; and and inserting a semicolon; (2) in subparagraph (I), by striking the semicolon and inserting ; and ; and (3) by adding at the end the following: (J) with respect to the United States International Development Finance Corporation, such term means the Board of Directors of the United States International Development Finance Corporation; . 1415. Independent accountability mechanism (a) In general The Board shall establish a transparent and independent accountability mechanism. (b) Functions The independent accountability mechanism established pursuant to subsection (a) shall— (1) annually evaluate and report to the Board and Congress regarding compliance with environmental, social, labor, human rights, and transparency standards, consistent with Corporation statutory mandates; (2) provide a forum for resolving concerns regarding the impacts of specific Corporation-supported projects with respect to such standards; and (3) provide advice regarding Corporation projects, policies, and practices. II Authorities 1421. Authorities relating to provision of support (a) In general The authorities in this title shall only be exercised to— (1) carry out of the policy of the United States in section 1411 and the purpose of the Corporation in section 1412; (2) mitigate risks to United States taxpayers by sharing risks with the private sector and qualifying sovereign entities through co-financing and structuring of tools