requests must have approval on a case-by-case basis. O FFICIAL R EPRESENTATION F UND A-21. Another type of EEE funds is the Official Representation Fund. It is used by high-level commanders (usually division commander and above) to uphold the standing and prestige of the U.S. by extending official courtesies to certain officials and dignitaries of the U.S. and foreign countries. Used correctly, it is very helpful in building relationships in contingency operations. A-22. Service regulations and directives should be referenced regarding proper obligation and expenditure of these funds. Examples of when these funds may be proper to use include Fourth of July celebrations, changes of command, special meals, or gifts to foreign contingent commanders. H UMANITARIAN A SSISTANCE, 10 USCUSCUnited States Code 2561 A-23. 10 USCUSCUnited States Code 2561 authorizes appropriated funds to be used to transport USG-procured humanitarian relief supplies and for other authorized humanitarian purposes. A-24. To the extent that funds are authorized and appropriated for humanitarian assistance purposes, DOD funds can be used for military or commercial transportation. DSCA currently manages these funds, which are contained in the Overseas Humanitarian, Disaster, and Civic Aid account. The supported CCDRCCDRCombatant commanders should forward requests to the Joint Staff for review and approval by DSCA and the Assistant Secretary of Defense (Special Operations and Low Intensity Conflict and Interrelated Capabilities). F OREIGN S ECURITY F ORCES : A UTHORITY TO B UILD C APACITY, 10 USCUSCUnited States Code 333 A-25. The Secretary of Defense is authorized to conduct or support a program or programs to provide training and equipment to the national security forces of one or more foreign countries for the purpose of building their capacity to conduct counterterrorism operations, counter-weapons of mass destruction operations, counter-illicit drug trafficking operations, counter-transnational organized crime operations, maritime and border security operations, military intelligence operations, air domain awareness operations, operations or activities that contribute to an existing international coalition operation that is determined by the Secretary to be in the national interest of the United States, and cyberspace security and defensive cyberspace operations. A-26. The Secretary of Defense and the Secretary of State shall jointly develop and plan any program carried out pursuant to subsection (a) of 10 USCUSCUnited States Code 333. In developing and planning a program to build the capacity of the national security forces of a foreign country under subsection (a), the Secretary of Defense and Secretary of State should jointly consider political, social, economic, diplomatic, and historical factors, if any, of the foreign country that may impact the effectiveness of the program. The Secretary of Defense and the Secretary of State shall coordinate the implementation of any program under subsection (a). The Secretary of Defense and the Secretary of State shall each designate an individual responsible for program coordination under this paragraph at the lowest appropriate level in the Department concerned. Any notice required by this section to be submitted to the appropriate committees of Congress shall be prepared in coordination with the Secretary of State. A-27. A program under subsection (a) may include the provision and sustainment of defense articles, training, defense services, supplies (including consumables), and small-scale construction supporting security cooperation programs under this section. A program under subsection (a) shall include elements that promote observance of and respect for the law of armed conflict, human rights and fundamental freedoms, the rule of law, and civilian control of the military and Institutional capacity building. T RANSPORTATION OF H UMANITARIAN A SSISTANCE, 10 USCUSCUnited States Code 402 A-28. 10 USCUSCUnited States Code 402 provides for the military transportation of donated humanitarian relief supplies, subject to certain conditions. Assistance under this section is commonly referred to as the Denton Program and is jointly administered by the United States Agency for International Development (USAID), the DOS, and the DOD. A-29. The DOD is authorized to transport donated supplies from NGOs intended for humanitarian assistance purposes. This transportation is authorized without charge but on a space-available basis. Before supplies can be transported, the DOD must determine that the transportation of the supplies is consistent with U.S. foreign policy, that the supplies to be transported are suitable for humanitarian purposes and in usable condition, that a legitimate humanitarian need exists for the supplies by the people for whom the supplies are intended, that the supplies will be used for humanitarian purposes, and that adequate arrangements have been made for the distribution of the supplies in the destination country by the NGO. DSCA manages the program and the funds. The supported CCDRCCDRCombatant commanders should forward requests to the Joint Staff for approval by DSCA. H UMANITARIAN AND C IVIC A SSISTANCE P ROVIDED IN C ONJUNCTION W ITH M ILITARY O PERATIONS, 10 USCUSCUnited States Code 401 A-30. 