The purpose of this management advisory is to inform Congress and DoD leadership of the results of our review required in response to Public Law 118‑31, “National Defense Authorization Act for Fiscal Year 2024,” section 252, “Audit to Identify Diversion of Department of Defense Funding to China’s Research Labs.
Section 252 of the FY 2024 NDAA requires that the DoD Inspector General submit a report to the congressional defense committees within 180 days of December 22, 2023. The legislation requires a report on the amount of Federal funds awarded by the DoD, directly or indirectly, through grants, contracts, subgrants, subcontracts, or any other type of agreement or collaboration, to Chinese research labs or to fund research or experiments in China or other foreign countries that could have reasonably resulted in the enhancement of pathogens of pandemic potential, from 2014 through 2023. In addition, the legislation specifically named Chinese government entities, affiliates, and one government contractor, as being part of the study.