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A Model for an Operational Audit of United States Coast Guard Non-Appropriated Fund Activities

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A Model for an Operational Audit of United States Coast Guard Non-Appropriated Fund Activities Calhoun: The NPS Institutional Archive Theses and Dissertations Thesis Collection 1980-09 A model for an operational audit of United States Coast Guard non-appropriated fund activities Dufresne, Paul Anthony Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17639 ,oot NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS A MODEL FOR AN OPERATIONAL AUDIT OF UNITED STATES COAST GUARD NON- APPROPRIATED FUND ACTIVITIES Paul Anthony Dufresne September 1980 Thesis Advisor: R. A. Bobulinski Approved for public release; distribution unlimited t 19628* UNCLASSIFIED SECURITY CLASSIFICATION (IF THIS »«r.C (Whan Data gnfr»4) READ INSTRUCTIONS REPORT DOCUMENTATION PAGE BEFORE COMPLETING FORM 2. OOVT ACCESSION NO 1. REClRlENT'S CAT ALOC HJMIC* 4 (and Suotltlo) TITLE »• tyre of report * rerioo covercd A Model for an Operational Audit of Master's Thesis: United States Coast Guard Non- September 1980 Appropriated Fund Activities • PERFORMING ORG. RI*0 B T NuMIIR 7. AuTHOUfa) • CONTRACT OR GRANT NUMlCHrij Paul Anthony Dufresne » »t»'O«MiN0 0»O*Nl2»TiON NAME AND ADDRESS t0. PROGRAM CLEMlNT. PROJECT. TASK AREA * WORK UNIT NUMBERS Naval Postgraduate School Monterey, California 93940 I I CONTROLLING OFFICE NAME AND ADDRESS 12. REPORT DATE Naval Postgraduate School September 1980 Monterey, California 93940 1» number of rages 187 U MONITORING AGENCY NAME A AODRESSf// H.lfrorst mm Controlling OUleo) IS. SECURITY CLASS, (ol rhla ra>ort) Naval Postgraduate School Unclassified Monterey, California 93940 ISa. OECLASSlFl CATION/ DOWNGRADING SCHEDULE IS. DISTRIBUTION STATEMENT (ol <hl* ffaaarij Approved for public release; distribution unlimited 17. DISTRIBUTION STATEMENT 'of r*m •aarraef an«ara« In Btao* 20, II dlllmrmnl Irmm Komon) n surrlementary notes IS KEY WORDS (Conttnuo on roworoo ofo II nmeomotr "\4 Hmntlty or mloc* numoot) operational audit, operational review, managerial audit, Coast Guard NAFA, auditing 20 ABSTRACT (Contlnuo an rovormo *)<*• II nacaaaary an* Imontttr »r ml*** mmtoot) Operational auditing is briefly described through an analysis of its development, nature, and the relationship between the author's qualifications and the purpose of an operational audit. Standards developed by the General Accounting Office for an operational audit are examined as a basis for comparison with current audit programs in Coast Guard Non-appropriated Fund Activities (NAFA). The need for an operational auditing program I IS J 1473 EDITION OF NOV •• OBSOLETE DO i jan 7 S/N 0102-014- AnOI (Page 1) SECURITY CLASSIFICATION OF THIS RAOB (9hm» Daia Kniorod) UNCLASSIFIED dtuWTv CU*MMMe*Tlgg gg TMI» tOimm n««« *•••*.* in Coast Guard NAFA is established based on the level of operations of large Coast Guard NAFAs . A model for an operational audit program in Coast Guard NAFA is developed along with pro- posed guidelines and considerations. Considerations in implement- ing the proposed operational audit program are discussed as well as the author's recommendations for implementing an operational audit program in Coast Guard NAFA. The author concludes that there is a need for an operational audit program in Coast Guard NAFA and that implementation of the developed operational audit model would improve the current Coast Guard NAFA internal audit program. DD U73 2 1 jSn^D UNCLASSIFIED S/N 0102-014-6601 itcuatw CbAMiricavion o' ?