Common use of Accounting and Financial Reporting Clause in Contracts

Accounting and Financial Reporting. 7.1 The Trustee shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 The Trustee shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 The Trustee shall provide to the Donors, within six (6) months following the end of each Trustee fiscal year, an annual single audit report, comprising: (a) a management assertion together with an attestation from the Trustee’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b) a combined financial statement for all cash-based trust funds together with the Trustee’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the Trustee. 7.4 If a Donor wishes to request, on an exceptional basis, a financial statement audit by the Trustee’s external auditors of the Trust Fund, the Donor and the Trustee shall first consult as to whether such an external audit is necessary. The Trustee and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee with respect to such audit, shall be paid by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 5.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions DFSP Funds deposited in the Trust Fund Donor’s DFSP funds account and disbursements to Partner Entities made therefrom. 7.2 5.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions DFSP Funds via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions DFSP Funds will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 5.3. The Trustee Bank shall provide to the DonorsDonor, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 5.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust FundDonor’s DFSP Funds, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the most appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 6.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 6.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 6.5. The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipients pursuant to the Grant Agreements.

Accounting and Financial Reporting. 7.1 6.1 The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2 The Trustee Bank shall furnish to the Donors Contributors current financial information relating to receipts, disbursements and fund balance in United States dollars Dollars of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars Dollars of the Trust Fund with respect to the Contributions will be made available to the Donors Contributors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3 The Trustee Bank shall provide to the DonorsContributors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 6.4 If a Donor Contributor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor Contributor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor Contributor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting DonorContributor. 7.5 The Trustee 6.5 Upon a Contributor’s request, the Bank shall furnish the Steering Committee and each Donor with: (a) provide such Contributor with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipients pursuant to the Grant Agreements and from the Additional Delivery Partners pursuant to the Transfer Agreements.

Accounting and Financial Reporting. 7.1 9.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 9.2. The Trustee Bank shall furnish to the Donors Donor current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors Donor via the World Bank’s Trust Funds Donor Center secure website. 7.3 9.3. The Trustee Bank shall provide to the DonorsDonor, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 9.4. If a the Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 9.5. The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipient pursuant to the Grant Agreement.

Accounting and Financial Reporting. 7.1 3.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 3.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website'Development Partner Center' website which will be updated quarterly. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors via the World Bank’s Trust Funds Donor Center secure 'Development Partner Center' website. 7.3 3.3. The Trustee Bank shall provide to the DonorsDonors via the 'Development Partner Center' website, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (ai) a management assertion report together with an attestation audit opinion from the Trustee’s Bank's external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-based trust funds together with the Trustee’s Bank's external auditor’s 's opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 3.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the Trustee’s Bank's external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid borne by the requesting Donor. 7.5 3.5. The Trustee Bank shall furnish make available to the Steering Committee and each Donor with: (a) Donors copies of all unaudited or audited financial reports; statements and auditors' reports received by the Bank from Recipients pursuant to any Grant Agreements (bas defined below) any other relevant financial information received from in accordance with the Partner EntitiesBank's Access to Information Policy.

Accounting and Financial Reporting. 7.1 6.1. The Trustee shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities transfers made therefrom. 7.2 The 6.2. For so long as any resources remain in the Trust Fund, the Trustee shall report to the CEO quarterly on the status of resources in the Trust Fund. Unless otherwise agreed between the Council and the Trustee, the Trustee shall annually furnish to the Donors current financial information relating to receiptsCouncil a report on the receipts on, disbursements transfers from and fund balance in United States dollars of the Trust Fund with respect to in the Contributions via the World Bank’s Trust Funds Donor Center secure websiteHolding Currency. 6.3. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receiptsreceipts in, disbursements transfers from and fund balance in United States dollars of the Trust Fund with respect to in the Contributions will Holding Currency shall be made available to the Donors via the World Bank’s Trust Funds Donor Center secure websiteContributors. 7.3 6.4. The Trustee shall provide to the Donorsmake publicly available, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (ai) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-cash- based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the Trustee. 7.4 6.5. If a Donor the Council or an individual Contributor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor Council, or such Contributor, as the case may be, and the Trustee shall first consult as to whether such an external audit is necessary. The Trustee and the Donor Council or the Contributor, as applicable, shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee with respect to such audit, shall be paid borne by the Trust Fund, applied against each Program Account on a pro rata basis, if the audit was requested by the Council, or by the requesting DonorContributor if the audit was requested by the Contributor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 The Trustee shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 The Trustee shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 The Trustee shall provide to the Donors, within six (6) months following the end of each Trustee fiscal year, an annual single audit report, comprising: (a) a management assertion together with an attestation from the Trustee’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and and (b) a combined financial statement for all cash-based trust funds together with the Trustee’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the Trustee. 7.4 If a Donor wishes to request, on an exceptional basis, a financial statement audit by the Trustee’s external auditors of the Trust Fund, the Donor and the Trustee shall first consult as to whether such an external audit is necessary. The Trustee and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee with respect to such audit, shall be paid by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 6.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 6.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 6.5. The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipient pursuant to each Grant Agreement.

