{
  "legislationId": "119_S_3902",
  "lastUpdate": "2026-03-13T12:32:00.425Z",
  "history": [
    {
      "timestamp": "2026-03-13T12:32:00.425Z",
      "source_url": "https://www.congress.gov/119/bills/s3902/BILLS-119s3902is.htm",
      "model": "gemini-3.1-pro-preview",
      "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). Nie może generować nowych informacji, których nie ma w SOURCE.\n\nPROCEDURA WERYFIKACJI (wykonaj dla każdego zdania w JSON):\nZadaj sobie pytanie: \"Czy potrafię wskazać w SOURCE konkretny fragment, który potwierdza to stwierdzenie?\"\nJEŚLI ODPOWIEDŹ BRZMI \"TAK\":\nInformacja jest potwierdzona cytatem, synonimem lub wynikiem matematycznym z danych w tekście.\nDECYZJA: Zostaw bez zmian.\nJEŚLI ODPOWIEDŹ BRZMI \"NIE\":\nInformacji nie ma w tekście (jest to halucynacja, zewnętrzna wiedza modelu, nadinterpretacja lub niepotrzebna ekstrapolacja).\nDECYZJA: Usuń tę informację lub zmień ją tak, aby miała pokrycie w tekście.\nJEŚLI ODPOWIEDŹ BRZMI \"TO ZALEŻY\":\nTekst jest niejasny, a streszczenie \"zgaduje\" (np. podając konkretny przykład dla ogólnego terminu).\nDECYZJA: Bądź bezpieczny. Usuń zgadywanie. Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3902 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 3902 To provide for auditable financial statements for the Department of Defense, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES February 24, 2026 Ms. Ernst introduced the following bill; which was read twice and referred to the Committee on Armed Services _______________________________________________________________________ A BILL To provide for auditable financial statements for the Department of Defense, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Reviewing Every Check and Each Invoice Purchasing Troops' Supplies Act'' or the ``RECEIPTS Act''. SEC. 2. FINDINGS. Congress makes the following findings: (1) Section 9 of Article I of the Constitution of the United States requires all agencies of the Federal Government, including the Department of Defense, to publish ``a regular Statement and Account of the Receipts and Expenditures of all public Money''. (2) Section 3515(a) of title 31, United States Code, requires the agencies of the Federal Government, including the Department of Defense, to present auditable financial statements beginning not later than March 1, 2003. The Department has not complied with this law. (3) The Federal Financial Management Improvement Act of 1996 (title VIII of division A of Public Law 104-208; 31 U.S.C. 3512 note) requires financial systems acquired by the Federal Government, including the Department of Defense, to be able to provide information to leaders to manage and control the cost of Government. The Department has not complied with this law. (4) The financial management of the Department of Defense has been on the ``High-Risk'' list of the Government Accountability Office, which means that the Department is not consistently able to ``control costs; ensure basic accountability; anticipate future costs and claims on the budget; measure performance; maintain funds control; [and] prevent and detect fraud, waste, and abuse''. (5) In 2005, the Department of Defense created a Financial Improvement and Audit Readiness (FIAR) Plan, overseen by a directorate within the office of the Under Secretary of Defense (Comptroller), to improve Department business processes with the goal of producing timely, reliable, and accurate financial information that could generate an audit-ready annual financial statement. In December 2005, that directorate, known as the FIAR Directorate, issued the first of a series of semiannual reports on the status of the Financial Improvement and Audit Readiness Plan. (6) Section 1003 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111-84; 123 Stat. 2439) required regular status reports on the Financial Improvement and Audit Readiness Plan described in paragraph (5), and codified as a statutory requirement the goal of the Plan in ensuring that Department of Defense financial statements were validated as ready for audit not later than September 30, 2017. In addition, section 1005 of the National Defense Authorization Act for Fiscal Year 2013 (Public Law 112-239) required that the statement of budgetary resources of the Department of Defense be validated as ready for audit by not later than September 30, 2014. The Department of Defense did not meet these deadlines. (7) At a June 2025 hearing in the Committee on Armed Services of the Senate, the Department's Acting Comptroller committed to audit-ready budget statements for the Department of War by 2028 by stating, ``Within the next three years, under the secretary's guidance, the remainder of the department will achieve the clean audit opinion.''. SEC. 3. 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. SEC. 4. CESSATION OF APPLICABILITY OF REPORTING REQUIREMENTS REGARDING THE FINANCIAL STATEMENTS OF THE DEPARTMENT OF DEFENSE AFTER OBTAINING A CLEAN AUDIT OPINION. (a) Cessation of Applicability.-- (1) Military departments.--The financial statements of a military department shall cease to be covered by the reporting requirements specified in subsection (b) upon the issuance of an unqualified audit opinion on such financial statements. (2) Department of defense.--The reporting requirements specified in subsection (b) shall cease to be effective when an unqualified audit opinion is issued on the financial statements of the Department of Defense, including each of the military departments and the other reporting entities defined by the Office of Management and Budget. (b) Reporting Requirements.--The reporting requirements specified in this subsection are the following: (1) The requirement for annual reports in section 892(b) of the Ike Skelton National Defense Authorization Act for Fiscal Year 2011 (Public Law 111-383; 124 Stat. 4311). (2) The requirement for semi-annual reports in section 1003(b) of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111-84; 123 Stat. 2440). (3) The requirement for annual reports in section 817(d) of the Bob Stump National Defense Authorization Act for Fiscal Year 2003 (Public Law 107-314; 116 Stat. 2610). (4) The requirement for periodic reports in section 908(b) of the Defense Acquisition Improvement Act of 1986 (Public Law 99-500; 100 Stat. 1783-140; 10 U.S.C. 2326 note) and duplicate requirements as provided for in section 6 of the Defense Technical Corrections Act of 1987 (Public Law 100-26; 101 Stat. 274; 10 U.S.C. 2302 note). SEC. 5. ADDITIONAL DUTIES AND QUALIFICATIONS FOR 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 following shall take effect on January 1, 2029: (1) Additional qualifications and duties of usd (comptroller).-- (A) Qualifications.--Any individual nominated for appointment to the position of Under Secretary of Defense (Comptroller) under section 135 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Duties and powers.--The duties and powers of the individual serving as Under Secretary of Defense (Comptroller) shall include, in addition to the duties and powers specified in section 135(c) of title 10, United States Code, such duties and powers with respect to the financial management of the Department of Defense as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (2) Additional qualifications and responsibilities of asa for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Army for Financial Management under section 7016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Army for Financial Management shall include, in addition to the responsibilities specified in section 7016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (3) Additional qualifications and responsibilities of asn for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Navy for Financial Management under section 8016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Navy for Financial Management shall include, in addition to the responsibilities specified in section 8016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (4) Additional qualifications and responsibilities of asaf for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Air Force for Financial Management under section 9016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Air Force for Financial Management shall include, in addition to the responsibilities specified in section 9016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (b) Public Company Defined.--In this section, the term ``public company'' has the meaning given the term ``issuer'' in section 2(a)(7) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7201(7)). SEC. 6. 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. SEC. 7. CHANGE IN MISSION STATEMENT FOR DFAS. The Secretary shall direct DFAS to amend its mission statement and vision to incorporate the following principles: (1) DFAS is a critical part of the United States military's financial management and accounting team and is not solely providing a pay and finance service to the military services. (2) DFAS is jointly responsible with the military services for-- (A) accounting for military spending by accurately and timely recording, analyzing, summarizing, and classifying military service financial transactions; (B) ensuring military service financial transactions are recorded in the military services' financial statements; and (C) achieving an unqualified audit opinion for the Department of Defense's financial statements. SEC. 8. AUTHORIZATION FOR ARTIFICIAL INTELLIGENCE, INCLUDING AGENTIC ARTIFICIAL INTELLIGENCE, TO OBTAIN AUDITS WITH UNQUALIFIED OPINION OF FISCAL YEAR 2028 FINANCIAL STATEMENTS OF THE DEPARTMENT OF DEFENSE. (a) Sense of Congress.--It is the sense of Congress that the Department of Defense should, to the maximum extent practicable, utilize technology and software to automate its efforts to prepare and audit its financial statements and minimize the use of additional contractor personnel for this function. (b) Authorization of Appropriations.--In addition to amounts otherwise available, there is authorized to be appropriated for the Department of Defense the following sums: (1) $150,000,000 for the deployment of automation and artificial intelligence to accelerate the audits of the financial statement of the Department. (2) $150,000,000 for business systems replacements to accelerate and improve the accuracy of the financial statements of the Department of Defense pursuant to chapter 9A and section 2222 of title 10, United States Code. (c) Offset Required.--The Secretary of Defense shall terminate for convenience existing contracts for contractor support for consulting services regarding the audit and preparation of financial statements in amounts equal to amounts appropriated pursuant to subsection (b). SEC. 9. ESTABLISHMENT OF DEPARTMENT OF DEFENSE AUDIT COMMITTEE AND AMENDMENT OF DEPARTMENT OF DEFENSE INSPECTOR GENERAL ROLE IN AUDIT OF FINANCIAL STATEMENTS. (a) Establishment.--The Secretary of Defense shall establish a committee to be known as the Audit Committee to select and oversee the audit of the financial statements of the Department as performed by an independent external auditor. (b) Membership.--The Audit Committee shall be composed of the following members: (1) The Deputy Secretary of Defense, who shall serve as the Chairman of the Audit Committee. (2) The Chief Information Officer of the Department of Defense. (3) The Deputy Inspector General (Audit) of the Department of Defense. (4) An individual appointed by the Chairman of the Committee on Armed Services of the Senate. (5) An individual appointed by the Ranking Member of the Committee on Armed Services of the Senate. (6) An individual appointed by the Chairman of the Committee on Armed Services of the House of Representatives. (7) An individual appointed by the Ranking Member of the Committee on Armed Services of the House of Representatives. (8) An individual appointed by the Secretary of Defense from the Defense Business Board. (c) Excluded Individuals.--The Audit Committee shall not include the following individuals currently serving in the following roles: (1) The Under Secretary of Defense (Comptroller)/Chief Financial Officer. (2) The Deputy Under Secretary of Defense (Comptroller). (3) The Director, Defense Finance and Accounting Service (DFAS). (d) Qualification.