§ 135. Under Secretary of Defense (Comptroller)

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1986

   Goldwater-Nichols Department of Defense Reorganization Act of 1986

   Pub. L. 99–433 title I § 107 · 100 Stat. 992

   Enacted · 10 U.S.C. § 135

   Added Pub. L. 99–433, title I, § 107, Oct. 1, 1986, 100 Stat. 998, § 137

   Source evidence

   Code source credit
   Added Pub. L. 99–433, title I, § 107, Oct. 1, 1986, 100 Stat. 998, § 137

   Enacted provision · exact public law section
   SEC. 107. COMPTROLLER OF THE DEPARTMENT OF DEFENSE Chapter 4 is further amended by inserting after section 136 the following new section: “§ 137. Comptroller “(a) There is a Comptroller of the Department of Defense, appointed from civilian life by the President, by and with the advice and consent of the Senate. “(b) The Comptroller shall perform such duties and exercise such powers as the Secretary of Defense may prescribe. “(c) The Comptroller shall advise and assist the Secretary of Defense— “(1) in performing such budgetary and fiscal functions and duties, and in exercising such budgetary and fiscal powers, as are needed to carry outthe powers of the Secretary; “(2) in supervising and directing the preparation of budget estimates of the Department of Defense; “(3) in establishing and supervising the execution of principles, policies, and procedures to be followed in connection with organizational and administrative matters relating to— “(A) the preparation and execution of budgets; “(B) fiscal, cost, operating, and capital property accounting; and “(C) progress and statistical reporting; “(4) in establishing and supervising the execution of policies and procedures relating to the expenditure and collection of funds administered by the Department of Defense; and “(5) in establishing uniform terminologies, classifications, and procedures concerning matters covered by clauses (1) through (4).”.

2. 1993

   Pub. L. 103–160 § 901(a)(2) · 107 Stat. 1547

   Changed · 10 U.S.C. § 135

   Pub. L. 103–160, § 901(a)(2), renumbered section 137 of this title as this section

   Source evidence

   Code amendment note
   Pub. L. 103–160, § 901(a)(2), renumbered section 137 of this title as this section.

   Enacted provision · exact public law section
   (2) by transferring section 137 (relating to the Comptroller) so as to appear after section 134a, redesignating that section as section 135, and amending that section by adding at the end the following new subsection: “(d) The Comptroller takes precedence in the Department of Defense after the Under Secretary of Defense for Policy.”.

3. 1993

   Pub. L. 103–160 § 902(a)(1) · 107 Stat. 1547

   Inserted · 10 U.S.C. § 135(b)

   Pub. L. 103–160, § 902(a)(1), inserted “The Comptroller is the agency Chief Financial Officer of the Department of Defense for the purposes of chapter 9 of title 31.” after “(b)” and “additional” after “shall perform such”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 103–160, § 902(a)(1), inserted “The Comptroller is the agency Chief Financial Officer of the Department of Defense for the purposes of chapter 9 of title 31.” after “(b)” and “additional” after “shall perform such”.

   Enacted provision · exact public law section
   (1) Section 135 of title 10, United States Code, as redesignated and amended by section 901, is further amended in subsection (b)— (A) by inserting after “(b)” the following: “The Comptroller is the agency Chief Financial Officer of the Department of Defense for the purposes of chapter 9 of title 31.”; and (B) by inserting “additional” after “shall perform such”.

4. 1993

   Pub. L. 103–160 § 901(a)(2) · 107 Stat. 1547

   Added · 10 U.S.C. § 135(d)

   Pub. L. 103–160, § 901(a)(2), added subsec. (d)

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 103–160, § 901(a)(2), added subsec. (d).

   Enacted provision · exact public law section
   (2) by transferring section 137 (relating to the Comptroller) so as to appear after section 134a, redesignating that section as section 135, and amending that section by adding at the end the following new subsection: “(d) The Comptroller takes precedence in the Department of Defense after the Under Secretary of Defense for Policy.”.

5. 1993

   Pub. L. 103–160 § 902(b) · 107 Stat. 1547

   Added · 10 U.S.C. § 135(e)

   Pub. L. 103–160, § 902(b), added subsec. (e)

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 103–160, § 902(b), added subsec. (e).

