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Cost Apportionment Tech Specialist

Position Description

Duties

  • The Finance Section Chief supervises the Cost Apportionment Technical Specialist (CATS). The CATS is familiar and experienced with agency policies, accounting practices, cooperative fire protection agreements, cost share methodologies and procedures. When more than one CATS is assigned, the CATS are responsible to jointly develop cost share options and recommendations for consideration by the incident management.
  • Gathers pertinent information for briefings with responsible agencies.
  • Acts as advisor to the Incident Commander(s)/Agency Representative(s) during the development of cost shares and cost share agreements to insure conformity with Cooperative Fire Protection Agreements and agency(s) accounting practices.
  • Applies cost apportionment methodology to the utilization of resources as determined by the Incident Commander IC/AR.
  • Oversees and insures accuracy of development of daily cost share worksheets
  • Facilitates meetings with involved agencies for signatures of daily worksheets
  • Insures appropriate supporting documents are retained with daily worksheets to insure accuracy and accountability (i.e., maps, IAP, IA records, special instructions, etc.).
  • Develops Cost Share Agreement in accordance with Cooperative Fire Protection Agreements. Cost share agreements will convey each agency’s obligation with consideration to each agency’s accounting limitations.
  • Obtains local administrative guidelines, WFSA.
  • Completes all records prior to demobilization and briefs incident agency for billing purposes.

Position Knowledge and/or Requirements

  • Completion of the FS-R5, Cost Apportionment Training
  • Ability to work with variety of personnel in highly stressful and political situations
  • Recommend “ISUITE” and “ICARS” knowledge

NWCG Latest Announcements

2025/2026 Leadership Campaign Quarter 2 Now Available!

Date: February 13, 2026
Questions? 
Please contact: Leadership Committee

NWCG is excited to announce that the Quarter Two materials for the 2025/2026 Wildland Fire Leadership Campaign are now available! This annual initiative invites all leadership and wildland fire management students to engage with essential skills and knowledge needed to lead effectively in dynamic environments.

This quarter focuses on Leadership Level 2: New Leader (Conveying Intent). Conveying intent is a crucial leadership competency in the high-risk, dynamic environment of wildland firefighting. Months 4 - 6 will concentrate on how successfully conveying intent enhances situational awareness, promotes shared understanding, and empowers firefighters to exercise initiative and adapt to changing conditions.

References:

2025/2026 NWCG Leadership Campaign - Leadership Levels

Wildland Fire Leadership Development Program

Leadership Committee

Opportunity to Serve the Wildland Fire Community as an IPTM SME!

Date: February 10, 2026
Questions? 
Please contact: NWCG SME Specialist

NWCG is seeking experienced wildland firefighters and support personnel to serve as Subject Matter Experts (SMEs) for the Incident Performance and Training Modernization (IPTM) initiative. The intent of IPTM is to transition NWCG’s training and qualification system to a performance-based model through updated position descriptions, Incident Position Standards, Next Generation Position Task Books (Next Gen PTBs), and updates to training where needed.

NWCG is currently recruiting SMEs for the following positions:

  • Aircraft Timekeeper (ATIM)
  • Compensation/Claims Unit Leader (COMP)
  • Cost Unit Leader (COST)
  • Crew Representative (CREP)
  • Deck Coordinator (DECK)
  • Fire Effects Monitor (FEMO)
  • Field Observer (FOBS)
  • Geographic Information System Specialist (GISS)
  • Ordering Manager (ORDM)
  • Receiving/Distribution Manager (RCDM)
  • Staging Area Manager (STAM)

Projects begin April/May 2026 and require 15–20 hours per month for 6–8 months, including a five-day workshop in Boise, Idaho this May. Apply by February 27, 2026, at the link below and review the attached document for details.

References:

NWCG SME Interest Sign-up

IPTM Subject Matter Expert Duties and Expectations Document

Incident Performance and Training Modernization (IPTM)

NEW! M-280, Resource Advisor, Fireline (Instructor-Led) Course Available Now

Date: January 29, 2026
Questions? 
Please contact: Resource Advisor Subcommittee

NWCG is pleased to announce the new M-280, Resource Advisor, Fireline (Instructor-Led) course is now available. This training supports individuals working towards Resource Advisor, Fireline (REAF) incident qualifications.

M-280, Resource Advisor, Fireline (Instructor-Led) training prepares students to serve as a Resource Advisor, Fireline (REAF) as defined in NWCG Incident Position Standards for Resource Advisor, Fireline, PMS 350-112. This course presents scenarios that reflect the diverse challenges a REAF may encounter during an incident. Through these scenarios, participants gain hands-on experience and an understanding of REAF responsibilities in a controlled learning environment.

References:

Resource Advisor, Fireline Position Page

NWCG Position Standards for Resource Advisor, Fireline, PMS 350-112

M-280, Resource Advisor, Fireline (Instructor-Led)

Wildland Fire Learning Portal

2026 Updates to the NWCG Standards for Wildland Fire Position Qualifications, PMS 310-1

Date: January 23, 2026
Questions? 
Please contact: Incident and Position Standards Committee

The Incident and Position Standards Committee has updated the NWCG Standards for Wildland Fire Position Qualifications, PMS 310-1.

These updates address changes to incident position names and requirements for qualification, training, and experience. Updates related to the implementation of Complex Incident Management (CIM) and Incident Performance Training Modernization (IPTM) are also included.

The NWCG Wildland Fire Position Qualification Flowchart, PMS 308 has also been updated to reflect the recent changes.

References:

NWCG Standards for Wildland Fire Position Qualifications, PMS 310-1

NWCG Wildland Fire Position Qualification Flowchart, PMS 308

IPSC Memo 26-01: January 2026 Updates to the NWCG Standards for Wildland Fire Positions Qualifications, PMS 310-1