; (B) estimate when an audit opinion on the full financial statements of the Department will be obtained; and (C) consider mechanisms and incentives to support efficient achievement by the Department of its audit goals, including organizational mechanisms to transfer direction and management control of audit activities from subordinate organizations to the Office of the Secretary of Defense, individual personnel incentives, workforce improvements (including in senior leadership positions), business process, technology, and systems improvements (including the use of data analytics), and metrics by which the Secretary and Congress may measure and assess progress toward achievement of the audit goals of the Department. (3) Report If the Secretary takes action pursuant to paragraph (1), the Secretary shall, not later than September 30, 2019, submit to the congressional defense committees a report on the team established pursuant to that paragraph, including a description of the actions taken and to be taken by the team pursuant to paragraph (2). 1005. Improper payment matters Subject to the authority, direction, and control of the Secretary of Defense, the Under Secretary of Defense (Comptroller) shall take the following actions: (1) With regard to estimating improper payments: (A) Establish and implement key quality assurance procedures, such as reconciliations, to ensure the completeness and accuracy of sampled populations. (B) Revise the procedures for the sampling methodologies of the Department of Defense so that such procedures— (i) comply with Office of Management and Budget guidance and generally accepted statistical standards; (ii) produce statistically valid improper payment error rates, statistically valid improper payment dollar estimates, and appropriate confidence intervals for both