[Congressional Record Volume 162, Number 89 (Tuesday, June 7, 2016)]
[Senate]
[Page S3557]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 4473. Mr. WYDEN (for himself and Mr. Sanders) 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. IMPROVEMENT OF ABILITY OF THE DEPARTMENT OF 
                   DEFENSE TO OBTAIN AND MAINTAIN CLEAN AUDIT 
                   OPINIONS.

       (a) Financial Audit Fund.--The Secretary of Defense shall 
     establish a fund to be known as the ``Financial Audit Fund'' 
     (in this section referred to as the ``Fund'') for the purpose 
     of developing systems, processes, and a well-qualified 
     workforce that will assist the organizations, components, and 
     elements of the Department of Defense in maintaining 
     unmodified audit opinions.
       (b) Elements.--Amounts in the Fund shall include the 
     following:
       (1) Amounts appropriated to the Fund.
       (2) Amounts transferred to the Fund under subsection (d).
       (3) Any other amounts authorized for transfer or deposit 
     into the Fund by law.
       (c) Availability.--
       (1) In general.--Amounts in the Fund shall be available for 
     the following:
       (A) Program and activities for the development of systems, 
     processes, and a workforce described in subsection (a) as 
     approved by the Secretary.
       (B) Other missions and activities of the Department, as 
     identified by the Secretary, if the Secretary determines that 
     the use of amounts in the Fund for the programs and 
     activities described in subparagraph (A) will not improve 
     efforts to maintain unmodified audit options for 
     organizations, components, and elements of the Department
       (2) Transfers from fund.--Amounts in the Fund may be 
     transferred to any other account of the Department in order 
     to fund programs, activities, and missions described in 
     paragraph (1). Any amounts transferred from the Fund to an 
     account shall be merged with amounts in the account to which 
     transferred and shall be available subject to the same terms 
     and conditions as amounts in such account, except that 
     amounts so transferred shall remain available until expended. 
     The authority to transfer amounts under this paragraph is in 
     addition to any other authority of the Secretary to transfer 
     amounts by law.
       (3) Limitation.--Amounts in the Fund may be transferred 
     under this subsection only to organizations components, and 
     elements of the Department that have previously obtained 
     unmodified audit opinions for use by such organizations 
     components, and elements for purposes specified in paragraph 
     (1).
       (d) Transfers to Fund in Connection With Organizations Not 
     Having Achieved Qualified Audit Opinions.--
       (1) Reduction in amount available.--Subject to paragraph 
     (2), if during any fiscal year after fiscal year 2019 the 
     Secretary determines that an organization, component, or 
     element of the Department has not achieved a qualified 
     opinion of its statement of budgetary resources for the 
     calender year ending during such fiscal year--
       (A) the amount available to such organization, component, 
     or element for the fiscal year in which such determination is 
     made shall be equal to--
       (i) the amount otherwise authorized to be appropriated for 
     such organization, component, or element for the fiscal year; 
     minus
       (ii) the lesser of--

       (I) an amount equal to 0.5 percent of the amount described 
     in clause (i); or
       (II) $100,000,000; and

       (B) the Secretary shall deposit in the Fund pursuant to 
     subsection (b)(2) all amounts unavailable to organizations, 
     components, and elements of the Department in the fiscal year 
     pursuant to determinations made under subparagraph (A).
       (2) Inapplicability to amounts for military personnel.--Any 
     reduction applicable to an organization, component, or 
     element of the Department under paragraph (1) for a fiscal 
     year shall not apply to amounts, if any, available to such 
     organization, component, or element for the fiscal year for 
     military personnel.
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