Which ICS function oversees cost accounting and reimbursement documentation?

• A. Command
• B. Operations
• C. Finance
• D. Logistics

Answer: (C)

In ICS, financial management centers on tracking costs and handling reimbursements. The Finance function oversees cost accounting and reimbursement documentation. It keeps incident cost records, manages expenditures and timekeeping, handles cost analyses, and coordinates reimbursement paperwork with external agencies or insurers. Command provides overall leadership, Operations carries out tactical field work, and Logistics offers support services; none focus on the financial tracking and reimbursement tasks the way Finance does.