FM 1-06 (14-100), ARMY FIELD MANUAL: FINANCIAL MANAGEMENT OPERATIONS (21-SEP-2006)
FM 1-06 (14-100), ARMY FIELD MANUAL: FINANCIAL MANAGEMENT OPERATIONS (21-SEP-2006)., this manual refers to both finance and resource management (RM) responsibilities. This manual provides the
foundation of FM doctrine, organizations, training, materiel, leadership and education, personnel, and facilities
(DOTMLPF) development to support the modular Army.
The purpose of this manual is to provide the authoritative doctrine on how the Armyís FM system supports the
full spectrum of operations as part of the national-theater sustainment provider. The fundamental purpose of the
Army is to provide joint force commanders with sustained and decisive land forces necessary to fight and win
the nationís wars. Focused FM support that is responsive, flexible, and precise is crucial to the Armyís ability
to rapidly project power with the most capable forces at the decisive time and place. In order to support full
spectrum operations, FM must provide support during all operational phases.
Financial management maximizes the capabilities of the Army by being responsive to the commanderís needs
for agility, deployability, lethality, versatility, survivability, and sustainability. This manual discusses how FM
operations can extend the operational reach of combat forces by maximizing technology and minimizing the
sustainment footprint. The manual recognizes that FM is provided by active and reserve component,
Department of Defense and Department of the Army civilian, joint, and multinational assets. This manual also
recognizes that FM, like the other warfighting functions, is a commanderís combat multiplier. Therefore, FM
support is 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 over time, as
well as to extend the operational reach of the force.
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 support Army, joint, interagency, intergovernmental, and
multinational (JIIM) forces; (2) sustainment community, staffs, and doctrinal proponents, to institutionalize the
integration of FM into all Army components, and JIIM 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, Joint Tactics, Techniques, and Procedures for Financial Management During Joint Operations.
This publication applies to the Active Army, the Army National Guard/Army National Guard of the United
States, and United States Army Reserve unless otherwise stated.