Financial statements: opening balances for audit purposes

Chapter 9A of title 10, United States Code, is amended by inserting after section 240i the following new section: 240j. Financial statements: opening balances for audit purposes (a) USSGL Account defined In this section, the term USSGL Account means United States Standard General Ledger Account. (b) Department of the Army For purposes of an audit conducted under this chapter on the financial statements of the Department of the Army, the opening balances as of October 1, 2025, for the Department of the Army Working Capital Fund shall be as follows: (1) For USSGL Account 101000, titled Fund Balance with Treasury, $2,010,085,640.47. (2) For USSGL Account 310000, titled Unexpended Appropriations—Cumulative, $104,620,026.51. (3) For USSGL Account 413900, titled Contract Authority Carried Forward, $4,448,474,255.57. (4) For USSGL Account 420100, titled Total Actual Resources—Collected, $1,836,976,540.16. (5) For USSGL Account 445000, titled Unapportioned—Unexpired Authority, $3,668,585,253.03. (c) Department of the Air Force For purposes of an audit conducted under this chapter on the financial statements of the Department of the Air Force, the opening balances as of October 1, 2025, for the Department of the Air Force Working Capital Fund shall be as follows: (1) For USSGL Account 310000, titled Unexpended Appropriations—Cumulative, $74,131,256.71. (2) For USSGL Account 413900, titled Contract Authority Carried Forward, $6,333,279,921.52. (3) For USSGL Account 420100, titled Total Actual Resources—Collected, $2,988,803,908.21. (4) For USSGL Account 445000, titled Unapportioned—Unexpired Authority, $1,930,040,147.04. (d) Defense Logistics Agency For purposes of an audit conducted under this chapter on the financial statements of the Defense Logistics Agency, opening and ending balances shall be used as follows: (1) Defense Logistics Agency Working Capital Fund For the Defense Logistics Agency Working Capital Fund, opening balances as of October 1, 2024, are as follows: (A) For USSGL Account 101000, titled Fund Balance with Treasury, $3,483,483,641.67. (B) For USSGL Account 310000, titled Unexpended Appropriations—Cumulative, $883,887,145.71. (C) For USSGL Account 331000, titled Cumulative Results of Operations, $27,271,547,121.85. (D) For USSGL Account 413900, titled Contract Authority Carried Forward, $13,130,151,985.39. (E) For USSGL Account 420100, titled Total Actual Resources—Collected, $3,578,944,883.86. (F) For USSGL Account 445000, titled Unapportioned—Unexpired Authority, $507,354,134.72. (2) National Defense Stockpile Transaction Fund For the National Defense Stockpile Transaction Fund established by section 9 of the Strategic and Critical Materials Stock Piling Act (50 U.S.C. 98h), opening and ending balances are as follows: (A) The ending balance of $313,633,491.15 reported in the Central Accounting Reporting System of the Department of the Treasury for September 30, 2021, is the Fund Balance with Treasury ending balance on that date. (B) For USSGL Account 420100, titled Total Actual Resources—Collected, the opening balance as of October 1, 2021 is $314,548,154.42. (C) For USSGL Account 445000, titled Unapportioned—Unexpired Authority, the ending balance as of September 30, 2021 is $216,976,300.69. (e) United States Transportation Command Working Capital Fund For purposes of an audit conducted under this chapter on the financial statements of the United States Transportation Command Working Capital Fund, opening balances as of October 1, 2025, shall be used as follows: (1) For USSGL Account 101000, titled Fund Balance with Treasury, $1,703,953,150.05. (2) For USSGL Account 310000, titled Unexpended Appropriations—Cumulative, $9,279,074.12. (3) For USSGL Account 413900, titled Contract Authority Carried Forward, $7,579,101.52. (4) For USSGL Account 420100, titled Total Actual Resources—Collected, $1,705,320,750.62. (5) For USSGL Account 445000, titled Unapportioned—Unexpired Authority, $453,684,782.00. (6) For USSGL Account 465000, titled Allotments—Expired Authority, $2,135,263.61.. (b) Conforming repeals of statutes codified in new section 240 j (1) Defense Logistics Agency Working Capital Fund Section 1422 of the National Defense Authorization Act for Fiscal Year 2026 (Public Law 119–60; 139 Stat. 1137) is repealed. (2) National Defense Stockpile Transaction Fund Section 1413 of the National Defense Authorization Act for Fiscal Year 2024 (Public Law 118–31; 137 Stat. 528) is repealed.