U.S. Army Soldier Support InstituteAdjutant General School

MOS 420A - Human Resources TechnicianWarrant Officer Basic Course

INTERPRET MILITARY PAY AND ALLOWANCES

Lesson Plan

October 2019

U.S. ARMY ADJUTANT GENERAL SCHOOLAdjutant General Warrant Officer Basic Course

Lesson Plan for 805C – CDB42106Interpret Military Pay and Allowances

Lesson: 4.00 HoursLesson Author: AGS, ITEDLast Review: October 2019

1. SCOPE: Interpret Military Pay and Allowances provides an overview of doctrinal responsibilities, philosophies, and objectives for handling and processing military pay and allowances. At the conclusion of this block of instruction, learners will be able to determine the types of military pay and allowances that Soldiers are entitled to.

Army Learning Areas and General Learning Outcomes:Army Learning Areas (ALA) are the baseline focal points Soldiers and Army Civilians must possess to prevail in the ambiguous environments that challenge the Army today. The four ALAs are: Army Profession and Leadership; Mission Command; Human Dimension; and Professional Competence. The Army Learning Area taxonomy provides a framework to assist in grouping the General Learning Outcomes. The four Army Learning Areas serve as the framework to catalogue the 14 General Learning Outcomes.

General Learning Outcomes (GLO) are essential outcomes resulting from training, education, and experience along a career continuum of learning. There are three primary purposes for the Army General Learning Outcomes. First, they provide trainers and educators a lens into how effective they are in conveying their support material. Second, it assists in improving instructional design and/or training support packages. Finally it places responsibility on training and education proponents to be nested with ALAs.

This lesson covers the following ALAs and associated GLOs:ALA: Mission Command encompasses how Army commanders and leaders apply the foundational MC philosophy with the MC WfF. Together, the MC philosophy and MC WfF guide, integrate, and synchronize Army operations throughout the conduct of ULO. There are four GLOs for the Mission Command ALA. GLO 4: Soldiers and Army Civilians demonstrate proficiency in mission command leader and commander tasks. This includes Lead the Operations Process, Inform and Influence Relative Audiences, Develop Teams within Units and Unified Action Partners, Art of Command/Science of Control, Pre-Combat Inspections, Lead the Unit, Organize Staff for Operations, Rapid Decision and Synchronization Process, and Troop Leading Procedures.

ALA: Human Dimension embodies the cognitive, physical, and social components of the Army’s trusted professionals and teams. There are five GLOs for the Human Dimension ALA.

GLO 7: Soldiers and Army Civilians demonstrate capacity in critical thinking. This GLO includes Applied Critical Thinking and Groupthink Mitigation, Strategic Thinking, Problem Solving, and Decision Making. ALA: Professional Competence is the demonstrated technical and tactical proficiency in Army and joint doctrine largely revolving around the concept of ULO codified in ADP 3-0. There are three GLOs for the Professional Competence ALA.GLO 13: Soldiers and Army Civilians support Army policies, programs and processes; includes Understanding and contributing to Army Systems that manage, develop, and transform the Army.GLO 14: Soldiers and Army Civilians are technically and tactically competent; includes Branch and Career Management Field proficiency, Career Programs, Series Technical Certifications, and Warfighting Skills.

2. LEARNING OBJECTIVES:

Terminal Learning Objective: Interpret Military Pay and Allowances

Action: Interpret Military Pay and Allowances

Condition: In a classroom environment given access to DoD Financial Management Regulation (DoDFMR) 7000. 14-R Volume 7A, Army Mobilization Deployment Reference AMDR 2018 Chapter 6, and awareness of Operational Environment (OE) variables and actors.Standard: Met when student:

1. Research Finance Actions2. Determine Special Pay Entitlements3. Determine Incentive Pay Entitlements4. Determine Subsistence Allowances5. Determine other Payable Allowances6. Manage processing of Pay Inquiries7. Implement Internal Control Procedures

Learning Domain: Cognitive

Level of Learning: Comprehension

Safety Requirements: In a training environment, leaders must perform a risk assessment in accordance with ATP 5-19, Risk Management. Leaders will complete a DA Form 2977 DELIBERATE RISK ASSESMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC).

Risk Assessment Level: Low

Environmental Statement: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to ATP 3-34.5 Environmental Considerations and GTA 05-08-002 Environmental-Related Risk Assessment

3. STUDENT PREREQUISITE WORK:

a. Study Requirements:

Scan: (1) DoDFMR 7000-14-R, Volume 7A, Military Pay Policy and Procedures, Active

Duty and Reserve Pay(2) The Joint Federal Travel Regulation(3) AR 37-104-4, Military Pay and Allowances(4) AR 11-2, Manager’s Internal Control Program(5) FM 1-06, Financial Management Operations(6) AR 600-8-10, Leaves and Passes(7) DA Form 2142(8) DA Form 4187

Review: None b. Bring to Class: Nonec. Be prepared to discuss the following:

(1) Military pay(2) Military allowances(3) Entitlements

4. INSTRUCTOR ADDITIONAL READING(S) AND RESOURCES

a. Doctrinal and Administrative References

(1) DoD Financial Management Regulation (DoDFMR) 7000. 14-R Volume 7A (2) Army Mobilization Deployment Reference AMDR 2018 Chapter 6

b. Websites: NA

5. TRAINING AIDS, REFERENCES AND RESOURCES:

a. DoD Financial Management Regulation (DoDFMR) 7000. 14-R Volume 7A b. Army Mobilization Deployment Reference AMDR 2018 Chapter 6 c. Lesson Pland. Power Point Presentatione. Practical Exercises

6. CONDUCT OF LESSON

a. Lesson Timeline:

3 minutes Concrete Experience2 minutes Publish and Process120 minutes Generalize New Information 110 minutes Practical Exercise 1 05 minutes Conclusion

Slide 1

SHOW SLIDE 1: INTERPRET MILITARY PAY AND ALLOWANCESREFERENCES:

• DoDFMR 7000-14-R, Volume 7A, Military Pay Policy and Procedures, Active Duty and Reserve Pay

• The Joint Federal Travel Regulation• AR 37-104-4, Military Pay and Allowances• AR 11-2, Manager’s Internal Control Program• FM 1-06, Financial Management Operations• AR 600-8-10, Leaves and Passes• DA Form 2142• DA Form 4187

SECTION I. ADMINISTRATIVE DATA:Academic Hours/Methods0 hr/5 min Introduction2 hrs / 00 min Conference / Discussion 1hr /50 min Practical Exercise 0 hr/5 min Summary 4 hrs Total Hours

SECTION II. INTRODUCTION: Today we are going to discuss Interpret Military Pay and Allowances.Method of Instruction: Conference / DiscussionInstructor to Student Ratio is: 1:32Time of Instruction: 5 minsMedia: Large Group Instruction

MOTIVATOR: Even though the MILPAY mission has not transitioned completely to the HR community, we can expect to see the Integrated Personnel and Pay System-Army (IPPS-A) fielded in the future. Commanders, First Sergeants, and leaders at all levels expect the S-1 to be the “subject matter expert” on military pay and allowances. While S-1s are not often able to provide an immediate “fix” to a Soldier’s pay problems, HR professionals must know the fundamentals of military pay and entitlements and where to turn to for assistance.

INSTRUCTOR MATERIALS: Regulations, Slides, Student Handouts, PEs. Each primary instructor should possess a lesson plan, slide deck, course handouts, practical exercises, and summary sheet containing DoD 7000.14R (Department of Defense Financial Management Regulation), a completed DA Form 1506 (Statement of Service), AR 37-104-4 (Military Pay and Allowance Policy and Procedures-Active Component), AR 600-8-104 (Military Personnel Information Management/Records), Title 10 USC 651. All required references and technical manuals will be provided by the local Command."

Slide 2-4

SHOW SLIDE: TERMINAL LEARNING OBJECTIVENOTE: Inform the students of the Terminal Learning Objective (TLO).SAFETY REQUIREMENTS. In a training environment, leaders must perform a risk assessment in accordance with DA PAM 385-30, Risk Management. Leaders will complete a DD Form 2977 DELIBERATE RISK ASSESMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation 350-29. RISK ASSESSMENT LEVEL. Low.  ENVIRONMENTAL STATEMENT. Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM 3-34.5 Environmental Considerations and GTA 05-08-002 ENVIRONMENTAL- RELATED RISK ASSESSMENT. EVALUATION: You will be evaluated at the end of the block of instruction. Students must achieve a 70% to obtain a passing score. International Officers must achieve a 60%.INSTRUCTIONAL LEAD-IN. Understanding Prepare Personnel Readiness Data for Unit Status Report’s relationship with other HR Core Competencies and Key Functions is critical to your success as an HR Professional. During this lesson we will examine personnel and medical readiness, USR policies and procedures and preparing and processing unit status reports.This lesson provides an opportunity to reinforce the following 21st Century Soldier Competencies: (1) The Army Profession(2) Professional Competence(3) Team Building(4) Adaptability(5) Lifelong Learning  21st Century Soldier Competencies are outlined in Appendix C of TRADOC Pamphlet 525-8-2 (The U.S. Army Learning Concept for 2015) are general areas of competence or attributes required by Students and leaders to prevail in complex, uncertain environments. Together, they provide a foundation for operational adaptability.

Slide 5

SHOW SLIDE: LARGE SCALE COMBAT OPERATIONSRefer Students to FM 3-0, Operations. FM 3-0, Operations, covers large scale combat operations. Once FM 1-0, Human Resources Support is updated and FM 4-0, Sustainment Operations is implemented, they will align with FM 3-0. Therefore, some of the information presented during this course may change. Until regulations change, the information presented is valid.Refer students to paragraph 1-4, to understand FM 3-0’s description of Large-scale combat operations.

Large-scale combat operations are intense, lethal, and brutal. Their conditions include complexity, chaos, fear, violence, fatigue, and uncertainty. Future battlefields will include noncombatants, and they will be crowded in and around large cities. Enemies will employ conventional tactics, terror, criminal activity, and information warfare to further complicate operations. To an ever-increasing degree, activities in the information environment are inseparable from ground operations. Large-scale combat operations present the greatest challenge for Army forces.Refer students to FM 3-0, Operations, Figure 1-4. Figure l-4 shows the Army's strategic roles.FM 3-0 LSCOIAW Paragraph 1-143, During LSCO, deployments will be conducted at Corps level with Divisions, Brigades and other units as identified by the operational order, deploying in support of the Corps’ mission. This means Corps will be supporting a Theater Army Organization. During LSCO, Coordinating Personnel Accountability Functions is a continuous that starts during SHAPE and continue throughout all strategic roles. Effective and Administer Enlisted Promotions and Selections, contributes to units’ ability in executing their assigned mission. Review the definition of SHAPE to highlight its importance during LSCO and Coordinating Personnel Accountability Functions . Emphasize that all the strategic roles are important; however, SHAPE will be reviewed because it ensures the successful execution of the other roles. Shape: paragraph 1-62.

Army operations to shape bring together all the activities intended to promote regional stability and to set conditions for a favorable outcome in the event of a military confrontation. Army operations to shape help dissuade adversary activities designed to achieve regional goals short of military conflict. As part of operations to shape, the Army provides trained and ready forces to geographic combatant commanders (GCCs) in

support of their theater campaign plan. The theater army and subordinate Army forces assist the GCC in building partner capacity and capability and promoting stability across the AOR. Army operations to shape are continuous throughout a GCC's AOR and occur before, during, and after a joint operation within a specific operational area.Refer Students to FM 3-0, Appendix A, Command and Support Relationships.Highlight to the students that your organization’s command and support relationships with other organizations are vital during LSCO. Depending on the deployment location and the mission the unit is supporting, units command relationships may change. Working with your unit’s S3/G3, can assist S1/G1 in identifying the reporting hierarchy (upper/lower echelons). An OPORD will identify a unit’s reporting hierarchy during a contingency operations.  A-1. Establishing clear command and support relationships is a key aspect of any operation. Large-scale combat operations present unique and complex challenges that demand well defined command and support relationships among units. These relationships establish responsibilities and authorities between subordinate and supporting units. Some command and support relationships limit the commander's authority to prescribe additional relationships. Knowing the inherent responsibilities of each command and support relationship allows commanders to effectively organize their forces and helps supporting commanders understand their unit's role in the organizational structure.Review Tables A1-A3.

Slide 6

SHOW SLIDE: RESEARCH FINANCE ACTIONSLearning Step / Activity 1. Research Finance Actions

Method of Instruction: DSL Facilitator's to learner Ratio: 1:32

Time of Instruction: 30 mins Media: Computer Assisted Instruction, Printed Reference Material, Slides

In order to effectively research finance actions, you must be very familiar with the DoDFMR 7000.14-R Volume 7A and it’s chapters. Volume 7A is often referred to as the “FINANCE BIBLE” because its contents govern finance actions which must be adhered to. In the particular learning step activity or LSA, we will discuss the following:

• Department of Defense Financial Management Regulation (DoDFMR) 7000.14-R Volume 7A

• Key words / terms• Table of contents• Applicable chapters

Slide 7

SHOW SLIDE: DoDFMR 7000.14R, VOLUME 7AIn previous lessons, we have used Army Regulations, Pamphlets, and Field Manuals, now we will introduce a new publication called a Department of Defense (DoD) Manual. You must become familiar with DoD Financial Management Regulation 7000.14-R, Vol. 7A (hereafter referred to as the DoDFMR). It is the basis for determining the conditions and procedural guidance for military pay items. This task provides you with the research techniques needed to correctly perform all the other tasks during this lesson and on the exam.The DoDFMR stipulates to all Department of Defense (DoD) components the policies, regulations, and procedures in the area of responsibility of the Under Secretary of

Defense (Comptroller). It consists of 15 volumes (7,405 pages which includes the introduction and glossary). We will discuss Volume 7A, “Military Pay Policy - Active Duty and Reserve Pay”, during this lesson.FACILITATOR'S NOTE: Direct learners to the URL at the bottom of the slide. Orient the learners the DODFMR 7000, Volume 7A, website and how the publication is arranged. Allow learners to remain on the website and turn to next slide (DOD FMR Chapters). Review chapter layout.

Slide 8

SHOW SLIDE : DODFMR CHAPTERS (FACILITATOR'S NOTE: REVIEW CHAPTER LAYOUT AND APPENDICES). DoDFMR, Volume 7A is divided into 66 chapters. The chapters are grouped together to cover 11 subject areas.(a) Chapter 1 covers Basic Pay. This chapter covers conditions and computations of pay, as well as effects that different circumstances have on entitlements to pay and allowances. (b) Chapters 2 to 21 cover Special Pays. These chapters cover the conditions of entitlement and computation of various types of special pay.(c) Chapters 22 to 24 cover Incentive Pays. These chapters cover the conditions of entitlement and computation of aerial flights, parachute duty and several others.(d) Chapters 25 to 31 cover Allowances. These chapters cover the conditions of entitlement and computation of BAS, BAH, and FSA.(e) Chapters 32 to 37 cover Miscellaneous Payments. (f) Chapters 38 to 40 cover the conditions of entitlement and computation of service academy cadets, midshipmen and service academy prep school learners.(g) Chapters 41 to 43 cover Allotments of Pay to include discretionary and non-discretionary allotments.(h) Chapters 44 to 54 cover Deductions and Collections.(i) Chapters 55 to 64 cover Reserve and National Guard pay.(j) Chapter 65 covers High Deployment Per Diem.(k) Chapter 66 covers Career Status Bonus/Redux Election Option (CSB/REDUX).

