; or (2) a certification that funds obligated or expended in the previous fiscal year have supported or been associated with one or more activities prohibited under subsection (a), along with a report describing in detail the amount of such funds used by the Government of Israel in violation of such subsection and each activity supported by such funds. 6. Oversight and additional reporting The Secretary of State shall include, in each report required under section 116 of the Foreign Assistance Act of 1961 ( 22 U.S.C. 2151n )— (1) a description of the nature and extent of detention, interrogation, abuse, or ill treatment of Palestinian children by Israeli military forces or police in violation of international humanitarian law; (2) a description of the nature and extent of the seizure, appropriation, or destruction of Palestinian property in the Israeli-controlled and occupied West Bank by Israeli authorities in violation of international humanitarian law; and (3) a description of the nature and extent of Israeli settlement activities, including an assessment of the compliance of the Government of Israel with United Nations Security Council Resolution 2334 (2016). 7. GAO report on Israel’s expenditures for offshore procurement Not later than September 30, 2023, and annually thereafter, the Comptroller General of the United States shall prepare and submit to Congress a report that— (1) identifies the specific programs and items funds for offshore procurement in Israel have been allocated to, including specific armed forces branches, units, and contractors; (2) assesses executive branch compliance with legislative requirements governing offshore procurements in Israel; (3) identifies, in detail, all end-use monitoring the Government of Israel is subject to with respect to United States-origin defense articles