106 STAT. 1840 PUBLIC LAW 102-395 —OCT. 6, 1992 Reports. Reports. 5 USC 533 note. at the time shall be deposited in the Treasury of the United States as miscellaneous receipts. (4) If a corporation or business entity established or acquired as part of an undercover operation under subparagraph (B) of paragraph (1) with a net value of over $50,000 is to be liquidated, sold, or otherwise disposed of, the Federal Bureau of Investigation or the Drug Enforcement Administration, as much in advance as the Director or the Administrator, or the designee of the Director or the Administrator, determines is practicable, shall report the circumstances to the Attorney General and the Comptroller General. The proceeds of the liquidation, sale, or other disposition, after obligations are met, shall be deposited in the Treasury of the United States as miscellaneous receipts. (5)(A) The Federal Bvireau of Investigation or the Drug Enforcement Administration, as the case may be, shall conduct a detailed financial audit of each undercover investigative operation which is closed in fiscal years 1993, 1994, and 1995— (i) submit the results of such audit in writing to the Attorney General, and (ii) not later than 180 days after such undercover operation is closed, submit a report to the Congress concerning such audit. (B) The Federal Bureau of Investigation and the Drug Enforcement Administration shall each also submit a report annually to the Congress specifying as to their respective undercover investigative operations— (i) the number, by programs, of undercover investigative operations pending as of the end of the one-year period for which such report is submitted, (ii) the number, by programs, of undercover investigative operations commenced in the one-year period preceding the period for which such report is submitted, and (iii) the number, by programs, of undercover investigative operations closed in the one-year period preceding the period for which such report is submitted and, with respect to each such closed undercover operation, the results obtained. With respect to each such closed undercover operation which involves any of the sensitive circumstances specified in the Attorney General's Guidelines on Federal Bureau of Investigation Undercover Operations, such report shall contain a detailed description of the operation and related matters, including information pertaining to— (I) the results, (II) any civil claims, and (III) identification of such sensitive circumstances involved, that arose at any time during the course of such undercover operation. (6) For purposes of paragraph (5)— (A) the term "closed" refers to the earliest point in time at which— (i) all criminal proceedings (other than appeals) are concluded, or (ii) covert activities are concluded, whichever occurs later, (B) the term "employees" means employees, as defined in section 2105 of title 5 of the United States Code, of the Federal Bureau of Investigation, and
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