((a)) ** Program audits** Funds may not be available to the United Nations High Commissioner for Refugees (UNHCR) under this chapter or any other Act unless provision is made for—
((1)) annual program audits to determine the use of UNHCR funds, including the use of such funds by implementing partners; and
((2)) such audits are made available through the Department of State for inspection by the Comptroller General of the United States.
((b)) ** First program audit** The first program audit pursuant to subsection (a)(1) shall begin not later than .June 1, 19861986-06-01