The Deputy Commandant for Programs and Resources (DC P&R) serves as the principal advisor to the Commandant of the Marine Corps (CMC) on all matters related to resourcing, budgeting, financial execution, and audit within the Department of the Navy, the Department of Defense, and with Congress. As the Fiscal Director of the Marine Corps, DC P&R is delegated responsibilities under USC 31 for the financial control and jurisdiction of funds allocated to the CMC, for certifying financial recording and reporting requirements annually, and for taking steps as necessary to affix legal responsibilities for violations of section 1517 of USC 31. As the senior Marine Corps financial manager, DC P&R provides oversight and professional development of the Marine Corps’ financial management professionals, both military and civilian.
The Department of Programs and Resources (P&R) is responsible for developing, directing, and supporting the process for Marine Corps planning, programming, budgeting, execution, and assessment. P&R develops, advocates for, and defends the Marine Corps future years’ defense program. P&R is responsible for developing and implementing policies, audit activities, internal controls, and financial reporting of directly appropriated funds allocated to the CMC, as well as funding supporting Marine Corps aviation programs; non-appropriated funds; Navy working capital funds; and other amounts specifically allocated to the Marine Corps. P&R manages end-to-end business processes for the Marine Corps. P&R provides independent analysis and evaluation of the entire Marine Corps program to identify areas of risk, and to support evidence-based decision making. P&R provides governance support to senior leaders’ participation in Department of Defense, Department of the Navy, and specific Service-level fora to include the Marine Requirements Oversight Council, the Deputy’s Management and Action Group, the Army – Marine Corps Board, and the Marine Corps Community Services Board of Directors. P&R is responsible for the administration of special access programs (SAP), their security, and inspection to include Marine Corps SAP facilities. P&R provides mainframe and mid-tier technical services for Marine Corps pay, personnel, and accounting systems.
Operational activities within the Programs & Resources Department are performed under the guidance and direction of highly skilled and experienced officers and senior executives. Principal officers within the Programs and Resources Department are listed below. Hyperlinks to personal biographies and contact information are also provided.
Deputy Commandant for Programs and Resources
Lieutenant General Christopher J. Mahoney
Assistant Deputy Commandant for Programs and Resources
SES Edward C. Gardiner