Page 5 - FCA Diamond Point Special Edition V1_20Jan2025
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AT THE FOREFRONT
CAC/HQDA advocates a reduction in the administrative and logistics functions performed at the
division level. Accordingly, in 1986 the Division Finance Companies are transferred to the Corps
(or Theater) echelon and redesignated Finance Support Units (FSUs). The non-divisional FDS units
are similarly redesignated FSUs.
Additionally, the SSC convinced the TRADOC Commander and Vice Chief of Staff, Army (VCSA)
that combining the AG and Finance units would be counterproductive, the concept of "functional
co-location" was approved. As a result, the AG and Finance Corps were authorized to establish
brigade-level command and control (C2) headquarters to oversee their respective units. The new
allocation rule established one Finance Group headquarters per Corps and one Theater-level
headquarters per major overseas command.
The Finance Corps then activated the 3rd (later redesignated 13th), 5th, 7th, 18th, and 21st Finance
Groups (FG) in the active component, along with the 175th Theater Finance Command (TFC) in
South Korea and the 266th TFC in West Germany. Twenty active component FSUs were
redesignated as Finance Battalions (FB), commanded by a LTC, and assigned (with some
exceptions) as subordinate units to the new FGs or TFCs. In some overseas locations, smaller
former FDS/FSU units were used to provide the necessary resources for building an FB.
While this change improved vertical integration within the finance command structure, it also
resulted in a loss of horizontal integration with other Combat Service Support (CSS) elements.
During the period from 1990s to 2009
Following the victory in the Persian Gulf War, the fall of the Soviet Union, the dissolution of the
Soviet-led Warsaw Pact, the reunification of East and West Germany, and the subsequent
inactivation of one corps and three divisions in Germany to achieve a "peace dividend," the
Finance Corps was required to inactivate three Finance Groups (FGs) — the 5th, 7th, and 21st in
Germany — along with eight Finance Battalions (FBs): the 1st at Fort Riley, KS; the 8th in
Germany; the 39th in Germany; the 105th in Germany; the 501st in Germany; the 215th in
Germany; the 107th at Fort Bragg/Liberty, NC; and the 177th in South Korea.
Concurrently, with the base closure of Fort Benjamin Harrison, IN, and the relocation of the Soldier
Support Center (SSC), along with the AG and Finance Schools, to Fort Jackson, SC, the SSC was
redesignated as the Soldier Support Institute (SSI) and placed under CASCOM. This move
positioned CASCOM as a key player in Finance force design.
In response to the establishment of support battalions for Divisional Brigade Combat Teams
(BCTs) and pushback from division commanders regarding the number of branch-specific
stovepipe organizations they had to work with to obtain Corps-level Combat Service Support
(CSS), CASCOM proposed, and TRADOC/HQDA approved, the creation of Corps and Theater
Sustainment Brigades to provide all CSS from a single organization. As part of this restructuring,
Finance Battalions were redesignated as Financial Management Companies (FMCO), commanded
by a MAJ, and assigned to the Special Troops Battalion (STB) of the Sustainment Brigade. Instead
of disestablishing the remaining finance support functions or consolidating them into the Corps
and Theater staffs, the four remaining FGs and Theater Finance Commands (TFCs) were
redesignated as Financial Management Centers (FMC), which were later renamed Financial
Management Support Centers (FMSC).
During the period from 2010 to 2019
In part, to protect the FMCO authorization for a MAJ, the FMCOs were redesignated as Financial
Management Support Units (FMSU). This change helped avoid the enforcement of a
TRADOC/HQDA force structure norm that requires companies to be commanded by a CPT.
The allocation rule for the Financial Management Support Centers (FMSC) was revised to one per
Theater. As a result, the 13th FMSC at Fort Hood/Cavazos, TX, was inactivated, leaving a force
structure of three active component FMSCs: the 18th at Fort Bragg/Liberty, NC; the 175th in South
Korea (later relocated to Fort Shafter, HI); and the 266th in Germany. Additionally, the 126th
FMCO/FMSU at Fort Riley, KS, was inactivated, reducing the total number of FMSUs in the COMPO
1 (Active Component) to 11.
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