10 U.S.C. § 240a - U.S. Code - Unannotated Title 10. Armed Forces § 240a. Audit of Department of Defense financial statements

(a)Annual audit required.--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.

(b)Annual report on audit.--The Secretary shall submit to Congress the results of the audit performed in accordance with subsection (a) for a fiscal year by not later than March 31 of the following fiscal year.