US SB3902

Department of Defense must achieve an unqualified audit opinion on its financial statements by fiscal year 2028, with enhanced reprogramming authority as a reward—transfer limits increase to $10 billion or 1% of total budget authority, and reprogramming thresholds rise to $60 million for procurement, $30 million for research, $45 million for operations/maintenance, and $30 million for military personnel

If DoD fails to pass an audit by December 31, 2028, nominees for Under Secretary of Defense (Comptroller) and Assistant Secretaries for Financial Management in each military department must be Certified Public Accountants with prior experience achieving clean audits at federal/state agencies or public companies

Upon audit failure, the Defense Finance and Accounting Service (DFAS) must transfer non-defense payroll and finance services to another government agency, and DFAS's mission statement must be amended to establish joint responsibility with military services for achieving clean audits

$150 million authorized for deploying automation and artificial intelligence to accelerate audits, plus $150 million for business systems replacements, offset by terminating existing consulting contracts for audit preparation services

Establishes a DoD Audit Committee chaired by the Deputy Secretary of Defense with members from Congress and the Defense Business Board, and requires DoD audits be performed by an independent external auditor