; (B) transfer to such Fund assets of the Aggressor State blocked in accordance with paragraph (2)(B); and (C) in consultation with the Secretary of State, distribute these funds for the reconstruction of Ukraine in accordance with established practices and accounting procedures. 5. Imposition of sanctions with respect to affiliated aggressor states (a) In general Notwithstanding any other provision of law, the President is authorized to exercise all powers granted to the President by the International Emergency Economic Powers Act ( 50 U.S.C. 1701 et seq. ) and this Act over the sovereign property of any Affiliated Aggressor State, including any property owned by state-owned enterprises of such Affiliated Aggressor State, if such property and interests in property are in the United States, come within the United States, or are or come within the possession or control of a United States person. (b) Authorization To transfer into fund The President is authorized to transfer and otherwise treat any asset of an Affiliated Aggressor State blocked pursuant to the authority provided by subsection (a) in the same manner as assets of the Aggressor State blocked pursuant to section 4(1) are treated as provided for in section 4(2) and section 4(4). (c) Exception The authority provided by this section shall not include the authority to block any property subject to Article 22 of the Vienna Convention on Diplomatic Relations. 6. Reports (a) Audit of reconstruction funds The Comptroller General shall regularly review and submit to the appropriate committees of Congress reports, which shall also be made publicly available, on— (1) the audits described in section 4(3)(B)(iv)