104 STAT. 2854 PUBLIC LAW 101-576 —NOV. 15, 1990 this subsection. Prior to performing such audit, the Comptroller General shall consult with the Inspector General of the agency which prepared the statement. "(5) A Government corporation shall reimburse the Comptroller General of the United States for the full cost of any audit conducted by the Comptroller General under this subsection, as determined by the Comptroller General. All reimbursements received under this paragraph by the Comptroller General of the United States shall be deposited in the Treasury as miscellaneous receipts. "(b) Upon request of the Comptroller General of the United States, a Government corporation shall provide to the Comptroller General of the United States all books, accounts, financial records, reports, files, workpapers, and property belonging to or in use by the Government corporation and its auditor that the Comptroller General of the United States considers necessary to the performance of any audit or review under this section. "(c) Activities of the Comptroller General of the United States under this section are in lieu of any audit of the financial transactions of a Government corporation that the Comptroller General is required to make under any other law.". SEC. 306. MANAGEMENT REPORTS OF GOVERNMENT CORPORATIONS. (a) IN GENERAL.— Section 9106 of title 31, United States Code, is amended to read as follows: "§ 9106. Management reports "(a)(1) A Government corporation shall submit an annual management report to the Congress not later than 180 days after the end of the Government corporation's fiscal year. "(2) A management report under this subsection shall include— "(A) a statement of financial position; "(B) a statement of operations; "(C) a statement of cash flows; "(D) a reconciliation to the budget report of the Government corporation, if applicable; "(E) a statement on internal accounting and administrative control systems by the head of the management of the corporation, consistent with the requirements for agency statements on internal accounting and administrative control systems under the amendments made by the Federal Managers' Financial Integrity Act of 1982 (Public Law 97-255); "(F) the report resulting from an audit of the financial statements of the corporation conducted under section 9105 of this title; and "(G) any other comments and information necessary to inform the Congress about the operations and financial condition of the corporation. "(b) A Government corporation shall provide the President, the Director of the Office of Management and Budget, and the Comptroller General of the United States a copy of the management report when it is submitted to Congress.". (b) CLERICAL AMENDMENT.— The table of sections for chapter 91 of title 31, United States Code, is amended by striking the item relating to section 9106 and inserting the following: "9106. Management reports.".
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