text: Chapter 1
  strategic, operational and tactical levels of war. This integration facilitates the optimal allocation of
  financial resources to accomplish the mission. FM principles are depicted in figure 1-1.
  Example. FM leaders must provide responsive FM support that meets the changing nature of
  the operational environment (OE). They must be able to anticipate changing requirements
  created by changes in the mission or the OE. By applying the simplicity principle, FM leaders
  ensure the transparency of their operations and demonstrate stewardship through the proper use
  of resources by complying with existing regulations and statutes.
  Figure 1-1. Principles of Financial Management
  STEWARDSHIP
  1-6. The Department of Defense (DOD) is entrusted by the American people as steward of the vital
  resources (funds, material, land, facilities) provided to defend the nation. All available resources shall be
  used in the most efficient means possible (JP 1-06). The Army operates under the mandate to use all
  available resources in the most effective and efficient means possible to support the CCDR. Although not
  mutually exclusive, these two goals – effectiveness and efficiency do not have the same meaning. FM
  leaders must understand that effectiveness describes how well consumed resources achieve the desired
  outcome or end state. Efficiency speaks to the manner in which those resources are consumed in order to
  produce the maximum amount of output with the least amount of input, regardless of whether the output
  achieves the desired outcome – “doing things the right way”. Certainly, the efficient use of resources is
  always an important consideration for Army leaders and financial managers; however, the primary focus
  regarding the use of financial resources must always center on accomplishing the mission and/or attaining
  the desired end state. Good stewardship requires the availability of timely and accurate financial
  information to facilitate sound decision-making and ensure that resources are used in compliance with
  existing statutory and regulatory guidance.
  SYNCHRONIZATION
  1-7. Synchronization is the arrangement of military actions in time, space, and purpose to produce
  maximum relative combat power at a decisive place and time (JP 2-0). Synchronization of FM operations
  requires that FM leaders arrange the placement of FM units and personnel in time, space, and purpose in
  order to ensure that commanders receive the requisite FM support. In order to achieve synchronization, FM
  leaders coordinate with the appropriate Military Services, DOD organizations, national FM providers and
  intergovernmental organizations, as necessary, to align FM capabilities to theater requirements. Financial