Audits
Three principal audit agencies (AA) conduct reviews of the MyNAVYHR organization policies, programs and activities. They are the Government Accountability Office (GAO), the Department of Defense Assistant Inspector General for Auditing [DoDAIG(A)], and the Naval Audit Service (NAVAUDSVC).
Each agency performs similar functions, but each is responsible to a different level of government. The term audit encompasses surveys, reviews, and studies of all aspects of organizational operations, not just accounting and finance. All personnel will cooperate with AAs in the conduct of audit work and meet report response due dates. A timely reply is critical on issues affecting the management and funding of policies, programs, functions, or activities. Within MyYNAVYHR an Office of Primary Responsibility (OPR) and Offices of Collateral Responsibility (OCR) will be designated for each audit. The N1 Audit Liaisons will assist the OPR and OCRs throughout the audit process.
References:
SECNAVINST 5740.25 (series) Relations with the Office of the Assistant Inspector General for Auditing
Link: https://www.secnav.navy.mil/doni/Directives/05000%20General%20Management%20Security%20and%20Safety%20Services/05-700%20General%20External%20and%20Internal%20Relations%20Services/5740.25D.pdf
SECNAVINST 5740.26 (series) Relations with the Legislative Branch Audit Agency
Link: https://www.secnav.navy.mil/doni/Directives/05000%20General%20Management%20Security%20and%20Safety%20Services/05-700%20General%20External%20and%20Internal%20Relations%20Services/5740.26B.pdf
SECNAVINST 5740.30 – General Accounting Office (GAO) and Inspector General Department of Defense (DODIG) Audit Follow-Up Requirements for the Department of the Navy (DON)
Link: https://www.secnav.navy.mil/doni/Directives/05000%20General%20Management%20Security%20and%20Safety%20Services/05-700%20General%20External%20and%20Internal%20Relations%20Services/5740.30.pdf
SECNAVINST 5200.34 (series) Management of Audit Decision and Follow-Up Functions
Link: https://www.secnav.navy.mil/doni/Directives/05000%20General%20Management%20Security%20and%20Safety%20Services/05-200%20Management%20Program%20and%20Techniques%20Services/5200.34E.pdf
SECNAVINST 7510.7 (series) Department of the Navy Internal Audit
Link: https://www.secnav.navy.mil/doni/Directives/07000%20Financial%20Management%20Services/07-500%20Auditing%20Services/7510.7G%20CH-1.pdf
OPNAVINST 5200.24C – Audit Follow-Up Program
Link: https://www.secnav.navy.mil/doni/Directives/05000%20General%20Management%20Security%20and%20Safety%20Services/05-200%20Management%20Program%20and%20Techniques%20Services/5200.24C.pdf
BUPERS 7500.2 (series) Relations with external Audit Organizations
Link: https://www.public.navy.mil/bupers-npc/reference/instructions/BUPERSInstructions/Documents/7500.2.pdf
BUPERS IG Audit Processes Training .ppt (Provided)
Points of Contact:
N1/BUPERS Audit Liaison: (901) 874-4410 / DSN: 882-4410
BUPERS IG Compliance and Oversight Section Head: (901)874-3501
The following are FAQs for Audits.
1. What is Audit Follow-up?
The functional area that ensures DON management agreed-to corrective actions are implemented within agreed-to timeframes and that any monetary benefits are explicitly recorded in DON management's response.
2. What is Audit Oversight?
The functional area that involves the monitoring of corrective actions taken by DON focal points in administering and managing the audit process to ensure focal point efficiency and effectiveness.
3. What is Audit Liaison?
The functional area that involves communicating audit organizations information requirements by providing audit assistance, advice, and products between Department of Navy (DON) management and Audit organizations.
DON management's responsibility is to: Respond to NAVAUDSVC/GAO/DOD IG Reports by providing the DON position; Correct any inaccurate findings, recommendations, or conclusions in the reports; Provide corrective action taken in response to NAVAUDSVC/GAO/DOD IG Reports; and, Answer DOD IG Audit Follow-up inquiries within the established time frames.
4. What are the applicable regulations related to the Audit reporting requirements?
- SECNAVINST 5740.25 (series) Relations with the Office of the Assistant Inspector General for Auditing
- SECNAVINST 5740.26 (series) Relations with the Legislative Branch Audit Agency
- SECNAVINST 7510.7 (series) Department of the Navy Internal Audit
- BUPERS 7500.2 (series) Relations with external Audit Organizations
5. What is the Audit Dispute Resolution/Decision process?
The process involves facilitating meetings between the Naval Audit Service auditors and Department of the Navy management when disputes arise over undecided findings, recommendations or estimated monetary benefits. Public Law 100-504 requires disputes to be decided within 180 days.
6. What are the applicable regulations pertaining to Audit Liaison?
- SECNAVINST 5740.26 (series) Relations with the Legislative Branch Audit Agency
- SECNAVINST 7510.7 (series) Department of the Navy Internal Audit
- BUPERS 7500.2 (series) Relations with external Audit Organizations