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FGMSD-78-4 1 (1977-11-11)

handle is hein.gao/gaobaawfa0001 and id is 1 raw text is: DCCUEIT RESURE 04022 - [B31944191 The Air Force Audit Agency Can Be Babe Bore Effective. FGISD-78-4; B-134192. November 11v 1977. 26 pp. * 5 appendices (35 pp.). Report to the Congress; by Robert F. Keller, Acting Comptrcller General. Issue Area: Internal Auditing Systems: Sufficiuncy of Federal Auditors and Coverage (201j. Contact: Financial and General P- agement Studies Div. Budget Function: National Defense: Department of Defense - Military (excapt procurement 9 contracts) 1051). Orqanization Concerned: Department of the Air Force: Air Prce Audit Agency. Conressional Relevance: Congress. Authority: Budget and Accounting Procedures Act of 1950, sec. 113 (31 U.S.C. 66a). National Security Act of '1947# as amended (10 U.S.C. 3014; 10 U.S.C. 5061: 10 U.S.C. 8014). P.L. 93-365. 10 U.S.C. 125. Federal management Circular 73-2. Air F rce Regulation 23-38. Air force Regulation 175-4., DOD Directive 1100.9. The Air Force should make its internal audit stronger tu k.,p top management better informed or how operations are conducted and how recommendations for improvements are carriad out. Findings/Conclusions: Because internal auditing is not higqh eD-1uqh in the Air Force organizational stractaxe, auditors de, not have maximum independence in FlAnnin9 a conducting audits. Although Department of Defense policy reqAres all nonsilitary positions to be filled by civilians, the tudit Aqency has about an equal number of military and civilian employees. Recomaendations: The Secretary of Defense should use his reorganization authority to relocate the Air Force Audit Aqency under the Secretary or Under Secretary of the Aix Force and have the audit staff report directly tc that official. Also, the Secretary of Defense should direct the Secretary of the lir Force to: eliminate all restrictions oc the Audit a&en--I in selecting activities for audit, determinin, the scope of workr and reportinq results; sore clearly define the tature and scope of audits and inspections; fill the position of Auditor General with a qualified civilian; a;point civilians tc most auditor positions currently filled by militarr personnel; and improve orqaDizatic-al structure and management ccatro- to use itaff more eftectively. Alternatives for this last recommendation include reducing audits cn commander-requested and ncnappropriated-fund work and reorganizing the Audit Agency by region. In order to assure that the greater dudit independence recommended is maintained in the future, the Congreas should amend existing legislation to place the internal audit functions of the three military services under the secretary or under secretary of the respective departmepts to whom the auditors

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