Audit the Pentagon Act of 2015
This bill establishes consequences if the Department of Defense (DOD) fails to obtain an audit with an unqualified opinion of its financial statements. The bill provides additional authorities and flexibility if DOD obtains an audit.
If DOD obtains the audit, the bill provides that the financial statements are no longer covered by specified reporting requirements. The bill also authorizes DOD to transfer and reprogram specified funds.
If DOD fails to obtains an audit for FY2016, the bill establishes additional qualifications for the Under Secretary of Defense (Comptroller) and other specified DOD financial management officials. The bill also permits the Deputy Secretary of Defense to prescribe additional duties and powers for the officials.
If DOD does not obtain an audit for FY2018, the bill: (1) cancels the transfer authority provided by this Act, (2) establishes a Chief Management Officer to be responsible for the management and administration of DOD, and (3) transfers jurisdiction of the Defense Finance and Accounting Service from DOD to the Department of the Treasury.
For failing to obtain an audit for fiscal years after FY2017, the bill cancels the reprogramming authority provided by this Act and prohibits DOD from using funds for certain weapons, weapons systems, or platforms being acquired as a major defense acquisition program.
The bill requires DOD to amend acquisition guidance to place specified restrictions and limitations on the procurement of certain Enterprise Resource Planning business systems.