; and (II) the specific reasons why the Secretary determined that the revocation is warranted. (c) Certification of prohibition In implementing the prohibition under subsection (a), the Secretary shall establish a process under which each member of the armed forces is, before the member retires or is otherwise separated from the armed forces— (1) informed in writing of the prohibition, and the penalties for violations of the prohibition; and (2) is required to certify that the member understands the prohibition and those penalties. (d) Penalties In the case of a covered individual who knowingly and willfully fails to comply with the prohibition under subsection (a), the Secretary shall, as applicable— (1) withhold any pay, allowances, or benefits that would otherwise be provided to the individual by the Department of Defense; and (2) revoke any security clearance of the individual. (e) Annual reports (1) Requirement Not later than March 31, 2024, and annually thereafter, the Secretary shall submit to the congressional defense committees a report on covered post-service employment occurring during the year covered by the report. (2) Elements Each report required by paragraph (1) shall include the following: (A) The number of former covered individuals who occupy a covered post-service position, broken down by— (i) the name of the employer; (ii) the foreign government, including by the specific foreign individual, agency, or entity, for whom the covered post-service employment is being performed; and (iii) the nature of the services provided as part of the covered post-service employment. (B) An assessment by the Secretary of whether— (i) the Department of Defense maintains adequate systems and processes for ensuring that former members of the armed forces are submitting required reports relating to their employment by foreign governments; (ii) all covered individuals who occupy a covered post-service position are in compliance with this section