Define CBE & Spend Plan Principles

Define CBE & Spend Plan Principles
U.S. ARMY SOLDIER SUPPORT INSTITUTE NONCOMMISSIONED OFFICER ACADEMY Show Slide #1: Spend Plans Title: Spend Plans References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation 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. 1

Terminal Learning Objective
Action: Define CBE & Spend Plan Principles 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: With at least 80% Accuracy learners must demonstrate proficiency with: Define CBE Define Spend Plan Explain the flow of funds Understand the CBE Planning Cycle Develop a Spend Plan Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Define CBE & Spend Plan Principles 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: With at least 80% Accuracy learners must demonstrate proficiency with: - Define CBE - Define Spend Plan - Explain the flow of funds - Understand the CBE Planning Cycle - Develop a Spend 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. 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):

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 3: Problems with 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 Requirements Funding

What is a CBE? 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. Show Slide #5: Budget What is a spend plan – here is the formal definition - Written process of how we are going to spend resources to accomplish the mission

The Process Prior to the FY start, around May-June of each year the S8 will disseminate a data call to units and staff elements for their Budget Estimate Submission (BES) for Sustainment dollars only. The BES is simply their budget request for the subsequent fiscal year. It is important for all units and staff elements to accurately forecast their annual requirements with a Phased Obligation Plan (POP) that shows their monthly budgets, or in other words, their Spend Plan. Based on submissions, the Brigade Resource Management Office (S8) develops a Command Budget Estimate (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. Overview of the CBE and Spend Plan Process.

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 #4: Why Do We 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.

Why Plan? (Continued) HQ’s use spend plans to determine timing & amount of funding allotment to disburse Consideration must include type of funding (Purpose, Time and Amount) Account for month by month fiscal year funds required to fund a mission Show Slide #7: Spend Plans Continued 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.

Goal of CBE & Spend Plan Goals with price tags Plan for budget year(s)
Ensure efficiency in evaluating planned work with actual execution data SHOW SLIDE 8: Ways of Looking at a Budget Different perceptivities of what a budget is - Should be an agreement between you and your boss on where you will spend your money

Critical Planning Essentials
Training O&M Mission required contracts that must be paid Equipment and Supplies Civilian pay and entitlements Other requirements Show Slide #9: Spend Plan Development 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.

Spend Plan Required Information
Organization/Unit Requirement Description Period of Performance Estimated Amount Month Required Funding Type Cost Collector Show Slide #10: Spend 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

Budget Practical Exercise
Show Slide #10: Spend 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

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 Year End Close SHOW SLIDE 9: 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 Year End Close on 30 September

Fiscal Year Overview SHOW SLIDE 8: FY Overview

Appropriations An act of Congress providing budget authority to incur obligations for a specified purpose and to make subsequent payments from the treasury of the United States Appropriations are classified as annual, multiple-year, or no year SHOW SLIDE 4: 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

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 4: Refresher 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

Flow of Funds CONGRESS TREASURY OMB DoD HQDA APPROPRIATES
APPROPRIATION ACTS APPROPRIATES TREASURY OMB DoD APPORTIONS ISSUE WARRANTS ALLOCATES/ RELEASE of PROGRAMS HQDA SHOW SLIDE 3: Flow of Funds ALLOCATES Commands / Agencies

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 9: *CTC – Combat Control Centers

BAG & SAG Details (Example)
SHOW SLIDE 14: BAG & SAG

Mission Funds Overview
SHOW SLIDE 13: Mission Funds Overview

Operational Army Organization
SHOW SLIDE 6: Operational Army Organization Not to insult anyone, but we need to show the rank structure associated with the size of a unit. This helps the RM associate rank with importance and command responsibility. Our focus will be at the Brigade Level S8 Office.

CBE Planning Cycle SHOW SLIDE 10: CBE Planning Cycle
The process starts in late April or early May. It is critical to coordinate with the S3, S4 and BDE XO at the beginning of the process. The S3 knows the mission, the S4 knows what resources are needed to accomplish the mission and the S8 identifies the funding to accomplish the mission. Ultimately, the BDE Commander will approve the CBE based upon the staff input.

