; (2) in other emergency situations if the agency head makes a determination that obtaining such equipment is necessary in order to protect human life or property; or (3) when otherwise authorized by law. (e) Study of agency analyses Not later than 2 years after the date of the enactment of this Act, the Comptroller General of the United States shall submit to the Committee on Oversight and Government Reform of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate a comprehensive report on the decisions made by the executive agencies with the highest levels of acquisition spending, and a sample of executive agencies with lower levels of acquisition spending, to acquire high-value equipment by lease, rental, or purchase pursuant to subpart 7.4 of the Federal Acquisition Regulation. (f) Definitions In this section: (1) Executive agency The term executive agency has the meaning given that term in section 102 of title 40, United States Code. (2) Interagency acquisition The term interagency acquisition has the meaning given that term in section 2.101 of the Federal Acquisition Regulation. (3) State The term State has the meaning given the term in section 6501 of title 31, United States Code. (4) Local government The term local government means any unit of local government within a State, including a county, municipality, city, borough, town, township, parish, local public authority, school district, special district, intrastate district, council of governments, or regional or interstate government entity, and any agency or instrumentality of a local government.