scope:

Purpose

a. The purpose of this instruction is to ensure the Department of the Navy (DON) has a Financial Management (FM) organization capable of properly and effectively administering funds in accordance with the laws, regulations, policies, procedures, and sound financial practices contained in references (a) through (d) and that deters fraud, waste, and abuse of Government resources through the provision of reliable, complete, consistent, and timely financial information. Reference (a) requires executive agencies to have a system of administrative controls on the obligations and expenditures from each appropriation. References (b), (c), and (d) establish the Assistant Secretary of the Navy (Financial Management and Comptroller) (ASN (FM&C)) as the Secretary's principal financial advisor, with sole responsibility for comptrollership. This instruction defines comptroller responsibilities and provides guidance for establishment, periodic review and approval of comptroller organizations in the DON in accordance with references (a) through (q).

b. This instruction is a revision to SECNAVINST 7000.27C to codify the management oversight responsibilities of ASN (FM&C) over the Budget Submitting Office (BSO) comptrollers across the Navy and Marine Corps. The revised instruction addresses training requirements, clarifies certain delegations of authority, defines certain position descriptions, and includes additional reporting requirements and should be reviewed in its entirety.