158 (2) planning for the mobilization of materials and industrial organizations essential to the wartime needs of the Army. (e) The Secretary, as he considers appropriate, may assign, detail, and prescribe the duties of members of the Army and civilian personnel of the Department of the Army. (f) The Secretary may change the title of any other officer, or of any activity, of the Department of the Army. (g) The Secretary may prescribe regulations to carry out his functions, powers, and duties under this title. (h) The compensation of the Secretary is $18,000 a year. §3013.
Under Secretary of the Army; Assistant Secretaries of the Army (a) There are an Under Secretary of the Army and four Assistant Secretaries of the Army in the Department of the Army. The Under Secretary and the Assistant Secretaries shall be appointed from civilian life by the President, by and with the advice and consent of the Senate. The Secretary of the Army shall designate one Assistant Secretary as Assistant Secretary of the Army for Financial Management. He may also designate that Assistant Secretary as Comptroller of the Army. (b) The compensation of the Under Secretary and of the Assistant Secretaries is that prescribed by law for assistant secretaries of executive departments, §3014. Comptroller of the Army: appointment; functions (a) Subject to the authority, direction, and control of the Secretary of Defense, the Secretary of the Army shall have the following matters in the Department of the Army organized and conducted consistently with the operations of the Office of the Comptroller of the Department of Defense: (1) Budgeting. (2) Accounting. (3) Progress and statistical reporting. (4) Internal audit. (5) Administrative organization structure, and managerial procedures, relating to the matters covered by clauses (l) - (4). (b) There are a Comptroller of the Army and a Deputy Comptroller of the Army in the Department of the Army. They shall be appointed by the Secretary of the Armv. The Secretary may appoint either civilian or military personnel to these offices. If either the Comptroller or the Deputy Comptroller is not a civilian, the other must be a civilian. (c) Subject to the authority of the Secretary of the Army, the Comptroller is responsible for the matters in the Department of the Army named in subsection (a)(l) - (5). (d) The Comptroller is under the direction and supervision of, and is directly responsible to, either the Secretary of the Army, the Under Secretary, or an Assistant Secretary. However, this subsection does not prevent the Comptroller from having concurrent responsibility to the Chief of Staff, the Vice Chief of Staff, or a Deputy Chief of Staff, if the Secretary so prescribes.