Under Secretary of Defense (Comptroller)
|Under Secretary of Defense (Comptroller)
/Chief Financial Officer
Under Secretary of Defense flag
|Department of Defense
Office of the Secretary of Defense
|Reports to||Secretary of Defense
Deputy Secretary of Defense
|Seat||The Pentagon, Arlington County, Virginia, United States|
with Senate advice and consent
|Term length||No fixed term|
|Constituting instrument||10 U.S.C. § 135|
|First holder||John J. Hamre|
|Succession||7th in SecDef succession|
|Salary||Executive Schedule, level III|
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 Secretary of Defense and the Deputy Secretary of Defense for all budgetary and fiscal matters, including the development and execution of the Defense Department's annual $500 billion budget.
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.
The Office of the Under Secretary of Defense (Comptroller) 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 $500 billion. As Chief Financial Officer, the Under Secretary's Office also oversees the Department's financial policy, financial management systems, and business modernization efforts.
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. The Comptroller is also a member of the Defense Business System Management Committee.
With the rank of Under Secretary, the USD(C) is a Level III position within the Executive Schedule. Since January 2010, the annual rate of pay for Level III is $165,300.
Officials reporting to the USD(C) include:
- Principal Deputy Under Secretary of Defense (Comptroller)
- Director, Defense Contract Audit Agency
- Director, Defense Finance and Accounting Service
The Principal Deputy Under Secretary of Defense (Comptroller), abbreviated PDUSD(C), is the USD(C)'s chief deputy and assumes the duties of the USD(C) in his absence. Pursuant to Public Law 111-84, the PDUSD(C) is appointed from civilian life by the President of the United States with the consent of the Senate.
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.
|Line Item||FY10 Actual||FY11 Estimate||FY12 Request|
|Core OSD Operating Program|
|Civilian Pay and Benefits, USD (C)||26,567||33,680||28,213|
|Future Years Defense Program Improvement||3,408||3,510||3,562|
|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|
|Overseas Contingency Operations|
|OCO OUSD (Comptroller)||0||0||0|
- 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
The table below includes both the various titles of this post over time, as well as all the holders of those offices.
|Portrait||Name||Tenure||SecDef(s) served under||President(s) served under|
|Assistant Secretary of Defense (Comptroller)|
|Wilfred J. McNeil||September 12, 1949 - November 1, 1959||Louis A. Johnson
George C. Marshall
Robert A. Lovett
Charles E. Wilson
Neil H. McElroy
|Franklin B. Lincoln||December 2, 1959 - January 20, 1961||Thomas S. Gates||Dwight Eisenhower|
|Charles J. Hitch||February 17, 1961 - July 31, 1965||Robert S. McNamara||John F. Kennedy
|Robert N. Anthony||September 10, 1965 - July 31, 1968||Robert S. McNamara
Clark M. Clifford
|Robert C. Moot||August 1, 1968 - January 9, 1973||Clark M. Clifford
Melvin R. Laird
|Don R. Brazier (Acting)||January 10, 1973 - January 20, 1973||Melvin R. Laird||Richard Nixon|
|Terence E. McClary||June 21, 1973 - August 31, 1976||James R. Schlesinger
Donald H. Rumsfeld
|Fred P. Wacker||September 1, 1976 - February 29, 1980||Donald H. Rumsfeld
|Jack R. Borsting||August 12, 1980 - December 31, 1982||Harold Brown
Caspar W. Weinberger
|John R. Quetsch (Acting)||January 1, 1983 - February 23, 1983||Caspar W. Weinberger||Ronald Reagan|
|Vincent Puritano||February 24, 1983 - May 30, 1984||Caspar W. Weinberger||Ronald Reagan|
|Robert W. Helm||August 16, 1984 - October 1, 1986||Caspar W. Weinberger||Ronald Reagan|
|Department of Defense Comptroller|
|Robert W. Helm||October 1, 1986 - September 1, 1988||Caspar W. Weinberger
Frank C. Carlucci III
|Clyde O. Glaister||October 17, 1988 - May 22, 1989||Frank C. Carlucci III
William H. Taft IV (Acting)
Richard B. Cheney
George H. W. Bush
|Sean O'Keefe||May 22, 1989 - July 7, 1992||Richard B. Cheney||George H. W. Bush|
|Donald B. Shycoff (Acting)||July 8, 1992 - April 2, 1993||Richard B. Cheney
Leslie Aspin, Jr.
|George H. W. Bush
|Alice Maroni (Acting)||May 6, 1993 - October 26, 1993||Leslie Aspin, Jr.||William Clinton|
|John J. Hamre||October 26, 1993 - September 5, 1994||Leslie Aspin, Jr.
William J. Perry
|Under Secretary of Defense (Comptroller/Chief Financial Officer)|
|John J. Hamre||September 5, 1994 - July 29, 1997||William J. Perry
William S. Cohen
|William J. Lynn||November 19, 1997 - January 19, 2001||William S. Cohen||William Clinton|
|Dov S. Zakheim||May 3, 2001 - April 15, 2004||Donald H. Rumsfeld||George W. Bush|
|Lawrence J. Lanzillotta (Acting)||April 15, 2004 - July 27, 2004||Donald H. Rumsfeld||George W. Bush|
|Tina Jonas||July 27, 2004 - September 26, 2008||Donald H. Rumsfeld
Robert M. Gates
|George W. Bush|
|Robert F. Hale||February 9, 2009 – 2014||Robert M. Gates
|Michael J. McCord||June 27, 2014 – January 20, 2017||Chuck Hagel
|John Roth||January 20, 2017 – May 25, 2017||James Mattis||Donald Trump|
|David Norquist||May 25, 2017 – present||James Mattis||Donald Trump|
- 5 U.S.C. § 5314
- "US CODE: Title 10,135. Under Secretary of Defense (Comptroller)". Retrieved September 23, 2007.
- "Search Results - THOMAS (Library of Congress)". Retrieved September 23, 2007.
- "Under Secretary of Defense (Comptroller) > About OUSD(C) > OUSD(C) Top Leaders". comptroller.defense.gov. Retrieved 2016-09-21.
- "US CODE: Title 10,185. Financial Management Modernization Executive Committee". Retrieved September 23, 2007.
- "US CODE: Title 10,186. Defense Business System Management Committee". Retrieved September 23, 2007.
- "Fiscal Year (FY) 2012 Budget Estimates, Office of the Secretary of Defense (OSD)" (PDF). Under Secretary of Defense (Comptroller), OSD. 2011. Retrieved 2011-08-29.
- Fiscal Year (FY) 2012 Budget Estimates, Office of the Secretary of Defense (OSD), p.664
- Fiscal Year (FY) 2012 Budget Estimates, Office of the Secretary of Defense (OSD), p.688-90
- Fiscal Year (FY) 2012 Budget Estimates, Office of the Secretary of Defense (OSD), p.714
- "Department of Defense Key Officials" (PDF). Historical Office, OSD. 2004. Retrieved 2011-02-01.
- "Defense comptroller leaves for industry job". Retrieved 2016-09-21.
- "Head Count | Tracking Obama's Appointments | The Washington Post". The Washington Post. Archived from the original on March 23, 2010.
- "Under Secretary of Defense (Comptroller) > About OUSD(C) > comptroller_Bio". comptroller.defense.gov. Retrieved 2016-09-21.