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signature of the Chairman of the Board of the Issuer, said <br />certificate to be in substantially the following form: <br /> <br /> I HEREBY CERTIFY that the foregoing is a true and correct <br /> copy of the legal opinion on the bonds therein described <br /> which was manually signed by Smith Helms Mulliss & Moore, <br /> L.L.P., Charlotte, North Carolina, and was dated as of <br /> the date of delivery of and payment for said bonds. <br /> <br /> [Manual or Facsimile Signature] <br /> Chairman of the Board of Commissioners <br /> Cabarrus County, North Carolina <br /> <br />Section 8. The Issuer hereby undertakes, for the benefit of the <br />beneficial owners of the Bonds, to provide: <br /> <br /> (a) by not later than seven months from the end of each <br />fiscal year of the Issuer, to each nationally recognized municipal <br />securities information repository ("NRMSIR") and to the state <br />information depository for the State of North Carolina ("SID"), if <br />any, audited financial statements of the Issuer for such fiscal <br />year, if available, prepared in accordance with Section 159-34 of <br />the General Statutes of North Carolina, as it may be amended from <br />time to time, or any successor statute, or, if such audited <br />financial statements of the Issuer are not available by seven <br />months from the end of such fiscal year, unaudited financial <br />statements of the Issuer for such fiscal year to be replaced <br />subsequently by audited financial statements of the Issuer to be <br />delivered within 15 days after such audited financial statements <br />become available for distribution; <br /> <br /> (b) by not later than seven months from the end of each <br />fiscal year of the Issuer, to each NRMSIR, and to the SID, if any, <br />(i) the financial and statistical data as of a date not earlier <br />than the end of the preceding fiscal year for the type of <br /> <br />25 <br /> <br /> <br />