Department does not obtain an audit opinion on its full financial statements for fiscal year 2018 by March 31, 2019, the Secretary of Defense shall establish within the Department a team of distinguished, private sector experts with experience conducting financial audits of large public or private sector organizations to review and make recommendations to improve the efforts of the Department to obtain an audit opinion on its full financial statements. (2) Scope of activities The team established pursuant to paragraph (1) shall— (A) identify impediments to the progress of the Department in obtaining an audit opinion on its full financial statements, including an identification of the organizations or elements that are lagging in their efforts toward obtaining such audit opinion