title: Assistant Secretary of the Army (Financial Management and Comptroller)
text: # Assistant Secretary of the Army (Financial Management and Comptroller)
  
  Assistant Secretary of the Army (Financial Management and Comptroller) (abbreviated ASA(FM&C)) is a civilian office in the United States Department of the Army.
  
  The office of Assistant Secretary of the Army (Financial Management and Comptroller) grows out of a reorganization of the Department of the Army initiated in 1954 by United States Secretary of the Army Robert T. Stevens and largely designed by United States Under Secretary of the Army John Slezak.
  
  The mission of the Assistant Secretary of the Army (Financial Management and Comptroller) is to formulate, submit, and defend the United States Army's budget to the United States Congress and the American public; to oversee the proper and effective use of appropriated resources to accomplish the Army's assigned missions; to provide timely, accurate, and reliable financial information to enable leaders and managers to incorporate cost considerations into their decision-making; to provide transparent reporting to Congress and the American public on the use of appropriated resources and the achievement of established Army-wide performance objectives; and manage and coordinate programs for the accession, training, and professional development of Army resource managers.
  
  The Assistant Secretary of the Army (Financial Management and Comptroller) is Caral Spangler since August 17, 2021.
  
  ## List of Assistant Secretaries of the Army (Financial Management and Comptroller), 1954—present (incomplete)
  
  | Name | Assumed office | Left office | President appointed by | Secretary served under |
  | - | - | - | - | - |
  | George H. Roderick | 9 February 1954 | 25 August 1954 | Dwight D. Eisenhower | Robert T. Stevens |
  | Charles C. Finucane | 26 August 1954 | 8 February 1955 | Dwight D. Eisenhower | Robert T. Stevens |
  | Chester R. Davis | 10 March 1955 | 15 December 1956 | Dwight D. Eisenhower | Robert T. Stevens, Wilber M. Brucker |
  | George H. Roderick | 1 March 1957 | 20 January 1961 | Dwight D. Eisenhower | Wilber M. Brucker |
  | William F. Schaub | 2 March 1961 | 31 December 1962 | John F. Kennedy | Elvis Jacob Stahr Jr., Cyrus Vance |
  | Edmund T. Pratt Jr. | 23 March 1963 | 25 November 1964 | John F. Kennedy, Lyndon B. Johnson | Cyrus Vance, Stephen Ailes |
  | Michael P. W. Stone | 27 May 1986 | 12 May 1988 | Ronald Reagan | Frank Carlucci |
  | Kenneth B. Kramer | 14 October 1988 | 1989 | Ronald Reagan | Frank Carlucci |
  | Douglas A. Brook | 28 February 1990 | 1992 | George H. W. Bush | Michael P. W. Stone |
  | Helen T. McCoy | January 1994 | January 2001 | William J. Clinton | Togo D. West Jr, Louis Caldera |
  | Sandra L. Pack | November 2001 | December 2003 | George W. Bush | Thomas E. White |
  | Valerie L. Baldwin | July 2004 | 2006 | George W. Bush | Francis J. Harvey |
  | Nelson M. Ford | October 2006 | December 2007 | George W. Bush | Francis J. Harvey, Pete Geren |
  | Mary Sally Matiella | 16 February 2010 | 27 February 2014 | Barack Obama | John M. McHugh |
  | Robert M. Speer | 20 November 2014 | 19 January 2017 | Barack Obama | John M. McHugh |
  | John E. Whitley | 26 September 2018 | 28 May 2021 | Donald Trump | Mark Esper, Ryan McCarthy |
  | Caral Spangler | 17 August 2021 | present | Joe Biden | Christine Wormuth |
  
  ## Deputy Assistant Secretaries
  
  One Principal Deputy Assistant Secretary of the Army and three Deputy Assistant Secretaries of the Army roles reporting to the Assistant Secretary (ASA(FM&C)):
  
  * Principal Deputy Assistant Secretary of the Army for Financial Management & Comptroller (PDASA-FM&C) – (non-career appointment)
     * Deputy Assistant Secretary of the Army for Financial Operations & Information (DASA-FOI)
     * Deputy Assistant Secretary of the Army for Cost & Economics (DASA-CE)
     * Deputy Assistant Secretary of the Army for Budget (DASA-BU)
  
  A Military Deputy also reports to the Assistant Secretary, with the grade of lieutenant general.
  
  