JOINT SURVEILLANCE TARGET ATTACK RADAR SYSTEM AIRCRAFT RE-ENGINING PROGRAM.

SEC. 146. JOINT SURVEILLANCE TARGET ATTACK RADAR SYSTEM AIRCRAFT RE-ENGINING PROGRAM. (a) Report on Audit of Funds for Program.— (1) In general.—Not later than 60 days after the date of the enactment of this Act, the Air Force Audit Agency shall submit to the congressional defense committees the results of a financial audit of the funds previously authorized and appropriated for the Joint Surveillance Target Attack Radar System (JSTARS) aircraft re-engining program. (2) Elements.—The report on the audit required by paragraph (1) shall include the following: (A) A description of how the funds described in that paragraph were expended, including— (i) an assessment of the existence, completeness, and cost of the assets acquired with such funds; and (ii) an assessment of the costs that were capitalized as military equipment and inventory and the cost characterized as operating expenses (including payroll, freight and shipment, inspection, and other operating costs). (B) A statement of the amount of such funds that remain in the original budget lines. (C) A statement of the amount of such funds that were reprogrammed or expired, and in which accounts. (b) Use of Funds.—The Secretary of the Air Force shall take appropriate actions to ensure that funds authorized to be appropriated by this Act for JSTARS aircraft, and any funds described by subsection (a)(2)(B), are obligated and expended for the purposes for which authorized and appropriated, including, but not limited to, the installation of one engine shipset on an operational JSTARS aircraft.