(The documents referred to are as follows:) "Wilfred J. McNeil was born on February 21, 1901, at Boone, Iowa. At the age of 22, he was appointed president of the First State Bank of Brandon, Colo., and. held that position until 1926. He subsequently was engaged in the distribution of automobiles and in newspaper management. During World War II, Mr. McNeil was a naval officer, serving as assistant Navy disbursing officer from July 1941 until September 1942, when he was appointed Navy disbursing officer, a position which he held until his release from the Navy on December 14, 1944, with the rank of rear admiral. While serving as disbursing officer, Mr. McNeil directly made 75 percent of all Navy contracts and procurement payments, and by direction of the Paymaster General made all other settlements through field disbursing offices. He formulated procedures for the proper preparation and payment of charges arising out of terminated contracts, collections under contract price adjustments, advances to contractors, agent cashiers' accounts, guarantee bank loans taken up by the Navy, and renegotiation agreements. On the day of his release from active duty in the Navy, he was appointed Fiscal Director of the Navy as a civilian, a position which he held until February 11, 1947. In this capacity, Mr. McNeil was charged with the responsibility of formulating, establishing, supervising, and coordinating all policies and procedures affecting the financing, budgeting, accounting, and auditing activities of the Navy Department; and for prescribing the type and content of all accounting and financial records to be maintained by the Bureaus, boards, and offices of the Navy and the Marine Corps. From this position, Mr. McNeil was promoted to administrative assistant to the Secretary of the Navy. As such, he was responsible for the general supervision of all accounts relating to the fiscal affairs of the Navy, including the expenditure and budgeting of funds and administrative procedures. He immediately supervised the Office of the Fiscal Director (Office of Budget and Reports) and the Office of the Management Engineer, and the Administrative Office. On September 18, 1947, he left the Navy to accept an appointment as special assistant to the Secretary of Defense which he held for 2 years. As such, he was responsible under the Secretary, for all budget accounting and fiscal matters, management, organization, and administrative matters in the Department of Defense. After creation (in 1949, by title IV of the National Security Act of 1947 as amended) of the Office of Assistant Secretary of Defense (Comptroller), Mr. McNeil was appointed to this office (September 12, 1949). He is the first and only man to have held this post. His duties and responsibilities are specified by title IV, which in general, makes him responsible under the Secretary of Defense, for all budget, accounting, reporting, auditing, and fiscal activities of the Department of Defense. H. W. Bordner Deputy Comptroller For Accounting Policy, Department Of Defense H. W. Bordner has been a professional accountant ever since his graduation from the Northwestern University School of Commerce, Evanston, 111., in 1925. He was admitted to practice as a certified public accountant by the State of Illinois in May 1926. He has been a member of the American Institute of Accountants since 1934. Other accounting associations of which he is a member include the American Accounting Association, National Association of Cost Accountants, and the Federal Government Accountants Association. He was one of the founders of the latter association in 1950. Mr. Bordner had associated with the public accounting firm of Arthur Andersen & Co. at its headquarters in Chicago, 111., a large public accounting firm of both national and international reputation, for 17 years, when he left to enter the Navy during World War II. During the course of his experience with this firm, Mr. Bordner rose to a position of manager and in such a position was an accounting consultant and a supervisor and director of audits of a diversified list of clients, including manufacturing corporations, retail stores, life insurance and casualty insurance companies, newspapers, investment banks and brokers, commercial banks, colleges and universities, municipalities, and estates. During World War II, Mr. Bordner became a member of the Navy Price Adjustment Board, Chicago division, as well as its executive officer and chief accountant. The functions of this Board were to renegotiate Government contracts with middle western manufacturers in which the Navy had a major interest, for the purpose of eliminating excessive profits. Upon the creation of the Corporation Audits Division in the General Accounting Office in 1945 to perform audits of Federal Government corporations on a commercial-type basis as first required by the George Act and later by the Government Corporation Control Act, Mr. Bordner was released from the Navy at the request of the Comptroller General to become Deputy Director of the Division. He served 2 years in this position during which period he played the leading role in the supervision of audits of all Government corporations, preparation of audit reports to Congress, establishment of audit policies, and training of a staff, largely recruiting from outside the Federal Government. Mr. Bordner has been an assistant to Hon. W. J. McNeil in the Office of the Secretary of Defense, substantially in his present capacity, since December 1, 1947, when