View source for Under Secretary of Defense (Comptroller)

{{Use dmy dates|date=August 2018}}
{{Infobox official post
|post                     = Under Secretary of Defense (Comptroller)<br>/Chief Financial Officer
|insignia                 = Emblem of the Under Secretary of Defense (Comptroller).png
|insigniasize             = 100
|insigniacaption          = Seal of the Under Secretary
|flag                     = Flag of the U.S. Under Secretary of Defense.svg
|flagsize                 = 120
|flagcaption              = Under Secretary of Defense flag
|image                    = Michael J. McCord.jpg
|incumbent                = [[Michael J. McCord]]
|incumbentsince           = June 3, 2021
|acting                   = no
|style                    = [[The Honorable]]
|department               = [[United States Department of Defense|Department of Defense]]<br/>[[Office of the Secretary of Defense]]
|reports_to               = [[United States Secretary of Defense|Secretary of Defense]]<br/>[[United States Deputy Secretary of Defense|Deputy Secretary of Defense]]
|seat                     = [[The Pentagon]], [[Arlington County, Virginia|Arlington County]], [[Virginia]], United States
|appointer                = The [[President of the United States|president]]
|appointer_qualified      = with [[United States Senate|Senate]] [[advice and consent]]
|termlength               = No fixed term
|constituting_instrument  = {{UnitedStatesCode|10|135}}
|Precursor                = Department of Defense Comptroller
|formation                = 1994
|first                    = [[John J. Hamre]]
|succession               = [[United States Secretary of Defense#Succession|7th in SecDef succession]]
|salary                   = [[Executive Schedule|Executive Schedule, level III]]<ref>{{UnitedStatesCode|5|5314}}</ref>
|website                  = {{url|comptroller.defense.gov}}
}}

The '''Under Secretary of Defense (Comptroller)/Chief Financial Officer''', abbreviated '''USD(C)/CFO''', is a high level civilian official in the [[United States Department of Defense]]. The Under Secretary of Defense (Comptroller) is the principal staff assistant and adviser to both the [[United States Secretary of Defense|Secretary of Defense]] and the [[United States Deputy Secretary of Defense|Deputy Secretary of Defense]] for all budgetary and fiscal matters, including the development and execution of the Defense Department's annual budget.

The Under Secretary is appointed by the [[President of the United States|president]] and confirmed by the [[United States Senate]] to serve at the pleasure of the president.<ref>{{cite web | title=US CODE: Title 10,135. Under Secretary of Defense (Comptroller) | url=https://www.law.cornell.edu/uscode/text/10/135- | access-date= 23 September 2007 }}</ref>

The position of Defense Department Comptroller was originally at the rank of Assistant Secretary until the ''National Defense Authorization Act of 1995'' upgraded the position to its current rank of Under Secretary.<ref>{{cite web | title=Search Results - THOMAS (Library of Congress) | url=https://www.law.cornell.edu/usc-cgi/get_external.cgi?type=pubL&target=103-337 | access-date= 23 September 2007 }}</ref>

==Overview==
The '''Office of the Under Secretary of Defense (Comptroller)/CFO''' is the principal staff office for the Defense Department on all budgetary and fiscal matters, including the development and execution of the Defense Department's annual budget of more than $850 billion. As chief financial officer, the Under Secretary's Office also oversees the Department's financial policy, financial management systems, and business modernization efforts.<ref>{{Cite web|url=http://comptroller.defense.gov/AboutOUSD(C)/OUSD(C)TopLeaders.aspx|title=Under Secretary of Defense (Comptroller) > About OUSD(C) > OUSD(C) Top Leaders|website=comptroller.defense.gov|access-date=21 September 2016}}</ref>

The Under Secretary is chair of the Financial Management Modernization Executive Committee, which has the goal of making sure that each of the Department of Defense's critical accounting, financial, and data feeder systems are compliant with applicable federal financial management and reporting requirements.<ref>{{cite web | title=US CODE: Title 10,185. Financial Management Modernization Executive Committee | url=https://www.law.cornell.edu/uscode/search/display.html?terms=military%20or%20cum%20or%20martial&url=/uscode/html/uscode10/usc_sec_10_00000185----000-.html | access-date= 23 September 2007 }}</ref> The Comptroller is also a member of the Defense Business System Management Committee.<ref>{{cite web | title=US CODE: Title 10,186. Defense Business System Management Committee | url=https://www.law.cornell.edu/uscode/text/10/186- | access-date= 23 September 2007 }}</ref>

With the rank of ''Under Secretary'', the USD(C) is a Level III position within the [[Executive Schedule]]. Since January 2019, the annual rate of pay for Level III is $176,900.

