Financial Management Staff
WTSP 14-TS-0002 Conduct G8 Operations
WTSP Instruction Document Condition: The Theater G8 is deployed to a specified theater in support of an Army Service Component Command (ASCC) engaged in Unified Land Operations; and is tasked with resourcing requirements, identifying, acquiring, and distributing funds to units in their Area of Operation (AO). They track, analyze, and report execution in support of stated objectives to senior Army leadership and Army Budget Offices. All assigned sections and personnel are positioned in the theater no later than time prescribed in Operations Order (OPORD). The comptroller branch is assigned responsibility for accounting for all theater expenditures and ongoing contracts. Theater funding codes are identified. Special attention is given to ensuring accurate and timely reporting. Communications with supporting and supported units are established and functioning. The tactical standing operating procedure (TSOP) is available as well as DFAS-IN REG 37-1, DODFMR 7000.14-R, FM 1-06 and FM 4-94. Requests for financial technical support and assistance to resolve various actions and problems are being received from supported units. Conventional attacks by hostile aircraft and operations by ground elements are possible. Threat capabilities include information gathering, hostile force sympathizers, and terrorist activities in a Chemical, Biological, Radiological, Nuclear and high yield Explosives (CBRNE) environment. Some iterations of this task should be performed in MOPP 4. Standard: Provide recommendations on resource utilization enhance commander's ability to leverage those resources toward attaining mission objectives. Operational costs are accurately determined; and funds are properly acquired, distributed, controlled, and tracked by accounting classifications no later than time prescribed in OPORD and in accordance with (IAW) DODFMR 7000.14-R. Requirements for additional funding are identified by fiscal accounting elements and provided to higher headquarters. Appropriate paper and digital accounting records are maintained. Coordinate with the Financial Management Support Center (FMSC) for Finance Operations at the theater level. All reports to the FMSC will be timely and 100% accurate IAW DODFMR 7000.14-R and local SOP. Provide specific guidance, policies and instructions to the commander. All internal control procedures are in place and fully operational within 48 hours of the unit commencing financial operations or as the tactical situation allows. Control procedures are used in accordance with the tactical standing operating procedures AR 11-2, DODFMR 7000.14-R, FM 1-06, OMB Circular NO. A-123, ATP 4-94, and command guidance.
Tasks
Collective Tasks			Supporting Individual Tasks				Supporting Lessons
14-EAC-8031		Plan Theater Resource Management Operations	805A-36B-1009		AIT	Identify Master Data Elements	Identify Master Data Elements Lesson Plan (LP), Practical Exercise (PE) 1, PE1 Answer Key (AK), PE2, PE2AK,Summary Sheet (SS)
							Introduction to GFEBS LP, HO
							Input Vendor Master Data LP, HO1, HO2, SS, PE1, PE2, PE3, PE4, PE5, PE6
							Process Prompt Payment Act Documents LP, Transactions: MIGO, MIGO-2, MIRO, MIRO-2, M23N, M23N-2, FB02, ME5A, ME5A AK, MRBR, , MRBR-2, MR8M
							Process Non-Prompt Payment Act Documents LP, Transactions: FB60, FB60-2
