Pending
AFMC
The Army Financial Management Center (AFMC) has been notified to support Large Scale Combat Operations (LSCO). The Theater Sustainment Command directs the Army Financial Management Center (AFMC) team to plan and execute finance support for United States (U.S.), allied, and coalition forces and other authorized personnel and agencies. Selected team and personnel will deploy. Operation Plans (OPLANs) and Orders (OPORDs) for supported command are received. A tentative deployment window is established. All equipment and required references to plan financial management support for theater operations are on hand and operational. Connectivity to the Non-Classified Internet Protocol Router Network / SECRET Internet Protocol Router Network (NIPRNET/SIPRNET) is established. The unit has established alternate methods of communication in the event that access to FC systems is denied, degraded, and/or disrupted. The FISC is conducting operations in a dynamic and complex operational environment (OE) against a peer threat. Standard Operating Procedures (SOPs) and other required documents are available. Conventional attacks by hostile aircraft and operations by ground elements are possible. Threat capabilities include space and cyber space operations that degrade sustainment information system capabilities as well as employment of conventional, special operations, guerrilla, and insurgent forces to interdict friendly air, land, and maritime operations in a Chemical, Biological, Radiological, Nuclear and high yield Explosive (CBRNE) environment.
Provide theater policies and changes to technical procedures. Resolve identified problem areas in accordance with (IAW) FM 1-06. Establish Internal Control (IC) operations by executing audit readiness controls to record, retain, and retrieve accurate and complete key supporting documentation that provides clear evidence to support the unit’s financial transactions. Respond promptly to any audit test sampling within five business days. Ensure financial records encompass transactions related to miscellaneous payments, contracts, and military pay. Implement control procedures in accordance with governing regulations and unit SOPs.
Collective Task
14-CTR-8054 Establish Internal Control Operations (AFMC)
Individual Tasks
| 805A-36A-7011 | Administer a Risk Managers Internal Control (RMIC) Program |
| 805A-36A-8009 | Coordinate Finance Corps (FC) Plans and Operations |
| 805A-36B-3020 | Perform an Internal Control Inspection |
| 805A-36B-4007 | Manage an 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 |
| SLC | 805A-36B4061 | Safeguard Public Funds |
| SLC | 805A-36B4050 | Define Audit Readiness |
| SLC | 805A-36B4217 | Identify the Principles of the Management Internal Control Plan (MICP) |
| SLC | 805A-36B4219 | Identify Key Elements of Auditing in the Federal Government |
| 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 |
| CCC | 805A-36A7136 | Define Audit Readiness |
Collective Task
14-CTR-8051 Establish Finance Policy for Theater Finance Operations (AFMC)
Individual Tasks
Lesson Plans
| AIT | 805A-36B1006 | Interpret the Importance of Fiscal Stewardship |
| SLC | 805A-36B4061 | Safeguard Public Funds |
| SLC | 101-SCOE0006 | Supporting Large Scale Combat Operations (LSCO) Overview for Sustainers |
Resources
| Product | Title |
| AR 11-2 | Managers’ Internal Control Program |
| AR 11-7 | Internal Review Program |
| AR 25-400-2 | Army Records Management Program |
| ATP 1-06.4 | Internal Controls |
| Audit_Checklist | Army Commanders’ Audit Readiness Checklist |
| FAR | Federal Acquisition Regulation |
| FM 1-06 | Financial Management Operations |
| OMB CIRCULAR NO. A-123 | Internal Control Systems |