Additional elements for Department of Defense Financial Improvement and Audit Remediation Plan and report

(a) Additional elements for plan Subsection (a)(2)(A) of section 240b of title 10, United States Code, is amended— (1) in clause (iv), by striking and at the end; and (2) by adding at the end the following new clauses: (vi) meeting resource requirements, including personnel, training, and information technology infrastructure; and (vii) identifying long-range goals and measurable objectives, including audit cycle timelines, control testing frequency, and independent third-party validation benchmarks.. (b) Additional elements for report Subsection (b)(1)(B) of such section is amended by adding at the end the following new clauses: (ix) A description of progress made with respect to audit-related system modernization efforts, including rationalization of business systems. (x) The number and scope of automated processes implemented, including reconciliation, inventory validation, and internal controls..