; and (7) is not in compliance with the United Nations Board of Auditors' biennial audit requirements and is not implementing in a timely fashion the Board's recommendations. (e) Report Not later than 45 days after enactment of this Act, the Secretary of State shall submit a report to the Committees on Appropriations detailing the amount of funds available for obligation or expenditure in fiscal year 2020 for contributions to any organization, department, agency, or program within the United Nations system or any international program that are withheld from obligation or expenditure due to any provision of law: Provided , That the Secretary shall update such report each time additional funds are withheld by operation of any provision of law: Provided further , That the reprogramming of any withheld funds identified in such report, including updates thereof, shall be subject to prior consultation with, and the regular notification procedures of, the Committees on Appropriations. (f) Sexual exploitation and abuse in peacekeeping operations The Secretary of State should withhold assistance to any unit of the security forces of a foreign country if the Secretary has credible information that such unit has engaged in sexual exploitation or abuse, including while serving in a United Nations peacekeeping operation, until the Secretary determines that the government of such country is taking effective steps to hold the responsible members of such unit accountable and to prevent future incidents: Provided , That the Secretary shall promptly notify the government of each country subject to any withholding of assistance pursuant to this subsection, and shall notify the appropriate congressional committees of such withholding not later than 10 days after a determination to withhold such assistance is made: Provided further , That the Secretary shall, to the maximum extent practicable, assist such government in bringing the responsible members of such unit to justice. (g) Additional Availability Subject to the regular