The decentralization of fund management and the
increased use of automated systems, coupled with the volume and
complexity of business processes, reduces the ability of Resource
Managers to exercise direct personal control over all aspects of
each financial business transaction . Accordingly, command level
Resource Managers must depend on other personnel involved in the
financial management processes (i.e., Certifying Officer(s),
Accountable Officials and Fund Administrators) within their
departments to provide accurate, timely data and quality service.
Monitoring both the progress of the organization in
attaining its goals and its rate of resource consumption. The
Commanding Officer has full financial responsibility and is legally
bound not to incur obligations or commitments and expenditures in
excess of available funds.
Fund Administrators are responsible for supporting
the overall system of funds management and control within their
respective department . They are responsible for tracking the
execution of departmental funds and principally involved in
certifying the availability of funds to meet on-going departmental
spending requests prior to funds actually being obligated.