To provide incentives for the Department of Defense to achieve a clean audit opinion on its financial statements.

SA 2419. Mr. SANDERS submitted an amendment intended to be proposed
to amendment SA 2301 proposed by Mr. Inhofe to the bill S. 4049, to
authorize appropriations for fiscal year 2021 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, insert the following:

SEC. 1003. INCENTIVES FOR THE ACHIEVEMENT BY THE COMPONENTS
OF THE DEPARTMENT OF DEFENSE OF UNQUALIFIED
AUDIT OPINIONS ON THE FINANCIAL STATEMENTS.

(a) Incentives Required.--Not later than 180 days after the
date of the enactment of this Act, the Under Secretary of
Defense (Comptroller) shall, acting through the Deputy Chief
Financial Officer of the Department of Defense, develop and
issue guidance to incentivize the achievement by each
department, agency, and other component of the Department of
Defense of unqualified audit opinions on their financial
statements.
(b) Report.--Not later than 90 days after the date of the
enactment of this Act, the Under Secretary shall submit to
the appropriate committees of Congress a report setting forth
a description and assessment of current and proposed
incentives for the achievement of unqualified audit opinions
as described in subsection (a).
(c) Appropriate Committees of Congress Defined.--In this
section, the term ``appropriate committees of Congress''
means--
(1) the Committee on Armed Services, the Committee on the
Budget, and the Committee on Appropriations of the Senate;
and
(2) the Committee on Armed Services, the Committee on the
Budget, and the Committee on Appropriations of the House of
Representatives.

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