Slide 9

SHOW SLIDE: KEY WORDS / TERMSRefer learners to DoD 7000.14-R Financial Management Regulation Volume 7A, Definitions *September 2014 D-1 VOLUME 7A, “GLOSSARY” and allow time to review key words / terms for understanding.

Slide 10

SHOW SLIDE: PARAGRAPH NUMBERING SYSTEMThe paragraph numbering system used in the DoDFMR is simple to follow. The regulation is first divided into chapters. Each chapter is further divided into sections; each section into paragraphs; then, if required, each paragraph is divided into subparagraphs.On the slide, 010101.A.1.a.(1)(a) refers to Chapter 1, Section 1, Paragraph 1, Subparagraph A.1.a.(1)(a).  It is important when answering a research question to furnish the exact information requested. If asked for the chapter number where something is found, only 2 digits are required. In the example this is 01. If asked for the section where something is found, 4 digits are required. In the example this is 0101. If asked for the paragraph where something is found, 6 digits are required. In the example this is 010101. If asked for the

subparagraph where something is found, 6 digits plus the subparagraph are required. In the example this is 010101.A.1.a.(1)(a). FACILITATOR'S NOTE: Have learners tell you the chapter number where information about basic pay can be found (answer is 01). Next have them tell you the section where computation of pay is (answer is 0102). Now have them tell you where information about basic pay entitlements is (answer is 010201). Lastly, have learners determine the subparagraph which states when entitled to basic pay (the answer is 010201.A.). FACILITATOR'S NOTE: Provide learners a few additional minutes (as required) to familiarize themselves with the DoDFMR numbering system.

Slide 11

SHOW SLIDE: DECISION LOGIC TABLE (DLT)Decision Logic Tables (DLT’s) are used throughout the DoDFMR to simplify technical instructions. They are located in the back of each chapter. The first set of digits in the table number refers to the chapter, and the last set of numbers refers to the table number within the chapter.  FACILITATOR'S NOTE: Have the learners locate Table 33-1 in the DoDFMR and identify the table heading, column headings, and rules. Have learners determine which rule is used to remove a service member who is on temporary duty and what happens to their incentive pay entitlement. FACILITATOR'S NOTE: Table 33-1 is show on next slide.

Slide 12

SHOW SLIDE : TABLE 34-1 (AUTHORITY TO MAKE OFFICIAL DETERMINATIONS UNDER THE MISSING PERSONS ACT)DLTs contain the following parts: 

(1) The Table Heading identifies the type of instruction.(2) Column headings are alphabetically designated. A heavy black line

separates condition column headings (If) from action column headings (Then).

(3) The Condition and Action Statements Rules are numerically designated. A heavy black line separates condition and action headings from condition and action statement rules.

 To read a DLT, follow this sequence: 

(1) Read the Table Heading to identify what the table is about.

(2) The Heading for column A leads to the condition statements describing the problem you are solving. Condition statements are extensions of data in column headings, which are sometimes limited to “X,” ‘Y,” or “N.” A “Y” means yes. A “N” means no. An “X” means take this action. The condition statement is blank if the condition does not apply for that rule.

(3) Columns B, C, etc. state additional conditions, if required.

(4) Follow the rule line for the condition describing the precise problem for the specific action statement that applies. Action statements are extensions of data in action column headings, or limited to an X. An “X” means take this action. The action statement is left blank if that action does not apply or you are not able to take that action.

Whose authority makes official determinations under the Missing Persons Act for Soldiers in the Army?

Slide 13

SHOW SLIDE: TABLE 25-1 (MEAL COLLECTION RATES)FACILITATOR'S NOTE: Refer learners to DLT 25-1 and have them identify the table heading, column headings, and rules. Determine which rule is used to collect discounted meal rate for breakfast and dollar amount. Select a learner to explain how to read the table.

Slide 14-15

SHOW SLIDE: LSA 1 Check on LearningWhen researching questions from customers it is helpful to use several different techniques to locate the specific area of the DoDFMR that you need.(1) First, you should look/listen for KEY WORDS or terms that are being used to pose the question.(2) Second, use the Table of Contents to help you find the Chapter which covers the area in question. The chapters also have a Table of Contents that breaks the chapter down into sections. This will speed up the process of research.(3) Third, as you search through the chapter, eliminate paragraphs and sub-paragraphs that do not pertain to your specific search. (a) You may also need to find the section within the chapter. The title may indicate just what you need. For example, the answer to a question about Parachute Pay would be in chapter 24, section 2. (b) The specific paragraph may also be needed to answer the question. Scan the paragraph titles within the section. For example, the answer to a question about the effect a missing status has upon a Soldier’s entitlement to Parachute Pay would be in chapter 24, section 1, and paragraph 7. (c) A subparagraph may also be needed. Once you have located the appropriate paragraph, look at the subparagraphs. For example, the answer to a question about who is qualified to receive High-Altitude Low-Opening Parachute Pay would be in chapter 24, section 2, paragraph 1, subparagraph B.2.

FACILITATOR'S NOTE: Example #1: Go through the steps above to help the learners find the correct answer in the DoDFMR. Do this as a class. (Click Mouse for solution.)Example #1: A Soldier was on an unauthorized leave of absence (AWOL) for 20 days. What effect does the absence have on pay and allowances? Solution #1: Chap 1, Table 1-12 Rule 2- Is not entitled to pay and allowances(1) Have the learners tell you the key words in the example. Write them on the white board.

(2) Instruct the learners to look in the Table of Contents to find the chapter to look in. Then have them look at the chapters Table of Contents.(3) Begin going through the chapter with the learners and eliminate areas that do not apply to the search.  FACILITATOR'S NOTE: Example #2: follow the same process as with example one as a class. (Click Mouse for solution.) 080407 – When orders are revoked, the member is entitled to SDAP for the entire period involved if otherwise entitled to the pay

Slide 16-17

SHOW SLIDE: LSA 1 Check on LearningFACILITATOR'S NOTE: Slide will populate with clickFACILITATOR'S NOTE: Have the learners research the following questions ON THEIR OWN. -Have them state the correct chapter, section, paragraph, and subparagraph where the answer is found.(1) What is the minimum flying time per month required for a member to receive flight pay?(a) A: 4 hours(b) Reference: 220203.A.1 (2) How much is the initial uniform allowance an officer receives?(a) A: $400.00(b) Reference: 300203

Slide 18

SHOW SLIDE: SPECIAL PAY ENTITLEMENTSLearning Step Activity 2. Determine Special Pay Entitlements Method of Instruction: DSL

Facilitator's to learner Ratio: 1:32 Time of Instruction: 15 mins

Media: Computer Assisted Instruction, Printed Reference Material, Slides

As you can see listed on the slide, there are many different types of “special” pay entitlements. Supporting documentation is required for all special pay entitlements to determine eligibility. Ensure that all documents are verified and met the requirements of eligibility.

FACILITATOR'S NOTE: facilitator's should familiarize themselves with the chapters and be prepared to discuss a few “Special Pay” entitlements with the Soldiers.The DoDFMR covers special pay in Chapters 02 through 21. The DoDFMR contains specific examples of special pay in each chapter, but we will concentrate on Special Duty Assignment Pay (SDAP) and Hardship Duty Pay (HDP). Although we will only focus on two of the many listed, as a tech, you should familiarize yourself and know the basics of each.The entitlement rates of various special pays may be found in the DoDFMR. As in the case of basic pay, compute special pay on a thirty-day month.

