((a)) ** .—** Subject to subsections (b) and (c), the Secretary of Defense may expend amounts made available for the Military Intelligence Program for intelligence and counterintelligence activities for any purpose the Secretary determines to be proper with regard to intelligence and counterintelligence objects of a confidential, extraordinary, or emergency nature. Such a determination is final and conclusive upon the accounting officers of the United States.

((b)) ** .—** The Secretary of Defense may not expend more than five percent of the amounts described in subsection (a) for any fiscal year for objects described in that subsection unless—

((1)) the Secretary notifies the congressional defense committees and the congressional intelligence committees of the intent to expend the amounts and purpose of the expenditure; and

((2)) 30 days have elapsed from the date on which the Secretary provides the notice described in paragraph (1).

((c)) ** .—** For each expenditure of funds under this section, the Secretary shall certify that such expenditure was made for an object of a confidential, extraordinary, or emergency nature.

((d)) ** .—** Not later than December 31 of each year, the Secretary of Defense shall submit to the congressional defense committees and the congressional intelligence committees a report on expenditures made under this section during the fiscal year preceding the year in which the report is submitted. Each such report shall include, for each expenditure under this section during the fiscal year covered by the report, a description, the purpose, the program element, and the certification required under section (c).

((e)) ** .—** The Secretary of Defense may not delegate the authority under this section with respect to any expenditure in excess of $200,000.

((f)) ** 127.—** The authority provided by subsection (a) shall be the exclusive authority available to the Secretary of Defense to expend amounts made available for the Military Intelligence Program for intelligence and counterintelligence objects of a confidential, extraordinary, or emergency nature.

((g)) ** .—** In this section, the term “congressional intelligence committees” means—

((1)) the Select Committee on Intelligence of the Senate; and

((2)) the Permanent Select Committee on Intelligence of the House of Representatives.