1. Understanding the Financial/Resource Management Environment:
- DoD Resource Environment: 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.
- 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.
- Army Comptroller Proponency (ASAFM)
- Audit Readiness (D, FO)
- Army Working Capital Fund (AWCF) (ABO)
- Culture of Cost (DASA(CE))
Defense Programs, Syracuse University:
COMM (315) 443-2898
Send email to:
Tom Willson, Associate Director, Defense Programs