Before proceeding with today’s article, we would like to comment on the exchanges between Chartered Accountant and Attorney-at-law Christopher Ram, and the Attorney General in relation to the apparent overstatement of the balance on the Natural Resource Fund (NRF) account. We have had detailed discussions with Mr. Ram, and we have revisited the Article 15 (4) of the 2016 Petroleum Sharing Agreement between the Government of Guyana and ExxonMobil’s subsidiaries. That sub-article clearly states that the Government’s share of Profit Oil delivered to the Government includes Exxon’s tax liabilities which are required to be paid over to the Guyana Revenue Authority (GRA). During the discussions, we floated the idea of preparing flow charts to explain the process involved. Mr. Ram was kind enough to do so and agreed for us to share them with our readers.