1. FINANCE AND COMPTROLLER SCHOOL
Complete Command Budget Estimate (CBE) and Phase Plan
Show Slide #1: Develop Command Budget Estimate (CBE) and Phase Plan
Title: Spend Plans
References:
DFAS-IN MANUAL FY, The Army Management Structure
GFEBS Performance Support Website (PSW)
Section I. Administrative Data
Academic Hours/Methods
01 hrs. / 00 min. DSL (small or large group discussion)
02 hrs. / 20 min. PE (Practical Exercise)
00 hrs. / 00 min. Test
00 hrs. / 00 min. Test Review
03 hrs. / 20 min. Total Hours
Section II. Introduction:
Method of Instruction: DSL - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 00 hrs. / 05 min.
Media: PowerPoint Presentation
Facilitator Material: Each primary facilitator should possess a lesson plan, evaluation sheet, scenario event list for exercises, and summary sheet containing the above noted references.
Learners Material: Learners should possess course handouts, access to all systems for exercises, summary sheet containing the above noted references portable laptop, and standard classroom supplies.
Note: "All required references and technical manuals will be provided by the local Command“
Motivator (Concrete Experience): Motivator: You’ve heard a great deal about the relevance of cost in today’s Army. In this session, we’ll continue to emphasize the importance of cost and we’ll introduce a tool—called spend plan--that can make a huge difference in your ability to help manage scarce dollars and, in some cases, doing what matters with less. In Feb of 2013, the Army began operating under the Budget Control Act of 2011 (BCA) commonly referred to as sequestration. The first round was estimated to be $12 billion, nearly half of which came from operations and maintenance (OMA) accounts. During a series of meetings, US Army FORSCOM commanders wrestled with how they could implement the sequestration order without unraveling training schedules. What that series of meetings ultimately proved was the lack of software tools, coupled with inexperienced staff members, presented significant impediments to forecasting what units needed and the costs associated. They were keenly aware of the costs of external contracts needed for interpreters, role players, and field toilets, but they generally had no understanding of how much it would cost to move a brigade and its associated equipment to a combat training center for a training exercise. That was now, let’s push forward to 2017 and see if things have improved. Keep in mind: part of good financial planning hinges on leaders being able to forecast the cost of their requirements, whether it’s moving a brigade to NTC or having enough POL for airframes to maintain readiness.
FINANCE AND COMPTROLLER SCHOOL

2. Complete Command Budget Estimate (CBE) and Phase Plan
FC Leaders in a classroom environment working as a member of a small group, using FM 1-06, personal experiences, discussion, handout and CBE practical exercise.
Complete Command Budget Estimate (CBE) and Phase Plan with at least 80% accuracy by: defining the CBE development process and planning; identifying the five common types of appropriations and funding source requirements; identifying the phase plan requirements and format; and completing a CBE and phase plan.
Show Slide #2: Terminal Learning Objective
Facilitator’s Note: Read/State the TLO
Action: Complete Command Budget Estimate (CBE) and Phase Plan
Conditions: FC Leaders in a classroom environment working as a member of a small group, using FM 1-06, personal experiences, discussion, handout and CBE practical exercise.
Standards: Complete Command Budget Estimate (CBE) and Phase Plan with at least 80% accuracy by: defining the CBE development process and planning; identifying the five common types of appropriations and funding source requirements; identifying the phase plan requirements and format; and completing a CBE and phase plan.
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.
Action: Complete Command Budget Estimate (CBE) and Phase Plan
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 .
Standards: Complete a CBE and phase plan with at least 80% accuracy by determining the CBE development process and planning procedures; determining funding sources and requirement considerations; identify phase plan requirements and considerations; and developing a CBE and phase plan.
Environmental Considerations: 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: Learners will take the Test 1 Fund the Force examination during the Fund the Force module. Learners must score 80% or higher to obtain a passing score.
Instructional Lead-in. (Publish and Process):

3. Show Slide #3: CBE Definition
A formal, written, detailed financial plan required for home station training, planned activities and mission readiness identified for the entire organization to accomplish its mission during a defined time period.
Units and staff elements forecast their annual requirements with a Phased Obligation Plan (POP) that shows their monthly budgets, or in other words, their Spend Plan.
Show Slide #3: CBE Definition
A phase plan is a formal, written, detailed financial plan required for home station training, planned activities and mission readiness identified for the entire organization to accomplish its mission during a defined time period.
Units and staff elements forecast their annual requirements with a Phased Obligation Plan (POP) that shows their monthly budgets, or in other words, their Phase Plan. 3

4. The CBE Development Process
Begins Prior to the start of the FY, around May-June of each year,
S8 will disseminate a data call to units and staff elements for their Budget Estimate Submission (BES)
The BES is simply their budget request for the subsequent fiscal year.
Units and staff elements forecast their annual requirements with a POP that shows their monthly budgets, or in other words, their Spend Plan.
Based on submissions, the Brigade Resource Management Office (S8) develops a CBE. The budget estimate is developed in coordination with units and staff, prepared for submission to and approval by the Commander.
The RMO will then submit the Brigade budget estimate to G8.
Show Slide #4: The CBE Development Process
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.

5. Fiscal Year Review SHOW SLIDE 5: Fiscal year overview
There are different process within a fiscal year. The Fiscal Year execution and the fiscal year audit and evaluation phase.

