2025, Government Accountability Office report, DOD Financial Management: Insights into the Auditability of DOD’s Fiscal Year 2024 Balance Sheet. The National Defense Authorization Act for Fiscal Year 2024 requires DOD to receive an unmodified (clean) audit opinion by December 31, 2028. In fiscal year 2024, DOD’s balance sheet included information from 67 DOD components, making consolidation a complex process. However, DOD remains the only major federal agency that has yet to receive a clean audit opinion on its financial statements. GAO analyzed the amounts (1) related to each type of audit opinion at the component level and (2) directly affected by identified material weaknesses.