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<dc:title>116 HR 3084 IH: Taiwan Fellowship Act</dc:title>
<dc:publisher>U.S. House of Representatives</dc:publisher>
<dc:date>2021-05-11</dc:date>
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<dc:language>EN</dc:language>
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<distribution-code display="yes">I</distribution-code><congress display="yes">117th CONGRESS</congress><session display="yes">1st Session</session><legis-num display="yes">H. R. 3084</legis-num><current-chamber>IN THE HOUSE OF REPRESENTATIVES</current-chamber><action display="yes"><action-date date="20210511">May 11, 2021</action-date><action-desc><sponsor name-id="B001287">Mr. Bera</sponsor> (for himself, <cosponsor name-id="C000266">Mr. Chabot</cosponsor>, <cosponsor name-id="C001055">Mr. Case</cosponsor>, <cosponsor name-id="F000466">Mr. Fitzpatrick</cosponsor>, <cosponsor name-id="N000179">Mrs. Napolitano</cosponsor>, and <cosponsor name-id="T000479">Mr. Taylor</cosponsor>) introduced the following bill; which was referred to the <committee-name committee-id="HFA00">Committee on Foreign Affairs</committee-name></action-desc></action><legis-type>A BILL</legis-type><official-title display="yes">To establish the Taiwan Fellowship Program, and for other purposes.</official-title></form><legis-body id="H6067C0B55D5C4924998990CA5F9403ED" style="OLC"><section section-type="section-one" id="H94A4E11636A7450E9C64659DD7954B60"><enum>1.</enum><header>Short title</header><text display-inline="no-display-inline">This Act may be cited as the <quote><short-title>Taiwan Fellowship Act</short-title></quote>.</text></section><section id="H6C6287FE8E0441F193045ECCE999CE5B"><enum>2.</enum><header>Findings; purposes</header><subsection id="H2DE1F8E1FB1442218D2CF6570BF9BC14"><enum>(a)</enum><header>Findings</header><text display-inline="yes-display-inline">Congress finds the following:</text><paragraph id="H7C8BD0979D8049239938ABAC08A122FD"><enum>(1)</enum><text>The Taiwan Relations Act (<external-xref legal-doc="public-law" parsable-cite="pl/96/8">Public Law 96–8</external-xref>; <external-xref legal-doc="usc" parsable-cite="usc/22/3301">22 U.S.C. 3301</external-xref> et seq.) affirmed United States policy <quote>to preserve and promote extensive, close, and friendly commercial, cultural, and other relations between the people of the United States and the people on Taiwan, as well as the people on the China mainland and all other peoples of the Western Pacific area</quote>.</text></paragraph><paragraph id="H383B463016E74F4AB5CDA6B4E5552CFE"><enum>(2)</enum><text>Consistent with the Asia Reassurance Initiative Act of 2018 (<external-xref legal-doc="public-law" parsable-cite="pl/115/409">Public Law 115–409</external-xref>), the United States has grown its strategic partnership with Taiwan’s vibrant democracy of 23,000,000 people.</text></paragraph><paragraph id="H0C6B020ADFF948C89BDF43E4F9F0A600"><enum>(3)</enum><text>Despite a concerted campaign by the People’s Republic of China to isolate Taiwan from its diplomatic partners and from international organizations, including the World Health Organization, Taiwan has emerged as a global leader in the coronavirus global pandemic response, including by donating more than 2,000,000 surgical masks and other medical equipment to the United States.</text></paragraph><paragraph id="HD1113F3B90E5413FA72DF4B7FD982978"><enum>(4)</enum><text>The creation of a United States fellowship program with Taiwan would support—</text><subparagraph id="HBD4E037CBF1043F1A180768D14444085"><enum>(A)</enum><text display-inline="yes-display-inline">a key priority of expanding people-to-people exchanges, which was outlined in President Donald J. Trump’s 2017 National Security Strategy;</text></subparagraph><subparagraph id="H42E4FE12C4ED4296AA2D266CCB99EB8A"><enum>(B)</enum><text display-inline="yes-display-inline">President Joseph R. Biden’s commitment to Taiwan, <quote>a leading democracy and a critical economic and security partner</quote>, as expressed in his March 2021 Interim National Security Strategic Guidance; and</text></subparagraph><subparagraph id="H262294F576FE47F1BD67537E10E6BA32"><enum>(C)</enum><text display-inline="yes-display-inline">April 2021 guidance from the Department of State based on a review required under the Taiwan Assurance Act of 2020 (subtitle B of title III of division FF of <external-xref legal-doc="public-law" parsable-cite="pl/116/260">Public Law 116–260</external-xref>) to <quote>encourage U.S. government engagement with Taiwan that reflects our deepening unofficial relationship</quote>.