10 U.S.C. § 240b — Financial Improvement and Audit Reme-

Page 329 TITLE 10—ARMED FORCES § 240b of the Senate and the House of Representatives] a re- port on the team established pursuant to that sub- section, including a description of the actions taken and to be taken by the team pursuant to subsection (b). ‘‘(2) REPORT ON DETERMINATION NOT TO ESTABLISH TEAM.—If as of June 1, 2019, the Secretary has deter- mined not to establish a team authorized by sub- section (a), the Secretary shall submit to the Com- mittees on Armed Services of the Senate and the House of Representatives on that date a report on the determination, including an explanation and jus- tification for the determination.’’ § 240b. Financial Improvement and Audit Reme- diation Plan (a) FINANCIAL IMPROVEMENT AND AUDIT REME- DIATION PLAN.— (1) IN GENERAL.—The Under Secretary of De- fense (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 para- graph (1) shall— (A) describe specific actions to be taken, including interim milestones with a detailed description of the subordinate activities re- quired, 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 manage- ment information; (ii) ensuring the financial statements of the Department of Defense go under full fi- nancial statement audit, and that the De- partment 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 fol- lowing such fiscal year; (iv) achieving an unqualified audit opin- ion for each major element of the state- ment of budgetary resources of the Depart- ment of Defense; and (v) addressing the existence and com- pleteness of each major category of De- partment of Defense assets; and (B) systematically tie the actions de- scribed under subparagraph (A) to business process and control improvements and busi- ness systems modernization efforts described in section 2222 of this title. (b) REPORT AND BRIEFING REQUIREMENTS.— (1) ANNUAL REPORT.— (A) IN GENERAL.—Not later than July 31 each year, the Under Secretary of Defense (Comptroller) shall submit to the congres- sional defense committees a report on the status of the implementation by the Depart- ment of Defense of the Financial Improve- ment and Audit Remediation Plan under subsection (a). (B) ELEMENTS.—Each report under sub- paragraph (A) shall include the following: (i) An analysis of the consolidated cor- rective action plan management summary prepared pursuant to section 240c of this title. (ii) Current Department of Defense-wide information on the status of corrective ac- tions plans related to critical capabilities and material weaknesses, including the standard data elements recommended in the implementation guide for Office of Management and Budget Circular A–123, for the armed forces, military depart- ments, and Defense Agencies. (iii) A current description of the work undertaken and planned to be undertaken by the Department of Defense, and the military departments, Defense Agencies, and other organizations and elements of the Department, to test and verify trans- action data pertinent to obtaining an un- qualified audit of their financial state- ments, including from feeder systems. (iv) A current projected timeline of the Department in connection with the audit of the full financial statements of the De- partment, to be submitted to Congress an- nually not later than six months after the submittal to Congress of the budget of the President for a fiscal year under section 1105 of title 31, including the following: (I) The date on which the Department projects the beginning of an audit of the full financial statements of the Depart- ment, and the military departments, De- fense Agencies, and other organizations and elements of the Department, for a fiscal year. (II) The date on which the Department projects the completions of audits of the full financial statements of the Depart- ment, and the military departments, De- fense Agencies, and other organizations and elements of the Department, for a fiscal year. (III) The dates on which the Depart- ment estimates it will obtain an un- qualified audit opinion on the full finan- cial statements of the Department, the military departments, the Defense Agen- cies, and other organizations and ele- ments of the Department for a fiscal year. (v) A current estimate of the anticipated annual costs of maintaining an unqualified audit opinion on the full financial state- ments of the Department, the military de- partments, the Defense Agencies, and other organizations and elements of the Department for a fiscal year after an un- qualified audit opinion