Comptroller of the United States Army
The Comptroller of the United States Army was a US Army senior management position. The incumbent had general staff responsibility for:
- the independent review and analysis of Army programs, and analysis of major Army commands;
- finance and accounting, fiscal, audit, budgetary, progress and statistical reporting, reports control, cost analysis, and management analysis activities of the Army;
- legislative policies and programs pertaining to appropriation acts;
- management systems of the Army;
- overall management improvement; and
- analysis of Army organization, functions, and procedures.
The Comptroller of the Army was under the direction and supervision of the Assistant Secretary of the Army (Financial Management) with concurrent responsibility to the Chief of Staff. The position was equivalent to a Deputy Chief of Staff. The Comptroller of the Army exercised general staff supervision over the Chief, United States Army Audit Agency.
The last person to hold the position of Comptroller was Lt. Gen. Merle Freitag until his retirement in 1994. After his retirement, the office was abolished and the position was combined with the Assistant Secretary of the Army (Financial Management). The position was later renamed the Assistant Secretary of the Army (Financial Management and Comptroller).