</text></subparagraph></paragraph></subsection><subsection id="HCEE9ECF1547C45A396BAC561C63CBDA5"><enum>(b)</enum><header>Purposes</header><text display-inline="yes-display-inline">The purposes of this Act are—</text><paragraph id="HFA121695B5EA45259089E79380AD163F"><enum>(1)</enum><text>to further strengthen the United States-Taiwan strategic partnership and broaden understanding of the Indo-Pacific region by temporarily assigning officials of agencies of the United States Government to Taiwan for intensive study in Mandarin Chinese and placement as Fellows with the governing authorities on Taiwan or a Taiwanese civic institution;</text></paragraph><paragraph id="HDB172B97420B4899B0046C6D51BDEC46"><enum>(2)</enum><text display-inline="yes-display-inline">to expand United States Government expertise in Mandarin Chinese language skills and understanding of the politics, history, and culture of Taiwan and the Indo-Pacific region by providing eligible United States personnel the opportunity to acquire such skills and understanding through the Taiwan Fellowship Program established under section 3; and</text></paragraph><paragraph id="H8FBAF6D2DFA84432AEDCDB940D1F9E38"><enum>(3)</enum><text>to better position the United States to advance its economic, security, and human rights interests and values in the Indo-Pacific region.</text></paragraph></subsection></section><section id="HDC486013B6C84872A61F76752FE194EE"><enum>3.</enum><header>Taiwan Fellowship Program</header><subsection id="HA09714F9F9104DBD96B06F82101F9C2E"><enum>(a)</enum><header>Definitions</header><text>In this section: </text><paragraph id="H8E6DB81C8F4B4C118309213A2CDFB206"><enum>(1)</enum><header>Agency head</header><text display-inline="yes-display-inline">The term <term>agency head</term> means, in the case of the executive branch of United States Government, or in the case of a legislative branch agency specified in paragraph (2), the head of the respective agency.</text></paragraph><paragraph id="H89826CC782364523B65F543976DF708E"><enum>(2)</enum><header>Agency of the United States Government</header><text display-inline="yes-display-inline">The term <term>agency of the United States Government</term> includes the Government Accountability Office, the Congressional Budget Office, the Congressional Research Service, and the United States-China Economic and Security Review Commission of the legislative branch, as well as any agency of the executive branch.</text></paragraph><paragraph id="HF46C08FB11FD4A559F05B7AD1DEB683A"><enum>(3)</enum><header>Appropriate congressional committees</header><text>The term <term>appropriate congressional committees</term> means—</text><subparagraph id="H72931D3445574721B9247312255A735A"><enum>(A)</enum><text>the <committee-name committee-id="SSAP00">Committee on Appropriations of the Senate</committee-name>; </text></subparagraph><subparagraph id="HAFAEF9E5A38D427EAC646FEA6229E703"><enum>(B)</enum><text>the <committee-name committee-id="SSFR00">Committee on Foreign Relations of the Senate</committee-name>;</text></subparagraph><subparagraph id="H8A9646461DDC4564BCB0AC0F3E302630"><enum>(C)</enum><text>the <committee-name committee-id="">Committee on Appropriations of the House of Representatives</committee-name>; and</text></subparagraph><subparagraph id="HFE286B0234B0402F8298B4C09A639952"><enum>(D)</enum><text>the <committee-name committee-id="">Committee on Foreign Affairs of the House of Representatives</committee-name>.</text></subparagraph></paragraph><paragraph commented="no" id="H6FB2663E7D2743E4ADF5D5B595434248"><enum>(4)</enum><header>Detailee</header><text>The term <term>detailee</term> means an employee of an agency of the United States Government on loan to the American Institute in Taiwan, without a change of position from the agency at which such employee is employed.</text></paragraph><paragraph id="H16ABC267218948F1A0884AE3B60C68CA" commented="no"><enum>(5)</enum><header>Implementing partner</header><text display-inline="yes-display-inline">The term <term>implementing partner</term> means any United States organization described in <external-xref legal-doc="usc" parsable-cite="usc/26/501">section 501(c)(3)</external-xref> of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code that—</text><subparagraph id="HB3E77536D12D437AB9F7ECFD4FE24F18"><enum>(A)</enum><text>is selected through a competitive process;</text></subparagraph><subparagraph id="HF79F9379D0E144399EE7B778429226DE"><enum>(B)</enum><text display-inline="yes-display-inline">performs logistical, administrative, and other functions, as determined by the Department of State and the American Institute of Taiwan, in support of the Taiwan Fellowship Program; and </text></subparagraph><subparagraph id="HD3A3D0E26F814CA1B78DCFA78EFB46EB"><enum>(C)</enum><text>enters into a cooperative agreement with the American Institute in Taiwan to administer the Taiwan Fellowship Program.