6. Why Plan? Show Slide #6: Why Plan?
Planning anticipates requirements needed for mission support
What you are going to do?
How are you going to do it?
How well you did it?
Additional value of planning:
Provides a baseline against which one can measure changes that occur in the course of operations.
Show Slide #6: Why Plan?
The purpose of planning is to anticipate what you are going to do, how you are going to do it, and how to assess what you did. An additional value of planning is to provide a baseline against which one can measure changes that occur in the course of operations. For example, an organization can be directed to provide disaster relief assistance to civil authorities.
Note: The definition of a Plan is typically any diagram or list of steps with timing and resources, used to achieve an objective. We put together a plan on a daily basis. What time do I plan to get up, What time will I shower and get ready, What time do I have to be at work, How long/How much time do I need to get there. When I get to work, what is my plan to achieve my daily work goals. What time am I going to lunch, What time do I have to return (depending on where I’m going – how much time to I need to achieve this. What time do I plan on leaving work. When I get home (My wife plan takes precedence over my plan, so then I have no plan and follow her plan). Planning is part of our daily lives. So it is with Cost Planning. 6

7. Show Slide #7: Why Plan? (cont.)
Why Plan? (continued)
HQ’s use spend plans to determine timing & amount of funding allotment to disburse.
Consideration must include type of funding type:
Purpose
Time
Amount
To account for month by month fiscal year funds required to fund a mission
Show Slide #7: Why Plan? (cont.)
Obligation Plans and Expenditure Plans (collectively, known as “Spending Plans” or “Financial Plans”) are written forecasts of the planned execution of program funds and, during the period of execution, the progress made toward achieving those forecasts. These plans show – on a month by month basis – when during the fiscal year funds are expected to be obligated
Higher headquarters use spending plans in preparation for and during the apportionment process (in some cases, to determine the timing and amount of funding allotments) and budget execution phase. The higher headquarters will generally use this as the base line for obligation rate. Ex: Obligation / total spend= obligation rate
Consideration must be taken for the type of funding: For example, if the organization has O&M funds, a spend plan is required for only the current fiscal year. For RDT&E, a spend plan is required for the current fiscal year and, if any prior year funds still remain unobligated, for the prior fiscal year. For most procurement appropriations, the organization might have spend plans for the current plus two prior fiscal years. Fiscal law must be considered when formulating a spend plan depending on the type of funding being obligated.
Spend plans start at lowest level and are consolidated until they reach the senior command. Generally starting with the directorate, company, or section and are then consolidated with the next higher headquarters or command until the spend plan reaches a direct reporting unit to the Army Budget office.

8. Critical Planning Essentials
Training
Operation and Maintenance (O&M)
Mission required contracts must pay
Equipment and supplies
Civilian pay and entitlements
Other requirements
Show Slide #8: Critical Planning Essentials
Generally an organization will be given the AFP (annual funded program) for the next fiscal year sometime in the third quarter of the previous fiscal year.
When putting together a spend plan it is very important to segregate your requirements into categories:
-Must Pays such as civilian pay and entitlements (social security and benefits)
-Mission required contracts
-Directed requirements: TDY, equipment, supplies and other items the chain of command may deem mission essential
-Other requirements that are nice to have but not essential for an organization to function
The easy way to develop your spend plan is to take your dollar guidance and subtract your mandatory requirements (Civ Pay, mission required contracts and direct requirements). Once complete this is the true amount of funding you have to really budget for within your organization.

9. OPORD for CBE Planning OPORD published Commander’s Intent Execution
S8 Office production
Key Players
Schedule
Show Slide # 9: OPORD for CBE Planning
Division will publish an OPORD regarding the new FY Command Budget Estimate with timelines and information. Most of the information is applicable to the S8/G8 channels. Specific instructions regarding formatting and final submission will be listed within the OPORD. Final submission of the unit’s CBE along with the MFR approval of the Commander of the unit will be required.
This OPORD will assist you in drafting your unit’s OPORD for preparing the CBE. However, you may need to consider all offices and units involved in the preparation of the CBE at your unit’s level; i.e., Brigade level offices such as the S3, S4, S6, Brigade Executive Officer and lower units staff/command during the planning stages.

10. CBE Planning Cycle Show Slide10: CBE Planning Cycle
Example of different stages in the CBE Planning Cycle.

11. Initial Planning Meeting
Training Calendar
Deployment Schedule
S3/S4/S8 & BDE XO
Validate “Road to War”
Identify potential issues or problems
Recognize uncertainty
Show Slide #11: Initial Planning Meeting
During the initial planning meeting, less individuals will be more advantageous. Key players should be included, such as, the Brigade S3, S4 and Brigade XO. This allows for validation of the “Road to War” for the upcoming fiscal year. Verification of all training events, deployments and combat training center events are critical IOT properly plan the requirements of the CBE.
This is the time to identify any potential problems or expected change in mission that may arise.
After the initial planning meeting, the next IPRs should involve staff from the battalions, additional staff from the brigade and finally a briefing to the Commander and possibly Battalion Command Groups for the final product.

12. Check on Learning
Q1: Name some of the key players that must be included in the initial planning meeting.
A1: Brigade S3, S4, and Brigade XO.
Q2: What plans are collectively known as “phase plans”?
A2: Obligation Plans and Expenditure Plans.
Q3: List the categories needed to submit a Phase Plan.
A3:
Must Pays such as civilian pay and entitlements (social security and benefits).
Mission required contracts.
Directed requirements: TDY, equipment, supplies and other items the chain of command may deem mission essential.
Other requirements that are nice to have but not essential for an organization to function.
Show Slide 12: Check on Learning
Name some of the key players that must be included in the initial planning meeting.
Brigade S3, S4, and Brigade XO.
What plans are collectively known as “phase plans”?
Obligation Plans and Expenditure Plans.
List the categories needed to submit a Phase Plan.
Must Pays such as civilian pay and entitlements (social security and benefits).
Mission required contracts.
Directed requirements: TDY, equipment, supplies and other items the chain of command may deem mission essential.
Other requirements that are nice to have but not essential for an organization to function.

