10 U.S.C. § 381

(a) Consolidated Budget .— The budget of the President for each fiscal year, as submitted to Congress by the President pursuant to section 1105 of title 31 , shall set forth by budget function and as a separate item the amounts requested for the Department of Defense for such fiscal year for all security cooperation programs and activities of the Department of Defense, including the military departments, to be conducted in such fiscal year, including the specific country or region and the applicable authority, to the extent practicable. (b) Semiannual Report on Use of Funds .— The Secretary shall submit to the appropriate committees of Congress a report on the obligation and expenditure of funds for security cooperation programs and activities of the Department of Defense— (1) by not later than August 31 of each year, for the first six-month period of that year; and (2) by not later than February 28 of each year, for the second six-month period of the preceding year.