1. Define Program Budget Advisory Committee
SHOW SLIDE 1: Define Program Budget Advisory Committee and Working PBAC Process
Section I. Administrative Data
Academic Hours/Methods
1 hr Small Instruction
Section II. Introduction: Today we are going to discuss the Program Budget Advisory Committee.
Method of Instruction: Conference/Discussion
Instructor to Student Ratio: 1:16
Time of Instruction: 5 mins
Media: Small or Large Group Instruction
Motivator: In today’s environment of reduced resources, the commander is faced with a significant challenge – do more with less. Stretching resources requires careful planning and implementation. This is especially true at the installation level. The installation is the lowest operating level charged with the responsibility for obtaining and making timely allocations of resources. The resources allow the installation and the units assigned to the installation to accomplish their missions, thereby contributing to the accomplishment of the overall Army mission. While obtaining the necessary resources, commanders are constantly faced with changes, be they internal; changes in mission or support requirements, or external; changes due to legislative action, environmental impact or community relations. All of these changes effect the day-to-day operation of the installation, as well as, the resources required. With all the factors that effect resources at the installation, it is essential for continuous coordination between the key players involved in the day-to-day operations. That coordination is accomplished by the Program and Budget Advisory Committee (PBAC).
Define PBAC – Training Development Directorate, SSI

2. Terminal Learning Objective
Task: Define Program Budget Advisory Committee (PBAC)
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: Analysis includes:
PBAC purpose and functions
PBAC compositions
G8 roles and sources of power
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. PBAC Purpose Commander’s top management advisory group
Consider all aspects of the internal management of the command
Include the preparation and execution of the installation operating program/budget
Justify resources required
Distribute resources received
SHOW SLIDE 3: PBAC Purpose
The Program and Budget Advisory Committee serves as the commander’s top management advisory group to consider all aspects of internal resource management of the installation/command. The scope of consideration includes budget formulation, execution, and review; justification of resources received. The PBAC serves as a forum for discussion and, based upon the conclusions reached, advises the commander on implementation plans for the effective use of resources.

4. PBAC Functions Receives and interprets guidance
Approves and executes installation’s Command Budget Estimate (CBE)
Evaluates performance of activities
Reviews execution of CBE to identify and recommend adjustments
SHOW SLIDE 4: PBAC Functions
The PBAC performs the following essential functions:
A. Interprets the budget and manpower guidance received from higher headquarters and integrates the local commander’s guidance.
B. Develops a plan for preparing a budget which will efficiently accomplish the command’s mission.
C. Applies methods and standards of performance data and other experience factors to specific programs and budget areas.
D. Achieves reasonable balance and coordination between proposed missions, activities, and resources assigned to subordinate commands and agencies.
E. Presents a staff-coordinated, proposed Command Budget Estimate (CBE) to the commander.
F. Provides review of the budget execution process using real time audit procedures to identify the recommend adjustments to the current operating program.

5. Working PBAC Chaired by the G-8
Comprised of Brigade S8s and other budget analysts from the division
Budget analysts who support the directorates
Monthly Frequency
SHOW SLIDE 5: Working PBAC
Junior/Working PBAC is normally comprised of the budget officers or key personnel from each activity or program. This committee does the detailed portion of the budgetary work by studying, preparing, and formulating recommendations and alternatives as a basis for the senior PBAC’s decisions. In short, they work out the problems in advance of the Senior PBAC.
The G8 Budget Officer and Chief, Budget Execution hosts a monthly WPBAC with Brigades and HHB; OPORD is published with the prescribed dates
G8 disseminates the latest information, addresses issues and makes recommendations
G8 will present Status of Funds chart that will be briefed by each Brigade on their accounts
G8 will discuss the way ahead and answer any other questions

6. Example of Working PBAC Chart
Analysis / CDR’s Comments
Identified and requested $200K in RESET funds
Submitting a request for $300K increase in OCO PBG
In process of submitting FBE for JRTC support $300K
Top 5 Remaining Executable Requirements
XCTC $3,295.0K
JRTC $300.0K
True Growth Seminar $85.0K
LTC Grossman Seminar $24.0K
Class IX $300.0K
SHOW SLIDE : Example of Working PBAC

