116 STAT. 2490 PUBLIC LAW 107-314—DEC. 2, 2002 the Department of Defense, and other appropriate accounts of the military department or Defense Agency; and (2) the charge to an element of the Department of Defense for a use by that element of such a facility or resource for testing under a particular program is not more than the amount equal to the direct costs of such use by that element. (b) DEFINITIONS. —In this section: (1) The term "Major Range and Test Facility Base" means the test and evaluation facilities and resources that are designated by the Director of Operational Test and Evaluation as facilities and resources comprising the Major Range and Test Facility Base. (2) The term "institutional and overhead costs", with respect to a facility or resource within the Major Range Test and Facility Base— (A) means the costs of maintaining, operating, upgrading, and modernizing the facility or resource; and (B) does not include any incremental cost of operating the facility or resource that is attributable to the use of the facility or resource for testing under a particular program. (3) The term "direct costs", with respect to a facility or resource within the Major Range and Test Facility Base, means those costs that are directly attributable to the use of the facility or resource for testing under a particular program, over and above the institutional and overhead costs with respect to the facility or resource. 10 USC 113 note. SEC. 233. UNIFORM FINANCIAL MANAGEMENT SYSTEM FOR DEPART- MENT OF DEFENSE TEST AND EVALUATION FACILITIES. Deadline. (a) REQUIREMENT FOR SYSTEM.— The Secretary of Defense shall implement a single financial management and accounting system for all test and evaluation facilities of the Department of Defense. The Secretary shall implement such system as soon as practicable, and shall establish the objective that such system be implemented not later than September 30, 2006. (b) SYSTEM FEATURES. —The system required by subsection (a) shall be designed to achieve, at a minimum, the following functional objectives: (1) Enable managers within the Department of Defense to compare the costs of carrying out test and evaluation activities in the various facilities of the military departments. (2) Enable the Secretary of Defense— (A) to make prudent investment decisions; and (B) to reduce the extent to which unnecessary costs of owning and operating test and evaluation facilities of the Department of Defense are incurred. (3) Enable the Department of Defense to track the total cost of test and evaluation activities. (4) Comply with the financial management architecture established by the Secretary. SEC. 234. TEST AND EVALUATION WORKFORCE IMPROVEMENTS. Deadline. (a) REPORT ON CAPABILITIES.—Not later than March 15, 2003, the Under Secretary of Defense for Acquisition, Technology, and Logistics shall submit to Congress a report on the capabilities of the test and evaluation workforce of the Department of Defense. The Under Secretary shall consult with the Under Secretary of
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