</text></subparagraph></paragraph></subsection><subsection id="H01E0398748E24FCE9A79D7C502698E82"><enum>(b)</enum><header>Establishment of Taiwan Fellowship Program</header><paragraph id="HD0D32D58C0AE4D19A8A2A55881C29C4B"><enum>(1)</enum><header>Establishment</header><text display-inline="yes-display-inline">The Secretary of State shall establish the <quote>Taiwan Fellowship Program</quote> (hereafter referred to in this section as the <quote>Program</quote>) to provide a fellowship opportunity in Taiwan of up to two years for eligible United States citizens through the cooperative agreement established in paragraph (2). The Department of State, in consultation with the American Institute in Taiwan and the implementing partner, may modify the name of the Program.</text></paragraph><paragraph id="HB6130EC2581743D4B2F385F3312EDEC7" commented="no"><enum>(2)</enum><header>Cooperative agreements</header><subparagraph id="H5F4A7A6AC84D4642BDF4EC1EAA54D157" commented="no"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">The American Institute in Taiwan shall use amounts authorized to be appropriated pursuant to subsection (f)(1) to enter into an annual or multi-year cooperative agreement with an appropriate implementing partner.</text></subparagraph><subparagraph id="H5B12F2113F604A4E82DA90F2AC7ABF05" commented="no"><enum>(B)</enum><header>Fellowships</header><text>The Department of State, in consultation with the American Institute in Taiwan and, as appropriate, the implementing partner, shall award to eligible United States citizens, subject to available funding—</text><clause id="HDD2290A62CCF4802BF96B2452AE78A57" commented="no"><enum>(i)</enum><text display-inline="yes-display-inline">not fewer than five fellowships during the first two years of the Program; and </text></clause><clause id="HD20EE493C02F42B89CF249F7827EB8D7" commented="no"><enum>(ii)</enum><text>not fewer than ten fellowships during each of the remaining years of the Program. </text></clause></subparagraph></paragraph><paragraph id="H7EB2393728BA487CA6C56DF85C62B90A"><enum>(3)</enum><header>International agreement; implementing partner</header><text>Not later than 30 days after the date of the enactment of this Act, the American Institute in Taiwan, in consultation with the Department of State, shall—</text><subparagraph id="H774AF53D6006493BBDB45DFF69E1A449"><enum>(A)</enum><text>begin negotiations with the Taipei Economic and Cultural Representative Office, or with another appropriate entity, for the purpose of entering into an agreement to facilitate the placement of fellows in an agency of the governing authorities on Taiwan; and</text></subparagraph><subparagraph id="HD71B9C15D4DE4077A8AEC506243B96B6"><enum>(B)</enum><text>begin the process of selecting an implementing partner, which—</text><clause id="H9D7099A2E99F4D229BBFC351881EE00C"><enum>(i)</enum><text>shall agree to meet all of the legal requirements required to operate in Taiwan; and </text></clause><clause id="H05915406FB6043AAA6DC6E25664915D0"><enum>(ii)</enum><text display-inline="yes-display-inline">shall be composed of staff who demonstrate significant experience managing exchange programs in the Indo-Pacific region.</text></clause></subparagraph></paragraph><paragraph id="HF2E85659D33D44FC833DEF015F2FF3D6"><enum>(4)</enum><header>Curriculum</header><subparagraph id="HEFDE38562D3648F9A4935FD74053852E"><enum>(A)</enum><header>First year</header><text>During the first year of each fellowship under this subsection, each fellow should study—</text><clause id="H115929F3772C4F56833473F448261589"><enum>(i)</enum><text>the Mandarin Chinese language;</text></clause><clause id="H2A3D3BF112044546B5B8B97943DE3C1F"><enum>(ii)</enum><text>the people, history, and political climate on Taiwan; and</text></clause><clause id="H153D51F229204CB9A81193178D8B7B3D"><enum>(iii)</enum><text>the issues affecting the relationship between the United States and the Indo-Pacific region.</text></clause></subparagraph><subparagraph id="HDCF278808B224969BE8CE4CE344B463A"><enum>(B)</enum><header>Second year</header><text>During the second year of each fellowship under this section, each fellow, subject to the approval of the Department of State, the American Institute in Taiwan, and the implementing partner, and in accordance with the purposes of this Act, shall work in— </text><clause id="HE75B4420D5AF40E1A224DD2CAB245136"><enum>(i)</enum><text>a parliamentary office, ministry, or other agency of the governing authorities on Taiwan; or</text></clause><clause id="H81D73209FAC84057AAF9D57E99C6CDD8"><enum>(ii)</enum><text display-inline="yes-display-inline">an organization outside of the governing authorities on Taiwan, whose interests are associated with the interests of the fellow and the agency of the United States Government from which the fellow had been employed.