Financial Management Operations FM 4-80 April 2025 FM 4-80 contains six chapters and one appendix: Chapter 1 provides an overview of FM as an element of the sustainment warfighting function, and reviews Army operations and strategic contexts. Chapter 2 describes the FM enterprise structure and roles at the national strategic, theater strategic, operational, and tactical levels. Chapter 3 provides an overview of finance operations with a focus on disbursing, banking, and payment support, accounting, internal controls, and financial data analytics. Chapter 4 provides an overview of resource management with a focus on programming, budget formulation, budget distribution, budget execution, accounting, internal controls, and financial data analytics. Chapter 5 describes the integration of FM planning into the planning orders process, fiscal diplomacy, the fiscal triad, and presents FM training considerations. Chapter 6 describes the FM information systems and information technology capabilities, including their hardware and software applications. Appendix A outlines different appropriations, authorities, agreements and special programs available to financial managers supporting commanders in their overall effort in theater.