==Reporting officials==
Officials reporting to the USD(C) include:
*Deputy Under Secretary of Defense (Comptroller)
*Director, [[Defense Contract Audit Agency]]
*Director, [[Defense Finance and Accounting Service]] 
*Deputy Comptroller (Program/Budget)
*Deputy Chief Financial Officer
*Deputy Comptroller (Enterprise Financial Transformation)
*Deputy Comptroller (Budget and Appropriation Affairs)
*Director, Human Capital and Resource Management

The Deputy Under Secretary of Defense (Comptroller), abbreviated '''DUSD(C)''', is the USD(C)'s chief deputy and assumes the duties of the USD(C) in his or her absence. Pursuant to Public Law 111-84, the DUSD(C) is appointed from civilian life by the president of the United States with the consent of the Senate.

==Budget==

===Budget totals===
The annual budget for the USD(C) is contained in the Office of the Secretary of Defense's (OSD) budget, under the Defense-Wide Operation and Maintenance (O&M) account.

{| class="wikitable"
|+USD Comptroller Budget, FY 10-12 ($ in thousands)<ref>{{cite web | url=http://comptroller.defense.gov/defbudget/fy2012/budget_justification/pdfs/01_Operation_and_Maintenance/O_M_VOL_1_PARTS/O_M_VOL_1_BASE_PARTS/OSD_OP-5_FY_2012.pdf | title=Fiscal Year (FY) 2012 Budget Estimates, Office of the Secretary of Defense (OSD) | publisher=Under Secretary of Defense (Comptroller), OSD | year=2011 | access-date=29 August 2011 | url-status=dead | archive-url=https://web.archive.org/web/20111020090802/http://comptroller.defense.gov/defbudget/fy2012/budget_justification/pdfs/01_Operation_and_Maintenance/O_M_VOL_1_PARTS/O_M_VOL_1_BASE_PARTS/OSD_OP-5_FY_2012.pdf | archive-date=20 October 2011 }}</ref>
|-
! scope="col" width="220" | Line Item
! scope="col" width="120" | FY10 Actual
! scope ="col" width="120" | FY11 Estimate
! scope="col" width="120" | FY12 Request
|-
| colspan="4" align="center" | '''Core OSD Operating Program'''<ref>Fiscal Year (FY) 2012 Budget Estimates, Office of the Secretary of Defense (OSD), p.664</ref>
|-
| Civilian Pay and Benefits, USD (C)|| 26,567 || 33,680 || 28,213
|-
|colspan="4" align="center" | '''Program Structure'''<ref>Fiscal Year (FY) 2012 Budget Estimates, Office of the Secretary of Defense (OSD), p.688-90</ref>
|-
| Comptroller Initiatives || 17,467 || 23,403 || 18,554
|-
| Future Years Defense Program Improvement || 3,408 || 3,510 || 3,562
|-
| Administrative Support || 1,420 || 1,283 || 1,164
|-
| Capabilities Portfolio Management || 4,495 || 20,000 || 0
|-
| Next Generation Resource Management System || 0 || 0 || 3,991
|-
| Enterprise Funds Distribution System Support || 0 || 0 || 2,992
|-
| Travel || 258 || 456 || 272
|-
|colspan="4" align="center" | '''Overseas Contingency Operations'''<ref>Fiscal Year (FY) 2012 Budget Estimates, Office of the Secretary of Defense (OSD), p.714</ref>
|-
| OCO OUSD (Comptroller) || 0 || 0 || 0
|-
|colspan="4" align="center" | '''Totals'''
|-
| '''Total Budget''' || '''53,615''' || '''82,332''' || '''58,748'''
|-
|}

