scope:

This instruction applies to all NAVAIR activities and to the Aviation Program Executive Offices (PEOs) supported by NAVAIR Headquarters. The procedures and reporting provisions of this instruction do not apply to audits conducted by the Defense Contract Audit Agency (DCAA). Audit follow-up policies and procedures for DCAA audits are contained in reference ( f ) .

Purpose.

To provide the Naval Air Systems Command (NAVAIR) policy and procedures for relations with audit organizations, in consonance with references (a) through (e), assign responsibility, and prescribe procedures for:

a. Working with audit organizations conducting audits, reviews, research or surveys throughout NAVAIR. This includes the Government Accountability Office (GAO), Department of Defense Inspector General (DODIG), and the Naval Audit Service (NAVAUDSVC), which are referred to as "audit organizations" (AOs) throughout the remainder of this instruction. Enclosure (1) provides definitions. For brevity, audits, reviews, research and surveys will be referred to in this instruction as "audits" or "audit projects ."

b. Ensuring management comments on AOs draft, letter, or final audit reports are timely, responsive, and representative of the command's position.

c. Granting or denying auditors access to NAVAIR records and information.