(a) Oversight of disposition
Chapter 153 of title 10, United States Code, is amended by inserting after section 2581 the following new section:
(b) Initial baseline report
(1) Report required
Not later than 180 days after the date of the enactment of this Act, the Secretary shall submit to the congressional defense committees a report that provides baseline information regarding the disposition of accountable property in covered theaters of operation during fiscal year 2026 and contains plans for the implementation of section 2582 of title 10, United States Code, as added by subsection (a).
(2) Elements
The report under paragraph (1) shall include the following:
A description of the processes and systems of the Department of Defense for the disposition of accountable property in covered theaters of operations, including any such systems used to record inventories of, or dispositions for, such property.
A description of any policies or procedures of the Department of Defense governing dispositions for accountable property, including the approval procedures for covered dispositions, and any planned updates to such policies to conform with the requirements of such section 2582.
An assessment of any gaps in data that would affect compliance with such requirements, and a plan and timeline to resolve any such gaps.
(3) Form
The report required under this subsection shall be submitted in unclassified form but may include a classified annex.
(c) Report on senior leader accountability for certain dispositions
(1) Report
Not later than 180 days after the date of the enactment of this Act, the Secretary of Defense shall submit to the congressional defense committees a report describing processes to determine accountability for covered dispositions of accountable property in connection with a significant force reposturing or withdrawal.
(2) Elements
The report under paragraph (1) shall include the following:
A description of the policies and standards applied to assess individual and command responsibility for the covered dispositions referred to in paragraph (1), including distinctions, if any, by grade, position, or component.
A description of any adverse personnel action available, and (as applicable) taken, with respect to members of the Armed Forces as a result of such covered dispositions.
An identification of the criteria used to determine whether such covered dispositions trigger a formal investigation or accountability review.
Any recommendations for statutory, regulatory, or policy changes to ensure accountability standards are applied consistently and proportionately across ranks and responsibilities.
(3) Form
The report required under this subsection shall be submitted in unclassified form but may include a classified annex.
(d) GAO review
(1) Review
The Comptroller General of the United States shall review the implementation of section 2582 of title 10, United States Code, as added by subsection (a), including with respect to—
the completeness of any inventories submitted under such section;
the validity of cost comparisons used in implementing such section, including any assumptions used in such comparisons;
the adequacy of any plan developed under subsection (a)(5) of such section; and
the frequency of, justifications for, and execution of, sales or transfers of accountable property for which a waiver is issued under subsection (b)(2)(A) of such section, including compliance with the notification and reporting requirements of such subsection.
(2) Briefing
Not later than one year after the date of the enactment of this Act, the Comptroller General shall provide to the congressional defense committees a briefing on the results of the review under paragraph (1).
(e) Definitions
In this section, the terms accountable property , covered disposition , disposition , and significant force reposturing or withdrawal have the meanings given such terms in section 2582(f) of title 10, United States Code, as added by subsection (a).