PUBLIC LAW 102-549—OCT. 28, 1992 106 STAT. 3657 into consideration any standards recommended by the Comptroller General. The independent certified public account- Reports. ant shall report the results of such audit to the Director of ti^e Trade and Development Agency. The financial statements of the T^de and Development Agency shall be presented in accordance witili generally accepted accounting principles. These financial statements and the report of the accountant shall be included in a report which contains, to the extent applicable, the information identified in section 3512 of title 31, United States Code, and which the Trade and Development Agency shall submit to the C'Ongress not later than 6V2 months afl^er the end of the last fiscal year covered by the audit. The Comptroller General may review the audit conducted by the accountant and the report to the Congress in the manner and at such times as the Comptroller General considers necessary. "(3) AUDIT BY COMPTROLLER GENERAL.— In lieu of the financial and compliance audit required by paragraph (2), the Comptroller General shall, if the Comptroller General considers it necessary or upon the reouest of the Coi:^nress, audit the financial statements of the Trade and Development Agency in the manner provided in paragraph (2). "(4) AvAiLABiLm OF INFORMATION.— All books, accounts, financial records, reports, files, workp^ers, and property belonging to or in use by the Trade and Development Agency and me accountant who conducts the audit under paragraph (2), which are necessary for purposes of this subsection, shall be made available to the representatives of the General Accounting Office designated by the Comptroller General, " (f) FUNDING.— "(1) AUTHORIZATION.— There are authorized to be appropriated for purposes of this section, in addition to funds otherwise available for such purposes, $55,000,000 for fiscal year 1993 and $65,000,000 forfiscalyear 1994. "(2) FUNDING FOR TECHNICAL ASSISTANCE GRANTS BY MULTILATERAL DEVELOPMENT BANKS. —(A) The Trade and Development Agency should, in fiscal years 1993 and 1994, substantially increase the amount of funds it provides to multilateral development banks for technical assistance grants. "(B) As used in subparagraph (A)— "(i) the term techmcai assistance grants' means funding by multilateral development banks of services from the United States in connection with projects and programs supported by such banks, including, but not limited to, engineering, design, and consulting services; and "(ii) the term 'multilateral development bank' has the meaning given that term in section 1701(c) of the International ^nancial Institutions Act.". SEC. 802. RENAMING OF TRADE AND DEVELOPMENT PROGRAM; CONFORMING CHANGES. (a) RENAMING OF TIL\DE AND DEVELOPMENT PROGRAM.—The 22 USC 2421 Trade and Development lEVogram shall, on or after the effective "°^- date of this section, be known as the Trade and Development Agency. (b) APPOINTMENT OF PRESENT DIRECTOR NOT AFFECTED.— The 22 USC 2421 enactment of this title shall not affect the appointment of the ^°^- 59-194 0—93 30:QL3(Pt. 4)
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