or has committed a gross violation of human rights: Provided , That such requirement shall not apply to any United States citizen or lawful permanent resident associated with such organization or entity. (ii) The Special Inspector General for Afghanistan Reconstruction shall update the assessment of the implementation of the Afghanistan National Strategy for Combatting Corruption by the Government of Afghanistan, including efforts to prosecute individuals alleged to be involved in corrupt or illegal activities. (4) Taxation None of the funds appropriated by this Act for assistance for Afghanistan may be made available for direct government-to-government assistance unless the Secretary of State certifies and reports to the Committees on Appropriations that— (A) the United States Government and the Government of Afghanistan have in place the agreements necessary to ensure compliance with the principles set forth in section 7013 of this Act