WTSP 14-TS-2112 Conduct Internal Control Section Activities

Conduct Internal Control Section Activities



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.

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

14-CO-8002 Perform Disbursing Operations (Financial Management Support Unit (FMSU))

Individual Tasks

SLC805A-36B-4008Prepare a Daily Statement of Accountability (DD Form 2657)
SLC805A-36B-4003Perform Deputy Disbursing Officer Functions
SLC805A-36B-4006Manage a Limited Depositary Account
BOLC805A-36A-6001Report Irregularities in a Disbursing Agent’s Account
BOLC805A-36A-6004Conduct Paying Agent Operations
BOLC805A-36A-6136Supervise Cashier Operations
BOLC805A-36A-6162Ensure the Physical Security Compliance of a Disbursing Office
CCC805A-36A-7012Resolve Irregularities in a Deputy Disbursing Officer’s Account
CCC805A-36A-7014Perform Deputy Disbursing Officer Operations

14-CO-8004 Conduct Vendor Pay Operations (Financial Management Support Unit (FMSU))

Individual Tasks

AIT805A-36B-1016Prepare Commercial Vendor Services Vouchers for Payment
BOLC805A-36A-6013Conduct Commercial Vendor Service Operations
AIT805A-36B-3024Certify Commercial Vendor Services (CVS) Vouchers

14-CO-8021 Conduct Internal Control Operations (Financial Management Support Unit (FMSU))

Individual Tasks

ALC805A-36B-3020Perform a Financial Management Review
CCC805A-36A-7011Execute a Managers Internal Control Program (MICP)

14-BDE-0007 Monitor Audit Readiness Compliance Operations (FMSU)

Individual Tasks

ALC805A-36B-3020Perform a Financial Management Review
AIT805A-36B-2005Verify a Military Pay Transaction
AIT805A-36B-2027Verify a Commercial Vendor Services Payment


ATP 4-93Sustainment Brigade
DFAS-IN 37-1Finance and Accounting Policy Implementation
DFAS-IN MANUAL 37-100-FYThe Army Management Structure
DODFMR 7000.14-RDepartment of Defense Financial Management Regulations (FMRS) (Volumes 1-15)
FM 1-06Financial Management Operations
FARFederal Acquisition Regulation
SUSTAINMENT UNIT TRAINING RESOURCE GUIDESustainment Unit Training Resource Guide (Electronic Copy)
Sustainment Unit Training Resource Guide (Print Ready)

Note:   All Resources can be found at the Army’s Publishing Directorate: https://armypubs.army.mil/

We Pay DoD DFAS Training Videos

DA 5960 Training Part 1
DA 5960 Training Part 2
DA 5960 Training Part 3
How to Reconcile the Unit Commanders Pay Management Part I
How to Reconcile the Unit Commanders Pay Management Part II
How to Reconcile the Unit Commanders Pay Management Part III