Slide 19

SHOW SLIDE: ENTITLEMENTS

Previously, we mentioned entitlements. Let’s take a moment to discuss what an entitlement is and it’s break down. To begin, every Soldier is entitled to basic military pay as compensation for work performed. This basic pay accounts for approximately 70 percent of the Soldiers’ annual cash compensation and varies with the military pay scale and the Soldier’s time in service. Basic military pay also increases with promotion to compensate for rise in leadership and responsibility. What is an Entitlement?

• An Entitlement is the legal right to receive items for pay and/or allowances • Entitlements are broken down into three categories which are:

• Basic Pay• Special Pay, Bonuses and Incentive Pay • Allowances

Slide 20

SHOW SLIDE: BASIC PAYFACILITATOR'S NOTE: There are hyperlinks to the appropriate reference located on the slides throughout this presentation.General: The DoDFMR defines Basic Pay as, "the pay of an officer or enlisted Soldier according to the rank and longevity before additional amounts are added for quarters, subsistence, flying status, overseas duty, etc." In other words, every Soldier in a duty status receives this entitlement even if he/she is not entitled to any other types of pay or allowances.(1) Military pay tables are found in the DoDFMR, Chapter 1. There are two types of basic pay: active duty and inactive duty or drill pay. In reading the pay table, you see each portion of the table corresponds with a particular pay grade. (2) Drill pay is what Reserve Component Soldiers receive for performing Inactive Duty or weekend drill. They are paid 2 drills for a Saturday and 2 drills for a Sunday. That is equal to 4 days of active duty base pay. However, they are not entitled to any allowances for that duty. They are entitled to incentive pay which we will cover later.(3) Computation of Basic Pay: In referring to the Pay Tables, we compute active duty basic pay using a thirty day month, regardless of the actual number of calendar days in the month. If a Soldier is in a duty status and is eligible for basic pay for the entire

month, he/she receives one month (i.e., thirty days) basic pay even if the month contains twenty-eight, twenty- nine, thirty, or thirty-one actual calendar days.

Slide 21

SHOW SLIDE : OTHER PAYFACILITATOR'S NOTE: Allow learners to locate the appropriate references in the DoDFMR as you discuss specific entitlements. Now that we have discussed entitlement and basic pay, we will continue to discuss Special Pay entitlements. Note, in addition to basic pay, there are different types of other pay that exist, including those that relate to combat, specified duties, and unique training. Generally, these additional types of pay fall into three broad categories:

• Special Pay - Special Pay (based on occupation: combat, flight, hazardous duty) can be received in addition to basic pay.

• Bonus Pay - Bonus pay is a well-established method for retaining Service Members in critical military specialties.

• Incentive Pay - A Military Service Member entitled to basic pay is, in addition, entitled to incentive pay for performing hazardous duties under competent orders

Any questions?

Slide 22

SHOW SLIDE: SPECIAL DUTY ASSIGNMENT PAY – ENLISTED MEMBERSAn enlisted member entitled to basic pay may qualify for Special Duty Assignment Pay (SDAP) when the member performs duties designated by the Secretary concerned as extremely difficult or involving an unusual degree of responsibility. A member entitled to SDAP may receive such pay in addition to any other pay or allowances to which entitled. As the S-1, it is extremely important that all pay actions be checked and rechecked. Orders must be issued to award, change, terminate and reinstate SDAP. Before ANY pay actions are processed (UTL), ensure the required documentation is present and reviewed.

FACILITATOR'S NOTE: Allow learners to identify the most common duty positions eligible to receive SDAP (e.g., Recruiters, Career Counselors , Special Forces, Rangers, Drill Sergeants, and others)Army Regulation 614-200, Chapter 3, Enlisted Assignments and Utilizations, covers SDAP in detail for Army enlisted personnel. 

Slide 23

SHOW SLIDE: SAMPLE SDAP – ORDERSReview the orders with the class line by line. Explain the importance of all items in red.Orders must be issued to award, change, terminate and reinstate SDAP. This is detailed in R 600-8-105, Format 330, proficiency Pay. Per AR 614-200, Chap 3-21d.

Slide 24

SHOW SLIDE: SAMPLE HDP-L – PCS ORDERSReview the orders with the class line by line. Explain the importance of all items in red.

Slide 25-26

SHOW SLIDE : LSA 2 CHECK ON LEARNING

Q: Name three different types of Special Duty Pay

A: Hardship Duty Pay (HDP)Hostile Fire/Imminent Danger Pay (HFP/IDP)Diving Duty PaySpecial Duty Assignment PayOverseas Extension PayForeign Language Proficiency Pay (FLPP)Special Pay for Officers Serving in Positions of Unusual Responsibility and of a Critical Nature (Navy)Sea Duty, Career Sea Pay (CSP)Special Pay for Medical OfficerSpecial Pay for Dental OfficersSpecial Pay for Pharmacy Officers, Optometrists, and VeterinariansSpecial Pay for Nurse Corps Officers

Q: Before ANY pay actions are processed, orders must be issued to do what?

A: Award, change, terminate or reinstate SDAP

Slide 27

SHOW SLIDE: INCENTIVE PAY ENTITLEMENTSLearning Step Activity 3. Determine Incentive Pay Entitlements Method of Instruction: DSL

Facilitator's to learner Ratio: 1:32 Time of Instruction: 15 mins

Media: Computer Assisted Instruction, Printed Reference Material, SlidesWhat is Incentive Pay? A Military Service Member entitled to basic pay is, in addition, entitled to incentive pay for performing hazardous duties under competent orders and otherwise meets the requirements included below (full requirements listed in the DoDFMR Volume 7 Ch 24 (240203)):

• Duty involving parachute jumping as an essential part of military duty

• Duty involving frequent and regular participation in flight operation on the flight deck of an aircraft carrier from which aircraft are launched

• Duty involving the demolition of explosives as a primary duty, including training for such duty

• Duty involving handling of chemical munitions.Although there are several types of Incentive Pay, we are going to focus on the following:

• Aerial Flights (Chap 9 (9-1))• Parachute Duty (2403)• Hazardous Duty (Chap 9 (9-2))

Supporting documentation is required for all special pay entitlements to determine eligibility. Ensure that all documents are verified and met the requirements of eligibility.

Slide 28

SHOW SLIDE: AVIATION INCENTIVE PAY What are “Aerial Flights”? 2202 - Members under orders to make regular and frequent flights, whether crew members or non-crew members, are eligible for Hazardous Duty Incentive Pay (HDIP) for Flying Duty. All enlisted and officer ranks are eligible. To qualify, a member in flying status must fly at least four hours per calendar month. Members receiving Aviation Career Incentive Pay (ACIP) are not entitled to HDIP for Flying Duty. 220203 - Members required by competent orders to participate in regular and frequent aerial flights as crew or non-crew members, who otherwise meet the requirements of this section, are entitled to HDIP for flying duty. To be eligible for HDIP, a member must be required by competent orders to participate frequently and regularly in aerial flights, other than glider flights, and generally must complete 4 hours of aerial flight each month.

Slide 29

SHOW SLIDE : SAMPLE FLIGHT PAY ORDERSThe orders shown are performance orders which authorizes this Soldier for Crewmember duty and entitles him to Incentive Pay.

