that the Inspector General (IG) for the agency receiving the transfer or allocation of such funds, or other entity with audit responsibility if the receiving agency does not have an IG, shall perform periodic program and financial audits of the use of such funds and report to the Department of State or USAID, as appropriate, upon completion of such audits: Provided , That such audits shall be transmitted to the Committees on Appropriations by the Department of State or USAID, as appropriate: Provided further , That funds transferred under such authority may be made available for the cost of such audits. (f) Report Not later than 90 days after enactment of this Act, the Secretary of State and the USAID Administrator shall each submit a report to the Committees on Appropriations detailing all transfers to another agency of the United States Government made pursuant to sections 632(a) and 632(b) of the Foreign Assistance Act of 1961 with funds provided in the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2017 (division J of Public Law 115–31 ) as of the date of enactment of this Act: Provided , That such reports shall include a list of each transfer made pursuant to such sections with the respective funding level, appropriation account, and the receiving agency. Prohibition on certain operational expenses 7010. (a) First-class travel None of the funds made available by this Act may be used for first-class travel by employees of United States Government departments and agencies funded by this Act in contravention of section 301–10.122 through 301–10.124 of title 41, Code of Federal Regulations. (b) Computer networks None of the funds made available by this Act for the operating expenses of any United States Government department or agency may be used to establish or maintain a computer network for use by such department or agency unless such network has filters designed to block access to sexually explicit Web sites: Provided , That nothing in this subsection shall limit the use