Accounting and Financial Reporting. 7.1 3.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 3.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Development Partner Center secure websitewebsite which will be updated quarterly. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors via the World Bank’s Trust Funds Donor Development Partner Center secure website. 7.3 3.3. The Trustee Bank shall provide to the DonorsDonors via the Development Partner Center website, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (ai) a management assertion report together with an attestation audit opinion from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 3.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid borne by the requesting Donor. 7.5 3.5. The Trustee Bank shall furnish make available to the Steering Committee and each Donor with: (a) Donors copies of all unaudited or audited financial reports; statements and auditors’ reports received by the Bank from Recipients pursuant to any Grant Agreements (bas defined below) any other relevant financial information received from in accordance with the Partner EntitiesBank’s Access to Information Policy.

Accounting and Financial Reporting. 7.1 3.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 3.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website'Development Partner Center' website which will be updated quarterly. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors via the World Bank’s Trust Funds Donor Center secure 'Development Partner Center' website. 7.3 3.3. The Trustee Bank shall provide to the DonorsDonors via the 'Development Partner Center' website, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (ai) a management assertion report together with an attestation audit opinion from the Trustee’s Bank's external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-based trust funds together with the Trustee’s Bank's external auditor’s 's opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 3.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the Trustee’s Bank's external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid borne by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 4.1 The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 4.2 The Trustee Bank shall furnish to the Donors Donor current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors Donor via the World Bank’s Trust Funds Donor Center secure website. 7.3 4.3 The Trustee Bank shall provide to the DonorsDonor via the World Bank’s Trust Fund Donor Center secure website, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (ai) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-cash- based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 4.4 If a the Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid borne by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 3.1 The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 3.2 The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure websitewebsite which will be updated quarterly. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 3.3 The Trustee Bank shall provide to the DonorsDonors via the World Bank’s Trust Fund Donor Center secure website, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (ai) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 3.4 If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid borne by the requesting Donor. 7.5 3.5 The Trustee Bank shall furnish make available to the Steering Committee and each Donor with: (a) Donors copies of all unaudited or audited financial reports; statements and auditors’ reports received by the Bank from Recipients pursuant to any Grant Agreements (bas defined below) any other relevant financial information received from in accordance with the Partner EntitiesBank’s Access to Information Policy.]

Accounting and Financial Reporting. 7.1 6.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 6.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 6.5. The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipients pursuant to the Grant Agreements.

Accounting and Financial Reporting. 7.1 6.1. The Trustee shall Bank will maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2. The Trustee shall Bank will furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3. The Trustee shall Bank will provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall will be borne by the TrusteeBank. 7.4 6.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee shall Bank will first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall will agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee shall Bank will arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall will be paid by the requesting Donor. 7.5 6.5. The Trustee shall furnish Bank will provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipient pursuant to each Grant Agreement.

Accounting and Financial Reporting. 7.1 6.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 6.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 6.5. The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipient pursuant to each Grant Agreement.

Accounting and Financial Reporting. 7.1 10.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 10.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 10.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 10.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 10.5. The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipients pursuant to the Grant Agreements.

