; or (B) obligations guaranteed as to both principal and interest by the United States. (e) Limitation of public liability The United States shall not be liable for any debts, defaults, acts, or omissions of the Foundation. 6. Safeguards and accountability (a) Safeguards The Foundation shall develop, and incorporate into any agreement for support provided by the Foundation, appropriate safeguards, policies, and guidelines, consistent with internationally recognized best practices and standards for environmental and social safeguards. (b) Independent accountability mechanism (1) In general The Foundation shall establish a transparent and independent accountability mechanism, which shall provide— (A) a compliance review function that assesses whether Foundation-supported projects adhere to the requirements developed pursuant to subsection (a); (B) a dispute resolution function for resolving concerns between complainants and project implementers regarding the impacts of specific Foundation-supported projects with respect to such standards; and (C) an advisory function that reports to the Foundation on projects, policies, and practices. (2) Duties The accountability mechanism shall— (A) report annually to the Board and to the appropriate congressional committees regarding the Foundation’s compliance with internationally recognized best practices and standards in accordance with paragraph (1)(A); (B) (i) have permanent staff to conduct compliance reviews and dispute resolutions; or (ii) maintain a roster of experts to serve such roles, to the extent needed; and (C) hold a public comment period lasting not fewer than 60 days regarding the initial design of the accountability mechanism. 7. Projects and grants (a) Project funding requirements (1) In general The Foundation shall— (A) fund eligible projects that support its mission to provide long-term funding for the effective management of protected and conserved areas and their contiguous buffer zones in eligible countries