Title: Department of Defense Audit Improvement Act of 2019
Policy area: Armed Forces and National Security

Summary:
Department of Defense Audit Improvement Act of 2019
This bill revises requirements for semiannual briefings on the status of the consolidated corrective action plans of the Department of Defense for financial information.
Specifically, the bill adds the following requirements for the briefings relating to findings and recommendations in connection with auditing of financial statements:

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 1096 Introduced in Senate (IS)]

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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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Department of Defense Audit 
Improvement Act of 2019''.

SEC. 2. MODIFICATION OF SEMIANNUAL BRIEFINGS ON THE CONSOLIDATED 
              CORRECTIVE ACTION PLAN OF THE DEPARTMENT OF DEFENSE FOR 
              FINANCIAL MANAGEMENT INFORMATION.

    (a) In General.--Paragraph (2) of section 240b(b) of title 10, 
United States Code, is amended to read as following:
            ``(2) Semiannual briefings.--
                    ``(A) In general.--Not later than February 28 and 
                September 30 each year, the Under Secretary of Defense 
                (Comptroller) and the comptrollers of the military 
                departments shall provide a briefing to the 
                congressional defense committees on the status of the 
                consolidated corrective action plan referred to in 
                paragraph (1)(B)(i) as of the end of the most recent 
                calendar half-year ending before such briefing.
                    ``(B) Elements.--Each briefing under subparagraph 
                (A) shall include the following:
                            ``(i) The absolute number, and the 
                        percentage, of personnel performing the amount 
                        of auditing or audit remediation services being 
                        performed by professionals meeting the 
                        qualifications described in section 240d(b) of 
                        this title as of the last day of the calendar 
                        half-year covered by such briefing.
                            ``(ii) With respect to each finding and 
                        recommendation issued in connection with the 
                        audit of the financial statements of a 
                        department, agency, component, or other element 
                        of the Department of Defense, or the Department 
                        of Defense as a whole, that was received by the 
                        Department during the calendar half-year 
                        covered by such briefing, each of the 
                        following:
                                    ``(I) A description of the manner 
                                in which the corrective action plan of 
                                such department, agency, component, or 
                                element and the corrective action plan 
                                of the Department as a whole, or the 
                                corrective action plan of the 
                                Department as a whole (in the case of a 
                                finding or recommendation regarding the 
                                Department as a whole), has been 
                                modified in order to incorporate such 
                                finding or recommendation into such 
                                plans or plan.
                                    ``(II) An identification of the 
                                processes, systems, procedures, and 
                                technologies required to implement such 
                                corrective action plans or plan, as so 
                                modified.
                                    ``(III) A determination of the 
                                funds required to procure, obtain, or 
                                otherwise implement each process, 
                                system, and technology identified 
                                pursuant to subclause (II).
                                    ``(IV) An identification the manner 
                                in which such corrective action plans 
                                or plan, as so modified, support the 
                                National Defense Strategy (NDS) of the 
                                United States.''.
    (b) Technical Amendment.--Paragraph (1)(B)(i) of such section is 
amended by striking ``section 253a'' and inserting ``section 240c''.
    (c) Effective Date.--The amendment made by subsection (a) shall 
take effect on the date of the enactment of this Act, and shall apply 
with respect to calender half-years that end on or after that date.
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