pursuant to section 43(b) of the Arms Export Control Act ( 22 U.S.C. 2792(b) ). (c) Contributions from covered countries The Secretary of Defense may accept contributions of amounts to the Account from any foreign person, entity, or government of a covered country. (d) Limitations (1) Applicability of other law Defense articles and services acquired by the Secretary of Defense using amounts in the Account may not be transferred to any foreign country unless such transfer is authorized by the Arms Export Control Act ( 22 U.S.C. 2751 et seq. ), the Foreign Assistance Act of 1961 ( 22 U.S.C. 2151 et seq. ), or other applicable law. (2) Previously denied funds Amounts in the Account may not be expended, in whole or in part, by or for the benefit of the Department of Defense for a purpose for which Congress has previously denied funds. (3) Additional limitation Amounts in the Account may not be used to acquire items or services for the sole benefit of the United States. (e) Annual report Not later than 60 days after the date on which each fiscal year ends, the Secretary of Defense shall submit to the appropriate committees of Congress a report on the use of the Account that includes, for such fiscal year— (1) an identification of each covered country that contributed to the Account