General. The Army CMCS was set up to account for centrally accountable COMSEC material.
a. COMSEC accountability is the job of the officially designated custodian of a COMSEC account or
subaccount. The custodian maintains formal records of accountable COMSEC material to provide proper
security, accounting, and reporting. Accounting procedures provide for the positive and continuous control of
COMSEC material. This occurs from time of receipt through authorized and documented destruction or final
b. The CCSLA develops and issues approved COMSEC accounting procedures. It also conducts audits
of COMSEC accounts and manages the CMCS. The CMCS includes the ACCOR.
c. The ACCOR maintains a continuous and exact record of Army material. The ACCOR is the
principal Army activity charged with maintaining records of centrally accountable COMSEC material.
d. The Department of the Army establishes a COMSEC field office of record (CFOR) during
contingency conditions or a state of hostile conflict. The CFOR assumes ACCOR responsibilities for all
COMSEC accounts within the theater of operation. Procedures directing the COMSEC custodian to report to the
ACCOR are understood to mean the COMSEC custodian reports directly to CFOR during the CFOR's existence.
A CFOR reports COMSEC account information for its theater of operations directly to the ACCOR. It does this
on a consolidated basis for updating the Army master inventory.
e. COMSEC logistics is the Army system for acquiring, storing, moving, distributing, securing,
accounting, maintaining, and disposing of COMSEC material. It supplements, but does not replace, the Army
logistics systems. The CLSFs provide COMSEC logistic support. They include:
(1) COMSEC logistic support centers (CLSC). A CLSC provides COMSEC logistics support to a
field Army or equivalent force. It provides support to other activities as directed.
(2) COMSEC logistic support units (CLSU). A CLSU provides COMSEC logistics support to a
corps or on a geographical basis.
(3) COMSEC material direct support activities (CMDSA). A CMDSA is an element of a unit or an
organization that provides the COMSEC office of record materiel support. It also provides maintenance support,
(4) COMSEC servicing accounts (CSA).
A CSA supports Army Reserve and National Guard
accounts and subaccounts.