; (B) strengthening public sector financial management, including strategic budgeting and expenditure tracking; and (C) reform of customs and procurement policies and processes. 2107. Authorization of appropriations for United States Strategy for Engagement in Central America (a) In general There are authorized to be appropriated $1,000,000,000 for each of the fiscal years 2024 through 2027 to carry out the Strategy. (b) Portion of funding available without condition The Secretary of State or the Administrator of the United States Agency for International Development, as appropriate, may obligate up to 50 percent of the amounts appropriated in each fiscal year pursuant to subsection (a) to carry out the Strategy on the first day of the fiscal year for which they are appropriated. (c) Portion of funding available after progress on specific issues The remaining 50 percent of the amounts appropriated pursuant to subsection (a) (after the obligations authorized under subsection (b)) may only be made available for assistance to the Government of El Salvador, of Guatemala, or of Honduras after the Secretary of State consults with, and subsequently certifies and reports to, the Committee on Foreign Relations of the Senate , the Committee on Appropriations of the Senate , the Committee on Foreign Affairs of the House of Representatives , and the Committee on Appropriations of the House of Representatives that the respective government is taking effective steps (in addition to steps taken during the previous calendar year)— (1) to combat corruption and impunity, including investigating and prosecuting government officials, military personnel, and civilian police officers credibly alleged to be corrupt; (2) to implement reforms, policies, and programs to strengthen the rule of law, including increasing the transparency of public institutions and the independence of the judiciary and electoral institutions