; (ii) cannot be sustained, as appropriate, by the Government of Afghanistan or another Afghan entity; (iii) is not regularly accessible for the purposes of conducting effective oversight in accordance with applicable Federal statutes and regulations; (iv) initiates any new, major infrastructure development; or (v) is conducted in areas where project and resource disbursement monitoring cannot be performed, unless the Secretary of State, in consultation with the Administrator of the United States Agency for International Development, certifies to the Committees on Appropriations that to do so is in the national security interest of the United States, and submits a report to such Committees describing such interest, including how such project or activity does not legitimize the Taliban or other extremist organizations. (B) Certification and report Prior to the initial obligation of funds made available by this Act under the headings Economic Support Fund and International Narcotics Control and Law Enforcement for assistance for the central Government of Afghanistan, the Secretary of State shall certify and report to the Committees on Appropriations, after consultation with the Government of Afghanistan, that— (i) goals and benchmarks for the specific uses of such funds have been established by the Governments of the United States and Afghanistan; (ii) conditions are in place that increase the transparency and accountability of the Government of Afghanistan for funds obligated under the New Development Partnership or other incentive-based programs; (iii) the Government of Afghanistan is implementing laws and policies to govern democratically and protect the rights of individuals, civil society, and the media; (iv) the Government of Afghanistan is taking consistent steps to protect and advance the rights of women and girls in Afghanistan