CONDUCT TACTICAL COMPTROLLERSHIP Show Slide 1: Introduction to Tactical Comptrollership SECTION I. ADMINISTRATIVE DATA Academic Hours/Methods 00 hours/05 minutes Introduction 0 hour/ 40 minutes Small Group Instruction 0 hour/ 05 minutes Summary 0 hour/50 minutes Total Hours SECTION II. INTRODUCTION: In Fiscal Year 2014 the Army updated the Modified Table of Organization and Equipment (MTOE) to include a CPT (O-3) and a SFC/SSG (E-7/E-6) at the IBCT/ABCT/SBCT HQs and SUST BDE HQs staff to serve as the Brigade S8 and S8 NCOIC respectively. This change supports our Brigade-centric Army, supplying the Brigade level commander with FM capability at the Brigade level. Method of Instruction: Conference/Discussion Instructor to Student Ratio: 1:16 Time of Instruction: 5 minutes Media: Small Group Instruction MOTIVATOR: As an S8 you are the Chief Financial Officer (CFO) of your organization. This is both a tremendous responsibility and opportunity to ensure that your organization has the resources it requires to achieve its mission. 1

Terminal Learning Objective Action: Conduct Tactical Comptrollership Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion Standard: Analysis includes: S8 and tactical resource management (RM) individual and collective tasks RM organizations Division G8 organization and Brigade Combat Team (BCT) organization Show Slide 2: Terminal Learning Objective Safety Requirements In a training environment, leaders must perform a risk assessment in accordance with DA PAM 385-30, Risk Management. Leaders will complete a DD Form 2977 RISK MANAGEMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation 350-29. Risk Assessment Level Low   Environmental Considerations: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM 3-34.5 Environmental Considerations and GTA 05-08-002 ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: Instructional Lead-In: 2

Who Are Comptrollers and What Do They Do? The “Who” G8 - The Division G-8 is the division staff proponent for all FM within the division’s AOR, and provides the commander with mission essential funding to ensure operational success, and protect funds from fraud, waste, and abuse. When the division serves as the JTF HQ, the Division G-8 is singularly responsible for all FM within the JTF AOR. Figure 1-10 on page 1-24 illustrates the Division G-8 structure. The Division G-8 coordinates, synchronizes, and funds validated resource requirements by identifying the appropriate source of funds. The Division G-8s primary responsibility is to provide advice and guidance concerning resources and that adequate funding sources are available to the division commander, the division staff, and subordinate BCTs. FM 1-06 S8 - The Brigade S-8 is the division staff proponent for all FM within the brigade’s AOR, and provides the commander with mission essential funding to ensure operational success, and protect funds from fraud, waste, and abuse. The Brigade S-8 coordinates, synchronizes, and funds validated resource requirements by identifying the appropriate source of funds. The Brigade S-8s primary responsibility is to provide advice and guidance concerning resources and that adequate funding sources are available to the brigade commander, the brigade staff, and subordinate BNs. (Not captured in doctrine) The “What” Identify, certify, and manage funds available for immediate expenses. Integrate all FM requirements into operational planning. Utilize staff, commanders, training calendar, fiscal triad, and analysis of total cost to develop funding requirements and submit requirements to the higher HQ. Receive, develop, and disseminate FM guidance at the brigade level. Monitor and report status of funding. Submit and monitor the status of requirements packets/spend plans to the appropriate board. Coordinate contracting and FM disbursing support for FOOs and pay agents (PAs). Manage the Single Charge Card Solution. Serve as the coordinator for the brigade’s MICP. Monitor execution of the BCTs contract expenditures. Assist in the development of the FM Concept of Support* FM 1-06 The joint force comptroller is responsible for integrating joint force-wide RM and finance support policy planning and execution efforts. A key role for the comptroller is to participate as an advisory (nonvoting) member of the joint requirements review board. JP 1-06 Show Slide 3: Who Are Comptrollers and What Do They Do? Who are the tactical comptrollers and what is it exactly that they do? Historically, the Division’s have always had G8s and/or Budget Officers because prior to modularity, divisions deployed with their organic brigades. This meant that the division could provide resource management support for the brigade while in garrison and during a deployment, nullifying any FM capability at the brigade level. In 2003, the Army changed to a brigade-centric focus, deploying brigades individually and separately from its division headquarters in a “plug-and-play” fashion. This gave brigades more autonomy, but also drove requirements for increased capability, one being the capability of organic resource management. Currently, the IBCT/ABCT/SBCT and Sustainment Brigades have a two person S8 section. * Task for Sustainment Brigade only 3

