H. R. 6407—15
‘‘(i) the level of service (described in terms of speed 
of delivery and reliability) provided; and 
‘‘(ii) the degree of customer satisfaction with the 
service provided. 
The Inspector General shall regularly audit the data collection 
systems and procedures utilized in collecting information and 
preparing such report (including any annex thereto and the 
information required under subsection (b)). The results of any 
such audit shall be submitted to the Postal Service and the 
Postal Regulatory Commission. 
‘‘(b) INFORMATION RELATING TO WORKSHARE DISCOUNTS.—The 
Postal Service shall include, in each report under subsection (a), 
the following information with respect to each market-dominant 
product for which a workshare discount was in effect during the 
period covered by such report: 
‘‘(1) The per-item cost avoided by the Postal Service by 
virtue of such discount. 
‘‘(2) The percentage of such per-item cost avoided that 
the per-item workshare discount represents. 
‘‘(3) The per-item contribution made to institutional costs. 
‘‘(c) MARKET TESTS.—In carrying out subsections (a) and (b) 
with respect to experimental products offered through market tests 
under section 3641 in a year, the Postal Service shall—
‘‘(1) report data on the costs, revenues, and quality of 
service by market test, which may be reported in summary 
form; and 
‘‘(2) report such data as the Postal Regulatory Commission 
requires. 
‘‘(d) SUPPORTING MATTER.—The Postal Regulatory Commission 
shall have access, in accordance with such regulations as the 
Commission shall prescribe, to the working papers and any other 
supporting matter of the Postal Service and the Inspector General 
in connection with any information submitted under this section. 
‘‘(e) CONTENT AND FORM OF REPORTS.—
‘‘(1) IN GENERAL.—The Postal Regulatory Commission shall, 
by regulation, prescribe the content and form of the public 
reports (and any nonpublic annex and supporting matter 
relating to the report) to be provided by the Postal Service 
under this section. In carrying out this subsection, the Commis-
sion shall give due consideration to—
‘‘(A) providing the public with timely, adequate 
information to assess the lawfulness of rates charged; 
‘‘(B) avoiding unnecessary or unwarranted administra-
tive effort and expense on the part of the Postal Service; 
and 
‘‘(C) protecting the confidentiality of commercially sen-
sitive information. 
‘‘(2) REVISED
REQUIREMENTS.—The Commission may, on 
its own motion or on request of an interested party, initiate 
proceedings (to be conducted in accordance with regulations 
that the Commission shall prescribe) to improve the quality, 
accuracy, or completeness of Postal Service data required by 
the Commission under this subsection whenever it shall appear 
that—
‘‘(A) the attribution of costs or revenues to products 
has become significantly inaccurate or can be significantly 
improved;
H. R. 6407—16
‘‘(B) the quality of service data has become significantly 
inaccurate or can be significantly improved; or 
‘‘(C) such revisions are, in the judgment of the Commis-
sion, otherwise necessitated by the public interest. 
‘‘(f) CONFIDENTIAL INFORMATION.—
‘‘(1) IN GENERAL.—If the Postal Service determines that 
any document or portion of a document, or other matter, which 
it provides to the Postal Regulatory Commission in a nonpublic 
annex under this section or under subsection (d) contains 
information which is described in section 410(c) of this title, 
or exempt from public disclosure under section 552(b) of title 
5, the Postal Service shall, at the time of providing such matter 
to the Commission, notify the Commission of its determination, 
in writing, and describe with particularity the documents (or 
portions of documents) or other matter for which confidentiality 
is sought and the reasons therefor. 
‘‘(2) 
TREATMENT.—Any 
information 
or 
other 
matter 
described in paragraph (1) to which the Commission gains 
access under this section shall be subject to paragraphs (2) 
and (3) of section 504(g) in the same way as if the Commission 
had received notification with respect to such matter under 
section 504(g)(1). 
‘‘(g) OTHER REPORTS.—The Postal Service shall submit to the 
Postal Regulatory Commission, together with any other submission 
that the Postal Service is required to make under this section 
in a year, copies of its then most recent—
‘‘(1) comprehensive statement under section 2401(e); 
‘‘(2) performance plan under section 2803; and 
‘‘(3) program performance reports under section 2804. 
‘‘§ 3653. Annual determination of compliance 
‘‘(a) OPPORTUNITY FOR PUBLIC COMMENT.—After receiving the 
reports required under section 3652 for any year, the Postal Regu-
latory Commission shall promptly provide an opportunity for com-
ment on such reports by users of the mails, affected parties, and 
an officer of the Commission who shall be required to represent 
the interests of the general public. 
‘‘(b) DETERMINATION OF COMPLIANCE OR NONCOMPLIANCE.—Not 
later than 90 days after receiving the submissions required under 
section 3652 with respect to a year, the Postal Regulatory Commis-
sion shall make a written determination as to—
‘‘(1) whether any rates or fees in effect during such year 
(for products individually or collectively) were not in compliance 
with applicable provisions of this chapter (or regulations 
promulgated thereunder); or 
‘‘(2) whether any service standards in effect during such 
year were not met. 
If, with respect to a year, no instance of noncompliance is found 
under this subsection to have occurred in such year, the written 
determination shall be to that effect. 
‘‘(c) NONCOMPLIANCE WITH REGARD TO RATES OR SERVICES.—
If, for a year, a timely written determination of noncompliance 
is made under subsection (b), the Postal Regulatory Commission 
shall take appropriate action in accordance with subsections (c) 
and (e) of section 3662 (as if a complaint averring such noncompli-
ance had been duly filed and found under such section to be justi-
fied).
