FM 4-80 governs Army financial management support as part of the sustainment warfighting function, including large-scale combat operations.
View FM 4-80 on armypubs.army.mil
FM 4-80 covers finance operations and resource management across national strategic, theater strategic, operational, and tactical levels. It addresses disbursing, banking, payment support, accounting, internal controls, financial data analytics, planning, training, and information systems.
Applies to: FM 4-80 applies to the Active Army, Army National Guard/Army National Guard of the United States, and United States Army Reserve unless otherwise stated.
The theater Army's primary role is to serve as the ASCC to a combatant command, and its mission is the most diverse and complex of any Army echelon. (paragraph 2-39)
The theater Army G-8 is the principal staff office responsible for resourcing requirements to facilitate theater-level operations. (paragraph 2-41)
Finance planners at all echelons will ensure an internal controls process is included as part of each phase of the finance operations planning process. (paragraph 3-129)
Constantly evaluating operations, reporting deficiencies, and citing corrective actions is required to achieve audit readiness. (paragraph 3-131)
PPBE serves as the Army's primary RM process to obtain funding. (paragraph 4-9)