Calhoun: The NPS Institutional Archive

Theses and Dissertations Thesis Collection

1953

A look at comptrollership in the Navy.

Poindexter, William L.

George Washington University ; School of Government, Washington, District of Columbia.

http://hdl.handle.net/10945/31087

, . _. -.VY

,L. Poind.

Th- >n Uni ty

January 1

vy Graduate C roller

i

, 1

.

itroll •

vy>na ot

of t

roller

II. A /:"

L and -

e: 11otions \roll' r

29

• • . 21

I. C Zl

Zlo

1.

Co ©T at '&e

L18V • ..«•• • ... t . ....... ...••* o »

-

! ON

'm 0tto

include t e protection of the continental Unite-. 8- the

protection o, . shipping * the hi , protection

foreign cou)rt Qf

iplis] ,

; _

P-ndB oa Llity 03Qf

PCtl °n' a to eralu

impl

»

In or t C°ngreea may ,

f

•* approprl l8f these requir

of dollars. ollarQ

t ^'Ule

, 0081

'•quir , ce, it _ Ln-t- - . :,.

^ * » , 8t.

niy • y is o P -

t,:'

' Dt

promote ef-

•'L

'

- fi-

-1-

a.

in

t eir reap 01, in

ed in disc: Lbil-

ity bee

otg of oowniand which r« to effioit ic I economy.

>

op< c-

if "'

troll

pile u^

fj c-

I iy

vy I

mo. . on t •»..

sonal oont I of tin -roil

of the Navy,

Kton, . .

occv ,

at The &©or

I

?h .lutio vy

Jzed fc] for efficiency ind

economy in 11, ro • one

of ita objectives, .a t .• r, its pro-

Ore c . Qone ,

incre rent t,

tion to the -I

,

an over . r, it p-

,mt in motion for

pa . of Def ,

t Icj e in.

, of p-

troller of i those of

.'3 try. -

nifican

tar]

internal c, pi c; r -

isibiiitie.,

of operations. This i] a r-

Lion of ofTic ,^

hornto . rlee C, Hull, ^^ lj.i

Bhl Mod< (Ohics o: Ri . in, Inc.

,

-3-

hq

_ 4 -

In th,

in i

kroner lCy,

•<•,.. v , Q, fta

Deput' r of U ;vy, to >l-

arol , . 6 1 1951, id:

"The objeotJ bute i

ive,, Ion

co ia support oJana with a continue

t ,

id prepro

,.

-

I , is1'or i~

The| .y set

very the co.

C 0-tio irice to

j^unctlonr; o iV£ C_

• of t

• - or

oy economy

«

.

. , of i id

.

vy »s c of Go i•

, for 1 .

•ollership fu

port,,

*

,

- ^ -

T 3 concept of It.

In ts ence, the con; of

fin Navy ot«

-I econo . rt of

or co vy o

c • • -ship I

s to f as

coo:- -.on of the

function of c

sis o, economy,

ffioiency in 1 ent o , is

L«r ti ^risible for

control of o; r . ,hit, in tj

•fit -Mid co ble for control c tions,

In tl oc »oli This is inter-

ted t b , In-

, , int brol i

or g

Th 7 con ptrol ff function, i

oui l.in uthori over .

Hull, op. Pit . | Pi L,

• seel

by which tork,

planning and ooom Ion, into finanoi ,

Lyzed, .

atefib

- 6 -

>trollarahi , . . it is deal

to 1 it op command,

of inforaatlo; 1 preb-

Jecret

or

Bureauor

uthoritysponaibllity

tit oontrr

or

. I.

Comptro 'ves i . I n-B«

ne fund ;:e

r of the Comptroller o. . Fo of c

,outline b

't. )• • ob-

ccount

I

I iv ly a eall y ,

Lvy for Air, 1 -iv-

iaio , . . civi , . .

,

_ 7~

Navy Comptro >troll.

1 . Lag ( , Buc

Aoc

c

*. , aocou

tolas, prooei

Internal - . . T n i.

Progress . lysis, int•

Ly

iI

* vs

)

ice fune-

op osi

6. r

:

v

^ returns and cov-sv . at reportsproo» to

Llarifcy b< • Ms

>bably n cial

a In tin Ravy and tl

n

,

:•:- .; »ns of the

r of t airly on or 1

a of thf

vy, Office o; -roller.Cur; 1

-:.

,

r of t. .roller of £, on:

-

::t. Uncier these circi , he Navy

•fficien] difficr. ion,

i

i

ioial

3 .uisites of •

_

» .. r

1 1 aj to o

of c. .ship. e Navy e a

eomp] ( t .' ser-

vic ;ion in th

rhi

r poa . .

