---
kind: "section"
citation: "10 U.S.C. § 240c"
title: "10"
title_heading: "Armed Forces"
number: "240c"
heading: "Audit: consolidated corrective action plan; centralized reporting system"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/10/240c"
units:
  - "Subtitle A — General Military Law"
  - "Part I — Organization and General Military Powers"
  - "Chapter 9A — Audit"
---

# §240c. Audit: consolidated corrective action plan; centralized reporting system


The Under [Secretary](/usc/10/4951.md?p=3) of Defense (Comptroller) shall—

- (1) on a bimonthly basis, prepare a consolidated corrective action plan management summary on the status of key corrective actions plans related to critical capabilities for the [armed forces](/usc/10/101.md?p=a-4) and for the [components](/usc/10/3011.md?p=13) of the [Department](/usc/10/101.md?p=a-6) of Defense that support the [armed forces](/usc/10/101.md?p=a-4); and
- (2) develop and maintain a centralized monitoring and reporting process that captures and maintains up-to-date information, including the standard data elements recommended in the implementation guide for Office of Management and Budget Circular A–123, for key corrective action plans and findings and recommendations [Department](/usc/10/101.md?p=a-6)-wide that pertain to critical capabilities.

## Source credit

(Added Pub. L. 115–91, div. A, title X, § 1002(d), Dec. 12, 2017, 131 Stat. 1540, § 253; renumbered § 240c, Pub. L. 115–232, div. A, title X, § 1002(a)(1)(A), Aug. 13, 2018, 132 Stat. 1945.)

## Notes

### Editorial Notes

### Amendments

2018—Pub. L. 115–232 renumbered section 253 of this title as this section.