Limitation on the use of funds for information systems development

(a) Limitation Of the funds authorized to be appropriated for fiscal year 2027 by section 201 for research, development, test, and evaluation and available for the Office of the Under Secretary of Defense (Comptroller) Information Technology Development Initiative (PE 0605027D8Z) as specified in the funding table in section 4201, not more than 75 percent may be obligated or expended until the date on which the Secretary of Defense, in coordination with the Director of the Defense Finance and Accounting Service and the program managers for the Armed Forces pay and personnel systems, provides to the congressional defense committees the briefing required in subsection (b). (b) Briefing required The Secretary shall provide to the congressional defense committees a briefing that includes the following: (1) The plan by the Defense Finance Accounting Service to update and modernize the pay systems for the Department and the Armed Forces, including projected funding levels across the future years defense plan, milestones for deliveries of capabilities, and measures of performance to assess the delivery of capabilities. (2) A description of how the plan described in paragraph (1) differs from the cancelled Defense Integrated Human Resource Management System and steps to ensure that an enterprise solution will not repeat the mistakes of past programs. (3) A description of how the plan described in paragraph (1) will leverage prior investments made in cancelled Armed Forces integrated pay and personnel systems, including— (A) identification of software components, data architectures, interface designs, or other technical artifacts from cancelled programs that will be incorporated or adapted for use in the modernization effort; and (B) documentation of lessons learned from cancelled programs, including findings from program post-mortems, independent reviews, and audits, and how those findings have informed the requirements, acquisition strategy, and program management approach for the plan described in paragraph (1). (4) A description of how the modernization efforts described in paragraph (1) will integrate with each Armed Forces pay and personnel systems, the Defense Enrollment Eligibility System, Defense Manpower Data Center systems, and other authoritative Department data systems that support member identification, duty status, benefits eligibility, retirement, separation, and financial management, including— (A) the systems of record that are intended to remain service-specific; and (B) the data elements that will be exchanged between such systems and the enterprise pay modernization effort. (5) A comparison of the current projected timelines under the plan in paragraph (1) with the previous Armed Forces programs scheduled for their integrated pay and personnel systems. (6) Resources programmed for or needed across the future years defense program for service integrated pay and personnel systems to modernize to the plan described in paragraph (1). (7) Identification of resources needed to sustain or modernize legacy systems now that Armed Forces integrated pay and personnel systems have been cancelled. (8) Articulation of the desired end state for pay and personnel systems across the Department of Defense and the military departments.