13. LSA Summary Show Slide #13 LSA Summary
During this lesson, we determined:
- The CBE development process and planning procedures.

14. Appropriations
An act of Congress providing budget authority to incur obligations for a specified purpose and to make subsequent payments out of the treasury of the United States
Appropriations are classified as:
Annual
Multiple-year
No year
Show Slide #14: Appropriations
We stated that the BES converts programs into appropriations.
What is an appropriation? An act of Congress providing budget authority to incur obligations for a specified purpose and to make subsequent payments out of the treasury of the United States.
An appropriation is Providing $ for the programs that have been authorized by the Congressional Authorization Act.
Appropriations can be:
Annual – 1 year to spend (OMA)
Multiple Year – like MCA (5 years to spend)
No year – revolving funds - carry over don’t expire

15. Common Types of Appropriations
(2010) Military Personnel, Army (MPA); 1 Year
(2020) Operation and Maintenance, Army (OMA/O&M); 1 year
OMAR 2080; OMANG 2065
( ) Other Procurement, Army (OPA); 3 years
(2040) Research, Development, Test & Evaluation (RDT&E); 2 years
(2050) Military Construction Army (MILCON); 5 years
MCAR 2085; MCANG 2086
Show Slide #15: Common Types of Appropriations
Reference DFAS **
The U.S. Treasury account number (basic symbol) is a four digit code indicating the type of funds or major purpose of the appropriation.
Congress normally provides appropriations to start, increase, or restore a revolving fund. Working capital and assets may also be transferred from existing
appropriations and fund accounts.
MPA - Pay and allowances, including costs of retired pay accrual, individual clothing, subsistence, interest on savings deposits, death gratuities, SGLI, PCS travel, and per diem portion of TDY (not to exceed one day between permanent duty stations) for active component Army members and USMA cadets. Expenses of apprehension and delivery of deserters, prisoners, and AWOL members.
The Military Personnel, Army (MPA) appropriation is managed and funded as a centrally managed allotment. Programming is done at the DA Level. MPA will be recorded as a specific allotment, and will cite allotment serial number 1100 and fiscal station number The only exceptions are the special open allotment AMSCO’s, Senior ROTC (6W** and 6X**) AMSCO’s, Junior ROTC (6Y**) AMSCO’s and GFEBs transaction.
The MPA appropriation is an annual appropriation, available for obligation for one FY only.
O&M - This appropriation is generally an annual appropriation, available for obligation for one fiscal year only. A special 2 year account is available for obligations for selected programs listed in Chapter (A0-2021) for items that:
Mission Accounts BASOPS Accounts
- are directly related to mission performance. - become post, camp, and station property.
- are recorded on organizational property records. - are recorded on station property records.
- would normally be deployed with units are in a garrison operation mission / would not normally deployed with units.
OMAR 2080; OMANG 2065
Procurement - The term "procurement" is intended to include activities related to the procurement, production, and modification of Army equipment assets. The procurement appropriations are normally available for obligation for 3 years (for example, 1 October 2012 to 30 September 2015).
Procurement Aircraft Procurement, Army; Procurement, production, modification, modernization, engineering, and acceptance testing during production period of major aircraft and related ground support end items of equipment required for operational use, general service use, addition to inventory upon delivery to the Army and when not an appropriate RDTE cost
Procurement Missile Procurement, Army; Procurement, production, modification, modernization, engineering, and acceptance testing during production period of major missile end items of equipment required for operational use, general service use, addition to inventory upon delivery to the Army and when not an appropriate RDTE cost.
Procurement Procurement of Weapons and Tracked Combat Vehicles (WTCV), Army; Procurement, production, modification, engineering, and acceptance testing during production period of major weapons and tracked combat vehicle end items of equipment required for operational use, general service use, addition to inventory upon delivery to the Army and when not an appropriate RDTE cost.
 The WTCV appropriation is the proper and only fund source for the purchase of any/all weapons (small arms) regardless of cost. This includes the purchase of non-standard, non-centrally managed small arms with a unit cost of less than $5.0M.
Procurement Procurement of Ammunition, Army (PAA); Procurement, production, modification, demilitarization, (conventional ammunition to include tactical missiles and components), engineering, and acceptance testing during production period of major ammunition end items required for operational use, general service use, addition to inventory upon delivery to the Army and when not an appropriate RDTE cost. Explosive ordinance disposal tools and equipment when inclusion in other appropriations is inappropriate. The Armament Retooling and Manufacturing Support Initiative. The PAA appropriation is the proper and only fund source for the purchase of any ammunition (Class V items) regardless of cost.  This includes the purchase of non-standard, non-centrally managed ammunition with a unit cost of less than $5.0M.
Procurement Other Procurement, Army; Procurement, production, modification, engineering, and acceptance testing during production period of other major end items of equipment (tactical and support vehicles, communications and electronics equipment, materials handling, construction, floating, railroad, and other heavy support equipment) required for operational use, general service use, addition to inventory upon delivery to the Army and when not an appropriate RDTE cost.
RDTE –
DEFINITIONS. The term "research and development" is intended broadly to include the work performed by a government agency or by private individuals or organizations under a contractual or grant arrangement with the government. It includes R&D in all fields, including the physical sciences, and engineering. Research is systematic study directed toward fuller scientific knowledge or understanding of the subject studied. Development is systematic use of the knowledge and understanding gained from research for the production of useful materials, devices, systems, or methods, including the design and development of prototypes and processes. The RDT&E appropriations are normally available for obligation for 2 years (for example, 1 October 2011 to 30 September 2012).
GENERAL GUIDANCE. R&D programs and the cost coverage of the RDTE-A, appropriation will be determined by the guidance set forth herein, which is based on the principle that all RDTE related effort should be funded in the RDTE appropriation so that it can be assessed from a priority standpoint with other similar programs. When, after consideration of the following criteria, there is doubt as to the proper assignment of cost between appropriations, the issue should be resolved in favor of using RDTE funding.
MILCON - This appropriation is a multiple year appropriation normally available for obligation for five years. Construction projects require authorizing and funding (appropriation) legislation. The appropriation is for acquisition, construction, installation and equipment of temporary or permanent public works, military installations, and facilities for the Army, which includes planning, acquisition of real estate (including cost of property and all related real estate operation cost), minor construction, and other supporting activities. Expired or lapsed funds may be used to pay the cost of associated supervision, inspection, overhead, engineering, design, and subsequent claims, if any, for those projects being completed with funds otherwise expired or lapsed for obligation.
MCAR 2085; MCANG 2086

