PUBLIC LAW 107-306—NOV. 27, 2002 116 STAT. 2427 "(d) ANNUAL REPORT ON THREAT OF ATTACK ON THE UNITED STATES USING WEAPONS OF MASS DESTRUCTION.—<1) Not later each Deadline, year than the date provided in section 507, the Director shall submit to the congressional committees specified in paragraph (3) a report assessing the following: "(A) The current threat of attack on the United States using ballistic missiles or cruise missiles. "(B) The current threat of attack on the United States using a chemical, biological, or nuclear weapon delivered by a system other than a ballistic missile or cruise missile. "(2) Each report under paragraph (1) shall be a national intelligence estimate, or have the formality of a national intelligence estimate. "(3) The congressional committees referred to in paragraph (1) are the following: "(A) The congressional intelligence committees. "(B) The Committees on Foreign Relations and Armed Services of the Senate. "(C) The Committees on International Relations and Armed Services of the House of Representatives.", SEC. 822. ANNUAL REPORT ON COVERT LEASES. Section 114 of the National Security Act of 1947, as amended by section 821 of this Act, is further amended— 50 USC 404i. (1) by redesignating subsection (e) as subsection (f); and (2) by inserting after subsection (d) the following new subsection (e): "(e) ANNUAL REPORT ON COVERT LEASES.— (1) Not later each Deadline. year than the date provided in section 507, the Director shall submit to the congressional intelligence committees a report on each covert lease of an element of the intelligence community that is in force as of the end of the preceding year. "(2) Each report under paragraph (1) shall include the following: "(A) A list of each lease described by that paragraph. "(B) For each lease— "(i) the cost of such lease; "(ii) the duration of such lease; "(iii) the purpose of such lease; and "(iv) the directorate or office that controls such lease.". SEC. 823. ANNUAL REPORT ON IMPROVEMENT OF FINANCIAL STATE- MENTS OF CERTAIN ELEMENTS OF THE INTELLIGENCE COMMUNITY FOR AUDITING PURPOSES. (a) IN GENERAL. —Title I of the National Security Act of 1947 (50 U.S.C. 402 et seq.) is amended by inserting after section 114 the following new section: "ANNUAL REPORT ON IMPROVEMENT OF FINANCIAL STATEMENTS FOR AUDITING PURPOSES "SEC 114A. Not later each year than the date provided in section 507, the Director of Central Intelligence, the Director of the National Security Agency, the Director of the Defense Intelligence Agency, and the Director of the National Imagery and Mapping Agency shall each submit to the congressional intelligence committees a report describing the activities being undertaken by such official to ensure that the financial statements of such agency Deadline. 50 USC 404i-l.
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