</text></clause></subparagraph></paragraph><paragraph id="H464AD422EC2941D4BBC8F34E45E920B8"><enum>(5)</enum><header>Flexible fellowship duration</header><text display-inline="yes-display-inline">Notwithstanding any requirement under this section, the Secretary of State, in consultation with the American Institute in Taiwan and, as appropriate, the implementing partner, may award fellowships that have a duration of between nine months and two years, and may alter the curriculum requirements under paragraph (4) for such purposes.</text></paragraph><paragraph id="H3A55132684FB4411A868D638FF9FE09D"><enum>(6)</enum><header>Sunset</header><text display-inline="yes-display-inline">The Program shall terminate ten years after the date of the enactment of this Act.</text></paragraph></subsection><subsection id="HD9B11E6ECF054DB19159986672FC6FFA"><enum>(c)</enum><header>Program requirements</header><paragraph id="H76439BFF160F42C998BB481333965F19"><enum>(1)</enum><header>Eligibility requirements</header><text display-inline="yes-display-inline">A United States citizen is eligible for a fellowship under this section if he or she—</text><subparagraph id="H3680A3CD9E354C92BE69D0DA8CA88336"><enum>(A)</enum><text display-inline="yes-display-inline">is an employee of the United States Government;</text></subparagraph><subparagraph id="H12F7C35C778F47CD96E6EC00590EF6BD"><enum>(B)</enum><text display-inline="yes-display-inline">has received at least one exemplary performance review in his or her current United States Government role within at least the last three years prior to the beginning the fellowship;</text></subparagraph><subparagraph id="H7F3BC89279F347A8909E067C9790DCEA"><enum>(C)</enum><text display-inline="yes-display-inline">has at least two years of experience in any branch of the United States Government;</text></subparagraph><subparagraph id="H320F771501024678995AEE38505E22CA"><enum>(D)</enum><text display-inline="yes-display-inline">has a demonstrated professional or educational background in the relationship between the United States and countries in the Indo-Pacific region; and</text></subparagraph><subparagraph id="HBBA6CA2857D84A64A1F16682EB400C82"><enum>(E)</enum><text display-inline="yes-display-inline">has demonstrated his or her commitment to further service in the United States Government.</text></subparagraph></paragraph><paragraph id="H9E77106F9E1A46D7A5F507FC7BA022DD"><enum>(2)</enum><header>Responsibilities of fellows</header><text>Each recipient of a fellowship under this section shall agree, as a condition of such fellowship—</text><subparagraph id="H5793C904CF234EBDB11E22E07608A6E9"><enum>(A)</enum><text>to maintain satisfactory progress in language training and appropriate behavior in Taiwan, as determined by the Department of State, the American Institute in Taiwan and, as appropriate, its implementing partner;</text></subparagraph><subparagraph id="HA72C50AAA0464299A272FF830D5DD0D4"><enum>(B)</enum><text>to refrain from engaging in any intelligence or intelligence-related activity on behalf of the United States Government; and</text></subparagraph><subparagraph id="HD6456FD16F5E4278BEC280F85E52A1C4"><enum>(C)</enum><text>to continue Federal Government employment for a period of not less than four years after the conclusion of the fellowship or for not less than two years for a fellowship that is one year or shorter.</text></subparagraph></paragraph><paragraph id="HC0823DDC97504896B87EA743FF19E6FB"><enum>(3)</enum><header>Responsibilities of implementing partner</header><subparagraph id="H5D6D3644A89E49B79F4237AD3CCEAD3A"><enum>(A)</enum><header>Selection of fellows</header><text>The implementing partner, in close coordination with the Department of State and the American Institute in Taiwan, shall—</text><clause id="H0DB2D7578609419CA4C547497D4FABD5"><enum>(i)</enum><text> make efforts to recruit fellowship candidates who reflect the diversity of the United States;</text></clause><clause id="HF3C6933E4E3E4000B062A8C087D7D3BC"><enum>(ii)</enum><text>select fellows for the Program based solely on merit, with appropriate supervision from the Department of State and the American Institute in Taiwan; and</text></clause><clause id="HE0759EBCCDB64F9685057C32C900D09C"><enum>(iii)</enum><text>prioritize the selection of candidates willing to serve a fellowship lasting one year or longer.