Audit the Pentagon Act of 2023

This bill requires the Pentagon to obtain a clean audit of its finances. If the Department of Defense fails to get an unqualified audit (a "clean" opinion) for a department or agency, it triggers automatic spending cuts: 0.5% in the first year of failure and 1.0% in subsequent years. These cuts apply broadly across programs but exclude military personnel, National Guard, reserve forces, and the Defense Health Program. The President may temporarily waive cuts for national security reasons, but must justify the waiver to Congress. The goal is to link defense spending to financial accountability, using existing audit standards.