SOLDIER’S MANUAL and TRAINER’S GUIDE MOS 36B Financial ...

STP 14-36B15-SM-TG

SOLDIER'S MANUAL and TRAINER'S GUIDE MOS 36B

Financial Management Technician

Skill Levels 1, 2, 3, 4, and 5

JANUARY 2012

DISTRIBUTION RESTRICTION: Approved for public release; distribution is unlimited. HEADQUARTERS, DEPARTMENT OF THE ARMY

This publication is available at

Army Knowledge Online (us.army.mil) and

General Dennis J. Reimer Training and Doctrine

Digital Library at (train.army.mil).

*STP 14-36B15-SM-TG

SOLDIER TRAINING PUBLICATION No. 14-36B15-SM-TG

HEADQUARTERS DEPARTMENT OF THE ARMY Washington, DC, 30 January 2012

SOLDIER'S MANUAL and TRAINER'S GUIDE MOS 36B

Financial Management Technician Skill Levels 1, 2, 3, 4, and 5

TABLE OF CONTENTS

PAGE

Table of Contents ......................................................................................................................................... i

PREFACE .................................................................................................................................................... iv

Chapter 1. OVERVIEW........................................................................................................................... 1-1

Chapter 2. TRAINING GUIDE ................................................................................................................ 2-1

Chapter 3. MOS 36B SKILL LEVEL 1-5 TASKS................................................................................... 3-1

Skill Level 1

Subject Area 1: Accounting Support and Cost Management 805A-36B-1005 Record Data from Expenditure Accounting Documents....................................... 3-1 805A-36B-1007 Record Data from Miscellaneous Accounting Documents ................................... 3-4 805A-36B-1009 Identify the Elements of the Fiscal Code.............................................................. 3-6 805A-36B-1212 Record Reimbursable Accounting Data ............................................................... 3-9

805A-36B-1010 805A-36B-1011 805A-36B-1012 805A-36B-1016

Subject Area 2: Fund the Force Maintain a Bills Register Card ............................................................................ 3-13 Maintain Commitment Records and Obligation Records ................................... 3-17 Prepare Error Correction Documents ................................................................. 3-21 Prepare Accounts Payable Vouchers for Payment ............................................ 3-24

Subject Area 3: Banking and Disbursing 805A-36B-1013 Perform Cashier Functions................................................................................. 3-31 805A-36B-1206 Prepare a Stored Value Card ............................................................................. 3-41

Subject Area 4: Pay Support 805A-36B-1002 Research Finance Actions ................................................................................. 3-48 805A-36B-1003 Determine Entitlement to Allowances................................................................. 3-51

DISTRIBUTION RESTRICTION: Approved for public release; distribution is unlimited. *This publication supersedes STP 14-44C14-SM-TG, dated 1 Oct 2003.

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STP 14-36B15-SM-TG

805A-36B-1019 805A-36B-1024 805A-36B-1208 805A-36B-1209 805A-36B-1210 805A-36B-1211

Determine Entitlement to Allowances for Reserve Soldiers............................... 3-61

Process Indebtness Transactions ...................................................................... 3-69

Process Reserve Pay Transactions ................................................................... 3-71

Research Master Military Pay Account (MMPA) ................................................ 3-77

Process Permanent Change of Station (PCS) Travel Entitlements ................... 3-79

Process Temporary Duty (TDY) Travel Entitlements ......................................... 3-83

Skill Level 2

Subject Area 3: Banking and Disbursing

805A-36B-2003 Process Electronic Funds Transfer (EFT) Transactions .................................... 3-88

805A-36B-2004 805A-36B-2005 805A-36B-2020 805A-36B-2021

Subject Area 4: Pay Support

Process Military Pay Reports ............................................................................. 3-90

Audit Military Pay Transactions .......................................................................... 3-92

Audit Permanent Change of Station (PCS) Travel Entitlements ........................ 3-94

Audit Temporary Duty (TDY) Travel Entitlements .............................................. 3-97

Skill Level 3

Subject Area 1: Accounting Support and Cost Management

805A-36B-3019 Process Commitment and Obligation Accounting Transactions ...................... 3-102

805A-36B-3502 Perform Reimbursable Accounting................................................................... 3-105

Subject Area 2: Fund the Force

805A-36A-7005 Apply Administrative Control of Funds Procedures.......................................... 3-110

805A-36B-3506 Prepare an Activity Level Budget .....................................................................3-114

805A-36B-3509 Review Detailed Expenditure Reports.............................................................. 3-118

805A-36B-3520 Certify Accounts Payable Vouchers ................................................................. 3-121

805A-FSC-8102 Identify the Flow and Receipt of Funds ........................................................... 3-128

