106 STAT. 2376 PUBLIC LAW 102-484—OCT. 23, 1992 "(4) the provisions of chapter 9 of title 31, United States Code, and sections 3515, 3521 (e) through (h), 9105, and 9106 of such title, and related requirements prescribed by the Office of Management and Budget.". 10 USC 2208 (d) MONITORING AND EVALUATION BY THE COMPTROLLER GEN- "°**' ERAL; REPORTS. — Such section is further amended by adding after subsection (e), as added by subsection (c), the following new subsection: "(0 MONITORING AND EVALUATION BY THE COMPTROLLER GEN- ERAL; REPORTS. — "(1) MONITORING AND EVALUATION. —The Comptroller General of the United States shall monitor and evaluate the progress of the Department of Defense in achieving the milestones prescribed in subsection (d) and in implementing the Fund, including the development of policies, performance measures, and actions to improve the Fund's systems.
- (2) REPORTS. —
"(A) REPORT ON THE NONACHIEVEMENT OF MILE- STONES. — If the Comptroller General determines, pursuant to the monitoring and evaluation conducted under paragraph (1), that the Department of Defense has not achieved any of the milestones prescribed in subsection (d), the Comptroller General shall submit to the Congress, as soon as practicable, a report containing the findings, conclusions, and recommendations of the Comptroller General with respect to the nonachievement of the milestone. "(B) FINAL REPORT. —Not later than February 15, 1994, the Comptroller General shall submit to the Congress a report containing the findings and conclusions of the Comptroller General pursuant to the monitoring and evaluation conducted under paragraph (1) and any recommendations for legislation or administrative action that the Comptroller General considers to be appropriate.". 10 USC 2208 SEC. 342. CAPITAL ASSET SUBACCOUNT. (a) USE OF SUBACCOUNT FOR CAPITAL ASSETS DEPRECIATION CHARGES. —Charges for goods and services provided through the Defense Business Operations Fund shall include amounts for depreciation of capital assets, set in accordance with generally accepted accounting principles. Amounts charged for depreciation shall be credited to a separate capital asset subaccount established within the Fund. The subaccount shall be available only for the payment of outlays for capital assets for the Fund. (b) AWARD OF CONTRACTS. — The Secretary of Defense may award contracts for capital assets of the Fund in advance of the availability of funds in the subaccount, to the extent provided for in appropriations Acts. (c) ANNUAL REPORT.— The Secretary of Defense shall submit to the congressional defense committees each year, at the same time that the President submits the budget to the Congress under section 1105 of title 31, United States Code, a report that specifies— (1) the opening balance of the subaccount as of the beginning of the fiscal year in which the report is submitted; (2) the estimated amounts to be credited to the subaccount in the fiscal year in which the report is submitted;
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