PUBLIC LAW 102-390—OCT. 6, 1992 106 STAT. 1627 "(A) REPORT REQUIRED.— By April 30 of each year, the Secretary shall submit a report on the Fund for the most recently completed fiscal year to the President, the CongresB, and the Director of the Office of Management and Budget. ^(B) CONTENTS OP ANNUAL REPORT. — The annual report required under subparagraph (A) for any fiscal year shall include— (i) the financial statement prepared under paragraph (1) for suchfiscalyear; "(ii) the audit report submitted to the Secretary pursuant to paragraph (3)(B) for suchfiscalyear; "(iii) a description of activities carried out during suchfiscalyear; "(iv) a summary of information relating to numismatic operations and programs contained in the reports on systems on internal accounting and administrative controls and accounting systems submitted to the President and the Congress under section 3512(c); "(v) a summary of the corrective actions taken with respect to material weaknesses relating to numismatic operations and programs identified in the reports prepared under section 3512(c); "(vi) any other information the Secretary considers appropriate to fully inform the Congress concerning thefinancialmanagement of the Fund; and "(vii) a statement of the total amount of excess funds transferred to the Treasury. "(5) MARKETING REPORT. — "(A) REPORT REQUIRED FOR ID YEARS.— For each fiscal year beginning before fiscal year 2003, the Secretary shall submit an annual report on all marketing activities and expenses of the Fund to the Congress before the end of the 3-month period beginning at the end of such fiscal year. "(B) CONTENTS OF REPORT. —The report submitted pursuant to subparagraph (A) shall contain a detailed description of— "(i) the sources of income including surcharges; and "(ii) expenses incurred for manufacturing, materials, overhead, packaging, marketing, and shipping.", (b) INITIAL FUNDING OF FUND FROM EXISTING NUMISMATIC 31 USC 5134 OPERATIONS.— "°*®- (1) IN GENERAL. —As soon as practicable afiier the end of fiscal year 1992, the Secretary of the Treasury shall transfer to the Fund— (A)firomthe Mint's numismatic profits for such fiscal year, an amount which the Secretary determines to be necessary— (i) to meet existing numismatic liabilities and obligations; and (ii) to provide working capital for Mint numismatic operations and programs; and (B) all numismatic receivables, and the numismatic operations and programs (including liabilities and other obligations) of the United States Mint, and the land and
�
