DEPARTMENT OF THE NAVY
O
FFICE
O
F THE
S
ECRETA
RY
1000
NA
VY
PENTAGON
WASHINGTON DC 20350·1000
SECNAVINST 7000.27C
ASN(FM&C)
29 Mar 2019
SECNAV INSTRUCTION 7000.27C
From: Secretary of the Navy
Subj: COMPTROLLER ORGANIZATIONS
Ref: (a) 31 U.S.C. §1514
(b) 10 U.S.C. §5016
(c) 10 U.S.C. §5025
(d) SECNAVINST 5430.7R
(e) SECNAVINST 5200.35F
(f) DoD 7000.14-R, Financial Management Regulation
(g) Department of Navy Financial Management Policy
Manual
(h) DoDI 1300.26 of Jan 31 2017
Encl: (1) Comptroller Organization Authority and Responsibility
(2) Comptroller Organization Submission Guidance
1. Purpose
a. The purpose of this instruction is to ensure that the
Department of the Navy (DON) has a financial management (FM)
organization capable of proper and effective administration of
funds that complies with applicable laws, regulations, policies,
procedures and sound financial practices; and that provides
reliable financial information that is complete, consistent, and
timely to deter fraud, waste, and abuse of Government resources.
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. The ASN
(FM&C) is responsible for all matters relating to FM and for the
allocation of all appropriations and funds available to the DON.
This instruction defines comptroller responsibilities and
provides guidance for establishment, periodic review and approval
of comptroller organizations in the DON;
b. This instruction is a complete revision and should be
