Sec. 234. Report on obligations and expenditure rates for basic research
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Not later than 180 days after the date of the enactment of this Act, the Under Secretary of Defense Comptroller shall, in coordination with the comptrollers of the military departments and the Under Secretary of Defense for Research and Engineering, submit to the congressional defense committees a report on the obligation and expenditure rates for Department of Defense basic and applied research that is conducted at institutions of higher education for the previous five fiscal years. The report submitted pursuant to subsection
(a)shall identify— the month of obligations and expenditures for basic and applied research conducted at institutions of higher education; and funds realigned from basic or applied research budget lines due to not meeting obligations or expenditures benchmarks throughout the fiscal year and made available for other purposes.