H. R. 1735—234 
Sec. 1043. Sunset on exception to congressional notification of sensitive military op-
erations. 
Sec. 1044. Repeal of semiannual reports on obligation and expenditure of funds for 
the combating terrorism program. 
Sec. 1045. Limitation on interrogation techniques. 
Subtitle E—Miscellaneous Authorities and Limitations 
Sec. 1051. Department of Defense excess property program. 
Sec. 1052. Sale or donation of excess personal property for border security activi-
ties. 
Sec. 1053. Management of military technicians. 
Sec. 1054. Limitation on transfer of certain AH–64 Apache helicopters from Army 
National Guard to regular Army and related personnel levels. 
Sec. 1055. Authority to provide training and support to personnel of foreign min-
istries of defense. 
Sec. 1056. Information operations and engagement technology demonstrations. 
Sec. 1057. Prohibition on use of funds for retirement of Helicopter Sea Combat 
Squadron 84 and 85 aircraft. 
Sec. 1058. Limitation on availability of funds for destruction of certain landmines 
and report on department of defense policy and inventory of anti-per-
sonnel landmine munitions. 
Sec. 1059. Department of Defense authority to provide assistance to secure the 
southern land border of the United States. 
Subtitle F—Studies and Reports 
Sec. 1060. Provision of defense planning guidance and contingency planning guid-
ance information to Congress. 
Sec. 1061. Expedited meetings of the National Commission on the Future of the 
Army. 
Sec. 1062. Modification of certain reports submitted by Comptroller General of the 
United States. 
Sec. 1063. Report on implementation of the geographically distributed force 
laydown in the area of responsibility of United States Pacific Command. 
Sec. 1064. Independent study of national security strategy formulation process. 
Sec. 1065. Report on the status of detection, identification, and disablement capa-
bilities related to remotely piloted aircraft. 
Sec. 1066. Report on options to accelerate the training of pilots of remotely piloted 
aircraft. 
Sec. 1067. Studies of fleet platform architectures for the Navy. 
Sec. 1068. Report on strategy to protect United States national security interests 
in the Arctic region. 
Sec. 1069. Comptroller General briefing and report on major medical facility 
projects of Department of Veterans Affairs. 
Sec. 1070. Submittal to Congress of munitions assessments. 
Sec. 1071. Potential role for United States ground forces in the Western Pacific the-
ater. 
Sec. 1072. Repeal or revision of reporting requirements related to military per-
sonnel issues. 
Sec. 1073. Repeal or revision of reporting requirements relating to readiness. 
Sec. 1074. Repeal or revision of reporting requirements related to naval vessels and 
Merchant Marine. 
Sec. 1075. Repeal or revision of reporting requirements related to civilian per-
sonnel. 
Sec. 1076. Repeal or revision of reporting requirements related to nuclear prolifera-
tion and related matters. 
Sec. 1077. Repeal or revision of reporting requirements related to acquisition. 
Sec. 1078. Repeal or revision of miscellaneous reporting requirements. 
Sec. 1079. Repeal of reporting requirements. 
Sec. 1080. Termination of requirement for submittal to Congress of reports re-
quired of Department of Defense by statute. 
Subtitle G—Other Matters 
Sec. 1081. Technical and clerical amendments. 
Sec. 1082. Situations involving bombings of places of public use, Government facili-
ties, public transportation systems, and infrastructure facilities. 
Sec. 1083. Executive agent for the oversight and management of alternative com-
pensatory control measures. 
Sec. 1084. Navy support of Ocean Research Advisory Panel. 
Sec. 1085. Level of readiness of Civil Reserve Air Fleet carriers. 
Sec. 1086. Reform and improvement of personnel security, insider threat detection 
and prevention, and physical security.
H. R. 1735—235 
Sec. 1087. Transfer of surplus firearms to Corporation for the Promotion of Rifle 
Practice and Firearms Safety. 
Sec. 1088. Modification of requirements for transferring aircraft within the Air 
Force inventory. 
Sec. 1089. Reestablishment of Commission to Assess the Threat to the United 
States from Electromagnetic Pulse Attack. 
Sec. 1090. Mine countermeasures master plan and report. 
Sec. 1091. Congressional notification and briefing requirement on ordered evacu-
ations of United States embassies and consulates involving support pro-
vided by the Department of Defense. 
