text: Introduction
  The Army’s two capstone publications, Army Doctrine Publication (ADP) 1, The Army, and ADP 3-0, Unified
  Land Operations, describe future United States military operations as joint campaigns requiring the cooperation
  of, and coordination with, joint, interagency, and multinational organizations in addition to Army forces. The
  core unit, the brigade combat team (BCT) consists of organic forces that are augmented and organized based on
  mission, enemy, terrain and weather, troops and support available, time available and civil considerations
  (METT-TC). Field Manual 1-06 describes FM capabilities that support these doctrinal publications.
  This manual replaces the core functions of resource management (RM) and finance operations (FO) as terms.
  Financial Management integrates these core functions under one term. The individual with singular
  responsibility for FM at the theater Army, corps, and division (DIV) level is the assistant chief of staff,
  Financial Management (G-8), who consults with the Financial Management Support Center (FMSC). The Army
  has deployed modular FM units as part of the sustainment warfighting function within the theater sustainment
  command (TSC), Expeditionary Sustainment Command (ESC), and the Sustainment Brigade (SUST BDE).
  Army Financial Management is comprehensive in scope, from developing and analyzing funding requirements,
  distributing available funds, executing and maintaining controls and auditable records, and producing internal
  management and external accounting reports. This involves establishing a responsive and realistic requirements
  process, and inculcating a cost culture that incentivizes good stewardship. The key system enabler for
  accomplishing Army FM is the General Fund Enterprise Business System (GFEBS).
  GFEBS is the Army’s integrated financial management system for funds distribution, execution and reporting.
  The system provides real-time visibility of transactions as well as historical data to enable better analyses and to
  make better informed decisions. GFEBS complies with statutory and regulatory requirements, enforces internal
  controls and is the Army’s centerpiece for achieving unqualified financial audit opinions. GFEBS is an
  Enterprise Resource Planning (ERP) system, and like all ERPs, results in the integration of related data (e.g.,
  contracting), as well as changes to business processes.
  GFEBS is implemented across the Army (i.e., Active Army, Army National Guard and Army Reserve), within
  the Continental United States (CONUS), and with the deployed Army worldwide. While GFEBS involves a
  new system, changes in business processes and the integration of data, it also involves standardization and
  common business processes across the Army.
  The FM mission includes support to stability operations such as providing FM support to host nation banking
  institutions, developing economic assessments for a theater of operations, and coordinating with unified action
  partners to implement the United States (U.S.) instrument of economic power. Unified action partners are those
  military forces, governmental and nongovernmental organizations, and elements of the private sector with
  whom Army forces plan, coordinate, synchronize, and integrate during the conduct of operations (ADRP 3-0).
  Field manual 1-06 makes numerous changes from the first version. The most significant is the elimination of all
  the appendices included in previous versions. The information has been modified and embedded throughout the
  publication. All figures and tables have been revised and updated to reflect a more contemporary and accurate
  description.
  Field manual 1-06 contains eight chapters, in which the financial management core competencies are described
  to reflect the broad reach of FM operations throughout the Army. These five core competencies are Fund the
  Force, Banking and Disbursing, Accounting Support and Cost Management, Pay Support and Management
  Internal Controls.
  Chapter 1 discusses financial management mission, principles, and its core competencies. It describes the
  tactical, operational, and strategic level support and the organization responsibilities and relationships with
  unified action partners. The chapter articulates the different financial management staff elements and the
  organization structure including SRC-14 details.