10 USCUSCUnited States Code 401 allows Service components to carry out humanitarian and civic assistance activities abroad. Projects must promote U.S. and HN security interests, as well as enhance readiness skills of the U.S. forces that participate. Humanitarian and civic assistance is assistance to the local populace, specifically authorized by Title 10, United States Code, Section 401, and funded under separate authorities, provided by predominantly United States forces in conjunction with military operations (JP 3-29). These projects are to be conducted in conjunction with authorized military operations and can complement, but not duplicate, other assistance provided by the USG. Humanitarian and civic assistance is confined to four general areas, which are defined by statute: medical, surgical, dental, and veterinary care; construction of rudimentary surface transportation; well drilling and construction of basic sanitation facilities; and rudimentary construction and repair of public facilities. These projects cannot benefit any individual or organization engaged in military or paramilitary activity. A-31. Humanitarian and civic assistance projects must be nominated by the HN government and must be supported by the U.S. Embassy, the DOS, USAID, and the DOD. Section 401 activities are funded from Services' O&M accounts. The Assistant Secretary of Defense (Special Operations and Low Intensity Conflict and Interrelated Capabilities) provides oversight within the DOD. Humanitarian and civic assistance projects have included such activities as rudimentary construction and repair of public facilities, drilling wells for water, and providing medical, dental, and veterinary care in rural areas. F OREIGN D ISASTER A SSISTANCE, 10 USCUSCUnited States Code 404 A-32. 10 USCUSCUnited States Code 404 provides the President with the authority to direct the DOD to conduct foreign disaster assistance when necessary to prevent loss of life. This enables the DOD to utilize its unique airlift and rapid deployment capabilities to address humanitarian problems caused by natural or manmade disasters worldwide. Assistance provided under this section may include transportation, supplies, services, and equipment. A-33. This authority provides for the military transportation of donated humanitarian relief subject to certain conditions. Assistance under this section is commonly referred to as the Denton Program and is jointly administered by USAID, the DOS, and the DOD. E XCESS N ONLETHAL D EFENSE S UPPLIES, 10 USCUSCUnited States Code 2557 A-34. 10 USCUSCUnited States Code 2557 makes nonlethal excess DOD supplies available for humanitarian relief purposes. The DOD transfers nonlethal excess supplies to the DOS for distribution. This authority could be cited to transfer medical supplies, meals ready to eat, and equipment in support of a humanitarian relief effort. T HE E CONOMY A CT, 31 USCUSCUnited States Code 1535, ET SEQ. A-35. The Economy Act (Title 31, USCUSCUnited States Code) authorizes agencies to enter into agreements to obtain supplies or services from another agency. The FARFARFederal Acquisition Regulation applies when one agency uses another agency's contract to obtain supplies or services. If the interagency business transaction does not result in a contract or an order, then the FARFARFederal Acquisition Regulation does not apply. The Economy Act also provides authority for placement of orders between major organizational units within an agency; procedures for such intra-agency transactions are addressed in agency regulations. An activity within DOD may place an order for goods or services with (1) another activity within the same DOD component, (2) another DOD component, or (3) with another federal agency. A-36. Transactions include interagency and intra-agency support, where an activity needing supplies or services (the requesting or ordering agency) obtains them from another activity (the servicing or performing agency). Within the DOD, Economy Act orders are typically executed by issuance of a DD FormDD FormDepartment of Defense form 448. Project orders are outside the scope of the Economy Act as defined under 41 USCUSCUnited States Code §6307 and discussed in DOD 7000.14-R, Volume 11A shall be referenced for overall guidance and discussion of general reimbursement procedures and supporting documentation. For example, this authority is used routinely when a requesting agency (customer authority) places an order for goods or services to another federal agency or DOD component. P ROJECT O RDER A CT A-37. The Project Order Act gives DOD activities the authority to place