CLG006 Certifying Office!" Legislation Tl"aining fol" PUl"chase ca!"d Payments

Lesson 1- Certifying Officer Legislation

roe I RESOURCES I PRINT I HELP

..... I

Back

I .....

Next

Page1of32

Lesson Introduction

​

References made to publications are current as of April 2015.

​

The requirements for financial management are based in law . The Constitution,public laws,and several authorizations and appropriation acts require not only that financial management be performed,but also specify how it should be performed. Consider these mandates :

​

• The Constitution forbids the disbursement of funds from the Treasury unless funds are specifically appropriated by law.
• The Anti-Deficiency Act prohibits the illegal use of funds and has punitive provisions for violations.
• The Chief Financial Officers Act focuses the financial management efforts of all federal departments

and agencies on how well taxpayer dollars are spent.

​

Finance Officers, Disbursing Officers,agents,and other financial personnel entrusted with public funds are accountable for those funds at all times. They may be held personally and pecuniarily (financially) liable for any financial losses.

Back

Page2

CLG006 Certifying officer Legislation Training for Purchase card Payments

Lesson 1- Certifying Officer Legislation

roe I RESOURCES I PRINT I HELP

I

I .....

Next

Lesson Objectives

​

Terminal Learning Objective: Provide an overview of Certifying Officer Legislation (COL) and the roles of the Departmental Accountable Officials (DAOs ), Certifying Officers (COs ), and Disbursing Officers. At the end of this lesson you will be able to :

​

• Identify the legislation,regulation,and references that pertain to Certifying Officer Legislation .
• Define what certification is with regard to certifying vouchers for payment.
• Explain the types of certification.
• Identify the key personnel involved and their responsibilities in the certification process.

Back

Page3

I PRINT I HELP

​

Lesson Objective 1

I

I .....

Next

Hi Hector. My name is Chris. Iwas recently assigned an additional role as a Certifying Officer. Iunderstand you're the supervisor

who trains new Certifying Officers. I'm looking

for some information on my new position. For

example, why was the Certifying Officer position added to the voucher certification process?

Nice to meet you, Chris. As the designated Training Officer within our DoD component,

I'll give you a look at some of what you'll be

expected to know in your new role. We'll start off by identifying the legislation, regulation, and references that pertain to Certifying Officer Legislation. Let's see how much you may already know about what a Certifying Officer does.

CLG006 Certifying Office!" Legislation Tl"aining fol" PUl"chase ca!"d Payments

Lesson 1- Certifying Off cer Legislation

roe I RESOURCES I PRINT I HELP

, .....

J Next

.....ill I

Back ii

Page 4 of 32

IOUs are approved

Special certifications, if required are furnished

​

No duplicate payments

Goods received comply with the agreement

Payment is permitted by law Prompt payment requirements

followed

Warm Up Activity

​

​

Which of the points below apply to the review of Purchase Card payment transactions/vouchers? Drag the

correct answers with your mouse to the box.

Prices will be negotiated at a later date

Check Answer I

​

The correct answers are provided.

Back

i

​

Certifying Officer Legislation History

​

​

Ihope you found the correct answe<s on the Warm Up ActMty . f not, we'I cover the materialin the topics ahead.

​

Prior to a 1996 leg1slatJve change,only Disbursmg Officers w1th1n Department of Defense were pecunianly (financially) hable for fiscal irregulanties. Certifying Officers did exis t but were jus t administrative appointees.

​

Certification of payments is governed by the

Nati onal Defense Authoriza tion Act of 1 996 . Publi c Law 104- 106. Sec tion 193. This legislation established accountab1hty for an ind vidual's ac tions in the form of pecuniary riabmty.

​

Thelaw requires the appo1ntment of an individual who ts independent and organizationaly separa te from Otsburslfl9 Officers to certify vouchers .

I Pl!jo5of ll I

Next

Back

1 PRINT I HELP

​

Certifying Officer Leoislation

​

​

The Cerbfytng Officer Legislation requires that an ndividual,other than the Disbursing Officer,be assigned responsi>llity for certifying vouchers for payment.

​

That vouchers are correc t and proper for payment from the appropnat1on(s) or other funds cited on them or on supporting vouc hers, and that the proposed payments are legal,proper, and correct. Reference DoD FMR Volume 5, Chapter 33 and Volume 10, Chapter 23, Annex 1, "Purchase Card Certification Statement".

​

Certifying Officers are pecuniarily liable for illegal, improper or incorrect payments resulting from improper cerbficabon.

​

Let's look at an example of how one Certifying Officer was found pecunarily liable and had to reimburse the Government for improper payments made with government purchase cards.

I Papo6ofl2 I ....

Next

Back

Page7

I PRINT I HELP

​

Pecuniary Liability Example

​

Mr. X was a certifying officer for government purchase card payments for the Defense Automatic Addressing Systems Center (DAASC) at Wright-Patterson Air Force Base in Ohio. An audit of the DAASC purchase card program found four instances of improper payments made with government purchase cards using appropriated funds.

​

These payments were for two lunches for DAASC employees and defense contractors at a local restaurant,disposable coffee cups, and a late fee paid to Park University. For all four improper payments,the audit recommended that DAASC hold Mr. X, as the Certifying Officer,responsible to reimburse the government.

I

I .....

Next

Back

Page8

I PR INT I HEL P

​

Pecuniary Liability Example, Cont.

​

The Government Accounting Office report concluded that Mr. X had a responsibility to scrutinize and question potential improper payments before certifying a billing statement for payment to the bank servicing the purchase card and that he did not exercise good faith when certifying the four transactions for payment.

​

The GAO declined to grant relief and Mr. X was billed for $403 .

I

I .....

Next

Back

Page9

CLG006 Certifying Office!" Legislation TJ"aining fol" PUl"chase caJ"d Payments

Lesson 1- Certifying Officer Legislation

roe I RESOURCES I PRINT I HELP

I

I .....

Next

Pre-Payment Reviews

​

​

Pre-payment reviews may occur any time before payment and are subject to management's judgment of the most appropriate stage in the voucher-preparation process for their conduct. These reviews ensure that vouchers are substantiated by documentation for lawful and proper payment. Under manual processing systems,they include verification of accurac y of computation. These requirements include ensuring that:

​

​

A . Payments are allowed by law and regulation (for purchase card only, is also in compliance with GSA Master Contract and applicable Task Order ).

8. Payments are authorized and approved for payment.

3. Requests for payment are supported by basic documents.
4. Payee identification is correct.
5. Manual calculations are correct and data are input correctly to automated computation systems .
6. Proper accounting classifications are charged (i.e.,supported by a proper obligating document).
7. Funds are available to support disbursements.
8. Any required special certificates or receipts are attached to the disbursement documents.

I. Duplicate payments are prevented through proper manual or automated edits and checks .

​

​

A detailed look at Certifying Officer Legislation can be found in

DoD FMR 7000.14R Volume 5 Chapter 33. 330602 .8.

Back

I PRINT I HELP

​

Knowledge Review 1

​

​

In making a certification,Certifying Officers are not responsible for :

​

D Certifying vouchers for payment.

​

D The existence,accurac y and legality of information

on a voucher.

​

D Illegal,improper or incorrect payments.

I

I .....

Next

Page10of32

Obtaining the signature of a Disbursing Officer before

validating the certification.

​

​

​

CpeckAnswer I

​

Certifying officers are not responsible for obtaining the signature of a Disbursing Officer before validating the certification

Back

CLG006 Certifying Office!" Legislation Tl"aining fol" PUl"chase ca!"d Payments

Lesson 1- Certifying Officer Legislation

roe I RESOURCES I PRINT I HELP

I

I .....