Slide 30-31

SHOW SLIDE : FLIGHT PAY ELIGIBILITY / CALCULATIONFlight Pay Calculation (Click Mouse for answers.) Have learners work the problems first.Example 1: A crewmember flew 4 hours in January, none in February, and 4 hours in March. What months are the pilot entitled to payment? Why? Since the requirement is 4 hours a month, the pilot is paid only for months that 4 hours were flown (Jan and Mar).220203. Flight Requirements

A. Minimum Flying Time Each Month 1. During 1 calendar month - 4 hours of aerial flight are required. If a member does not fly 4 hours in any month, any hours

flown during the last 5 preceding months (which have not already been used to qualify for flight pay) may be applied to meet this 4-hour requirement.

B. 2. During 2 consecutive calendar months when the requirements of subparagraph 220203.A.1, have not been met - 8 hours of aerial flight are required.

C. 3. During 3 consecutive calendar months when the requirements of subparagraph 220203.A.2, have not been met - 12 hours of aerial flight are required.

Example 2: A crewmember flew 4 hours in January, none in February, and 8 hours in March. What months are the pilot entitled to payment? Why? Since the requirement is 4 hours a month, the pilot is paid all three months. 220203. Flight Requirements

A. Minimum Flying Time Each Month 1. During 1 calendar month - 4 hours of aerial flight are required. If a member does not fly 4 hours in any month, any hours flown during the last 5 preceding months (which have not already been used to qualify for flight pay) may be applied to meet this 4-hour requirement.

B. 2. During 2 consecutive calendar months when the requirements of subparagraph 220203.A.1, have not been met - 8 hours of aerial flight are required.

C. 3. During 3 consecutive calendar months when the requirements of subparagraph 220203.A.2, have not been met - 12 hours of aerial flight are required.

Slide 32

SHOW SLIDE: PARACHUTE PAY (JUMP PAY)FACILITATOR'S NOTE: Direct learners to the DoDFMR Paragraph 240201 (Parachute Duty). Parachute Duty Pay: 240301. Entitlement * A. General. *Qualified members are those who have received a designation as a parachutist, or are undergoing training for such designation; who is required by competent orders to engage in parachute jumping from

an aircraft in aerial flight, and who meet the minimum performance requirements of Table 24-4. High Altitude Low Opening (HALO)/Military Free Fall 240301B. Paid to Soldiers that perform duty involving parachute jumping at a high altitude with a low opening as an essential part of such duty. At a minimum, they must execute jumps at altitudes of greater than 10,000 feet with a free-fall to low altitudes before parachute opening.To receive this entitlement, a Soldier is assigned by competent orders and performs at least one parachute jump every three months. He/she can perform the jump in any calendar month. That jump qualifies him/her for that month plus two preceding months or for that month plus two succeeding months or for that month plus one preceding month and one succeeding month.  FACILITATOR'S NOTE: Refer learners to DLT 24-3 and 24-4 of the DoDFMR. Explain to learners how the table works. NOTE *240204. Rates: A member who qualifies for hazardous duty incentive pay under this chapter is entitled to such pay at a monthly rate of $150. The monthly rate for a High Altitude-Low Opening (HALO) parachutist who qualifies under this chapter is $225.

Slide 33-34

SHOW SLIDE: PARACHUTE PAY ELIGIBILITYParachute Pay Eligibility (Click Mouse for answers.) Have learners work the problems first. Example 1: During the months October, November, and December, a Soldier performs 1 jump in December. Answer: Since the requirement is one jump every three months, the Soldier is entitled to pay for the entire three month period. Table 24-4. Parachute Jumps-Incentive Pay for Parachute Duty-Performance Requirements – WHEN jump is performed IN any calendar month THEN member qualifies for parachute duty pay for that month and one preceding and succeeding month; or that month and 2 preceding months; or that month and 2 succeeding months (note 1).

Example 2: During the months of January, February, and March, a Soldier performs no jumps. Answer: Since the requirement is one jump every three months, the Soldier is not entitled to pay for any of the three months. FACILITATOR'S NOTE: Refer learners to table 24-5 and review with learners. **This table is used for ALL types of HDIP to determine when entitled under certain conditions applies.

Slide 35

SHOW SLIDE: DEMOLITION DUTYDemolition Duty B. Duty Involving Demolition of Explosives. Demolition duty is duty performed by members who engage in the following activities under competent orders and as a primary duty assignment: 1. Demolish by the use of explosives objects, obstacles, or other explosives, or recover and render harmless, by disarming or demolition, explosives that have failed to function as intended or which have become a potential hazard; 2. Participate as learners or facilitators in instructional training, including that in the field or fleet, for the duties described in subparagraph 240501.B.1 provided that live explosives are used in such training; 3. Participate in proficiency training, including that in the field or fleet, for the maintenance of skill in the duties described in subparagraph 240501.B.1 provided that live explosives are used in such training; or 4. Experiment with or develop tools, equipment, or procedures for the demolition and rendering harmless of explosives, provided that live explosives are used. Demolition Duty Pay: Demolition duty pay is payable to Soldiers under competent orders to perform duty involving the demolition of explosives. To qualify for demolition duty pay, an individual‘s primary duty assignment must involve the demolition of explosives and includes training for duty in one or more of the functions listed in DoDFMR, 240204. He/she receives this entitlement as long as he/she performs such duty during the month involved. Orders must be published authorizing or terminating this entitlement.

Demolition Duty Pay is paid at a rate of $150.00 monthly per (240204-Rates).

Slide 36-37

SHOW SLIDE: LSA 3 CHECK ON LEARNINGQ: When a member in flying status is an enlisted crew member whose flight orders include a termination date and is involuntarily removed from flying duty (note 3) and was given less than 120 days of advance notice of removal from flying duty (note 4) then flying pay continues either for _________ after the date on which notified of such removal or until original flight orders termination date, whichever occurs first, without regard to the flight requirements of paragraph 220203.

A: 120 days (per Table 22-6 (Entitlement to HDIP,ACIP, or CEFIP Under Certain Conditions)NOTES: 3. A member is not considered to be involuntarily removed from flying duty upon separation, confinement, relief for cause, reduction in grade, medical unfitness, absence without leave, or transfer to ground duty at own request.

Q: How is Incentive Pay payable for a calendar month during which a member under competent orders performs demolition duty by use of live explosives?

A: Incentive Pay is payable for any full month, or is prorated under paragraph 240201 for any portion of a calendar month during which a member under competent orders performs demolition duty by use of live explosives. (Demolition Duty 240501)

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SHOW SLIDE: DETERMINE SUBSISTENCE ALLOWANCES (BAS) (refer to chapter 25 for additional information)Learning Step Activity 4. DETERMINE SUBSISTENCE ALLOWANCE Method of Instruction: Conference / Discussion

Facilitator's to learner Ratio: 1:32 Time of Instruction: 10 mins

Media: Computer Assisted Instruction, Printed Reference Material, Slides

BAS is meant to offset costs for a member's meals. This allowance is based in the historic origins of the military in which the military provided room and board (or rations) as part of a member's pay. This allowance is not intended to offset the costs of meals for family members. Because BAS is intended to provide meals for the service member, its level is linked to the price of food. Therefore, each year it is adjusted based upon the increase of the price of food as measured by the USDA food cost index. This is why the increase to BAS will not necessarily be the same percentage as that applied to the increase in the pay table, as annual pay raises are linked to the increase of private sector wages.

250201. Eligibility: Upon completion of initial basic military training, unless otherwise restricted as described in this chapter, a member becomes entitled to one of the following monthly BAS rates based upon their rank and circumstances. Supporting documentation is required for all special pay entitlements to determine eligibility. Ensure that all documents are verified and met the requirements of eligibility. Enlisted BAS: Enlisted members are entitled to one of two BAS rates. FACILITATOR'S NOTE: Refer learners to the DoDFMR, 250201 B. BAS for Enlisted Members. Enlisted members are entitled to one of the BAS rates listed below:

1. Enlisted BAS. This is the standard rate of BAS to be paid enlisted members unless they qualify for, and proper authority approves, a higher rate of BAS.

