Page:United States Statutes at Large Volume 119.djvu/3210

 119 STAT. 3192

PUBLIC LAW 109–163—JAN. 6, 2006

the conversion of that shipyard from funding through the working capital fund of the Navy to funding on a direct basis. (2) MATTERS TO BE INCLUDED.—The report under paragraph (1) shall address the effect of the conversion of Puget Sound Naval Shipyard to direct funding on each of the following: (A) The cost visibility of specific work performed. (B) The total cost of consolidated ship maintenance operations on an ongoing basis. (C) The ability to distinguish between depot and intermediate work of consolidated ship maintenance activities. (D) The costs associated with buyout expenses for the transfer of the shipyards of the Navy on the east coast of the United States from funding through the working capital fund of the Navy to funding on a direct basis. (E) The flexibility of the shipyard to continue routine ship maintenance operations during a potential funding gap at the beginning of a fiscal year or when expected maintenance costs exceed annual appropriations. (F) Operational and financial flexibility and responsiveness of funding on a direct basis compared to funding through the working capital fund of the Navy. (G) Long-term funding for the capital improvement programs of the shipyard. (H) Compliance with section 2460 of title 10, United States Code, which defines the work that is considered to be depot-level maintenance and repair versus work that is considered to be a major modification of a weapons system. (I) Compliance with section 2466 of title 10, United Status Code, which limits the amount of depot-level maintenance and repair workload of the Department of Navy that is performed by non-Federal Government personnel in any fiscal year to not more than 50 percent of the total depot workload reported to the Department in that fiscal year. (J) Compliance with sections 1115 and 1116 of title 31, United States Code, which require agencies to set annual performance goals, measure performance toward the achievement of those goals, and publicly report on progress. (K) Compliance with chapter 35 of title 31, United States Code, which requires audited financial statements to include the ability to properly charge and account for reimbursable workload. (3) GOVERNMENT ACCOUNTABILITY OFFICE REVIEW.—Not later than 60 days after the date on which the report required under paragraph (1) is submitted, the Comptroller General shall submit to the congressional defense committees a review of the report, which shall include the Comptroller General’s assessment of whether the report adequately addresses each of the matters specified under paragraph (2). (c) REPORT ON PROPOSED CONGRESSIONAL BUDGET EXHIBITS FOR NAVY MISSION-FUNDED SHIPYARDS.— (1) REPORT REQUIRED.—Not later than March 1, 2006, the Secretary shall submit to the congressional defense committees a report that proposes congressional budget exhibits for use

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