19 U.S.C. § 2082 — Customs Service administration

(a) The Commissioner of Customs must: (1) create and use accounting systems that accurately determine and report how Customs Service employees and other resources are allocated among the Service’s operational functions, such as processing passengers, processing merchandise, and enforcing drug laws; and (2) create and use periodic labor-distribution surveys of major workforce activities, including inspectors, import specialists, fines, penalties and forfeiture officers, special agents, data transcribers, and Customs aides. The surveys must determine the costs of different passenger- and merchandise-processing transactions, including informal and formal entries and automated and manual entries.

(b) By January 31, 1991, the Commissioner must send the House Committee on Ways and Means and the Senate Committee on Finance a report on the results of the first survey carried out under subsection (a)(2).