; and (2) in a manner that minimizes any adverse effect on national security. (d) Deficit reduction An amount equal to the total amount of any reduction under subsection (b) shall be retained in the general fund of the Treasury for the purposes of deficit reduction. (e) Accounts excluded The following accounts are excluded from any reductions under subsection (b): (1) Military personnel, reserve personnel, and National Guard personnel accounts of the Department of Defense. (2) The Defense Health Program account of the Department of Defense. (f) Waiver The President may waive subsection (b) with respect to an account if the President certifies that applying the subsection to that account would harm national security or members of the Armed Forces who are deployed in combat zones. (g) Report Not later than 60 days after a reduction takes effect under subsection (c), the Director of the Office of Management and Budget shall submit to Congress a report specifying each Department of Defense subject to reduction and the amount of the reduction. 5. Report on Department of Defense reporting requirements Not later than 180 days after the date of the enactment of this Act, the Under Secretary of Defense (Comptroller) shall submit to Congress a report setting forth a list of each report of the Department of Defense required by law to be submitted to Congress which, in the opinion of the Under Secretary, interferes with the capacity of the Department to achieve an audit of the financial statements of the Department with an unqualified opinion. 6. Sense of Congress It is the sense of Congress that— (1) as the overall defense budget is cut, congressional defense committees and the Department of Defense should not endanger the Armed Forces by reducing wounded warrior accounts or vital protection (such as body armor) for members of the Armed Forces serving in harm’s way