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S. 1096: Department of Defense Audit Improvement Act of 2019

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Apr 9, 2019.

Department of Defense Audit Improvement Act of 2019

This bill revises requirements for semiannual briefings on the status of the consolidated corrective action plans of the Department of Defense for financial information.

Specifically, the bill adds the following requirements for the briefings relating to findings and recommendations in connection with auditing of financial statements:

details of modifications to a corrective action plan, identificaiton of processes and systems to implement the modifications, a determination of funds required to implement the processes and systems, and an identification of how the modified corrective action plan supports the National Defense Strategy.