'

a -'- brolle

.

considered

,

of

Its by a c oined

,3 of •: jneric ay, the

ieral Motors Corpo:> , or*

por . , ,>di-

i for comptrollership, i

-

ice in f] . ,

Such broad e;< ac< , \•

,

officer* , nisit

an :

:

I. Ablllt 'stand broi >bl s.

actj i]

IOf t

I

•'

;• _

• '3.Altho v

: . rs

of a of«

s witJ • o

er r-

-

nic it

bro«ti she

,1 .

".

. , t economics,

., and

A

,i£. .

9. . CI , ,

:

C(

, ,eau of

1

. oi . • .

Navy, Off' . \\in-

, , , 1. 1.

Hear . . , p* oi

- 10 -

human relations* -

oomparisi comptroller

in Industry r si Loant similarity \ 4

try, the oi

• CT Jf sis for . first

of t; Lai ooaptroll* in-

•: conf i e i

"right the ti

of the comptroller b, it

' di 1 ii

".. >s

.-

5

'

'? opera-

ttellj to

-

, 1 in

This formal trai 'hev ,

1 Uli,

, , .-'

.

Fix I

I -

- t o c • ihip

; y. In so 1

,(

, it

cert

On t,

1 _ , c .

iis

I

' »

Lie

] , , ,L f it

snin to exeialn aptro] ftine-

. . ..

,

ssist t-of t: v'y for AiP* t

Q. 1 ,3. Civ ,. ,

,I.

, - . Cle, ,

, iddr»nt

,, Z .

,

,lomptr an-

01 icial ),nC .. , , , !•

-11-

- i; -

•r.l-

1 to fully t poten-

tial. No

oxes" J , or-

Lon ch.^rt b itsi

only to the extent

pli ts objecti >rt;

In order to en- -

troll pr function in its o >f

i |

•

in , ib oti*

'

I on of oth?:r3in -

, .als,acilit , , , ocodq lish-

sut i,

r

oriv r to Lei s . .

by in

" ., . j -17,

- 1 •

as

e Commander or Co n-

cif

sources o, , c-

"

»

- •

cally

rd

p*

by tJ,

- -

i

:• \ 11-

t rather

>ic ob

- 14 -

hey ar

l. Anion (1

. Pe - 88>na for

OOOur ,

activity s .

.

-

fie .......

r to re: ! vy

its assi .

ea hap ns th,

i

-

.

pro<

uIbi(. . , p.

- 15 -

s) . Toe p] re-

L-

1

-

of the -In II /..rally

t>ri ©ailing for oh, .3, or

pi . Ic ibl<,

-

, . , - ful in periodic

01 bmant.

ic of toe ".

In set rts, the follow-

r< . tonI r \q

ile.

aida in 1

"..-

..tly pe.-l'u:

refleotof

of co • t

he ire.;

;ro ress report, port-ant. They should b< fr it enoi

. izecL

It should be

one fiel ch

could be extracted from finane

J

to

- 16 -

.

st i . a,

ortant, is t; .nuoua of pr

oontinuoua oc Laon f ,

formanoe or ns or o . [t is

La function that the lied.

It may. i idioat< tJ ft for a :rm

o .

'v Lnc: r-

- to b . I

Of I -c i .

. of

'»'••

proper

to

ractif oat aaa r f .

- ff< ta

rely i no . . ,..

.

re

»

sac,

- 17 -

of t]

economical . in a 1<

i ,,

_

VlsiQJ v ce of f ct.

CO

it " a

risiom

;-

o b

ol roTi . .

in .,

;

i

Ffeot I f attain*

>f . He is \ ,

r for

. . C , , op . c .

- 1 -

lij

f

,

Coor

floer

ComptrolJ j

.ie of ty

t J |

. '1 0T 3

tion of oorapfcroJ cjuoo:

ved t levels.

)

• r oror functionsIn .

t-

-

let ,

audit,

oni

Tn vy ,

; '

'

.ctivity or company]

JUtiV

it a]

function .:-.

.

or ilea.

.

I

- 1 • -

ure ]

itho top < Le tc

c; a-

or

".

recommendation . . ill ;

Lai

it of t

i

ton, a <

e

>le«

tlo ..vidin .•' Lc to th , it

PoVl

i

.

Function

It

** Ibid.

• 80 -

self to improvement through the comptroller concept, partic-

ularly in the 1 , he functions

of the c nptroller will no considered. _-.o fi s it is

known, th< vy De sed no fir i official

position as to the lied functions comptroller should

perform on this level. This la la lin 1th the top Ravy

policy of reoo ;nlz , L . oa or s

tions have sufficient difffrtttcejs to reelude a standard pat-

tern of d'. tailed functions. This is i the Navy's

firm position on the objective of the co r. is object*

iv' stated earlier and la th L levels. On the-th*

is ofA broad oomptrollership funotloi -he objectIt

of, aoae dot lied comptroller functions ar for con-

sideration s

1. Direct and ce ;te: pr< tio i ninistr -

tioa of th -ion of f n aol ins

u funds ivailabl . is is probably t

most Important function of th< comptrollerj for itid pi n £ objects

v

of the or I Into focus

,

an i .

