Financial Management

Support Unit

WTSP 14-TS-2112

Conduct Internal Control Section Activities

WTSP Instruction Document


Condition: Financial elements are deployed in support of United States (U.S.) and allied units engaged in Unified Land Operations in the theater. Finance elements are providing the full range of financial support for Soldiers, Department of Defense (DOD) Civilians, local nationals and allied units, as appropriate. Funds are provided for local procurement contracts and commercial vending operations. Internal audit controls are implemented to ensure proper accounting of all funds and expenditures. Local standing operating procedures (SOP), AR 11-2, DFAS-IN REG 37-1, DODFMR 7000.14-R, FM 1-06, JFTR Volume 1, and JTR Volume II are available. Conventional attacks by hostile aircraft and operations by ground elements are possible. Threat capabilities include information gathering, hostile force sympathizers, and terrorist activities in a Chemical, Biological, Radiological, Nuclear and high yield Explosives (CBRNE) environment. Some iterations of this task should be performed in MOPP 4.


Standard: All internal control procedures are in place and fully operational within 48 hours of the unit commencing financial operations or as the tactical situation allows per local SOP and AR 11-2. Control procedures are used in accordance with the unit standing operating procedures, governing regulations, and command guidance. Reasonable assurance that obligations and costs are in compliance with applicable laws; funds, property, and other assets are safeguarded against waste, loss, unauthorized use, or misappropriation; revenues and expenditures are properly recorded and accounted for; and programs are efficiently and effectively carried out according to the applicable law and internal control policy.



Collective Tasks

Supporting Individual Tasks

Supporting Lessons


Conduct Internal Control Operations (FMSU)



Perform Financial Management Review

Lesson Plan (LP)1, LP2, Practical Exercise (PE), PE Answer Key (AK), Role Play PE Scenario (Scen) 1, Supplemental (Suppl) PE Scen 1, Role Play (RP) PE Scen 2, Suppl PE Scen 2, Role (RP) PE Scen 3, Suppl PE Scen 3, RP PE Scen 4, Suppl PE Scen 4, AR 11-37, AR 11-2, Handout (HO)1, HO2



Determine the Principles of the Management Internal Control Program (MICP)

LP, Summary Sheet (SS)

We Pay DoD DFAS Training Videos




ATP 4-93

Sustainment Brigade

DFAS-IN 37-1

Finance and Accounting Policy Implementation


The Army Management Structure

DODFMR 7000.14-R

Department of Defense Financial Management Regulations (FMRS) (Volumes 1-15)

FM 1-06

Financial Management Operations


Federal Acquisition Regulation


Sustainment Unit Training Resource Guide (Electronic Copy)


Sustainment Unit Training Resource Guide (Electronic Copy)

Note:  All Resources can be found at the Army's Publishing Directorate: