,,ii  #aai? ,,congress  #b;d ,session   
,s4 #cijb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,febru>y #bd1 #bjbf,ms4
 ,ern/ introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,arm$ ,s]vices  ,a ,,bill  ,to provide =
 auditable f9ancial /atem5ts = !        
,dep>tm5t ( ,def5se1 & = o!r purposes4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,review+ ,e ,*eck & ,ea* ,invoice     
,pur*as+ ,troops' ,supplies ,act or !   
,,receipts ,act4  #b4 ,f9d+s ,congress  
makes ! foll[+ f9d+s3 7#a7 ,section #i (
 ,article ,i ( ! ,con/itution ( ! ,unit$
 ,/ates requires all ag5cies ( ! ,f$]al 
,gov]nm5t1 includ+ ! ,dep>tm5t (        
,def5se1 to publi% a regul> ,/atem5t &  
,acc\nt ( ! ,receipts & ,exp5ditures (  
all public ,money4  7#b7 ,section       
#ceae7;a7 ( title #ca1 ,unit$ ,/ates    
,code1 requires ! ag5cies ( ! ,f$]al    
,gov]nm5t1 includ+ ! ,dep>tm5t (        
,def5se1 to pres5t auditable f9ancial   
/atem5ts beg9n+ n lat] ?an ,m>* #a1     
#bjjc4 ,! ,dep>tm5t has n compli$ ) ?is 

law4  7#c7 ,! ,f$]al ,f9ancial          
,managem5t ,improvem5t ,act ( #aiif     
7title ,,viii ( division ,a ( ,public   
,law #ajd-bjh2 #ca ,u4,s4,c4 #ceab note7
 requires f9ancial sy/ems acquir$ by !  
,f$]al ,gov]nm5t1 includ+ ! ,dep>tm5t ( 
,def5se1 to be able to provide in=mation
 to lead]s to manage & control ! co/ (  
,gov]nm5t4 ,! ,dep>tm5t has n compli$ ) 
?is law4  7#d7 ,! f9ancial managem5t ( !
 ,dep>tm5t ( ,def5se has be5 on !       
,high-,risk li/ ( ! ,gov]nm5t           
,acc\ntability ,(fice1 :i* means t !    
,dep>tm5t is n consi/5tly able to       
control co/s2 ensure basic              
acc\ntability2 anticipate future co/s & 
claims on ! budget2 measure p]=mance2   
ma9ta9 funds control2 & prev5t & detect 
fraud1 wa/e1 & abuse4  7#e7 ,9 #bjje1 ! 
,dep>tm5t ( ,def5se creat$ a ,f9ancial  
,improvem5t & ,audit ,read9ess 7,,fi>7  
,plan1 ov]se5 by a directorate )9 !     
(fice ( ! ,"u ,secret>y ( ,def5se       
7,comptroll]71 to improve ,dep>tm5t     
bus9ess processes ) ! goal ( produc+    

timely1 reliable1 & accurate f9ancial   
in=mation t c\ld g5]ate an audit-ready  
annual f9ancial /atem5t4 ,9 ,decemb]    
#bjje1 t directorate1 kn[n z ! ,,fi>    
,directorate1 issu$ ! fir/ ( a s]ies (  
semiannual reports on ! /atus ( !       
,f9ancial ,improvem5t & ,audit ,read9ess
 ,plan4  7#f7 ,section #ajjc ( !        
,national ,def5se ,au?orization ,act =  
,fiscal ,ye> #bjaj 7,public ,law        
#aaa-hd2 #abc ,/at4 #bdci7 requir$      
regul> /atus reports on ! ,f9ancial     
,improvem5t & ,audit ,read9ess ,plan    
describ$ 9 p>agraph 7#e71 & codifi$ z a 
/atutory requirem5t ! goal ( ! ,plan 9  
ensur+ t ,dep>tm5t ( ,def5se f9ancial   
/atem5ts 7 validat$ z ready = audit n   
lat] ?an ,septemb] #cj1 #bjag4 ,9       
addition1 section #ajje ( ! ,national   
,def5se ,au?orization ,act = ,fiscal    
,ye> #bjac 7,public ,law #aab-bci7      
requir$ t ! /atem5t ( budget>y res\rces 
( ! ,dep>tm5t ( ,def5se be validat$ z   
ready = audit by n lat] ?an ,septemb]   
#cj1 #bjad4 ,! ,dep>tm5t ( ,def5se did n

