S. 3487: Audit the Pentagon Act of 2012
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S. 3487: Audit the Pentagon Act of 2012
112th Congress · introduced 2012-08-02 · Armed Forces and National Security · Latest: Read twice and referred to the Committee on Armed Services.
federal
Follow this bill, step by step
- Where it came from: introduced 2012-08-02 · official record
- Who proposed it: Sen. Coburn, Tom [R-OK] · what a sponsor is
- What happened next: no floor votes in our records yet. Why?
- Where it stands now: Read twice and referred to the Committee on Armed Services. Not final yet: this can still change. We check for updates every day.
- If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.
Official title
Audit the Pentagon Act of 2012
Plain summary
Audit the Pentagon Act of 2012 - Amends the National Defense Authorization Act for Fiscal Year 2010 to require the financial improvement and audit readiness plan of the Department of Defense (DOD) to ensure that: (1) a complete and validated statement of DOD budgetary resources is ready by the end of FY2014, and (2) the full set of DOD consolidated financial statements for each of FY2017 and thereafter are ready in a timely manner and in preparation for audit. Provides that DOD financial statements shall cease to be covered by specified DOD financial reporting requirements upon the issuance of an unqualified audit opinion (UAO) on such statements. Directs the Under Secretary of Defense (Comptroller) to report to Congress on each DOD report required to be submitted to Congress that: (1) would no longer be necessary if their financial statements were audited with a UAO, and (2) interferes with DOD capacity to achieve such an audit. Provides specified DOD program thresholds for reprogramming of funds without prior notice to Congress if a military department obtains an audit with a UAO on its statement of budgetary resources for any fiscal year after 2013. Provides that, if a military department obtains such an audit, then a specified amount shall be available for the payment of certain bonuses for DOD civilian employees determined to have made beneficial contributions to the achievement of the department mission. Outlines bonus exclusions and limitations. Requires additional qualifications and responsibilities of the Comptroller and certain other DOD financial management officials upon the failure to obtain an audit with a UAO on its statement of budgetary resources for FY2014. Provides that if a military department fails to obtain such an audit for FY2017, then the following shall not be available to such department for such fiscal year and thereafter: (1) the program thresholds and bonus payments authorized under this Act, and (2) the expenditure of funds for major defense acquisition program activities beyond Milestone B. Requires, in addition and upon such failure, the reorganization of the position of DOD Chief Management Officer, with added qualifications and responsibilities. Directs the Secretary of Defense to amend the acquisition guidance of DOD to place specific limits on the procurement of any enterprise resource planning business system, including a three-year limit on its total procurement time from initial obligation of funds to full deployment and sustainment.
Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.
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What does this mean? (plain words)
Official text
Audit the Pentagon Act of 2012
Source: Congressional Research Service summary (Introduced in Senate)
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How did my representative vote? · This bill's floor votes
Officials and money
Sponsor: Sen. Coburn, Tom [R-OK] · 8 cosponsors
Cost estimate: No cost estimate published yet.
Cosponsors on this site
John Cornyn (R-TX), Chuck Grassley (R-IA), Ron Johnson (R-WI), Rand Paul (R-KY)
No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.
Words on this page, explained (3)
- Authorization
- A law that creates or continues a government program and says what it may do, often with a suggested spending ceiling. An authorization alone does not provide money; a separate appropriation does.
- Fiscal year
- The 12-month period a government uses for its budget. The federal fiscal year runs from October 1 to September 30 and is named for the calendar year in which it ends. Most states use July 1 to June 30.
- Obligation
- A binding promise by a government agency to pay money, for example by signing a contract or awarding a grant. Spending data such as USAspending.gov counts money when it is obligated, which can be before it is actually paid out.
Plain meanings written from linked sources. All words.
Sources
- Congressional Research Service summary (Introduced in Senate)
- Congress.gov
- Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-112s3487.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/112/s>
Record fed-us-cong112-s3487 · catalog fed-us-congress-bills-cong112 · updated 2026-11-15 by psicol fed-bills-cong112