FINANCIAL IMPROVEMENT AUDIT READINESS EXISTENCE & COMPLETION (FIAR E&C)

1. Ammunition Supply Point FINANCIAL IMPROVEMENT AUDIT READINESS EXISTENCE & COMPLETION (FIAR E&C)

2. Testing Elements • DD Form 1348 (45 Issues/ 45 Receipts) • E-581s • Delegation of Authority • Voucher Authorization Letter • 100% FY12-13 Gains/Losses • Existence and Completion of Vouchers • Current Physical Inventory Plan • FY-12 Location Survey Verification • Certificate of End of FY Inventory Completion • (Validated by DOLI report) • OIC Appointment Letter ASP PROCESS TESTING ELEMENTS

3. Issue/Receipt Testing DD FORM 1348 (Issues and Receipts) D6AM9530322100004AA576 2800 1305000286603 A Using Unit Signature ASP Signature FIAR assessment team will match up source doc information to OIS-R transaction history report. Any inconsistencies will be noted as exceptions. (45) D6A (45) D7A Doc # DODIC Qty NSN CC Date Signature

4. E-581 / DOA Testing Auditors will match E-581 doc # with issue or receipt 1348 doc # Auditors will verify E-581 Requestor and Approvers are authorized on the units DOA. **Trend**: Activity did not have DOA signature for approver located in different geographical area. Scholten, John J. CWO3 Black, Charles D. NH-3 JJ Scholten CWO3 Scholten, John J. YES YES JJS YES YES Christopher Roy Roy, Christopher L. CWO2 CLR Charles Black Black, Charles D. NH-3 YES CDB

5. DOA / 1348 Verification DOA / 1348 Verification Christopher Roy Roy JJ Scholten CWO3 Scholten, John J. YES YES YES YES Christopher Roy Roy, Christopher L. CWO2 Charles Black Black, Charles D. NH-3 YES M95303 CO • Common trend noted: Inability to match unit tech signature to DOA. Recommend unit • techs print name on 1348 along side signature.

6. Voucher Packages • Do all gain/loss transactions have complete • voucher packages, to include miscellaneous • vouchers such as measurable items covered • by an AIN? • Is voucher complete with all causative • research? • Does all voucher information match OIS-R? • Does voucher have detailed summary of • findings? • Does voucher package have appropriate • signatures?

7. Certificate of FY-12 Inventory Completion • Audit team will inspect for a completed • Certificate of FY12 Inventory Completion. • Along with this certificate, a final AMAR • certificate of Inventory completion must • be completed • (MARKED WITH END-OF-YEAR) **This will be validated by pulling a DOLI report via OIS-R discover reports. **Conceptually, the FY’s DOLI report will be filed and maintained with the Certificate of FY Inventory Completion in the month of September.

8. FY-12 Locat Requirements / Tested Documents **FIAR Audit team will look at all Location Surveys for FY-12. Be able to show documentation that confirms compliance with the FY Locat requirement. (All locations at least once annually per MCO 8015.3A) Locat Plan not required, but a good tool to outline your FY LOCATS to the FIAR team ASPs will receive an In-brief and Out-brief

9. Efficient Set-Up for FIAR Team D6AsD7AsE581s Vouchers DOAs Cert of FY Inventory Completion FY-12 Locats