Enhanced 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 2028

(a) Department of Defense generally If the Department of Defense obtains an audit with an unqualified opinion on financial statements for any fiscal year after fiscal year 2028, the limitation on the total amount of authorizations that the Secretary of Defense may transfer pursuant to general transfer authority available to the Secretary in the national interest in the succeeding fiscal year shall be the greater of $10,000,000,000 or 1 percent of the total budget authority available to the Department of Defense for that succeeding fiscal year. (b) Military departments, defense agencies, and defense field activities If a military department, Defense Agency, or Department of Defense Field Activity obtains an audit with an unqualified opinion on its financial statements for any fiscal year after fiscal year 2028, the thresholds for reprogramming of funds of such military department, Defense Agency, or Department of Defense Field Activity, as the case may be, without prior notice to Congress for the succeeding fiscal year shall be deemed to be the thresholds as follows: (1) In the case of an increase or decrease to the program base amount for a procurement program, $60,000,000. (2) In the case of an increase or decrease to the program base amount for a research program, $30,000,000. (3) In the case of an increase or decrease to the amount for a budget activity for operation and maintenance, $45,000,000. (4) In the case of an increase or decrease to the amount for a budget activity for military personnel, $30,000,000. (c) Rule of construction Nothing in this section shall be construed to alter or revise any requirement (other than a threshold amount) for notice to Congress on transfers covered by subsection (a) or reprogrammings covered by subsection (b) under any other provision of law. (d) Definitions In this section, the terms program base amount, procurement program, research program, and budget activity have the meanings given such terms in chapter 6 of volume 3 of the Financial Management Regulation of the Department of Defense (DoD 7000.14R), dated March 2011, or any successor regulation.