Army Comptroller Course
Learning Objectives
1. Understanding the
Financial/Resource Management Environment:
- Role of the Resource Analyst:
examines the roles and functions of the
financial/resource analyst; the intra-working of
the RM functional staff; the relationship
between the RM, the functional staff and the
commander; and the role of consensus building,
trust and credibility in the RM function. It
also examines the function of strategic planning
in resource/financial management. It examines
how the analyst assists in developing a Culture
of Cost.
- Cost and Economic Analysis:
examines the fundamental principles of cost and
economic analysis to gain an understanding of
the relationship between fixed and variable
costs, incremental costs, offset costs, and sunk
costs relative to command flexibility.
- Legislative Process:
examines the federal budget process and national
fiscal policy to include fiscal discipline,
entitlement programs (Social Security, Medicare,
Medicaid, etc.), discretionary spending (Defense
& non-Defense), and revenue. Outlines the US
Congress decision-making structure and process
for budget, authorizations, and appropriations.
Students will be given a practical exercise to
develop familiarity with congressional
appropriation committee and conference reports,
and the general provisions.
- Ethics and Internal Controls:
outlines the ethical requirements of Financial
and Resource Management. The students will gain
an understanding of the ethical dilemmas they
will face through the use of exercises and case
studies.
2. Understanding
Financial Management:
- Planning, Programming, Budgeting, and
Execution (PPBE) Overview: outlines the
PPBE process–specifically planning, programming,
and budget formulation. Provides an overview of the
roles, missions, organization, and structure of
the DoD and how this impacts Army
decision-making. Each
part of the PPBE process is examined from a
conceptual and operational view (DoD, joint,
HQDA, Command, and Installation) stressing
understanding the decision making process(es),
defining and challenging assumptions,
identifying and quantifying risk, consensus
building, and internal & external factors that
impact Army decision-making.
- Rules and Tools: examines
the rules & tools of resource management--to
include: requirements determination, analysis
of unfinanced requirements, conducting decrement
drills, analyzing efficiencies, role of budget
execution in closing out the fiscal year, and
application of fiscal law.
- Automated Tools for Commands
Analysis: outlines the major databases
used by HQDA to document requirements, dollars,
and manpower, as well as identifying the
proponent agency. Also examines selected
automated tools that are used to manage
resourcing data during the PPBE process.
Special emphasis is devoted to the PROBE
database, and PPBE Tools. Students will be given
a practical application to use PPBE Tools to
retrieve data from PROBE to be used in the
Commands Analysis.
- Commands Analysis: students
will analyze selected Army Commands (ACOMs)/Army
Service Component Commands (ASCCs)/Direct
Reporting Units (DRUs)/Field Operating Agencies
(FOAs) to develop a basic appreciation of a
system approach to managing the Army, understand
significant functions performed by each
organization, levels of resourcing (dollars and
manpower), major inputs and outputs, major
internal and external influences, persona of the
organization and how it reflects “an Army with a
joint expeditionary mindset,” and
interrelationships with other Army organizations
/ Combatant Commanders (COCOMs). Results will be
presented to their class.
3. Understanding
Resource Management:
- Manpower and Personnel Overview:
examines the basics of the manpower and
personnel systems. It includes the TAA process;
MTOE and TDA documentation; manpower, personnel,
and budget interface; workforce issues;
accounting for contractors; and the use of
civilian and contractor personnel in deployed
operations.
- Reprogramming & Supplementals:
examines the different processes and authorities
through which changes to Congressionally
appropriated funding are made. Types of
reprogramming actions and the impact of General
Provisions in both Appropriation & Authorization
Acts are discussed.
- Congressional Insight: examines the
federal legislative process and key factors that
influence decision-making within Congress.
Groups role play a freshman member of the House
of Representatives over a 2-year term: 1) it
demonstrates the kinds of pressures confronting
a Congressional representative, and 2) it
emphasizes the requirement for collective
decisions and compromise among diverse, often
opposing points of view.
- Normalization: examines the
concept of manpower and budget normalization and
its use in analysis and creating dialogue
between different levels internal and external
to an organization. Students participate in a
series of practical exercises to develop their
skills.
- Appropriation Analysis:
students will analyze selected major Army
appropriations relative to purpose, time, cost
drivers, and funding trends. The
interrelationship between the appropriations is
also examined. Results will be presented to
their class.
4. Process Integration:
- Fifth Theater Army Command (V TAC)
Funding Letter Simulation: this
simulation places students in the role of an
Army Command staff and requires them to reduce
the budget during the year of execution.
Students develop alternative courses of action,
along with appropriate guidance for subordinate
units. Simulation examines the interpretation of
command guidance, assumptions, fixed and
variable costs; reimbursable costs, elements of
resource (EOR), civilian manpower issues of RIF
and hiring freezes, imposition of financial
controls, and risk and consensus building.
- Financial, Manpower, and Budget
Controls: examines the rationale and
impact of placing controls (fences, ceilings,
floors, and targets) on commands and agencies.
Students are provided case studies involving the
issues of controls at the HQDA, Command, and
Installation level and asked to identify
advantages, as well as disadvantages, and make
recommendations.
- Analysis of Audits:
students will review selected audits,
summarize the results and make recommendations
on how the results could be applied to Army
managers and the Army overall. Results will be
presented to their class.
- Fort Erehwon Simulation:
this simulation places students in the role of
an installation staff and requires them to
reduce the budget during the year of execution.
Simulation examines the interpretation of
command guidance, fixed and variable costs;
reimbursable costs, civilian manpower issues of
RIF and hiring freezes, imposition of financial
controls, assumptions, and risk and consensus
building.
Guest Speakers:
- Army Comptroller Proponency
- General Fund Business Enterprise
System (GFEBS)
- Army Working Capital Fund (AWCF)
- Culture of Cost
- ACOM/Installation Resource Manager
Eligibility/Application Requirement:
Comptroller Proponency Office OASA (FM&C):
ASA(FM&C) Web site
E-mail:
proponency@hqda.army.mil
Course Content:
Defense Programs, Syracuse University:
COMM (315) 443-2898
Send email to:
Tom Willson,
Associate Director, Defense Programs
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