[Congressional Record Volume 162, Number 83 (Wednesday, May 25, 2016)]
[Senate]
[Pages S3211-S3212]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 4203. Mr. PERDUE submitted an amendment intended to be proposed by 
him to the bill S. 2943, to authorize appropriations for fiscal year 
2017 for military activities of the Department of Defense, for military 
construction, and for defense activities of the Department of Energy, 
to prescribe military personnel strengths for such fiscal year, and for 
other purposes; which was ordered to lie on the table; as follows:

       At the end of subtitle A of title X, add the following:

     SEC. 1004. REPORT ON PLAN OF THE DEPARTMENT OF DEFENSE TO 
                   OBTAIN AN AUDIT WITH UNQUALIFIED OPINION ON THE 
                   GENERAL FUND STATEMENT OF ITS BUDGETARY 
                   RESOURCES.

       (a) Findings.--Congress makes the following findings:
       (1) Section 9 of Article I of the Constitution of the 
     United States requires all agencies of the Federal 
     Government, including the Department of Defense, to publish 
     ``a regular statement and account of the receipts and 
     expenditures of all public money''.
       (2) Section 3515 of title 31, United States Code, requires 
     the agencies of the Federal Government, including the 
     Department of Defense, to present auditable financial 
     statements beginning not later than March 1, 1997. The 
     Department has not complied with this law.
       (3) The Federal Financial Management Improvement Act of 
     1996 (31 U.S.C. 3512 note) requires financial systems 
     acquired by the Federal Government, including the Department 
     of Defense, to be able to provide information to leaders to 
     manage and control the cost of Government. The Department has 
     not complied with this law.
       (b) Report.--
       (1) In general.--Not later than 90 days after the date of 
     the enactment of this Act, the Secretary of Defense shall 
     submit to the congressional defense committees a report 
     setting forth a plan to obtain an audit with unqualified 
     opinion on the general fund statement of the budgetary 
     resources of the Department of Defense.
       (2) Plan elements.--The plan required pursuant to paragraph 
     (1) shall include the following:
       (A) An intent to present auditable financial statements of 
     the Department.
       (B) The date, not later than September 1, 2017, on which 
     the Department shall be ready to obtain an audit with 
     unqualified opinion

[[Page S3212]]

     on the general fund statement of its budgetary resources.
       (C) A description the matters that currently impede the 
     ability of the Department to be ready as described in 
     subparagraph (B).
       (D) A strategy to address and resolve such matters.
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