Accession Number:

AD1175837

Title:

The Need for a Headquarters Marine Corps Comptroller

Descriptive Note:

[Technical Report, Research Paper]

Corporate Author:

MARINE CORPS UNIV QUANTICO VA

Personal Author(s):

• Cox, William

Report Date:

2015-04-10

Pagination or Media Count:

42

Abstract:

The U.S. Marine Corps USMC has led the way in auditability of financial records for the Department of Defense DoD,becoming the first Service to receive an unqualified opinion of its Schedule of Budgetary Activity SBA. However, with increased scrutiny by DoD and Congress and the need to remain competitive in an era of declining budgets, it is imperative that the USMC reaches full auditability. The financial management performance at HQMC suffers from an ill-defined financial structure and an uncoordinated oversight. In addition, the financial structure at HQMC does not meet all the regulations on organization and does not follow USMC financial philosophy and command and control C2 doctrine. The establishment of a legitimate HQMC comptroller will resolve many of the current issues. Comparing the current HQMC financial structure to a proven model, the MEFMHG model, highlights the inconsistencies. In addition, by understanding the need for legitimacy in the comptroller position, the most accurate location and organizational structure can be identified.

Descriptors:

• organizational structure
• business administration
• command and control
• financial management
• management personnel
• united states government
• air force
• united states
• department of defense
• governments
• standards
• training
• civilian personnel
• federal budgets
• law
• logistics
• marine corps

Subject Categories:

• Administration and Management
• Economics and Cost Analysis

Distribution Statement:

[A, Approved For Public Release]