===Budget features===
*'''Comptroller Initiatives''' - Support for producing and providing senior Department leadership with authoritative, accurate, and timely financial statements and support Department-wide business transformation efforts by improving financial management processes, systems, and financial reporting. This funding appears to support the programs of the [[Defense Contract Audit Agency]] and the [[Defense Finance and Accounting Service]].
*'''Future Years Defense Program (FYDP) Improvement''' - Maintain the FYDP information system used to collect, transform, disseminate, build reports, and provide analytical displays for planning, programming, budgeting, and execution activities
*'''Administrative Support''' - Funds services including general office support, data administration, records management, workflow and correspondence tracking, and other administrative tasks
*'''Capabilities Portfolio Management (CPM)''' - Funds OSD and Joint programs used to advise senior Department leadership and support strategic decision making to optimize investments and minimize risks in providing capabilities to the Warfighter. CPM includes programs such as Command & Control, Joint Logistics, Net Centric Operations, Corporate Management Support, and Battlespace Awareness
*'''Next Generation Resource Management System (NGRMS)''' - Maintain IT system used to formulate, justify, present, and defend the DoD budget, including equipment maintenance support, software upgrades, and software licenses
*'''Enterprise Funds Distribution System Support (EFDSS)''' - Maintain IT system used for controlling and distributing funds, including equipment maintenance support, software upgrades, and software licenses
*'''Travel''' - Funds employee travel in support of the OUSD(C) mission

==Office holders==

The table below includes both the various titles of this post over time, as well as all the holders of those offices.

