Security Act of 1947 ( 50 U.S.C. 3161 ). (3) Foreign government The term foreign government has the meaning given that term in section 7342(a)(2) of title 5. . 12. Comptroller General of the United States review (a) Report required 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 Committees on Armed Services of the Senate and the House of Representatives a report on the employment by foreign governments of former officers of the Armed Forces covered by section 908 of title 37, United States Code. (b) Elements The report required by subsection (a) shall include an assessment of— (1) the processes in place at the Department of State and the Department of Defense— (A) to identify— (i) the extent to which former officers described in subsection (a) were provided compensation directly or indirectly by foreign governments during the 5-year period preceding submission of the report