Fiscal

   The Office of the Deputy General Counsel (Fiscal) addresses the most sensitive and complex issues of federal appropriations law facing the Department in executing its annual budget of over $2 billion per day.  Because most major DoD activities entail fiscal law issues, this office helps develop solutions to problems along the full spectrum of DoD OGC responsibilities, including international affairs, acquisition and logistics, intelligence, personnel and health policy, environmental and legislative matters.  The office plays a critical role in advising the Department’s most senior leaders on the conduct of government activities during lapses in federal appropriations; the practical consequences of breaching the federal government’s debt ceiling; the planning, execution and accounting of unprecedented levels of security assistance funding to Ukraine; the timely resolution of fiscal law issues arising within the combatant commands; and DoD’s provision of reimbursable and non-reimbursable support to our coalition partners and other federal agencies in addressing a broad array of emerging international and domestic challenges. The office drafts the appropriation account language and text of general provisions for inclusion in the President’s annual budget submission and DoD Appropriations Acts. It also addresses financial accountability matters, including investigating possible violations of the Anti-deficiency Act; assisting in the conduct of annual audits of the Department’s financial statements; and responding to investigations, reviews, and requests for information from the congressional defense committees, Inspectors General and the Government Accountability Office.  The DGC (Fiscal) exercises technical supervision over the General Counsels, Defense Finance and Accounting Service (DFAS) and the Defense Contract Audit Agency (DCAA).