; and (B) by inserting after subsection (c) the following new subsection (d): (d) In addition to any duties under subsection (c), the Under Secretary of Defense (Comptroller) shall, subject to the authority, direction, and control of the Secretary of Defense, do the following: (1) Provide guidance and instruction on annual performance plans and evaluations to the following: (A) The Assistant Secretaries of the military departments for financial management. (B) Any other official of an agency, organization, or element of the Department of Defense with responsibility for financial management. (2) Give directions to the military departments, Defense Agencies, and other organizations and elements of the Department of Defense regarding their financial statements and the audit and audit readiness of such financial statements. . (b) Deputy Chief Financial Officer (1) Qualification for appointment Any individual appointed as Deputy Chief Financial Officer of the Department of Defense shall be an individual who— (A) has significant financial management service in— (i) a Federal or State agency that received an audit with an unqualified opinion on such agency’s financial statements during the time of such individual’s service; or (ii) a public company that received an audit with an unqualified opinion on such company’s financial statements during the time of such individual’s service