How often should a audit be conduct on a Agency that investigates DD200?
or should audit be conducted?
The DD Form 200 is authorized by The 10 USC Sce. 2775, which applies to members of the armed forces and DoD Directive 7200.11. The DoD Financial Management Regulation, Vol 12, Chapter 7 Financial Liability for Government Property found at the following link: http://comptroller.defense.gov/fmr/12/12arch/12_07.pdf provides guidance and instructions. Page 14 of 30, Para. G. states that a reference for the Unit Cost “should be indicated for audit trail purposes,” so the action is subject to audit. 10 USC 2775 states that audits shall be periodic.
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As in any auditable situation, the Generally Accepted Government Auditing Standards (GAGAS) provide guidance for the type and frequency. Basically, the stakeholders would need to determine the objectives that justify the audit effort. There is no routine requirement; however, any concern is best resolved by an objective review of relevant data. For example, if there’s any indication that unbiased, accurate and complete information is not used to base a determination of liability, then a trained auditor should collect and analyze data. The result of an audit must be useful to the stakeholder, to base decisions on clear evidence, as well as to possibly improve processes. So, the answer to “should an audit be conducted of DD200 investigations and how often” is yes, periodically.
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