1. Identify S8 Office

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

3. Agenda
S8 Section Structure
S8 Operations
Considerations for Training

4. Who Are Comptrollers and What Do They Do?
The “Who”
G8 - The Division G-8 is the division staff proponent for all FM within the division’s AOR, and provides the commander with mission essential funding to ensure operational success, and protect funds from fraud, waste, and abuse. When the division serves as the JTF HQ, the Division G-8 is singularly responsible for all FM within the JTF AOR. Figure 1-10 on page 1-24 illustrates the Division G-8 structure. The Division G-8 coordinates, synchronizes, and funds validated resource requirements by identifying the appropriate source of funds. The Division G-8s primary responsibility is to provide advice and guidance concerning resources and that adequate funding sources are available to the division commander, the division staff, and subordinate BCTs.
FM 1-06
S8 - The Brigade S-8 is the brigade staff proponent for all FM within the brigade’s AOR, and provides the commander with mission essential funding to ensure operational success; and protect funds from fraud, waste, and abuse. The Brigade S-8 coordinates, synchronizes, and funds validated resource requirements by identifying the appropriate source of funds. The Brigade S-8s primary responsibility is to provide advice and guidance concerning resources and that adequate funding sources are available to the brigade commander, the brigade staff, and subordinate BNs.
(Not captured in doctrine)
The “What”
Identify, certify, and manage funds available for immediate expenses.
Integrate all FM requirements into operational planning.
Utilize staff, commanders, training calendar, fiscal triad, and analysis of total cost to develop
funding requirements and submit requirements to the higher HQ.
Receive, develop, and disseminate FM guidance at the brigade level.
Monitor and report status of funding.
Submit and monitor the status of requirements packets/spend plans to the appropriate board.
Coordinate contracting and FM disbursing support for FOOs and pay agents (PAs).
Manage the Single Charge Card Solution.
Serve as the coordinator for the brigade’s MICP.
Monitor execution of the BCTs contract expenditures.
Assist in the development of the FM Concept of Support* FM 1-06
The joint force comptroller is responsible for integrating joint force-wide RM and finance support policy planning and execution efforts. A key role for the comptroller is to participate as an advisory (nonvoting) member of the joint requirements review board.
JP 1-06
* Task for Sustainment Brigade only

5. 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

6. 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”

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

8. Brigade Community – Relationships Matter
Division
MICC
Quartermaster
JAG

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

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

11. 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

12. Conduct Brigade Sustainment Operations
Task Crosswalk
Brigade METL
Conduct Brigade Sustainment Operations
(71-TS-6222)
S8 METL
Fund the Force
Provide Procurement Support
Provide Accounting Support and Cost Management
S8 Collective and Individual Tasks
Develop the Brigade Budget
Solicit and consolidate spend plans from subordinate units
Analyze Training Resource Model and compare to CDR’s training guidance
Develop Un-financed requirements list
Create and Fund Work Breakdown Structures/Internal Orders (Funded Programs)
Develop an Exercise Budget
Review requirements requests
Process a Contract
Fund Certify a Purchase Request
Ensure CLIN structure is correct
Ensure Automated Purchase Order posts to financial system
Manually Post Purchase Order
Process a Paying Agent Requirement for a Field Ordering Officer
Fund Certify a paying agent requirement
Obligate a paying agent requirement
De-obligate amount of funds returned
Process a Single Charge Card Solution
Fund Certify an AXOL Bulk Purchase Request
Obligate an AXOL Bulk Purchase Request
De-obligate amount of Funds Returned
Process GCSS-A Supply Requisitions
Fund Certify Supply Transactions
Process Emergency Leave with/without DTS
Fund Certify EMLV requirements
Create DTS EMLV Accounting Label
Process Outbound Reimbursable
Create a MIPR Purchase Request
Fund Certify a MIPR Request
Obligate a MIPR Request
Develop RM Annex to Brigade OPORD
Define FM relationships in Area of Operations
Identify Fiscal Triad members in Area of Operations
Support Command Readiness through Audit Compliance
Submit samples to auditors
Correct documented audit deficiencies
Analyze Financial Management Reports
Brief Budget Execution at Working PBAC
Track and Report Budget Execution
Resolve Unmatched Transaction
Execute Adjusting Entries to Transactions
Research Unmatched Transactions
Execute Unprocessed Vouchers
Process Vouchers within five business days
Track un-submitted vouchers
Process Journal Vouchers
Execute Cost Transfer
Prepare IDOC Error Reports
Analyze IDOC Errors
Clear IDOC Errors 12

13. 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)

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

15. 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)

16. 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

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

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”

20. 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

21. Questions