Legal corpus: U.S. Code titles 1–11 from pinned OLRC XML (11,050 sections)
Raw OLRC USLM XML zips @ release 119-100 (retrieved 2026-07-04 via Atlas depot), ingested with the standard pipeline: raw snapshot -> per-section OKF markdown -> manifest + checksums. Title 52 untouched. LegalText: 171 -> 11,221. Titles 12-54 await a clean OLRC retry. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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---
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type: "LegalText"
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title: "10 U.S.C. § 240a"
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description: "Audit of Department of Defense financial statements"
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title_number: 10
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chapter_number: "9A"
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chapter_name: "AUDIT"
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tags: ["legal", "us-code"]
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---
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# 10 U.S.C. § 240a - Audit of Department of Defense financial statements
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## Text
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The Secretary of Defense shall ensure that a full audit is performed on the financial statements of the Department of Defense for each fiscal year as required by section 3521(e) of title 31.
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(Added Pub. L. 115–91, div. A, title X, § 1002(b)(1), Dec. 12, 2017, 131 Stat. 1538, § 251; renumbered § 240a, Pub. L. 115–232, div. A, title X, § 1002(a)(1)(A), Aug. 13, 2018, 132 Stat. 1945; amended Pub. L. 118–31, div. A, title X, § 1061(g), Dec. 22, 2023, 137 Stat. 400.)
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## Notes
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Editorial Notes
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Amendments2023—Pub. L. 118–31 struck out subsec. (a) designation and heading before “The Secretary” and struck out subsec. (b). Text of subsec. (b) read as follows: “The Secretary shall submit to Congress the results of the audit performed in accordance with subsection (a) for a fiscal year by not later than March 31 of the following fiscal year.” 2018—Pub. L. 115–232 renumbered section 251 of this title as this section.
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Statutory Notes and Related Subsidiaries
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Use of Technology Using Artificial Intelligence To Facilitate Audit of the Financial Statements of the Department of Defense for Fiscal Year 2026Pub. L. 119–60, div. A, title X, § 1007, Dec. 18, 2025, 139 Stat. 1029, provided that: “(a) Use of AI Technology for Audits.—The Secretary of Defense, the Secretary of the Army, the Secretary of the Navy, and the Secretary of the Air Force shall encourage, to the greatest extent practicable, the use of technology that uses artificial intelligence or machine learning for the purpose of facilitating audits of the financial statements of the Department of Defense. “(b) Implementation of AI Technology for Audits.—The Director of the Chief Digital and Artificial Intelligence Office of the Department, in coordination with the Under Secretary of Defense for Research and Engineering and the Inspector General of the Department, shall oversee the adoption of artificial intelligence and machine learning technologies in support of financial management and enterprise business operations.” Similar provisions were contained in the following prior act: Pub. L. 118–159, div. A, title X, § 1007, Dec. 23, 2024, 138 Stat. 2049.
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Requirement for Unqualified Opinion on Department of Defense Financial StatementsPub. L. 118–31, div. A, title X, § 1005, Dec. 22, 2023, 137 Stat. 379, provided that: “The Secretary of Defense shall ensure that the Department of Defense has received an unqualified opinion on the financial statements of the Department by not later than December 31, 2028.”
