14-TS-4205
FIBN
The Corps/Expeditionary Sustainment Command (ESC) is deployed to support units engaged in unified land operations in support of large-scale combat operations (LSCO) across multiple domains. Finance units are conducting operations, and management controls are essential to ensure resources are safeguarded from fraud, waste, and misuse. Connectivity to the Non-Classified Internet Protocol Router Network/Secret Internet Protocol Router Network (NIPRNET/SIPRNET) is established. The Corps/ESC is conducting operations in a dynamic and complex operational environment (OE) against a peer threat, with all standard operating procedures (SOPs) and necessary support agreements with coalition forces available. The Internal Control (IC) section has established alternative methods of communication in the event access to finance information systems (FIS) are denied, degraded, and/or disrupted, with the Financial Management Tactical Platform (FMTP) and other FIS software employed in support of operations. Conventional attacks by hostile aircraft and operations by ground elements are possible, with threat capabilities including information gathering, hostile force sympathizers, and terrorist activities in a Chemical, Biological, Radiological, Nuclear, and High Yield Explosive (CBRNE) environment.
Ensure that all internal control (IC) procedures are in place and operational within 48 hours of the unit commencing financial operations or as the tactical situation allows in accordance with (IAW) local SOP and ATP 1-06.4. Implement control procedures IAW the unit SOP, governing regulations, and command guidance, providing reasonable assurance that procedures are in compliance with applicable laws, funds, property, and other assets. Safeguard funds against waste, loss, unauthorized use, or misappropriation, ensuring that programs are efficiently and effectively carried out according to the applicable laws and IC policy. Manage a review program and perform FIBN IC review on all assigned FICOs without error IAW AR 11-2.
Collective Task
14-BN-0005 Conduct Internal Control Operations (FIBN)
Individual Tasks
| 805A-36B-3046 | Perform a Finance Bn Internal Control Review |
| 805A-36B-4011 | Manage Finance BN Internal Control Review Program |
| 805A-36B-5001 | Establish an Internal Control Program |
Lesson Plans
| AIT | 805A-36B1002 | Interpret Finance Regulatory Guidance |
| AIT | 805A-36B1006 | Interpret the Importance of Fiscal Stewardship |
| AIT | 805A-36B1010 | Identify Commercial Vender Services Procedures |
| AIT | 805A-36B1014 | Identify Cashier Responsibilities |
| SLC | 805A-36B4011 | Manage Finance BN Internal Control Review Program |
| SLC | 805A-36B4061 | Safeguard Public Funds |
| BOLC | 805A-36A6131 | Implement Provisions of the Prompt Payment Act |
| BOLC | 805A-36A6139 | Confirm Irregularities in a Disbursing Officer’s Account |
| CCC | 805A-36A7149 | Review the Flow of CVS Documents |
| CCC | 805A-36A7150 | Implement Provisions of the Prompt Payment Act |
| CCC | 805A-36A7151 | Review Commercial Vendor Service Operation Procedures |
| CCC | 805A-36A7158 | Resolve Irregularities in a Deputy Disbursing Officer’s Account |
Resources
| Product | Title |
| AR 11-2 | Managers’ Internal Control Program |
| AR11-7 | Internal Review Program |
| DODFMR 7000.14-R, Volume 5 | Disbursing Policy |
| DODFMR 7000.14-R, Volume 6A | Reporting Policy and Procedures |
| FM 1-06 | Financial Management Operations |
| OMB CIRCULAR NO. A-123 | Internal Control Systems |