text: Chapter 5
  EXPIRED/CLOSED/CANCELED APPROPRIATIONS
  5-19. Expired appropriations are not available for new obligations. Adjustments may be made to expired
  appropriations up to five years provided the transaction being adjusted occurred prior to the cancellation of
  the appropriation. The closure or cancellation of an appropriation does not eliminate the Government's legal
  obligation to pay contractors for services rendered or products delivered. Nor does it nullify the need for
  the accounting activity to maintain an audit trail supporting the existing contingent liability to future
  appropriations. Use unexpired funds available for the same general purpose to pay for obligations that
  would have been charged to the closed/canceled account if done before account closure/cancellation. See
  DFAS Regulation 37-1, Finance and Accounting Policy Implementation, chapter 16 and the DODFMR,
  volume 3, chapter 10 for limitations and additional guidance.
  JOINT REVIEW AND RECONCILIATION
  5-20. 31 U.S.C. 1554(c) requires establishing internal controls to ensure an adequate review of obligated
  balances to support the year-end certification required by law. DOD requires that commitment and
  obligation transactions recorded in the official accounting systems be reviewed for accuracy, completeness,
  and timeliness at least three times each fiscal year. The requirement for reviews of commitments and
  obligations applies to all appropriations and funds of all DOD appropriations. This requirement applies not
  only to direct appropriations, but also to all reimbursable transactions, as well as the Department's
  revolving and trust funds. See the DODFMR, volume 3, chapter 8, section 0804 for more information on
  the requirements for these reviews.
  STRATEGIC LEVEL ACCOUNTING SUPPORT
  5-21. Accounting support during financial disbursements and military expenditures at the strategic level
  helps keep responsive and reliable accounting measures that help strategic level commanders make sound
  and adequate decisions.
  ASSISTANT SECRETARY OF THE ARMY, FINANCIAL MANAGEMENT AND COMPTROLLER
  (ASA[FM&C]))
  5-22. ASA (FM&C) 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 resource managers. Support provided may include:
  * Develop Army financial strategy that includes the goals, objectives, and tasks that must be
  completed in order for the Army to provide its commanders, leaders, and managers with quality
  financial information for decision making on a consistent and routine basis.
  * Implement and provide FM systems that meet congressional mandated FM requirements for FM
  systems.
  * Track and report budget execution (obligations) to OSD and Congress as required, normally
  monthly and quarterly.
  * Develop requirements for bridge supplemental in order to meet funding requirements until the
  supplemental is approved.
  * Develop reporting requirements of costs that support OSD and congressional reporting
  requirements.
  * With support from DFAS, develop financial statements that meet GAO standards with an
  unqualified opinion.
  * Provide timely and accurate (reliable) cost reports with support from DFAS and other financial
  information required by HQDA decision makers.