Mr. McNeil was 1 of 3 special assistants to Secretary of Defense Forrestal. In this position he has been required to serve as the technical adviser to Assistant Secretary McNeil in accounting and audit matters. In this position, with the assistance of a small staff, he has been engaged in the development of basic accounting and auditing policies and procedures for application throughout the Department of Defense. Lyle S. Garlock, Deputy Comptroller For Budget, Department Op Defense Lyle S. Garlock is a graduate of the University of Minnesota with an A. B. degree, having majored in business administration and engineering. He joined the Federal service as a field representative of the United States Employment Service in 1934. As field representatives he played a major part in the organization of employment services in seven States, including selection of cities and sites in which to locate employment offices and determine the grade and staffing pattern of personnel to be assigned to each office. He conducted a review and appraisal of the budgets and merits systems in 19 Midwest and Western States and recommended necessary action at the Washington level in this connection. In 1941, he joined the War Production Board. As a member of WPB Labor Supply Division and as USES staff member, he formulated operating procedures and instructions by which the operating personnel of the USES could effectuate the plans and policies of the Labor Division of the WPB. He acted as liaison wtih the Army, the Navy, the Maritime Commission, and other war agencies on operating problems related to the programs for the recruitment, clearance, and transportation of workers required for mobilization of industrial manpower. From 1942 to 1944, as a lieutenant, USNR, attached to the office of the special assistant to the Secretary of the Navy, he recommended policies concerning deferment, promotion, assignment, and release of civilian and military personnel and participation of the Navy in the general manpower programs, and operated the deferment program for scientific and research personnel engaged on Navy contracts. As field representative with the War Manpower Commission in 1911 15, Mr. Garlock presented to Washington headquarters information and recommendations resulting from examination of budget and personnel requirements for the operation of regional and field offices. Upon invitation of the Supreme Commander of the Allied Powers, Pacific, he participated in a study of labor policies in Japan and submitted recommendations which, having now been implemented, have resulted in the development and consolidation of a new dignity and status for labor in that country. As Assistant Director for Business Management in the United States Employment Service from 1945 to 1948, he directed all fiscal and personnel activities of the United States Employment Service, including preparation of the annual budget request and supporting material for presentation to the Bureau of the Budget and Congress. He exercised direction of the allocation of funds and personnel to carry out the approved policies and programs and established and operated a system for allocation of annual grants to 50 State employment services for administration and operation of employment-service activities. In 1948 he joined the Office of the Secretary of Defense as Chief, Budget Division. In this capacity he directed the preparation of budget estimates, justifications, and appropriation language of the departments and agencies comprising the National Military Establishment; reviewing estimates to insure efficient and, where practical, uniform operation; conducted analyses In review of departmental budget submissions and consistency with budget plans and adherence to policy of the Secretary of Defense, making budgetary adjustments accordingly. He made special budgetary studies and surveys whenever there were deficiencies in appropriations, adjustments, or rescissions in existing appropriations as required, and held such hearings as necessary to establish needs; analyzed progress reports on departmental programs and maintained information on the rate of departmental expenditures and its relationship to the affected program to develop knowledge of compliance with approved budget programs; conducted reviews and submitted recommendations with respect to departmental requests for apportionment of funds; and processed data dealing with departmental personnel requirements relating to budgetary controls and recommended provision for such requirements either on a consolidated basis for the National Military Establishment or on a departmental basis. In 1951, he was appointed the Deputy Comptroller for Budget. As such, Mr. Garlock is responsible for developing budgetary policies, standards, and procedures; reviewing plans and budget estimates based thereon; cooperating with other offices of OSD. boards, and staffs on plans, programs, and procedures of the Department of Defense; assisting in the justification of estimates before the Bureau of the Budget and the Congress; reviewing apportionment requests and proposals, reprograming funds; evaluating new policies and changes in plans to determine current and future financial requirements; reviewing requests for establishment of working-capital funds; and monitoring appropriation legislation. In addition, he is responsible for the analysis of economic conditions relating to programs of the Department of Defense, study of the effect of military programs on the national economy, for cost planning and analysis in connection with participation in international military affairs and mutual assistance programs for use in advising the Secretary of Defense and key members of his staff, and for economic and fiscal analysis. Lt. Gen. George H. Decker, United States Army, Comptroller Of The Army George H. Decker was born at Catskill, N. Y., February 16. 