Identify S8 Office

Terminal Learning Objective ACTION: Define the S8 Role in the Brigade 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: With at least an 80% accuracy (70% for International Learners): S8 Exam

Agenda S8 Section Structure S8 Operations Considerations for Training

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 brigade 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 * Task for Sustainment Brigade only

Division 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) 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

BCT Organization and Cost Structure xx Fund Center S1 Cost Center S2 Cost Center S3 Cost Center Cost Center S4 Cost Center Cost Center S8 Cost Center Cost Center Cost Center The “Where”

S8 Brigade Section MANNING 2 PAX S8 OIC – CPT/O3 S8 NCOIC – SFC/E7 Division G8 Brigade Commander Brigade DCO Brigade XO S8 Command and Control (C2) TECH Guidance

Brigade Community – Relationships Matter Division MICC Quartermaster JAG

FISCAL TRIAD Unit Commander Financial Management: Acquire, Certify and Account for Funds Staff Judge Advocate Fiscal Law Conformity Staff Judge Advocate Fiscal Law Conformity Mission Focus Unit Commander Generates Requirements Focal Point of Support Mission Focus Mission Focus Financial Management: Disburses and Accounts for Funds Operational Contract Support Staff Judge Advocate Fiscal Law Conformity

METL to Battle Drill Crosswalk S8 Gunnery Training Formula Trained, Ready, Agile, and Adaptive Leaders w/ Fund Certification Authority (Battle Drills + GFEBS Prov + FM Certification) + (Home Station Training) Home Station CPT’s / E7’s & Below = Skill Level 40 Collective Task + + Division G8 METL to Battle Drill Crosswalk

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 Managerial Processes

Conduct Brigade Sustainment Operations Task Crosswalk 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 12

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)

Duties and Responsibilities DAILY TASKS Status of Funds Report ZPARK Release Hard Stop Report General Account(s) Maintenance IDOCs DTS PRs GPC

Duties and Responsibilities BUDGET EXECUTION (TRANSACTIONS) Fund MIPRs Fund WBS Elements (Paperless MIPRs): DOL, PPOC, Training Events, Medical, etc.. Fund Contract Purchase Requests Fund GPC Purchase Requests (Purchase Requisition approval) Fund Shipping Requests (Rail, Ground, Bus, Chartered Air, and FEDEX) Fund Convenience Checks (when applicable) Fund Miscellaneous Obligation Documents (G8 Approval) Fiscal Law monitor, Ensure no Anti-Deficiency Act Violations (No unauthorized commitments)

Duties and Responsibilities 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 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

Fiscal Year Battle Rhythm FY OPTEMPO $ Spend Freeze – Mid SEP Mid/Late - AUG Allotments Released - JAN CRA / Budget Approval New FY Start Up

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”

TLO Summary ACTION: Define the S8 Role in the Brigade 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: With at least an 80% accuracy (70% for International Learners): S8 Exam

Questions