Title 10Armed ForcesRelease 119-73

§240e Audits: use of commercial data integration and analysis products in preparing audits

Title 10 › Subtitle Subtitle A— - General Military Law › Part PART I— - ORGANIZATION AND GENERAL MILITARY POWERS › Chapter CHAPTER 9A— - AUDIT › § 240e

Last updated Apr 6, 2026|Official source

Summary

Secretary of Defense must use chapter 137 competitive buying to get tech/services, commercial IT, to improve data for auditable DoD financials and may use science-and-technology funds, prototypes, test resources to support deployment.

Full Legal Text

Title 10, §240e

Armed Forces — Source: USLM XML via OLRC

(a)The Secretary of Defense shall use competitive procedures under chapter 137 11 See References in Text note below. of this title to procure or develop technologies or services, including those based on commercially available information technologies and services to improve data collection and analyses to support preparation of auditable financial statements for the Department of Defense.
(b)The Secretary of Defense may use science and technology funding, prototypes, and test and evaluation resources as appropriate in support of deployment of technologies and services as described in subsection (a).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Codification Text of section, as added by Pub. L. 115–91, is based on text of subsecs. (a) and (b) of section 1003 of Pub. L. 114–328, div. A, title X, Dec. 23, 2016, 130 Stat. 2380, which were formerly set out in a note under section 2222 of this title, prior to repeal by Pub. L. 115–91, div. A, title X, § 1002(f)(3), Dec. 12, 2017, 131 Stat. 1542.

References in Text

Chapter 137 of this title, referred to in subsec. (a), was repealed by Pub. L. 116–283, div. A, title XVIII, § 1881(a), Jan. 1, 2021, 134 Stat. 4293, effective Jan. 1, 2022, in conjunction with the transfer and reorganization of acquisition provisions in this title by Pub. L. 116–283, div. A, title XVIII, Jan. 1, 2022, 134 Stat. 4149. For definition of “chapter 137 legacy provisions”, see section 3016 of this title.

Amendments

2018—Pub. L. 115–232 renumbered section 254a of this title as this section. 2017—Subsec. (a). Pub. L. 115–91, § 1002(f)(2)(A), substituted “of this title” for “of title 10, United States Code,” and struck out “, as soon as practicable,” after “develop”. Subsec. (b). Pub. L. 115–91, § 1002(f)(2)(B), substituted “deployment of technologies and services as described in subsection (a)” for “this deployment”.

Reference

Citations & Metadata

Citation

10 U.S.C. § 240e

Title 10Armed Forces

Last Updated

Apr 6, 2026

Release point: 119-73