text: Fund the Force
  CONTINGENCY FUNDING SUPPORT TO UNIFIED ACTION PARTNERS
  2-65. Funding support to U.S. Agencies, like Homeland Security, Federal Emergency Management
  Agency (FEMA), and North Atlantic Treaty Organization (NATO) will require financial managers to
  respond, with minimal lead time, to natural disasters such as hurricanes, wildfires, and earthquakes. If the
  financial manager is deployed as part of a JTF in support of a natural disaster, the financial manager must
  be prepared to assume duties as a JTF Comptroller. As a JTF Comptroller, the financial manager has to
  manage central funding of mission assignments based on requests from civil authorities. The type of
  funding requirements the financial manager can expect range from providing goods, services, and security
  during the stated emergency.
  2-66. When using special funding authorities (i.e., Overseas humanitarian, disaster, and civic aid and
  FEMA funding) in support of contingency operations such as a disaster relief, the financial manager will be
  required to cash flow all requirements from existing sources of funding. During the reimbursement phase,
  the financial manager will have to present all reimbursement requests with detailed documentation of the
  support provided and the costs of that support. Reimbursement can be a challenge for financial managers in
  their funding support to U.S. agencies like FEMA. In order for FEMA or any other U.S. Government
  Agency to reimburse the Army, detailed bills will need to be generated and supported with appropriate
  documentation. The financial manager must have a process in place to control funding and ensure proper
  documentation is available for reimbursement (see DODFMR VOL 12, chapter 23 for billing and chapter 6
  for reimbursement procedures). All funding used in support of the “be prepared to” orders, if not executed,
  will be the units training dollars and no reimbursement will follow.
  2-67. Requests for reimbursement will be documented with specific details on personnel services, travel,
  cost of contracts for services, materials, supplies, and miscellaneous expenses. Units requesting
  reimbursement are required to maintain all financial records and supporting documents necessary to
  substantiate reimbursement.
  AUDIT SUPPORT TO CONTINGENCY OPERATIONS
  2-68. Financial managers should expect various audit agencies such as GAO, DODIG and AAA to initiate
  field audits during all operations and will require support from the financial manager. Of importance to the
  auditors is the fiscal guidance published in support of the operation. Auditors typically seek the following
  FM guidance:
  * Requirement to capture all direct and indirect costs.
  * Establishment and use of functional cost accounts (FCAs).
  * Reporting format, requirements, and frequency.
  * Authorized fiscal fund sites.
  * Guidance on appropriate expenses and uses of funding.
  * Points of contacts.
  * Management internal controls.
  2-69. A special area of interest to auditors is management internal controls that are in place to ensure
  proper use of resources. It is imperative that every financial manager give consideration to management
  internal controls early in the process and continue to build upon those controls throughout the duration of
  the operation. Resource managers must leverage audit support in theater by reviewing findings and taking
  corrective action. For example, DODIG report dated 22 May 2008 on the internal controls over payments
  made in Iraq, Kuwait, and Egypt reported the Army did not maintain adequate internal controls over
  commercial payments to ensure that they were properly supported. As a result, DODIG estimates that the
  Army made $1.4B in commercial payments that lacked the minimum supporting documentation and
  information for a valid payment. Chapter 6 discusses Financial Management role in Audit Readiness.
  STRATEGIC FUNDING SUPPORT
  2-70. At the strategic level, the ASA (FM&C) manages PPBE, which serves as the Army’s primary
  resource management process in obtaining funding. The PPBE is a major decision making process that