The definitions set forth herein shall apply to any term used in this disclosure policy unless otherwise defined herein. In addition to such terms and the terms defined above, as used in this disclosure policy, the following terms shall have the following meanings:
AUDITOR: The independent auditor of the city.
CAFR: The comprehensive annual financial report annually prepared by the city's finance department, which shall include, if prepared, a statement of net position, a statement of revenues, expenses and changes in net assets and a statement of cash flow. All such financial information shall be prepared using generally accepted accounting principles as in effect from time to time and operating data and operating information ordinarily disclosed by municipal governments, and audited by a certified public accountant; provided, however, that the city may change the accounting principles used for preparation of such financial information so long as the city's finance department includes as information provided to the public a statement to the effect that different accounting principles are being used, stating the reason for such change and how to compare the financial information provided by the differing financial accounting principles. For purposes of this policy, any reference herein discussing the submission of the CAFR shall include therein all operating data.
CITY: The Ogden City, Utah.
CITY ATTORNEY: The city attorney or deputy city attorney of the city.
CITY COUNCIL: The city council of the Ogden City, Utah.
COMPTROLLER: The comptroller of the city or the acting comptroller of the city. If this position is vacant or eliminated, treasurer of the city shall be responsible for performing the duties of the comptroller under this disclosure policy.
DISCLOSURE DOCUMENTS: The official statements, offering and reoffering circulars and similar disclosure documents prepared by or on behalf of the city in connection with the primary offering of its outstanding obligations.
DISSEMINATION AGENT: That person designated in writing by the city to submit disclosure documents to EMMA.
EMMA: The electronic municipal market access system of the MSRB. Information regarding submissions to EMMA is available at http://emma.msrb.org/.
EMPLOYEE: Any person who, as part of his or her employment with the city, has regular responsibility for the administration of matters related to obligations.
EVENT: Any of the events listed in section 1190-10, schedule 1 of this disclosure policy.
FISCAL YEAR: The fiscal year of the city, being the period commencing on July 1 and ending on the following June 30.
MSRB: The municipal securities rulemaking board or any other board or entity which succeeds to the functions currently delegated to the municipal securities rulemaking board by the rule.
MAYOR: The mayor of the city.
OBLIGATIONS: Any municipal securities issued by, or whose payment is guaranteed by, the city. A list of currently outstanding obligations is set forth in section 1190-10, schedule 2 of this disclosure policy.
OPERATING DATA: The city's financial information and operating data disclosed pursuant to the city's undertakings and this disclosure policy.
SEC: The U.S. securities and exchange commission.
UNDERTAKINGS: Those written undertakings of the city to file certain annual operating and financial information and notice of the occurrence of certain material events executed in connection with the primary offering of certain obligations. A list of currently applicable undertakings and their respective obligations is set forth in section 1190-10, schedule 2 of this disclosure policy. (Eff. 12-23-2016)