text: Chapter 3
  DISBURSING ROLES
  3-66. Each financial management organization has a determined role during disbursing operations. The
  relationship between one organization and the other involves coordination, responsibilities, execution and
  management of each procedure.
  FINANCIAL MANAGEMENT SUPPORT CENTER
  3-67. The FMSC serves as the conduit for banking and disbursing operations between the theater of
  operations, national providers and the theater’s FM assets. Generally, the FMSC coordinates for the
  establishment of LDAs, establishes a central funding capability, and publishes the theater’s Finance
  Operation’s policies and procedures. These policies must be nested with theater operations orders and
  promulgated throughout the area of operation. This ensures consistent execution of theater policies across
  the theater. Theater disbursing support is synchronized at every level of FM operations.
  3-68. The FMSC works closely with the FM SPO at the ESC to ensure cash requirements are meeting
  commanders’ objectives. The FM SPO provides the FMSC with immediate notification of changing cash
  requirements and ensures dissemination of FM policies. In coordination with the FM SPO, the FMSC
  establishes reporting procedures to monitor currency usage throughout theater.
  3-69. The FMSC Director recommends policies and procedures regarding currency use on local and
  partial payments and check cashing amounts. However, the senior geographic combatant commander
  retains final authority on these policies and procedures and may establish controls on the amounts of U.S.
  and foreign currency available and the type of currency used. This is necessary to control black market
  activities, secure the money of individual Service Members, and help control problems related to currency
  inflation of either U.S. or the host nation currency. If appointed the Executive Agent for FM, the FMSC
  serves as the theater central funding proponent for all U.S. branches of Services in theater. Restrictions may
  be imposed to prevent disruption of the local economy and to prevent and control black market operations
  and counterfeiting.
  FINANCIAL MANAGEMENT SUPPORT UNIT
  3-70. Generally, the FMSU receives funding for its operations from the FMSC. In cases where the FMSC
  is absent from theater, the FMSU assumes central funding responsibilities. As the theater matures, and an
  FMSC deploys, the FMSU transfers its central funding responsibilities to the FMSC. The FMSU provides
  the FMSC with estimates of currency requirements weekly. Once funded, the DO maintains full
  accountability of funds entrusted to them. The Disbursing Section maintains the day to day execution and
  management of disbursing operations. The FMSU has responsibility for funding subordinate FM
  Detachments assigned to the FMSU task organization. FMSUs ensure procedures are in place for daily
  account balancing by all assigned FMSDs.
  FINANCIAL MANAGEMENT SUPPORT DETACHMENT
  3-71. The FMSD provides cash management/currency support to its subordinate FMSTs and PAs.
  Generally, the FMSD conducts disbursing support autonomously from the FMSU. As such, the FMSD
  must be prepared to conduct a full range of financial operations and will require the necessary expertise in
  manual and automated disbursing operations as well as proliferating E-commerce operations in the FMSDs
  AO.
  IRREGULARITIES IN DISBURSING OFFICER ACCOUNTS
  3-72. Irregularities are categorized as physical losses of funds; illegal, incorrect, or improper payments; or
  overages of funds. Physical losses of funds are segregated further by major losses and minor losses. A
  major physical loss of funds is a loss of $750 or more, or any physical loss where there is evidence of fraud
  within the disbursing office, regardless of dollar amount. A minor physical loss of funds is a loss of less
  than $750 without any evidence of fraud internal to the disbursing office. All agents (e.g., DOs, pay agents,
  deputy agents, cashiers) entrusted with funds have pecuniary liability. Also, all persons not formally