; (iii) verify that the tribunal is operated transparently with respect to all awards or other fund transfers, filings, and decisions; and (iv) ensure that such tribunal is audited on a regular basis by an independent auditor, in accordance with standards set by the United States Financial Accounting Standards Board and International Accounting Standards Board, with the results of such audits made publicly available; and (4) in the case that an appropriate tribunal described in paragraph (3) is not timely established— (A) in consultation with the Secretary of the Treasury, establish a United States Fund for the Reconstruction of Ukraine; (B) transfer to such Fund assets of the Aggressor State blocked in accordance with paragraph (2)(B)