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HEADQUARTERS, CFC 9518
Seoul, ROK
1June 19XX
APPENDIX 3 TO ANNEX E TO CFC OPLAN (KOREA) 9518X-XX
FINANCE AND DISBURSING
1. Situation
a. This Appendix prescribes policy, provides guidance, and delegates authority for providing
authority for Financial Operations (FO) support to US Service Components in the Joint Operations Area
(JOA).
b. Enemy. See Annex B, Intelligence.
c. Friendly. Each Service Component will provide the required financial operations units and
personnel to accomplish their FO mission throughout their deployment. Special Operations Component will
provide their own FO capabilities. Service Components may be required to provide logistical support to the
JSOTF and will have to plan for reimbursement procedures in accordance with guidance contained in this
Appendix.
d. Assumptions. See Basic plan
2.Mission. CFC/JTF Korea is responsible to ensure sufficient funds are available to support the concept of
operations.
3. Execution
a. Concept of Operations
(1) Financial operations functions performed in the Joint Operations Area are limited to
those functions necessary for mission accomplishment.
(2) Each Service Component will provide the required FO units and personnel to
accomplish their FO mission IAW Service or department policies and directives throughout all phases of the
operation. Service Component FO responsibilities include allotting funds and monitoring execution,
preparing cost estimates and submitting budget justifications, and providing monthly incremental cost reports
to DFAS-DE.
(3) Funding
(a) Service Components will fund all cost, including all predeployment cost and
transportation cost. Service Components will fund, track obligations, and report all cost associated with all
phases of the operations. Any logistical support received from a host nation must be separately tracked and
reported.
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(b) COMJTF Korea, as the executive agent for FO, will fund multi-service contract
cost, unique joint force operational cost, special programs, JTF Headquarters operational cost, and other
common support cost so designated.
(4) Support of contracting efforts; commercial accounts/vendors services.
(a) Service Component comptrollers should review and provide funds certification
for all contracting requests. For the JTF Headquarters, the JTF Korea Joint Contracting Officer is
responsible for consolidating and executing all contracts within the Joint Operations Area to include nonservice specific contracts.
(b) Service Components will report contracts with a value of $25,000.00 or more by
contract number, description of goods/services procured, dollar value, appropriation, and country in which
executed. Service Components will include this list with monthly cost reports.
(5) Military and civilian pay and allowances policies. In accordance with DOD and Service
Component policies and directives.
(6) Foreign National Pay. Payments to local nationals and local vendors will be made in the
local currency. Service members are discouraged from spending US currency in local economy.
(7) Finance Service Policies. All components will continue to provide full finance/disbursing
support throughout the JOA.
(8) Support of NON-Combat Evacuation Operations. See Annex D.
(9) Pay Support to Day Laborers. The JTF Korea Comptroller will establish procedures for
paying for local national labor.
(10) Pay Support to Augmentation of Enemy Prisoners of War and Civilian Internees. The
JTF Korea Comptroller will coordinate financial support for Enemy Prisoners of War/Civilian Internees
(EPW/CIs), weapons for cash programs.
(11) Currency and Credit Controls. The JTF Korea and Service Component comptrollers
will ensure adequate internal controls are established to prevent and identify fraud, waste, and abuse of
government funds.
(12) Accounting, Cost Capture and Reporting. Service Component Comptrollers will submit
cost reports to the CFC controller via the JTF Korea comptroller as required.
(13) Inspection and Audit.
Service Components will establish policies IAW Service
directives.
(14) Internal control. Service Components will establish procedures IAW Service policies
and directives.
b. Assignment of Task. COMJTF Korea assume executive agent responsibility for Financial
Operations in support of this operation.
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c. Coordinating Instructions
(1) Each Service Component maintains FO responsibility for their Service.
(2) On order transition FO operations to CFC Comptroller from JTF Korea Comptroller.
4. Administration and Logistics. See Annex D.
5. Command and Control. See annex K.
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