; and (B) in clause (ii), by striking list and inserting lists . 116. Structures and facilities constructed by Secretary Section 14 of the Act of March 3, 1899 ( 33 U.S.C. 408 ) is amended by adding at the end the following: (d) Work defined For the purposes of this section, the term work shall not include unimproved real estate owned or operated by the Secretary as part of a water resources development project if the Secretary determines that modification of such real estate would not affect the function and usefulness of the project. . 117. Transparency in administrative expenses Section 1012(b)(1) of the Water Resources Reform and Development Act of 2014 ( 33 U.S.C. 2315a(b)(1) ) is amended by striking The Secretary and inserting Not later than 1 year after the date of enactment of the Water Resources Development Act of 2018 , the Secretary . 118. Study of the future of the United States Army Corps of Engineers (a) In general The Secretary shall enter into an agreement with the National Academy of Sciences to convene a committee of experts to carry out a comprehensive study on— (1) the ability of the Corps of Engineers to carry out its statutory missions and responsibilities, and the potential effects of transferring the functions (including regulatory obligations), personnel, assets, and civilian staff responsibilities of the Secretary relating to civil works from the Department of Defense to a new or existing agency or sub-agency of the Federal Government, including how such a transfer might affect the Federal Government’s ability to meet the current statutory missions and responsibilities of the Corps of Engineers; and (2) improving the Corps of Engineers’ project delivery processes, including recommendations for such improvements, taking into account factors including— (A) the effect of the annual appropriations process on the ability of the Corps of Engineers to efficiently secure and carry out contracts for water resources projects and perform regulatory obligations