§240g — Title 10 Armed Forces | U.S. Code

Summary

The Secretary of Defense must keep a plan called the "Defense Business Systems Audit Remediation Plan." The plan must list defense business systems the Department will introduce, replace, update, change, or retire for the audit of the full financial statements. It must include a roadmap showing in-service and retirement dates, current cost-to-complete estimates, how systems depend on each other, and spending for operating/maintaining and for acquiring/developing financial management systems for the past five fiscal years. Each year, on the same day the Department submits its audited financial statements required under section 240a, the Secretary must send an updated report on the plan to the congressional defense committees. The term "defense business system" is defined in section 2222(i)(1)(A) of this title.

Title 10, §240g

Armed Forces — Source: USLM XML via OLRC

(a)The Secretary of Defense shall maintain a plan, to be known as the “Defense Business Systems Audit Remediation Plan”. Such plan shall include a current accounting of the defense business systems of the Department of Defense that will be introduced, replaced, updated, modified, or retired in connection with the audit of the full financial statements of the Department, including a comprehensive roadmap that displays—

(1)in-service, retirement, and other pertinent dates for affected defense business systems;

(2)current cost-to-complete estimates for each affected defense business system;

(3)dependencies both between the various defense business systems and between the introduction, replacement, update, modification, and retirement of such systems;

(4)the amount spent by the Department on operating and maintaining financial management systems during the preceding five fiscal years; and

(5)the amount spent by the Department on acquiring or developing new financial management systems during such five fiscal years.

(b)On the same date as the date of the submission of the audited financial statements of the Department of Defense required pursuant to section 240a of this title each year, the Secretary of Defense shall submit to the congressional defense committees an updated annual report on the Defense Business Systems Audit Remediation Plan under subsection (a).

(c)In this section, the term “defense business system” has the meaning given such term in section 2222(i)(1)(A) of this title.

Notes & Related Subsidiaries

Editorial Notes

Amendments

2025—Subsec. (b). Pub. L. 119–60 amended subsec. (b) generally. Prior to amendment, subsec. (b) related to annual reports and semiannual briefings on the Defense Business Systems Audit Remediation Plan. 2021—Subsec. (a)(3). Pub. L. 117–81 substituted a semicolon for “; and” at end. Subsec. (a)(4), (5). Pub. L. 116–283 added pars. (4) and (5).

§240g Defense Business Audit Remediation Plan

Summary

Title 10, §240g

Notes & Related Subsidiaries

Editorial Notes

Amendments

Citations & Metadata