§2008. Audit and expenditures — Inbound Citations

Code of Federal Regulations Citations

Cited by 1 regulation in the Code of Federal Regulations.

• 39 C.F.R. § 3.4(n) — Matters reserved for decision by the Governors.

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  (n) Selection of an independent, certified public accounting firm to certify the accuracy of Postal Service financial statements as required by 39 U.S.C. 2008(e).

Citations to §2008(e)

• 39 U.S.C. § 2005(b)(2)(A)

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  (A) the authority to pledge assets of the Postal Service under this subsection shall be available only to the extent that such assets are not related to the provision of competitive products (as determined under section 2011(h) or, for purposes of any period before accounting practices and principles under section 2011(h) have been established and applied, the best information available from the Postal Service, including the audited statements required by section 2008(e)); and

• 39 U.S.C. § 2011(e)(1)(B)(ii)

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  (ii) for purposes of any period before accounting practices and principles under subsection (h) have been established and applied, the best information available from the Postal Service, including the audited statements required by section 2008(e).

• 39 U.S.C. § 2011(e)(5)

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  (5) The Postal Service shall make payments of principal, or interest, or both on obligations issued under this section out of revenues and receipts from competitive products and assets related to the provision of competitive products (as determined under subsection (h)), or for purposes of any period before accounting practices and principles under subsection (h) have been established and applied, the best information available, including the audited statements required by section 2008(e). For purposes of this subsection, the total assets of the Competitive Products Fund shall be the greater of—

  (A) the assets related to the provision of competitive products as calculated under subsection (h); or

  (B) the percentage of total Postal Service revenues and receipts from competitive products times the total assets of the Postal Service.