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Comptroller (45)
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Functional area description. Provides advice and guidance concerning resources to commanders and activity chiefs. Issues instructions for and develops and prepares the program and budget. Monitors execution of the program/budget at all echelons of resource management. Develops performance factors, analyzes capabilities based on resources available, and recommends appropriate funding to implement approved programs. Exercises staff supervision and control of accounting and financial services except when those functions are assigned to a TOE finance unit. Performs cost analysis. Evaluates organizational structure and functional responsi­bilities, conducts work analyses and studies of organizational problems for the purpose of recommending improvements. Coordinates review and analysis presentations in order to objectively measure output against planned accomplishments and makes appropriate recommendations. Administers internal controls. Comptrollers (Resource Managers) must exhibit the highest standards of discretion, judgment, conduct, and professional ethics per applicable statutes and regulations.

Functional area qualification. DA Pam 600-3 lists qualifications for entry and professional development in this functional area.

Comptroller (45A).

(1) Description of duties. Serves as primary staff officer for resource management (such as, funds, manpower, and so forth). Plans, develops, justifies, analyzes and executes programs/budgets. Advises on matters pertaining to programing/budgeting, finance and accounting, cost analysis, management practices, and review and analysis.

(2) Special qualifications. Must have had sufficient college level training or equivalent experience in budgeting, comptrollership, business/public administration, managerial/cost accounting, economics, organizational management, operations research, information systems, business law, labor relations, or industrial/systems management as determine by Officer Professional Development, PERSCOM.

Special grading of positions.

(a) For positions graded CPT and above.

(b) One position in the SOA Regiment Hq and one position in the SOA Aviation Battalion will be graded MAJ.

Unique duty positions.

(a) Comptroller.

(b) Deputy (or Assistant) Chief of Staff, Resource Management Officer.

(c) Resource Management Officer.

(d) Budget Analyst/Officer.

(e) Management Analyst/Officer.

(f) Program Analyst/Officer.

(g) Auditor.

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Above information derived from Army Pamplet Manual 611-21

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