text: Chapter 2
  Table 2-2. Operational level funding tasks
  OPERATIONAL
  Defend supplemental requirements to HQDA
  and compete with other Army Commands for
  supplemental funding.
  Use cost models for contingency operations
  and perform the cost management process.
  TACTICAL FUNDING SUPPORT
  2-84. Funding at the tactical level is engaged in resourcing command requirements; identifying, acquiring,
  and distributing funds; tracking, analyzing and reporting execution in support of assigned missions from
  their higher headquarters, usually a corps headquarters (unless assigned as a JTF headquarters). The
  Division G-8 will be responsible for complying with published FM guidance from higher headquarters and
  is responsible for providing funding guidance and establishing management internal control requirements.
  The Division G-8 is responsible for briefing the division commander on theater specific funding available
  to the commander, making fiscal recommendations, and receiving approval of the division funding
  guidance. division funding guidance is published in the form of an appendix to the division OPORD. The
  appendix gives detailed instructions that the division staff and subordinate BCTs need to follow in order to
  meet requirements for funding.
  2-85. Limited cost modeling can be conducted at the tactical level, but normally will require augmentation
  from the strategic or operational level. Enabling commanders to make resource informed decisions is
  conducted at every level where there is a financial manager assigned or attached. The table below gives
  specific tasks and sub-tasks that are associated with the tactical fundamentals of funding support.
  Table 2-3. Tactical level funding tasks
  TACTICAL
  Identify, Acquire, Distribute, and Certify
  Resource Command Requirements:
  funds:
  Develop spend plans containing mission Provide advice to the commander on all
  critical funding requirements in accordance financial management implications to include
  with operational command instructions and funding made available by higher
  respond to data calls. headquarters.
  Generate data call to subordinate units with Develop and publish detailed financial
  detailed instructions on submission management guidance to include types of
  requirements to support spend plan funding authorized, fund cites, and funding
  development. levels to tactical commands.
  Generate individual funding packets for each Identify sources of funding to meet
  requirement, which includes all required Commander’s requirements.
  information for the approving authority to
  review and approve the requirement.
  Ensure all high dollar requirements are
  Submit budget estimates or spend plans as
  reviewed by an appropriate validation board
  required by higher headquarters to meet daily,
  and can be defended by the approving
  monthly, and quarterly funding requirements.
  authority.
  Ensure all requirements are reviewed by an Fund requirements based on validated and
  appropriate subject matter expert who can approved requirements submitted in the
  make a determination on the validity and subordinate commands spend plans
  possible alternatives to meet the requirement. (monthly/quarterly).
  Use historical and existing requirements to Certify funds in accordance with approved
  estimate and validate resource requirements. spend plan and command priorities.
  Defend requirements as necessary.