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Review and Recommendations on Efforts To Obtain Audit Opinion on Full Financial StatementsPub. L. 115–91, div. A, title X, § 1006, Dec. 12, 2017, 131 Stat. 1544, provided that: “(a) In General.—The Secretary of Defense may establish within the Department of Defense a team of distinguished, private sector experts with experience conducting financial audits of large public or private sector organizations to review and make recommendations to improve the efforts of the Department to obtain an audit opinion on its full financial statements. “(b) Scope of Activities.—A team established pursuant to subsection (a) shall—“(1) identify impediments to the progress of the Department in obtaining an audit opinion on its full financial statements, including an identification of the organizations or elements that are lagging in their efforts toward obtaining such audit opinion; “(2) estimate when an audit opinion on the full financial statements of the Department will be obtained; and “(3) consider mechanisms and incentives to support efficient achievement by the Department of its audit goals, including organizational mechanisms to transfer direction and management control of audit activities from subordinate organizations to the Office of the Secretary of Defense, individual personnel incentives, workforce improvements (including in senior leadership positions), business process, technology, and systems improvements (including the use of data analytics), and metrics by which the Secretary and Congress may measure and assess progress toward achievement of the audit goals of the Department. “(c) Reports.—“(1) Report on establishment of team.—If the Secretary takes action pursuant to subsection (a), the Secretary shall, not later than September 30, 2019, submit to the congressional defense committees [Committees on Armed Services and Appropriations of the Senate and the House of Representatives] a report on the team established pursuant to that subsection, including a description of the actions taken and to be taken by the team pursuant to subsection (b). “(2) Report on determination not to establish team.—If as of June 1, 2019, the Secretary has determined not to establish a team authorized by subsection (a), the Secretary shall submit to the Committees on Armed Services of the Senate and the House of Representatives on that date a report on the determination, including an explanation and justification for the determination.”
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---
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type: "LegalText"
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title: "10 U.S.C. § 240c"
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description: "Audit: consolidated corrective action plan; centralized reporting system"
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title_name: "ARMED FORCES"
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chapter_number: "9A"
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chapter_name: "AUDIT"
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---
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# 10 U.S.C. § 240c - Audit: consolidated corrective action plan; centralized reporting system
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## Text
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The Under Secretary of Defense (Comptroller) shall—
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(1) on a bimonthly basis, prepare a consolidated corrective action plan management summary on the status of key corrective actions plans related to critical capabilities for the armed forces and for the components of the Department of Defense that support the armed forces; and
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(2) develop and maintain a centralized monitoring and reporting process that captures and maintains up-to-date information, including the standard data elements recommended in the implementation guide for Office of Management and Budget Circular A–123, for key corrective action plans and findings and recommendations Department-wide that pertain to critical capabilities.
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(Added Pub. L. 115–91, div. A, title X, § 1002(d), Dec. 12, 2017, 131 Stat. 1540, § 253; renumbered § 240c, Pub. L. 115–232, div. A, title X, § 1002(a)(1)(A), Aug. 13, 2018, 132 Stat. 1945.)
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## Notes
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Editorial Notes
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Amendments2018—Pub. L. 115–232 renumbered section 253 of this title as this section.
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---
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type: "LegalText"
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title: "10 U.S.C. § 240d"
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description: "Audits: audit of financial statements of Department of Defense components by independent external auditors"
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---
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# 10 U.S.C. § 240d - Audits: audit of financial statements of Department of Defense components by independent external auditors
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## Text
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(a) Audits Required.— For purposes of satisfying the requirement under section 3521(e) of title 31 for audits of financial statements of Department of Defense components identified by the Director of the Office of Management and Budget under section 3515(c) of such title, the Inspector General of the Department of Defense shall obtain each year audits of the financial statements of each such component by an independent external auditor.
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(b) Selection of Auditors.— The selection of independent external auditors for purposes of subsection (a) shall be based, among other appropriate criteria, on their qualifications, independence, and capacity to conduct audits described in subsection (a) in accordance with applicable generally accepted government auditing standards. The Inspector General shall participate in the selection of the independent external auditors.
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(c) Monitoring Audits.— The Inspector General shall monitor the conduct of all audits by independent external auditors under subsection (a).
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(d) Reports on Audits.— (1) In general.— The Inspector General shall require the independent external auditors conducting audits under subsection (a) to submit a report on their audits each year to—
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(A) the Under Secretary of Defense (Comptroller) as the Chief Financial Officer of the Department of Defense for the purposes of chapter 9 of title 31;
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(B) the Controller of the Office of Federal Financial Management in the Office of Management and Budget;
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(C) the head of each component audited; and
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(D) the appropriate committees of Congress.
