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04025 - [B3054295] (Restricted)
Staffing Shortages withil, the Defense Audit Service.
FGMSD-78-02; B-134192. October 31, 1S77. 7 pp. + 3 appendices (3
pp.).
Report to Rep. Jack Srooks, Chairman, Eouse Ccomittee on
Government Operations: Legislaticn and National Security
Subcommittee; .y Robert F. Keller, Acting Comptroller Ceneral.
Issue Area: Inte rnal 4uditing Systems: Sufficiency Cf Federal
Auditors and Coverage 4201). .
Contact: Financial and General anageaent- Studies Div.
Budacet Function: National Defense: Department c± Defense -
Plilitary (except procurement & contracts) (C51).
orqanization Concerned: Department of Defease: Defense Audit
Service.
Conressional Relevance: House Comaittee cn Government
Operations. Legislation and National Security Sutcczaittee.
The authorized staffing level o± the Lefenze Audit
Service makes it incapable of conducting required auits.
fiowever, in July 1977, the Secretary o± Defens. ordered that the
staff be reduced by 25%, from 357 to 268. findings/Conclisions:
According to documented workload estizates Treared by the
Defense Audit Service, a staff of 762 is necessary tc prcvide
the required audit covera ,u. Although the ocrkload estimites
appear to be conservative, it is unlikely that additional staff
will be provided -o meet the projected workload requirements.
Audit coverage for scme of the major Cefense agencies and
proqrams has been inadequate over the list 6 years. The audit
function has been cost effect.ve in id':ntifyirg over $100 in
potential savings fo. every dollar spent on audit. The 25% staff
reduction ordered by the Secretary of Lefense uas not based on
any type of detailed analysis, hil instead wac estimated by
personnel officials from the Office cf the Secretary of Defense
based on their Knowledge of audit based on their knowledge of
audit operations and requirements. Although the staif reduction
was rescinded, tha Audit Service is still staffed at only half
its required strength. Defense managers should te piepared to
accept the increased risks and consequences that accompany
reduced staffing and reduced audit coverage. REcocsendaticns:
The Secretary of Defense should assess the risks invclved when
too few auditors are given too large an audit burden and should
attempt to bring the staff capability into talance with the
identified workload requirements. (Author/SC)](ViewImageLocal?handle=hein.gao/gaobaawfd0001&div=1&collection=&method=preview&ext=.png&size=3)