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3-52 | 87 | Airspace Element Collective Tasks
Table E-2. Airspace control collective tasks
20 October 2016 FM 3-52 E-3
GNINNALP
Task Task #
Determine integrated airspace user requirements. 71-8-5702*
Develop airspace usage priorities. 71-8-5700
Coordinate air traffic services, sensor emplacement, and data links. 71-8-5706
Determine combat identification authority and procedures for airspace users. 71-8-5705
Develop rules of engagement and early warning procedures for air defense
71-8-5713
operations in the area of operations.
Determine reporting requirements and monitoring methods for manual reporting. 71-8-5707
Integrate airspace use within the area of operations. 71-8-5704
Develop airspace coordinating measures to support planned operations. 71-8-5703*
Develop the airspace annex. 71-8-5701
NOITUCEXE
Process airspace orders and directives. 71-8-5711*
Manage airspace control information displays. 71-8-5710
Determine track identification for airspace users. 71-8-5709
Monitor assigned airspace and airspace users within assigned area of operations. 71-8-5712
Resolve real-time conflicts for airspace users within the area of operations. 71-8-5708*
Note Brigade and higher units without assigned airspace element personnel (ADAM/BAE or |
3-52 | 89 | Appendix F
Airspace Control Appendix Format
An airspace control appendix is included in all maneuver brigade and functional
brigade or higher units assigned an area of operations or that employ organic manned
or unmanned aircraft. The airspace control appendix provides guidance on how to
integrate airspace users in accordance with commander’s intent, priorities, concept of
operations, and risk guidance contained in Annex C (Operations) of the operation plan.
[CLASSIFICATION]
Include heading if attachment is distributed separately from the base order or higher-level attachment
APPENDIX 10 (AIRSPACE CONTROL) TO ANNEX C (OPERATIONS) TO [OPERATION
PLAN/ORDER [number] [(code name)]—[(classification of title)]
(U) References: List documents essential to understanding the attachment.
a.List maps and charts first. Map entries include series number, country, sheet names, or numbers,
edition, and scale.
b.List other references in subparagraphs labeled as shown.
c.Doctrinal References for this appendix include the following: ADRP 5-0, FM 6-0, FM 3-52, ATP3-
52.1, ATP 3-52.2, ATP 3-91.1, JP 3-30, and JP 3-52.
(U) Time Zone Used Throughout the Plan or Order: Write the time zone established in the base plan
or order.
1.(U) Situation. Include information affecting the functional area that paragraph 1 of the operation plan
(OPLAN) or operation order (OPORD) does not cover or that needs to be expanded.
a.(U) Area of Interest. Refer to Annex B (Intelligence) as required.
b.(U) Area of Operations. Refer to Appendix 2 (Operation Overlay) to Annex C (Operations).
(1) (U) Terrain. List all critical terrain aspects that impact airspace use. Refer to Annex B
(Intelligence) as required.
(2) (U) Weather. List all critical weather aspects that impact airspace use. Refer Annex B
(Intelligence) as required.
c.(U) Enemy Forces. Describe anticipated enemy air defense, enemy use of manned and unmanned
aircraft, fires, and other capabilities (such as electronic warfare and cyber warfare) that will impact
friendly use of airspace.
[page number]
[CLASSIFICATION] |
3-52 | 90 | Appendix F
[CLASSIFICATION]
APPENDIX 10 (AIRSPACE CONTROL) TO ANNEX C (OPERATIONS) TO [OPERATION
PLAN/ORDER [number] [(code name)]—[(classification of title)]
d.(U) Friendly Forces. Outline the theater airspace structure to include higher headquarters airspace
plans and airspace control appendixes as they pertain to airspace control. Outline the airspace control
organization of unified action partners identifying airspace control entities and airspace users that will
support or impact the issuing headquarters or require coordination and additional support. This will
include joint force commander (JFC) designation of the airspace control authority (ACA), the area air
defense commander (AADC), and the joint force air component commander (JFACC). Identify relevant
theater air-ground system (TAGS) control agencies such as combat reporting centers, airborne warning
and aircraft control systems, air support operations centers, direct air support centers, tactical air
operations centers, air traffic control or services or their coalition equivalents involved with the
operation of the airspace control system within the ground commander’s area of operation. Describe
probable airspace use by joint and coalition partners that will affect airspace control such as close air
support, information collection, or special operations. Highlight aspects of higher headquarter airspace
plans that impact operations. As a minimum, the joint force commander’s airspace control plan and the
airspace control appendix of the next higher headquarters will be addressed.
e. (U) Interagency, Intergovernmental, and Nongovernmental Organizations. Identify and describe
other organizations in the area of operations that may impact the conduct of airspace control. Include
both civil airspace control agencies as well as interagency, intergovernmental, and nongovernmental
organizations that will be using airspace in the area of operation. Refer to Annex V (Interagency
Coordination) as required.
f.(U) Civil Considerations. Refer to Appendix 1 (Intelligence Estimate) to Annex B (Intelligence) as
required.
g.(U) Attachments and Detachments. List units attached or detached only as necessary to clarify task
organization and the airspace control architecture such as air traffic services, air and missile defense,
supporting tactical air control party and artillery organizations. Identify units with manned and unmanned
aircraft. Identify units with airspace elements to include air defense airspace management/brigade
aviation elements (ADAM/BAEs) or ADAMs (or a joint or multinational equivalent). (Note: if the air
traffic service information [Air traffic service facilities, airfields, or similar facilities] is lengthy or is not
available from other sources, include Tab A, Air Traffic Services, to expand upon this sub-paragraph.)
h.(U) Assumptions. List any airspace control assumptions that support the appendix development.
2.(U) Mission. State the mission of the airspace element in support of the base plan or order.
3.(U) Execution.
a.(U) Concept of Airspace Control. Describe how airspace control supports the commander’s intent,
concept of operations, and concept of fires. Describe how the unit will manage airspace during the phases
of the operation (radar, nonradar, procedural and positive control.) Specify the authority exercised at
each echelon for each phase of the operation. Describe the roles and relationships between airspace
elements in the organization and how the airspace elements will coordinate with joint and unified action
partner airspace elements. Describe the authorities, responsibilities, and expectations of individual or
multiple joint air ground integration centers if that technique is used. Describe how air traffic service
units and capabilities (airspace information center) are integrated into the unit airspace plan. Describe
how air and missile defense units located in the area of operations are integrated with airspace control.
b.(U) Assessment. Describe the priorities for assessment and identify the measures of performance
and effectiveness used to assess end state conditions and objectives. Refer to Annex M (Assessment) as
required.
[page number]
[CLASSIFICATION] |
3-52 | 91 | Airspace Control Appendix Format
[CLASSIFICATION]
APPENDIX 10 (AIRSPACE CONTROL) TO ANNEX C (OPERATIONS) TO [OPERATION
PLAN/ORDER [number] [(code name)]—[(classification of title)]
c.(U) Tasks to Subordinate Units. List airspace control tasks assigned to specific subordinate units
not contained in the base order. This may include tasks to a division joint air ground integration center,
tasks to the combat aviation brigade for air traffic services, tasks to air and missile defense units for sensor
coverage, tasks to airspace information center and air traffic service units, and tasks to brigade combat
teams and other functional brigades utilizing airspace assigned to Army elements..
d.(U) Coordinating Instructions. List only instructions applicable to two or more subordinate units
not covered in the base order that affect airspace control procedures.
(Note 1: For operations within the United States and its territories, title this paragraph “Rules for the Use
of Force.”)
(Note 2: Items listed below as examples do not need to be included if already in the unit standard operating
procedure.)
(1) (U) Unit Airspace Plan. Planned airspace coordinating measure requests (ACMREQs)
procedures to integrate and nominate planned airspace coordinating measures to higher headquarters as
part of a future airspace control order.
(2) (U) Airspace Control Order Change Request. Procedures for submitting ACMREQs that are
within the current airspace control order cycle and can be integrated into the current airspace control
order and disseminated as a change to the current airspace control order.
(3) (U) Near-Real-Time Airspace Coordination. Immediate airspace request procedures for near-
real-time coordination with external airspace agencies such as a joint air ground integration center, U.S.
Air Force combat reporting centers or U.S. Marine Corps direct air support centers.
(4) (U) Airspace Control Order. Airspace control order issuing and dissemination times from
theater designated airspace control authority and methods for digital and non-digital units to receive it.
(5) (U) Air Tasking Order. Air tasking order issuing and dissemination times and methods for
digital and nondigital units.
(6) (U) Key and Enduring Airspace Coordinating Measures. For example, this can be
coordinating altitude, coordinating level.
(7) (U) Priorities for Airspace Use for Each Phase of the Operation.
(8) (U) Risk Acceptance Guidance. This can be the form of a matrix.
(9) (U) Risk Reduction Measures.
(10) (U) Air and Missile Defense Rules of Engagement.
(11) (U) Constraints. List any restrictions on airspace use placed on the commander by a higher
commander that will restrict the freedom of action of the commander. Sources include higher headquarters
airspace control and air and missile defense appendixes, airspace control plan, area air defense plan,
airspace control order, and special instructions.
(12) (U) Combat Identification Procedures. Add detail to provide airspace personnel sufficient
information to ensure friendly aircraft are accurately identified. For example, adding supplemental
guidance for manually entering or correcting aircraft identification that is not correctly or incompletely
identified in the common operational picture. Refer to Appendix 1 (Air and Missile Defense) to Annex E
(Protection).
(13) (U) Procedures for Manual Aircraft Reporting.
[page number]
[CLASSIFICATION] |
3-52 | 92 | Appendix F
[CLASSIFICATION]
APPENDIX 10 (AIRSPACE CONTROL) TO ANNEX C (OPERATIONS) TO [OPERATION
PLAN/ORDER [number] [(code name)]—[(classification of title)]
4.(U) Sustainment. Provide information as necessary for sustainment of airspace control and air traffic
service unique equipment. Refer to Annex F (Sustainment) as required.
5.(U) Command and Signal.
a. (U) Command. State the location of key airspace control leaders. Identify who is authorized to
make airspace control decisions for the commander and what authorities an air support operations center
assigned to an Army unit has been authorized.
b.(U) Liaison Requirements. State the functional area liaison requirements not covered in the base
order.
c.(U) Signal. Address any functional area-specific communications requirements or reports. Provide
operations task link (OPSTASK Link) information for establishing data links. Refer to Appendix 7 (Air and
Missile Defense) to Annex D (Fires) if the information is located there. Provide rules and procedures for
using airspace control digital systems and other digital software such as chat programs, e-mail, and
instant messaging including chat rooms to be used, types of information, monitoring requirements, and
message verification requirements. Refer to Annex H (Signal) as required.
ACKNOWLEDGE: Include only if attachment is distributed separately from the base order.
[Commander’s last name]
[Commander’s rank]
The commander or authorized representative signs the original copy of the attachment. If the
representative signs the original, add the phrase “For the Commander.” The signed copy is the historical
copy and remains in the headquarters’ files.
OFFICIAL:
[Authenticator’s name]
[Authenticator’s position]
Use only if the commander does not sign the original attachment. If the commander signs the original,
no further authentication is required. If the commander does not sign, the signature of the preparing
staff officer requires authentication and only the last name and rank of the commander appear in the
signature block.
ATTACHMENTS: List lower level attachment (such as tabs, and exhibits).
DISTRIBUTION: Show only if distributed separately from the base order or higher-level attachments.
[page number]
[CLASSIFICATION] |
3-52 | 93 | Appendix G
Airspace Control during Defense Support of Civil
Authorities
This appendix augments the thorough description of how the Army conducts defense
support of civil authorities. The appendix provides an overview of defense support of
civil authorities. It then discusses coordinating airspace during defense support of civil
authorities and joint airspace control. Lastly, it addresses employment considerations
of unmanned aircraft systems.
DEFENSE SUPPORT OF CIVIL AUTHORITIES OVERVIEW
G-1. During defense support of civil authorities, in particular disaster response operations, aircraft are in
high demand. Therefore, Army leaders must understand how to coordinate airspace control procedures to
operate effectively along with other organizations to reduce the chance of accident or injury. Defense support
of civil authorities is support provided by U.S. Federal military forces, Department of Defense civilians,
Department of Defense contract personnel, Department of Defense component assets, and National Guard
forces (when the Secretary of Defense, in coordination with the governors of the affected states, elects and
requests to use those forces in Title 32, United States Code, status) in response to requests for assistance from
civil authorities for domestic emergencies, law enforcement support, and other domestic activities, or from
qualifying entities for special events (DODD 3025.18). Defense support of civil authorities (DSCA) includes
operations that address the consequences of natural or man-made disasters, accidents, terrorist attacks, and
incidents in the United States and its territories. When the size and scope of events exceed the capabilities or
capacities of domestic civilian agencies a governor or federal civilian agency requests support.
G-2. For Army forces, DSCA typically involves aviation support. Army aviation support includes air
movement of logistics; transportation of personnel and equipment; medical evacuation; command and control
support to federal, state, and local authorities; air evacuation; air traffic services; and information collection
support to civilian law enforcement operations. Further, federal military and National Guard aviation units
support civil authorities for counterdrug programs, civil disturbances, and border surveillance operations.
G-3. For Army aviation support for DSCA, several emergency support function (ESF) annexes of the
national response framework guide employment. ESF annexes describe the roles and responsibilities of
federal departments and agencies as ESF coordinators, primary agencies, or support agencies. The following
ESF annexes are relevant to Army aviation support:
* ESF #1 – addresses transportation, including airspace control.
* ESF #5 – addresses information and planning.
* ESF #7 – addresses logistics and sustainment management.
* ESF #8 – addresses public health and medical, including medical evacuation and mass casualty
evacuation flights.
* ESF #9 – addresses interagency search and rescue operations.
COORDINATING AIRSPACE DURING DEFENSE SUPPORT OF
CIVIL AUTHORITIES
G-4. To facilitate cross-governmental coordination, the Federal Emergency Management Agency
establishes a joint field office (“joint” in this context meaning interagency) to coordinate a national-level
response. A joint field office is a temporary federal facility for coordination and liaison across agencies and
jurisdictions. The cross-governmental coordination between Department of Defense (DOD) and other
participating agencies ensures all units operate in an integrated and synchronized manner. Within the joint |
3-52 | 94 | Appendix G
field office, the air operations branch facilitates the coordination of aviation assets during disaster operations.
DODD 3025.18 and JP 3-28 contain detailed information for implementing DSCA.
G-5. During DSCA, the national airspace remains under the control of the Federal Aviation Administration
(FAA) (part of the Department of Transportation). The FAA assumes the role of the airspace coordinating
authority. In this capacity, the FAA develops the airspace control plan. This plan describes processes and
procedures for the safe employment of air assets, both military and civilian, operating within the rescue and
recovery area. Other military operations within the scope directed by the joint force air component command
use the airspace control plan.
G-6. The airspace control plan directs all assets, military or civilian, operating in or through the disaster area
and assumes civil air traffic control facilities will control all air traffic and provide visual and instrument
flight rule separation. Strict adherence to the airspace control plan and FAA air traffic control procedures
ensures safe, efficient, and expeditious use of airspace while still enabling all participants to accomplish their
respective missions. Lessons from recent DSCA underpin the importance of coordinating and integrating
airspace use through airspace elements, at all echelons, and letting the highest airspace element interface with
the joint force and state and federal agencies, if necessary and appropriate. This prevents other airspace users
from inundating local state and federal agencies with requests. The air component command for the United
States Northern Command (USNORTHCOM) is Air Force North (1st Air Force).
G-7. To augment the FAA’s airspace control plan, each state maintains an airspace control plan signed by
the adjutant general, maintained by 1st Air Force. The 601st Air and Space Operations Center (AOC [United
States Air Force]), 1st Air Force, plans, directs, and assesses air and space operations for the North American
Aerospace Defense Command, and USNORTHCOM. The AOC provides aerospace warning and control for
North American Aerospace Defense defensive counterair activities, as well as directs Air Force air and space
capabilities supporting USNORTHCOM homeland security and DSCA missions. As required, the joint force
air component commander coordinates with the FAA and issues supplementary instructions to air
commanders to accommodate changes required for emergency operations by military aircraft. To assist with
coordination, all military and civilian agencies and organizations provide liaisons to the joint force air
component command and coordinate all air activities with FAA representatives. While this is true for federal
military missions, Air Force North (AFNORTH) offers the contingency response air support schedule
(CRASS) to all agencies supporting disaster response operations.
G-8. While the CRASS is similar to an unclassified air tasking order, it is not a “tasking” document. It
serves as a visibility document intended to maximize visibility of air operations in the disaster area or joint
operations area among all participants. AFNORTH uses unclassified means to disseminate CRASS and
amplifying information (airspace control plan, airspace control order, or special instructions). The CRASS
provides increased situational awareness of all aircraft, including non-DOD aircraft, operating in the joint
operations area. The CRASS includes all interagency missions, as well as planned flying by other agencies
supporting the disaster, including nongovernmental organizations and Army National Guard aviation assets
operating in State active duty or Title 32 status.
G-9. The fidelity of the CRASS depends on the information provided by non-DOD agencies and
organizations. AFNORTH publishes it using a common application to ensure data access. It requires
increased coordination with State emergency operations centers, law enforcement agencies, and other
agencies to ensure accuracy. While compliance with the airspace control plan, airspace control order, or
special instructions is not mandatory for non-DOD agencies, AFNORTH encourages these agencies to
contribute to the CRASS work sheet. Participation is voluntary, and while not mandatory, it is highly
encouraged. AFNORTH updates all information in accordance with the classified air tasking order cycle.
AFNORTH (1st Air Force), coordinates with state emergency operations center and other agencies to ensure
fullest dissemination of required information. Required information is also available on the AFNORTH
public domain Web site at http://www.1af.acc.af.mil/.
JOINT AIRSPACE CONTROL
G-10. During DSCA, airspace control is transferred to the joint force air component command. All
apportioned military aircraft operating in the joint operations area are line-tasked in the air tasking order. For
those assets not directly tasked by the joint force air component command, applicable mission information |
3-52 | 95 | Airspace Control during Defense Support of Civil Authorities
appears in the airspace control plan and special instructions section of the air tasking order for command,
control, and coordination purposes. All participating military aircraft adhere to the air control plan and
applicable air tasking order and special instructions.
G-11. AFNORTH’s regional air movement coordination center, located at Tyndall Air Force Base, stands up
during emergencies and contingencies to provide management of airflow into and out of designated airfields
for the purpose of maximizing personnel and cargo throughput. The regional air movement coordination
center coordinates with military command posts present at available airfields to determine constraints and
limitations that affect airflow into those airfields. Subsequently, the regional air movement coordination
center coordinates with the FAA, National Guard Bureau, and the Air Force’s Tanker Airlift Control Center
to determine and issue time slots for aircraft transiting the available airfields.
G-12. AFNORTH’s (1st Air Force), standing AOC (601st), is particularly suited for DSCA taking place
within the USNORTHCOM’s area of responsibility. Additional tactical command and control systems
(ground based or airborne) may be required to deploy to the area based on the availability of the local
communications and command and control nodes.
Note The 1st Air Force controls military airspace within the USNORTHCOM area of
responsibility except in Alaska, where the 11th Air Force Air and Space Operations Center
supports Joint Task Force-Alaska. The 13th Air Force controls military airspace in Hawaii in
support of United States Pacific Commands area of responsibility.
G-13. Coordinating DOD search and rescue support within the continental United States falls to the
responsibility of 1st Air Force. See ADRP 3-28 for more details. To support DSCA, 1st Air Force is prepared
to deploy numerous air component coordination elements as well as additional liaison elements to support
other major commands.
G-14. Air National Guard air control squadrons provide operationally ready command and reporting center
mission control elements for support of theater air operations. These elements include radar surveillance and
tracking, radar service to tactical aircraft, supervision of subordinate deployed air control units, and data link
of a combined air picture to higher headquarters.
G-15. Many Navy ships are well suited for air command and control support during DSCA. They possess
robust communications capabilities. For example, Navy tactical air command and control centers are located
on amphibious assault ships. They are able to assist the joint force air component command in air space
planning, integration, and deconfliction of multiagency air assets.
G-16. Elements of the Marine air command and control system (known as MACCS) may deploy a capability
for DSCA. Common agencies would include the direct air support center, Marine air traffic control
detachment, tactical air operations center, tactical air command center, or task organized elements of one or
all of these.
G-17. Air Force airborne warning and airspace control aircraft may deploy to provide a detailed air picture
to the airspace control authority. These airborne control centers can become the link between the FAA
controllers on the ground, working out of a military facility, and aircraft in and around the incident site.
G-18. Army air traffic service units may deploy to re-establish air traffic services or augment FAA
capabilities in support of DSCA. Possible services being requested from Army units include airfield control
tower, ground controlled approach radar, enroute flight management and airfield management.
UNMANNED AIRCRAFT SYSTEMS EMPLOYMENT
CONSIDERATIONS
G-19. Over the last 10 years, the use of unmanned aircraft has grown exponentially. However, within the
United States and its territories, the use of unmanned aircraft is severely restricted. During DSCA,
commanders use unmanned aircraft systems as a last resort, when manned assets are neither available nor
practical. Often they choose to employ an unmanned aircraft system because they require the capability in
support of the operation. These systems give the commander many capabilities, but often unmanned aircraft
systems may not be the most efficient, timely, or practical method of achieving the commander’s desired |
3-52 | 96 | Appendix G
effect. Sometimes a manned platform can provide the desired capability in a much more timely and efficient
manner. Commanders decide to employ unmanned aircraft systems judiciously. Use of unmanned aircraft
systems requires approval at high levels within the DOD and the FAA prior to employment in DSCA.
CONTROL OF UNMANNED AIRCRAFT SYSTEMS
G-20. Command relationships for unmanned aircraft systems operations should be defined in advance of
mission accomplishment. In general, the controlling joint task force typically exercises operational control
of available unmanned aircraft systems.
G-21. Unmanned aircraft system operators supporting domestic missions should anticipate coordinating their
actions through the joint task force to supporting the joint force air component commander. These operators
also anticipate and prepare to include their operations in the air tasking order. Regardless of the nature of
operations, unmanned aircraft systems command and control structures must be thoroughly planned (well in
advance, when possible), responsive to both operator and user inputs, and flexible enough to handle changes
to the operation. This is particularly important for retasking of unmanned aircraft systems assets.
G-22. Certain unmanned aircraft systems such as Global Hawk can operate far above normal commercial
traffic while providing situation assessment to ground commanders. Intermediate systems such as the
Predator have supported recent disaster operations, dramatically increasing situational awareness at the joint
field office level. If available and authorized, these systems can provide near-real-time surveillance to
command posts for extended periods. The approval process is not automatic. Requests for unmanned aircraft
system surveillance support goes through the joint force air component command and joint task force to the
joint field office for joint staff approval. The joint force air component command coordinates with the FAA
and includes the mission on the air tasking order when approved. The FAA issues notices to airmen as
required.
LIMITATIONS ON THE USE OF UNMANNED AIRCRAFT SYSTEMS
G-23. There are numerous limitations involving unmanned aircraft systems operations in the United States.
The three most important are legal restrictions, FAA restrictions, and weather restrictions.
Legal Restrictions
G-24. Legal restrictions on the use of unmanned aircraft systems in domestic operations are numerous. Use
of DOD intelligence capabilities for DSCA missions—such as incident awareness and assessment, damage
assessment, and search and rescue—requires prior Secretary of Defense approval, together with approval of
both the mission and use of the exact DOD intelligence community capabilities. Certain missions require not
only approval of the Secretary of Defense but also coordination, certification, and possibly, prior approval
by the Attorney General of the United States. Additionally, several Department of Defense directives
(DODDs) and Chairman, Joint Chiefs of Staff instructions (CJCSIs) cover military support to civil
authorities. For example, DODI 3025.21and CJCSI 3710.01B apply to domestic unmanned aircraft systems
operations. Additionally, the Chairman of the Joint Chiefs of Staff standing execution order for DSCA
(referred to as the CJCS DSCA EXORD) provides guidance on operational parameters and limitations on
using DOD intelligence capabilities for DSCA missions. Further, per DODI 3025.21, military forces cannot
use military systems for surveillance and pursuit of individuals. Concerns or questions regarding legal
restrictions on the use of unmanned aircraft systems in domestic operations should be directed towards the
assigned judge advocate or legal advisor.
G-25. All requests for unmanned aircraft systems must be approved by the Secretary of Defense. Operators
of unmanned aircraft systems supporting civilian law enforcement agencies must be cognizant of, and fully
comply with, DODI 3025.21and any operational parameters and limitations specified in the Chairman of the
Joint Chiefs of Staff standing execution order for DSCA regarding collection, retention, and dissemination
of unmanned aircraft systems sensor data and imagery. Operators cannot conduct surveillance on specifically
identified U.S. persons, unless expressly approved by the Secretary of Defense, consistent with U.S. laws
and regulations. Additionally, civilian law enforcement agencies will handle any data collected by such
surveillance operations. Finally, per current Office of the Secretary of Defense guidance, National Guard
forces conducting domestic unmanned aircraft systems operations are normally in Title 10 (United States |
3-52 | 97 | Airspace Control during Defense Support of Civil Authorities
Code) status, unless the Secretary of Defense determines Title 32 (United States Code) status is more
appropriate.
Federal Aviation Administration Restrictions
G-26. By far, access to the national airspace system proves the biggest challenge to operating unmanned
aircraft systems in the United States, its territories, and possessions. Since unmanned aircraft systems differ
from manned systems, unmanned aircraft systems do not meet the same standards for operations in the
national airspace system required for manned systems (the ability to see and avoid other aircraft for example).
To fly unmanned aircraft systems in other-than-military restricted airspace or warning areas, unmanned
aircraft systems operators must apply for a certificate of waiver or authorization (certification of
authorization) from the FAA granting permission to fly the unmanned aircraft systems in the national airspace
system. Processing this certification of authorization can take up to 60 days, although work is underway to
shorten this process. If conditions dictate, operators can receive emergency certification of authorizations in
hours. Additionally, unmanned aircraft systems operators prepare to meet other FAA requirements such as
qualification training for operators and knowledge of the airspace regulations for the type of airspace in which
the unmanned aircraft systems will operate.
G-27. The joint force air component commander provides guidance regarding the certification of
authorization approval process due to their long-term relationship established with the FAA. Regardless of
the status of a certification of authorization application, active coordination with the FAA when planning to
operate military unmanned aircraft systems in the domestic airspace of the United States cannot be
overemphasized. Timely coordination with the FAA gives an operator a greater chance of gaining approval
to operate unmanned aircraft systems where and when required. In those instances where no pre-existing
certification of authorization exists, the joint force air component command and the FAA have a process to
expedite certification of authorization approval for extreme cases.
G-28. The FAA can activate a temporary flight restriction in the vicinity of disaster and hazard areas or
approve an emergency certification of authorization for the unmanned aircraft systems to operate. Unmanned
aircraft systems operations within an approved temporary flight restriction should be added to the verbiage
contained in the temporary flight restriction. For operations outside the temporary flight restriction, operators
require an additional certification of authorization.
Weather Restrictions
G-29. Severe weather presents operational challenges to most unmanned aircraft systems. Planners have to
carefully consider the weather in the intended area of operations to determine if manned systems are more
suitable for the desired mission. In-flight conditions—such as icing, heavy precipitation, or instrument
meteorological conditions at the launch and recovery site—often preclude unmanned aircraft systems
operations. Throughout the DSCA mission, unmanned aircraft systems employment depends on the current
and forecasted weather conditions of the affected area. |
3-52 | 99 | Glossary
The glossary lists acronyms and terms with Army or joint definitions. Where Army and
joint definitions differ, (Army) precedes the definition. The proponent manual for
terms is listed in parentheses after the definition, if necessary.
SECTION I – ACRONYMS AND ABBREVIATIONS
AADC area air defense commander
AADP area air defense plan
AAGS Army air-ground system
AAMDC Army Air and Missile Defense Command
ACA airspace control authority
ACM airspace coordinating measure
ACMREQ airspace coordinating measure request
ACO airspace control order
ACP airspace control plan
ADAFCO air defense artillery fire control officer
ADAM air defense airspace managment
ADAM/BAE air defense airspace management/brigade aviation element
ADP Army doctrine publication
ADS-B automatic dependent surveillance-broadcast
AFNORTH Air Force North
AGL above ground level
ALO air liaison officer
AMD air and missile defense
AMSL above mean sea level
AO area of operations
AOC Air and Space Operations Center
AOD air operations directive
ASOC air support operations center
ATO air tasking order
ATS air traffic service
AUTL Army Universal Task List
AWACS Airborne Warning and Control System
AWS airspace workstation
BAE brigade aviation element
BCD battlefield coordination detachment
BCT brigade combat team
BFT blue force tracking
CAB combat aviation brigade
CAS close air support
CGRS common geographic reference system |
3-52 | 100 | Glossary
COA course of action
COP common operational picture
CP command post
CRASS contingency response air support schedule
CRC control and reporting center
DASC direct air support center
DCA defensive counterair
DOD Department of Defense
DSCA defense support of civil authorities
DTED digital terrain elevation data
ESF emergency support function
FAA Federal Aviation Administration
FAAD forward area air defense
FAC(A) forward air controller (airborne)
FL flight level
FSCM fire support coordination measure
G-3 assistant chief of staff, operations
G-5 assistant chief of staff, plans
GARS Global Area Reference System
GPS Global Positioning System
HAE height above ellipsoid
HIDACZ high-density airspace control zone
IFF identification, friend or foe
IFN Intra-forward area air defense (FAAD) Network
inHg mercury
JACCE joint air component coordination element
JAGIC joint air ground integration center
JAOC joint air operations center
JAOP joint air operations plan
JARN joint air request net
JFACC joint force air component commander
JFC joint force commander
JFLCC joint force land component commander
JTAC joint terminal attack controller
JTF joint task force
JUH-MTF joint user handbook-message text format
MAGTF Marine air-ground task force
MGRS Military Grid Reference System
MIL-STD military standard
MSL mean sea level
NATO North Atlantic Treaty Organization |
3-52 | 101 | Glossary
OPCON operational control
S-3 operations staff officer
S-5 plans staff officer
SIPRNET SECRET Internet Protocol Router Network
TACP tactical air control party
TADIL tactical digital information link
TAGS theater air-ground system
TAIS tactical airspace integration system
TAMD theater air and missile defense
TAOC tactical air operations center
U.S. United States
UAP unit airspace plan
USAF United States Air Force
USMTF United States message text format
USNORTHCOM United States Northern Command
UTM Universal Transverse Mercator
WGS 84 World Geodetic System 1984
SECTION II – TERMS
airspace control
Capabilities and procedures used to increase operational effectiveness by promoting the safe, efficient,
and flexible use of airspace. (JP 3-52)
airspace control system
An arrangement of those organizations, personnel, policies, procedures, and facilities required to
perform airspace control functions. (JP 3-52)
airspace coordinating measures
Measures employed to facilitate the efficient use of airspace to accomplish missions and
simultaneously provide safeguards for friendly forces. (JP 3-52)
airspace management
The coordination, integration, and regulation of the use of airspace of defined dimensions. (JP 3-52)
area of operations
An operational area defined by the joint force commander for land and maritime forces that should be
large enough to accomplish their missions and protect their forces. (JP 3-0)
battle rhythm
A deliberate cycle of command, staff, and unit activities intended to synchronize current and future
operations. (FM 6-0)
defense support of civil authorities
Support provided by U.S. Federal military forces, Department of Defense civilians, Department of
Defense contract personnel, Department of Defense component assets, and National Guard forces (when
the Secretary of Defense, in coordination with the governors of the affected states, elects and requests to
use those forces in Title 32, United States Code, status) in response to requests for assistance from civil
authorities for domestic emergencies, law enforcement support, and other domestic activities, or from
qualifying entities for special events. (DODD 3025.18) |
3-52 | 102 | Glossary
execution
Putting a plan into action by applying combat power to accomplish the mission. (ADP 5-0)
joint fires
Fires delivered during the employment of forces from two or more components in coordinated action
to produce desired effects in support of a common objective. (JP 3-0)
joint fires observer
A trained Service member who can request, adjust, and control surface-to-surface fires, provide targeting
information in support of Type 2 and 3 close air support terminal attack control, and perform autonomous
terminal guidance operations. (JP 3-09.3)
mission command
The exercise of authority and direction by the commander using mission orders to enable disciplined
initiative within the commander’s intent to empower agile and adaptive leaders in the conduct of unified
land operations. (ADP 6-0)
mission command system
The arrangement of personnel, networks, information systems, processes and procedures, and facilities
and equipment that enable commanders to conduct operations. (ADP 6-0)
operational environment
A composite of conditions, circumstances, and influences that affect the employment of capabilities
and bear on the decisions of the commander. (JP 3-0)
planning
The art and science of understanding a situation, envisioning a desired end state, and laying out
effective ways of bringing that future about. (ADP 5-0)
positive control
A method of airspace control that relies on positive identification, tracking, and direction of aircraft
within an airspace, conducted with electronic means by an agency having the authority and
responsibility therein. (JP 3-52)
procedural control
A method of airspace control which relies on a combination of previously agreed and promulgated
orders and procedures. (JP 3-52)
rehearsal
A session in which a staff or unit practices expected actions to improve performance during execution.
