construction. (3) Foreign payment required The President is authorized to enter into a binding, written, and enforceable treaty, approved by the Senate, with a foreign country to pay for the costs associated with carrying out section 102 of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 ( 8 U.S.C. 1103 note) or any other related provision of law, or otherwise building a border fence, related physical barriers or infrastructure, or wall along the southern border of the United States, including carrying out any activities related to such construction. (b) Audit and penalty (1) Audit Not later than 180 days after the end of each fiscal year, the Comptroller General of the United States shall conduct an audit of each Federal department and agency under subsection (a)(1) and each State that has received or is receiving any Federal funding under subsection (a)(2) to assess compliance with the prohibition under such subsections for such preceding fiscal year. (2) Penalty If the Comptroller General of the United States is unable to confirm the compliance with the prohibitions under subsection (a) by a Federal department or agency or by a State pursuant to an audit conducted under paragraph (1), notwithstanding any other provision of law— (A) in the case of Federal department or agency, the Office of Management and Budget may not obligate or expend more than 25 percent of funds authorized to be appropriated for such Office for the fiscal year during which such audit is conducted, until such time as the Comptroller General is able to confirm such compliance