 meet ^! deadl9es4  7#g7 ,at a ,june    
#bjbe he>+ 9 ! ,committee on ,arm$      
,s]vices ( ! ,s5ate1 ! ,dep>tm5t's ,act+
 ,comptroll] committ$ to audit-ready    
budget /atem5ts = ! ,dep>tm5t ( ,w> by  
#bjbh by /at+1 ,)9 ! next ?ree ye>s1 "u 
! secret>y's guidance1 ! rema9d] ( !    
dep>tm5t w a*ieve ! clean audit op9ion44
  #c4 ,enhanc$ reprogramm+ au?ority     
foll[+ a*ievem5t by ,dep>tm5t ( ,def5se 
& milit>y dep>tm5ts ( audit ) unqualifi$
 op9ion ( its f9ancial /atem5ts = fiscal
 ye>s aft] fiscal ye> #bjbh  7a7        
,dep>tm5t ( ,def5se g5]ally ,if !       
,dep>tm5t ( ,def5se obta9s an audit ) an
 unqualifi$ op9ion on f9ancial /atem5ts 
= any fiscal ye> aft] fiscal ye> #bjbh1 
! limitation on ! total am\nt (         
au?orizations t ! ,secret>y ( ,def5se   
may transf] pursuant to g5]al transf]   
au?ority available to ! ,secret>y 9 !   
national int]e/ 9 ! succe$+ fiscal ye>  
%all be ! great] ( #aj1jjj1jjj1jjj or #a
 p]c5t ( ! total budget au?ority        
available to ! ,dep>tm5t ( ,def5se = t  

succe$+ fiscal ye>4  7b7 ,milit>y       
dep>tm5ts1 def5se ag5cies1 & def5se     
field activities ,if a milit>y dep>tm5t1
 ,def5se ,ag5cy1 or ,dep>tm5t ( ,def5se 
,field ,activity obta9s an audit ) an   
unqualifi$ op9ion on its f9ancial       
/atem5ts = any fiscal ye> aft] fiscal   
ye> #bjbh1 ! ?re%olds = reprogramm+ (   
funds ( su* milit>y dep>tm5t1 ,def5se   
,ag5cy1 or ,dep>tm5t ( ,def5se ,field   
,activity1 z ! case may be1 )\t prior   
notice to ,congress = ! succe$+ fiscal  
ye> %all be deem$ to be ! ?re%olds z    
foll[s3 7#a7 ,9 ! case ( an increase or 
decrease to ! program base am\nt = a    
procurem5t program1 #fj1jjj1jjj4  7#b7  
,9 ! case ( an increase or decrease to !
 program base am\nt = a rese>* program1 
#cj1jjj1jjj4  7#c7 ,9 ! case ( an       
increase or decrease to ! am\nt = a     
budget activity = op]ation & ma9t5ance1 
#de1jjj1jjj4  7#d7 ,9 ! case ( an       
increase or decrease to ! am\nt = a     
budget activity = milit>y p]sonnel1     
#cj1jjj1jjj4  7c7 ,rule ( con/ruction   

,no?+ 9 ?is section %all be con/ru$ to  
alt] or revise any requirem5t 7o!r ?an a
 ?re%old am\nt7 = notice to ,congress on
 transf]s cov]$ by subsection 7a7 or    
reprogramm+s cov]$ by subsection 7b7 "u 
any o!r provision ( law4  7d7           
,def9itions ,9 ?is section1 ! t]ms      
program base am\nt1 procurem5t program1 
rese>* program1 & budget activity h !   
mean+s giv5 su* t]ms 9 *apt] #f ( volume
 #c ( ! ,f9ancial ,managem5t ,regulation
 ( ! ,dep>tm5t ( ,def5se 7,do,d         
#gjjj4ad,r71 dat$ ,m>* #bjaa1 or any    
successor regulation4  #d4 ,cessation ( 
applicability ( report+ requirem5ts     
reg>d+ ! f9ancial /atem5ts ( ! ,dep>tm5t
 ( ,def5se aft] obta9+ a clean audit    
op9ion  7a7 ,cessation ( applicability  
7#a7 ,milit>y dep>tm5ts ,! f9ancial     
/atem5ts ( a milit>y dep>tm5t %all cease
 to be cov]$ by ! report+ requirem5ts   
specifi$ 9 subsection 7b7 ^u ! issuance 
( an unqualifi$ audit op9ion on su*     
f9ancial /atem5ts4  7#b7 ,dep>tm5t (    
,def5se ,! report+ requirem5ts specifi$ 

9 subsection 7b7 %all cease to be       
effective :5 an unqualifi$ audit op9ion 
is issu$ on ! f9ancial /atem5ts ( !     
,dep>tm5t ( ,def5se1 includ+ ea* ( !    
milit>y dep>tm5ts & ! o!r report+       
entities def9$ by ! ,(fice ( ,managem5t 
& ,budget4  7b7 ,report+ requirem5ts ,! 
report+ requirem5ts specifi$ 9 ?is      
subsection are ! foll[+3 7#a7 ,!        
requirem5t = annual reports 9 section   
#hib7;b7 ( ! ,ike ,skelton ,national    
,def5se ,au?orization ,act = ,fiscal    
,ye> #bjaa 7,public ,law #aaa-chc2 #abd 
,/at4 #dcaa74  7#b7 ,! requirem5t =     
semi-annual reports 9 section #ajjc7;b7 
( ! ,national ,def5se ,au?orization ,act
 = ,fiscal ,ye> #bjaj 7,public ,law     
#aaa-hd2 #abc ,/at4 #bddj74  7#c7 ,!    
requirem5t = annual reports 9 section   
#hag7;d7 ( ! ,bob ,/ump ,national       
,def5se ,au?orization ,act = ,fiscal    
,ye> #bjjc 7,public ,law #ajg-cad2 #aaf 
,/at4 #bfaj74  7#d7 ,! requirem5t =     
p]iodic reports 9 section #ijh7;b7 ( !  
,def5se ,acquisition ,improvem5t ,act ( 

#aihf 7,public ,law #ii-ejj2 #ajj ,/at4 
#aghc-adj2 #aj ,u4,s4,c4 #bcbf note7 &  
duplicate requirem5ts z provid$ = 9     
section #f ( ! ,def5se ,te*nical        
,corrections ,act ( #aihg 7,public ,law 
#ajj-bf2 #aja ,/at4 #bgd2 #aj ,u4,s4,c4 
#bcjb note74  #e4 ,additional duties &  
qualifications = failure to obta9 audits
 ) unqualifi$ op9ion ( fiscal ye> #bjbh 
f9ancial /atem5ts ( ! ,dep>tm5t (       
,def5se  7a7 ,9 g5]al ,if ! ,dep>tm5t ( 
,def5se fails to obta9 an audit ) an    
unqualifi$ op9ion on its f9ancial       
/atem5ts = fiscal ye> #bjbh by ,decemb] 
#ca1 #bjbh1 ! foll[+ %all take effect on
 ,janu>y #a1 #bjbi3 7#a7 ,additional    
qualifications & duties ( ,,usd         
7,comptroll]7  7,a7 ,qualifications ,any
 individual nom9at$ = appo9tm5t to !    
position ( ,"u ,secret>y ( ,def5se      
7,comptroll]7 "u section #ace ( title   
#aj1 ,unit$ ,/ates ,code1 %all be an    
individual :o is a ,c]tifi$ ,public     
,acc\ntant 7,,cpa7 & has s]v$-- 7i7 z ! 
*ief f9ancial (fic] or equival5t        

position ( a ,f$]al or ,/ate ag5cy t has
 receiv$ an audit ) an unqualifi$ op9ion
 on su* ag5cy's f9ancial /atem5ts dur+ !
 "t ( su* individual's s]vice2 or  7ii7 
z ! *ief f9ancial (fic] or equival5t    
position ( a public company t has       
receiv$ an audit ) an unqualifi$ op9ion 
on su* company's f9ancial /atem5ts dur+ 
! "t ( su* individual's s]vice4  7,b7   
,duties & p[]s ,! duties & p[]s ( !     
individual s]v+ z ,"u ,secret>y (       
,def5se 7,comptroll]7 %all include1 9   
addition to ! duties & p[]s specifi$ 9  
section #ace7;c7 ( title #aj1 ,unit$    
,/ates ,code1 su* duties & p[]s )       
respect to ! f9ancial managem5t ( !     
,dep>tm5t ( ,def5se z ! ,deputy         
,secret>y ( ,def5se 7act+ 9 ! capacity (
 ,*ief ,managem5t ,(fic] ( ! ,dep>tm5t (
 ,def5se7 or a successor (ficial 9 !    
,dep>tm5t ( ,def5se 7act+ 9 su*         
capacity7 may prescribe4  7#b7          
,additional qualifications &            
responsibilities ( ,,asa = ,f9ancial    
,managem5t  7,a7 ,qualifications ,any   

individual nom9at$ = appo9tm5t to !     
position ( ,assi/ant ,secret>y ( ! ,army
 = ,f9ancial ,managem5t "u section #gjaf
 ( title #aj1 ,unit$ ,/ates ,code1 %all 
be an individual :o is a ,c]tifi$       
,public ,acc\ntant 7,,cpa7 & :o has     
s]v$-- 7i7 z ! *ief f9ancial (fic] or   
equival5t position ( a ,f$]al or ,/ate  
ag5cy t has receiv$ an audit ) an       
unqualifi$ op9ion on su* ag5cy's        
f9ancial /atem5ts dur+ ! "t ( su*       
individual's s]vice2 or  7ii7 z ! *ief  
f9ancial (fic] or equival5t position ( a
 public company t has receiv$ an audit )
 an unqualifi$ op9ion on su* company's  
f9ancial /atem5ts dur+ ! "t ( su*       
individual's s]vice4  7,b7              
,responsibilities ,! responsibilities ( 
! individual s]v+ z ,assi/ant ,secret>y 
( ! ,army = ,f9ancial ,managem5t %all   
include1 9 addition to !                
responsibilities specifi$ 9 section     
#gjaf7;b77#d7 ( title #aj1 ,unit$ ,/ates
 ,code1 su* responsibilities z ! ,deputy
 ,secret>y ( ,def5se 7act+ 9 ! capacity 