16. Budget Activity Group (BAG)
“Color of Money”
OMA
Aviation
Supple-mental
Reset
Validated incremental costs in support of tasks/mission
Only receive funding to support pre-deployment & reset
Not authorized to use our funding for sustainment requirements
MTSA
Air Assault School
MSE, FRSA, SHARP Civ Pay
ORF
Retention
Flying Hour Program
Direct and Indirect parts and fuel
Flying Hour Maintenance
for the procurement of contract labor in support of aircraft maintenance
Ground (HST)
OPTEMPO
BASE
CLS II (Tools, Misc Supplies)
CLS III (Petroleum/Oils/Lubricants)
CLS IV (Construction Materials)
CLS VII (Stock Funded)
CLS VIII (Medical Supplies)
CLS IX ( Repair Parts – Ground)
TDY/GPC/Contracts/GSA Vehicles
Transportation/Shipping Costs
CTC
Training Enabler
All travel and transportation of personnel and equipment
CLS II-IX (G) for the rotation
Misc expenses
SAG 111 /2/3/5/6
SAG 116
SAG 11*
SAG 135
SAG 12*, 131
SAG 137
O C O
C T C
Show Slide #16: Budget Activity Group (BAG) “Color of Money”
*The Color of money - The term “Color of Money” is uses in the DoD to refer to an Appropriation Category for an DoD financial account. The type of account can range from Procurement, Research and Development (R&D), Operations and Maintenance (O&M) and others.

17. BAG & SAG Details (Example)
Show Slide #17: BAG & SAG Details (Example)
Funds per appropriation and type of accounts example.

18. Mission Funds Overview
Show Slide #18: Mission Funds Overview
Organizations should have their authorized representative to review all documents and procedures.

19. Requirement Owners Plans & Operations (S3) Funding Requirements (S8)
Resource Requirements (S4)
Funding Requirements (S8)
Show Slide #19: Requirement Owners
S3 – will generate the training direction per the Commander’s guidance for the new FY. The brigade’s mission along with the battalions missions will be dictated from the S3.
S4 – will generate all of the resources that are necessary for the brigade and battalions to accomplish the upcoming FY’s missions and training events. The S4 will draw on a variety of resources throughout this process IOT determine the estimated dollar amount per the requirements. Multiple offices and units will be involved in this process
S8 – will generate the funding guidance that will be available for the unit during the new FY. Any anticipated AFP (Annual Funded Program) can be shared at this time. However, it will not likely be available until early August. You should keep the unit “grounded” (as close to reality) as possible. You can provide any historical funding data to assist the S4 in their planning, but you should NOT be producing the overall costs for resourcing in a vacuum.
Deployment – Training Events – Maintenance – Contracts – Systems Upgrades

20. Unit and Mission (S3)
Unit – Type of Unit and Size - Combat, Combat Support, Combat Service Support
Mission – What are supposed to do and for whom?
Equipment and quantity – tanks, helicopters, infantry, or artillery
Personnel – How many Soldiers will be participating?
Major events
BDE S3 POC
Show Slide #20: Unit and Mission (S3)
Before we try to figure the amount of resources needed, RMs must first understand what type of unit you support. For example, Maneuver, Airborne, Air Assault, Mechanized, support, service support, etc..
Then understand the unit’s mission: deploy, fight, and win as an Armored force; provide depot level repairs to support the war fighter; provide aviation supporting maneuver; provide personnel; support to the commander etc.. Next, what type(s) of equipment the unit has to complete the mission; Then, determine any major training events, tasking, deployments, etc. that it participates in. What supporting programs assist the unit or it participates in?