1902. He was graduated from Lafayette College, Pennsylvania, with a bachelor of science degree in 1924. and was commissioned a second lieutenant of Infantry in the Regular Army June 15. 1924. After varied peacetime command assignments, in December 1941, he was assigned to Washington for duty in the office of the Assistant Chief of Staff for Supply on the War Department General Staff. In August 1942, he was named Deputy Chief of Staff of the Third Army at San Antonio, Tex., and later served in that capacity at Fort Sam Houston, Tex. In February 1943, he was ordered to the Southwest Pacific area to become Deputy Chief of Staff of the Sixth Army. The following May he was appointed Chief of Staff of the Sixth Army, then in New Guinea, and served in this capacity throughout the New Guinea campaign, the operations against Leyte, Mindoro, and Luzon in the Philippine Islands, and the occupation of Japan. Upon the inactivation of the Sixth Army in January 1946, he returned to Washington, D. C. for assignment to Army Ground Forces Headquarters. Two months later he was transferred to Army Service Forces Headquarters in Washington. D. C. In July 1946, he was appointed Chief of Staff of the Armed Forces in the Middle Pacific, with station in Hawaii. He returned to the United States in June 1948, to assume command of the 5th Infantry Division at Fort Jackson, S. C. In his capacities as a commander and as a staff officer, e. g., as Deputy Chief of Staff and Chief of Staff, Sixth Army, and as Chief of Staff of Armed Forces in the Middle Pacific, and as commanding general of the 5th Infantry Division, he became familiar with fiscal management problems (budgeting, auditing, disbursing, etc.) of the kind which occurred at such levels. In March 1950, he was assigned to the Office of the Chief of Staff of the Army for duty with the Office of the Army Comptroller, and the following month became Chief of the Budget Division in that office. In 1943, he was awarded the Legion of Merit for exceptionally meritorious conduct as acting Chief of Staff, Sixth Army, during the period May 3, 1943, to July 14, 1943. He was awarded the Distinguished Service Medal in September 1945 for exceptionally meritorious services during the New Guinea and Philippine campaigns from May 1944 to May 1945. General Decker has also been awarded the Silver Star and the Bronze Star Medal. General Decker was named Army comptroller June 10, 1952. L. W. Hoelscher, Deputy Comptroller Of The Army From 1918 to 1925, Mr. L. W. Hoelscher was engaged in miscellaneous private engineering activities including drafting, surveying, and structural designing. Between 1925 and 1931 he was in charge of design and construction engineering, and of some force account construction in the development of a Florida townsite. He was also resident engineer for application of the major street plan in Los Angeles, Calif.; resident engineer to the City Planning Commission of Fort Worth, Tex. In 1931, he was employed by the city of Fort Worth, Tex., and occupied the following positions in sequence: City planning engineer; assistant to the city manager; assistant city manager; city manager. From 1937 to 1941, Mr. Hoelscher served as senior staff member, Public Administration Service, Chicago, and had charge of major projects for the firm, directing the design and installation of cost accounting and equipment control systems, general accounting and customer accounting systems, purchasing, procedures and forms for the preparation and administration of budgets, and systems of financial and administrative reports. In 1938, lie became general field supervisor and was responsible for supervision of a substantial part of the program of Public Administration Service. Projects included assistance to numerous American cities, States, and agencies of the Federal Government. Mr. Hoelscher was appointed Chief, Administrative Projects Section, Bureau of the Budget in 1941. He directed the program of assistance to the Army Air Corps, Army Air Forces, and War Department in the improvement of organization and management of those agencies; supervised and directed a large staff of specialists assembled primarily for the special purpose. As Chief, Management Improvement Branch, Bureau of the Budget, he was responsible for providing leadership, direction and supervision for a staff of 40 to 60 persons engaged in the furtherance of improved management and operations throughout the executive branch of the Government. He was progressively assigned sections and activities from within the Bureau of the Budget arid developed the activities into a coordinated program for constructively influencing management of Federal agencies. As a basis for development of the program, he formulated a framework of the elements of management which has come to be known in the literature as the Tasks of Management. The activities of the Branch included development of a Federal property management program, including development of applicable principles and practices and drafts of legislation as well as conduct of property management surveys and development of guides for the conduct of such surveys by individual agencies, and supervision