This bill requires the National Telecommunications and Information Administration (NTIA) to audit and report to Congress about the electromagnetic spectrum that is allocated to federal users. In its report, the NTIA must identify each particular band of spectrum that is allocated to federal users and describe other aspects of the federal uses, including (1) the purpose of the federal use of each band, (2) how much of each band is dedicated to its purpose, and (3) whether the band is shared with other federal and nonfederal users.