(ADRP 5-0)
unified action
The synchronization, coordination, and/or integration of the activities of governmental and
nongovernmental entities with military operations to achieve unity of effort. (JP 1)
working group
A grouping of predetermined staff representatives who meet to provide analysis, coordinate, and
provide recommendations for a particular purpose or function. (FM 6-0) |
3-52 | 103 | References
All URLs accessed on 13 September 2016.
REQUIRED PUBLICATIONS
These documents must be available to intended users of this publication.
JP 1-02. Department of Defense Dictionary of Military and Associated Terms. 8 November 2010.
ADRP 1-02. Terms and Military Symbols. 07 December 2015.
RELATED PUBLICATIONS
These documents contain relevant supplemental information.
JOINT AND DEPARTMENT OF DEFENSE PUBLICATIONS
Most joint publications are available online: http://www.dtic.mil/doctrine/new_pubs/jointpub.htm
CJCSI 3710.01B. DOD Counterdrug Support. 26 January 2007.
DODD 3025.18. Defense Support of Civil Authorities (DSCA). 29 December 2010.
DODI 3025.21. Defense Support of Civilian Law Enforcement Agencies. 27 February 2013.
JP 1. Doctrine for the Armed Forces of the United States. 25 March 2013.
JP 3-0. Joint Operations. 11 August 2011.
JP 3-01. Countering Air and Missile Threats. 23 March 2012.
JP 3-09. Joint Fire Support. 12 December 2014.
JP 3-09.3. Close Air Support. 25 November 2014.
JP 3-17. Air Mobility Operations. 30 September 2013.
JP 3-28. Defense Support of Civil Authorities. 31 July 2013.
JP 3-30. Command and Control of Joint Air Operations. 10 February 2014.
JP 3-50. Personnel Recovery. 02 October 2015.
JP 3-52. Joint Airspace Control. 13 November 2014
JP 6-0. Joint Communications System. 10 June 2015.
ARMY PUBLICATIONS
Most Army doctrinal publications are available online: http://www.apd.army.mil/
ADP 3-0. Unified Land Operations. 10 October 2011.
ADP 5-0. The Operations Process. 17 May 2012.
ADP 6-0. Mission Command. 17 May 2012.
ADRP 1-03. The Army Universal Task List. 2 October 2015.
ADRP 3-0. Unified Land Operations. 16 May 2012.
ADRP 3-28. Defense Support of Civil Authorities. 14 June 2013.
ADRP 5-0. The Operations Process. 17 May 2012.
ATP 3-01.7. Air Defense Artillery Brigade Techniques. 16 March 2016.
ATP 3-01.94. Army Air and Missile Defense Command Operations. 20 April 2016
ATP 3-09.13. The Battlefield Coordination Detachment. 24 July 2015.
ATP 5-19. Risk Management. 14 April 2014.
FM 3-01. U.S. Army Air and Missile Defense Operations. 2 November 2015.
FM 3-04. Army Aviation. 29 July 2015.
FM 3-09. Field Artillery Operations and Fire Support. 4 April 2014. |
3-52 | 104 | References
FM 3-94. Theater Army, Corps, and Division Operations. 21 April 2014.
FM 6-0. Commander and Staff Organization and Operations. 5 May 2014.
FM 6-99. U.S. Army Report and Message Formats. 19 August 2013.
FM 27-10. The Law of Land Warfare. 18 July 1956.
OTHER PUBLICATIONS
AAP-6. NATO Glossary of Terms and Definitions (English and French). 2015.
https://nso.nato.int/nso/zPublic/ap/aap6/AAP-6.pdf
Armed Forces. Title 10, U.S. Code.
http://uscode.house.gov/
AJP-3.3.5. Allied Doctrine for Joint Airspace Control. 8 May 2013.
http://nso.nato.int/nso/
ATP 3-52.1/MCWP 3-25.13/NTTP 3-56.4/AFFTTP 3-2.78. Multi-Service Tactics, Techniques, and
Procedures for Airspace Control. 9 April 2015.
ATP 3-52.2/MCRP 3-25F/NTTP 3-56.2/AFTTP 3-2.17. Multi-Service Tactics, Techniques, and Procedures
for the Theater Air-Ground System. 30 June 2014.
ATP 3-91.1/AFTTP 3-2.86. Joint Air Ground Integration Center. 18 June 2014.
MIL-STD-3011. Joint Range Extension Application Protocol (JREAP).
http://quicksearch.dla.mil/qsDocDetails.aspx?ident_number=212468
MIL-STD-6011. Tactical Data Link (TDL) 11/11B Message Standard.
http://quicksearch.dla.mil/qsDocDetails.aspx?ident_number=123967
MIL-STD-6016. Tactical Data Link (TDL) 16 Message Standard.
http://quicksearch.dla.mil/qsDocDetails.aspx?ident_number=123964
MIL-STD-6017. Variable Message Format (VMF).
http://quicksearch.dla.mil/qsDocDetails.aspx?ident_number=215903
National Guard. Title 32, U.S. Code.
http://uscode.house.gov/
WEB SITES
AFNORTH
http://www.1af.acc.af.mil/
PRESCRIBED FORMS
This section contains no entries.
REFERENCED FORMS
Unless otherwise indicated, DA Forms are available on the Army Publishing Directorate (APD) web
site: www.apd.army.mil
DA Form 2028. Recommended Changes to Publications and Blank Forms. |
3-52 | 105 | Index
AAGS, 2-10–2-11 elements, 1-30–1-31 airspace use, 2-2
components of, 2-11 joint operations area and, applications, C-24–C-30
TAGS and, 1-19–1-20 1-8 assessment and, 4-13
monitor, 4-19 by echelon, 2-12, 2-26,
above ground level, B-18
operational environments 2-32
above mean sea level, B-17 and, 1-4–1-13 rehearsals and, 3-48
ACA, 3-5, 4-16 priorities, 3-26 responsibilities of, D-15
airspace requests and, 1-17 procedures, 3-11 support from, 2-27
JFC and, 1-16 responsibilities, 2-12–2-56 airspace orders, process, 4-16
ACM, B-1–B-21 airspace control, activity, 2-7 airspace requests, 3-8
communicating, D-7 aim of, 1-1 ACA and, 1-17
creation of, D-11 assessment, 2-9
airspace system, peculiarities,
definition of, D-8 collective tasks, 4-15–4-20,
D-12–D-13
develop, 3-33–3-35 E-3–E-5
staffing of, B-3 combined arms and, 2-5 airspace users, Army, 1-26
types, B-2 coordination, 2-10 monitor, 4-19
types and usages, B-5 definition of, 1-14 requirements, 3-25
USMTF and, D-9 degraded network, C-31– airspace workstation, TAIS,
ADAM/BAE, 2-12, 2-43–2-46, C-32 C-25–C-29
exercising, 1-29
3-34 altitude measuring systems,
integration, 2-1–2-3, 2-10
personnel, 2-44, C-6, C-11, B-15–B-21
C-20 G-30. joint, 1-14–1-17, AMD, Army, 2-17–2-18
support from, 2-45–2-46, G-10–G-17 commands, 2-17
3-19 mission command and, element, 2-34
adaptability, assessment, 4-14 1-25–1-27 workstation, C-30
mission command system,
air and missile defense. See area air defense, 1-11
C-1
AMD.
area air defense commander,
operations process and,
air defense, integration, 3-7 area air defense plan, 3-6
1-28–1-33
air defense airspace peculiarities, D-7–D-13 area air defense plan, 3-6–3-7
management/brigade planning, 3-18–3-22, 3-39 combat identification
aviation element. See policy, 2-25 authority, 3-28
ADAM/BAE. principles, 2-4–2-9 area of operations, definition
air defense system integrator, responsibilities of, 2-6 of, 1-5
C-21–C-22 risk management, 2-8 area reference systems, B-11–
working group, 2-13
air mobility liaison officer, B-14
corps and division, 2-39 airspace control appendix, Army air-ground system . See
develop, 3-36–3-37
Air National Guard, G-14 AAGS.
format, page F-1
air operations directive, 3-13– assess, A-20–A-22
airspace control authority. See
3-14 assessment, 4-10–4-14
ACA.
air support operations center, activities of, 4-11
airspace coordinating
corps and division, 2-37 airspace control, 2-9
measures request, 3-12, B-4
collective tasks, 4-15–4-20
air tasking order, 3-9
airspace control order, 3-8, B-3
ATS, brigade, 2-48
air traffic control, C-16
airspace control plan, 3-5, G-6 coordination, 3-27
civil, 1-13
civil, 1-13, G-6 airspace coordinating fire support and, 2-19
measure. See ACM. air traffic service, coordination,
air traffic service. See ATS.
airspace directives, process, 3-27
airspace, 1-6–1-7
4-16
corps and division, 2-25–
2-39 airspace elements, 2-3 |
3-52 | 106 | Index
automatic dependent conflicts, resolve, 4-20 execution, 4-1–4-9
surveillance-broadcast, risk, 2-8 collective tasks, 4-15–4-20
C-16–C-17 definition of, 4-1
connectivity, mission
aviation support, DSCA, G-2 command system, C-4 exploitation support data, C-11
battalion, responsibilities, contingency planning, theater Federal Aviation
2-50–2-52 army, 2-14 Administration, G-5
battle rhythm, 3-38–3-40 control measures, assess, airspace control plan, G-7
definition of, 3-38 A-20 unmanned aircraft systems
restrictions, G-25–G-27
battlefield coordination criteria, A-17
detachment, 2-21–2-23 develop, A-15–A-16 fire control , officers, 2-24
contributions to, 2-25 identify, A-19 fire support, coordination,
blue force tracking, C-15 risk and, A-6 2-20–2-24
control methods, 1-21–1-24, planning, 2-18
brigade, functional, 2-41
4-3 responsibilities, 2-16–2-24
multifunctional, 2-42
planning, 3-19 coordination, air movement, fires cell, battalion, 2-51
responsibilities, 2-40–2-49 G-11 brigade, 2-47
airspace agencies, 4-4 corps and division, 2-33
collaboration, planning, 3-20
airspace control, 2-10
risk, A-1–A-3 flight level, B-21
airspace elements, 3-27
TAIS, C-27 forward area air defense, C-23
battalion, 2-52
collective tasks, airspace brigade, 2-49 geographic coordinates, B-10
control, 4-15–4-20, E-3–E-5 corps and division, 2-35– Global Area Reference
Army, E-1–E-2 2-39 System, B-12
planning, 3-23–3-37 DSCA, G-4–G-9
Global Positioning System,
combat identification authority, fire support, 2-20–2-24
B-19–B-20
determine, 3-28–3-29 theater army, 2-14
hazards, assess, A-12–A-13,
unmanned aircraft systems,
combined arms, 2-5
A-16
G-20
command post server, C-4– identify, A-11, A-13
corps, functions, 2-28–2-30
C-23 height above ellipsoid, B-19–
cursor on target, C-12
commanders, 2-1, 2-53 B-20
ACM, B-1 data , dissemination services, identification, track, 3-28–3-29,
airspace control, C-31 C-5 4-18, C-22
exercise of, 1-27 link networks, C-6–C-13
identification, friend or foe,
mission command, 2-2, 4-2 links coordination, 3-27
3-31, C-18
operations process, 3-2 defense support of civil
rehearsals, 3-46 authorities. See DSCA. information displays, D-14–
responsibilities of, 2-4, 2-6 D-16
digital messages, 2-22, 4-7,
risk decisions, A-2 manage, 4-17
B-20, D-1–D-6
support to, 2-45 information systems,
ACM, B-2
common geographic reference communications and, C-2
documents, DSCA, G-7
system, B-13–B-14 integration, C-27
planning, 3-3–3-17
common operational picture, air-ground, 3-21–3-22
DSCA, G-1–G-3
D-14 airspace, 3-32
airspace control, G-10
running estimate, 4-7 airspace control, 2-1–2-3,
coordination, G-4–G-9
2-10
communications, 4-5, 4-9, definition of, G-1
G-15 unmanned aircraft, G-18 IntraFAAD network, C-9
communications systems, early warning, 2-45 JFACC, 1-9–1-10, G-20
C-2–C-3 develop procedures, 3-30 documents, 3-13
JAOP , 3-4
company, responsibilities, emergency support functions,
responsibilities, 2-20, G-26
2-53–2-56 DSCA, G-3
concept of operations, support evaluation, 4-10, A-22
to, 3-34 JFC, 1-5
execute, A-19 |
3-52 | 107 | Index
ACA and, 1-16 mission command warfighting principles, airspace control,
airspace control and, 1-15 function, airspace control , 2-4–2-9
assignments by, 1-10 1-28, 2-6 problems, rehearsals and,
JFACC and, 1-9, 2-20
multinational, support to, 1-3, 3-47
planning, 3-3
2-31 procedural control, 1-22, 4-3,
joint, airspace, A-1–A-2
near-real-time airspace C-32
airspace control, 1-14–1-17
control, 2-9, 3-18, 3-46 definition of, 1-24
joint air component
near-real-time procedural radar element subsystem,
coordination element, 2-20
control, airspace, 1-30, 4-5, C-13
joint air operations, 1-9–1-10 4-6 reference systems, B-6–B-21
joint air operations center, networks, connectivity and, area, B-11–B-14
2-36–2-37 C-4–C-23 point, B-7–B-10
BCD, 2-21–2-22 degraded, C-31–C-32 rehearsal, 3-44–3-48
joint air operations plan, 3-4, operating force, 2-15 definition of, 3-44
A-3 levels used, 3-45
operational environment, 2-4
joint fires, definition of, 1-12 airspace and, 1-4–1-13 reporting, 3-31
definition of, 1-4
joint fires observer, definition risk , assessment matrix, A-14
of, 2-55 operational task link, 3-17 collaboration, A-1–A-3
joint force air component operations, monitor, 4-6 decisions, A-18
commander. See JFACC. planned support, 3-33–3-35 effects of, A-7–A-8
management, 2-8, A-8
joint force commander. See operations process, activity,
mitigation, A-5–A-6
JFC. 2-7
situational understanding,
airspace control and, 1-28–
joint terminal attack controller, 4-8
1-33
2-38, 2-52, 2-56 types, A-4
commanders, 3-2
leaders, 3-44 risk management process,
overlays, 4-17, D-14–D-16
empowered, 1-32, 4-2 A-9–A-22
responsibilities, A-15, A-20 plan, analysis of, A-13 steps, A-9
revision, 3-43
learning, assessment, 4-14 rules of engagement, develop,
risk management process,
legal, unmanned aircraft 3-30
A-10–A-14
systems restrictions, G-23– running estimate, 1-33
planners, 3-7, G-28
G-24 assessment and, 4-13
liaison, battalion, 2-52 planning, 2-18, 3-1–3-40, B-3 common operational
detachment, 2-23 airspace control, 3-18–3-22, picture, 4-7
3-39, C-25
elements, 2-20–2-24 search and rescue, G-12
airspace elements, 1-30
ground based, 2-36
sensor emplacement,
brigade, 3-19
link 11B, C-8 coordination, 3-27
collective tasks, 3-23–3-37
link 16, C-7 definition of, 3-1 Services, support, G-14–G-17
Mark XIIA, C-18–C-19 documents, 3-3–3-17 situational awareness, 4-5,
mean sea level, B-16 theater army, 2-14 A-10, A-21
point reference systems, B-7– data link, C-10
messages, digital, D-1–D-6
B-10 mission command system,
Military Grid Reference
C-1
policies, airspace control plan,
System, B-9
systems, C-20–C-23
3-5
mission command, airspace
situational understanding,
positive control, 1-21–1-22
control and , 1-25–1-27
2-45, 4-1, 4-8
definition of, 1-23
commanders, 1-32, 2-2
risk, 4-8
definition of, 1-25 preparation, 3-41–3-48
special instructions, 3-10–3-11
execution and, 4-2 plans for, 3-43
roles, 3-42
mission command system,
airspace control in, C-1 prepare, A-15–A-18 staffs, 2-20, 2-34, B-3
definition of, 1-27 assessment by, 4-12 |
3-52 | 108 | Index
responsibilities, 1-21, 3-22, the contingency response air United States message text
4-3, A-18 support schedule, G-8–G-9 format. See USMTF.
supervision, A-21 theater army, responsibilities, unmanned aircraft systems,
tactical air control party, 2-52 2-14–2-15 considerations, G-18–G-28
brigades, 2-49 tracks, C-22 control, G-19–G-21
corps and division, 2-38 air, C-28 limitations of, G-22–G-28
tactical airspace integration data, C-29 USMTF, D-2–D-4
system , C-5, D-13 identification, 4-18 ACM and, D-9
airspace workstation, C-25– self-reporting technologies, variable message format,
C-29 C-14–C-19 D-6
tactical operational data, 3-15– troop, responsibilities, 2-53– variable message format, joint,
3-16 2-56 D-5–D-6
theater air-ground system, unified action, definition of, 1-2 weather, unmanned aircraft
1-18–1-20 unified land operations and, systems restrictions, G-28
elements of, 2-35 1-1–1-3 working group, 3-40
technology, tracking, C-14– unified land operations, unified definition of, 2-13
C-19 action and, 1-1–1-3 World Geodetic System 1984,
B-8 |
3-52 | 109 | FM 3-52
20 October 2016
By order of the Secretary of the Army:
MARK A. MILLEY
General, United States Army
Chief of Staff
Official:
GERALD B. O’KEEFE
Administrative Assistant to the
Secretary of the Army
1628612
DISTRIBUTION:
Active Army, Army National Guard, and U.S. Army Reserve: To be distributed in accordance with |
1-06 | 1 | FM 1-06
FINANCIAL MANAGEMENT
OPERATIONS
APRIL 2014
DISTRIBUTION RESTRICTION:
Approved for public release; distribution is unlimited. |
1-06 | 2 | This publication is available at Army Knowledge Online
(https://armypubs.us.army.mil/doctrine/index.html).
To receive publishing updates, please subscribe at |
1-06 | 3 | *FM 1-06 (FM 1-06)
Field Manual Headquarters
Department of the Army
No. 1-06
Washington, DC, 15 April 2014
FINANCIAL MANAGEMENT OPERATIONS
Contents
Page
PREFACE.............................................................................................................. vi
INTRODUCTION .................................................................................................. vii
Chapter 1 FINANCIAL MANAGEMENT OPERATIONS .................................................... 1-1
Section I – Financial Management Mission and Principles .......................... 1-1
Mission ................................................................................................................ 1-1
Principles of Financial Management .................................................................. 1-1
Section II – Financial Management Core Competencies .............................. 1-3
The Fiscal Triad .................................................................................................. 1-6
Financial Management Support to Force Projection .......................................... 1-7
Section III – Army Financial Management with Unified Action Partners .... 1-8
Section IV – Financial Management Organizations, Responsibilities and
Organizational Relationships ........................................................................ 1-11
Strategic Financial Management ...................................................................... 1-12
Operational Financial Management ................................................................. 1-13
Tactical Financial Management ........................................................................ 1-23
Brigade Level Financial Management .............................................................. 1-28
Section V – Operational Contract Support (OCS) ....................................... 1-30
Expeditionary Contracting Command (ECC) .................................................... 1-30
Contracting Support Brigade (CSB) ................................................................. 1-31
Contingency Contracting Battalions (CCBN) .................................................... 1-31
Contingency Contracting Team (CCT) ............................................................. 1-32
Chapter 2 FUND THE FORCE ............................................................................................ 2-1
Section I – Appropriations/Authorization Process ....................................... 2-1
Administrative Control and Distribution of Funds ............................................... 2-3
The Legislative Proposal Process in Support of Contingency Operations ......... 2-5
Section II – Fiscal Law ..................................................................................... 2-6
Basic Tenets of Fiscal Law ................................................................................. 2-6
Key Terms, Statues, and Laws .......................................................................... 2-7
Distribution Restriction: Approved for public release; distribution is unlimited.
*This publication supersedes field manual 1-06, dated April 2011. |
1-06 | 4 | Contents
Section III – Funding Support ........................................................................ 2-12
Funding Support to Stability Operations ........................................................... 2-13
Funding Contingency Operations ..................................................................... 2-13
Strategic Funding Support ................................................................................ 2-15
Operational Funding Support ............................................................................ 2-18
Tactical Funding Support .................................................................................. 2-20
Section IV – Fiscal Appropriations, Authorities, and Agreements ............ 2-21
Section V– Financial Management Support to Military Operations in a
Multinational Environment ............................................................................. 2-35
United Nations (UN) Operations ....................................................................... 2-35
North Atlantic Treaty Organization (NATO) Operations .................................... 2-37
Host Nation Support Reimbursement Procedures ............................................ 2-38
Foreign Nation Support Reimbursement Procedures ....................................... 2-38
Assistance In Kind ............................................................................................. 2-38
Non-governmental Organization Reimbursement Procedures ......................... 2-39
Non-Department of Defense (DOD) Governmental Agencies Reimbursement
Procedures ........................................................................................................ 2-39
Chapter 3 BANKING AND DISBURSING SUPPORT ........................................................ 3-1
Section I – Banking Support ............................................................................ 3-2
Banking and Host Nation Support ....................................................................... 3-2
Economic Impact ................................................................................................. 3-3
Reduction of Cash on The Battlefield ................................................................. 3-3
Military Banking Program .................................................................................... 3-3
Section II – Disbursing ..................................................................................... 3-4
Disbursing Station Symbol Number (DSSN) ...................................................... 3-4
Cash Holding Authority ....................................................................................... 3-4
Cash Management/Currency support ................................................................. 3-5
Supporting Tasks ................................................................................................ 3-6
Reporting and Analysis ....................................................................................... 3-7
Limited Depositary Account (LDA) ...................................................................... 3-7
Section III – Procurement Support .................................................................. 3-8
Contracted Goods and Services ......................................................................... 3-8
Local Procurement .............................................................................................. 3-9
Special Payments ............................................................................................. 3-11
Miscellaneous Disbursing Support .................................................................... 3-12
Disbursing Roles ............................................................................................... 3-14
Irregularities in Disbursing Officer Accounts ..................................................... 3-14
Section IV - Fiscal Triad Synchronization .................................................... 3-15
Chapter 4 PAY SUPPORT .................................................................................................. 4-1
Section I – Active Duty Pay .............................................................................. 4-1
Key FM Reports .................................................................................................. 4-2
Separation of Duties............................................................................................ 4-2
Section II – Reserve Component Pay.............................................................. 4-3
Section III – Case Management System (CMS) .............................................. 4-4
Chapter 5 ACCOUNTING SUPPORT and COST MANAGEMENT ................................... 5-1 |
1-06 | 5 | Contents
Section I – Accounting Support ...................................................................... 5-2
Stages of a Transaction ...................................................................................... 5-2
Obligation Management ..................................................................................... 5-4
Strategic Level Accounting Support ................................................................... 5-6
Operational Level Accounting Support ............................................................... 5-7
Tactical Level Accounting Support ..................................................................... 5-8
General Fund Enterprise Business System (GFEBS) ........................................ 5-9
Section II – Cost Management ........................................................................ 5-9
Cost Culture ...................................................................................................... 5-10
Critical Success Factors ................................................................................... 5-10
Cost Management Support............................................................................... 5-11
The Cost Management Process ....................................................................... 5-12
Cost management Concepts ............................................................................ 5-16
Full Cost............................................................................................................ 5-16
Cost Management During Contingency Operations ......................................... 5-18
Cost Estimates for Contingency Operations .................................................... 5-19
Contingency Cost Reporting ............................................................................ 5-20
Cost Collection ................................................................................................. 5-21
Chapter 6 OPERATIONAL ART AND PLANNING ............................................................ 6-1
Section I – Planning ......................................................................................... 6-2
FM Planning Using the Military Decision Making Process (MDMP)................... 6-3
Section II – Preparation .................................................................................... 6-8
Troop Leading Procedures (TLP) ....................................................................... 6-8
Section III – Execution ..................................................................................... 6-8
Mission Command .............................................................................................. 6-8
Expeditionary Sustainment Command (ESC) Financial Management Support
Operations (FM SPO) ......................................................................................... 6-9
Financial Management Staff Officer (S-8) ........................................................ 6-10
Financial Management Support Center ............................................................ 6-10
Considerations in Support of the Procurement Process .................................. 6-11
Section IV – Assessment ............................................................................... 6-12
Section V– Operation Plan and Order Development .................................. 6-14
Section VI – Planning and Operations Activities ........................................ 6-17
Pre-Deployment Operations ............................................................................. 6-17
Deployment and Unified Land Operations ....................................................... 6-19
Stability Operations .......................................................................................... 6-19
Redeployment .................................................................................................. 6-20
Chapter 7 MANAGEMENT INTERNAL CONTROLS ......................................................... 7-1
Section I – Management Responsibilites ....................................................... 7-1
Internal Control Process ..................................................................................... 7-5
Establishing Managers’ Internal Control Program (MICP) ................................. 7-5
Establishing Finance Operations Internal Review Program and Quality
Assurance (QA) Program ................................................................................... 7-5
Consolidating the Financial Management Units Internal Review Program
with the MICP Functional Review ....................................................................... 7-7
Assessments and Corrective Actions ................................................................. 7-8 |
1-06 | 6 | Contents
Section II – Audit Readiness .......................................................................... 7-10
Chapter 8 INFORMATION MANAGEMENT ....................................................................... 8-1
Section I – Software used in support of the FM mission .............................. 8-1
Resource Management Software ....................................................................... 8-2
Contracting Software .......................................................................................... 8-3
Logistics Software ............................................................................................... 8-4
Other Software In Support of FM ........................................................................ 8-5
Section II – Financial Management Hardware ................................................ 8-6
Communication Requirements ............................................................................ 8-8
Section III - Financial Management Software ................................................. 8-9
Computerized Accounts Payable System Windows (CAPSW) ........................ 8-10
Section IV – Communications Networks ...................................................... 8-10
Internal Fixed Site Communications ................................................................. 8-12
Base and Remote Support Operations ............................................................. 8-12
Tactical Operations Interface ............................................................................ 8-13
Communications Security ................................................................................. 8-13
Signal Operating Instructions (SOI) .................................................................. 8-13
Communication Networks ................................................................................. 8-13
Theater Services ............................................................................................... 8-14
Section V – Organizational Information Technology (IT) Capabilities ...... 8-14
Section VI – E-commerce ............................................................................... 8-15
GLOSSARY .......................................................................................... Glossary-1
REFERENCES .................................................................................. References-1
INDEX ......................................................................................................... Index-1
Figures
Figure 1-1. Principles of Financial Management ................................................................... 1-2
Figure 1-2. Financial management core competencies ......................................................... 1-4
Figure 1-3. Fiscal triad ........................................................................................................... 1-7
Figure 1-4. Authorities for theater Army sustainment responsibilities ................................... 1-9
Figure 1-5. Financial management operations .................................................................... 1-12
Figure 1-6. Theater Army G-8 .............................................................................................. 1-14
Figure 1-7. Notional theater sustainment command structure ............................................. 1-18
Figure 1-8. Corps G-8 organizational structure ................................................................... 1-20
Figure 1-9. Financial management support center (FMSC) ................................................ 1-21
Figure 1-10. Division G-8 organizational structure .............................................................. 1-24
Figure 1-11. Financial management support unit (FMSU) ................................................... 1-26
Figure 1-12. Financial management support detachment (FMSD) ..................................... 1-28
Figure 1-13. Notional FM overseas contingency operations (OCO) .................................... 1-30
Figure 2-1. Appropriation/authorization process .................................................................... 2-2
Figure 2-2. Distribution of funds ............................................................................................. 2-5 |
1-06 | 7 | Contents
Figure 2-3. Planning, programming and budget execution (PPBE) flow chart ..................... 2-17
Figure 3-1. Procure to pay process (FM procurement support) ............................................. 3-9
Figure 4-1. Pay support changes document flow ................................................................... 4-3
Figure 5-1. Stages of a transaction ........................................................................................ 5-3
Figure 5-2. Cost management process ................................................................................ 5-13
Figure 5-3. Cost informed decision making .......................................................................... 5-15
Figure 5-4. Developing the cost metric ................................................................................. 5-15
Figure 5-5. Example of full cost concept for a BCTs operational readiness ........................ 5-18
Figure 6-1. Operations Process.............................................................................................. 6-2
Figure 6-2. Military decision making process ......................................................................... 6-4
Figure 6-3. Example of FM running estimate template .......................................................... 6-6
Figure 7-1. Management control ............................................................................................ 7-6
Figure 7-2. ASCC G-8 Management Internal Control Program (MICP) ................................. 7-7
Figure 8-1. Financial Management Information Systems (FMIS) ........................................... 8-2
Figure 8-2. AN/TYQ-132 V (2), FMTP Expanded System ..................................................... 8-7
Figure 8-3. AN/TYQ-132 V (1), FMTP Basic System ............................................................. 8-7
Figure 8-4. FMTP within financial management operations ................................................... 8-8
Tables
Table 2-1. Strategic level funding support tasks .................................................................. 2-17
Table 2-2. Operational level funding tasks ........................................................................... 2-19
Table 2-3. Tactical level funding tasks ................................................................................. 2-20
Table 6-1. FM appendix to the service support annex of the OPLAN and OPOR ............... 6-14 |
1-06 | 8 | Preface
Field Manual 1-06, Financial Management Operations, provides doctrine on how financial management (FM)
supports unified land operations. The intent of this manual is to describe how FM complements combat power,
supports strategic and operational reach, and enables endurance. This manual provides the foundation that
supports development of the doctrine, organization, training, materiel, leadership and education, personnel, and
facilities domains to support the modular Army, and establishes how FM operations integrates and synchronizes
into the overall operations process.
The principal audience for Field Manual 1-06 is all members of the profession of arms. Commanders and staffs
of the Army headquarters serving as joint task force or multinational headquarters should also refer to
applicable joint or multinational doctrine concerning the range of military operations and joint or multinational
forces. Trainers and educators throughout the Army will also use this publication.
Commanders, staffs, and subordinates ensure that their decisions and actions comply with applicable United
States, international, and in some cases host-nation laws and regulations. Commanders at all levels ensure that
their Soldiers operate in accordance with the law of war and the rules of engagement. (See Field Manual 27-10.)
Field Manual 1-06 uses joint terms where applicable. Selected joint and Army terms and definitions appear in
both the glossary and the text. Terms for which Field Manual 1-06 is the proponent publication (the authority)
are italicized in the text and are marked with an asterisk (*). Terms and definitions for which Field Manual 1-06
is the proponent publication are boldfaced in the text. For other definitions shown in the text, the term is
italicized and the number of the proponent publication follows the definition.
Field Manual 1-06 applies to the Active Army, Army National Guard/Army National Guard of the United
States, and the United States Army Reserve unless otherwise stated.
The proponent of the Field Manual 1-06 is the United States Army Combined Arms Center. The preparing
agency is the Combined Arms Doctrine Directorate, United States Army Soldier Support Institute. Send
comments and recommendations using Department of Army (DA) Form 2028 (Recommended Changes to
Publications and Blank Forms) to Commander, U.S. Army Soldier Support Institute, ATTN: ATSG-CDI,
Building 10000, Fort Jackson, SC 29207-7045, by email to usarmy.jackson.93-sig-bde.list.jackson-atsg-cdid-
[email protected]; or submit an electronic DA Form 2028. |
1-06 | 9 | Introduction
The Army’s two capstone publications, Army Doctrine Publication (ADP) 1, The Army, and ADP 3-0, Unified
Land Operations, describe future United States military operations as joint campaigns requiring the cooperation
of, and coordination with, joint, interagency, and multinational organizations in addition to Army forces. The
core unit, the brigade combat team (BCT) consists of organic forces that are augmented and organized based on
mission, enemy, terrain and weather, troops and support available, time available and civil considerations
(METT-TC). Field Manual 1-06 describes FM capabilities that support these doctrinal publications.
This manual replaces the core functions of resource management (RM) and finance operations (FO) as terms.
Financial Management integrates these core functions under one term. The individual with singular
responsibility for FM at the theater Army, corps, and division (DIV) level is the assistant chief of staff,
Financial Management (G-8), who consults with the Financial Management Support Center (FMSC). The Army
has deployed modular FM units as part of the sustainment warfighting function within the theater sustainment
command (TSC), Expeditionary Sustainment Command (ESC), and the Sustainment Brigade (SUST BDE).
Army Financial Management is comprehensive in scope, from developing and analyzing funding requirements,
distributing available funds, executing and maintaining controls and auditable records, and producing internal
management and external accounting reports. This involves establishing a responsive and realistic requirements
process, and inculcating a cost culture that incentivizes good stewardship. The key system enabler for
accomplishing Army FM is the General Fund Enterprise Business System (GFEBS).
GFEBS is the Army’s integrated financial management system for funds distribution, execution and reporting.
The system provides real-time visibility of transactions as well as historical data to enable better analyses and to
make better informed decisions. GFEBS complies with statutory and regulatory requirements, enforces internal
controls and is the Army’s centerpiece for achieving unqualified financial audit opinions. GFEBS is an
Enterprise Resource Planning (ERP) system, and like all ERPs, results in the integration of related data (e.g.,
contracting), as well as changes to business processes.
GFEBS is implemented across the Army (i.e., Active Army, Army National Guard and Army Reserve), within
the Continental United States (CONUS), and with the deployed Army worldwide. While GFEBS involves a
new system, changes in business processes and the integration of data, it also involves standardization and
common business processes across the Army.
The FM mission includes support to stability operations such as providing FM support to host nation banking
institutions, developing economic assessments for a theater of operations, and coordinating with unified action
partners to implement the United States (U.S.) instrument of economic power. Unified action partners are those
military forces, governmental and nongovernmental organizations, and elements of the private sector with
whom Army forces plan, coordinate, synchronize, and integrate during the conduct of operations (ADRP 3-0).
Field manual 1-06 makes numerous changes from the first version. The most significant is the elimination of all
the appendices included in previous versions. The information has been modified and embedded throughout the
publication. All figures and tables have been revised and updated to reflect a more contemporary and accurate
description.
Field manual 1-06 contains eight chapters, in which the financial management core competencies are described
to reflect the broad reach of FM operations throughout the Army. These five core competencies are Fund the
Force, Banking and Disbursing, Accounting Support and Cost Management, Pay Support and Management
Internal Controls.
Chapter 1 discusses financial management mission, principles, and its core competencies. It describes the
tactical, operational, and strategic level support and the organization responsibilities and relationships with
unified action partners. The chapter articulates the different financial management staff elements and the
organization structure including SRC-14 details. |
1-06 | 10 | Introduction
Chapter 2 provides an overview of core competency; fund the force. Appropriations and authorization process
is described to include the different applicable legislative key terms, statues and laws.
Chapter 3 discusses the core competency banking and disbursing. A description of all aspects of banking
support and disbursing support, to include the close relationship between the two is explained in the various
sections of the chapter.
Chapter 4 provides information about pay support as a core competency in relation to both active duty and
reserve component pay.
Chapter 5 contains information on accounting support and cost management as core competencies. It describes
the stages of transactions at the strategic, operational, and tactical levels of accounting support. It also describes
the cost management process and its importance during every operation.
Chapter 6 covers the operational art and planning and all aspects of the military decision making process in
concern to financial management operations.
Chapter 7 describes the management internal controls as a core competency and the responsibilities inherited
during financial management operations.
Chapter 8 discusses the information management aspects of financial management operations. It gives a
description of the different automation systems in support of the mission. |
1-06 | 11 | Chapter 1
Financial Management Operations
Financial Management (FM) is defined as the sustainment of the U.S. Army and
its unified action partners through the execution of Fund the Force, Banking
and Disbursing, Accounting Support and Cost Management, Pay Support and
Management Internal Controls. FM operations have transformed to better support
the combatant commander (CCDR) by integrating all FM responsibilities under the
G-8. Commanders must leverage fiscal policy and economic power to enable
decisive action during unified land operations.
SECTION I – FINANCIAL MANAGEMENT MISSION AND PRINCIPLES
1-1. The Financial Management mission and principles remain steady and it is more relevant than ever
during these times of fiscal restraints and cost efficient planning.
MISSION
1-2. The FM mission is to ensure that proper financial resources are available to accomplish the Army’s
mission in accordance with (IAW) commanders’ priorities. These capabilities are conducted by properly
sized, modular FM structures in the context of FM operations planned and executed in consideration of
operational variables such as political, military, economic, social, information, infrastructure, physical
environment and time and mission variables such as METT-TC. FM capability resides at the Army’s
strategic, operational and tactical levels of support. The primary purpose of FM is to sustain and support
operations until successful mission accomplishment. FM operations extend Army forces’ operational reach
and prolong operational endurance, thereby allowing commanders to accept risk and create opportunities
for decisive results.
1-3. The FM mission is to analyze resource requirements, ensure commanders are aware of existing
resource implications in order for them to make resource informed decisions, and then obtain the necessary
funding that allows the commander to accomplish the overall unit mission. Key tasks are advising the
commander; identifying sources of funds; analyzing requirements; forecasting; capturing, analyzing and
managing costs; acquiring funds; distributing and controlling funds; certifying fund availability, and
managing commitments and obligations; managing reimbursement processes; documenting and
communicating key controls to process owners; and establishing and managing the Army Managers’
Internal Control Program (MICP).
1-4. The FM mission also supports the sustainment of Army, joint, and multinational operations through
the execution of key contingency tasks. These tasks provide timely contracting payments, various pay and
disbursing services, oversight and management of the Army’s Banking Program, implementation of FM
policies, and guidance prescribed by the Office of the Under Secretary of Defense (Comptroller)
(OUSD[C]). In addition, guidance is prescribed by national FM providers (e.g., U.S. Treasury, Defense
Finance and Accounting Service (DFAS), and Federal Reserve Bank [FRB]).
PRINCIPLES OF FINANCIAL MANAGEMENT
1-5. Similar to sustainment, there are six FM principles: stewardship, synchronization, anticipation,
improvisation, simplicity, and consistency. These principles are critical to maintaining combat power,
operational reach throughout the levels of war, and the endurance of Army forces. Although independent of
one another, these principles must be integrated in the planning and execution of FM operations at the |
1-06 | 12 | Chapter 1
strategic, operational and tactical levels of war. This integration facilitates the optimal allocation of
financial resources to accomplish the mission. FM principles are depicted in figure 1-1.
Example. FM leaders must provide responsive FM support that meets the changing nature of
the operational environment (OE). They must be able to anticipate changing requirements
created by changes in the mission or the OE. By applying the simplicity principle, FM leaders
ensure the transparency of their operations and demonstrate stewardship through the proper use
of resources by complying with existing regulations and statutes.
Figure 1-1. Principles of Financial Management
STEWARDSHIP
1-6. The Department of Defense (DOD) is entrusted by the American people as steward of the vital
resources (funds, material, land, facilities) provided to defend the nation. All available resources shall be
used in the most efficient means possible (JP 1-06). The Army operates under the mandate to use all
available resources in the most effective and efficient means possible to support the CCDR. Although not
mutually exclusive, these two goals – effectiveness and efficiency do not have the same meaning. FM
leaders must understand that 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 amount of output with the least amount of input, regardless of whether the output
achieves the desired outcome – “doing things the right way”. Certainly, 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/or attaining
the desired end state. Good stewardship requires the availability of timely and accurate financial
information to facilitate sound decision-making and ensure that resources are used in compliance with
existing statutory and regulatory guidance.
SYNCHRONIZATION
1-7. Synchronization is the arrangement of military actions in time, space, and purpose to produce
maximum relative combat power at a decisive place and time (JP 2-0). Synchronization of FM operations
requires that FM leaders arrange the placement of FM units and personnel in time, space, and purpose in
order to ensure that commanders receive the requisite FM support. In order to achieve synchronization, FM
leaders coordinate with the appropriate Military Services, DOD organizations, national FM providers and
intergovernmental organizations, as necessary, to align FM capabilities to theater requirements. Financial |
1-06 | 13 | Financial Management Operations
managers use the planning and orders process to synchronize FM throughout all phases of an operation and
tailor FM support to the unique and changing dynamics of the OE and mission.
ANTICIPATION
1-8. Anticipation is the ability of FM leaders to forecast requirements based upon professional judgment
honed by experience, knowledge, education, intelligence, and intuition. The ability of Army forces to
combine its core competencies into a fluid mix of offensive and defensive tasks, and stability operations
depends on a philosophy of command that emphasizes broad mission-type orders, individual initiative
within the commander’s intent, and leaders who can anticipate and adapt quickly to changing conditions
(ADP 3-0, Unified Land Operations). Financial managers must also visualize future operations and
determine the appropriate support. This requires a flexible and responsive execution of operations
providing FM support to the right place, at the right time and in the right composition. Anticipating
requirements necessitates staying abreast of operational plans (OPLANs), continuously coordinating with
supported units and higher headquarters, constant assessment of the OE, and positioning FM assets within
the area of operation (AO) to meet present and future operational needs in a continually evolving OE.
Financial managers anticipate changes in their mission and the OE through detailed planning and continual
coordination with supported commanders’ staff. Leaders frequently survey the OE to anticipate shifts in
requirements that impact FM operations. Anticipation also involves adjusting training plans prior to
deployment to ensure FM units and staffs can execute directed missions once in theater.
IMPROVISATION
1-9. Improvisation is the ability to adapt operations and plans for FM to changing situations and missions.
It includes task organizing FM units in non-traditional formations, submitting fiscal legislative proposals to
acquire new fiscal authorities, applying existing financial and communication technologies in new ways,
and creating new tactics, techniques and procedures to meet evolving requirements resulting from changes
in the OE and consequent modifications to the mission.
SIMPLICITY
1-10. Simplicity relates to processes and procedures to minimize the complexity of sustainment (ADP 4-0).
This principle speaks to FM processes, procedures, and the requirement to minimize complexity in
functions in order to reduce confusion. Simplicity fosters efficiency in the conduct of operations and
enhances the effective control of FM support to our forces. Clarity of tasks, standardized and interoperable
procedures, and clearly defined command relationships contribute to simplicity. Simplicity facilitates the
optimal utilization of resources, while ensuring effective support of forces.
CONSISTENCY
1-11. The principle of consistency involves the provision of consistent FM support and guidance to forces
throughout the AO. Financial managers must coordinate with the appropriate DOD organizations and other
Military Services to ensure the uniform provision of support to all forces in theater. This includes making
appropriate provisions for pay and services, establishing banking and cash management/currency support
payment of travel entitlements and cash operations to support the acquisition process (JP 1-06, Financial
Management Support in Joint Operations). Consistent FM guidance requires involvement in the running
estimate process and the command’s requirements board’s process, developing FM appendices to
OPLANS, and close coordination among FM units within theater.
SECTION II – FINANCIAL MANAGEMENT CORE COMPETENCIES
1-12. Financial management core competencies are the essence of what the Army expects us to do. They
represent our responsibilities and capabilities during unified land operations. Figure 1-2, on page 1-4,
illustrates FM core competencies. |
1-06 | 14 | Chapter 1
Figure 1-2. Financial management core competencies
FUND THE FORCE
1-13. Fund the force is the critical capability that matches legal and appropriate sources of funds
with thoroughly vetted and validated requirements. FM leaders execute this core FM capability across
the unified land operations. Fund the force applies to all levels of war – strategic, operational and tactical.
ADP 3-0, Unified Land Operations, acknowledges that strategic success requires full integration of U.S.
military operations with the efforts of unified action partners. In the context of military operations, strategy
develops an idea or set of ideas for employing the instruments of national power in a synchronized and
integrated fashion to achieve theater, national, and/or multinational objectives, JP 3-0, Joint Operations.
Fund the force at the strategic level entails operations that include setting policy, planning resources,
interpreting DOD and specific Office of the Undersecretary of Defense (Comptroller) (OUSD(C))
guidance, coordinating DFAS policies, following congressional legislation, and maintaining effective
oversight of execution at the program level.
1-14. The operational level links the tactical employment of forces to national and military strategic
objectives, JP 3-0, Joint Operations. At this level, FM provides commanders the required resources and
ensures the resources are used effectively and efficiently in compliance with existing fiscal laws and
regulations that involve executing funding, anticipating future requirements, and planning supporting
operations. At the operational level, the primary objective is to establish conditions favorable to the
successful conduct of tactical operations.
1-15. Tactics is the employment and ordered arrangement of forces in relation to each other. Joint doctrine
focuses this term on planning and executing battles, engagements, and activities at the tactical level to
achieve military objectives assigned to tactical units or task forces, JP 3-0, Joint Operations. Financial
Management operations at the tactical level focus on short term objectives that enable the mission of
maneuver units to succeed. At this level, fund the force tasks encompass immediate receipt and distribution
of funding. See Chapter 2, Fund the Force, for more information.
BANKING AND DISBURSING
1-16. Banking support is the provision of cash, non-cash and E-commerce mechanisms necessary to
support the theater procurement process and host nation banking infrastructure. Banking support
major tasks include: (1) Identifying partner agencies and documenting economic analysis of support host
country (2) Establishing theater Army Banking Policy & Procedures (3) Coordinating for E-commerce &
supporting technology (4) Opening and maintaining limited depositary account (LDA) and (5)
Coordinating for Host Nation Banking capability. |
1-06 | 15 | Financial Management Operations
1-17. 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 support is comprised of
currency management and support to operational contract support. Disbursing support major tasks include:
(1) Establishing Disbursing Station Symbol Number (DSSN) (2) Establishing and maintaining theater cash
holding authority (CHA) (3) Providing Cash Management/currency support (4) Providing report
requirements (5) Opening, maintaining and closing a limited depositary account (LDA) (6) Providing
Procurement support (7) Making special payments and (8) Performing personal cash services support. See
chapter 3, Banking and Disbursing Support for more information.
PAY SUPPORT
1-18. FM includes the provision to ensure military pay support is provided to all personnel assigned or
attached within the Financial Management Support Unit’s (FMSU) AO. FM units providing military pay
support must ensure that all Soldiers, regardless of component, receive timely and accurate pay in
accordance with existing statute and regulations. See chapter 4, Pay Support, for more information.
ACCOUNTING SUPPORT AND COST MANAGEMENT
1-19. Accounting support is the accurate and complete recording of financial transactions within the
Army Financial Management Information Systems and the review and reconciliation of these
financial transactions to ensure the proper expenditure of entrusted funds in support of unified land
operations.
1-20. Accounting requirements for unified land operations are immense, and they begin before the first
troop deployment. The quality of accounting records depends on the timely receipt and accuracy of
financial information. The level of accounting support depends upon the level of conflict and the
complexity of the operation. Accounting support also entails the accurate and complete recording of
financial transactions within the Army Financial Management Information Systems (FMIS). Additional
accounting support involves review and reconciliation of these financial transactions to ensure the proper
expenditure of entrusted funds.
1-21. Effective decision-making necessitates the consideration of resource implications of possible courses
of action in relation to both short term and long term objectives. Cost management enhances effective
decisions by collecting and linking financial (cost) data with non-financial output and performance data,
thereby presenting information in a way directly related to major mission objectives whether at the
Headquarters Department of the Army (HQDA) level or at the tactical unit level. Cost management will
provide Army leaders and managers - from HQDA down to brigade level - with real-time costs that are tied
to operational and functional activities.
1-22. Cost management collects and links financial (cost) data with non-financial output and
performance data, presenting the information in a way directly related to major mission objectives.
Cost management transforms accounting data into valuable and accurate cost information that enables the
commanders’ decision-making process. Commanders throughout the Army use cost information for
effective decision-making and performance management by analyzing their decisions in the context of both
short and long-term cost implications, selecting effective trade-off decisions in order to achieve the optimal
application of limited resources, and holding subordinates accountable for improving the effectiveness and
efficiency of their operations. For FM leaders, cost management demands a departure from the previous
FM culture that focused on input. Maximizing the budget was the mantra that drove many decisions
regarding budget execution. The cost culture requires the Army and in particular, the FM community to
optimize the use of fiscal resources by focusing on output and outcomes. Army leaders at all levels must
formulate and effect timely decisions that capitalize on available resources to achieve the best outcomes in
support of mission accomplishment. See chapter 5, Accounting Support and Cost Management, for more
information. |
1-06 | 16 | Chapter 1
MANAGEMENT INTERNAL CONTROLS
1-23. Managers’ internal control program provides reasonable assurance that establishes
accountability and control procedures to comply with applicable laws and regulations. In accordance
with Army Regulation (AR) 11-2, Managers’ Internal Control Program, all commanders and managers
have a statutory and inherent responsibility to establish and maintain effective management controls, assess
areas of risk, identify and correct weaknesses in those controls and keep their superiors informed. Financial
managers coordinate management controls throughout the unit. The MICP provides reasonable assurance
that established accountability and control procedures comply with applicable laws and regulations. As it
pertains to FM, the MICP provides reasonable assurance that obligations and costs comply with applicable
laws, funds are protected, payments are properly disbursed, and proper accounting is kept of all
expenditures (stewardship). The MICP must be established as soon as possible, but not at the expense of
operational or tactical considerations.
1-24. With the Chief Financial Officers Act of 1990, Congress mandated that all federal agencies produce
auditable financial statements. All federal agencies, except the DOD, have been able to produce auditable
statements. In order to focus the DOD efforts, The Office of the Under Secretary of Defense (Comptroller)
(OUSD(C)) outlined the Department of Defense (DOD) priorities for improving financial information and
achieving financial statement audit readiness. The 11 August 2009 OUSD(C) memorandum directs DOD
Components to improve budgetary information, as this is the information most useful to the Department's
decision makers. Specifically, DOD Components should focus on improving budgetary processes and
information to obtain an unqualified audit opinion on the Statement of Budgetary Resources (SBR).
Financial Managers document and communicate key controls to process owners in support to audit
readiness. See chapter 7, Management Internal Controls, for more information.
THE FISCAL TRIAD
1-25. The fiscal triad, depicted in figure 1-3, illustrates the legally binding process that governs the
critical path between contracting and financial management for acquisition management, internal
controls, and fiscal law prescribed for the procurement process. FM, contracting and legal counsel
(staff judge advocate (SJA) fiscal lawyer) comprise a system that fulfills required fiscal support, from the
acquisition and certification of funds, to the legal review of the proposed contracting action, to the
contracting for goods and services, and finally to the disbursing and accounting of public funds. At the
center of the Fiscal Triad is the unit commander, who generates mission requirements, and initiates the
process. This illustration emphasizes that the process exists solely to satisfy the unit commander’s mission
requirements. All elements of the Fiscal Triad must coordinate to conform to 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 each element works closely with the other to obtain products or
services to meet the commander’s needs in compliance with applicable laws and regulations. See chapter 3,
Banking and Disbursing Support, for more information. |
1-06 | 17 | Financial Management Operations
Figure 1-3. Fiscal triad
FINANCIAL MANAGEMENT SUPPORT TO FORCE PROJECTION
1-26. Force projection is the military element of national power that systemically and rapidly moves
military forces in response to requirements across the range of military operations (Field Manual 3-35,
Army Deployment and Redeployment). Force projection requires the Army, as part of a joint force, to alert,
mobilize, rapidly deploy, and operate effectively anywhere in the world. Successful force projection relies
on the proper and expeditious reception, staging, onward movement and integration (RSOI) of combat
forces into a theater of operations in support of a joint force commander. RSOI supports generating the
requisite combat power made available to a joint force commander to execute his mission in support of
national objectives. FM support to the RSOI process and supporting theater opening operations is critical to
the expeditious build up and sustainment of combat forces in a theater of operations. During a crisis
response, the Army deploys an assessment team composed of elements from the contingency command
post (CCP) within the Army Service component command (ASCC) headquarters. Integration of the Fiscal
Triad elements into the assessment team enhances the capabilities of the CCP to meet mission requirements
as the situation develops.
1-27. As the tactical military unit responsible for the theater opening mission, the SUST BDE will be one
of the first organizations into a theater of operations and designated as the Sustainment Brigade theater
opening. Elements from the Financial Management Support Unit (FMSU) and/or Financial Management
Support Detachment (FMSD) should deploy along with the SUST BDE Theater Opening in order to
execute Disbursing operations critical to the success of RSOI. Likewise, the G-8 within the responsible
corps or division should immediately deploy their early entry personnel in order to perform necessary FM
tasks. Theater opening is the ability to rapidly establish and initially operate ports of debarkation (air, sea,
and rail) to establish sustainment bases and to facilitate port throughput for the reception, staging, and
onward movement of forces within a theater of operations. (ATP 4-93, Sustainment Brigade). These
operations rely heavily on initial reception support in the form of contracted support, host nation support,
and/or military assets to immediately support the arrival of deploying units and their equipment. As part of
the Fiscal Triad, FM capabilities must be part of the initial flow of forces into theater to support the
contracting effort. Initial FM capability include:
* Fund the Force. |
1-06 | 18 | Chapter 1
Identify and obtain appropriate funding.
Certify funds and track costs.
* Disbursing Operations.
Cash management/currency support.
Procurement support.
E-commerce support
1-28. Well planned RSOI ensures that the required FM capabilities, along with representatives from other
elements of the Fiscal Triad, are sequenced early in the time-phased force and deployment data and are in
theater functioning before the first unit arrives. Even if this means initial displacement of some combat
forces, the benefits accrued include higher throughput, faster buildup of combat power, and earlier force
closure in the operation.
SECTION III – ARMY FINANCIAL MANAGEMENT WITH UNIFIED ACTION
PARTNERS
1-29. Today, the Army finds itself operating not only with other Services but other U.S. agencies ((e.g.,
Department of State (DOS), Treasury, U.S. Agency for International Development (USAID),
intergovernmental organizations and other nations as well). In the current OE, successful FM support
requires a broad understanding of the unique capabilities that other U.S. agencies, intergovernmental
organizations and our multinational partners bring to a theater of operations, typically in support of stability
operations. Along with these considerable capabilities, these partners introduce new complexities with
respect to FM planning and operations. Careful and constant coordination reduces the degree of complexity
and improves interoperability between U.S. Army forces and these other organizations. Intergovernmental
organizations exert either global or regional influence. These organizations possess well defined structures,
roles, responsibilities, expertise and resources to not only participate in complex operations but lead these
operations as well.
Note. Examples of global intergovernmental organizations are the United Nations (UN), its
agencies and the World Bank. Examples of regional intergovernmental organizations are the
North Atlantic Treaty Organization (NATO), the African Union, the European Union and the
Organization of American States. During stability operations, FM may entail either the provision
to or the receipt of support from these organizations requiring the use of one or more legal
authorities. For example, the Foreign Assistance Act of 1961, the United Nations Participation
Act of 1945, and Executive Order 10206 authorize various types of U.S. military support to the
UN, either on a reimbursable or non-reimbursable basis.
1-30. Each of the Services retains Title 10 United States Code (USC) responsibilities for the sustainment of
its respective forces. Title 10 USC Sec. 3013 grants the Secretary of the Army authority necessary to
conduct all affairs of the Department of the Army to include: recruiting, organizing, supplying, equipping
(including research and development), training, servicing, mobilizing, demobilizing administering
(including the morale and welfare of personnel), maintaining, and other functions described in the statute.
The Secretary of the Army exercises his or her Title 10 responsibilities through the Chief of Staff for the
Army (CSA) and the ASCC commander assigned to each combatant command. The ASCC is responsible
for all Army Title 10 functions within the combatant commander’s (CCDR) area of responsibility (AOR).
When assigned in support of a geographical combatant command (GCC), the ASCC is designated as a
theater Army and exercises administrative control (ADCON) over all Army forces within the combatant
commander’s AOR. The ASCC is responsible for preparing, training, equipping, administering, and
sustaining Army forces assigned to the CCDR.
1-31. Joint integration requires joint interoperability at all levels. This integration of joint forces and its
attendant capabilities create a joint interdependence where one or more of the Services purposely rely on
another Service’s capabilities to maximize the complementary and reinforcing effects of all Services
involved in the joint operation. Army forces operate as part of an interdependent joint force. The other
Services depend on Army forces to complement their capabilities. Combined joint capabilities defeat |
1-06 | 19 | Financial Management Operations
enemy forces by destroying their ability to operate as a coherent, effective entity. Integration is combining
all of the sustainment elements within operations assuring unity of command and effort. It requires
deliberate coordination and synchronization of sustainment with operations across all levels of war. Army
forces integrate sustainment with joint and multinational operations to maximize the complementary and
reinforcing effects of each Service components and national resources. One of the primary functions of the
sustainment staff is to ensure the integration of sustainment with operations plans. Sustainment of joint
forces is the deliberate, mutual reliance by each Service component on the capabilities of two or more
Service components (ADRP 4-0). Figure 1-4 illustrates the authorities that define the theater Army (TA)
sustainment responsibilities.
Figure 1-4. Authorities for theater Army sustainment responsibilities
1-32. The Secretary of Defense (SECDEF) may designate an executive agent (EA) IAW DOD Directive
(DODD) 5101.1, DOD Executive Agent. This EA is normally the Secretary of a military department and
with the EA designation retains the responsibilities, functions, and authorities to provide defined levels of
support for operational missions, administrative, or other designated activities that involve two or more
DOD components. By definition, the designation as an EA makes the organization responsible for a joint
capability within the boundaries of the EA designation (ADRP 4-0).
1-33. The CCDR possesses Directive Authority for Logistics authorizing the CCDR to issue directives to
subordinate commanders, to include directives regarding the provision of common user logistics. Under the
Directive Authority for Logistics, the CCDR may select a Service component as the lead Service to execute
specific common user logistics functions to include planning and execution of one or multiple common
user logistic functions. The CCDR may augment the lead Service logistics organization with capabilities
from another component(s) logistics organization as appropriate. The lead Service must plan issue
procedures and sustainment funding for all services/support issued to other Services as well as a method for
collecting reimbursement or items from the other Services (ADRP 4-0). FM leaders must be aware of such
designations and the impact of these designations on resource requirements in support of the assigned
mission.
1-34. The supported CCDR designates the lead Service for FM in the joint operation plan or order; the
CCDR should designate the same Service as lead Service for both FM and contracting. When designated
as the Lead Service for FM, the Army will normally fund multi-Service contract costs, unique joint force
operational costs, special programs, joint force headquarters (HQ) operational costs, and any other
designated support costs. During joint operation planning, the subordinate Joint Forces Commander (JFC),
based on guidance from the supported CCDR must delineate funding responsibilities between the FM lead
Service and other Service components.
1-35. Direct cost, cost such as labor, material or supplies that can be directly attributed to producing
a specific output of an organization, product or service. When required by DOD, separate cost accounts
are established to capture direct costs incurred in support of other organizations such as multinational |
1-06 | 20 | Chapter 1
forces and nongovernmental organizations (NGO). Joint FM doctrine identifies four FM objectives to
facilitate unified action and the prudent use of resources. These four objectives are:
* Provide commanders with the necessary information to make resource informed decisions and
then obtain mission-essential funding as quickly and efficiently as possible using the proper
source and authority of funds as directed in applicable guidance and agreements.
* Reduce the impact of insufficient funding on readiness. Financial managers can accomplish this
through such actions as seeking alternative funding sources, recommending no cost alternatives,
and ensuring that accurate cost estimates are provided to assist in the timely reimbursement of
Service component appropriated expenses.
* Ensure fiscal year integrity and avoid anti-deficiency violations. Fiscal year integrity and
possible anti-deficiency violations are a legal concern in joint operations. These concerns are
more pronounced when substantial contingencies occur in the third or fourth quarter. Basic fiscal
controls on appropriated funds are essential to protect against Anti-deficiency Act violations.
* Obligations and expenditures are incurred only by authorized individuals and only with
proper authorization (e.g., execute order).
* Obligations are incurred only after an appropriation or continuing resolution has
been passed by Congress.
* Obligations are incurred within the purpose, time, and amount limits applicable
to the appropriation.
* Conduct detailed FM planning and coordinates efforts between the Services and combatant
commands to provide and sustain resources. In addition, unity of effort in a joint environment
demands an increased financial situational awareness and will often include collaborative work
across the joint, interagency, intergovernmental, and multinational arenas.
1-36. These objectives and their application in the development of FM concepts of support for operational
plans and orders are discussed in detail in JP 1-06, Financial Management Support in Joint Operations.
1-37. When the Army is appointed the lead Service responsible for common FM support, the FM mission
with unified action partners ensures support of all aspects and agencies involved in the mission including
support to other Services. The mission also involves financial analysis and recommendations to help the
joint force make the most efficient use of its fiscal resources. Effective FM support across the range of
military operations from peacetime military engagement to major combat operations is a combat multiplier
in that it provides the commander with the financial resources needed to accomplish the mission. FM
support structure must provide the essential funding to support contracting requirements and accomplish
joint special programs.
1-38. Early and active participation by the senior joint task force (JTF) financial manager, in the deliberate
and crisis action planning processes is critical to successful integration of all components’ FM operations.
The senior financial manager must obtain and analyze the economic assessment of the joint operations area
(JOA) and begin initial coordination with the DFAS crisis coordination center. Furthermore, this individual
recommends JOA FM policies and develops the concept of FM operations support outlined in the FM
appendix to the operation plan (OPLAN)/operation order (OPORD). Other sources of information available
to the JTF FM element include the Department of State, the local embassy, the U.S. Department of the
Treasury, U.S. Department of Commerce, and the Central Intelligence Agency’s The World Fact Book
country reports. For a more detailed description of and instruction on the economic analysis, refer to JP 1-
06.
1-39. FM during humanitarian and disaster relief operations is critical to ensuring the proper use and
allocation of scarce fiscal resources supporting these complex operations and accomplishing the mission.
Humanitarian assistance and disaster relief operations are normally of relatively short duration-usually less
than 12 months. When the Army and the other Services provide assistance to an area outside the United
States, other nations participating in the relief operation will likely provide some financial assistance. At
the same time, U.S. costs will be incurred in providing support to other participating nations. Due to the
requirement to provide quick response to emergencies, participating forces must plan for any contingency.
Other Federal departments and agencies will also be involved. The Federal Emergency Management |
1-06 | 21 | Financial Management Operations
Agency (FEMA) coordinates the federal government's role in preparing for, responding to, and recovering
from domestic disasters. The USAID and the Office of Disaster Assistance extend assistance to countries
recovering from foreign disasters. These organizations address FM issues related to reimbursement, burden
sharing, assistance in kind (AIK), and cash contributions from other nations.
1-40. As a nation, the United States wages war employing all instruments of national power — diplomatic,
informational, military, and economic (JP 3-0, Joint Operations). At the strategic level, activities could
include providing foreign aid, granting or denying market access, seizing financial assets and imposing or
lifting economic sanctions. Examples at the operational level include, security assistance, fiscal policies
regarding the use of local versus U.S. currency, funding for employment generation programs, and support
to host nation banking institutions. Finally, at the tactical level, fiscal authorities can be requested to infuse
dollars into local economies to create employment and to support local communities.
1-41. CCDRs and subordinate JFCs must work with U.S. chiefs of mission, DOS, and other agencies to
best integrate military operations with the diplomatic, economic, and informational instruments of national
power to promote unity of effort in securing national objectives. FM operations in partnership with unified
action partners could include direct and indirect support to the theater commander’s efforts to synchronize
military operations and resources with those of other U.S. agencies in the application of the nation’s
economic power. In this role FM leaders must work as part of an integrated civilian-military team ensuring
security, developing local governance structures, promoting bottom-up economic activity, rebuilding
infrastructure, and building indigenous capacity for self governance. See chapter 2, Section V, Financial
Management Support to Military Operations in a Multinational Environment.
SECTION IV – FINANCIAL MANAGEMENT ORGANIZATIONS,
RESPONSIBILITIES AND ORGANIZATIONAL RELATIONSHIPS
1-42. The Army recognizes the requirement for representation of the sustainment warfighting functions in
headquarters staffs at divisions, corps, and ASCCs. Each of these warfighting headquarters has an
integrated sustainment cell consisting of the assistance chief of staff, personnel (G-1), assistant chief of
staff, logistics (G-4), G-8, and surgeon designed to function as the focal point for integrated sustainment
planning. FM assets are added to BCTs and sustainment brigades, providing an inherent FM capability to
sustain brigade operations for an extended duration of time.
1-43. FM capabilities are maximized when properly planned, synchronized, and executed with the
expeditionary contracting command (ECC), consisting of the following subordinate contracting formations:
contracting support brigades (CSB) at theater level, contingency contracting battalions (CCBN) at corps
and division level, and contingency contracting teams (CCT) at brigade level echelons. Figure 1-5 found in
page 1-12 depicts current FM operations. |
1-06 | 22 | Chapter 1
Figure 1-5. Financial management operations
STRATEGIC FINANCIAL MANAGEMENT
1-44. FM at the strategic level applies resources to achieve national objectives and provides strategic level
support to the combatant commander’s sustainment concept, theater security cooperation plan, nation
building strategy, and efforts to implement national policy. Financial managers follow statutory and
regulatory requirements and congressional or the administration’s mandates as they support the combatant
commander’s concept. The Assistant Secretary of the Army (Financial Management & Comptroller) (ASA
[FM&C])), United States Army Financial Management Command (USAFMCOM), and DFAS may provide
guidance and implementing instructions for strategic FM; however, direct communication between Army
FM organizations and the combatant commanders is critical. At the strategic level, Assistant Secretary of
the Army (Financial Management and Comptroller) (ASA [FM&C])) coordinates and synchronizes
procurement policy with the Assistant Secretary of the Army (Acquisition, Logistics and Technology)
(ASA [ALT]). FM organizations must synchronize policy and execution practices with contracting
command counterparts at the operational and tactical level to maximize use of resources, while preventing
fraud, waste and abuse. Other strategic partners include the Treasury, Army Audit Agency (AAA), and the
Department of Defense Inspector General (DODIG).
UNDER SECRETARY OF THE DEFENSE (COMPTROLLER)
1-45. The Under Secretary of Defense (Comptroller) (USD(C)) is the Department of Defense Chief
Financial Officer and who advises and assists the Secretary of the Defense in performing such budgetary
and fiscal duties as required of the Secretary of Defense. The USD(C) establishes and supervises the
execution of principles, policies, and procedures relating to the preparation and execution of DOD budgets;
fiscal, cost, operating, and capital property accounting and required progress and statistical reporting. The
USD(C) also establishes and supervises the execution of policies and procedures relating to the expenditure
and collection of funds administered by the DOD. Furthermore, the USD(C) shall inform each of the |
1-06 | 23 | Financial Management Operations
congressional defense committees regarding all matters related to the budgetary, fiscal, and analytic DOD
activities under the supervision of the USD(C).
ASSISTANT SECRETARY OF THE ARMY (FINANCIAL MANAGEMENT AND COMPTROLLER)
(ASA[FM&C])
1-46. ASA (FM&C) issues guidance and policies regarding all FM issues within the active Army. It
allocates funds for programs appropriated by Congress, monitors their execution, and recommends major
reprogramming of funds in coordination with the DA staff. Its mission is to formulate, submit, and defend
the Army budget to Congress and the American people; oversee the proper and effective use of
appropriated resources to accomplish the Army's assigned missions; provide timely, accurate, and reliable
financial information to enable leaders and managers to incorporate cost considerations into their decision-
making; provide transparent reporting to Congress and the American people on the use of appropriated
resources and the achievement of established Army-wide performance objectives; and manage and
coordinate programs for the accession, training, and professional development of Army financial managers.
ASSISTANT SECRETARY OF THE ARMY (ACQUISITION, LOGISTICS AND TECHNOLOGY) (ASA
(ALT))
1-47. ASA (ALT) serves, when delegated, as the Army Acquisition Executive, the Senior Procurement
Executive, the Science Advisor to the Secretary, and as the senior research and development official for the
Department of the Army. The ASA (ALT) also has the principal responsibility for all Department of the
Army matters related to logistics. Some of the responsibilities of the Office of the ASA(ALT) can include:
exercising the procurement and contracting authority oversight functions, including exercising the
authorities of the agency head for contracting, procurement, and acquisition matters pursuant to laws and
regulations, the delegation of contracting authority; designation of contracting activities; execution of the
acquisition function and acquisition management system for the Department of the Army. All Army
contracting authority flows from the ASA (ALT) through formal written delegation of authority to senior
contracting officials called Heads of Contracting Activity.
UNITED STATES ARMY FINANCIAL MANAGEMENT COMMAND (USAFMCOM)
1-48. The USAFMCOM is a strategic level command that serves as a field operating agency of ASA
(FM&C). USAFMCOM provides strategic financial management oversight and support to include:
financial management operations policy; field coordination for national provider support; Army liaison
with DFAS; administering the Army banking program; strategic Electronic Commerce and FM systems
integration, deployment and training; contingency operations technical training and validation for
deploying units, G-8s, and Financial Management Support Operations (FM SPO); systems deployment and
support; coordination for Army FM audits; classified financial management and accounting oversight; and
Army / Joint staff coordination.
DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS)
1-49. DFAS is responsible for the delivery and responsive accounting and financial management services
for DOD. They provide timely and useful information to decision-makers who can more effectively
manage their resources in support of our troops at home and abroad. DFAS is an agency supporting the
Office of the Under Secretary of Defense, Comptroller, and the principal advisor to the Secretary of
Defense for fiscal matters. As such, it is the responsibility of DFAS to coordinate and collaborate with all
civilian defense agencies, the military Services and combatant commands. DFAS may provide liaison
personnel to augment the FM staffs and in establishing theater accounting requirements.
OPERATIONAL FINANCIAL MANAGEMENT
1-50. Operational FM encompasses the support required to conduct major Army and joint operations, and
complements the sustainment focus on theater support operations involving force generation, force
sustainment, and redeployment. The TA G-8 is singularly responsible for all FM within theater. The TA G- |
1-06 | 24 | Chapter 1
8 is the principal FM advisor to the commander and directs, prioritizes, and supervises the operations and
functions of the G-8 staff sections assigned to the G-8 and the CCP. In coordination with the FMSC and
through the TSC, the G-8 establishes and implements command FM policy. The ASCC G-8 is responsible
for those operational FM tasks supporting theater, and advises the theater commander on laws and FM
regulations governing obligations, expenditures, and limitations on the use of public funds. The G-8
coordinates FM policies and practices with the ECC to ensure guidance is executed IAW DA mandates.
The FMSC supports ASCC, TSC, and ESC by providing cash management, internal controls, accounting,
automation, and technical oversight for FMSUs and FMSDs. The Corps G-8 is the primary financial
manager that manages funds to support the commander’s efforts and priorities during major combat
operations.
1-51. The TA is the primary headquarters to support the CCDR providing Area of Responsibilities (AOR)
wide Title 10, Army support to other Services (ASOS), common user logistics, and EA support for joint
and multinational forces deployed to a JOA. Each TA is designed to perform as a JTF / Joint Forces Land
Component Command (JFLCC) during small scale contingency operations (e.g., noncombatant evacuations
operations (NEO), Humanitarian Assistance and Disaster Relief) with reach back to the Main Command
Post and the initial entry CCP.
THEATER ARMY G-8
1-52. The theater Army G-8 mission is to analyze the commander’s priorities and missions in order to
recommend the best allocation of resources to accomplish the mission. The G-8 develops, coordinates and
synchronizes theater FM policy, requirements, and support. The G-8 manages the planning, programming
and budget execution (PPBE) process, identifies resource requirements and determines sources of funding
for ADCON and ASOS functions (Fund the Force). The G-8 provides advice and guidance concerning FM
planning and execution, and synchronizes operations within the JOA. The G-8 performs and oversees audit
readiness, management internal controls, cost management, and accounting functions as required by the
combatant commander. The G-8 mission is governed by regulatory guidance mandated by from public law.
The ASA (FM&C) and DFAS provide guidance on the proper use, safeguarding, and disbursement of
public funds in support of operations. Figure 1-6 depicts the theater Army G-8 organizational structure.
Figure 1-6. Theater Army G-8
Program Management Branch
1-53. The Program Management Branch plans and coordinates FM policy and support. The program
management director supervises the management section and the plans and programming section. The
branch capabilities include:
* Providing oversight to the coordination of the force flow for FM units.
* Managing the review and draft of policy, Standard Operating Procedures, and OPLAN annexes. |
1-06 | 25 | Financial Management Operations
* Developing the Command's five year Internal Control Evaluation Plan.
* Coordinating all external audits by U.S. Government Accountability Office (GAO) / AAA /
DODIG.
* Providing oversight of the FM staff assistance visits to subordinate offices.
* Coordinating the development of the combatant commander’s integrated priority list (IPL) in
coordination with the Combatant Command Joint Staff Directorate for Force Structure,
Resource, and Assessment (J-8).
* Coordinating the Command's annual Contract Management Review Board.
* Providing oversight to the coordination of the Program Objective Memorandum (POM)
submission for the Command.
* Coordinating ADCON and ASOS FM functions.
* Coordinating command and staff PPBE support to geographic combatant commander.
Management Section
1-54. The Management Section performs management functions for the command and monitors the orders
process for resource implications. Section tasks and responsibilities include:
* Administers Audit Readiness.
* Administers the MICP.
* Validates cost factors associated with requirements.
* Conducts contract cost analysis, manpower management, and contract review and performs lean
six sigma functions.
* Ensures proper coordination of audits with external agencies.
* Monitors operation orders (OPORDs) and fragmentary orders (FRAGOs) to ensure
synchronization of FM support into unit operations.
* Plans and coordinates FM support and prepares FM annexes in support of orders/plans.
Programs Section
1-55. The Programs Section provides oversight of the programming portion of the PPBE process to acquire
funding. The section chief is the command fiscal expert and advisor on DOD, Joint Chiefs of Staff (JCS)
and DA planning and programming documents (e.g., Strategic Planning Guidance, The Army Plan (TAP)).
The program section performs the following functions and responsibilities:
* Supervises and monitors legislative initiatives to assess impacts and provide input to
Congressional Liaison personnel and the Command.
* Responsible for the production of extended future year plans; associated programs and
supporting budgets IAW national and DOD policy guidance and the National Military Strategy
(NMS).
* Provides policy guidance for contingency planning and fiscal guidance.
* Determines the constrained mix of assets, which best satisfies the defense posture expressed in
the National Military Strategy, Strategic Planning Guidance, and other higher headquarters
directives.
* Supervises the development of the POM and the IPL.
* Reviews and analyzes change proposals, program budget decisions (PBD), program decision
memorandum (PDM), and attends joint quarterly readiness reviews and Joint Requirements
Oversight Councils.
Comptroller Branch
1-56. The Comptroller Branch is responsible for identifying resource requirements, types and sources of
funding, providing accounting and systems support of resources, supplying support for host nation
exercises and theater program managers. The comptroller supervises the Finance, Policy and Accounting |
1-06 | 26 | Chapter 1
Systems Section, Budget Execution & Analysis Section, Host Nation Assistance Section, and the Budget
Operations Section. The branch capabilities include:
* Acquiring, distributing and managing funds.
* Performing budget execution as determined by the commander.
* Providing oversight and supervision for coordination and synchronization of resource
requirements identification and fulfillment methods by identifying types and sources of funding.
* Providing advice and guidance concerning resource planning and execution to commanders and
staff.
* Synchronizing FM operations between the G-8 and CCP throughout the AO.
* Supervising and providing leadership and guidance for budgeting, receipt, distribution, and
execution of funding based on command requirements and priorities.
* Supervising and managing FMIS oversight.
* Coordinating for joint reviews, cost accounting, past year liquidation, past year trend analysis,
and management accounting support.
* Providing accounting programs policy, advice, assistance, and cost management assessment
during the military decision making process (MDMP) process for current and future operations.
* Preparing Budget Estimate Submission (BES).
Host Nation Assistance Section
1-57. Nation assistance is assistance rendered to a nation by foreign forces within that nation’s territory
based on agreements mutually concluded between nations (JP 3-0). The Host Nation Assistance Section
performs the following functions and responsibilities:
* Reviews theater-wide international arrangements and assesses financial impacts.
* Coordinates with Department of State or U.S. Embassy to negotiate and execute host nation
agreements regarding host-nation support (HNS) assistance in kind and applicable reimbursable
costs.
* Provides input to host nation negotiations, as required.
* Coordinates with internal and external staffs to ensure legal requirements are met.
FM Accounting, Policy, and Systems Section
1-58. The FM Accounting, Policy, and Systems Section performs the following functions and
responsibilities:
* Provides FM systems design, integration and modification.
* Identifies and manages funds available for immediate expenses.
* Captures operational costs via standard accounting systems and the management of the
operations systems that account for obligations and disbursements.
* Manages prior year unexpired appropriations.
* Accounts for cost of DOD real estate, equipment, supplies, civilian personnel, and other assets.
Budget Execution and Analysis Section
1-59. The Budget Execution and Analysis Section is responsible for budget execution and funds
certification in support of theater wide operations. This section performs the following functions and
responsibilities:
* Responsible for budget execution and fund certification in support of theater-wide operations.
* Monitors budget execution and fund certification compliance with applicable statues and
regulations.
* Tracks and reports costs of combat operations to support the reimbursement process.
* Coordinates with Army staff, supporting units, host embassies, host nation personnel, and the
Combatant Command. |
1-06 | 27 | Financial Management Operations
* Provides fund control, monitors fund execution, tracks and reports costs and obligations.
* Responsible for DD Form 448 (Military Interdepartmental Purchase Request), DA Form 3952
(Purchase Request and Commitment), temporary duty processing, files maintenance, and
Defense Travel System (DTS) management.
* Civilian pay management/execution.
Exercises and Programs Support Section
1-60. The Exercises and Programs Support Section provides FM support to exercises and theater program
managers (e.g. Flying Hours Program, JCS exercises, Combat Training Center). Tasks for this section
include:
* Monitors TA exercise budget execution for legal compliance.
* Identifies and manages funds available for immediate expenses.
* Performs analysis, planning, administration and control of DOD resources.
* Provides cost and economic analysis, forecasting, current year analysis, life support and other
sustainment costing, and strategic lift forecasting and tracking.
Budget Operations Section
1-61. The Budget Operations Section synchronizes operations between the main command post and the
CCP for policy, advice, assistance, and technical oversight. Monitors current operations budget execution
for compliance with fiscal law and current policy directives. The budget operations section also:
* Coordinates the execution of ADCON & ASOS FM functions.
* Monitors the orders process for resource implications.
* Reviews and coordinates contingency costs estimates.
* Provides fiscal advice, assistance & technical oversight during MDMP for current operations.
* Determines best practices and most efficient fiscal courses of action.
* Performs current FM planning and produces FM annexes in support of operational and
fragmentary orders.
* Conducts resource distribution via standard accounting systems across the AO.
Theater Army Contigency Command Post (CCP)
1-62. The ASCC CCP provides an early entry command and control capability for brigade and below to
execute humanitarian relief, peace enforcement, homeland defense/consequence management, and NEO
(permissive and non-permissive). It can operate for up to 30 days until reinforced by additional assets or
replaced by a division or corps headquarters. It contains FM capability to provide functions as initial theater
contingency focal point for FM operations in the JOA. Key tasks are to support the expeditionary
acquisition process through funds certification and execution, provide policy, advice, assistance, and
technical oversight of all DOD resources executed in support of contingency operations.
THEATER SUSTAINMENT COMMAND (TSC)
1-63. The mission of the TSC is to plan, prepare, rapidly deploy, and execute operational-level logistics
operations within an assigned theater. The TSC is capable of planning, controlling, and synchronizing
operational-level Army deployment and sustainment for the ASCC or JFC. It provides a centralized
logistics mission command structure for the theater Army, simultaneously supporting deployment,
movement, sustainment, redeployment, reconstitution, and retrograde. The TSC executes its mission
through the use of modular forces, to include ESC, SUST BDE, combat sustainment support battalions
(CSSB), and other modular sustainment formations. Sustainment brigades, functional groups, CSSBs, and
functional sustainment units (to include a FMSC and FMSUs and their subordinate detachments assigned to
the SUST BDE) serve as the building blocks of the force structure designed to execute TSC missions
within the theater. The Notional TSC Organizational Structure is depicted in figure 1-7 found on page 1-18. |
1-06 | 28 | Chapter 1
Figure 1-7. Notional theater sustainment command structure
1-64. As required by METT-TC, the TSC may extend its operational reach by deploying multiple ESCs or
sustainment brigades into specified operational areas in order to more effectively provide responsive
support to Army forces. ESCs can serve as forward headquarters of the TSC and provide mission command
for theater opening, theater distribution, and theater sustainment on an area basis within and between
specified operational areas. Depending on the command structure within the theater, ESCs and SUST
BDEs may be employed to support specific Army forces within a specific operational area, or to support
other ESCs or SUST BDEs with theater opening, theater distribution, and/or theater sustainment
capabilities.
1-65. The TSC headquarters provides multifunctional sustainment: supply, maintenance, transportation,
field services, FM, and human resources. The headquarters is geographically focused and globally
employable. The TSC commands and controls Army operational-level sustainment (less health service
support) in support of a joint or multinational force; and decentralized execution of sustainment operations
throughout the theater. Its subordinate units are assigned to a TA. Doctrinally, the headquarters operates
from fixed facilities in sanctuary and is collocated with the ASCC in order to most effectively perform its
mission command functions. In many situations, the TSC headquarters will remain static. When required,
the TSC employs ESCs as forward deployed command posts. The TSC may employ an ESC in this
capacity to provide a forward mission command presence, improve span of control, or mission command a
specified function. The combination of these capabilities gives the TSC commander the ability to organize
and provide tailored support such as theater opening, distribution, support to theater forces, and support for
redeployment, and retrograde of forces as directed by the theater Army IAW GCC directives and priorities.
The TSC as well as the ESC has embedded G-8 capability to support funding the subordinate commands
within the organization.
Expeditionary Sustainment Command
1-66. The ESC provides mission command for attached units in an area of operation as defined by the
TSC. As a deployable command post for the TSC, the ESC provides operational reach and span of control.
The ESC plans and executes sustainment, distribution, theater opening, and RSOI movement for Army
forces in unified land operations. The ESC may serve as the basis for an expeditionary joint sustainment
command when directed by the combatant commander or his designated multinational or JTF commander.
It normally deploys to the operational area and provides command and control when multiple sustainment
brigades are employed or when the TSC determines that a forward command presence is required.
Depending on the command structure within the theater, they may be employed to support specific Army |
1-06 | 29 | Financial Management Operations
forces elements within a specific operational area; or to support sustainment brigades with the theater
opening or theater distribution capabilities. The ESC is focused on synchronizing operational-level
sustainment operations to meet the day-to-day and projected operational requirements of the JTF.
Financial Management Support Operations (FM SPO)
1-67. The ESC FM SPO has undergone significant structural changes since the previous edition of this
manual. Now, FM SPO personnel are only at the ESC level. The ESC FM SPO is critical to the successful
execution of tactical FM operations within theater as this FM SPO plans, coordinates, and synchronizes FM
disbursing support, in coordination with the FMSC, for all units within an entire ESC’s assigned AO. The
FM SPO must possess the necessary experience and knowledge in FM operations in order to be a principal
FM asset to the ESC commander.
CORPS G-8
1-68. The modular corps is an operational level Army Headquarters capable of rapid transition to a JTF or
JFLCC for mission command of joint /multinational forces engaged in unified land operations. However,
the ability of the corps to transition to a JTF headquarters or JFLCC headquarters is heavily dependent on
joint augmentation, receipt of joint enabling capabilities, and comprehensive pre-activation training as a
joint headquarters. When required, a corps may become an intermediate tactical headquarters under the
land component command, with operational control (OPCON) of any combination of division, BCT, or
support brigades provided from the Army pool of forces or other Service equivalents. The corps
headquarters primary mission is to mission command land forces. Their focus is on conventional war
fighting during major combat operations through assignment of missions and allocation of resources to
subordinate units.
1-69. The Corps G-8, Assistant Chief of Staff for Financial Management (FM), is the Corps Commanding
General’s (CG) principal advisor on FM and chief of the FM element. When the corps serves as the JTF
HQ, the Corps G-8 is singularly responsible for all FM within the corps/JTF AOR. This element obtains
guidance on policy, appropriations and funding levels and provides to tactical financial managers. It
estimates, tracks, and reports costs for specific operations to support requests to the U.S Congress as
required. This element establishes the aggregate levels of fiscal support to be allocated and imposes
directed resource constraints. It provides input to higher HQs POM, prepares budget schedules and adjusts
budgets based on PBDs. The Corps G-8 chairs funding boards for corps forces. In addition, this element is
responsible for the following cells:
* FM Plans & Operations
* FM Budget Execution
* FM Special Programs
1-70. The Corps G-8 structure is illustrated in figure 1-8 on page 1-20. |
1-06 | 30 | Chapter 1
Figure 1-8. Corps G-8 organizational structure
Financial Management Plans & Operations
1-71. This cell provides the following capability:
* Identifies FM resource requirements and ensures related support is included in plans and orders.
* Provides costs to prepare and conduct operations.
* Performs analysis, planning, administration and control of resources.
* Provides policy and fiscal guidance for contingency planning.
* Synchronizes FM planning and execution with Contingency Contracting Battalion (CCBN).
* Executes the MICP.
Financial Management Budget Execution
1-72. This cell manages and provides financial oversight for appropriated funding programs (e.g.,
Operation and Maintenance, Army [OMA], Army Procurement, Military Personnel Army [MPA]). The cell
performs the following:
* Develops the corps budget.
* Monitors and reports budget execution.
* Captures costs via standard accounting systems.
* Tracks and reports costs.
* Provides cost management.
* Identifies and accounts for DOD funds and assets.
* Identifies and manages funds available for immediate expenses of supported divisions and
separate brigades.
* Certifies funds.
* Provides fund control.
* Monitors fund execution and obligations.
* Maintains accounting records.
Financial Management Special Programs
1-73. This cell manages and provides financial oversight for special funding programs (e.g. CERP, Iraq
Security Forces Funds, Afghanistan Security Forces Funds, and Transition Team Implementation Funds
and rewards funds). The cell performs the following:
* Develops the corps budget.
* Monitors and reports budget execution. |
1-06 | 31 | Financial Management Operations
* Captures costs via standard accounting systems.
* Tracks and reports costs.
* Provides cost management.
* Identifies and accounts for DOD funds and assets.
* Identifies and manages funds available for immediate expenses of supported divisions and
separate brigades.
* Certifies funds.
* Provides fund control.
* Monitors fund execution and obligations.
* Maintains accounting records.
THE FINANCIAL MANAGEMENT SUPPORT CENTER (FMSC)
1-74. The FMSC is a modular and tailorable operational FM unit whose mission is inextricably linked to
the TA G-8, but assigned to a TSC. In order to provide adequate theater and national-provider
responsiveness and support, the FMSC maintains visibility of all FM operations and placement of all
operational and tactical FM units in theater. The primary mission of the FMSC is to provide technical
oversight of all theater financial management units and serve as the principal advisor to the TA G-8 and the
TSC commander on all aspects of theater disbursing operations. Technical oversight of theater FM units
(FM companies and their subordinate detachments) encompasses the provision of recommendations and
advice to theater commanders and staff regarding the employment, integration, direction, and control of
their FM forces for the accomplishment of assigned missions. Technical oversight encompasses the
provision of recommendations and advice to theater commanders regarding the employment,
integration, direction, and control of financial management forces for the accomplishment of
assigned missions. Figure 1-9 depicts the FMSC organizational structure. Examples of technical oversight
include such matters as:
* Advising commanders on all aspects of FM operations.
* Assisting commanders with FM training and deployment preparedness through certification
exercises, disbursing operations inspections, training assistance visits, facilitating backfill
support, and planning with national providers.
* Identifying FM force structure requirements and recommending force flows of FM units.
* Recommending allocation and emplacement of FM units in theater
Figure 1-9. Financial management support center (FMSC)
1-75. In executing this mission, the FMSC, working in close coordination with FM support operations
(ESC FM SPO) team and G-8 staff, provides FM units with technical oversight and assistance with
technical training to ensure consistent, timely theater FM support in compliance with applicable regulations
and statutes. Other missions include but are not limited to: negotiations with host nation banking facilities,
advising unit commanders on the use of local currency, and coordination with national providers (e.g.,
Treasury, DFAS, ASA (FM&C), USAFMCOM) and the ECC to establish FM support requirements. Based
on METT-TC, it can deploy an element as an early entry module to provide initial theater banking,
currency, accounting, policy development, and other FM capabilities tailored to the mission. Other FMSC
functions include:
* Advise commanders on the use of local currency. |
1-06 | 32 | Chapter 1
* Develop FM policy and procedures for theater implementation.
* Prepare FM annexes in support of orders and plans.
* Provide advice regarding interpretation and dissemination of FM directives, policy, and
guidance developed by DA and national providers.
* Provide and/or coordinate technical training assistance to the FMSU and FMSDs within the
FMSUs AO.
* Indentify FM force structure requirements and monitor force flow of FM units.
* Establish and implement management internal controls for theater FM units to include FMSUs
and FMSDs.
* Account for theater appropriated and non-appropriated funds.
* Perform theater cash management operations.
* Coordinate establishment of LDA.
* Coordinate and establish host nation banking requirements.
* Establish and maintain FM information network in coordination with theater signal providers.
* Coordinate software and hardware updates to FMIS.
* Provide early entry capability to plan and execute disbursing operations.
* Establish and maintain cash holding authority.
* Manage and coordinate E-commerce programs and initiatives.
Banking Section
1-76. This section is responsible for theater currency (U.S. and foreign) support. The section coordinates
with host nation support and military banking operations to establish and sustain the flow of currency (local
or U.S.) to the FMSUs, other DOD Agencies, Services and multinational forces IAW inter service and
intergovernmental agreements. The Banking Section maintains a disbursing station symbol number
(DSSN), and may be designated to provide currency to all components of a joint and/or multinational force.
This section also coordinates with the State Department, local U.S. Embassy, USAFMCOM, DFAS,
provisional reconstruction teams (PRT), Task Force for Business Stability Operations (TFBSO) and/or the
Treasury to establish host nation banking support requirements. Banking Section is the U.S. Treasury
account holder for the central funding account and coordinates the selection of any limited depositary (LD)
institutions in theater. The Banking Section also facilitates the analysis of host nation financial institutions
for LDAs and for the establishment of local banks on DOD Installations. The section obtains support and
policy decisions from the DA Banking Officer.
Internal Control (IC) Section
1-77. This section operates under the direct control of the FMSC Director to ensure a high state of
technical proficiency is maintained in all operational elements of the FMSC, subordinate FMSUs and
FMSDs. The IC Section evaluates the effectiveness of existing accountability controls and ensures
compliance with applicable regulations, legislative directives, and management controls. In order to ensure
technical proficiency of theater units, this section conducts site assistance visits and on-site reviews of all
theater FM units. This section maintains records of all findings from the FMSUs and FMSDs. These
findings are provided to commanders and the TA G-8.
Automation Section
1-78. This section supports the information operations of the FMSC. The section coordinates and provides
installation of software and hardware updates to the FMIS (e.g., Financial Management Tactical Platform
(FMTP), Resource Management Tool (RMT), GFEBS, Stored Value Card (SVC) and Over the Counter Net
[OTCnet]). It interfaces with the supporting signal unit for communications requiring external maintenance
support for systems. The section ensures system integrity against viruses and ensures appropriate systems
security measures are in place. |
1-06 | 33 | Financial Management Operations
Accounting Section
1-79. This section is responsible for providing theater accounting support for ASCC, corps, and/or
Division G-8. The ASCC G-8 coordinates with the TSC for FMSC accounting support. This mission
includes cost capturing, maintaining current year and one prior year accounting records, and reporting the
status of all funds distributed and disbursed to the supported commands as well as to HQDA and other
national providers.
Policy & Plans Section
1-80. This section provides advice regarding the interpretation and dissemination of FM directives,
policies, programs, and plans. It also coordinates with the ESC FM SPO on employment of FM units.
During the pre-deployment stage, the Chief identifies FM functions required in theater, in conjunction with
the Director, USAFMCOM, and TA G-8. The Policy and Plans Section provides technical operating
guidance and data management for FM functions, and provides guidance for the types of funds, use of
funds, and accounting of funds for the contingency operation. Policy and Plans personnel also coordinate
civil-military operations with the civil-military operations directorate of a joint staff, and Assistant Chief of
Staff for Civil Affairs Operations, (J-9 or G-9), and provide advice on inflationary trends, international
balance of payments, and related wartime and economic issues within the theater of operation. This section
conducts economic impact assessments of the operational area in concert with J-9 or G-9 and civilian
officials.
TACTICAL FINANCIAL MANAGEMENT
1-81. Tactical FM generates and sustains combat power. Its focus is to provide FM support necessary to
meet the commander’s intent, concept of operations, and to maximize freedom of action at echelons below
corps. Fund the Force capability is embedded within the corps and Division G-8s and battalion and brigade
financial management staff officer (S-8). Aligned within the SUST BDE, a FMSU, and its FMSDs execute
disbursing operations (e.g., disbursing, accounting, and commercial vendor service support).
DIVISION G-8
1-82. The Division G-8 is the division staff proponent for all FM within the division’s AOR, and provides
the commander with mission essential funding to ensure operational success, and protect funds from fraud,
waste, and abuse. When the division serves as the JTF HQ, the Division G-8 is singularly responsible for
all FM within the JTF AOR. Figure 1-10 on page 1-24 illustrates the Division G-8 structure. The Division
G-8 coordinates, synchronizes, and funds validated resource requirements by identifying the appropriate
source of funds. The Division G-8s primary responsibility is to provide advice and guidance concerning
resources and that adequate funding sources are available to the division commander, the division staff, and
subordinate BCTs. |
1-06 | 34 | Chapter 1
Figure 1-10. Division G-8 organizational structure
1-83. The Division G-8 conducts a continuous analysis of the commander’s tasks and priorities in order to
identify sources of funding and to ensure that appropriate financial resources are available and properly
controlled. Responsibilities include:
* Provides FM advice to the commander and provides budget estimates for preparing and
conducting operations.
* Conducts FM planning and synchronizes execution with CCBN, the fiscal lawyer, the ESC FM
SPO, and the FMSUs in the division AO.
* Receives funding from higher headquarters and then distributes and controls funds; provides
status of funds and monitors obligations rates.
* Estimates, tracks, and reports costs for specific operations to support data call requests to higher
headquarters, the Army Budget Office (ABO), Office of the Secretary of Defense (OSD), and
the U.S. Congress for appropriations.
* Performs analysis, planning, administration, and control of fiscal, financial, material, and other
DOD resources.
* Provides policy and fiscal guidance for contingency operations through the division OPORD and
FRAGO issuing process.
* Establishes the appropriate funded levels of support for each BCT based on approved spend plan
from higher headquarters.
* Establishes Audit Readiness and the MICP throughout the division AO in order to provide
reasonable assurance that financial resources are being used appropriately and that funds,
property, and other assets are safeguarded against fraud, waste, and abuse.
* Provides input to higher headquarters for the annual supplemental funding request with
appropriate justification.
Budget Execution Section
1-84. The Budget Execution Section is responsible for the direct funding (i.e., OMA) support to the
division headquarters and subordinate assigned BCTs in the division AO. Primary functions include
operating the FM commitment and obligation system of record (i.e., GFEBS and GCSS-Army); managing,
loading and reconciling the document register; fund certification of all validated, approved, and funded
requirements; developing and executing the division spend plan; managing the funding of recurring
contracts; and providing support to the BCTs. Responsibilities include:
* Provides planning, programming, and budgeting support, budget analysis, management services,
and force management support.
* Tracks and reports costs of battlefield operations to support efforts of reimbursement of costs
initially paid from available training and readiness funds. |
1-06 | 35 | Financial Management Operations
* Provides fund control, monitors fund execution, tracks and reports costs and obligations.
Special Programs Section
1-85. The Special Programs Section is responsible for managing all specially created Theater specific
appropriated funds and provides financial oversight for all special funding programs. Ideally, the special
programs section will be separate and distinct from the budget execution section with its own RMT ledger
and document register. Responsibilities include:
* Identifies, certifies, and manages special funds available for immediate expenses for supported
BCTs.
* Provides special funds planning, programming, and budgeting support, budget analysis,
management services, and force management support.
* Tracks and reports special programs cost of battlefield operations.
* Provides fund control, monitors fund execution, tracks and reports costs and obligations of all
special programs.
* Special funding could include funding approved projects that support the civilian populace (not
U.S. Forces), a rewards program, and support to non-U.S. military forces.
Examples of special programs: Commander’s Emergency Response Program, Iraqi
Commander’s Emergency Response Program, Iraq Security Forces Funds and Afghanistan
Security Force Funds, Transition Team Implementation Funds, a subset of Iraq Security Forces
Funds, Pakistan Counterinsurgency Capability Fund, Rewards Funds – DOD Rewards Program.
THE FINANCIAL MANAGEMENT SUPPORT UNIT
1-86. The FMSU offers a modular and tailorable unit that gives the commander the capability to mission
command three to seven FMSDs during shape, deter, seize initiative, and dominate. During stabilize and
enable civil authorities, this is reduced to a maximum of five FMSDs. Assigned to the sustainment brigade,
the FMSUs primary mission is to provide general FM support on an area basis, to include support to joint
and multinational commands, units, Soldiers, authorized civilians and contractors. The FMSU analyzes the
supported commander’s tasks and priorities to identify the financial resource requirements that will enable
mission accomplishment. The FMSU is capable of augmenting other FM units to meet requirements at
echelons above division. It ensures regulatory guidelines, directives, and procedures are followed by
operational elements. The FMSU Commander is the primary account holder to the Treasury and the LDA.
The commander is also responsible for funding subordinate FMSDs, determining currency requirements
and replenishment (U.S. and foreign) needs, receiving collections, making payments on certified vouchers,
conducting enemy prisoner of war (EPW) and civilian internee (CI) support, safeguarding funds, and
protecting funds from fraud, waste, and abuse. Additionally, in conjunction with the FMSC Banking
Section, the FMSU establishes banking relationships with host nation banking institutions. The FMSU is
responsible for the management and execution of E-commerce programs, to include program oversight of
its FMSDs. The FMSU is depicted in figure 1-11 on page 1-26. The location of the FMSU HQs should be
determined by METT-TC. Strong consideration should be given to locating the FMSU in the proximity of
the Division G-8 and the CCT due to its critical role in operational contract support |
1-06 | 36 | Chapter 1
Figure 1-11. Financial management support unit (FMSU)
Headquarters Section
1-87. The Headquarters Section provides and coordinates unit level administration, training, and
sustainment support to company personnel and three to seven FMSDs, depending upon the phase of
operations. The section coordinates deployment of FM personnel and equipment. Upon arrival at a new
operational location, the section supervises the physical establishment of facilities for the FMSU, to include
the command post (CP). The FMSU requires sufficient transportation and communication assets to perform
numerous and simultaneous support missions during day or night operations. The requirement to execute
mission command increases the need for adequate transportation, maintenance, communication, power
generation, global positioning, and life support assets.
Financial Management Operations Section
1-88. The Financial Management Operations Section coordinates the overall operation and readiness
posture of the FMSU, provides financial policy and plans to subordinate FMSDs, and provides unit status
reports. Working closely with the FMSC and the Brigade S-8, this section coordinates all FM support
within the FMSU AO and tracks missions conducted by FMSDs. The section provides technical training
assistance to the FMSDs to include coordinating with the FMSC and other providers.
Commercial Vendor Services (CVS) Section
1-89. The CVS Section certifies contract payments (not to be confused with the task of certifying funds),
prepares payment vouchers, and forwards prepared vouchers to the disbursing section for payment.
Reconciles subordinate detachment contract payments and develops/updates proper accounting records
(Company Level Bill-Of-Register). The CVS section works closely with the CCBNs, the Senior CCT and
the Division G-8 to coordinate contracting support and to ensure legality, prompt payment, and
reconciliation of contract payments to identify unused funds that may be redirected for other critical
requirements.
Disbursing Section
1-90. The Disbursing Section generates payments (e.g., cash, electronic funds transfers, checks) on
properly prepared and certified vouchers, receives collections, receives and controls all currencies,
maintains accountable records, forwards accountable records to DFAS, cashes negotiable instruments,
makes foreign currency conversions, may maintain a contingency DSSN, and determines the need for
currency and replenishment requirements. The disbursing section serves as the central funding element,
providing cash management/currency support for assigned FMSDs. It also maintains inventory, replaces
and distributes as appropriate, E-commerce hardware (e.g., EagleCash cards, kiosks, point of sale devices). |
1-06 | 37 | Financial Management Operations
Audit Readiness
1-91. The IC Section, in conjunction with the FMSC IC section, establishes management internal control
processes to provide reasonable assurance that government funds are protected and safeguarded and
evaluates FM operations conducted by FMSDs, reporting deficiencies and citing corrective actions
required. The section also evaluates the effectiveness of existing procedures and internal controls, and
ensures compliance with applicable regulations, legislative directives, policies, and management controls.
The IC section may be augmented as required by the IC section within the FMSC to provide a more
detailed and robust IC capability, depending on the mission.
Automation Section
1-92. The Automation Section supports the information operations of the FMSU. The section coordinates
the installation of software and hardware updates to FMTP. The section coordinates with the supporting
signal unit for communications support and for external maintenance support. The section ensures system
integrity against viruses and ensures appropriate system security measures are in place. It also supports E-
commerce software and hardware requirements for the FMSUs and FMSDs, to include any required signal
support.
Pay Support
1-93. The FMSU oversees the execution of pay support functions of subordinate detachments, generates,
consolidates, and analyzes reports for distribution to higher FM echelons. The FMSU task organizes from
existing company sections to accomplish the pay support mission. The FMSU, in coordination with the
brigade S-8, reports systemic issues (i.e., Systems or policy) directly to the FMSC.
FINANCIAL MANAGEMENT SUPPORT DETACHMENT
1-94. The FMSD is the lowest echelon of FM support and is both a modular and tailorable force. The
FMSDs primary mission is to provide general support typically within a division AOR or as directed by the
FMSU. The increased complexity and decentralized nature of missions assigned to tactical level units may
require direct FM support to units such as a brigade combat team (BCT) and other brigade-size elements.
In these cases, the FMSU will determine the level of direct FM disbursing support and may embed an
FMSD or Financial Management Support Team(s) (FMST) within the supported unit. This determination
requires METT-TC analysis that considers several factors to include the nature of the supported unit’s
mission, geographic dispersion and composition of units/organizations supported, and availability of FM
units. This assessment should be made in coordination with the Brigade S-8 and the FMSC. Within the
detachment, the headquarters element provides mission command for four FMSTs, the CVS, and the
disbursing sections. The FMST provides mobile support to all units and Soldiers in the designated AOR.
Capabilities include timely and accurate payment for contractor and commercial vendor support, disbursing
support, funding support, and pay support. The FMSTs can operate independently of the detachment
headquarters over significant time and distance to support CCT and other critical operations. The
detachment Disbursing Section provides currency to the teams for mobile missions, makes payment on
certified vouchers, receives collections, controls all currencies, cashes negotiable instruments, issues local
and partial payments, makes foreign currency exchanges, maintains accountable records, funds EPW pay
support, and determines needs for U.S. and foreign currency. The Commercial Vendor Services Section
certifies payment of contracts, working closely with CCTs, and the FMSU CVS Section to ensure legality,
prompt payment, and reconciliation to identify unused funds. The FMSD is also capable of augmenting
other FM units to meet requirements at all echelons for dispersed operations and mobile FMSTs (including
multiple and simultaneous support missions), increasing the requirement for a detachment to have adequate
transportation, maintenance, communications, global positioning, and night vision and life support assets.
Enhanced communications and information technology equipment (e.g., FMTP) are critical for the FMSD
to accomplish its mission. The FMST can be augmented with additional support from detachment
leadership. Figure 1-12 on page 1-28 depicts the FMSD organizational structure. |
1-06 | 38 | Chapter 1
Figure 1-12. Financial management support detachment (FMSD)
Detachment Headquarters
1-95. The FMSD commander is responsible directly to the FMSU Commander and coordinates the
deployment of detachment personnel and equipment. When deployed away from the unit location, the
detachment Commander supervises the physical establishment of facilities for the detachment, to include
the CP. The Detachment Sergeant coordinates administration, maintenance, and logistic support.
Disbursing Section
1-96. The disbursing section provides disbursing capability (cash, non-cash mechanisms and E-commerce
tools) to the FMSTs and Pay Agents, makes payments on properly prepared and certified vouchers (not to
be confused with funding certification), receives collections, receives and controls all currencies, cashes
negotiable instruments, makes foreign currency exchanges, maintains accountable records, and determines
currency requirements. The section is also responsible for the issuance of new or replacement EagleCash
cards as well as maintenance and management of kiosk and point of sale devices in its supported area. The
FMSD Disbursing Section augments the FMSU when co-located. The Disbursing Officer (DO) provides
cash control and certifies payments.
Financial Management Support Team (FMST)
1-97. The FMST provides disbursing and pay support to all units and Soldiers in their AOR. The FMSD is
designed to support mission requirements with four mobile teams. When METT-TC dictates, the FMST
can be augmented with additional support from the detachment. All accountable items are cleared through
the disbursing section of the detachment.
Commercial Vendor Services (CVS) Section
1-98. The CVS Section certifies payment of contracts (not to be confused with funding certification),
prepares payment vouchers, and forwards prepared vouchers to the detachment Disbursing Section for
payment. The CVS section works closely with the CCT, the CCBN, and the FMSU CVS Section to
coordinate contracting support and to ensure legality, prompt payment, and reconciliation of contracts.
BRIGADE LEVEL FINANCIAL MANAGEMENT
1-99. Operating under the mission command of sustainment brigades, the financial management support of
Army forces is essential to the overall mission in the area of operations.
SUSTAINMENT BRIGADES
1-100. Sustainment Brigades are the primary execution command of multifunctional operational-level
sustainment support. They exercise mission command of operational-level sustainment operations (less |
1-06 | 39 | Financial Management Operations
medical support) to include area support of supply, maintenance, transportation, FM and Human Resources
throughout their specified AO. In consequence of their mission command role of FM tactical units,
Sustainment Brigade commanders are responsible for the provision of Disbursing Operations within their
AO and for the logistic and administrative support of attached FM units. Sustainment brigades may be
placed in direct support of Army forces elements when appropriate to the operational area command
structure.
1-101. The SUST BDE S-8 is the FM expert on the SUST BDE Commander’s principal staff. It is the
critical focal point in planning FM support that allows the SUST BDE to accomplish its mission. The S-8
accomplishes duties that include the following:
* Identify, certify, and manage funds available for immediate expenses.
* Integrate all FM requirements into SUST BDE’s operational planning.
* Utilize staff, commanders, training calendar, fiscal triad, and analysis of full cost to develop
funding requirements and submit requirements to the higher HQ.
* Assist in the develop the FM Concept of Support.
* Receive, develop, and disseminate FM guidance at the brigade level.
* Monitor and report status of funding.
* Submit and monitor the status of requirements packets/spend plans to the appropriate acquisition
board.
* Coordinate contracting and FM support for the SUST BDE’s Field Ordering Officers (FOO) and
pay agents (PAs).
* Monitor execution of the SUST BDE’s contract expenditures.
* Manage the Single Charge Card Solution program.
* Serve as the coordinator for the brigade’s MICP.
BRIGADE COMBAT TEAMS (BCT) S-8
1-102. The BCT is the basic deployable unit of maneuver in the U.S. Army. A BCT consists of one
combined arms maneuver brigade, and its attached support and fire units. Brigade combat teams are
generally commanded by a colonel (O-6). In some rare instances, they will be commanded by a brigadier
general. A BCT carries with it support units necessary to sustain its operations separate from its parent
division for a limited duration. Figure 1-13 on page 1-30 depicts financial management operations during
overseas contingency operations (OCO) in a GFEBS environment. To execute BCT operations, the BCT
HQ requires the FM capability of the Brigade S-8 which include the following:
* Identify, certify, and manage funds available for immediate expenses.
* Integrate all FM requirements into operational planning.
* Utilize staff, commanders, training calendar, fiscal triad, and analysis of total cost to develop
funding requirements and submit requirements to the higher HQ.
* Receive, develop, and disseminate FM guidance at the brigade level.
* Monitor and report status of funding.
* Submit and monitor the status of requirements packets/spend plans to the appropriate board.
* Coordinate contracting and FM disbursing support for FOOs and pay agents (PAs).
* Manage the Single Charge Card Solution.
* Serve as the coordinator for the brigade’s MICP.
* Monitor execution of the BCTs contract expenditures. |
1-06 | 40 | Chapter 1
Figure 1-13. Notional FM overseas contingency operations (OCO)
Note. FMIS will be discussed in chapter 8. The General Fund Enterprise Business System
(GFEBS) supports FM operations at the lowest level.
SECTION V – OPERATIONAL CONTRACT SUPPORT (OCS)
1-103. OCS is the ability to plan, orchestrate and synchronize the provision of contract support
integration, contracting support, and contract management. These three capabilities are inextricably linked
to meeting mission requirements through the acquisition process. The FM works closely with the following
organizations depicted below to support funding and payment requirements for OCS.
1-104. Contingency contracting is a subset of OCS and includes the process of contracting for supplies,
services, and minor construction from commercial sources in support of contingency operations.
EXPEDITIONARY CONTRACTING COMMAND (ECC)
1-105. The ECC, a subordinate command under the Army Contracting Command and Army Materiel
Command, plans and provides effective and agile contracting support to Army Service component
commands (ASCCs) in support of Army and joint operations. The ECC consists of theater- and corps-
aligned contract support brigades (CSB), contingency contracting battalions (CCBN), and contingency
contracting teams (CCT). While the Mission and Installation Contracting Command (MICC) provides
contract support to CONUS installations, the ECC provides comparable effective and responsive
contracting support for installations, expeditionary missions (including Army, joint, or multi-national
exercise support), and contingency operations outside of CONUS. |
1-06 | 41 | Financial Management Operations
CONTRACTING SUPPORT BRIGADE (CSB)
1-106. CSBs are command selection list, colonel-level TOE commands assigned to the ECC. The CSB
commander is the Army’s primary theater strategic and operational level contracting support planner and
advisor, and has mission command of Army theater support contracting organizations. Currently, CSB
Headquarters (HQs) are aligned to each theater Army, the one field Army (the theater and field armies are
hereafter referred to as an army service component command or ASCC) and two Army corps headquarters.
However, regardless of habitual alignment, the CSB may deploy to any theater of operations to support the
ARFOR commander as directed. Once deployed within a theater of operations, the CSB can command
multiple contracting battalions within the theater. Forward stationed CSB commanders are dual-hatted as
the installation theater or field army principle assistant responsible for contracting (PARC) and, as such,
have a PARC tables of distribution and allowances (TDA) office, in addition to the ASCC-aligned CSB
TOE structure. While these forward stationed PARC TDA offices can provide limited reachback and
temporary operational augmentation support, it is important to note the CSB TOE is a deployable
organization separate from the theater or field army PARC TDA structure.
1-107. The primary operational contracting mission command headquarters is the CSB. The 22-person
CSB headquarters can either be theater-committed and aligned to provide direct support to an ASCC, or it
can be globally-available and aligned to provide direct support to a corps. In either case, the CSB
Commander typically serves as the Army’s Senior Contracting Official within an assigned area of
operations. If the Army is designated as the lead service for contracting, the CSB Commander may also
serve as Senior Contracting Official for Joint contracting personnel deployed to that same area of
operations.
1-108. As the senior Army contracting element within the ASCC or corps, the CSB provides contracting
advice and assistance to the supported commander and staff, including assisting with preparation of Annex
W (Contract Support Integration Plan) to deliberate and crisis-action plans. The CSB plans and executes
theater support contracting support within the assigned area of operations and performs tasks such as
providing mission command for assigned or attached contracting personnel, establishing contracting
priorities of support, participating in or, if designated as lead service for contracting, leading the Joint
Contract Support Board, developing, reviewing, and managing the contingency contracting processes, and
developing and implementing contracting-related policies and procedures to enable the operational
commander’s desired end-state. The CSB also coordinates with sister service, external support, and system
support contracting elements to reduce competition for resources, deconflict priorities, and eliminate
unnecessary, redundant support.
1-109. The FMSC should coordinate closely with the CSB Contract Support Plans and Operations officer
to ensure FM and contract support are well-planned and synchronized within the theater.
CONTINGENCY CONTRACTING BATTALIONS (CCBN)
1-110. The CCBN is a globally-available unit providing mission command of subordinate contracting
units or personnel and is responsible for planning, directing, and supervising contract award,
administration, and closeout for supplies, services, and construction. The CCBN reviews internal and
external contractual actions to ensure statutory, regulatory, and procedural compliance and establishes
programs to ensure maximum competition.
1-111. The 13-person CCBN headquarters is typically employed in either the division or corps rear area.
When aligned with a division headquarters, the CCBN provides mission command of CCTs providing
direct or general support to units in the division AOR. As the senior Army contracting commander in the
division area, the CCBN commander provides advice and mission planning assistance to the division
commander and staff. When positioned in the corps area and aligned with a corps headquarters, the CCBN
provides general support on an area basis through its assigned or attached CCTs. While the CSB also
operating in the corps area is focused on operational-level planning, policies, and procedures, the CCBN is
focused on mission command of downtrace elements as they execute tactical-level contract support.
Though aligned and providing DS/GS to an operational force, the CCBN remains assigned to the CSB
headquarters, even in small-scale operations where the CSB may not deploy forward. |
1-06 | 42 | Chapter 1
1-112. In many operations, the CCBN will establish a Regional Contracting Center, with CCBN
personnel forming the foundation of the Regional Contracting Center. The Regional Contracting Center
provides general support on an area basis, as well as oversight and mission command of subordinate,
geographically-dispersed regional contracting offices. The CCBN Commander serves as Chief of the
Contracting Office (COCO) with greater authority than a typical contingency contracting officer who is the
service member or Department of Defense civilian with the legal authority to enter into, administer,
modify, and/or terminate contracts (JP 4-10).
1-113. The FMSU and/or FMSD should coordinate closely with the CCBN (or Regional Contracting
Center) to ensure FM and contract support within the division or corps area is well-planned and
synchronized.
CONTINGENCY CONTRACTING TEAM (CCT)
1-114. The CCT consists of five contingency contracting officers and is the foundational building block
of theater support contract writing and execution. A CCT is capable of deploying individually in support of
small-scale operations, particularly in direct support of a BCT, Sustainment Brigade, or other brigade-sized
element. The CCT may also deploy as part of a larger CSB or CCBN structure to support large-scale
operations typically involving a Joint Task Force, division, or corps headquarters. The CCT’s mission and
position, as well as operational phase, will dictate whether the CCT provides direct or general support,
ultimately determined by the senior contracting commander. One or more CCTs may be combined to form
a regional contracting office to provide general support on an area basis, with the senior officer designated
as Chief of Contracting Office. The FMSD should synchronize and plan FM operations with the supporting
CCT (or regional contracting office) to ensure effective, efficient support to the warfighter.
Note. Current Army force structure includes the Contingency Contracting Battalion (CCBN);
however, the differences between the CCT and CCBN are minor and the two are generally
interchangeable. |
1-06 | 43 | Chapter 2
Fund the Force
The Army cannot operate without funding. Funding the force constitutes one of
Financial Management’s core competencies and contributes to the Army’s role in our
nation’s defense. Commanders leading formations at all levels of war are responsible
for the appropriate allocation and use of scarce resources, to include funding, in the
accomplishment of their assigned missions. Fund the force is the critical capability
within the Financial Management (FM) core competencies, which matches legal and
appropriate sources of funds with thoroughly vetted and valid requirements. Fund the
force provides flexibility through methods to augment, and in some cases, lead the
effort in obtaining the effects the commander is trying to achieve.
Providing funding support is a complex endeavor and requires financial managers at
every level to leverage multiple appropriations, some of which were provided
initially for peacetime support, along with appropriations that are newly created by
Congress specifically for an operation. In order to successfully fund the force,
commanders and financial managers alike need a thorough understanding of the
statutes and regulations that govern the use of appropriated and non-appropriated
funding. The financial manager must have an understanding of the flow of funds
from Congress to the unit level, the appropriations/authorization process and the
administrative control of funds. The financial manager must work closely with the
fiscal lawyer to ensure compliance with fiscal requirements established by law. This
chapter discusses the appropriation and authorization process, fiscal law, and funds
management support at the strategic, operational and tactical levels.
SECTION I – APPROPRIATIONS/AUTHORIZATION PROCESS
2-1. Congress exercises the power granted to it under the Constitution, which states, “No money shall be
drawn from the Treasury, but in Consequence of Appropriations made by Law.” The power to appropriate
is a legislative power. Congress has further exercised this legislative power by setting legal limits on U.S.
government officials.
Example: A U.S. government official may not commit the government to spend more than the
amount appropriated by law and may not make such obligations before an appropriation funding
those activities becomes law, unless such action is statutorily authorized. An appropriation may
be used only for the programs and activities for which Congress made the appropriation, except
as otherwise provided by law. Violation of the appropriation and authorization statutes could
result in administrative and/or criminal sanctions.
2-2. The President has an important role in the appropriations process by virtue of his constitutional
power to approve or veto entire measures, unless Congress overrides a veto. The President also has
influence, in part, because of various duties imposed by statute, such as submitting an annual budget to
Congress.
2-3. As depicted in figure 2-1 in page 2-2, the President initiates the appropriations process by submitting
the President’s Budget for the upcoming fiscal year to Congress. The President is required to submit the
annual President’s Budget on or before the first Monday in February. The President recommends spending |
1-06 | 44 | Chapter 2
levels for various programs and agencies of the federal government in the form of budget authority because
Congress provides budget authority to agencies as opposed to cash. When the President submits his budget
to Congress, each agency, such as the DOD, generally provides detailed justification materials to the House
and Senate appropriations subcommittees with jurisdiction over its funding.
Figure 2-1. Appropriation/authorization process
2-4. In response to the submission of the President’s Budget, Congress adopts a budget resolution that
sets the total new budget authority and outlay levels for each fiscal year covered by the resolution (i.e., The
upcoming fiscal year plus the four subsequent fiscal years). The budget resolution also distributes federal
spending among twenty functional categories, such as national defense, transportation and agriculture. The
budget resolution is not law nor is it sent to the President. It does not provide budget authority or raise or
lower revenues; instead, it is a guide for the House and Senate as they consider various budget-related bills,
including appropriations and tax measures.
2-5. Figure 2-1 begins its depiction of the appropriation/authorization process with both the House of
Representatives and Senate considering the appropriations measures simultaneously. Traditionally, the
Senate would wait until it received the House-passed bill to begin its consideration of the appropriation
measure. During the House’s consideration of the bill, the House Appropriations Committee (the House
Armed Service Committee for the authorization bill) through its defense appropriation sub-committee with
jurisdiction over the defense appropriation amends or “marks up” the draft version of the bill and then upon
completion, reports the bill to the House floor for consideration and passage. After passage, the House
sends the bill to the Senate. The Senate Appropriations Committee (the Senate Armed Service Committee
through its sub-committee with jurisdiction over the defense appropriation for the authorization bill) marks
up the House version of the bill and reports the bill to the Senate floor for additional amendments and
consideration. Both chambers have their own rules regarding amending appropriation bills. The Senate then
passes its version of the appropriations/authorization bill.
2-6. Generally, members of the defense appropriations sub-committees for both the House and Senate and
the chair and ranking minority members of the full committees meet to negotiate over differences between
the House and Senate versions of the bill. Under House and Senate rules, the negotiators or conferees are
usually required to remain within the scope of the differences between the positions of the two chambers.
In their agreement, the proposed spending/limitations on programs and/or activities must remain within the
range established by the House and Senate versions. The Senate typically passes a single substitute |
1-06 | 45 | Fund the Force
amendment to each House bill. In this case, the conferees must reach agreement on all points of difference
between the House and Senate versions before reporting the conference report in agreement to both houses.
When this occurs, the conferees propose a new conference substitute for the bill as a whole.
2-7. Usually, the House considers conference reports on appropriations measures first because it
traditionally considers the measures first. The first house to consider a conference report has the option of
voting to recommit the report to the conference for further consideration, rejecting the conference report, or
adopting it. After the first house adopts the conference report, the conference is disbanded--leaving the
second house, usually the Senate, with the choice of accepting or rejecting the conference report.
Conference reports cannot be amended in either the House or Senate. If the conference report is rejected, or
is recommitted by the first house, the conferees negotiate further over the disputed areas of the report. The
bill cannot be sent to the President until both houses have agreed to the entire text of the bill.
2-8. After Congress sends the bill to the President, he has 10 days to sign or veto the bill. If the President
vetoes the bill, he sends it back to Congress. Congress may override the veto by a two-thirds vote in both
houses. If Congress successfully overrides the veto, the bill becomes law. If Congress is unsuccessful, the
bill dies.
2-9. In instances when Congress and the President do not complete passage of the regular appropriations
acts prior to the beginning of the new fiscal year, Congress will pass a continuing resolution to fund current
government operations beyond 1 October of the new fiscal year. A continuing resolution (CR) is an
appropriation act that provides budget authority for federal agencies, such as the Defense Department, to
continue operation in the absence of a regular appropriation act.
2-10. A funding gap results when neither an appropriation act nor a CR exists and current budget authority
expires at the end of the fiscal year. Operations during a funding gap are considerably limited and
operational effectiveness significantly hampered. Financial managers must refer to the CR to determine
exact authority authorized for that particular CR time frame.
ADMINISTRATIVE CONTROL AND DISTRIBUTION OF FUNDS
2-11. Section 1514(a) of title 31, United States Code requires DOD components, to include the Department
of the Army, to establish and maintain effective controls over appropriations and other funds. By law and
regulation, each DOD component must design systems for administrative control of funds so that formal
administrative subdivisions of funds are placed at the highest practical organizational level consistent with
effective and efficient management. Additionally, each component shall restrict the use of limitations on
available funds to those necessary to comply with statutory provisions in keeping with the appropriate
DOD Authorization or Appropriation Act. No DOD official may authorize or create any obligation or make
any expenditure in excess of the amount provided for by law. Department of Defense Financial
Management Regulation (DODFMR) Vol. 14, Administrative Control of Funds and Anti-Deficiency Act
Violations, lists other regulatory stipulations such as rules for delegation of authority, administrative control
systems and statutory limitations and duties of DOD officials. Within this process of controlling funds,
funds are distributed either formally (formal subdivision of funds) or informally (informal subdivision of
funds) from higher level organizations to lower level organizations within the executive branch and the
OUSD(C). Enterprise Funds Distribution (EFD) and GFEBS are the official funds control management
systems for DOD.
2-12. Formal subdivisions occur when appropriations are subdivided by the executive branch departments
and agencies. These formal divisions are referred to as apportionments, allocations, and allotments.
Exceeding a formal subdivision of funds violates the Anti-Deficiency Act (ADA) 31 U.S.C. § 1517(a)(2).
An apportionment or reapportionment is a distribution made by the Office of Management and Budget
(OMB) of amounts available for obligation in an appropriation or fund account. Apportionments and
reapportionments by the OMB are required before funds may be obligated, except in certain instances as
specified in OMB Circular No. A-11. The distribution of apportionments is part of an overall financial plan
for the year that is based on a forecast of obligations to be incurred within an appropriation. The
apportioned amount is in response to a service department’s request. Apportionments divide amounts
available for obligation by specific time periods (usually quarters), activities, projects, objects, or by
combinations of these categories. |
1-06 | 46 | Chapter 2
2-13. Allocations are formal distributions of apportionments or funds that do not require apportionment by
the departmental-level accounting entity to an operating agency or other intermediate-level accounting
entity. An allocation of funds represents an authorization by a designated official of a DOD Component
making funds available within a prescribed amount to an operating agency for the purpose of making
allotments and incurring obligations. Allocations carry the same legal and other limitations as
apportionments. Allocations of budget authority from the service department to Army Commands
(ACOMs), ASCCs a direct reporting unit, and Operating Agencies must be in writing. Allocations, sub-
allocations, or their parts, that are not required to be further subdivided may be treated and recorded as
allotments. Using Program Budget Accounting System (PBAS) or GFEBS, the HQDA issues Funding
Authorization Documents (FADs) to allocate obligation authority and program authority to ACOMs,
ASCCs, and OAs.
2-14. An allotment is a formal distribution of budget authority to an execution level accounting entity. For
example, from an ACOM to a subordinate command. It authorizes the incurrence of obligations within a
specified amount. Sub allotments may be used to further subdivide the budget authority. Accounting for a
sub allotment is the same as accounting for an allotment; only the term allotment will be used in this
chapter. ACOMs, ASCCs and Operating Agencies, through PBAS or GFEBS, may issue FADs to their
units to allot obligation authority and program authority.
2-15. Commands may informally subdivide funds at lower levels (e.g., within an ASCC) without creating
an absolute limitation on obligation authority. These subdivisions are considered funding targets. Targets,
referred to as “allowances”, represent informal subdivisions of funding. In these instances, an ACOM,
ASCC and/or Operating Agencies may implement a fund allowance system in which the lowest formal
distribution of funds is at the ASCC level with funding allowances being issued to subordinate units. This
system allows more flexibility in fund control and lessens the possibility of reportable ADA violations.
Commanders are still responsible for executing their mission within the provided funding allowance and
violations of that guidance may warrant administrative disciplinary action. Exceeding their funding
target/allowance does not constitute a statutory violation but could result in an over-obligation or over-
expenditure of the ACOM or ASCC funding authority. Regardless, persons responsible for exceeding their
target/allowance will be identified by name as being responsible for any resulting ADA violation.
2-16. Figure 2-2 illustrates the distribution of funds, both formal and informal, from OMB down to tenant
activities and subordinate units. During contingency operations, ACOMs distribute funds informally to
their major subordinate commands in theater through allowances. These major subordinate commands, in
turn, push funding forward in the form of funding targets issued to their subordinate commands (usually,
divisions and brigades). Throughout the flow of funds, commanders and any other DOD officials to whom
funds are entrusted or formal subdivisions of funds are issued ensure that all personnel, including the actual
fund users, contracting personnel, and other personnel involved in the administrative control and use of
funds, are aware of, and comply with, the requirements of the Anti-deficiency Act. |
1-06 | 47 | Fund the Force
Figure 2-2. Distribution of funds
THE LEGISLATIVE PROPOSAL PROCESS IN SUPPORT OF
CONTINGENCY OPERATIONS
2-17. 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 our multinational
partners may necessitate providing logistic or other support to their forces beyond what a current
acquisition and cross-servicing agreement (ACSA) can provide. However, there must be specific legal
authorities that allow the expenditure of appropriated funds to provide for that support. Whenever there is
no clear statutory authority, the SJA should be consulted (see fiscal triad, figure 1-3 on page 1-7). 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 his mission. 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, legislative relief of some kind may be necessary to provide
commanders with the requisite fiscal flexibility to fund emergent requirements that fall outside the bounds
of existing fiscal law.
2-18. Combatant commanders at all levels may seek legislative relief through legislative proposals to
change existing legislation or create new legislation to legally apply fiscal resources to emergent mission
requirements. Coordination with the servicing SJA is highly recommended. Financial managers, whether
positioned within the strategic, operational or tactical levels of command, assist their commanders in
identifying, drafting, submitting and coordinating legislative proposals through senior level command
channels to the Service Component Command and subsequently the Department of the Army. Legislative
proposals may also be submitted through a Joint Task Force headquarters to a CCDR for subsequent
submission to the Joint Staff. The Office of the Secretary of Defense (OSD) then consolidates legislative
proposals from all Services and the Joint Staff on a timeline to meet the Congressional schedule for that
fiscal year. Once OSD approves the packages, they submit them to OMB for approval. OMB will submit
all proposals to Congress in time for Congress to enter the proposal language into either an appropriation or
authorization bill. Proposals become official once the bill is signed into law by the President. The
legislative proposal process requires continual coordination and time. Financial managers should ensure
that commanders understand that this remedy is not a quick fix nor guaranteed. Few legislative proposals
are successful and must survive the legislative process before becoming a fiscal authority available to
commanders. |
1-06 | 48 | Chapter 2
SECTION II – FISCAL LAW
2-19. Commanders at all levels rely on their financial managers to analyze commander’s tasks and
priorities and to identify the resource requirements that will enable the commander to accomplish the
mission. In funding the force, the financial manager resources command requirements, identifies, acquires,
distributes and controls funds necessary to support mission execution and enables commanders to make
resource informed decisions. Every financial manager must develop an expert knowledge of applicable
fiscal law governing the use of public funds in support of Army organizations and missions. This section
gives a brief overview of the applicable statutes governing the use of public funds; however, this
information is not all-inclusive and may change with the passage of future legislation or issuance of future
decisions by the United States Comptroller General. Thus, financial managers who have questions
regarding fiscal law and the proper use of public funds in support of operations should contact their local
SJA for a legal opinion regarding that particular question or situation.
2-20. Fiscal law, from an FM perspective, is the body of statutes and regulations (e.g., legal opines, Public
Law, U.S. Code, and the U.S. Constitution) that govern the availability and use of public funds to support
military operations. Failure to apply fiscal law principles properly may lead to unauthorized expenditures of
funds and consequent administrative or criminal sanctions against those individuals deemed responsible.
2-21. Congress’s “power of the purse” emanates from the United States Constitution, specifically:
• U.S. Constitution, Art. I, § 8 grants Congress the power to “…lay and collect Taxes,
Duties, Imports, and Excises, to pay the Debts and provide for the common Defense
and general Welfare of the United States… To raise and support armies, but no
appropriation of money to that use shall be for a longer term than two years; … To
provide for organizing, arming, and disciplining, the militia, and for governing such
part of them as may be employed in the service of the United States, ….”
• U.S. Constitution, Art. I. § 9, provides that “No Money Shall be drawn from the
Treasury but in Consequence of an Appropriation made by Law.”
2-22. Thus, Army funding results in consequence of appropriations provided for in legislation passed by
the U.S. Congress and signed into law by the U.S. President. The over-arching fiscal rule of thumb
governing the use of public funds is "…that the expenditure of public funds is proper only when authorized
by Congress, not that public funds may be expended unless prohibited by Congress." (United States v.
MacCollom, 426 U.S. 317 (1976)). In other words, authority to spend public funds must be expressed in
legislation either in the form of appropriations legislation or existing United States Code. A time tested
precedent of this principle is 10 USC 2011 (often referred to as the Special Operations Forces (SOF)
exception) which frequently has Congressional stipulations that vary by country on either annual or multi-
year exceptions or prohibitions.
BASIC TENETS OF FISCAL LAW
2-23. Congress has emplaced legal limitations on government agencies’ use of appropriations to fund their
activities, missions, and operations. These primary limitations are in the areas of time, purpose and amount
with respect to the use of public funds. This section provides a brief summary of these limitations;
however, for a more detailed discussion of these limitations, the financial manager should refer to the
actual statute prescribing a particular limitation or prohibition and confer with the SJA for the proper
interpretation of those statutes. Financial managers must use the principles of time, purpose, and amount in
order to ensure compliance with existing statute governing the use of fiscal resources in fulfilling
requirements.
TIME LIMITATION
2-24. Appropriations are available for limited periods. An agency may obligate only within the time limits
applicable to the appropriation. The primary restriction under the “Time” limitation is the “Bona Fide |
1-06 | 49 | Fund the Force
Needs Rule” which states that the balance of an appropriation is available only for payment of expenses
properly incurred during the period of availability, or to complete contracts properly made during the
period of availability (31 U.S.C. § 1502(a)). An agency must incur a legal obligation to pay money within
an appropriation’s period of availability (i.e., Unexpired period). If an agency fails to obligate funds before
they expire, they are no longer available for new obligations. Expired funds retain their “fiscal year
identity” for five years after the end of the period of availability. During this time, the funds are available to
adjust existing obligations or to liquidate prior valid obligations. There are limited exceptions to this
general prohibition against obligating funds for new work following the period of availability (exceptions
apply to services, supplies and training).
PURPOSE LIMITATION
2-25. The “Purpose Statute” requires agencies to apply appropriations only to the objects for which the
appropriations were made, except as otherwise provided by law (31 United States Code (U.S.C.) 1301(a)).
A previous Comptroller General decision (Secretary of Interior, B-120676, 34 Comp. Gen. 195 (1954))
devised a three-part test to determine if an intended use of public funds construed a “proper use”.
2-26. The three components of the “necessary expense” test are:
* Expenditure of appropriations must be for a specified purpose, or necessary and incident to the
proper execution of the general purpose of the appropriation.
* The expenditure must not be prohibited by law.
* The expenditure must not be otherwise provided for (i.e., It must not fall within the scope of
another appropriation).
2-27. All three tests must be satisfied for the expenditure to be a proper use of appropriated funds. If two
appropriations are available for a purpose and one of the appropriations more specifically provides funding
for the intended purpose in the text of the legislation, then use the more specific appropriation. If two
appropriations are equally available with respect to legislative language, then the agency may choose one
of the appropriations, but once elected, the agency must use that appropriation for the current fiscal year
(FY) and not change appropriations regardless of whether or not funds in the originally chosen
appropriation are exhausted.
AMOUNT LIMITATION
2-28. The Anti-deficiency Act, 31 U.S.C. §§ 1341-42, 1511-19, prohibits any government officer or
employee from:
* Making or authorizing an expenditure or obligation in excess of the amount available in an
appropriation (31 U.S.C. § 1341(a)(1)(A)).
* Making or authorizing expenditures or incurring obligations in excess of formal subdivisions of
funds; or in excess of amounts permitted by regulations prescribed under 31 U.S.C. § 1514(a)
(also see 31 U.S.C. § 1517(a)(2)).
* Incurring an obligation in advance of an appropriation, unless authorized by law. (31 U.S.C. §
1341(a)(1)(B).
* Accepting voluntary services, unless otherwise authorized by law (31 U.S.C. § 1342).
KEY TERMS, STATUES, AND LAWS
2-29. Fiscal law is of primary concern to financial managers. Failure to apply fiscal law principles properly
may lead to unauthorized expenditures of funds and consequently administrative or criminal sanctions
against those responsible. Federal agencies require congressional appropriation to operate. In some cases,
an authorization must also be enacted before an appropriation can be obligated. An appropriation is a law
that provides budget authority for the stated purposes. No other statutes and resolutions passed by
Congress, including budget resolutions and authorization acts, authorize withdrawal of money from the
U.S. Treasury. DOD regulations mandate the use of commitment accounting for all appropriations, both
unexpired and expired. Issuing a commitment that authorizes an obligation in excess of an appropriation or |
1-06 | 50 | Chapter 2
formal subdivision of funds could result in a violation of the Anti-Deficiency Act (see paragraph 2.43 of
the Anti-Deficiency Act).
KEY TERMS/CONCEPTS
2-30. Financial managers at all levels should be familiar with the following key terms and concepts as they
are commonplace in the lexicon of financial management and fiscal law. For a more extensive listing of
key terms, refer to DOD Financial Management Regulation (DODFMR) Vol. 2, chapter 1.
2-31. Appropriations Act. An appropriations act is the most common form of budget authority. The term
“appropriation” refers to the authority given to federal agencies to incur obligations and to make payments
from the U.S. Treasury for specified purposes. Appropriations do not represent cash actually set aside in the
Treasury. They represent legal authority granted by Congress to incur obligations and to make
disbursements for the purposes, during the time periods, and up to the amount limitations specified in the
appropriation acts. The Army receives its funds primarily from two annual appropriations acts: the
Department of Defense Appropriation Act (for Military Personnel; Operation and Maintenance (OMA);
Procurement; Research, Development, Test, and Evaluation (RDT&E) Appropriations; and the Military
Construction Appropriation Act (for Military Construction and Family Housing Appropriations).
2-32. Authorization Act. An authorization act is a statute authorizing the appropriation of funds for
programs and activities. An authorization act does not provide budget authority. That authority stems from
the appropriations act. Therefore, before an agency can expend public funds for a particular program or
activity, the program or activity must receive funding in the form of an appropriation contained in an
appropriations act. Annual authorization acts typically precede DOD’s appropriations acts. Authorization
acts frequently contain restrictions or limitations on the obligation of appropriated funds. The authorization
act may clarify the intended purposes of a specific appropriation or contain restrictions on the use of the
appropriated funds.
2-33. Budget Authority. Budget authority is the authority provided by law to incur financial obligations
that will result in outlays. Entering into contracts, issuance of purchase orders, hiring employees, or
otherwise obligating the Government to make a payment before a law has provided budget authority for
that purpose violates the law and carries with the violation significant sanctions. Budget authority is
typically provided in the form of appropriations; however, budget authority can be provided through some
laws in the form of contract authority, authority to borrow, or spending authority from offsetting
collections. In most cases, an appropriations act makes budget authority available beginning on October 1
of the fiscal year for which the appropriation act is passed.
2-34. Continuing Resolution (CR) is an interim legislation enacted by Congress to provide authority to
specific, ongoing activities when the normal fiscal year appropriation has not been enacted by the
beginning of the fiscal year, pending the annual appropriation enactment by Congress. It authorizes
continuation of normal operations at a rate not to exceed the latest Congressional action or the previous
year’s rate. It does not authorize new starts or expansions to a program. A funding gap may occur in the
absence of either an appropriations act or a CR, or when the President vetoes a duly passed appropriations
bill or continuing resolution following expiration of either of their predecessors. The Attorney General has
determined that, absent an appropriation or a CR, executive agencies must take immediate steps to cease
normal operations. Disbursements supporting new fiscal year obligations may not be made during a
funding gap unless specifically authorized by the Under Secretary of Defense (Comptroller) (USD[C]).
The following excerpt from Defense Finance and Accounting Service-Indianapolis (DFAS-IN)
Reg. 37-1 provides additional information on CR:
Definition: A CR is an interim appropriation, enacted to provide authority for specific ongoing
activities in the event that regular appropriations have not been enacted by the beginning of the
fiscal year or the expiration of the previous CR. A CR has a fixed life and provides the authority
necessary to allow operations to continue in the absence of appropriations.
Operations under a CR. Unless the Office of the Secretary of Defense (OSD) issues other
instructions, a CR provides for the following: |
1-06 | 51 | Fund the Force
A. Rate of execution generally will not exceed the amount contained in the President’s
Budget, the previous year’s rate of execution, or the amount recommended by the House and
Senate Appropriations Committees, whichever is the lowest or most restrictive.
B. No new starts may be initiated. Operations maintenance appropriation (OMA) funded
minor construction is not considered a new start.
C. No increase in scope of ongoing programs is permitted.
D. No new multiyear procurements are permitted.
Operation in the absence of appropriations.
A. In the event that neither an Appropriation Act nor a CR has been enacted, a “funding
gap” exists.
B. Obligations may continue during the new fiscal year (FY) for minimum mission
essential business.
C. Prior year unexpired funds of multi-year appropriations are not impacted by the
absence of a new appropriation or a CR. Revolving funds are also not impacted.
2-35. Commitments. A commitment is an administrative reservation of allotted funds, or of other funds, in
anticipation of its obligation. Commitments are usually based upon firm procurement requests, orders,
directives, and equivalent instruments.
2-36. Fiscal Year. The Federal Government’s fiscal year begins on 1 October and ends 30 September and
is designated by the year in which it ends. For example, fiscal year (FY) 10 begins on 1 October 2009 and
ends 30 September 2010.
2-37. Obligation. An obligation is any act that legally binds the government to make payment. Obligations
represent the amounts of orders placed, contracts awarded, services received, and similar transactions
during an accounting period that will require payment during the same or a future period.
2-38. Period of Availability of Budget Authority (also referred to as Obligation Authority). When a
law appropriates budget authority, it sets the period during which you can use it to incur new obligations.
Normally referred to as the period of availability for new obligation of the budget authority. The period is
specified in the law providing the budget authority. The period of availability for incurring new obligations
is shorter than the period of availability for making disbursements, which is covered by a general law.
There are generally three different periods of availability of budget authority:
a. Annual budget authority. This term refers to budget authority that is available for
obligation during only one fiscal year or less. One year is the default period of availability for
annual appropriations acts, because a general provision in each of the acts specifies that the
amounts provided in the act are available for one year, unless the act expressly provides
otherwise. Even if there were not such a provision, the preamble of an appropriations act says
that it is for a specific fiscal year.
b. Multi-year budget authority. The language for a specific appropriation of budget
authority in an appropriations act or the authorization of the appropriation may make all or some
portion of the amount available for obligation for a specified period of time in excess of one
fiscal year. Usually, the period covers two or more whole fiscal years, but it may cover a period
that includes part of the second fiscal year. Such budget authority is referred to as multi-year
budget authority or, specifically, as two-year budget authority, or three-year budget authority. |
1-06 | 52 | Chapter 2
c. No-year budget authority. The language for a specific appropriation of budget authority
or the authorization of the appropriation may make all or some portion of the amount available
"until expended." In other words, obligations can be incurred against the appropriation
indefinitely provided you do not exceed the appropriated or authorized amount. This is no year
budget authority. Authorizing laws that make appropriations seldom limit the period of
availability, so most budget authority provided in authorizing laws is no-year budget authority.
2-39. Period of Availability for making obligations and disbursements. Appropriations have “phases”
over its legal life span until no action may be taken against the appropriation. Rules of obligation vary
depending on the phase:
* Unexpired phase. During this time period, the budget authority is available for "new"
obligations and for disbursement. Activities (e.g., agencies, organizations, commands,
installations) may make "new" grants or sign "new" contracts during this phase. This phase lasts
for a set number of years. Annual budget authority lasts for up to one fiscal year. Currently,
multi-year authority lasts from over one fiscal year up to 15 fiscal years.
* Expired phase. During this time period, the budget authority is no longer available for new
obligations but is still available for disbursement. This phase normally lasts five years after the
last unexpired year. Specifically, activities may not incur new obligations against expired budget
authority. However, adjustments to obligations that were made before the budget authority
expired are authorized in this phase. Activities may use expired authority to make adjustments to
obligations or disbursements only during a five-year period that usually begins with the first
expired year. The expired period can be lengthened by legislation.
* Canceled phase. After the last expired year, the account is closed, and the balances are
canceled. The authority to disburse is canceled and is no longer available for any purpose. Any
old bills with valid obligations that show up after the account is closed must be obligated against
and disbursed from currently available (i.e., In the unexpired phase) budget authority for the
same general purpose.
KEY STATUTES AND LAWS
2-40. Financial management policies and procedures follow a strict set of standards that are governed by
statutory and regulatory principles, and other requirements by Congress and other governing bodies. It is
imperative that all financial managers are aware of the current statutes and laws applicable to each area of
operations.
Anti-Deficiency Act (ADA)
2-41. The Anti-Deficiency Act is codified under sections 1341, 1342, 1344, and 1511-1517, Title 31, and
is implemented by OMB Circular No. A-11, Part 4, DOD Directive 7200.1, and DOD 7000.14-R, Volume
14. It states that an officer or employee may not make or authorize an obligation or expenditure that
exceeds an amount available in an appropriation or formal subdivisions of funds. The GAO has determined
that this statute prohibits obligations in excess of appropriated amounts and obligations that violate
statutory restrictions or other limitations on obligations or spending. Government officials who authorize or
make prohibited obligations or expenditures are subject to criminal sanctions and administrative discipline,
including suspension without pay and removal from office. Good faith or mistake of fact does not relieve
an individual from responsibility for a violation. Factors such as “a heavy workload at year end” or an
employee’s “past exemplary record” generally are relevant only to determine the appropriate level of
discipline, not to determine whether the commander should impose discipline.
2-42. Violations of the Anti-deficiency Acts have increased in recent years drawing unwanted attention
from Congress and the GAO and prompting agencies to take action. The Assistant Secretary of the Army
for Financial Management and Comptroller published a memorandum dated 2 Jun 06 which directed
organizations to review the training of fund certifying officers and encouraging organizations to conduct
refresher training at least every three years. If an apparent violation is discovered, the agency must report
and investigate. Violations could result in administrative and/or criminal sanctions. (See DODFMR, vol. 14 |
1-06 | 53 | Fund the Force
(March 2009); DFAS-IN Reg. 37-1, chapter 4, Para. 040204). Upon the discovery of a possible ADA
violation:
* The commander must issue a flash report within 15 working days of discovery of the violation.
* The ACOM commander must appoint a “team of experts,” including members from the FM and
legal communities, to conduct a preliminary investigation.
* If the preliminary report concludes a violation occurred, the ACOM commander will appoint an
investigative team to determine the cause of the violation and the responsible parties. For the
Army, investigations are conducted pursuant to AR 15-6, Procedure for Investigating Officers
and Boards of Officers (2 Oct 2006).
* The head of the agency (e.g., SECDEF, for the DOD) must report to the President and Congress
whenever a violation of 31 U.S.C. §§ 1341(a), 1342, or 1517 is discovered.
2-43. Individuals responsible for ADA violations shall receive disciplinary action commensurate with the
circumstances and the severity of the violation. Below is an example of an ADA in which a letter was
generated to the President, the President of the Senate, and the Speaker of the U.S. House of
Representatives.
Third United States Army, U.S. Army Central Command improperly obligated FY 2004 OMA
funds for the construction of two phases of an internment facility at Camp Bucca, Iraq. The
Command should have obligated the FY 2004 Military Construction, Army appropriation. A
violation of 31 U.S.C. § 1517(a) occurred when no appropriations were available to cover the
obligations. The command could not obligate OMA appropriations under 10 U.S.C. § 2805
because the obligated amount exceeded the statute’s obligation amount limitation. Neither could
the Command utilize authority provided in the National Defense Authorization Act that
authorizes OMA appropriations for construction outside the U.S. under certain conditions
because the Secretary of Defense did not make the requisite determination that the conditions
were present.
Law of Armed Conflict
2-44. The Law of Armed Conflict deals with a wide variety of areas, including monetary issues pertaining
to prisoners of war. Actions regarding the treatment of prisoners of war, from what to do with money that
prisoners of war are carrying to how much and when to pay them for their labor, are covered within the
Law of Armed Conflict. Additional information on payments to EPWs is contained in DFAS-IN 37-1,
chapter 26.
Feed and Forage Act
2-45. The Feed and Forage Act (41 USC 11 and 11a) permits the DOD to incur obligations in excess of or
in advance of available appropriations to ensure necessary funding to support members of the Armed
Forces of the United States conducting military operations. Clothing, subsistence, forage, fuel, quarters,
transportation, and medical and hospital supplies, not in excess of the necessities of the current year, may
be incurred at the direction of the Secretary of Defense. The USD(C) issues instructions to implement the
order.
2-46. Although authority to act under the Feed and Forage Act is granted by the DOD, forward-deployed
units must be prepared to request urgent obligation authority during contingency operations. Units will
submit requests using USD(C) current policies and procedures through command and resource
management channels.
Chief Financial Officers Act of 1990
2-47. The Chief Financial Officers Act of 1990 established a centralized FM structure within the OMB and
in major departments and agencies. Chief Financial Officer (CFO) responsibilities include:
* Developing and maintaining integrated accounting and financial management systems. |
1-06 | 54 | Chapter 2
* Directing, managing, and providing policy guidance and oversight of all agency FM personnel,
activities, and operations.
* Approving and managing financial management systems design and enhancement projects.
* Developing budgets for financial management operations and improvements.
* Overseeing the recruitment, selection, and training of personnel to carry out agency FM
functions.
* Implementing agency asset management systems, including systems for cash management,
credit management, debt collection, and property and inventory management and control.
* Monitoring the financial execution of the agency budget in relation to actual expenditures.
Federal Managers’ Financial Integrity Act — Public Law 97-255
2-48. The Federal Managers’ Financial Integrity Act (Public Law 97-255) was enacted in September 1982
to strengthen internal control and accounting systems throughout the Federal government and to help
reduce fraud, waste, and abuse, and misappropriation of Federal funds. The act holds agency managers
accountable for correcting noted deficiencies and requires that agencies identify and report internal control
and accounting system problems and planned remedies annually.
Government Management Reform Act of 1994 and the Federal Financial Management Act of
1994
2-49. The Government Management Reform Act and the Federal Financial Management Act (Public Law
103-356) were enacted to provide a more effective, efficient, and responsible government. These acts
mandated statutory requirements for reports to Congress, the use of electronic funds transfer (EFT) for
payments, the establishment of a franchise fund in each of four executive agencies, and the submission of
annual audited financial statements to the Director of the OMB.
Title 31 USC
2-50. Title 31 of the U.S. Code contains the basic statutory requirements for the use, control, and
accounting of public funds.
Title 31 USC 1301 (a) (the Purpose Statute)
2-51. Title 31, Section 1301 of the U.S. Code (The Purpose Statute) imposes the requirement that agencies
use appropriated funds only for its intended purpose.
Financial Management in Multinational Operations
2-52. In addition to the statutes listed above, financial managers must be aware of the legal ramifications of
operating in a multinational environment. Reimbursement and other funding issues often are complex,
requiring knowledgeable financial managers. In addition to the specific agreements governing each
operation, important references on multinational funding issues are contained in DOD 7000.14-R, volume
15.
SECTION III – FUNDING SUPPORT
2-53. The funding support mission is to analyze resource requirements, ensure commanders are aware of
existing resource implications in order for them to make resource informed decisions, and then obtain the
necessary funding that allows the commander to accomplish the overall unit mission.
2-54. The financial manager identifies various funding requirements and responsibilities during decisive
action. This section discusses funding in support of unified land operations, which spans offensive and
defensive tasks; stability and defense support of civil authorities operations. The financial manager operates
in each type of operation and in some instances in multiple types of operations simultaneously. Financial
managers complement the commander’s operation by providing funding in compliance with established |
1-06 | 55 | Fund the Force
statutes and regulations. The financial manager has various funding sources available and advises the
commander on the use of those funds accordingly.
2-55. The financial manager’s focus during unified land operations is on ensuring the combatant
commander is able to utilize and maximize funding to augment his actions, and in some cases lead the
effort to achieve desired effects. Every effort to incorporate cost awareness in deployed operations should
be made within operational limits. The more mature a theater becomes the more financial managers will
have the ability to implement the cost management process. See chapter 4, Accounting Support and Cost
Management for additional information.
FUNDING SUPPORT TO STABILITY OPERATIONS
2-56. The Army must be prepared to operate in stability operations in an era of persistent conflict. Where
offensive and defensive tasks are designed to defeat forces, stability operations are designed to shape civil
conditions and secure a lasting peace. Financial managers must be prepared to provide funding support to
stability operations. Although OMA will be the primary source of funding to support U.S. forces, financial
managers should expect special appropriations to be enacted by Congress for specific purposes. Special
funding appropriations are for support to non-U.S. military personnel and are generally for stability efforts.
Financial managers must be prepared to execute and account for all special funding with the same level of
effort required to execute and account for OMA funding. Future stability operations may include funding
support for organizing, equipping, and training foreign forces. Title 22, USC contains the Foreign
Assistance Act, the Arms Export Control Act and other laws that authorize security assistance,
developmental assistance and other forms of bi-lateral aid that FM personnel must be familiar with to
support stability operations. Army Special Operations Forces and the supporting or supported conventional
force have long utilized Title 22 funding in foreign internal defense operations that occur during stability
operations or follow on from a larger stability operation.
2-57. FM support in unified land operations requires the financial manager to provide the commander the
ability to implement actions in coordination with other staff elements as part of working groups to provide
funding support for:
* Establish civil security.
* Establish civil control.
* Restoring essential services.
* Support to governance.
* Support to economic/infrastructure development.
FUNDING CONTINGENCY OPERATIONS
2-58. During contingency operations, the financial manager must be prepared to operate in austere
conditions for an indefinite period of time. FM support to combat operations, during a contingency, is the
most complex situation a financial manager will face. If the Army is designated the executive agent (EA),
responsibilities will include providing funding support to other Services, other agencies, and if in a
multinational environment, to other nations. The financial manager must be prepared to support validated
resource requirements and identify, acquire, and distribute funds. This support includes other Services’
requirements if designated EA. All units, once deployed to a theater in support of a named operation, are
supported with contingency funding.
2-59. During any contingency operations mission analysis, the senior financial manager must ensure all
deploying G-8 or J-8 sections have enough personnel to operate both the OMA and the special programs
funding. The current force structure in the deploying corps or Division G-8s will require augmentation to
manage special funding and perform cost management functions. Additionally, the G-8 or J-8 coordinates
for nonsecure internet protocol router and secure internet protocol router access, computer systems, desk
space and life support for additional civilian augmentees not listed on existing manning documents.
Adequate space and co-location with FM units, contracting officers, and SJA/fiscal lawyers must be a
priority. The senior financial manager in support of an OCO must also ensure the entire fiscal triad (FM, |
1-06 | 56 | Chapter 2
contracting officer, and SJA/fiscal lawyer) is deployed early on in the operation to provide the commander
the ability to augment sustainment capability immediately through theater support contracts.
FUNDING RESPONSIBILITIES IN A CONTINGENCY OPERATION
2-60. The SECDEF directs CCDRs and assigns Executive Agents for an operation (e.g. contingency,
humanitarian, peace keeping). The executive agent is responsible for funding and financial management
alignment in support of the operation. When an Army Service Component Command (ASCC) is
designated as executive agent or lead service, all funding will be coordinated through the Army Budget
Office.
2-61. The senior financial manager in theater has the responsibility to provide contingency funding for all
theater costs or reimbursable budget authority for all theater costs associated with the contingency
operation. Although responsible for funding all theater costs, the theater financial manager will need to
identify the major costs drivers such as:
* External Support Contracts, (e.g., Logistics Civil Augmentation Program (LOGCAP)). Basic life
support requirements like sleeping areas, shower, latrine, dining, firefighting, and laundry
facilities are often provided through LOGCAP. In some operations, LOGCAP support
constitutes a significant cost.
* Stock fund (all classes of supply, mostly class IX repair parts). The Stock fund is specifically
used to provide the acquisition of materiel. It does this by procuring material from commercial
sources and holding items in an inventory. Deployed units requiring material will determine if
the items can be procured through the stock fund first since the use of the stock fund is the
preferred method to acquire material in deployed operations.
* Theater Support Contracts (e.g., non-stock fund (also referred to as local purchases)). Theater
support contracts are used to purchase supplies, services and construction from commercial
sources rather than through the stock fund. Use of theater support contracts/non-stock fund
requires the requesting activity to submit a DA Form 3953 to the G-8 for funding and use the
supporting contracting organization to procure the goods or services.
* Strategic lift (into and out of theater). Strategic lift (STRATLIFT) is the air, sea, and ground
costs associated with deploying units and equipment into and out of theater. STRATLIFT is
provided by the U.S. Transportation Command.
See DODFMR VOL 12, chapter 23, Table 23-1 for a breakout of all reportable cost categories used during
a contingency operation.
2-62. Multitudes of funding options are available to the theater and will include funding sources from other
U.S. agencies (e.g. intelligence funding, counter-drug funding, and Department of State funding). Funding
authorities the financial manager may leverage during a contingency operation are:
* Contingency Construction Authority.
* Other Procurement, Army .
* Host Nation Support Agreements (assistance in kind).
* Theater specific appropriated funding.
2-63. Historically, contingency operations have been unforecasted events and therefore not part of a unit’s
annual budget. Initial funding for a contingency operation requires using available home station dollars to
fund requirements arising from participation in contingency operation. The use of available unit funds to
support contingency operations requirements is known as “cash flowing.” All cash flow funding will
include guidance to establish and send budget estimates, track all direct and indirect costs, and report all
funding in support of the operation for potential reimbursement.
2-64. In some instances, costs for which funds have been provided to deploying units may not be incurred
as a result of a contingency operation. Offset costs is an effort by HQDA to capture the amount of
operation tempo funding a unit will not require due to the contingency operation funding available during
pre-deployment, deployment, and reconstitution. HQDA will consider the timeframe to pull, or offset, the
home station funding. |
1-06 | 57 | Fund the Force
CONTINGENCY FUNDING SUPPORT TO UNIFIED ACTION PARTNERS
2-65. Funding support to U.S. Agencies, like Homeland Security, Federal Emergency Management
Agency (FEMA), and North Atlantic Treaty Organization (NATO) will require financial managers to
respond, with minimal lead time, to natural disasters such as hurricanes, wildfires, and earthquakes. If the
financial manager is deployed as part of a JTF in support of a natural disaster, the financial manager must
be prepared to assume duties as a JTF Comptroller. As a JTF Comptroller, the financial manager has to
manage central funding of mission assignments based on requests from civil authorities. The type of
funding requirements the financial manager can expect range from providing goods, services, and security
during the stated emergency.
2-66. When using special funding authorities (i.e., Overseas humanitarian, disaster, and civic aid and
FEMA funding) in support of contingency operations such as a disaster relief, the financial manager will be
required to cash flow all requirements from existing sources of funding. During the reimbursement phase,
the financial manager will have to present all reimbursement requests with detailed documentation of the
support provided and the costs of that support. Reimbursement can be a challenge for financial managers in
their funding support to U.S. agencies like FEMA. In order for FEMA or any other U.S. Government
Agency to reimburse the Army, detailed bills will need to be generated and supported with appropriate
documentation. The financial manager must have a process in place to control funding and ensure proper
documentation is available for reimbursement (see DODFMR VOL 12, chapter 23 for billing and chapter 6
for reimbursement procedures). All funding used in support of the “be prepared to” orders, if not executed,
will be the units training dollars and no reimbursement will follow.
2-67. Requests for reimbursement will be documented with specific details on personnel services, travel,
cost of contracts for services, materials, supplies, and miscellaneous expenses. Units requesting
reimbursement are required to maintain all financial records and supporting documents necessary to
substantiate reimbursement.
AUDIT SUPPORT TO CONTINGENCY OPERATIONS
2-68. Financial managers should expect various audit agencies such as GAO, DODIG and AAA to initiate
field audits during all operations and will require support from the financial manager. Of importance to the
auditors is the fiscal guidance published in support of the operation. Auditors typically seek the following
FM guidance:
* Requirement to capture all direct and indirect costs.
* Establishment and use of functional cost accounts (FCAs).
* Reporting format, requirements, and frequency.
* Authorized fiscal fund sites.
* Guidance on appropriate expenses and uses of funding.
* Points of contacts.
* Management internal controls.
2-69. A special area of interest to auditors is management internal controls that are in place to ensure
proper use of resources. It is imperative that every financial manager give consideration to management
internal controls early in the process and continue to build upon those controls throughout the duration of
the operation. Resource managers must leverage audit support in theater by reviewing findings and taking
corrective action. For example, DODIG report dated 22 May 2008 on the internal controls over payments
made in Iraq, Kuwait, and Egypt reported the Army did not maintain adequate internal controls over
commercial payments to ensure that they were properly supported. As a result, DODIG estimates that the
Army made $1.4B in commercial payments that lacked the minimum supporting documentation and
information for a valid payment. Chapter 6 discusses Financial Management role in Audit Readiness.
STRATEGIC FUNDING SUPPORT
2-70. At the strategic level, the ASA (FM&C) manages PPBE, which serves as the Army’s primary
resource management process in obtaining funding. The PPBE is a major decision making process that |
1-06 | 58 | Chapter 2
interfaces with joint strategic planning and with planning conducted by the OSD. Figure 2-3 is an overview
of the PPBE process. Individual phases of PPBE are explained below. The main objective of the PPBE
process is to establish, justify, and acquire the fiscal resources needed to accomplish the Army’s assigned
missions in executing NMS.
PLANNING, PROGRAMMING, BUDGETING AND EXECUTION (PPBE)
2-71. The planning, programming and budget execution process is how the Department of Defense
allocates its resources. It is how DOD, and their contractors, manage to stay within their fiscal budget
while they follow the Secretary of Defense’s policy, strategy, and goals. PPBE means to the financial
manager and their staff the need to know what is supposed to happen with their program and budget, and
when; because that information could make or break their program during the resource allocation process.
The PPBE process is depicted in figure 2-3.
Planning
2-72. The objective of planning is to size, structure, man, equip, train, and sustain the Army force to
support NMS using The Army Plan (TAP), Army Strategic Planning Guidance, and the Army Planning
Priorities Guidance. In addition to Army guidance and priorities, the Joint Staff and Combatant
Commanders impact Army resources through their wartime requirements submitted through the Joint
Strategic Review, Chairman’s Program Assessment, and Combatant Commanders IPL.
Programming and Budgeting
2-73. Through an integrated programming and budgeting process the objective of programming and
budgeting is to distribute projected manpower, dollars, and material among competing requirements,
according to Army resource allocation policy and priorities, making sure that requirements get resourced at
defensible and executable levels. Army Programming and Budgeting produces a combined POM and
Budget Estimate Submission (BES). Impacting Army decisions on resources during the programming and
budgeting are Presidential budget decisions and OSD adjudicated decisions of issues that arise and are
published in the form of a PBD.
Execution
2-74. The main objective of budget execution is to manage and account for funds in support of approved
programs. Budget execution applies funds appropriated by Congress to carry out authorized programs
during the year of execution. The Army continuously monitors how well Army Commands and program
managers use allocated resources to carry out program objectives through mid-year reviews, joint
reconciliations, and year-end closeout.
Program Evaluation Groups (PEGs)
2-75. HQDA uses six PEGs to support planning, programming, and budgeting. PEGs program and monitor
resources to perform Army functions. Manning, Training, Organizing, Equipping, Sustaining, and
Installations are the six PEGs. Each PEG administers a set of management decision packages (MDEP)
within its respective group.
The Army Management Decision Package (MDEP)
2-76. The MDEP is a key FM tool that accounts for all Army resources. MDEPs describe the capabilities
programmed over a 9-year period for the Active Army, Army National Guard, U.S. Army Reserve, and
civilian workforce. Through the use of MDEPs, the Army is able to record the resources needed to gain an
intended outcome. An individual MDEP describes a particular organization, program, or function. |
1-06 | 59 | Fund the Force
Figure 2-3. Planning, programming and budget execution (PPBE) flow chart
FUNDING FUNDAMENTALS
2-77. Funding at the strategic level is engaged in estimating, budgeting, planning, costing, and defending
funding requirements for operations in support of national goals to senior Army leadership, the Secretary of
Defense, the President, House and Senate appropriation committees, and ultimately to Congress. When in
support of a declared named operation, funding is requested through the supplemental process. As required,
Congress will expedite approving appropriations should it be necessary (for example, funding in support of
Hurricane Katrina). In all deployment operations, the Army will be required to report to OSD detailed cost
reports, by cost structure, and all the funding used in support of the deployment IAW DODFMR VOL 12,
chapter 23.
2-78. Fundamentals of Strategic funding support are:
* Receive and provide funding guidance.
* Determine requirements.
* Identify sources of funding.
* Establish the MICP.
* Enable leaders to make resource informed decisions.
* Perform accounting support and cost management.
2-79. Table 2-1 on page 2-18, identifies specific tasks and sub-tasks that are associated with the strategic
fundamentals of funding support.
Table 2-1. Strategic level funding support tasks
STRATEGIC
Resource Command Requirements: Identify, Acquire, and Distribute funds:
Develop requirements in accordance with Receive approved supplemental funding from
Office of the Secretary of Defense instructions Office of Management and Budget for all |
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to support the Army's funding submission into phases of contingency operations
the supplemental process. (predeployment and crisis action, deployment
and initial combat actions, force buildup and
combat operations, decisive combat
operations, and redeployment).
Generate data call to Army Commands, Army
Service Component Commands and direct
Distribute additional Supplemental funding to
reporting units with detailed instructions on
appropriation managers.
submission requirements to generate mission
critical funding requirements.
Determine Headquarters Department of the
Receive approved special funding which could
Army (HQDA) funding requirements to cover
include Rewards, Economic Support funds;
potential shortfalls in all Army appropriations in
and Reconstruction funds.
consequence of contingency operations.
Combine Army-wide requirements and HQDA Identify and fund all critical funding
requirements to generate the Army’s requirements necessary to meet HQDA
supplemental request. directed programs and priority projects.
Defend Army supplemental requirements to Fund Army Commands based on approved
Office of the Secretary of Defense and requirements in support of Army priorities and
compete with other Services for supplemental mission critical requirements identified in the
funding. supplemental data call.
Fund Army Commands based on execution
Defend Army supplemental requirements to
rates and in support of mid-year review
Congress.
decisions.
If required, develop requirements for bridge Develop and publish financial management
supplemental in order to meet funding guidance to include types of funds authorized
requirements until the supplemental is in the supplemental and other appropriations,
approved. fund cites, and funding levels to distribute to
operational and Army commands.
Generate historical execution rates to estimate
and validate future resource requirements.
Develop cost models from historical data for
contingency operations.
2-80. The ABO, as part of the ASA (FM&C), is responsible for developing and publishing detailed
funding guidance, which describes funding responsibilities by ACOM, establishment of cost categories,
reporting format, reporting frequency, and authorized uses of the funds used in the contingency operations.
Special emphasis in the guidance should anticipate potential anti-deficiency areas of interest based on prior
lessons learned in order to allow commands to highlight and scrutinize certain expenditures. For example,
add-on armor for vehicles (or any vehicle modification) requires Other Procurement, Army funding; use of
OMA funding for any add-on armor to vehicles constitutes an ADA violation.
The Army Requirements and Resourcing Board (AR2B)
2-81. The AR2B serves as a senior Army leadership forum, through which the Secretary of the Army and
Chief of Staff of the Army review Army policy and resource allocation issues, particularly those that come
from the PPBE. The AR2B sets policy and approves guidance and priorities. Additionally, the AR2B
approves the prioritization of Army programs, TAP, POM, and budget submissions to OSD and Congress.
As part of the Operational Needs Statement process, the AR2B will validate requirements.
OPERATIONAL FUNDING SUPPORT
2-82. Funding at the operational or theater level is engaged in resourcing requirements; identifying,
acquiring, and distributing funds; tracking, analyzing and reporting execution in support of stated |
1-06 | 61 | Fund the Force
objectives to senior Army leadership and ABO. The theater G-8 is the senior financial manager in theater
and is singularly responsible for FM at the theater Army. The theater G-8 will coordinate with the FMSC
for financial management unit support at the theater level. The G-8 is also responsible for complying with
ASA (FM&C) published FM guidance. Special attention should be given to ensuring accurate and timely
reporting, IAW the published guidance. Additionally, the G-8 at the theater level is responsible for
providing theater specific guidance, policy, and instructions. Theater funding guidance is published in the
form of an appendix to the theater operations order (OPORD) or fragmentary order (FRAGO) to the
original OPORD. The appendix gives detailed instructions that the theater staff and subordinate units need
to follow in order to meet requirements for funding. Theater funding guidance should include:
* Overview of the types of funding and uses/purpose.
* Requirements validation with resource boards (i.e. Defense Acquisition Review Board (DARB),
Combined Acquisition Review Board, Joint Acquisition Review Board, Super Combined
Acquisition Review Board approval process, and thresholds.
* MICP with stated objectives and frequency.
* Budget execution and cost management guidance.
* Special program funding describing proper uses and responsibilities.
* Description of centrally funded programs and limitations/restrictions.
* Training requirements for fund certifiers.
* Identifying potential anti-deficiency areas of interest.
* Contract review program.
2-83. The table below gives specific tasks and sub-tasks that are associated with the operational
fundamentals of funding support.
Table 2-2. Operational level funding tasks
OPERATIONAL
Resource Command Requirements: Identify, Acquire, Distribute, and Certify
funds:
Formulate mission critical funding Provide advice to the commander on all
requirements in accordance with financial management implications to include
Headquarters Department of the Army funding available in theater made available by
(HQDA) instructions and respond to HQDA the approved supplemental.
data calls.
Generate data call to tactical commands with Develop and publish detailed financial
detailed instructions on submission management guidance to include types of
requirements to generate mission critical funding authorized in the supplemental and
funding requirements. other appropriations, fund cites, and funding
levels to tactical commands.
Determine major cost drivers and develop Identify sources of funding to meet
usage rates in order to defend funding Commander’s requirements.
requirements.
Ensure all high dollar requirements are Submit budget estimates or spend plans as
reviewed by an appropriate validation board required to HQDA to meet daily, monthly, and
and can be defended by the approving quarterly funding requirements.
authority.
Ensure all requirements are reviewed by an Distribute funds based on validated and
appropriate subject matter expert who can approved requirements submitted in the tactical
make a determination on the validity and commands spend plans (monthly/quarterly).
possible alternatives to meet the requirement.
Consolidate spend plans from operational Certify funds in accordance with approved
and tactical commands to generate resource spend plan and command priorities.
requirements.
Develop historical execution rates to estimate
and validate resource requirements. |
1-06 | 62 | Chapter 2
Table 2-2. Operational level funding tasks
OPERATIONAL
Defend supplemental requirements to HQDA
and compete with other Army Commands for
supplemental funding.
Use cost models for contingency operations
and perform the cost management process.
TACTICAL FUNDING SUPPORT
2-84. Funding at the tactical level is engaged in resourcing command requirements; identifying, acquiring,
and distributing funds; tracking, analyzing and reporting execution in support of assigned missions from
their higher headquarters, usually a corps headquarters (unless assigned as a JTF headquarters). The
Division G-8 will be responsible for complying with published FM guidance from higher headquarters and
is responsible for providing funding guidance and establishing management internal control requirements.
The Division G-8 is responsible for briefing the division commander on theater specific funding available
to the commander, making fiscal recommendations, and receiving approval of the division funding
guidance. division funding guidance is published in the form of an appendix to the division OPORD. The
appendix gives detailed instructions that the division staff and subordinate BCTs need to follow in order to
meet requirements for funding.
2-85. Limited cost modeling can be conducted at the tactical level, but normally will require augmentation
from the strategic or operational level. Enabling commanders to make resource informed decisions is
conducted at every level where there is a financial manager assigned or attached. The table below gives
specific tasks and sub-tasks that are associated with the tactical fundamentals of funding support.
Table 2-3. Tactical level funding tasks
TACTICAL
Identify, Acquire, Distribute, and Certify
Resource Command Requirements:
funds:
Develop spend plans containing mission Provide advice to the commander on all
critical funding requirements in accordance financial management implications to include
with operational command instructions and funding made available by higher
respond to data calls. headquarters.
Generate data call to subordinate units with Develop and publish detailed financial
detailed instructions on submission management guidance to include types of
requirements to support spend plan funding authorized, fund cites, and funding
development. levels to tactical commands.
Generate individual funding packets for each Identify sources of funding to meet
requirement, which includes all required Commander’s requirements.
information for the approving authority to
review and approve the requirement.
Ensure all high dollar requirements are
Submit budget estimates or spend plans as
reviewed by an appropriate validation board
required by higher headquarters to meet daily,
and can be defended by the approving
monthly, and quarterly funding requirements.
authority.
Ensure all requirements are reviewed by an Fund requirements based on validated and
appropriate subject matter expert who can approved requirements submitted in the
make a determination on the validity and subordinate commands spend plans
possible alternatives to meet the requirement. (monthly/quarterly).
Use historical and existing requirements to Certify funds in accordance with approved
estimate and validate resource requirements. spend plan and command priorities.
Defend requirements as necessary. |
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2-86. Along with enforcing theater published guidance, the Division G-8 is responsible for ensuring the
most effective and efficient use of resources. The Division G-8 must ensure there is an effective
requirements approval process. The Division G-8 collaborates in the staff process that aligns the
requirement with the functional staff proponent who can most effectively review, consider alternatives, and
justify the requirement to the approving authority. This process is a division requirements review board,
which can be either an electronic process or can be a standing meeting where board members attend on a
recurring basis as determined by workload.
2-87. The G-8 must work with the SJA. The legal review is an important component of any requirements
packet and the SJA should be part of any requirements board in order to give the commander (or the Chief
of Staff) an appropriate review. Care should be given when dealing with complex funding issues and
relying on the fiscal lawyer’s opinion on the legality of the requirement and the proper use of funds. The
SJA opinion does not grant relief from a potential anti-deficiency act violation as the fund certifier is solely
responsible for ensuring the appropriateness of funding.
2-88. The Brigade S-8 uses published FM guidance, policies, and fiscal law to plan and execute FM
operations. The S-8, as a critical member of the brigade principal staff, ensures the commander’s
operational requirements are properly resourced. The S-8 is in constant synchronization with the Fiscal
Triad and other staff to project funding requirements and oversee tactical execution of spending. The S-8
also ensures that the commander is aware of existing funding implications in order to make resource
informed decisions and that requirements are properly validated and applied efficiently and effectively.
SECTION IV – FISCAL APPROPRIATIONS, AUTHORITIES, AND
AGREEMENTS
2-89. There are several fiscal appropriations, authorities, and agreements under which financial
management operations are regulated. Funding appropriations must adhere to a set of rules, laws and
regulatory directives in order to make appropriate spending decisions. |
1-06 | 64 | Chapter 2
OPERATION AND MAINTENANCE, ARMY (OMA)
2-90. Purpose. The Army’s OMA funding comes from three appropriations: Operation and Maintenance,
Army (OMA), Operation and Maintenance, Army Reserves (OMAR), Operation and Maintenance, Army
National Guard (OMANG). Operation and maintenance Army 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, OMA accounts may be replenished
for specific operations through supplemental appropriations from Congress, reprogramming actions, or the
UN.
2-91. General Guidance. The Chairman of the Joint Chiefs of Staff (CJCS) provides an execute order to a
combatant commander describing mission requirements. Normally, the combatant commanders’ Service
components fund their participation in the operation with OMA funds. Service components use OMA to
fund its Title 10 responsibilities for subordinate units and any additional responsibilities when designated
as executive agent for a particular function or type of support. Typically, a 1-year appropriation, OMA
funds available for a specific fiscal year (FY) must be obligated in that FY (1 October – 30 September).
* OMA funds can support minor construction with funded construction costing less than
$750,000.
Note: It is no longer a legally viable option to fund minor construction requirements to
eliminate a life, health, and safety issue, if funded construction costs are less than $1.5
million.OMA funds cannot be used to procure equipment or systems that cost in excess of
$250,000. This $250,000 limit is known as the expense/investment threshold. This limit and
other similar limitations involving the use of OMA funds are the current thresholds established
by Congress and are subject to change. Examples: OMA funds were used to sustain daily
operations of Army forces in operations (i.e. Iraqi Freedom and Enduring Freedom), and funding
daily requirements from contractual support to leases for non-tactical vehicles.
MILITARY PERSONNEL (MILPERS)
2-92. Purpose. The Army’s MILPERS funding comes from 3 appropriations: Military Personnel Army
(MPA), Reserve Personnel Army (RPA), and National Guard Personnel Army (NGPA). MPA is used for
pay, 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 and guard Soldiers.
2-93. General Guidance. MPA is generally available for one fiscal year and is centrally managed and
funded. It supports theater bottled water and raw food acquisition in theater for military (note: for civilians,
raw food is funded with OMA). 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.
Examples: MPA is used by Multi-National Corps – fund bottled water requirements. |
1-06 | 65 | Fund the Force
ARMY PROCUREMENT
2-94. Purpose. While OMA 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 is the purpose of some other major procurement account, such as
aircraft or shipbuilding. Generally speaking, Procurement funding is used to provide Mission Table of
Organization and Equipment (MTOE) equipment for operational capabilities in Army units. Procurement
funds major end-item investments and/or table of authorization equipment to provide core capabilities to
Army units.
2-95. General Guidance. Due to the nature of this appropriation, Procurement funding generally requires
more planning lead-time than OMA. Units in theater do not normally receive any Procurement funding and
must coordinate with their ASCC G-8 for any requirements entailing Procurement funding. The ASCC will
seek Procurement funding from the Army Budget Office (ABO) for all validated and approved
Procurement requirements. Army Commands (ACOMs)/ASCCs usually prescribe procedures to their
subordinate units/activities detailing the acquisition and execution of Procurement funding for mission
requirements. Procurement funding is available for three years.
Examples: Tactical vehicles, communications equipment, computer networks & systems and any
piece of equipment or system with a cost in excess of $250,000.
RESEARCH, DEVELOPMENT, TEST AND EVALUATION (RDT&E)
2-96. Purpose. Provides for the development, engineering, design, purchase, fabrication or modification of
end items, weapons, equipment or materials.
2-97. General Guidance. Not an appropriation normally used in theater by Army deployed units unless
involved in the research, development, acquisition and testing process. RDT&E funding is available for two
years.
MILITARY CONSTRUCTION (MILCON)
2-98. Purpose. Provides for the acquisition of land and construction of buildings for which authorizing
legislation is required.
2-99. General Guidance. Congressional oversight of MILCON 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 Military Construction Program.
MILCON appropriations also fund part of the Unspecified Minor Military Construction Program. The
Secretary concerned, under the authority of 10 USC 2805a, may use minor MILCON funds for minor
projects not specifically approved by Congress. Statutory authority contained in 10 USC 2803 and 2804
addresses this issue. This authority is limited to projects within prescribed dollar threshold limits. OMA
funds may be used for unspecified minor construction under $750,000. Maintenance and repair are not
considered construction, and expenditure of OMA for these purposes is not subject to the construction
expenditure limitation. Maintenance and Repair, up to $3 million, is authorized for OMA. 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 MILCON and family housing
appropriations. MILCON is available for five years. Active Army projects are funded with the Military
Construction, Army appropriation. |
1-06 | 66 | Chapter 2
Examples: Dining facilities, detention facilities, billets, and operations centers.
TRADITIONAL THEATER COMMANDER ACTIVITY FUNDING
2-100. Purpose. Traditional Theater Commander Activity (TCA) funds are used by the combatant
commander to promote regional security and other U.S. national security goals. These funds fulfill the
combatant commanders’ need for flexible resources to interact with the militaries in their AOR to promote
regional security and other national security goals. TCA funds are not intended to replace or duplicate any
other specifically authorized appropriated fund sources available to the combatant commanders. Services
provide this funding with both OMA and military personnel appropriations.
2-101. Procedures. Combatant commanders 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.
2-102. Examples. Some examples of the use of TCA funding include military liaison teams, traveling
contact teams, state partnership programs, regional conferences and seminars, unit exchanges, staff
assistance and assessment visits, joint and combined exercise observers, and bilateral staff talks.
COMBATANT COMMANDER INITIATIVE FUND (CCIF), 10 USC 166A
2-103. Purpose. CCIFs (10 USC 166A) provide a 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 command and control, joint exercises, humanitarian and civic assistance, military
education and training to military and related civilian personnel of foreign countries, personnel expenses of
defense personnel participating in bilateral or regional cooperation programs, and contingencies and
selected operations.
2-104. Procedures. The combatant commander requests the CJCS to provide funds for a specific purpose,
IAW Chairman of the Joint Chiefs of Staff Instruction (CJCSI) 7401.01F, 30 November 2012.
2-105. Examples. This authority was used to provide initial JTF communication support in Rwanda. It
was also used to provide some of the initial support required to establish the migrant camp operations at
Guantanamo Bay, Cuba.
EMERGENCY AND EXTRAORDINARY EXPENSE AUTHORITY, 10 USC 127
2-106. Purpose. Emergency and Extraordinary Expense (EEE) authority (10 USC 127) provides the
Secretary of Defense and Service secretaries authority to expend OMA funds without regard to contracting
and purpose limitations. This authority is provided annually in the OMA appropriations. Each Secretary has
different amounts, depending on previously established needs. EEE funds are funds that may be used to
support certain unique requirements of operations. The DOD and Service regulations that cover these funds
define the types of acceptable expenditures.
2-107. Procedures. Very small amounts of this authority exist. The combatant commander can request
the Service component to provide this EEE. If EEE is available and no other funds are appropriate to
resource an essential activity, the combatant commander’s Service component normally requests approval
of the Service Secretary through the Service headquarters. This authority does not provide cash or foreign
currency to conduct an activity. Rather, EEE provides the capability to obligate Service funds for an
activity normally not authorized for OMA funding. If foreign currency is required to perform the activity, a
Service FM office must be notified to obtain the appropriate currency.
2-108. Examples. This authority was used to “buy-back” weapons in Panama during Operation JUST
CAUSE. It was also cited initially for purchasing weapons in Haiti during Operation UPHOLD
DEMOCRACY. Standing authorizations include special operations, criminal investigation purposes, and
intelligence contingencies. These requests must have approval on a case-by-case basis. |
1-06 | 67 | Fund the Force
OFFICIAL REPRESENTATION FUNDS (.0012)
2-109. Purpose. Official Representation Funds (ORF) are 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.
2-110. Procedures. Service regulations and/or directives should be referenced regarding proper
obligation and expenditure of these funds.
2-111. Examples. 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. See AR 37-
47, Representation Funds of the Secretary of the Army, for additional information.
HUMANITARIAN ASSISTANCE, 10 USC 2561
2-112. Purpose. 10 USC 2561 authorizes appropriated funds to be used to transport U.S. Government-
procured humanitarian relief supplies and for other authorized humanitarian purposes.
2-113. Procedures. To the extent that funds are authorized and appropriated for humanitarian assistance
purposes, DOD funds can be used for military or commercial transportation. Currently, the Defense
Security Cooperation Agency (DSCA) manages these funds, which are contained in the Overseas
Humanitarian, Disaster, and Civil Aid Account. The supported combatant commander 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).
2-114. Examples. Humanitarian assistance funds were provided to the U.S. European Command for
combined joint task force PROVIDE COMFORT in 1993-1994 to transport food, staples, and shelter
materials to the refugees in Northern Iraq.
TRANSPORTATION OF HUMANITARIAN ASSISTANCE, 10 USC 402
2-115. Purpose. 10 USC 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 USAID, the DOS, and the DOD.
2-116. Procedures. 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 combatant commander should forward
requests to the Joint Staff for approval by DSCA.
2-117. Examples. This authority was invoked to transport food and clothing to Rwanda for NGOs such as
World Relief in 1994.
HUMANITARIAN AND CIVIC ASSISTANCE PROVIDED IN CONJUNCTION WITH MILITARY
OPERATIONS, 10 USC 401
2-118. Purpose. 10 USC 401 allows the Service components to carry out humanitarian and civic
assistance activities abroad. Projects must promote U.S. and host nation (HN) security interests, as well as
enhance readiness skills of the U.S. forces that participate. These projects are to be conducted in
conjunction with authorized military operations and can complement, but not duplicate, other assistance
provided by the U.S. Government. Humanitarian and civic assistance (HCA) is confined to five general
areas, which are defined by statute: medical, dental, and veterinary care; construction of rudimentary
surface transportation; well drilling and construction of basic sanitation facilities; and rudimentary |
1-06 | 68 | Chapter 2
construction of public facilities. HCA projects cannot benefit any individual or organization engaged in
military or paramilitary activity.
2-119. Procedures. HCA 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 the Services’
OMA accounts. The Assistant Secretary of Defense for Special Operations/Low Intensity Conflict &
Interdependent Capabilities provides oversight within the DOD.
2-120. Examples. HCA 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 to
such countries as Ethiopia, Panama, Haiti, and Bangladesh.
FOREIGN DISASTER ASSISTANCE, 10 USC 404
2-121. Purpose. 10 USC 404 provides the President with the authority to direct the DOD to conduct
foreign disaster assistance when necessary to prevent loss of life. This section 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.
2-122. Procedures. 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. FY 1995 was the first year the DOD had
specific authority to conduct worldwide disaster relief activities.
2-123. Examples. This authority was cited to provide blankets, water, and transportation to the
earthquake-stricken people in Japan.
EXCESS NONLETHAL DEFENSE SUPPLIES, 10 USC 2557
2-124. Purpose. 10 USC 2557 makes nonlethal excess DOD supplies available for humanitarian relief
purposes.
2-125. Procedures. The DOD transfers nonlethal excess supplies to the DOS for distribution.
2-126. Examples. This authority could be cited to transfer medical supplies, meals ready to eat, and
equipment in support of a humanitarian relief effort.
OTHER AUTHORITIES
2-127. 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.
Drawdown Authorities
2-128. There are three drawdown authorities contained within the Foreign Assistance Act (FAA) of 1961.
All three require a Presidential Determination and some form of notification to Congress. They are
available for use within each fiscal year 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.
2-129. This 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 |
1-06 | 69 | Fund the Force
provide housing and food under a logistics civil augmentation program contract to members of a foreign
country or international organization.
2-130. When drawdown authority is granted, there are very specific statutes that require the President to
report to Congress the extent to which stocks and services are drawn down. The DOD agency responsible
for reporting this information is the Defense Security Cooperation Agency (DSCA). As such, DSCA is the
DOD central point of contact for accounting how much drawdown authority has been used and establishes
the reporting requirements for this type of support.
2-131. Under normal circumstances, the 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 that certain stocks be provided to a specific foreign
contingent.
Drawdown for an Unforeseen Emergency, FAA Section 506(a)(1), 22 USC 2318 (a)(1)
2-132. Purpose. 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 nonreimbursable 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 use of this drawdown authority.
2-133. Procedures. Normally, requests are initiated by the U.S. Embassy in the concerned country and
forwarded to the DOD. The combatant commander may also identify needs to the Plans Directorate (J5) 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.
2-134. Examples. This authority was invoked during Operation UPHOLD DEMOCRACY to provide
vehicles and personal equipment to many of the countries providing Soldiers for the multinational force in
Haiti. It was also invoked to provide equipment to the Dominican Republic for securing the border with
Haiti prior to U.S. intervention. Drawdown authority was also used in Bosnia.
Drawdown for Refugee Assistance, FAA Section 506(a)(2), 22 USC 2318 (a)(2)
2-135. Purpose. The President can drawdown DOD stocks for counterdrug, disaster relief, and refugee
and migrant assistance purposes. This authority provides articles, equipment, and training. It can also
provide DOD services. Examples include military transportation, military sealift, and military personnel
offloading ships. 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 by contract. Under this provision, the President may authorize the drawdown of
articles and services for disaster relief and counterdrug purposes and for refugee and migrant assistance
under the Migration and Refugee Assistance Act of 1962. It requires a Presidential Determination and
report, in advance, to Congress that it is in the national interest to execute the drawdown.
2-136. Procedures. 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 combatant commander may
also identify needs to the Plans Directorate (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.
2-137. Examples. The President invoked this drawdown authority in FY 2005 to provide $75 million of
assistance to Bangladesh, Burma, India, Indonesia, Kenya, Malaysia, Maldives, Philippines, Seychelles,
Somalia, Sri Lanka, Tanzania, and Thailand. |
1-06 | 70 | Chapter 2
Drawdown for Peacekeeping, FAA Section 552(c), 22 USC 2348a
2-138. Purpose. 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.
2-139. Procedures. 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 combatant commander may
also identify needs to the Plans Directorate (J5) 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.
2-140. Examples. This authority was invoked to provide vehicles to the Palestinians in support of peace
operations with Israel and was considered for helicopter support to the multinational observers in the Peru–
Ecuador border dispute. This authority was also used to provide $25 million to support the reconstitution of
the Somalia police force.
Foreign Military Sales Arms Export Control Act, 22 USC 2761
2-141. Purpose. The Foreign Military Sales Arms Export Control Act, (22 USC 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. The specific authority for leasing defense articles in the foreign military lease program (part
of The Foreign Military Sales Arms Export Control Act), is found at 22 USC 2796-2796a. 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.
2-142. Procedures. The UN or another country can enter into an foreign military sales (FMS) contract
with the DOD through a letter of assist (LOA), a contractual document issued by the United Nations to a
government authorizing it to provide goods or services to a peacekeeping operation. Also called LOA (JP
1-06). 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 FMS cases and are generally on a reimbursable
basis. However, leases of defense articles may be made on a nonreimbursable basis if the article has passed
three-quarters of its normal service life.
2-143. Examples. The Government of Iraq requested the U.S. Army Security Assistance Command (U.S.
Government representative) provide 586 refurbished M113 armored personnel carriers and 21 M88
recovery vehicles. These vehicles will assist in facilitating the government of Iraq to become more self-
reliant in the defense of their country.
Excess Defense Articles, 22 USC 2321j
2-144. Purpose. The excess defense articles provision (22 USC 2321j) gives the authority to sell or grant
articles no longer needed by the Armed Forces of the United States to eligible countries. It authorizes lethal
and nonlethal support on a priority basis to countries on the southern and southeastern flank of NATO.
Defense articles no longer needed by the Armed Forces of the United States may be made available for sale
under FMS procedures or on a grant (no cost) basis to eligible countries. The purpose is to modernize
defense capabilities of eligible NATO countries on the southern and southeastern flank of NATO and to
major non-NATO allies on these flanks. Eligible countries include Greece, Portugal, Turkey, Israel, Egypt,
Morocco, Pakistan, Senegal, and Oman. |
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Economic Support Fund, FAA Section 531, 22 USC 2346
2-145. Purpose. The purpose of the Economic Support Fund (22 USC 2346) is to furnish assistance to
countries based on special economic, political, or security interests of the United States. Most economic
support fund 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.
ESF shall be available for economic programs only and may not be used for military or paramilitary
purposes.
2-146. Procedures. The President is authorized to furnish assistance to countries and organizations, on
such terms and conditions as may be determined, in order 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 the FAA, Section 632. USD(C) and their counterparts at the
DOS develop the agreement. If the combatant commander determines a need for these funds, the Joint Staff
J5 may be contacted.
2-147. Examples. This authority was used for Somalia police salaries. In Haiti, it was used to distribute
miscellaneous payments to members of the multinational force and for special transportation requirements.
Peacekeeping Operations Fund, FAA Section 551, 22 USC 2348
2-148. Purpose. The peace keeping operations (PKO) Fund (22 USC 2348) is used to furnish assistance
to friendly countries and international organizations pursuant to the national interests of the United States.
The President is authorized to furnish assistance to countries and organizations, on such terms and
conditions as may be determined, for PKO and programs. Such assistance may include reimbursement to
the DOD for expenses incurred pursuant to Section 7 of the United Nations Participation Act (See
paragraph 3h).
2-149. Procedures. 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 FAA Section 632. USD(C) and
their counterparts at the DOS develop the agreement. If the supported combatant commander determines a
need for these funds, the Joint Staff J-5 may be contacted. Preferably, the Service funding the operation for
the combatant commander contacts USD(C).
2-150. Examples. This authority was used by the DOS to pay lodging and meals for non-U.S. members
of the Military Observer Group on the border between Haiti and the Dominican Republic. It was also used
to pay for equipment and supplies in Haiti that couldn’t be drawn down from existing DOD stocks. (See
FAA S506[a][1].).
International Military Education and Training, FAA Section 541-545, 22 USC 2347 to 2347e
2-151. Purpose. The international military education and training (IMET) provision (22 USC 2347 to
2347E) provides military education and training to military and related civilian personnel of foreign
countries.
2-152. Procedures. DOS obtains a request for training from the HN government and passes the request to
the DOD. If the combatant commander desires to provide military education or training to countries in the
area of responsibility, it is usually arranged through the country team at the U.S. Embassy. Combatant
commanders 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 IMET funds. DSCA then contracts for the
required support.
2-153. Examples. Many foreign defense and non-defense establishments have been trained through
IMET. Through their attendance at IMET-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. |
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Reimbursable Authority, FAA Section 607, 22 USC 2357
2-154. Purpose. 22 USC 2357 authorizes any federal agency to furnish commodities and services to
friendly countries, the American Red Cross, voluntary non-profit 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.
2-155. Procedures. 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 the DSCA for execution. Once DSCA approves shipment of the
commodities, DFAS 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.
2-156. 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 in Somalia, the Former Republic of Yugoslavia, Rwanda,
and Haiti. The UN LOA procedure is the ordering mechanism specified in those agreements.
2-157. Reimbursements. 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 fiscal year 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.
2-158. Examples. This authority was used by the DOD to support UN operations, the Organization of
African Unity, and friendly third world countries participating in peacekeeping and humanitarian
operations in Rwanda. It was also cited for Operation SAFE BORDER when Peru and Ecuador agreed to
reimburse the United States for its costs of providing the observer group to monitor their common border.
Section 7 of the United Nations Participation Act, 22 USC 287d-1
2-159. Purpose. Section 7 of the United Nations Participation Act (22 USC 287d-1) authorizes support to
UN PKO. This authority permits the DOD to contribute no more than 1,000 personnel at a time to serve as
observers, guards, or in any non-combatant capacity and to contribute nonlethal equipment, supplies, and
services to UN operations.
2-160. Procedures. The UN issues a LOA to the U.S. Mission to the United Nations in New York. The
U.S. Mission to the United Nations forwards the LOA to the DOD, where it is reviewed and transmitted to
the DOD with a recommendation as to approval and funding. Within the DOD, the Under Secretary of
Defense for Policy (USDP) coordinates the UN request. Upon approval, the DOD directs a Service to
implement the LOA.
2-161. Reimbursements. 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.
2-162. Examples. Examples include DOD support to UN operations in Cambodia, Angola, and Western
Sahara.
FAA Sections 628 and 630, 22 USC 2388 and 2390
2-163. Purpose. Upon determination of the President that it is consistent with the purposes of the FAA,
Section 628, 22 USC 2388 and 2390 authorizes the head of an agency to detail or assign any officer or
employee of that agency to an international organization to serve on the agency international staff or “to
render any technical, scientific, or professional advice or service” to such organization. There is no limit on |
1-06 | 73 | Fund the Force
the number of personnel that may be detailed under this authority. This authority has been interpreted
broadly and has been used as authority to detail U.S. military to peace enforcement operations.
2-164. Reimbursements. Reimbursements for Section 628 details are governed by Section 630 of the
FAA. U.S. policy is that the DOD will be reimbursed the incremental costs associated with the participation
of the U.S. military in a UN operation.
2-165. Examples. This authority was used to provide U.S. logisticians to Somalia as part of peace
enforcement operations.
The Economy Act, 31 USC 1535, et seq.
2-166. Purpose. The Economy Act ( Title 31, United States Code (U.S.C.) Sections 1535 and 1536
provides authority for federal agencies to order goods and services from major organizations within the
same agency or other federal agencies and to pay the actual costs of those goods and services. Congress
passed the Act in 1932 to obtain economies of scale and eliminate overlapping activities of the Federal
Government. Within the Department, an activity within a DOD Component 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.
2-167. Procedures. Transactions include interagency and intra-agency support, where an activity needing
supplies or services (requesting or ordering agency) obtains them from another activity (servicing or
performing agency). Within the Department of Defense (DOD), Economy Act orders typically are executed
by issuance of a DD Form 448, “Military Interdepartmental Purchase Request”. Project orders are outside
the scope of the Economy Act, defined under 41 U.S.C. §6307, and discussed in Chapter 2 of the DOD
FMR. Chapter 1 shall be referenced for overall guidance and discussion of General Reimbursement
Procedures and Supporting Documentation.
2-168. Examples. 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.
Project Order Act
2-169. Purpose: The Project Order Act gives DOD activities the authority to place orders with other
DOD activities IAW published guidance. A “project order” is a specific, definite, and certain order issued
under the authority contained in 41 U.S.C. 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.
2-170. Procedures: Guidance regarding project orders is contained in DODFMR Vol. 11A. Chapter 2. 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 fiscal year segments and where such operations can be forecasted with
reasonable accuracy.
2-171. Examples: Examples of such activities include: equipment overhaul or maintenance shops,
manufacturing or processing plants or shops, research-and-development laboratories, computer software
design activities, testing facilities, proving grounds owned and operated by the Department, and
engineering and construction activities.
Stafford Disaster Relief and Emergency Assistance Act, 42 USC 5121, et seq.
2-172. Purpose. The Stafford Disaster Relief and Emergency Assistance Act (42 USC 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.
2-173. Procedures. 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. Approval |
1-06 | 74 | Chapter 2
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 nonreimbursable basis.
AGREEMENTS
2-174. Different agreements are designed to establish a common understanding between nations,
governments and organizations. Financial 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.
United Nations Letter of Assist
2-175. A UN letter of assist (LOA) is a document issued by the UN to a contributing government
authorizing that government to provide goods or services to UN peacekeeping forces. An LOA typically
details specifically what is to be provided by the contributing government and establishes a funding limit
that cannot be exceeded. General support LOAs can be negotiated with the UN (if such LOAs are
advantageous to both parties) to cover more generic categories, such as subsistence, fuel, sustainment, and
spare parts. More than one item or service can be included on an LOA. LOAs are considered by the UN to
be contracting documents and must be signed and issued by the UN Director, Field Operations Division.
The LOA is not considered a funded order, and the UN does not normally provide an advance of funds for
the value of the LOA.
2-176. The UN reimburses contributing countries for the costs of their activities IAW UN standard
procedures covered in the “United Nations Guidelines to Contributing Governments” and specific and
general LOAs. The UN should approve all elements of national contributions and the extent of
reimbursement prior to an actual deployment, if possible. Therefore, activities undertaken, troops deployed,
or costs incurred for items and services rendered that are not agreed to in advance by the UN are not
normally reimbursed by the UN. Only expenditures in support of an operation approved by the Security
Council and authorized by the General Assembly as a legitimate charge to the UN are eligible for
reimbursement.
Acquisition and Cross-Servicing Agreement, 10 USC 2342
2-177. Purpose. The purpose of the ACSA authority provided under 10 USC 2342 is to acquire or
transfer logistic support outside the Arms Export Control Act channels. Under this authority, the DOD,
after consultation with DOS, may enter into agreements with NATO countries, NATO subsidiary bodies,
other designated eligible countries, the UN, and other international regional organizations of which the
United States is a member that provide for the reciprocal provision of logistic support, supplies, and
services. This authority is limited to the purchase and sale of logistic support and does not extend to major
end items of equipment such as trucks or weapons systems. As a result of the FY 1995 National Defense
Authorization Act changes, the DOD is authorized general-purpose vehicles and other nonlethal items of
military equipment that are not designated as significantly military equipment on the U.S. munitions list.
Examples include vehicles, communications equipment, and training aids.
2-178. Procedures. After consulting with DOS, the DOD may enter into agreements with NATO
countries, NATO subsidiary bodies, and other designated eligible countries for reciprocal logistic support,
supplies, and services. However, major end items are excluded. Acquisitions and transfers are on a payment
in cash, replacement in kind (RIK), or equal value exchange (EVE) basis. RIK or EVE must be
accomplished within 12 months after the date of delivery of the logistic support, supplies, or services. After
12 months, reimbursement must be on a cash basis.
2-179. Examples. This authority was used extensively in the early phase of Somalia operations. This
authority also provided logistic support, supplies, and services to the French-led coalition peace
enforcement effort Operation TURQUOISE in Rwanda. This authority has also been used in peace
operations conducted by member state coalitions under UN auspices (for example, the Unified Task Force
phase of the Somalia operations with Canadian and Australian forces). ACSAs have been used in Bosnia
and Kosovo. |
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Memorandum of Agreement (MOA)
2-180. MOA are agreements 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 United States has an MOA. 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 IAW proper procedures.
632 Agreements (Department of State Funds)
2-181. The Department of State (DOS) and the DOD may negotiate agreements in which the DOD agrees
to fund requirements initially 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.
2-182. 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.
SPECIAL PROGRAM FUNDING
2-183. 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.
Commander’s Emergency Response Program (CERP)
2-184. Purpose. The current Commander’s Emergency Response Program (CERP) authority enables
commanders specifically serving in Afghanistan to respond to urgent, small-scale, humanitarian relief and
reconstruction requirements within their areas of responsibility. See the 2013 National Defense
Authorization Act §1221 and the 2013 Consolidated and Further Continuing Appropriations Act §9005.
2-185. Procedures. DODFMR Vol. 12, Ch. 27 provides implementing policy and guidance for the use of
CERP. The guidance primarily assigns administration responsibilities, defines proper CERP projects, and
specifies accountability procedures. This guidance is mandatory reading for anyone intending to use CERP
funds.
2-186. Examples. Examples of reconstruction assistance include FM improvements, restoration of the
rule of law and governance initiatives, day laborers for civic cleaning projects, and purchase or repair of
civic support vehicles.
DOD Rewards Program
2-187. Purpose. Title 10, U.S. Code, section 127b authorizes the DOD to pay rewards to persons for
providing U.S. Government personnel or government personnel of multinational forces participating in a
multinational operations 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 United States 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 |
1-06 | 76 | Chapter 2
weapons, to U.S. Government personnel or government personnel of multinational forces. The DOD
Rewards Program is not an intelligence program and is not intended to replace existing programs.
2-188. Procedures. DODFMR Vol. 12 chapter 17 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.
2-189. Examples. U.S. or multinational units pay rewards for information helpful to the Multinational
Forces and is not limited only to information leading to the capture of a High Value Individual or seizure of
weapons.
Contingency Construction Authority
2-190. Purpose. The authority to use OMA to carry out a construction project outside the United States
under the following conditions: (1) 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 by the President of a national emergency under section 201 of the National
Emergencies Act (50 U.S.C. 1621), or a contingency operation; (2) The construction is not carried out at a
military installation where the United States is reasonably expected to have a long-term presence; (3) The
United States has no intention of using the construction after the operational requirements have been
satisfied; (4) The level of construction is the minimum necessary to meet the temporary operational
requirements. Commanders use this authority to fund with OMA those construction projects that exceed the
OMA construction limitations of $750k for minor construction.
2-191. Procedures. Construction projects are vetted and submitted through command channels to the
Coalition Forces Land Component Command Engineers (C-7). The C-7 is the proponent for these projects.
The projects are submitted by the Coalition Forces Land Component Command C-7 through the Assistant
Chief of Staff Installation Management to the Under Secretary of Defense (Comptroller) 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 IPL.
2-192. Examples. This authority has been used to construct detention facilities, forward operating bases,
and other infrastructure in theaters of operation.
DOD Authorities For Foreign And Security Assistance Programs
2-193. Purpose. These authorities and appropriations are made available to train, equip and maintain the
security forces of the Host Nation government (i.e. Afghan Security Forces Fund). These authorities serve
as a funding stream that provides support to all elements of the Host Nation security forces to include: the
Army, police forces, special task forces, and border security.
2-194. Procedures. Host Nation Forces Fund is administered by Multinational Security Transition
Command. Congress appropriates funding Host Nation Forces Fund annually and the attendant authority is
not codified in law.
2-195. Examples. These funds are used to purchase equipment, sustainment, training, facilities and other
resources necessary to train and equip the Iraqi Security Force and the Afghan Security Force.
Logistics Support for Multinational Forces
2-196. Purpose. In Section 1201 of FY07 NDAA, Congress amended Chapter 3 of Title 10, United States
Code, making permanent this authority to use up to $100 million of DOD OMA per fiscal year to provide
logistic support, supplies, and services, including air-lift and sea-lift support, to partner nation forces
worldwide in support of multinational operations.
2-197. Procedures. The approval authority for the provision of this support remains at the Secretary of
Defense level and requires Secretary of State concurrence as well. This authority may only be used for a
combined operation that is carried out during active hostilities or as part of a contingency operation or a
noncombat operation (including an operation in support of the provision of humanitarian or foreign disaster |
1-06 | 77 | Fund the Force
assistance, a country stabilization operation, or a peacekeeping operation under chapter VI or VII of the
Charter of the United Nations); however, it may not be used for training exercises.
SECTION V– FINANCIAL MANAGEMENT SUPPORT TO MILITARY
OPERATIONS IN A MULTINATIONAL ENVIRONMENT
2-198. Multinational operation is a collective term describing military actions conducted by forces of two
or more nations, typically organized within the structure of a coalition or alliance. An alliance is the
relationship that results from a formal agreement (e.g., a treaty) between two or more nations for broad,
long-term objectives that further common interests of the members (e.g., NATO). A coalition is an ad hoc
arrangement between two or more nations for common action (for example, Operation Iraqi Freedom). FM
considerations for ad hoc arrangements to include reimbursement policies and procedures are similar to
those for support to United Nations (UN) operations as prescribed in DODFMR Vol. 12, Chapter 23.
2-199. Non-traditional military operations, such as Peacekeeping Operations (PKO) and foreign
humanitarian assistance have evolved alongside the traditional forms of military action (deterrence and
warfighting). In the future, international organizations and agencies will perform an increasing role in the
management of these crises and contingency operations. The level of U.S. participation in these operations
depends on the objectives agreed to at the national level. Nations must also reach agreement—separately or
through cooperative agreements—to provide FM resources or specific support requirements for its forces.
FM considerations depend on the nature of the supported multinational operations and vary from one
operation to another. These considerations may emanate from financial arrangements of support based on
specific coalition agreements, memoranda of understanding, or technical agreements. It is important to
begin coordination of financial arrangements with prospective multinational partners as early in the
planning process as possible. Special U.S. logistic and funding authorities may exist to support such
financial arrangements (e.g. “Lift and Sustain” authority under Public Law 109-289, Section 9008 allows
the U.S. military to provide logistics support, services, supply, and transportation to eligible coalition forces
supporting U.S. military operations in Operation Iraqi Freedom and Operation Enduring Freedom.
However, per the 2013 Consolidated and Continuing Appropriations Act, §9006, the Lift and Sustain
authority was amended so that it no longer applies to operations in Iraq – it only applies to operations in
Afghanistan). Furthermore, financial managers must ensure available support assets meet not only U.S.
standards, but also those of supported multinational forces. FM support, however, remains a national
responsibility for multinational operations.
2-200. The following paragraphs describe UN, NATO, host nation support, multinational operations and
other operations with respect to FM support.
UNITED NATIONS (UN) OPERATIONS
2-201. A variety of missions may be conducted in conjunction with the UN. Section 7 of the United
Nations Participation Act authorizes support to UN PKO. This authority allows the DOD to contribute
personnel, nonlethal equipment, supplies, and services to UN operations. Support provided to the UN under
Section 7 of the United Nations Participation Act does not require the negotiation of an agreement.
However, formal agreements, such as FAA section 607 and section 628 agreements, and UN Letters of
Assistance (LOAs), are established in most cases to facilitate reimbursement for services provided.
2-202. Any support provided to UN forces must be preapproved by a UN official authorized to commit
funds. This official is normally the chief administrative officer or the chief procurement officer. Activities
undertaken, troops deployed, or costs incurred for items that are not agreed to in advance by the UN, as
identified and detailed in guidelines, aides memoire, notes verbale, or specific or general LOAs, are
normally not reimbursed by the UN. Financial responsibilities of each party are usually spelled out in the
agreement between the contributing countries and the UN. The U.S. position is normally negotiated by the
DOD in coordination with the Department of State (DOS). Close coordination with UN officials throughout
the operation should ensure proper reimbursement for all authorized expenditures. |
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2-203. When participating with the UN, two types of documents are critical to FM. The first is standing
agreements that are in place related to contributing country participation in a UN operation. The second is
LOAs.
STANDING AGREEMENTS
2-204. The standing agreements are general in nature and provide guidelines on what the UN is willing to
pay for without any additional, specifically negotiated, agreements. An understanding of these documents
early in an operation is essential to ensure proper reimbursement for U.S. participation in a UN operation.
The following are some examples of the types of support arrangements listed in the standing UN
procedures:
* Pre-deployment actions. Preparation of personnel and equipment for deployment is the
responsibility of the contributing country and includes all preparation costs involved to get the
personnel or equipment to the point of embarkation. Billing the UN for reimbursement of these
expenses is based on advance negotiations with the UN.
* Deployment and redeployment—
• Actions. Transportation to and from the operational area is normally by air or sealift.
The UN can fund all deployments and redeployments. The contributing government
may organize these activities, but the UN must agree to the arrangements in advance.
All transportation to be provided by the contributing country must be coordinated
and approved by the UN. If reimbursement is requested, it will be made only up to
the amount it would have cost the UN to accomplish the move.
• Self-sufficiency period. Each contingent force must be self-sufficient in theater until
UN operations and control are sufficiently established to provide sustainment. The
UN will reimburse normal and agreed to costs incurred during the self-sustainment
period. All deployed military units should be self-sufficient in rations, water,
petroleum, oils, and lubricants for a minimum of 30 days, and other classes of
supplies for a minimum of the first 60 days after deployment.
LETTER OF ASSISTANCE (LOA)
2-205. Another method the UN uses to request support is LOAs. A UN LOA is a document, issued by the
UN to a contributing government, authorizing that government to provide goods or services to the UN. An
LOA details specifically what is to be provided by the contributing government and establishes a funding
limit that cannot be exceeded. General support LOAs can be negotiated with the UN, if such LOAs are
advantageous to both parties, to cover more generic categories such as subsistence, petroleum, oils, and
lubricants, sustainment, and repair parts. LOAs are considered by the UN to be contracting documents and
must be signed and issued by an authorized UN official.
2-206. The UN issues the approved LOA to the United States Mission to the United Nations, where it is
acted on by the military advisor. The Office of the Military Advisor determines the appropriate U.S. agency
to receive the request. All requests from the DOD are forwarded to the Under Secretary of Defense for
Policy (USD(P)) for approval and action. The USD(P) will determine the appropriate organization and
provide a copy of the LOA to the organization and DFAS. DFAS is responsible for maintaining a status of
all active LOAs.
2-207. The LOA is not considered a funded order, and the UN does not ordinarily provide an advance of
funds for the value of the request. Therefore, an LOA does not provide to a service department any
additional obligation authority to accomplish the order. The service department must accomplish the
requirement using existing OMA funds or other appropriated funds, and prepare an SF 1080 (Voucher for
Transfers Between Appropriations and/or Funds) bill for the cost of the goods or services provided,
referencing the appropriate LOA. |
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NORTH ATLANTIC TREATY ORGANIZATION (NATO)
OPERATIONS
2-208. The North Atlantic Treaty Organization (NATO) is a defense treaty, which resulted in the alliance
of 28 countries (member states). Under Article 5 of the Washington Treaty, an attack upon the territorial
integrity of a treaty member is considered an attack on all member states. While mutual defense remains
the primary mission of the Alliance, NATO has recently expanded its sphere of activities to include peace
support missions outside the territorial boundaries of the multinational nations. Such non-Article 5, or “out-
of-area,” operations may be undertaken at the request of the UN with the unanimous consensus of all
member states.
NATO FUNDING ELIGIBILITY
2-209. NATO conducts missions on the basis of force and capability contributions from its member states.
Unlike the UN, it does not provide reimbursement for peacekeeping forces or in any other way underwrite
the costs of national participation. As a result, NATOs operating budgets are small in relation to those of
national forces deploying in support of an operation. NATO funding is generally restricted to establishment
and support of the NATO headquarters in theater. In exceptional circumstances, the NATO nations may
fund theater-wide projects benefiting both the NATO headquarters and all nations with forces in theater
(for example, theater communications systems or certain engineering projects supporting main supply
routes or ports). The NATO headquarters may establish a multinational logistics center to coordinate this
effort among the forces in theater.
NATO FUNDING SOURCES
2-210. The support of national forces in the theater is a national responsibility and is funded through
national systems and budgets. In the exceptional circumstance that a category of expenditure might be
considered eligible for NATO funding, the requirement must be submitted through the NATO theater
headquarters for inclusion in the budgetary plans described above. NATO funds its command and control
structure through two primary sources—
* The NATO Security Investment Program is generally used to support major investments in
operational infrastructure, such as construction or communications systems. Projects originate
with the NATO theater headquarters engineers and are subsequently screened by the NATO
chain of command prior to being reviewed by the NATO Infrastructure Committee at NATO
headquarters in Brussels, Belgium. Funding is approved and provided on a project-by-project
basis. Funds cannot be transferred between projects.
* The NATO military budget is the normal source of funding for OMA costs supporting NATO
headquarters in the theater of operations. NATO theater headquarters funding requirements are
assembled by the theater financial controller and consolidated into an operational budget. This
budget is screened by the NATO chain of command prior to submission to the Military Budget
Committee, also located in Brussels. Funding is approved IAW the proposed expenditure plan;
however, there is generally some flexibility between budgetary line items.
CENTRALIZED CONTRACTS
2-211. To reduce competition for resources in the theater, the NATO headquarters may solicit and
consolidate theater-wide requirements in order to negotiate basic ordering agreements with local vendors.
Such agreements typically establish the prices, ordering procedures, and payment terms, but do not obligate
NATO or the nations to purchase specific quantities of goods or services. While multinational nations are
generally authorized to utilize such contracts on the same basis as the NATO headquarters in-theater, the
existence of such agreements do not preclude nations from negotiating their own bilateral contracts. NATO
does not finance national requirements; such contracts call for nations to make direct payment to vendors
for goods and services they order. |
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