--Members of the Audit Committee appointed by the Chairman of the Committee on Armed Services of the Senate and the Chairman of the Committee on Armed Services of the House of Representatives shall be appointed to the Commission from among individuals who are Certified Public Accountants (CPAs) and who have demonstrated knowledge and experience in the audit of Federal agency financial statements. (e) Audits by Agencies.--Section 3521(a) of title 31, United States Code, is amended-- (1) by inserting ``(1)'' after ``(a)''; and (2) by adding at the end the following paragraph: ``(2) The audit required under paragraph (1) for the Department of Defense shall be performed by an independent external auditor.''. <all>\n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n  \"pl_ai_title\": \"Ustawa RECEIPTS: Większa kontrola nad wydatkami Pentagonu i obowiązkowe audyty\",\n  \"pl_summary\": \"Ustawa ma na celu zmuszenie Departamentu Obrony USA do rzetelnego rozliczania się z publicznych pieniędzy poprzez wprowadzenie obowiązkowych audytów. Dla obywateli oznacza to większą przejrzystość w tym, jak wydawane są miliardy dolarów z ich podatków na cele wojskowe.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie kar dla kierownictwa, jeśli wojsko nie przejdzie pomyślnie kontroli finansowej do końca 2028 roku.\",\n    \"Wymóg, aby najważniejsi urzędnicy finansowi Pentagonu byli dyplomowanymi księgowymi (CPA) z doświadczeniem w sektorze publicznym lub prywatnym.\",\n    \"Przeznaczenie 300 milionów dolarów na wykorzystanie sztucznej inteligencji i automatyzacji w celu przyspieszenia kontroli wydatków.\",\n    \"Ograniczenie wydatków na zewnętrzne firmy konsultingowe, aby sfinansować nowoczesne systemy informatyczne.\",\n    \"Powołanie specjalnego Komitetu Audytu, który będzie niezależnie nadzorował sprawdzanie finansów wojska.\"\n  ],\n  \"eng_ai_title\": \"The RECEIPTS Act: Ensuring Accountability for Military Spending through Audits\",\n  \"eng_summary\": \"This bill requires the Department of Defense to finally produce clean financial records to show exactly how taxpayer money is spent. It introduces strict consequences for leadership if they fail to meet audit standards by 2028.\",\n  \"eng_key_points\": [\n    \"Mandates that top financial officers must be Certified Public Accountants (CPAs) if the department fails its audit by 2028.\",\n    \"Allocates $300 million for artificial intelligence and automation to speed up and improve the accuracy of military financial tracking.\",\n    \"Requires the termination of expensive consulting contracts to offset the costs of new technology.\",\n    \"Establishes an independent Audit Committee to oversee financial statements, excluding current internal financial leadership.\",\n    \"Grants military departments more flexibility in moving funds only if they achieve a clean audit opinion.\"\n  ],\n  \"de_ai_title\": \"RECEIPTS Act: Mehr Transparenz und Kontrolle bei den US-Militärausgaben\",\n  \"de_summary\": \"Dieses Gesetz verpflichtet das Verteidigungsministerium dazu, seine Finanzen endlich lückenlos prüfen zu lassen. Für die Bürger bedeutet dies eine bessere Kontrolle darüber, wie Steuergelder im Militärbereich verwendet werden.\",\n  \"de_key_points\": [\n    \"Strenge Qualifikationsanforderungen für Finanzchefs, falls bis Ende 2028 kein sauberer Audit vorliegt.\",\n    \"Einsatz von künstlicher Intelligenz im Wert von 300 Millionen Dollar zur automatischen Überprüfung von Rechnungen und Ausgaben.\",\n    \"Kündigung bestehender Beraterverträge, um die Kosten für neue Automatisierungstechnologien auszugleichen.\",\n    \"Einrichtung eines unabhängigen Prüfungsausschusses zur Überwachung der Finanzberichte des Pentagons.\",\n    \"Belohnung für erfolgreiche Audits durch größere Flexibilität bei der internen Budgetverwaltung.\"\n  ],\n  \"fr_ai_title\": \"Loi RECEIPTS : Renforcer la transparence des dépenses militaires américaines\",\n  \"fr_summary\": \"Ce projet de loi oblige le Département de la Défense à fournir des comptes clairs sur l'utilisation de l'argent public. Il vise à garantir que chaque dollar d'impôt versé pour la défense soit correctement tracé et justifié.\",\n  \"fr_key_points\": [\n    \"Exigence que les responsables financiers soient des experts-comptables certifiés en cas d'échec des audits d'ici fin 2028.\",\n    \"Investissement de 300 millions de dollars dans l'intelligence artificielle pour automatiser le contrôle des finances militaires.\",\n    \"Suppression de contrats de consultants externes pour financer la modernisation des systèmes de gestion.\",\n    \"Création d'un comité d'audit indépendant pour superviser la vérification des comptes du Pentagone.\",\n    \"Octroi d'une plus grande liberté budgétaire aux services militaires qui réussissent leurs examens financiers.\"\n  ],\n  \"es_ai_title\": \"Ley RECEIPTS: Mayor control y auditorías obligatorias para el gasto militar\",\n  \"es_summary\": \"Esta ley busca que el Departamento de Defensa rinda cuentas claras sobre cómo gasta el dinero de los contribuyentes. Establece consecuencias para los líderes militares si no logran auditorías limpias para el año 2028.\",\n  \"es_key_points\": [\n    \"Obliga a que los altos cargos financieros sean contadores certificados si no se superan las auditorías en 2028.\",\n    \"Destina 300 millones de dólares a inteligencia artificial para detectar errores y fraudes en las cuentas de defensa.\",\n    \"Elimina contratos de consultoría externa para compensar el gasto en nuevas tecnologías de auditoría.\",\n    \"Crea un Comité de Auditoría independiente para supervisar los estados financieros del Departamento de Defensa.\",\n    \"Permite mayor flexibilidad para transferir fondos solo a los departamentos que demuestren una contabilidad impecable.\"\n  ],\n  \"it_ai_title\": \"Legge RECEIPTS: Trasparenza e controlli rigorosi sulle spese del Pentagono\",\n  \"it_summary\": \"La legge impone al Dipartimento della Difesa di presentare bilanci chiari e verificabili sull'uso dei fondi pubblici. Per i cittadini, ciò garantisce una gestione più responsabile e onesta delle tasse destinate alla difesa.\",\n  \"it_key_points\": [\n    \"Requisiti professionali più severi per i dirigenti finanziari se non si ottengono audit positivi entro il 2028.\",\n    \"Stanziamento di 300 milioni di dollari per l'intelligenza artificiale per velocizzare e migliorare la precisione dei controlli contabili.\",\n    \"Taglio dei contratti di consulenza esterna per finanziare l'automazione dei sistemi finanziari.\",\n    \"Istituzione di un comitato di audit indipendente per supervisionare i bilanci, escludendo i vertici finanziari attuali.\",\n    \"Maggiore autonomia nella gestione dei fondi per i reparti militari che superano con successo le verifiche.\"\n  ],\n  \"nl_ai_title\": \"RECEIPTS Act: Betere controle op militaire uitgaven en verplichte audits\",\n  \"nl_summary\": \"Deze wet dwingt het ministerie van Defensie om eindelijk openheid van zaken te geven over de besteding van belastinggeld. Het stelt harde eisen aan de boekhouding om verspilling en fraude tegen te gaan.\",\n  \"nl_key_points\": [\n    \"Benoeming van gecertificeerde accountants op topposities als de audits eind 2028 niet op orde zijn.\",\n    \"Inzet van 300 miljoen dollar voor kunstmatige intelligentie om de financiële controle te automatiseren en te verbeteren.\",\n    \"Beëindiging van dure externe adviescontracten om de investeringen in nieuwe technologie te betalen.\",\n    \"Oprichting van een onafhankelijke auditcommissie die toezicht houdt op de financiële verslagen van Defensie.\",\n    \"Toekenning van meer budgettaire vrijheid aan legeronderdelen die hun financiën aantoonbaar op orde hebben.\"\n  ],\n  \"pt_ai_title\": \"Lei RECEIPTS: Transparência e auditorias obrigatórias nos gastos da defesa\",\n  \"pt_summary\": \"Esta proposta de lei exige que o Departamento de Defesa apresente contas claras sobre o uso do dinheiro dos impostos. O objetivo é garantir que os cidadãos saibam exatamente como os fundos militares estão a ser geridos.\",\n  \"pt_key_points\": [\n    \"Exigência de que os diretores financeiros sejam contabilistas certificados caso as auditorias falhem até ao final de 2028.\",\n    \"Investimento de 300 milhões de dólares em inteligência artificial para modernizar e acelerar a fiscalização financeira.\",\n    \"Cancelamento de contratos de consultoria externa para financiar a substituição de sistemas de gestão obsoletos.\",\n    \"Criação de um Comité de Auditoria independente para supervisionar as contas, sem a participação dos atuais gestores financeiros.\",\n    \"Maior flexibilidade na transferência de verbas para os departamentos que obtenham resultados positivos nas auditorias.\"\n  ],\n  \"category\": [\n    \"Security\",\n    \"Economy\",\n    \"Informatization\"\n  ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n  \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n  \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n  \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n  \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n  \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n  \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n  \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n  \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n  \"category\": [\"...\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa RECEIPTS: Większa kontrola nad wydatkami Departamentu Obrony i obowiązkowe audyty\",\n  \"pl_summary\": \"Ustawa ma na celu zmuszenie Departamentu Obrony USA do rzetelnego rozliczania się z publicznych pieniędzy poprzez wprowadzenie obowiązkowych audytów. Dla obywateli oznacza to większą przejrzystość w tym, jak wydawane są pieniądze z ich podatków na cele wojskowe.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie dodatkowych wymagań dla kierownictwa finansowego, jeśli Departament Obrony nie uzyska bezwarunkowej opinii z audytu do końca 2028 roku.\",\n    \"Wymóg, aby najważniejsi urzędnicy finansowi Departamentu Obrony byli dyplomowanymi księgowymi (CPA) z doświadczeniem w sektorze publicznym lub prywatnym, w przypadku niepowodzenia audytu.\",\n    \"Przeznaczenie 300 milionów dolarów na wykorzystanie sztucznej inteligencji, automatyzacji oraz wymianę systemów biznesowych w celu przyspieszenia audytów.\",\n    \"Zakończenie istniejących kontraktów na wsparcie konsultingowe dotyczące audytów, aby sfinansować nowe technologie.\",\n    \"Powołanie specjalnego Komitetu Audytu, który będzie niezależnie nadzorował audyt sprawozdań finansowych Departamentu.\"\n  ],\n  \"eng_ai_title\": \"The RECEIPTS Act: Ensuring Accountability for Department of Defense Spending through Audits\",\n  \"eng_summary\": \"This bill requires the Department of Defense to produce auditable financial statements to show how taxpayer money is spent. It introduces strict consequences for financial leadership qualifications if they fail to meet audit standards by 2028.\",\n  \"eng_key_points\": [\n    \"Mandates that top financial officers must be Certified Public Accountants (CPAs) if the department fails to obtain an unqualified audit opinion by 2028.\",\n    \"Allocates $300 million for artificial intelligence, automation, and business systems replacements to speed up and improve the accuracy of financial audits.\",\n    \"Requires the termination of existing consulting contracts for audit support to offset the costs of new technology.\",\n    \"Establishes an independent Audit Committee to oversee financial statements, excluding current internal financial leadership.\",\n    \"Grants military departments enhanced reprogramming authority if they achieve an unqualified audit opinion.\"\n  ],\n  \"de_ai_title\": \"RECEIPTS Act: Mehr Transparenz und Kontrolle bei den Ausgaben des Verteidigungsministeriums\",\n  \"de_summary\": \"Dieses Gesetz verpflichtet das Verteidigungsministerium dazu, prüffähige Finanzberichte vorzulegen. Für die Bürger bedeutet dies eine bessere Kontrolle darüber, wie Steuergelder verwendet werden.