Even with government oversight, insurance giant American International Group reportedly is keeping its secrets about internal goings on during the financial crisis and subsequent $182 billion taxpayer-financed bailout.

The firm’s six directors and special trustee, appointed by the government after U.S. taxpayer funds rescued American International Group from the brink of collapse, are resisting calls for AIG to release its internal documents that could decode the murky circumstances leading to the company’s bailout, which was second largest of the financial crisis, The Huffington Post reports.

Former New York Gov. Eliot Spitzer has speculated that the internal documents could only help the government determine whether AIG committed fraud in the run-up to its bailout.

Calls for the papers have come from several congressmen and former financial prosecutors who believe that the documents could show how executive decisions contributed to AIG's downfall.

The government, meanwhile, is keeping its own secrets: Despite repeated requests, the Treasury Department hasn't divulged the criteria it used to select directors of AIG's board. Nor has Treasury disclosed how much the directors will be paid.

Responsibility for releasing the documents, Spitzer said, falls on AIG's 13 directors, two of whom the Treasury Department appointed this month, and its trustees.

Separately, the Federal Reserve Bank of New York appointed three trustees when it created the AIG Credit Facility Trust to oversee taxpayers' investment in the company.

The Financial Times reports that AIG — which lost roughly $2 billion on guarantees for collateralized debt obligations similar to the one that triggered fraud charges against Goldman Sachs Group —may try to recover losses it suffered for those guarantees.