; and (ii) a process by which the military withdraws from ownership or control of private-sector business enterprises and ceases involvement in the illegal trade in natural resources and narcotics; and (D) establishes civilian control over the finances and assets of its military and security forces, including that military expenditures are subject to civilian oversight. (d) Report (1) In general Not later than 180 days after the date of the enactment of this Act, and annually thereafter, the Secretary of Defense and the Secretary of State shall submit to the appropriate congressional committees a report on the strategy and plans for military-to-military engagement between the United States Armed Forces and the military and security forces of Burma. (2) Elements required The report required under paragraph (1) shall include the following: (A) A description and assessment of the Government of Burma's strategy for security sector reform, including any plans to withdraw the military from owning or controlling private-sector business entities and end involvement in the illegal trade in jade and other natural resources, reforms to end corruption and illicit drug trafficking, and constitutional reforms to ensure civilian control. (B) A list of ongoing military activities conducted by the United States Government with the Government of Burma, and a description of the United States strategy for future military-to-military engagements between the United States and Burma's military and security forces. (C) An assessment of the progress of the military and security forces of Burma towards developing a framework to implement human right reforms, including— (i) cooperation with civilian authorities and independent international investigations to investigate and prosecute cases of human rights abuses; (ii) steps taken to demonstrate respect for and implementation of the laws of war