2. Manpower Management
What document spells out Military Strategy for OS and FS?
Who does the US Army Manpower Analysis Agency work for?
What guidance determines the best mix of forces needed to meet an anticipated threat?
Total Army Analysis, Slide 36/ check on learning
What is MARC?
Manpower Requirements Criteria
How many types of MARC are there, and what are they?
Standard - Dictated by Doctrine
Variable - Workload Measurable
Total Army Analysis Planners use these two primary documents to spell out the Military strategy, threat data, resource priorities and Force structure guidance, what are these documents?
Describe Manpower Survey steps?
Manpower Survey steps: Preparation, On-site Interviews, Informal Exit Briefing, Formal Exit Briefing, Reclama, Decision Documentation Slide 54
TAP AND DPG
ASA M&RA Assistant Secretary of the Army – Manpower and Reserve Affairs

4. Budgeting
How many steps are there in the Budget process? What are they? Slide 53
What are the four different parts to step one? Slide 13
Dollar guidance, Manpower guidance, workload guidance , administrative guidance
What is the difference between a UFR and a decrement list?
Total requirements which remain unfunded (UFR) , Decrement list is the funded requirements which (can) will be eliminated depending on funding being increased or reduced.
Label these parts: UFR, DEC LIST, FUNDED REQ, UNFUNDED REQ , FUNDING LINE: 33
1 Furniture Funded
2 cheesecake
3 Cheese cloth Unfunded
4 Golf picks
What is the last step in the budget process? Prepare documents/schedules
Rec. Guidance, 2. define total req., 3. determine financed req. (directed), 4. prioritize reqs, dev dec list, 5. phasing, 6. prepare supporting documents/schedules
DEC LIST
Funding Line
UFR’S

5. Commit Item Financed requirements
$1,225,000
$50,000
$350,789
$1,500,400
$552,321
Phasing Guidance
a. CIs 1100 and 1200: days worked : 210
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
Paid Days
% paid days (cumulative) % % % %
b. CI 2600:
% Workload (cumulative) % % % %
d. CIs 2500 and 3100: Phase all in 1st Qtr.

6. =($1,500,400 * 0.80) + ($552,321*1.00) + ($350,789*1.00) = $total
Given the following financed requirements:
Answer the below questions:
1. what is the cumulative phasing requirement for CI 1200 Personnel Benefits for the 3rd quarter?
=$50,000 * = $31,900
2. What is the cumulative phasing requirement for CI 2600 supplies for the 2nd quarter?
=$1,500,400 * 0.45= $675,180
3. What is the cumulative phasing requirement for CI 3100 equipment for the 4th quarter?
=$552,321 * 1.00 = $552,321
4. What is the cumulative phasing requirement for CI 2600, CI 3100 and CI 2500 for the 3rd quarter?
=($1,500,400 * 0.80) + ($552,321*1.00) + ($350,789*1.00) = $total
= (1,200,320) (552,321) (350,789) = total
= $2,103,

7. Commercial Activities
Who is responsible for commercial activities?
What is the Army Commercial Activities inventory?
What is a MEO? And how do you determine it?
What must be developed before we contract out?
5. What are the 4 primary things contained in a PWS?
ASA (I&E) Assistant Secretary of the Army (Installations and Environment) (ASA (I&E))
an inventory of all commercial activities, updated annually with descriptions of each activity
Most Efficient Organization, in house agency that can perform quantity and quality of work in PWS
An in-house activity that can perform the quality and quantity of work in the PWS is?
The MEO: Most Efficient Organization
Function of work
Location of work
Quantity of work
Quality and timeliness of work

9. Fiscal Law What are the three Key principals for Fiscal law?
Purpose, time and amount
2. Define BONA FIDE need rule:
Spend current year dollars for current year needs
3. What does the ACOM need to do before the installation (subordinate unit) can obligate funds?
The ACOM needs to allot money to the installation. They must provide allotment

10. Review and Analysis
What is the difference between Review & Analysis and an Audit?
RA is Internal and Audit is external
What is meant by “management by exception”?
Highlight only those activities in which significant deviations and critical problems have a direct bearing on the execution of the mission
What are the phases of R&A?
Planning (Review past commitments, Confer with the commander),
preparation (Prepare like units in same formats)
Presentation (Oral presentation, Publication)
Report/Follow up(Ensure compliance)

12. Flow and receipt of Funds:
1. Which of the below are the correct Administrative Limitations?
C. Fence, Target, Floor, Ceiling
2. Choose the correct Flow of Funds Procedure:
Congress, OMB, Treasury, HQDA, SFC/GFC, Installations, Subordinate Activities, Units
3. Which of the below Appropriation is used for Operations and Maintenance (OMA)?
C. 2020
TRUE OR FALSE: Informal Distribution of funds are not subject Title 31 USC 1517, but could lead to a Title 31 violation.
TRUE
SFC /GFC SLIDE 4 SPECIAL AND GENERAL FUNDS CENTER--- PROVIDE EXAMPLES

13. Administrative Control of funds
How many times is joint review conducted?
three times a year
What regulation implements Title 31, USC 1517 and is commonly referred to as the ADA?
37-1 Finance and Accounting Policy implementation. Slide 7
3. What are the two levels of fund control?
Centralized and Decentralized, check on learning
4. Who makes the final decisions and is ultimately responsible?
Commander

15. Obligation Rules
Today, an activity submitted a request for $3,500 in supplies from the installations supply management system.
c. $3,500
A delivery Oder was issued to AAMCO for transmission repairs in the amount of $6,000.
b. $6,000
When is a $25,000 purchase order obligated?
a. Upon issuance of the vendor

16. Obligation Management
1. How many cumulative and non-cumulative reports are there?
2. What is the FCSR?
3. How many times is joint review conducted?
4. I base my reports on financial records, who am I?
Funds control and Status reports, or FCSR
At least 3 times, or every 4 months
THE ACCOUNTANT

18. Management Internal Control Program
Define Monitoring:
What are the functional proponents of HQDA?
Identify "KEY" management controls. Develop/approve evaluation checklist/method & include in governing Army regulations. Review/approve management control corrective action plans. Report material weaknesses and corrective action plans to ASA (FM&C) slide 20
3. What are key parts of the management control Implementation?
Policy, Evaluation and Reporting

19. Auditing
What is the difference between Review and Analysis and an Audit?
What is meant by “primary direction” of IRAC?
Used the commanders needs, and installation circumstances
What are the functions of IRAC?
Administrative support to external audit agencies, Audit coordination, Command reply coordination, Follow-up corrective action, Audit trends follow-up.
What reference covers guidelines for an Audit?
Yellow Book
Who is the GAO, and what do they do?
Government Accountability Office: Independent, nonpartisan arm of Congress headed by Comptroller General, Assists Congress in legislative and oversight responsibilities, Reviews federal operations, Renders legal decisions and advice, Issues Generally Accepted Governmental Auditing Standards (GAGAS), slide 8
RA is Interal and Audit is external