; and (B) full facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians. (4) Report (A) In general Not later than 6 months after the end of each fiscal year, the implementing partner shall provide a report of the audit conducted for such fiscal year under paragraph (1) to the Department of State and the American Institute in Taiwan. (B) Contents Each audit report shall— (i) set forth the scope of the audit; (ii) include such statements, along with the auditor’s opinion of those statements, as may be necessary to present fairly the implementing partner’s assets and liabilities, surplus or deficit, with reasonable detail; (iii) include a statement of the implementing partner’s income and expenses during the year; and (iv) include a schedule of— (I) all contracts and grants requiring payments greater than $5,000; and (II) any payments of compensation, salaries, or fees at a rate greater than $5,000 per year. (C) Copies Each audit report shall be produced in sufficient copies for distribution to the public. 6. Taiwan fellows on detail from government service (a) In general (1) Detail authorized With the approval of the Secretary of State, an agency head may detail, for a period of not more than 2 years, an employee of the agency of the United States Government who has been awarded a fellowship under this Act, to the American Institute in Taiwan for the purposes of assignment to Taiwan authorities or an organization under section 4(d)(2)(B). (2) Agreement Each detailee shall enter into a written agreement with the Federal Government before receiving a fellowship, in which the fellow shall agree— (A) to continue in the service of the sponsoring agency at the end of the fellowship for a period of at least 2 years unless the detailee is involuntarily separated from the service of such agency or participates in a pilot program authorized under section 4(e)