1. Define the Program Budget Advisory Committee (PBAC)
U.S. ARMY SOLDIER SUPPORT INSTITUTE
NONCOMMISSIONED OFFICER ACADEMY
Show Slide #1: Define the Program Budget Advisory Committee (PBAC)
Title: Define the Program Budget Advisory Committee (PBAC)
References:
FM 1-06, Financial Management Operations, 04/15/2014
Section I. Administrative Data
Academic Hours/Methods
00 hrs. / 10 mins. ELM – Concrete Experience
07 hrs. / 40 mins. DSL (large or small group discussion)
01 hrs. / 00 mins. PE (practical exercise (Hands On)
00 hrs. / 00 mins. Test
00 hrs. / 00 mins. Test Review
09 hrs. / 00 mins. Total Hours
Section II. Introduction:
Method of Instruction: CE- ELM Concrete Experience
Facilitator to Learner Ratio: 1:16
Time of Instruction: 00 hrs. / 10 min.
Media: PowerPoint Presentation
Facilitator Material: Each primary facilitator should possess a lesson plan, slide deck, course handouts, and a summary sheet containing the above noted references.
Learners Material: Learners should possess all required printed reference material, course handouts, a summary sheet containing the above noted references and standard classroom supplies.
Note: All required printed reference material, and technical manuals will be provided by the Schoolhouse.
Method of Instruction: DSL - Discussion (large or small group)
Learning Domain - Level: Cognitive / Applying
Motivator: Starts on next slide, concrete experience dealing getting the learners to think and compare the PBAC duties with ACS). 1

2. (Concrete Experience)
PRAC Vs. ACS (?)
(Concrete Experience)
Discussion:
Compare/contrast the Program Budget Advisory Committee duties with a Budgeting Counselor’s services from the Army Community Service (ACS).
Show Slide #2: PRAC Vs. ACS (?) (Concrete Experience)
Facilitator’s Note: Facilitate discussion base on the questions posted on the screen.
Notes: Inform Learner’s
There is no right/wrong answer to the question proposed above.
The question is designed to get learners to think about the topic amongst their group and with the class.
This is designed to help learners relate the function of the PBAC with a budgeting counselor from ACS.
The learners should note that both give advice to the Commander/Soldier/Spouse in regards to budgeting their funds.
Allow several minutes to discuss and propose an argument.
Afterwards, groups will present their argument to the class.
Discussion:
Compare/contrast the Program Budget Advisory Committee duties with a Budgeting Counselor’s services from the Army Community Service (ACS).

3. Terminal Learning Objective
Action: Define the Program Budget Advisory Committee
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 80% accuracy learners must show proficiency with:
Identify the purpose and function of the Program Budget Advisory Committee
Identify the differences between the junior and senior Program Budget Advisory Committee (PBAC) members
Identify the role of the Comptroller
Identify budgeting tools used by the PBAC
Identify the factors that influence PBAC recommendations to the Commander
Show Slide #3: Terminal Learning Objective
Action: Define the Program Budget Advisory Committee
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 80% accuracy learners must show proficiency with:
Identify the purpose and function of the Program Budget Advisory Committee
Identify the differences between the junior and senior Program Budget Advisory Committee (PBAC) members
Identify the role of the Comptroller
Identify budgeting tools used by the PBAC
Identify the factors that influence PBAC recommendations to the Commander
Instructional Guidance: 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 , 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
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 ATP Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
Evaluation: Learners will take the Fund the Force exam. Learners must score 80% or higher.
Instructional Lead-in. (Publish and Process): Have learners write questions or topics in regards to the lesson from their advance sheet study requirements on an Index card or a piece of paper to a common area within the classroom. You may allow learners to post questions throughout the lesson. At the end of the lesson, the questions will be reviewed.
What role does the PBAC have in the budgetary process?
What are some of the functions of the PBAC?
Who is appointed to the PBAC?

4. Purposes of the PBAC Commander’s top management advisory group
Considers all aspects of the command’s internal resource management
Advises the commander on budget formulation, justification and execution
Reviews resources the command receives
Serves as a forum for discussion
Recommends the most effective use of resources
Show Slide #4: Purpose of the PBAC
1. Learning Step Activity #1. Identify the purpose and function of the Program Budget Advisory Committee (PBAC)
Time of Instruction: 01 hrs. / 15 mins.
Facilitator to Learner Ratio: 1:16
Method of Instruction: DSL – Discussion (Small or Large Group)
Media: PowerPoint Presentation, Handout
21st Century Soldier Competencies: The 21st Century Soldier Competencies are essential to ensure Soldiers and leaders are fully prepared to prevail in complex, uncertain environments. Throughout the lesson discussions, seek opportunities to link the competencies with the lesson content through the Learner’s experiences.
Facilitator's Note: Before facilitating this lesson, ask the Learners which of the 21st Century Soldier Competency do they think pertain to this lesson. Facilitate a discussion on the answers given and at the end of the lesson revisit it and see if the Learners still believe their choice are the same.
Note: For this lesson, these competencies should be talked about.
#4. Lifelong learner (includes digital literacy)
#7. Critical thinking and problem solving
#6. Communication and engagement (oral, written, and negotiation)
#5. Teamwork and collaboration
Facilitator’s Note: Transition and facilitate discussions with learners on the purpose of the PRAC
The Purpose of the PBAC:
The PBAC aids the commander in discharging his financial management responsibilities.
It provides this aid in several ways:
The PBAC serves as the commander’s top management advisory group.
It considers all aspects of the command’s internal resource management. It coordinates the requirements of all elements of the command and achieves balance in the allocation of resources to most effectively accomplish the mission.
The committee advises the commander on budget formulation, justification, and execution. The PBAC:
Justifies resources required.
Receives and interprets guidance.
Prepares the Command Budget Estimate (CBE).
Recommends funding adjustments.
Evaluates execution performance.
Allocates resources received.
The committee conducts reviews of resources the command receives.
For example, a unit may convene a PBAC to address changes in the unit’s funding.
The PBAC serves as a forum for discussion.
A PBAC gives the subordinate units the opportunity to provide input and to participate in the decision process.
The PBAC makes recommendations to the commander concerning the most effective use of resources.
The commander is responsible for the financial management of his command.
The commander makes the decisions and is the approval authority for all PBAC activities.

