The Lacuna Project

lacuna (n.) a gap in a record where something should be

Independent research. Not affiliated with any government, agency, or company.

Exhibit 296

National Defense Authorization Act for Fiscal Year 2024, Pub. L. 118-31, secs. 920, 1004, 1005

Exhibit 296 ยท Statute

National Defense Authorization Act for Fiscal Year 2024, Pub. L. 118-31, secs. 920, 1004, 1005

each component of the Department of Defense shall be subject to an independent audit. Any such component that fails to be subject to such an audit during any fiscal year shall have 1.5 percent of unobligated amounts available for the component be cancelled and returned to the general fund of the Treasury for deficit reduction

Sec. 1005 requires an unqualified opinion by 31 December 2028; sec. 1004 requires each component to be independently audited in FY2024 and nine fiscal years after, on pain of cancellation of 1.5 percent of unobligated amounts (military personnel and Defense Health Program accounts excluded); sec. 920 requires audit-remediation metrics by 30 April 2025 and evaluation of using them in performance evaluations of senior officers and SES.

Source
U.S. Congress
Date
22 December 2023
Quoted from
Sec. 1004(a), 137 Stat. 379
Grade
Primary record
Document
https://www.govinfo.gov/content/pkg/PLAW-118publ31/html/PLAW-118publ31.htm
Accessed
2026-11-09
Cited by
Findings citing this exhibit

Cited by

Finding DEF-3.7
Primary record Congress made the full DoD audit annual in the FY2018 National Defense Authorization Act and required an unqualified opinion by 31 December 2028 in the FY2024 Act. The FY2024 Act also requires cancellation of 1.5 percent of unobligated amounts for any component that is not independently audited.