Sec. 1105. Comptroller General review of Naval Audit Service operations
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Not later than one year after the date of enactment of this Act, the Comptroller General of the United States shall submit to congressional defense committees a report on the operations of the Naval Audit Service. Such report shall include— a description of current and historical budgetary resources and authorized full-time employees provided to and utilized by the Naval Audit Service, as well as of any planned or anticipated changes to the Naval Audit Service’s level of resources or staff; information on the workload of the Naval Audit Service and where it devotes its resources; an assessment of the audit policies of the Naval Audit Service, how it determines where to devote resources, and its level of independence when performing audits and reporting audit results; and an assessment of the potential impacts of any planned or anticipated changes to the Naval Audit Service’s level of resources or staff.
During the period beginning on the date of enactment of this Act and ending on the date that is 180 days after the date on which the report under subsection
(a)is submitted to the congressional defense committees— no individual may assign, transfer, transition, merge, consolidate, or eliminate any function, responsibility, authority, service, system, or program that was carried out by the Naval Audit Service as of January 1, 2021, to an entity other than the Naval Audit Service; and the number of full-time employees authorized for the Naval Audit Service may not be reduced below the total that is 10 percent less than the number that was authorized as of January 1, 2021. Not later than the date that is 90 days after the date the report under subsection
(a)is submitted to the congressional defense committees, the Secretary of the Navy shall submit to the congressional defense committees a report, including— the Navy’s assessment of the findings and recommendations of the Comptroller General in regard to the Naval Audit Service, including the Navy’s plans to implement the Comptroller General’s recommendations; any reports or studies completed since 2018 by the Navy or outside entities, including federally funded research and development centers, into the operations of the Naval Audit Service, and the Navy’s response to the findings and recommendations of such reports; and the Secretary’s plans for any changes to the activities, resources, staffing, authorities, responsibilities, and mission of the Naval Audit Service.