Subject Area 3: Banking and Disbursing

805A-36B-3503 Prepare a DD Form 2657, Daily Statement of Accountability .......................... 3-131

805A-36B-3504 Reconcile Daily Accountable Transactions ...................................................... 3-141

805A-36B-3505 Process Irregularities........................................................................................3-143

805A-36B-3507 Reconcile a Limited Depositary Account.......................................................... 3-150

805A-36B-3508 Clear the Analysis for Unmatched Transaction (AUT) Report ......................... 3-154

805A-FSC-8109 Verify the DD Form 2665, Daily Agent Accountability Summary..................... 3-156

Subject Area 4: Pay Support 805A-36B-3501 Certify Military Pay Vouchers ........................................................................... 3-161

Subject Area 5: Management Internal Controls 805A-36B-3020 Perform Financial Management Review .......................................................... 3-164

Skill Level 4

Subject Area 1: Accounting Support and Cost Management

805A-36A-7015 Perform Cost Benefit Analysis.......................................................................... 3-167

805A-36B-4905 Perform Cost Accounting Procedures .............................................................. 3-169

805A-36B-4908 Administer Management Cost Programs ......................................................... 3-173

805A-36B-4001 805A-36B-4904 805A-36B-4907

Subject Area 2: Fund the Force

Manage the Execution of Funds....................................................................... 3-177

Receive Funds..................................................................................................3-181

Prepare a Budget ............................................................................................. 3-185

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STP 14-36B15-SM-TG

805A-36A-7006 805A-36B-4056 805A-36B-4102 805A-36B-4412 805A-36B-4458 805A-36B-4903

805A-36B-5001

Subject Area 3: Banking and Disbursing Conduct Central Funding.................................................................................. 3-189

Maintain Disbursing Officer Deposit Fund Activity (HCJ-060) Account ........... 3-192

Safeguard Public Funds ................................................................................... 3-194

Verify Prepared Treasury Checks .................................................................... 3-197

Perform Deputy Disbursing Officer Function.................................................... 3-200

Prepare The Statement Of Accountability (SF 1219)....................................... 3-230

Skill Level 5

Subject Area 5: Management Internal Controls

Develop a Financial Management Review Program ........................................ 3-236

APPENDIX A - TRAVEL FLOWCHARTS ................................................................................................ A-1

Glossary ...................................................................................................................................... Glossary-1

References .............................................................................................................................. References-1

30 January 2012

iii

PREFACE

This Soldier Training Publication (STP) is for Soldiers holding military occupational specialty (MOS) 36B, skill levels 1 through 5, and their supervisors, trainers, and commanders. It contains an MOS Training Plan that provides information needed to plan, conduct, and evaluate unit training. It includes training standards and objectives in the form of task summaries that can be used to train and evaluate Soldiers on critical tasks that support unit missions during wartime.

Soldiers having MOS 36B should have access to this STP. Trainers and first-line supervisors should actively plan for Soldiers' access, making it available in their work area, unit learning center, and unit library. However, it is not intended for each MOS 36B holder to be provided an individual copy. The STP is obtainable and viewable on-line at the General Dennis J. Reimer Training and Doctrine Digital Library at .

This publication applies to the Active Army, the Army National Guard (ARNG)/Army National Guard of the United States (ARNGUS), and the United States Army Reserve (USAR) unless otherwise stated.

The proponent of this publication is the United States Army Training and Doctrine Command (TRADOC). The preparing agency of this publication is the U.S. Army Financial Management School. Submit comments and recommendations on DA Form 2028 (Recommended Changes to Publications and Blank Forms) directly to: Commandant, U.S. Army Financial Management School, ATTN: ATSG-FS, 10000 Hampton Parkway, Fort Jackson, SC 29207-7025.

Unless this publication states otherwise, masculine nouns and pronouns do not refer exclusively to men.

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CHAPTER 1

OVERVIEW

1-1. GENERAL. The Soldier Training Publication (STP) identifies the individual military occupational specialty (MOS) and area of concentration (AOC) training requirements for Soldiers in various specialties, for example, MOSs 11BCHM, infantry skill levels 2-4. Another source of STP task data is the General Dennis J. Reimer Training and Doctrine Digital Library at . Commanders, trainers, and Soldiers should use the STP to plan, conduct, and evaluate individual training in units. The STP is the primary MOS/AOC reference to support the self-development and training of every Soldier in the unit. It is used with the Soldier's Manual of Common Tasks, Army training and evaluation programs (ARTEPs), and FM 7-0, Training the Force, to establish effective training plans and programs that integrate Soldier, leader, and collective tasks. This chapter explains how to use the STP in establishing an effective individual training program. It includes doctrinal principles and implications outlined in FM 7-0. Based on these guidelines, commanders and unit trainers must tailor the information to meet the requirements for their specific unit.