( ,*ief ,managem5t ,(fic] ( ! ,dep>tm5t 
( ,def5se7 or a successor (ficial 9 !   
,dep>tm5t ( ,def5se 7act+ 9 su*         
capacity7 may prescribe4  7#c7          
,additional qualifications &            
responsibilities ( ,,asn = ,f9ancial    
,managem5t  7,a7 ,qualifications ,any   
individual nom9at$ = appo9tm5t to !     
position ( ,assi/ant ,secret>y ( ! ,navy
 = ,f9ancial ,managem5t "u section #hjaf
 ( title #aj1 ,unit$ ,/ates ,code1 %all 
be an individual :o is a ,c]tifi$       
,public ,acc\ntant 7,,cpa7 & :o has     
s]v$-- 7i7 z ! *ief f9ancial (fic] or   
equival5t position ( a ,f$]al or ,/ate  
ag5cy t has receiv$ an audit ) an       
unqualifi$ op9ion on su* ag5cy's        
f9ancial /atem5ts dur+ ! "t ( su*       
individual's s]vice2 or  7ii7 z ! *ief  
f9ancial (fic] or equival5t position ( a
 public company t has receiv$ an audit )
 an unqualifi$ op9ion on su* company's  
f9ancial /atem5ts dur+ ! "t ( su*       
individual's s]vice4  7,b7              
,responsibilities ,! responsibilities ( 

! individual s]v+ z ,assi/ant ,secret>y 
( ! ,navy = ,f9ancial ,managem5t %all   
include1 9 addition to !                
responsibilities specifi$ 9 section     
#hjaf7;b77#d7 ( title #aj1 ,unit$ ,/ates
 ,code1 su* responsibilities z ! ,deputy
 ,secret>y ( ,def5se 7act+ 9 ! capacity 
( ,*ief ,managem5t ,(fic] ( ! ,dep>tm5t 
( ,def5se7 or a successor (ficial 9 !   
,dep>tm5t ( ,def5se 7act+ 9 su*         
capacity7 may prescribe4  7#d7          
,additional qualifications &            
responsibilities ( ,,asaf = ,f9ancial   
,managem5t  7,a7 ,qualifications ,any   
individual nom9at$ = appo9tm5t to !     
position ( ,assi/ant ,secret>y ( ! ,air 
,=ce = ,f9ancial ,managem5t "u section  
#ijaf ( title #aj1 ,unit$ ,/ates ,code1 
%all be an individual :o is a ,c]tifi$  
,public ,acc\ntant 7,,cpa7 & :o has     
s]v$-- 7i7 z ! *ief f9ancial (fic] or   
equival5t position ( a ,f$]al or ,/ate  
ag5cy t has receiv$ an audit ) an       
unqualifi$ op9ion on su* ag5cy's        
f9ancial /atem5ts dur+ ! "t ( su*       

individual's s]vice2 or  7ii7 z ! *ief  
f9ancial (fic] or equival5t position ( a
 public company t has receiv$ an audit )
 an unqualifi$ op9ion on su* company's  
f9ancial /atem5ts dur+ ! "t ( su*       
individual's s]vice4  7,b7              
,responsibilities ,! responsibilities ( 
! individual s]v+ z ,assi/ant ,secret>y 
( ! ,air ,=ce = ,f9ancial ,managem5t    
%all include1 9 addition to !           
responsibilities specifi$ 9 section     
#ijaf7;b77#d7 ( title #aj1 ,unit$ ,/ates
 ,code1 su* responsibilities z ! ,deputy
 ,secret>y ( ,def5se 7act+ 9 ! capacity 
( ,*ief ,managem5t ,(fic] ( ! ,dep>tm5t 
( ,def5se7 or a successor (ficial 9 !   
,dep>tm5t ( ,def5se 7act+ 9 su*         
capacity7 may prescribe4  7b7 ,public   
company def9$ ,9 ?is section1 ! t]m     
public company has ! mean+ giv5 ! t]m   
issu] 9 section #b7;a77#g7 ( !          
,s>banes-,oxley ,act ( #bjjb 7#ae       
,u4,s4,c4 #gbja7g774  #f4 ,requir+ !    
,secret>y ( ,def5se to transf]          
non-def5se op]ations ( ! ,def5se ,f9ance

 & ,acc\nt+ ,s]vice 7,,dfas7 aft]       
failure to obta9 audits ) unqualifi$    
op9ion ( fiscal ye> #bjbh f9ancial      
/atem5ts ( ! ,dep>tm5t ( ,def5se  7a7 ,9
 g5]al ,if ! ,dep>tm5t ( ,def5se fails  
to obta9 an audit ) an unqualifi$ op9ion
 on its f9ancial /atem5ts = fiscal ye>  
#bjbh by ,decemb] #ca1 #bjbh1 !         
,secret>y ( ,def5se %all1 9 coord9ation 
) ! ,secret>y ( ! ,treasury & !         
,director ( ! ,(fice ( ,managem5t &     
,budget 7,,omb71 transf] ! non-def5se   
payroll & f9ance s]vices p]=m$ by       
,def5se ,f9ance & ,acc\nt+ ,s]vice      
7,,dfas7 to ano!r payroll & f9ance      
s]vice 9 ! ,unit$ ,/ates ,gov]nm5t4  7b7
 ,def9ition ,! t]m non-def5se payroll & 
f9ance s]vices-- 7#a7 ref]s to s]vices  
,,dfas provides = o!r ,f$]al ag5cies o!r
 ?an ! ,dep>tm5t ( ,def5se1 includ+ !   
,dep>tm5t ( ,heal? & ,human ,s]vices2 & 
7#b7 does n ref] to any payroll & f9ance
 s]vices provid$ = milit>y retirees1 !  
,dep>tm5t ( ,vet]ans ,affairs1 or !     
,executive ,(fice ( ! ,presid5t4  #g4   

,*ange 9 mission /atem5t = ,,dfas ,!    
,secret>y %all direct ,,dfas to am5d its
 mission /atem5t & vision to incorporate
 ! foll[+ pr9ciples3 7#a7 ,,dfas is a   
critical "p ( ! ,unit$ ,/ates milit>y's 
f9ancial managem5t & acc\nt+ team & is n
 solely provid+ a pay & f9ance s]vice to
 ! milit>y s]vices4  7#b7 ,,dfas is     
jo9tly responsible ) ! milit>y s]vices  
=-- 7,a7 acc\nt+ = milit>y sp5d+ by     
accurately & timely record+1 analyz+1   
summ>iz+1 & classify+ milit>y s]vice    
f9ancial transactions2  7,b7 ensur+     
milit>y s]vice f9ancial transactions are
 record$ 9 ! milit>y s]vices' f9ancial  
/atem5ts2 &  7,c7 a*iev+ an unqualifi$  
audit op9ion = ! ,dep>tm5t ( ,def5se's  
f9ancial /atem5ts4  #h4 ,au?orization = 
artificial intellig5ce1 includ+ ag5tic  
artificial intellig5ce1 to obta9 audits 
) unqualifi$ op9ion ( fiscal ye> #bjbh  
f9ancial /atem5ts ( ! ,dep>tm5t (       
,def5se  7a7 ,s5se ( ,congress ,x is !  
s5se ( ,congress t ! ,dep>tm5t ( ,def5se
 %\ld1 to ! maximum ext5t practicable1  

utilize te*nology & s(tw>e to automate  
its ef=ts to prep>e & audit its f9ancial
 /atem5ts & m9imize ! use ( additional  
contractor p]sonnel = ?is function4  7b7
 ,au?orization ( appropriations ,9      
addition to am\nts o!rwise available1   
!re is au?oriz$ to be appropriat$ = !   
,dep>tm5t ( ,def5se ! foll[+ sums3 7#a7 
#aej1jjj1jjj = ! deploym5t ( automation 
& artificial intellig5ce to accel]ate ! 
audits ( ! f9ancial /atem5t ( !         
,dep>tm5t4  7#b7 #aej1jjj1jjj = bus9ess 
sy/ems replacem5ts to accel]ate &       
improve ! accuracy ( ! f9ancial /atem5ts
 ( ! ,dep>tm5t ( ,def5se pursuant to    
*apt] #i;,a & section #bbbb ( title #aj1
 ,unit$ ,/ates ,code4  7c7 ,(fset       
requir$ ,! ,secret>y ( ,def5se %all     
t]m9ate = conv5i5ce exi/+ contracts =   
contractor support = consult+ s]vices   
reg>d+ ! audit & prep>ation ( f9ancial  
/atem5ts 9 am\nts equal to am\nts       
appropriat$ pursuant to subsection 7b74 
#i4 ,e/abli%m5t ( ,dep>tm5t ( ,def5se   
,audit ,committee & am5dm5t ( ,dep>tm5t 

