An amendment to prohibit the use of funds to be used for any account of the Department of Defense (other than accounts excluded by subsection (b)) in excess of the amount made available for such account for fiscal year 2011, unless the financial statements of the Department for fiscal year 2011 are validated as ready for audit within 180 days after the date of the enactment of this Act. Section (b) of the amendment lists accounts that should be excluded by section (a).

At the end of the bill (before the spending reduction amount), insert the following:

Sec. __. (a) Prohibition on Use of Funds.--None of the funds made available by this Act may be used for any account of the Department of Defense (other than accounts excluded by subsection (b)) in excess of the amount made available for such account for fiscal year 2011, unless the financial statements of the Department for fiscal year 2011 are validated as ready for audit within 180 days after the date of the enactment of this Act.

(b) Accounts Excluded.--The following accounts are excluded from the prohibition in subsection (a):

(1) Military personnel, reserve personnel, and National Guard personnel accounts of the Department of Defense.

(2) The Defense Health Program account.

(c) Validation Defined.--In this section, the term “validation”, with respect to the auditability of financial statements, means a determination, following an examination, that the financial statements comply with generally accepted accounting principles and applicable laws and regulations and reflect reliable internal controls.

(d) Waiver.--The President may waive subsection (a) with respect to a component or program of the Department if the President certifies that applying the subsection to that component or program would harm national security or members of the Armed Forces who are in combat.