\",\n  \"de_key_points\": [\n    \"Strenge Qualifikationsanforderungen für Finanzchefs, falls bis Ende 2028 kein uneingeschränktes Prüfungsurteil vorliegt.\",\n    \"Einsatz von 300 Millionen Dollar für künstliche Intelligenz, Automatisierung und den Austausch von Geschäftssystemen zur Beschleunigung von Audits.\",\n    \"Kündigung bestehender Beraterverträge für Audit-Unterstützung, um die Kosten für neue Technologien auszugleichen.\",\n    \"Einrichtung eines unabhängigen Prüfungsausschusses zur Überwachung der Finanzberichte des Ministeriums.\",\n    \"Erweiterte Befugnisse zur Umwidmung von Mitteln für militärische Abteilungen, die ein uneingeschränktes Prüfungsurteil erhalten.\"\n  ],\n  \"fr_ai_title\": \"Loi RECEIPTS : Renforcer la transparence des dépenses du Département de la Défense\",\n  \"fr_summary\": \"Ce projet de loi oblige le Département de la Défense à fournir des états financiers auditables sur l'utilisation de l'argent public. Il vise à garantir que l'argent des impôts soit correctement tracé.\",\n  \"fr_key_points\": [\n    \"Exigence que les responsables financiers soient des experts-comptables certifiés (CPA) en cas d'échec à obtenir une opinion d'audit sans réserve d'ici fin 2028.\",\n    \"Investissement de 300 millions de dollars dans l'intelligence artificielle, l'automatisation et le remplacement des systèmes commerciaux pour accélérer les audits.\",\n    \"Suppression de contrats de consultants externes pour le soutien aux audits afin de financer les nouvelles technologies.\",\n    \"Création d'un comité d'audit indépendant pour superviser la vérification des comptes du Département.\",\n    \"Octroi d'une plus grande autorité de reprogrammation aux départements militaires qui obtiennent une opinion d'audit sans réserve.\"\n  ],\n  \"es_ai_title\": \"Ley RECEIPTS: Mayor control y auditorías para el gasto del Departamento de Defensa\",\n  \"es_summary\": \"Esta ley busca que el Departamento de Defensa presente estados financieros auditables sobre cómo gasta el dinero de los contribuyentes. Establece consecuencias para las calificaciones de los líderes financieros si no logran auditorías limpias para el año 2028.\",\n  \"es_key_points\": [\n    \"Obliga a que los altos cargos financieros sean contadores públicos certificados (CPA) si no se obtiene una opinión de auditoría sin salvedades en 2028.\",\n    \"Destina 300 millones de dólares a inteligencia artificial, automatización y reemplazo de sistemas comerciales para acelerar las auditorías.\",\n    \"Termina contratos de consultoría externa para apoyo de auditoría para compensar el gasto en nuevas tecnologías.\",\n    \"Crea un Comité de Auditoría independiente para supervisar los estados financieros del Departamento.\",\n    \"Otorga mayor autoridad de reprogramación a los departamentos militares que logren una opinión de auditoría sin salvedades.\"\n  ],\n  \"it_ai_title\": \"Legge RECEIPTS: Trasparenza e controlli sulle spese del Dipartimento della Difesa\",\n  \"it_summary\": \"La legge impone al Dipartimento della Difesa di presentare bilanci verificabili sull'uso dei fondi pubblici. Per i cittadini, ciò garantisce una gestione più responsabile delle tasse.\",\n  \"it_key_points\": [\n    \"Requisiti professionali più severi (CPA) per i dirigenti finanziari se non si ottiene un'opinione di audit senza riserve entro il 2028.\",\n    \"Stanziamento di 300 milioni di dollari per l'intelligenza artificiale, l'automazione e la sostituzione dei sistemi aziendali per velocizzare gli audit.\",\n    \"Risoluzione dei contratti di consulenza esterna per il supporto agli audit per finanziare le nuove tecnologie.\",\n    \"Istituzione di un comitato di audit indipendente per supervisionare i bilanci, escludendo i vertici finanziari attuali.\",\n    \"Maggiore autorità di riprogrammazione per i dipartimenti militari che ottengono un'opinione di audit senza riserve.\"\n  ],\n  \"nl_ai_title\": \"RECEIPTS Act: Betere controle op uitgaven van het ministerie van Defensie en verplichte audits\",\n  \"nl_summary\": \"Deze wet dwingt het ministerie van Defensie om controleerbare financiële overzichten te overleggen over de besteding van belastinggeld. Het stelt harde eisen aan de kwalificaties van financieel leiders als de audits eind 2028 niet op orde zijn.\",\n  \"nl_key_points\": [\n    \"Benoeming van gecertificeerde accountants (CPA's) op topposities als het ministerie eind 2028 geen goedkeurende controleverklaring krijgt.\",\n    \"Inzet van 300 miljoen dollar voor kunstmatige intelligentie, automatisering en vervanging van bedrijfssystemen om audits te versnellen.\",\n    \"Beëindiging van bestaande externe adviescontracten voor auditondersteuning om de investeringen in nieuwe technologie te betalen.\",\n    \"Oprichting van een onafhankelijke auditcommissie die toezicht houdt op de financiële verslagen van het ministerie.\",\n    \"Toekenning van meer bevoegdheid tot herprogrammering aan legeronderdelen die een goedkeurende controleverklaring krijgen.\"\n  ],\n  \"pt_ai_title\": \"Lei RECEIPTS: Transparência e auditorias nos gastos do Departamento de Defesa\",\n  \"pt_summary\": \"Esta proposta de lei exige que o Departamento de Defesa apresente demonstrações financeiras auditáveis sobre o uso do dinheiro dos impostos. O objetivo é garantir que os cidadãos saibam como os fundos estão a ser geridos.\",\n  \"pt_key_points\": [\n    \"Exigência de que os diretores financeiros sejam contabilistas públicos certificados (CPA) caso o departamento não obtenha uma opinião de auditoria sem reservas até ao final de 2028.\",\n    \"Investimento de 300 milhões de dólares em inteligência artificial, automação e substituição de sistemas de negócios para acelerar as auditorias.\",\n    \"Cancelamento de contratos de consultoria externa para apoio a auditorias para financiar as novas tecnologias.\",\n    \"Criação de um Comité de Auditoria independente para supervisionar as contas do Departamento.\",\n    \"Maior autoridade de reprogramação para os departamentos militares que obtenham uma opinião de auditoria sem reservas.\"\n  ],\n  \"category\": [\n    \"Security\",\n    \"Economy\",\n    \"Informatization\"\n  ]\n}"
    },
    {
      "timestamp": "2026-03-13T12:29:25.280Z",
      "source_url": "https://www.congress.gov/119/bills/s3902/BILLS-119s3902is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3902 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 3902 To provide for auditable financial statements for the Department of Defense, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES February 24, 2026 Ms. Ernst introduced the following bill; which was read twice and referred to the Committee on Armed Services _______________________________________________________________________ A BILL To provide for auditable financial statements for the Department of Defense, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Reviewing Every Check and Each Invoice Purchasing Troops' Supplies Act'' or the ``RECEIPTS Act''. SEC. 2. FINDINGS. Congress makes the following findings: (1) Section 9 of Article I of the Constitution of the United States requires all agencies of the Federal Government, including the Department of Defense, to publish ``a regular Statement and Account of the Receipts and Expenditures of all public Money''. (2) Section 3515(a) of title 31, United States Code, requires the agencies of the Federal Government, including the Department of Defense, to present auditable financial statements beginning not later than March 1, 2003. The Department has not complied with this law. (3) The Federal Financial Management Improvement Act of 1996 (title VIII of division A of Public Law 104-208; 31 U.S.C. 3512 note) requires financial systems acquired by the Federal Government, including the Department of Defense, to be able to provide information to leaders to manage and control the cost of Government. The Department has not complied with this law. (4) The financial management of the Department of Defense has been on the ``High-Risk'' list of the Government Accountability Office, which means that the Department is not consistently able to ``control costs; ensure basic accountability; anticipate future costs and claims on the budget; measure performance; maintain funds control; [and] prevent and detect fraud, waste, and abuse''. (5) In 2005, the Department of Defense created a Financial Improvement and Audit Readiness (FIAR) Plan, overseen by a directorate within the office of the Under Secretary of Defense (Comptroller), to improve Department business processes with the goal of producing timely, reliable, and accurate financial information that could generate an audit-ready annual financial statement. In December 2005, that directorate, known as the FIAR Directorate, issued the first of a series of semiannual reports on the status of the Financial Improvement and Audit Readiness Plan. (6) Section 1003 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111-84; 123 Stat. 2439) required regular status reports on the Financial Improvement and Audit Readiness Plan described in paragraph (5), and codified as a statutory requirement the goal of the Plan in ensuring that Department of Defense financial statements were validated as ready for audit not later than September 30, 2017. In addition, section 1005 of the National Defense Authorization Act for Fiscal Year 2013 (Public Law 112-239) required that the statement of budgetary resources of the Department of Defense be validated as ready for audit by not later than September 30, 2014. The Department of Defense did not meet these deadlines. (7) At a June 2025 hearing in the Committee on Armed Services of the Senate, the Department's Acting Comptroller committed to audit-ready budget statements for the Department of War by 2028 by stating, ``Within the next three years, under the secretary's guidance, the remainder of the department will achieve the clean audit opinion.''. SEC. 3. 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. SEC. 4. CESSATION OF APPLICABILITY OF REPORTING REQUIREMENTS REGARDING THE FINANCIAL STATEMENTS OF THE DEPARTMENT OF DEFENSE AFTER OBTAINING A CLEAN AUDIT OPINION. (a) Cessation of Applicability.-- (1) Military departments.--The financial statements of a military department shall cease to be covered by the reporting requirements specified in subsection (b) upon the issuance of an unqualified audit opinion on such financial statements. (2) Department of defense.--The reporting requirements specified in subsection (b) shall cease to be effective when an unqualified audit opinion is issued on the financial statements of the Department of Defense, including each of the military departments and the other reporting entities defined by the Office of Management and Budget. (b) Reporting Requirements.--The reporting requirements specified in this subsection are the following: (1) The requirement for annual reports in section 892(b) of the Ike Skelton National Defense Authorization Act for Fiscal Year 2011 (Public Law 111-383; 124 Stat. 4311). (2) The requirement for semi-annual reports in section 1003(b) of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111-84; 123 Stat. 2440). (3) The requirement for annual reports in section 817(d) of the Bob Stump National Defense Authorization Act for Fiscal Year 2003 (Public Law 107-314; 116 Stat. 2610). (4) The requirement for periodic reports in section 908(b) of the Defense Acquisition Improvement Act of 1986 (Public Law 99-500; 100 Stat. 1783-140; 10 U.S.C. 2326 note) and duplicate requirements as provided for in section 6 of the Defense Technical Corrections Act of 1987 (Public Law 100-26; 101 Stat. 274; 10 U.S.C. 2302 note). SEC. 5. ADDITIONAL DUTIES AND QUALIFICATIONS FOR 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 following shall take effect on January 1, 2029: (1) Additional qualifications and duties of usd (comptroller).-- (A) Qualifications.--Any individual nominated for appointment to the position of Under Secretary of Defense (Comptroller) under section 135 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Duties and powers.--The duties and powers of the individual serving as Under Secretary of Defense (Comptroller) shall include, in addition to the duties and powers specified in section 135(c) of title 10, United States Code, such duties and powers with respect to the financial management of the Department of Defense as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (2) Additional qualifications and responsibilities of asa for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Army for Financial Management under section 7016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Army for Financial Management shall include, in addition to the responsibilities specified in section 7016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (3) Additional qualifications and responsibilities of asn for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Navy for Financial Management under section 8016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Navy for Financial Management shall include, in addition to the responsibilities specified in section 8016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (4) Additional qualifications and responsibilities of asaf for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Air Force for Financial Management under section 9016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Air Force for Financial Management shall include, in addition to the responsibilities specified in section 9016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (b) Public Company Defined.--In this section, the term ``public company'' has the meaning given the term ``issuer'' in section 2(a)(7) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7201(7)). SEC. 6. 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. SEC. 7. CHANGE IN MISSION STATEMENT FOR DFAS. The Secretary shall direct DFAS to amend its mission statement and vision to incorporate the following principles: (1) DFAS is a critical part of the United States military's financial management and accounting team and is not solely providing a pay and finance service to the military services. (2) DFAS is jointly responsible with the military services for-- (A) accounting for military spending by accurately and timely recording, analyzing, summarizing, and classifying military service financial transactions; (B) ensuring military service financial transactions are recorded in the military services' financial statements; and (C) achieving an unqualified audit opinion for the Department of Defense's financial statements. SEC. 8. AUTHORIZATION FOR ARTIFICIAL INTELLIGENCE, INCLUDING AGENTIC ARTIFICIAL INTELLIGENCE, TO OBTAIN AUDITS WITH UNQUALIFIED OPINION OF FISCAL YEAR 2028 FINANCIAL STATEMENTS OF THE DEPARTMENT OF DEFENSE. (a) Sense of Congress.--It is the sense of Congress that the Department of Defense should, to the maximum extent practicable, utilize technology and software to automate its efforts to prepare and audit its financial statements and minimize the use of additional contractor personnel for this function. (b) Authorization of Appropriations.--In addition to amounts otherwise available, there is authorized to be appropriated for the Department of Defense the following sums: (1) $150,000,000 for the deployment of automation and artificial intelligence to accelerate the audits of the financial statement of the Department. (2) $150,000,000 for business systems replacements to accelerate and improve the accuracy of the financial statements of the Department of Defense pursuant to chapter 9A and section 2222 of title 10, United States Code. (c) Offset Required.--The Secretary of Defense shall terminate for convenience existing contracts for contractor support for consulting services regarding the audit and preparation of financial statements in amounts equal to amounts appropriated pursuant to subsection (b). SEC. 9. ESTABLISHMENT OF DEPARTMENT OF DEFENSE AUDIT COMMITTEE AND AMENDMENT OF DEPARTMENT OF DEFENSE INSPECTOR GENERAL ROLE IN AUDIT OF FINANCIAL STATEMENTS. (a) Establishment.--The Secretary of Defense shall establish a committee to be known as the Audit Committee to select and oversee the audit of the financial statements of the Department as performed by an independent external auditor. (b) Membership.--The Audit Committee shall be composed of the following members: (1) The Deputy Secretary of Defense, who shall serve as the Chairman of the Audit Committee. (2) The Chief Information Officer of the Department of Defense. (3) The Deputy Inspector General (Audit) of the Department of Defense. (4) An individual appointed by the Chairman of the Committee on Armed Services of the Senate. (5) An individual appointed by the Ranking Member of the Committee on Armed Services of the Senate. (6) An individual appointed by the Chairman of the Committee on Armed Services of the House of Representatives. (7) An individual appointed by the Ranking Member of the Committee on Armed Services of the House of Representatives. (8) An individual appointed by the Secretary of Defense from the Defense Business Board. (c) Excluded Individuals.--The Audit Committee shall not include the following individuals currently serving in the following roles: (1) The Under Secretary of Defense (Comptroller)/Chief Financial Officer. (2) The Deputy Under Secretary of Defense (Comptroller). (3) The Director, Defense Finance and Accounting Service (DFAS). (d) Qualification.--Members of the Audit Committee appointed by the Chairman of the Committee on Armed Services of the Senate and the Chairman of the Committee on Armed Services of the House of Representatives shall be appointed to the Commission from among individuals who are Certified Public Accountants (CPAs) and who have demonstrated knowledge and experience in the audit of Federal agency financial statements. (e) Audits by Agencies.--Section 3521(a) of title 31, United States Code, is amended-- (1) by inserting ``(1)'' after ``(a)''; and (2) by adding at the end the following paragraph: ``(2) The audit required under paragraph (1) for the Department of Defense shall be performed by an independent external auditor.''. <all>\n\nSUMMARY TO EVALUATE:\nTitle: The RECEIPTS Act: Ensuring Accountability for Military Spending through Audits\nSummary: This bill requires the Department of Defense to finally produce clean financial records to show exactly how taxpayer money is spent. It introduces strict consequences for leadership if they fail to meet audit standards by 2028.\nKey Points: Mandates that top financial officers must be Certified Public Accountants (CPAs) if the department fails its audit by 2028., Allocates $300 million for artificial intelligence and automation to speed up and improve the accuracy of military financial tracking., Requires the termination of expensive consulting contracts to offset the costs of new technology., Establishes an independent Audit Committee to oversee financial statements, excluding current internal financial leadership., Grants military departments more flexibility in moving funds only if they achieve a clean audit opinion.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-03-13T12:23:01.169Z",
      "source_url": "https://www.congress.gov/119/bills/s3902/BILLS-119s3902is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3902 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 3902 To provide for auditable financial statements for the Department of Defense, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES February 24, 2026 Ms. Ernst introduced the following bill; which was read twice and referred to the Committee on Armed Services _______________________________________________________________________ A BILL To provide for auditable financial statements for the Department of Defense, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Reviewing Every Check and Each Invoice Purchasing Troops' Supplies Act'' or the ``RECEIPTS Act''. SEC. 2. FINDINGS. Congress makes the following findings: (1) Section 9 of Article I of the Constitution of the United States requires all agencies of the Federal Government, including the Department of Defense, to publish ``a regular Statement and Account of the Receipts and Expenditures of all public Money''. (2) Section 3515(a) of title 31, United States Code, requires the agencies of the Federal Government, including the Department of Defense, to present auditable financial statements beginning not later than March 1, 2003. The Department has not complied with this law. (3) The Federal Financial Management Improvement Act of 1996 (title VIII of division A of Public Law 104-208; 31 U.S.C. 3512 note) requires financial systems acquired by the Federal Government, including the Department of Defense, to be able to provide information to leaders to manage and control the cost of Government. The Department has not complied with this law. (4) The financial management of the Department of Defense has been on the ``High-Risk'' list of the Government Accountability Office, which means that the Department is not consistently able to ``control costs; ensure basic accountability; anticipate future costs and claims on the budget; measure performance; maintain funds control; [and] prevent and detect fraud, waste, and abuse''. (5) In 2005, the Department of Defense created a Financial Improvement and Audit Readiness (FIAR) Plan, overseen by a directorate within the office of the Under Secretary of Defense (Comptroller), to improve Department business processes with the goal of producing timely, reliable, and accurate financial information that could generate an audit-ready annual financial statement. In December 2005, that directorate, known as the FIAR Directorate, issued the first of a series of semiannual reports on the status of the Financial Improvement and Audit Readiness Plan. (6) Section 1003 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111-84; 123 Stat. 2439) required regular status reports on the Financial Improvement and Audit Readiness Plan described in paragraph (5), and codified as a statutory requirement the goal of the Plan in ensuring that Department of Defense financial statements were validated as ready for audit not later than September 30, 2017. In addition, section 1005 of the National Defense Authorization Act for Fiscal Year 2013 (Public Law 112-239) required that the statement of budgetary resources of the Department of Defense be validated as ready for audit by not later than September 30, 2014. The Department of Defense did not meet these deadlines. (7) At a June 2025 hearing in the Committee on Armed Services of the Senate, the Department's Acting Comptroller committed to audit-ready budget statements for the Department of War by 2028 by stating, ``Within the next three years, under the secretary's guidance, the remainder of the department will achieve the clean audit opinion.''. SEC. 3. 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. SEC. 4. CESSATION OF APPLICABILITY OF REPORTING REQUIREMENTS REGARDING THE FINANCIAL STATEMENTS OF THE DEPARTMENT OF DEFENSE AFTER OBTAINING A CLEAN AUDIT OPINION. (a) Cessation of Applicability.-- (1) Military departments.--The financial statements of a military department shall cease to be covered by the reporting requirements specified in subsection (b) upon the issuance of an unqualified audit opinion on such financial statements. (2) Department of defense.--The reporting requirements specified in subsection (b) shall cease to be effective when an unqualified audit opinion is issued on the financial statements of the Department of Defense, including each of the military departments and the other reporting entities defined by the Office of Management and Budget. (b) Reporting Requirements.--The reporting requirements specified in this subsection are the following: (1) The requirement for annual reports in section 892(b) of the Ike Skelton National Defense Authorization Act for Fiscal Year 2011 (Public Law 111-383; 124 Stat. 4311). (2) The requirement for semi-annual reports in section 1003(b) of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111-84; 123 Stat. 2440). (3) The requirement for annual reports in section 817(d) of the Bob Stump National Defense Authorization Act for Fiscal Year 2003 (Public Law 107-314; 116 Stat. 2610). (4) The requirement for periodic reports in section 908(b) of the Defense Acquisition Improvement Act of 1986 (Public Law 99-500; 100 Stat. 1783-140; 10 U.S.C. 2326 note) and duplicate requirements as provided for in section 6 of the Defense Technical Corrections Act of 1987 (Public Law 100-26; 101 Stat. 274; 10 U.S.C. 2302 note). SEC. 5. ADDITIONAL DUTIES AND QUALIFICATIONS FOR 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 following shall take effect on January 1, 2029: (1) Additional qualifications and duties of usd (comptroller).