; and (5) establish a mechanism for investigating allegations of misappropriated foreign assistance funds or equipment. (b) Exceptions and waiver (1) Exceptions Subsection (a) shall not apply to humanitarian assistance, disaster assistance, or assistance to combat corruption. (2) Waiver The Secretary may waive the requirement to delay foreign assistance under subsection (a) if the Secretary certifies to the appropriate congressional committees that such waiver is important to the national security interests of the United States. 708. Resources and reporting requirements (a) Annual report (1) In general Not later than one year after the date of the enactment of this Act, and annually thereafter, the Secretary shall submit a report to the appropriate congressional committees that outlines the resources needed to meet the objectives of this title, including— (A) personnel needs; and (B) a description of the bureaucratic structure of the offices within the Department and USAID that are engaged in anti-corruption activities. (b) Annual briefing (1) In general Not later than one year after the date of the enactment of this Act, and annually thereafter, the Secretary shall brief the appropriate congressional committees on the implementation of this title, including— (A) the designation of anti-corruption points of contact for countries under section 705(a); (B) the training implemented under section 705(c); (C) the reports received from anti-corruption points of contact under section 705(d); (D) the management of the whole-of-government effort to improve coordination under section 706(a); (E) the establishment of the task force under section 706(b)