S.Amdt. 4473

SA 4473. Mr. WYDEN (for himself and Mr. Sanders) submitted an
amendment intended to be proposed by him to the bill S. 2943, to
authorize appropriations for fiscal year 2017 for military activities
of the Department of Defense, for military construction, and for
defense activities of the Department of Energy, to prescribe military
personnel strengths for such fiscal year, and for other purposes; which
was ordered to lie on the table; as follows:

At the end of subtitle A of title X, add the following:

SEC. 1004. IMPROVEMENT OF ABILITY OF THE DEPARTMENT OF
DEFENSE TO OBTAIN AND MAINTAIN CLEAN AUDIT
OPINIONS.

(a) Financial Audit Fund.--The Secretary of Defense shall
establish a fund to be known as the ``Financial Audit Fund''
(in this section referred to as the ``Fund'') for the purpose
of developing systems, processes, and a well-qualified
workforce that will assist the organizations, components, and
elements of the Department of Defense in maintaining
unmodified audit opinions.
(b) Elements.--Amounts in the Fund shall include the
following:
(1) Amounts appropriated to the Fund.
(2) Amounts transferred to the Fund under subsection (d).
(3) Any other amounts authorized for transfer or deposit
into the Fund by law.
(c) Availability.--
(1) In general.--Amounts in the Fund shall be available for
the following:
(A) Program and activities for the development of systems,
processes, and a workforce described in subsection (a) as
approved by the Secretary.
(B) Other missions and activities of the Department, as
identified by the Secretary, if the Secretary determines that
the use of amounts in the Fund for the programs and
activities described in subparagraph (A) will not improve
efforts to maintain unmodified audit options for
organizations, components, and elements of the Department
(2) Transfers from fund.--Amounts in the Fund may be
transferred to any other account of the Department in order
to fund programs, activities, and missions described in
paragraph (1). Any amounts transferred from the Fund to an
account shall be merged with amounts in the account to which
transferred and shall be available subject to the same terms
and conditions as amounts in such account, except that
amounts so transferred shall remain available until expended.
The authority to transfer amounts under this paragraph is in
addition to any other authority of the Secretary to transfer
amounts by law.
(3) Limitation.--Amounts in the Fund may be transferred
under this subsection only to organizations components, and
elements of the Department that have previously obtained
unmodified audit opinions for use by such organizations
components, and elements for purposes specified in paragraph
(1).
(d) Transfers to Fund in Connection With Organizations Not
Having Achieved Qualified Audit Opinions.--
(1) Reduction in amount available.--Subject to paragraph
(2), if during any fiscal year after fiscal year 2019 the
Secretary determines that an organization, component, or
element of the Department has not achieved a qualified
opinion of its statement of budgetary resources for the
calender year ending during such fiscal year--
(A) the amount available to such organization, component,
or element for the fiscal year in which such determination is
made shall be equal to--
(i) the amount otherwise authorized to be appropriated for
such organization, component, or element for the fiscal year;
minus
(ii) the lesser of--

(I) an amount equal to 0.5 percent of the amount described
in clause (i); or
(II) $100,000,000; and

(B) the Secretary shall deposit in the Fund pursuant to
subsection (b)(2) all amounts unavailable to organizations,
components, and elements of the Department in the fiscal year
pursuant to determinations made under subparagraph (A).
(2) Inapplicability to amounts for military personnel.--Any
reduction applicable to an organization, component, or
element of the Department under paragraph (1) for a fiscal
year shall not apply to amounts, if any, available to such
organization, component, or element for the fiscal year for
military personnel.
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