-- (A) Qualifications.--Any individual nominated for appointment to the position of Under Secretary of Defense (Comptroller) under section 135 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Duties and powers.--The duties and powers of the individual serving as Under Secretary of Defense (Comptroller) shall include, in addition to the duties and powers specified in section 135(c) of title 10, United States Code, such duties and powers with respect to the financial management of the Department of Defense as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (2) Additional qualifications and responsibilities of asa for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Army for Financial Management under section 7016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Army for Financial Management shall include, in addition to the responsibilities specified in section 7016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (3) Additional qualifications and responsibilities of asn for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Navy for Financial Management under section 8016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Navy for Financial Management shall include, in addition to the responsibilities specified in section 8016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (4) Additional qualifications and responsibilities of asaf for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Air Force for Financial Management under section 9016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Air Force for Financial Management shall include, in addition to the responsibilities specified in section 9016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (b) Public Company Defined.--In this section, the term ``public company'' has the meaning given the term ``issuer'' in section 2(a)(7) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7201(7)). SEC. 6. 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. SEC. 7. CHANGE IN MISSION STATEMENT FOR DFAS. The Secretary shall direct DFAS to amend its mission statement and vision to incorporate the following principles: (1) DFAS is a critical part of the United States military's financial management and accounting team and is not solely providing a pay and finance service to the military services. (2) DFAS is jointly responsible with the military services for-- (A) accounting for military spending by accurately and timely recording, analyzing, summarizing, and classifying military service financial transactions; (B) ensuring military service financial transactions are recorded in the military services' financial statements; and (C) achieving an unqualified audit opinion for the Department of Defense's financial statements. SEC. 8. AUTHORIZATION FOR ARTIFICIAL INTELLIGENCE, INCLUDING AGENTIC ARTIFICIAL INTELLIGENCE, TO OBTAIN AUDITS WITH UNQUALIFIED OPINION OF FISCAL YEAR 2028 FINANCIAL STATEMENTS OF THE DEPARTMENT OF DEFENSE. (a) Sense of Congress.--It is the sense of Congress that the Department of Defense should, to the maximum extent practicable, utilize technology and software to automate its efforts to prepare and audit its financial statements and minimize the use of additional contractor personnel for this function. (b) Authorization of Appropriations.--In addition to amounts otherwise available, there is authorized to be appropriated for the Department of Defense the following sums: (1) $150,000,000 for the deployment of automation and artificial intelligence to accelerate the audits of the financial statement of the Department. (2) $150,000,000 for business systems replacements to accelerate and improve the accuracy of the financial statements of the Department of Defense pursuant to chapter 9A and section 2222 of title 10, United States Code. (c) Offset Required.--The Secretary of Defense shall terminate for convenience existing contracts for contractor support for consulting services regarding the audit and preparation of financial statements in amounts equal to amounts appropriated pursuant to subsection (b). SEC. 9. ESTABLISHMENT OF DEPARTMENT OF DEFENSE AUDIT COMMITTEE AND AMENDMENT OF DEPARTMENT OF DEFENSE INSPECTOR GENERAL ROLE IN AUDIT OF FINANCIAL STATEMENTS. (a) Establishment.--The Secretary of Defense shall establish a committee to be known as the Audit Committee to select and oversee the audit of the financial statements of the Department as performed by an independent external auditor. (b) Membership.--The Audit Committee shall be composed of the following members: (1) The Deputy Secretary of Defense, who shall serve as the Chairman of the Audit Committee. (2) The Chief Information Officer of the Department of Defense. (3) The Deputy Inspector General (Audit) of the Department of Defense. (4) An individual appointed by the Chairman of the Committee on Armed Services of the Senate. (5) An individual appointed by the Ranking Member of the Committee on Armed Services of the Senate. (6) An individual appointed by the Chairman of the Committee on Armed Services of the House of Representatives. (7) An individual appointed by the Ranking Member of the Committee on Armed Services of the House of Representatives. (8) An individual appointed by the Secretary of Defense from the Defense Business Board. (c) Excluded Individuals.--The Audit Committee shall not include the following individuals currently serving in the following roles: (1) The Under Secretary of Defense (Comptroller)/Chief Financial Officer. (2) The Deputy Under Secretary of Defense (Comptroller). (3) The Director, Defense Finance and Accounting Service (DFAS). (d) Qualification.--Members of the Audit Committee appointed by the Chairman of the Committee on Armed Services of the Senate and the Chairman of the Committee on Armed Services of the House of Representatives shall be appointed to the Commission from among individuals who are Certified Public Accountants (CPAs) and who have demonstrated knowledge and experience in the audit of Federal agency financial statements. (e) Audits by Agencies.--Section 3521(a) of title 31, United States Code, is amended-- (1) by inserting ``(1)'' after ``(a)''; and (2) by adding at the end the following paragraph: ``(2) The audit required under paragraph (1) for the Department of Defense shall be performed by an independent external auditor.''. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa RECEIPTS: Większa kontrola nad wydatkami Pentagonu i obowiązkowe audyty\",\n  \"pl_summary\": \"Ustawa ma na celu zmuszenie Departamentu Obrony USA do rzetelnego rozliczania się z publicznych pieniędzy poprzez wprowadzenie obowiązkowych audytów. Dla obywateli oznacza to większą przejrzystość w tym, jak wydawane są miliardy dolarów z ich podatków na cele wojskowe.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie kar dla kierownictwa, jeśli wojsko nie przejdzie pomyślnie kontroli finansowej do końca 2028 roku.\",\n    \"Wymóg, aby najważniejsi urzędnicy finansowi Pentagonu byli dyplomowanymi księgowymi (CPA) z doświadczeniem w sektorze publicznym lub prywatnym.\",\n    \"Przeznaczenie 300 milionów dolarów na wykorzystanie sztucznej inteligencji i automatyzacji w celu przyspieszenia kontroli wydatków.\",\n    \"Ograniczenie wydatków na zewnętrzne firmy konsultingowe, aby sfinansować nowoczesne systemy informatyczne.\",\n    \"Powołanie specjalnego Komitetu Audytu, który będzie niezależnie nadzorował sprawdzanie finansów wojska.\"\n  ],\n  \"eng_ai_title\": \"The RECEIPTS Act: Ensuring Accountability for Military Spending through Audits\",\n  \"eng_summary\": \"This bill requires the Department of Defense to finally produce clean financial records to show exactly how taxpayer money is spent. It introduces strict consequences for leadership if they fail to meet audit standards by 2028.\",\n  \"eng_key_points\": [\n    \"Mandates that top financial officers must be Certified Public Accountants (CPAs) if the department fails its audit by 2028.\",\n    \"Allocates $300 million for artificial intelligence and automation to speed up and improve the accuracy of military financial tracking.\",\n    \"Requires the termination of expensive consulting contracts to offset the costs of new technology.\",\n    \"Establishes an independent Audit Committee to oversee financial statements, excluding current internal financial leadership.\",\n    \"Grants military departments more flexibility in moving funds only if they achieve a clean audit opinion.\"\n  ],\n  \"de_ai_title\": \"RECEIPTS Act: Mehr Transparenz und Kontrolle bei den US-Militärausgaben\",\n  \"de_summary\": \"Dieses Gesetz verpflichtet das Verteidigungsministerium dazu, seine Finanzen endlich lückenlos prüfen zu lassen. Für die Bürger bedeutet dies eine bessere Kontrolle darüber, wie Steuergelder im Militärbereich verwendet werden.\",\n  \"de_key_points\": [\n    \"Strenge Qualifikationsanforderungen für Finanzchefs, falls bis Ende 2028 kein sauberer Audit vorliegt.\",\n    \"Einsatz von künstlicher Intelligenz im Wert von 300 Millionen Dollar zur automatischen Überprüfung von Rechnungen und Ausgaben.\",\n    \"Kündigung bestehender Beraterverträge, um die Kosten für neue Automatisierungstechnologien auszugleichen.\",\n    \"Einrichtung eines unabhängigen Prüfungsausschusses zur Überwachung der Finanzberichte des Pentagons.\",\n    \"Belohnung für erfolgreiche Audits durch größere Flexibilität bei der internen Budgetverwaltung.\"\n  ],\n  \"fr_ai_title\": \"Loi RECEIPTS : Renforcer la transparence des dépenses militaires américaines\",\n  \"fr_summary\": \"Ce projet de loi oblige le Département de la Défense à fournir des comptes clairs sur l'utilisation de l'argent public. Il vise à garantir que chaque dollar d'impôt versé pour la défense soit correctement tracé et justifié.\",\n  \"fr_key_points\": [\n    \"Exigence que les responsables financiers soient des experts-comptables certifiés en cas d'échec des audits d'ici fin 2028.\",\n    \"Investissement de 300 millions de dollars dans l'intelligence artificielle pour automatiser le contrôle des finances militaires.\",\n    \"Suppression de contrats de consultants externes pour financer la modernisation des systèmes de gestion.\",\n    \"Création d'un comité d'audit indépendant pour superviser la vérification des comptes du Pentagone.\",\n    \"Octroi d'une plus grande liberté budgétaire aux services militaires qui réussissent leurs examens financiers.\"\n  ],\n  \"es_ai_title\": \"Ley RECEIPTS: Mayor control y auditorías obligatorias para el gasto militar\",\n  \"es_summary\": \"Esta ley busca que el Departamento de Defensa rinda cuentas claras sobre cómo gasta el dinero de los contribuyentes. Establece consecuencias para los líderes militares si no logran auditorías limpias para el año 2028.\",\n  \"es_key_points\": [\n    \"Obliga a que los altos cargos financieros sean contadores certificados si no se superan las auditorías en 2028.\",\n    \"Destina 300 millones de dólares a inteligencia artificial para detectar errores y fraudes en las cuentas de defensa.\",\n    \"Elimina contratos de consultoría externa para compensar el gasto en nuevas tecnologías de auditoría.\",\n    \"Crea un Comité de Auditoría independiente para supervisar los estados financieros del Departamento de Defensa.\",\n    \"Permite mayor flexibilidad para transferir fondos solo a los departamentos que demuestren una contabilidad impecable.\"\n  ],\n  \"it_ai_title\": \"Legge RECEIPTS: Trasparenza e controlli rigorosi sulle spese del Pentagono\",\n  \"it_summary\": \"La legge impone al Dipartimento della Difesa di presentare bilanci chiari e verificabili sull'uso dei fondi pubblici. Per i cittadini, ciò garantisce una gestione più responsabile e onesta delle tasse destinate alla difesa.\",\n  \"it_key_points\": [\n    \"Requisiti professionali più severi per i dirigenti finanziari se non si ottengono audit positivi entro il 2028.