Army Comptroller Handbook

Author : Department of Defense
Publisher :
ISBN 13 : 9781976775420
Total Pages : 220 pages
Book Rating : 4.7/5 (754 download)

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Download or read book 21st Century U.S. Military Manuals written by Department of Defense and published by . This book was released on 2017-12-31 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: FM 1-06 is the Army's keystone manual for Financial Management (FM). Its purpose is to provide the authoritative doctrine on how FM supports the full spectrum of operations as a component of the theater sustainment warfighting function. 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 of FM doctrine, organizations, training, materiel, leadership and education, personnel, and facilities development to support the modular Army, and establishes how FM operations are integrated and synchronized into the overall operations process - plan, prepare, execute and assess. PREFACE * INTRODUCTION * Chapter 1 * FINANCIAL MANAGEMENT OPERATIONS * Section I - Financial Management Mission and Purpose * Principles of Financial Management * Financial Management Core Competencies * Section II - Financial Management and the Sustainment Warfighting Function * Financial Management and the Elements of Combat Power * The Fiscal Triad * Financial Management Support to Force Projection * Section III - Army Financial Management with Interorganizational Partners (Joint, Multinational, Intergovernmental, Interagency, and Nongovernmental) * Section IV - Financial Management Support to Stability Operations * Financial Management Supporting Tasks * Section V - Financial Management Organizations, Responsibilities and Organizational Relationships * Strategic Financial Management * Operational Financial Management * Tactical Financial Management * Brigade Level Financial Management * Chapter 2 * FUND THE FORCE * Section I - Appropriations/Authorization Process * Administrative Control and Distribution of Funds * Basic Appropriations That Fund the Army * The Legislative Proposal Process in Support of Contingency Operations * Section II - Fiscal Law * Basic Tenets of Fiscal Law. * Anti-Deficiency Act (ADA) * Section III - Resource Management Support * Resource Management Support to Stability Operations * Funding Contingency Operations Strategic Resource Management * Operational Resource Management * Tactical Resource Management * Chapter 3 * BANKING AND DISBURSING SUPPORT * Section I - Banking Support * Banking and Host Nation Support * Cash Management * Economic Impact * Section II - Disbursing Operations * Cash Verification * Reporting and Analysis * Irregularities in Disbursing Officer Accounts * Managing a Limited Depositary Account * Transfer of Accountability (Settlement) * Types of Disbursing Support * Special Payments * Miscellaneous Disbursing Support * Disbursing Roles * Chapter 4 * PAY SUPPORT * Section I - Active Duty Pay * Key FM Reports * Separation of Duties * Section II - Reserve Component Pay * Mobilization/Demobilization * Section III - Case Management System * Types of CMS Cases * Chapter 5 * ACCOUNTING SUPPORT AND COST MANAGEMENT * Section I - Accounting Support * Stages of a Transaction . Obligation Management * Strategic Level Accounting Support * Operational Level Accounting Support * Tactical Level Accounting Support * General Fund Enterprise Business Systems (GFEBS) * Section II - Cost Management Support * Cost Culture * Cost Management Support * The Cost Management Process * Cost Management Concepts * Full Cost * Cost Management During Contingency Operations * Cost Estimates for Contingency Operations * Contingency Cost Reporting * Cost Collection * Chapter 6 * PLANNING AND OPERATIONS * Chapter 7 * MANAGEMENT INTERNAL CONTROLS