BY ORDER OF THE
SECRETARY OF THE AIR FORCE
DEPARTMENT OF THE AIR FORCE
INSTRUCTION 65-302
28 OCTOBER 2022
Financial Management
EXTERNAL AUDIT SERVICES
COMPLIANCE WITH THIS PUBLICATION IS MANDATORY
ACCESSIBILITY: This publication is available for downloading or ordering on the e-
Publishing website at www.e-Publishing.af.mil.
RELEASABILITY: There are no releasability restrictions on this publication.
OPR: AFAA/DOV Certified by: SAF/AG
(Mr. Douglas M. Bennett)
Supersedes: AFI65-302, 23 August 2018 Pages: 22
This publication implements Air Force Policy Directive 65-3, Audit Services. It provides guidance
on the use of external audits to improve programs; make financial reporting more accurate; and
ensure public resources are used legally, efficiently, and effectively throughout the Department of
the Air Force (DAF). This publication also provides guidance on follow-up policies and
responsibilities for deciding, monitoring, and closing findings and recommendations in external
reports. This publication applies to all civilian employees and uniformed members of the Regular
Air Force, the Air Force Reserve, the Air National Guard, and the United States Space Force. This
publication may be supplemented at any level, but all supplements that directly implement this
publication must be routed to the office of primary responsibility (OPR) for coordination prior to
certification and approval. Refer recommended changes and questions about this publication to the
OPR using DAF Form 847, Recommendation for Change of Publication; route DAF Forms 847
from the field through the appropriate functional chain of command. The authorities to waive wing,
unit or delta level requirements in this publication are identified with a Tier (“T-0, T-1, T-2, T-3”)
number following the compliance statement. See Department of the Air Force Manual 90-161,
Publishing Processes and Procedures, for a description of the authorities associated with the Tier
numbers. Submit requests for waivers through the chain of command to the appropriate Tier waiver
approval authority, or alternately, to the Publication OPR for non-tiered compliance items. Ensure
all records generated as a result of processes prescribed in this publication adhere to Air Force
Instruction 33-322, Records Management and Information Governance Program, and are disposed
in accordance with the Air Force Records Disposition Schedule which is located in the Air Force
Records Information Management System.
