text: Accounting Support and Cost Management
  the Joint Chiefs of Staff (CJCS) is responsible for communicating the Secretary of Defense’s order, either
  through a deployment order or execute order, to the cognizant Commander of a Combatant Command
  ordering the execution of a CONOP. Those orders will include a funding paragraph outlining financial
  guidance as directed by the USD(C) and USD(P).
  5-72. The Defense Finance and Accounting Service (DFAS) is responsible for centralized cost
  consolidation; billing, and reimbursement distribution functions in support of OCO; and issuing to the
  military departments and other reporting activities the necessary reporting and coding instructions,
  transmission links, points of contact, and other related information necessary to ensure accurate and timely
  reporting of costs. DFAS shall assist DOD components, as required, in the identification and accumulation
  of costs. DFAS is responsible within DOD for all contingency cost consolidations and billings.
  5-73. The Army is responsible for preparing cost estimates and submitting Army budget justifications to
  the USD(C), and providing monthly incremental cost reports to DFAS IAW USD(C) policy. In addition,
  HQDA will provide DFAS monthly cost statements, supporting documentation, and completed billing
  documents (i.e., SF 1080, Voucher for Transfers Between Appropriations and/or Funds) for each United
  Nations Letter of Assist (LOA) or incurred cost for which payment is requested. HQDA provides guidance
  detailing the required cost collection and reporting procedures and methodology for contingency operations
  and ensures that the guidance is disseminated to the appropriate unit level.
  COST ESTIMATES FOR CONTINGENCY OPERATIONS
  5-74. Army financial managers develop and use three different types of estimates during contingency
  operations. These estimates are usually produced by strategic level FM personnel within HQDA; however,
  the estimates rely on information provided by subordinate commands and activities. The three different
  types of estimates are the pre-deployment estimate, the budget estimate, and the working estimate. The pre-
  deployment estimate is used to assess various operational assumptions and to inform the go/no-go decision-
  making process; the budget estimate is used to define and defend requests for reprogramming or additional
  appropriations; and the working estimate is used during execution of the operation against which the
  military departments measure actual costs, and which can be used as the base for determining the changes
  in cost that would result from changes to the operational plan. All three types of estimates are important to
  ensure that senior leaders have the latest and most accurate information available for use in the resource
  allocation process.
  PRE-DEPLOYMENT ESTIMATE
  5-75. The pre-deployment cost estimate is a short notice estimate required to support operational
  assumptions and decision-making processes, and defines and supports requests for reprogramming
  or additional appropriations. It supports operational assumptions and decision-making processes. This
  estimate usually is required on short notice, sometimes within hours of notification. This estimate is the
  most difficult and unreliable of the three estimates due to the lack of supporting information. The
  preliminary estimate is prepared by the Office of the Under Secretary of Defense (Comptroller) (OUSD(C))
  and the Joint Staff J-8, using a cost model that incorporates major incremental cost drivers such as modes
  of transportation, operation duration, force deployment/phasing, and environmental conditions to project a
  rough order of magnitude cost estimate.
  BUDGET ESTIMATE
  5-76. Budget estimate is based on specific command operational plans, requirements, troop levels,
  location, and operating circumstances. The FM and logistics staffs at HQDA use data provided by the
  responsible CCDR and the theater ASCC to derive a projected incremental cost estimate for submission to
  OUSD(C). As a standard procedure in developing cost estimates, the ASCC shall utilize all available
  sources of relevant information and ensure that the field commands and headquarters personnel have
  applied the lessons learned from cost estimates associated with previous operations.