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Branch description. Develops policies, coordinates, and per-forms all Army Finance and Accounting functions for organizations and headquarters at all levels. Examines, controls, and certifies military and civilian payrolls, travel, commercial accounts, nonapropriated fund, and other vouchers and claims. Directs disbursement, receipt, and deposit of public funds as an agent of the U.S. Treasury Department. Prepares, consolidates, and analyzes financial data and management information systems reports at all command levels in support of the Planning, Programing, Budgeting and Execution System (PPBES) process. Advises on nonappropriated fund matters. Provides administrative services in support of payment of legal obligations of the Army or collection of monies due the United States. Interprets financial laws and Comptroller General decisions. Plans, develops, and implements changes to finance and accounting systems which support the overall Army mission and takes advantage of advances in productivity and efficiency. Trains military and civilian personnel in all areas of financial management. Develops finance doctrine to support wartime missions. Commands various sized finance units.

Branch qualifications. DA Pam 600-3 lists qualifications for entry and professional development in this branch.

Finance, General (44A).

Description of duties. Directs and coordinates finance and accounting functions and serves as the advisor to the Commander on all financial matters and matters pertaining to Finance Corps person­nel and units. Establishes, controls, and audits all finance and accounting systems. Prepares and distributes reports and financial statements to provide the commander and staff with adequate information for management, status of funds, and budget purposes.

Special qualifications.

(a) Must have completed the Finance Officer Basic Course for an assignment as a Disbursing Officer.

(b) Must have completed the Military Accounting Course for an assignment as an Accounting Officer.

(c) Must have completed the Finance Officer Advanced Course for an assignment as a Finance and Accounting Officer or Commander, Finance Support Unit.

Special grading of positions.

(a) Commander position of a Finance Support Command as-signed three to six Finance Detachments is graded LTC.

(b) Commander position of a Finance Support Command as-signed two or less Finance Detachments is graded MAJ.

(4) Unique duty positions.

(a) Accounting Officer

(b) Disbursing Officer

(c) Finance and Accounting Officer (integrated office)

(d) Commander, Finance Support Unit, Finance Group, or Theater Finance Command.

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Above information derived from Army Pamplet Manual 611-21

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