INCENTIVES FOR THE ACHIEVEMENT BY THE COMPONENTS OF THE DEPARTMENT OF DEFENSE OF UNQUALIFIED AUDIT OPINIONS ON THE FINANCIAL STATEMENTS.

SEC. 1004. INCENTIVES FOR THE ACHIEVEMENT BY THE COMPONENTS OF THE DEPARTMENT OF DEFENSE OF UNQUALIFIED AUDIT OPINIONS ON THE FINANCIAL STATEMENTS. (a) [10 U.S.C. 240b note] Incentives Required.— (1) In general.—Not later than 180 days after the date of the enactment of this Act, the Under Secretary of Defense (Comptroller), acting through the Deputy Chief Financial Officer of the Department of Defense, shall develop and issue guidance to provide incentives for the achievement by each department, agency, and other component of the Department of Defense of unqualified audit opinions on their financial statements. (2) Applicability.—The guidance required under paragraph (1) shall provide incentives for individual employees in addition to departments, agencies, and components. (b) Report.—Section 240b(b)(1)(B) of title 10, United States Code, is amended by adding at the end the following new clause: “(xiii) An description of the incentives available pursuant to the guidance required by section 1004(a) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021, including a detailed explanation of how such incentives were provided during the fiscal year covered by the report.” .