This paper discusses the military comptroller's role and identifies the comptroller in the programming process. Performance of the comptroller's role demands a clear understanding of the terms not only in which top management can effectively make national security decisions, but also in which operating management can effectively implement those decisions. The budgetary process for FY 1963 represented a significant first step toward the full-scale introduction of the program concept. However, the author urges that those responsible for designing and installing the new procedures in the Department of Defense should avoid the mistake of overloading the new system by confusing the detail desirable for analysis and choice with the freedom desirable for operating within specified limits. 9 pp.