</text></clause></subparagraph><subparagraph id="H5E96265277494046B99ABB6D4EB1EF6F"><enum>(B)</enum><header>First year</header><text>The implementing partner should provide each fellow in the first year (or shorter duration, as jointly determined by the Department of State and the American Institute in Taiwan for those who are not serving a two-year fellowship) with—</text><clause id="H92706878CE044A73A1418DA613B68049"><enum>(i)</enum><text>intensive Mandarin Chinese language training; and</text></clause><clause id="HA42D46EDC914472B8DABF32BEA735E05"><enum>(ii)</enum><text display-inline="yes-display-inline">courses in the politic, culture, and history of Taiwan, China, and the broader Indo-Pacific.</text></clause></subparagraph><subparagraph id="H66E47EE1832C46358CBB5FDAB4D97393"><enum>(C)</enum><header>Waiver of required training</header><text display-inline="yes-display-inline">The Department of State, in coordination with the American Institute in Taiwan and, as appropriate, the implementing partner, may waive any of the training required under subparagraph (B) to the extent that a fellow has Mandarin Chinese language skills, knowledge of the topic described in subparagraph (B)(ii), or for other related reasons approved by the Department of State and the American Institute in Taiwan. If any of the training requirements are waived for a fellow serving a two-year fellowship, the training portion of his or her fellowship may be shortened to the extent appropriate.</text></subparagraph><subparagraph id="HEC435A17662145A3B4825669B2E7EB16"><enum>(D)</enum><header>Office; staffing</header><text>The implementing partner, in consultation with the Department of State and the American Institute in Taiwan, shall maintain an office and at least one full-time staff member in Taiwan—</text><clause id="HEFB930956EFC4DAC8CB357AE2259A50B"><enum>(i)</enum><text>to liaise with the American Institute in Taiwan and the governing authorities on Taiwan; and </text></clause><clause id="H7DBD3C21E96F46F0A36E8DC7E65C4058"><enum>(ii)</enum><text>to serve as the primary in-country point of contact for the recipients of fellowships under this section and their dependents. </text></clause></subparagraph><subparagraph id="H7763FBD3C8D84BEEA5C389F72F5B9B72"><enum>(E)</enum><header>Other functions</header><text>The implementing partner should perform other functions in association in support of the Program, including logistical and administrative functions, as prescribed by the Department of State and the American Institute in Taiwan. </text></subparagraph></paragraph><paragraph id="H6EC8697B84CA4D82A7E5393A68B62F59"><enum>(4)</enum><header>Noncompliance</header><subparagraph id="H619C9FE9A4F6418A8AB20CFBB4075CB8"><enum>(A)</enum><header>In general</header><text>Any fellow who fails to comply with the requirements under this section shall reimburse the American Institute in Taiwan for—</text><clause id="H665FD24329E34053961B15605D644591"><enum>(i)</enum><text>the Federal funds expended for the fellow’s participation in the fellowship, as set forth in subparagraphs (B) and (C); and</text></clause><clause id="H21F41AF1581640438FA1C4AF9BFE2EB7"><enum>(ii)</enum><text>interest accrued on such funds (calculated at the prevailing rate).</text></clause></subparagraph><subparagraph id="HAB966414D6B54EF4BCBBA1EA3A7CC241"><enum>(B)</enum><header>Full reimbursement</header><text>Any fellow who violates subparagraph (A) or (B) of paragraph (2) shall reimburse the American Institute in Taiwan in an amount equal to the sum of—</text><clause id="H336A04A25C9C41128EF52BDD256871F2"><enum>(i)</enum><text>all of the Federal funds expended for the fellow’s participation in the fellowship; and</text></clause><clause id="H3C2A566A30814FAAA8701B4A72F607F5"><enum>(ii)</enum><text>interest on the amount specified in clause (i), which shall be calculated at the prevailing rate.</text></clause></subparagraph><subparagraph id="H0C238758A20847AFAA905C6A062E342C"><enum>(C)</enum><header>Pro rata reimbursement</header><text>Any fellow who violates paragraph (2)(C) shall reimburse the American Institute in Taiwan in an amount equal to the difference between—</text><clause id="H874D7C9E385A4452A30E4EE047012A0F"><enum>(i)</enum><text>the amount specified in subparagraph (B); and</text></clause><clause id="HA6143869C3F440E39BC318F7D04A07CD"><enum>(ii)</enum><text>the product of—</text><subclause id="HC6D303BAF0214AB1AD7ACCB26162DE65"><enum>(I)</enum><text>the amount the fellow received in compensation during the final year of the fellowship, including the value of any allowances and benefits received by the fellow; multiplied by</text></subclause><subclause id="H9F1F4B24F71B4477B6119F6C3E4393AA"><enum>(II)</enum><text>the percentage of the period specified in paragraph (2)(C) during which the fellow did not remain employed by the United States Government.