; (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) legitimizes the Taliban or other extremist organizations in areas not under the control of the Government of Afghanistan. (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; (v) the Government of Afghanistan is effectively implementing a whole-of-government, anti-corruption strategy that has been endorsed by the High Council on Rule of Law and Anti-Corruption, as agreed to at the Brussels Conference on Afghanistan in October 2016, and is prosecuting individuals alleged to be involved in corrupt or illegal activities in Afghanistan