Page:United States Statutes at Large Volume 106 Part 4.djvu/193

 PUBLIC LAW 102-486—OCT. 24, 1992 106 STAT. 2929 auditing standards shall be consistent with the private sector's generally accepted auditingstandards. "(2) REVIEW BY GAO. — ^e Comptroller General may review any audit of the Corporation's financial statements conducted under paragraph (1). ITie Comptroller General shall report Reports, to the Congress and the Corporation the results of any such review and shall include in such report appropriate recommendations. "(b) GAO AUDITS.— "(1) IN GENERAL.—The Comptroller General may audit the financial statements of the Corporation for any year in the manner provided in subsection (a)(l). "(2) REIMBURSEMENT BY CORPORATION.—The Corporation shall reimbiurse the Comptroller General for the full cost of any audit conducted under this subsection, as determined by the Comptroller General. "(c) AVAILABILITY OF BOOKS AND RECORDS. —All books, accovuits, financial records, reports, files, papers, and other property belonging to or in use by the (Jorporation and its auditor that the Comptroller General considers necessary to the performance of any audit or review under this section shall be made available to the Comptroller General, subject to section 1314. "(d) TREATMENT OF GAO AUDITS.— Activities the Comptroller General conducts under this section shall be in lieu of any other audit of the financial transactions of the Corporation the Comptroller General is required to make under chapter 91 of title 31, United States Code, or other law. "SEC. 1307. ANNUAL REPORTS. 42 USC 2297b-6. "(a) IN GENERAL.—The Corporation shall prepare and submit an annual report of its activities to the President and the Congress. This report shall contain— "(1) a general description of the Corporation's operations; "(2) a summary of the Corporation's operating and financial performance, including an explanation of the decision to pay or not pay dividends; "(3) copies of audit reports prepared under section 1305; "(4) the information required under regulations issued under section 13 of the Securities Exchange Act of 1934 (15 U.S.C. 78m); and "(5) an identification and assessment of any impairment of capital or ability of the Corporation to comply with this title. " (b) DEADLINE.—The report shall be completed not later than 150 days following the close of each of the Corporation's fiscal years and shall accurately reflect the financial position of the Corporation at fiscal year end. "SEC. 1308. ACCOUNTS. 42 USC 2297b-7. "(a) ESTABLISHMENT OF UNITED STATES ENRICHMENT CORPORA- TION FUND.— There is established in the Treasury of the United States a revolving fund, to be known as the 'United States Enrichment Corporation Fund', which shall be available to the Corporation, without need for further appropriation and without fiscal year limitation, for carrying out its purposes, functions, and powers, and which shall not be subject to apportionment under subchapter II of chapter 15 of title 31, United States Code. 59-194 O—93 7:QL3(Pt. 4)

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