; and (C) audited on a regular basis by an independent auditor, in accordance with internationally accepted accounting and auditing standards; (3) seek to ensure that any audits of any such fund or mechanism are made available to the public; and (4) ensure that any audits of any such fund or mechanism are reviewed and reported on by the Government Accountability Office to the appropriate congressional committees and the public. (e) Limitation on transfer of funds No funds may be transferred from the Ukraine Support Fund to a fund or mechanism established consistent with subsection (a) unless the President certifies to the appropriate congressional committees that— (1) the institution housing the fund or mechanism has a plan to ensure transparency and accountability for all funds transferred to and from the Common Ukraine Fund