124 STAT. 1845 PUBLIC LAW 111–203—JULY 21, 2010 in the covered judicial or administrative action on which the award is based. ‘‘(4) INVESTMENTS.— ‘‘(A) AMOUNTS IN FUND MAY BE INVESTED.—The Commission may request the Secretary of the Treasury to invest the portion of the Fund that is not, in the discre- tion of the Commission, required to meet the current needs of the Fund. ‘‘(B) ELIGIBLE INVESTMENTS.—Investments shall be made by the Secretary of the Treasury in obligations of the United States or obligations that are guaranteed as to principal and interest by the United States, with matu- rities suitable to the needs of the Fund as determined by the Commission on the record. ‘‘(C) INTEREST AND PROCEEDS CREDITED.—The interest on, and the proceeds from the sale or redemption of, any obligations held in the Fund shall be credited to the Fund. ‘‘(5) REPORTS TO CONGRESS.—Not later than October 30 of each fiscal year beginning after the date of enactment of this subsection, the Commission shall submit to the Committee on Banking, Housing, and Urban Affairs of the Senate, and the Committee on Financial Services of the House of Represent- atives a report on— ‘‘(A) the whistleblower award program, established under this section, including— ‘‘(i) a description of the number of awards granted; and ‘‘(ii) the types of cases in which awards were granted during the preceding fiscal year; ‘‘(B) the balance of the Fund at the beginning of the preceding fiscal year; ‘‘(C) the amounts deposited into or credited to the Fund during the preceding fiscal year; ‘‘(D) the amount of earnings on investments made under paragraph (4) during the preceding fiscal year; ‘‘(E) the amount paid from the Fund during the pre- ceding fiscal year to whistleblowers pursuant to subsection (b); ‘‘(F) the balance of the Fund at the end of the preceding fiscal year; and ‘‘(G) a complete set of audited financial statements, including— ‘‘(i) a balance sheet; ‘‘(ii) income statement; and ‘‘(iii) cash flow analysis. ‘‘(h) PROTECTION OF WHISTLEBLOWERS.— ‘‘(1) PROHIBITION AGAINST RETALIATION.— ‘‘(A) IN GENERAL.—No employer may discharge, demote, suspend, threaten, harass, directly or indirectly, or in any other manner discriminate against, a whistle- blower in the terms and conditions of employment because of any lawful act done by the whistleblower— ‘‘(i) in providing information to the Commission in accordance with this section; ‘‘(ii) in initiating, testifying in, or assisting in any investigation or judicial or administrative action of