5. Functions of the PBAC Interprets Budget Manpower Guidance (BMG)
Plans the preparation of a budget
Applies standards of performance data and experience factors
Achieves a reasonable balance between activities and resources
Recommends a staff-coordinated Command Budget Estimate (CBE)
Provides a review of the budget execution process
Show Slide #5: Functions of the PBAC
Facilitator’s Note: Facilitator read and facilitate discussion using the slide.
The Functions of the PBAC:
The PBAC performs the following essential functions.
Interprets the Budget Manpower Guidance (BMG) received from higher headquarters, integrates the local commander’s guidance, and provides budget guidance to the units.
Plans the preparation of a budget that efficiently accomplishes the command’s mission.
The budget includes a phased obligation plan, an unfinanced requirements (UFR) list, and a decrement list.
Applies standards of performance data and experience factors to the program and budget areas.
Achieves a reasonable balance between activities and resources for the subordinate commands.
Recommends a staff-coordinated, proposed CBE to the commander.
Provides a review of the budget execution process using real time audit procedures, and recommends adjustments to the current operating program.

6. LSA #1 Check on Learning True of False
Q1: The PBAC aids the commander in discharging his financial management responsibilities
Q2: The PBAC applies standards of performance data and experience factors to the program and budget areas.
Show Slide #6: LSA #1 Check on Learning
Facilitator’s Note: Ask the following questions and facilitate discussion on answers given.
Note: Animated slide, click enter to reveal answers.
True or False:
Q1: The PBAC aids the commander in discharging his financial management responsibilities.
Q2: The PBAC applies standards of performance data and experience factors to the program and budget areas.

7. LSA #1 Summary
During the lesson, we describe the purpose of the PBAC who aids the commander in discharging financial management responsibilities. The essential functions of the PBAC, including the Budget Manpower Guidance (BMG), plans and preparation of a budget, the phased obligation plan, and the unfinanced requirements (UFR) list. Went discussed the standards of performance data and experience factors to the program and budget areas.
Show Slide #7: LSA #1 Summary
Facilitator's Note: During the lesson, we describe the purpose of the PBAC who aids the commander in discharging financial management responsibilities. The essential functions of the PBAC, including the Budget Manpower Guidance (BMG), plans and preparation of a budget, the phased obligation plan, and the unfinanced requirements (UFR) list. Went discussed the standards of performance data and experience factors to the program and budget areas.

8. Composition of the PBAC
Determined by the commander
Voting members – Normally subordinate organizations with budget responsibilities
Two committee levels:
- Senior PBAC
- Junior PBAC
Show Slide #8: Composition of the PBAC
2. Learning Step Activity #2. Identify the differences between the junior and senior Program Budget Advisory Committee (PBAC) members
Method of Instruction: DSL – Discussion (Small or Large Group)
Facilitator to Learner Ratio: 1:16
Time of Instruction: 01 hrs. / 30 mins.
Media: Power Point Presentation, Handout
Facilitator’s Note: Facilitator transition now to LSA 2, and facilitate discussions on composition of the PBAC
The composition of the PBAC is determined by the commander.
The commander normally designates a representative on the PBAC from any subordinate organization that has budget responsibilities.
Those representatives are the voting members of the PBAC.
Most members on the PBAC of divisions come from the major subordinate units and the division staff.
The PBAC is often broken down into two levels of committees, the Senior PBAC and the Junior PBAC.

9. Composition of the Senior PBAC
Chaired by the commander, deputy commander or chief of staff
Actual commanders and staff principals
Comptroller:
- Executive Secretary
- Voting member
Non-voting members: contracting officer and disbursing officer
Senior PBAC uses the results from the Junior PBAC to make recommendations
Show Slide #9: Composition of the Senior PBAC
Facilitator’s Note: Facilitator read and facilitate discussion using the slide.
The Composition of the Senior PBAC:
The Senior PBAC is chaired by the commander, deputy commander, or chief of staff.
The committee members are the actual subordinate commanders and the staff principals.
The comptroller serves as the executive secretary and records the meeting minutes.
This is because the meeting concerns the comptroller’s functional area of responsibility.
The chairperson might also ask the comptroller to conduct the meeting and brief the issues.
People from the comptroller staff section assist the comptroller in carrying out these tasks.
The comptroller is a voting member of the PBAC as well.
The comptroller is responsible for a small portion of the budget, the portion required to operate the comptroller staff section.
The comptroller, therefore, is qualified to be a voting member of the PBAC.
The supporting Contracting Officer (KO) should also be a PBAC member, although without voting privileges.
The KO provides advice to the PBAC concerning ongoing and proposed contracts.
The committee accomplishes much of the critical coordination with the KO for the funding of contracts.
The KO also provides information from the Joint Acquisition Review Board (JARB).
The JARB reviews and approves contract requests.
The PBAC uses the information from the JARB to adjust the budget and shift resources where they are needed.
Another member, in a non-voting role, might also be the Disbursing Officer (DO) supporting the command.
The DO brings in the third member of the fiscal triad consisting of the KO, DO, and Resource Manager (RM).
The committee then accomplishes much of the critical coordination for the payment of contracts.
The senior PBAC uses the work from the Junior PBAC to address the command’s issues.

10. Composition of the Junior PBAC
Does the in-depth detailed work
Chaired by the comptroller
Representatives from each organization on the Senior PBAC
Non-voting members: contracting officer and disbursing officer representatives
The comptroller’s budget analysts attend to provide assistance
Show Slide #10: Composition of the Junior PBAC
Facilitator’s Note: Facilitator read and facilitate discussion using the slide.
The Composition of the Junior PBAC:
The Junior PBAC is also called the Working PBAC. It does the in-depth, detailed work on the command’s financial issues.
The Junior PBAC is chaired by the comptroller.
The voting membership consists of a representative from each of the organizations on the Senior PBAC.
The representatives should come to the PBAC with the authority to make decisions on behalf of their organizations.
To ensure all members have an equal status on the committee, it might help that all voting members be the same rank.
Also included, as with the Senior PBAC, are the DO and KO representatives, albeit in non-voting status.
Budget analysts from the comptroller’s staff also attend, record the proceedings, and provide assistance.
They do not vote on issues.

