S142ISG Study Guide

US ARMY COMMAND AND GENERAL STAFF COLLEGE
US Army Command and General Staff School

Command and General Staff Officer Course (CGSOC) Common Core
S100: Sustaining the Competitive Advantage
S142: Resource Management & Fiscal Stewardship

S142SG: Study Guide/Graphic Organizer
Complete this study guide as you conduct your readings and review class slides to help you to
organize your thoughts and to help to codify the material into your memory a little better.
Reading A: Resource Management and Fiscal Stewardship
1. What are the three tenets of fiscal law? Define each.

Time
Purpose
Amount
2. Name and define the categories of congressional appropriations.

Military Construction (MILCON)
Procurement (OPA)
Research, development, testing and evaluation (RDT&E)
Military Personnel Army (MPA)
Operational & Maintenance Army (OMA)
3. To you, what are the top three (3) most important resource management responsibilities of the
BDE/BN S8/RM?
Review accountability reports
manage resources effectively
DeObligations
4. Describe an organization spend plan. Generally, what is the largest driver in development?
Operational and unit readiness reasons (training)
5. What is the role of the BN/BDE XO in unit budget management?
Manages execution of budget
ensures proper staff are at the meetings
Focuses on resourcing for subordinate units
6. What are the two major enterprise systems used for budget management? Describe each.
General Fund Enterprise Business System (GFEBS)
Global Combat Support System Army (GCSS-A)
7. What is the control measure within GCSS-A that unit requires two-person validation for both
requirement and fiscal availability for certain requisitions? Why is this important to you?
ZPark
8. What is an unfinanced requirement (UFR)?

Requirements that were not funded for the FY
9. What is an Anti-Deficiency Act (ADA) violation?
Violation of time, purpose, or amount
S142 Study Guide 1 June 2023

10. What is an unauthorized commitment (UAC)?
an agreement that is not binding solely because the Government representative who made it lacked
the authority to enter into that agreement on behalf of the Government
Fiscal Stewardship
1. Self-define fiscal stewardship:

careful and responsible management of those resources entrusted to the government to execute
responsible governance
2. What is a deobligation?
Act of moving unused funds back into the general account when the expense is less than the
obligation
3. What is the Army CAER Program’s purpose?
Enterprise effort to increase leadership involvement in fiscal resource stewardship to maximize the
commanders purchasing power
4. What is the main meeting during which the commander considers all aspects of internal resource
management?
Program Budget and Advisory Committee (PBAC)
5. Where are places that you can inject your requirements into the unit’s budget cycle to help your
section, unit, etc., receive proper resourcing?
not on exam
6. What are the three big cost drivers for unit-level spending in your branch or functional area?
Supplies
Travel/ Transportation
Contracts
7. Of the keys to unit-level stewardship on page 23, which do you think are most important to your type
of unit?
not on exam
Reading B: Finance Operations (FM 4-80 extract)
1. ID and define the two finance and comptroller core competencies:

Finance Operations (FO)
Resource Management (RM)
2. ID and define each of the finance operations functions:
Disbursing
Banking
Payment Support
3. ID and define each of the resource management functions.
Programming
Budgeting Formulation
Budgeting Distribution
Budgeting Execution
4. What is the role and the battlefield location of the following units?
a. AFMC - conduct theater opening and setting operations, and the continuation of setting the
theater (operational arm to USAFMCOM)

b. FISC- Army Reserve component staff element that provides finance operations technical
coordination in order to sustain army, joint, combined force across the full range of military
operations (OPCON to TSC)
c. T-FIBN- OPCON to an ESC or Sustainment Brigade in the JSA conducting disbursing and pay
support during theater opening and theater distribution
d. C-FIBN- is assigned to the Corps ESC, provides C2 of two to six subordinate FICOs, and is
responsible to conduct tactical finance operations to the corps battlespace forward
e. C-FICO- Its primary mission is to provide tactical finance operations as directed during
operations

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US ARMY COMMAND AND GENERAL STAFF COLLEGE

US Army Command and General Staff School

S142: Resource Management & Fiscal Stewardship

Reading A: Resource Management and Fiscal Stewardship

1. What are the three tenets of fiscal law? Define each.

2. Name and define the categories of congressional appropriations.

8. What is an unfinanced requirement (UFR)?

S142 Study Guide 1 June 2023

1. Self-define fiscal stewardship:

Reading B: Finance Operations (FM 4-80 extract)

1. ID and define the two finance and comptroller core competencies:

S142 Study Guide 2 June 2023

S142 Study Guide 3 June 2023

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