[Congressional Record Volume 163, Number 143 (Wednesday, September 6, 2017)]
[Senate]
[Pages S5007-S5008]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 792. Mr. JOHNSON (for himself, Mrs. Ernst, Mr. Grassley, and Mr. 
Paul) submitted an amendment intended to be proposed by him to the bill 
H.R. 2810, to authorize appropriations for fiscal year 2018 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. ___. REPORT ON THE AUDIT OF THE FULL FINANCIAL 
                   STATEMENTS OF THE DEPARTMENT OF DEFENSE.

       Not later than six months after the date of the enactment 
     of this Act, the Secretary of Defense shall submit to 
     Congress a report setting forth the following:
       (1) A 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 transaction 
     data pertinent to obtaining an unqualified audit of their 
     financial statements, including from feeder systems.
       (2) A projected timeline of the Department in connection 
     with the audit of the full financial statements of the 
     Department, to be submitted to Congress annually not later 
     than six months after the submittal to Congress of the budget 
     of the President for a fiscal year, including the following:
       (A) The date on which the Department projects the beginning 
     of an audit of the full financial statements of the 
     Department, and the military departments, Defense Agencies, 
     and other organizations and elements of the Department, for a 
     fiscal year.
       (B) The date on which the Department projects the 
     completions of audits of the full financial statements of the 
     Department, and the military departments, Defense Agencies, 
     and other organizations and elements of the Department, for a 
     fiscal year.

[[Page S5008]]

       (C) Beginning with fiscal year 2019, the dates on which the 
     Department expects to obtain an unqualified audit opinion on 
     the full financial statements of the Department, the military 
     departments, the Defense Agencies, and other organizations 
     and elements of the Department for a fiscal year.
       (D) The anticipated total cost of future audits as 
     described in subparagraphs (A) through (C).
       (3) The anticipated annual costs of maintaining an 
     unqualified audit opinion on the full financial statements of 
     the Department, the military departments, the Defense 
     Agencies, and other organizations and elements of the 
     Department for a fiscal year after an unqualified audit 
     opinion on such full financial statements for a fiscal year 
     is first obtained.
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