"Congress does not know how the Pentagon spends money, and the Pentagon does not know how the Pentagon spends its money," said Winslow T. Wheeler, a military analyst at the Center for Defense Information who worked on national security issues for 31 years for members of the U.S. Senate. "It is not that DOD annually flunks audits, it is the fact that it can't be audited."
He added, "If you flunk an audit, you can track the money and find that it was not spent as intended. If you can't be audited, you can't track the money. In other words, it is literally true that it would be a vast improvement if DOD were to flunk an audit."