on such full finan- cial statements for a fiscal year is first ob- tained. (vi) A certification of the results of the audit of the financial statements of the Department performed for the preceding fiscal year, and a statement summarizing, based on such results, the current condi- tion of the financial statements of the De- partment. (vii) A description of audit activities and results for classified programs, including a Page 330 TITLE 10—ARMED FORCES § 240b description of the use of procedures and re- quirements to prevent unauthorized expo- sure of classified information in such ac- tivities. (viii) An identification of the manner in which the corrective action plan or plans of each department, agency, component, or element of the Department of Defense, and the corrective action plan of the Depart- ment as a whole, support the National De- fense Strategy (NDS) of the United States. (2) SEMIANNUAL BRIEFINGS.—(A) Not later than January 31 and July 31 each year, the Under Secretary of Defense (Comptroller) and the comptrollers of the military departments shall provide a briefing to the congressional defense committees on the status of the cor- rective action plan. (B) Not later than January 31 and July 31 each year, the Under Secretary of Defense (Comptroller) and the comptrollers of the military departments shall provide a briefing to the congressional defense committees on the status of the corrective action plan. (3) CRITICAL CAPABILITIES DEFINED.—In this subsection, the term ‘‘critical capabilities’’ means the critical capabilities described in the Department of Defense report titled ‘‘Fi- nancial Improvement and Audit Readiness (FIAR) Plan Status Report’’ and dated May 2016. (c) SELECTION OF AUDIT REMEDIATION SERV- ICES.—The selection of audit remediation service providers shall be based, among other appro- priate criteria, on qualifications, relevant expe- rience, and capacity to develop and implement corrective action plans to address internal con- trol and compliance deficiencies identified dur- ing a financial statement or program audit. (Added and amended Pub. L. 115–91, div. A, title X, § 1002(c)(1)–(3), Dec. 12, 2017, 131 Stat. 1538, § 252; renumbered § 240b and amended Pub. L. 115–232, div. A, title X, § 1002(a)(1)(A), (2)–(c), Aug. 13, 2018, 132 Stat. 1945, 1946; Pub. L. 116–92, div. A, title X, §§ 1003, 1008–1009(b), Dec. 20, 2019, 133 Stat. 1571, 1575, 1576; Pub. L. 116–283, div. A, title X, §§ 1003, 1004(b), 1081(a)(14), Jan. 1, 2021, 134 Stat. 3836, 3837, 3871; Pub. L. 117–81, div. A, title X, § 1081(a)(7), Dec. 27, 2021, 135 Stat. 1920; Pub. L. 118–31, div. A, title IX, § 901(c), title X, § 1061(h), Dec. 22, 2023, 137 Stat. 354, 400; Pub. L. 118–159, div. A, title X, § 1002, Dec. 23, 2024, 138 Stat. 2047.) Editorial Notes CODIFICATION Subsec. (a) of this section, as added by Pub. L. 115–91, is based on text of subsec. (a) of section 1003 of Pub. L. 111–84, div. A, title X, Oct. 28, 2009, 123 Stat. 2439, which was formerly set out as a note under section 2222 of this title, prior to repeal by Pub. L. 115–91, div. A, title X, § 1002(c)(4), Dec. 12, 2017, 131 Stat. 1540. AMENDMENTS 2024—Subsec. (b)(1)(B)(ix). Pub. L. 118–159 struck out cl. (ix) which read as follows: ‘‘A description of the in- centives available pursuant to the guidance required by section 1004(a) of the William M. (Mac) Thornberry Na- tional Defense Authorization Act for Fiscal Year 2021, including a detailed explanation of how such incentives were provided during the fiscal year covered by the re- port.’’ 2023—Subsec. (a)(1). Pub. L. 118–31, § 901(c)(1), sub- stituted ‘‘The Under Secretary of Defense (Comp- troller) shall, in consultation with the Performance Improvement Officer of the Department of Defense,’’ for ‘‘The Chief Management Officer of the Department of Defense shall, in consultation with the Under Sec- retary of Defense (Comptroller),’’. Subsec. (b)(1)(A). Pub. L. 118–31, § 1061(h)(1)(A), sub- stituted ‘‘July 31 each year’’ for ‘‘June 30, 2019, and an- nually thereafter’’. Subsec. (b)(1)(B)(vii) to (xiii). Pub. L. 118–31, § 1061(h)(1)(B), redesignated cls. (xi) to (xiii) as (vii) to (ix), respectively, and struck out former cls. (vii) to (x) which related to elements to be included in annual re- ports by the Under Secretary of Defense (Comptroller) covering auditing and audit remediation services under contract where less than 50 percent, or less than 25 per- cent, of such services were being performed by profes- sionals with certain qualifications. Subsec. (b)(1)(C). Pub. L. 118–31, § 1061(h)(1)(C), struck out subpar. (C). Text read as follows: ‘‘(i) UNCLASSIFIED FORM.