\",\n    \"Stanziamento di 300 milioni di dollari per l'intelligenza artificiale per velocizzare e migliorare la precisione dei controlli contabili.\",\n    \"Taglio dei contratti di consulenza esterna per finanziare l'automazione dei sistemi finanziari.\",\n    \"Istituzione di un comitato di audit indipendente per supervisionare i bilanci, escludendo i vertici finanziari attuali.\",\n    \"Maggiore autonomia nella gestione dei fondi per i reparti militari che superano con successo le verifiche.\"\n  ],\n  \"nl_ai_title\": \"RECEIPTS Act: Betere controle op militaire uitgaven en verplichte audits\",\n  \"nl_summary\": \"Deze wet dwingt het ministerie van Defensie om eindelijk openheid van zaken te geven over de besteding van belastinggeld. Het stelt harde eisen aan de boekhouding om verspilling en fraude tegen te gaan.\",\n  \"nl_key_points\": [\n    \"Benoeming van gecertificeerde accountants op topposities als de audits eind 2028 niet op orde zijn.\",\n    \"Inzet van 300 miljoen dollar voor kunstmatige intelligentie om de financiële controle te automatiseren en te verbeteren.\",\n    \"Beëindiging van dure externe adviescontracten om de investeringen in nieuwe technologie te betalen.\",\n    \"Oprichting van een onafhankelijke auditcommissie die toezicht houdt op de financiële verslagen van Defensie.\",\n    \"Toekenning van meer budgettaire vrijheid aan legeronderdelen die hun financiën aantoonbaar op orde hebben.\"\n  ],\n  \"pt_ai_title\": \"Lei RECEIPTS: Transparência e auditorias obrigatórias nos gastos da defesa\",\n  \"pt_summary\": \"Esta proposta de lei exige que o Departamento de Defesa apresente contas claras sobre o uso do dinheiro dos impostos. O objetivo é garantir que os cidadãos saibam exatamente como os fundos militares estão a ser geridos.\",\n  \"pt_key_points\": [\n    \"Exigência de que os diretores financeiros sejam contabilistas certificados caso as auditorias falhem até ao final de 2028.\",\n    \"Investimento de 300 milhões de dólares em inteligência artificial para modernizar e acelerar a fiscalização financeira.\",\n    \"Cancelamento de contratos de consultoria externa para financiar a substituição de sistemas de gestão obsoletos.\",\n    \"Criação de um Comité de Auditoria independente para supervisionar as contas, sem a participação dos atuais gestores financeiros.\",\n    \"Maior flexibilidade na transferência de verbas para os departamentos que obtenham resultados positivos nas auditorias.\"\n  ],\n  \"category\": [\"Security\", \"Economy\", \"Informatization\"]\n}"
    },
    {
      "timestamp": "2026-03-12T12:37:41.088Z",
      "source_url": "https://www.congress.gov/119/bills/s3902/BILLS-119s3902is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3902 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 3902 To provide for auditable financial statements for the Department of Defense, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES February 24, 2026 Ms. Ernst introduced the following bill; which was read twice and referred to the Committee on Armed Services _______________________________________________________________________ A BILL To provide for auditable financial statements for the Department of Defense, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Reviewing Every Check and Each Invoice Purchasing Troops' Supplies Act'' or the ``RECEIPTS Act''. SEC. 2. FINDINGS. Congress makes the following findings: (1) Section 9 of Article I of the Constitution of the United States requires all agencies of the Federal Government, including the Department of Defense, to publish ``a regular Statement and Account of the Receipts and Expenditures of all public Money''. (2) Section 3515(a) of title 31, United States Code, requires the agencies of the Federal Government, including the Department of Defense, to present auditable financial statements beginning not later than March 1, 2003. The Department has not complied with this law. (3) The Federal Financial Management Improvement Act of 1996 (title VIII of division A of Public Law 104-208; 31 U.S.C. 3512 note) requires financial systems acquired by the Federal Government, including the Department of Defense, to be able to provide information to leaders to manage and control the cost of Government. The Department has not complied with this law. (4) The financial management of the Department of Defense has been on the ``High-Risk'' list of the Government Accountability Office, which means that the Department is not consistently able to ``control costs; ensure basic accountability; anticipate future costs and claims on the budget; measure performance; maintain funds control; [and] prevent and detect fraud, waste, and abuse''. (5) In 2005, the Department of Defense created a Financial Improvement and Audit Readiness (FIAR) Plan, overseen by a directorate within the office of the Under Secretary of Defense (Comptroller), to improve Department business processes with the goal of producing timely, reliable, and accurate financial information that could generate an audit-ready annual financial statement. In December 2005, that directorate, known as the FIAR Directorate, issued the first of a series of semiannual reports on the status of the Financial Improvement and Audit Readiness Plan. (6) Section 1003 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111-84; 123 Stat. 2439) required regular status reports on the Financial Improvement and Audit Readiness Plan described in paragraph (5), and codified as a statutory requirement the goal of the Plan in ensuring that Department of Defense financial statements were validated as ready for audit not later than September 30, 2017. In addition, section 1005 of the National Defense Authorization Act for Fiscal Year 2013 (Public Law 112-239) required that the statement of budgetary resources of the Department of Defense be validated as ready for audit by not later than September 30, 2014. The Department of Defense did not meet these deadlines. (7) At a June 2025 hearing in the Committee on Armed Services of the Senate, the Department's Acting Comptroller committed to audit-ready budget statements for the Department of War by 2028 by stating, ``Within the next three years, under the secretary's guidance, the remainder of the department will achieve the clean audit opinion.''. SEC. 3. 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. SEC. 4. CESSATION OF APPLICABILITY OF REPORTING REQUIREMENTS REGARDING THE FINANCIAL STATEMENTS OF THE DEPARTMENT OF DEFENSE AFTER OBTAINING A CLEAN AUDIT OPINION. (a) Cessation of Applicability.-- (1) Military departments.--The financial statements of a military department shall cease to be covered by the reporting requirements specified in subsection (b) upon the issuance of an unqualified audit opinion on such financial statements. (2) Department of defense.--The reporting requirements specified in subsection (b) shall cease to be effective when an unqualified audit opinion is issued on the financial statements of the Department of Defense, including each of the military departments and the other reporting entities defined by the Office of Management and Budget. (b) Reporting Requirements.--The reporting requirements specified in this subsection are the following: (1) The requirement for annual reports in section 892(b) of the Ike Skelton National Defense Authorization Act for Fiscal Year 2011 (Public Law 111-383; 124 Stat. 4311). (2) The requirement for semi-annual reports in section 1003(b) of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111-84; 123 Stat. 2440). (3) The requirement for annual reports in section 817(d) of the Bob Stump National Defense Authorization Act for Fiscal Year 2003 (Public Law 107-314; 116 Stat. 2610). (4) The requirement for periodic reports in section 908(b) of the Defense Acquisition Improvement Act of 1986 (Public Law 99-500; 100 Stat. 1783-140; 10 U.S.C. 2326 note) and duplicate requirements as provided for in section 6 of the Defense Technical Corrections Act of 1987 (Public Law 100-26; 101 Stat. 274; 10 U.S.C. 2302 note). SEC. 5. ADDITIONAL DUTIES AND QUALIFICATIONS FOR 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 following shall take effect on January 1, 2029: (1) Additional qualifications and duties of usd (comptroller).-- (A) Qualifications.--Any individual nominated for appointment to the position of Under Secretary of Defense (Comptroller) under section 135 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Duties and powers.--The duties and powers of the individual serving as Under Secretary of Defense (Comptroller) shall include, in addition to the duties and powers specified in section 135(c) of title 10, United States Code, such duties and powers with respect to the financial management of the Department of Defense as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (2) Additional qualifications and responsibilities of asa for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Army for Financial Management under section 7016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Army for Financial Management shall include, in addition to the responsibilities specified in section 7016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (3) Additional qualifications and responsibilities of asn for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Navy for Financial Management under section 8016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Navy for Financial Management shall include, in addition to the responsibilities specified in section 8016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (4) Additional qualifications and responsibilities of asaf for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Air Force for Financial Management under section 9016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Air Force for Financial Management shall include, in addition to the responsibilities specified in section 9016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (b) Public Company Defined.--In this section, the term ``public company'' has the meaning given the term ``issuer'' in section 2(a)(7) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7201(7)). SEC. 6. 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. SEC. 7. CHANGE IN MISSION STATEMENT FOR DFAS. The Secretary shall direct DFAS to amend its mission statement and vision to incorporate the following principles: (1) DFAS is a critical part of the United States military's financial management and accounting team and is not solely providing a pay and finance service to the military services. (2) DFAS is jointly responsible with the military services for-- (A) accounting for military spending by accurately and timely recording, analyzing, summarizing, and classifying military service financial transactions; (B) ensuring military service financial transactions are recorded in the military services' financial statements; and (C) achieving an unqualified audit opinion for the Department of Defense's financial statements. SEC. 8. AUTHORIZATION FOR ARTIFICIAL INTELLIGENCE, INCLUDING AGENTIC ARTIFICIAL INTELLIGENCE, TO OBTAIN AUDITS WITH UNQUALIFIED OPINION OF FISCAL YEAR 2028 FINANCIAL STATEMENTS OF THE DEPARTMENT OF DEFENSE. (a) Sense of Congress.--It is the sense of Congress that the Department of Defense should, to the maximum extent practicable, utilize technology and software to automate its efforts to prepare and audit its financial statements and minimize the use of additional contractor personnel for this function. (b) Authorization of Appropriations.--In addition to amounts otherwise available, there is authorized to be appropriated for the Department of Defense the following sums: (1) $150,000,000 for the deployment of automation and artificial intelligence to accelerate the audits of the financial statement of the Department. (2) $150,000,000 for business systems replacements to accelerate and improve the accuracy of the financial statements of the Department of Defense pursuant to chapter 9A and section 2222 of title 10, United States Code. (c) Offset Required.