Page:United States Statutes at Large Volume 120.djvu/3246

 PUBLIC LAW 109–435—DEC. 20, 2006

120 STAT. 3215

‘‘(D) cost methods and assumptions underlying the relevant actuarial valuations; ‘‘(E) the effect of a one-percentage point increase in the assumed health care cost trend rate for each future year on the service and interest costs components of net periodic postretirement health cost and the accumulated obligation; ‘‘(F) actual contributions to and payments from the funds for the years presented and the estimated future contributions and payments for each of the following 5 years; ‘‘(G) the composition of plan assets reflected in the fund balances; and ‘‘(H) the assumed rate of return on fund balances and the actual rates of return for the years presented. ‘‘(2) The Office of Personnel Management shall provide the data listed under paragraph (1) to the Postal Service not later than 30 days after the end of each fiscal year. ‘‘(3)(A) Beginning with reports for the fiscal year 2010, for purposes of the reports required under subparagraphs (A) and (B) of subsection (a)(1), the Postal Service shall include segment reporting. ‘‘(B) The Postal Service shall determine the appropriate segment reporting under subparagraph (A) after consultation with the Postal Regulatory Commission. ‘‘(c) TREATMENT.—For purposes of the reports required by subsection (a)(1)(B), the Postal Service shall obtain an opinion from an independent auditor on whether the information listed in subsection (b) is fairly stated in all material respects, either in relation to the basic financial statements as a whole or on a stand-alone basis. ‘‘(d) SUPPORTING MATTER.—The Postal Regulatory Commission shall have access to the audit documentation and any other supporting matter of the Postal Service and its independent auditor in connection with any information submitted under this section. ‘‘(e) REVISED REQUIREMENTS.—The Postal Regulatory Commission may, on its own motion or on request of an interested party, initiate proceedings (to be conducted in accordance with regulations that the Commission shall prescribe) to improve the quality, accuracy, or completeness of Postal Service data required under this section whenever it shall appear that— ‘‘(1) the data have become significantly inaccurate or can be significantly improved; or ‘‘(2) those revisions are, in the judgment of the Commission, otherwise necessitated by the public interest. ‘‘(f) CONFIDENTIAL INFORMATION.— ‘‘(1) IN GENERAL.—If the Postal Service determines that any document or portion of a document, or other matter, which it provides to the Postal Regulatory Commission in a nonpublic annex under this section or pursuant to subsection (d) contains information which is described in section 410(c) of this title, or exempt from public disclosure under section 552(b) of title 5, the Postal Service shall, at the time of providing such matter to the Commission, notify the Commission of its determination, in writing, and describe with particularity the documents (or portions of documents) or other matter for which confidentiality is sought and the reasons therefor.

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