text: Financial Management Operations
  Audit Readiness
  1-91. The IC Section, in conjunction with the FMSC IC section, establishes management internal control
  processes to provide reasonable assurance that government funds are protected and safeguarded and
  evaluates FM operations conducted by FMSDs, reporting deficiencies and citing corrective actions
  required. The section also evaluates the effectiveness of existing procedures and internal controls, and
  ensures compliance with applicable regulations, legislative directives, policies, and management controls.
  The IC section may be augmented as required by the IC section within the FMSC to provide a more
  detailed and robust IC capability, depending on the mission.
  Automation Section
  1-92. The Automation Section supports the information operations of the FMSU. The section coordinates
  the installation of software and hardware updates to FMTP. The section coordinates with the supporting
  signal unit for communications support and for external maintenance support. The section ensures system
  integrity against viruses and ensures appropriate system security measures are in place. It also supports E-
  commerce software and hardware requirements for the FMSUs and FMSDs, to include any required signal
  support.
  Pay Support
  1-93. The FMSU oversees the execution of pay support functions of subordinate detachments, generates,
  consolidates, and analyzes reports for distribution to higher FM echelons. The FMSU task organizes from
  existing company sections to accomplish the pay support mission. The FMSU, in coordination with the
  brigade S-8, reports systemic issues (i.e., Systems or policy) directly to the FMSC.
  FINANCIAL MANAGEMENT SUPPORT DETACHMENT
  1-94. The FMSD is the lowest echelon of FM support and is both a modular and tailorable force. The
  FMSDs primary mission is to provide general support typically within a division AOR or as directed by the
  FMSU. The increased complexity and decentralized nature of missions assigned to tactical level units may
  require direct FM support to units such as a brigade combat team (BCT) and other brigade-size elements.
  In these cases, the FMSU will determine the level of direct FM disbursing support and may embed an
  FMSD or Financial Management Support Team(s) (FMST) within the supported unit. This determination
  requires METT-TC analysis that considers several factors to include the nature of the supported unit’s
  mission, geographic dispersion and composition of units/organizations supported, and availability of FM
  units. This assessment should be made in coordination with the Brigade S-8 and the FMSC. Within the
  detachment, the headquarters element provides mission command for four FMSTs, the CVS, and the
  disbursing sections. The FMST provides mobile support to all units and Soldiers in the designated AOR.
  Capabilities include timely and accurate payment for contractor and commercial vendor support, disbursing
  support, funding support, and pay support. The FMSTs can operate independently of the detachment
  headquarters over significant time and distance to support CCT and other critical operations. The
  detachment Disbursing Section provides currency to the teams for mobile missions, makes payment on
  certified vouchers, receives collections, controls all currencies, cashes negotiable instruments, issues local
  and partial payments, makes foreign currency exchanges, maintains accountable records, funds EPW pay
  support, and determines needs for U.S. and foreign currency. The Commercial Vendor Services Section
  certifies payment of contracts, working closely with CCTs, and the FMSU CVS Section to ensure legality,
  prompt payment, and reconciliation to identify unused funds. The FMSD is also capable of augmenting
  other FM units to meet requirements at all echelons for dispersed operations and mobile FMSTs (including
  multiple and simultaneous support missions), increasing the requirement for a detachment to have adequate
  transportation, maintenance, communications, global positioning, and night vision and life support assets.
  Enhanced communications and information technology equipment (e.g., FMTP) are critical for the FMSD
  to accomplish its mission. The FMST can be augmented with additional support from detachment
  leadership. Figure 1-12 on page 1-28 depicts the FMSD organizational structure.