Accounting and Financial Reporting. 7.1 5.1. The Trustee shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities transfers made therefrom. 7.2 The 5.2. Unless otherwise agreed between the Governing Board and the Trustee, the Trustee shall annually furnish to the Donors current financial information relating to receiptsGoverning Board a report on the receipts on, disbursements transfers from and fund balance in United States dollars of the Trust Fund with respect to in the Contributions via the World Bank’s Trust Funds Donor Center secure websiteHolding Currency. 5.3. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receiptsreceipts in, disbursements transfers from and fund balance in United States dollars of the Trust Fund with respect to in the Contributions will Holding Currency shall be made available to the Donors via the World Bank’s Trust Funds Donor Center secure websiteContributors. 7.3 5.4. The Trustee shall provide to the Donorsmake publicly available, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (ai) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-cash- based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the Trustee. 7.4 5.5. If a Donor the Governing Board or an individual Contributor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor Governing Board or such Contributor, as the case may be, and the Trustee shall first consult as to whether such an external audit is necessary. The Trustee and the Donor Governing Board or the Contributor, as applicable, shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee with respect to such audit, shall be paid borne by the Trust Fund if the audit was requested by the Governing Board, or by the requesting DonorContributor if the audit was requested by the Contributor. 7.5 5.6. The Trustee shall furnish Contributors acknowledge and agree that the Steering Committee provision of any financial statements and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received progress reports from the Partner EntitiesImplementing Entities is the responsibility of the respective Implementing Entity.

Accounting and Financial Reporting. 7.1 3.1 The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 3.2 The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Development Partner Center secure websitewebsite11 which will be updated quarterly. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors via the Development Partner Center website. 3.3 The Bank shall provide to the Donors via the World Bank’s Trust Funds Fund Donor Center secure website. 7.3 The Trustee shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (ai) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 3.4 If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid borne by the requesting Donor. 7.5 3.5 The Trustee Bank shall furnish make available to the Steering Committee and each Donor with: (a) Donors copies of all unaudited or audited financial reports; statements and auditors’ reports received by the Bank from Recipients pursuant to any Grant Agreements (bas defined below) any other relevant financial information received from in accordance with the Partner EntitiesBank’s Access to Information Policy.] 12

Accounting and Financial Reporting. 7.1 6.1. The Trustee shall Bank will maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2. The Trustee shall Bank will furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3. The Trustee shall Bank will provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall will be borne by the TrusteeBank. 7.4 6.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee shall Bank will first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall will agree on the appropriate scope and terms of reference of such audit. Following agreement arrangement on the scope and terms of reference, the Trustee shall Bank will arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall will be paid by the requesting Donor. 7.5 6.5. The Trustee shall furnish Bank will provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipients pursuant to the Grant Agreements.

Accounting and Financial Reporting. 7.1 5.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 5.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 5.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 5.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 8.1 The Trustee shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund GRIF account and disbursements to Partner Entities made therefrom. 7.2 8.2 The Trustee shall furnish to the Donors Contributors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund with respect to the Contributions GRIF via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund GRIF have been satisfied and the Trust Fund GRIF has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund with respect to the Contributions GRIF will be made available to the Donors Contributors via the World Bank’s Trust Funds Donor Contributor Center secure website. 7.3 8.3 The Trustee shall provide to the DonorsContributors, within six (6) months following the end of each Trustee fiscal year, an annual single audit report, comprising: (a) a management assertion together with an attestation from the Trustee’s external auditors concerning the adequacy of internal control over cash-cash- based financial reporting for all cash-based trust funds as a whole; and (b) a combined financial statement for all cash-based trust funds together with the Trustee’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the Trustee. 7.4 8.4 If a Donor Contributor wishes to request, on an exceptional basis, a financial statement audit by the Trustee’s external auditors of the Trust FundGRIF, the Donor Contributor and the Trustee shall first consult as to whether such an external audit is necessary. The Trustee and the Donor Contributor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee with respect to such audit, shall be paid by the requesting DonorContributor. 7.5 8.5 The Trustee shall furnish the Steering Committee and each Donor Contributor with: (a) copies of all unaudited or audited financial reportsreports received from the Partner Entities; and (b) any other relevant financial information received from the Partner Entities. The Trustee shall also furnish the Steering Committee the information and reports referred to in Sections 8.2. and 8.3.

Accounting and Financial Reporting. 7.1 8.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 8.2. The Trustee Bank shall furnish to the Donors Donor current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors Donor via the World Bank’s Trust Funds Donor Center secure website. 7.3 8.3. The Trustee Bank shall provide to the DonorsDonor, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 8.4. If a the Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 6.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 6.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 6.5. The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipients pursuant to the Grant Agreements.

Accounting and Financial Reporting. 7.1 5.1. The Trustee shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities transfers made therefrom. 7.2 The 5.2. Unless otherwise agreed between the Governing Board and the Trustee, the Trustee shall annually furnish to the Donors current financial information relating to receiptsGoverning Board a report on the receipts on, disbursements transfers from and fund balance in United States dollars of the Trust Fund with respect to in the Contributions via the World Bank’s Trust Funds Donor Center secure websiteHolding Currency. 5.3. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receiptsreceipts in, disbursements transfers from and fund balance in United States dollars of the Trust Fund with respect to in the Contributions will Holding Currency shall be made available to the Donors via the World Bank’s Trust Funds Donor Center secure websiteContributors. 7.3 5.4. The Trustee shall provide to the Donorsmake publicly available, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: : (ai) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-cash- based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the Trustee. 7.4 5.5. If a Donor the Governing Board or an individual Contributor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor Governing Board or such Contributor, as the case may be, and the Trustee shall first consult as to whether such an external audit is necessary. The Trustee and the Donor Governing Board or the Contributor, as applicable, shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee with respect to such audit, shall be paid borne by the Trust Fund if the audit was requested by the Governing Board, or by the requesting DonorContributor if the audit was requested by the Contributor. 7.5 5.6. The Trustee shall furnish Contributors acknowledge and agree that the Steering Committee provision of any financial statements and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received progress reports from the Partner EntitiesImplementing Entities is the responsibility of the respective Implementing Entity.

Accounting and Financial Reporting. 7.1 6.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 6.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 6.5. The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipients pursuant to the Grant Agreements.

Accounting and Financial Reporting. 7.1 3.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 3.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Development Partner Center secure websitewebsite which will be updated quarterly. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors via the World Bank’s Trust Funds Donor Development Partner Center secure website. 7.3 3.3. The Trustee Bank shall provide to the DonorsDonors via the Development Partner Center website, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising of: (ai) a management assertion report together with an attestation audit opinion from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 3.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid borne by the requesting Donor. 7.5 3.5. The Trustee Bank shall furnish make available to the Steering Committee and each Donor with: (a) Donors copies of all unaudited or audited financial reports; statements and auditors’ reports received by the Bank from Recipients pursuant to any Grant Agreements (bas defined below) any other relevant financial information received from in accordance with the Partner EntitiesBank’s Access to Information Policy.

Accounting and Financial Reporting. 7.1 9.1. The Trustee shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities transfers made therefrom. 7.2 The 9.2. Unless otherwise agreed between the Trustee and the System Management Office (following the System Management Office’s consultation with the System Council and the System Management Board, as appropriate), the Trustee shall furnish provide a quarterly report to the Donors current financial information relating to receiptsSystem Management Office and the Funders on the receipts in, disbursements transfers from and fund balance in United States dollars of the Trust Fund with respect in the relevant Holding Currency. The System Management Office shall forward such report to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied System Council and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund with respect to the Contributions will be made System Management Board. The System Organization shall also make such report available to the Donors via the World Bank’s Trust Funds Donor Center secure on its website. 7.3 9.3. The Trustee shall provide to the DonorsSystem Management Office and the Funders, within six (6) months following the end of each Trustee World Bank fiscal year, an annual single audit report, comprising: (a) a management assertion together with an attestation from the TrusteeWorld Bank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b) a combined financial statement for all cash-based trust funds together with the TrusteeWorld Bank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeWorld Bank. 7.4 9.4. If the System Council or a Donor Funder wishes to request, on an exceptional basis, a financial statement audit by the Trustee’s external auditors of the Trust Fund, the Donor and the Trustee shall first consult with the System Council or as the case may be, the Funder, as to whether such an external audit is necessary. The Trustee , and the Donor shall may agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee shall arrange for such external audit. The ; provided that the costs of any such audit, including the internal costs of the Trustee with respect to such audit, shall be paid borne by the Window 1 of the Trust Fund (if requested by the System Council) or the requesting DonorFunder, as applicable. 7.5 9.5. The Trustee shall furnish the Steering Committee System Management Office, in the manner and each Donor with: (a) copies frequency agreed between the System Management Office and the Trustee, with relevant information with respect to the Trust Fund, as may be agreed in writing between the System Management Office and the Trustee from time to time. The System Management Office may forward such information to the System Council and the System Management Board, as appropriate. 9.6. For the avoidance of all unaudited or audited doubt, the Trustee shall not be responsible for provision of financial reports; and (b) any other relevant financial information received statements with respect to use of funds transferred from the Partner EntitiesTrust Fund.

Accounting and Financial Reporting. 7.1 4.1 The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 4.2 The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 4.3 The Trustee Bank shall provide to the DonorsDonors via the World Bank’s Trust Fund Donor Center secure website, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: (ai) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and and (bii) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 4.4 If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid borne by the requesting Donor. 7.5 4.5 The Trustee Bank shall furnish make available to the Steering Committee and each Donor with: (a) Donors copies of all unaudited or audited financial reports; statements and auditors’ reports received by the Bank from Recipients pursuant to any Grant Agreements (bas defined below) any other relevant financial information received from in accordance with the Partner EntitiesBank’s Access to Information Policy.]

Accounting and Financial Reporting. 7.1 7.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 7.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 7.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-cash- based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 7.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 7.5. The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipient(s) pursuant to the Grant Agreement(s).

Accounting and Financial Reporting. 7.1 3.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 3.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Development Partner Center secure websitewebsite which will be updated quarterly. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors via the World Bank’s Trust Funds Donor Development Partner Center secure website. 7.3 3.3. The Trustee Bank shall provide to the DonorsDonors via the Development Partner Center secure website, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (ai) a management assertion together with an attestation from the Trustee’s WBG's external auditors concerning the adequacy of internal control internai contro I over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-based trust funds together with the Trustee’s Bank's external auditor’s ' s opinion thereon. The cost of the single audit shall be borne bome by the TrusteeWBG. 7.4 3.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the Trustee’s WBG's external auditors of the ofthe Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external extemal audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference ofreference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external extemal audit. The costs of any such audit, including the internal internai costs of the Trustee Participating WBG Organizations with respect to such audit, shall be paid bome by the requesting Donor. 7.5 3.5. The Trustee Bank shall furnish make available to the Steering Committee and each Donor with: (a) Donors copies of all unaudited or audited financial reports; statements and auditors' reports received by the Bank from Recipients pursuant to any Grant Agreements (bas defined below) any other relevant financial information received from in accordance with the Partner EntitiesBank's Access to Information Policy.

Accounting and Financial Reporting. 7.1 6.1 The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2 The Trustee Bank shall furnish to the Donors Donor current financial information relating to receipts, disbursements and fund balance the Trust Fund in United States dollars of the Trust Fund Dollars with respect to the Contributions Contribution funds via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the this Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance the Trust Fund in United States dollars of the Trust Fund Dollars with respect to the Contributions Contribution funds will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3 The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: (a) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b) a combined financial statement for all cash-based trust funds together with the Trustee’s external auditor’s opinion thereon. The cost of the single audit such attestations shall be borne by the TrusteeBank. 7.4 6.4 If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust FundFund established under this Agreement, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the most appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 6.5 The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipients pursuant to the terms of the relevant Grant Agreement or Disbursement Agreement upon request.

Accounting and Financial Reporting. 7.1 5.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 5.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 5.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 5.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 7.1. The Trustee World Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 7.2. The Trustee World Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 7.3. The Trustee World Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeWorld Bank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeWorld Bank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeWorld Bank. 7.4 7.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeWorld Bank’s external auditors of the Trust Fund, the Donor and the Trustee World Bank shall first consult as to whether such an external audit is necessary. The Trustee World Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee World Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee World Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 7.5. The Trustee World Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the World Bank from the Partner Entities.Recipients pursuant to the Grant Agreements

Accounting and Financial Reporting. 7.1 6.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Dollars with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the this Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Dollars with respect to the Contributions will be made available to the Donors Donor via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s auditors’ opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 6.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 6.5. The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipients pursuant to the Grant Agreements.

Accounting and Financial Reporting. 7.1 9.1. The Trustee shall Bank will maintain separate records and ledger accounts in respect of the Contributions Contribution deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 9.2. The Trustee shall Bank will furnish to the Donors Donor current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions Contribution via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions Contribution will be made available to the Donors Donor via the World Bank’s Trust Funds Donor Center secure website. 7.3 9.3. The Trustee shall Bank will provide to the DonorsDonor, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall will be borne by the TrusteeBank. 7.4 9.4. If a the Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee shall Bank will first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall will agree on the appropriate scope and terms of reference of such audit. Following agreement Arrangement on the scope and terms of reference, the Trustee shall Bank will arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall will be paid by the requesting Donor. 7.5 9.5. The Trustee shall furnish Bank will provide the Steering Committee and each Donor with: (a) with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipient pursuant to the Grant Agreement.

Accounting and Financial Reporting. 7.1 6.1 The Trustee Bank shall maintain separate records and ledger accounts in with respect of to the Contributions deposited in the Trust Fund trust fund account and disbursements to Partner Entities made therefrom. 7.2 6.2 The Trustee Bank shall furnish provide the Donor access to the Donors current financial information relating to receipts, disbursements and the trust fund balance in United States dollars of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities to be met by the Administrator (including any obligations to UNODC under the Transfer Agreement) under the StAR Trust Fund have been satisfied and the StAR Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the StAR Trust Fund with respect to the Contributions will be made available to the Donors Donor via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3 The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: (a) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b) a combined financial statement for all cash-based trust funds together with the Trustee’s external auditor’s opinion thereon. The cost of the single audit such attestations shall be borne by the TrusteeBank. 7.4 6.4 If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the StAR Trust FundFund with respect to the Contributions, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the most appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 6.5 The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited financial statements and auditors’ reports received by the Bank from Recipients pursuant to the Bank Grant Agreements. 6.6 For UNODC-Managed Activities, UNODC shall (under the terms of the Transfer Agreement) provide on an annual basis, copies of all financial statements and auditors’ reports, in accordance with UNODC’s policies and procedures to the StAR Secretariat, subject to paragraph 1.6 in this Annex, for distribution to the Donors. 6.7 Upon request by the Donor to review or audited financial reportsevaluate activities financed by the StAR Trust Fund, the Donor, the Bank, and UNODC shall agree on the most appropriate scope and conduct of such review or evaluation; provided that any information provided by the Bank and (b) UNODC shall be consistent with their respective policies and procedures. All associated costs will be borne by the Donor, unless otherwise agreed. It is understood that any such review or evaluation will not constitute a financial, compliance or other relevant financial information received from audit of the Partner EntitiesStAR Trust Fund or any Transferred Amounts.

Accounting and Financial Reporting. 7.1 9.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions Contribution deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 9.2. The Trustee Bank shall furnish to the Donors Donor current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund with respect to the Contributions Contribution via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund with respect to the Contributions Contribution will be made available to the Donors Donor via the World Bank’s Trust Funds Donor Center secure website. 7.3 9.3. The Trustee Bank shall provide to the DonorsDonor, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 9.4. If a the Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 9.5. The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipient pursuant to the Grant Agreement.

Accounting and Financial Reporting. 7.1 3.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 3.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Development Partner Center secure websitewebsite which will be updated quarterly. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors via the World Bank’s Trust Funds Donor Development Partner Center secure website. 7.3 3.3. The Trustee Bank shall provide to the DonorsDonors via the Development Partner Center website, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: : (ai) a management assertion report together with an attestation audit opinion from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 3.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid borne by the requesting Donor. 7.5 3.5. The Trustee Bank shall furnish make available to the Steering Committee and each Donor with: (a) Donors copies of all unaudited or audited financial reports; statements and auditors’ reports received by the Bank from Recipients pursuant to any Grant Agreements (bas defined below) any other relevant financial information received from in accordance with the Partner EntitiesBank’s Access to Information Policy.

Accounting and Financial Reporting. 7.1 3.1 The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 3.2 The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Development Partner Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors via the World Bank’s Trust Funds Donor Development Partner Center secure website. 7.3 3.3 The Trustee Bank shall provide to the DonorsDonors via the Development Partner Center website, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (ai) a management assertion report together with an attestation audit opinion from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 3.4 If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid borne by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 7.01. The Trustee shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities transfers made therefrom. 7.2 7.02. The Trustee shall furnish to the Donors current Fund Board, through the Secretariat, annual (or at any other frequency agreed between the Fund Board and the Trustee) financial information relating to receipts, disbursements and fund balance in United States dollars reports of the Trust Fund with respect to on the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closedreceipts in, the final financial information relating to receipts, disbursements transfers from and fund balance in United States dollars of the Trust Fund with respect to in the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure websiterelevant Holding Currency. 7.3 The 7.03. Unless otherwise agreed by the Fund Board and the Trustee, the Trustee shall provide to the DonorsFund Board, within six (6) months following the end of each Trustee World Bank fiscal year, an annual single audit report, comprising: : (a) a management assertion report together with an attestation audit opinion from the TrusteeWorld Bank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-based trust funds together with the TrusteeWorld Bank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeWorld Bank. 7.4 7.04. If the Fund Board or a Donor Contributor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeWorld Bank’s external auditors of the Trust Fund, the Donor and the Trustee shall first consult with the Fund Board or, as the case may be, the Contributor as to whether such an external audit is necessary. The Trustee , and the Donor shall may agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee with respect to such audit, shall be paid borne by the Trust Fund (if requested by the Fund Board) or the requesting DonorContributor if the audit was requested by the Contributor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 6.1. The Trustee IBRD shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund trust fund account and disbursements to Partner Entities made therefrom. 7.2 6.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee IBRD’s fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 6.4. The IBRD shall also provide the Donors with copies of all financial statements and auditors’ reports received by the IBRD from the Recipients pursuant to the Grant Agreements. 6.5. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeIBRD’s external auditors of the Trust Fundtrust fund established under this Agreement, the Donor and the Trustee IBRD shall first consult as to whether on such an external audit is necessaryaudit. The Trustee IBRD and the Donor shall agree on the most appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee IBRD shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee IBRD with respect to such audit, shall be paid by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 . The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Development Partner Center secure websitewebsite which will be updated quarterly. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors via the World Bank’s Trust Funds Donor Development Partner Center secure website. 7.3 . The Trustee Bank shall provide to the DonorsDonors via the Development Partner Center website, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (ai) a management assertion report together with an attestation audit opinion from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the Trustee. 7.4 Bank. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid borne by the requesting Donor. 7.5 . The Trustee Bank shall furnish make available to the Steering Committee and each Donor with: (a) Donors copies of all unaudited or audited financial reports; statements and auditors’ reports received by the Bank from Recipients pursuant to any Grant Agreements (bas defined below) any other relevant financial information received from in accordance with the Partner EntitiesBank’s Access to Information Policy.

Accounting and Financial Reporting. 7.1 6.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 6.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 6.5. The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipient[s] pursuant to the Grant Agreements.

Accounting and Financial Reporting. 7.1 6.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 6.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 6.5. The Trustee Bank shall furnish provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipient pursuant to the Grant Agreement.

Accounting and Financial Reporting. 7.1 6.1. The Trustee shall Bank will maintain separate records and ledger accounts in respect of the Contributions deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 6.2. The Trustee shall Bank will furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 6.3. The Trustee shall Bank will provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall will be borne by the TrusteeBank. 7.4 6.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee shall Bank will first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall will agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee shall Bank will arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall will be paid by the requesting Donor. 7.5 6.5. The Trustee shall furnish Bank will provide the Steering Committee and each Donor with: (a) Donors with copies of all unaudited or audited financial reports; statements and (b) any other relevant financial information auditors’ reports received by the Bank from the Partner EntitiesRecipients pursuant to the Grant Agreements.

Accounting and Financial Reporting. 7.1 3.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 3.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Development Partner Center secure websitewebsite which will be updated quarterly. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors via the World Bank’s Trust Funds Donor Development Partner Center secure website. 7.3 3.3. The Trustee Bank shall provide to the DonorsDonors via the Development Partner Center secure website, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (ai) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 3.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid borne by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 8.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Donors’ Contributions deposited in the Trust Fund trust fund account and disbursements to Partner Entities made therefrom. 7.2 8.2. The Trustee Bank shall furnish to the Donors Donor current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund with respect to the Contributions Contribution funds via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under of the Trust Fund have been satisfied and the Trust Fund has been closedfinal disbursement date specified in paragraph 10.1, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund with respect to the Contributions will Contribution funds shall be made available to the Donors Donor via the World Bank’s Trust Funds Donor Center secure website. 7.3 8.3. The Trustee Bank shall provide to the Donors, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: (a) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b) a combined financial statement for all cash-based trust funds together with the Trustee’s external auditor’s opinion thereon. The cost of the single audit such attestations shall be borne by the TrusteeBank. 7.4 8.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fundtrust fund established under this Agreement, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the most appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 5.1. The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions DFSP Funds deposited in the Trust Fund Donor’s DFSP funds account and disbursements to Partner Entities made therefrom. 7.2 5.2. The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions DFSP Funds via the World Bank’s Trust Funds Donor Center secure website. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars the holding currency of the Trust Fund with respect to the Contributions DFSP Funds will be made available to the Donors via the World Bank’s Trust Funds Donor Center secure website. 7.3 5.3. The Trustee Bank shall provide to the DonorsDonor, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: (a1) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (b2) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 5.4. If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust FundDonor’s DFSP Funds, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the most appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.

Accounting and Financial Reporting. 7.1 3.1 The Trustee Bank shall maintain separate records and ledger accounts in respect of the Contributions funds deposited in the Trust Fund account and disbursements to Partner Entities made therefrom. 7.2 3.2 The Trustee Bank shall furnish to the Donors current financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions via the World Bank’s Trust Funds Donor Development Partner Center secure websitewebsite which will be updated quarterly. Within six (6) months after all commitments and liabilities under the Trust Fund have been satisfied and the Trust Fund has been closed, the final financial information relating to receipts, disbursements and fund balance in United States dollars of the Trust Fund Holding Currency with respect to the Contributions will shall be made available to the Donors via the World Bank’s Trust Funds Donor Development Partner Center secure website. 7.3 3.3 The Trustee Bank shall provide to the DonorsDonors via the Development Partner Center website, within six (6) months following the end of each Trustee Bank fiscal year, an annual single audit report, comprising: comprising (ai) a management assertion together with an attestation from the TrusteeBank’s external auditors concerning the adequacy of internal control over cash-based financial reporting for all cash-based trust funds as a whole; and (bii) a combined financial statement for all cash-based trust funds together with the TrusteeBank’s external auditor’s opinion thereon. The cost of the single audit shall be borne by the TrusteeBank. 7.4 3.4 If a Donor wishes to request, on an exceptional basis, a financial statement audit by the TrusteeBank’s external auditors of the Trust Fund, the Donor and the Trustee Bank shall first consult as to whether such an external audit is necessary. The Trustee Bank and the Donor shall agree on the appropriate scope and terms of reference of such audit. Following agreement on the scope and terms of reference, the Trustee Bank shall arrange for such external audit. The costs of any such audit, including the internal costs of the Trustee Bank with respect to such audit, shall be paid borne by the requesting Donor. 7.5 The Trustee shall furnish the Steering Committee and each Donor with: (a) copies of all unaudited or audited financial reports; and (b) any other relevant financial information received from the Partner Entities.