</text></subclause></clause></subparagraph></paragraph><paragraph id="H87093DE8AFF44F60AC79C069FFAE25E2"><enum>(5)</enum><header>Annual report</header><text>Not later than 90 days after the selection of the first class of fellows under this Act, and annually thereafter for ten years, the Department of State shall offer to brief the appropriate congressional committees regarding the following issues:</text><subparagraph id="HCF7B62E8BBE54515846D0446AF0FFD00"><enum>(A)</enum><text>An assessment of the performance of the implementing partner in fulfilling the purposes of this section.</text></subparagraph><subparagraph id="H617C57922DEC4D01A993A4B1C3C899D4"><enum>(B)</enum><text display-inline="yes-display-inline">The number of applicants each year, the number of applicants willing to serve a fellowship lasting one year or longer, and the number of such applicants selected for the fellowship.</text></subparagraph><subparagraph id="HCB6255EA6D3944C4BD22D1D7B719D147"><enum>(C)</enum><text>The names and sponsoring agencies of the fellows selected by the implementing partner and the extent to which such fellows represent the diversity of the United States.</text></subparagraph><subparagraph id="H7B8E6871EAD5405CBC10A271BAEA04EA"><enum>(D)</enum><text>The names of the parliamentary offices, ministries, other agencies of the governing authorities on Taiwan, and nongovernmental institutions to which each fellow was assigned.</text></subparagraph><subparagraph id="H7E5697042C15422C8C5C91A5A292805A"><enum>(E)</enum><text>Any recommendations, as appropriate, to improve the implementation of the Program, including added flexibilities in the administration of the program.</text></subparagraph><subparagraph id="H5B57D25AC0F74592ABB5EF26416219B3"><enum>(F)</enum><text>An assessment of the Program’s value upon the relationship between the United States and Taiwan or the United States and Asian countries.</text></subparagraph></paragraph><paragraph id="H8DCD96E5CDF14D98AED49C763A973AA6"><enum>(6)</enum><header>Annual financial audit</header><subparagraph id="H69D9566BB2D34F1EA5AB277480E7D9A3"><enum>(A)</enum><header>In general</header><text>The financial records of any implementing partner shall be audited annually in accordance with generally accepted auditing standards by independent certified public accountants or independent licensed public accountants who are certified or licensed by a regulatory authority of a State or another political subdivision of the United States. </text></subparagraph><subparagraph id="H0E1A024E302044E691A859683106A98C"><enum>(B)</enum><header>Location</header><text>Each audit under subparagraph (A) shall be conducted at the place or places where the financial records of the implementing partner are normally kept. </text></subparagraph><subparagraph id="HEA849FCA30CC45D6BF0946A6B6C66C58"><enum>(C)</enum><header>Access to documents</header><text>The implementing partner shall make available to the accountants conducting an audit under subparagraph (A)—</text><clause id="HFDD75C97C70C43E5AC47119702F6B8C9"><enum>(i)</enum><text>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</text></clause><clause id="H568A7BB1AFD0413C99D12EA7334CCF74"><enum>(ii)</enum><text>full facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians.</text></clause></subparagraph><subparagraph id="HB391D09244C2484DAB41E482BDD776FB"><enum>(D)</enum><header>Report</header><clause id="H40061BBE52D44D0781FBA81A89BB0D1D"><enum>(i)</enum><header>In general</header><text>Not later than six months after the end of each fiscal year, the implementing partner shall provide a report of the audit conducted for such fiscal year under subparagraph (A) to the Department of State and the American Institute in Taiwan. </text></clause><clause id="HA0B3576C042946FD83AE1E7895254FE6"><enum>(ii)</enum><header>Contents</header><text>Each audit report shall—</text><subclause id="H04D5347A0018415DA26CD50A401BB144"><enum>(I)</enum><text>set forth the scope of the audit;</text></subclause><subclause id="HB5FAEDBE576F4F93AC2E6A68D3DCE7D9"><enum>(II)</enum><text>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 liabilities, surplus or deficit, with reasonable detail;</text></subclause><subclause id="HD62C55FE916E457485506EFA3DB7F98A"><enum>(III)</enum><text>include a statement of the implementing partner’s income and expenses during the year; and</text></subclause><subclause id="H54F79E758D9D40EB958AD62CDD256E9A"><enum>(IV)</enum><text>include a schedule of—</text><item id="HB388B06C884045F5A05D8BDD69EC0A58"><enum>(aa)</enum><text display-inline="yes-display-inline">all contracts and cooperative agreements requiring payments greater than $5,000; and </text></item><item id="H747F010624ED4F30A911617E73ABCD3A"><enum>(bb)</enum><text>any payments of compensation, salaries, or fees at a rate greater than $5,000 per year. </text></item></subclause></clause><clause id="H91D150449FF84FD2835AC7C27AA0B29C"><enum>(iii)</enum><header>Copies</header><text>Each audit report shall be produced in sufficient copies for distribution to the public.