Financial Management Operations (FM 1-06)

FM 1-06, "Financial Management Operations," is the Army's keystone manual for Financial Management (FM). Its purpose is to provide the authoritative doctrine on how FM supports the full spectrum of operations as a component of the theater sustainment warfighting function. It expands on existing doctrine introduced in FM 4-0, Sustainment, to incorporate a broader approach to supporting the fighting force. The intent of this manual is to describe how FM complements combat power, supports strategic and operational reach, and enables endurance. This manual provides the foundation of FM doctrine, organizations, training, materiel, leadership and education, personnel, and facilities development to support the modular Army, and establishes how FM operations are integrated and synchronized into the overall operations process - plan, prepare, execute and assess. The term "Financial Management" refers to both finance operations (FO) and resource management (RM) responsibilities. The fundamental purpose of the Army is to provide joint force commanders with sustained and decisive land forces necessary to fight and win the nation's wars. Focused FM support that is responsive, flexible, and precise is crucial to the Army's ability to rapidly project power with the most capable forces at the decisive time and place. FM must provide support during the simultaneous execution of the elements of full spectrum operations: offense, defense, stability, or civil support. The manual recognizes that FM is provided by active and reserve components, Department of Defense and Department of the Army civilians, joint, and multinational assets. This manual also recognizes that FM, like other sustainment functions, is a commander's combat multiplier, and must be involved throughout the entire military decisionmaking process. It is managed, executed, and assessed through all stages to enable commanders to execute and sustain full spectrum operations. The intended audiences for the manual are: (1) commanders at all levels, to provide a universal understanding of how FM is organized and functions to sustain Army, joint, interagency, intergovernmental, nongovernmental, and multinational forces (interorganizational partners); (2) sustainment community, staffs, and doctrinal proponents, to institutionalize the integration of FM into all Army components, and interorganizational partners' missions; and (3) Soldiers at all levels and within all branches of the Army, to provide a broad knowledge of the FM structure and functions. Army headquarters serving as a joint force land component command or a joint task force headquarters should also refer to JP 1-06, Financial Management Support in Joint Operations.