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Items 2-5 shall be required only to the extent that such information is not included <br /> in the annual financial statements. <br /> The information and data described above shall be provided on or before <br /> nine months after the end of the City's fiscal year. The City's current fiscal year ends <br /> December 31. The City may adjust such fiscal year by providing written notice of the change of <br /> fiscal year to each then existing NRMSIR and the SID, if any. In lieu of providing such annual <br /> financial information and operating data, the City may cross-reference to other documents <br /> provided to the NRMSIR, the SID or to the SEC and, if such document is a final official <br /> statement within the meaning of the Rule, available from the MSRB. <br /> If not provided as part of the annual financial information discussed above, the <br /> City shall provide the City's audited annual financial statement prepared in accordance with the <br /> Budget Accounting and Reporting System prescribed by the Washington State Auditor pursuant <br /> to RCW 43.09.200 (or any successor statute) when and if available to each then existing <br /> NRMSIR and the SID, if any. <br /> (c) Material Events. The City agrees to provide or cause to be provided, in a <br /> timely manner,to the SID, if any, and to each NRMSIR or to the MSRB notice of the occurrence <br /> of any of the following events with respect to the Bonds, if material: <br /> • Principal and interest payment delinquencies; <br /> • Non-payment related defaults; <br /> • Unscheduled draws on debt service reserves reflecting financial <br /> difficulties; <br /> • Unscheduled draws on credit enhancements reflecting financial <br /> difficulties; <br /> -23- sco,e ooc <br />