text: Chapter 1
  Figure 1-10. Division G-8 organizational structure
  1-83. The Division G-8 conducts a continuous analysis of the commander’s tasks and priorities in order to
  identify sources of funding and to ensure that appropriate financial resources are available and properly
  controlled. Responsibilities include:
  * Provides FM advice to the commander and provides budget estimates for preparing and
  conducting operations.
  * Conducts FM planning and synchronizes execution with CCBN, the fiscal lawyer, the ESC FM
  SPO, and the FMSUs in the division AO.
  * Receives funding from higher headquarters and then distributes and controls funds; provides
  status of funds and monitors obligations rates.
  * Estimates, tracks, and reports costs for specific operations to support data call requests to higher
  headquarters, the Army Budget Office (ABO), Office of the Secretary of Defense (OSD), and
  the U.S. Congress for appropriations.
  * Performs analysis, planning, administration, and control of fiscal, financial, material, and other
  DOD resources.
  * Provides policy and fiscal guidance for contingency operations through the division OPORD and
  FRAGO issuing process.
  * Establishes the appropriate funded levels of support for each BCT based on approved spend plan
  from higher headquarters.
  * Establishes Audit Readiness and the MICP throughout the division AO in order to provide
  reasonable assurance that financial resources are being used appropriately and that funds,
  property, and other assets are safeguarded against fraud, waste, and abuse.
  * Provides input to higher headquarters for the annual supplemental funding request with
  appropriate justification.
  Budget Execution Section
  1-84. The Budget Execution Section is responsible for the direct funding (i.e., OMA) support to the
  division headquarters and subordinate assigned BCTs in the division AO. Primary functions include
  operating the FM commitment and obligation system of record (i.e., GFEBS and GCSS-Army); managing,
  loading and reconciling the document register; fund certification of all validated, approved, and funded
  requirements; developing and executing the division spend plan; managing the funding of recurring
  contracts; and providing support to the BCTs. Responsibilities include:
  * Provides planning, programming, and budgeting support, budget analysis, management services,
  and force management support.
  * Tracks and reports costs of battlefield operations to support efforts of reimbursement of costs
  initially paid from available training and readiness funds.