Department of Defense Audit Improvement Act of 2019

II 116TH CONGRESS 1ST SESSION S. 1096 To amend title 10, United States Code, to modify semiannual briefings on the consolidated corrective action plan of the Department of Defense for financial management information. IN THE SENATE OF THE UNITED STATES APRIL 9, 2019 Mr. ROUNDS (for himself and Mrs. SHAHEEN) introduced the following bill; which was read twice and referred to the Committee on Armed Services A BILL To amend title 10, United States Code, to modify semiannual briefings on the consolidated corrective action plan of the Department of Defense for financial management information. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Department of Defense 4 Audit Improvement Act of 2019’’. 5 VerDate Sep 11 2014 04:04 Apr 16, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1096.IS S1096 kjohnson on DSK79L0C42 with BILLS 2 •S 1096 IS SEC. 2. MODIFICATION OF SEMIANNUAL BRIEFINGS ON 1 THE CONSOLIDATED CORRECTIVE ACTION 2 PLAN OF THE DEPARTMENT OF DEFENSE 3 FOR FINANCIAL MANAGEMENT INFORMA- 4 TION. 5 (a) IN GENERAL.—Paragraph (2) of section 240b(b) 6 of title 10, United States Code, is amended to read as 7 following: 8 ‘‘(2) SEMIANNUAL BRIEFINGS.— 9 ‘‘(A) IN GENERAL.—Not later than Feb- 10 ruary 28 and September 30 each year, the 11 Under Secretary of Defense (Comptroller) and 12 the comptrollers of the military departments 13 shall provide a briefing to the congressional de- 14 fense committees on the status of the consoli- 15 dated corrective action plan referred to in para- 16 graph (1)(B)(i) as of the end of the most recent 17 calendar half-year ending before such briefing. 18 ‘‘(B) ELEMENTS.—Each briefing under 19 subparagraph (A) shall include the following: 20 ‘‘(i) The absolute number, and the 21 percentage, of personnel performing the 22 amount of auditing or audit remediation 23 services being performed by professionals 24 meeting the qualifications described in sec- 25 tion 240d(b) of this title as of the last day 26 VerDate Sep 11 2014 04:04 Apr 16, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1096.IS S1096 kjohnson on DSK79L0C42 with BILLS 3 •S 1096 IS of the calendar half-year covered by such 1 briefing. 2 ‘‘(ii) With respect to each finding and 3 recommendation issued in connection with 4 the audit of the financial statements of a 5 department, agency, component, or other 6 element of the Department of Defense, or 7 the Department of Defense as a whole, 8 that was received by the Department dur- 9 ing the calendar half-year covered by such 10 briefing, each of the following: 11 ‘‘(I) A description of the manner 12 in which the corrective action plan of 13 such department, agency, component, 14 or element and the corrective action 15 plan of the Department as a whole, or 16 the corrective action plan of the De- 17 partment as a whole (in the case of a 18 finding or recommendation regarding 19 the Department as a whole), has been 20 modified in order to incorporate such 21 finding or recommendation into such 22 plans or plan. 23 ‘‘(II) An identification of the 24 processes, systems, procedures, and 25 VerDate Sep 11 2014 04:04 Apr 16, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S1096.IS S1096 kjohnson on DSK79L0C42 with BILLS 4 •S 1096 IS technologies required to implement 1 such corrective action plans or plan, 2 as so modified. 3 ‘‘(III) A determination of the 4 funds required to procure, obtain, or 5 otherwise implement each process, 6 system, and technology identified pur- 7 suant to subclause (II). 8 ‘‘(IV) An identification the man- 9 ner in which such corrective action 10 plans or plan, as so modified, support 11 the National Defense Strategy (NDS) 12 of the United States.’’. 13 (b) TECHNICAL AMENDMENT.—Paragraph (1)(B)(i) 14 of such section is amended by striking ‘‘section 253a’’ and 15 inserting ‘‘section 240c’’. 16 (c) EFFECTIVE DATE.—The amendment made by 17 subsection (a) shall take effect on the date of the enact- 18 ment of this Act, and shall apply with respect to calender 19 half-years that end on or after that date. 20 Æ VerDate Sep 11 2014 04:04 Apr 16, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\S1096.IS S1096 kjohnson on DSK79L0C42 with BILLS