   Enacted provision · exact public law section
   (b) Congressional Information Responsibilities.— Such section is further amended by adding after subsection (d), as added by section 901(a)(2), the following new subsection: “(e) The Comptroller shall ensure that the Committees on Armed Services and the Committees on Appropriations of the Senate and House of Representatives are each informed, in a timely manner, regarding all matters relating to the budgetary, fiscal, and analytic activities of the Department of Defense that are under the supervision of the Comptroller.”.

6. 1994

   National Defense Authorization Act for Fiscal Year 1995

   Pub. L. 103–337 § 903(a)(2) · 108 Stat. 2663

   Substituted · 10 U.S.C. § 135

   Pub. L. 103–337, § 903(a)(2), substituted “Under Secretary of Defense (Comptroller)” for “Comptroller” as section catchline

   Source evidence

   Code amendment note
   Pub. L. 103–337, § 903(a)(2), substituted “Under Secretary of Defense (Comptroller)” for “Comptroller” as section catchline.

   Enacted provision · exact public law section
   (2) The heading for such section is amended to read as follows: “§ 135. Under Secretary of Defense (Comptroller)”.

7. 1994

   National Defense Authorization Act for Fiscal Year 1995

   Pub. L. 103–337 § 903(a)(1)(A) · 108 Stat. 2663

   Substituted · 10 U.S.C. § 135(a)

   Pub. L. 103–337, § 903(a)(1)(A), substituted “an Under Secretary of Defense (Comptroller)” for “a Comptroller of the Department of Defense”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 103–337, § 903(a)(1)(A), substituted “an Under Secretary of Defense (Comptroller)” for “a Comptroller of the Department of Defense”.

   Enacted provision · exact public law section
   (A) in subsection (a), by striking out “a Comptroller of the Department of Defense” and inserting in lieu thereof “an Under Secretary of Defense (Comptroller)”; and

8. 1994

   National Defense Authorization Act for Fiscal Year 1995

   Pub. L. 103–337 § 903(a)(1)(B) · 108 Stat. 2663

   Substituted · 10 U.S.C. § 135(b)(e)

   Pub. L. 103–337, § 903(a)(1)(B), substituted “Under Secretary of Defense (Comptroller)” for “Comptroller” wherever appearing

   Source evidence

   Code amendment note
   Subsecs. (b) to (e). Pub. L. 103–337, § 903(a)(1)(B), substituted “Under Secretary of Defense (Comptroller)” for “Comptroller” wherever appearing.

   Enacted provision · exact public law section
   (B) in subsections (b), (c), (d), and (e), by striking out “Comptroller” each place it appears and inserting in lieu thereof “Under Secretary of Defense (Comptroller)”.

9. 1996

   National Defense Authorization Act for Fiscal Year 1996

   Pub. L. 104–106 div. A title XV § 1502(a)(6) · 110 Stat. 186

   1. Amended · 10 U.S.C. § 135(e)

      Pub. L. 104–106 designated existing provisions as par. (1)

   2. Substituted · 10 U.S.C. § 135(e)

      Pub. L. 104–106 substituted “each congressional committee specified in paragraph (2) is” for “the Committees on Armed Services and the Committees on Appropriations of the Senate and House of Representatives are each”

   3. Added · 10 U.S.C. § 135(e)

      Pub. L. 104–106 added par. (2)

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 104–106 designated existing provisions as par. (1), substituted “each congressional committee specified in paragraph (2) is” for “the Committees on Armed Services and the Committees on Appropriations of the Senate and House of Representatives are each”, and added par. (2).

   Enacted provision · exact public law section
   (6) Section 135(e) is amended— (A) by inserting “(1)” after “(e)”; (B) by striking out “the Committees on Armed Services and the Committees on Appropriations of the Senate and House of Representatives are each” and inserting in lieu thereof “each congressional committee specified in paragraph (2) is”; and (C) by adding at the end the following: “(2) The committees referred to in paragraph (1) are— “(A) the Committee on Armed Services and the Committee on Appropriations of the Senate; and “(B) the Committee on National Security and the Committee on Appropriations of the House of Representatives.”.

10. 1999

    Pub. L. 106–65 div. A title X § 1067(1) · 113 Stat. 512

    Substituted · 10 U.S.C. § 135(e)(2)(B)

    Pub. L. 106–65 substituted “Committee on Armed Services” for “Committee on National Security”

    Source evidence

    Code amendment note
    Subsec. (e)(2)(B). Pub. L. 106–65 substituted “Committee on Armed Services” for “Committee on National Security”.

