; and (B) that either the Under Secretary for Management of the Department or a component head determines requires special control and accounting. . 4. Management directive (a) Safeguarding firearms and sensitive assets directive (1) In general Not later than 120 days after the date of the enactment of this Act, the Under Secretary for Management shall develop and disseminate a Department-wide directive for achieving adequate security over firearms and other sensitive assets across the Department. (2) Contents The directive required under subsection (a) shall, at a minimum, include the following: (A) Descriptions of what equipment, in addition to firearms, is classified as a sensitive asset for the purpose of carrying out this Act. (B) Requirements for securing Department-issued firearms and other sensitive assets. (C) A classification system for all categories of Department-issued badges and corresponding requirements for safeguarding such assets. (D) Reporting requirements for lost firearms and other sensitive assets, including timelines for such reporting, to supervisors, local law enforcement, the Federal Bureau of Investigation’s National Crime Information Center, and Department headquarters. (E) Recordkeeping requirements for lost firearms and other sensitive assets in inventory systems, including a timeline for recording such losses. (3) Review and update of directive Not later than one year after the issuance of the directive required under subsection (a), the Under Secretary for Management shall review and update, as necessary, such directive, including adding a requirement relating to recording in the inventory systems maintained by each component of the Department the acceptance or transfer of a firearm or other sensitive asset by such component. (b) Personal property asset management program manual Together with the issuance of the directive pursuant to subsection (a), the Under Secretary for Management shall disseminate a revised version of the Personal Property Asset Management Program Manual that