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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Department of Defense 

5 Audit Improvement Act of 2019’’. 


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•S 1096 IS

1 SEC. 2. MODIFICATION OF SEMIANNUAL BRIEFINGS ON 

2 THE CONSOLIDATED CORRECTIVE ACTION 

3 PLAN OF THE DEPARTMENT OF DEFENSE 

4 FOR FINANCIAL MANAGEMENT INFORMA5 TION. 

6 (a) IN GENERAL.—Paragraph (2) of section 240b(b) 

7 of title 10, United States Code, is amended to read as 

8 following: 

9 ‘‘(2) SEMIANNUAL BRIEFINGS.— 

10 ‘‘(A) IN GENERAL.—Not later than Feb11 ruary 28 and September 30 each year, the 

12 Under Secretary of Defense (Comptroller) and 

13 the comptrollers of the military departments 

14 shall provide a briefing to the congressional de15 fense committees on the status of the consoli16 dated corrective action plan referred to in para17 graph (1)(B)(i) as of the end of the most recent 

18 calendar half-year ending before such briefing. 

19 ‘‘(B) ELEMENTS.—Each briefing under 

20 subparagraph (A) shall include the following: 

21 ‘‘(i) The absolute number, and the 

22 percentage, of personnel performing the 

23 amount of auditing or audit remediation 

24 services being performed by professionals 

25 meeting the qualifications described in sec26 tion 240d(b) of this title as of the last day 


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•S 1096 IS

1 of the calendar half-year covered by such 

2 briefing. 

3 ‘‘(ii) With respect to each finding and 

4 recommendation issued in connection with 

5 the audit of the financial statements of a 

6 department, agency, component, or other 

7 element of the Department of Defense, or 

8 the Department of Defense as a whole, 

9 that was received by the Department dur10 ing the calendar half-year covered by such 

11 briefing, each of the following: 

12 ‘‘(I) A description of the manner 

13 in which the corrective action plan of 

14 such department, agency, component, 

15 or element and the corrective action 

16 plan of the Department as a whole, or 

17 the corrective action plan of the De18 partment as a whole (in the case of a 

19 finding or recommendation regarding 

20 the Department as a whole), has been 

21 modified in order to incorporate such 

22 finding or recommendation into such 

23 plans or plan. 

24 ‘‘(II) An identification of the 

25 processes, systems, procedures, and 


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•S 1096 IS

1 technologies required to implement 

2 such corrective action plans or plan, 

3 as so modified. 

4 ‘‘(III) A determination of the 

5 funds required to procure, obtain, or 

6 otherwise implement each process, 

7 system, and technology identified pur8 suant to subclause (II). 

9 ‘‘(IV) An identification the man10 ner in which such corrective action 

11 plans or plan, as so modified, support 

12 the National Defense Strategy (NDS) 

13 of the United States.’’. 

14 (b) TECHNICAL AMENDMENT.—Paragraph (1)(B)(i) 

15 of such section is amended by striking ‘‘section 253a’’ and 

16 inserting ‘‘section 240c’’. 

17 (c) EFFECTIVE DATE.—The amendment made by 

18 subsection (a) shall take effect on the date of the enact19 ment of this Act, and shall apply with respect to calender 

20 half-years that end on or after that date. 

Æ 


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