10 U.S.C. § 240g — Defense Business Audit Remediation Plan

(a) In General: The Secretary of Defense must maintain the "Defense Business Systems Audit Remediation Plan." It must give a current accounting of Defense business systems that will be introduced, replaced, updated, modified, or retired in connection with the full financial-statement audit, with a roadmap showing (1) in-service, retirement, and other key dates for the affected systems; (2) current cost-to-complete estimates for each affected system; (3) dependencies both among the different systems and between introducing, replacing, updating, modifying, or retiring them; (4) how much the Department spent operating and maintaining financial management systems over the past five fiscal years; and (5) how much it spent acquiring or developing new financial management systems over those same five years. (b) Annual Report: On the same day the Department submits its audited financial statements required under section 240a each year, the Secretary must send Congress's defense committees an updated report on this Plan. (c) Defense Business System: In this section, "defense business system" has the meaning given in section 2222(i)(1)(A) of this title.