orders with other DOD activities in accordance with published guidance. A project order is a specific, definite, and certain order issued under the authority contained in 41 USCUSCUnited States Code 23. When placed with and accepted by a separately managed DOD establishment, the project order serves to obligate appropriations in the same manner as orders or contracts placed with commercial enterprises. A-38. Guidance regarding project orders is contained in DOD 7000.14-R, Volume 11A. A “DOD-owned establishment” for the purpose of this chapter is any DOD-owned and operated activity (that is not contractor-owned or operated). Such activities include working capital fund activities, other revolving fund activities, and those appropriated fund activities engaged in reimbursable operations that reasonably are not severable into FY segments and where such operations can be forecasted with reasonable accuracy. Examples of such activities include equipment overhaul or maintenance shops, manufacturing or processing plants or shops, research and development laboratories and computer software design activities. S TAFFORD D ISASTER R ELIEF AND E MERGENCY A SSISTANCE A CT, 42 USCUSCUnited States Code 5121, ET SEQ. A-39. The Stafford Disaster Relief and Emergency Assistance Act (42 USCUSCUnited States Code 5121) provides for an orderly and continuing means of assistance by the Federal Government to state and local governments in carrying out their responsibilities to alleviate disaster-related suffering and damage. A-40. Upon the request of the affected state's governor, the President may declare an emergency or major disaster, thereby permitting mobilization of federal assistance under the act. The Stafford Act requires reimbursement to the DOD for the incremental costs of providing support. Incremental costs are costs additional to the Service appropriations that would not have been incurred absent support of the contingency operation (JP 3-80). Approval authority and reporting requirements vary depending on the duration and type of support requested. The President may direct any agency of the Federal government to undertake missions and tasks on either a reimbursable or non-reimbursable basis. AUTHORITIES A-41. In addition to regulatory mandates, there are other authorities that contain guidance and directives that complement the current laws and regulations governing the funding process. During the conduct of contingency operations, complexities in both the OE and the nature of the mission may require additional flexibility with respect to the use of fiscal resources by commanders to accomplish their assigned missions and achieve the desired end-state. Operating with multinational partners may necessitate providing logistics or other support to their forces beyond what a current ACSA order can provide. However, there must be specific legal authorities that allow the expenditure of appropriated funds to provide for that support. The SJASJAStaff judge advocate, as an integral member of the fiscal triad, should be consulted whenever there is no clear statutory authority. D RAWDOWN A UTHORITIES A-42. There are three drawdown authorities contained within the Foreign Assistance Act of 1961, as amended. All three require a presidential determination and some form of notification to Congress. They are available for use within each FY up to a specified dollar amount. The calculation of costs for all goods and services provided under these authorities and reported to Congress is on the basis of “full cost to the Government.” The calculation of costs includes the full cost of all military and civilian labor associated with the drawdown. Although these authorities are limited to existing defense stocks, a reduction of items from inventory below the reorder point may cause a new procurement action to replenish stocks. Such authority generally does not have funding attached. Drawdown authority does not draw a distinction between stocks that are at the retail or wholesale level. A-43. Drawdown authority provides defense articles, equipment, military education, and training. It can also provide DOD services. Examples include military transportation, military sealift, and military personnel offloading ships. This authority cannot be used for new contracting or procurement. It can be cited by the DOD to contract for commercial airlift or sealift (if more economical). However, it cannot be used to provide housing and food under a Logistics Civil Augmentation Program contract to members of a foreign country or international organization. A-44. Under normal circumstances, DSCA may use this authority to direct the provision of supplies in two ways. First, DSCA may assemble a rush package to be sent to the appropriate foreign contingent. Second, DSCA may use an execute order to direct certain stocks be provided to a specific foreign contingent. Drawdown for an Unforeseen Emergency, FAA Section 506(A)(1) A-45. Under section 