			805A-36A-7004		CCC	Prepare an Activity Level Budget	LP, LP2
			805A-36B-4004		SLC	Manage the Execution of Funds	Manage the Execution of Funds LP, HO, PE1 Worksheet (WS), PE1, PE1AK, PE2, PE2AK , PE3, PE3WS1, PE3WS2, PE3AK, PE4, PE4 AK, PE5, PE5AK, AS
							Define Obligation Management LP, PE, PE AK, AS
							Identify Obligation Principles and Rules LP, PE1, PE1 AK, PE2, PE2 AK, PE3, PE3 AK, AS
14-EAC-8032		Conduct Resource Management Operations	805A-36B-1009		AIT	Identify Master Data Elements	Identify Master Data Elements Lesson Plan (LP), Practical Exercise (PE) 1, PE1 Answer Key (AK), PE2, PE2AK,Summary Sheet (SS)
							Introduction to GFEBS LP, HO
							Input Vendor Master Data LP, HO1, HO2, SS, PE1, PE2, PE3, PE4, PE5, PE6
							Process Prompt Payment Act Documents LP, Transactions: MIGO, MIGO-2, MIRO, MIRO-2, M23N, M23N-2, FB02, ME5A, ME5A AK, MRBR, , MRBR-2, MR8M
							Process Non-Prompt Payment Act Documents LP, Transactions: FB60, FB60-2
			805A-44C-1011		AIT	Maintain Commitment and Obligation Records	Process Commitment and Obligation Documents LP, Handout (HO) 1, HO2, HO3, PE1, PE1.2, PE2, PE2.2
							Maintain Commitment and Obligation Records LP, HO1, HO2, PE, PE AK
			805A-36B-3028		ALC	Perform Reimbursable Accounting	LP, Student LP, LP2, AS, AR 37-1 Chapter 4, AR 37-1 Chapter 12, PE
			805A-36B-3021		ALC	Prepare a Budget	LP, Student LP, AS, SS, PE1, PE1 AK, PE1 AK Animated Slide, PE2, PE2 AK, PE2 AK Animated Slide, PE3, PE3 AK, PE3 AK Animated Slide, Identify Budgeting Procedures WS, Identify Budgeting Procedures Additional PE1, Identify Budgeting Procedures Additional PE1 AK, Identify Budgeting Procedures Additional PE2, Identify Budgeting Procedures Additional PE2 AK
			805A-36A-7007		CCC	Activate a Disbursing Activity	LP1, LP2, PE
			805A-36A-7005		CCC	Apply Administrative Control of Funds Procedures	LP, LP2
							Deploy the Resource Manager LP, LP2
							Identify the Flow and Receipt of Funds LP1, LP1-2, LP2, LP2-2
			805A-36A-8008		CCC	Identify Stages of PPBE Process	LP; LP Checks on Learning; SS; 2014 Quadrennial Defense Review (QDR); QDR in Perspective; 2010 QDR; Defense Strategic Guidance; HO1; HO2; National Sec. (NS) Planning and Budgeting; NS Strategy 2010
			805A-36A-7004		CCC	Prepare an Activity Level Budget	LP, LP2
			805A-36B-4004		SLC	Manage the Execution of Funds	Manage the Execution of Funds LP, HO, PE1WS, PE1, PE1AK, PE2, PE2AK , PE3, PE3WS1, PE3WS2, PE3AK, PE4, PE4 AK, PE5, PE5AK, AS
							Define Obligation Management LP, PE, PE AK, AS
							Identify Obligation Principles and Rules LP, PE1, PE1 AK, PE2, PE2 AK, PE3, PE3 AK, AS
			805A-36B-3029		SLC	Review Detailed Expenditure Reports	LP, HO1, HO2, HO3, PE, AS
14-EAC-8033		Account for Theater Resources	805A-44C-1011		AIT	Maintain Commitment and Obligation Records	Process Commitment and Obligation Documents LP, Handout (HO) 1, HO2, HO3, PE1, PE1.2, PE2, PE2.2
							Maintain Commitment and Obligation Records LP, HO1, HO2, PE, PE AK
			805A-36B-3028		ALC	Perform Reimbursable Accounting	LP, Student LP, LP2, AS, AR 37-1 Chapter 4, AR 37-1 Chapter 12, PE, PE AK
			805A-36B-3021		ALC	Prepare a Budget	LP, Student LP, AS, SS, PE1, PE1 AK, PE1 AK Animated Slide, PE2, PE2 AK, PE2 AK Animated Slide, PE3, PE3 AK, PE3 AK Animated Slide, Identify Budgeting Procedures WS, Identify Budgeting Procedures Additional PE1, Identify Budgeting Procedures Additional PE1 AK, Identify Budgeting Procedures Additional PE2, Identify Budgeting Procedures Additional PE2 AK
