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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 09:52:37 -04:00

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LegalText 10 U.S.C. § 240f Audits: selection of service providers for audit services us united_states_code code_section 10 ARMED FORCES 9A AUDIT 240f 10 U.S.C. § 240f current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc10@119-100.zip /us/usc/t10/s240f data/legal/raw/us/code/title-10/usc10.xml 3b4835521a82d9318161f842cf6d7530e476b85eea1d930a43abaa5c054f7e9b 06a2679d38355c44f4219c983fdad34009233205d6ba271593a4c1b17a739ec1 12a55e23d76317deb17d3595e4d3d16f5c4a812ea319a6f7b5260d7aea64f793 2026-07-04 official
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10 U.S.C. § 240f - Audits: selection of service providers for audit services

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. 11591, div. A, title X, § 1002(g)(1), (2), Dec. 12, 2017, 131 Stat. 1542, § 254b; renumbered § 240f, Pub. L. 115232, 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. 11591, is based on text of section 892 of Pub. L. 114328, 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. 11591, div. A, title X, § 1002(g)(3), Dec. 12, 2017, 131 Stat. 1542.

Amendments2018—Pub. L. 115232 renumbered section 254b of this title as this section. 2017—Pub. L. 11591, § 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. 11591, 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.”