Sec. 1092. Interagency Hostage Recovery Coordinator. 
Sec. 1093. Sense of Congress on the inadvertent transfer of anthrax from the De-
partment of Defense. 
Sec. 1094. Modification of certain requirements applicable to major medical facility 
lease for a Department of Veterans Affairs outpatient clinic in Tulsa, 
Oklahoma. 
Sec. 1095. Authorization of fiscal year 2015 major medical facility projects of the 
Department of Veterans Affairs. 
Sec. 1096. Designation of construction agent for certain construction projects by De-
partment of Veterans Affairs. 
Sec. 1097. Department of Defense strategy for countering unconventional warfare. 
Subtitle A—Financial Matters 
SEC. 1001. GENERAL TRANSFER AUTHORITY. 
(a) AUTHORITY TO TRANSFER AUTHORIZATIONS.— 
(1) AUTHORITY.—Upon determination by the Secretary of 
Defense that such action is necessary in the national interest, 
the Secretary may transfer amounts of authorizations made 
available to the Department of Defense in this division for 
fiscal year 2016 between any such authorizations for that fiscal 
year (or any subdivisions thereof). Amounts of authorizations 
so transferred shall be merged with and be available for the 
same purposes as the authorization to which transferred. 
(2) LIMITATION.—Except as provided in paragraph (3), the 
total amount of authorizations that the Secretary may transfer 
under 
the 
authority 
of 
this 
section 
may 
not 
exceed 
$4,500,000,000. 
(3) EXCEPTION
FOR
TRANSFERS
BETWEEN
MILITARY
PER-
SONNEL AUTHORIZATIONS.—A transfer of funds between military 
personnel authorizations under title IV shall not be counted 
toward the dollar limitation in paragraph (2). 
(b) LIMITATIONS.—The authority provided by subsection (a) to 
transfer authorizations— 
(1) may only be used to provide authority for items that 
have a higher priority than the items from which authority 
is transferred; and 
(2) may not be used to provide authority for an item that 
has been denied authorization by Congress. 
(c) EFFECT
ON AUTHORIZATION AMOUNTS.—A transfer made 
from one account to another under the authority of this section 
shall be deemed to increase the amount authorized for the account 
to which the amount is transferred by an amount equal to the 
amount transferred. 
(d) NOTICE TO CONGRESS.—The Secretary shall promptly notify 
Congress of each transfer made under subsection (a). 
SEC. 1002. ACCOUNTING STANDARDS TO VALUE CERTAIN PROPERTY, 
PLANT, AND EQUIPMENT ITEMS. 
(a) REQUIREMENT FOR CERTAIN ACCOUNTING STANDARDS.—The 
Secretary of Defense shall work in coordination with the Federal
H. R. 1735—236 
Accounting Standards Advisory Board to establish accounting stand-
ards to value large and unordinary general property, plant, and 
equipment items. 
(b) DEADLINE.—The accounting standards required by sub-
section (a) shall be established by not later than September 30, 
2017, and be available for use for the full audit on the financial 
statements of the Department of Defense for fiscal year 2018, 
as required by section 1003(a) of the National Defense Authorization 
Act for Fiscal Year 2014 (Public Law 113–66; 127 Stat. 842; 10 
U.S.C. 2222 note). 
SEC. 1003. REPORT ON AUDITABLE FINANCIAL STATEMENTS. 
Not later than 90 days after the date of the enactment of 
this Act, the Secretary of Defense shall submit to the congressional 
defense committees a report ranking all military departments and 
Defense Agencies in order of how advanced they are in achieving 
auditable financial statements as required by law. The report should 
not include information otherwise available in other reports to 
Congress. 
SEC. 1004. SENSE OF CONGRESS ON SEQUESTRATION. 
It is the sense of the Congress that— 
(1) the fiscal challenges of the Federal Government are 
a top priority for Congress, and sequestration—non-strategic, 
across-the-board budget cuts—remains an unreasonable and 
inadequate budgeting tool to address the deficits and debt 
of the Federal Government; 
(2) budget caps imposed by the Budget Control Act of 
2011 (Public Law 112–25) impose unacceptable limitations on 
the budget and increase risk to the national security of the 
United States; and 
(3) the budget caps imposed by the Budget Control Act 
of 2011 must be modified or eliminated through a bipartisan 
legislative agreement. 
