text: Banking and Disbursing Support
  appointed as an agent (but having Government funds in their possession or control) become accountable for
  those funds as a part of their assigned duties and are subject to the same personal liability for the funds as if
  they had been formally appointed.
  SECTION IV - FISCAL TRIAD SYNCHRONIZATION
  3-73. The Fiscal Triad, as depicted in chapter 1, figure 1-3 on page 1-7, represents the synchronized
  functions of distinct activities – contracting, FM, legal counsel, and the requiring activity – in order to
  ensure the effective and efficient execution of theater procurement support of Army forces. Each activity
  reinforces the procurement process with respect to acquisition management, internal controls, contract
  payment, funds disbursement and accounting and compliance with administrative and fiscal law.
  3-74. FM support begins with the certification of funds for valid requirements generated by supported
  units. Financial managers not only certify funds but also track expenditures throughout all phases of the
  process. These requirements, depending on the dollar amounts or particular nature, are vetted IAW
  applicable theater policies and, if appropriate, receive legal reviews by the SJA. The SJA ensures that
  contracting actions are IAW existing contract law and regulations such as the Federal Acquisition
  Regulation (FAR) and the Defense Federal Acquisition Regulation Supplement (DFARS). The supporting
  contracting activity legally contracts for the requested supplies or services and provides contract
  administration. FM support within the Fiscal Triad continues with obligation validation, ensuring the
  presence of a corresponding valid contract, monitoring contract execution to stay within spending threshold
  receiving report and invoice prior to payment of the vendor. Finally, financial managers provide accounting
  information to the supported contracting office to close out contracts and obligations.
  3-75. At the center of the Fiscal Triad is the unit commander. The commander is the focal point of the
  procurement process. Every effort and activity in the procurement process is directed toward generating,
  sustaining and preserving combat power using the most cost effective means. Units generate requirements
  using cost management and established theater and local SOPs. Financial managers assist commanders in
  developing these SOPs in close coordination with the other members of the Fiscal Triad as well as the
  sustainment community. Special attention should be paid to the appointment and training of contracting
  officer representatives (COR). CORs ensure that in no event, the contractor furnishes materials or services
  in addition to, less than, or different from those required by the contract prior to certifying the receiving
  report. Contracting officers appoint CORs to provide contract surveillance. Commanders and their staff, in
  the procurement process, are the requirement owners and are responsible for the following tasks:
  * Defining the requirement (no other step has greater bearing on success).
  * Writing the performance of work statement for the requirement.
  * Developing and coordinating the requirements validation package IAW established SOP.
  * Submitting funding requests for the requirement through the supporting G-8 to the designated
  approving authority.
  * Working with the supporting contracting office or program office to support contract award and
  contract oversight activities.
  * Maintaining oversight of the requirement, to include the requisite funding, as long as the
  requirement exists.
  3-76. Synchronization of all elements of the Fiscal Triad requires constant coordination. This coordination
  is facilitated by the following actions:
  * Co-locate regional contracting personnel, G-8 personnel, fiscal lawyers, and supporting FM units
  whenever possible.
  * Conduct weekly Fiscal Triad meetings to discuss on-going procurement operations and
  emerging issues and trends.
  * Leverage theater communication and network technologies to facilitate data and information
  sharing between all elements of the Fiscal Triad.
  * All activities participate in any Pre-Deployment Site Survey to a new theater of operations to
  establish initial procurement support capabilities.