OPORD for CBE Planning OPORD published Commander’s Intent Execution
S8 Office production Key Players Schedule 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.

CBE Influences Unit’s Mission
Continuing Resolution Authority may cause issues during the 1st Quarter Training events (EIB, EFMB, FTX, MTT) TDY O&M (Age of Fleet) CTC Events Deployment Must Fund Bills Battalion Level Planning and Above Show Slide #11: Spend Plan 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.

Initial Planning Meeting
Training Calendar Deployment Schedule S3/S4/S8 & BDE XO Validate “Road to War” Identify potential issues or problems Recognize uncertainty Initial Planning Meeting(s) 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.

Requirement Owners Plans & Operations (S3) Resource Requirements (S4)
Funding Requirements (S8) 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

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 – NTC, JRTC, MFO, JCS? Supporting programs – ERP, CNP, JTF? BDE S3 POC SHOW SLIDE 11: Unit and Mission 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?

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 12: Equipment 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

Considerations Class I (Ice) Class II (General Supplies)
Equipment, Furniture Not Food, Water Class I (Ice) Class II (General Supplies) Class III (All POL) Class VIII (Medical Supplies) Class IX (Repair Parts) DOL Maint. DOL HAZMAT TDY Trans Costs Printing Training Contracts Pens, Paper, Paper Products Latrines, Off-site expenses, MTT Training Materials, Certificates Fuel, Division Requirements FedEx Shipping, To/From Training Events Training & Real World 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 Class II - Clothing And Equipment - individual equipment, tentage, organizational tool sets and kits, hand tools, unclassified maps, administrative and housekeeping supplies and equipment. Class III 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 Class IV - Construction materials, including installed equipment and all fortification and barrier materials. Class V Class V - Ammunition of all types, bombs, explosives, mines, fuses, detonators, pyrotechnics, missiles, rockets, propellants, and associated items. Class VI 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 Class VII - Major end items such as launchers, tanks, mobile machine shops, and vehicles. Class VIII 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 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 Training Events, Schools, Official Travel Vehicles Maintenance & Shop Stock

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 req’d Use published Division format for estimations Final approval BN Commander 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.

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 Example of other requirements to consider when developing the CBE. Most of these will be provided from the Division G8 office as to the requirement. Other requirements may require research on the S8’s behalf IOT determine the expense involved.

TAXES FOR CENTRALIZED CONTRACTS (Example)
Example of requirements provided by Division G8 office for the upcoming FY.

Off Site Funding Requirements
FTX Example Off Site FTX Element Size Transportation Off Site Funding Requirements Maintenance CLS IX Training Recovery Costs Supplies CLS I, II, III, VIII Equipment Costs TDY Other Costs Printed Materials Contracts FBE Total Cost 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.

FTX Example Off Site FTX for Alpha Company;
Training Dates 1 April – 21 April Expenses CLS II CLS III CLS VIII CLS IX Contracts Off Site WBS Transportation TDY $26k $20k $12k $80k $16k $30k $10k $6k $200k After considering the requirements IOT conduct the FTX Example, the above represents what those funding requirements might be in the example. This will provide a direct correlation to the CBE regarding the total annual funding. Using this example, you can easily understand how several staff offices are involved IOT build the budget for the FY.

CBE Format S8 should compile Battalion CBEs
Including any additional BDE funding IPR for Staff Approval S8 will finalize CBE for CMD approval (usually late July) The Division G8 will provide a format for submitting the annual CBE. It is advised to use that format for your brigade’s planning purposes IOT prevent additional work for your S8 office. Keep it simple. After all the funding requirements are determined, the total funding will be input in the CBE format and presented to the Commander for approval.

Command Budget Estimate
G8 sends, annotates and collaborates CDR approves Determines funding distribution Develops UFRs Develops Phase Plans SHOW SLIDE 15: CBE Bullet 1- G8 sends OPORD tasking Brigades, HHB and Staff in June/July time frame for next FY requirements to support Commanders mission and training guidance; G8 will annotate on the CBE form, the taxes for the Centralized Contracts as must fund bills G8 in collaboration with S8, S3 and S4 develop CBE Bullet 2- Commander must approve CBE before submission back to G8 for review, validation and consolidation Bullet 3- Used for determining funding distribution upon receipt of initial funding from Higher HQs and approval from SMC Bullet 4- Used for development of Un-Financed Requirements (UFRs) / Emerging Requirements Issue Sheets (ERIS) Bullet 5- Used to development phase plans

DIVISION LEVEL CBE BREAKOUT
Example of a Division level CBE breakout and total funding request for FY. Notice the “type of funds” as some of those funds would be considered “fenced.”