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(2) Appropriate committees of congress defined.— In this subsection, the term “appropriate committees of Congress” means—
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(A) the Committee on Armed Services, the Committee on Homeland Security and Governmental Affairs, and the Committee on Appropriations of the Senate; and
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(B) the Committee on Armed Services, the Committee on Oversight and Government Reform, and the Committee on Appropriations of the House of Representatives.
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(e) Relationship to Existing Law.— The requirements of this section—
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(1) shall not be construed to alter the requirement under section 3521(e) of title 31 that the financial statements of the Department of Defense as a whole be audited by the Inspector General or by an independent external auditor, as determined by the Inspector General; and
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(2) shall not be construed to limit or alter the authorities of the Comptroller General of the United States under section 3521(g) of title 31.
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(Added and amended Pub. L. 115–91, div. A, title X, § 1002(e)(1)–(3), Dec. 12, 2017, 131 Stat. 1541, § 254; renumbered § 240d, Pub. L. 115–232, div. A, title X, § 1002(a)(1)(A), Aug. 13, 2018, 132 Stat. 1945; Pub. L. 118–31, div. A, title IX, § 901(d), Dec. 22, 2023, 137 Stat. 354.)
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## Notes
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Editorial Notes
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Codification Text of section, as added by Pub. L. 115–91, is based on text of section 1005 of Pub. L. 114–92, div. A, title X, Nov. 25, 2015, 129 Stat. 961, which was formerly set out as a note under section 2222 of this title, prior to repeal by Pub. L. 115–91, div. A, title X, § 1002(e)(4), Dec. 12, 2017, 131 Stat. 1541.
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Amendments2023—Subsec. (d)(1)(A). Pub. L. 118–31 struck out “and the Chief Management Officer of the Department of Defense” after “chapter 9 of title 31”. 2018—Pub. L. 115–232 renumbered section 254 of this title as this section. 2017—Subsec. (a). Pub. L. 115–91, § 1002(e)(2)(B), struck out “, United States Code,” after “title 31”. Subsec. (d)(1)(A). Pub. L. 115–91, § 1002(e)(3)(A)(i), inserted “and the Chief Management Officer of the Department of Defense” before semicolon. Pub. L. 115–91, § 1002(e)(2)(A), struck out “, United States Code” after “title 31”. Subsec. (d)(1)(C), (D). Pub. L. 115–91, § 1002(e)(3)(A)(ii)–(iv), added subpar. (C) and redesignated former subpar. (C) as (D). Subsec. (e)(1). Pub. L. 115–91, § 1002(e)(3)(B), redesignated par. (2) as (1) and struck out former par. (1) which read as follows: “shall be implemented in a manner that is consistent with the requirements of section 1008 of the National Defense Authorization Act for Fiscal Year 2002 (Public Law 107–107; 10 U.S.C. 113 note);”. Subsec. (e)(2). Pub. L. 115–91, § 1002(e)(3)(B)(ii), redesignated par. (3) as (2). Former par. (2) redesignated (1). Pub. L. 115–91, § 1002(e)(2)(B), struck out “, United States Code,” after “title 31”. Subsec. (e)(3). Pub. L. 115–91, § 1002(e)(3)(B)(ii), redesignated par. (3) as (2). Pub. L. 115–91, § 1002(e)(2)(A), struck out “, United States Code” after “title 31”.
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Statutory Notes and Related Subsidiaries
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Change of Name Committee on Oversight and Government Reform of House of Representatives changed to Committee on Oversight and Reform of House of Representatives by House Resolution No. 6, One Hundred Sixteenth Congress, Jan. 9, 2019. Committee on Oversight and Reform of House of Representatives changed to Committee on Oversight and Accountability of House of Representatives by House Resolution No. 5, One Hundred Eighteenth Congress, Jan. 9, 2023.
