2021 US Code
Title 10 - Armed Forces
Subtitle A - General Military Law
Part I - Organization and General Military Powers
Chapter 9A - Audit
Sec. 240g - Defense Business Audit Remediation Plan

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Citation 10 U.S.C. § 240g (2021)
Section Name §240g. Defense Business Audit Remediation Plan
Section 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) Report and Briefing Requirements.—

(1) Annual report.—Not later than June 30, 2020, and annually thereafter, the Secretary of Defense shall submit to the congressional defense committees an updated report on the Defense Business Systems Audit Remediation Plan under subsection (a).

(2) Semiannual briefings.—Not later than January 31 and June 30 each year, the Secretary shall provide to the congressional defense committees a briefing on the status of the Defense Business Systems Audit Remediation Plan. Such briefing shall include a description of any updates to the defense business systems roadmap referred to in 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.

Source Credit

(Added Pub. L. 116–92, div. A, title X, §1002(a), Dec. 20, 2019, 133 Stat. 1570; amended Pub. L. 116–283, div. A, title X, §1005(a), Jan. 1, 2021, 134 Stat. 3837; Pub. L. 117–81, div. A, title X, §1081(a)(8), Dec. 27, 2021, 135 Stat. 1920.)


Editorial Notes EDITORIAL NOTES AMENDMENTS

2021—Subsec. (a)(3). Pub. L. 117–81 substituted a semicolon for "; and" at end.

Subsec. (a)(4), (5). Pub. L. 116–283 added pars. (4) and (5).

Publication Title United States Code, 2018 Edition, Supplement 3, Title 10 - ARMED FORCES
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 10 - ARMED FORCES
Subtitle A - General Military Law
PART I - ORGANIZATION AND GENERAL MILITARY POWERS
CHAPTER 9A - AUDIT
Sec. 240g - Defense Business Audit Remediation Plan
Contains section 240g
Date 2021
Laws In Effect As Of Date January 3, 2022
Positive Law Yes
Disposition standard
Statutes at Large References 133 Stat. 1570
134 Stat. 3837
135 Stat. 1920
Public Law References Public Law 116-92, Public Law 116-283, Public Law 117-81
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