US Code

Public Law 119-73 (01/23/2026)

10 U.S.C. § 240f

Audits: selection of service providers for audit services

The Department of Defense shall select service providers for auditing services based on the best value to the Department, as determined by the resource sponsor for an auditing contract, rather than based on the lowest price technically acceptable service provider.

Pub. L. 115–91, div. A, title X, § 1002(g)(1)131 Stat. 1542Pub. L. 115–232, div. A, title X, § 1002(a)(1)(A)132 Stat. 1945(Added and amended , (2), , , § 254b; renumbered § 240f, , , .)

Editorial Notes

Codification

Pub. L. 115–91section 892 of Pub. L. 114–328130 Stat. 2324section 2331 of this titlePub. L. 115–91, div. A, title X, § 1002(g)(3)131 Stat. 1542Text of section, as added by , is based on text of , div. A, title VIII, , , which was formerly set out as a note under , prior to repeal by , , .

Amendments

Pub. L. 115–232section 254b of this title2018— renumbered as this section.

Pub. L. 115–91, § 1002(g)(2)2017—, struck out “and audit readiness services” after “auditing services”.

Statutory Notes and Related Subsidiaries

Notification Requirement for Certain Contracts for Audit Services

Pub. L. 115–91, div. A, title X, § 1007131 Stat. 1545

“(a)

Notification to Congress .—

section 3553(c)(2) of title 31If the Under Secretary of Defense (Comptroller) makes a written finding that a delay in performance of a covered contract while a protest is pending would hinder the annual preparation of audited financial statements for the Department of Defense, and the head of the procuring activity responsible for the award of the covered contract does not authorize the award of the contract (pursuant to , United States Code) or the performance of the contract (pursuant to section 3553(d)(3)(C) of such title), the Secretary of Defense shall—
“(1)
notify the congressional defense committees [Committees on Armed Services and Appropriations of the Senate and the House of Representatives] within 10 days after such finding is made; and
“(2)
describe any steps the Department of Defense plans to take to mitigate any hindrance identified in such finding to the annual preparation of audited financial statements for the Department.
“(b)

Covered Contract Defined .—

section 3515 of title 31In this section, the term ‘covered contract’ means a contract for services to perform an audit to comply with the requirements of , United States Code.”
, , , provided that: