This Act may be cited as the “Mexico Cross-Border Crime Accountability Act”.

(a) In general.—Not later than 180 days after the date of the enactment of this Act, the Secretary of State shall submit to the Committee on Foreign Relations of the Senate and the Committee on Foreign Affairs of the House of Representatives a report with a strategy for United States security assistance to Mexico.

(b) Strategy elements.—The strategy required under subsection (a) shall include the following elements:

(1) A detailed plan for how United States security assistance will—

(A) dismantle transnational criminal networks that traffic illicit drugs, including fentanyl, into the United States and profit from other criminal activities, including pervasive human trafficking and human smuggling, weapons trafficking, cybercrimes, money laundering, and the importation of precursor chemicals to mass-produce illicit drugs;

(B) increase the capacity of Mexico’s military and public security institutions to improve security at Mexico’s northern and southern borders and degrade transnational criminal organizations; and

(C) enhance the institutional capacity of civilian law enforcement, prosecutors, and courts to strengthen rule of law, redress public corruption related to the activities and influence of transnational criminal organizations, and combat impunity.

(2) A detailed summary of projects and activities to implement the goals of the plan described in paragraph (1), including a list of implementing government entities and nongovernmental organizations.

(3) A detailed summary of priorities, baselines, milestones, and performance measures that will be used to assess progress towards goals of the plan described in paragraph (1).

(4) A detailed assessment of previous assistance to Mexico under the Mérida Initiative based on the priorities, baselines, milestones, and performance measures developed pursuant to this Act.

(5) A detailed monitoring and evaluation plan to assess progress towards the goals of the strategy.

(6) A fraud risk assessment for the Department of State’s programs under the Bicentennial Framework for Security, Public Health, and Safe Communities that identifies inherent fraud risks affecting the programs, assesses the likelihood and impact of inherent fraud risks, determines fraud risk tolerance, examines the suitability of existing fraud controls and prioritizes residual fraud risks, and documents the program’s fraud risk profile.

(c) Bilateral cooperation reporting.—The report required under subsection (a) shall include an overview of bilateral cooperation mechanisms and engagements between the United States Government and the Government of Mexico, such as diplomatic engagements, security assistance programs, technical assistance, and other forms of cooperation that advance the priorities described in subsection (b).

(d) Form.—The report and strategy required under subsection (a) shall be submitted in unclassified form, but may include a classified annex.

(e) Briefing.—Not later than 1 year after the date of the submission of the report and strategy required under subsection (a), and annually thereafter for two years, the Secretary of State shall provide to the Committee on Foreign Relations of the Senate and the Committee on Foreign Affairs of the House of Representatives—

(1) a written update on progress towards the goals of the strategy; and

(2) a briefing on the implementation of the strategy.

(f) Rule of construction.—Nothing in this Act may be construed as an authorization for the use of military force against Mexico or any entity within Mexico.