Conduct Finance Support Center (FISC) Internal Control Activities

14-TS-7012

FISC

The Finance Support Center (FISC) is alerted for tentative deployment to a specified theater to provide financial support for United States (U.S.), allied, and coalition forces and other authorized personnel and agencies. All assigned sections and personnel will deploy. Operations plans (OPLAN), and orders (OPORD) for supported command are received. Internal audit controls are implemented to ensure proper accounting of all funds and expenditures. A tentative deployment window is established. All internal Tactical Standing Operating Procedures (TSOP) as well as DFASIN Reg 37-1, DODFMR 7000.14-R, FM 1-06, AR 11-2, and JTRs are available. Some iterations of this task should be performed in MOPP 4.

Theater financial support requirements are identified and programmed. Policies for theater financial operations are complete and provided to supported elements in a timely manner per TSOP and governing regulations. 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-CTR-8014 Plan Financial Management Support for Theater Operations (Financial Management Support Center (FMSC))

Individual Tasks

	805A-36B-1002	Research Finance Regulations
	805A-36A-7004	Manage a Unit Budget
	805A-36A-7005	Apply Administrative Control of Funds Procedures
	805A-36A-7020	Conduct Limited Depository (LDA) Account Activities
	805A-36A-8003	Develop a Cost Structure
	805A-36A-8004	Provide Disbursing Support
	805A-36A-8005	Implement e-Commerce Activities
	805A-36A-8006	Manage Theater Banking Operations
	805A-36A-8007	Conduct Cost Management
	805A-36B-3022	Record Data from Expenditure Accounting Documents
	805A-36B-1011	Maintain Commitment Records and Obligations
	805A-36B-4001	Conduct Central Funding
	805A-36A-6162	Ensure the Physical Security Compliance of a Disbursing Office

14-CTR-8022 Conduct Internal Control Operations (Financial Management Support Center (FMSC))

Individual Tasks

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

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)