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 -