text: Accounting Support and Cost Management
  * IAW congressional mandate to provide annual assurance statement, ensure management controls
  are in place.
  DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS)
  5-23. In coordination with the Assistant Secretary of the ASA (FM&C), DFAS establishes procedures for
  accounting, reporting, and fund management. DFAS is the principal DOD organization for finance and
  accounting requirements, systems, and functions under the authority and direction of the Under Secretary
  of Defense (Comptroller). As such, they provide professional finance and accounting services for DOD
  Components and other Federal Agencies. The agency directs the consolidation, standardization, and
  integration of finance and accounting requirements, functions, procedures, operations, and systems and
  ensures their proper relationship with other DOD functional areas (e.g., budget, personnel, logistics,
  acquisition, civil engineering). It is also responsible for executing statutory and regulatory financial
  reporting requirements and rendering financial statements.
  OPERATIONAL LEVEL ACCOUNTING SUPPORT
  5-24. Leaders at the operational level have the responsibility to account for funds and expenditures using
  the proper accounting channels with accurate financial information to aid in sound and prudent decisions
  affecting military readiness.
  THEATER ARMY G-8 (CORPS G-8 WHEN ASSIGNED AS A JTF)
  5-25. Accounting support crosses all echelons. Although capability may be limited at the BCT or more
  robust at the ASCC, the accounting requirement still exists. The TA G-8 is singularly responsible for all
  FM and provides all theater accounting support. Accounting support tasks at the operational level may
  include:
  * Utilize approved FM systems provided by HQDA to meet congressional mandated FM
  requirements for FM systems.
  * Capture costs using approved FM systems, disbursing systems, and contractor and pay systems.
  * Track and report cost of battlefield operations to support reimbursement of costs initially funded
  with training accounts.
  * Track and report costs for specific operations to support requests to HQDA, OSD, OMB, and
  Congress.
  * Establish requirements to become a fund certifier and set funding levels for fund certifiers, in
  writing by name.
  * Establish funds control and monitor funds execution to ensure no ADA violations.
  * Track and report budget execution (obligations) to HQDA monthly, quarterly, or as required.
  * Provide financial oversight for all major cost drivers and establish and report daily burn rates
  and run out dates.
  * IAW congressional mandate to provide annual assurance statement, ensure management controls
  are in place.
  * Develop and provide theater accounting policy.
  * Reconcile all types of funding by performing joint reviews with the applicable program
  manager.
  * Monitor fund control procedures.
  * Review financial transactions to ensure data is timely, accurate and complete.
  * Identify replacement (current year) funds for bills citing expired/closed/canceled accounts, then
  coordinate with DFAS to record correct fund citation and with the supporting contracting
  activity for modification of the contact.
  * Execute year-end closeout.
  * Track, adjust, reconcile and close prior year funding.
  * Assist in resolving/correcting contract (reimbursable)/vendor payment issues.