11. Functional Differences
Junior PBAC:
- Detailed budgetary work
- Studies guidance and requirements
- Addresses allocation of resources
- Works out problems in advance of the Senior PBAC
Senior PBAC:
- Reviews and acts on Junior PBAC recommendations
- Addresses unresolved issues
- Forwards its recommendations to the commander
Show Slide #11: Functional Differences
Facilitator’s Note: Facilitator read and facilitate discussion using the slide.
Functional Differences:
Note: Inform and explain to learners that there are functional differences between the Junior PBAC and the Senior PBAC.
The Junior PBAC does the detailed budgetary work.
The members study the guidance and the requirements and formulate budgets for their organizations.
They also address allocation of resources and other issues that arise.
In short, they work out the problems in advance of the senior PBAC.
The Junior PBAC then forwards its recommendations to the Senior PBAC.
The Senior PBAC reviews and acts on the recommendations the Junior PBAC submitted.
It also addresses unresolved issues and makes recommendations on them.
The Senior PBAC then forwards its recommendations to the commander.

12. PBAC Attendance Attendance is important
Send a representative with decision making authority
Protect your organization’s interests
Show Slide #12: PBAC Attendance
Facilitator’s Note: Facilitator read and facilitate discussion.
PBAC Attendance:
PBAC attendance is important.
Each member of the PBAC should attend.
If a member cannot attend, then a representative who has the authority to make decisions in the member’s absence should attend.
If a PBAC member does not attend or is not represented at a PBAC meeting, it is possible the committee could make decisions that are not in the interests of the absent member’s organization or function.
Let’s say the 54th Infantry Division (Mechanized) must cut $10,000 from its budget and the G6 does not attend the meeting.
Everyone in attendance will likely agree that the Command, Control, Communications, and Computer Operations staff section can absorb the cut.
As no one from the G6 office is present to dispute the proposal, the G6 office may find its budget cut by $10,000.
Therefore, it is important that the attendees be present to protect their interests at a PBAC meeting.

13. LSA #2 Check on Learning True of False
Q1: The composition of the PBAC is determined by the commander.
Q2: The Junior PBAC is also called the Working PBAC. It does the in-depth, detailed work on the command’s financial issues.
Show Slide #13: LSA #2 Check on Learning
Facilitator’s Note: Ask the following questions and facilitate discussion on answers given.
Note: Animated slide, click enter to reveal answers.
True or False:
Q1: The composition of the PBAC is determined by the commander.
Q2: The Junior PBAC is also called the Working PBAC. It does the in-depth, detailed work on the command’s financial issues.

14. LSA #2 Summary
During the second part of the lesson, we went over the composition of the PBAC, determined by the commander. We went over the differences of the composition of the Senior PBAC chaired by the commander, deputy commander, or chief of staff and the Junior PBAC composition, also called the Working PBAC chaired by the comptroller. Finalizing with the importance attendance of a PBAC.
Show Slide #14: LSA #2 Summary
Facilitator's Note: During the second part of the lesson, we went over the composition of the PBAC, determined by the commander. We went over the differences of the composition of the Senior PBAC chaired by the commander, deputy commander, or chief of staff and the Junior PBAC composition, also called the Working PBAC chaired by the comptroller. Finalizing with the importance attendance of a PBAC.

15. Significance of the PBAC for the Comptroller
Synchronizes resource management functions
Helps keep the command informed
Helps carry out comptroller duties:
- Financial advice
Financial policy
Resource requirements
Distribute resources
Financial controls
Track costs and obligations
Review and analysis
Force development/manpower
Chair of Junior PBAC
Executive Secretary of Senior PBAC
Show Slide #15: Significance of the PBAC for the Comptroller
3. Learning Step Activity #3. Identify the role of the Comptroller
Method of Instruction: DSL – Discussion (Small or Large Group)
Facilitator to Learner Ratio: 1:16
Time of Instruction: 01 hrs. / 30 mins.
Media: Power Point Presentation
Facilitator’s Note: Facilitator read and facilitate discussion transitioning to LSA 3 Identify the role of the Comptroller.
The Significance of the PBAC for the Comptroller:
Conducting a PBAC is one of many duties of the unit comptroller, but the PBAC has a significant impact on the comptroller.
The PBAC helps the comptroller carry out his or her duties.
It serves to synchronize the resource management function throughout the command.
It also helps the comptroller keep the command informed about resource issues.
The PBAC helps the comptroller:
Provide financial advice to the commander and staff.
Formulate financial policy.
Develop resource requirements.
Obtain and distribute financial resources.
Develop financial controls to safeguard resources.
Track costs and obligations.
Coordinate the review and analysis program.
Conduct the force development/manpower management function.
Serve as the chairperson of the Junior PBAC.
Serve as the executive secretary of the Senior PBAC.

16. Significance of the Comptroller for the PBAC
A key figure on the PBAC
The command’s financial expert
Communicates with commander
Knows needs of units and desires of commander
Views the command’s resource posture daily
Insight into the financial management system
Advises the commander on PBAC recommendations
Makes recommendations to the commander
Show Slide #16: Significance of the Comptroller for the PBAC
Facilitator’s Note: Facilitator read and facilitate discussion.
The Significance of the Comptroller for the PBAC:
Just as the comptroller is the central player in the fiscal management process of the command, the comptroller is also a key figure on the PBAC.
There are several reasons for this.
The comptroller:
Is the command’s financial expert.
Often communicates directly with the commander on financial issues.
Is in the unique position of knowing the needs of the units and the desires of the commander.
Is the only member of the committee who views the command’s resource posture daily.
Is the officer the other members rely on to provide insight into the financial management system.
Advises the commander on all issues and recommendations from the Senior PBAC.
Makes recommendations to the commander on financial issues.
He/She does not make decisions.
The commander makes the decisions, because the commander is responsible for the financial management of his command.