CBE vs. Reality 1BCT CBE FYXX TRM Model FYXX Delta FYXX $5,700,000
$4,600,000 $1,100,000 CBE vs. Reality Ultimately, the CBE is for planning purposes and does not directly attribute to the brigade’s AFP. It will provide for critical funding requirement planning and determine any shortfalls that may exist prior to the start of the FY. Even though the CBE does not directly relate to the total dollars you will receive for the FY, it is not a finger drill in any manner. This CBE will assist the Division G8 to determine funding for the Brigades and seek additional funding if required at the CORPS level. Additionally, this will assist your brigade’s UFR/Decrement list if those decisions must ultimately be determined as a result of a shortfall in funding. UFR/Decrement List August Timeframe Build Budget Requirements with % for discretionary

Unfunded Requirements (UFR)
List List of unfunded requirements due Prioritized UFR list - supported by impact statement for each UFR SHOW SLIDE 12: 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

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 #13: 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

POP / Spend Plan It is important for all units and staff elements to accurately forecast their annual requirements with a Phased Obligation Plan (POP) that shows their monthly budgets, or in other words, their Spend Plan. Phased Obligation Plan/Spend Plan/Phase Plan Definition of the above.

Considerations for Spend Plan
AFP (Annual Funded Program) is not an open check book 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 Considerations for Spend Plan Development You will need to explain that the approved AFP for the FY does NOT mean all funding is immediately made available for execution. Additionally, there will be periods (CRA, FY start, FY End of Year) where funding will be limited or not available. The Spend Plan is designed to provide a plan for when funding is necessary IOT accomplish the mission. However, this does not correlate to a guarantee of funding availability. As the comptroller, you will need to constantly explain this to other staffers and command as it is a foreign, misunderstood or unknown fact to individuals outside of the FM community. As stated previously and due to funding limitations, special consideration should be made when programming funding for October and September. Funding availability may be limited during this time of year. Additionally, the Congressional Mandate (80/20 Rule) must be adhered to at the end of July. Therefore, pay close attention to your program requirements for funding when establishing the unit’s spend plan.

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 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

Quarterly Allotments 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; analogous to a salary Requires communication with Command Quarterly Allotment basic points for reference.

Phase Plans G8 sends an OPORD Division and units are graded
G8 collaborates Submit to G8 G8 submits initial phase plans Division and units are graded Execution Rates Update Quarterly SHOW SLIDE 19: Phase Plans Bullet 1- G8 sends OPORD tasking Brigades, HHB and Staff in October time frame to determine how approved funding will be phased throughout the FY; when AFP/Allowance “Cash” is required for must fund bills and other requirements Bullet 2- G8 in collaboration with S8, S3 and S4 develop initial Phase Plans Bullet 3- Submit back to G8 for review, validation and consolidation Bullet 4- G8 submits finalized initial Phase Plans to CORPS who consolidates and submits to MACOM FORSCOM loads this information IOT provide Division’s AFP/Allowance distribution down thru CORPS to G8 based on this information; could be sent monthly or quarterly Bullet 5- The Division and each Unit is graded on execution to these plans, i.e. within 5% each month and 80% by end of July of Year of Execution Bullet 6- Keep execution rates in mind when developing Phase Plans; Keep execution rates in mind when developing Phase Plans Bullet 7- Units will also update Phase Plans on a quarterly basis for internal use or as PBG changes or MACOM data call is required; Updates to Phase Plans going to Higher HQs are only revised when tasking is sent out; typically when there are substantial program changes

