Identify S8 Office SHOW SLIDE 1: Define the S8 role 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 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 Show Slide #2: 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 Facilitator’s Note: Throughout this lesson, solicit from learners the challenges they experienced in the current operational environment (OE) and what they did to resolve them. Encourage learners 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. 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 DELIBERATE RISK ASSESSMENT 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 learners/personnel to walk on them. All chairs are ergonomically designed, adjust to individual preference and that all learners 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: Learners will take the S8 Exam during the ______ module . Learners must score 80% or higher and International officers must score 70% or higher. Also, Learners will be assessed using “Go” or “No Go” on their knowledge and execution of S8 activities during the Capstone Exercise. Instructional Lead-In: It is imperative to have the base knowledge of what an S8 does before arriving to the position. Having a solid understanding will allow you hit the ground running on day 1, building relationships and supporting the Commander’s requirements. In this class, I will provide you as Financial Management Officers a basic understanding of the role the S8 provides to the Brigade level unit’s organization, operations and training mission.

Agenda S8 Structure S8 Operations Considerations for Training Show Slide # 4: Agenda (Cont.)

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 Who are the Comptrollers and what do they do? According to FM 1-06, the Division G8 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. They provide advice and guidance concerning resources and ensure that adequate funding sources are available to the division commander, the division staff, and subordinate BCTs. The role of the S8 is not currently captured in Doctrine, but The S8 performs similar functions of the Division G8, but on a much smaller scale. They are responsible for the advice and funding guidance concerning the Brigade and the subordinate Battalions. To the far left, you will see a few of the tasks and responsibilities of the Resource Manager in the organization. * 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 The S8 is a part of the Brigade Staff along with the usual S1, S2, S3, and S4. The S8 is not a sub component of the S4. As you can see, within the BCT there could be 6 battalions. This means that the S8 is responsible for the funding requirements for all of these organizations. It is imperative that the S8 has a good working relationship with the other staff elements as their requirements must also be managed along with the battalions. Important to note the “Fund Center” lowest level is typically at Division with “Cost Centers” at Brigade and below. 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 The S8 accomplishes it’s mission based on guidance from the Brigade Commander for Command and Control Purposes and the Division G8 for technical guidance. Only two (2) personnel are assigned to the Brigade S8 office; OIC (O3) and NCOIC (E7). Command and Control (C2) TECH Guidance

Brigade Community – Relationships Matter Division MICC Quartermaster JAG As discussed earlier, it is important that the S8 has a great working relationship with numerous parties. It is important that you have open lines of communication with: The Division: in order to ensure that your requirements are annotated and expressed in the larger budget. You will reach out to them guidance on FM policies and procedures. The Brigades and the Logistics Community: they will be responsible for the majority of your funding requests. Everything from office supplies, Maintenance supplies, and management of certain contracts. The JAG Corps: they will ensure that things are reviewed for legality prior to you funding the requirement. The Contracting Command: will be able to provide a status or feedback on contract requirements and the most effective way of acquiring the supply or service.

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 Lets talk about the fiscal triad… Who do you believe are the members of the fiscal triad? 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 + + Developed with assistance from the field, the S8 Gunnery Training Formula establishes the necessary training required IOT allow an individual to gain fund certification authority. This should be considered the minimum training necessary. 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 The presents the list of 20 core S8 business processes divided into the categories of Transactional and Managerial Processes. Keep in mind, this is a glimpse of the core business processes and should not be considered all encompassing. 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 The chart represents the S8 METL tasks; Fund the Force, Provide Procurement Support and Provide Accounting Support and Cost Management. Under each of the METL Tasks, the collective and individual task are listed under each separate category. 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) Overview of the Duties and Responsibilities of an S8.

Duties and Responsibilities DAILY TASKS Status of Funds Report ZPARK Release Hard Stop Report General Account(s) Maintenance IDOCs DTS PRs GPC Overview of some of the daily tasks an S8 office will conduct during operations.

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) An example of some budget execution transactions that an S8 may conduct

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 Examples of Budget Planning tasks an S8 should conduct.

Fiscal Year Battle Rhythm FY OPTEMPO $ Spend Freeze – Mid SEP Mid/Late - AUG Fiscal Year Battle rhythm overview. Notice the right hand bar graph. The red, yellow and green represents, in general, the flow of funding during the course of the fiscal year. The left hand chart demonstrates some of the normal activities that will occur throughout the fiscal year. Allotments Released - JAN CRA / Budget Approval New FY Start Up

Systems The main software systems and ERPs that will be critical in conducting your duties as an S8. You will need to gain as much knowledge and training as possible IOT utilize these systems at the maximum capabilities.

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” Considerations for training during the S8 Gunnery Week and flow of the lesson plans.

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 Show Slide #20: Terminal Learning Objective 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 “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 one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer.

Questions