B-45101, OCT. 9, 1956
Highlights
TO THE SECRETARY OF THE ARMY: OUR PROGRAM FOR THE AUDIT AND ACCOUNTING SYSTEM DEVELOPMENT WORK IN THE DEPARTMENT OF THE ARMY IS BEING EXPANDED TO COVER ALL SIGNIFICANT ACTIVITIES ON A MORE COMPREHENSIVE BASIS. OUR AUDITS WILL BE CONDUCTED IN FULL RECOGNITION OF ALL INTERNAL REVIEW ACTIVITIES. WILL EVALUATE THEIR EFFECTIVENESS AND ELIMINATE THE NECESSITY FOR DUPLICATING MUCH OF THEIR EFFORTS. TO ALLOW A REASONABLE PERIOD OF TIME TO ELAPSE PRIOR TO OUR STARTING AN AUDIT AT THE SITE OF ACTIVITIES WHICH HAVE BEEN RECENTLY SUBJECTED TO INTERNAL AUDIT. DURING THE COURSE OF OUR WORK WE WILL DISCUSS MATTERS OF SIGNIFICANCE. DRAFT COPIES OF OUR REPORTS WILL BE SUBMITTED TO RESPONSIBLE OFFICIALS FOR THE PURPOSE OF SUCH CLARIFYING DISCUSSIONS AND COMMENT AS MAY BE DESIRED.
B-45101, OCT. 9, 1956
TO THE SECRETARY OF THE ARMY:
OUR PROGRAM FOR THE AUDIT AND ACCOUNTING SYSTEM DEVELOPMENT WORK IN THE DEPARTMENT OF THE ARMY IS BEING EXPANDED TO COVER ALL SIGNIFICANT ACTIVITIES ON A MORE COMPREHENSIVE BASIS, RATHER THAN TO LIMIT OUR COVERAGE TO SELECTED INDUSTRIAL FUND ACTIVITIES AND OTHER RESTRICTED AREAS OF OPERATION.
WE INTEND TO REVIEW CONCURRENTLY THE ACTIVITIES AT SEVERAL SELECTED INSTALLATIONS HAVING A COORDINATE RESPONSIBILITY IN A BASIC PROGRAM IN ORDER TO PERFORM A COMPREHENSIVE REVIEW OF THE PROGRAM AS WELL AS TO AUDIT THE INDIVIDUAL INSTALLATIONS. OUR AUDITS WILL BE CONDUCTED IN FULL RECOGNITION OF ALL INTERNAL REVIEW ACTIVITIES, AND WILL EVALUATE THEIR EFFECTIVENESS AND ELIMINATE THE NECESSITY FOR DUPLICATING MUCH OF THEIR EFFORTS. IN THIS CONNECTION WE INTEND, EXCEPT IN THE MOST UNUSUAL CIRCUMSTANCES, TO ALLOW A REASONABLE PERIOD OF TIME TO ELAPSE PRIOR TO OUR STARTING AN AUDIT AT THE SITE OF ACTIVITIES WHICH HAVE BEEN RECENTLY SUBJECTED TO INTERNAL AUDIT, REVIEW, OR INSPECTION. THIS APPROACH AFFORDS RESPONSIBLE OFFICIALS THE OPPORTUNITY TO INITIATE OR EFFECT CORRECTIVE ACTION WHERE APPROPRIATE.
DURING THE COURSE OF OUR WORK WE WILL DISCUSS MATTERS OF SIGNIFICANCE, AS THEY ARISE, WITH THE RESPONSIBLE OFFICIALS AFFECTED. WE FEEL THAT OUR EFFORTS, WITHIN THE SCOPE OF OUR CAPABILITIES, CAN BE OF INESTIMABLE ASSISTANCE TO RESPONSIBLE MANAGEMENT IN THE IDENTIFICATION OF OPERATING DEFICIENCIES AND PROBLEMS AND COOPERATIVELY DEVELOPING APPROPRIATE SOLUTIONS. UPON COMPLETION OF OUR WORK, DRAFT COPIES OF OUR REPORTS WILL BE SUBMITTED TO RESPONSIBLE OFFICIALS FOR THE PURPOSE OF SUCH CLARIFYING DISCUSSIONS AND COMMENT AS MAY BE DESIRED. WE INTEND TO ADDRESS OUR FINAL AUDIT REPORTS TO THE APPROPRIATE MANAGEMENT LEVEL DEPENDING ON THE SIGNIFICANCE OF THE FINDINGS AND RECOMMENDATIONS INVOLVED. IN THIS CONNECTION WE WOULD APPRECIATE ADVICE AS TO YOUR DESIRES IN THE MATTER OF TRANSMITTING COPIES OF REPORTS.
RECENTLY WE HAVE COMPLETED A PRELIMINARY SURVEY OF THE OPERATIONS OF THE OFFICE OF THE DEPUTY CHIEF OF STAFF FOR LOGISTICS AND ARE CURRENTLY CONDUCTING AN AUDIT OF LOGISTICS ACTIVITIES IN THE SIGNAL CORPS. APPRECIATE FULLY THE COOPERATION RECEIVED IN THE CONDUCT OF OUR EFFORTS IN THESE AREAS. WE ARE IN THE PROCESS OF DEVELOPING A PROGRAM FOR THE AUDIT OF THE ORDNANCE TANK-AUTOMOTIVE COMMAND. OUR PRESENT PLANS ARE TO START THE AUDIT OF THIS ACTIVITY AT THE SITE OF SELECTED INSTALLATIONS IN JANUARY 1957.
YOUR COOPERATION IN MAKING AVAILABLE ALL OFFICIAL DOCUMENTS, RECORDS, AND REPORTS AND IN ESTABLISHING ARRANGEMENTS WHICH WILL FACILITATE OUR AUDIT OF THE ORDNANCE TANK-AUTOMOTIVE COMMAND AND OUR FUTURE WORK IN YOUR DEPARTMENT WILL BE APPRECIATED.