106 STAT. 2928 PUBLIC LAW 102-486—OCT. 24, 1992 5 of the United States Code governing appointments and other personnel actions in the competitive service. "(d) TREATMENT OF PERSONS EMPLOYED PRIOR TO TRANSITION DATE.--Compensation, benefits, and other terms and conditions of employment in effect immectiately prior to the transition date, whether provided by statute or by rules of the Department or the executive branch, shall continue to apply to officers and employ- ees who transfer to the Corporation from other Federal employment until changed by the Board. "(e) PROTECTION OF EXISTING EMPLOYEES. — "(1) IN GENERAL.—It is the purpose of this subsection to ensure that the establishment of the Corporation pursiuuit to this chapter shall not result in any adverse effects on the emplojoint rights, wages, or benefits of employees at facilities that are operated, directly or under contract, in the performance of the fimctions vested in the Corporation. "(2) APPLICABILITY OF EXISTING COLLECTIVE BARGAINING AGREEMENT.— Any employer (including the Corporation) at a facility described in paragraph (1) shall abide by the terms of a collective bargaining agreement in effect on April 30, 1991, at each individual facility until— "(A) the earlier of the date on which a new bargaining agreement is signed; or "(B) the end of the 2-year period beginning on the date of the enactment of this title. "(3) APPLICABILITY OF NLRA.—Except as specifically provided in this subsection, the Corporation is subject to the provisions of the National Labor Relations Act (29 U.S.C. 151 et seq.). "(4) BENEFITS OF TRANSFEREES AND DETAILEES. —A t the request of the Board and subject to the approval of the Secretary, an employee of the Department may be transferred or detailed as provided for in section 1315, to the Corporation without any loss in accrued benefits or standing within the Civil Service System. For those employees who accept transfer to the Corporation, it shall be their option as to whether to have any accrued retirement benefits transferred to a retirement system established by the Corporation or to retain their coverage under either the Civil Service Retirement System or the Federal Employees' Retirement System, as applicable, in lieu of coverage by the Corporation's retirement system. For Uiose employees electing to remain with one of the Federal retirement systems, the Corporation shall withhold pay and make such payments as are required under the Federal retirement system. For those Department employees detailed, the Department shall offer those employees a position of Uke grade, compensation, and proximity to their official duty station after their services are no longer required by the Corporation. 42 USC 2297b-5. 'nSEC. 1306. AUDITS. "(a) INDEPENDENT AUDITS.— "(1) IN GENERAL.—The financial statements of the Corporation shall be prepared in accordance with generally accepted accounting principles and shall be audited annually by an independent certified public accountant in accordance with auditing standards issued by the Comptroller General. Such
�
