[Congressional Record (Bound Edition), Volume 150 (2004), Part 12]
[Senate]
[Pages 15932-15934]
[From the U.S. Government Publishing Office, www.gpo.gov]




          STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS

      By Mr. SANTORUM (for himself and Mr. Cornyn):
  S. 2681. A bill to establish a program to support a transition to 
democracy in Iran; to the Committee on Foreign Relations.
  Mr. SANTORUM. Mr. President, I rise today to offer remarks about a 
bill that Senator Cornyn of Texas and I have introduced, the Iran 
Freedom and Support Act of 2004. This legislation seeks to promote the 
transformation of the Islamic Republic of Iran to a democratic form of 
government.
  Our bill expresses the sense of the Congress that it should be the 
policy of the United States to support regime change in Iran and that 
the U.S. government should promote the transition to a new democratic 
Iranian government. In addition, so as to help make this transition 
possible, our bill authorizes the President to provide up to $10 
million in assistance to qualified foreign and domestic pro-democracy 
groups opposed to the non-democratic government of Iran. To maximize 
the efforts of these pro-democracy groups, our bill authorizes 
activities such as aid to pro-democracy radio and television 
broadcasting organizations as a way of directly reaching the people of 
Iran.
  For many years now, the people of Iran have dramatically demonstrated 
their desire for greater social and political freedoms. Literally 
millions of Iranians have massed in the streets of the major cities, 
demanding the right to choose their form of government and their own 
leaders. Even public opinion polls conducted by the dictatorial regime 
show upwards of seventy percent of Iranians want democratic change. But 
Iran remains in the grip of a brutal tyranny that has silenced 
dissident voices by arbitrary arrests, closure of newspapers and 
magazines, destruction of satellite television dishes, widespread 
torture and the second-highest execution rate in the world.
  Our bill seeks to help the Iranian people achieve freedom by 
supporting pro-democracy groups and enabling freedom-supporting Farsi 
language radio and television broadcasting stations to broadcast 
information directly to Iran.
  The current leaders of the Islamic Republic of Iran are not only 
brutal tyrants. Their support of anti-American elements and terrorist 
organizations poses a direct threat to the interests of the United 
States and our allies. For two decades, the Department of State has 
identified Iran as THE leading sponsor of international terrorism. Iran 
has been linked to the deaths of United States military personnel in 
Beirut, Lebanon, and Saudi Arabia. Iran has long provided financial and 
operational assistance to Hezbollah and is presently the leading state 
sponsor of Hamas and Islamic Jihad, who conduct lethal attacks against 
the citizens of Israel.
  Finally, Iran may be engaged in a crash program to develop nuclear 
weapons. In October 2003, after strong and concerted pressure by the 
international community, Iran agreed to sign an agreement to suspend 
uranium enrichment and open its nuclear facilities to more intrusive 
international inspections. Despite this pledge, Iran has repeatedly 
withheld key information and documentation about its clandestine 
nuclear efforts. In February 2004, blueprints containing instructions 
for building a type of gas centrifuge known as the P2, a super-
efficient machine used in producing enriched uranium, were discovered. 
The Iranians had not revealed these plans.
  Additionally, the International Atomic Energy Agency (IAEA) has found 
multiple traces of highly-enriched uranium, with no civilian use, at a 
Kalaye Electric Company workshop in Tehran and at the Natanz pilot fuel 
enrichment plant 150 miles south of the Iranian capital. To the best of 
my knowledge, Iran has not offered a satisfactory explanation as to the 
IAEA's discovery of this materiel.
  Reports are that Iran has sought magnets for thousands of such gas 
centrifuges. Also, Iran has not been able to explain experiments with 
polonium-210, a radioactive element primarily useful as a bomb trigger. 
Finally, Iranian government officials have barred access to selected 
sites for a period of time while--as recent satellite imagery shows--
they almost certainly sanitized them of incriminating evidence.
  I believe it urgent for the United States to support regime change in 
Iran. Without regime change, Iran will soon constitute the world's 
leading supporter of terrorism armed with nuclear weapons. That would 
be a great catastrophe for the Middle East, and for the United States 
and our democratic allies everywhere.
  The bill I have introduced with Senator Cornyn will facilitate this 
change by reaching out to the people of Iran and supporting what 
President Bush and Secretary of State Powell have called the legitimate 
desire of the Iranian people to be free.
                                 ______
                                 
