Material weaknesses submitted to the OASA(FM and ampC) will be reviewed and forwarded to the appropriate HQDA Functional Proponent for evaluation.?

Material weaknesses reported to the Office of the Assistant Secretary of the Army for Financial Management and Comptroller (OASA(FM&C)) will undergo a review process. After evaluation, these weaknesses will be forwarded to the relevant Headquarters, Department of the Army (HQDA) Functional Proponent for further assessment. This process ensures that identified issues are addressed by the appropriate authority within the Army's financial management framework.