# 119-s-3902: RECEIPTS Act

119-s-3902, RECEIPTS Act, is a 119th Congress bill sponsored by Sen. Ernst, Joni [R-IA] (R-IA); status introduced (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-3902
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3902
- Congress: 119
- Title: RECEIPTS Act
- Status: introduced
- Introduced: 2026-02-24
- Sponsor: Sen. Ernst, Joni [R-IA] (R-IA)
- Cosponsors: 0
- Policy area: Armed Forces and National Security
- Touches household money: no
- Last recorded action: 2026-04-21

## Summary

**clean, auditable DoD financial statements** are the bill's central goal. This bill would tie DoD authority, governance, and modernization funding to whether the Department achieves an external, unqualified audit, and it pushes automation to speed that result. - Would change budget control rules for Defense leaders by raising a DoD-wide transfer limit to the greater of $10 billion or 1 percent of next-year DoD budget authority after an unqualified audit post-2028, and by setting component reprogramming thresholds such as $60 million for procurement and $45 million for operations. - Would impose new qualifications and duties on senior DoD financial officers if a clean audit is not achieved by 2028 and could require shifting non-defense payroll and finance work now done by the Defense Finance and Accounting Service. - Would authorize modernization spending to speed audits, including $150 million for automation and $150 million for business system replacements, require offsets by terminating equal contractor audit-support contracts, and create a DoD Audit Committee plus a mandated independent external auditor. *If enacted, it would authorize up to $300 million for automation and systems replacement while requiring equal contractor offsets, making those investments budget-neutral as specified.*

## Provisions PRIA read

- Bigger DoD reprogramming limits: benefit, high. If enacted and DoD gets an unqualified audit for any year after fiscal year 2028, then in the next fiscal year the Secretary would be able to transfer the larger of $10 billion or 1% of the Department's budget authority without prior notice to Congress. If a military department or Defense agency ge…
- New DoD Audit Committee and auditor: benefit, medium. If enacted, the Secretary of Defense would have to establish an Audit Committee chaired by the Deputy Secretary to select and oversee the audit of DoD financial statements. The Act would require the Department's audit to be performed by an independent external auditor. Appointees named by Armed Ser…
- CPA requirement for senior DoD finance nominees: mixed, medium. If enacted and DoD fails to obtain an unqualified audit opinion for fiscal year 2028 by December 31, 2028, then starting January 1, 2029 nominees for Under Secretary of Defense (Comptroller) and Assistant Secretaries for Financial Management for Army, Navy, and Air Force would be required to be Cer…
- Cut DoD reports and refocus DFAS: mixed, medium. If enacted, the bill would stop certain statutory reporting requirements for a military department once that department's financial statements receive an unqualified audit opinion. The reports include annual and semi‑annual reports named in prior defense laws and some periodic acquisition reports.…
- DoD audit AI and systems funding: mixed, medium. If enacted, the bill would authorize $150 million for automation and artificial intelligence to speed DoD financial audits and $150 million for business system replacements. Those authorizations would be in addition to other funds. If those amounts are appropriated, the Secretary would have to term…
- Move DFAS non‑defense payroll services: mixed, medium. If enacted and DoD fails to obtain an unqualified audit opinion for fiscal year 2028 by December 31, 2028, the Secretary of Defense would be required to transfer DFAS payroll and finance services that DFAS performs for other federal agencies to another U.S. government payroll and finance provider.…

## Related bills

- 119-s-4952: Protecting American Taxpayers Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-1748: Kids Online Safety Act
- 119-s-3971: Small Business Innovation and Economic Security Act
- 119-s-2355: Patients Deserve Price Tags Act
- 119-s-1922: FIREARM Act

## Sources
- [119-s-3902 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3902)

## Related
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-3971: Small Business Innovation and Economic Security Act](https://policyrisk.com/legislation/119-s-3971)
- [119-s-2355: Patients Deserve Price Tags Act](https://policyrisk.com/legislation/119-s-2355)
- [119-s-1922: FIREARM Act](https://policyrisk.com/legislation/119-s-1922)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3902 (as of 2026-04-21).