1. Communicate the Role of the S8/G8

2. Terminal Learning Objective
ACTION: Communicate the Role of the S8/G8
CONDITIONS: FM Leaders in a classroom environment using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
STANDARD: Communicate the Role of the S8/G8 with at least 80% accuracy by identifying S8/G8 structure and relationship; and identifying S8 tasks, roles, and responsibilities.
Show Slide #2: Terminal Learning Objective
ACTION: Communicate the Role of the S8/G8 .
CONDITIONS: FM Leaders in a classroom environment using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion
STANDARD: Communicate the Role of the S8/G8 with at least 80% accuracy by identifying S8/G8 structure and relationship; and identifying S8 tasks, roles, and responsibilities.
Facilitator’s Note: Throughout this lesson, solicit from learners the challenges they experienced in the current operational environment (OE) and what they did to resolve them. Encourage learners 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.
Safety Requirements: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , Risk Management. Leaders will complete a DD Form 2977 DELIBERATE RISK ASSESSMENT 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 - Electrical Shock, Fire, Slippery Floors, Physical Injure/Strain, Tripping Tight
Spaces in Classroom, and Influenza Assessment: Low Controls: Primary Facilitator (PF) 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 learners/personnel to walk on them. All chairs are ergonomically designed, adjust to individual preference and that all learners 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. Leader Actions: Detailed in-brief covering all aspects of safety to include daily classroom inspections, spills cleaned immediately, emergency exit plans, leader checks, hygiene procedures, and weekly safety briefings.
Environmental Considerations: NOTE: Instructor should conduct a risk assessment to include environmental considerations IAW the current environmental considerations publication, and ensure students are briefed on hazards and control measures. 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 ATP Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
Evaluation: Learners will take the S8 Exam during the ______ module . Learners must score 80% or higher and International officers must score 70% or higher. Also, Learners will be assessed using “Go” or “No Go” on their knowledge and execution of S8 activities during the Capstone Exercise.
Instructional Lead-In: It is imperative to have the base knowledge of what an S8 does before arriving to the position. Having a solid understanding will allow you hit the ground running on day 1, building relationships and supporting the Commander’s requirements. In this class, I will provide you as Financial Management Officers a basic understanding of the role the S8 provides to the Brigade level unit’s organization, operations and training mission.

3. Who Are Comptrollers and What Do They Do?
The “Who” G8
Division staff proponent for all FM within the division’s AOR
Provides the commander with mission essential funding to ensure operational success, and protect funds from fraud, waste, and abuse
Singularly responsible for all FM within the JTF AOR
Coordinates, synchronizes, and funds validated resource requirements by identifying the appropriate source of funds
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 BCT
FM 1-06 para 1-82 S8
Brigade staff proponent for all FM within the brigade’s AOR
Provides the commander with mission essential funding to ensure operational success; and protect funds from fraud, waste, and abuse.
Coordinates, synchronizes, and funds validated resource requirements by identifying the appropriate source of funds.
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 para 1-101
“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 ix
Show Slide #3:
Instructor's Note: Who are the Comptrollers and what do they do? According to FM 1-06, the Division G8 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. They provide advice and guidance concerning resources and ensure that adequate funding sources are available to the division commander, the division staff, and subordinate BCTs.
The role of the S8 is not currently captured in Doctrine, but the S8 performs similar functions of the Division G8, but on a much smaller scale. They are responsible for the advice and funding guidance concerning the Brigade and the subordinate Battalions.
To the far left, you will see a few of the tasks and responsibilities of the Resource Manager in the organization.
* Task for Sustainment Brigade only

