1. Short title This Act may be cited as the Audit the Pentagon Act of 2023 . 2. Findings (1) The Pentagon failed it’s 5th consecutive Audit in November 2022. (2) Upon failure of this audit, the DoD was unable to account for hundreds of billions of dollars, accounting for 61 percent of it’s $3.5 trillion in assets. 3. Sense of Congress It is the sense of Congress that— (1) as the overall defense budget is cut, the congressional defense committees and the Department of Defense should not endanger the Armed Forces by reducing wounded warrior accounts or vital protection (such as body armor) for members of the Armed Forces serving in harm’s way; (2) the valuation of legacy assets by the Department of Defense should be simplified without compromising essential controls or generally accepted government auditing standards; and (3) nothing in this Act should be construed to require or permit the declassification of accounting details about classified defense programs, and, as required by law, the Department of Defense should ensure financial accountability in such programs using proven practices, including using auditors with security clearances. 4. Department of defense spending reductions in the absence of an unqualified audit opinion (a) In general (1) Reductions If, during any fiscal year after fiscal year 2022, the Comptroller of the Department of Defense fails to certify to Congress that a department, agency, or other element of the Department of Defense has achieved an unqualified opinion on its full financial statements, the amount available for such department, agency, or element shall be reduced— (A) for the fiscal year during which such determination is made, by an amount equal to 0.5 percent