10 U.S.C. § 995

(a) Annual Reporting Requirement for Contractors .— Each covered contract shall specify that the contractor is required to submit to the Under Secretary of Defense (Comptroller), on an annual basis for the duration of the covered contract, a report containing an identification of— (1) the number of military working dogs that are in the possession of the covered contractor and located outside of the continental United States in support of a military operation, if any; and (2) the primary location of any such military working dogs. (b) Covered Contract Defined .— In this section the term “covered contract” means a contract that the Secretary of Defense determines involves military working dogs.