G8 Organization Show Slide 4: G8 Organization ACofS, G8 LTC 335-01 Director, MSE-G8 Dep ACofS, G8 MAJ 335-02 Budget Analyst Program & Budget Budget Officer Division Budget Officer CPT 335-03 Manpower & Management Supv Mgmt Analyst Accounting Supv Accountant Program Section Budget Analyst (3) Execution Section Supv Budget Analyst Division Budget Mgr SFC 335-04 Travel Section Supv Fin Spec Management Assistant (OA) Financial Mgmt Analysts (4) Show Slide 4: G8 Organization While the Brigade now has organic FM capability with the institution of the S8, the brigade S8 section is only a two person section, and will still rely heavily on the Division G8 for support. Division G8s are typically organized in three functions: Program and Budget Section – two sub-sections of program and budget execution. The program section consolidates all the budget estimates from the brigades and monitors budget execution both by individual brigade and division wide against the brigade and division spend plan. Budget execution tracks and monitors current execution from both the individual brigade aspect as well as the aggregate division level. Accounting Section – Responsible for tracking unmatched transactions, identifying interface or other IDOC errors, managing prior year utilization, and also typically acts as gate keepers to FM system access. Manpower and Management – responsible for managing and updating MTOEs and TDAs for the division. The section also tracks and costs any requests to increase TDAs (GS civilian additions/subtractions). Lastly, this section also manages travel and the government travel card program for the division. Budget Analysts (7) Fin Mgmt Analyst Management Analyst IT Specialist (Network) Sr Financial Analyst SSG 335-05 Voucher Examiner Systems Accountant MilPer Strength Officer 3 Warrant 0 Enlisted 3 Total 6 CivPer Strength Req’d 29 Auth 27 O/H 23 Total 23 Sr Financial Analyst SSG 335-05 4

BCT Organization and Cost Structure xx Fund Center S1 Cost Center S2 Cost Center S3 Cost Center Cost Center S4 Cost Center Show Slide 5: BCT Organization and Cost Structure Now this is a busy slide, but in encapsulates where the Brigade S8 section resides and how it compares to the other brigade staff directorates. As you can clearly see, the OIC is a Captain as compared to Majors for the other primary sections. On the enlisted side, the NCOIC is a SFC as compared to the Master Sergeants and the Operations Sergeant Major for the other staff directorates. This slide also serves to graphically capture the cost structure within the Brigade and its higher division headquarters. The division (top graphic) serves as the fund center. Think of a fund center as a bank. Each bank has a routing number that serves as an identifier. This number can be seen on the bottom left of your checks and is the same for all customers that bank at your bank. The brigade, its battalions, and all its subordinate companies are assigned cost centers. Cost Centers are invariable linked to company DODAACs and UICs. Think of the cost center as similar to your bank account number on your checks. While the routing number is the same for all the customers who have accounts at the bank, each customer has its own unique account number representing their account. Cost Center S8 Cost Center Cost Center Cost Center The “Where” * Sustainment Brigade is authorized a CPT and SSG 5

Tactical Resource Manager/S8 Business Processes (The How) The 20 core S8 business processes Process a Contract (with/without SPS and with/without WAWF) Process a Paying Agent Requirement for a Field Ordering Officer Process Emergency Leave without DTS Process Single Card Solution (GPC) Process Journal Vouchers (Cost Transfers) Process Supply Requisitions (GCSS-A) Process Outbound Reimbursable Resolve Unmatched Transactions Execute Unprocessed Voucher Reconciliations Create Accounting Labels in Defense Travel System Create Funded Programs and Cost Elements Prepare Monthly IDOC Error Reports Develop the Brigade Budget Develop a Field Exercise Budget Brief Budget Execution at Working PBAC Develop RM Annex to Brigade OPORD Track and Report Budget Execution Transactional Processes Show Slide 6: Tactical Resource Manager/S8 Business Processes (The How) Now that we have answer the Who, What, and Where – let’s talk a little about how things get accomplished at the tactical level. Requirements are ultimately completed through the execution of business processes. Above you can see those business processes that the S8 is either responsible for entirely, or has some part to play to ensure things get done. We will delve into business processes more later this week, but it is important to realize that capturing how processes are completed and what each section/organization is responsible for is a great way to delineate and verify who does what, setting good precedence for expectation management. It also ensures responsibility lies with the section/organization that has the manpower and resources to complete the task best. The S8s 20 core business processes are broken up into subsets of transactional processes and managerial processes. We will dive into these as we complete the week. Managerial Processes 6

