text: 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