624 
HR 1540 RFS
(b) MATTERS
COVERED.—The study conducted 
under subsection (a) shall, at minimum, cover the fol-
lowing: 
(1) An update to the September 1991 report of 
the Comptroller General (GAO/NSIAD-91-319FS) 
titled ‘‘Strategic Weapons: Nuclear Weapons Tar-
geting Process’’ that addresses— 
(A) the relationship between the strategic 
nuclear targeting process and the determination 
of requirements for nuclear weapons and re-
lated delivery systems; 
(B) the level of civilian oversight; 
(C) the categories and types of targets; 
and 
(D) any other matters addressed in such 
report or are otherwise considered appropriate 
by the Comptroller General. 
(2) The process and rigor used to determine the 
effectiveness of nuclear weapons capabilities, force 
structures, employment policies, and targeting re-
quirements in achieving the goals of deterrence, ex-
tended deterrence, assurance, and defense. 
(3) An assessment of the requirements of the 
Department of Defense for strategic nuclear bomber 
aircraft and intercontinental ballistic missiles, in-
VerDate Mar 15 2010 
23:36 Jun 06, 2011
Jkt 099200
PO 00000
Frm 00624
Fmt 6652
Sfmt 6201
E:\BILLS\H1540.RFS
H1540
rfrederick on DSKD9S0YB1PROD with BILLS
625 
HR 1540 RFS
cluding assessments of the extent to which the Sec-
retary of Defense has— 
(A) determined the force structure and ca-
pability requirements for nuclear-capable stra-
tegic bomber aircraft, bomber-delivered nuclear 
weapons, and intercontinental ballistic missiles; 
(B) synchronized the requirements de-
scribed in subparagraph (A) with plans to ex-
tend the service life of nuclear gravity bombs, 
nuclear-armed cruise missiles, and interconti-
nental ballistic missile warheads; and 
(C) evaluated long-term intercontinental 
ballistic missile alert posture requirements and 
basing options. 
(c) REPORTS.— 
(1) IN
GENERAL.—The Comptroller General 
shall submit to the appropriate congressional com-
mittees one or more reports on the study conducted 
under subsection (a). 
(2) FORM.—Any report submitted under this 
subsection may be submitted in classified form, but 
if so submitted, an unclassified version shall also be 
submitted with such submission or at a later date. 
(d) COOPERATION.—The Secretary of Defense and 
Secretary of Energy shall provide the Comptroller General 
VerDate Mar 15 2010 
23:36 Jun 06, 2011
Jkt 099200
PO 00000
Frm 00625
Fmt 6652
Sfmt 6201
E:\BILLS\H1540.RFS
H1540
rfrederick on DSKD9S0YB1PROD with BILLS
626 
HR 1540 RFS
full cooperation and access to appropriate officials and in-
formation for the purposes of conducting this study under 
subsection (a). 
(e) APPROPRIATE CONGRESSIONAL COMMITTEES.— 
In this section, the term ‘‘appropriate congressional com-
mittees’’ means— 
(1) the congressional defense committees; and 
(2) the Committee on Foreign Affairs of the 
House of Representatives and the Committee on 
Foreign Relations of the Senate. 
Subtitle F—Financial Management 
SEC. 1061. AMENDMENTS RELATING TO FINANCIAL MAN-
AGEMENT WORKFORCE. 
(a) AUTHORITY TO DEVELOP POLICIES AND PROCE-
DURES.—Section 1599d of title 10, United States Code, 
is amended— 
(1) by redesignating subsections (d) and (e) as 
(e) and (f), respectively; and 
(2) by inserting after subsection (c) the fol-
lowing new subsection (d): 
‘‘(d) POLICIES AND PROCEDURES.—Subject to the 
authority, direction, and control of the Secretary of De-
fense, the Under Secretary of Defense for Personnel and 
Readiness, in consultation with the Under Secretary of 
Defense (Comptroller) shall develop policies and proce-
VerDate Mar 15 2010 
23:36 Jun 06, 2011
Jkt 099200
PO 00000
Frm 00626
Fmt 6652
Sfmt 6201
E:\BILLS\H1540.RFS
H1540
rfrederick on DSKD9S0YB1PROD with BILLS
627 
HR 1540 RFS
dures related to the financial management workforce in 
the Department of Defense.’’. 
(b) REVISION IN TERMINOLOGY.—Such section is 
further amended— 
(1) in the section heading, by striking ‘‘Pro-
fessional accounting’’ and inserting ‘‘Finan-
cial management’’; and 
(2) in subsection (a), by striking ‘‘professional 
accounting’’ and inserting ‘‘financial management’’. 
(c) REVISION
IN DEFINITION.—Subsection (f) of 
such section (as so redesignated) is amended to read as 
follows: 
‘‘(f) DEFINITION.—In this section, the term ‘finan-
cial management position’ means a position or group of 
positions in the General Schedule 500 occupational series, 
which perform, supervise, or manage work of a fiscal, fi-
nancial management, accounting, auditing, or budgetary 
nature.’’. 
SEC. 1062. RELIABILITY OF DEPARTMENT OF DEFENSE FI-
NANCIAL STATEMENTS. 
Section 1008(c) of the National Defense Authoriza-
tion Act for Fiscal Year 2002 (Public Law 107–107; 115 
Stat. 1206; 10 U.S.C. 113 note) is amended by striking 
‘‘Not later than October 31’’ and inserting ‘‘Not later than 
the date that is 180 days prior to the date set by the Of-
VerDate Mar 15 2010 
23:36 Jun 06, 2011
Jkt 099200
PO 00000
Frm 00627
Fmt 6652
Sfmt 6201
E:\BILLS\H1540.RFS
H1540
rfrederick on DSKD9S0YB1PROD with BILLS
628 
HR 1540 RFS
fice of Management and Budget for the submission of fi-
nancial statements’’. 
SEC. 1063. FINANCIAL MANAGEMENT PERSONNEL COM-
PETENCY ASSESSMENT. 
(a) IDENTIFICATION OF PERSONNEL AND SKILLS.— 
Within 60 days after the date of the enactment of this 
Act, the Chief Management Officer of the Department of 
Defense, in coordination with the Chief Management Offi-
cer of each military department, shall identify the number 
of financial management personnel and the financial and 
budgetary skills required— 
(1) to effectively perform financial and budg-
etary accounting, including reconciling fund balances 
with the Treasury; 
(2) to document processes and maintain inter-
nal controls for financial and budgetary accounting 
cycles; and 
(3) to maintain professional certification stand-
ards. 
(b) COMPETENCY ASSESSMENT.— 
(1) GUIDANCE.—Within 120 days after the 
date of the enactment of this Act, the Under Sec-
retary of Defense (Comptroller) and the Under Sec-
retary of Defense for Personnel and Readiness shall 
issue joint guidance regarding the assessment of the 
VerDate Mar 15 2010 
23:36 Jun 06, 2011
Jkt 099200
PO 00000
Frm 00628
Fmt 6652
Sfmt 6201
E:\BILLS\H1540.RFS
H1540
rfrederick on DSKD9S0YB1PROD with BILLS