4. Division G8 Organization
PARANO and LN on current MTOE but no Authorizations
Budget Officer
CPT
PARANO 275, LN 02
Sr Financial Analyst
SSG
PARAO 275, LN 05
MTOE / TDA Roll-up
ACofS, G8
LTC
PARANO 275, LN 01
MilPer Strength
Officer 2
Warrant 0
Enlisted 2
Total 4
CivPer Strength
Req’d 17
Auth 13
O/H 23
Total 13
Deputy ACofS, G8 (Mil)
MAJ
PARANO 276, LN 01
Resource Mgmt Officer GS-14
580-01
Budget and Travel (PARANO 582)
Manpower & Equip (PARANO 583)
Accounting (PARANO 581)
SR BUDGET ANALYST
GS-13 / LN 01
SR MGT ANALYST
GS-12 / LN 01
Supv Accountant
GS-13 / LN 01
SR PROGRAM ANALYST
GS-12 / LN 02
BUDGET ANALYST
GS-12 / LN 03
Division Budget Mgr
SFC
PARANO 275, LN 03
Sys Accountant
GS-12 / LN 02
MGMT ANALYST
GS-11 / LN 02
BUDGET ANALYST
GS-12 / LN 04
BUDGET ANALYST
GS-11 / LN 06
Show Slide #4:
Instructor's Note: Walk students through the Division G8 MTOE. Explain how the MTOE has changed and the relationship between the military and civilian personnel working in the organization. Ensure you explain that the CPT and SSG positions are listed on the MTOE as required but not authorized.
Sr Financial Analyst
SSG
PARAO 275, LN 04
Financial Sys Analyst
GS-12 / LN 03
BUDGET ANALYST
GS-11 / LN 06
BUDGET ANALYST
GS-09 / LN 08
MGT Accountant
GS-11 / LN 04
PROGRAM ANALYST
GS-11 / LN 05
BUDGET ANALYST
GS-09 / LN 07
REQUIRED NOT AUTHORIZED

5. Brigade S8 Organization
Division G8
MTOE / TDA Roll-up
MilPer Strength
Officer 1
Warrant 0
Enlisted 1
Total 2
CivPer Strength
Req’d 0
Auth 0
O/H 23
Total 0
Brigade
Commander
Brigade DCO
Brigade XO
Show Slide #5:
Instructor's Note: Walk students through the Brigade S8 structure.
The S8 accomplishes it’s mission based on guidance from the Brigade Commander for Command and Control Purposes and the Division G8 for technical guidance.
Only two (2) personnel are assigned to the Brigade S8 office; OIC (O3) and NCOIC (E7). Some units such as engineer brigades are authorized an E-5. Sustainment Brigades are authorized an E-6.
The S8 is a part of the Brigade Staff along with the usual S1, S2, S3, and S4. The S8 is not a sub component of the S4. S1 S2 S3 S4 S6 S8
FINANCIAL MGMT OFF
CPT
PARAO 114, LN 01
Command & Control (C2)
Technical Guidance
FINANCE MGT MANAGER
SFC or SSG or SGT
PARAO 275, LN 04

6. BCT Organization and Cost Structure
Division
Fund Center
Brigade
Cost Center
Battalions
Cost Center
Company
Cost Center
Cost Center
Cost Center
Show Slide #6:
Instructor's Note: The S8 is responsible for the funding requirements for all of these organizations. It is imperative that the S8 has a good working relationship with the other staff elements as their requirements must also be managed along with the battalions.
Important to note the “Fund Center” lowest level is typically at Division with “Cost Centers” at Brigade and below. Work Breakdown structures can be created for units without a cost center or special projects.
Cost Center
Cost Center
Cost Center

7. S8 Relationships Matter MICC JAG Division Brigade Show Slide #7:
Quartermaster
JAG
Show Slide #7:
Instructor's Note: It is important that the S8 has a great working relationship with numerous parties. It is important that you have open lines of communication with:
The Division: in order to ensure that your requirements are annotated and expressed in the larger budget. You will reach out to them for guidance on FM policies and procedures.
The Brigades and the Logistics Community: they will be responsible for the majority of your funding requests. Everything from office supplies, Maintenance supplies, and management of certain contracts.
The JAG Corps: they will ensure that things are reviewed for legality prior to you funding the requirement.
The Contracting Command: will be able to provide a status or feedback on contract requirements and the most effective way of acquiring the supply or service.

