; and (B) does not include— (i) any asset subject to the Vienna Convention on Consular Relations (done at Vienna, April 24, 1963); or (ii) the blocked assets of a terrorist party that are subject to execution and attachment pursuant to section 201 of the Terrorism Risk Insurance Act of 2002 ( 28 U.S.C. 1610 note). (4) Frozen bank account The term frozen bank account means a deposit account maintained at a financial institution that consists of frozen assets. (5) Secretary The term Secretary means the Secretary of the Treasury. 3. Confiscated Assets Fund (a) Establishment The Secretary of the Treasury shall establish a fund to be known as the Confiscated Assets Fund . (b) Use of fund Amounts in the Confiscated Assets Fund shall be made available to the Administrator of the Federal Emergency Management Agency to provide grants under the Urban Area Security Initiative under section 2003 of the Homeland Security Act of 2002 ( 6 U.S.C. 604 ). 4. Reports to Congress (a) GAO study and report (1) In general Not later than the end of the 6-month period beginning on the date of the enactment of this Act, the Comptroller General of the United States shall initiate a study on how the Office of Foreign Assets Control of the Department of the Treasury can better track frozen assets, manage data relating to such frozen assets, and improve reporting to Congress regarding frozen assets across all sanctions programs administered by the Office of Foreign Assets Control. (2) Report Upon the completion of the study required under paragraph (1), the Comptroller General shall issue a report to the Congress and the Office of Foreign Assets Control of the Department of the Treasury containing— (A) all findings and determinations made in carrying out the study required under paragraph (1)