{| class="wikitable"
|+ Under Secretary of Defense (Comptroller/Chief Financial Officer)<ref name=keyofficials>{{cite web | url = https://history.defense.gov/Portals/70/Documents/key_officials/KeyOfficials2019-01.pdf?ver=2019-01-30-133255-003 | title = Department of Defense Key Officials September 1947–February 2019 | date = 30 January 2019 | publisher = Historical Office Office of the Secretary of Defense | website = history.defense.gov | access-date = 20 February 2019}}</ref><ref name="Key Officials">{{cite web|url=https://history.defense.gov/Portals/70/Documents/key_officials/KeyOfficials07-20-21.pdf|title=Department of Defense Key Officials (September 1947 – July 2021)|date=20 July 2021|publisher=Historical Office, Office of the Secretary of Defense}}</ref>
|-
! scope="col" width="75" | Portrait
! scope="col" width="200" | Name
! scope="col" width="280" | Tenure
! scope="col" width="215" | SecDef(s) served under
! scope="col" width="215" | President(s) served under
|-
| colspan="5" align="center" | '''''Assistant Secretary of Defense (Comptroller)'''''
|-
|  || Wilfred J. McNeil || 12 September 1949 – 1 November 1959 || [[Louis A. Johnson]]  <br/> [[George C. Marshall]] <br/> [[Robert A. Lovett]] <br/> [[Charles Erwin Wilson|Charles E. Wilson]] <br/> [[Neil H. McElroy]] || [[Harry Truman]] <br/> [[Dwight Eisenhower]]
|-
|  || Franklin B. Lincoln || 2 December 1959 – 20 January 1961 || [[Thomas S. Gates]] || [[Dwight Eisenhower]]
|-
|  || [[Charles J. Hitch]] || 17 February 1961 – 31 July 1965 || [[Robert S. McNamara]] || [[John F. Kennedy]] <br/> [[Lyndon Johnson]]
|-
|  || [[Robert N. Anthony]] || 10 September 1965 – 31 July 1968 || [[Robert S. McNamara]] <br/> [[Clark M. Clifford]] || [[Lyndon Johnson]]
|-
|  || Robert C. Moot || 1 August 1968 – 9 January 1973 || [[Clark M. Clifford]] <br/> [[Melvin R. Laird]] || [[Lyndon Johnson]] <br/> [[Richard Nixon]]
|-
|  || Don R. Brazier (Acting) || 10 January 1973 – 20 January 1973 || [[Melvin R. Laird]] || [[Richard Nixon]]
|-
|  || Terence E. McClary || 21 June 1973 – 31 August 1976 || [[James R. Schlesinger]] <br/> [[Donald H. Rumsfeld]] || [[Richard Nixon]] <br/> [[Gerald Ford]]
|-
|  || Fred P. Wacker || 1 September 1976 – 29 February 1980 || [[Donald H. Rumsfeld]] <br/> [[Harold Brown (Secretary of Defense)|Harold Brown]] || [[Gerald Ford]] <br/> [[Jimmy Carter]]
|-
|  || Jack R. Borsting || 12 August 1980 – 31 December 1982 || [[Harold Brown (Secretary of Defense)|Harold Brown]] <br/> [[Caspar W. Weinberger]] || [[Jimmy Carter]] <br/> [[Ronald Reagan]]
|-
|  || John R. Quetsch (Acting) || 1 January 1983 – 23 February 1983 || rowspan="4"|[[Caspar W. Weinberger]] ||rowspan="4" |[[Ronald Reagan]]
|-
|  || Vincent Puritano || 24 February 1983 – 30 May 1984
|-
|  || John R. Quetsch (acting) || 31 May 1984–14 August 1984
|-
|  || Robert W. Helm || 16 August 1984 – 1 October 1986
|-
| colspan="5" align="center" | '''''Department of Defense Comptroller'''''
|-
|  || Robert W. Helm || 1 October 1986 – 1 September 1988 || [[Caspar W. Weinberger]] <br/> [[Frank C. Carlucci III]] || [[Ronald Reagan]]
|-
| [[File:Portrait of DoD Mr. Clyde O. Glaister.jpg|75px]] || Clyde O. Glaister || 17 October 1988 – 22 May 1989 || [[Frank C. Carlucci III]] <br/> [[William Howard Taft IV|William H. Taft IV]] (Acting) <br/> [[Richard B. Cheney]] || [[Ronald Reagan]] <br/> [[George H. W. Bush]]
|-
| [[File:Sean O'Keefe, Comptroller of the Department of Defense.jpg|75px]] || [[Sean O'Keefe]] || 22 May 1989 – 7 July 1992 || [[Richard B. Cheney]] || [[George H. W. Bush]]
|-
|  || Donald B. Shycoff (Acting) || 8 July 1992 – 2 April 1993 || [[Richard B. Cheney]] <br/> [[Les Aspin|Leslie Aspin, Jr.]]  || [[George H. W. Bush]] <br/> [[William Clinton]]
|-
| [[File:Alice C. Maroni DA-SC-07-39609.jpg|75px]] || Alice C. Maroni (Acting) || 6 May 1993 – 26 October 1993 || [[Les Aspin|Leslie Aspin, Jr.]] ||rowspan="2"| [[William Clinton]]
|-
