GAO study, audit, and report

(a) Study The Comptroller General of the United States shall conduct— (1) a study to— (A) identify all Federal assistance programs that provide funds in the form of grants or loans to the United Nations IOM, UNHCR, and UNRWA, including a list of all nongovernmental organizations that received funding under such programs; (B) for each of fiscal years 2021 through 2025, identify the total amount of funds provided to IOM, UNHCR, and UNRWA, including the amount provided under each Federal assistance program identified under paragraph (1); (C) identify any restrictions under each Federal assistance program identified under paragraph (1) regarding such funding; and (D) assess and specify the amount of funds IOM, UNHCR, and UNRWA should repay to the United States Government; and (2) an audit of the Department of State’s Refugee Travel Loan Program. (b) Report Not later than 180 days after the date of the enactment of this Act, the Comptroller General shall submit to Congress a report that contains the results of the study and audit required by subsection (a).