The U.S. Army Audit Agency (USAAA) provides objective and independent
audit
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing ...
ing services to the
United States Army
The United States Army (USA) is the land service branch of the United States Armed Forces. It is one of the eight U.S. uniformed services, and is designated as the Army of the United States in the U.S. Constitution.Article II, section 2, cla ...
.
At the request of the Under Secretary of War, the Army Audit Agency was established on 12 November 1946 with the issuance of
General Order No. 135. The Agency was placed under the jurisdiction of the Chief of Finance and tasked with maintaining appropriation and fund accounting, maintaining military property accountability, and auditing the accounts of the
American Red Cross
The American Red Cross (ARC), also known as the American National Red Cross, is a non-profit humanitarian organization that provides emergency assistance, disaster relief, and disaster preparedness education in the United States. It is the desi ...
.
With implementation of the DOD Reorganization Act of 1986, the Agency was placed under the sole jurisdiction of The Secretary of the Army. Subsequent General Orders made The Auditor General responsible for internal audit services throughout the Department of the Army, including audit policy, training, follow-up, and liaison with external audit organizations.
The Auditor General of the Army, The Principal Deputy Auditor General, and four Deputy Auditor Generals, each of whom is in charge of specific aspects of agency operations – Acquisitions, Cyber, and Logistics Audits, Forces and Infrastructure Audits, Operations Management Audits, and Business Operations Audits, lead the U.S. Army Audit Agency.
The Agency Headquarters is located in
Alexandria
Alexandria ( or ; ar, ٱلْإِسْكَنْدَرِيَّةُ ; grc-gre, Αλεξάνδρεια, Alexándria) is the second largest city in Egypt, and the largest city on the Mediterranean coast. Founded in by Alexander the Great, Alexandria ...
, Virginia and has 17 field offices—14 in the continental United States and 3 outside the continental United States (Germany, Hawaii, and the Republic of Korea).
In 1994, the agency was selected to be a
Government Performance and Results Act
The Government Performance and Results Act of 1993 (GPRA) () is a United States law enacted in 1993,Congress, U. S., and An Act. "Government Performance and Results Act of 1993." In ''103rd Congress. Congressional Record''. 1993. one of a series o ...
pilot agency.
The Agency is authorized 608 personnel (607 civilians and 1 military). For the most part, the audit teams are functionally aligned, but two teams have a geographic focus: Theater Operations, Europe and Theater Operations, Pacific. There is another team that works directly with deployed Army units in Kuwait, Iraq, and Afghanistan.
References
External links
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FY2011-FY2015 Strategic Plan
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Auditing in the United States
United States Army organization