FM 1-06: FINANCIAL MANAGEMENT OPERATIONS
Official US Army Field Manual in Acrobat PDF file format.
Financial management support is both tailorable and scalable in its ability to rapidly task-organize an independent force for a specific mission. It is sufficiently modular to conduct independent non-contiguous operations, and is able to aggregate into a campaign quality force. FM operations are directly related to the Joint Campaign phases and are directly linked to the strategic, operational, and tactical levels (figure I-1). Each phase contains multiple tasks that are distributed among resource management and finance activities.
Chapter 2 provides the details to each task and provides the linkage to the phase and level. This task linkage provides critical synchronization between RM, finance, and contracting operations. The goal of each task is to support the commander’s intent by the most efficient means and leaving the smallest possible footprint on the battlefield. Each task has maximum reach back capabilities and minimizes manpower requirements. Focused FM support enhances the commander’s ability to manage and apply available resources at the right time and place in a fiscally responsible manner. FM provides the capability for full spectrum finance and resource management (RM) support across the theater to include joint, interagency, intergovernmental, and multinational (JIIM) operations.
Financial management is composed of two core processes: finance operations and resource management (RM) operations. These two processes are similar and mutually supporting in organizational structure and focus. The organizational structure provides a complete FM package, supporting home station and operational requirements for commanders at the Army Service component Command (ASCC) level and below. The integration of finance and RM under FM offers the commander a single focal point for FM operations. The single point of contact at the ASCC, corps, and division level is the G8, who will consult with the financial management center (FMC) at the Army level and the FM SPO at the division and/or corps level. FM relies heavily on other staff elements—such as the Staff Judge Advocate (SJA), Assistant Chief of Staff (G Staffs), and contracting—to accomplish the FM mission. FM also follows policies and procedures established by National Providers, Defense Finance and Accounting Service (DFAS) and Assistant Secretary of the Army for Financial Management & Comptroller (ASA(FM&C)).
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