—A description submitted pursuant to clause (vii) or (ix) of subparagraph (B) or a certification submitted pursuant to clause (viii) of such subparagraph shall be submitted in unclassified form, but may contain a classified annex. ‘‘(ii) DELEGATION.—The Secretary may not delegate the submission of a certification pursuant to clause (viii) of subparagraph (B) to any official other than the Deputy Secretary of Defense, the Performance Im- provement Officer, or the Under Secretary of Defense (Comptroller).’’ Subsec. (b)(1)(C)(ii). Pub. L. 118–31, § 901(c)(2), sub- stituted ‘‘the Performance Improvement Officer’’ for ‘‘the Chief Management Officer’’. Subsec. (b)(2)(A). Pub. L. 118–31, § 1061(h)(2)(A), sub- stituted ‘‘July 31’’ for ‘‘June 30’’ and struck out ‘‘Such briefing shall include both the absolute number and percentage of personnel performing the amount of au- diting services being performed by professionals meet- ing the qualifications described in section 240d(b) of this title.’’ after ‘‘corrective action plan.’’ Subsec. (b)(2)(B). Pub. L. 118–31, § 1061(h)(2)(B), sub- stituted ‘‘July 31’’ for ‘‘June 30’’ and struck out ‘‘Such briefing shall include both the absolute number and percentage of personnel performing the amount of audit remediation services being performed by profes- sionals meeting the qualifications described in sub- section (c).’’ after ‘‘corrective action plan.’’ 2021—Subsec. (a)(2)(A)(iii). Pub. L. 116–283, § 1003, sub- stituted ‘‘for each fiscal year after fiscal year 2020 oc- curs by not later than March 31 following such fiscal year;’’ for ‘‘for fiscal year 2018 occurs by not later than March 31, 2019.’’ Subsec. (b)(1)(B)(ix). Pub. L. 116–283, § 1081(a)(14)(A), substituted ‘‘subsection’’ for ‘‘suhsection’’. Subsec. (b)(1)(B)(xii). Pub. L. 116–283, § 1081(a)(14)(B), inserted ‘‘of’’ after ‘‘identification’’. Subsec. (b)(1)(B)(xiii). Pub. L. 117–81 substituted ‘‘A description’’ for ‘‘An description’’. Pub. L. 116–283, § 1004(b), added cl. (xiii). 2019—Subsec. (b)(1)(B)(i). Pub. L. 116–92, § 1009(b), sub- stituted ‘‘section 240c’’ for ‘‘section 253a’’. Subsec. (b)(1)(B)(vii). Pub. L. 116–92, § 1003(a)(1), struck out ‘‘or if less than 50 percent of the audit reme- diation services’’ after ‘‘auditing services’’ and ‘‘and audit remediation activities’’ after ‘‘conducting au- dits’’. Subsec. (b)(1)(B)(viii). Pub. L. 116–92, § 1003(a)(2), struck out ‘‘or if less than 25 percent of the audit reme- diation services’’ after ‘‘auditing services’’. Subsec. (b)(1)(B)(ix), (x). Pub. L. 116–92, § 1003(c)(1), added cls. (ix) and (x). Subsec. (b)(1)(B)(xi). Pub. L. 116–92, § 1008(1), added cl. (xi). Subsec. (b)(1)(B)(xii). Pub. L. 116–92, § 1009(a), added cl. (xii). Subsec. (b)(1)(C)(i). Pub. L. 116–92, § 1008(2), inserted ‘‘or (ix)’’ after ‘‘clause (vii)’’. Subsec. (b)(2). Pub. L. 116–92, § 1003(b), (c)(2), des- ignated existing provisions as subpar. (A), struck out Page 331 TITLE 10—ARMED FORCES § 240b ‘‘or audit remediation’’ before ‘‘services’’, and added subpar. (B). Subsec. (c). Pub. L. 116–92, § 1003(d), added subsec. (c). 2018—Pub. L. 115–232, § 1002(a)(1)(A), renumbered sec- tion 252 of this title as this section. Subsec. (a)(2)(A)(iii) to (v). Pub. L. 115–232, § 1002(a)(2), which directed amendment of subsec. (a)(2) by redesig- nating cl. (iii), relating to unqualified audit opinion, as (iv) and cl. (iv) as (v), was executed by making the amendment in subpar. (A) of subsec. (a)(2), to reflect the probable intent of Congress. Subsec. (b)(1)(B)(vii), (viii). Pub. L. 115–232, § 1002(c)(1), added cls. (vii) and (viii). Subsec. (b)(1)(C). Pub. L. 115–232, § 1002(c)(2), added subpar. (C). Subsec. (b)(2). Pub. L. 115–232, § 1002(b), inserted at end ‘‘Such briefing shall include both the absolute number and percentage of personnel performing the amount of auditing or audit remediation services being performed by professionals meeting the qualifications described in section 240d(b) of this title.’’ 