Accounting Records and Financial Statements

The Government shall at all times keep, or cause to be kept, proper books of record and account in which complete and accurate entries shall be made of all transactions relating to the proceeds of Bonds, the Revenues, and all funds and accounts established pursuant to this Indenture. Such books of record and account shall be available for inspection by the Trustee, the Depositary, any Credit Provider or the Government, as the case may be, and, with respect to such books of record and account maintained by the Trustee and the Depositary, by any Credit Provider or any Bondholder or agent or representative thereof duly authorized in writing, at reasonable hours and under reasonable circumstances. The Government shall provide to any Credit Provider such additional information as may be reasonably requested by such Credit Provider concerning the sources and amounts of Revenues. COL4/6/2022 CH. 22 GENERAL FISCAL POLICIES AND CONTROLS The Government shall file with the Trustee, the Depositary and each Credit Provider, and furnish to each major national investment rating service which initially rated any series of Bonds and to each Bondholder who shall have filed a name and address with the Government or the Trustee for such purpose, within six months after the close of each Fiscal Year so long as any of the Bonds are Outstanding (commencing with the Fiscal Year ending in 1 999, complete financial statements with respect to the Revenues and all funds established pursuant to this Indenture, prepared in accordance with generally accepted accounting principles for governmental entities, covering receipts, disbursements, allocation and application of all Revenues for such Fiscal Year, including a statement of revenues, expenditures and fund balances (covering all of the funds established pursuant to this Indenture), balance sheet and statement of changes in financial position, accompanied by an audit report and opinion of a nationally recognized independent certified public accountant. The Government shall also file with the Trustee, the Depositary and each Credit Provider, and furnish to each major national investment rating service which initially rated any Series of Bonds, within thirty 30 days after receipt of the annual audited financial statement of the Government prepared by the Inspector General of the United States Department of Interior or by an Independent certified public accountant, a copy of such statement.