[Congressional Record Volume 167, Number 194 (Thursday, November 4, 2021)]
[Senate]
[Pages S7939-S7940]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 4436. Mr. GRASSLEY (for himself, Mr. Sanders, and Mr. Braun) 
submitted an amendment intended to be proposed to amendment SA 3867 
submitted by Mr. Reed and intended to be proposed to the bill H.R. 
4350, to authorize appropriations for fiscal year 2022 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. DEFENSE FINANCIAL SYSTEMS COMMISSION.

       (a) Establishment.--There is established in the legislative 
     branch the Defense Financial Systems Commission (in this 
     section referred to as the ``Commission'').
       (b) Duties.--
       (1) In general.--The Commission shall--
       (A) review the financial management systems of the 
     Department of Defense, including policies, procedures, and 
     past and planned investments;
       (B) review the spending of the Department on financial 
     management systems, including new investments, operations and 
     maintenance, and legacy systems;
       (C) determine which financial management systems of the 
     Department meet the standards described in paragraph (2);
       (D) make recommendations to the Secretary of Defense and 
     the secretaries of the military departments with respect to--
       (i) which financial management systems need to be replaced 
     or modified, and what new systems are needed, to ensure that 
     the financial management systems of the Department meet the 
     standards described in paragraph (2); and
       (ii) improving such systems and related processes to ensure 
     effective internal control and ability to achieve auditable 
     financial statements and meet other financial management and 
     operational needs, including, as appropriate, recommendations 
     for both short-term and long-term actions; and
       (E) assess the progress of the Department of Defense in 
     implementing any previous recommendations of the Commission.
       (2) Standards described.--A financial management system 
     meets the standards described in this paragraph if the 
     system--
       (A) complies with--
       (i) the accounting principles, standards, and requirements 
     prescribed under section 3511 of title 31, United States 
     Code;
       (ii) the most recent governmentwide financial management 
     plan prepared under section 3512 of that title; and
       (iii) guidance and recommendations made by the Comptroller 
     General of the United States, the Inspector General of the 
     Department of Defense, and other auditors;
       (B) addresses the findings of financial statement audits; 
     and
       (C) provides reliable, useful, and timely information to 
     support the preparation of auditable financial statements and 
     meet other financial management and operational needs, 
     including, as appropriate, with respect to both short-term 
     and long-term actions.
       (3) Report required.--Not later than March 31 and September 
     30 of fiscal year 2022 and each fiscal year thereafter, the 
     Commission shall submit to the Secretary of Defense, the 
     secretaries of the military departments, Congress, and the 
     Comptroller General of the United States a report that 
     includes--
       (A) the findings of the reviews conducted under 
     subparagraphs (A) and (B) of paragraph (1);
       (B) the determinations required by subparagraph (C) of that 
     paragraph;
       (C) the recommendations required by subparagraph (D) of 
     paragraph (1);
       (D) the results of the assessment required by subparagraph 
     (E) of that paragraph; and
       (E) a description of the work the Commission plans to 
     conduct during the six-month period following submission of 
     the report.
       (c) Commission Membership.--
       (1) Number and appointment.--The Commission shall be 
     composed of three members appointed by the Comptroller 
     General of the United States.
       (2) Qualifications; representation.--In appointing members 
     of the Commission, the Comptroller General shall include 
     individuals--
       (A) knowledgeable of accounting, auditing, financial 
     management, information technology, data science, change 
     management, and the operating environment of the Department 
     of Defense; and
       (B) to the extent feasible, who have relevant experience 
     based in--
       (i) the Department;
       (ii) the Federal Government (other than the Department); 
     and
       (iii) the private sector.
       (3) Terms.--
       (A) In general.--A member of the Commission shall be 
     appointed for a term of 3 years, except that the Comptroller 
     General shall designate staggered terms for the members first 
     appointed.
       (B) Vacancies.--
       (i) In general.--A vacancy in the Commission shall be 
     filled in the manner in which the original appointment was 
     made.
       (ii) Members appointed to fill vacancies.--Any member of 
     the Commission appointed to fill a vacancy occurring before 
     the expiration of the term for which the member's predecessor 
     was appointed shall be appointed only for the remainder of 
     that term.
       (iii) Continuation of service till successor takes 
     office.--A member of the Commission may serve after the 
     expiration of that member's term until a successor has taken 
     office.
       (4) Chairperson; vice chairperson.--
       (A) In general.--The Comptroller General shall designate a 
     member of the Commission as the Chairperson and a member of 
     the Commission as the Vice Chairperson at the time of their 
     appointment and for that term of appointment.
       (B) Vacancies.--If the member of the Commission designated 
     under subparagraph (A) as the Chairperson or the Vice 
     Chairperson leaves the Commission before the end of the 
     member's term, the Comptroller General may designate another 
     member of the Commission as the Chairperson or the Vice 
     Chairperson for the remainder of the term of that member's 
     term.
       (d) Meetings.--The Commission shall meet at the call of the 
     Chairperson.
       (e) Compensation and Employment Status of Members and 
     Staff.--
       (1) Compensation of members.--A member of the Commission 
     who is not an officer or employee of the Federal Government 
     shall be compensated at a rate equal to the daily equivalent 
     of the annual rate of basic pay prescribed for level IV of 
     the Executive Schedule under section 5315 of title 5, United 
     States Code, for each day (including travel time) during 
     which the member is engaged in the performance of the duties 
     of the Board.
       (2) Travel expenses.--A member of the Commission may be 
     paid travel expenses, including per diem in lieu of 
     subsistence, at rates authorized for employees of agencies 
     under subchapter I of chapter 57 of title 5, United States 
     Code, while away from the member's home or regular place of 
     business in the performance of services for the Commission, 
     as authorized by the chairperson of the Commission.
       (3) Financial disclosure requirements.--A member of the 
     Commission shall be considered an employee of Congress whose 
     compensation is disbursed by the Secretary of the Senate for 
     purposes of applying title I of the Ethics in Government Act 
     of 1978 (5 U.S.C. App.), except that a member of the 
     Commission is required to file public financial disclosure 
     reports without regard to their number of days of service or 
     rate of pay.
       (4) Members employed by other agencies.--The employment 
     status and pay of a member of the Commission who is employed 
     by another Federal agency shall not be affected by the 
     service of the member on the Commission.
       (5) Pay and benefits of staff of commission.--
       (A) In general.--Subject to subparagraph (B), an employee 
     of the Commission (other than a member of the Commission) 
     shall, for purposes of pay and employment benefits, rights, 
     and privileges, be treated as an employee of the Senate.
       (B) Congressional accountability act of 1995.--For purposes 
     of the Congressional Accountability Act of 1995 (2 U.S.C. 
     1301 et seq.), with respect to provisions of law covered by 
     part A of title II of that Act (2 U.S.C. 1311 et seq.)--
       (i) an employee of the Commission shall be considered to be 
     an employee of the Senate, as defined in section 3 of that 
     Act (2 U.S.C. 1301); and
       (ii) the Commission shall be considered to be the employing 
     office, as defined in that section, for that employee.
       (6) Not treated as employees of government accountability 
     office.--Members and employees of the Commission may not be 
     treated as employees of the Government Accountability Office 
     for any purpose.
       (f) Director and Staff; Experts and Consultants.--The 
     Commission shall hire such staff and engage such experts and 
     consultants knowledgeable of accounting, internal controls, 
     auditing, financial management, information technology, data 
     science, change management, and the operating environment of 
     the Department of Defense, as may be necessary to carry out 
     the duties of the Commission.
       (g) Powers and Authorities.--Subject to such review as the 
     Comptroller General deems necessary to assure the efficient 
     administration of the Commission, the Commission may--
       (1) employ and fix the compensation of an Executive 
     Director (subject to the approval of the Comptroller General) 
     and such other personnel as may be necessary to carry out the 
     duties of the Commission without regard to the provisions of 
     subchapter I of chapter

