Identify S8 Roles in BDE SHOW SLIDE 1: Identify S8 roles in the BDE Section I. Administrative Data Academic Hours/Methods 1 hr Small Instruction Section II. Introduction: Today we are going to discuss the S8 Roles and Responsibilities. Method of Instruction: Conference/Discussion Instructor to Student Ratio: 1:16 Time of Instruction: 5 mins Media: Small or Large Group Instruction Motivator: Top Left – What “they” think you do as an S8/Budget Analyst, if “they” are unfamiliar with the position Top Middle – What you actual do is short of “magic” at times Top Right – What “they” want from funding Bottom Left – “Why” funding will be a constant issue Bottom Right – The reason your position is so important, The Fire Team, The Soldier, The Warfighter

Terminal Learning Objective Task: Identify S8 roles in the BDE 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, and discussion Standards: With at least an 80% accuracy (70% for International Learners): Identify S8 Section Determine S8 Operations Identify Considerations for Training SHOW SLIDE 2: Terminal Learning Objective Read TLO Instructor Note: Throughout this lesson, solicit from students the challenges they experienced in the current operational environment (OE) and what they did to resolve them. Encourage students to apply at least 1 of the 8 critical variables: physical environment, political stability of the state, sociological demographics, infrastructure, military capabilities, information, time, and economics. Additionally, the 21st Century Soldier Competencies are essential to ensure Soldiers and leaders are fully prepared to prevail in complex, uncertain environments. This lesson reinforces the following 21st Century Soldier Competencies: Character and Accountability; Adaptability and Initiative; Teamwork and Collaboration; Communication and Engagement; Critical Thinking; Cultural and Joint Interagency; Tactical and Technical Competence. Throughout the lesson discussion seek opportunities to link the competencies with the lesson content through the student’s experiences. Safety Requirement: 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. Hazard Identification: Electrical Shock, Fire, Slippery Floors, Physical Injure/Strain, Tripping Tight Spaces in Classroom, and Influenza. Hazard controls: Primary Instructor (PI) will ensure: All electrical cords are properly stored under desks, liquid containers have lids on them and all spills are immediately cleaned and mopped and allowed to completely dry before allowing students/personnel to walk on them. All chairs are ergonomically designed, adjust to individual preference and that all students are awake and paying attention in class. All cables/cords are properly plugged in, sheathed, and secured along tables, walls, and ceilings. No damaged or frayed cords/cables will be used. PI will brief proper hand washing techniques, the use of hand sanitizer, and evacuation procedures. All trash will be removed daily. Environmental Statement: 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: At the end of the S8 Module a culminating event, resulting in a briefing to the Commander, will be assessed.

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? * Task for Sustainment Brigade only

G8 Organizations SHOW SLIDE 4: G8 Org Director, MSE-G8 ACofS, G8 LTC IT Specialist (Network) CivPer Strength Req’d 29 Auth 27 O/H 23 Total 23 Director, MSE-G8 ACofS, G8 LTC 335-01 Dep ACofS, G8 MAJ 335-02 Budget Analyst Accounting Supv Accountant Financial Mgmt Analysts (4) Systems Accountant Management Assistant (OA) Voucher Examiner Fin Mgmt Analyst Travel Section Supv Fin Spec Manpower & Management Supv Mgmt Analyst Program & Budget Budget Officer Program Section Budget Analyst (3) Sr Financial Analyst SSG 335-05 Budget Analysts (7) Execution Section Supv Budget Analyst Division Budget Officer CPT 335-03 Division Budget Mgr SFC 335-04 Management Analyst MilPer Strength Officer 3 Warrant 0 Enlisted 3 Total 6 SHOW SLIDE 4: G8 Org

BCT Organization and Cost The “Where” Cost Center Fund Center xx SHOW SLIDE 5: BCT Org & Cost

S8 BDE Section SHOW SLIDE : S8 BDE section

BDE Community Relationships Matter Brigade Division MICC Quartermaster JAG SHOW SLIDE 7: Community Relations