Task Crosswalk (The How – Continued) Brigade METL Conduct Brigade Sustainment Operations (71-TS-6222) S8 METL Fund the Force Provide Procurement Support Provide Accounting Support and Cost Management S8 Collective and Individual Tasks Develop the Brigade Budget Solicit and consolidate spend plans from subordinate units Analyze Training Resource Model and compare to CDR’s training guidance Develop Un-financed requirements list Create and Fund Work Breakdown Structures/Internal Orders (Funded Programs) Develop an Exercise Budget Review requirements requests Process a Contract Fund Certify a Purchase Request Ensure CLIN structure is correct Ensure Automated Purchase Order posts to financial system Manually Post Purchase Order Process a Paying Agent Requirement for a Field Ordering Officer Fund Certify a paying agent requirement Obligate a paying agent requirement De-obligate amount of funds returned Process a Single Charge Card Solution Fund Certify an AXOL Bulk Purchase Request Obligate an AXOL Bulk Purchase Request De-obligate amount of Funds Returned Process GCSS-A Supply Requisitions Fund Certify Supply Transactions Process Emergency Leave with/without DTS Fund Certify EMLV requirements Create DTS EMLV Accounting Label Process Outbound Reimbursable Create a MIPR Purchase Request Fund Certify a MIPR Request Obligate a MIPR Request Develop RM Annex to Brigade OPORD Define FM relationships in Area of Operations Identify Fiscal Triad members in Area of Operations Support Command Readiness through Audit Compliance Submit samples to auditors Correct documented audit deficiencies Analyze Financial Management Reports Brief Budget Execution at Working PBAC Track and Report Budget Execution Resolve Unmatched Transaction Execute Adjusting Entries to Transactions Research Unmatched Transactions Execute Unprocessed Vouchers Process Vouchers within five business days Track un-submitted vouchers Process Journal Vouchers Execute Cost Transfer Prepare IDOC Error Reports Analyze IDOC Errors Clear IDOC Errors Show Slide 7: Task Crosswalk (The How – Continued) Ultimately our 20 core business processes have to support the Brigade’s Mission Essential Task List (METL). Now, you probably remember from common core that official, published METL tasks only go down to the brigade level. That said, it is still a good idea to capture tasks in an organized way to ensure that the Brigade’s METL is supported. Also – it helps the brigade S8 section understand what tasks to train on and where training should be focused. 7

Tactical Resource Manager/S8: How the “How” Gets Done Unit Commander Generates Requirements Focal Point of Support Mission Focus Financial Management: Acquire, Certify and Account for Funds Operational Contract Support Financial Management: Disburses and Accounts for Funds Staff Judge Advocate Fiscal Law Conformity Show Slide 8: Tactical Resource Manager/S8: How the “How” Gets Done While not predominately executed during garrison activities, the Fiscal Triad is vital to successful deployed operations. This slide graphically depicts each player and their responsibilities Division G8/Brigade S8 – Acquire Funds, certify their availability for a contractual requirement, and track the use of these funds. Operational Contract Support – Solicit, Bid, and award those requirements that are fund certified FMSU/FMSD – Make disbursements against awarded contracts when in receipt of validated vendor invoices and goods receipts. 8

