Pub. L. 113-76, div. K, tit. VII (as amended)

7048.(a)Transparency and Accountability.—(1)Of the funds appropriated under title I and under the heading International Organizations and Programs in title V of this Act that are available for contributions to the United Nations, any United Nations agency, or the Organization of American States, 15 percent may not be obligated for such organization or agency until the Secretary of State reports to the Committees on Appropriations that the organization or agency is—(A)posting on a publicly available Web site, consistent with privacy regulations and due process, regular financial and programmatic audits of such organization or agency, and providing the United States Government with necessary access to such financial and performance audits; and(B)implementing best practices for the protection of whistleblowers from retaliation, including best practices for—(i)protection against retaliation for internal and lawful public disclosures;(ii)legal burdens of proof;(iii)statutes of limitation for reporting retaliation;(iv)access to independent adjudicative bodies, including external arbitration; and(v)results that eliminate the effects of proven retaliation.(2)The Secretary of State may waive the restriction in this subsection, on a case-by-case basis, if the Secretary determines and reports to the Committees on Appropriations that to do so is important to the national interests of the United States.(b)Restrictions on United Nations Delegations and Organizations.—(1)None of the funds made available under title I of this Act may be used to pay expenses for any United States delegation to any specialized agency, body, or commission of the United Nations if such commission is chaired or presided over by a country, the government of which the Secretary of State has determined, for purposes of section 6(j)(1) of the Export Administration Act of 1979 as continued in effect pursuant to the International Emergency Economic Powers Act (50 U.S.C. App. 2405(j)(1)), supports international terrorism.(2)None of the funds made available under title I of this Act may be used by the Secretary of State as a contribution to any organization, agency, or program within the United Nations system if such organization, agency, commission, or program is chaired or presided over by a country the government of which the Secretary of State has determined, for purposes of section 620A of the Foreign Assistance Act of 1961, section 40 of the Arms Export Control Act, section 6(j)(1) of the Export Administration Act of 1979, or any other provision of law, is a government that has repeatedly provided support for acts of international terrorism.(3)The Secretary of State may waive the restriction in this subsection if the Secretary reports to the Committees on Appropriations that to do so is in the national interest of the United States.(c)United Nations Human Rights Council.—Funds appropriated by this Act may be made available to support the United Nations Human Rights Council only if the Secretary of State reports to the Committees on Appropriations that participation in the Council is in the national interest of the United States: Provided, That the Secretary of State shall report to the Committees on Appropriations not later than September 30, 2014, on the resolutions considered in the United Nations Human Rights Council during the previous 12 months, and on steps taken to remove Israel as a permanent agenda item.(d)Report.—Not later than 45 days after enactment of this Act, the Secretary of State shall submit a report to the Committees on Appropriations detailing the amount of funds available for obligation or expenditure in fiscal year 2014 under the headings Contributions to International Organizations and International Organizations and Programs that are withheld from obligation or expenditure due to any provision of law: Provided, That the Secretary shall update such report each time additional funds are withheld by operation of any provision of law: Provided further, That the reprogramming of any withheld funds identified in such report, including updates thereof, shall be subject to prior consultation with, and the regular notification procedures of, the Committees on Appropriations.(e)United Nations Relief and Works Agency.—The reporting requirements regarding the United Nations Relief and Works Agency contained in the joint explanatory statement accompanying the Supplemental Appropriations Act, 2009 (Public Law 111-32, House Report 111-151), under the heading Migration and Refugee Assistance in title XI shall apply to funds made available by this Act under such heading.(f)United Nations Capital Master Plan.—None of the funds made available in this Act may be used for the design, renovation, or construction of the United Nations Headquarters in New York.