    Enacted provision · exact public law section
    (1) Title 10, United States Code.

11. 2003

    National Defense Authorization Act for Fiscal Year 2004

    Pub. L. 108–136 div. A title X § 1043(b)(1) · 117 Stat. 1392

    1. Struck · 10 U.S.C. § 135(e)

       Pub. L. 108–136 struck out “(1)” before “The Under Secretary”

    2. Substituted · 10 U.S.C. § 135(e)

       Pub. L. 108–136 substituted “each of the congressional defense committees” for “each congressional committee specified in paragraph (2)”

    3. Struck · 10 U.S.C. § 135(e)

       Pub. L. 108–136 struck out par. (2) which read as follows: “The committees referred to in paragraph (1) are—

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 108–136 struck out “(1)” before “The Under Secretary”, substituted “each of the congressional defense committees” for “each congressional committee specified in paragraph (2)”, and struck out par. (2) which read as follows: “The committees referred to in paragraph (1) are—

    “(A) the Committee on Armed Services and the Committee on Appropriations of the Senate; and “(B) the Committee on Armed Services and the Committee on Appropriations of the House of Representatives.”

    Enacted provision · exact public law section
    (1) Section 135(e) is amended— (A) by striking “(1)”; (B) by striking “each congressional committee specified in paragraph (2)” and inserting “each of the congressional defense committees”; and (C) by striking paragraph (2).

12. 2011

    Ike Skelton National Defense Authorization Act for Fiscal Year 2011

    Pub. L. 111–383 div. A title IX § 901(m)(3) · 124 Stat. 4137

    Substituted · 10 U.S.C. § 135(c)(5)

    Pub. L. 111–383 substituted “paragraphs” for “clauses”

    Source evidence

    Code amendment note
    Subsec. (c)(5). Pub. L. 111–383 substituted “paragraphs” for “clauses”.

    Enacted provision · exact public law section
    (3) Section 135(c) of such title is amended by striking “clauses” and inserting “paragraphs”.

13. 2017

    National Defense Authorization Act for Fiscal Year 2018

    Pub. L. 115–91 § 905(a)(1) · 131 Stat. 1283

    1. Amended · 10 U.S.C. § 135(a)

       Pub. L. 115–91, § 905(a)(1), designated existing provisions as par. (1)

    2. Added · 10 U.S.C. § 135(a)

       Pub. L. 115–91, § 905(a)(1), added par. (2)

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 115–91, § 905(a)(1), designated existing provisions as par. (1) and added par. (2).

    Enacted provision · exact public law section
    (1) Qualification for appointment.— Section 135(a) of title 10, United States Code, as amended by section 904, is further amended— (A) by inserting “(1)” after “(a)”; and (B) by adding at the end the following new paragraph: “(2) The Under Secretary of Defense (Comptroller) shall be appointed from among persons who have significant budget, financial management, or audit experience in complex organizations.” .

    Effective date note
    Pub. L. 115–91, div. A, title IX, § 905(c), Dec. 12, 2017, 131 Stat. 1513, provided that: “The appointment qualifications imposed by the amendments made by subsection (a)(1) [amending this section] and the appointment qualifications imposed by subsection (b) [set out as a note below] shall apply with respect to appointments as Under Secretary of Defense (Comptroller) and Deputy Chief Financial Officer of the Department of Defense that are made on or after the date of the enactment of this Act [Dec. 12, 2017].”

14. 2017

    National Defense Authorization Act for Fiscal Year 2018

    Pub. L. 115–91 § 904(1) · 131 Stat. 1283

    Inserted · 10 U.S.C. § 135(a)

    Pub. L. 115–91, § 904(1), inserted at end “A person may not be appointed as Under Secretary within seven years after relief from active duty as a commissioned officer of a regular component of the armed forces.”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 115–91, § 904(1), inserted at end “A person may not be appointed as Under Secretary within seven years after relief from active duty as a commissioned officer of a regular component of the armed forces.”