FTX Example Expenses Pre Ops Post $16k $5 $8k $30k $0k $5k $6k $100k
Off Site FTX for Alpha Company; Training Dates 1 April – 21 April Expenses Pre Ops Post CLS II CLS III CLS VIII CLS IX Contracts Off Site WBS Transportation TDY $26k $20k $12k $80k $16k $30k $10k $6k $200k $16k $5 $8k $30k $0k $5k $6k $100k $4k $15 $0k $20k $39k $6k $0 $4k $30k $16k $0k $5k $61k 2QTR 3QTR MARCH APRIL MAY FTX Example regarding how it would look if broken into a spend plan for a unit. $100k $44k CLS III CLS IX Post $56k

Format S8 generated document; assistance from S3/S4
Format provided by Division for final submission; more or less detail Critical component of budget process Dividing by twelve (12) is NOT a plan, but a plan to fail

Consolidated Phase Plan Execution Program (PEP)
SHOW SLIDE 21: Consolidated PEP Example of Phase Plan from the field and the type of format that was used.

BDE Spend Plan for FY (Example)
Overall PBG Example of Brigade Spend Plan breakout from the field. Battalions Budget Brigade Budget remaining each month based upon original Phase Plan

Battalion Spend Plan for FY
FYXX Quarterly Allotment Conservative plan to allow for maximum funding to be placed at the BDE level according to needs and training plans. Units should submit spend plan for fund distribution per quarter for funding; if not submitted the funds will be evenly disbursed per month for the unit. Battalion Spend Plan example from the field.

Phase Plan Practical Exercise
Show Slide #10: Spend 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

Control of Funding Where did my funding go?
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) Where did my funding go? Control of Funding Ways to control funding at the brigade level. Communication is the greatest asset when conveying this information to the unit. Ensure it is published and units understand how the funding will be distributed over the FY.

Status of Funds GFEBS BI AS OF 9/29/2015 (28 Sep night cycle) Row Labels PBG Oblig. (Cum) Comm. (Cum) Comm. WBS Total Commited Avail PBG AFP Available AFP ALLOT Available Allot % Comm to PBG % Comm to AFP % Comm to Allot X1 15,776,016.02 15,776,014.74 1.28 100.0% 100.00% 111014W501 6,459,748.79 0.00 GCSSARMY 1,752,646.13 GFEBS 4,707,102.66 113018WEAD 3,603,603.09 623,571.97 2,980,031.12 115013W501 748,521.96 374,829.24 373,692.72 121012W501 12,032.00 121012WEAD 2,635.00 121012WFBD 2,565.00 121014W501 2,307.99 121018QPSG 152.00 121018VFRE 4,462,349.04 4,198,213.37 264,135.67 121018VOPR 60,393.76 13735AVFRE 421,507.39 395,693.34 25,814.05 451020W501 198.72 (198.72) #DIV/0! 451020WEAD 200.00 0.0% 0.00% Grand Total Status of Funds example from the field. This shows the types of funds and current status of those funds for each unit.

Hard Stop Report – FMAVCR02
Example of the FMAVCR02 T-Code in GFEBS and GCSS-Army aka the “Hard Stop Report.”

CAB S8 Considerations There are minimal differences in S8 duties between Combat Aviation Brigades (CAB) and BCT’s or other units. What I have identified below are the most critical differences besides the obvious $$$$. KEY CAB S8 POC’S AOG’S: AIRCRAFT ON GROUND AIRCRAFT MDS Cost Factors FHP CREDITS: FLYING HOUR PROGRAM CREDITS CAB S8 Considerations and the important differences.

KEY POCs The most important POC within CAB that is associated with S8 function is the SPO AVN/Brigade Aviation Maintenance Office (BAMO). The BAMO at the warrant officer four (W4)/warrant officer five (W5) level manages personnel, supply, equipment, and facility assets to maintain and repair Army rotary- and fixed-wing aircraft. More than 80% of the CAB’s annual PBG will be FHP Funding MDEP VFHP. The BAMO office manages that funding not the S4 office. This funding can only be used for CLS IX parts and CLS III fuel for Army rotary- and fixed-wing aircraft only. KEY POCs The difference between a CAB and any other brigade level unit when dealing with important personnel. The BAMO is one of the key players a CAB S8 should befriend.

