Conduct Internal Control Section Activities

14-TS-2112

FMSU

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

SLC	805A-36B-4008	Prepare a Daily Statement of Accountability (DD Form 2657)
SLC	805A-36B-4003	Perform Deputy Disbursing Officer Functions
SLC	805A-36B-4006	Manage a Limited Depositary Account
BOLC	805A-36A-6001	Report Irregularities in a Disbursing Agent’s Account
BOLC	805A-36A-6004	Conduct Paying Agent Operations
BOLC	805A-36A-6136	Supervise Cashier Operations
BOLC	805A-36A-6162	Ensure the Physical Security Compliance of a Disbursing Office
CCC	805A-36A-7012	Resolve Irregularities in a Deputy Disbursing Officer’s Account
CCC	805A-36A-7014	Perform Deputy Disbursing Officer Operations

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

Individual Tasks

AIT	805A-36B-1016	Prepare Commercial Vendor Services Vouchers for Payment
BOLC	805A-36A-6013	Conduct Commercial Vendor Service Operations
AIT	805A-36B-3024	Certify Commercial Vendor Services (CVS) Vouchers

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

Individual Tasks

ALC	805A-36B-3020	Perform a Financial Management Review
CCC	805A-36A-7011	Execute a Managers Internal Control Program (MICP)

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

Individual Tasks

ALC	805A-36B-3020	Perform a Financial Management Review
AIT	805A-36B-2005	Verify a Military Pay Transaction
AIT	805A-36B-2027	Verify a Commercial Vendor Services Payment

Resources

Product	Title
ATP 4-93	Sustainment Brigade
DFAS-IN 37-1	Finance and Accounting Policy Implementation
DFAS-IN MANUAL 37-100-FY	The Army Management Structure
DODFMR 7000.14-R	Department of Defense Financial Management Regulations (FMRS) (Volumes 1-15)
FM 1-06	Financial Management Operations
FAR	Federal Acquisition Regulation
SUSTAINMENT UNIT TRAINING RESOURCE GUIDE	Sustainment Unit Training Resource Guide (Electronic Copy)
Sustainment Unit Training Resource Guide (Print Ready)