text: Chapter 3
  Banking and Disbursing Support
  Providing currency on the battlefield has been a Finance Operations, now Financial
  Management, responsibility for over 200 years. FM technology has redefined the
  method of providing “physical currency” on the battlefield. Currency, as a medium of
  exchange, is also provided through financial platforms such as mobile banking,
  stored value cards, and electronic funds transfer. Disbursing is the act of distributing
  funds from a specific account. A Disbursing Section makes payments (e.g., currency,
  electronic funds transfer (EFT), checks) on properly prepared and certified vouchers,
  receives collections, receives and controls currencies, maintains accountable records,
  cashes negotiable instruments, manages established LDAs, makes foreign currency
  conversions, determines the need for currency and its replenishment. Disbursing is
  the arm within FM that ensures all payments are made IAW DOD regulations. It is
  strongly recommended that all elements of the Fiscal Triad are co-located to facilitate
  fiscal communication, accuracy of documentation, and timely payment of goods and
  services.
  Banking support encompasses a wide spectrum of FM activities ranging from cash
  management/currency support of U.S. military operations to liaison with host nation
  banking officials to strengthen local financial institutions. Other FM activities within
  banking support include LD selection and LDA establishment, coordination with U.S.
  embassies, USAFMCOM, DFAS, and Treasury in order to integrate all agencies in
  support of banking initiatives.
  Disbursing is the paying of public funds to entities in which the U.S. Government is
  indebted; the collection and deposit of monies; the safeguarding of public funds; and
  the documenting, recording, and reporting of such transactions. Disbursements are
  cash, check, EFT, Intra-Governmental Payment and Collection System, or interfund
  payments that liquidate established obligations, disburse amounts previously
  collected into a deposit fund account, or provide payment in advance of performance.
  The disbursing office ensures that only transactions that have been certified for
  payment by certifying officials are processed for payment. The Disbursing Officer is
  a military member designated to disburse monies and render accounts according to
  laws and regulations governing the disbursement of public monies. DOs safeguard
  public funds they collect or otherwise have in their custody or control. DOs may have
  pecuniary liability for the loss of these funds. DOs will not lend, use, deposit in
  banks, or exchange public funds in their possession for other funds except as
  specifically allowed by law. They secure public funds until ordered by proper
  authority to transfer or pay out the funds. When DOs receive orders for transfer or
  payment, they faithfully and promptly execute the directed transactions, and perform
  all other duties as fiscal agents of the Treasury imposed by law or regulations.
  While providing the theater with cash (physical or electronic), FM officers are
  expected to implement initiatives to minimize cash usage in theater and develop E-
  commerce solutions that reduce cash usage while supporting the theater commander’s