scope:

Purpose.

To establish Chief of Naval Operations (CNO) policy and procedures and assign responsibility for deciding, processing, tracking, and the following up of audit reports published by the Naval Audit Service.

Applicability

Reference (a) and the provisions of this instruction will be implemented by the Office of the Chief of Naval Operations (OPNAV) and all activities under the command of CNO.

The policies and procedural provisions of this instruction do not apply to audits issued by the Government Accountability Office (GAO), Defense Contract Audit Agency (DCAA), Office of Inspector General Department of Defense (DoD OIG), nor do they apply to the fiscal oversight and review of Non-appropriated Fund Instrumentalities (NAFI) to include Morale, Welfare and Recreation (MWR) activities. Follow-up policies and procedures for GAO and DoD OIG audits are contained in reference (b). Follow-up policies and procedures for DCAA audits are contained in reference (c). Follow-up policies and procedures for NAFI and MWR fiscal oversight are the responsibility of Commander, Navy Installations Command (CNIC) and are contained in reference (d).