text: Financial Management Operations
  congressional defense committees regarding all matters related to the budgetary, fiscal, and analytic DOD
  activities under the supervision of the USD(C).
  ASSISTANT SECRETARY OF THE ARMY (FINANCIAL MANAGEMENT AND COMPTROLLER)
  (ASA[FM&C])
  1-46. ASA (FM&C) issues guidance and policies regarding all FM issues within the active Army. It
  allocates funds for programs appropriated by Congress, monitors their execution, and recommends major
  reprogramming of funds in coordination with the DA staff. Its mission is to formulate, submit, and defend
  the Army budget to Congress and the American people; oversee the proper and effective use of
  appropriated resources to accomplish the Army's assigned missions; provide timely, accurate, and reliable
  financial information to enable leaders and managers to incorporate cost considerations into their decision-
  making; provide transparent reporting to Congress and the American people on the use of appropriated
  resources and the achievement of established Army-wide performance objectives; and manage and
  coordinate programs for the accession, training, and professional development of Army financial managers.
  ASSISTANT SECRETARY OF THE ARMY (ACQUISITION, LOGISTICS AND TECHNOLOGY) (ASA
  (ALT))
  1-47. ASA (ALT) serves, when delegated, as the Army Acquisition Executive, the Senior Procurement
  Executive, the Science Advisor to the Secretary, and as the senior research and development official for the
  Department of the Army. The ASA (ALT) also has the principal responsibility for all Department of the
  Army matters related to logistics. Some of the responsibilities of the Office of the ASA(ALT) can include:
  exercising the procurement and contracting authority oversight functions, including exercising the
  authorities of the agency head for contracting, procurement, and acquisition matters pursuant to laws and
  regulations, the delegation of contracting authority; designation of contracting activities; execution of the
  acquisition function and acquisition management system for the Department of the Army. All Army
  contracting authority flows from the ASA (ALT) through formal written delegation of authority to senior
  contracting officials called Heads of Contracting Activity.
  UNITED STATES ARMY FINANCIAL MANAGEMENT COMMAND (USAFMCOM)
  1-48. The USAFMCOM is a strategic level command that serves as a field operating agency of ASA
  (FM&C). USAFMCOM provides strategic financial management oversight and support to include:
  financial management operations policy; field coordination for national provider support; Army liaison
  with DFAS; administering the Army banking program; strategic Electronic Commerce and FM systems
  integration, deployment and training; contingency operations technical training and validation for
  deploying units, G-8s, and Financial Management Support Operations (FM SPO); systems deployment and
  support; coordination for Army FM audits; classified financial management and accounting oversight; and
  Army / Joint staff coordination.
  DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS)
  1-49. DFAS is responsible for the delivery and responsive accounting and financial management services
  for DOD. They provide timely and useful information to decision-makers who can more effectively
  manage their resources in support of our troops at home and abroad. DFAS is an agency supporting the
  Office of the Under Secretary of Defense, Comptroller, and the principal advisor to the Secretary of
  Defense for fiscal matters. As such, it is the responsibility of DFAS to coordinate and collaborate with all
  civilian defense agencies, the military Services and combatant commands. DFAS may provide liaison
  personnel to augment the FM staffs and in establishing theater accounting requirements.
  OPERATIONAL FINANCIAL MANAGEMENT
  1-50. Operational FM encompasses the support required to conduct major Army and joint operations, and
  complements the sustainment focus on theater support operations involving force generation, force
  sustainment, and redeployment. The TA G-8 is singularly responsible for all FM within theater. The TA G-