shall submit a report to the Committees on Appropriations describing financial safeguards included in any endowment agreement. (ii) Of the funds appropriated by this Act under the heading Economic Support Fund that are made available for assistance for Afghanistan, not less than $10,000,000 shall be made available for the Afghan Civilian Victims Assistance Program. (3) Additional limitations None of the funds appropriated by this Act and prior Acts making appropriations for the Department of State, foreign operations, and related programs that are made available for assistance for direct government-to-government assistance unless the Secretary of State certifies and reports to the appropriate congressional committees that the Government of Afghanistan is— (A) fully implementing policies and procedures related to tax exemptions of United States assistance as required under all relevant bilateral agreements