21. Equipment / Resources (S4)
Key aspect in determining budget requirements:
Cost and budget is determined by type.
What is on hand?
What is its purpose?
Age of the fleet.
New initiatives, FORCMOD, MTOE changes.
Brigade S4, S6 and PBO POC.
Show Slide #21: Equipment/Resources (S4)
Now you understand the Unit and its mission lets talk about why equipment in a unit is important to the Resource Management. First thing, it is the basis for your funding. Remember the OPTEMPO class, the Training Resource Model (TRM) funds units based on the type of equipment.
Factors are:
Cost determined by type equipment
Amount of equipment OH
Purpose of the equipment
Age of the equipment
New equipment fielding

22. Considerations Show Slide #22: Considerations
The above slide represents most considerations, along with some examples, when it comes to where the unit’s funding requirements will be generated. It should be based upon major training events, minor training events, any CTCs, deployment orders and operational costs for the upcoming fiscal year. It can be overwhelming in a quick glance, but solid planning along with ensuring individual requirement owners produce their portion of the CBE will lead to success.
Keep in mind, failure of proper planning during this portion can potentially lead to ultimate meltdown of the budget during the new FY. Take the proper time and diligence in planning requirements. If you are not sure what a particular event will generate in costs, ask G8, a sister unit, look at historical figures, but in all events don’t guess. It will potentially come back to bite you or your replacement.
Class I - Rations - Subsistence (food and drinking water), gratuitous (free) health and comfort items.
Class II - Clothing And Equipment - individual equipment, tent age, organizational tool sets and kits, hand tools, unclassified maps, administrative and housekeeping supplies and equipment.
Class III - POL - Petroleum, Oil and Lubricants (POL) (package and bulk): Petroleum, fuels, lubricants, hydraulic and insulating oils, preservatives, liquids and gases, bulk chemical products, coolants, deicer and antifreeze compounds, components, and additives of petroleum and chemical products, and coal.
Class IV - Construction materials, including installed equipment and all fortification and barrier materials.
Class V - Ammunition of all types, bombs, explosives, mines, fuses, detonators, pyrotechnics, missiles, rockets, propellants, and associated items.
Class VI - Personal demand items (such as health and hygiene products, soaps and toothpaste, writing material, snack food, beverages, cigarettes, batteries, alcohol, and cameras—nonmilitary sales items).
Class VII - Major end items such as launchers, tanks, mobile machine shops, and vehicles.
Class VIII - Medical material (equipment and consumables) including repair parts peculiar to medical equipment. (Class VIIIa – Medical consumable supplies not including blood & blood products; Class VIIIb – Blood & blood components (whole blood, platelets, plasma, packed red cells, etc..).
Class IX - Repair parts and components to include kits, assemblies, and subassemblies (repairable or non-repairable) required for maintenance support of all equipment.
Class X - Material to support nonmilitary programs such as agriculture and economic development (not included in Classes I through IX). Miscellaneous - Water, salvage, and captured material

23. Battalion Budget Development
Brigade S3/S4/S8
1st BN
2nd BN
3rd BN
1st Cav
Sus BN
Battalion S3/S4 POC
Battalion XO
Requirements; guidance required
Use published Division format for estimations
Final approval BN Commander
Show Slide #23: Battalion Budget Development
The battalion’s will develop their portion of their units CBE. Mainly, the battalion level S4 will likely develop the unit’s budget. An initial meeting prior to the battalion’s CBE submission is highly recommended IOT ensure the unit is on the right track. It is likely that the battalion level staff has very little experience in budget development for a variety of reasons. The Battalion XO should be involved in the process. Requiring the unit to submit their CBE on the format published by division will be of assist to you later in the process when it is time to compile all of the funding requirements for the unit.

24. Other Requirements Recurring Operational Requirements:
Cable
GSA Vehicles
IMD (Installation Maintenance Division)
Printing
Postage
DPW Pollution Prevention Operations Center (PPOC)
Cell Phone Contract
Other Operational Requirement
Recurring Centrally Funded Contracts at Division Level:
G3 - Support Contract
G4 - Logistics Contract
G6 - C4IM (Help Desk Support/IASO/Signal Asset)
G6 - Multi-Functional Devices Maintenance
Show Slide #24: Other Requirements
Recurring Operational Requirements:
Cable
GSA Vehicles
MD (Installation Maintenance Division)
Printing
Postage
DPW Pollution Prevention Operations Center (PPOC)
Cell Phone Contract
Other Operational Requirement
Recurring Centrally Funded Contracts at Division Level:
G3 - Support Contract
G4 - Logistics Contract
G6 - C4IM (Help Desk Support/IASO/Signal Asset)
G6 - Multi-Functional Devices Maintenance

25. FTX Example Show Slide #25: FTX Example
The above slide represents an example of considerations for an off-site FTX training event.
Element Size – who’s going to the event? Company, Battalion, Brigade? Who’s funding the event?
Transportation – how is the unit moving to the event? Bus, plane, convoy? Who’s funding?
Supplies – depending on the unit level the S4 will produce the expected requirements along with costs for the training event. If it is an extending training event, the S4 may consider delivery of supplies ordered through GCSS-Army to be delivered to the training site (fact dependent).
Maintenance – considers for Class IX parts prior to the deployment to training, during the training and recovery costs must be consider in planning. Motor pool Warrant Officer will be the POC for such information in conjunction with the S4. This can be a large portion of the costs for training.
Off Site Funding Requirements – the training site could cost the unit funding IOT allow for the training to be conducted at the off site location. Considerations could be vehicles (TMP or Stock) drawn from the local motor pool, buildings, shipping costs for specific items, etc... We will discuss later how such costs would be borne by the unit, but keep in mind MIPR or WBS.
TDY – Depending upon the authorization of the unit. This may or may not be allowed, but is up to regulation and Command level authority to approve costs ultimately.
Other Costs – printed training materials may be required for the event; other contracts for services to be provided at the off site location should be considered too, i.e. role players, also latrines.
Consideration of the above items will give the unit a solid estimate of the cost for conducting an off site FTX.

