108 STAT. 1566 PUBLIC LAW 103-304—AUG. 23, 1994 "(3) $400,000 for fiscal year 1997; "(4) $450,000 for fiscal year 1998; and "(5) $500,000 for fiscal year 1999."; (5) by amending section 8 to read as follows: 36 USC 169J-7. "SEC. 8. COMMISSION REPORT. "(a) IN GENERAL. —Not later than April 20 of each year, the Commission shall submit a report to the President and the Congress concerning its activities under this Act or under the National and Community Service Act of 1990. "(b) ANALYSIS REQUittED. —The Commission shall include in its annual report— "(1) a detailed description of all activities undertaken by the Commission; "(2) an analysis of the spending practices of the Commission indicating how much of the funds of the Commission are dedicated to salaries, travel expenses, and other overhead costs and how much are dedicated to the stated goals of the Commission; and "(3) a detailed description of any grants made by the Corporation for National and Community Service with the consultation of the Commission."; 36 USC 169J-8. (6) in section 9 by striking "April 20, 1994" and inserting "September 30, 1999"; (7) by adding at the end the following new section: 36 USC 169J-9. "SEC. 10. None of the funds appropriated or donated to the Commission may be used for the purpose of purchasing first class air travel or first class hotel accommodations."; and (8) by adding at the end the following: 36 USC 169J-10. «sEc. n. ACCOUNTING PROCEDURES. 'The Commission shall follow a comprehensive basis of accounting, as defined by the Comptroller General in B-255473. The Commission shall establish an accounting system for review by the Comptroller General under section 3512 of title 31, United States Code. The Comptroller General is authorized to review and audit the Commission, its programs, activities, operations, and Records. financial transactions. The Comptroller General, and his agents, shall have access to all records, files, documents, and papers of the Commission, as necessary, to accomplish such audits.". SEC. 3. MARTIN LUTHER KING, JR., SERVICE DAY. (a) ADDITIONAL CORPORATION ACTIVITY TO SUPPORT NATIONAL SERVICE.—Section 198 of the National and Community Service Act of 1990 (42 U.S.C. 12653) is amended by adding at the end the following new subsection: "(s) MARTIN LUTHER KING, JR., SERVICE DAY.— "(1) ASSISTANCE. —The Corporation may make grants to eligible entities described in paragraph (2) to pay for the Federal share of the cost of planning and carrying out service opportunities in conjunction with the Federal legal holiday honoring the birthday of Martin Luther King, Jr. Such service opportunities shall consist of activities reflecting the life and teachings of Martin Luther King, Jr., such as cooperation and understanding among racial and ethnic groups, nonviolent conflict resolution, equal economic and educational opportunities, and social justice.
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