506(a)(1) of the FAA, military assistance (defense articles and services) can be furnished to a foreign country or international organization on a non-reimbursable basis due to an unforeseen emergency. This action requires a Presidential Determination and report in advance to Congress that an unforeseen emergency exists that cannot be met under the Arms Export Control Act or any other law. Peacekeeping is a recognized purpose for using this drawdown authority. A-46. Normally, requests are initiated by the U.S. Embassy in the concerned country and forwarded to the DOD. The CCDRCCDRCombatant commanders may also identify needs to the J-5 for forwarding to DOS or the National Security Council. Once the concept is approved, the DOS initiates documentation for the President to approve and to notify Congress. Once drawdown authority has been approved, DSCA manages the program for the DOD and provides detailed accounting procedures. Drawdown for Peacekeeping, FAA Section 552(C) A-47. The President can draw down commodities and services from any U.S. agency for unforeseen emergencies to support peacekeeping activities. This authority can be used for new contracting or procurement, or it can be cited by the DOD to contract for commercial airlift or sealift (if more economical). However, it cannot be used to provide housing and food. It requires a Presidential Determination and report in advance to Congress that an unforeseen emergency exists that requires the immediate provision of assistance. A-48. As with the drawdown for an unforeseen emergency, requests are normally initiated by the U.S. Embassy in the concerned country and forwarded to the DOD. The CCDRCCDRCombatant commanders may also identify needs to the J-5 for forwarding to DOS or the National Security Council. Once the concept is approved, the DOS initiates documentation for the President to approve and to notify Congress. Once drawdown authority has been approved, DSCA manages the program for the DOD and provides detailed accounting procedures. C ONTINGENCY C ONSTRUCTION A UTHORITY A-49. Contingency construction authority allows use of O&M funds to carry out a construction project outside the U.S. under the following conditions: • The construction is necessary to meet urgent military operational requirements of a temporary nature involving the use of the Armed Forces in support of a declaration of war, the declaration of a national emergency by the President under the National Emergencies Act (50 USCUSCUnited States Code 1621), or a contingency operation. • The construction is not carried out at a military installation where the U.S. is reasonably expected to have a long-term presence. • The U.S. has no intention of using the construction after the operational requirements have been satisfied. • The level of construction is the minimum necessary to meet the temporary operational requirements. Commanders use this authority to fund with OMAOMAOperations and maintenance, Army those construction projects that exceed the OMAOMAOperations and maintenance, Army construction limitations of $2,000,000 for minor MILCONMILCONMilitary construction. A-50. Construction projects are vetted and submitted through command channels to the CFLCC. The CFLCC is the proponent for these projects. The projects are submitted by the CFLCC through the Assistant Chief of Staff Installation Management Command to the USD(C) for approval. The level of congressional authority is contained in the current appropriations law. The responsible combatant command prioritizes these projects and includes them in their construction integrated priority list. For example, this authority has been used to construct detention facilities, base camps, and other infrastructure in theaters of operation. F OREIGN M ILITARY S ALES A RMS E XPORT C ONTROL A CT, 22 USCUSCUnited States Code 2761 A-51. The Foreign Military Sales Arms Export Control Act, (22 USCUSCUnited States Code 2761) is used to sell defense articles and services to the UN and foreign governments. Foreign governments and the UN may enter into a standard foreign military sales arms contract with the DOD for the sale of defense articles and services. This is the primary authority to lease defense articles to third world countries and international organizations. 