|  [[File:Deputy Secretary of Defense John Hamre, official portrait.jpg|75px]] || [[John J. Hamre]] || 26 October 1993 – 5 September 1994 || [[Les Aspin|Leslie Aspin, Jr.]] <br/> [[William J. Perry]]
|-
| colspan="5" align="center" | '''''Under Secretary of Defense (Comptroller/Chief Financial Officer)'''''
|-
| rowspan="2"| [[File:Deputy Secretary of Defense John Hamre, official portrait.jpg|75px]] || rowspan="2"| [[John J. Hamre]] || rowspan="2"| 5 September 1994 – 29 July 1997 || [[William J. Perry]] || rowspan="3"|[[Bill Clinton]]
|- 
| [[William S. Cohen]]
|-
|  [[File:William J Lynn.jpg|75px]] || [[William J. Lynn]] || 19 November 1997 – 19 January 2001 || [[William S. Cohen]]
|-
|  [[File:Defense.gov News Photo 030203-D-2987S-037.jpg|75px]] || [[Dov S. Zakheim]] || 3 May 2001 – 15 July 2004 ||rowspan="3"| [[Donald H. Rumsfeld]] ||rowspan="5"|George W. Bush
|-
|  || Lawrence J. Lanzillotta (Acting) || 15 July 2004 – 27 July 2004
|-
| rowspan="2"| [[File:Tina Jonas, Under Secretary of Defense (Comptroller), official portrait.jpg|75px]] || rowspan="2"| [[Tina W. Jonas]] || rowspan="2"| 27 July 2004 - 26 September 2008<ref>{{Cite web|url=http://www.govexec.com/dailyfed/1008/100208bb2.htm|title=Defense comptroller leaves for industry job|access-date=21 September 2016}}</ref>
|-
| rowspan="3"| [[Robert M. Gates]] 
|-
| [[File:Douglas brook.jpg|75px]] || [[Douglas A. Brook]] (Acting) || 26 September 2008 - 20 January 2009
|-
| rowspan="3"| [[File:Robert F. Hale, Under Secretary of Defense, 2009.jpg|75px]] || rowspan="3"| [[Robert F. Hale]] || rowspan="3"| 9 February 2009<ref>{{cite news|url=http://projects.washingtonpost.com/2009/federal-appointments/agency/defense-department/|title=Head Count {{!}} Tracking Obama's Appointments {{!}} The Washington Post|newspaper=The Washington Post|url-status=dead|archive-url=https://web.archive.org/web/20100323163458/http://projects.washingtonpost.com/2009/federal-appointments/agency/defense-department/|archive-date=23 March 2010}}</ref> – 27 June 2014 || rowspan="5" |[[Barack Obama]]
|-
| [[Leon Panetta]]
|-
| rowspan="2" | [[Chuck Hagel]]
|-
| rowspan="2" | [[File:Mike McCord.jpg|75px]] || rowspan="2" | [[Michael J. McCord]] || rowspan="2" | 27 June 2014 – 20 January 2017<ref>{{Cite web|url=http://comptroller.defense.gov/AboutOUSD(C)/comptroller_Bio.aspx/|title=Under Secretary of Defense (Comptroller) > About OUSD(C) > comptroller_Bio|website=comptroller.defense.gov|access-date=21 September 2016}}</ref>
|-
| [[Ash Carter]]
|-
| [[File:John roth.jpg|75px]] || [[John P. Roth]] (Acting) || 20 January 2017 – 1 June 2017<ref name=keyofficials /> || rowspan="2" | [[James Mattis]] ||rowspan="5"| [[Donald Trump]]
|-
| rowspan="2" | [[File:David L. Norquist, official portrait.jpg|75px]] || rowspan="2" | [[David Norquist]] || rowspan="2" | 2 June 2017<ref name=keyofficials /> – 31 July 2019
|-
| [[Patrick M. Shanahan]] (Acting)
|-
| [[File:Elaine A. McCusker official photo.jpg|75px]] || [[Elaine McCusker]] (Acting) || 31 July 2019 – 26 June 2020 || rowspan=2 | [[Mark Esper]]
|-
| [[File:Thomas W. Harker official photo.jpg|75px]] || [[Thomas Harker]] (Acting) || 26 June 2020<ref>{{cite web |url=https://www.defensenews.com/pentagon/2020/07/06/harker-takes-over-as-acting-pentagon-comptroller/ |title=Harker takes over as acting Pentagon comptroller |last=Mehta |first=Aaron |date=July 6, 2020 |website=defensenews.com |publisher=Defense News }}</ref> – 9 April 2021
|-
| ||Anne McAndrew (Acting) ||9 April 2021 - 3 June 2021 || rowspan="2"| [[Lloyd Austin]] || rowspan="2"| [[Joe Biden]]
|-
|[[File:Michael J. McCord.jpg|frameless|94x94px]]
|[[Michael J. McCord]]
|3 June 2021 - present
|}

==References==
{{reflist|30em}}

==External links==
* [http://comptroller.defense.gov comptroller.defense.gov]

{{Current US Department of Defense Secretaries}}
{{US Department of Defense Secretaries}}

{{DEFAULTSORT:Under Secretary Of Defense (Comptroller)}}
[[Category:United States Under Secretaries of Defense| ]]