*>• p*ocr*»«« o«m »«»•»•*) Approved for public release; distribution unlimited A Model for an Operational Audit of United States Coast Guard Non-Appropriated Fund Activities by Paul Anthony Dufresne Lieutenant, United States Coast Guard B.S., United States Coast Guard Academy, 1974 Submitted in partial fulfillment of the requirements for the degree of MASTER OF SCIENCE IN MANAGEMENT from the NAVAL POSTGRADUATE SCHOOL September, 1980 euM.fr KNOX LIBRARY NAVAL POSTGRADUATE SCHOOL MONTEREY CAUF 93940 ABSTRACT Operational auditing is briefly described through an analysis of its development, nature, and the relationship between the auditor's qualifications and the purpose of an operational audit. Standards developed by the General Accounting Office for an operational audit are examined as a basis for comparison with current audit programs in Coast Guard Non-appropriated Fund Activities (NAFA) . The need for an operational auditing program in Coast Guard NAFA is estab- lished based on the level of operations of large Coast Guard NAFAs . A model for an operational audit program in Coast Guard NAFA is developed along with proposed guidelines and considerations. Considerations in implementing the pro- posed operational audit program are discussed as well as the author's recommendations for implementing an operational audit program in Coast Guard NAFA. The author concludes that there is a need for an operational audit program in Coast Guard NAFA and that implementation of the developed operational audit model would improve the current Coast Guard NAFA internal audit program. TABLE OP CONTENTS Page I. INTRODUCTION 10 A. GENERAL BACKGROUND 10 B. OBJECTIVE OF THE STUDY 11 C. METHODOLOGY 12 D. THESIS ORGANIZATION 12 II. OPERATIONAL AUDITING 14 A. INTRODUCTION 14 B. LEVELS OF AUDITING 15 C. EVOLUTION OF OPERATIONAL AUDITING 16 D. NATURE OF OPERATIONAL AUDITING 17 E. AREAS OF RESPONSIBILITY 18 F. AUDITOR'S IMPACT AND QUALIFICATIONS 20 G. PREFERRED PRACTICES/MANAGEMENT CRITERIA .... 22 H. INDEPENDENCE 23 I. PROBLEMS 23 J. GAO LEGISLATIVE HISTORY 25 K. GAO STANDARDS 27 1. General Standards 28 2. Evaluation and Examination Standards. ... 30 3. Reporting Standards 31 L. GAO EXAMPLES OF OPERATIONAL AUDITING 33 M. SUMMARY 35 Page III. OVERVIEW OF COAST GUARD NON- APPROPRIATED FUND ACTIVITIES (NAFA) REVIEW PROCEDURES 36 A. CURRENT GUIDELINES 36 B. FINANCIAL STATEMENTS 37 C. AUDIT EXAMPLES 41 1. USCG Support Center, Portsmouth, Virginia. 41 2. USCG Air Base, Elizabeth City, NC (CG Audit Team) 43 3. USCG Air Base, Elizabeth City, NC (DOT Audit Team) 45 D. SUMMARY 46 IV. NEED FOR OPERATIONAL AUDITING 47 A. GENERAL 47 B. CURRENT LEVEL OF COAST GUARD NAFA 47 C. INSPECTOR GENERALS ACT 53 1. Prior Developments 53 2. Provisions of the Act 54 3. Effects of the Act 55 D. DOT REQUIREMENTS 56 E. MODEL FOR OPERATIONAL AUDITING 57 1. Defining the Objectives 57 2. Survey and Planning Phase 59 3. Review Phase 61 4. Reporting Phase 62 F. SUMMARY 62 Page V. PROPOSED GUIDELINES. 64 A. GUIDELINES CONSIDERATIONS 64 1. Flexible and Inflexible Guidelines .... 64 2. Potential Remedies 65 B. DEFINING THE OBJECTIVES 66 C. SURVEY PHASE 67 D. REVIEW PHASE 69 1. General 69 2. Procurement 72 a. Determination of Need 76 b. Authorization of Purchase 77 c. Making of the Purchase 77 d. Follow-up on Purchase and Delivery . 