2. Enlisted BAS II. Enlisted members on duty at a permanent station and assigned to single (unaccompanied) Government quarters, which do not have adequate

food storage or preparation facilities, and where a government mess is not available, and the government cannot otherwise make meals available, may be entitled to BAS II. The rate for BAS II is fixed at twice the rate for standard enlisted BAS. Effective February 10, 2006, the Navy authorized the payment of BAS II. Effective October 1, 2010; the Air Force authorized payment of BAS II to members at specific locations. (3) There are two rates–Standard and Discount-for enlisted BAS found DoDFMR, Table 25-1.

 (a) Standard Rate: The amount that a Soldier authorized to mess separately (does not have to eat in the DFAC) will receive. (b) Discount Meal Rate: The rate for meal collections when a Soldier is on Essential Station Messing (Must eat in the DFAC).Officer BAS: A single rate of BAS applies to all officers. The BAS entitlement is paid at a monthly rate.  (1) Automatically commences upon completion of initial officer training, Basic Officer Leader Course (BOLC); Officer BAS never terminates, however, can be recouped (e.g., FTXs)

Slide 39

SHOW SLIDE: FAMILY SIBSISTENCE SUPPLEMENTAL ALLOWANCE (FSSA)250302A-E. General Provisions The Family Subsistence Supplemental Allowance (FSSA) program was established to supplement an individual’s basic allowance for subsistence to a level sufficient to remove that member’s household from or obviate the need for benefits under the United States Department of Agriculture (USDA) Supplemental Nutrition Assistance Program (SNAP), formerly known as the food stamp program. Officer and enlisted members entitled to BAS may also qualify for FSSA. FSSA is payable at a monthly rate as determined by the Military Service concerned and may not exceed $1,100. FSSA is a nontaxable allowance payable in addition to, all other pays and allowances. FSSA will be prorated at 1/30 for each day of entitlement.FSSA is payable in an amount that would bring the member’s gross household income to 130 percent of the Federal poverty line as established by the USDA. 250302. Eligibility: FSSA is payable to any officer or enlisted member of the Armed Forces who meets all of the following criteria:

A. Is serving on active duty and receiving BAS.

B. Has a gross household income that would make the member eligible for assistance under the USDA SNAP program for a given household size.

C. At least one person in the Service member’s household is a military dependent. D. Has made an application for and been certified, at a specific payment level, by

the appropriate office 250305. Application and Certification: Individual members must make application (supporting documentation) to the appropriate organizational element as designated by their respective Service. The appropriate Service organization will make all decisions regarding eligibility and the amount of entitlement and will provide final certification for payment to include the entitlement start date. AR 37-104-4 - All applications for FSSA will be processed through the Soldier’s chain of command. The Soldier’s commander will certify a Soldier’s entitlement to FSSA and will forward an approved DA Form 4187. All FSSA allowances must be re-certified annually on 1 February of each year, when a Soldier is promoted or has a permanent change of station move.

Slide 40-41

SHOW SLIDE : LSA 4 CHECK ON LEARNINGQ: When is BAS II authorized? Where can that information be referenced in the DoDFRM?A: Enlisted members on duty at a permanent station and assigned to single (unaccompanied) Government quarters, which do not have adequate food storage or preparation facilities, and where a government mess is not available, and the government cannot otherwise make meals available, may be entitled to BAS II. 250201.B.2.

Q: Normally, FSSA is renewed annually on February 1st of each year, what other instances would require reapplication and recertification or termination of entitlement? Where can that information be referenced in the DoDFMR?

A: 1. When the monthly household income increases by $100 or more as compared to the household income used as the basis of the member’s current certified entitlement.

2. When there is any decrease to household size. 3. When the member is promoted. In the case of a promotion, the entitlement ends the day prior to the effective date of

promotion. 4. When executing PCS move. In the case of a PCS move, the entitlement ends the day prior to the date the member officially reports for duty at the new duty station. 250306 (Termination and Recertification).

Slide 42

SHOW SLIDE: DETERMINE OTHER PAYABLE ALLOWANCESLearning Step / Activity 5. Determine Entitlement to Pay and Allowances Method of Instruction: Conference / Discussion

facilitator's to learner Ratio: 1:32 Time of Instruction: 15 mins

Media: Computer Assisted Instruction, Printed Reference Material, SlidesDuring this section we will discuss how to determine basic eligibility for select pay and allowances and how to perform simple computations.

Slide 43

SHOW SLIDE : ALLOWANCESAs you can see, there are a number of different allowances that Soldiers may be entitled to depending on their individual/family circumstances and geographic location (e.g. overseas vs. CONUS). We will focus on those you will see often as an S-1: BAS, BAH, and FSA.• Basic Allowance for Housing (BAH) -An amount of money prescribed and

limited by law which an officer or enlisted member receives to pay for quarters not provided by the Government.

• Family Separation Allowance (FSA) -FSA provides compensation for added expenses incurred because of an enforced family separation under one of the conditions in subpara 270103.A.1 through 3.

• Cost of Living Allowance (COLA)- A cost-of-living allowance (COLA) is paid to a member assigned to high cost OCONUS area to help maintain the equivalent purchasing power of the member’s CONUS-based counterparts. The COLA system compares the cost differences between goods and services (excluding housing) purchased in an OCONUS area to the price of goods and services purchased in CONUS.

FACILITATOR'S NOTE: Mention to learners the Impact of Basic Allowance for Housing (BAH) Reductions Starting in 2015, dtd January 2015. The National Defense Authorization Act (NDAA) for Fiscal Year 2015, allows the Secretary of Defense to reduce the 2015 Basic Allowance for Housing (BAH) rates by 1%. In addition, the Department of Defense eliminated the cost component for renters insurance from the 2015 BAH rates. This reduction of BAH will affect ALL Service Members. As a result of this action residents could be faced with paying some amount of money in excess of their housing allowance.

Slide 44

SHOW SLIDE : HOUSING ALLOWANCESThere are seven different types of housing allowances covered in the Joint Travel Regulations, Chapter 10 (10000G). We are going to cover the most common, which is straight BAH.BAH is an allowance to offset the cost of housing when not receiving government-provided housing. BAH depends upon location, pay grade, and number of dependents. BAH rates are established such that members in each pay grade, independent of location, pay approximately the same out-of-pocket costs. Therefore, BAH rates in high-cost areas will be much greater than those in low-cost areas. BAH replaces the Basic Allowance for Quarters (BAQ) and Variable Housing Allowance (VHA) programs. FACILITATOR'S NOTE: Allow learners a few minutes to become familiar the layout of the JTR Chapter 10 and the various housing allowances.

Slide 45

SHOW SLIDE : BAH-I WITHOUT DEPENDENTSACTIVE COMPONENT. BAH-I Without Dependents-BAH-AC (DA Form 5960) (Authorization to Start, Stop, or change Basic Allowance for Quarters (BAQ), and/or Variable Housing Allowance (VHA)) Unless otherwise entitled, members without dependents residing in other than government quarters, are entitled to BAH at the without dependent rate. The rates for BAH are based on the member’s permanent duty

station (PDS). Application for BAH without dependents is made on DA Form 5960. A statement of non-availability must be attached, for members of the ARMY in pay grades E-5 and below. If government quarters are not assigned to a Soldier, obtain a statement bearing the installation Commander’s signature (statement of non-availability). Soldiers, (ARMY) in pay grades E-6 or above can elect not to occupy quarters and are automatically entitled to BAH at the without rate (Own Right). RESERVE COMPONENT. Reserve Component Soldiers without Dependents are authorized BAH Type 1 at the without dependents rate when they are on active duty for more than 30 days. This does not apply if the Soldier is in Basic Training, AIT or BOLC. The rate is based on the Soldier’s Home of Record (HOR) Zip Code. The application for BAH is made on DA Form 5960. The Soldier must also include a copy of a lease or mortgage payment book.

