PUBLIC LAW 103-186—DEC. 14, 1993 107 STAT. 2251 TITLE III—REFORM OF COMMEMORATIVE COIN PROGRAMS SEC. 301. SENSE OF CONGRESS RESOLUTION. (a) FINDINGS. —The Congress hereby makes the following findings: (1) Congress has authorized 18 commemorative coin programs in the 9 years since 1984. (2) There are more meritorious causes, events, and people worthy of commemoration than can be honored with commemorative coinage. (3) Commemorative coin legislation has increased at a pace beyond that which the numismatic community can reasonably be expected to absorb. (4) It is in the interests of all Members of Congress that a policy be established to control the flow of commemorative coin legislation. (b) DECLARATION. —It is the sense of the Congress that the Committee on Banking, Finance and Urban Affairs of the House of Representatives and the Committee on Banking, Housing, and Urban Affairs of the Senate should not report or otherwise clear for consideration by the House of Representatives or the Senate legislation providing for more than 2 commemorative coin programs for any year, unless the committee determines, on the basis of a recommendation by the Citizens Commemorative Coin Advisory Committee, that extraordinary merit exists for an additional commemorative coin program. SEC. 302. REPORTS BY RECIPIENTS OF COMMEMORATIVE COIN SUR- CHARGES. (a) QUARTERLY FINANCIAL REPORT. — (1) IN GENERAL. —Each person who receives, after the date of the enactment of this Act, any surcharge derived from the sale of commemorative coins under any Act of Congress shall submit a quarterly financial report to the Director of the United States Mint and the Comptroller General of the United States describing in detail the expenditures made by such person from the proceeds of the surcharge. (2) INFORMATION TO BE INCLUDED.—The report under paragraph (1) shall include information on the proportion of the surcharges received during the period covered by the report to the total revenue of such person during such period, expressed as a percentage, and the percentage of total revenue during such period which was spent on administrative expenses (including salaries, travel, overhead, and fund raising). (3) DUE DATES.— Quarterly reports under this subsection shall be due at the end of the 30-day period beginning on the last day of any calendar quarter during which any surcharge derived from the sale of commemorative coins is received by any person. (b) FINAL REPORT. —Each person who receives, after the date of the enactment of this Act, any surcharge derived from the sale of commemorative coins under any Act of Congress shall submit a final report on the expenditures made by such person from the proceeds of all surcharges received by such person, including mformation described in subsection (a)(2), before the end of the 31 USC 5112 note.