fund of the Treasury for deficit reduction, except as provided in subsection (b). (b) Exceptions The following accounts are excluded from any reductions: (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. 1005. Requirement for unqualified opinion on Department of Defense financial statements The Secretary of Defense shall ensure that the Department of Defense has received an unqualified opinion on the financial statements of the Department by not later than December 31, 2028. B Counterdrug Activities 1010. Enhanced support for counterdrug activities and activities to counter transnational organized crime Section 284(b)(9) of title 10, United States Code, is amended by striking linguist and intelligence analysis and inserting linguist, intelligence analysis, and planning . 1011. Modification of support for counterdrug activities and activities to counter transnational organized crime: increase in cap for small scale construction projects Section 284(i)(3) of title 10, United States Code, is amended by striking $750,000 and inserting $1,000,000 . 1012. Drug interdiction and counter-drug activities Section 112(a)(3) of title 32, United States Code, is amended by striking $5,000 and inserting $15,000 . 1013. Disruption of fentanyl trafficking (a) Development of strategy to counter fentanyl trafficking (1) Strategy Not later than 120 days after the date of enactment of this Act, the Secretary of Defense, in consultation with the Secretary of State and the Attorney General and in coordination with appropriate Federal, State, Tribal, and local law enforcement agencies, shall develop and submit to the appropriate congressional committees a strategy to address threats to the national security of the United States caused or exacerbated by fentanyl trafficking. (2) Contents The strategy required by paragraph (1) shall outline how the Secretary of Defense will— (A) leverage existing authorities