Military

11-1. During operations, Army finance units provide real-time, split-based support to individuals and organizations. They supply currency and banking support to deployed military and civilian personnel and help sustain military families and communities at home stations. Organizational funding support goes to local procurement of supplies and services, enemy prisoner of war (EPW) pay, legal claims, and the cost of local national employees supporting intelligence elements, CSS units, military police, the staff judge advocate, civil affairs units, tactical field exchanges, and other unit commanders.

11-2. Contracting and banking support, cost capturing, and fund control, capabilities are necessary for commanders to fully accomplish their missions. The senior finance commander in theater determines which finance and accounting functions to perform there and which to assign to a designated finance support activity. Additionally, this finance officer is responsible for central funding support, commercial accounts, foreign national pay, accounting, and funding support to other U.S. and multinational organizations.

11-3. Modular finance force structure design allows units to task-organize, even in rapidly changing situations. Units can tailor financial management support to operational task forces from platoon to corps-size. Finance elements deploy with the advance tactical force and immediately coordinate with procurement and host nation elements for contracting support, commercial vendor payment procedures, banking and currency support, and conversion rates. Finance units support local procurement of supplies, equipment, and services by both combat service support (CSS) elements and operational forces.

11-4. There are four types of support provided by finance operations: contract support, banking support, currency support, and disbursing.

11-5. Contract support pays for laundry and shower operations, transportation assets and facilities, all classes of supply, and maintenance services obtained through formal contracting procedures. Commercial vendor services support is for the immediate needs of the force that Army CSS elements cannot reasonably or economically satisfy. The force makes cash payments for day-laborer wages, Class I supplements, and purchasing construction materials. The need for this type of support is greatest in austere theaters and at remote sites. Additionally, when so designated during joint and multinational operations, Army finance units prepare and pay vouchers for supplies and non-personal services procured by other U.S. military services or multinational forces.

11-6. To provide banking and currency support, finance elements coordinate with embassies, DFAS, and/or the Treasury Department to set up in-country banking facilities. They link with the host-nation banking industry officials to establish local depository (LD) accounts and coordinate an established exchange rate. Finance personnel provide U.S. currency, foreign currencies, and U.S. Treasury checks to all U.S. Army finance units and other U.S. services. Requisite pay support benefits military, civilian, and foreign national personnel, and includes advice and assistance to enemy prisoners of war (EPW) camp commanders in the payment of EPWs and civilian internees. Pay support for civilians in theater may include technical guidance, leave and payroll data, pay inquiries, and pay actions.

11-7. Disbursing officers disburse and collect currency; they are personally and legally accountable for all funds. Disbursing is essential to all deployments, and is particularly critical in underdeveloped areas and in early stages of all deployments. Finance personnel-

• Disburse funds by treasury check, cash, and electronic funds transfer (EFT) on properly certified vouchers.
• Receive, collect, and control currencies.
• Exchange currencies (on limited bases).
• Maintain accountable records.
• Fund paying agents.
• Cash personal checks and similar negotiable instruments for military, civilian, and contractor personnel.

11-8. Disbursing officers make solatium payments to alleviate grief, suffering, or anxiety over injury and personal or property loss, and to meet cultural expectations. They also support noncombatant evacuation operations (NEO) and bounty programs. This disbursement is made through finance units operating in the AO. In all cases, accounting is accomplished to rigid standards.

11-9. Resource management operations involve the execution of the resource management mission, which includes providing advice and guidance to the commander, developing command resource requirements, identifying sources of funding, determining cost, acquiring funds, distributing and controlling funds, tracking costs and obligations, cost capturing and reimbursement procedures, and establishing a management control process (JP 1-02). Resource management helps maintain peacetime readiness, and is a key to success in full spectrum operations. Resource management functions relate to acquiring, distributing, controlling, executing, and reporting funds. Resource managers advise commanders on time phasing and actions, and provide support on fund controls and reporting requirements. They are the in-theater experts on the obligation authority and fund documentation necessary to procure and pay for local goods and services. They ensure that all policies and procedures developed adhere to U.S. law and military regulation.

11-10. Operationally, the senior resource manager (RM) develops, justifies, and continually refines command resource requirements, considering joint/ multinational/UN reimbursements, transportation, theater infrastructure, available ports, and communications. The RM advises the Army service component commander on preventing fraud, waste, and abuse; on financial management policies; and on using resources. Once resource managers identify sources of available funding (appropriations, host nation support, foreign contributions, assistance-in-kind, and legal extraordinary and emergency measures), they obtain authority and solicit funds for Army, joint, or multinational operations. They distribute obligation authority or other legal means of exchange among units in the AO, and provide limited funding authority to field ordering officers (FOOs) and contracting officers.

11-11. Resource managers track commitments and obligations, control and certify funds, track the value of allied support, and maintain internal reviews. When the Army supports other services or international agencies, Army resource managers must fully account for the expenditures and track the use of CSS assets to capture costs for reimbursement. They also manage vouchers sold between services to prevent cross-disbursements. Accurate billing and full accountability at all levels are essential to the reimbursement process, and are legally required for reporting to Congress the costs of military operations.

11-12. The Defense Finance Battlefield System (DFBS) is the fundamental system for digitizing financial management battlefield functions at theater, corps, division, and lower echelons of command. DFBS provides the capability to fully and accurately account for funds and control costs of host nation, contractor, and procurement support so essential to austere AOs.

11-13. A deployable hardware/software platform, DFBS supports financial management operations in peacetime and during operations. It is the maneuver commander's communications interface capability to operate the financial management information systems that support soldiers, units, and logisticians. DFBS gives finance units the capability to provide financial management support equal to that provided in garrison.

11-14. DFBS will be fielded with standard hardware operating DFAS financial management software. System functionality includes accounts payable/vendor services, military pay, disbursing, accounting, and travel. Continuous refinement of technology will develop a deployable financial management platform for the Army of 2005 and beyond.