To reduce by 5 percent the discretionary budget authority of any Federal agency for a fiscal year if the financial statement of the agency for the previous fiscal year does not receive a qualified or unqualified audit opinion by an external independent auditor, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Audit the Pentagon Act of 2013''.
SEC. 2. PURPOSES.
The purposes of this Act are as follows: (1) To strengthen American national security by ensuring that-- (A) military planning, operations, weapons development, and a long-term national security strategy are connected to sound financial controls; and (B) defense dollars are spent efficiently. (2) To instill a culture of accountability at the Department of Defense that supports the vast majority of dedicated members of the Armed Forces and civilians who want to ensure proper accounting and prevent waste, fraud, and abuse.
SEC. 3. FINDINGS.
Congress finds the following: (1) The 2012 Financial Report of the United States Government found that 21 of 24 major Federal agencies received clean audit opinions. Two more, the Department of Homeland Security and the Department of State, received ``qualified'' audit opinions but are making progress. Only the Department of Defense had a ``disclaimer'' because it lacked any auditable reporting or accounting available for independent review. In the Financial Report, the Treasury Department summarized: ``Over the past 20 years, an increasing...