H. R. 6407—17
‘‘(d) REVIEW OF PERFORMANCE GOALS.—The Postal Regulatory 
Commission shall also evaluate annually whether the Postal Service 
has met the goals established under sections 2803 and 2804, and 
may provide recommendations to the Postal Service related to the 
protection or promotion of public policy objectives set out in this 
title. 
‘‘(e) REBUTTABLE PRESUMPTION.—A timely written determina-
tion described in the last sentence of subsection (b) shall, for pur-
poses of any proceeding under section 3662, create a rebuttable 
presumption of compliance by the Postal Service (with regard to 
the matters described under paragraphs (1) and (2) of subsection 
(b)) during the year to which such determination relates. 
‘‘§ 3654. Additional financial reporting 
‘‘(a) ADDITIONAL FINANCIAL REPORTING.—
‘‘(1) IN GENERAL.—The Postal Service shall file with the 
Postal Regulatory Commission beginning with the first full 
fiscal year following the effective date of this section—
‘‘(A) within 40 days after the end of each fiscal quarter, 
a quarterly report containing the information required by 
the Securities and Exchange Commission to be included 
in quarterly reports under sections 13 and 15(d) of the 
Securities Exchange Act of 1934 (15 U.S.C. 78m, 78o(d)) 
on Form 10–Q, as such Form (or any successor form) may 
be revised from time to time; 
‘‘(B) within 60 days after the end of each fiscal year, 
an annual report containing the information required by 
the Securities and Exchange Commission to be included 
in annual reports under such sections on Form 10–K, as 
such Form (or any successor form) may be revised from 
time to time; and 
‘‘(C) periodic reports within the time frame and con-
taining the information prescribed in Form 8–K of the 
Securities and Exchange Commission, as such Form (or 
any successor form) may be revised from time to time. 
‘‘(2) REGISTRANT DEFINED.—For purposes of defining the 
reports required by paragraph (1), the Postal Service shall 
be deemed to be the ‘registrant’ described in the Securities 
and Exchange Commission Forms, and references contained 
in such Forms to Securities and Exchange Commission regula-
tions are incorporated herein by reference, as amended. 
‘‘(3) INTERNAL CONTROL REPORT.—For purposes of defining 
the reports required by paragraph (1)(B), the Postal Service 
shall comply with the rules prescribed by the Securities and 
Exchange Commission implementing section 404 of the Sar-
banes-Oxley Act of 2002 (15 U.S.C. 7262), beginning with the 
annual report for fiscal year 2010. 
‘‘(b) FINANCIAL REPORTING.—
‘‘(1) The reports required by subsection (a)(1)(B) shall 
include, with respect to the Postal Service’s pension and post-
retirement health obligations—
‘‘(A) the funded status of the Postal Service’s pension 
and postretirement health obligations; 
‘‘(B) components of the net change in the fund balances 
and obligations and the nature and cause of any significant 
changes; 
‘‘(C) components of net periodic costs;
H. R. 6407—18
‘‘(D) cost methods and assumptions underlying the rel-
evant actuarial valuations; 
‘‘(E) the effect of a one-percentage point increase in 
the assumed health care cost trend rate for each future 
year on the service and interest costs components of net 
periodic postretirement health cost and the accumulated 
obligation; 
‘‘(F) actual contributions to and payments from the 
funds for the years presented and the estimated future 
contributions and payments for each of the following 5 
years; 
‘‘(G) the composition of plan assets reflected in the 
fund balances; and 
‘‘(H) the assumed rate of return on fund balances and 
the actual rates of return for the years presented. 
‘‘(2) The Office of Personnel Management shall provide 
the data listed under paragraph (1) to the Postal Service not 
later than 30 days after the end of each fiscal year. 
‘‘(3)(A) Beginning with reports for the fiscal year 2010, 
for purposes of the reports required under subparagraphs (A) 
and (B) of subsection (a)(1), the Postal Service shall include 
segment reporting. 
‘‘(B) The Postal Service shall determine the appropriate 
segment reporting under subparagraph (A) after consultation 
with the Postal Regulatory Commission. 
‘‘(c) TREATMENT.—For purposes of the reports required by sub-
section (a)(1)(B), the Postal Service shall obtain an opinion from 
an independent auditor on whether the information listed in sub-
section (b) is fairly stated in all material respects, either in relation 
to the basic financial statements as a whole or on a stand-alone 
basis. 
‘‘(d) SUPPORTING MATTER.—The Postal Regulatory Commission 
shall have access to the audit documentation and any other sup-
porting matter of the Postal Service and its independent auditor 
in connection with any information submitted under this section. 
‘‘(e) REVISED REQUIREMENTS.—The Postal Regulatory Commis-
sion may, on its own motion or on request of an interested party, 
initiate proceedings (to be conducted in accordance with regulations 
that the Commission shall prescribe) to improve the quality, 
accuracy, or completeness of Postal Service data required under 
this section whenever it shall appear that—
‘‘(1) the data have become significantly inaccurate or can 
be significantly improved; or 
‘‘(2) those revisions are, in the judgment of the Commission, 
otherwise necessitated by the public interest. 
‘‘(f) CONFIDENTIAL INFORMATION.— 
‘‘(1) IN GENERAL.—If the Postal Service determines that 
any document or portion of a document, or other matter, which 
it provides to the Postal Regulatory Commission in a nonpublic 
annex under this section or pursuant to subsection (d) contains 
information which is described in section 410(c) of this title, 
or exempt from public disclosure under section 552(b) of title 
5, the Postal Service shall, at the time of providing such matter 
to the Commission, notify the Commission of its determination, 
in writing, and describe with particularity the documents (or 
portions of documents) or other matter for which confidentiality 
is sought and the reasons therefor.