The Fund Accountable Officer manual provides guidance for the regular disbursing officer and special disbursing officer as the designated fund accountable officers of Army units. It will assist the FAOs in the execution of their duties and responsibilities as the unit commanders’ staff adviser pertaining to financial management. This publication prescribes the fundamental information to be used as guide in the performance of inherent duties in providing financial services to Army personnel. Supplementary to this is the intention and desire to provide a reference and source of information to facilitate all financial claims due to all Army personnel and their units. This publication also applies to all Army personnel involved in the processing of financial claims. These includes unit commanders, collecting officers, special disbursing officers, disbursing officers, agent officers, finance sergeants, and procurement NCOs. The proponent of this manual is the Finance Center, Philippine Army. However, Doctrine and Capability Integration Center (P), Training and Doctrine Command, Philippine Army is responsible for reviewing and updating of this publication. Send Comments or recommendations to the Commander, TRADOC, PA, Camp O’Donnell, Capas, Tarlac (Attn: Director, DACIC) or via email at dcannex45@gmail.com and through its website at doctrinecenterpa.com. Feedbacks to this publication are also welcome telephonically via the Bonifacio Telephone Exchange trunk line number 845-9555 or military local line number 7650 extension 4971.