Chapter 18 of the SOM covers which area?

• A. Supply Quality Assurance
• B. Disbursing management
• C. Morale, Welfare, and Recreation Management
• D. Retail operations division management

Answer: (B)

Disbursing management is the focus because Chapter 18 of the SOM deals with how funds are paid out and kept under tight control. It covers the responsibilities of the disbursing activity, the processes for issuing payroll, travel pay, allowances, and vendor payments, and the required voucher and approval procedures. It also addresses cash handling, dual control, and the reconciliation and reporting needed to maintain accurate records and regulatory compliance. This makes it the best fit since the chapter centers on managing disbursements and the financial controls around them. The other topics—ensuring supply items meet quality standards, managing morale, welfare, and recreation programs, or running a retail/operations division—are separate functional areas not addressed by this chapter.