17. Sources of Power Position Power Expertise Power Knowledge Power
Resource Power
Relationship with Command Group
Credibility and Reputation
Personal Power
Show Slide #17: Sources of Power
Facilitator’s Note: Facilitator read and facilitate discussion using the slide.
Sources of Power:
The comptroller’s influence comes from several sources of power:
Position Power.
The comptroller has the staff responsibility, and the commander holds the comptroller accountable for financial management.
Financial management is the comptroller’s responsibility.
In other words, the comptroller may, in the name of the commander, direct the units to perform certain tasks or comply with certain policies within the resource management functional area.
This authority often includes directive authority.
Thus, the comptroller has the authority to carry out resource management duties within the commander’s intent.
Expertise and Knowledge Power.
The comptroller is the command’s resource management expert and has access to the command’s financial records. Few others, if any, have this knowledge or information.
Relationship with the Command Group.
The comptroller’s relationship with the commander and the CofS gives him a certain amount of influence.
The comptroller receives guidance from them and clarifies requirements and priorities with them.
The comptroller also has access to the commander and the Chief of Staff (CofS).
This sort of clout is often necessary to carry out command element directions.
Second, the comptroller communicates on behalf of the commander on resource management issues.
First, the comptroller gains personal insight into command thinking and philosophy.
Credibility and Reputation.
People need to know that the comptroller does what he or she says will be done.
The comptroller gains power within the organization when people begin trusting him or her.
The comptroller’s success in the past makes him or her an accepted and respected member of the organization.
Resource Power.
The comptroller controls the command’s resources, and everyone in the command depends on those resources to perform their missions.
This is why the comptroller must be very careful not show favoritism towards one organization over another.
This kind of power can easily be wielded for bad purposes as well as good.
Simply controlling something that others need is power by itself.
Personal Power.
The power of a person’s personality can be very influential with others.
There is no Department of the Army regulation prescribing policy on conducting PBACs, but units and installations across the Army conduct them.
With this passion and confidence, they tend to readily secure the cooperation and loyalty of others.
Charismatic people are passionate and confident about their beliefs and purposes.
Although precisely how units follow these procedures may vary from unit to unit, the procedures described here are instructive.
This section describes the procedures many units follow for conducting a PBAC.
The student can quickly and confidently adapt to a unit’s particular way of conducting PBAC business after having had experience carrying out the procedures described

18. Check on Learning (Midway) (Four Corners Questions)
True / False: One of the main role of the PBAC is to advise the Commander on budget formulation and execution.
True
False
The PBAC is composed of members nominated by the _______.
DRM
ASA (I&E)
Commander
MAD
For the following statements, determine if they relate to the Senior PBAC (A), the Junior PBAC (B), or the Comptroller (C)
Does the detailed budgetary work.
Serves as the Executive Secretary during PBAC meetings
Sends their recommendations to the Commander
Which of the following is a power that allows comptrollers to use influence?
Relationship with the Command group
Expertise power
Knowledge power
All of the above
Show Slide #18: Check on Learning (Midway) (Four Corners Questions)
Facilitator’s Note: This exercise is designed to be an interactive multiple choice COL.
Note: Animated slide, click enter to reveal answers.
Facilitator’s Note: This is an interactive variant of the multiple choice Check on Learning questions. Begin by having the learners standing up and identify four areas as “A”, “B”, “C”, and “D”. Read off the question and give learners time to pick the area that they think is the correct answer. Poll the learners about their answers to ensure they have an understanding of the lesson thus far. Below are some sample questions, but may be substituted with other questions.
One of the main role of the PBAC is to advise the Commander on budget formulation and execution.
True (Slide 4)
False
The PBAC is composed of members nominated by the _______.
DRM
ASA (I&E)
Commander (Slide 8)
MAD
For the following statements, determine if they relate to the Senior PBAC (A), the Junior PBAC (B), or the Comptroller (C)
Does the detailed budgetary work. (B, Junior PBAC, Slides 10, 11)
Serves as the Executive Secretary during PBAC meetings (C, Comptroller, Slide 11)
Sends their recommendations to the Commander (A, Senior PBAC, Slides 9, 11)
Which of the following is a power that allows comptrollers to use influence?
Relationship with the Command group
Expertise power
Knowledge power
All of the above (Slide 17)
(B-Junior PBAC)
(C-Comptroller)
(A-Senior PBAC)

19. PBAC Administrative Procedures
Office of the comptroller coordinates the meeting
Publishes agenda 2-3 days prior
Publishes minutes 2-3 days after
Quorum is simple majority
Show Slide #19: PBAC Administrative Procedures
Facilitator’s Note: Facilitator read and facilitate discussion using the slide.
PBAC Administrative Procedures:
The office of the comptroller coordinates the meeting.
About two days before the meeting, it publishes the agenda and any read-ahead documents needed.
If a PBAC member wants a topic or issue added to the agenda, the member notifies the comptroller’s office before the agenda is published.
Some units define a quorum for a PBAC meeting to be a simple majority of voting members.
The comptroller office normally publishes the minutes of the meeting within two or three days after the meeting takes place.
The minutes are a log of the business conducted and a record of the tasks assigned.

20. PBAC Schedule Junior PBAC meets 2-3 days before Senior PBAC
Monthly: Junior PBAC meets
Quarterly: Senior PBAC conducts quarterly reviews
May: Finalize the Command Budget Estimate submission
September and October: Close out prior FY and kick off new FY
Special Executive Sessions: As needed to address key issues
Show Slide #20: The PBAC Schedule
Facilitator’s Note: Facilitate discussion on areas below using the slide.
The PBAC Schedule:
The Junior PBAC normally meets two or three days before the Senior PBAC meets.
Monthly Meetings.
The Junior PBAC meets monthly. Issues the PBAC typically addresses are:
Budget formulation guidance.
Review of budget execution.
(Priorities of available resources.
Adjustments of the budget for funding cuts or funding increases.
Quarterly Reviews.
The Senior PBAC conducts quarterly reviews. The Junior PBAC conducts its meeting two to three days before the Senior PBAC meets.
Quarterly reviews are held in January, April, and July to address the previous quarter’s budget performance and to address issues for the new quarter.
The second quarter review is also called the mid-year review.
In addition, the PBAC addresses the proposed CBE for the upcoming FY.
The fourth quarter review also addresses year-end closing issues.
May.
The unit finalizes the command budget estimate (CBE) submission in May.
September and October.
The PBAC meets in September and October to close out the prior fiscal year and to kick-off the new fiscal year.
Special Executive Sessions.
These meetings are conducted when they are needed.
They address key issues when they arise and when they cannot wait for the next regularly scheduled PBAC.

