text: Accounting Support and Cost Management
  * Establish requirements to become a fund certifier and set funding levels for fund certifiers, in
  writing by name.
  * Establish funds control and monitor funds execution to ensure no ADA violations.
  * Track and report budget execution (obligations) to theater command monthly, quarterly, or as
  required.
  * Ensure management controls are in place and subordinate commanders meet program objectives
  of providing reasonable assurance that obligations and costs are in compliance with applicable
  laws.
  * Reconcile all types of funding by performing joint reviews with the applicable program
  manager.
  * Provide advice/assistance on ISSAs, DD Form 448s, and ACSAs.
  FINANCIAL MANAGEMENT SUPPORT UNIT
  5-29. The FMSU accounting function may be limited in scope, and dependent upon METT-TC. These
  capabilities may include:
  * Process deposits to and payments from, appropriated, deposit, trust, or other special fund
  accounts and ensure disbursements from these accounts are not made without specific authority.
  * Advise the internment facility commander on internment and resettlement (I/R) operations that
  relate to pay and accounting. Upon request, FM units provide training to personnel assigned to
  the camp or I/R unit.
  * Reconcile the MAFR mismatches.
  * Assist in the daily accounting recorded in the DD Form 2657 and monthly balancing of SF 1219,
  Statement of Accountability.
  * Develop simple accounting code structures to support the Field Ordering Officer (FOO).
  * Maintain timely receipt and accuracy of cost data.
  * Maintain all accounting records until shipment to DFAS.
  * Account for solatia payment.
  * Ensure all FEDLINK data requirements are timely and accurate.
  GENERAL FUND ENTERPRISE BUSINESS SYSTEM (GFEBS)
  5-30. The General Fund Enterprise Business System (GFEBS) is the Army’s financial accounting system.
  It is also much more than that. It is an enterprise-level solution that enables the Army to link financial
  accounting, funds control, logistics, asset accounting, and cost management information across the
  enterprise. It provides accurate, reliable, cost information and makes the information available to all users
  on a real-time basis. Operational and tactical FM elements use GFEBS to provide accounting support.
  GFEBS enables the Army to comply with current statutory and regulatory requirements including the Chief
  Financial Officers (CFO) Act, the Federal Financial Management Improvement Act, the Government
  Performance and Results Act, the Government Management Reform Act, the applicable accounting
  standards of the U.S. Standard General Ledger (USSGL), Federal Accounting Standards Advisory Board
  requirements, the DOD Financial Management Regulation, multiple Office of Management and Budget
  (OMB) Circulars, DOD’s Business Enterprise Architecture, and the Guide to Federal Requirements for
  Financial Management Systems (a.k.a. the Blue Book). Additional information on GFEBS can be found in
  Chapter 8, Information Management.
  SECTION II – COST MANAGEMENT
  5-31. Financial managers must find the balance between funds allocations, procurement process and
  disbursement of funds being mindful of the new fiscal realities of the Army. Army efforts to practice cost
  effective analysis and procure efficient use of resources should be part of every action involving financial
  resources.