text: Chapter 1
  Figure 1-5. Financial management operations
  STRATEGIC FINANCIAL MANAGEMENT
  1-44. FM at the strategic level applies resources to achieve national objectives and provides strategic level
  support to the combatant commander’s sustainment concept, theater security cooperation plan, nation
  building strategy, and efforts to implement national policy. Financial managers follow statutory and
  regulatory requirements and congressional or the administration’s mandates as they support the combatant
  commander’s concept. The Assistant Secretary of the Army (Financial Management & Comptroller) (ASA
  [FM&C])), United States Army Financial Management Command (USAFMCOM), and DFAS may provide
  guidance and implementing instructions for strategic FM; however, direct communication between Army
  FM organizations and the combatant commanders is critical. At the strategic level, Assistant Secretary of
  the Army (Financial Management and Comptroller) (ASA [FM&C])) coordinates and synchronizes
  procurement policy with the Assistant Secretary of the Army (Acquisition, Logistics and Technology)
  (ASA [ALT]). FM organizations must synchronize policy and execution practices with contracting
  command counterparts at the operational and tactical level to maximize use of resources, while preventing
  fraud, waste and abuse. Other strategic partners include the Treasury, Army Audit Agency (AAA), and the
  Department of Defense Inspector General (DODIG).
  UNDER SECRETARY OF THE DEFENSE (COMPTROLLER)
  1-45. The Under Secretary of Defense (Comptroller) (USD(C)) is the Department of Defense Chief
  Financial Officer and who advises and assists the Secretary of the Defense in performing such budgetary
  and fiscal duties as required of the Secretary of Defense. The USD(C) establishes and supervises the
  execution of principles, policies, and procedures relating to the preparation and execution of DOD budgets;
  fiscal, cost, operating, and capital property accounting and required progress and statistical reporting. The
  USD(C) also establishes and supervises the execution of policies and procedures relating to the expenditure
  and collection of funds administered by the DOD. Furthermore, the USD(C) shall inform each of the