The secretary of the Army is a senior civilian official within the United States Department of Defense,with statutory responsibility for all matters relating to the United States Army:manpower,personnel,reserve affairs,installations,environmental issues,weapons systems and equipment acquisition,communications and financial management.
The United States Department of the Air Force (DAF) is one of the three military departments within the Department of Defense of the United States of America. The Department of the Air Force was formed on September 18,1947,per the National Security Act of 1947 and it is the military department within which the United States Air Force and the United States Space Force are organized.
The military budget of the United States is the largest portion of the discretionary federal budget allocated to the Department of Defense (DoD),or more broadly,the portion of the budget that goes to any military-related expenditures. The military budget pays the salaries,training,and health care of uniformed and civilian personnel,maintains arms,equipment and facilities,funds operations,and develops and buys new items. The budget funds six branches of the US military:the Army,Navy,Marine Corps,Coast Guard,Air Force,and Space Force.
The Defense Finance and Accounting Service (DFAS) is an agency of the United States Department of Defense (DOD),headquartered in Indianapolis,Indiana. The DFAS was established in 1991 under the authority,direction,and control of the Under Secretary of Defense (Comptroller)/Chief Financial Officer to strengthen and reduce costs of financial management and operations within the DOD. The DFAS is responsible for all payments to servicemembers,employees,vendors,and contractors. It provides business intelligence and finance and accounting information to DOD decisionmakers. The DFAS is also responsible for preparing annual financial statements and the consolidation,standardization,and modernization of finance and accounting requirements,functions,processes,operations,and systems for the DOD.
The United States Department of Defense is an executive branch department of the federal government of the United States charged with coordinating and supervising all agencies and functions of the U.S. government directly related to national security and the United States Armed Forces. As of November 2022,the U.S. Department of Defense is the second largest employer in the world—After India;and potentially China,if including the Central Military Commission. With over 1.4 million active-duty service personnel,including soldiers,marines,sailors,airmen,and guardians. The Department of Defense also maintains over 778,000 National Guard and reservists,and over 747,000 civilians bringing the total to over 2.91 million employees. Headquartered at the Pentagon in Arlington County,Virginia,just outside Washington,D.C.,the Department of Defense's stated mission is "to provide the military forces needed to deter war and ensure our nation's security".
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 budget.
Michael Bruce Donley is a United States government official who is the director of administration and management in the Office of the Secretary of Defense since May 2021,having served in the same position from 2005 to 2008. In the Bush and Obama administrations,Donley served as the 22nd secretary of the Air Force,amongst other positions. Donley has 30 years of experience in the national security community,including service on the staff of the United States Senate,White House and The Pentagon.
John Holden Gibson II is an American businessman and government official. Gibson is the former Chief Management Officer of the United States Department of Defense. Prior to serving as CMO,Gibson served as the Deputy Chief Management Officer for the Defense Department from November 2017 to February 2018. He has been chief financial officer,chief operating officer,and managing director for several companies including a national consulting group. Gibson previously served as Deputy Under Secretary of Defense for Management Reform and as Assistant Secretary of the Air Force.
Robert F. Hale was the United States Under Secretary of Defense (Comptroller) from 2009 until 2014 and before that the Comptroller and Assistant Secretary of the Air Force for Financial Management. Hale has over thirty years of experience as a professional financial manager serving in a wide range of national defense related roles. In addition to his most recent position as Under Secretary of Defense and his previous appointment as Assistant Secretary of the Air Force,Hale has also served in the National Security Division of the Congressional Budget Office and as Executive Director of the American Society of Military Comptrollers. Hale is a fellow of the National Academy of Public Administration and a former member of the Defense Business Board. He was appointed to the National Commission on the Future of the Army by Representative Adam Smith (D-WA).
Jamie Michael Morin is a former senior official in the United States Department of Defense. He was a private sector economist and research consultant before earning a Doctorate degree in political science from Yale University. He then served as a professional staff member on the United States Senate Committee on the Budget. Morin was Director of Cost Assessment and Program Evaluation at the Department of Defense. Previously,he was Assistant Secretary of the Air Force,and served concurrently as Acting Under Secretary of the Air Force from 3 July 2012 to 28 April 2013. He joined The Aerospace Corporation in 2017 as executive director of the Center for Space Policy and Strategy and vice president of Defense Systems Operations.
The Under Secretary of Homeland Security for Management is a high level civilian official in the United States Department of Homeland Security. The Under Secretary,as head of the Management Directorate at DHS,is the principal staff assistant and adviser to both the Secretary of Homeland Security and the Deputy Secretary of Homeland Security for all aspects of DHS administration,finance,and personnel issues.
Assistant Secretary of the Army (Financial Management and Comptroller) (abbreviated ASA(FM&C)) is a civilian office in the United States Department of the Army.
The Assistant Secretary of the Air Force for Financial Management and Comptroller (SAF/FM) is a civilian official in the United States Department of the Air Force.
Larry Oneil Spencer is a retired United States Air Force general who served in many command,comptroller,and leadership roles during the course of his career. Some of his leadership roles included being the Vice Chief of Staff of the United States Air Force,commander of the 75th Air Base Wing at Hill AFB,commander of the 72nd Support Group at Tinker AFB,and the commander of the 4th Comptroller Squadron at Seymour Johnson AFB. He retired 1 October 2015 after more than 44 years of service. He received the Defense Distinguished Service Medal,the Air Force Distinguished Service Medal,the Defense Superior Service Medal,and the Legion of Merit.
David Lutz Norquist is an American financial management professional and former government official who served as the 34th United States deputy secretary of defense from 2019 to 2021. In May of 2022,Norquist was selected as the president and chief executive officer of the National Defense Industrial Association (NDIA).
Thomas W. Harker is an American government official who has served in the United States Department of Veterans Affairs and the United States Department of Defense. Harker was nominated by President Donald Trump to serve as an assistant secretary of the Navy and was confirmed on December 20,2017 and sworn in on January 2,2018. He was designated as the acting United States under secretary of defense (comptroller) on June 26,2020.
Michael John McCord is an American government official and Under Secretary of Defense (Comptroller) in the Biden administration. McCord previously served in the same role from June 27,2014,to January 20,2017. Later in 2017,McCord was elected as a fellow of the National Academy of Public Administration.
Thomas A. Horlander is a retired United States Army lieutenant general who most recently served as the Military Deputy for Budget to the Assistant Secretary of the Army for Financial Management &Comptroller from August 2,2017 to August 2021. Previously,he served as the Director for Army Budget of the Office of the Assistant Secretary of the Army for Financial Management &Comptroller.
Caral Elizabeth Spangler (née Erickson);is an American government official who has served as the Assistant Secretary of the Army since August 17,2021.
Russell Rumbaugh is an American defense policy advisor and former military officer who started serving as assistant secretary of the Navy in January 2023.
United States 
United States Army 
Sergeant 
2nd Ranger Battalion 