exceptional cases. (3) Approval (A) In general No reward amount may be paid under this section without the written approval and certification of the Secretary. (B) Delegation The Secretary may not delegate the certification required under subparagraph (A) to anyone other than an Under Secretary of the Department of the Treasury. (4) Protection measures If the Secretary determines that the identity of the recipient of a reward or of the members of the recipient’s immediate family must be protected, the Secretary shall take such measures in connection with the payment of the reward as the Secretary considers necessary to effect such protection. (5) Forms of reward payment The Secretary may make a reward under this section in the form of a monetary payment. (f) Ineligibility, reduction in, or denial of reward (1) Officer and employees An officer or employee of any entity of Federal, State, or local government or of a foreign government who, while in the performance of official duties, furnishes information described under subsection (b) shall not be eligible for a reward under this section. (2) Participating individuals If the claim for a reward is brought by an individual who planned, initiated, directly participated in, or facilitated the actions that led to assets of a foreign state or governmental entity being stolen, misappropriated, or illegally diverted or to the payment of bribes or other foreign governmental corruption, the Secretary may appropriately reduce such award. If such individual is convicted of criminal conduct arising from the role described in the preceding sentence, the Secretary shall deny any reward. (g) Determinations of Secretary A determination made by the Secretary under this section shall be final and conclusive and shall not be subject to judicial review. (h) Report (1) In general Within 180 days of the enactment of this section, and annually thereafter, the Secretary shall issue a report to the appropriate committees of the Congress— (A) detailing to the greatest extent possible the