Under Secretary of Defense (Comptroller)

Under Secretary of Defense (Comptroller) /Chief Financial Officer USD(C)/CFO
Under Secretary of Defense flag
Incumbent Mike McCord since June 27, 2014
Department of Defense Office of the Secretary of Defense
Style	The Honorable
Reports to	Secretary of Defense Deputy Secretary of Defense
Seat	The Pentagon, Arlington County, Virginia, United States
Appointer	The President with Senate advice and consent
Term length	No fixed term
Constituting instrument	10 U.S.C. § 135
Formation	1994
First holder	John J. Hamre
Succession	7th in SecDef succession
Salary	Executive Schedule, level III
Website	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 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 Under Secretary is appointed by the President and confirmed by the United States Senate to serve at the pleasure of the President.

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:

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.