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

2. Terminal Learning Objective
Task: Identify S8 roles in the BDE
Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, and discussion
Standards: With at least an 80% accuracy (70% for International Learners):
Identify S8 Section
Determine S8 Operations
Identify Considerations for Training
SHOW SLIDE 2: Terminal Learning Objective
Read TLO
Instructor Note: Throughout this lesson, solicit from students the challenges they experienced in the current operational environment (OE) and what they did to resolve them. Encourage students to apply at least 1 of the 8 critical variables: physical environment, political stability of the state, sociological demographics, infrastructure, military capabilities, information, time, and economics. Additionally, the 21st Century Soldier Competencies are essential to ensure Soldiers and leaders are fully prepared to prevail in complex, uncertain environments. This lesson reinforces the following 21st Century Soldier Competencies: Character and Accountability; Adaptability and Initiative; Teamwork and Collaboration; Communication and Engagement; Critical Thinking; Cultural and Joint Interagency; Tactical and Technical Competence. Throughout the lesson discussion seek opportunities to link the competencies with the lesson content through the student’s experiences.
Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , Risk Management. Leaders will complete a DD Form 2977 RISK MANAGEMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations,(METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation
Risk Assessment Level: Low. Hazard Identification: Electrical Shock, Fire, Slippery Floors, Physical Injure/Strain, Tripping Tight Spaces in Classroom, and Influenza. Hazard controls: Primary Instructor (PI) will ensure: All electrical cords are properly stored under desks, liquid containers have lids on them and all spills are immediately cleaned and mopped and allowed to completely dry before allowing students/personnel to walk on them. All chairs are ergonomically designed, adjust to individual preference and that all students are awake and paying attention in class. All cables/cords are properly plugged in, sheathed, and secured along tables, walls, and ceilings. No damaged or frayed cords/cables will be used. PI will brief proper hand washing techniques, the use of hand sanitizer, and evacuation procedures. All trash will be removed daily.
Environmental Statement: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
Evaluation: At the end of the S8 Module a culminating event, resulting in a briefing to the Commander, will be assessed.

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
SHOW SLIDE 3: Who are Comptrollers and What do they do?
* Task for Sustainment Brigade only

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

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

6. S8 BDE Section
SHOW SLIDE : S8 BDE section

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

8. Fiscal Triad Unit Commander
Generates Requirements
Focal Point of Support
Mission Focus
Financial Management: Acquire, Certify and Account for Funds
Operational Contract
Support
Financial Management: Disburses and Accounts for Funds
Staff Judge Advocate
Fiscal Law Conformity
SHOW SLIDE 8: Fiscal Triad

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

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

11. Task Crosswalk
SHOW SLIDE 11: Task Crosswalk

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)
SHOW SLIDE 12: Duties and Responsibilities

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

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

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

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

17. Fiscal Year Battle Rhythm
SHOW SLIDE 17: FY Battle Rhythm

18. Systems
SHOW SLIDE 18: Systems

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

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

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