of conduct of such surveys by the Bureau of Federal Supply; development of improved financial practices in the Government, including a simplified payroll system; assistance in the establishment of accrual accounting and cost of performance budgeting in a number of Federal agencies. At the request of the Deputy Commander of the Mediterranean Theater, Mr. Hoelscher headed and directed a project which resulted in the establishment of a system for projecting requirements and controlling the use of manpower resources and operations of the base sectors of the theater. Upon request of Gen. Lucius Clay to the Bureau of the Budget, he headed a special group which went to Germany and defined and developed a system of program, progress, and resources utilization reporting which enabled the general to evaluate the programs and activities of his military organization (EUCOM). Mr. Hoelscher was the Bureau of the Budget representative on the GAOTreasury-Bureau interdepartmental committee in the initiation of the program for improvement of accounting and financial reporting in the Federal Government. Mr. Walter Frese and Mr. Gilbert Cake represented GAO and Treasury, respectively. He was appointed special assistant to the Comptroller of the Army in 1950, and acted as principal management adviser and technical representative of the Comptroller of the Army on all matters pertaining to the program of the Office of the Comptroller. He originated and defined major projects to be undertaken in the Comptroller area; represented the Comptroller on steering and advisory committees, reviewed and appraised, or determined requirements for revision of major reports and project developments; and otherwise participated in the coordination and technical direction of the Comptroller program. As Assistant Comptroller of the Army—Planning Coordination, he was responsible for the definition of objectives and overall program goals for the Office of the Comptroller of the Army and for the coordination of objectives and program goals of the divisions and offices of the OCA. As Deputy Comptroller, to which post he was appointed on October 31, 1952, he assists the Comptroller in carrying out his responsibility in formulating and in making decisions on Army wide policies and program relating to the business management of the Department of the Army, financial and fiscal operations and services, budget planning and administration, program analysis and evaluation, management engineering, auditing and financial transactions, accounting, receipt and disbursement of money, and other like matters under the jurisdiction and authority of the Comptroller of the Army. The Deputy Comptroller has particular responsibility for shaping and evaluating the content of the program of the OCA in order to assure that it best meets the requirements of the Department of the Army for general management staff services. In the absence of the Comptroller, the Deputy Comptroller is designated Acting Comptroller of the Army and carries out the responsibilities of the office. Hon. Thomas S. Gates, Jr., Under Secretary Of The Navy, Comptroller Of The Navy Thomas S. Gates, Jr., of Philadelphia, Pa., was born in Germantown, Pa., on April 10, 1906. After graduating from the University of Pennsylvania in 1928, Mr. Gates i joined the firm of Drexel & Co., investment bankers. In 1940, Mr. Gates was made a partner in this firm. In addition, he has been a director of the Beaver Coal Corp., the Scott Paper Co., and the International Basic Economy Corp. During World War II, Mr. Gates was commissioned in the Naval Reserve and entered on active duty on April 1, 1942. He graduated from the Quonset Point Air Intelligence School, and was then assigned to commander in chief, Atlantic Fleet, to help in the organization and development of the Naval Air Intelligence Center under that command. In the spring of 1943, he was assigned to the U. S. S. Monterey and served in the Pacific for approximately 1 year. In the summer of 1944, he was assigned to the staff of Rear Adm. Calvin T. Durgin (now vice admiral, retired), and served on that staff during the invasion of southern France. Immediately following this, he was sent back to the Pacific where he remained until the end of the war, taking part in the Philippine liberation and the Iwo Jima and Okinawa campaigns. For his war service, Mr. Gates was awarded the Bronze Star and a Gold Star in lieu of a second Bronze Star. On release to inactive duty in October 1945, Mr. Gates was promoted to the rank of commander, USNR. Since the war, Mr. Gates has been active in the organization of Reserve Officers of the Naval Service; serving as a director and national vice president of the Navy League of the United States; and serving as a member of the Naval Advisory Council of the Bureau of Aeronautics. In addition, he is a member of the Pennsylvania commandery of the Military Order of Foreign Wars of the United States. Mr. Gates has also been active in civic affairs in the Philadelphia area, having been president of the Associated Hospital Services of Philadelphia; director of the Philadelphia Child Guidance Clinic; director of the Community Chest of Philadelphia and vicinity; director of Health Services, Inc.; a member of the finance development committee of the United Services Organization, and on the Philadelphia Council of the Boy Scouts of America. He is a trustee and member of the executive board of the University of Pennsylvania. He was appointed Under Secretary of the Navy on October 7, 1953. |