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basis shall be included in the Annual Disclosure and the audited financial statements shall be <br />provided within 60 days of the date such audited financials become available. <br />b. If the Obligor is unable to provide an Annual Disclosure by the date required in <br />subsection (a), the Obligor shall send a notice, in a timely manner, to the MSRB through <br />EMMA, in substantially the form attached as Exhibit A. <br />C. If the Obligor's fiscal year changes, the Obligor shall send notice of such change <br />to the MSRB through EMMA, in substantially the form attached as Exhibit B. <br />d. Whenever any Annual Disclosure or portion thereof is filed as described above, it <br />shall include a cover sheet in substantially the form attached as Exhibit C. <br />e. The Dissemination Agent shall, if the Dissemination Agent is other than the <br />Obligor, file a report with the Obligor certifying that the Annual Disclosure has been provided <br />pursuant to this Agreement, stating the date it was provided. <br />f. In connection with providing the Annual Disclosure, the Dissemination Agent (if <br />other than the Obligor) is not obligated or responsible under this Agreement to determine the <br />sufficiency of the content of the Annual Disclosure for purposes of the Rule or any other state or <br />federal securities law, rule, regulation or administrative order. <br />Section 4. Content of Annual Disclosure. The Obligor's Annual Disclosure shall contain <br />or include by reference the following: <br />a. the audited financial statements of the Obligor for its fiscal year or two fiscal <br />years, as may be required by State law, immediately preceding the due date of the Annual <br />Disclosure and shall include (i) the Audit or Examination Report of the Obligor as prepared and <br />examined by the Indiana State Board of Accounts for such period, together with the opinion of <br />such accountants and all notes thereto and (ii) unaudited financial information of the Obligor, if <br />information in (i) is not available. Such financial statements, however, shall not be included if <br />State law does not require the Obligor to prepare such statements for its immediately preceding <br />fiscal year by the due date of the Annual Disclosure for such fiscal year. The Obligor's financial <br />statements shall be audited and prepared in accordance with GAAP with such changes as may be <br />required from time to time in accordance with State law or shall be audited (only if required by <br />State law) and, prepared in accordance with State law. <br />b. An update of the financial information and operating data relating to the Obligor <br />of the same nature as that contained in Appendix B of the Official Statement under the headings <br />"Direct Debt Issuance Limitation," "Total Tax Rates," "Net Assessed Valuation," "Property <br />Taxes Levied and Collected," and "Ten Largest Taxpayers." <br />Any or all of the items listed above may be included by specific reference to other <br />documents that previously have been provided to each of the depositories or filed with the SEC. <br />Notwithstanding the foregoing, if the document included by reference is a final official <br />3 <br />