text: Financial Management Operations
  * Provides fund control, monitors fund execution, tracks and reports costs and obligations.
  Special Programs Section
  1-85. The Special Programs Section is responsible for managing all specially created Theater specific
  appropriated funds and provides financial oversight for all special funding programs. Ideally, the special
  programs section will be separate and distinct from the budget execution section with its own RMT ledger
  and document register. Responsibilities include:
  * Identifies, certifies, and manages special funds available for immediate expenses for supported
  BCTs.
  * Provides special funds planning, programming, and budgeting support, budget analysis,
  management services, and force management support.
  * Tracks and reports special programs cost of battlefield operations.
  * Provides fund control, monitors fund execution, tracks and reports costs and obligations of all
  special programs.
  * Special funding could include funding approved projects that support the civilian populace (not
  U.S. Forces), a rewards program, and support to non-U.S. military forces.
  Examples of special programs: Commander’s Emergency Response Program, Iraqi
  Commander’s Emergency Response Program, Iraq Security Forces Funds and Afghanistan
  Security Force Funds, Transition Team Implementation Funds, a subset of Iraq Security Forces
  Funds, Pakistan Counterinsurgency Capability Fund, Rewards Funds – DOD Rewards Program.
  THE FINANCIAL MANAGEMENT SUPPORT UNIT
  1-86. The FMSU offers a modular and tailorable unit that gives the commander the capability to mission
  command three to seven FMSDs during shape, deter, seize initiative, and dominate. During stabilize and
  enable civil authorities, this is reduced to a maximum of five FMSDs. Assigned to the sustainment brigade,
  the FMSUs primary mission is to provide general FM support on an area basis, to include support to joint
  and multinational commands, units, Soldiers, authorized civilians and contractors. The FMSU analyzes the
  supported commander’s tasks and priorities to identify the financial resource requirements that will enable
  mission accomplishment. The FMSU is capable of augmenting other FM units to meet requirements at
  echelons above division. It ensures regulatory guidelines, directives, and procedures are followed by
  operational elements. The FMSU Commander is the primary account holder to the Treasury and the LDA.
  The commander is also responsible for funding subordinate FMSDs, determining currency requirements
  and replenishment (U.S. and foreign) needs, receiving collections, making payments on certified vouchers,
  conducting enemy prisoner of war (EPW) and civilian internee (CI) support, safeguarding funds, and
  protecting funds from fraud, waste, and abuse. Additionally, in conjunction with the FMSC Banking
  Section, the FMSU establishes banking relationships with host nation banking institutions. The FMSU is
  responsible for the management and execution of E-commerce programs, to include program oversight of
  its FMSDs. The FMSU is depicted in figure 1-11 on page 1-26. The location of the FMSU HQs should be
  determined by METT-TC. Strong consideration should be given to locating the FMSU in the proximity of
  the Division G-8 and the CCT due to its critical role in operational contract support