[Congressional Record Volume 162, Number 90 (Wednesday, June 8, 2016)]
[Senate]
[Pages S3661-S3662]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 4596. 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. ENCOURAGEMENT OF IMPROVEMENT OF ABILITY OF THE 
                   DEPARTMENT OF DEFENSE TO OBTAIN AND MAINTAIN 
                   CLEAN AUDIT OPINIONS.

       (a) Financial Audit Incentive Fund.--The Secretary of 
     Defense shall establish a fund to be known as the ``Financial 
     Audit Incentive Fund'' (in this section referred to as the 
     ``Fund'') for the purpose of encouraging the organizations, 
     components, and elements of the military departments to 
     maintain unmodified audit opinions.
       (b) Availability.--
       (1) In general.--Amounts in the Fund shall be available to 
     the military departments to address readiness funding 
     shortfalls for operational training exercises, including home 
     station training, brigade-level or equivalent training, or 
     joint exercises directed by combatant commanders.

[[Page S3662]]

       (2) Transfers from fund.--Amounts in the Fund may be 
     transferred to any other account of a military department in 
     order to fund training 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 military departments that have a current 
     unmodified audit opinion for use by such organizations 
     components, and elements for purposes specified in paragraph 
     (1).
       (c) 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 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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