</text></clause></subparagraph></paragraph></subsection><subsection id="HB28D4F2D8AB9458E82CF535383793F60"><enum>(d)</enum><header>Taiwan fellows on detail from Government service</header><paragraph id="HA31D3D2FF04B4B369B74D8FA540F2E82"><enum>(1)</enum><header>In general</header><subparagraph id="H7A53B05F7C6D4A5882B295BA70D36F93" commented="no"><enum>(A)</enum><header>Detail authorized</header><text display-inline="yes-display-inline">With the approval of the Secretary of State, an agency head may detail, for a period of not more than two years, an employee of the agency of the United States Government who has been awarded a fellowship under this Act, to the American Institute in Taiwan for the purpose of assignment to the governing authorities on Taiwan or an organization described in subsection (b)(4)(B)(ii).</text></subparagraph><subparagraph id="H0D10BEEA938947A89FEDA0E858D67C38"><enum>(B)</enum><header>Agreement</header><text display-inline="yes-display-inline">Each detailee shall enter into a written agreement with the Federal Government before receiving a fellowship, in which the fellow shall agree—</text><clause id="H5EC585356FA841EF982386696A21C7A0"><enum>(i)</enum><text display-inline="yes-display-inline">to continue in the service of the sponsoring agency at the end of fellowship for a period of at least four years (or at least two years if the fellowship duration is one year or shorter) unless such detailee is involuntarily separated from the service of such agency; and</text></clause><clause id="H480EBB07AC504F3F8DD96CC50839A5CA"><enum>(ii)</enum><text>to pay to the American Institute in Taiwan any additional expenses incurred by the United States 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.</text></clause></subparagraph><subparagraph id="H44EBE185E14C4AB5BA7B74CCEA1FB5B3" commented="no"><enum>(C)</enum><header>Exception</header><text display-inline="yes-display-inline">The payment agreed to under subparagraph (B)(ii) may not be required of 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 before the effective date of entry into the service of the other agency that payment will be required under this subsection.</text></subparagraph></paragraph><paragraph id="HCFF34FE5EEFA43B1BB465C6DFD290AAA"><enum>(2)</enum><header>Status as Government employee</header><text>A detailee—</text><subparagraph id="HA61142C1196E406592FCB39F18EB67A6"><enum>(A)</enum><text>is deemed, for the purpose of preserving allowances, privileges, rights, seniority, and other benefits, to be an employee of the sponsoring agency;</text></subparagraph><subparagraph id="HC20F64397F9447ECA6A7C1F6028A60C8"><enum>(B)</enum><text>is entitled to pay, allowances, and benefits from funds available to such agency, which is deemed to comply with section 5536 of title 5, United States Code; and</text></subparagraph><subparagraph id="HC8FA2FAE71B84340B6E4282E3019FD3A"><enum>(C)</enum><text display-inline="yes-display-inline">may be assigned to a position with an entity described in subsection (b)(4)(B)(i) if acceptance of such position does not involve—</text><clause id="H250558D6A3E64CE0864267F0B755C7B2"><enum>(i)</enum><text>the taking of an oath of allegiance to another government; or </text></clause><clause id="HB8FCAB8196F84EEEB13E8E06CA3E902E"><enum>(ii)</enum><text>the acceptance of compensation or other benefits from any foreign government by such detailee. </text></clause></subparagraph></paragraph><paragraph id="HE85B5A0C6D3C48DAA42C521A72C58000"><enum>(3)</enum><header>Responsibilities of sponsoring agency</header><subparagraph id="H47CF29A5F2C04D5E9675DF0466438707"><enum>(A)</enum><header>In general</header><text>The agency of the United States Government from which a detailee is detailed should provide the fellow allowances and benefits that are consistent with Department of State Standardized Regulations or other applicable rules and regulations, including—</text><clause id="H0D54126924284406926D5E9FC5018A6E"><enum>(i)</enum><text>a living quarters allowance to cover the cost of housing in Taiwan;</text></clause><clause id="H0B320C1B8C9049A3A0159D249E8E60F4"><enum>(ii)</enum><text>a cost of living allowance to cover any possible higher costs of living in Taiwan;</text></clause><clause id="H3FF21B4F908E4F0D847A3BD3733C4046"><enum>(iii)</enum><text>a temporary quarters subsistence allowance for up to seven days if the fellow is unable to find housing