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36 <br />financial statements have not been prepared in accordance with such generally <br />accepted accounting principles for reasons beyond the reasonable control of the <br />City, noting the discrepancies therefrom and the effect thereof, and certified as to <br />accuracy and completeness in all material respects by the fiscal officer of the <br />City; and <br />(B) To the extent not included in the financial statements referred to in <br />paragraph (A) hereof, the information for such fiscal year or for the period most <br />recently available of the type set forth below, which information may be <br />unaudited, but is to be certified as to accuracy and completeness in all material <br />respects by the City's financial officer to the best of his or her knowledge, which <br />certification may be based on the reliability of information obtained from <br />governmental or third party sources: <br />• Current Property Valuations <br />• Direct Debt <br />• Tax Levies and Collections <br />• Population Trend <br />• Employment/Unemployment <br />Notwithstanding the foregoing paragraph, if the audited financial <br />statements are not available by the date specified, the City shall provide on or <br />before such date unaudited financial statements in the format required for the <br />audited financial statements as part of the Disclosure Information and, within 10 <br />days after the receipt thereof, the City shall provide the audited financial <br />statements. <br />Any or all of the Disclosure Information may be incorporated by <br />reference, if it is updated as required hereby, from other documents, including <br />official statements, which have been submitted to each of the repositories <br />hereinafter referred to under subsection (b) or the SEC. If the document <br />incorporated by reference is a final official statement, it must be available from <br />the Municipal Securities Rulemaking Board. The City shall clearly identify in the <br />Disclosure Information each document so incorporated by reference. <br />If any part of the Disclosure Information can no longer be generated <br />because the operations of the City have materially changed or been discontinued, <br />such Disclosure Information need no longer be provided if the City includes in the <br />Disclosure Information a statement to such effect; provided, however, if such <br />operations have been replaced by other City operations in respect of which data is <br />not included in the Disclosure Information and the City determines that certain <br />specified data regarding such replacement operations would be a Material Fact (as <br />defined in paragraph (2) hereof), then, from and after such determination, the <br />Disclosure Information shall include such additional specified data regarding the <br />replacement operations. <br />-21- <br />