The Assistant Secretary of the Navy (Financial Management and Comptroller) (abbreviated ASN FM) is a civilian office of the United States Department of the Navy. The Assistant Secretary of the Navy (Financial Management and Comptroller) is responsible for managing and directing all of the financial matters, including the annual budgets, of the United States Navy and the United States Marine Corps. The Assistant Secretary of the Navy (Financial Management and Comptroller) is also the Comptroller of the Department of the Navy. The Assistant Secretary of the Navy (Financial Management and Comptroller) reports to the Under Secretary of the Navy.