2017—Subsec. (a). Pub. L. 115–91, § 1002(c)(3)(A), which directed substitution of ‘‘Financial Improvement and Audit Remediation Plan’’ for ‘‘Financial Improvement and Audit Readiness Plan’’ in heading, was executed by making the substitution for ‘‘Financial Improvement Audit Readiness Plan’’ to reflect the probable intent of Congress. Subsec. (a)(1). Pub. L. 115–91, § 1002(c)(3)(B)(i), sub- stituted ‘‘Financial Improvement and Audit Remedi- ation Plan’’ for ‘‘Financial Improvement and Audit Readiness Plan’’. Pub. L. 115–91, § 1002(c)(2)(A), struck out ‘‘develop and’’ before ‘‘maintain’’. Subsec. (a)(2)(A). Pub. L. 115–91, § 1002(c)(3)(B)(ii)(I)(aa), in introductory provisions, sub- stituted ‘‘describe specific actions to be taken, includ- ing interim milestones with a detailed description of the subordinate activities required, and estimate the costs associated with’’ for ‘‘describe specific actions to be taken and the costs associated with’’. Subsec. (a)(2)(A)(ii). Pub. L. 115–91, § 1002(c)(3)(B)(ii)(I)(bb), substituted ‘‘go under full fi- nancial statement audit, and that the Department leadership makes every effort to reach an unmodified opinion as soon as possible;’’ for ‘‘are validated as ready for audit by not later than September 30, 2017, and the statement of budgetary resources of the De- partment of Defense is validated as ready for audit by not later than September 30, 2014; and’’. Subsec. (a)(2)(A)(iii), (iv). Pub. L. 115–91, § 1002(c)(3)(B)(ii)(I)(cc), added cl. (iii), relating to un- qualified audit opinion, and cl. (iv). Subsec. (a)(2)(B). Pub. L. 115–91, § 1002(c)(3)(B)(ii)(II), inserted ‘‘business’’ before ‘‘process and control’’, struck out ‘‘the business enterprise architecture and transition plan required by’’ before ‘‘section 2222’’ and substituted period for semicolon at end. Pub. L. 115–91, § 1002(c)(2)(B), substituted ‘‘of this title’’ for ‘‘of title 10, United States Code’’. Subsec. (a)(2)(C), (D). Pub. L. 115–91, § 1002(c)(3)(B)(ii)(III), struck out subpars. (C) and (D) which read as follows: ‘‘(C) prioritize— ‘‘(i) improving the budgetary information of the De- partment of Defense, in order to achieve an unquali- fied audit opinion on the Department’s statements of budgetary resources; and ‘‘(ii) as a secondary goal, improving the accuracy and reliability of management information on the Department’s mission-critical assets (military and general equipment, real property, inventory, and op- erating materials and supplies) and validating its ac- curacy through existence and completeness audits; and ‘‘(D) include interim goals, including— ‘‘(i) the objective of ensuring that the financial statement of each of the Department of the Army, the Department of the Navy, the Department of the Air Force, and the Defense Logistics Agency is vali- dated as ready for audit: and ‘‘(ii) a schedule setting forth milestones for ele- ments of the military departments and financial statements of the military departments to be made ready for audit as part of the progress required to meet the objectives established pursuant to clause (i) of this subparagraph and clause (ii) of subparagraph (A) of this paragraph.’’ Subsec. (b). Pub. L. 115–91, § 1002(c)(3)(C), added sub- sec. (b). Statutory Notes and Related Subsidiaries METRICS TO OPERATIONALIZE AUDIT READINESS Pub. L. 118–31, div. A, title IX, § 920, Dec. 22, 2023, 137 Stat. 372, provided that: ‘‘(a) METRICS REQUIRED.— ‘‘(1) IN GENERAL.—The Secretary of Defense, in co- ordination with the Secretaries of the military de- partments, shall develop a set of metrics that reflect the Secretary’s audit remediation goals and metrics to measure progress made by the military depart- ments with respect to such goals. ‘‘(2) FFRDC SUPPORT.—The Secretary of Defense may enter into a contract or other agreement with a federally funded research and development center or university-affiliated research center to support the development of the metrics required under paragraph (1). ‘‘(3) DEADLINE.—The Secretary of Defense shall de- velop and implement an initial set of metrics under paragraph (1) by not later than April 30, 2025. ‘‘(b) LEADER PERFORMANCE ASSESSMENTS.— ‘‘(1) IN GENERAL.—The Secretary of Defense, in co- ordination with the Secretaries of the military de- partments and the Under Secretary of Defense for Personnel and Readiness, shall evaluate means by which the metrics developed under subsection (a) can be used in the performance evaluation of general offi- cers, flag officers, and employees of the military de- partments who are members of the Senior Executive Service. ‘‘(2) BRIEFING REQUIRED.