[[Page S7940]]

     33 of title 5, United States Code, governing appointments in 
     the competitive service;
       (2) seek such assistance and support as may be required in 
     the performance of the duties of the Commission from 
     appropriate Federal and State agencies;
       (3) enter into such contracts or make such other 
     arrangements as may be necessary for the conduct of the work 
     of the Commission without regard to the requirements of 
     section 6101 of title 41, United States Code;
       (4) make advance, progress, and other payments that relate 
     to the work of the Commission;
       (5) provide transportation and subsistence for members, 
     staff, and persons serving without compensation; and
       (6) prescribe such rules and regulations as the Commission 
     deems necessary with respect to the internal organization and 
     operation of the Commission.
       (h) Obtaining Information From Other Federal Agencies.--
       (1) Requests from commission.--The Commission may secure 
     directly from any Federal agency information necessary to 
     enable the Commission to carry out this section.
       (2) Deadline for responses.--The head of a Federal agency 
     shall, not later than 30 days after receiving a request for 
     information from the Commission under paragraph (1) (unless 
     the Chairperson of the Commission agrees to a different 
     schedule), provide that information to the Commission.
       (i) Oversight by Government Accountability Office.--
       (1) Consultation with government accountability office.--
     The Commission shall, not less frequently than once each 
     month, consult with the Comptroller General on the status of 
     its reviews, analysis, findings and recommendations, and 
     related subjects.
       (2) Access of government accountability office to 
     information.--The Comptroller General shall have access to 
     all deliberations, records, data, and personnel of the 
     Commission, immediately upon request.
       (3) Periodic audits.--The Commission shall be subject to 
     periodic audit by the Comptroller General.
       (4) Reports by government accountability office to 
     congress.--Not later than 90 days after the Commission 
     submits each report required by subsection (b)(3), the 
     Comptroller General shall submit to Congress a report on the 
     work of the Commission and the implementation by the 
     Department of Defense of the recommendations of the 
     Commission.
       (j) Applicability of Federal Advisory Committee Act.--The 
     Federal Advisory Committee Act (5 U.S.C. App) shall not apply 
     to the Commission.
       (k) Funding.--
       (1) In general.--Of amounts appropriated to any entity 
     within the Department of Defense for operation and 
     maintenance for fiscal year 2022 and each fiscal year 
     thereafter until the fiscal year in which the Commission 
     terminates under subsection (l), the Secretary of Defense 
     shall transfer to the Commission an amount determined with 
     the concurrence of the Comptroller General, which may not 
     exceed $10,000,000, for expenses the Commission determines 
     are necessary to carry out this section.
       (2) Lack of concurrence.--If the Comptroller General does 
     not concur with the Secretary with respect to the amount to 
     be transferred to the Commission under paragraph (1), the 
     Secretary shall, not later than 5 calendar days after 
     receiving notice that the Comptroller General does not 
     concur, submit to the Commission, the Comptroller General, 
     and Congress a report explaining the reasons for the amount 
     transferred by the Secretary to the Commission. The 
     Commission shall post the report on a publicly available 
     internet website of the Commission.
       (3) Availability.--Amounts transferred to the Commission 
     under paragraph (1) shall remain available until expended.
       (l) Sunset.--The Commission shall terminate on the earlier 
     of--
       (1) the date that is 90 days after the Commission 
     determines and report to Congress that the financial 
     management systems of the Department of Defense are in 
     compliance with the standards described in subsection (b)(2); 
     and
       (2) the date that is five years after the date of the 
     enactment of this Act.
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