DEPARTMENT OF THE NAVY
O
FFICE
O
F THE
S
ECRETA
RY
1000
NA
VY
PENTAGON
WASHINGTON DC 20350·1000
SECNAVINST 7000.27D
ASN (FM&C)
16 Nov 2020
SECNAV INSTRUCTION 7000.27D
From: Secretary of the Navy
Subj: COMPTROLLER ORGANIZATIONS
Ref: (a) 31 U.S.C. § 1514
(b) 10 U.S.C. § 8016
(c) 10 U.S.C. § 8025
(d) SECNAVINST 5430.7R CH-2
(e) 31 U.S.C. § 1341
(f) 31 U.S.C. § 1517
(g) SECNAVINST 5200.35G
(h) 31 U.S.C. § 1301
(i) 31 U.S.C. § 1502
(j) DoD 7000.14-R, Financial Management Regulation
(k) 31 U.S.C. § 3527
(l) 31 U.S.C. § 3528
(m) SECNAV M-7000.1
(n) SECNAV M-7000.2
(o) DoD Instruction 1300.26 of 31 January 2017
(p) SECNAVINST 5215.1F
(q) SECNAV M-5214.1
Encl: (1) Comptroller Organization Authority and Responsibility
(2) Comptroller Organization Submission Guidance
1. Purpose
a. The purpose of this instruction is to ensure the
Department of the Navy (DON) has a Financial Management (FM)
organization capable of properly and effectively administering
funds in accordance with the laws, regulations, policies,
procedures, and sound financial practices contained in references
(a) through (d) and that deters fraud, waste, and abuse of
Government resources through the provision of reliable, complete,
consistent, and timely financial information. 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
