H. R. 5936—7 
‘‘(D) Documents of the Department supporting the contents 
of the report described in subparagraphs (A) through (C).’’; 
and 
(C) in subsection (b)— 
(i) by striking ‘‘Each year’’ and inserting ‘‘(1) Each 
year’’; 
(ii) by striking ‘‘this subchapter,’’ and all that fol-
lows through the period at the end and inserting ‘‘this 
subchapter.’’; and 
(iii) by adding at the end the following new para-
graph: 
‘‘(2) Each report under paragraph (1) shall include the following 
with respect to each enhanced-use lease covered by the report: 
‘‘(A) An overview of how the Secretary is using consider-
ation received by the Secretary under the lease to support 
veterans. 
‘‘(B) The amount of consideration received by the Secretary 
under the lease. 
‘‘(C) The amount of any revenues collected by the Secretary 
relating to the lease not covered by subparagraph (B), including 
a description of any in-kind assistance or services provided 
by the lessee to the Secretary or to veterans under an agree-
ment entered into by the Secretary pursuant to any provision 
of law. 
‘‘(D) The costs to the Secretary of carrying out the lease. 
‘‘(E) Documents of the Department supporting the contents 
of the report described in subparagraphs (A) through (D).’’. 
(d) ADDITIONAL DEFINITIONS.—Section 8161 of such title is 
amended by adding at the end the following new paragraphs: 
‘‘(4) The term ‘lessee’ means the party with whom the 
Secretary has entered into an enhanced-use lease under this 
subchapter. 
‘‘(5) The term ‘major enhanced-use lease’ means an 
enhanced-use lease that includes consideration consisting of 
an average annual rent of more than $10,000,000.’’. 
(e) COMPTROLLER GENERAL AUDIT.— 
(1) REPORT.—Not later than 270 days after the date of 
the enactment of this Act, the Comptroller General of the 
United States shall submit to the appropriate congressional 
committees a report containing an audit of the enhanced-use 
lease program of the Department of Veterans Affairs under 
subchapter V of chapter 81 of title 38, United States Code. 
(2) MATTERS INCLUDED.—The report under paragraph (1) 
shall include the following: 
(A) The financial impact of the enhanced-use lease 
authority on the Department of Veterans Affairs and 
whether the revenue realized from such authority and other 
financial benefits would have been realized without such 
authority. 
(B) The use by the Secretary of such authority and 
whether the arrangements made under such authority 
would have been made without such authority. 
(C) An identification of the controls that are in place 
to ensure accountability and transparency and to protect 
the Federal Government. 
(D) An overall assessment of the activities of the Sec-
retary under such authority to ensure procurement cost
H. R. 5936—8 
avoidance, negotiated cost avoidance, in-contract cost avoid-
ance, and rate reductions. 
(3) APPROPRIATE CONGRESSIONAL COMMITTEES DEFINED.— 
In this subsection, the term ‘‘appropriate congressional commit-
tees’’ means— 
(A) the Committees on Veterans’ Affairs of the House 
of Representatives and the Senate; 
(B) the Committees on Appropriations of the House 
of Representatives and the Senate; and 
(C) the Committees on the Budget of the House of 
Representatives and the Senate. 
Speaker of the House of Representatives. 
Vice President of the United States and
President of the Senate.