text: Chapter 1
  Financial Management Operations
  Financial Management (FM) is defined as the sustainment of the U.S. Army and
  its unified action partners through the execution of Fund the Force, Banking
  and Disbursing, Accounting Support and Cost Management, Pay Support and
  Management Internal Controls. FM operations have transformed to better support
  the combatant commander (CCDR) by integrating all FM responsibilities under the
  G-8. Commanders must leverage fiscal policy and economic power to enable
  decisive action during unified land operations.
  SECTION I – FINANCIAL MANAGEMENT MISSION AND PRINCIPLES
  1-1. The Financial Management mission and principles remain steady and it is more relevant than ever
  during these times of fiscal restraints and cost efficient planning.
  MISSION
  1-2. The FM mission is to ensure that proper financial resources are available to accomplish the Army’s
  mission in accordance with (IAW) commanders’ priorities. These capabilities are conducted by properly
  sized, modular FM structures in the context of FM operations planned and executed in consideration of
  operational variables such as political, military, economic, social, information, infrastructure, physical
  environment and time and mission variables such as METT-TC. FM capability resides at the Army’s
  strategic, operational and tactical levels of support. The primary purpose of FM is to sustain and support
  operations until successful mission accomplishment. FM operations extend Army forces’ operational reach
  and prolong operational endurance, thereby allowing commanders to accept risk and create opportunities
  for decisive results.
  1-3. The FM mission is to analyze resource requirements, ensure commanders are aware of existing
  resource implications in order for them to make resource informed decisions, and then obtain the necessary
  funding that allows the commander to accomplish the overall unit mission. Key tasks are advising the
  commander; identifying sources of funds; analyzing requirements; forecasting; capturing, analyzing and
  managing costs; acquiring funds; distributing and controlling funds; certifying fund availability, and
  managing commitments and obligations; managing reimbursement processes; documenting and
  communicating key controls to process owners; and establishing and managing the Army Managers’
  Internal Control Program (MICP).
  1-4. The FM mission also supports the sustainment of Army, joint, and multinational operations through
  the execution of key contingency tasks. These tasks provide timely contracting payments, various pay and
  disbursing services, oversight and management of the Army’s Banking Program, implementation of FM
  policies, and guidance prescribed by the Office of the Under Secretary of Defense (Comptroller)
  (OUSD[C]). In addition, guidance is prescribed by national FM providers (e.g., U.S. Treasury, Defense
  Finance and Accounting Service (DFAS), and Federal Reserve Bank [FRB]).
  PRINCIPLES OF FINANCIAL MANAGEMENT
  1-5. Similar to sustainment, there are six FM principles: stewardship, synchronization, anticipation,
  improvisation, simplicity, and consistency. These principles are critical to maintaining combat power,
  operational reach throughout the levels of war, and the endurance of Army forces. Although independent of
  one another, these principles must be integrated in the planning and execution of FM operations at the