Mr. Gregory G. Koval is a member of the Senior Executive Service, serving as the Assistant Deputy Commandant for Programs and Resources (Resources), (ADC P&R(R)), Headquarters Marine Corps, Pentagon. He serves as the Senior Resource Advisor to the Deputy Commandant for Programs and Resources (DC P&R), the Chief Financial Officer of the Marine Corps.
Mr. Koval’s responsibilities include all aspects of financial operations from leading the full financial statement audit remediation strategy to the implementation of a sustainable internal control environment; quarterly and annual financial reports; the annual statement of assurance; and the implementation of financial system controls. He is responsible for resource assessments, development and justification of inputs to the Marine Corps Budget, and monitoring Marine Corps-wide budget execution.
Prior to becoming the Assistant Deputy Commandant of P&R(R), Mr. Koval served as the Deputy Director, Financial Operations, Office of the Assistant Secretary of the Navy (Financial Management and Comptroller). As the Department of the Navy’s Chief Accounting Officer, he was responsible for accounting and financial operations, to include oversight of the Financial Improvement and Audit Remediation (FIAR) program, and served as the Acting Deputy Assistant Secretary of the Navy, Financial Operations, during his tenure. Mr. Koval led remediation strategies resulting in the downgrade of several audit material weaknesses for the Navy.
Mr. Koval was formerly the Deputy Director of the Marine Corps Fiscal Division, Programs and Resources, Headquarters Marine Corps. He was responsible for the day-today operations of the Risk and Compliance Branch (to include Audit Response and Remediation), Manager's Internal Control Program, Finance Branch, Accounting Branch, and Marine Corps Non-Appropriated Funds Audit Service. He developed the Marine Corps audit remediation strategy and worked successfully across business lines and process owners to improve financial statement audit results during his tenure.
Mr. Koval joined the Civil Service from the private sector, where he supported the Marine Corps and Navy FIAR programs for over a decade as a contractor. He provided business consulting services in all aspects of accounting, audit, and internal controls, to include information technology. Prior to his contract work with the Department of the Navy, Mr. Koval managed internal audit contractor teams at a Civilian Agency, helping components maintain unmodified audit opinions through the implementation of internal controls, the use of data analytics to quickly identify and resolve deficiencies, and a robust testing and assessment program to meet Office and Management and Budget Circular A-123 objectives. Mr. Koval began his career as an Operational Risk Consultant for a Big Five Accounting Firm, supporting internal control risk assessments, financial statement audits, and SAS-70 audits for private sector entities in the manufacturing, banking, and hospitality industries.
Mr. Koval is a Certified Information Systems Auditor (CISA) and graduated with Honors from Muhlenberg College with a B.A. in Accounting and a B.A. in Economics. He received a Department of the Navy Superior Civilian Service Award.