Requiring 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 Defense

(a) In general If the Department of Defense fails to obtain an audit with an unqualified opinion on its financial statements for fiscal year 2028 by December 31, 2028, the Secretary of Defense shall, in coordination with the Secretary of the Treasury and the Director of the Office of Management and Budget (OMB), transfer the non-defense payroll and finance services performed by Defense Finance and Accounting Service (DFAS) to another payroll and finance service in the United States Government. (b) Definition The term non-defense payroll and finance services — (1) refers to services DFAS provides for other Federal agencies other than the Department of Defense, including the Department of Health and Human Services; and (2) does not refer to any payroll and finance services provided for military retirees, the Department of Veterans Affairs, or the Executive Office of the President.