MCO 7510.2F governs internal audits of Marine Corps nonappropriated fund instrumentalities by the Marine Corps Nonappropriated Fund Audit Service.
View MCO 7510.2F on armypubs.army.mil
It covers performance, financial, follow-up, and special audits, audit letters, report distribution, and audit records. It requires advance audit notification, annual audit planning, independent audit operations, and controls on releasing audit records.
Applies to: This Order is not applicable to the Marine Corps Reserve.
The mission of the MCNAFAS is to provide the Commandant of the Marine Corps (CMC), commanders, and managers with independent and objective value-added audits of Marine Corps NAFIs and other entities. (paragraph 3)
Performance Audits. Provide an objective analysis to improve operations and program performance, reduce costs, and facilitate decision-making by those parties responsible for overseeing or initiating corrective action. (paragraph 1)
MCNAFAS will terminate the AUP engagement/management assistance if improper conduct, potential fraud, or illegal acts are found, and the effort will become an audit or be referred for further investigative action. (paragraph 4)
MCNAFAS will provide written notification at least 30 calendar days before the commencement of an audit. (paragraph 1)
All records, reports, and reviews performed by MCNAFAS are privileged information and shall not be released outside the Department of the Navy (DON) without prior approval of the Deputy Commandant for Programs and Resources (DC P&R). (paragraph 5)