22 USCUSCUnited States Code 2796-2796a contains the specific authority for leasing defense articles in the Foreign Military Lease Program (part of The Foreign Military Sales Arms Export Control Act). The Foreign Military Sales Arms Export Control Act is generally regarded as the least preferable authority because of inflexible contract terms, higher costs, and lengthy processing time. A-52. The UN or another country can enter into a foreign military sales contract with the DOD through an LOA, which is a contractual document issued by the UN to a government authorizing it to provide goods or services to a peacekeeping operation. Ordinarily, the country pays the DOD in advance for all costs, plus an administrative surcharge. The Foreign Military Sales Arms Export Control Act and ACSAs are the only authorities available to the DOD to lease defense articles. Leases are processed as standard foreign military sales cases and are generally made on a reimbursable basis. However, leases of defense articles may be made on a non-reimbursable basis if the article has passed three-quarters of its normal service life. E XCESS D EFENSE A RTICLES, 22 USCUSCUnited States Code 2321J A-53. The Excess Defense Articles Provision (22 USCUSCUnited States Code 2321j) gives the authority to sell or grant articles no longer needed by the Armed Forces of the U.S. to eligible countries. It authorizes lethal and nonlethal support on a priority basis to countries on the southern and southeastern flank of NATONATONorth Atlantic Treaty Organization. Defense articles no longer needed by the Armed Forces of the U.S. may be made available for sale under foreign military sales procedures or on a grant (no cost) basis to eligible countries. The purpose is to modernize defense capabilities of eligible NATONATONorth Atlantic Treaty Organization countries on the southern and southeastern flank of NATONATONorth Atlantic Treaty Organization and to major non-NATONATONorth Atlantic Treaty Organization allies on these flanks. Eligible countries include Greece, Portugal, Turkey, Israel, Egypt, Morocco, Pakistan, Senegal, and Oman. E CONOMIC S UPPORT F UND, FAA S ECTION 531, 22 USCUSCUnited States Code 2346 A-54. The purpose of the Economic Support Fund (22 USCUSCUnited States Code 2346) is to furnish assistance to countries based on special economic, political, or security interests of the U.S. Most assistance is provided as cash grant transfers to help other countries improve their balance of payments. The remainder is spent on commodity support to import U.S. goods for development projects. The fund shall be available for economic programs only and may not be used for military or paramilitary purposes. A-55. The President is authorized to furnish assistance to countries and organizations, on such terms and conditions as may be determined, to promote economic or political stability. The DOS usually provides funds directly to the countries involved. However, DOS can provide these funds to the DOD through an agreement pursuant to section 632 of the FAA. The USD(C) and counterparts at the DOS develop the agreement. If the CCDRCCDRCombatant commanders determines a need for these funds, the Joint Staff J-5 may be contacted. P EACEKEEPING O PERATIONS F UND, FAA S ECTION 551, 22 USCUSCUnited States Code 2348 A-56. The Peacekeeping Operations Fund (22 USCUSCUnited States Code 2348) is used to furnish assistance to friendly countries and international organizations pursuant to the national interests of the U.S. The President is authorized to furnish assistance to countries and organizations, on such terms and conditions as may be determined, for peacekeeping operations and programs. Such assistance may include reimbursement to the DOD for expenses incurred pursuant to Section 7 of the United Nations Participation Act. A-57. The DOS usually provides funds directly to the countries involved. However, the DOS can provide these funds to the DOD through an agreement pursuant to Section 632 of the FAA. The USD(C) and counterparts at the DOS develop the agreement. If the supported CCDRCCDRCombatant commanders determines a need for these funds, the Joint Staff J-5 may be contacted. Preferably, the Service funding the operation for the CCDRCCDRCombatant commanders contacts the USD(C). I NTERNATIONAL M ILITARY E DUCATION AND T RAINING, 22 USCUSCUnited States Code 2347-2347E A-58. The International Military Education and Training Provision (22 USCUSCUnited States Code 2347 to 2347E) provides military education and training to military and related civilian personnel of foreign countries. A-59. DOS obtains a request for training from the HN government and passes the request to the DOD. If the CCDRCCDRCombatant commanders desires to provide military education or training to countries in the AOR, it is usually arranged through the country team at the U.S. Embassy. CCDRs may also submit the proposal to the Joint Staff J-5 for review. Once approved by the DOS, the DOD (through DSCA) attempts to provide the service directly. If the DOD is unable to provide the service directly, a security assistance tasking can be prepared, citing international military education and training funds. DSCA then contracts for the required support. For example, many foreign defense and non-defense establishments have been trained through the international military education and training provision. Through their attendance at sponsored training, these personnel receive exposure to U.S. values, regard for human rights, democratic institutions, and the value of a professional military under civilian control. R EIMBURSABLE A UTHORITY, FAA S ECTION 607, 22 USCUSCUnited States Code 2357 A-60. 