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10 U.S.C. § 240a — Audit of Department of Defense financial statements
Federal law — U.S. Code and appendices · legal_authorities
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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3521/e&num=0&edition=prelim).
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Source location: Title 10, Chapter 9A, § 240a; chapter-9a-audit.md
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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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3521/e&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
Whenever there is an insurrection in any State against its government, the President may, upon the request of its legislature or of its governor if the legislature cannot be convened, call into Federal service such of the militia of the other States, in the number requested by that State, and use such of the armed forces, as he considers necessary to suppress the insurrection.
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 251
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Defense Business Processes Generally.—** The Secretary of Defense shall ensure that defense business processes are reviewed, and as appropriate revised, through business process reengineering to match best commercial practices, to the maximum extent practicable, so as to minimize customization of commercial business systems.
**(b) Defense Business Systems Generally.—** The Secretary of Defense shall ensure that each covered defense business system developed, deployed, and operated by the Department of Defense—
(1) supports efficient business processes that have been reviewed, and as appropriate revised, through business process reengineering;
(2) is integrated into a comprehensive defense business enterprise architecture;
(3) is managed in a manner that provides visibility into, and traceability of, expenditures for the system; and
(4) uses an acquisition and sustainment strategy that prioritizes the use of commercial software and business practices.
**(c) Issuance of Guidance.—**
(1) **Secretary of defense guidance.—** — The Secretary shall issue guidance to provide for the coordination of, and decision making for, the planning, programming, and control of investments in covered defense business systems.
(2) **Supporting guidance.—** — The Secretary shall direct the Chief Information Officer of the Department of Defense, the Under Secretary of Defense for Acquisition and Sustainment, and the Chief Information Officer of each of the military departments to issue and maintain supporting guidance, as appropriate and within their respective areas of responsibility, for the guidance of the Secretary issued under paragraph (1).
**(d) Guidance Elements.—** The guidance issued under subsection (c) shall include the following elements:
(1) Policy to ensure that
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 2222
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Federal law — U.S. Code and appendices · legal_authorities
**(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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section240a&num=0&edition=prelim) 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section2222/i/1/A&num=0&edition=pre
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 240g
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Federal law — U.S. Code and appendices · legal_authorities
Page 328
TITLE 10—ARMED FORCES
§ 240a
(1) The term ‘‘budget’’, with respect to a fis-
cal year, means the budget for that fiscal year
that is submitted to Congress by the President
under section 1105(a) of title 31.
(2) The term ‘‘defense budget materials’’,
with respect to a fiscal year, means the mate-
rials submitted to Congress by the Secretary
of Defense in support of the budget for that
fiscal year.
(3) The term ‘‘nuclear command, control,
and communications programs’’ means pro-
grams through which presidential authority
and operational command and control of nu-
clear weapons is conducted, including pro-
grams that facilitate senior-level decisions on
nuclear weapons employment.
(Added Pub. L. 118–31, div. A, title XVI, § 1631,
Dec. 22, 2023, 137 Stat. 591.)
CHAPTER 9A—AUDIT
Sec.
240a.
Audit of Department of Defense financial
statements.
240b.
Financial Improvement and Audit Remedi-
ation Plan.
240c.
Audit: consolidated corrective action plan;
centralized reporting system.
240d.
Audits: audit of financial statements of De-
partment of Defense components by inde-
pendent external auditors.
240e.
Audits: use of commercial data integration
and analysis products in preparing audits.
240f.
Audits: selection of service providers for
audit services.
240g.
Defense Business Audit Remediation Plan.
240h.
Annual report on auditable financial state-
ments.
240i.
Annual report on unfunded priorities.
[251 to 254b.
Renumbered.]
Editorial Notes
AMENDMENTS
2021—Pub. L. 116–283, div. A, title X, § 1005(b)(2), Jan.
1, 2021, 134 Stat. 3838, added item 240i.
2019—Pub. L. 116–92, div. A, title X, §§ 1002(b),
1004(a)(2), Dec. 20, 2019, 133 Stat. 1571, 1573, added items
240g and 240h.
2018—Pub. L. 115–232, div. A, title X, § 1002(a)(1)(B),
Source: Supplied 2024 U.S. Code historical extraction · 10 U.S.C. § 240a
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