S. 3902 · Where this bill is now
In committee
Introduced in the Senate, Feb 24, 2026
119th Congress
2nd SessionS. 3902
2nd SessionS. 3902
A BILL
RECEIPTS Act
In the SenateNo vote yet
Sponsor: Sen. Joni Ernst (R-IA) · Introduced Feb 24, 2026 · Armed Forces and National Security · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Feb 24, 2026: “Read twice and referred to the Committee on Armed Services.”
Sections
Sections · 9
- Sec. 1Short titleNo change
- Sec. 2FindingsNo change
- Sec. 3Enhanced reprogramming authority following achievement by Department of Defense and military departments of audit with unqualified opinion of its financial statements for fiscal years after fiscal year 2028No change
- Sec. 4Cessation of applicability of reporting requirements regarding the financial statements of the Department of Defense after obtaining a clean audit opinionNo change
- Sec. 5Additional duties and qualifications for failure to obtain audits with unqualified opinion of fiscal year 2028 financial statements of the Department of DefenseNo change
- Sec. 6Requiring the Secretary of Defense to transfer non-defense operations of the Defense Finance and Accounting Service (DFAS) after failure to obtain audits with unqualified opinion of fiscal year 2028 financial statements of the Department of DefenseNo change
- Sec. 7Change in mission statement for DFASNo change
- Sec. 8Authorization for artificial intelligence, including agentic artificial intelligence, to obtain audits with unqualified opinion of fiscal year 2028 financial statements of the Department of DefenseNo change
- Sec. 9Establishment of Department of Defense Audit Committee and amendment of Department of Defense Inspector General role in audit of financial statementsNo change