21. PBAC Tools Phased obligation plan Decrement List
Unfinanced Requirements List
Structured decision process
Year-end Standard Operating Procedure (SOP)
Fund control records
GFEBS Reports
Quality control program
Show Slide #21: PBAC Tools
Facilitator’s Note: Facilitate discussion on areas below using the slide.
PBAC Tools:
There are several tools the comptroller and the PBAC use to manage the financial activities of the installation.
The tools are:
A Phased Obligation Plan.
It insures the unit uses all of its resources.
A Decrement List.
If there are negative funding changes, the unit uses a decrement list to adjust the budget.
An Unfinanced Requirements List.
The unit uses an unfinanced requirements list, or UFR list, to meet positive funding changes.
A year-end Standard Operating Procedure (SOP).
This document helps the unit manage the fiscal year-end close out. It is very useful planning the close out process and identifying milestone dates.
Fund Control Records.
GFEBS Reports.
Quality Control Program.
A good quality control program provides procedures to ensure the unit prevents the fraud, waste, or abuse of resources.

22. LSA #3 Check on Learning True of False
Q1: Conducting a PBAC is one of many duties of the unit comptroller, but the PBAC has a significant impact on the comptroller.
Q2: Just as the comptroller is the central player in the fiscal management process of the command, the comptroller is also a key figure on the PBAC.
Show Slide #22: LSA #3 Check on Learning
Facilitator’s Note: Ask the following questions and facilitate discussion on answers given.
Note: Animated slide, click enter to reveal answers.
True or False:
Q1: Conducting a PBAC is one of many duties of the unit comptroller, but the PBAC has a significant impact on the comptroller.
Q2: Just as the comptroller is the central player in the fiscal management process of the command, the comptroller is also a key figure on the PBAC.

23. LSA #3 Summary
During the third part of the lesson, we went over the significance of the PBAC for the Comptroller and the significance of the Comptroller for the PBAC. Went over their sources of power, the PBAC administrative procedures, schedule and PBAC Tools.
Show Slide #23: LSA #3 Summary
Facilitator's Note: During the third part of the lesson, we went over the significance of the PBAC for the Comptroller and the significance of the Comptroller for the PBAC. Went over their sources of power, the PBAC administrative procedures, schedule and PBAC Tools.

24. PBAC Agenda Depends on the purpose Introductory comments
Annual funding program
Summary of program execution:
- Actual obligation
- Straight line spending rate
- Financial plan spending rate
- Liquidation performance ratio
- Graphic or spreadsheet depiction
Show Slide #24: PBAC Agenda
4. Learning Step Activity #4. Identify budgeting tools used by the PBAC
Method of Instruction: DSL – Discussion (Small or Large Group)
Facilitator to Learner Ratio: 1:16
Time of Instruction: 01 hrs. / 45 mins.
Media: Power Point Presentation
Facilitator’s Note: Facilitator read and transition into LSA 4, Identify budgeting tools used by the PBAC.
PBAC Agenda:
A PBAC Agenda. The agenda of a PBAC depends on the purpose of a PBAC meeting.
A PBAC agenda for a regularly scheduled meeting typically addresses the following topics:
Introductory comments by the chairperson.
This would be the comptroller for the Junior PBAC or the commander’s representative, such as the CofS, for the Senior PBAC.
The chairperson defines the purpose of the meeting.
A review of the annual funding program.
A review of the phased obligation plan.

25. Meeting Management Agenda before the meeting Purpose of the meeting
Start on time
Welcome and agenda review
Ground rules
Realistic time limit
Stick to the agenda and stay on task
Eliminate distractions
Review of tasks assigned
Show Slide #25: Meeting Management
Facilitator’s Note: Facilitator navigate the learners through the steps and facilitate discussion.
Meeting Management:
To make the most productive use of PBAC meetings, the comptroller can use the following policies and procedures:
Provide the agenda before the meeting begins.
This helps the attendees prepare for the meeting. Prepared attendees contribute to the meeting more effectively.
Establish a clear, realistic purpose or objective of the meeting.
The meeting objective helps everyone stay focused.
Start on time.
It respects those who come on time and reminds those who come late that they should be punctual.
This practice establishes a standard everyone can expect in the future.
Welcome the attendees and review the agenda.
If necessary, establish or reestablish the ground rules.
Certain rules from Robert’s Roles of Order may be useful for maintaining good order.
The chairperson allows the members to make their comments before the committee votes on an issue.
The speaker directs his or her comments to the chairperson.
For example, the chairperson recognizes one person at a time to speak.
A simple majority is necessary to reach a decision.
Set a realistic time limit and stick to it.
If there is more business to conduct after 50 minutes, schedule another meeting.
Keep the meeting under 50 minutes.
Stick to the agenda and stay on task.
This can be a challenge if participants have other agenda issues that are contrary to the objective of the meeting.
Eliminate distractions.
Issues between a limited number of participants, issues that require a long time to resolve, or issues not relevant to the meeting objective should be addressed in another venue at some other time.
A meeting can sometimes digress into a long discussion between one or two participants about something that is of little concern to the others or something that contributes little to the meeting.
Suspend the discussion until after the meeting.
Do not let a distracting activity hold the other participants hostage and waste the time remaining for the meeting.
This can be a waste of time for everyone else, while time for the meeting dwindles away.
At the end of the meeting, review the tasks to accomplish.
Assign responsibility for each task. Address who, what, when, where, and why for each task.

26. PBAC Rules of Engagement
No Army regulations govern the conduct of a PBAC
Be knowledgeable (job)
Be prepared (facts)
Maintain credibility
Get involved
Learn how the key players do things
Be conscious of perspective
Show Slide #26: PBAC Rules of Engagement
Facilitator’s Note: Facilitator navigate the learners through the steps and facilitate discussion.
PBAC Rules of Engagement:
There are no Army regulations governing the conduct of a PBAC.
Units develop their own procedures.
The unit comptroller develops them based on guidance from the commander and on lessons learned from experience.
Be knowledgeable.
Technical proficiency is an essential requirement for being an effective participant in a PBAC.
Know your job.
Be prepared.
Make sure you have all the facts and figures you need and you have them organized.
Anticipate the questions and the issues.
Maintain your credibility.
Your effectiveness as a member of the PBAC depends on your credibility.
Being well prepared is an effective way to maintain credibility.
Your understanding of the big picture can make you an effective participant.
Also, your willingness to discuss, negotiate and compromise helps.
Above all, make the other members trust that you will do what you say you will do.
Get involved.
Work cooperatively with the other members.
Be willing to listen.
Learn how the key players do things.
Much of what happens inside a PBAC is driven by the personalities of the participants.
Be conscious of perspective.
Remember that each PBAC member is expected to ensure that his or her area of responsibility is accorded proper consideration.
The individual interest of a member’s area of responsibility, however, must be subordinated to the interest of the entire command.
It is the overall mission of the command that is paramount.