Next

Pagellof32

Certifying Officer Legislation Reference Websites

​

Click the hyperl nks below to access additional information for Certifying Officer Legislation.

​

Public Laws/US Code,Code of Federal Regulations

uscode.house.govI

www .gpoaccess .gov

www .usa .gov

​

Financial Management Regulations

comptroller. defense .gov/ fmr

www .dfas .mil

​

Directives

www .dtic.mil/whs/directives/

​

The following regulations,laws, and directives pertain to COL:

​

• Sections 3321,3325,3527,3528,and 3529 of Title 31, Money and Finance,of the united States Code
• Title 10 Armed Forces,Section 2784
• Public Law 104-106. Section 913
• DoD Directives 7000.14R,DoD Financial Management Regulation (DoD FMR, Volumes, 33,Accountable

Officials and Certifying Officers ), and 7000.14R,DoD Accountable Officials and Certifying Officers

CLG006 Certifying Officer Legislation Trai

Lesson 1·Certifying Officer Legislation

I PRINT I HELP

Lesson Objective 2

Thanks Hector. Ifeelpretty good about understanding how and why the role of

Certifying Officer came about. What's next?

Now, we'll define what certification is with regard to certifying vouchers for payment.

​

A Certifying Officer's certification attests to the legality, propriety, and correctness of a voucher for payment as defined in 31U.S.C. Section 3528Ca .

I P•g e 12o f3 2 I .....

Next

Back

Back

Page 13 I .....

Next

S I PRINT I HELP

​

Knowledge Review 2

​

​

Which best describes the Certifying Officer?

​

​

D Always under the direct supervision of the Disbursing Officer.

​

D Always a Defense Finance and Accounting Service employee.

D Responsible for the appointment of Payment Review

Officials.

​

Responsible for the legality, propriety,and

correctness of the certified voucher.

​

​

​

CjleckAn!iWer I

​

Responsible for the correctness, legality, and propriety of the certified voucher best describes the Certifying Officer.

I

Back

Page 14 I .....

Next

I PRINT I HELP

​

Lesson Objective 3

​

​

Easy to remember. The Certifying Officer's certification attests to the legality,propriety and correctness of a voucher for payment. What's our next topic?

I

Chris, in this third section of the lesson,we'll

explain the types of certification.

​

The types of certification that the Certifying

Officer needs to know are :

​

• Voucher Certification
• Voucher Awaiting Payment (VAP)

Certification

• Successive Certification
• Manual Certifications
• Electronic Certifications

Back

CLG006 Certifying Officer Legislation Training tor l'urchase Card Payments

Lesson 1 ·Certifylno Ofllcer L"9islation TOC I RESOURCES 1 PRINT 1 HELP

​

​

Voucher Certification

​

​

Certificabon of a single onginal voucher attests to the propnety and lega6ty of the information contained on the voucher and is authorizabon for the Disbursing Officer to make payment as Klenbfied on the voucher. Cerbfy1ng Officers are accountable for the 1nformat1on contained on the voucher.

​

Certifying Officers certify the bank invoice, which

may contain multiple cardholder accounts .

I

Pago 15of 31 I

Next

Back

1 PRINT I HELP

​

​

Successive Certification

​

Certifying Officers are accountable for aD informabon

contained on voochers they certify for payment.

​

If any infonnabon on the voucher is changed after the inibal ceroficabon, the voucher must be re­ certified by a property appointed Certifying Officer. This recertification 1s called a successive certification.

​

The Certifying Officer performing the successive certification becomes accountable for illegal, incorrect, or improper payments caused only by the changed information she/he certified.

I

Page 16ol 31 I .....

Next

Back

CLG006 Certifying Officer Legislation Training lor Purchase Card Payments

Lesson 1 • Certifying Officer L"9islation TOC I RESOURCES 1 PRINT 1 HELP

​

​

Manual Certiflcnllons

​

​

Certificat>on may be manual or electronic. Manual certificabon can be done directly on the voucher Of" sunvnary voocher. The cerbfication includes:

​

• Certifying Officer's signature
• Typed or pnnted name
• Tttle
• Date
• Dollar amount

​

Once a Certifying Officer manually certifies a

voucher , It can be delivered to the disbursing office. Let's take a look at the electronic certification method.

I Pagol1of32 I ....

Next

I PRINT 1 HELP

​

Electronic Certifications

​

The Certifying Officer may certify elec tronically 1f

the folowing cntena are met:

​

• Adequate safeguards exist to prevent

unauthonzed use.

• Access capab1hty (such as Common Access Card-CAC) remains under the sole control of the Cert1fy1ng Officer.
• Elec tronic certification is invalidated by the system if the data it is linked to is changed or altered in any fashion.
• Elec tronic certification is unique to the

Certifying Officer.

• Electronic certification is verifiable by the Disbursing Officer.

​

Refer to the Deparbnent of Defense Charge card Guidebook for guidance on approved elec tronK systems .

...... I

Back

Pago II of 31 I

Next

Back

Page 1 of 31 I .....

Next

i

I PRINT 1 HELP

​

​

Knowledge Review 3

​

Manual certif\cat>ons are not aBowed.

True

​

​

​

l.J'.I False

I

This statement is raise

Back

I PRINT I HELP

​

Lesson Objective 4

Next

Now that Iknow the types of certification, can you fill me in on all the players and their roles in their interactions with the Certifying Officer?

Sure Chris. In fact,we'll wrap up this lesson by identifying the key personnel involved and their responsibilities in the certification process.

I Page20of32 I .....

Back

CLG006 Certifying Officer Legislation Training t or 11urchase Card Payments

Lesson 1 Certifying Offlcer Legislation

​

​

Key Personnel nnd Levels of Authority

Next

TOC I RESOURCES 1 PRINT I HELP

Centralized dlsbt.n1ng, automated systems, increased transacoon volume, and more complex business processes have reduced the indiv\duars ability to personally ensure the accuracy, lega6ty, and propnety of each payment.

​

Voucher certification must rely on information and expertise provided by several key players. Their efforts play significant roles in the certifier's ability to properly certify . Some are in managerial roles and others are in direc t support roles.

​

Let's find out who these key players are and what their roles and contributions are to the certification process.

Back

I PRINT 1 HELP

​

​

Key Personnel Levels of Authority

​

​

The key personnel tnvolved in the certificabon process from highest level to lowest evel are :

​

1. Under Secretary of Defense

2. Heads of DoD Components 3.Disbursing Officers 4.Supervisors

5. Certifying Officers
6. Departmental Acco untable Officials

​

We'll look at the responsibilities of each in the

certification process.

Next

I P09 0 22 of 32 I

Back

Page23

I PRINT I HEL P

​

Under Secretary of Defense (Comptroller)

​

​

Overall responsibility for the integrity of the payment voucher certification process rests with the Under Secretary of Defense (Comptroller).

​

This individual also issues appropriate guidance for implementation,administration,and management of

voucher programs.

I

I .....

Next

Back

Page24

CLG006 Certifying Office!" Legislation Tl"aining fol" PUl"chase ca!"d Payments

Lesson 1- Certifying Officer Legislation

roe I RESOURCES I PRINT I HEL P

I

I .....

Next

Heads of DoD Components

​

​

The Heads of the DoD Components implement the specific requirements of DoD FMR 7000 .14R. These managers are responsible for day-to-day business operations, including guidance,oversight,design, modification, and maintenance of their respective components' business processes and systems.

​

The Heads of DoD Components,or their designees ,appoint and oversee Certifying Officers and

Departmental Accountable Officials.

​

The Heads of DoD Components may delegate the appointment authority as appropriate for the needs of the component. For example,the Head of Component for the Defense Finance and Accounting Service,is the Director,Defense Finance and Accounting Service (DFAS). The Director,DFAS specifically delegates the authority to appoint Certifying Officers and review officials to subordinate directors along with authority to redelegate to certain levels .

​

The Service Secretaries may delegate their authority to subordinate organizations either through general or specific delegations.

Back

I PRINT I HELP

​

​

Heads of OoD Components,Conte

​

The Heads of DoO Components also:

​

• Provide al tralnlflQ for new and existing Cerbfylng Officers and Departmental Accountable Officials.
• Conduct penod1c review and inspections of the actions taken by Certifying Officers and

Departmental Accounta ble Officials under their

control.

• Convene or order an investigation when an illegal, improper or incorrect payment is discovered.

I P09015of32 I .....

Next

Back

Page26

I PRINT I HEL P

​

Disbursing Officers

​

​

Disbursing Officers are responsible for disbursing money according to properly certified vouchers. They examine the voucher to determine proper form,certification,and approval by an authorized Certifying Officer.

​

They also ensure that the voucher was computed correctly for the facts certified. Disbursing Officers return vouchers that are not in the proper form, incomplete,or not properly certified to the Certifying Officer.

​

There are specific appointment rules that require a separation of duties for Disbursing Officers. For example,a Disbursing Officer may not normally be appointed as a Certifying Officer nor may they appoint a Certifying Officer.

​

Disbursing Officers are pecuniarily liable for erroneous payments made without or contrary to a certified

voucher.

I

I ......

Next

Back

Page27

I PRINT I HELP

​

Supervisors

​

Supervisors are responsible for ensuring that both initial and refresher training is provided to new and existing Certifying Officers and Departmental Accountable Officials. Supervisors must also periodically review or inspect the actions taken by Certifying Officers and Departmental Accountable Officials under their control to ensure policies and procedures compliance .

​

It is critical for Supervisors to provide effective supervision of Certifying Officers to minimize the number of erroneous payments.

I

I ......

Next

Back

Page28

CLG006 Certifying Office!" Legislation TJ"aining fol" PUl"chase caJ"d Payments

Lesson 1- Certifying Officer Legislation

roe I RESOURCES I PRINT I HELP

I

I ......

Next

Certifying Officers- Appointment and Termination

​

Certifying Officers are responsible for checking the accurac y of facts stated on a voucher and in supporting documents and records,and may rely on data received from reliable automated systems that have been certified as compliant with the Federal Financial Management Improvement Act {FFMIA). They determine the legality of a proposed payment using the cited appropriation or fund and are responsible for the computations on a certified voucher. Certifying Officers are pecuniarily liable for illegal, improper or incorrect payments resulting from improper certification.

​

The Heads of DoD Components appoint Certifying Officers with a DD Form 577, Appointment/Termination Record - Authorized Signature or approved electronic equivalent.

​

Certifying Officer must be terminated using the DD Form 577 showing the date and reason for the termination of duties as a CO. The original DD Form 577 must be provided to the servicing Disbursing Officer. A copy should be maintained in the Certifying Officer's personnel file.

​

The retention period for the appointment and termination DD Form 577 is 6 years, 3 months after

termination of appointment as a Certifying Officer .

Back

Page29

CLG006 Certifying Office!" Legislation Tl"aining fol" PUl"chase ca!"d Payments

Lesson 1- Certifying Off cer Legislation

roe I RESOUR CES I PRINT I HELP

Departmental Accountable Officials

​

​

Departmental Accountable Officials are responsible for providing to a Certifying Officer information,data,or services that are directly relied upon by the Certifying Officer in the certification of vouchers for payment. Two examples of individuals who could be appointed as Departmental Accountable Officials are :

​

• Receiving Officials
• Contracting Officers
• Card Holders

​

DAOs are not subject to the presumption of negligence,but may be held pecuniarily liable under 10 u.s.c. 2773a(c) for illegal,improper or incorrect payments resulting from information,data,or services they negligently provide to certifying officers ; and upon which the certifying officers relied to certify payment vouchers.

I

I ......

Next

Back

I PRINT I HEL P

​

Knowledge Review 4

​

​

DoD Component Heads or their desgnees are required by DoD FMR

7000.14R to do what?

I

I ......

Next

Page30of32

Appoint Certifying Officers,Departmental

Accountable Officials,and Review Officials

​

D Grant relief from liability to Departmental Accountable Officials based on lack of experience, supervision,or training

D Issue appropriate guidance to each of the

Services/Agencies for proper implementation of the

directive

n None of the above

CfleckAnswer I

​

OoD Component Heads are required to Appoint Certifying Officers, DepartmentalAccountable Officials, and Review Officials

Back

CLG006 Certifying Office!" Legislation TJ"aining fol" PUl"chase caJ"d Payments

Lesson 1- Certifying Officer Legislation

roe I R ESOURCES I PRINT I HELP

I

I .....

Next

Page3lof32

Lesson Summary

​

​

In this lesson,you learned:

​

• Disbursing Officers and Certifying Officers play highly visible roles. They are pecuniarily liable for their

actions when an improper payment voucher certification results in an erroneous payment.

• The legislation and regulations that lead to the appointment of an independent Certifying Officer for

payment vouchers.

• Certification is the act of attesting to the legality,propriety, and correctness of a voucher for

payment.

• The distinguishing features of manual and electronic payment certification.
• The roles of individuals in the certification process and their responsibilities.

Back

I PRINT 1 HHP

​

​

Lesson Completion

I P•g e32of32 I ....

Next

You have completed the content for this lesson.

​

To continue, selec t another lesson from the Table of Contents on the left.

​

If you have closed or hidden the Table of Contents,click the Show TOC button at the top in the Atlas navigation bar.

1 PRINT I HELP

​

​

Lesson Introduction

​

Now that you've learned about the Certifying Officer Legislation (COL),let's take a closer look at the role

of the Certifying Officer in the payment certification process .

​

This lesson identifies the qualifications of a Certifying Officer,describes the Certifying Officer appointment process,and describes the manual and electronic certification process .

..... I

Back

I .....

Next

Page1of20

1 PRINT I HELP

​

Lesson Objectives

​

Terminal Learning Objective: Recognize the role of the Certifying Officer in the payment certification process . At the end of this lesson you will be able to :

​

• Identify the qualifications of a Certifying Officer .
• Recognize Certifying Officer appointment and termination process .
• Recognize the manual and electronic payment certification process .

, ....

) Next

......ii I Page 2 of 20

Back Iii

i

1 PR INT I HEL P

​

Lesson Objective 1

..... I

Back ii

I ....

• Next

P•ge3of20

Hey Hector. What are the qualifications

required of the Certifying Officer?

Glad you asked, Chris . The Certifying Officer is expec ted to be knowledgeable in the area in which he or she performs certifications as well as having a background in preparing vouchers for payment. Here are some of the other aspects of being a Certifying Officer that you should become familiar with.

​

Try this warm up activity first to see how familiar you are with the roles of Certifying Officers. Some of what you

learnedin Lesson 1should help you

answer the question.

1 PRINT I HELP

​

Warm Up Activity

​

Which of the following personnel is not normally eligible for

appoin tment as a Certifying Officer?

​

​

​

Disbursing Officers

​

D Travel Authorizing Officials

​

D Resource Managers/Fund Holders

​

0 Commanders

​

​

I CheckAnswer I

​

Disbursing Officers are not normally eligible for appointment as a Certifying Officer.

..... I

Back

I .....

Next

Page4of 20

1 PRINT I HELP

​

Required Knowledge

​

A Certifying Officer should :

​

• Be knowledgeable of the area in which he or

she performs certifications .

• Have background or experience in preparing

vouchers for payment.

• Have knowledge of their servicing bank dispute process (contact the

Agency/Organization Program Coordinator­

A/ OPC to obtain process for their bank).