—Not later than September 30, 2024, the Secretary of Defense shall provide to the Committees on Armed Services of the Senate and the House of Representatives a briefing on the evaluation conducted under paragraph (1). The briefing shall in- clude the following: ‘‘(A) Identification of the general officer, flag offi- cer, and Senior Executive Service positions in the military departments for which it would be appro- priate to use the metrics developed under sub- section (a) in support of the performance evalua- tion process. ‘‘(B) Evaluations of available measures to reward or recognize superior or above-average performance with respect to such metrics. ‘‘(C) Assessment of the potential value, and chal- lenges, to integrating such measures into the an- nual performance evaluations for positions identi- fied under subparagraph (A). ‘‘(D) Any other issues the Secretary considers ap- propriate.’’ INCENTIVES FOR THE ACHIEVEMENT BY THE COMPONENTS OF THE DEPARTMENT OF DEFENSE OF UNQUALIFIED AUDIT OPINIONS ON THE FINANCIAL STATEMENTS Pub. L. 116–283, div. A, title X, § 1004(a), Jan. 1, 2021, 134 Stat. 3837, provided that: ‘‘(a) INCENTIVES REQUIRED.— ‘‘(1) IN GENERAL.—Not later than 180 days after the date of the enactment of this Act [Jan. 1, 2021], the Under Secretary of Defense (Comptroller), acting through the Deputy Chief Financial Officer of the De- partment of Defense, shall develop and issue guidance to provide incentives for the achievement by each de- partment, agency, and other component of the De- partment of Defense of unqualified audit opinions on their financial statements. ‘‘(2) APPLICABILITY.—The guidance required under paragraph (1) shall provide incentives for individual 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 summary on the status of key corrective ac- tions plans related to critical capabilities for the armed forces and for the components of the Department of Defense that support the armed forces; and (2) develop and maintain a centralized moni- toring and reporting process that captures and maintains up-to-date information, including the standard data elements recommended in the implementation guide for Office of Man- agement and Budget Circular A–123, for key corrective action plans and findings and rec- ommendations Department-wide that pertain to critical capabilities. (Added Pub. L. 115–91, div. A, title X, § 1002(d), Dec. 12, 2017, 131 Stat. 1540, § 253; renumbered § 240c, Pub. L. 115–232, div. A, title X, § 1002(a)(1)(A), Aug. 13, 2018, 132 Stat. 1945.) Editorial Notes AMENDMENTS 2018—Pub. L. 115–232 renumbered section 253 of this title as this section. § 240d. Audits: audit of financial statements of Department of Defense components by inde- pendent external auditors (a) AUDITS REQUIRED.—For purposes of satis- fying the requirement under section 3521(e) of title 31 for audits of financial statements of De- partment 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 inde- pendent external auditor. (b) SELECTION OF AUDITORS.—The selection of independent external auditors for purposes of subsection (a) shall be based, among other ap- propriate criteria, on their qualifications, inde- pendence, and capacity to conduct audits de- scribed in subsection (a) in accordance with ap- plicable generally accepted government auditing standards. The Inspector General shall partici- pate in the selection of the independent external auditors. (c) MONITORING AUDITS.—The Inspector Gen- eral 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 con- ducting audits under subsection (a) to submit a report on their audits each year to— (A) the Under Secretary of Defense (Comp- troller) 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 Man- agement and Budget; (C) the head of each component audited; and (D) the appropriate committees of Con- gress. (2) APPROPRIATE COMMITTEES OF CONGRESS DEFINED.—In this subsection, the term ‘‘appro- priate committees of Congress’’ means— (A) the Committee on Armed Services, the Committee on Homeland Security and Gov- ernmental 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 Appropria- tions of the House of Representatives. (e) RELATIONSHIP TO EXISTING LAW.—The re- quirements of this section— (1) shall not be construed to alter the re- quirement under section 3521(e) of title 31 that the financial statements of the Department of Defense as a whole be audited by the Inspector General or by an independent external audi- tor, 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. (Added and amended Pub. L. 115–91, div. A, title X, § 1002(e)(1)–(3), Dec. 12, 2017, 131 Stat. 1541, § 254; renumbered § 240d, Pub. L. 115–232, div. A, title X, § 1002(a)(1)(A), Aug. 13, 2018, 132 Stat. 1945; Pub. L. 118–31, div. A, title IX, § 901(d), Dec. 22, 2023, 137 Stat. 354.) Editorial Notes CODIFICATION Text of section, as added by Pub. L. 115–91, is based on text of section 1005 of Pub. L. 114–92, div. A, title X, Nov. 25, 2015, 129 Stat. 961, which was formerly set out