; or (B) are currently employed in utilities, publicly or privately owned companies, or other non-government entities with direct responsibility for crafting or implementing policies relevant to the areas of instruction identified in subsection (c); and (4) require financial or in-kind contributions from participating governments, commensurate with the gross domestic product of the countries. (e) Authorization To enter into memoranda of understanding To fulfill the terms and conditions specified by subsection (d), the Secretary of State is authorized to enter into memoranda of understanding with participating governments to determine what financial or in-kind contributions will be made by the United States and what financial or in-kind contributions will be made by the participating government. (f) Specification for memoranda of understanding The value of financial or in-kind contributions by the United States and a particular participating government shall be determined and audited by an independent entity chosen by mutual agreement of the United States and such government. (g) Consultation and reporting requirements (1) Consultation The Secretary shall consult with the appropriate congressional committees prior to the obligation of funds authorized to be appropriated under this Act. (2) Consultation on expansion outside Southeast Asia and the Pacific Islands The Secretary shall consult with the appropriate congressional committees prior to expanding the availability of this program to nations outside of Southeast Asia and the Pacific Islands. (3) Annual report The Secretary shall submit to the appropriate congressional committees an annual report on the activities of the program authorized under this subsection through fiscal year 2026. The report shall include— (A) a description of all major activities in the previous year; (B) a description of the financial and other contributions of the United States Government