(c)
The Under Secretary of Defense (Comptroller) shall advise and assist the Secretary of Defense—
(1) in performing such budgetary and fiscal functions and duties, and in exercising such budgetary and fiscal powers, as are needed to carry out the powers of the Secretary;
(2) in supervising and directing the preparation of budget estimates of the Department of Defense;
(3)
in establishing and supervising the execution of principles, policies, and procedures to be followed in connection with organizational and administrative matters relating to—
(A) the preparation and execution of budgets;
(B) fiscal, cost, operating, and capital property accounting; and
(C) progress and statistical reporting;
(4) in establishing and supervising the execution of policies and procedures relating to the expenditure and collection of funds administered by the Department of Defense; and
(5) in establishing uniform terminologies, classifications, and procedures concerning matters covered by paragraphs (1) through (4).
Prior Provisions
A prior section 135 was renumbered section 138b of this title.
Amendments
2011—Subsec. (c)(5). Pub. L. 111–383 substituted “paragraphs” for “clauses”.
2003—Subsec. (e). Pub. L. 108–136 struck out “(1)” before “The Under Secretary”, substituted “each of the congressional defense committees” for “each congressional committee specified in paragraph (2)”, and struck out par. (2) which read as follows: “The committees referred to in paragraph (1) are—
“(A) the Committee on Armed Services and the Committee on Appropriations of the Senate; and
“(B) the Committee on Armed Services and the Committee on Appropriations of the House of Representatives.”
1999—Subsec. (e)(2)(B). Pub. L. 106–65 substituted “Committee on Armed Services” for “Committee on National Security”.
1996—Subsec. (e). Pub. L. 104–106 designated existing provisions as par. (1), substituted “each congressional committee specified in paragraph (2) is” for “the Committees on Armed Services and the Committees on Appropriations of the Senate and House of Representatives are each”, and added par. (2).
1994—Pub. L. 103–337, § 903(a)(2), substituted “Under Secretary of Defense (Comptroller)” for “Comptroller” as section catchline.
Subsec. (a). Pub. L. 103–337, § 903(a)(1)(A), substituted “an Under Secretary of Defense (Comptroller)” for “a Comptroller of the Department of Defense”.
Subsecs. (b) to (e). Pub. L. 103–337, § 903(a)(1)(B), substituted “Under Secretary of Defense (Comptroller)” for “Comptroller” wherever appearing.
1993—Pub. L. 103–160, § 901(a)(2), renumbered section 137 of this title as this section.
Subsec. (b). Pub. L. 103–160, § 902(a)(1), inserted “The Comptroller is the agency Chief Financial Officer of the Department of Defense for the purposes of chapter 9 of title 31.” after “(b)” and “additional” after “shall perform such”.
Subsec. (d). Pub. L. 103–160, § 901(a)(2), added subsec. (d).
Subsec. (e). Pub. L. 103–160, § 902(b), added subsec. (e).
Change of Name
Pub. L. 103–337, div. A, title IX, § 903(d), Oct. 5, 1994, 108 Stat. 2823, provided that:
“Any reference to the Comptroller of the Department of Defense in any provision of law other than title 10, United States Code, or in any rule, regulation, or other paper of the United States shall be treated as referring to the Under Secretary of Defense (Comptroller).”
Effective Date of 2011 Amendment
Amendment by Pub. L. 111–383 effective Jan. 1, 2011, see section 901(p) of Pub. L. 111–383, set out as a note under section 131 of this title.