text: Financial Management Operations
  1-17. Disbursing support is the paying of public funds to entities in which the United States
  government is indebted; the collection and deposit of monies; the safeguarding of public funds; and
  the documenting, recording, and reporting of such transactions. Disbursing support is comprised of
  currency management and support to operational contract support. Disbursing support major tasks include:
  (1) Establishing Disbursing Station Symbol Number (DSSN) (2) Establishing and maintaining theater cash
  holding authority (CHA) (3) Providing Cash Management/currency support (4) Providing report
  requirements (5) Opening, maintaining and closing a limited depositary account (LDA) (6) Providing
  Procurement support (7) Making special payments and (8) Performing personal cash services support. See
  chapter 3, Banking and Disbursing Support for more information.
  PAY SUPPORT
  1-18. FM includes the provision to ensure military pay support is provided to all personnel assigned or
  attached within the Financial Management Support Unit’s (FMSU) AO. FM units providing military pay
  support must ensure that all Soldiers, regardless of component, receive timely and accurate pay in
  accordance with existing statute and regulations. See chapter 4, Pay Support, for more information.
  ACCOUNTING SUPPORT AND COST MANAGEMENT
  1-19. Accounting support is the accurate and complete recording of financial transactions within the
  Army Financial Management Information Systems and the review and reconciliation of these
  financial transactions to ensure the proper expenditure of entrusted funds in support of unified land
  operations.
  1-20. Accounting requirements for unified land operations are immense, and they begin before the first
  troop deployment. The quality of accounting records depends on the timely receipt and accuracy of
  financial information. The level of accounting support depends upon the level of conflict and the
  complexity of the operation. Accounting support also entails the accurate and complete recording of
  financial transactions within the Army Financial Management Information Systems (FMIS). Additional
  accounting support involves review and reconciliation of these financial transactions to ensure the proper
  expenditure of entrusted funds.
  1-21. Effective decision-making necessitates the consideration of resource implications of possible courses
  of action in relation to both short term and long term objectives. Cost management enhances effective
  decisions by collecting and linking financial (cost) data with non-financial output and performance data,
  thereby presenting information in a way directly related to major mission objectives whether at the
  Headquarters Department of the Army (HQDA) level or at the tactical unit level. Cost management will
  provide Army leaders and managers - from HQDA down to brigade level - with real-time costs that are tied
  to operational and functional activities.
  1-22. Cost management collects and links financial (cost) data with non-financial output and
  performance data, presenting the information in a way directly related to major mission objectives.
  Cost management transforms accounting data into valuable and accurate cost information that enables the
  commanders’ decision-making process. Commanders throughout the Army use cost information for
  effective decision-making and performance management by analyzing their decisions in the context of both
  short and long-term cost implications, selecting effective trade-off decisions in order to achieve the optimal
  application of limited resources, and holding subordinates accountable for improving the effectiveness and
  efficiency of their operations. For FM leaders, cost management demands a departure from the previous
  FM culture that focused on input. Maximizing the budget was the mantra that drove many decisions
  regarding budget execution. The cost culture requires the Army and in particular, the FM community to
  optimize the use of fiscal resources by focusing on output and outcomes. Army leaders at all levels must
  formulate and effect timely decisions that capitalize on available resources to achieve the best outcomes in
  support of mission accomplishment. See chapter 5, Accounting Support and Cost Management, for more
  information.