COMPTROLLER DIVISION

CHAPTER 7

COMPTROLLER DIVISION

GENERAL

(C) During the period 1 May 1972 - 31 March 1973, the Comptroller continued in his role as the

principal economic and financial advisor to the Commander/Senior Advisor, STDAT, and as

such, was directly responsible for financial management of all STDAT funds. In addition to its

accounting, auditing, and disbursing responsibilities, the Comptroller Division formulated and

implemented policy regulations and internal budgetary management controls. The Division was

organized as shown in Figure 7.1.

FINANCIAL MANAGEMENT

(TS) While encouraging STD to assume more of the financial responsibility for the execution of

its mission, STDAT continued to finance three high priority programs: the Short Term Reconnaissance and Target Acquisition (STRATA), Earth Angel, and Pike Hill Programs. STDAT also funded STD in-country per diem expenses. Beginning in June 1972, STDAT funded special incentive pay for the Sea Commando Teams in support of special operations. This program was discontinued on 12 December 1972. On 30 September 1972, the per diem allowance for STD and special incentive pays for STRATA were terminated in consonance with the phasedown of STDAT operations. In November 1972, a representative from the Chief of Naval Operations visited STDAT to discuss future plans. Subjects discussed included STDAT deactivation and budgetary management matters related to the deactivation of STDAT-158. During January 1973, the Division prepared plans to close out STDAT funds, and after the cease-fire on 28 January, implemented the formal auditing and close out procedures. The division was deactivated on March 1973.

(C) Five Open Mess Club systems were closed between May and November 1972. Several discrepancies experienced by the May closing pointed out the need for close supervision of all the remaining Open Mess Clubs. The Camp Long Thanh Open Mess Club was dissolved and consolidated into a Non-Appropriated Fund Mess Association, and a Non-Appropriated Mess Association was established for the Special Mission Force at Pleiku.

(TS) The STDAT-158 Budget for FY 72 was $12,664,000. Total obligations for FY 72 were

$12,444,532.95. Figure 7.2 shows the 1972 budget in comparison to previous FY’s.