; (B) is taking, or has completed, steps to address the management failures described in Inspection Panel Investigation Report 106710–UG, and to prevent their recurrence in countries that are eligible for World Bank support; and (C) is taking measures to strengthen its management of trust funds, with the goal of increasing the accountability of the trust funds for poverty reduction and development outcomes. (3) Subsequent conditions The conditions of this paragraph are satisfied if the Secretary of the Treasury reports to the appropriate congressional committees, in each of the 3 fiscal years most recently preceding the fiscal year in which the report is made, that the International Bank for Reconstruction and Development has instituted the measures described in paragraph (2) of this subsection and the measures described in subsection (b)(2). (b) Governance and anticorruption reforms (1) In general With respect to each of fiscal years 2018 through 2023, in addition to any amounts withheld from disbursement under subsection (a), 15 percent of the amounts provided in appropriations Acts for the International Development Association for the fiscal year— (A) shall be withheld from disbursement until the conditions of paragraph (2) or (3) are satisfied; and (B) (i) shall be disbursed after, the conditions of paragraph (2) are satisfied; and (ii) may be disbursed after, the conditions of paragraph (3) are satisfied. (2) Initial conditions The conditions of this paragraph are satisfied with respect to the amounts provided in appropriations Acts for a fiscal year if, in the fiscal year, the Secretary of the Treasury reports to the appropriate congressional committees that the International Bank for Reconstruction and Development— (A) is emphasizing in appropriate operational policies, directives, and country strategies its support for secure property rights, due process of law, and economic freedom as essential conditions for sustained poverty reduction in World Bank borrowing countries