			805A-36B-4905		SLC	Perform Cost Accounting Procedures	Calculate Expected Values of Alternative Courses of Action (COA) LP, HO1, HO2, HO3, PE, PE AK
							Calculate Present or Future Value of Cash Flows LP, HO1, HO2, PE, PE AK
							Calculate Spending and Efficiency Variances LP, HO1, HO2, PE, PE AK
							Calculate Total Cost and Per-Unit Cost LP, HO, PE, PE AK
							Calculate Volume and Performance Variances LP, HO1, HO2, PE, PE AK
							Explain the Impact of Poor Cost Information LP
							Prepare Forecasts, Variances and a Reconciliation Briefing LP, HO
							Recommend an Investment COA Based on a Net Present Value LP, HO, Excel Sheet, PE, PE AK
			805A-36B-4005		SLC	Perform Cost Benefit Analysis	Perform Cost Benefit Analysis LP, HO1, HO2, HO3, PE1, PE1 AK, PE2, PE2 AK, AS
							Implement Cost Culture LP, HO, AS
							Conduct Activity Based Costing LP, PE1, PE1 AK, PE2, PE2 AK, AS
							Identify Cost Analysis Process LP, HO, AS
			805A-36B-3029		SLC	Review Detailed Expenditure Reports	LP, HO1, HO2, HO3, PE, AS
14-EAC-8034		Execute the Management Internal Control Program	805A-44C-1011		AIT	Maintain Commitment and Obligation Records	Process Commitment and Obligation Documents LP, HO 1, HO2, HO3, PE1, PE1.2, PE2, PE2.2
							Maintain Commitment and Obligation Records LP, HO1, HO2, PE, PE AK
			805A-36B-3020		ALC	Perform Financial Management Review	LP1, LP2, PE, PE AK, Role Play (RP) PE Scenario (Scen) 1, Suppl PE Scen 1, RP PE Scen 2, Suppl PE Scen 2, RP PE Scen 3, Suppl PE Scen 3, RP PE Scen 4, Suppl PE Scen 4, HO1, HO2
			805A-36B-3028		ALC	Perform Reimbursable Accounting	LP, Student LP, LP2, AS, AR 37-1 Chapter 4, AR 37-1 Chapter 12, PE
			805A-36A-6014		BOLC	Conduct FM Planning and Operations	LP
			805A-36A-6019		BOLC	Correct Errors in Financial Transactions	LP, SS, HO, PE, PE AK
			805A-36A-7005		CCC	Apply Administrative Control of Funds Procedures	LP, LP2
							Deploy the Resource Manager LP, LP2
							Identify the Flow and Receipt of Funds LP1, LP1-2, LP2, LP2-2
							Identify Fiscal Law Restrictions and Permissions LP1, LP2
			805A-36A-7011		CCC	Determine the Principles of the Management Internal Control Program (MICP)	LP, SS
			805A-36B-4001		SLC	Conduct Central Funding	LP, PE, AS
			805A-36A-7018		SLC	Manage Obligation Management	Define Obligation Management LP, PE, PE AK
			805A-36B-4002		SLC	Safeguard Public Funds	LP, PE1, PE1AK, AS
We Pay DoD DFAS Training Videos References
Product				Title
ATP 4-93				Sustainment Brigade
DFAS-IN 37-1				Finance and Accounting Policy Implementation
DFAS-IN MANUAL 37-100-FY				The Army Management Structure
DODFMR 7000.14-R				Department of Defense Financial Management Regulations (FMRS) (Volumes 1-15)
FM 1-06				Financial Management Operations
FAR				Federal Acquisition Regulation
SUSTAINMENT UNIT TRAINING RESOURCE GUIDE				Sustainment Unit Training Resource Guide (Electronic Copy)
				Sustainment Unit Training Resource Guide (Print Ready)
FM USAR Tube Videos
How to Reconcile the Unit Commanders Pay Management Part I How to Reconcile the Unit Commanders Pay Management Part II How to Reconcile the Unit Commanders Pay Management Part III
Note: All Resources can be found at the Army's Publishing Directorate: https://www.apd.army.mil