set forth at the level of detail as follows: (A) For procurement, by line item. (B) For research, development, test, and evaluation, by program element (PE) number. (C) For operation and maintenance, by sub-activity group (SAG). (D) For military personnel, by sub-activity group. (E) For revolving and management funds, by sub-activity group. (F) For military construction, by project. 1004. Ranking of auditability of financial statements of the organizations and elements of the Department of Defense (a) Report on ranking Not later than 90 days after the date of the enactment of this Act, the Secretary of Defense shall, in coordination with the Under Secretary of Defense (Comptroller), submit to the congressional defense committees a report setting forth a ranking of the auditability of the financial statements of the departments, agencies, organizations, and elements of the Department of Defense according to the progress made toward achieving auditability as required by law. (b) Criteria for ranking The criteria to be used for ranking for purposes of the report under this section shall be— (1) the criteria developed by the Under Secretary pursuant to section 1104 of the National Defense Authorization Act for Fiscal Year 2018 ( Public Law 115–91 ) for a similar report under that section