; (2) take other actions to assist Federal, State, local, and Tribal entities to participate in such IBET units, including providing financial assistance, as appropriate, for operational, administrative, and technological costs associated with such participation; (3) direct the development of policy and guidance necessary to identify, assess, and integrate the available partner resources in relevant border sector security assessments and resource planning documents; (4) establish targets and performance measures for such IBET units; and (5) direct leadership of such IBET units to monitor progress on such targets and performance measures. (e) Coordination The Secretary shall coordinate IBET activities with other similar border security and antiterrorism programs within the Department in accordance with the strategic objectives of the Cross-Border Law Enforcement Advisory Committee. (f) Memoranda of understanding The Secretary may enter into memoranda of understanding with appropriate representatives of the entities specified in subsection (c)(1) as necessary to carry out this section. Such memoranda with entities specified in subsection (c)(1)(G) shall be entered into with the concurrence of the Secretary of State. (g) Report Not later than 180 days after the date on which IBET is established and biannually thereafter for the following six years, the Secretary shall submit to the Committee on Homeland Security of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate a report that— (1) describes the effectiveness of IBET units in fulfilling the purposes specified in subsection (b); (2) identifies challenges on the sustainment of cross-border IBET operations, including challenges faced by international partners, and planned corrective actions; (3) identifies costs associated with IBET units broken down by relevant categories designated at the Secretary’s discretion