text: Financial Management Operations
  managers use the planning and orders process to synchronize FM throughout all phases of an operation and
  tailor FM support to the unique and changing dynamics of the OE and mission.
  ANTICIPATION
  1-8. Anticipation is the ability of FM leaders to forecast requirements based upon professional judgment
  honed by experience, knowledge, education, intelligence, and intuition. The ability of Army forces to
  combine its core competencies into a fluid mix of offensive and defensive tasks, and stability operations
  depends on a philosophy of command that emphasizes broad mission-type orders, individual initiative
  within the commander’s intent, and leaders who can anticipate and adapt quickly to changing conditions
  (ADP 3-0, Unified Land Operations). Financial managers must also visualize future operations and
  determine the appropriate support. This requires a flexible and responsive execution of operations
  providing FM support to the right place, at the right time and in the right composition. Anticipating
  requirements necessitates staying abreast of operational plans (OPLANs), continuously coordinating with
  supported units and higher headquarters, constant assessment of the OE, and positioning FM assets within
  the area of operation (AO) to meet present and future operational needs in a continually evolving OE.
  Financial managers anticipate changes in their mission and the OE through detailed planning and continual
  coordination with supported commanders’ staff. Leaders frequently survey the OE to anticipate shifts in
  requirements that impact FM operations. Anticipation also involves adjusting training plans prior to
  deployment to ensure FM units and staffs can execute directed missions once in theater.
  IMPROVISATION
  1-9. Improvisation is the ability to adapt operations and plans for FM to changing situations and missions.
  It includes task organizing FM units in non-traditional formations, submitting fiscal legislative proposals to
  acquire new fiscal authorities, applying existing financial and communication technologies in new ways,
  and creating new tactics, techniques and procedures to meet evolving requirements resulting from changes
  in the OE and consequent modifications to the mission.
  SIMPLICITY
  1-10. Simplicity relates to processes and procedures to minimize the complexity of sustainment (ADP 4-0).
  This principle speaks to FM processes, procedures, and the requirement to minimize complexity in
  functions in order to reduce confusion. Simplicity fosters efficiency in the conduct of operations and
  enhances the effective control of FM support to our forces. Clarity of tasks, standardized and interoperable
  procedures, and clearly defined command relationships contribute to simplicity. Simplicity facilitates the
  optimal utilization of resources, while ensuring effective support of forces.
  CONSISTENCY
  1-11. The principle of consistency involves the provision of consistent FM support and guidance to forces
  throughout the AO. Financial managers must coordinate with the appropriate DOD organizations and other
  Military Services to ensure the uniform provision of support to all forces in theater. This includes making
  appropriate provisions for pay and services, establishing banking and cash management/currency support
  payment of travel entitlements and cash operations to support the acquisition process (JP 1-06, Financial
  Management Support in Joint Operations). Consistent FM guidance requires involvement in the running
  estimate process and the command’s requirements board’s process, developing FM appendices to
  OPLANS, and close coordination among FM units within theater.
  SECTION II – FINANCIAL MANAGEMENT CORE COMPETENCIES
  1-12. Financial management core competencies are the essence of what the Army expects us to do. They
  represent our responsibilities and capabilities during unified land operations. Figure 1-2, on page 1-4,
  illustrates FM core competencies.