; and (B) the Committee on Foreign Relations and the Committee on Appropriations of the Senate. (2) Associated forces The term associated forces includes forces of the Government of the Russian Federation, the Government of the Islamic Republic of Iran, Iranian-backed proxy militias, and Hezbollah. (3) Directly or indirectly The term directly or indirectly includes assistance to multilateral institutions and international governmental organizations, such as the United Nations and related agencies, the International Monetary Fund, and the World Bank. 5. Report on delivery of United States humanitarian assistance to Syria (a) In general Not later than 180 days after the date of the enactment of this Act, the Secretary of State and the Administrator of the United States Agency for International Development shall submit to the appropriate congressional committees a report on delivery of United States humanitarian assistance to Syria. (b) Matters To be included The report required by subsection (a) shall include the following: (1) A description of the challenges of access to areas of Syria controlled by the Government of Syria or associated forces for purposes of providing United States humanitarian assistance, including assistance funded through multilateral institutions and international governmental organizations. (2) A description of where such United States humanitarian assistance has been able to be delivered in such areas. (3) A description of where such United States humanitarian assistance has been denied access in such areas. (4) A description of how the United States Government is working to improve access to such areas. (5) A description of the roles and responsibilities of United States allies and partners and other countries in the region in ensuring access to such areas. (6) A description of how such United States humanitarian assistance and implementing partners of such assistance are monitored and evaluated. (7) A description of the major challenges that the United States faces in monitoring such