((a)) Whenever required for the protection of public money and property, the Secretary of the Army may lend arms and their accouterments, and issue ammunition, to a department or independent agency of the United States, upon request of its head. Property lent or issued under this subsection may be delivered to an officer of the department or agency designated by the head thereof, and that officer shall account for the property to the Secretary of the Army. Property lent or issued under this subsection and not properly expended shall be returned when it is no longer needed.
((b)) The department or agency to which property is lent or issued under subsection (a) shall transfer funds to the credit of the Department of the Army to cover the costs of—
((1)) ammunition issued;
((2)) replacing arms and accouterments that have been lost or destroyed, or cannot be repaired;
((3)) repairing arms and accouterments returned to the Department of the Army; and
((4)) making and receiving shipments by the Department of the Army.