Sec. 925. Operationalizing audit readiness
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The Secretary of Defense, in coordination with the Secretaries of the military departments, shall develop a set of command audit metrics that link existing audit readiness goals and metrics for the financial management community with unit leadership goals and metrics to provide operationally relevant performance measures for use by unit commanders. In developing the metrics required by paragraph (1), the Secretary may leverage support from an existing federally funded research and development center or university-affiliated research center. An initial set of metrics shall be developed and implemented under paragraph
(1)not later than April 30, 2025. The President of the Defense Acquisition University shall develop training curricula to support the workforce of the Department of Defense in understanding, implementing, and utilizing the metrics developed under subsection
(a)in the day-to-day performance of their command and leadership duties. An initial training curriculum shall be developed and implemented under paragraph
(1)not later than April 30, 2025. The Secretary of Defense, in coordination with the Secretaries of the military departments, shall evaluate means by which the metrics developed under subsection
(a)can be used in the performance evaluation of unit commanders. Not later than September 30, 2024, the Secretary shall provide a briefing to the Committees on Armed Services of the Senate and the House of Representatives on the evaluation conducted under paragraph (1). The briefing shall include the following elements: Identification of the appropriate command echelon at which to assess unit leader performance using the metrics developed under subsection (a). Evaluations of available measures to reward superior or above average performance with respect to such metrics. Assessment of the potential value, and challenges, to integrating such measures into the annual performance evaluations for designated unit leaders. Any other issues the Secretary considers appropriate.