SECNAVINST 5200.34E
NAVINSGEN-00
7 Nov 2005
SECNAV INSTRUCTION 5200.34E
From: Secretary of the Navy
Subj: MANAGEMENT OF AUDIT DECISION AND FOLLOW-UP FUNCTIONS
Ref: (a) DOD Directive 7650.3 of 3 Jun 04
(b) SECNAVINST 5430.7N
(c) NAVAUDSVC Local Audit Manual of Jul 03
Encl: (1) Semiannual Follow-up Status Report
(2) Audit Decision Procedures
(3) Audit Follow-up Procedures
(4) Definitions
1. Purpose
a. To implement reference (a), assign responsibility, and
provide guidance on audit decision and follow-up on the findings
and recommendations of audit reports published by audit
organizations (AOs) within the Department of the Navy (DON).
b. To specify DON policy on the elimination of fraud, waste,
abuse, and mismanagement (FWA&M) identified by AOs.
c. This instruction has been substantially revised and
should be reviewed in its entirety.
2. Cancellation. SECNAVINST 5200.34D.
3. Applicability
a. This instruction applies to all DON activities, commands
and offices.
b. Audit follow-up requirements for the Government
Accountability Office (GAO) and the Department of Defense,
Inspector General (DoDIG) audit reports are contained in
SECNAVINST 5740.30. DoD Directive 7640.2 with change 1 of August
16, 2005 and the Navy Acquisition Procedures Supplement 15-874
contain audit follow-up policies for the Defense Contract Audit
Agency (DCAA) audits.
DEPARTMENT OF THE NAVY
OFFICE OF THE SECRETARY
1000 NAVY PENTAGON
WASHINGTON, DC 20350-1000
