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10 U.S.C. § 240d — Audits: audit of financial statements of Department of Defense components by independent external auditors
Federal law — U.S. Code and appendices · legal_authorities
**(a) Audits Required.—** For purposes of satisfying the requirement under [section 3521(e) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3521/e&num=0&edition=prelim) 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.
**(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.
**(c) Monitoring Audits.—** The Inspector General shall monitor the conduct of all audits by independent external auditors under subsection (a).
**(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—
(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;
(B) the Controller of the Office of Federal Financial Management in the Office of Management and Budget;
(C) the head of each component audited; and
(D) the appropriate committees of Congress.
(2) **Appropriate committees of congress defined.—** — In this subsection, the term “appropriate co
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Source file: Laws/federal/codes/united-states-code/title-10/section-240d-audits-audit-of-financial-statements-of-department-of-defense-components--dd719b3978.md
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Source location: Title 10, Chapter 9A, § 240d; chapter-9a-audit.md
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**(a) Audits Required.—** For purposes of satisfying the requirement under [section 3521(e) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3521/e&num=0&edition=prelim) 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.
**(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.
**(c) Monitoring Audits.—** The Inspector General shall monitor the conduct of all audits by independent external auditors under subsection (a).
**(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—
(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;
(B) the Controller of the Office of Federal Financial Management in the Office of Management and Budget;
(C) the head of each component audited; and
(D) the appropriate committees of Congress.
(2) **Appropriate committees of congress defined.—** — In this subsection, the term “appropriate committees of Congress” means—
(A) the Committee on Armed Services, the Committee on Homeland Security and Governmental Affairs, and the Committee on Appropriations of the Senate; and
(B) the Committee on Armed Services, the Committee on Oversight and Government Reform, and the Committee on Appropriations of the House of Representatives.
**(e) Relationship to Existing Law.—** The requirements of this section—
(1) shall not be construed to alter the requirement under [section 3521(e) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3521/e&num=0&edition=prelim) 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
(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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3521/g&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Each account of an agency shall be audited administratively before being submitted to the Comptroller General. The head of each agency shall prescribe regulations for conducting the audit and designate a place at which the audit is to be conducted. However, a disbursing official of an executive agency may not administratively audit vouchers for which the official is responsible. With the consent of the Comptroller General, the head of the agency may waive any part of an audit.
**(b)** The head of an agency may prescribe a statistical sampling procedure to audit vouchers of the agency when the head of the agency decides economies will result from using the procedure. The Comptroller General—
(1) may prescribe the maximum amount of a voucher that may be audited under this subsection; and
(2) in reviewing the accounting system of the agency, shall evaluate the adequacy and effectiveness of the procedure.
**(c)** A disbursing or certifying official acting in good faith under subsection (b) of this section is not liable for a payment or certification of a voucher not audited specifically because of the procedure prescribed under subsection (b) if the official and the head of the agency carry out diligently collection action the Comptroller General prescribes.
**(d)** Subsections (b) and (c) of this section do not—
(1) affect the liability, or authorize the relief, of a payee, beneficiary, or recipient of an illegal, improper, or incorrect payment; or
(2) relieve a disbursing or certifying official, the head of an agency, or the Comptroller General of responsibility in carrying out collection action against a payee, beneficiary, or recipient.
**(e)** Each financial statement prepared under section 3515 by an agency shall be audited in accordance with applicabl
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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
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Federal law — U.S. Code and appendices · legal_authorities
Whenever the President considers it necessary to use the militia or the armed forces under this chapter, he shall, by proclamation, immediately order the insurgents to disperse and retire peaceably to their abodes within a limited time.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) There is a Secretary of Defense, who is the head of the Department of Defense, appointed from civilian life by the President, by and with the advice and consent of the Senate.
(2) A person may not be appointed as Secretary of Defense—
(A) within seven years after relief from active duty as a commissioned officer of a regular component of an armed force in a grade below O–7; or
(B) within 10 years after relief from active duty as a commissioned officer of a regular component of an armed force in the grade of O–7 or above.
**(b)** The Secretary is the principal assistant to the President in all matters relating to the Department of Defense. Subject to the direction of the President and to this title and section 2 of the National Security Act of 1947 ([50 U.S.C. 3002](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section3002&num=0&edition=prelim)) he has authority, direction, and control over the Department of Defense.
**(c)** The Secretary shall report annually in writing to the President and the Congress on the expenditures, work, and accomplishments of the Department of Defense during the period covered by the report, together with—
(1) a report from each military department on the expenditures, work, and accomplishments of that department;
(2) itemized statements showing the savings of public funds, and the eliminations of unnecessary duplications, made under sections 125 and 191 of this title; and
(3) such recommendations as he considers appropriate.
**(d)** Unless specifically prohibited by law, the Secretary may, without being relieved of his responsibility, perform any of his functions or duties, or exercise any of his powers through, or with the aid of, such persons in, or organizations of, the Department of Defense
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Federal law — U.S. Code and appendices · legal_authorities
Page 332
TITLE 10—ARMED FORCES
§ 240c
employees in addition to departments, agencies, and
components.’’
ANNUAL REPORTS ON FUNDING FOR CORRECTIVE ACTION
PLANS
Pub. L. 116–92, div. A, title X, § 1009(c), Dec. 20, 2019,
133 Stat. 1576, as amended by Pub. L. 116–283, div. A,
title X, § 1081(c)(5), Jan. 1, 2021, 134 Stat. 3873; Pub. L.
118–31, div. A, title X, § 1061(i), Dec. 22, 2023, 137 Stat.
400, provided that: ‘‘Not later than 10 days after the
submittal to Congress under section 1105(a) of title 31,
United States Code, of the budget of the President for
any fiscal year after fiscal year 2020, the Secretary of
Defense shall submit to the congressional defense com-
mittees [Committees on Armed Services and Appro-
priations of the Senate and the House of Representa-
tives] a report setting forth a detailed estimate of the
funding required for such fiscal year to procure, obtain,
or otherwise implement each process, system, and tech-
nology identified to address the current corrective ac-
tion plans of the departments, agencies, components,
and elements of the Department of Defense, and the
corrective action plan of the Department as a whole,
for purposes of chapter 9A of title 10, United States
Code, during such fiscal year.’’
[Pub. L. 116–283, div. A, title X, § 1081(c), Jan. 1, 2021,
134 Stat. 3873, provided that the amendment made by
section 1081(c)(5) of Pub. L. 116–283 to section 1009(c) of
Pub. L. 116–92, set out above, is effective as of Dec. 20,
2020 (probably should be Dec. 20, 2019) and as if included
in Pub. L. 116–92.]
§ 240c. Audit: consolidated corrective action plan;
centralized reporting system
The Under Secretary of Defense (Comptroller)
shall—
(1) on a bimonthly basis, prepare a consoli-
dated corrective action plan management
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