Audit the Pentagon Act of 2023

II 118TH CONGRESS 1ST SESSION S. 2054 To ensure that the Department of Defense achieves a clean audit opinion on its financial statements. IN THE SENATE OF THE UNITED STATES JUNE 20, 2023 Mr. SANDERS (for himself, Mr. GRASSLEY, Mr. WYDEN, Mr. LEE, Ms. WAR- REN, Mr. BRAUN, Mr. MERKLEY, Mr. PAUL, Mr. MARKEY, and Ms. BALDWIN) introduced the following bill; which was read twice and re- ferred to the Committee on Armed Services A BILL To ensure that the Department of Defense achieves a clean audit opinion on its financial statements. 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 ‘‘Audit the Pentagon 4 Act of 2023’’. 5 VerDate Sep 11 2014 00:12 Jul 13, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S2054.IS S2054 pbinns on DSKJLVW7X2PROD with $$_JOB 2 •S 2054 IS SEC. 2. DEPARTMENT OF DEFENSE SPENDING REDUC- 1 TIONS IN THE ABSENCE OF AN UNQUALIFIED 2 AUDIT OPINION. 3 If during any fiscal year after fiscal year 2024, the 4 Secretary of Defense determines that a department, agen- 5 cy, or other element of the Department of Defense has 6 not achieved an unqualified opinion on its full financial 7 statements for the calendar year ending during such fiscal 8 year— 9 (1) the amount available to such department, 10 agency, or element for the fiscal year in which such 11 determination is made shall be equal to the amount 12 otherwise authorized to be appropriated minus 1.0 13 percent; 14 (2) the amount unavailable to such department, 15 agency, or element for that fiscal year pursuant to 16 paragraph (1) shall be applied on a pro rata basis 17 against each program, project, and activity of such 18 department, agency, or element in that fiscal year; 19 and 20 (3) the Secretary shall deposit in the general 21 fund of the Treasury for purposes of deficit reduc- 22 tion all amounts unavailable to departments, agen- 23 cies, and elements of the Department in the fiscal 24 VerDate Sep 11 2014 00:12 Jul 13, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S2054.IS S2054 pbinns on DSKJLVW7X2PROD with $$_JOB 3 •S 2054 IS year pursuant to determinations made under para- 1 graph (1). 2 Æ VerDate Sep 11 2014 00:12 Jul 13, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S2054.IS S2054 pbinns on DSKJLVW7X2PROD with $$_JOB