26. Check on Learning
Q1: Who should generate all of the resources that are necessary for the BDE to accomplish the upcoming missions and training events?
A1: S4 – will generate all of the resources that are necessary for the brigade and battalions to accomplish the upcoming FY’s missions and training events.
Q2: Who will develops the unit Budget?
A2: Mainly, the battalion level S4 will likely develop the unit’s budget.
Q3: What are the key factors to determine a requirement?
A2:
Cost determined by type equipment
Amount of equipment on-hand
Purpose of the equipment
Age of the equipment
New equipment fielding
Show Slide #26: Check on Learning
Who should generate all of the resources that are necessary for the BDE to accomplish the upcoming missions and training events?
S4 – will generate all of the resources that are necessary for the brigade and battalions to accomplish the upcoming FY’s missions and training events.
Who will develops the unit Budget?
Mainly, the battalion level S4 will likely develop the unit’s budget.
What are the key factors to determine a requirement?
Cost determined by type equipment
Amount of equipment OH
Purpose of the equipment
Age of the equipment
New equipment fielding

27. LSA Summary In this LSA Summary, we’ve discussed:
Show Slide #27 – LSA Summary
In this LSA Summary, we’ve discussed:
What is an appropriation
Requirement Owners
Budget Development

28. Phase Plan Required Information
Organization / Unit
Requirement Description
Period of Performance
Estimated Amount
Month Required
Funding Type
Cost Collector
Show Slide #28 Phase Plan Required Information
* Organization / Unit- the activity who plans to expend the funding
* Requirement Description-basic description of the item, service or supply being purchase
* Period of Performance- commonly referred to PoP date, date when the funding is required. Depending on the contracting office funding my be required up to 90 days prior
* Estimated Amount- This may require doing some work ahead of time: options are to research historical data to see how much it cost last year, pull the contract and verify the cost, or do some research to get an estimated cost (can also verify against other organizations if they already have purchased the same good or service
Month Required- Month expected to need the funding; this may be up to 90 days prior to the PoP.
Funding Type- this is O&M, Milcon, RDT&E or procurement and generally the SAG that supports this funding
*Cost Collector- this is the WBS, IO or Cost Center: these are usually tied to the organization or event driven depending on how cost is tracked

29. CBE Format S8 should compile Battalion CBEs
Show Slide #29: CBE Format
- Should compile Battalion CBEs
- IPR For Approval
- S8 will finalize CME for CMD approval (usually late July)
S8 should compile Battalion CBEs
Including any additional BDE funding
IPR for Staff Approval
S8 will finalize CBE for CMD approval (usually late July)

30. Spend Plan Format (Example)
Show Slide #30: Example Spend Plan Format (Example)
Each unit should implement a phase plan for resources purposes.

31. Considerations for Spend Plan
Annual Funded Program (AFP) is not an open check book
Do not expect to receive all of your AFP in the 1st QTR
Expect Quarterly Allotments/Allowance
Monthly roll-up of expenses requiring funding will generate plan
Special attention to starting month and last month of FY
Congressional Mandate of 80/20 by close of July
Show Slide #31: Considerations for Spend Plan
The following are consideration for Phase Plan:
- AFP (Annual Funded Program) is not an open check book
- Do not expect to receive all of your Annual Funded Program in the 1st QTR
- Expect Quarterly Allotments/Allowance
- Monthly roll-up of expenses requiring funding will generate plan
- Special attention to starting month and last month of FY
- Congressional Mandate of 80/20 by close of July

32. Realities about Financial Resources
Never enough
Restrictions attached to public funds cannot:
exceed ceilings, limitations, targets, etc.
shift funds without prior approval
use appropriation for other than stated purpose
Declaration of Continuing Resolution Authority (CRA)
Show Slide #32: Realities about Financial Resources
Some problems with Financial Resources
Why do we have to budget? Because there is never enough money.
- If we got all the money we wanted – we wouldn’t need to budget
- Since that is not the case – we need to budget
We also are subject to many restrictions on the money that we do get
- Ceilings, limitations – also many times we can’t shift money between programs

33. Check on Learning Name some of the problems about financial resources.
Q1: Name some of the problems about financial resources.
A1: Some problems with Financial Resources:
There is never enough money.
If we got all the money we wanted – we wouldn’t need to budget - Since that is not the case – we need to budget.
We also are subject to many restrictions on the money that we do get - Ceilings, limitations – also many times we can’t shift money between programs.
Q2: List some of the considerations for a phase plan.
A2: The following are consideration for Phase Plan:
AFP is not an open checkbook
Do not expect to receive all of your Annual Funded Program in the 1st QTR.
Expect Quarterly Allotments/Allowance.
Monthly roll-up of expenses requiring funding will generate plan.
Special attention to starting month and last month of FY.
Congressional Mandate of 80/20 by close of July.
Show Slide #33: Check on Learning
Name some of the problems about financial resources.
Some problems with Financial Resources:
There is never enough money.
If we got all the money we wanted – we wouldn’t need to budget - Since that is not the case – we need to budget.
We also are subject to many restrictions on the money that we do get - Ceilings, limitations – also many times we can’t shift money between programs.
List some of the considerations for a phase plan.
The following are consideration for Phase Plan:
AFP (Annual Funded Program) is not an open checkbook
Do not expect to receive all of your Annual Funded Program in the 1st QTR.
Expect Quarterly Allotments/Allowance.
Monthly roll-up of expenses requiring funding will generate plan.
Special attention to starting month and last month of FY.
Congressional Mandate of 80/20 by close of July.

