106 STAT. 1004 PUBLIC LAW 102-366—SEPT. 4, 1992 (25) whether or not the proposed source for the corporate surety bond (a surety agent oi' company) provided the reasons for its denial of that application and whetner that explanation was provided orally or in writing; (26) the length of time the firm has been in business; (27) the number of years of construction experience of the fiirn's officers (if a corporation), partners, or owner (if a sole proprietorship), and those responsible for managing the execution of the firm's construction operations, and how many years of such experience is in the type of construction that provides the majority of the firm's annual sales volume; (28) the approximate annual sales volume of the firm in fiscal years 1990, 1991, and 1992; (29) the net worth (total assets less total Uabilities) of the firm at the close of the firm's most recent fiscal year; (30) the working capital (current assets less current liabilities) of the firm at the close of the firm's most recent fiscal year; (31) the average age of the firm's accounts receivable (the average number of days required to collect payments due); (32) whether the firm made a profit in fiscal year 1990, 1991, or 1992; (33) the form and firequency of such firm's financial statements (statements audited and certified by an independent certified public accountant, statements reviewed by such a certified public accountant, compilation financial statements, or other forms of financial statements), and whether such statements were furnished with applications for bonding, if requested; and (34) the 4-digit standard industrial classification code in which the firm performs the majority of its work. (c) FIRMS TO BE SURVEYED.— The Comptroller General shall develop a statistically valid sample of business firms from the most recent list of construction firms maintained by the Dun and Bradstreet Company (identified as the "DUN Market Identifier" file) for which data regarding sales is available. SEC. 303. REPORT. (a) IN GENERAL. —Not later than 18 months after the date of enactment of this Act, the Comptroller General, in consultation with the Small Business Administration, shall conduct an assessment of the data obtained in the survey conducted pursuant to section 302 and submit to the Committees on Small Business of the Senate and the House of Representatives a report on the results of such assessment. (b) CONTENTS OF THE REPORT. — (1) IN GENERAL. —The report required by subsection (a) shall contain— (A) a summary of responses of business firms to the survey conducted pursuant to section 302; and (B) a description of any trends found by the Comptroller General in such responses. (2) INFORMATION ON SMALL BUSINESS CONCERNS. — In presenting summaries of responses and descriptions of trends pursuant to p£U'agraph (1), the Comptroller General shall provide specific information on the responses and trends of small business concerns, small business concerns owned and controlled by
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