scope:

This directive implements Department of Defense (DoD) Directive 5105.36, Defense Contract Audit Agency (DCAA); DoD Instruction 7050.03, Office of the Inspector General of the Department of Defense Access to Records and Information; DoD Instruction 7600.02, Audit Policies; DoD Instruction 7600.06, Audit of Nonappropriated Fund Instrumentalities (NAFI) and Related Activities; DoD Instruction 7600.10, Follow-up and Oversight on Single Audits; DoD Instruction 7650.01, Government Accountability Office (GAO) and Comptroller General Requests for Access to Records; DoD Instruction 7650.02, Government Accountability Office (GAO) Reviews and Reports; DoD Instruction 7650.03, Follow-up on Government Accountability Office (GAO), Inspector General of the Department of Defense (IG DoD), and Internal Audit Reports; Office of Management and Budget (OMB) Circular A-50, Audit Followup; and Headquarters Air Force Mission Directive 1-8, The Auditor General. This directive applies to all Air Force organizations and activities and their assigned personnel, including the Air National Guard and Air Force Reserve, and their assigned personnel. This directive establishes policies regarding the use of audits to improve programs; makes financial reporting more accurate; and ensure public resources are used legally, efficiently, and effectively throughout the Air Force.