Which government agency is primarily responsible for financial management in the Department of Defense (DoD)?

The Office of the Under Secretary of Defense (Comptroller) is primarily responsible for financial management within the Department of Defense (DoD). This office plays a critical role in budget formulation, execution, and oversight, ensuring that financial resources are allocated effectively to meet the mission requirements of the DoD. It also establishes financial policies and provides guidance to component organizations within the DoD, shaping how funds are managed and reported.

This office is key in coordinating among various branches and ensuring compliance with federal financial management standards, thus it has a comprehensive view and authority over financial management practices throughout the DoD. The role of the Comptroller is vital for strategic planning and maintaining fiscal responsibility, safeguarding taxpayer funds, and enhancing program performance within the DoD.

In contrast, while the Defense Finance and Accounting Service is indeed important for processing financial transactions and maintaining accounting systems, its role is more operational rather than strategic. The Department of Defense Inspector General's responsibilities focus on audits and investigations, ensuring accountability and compliance, not direct financial management. The Pentagon Financial Office functions within a local context, but does not have the overarching responsibilities that the Comptroller holds for the entire organization.