Guam § 6 - Accounting Records and Financial Statements.

§ 6. 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

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.