text: Financial Management Operations
  forces elements within a specific operational area; or to support sustainment brigades with the theater
  opening or theater distribution capabilities. The ESC is focused on synchronizing operational-level
  sustainment operations to meet the day-to-day and projected operational requirements of the JTF.
  Financial Management Support Operations (FM SPO)
  1-67. The ESC FM SPO has undergone significant structural changes since the previous edition of this
  manual. Now, FM SPO personnel are only at the ESC level. The ESC FM SPO is critical to the successful
  execution of tactical FM operations within theater as this FM SPO plans, coordinates, and synchronizes FM
  disbursing support, in coordination with the FMSC, for all units within an entire ESC’s assigned AO. The
  FM SPO must possess the necessary experience and knowledge in FM operations in order to be a principal
  FM asset to the ESC commander.
  CORPS G-8
  1-68. The modular corps is an operational level Army Headquarters capable of rapid transition to a JTF or
  JFLCC for mission command of joint /multinational forces engaged in unified land operations. However,
  the ability of the corps to transition to a JTF headquarters or JFLCC headquarters is heavily dependent on
  joint augmentation, receipt of joint enabling capabilities, and comprehensive pre-activation training as a
  joint headquarters. When required, a corps may become an intermediate tactical headquarters under the
  land component command, with operational control (OPCON) of any combination of division, BCT, or
  support brigades provided from the Army pool of forces or other Service equivalents. The corps
  headquarters primary mission is to mission command land forces. Their focus is on conventional war
  fighting during major combat operations through assignment of missions and allocation of resources to
  subordinate units.
  1-69. The Corps G-8, Assistant Chief of Staff for Financial Management (FM), is the Corps Commanding
  General’s (CG) principal advisor on FM and chief of the FM element. When the corps serves as the JTF
  HQ, the Corps G-8 is singularly responsible for all FM within the corps/JTF AOR. This element obtains
  guidance on policy, appropriations and funding levels and provides to tactical financial managers. It
  estimates, tracks, and reports costs for specific operations to support requests to the U.S Congress as
  required. This element establishes the aggregate levels of fiscal support to be allocated and imposes
  directed resource constraints. It provides input to higher HQs POM, prepares budget schedules and adjusts
  budgets based on PBDs. The Corps G-8 chairs funding boards for corps forces. In addition, this element is
  responsible for the following cells:
  * FM Plans & Operations
  * FM Budget Execution
  * FM Special Programs
  1-70. The Corps G-8 structure is illustrated in figure 1-8 on page 1-20.