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Audit Requirement for Department of Defense ComponentsPub. L. 118–31, div. A, title X, § 1004, Dec. 22, 2023, 137 Stat. 379, as amended by Pub. L. 118–159, div. A, title X, § 1004, Dec. 23, 2024, 138 Stat. 2047; Pub. L. 119–60, div. A, title X, § 1005, Dec. 18, 2025, 139 Stat. 1029, provided that: “(a) In General.—During each of fiscal years 2024 through 2035, each component of the Department of Defense shall be subject to an independent audit. Any such component that fails to be subject to such an audit during any fiscal year shall have 1.5 percent of unobligated amounts available for the component be cancelled and returned to the general fund of the Treasury for deficit reduction, except as provided in subsection (b). “(b) Exceptions.—The following accounts are excluded from any reductions:“(1) Military personnel, reserve personnel, and National Guard personnel accounts of the Department of Defense. “(2) The Defense Health Program account of the Department of Defense.”
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Transparency of Accounting Firms Used To Support Department of Defense AuditPub. L. 115–232, div. A, title X, § 1006, Aug. 13, 2018, 132 Stat. 1947, as amended by Pub. L. 116–92, div. A, title X, § 1011, Dec. 20, 2019, 133 Stat. 1577, provided that: “(a) In General.—For all contract actions (including awards, renewals, and amendments) occurring more than 180 days after the date of the enactment of this Act [Aug. 13, 2018], the Secretary of Defense shall require any accounting firm providing financial statement auditing or audit remediation services to the Department of Defense in support of the audit required under section 3521 of title 31, United States Code, to provide the Department with a statement setting forth the details of any disciplinary proceedings with respect to the accounting firm or its associated persons before any entity with the authority to enforce compliance with rules or laws applying to audit services offered by accounting firms. “(b) Treatment of Statement.—A statement setting forth the details of a disciplinary proceeding submitted pursuant to subsection (a), and the information contained in such a statement, shall be—“(1) treated as confidential to the extent required by the court or agency in which the proceeding has occurred; and “(2) treated in a manner consistent with any protections or privileges established by any other provision of Federal law.”
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---
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# 10 U.S.C. § 240e - Audits: use of commercial data integration and analysis products in preparing audits
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## Text
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(a) Deployment of Data Analytics Capabilities.— The Secretary of Defense shall use competitive procedures under chapter 137 11 See References in Text note below. of this title to procure or develop technologies or services, including those based on commercially available information technologies and services to improve data collection and analyses to support preparation of auditable financial statements for the Department of Defense.
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(b) Use of Funding and Resources.— The Secretary of Defense may use science and technology funding, prototypes, and test and evaluation resources as appropriate in support of deployment of technologies and services as described in subsection (a).
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(Added and amended Pub. L. 115–91, div. A, title X, § 1002(f)(1), (2), Dec. 12, 2017, 131 Stat. 1541, 1542, § 254a; renumbered § 240e, Pub. L. 115–232, div. A, title X, § 1002(a)(1)(A), Aug. 13, 2018, 132 Stat. 1945.)
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## Notes
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Editorial Notes
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Codification Text of section, as added by Pub. L. 115–91, is based on text of subsecs. (a) and (b) of section 1003 of Pub. L. 114–328, div. A, title X, Dec. 23, 2016, 130 Stat. 2380, which were formerly set out in a note under section 2222 of this title, prior to repeal by Pub. L. 115–91, div. A, title X, § 1002(f)(3), Dec. 12, 2017, 131 Stat. 1542.
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References in TextChapter 137 of this title, referred to in subsec. (a), was repealed by Pub. L. 116–283, div. A, title XVIII, § 1881(a), Jan. 1, 2021, 134 Stat. 4293, effective Jan. 1, 2022, in conjunction with the transfer and reorganization of acquisition provisions in this title by Pub. L. 116–283, div. A, title XVIII, Jan. 1, 2022, 134 Stat. 4149. For definition of “chapter 137 legacy provisions”, see section 3016 of this title.
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Amendments2018—Pub. L. 115–232 renumbered section 254a of this title as this section. 2017—Subsec. (a). Pub. L. 115–91, § 1002(f)(2)(A), substituted “of this title” for “of title 10, United States Code,” and struck out “, as soon as practicable,” after “develop”. Subsec. (b). Pub. L. 115–91, § 1002(f)(2)(B), substituted “deployment of technologies and services as described in subsection (a)” for “this deployment”.