Provide co; for control of Tellablefunds . Ti by ci

, or orkpp lity m y b

nnd I iified in r L isibilitjr;allotment of fund i bo thethe fin >eounl

atlons and pro < ,

hi , so t of fun .

oorda ' t] pre-scribed li ; .

. Timely a Otito progrssa, eeo omy, cy in t

;.v . should bJ/^

u ""

ou( of an . o m of th contA-r

- 81 -

foraanc with work; a and objectives, and the

pre ration of such eu ila and comparisons t

ith roc idatlona for I endthat fu ttj be u;; otively and t c no icThis has been an I doinc : I do to Improve?" function of at.

4 # b audit. -. iluatlon of - I o I

of rols, alysia of or itionan^. method , i v 3 apa • 3.

-'• er eontrol. - Thia should include oati :ind

justification ocationof ceilin . s. ,he pr< on of personnelreports and wo . t rat powi :

% re*uiv menta and oontro nd fin-ici il pi

6i control of th< eota of countin .

should > tcoountin -.rationas such, but rather those matters of account

ctly on the for > of these ar< 1

determine policy rel to cost property accoui -

in na polio; iifio tion ofpayrr oners; approval of finasolal reports: approv-

L of accounting classifications and prai of the inter] tion f ace?

in 5 policy 1

Jl Policy£farda Cqnptroil ership

ry : .an-- iy haa -ity to establish

comptroller position: , but reco t .re

is r al n d for th positions in many of the larger -:<nd sore

oomplex Navy activities.

At the present time, the Navy policy seems to be that of

fostering and enoour >f ©omptroJ osi-

tiona rather than direot the Lbllahment uoh posittoj

3ec of the newneea of the eomptroller oonoept, thia la be-

lieved a sound approach It v ill provide the *ed to ex-

plain the "concept" to heads of BUbord '

*.ions in or

.

.

• 2a -

fc each ntial benefits

accrue if aco< . 'ovided J ah to < -,u-

;rra cc . This

B civi-

i, , t

1 Oil

nd pro-

ja=±s o ...Ion t , to fit loc

bie

13 bei is a tot

: i 1'i ,

vy Qrdn

York, ? >oris.

L obsf

t is th« writer'* opinion tJ .vy Co is

sound. He f •

_

tit ill

fficie '

,avy policy o fesaion L rs

profession >i back :rou,

e >und. -iter to be

plieable to oi

actlTitii This vie- that th<,

,of t. to

ttiiori busi

It, III, Oi LI Com}; m: ,

,tett», eeounti i ,

."'

i y:

"In a controller broenough fo job.

,

ij ( risualI cture

,

prime r<

.s i , r, i in,

- 23 -

- 24 -

'on In

en ->nd

ffec-

rW.a , ,

"

of comptrollers

... r .

i yf

\ r-

. .

'

fi • opin-

Ls to perform properly

Ik4 U

.11

," o ti ,

...'.. .->. tie

re

,ad

cross

: 1 E

•; do the

t, it ia not neo :no

_ . >f lina

y '

of

- 25 -

"The Controller . ocounti :., butthis idea do ly that the job i . for an aooount<ant aa moat troller.

"For emphasis, e reiterat< that tha controller shouldroroad from functi . visibility

er it be in the realm of ealea, produe , finance,or any oLher fiel .

All In all, t :

' vy*3 pro romotin^ efficiency

economy b troller eo , ! the sr.ener

y policy i at to the implementation of tkrf concept, Tre

considered < stent.

8 Ibid.

. . , iM, t1

1

fc, ... . ,_av n-

a oh, C, D. Irwin , Ino . , 1§&YI

all, • os c, .- r : .. intent, D* Irwin, Inc., I960*

Cl< itton ,..,,., ,

v\,

,T

ares.-; t lonfar , Havy Departmen,

>n, D.C», ov« taber • , 1 l.

»nt o: vy, Qf .. , "har-

: or of t;, ,

,

.

•.

• r (unofficial)

,

"0> i

It

jo~ : s, Lillian Lrollers ' j^intlboc.~

:_<f"~~" lip

Ino',', February , 1.. .1.

Flober , Hon. John ti,

air,Letter J /isio . .

civil Sarvic Lon, m t.o., 10, 1

, K.I,, Hearj

r Col

3

por , ,

, . «,

in .on , York: JL,

Ino.

, }.

I 8t«i ,'..

,

Oi : id __, Glue igo: , IrwTE"J ate., 1 9m

Van Pait^ - , , ,;• of the

trol, ^j Co L r, etober,

_ b -