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2026-07-06 09:52:37 -04:00

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LegalText 10 U.S.C. § 240g Defense Business Audit Remediation Plan us united_states_code code_section 10 ARMED FORCES 9A AUDIT 240g 10 U.S.C. § 240g 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/s240g data/legal/raw/us/code/title-10/usc10.xml 54fe610a6ee0337299cc7abcd2299f15f11bdbc713c6036339ea08618305df72 06a2679d38355c44f4219c983fdad34009233205d6ba271593a4c1b17a739ec1 a6ed013ad94d2487847f1f972912f8ff98b83f829bd938af726fd135f73776b3 2026-07-04 official
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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. 11692, div. A, title X, § 1002(a), Dec. 20, 2019, 133 Stat. 1570; amended Pub. L. 116283, div. A, title X, § 1005(a), Jan. 1, 2021, 134 Stat. 3837; Pub. L. 11781, div. A, title X, § 1081(a)(8), Dec. 27, 2021, 135 Stat. 1920; Pub. L. 11960, div. A, title X, § 1003, Dec. 18, 2025, 139 Stat. 1028.)

Notes

Editorial Notes

Amendments2025—Subsec. (b). Pub. L. 11960 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. 11781 substituted a semicolon for “; and” at end. Subsec. (a)(4), (5). Pub. L. 116283 added pars. (4) and (5).