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Future Audit Environment

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1 Future Audit Environment
Green Audits and the Future Audit Environment Naval Audit Service Ms. Ellen Smith Executive Assistant Installations & Environment Audits 1 June 2011

2 We provide “assurance”
Mission “…provide independent and objective audit services to assist Naval leadership in assessing risk to improve efficiency, accountability, and program effectiveness.” We provide “assurance”

3 Naval Audit Service Organization
Secretary of the Navy Under Secretary of the Navy Auditor General of the Navy Deputy Auditor General of the Navy Asst. Auditor General for Plans, Policy & Resources Asst. Auditor General for Research, Development, Acquisition, & Logistics Audits Asst. Auditor General for Manpower & Reserve Affairs Audits Asst. Auditor General for Financial Management & Comptroller Audits Asst. Auditor General for Installations & Environment Audits Asst. Auditor General for Internal Controls, Contracting, and Investigative Support CNO/CMC Audit Interfaces N2/N6, N4, N091 Systems Commands CFFC DCMC (Aviation, PPO, I&L) CG-MCCDC Dir. C4 Dir. Intelligence Other Audit Interfaces NCIS, AIO CNO/CMC Audit Interfaces N1, N093, N095 DCMC (M&RA, PPO) Med Officer, Med Svcs CG-Recruiting Command MARRESFOR BUPERS NETC CNO/CMC Audit Interfaces N8 DCMC (P&R) N6 Other Audit Interfaces DONCIO NETWARCOM CNO/CMC Audit Interfaces N3/N5, N4, N2/N6F CFFC CNI DCMC (PPO, I&L) Safety Division NAVFAC NAVSAFECEN CNO/CMC Audit Interfaces Major Claimants CFFC COMPACFLT COMLANTFLT MARFORLANT MARFORPAC DCMC (I&L) Other Audit Interfaces NCIS, AIO

4 Oversight Planning Process
SECNAV Memo, “Strengthening the Office of the Naval Inspector General and the Naval Audit Service,” directs Preparation of an annual departmental Risk and Opportunity Assessment Establishment of Senior Leadership Group and Oversight Planning Board SECNAV Oversight Planning Board Charter Align audit and inspection plans with significant risks and senior leadership concerns Coordinate efforts of DON oversight organizations Risk Assessment Data call to Echelon I/II Joint NAVIG/NAVAUDSVC effort AUDGEN-led Oversight Plan Collaboratively developed with senior DON leaders Oversight Planning Board Review SECNAV/Senior Leadership Group Approval Gives Oversight Plan the insight and backing of DON’s most senior military and civilian leaders

5 DON Organization Secretary of the Navy Under Secretary of the Navy CNO
DON/AA ASN (RD&A) ASN (M&RA) ASN (FM&C) ASN (EI&E) GC NCIS DUSN (PPOI) DUSN/ DCMO CHINFO OLA CNR CIO JAG IG AUDGEN SAPRO CNO CMC VCNO ACMC IGMC Senior Leadership Group Member Shore Establishment Operating Forces Supporting Establishment Operating Forces Oversight Planning Board Member

6 Sources of Audit Plan Topics
DON Risk and Opportunity Assessment Plan Development Meetings AAGs with DASNs, SES, and Flag Officers AUDGEN/DEPAUDGEN/AAGs with individual OPB members Serves as another source of risks for audit plan coverage Also used to obtain OPB member buy-in prior to OPB Emergent Requirements After Plan Approval

7 Going Green Going green means to become environmentally conscious in your decisions....or at least to the best of your knowledge and within the realm of your ability... The country is going green The Navy is going green

8 Green / Environmental Audit
An official examination of the effects a company or other organization has on the environment, especially the damage that it causes Serves as a means to identify opportunities to save money, enhance work quality, improve health and safety, reduce liabilities, and achieve other forms of business value “Environmental audits can alert an organization to areas in which it does not meet current or proposed legislative requirements. Such audits can also encourage more efficient techniques and waste reduction measures." [Environmental Conservation]

9 Naval Energy Vision The Navy and Marine Corps will lead the Department of Defense (DoD) and the nation in bringing about improved energy security, energy independence, and a new energy economy.

10 Naval Energy Priorities for Energy Reform
Energy Security Sustaining sources Meeting tactical, expeditionary, shore operational requirements Protecting and delivering enough energy to meet operational needs Energy Independence Reducing supply disruptions Increasing operational effectiveness Making Naval forces more energy self-sufficient

11 SECNAV’s Energy Goals Energy Efficient Acquisition
Sail the “Great Green Fleet” Reduce Non-Tactical Petroleum Use Increase Alternative Energy Ashore Increase Alternative Energy Use DON-Wide

12 SECNAV’s Energy Goals, cont.
Increase alternative energy use DON-wide By 2020, 50% of total DON energy consumption, ashore and afloat, will come from alternative sources Figure 1: Naval Energy Consumption by Fuel Figure 2: Naval Petroleum Consumption Profile Sep 2009 Source: DON’s Energy Program for Security and Independence Booklet, October 2010 Figure 1: Shore and Tactical Combined, FY 2008 Figure 2: FY 2008

13 DON Energy Objectives for FY 2011
Increase Alternative Energy DON-Wide Increase Energy Evaluation Factors in Contract Awards Sail the Great Green Fleet Reduce Non Tactical Petroleum Increase Alternative Energy Ashore

14 Military Construction
Audit Area Energy Geothermal Solar Military Construction China Lake Geothermal Power Plant San Diego Solar PV

15 NAVAUDSVC Completed Energy Audits
Internal Controls Over DON Energy Funding and Financing Tools Utility Energy Services Contracts Energy Savings Performance Contracts DON Energy Conservation Investment Program DON Geothermal Energy Program DON Military Constructions Projects

16 Ongoing Energy Audits DON Reporting of Fuel Consumption
Aviation (Navy & MC) Maritime (Navy & MSC) Expeditionary (Navy & MC) Strategy for Considering Energy Efficient Initiatives Associated with the Guam Relocation Effort Use of Geothermal Revenues and Geothermal Contracting Procedures

17 Audit Area: Environmental
Audits focus on identifying opportunities to strengthen controls over environmental issues, such as: Protection of the Environment Environmental stewardship that manages resources in support of the Navy and Marine Corps environmental issues Safety and Occupational Health

18 NAVAUDSVC Environmental Audits
Consideration of Safety and Occupational Health Issues In Acquisition (Noise Reduction) DON Bulk Fuel Storage Facilities Safety and Occupational Health Assessment of DON Activities

19 Change in Audit Focus Combining Audits Narrower Scoped Audits
Quicker turn around time Connecting Senior Leaders throughout the Navy Quicker response to recommendations


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