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Exhibit 295

National Defense Authorization Act for Fiscal Year 2018, Pub. L. 115-91, sec. 1002

Exhibit 295 ยท Statute

National Defense Authorization Act for Fiscal Year 2018, Pub. L. 115-91, sec. 1002

The Secretary of Defense shall ensure that a full audit is performed on the financial statements of the Department of Defense for each fiscal year as required by section 3521(e) of title 31.

Creates 10 U.S.C. chapter 9A and the annual audit requirement; repeals the FY2014 provision.

Source
U.S. Congress
Date
12 December 2017
Quoted from
Sec. 1002(b), 131 Stat. 1538
Grade
Primary record
Document
https://www.govinfo.gov/content/pkg/PLAW-115publ91/html/PLAW-115publ91.htm
Accessed
2026-11-09
Cited by
Findings citing this exhibit

Cited by

Finding DEF-3.7
Primary record Congress made the full DoD audit annual in the FY2018 National Defense Authorization Act and required an unqualified opinion by 31 December 2028 in the FY2024 Act. The FY2024 Act also requires cancellation of 1.5 percent of unobligated amounts for any component that is not independently audited.