[Congressional Record Volume 166, Number 121 (Wednesday, July 1, 2020)]
[Senate]
[Page S4162]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2419. Mr. SANDERS submitted an amendment intended to be proposed 
to amendment SA 2301 proposed by Mr. Inhofe to the bill S. 4049, to 
authorize appropriations for fiscal year 2021 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, insert the following:

     SEC. 1003. INCENTIVES FOR THE ACHIEVEMENT BY THE COMPONENTS 
                   OF THE DEPARTMENT OF DEFENSE OF UNQUALIFIED 
                   AUDIT OPINIONS ON THE FINANCIAL STATEMENTS.

       (a) Incentives Required.--Not later than 180 days after the 
     date of the enactment of this Act, the Under Secretary of 
     Defense (Comptroller) shall, acting through the Deputy Chief 
     Financial Officer of the Department of Defense, develop and 
     issue guidance to incentivize the achievement by each 
     department, agency, and other component of the Department of 
     Defense of unqualified audit opinions on their financial 
     statements.
       (b) Report.--Not later than 90 days after the date of the 
     enactment of this Act, the Under Secretary shall submit to 
     the appropriate committees of Congress a report setting forth 
     a description and assessment of current and proposed 
     incentives for the achievement of unqualified audit opinions 
     as described in subsection (a).
       (c) Appropriate Committees of Congress Defined.--In this 
     section, the term ``appropriate committees of Congress'' 
     means--
       (1) the Committee on Armed Services, the Committee on the 
     Budget, and the Committee on Appropriations of the Senate; 
     and
       (2) the Committee on Armed Services, the Committee on the 
     Budget, and the Committee on Appropriations of the House of 
     Representatives.

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