Slide 46

SHOW SLIDE : BAH-I WITH DEPENDENTSACTIVE COMPONENT. With Dependents-BAH-AC. Unless otherwise entitled, members residing with dependents in other than government quarters, are entitled to BAH at with/dependent rate. BAH is paid in an amount according to the pay grade in which the Soldier is serving or appointed for basic pay purposes. BAH rates are based on the member’s Permanent Duty Station (PDS) Zip Code.RESERVE COMPONENT. With Dependents—BAH – RC. If the Soldier is on orders for more than 30 days and residing with dependents in other than government quarters, Soldier is entitled to BAH at with/dependent rate. BAH is paid in an amount according to

the pay grade in which the Soldier is serving or appointed for basic pay purposes. BAH rates are based on the member’s PDS HOR Zip Code.

Slide 47

SHOW SLIDE : BAH-PARTIAL AND BAH-DIFF REFERENCE: JFTR, Chapter 10, Para U10010BAH-Partial is paid to a Soldier without dependents, assigned to single-type quarters (barracks), or is on field or sea duty, and not otherwise entitled to receive a BAH. There are multiple other conditions and situations affecting eligibility for BAH-Partial. Refer to the JTR, Chapter 10, Para U10010 for additional information.BAH-Diff is the housing allowance amount for a member who is assigned to single-type quarters and who is authorized a BAH solely by reason of the member's payment of child support. A member is not authorized BAH-DIFF if the monthly rate of that child support is less than the BAH-DIFF amount. The BAH-DIFF amounts, originally calculated in 1997, are updated annually based on changes in the Basic Pay tables. For more information contact your servicing finance office or consult JTR, par. U10008.

Slide 48

SHOW SLIDE : FAMILY SEPARATION ALLOWANCE (FSA) FSA is payable to Soldiers with family members who are deployed for 30 consecutive days or more and is designed to defray minor costs incurred due to the enforced separation. FSA entitlement will continue through day prior to arrival at home station. FSA is payable only to members with dependents and is in addition to any other allowance or per diem to which a member may be entitled. A member, however, may not receive more than one payment of FSA for the same period, even though qualified for family separation allowance - restricted (FSA-R), family separation allowance - ship (FSA-S), and family separation allowance - temporary (FSA-T). To draw FSA, the Soldier MUST be separated from his/her dependents by competent orders. Soldiers WITHOUT dependents are NOT AUTHORIZED FSA.Family Separation Allowance - R (FSA-R). Transportation of dependents, including dependents acquired after effective date of orders, is not authorized at government expense (see paragraph 270301); and the dependents do not live in the vicinity of the member’s homeport/permanent duty station.  Family Separation Allowance - S (FSA-S). Assigned to a ship away from homeport more than 30 daysFamily Separation Allowance - T (FSA-T). The member is on TDY (or temporary additional duty) away from the permanent station continuously for more than 30 days, and the member’s dependents are not residing at or near the TDY station. This includes members who are required to perform a period of the TDY before reporting to their initial station of assignment. FACILITATOR'S NOTE: For conditions of entitlement see DoDFMR, Table 27-3.

Slide 49

SHOW SLIDE : OTHER ENTITLEMENTSThere are many different types of authorized allowances paid each month. Not only is there an allowance entitlement for food, living quarters and family separation, but they also include things such as clothing replacement and overseas housing allowances.

• Overseas Housing Allowance (OHA) - OHA is authorized to assist a member in defraying the housing costs incurred incident to assignment to a PDS outside the U.S. Every member authorized to live in private sector leased/owned housing is authorized OHA. The OHA program is designed to help offset housing expenses for a member and/or dependent at the assigned overseas location. The reported housing must be the actual residence that the member occupies and from which the member commutes to and from work on a daily basis.

-There are two housing allowance types paid under the OHA:1. An up-front, lump sum MIHA for those who qualify (par. 10026 and App N for

rules and information).2. A monthly OHA including a utility/recurring maintenance allowance.

• Moving In Housing Allowance (MIHA) JTFR - 10026 MOVE IN HOUSING ALLOWANCE (MIHA)-MIHA exists to defray the move in costs associated with occupying private sector leased/owned housing covered under the OHA program. MIHA is not payable to a member occupying Gov’t or Gov’t leased housing. MIHA does not cover move-out costs. In most cases, a member authorized OHA is authorized MIHA. DD Form 2556 (MIHA Claim (May 1999)) must accompany MIHA/Rent and/or MIHA/Security related expenses.NOTES CONTINUE ON NEXT SLIDE!

Slide 50

SHOW SLIDE : OTHER ENTITLEMENTS (Continuation of previous slide)• The three MIHA payment types are:

1. MIHA/Miscellaneous. MIHA/Miscellaneous reflects average expenditures made and reported by members to make their dwellings habitable.

2. MIHA/Rent. Homeowners are ineligible. MIHA/Rent totally covers reasonable rent related expenses. These are fixed, onetime, nonrefundable charges levied on behalf of the landlord, or a foreign Gov’t that the member must pay before/upon occupying a dwelling. Expenses deferred until lease termination are not MIHA/Rent.

3. MIHA/Security. MIHA/Security covers reasonable security related expenses for a member assigned to an area in which dwellings must be modified to minimize terrorist and/or criminal threat.

• Clothing Allowance (290201): three basic types of clothing allowances:A. Initial Clothing Allowances are provided to enlisted members upon initial enlistment or upon other special qualification for entitlement to a prescribed outfitting of uniforms. The initial issue may be an in-kind issue or a combination of in-kind issue and cash payment. B. Cash Clothing Replacement Allowances are provided to enlisted members upon the anniversary month each successive year following the provision of an initial clothing allowance. Cash clothing replacement allowances are for replacement of required uniform items based on a normal wear rate. C. Extra Clothing Allowances are additional to initial and replacement allowances and do not reduce, replace or otherwise affect them. Extra clothing allowances provide for unusual circumstances when an enlisted member may require additional uniform items or when an officer (with a permanent duty station outside the United States) or enlisted member may require civilian clothes to perform their assigned duties. • Temporary Lodging Allowance (TLA) - 9150 GENERAL: TLA is an

allowance intended to partially pay members for the more than normal expenses

incurred by a member/dependent(s) while occupying temporary lodging OCONUS.

Slide 51-52

SHOW SLIDE : LSA 5 CHECK ON LEARNINGQ: Housing Allowances are divided into seven categories, what are they?

A: Basic Allowance for Housing (BAH)Basic Allowance for Housing Differential (BAH-Diff)Partial Basic Allowance for Housing (BAH-Partial)Transit Rate (BAH-T)Reserve Component Rate (BAH-RC)Overseas Housing Allowance (OHA)Family Separation Housing (FSH)

Q: What are the three types of Family Separation Allowances and when is each authorized?

A: Family Separation Allowance - R (FSA-R). Transportation of dependents, including dependents acquired after effective date of orders, is not authorized at government expense (see paragraph 270301); and the dependents do not live in the vicinity of the member’s homeport/permanent duty station. Family Separation Allowance - S (FSA-S). Assigned to a ship away from homeport more than 30 days.Family Separation Allowance - T (FSA-T). The member is on TDY (or temporary additional duty) away from the permanent station continuously for more than 30 days, and the member’s dependents are not residing at or near the TDY station. This includes members who are required to perform a period of the TDY before reporting to their initial station of assignment.

Slide 53

SHOW SLIDE : Pay InquiriesLearning Step / Activity 6. Manage Processing of Pay Inquiries Method of Instruction: Conference / Discussion

facilitator's to learner Ratio: 1:36 Time of Instruction: 10 mins

Media: Large Group InstructionService members will complete the DA Form 2142 when they have a pay issue, according to the Official Department of the Army Publications and Forms. The DA Form 2142 details the pay issue, when it began and any other information from the Soldier.

• Active Duty Soldiers will fill out the required DA Form 2142 (Pay Inquiry) while the Reserve Component will use the USAR Form 27-R (Pay Inquiry). Each document which will serve as a record of the Soldier’s pay concerns.

• The Soldier should complete each section and sign the form. In addition, all supporting documents will need to be provided to the finance office to support the Soldier’s complaint or concern.

• The supporting finance office will receive the DA Form 2142, log it for record purposes, conduct research of the Soldier’s concern, and return an answer to the Soldier.

Slide 54-55

SHOW SLIDE : CHECK ON LEARNINGQ: What is the form number used by the Reserve Component?A: Reserve Component will use the USAR Form 27-R (Pay Inquiry)Q: What information is placed in the “Nature of Pay Inquiry Block”?A: The Soldiers specific pay problem.

Slide 56

SHOW SLIDE : INTERNAL CONTROL PROCEDURESLearning Step / Activity 7. Implement Internal Controls Method of Instruction: Conference / Discussion

facilitator's to learner Ratio: 1:36 Time of Instruction: 5 mins

Media: Large Group InstructionFACILITATOR'S NOTE: Refer learners to FM 1-06. Internal controls provide reasonable assurance that obligations and costs are in compliance with applicable laws; all assets are safeguarded against waste, loss, unauthorized use, or misappropriation; revenues and expenditures are properly recorded and accounted for; and programs are efficiently and effectively carried out according to the applicable law and management policy.7-7. Internal controls are an integral component of an organization’s management that provides reasonable assurance that the following objectives are being achieved: 1. Effectiveness and efficiency of operations. 2. Reliability of financial reporting. 3. Compliance with applicable laws and regulations. 4. Prevention and deterrence of fraud, waste, and abuse.7-12. Separation of Duties are in place to reduce the risk of error, waste, or wrongful acts, or to reduce the risk of those acts going undetected, no one individual should control all key aspects of a transaction or event cycle. 7-34. Control activities are the policies, procedures, techniques, and mechanisms that enforce management directives. Control activities help ensure that actions are taken to address or reduce risks and include a wide range of activities such as approvals, authorizations, verifications, reconciliations, physical security, and performance reviews. Records that document evidence of executing these activities need to be created and maintained. Examples of control activities are:1. Reviews of performance by management. 2. Information processing controls. 3. Physical control of assets. 4. Establishing and review of performance measures and indicators. 5. Separation of duties. 6. Complete, accurate, and timely execution of transactions and events.

Slide 57

SHOW SLIDE: INTERNAL CONTROL PROCEDURESPer AR 11-2 - 2–5. Internal control evaluations-The evaluation of key internal controls must result in a specific determination of their effectiveness and the evaluation must be supported by documentation that clearly indicates who conducted the evaluation and when, what methods were used to test the key controls, evaluation results, what internal control deficiencies (if any) were detected, and what corrective actions were taken.**On the slide, you will find the Requirements, Certification, and Evaluation Methods

• Requirement. Formal internal control evaluations of key internal controls must be conducted at least once every 5 years.

• Certification. -include a statement of the method used (evaluation or alternate method) and how compliance was tested-summary of results-list of any deficiencies identified (indicate no deficiencies if there were none)-what corrective actions have been taken, as well as what deficiencies are pending correction.

• Evaluation Methods (2).-Internal control evaluations. The HQDA functional proponent may develop an internal control evaluation and publish it as an appendix. The evaluation identifies the key internal controls and provides managers with a tool to evaluate the effectiveness of these controls.-Existing management review processes. In many areas, existing management review processes may meet, or can be modified to meet, the basic requirements of an internal control evaluation.

Slide 58

SHOW SLIDE : INTERNAL CONTROL PROCEDURESOne of the most important documents a commander receives on a monthly basis for his or her review is the Unit Commander’s Financial Report (UCFR). Commanders are tasked with reviewing, annotating discrepancies, attaching pay documents necessary to support changes (reconcile), signing and returning the UCFR back to NLT the 10 th of each month (Active Duty)…no later than the 30th calendar day for the Unit Commander Pay Management Report (UCPMR) (ARNG and USARC only). If discrepancies are found, they will be single lined through and corrections noted. It is very important that a commander verifies all data on the UCFR / UCPMR monthly as a way to monitor or verify Soldier monthly entitlements. In doing so, the potential for future NO Pay-dues are minimized or eliminated and erroneous (intentional or unintentional) claims to entitlement payments are prevented or minimized. UCFR Review: Monthly, the Commander reviews the UCFR generated from DJMS and verifies the accuracy of the following:-Assigned personnel -Soldier's grade -COLA-BAS type -Leave balance -Debts-Article 15 actions -Incentive/Special pays -Duty status-Housing entitlements (status, zip code)UCPMR Review: Monthly, the Commander reviews the UCPMR generated from DJMS and verifies the accuracy of the following:-Assigned personnel -Soldier's grade -Pay status-PEBD -BAH dependency status -Incentive pays-Drill performance -Bonus payments -Debts

Slide 59-60

SHOW SLIDE : CHECK ON LEARNINGQ: Internal controls are an integral component of an organization’s management that provides reasonable assurance that what objectives are being achieved? A: 1. Effectiveness and efficiency of operations. 2. Reliability of financial reporting. 3. Compliance with applicable laws and regulations. 4. Prevention and deterrence of fraud, waste, and abuse.

Slide 61-62

SHOW SLIDE : TLO CHECK ON LEARNINGQ: How many chapters does DoDFMR 7000.14-R Volume 7A contain?A: 66 Chapters and 3 AppendicesQ: Which housing allowance is paid to a member who is assigned to single-type quarters and who is authorized a BAH solely by reason of the member's payment of child support. .A: BAH Diff

Slide 63-65

SHOW SLIDE: TERMINAL LEARNING OBJECTIVENOTE: Inform the students of the Terminal Learning Objective (TLO).SAFETY REQUIREMENTS. In a training environment, leaders must perform a risk assessment in accordance with DA PAM 385-30, Risk Management. Leaders will complete a DD Form 2977 DELIBERATE RISK ASSESMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation 350-29. RISK ASSESSMENT LEVEL. Low.  ENVIRONMENTAL STATEMENT. Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM 3-34.5 Environmental Considerations and GTA 05-08-002 ENVIRONMENTAL- RELATED RISK ASSESSMENT. EVALUATION: You will be evaluated at the end of the block of instruction. Students must achieve a 70% to obtain a passing score. International Officers must achieve a 60%.INSTRUCTIONAL LEAD-IN. Understanding Prepare Personnel Readiness Data for Unit Status Report’s relationship with other HR Core Competencies and Key Functions is critical to your success as an HR Professional. During this lesson we will examine personnel and medical readiness, USR policies and procedures and preparing and processing unit status reports.This lesson provides an opportunity to reinforce the following 21st Century Soldier Competencies: (1) The Army Profession

(2) Professional Competence(3) Team Building(4) Adaptability(5) Lifelong Learning  21st Century Soldier Competencies are outlined in Appendix C of TRADOC Pamphlet 525-8-2 (The U.S. Army Learning Concept for 2015) are general areas of competence or attributes required by Students and leaders to prevail in complex, uncertain environments. Together, they provide a foundation for operational adaptability.