Page:United States Statutes at Large Volume 112 Part 2.djvu/387

 PUBLIC LAW 105-225—AUG. 12, 1998 112 STAT. 1271 (2) The Commission shall— (A) by March 1 of each year (beginning with 1998)— (i) prepare a financial statement which covers all accounts and associated activities of the Commission for the prior fiscal year and is consistent with the requirements of section 3515 of title 31, United States Code; and (ii) submit the financial statement, together with a narrative summary, to the Committees on Veterans' Affairs of the Senate and House of Representatives; and (B) obtain an audit by the Comptroller General of each financial statement prepared under subparagraph (A) of this paragraph, which shall be conducted in accordance with applicable generally accepted government auditing standards and shall be in lieu of any audit otherwise required by law. (i) DISPOSITION OF RECORDS AND ARCHIVES. —When no longer required by the Commission, the records and archives of the Commission shall be deposited with the National Archives in accordance with section 2107 of title 44, United States Code. (j) SEAL.—The Commission shall have a seal that shall be judicially noticed. (k) DISBURSEMENTS OUTSIDE CONTINENTAL UNITED STATES. — Disbursements for expenditures outside the continental United States may be made by a special disbursing agent designated by the Commission under regulations it prescribes. § 2104. Military cemeteries in foreign countries When, as a result of combat operations, the Armed Forces establish military cemeteries in zones of operations outside the United States and the territories and possessions of the United States, the American Battle Monuments Commission and the Secretary of the Army, immediately on the cessation of hostilities, shall decide which of the cemeteries will become permanent cemeteries or, if they decide it is desirable, shall select new sites for the cemeteries at any other location. The Commission is solely responsible for the design and construction of the permanent cemeteries, and of all buildings, plantings, headstones, and other permanent improvements incidental to the cemeteries, except that— (1) the Armed Forces are responsible for maintaining the permanent cemeteries until the Commission declares its readiness to assume the authorized administrative duties and powers; (2) all construction undertaken by the Armed Forces in establishing and maintaining the cemetery prior to its transfer to the Commission shall be nonpermanent; (3) burials and reburials by the Aimed Forces shall be carried out in accordance with plans prepared by the Commission; and (4) the Armed Forces have the right to re-enter a cemetery transferred to the Commission to exhume or re-inter a body if they decide it is necessary. §2105. Monuments built by the United States Government (a) MEMORIALS.— The American Battle Monuments Commission shall prepare plans and estimates to build suitable memorials commemorating the service of American Armed Forces, and shall build and maintain memorials in the United States and, as the

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