--The Secretary of Defense shall terminate for convenience existing contracts for contractor support for consulting services regarding the audit and preparation of financial statements in amounts equal to amounts appropriated pursuant to subsection (b). SEC. 9. ESTABLISHMENT OF DEPARTMENT OF DEFENSE AUDIT COMMITTEE AND AMENDMENT OF DEPARTMENT OF DEFENSE INSPECTOR GENERAL ROLE IN AUDIT OF FINANCIAL STATEMENTS. (a) Establishment.--The Secretary of Defense shall establish a committee to be known as the Audit Committee to select and oversee the audit of the financial statements of the Department as performed by an independent external auditor. (b) Membership.--The Audit Committee shall be composed of the following members: (1) The Deputy Secretary of Defense, who shall serve as the Chairman of the Audit Committee. (2) The Chief Information Officer of the Department of Defense. (3) The Deputy Inspector General (Audit) of the Department of Defense. (4) An individual appointed by the Chairman of the Committee on Armed Services of the Senate. (5) An individual appointed by the Ranking Member of the Committee on Armed Services of the Senate. (6) An individual appointed by the Chairman of the Committee on Armed Services of the House of Representatives. (7) An individual appointed by the Ranking Member of the Committee on Armed Services of the House of Representatives. (8) An individual appointed by the Secretary of Defense from the Defense Business Board. (c) Excluded Individuals.--The Audit Committee shall not include the following individuals currently serving in the following roles: (1) The Under Secretary of Defense (Comptroller)/Chief Financial Officer. (2) The Deputy Under Secretary of Defense (Comptroller). (3) The Director, Defense Finance and Accounting Service (DFAS). (d) Qualification.--Members of the Audit Committee appointed by the Chairman of the Committee on Armed Services of the Senate and the Chairman of the Committee on Armed Services of the House of Representatives shall be appointed to the Commission from among individuals who are Certified Public Accountants (CPAs) and who have demonstrated knowledge and experience in the audit of Federal agency financial statements. (e) Audits by Agencies.--Section 3521(a) of title 31, United States Code, is amended-- (1) by inserting ``(1)'' after ``(a)''; and (2) by adding at the end the following paragraph: ``(2) The audit required under paragraph (1) for the Department of Defense shall be performed by an independent external auditor.''. <all>\n\nSUMMARY TO EVALUATE:\nTitle: The RECEIPTS Act: Ensuring Accountability for Military Spending through Audits\nSummary: This bill requires the Department of Defense to finally produce clean financial records to show exactly how taxpayer money is spent. It introduces strict consequences for leadership if they fail to meet audit standards by 2028.\nKey Points: Mandates that top financial officers must be Certified Public Accountants (CPAs) if the department fails its audit by 2028., Allocates $300 million for artificial intelligence and automation to speed up and improve the accuracy of military financial tracking., Requires the termination of expensive consulting contracts to offset the costs of new technology., Establishes an independent Audit Committee to oversee financial statements, excluding current internal financial leadership., Grants military departments more flexibility in moving funds only if they achieve a clean audit opinion.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-03-12T12:25:10.617Z",
      "source_url": "https://www.congress.gov/119/bills/s3902/BILLS-119s3902is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3902 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 3902 To provide for auditable financial statements for the Department of Defense, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES February 24, 2026 Ms. Ernst introduced the following bill; which was read twice and referred to the Committee on Armed Services _______________________________________________________________________ A BILL To provide for auditable financial statements for the Department of Defense, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Reviewing Every Check and Each Invoice Purchasing Troops' Supplies Act'' or the ``RECEIPTS Act''. SEC. 2. FINDINGS. Congress makes the following findings: (1) Section 9 of Article I of the Constitution of the United States requires all agencies of the Federal Government, including the Department of Defense, to publish ``a regular Statement and Account of the Receipts and Expenditures of all public Money''. (2) Section 3515(a) of title 31, United States Code, requires the agencies of the Federal Government, including the Department of Defense, to present auditable financial statements beginning not later than March 1, 2003. The Department has not complied with this law. (3) The Federal Financial Management Improvement Act of 1996 (title VIII of division A of Public Law 104-208; 31 U.S.C. 3512 note) requires financial systems acquired by the Federal Government, including the Department of Defense, to be able to provide information to leaders to manage and control the cost of Government. The Department has not complied with this law. (4) The financial management of the Department of Defense has been on the ``High-Risk'' list of the Government Accountability Office, which means that the Department is not consistently able to ``control costs; ensure basic accountability; anticipate future costs and claims on the budget; measure performance; maintain funds control; [and] prevent and detect fraud, waste, and abuse''. (5) In 2005, the Department of Defense created a Financial Improvement and Audit Readiness (FIAR) Plan, overseen by a directorate within the office of the Under Secretary of Defense (Comptroller), to improve Department business processes with the goal of producing timely, reliable, and accurate financial information that could generate an audit-ready annual financial statement. In December 2005, that directorate, known as the FIAR Directorate, issued the first of a series of semiannual reports on the status of the Financial Improvement and Audit Readiness Plan. (6) Section 1003 of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111-84; 123 Stat. 2439) required regular status reports on the Financial Improvement and Audit Readiness Plan described in paragraph (5), and codified as a statutory requirement the goal of the Plan in ensuring that Department of Defense financial statements were validated as ready for audit not later than September 30, 2017. In addition, section 1005 of the National Defense Authorization Act for Fiscal Year 2013 (Public Law 112-239) required that the statement of budgetary resources of the Department of Defense be validated as ready for audit by not later than September 30, 2014. The Department of Defense did not meet these deadlines. (7) At a June 2025 hearing in the Committee on Armed Services of the Senate, the Department's Acting Comptroller committed to audit-ready budget statements for the Department of War by 2028 by stating, ``Within the next three years, under the secretary's guidance, the remainder of the department will achieve the clean audit opinion.''. SEC. 3. 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. SEC. 4. CESSATION OF APPLICABILITY OF REPORTING REQUIREMENTS REGARDING THE FINANCIAL STATEMENTS OF THE DEPARTMENT OF DEFENSE AFTER OBTAINING A CLEAN AUDIT OPINION. (a) Cessation of Applicability.-- (1) Military departments.--The financial statements of a military department shall cease to be covered by the reporting requirements specified in subsection (b) upon the issuance of an unqualified audit opinion on such financial statements. (2) Department of defense.--The reporting requirements specified in subsection (b) shall cease to be effective when an unqualified audit opinion is issued on the financial statements of the Department of Defense, including each of the military departments and the other reporting entities defined by the Office of Management and Budget. (b) Reporting Requirements.--The reporting requirements specified in this subsection are the following: (1) The requirement for annual reports in section 892(b) of the Ike Skelton National Defense Authorization Act for Fiscal Year 2011 (Public Law 111-383; 124 Stat. 4311). (2) The requirement for semi-annual reports in section 1003(b) of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111-84; 123 Stat. 2440). (3) The requirement for annual reports in section 817(d) of the Bob Stump National Defense Authorization Act for Fiscal Year 2003 (Public Law 107-314; 116 Stat. 2610). (4) The requirement for periodic reports in section 908(b) of the Defense Acquisition Improvement Act of 1986 (Public Law 99-500; 100 Stat. 1783-140; 10 U.S.C. 2326 note) and duplicate requirements as provided for in section 6 of the Defense Technical Corrections Act of 1987 (Public Law 100-26; 101 Stat. 274; 10 U.S.C. 2302 note). SEC. 5. ADDITIONAL DUTIES AND QUALIFICATIONS FOR 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 following shall take effect on January 1, 2029: (1) Additional qualifications and duties of usd (comptroller).-- (A) Qualifications.--Any individual nominated for appointment to the position of Under Secretary of Defense (Comptroller) under section 135 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Duties and powers.--The duties and powers of the individual serving as Under Secretary of Defense (Comptroller) shall include, in addition to the duties and powers specified in section 135(c) of title 10, United States Code, such duties and powers with respect to the financial management of the Department of Defense as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (2) Additional qualifications and responsibilities of asa for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Army for Financial Management under section 7016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Army for Financial Management shall include, in addition to the responsibilities specified in section 7016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (3) Additional qualifications and responsibilities of asn for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Navy for Financial Management under section 8016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Navy for Financial Management shall include, in addition to the responsibilities specified in section 8016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (4) Additional qualifications and responsibilities of asaf for financial management.-- (A) Qualifications.--Any individual nominated for appointment to the position of Assistant Secretary of the Air Force for Financial Management under section 9016 of title 10, United States Code, shall be an individual who is a Certified Public Accountant (CPA) and who has served-- (i) as the chief financial officer or equivalent position of a Federal or State agency that has received an audit with an unqualified opinion on such agency's financial statements during the time of such individual's service; or (ii) as the chief financial officer or equivalent position of a public company that has received an audit with an unqualified opinion on such company's financial statements during the time of such individual's service. (B) Responsibilities.--The responsibilities of the individual serving as Assistant Secretary of the Air Force for Financial Management shall include, in addition to the responsibilities specified in section 9016(b)(4) of title 10, United States Code, such responsibilities as the Deputy Secretary of Defense (acting in the capacity of Chief Management Officer of the Department of Defense) or a successor official in the Department of Defense (acting in such capacity) may prescribe. (b) Public Company Defined.--In this section, the term ``public company'' has the meaning given the term ``issuer'' in section 2(a)(7) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7201(7)). SEC. 6. 