ASA FM&C organizational structure: Assistant Secretary of the Army (Financial Management & Comptroller). Second level: Principal Deputy ASA (FM&C), and Military Deputy to the ASA (FM&C). Third level: Deputy Assistant Secretary of the Army, Budget (DASA-BU), Deputy Assistant Secretary of the Army, Cost & Economics (DASA-CE), and Deputy Assistant Secretary of the Army, Financial Operations & Information (DASA-FO). DASA-BU structure: Deputy Director Army Budget, Director Management & Control (BUC), Director Investments (BUI), Congressional Budget Liaison (BUL), and Director Operations & Support (BUO). DASA-CE structure: Director Cost Management (CEC), Director Cost Systems & Analytics (CES), Director Instlalations & Peronnel Costing (CEI), Director Unit Mission Costing (CEU), Director Missiles Intel Training Electronic-Warfare Defense Systems Costing (CEM), Director Medical Armaments/Ammunition, Soldier Surface Vehicles Costing (CEW), Director Aviation, C4T, Chemical, EIS Costing (CEN), Director Cost Review Board (CER). DASA-FO structure: Director Financial Operations & Accounting, Director Audit Readiness (FOA), and Director Army Risk Management & Internal Control (FOM), Director Capability Delivery (FOD), Director Financial Operations & Policy (FOP), Director Enterprise System Transformation & Security (FOE), and Director Financial Reporting (FOR).