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department of defense agency financial report fiscal year 2012

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Department <strong>of</strong> Defense Agency Financial Report for FY <strong>2012</strong><br />

OFFICE OF THE INSPECTOR GENERAL<br />

The Office <strong>of</strong> the IG DoD is an independent and objective unit within DoD that conducts and<br />

supervises audits and investigations relating to the programs and operations <strong>of</strong> the<br />

Department.<br />

MILITARY DEPARTMENTS<br />

The Military Departments consist <strong>of</strong> the Departments <strong>of</strong> the Army, the Navy (<strong>of</strong> which the<br />

Marine Corps is a component), and the Air Force. Upon the declaration <strong>of</strong> war, if Congress<br />

so directs in the declaration or when the President directs, the U.S. Coast Guard becomes a<br />

special component <strong>of</strong> the Navy; otherwise, it is part <strong>of</strong> the Department <strong>of</strong> Homeland<br />

Security. The three Military<br />

Departments organize, staff,<br />

train, equip, and sustain<br />

America’s military forces<br />

and are composed <strong>of</strong> the<br />

four Military Services (or<br />

five when including the<br />

U.S. Coast Guard when<br />

directed). When the<br />

President and Secretary <strong>of</strong><br />

Defense determine that<br />

military action is required,<br />

these trained and ready<br />

forces are assigned to a<br />

Combatant Command<br />

responsible for conducting<br />

military operations.<br />

Figure 19. Reserve Forces and National Guard<br />

Military Departments include Active and Reserve Components. The Active Component is<br />

composed <strong>of</strong> units under the authority <strong>of</strong> the Secretary <strong>of</strong> Defense manned by active duty<br />

Military Service members, Reservists on active duty orders, or a combination <strong>of</strong> the two.<br />

The National Guard has a unique dual mission with both Reserve Component and State<br />

responsibilities (see Figure 19). The National Guard, when commanded by the Governor <strong>of</strong><br />

each state or territory, can be called into action during local, statewide, or other<br />

emergencies, such as storms, drought, or civil disturbances (non-Federalized service). When<br />

ordered to active duty for mobilization or called into Federal service for national<br />

emergencies, units <strong>of</strong> the Guard are placed under operational control <strong>of</strong> the appropriate<br />

Combatant Commander. The Guard and Reserve forces are recognized as indispensable and<br />

integral parts <strong>of</strong> the Nation's <strong>defense</strong> and fully part <strong>of</strong> the applicable Military Department.<br />

DEFENSE AGENCIES AND DOD FIELD ACTIVITIES<br />

Defense Agencies and DoD Field Activities are established as DoD Components by law, the<br />

President, or the Secretary <strong>of</strong> Defense to provide for the performance, on a DoD-wide basis,<br />

<strong>of</strong> a supply or service activity that is common to more than one Military Department when it<br />

51<br />

Federal Missions<br />

Federal and<br />

State Missions<br />

B10-25<br />

Management’s Discussion and Analysis

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