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---
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||||
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# 10 U.S.C. § 240f - Audits: selection of service providers for audit services
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||||
## Text
|
||||
|
||||
The Department of Defense shall select service providers for auditing services based on the best value to the Department, as determined by the resource sponsor for an auditing contract, rather than based on the lowest price technically acceptable service provider.
|
||||
|
||||
(Added and amended Pub. L. 115–91, div. A, title X, § 1002(g)(1), (2), Dec. 12, 2017, 131 Stat. 1542, § 254b; renumbered § 240f, Pub. L. 115–232, div. A, title X, § 1002(a)(1)(A), Aug. 13, 2018, 132 Stat. 1945.)
|
||||
|
||||
## Notes
|
||||
|
||||
Editorial Notes
|
||||
|
||||
Codification Text of section, as added by Pub. L. 115–91, is based on text of section 892 of Pub. L. 114–328, div. A, title VIII, Dec. 23, 2016, 130 Stat. 2324, which was formerly set out as a note under section 2331 of this title, prior to repeal by Pub. L. 115–91, div. A, title X, § 1002(g)(3), Dec. 12, 2017, 131 Stat. 1542.
|
||||
|
||||
Amendments2018—Pub. L. 115–232 renumbered section 254b of this title as this section. 2017—Pub. L. 115–91, § 1002(g)(2), struck out “and audit readiness services” after “auditing services”.
|
||||
|
||||
Statutory Notes and Related Subsidiaries
|
||||
|
||||
Notification Requirement for Certain Contracts for Audit ServicesPub. L. 115–91, div. A, title X, § 1007, Dec. 12, 2017, 131 Stat. 1545, provided that: “(a) Notification to Congress.—If the Under Secretary of Defense (Comptroller) makes a written finding that a delay in performance of a covered contract while a protest is pending would hinder the annual preparation of audited financial statements for the Department of Defense, and the head of the procuring activity responsible for the award of the covered contract does not authorize the award of the contract (pursuant to section 3553(c)(2) of title 31, United States Code) or the performance of the contract (pursuant to section 3553(d)(3)(C) of such title), the Secretary of Defense shall—“(1) notify the congressional defense committees [Committees on Armed Services and Appropriations of the Senate and the House of Representatives] within 10 days after such finding is made; and “(2) describe any steps the Department of Defense plans to take to mitigate any hindrance identified in such finding to the annual preparation of audited financial statements for the Department. “(b) Covered Contract Defined.—In this section, the term ‘covered contract’ means a contract for services to perform an audit to comply with the requirements of section 3515 of title 31, United States Code.”
|
||||
@@ -0,0 +1,55 @@
|
||||
---
|
||||
type: "LegalText"
|
||||
title: "10 U.S.C. § 240g"
|
||||
description: "Defense Business Audit Remediation Plan"
|
||||
jurisdiction: "us"
|
||||
corpus: "united_states_code"
|
||||
kind: "code_section"
|
||||
title_number: 10
|
||||
title_name: "ARMED FORCES"
|
||||
chapter_number: "9A"
|
||||
chapter_name: "AUDIT"
|
||||
section: "240g"
|
||||
citation: "10 U.S.C. § 240g"
|
||||
status: "current"
|
||||
release_point: "119-100"
|
||||
release_date: "2026-06-26"
|
||||
source: "official"
|
||||
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc10@119-100.zip"
|
||||
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|
||||
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||||
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||||
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||||
text_hash: "a6ed013ad94d2487847f1f972912f8ff98b83f829bd938af726fd135f73776b3"
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||||
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|
||||
confidence: "official"
|
||||
tags: ["legal", "us-code"]
|
||||
---
|
||||
|
||||
# 10 U.S.C. § 240g - Defense Business Audit Remediation Plan
|
||||
|
||||
## Text
|
||||
|
||||
(a) In General.— The Secretary of Defense shall maintain a plan, to be known as the “Defense Business Systems Audit Remediation Plan”. Such plan shall include a current accounting of the defense business systems of the Department of Defense that will be introduced, replaced, updated, modified, or retired in connection with the audit of the full financial statements of the Department, including a comprehensive roadmap that displays—
|
||||
|
||||
(1) in-service, retirement, and other pertinent dates for affected defense business systems;
|
||||
|
||||
(2) current cost-to-complete estimates for each affected defense business system;
|
||||
|
||||
(3) dependencies both between the various defense business systems and between the introduction, replacement, update, modification, and retirement of such systems;
|
||||
|
||||
(4) the amount spent by the Department on operating and maintaining financial management systems during the preceding five fiscal years; and
|
||||
|
||||
(5) the amount spent by the Department on acquiring or developing new financial management systems during such five fiscal years.