34. LSA Summary Show Slide #34: Summary In this LSA, we learned:
Phase Plan Required Information
Considerations for Phase Plan

35. Goal of CBE and Spend Plan
Goals with price tags
Plan for budget year(s)
Ensure efficiency to evaluating planned work with actual execution data
Show Slide #35: Goal of CBE and Spend Plan
Goals with price tags
Plan for budget year(s)
Ensure efficiency to evaluating planned work with actual execution data 35

36. CBE vs Reality UFR/Decrement List August Timeframe
1BCT CBE FYXX
*TRM Model FYXX
Delta FYXX
$5,700,000
$4,600,000
$1,100,000
UFR/Decrement List
August Timeframe
Build Budget Requirements with % for discretionary
Show Slide #36: CBE vs. Reality
Not every can be acquired with the funding allow to each unit. Controls and proper measures must be in place. The unit has to develop what are the most important items. What equipment is needed for the day to day, what is needed for training and that is when the UFR / Decrement
Lists are efficient.
*Training Resource Model

37. Unfunded Requirements (UFR) List
Prioritized UFR list - supported by impact statement for each UFR
Show Slide #37 Unfunded Requirements (UFR) List
Why do we make this list? In case we get more money than what we expected
Show UFR chart – The top one is the most important requirement that didn’t get funded
Impact statements – also write a statement for each UFR giving the “So What”
- Describe what happens because its not funded, impact on mission
- Are there certain areas to concentrate on when writing up – yes
- Health affects, safety, QOL, readiness
- May help later on when money appears or at the PBAC’s
(If money appears - usually occurs at end of year and it goes to the one that has a need for it – if you already have the statements written up and handed in – your ahead of others)
What happens if we get less money than expected? – Use the decrement list
Some RMs like to fund the good to have items and then put the mission required

38. Emerging Requirements Issue Sheet
(ERIS)
Once Units receive their initial funding distribution, using their CBE:
Determine any shortfalls
Review and submit
If approved, will be funded internally
Show Slide #38: Emerging Requirements Issue Sheet (ERIS)
Bullet 2- If Units have shortfalls, develop their ERIS/UFR utilizing the ERIS form along with backup documentation. If the ERIS is related to component/equipment shortages, must be validated by the Unit PBO and G4 for PBO related items, not consumables.
Bullet 3- All ERIS should be reviewed by the S8 and approved by the Commander before submission to the G8 for review
G8 will submit to the Command Group for review and approval.
Bullet 4- if no funds are available internally, ERIS submitted to Corps for review, approval and funding; if no funds at the Corps, G8 is notified to load into ERIS system which goes directly to FORSCOM for review, approval and funding if available G8 is able to track progress in ERIS system.

39. Decrement List
List of funded requirements which will be eliminated if the activity’s funding is reduced:
Prioritized from least important to most important
Usually a percentage total dollar guidance
Show Slide #39: Decrement List
If we get less funding than expected – we need to know what were are not going to fund
Show Decrement Chart – Least important to most important
Often receive guidance such as –”Prepare a decrement list for 20% of your guidance” or “Be prepared for a 20% cut”
Again make your impact statement

40. Continuing Resolution Authority (CRA)
Normal start-up to the FY; duration varies
Potentially strains funding resources during 1st Quarter
Allotments/Allowance will be sporadic
Major training events can suffer; communication with G8
Short notice with funding availability
Show Slide #40: Continuing Resolution Authority (CRA)
When Congress and the president fail to agree on and pass one or more of the regular appropriations bills, a continuing resolution can be passed instead. A continuing resolution continues the pre-existing appropriations at the same levels as the previous fiscal year (or with minor modifications) for a set amount of time. Continuing resolutions typically provide funding at a rate or formula based on the previous year's funding. The funding extends until a specific date or regular appropriations bills are passed, whichever comes first. There can be some changes to some of the accounts in a continuing resolution. The continuing resolution takes the form of a joint resolution and may provide bridging funding for existing federal programs at current, reduced, or expanded levels

41. CBE Influences Unit’s Mission
Continuing Resolution Authority (CRA) may cause issues during the 1st Quarter
Training events (EIB, EFMB, FTX, MTT)
TDY (Temporary Duty Travel)
O&M (Age of Fleet)
CTC Events
Deployment
Must Fund Bills (Civilian Pay)
Battalion Level Planning and Above
Show Slide #41: CBE Influences
Congress requires by law that every federal organization spend 80% of AFP NLT 31 July.
CRA can reap havoc on a budget; spending levels are locked at the same as the previous year and no new starts can occur until a budget is signed into law. Contracting publishes end of year guidance usually at the end of the 3rd quarter or beginning of the 4th. This guidance usually covers dollars amounts of when the requirements package and funding must be to contracting in order to be executed prior to the end of the fiscal year.
It is not a good idea to schedule major training events during the first or fourth quarters due the possibility of a CR in the first quarter or not having enough funding come the end of the 4th quarter (may also cause the organization to have difficulty reaching the 80% mandate.
When purchasing equipment, building or starting a project; be sure to think about the second and third order of effects. You may have to increase the budget in other area to accommodate for these items. Ex: power/water for a building, maintenance for equipment or even parts for normal wear and tear, or even preparation for a building may cause you to have to pay for environmental test.
Know if you will have bills that will come in during the 5th and 6th quarter and ensure to budget for in the fiscal year of execution. For example: Transportation, electric, and phone bills.
Be mindful when using O&M funding to perform minor construction. Many times a cost overrun could cause the project to go over the threshold and create an ADA.
Many times there are multiple ways to accomplish a mission, a simple rule is to find the best way with the best cost. Often it is worth the cost savings to still accomplish the mission and save money to use for another mission.