      By Mr. ALLARD:
  S. 2682. A bill to designate the facility of the United States Postal 
Service located at 222 West 8th Street, Durango, Colorado, as the ``Ben 
Nighthorse Campbell Post Office Building''; to the Committee on 
Governmental Affairs.
  Mr. ALLARD. Mr. President, I send to the desk legislation designate 
the U.S. Post Office located at 222 West 8th Street in Durango, CO, as 
the Ben Nighthorse Campbell Post Office Building.
  My dear friend and colleague, Ben Nighthorse Campbell was born in 
Auburn, CA on April 13, 1933. His mother, Mary Vierra, was a Portuguese 
immigrant, and his father, Albert Campbell, was a Northern Cheyenne 
Indian.
  At a young age, Ben developed a passion for the then newly budding 
sport

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 of judo. Overcoming numerous, seemingly insurmountable obstacles as a 
youngster, in college he became the youngest person in the United 
States to hold the fourth degree black belt. He went on to study in 
Japan with the most respected judo masters. Ben was never short on 
determination. One student in particular, was a menacing opponent. He 
kept his photo on the wall of his room, and shouted to it often, ``I 
will beat you!''--and he finally did.
  Ben was named to the U.S. Olympic Judo team in 1964, but an injury 
caused him to collapse on the floor during the match, which yielded his 
opponent the bronze medal by default. Ben went on to bring the sport of 
judo into a specialized system for kids, teaching them self discipline, 
self control and self respect, as he established one of the first 
successful clubs for kids.
  With Campbell's determination and magnanimous spirit, it was only 
natural that he enter the political arena where his perseverance has in 
fact left its mark on American history. Campbell likes to view himself 
as a person of passion and this passion has rattled more than a few 
formidable foes. As the only American Indian in Congress he found 
himself, de facto, the representative of all Indians throughout the 
United States. In his time on the Indian Affairs Committee, he got more 
legislation passed for Indians than anyone in the Nation's history.
  Ben is also a renowned jewelry designer, athlete, former truck 
driver, and trainer of champion quarter horses. He has been married to 
his wife, Linda, for more than 35 years. He is the father of two grown 
children, Colin Campbell and Shanan Longfellow. He is a proud 
grandfather to Luke and Saylor Longfellow and Lauren Campbell.
  Ben has been one of the most fascinating figures on the political 
scene, and will be deeply missed when he retires. I am proud to call 
him friend. It is only fitting that we can honor his legacy by naming 
this post office after him.
  I ask unanimous consent that the text of the bill be printed in the 
Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                S. 2682

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. BEN NIGHTHORSE CAMPBELL POST OFFICE BUILDING.

       (a) Designation.--The facility of the United States Postal 
     Service located at 222 West 8th Street, Durango, Colorado, 
     shall be known and designated as the ``Ben Nighthorse 
     Campbell Post Office Building''.
       (b) References.--Any reference in a law, map, regulation, 
     document, paper, or other record of the United States to the 
     facility referred to in subsection (a) shall be deemed to be 
     a reference to the ``Ben Nighthorse Campbell Post Office 
     Building''.
                                 ______
                                 
      By Mr. FITZGERALD (for himself and Mr. Akaka):
  S. 2680. A bill to provide for certain financial reporting 
requirements to apply to certain small executive branch agencies, and 
for other purposes; to the Committee on Governmental Affairs.
  Mr. FITZGERALD. Mr. President, I am joined today by Senator Daniel K. 
Akaka in introducing the Financial Accountability Expansion Act of 
2004, which would ensure the fiscal accountability of Federal entities. 
This bill would strengthen Federal financial management by subjecting 
all Federal entities in the Executive Branch to the stringent financial 
audit requirements that currently apply to most cabinet level 
departments and major agencies.
  Congressional efforts to improve financial management and to reduce 
the waste, fraud, and abuse of taxpayer dollars began almost 25 years 
ago with the enactment of the Federal Managers Financial Integrity Act 
of 1982, which intended to strengthen internal controls and accounting 
systems. Another important financial management reform initiative was 
the Chief Financial Officers Act (CFO) of 1990. Among other things, the 
CFO Act created 24 CFO and deputy CFO positions in cabinet departments 
and major Executive Branch agencies, and required the annual 
preparation and audit of financial statements.
  I would briefly like to mention that the Department of Homeland 
Security, which is now the third largest Federal department, is the 
only cabinet level department that is not subject to the CFO Act. 
Therefore, on August 1, 2003, Senator Akaka and I introduced S. 1567, 
the Department of Homeland Security Financial Accountability Act, that 
would subject the Department to the same financial management practices 
currently required of all other major Federal agencies. We are pleased 
that the Senate passed this bill, as amended, and the House of 
Representatives is expected to pass its version of the bill in the near 
future.
  The CFO Act improved the financial management of cabinet departments 
and major Federal agencies; however, it did not address the fiscal 
policies and practices of the rest of the Executive Branch. Therefore, 
in 2002, I was the Senate sponsor of the Accountability of Tax Dollars 
Act (ATDA). This Act, which became law on November 7, 2002, amended the 
CFO Act to require agencies with budget authority of over $25 million 
to prepare annual financial statements and have them independently 
audited. Due to the enactment of the ATDA, an additional 76 agencies 
are now subject to requirements for annually audited financial 
statements.
  The ATDA also provided authority to the Director of the Office of 
Management and Budget (OMB) to waive or exempt certain agencies from 
the Act's requirements. The OMB Director may waive these requirements 
during the first two years of implementation if an agency lacks the 
budgeted resources or requires additional time to develop financial 
management practices and systems. The OMB Director may exempt agencies 
with budget authority under $25 million if it is determined that there 
is an absence of risk associated with the agency's operations.
  To improve upon the legislative changes Congress passed in 2002, the 
Financial Accountability Expansion Act of 2004 would further expand the 
audit requirements of the CFO Act to every remaining Federal entity in 
the Executive Branch. Each Executive Branch agency or entity, 
regardless of its size or budget authority, would be subject to the 
financial oversight and accountability that annual audits of financial 
statements provide. In order to assist small agencies that may not have 
adequate financial resources or personnel to comply with these 
requirements, this bill would authorize the Secretary of the Treasury 
to enter into one or more contracts on behalf of the agency, or 
multiple agencies through ``bundling,'' for the preparation and 
independent audit of the financial statement.
  The bill also would require OMB to conduct a thorough assessment and 
submit a report to Congress regarding those Federal entities not 
currently required to prepare financial statements and have them 
independently audited. This study is necessary to ensure that OMB and 
Congress have an accurate and complete picture of the breadth and depth 
of the gaps in the financial accountability of the Executive Branch.
  Senator Akaka and I have long had an interest in ensuring that the 
Federal Government operates effectively and efficiently, and does not 
waste taxpayer dollars through poor fiscal management. The independent 
audits of financial statements that this bill would require of the 
entire Executive Branch would strengthen the fiscal accountability of 
the entire Federal Government and reduce the opportunities for waste, 
fraud, and abuse.
  I ask unanimous consent that the text of the bill be printed in the 
Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                S. 2680

