text: Chapter 5
  * Monitor accounts payable and liabilities balances.
  * Assist in resolving/correcting accounts receivable, travel advances and debt.
  * Provide advice/assistance on Interservice Support Agreements (ISSAs), DD Form 448s, and
  ACSA.
  * Review reimbursable transactions to ensure data is timely, accurate and complete.
  * Receive, interpret and implement appropriated funds accounting policies/guidance for financial
  issues.
  * Receive, interpret and implement NAF policies and guidance IAW AR 215-1.
  * Prepare ad hoc and recurring financial reports for supported activities as required.
  * Analyze financial processes for possible improvement.
  * Support performance measurement/cost management programs.
  * Coordinate and monitor DFAS finance and accounting services provided.
  * Coordinate FM accounting cycle system schedules (i.e., Non-Stock Funds, End of Year
  Reports).
  * Participate in FM accounting system updates or changes.
  * Track commitments and obligations that support the maintenance of regulatory accountable
  records.
  * Evaluate, certify, and report the execution of funds.
  * Ensure the general ledger accurately reflects the financial posture of the represented echelon.
  FINANCIAL MANAGEMENT SUPPORT CENTER
  5-26. Accounting support provided by the FMSC complements the resource management function within
  supported G-8 staffs. The FMSC participates in joint reviews, as required, to ensure accounting records are
  accurate and updated in a timely manner. The FMSC has an accounting section that is responsible for
  providing requested accounting support to theater units. These activities include:
  * Ensure data integrity of collections and disbursements to Central Funding.
  * Reconcile the AUT with Treasury deposits.
  * Account for cash and other negotiable instruments.
  * Reconcile ADSN and DSSN transactions with the FMSU (s) (i.e., Merged Accountability and
  Fund Reporting (MAFR)).
  * Ensure Collections Information Repository (CIR) and Payment Information Repository (PIR)
  transactions are accurate.
  * Reconcile SF 215, Deposit Ticket and SF 5515, Debit Voucher with FRB.
  * Assist FMSU(s) with reconciliation of SVC transactions.
  TACTICAL LEVEL ACCOUNTING SUPPORT
  5-27. To eliminate weaknesses in financial management accounting, is imperative to practice accurate
  accounting at the tactical level where expenditures occur and where they are reconcile with official
  accounting records. At the tactical level, significant accounting data is provided to commanders to assist in
  the military decision process.
  CORPS, DIVISION, TSC/ESC G-8S, AND BRIGADE S-8
  5-28. Accounting support at the corps and division may include:
  * Utilize approved FM systems provided by HQDA to meet congressional mandated FM
  requirements for FM systems.
  * Capture costs using approved FM systems, disbursing systems, and contractor and pay systems.
  * Track and report costs for specific operations to support requests to theater command.