78 e. Payment Function 83 f. Auditor's Problems and Role 83 3. Property Management 84 a. Receipt and Control of Equipment and Supplies 85 b. Control of the Use of Facilities, Equipment, and Supplies 86 c. Maintenance of Equipment and Facilities 86 d. Auditor's Role 87 4. Personnel 92 a. Identification of Manpower Needs ... 93 b. Recruiting and Hiring 93 c. Training and Development 94 Page d. Performance Appraisal and Promotion . 95 e. Auditor's Role 95 5. Fiscal Administration 96 a. Basic Financial Control 102 CI) Cash Control 102 (2) Accounts Payable 114 (3) Payroll 115 (4) Auditor's Role 116 b. Financial Management 116 (.1) Current Operations 117 (2) Planning Role of Financial Management 119 E. REPORT 120 1. GAO General Standards 121 2. Nature of the Audit 122 3. Scope 122 4. Findings/Results 123 5. Recommendations 123 6. Comments 124 7. Report Distribution 124 F. SUMMARY 124 VI. FIELD TEST OF THE MODEL 126 A. OPERATIONS AND ORGANIZATION OF THE U.S. COAST GUARD ACADEMY NAFA 126 1. Level of Operations 126 2. Organization 127 8 Page B. APPLICATION OF THE MODEL 128 1. Definition of Objectives 128 2. Initial Survey 129 3. Review Phase 130 4. Report Phase 132 C. SUMMARY 133 VII. IMPLEMENTATION 134 A. AUDITOR QUALIFICATIONS 134 B. PLANNING. , , 137 C. MANUALS 140 D. AUDIT ORGANIZATION 141 E. CONCLUSION 142 APPENDIX A - Guidelines for Auditing Coast Guard Exchanges 144 APPENDIX B - USCG Support Center, Portsmouth, VA NAFA Audit Report 152 APPENDIX C - Elizabeth City Coast Guard NAFA Audit Board Report 161 APPENDIX D - USCG Air Base Elizabeth City NAFA DOT Audit Report 169 LIST OF REFERENCES 185 INITIAL DISTRIBUTION LIST 187 I. INTRODUCTION A. GENERAL BACKGROUND The focus of government auditing is changing. Auditing is no longer merely concerned with the appropriateness of financial records and compliance with legal require- ments. Now the auditor is called upon to assess the economy, efficiency, and effectiveness of program op- erations. These additional responsibilities are not only new, they are also challenging. [Ref 1, cover letter] Government agencies have always had the responsibility for establishing and maintaining adequate systems of internal con- trol, [Ref 2, p 3-4] and for "carrying out operations efficiently, economically, and effectively." [Ref 2, p. 3-17] Economy re- fers to the operation of an organization from the least-cost point of view, while efficiency is concerned with "the relation- ship between benefits attained and costs incurred," [Ref 3, p. 18] Through the use of both internal and external audit pro- grams, agencies can assure themselves that their responsibilities are adequately met. With the impact of inflation on agency operations and the recent renewed interest of lawmakers in re- ducing inflation through the control of expenditures, the aforementioned revised focus of auditing on the economy and efficiency of agencies is especially important. This is the focal point of operational auditing, Audits must be planned and managed so that they require a minimum of effort and attain the organizations' goals for the audit. 10 A clear articulation of audit mission is essential because we are dealing with audit resources which will never be adequate to do all the things which we think we should do or that programs managers would like us to do. [Ref 4, p. 16] The development of guidelines for an economy and efficiency, or operational audit, therefore becomes mandatory if agencies are to avail themselves of the tools of auditing and meet their responsibilities to their clientele and the public in general.
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