    Enacted provision · exact public law section
    (1) in section 135(a), by adding at the end the following new sentence: “A person may not be appointed as Under Secretary within seven years after relief from active duty as a commissioned officer of a regular component of the armed forces.”;

    Effective date note
    Pub. L. 115–91, div. A, title IX, § 905(c), Dec. 12, 2017, 131 Stat. 1513, provided that: “The appointment qualifications imposed by the amendments made by subsection (a)(1) [amending this section] and the appointment qualifications imposed by subsection (b) [set out as a note below] shall apply with respect to appointments as Under Secretary of Defense (Comptroller) and Deputy Chief Financial Officer of the Department of Defense that are made on or after the date of the enactment of this Act [Dec. 12, 2017].”

15. 2017

    National Defense Authorization Act for Fiscal Year 2018

    Pub. L. 115–91 § 912(b) · 131 Stat. 1283

    Inserted · 10 U.S.C. § 135(b)

    Pub. L. 115–91, § 912(b), inserted “the duties assigned to the Under Secretary in section 2222 of this title and” after “shall perform”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 115–91, § 912(b), inserted “the duties assigned to the Under Secretary in section 2222 of this title and” after “shall perform”.

    Enacted provision · exact public law section
    (b) Duties of Under Secretary of Defense (Comptroller).— Section 135(b) of title 10, United States Code, is amended in the second sentence by inserting after “shall perform” the following: “the duties assigned to the Under Secretary in section 2222 of this title and”.

    Effective date note
    Pub. L. 115–91, div. A, title IX, § 905(c), Dec. 12, 2017, 131 Stat. 1513, provided that: “The appointment qualifications imposed by the amendments made by subsection (a)(1) [amending this section] and the appointment qualifications imposed by subsection (b) [set out as a note below] shall apply with respect to appointments as Under Secretary of Defense (Comptroller) and Deputy Chief Financial Officer of the Department of Defense that are made on or after the date of the enactment of this Act [Dec. 12, 2017].”

16. 2017

    National Defense Authorization Act for Fiscal Year 2018

    Pub. L. 115–91 § 905(a)(2) · 131 Stat. 1283

    1. Added · 10 U.S.C. § 135(d)(f)

       Pub. L. 115–91, § 905(a)(2), added subsec. (d)

    2. Redesignated · 10 U.S.C. § 135(d)(f)

       Pub. L. 115–91, § 905(a)(2), redesignated former subsecs. (d) and (e) as (e) and (f), respectively

    Source evidence

    Code amendment note
    Subsecs. (d) to (f). Pub. L. 115–91, § 905(a)(2), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively.

    Enacted provision · exact public law section
    (2) Duties and powers.— Section 135 of title 10, United States Code, is further amended— (A) by redesignating subsections (d) and (e) as subsections (e) and (f), respectively; and (B) by inserting after subsection (c) the following new subsection (d): “(d) In addition to any duties under subsection (c), the Under Secretary of Defense (Comptroller) shall, subject to the authority, direction, and control of the Secretary of Defense, do the following: “(1) Provide guidance and instruction on annual performance plans and evaluations to the following: “(A) The Assistant Secretaries of the military departments for financial management. “(B) Any other official of an agency, organization, or element of the Department of Defense with responsibility for financial management. “(2) Give directions to the military departments, Defense Agencies, and other organizations and elements of the Department of Defense regarding their financial statements and the audit and audit readiness of such financial statements.” .

    Effective date note
    Pub. L. 115–91, div. A, title IX, § 905(c), Dec. 12, 2017, 131 Stat. 1513, provided that: “The appointment qualifications imposed by the amendments made by subsection (a)(1) [amending this section] and the appointment qualifications imposed by subsection (b) [set out as a note below] shall apply with respect to appointments as Under Secretary of Defense (Comptroller) and Deputy Chief Financial Officer of the Department of Defense that are made on or after the date of the enactment of this Act [Dec. 12, 2017].”

17. 2021

    National Defense Authorization Act for Fiscal Year 2022

    Pub. L. 117–81 div. A title IX § 901(f)(1) · 135 Stat. 1541

    Substituted · 10 U.S.C. § 135(a)(1)

    Pub. L. 117–81 substituted “an armed force” for “the armed forces”

    Source evidence

    Code amendment note
    Subsec. (a)(1). Pub. L. 117–81 substituted “an armed force” for “the armed forces”.

    Enacted provision · exact public law section
    (1) Under secretary of defense (comptroller).— Section 135(a)(1) of title 10, United States Code, is amended by striking “the armed forces” and inserting “an armed force”.

23 of 23 references resolved to an enrolled provision