; and (B) for infrastructure or essential government service expenditures, including all general operating expenses; and (2) may not be used for the service of any debt obligation or unfunded liability for employee retirement benefits. (e) Transparency Each recipient of a loan under the Program shall comply with the following: (1) Accounting Loan funds shall be accounted for separately from all other revenue sources. (2) Website (A) In general The recipient shall maintain a publicly available website that prominently displays, either on its homepage or on a page linked directly from the homepage, a record of the following: (i) The dollar amount of each expenditure of funds received under the Program. (ii) The vendor or recipient of each such expenditure of funds. (iii) The purpose and date of each such expenditure of funds. (B) Timing The information described under subparagraph (A) shall be made available on the website within 30 days of the related expenditure. (f) Disbursement; terms and interest rates (1) Disbursement (A) In general Loans under the Program shall be disbursed quarterly, in accordance with subparagraph (B), until the earlier of— (i) the date on which the full loan disbursement has been made