; and (II) that the applicable liabilities are the legal responsibility of the entity that is the subject of the report. (2) Public availability The Under Secretary, through the Office, shall make each report received under paragraph (1) available to the public, which shall include, in addition to the material described in subparagraphs (A), (B), and (C) of that paragraph— (A) the name of the entity for which the attestation that is the subject of the report was performed