Page:United States Statutes at Large Volume 110 Part 1.djvu/302

 110 STAT. 278 PUBLIC LAW 104-106—FEB. 10, 1996 "(C) Amounts necessary to recover the full cost of the operation of the Defense Finance Accounting Service. "(2) Charges for goods and services provided through the Fund may not include the following: "(A) Amounts necessary to recover the costs of a military construction project (as defined in section 2801(b) of this title), other than a minor construction project financed by the Fund pursuant to section 2805(c)( 1) of this title. "(B) Amounts necessary to cover costs incurred in connection with the closure or realignment of a military installation. "(C) Amounts necessary to recover the costs of functions designated by the Secretary of Defense as mission critical, such as ammunition handling safety, and amounts for ancillary tasks not directly related to the mission of the function or activity managed through the Fund. "(3)(A) The Secretary of Defense may submit to a customer a bill for the provision of goods and services through the Fund in advance of the provision of those goods and services. Reports. "(B) The Secretary shall submit to Congress a report on advance billings made pursuant to subparagraph (A)— "(i) when the aggregate amount of all such billings after the date of the enactment of the National Defense Authorization Act for Fiscal Year 1996 reaches $100,000,000; and "(ii) whenever the aggregate amount of all such billings after the date of a preceding report under this subparagraph reaches $100,000,000. "(C) Each report under subparagraph (B) shall include, for each such advance billing, the following: "(i) An explanation of the reason for the advance billing. "(ii) An analysis of the impact of the advance billing on readiness. "(iii) An analysis of the impact of the advance billing on the customer so billed. "(e) CAPITAL ASSET SUBACCOUNT. —(1) Amounts charged for depreciation of capital assets pursuant to subsection (d)(1)(B) shall be credited to a separate capital asset subaccount established within the Fund. "(2) The Secretary of Defense may award contracts for capital assets of the Fund in advance of the availability of funds in the subaccount. "(f) PROCEDURES FOR ACCUMULATION OF FUNDS. —The Secretary of Defense shall establish billing procedures to ensure that the balance in the Fund does not exceed the amount necessary to provide for the working capital requirements of the Fund, as determined by the Secretary. "(g) PURCHASE FROM OTHER SOURCES. —The Secretary of Defense or the Secretary of a military department may purchase goods and services that are available for purchase from the Fund from a source other than the Fund if the Secretary determines that such source offers a more competitive rate for the goods and services than the Fund offers. "(h) ANNUAL REPORTS AND BUDGET.— The Secretary of Defense shall annually submit to Congress, at the same time that the President submits the budget under section 1105 of title 31, the following: "(1) A detailed report that contains a statement of all receipts and disbursements of the Fund (including such a state-

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