27. A Collaborative Environment
Recognition of the leader’s authority
Mutual respect
Common objective
Task orientation
Participation
Interaction
Cooperation
The ability to solve conflicts
Focus on the issue, not the person
Show Slide #27: A Collaborative Environment
Facilitator’s Note: Facilitator navigate the learners through the steps and facilitate discussion.
Operate in a collaborative environment:
Operate in a collaborative environment.
The PBAC must function as a team.
If the PBAC is not a team, then the group accomplishes little, and the members realize little satisfaction for both themselves and the organizations they represent.
The PBAC achieves collaboration or teamwork through:
Recognition of the leader’s authority
Mutual respect
A common objective
Task orientation
Participation
Interaction
Cooperation
The ability to resolve conflicts
A focus on the issue and not the person
Emphasize the stewardship of resources.
The PBAC participants should approach the business of the PBAC with the idea they are safeguarding the unit’s resources.
Stewardship helps minimize wasteful spending and helps ensure that limited resources are available to meet mission requirements.
Operate quality control programs.
The unit operates quality control programs to ensure it maintains responsible stewardship and prevent the fraud, waste, or abuse of resources.

28. The Problem Solving Process
Define the problem
Gather the facts
Make assumptions
Develop courses of action
Select the best course of action
- Develop criteria for analysis
- Analyze each course of action
- Compare courses of action
- Make conclusion
Show Slide #28: The Problem Solving Process
Facilitator’s Note: Facilitator read and facilitate discussion.
The Problem Solving Process:
Much of the PBAC’s work entails solving problems.
A structured decision process provides a systematic method to more efficiently solve problems and recommend solutions.
The problem solving steps are:
Define The Problem.
The ability to solve a problem begins with correctly defining what the problem is.
Solving the symptoms of a problem does not solve the problem.
The PBAC should focus on the causes of a problem rather that the symptoms.
Gather The Facts.
The facts gathered should have direct relevance to the problem.
Make Assumptions.
Assumptions are statements pertinent to the problem that are made when facts are absent.
Develop Courses Of Action (COA).
Three is usually a good number.
The best solution comes from developing multiple COAs.
COAs are possible solutions to a problem.
Select The Best COA.
Develop Criteria For Analysis.
A criterion is a standard by which one can evaluate the value of a course of action.
Analyze Each COA.
The PBAC uses the pre-defined criteria to determine the advantages and disadvantages of a COA.
Compare COAs.
The PBAC judges the value of one COA against another to determine which one best solves the problem.
Make a Conclusion.
The conclusion logically follows from the comparison.

29. Potential Issues for the Senior PBAC
Budget Manpower Guidance (BMG)
Priority of unfinanced requirements and decrements
Funding changes
Year-end closeout
Command Budget Estimate (CBE) submission
Civilian personnel issues
Show Slide #29: Potential Issues for the Senior PBAC
Facilitator’s Note: Facilitator read and facilitate discussion.
Potential Issues for the Senior PBAC:
Some of the issues the Senior PBAC may need to address are:
Budget Manpower Guidance (BMG).
What specific guidance and priorities are furnished by the Army Command (ACOM) BMG, and what guidance does the PBAC provide to the subordinate units for the formulation of a new budget?
The Priority of UFRs and Decrements.
The PBAC must arrange the staff and subordinate unit priorities into a consolidated command UFR List and Decrement List.
Sorting out these priorities among the PBAC participants requires considerable negotiation skill.
Funding Changes.
What changes in funding did the unit receive from the ACOM, and how will these changes impact the unit’s UFR and Decrement Lists?
Year-end closeout.
What will be the policies and procedures?
What will be the milestones?
CBE Submission.
What are the changes in the mission, changes in the organization, and changes in the commander’s guidance?
Once the units and staff have developed their budgets, the comptroller consolidates the budgets, and they become the basis for the CBE for the next fiscal year (FY).
The Senior PBAC considers these questions before finalizing the CBE and forwarding it to the commander for approval.
Civilian personnel issues.
What are the funding changes from the ACOM manpower guidance?
What are the impacts on civilian end strength?

30. Potential Issues for the Junior PBAC
Prepare for the Senior PBAC
Prepare the senior members for the Senior PBAC
Share knowledge
Perform budget reviews and analyses
Adjust to a change in funding
Prepare for a Command Budget Estimate submission
Show Slide #30: Potential Issues for the Junior PBAC
Facilitator’s Note: Facilitator read and facilitate discussion using the slide.
Potential Issues for the Junior PBAC:
Some of the issues the Junior PBAC may need to address are:
Prepare for the Senior PBAC.
The members of the Junior PBAC do the advance work to address the unit’s financial issues, develop solutions, and prepare recommendations for the Senior PBAC.
They carry out the same activities as the Senior PBAC, so they must likewise be proficient in negotiating among their peers.
They too must effectively represent their organization’s interests and effectively participate in the deliberations and negotiations.
Prepare the Senior Members for the Senior PBAC.
The members of the Junior PBAC do the advance work to prepare their bosses for the senior PBAC.
They must be thoroughly knowledgeable of the PBAC issues.
Share Knowledge.
The members work together to accomplish the PBAC tasks.
This entails identifying their unique requirements, understanding the ACOM guidance, and sharing the information with the others.
The members have to help each other out before they can produce the best possible product.
Perform Budget Reviews and Analyses.
The Junior PBAC performs detailed analyses and develops the budget in detail.
PBAC members need to identify all the requirements their organizations have.
This is essential to obtaining funds to meet the mission requirements.
Adjust to a Change in Funding.
The Junior PBAC works collectively to figure out how the command should absorb a decrease in funding or how it should expand spending for an increase in funding.
A properly developed decrement list or UFR list minimizes the turmoil that comes from a change in funding.
Prepare for a CBE Submission.
The Junior PBAC members prepare a draft CBE submission and participate in the ensuing deliberations to balance it and prepare it for the Senior PBAC.
When they are finished, the members are very knowledgeable of the details and can thoroughly brief the Senior PBAC members for the Senior PBAC.
Each Senior PBAC member is then well informed of his or her budget and the budget issues.