( ,def5se ,inspector ,g5]al role 9 audit
 ( f9ancial /atem5ts  7a7 ,e/abli%m5t ,!
 ,secret>y ( ,def5se %all e/abli% a     
committee to be kn[n z ! ,audit         
,committee to select & ov]see ! audit ( 
! f9ancial /atem5ts ( ! ,dep>tm5t z     
p]=m$ by an indep5d5t ext]nal auditor4  
7b7 ,memb]%ip ,! ,audit ,committee %all 
be compos$ ( ! foll[+ memb]s3 7#a7 ,!   
,deputy ,secret>y ( ,def5se1 :o %all    
s]ve z ! ,*airman ( ! ,audit ,committee4
  7#b7 ,! ,*ief ,in=mation ,(fic] ( !   
,dep>tm5t ( ,def5se4  7#c7 ,! ,deputy   
,inspector ,g5]al 7,audit7 ( ! ,dep>tm5t
 ( ,def5se4  7#d7 ,an individual appo9t$
 by ! ,*airman ( ! ,committee on ,arm$  
,s]vices ( ! ,s5ate4  7#e7 ,an          
individual appo9t$ by ! ,rank+ ,memb] ( 
! ,committee on ,arm$ ,s]vices ( !      
,s5ate4  7#f7 ,an individual appo9t$ by 
! ,*airman ( ! ,committee on ,arm$      
,s]vices ( ! ,h\se ( ,repres5tatives4   
7#g7 ,an individual appo9t$ by ! ,rank+ 
,memb] ( ! ,committee on ,arm$ ,s]vices 
( ! ,h\se ( ,repres5tatives4  7#h7 ,an  

individual appo9t$ by ! ,secret>y (     
,def5se f ! ,def5se ,bus9ess ,bo>d4  7c7
 ,exclud$ individuals ,! ,audit         
,committee %all n include ! foll[+      
individuals curr5tly s]v+ 9 ! foll[+    
roles3 7#a7 ,! ,"u ,secret>y ( ,def5se  
7,comptroll]7_/,*ief ,f9ancial ,(fic]4  
7#b7 ,! ,deputy ,"u ,secret>y ( ,def5se 
7,comptroll]74  7#c7 ,! ,director1      
,def5se ,f9ance & ,acc\nt+ ,s]vice      
7,,dfas74  7d7 ,qualification ,memb]s ( 
! ,audit ,committee appo9t$ by !        
,*airman ( ! ,committee on ,arm$        
,s]vices ( ! ,s5ate & ! ,*airman ( !    
,committee on ,arm$ ,s]vices ( ! ,h\se (
 ,repres5tatives %all be appo9t$ to !   
,commission f among individuals :o are  
,c]tifi$ ,public ,acc\ntants 7,c,p,as7 &
 :o h demon/rat$ k & exp]i5ce 9 ! audit 
( ,f$]al ag5cy f9ancial /atem5ts4  7e7  
,audits by ag5cies ,section #ceba7;a7 ( 
title #ca1 ,unit$ ,/ates ,code1 is      
am5d$-- 7#a7 by ins]t+ 7#a7 aft] 7a72 & 
7#b7 by add+ at ! end ! foll[+ p>agraph3
  7#b7 ,! audit requir$ "u p>agraph 7#a7

 = ! ,dep>tm5t ( ,def5se %all be p]=m$  
by an indep5d5t ext]nal auditor4  4