42. Quarterly Allotments and Control Funding
AFP usually distributed quarterly
Allows for monthly adjustments during each quarter outside of 1st (CRA) and 4th (EOY)
AFP is not available all at once
Requires communication with Command
Control Funding
The WBS (Work Breakdown Structure = CJ20N) is your best friend. (Checking accounts for units, training events, etc.)
Communication, communication, communication
Transparency; publish Status of Funds (SoF)
Training at the battalion level
Key relationships Motor Pool Warrant and BDE S4 (GCSS-Army)
Show Slide #42 Quarterly Allotments

43. Hard Stop Report – FMAVCR02
Show Slide #43 Hard Stop Report –FMAVCR02
GFEBS performs real-time checking of the availability of funds in order to identify possible budget overruns when funds are being committed. It generates a “Hard Stop,” i.e., an insufficient funds error message in those situations where an over-obligation might result and places the action on hold, preventing an order from proceeding unless or until: (a) the amount on the document generated by the user is changed to match
the available funds; (b) sufficient funds are made available; or (c) the Hard Stop is overridden by a higher level authority. The person having override authority can consult a GFEBS real-time status report before deciding whether to override the hard stop or let it stand. The hard stop feature applies to formal funds distributions.
Spending exceeding informal managerial targets set at lower levels will not trigger a hard stop unless GFEBS determines that there is insufficient funding remaining at the lowest level of formal funds distribution.

44. Emerging Requirements Issue Sheets (ERIS)
Budget Cycle
FY Appropriation
Initial Funding
Phase Plan
Emerging Requirements Issue Sheets (ERIS)
MACOM Funding Letter
Mid Year Review
CBE Development
G8 Guidance
Funding Pulled
DFAS MOI
Year End Close
Show Slide #44: Budget Cycle
FY Appropriation- One Year Appropriation: 1 October thru 30 September
Initial Funding- Initial Funding Distribution to Units in October based on Command Budget Estimate (CBE) requirements developed in June/July of previous FY
Phase Plan- Phase Plan development in October based on initial funding and valid requirements identified from CBE
Emerging Requirements Issue Sheets (ERIS)- also known as Un-Financed Requirements (UFR) developed starting in November and throughout the FY based on shortfalls and any other new requirements
MACOM Funding Letter issued through ACOM to the Division and down to the units around December time frame (4 star to 3 star level and so on)
Mid-Year Review is in March/April; reviewing execution and determination of funding of ERIS/UFRs
CBE development in June/July for the next FY requirements
G8 sends out guidance for Year End Close Procedures and cutoff dates starting in 4th Qtr.
Funding pulled from Brigades/Staffs and consolidated at the G8 around Mid-September; G8/G4 reviews requirements and makes approvals on a daily basis
DFAS publishes a Memorandum of Instruction
Year End Close on 30 September

45. Command Budget Estimate Project
Show Slide #45: CBE Project
Part 1: Given on Day 2 after the lesson presentation
Part 2: Given on Day 5
Part 3: Presented by small groups on Day 10

46. Check on Learning What is the decrement list?
Q1: What is the decrement list?
A1: List of funded requirements which will be eliminated if the activity’s funding is reduced.
Q2: When is the mid year review and what it reviews?
A2: Mid-Year Review is in March/April; reviewing execution and determination of funding of ERIS/UFRs
Q3: What is the CRA?
A3: A continuing resolution continues the pre-existing appropriations at the same levels as the previous fiscal year (or with minor modifications) for a set amount of time. Continuing resolutions typically provide funding at a rate or formula based on the previous year's funding.
Show Slide #46: Check on Learning
What is the decrement list?
List of funded requirements which will be eliminated if the activity’s funding is reduced.
When is the mid year review and what it reviews?
Mid-Year Review is in March/April; reviewing execution and determination of funding of ERIS/UFRs
What is the CRA?
A continuing resolution continues the pre-existing appropriations at the same levels as the previous fiscal year (or with minor modifications) for a set amount of time. Continuing resolutions typically provide funding at a rate or formula based on the previous year's funding.

47. LSA Summary In this LSA, we’ve discussed: Goals of CBE and Phase Plans
Show Slide #47: LSA Summary
In this LSA, we’ve discussed:
Goals of CBE and Phase Plans
UFR List
Decrement List
CRA

48. Complete Command Budget Estimate (CBE) and Phase Plan
FC Leaders in a classroom environment working as a member of a small group, using FM 1-06, personal experiences, discussion, handout and CBE practical exercise.
Complete Command Budget Estimate (CBE) and Phase Plan with at least 80% accuracy by: defining the CBE development process and planning; identifying the five common types of appropriations and funding source requirements; identifying the phase plan requirements and format; and completing a CBE and phase plan.
Show Slide #48: Terminal Learning Objective
Facilitator’s Note: Restate the TLO
Action: Complete Command Budget Estimate (CBE) and Phase Plan
Conditions: FC Leaders in a classroom environment working as a member of a small group, using FM 1-06, personal experiences, discussion, handout and CBE practical exercise.
Standards: Complete Command Budget Estimate (CBE) and Phase Plan with at least 80% accuracy by: defining the CBE development process and planning; identifying the five common types of appropriations and funding source requirements; identifying the phase plan requirements and format; and completing a CBE and phase plan.