31. Basis for PBAC Recommendations
The Army Command (ACOM) Budget Manpower Guidance
Army Command (ACOM) regulations and directives
The mission of the command
The commander’s guidance and priorities
Other support requirements
The collective experience of the participants
Show Slide #31: Basis for PBAC Recommendations
Facilitator’s Note: Facilitator read and facilitate discussion.
Basis for PBAC Recommendations:
PBAC recommendations are influenced by many factors.
Some of the major factors on which the PBAC’s recommendations are based are:
The ACOM BMG
The Army and ACOM regulations and directives.
The mission and objectives of the command.
The Commander’s guidance and priorities.
Other support requirements for which the command is responsible.
The collective experience of the participants.

32. LSA #4 Check on Learning True of False
Q1: There are no Army regulations governing the conduct of a PBAC
Q2: Much of the PBAC’s work entails solving problems.
Show Slide #32: LSA #4 Check on Learning
Facilitator’s Note: Ask the following questions and facilitate discussion on answers given.
Note: Animated slide, click enter to reveal answers.
True or False:
Q1: There are no Army regulations governing the conduct of a PBAC.
Q2: Much of the PBAC’s work entails solving problems.

33. LSA #4 Summary
During this part of the lesson, we went over the PBAC agenda, its meeting management. The PBAC rules of engagement and how to operate in a collaborative environment, the problem solving process. The potential issues for the senior and junior PBAC, and the basis for PBAC Recommendation.
Show Slide #33: LSA #4 Summary
Facilitator's Note: During this part of the lesson, we went over the PBAC agenda, its meeting management. The PBAC rules of engagement and how to operate in a collaborative environment, the problem solving process. The potential issues for the senior and junior PBAC, and the basis for PBAC Recommendation.

34. The Decision Briefing Format
Introduction: greeting, purpose
The problem and the recommendation
Body: facts and assumptions
Courses of action and analysis (one at a time):
Course of action description
Criteria for analysis
Advantages and disadvantages
Comparison
Conclusion and Recommendation
Closing: request for decision, questions
Show Slide #34: The Decision Briefing Format
5. Learning Step Activity #5. Identify the factors that influence PBAC recommendations to the Commander.
Facilitator to Learner Ratio: 1:16
Method of Instruction: DSL – Discussion (Small or Large Group)
Media: Power Point Presentation
Time of Instruction: 01 hrs. / 15 mins.
Facilitator’s Note: Facilitator read and transition into LSA 5, identify the factors that influence PBAC recommendations to the Commander.
The Decision Briefing Format:
Since much of PBAC business involves problem solving, it is quite likely the comptroller will use the decision-briefing format when presenting the Junior PBAC’s recommendations to the Senior PBAC.
The format is:
Introduction. Provide a greeting by addressing the briefing recipients, stating your name, and informing the recipients of the type and purpose of the briefing.
State the problem and the recommendation.
Body. Discuss the facts, both positive and negative, and the assumptions.
Course of Action (COA) and Analysis.
Brief one COA at a time.
For each COA:
Describe the COA.
Describe the criteria for analysis.
Discuss the analysis of the course of action by stating the significant advantages and disadvantages. Be prepared to justify your logic.
Repeat the procedure in items a and b for the succeeding courses of action.
Comparison: Use a technique that provides an objective comparison of the COAs.
For example, a decision matrix is a useful way to display the COAs, the criteria, and a scoring system that provides an objective comparison of the COAs.
The comparison should answer the question for each criterion, which COA was better.
Conclusion and Recommendation:
Conclude, logically, which COA is best.
Justify the conclusion by describing why it is best.
Closing:
Restate the recommendation, request a decision from the decision maker, and ask for questions.

35. Example PBAC Scenario 54th ID(M) budget submission
Funding allowance document received
PBAC meeting:
- Command Budget Estimate
- Funding Allowance Document
- Changes in funding levels
- Recommended adjustments:
Decrement List
Unfinanced Requirements List
Adjusted CBE
Junior PBAC recommendations to Senior PBAC
Senior PBAC convenes and addresses the issues
Senior PBAC recommendations to the commander
Show Slide #35: Example PBAC Scenario
Facilitator’s Note: Facilitate discussion on areas below using the slide
Example PBAC Scenario:
The 54th Infantry Division (Mechanized) submitted its budget in May for the upcoming FY.
It is the end of the current FY, and the division comptroller just received a FAD from the ACOM.
After performing the budget adjustment steps, the comptroller has the data the PBAC needs to convene the Junior PBAC and address the issues.
This information is:
The Command Budget Estimate.
The Funding Allowance Document.
The required changes in funding levels.
The recommended adjustments:
Adjusted Decrement List
Adjusted UFR List
Adjusted CBE.
The Junior PBAC convenes, addresses the issues, and makes its recommendations to the Senior PBAC.
Soon after, the Senior PBAC meets to consider the Junior PBAC’s recommendations and to address issues the Junior PBAC was unable to resolve.
After the commander makes the decisions about how to adjust the budget, the comptroller implements the decisions and distributing the funds to the units.

36. LSA #5 Check on Learning True of False
Q1: It is quite likely the comptroller will use the decision-briefing format when presenting the Junior PBAC’s recommendations to the Senior PBAC
Q2: In this LSAs example, the Junior PBAC convenes, addresses the issues, and makes its recommendations to the Senior PBAC.
Show Slide #36: LSA #5 Check on Learning
Facilitator’s Note: Ask the following questions and facilitate discussion on answers given.
Note: Animated slide, click enter to reveal answers.
True or False:
Q1: It is quite likely the comptroller will use the decision-briefing format when presenting the Junior PBAC’s recommendations to the Senior PBAC.
Q2: In this LSAs example, the Junior PBAC convenes, addresses the issues, and makes its recommendations to the Senior PBAC.