• Have knowledge of the payment process (e.g. availability of funds and location of designated paying and accounting offices ).
• Have knowledge of appropriations and other

funds and accounting classifications .

​

Certifying Officers and DAOs must be U.S. citizens if their duty stations are within the United States . If outside the U.S.,Certifying Officers must be U.S. citizens or direct hire foreign nationals (subject to certain exceptions ).

..... I

Back

I .....

Next

Page Sof lO

i

1 PR INT I HEL P

​

Eligibility

​

​

Personnel eligible for Certifying Officer appointment include:

​

• Commanders
• Deputy commanders
• Resource managers/fund holders
• Travel authorizing officials
• Purchase card approving officials
• Other personnel in equivalent positions

​

Disbursing Officers are not eligible for Certifying Officer appointment. Also, individuals under a Disbursing Officer's supervision may not be appointed as Certifying Officers except under unusual circumstances. Exceptions as noted in Q.QJL FMR Volume 5. Chapter 33 (330201.A) are authorized. This separation of duties provides independence and strength to the internal control process.

..... I

Back

I .....

Next

P•ge 6 of20

Page7of 20

1 PRINT I HELP

​

Knowledge Review 1

​

Which of the following would NOT be an expectation for a Certifying

Officer?

​

0 Background preparing vouchers for payment

​

​

Knowledge of military processes and procedures

​

D Knowledge of the payment process

​

0 Knowledge of appropriations funds and accounting

classifications

​

​

CheckAnswer I

​

Knowledge of military processes and procedures is not an expectation for a Certifying Officer for Purchase Card.

..... I

Back

I .....

Next

Page8of 20

1 PRINT I HELP

​

Lesson Objective 2

..... I

Back

I .....

Next

Good information on the qualifications of the

Certifying Officer . What's next?

Let's look at the Certifying Officer appointment and termination process .

1 PRINT I HELP

​

​

Form 577

Appo int and terminate the appointments of Certifying Officers and DAOs on DD Form 577 (Appo intment/Termination Record/Authorized

Signature ). Identify the specific types of payments, e.g.,vendor pay, purchase card,CBAs,travel, transportation,military,and civilian pay involved.

._,. n::IW lttlCON) .AllTlClllm:O SIGKAT\lltt

,,,. ,

---·-·_,,_...,_,,_,,_ .._,,

· i ·...,., •c-----.._-..,..

.. .._,

-"r..J' "S"---""!.- .. ::... """-= =·l,,..,.... '

""':!..i .::=-.!: .::h'"· -::&i:.: ·.:=.:r.h .! :-.:...i..

::::::::-::.·- :;i.."'::...!'.-.:.."":'..:.1:0-i.:::.=-:=.:r.:--- ·-·

i:'C

ii!i!Wf'l:'_Y$12 _..f:.!!_.:_..-_{. ..} ----

.-

-

-·---^r-·

-

-_{_}-_.-C_{.,.,_}cU^-<-.;^·o;^-;;;^{-· g,},^:.^;..^..._-,_^·_-. ^-_·^-·-13FOl^·l\.0^.0^_-

^.. _...,.,,t.^,,^.._....^,.^.uf!CI.._ ^, <^,:>^{__... .}-^{...... ..............}o• u:t..n

.

7,.. ......._

_ .._ __....

,--

-··^..

^·....^-.. ^-·-

I"

,........_

_.. ··_..--

^.=^.:.-^..^"..^'.^{:":. :}.^"... ^=-ir^-..⁼. ^--"":..;

^:..⁼._.ⁱ.^:.^.."..^:,^"., ^". .......

_____^_-:::,_,.⁼....

..._,.u_ ,..._ _

... ,.---·--·-.....

......-

....--.....

_-""_-'-"'.............._..._ .. I....... ..

1m·....

....... '"""'""'-'' _r··-·-

,:---·""'--·----

--···

.............._ ,._."

.....

Back

.....

Next

Page 9 of 20