|
||||
|
||||
(b) Annual Report.— On the same date as the date of the submission of the audited financial statements of the Department of Defense required pursuant to section 240a of this title each year, the Secretary of Defense shall submit to the congressional defense committees an updated annual report on the Defense Business Systems Audit Remediation Plan under subsection (a).
|
||||
|
||||
(c) Defense Business System.— In this section, the term “defense business system” has the meaning given such term in section 2222(i)(1)(A) of this title.
|
||||
|
||||
(Added Pub. L. 116–92, div. A, title X, § 1002(a), Dec. 20, 2019, 133 Stat. 1570; amended Pub. L. 116–283, div. A, title X, § 1005(a), Jan. 1, 2021, 134 Stat. 3837; Pub. L. 117–81, div. A, title X, § 1081(a)(8), Dec. 27, 2021, 135 Stat. 1920; Pub. L. 119–60, div. A, title X, § 1003, Dec. 18, 2025, 139 Stat. 1028.)
|
||||
|
||||
## Notes
|
||||
|
||||
Editorial Notes
|
||||
|
||||
Amendments2025—Subsec. (b). Pub. L. 119–60 amended subsec. (b) generally. Prior to amendment, subsec. (b) related to annual reports and semiannual briefings on the Defense Business Systems Audit Remediation Plan. 2021—Subsec. (a)(3). Pub. L. 117–81 substituted a semicolon for “; and” at end. Subsec. (a)(4), (5). Pub. L. 116–283 added pars. (4) and (5).
|
||||
@@ -0,0 +1,33 @@
|
||||
---
|
||||
type: "LegalText"
|
||||
title: "10 U.S.C. § 240h"
|
||||
description: "Repealed. Pub. L. 119–60, div. A, title X, § 1002(c), Dec. 18, 2025, 139 Stat. 1028]"
|
||||
jurisdiction: "us"
|
||||
corpus: "united_states_code"
|
||||
kind: "code_section"
|
||||
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|
||||
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|
||||
chapter_number: "9A"
|
||||
chapter_name: "AUDIT"
|
||||
section: "240h"
|
||||
citation: "10 U.S.C. § 240h"
|
||||
status: "current"
|
||||
release_point: "119-100"
|
||||
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|
||||
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||||
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|
||||
confidence: "official"
|
||||
tags: ["legal", "us-code"]
|
||||
---
|
||||
|
||||
# 10 U.S.C. § 240h - Repealed. Pub. L. 119–60, div. A, title X, § 1002(c), Dec. 18, 2025, 139 Stat. 1028]
|
||||
|
||||
## Notes
|
||||
|
||||
Section, added Pub. L. 116–92, div. A, title X, § 1004(a)(1), Dec. 20, 2019, 133 Stat. 1572, required Secretary of Defense to submit annual report that included ranking of military departments and Defense Agencies in order of how advanced each such department and Agency was in achieving auditable financial statements. See section 240b of this title.
