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<br />D–3 <br />final Official Statement, and the audited financial statements shall be filed in the same manner <br />as the Annual Report when they become available. <br /> <br /> (b) Unless otherwise provided in the audited financial statements filed on or <br />before the Annual Report Date, financial information and operating data with respect to the City <br />for the preceding Fiscal Year, substantially similar to that provided in the corresponding tables in <br />the Official Statement: <br /> <br />(i) general fund budget for the fiscal year during which the <br />annual report is filed; <br /> <br />(ii) general fund balance sheet for the most recently– <br />completed fiscal year; <br /> <br />(iii) general fund summary of revenues and expenditures for <br />the most recently–completed fiscal year; and <br /> <br />(iv) assessed valuation of property in the City for the most <br />recently–completed fiscal year and, provided the City is not currently on <br />the Teeter Plan (or its equivalent) and such information is available from <br />the County, information about property tax levies and collections for the <br />most recently completed fiscal year. <br /> <br /> (c) In addition to any of the information expressly required to be provided <br />under this Disclosure Certificate, the City shall provide such further material information, if any, <br />as may be necessary to make the specifically required statements, in the light of the <br />circumstances under which they are made, not misleading. <br /> <br /> (d) Any or all of the items listed above may be included by specific reference <br />to other documents, including official statements of debt issues of the City or related public <br />entities, which are available to the public on the MSRB’s Internet web site or filed with the <br />Securities and Exchange Commission. The City shall clearly identify each such other document <br />so included by reference. <br /> <br />Section 5. Reporting of Significant Events. <br /> <br /> (a) The City shall give, or cause to be given, notice of the occurrence of any <br />of the following Significant Events with respect to the Bonds: <br /> <br />(i) Principal and interest payment delinquencies; <br /> <br />(ii) Non–payment related defaults, if material; <br /> <br />(iii) Unscheduled draws on debt service reserves reflecting financial <br /> difficulties; <br /> <br />(iv) Unscheduled draws on credit enhancements reflecting financial <br /> difficulties; <br /> <br />(v) Substitution of credit or liquidity providers, or their failure to <br />perform;