text: Operational Art and Planning
  Table 6-1. FM appendix to the service support annex of the OPLAN and OPOR
  c. (U) Enemy Forces. List known and templated locations and activities of enemy
  functional area units for one echelon up and two echelons down. List enemy maneuver and
  other area capabilities that will impact FM operations. State expected enemy courses of action
  and employment of enemy functional area assets.
  d. (U) Friendly Forces. Outline the higher headquarters’ plan as it pertains to FM. List
  designation, location, and outline of plan of higher, adjacent, and other FM assets that support
  or impact the issuing headquarters or require coordination and additional support. List the
  component FM organizations and the specific tasks each is assigned to support the FM
  operations of the plan. Summarize their capabilities. Include non-U.S. military forces and U.S.
  civilian agencies, such as banking institutions or embassies, which may help provide FM
  support (or may themselves require support).
  e. (U) Unified Action Partners. Identify and describe organizations in the area of operation
  that may be entitled to or receive some level of FM support. Identify and describe other
  organizations in the area of operation that may impact the conduct of FM operations or
  implementation of FM initiatives.
  f. (U) Civil Considerations. Refer to Annex K (Civil Affairs Operations) as required.
  g. (U) Attachments and Detachments. List units attached or detached only as necessary to
  clarify task organization.
  h. (U) Assumptions. List any FM-specific assumptions that support the annex development.
  State realistic assumptions and consider the effect of current operations on FM operations.
  These could be similar assumptions used by the components when developing cost estimates for
  the operation.
  2. (U) Mission. State the FM mission in support of the base plan or order.
  3. (U) Execution.
  a. (U) Scheme of Support. Describe how financial management operations supports the
  commander’s intent and concept of operations. Establish the priorities of support to units for
  each phase of the operation. Identify and provide key tasks and specific guidance for Pre-
  Deployment and Mobilization Operations, Deployment and unified Land operations and
  Redeployment and Demobilization Operations. Refer to Annex C (Operations) as required.
  (1) (U) Financial Management Operations. Identify key tasks (specified and implied)
  and requirements to support current and future operations throughout the assigned area.
  Remain flexible and responsive to constant changes to the operating environment. Identify
  areas that will impact FM such as transportation, communication and contracting.
  (a) (U) Disbursing Support. Describe all information to support efficient
  disbursing operations and require significant logistics and planning capabilities such as air
  and ground transportation, specialized equipment, secured facilities, armed escort and
  hardware/software requirements. Include limitations established by DOD, DA and theater
  policies for local and partial payments, special requirements for pay agents and field ordering
  officer appointments, currency conversion, funding of subordinate FM units and its
  replenishment, execution of E-commerce initiatives, and other issues that impact disbursing
  operations. Identify key components and participants of the procurement process and the
  coordination that needs to take place in order to reduce the probability of improper or illegal
  payments. Specify reporting procedures and lines of communication among all parties involved
  in the process.