Specifications include, but are not limited to: establish one interest bearing escrow account (herein, the principle escrow account) in the name of the Board for the purposes of investment of funds. The Contractor will divide the Unit accounts into two major areas and be responsible for sub-account payment receipts for the following two groups: (A) Escrow Account Summary - Royalty Interest Payments and Working Interest Payments for gas owners that make an election option to participate with the gas production company. (B) No W-9 Account Summary – Payments Withheld. No W-9 form is on file with the bank. Funds were disbursed from escrow, but a W-9 is required for payment. The sub-accounts will be designated by a Virginia Gas and Oil Board (VGOB) number issued by the Board and show details including, but not limited to: The VGOB number The unit or Well name Unit Operator The beginning balance Deposits into working interest funds Deposits into royalty interest funds.