8. FISCAL TRIAD Unit Commander Show Slide #8: Figure 1-3, FM 1-06
Operational Contract
Support
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
Show Slide #8:
Instructor's Note: Who do you believe are the members of the fiscal triad?
Point out that the figure from FM 1-06 does not have the fiscal triad members at the apexes of the triangle.
Definition: the legally binding process that governs the critical path between contracting and financial management for acquisition management, internal controls, and fiscal law prescribed for the procurement process. FM 1-06 Para 1-25.
“FM, contracting and legal counsel (staff judge advocate (SJA) fiscal lawyer) comprise a system that fulfills required fiscal support, from the acquisition and certification of funds, to the legal review of the proposed contracting action, to the contracting for goods and services, and finally to the disbursing and accounting of public funds. At the center of the Fiscal Triad is the unit commander, who generates mission requirements, and initiates the process. This illustration emphasizes that the process exists solely to satisfy the unit commander’s mission requirements. All elements of the Fiscal Triad must coordinate to conform to existing policies, regulations, and laws to prevent fraud, waste and abuse of government funds. To ensure separation of duties, each element of the triad is independent, yet each element works closely with the other to obtain products or services to meet the commander’s needs in compliance with applicable laws and regulations.” (FM 1-06)
Financial Management: Acquire, Certify and Account for Funds
Staff Judge Advocate
Fiscal Law Conformity
Figure 1-3, FM 1-06

9. 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 + +
Show Slide #9:
Instructor's Note: Developed with assistance from the field, the S8 Gunnery Training Formula establishes the necessary training required IOT allow an individual to gain fund certification authority. This should be considered the minimum training necessary.
Division G8
METL to Battle Drill Crosswalk

10. Core Business Processes
Process a Contract (with SPS and with WAWF)
Process a Contract (with SPS but without WAWF)
Process a Contract (without SPS but with WAWF)
Process a Contract (without SPS or 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
Show Slide #10:
Instructor's Note: The presents the list of 20 core S8 business processes divided into the categories of Transactional and Managerial Processes. Keep in mind, this is a glimpse of the core business processes and should not be considered all encompassing.
Explain to students that the course will cover the essential business processes and they will receive hands on instruction later in the course.
Managerial Processes

11. S8 Related METL Tasks Show Slide #11: References:
Task Number
Task Name
14-EAC-8031
Plan Theater Resource Management Operations (G8)
14-EAC-8032
Conduct Resource Management Operations (G8)
14-EAC-8033
Account for Theater Resources (G8)
14-EAC-8034
Execute the Management Internal Control Program (G8)
14-CORP-0014
Plan Resource Management Operations (G8)
Show Slide #11:
Instructor's Note: The chart represents the related S8 METL tasks. These tasks are currently at the Division and Corps level but are related to S8 operations. Proponency is currently working on codifying S8 specific METL and collective tasks which will be integrated into the Brigade Training plans.
The references shown provide links to detailed descriptions and a list of supporting individual tasks.
References:
Central Army Registry:
Army Training Network:

12. S8 Tasks 1212 Provide Procurement Support
Fund the Force
Provide Procurement Support
Provide Accounting Support and Cost Management
Develop the Brigade Budget
Develop an Exercise Budget
Process a Contract
Process a Paying Agent Requirement for a Field Ordering Officer
Process a Single Charge Card Solution
Process GCSS-A Supply Requisitions
Process Emergency Leave with/without DTS
Process Outbound Reimbursable
Develop RM Annex to Brigade OPORD
Support Command Readiness through Audit Compliance
Analyze Financial Management Reports
Resolve Unmatched Transaction
Execute Unprocessed Vouchers
Process Journal Vouchers
Prepare IDOC Error Reports
Show Slide #12:
Instructor's Note: The chart represents common S8 tasks; Fund the Force, Provide Procurement Support and Provide Accounting Support and Cost Management. It was developed as a supplement to the fact that actual S8 tasks are not adequately built into the Army Training Network.
Fund the Force:
Develop the Brigade Budget
Develop Un-financed requirements list
Analyze Training Resource Model and compare to CDR’s training guidance
Solicit and consolidate spend plans from subordinate units
Create and Fund Work Breakdown Structures/Internal Orders (Funded Programs)
Develop an Exercise Budget
Review requirements requests
Provide Procurement Support
Ensure CLIN structure is correct
Fund Certify a Purchase Request
Process a Contract
Process a Paying Agent Requirement for a Field Ordering Officer
Manually Post Purchase Order
Ensure Automated PO posts to financial system
Fund Certify a paying agent requirement
Process a Single Charge Card Solution
De-obligate amount of funds returned
Obligate a paying agent requirement
De-obligate amount of Funds Returned
Obligate an AXOL Bulk Purchase Request
Fund Certify an AXOL Bulk Purchase Request
Process GCSS-A Supply Requisitions
Fund Certify EMLV requirements
Process Emergency Leave with/without DTS
Fund Certify Supply Transactions
Create DTS EMLV Accounting Label
Fund Certify a MIPR Request
Create a MIPR Purchase Request
Process Outbound Reimbursable
Obligate a MIPR Request
Define FM relationships in Area of Operations
Develop RM Annex to Brigade OPORD
Identify Fiscal Triad members in Area of Operations
Submit samples to auditors
Support Command Readiness through Audit Compliance
Provide Accounting Support and Cost Management
Correct documented audit deficiencies
Brief Budget Execution at Working PBAC
Analyze Financial Management Reports
Track and Report Budget Execution
Research Unmatched Transactions
Execute Adjusting Entries to Transactions
Resolve Unmatched Transaction
Track un-submitted vouchers
Process Vouchers within five business days
Execute Unprocessed Vouchers
Execute Cost Transfer
Process Journal Vouchers
Analyze IDOC Errors
Prepare IDOC Error Reports
Clear IDOC Errors
1212

