1. Short title This Act may be cited as the Audit the Pentagon Act of 2017 . 2. Purposes The purposes of this Act are as follows: (1) To strengthen American national security by ensuring that— (A) military planning, operations, weapons development, and a long-term national security strategy are connected to sound financial controls; and (B) defense dollars are spent efficiently. (2) To instill a culture of accountability at the Department of Defense that supports the vast majority of dedicated members of the Armed Forces and civilian employees of the Department who want to ensure proper accounting and prevent waste, fraud, and abuse. 3. Findings Congress finds the following: (1) The 2016 Financial Report of the United States Government found that, the Department of Defense again had a disclaimer because it lacked any auditable reporting or accounting available for independent review. The Department of Defense is the only covered major agency that has always had such disclaimers and has never had a clean audit. (2) The financial management of the Department of Defense has been on the High-Risk list of the Government Accountability Office (GAO) since 1995 because it has never achieved an unqualified audit opinion. The GAO's 2015 High-Risk Report found that The Department of Defense (DOD) is responsible for more than half of the Federal Government’s discretionary spending. Significant financial and related business management systems and control weaknesses have adversely affected DOD’s ability to control costs; ensure basic accountability; anticipate future costs and claims on the budget; measure performance; maintain funds control; prevent and detect fraud, waste, and abuse; address pressing management issues