(a) Limitation Beginning three years after September 30, 1996 , the Secretary of the Treasury shall instruct the United States Executive Director of each international financial institution to use the voice and vote of the United States to oppose any loan or other utilization of the funds of their respective institution, other than to address basic human needs, for the government of any country which the Secretary of the Treasury determines— (1) does not have in place a functioning system for reporting to civilian authorities audits of receipts and expenditures that fund activities of the armed forces and security forces; (2) has not provided to the institution information about the audit process requested by the institution. (b) “International financial institution” defined For purposes of this section, the term “ international financial institution ” shall include the institutions identified in section 532(b) of this Act. ( Pub. L. 104–208, div. A, title I, § 101(c) [title V, § 576] , Sept. 30, 1996 , 110 Stat. 3009–121 , 3009–168; Pub. L. 105–118, title V, § 572 , Nov. 26, 1997 , 111 Stat. 2430 .) Editorial Notes References in Text Section 532(b) of this Act, referred to in subsec. (b), is section 532(b) of Pub. L. 104–208 , div. A, title I, § 101(c) [title V], Sept. 30, 1996 , 110 Stat. 3009–121 , 3009–152, which is not classified to the Code. Amendments 1997—Subsec. (a)(1). Pub. L. 105–118, § 572(a) , amended par. (1) generally. Prior to amendment, par. (1) read as follows: “does not have in place a functioning system for a civilian audit of all receipts and expenditures that fund activities of the armed forces and security forces;”. Subsec. (a)(2). Pub. L. 105–118, § 572(b) , amended par. (2) generally. Prior to amendment, par. (2) read as follows: “has not provided a summary of a current audit to the institution.”