114 STAT. 1654A-248 PUBLIC LAW 106-398—APPENDIX (b) EFFECTIVE DATE.— Section 2226 of title 10, United States Code (as added by subsection (a)), shall take effect on December 1, 2000. (c) CONDITIONAL REQUIREMENT FOR REPORT. —(1) If for any month of the noncompliance reporting period the requirement in section 2226 of title 10, United States Code (as added by subsection (a)), is not met, the Secretary of Defense shall submit to the Committee on Armed Services of the Senate and the Committee on Armed Services of the House of Representatives a report on the magnitude of the unpaid contract vouchers. The report for a month shall be submitted not later than 30 days after the end of that month. (2) A report for a month under paragraph (1) shall include information current as of the last day of the month as follows: (A) The number of the vouchers received by the Defense Finance and Accounting Service by means of the mechanization of contract administration services system during each month. (B) The number of the vouchers so received, whenever received by the Defense Finance and Accounting Service, that remain unpaid for each of the following periods: (i) Over 30 days and not more than 60 days. (ii) Over 60 days and not more than 90 days. (iii) More than 90 days. (C) The number of the vouchers so received that remain unpaid for the major categories of procurements, as defined by the Secretary of Defense. (D) The corrective actions that are necessary, and those that are being taken, to ensure compliance with the requirement in subsection (a). (3) For purposes of this subsection: (A) The term "noncompliance reporting period" means the period beginning on December 1, 2000, and ending on November 30, 2004. (B) The term "contract voucher" has the meaning given that term in section 2226(b) of title 10, United States Code (as added by subsection (a)). SEC. 1007. PLAN FOR PROMPT RECORDING OF OBLIGATIONS OF FUNDS FOR CONTRACTUAL TRANSACTIONS. (a) REQUIREMENT FOR PLAN. —The Secretary of Defense shall submit to the Committees on Armed Services of the Senate and the House of Representatives, not later than November 15, 2000, a plan for ensuring that each obligation of the Department of Defense under a transaction described in subsection (c) be recorded in the appropriate financial administration systems of the Department of Defense not later than 10 days after the date on which the obligation is incurred. (b) CONTENT OF PLAN. —The plan under subsection (a) shall provide for the following: (1) The recording of obligations in accordance with requirements that apply uniformly throughout the Department of Defense, including requirements for the recording of detailed data on each such obligation. (2) A system of accounting classification reference numbers for the recording of obligations that applies uniformly throughout the Department of Defense.