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10 U.S.C. § 240h — Repealed. Pub. L. 119–60, div. A, title X, § 1002(c), Dec. 18, 2025, 139 Stat. 1028]

Federal law — U.S. Code and appendices · legal_authorities

10 U.S.C. § 240h — Repealed. Pub. L. 119–60, div. A, title X, § 1002(c), Dec. 18, 2025, 139 Stat. 1028]

### Statutory 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section240b&num=0&edition=prelim).

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Source location: Title 10, Chapter 9A, § 240h; chapter-9a-audit.md

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Federal law — U.S. Code and appendices · legal_authorities

10 U.S.C. § 240b — Financial Improvement and Audit Remediation Plan

**(a) Financial Improvement and Audit Remediation Plan.—** (1) **In general.—** — The Under Secretary of Defense (Comptroller) shall, in consultation with the Performance Improvement Officer of the Department of Defense, maintain a plan to be known as the “Financial Improvement and Audit Remediation Plan”. (2) **Elements.—** — The plan required by paragraph (1) shall— (A) describe specific actions to be taken, including interim milestones with a detailed description of the subordinate activities required, and estimate the costs associated with— (i) correcting the financial management deficiencies that impair the ability of the Department of Defense to prepare timely, reliable, and complete financial management information; (ii) ensuring the financial statements of the Department of Defense go under full financial statement audit, and that the Department leadership makes every effort to reach an unmodified opinion as soon as possible; (iii) ensuring the audit of the financial statements of the Department of Defense for each fiscal year after fiscal year 2020 occurs by not later than March 31 following such fiscal year; (iv) achieving an unqualified audit opinion for each major element of the statement of budgetary resources of the Department of Defense; (v) addressing the existence and completeness of each major category of Department of Defense assets; (vi) meeting resource requirements, including personnel and information technology infrastructure; and (vii) identifying long-range goals and measurable objectives, including audit cycle timelines, control testing frequency, and auditor-validated corrective action plans; and (B) systematically tie the actions described under subparagraph (A) to business process and control improv

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Federal law — U.S. Code and appendices · legal_authorities

10 U.S.C. § 240h — Annual report on auditable financial

Page 334 TITLE 10—ARMED FORCES § 240f § 240f. Audits: selection of service providers for audit services 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, rath- er than based on the lowest price technically ac- ceptable 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.) 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. AMENDMENTS 2018—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 SERVICES Pub. L. 115–91, div. A, title X, § 1007, Dec. 12, 2017, 131 Stat. 1545, provided that: ‘‘(a) NOTIFICATION TO CONGRESS.—If the Under Sec- retary of Defense (Comptroller) makes a written find- ing 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 De- partment of Defense, and the head of the procuring ac- tivity responsible for the award of the covered contract does not authorize the award of the contract (pursuant to section 3553(c

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