7. Senior PBAC (Division Level)
Chaired by the Commander, Deputy Commander, or Chief of Staff
Brigades represented by Commanders
G-8 serves as the Executive Secretary
Quarterly Frequency
SHOW SLIDE 7: Senior PBAC
Senior PBAC reviews unresolved issues, alternatives and recommendations submitted by the Junior PBAC, and forms its own recommendations. The senior PBAC then forwards its recommendation to the commander.
The Division hosts along with the G8 a quarterly SPBAC with Brigades and HHB; OPORD is published with the prescribed dates
The SPBAC is the forum that budget execution is discussed and funded decisions made if required
S8s should provide information to the G8 on any Commander Comments, issues, etc. for their BDE slide
S8s should be prepared to update their Commander on Status of Funds and any issues, shortfalls, etc. prior to the SPBAC
G8 disseminates the latest information, addresses issues and makes recommendations
Division will have each Brigade Commander brief their Status of Funds chart, if they are on track, any issues, etc.
G8 will discuss the way ahead and answer any other questions

8. Example SPBAC Chart
SHOW SLIDE 8: Example Senior PBAC

9. Financial Management Scorecard
Budget Standards
Travel Standards
System Standards
SHOW SLIDE 9: FM Scorecard
JRP Goals published annually

10. Office of the G8 Mission:
Provides financial advice to the commanding general and staff
Formulates financial policy for the installation
Obtains financial resources through funding channels
Coordinates the review and analysis program for the command
SHOW SLIDE 10: Office of the G8
Director of Resource Management. The G-8 serves as the executive secretary of the senior PBAC as well as being a member of equal status. He is the only member of the committee who is in a position to view the command’s resource posture daily. He is probably the only PBAC member who is up-to-date on special investment programs.
These programs can be a source of additional resources. The other members rely on the G-8 to provide insight into the financial management system.

11. Office of the G8 (Cont.)
Develops financial controls to safeguard resources
Serves as the Executive Secretary to the Senior PBAC
Serves as the Comptroller Career Program Coordinator (36A/B) for civilian and military personnel
Controls and mentors the Brigade S8s throughout the Division
SHOW SLIDE 11: Office of the G8
In addition, the G-8 advises the commander on all issues and recommendations, which result from the senior PBAC. Remember that the G-8 is the financial advisor to the commander. He does not make decisions. The commander is responsible for financial management within his command and, as such, makes all final decisions.

12. G8 and PBAC Sources of Power
Financial management SME
Relationship with CG or Chief of Staff
G8’s experience - success in past
G8’s personality
Position power
Knowledge power
Speaks on behalf of CG – CG has final say
SHOW SLIDE 12: G8 and PBAC Sources of Power

13. S8 and PBAC Sources of Power
Financial management expert at Brigade
Relationship with Brigade XO and Staff
S8’s clout – must be proven then maintained
S8’s personality
Position power must be earned
Knowledge power
Speaks on behalf of BC
Commander has final say
SHOW SLIDE 13: S8 and PBAC Sources of Power

14. PBAC Rules of Engagement
No official DA rules
Get involved and be prepared
Know your stuff
Credibility is the name of the game
Learn key players’ way of doing business
Personality driven
G8s style
Slide 14: PBAC Rules of Engagement
There are no rules or regulations governing the PBAC, at the Department of the Army (DA) level. Therefore, experience and lessons learned basically dictate how the
PBAC is run at any given installation.
Some hints or things to remember regarding PBACs are:
(1) Be prepared – make sure you do your homework and have all the facts and figures.
(2) Maintain your credibility – very important, because if you lose your credibility, your effectiveness in representing your activity is lost.
(3) Remember: Each director is expected to ensure that his area of responsibility is accorded proper consideration, but individual interest must be subordinate to the interest of the entire command.

15. Check on Learning
Who Formulates financial policy for the installation?
What activity is represented by Brigade Commanders/major activity/program directors?
What is the frequency of the SPBAC?
SHOW SLIDE 15: 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

16. Terminal Learning Objective
Task: Define Program Budget Advisory Committee (PBAC)
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: Analysis includes:
PBAC purpose and functions
PBAC compositions
Director of Resource Management role in the PBAC process
SHOW SLIDE 16: Terminal Learning Objective
Section IV. Summary
Method of Instruction: Conference/Discussion
Instructor to Student Ratio: 1:16
Time of Instruction: 5 mins
Media: Small or Large Group Instruction
Read TLO
“Or”
Facilitator’s Note: Today we have discussed PBAC purpose and functions; PBAC composition and differences; and Director of RM role in the PBAC process.
Facilitator's at this time, have learners explain the most important take away to them from this lesson. Facilitate a discussion.