Department of Defense
DIRECTIVE
NUMBER 5118.03 NUMBER 5118.03
April 20, 2012 April 20, 2012
DA&M DA&M
SUBJECT: Under Secretary of Defense (Comptroller)/Chief Financial Officer, Department of
Defense (USD(C)/CFO)
SUBJECT: Under Secretary of Defense (Comptroller)/Chief Financial Officer, Department of
Defense (USD(C)/CFO)
References: See Enclosure References: See Enclosure
1. PURPOSE1. PURPOSE. This Directive:
a. Reissues DoD Directive (DoDD) 5118.03 (Reference (a)) to update the responsibilities
and functions, relationships, and authorities of the USD(C)/CFO, pursuant to the authority vested
in the Secretary of Defense by sections 113 and 135 of title 10, United States Code (U.S.C.)
(Reference (b)).
b. Authorizes the USD(C)/CFO, as a Principal Staff Assistant (PSA) reporting directly to the
Secretary of Defense, to establish DoD policy in DoD issuances within the responsibilities,
functions, and authorities assigned herein, in accordance with DoD Instruction (DoDI) 5025.01
(Reference (c)).
c. Supersedes Deputy Secretary of Defense Memorandum (Reference (d)).
2. APPLICABILITY. This Directive applies to OSD, the Military Departments, the Office of
the Chairman of the Joint Chiefs of Staff and the Joint Staff, the Combatant Commands, the
Office of the Inspector General of the Department of Defense, the Defense Agencies, the DoD
Field Activities, and all other organizational entities in the DoD (hereinafter referred to
collectively as the “DoD Components”).
3. DEFINITIONS. See Glossary.
4. RESPONSIBILITIES AND FUNCTIONS. The USD(C)/CFO is the PSA and advisor to the
Secretary of Defense for budgetary and financial matters. The USD(C)/CFO focuses on
budgetary formulation and execution; financial management and oversight; improvement of the
DoD financial management workforce; improvement and integration of performance and