1-2. TRAINING REQUIREMENT. Every Soldier, noncommissioned officer (NCO), warrant officer, and officer has one primary mission -- to be trained and ready to fight and win our nation's wars. Success in battle does not happen by accident; it is a direct result of tough, realistic, and challenging training.

a. Operational Environment.

(1) Commanders and leaders at all levels must conduct training with respect to a wide variety of operational missions across the full spectrum of operations; these operations may include combined arms, joint, multinational, and interagency considerations, and span the entire breadth of terrain and environmental possibilities. Commanders must strive to set the daily training conditions as closely as possible to those expected for actual operations.

(2) The operational missions of the Army include not only war, but also stability and support operations (SASO). Operations may be conducted as major combat operations, a small-scale contingency, or a peacetime military engagement. Offensive and defensive operations normally dominate military operations in war along with some small-scale contingencies. Commanders at all echelons may combine different types of operations simultaneously and sequentially to accomplish missions in war and SASO. These missions require training since future conflict will likely involve a mix of combat and SASO, often concurrently. The range of possible missions complicates training. Army forces cannot train for every possible mission; they train for war and prepare for specific missions as time and circumstances permit.

(3) Our forces today use a train-alert-deploy sequence. We cannot count on the time or opportunity to correct or make up training deficiencies after deployment. Maintaining forces that are ready now, places increased emphasis on training and the priority of training. This concept is a key link between operational and training doctrine.

(4) Units train to be ready for war based on the requirements of a precise and specific mission; in the process they develop a foundation of combat skills that can be refined based on the requirements of the assigned mission. Upon alert, commanders assess and refine from this foundation of skills. In the train-alert-deploy process, commanders use whatever time the alert cycle provides to continue refinement of mission-focused training. Training continues during time available between alert notification and deployment, between deployment and employment, and even during employment as units adapt to the specific battlefield environment and assimilate combat replacements.

b. How the Army Trains the Army.

(1) Training is a team effort and the entire Army -- Department of the Army, Army commands (ACOMs), the institutional training base, units, the combat training centers (CTCs), each individual Soldier

30 January 2012

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STP 14-36B15-SM-TG

and the civilian work force -- has a role that contributes to force readiness. Department of the Army and ACOMs are responsible for resourcing the Army to train. The Institutional Army, including schools, training centers, and NCO academies, for example, train Soldiers and leaders to take their place in units in the Army by teaching the doctrine and tactics, techniques, and procedures (TTP). Units, leaders, and individuals train to standard on their assigned critical individual tasks. The unit trains first as an organic unit and then as an integrated component of a team. Before the unit can be trained to function as a team, each Soldier must be trained to perform their individual supporting tasks to standard. Operational deployments and major training opportunities, such as major training exercises, CTCs, and ARTEPs provide rigorous, realistic, and stressful training and operational experience under actual or simulated combat and operational conditions to enhance unit readiness and produce bold, innovative leaders. The result of this Army-wide team effort is a training and leader development system that is unrivaled in the world. Effective training produces the force -- Soldiers, leaders, and units -- that can successfully execute any assigned mission.

(2) The Army Training and Leader Development Model (Figure 1-1) centers on developing trained and ready units led by competent and confident leaders. The model depicts an important dynamic that creates a lifelong learning process. The three core domains that shape the critical learning experiences throughout a Soldiers and leaders time span are the operational, institutional, and self-development domains. Together, these domains interact using feedback and assessment from various sources and methods to maximize war fighting readiness. Each domain has specific, measurable actions that must occur to develop our leaders.

? The operational domain includes home station training, CTC rotations, and joint training exercises and deployments that satisfy national objectives. Each of these actions provides foundational experiences for Soldier, leader, and unit development.

? The institutional domain focuses on educating and training Soldiers and leaders on the key knowledge, skills and attributes required to operate in any environment. It includes individual, unit and joint schools, and advanced education.

? The self-development domain, both structured and informal, focuses on taking those actions necessary to reduce or eliminate the gap between operational and institutional experiences.

OPERATIONAL

INSTITUTIONAL

SELF DEVELOPMENT

TRAINED AND READY UNITS LED BY COMPETENT CONFIDENT LEADERS

Figure 1-1. Army Training and Leader Development Model

(3) Throughout this lifelong learning and experience process, there is formal and informal assessment and feedback of performance to prepare leaders and Soldiers for their next level of responsibility. Assessment is the method used to determine the proficiency and potential of leaders

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