NAVY - SECNAV 5200.34E
(NAVINSGEN-00) MANAGEMENT OF AUDIT DECISION AND FOLLOW-UP FUNCTIONS
|Publication Date:||7 November 2005|
a. To implement reference (a), assign responsibility, and provide guidance on audit decision and follow-up on the findings and recommendations of audit reports published by audit organizations (AOs) within the Department of the Navy (DON).
b. To specify DON policy on the elimination of fraud, waste, abuse, and mismanagement (FWA&M) identified by AOs.
c. This instruction has been substantially revised and should be reviewed in its entirety.
a. This instruction applies to all DON activities, commands and offices.
b. Audit follow-up requirements for the Government Accountability Office (GAO) and the Department of Defense, Inspector General (DoDIG) audit reports are contained in SECNAVINST 5740.30. DoD Directive 7640.2 with change 1 of August 16, 2005 and the Navy Acquisition Procedures Supplement 15-874 contain audit follow-up policies for the Defense Contract Audit Agency (DCAA) audits.
c. Commanding Officers of ships, aircraft squadrons, and Immediate Unit Commanders of DON Operating Forces are exempt only from the reporting requirements established by enclosure (1). d. Enclosures (2) and (3) delineate specific audit decision and audit follow-up procedures, respectively.