Page:United States Statutes at Large Volume 102 Part 5.djvu/500

 102 STAT. 4506

PUBLIC LAW 100-690—NOV. 18, 1988 •*(3) DEPOSIT OF PROCEEDS.—As soon sis the proceeds from an undercover investigative operation with respect to which an action is authorized and carried out under subparagraphs (B) and (C) of paragraph (1) are no longer necessary for the conduct of such operation, such proceeds or the balance of such proceeds remaining at the time shall be deposited into the Treasury of the United States as miscellaneous receipts. "(4) AUDITS.—

Reports. Reports.

"(A) The Service shall conduct a detailed financial audit of each undercover investigative operation which is closed in each fiscal year; and "(i) submit the results of the audit in writing to the Secretary; and "(ii) not later than 180 days after such undercover operation is closed, submit a report to the Congress concerning such audit. "(B) The Service shall also submit a report annually to the Congress specifying as to its undercover investigative operations— "(i) the number, by programs, of undercover investigative operations pending as of the end of the 1-year period for which such report is submitted; "(ii) the number, by programs, of undercover investigative operations commenced in the 1-year period preceding the period for which such report is submitted; and "(iii) the number, by programs, of undercover investigative operations closed in the 1-year period preceding the period for which such report is submitted and, with respect to each such closed undercover operation, the results obtained and any civil claims made with respect thereto. '(5) DEFINITIONS.—For purposes of paragraph (4)— "(A) CLOSED.—The term 'closed' means the date on which the later of the following occurs; "(i) all criminal proceedings (other than appeals) are concluded, or "(ii) covert activities are concluded, whichever occurs later. "(B) EMPLOYEES.—The term 'employees' has the meaning given such term by section 2105 of title 5, United States Code. "(C) UNDERCOVER INVESTIGATIVE OPERATION.—The terms 'undercover investigative operation' and 'undercover operation' mean any undercover investigative operation of the Service— "(i) in which— "(I) the gross receipts (excluding interested earned) exceed $50,000; or "(II) expenditures, both recoverable and nonrecoverable (other than expenditures for salaries of employees), exceed $150,000; and "(ii) which is exempt from section 3302 or 9102 of title 3, United States Code. Clauses (i) and (ii) shall not apply with respect to the report required under subparagraph (B) of paragraph (4).".

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