SEC. 1005. ANNUAL AUDIT OF FINANCIAL STATEMENTS OF DEPART-
MENT OF DEFENSE COMPONENTS BY INDEPENDENT 
EXTERNAL AUDITORS. 
(a) AUDITS REQUIRED.—For purposes of satisfying the require-
ment under section 3521(e) of title 31, United States Code, for 
audits of financial statements of Department of Defense components 
identified by the Director of the Office of Management and Budget 
under section 3515(c) of such title, the Inspector General of the 
Department of Defense shall obtain each year audits of the financial 
statements of each such component by an independent external 
auditor. 
(b) SELECTION
OF AUDITORS.—The selection of independent 
external auditors for purposes of subsection (a) shall be based, 
among other appropriate criteria, on their qualifications, independ-
ence, and capacity to conduct audits described in subsection (a) 
in accordance with applicable generally accepted government 
auditing standards. The Inspector General shall participate in the 
selection of the independent external auditors. 
(c) MONITORING AUDITS.—The Inspector General shall monitor 
the conduct of all audits by independent external auditors under 
subsection (a). 
(d) REPORTS ON AUDITS.—
H. R. 1735—237 
(1) IN GENERAL.—The Inspector General shall require the 
independent external auditors conducting audits under sub-
section (a) to submit a report on their audits each year to— 
(A) the Under Secretary of Defense (Comptroller) as 
the Chief Financial Officer of the Department of Defense 
for the purposes of chapter 9 of title 31, United States 
Code; 
(B) the Controller of the Office of Federal Financial 
Management in the Office of Management and Budget; 
and 
(C) the appropriate committees of Congress. 
(2) APPROPRIATE COMMITTEES OF CONGRESS DEFINED.—In 
this subsection, the term ‘‘appropriate committees of Congress’’ 
means— 
(A) the Committee on Armed Services, the Committee 
on Homeland Security and Governmental Affairs, and the 
Committee on Appropriations of the Senate; and 
(B) the Committee on Armed Services, the Committee 
on Oversight and Government Reform, and the Committee 
on Appropriations of the House of Representatives. 
(e) RELATIONSHIP TO EXISTING LAW.—The requirements of this 
section— 
(1) shall be implemented in a manner that is consistent 
with the requirements of section 1008 of the National Defense 
Authorization Act for Fiscal Year 2002 (Public Law 107–107; 
10 U.S.C. 113 note); 
(2) shall not be construed to alter the requirement under 
section 3521(e) of title 31, United States Code, that the financial 
statements of the Department of Defense as a whole be audited 
by the Inspector General or by an independent external auditor, 
as determined by the Inspector General; and 
(3) shall not be construed to limit or alter the authorities 
of the Comptroller General of the United States under section 
3521(g) of title 31, United States Code. 
Subtitle B—Counter-Drug Activities 
SEC. 
1011. 
EXTENSION 
OF 
AUTHORITY 
TO 
SUPPORT 
UNIFIED 
COUNTERDRUG AND COUNTERTERRORISM CAMPAIGN IN 
COLOMBIA. 
(a) EXTENSION
OF AUTHORITY.—Section 1021 of the Ronald 
W. Reagan National Defense Authorization Act for Fiscal Year 
2005 (Public Law 108–375; 118 Stat. 2042), as most recently 
amended by section 1011(a) of the Carl Levin and Howard P. 
‘‘Buck’’ McKeon National Defense Authorization Act for Fiscal Year 
2015 (Public Law 113–291; 128 Stat. 3483), is further amended— 
(1) in subsection (a), by striking ‘‘2016’’ and inserting 
‘‘2017’’; and 
(2) in subsection (c), by striking ‘‘2016’’ and inserting 
‘‘2017’’. 
(b) EXTENSION OF ANNUAL NOTICE TO CONGRESS ON ASSIST-
ANCE.—Section 1011(b) of the Carl Levin and Howard P. ‘‘Buck’’ 
McKeon National Defense Authorization Act for Fiscal Year 2015 
is amended by striking ‘‘(as amended by subsection (a)) using funds 
available for fiscal year 2015’’ and inserting ‘‘using funds available 
for any fiscal year’’.