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. SEC. 7. CHANGE IN MISSION STATEMENT FOR DFAS. The Secretary shall direct DFAS to amend its mission statement and vision to incorporate the following principles: (1) DFAS is a critical part of the United States military's financial management and accounting team and is not solely providing a pay and finance service to the military services. (2) DFAS is jointly responsible with the military services for-- (A) accounting for military spending by accurately and timely recording, analyzing, summarizing, and classifying military service financial transactions; (B) ensuring military service financial transactions are recorded in the military services' financial statements; and (C) achieving an unqualified audit opinion for the Department of Defense's financial statements. SEC. 8. AUTHORIZATION FOR ARTIFICIAL INTELLIGENCE, INCLUDING AGENTIC ARTIFICIAL INTELLIGENCE, TO OBTAIN AUDITS WITH UNQUALIFIED OPINION OF FISCAL YEAR 2028 FINANCIAL STATEMENTS OF THE DEPARTMENT OF DEFENSE. (a) Sense of Congress.--It is the sense of Congress that the Department of Defense should, to the maximum extent practicable, utilize technology and software to automate its efforts to prepare and audit its financial statements and minimize the use of additional contractor personnel for this function. (b) Authorization of Appropriations.--In addition to amounts otherwise available, there is authorized to be appropriated for the Department of Defense the following sums: (1) $150,000,000 for the deployment of automation and artificial intelligence to accelerate the audits of the financial statement of the Department. (2) $150,000,000 for business systems replacements to accelerate and improve the accuracy of the financial statements of the Department of Defense pursuant to chapter 9A and section 2222 of title 10, United States Code. (c) Offset Required.--The Secretary of Defense shall terminate for convenience existing contracts for contractor support for consulting services regarding the audit and preparation of financial statements in amounts equal to amounts appropriated pursuant to subsection (b). SEC. 9. ESTABLISHMENT OF DEPARTMENT OF DEFENSE AUDIT COMMITTEE AND AMENDMENT OF DEPARTMENT OF DEFENSE INSPECTOR GENERAL ROLE IN AUDIT OF FINANCIAL STATEMENTS. (a) Establishment.--The Secretary of Defense shall establish a committee to be known as the Audit Committee to select and oversee the audit of the financial statements of the Department as performed by an independent external auditor. (b) Membership.--The Audit Committee shall be composed of the following members: (1) The Deputy Secretary of Defense, who shall serve as the Chairman of the Audit Committee. (2) The Chief Information Officer of the Department of Defense. (3) The Deputy Inspector General (Audit) of the Department of Defense. (4) An individual appointed by the Chairman of the Committee on Armed Services of the Senate. (5) An individual appointed by the Ranking Member of the Committee on Armed Services of the Senate. (6) An individual appointed by the Chairman of the Committee on Armed Services of the House of Representatives. (7) An individual appointed by the Ranking Member of the Committee on Armed Services of the House of Representatives. (8) An individual appointed by the Secretary of Defense from the Defense Business Board. (c) Excluded Individuals.--The Audit Committee shall not include the following individuals currently serving in the following roles: (1) The Under Secretary of Defense (Comptroller)/Chief Financial Officer. (2) The Deputy Under Secretary of Defense (Comptroller). (3) The Director, Defense Finance and Accounting Service (DFAS). (d) Qualification.--Members of the Audit Committee appointed by the Chairman of the Committee on Armed Services of the Senate and the Chairman of the Committee on Armed Services of the House of Representatives shall be appointed to the Commission from among individuals who are Certified Public Accountants (CPAs) and who have demonstrated knowledge and experience in the audit of Federal agency financial statements. (e) Audits by Agencies.--Section 3521(a) of title 31, United States Code, is amended-- (1) by inserting ``(1)'' after ``(a)''; and (2) by adding at the end the following paragraph: ``(2) The audit required under paragraph (1) for the Department of Defense shall be performed by an independent external auditor.''. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa RECEIPTS: Większa kontrola nad wydatkami Pentagonu i obowiązkowe audyty\",\n  \"pl_summary\": \"Ustawa ma na celu zmuszenie Departamentu Obrony USA do rzetelnego rozliczania się z publicznych pieniędzy poprzez wprowadzenie obowiązkowych audytów. Dla obywateli oznacza to większą przejrzystość w tym, jak wydawane są miliardy dolarów z ich podatków na cele wojskowe.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie kar dla kierownictwa, jeśli wojsko nie przejdzie pomyślnie kontroli finansowej do końca 2028 roku.\",\n    \"Wymóg, aby najważniejsi urzędnicy finansowi Pentagonu byli dyplomowanymi księgowymi (CPA) z doświadczeniem w sektorze publicznym lub prywatnym.\",\n    \"Przeznaczenie 300 milionów dolarów na wykorzystanie sztucznej inteligencji i automatyzacji w celu przyspieszenia kontroli wydatków.\",\n    \"Ograniczenie wydatków na zewnętrzne firmy konsultingowe, aby sfinansować nowoczesne systemy informatyczne.\",\n    \"Powołanie specjalnego Komitetu Audytu, który będzie niezależnie nadzorował sprawdzanie finansów wojska.\"\n  ],\n  \"eng_ai_title\": \"The RECEIPTS Act: Ensuring Accountability for Military Spending through Audits\",\n  \"eng_summary\": \"This bill requires the Department of Defense to finally produce clean financial records to show exactly how taxpayer money is spent. It introduces strict consequences for leadership if they fail to meet audit standards by 2028.\",\n  \"eng_key_points\": [\n    \"Mandates that top financial officers must be Certified Public Accountants (CPAs) if the department fails its audit by 2028.\",\n    \"Allocates $300 million for artificial intelligence and automation to speed up and improve the accuracy of military financial tracking.\",\n    \"Requires the termination of expensive consulting contracts to offset the costs of new technology.\",\n    \"Establishes an independent Audit Committee to oversee financial statements, excluding current internal financial leadership.\",\n    \"Grants military departments more flexibility in moving funds only if they achieve a clean audit opinion.\"\n  ],\n  \"de_ai_title\": \"RECEIPTS Act: Mehr Transparenz und Kontrolle bei den US-Militärausgaben\",\n  \"de_summary\": \"Dieses Gesetz verpflichtet das Verteidigungsministerium dazu, seine Finanzen endlich lückenlos prüfen zu lassen. Für die Bürger bedeutet dies eine bessere Kontrolle darüber, wie Steuergelder im Militärbereich verwendet werden.\",\n  \"de_key_points\": [\n    \"Strenge Qualifikationsanforderungen für Finanzchefs, falls bis Ende 2028 kein sauberer Audit vorliegt.\",\n    \"Einsatz von künstlicher Intelligenz im Wert von 300 Millionen Dollar zur automatischen Überprüfung von Rechnungen und Ausgaben.\",\n    \"Kündigung bestehender Beraterverträge, um die Kosten für neue Automatisierungstechnologien auszugleichen.\",\n    \"Einrichtung eines unabhängigen Prüfungsausschusses zur Überwachung der Finanzberichte des Pentagons.\",\n    \"Belohnung für erfolgreiche Audits durch größere Flexibilität bei der internen Budgetverwaltung.\"\n  ],\n  \"fr_ai_title\": \"Loi RECEIPTS : Renforcer la transparence des dépenses militaires américaines\",\n  \"fr_summary\": \"Ce projet de loi oblige le Département de la Défense à fournir des comptes clairs sur l'utilisation de l'argent public. Il vise à garantir que chaque dollar d'impôt versé pour la défense soit correctement tracé et justifié.\",\n  \"fr_key_points\": [\n    \"Exigence que les responsables financiers soient des experts-comptables certifiés en cas d'échec des audits d'ici fin 2028.\",\n    \"Investissement de 300 millions de dollars dans l'intelligence artificielle pour automatiser le contrôle des finances militaires.\",\n    \"Suppression de contrats de consultants externes pour financer la modernisation des systèmes de gestion.\",\n    \"Création d'un comité d'audit indépendant pour superviser la vérification des comptes du Pentagone.\",\n    \"Octroi d'une plus grande liberté budgétaire aux services militaires qui réussissent leurs examens financiers.\"\n  ],\n  \"es_ai_title\": \"Ley RECEIPTS: Mayor control y auditorías obligatorias para el gasto militar\",\n  \"es_summary\": \"Esta ley busca que el Departamento de Defensa rinda cuentas claras sobre cómo gasta el dinero de los contribuyentes. Establece consecuencias para los líderes militares si no logran auditorías limpias para el año 2028.\",\n  \"es_key_points\": [\n    \"Obliga a que los altos cargos financieros sean contadores certificados si no se superan las auditorías en 2028.\",\n    \"Destina 300 millones de dólares a inteligencia artificial para detectar errores y fraudes en las cuentas de defensa.\",\n    \"Elimina contratos de consultoría externa para compensar el gasto en nuevas tecnologías de auditoría.\",\n    \"Crea un Comité de Auditoría independiente para supervisar los estados financieros del Departamento de Defensa.\",\n    \"Permite mayor flexibilidad para transferir fondos solo a los departamentos que demuestren una contabilidad impecable.\"\n  ],\n  \"it_ai_title\": \"Legge RECEIPTS: Trasparenza e controlli rigorosi sulle spese del Pentagono\",\n  \"it_summary\": \"La legge impone al Dipartimento della Difesa di presentare bilanci chiari e verificabili sull'uso dei fondi pubblici. Per i cittadini, ciò garantisce una gestione più responsabile e onesta delle tasse destinate alla difesa.\",\n  \"it_key_points\": [\n    \"Requisiti professionali più severi per i dirigenti finanziari se non si ottengono audit positivi entro il 2028.\",\n    \"Stanziamento di 300 milioni di dollari per l'intelligenza artificiale per velocizzare e migliorare la precisione dei controlli contabili.\",\n    \"Taglio dei contratti di consulenza esterna per finanziare l'automazione dei sistemi finanziari.\",\n    \"Istituzione di un comitato di audit indipendente per supervisionare i bilanci, escludendo i vertici finanziari attuali.\",\n    \"Maggiore autonomia nella gestione dei fondi per i reparti militari che superano con successo le verifiche.\"\n  ],\n  \"nl_ai_title\": \"RECEIPTS Act: Betere controle op militaire uitgaven en verplichte audits\",\n  \"nl_summary\": \"Deze wet dwingt het ministerie van Defensie om eindelijk openheid van zaken te geven over de besteding van belastinggeld. Het stelt harde eisen aan de boekhouding om verspilling en fraude tegen te gaan.\",\n  \"nl_key_points\": [\n    \"Benoeming van gecertificeerde accountants op topposities als de audits eind 2028 niet op orde zijn.\",\n    \"Inzet van 300 miljoen dollar voor kunstmatige intelligentie om de financiële controle te automatiseren en te verbeteren.\",\n    \"Beëindiging van dure externe adviescontracten om de investeringen in nieuwe technologie te betalen.\",\n    \"Oprichting van een onafhankelijke auditcommissie die toezicht houdt op de financiële verslagen van Defensie.\",\n    \"Toekenning van meer budgettaire vrijheid aan legeronderdelen die hun financiën aantoonbaar op orde hebben.\"\n  ],\n  \"pt_ai_title\": \"Lei RECEIPTS: Transparência e auditorias obrigatórias nos gastos da defesa\",\n  \"pt_summary\": \"Esta proposta de lei exige que o Departamento de Defesa apresente contas claras sobre o uso do dinheiro dos impostos. O objetivo é garantir que os cidadãos saibam exatamente como os fundos militares estão a ser geridos.\",\n  \"pt_key_points\": [\n    \"Exigência de que os diretores financeiros sejam contabilistas certificados caso as auditorias falhem até ao final de 2028.\",\n    \"Investimento de 300 milhões de dólares em inteligência artificial para modernizar e acelerar a fiscalização financeira.\",\n    \"Cancelamento de contratos de consultoria externa para financiar a substituição de sistemas de gestão obsoletos.\",\n    \"Criação de um Comité de Auditoria independente para supervisionar as contas, sem a participação dos atuais gestores financeiros.\",\n    \"Maior flexibilidade na transferência de verbas para os departamentos que obtenham resultados positivos nas auditorias.\"\n  ],\n  \"category\": [\"Security\", \"Economy\", \"Informatization\"]\n}"
    }
  ]
}