Fiscal Triad 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: Fiscal Triad

METL to Battle Drill Crosswalk S8 Training Formula Trained, Ready, Agile, and Adaptive Leaders w/ Fund Certification Authority (Battle Drills + GFEBS Prov + FM Certification) + (Home Station Training) METL to Battle Drill Crosswalk Division G8 Home Station + SHOW SLIDE 9: Training Formula

Tactical RM/S8 Business Processes (HOW) SHOW SLIDE 10: RM/S8 Business Processes

Task Crosswalk SHOW SLIDE 11: Task Crosswalk

Duties and Responsibilities Fund Certification Authority (Comptroller) for the BCT (OIC & NCOIC) Provide financial management (budget execution) guidance to the BCT Command & Staff Provide oversight of GPC, DTS (S3) and GTC (S4) status Provide financial management guidance IAW fiscal year funding constraints Day to day budget operations Fiscal Law monitor, ensure no Anti-Deficiency Act Violations (No unauthorized commitments) SHOW SLIDE 12: Duties and Responsibilities

Daily Tasks Status of Funds Report IDOCs ZPARK Release DTS Hard Stop Report General Account(s) Maintenance IDOCs DTS PRs GPC SHOW SLIDE 13: Daily tasks

Budget Execution (Transactions) Fund MIPRs/Fund WBS Elements (Paperless MIPRs) Fund Contract Purchase Requests Fund GPC Purchase Requests (Purchase Requisition approval) Fund Shipping Requests Fund Convenience Checks (when applicable) Fund Miscellaneous Obligation Documents (G8 Approval) Fiscal Law monitor SHOW SLIDE 14: Transactions Bullet 1 - DOL, PPOC, Training Events, Medical, etc.. Bullet 4 - Rail, Ground, Bus, Chartered Air, and FEDEX Bullet 7- Ensure no Anti-Deficiency Act Violations (No unauthorized commitments)

Budget Planning Plan and Prepare Brigade Command Budget Estimate (CBE) Unconstrained Requirements for Base and Supplemental Funds Distribution of Funding Received from Higher HQs Program BDE's Annual Budget to Battalion Level SHOW SLIDE 15: Budget Planning

Budget Planning (Cont.) Prepare, Review and Submit Phase Plans to Higher HQs Prepare BDE UFRs/ERIS submission to G8 Planning and Programming of BDE CTC Exercise Funding Requirements (JRTC, NTC, Other) Fiscal Year Start-Up and Close Out Procedures SHOW SLIDE 16: Budget Planning (Cont.)

Fiscal Year Battle Rhythm SHOW SLIDE 17: FY Battle Rhythm

Systems SHOW SLIDE 18: Systems

Considerations During Training Training is designed to overview a “Day in the Life” and a “Fiscal Year in the Life” of an S8 Overview, Budget Planning, Daily Transactions, Audit Readiness, Fiscal Year Close-out During the GFEBS training, you will be presented with a scenario and/or considerations prior to the hands on training for reference; the “why” SHOW SLIDE 19: Considerations during training

What questions do you have? SHOW SLIDE 20: Check on Learning Q. Who Formulates financial policy for the installation? A. The G-8 Q. What activity is represented by major activity/program directors? Senior PBAC Q. What is the frequency of the SPBAC? A. Quarterly

Terminal Learning Objective Task: Identify S8 roles in the BDE 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, and discussion Standards: With at least an 80% accuracy (70% for International Learners): Identify S8 Section Determine S8 Operations Identify Considerations for Training SHOW SLIDE 21: Terminal Learning Objective Section IV. Summary Method of Instruction: Conference/Discussion Slide Instructor to Student Ratio: 1:16 Time of Instruction: 5 mins Media: Small or Large Group Instruction Read TLO “Or” Facilitator’s Note: This lesson provides you a good understanding of what the S8’s role is in the brigade. As Financial Managers, you will be responsible with the commander’s budget and you will need to know what is you are responsible for so that you can execute funds according to DoD regulations. Facilitator's at this time, have learners explain the most important take away to them from this lesson. Facilitate a discussion.