DEPARTMENT OF THE NAVY
OFFICE OF THE CHIEF OF NAVAL OPERATIONS
2000
NAVY PENTAGON
W
ASHINGTON, DC 20350-2000
OPNAVINST 5200.24D
DNS-1
16 Jun 2022
OPNAV INSTRUCTION 5200.24D
From: Chief of Naval Operations
Subj: AUDIT FOLLOW-UP PROGRAM
Ref: (a) SECNAVINST 5200.34E
(b) SECNAVINST 5740.30
(c) Navy Marine Corps Acquisition Regulation Supplement (NMCARS) of November
2021
(d) OPNAVINST 1700.7E
(e) SECNAVINST 5200.35G
1. Purpose. To establish Chief of Naval Operations (CNO) policy and procedures and assign
responsibility for deciding, processing, tracking, and the following up of audit reports published
by the Naval Audit Service (NAVAUDSVC). This instruction is being reissued with a new date
and updated version and signature authority to meet CNO's age requirement for Office of the
Chief of Naval Operations (OPNAV) instructions.
2. Cancellation. OPNAVINST 5200.24C.
3. Scope and Applicability
a. Reference (a) and the provisions of this instruction will be implemented by OPNAV and
all activities under the command of CNO.
b. The policies and procedural provisions of this instruction do not apply to audits issued by
the Government Accountability Office (GAO), Defense Contract Audit Agency (DCAA), Office
of Inspector General Department of Defense (DoD IG), nor do they apply to the fiscal oversight
and review of non-appropriated fund instrumentalities (NAFI) to include morale, welfare and
recreation (MWR) activities. Follow-up policies and procedures for GAO and DoD IG audits
are contained in reference (b). Follow-up policies and procedures for DCAA audits are
contained in reference (c). Follow-up policies and procedures for NAFI and MWR fiscal
oversight are the responsibility of Commander, Navy Installations Command and are contained
in reference (d).
4. Definitions. Definitions of terms used in this instruction are found in enclosure (4) of
reference (a).