|
||||
@@ -0,0 +1,69 @@
|
||||
---
|
||||
type: "LegalText"
|
||||
title: "10 U.S.C. § 240i"
|
||||
description: "Annual report on unfunded priorities"
|
||||
jurisdiction: "us"
|
||||
corpus: "united_states_code"
|
||||
kind: "code_section"
|
||||
title_number: 10
|
||||
title_name: "ARMED FORCES"
|
||||
chapter_number: "9A"
|
||||
chapter_name: "AUDIT"
|
||||
section: "240i"
|
||||
citation: "10 U.S.C. § 240i"
|
||||
status: "current"
|
||||
release_point: "119-100"
|
||||
release_date: "2026-06-26"
|
||||
source: "official"
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||||
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc10@119-100.zip"
|
||||
source_identifier: "/us/usc/t10/s240i"
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source_file: "data/legal/raw/us/code/title-10/usc10.xml"
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source_hash: "f743648925a8f571068d9adb8cba490f24e7cc10e1c0af0f2055399057e65f24"
|
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||||
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|
||||
confidence: "official"
|
||||
tags: ["legal", "us-code"]
|
||||
---
|
||||
|
||||
# 10 U.S.C. § 240i - Annual report on unfunded priorities
|
||||
|
||||
## Text
|
||||
|
||||
(a) In General.— Not later than 10 days after the date on which the budget of the President for a fiscal year is submitted to Congress pursuant to section 1105 of title 31, the Under Secretary of Defense (Comptroller) shall submit to the Secretary of Defense, the Chairman of the Joint Chiefs of Staff, and the congressional defense committees a report on unfunded priorities of the Department of Defense related to audit readiness and remediation.
|
||||
|
||||
(b) Elements.— (1) Each report under subsection (a) shall include, for each unfunded priority covered by such report, the following:
|
||||
|
||||
(A) A summary description of such priority, including the objectives to be achieved if such priority were to be funded (whether in whole or in part).
|
||||
|
||||
(B) The additional amount of funds recommended in connection with the objectives identified under subparagraph (A).
|
||||
|
||||
(C) Account information with respect to such priority, including, as applicable, the following:
|
||||
|
||||
(i) Line item number, in the case of applicable procurement accounts.
|
||||
|
||||
(ii) Program element number, in the case of applicable research, development, test, and evaluation accounts.
|
||||
|
||||
(iii) Sub-activity group, in the case of applicable operation and maintenance accounts.
|
||||
|
||||
(2) The Under Secretary shall ensure that the unfunded priorities covered by a report under subsection (a) are listed in the order of urgency of priority, as determined by the Under Secretary.
|
||||
|
||||
(c) Unfunded Priority Defined.— In this section, the term “unfunded priority”, with respect to a fiscal year, means an activity related to an audit readiness or remediation effort stemming from a relevant requirement under the Chief Financial Officer Act 11 See References in Text note below. (Public Law 101–576), chapter 9 of title 31, or this chapter that—
|
||||
|
||||
(1) is not funded in the budget of the President for that fiscal year, as submitted to Congress pursuant to section 1105 of title 31;
|
||||
|
||||
(2) is necessary to address a shortfall in an audit readiness or remediation activity; and
|
||||
|
||||
(3) would have been recommended for funding through the budget referred to in paragraph (1) if—
|
||||
|
||||
(A) additional resources had been available for the budget to fund the program, activity, or mission requirement; or
|
||||
|
||||
(B) the program, activity, or mission requirement had emerged before the budget was formulated.
|
||||
|
||||
(Added Pub. L. 116–283, div. A, title X, § 1005(b)(1), Jan. 1, 2021, 134 Stat. 3837.)
|
||||
|
||||
## Notes
|
||||
|
||||
Editorial Notes
|
||||
|
||||
References in TextThe Chief Financial Officer Act, referred to in subsec. (c), probably means the Chief Financial Officers Act of 1990, Pub. L. 101–576, Nov. 15, 1990, 104 Stat. 2838. For complete classification of this Act to the Code, see Short Title of 1990 Amendment note set out under section 501 of Title 31, Money and Finance, and Tables.
|
||||
Reference in New Issue
Block a user