22 USCUSCUnited States Code 2357 authorizes any federal agency to furnish commodities and services to friendly countries, the American Red Cross, voluntary nonprofit relief agencies, and international organizations when the President determines that such assistance furthers the purposes of Part 1 of the FAA. Support may be provided only on a reimbursable or advance-of-funds basis. A-61. The DOS obtains requests for commodities and services from the UN as well as other nations. After review, these requests may be forwarded through DOD Assistant Secretary of Defense (Strategy and Requirements) to DSCA for execution. Once DSCA approves shipment of the commodities, DFASDFASDefense Finance and Accounting Service submits a billing statement to the UN or other organization, which then reimburses the Service. The determination required by the statute must be made each time a new operation is to be supported under this authority. The authority for making this determination has been delegated to the Secretary of State and to the Administrator of USAID. A-62. Support of each new operation requires the negotiation and conclusion of a separate FAA Section 607 agreement. Section 607 agreements set the overall terms and conditions that govern the provision of assistance and have been used in UN operations around the world. The UN LOA procedure is the ordering mechanism specified in those agreements. A-63. Under FAA Section 607, assistance may be furnished only on an advance-of-funds or reimbursable basis. Reimbursement cannot be waived. Reimbursements received may be deposited by the Service providing the assistance back into the appropriation originally used, or, if received within 180 days of the close of the FY in which the assistance was furnished, into the current account concerned. These amounts then remain available for the purposes for which they were appropriated. Reimbursements received after this 180-day period cannot be retained by the DOD and must be deposited in the miscellaneous receipts account of the general treasury. S ECTION 7 OF T HE U NITED N ATIONS P ARTICIPATION A CT, 22 USCUSCUnited States Code 287D-1 A-64. Section 7 of the United Nations Participation Act (22 USCUSCUnited States Code 287d-1) authorizes support to UN peacekeeping operations. This authority permits the DOD to contribute no more than 1,000 personnel at a time to serve as observers, guards, or in any noncombatant capacity and to contribute nonlethal equipment, supplies, and services to UN operations. A-65. A memorandum of understanding serves as the agreement between the UN and the United States to establish the administrative, logistics and financial terms and conditions to govern the contribution of personnel, equipment, and services provided in support of a peace operation. Standard reimbursement rates will apply. A-66. The UN field staff will conduct verification inspections and initiate a verification report to ensure each party is meeting its obligations under the terms of the memorandum of understanding. The report is reviewed and signed by the peacekeeping operation’s Force Commander/Police Commissioner, the Chief Administrative Officer, and the Contingent Commander and is sent to UN headquarters. The UN headquarters balances the report against the memorandum and calculates the reimbursement for disbursement. Reimbursements are calculated on quarterly basis and paid in March, June, September, and December each year. A-67. Reimbursement is ordinarily required from the UN. However, reimbursement may be waived when the President finds exceptional circumstances or that such waiver is in the national interest. The DOS also has the authority to waive reimbursement after consultation with the DOD. AGREEMENTS A-68. Different agreements are designed to establish a common understanding between nations, governments, and organizations. Resource managers must be aware of these agreements and follow them with extreme caution since the impact has a higher relevancy during operations involving other allies, Services, or international organizations. A CQUISITION AND C ROSS -S ERVICING A GREEMENT, 10 USCUSCUnited States Code 2342 A-69. The purpose of the ACSA authority provided under 10 USCUSCUnited States Code 2342 is to acquire or transfer logistics support, supplies, and services outside of the Arms Export Control Act channels. Under this authority, the DOD, after consultation with DOS, may enter into agreements with eligible nations and international organizations (this includes NATONATONorth Atlantic Treaty Organization and its subsidiary bodies and the UN). This authority is limited to the purchase and sale of logistics support, supplies, and services and does not extend to major end items of equipment such as trucks or weapons systems. A-70. Acquisitions and transfers are on a monetary reimbursement, replacement in kind, or equal value exchange basis. Replacement in kind or equal value