22 U.S.C. § 3386 — Taiwan fellows on detail from Govern-

Page 1357 TITLE 22—FOREIGN RELATIONS AND INTERCOURSE § 3386 (b) Annual financial audit (1) In general The financial records of any implementing partner shall be audited annually in accord- ance with generally accepted government au- diting standards by independent certified pub- lic accountants or independent licensed public accountants who are certified or licensed by a regulatory authority of a State or another po- litical subdivision of the United States. (2) Location Each audit under paragraph (1) shall be con- ducted at the place or places where the finan- cial records of the implementing partner are normally kept. (3) Access to documents The implementing partner shall make avail- able to the accountants conducting an audit under paragraph (1)— (A) all books, financial records, files, other papers, things, and property belonging to, or in use by, the implementing partner that are necessary to facilitate the audit; and (B) full facilities for verifying transactions with the balances or securities held by de- positories, fiscal agents, and custodians. (4) Report (A) In general Not later than 270 days after the end of each fiscal year, the implementing partner shall provide a report of the audit conducted for such fiscal year under paragraph (1) to the Department of State and the American Institute in Taiwan. (B) Contents Each audit report shall— (i) set forth the scope of the audit; (ii) include such statements, along with the auditor’s opinion of those statements, as may be necessary to present fairly the implementing partner’s assets and liabil- ities, surplus or deficit, with reasonable detail; (iii) include a statement of the imple- menting partner’s income and expenses during the year; and (iv) include a schedule of— (I) all contracts and cooperative agree- ments requiring payments greater than $5,000; and (II) any payments of compensation, salaries, or fees at a rate greater than $5,000 per year. (C) Copies Each audit report shall be produced in suf- ficient copies for distribution to the public. (Pub. L. 117–263, div. E, title LV, § 5531, Dec. 23, 2022, 136 Stat. 3329.) § 3386. Taiwan fellows on detail from Govern- ment service (a) In general (1) Detail authorized With the approval of the Secretary of State, an agency head may detail, for a period of not more than 2 years, an employee of the agency of the United States Government who has been awarded a fellowship under this subchapter, to the American Institute in Taiwan for the pur- pose of assignment to Taiwan or an organiza- tion described in section 3384(d)(2)(B) of this title. (2) Agreement Each detailee shall enter into a written agreement with the Federal Government be- fore receiving a fellowship, in which the fellow shall agree— (A) to continue in the service of the spon- soring agency at the end of fellowship for a period of at least 4 years (or at least 2 years if the fellowship duration is 1 year or short- er) unless the detailee is involuntarily sepa- rated from the service of such agency; and (B) to pay to the American Institute in Taiwan, or the United States Government agency, as appropriate, any additional ex- penses incurred by the Federal Government in connection with the fellowship if the detailee voluntarily separates from service with the sponsoring agency before the end of the period for which the detailee has agreed to continue in the service of such agency. (3) Exception The payment agreed to under paragraph (2)(B) may not be required from a detailee who leaves the service of the sponsoring agency to enter into the service of another agency of the United States Government unless the head of the sponsoring agency notifies the detailee be- fore the effective date of entry into the service of the other agency that payment will be re- quired under this subsection. (b) Status as Government employee A detailee— (1) is deemed, for the purpose of preserving allowances, privileges, rights, seniority, and other benefits, to be an employee of the spon- soring agency; (2) is entitled to pay, allowances, and bene- fits from funds available to such agency, which is deemed to comply with section 5536 of title 5; and (3) may be assigned to a position with an en- tity described in section 3384(d)(2)(A) of this title if acceptance of such position does not in- volve— (A) the taking of an oath of allegiance to another government; or (B) the acceptance of compensation or other benefits from any foreign government by such detailee. (c) Responsibilities of sponsoring agency (1) In general The Federal agency from which a detailee is detailed should provide the fellow allowances and benefits that are consistent with Depart- ment of State Standardized Regulations or other applicable rules and regulations, includ- ing— (A) a living quarters allowance to cover the cost of housing in Taiwan; (B) a cost of living allowance to cover any possible higher costs of living in Taiwan; Page 1358 TITLE 22—FOREIGN RELATIONS AND INTERCOURSE § 