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Financial Accountability 
     Expansion Act of 2004''.

     SEC. 2. FINANCIAL STATEMENT REQUIREMENT FOR CERTAIN SMALL 
                   AGENCIES.

       (a) In General.--Section 3515 of title 31, United States 
     Code, is amended--
       (1) in subsection (a), by striking ``(1)''; and

[[Page 15934]]

       (2) by striking subsection (e) and inserting the following:
       ``(e) The Director of the Office of Management and Budget 
     shall determine which covered executive agencies have size or 
     budgetary limitations that do not support the internal 
     preparation of a financial statement required under this 
     section. The Director of the Office of Management and Budget 
     shall inform the Secretary of the Treasury of such 
     determination, and for such agencies, the Secretary of the 
     Treasury shall prepare the financial statement, or enter into 
     a contract for the preparation of such statement, and shall 
     enter into a contract with 1 or more independent auditors to 
     audit the financial statement required under this section. 
     All requirements of this section shall apply with respect to 
     audited financial statements prepared under this 
     subsection.''.
       (b) Technical and Conforming Amendment.--Section 2 of the 
     Accountability of Tax Dollars Act of 2002 (31 U.S.C. 3515 
     note; Public Law 107-289) is amended by striking subsection 
     (b).

     SEC. 3. CERTAIN FEDERAL ENTITIES WITHOUT ANNUAL AUDITED 
                   FINANCIAL STATEMENT REQUIREMENTS.

       (a) Definition.--In this section, the term ``Federal 
     entity'' means any entity established in the executive 
     branch, including such an entity that administers a special 
     purpose program or any other entity established by 
     presidential or departmental directive that is not required 
     to prepare an annual audited financial statement.
       (b) Annually Audited Financial Statements.--The Office of 
     Management and Budget shall require each Federal entity that 
     is not statutorily required to prepare an annual financial 
     statement and have the statement independently audited, to 
     submit an annually audited financial statement prepared in 
     accordance with United States generally accepted auditing 
     principles to the Office of Management and Budget.
       (c) Report.--
       (1) In general.--Not later than 90 days after the date of 
     enactment of this Act, the Director of the Office of 
     Management and Budget shall submit a report described under 
     paragraph (2) to the--
       (A) Committee on Governmental Affairs of the Senate; and
       (B) Committee on Government Reform of the House of 
     Representatives.
       (2) Content.--The report under paragraph (1) shall 
     include--
       (A) a list of each Federal entity as defined under 
     subsection (a); and
       (B) actions taken by the Office of Management and Budget to 
     implement subsection (b).

     SEC. 4. AUTHORIZATION OF APPROPRIATIONS.

       There are authorized to be appropriated such sums as may be 
     necessary to carry out this Act in fiscal year 2005, and each 
     fiscal year thereafter.

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