37. LSA #5 Summary
During the final part of the lesson of identifying the factors that influence PBAC recommendations to the Commander, we discussed the decision-briefing format, such as the introduction, the stating of the problem and the recommendation. The body, COAs and analysis, assumptions.
Show Slide #37: LSA #5 Summary
Facilitator's Note: During the final part of the lesson of identifying the factors that influence PBAC recommendations to the Commander, we discussed the decision-briefing format, such as the introduction, the stating of the problem and the recommendation. The body, COAs and analysis, assumptions.

38. Define the Program Budget Advisory Committee PE
Show Slide #38: Define the Program Budget Advisory Committee PE
Practical Exercise: ALC Define the Program Budget Advisory Committee PE
Facilitator to Learner Ratio: 1:16
Method of Instruction: Practical Exercise
Media: Printed Reference Materials, Handouts
Time of Instruction: 01 hrs. / 00 min.
Special Instructions: Ensure Learners have access to PE for ALC Define Program Budget Advisory Committee and all related material to complete the exercise.
Objectives: Have learner’s complete Advanced Leaders Course 36B PE Version 1.0 practical exercises in groups. Address any questions or areas of concern until learners can successfully complete the exercise that measure each learner’s ability to comprehend the purpose, functions, and composition of Program Budgetary Committees.
Facilitator’s Material: Each primary facilitator should possess a lesson plan, slide deck, course handouts, and practical exercise with answer key, handout and lesson created notes.
Learner’s Material: Learners should possess course handouts, practical exercises titled ALC Define Program Budget Advisory Committee, advance sheet handout and standard classroom supplies. 
Materials Needed:
ALC Define Program Budget Advisory Committee Advance Sheet Vers A
ALC 36B Define Program Budget Advisory Committee PE
*Blank Paper
*Pen Or Pencil
Note: (* Learner responsibility)
Procedures/Instructions:
Read each question carefully and circle or write the best correct answer.
This is a group activity where communication with other learners is required.
Do not write in this practical exercise booklet.
You will have 30 minutes (00 hrs. / 30 min.) for completion of the PE, with an additional 20 minutes for the review to follow.
You will complete this PE immediately following LSA #5; identify the factors that influence PBAC recommendations to the Commander.
All situations have one correct answer.
Be prepared to go over the answers with discussions pertaining to each answer given.
General Information: This practical exercise (PE) is designed to test your understanding of the purpose, functions, and composition of Program Budgetary Committees. This is a multiple choice and true/false exercise. You will have time to complete this practical exercise, followed by a review at the completion.
Instructional Lead-in: You are to complete PE by answering all the multiple choice and true/false exercise as a group. Answer the questions to determine your knowledge and ability to define the Program Budget Advisory Committee. You will have 30 minutes to complete this group practical exercise.
Feedback: An AAR will be conducted after the PE; along with a learners end of course critique will be conducted at the end of the course.
Facilitator’s Note: If you experience difficulties, ask the Facilitator’s or assistant Facilitator’s for immediate assistance or help.
Requirements:
Groups will need to answer all questions and prepared to be called on to give their explanations to the class.
Complete this practical exercise to the best of your ability.
Learners will have 30 minutes to complete the PEs.
Motivator:
Once again, we go back to the concrete experience / motivator discussion held at the beginning of the lesson, which led us to have a discussion on relating the function of the PBAC with a budgeting counselor from ACS. Let us continue to keep in mind as you are conducting the PE on defining the Program Budget Advisory Committee.
Evaluation: To obtain a "Go" in this PE, you must:
Solutions for PE Define Program Budget Advisory Committee
Practical Exercise Answer Key:
C. Program Budget Advisory Committee
B. Senior PBAC & Junior PBAC
D. Plans the preparation of a budget
A. Considers all aspects of the command’s internal resource management
True
B. the Commander, Deputy Commander, or Chief of Staff
D. Representatives
False
D. Addresses unresolved issues
B. Studies guidance and requirements
D. All the above
C. Knowledge
A. Knows needs of units and desires of commanders
D. Both a & c
C. Problem Solving Process
B days

39. TLO Check On Learning Top Two
Show Slide #39: TLO Check On Learning / Top Two
Note: Animated slide, click enter to proceed with the “Top Two Check On Learning” scenario.
Facilitator's Note: Review the questions/topics that learners had questions about. Poll the class, once you have read the questions to them to see if they are able to answer on another’s questions. Once all questions have been read, you may choose to review other topics within the lesson that were not covered by the learner’s questions.
“Or”
Facilitator's Note: Have the learners break up into pairs. Have each pair discuss the top two things that they learned today or the top two things that they still have questions about; should take several minutes. You may choose to have each pair break up and switch partners if needed. Afterwards, have each pair share with the class the top two things they learned in this lesson and two things that they still have questions about. You may choose to poll the classroom to see if another group/ are able to answer the question(s). Once all of the groups have finished, you may also talk about any topics not covered by the learners.
Top Two

40. TLO Summary Action: Define the Program Budget Advisory Committee
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 80% accuracy learners must show proficiency with:
Identify the purpose and function of the Program Budget Advisory Committee
Identify the differences between the junior and senior Program Budget Advisory Committee (PBAC) members
Identify the role of the Comptroller
Identify budgeting tools used by the PBAC
Identify the factors that influence PBAC recommendations to the Commander
Show Slide #40: TLO Summary
Action: Define the Program Budget Advisory Committee
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 80% accuracy learners must show proficiency with:
Identify the purpose and function of the Program Budget Advisory Committee
Identify the differences between the junior and senior Program Budget Advisory Committee (PBAC) members
Identify the role of the Comptroller
Identify budgeting tools used by the PBAC
Identify the factors that influence PBAC recommendations to the Commander
“Or”
Facilitator’s Notes: During this lesson, we defined the Program Budget Advisory Committee (PBAC) by learning how to accomplish the principal functions such as interpret the budget and manpower guidance received, develop a plan for preparing a budget, and apply methods and standards to specific programs and budget areas. We learned how to achieve reasonable balance and coordination between proposed missions, activities, and resources to present a staff coordinated proposed budget to the commander to ensure and accomplish desired cost effectiveness.
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.