Aircraft on Ground (AOG)
The definition of AOG requisition is that aircraft is 100% Non-Mission Capable (NMS) and the current operational status of that aircraft is RED X condition. Therefore authorizing 02 priority walkthrough request. The importance for the S8 is to validate the request and funding is available. The obligation will be manually inputted by the SOS (Special Operations Squadron). You will not see these items in ZPARK. A Good practice is to keep an excel spreadsheet to ensure the obligation is created by SOS and verify PO is generated in GCSS-Army. Due to the dollar value of these request(s), if you do not track them you could have millions of dollars of unobligated funding as we have experienced in the past. AOG definition and why it matters to the CAB S8.

CF NON-ARMY MANAGED ITEMS
AIRCRAFT MDS Model Design Series (MDS) identifies the various aircraft models and the different components that form the cost factor funding. The approved hours are multiplied by the model cost factors total. MODEL CF CONSUMABLES CF NON-ARMY MANAGED ITEMS CF POL CF REPARABLES TOTAL AH-64D $231.84 $526.18 $452.20 $3,056.69 $4,266.91 CH-47D $230.07 $1,022.46 $1,240.86 $3,793.75 $6,287.14 CH-47F $902.77 $906.26 $3,173.61 $6,223.50 HH-60M $155.96 $312.93 $410.76 $1,895.25 $2,774.90 OH-58C $7.18 $47.68 $80.22 $380.23 $515.31 OH-58D $135.39 $277.42 $130.43 $1,038.32 $1,581.56 UH-60A $232.66 $551.94 $2,595.71 $3,791.07 UH-60L $151.69 $317.84 $1,501.89 $2,382.18 UH-60M C12 $0.00 $370.00 LUH $270.00 Model Design Series or MDS will provide a breakout of various aircraft models and the cost factors when operating or building the FHP.

FHP CREDITS The CAB receives very large credits from the turn-in of recoverable parts that have turn-in credits. These credits can have a major impact to your disbursements and available funding from month to month. Again the key is to work with the BAMO to see what credits are awaiting posting and run GCSS-Army reports to track credits. The key to CAB S8 success is the relationship and communication with the BAMO Office understanding their processes and how they impact funding. Credits must be tracked closely within a CAB. It is a critical factor due to the large amount of funding that can reside within the credits to be turned-in at the CAB level.

ERIS/UFR Once Units receive their initial funding distribution, using their CBE Determine any shortfalls Review and submit If approved, will be funded internally from CG withhold if available SHOW SLIDE 22: EMERGING REQUIREMENTS ISSUE SHEET (ERIS) / Unfunded Requirements (UFR) 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

Check on Learning Congress mandates that each Federal organization must be obligated by ________ % by 31 July each year. A key consideration when formulating a spend plan is _________, _________, and ________. Show Slide #14: LSA #1 Check on Learning Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given. Note: Animated slide Q1: _____ _____focuses on the efficient and effective use of all resources used by each organization. A1: Cost Planning Q2: Anticipated Primary Costs are Planned on what objects: A2: 1. Cost Centers; 2. Internal Orders; 3. WBS Elements

Check on Learning When is a Mid-Year Review conducted?
What is an appropriation? What are the seven steps of the Phase Plan? SHOW SLIDE 23: Check on Learning Bullet 1: Mid-Year review is conducted in March/April (slide 9). Bullet 2: An appropriation is 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 (slide 4) Bullet 3: G8 sends OPORD; G8 collaborates; submit to G8; G8 submits initial phase plan; units are graded; execution rates; update quarterly (slide 19)

LSA #1 Summary Show Slide #15: LSA #1 Summary
Facilitator's Note: On the first part of the lesson, we identified obligation management; we learned about the importance of obligation management and went over the obligation stages. “Or” Facilitator, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

Show Slide #113: Questions?

Terminal Learning Objective
Action: Define CBE & Spend Plan Principles 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: With at least 80% Accuracy learners must demonstrate proficiency with: Define CBE Define Spend Plan Explain the flow of funds Understand the CBE Planning Cycle Develop a Spend Plan Show Slide #114: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Define CBE & Spend Plan Principles 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: With at least 80% Accuracy learners must demonstrate proficiency with: Define CBE Define Spend 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. 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):

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