; (9) whether the government of the country refrains from prosecuting victims of corruption or whistleblowers due to such persons having assisted in exposing corruption, and refrains from other discriminatory treatment of such persons; and (10) such other information relating to corruption as the Secretary of State considers appropriate. 5. Transparency and accountability (a) In general Not later than 60 days after publishing the report required under section 3(a), and prior to obligation by any United States agency of foreign assistance to the government of a country ranked as a tier 3 country under section 3(d), the Secretary of State, in coordination with the Administrator of the United States Agency for International Development (referred to in this Act as the USAID Administrator ) and the Secretary of Defense, as appropriate, shall— (1) conduct a corruption risk assessment and create a corruption mitigation strategy for all United States foreign assistance programs to that country; (2) require the inclusion of anti-corruption clauses for all foreign assistance contracts, grants, and cooperative agreements, which allow for the termination of the contract, grant, or cooperative agreement without penalty if credible indicators of corruption are discovered; (3) require the inclusion of appropriate clawback clauses for all foreign assistance contracts, grants, and cooperative agreements to recover United States taxpayer funds that have been misappropriated from the prime contractor, grantee, or cooperative agreement participant through corruption; (4) require the disclosure of the beneficial ownership of all contractors, subcontractors, grantees, cooperative agreement participants, and other organizations receiving funding from the United States Government for foreign assistance programs