Department of Defense
DIRECTIVE
NUMBER 5118.07 NUMBER 5118.07
August 18, 2010 August 18, 2010
DA&M DA&M
SUBJECT: Principal Deputy Under Secretary of Defense (Comptroller) (PDUSD(C)) SUBJECT: Principal Deputy Under Secretary of Defense (Comptroller) (PDUSD(C))
References: (a) Sections 113, 135, and 137a of title 10, United States Code References: (a) Sections 113, 135, and 137a of title 10, United States Code
(b) DoD Directive 5118.03, “Under Secretary of Defense (Comptroller)
(USD(C))/Chief Financial Officer (CFO), Department of Defense”
(b) DoD Directive 5118.03, “Under Secretary of Defense (Comptroller)
(USD(C))/Chief Financial Officer (CFO), Department of Defense”
January 6, 1997 January 6, 1997
1. PURPOSE1. PURPOSE. This Directive implements section 137a of Reference (a) and assigns
responsibilities, functions, relationships, and authorities to the PDUSD(C), pursuant to the
authorities vested in the Secretary of Defense by Reference (a).
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 within the Department of Defense (hereafter
referred to collectively as the “DoD Components”).
3. RESPONSIBILITIES, FUNCTIONS, RELATIONSHIPS, AND AUTHORITIES
. The
PDUSD(C), as the principal assistant to and under the authority, direction, and control of the
Under Secretary of Defense (Comptroller) (USD(C))/Chief Financial Officer (CFO), Department
of Defense, shall:
a. Pursuant to sections 135 and 137a of Reference (a), exercise full power and authority to
act for the USD(C)/CFO and exercise the powers of the USD(C)/CFO on any and all matters for
which the USD(C)/CFO is authorized to act pursuant to Reference (a), except in those areas
where delegation of the USD(C)/CFO authority is otherwise restricted by higher authority or
prohibited by law. This all-inclusive authority may not be further delegated in toto; however, the
PDUSD(C) is authorized to make specific written redelegations, where authorized and as
required.
b. Act for, and exercise the powers of the USD(C)/CFO, when the USD(C)/CFO is absent or
disabled.
