Page:United States Statutes at Large Volume 63 Part 1.djvu/624

 586 Duties. Deputy Comptrol- lers. Concurrent respon- sibility to Chief of Staff, etc. PUBLIC LAWS-CH. 412-AUG. 10, 1949 [63 STAT. "(b) The Comptroller shall advise and assist the Secretary of Defense in performing such budgetary and fiscal functions as may be required to carry out the powers conferred upon the Secretary of Defense by this Act, including but not limited to those specified in this subsection. Subject to the authority, direction, and control of the Secretary of Defense, the Comptroller shall- " (1) supervise and direct the preparation of the budget estimates of the Department of Defense; and "(2) establish, and supervise the execution of- "(A) principles, policies, and procedures to be followed in connection with organizational and administrative matters relating to- (i) the preparation and execution of the budgets, "(ii) fiscal, cost, operating, and capital property ac- counting, "(iii) progress and statistical reporting, "(iv) internal audit, and "(B) policies and procedures relating to the expenditure and collection of funds administered by the Department of Defense; and "(3) establish uniform terminologies, classifications, and pro- cedures in all such matters. " MIL ITARY DEPARTMENT BUDGET AND FISCAL ORGANIZATION- DEPARTMENTAL COMPTROLLERS "'SE. 402. (a) The Secretary of each military department, subject to the authority, direction, and control of the Secretary of Defense, shall cause budgeting, accounting, progress and statistical reporting, internal audit and administrative organization structure and manage- rial procedures relating thereto in the department of which he is the head to be organized and conducted in a manner consistent with the operations of the Office of the Comptroller of the Department of Defense. "(b) There is hereby established in each of the three military departments a Comptroller of the Army, a Comptroller of the Navy, or a Comptroller of the Air Force, as appropriate in the department concerned. There shall, in each military department, also be a Deputy Comptroller. Subject to the authority of the respective departmental Secretaries, the comptrollers of the military departments shall be resl)onsible for all budgeting, accounting, progress and statistical reporting, and internal audit in their respective departments and for the administrative organization structure and managerial procedures relating thereto. The Secretaries of the military departments may in their discretion appoint either civilian or military personnel as comptrollers of the military departments. Departmental comptrollers shall be under the direction and supervision of, and directly responsible to, either the Secretary, the Under Secretary, or an Assistant Secretary of the respective military departments: Provided,That nothing herein shall preclude the comptroller from having concurrent responsibility to a Chief of Staff or a Chief of Naval Operations, a Vice Chief of Staff or a Vice Chief of Naval Operations, or a Deputy Chief of Staff or a Deputy Chief of Naval Operations, if the Secretary of the mili- tary department concerned should so prescribe. Where the depart- mental comptroller is not a civilian, the Secretary of the department concerned shall appoint a civilian as Deputy Comptroller. "PERFORMANCE BUDGET "SEC. 403. (a) The budget estimates of the Department of Defense shall be prepared, presented, and justified, where practicable,

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