immediately upon arriving in Taiwan;</text></clause><clause id="H6488F8F2B6AC47D1B7715A90AF1EBD34"><enum>(iv)</enum><text>an education allowance to assist parents in providing the fellow’s minor children with educational services ordinarily provided without charge by public schools in the United States;</text></clause><clause id="H2CDCDF2F92BD4B2E9D6066CFDD06C131"><enum>(v)</enum><text>moving expenses to transport personal belongings of the fellow and his or her family in their move to Taiwan, which is comparable to the allowance given for American Institute in Taiwan employees assigned to Taiwan; and</text></clause><clause id="H7C625706A0214673B16344666B5C3AA4"><enum>(vi)</enum><text>an economy-class airline ticket to and from Taiwan for each fellow and the fellow’s immediate family.</text></clause></subparagraph><subparagraph id="H3636468BC14C47328F749567DC1C337B"><enum>(B)</enum><header>Modification of benefits</header><text>The American Institute in Taiwan and its implementing partner, with the approval of the Department of State, may modify the benefits set forth in subparagraph (A) if such modification is warranted by fiscal circumstances. </text></subparagraph></paragraph><paragraph id="H017BC3DD252B427A8082EB165B71F23F"><enum>(4)</enum><header>No financial liability</header><text>The American Institute in Taiwan, the implementing partner, and any governing authorities on Taiwan or nongovernmental entities in Taiwan at which a fellow is detailed during the second year of the fellowship may not be held responsible for the pay, allowances, or any other benefit normally provided to the detailee.</text></paragraph><paragraph id="H0924BE0354644A779F51932679CC419A"><enum>(5)</enum><header>Reimbursement</header><text>Fellows may be detailed under paragraph (1)(A) without reimbursement to the United States by the American Institute in Taiwan.</text></paragraph><paragraph id="HCA51C7880AE847D3B34DAA7598B49EB3"><enum>(6)</enum><header>Allowances and benefits</header><text>Detailees may be paid by the American Institute in Taiwan for the allowances and benefits listed in paragraph (3).</text></paragraph></subsection><subsection id="HE47B3A81E7E54C5C9AC6287E0A0D630E" commented="no"><enum>(e)</enum><header>GAO report</header><text display-inline="yes-display-inline">Not later than one year prior to the sunset of the Program pursuant to subsection (b)(6), the Comptroller General of the United States shall transmit to the Committee on Foreign Relations of the Senate and the Committee on Foreign Affairs of the House of Representatives a report that includes the following:</text><paragraph id="H59F87512A97F45A5871D67FDD7E694B0" commented="no"><enum>(1)</enum><text>An analysis of United States Government participants in the Program, including the number of applicants and the number of fellowships undertaken, the places of employment.</text></paragraph><paragraph id="HC803FF124B1245BEB82BCBFB406A5D68" commented="no"><enum>(2)</enum><text>An assessment of the costs and benefits for participants in the Program and for the United States Government of such fellowships.</text></paragraph><paragraph id="H342B09469190494B9B4930EB19C141B4" commented="no"><enum>(3)</enum><text>An analysis of the financial impact of the fellowship on United States Government offices that have detailed fellows to participate in the Program.</text></paragraph><paragraph id="H05886FF6F4894A5BA25C02E8C594FC23" commented="no"><enum>(4)</enum><text>Recommendations, if any, on how to improve the Program.</text></paragraph></subsection><subsection id="H3FF55559715B4F0CAB12BB19BC5751FA"><enum>(f)</enum><header>Funding</header><paragraph id="H091EA786678C4021A88587279795FBF6"><enum>(1)</enum><header>Authorization of appropriations</header><text>There are authorized to be appropriated to the American Institute in Taiwan—</text><subparagraph id="H5DCD3BB85F6B4A1592548DC933794167"><enum>(A)</enum><text display-inline="yes-display-inline">for fiscal year 2022, $2,900,000, of which $500,000 should be used by an appropriate implementing partner to launch the Program; and</text></subparagraph><subparagraph id="HCE72DBB73A4C4E4CA5F5D5C030CAFFC6"><enum>(B)</enum><text>for fiscal year 2023, and each succeeding fiscal year, $2,400,000.</text></subparagraph></paragraph><paragraph id="H82FC5CA3F14B4C05A8885B82A557D050" commented="no" display-inline="no-display-inline"><enum>(2)</enum><header>Private sources</header><text>The implementing partner selected to implement the Program may accept, use, and dispose of gifts or donations of services or property in carrying out such program, subject to the review and approval of the American Institute in Taiwan.</text></paragraph></subsection></section></legis-body></bill> 

