31 U.S.C. § 9106: Management reports

A Government corporation shall submit an annual management report to the Congress not later than 180 days after the end of the Government corporation’s fiscal year. a statement of financial position; a statement of operations; a statement of cash flows; a reconciliation to the budget report of the Government corporation, if applicable; a statement on internal accounting and administrative control systems by the head of the management of the corporation, consistent with the requirements for agency statements on internal accounting and administrative control systems under the amendments made by the Federal Managers’ Financial Integrity Act of 1982 ( Public Law 97–255 ); the report resulting from an audit of the financial statements of the corporation conducted under section 9105 of this title ; and any other comments and information necessary to inform the Congress about the operations and financial condition of the corporation. A Government corporation shall provide the President, the Director of the Office of Management and Budget, and the Comptroller General of the United States a copy of the management report when it is submitted to Congress.