13. Fiscal Year Battle Rhythm
FY OPTEMPO $
Spend Freeze – Mid SEP
Mid/Late - AUG
Show Slide #13:
Instructor's Note:
Ask students if they completed a Year end close?
Talk about that experience.
Fiscal Year Battle rhythm overview. Notice the right hand bar graph. The red, yellow and green represents, in general, the flow of funding during the course of the fiscal year. The left hand chart demonstrates some of the normal activities that will occur throughout the fiscal year.
Allotments Released - JAN
CRA / Budget Approval
New FY Start Up

14. S8 Duties and Responsibilities
Battle Rhythm Events:
Spend Plan Submissions (monthly or more)
Quarterly Program Budget Advisory Committee
Joint Review
Management Internal Control Program
Mid Year Review
Fiscal Year Close
Daily Tasks
Status of Funds Report
ZPARK Release
Hard Stop Report
General Account(s) Maintenance
Process Intermediate DOCs
DTS Travel
Purchase Requests
GPC
Budget Execution Transactions
Fund MIPRs Fund WBS Direct Charge
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)
Budget Planning
Plan and Prepare Brigade Command Budget Estimate
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 and Close Out Procedures
Show Slide #14:
Instructor's Note:
Areas of Responsibility: Budget planning and support to operations, budget execution and analysis, GCSS-Army (Zpark), Government Purchase Card, Contract/Direct Charge/MIPRs), Fuel Keys/Spending, Travel Program.
Explain to students the tasks associated with Yearly Battle Rhythm events, Daily Tasks, Execution, and Planning that Brigade and Division Resource Managers can expect to conduct regularly.
11/23/2019

15. Systems Show Slide #15: Instructor's Note:
The main software systems and ERPs that will be critical in conducting your duties as an S8. You will need to gain as much knowledge and training as possible IOT utilize these systems at the maximum capabilities.
iRAPT (Invoicing, Receipt, Acceptance and Property Transfer [formerly Wide Area Work Flow] - creates a virtual folder to combine the three documents required to pay a Vendor - the Contract, the Invoice, and the Receiving Report. The iRAPT application enables electronic form submission of Invoices, government inspection, and acceptance documents in order to support DoD's goal of moving to a paperless acquisition process.
EDA (Electronic Document Access) - Secure online access, storage, and retrieval of contracts, contract modifications, Government Bills of Lading (GBLs), DFAS Transactions for Others (E110), vouchers, and Contract Deficiency Reports to authorized users throughout the Department of Defense (DoD).

16. Training Considerations
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 #16:
Instructor's Note:
Present students with the overall structure of the course and considerations for training during the S8 Gunnery Week and flow of the lesson plans.

17. FINANCIAL MANAGEMENT SCHOOL
Check On Learning
True/False
The S8 is a sub component of the S4.
False
METL Tasks 14-EAC-8032 is able to which G8 function?
RM Operations
11/23/2019
FINANCIAL MANAGEMENT SCHOOL

18. Terminal Learning Objective
ACTION: Communicate the Role of the S8/G8
CONDITIONS: FM Leaders in a classroom environment using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion
STANDARD: Communicate the Role of the S8/G8 with at least 80% accuracy by identifying S8/G8 structure and relationship; and identifying S8 tasks, roles, and responsibilities.
Show Slide #18: Terminal Learning Objective
Restate the TLO.

19. Questions
Show Slide #18: