; or (B) less-lethal weapons. . (b) Use of grant funds for required return of property to DoD Notwithstanding any other provision of law, the use of funds by a State agency or unit of local government to return to the Department of Defense property transferred to such agency or unit of local government pursuant to section 2676a of title 10, United States Code, as such return is required by section 2(b) of this Act, shall be an allowable use of grant amounts under the Edward Byrne Memorial Justice Assistance Grant Program. 5. Comptroller General report (a) In general Not later than 90 days after the date of the enactment of this Act, and annually thereafter, the Comptroller General of the United States shall submit to Congress a report on Federal agencies, including offices of Inspector General for Federal agencies, that have specialized units that receive special tactical or military-style training or use hard-plated body armor, shields, or helmets and that respond to high-risk situations that fall outside the capabilities of regular law enforcement officers, including any special weapons and tactics (SWAT) team, tactical response teams, special events teams, special response teams, or active shooter teams. (b) Elements The report required under subsection (a) shall include the following elements: (1) A description of each specialized unit described under such subsection. (2) A description of the training and weapons of each such unit. (3) The criteria for activating each such unit and how often each such unit was activated for each year of the previous ten years. (4) An estimate of the annual cost of equipping and operating each such unit. (5) Any other information that is relevant to understanding the usefulness and justification for the units.