105 STAT. 496 PUBLIC LAW 102-102—AUG. 17, 1991 "(3) For the Federal payment for fiscal year 1995, the local revenues for fiscal year 1993. "(b) For purposes of subsection (a), the term 'local revenues' means, with respect to a fiscal year, the independently audited revenues of the District of Columbia that are derived from sources other than the Federal Government during that year, as reviewed by the Comptroller Genergd under section 715(e) of title 31, United States Code.". (c) BREAKDOWN OF DISTRICT REVENUES.— (1) DETERMINATION UNDER INDEPENDENT ANNUAL AUDIT,—The first sentence of section 4(a) of Public Law 94-399 (sec. 47-119(a), D.C. Code) is amended by striking the period and inserting the following: ", and shall include in such independent audit a report of the revenues of the District of Columbia for the fiscal year, broken down by revenues derived from the Federal Government and revenues derived from sources other than the Federal Government during that fiscal year.". (2) REVIEW BY COMPTROLLER GENERAL. —Section 715 of title 31, United States Code, is amended by adding at the end the following new subsection: "(e) Not later than March 1 of each year, the Comptroller General shall submit to the Committee on the District of Columbia of the House of Representatives and the Subcommittee on General Services, Federalism, and the District of Columbia of the Committee on Governmental Affairs of the Senate a review of the report of the breakdown of the independently audited revenues of the District of Columbia for the preceding fiscal year by revenues derived from the Federal Government and revenues derived from sources other than the Federal Government that is included in the independent annual audit of the funds of the District of Columbia conducted for such fiscal year.". (d) CLERICAL AMENDMENT. —The table of contents of such Act is amended by inserting after the item relating to section 502 the following new item: "Sec. 503. Federal Payment Formula.". 31 USC 715 (e) EFFECTIVE DATE.—The amendments made by this section shall i^ote. take effect on the date of the enactment of this Act. Approved August 17, 1991. LEGISLATIVE HISTORY—H.R. 2123: HOUSE REPORTS: No. 102-92 (Comm. on the District of Columbia). CONGRESSIONAL RECORD, Vol. 137 (1991): June 11, considered and passed House. Aug. 2, considered and passed Senate.