; the POW/MIA flag; the flags of other countries with which the United States is an ally or partner, or for official protocol purposes; the flags of organizations in which the United States is a member, such as the North Atlantic Treaty Organization; or ceremonial, command, unit, or branch flags or guidons. 8152. (a) Not later than 180 days after the date of the enactment of this Act, the Secretary of Defense shall submit to the Committees on Appropriations of both the House of Representatives and Senate a report on excessive contractor payments that exceed the Truthful Cost and Pricing Act (10 U.S.C. chapter 271 and 41 U.S.C. chapter 35) threshold and with respect to which none of the exceptions to certified cost or pricing data requirements applies. (b) The report required by subsection (a) shall also include the following: (1) The amounts collected, adjusted, or offset from contractors as a result of providing defective cost and pricing data. (2) The mechanisms used to identify violations of the Truthful Cost and Pricing Act (10 U.S.C. chapter 271 and 41 U.S.C. chapter 35). (3) Disciplinary actions taken by the Department of Defense when violations of the Truthful Cost and Pricing Act (10 U.S.C. chapter 271 and 41 U.S.C. chapter 35) are identified, regardless of whether included in the System for Award Management. (4) Any referrals made to the Department of Justice where appropriate. SPENDING REDUCTION ACCOUNT 8153. $0. 8154. None of the funds made available in this Act may be used to eliminate a unit of the Senior Reserve Officers’ Training Corps at an institution of higher education. 8155. None of the funds made available by this Act may be used to administer, implement, or enforce— (1) the proposed action outlined in the Notice published by the Department of Army to the Federal Register on August 4, 2023 (88 Fed. Reg. 51786)