(a) In General.—The Secretary of Defense shall maintain a plan, to be known as the “Defense Business Systems Audit Remediation Plan”. Such plan shall include a current accounting of the defense business systems of the Department of Defense that will be introduced, replaced, updated, modified, or retired in connection with the audit of the full financial statements of the Department, including a comprehensive roadmap that displays—(1) in-service, retirement, and other pertinent dates for affected defense business systems;
(2) current cost-to-complete estimates for each affected defense business system;
(3) dependencies both between the various defense business systems and between the introduction, replacement, update, modification, and retirement of such systems;
(4) the amount spent by the Department on operating and maintaining financial management systems during the preceding five fiscal years; and
(5) the amount spent by the Department on acquiring or developing new financial management systems during such five fiscal years.
(b) Annual Report.—On the same date as the date of the submission of the audited financial statements of the Department of Defense required pursuant to section 240a of this title each year, the Secretary of Defense shall submit to the congressional defense committees an updated annual report on the Defense Business Systems Audit Remediation Plan under subsection (a).
(c) Defense Business System.—In this section, the term “defense business system” has the meaning given such term in section 2222(i)(1)(A) of this title.
(Added Pub. L. 116–92, div. A, title X, § 1002(a), Dec. 20, 2019, 133 Stat. 1570; amended Pub. L. 116–283, div. A, title X, § 1005(a), Jan. 1, 2021, 134 Stat. 3837; Pub. L. 117–81, div. A, title X, § 1081(a)(8), Dec. 27, 2021, 135 Stat. 1920; Pub. L. 119–60, div. A, title X, § 1003, Dec. 18, 2025, 139 Stat. 1028.)
Editorial Notes
Amendments2025—Subsec. (b). Pub. L. 119–60 amended subsec. (b) generally. Prior to amendment, subsec. (b) related to annual reports and semiannual briefings on the Defense Business Systems Audit Remediation Plan.
2021—Subsec. (a)(3). Pub. L. 117–81 substituted a semicolon for “; and” at end.
Subsec. (a)(4), (5). Pub. L. 116–283 added pars. (4) and (5).