Who controls the budget and the release of funds, and reports directly to the Secretary of Defense?

The correct response identifies the Under Secretary of Defense Comptroller (OUSD(C)) as the individual who controls the budget and the release of funds within the Department of Defense. This role is crucial because the Comptroller is responsible for managing the Department's financial resources, including the preparation, execution, and oversight of the defense budget.

Furthermore, the OUSD(C) serves as the principal advisor to the Secretary of Defense on all matters related to finance and fiscal policy. This position ensures that financial resources are allocated effectively to meet the mission objectives of the Department of Defense. The Comptroller also plays a key role in reporting budgetary information directly to the Secretary, thereby influencing key budgetary decisions and policy implementations.

Understanding the OUSD(C)'s role highlights its importance in maintaining financial accountability and ensuring that funds are effectively managed to support defense priorities.