Performance of incurred cost audits

To support the need of the Department of Defense for timely and effective incurred cost audits, and to ensure that the Defense Contract Audit Agency is able to allocate resources to higher-risk and more complex audits, the Secretary of Defense shall use qualified private auditors to perform a sufficient number of incurred cost audits of contracts of the Department of Defense to— limit multiyear auditing to ensure that multiyear auditing is conducted only— The Secretary of Defense shall ensure that a qualified private auditor performing an incurred cost audit under this section— Not later than October 1, 2018, the Secretary of Defense shall submit to the congressional defense committees a plan to implement the requirements of subsection (b). Such plan shall include, at a minimum— A breach of contract by a qualified private auditor with respect to use of proprietary or nonpublic data may subject the qualified private auditor to— Not later than April 1, 2025, the Comptroller General of the United States shall submit to the congressional defense committees a report that evaluates for the period beginning on October 1, 2019, and ending on August 31, 2023— In this section: The term “qualified private auditor” means a commercial auditor—