Page:United States Statutes at Large Volume 99 Part 2.djvu/668

 99 STAT. 1778

PUBLIC LAW 99-239—JAN. 14, 1986 (B) Such records, documents, working papers, automated data and files, and other information regarding each such grant or other assistance shall be maintained for at least three years after the date such grant or assistance was provided and in a manner that permits such grants, assistance, and payments to be accounted for distinct from any other funds of the Government of the Federated States of Micronesia. (3) REPRESENTATIVESTATUS FOR GAO REPRESENTATIVES.—The

Post, p. 1813.

Comptroller General and his duly authorized representatives shall be accorded the status set forth in Article V of Title One of the Compact. (4) ANNUAL FINANCIAL STATEMENTS.—As part of the annual report submitted by the Government of the Federated States of Micronesia under section 211 of the Compact, the Government shall include annual financial statements which account for the use of all of the funds provided by the Government of the United States to the Government under the Compact or otherwise. Such financied statements shall be prepared in accordance with generally accepted accounting procedures, except as may otherwise be mutually agreed. Not later than 180 days after the end of the United States fiscal year with respect to which such funds were provided, each such statement shall be submitted to the President for audit and transmission to the Congress. (5) DEFINITION OF AUDITS.—As used in this subsection, the term "audits" includes financial, program, and management audits, including determining— (A) whether the Government of the Federated States of Micronesia has met the requirements set forth in the Compact, or any related agreement entered into under the Compact, regarding the purposes for which such grants and other assistance are to be used; and (B) the propriety of the financial transactions of the Government of the Federated States of Micronesia pursuant to such grants or assistance. (6) COOPERATION BY FEDERATED STATES OF MICRONESIA.—The

Government of the Federated States of Micronesia will cooperate fully with the Comptroller General of the United States in the conduct of such audits as the Comptroller General determines necessary to enable the Comptroller General to fully discharge his responsibilities under this joint resolution. 48 USC 1681 note.

SEC. 103. AGREEMENTS WITH AND OTHER PROVISIONS RELATED TO THE MARSHALL ISLANDS. (a) L A W ENFORCEMENT ASSISTANCE.—

President of U.S. Post, p. 1812.

(1) AGREEMENT.—The President of the United States shall negotiate with the Government of the Marshall Islands an agreement pursuant to section 175 of the Compact which is in addition to the Agreement pursuant to such section dated May 30, 1982, and transmitted to the Congress by the President on February 20, 1985. Such additional agreement shall provide as follows: (A) MUTUAL ASSISTANCE IN LAW ENFORCEMENT.—The law

enforcement agencies of the United States and the Marshall Islands shall assist one another, as mutually agreed, in the prevention and investigation of crimes and the enforcement of the laws of the United States and the

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