The Lacuna Project

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Exhibit 297

National Defense Authorization Act for Fiscal Year 2026, Pub. L. 119-60, secs. 1002 and 1005

Exhibit 297 ยท Statute

National Defense Authorization Act for Fiscal Year 2026, Pub. L. 119-60, secs. 1002 and 1005

a ranking of all of the military departments and Defense Agencies in order of how advanced each is in achieving auditable financial statements

Sec. 1002 requires a funding estimate for corrective action plans, a ranking of components by auditability, and bottom-quartile annual reports (weaknesses, causes, plan, NFR counts). Sec. 1005 extends the component audit requirement to 2035.

Source
U.S. Congress
Date
December 2025
Quoted from
Sec. 1002(a)(2)(A)-(B), 139 Stat. 1026-27
Grade
Primary record
Document
https://www.govinfo.gov/content/pkg/PLAW-119publ60/html/PLAW-119publ60.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.