§ 2149. Termination of Oversight Board An Oversight Board shall terminate upon certification by the Oversight Board that—(1) the applicable territorial government has adequate access to short-term and long-term credit markets at reasonable interest rates to meet the borrowing needs of the territorial government; and (2) for at least 4 consecutive fiscal years—(A) the territorial government has developed its Budgets in accordance with modified accrual accounting standards; and (B) the expenditures made by the territorial government during each fiscal year did not exceed the revenues of the territorial government during that year, as determined in accordance with modified accrual accounting standards. (Pub. L. 114–187, title II, § 209, June 30, 2016, 130 Stat. 576.)