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principles to be applied in the preparation of those financial statements will be generally accepted accounting principles, as modified by applicable State of Florida requirements and the governmental accounting standards promulgated by the Governmental Accounting Standards Board. In the event that the audited annual financial statements are not available by the date on which the Annual Information will be provided, the County will provide unaudited financial statements by the date specified and audited financial statements when available. SECTION 3. ANNUAL INFORMATION AND SPECIFIED EVENTS. (a) "Annual Information" to be provided by the County for the immediately completed Fiscal Year shall consist of information contained in the tables entitled: (1) "Indian River County, Florida Property Tax Millage Rates for Direct and Overlapping Governments;" (2) "Indian River County, Florida Assessed Value and Actual Value of Taxable Property (Unaudited);" (3) "Indian River County, Florida Property Tax Levies and Collections (Unaudited);" and (4) "Indian River County, Florida Principal Property Taxpayers (Unaudited)" in the Official Statement prepared for the Series 2024 Bonds and presented in a manner consistent with the presentation in the Official Statement; provided, however, any of such information may be provided in the audited financial statements filed in accordance with this Disclosure Certificate. (b) Specified Events shall include the occurrence of the following events, within the meaning of the Rule, with respect to the Series 2024 Bonds: (1) principal and interest payment delinquencies; (2) non-payment related defaults, if material; (3) unscheduled draws on debt service reserves reflecting financial difficulties; (4) unscheduled draws on credit enhancements reflecting financial difficulties; (5) substitution of credit or liquidity providers, or their failure to perform; 2 172