BY ORDER OF THE
SECRETARY OF THE AIR FORCE
DEPARTMENT OF THE AIR FORCE
POLICY DIRECTIVE 65-3
23 MAY 2023
Financial Management
AUDIT SERVICES
COMPLIANCE WITH THIS PUBLICATION IS MANDATORY
ACCESSIBILITY: This publication is available for downloading or ordering on the e-
Publishing website at www.e-Publishing.af.mil
RELEASABILITY: There are no releasability restrictions on this publication.
OPR: AFAA/DOV Certified by: SAF/AG
(Mr. Douglas M. Bennett)
Senior Coordinator USSF, SF/DDS
(Mr. Wade Yamada)
Supersedes: AFPD 65-3, 8 August 2018 Pages: 5
This directive implements Department of Defense Directive (DoDD) 5105.36, Defense Contract
Audit Agency; DoD Instruction (DoDI) 7050.03, Office of the Inspector General of the Department
of Defense Access to Records and Information; DoDI 7600.02, Audit Policies; DoDI 7600.06,
Audit of Nonappropriated Fund Instrumentalities and Related Activities; DoDI 7600.10, Follow-
up and Oversight on Single Audits; DoDI 7650.01, Government Accountability Office (GAO) and
Comptroller General Requests for Access to Records; DoDI 7650.02, Engaging with the
Government Accountability Office (GAO) on GAO Audits; and DoDI 7650.03, Follow-up on
Inspector General of the Department of Defense (IG DoD) and Internal Audit Reports; and is
consistent with Office of Management and Budget (OMB) Circular A-50, Audit Follow-up and
Headquarters Air Force Mission Directive 1-8, Auditor General. This directive establishes policies
regarding the use of audits to improve programs; make financial reporting more accurate; and
ensure public resources are used legally, efficiently, and effectively throughout the Department of
the Air Force (DAF). This directive applies to all civilian employees and uniformed members of
the Regular Air Force, the Air Force Reserve, the Air Force Reserve, the Air National Guard, the
United States Space Force, and those with a contractual obligation to abide by the terms of DAF
issuances.
Ensure all records generated as a result of processes prescribed in this publication adhere to Air
Force Instruction 33-322, Records Management and Information Governance Program, and are
disposed in accordance with the Air Force Records Disposition Schedule, which is located in the