3387 (C) a temporary quarters subsistence al- lowance for up to 7 days if the fellow is un- able to find housing immediately upon arriv- ing in Taiwan; (D) an education allowance to assist par- ents in providing the fellow’s minor children with educational services ordinarily pro- vided without charge by public schools in the United States; (E) moving expenses to transport personal belongings of the fellow and his or her fam- ily in their move to Taiwan, which is com- parable to the allowance given for American Institute in Taiwan employees assigned to Taiwan; and (F) an economy-class airline ticket to and from Taiwan for each fellow and the fellow’s immediate family. (2) Modification of benefits The American Institute in Taiwan and its implementing partner, with the approval of the Department of State, may modify the ben- efits set forth in paragraph (1) if such modi- fication is warranted by fiscal circumstances. (d) No financial liability The American Institute in Taiwan, the imple- menting partner, and Taiwan or non-public sec- tor entities in Taiwan at which a fellow is de- tailed during the second year of the fellowship may not be held responsible for the pay, allow- ances, or any other benefit normally provided to the detailee. (e) Reimbursement Fellows may be detailed under subsection (a)(1) without reimbursement to the United States by the American Institute in Taiwan. (f) Allowances and benefits Detailees may be paid by the American Insti- tute in Taiwan for the allowances and benefits listed in subsection (c). (Pub. L. 117–263, div. E, title LV, § 5532, Dec. 23, 2022, 136 Stat. 3330.) § 3387. Funding (a) Authorization of appropriations There are authorized to be appropriated to the American Institute in Taiwan— (1) for fiscal year 2023, $2,900,000, of which— (A) $500,000 should be used to launch the Taiwan Fellowship Program through a com- petitive cooperative agreement with an ap- propriate implementing partner; (B) $2,300,000 should be used to fund a coop- erative agreement with an appropriate im- plementing partner; and (C) $100,000 should be used for management expenses of the American Institute in Tai- wan related to the management of the Tai- wan Fellowship Program; and (2) for fiscal year 2024, and each succeeding fiscal year, $2,400,000, of which— (A) $2,300,000 should be used for a coopera- tive agreement to the appropriate imple- menting partner; and (B) $100,000 should be used for management expenses of the American Institute in Tai- wan related to the management of the Tai- wan Fellowship Program. (b) Private sources The implementing partner selected to imple- ment the Taiwan Fellowship Program may ac- cept, use, and dispose of gifts or donations of services or property in carrying out such pro- gram, subject to the review and approval of the American Institute in Taiwan. (Pub. L. 117–263, div. E, title LV, § 5533, Dec. 23, 2022, 136 Stat. 3332.) § 3388. Supporting United States educational and exchange programs with Taiwan (a) Establishment of the United States-Taiwan cultural exchange foundation The Secretary of State should consider estab- lishing an independent nonprofit entity that— (1) is dedicated to deepening ties between the future leaders of Taiwan and the future leaders of the United States; and (2) works with State and local school dis- tricts and educational institutions to send high school and university students to Taiwan to study the Chinese language, culture, his- tory, politics, and other relevant subjects. (b) Partner State and local school districts and edu- cational institutions, including public univer- sities, are encouraged to partner with the Taipei Economic and Cultural Representative Office in the United States to establish programs to pro- mote more educational and cultural exchanges. (Pub. L. 117–263, div. E, title LV, § 5535, Dec. 23, 2022, 136 Stat. 3332.) SUBCHAPTER V—RULES OF CONSTRUCTION § 3391. Rule of construction Nothing in this chapter may be construed— (1) to restore diplomatic relations with the Republic of China; or (2) to alter the United States Government’s position with respect to the international sta- tus of the Republic of China. (Pub. L. 117–263, div. E, title LV, § 5539, Dec. 23, 2022, 136 Stat. 3334.) Editorial Notes REFERENCES IN TEXT This chapter, referred to in text, was in the original ‘‘this subtitle’’, meaning subtitle A (§§ 5501–5540) of Pub. L. 117–263, div. E, title LV, Dec. 23, 2022, 136 Stat. 3292, known as the Taiwan Enhanced Resilience Act, which is classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 3351 of this title and Tables. § 3392. Rule of construction regarding the use of military force Nothing in this chapter may be construed as authorizing the use of military force or the in- troduction of United States forces into hos- tilities. (Pub. L. 117–263, div. E, title LV, § 5540, Dec. 23, 2022, 136 Stat. 3334.) Editorial Notes REFERENCES IN TEXT This chapter, referred to in text, was in the original ‘‘this title’’, and was translated as reading ‘‘this sub-