exchange must be accomplished within 12 months after the date of delivery of the logistics support, supplies, or services. After 12 months, the order converts to monetary reimbursement. S TATUS OF F ORCES A GREEMENT A-71. Status-of-forces agreements are between countries or eligible organizations that delineate responsibilities among the participants. Among these responsibilities are the participants' financial liabilities for support. These agreements define the specific mechanisms required for reimbursement of costs. An example of the use of this authority is when multinational partners cooperate in a military operation. In this case, support can be provided to foreign forces with which the U.S. has a status-of-forces agreement. The agreement between the DOD and the defense ministries of other nations, or between the DOD and international organizations, must be based on specific legal authority and negotiated in accordance with proper procedures. 632 A GREEMENTS (D EPARTMENT OF S TATE F UNDS) A-72. The DOS and DOD may negotiate agreements in which DOD agrees to initially fund requirements that are legally a DOS responsibility. These agreements are called 632 Agreements. They are generally negotiated for a specific purpose with a specific amount of funds attached. Once these agreements are signed, they provide the legal authority for the DOD to incur obligations on a reimbursable basis for the purpose intended. The documentation is consolidated and sent to the DOS for reimbursement. Examples of the use of this agreement by the DOD and the reimbursement by the DOS include the paying of stipend payments to foreign military forces, providing support to foreign military forces not covered under 506 (a)(1) drawdown authority, funds to cover emergency medical evacuation of foreign Soldiers to U.S. medical treatment facilities, and providing special dietary requirements for foreign contingents. Note. DODIDODIDepartment of the Defense Instruction 4000.19 provides the DOD policy for interservice and intragovernmental support agreements. SPECIAL PROGRAMS A-73. These programs are designed to address specific areas that regular funding and appropriations may not cover. They are very specific in nature and their use is intended to have an immediate positive effect on the overall mission. These programs may or not be available at any given time or place. DOD R EWARDS P ROGRAM A-74. Title 10, USCUSCUnited States Code, Section 127b authorizes the DOD to pay rewards to persons for providing USG personnel or government personnel of multinational forces participating in a multinational operation with U.S. Armed Forces with information or assistance that is beneficial to: (1) an operation or activity of the armed forces or of multinational forces participating in a multinational operations with multinational forces conducted outside of the U.S. against international terrorism; or (2) personnel protection of the armed forces or multinational forces participating in a combined operation with U.S. armed forces. This authority is useful to encourage the local citizens of foreign countries to provide information and other assistance, including the delivery of dangerous personnel and weapons, to USG personnel or government personnel of multinational forces. The DOD Rewards Program is not an intelligence program and is not intended to replace existing programs. A-75. DOD 7000.14-R, Volume 12 provides overall policy and guidance for the implementation of the DOD Rewards Program. Combatant commands provide additional policy guidance for this program within their respective AOR. For example, U.S. or multinational units pay rewards for information helpful to the multinational force and is not limited only to information leading to the capture of a high value individual or seizure of weapons. DOD A UTHORITIES FOR F OREIGN AND S ECURITY A SSISTANCE P ROGRAMS A-76. These authorities and appropriations are made available to train, equip, and maintain the security forces of the HN government. These authorities serve as a funding stream that provides support to all elements of HN security forces including the Army, police forces, special task forces, and border security. A-77. Host Nation Forces Fund is administered by Multinational Security Transition Command. Congress appropriates funding HN Forces Fund annually and the attendant authority is not codified in law. These funds are used to purchase equipment, sustainment, training, facilities, and other resources necessary to train and equip HN security forces. This page intentionally left blank.

The glossary lists acronyms and terms with Army or joint definitions and other selected terms. Where Army and joint definitions differ, (Army) precedes the definition. The glossary lists terms for which FM 4-80 is the proponent with an asterisk (*) before the term. For other terms, it lists the proponent publication in parentheses after the definition.

Entries are by paragraph number.