text: *FM 1-06 (FM 1-06)
  Field Manual Headquarters
  Department of the Army
  No. 1-06
  Washington, DC, 15 April 2014
  FINANCIAL MANAGEMENT OPERATIONS
  Contents
  Page
  PREFACE.............................................................................................................. vi
  INTRODUCTION .................................................................................................. vii
  Chapter 1 FINANCIAL MANAGEMENT OPERATIONS .................................................... 1-1
  Section I – Financial Management Mission and Principles .......................... 1-1
  Mission ................................................................................................................ 1-1
  Principles of Financial Management .................................................................. 1-1
  Section II – Financial Management Core Competencies .............................. 1-3
  The Fiscal Triad .................................................................................................. 1-6
  Financial Management Support to Force Projection .......................................... 1-7
  Section III – Army Financial Management with Unified Action Partners .... 1-8
  Section IV – Financial Management Organizations, Responsibilities and
  Organizational Relationships ........................................................................ 1-11
  Strategic Financial Management ...................................................................... 1-12
  Operational Financial Management ................................................................. 1-13
  Tactical Financial Management ........................................................................ 1-23
  Brigade Level Financial Management .............................................................. 1-28
  Section V – Operational Contract Support (OCS) ....................................... 1-30
  Expeditionary Contracting Command (ECC) .................................................... 1-30
  Contracting Support Brigade (CSB) ................................................................. 1-31
  Contingency Contracting Battalions (CCBN) .................................................... 1-31
  Contingency Contracting Team (CCT) ............................................................. 1-32
  Chapter 2 FUND THE FORCE ............................................................................................ 2-1
  Section I – Appropriations/Authorization Process ....................................... 2-1
  Administrative Control and Distribution of Funds ............................................... 2-3
  The Legislative Proposal Process in Support of Contingency Operations ......... 2-5
  Section II – Fiscal Law ..................................................................................... 2-6
  Basic Tenets of Fiscal Law ................................................................................. 2-6
  Key Terms, Statues, and Laws .......................................................................... 2-7
  Distribution Restriction: Approved for public release; distribution is unlimited.
  *This publication supersedes field manual 1-06, dated April 2011.