S8 Enablers: How the “How” Gets Done - Continued PBUSE Funds Control Module GCSS-A Class II Class VII Class XI Class III The Army Financial System of Record GFEBS DCPS DTS Show Slide 9: S8 Enablers: How the “How” Gets Done – Continued While GFEBS is the Army’s financial system of record, it is not the only system you need to be aware of. Within GFEBS you can track expenditures on all the accounts (cost centers and cost elements) but need to be cognizant that many different systems can post expenditures against these accounts. Here is a brief description of what type of transactions post via interfacing systems GCSS-A – Class II – General Supplies, some clothing (OCIE), Individual Equipment Class VII – Major End Items – example, tent parts and components Class IX – Repair Parts DTS – Official Temporary Duty Travel AXOL – posts Government Purchase Card (GPC) disbursements SPS PD2 – posts obligations (Purchase Orders) to GFEBS for awarded contracts DCPS – Defense Civilian Pay System – posts commitments, obligations, expenses and disbursements for GS civilian pay and benefits PBUSE via Funds Control Module – posts commitments and obligations for bulk fuel and other POL Defense Medical Logistics Standard Support (DMLSS) – post commitments, obligations, expenses, and disbursements for class VIII medical supplies. TDY Expenses Civilian Pay SPS PD2 DMLSS AXOL Contract Expenses GPC Expenses Class VIII 9

Why Do We Have Tactical Comptrollers? External Reporting, Public Trust Internal/Managerial Reporting Statutory: 31 U.S.C. 1341: prohibits obligations or expenditures in EXCESS of or in ADVANCE of an appropriation 31 U.S.C. 1342: prohibits government employees from accepting VOLUNTARY SERVICES 31 U.S.C.1511-1517: prohibits obligations or expenditures in excess of ADMINISTRATIVE SUBDIVISDIONS of funds Regulatory: DFAS-IN 37-1, paragraph 040203 (chapter 8) DFAS-IN 37-100-FY (Appendix EXINV) DoD Financial Management Regulation, VOL 14 Joint Travel Regulation (TDY/Travel) Other Guidance: GAO Redbook (available on-line at the GAO web site) GAO Web site Federal Acquisition Regulation Manager’s Internal Control Program Decision Support Analysis of Expenditure Reports Analysis of Cost Structure Creating Cost Structures that align with operations/mission Analysis of Programmed Budget Guidance (PBG) against Commander’s Training/Operational Guidance Conduct Resource Management Phase Spend Plans to maximize use of limited resources Track credits, un-submitted vouchers, and de-obligations from un-matched transactions IOT maximize returns on current year funding Track expenses across multiple accounts; cost transfer when able to maximize use of base appropriation Recommend strategies for resourcing and procuring brigade requirements Readiness Show Slide 10: Why Do We Have Tactical Comptrollers? SECTION III. PRESENTATION 1. Learning Step / Activity 1. Understand why we need and are required to have comptrollers Method of Instruction: Conference / Discussion Instructor to Student Ratio: 1:16 Time of Instruction: 5 minutes Media: Small Group Instruction (SGI) Lastly, and if not most importantly – the inevitable question – why? The reasons are twofold. The Army has a responsibility to report financial information that is credible to its stakeholders – the public. Gathering and reporting this information per generally accepted accounting principles and guidelines and then having its reporting audited, is the method in which the public can verify that the Army is doing what it is supposed to be doing with their money. Conversely, comptrollers also have an internal gathering and reporting requirement necessitated by the needs of the commander to use funds wisely and in a way that is cost effective. Performing both these functions provides both an external and internal method of ensuring the Army stays focused on its most important effort – readiness. 10

Check on Learning What are the Brigade S8 METL tasks? What is the financial system of record for the Army? Why do we have Comptrollers? Show Slide 11: Check on Learning Q. What are the Brigade S8 METL Tasks? Fund the Force, Provide Procurement Support, and Provide Accounting Support and Cost Management Q. What is the financial system of record for the Army? A. GFEBS Q. Why do we have comptrollers? A. To ensure external reporting is done per legal statute, regulation, and policy; and to ensure internal managerial reporting maximizes the use of the commander’s resources. 11

Terminal Learning Objective Action: Conduct Tactical Comptrollership Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion Standard: Analysis includes: S8 and tactical resource management (RM) individual and collective tasks RM organizations Division G8 organization and Brigade Combat Team (BCT) organization Show Slide 12: Terminal Learning Objective Section IV. Summary Method of Instruction: Conference/Discussion Instructor to Student Ratio: 1:16 Time of Instruction: 5 mins Media: Small or Large Group Instruction Read TLO “Or” Facilitator’s Note: Today we have discussed S8 and tactical RM individual and collective tasks; RM organizations; and Division G8 organization and BCT organization. Facilitator's at this time, have learners explain the most important take away to them from this lesson. Facilitate a discussion. 12