1. Identify Program Budget Advisory Committee
SHOW SLIDE 1: Identify Program Budget Advisory Committee (PBAC)
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).

2. Terminal Learning Objective
Action: Identify 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, handouts, and discussion
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.
Standard: Analysis includes:
PBAC purpose and functions
PBAC composition and differences
Director of Resource Management role in the PBAC process 2

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
Prepares 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. PBAC Members Chief of Staff DPCA G-8 DPTM DOIM DOL DPW DRC
I’ll raise you $100K!
Where is
everybody?
Chief of Staff
DPCA
G-8
DPTM
DOIM
SHOW SLIDE 5: PBAC Members
The membership of the PBAC is determined by the commander. Aside from the Major Activity Directors/Program Directors, who are principal organizations present at the PBAC meetings. The PBAC is normally organized into two separate committees: Senior PBAC and Junior/Working PBAC.
DPW
DOL
DRC

6. The Senior PBAC
Chaired by the Commander, Deputy Commander, or Chief of Staff
Activities represented by major activity/program directors
G-8 serves as the Executive Secretary and still is a voting member
SHOW SLIDE 6: The 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.

7. Junior/Working PBAC Chaired by the G-8
Comprised of representatives from the major activity/program directorates
Budget analysts who support the directorates
SHOW SLIDE 7: Junior/Working PBAC
Junior 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.
(1) Chaired by the G-8
(2) Comprised of representatives from the major activity/program directors
(3) Budget Analysts from G-8 (those responsible for supporting the MAD’s)

8. PBAC Committee Differences
Membership
PBAC issues
SHOW SLIDE 8: PBAC Committee Differences
A. Junior 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.
B. 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 following are potential PBAC issues for review during the monthly meeting:
(1) Budget formulation guidance.
(2) Priorities of available resources.
(3) Review of unit budget execution.
(4) Adjustments of programs to absorb cuts or accommodate revisions.

9. 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 9: Office of the G-8
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.
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.
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

10. 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 conducts the force development/ manpower management function for the command
SHOW SLIDE 10: Office of the G8 (Cont.)
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. G-8 and PBAC Sources of Power
Financial management is his turf
Relationship with CG or Chief of Staff
G-8’s clout - success in past
G-8’s personality
Position power
Knowledge power
Speaks on behalf of CG
CG has final say
SHOW SLIDE 11: G-8 and PBAC Sources of Power
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. 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
G-8s style
SHOW SLIDE 12: 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.

13. Check On Learning
1. Who Formulates financial policy for the installation?
2. What activity is represented by major activity/program directors?
SHOW SLIDE 13: 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?
A. Senior PBAC

14. Terminal Learning Objective
Action: Identify 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, handouts, and discussion
SHOW SLIDE 14: 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.
Standard: Analysis includes:
PBAC purpose and functions
PBAC composition and differences
Director of Resource Management role in the PBAC process 14