1. CONDUCT TACTICAL COMPTROLLERSHIP1

2. Terminal Learning Objective
Action: Conduct Tactical Comptrollership
Conditions:
FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion
Standard: Analysis includes:
S8 and tactical resource management (RM) individual and collective tasks
RM organizations
Division G8 organization and Brigade Combat Team (BCT) organization 2

3. 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
* Task for Sustainment Brigade only 3

4. G8 Organization 4 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 4

5. BCT Organization and Cost Structurexx
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”
* Sustainment Brigade is authorized a CPT and SSG 5

6. 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 6

7. Task Crosswalk (The How – Continued)
Brigade METL
Conduct Brigade Sustainment Operations
(71-TS-6222)
S8 METL
Fund the Force
Provide Procurement Support
Provide Accounting Support and Cost Management
S8 Collective and Individual Tasks
Develop the Brigade Budget
Solicit and consolidate spend plans from subordinate units
Analyze Training Resource Model and compare to CDR’s training guidance
Develop Un-financed requirements list
Create and Fund Work Breakdown Structures/Internal Orders (Funded Programs)
Develop an Exercise Budget
Review requirements requests
Process a Contract
Fund Certify a Purchase Request
Ensure CLIN structure is correct
Ensure Automated Purchase Order posts to financial system
Manually Post Purchase Order
Process a Paying Agent Requirement for a Field Ordering Officer
Fund Certify a paying agent requirement
Obligate a paying agent requirement
De-obligate amount of funds returned
Process a Single Charge Card Solution
Fund Certify an AXOL Bulk Purchase Request
Obligate an AXOL Bulk Purchase Request
De-obligate amount of Funds Returned
Process GCSS-A Supply Requisitions
Fund Certify Supply Transactions
Process Emergency Leave with/without DTS
Fund Certify EMLV requirements
Create DTS EMLV Accounting Label
Process Outbound Reimbursable
Create a MIPR Purchase Request
Fund Certify a MIPR Request
Obligate a MIPR Request
Develop RM Annex to Brigade OPORD
Define FM relationships in Area of Operations
Identify Fiscal Triad members in Area of Operations
Support Command Readiness through Audit Compliance
Submit samples to auditors
Correct documented audit deficiencies
Analyze Financial Management Reports
Brief Budget Execution at Working PBAC
Track and Report Budget Execution
Resolve Unmatched Transaction
Execute Adjusting Entries to Transactions
Research Unmatched Transactions
Execute Unprocessed Vouchers
Process Vouchers within five business days
Track un-submitted vouchers
Process Journal Vouchers
Execute Cost Transfer
Prepare IDOC Error Reports
Analyze IDOC Errors
Clear IDOC Errors 7

8. Tactical Resource Manager/S8: How the “How” Gets Done
Unit Commander
Generates Requirements
Focal Point of Support
Mission Focus
Financial Management: Acquire, Certify and Account for Funds
Operational Contract
Support
Financial Management: Disburses and Accounts for Funds
Staff Judge Advocate
Fiscal Law Conformity 8

9. S8 Enablers: How the “How” Gets Done - Continued
PBUSE
Funds Control Module
GCSS-A
Class II
Class VII
Class XI
Class III
The Army Financial System of Record
GFEBS
DCPS
DTS
TDY Expenses
Civilian Pay
SPS PD2
DMLSS
AXOL
Contract Expenses
GPC Expenses
Class VIII 9

10. Why Do We Have Tactical Comptrollers?
External Reporting, Public Trust
Internal/Managerial Reporting
Statutory:
31 U.S.C. 1341: prohibits obligations or expenditures in EXCESS of or in ADVANCE of an appropriation
31 U.S.C. 1342: prohibits government employees from accepting VOLUNTARY SERVICES
31 U.S.C : prohibits obligations or expenditures in excess of ADMINISTRATIVE SUBDIVISDIONS of funds
Regulatory:
DFAS-IN 37-1, paragraph (chapter 8)
DFAS-IN FY (Appendix EXINV)
DoD Financial Management Regulation, VOL 14
Joint Travel Regulation (TDY/Travel)
Other Guidance:
GAO Redbook (available on-line at the GAO web site)
GAO Web site
Federal Acquisition Regulation
Manager’s Internal Control Program
Decision Support
Analysis of Expenditure Reports
Analysis of Cost Structure
Creating Cost Structures that align with operations/mission
Analysis of Programmed Budget Guidance (PBG) against Commander’s Training/Operational Guidance
Conduct Resource Management
Phase Spend Plans to maximize use of limited resources
Track credits, un-submitted vouchers, and de-obligations from un-matched transactions IOT maximize returns on current year funding
Track expenses across multiple accounts; cost transfer when able to maximize use of base appropriation
Recommend strategies for resourcing and procuring brigade requirements
Readiness 10

11. Check on Learning What are the Brigade S8 METL tasks?
2. What is the financial system of record for the Army?
Why do we have Comptrollers? 11

12. Terminal Learning Objective
Action: Conduct Tactical Comptrollership
Conditions:
FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion
Standard: Analysis includes:
S8 and tactical resource management (RM) individual and collective tasks
RM organizations
Division G8 organization and Brigade Combat Team (BCT) organization 12