10 USC § 240e - Audits: use of commercial data integration and analysis products in preparing audits

---
identifier: "/us/usc/t10/s240e"
source: "usc"
legal_status: "official_legal_evidence"
title: "10 USC § 240e - Audits: use of commercial data integration and analysis products in preparing audits"
title_number: 10
title_name: "ARMED FORCES"
section_number: "240e"
section_name: "Audits: use of commercial data integration and analysis products in preparing audits"
chapter_number: 9
chapter_name: "AUDIT"
part_number: "I"
part_name: "ORGANIZATION AND GENERAL MILITARY POWERS"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added and amended Pub. L. 115–91, div. A, title X, § 1002(f)(1), (2), Dec. 12, 2017, 131 Stat. 1541, 1542, § 254a; renumbered § 240e, Pub. L. 115–232, div. A, title X, § 1002(a)(1)(A), Aug. 13, 2018, 132 Stat. 1945.)"
---


# § 240e. Audits: use of commercial data integration and analysis products in preparing audits

**1** **Deployment of Data Analytics Capabilities.—** The Secretary of Defense shall use competitive procedures under chapter 137 [^1] of this title to procure or develop technologies or services, including those based on commercially available information technologies and services to improve data collection and analyses to support preparation of auditable financial statements for the Department of Defense.

See References in Text note below.

**(b)** **Use of Funding and Resources.—** The Secretary of Defense may use science and technology funding, prototypes, and test and evaluation resources as appropriate in support of deployment of technologies and services as described in subsection (a).

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**Source Credit**: (Added and amended Pub. L. 115–91, div. A, title X, § 1002(f)(1), (2), Dec. 12, 2017, 131 Stat. 1541, 1542, § 254a; renumbered § 240e, Pub. L. 115–232, div. A, title X, § 1002(a)(1)(A), Aug. 13, 2018, 132 Stat. 1945.)

## Editorial Notes

### Codification

Text of section, as added by , is based on text of subsecs. (a) and (b) of , div. A, title X, , , which were formerly set out in a note under , prior to repeal by , , .

### References in Text

Chapter 137 of this title, referred to in subsec. (a), was repealed by , , , effective , in conjunction with the transfer and reorganization of acquisition provisions in this title by , , . For definition of “chapter 137 legacy provisions”, see .

### Amendments

2018— renumbered  as this section.

2017—Subsec. (a). , substituted “of this title” for “of title 10, United States Code,” and struck out “, as soon as practicable,” after “develop”.

Subsec. (b). , substituted “deployment of technologies and services as described in subsection (a)” for “this deployment”.