аЯрЁБс>ўџ 36ўџџџя54џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ`!№и,}dЕEОДШП Ьɘ…јЋwz0V@ОІ,ўxьœ{œ$U•ч#;[ВЁ‘р1 ЭУКн€рŒЮа *Хš]эqDлёЙŽ+Ђ2Žbб–вUгEнь)4Q “й EАЮ:;ЎЂ#~|™5Љd‹кСЌы:3M$…Œ$2‚ŒМgчFdжЃлў7ћЧžOGFмЧ7ЮНчžћˆˆ[БЗЌlќЫZc§р-ШёG[ж‡йжЉпѕІз_˜с(+cнљ?јœхŸ–ѕшЋqМ“у-ы#—Ъ}k,ЫХ1лз[–‡cуыоєzЮЭЬqH\–ХdНы$ЫZЗљpУї$*ЗАЌЌЕІој"ыxФ‰cŽ#pc Јƒ —qу‡pМсЋpОе< ђёљІєўkЯЗŽ}Лѕ!ыJыжЄЕбz3Ю;p~Ћ5ИЫЌ.‡ўК~јЌУ7sqжš2}eѓё›“№жу53 VёяPЫ*ЌK‚Ѕѕ^^gїu~еŸОљ-?ќЪfыœ?26ф[<њШБжГїЌйЬч‹п|їц8ПџjЫмўЅHчЖaЧ.ЛцЖтxШšЗу‡Млq0ѓЬЫ‹чПєo‹чувњkw1ŽЄŽИ€ кі-ИоˆуOqРЉЌ—с8Чж‹оp!šоBsсќџЮM8И яУСхсћџЇєšu,Пў+„їМ ?ЉЌіщAќMИЩчpМ›qpќEЪmД~dннь‹\ОAоŒбŒˆe’бФ рУђЇејN™ЬiU–џЯ§‡лmž]е.ƒря(›Ngkхљw0‰ŽЪЁ5šЉф’;Wь•’а!™xxK:$S@Ю‚БA˜*\AŠ‰эt4‡ЯW€Џ–C1ƒјY–ˆЁш д4Ќ™ЌЖуLС&м`Е‚iЈиЪMBлОEЁXЪпrTБrT"‡Dˆ‹Й?€ elAK\rtЎBОZ \Ж&Ёљ]jJјЖЖ?“г(GP.J—Ёъяebщ[6ђћдщФ–<Јp•­AY„–†,(h‚R-V):ˆ)ЦдФW№м"еД,Pёї0Б№Г(U#щ?ЊFВ!П‡ёЉE] –" -{ŽЄŸ‹хJhuйЊкЎ"s2ŠГ?Ш[k…Ќfl_њфГ–аReXn•ЕW1ZV(V ›HCК‚pт1лg~IV1>e’м6‚k[ЋЙUZХДа­Е%`7I(".rZUVUhS‚ЅсЂјЧТWYR БВB+-* mИ‚aШGП`kw’`њЛ’ UMЈТa‡.Ша–a&VЫЁ•L'FsdЉ0ЬсРсЅ+]n%Sƒ#=dPДŠХВДГz.Б+rTEЁ5mРШŠ0з'Л…ЫЁЌаЃх.вYтк4В CЛ(лЇЙFXС„ГАДJ0Е&М›Х—‹}Z\a„L'„OЫEЮZ SFлсUf%GІВ‚Љb<[L]„Šѕ€_д5DiрМ‚)-Ц#9S4БdЦ—мeЉaз~ƒЛYYвnŠFVaЙžxV`(Т ЄЅЭ.L­ˆЊЁ šсяаЦ‚vс№—˜ˆzфk„3r ZЎЇƒвс ›тTODЎ‹A,ХЁ™ZCiБHБ@ё˜ё<Рnк.š)TЌlj(Л [<-Tбl9м` ЫЫ&,хЃpof9fВ08ќ)л+к'žСxCнdъ@†ё4њv,3”YfИezТPUlДN8лƒдeѓbЎQIkF -c:иP}0 TСCя.RЭЇQ)ХxMђбЊ)т›ЗМ2ymЈ_'TcТ9уVЉЋ8eДhur+.”PK™CISYV6'GUo%ГЫЅЂ­ЅеЅЎКФш1НEUŠO‘hG-[$ЩЭ:ŸЖ‹ВЙdь%&žБ Ž#НL)aцm EЕ†l,{‰ CtaЦо1ЂbЌZZв­ТбТW№DVЅеYжч: Ы‚ .$:lDС_0HКI:˜љ<о_2і’Џ2ЪНˆК,(jvАМ”И$†Iв˜Olч`=n‘В-тnZкЏ(Ь†чЙYмIиaЮ=˜qຘІ}дeПD.Юч3лдzsp‹D–Ъ6&`ЖP1ЃešъУC§™ˆЈе šAЙd=#ѕ˜є%кŒ &ƒЬNMdЈ'U<Ѓ2”ѕ*<4ЁUs˜0œ g‘C&‚ECњЬфVC1HІX5Ћ]Tl6ЫЎ›Шщ4TЋCZЦТm6†ЦЎФбD6r5гЊˆb }@‹wj^Ни|’UиЋCЅ9=l ЁžZСВK= ƒ{ iЫмљŠ`šTЋъa ™’э бbІW3аЁ-Eд+К„С'hъ,`#CfA†cВІиЪЇђткЗ]Трu4лмШ№™<ЏТ•УP=з,ѓЬhЄЁx№Vpі8дV”DлTO‘ъ2WQДJšЊЁЭŠЙ_чgЇІV1q‡:-mкЮЂ™вdXНSуLЂ‘Б™МJbѕ‰02зЈY-К AІ}ЪEфрYТЇŠЋUiDЌbЌЇKЈG=њ7Њсœš#ЌO3nЌjз*G"2агЊRIxZс ЦнфТ5Б‚й%Ю9ОjUTЩab‰ёцД`j*ч#’ §ЇXЂ›лNƒЂ†ЊЙœАФИ–5ІJhnLr5N€žŸ‹дѕЅS а—U“€•ŠХ D –5EF%к"ылo’87)Ў(L ё”\є8aIߘЈDШbМ '”ыЛу3КU†ђXqцE%u„д:Џ4y|п™Ѕьц ƒeѕдqh меЄ ь7ЈђМ%,jРтДOўЕЙ(b|ИtУˆ]™1&Јцs„ejХrћѓг‰BєmЕАj*Uђ&eРD-*9TY™0sRgP{ЏЖ7u„Д>„„ЯИ>њЄ‘љьЮфJЫ^œД\[šЄджAMH,‡j}L&,њ”ь\ZeИ”p =ШqЄ лЧ+ХyE!ц*™xЊѕ“ЋYв…GјТsLLZЖZЩŸBДh‘&~йO3Њ ЭSЂ…$eмЃ,”^лpPeт—§`V!‰yЬЪ&:e,глsC,cДl2Ccf„‹”Щ[lNšѓБn9HDH‘Ž№“6`ФДШЯЄ‰Ц~bЩ„ыK4&­ƒЈжБ^ЩŸ6‰ oG/НС&›I]…aWˆjЙ~~9-ЅMЁ8иlh‚фmEPk$Ю“ш‰<ŒEŠ—‡I‰Ээ†?Zb\#ДžXСд0цЉЙУœЫ.0л#ž-96бИq>Ц“DœŒœА\J\bOЛЎфш„ЛMƒ Яx'-‰Ч–бГSvтp&„ŽЙ{Г$–r.]%M)ѓvрrdТИvЃf!Ч7ЄHФ†9/šєDO>WtТY,ю’rч Ц?Э+†;9Щ0zJ•ж[C8ю`qU™ jс4Ї%Ь4м e`њGЏЏ82Н^ЭпТ ~ђ.ЊњЧXfpДTT7Dз ЃѓqŒ!дCžRѕг˜Сq‰yT?†Ц2LїšёХНˆцВХAœ‡yЋЦujwаŠгФwБˆC>Ы ={•œ0­p:тGJ_Е‰žQН@R?KяТc@б^с`Ф– *бгo5АЖЩњф ё+x'јђf_вЖQнЋПŠdп7Œ€ёІфю”‰š…IМХIfчЫ‘спK0Ш?Ž^ИоН&њ Ђxxб*/нSБ`Щ–˜џѓg$ѕЎЄrЭ 0чЄLЌю•ЎLЪжЋl 9aКкЯ"ЇлхhѓеГЙЧЗ!3ЁЙa5/‹2БuPшxпГd K8ZЇYЮкЈгн*\,У„`BZE\sћt‹Я-ШжЅўVќ4Џејž=[ЯlЖsС/”™схн^Yt’ВyЅŽы6„azШф_:эœyъ?ьћ­ыKџ?ZItWf”с.fНщz?єР7іџтпtэSuа/3УW{$[Oйrё цѕўв‰ж~њсЫ.8vћ'ЦqC= ВŸѕŽœtЦ•-‡н7@RХk7нѓJkэќ#ВСЯg-Ž“ЕŠMо лн„йЋxoи]NГсŸбЏ*яўХЇ3ЇavyдАЧ;8{нBд05‡ша{рI,џlФwуу“НБ№ј>ёaV!5ЯиxGўц7ЦыOйn\ї-хЛњШФ}`ПтV%бЦdMћyЋrыMwОrэЭкК2мœ5Б.Ь‹1nЫye)дЮ5‰њTIПК~§љх`§йcV0‚LGа[ŒЛ‰žymЯЊ%цДЇЉzэЧŸCŸўбЖœ^И6‡ммqаыЂЊ†QЙlїNF+‡г№ѓ§йТ1ЗаУъ…гŠgвўkm FgЂЦ Уф/™QD)žіlѓк3ў&guІЎћPŽDAІ WЪє‡Ьшa#36ЄIє7yХOнTвGYжa`ЕN˜ш G…LмŠw&zFGN1ѓŸ4‰MЯцNџЫ#ЧщZ+ѓЪ,Џ&:ˆb+Qf:aІT>Дї –ЦЦ.YЏлAgЌБ.Юајu‚c)Š™Xwтѓ ЃЇt>Жй;šЎ&ГƒАљ7oНєАїГлчБЗѕ=‚ЬјФ З‡)Г]Ÿљж‰)ГЇЩLдзНМАљ…Джн9ЛхњБЕРlБѕєL‚!+ЃЭ§№Бь+ДўГмГм<љяЕ2w’ГG˜ј8ЮЂЃLёЊэЃ юД9ЇЬšіKоpMѓъХйp™0xЉB4е8%aКl ™0‰ѕ(Єў0ы‘цZc‰itkТФ^ЁЦn ?vъФw—1Й [ьеy.ёxВзК?aFэo?ЗўА эrэО[юRЉЕ+№e)J`Pc?*Ј{OиtЛuжo8ЃавЛg?v—zMЂяI"hџ”9%WF›Њ{-Ум&ўю?чЇЖбЗџѕХНSеwC‘5DZ‚AћCO;SЛ‹ЕЅ`fДћŽлwпѕтІoЉ'ќуПs— BcNЁСи‰Ÿ1“e&І-˜1!џэ„Ÿ|э3v _pš­›OнšX…7fq6 ј&39oЬ0IOНэ„р›џSrz›Ќ“юRћвy;ьQhEAЉ™063šђ ѓ\№Эы7Ч#Џ|і7хЯ§rі=Ѓ‡š= 'юbТoЬ`МvЫДNшЫ.Ћ-PяЎйїœŸ0дыЗќL/e\ эЄFшлgap?пnnZ-ЌНKќаq&ZG§Zœщеv={Ѕ›0&ўQі‚П?Ћ‰џКяžѕЧ_гКХФЧQ\"Ћї@&a”;vєьLъsЋьUЏ§,щ­Qу§јwЏ7LСŠbA^e{›эЖWЙy4M“Чw|фЌ^ѕˆЃ-YКЇє­у_9ОoНaЊ:Š%…Qe:eJ`b=e™жлVя{/ў0нНї_фЏјјјчГ†щ`BEƒD•> zV0иНяя>™Ј§vЗЁЗЩџ|ѕ8жНБЉ‚ХЬ6ОБА­жГ30Б№ЕїБЪа3ЛяБІ4тЋо}ИПДЅппŸРŒ–<ЏыЈЦzРŒ1‚щrъƒ'P У9=9свыќёЯџз;вј2˜ёuвшСœn—оAžю–щUўx}}ТЦMѕXЬ,bvФ Œ}‘ЄGw4ЌЂ?~ыњ39ЖмŒј ˜l Щ Ы–ЃЖ§бО2щЏџLЂЧIо™œ‹к1уё­0eДэŸщБxy`ќС„A›&zАрe0АLк> ћОпипЗьŸ8ОѕM_ьћŒЉЃ—ј ќm9ѓ[ЛџCћ(л Dџф‹G>ВŘ2&ГнАљБЪ</cRпyмО§A{эaВн­XяѕхчNВQІ™њN[b]ЏS=`;кчвГ^›*Wљgнz„mTOmqcСІў45›0еОАьєœГн’ќБ№ИПТсВЫГЂГІВдзЎъћ3пќгДЅџШЌ+ЗЩдЮЙѓь€Љ1“С7Б№ЌaР\ЛїЙ_Ў9Ѓљњ?ПцД}Ÿ}ИПЭБ/ЖNџ†ћtпy“оеУš…™vГЂГЂЧшйwсўрт/+Шэž[М1ЗЩпАьАП—1,Б№Аь<7elOrxKcŸі]БП{СgЪ|љф ;ЋЯ}б{—S`к`JDH™dLьUїяљйљ™lхЁм НПzчћЛЯ)дЇpѓvk ЏŒЕ4mI@ПF^vA*ч=5~ќE†!0­Lгe[З%х`.ЉrЦціBнѓ.ОќЪфSлn§@­Џ8рƒŒё`<й-“tЏmsк 7_В]=RБ2WНьќю3л~`'7ЏгШСSьЦЁУФ`ЎџPPпОущ—Хw`+rћSо/~Е34Ю№ЎЄ`7Ю у9XОQ™ЕM\QП№kЯџУGЇАеИž{ќ”ны™0oSЗ0™2-‡*‚ƒапNЕfwяьџѕў{О~џл>‚-Ь0YX­fW0МFZbZ§6пђК/јя~і“{ГэЇ№…Ѓyх5Yx /Ž)[Й &—ъбоЯя8ѕ‚Щэ<М§tќIшяЧY/Ц\уй гu˜Щ …XєOщёчЪЯœ@§g>ЌћЩv;ўВ‰ŸƒŠ3АТЧЛпѓ3њ_;АеЯхŒЗЗЋЯВт63абЦгВЙЬ§‚›[Т,БєЁчВтяJЅњАЩЙГњ‹~ѓ5УH$‡hА­v­ƒнЇЙктБс§ѓ+.ЛŸДцњœАРДЪюЧяћЖ)п2Ф(УэЯLВЙЛ‹Џ•ЦћГѓ§~ЂБшўЦ5Б№ѕмgДЧЙЗЩъ™С„ЩДЪЦLАЈ"ц‘Š‡8нНџўДЧЃ*юН3™Ў24ДкЏє$3НEŒ%ИП<ђЙlННпqСИŸ|bћй^ ­ЏA,іРдy$>—TёйЧŒnPЦпYФ еЩ~ˆv†џ9‡SЌпѓ 8@‹PїсрDћeЩ”-Њ…`яЫ2N—wFmœк—LnЧ(є~YBˆТ”Гз'ЊХ† žuЄ~1<}ЇОѓ){Ьтn„0_•љw!Ÿ2ж n˜ЛЃ1ЁG№ЩfЬЛE !є}ЩПѓgя6zњ)гЋ—ъˆОЛџšГpzTЬ2s`FжТ!љat>Зз0xvFѓеЪHvѕйу8=6ko€)Р5˜іiти?`& гnH$ЛZŽуєЈК(7ЦSPЩМ)ХУ„мOlƒиѓwЂŽИMћ_Тk9œЅ?ЯmѓМBo­gЭyTЭFЩїУ8T]d:SŸ.ы1ѕ/Ѕ -\mœ1чQJ™ЩЧЇ9л˜ЩъЕЁ}ђgM ЈqM43›ѓ”a,Мй{Ghr˜Йo2 еЭlЗT­гц7мљЄlл-Ш„WПВ…LуЁgfŽ`=zЎ!O€И=FhЖM Рpго|ІБi3=Ÿ_#&LъƒWB† 4ŠФЬЈМ—#hFПzjєUІ;rЄУ n‡Hйя™sОG"c@0yўL—h'GлО_žРїD$ѕsЦюTZр^Jc‹œьp{у|wEMрŒт" В)уObЮCyяMё™…q8ЮgэЁ sХYѓX[ПUУѕ™Ч Ž#Д2”9|‰!I^аХzЙБњXЯ<ољ2у*-I \В`4ž0ќ3Џк^ыхЪ(šѕ,р“ 0хX.‰фг~HК^Јц№оed†п"wЉ=ЅљљДИLћŒЌзbЛTЬ^Ut|ТЦ Њi„”[^ЖjнqЊ:[ J§TЋr˜cт\з5Mо>‘тtSН\Ў`ƒPзС№ilаЦ[oьTСsмЏq—TќУ KL,ЫВWžgЎ'Гn ћ­{єЌ’JcгЅrbаЂЌ G’л–<ЩА­Н…IзгЈяЏrб­“wиCFgUЏ\8‰нК7DmЯЯ}Э}ъЄU0š3$-хю•­” ‘чaRŽЕЧN$ќЬй…ьDˆUЃ‘…Г_zNЂ‡пJмffЈ†šж1,‹ UПЁ;чр[„LДnрУzF‘JГ5ј+ЈvшЩ>ДмВѕсМГлКВнЂТс„6в%АП‰ь*ГІГлОБўФ-АТљЭЖДГєD­x:”ШџŒЌЭЗЁУдЖГйАРАПГнч>њ|І˜†ЌЫЯEОБѓˆВњ=ГњВЕ<2 еvр |ЇѕёО`MІ Ж€”М щЗшМ”ЁѓТeБc{EДЫЌћ{жqIV&щ`дТ\=(Ќw0АE%™ЅЦiQ И^Џ~В§hяhNƒDќ,i‘"—?˜ВQ~вХ} AŒПѕPœ‹ђ97юп1bЎЙm4ЎU<’0}цЯaзУзo8Ѓф|њ&ЛF?ћA f,c0>VНfЖцўC 90ј(ЄgЉу LБэы‹IќЪЈђЌˆР„ј<ФЋЄl{s-Ќš 0‰ HЈmz#^a•8@ё„Рхbеfѓлš\;pЉQдЩеЬˆаC$zЬхŒnŒVЎXDlЂ‡П=‡sJ\ЩdfРy‘$EнУЄЄе~‘u6z№aЮыdJќ(Зsq ‹i­X”ъцГЉТVБЦі„ЙšЦ‡ЭFO)C‰мZнСѓ>ВЕДкАьЂžРѕ'АфьnАƒЦvГЇŸaДЪОшБЙАкБ№Бѕ0ЃЂ&ВɘؾЇГІйђэШкˆАР).Ж<+Т~ёй)хJЄ%ŒччЕъ4ЖFxпt”`zE>КТvк­Lь=ŸЧ„T№тднVpј†Šш0С –˜1d˜…#pм*ёzжЪЂ+Ьsš)›ОЊН ЫиўMrЫ*СжnХЦДrpœ<''Ь”Ъ…"VЮ\x•tlХЦФ‡UзtŸЄ}(/`ј†дѓЩ•LcЊ‹ЖfAW˜цГбЦsМ‘ркП$ y%Ф'гтЦhлрZ08}юR~ОR#ГJš(W№"t gNючаm"0FПЩФ?1оЮЁyXмtу[R6lФ№BAa С+Яeђ‚ЊScФЎ6ŸЦƒVєjџм1д’†"НbDѓи Тч”qТiŒXиaЩœ|rцD#ТsЙ—Bђ™ЂУч„с 5PБШќН“œ0ЇыдŒjŒж+˜Z‡УŠXеш—#ў0?_@K)–ИРШ[тsЊ/ѕсp”гo dЇЬ)С– „А%wЗТ9G13BТдZр@.яCuђ№MŸ"yф]P8ЇzтNŘэxоец”D0УЕcт­ЫдM=е…УљЙ[Ыю< ЈэPЇЕњ.ФxЎЮ›„Фn:ІчRЃ1&А/Е]ыVSЂАьaЄC„‹ uЫŒщ-6f%езэо2Z€Q.wvФнвВoi Г~ЌЈ…сЬ“*…œs‰л™ќ,ЛN#0бIйА16 т\3†uДž,›Фи­ŸK0Qxщ,йщnЅ”qm8‚нŠиI> юgCQЯЋKфЧк;œБєLъnƒВyХx†D­‡Œ’™oѕ5‚р™А1еЎ]ŸќПњјхџЏ?Ц'{xŸ џаК‡*нЉž–)ЈХcЪqq{ќх’МAETкЕЋгјў58,FWИYЮс ƒ2с#шH:BДДšЇЩ~НцE^ЄЏ!Z€ёЂoЄ[Ц`yd›юxШЅЫћmLјќ5ФлїСд’эЛۘИгЏ•˜˜ ж˜ТszЛ&>€й˜BЬmј Yвc щУВХS§–vQCгEкC‹{Xg…МГГaƒ!зIн, Б4œF•аШxЋЦK˜ рa&‡ЪдЭ6 ќ1Q бБЅšxПюЩ.Оў‡ЈŽy^z1ISŽЅВбB&цяG)bеСг@{d‚8Ђ™роыєŒь$n6дSЪТpЫPк0nфѕžW њ]jRгЖЬ IЋаЮ’Ж)Йs‰U|x|•š]f0_л x-љЃЩЈЖФ`Х&$юПŸС‚уЖfяOў( Ъ) +uƒЁМИБ0ќ‡ЉhУžъ`ПЪ! MЁ*•М*Z ƒВEM2И†ŠЄOГ љЫйXК=кdћќз1l" <Fzrƒ‚I(Ф<ѕ€#рХˆ‡ єФSt6ЛA‘<ь ГqežАбс0MкUnžФВ —Ѓмx…зР€mваТ6.а:Й*ž!Т(04&fђŠ+ьњ‚GE#›сХ”WiьPњGcLbЯ^:хv ˜ЦUдФqйaH%V3hш'„UHnl7D’мЋLЁгкЁРУMƒэidЈ‡lЙ,aХGnk'ЉsеQМБQоя•Oe‰q‹^­Fe<5„O< рEuѕ[x|РЊЄ„?ЮћПэПEЧзО€ lEЊL ABT)Nбќ)(HAт‡NЗ>ЅИђZ”џ‘ВЇ+\о>ЙИ2{КтжКe‡Я›ѕкћЫ И0)оHы]яЮз3ѓцН7ГГћОžД1ч'ч?sv4Цъ"^;"Ј7cХњ^ щм%Fњк'^сЃЅ˜щpЧ †^ЭСЄDо=gDvЦ,2ЎњЧЭ“AКoЙ+йи ‡јOgАы•›n6Д%fй?мє 2cˆ_ќСи3Iv32Ѕž%г{Q‰YЩ€X>о6–р‘aDФ!хЄŸяѓ БЅѕTtЧ93ШФџeAю1ЮdУ+ЉŽa{ёTУ=Щ/№PYљ†; цhтN˜]d/Ѕѕ”ѓ_гЩqžцж§AwрСьbŸ­ичiЙ№ЈlNEnюršgж№юпЬ ˜Ё˜ ‡9фЦtaвt_bc[b,ЏŠЙ І{СаvaВНлю№ЇqспЉјтјуH0†pK?А•Ќ]>$‚8d"p(˜Л!кYъВшѕАxdиТ№s.ЦёxLxJ„‹`аС †Xяd HUnGS‹BЮ(gЁcnšааeЊдЭЭ’ш<<“g/!ЗRЗ1wЁ33юЎЦKˆ<Ы[І‹дžŸа €СSD‡h]fЋе-л7W ЙŠ˜wИpW|CEMГЈ“л№*ЅAsдF0ЯШnqжXњqК‚дЪ!ѕŠ;yl_rх1јемN1еЅ3[•›L ™#[Іб%їцїdUХVЧœЅDЊ#h‰с“њщч В ЌYWЗ”йЫoјEw=’r№ƒЁУ#Ђ§вЎeЊЪšQa‡™/ цdдЁeјгDН^UѕК9sрЦЧ~9x№tХeЎУ§н`щCЅАš мс/j“ˆ 1ЯђиЅ&х‰€ЉhNƒqгPцWe:pЧˆFІќ.{ПД<СšЩ˜a‘‘{‘2є GWAЃn™…njЇФрДˆ­‰ q&цLШLJp тaU šэСTТ\z?ќ:КXЦn!щЈІКмX^ф=™В2ьІŒТёžЅGХ.€ ыйŽ!bЖCТvмюˆ“ЈЄЦЫhŽ=“ўbYЬЈЅcЙc3˜"SBQдАоœІмАбРфМo ( 0НFsZту уB*}G “ќР*5ыЦРŽф$юFRфш лhNЋЦŽžМY3ЩvbБœ#–УUўШ+oѕ\Хwьœ[7ќjЦlcЏЇfнАЫ40Л+lЧR3Є1­#ZКУх'H.Уœ‚’}ёѕдЊc Ь*юš’NCЏSЏЇVнd%Э)‰Ї=ŒЉр[ƒурe\FJЁ‡˜=7S+ Ҙп‡х '6зL5_U\ФJSцЏq< SšќAа>7EaМPГr&WЭUї!Ы‚ MU3/Ž;кƒ*›rЎЬЌЊ:1хCПZxе л‰сmі"GсJVЙ‹ЃnŒЈ™T/lfїпз` tCКє јmщЂтЈѕЙЎœVЦЪ‰Ў>­\ю<мЄœ}ыќэъЩЪYє^ѕw^vМ­rЖ%ыm•ѓ*Ы­ЫяМ2z№ ыш&}К-}лVŸnЋ=›Шz3Ь}†шлlbŸБ—э&›№JЬл{lr§m(AйќuvžŸVђо`лщн ^cЫ“ЪбэўЏ0БЪЕzw<ŸщuџХbV(ьЁр„ЏілGпћђсOїОњўб7пЩщZќ‡ф–}ПзѓeМ!eєпту“7C>{ўj@iФ~qгЧщнѕчНЫНpzKxLŸіŠђЅ~’>`“3Т}Њ|І/ѓƒr}3=ћ7П\ЯѓП—ƒf,яNыU['І№’™_зДЇ(#ю.Љ/&њqиUR'f.J~™ŽЖR'fDЮ‘—Aq‡к@uadХо‹€q,оL]˜иC”Я”›И 7Œ†ѕŠ№хrS>Sх3х +€м^Г РЂАњЂ|ІЪgЪsIV8”ЯTљLYх5Ъg:Q>г}žЌ–чАПЫЙХj.66<5ЭmТƒИ?HŒф`Щз*ŸЉђ™N#y 'bЂЁ|Іcх3Э~Ч9х3хE8х3uМЌ•\Ъ`QЎ‡ь*Ÿщ\љLђ™JјDhq”—М6а™ЮU>S;уM х3EAЃyСЮЯЩ•ЯTЬчї§Ш№’*ŸЉђ™ѕј9К |ІџЯ43чˆL9JEЪQЪ9х(UŽRlA9J•ЃT|Ђr”:ЇЅЪQ*Ж ЅЪQ*z ЅЪQ*z ЅЪQ*z ЅN9Jбх(e‘Z9J•Ѓ”ѕФ1ёФ$х(EЪQЊЅќЗ€r”*GЉr”тOй$СyЦЁЅN9JaŒьXє?ІVŽRх(UŽвэp”:х6.хUоQхUоQхUоQх%T\yG•wTyG§ Љќ-hЂМЃЪ;ЊМЃЪ; sб@yGзP•–1ž ЗYй)яhEэУЯBћкК3лТЌу*[W/9ПIнЖUЮ&uлГI{ЖХQЙQ{”wt3Но’м6бЗMє`{сє|щёGсСuюMIЯ<ƒhЏпПџѕ/|јШŸьќ(ИA{žя3ўЕЂшx=щ(€рр€  Ф Ь€ЭУ—КPicture КWord.Picture.80КPictureз‚гК,cmurray@mail.nysed.govК:mailto:cmurray@mail.nysed.govзžгК:charterschools@mail.nysed.govКHmailto:charterschools@mail.nysed.govђ`/Ш 0ве˜ЗDArialngsX—0в№Љ№Љ w—x—2ђ 0x—еЗDWingdingsX—0в№Љ№Љ w—x—2ђ 0x—еЄ€@џџЅ .Љ  @Ѓnџ§?" dџd@џџяџџџџџџ  @@``€€ h№`№Ш\@     №,2№$}dЕEОДШП Ьɘ…џр,ƒ №0ƒ†AПРХAџё€@ёї№ѓ€а‡К“АіЪš;­”ЧЪš;њgў§4hdhd ™——2ђ 0XџџџІџџџpћppћ@ <§4ddddМ—Ђ 0№Љшv—џ ˆŒŠ0К___PPT10‹ РРŠLК___PPT9‹.Ў&ЏЌ№с6ѓŸЈ= ТщЖЙЪгЦЕ Charter School OfficeЁ>>!€ўŸЈInitial Statement January 2013Ё ѓŸЈWebinar LogisticsЁ€ўŸЈЊBlackboard is an integrated webinar software that provides both visual and audio through your computer. If you are having technical difficulties, please contact Cheri Murray at 518-402-5623 or cmurray@mail.nysed.gov for assistance. Please use the chat function to ask questions. We will pause to answer questions frequently. When asked for feedback, please use the face icons to let us know whether things are making sense. Ёfщ@2СPZ#@Q7вЊСдђѓХ 0пСзѓŸ  Today s AudienceЁ€ўŸЈА Representatives from newly chartered schools that are required to follow section 5.1 of the charter agreement, which in part, requires the submission of an Initial Statement.ЁБА$ѓŸЈPurposeЁ€ўŸ b The NYSED Charter School Office is offering this information so Charter Schools understand: Governance and management procedures and financial controls they are required to have in place. How this information gets monitored and communicated to SED through the Initial Statement and an auditor s report.Ё4_PZ2гPZ2_гѓŸЈOverview of PresentationЁ€ўŸ JCharter section 5.1: Controls put in place by Charter Initial Statement on status of controls by Charter Submit an Audit Engagement letter Commence Audit of Initial Statement ($50,000) Submit Audit Report Remedy any deficiencies Report on correction of deficiencies Charter sections 5.2  5.12Ё<ѕѕѓŸЈ5.1 Documentation RequiredЁ*€ў €ўŸЈю Charter School must have documentation that they have implemented adequate controls to ensure: 1. They are preparing and maintaining financial statements and records in accordance with generally accepted accounting procedures (GAAP)Ё&яdŠѓ Ÿ B5.1 Documentation Required, con tЁ0"(€ў((€ўЊŸЈЋ2. Payroll procedures 3. Accounting for contributions and grants 4. Procedures for the creation and review of interim and annual financial statements, which procedures shall specifically identify the individual(s) who will be responsible for preparing and reviewing such financial statements and ensure that such statements contain valid and reliable data. 5. Appropriate internal financial controls and proceduresЁTЌP . ' <Њб Яѓ Ÿ B5.1 Documentation Required, con tЁ0"(€ў((€ўЊŸЈu6. Safeguarding of assets including cash and equipment 7. Compliance with applicable laws and regulation 8. Ensuring that the purchasing process results in the acquisition of necessary goods and services at the best price. 9. Following appropriate guidance relating to a code of ethics, budget development and administration, and cash management and investments.ЁTvP94xŽѓ ŸЈ<5.1 Status of Governance, Management and Financial ControlsЁ==€ўŸЈ  An Initial Statement must be prepared by the Charter school that states the status of each of the controls previously mentioned. By status of the control, we mean a description of the control, if the control is operational, and who is responsible at the Charter School for the control.Ё!!ѓ ŸЈ 5.1 Initial Statement SubmissionЁ>! €ў €ў €ўŸ АPrior to submission to SED, the Initial Statement must be reviewed and ratified by the Charter School s Board of Trustees (BOT) It is due to SED no later than one hundred-twenty (120) days from the Effective Date For example: If the effective date of the Charter agreement is 1/1/13, than the Initial Statement is due to SED by May 1, 2013.ЁHY T €ѓ  ŸЈ5.1 Engagement LetterЁ€ўŸ ŒThe Charter School, after submitting the Initial Statement (to the BOT and SED) shall retain an independent certified public accountant (CPA) licensed in New York State to perform an agreed-upon procedures engagement. This engagement results in an  Independent Accountants Report, in accordance with attestation standards established by the American Institute of Certified Public Accountants. The purpose of the engagement will be to assist the Board of Trustees and SED in evaluating the Initial Statement and the underlying governance and management procedures and financial controls that have been established. The engagement letter is to be submitted to SED no later than one hundred-twenty (120) days from the Effective Date For example: If the effective date is 1/1/13, than the Initial Statement is due to SED by May 1, 2013ЁTGPљ tRfѓ ŸЈ/What is an Agreed Upon Procedures Engagement? Ё,0-€ў(ŸЈЕSource: SSAE No. 10; SSAE No. 11. .03 An agreed-upon procedures engagement is one in which a practitioner is engaged by a client to issue a report of findings based on specific procedures performed on subject matter. The client engages the practitioner to assist specified parties in evaluating subject matter or an assertion as a result of a need or needs of the specified parties. Because the specified parties require that findings be independently derived, the services of a practitioner are obtained to perform procedures and report his or her findings. The specified parties and the practitioner agree upon the procedures to be performed by the practitioner that the specified parties believe are appropriate. Because the needs of the specified parties may vary widely, the nature, timing, and extent of the agreed upon procedures may vary as well. In an engagement performed under this section, the practitioner does not perform an examination or a review, as discussed in section 101, and does not provide an opinion or negative assurance.3 (See paragraph .24.) Instead, the practitioner's report on agreed-upon procedures should be in the form of procedures and findings. Ё:ЖP"  ѓ ŸЈ5.1 Commencement of EngagementЁ$€ўŸЈqThe independent auditor must begin the engagement to prepare an agreed upon procedures report on the Initial Statement within sixty (60) days after the date on which the Charter School has received and disbursed more than $50,000 in monies received from payments from school districts, under section 2856 of the Education Law, or from grants or other revenue sources. ЁrZpѓ ŸЈ5.1 Completion of EngagementЁ€ўŸЈБThe resulting Independent Auditor Report should be provided to the Board of Trustees no later forty-five days (45) after the commencement of such engagement with a copy to SED. Ё$В} )ѓ ŸЈ5.1 Remedy DeficienciesЁ€ўŸЈ In the event that the Independent Auditor Report reveals that any of the above management and financial controls are not in place, the Charter School must remedy the deficiencies no later than forty-five (45) days from the date the Report was received by the Board of Trustees.ЁѓŸЈ5.1 Report DeficienciesЁ€ўŸ @ No later than forty-five (45) days from the date the Independent Auditor s Report was received by the Board of Trustees: The Charter will provide SED a statement that all deficiencies identified in the Independent Accountants Report have been corrected. Such statement shall identify the steps undertaken to correct the identified deficiencies and include: Date completed Person responsible for the corrective action, and Actions taken SED may require additional evidence to verify the correction of the deficiencies. All documents required to be submitted pursuant to this paragraph shall be submitted electronically in accordance with guidance provided by SED.ЁІ~PˆPPgPOPфP `gOуѓŸЈ 5.1 SummaryЁ €ўŸЈ3Controls put in place by Charter Initial Statement on status of controls by Charter Submit an Audit Engagement letter Commence Audit of Initial Statement ($50,000) Submit Audit Report Remedy any deficiencies Report on correction of deficiencies A timeline is available on the opening procedures checklist. Ё$3ZZ4ѓŸ 6Charter Sections 5.2  5.12ŸЈ]5.2 Financial Statements; Interim Reports. 5.3 Audits. 5.4 Fiscal Year. 5.5 Annual Budget and Cash Flow Projections. 5.6 Funding Procedure. 5.7. Exemption from Taxation. 5.8. Collateral for Debt. 5.9. Tuition and Fees. 5.10. Outside Funding. 5.11. Maintenance of Corporate Status: Tax Exemptions. 5.12. Insurance. Ё ^Z% '     0  ѓŸЈ Questions?Ё €ўŸЈŒEmail: charterschools@mail.nysed.gov with the subject line: Charter section 5.1Question OR Call: Your school liaison at (518) 474-1762 ЁBŒЗ(}№Ьў(}ЊiђѓХ 0п$ъјЄ я  0`№ џџџ€€€Лру33™™™™Ь`№ џџџ–––ћпSџ™fЬ3™f`№ џџџ€€€™ЬџЬЬџ33ЬЏgџ`№ оіё–––џџџЦџfЬЈ`№ џџйwwwџџї3ЬЬџPPџ™`№ €€џџџZXџџ™dbmoЧџџџ`№ €џџџ\пв“Ь3Оy`џџ™гЂ`№ ™џџџ3fЬџџ3fЬАfЬџџч`№ џџџ3f™уыё3™FŠKfЬџ№х`№ hk]џџџwwwббЫ‚€žЈџЬfщмЙ`№ ff™џџџ>>\џџџ`Y{ffџ™Ьџџџ™`№ R>&џџџ- пРŒ{p_/ЬДŒž Ѓ>џ§?" dџd@џџяџџџџџџ,Ѓ|џ§?" dџdи@џџяџџџџџџ € д €" а@€ №`€Л€ Ѓnџ§?" dџd@џџяџџџџџџ   @@``€€PЃR    @ ` €`Ѓ pЃ>€Ѓ> ж№Ю№№f№( № №№в № “ №6€”Ц—‡ƒПРџ №­ `}№У — №TŸЈ Click to edit Master title styleЂ!Њ !№ № ƒ №0€pЩ—ƒПРџ №№ `№У — №žŸЈRClick to edit Master text styles Second level Third level Fourth level Fifth levelЂ!    Њ S№Ж № ƒ №0€Аа—ƒПРџ №^ `Š№У — №>Ÿ *Ёј№И № ƒ №0€и—ƒПРџ №^АаŠ№У  — №@Ÿ *Ёњ№И № ƒ №0€рй—ƒПРџ №^ `Š№У — №@Ÿ *Ёи№H № ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.BйЭH>% КDefault Designюия€ 0 H№@ №№и№( № №№r № S №€L  Пџ№ Аам№У    № ž№r № S №€ќ  Пџ№ ` р №У    № ž№ЌВ № у №VoПAС ?ƒПРџ?ПB3"ё’П€№№` 7 № С №H № ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.BйЭЙ@%ю$я € 0 ”№Œ0№ №$№( № № №r № S №€b  Пџ№­ `}№У     № ž№r № S №€јb  Пџ№№ `№У    № ž№H № ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.BйЭїIЌю*я € 0 š№’@№№*№( № №№r № S №€|z  Пџ№­ `}№У     № ž№x № c №$€\{  Пџ№№ `№У    № ž№H № ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.BйЭ0ОЛю$я € 0 ”№ŒP№№$№( № №№r № S №€<ƒ  Пџ№­ `}№У     № ž№r № S №€„  Пџ№№ `№У    № ž№H № ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.BйЭp]Фцю$я € 0 ”№Œ0№L№$№( № №L№r №L S №€ЬО  Пџ№­ `}№У     № ž№r №L S №€|‰  Пџ№№ `№У    № ž№H №L ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.KйЭрhЯэю:я € 0 Њ№Ђ`№№:№( № №№r № S №€ЄУ  Пџ№­ `}№У     № ž№ˆ № S №€ш  Пџ№№ `№У    №"žІј€p`Pp№H № ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.BйЭpKвљю:я € 0 Њ№Ђ№$№:№( № №$№r №$ S №€До  Пџ№­ `}№У     № ž№ˆ №$ S №€Иў  Пџ№№ `№У    №"žІј€p`Pp№H №$ ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.FйЭ№€Шю:я € 0 Њ№Ђ №(№:№( № №(№r №( S №€ќт Пџ№­ `}№У  т  № ž№ˆ №( S №€єe2 Пџ№№ `№У т  №"žІј€p`Pp№H №( ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.FйЭ@Љ^ыю$я € 0 ”№ŒА№,№$№( № №,№r №, S №€т Пџ№­ ` №У  т  № ž№r №, S №€јт Пџ№а `№У т  № ž№H №, ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.GйЭР3йю$я € 0 ”№ŒР№0№$№( № №0№r №0 S №€8т Пџ№­ `}№У  т  № ž№r №0 S №€x$т Пџ№№ `№У т  № ž№H №0 ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.GйЭРf№Бю$я € 0 ”№Œа№4№$№( № №4№r №4 S №€А3т Пџ№­ `}№У  т  № ž№r №4 S №€4т Пџ№№ `№У т  № ž№H №4 ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.IйЭ€G?ю$я € 0 ”№Œр№8№$№( № №8№r №8 S №€ 9т Пџ№­ `№У  т  № ž№r №8 S №€ИMт Пџ№р `№№У т  № ž№H №8 ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.IйЭ оK_ю$я € 0 ”№Œ№№<№$№( № №<№r №< S №€мWт Пџ№­ `}№У  т  № ž№r №< S №€Hbт Пџ№№ `№У т  № ž№H №< ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.JйЭРQИю$я € 0 ”№Œ№@№$№( № №@№r №@ S №€qт Пџ№­ `}№У  т  № ž№r №@ S №€јqт Пџ№№ `№У т  № ž№H №@ ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.JйЭ`Wтљю$я € 0 ”№Œ№D№$№( № №D№r №D S №€Фvт Пџ№­ `}№У  т  № ž№r №D S №€шxт Пџ№№ `№У т  № ž№H №D ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.KйЭр?Ё"ю$я € 0 ”№Œ №H№$№( № №H№r №H S №€Д т Пџ№­ `}№У  т  № ž№r №H S №€œт Пџ№№ `№У т  № ž№H №H ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.KйЭpLЛpю$я € 0 ”№Œ@№P№$№( № №P№r №P S №€0Šт Пџ№­ `}№У  т  № ž№r №P S №€‹т Пџ№№ `№У т  № ž№H №P ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.MйЭ@С†ю$я € 0 ”№Œ`№X№$№( № №X№r №X S №€Ќœт Пџ№­ `}№У  т  № ž№r №X S №€Œт Пџ№№ `№У т  № ž№H №X ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.OйЭ№Lqю$я € 0 ”№Œp№\№$№( № №\№r №\ S №€|  Пџ№­ `}№У     № ž№r №\ S №€\  Пџ№№ `№У    № ž№H №\ ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.PйЭРsЫ*pаЯрЁБс>ўџ ўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ§џџџ ўџџџўџџџ ўџџџ& !"#$%ўџџџўџџџ()*+,-.ўџџџ0123456ўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџRoot Entryџџџџџџџџ РFРT||ЗИЫ@Ole џџџџџџџџџџџџ1TableџџџџCompObjџџџџџџџџџџџџhўџџџўџџџўџџџўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџўџ џџџџ РFMicrosoft Word Picture MSWordDocWord.Picture.8є9Вqџџџџ [(@ёџ(NormalCJmH <A@ђџЁ<Default Paragraph Font џџџџ џџ№l№№,b№$БGXюо:ю™‚љAp\hдџ% @ёџџџ€€€ї№а№№n№( №’1˜4џџџџџџџ №№6В №  №A№№№B №S №ПЫџ ?№–Рtџ@€фс!p@GTimes New Roman5€Symbol3& Arial"ёˆаhЛs7fЛs7f!ЅРДД€r0мџџ emscatest emscatestObjInfoџџџџObjectPoolџџџџџџџџџџџџРT||ЗИЫРT||ЗИЫOlePres000џџџџ$WordDocumentџџџџџџџџџџџџ #1ьЅСY ПbjbjѓWѓW #1‘=‘=џџџџџџ]–––––––ЦЦЦЦЦ в ЦЈЖъъъъъYYYmoooooo$^єRN“–Y7"YYY“m––ъъMъmmmY –ъ–ъmЊИ––––Ymmmm––mъо `@{+ЮОЦЦc m ј jUmH§ўўАРN АРN!А$"А$#$$$%Аn№§$БGXюо:ю™‚љAp\hдџ‰PNG  IHDRšъ‡щgAMAБˆ•˜єІPLTEџџџЅйŸн pHYs4Š4‹ђwЌ— IDATxœэœДUрЋг1PЂ{$@|•мqЮ@gxY;я‚ЂЌЃЛ9ЛГ3ЛŽ+СС•q'‰OЭЫцхн~гHЋ@ŠйcаЧЋШ:Чйq§5т5аѕІ•ŠЈЏиu§зе6RˆBWЇBКŠО}Пћ§оЊюз§^'ш{іPч$ЏЛК>}|о_­Сo}i/#/#/#/#/#џ?"БІБпq4МŒпq4 NУŒDТ\ісШКBdяІШ§ІˆoR­ЈnсЈЊ@d>kОPќЭŸЇ„І™(f5‚…PЎcнf$d јАZŽоН42 ОЦZа‚жЯ§ЅaHьЌ"РŸЮai/‰„<дt  –Ѓ1aО$RЭX†6ИPЬCљЅiЦšйХ2l``’В­ЊйJ$фЮF–@LС$ƒЊ0{ Є*s’wРyЧ ,ШСJiЎ@Єы’GJŸcеŠЌ~f$цŽ)y=F!’T$ъŽѓ3"uь/™Z3VЭЯIѓŒH9оШbщЛ?ѕ5^>"M_В$VJRУE БY?ѓ№Ћ%ЉѕЈ=:ш2ПЂ1УH]`љЖBWUgѕzEc†74$yц'т<к3еЎ|Фt )upzЭ7Щ’‹Fуєˆ`EC„ŒŒ?НfЩФЌR|z$–†ŽШя7W˜вPНxZЄs;6ф€!ЮТBШcnž)ћ`‡,ЄBœ)ъdˆЭ8‡eЙЇEЬYАаШl %ƒ6ƒoђ ѕжщСђ0oх:(q#$ЂЃ\|:$y8Ьа ;Eд#Њ$Ћб†к?ˆдQvйz)…„yВ9SjЬ< тњ ™GЛбDа Љf%ŸюiЃм=eЦМ ЦQT9’љшeЃЩŒvŒњ”ЋBm(Ѓ+_ˆG#bЦl‡ЈЕиY ) ‚mЈK|СG"­˜UД< ’`2h"а*§ 6i„<0ъ,2І,Тl`ыь‘ˆыpŸLЃ§lxd3иСhдnˆа‰˜EpЈ&б2"X У†р~О1 ‘і O‘ВGCЄccжѕd"ІЯr r =>"и|чJюЂЪ™E‹QHЯVйA'^…ЊMШ-bљ\ tй2љR .2e \”&Zž4ЭˆЛ cќќŒaUЈ#R€ВKH%FAжФ*ЩV ‘Ш ьfBX.і3Гr>˜КдиIz~r,ˆ 7r$Џ‚‰a&ZШ ]bыЫђЦ … 2ƒя\ŒГЩjD]˜ІдхƒPЬШ*jњЈFшOѓUHъё CП]а1Q ФГJЙ’c&q^.їr‰|=FЋpa"ЯB”xЈЁћЎ дБjEЬ ršЋ  >agБЂMs>"R~f€e­BМrрКP‰РіБ’jеаzPPV\wb›eaCiєВАRu}Ÿ!8vйBc2Сž6бMФр УЯънqІ`уКЕРo­Dф4CkѕA€'ѕ~оця!ћЧbб N­DDЬ§l7ŠГжћYCАК+ІЙ_р+$ф -Œy}KњWШ1s[0a:clљМк€ Bъ”&Н№4"м С.j†Й ŽжобTњRЇЏenШmŸЛЯ0т9~ š M=ЃвpŠЦ(AєИ fЃUwbЏ™СЪЂƒБ0 SЧ‹В Š4PВь‡`2aNS—р…Ы ЕУБ§’ЪЎˆЁ #ВРЦЩUы`<^шѕ<ЁиzUNѓ8FФlЃF”!XР<ВсВОЏЂrФг+”CЌBрaB9ЩЩЭ†„™йІ˜рCHRнS_PQђ‚XFѓŒ^bхѓLЯ&B" *6PжPOwD–ИŽяБGP˜V€ЙЌ9„UP_тЃYЂEКЇЅ™Щ™лхШзt{ёJRU5ф9ОvчžHКTFП‡•’p<я !V^LcњэE+—I@ˆHКm:и@–CMЏCШ|N$дЗё9Ір­nm „ N%ГэЉ'Ы )œŸD”! =н‚ФяcmDb ˜ŒIЭЙ$˜ж "ЇїGІ#$@e@`Ђ!тІ№NКg3БSн†ЇОХХœ?EoЄ™ xЖ, !­ЎkE*Ra`œ‚ лД‚$'њиDФ ,™‰?E’ *эЬрІnгC$>uƒЂЬ\™™rŠ`CЦXкэ Щч`В[sIфA "’ i€1„ИЈtЖbЌ˜нŽЃ7kvЖеNž?@­#oˆdтO‘ Œ’4нОD‡ё0 Cйx!$јЪRїЯˆїKЃ‘Pы yH%Б F ЃЌxZ“гZ~БŒ8z]03`•ДНкеа&п8F.@цVчC,Ђ!L+`ioЂЙšВ3PуМщGHA‚dСŸaрFžзО=#$Цеu[Эxf<€ШТхhПО?zбlКэО‡ЕЉ`ujЏ•iLŠLЕ]B}оР(AЛG@г†VГm —iŒ–ъKdQтŠбgЦрAГ`>51uа•ь`‰"4cƒ› И,@jXІфj # `žї‘$Ч8УaУ!;kU`рrлРb“Šра2ЙqmЉ$1§|,$Р‹РRУdд‹-# §*†^'‡ЛmЛ*х—SМlї‘РŽїЃ§Dйзю!Ф АЊrƒJ }ixЂ0Њ•P2%SˆgЂО`ŒРЄsr>БсМШМ­…ЩЂЦЬ6ћШ<"!КkЬAю*DpЋ г/ёЬz0€4М  T"yѕ|l†Г I•L!3Аƒ"5`х$Т|3е,1ˆ ŠљL2Я%ГКќЉvц"/­4!rЪ№PХаЕкВ`ХеB­#дŒtOtŒЅ@v‡ˆOкпG‹хСпšDfІd_љXѓ‰Ю+ГЉсB‰†Й€’“В=уzё((wгЇ~ э[ъhЏюIГX‹Йи§)"ˆБЁОН(бј№О'^дz>Pь…Š-ђ jџі ™›PWЅDНбУгкеOœЪѕ&Ќ4дxЁž ‹-Єˆˆdк`zо|CыьЋя?gmЯqЬрљj›њШvB˜зйSbћЦ=Зи=фzBЌ9zхвћЭvр#fњ\o„к–!5Lщу™)sŒ+˜§$BђpНЇжцžбж™НГе`УчуњyR‘Jй Ыš-žЏi§`*ЄШ W)вY-`’оG|_гжіŒКУКфЌ567A™"б‚"šxœюOиA];Ϙы!1яЂˆCнžgх )&Aр`в-Еs{HќЩmХ|ЏbЈ­‚†%і#§EЄ}{в Т|д…ё~1ђ’IЭэ!|Ьˆ5ю-ВFŠѓ“^ Е(‡–n‡'§цѓђ /hрy,Ъ–їhМO.{>ЫЌБсГТ‹чЖФзdАП!Вб–ЗЋЄШ№Ыe/žU„>"Гн… <@ГLыіrл[žlР.е—‘;k•Š#ѓAЛ‡,b<ЧєРЊeœЄZГэЊЬW# S{B–x™aў`5чf`aёžg5WеЈ*Rdž ЬФМ %fіXТ–‘цЃЬ b^B=I‘9Pніp€ §ЙуСŠСo-0gМ!‹œ›&мЅ=•;kaDmŒZўњH!GГž""ЋъF”эvП е|ћ№ћњNDN))—ВьFЩƒx’Д1iњT#OВ]„№ыt*%PZ”qЂh l)C"…€[QШ6Bžœ1Ў'фaUЁZ„ЕтЈЙФщiўзЉY5ќѓхюЏ RЬъБ“гŒnжH3ёЉ9}‘$CЂšЉd‚œэуц!ў;Э4’гЈ ‘m‡т х%ЂчђљјRЊXзОU!зš_VˆM•ЦмдH‘8M)B5jЛЉ5NЅ4o˜м‰Јџ^ІJ‰г9шЅ‰ Ё€уИX9ёёПЄŽяњjqx’Sом~8CкМ*"hš№@дZRю1ёFМNcМBWОШ\…,$MjўEvПхбђcOcрzЎ'ЄbЇ%}$rаŸ ВKЪэeћЁ‡ОIvEGoРAVя5чтQ%Y т^OLБ,o“С_еИу{зl^Sс/ќpцnB:хiВ BШЁ­FЈђг›пѓHЕ.vqх…ўљ7ПHЗMBА&Ќ­s9Эь!Ї‚rоЅ1+е№ЋЏ"шc ЧFm‘Ж]ЊAQЫrPљјŸћxGёї6ЋЯŸГM!šо?‡H”"Uœ\љ1<ѕBхљ  {т•ыкk6…Њ”Lс{HP!DOЧ[иќŸ>еВkEЕ&~рЌцsтcЄ>"ˆŽ‰k†`tЬ ЦЃПŽvэxЫ?№_ђЃЃљцГЦЮа0Щ(ЇBўЫдykuЖ}рЯ–юџкCќ—›4Z •X'Р нžj СШ\4Ё’"ЛoЎНљЋЇўцЏІ4mKMjгЁ 1Kt%и‹этdŠ`ЧaОђPŠМ?ЊэнїмыФMћГц­СЯ~q€2cF‡ђRЁiьЃ†ЪЌ^Мы†НќqGЫэyн5эчw>і№J ёБH†ЉpšŠњ/––>ТяџєђА­Фгю<ќŸнЎђдЋˆЬ*ФDЅВдМєЗЊKћи{ШќСйўьЎз\з~n‘z†(Ло*Qш 2і“kryчQ§іЮП§гї*„wiё‘–BŒ ёїбŸу7/ЕЏ§ЄъОg.8P}сѓС јr*зЁЈеCt4 [Њ”уo^ŠоёEU§юаќМћђZN˜ШKёђˆ`Ж{0RШЯз\VыямzќSЏyеЙкЅ_їYЧвqВxЁЅЉI…јЅййъ{s­_§н\їœлЕЮZЯQ'Я$d4ЗЋB:я5ЅнLNџcђЖ4u—ЧoзЖ_{ЎЖŒTSD%Œ8Pждtе ZqЫѕWЄУА›W{э1ѓIDфXŠ,t›„№9ю—8љŠ…WЛDлї„уŸџїњŽMH•пtœ$Eд\‰ђd„œuЬПхЇЉО§фš м_к?F­…$Юўё2DeЌ'7мёЬzд—ЪU?НёВЏ b§–R‰3d[iC6A';ž=ї/єOдфG_ИЧXјОсу]+]~Kў)—"M†ъ…mЩћйѓО@Žр‘№ чw кF2 )тЮ#э yФИNMpі„W>;l$OwA!ЬЃ:aLWЭЪИїcэ:жl;кЛCіщ‹– Ž^}ЩфђkЃћ}уOPз.јЛа|ќгъn%+Хk)ФB|уС_пеŒйЁіа<ўIuзNх’xЉ\tDdNˆ‚AsјqžФю(мѕШ…Е!$oq„Јц?Ђ#ђ$VЌђk'w}2Eь0CR…бHa$OыGtй4Ўc№Ф>_+‡ЛoИ\ЕЅ>„l$$”ЉE(Фњ$њ?wевR œШDirмЏиаА№Бgv{№–pзg~™"FŠИ)ТНц?bТѓ‡юзіŸєХžwžмuќЏ/PІУЪˆ{З „dќИбљюЁ‹1Ц§{їмѕ™Њ2ǘ'NER…,]бљЮЙ€//ў{јw?Мы3љЛщn RФЩOe™Т<~EЇzі+5fнo=№š7ь:ОA!U™аТџВНLьб4Шдђ0ыToљШы“6§ѓ™w9)Rя`ra”!:!ЂчљяЙ њЦџ0‹њЦЮэЂћјq?EтІ I/Xфн‡’юiљoќшЋŸ4uъЛ.™9ЋЛ“I‘O";ѕќ9BbОЃЈ>|№еЧМЭМѓўtјšoнЧЃto)#ZвЩ‚EАIЏа"вQMЉђ=цcпўћТдNјц?žлЙ„;6щЎ6ƒ&БVЄ1Z‹(ђЃЉіпk$­ /+6фЁ™нЧп˜NiЙˆfŽ#Ћ“FфВ†м туЦ7_иАюЭ FХ}№юћјU)ТgЃYQЉ*!ЮЇШFуžЏ3œ№‰{т]Вћл)нvЈщQЛ<ŒЄS0vьпАvЯk_kпКіпЗћЊD‹кЅŽJЎ(эС„m>5Пe˜ЙAћёќўЃџьюKvOfH ’rQ†дISt8lеšgПїrПѓЇќЉГОћъ iQˆˆжH‘(EвЖ|чљф†ЗО*ќЦїЖœќуЯё^)Ѕ€2’рœ›l•[F”šйЬЃcБЅГnvЬкƒЙKзlЎeѓrhиЈNЎH ћШэ}rУПГќЛžб>ћ&џ†}=„>3EH 0!Ыgn;UЙxmюљћ_ohљ#Л !+ЋЄзJ<;жЬlЂц№'>єрЗЁк5чйМОБѓšЭ7Р3ФкВњ†`Ц`ВѕГе6еqч†=ГцБІБеЛFЕї‡ІАЈВдзОИщЃ™Уў0Ёе<І™^†1Ђ/ЬэЦˆђH6яъ—bг’t†$N+pаdШЧЯыМ(їСкЏ\МrЭ‘ЃШ2В-p6Д{ШфС‹З|ќM7Xм“;RЋѕG|‰""U-p„šбTШ;8пШ|-yш†Ћ’ЭЫH};›ЯРiЫˆs]sЧХ CcхV>Тlь9ƘŽ+§(<ШцmОѓІцŽ ЧЇўERqЂГŽ@П-Œš™!8FŽЩƒlоцб7u^4>§…ЄЬlмЭТйSˆ˜OЖ1ьeШБыоЭ6Œ‹/t!8qсgћЅHŽэ3 F6F“rйєыЃзН{ЧњqљeъТx TŽeШ ї56nЬЋё~›тX>›фE™вЅ‹кcŸЛ‡Hо0~§ІtŠ€жHЎЬѕ5ЭзОэ`§Z@oŽЅє!iн”Ÿ"“r{‚^GіJљlxKMђxQЫQ)fŠЬіхT˜Ю]ьE$д.Ь2'ЗЛЖўѕЮЧ!~ŸЖўГPЫЎаvтЃq:C2% q1—dˆŸлњзhџ|нŸkWеGЁ‘lъ†bк.›!›л =Е~\†ъŸƒ]ЯФЯ йЪf{ЦЧ6Љ­i;§-'єKџшœ]p‹–{Cv­O‘‹)ˆHdsJыЦІ>n ЪЗоiЩѓ4mнуy0{HŠ9бRИqŒveБ2оzЂ~ЫeЁk­ЉП_Ø"mкчнmШtВышдy3љ2Dl§юLёќЛс1ўтжђхАtKš(ЂЪ\вCцЄA3йъ—мњToљ0Zтьдхќ-zjR•щФн7&KќтЖ зTЂ л&ДhLЄБвSэYэўМ%ошyЅ5ЭSšsјЮЯОaэ]Rћ`|e†`$Ђо$ф"Їѕ‘Ўя‹uŠЕ~йц#…Ло.6lк›Edєt<ˆfЛ=„&–}Cљ b–ќТyчЯ>‘лz™ЖюІФOwыкј7h1UгЖjbЙH+йъбк-їПA[;ї8mBвгБ#sqˆмОзЫц“ЈЄš2ў•жЌ§ФcяЙіU{?В h‡ŒZb`FѓрœЩ Ё5Т8ЏŒ?]Ћ}јыK?ћл}ЫГ5еŒŸqВcлпУ!ВBаѕ{ОЉ6Dt oмo_~ЩпџЕЇіІџ#SІЃ б*MЇ—[Wd щ^џеoћƒ]ЧŽ]yНЉSг?WЁЩNZцYЄxŸNкЗ‚яh,RC“N­š}вЗ[узВ ЬY`žb…ZMp6GОn*“ДцвЙдЈ$WОŸаŸк щœj‚ˆрsНЅФб"пМ=VкOЋgџчї€ЩЗ}^ды4лyщ ~(јQцeHН8ђт2ђП,|љп_ /оцЁ;“яЫЩ jЈƒHЗсяoA>T_Т4ѓѕѕ.ƒяэ„юњ?ќŠІхОЋ™VьІи!ž-йФћ1йђ•Ж~Эу„šrdаЭŽ•’ЈIrfŠЭgH$ ˜8WBггћрaJAАфлh%%ЅћeDі0ZЏU+VВ hiŸTйЋ‚|вШНђIЕЕВ3 r:4і›&oAŸyјбq0iЮ;6Ћђ‡8ЄTHфp!|3[фB—<ЏІXI•уз’lю†<эœКА{Љ8i%ŠA$Хlѕ ЖƒЅv *НМЄŽ Ід XИ^‘žЮ@Зц[Iѕ=Є–кMЌŒEЇAЄ~iч=%јщ !UЁх#зя- ЮёВMЖз[ЋръO]ЖЖА}n–g‰€’Ф<бђ{‹ѓfй.*ЃHР?єб?мџимБ–нAЭwЬР {ЋЂ‹zЩSГ€]|шЃП7Е}ЮыЏљЉ%DZ ЮOЫ{о т>§oДкТьоx‡елdЉJЕїДкЋ™!Вб-лOГІВЕАПФђ­33ДЅЎоп•(ЛхбŒГњ‹Т•!НUТсА—}є§‡—ЗЩГњЊѓƒˆЃ–§Гнѕ)цKАьзГАїТ‡Х+ћ›3ЩсДЁДЧ(АТАРАїДЪ*Б№"Ъ.МёГюБ№ФЃ0МхАЈышЯўА!уFАЈ?ОБИщ<“†;Аќ$ЕќРю`зШ)Яъ#­™H3ЕU.й€ЂаЂЈBD[nт„єФПђJp(ŠHуч}CО^Jл8ъЂ3$yHaп ŽпЧБG#0?зщИсŽ>2Х-SNdcФEЗЩШћB  —эx‘ећ!дE…‡[ƒr| ЬЁ^†\ЏC4Ё&Цz ь‡™зђЎzЕ–Œ$TGJУKu?EйР‡|й-˜єЎ1?ˆx†Y`i^_Б{(ЛвВЭ1#ZоAXq ‘Ѓљўвуа•Ж†ZH/ХлвeД•W@…ЃGNВ TЂ€–фŽB,ВN)і{J‘S$qea†—Д#qФeЊ#!" Œ$€Б ^&W?‚LUIO+­„lЫ*У\Ф<ЖаЛэКЅcў В,ѓvТЃzЙ•ЪВс…лф”-#{cT/7джNьжp`ЧЬ’K›ŠЃtйJЩ<3‰ы!Љѓ+…0ЂЫЬ4Vлf8И{p^S›яѕZЋЩъJћ'ВН`тЇЕHY[АКЫbŒ™6­ТšAФЕТ)ЪЫЋе§Ћ…qЬЃ.2ƒ›'QЩ ДЕИ=-ЋeA–\5JnE˜Кз’ю% ЙлЭ\Зм”/eš`ALЃєЄe{ƒHKDAwбoџ\ў@+k}GшДа№†Ж›& АljfНзў{Oэoe­I pS}ЩT2з‹J4еœЩ‘єdY\Љ5Ј‡œЁнЖЈ1UкІGщZКqЦn^ќKѕЂL‡"&i{Љ3=„јBDЛЊЗBК№OR}bB^NНа™:Щ B;щќ4ЎЦ[ЋдfsŒ3…IвоŸ<ЏiSиŠz•NKа Vл{'SMg9SlaxДЇiмЗЉ§ГљƒХД)эйEˆCжл7Ÿ!AIšЬУѕЋjЅ‘.y<кбЖ‰Я]oiTб.i–-P‡0Б’т9Ёл!o8мВ‡ЈБQvб5аžkУОŠВ‘Eйœ'И{ Зй’DаpБѕeLўгуЁ’†рx’[c<~-h5dОnи eшэVЂЭъPр_Žb™˜. #(ў0–zl@u!нЋюb “ы(–™ЉоA‹ ЇЙŽп_ЊWњЇА]x‡у OФВhІ‡ЬГx‚Й(Ц2эЦMЯ&р  BУЃ lIKіцєЫM“Nn ЌYLЩˆЄ“ВG§еeџPq1А:„Д™РO c—•eUЉ{+д8pIDAT†c–]д[iК>eH~zлgДПОE' {вђ9 žі•{uњ—CЧB№2ѓ§s}$ yУ˜`^56ћˆрѕj›BXОšЁ4ŒiюcІWЋ.ŸєЅ­ГйšьŸ™ш#ršЩ 240З1B”cHлjE§“}эL+цЈКхeDGdŸm4ЂzД ББёћ Yb™ŸСt‘Х3U,ЗS V!^™Юsа9k }m^вљ—!hІїХВŒЮ8‰\ ЬƒCНЅcЦ€‰WиЫ2вBс .о А =ЭёЬТcќБUHы13QiЅ6эС{сАiKDZ! —7ті1mаQ24ј}–TЉёœaгшбѕ™П|БШ ЮDVAlbdX ёpАn у)Гzk5ЖеЮ˜а ЊgЃmуј”ˆ›ЌкрˆвЧі#ŽEKЦtwд!œA І`0­@ряФHйŠљФРбЧeЄ…Е2бХ3ЪВ)€”щшујr qЬЃNˆ:)cдБ*аЉРа–OЫ bZ3JЈШwвШ 2Ю@Ђb tќƒ‡e—05тГELJ“ ‰аЙ@ˆк™oDЌ"м@ч(„*бpЉчAF"шС%V !*c‰( 2ъ‘8Х8ˆ &AгШЂ‘"mЪЉ]хH žШ@P_a–|НžІ‡tА)fOГ‘ˆ@A:\9ўBЁУgT?ЭщZRdЬGjІPъЉ@гчQЉuФZcz:ўь!” С?эIсjЈЁ!Ћ@aЦœZЧеР7­г -@Шдžl+ЮВ iФSрєЦ§ЋxcЁjцж3ПЂ‹n€Ÿ‘l–\—rќљьџ,фЛP:э n00Hjœвu } ‰ЭXяТ№Ёї!ФEйkцрV8р‰`жi‘њ9Іћ70ZтWм8œж!1Яћ(ЙИ?аGЛ7XœNž‡i:9jF‘ЅябŒ`с№љѕaЌP§0@Ж^хћfѕ HC9X“~$ƒN?т ІŒ3 !†™ўrƒњЉa+­јa‰aD2:њIЋF Є ЦbТ>БЙГАЈ<„щя=а/>№ŠаXѕŒH•Ž,ЦZЏљХД•OV !§єўGхФшзЈ‹WўFЦ УUžЮfПwсCйТ _9:–Ш‹šІ/P P\ѕ{+_§ОC ѓ"Ž~=ЉщЋЦM+СB”GлCч&mь/5@>:эдяЃx@ПЊP]љФ*ЄN^§а‰Kf1ЦK"1$ lЉ;АЊ^Ћ4}ЋfЁ4щ—2JЋXјœЄN'3 єkБљ ш’}m:/ ‘УрЌњ|BOЁфУ|ˆn@шПB)Пв—Єѓ /Ј\МH3b(d$"њг|=УyI„69ІW‰ёДЄг‰N~є‡#яЪд^F~vDuйш2NœсzљљПFб—‡’ƒњIENDЎB`‚SummaryInformation( џџџџ'DocumentSummaryInformation8џџџџџџџџџџџџ/џџџџџџџџџџџџџџџџџџџџџџџџўџр…ŸђљOhЋ‘+'Гй0\ˆœЈМШм №ќ  $ 0<DLTфss emscatest msc Normal.dot emscatest2scMicrosoft Word 8.0@@ršю*ЮО@ršю*ЮОўџеЭеœ.“—+,љЎDеЭеœ.“—+,љЎ0ь hp€ˆ˜  ЈАИ Р ЭфТщЖЙЪгЦЕtlj  Title˜ 6> _PID_GUIDфAN{B4553060-39FC-11D3-881A-00C04FBBEC84}r\`lq€=,G J8LjNТRUFWˆYД[р] `–P8bddfМhшjm@oѕ tсХ1шўџр…ŸђљOhЋ‘+'Гй0Ќ­ `hАШ рь   (4<ф@ ТщЖЙЪгЦЕ Charter School OfficeAdministratorAdministrator7Microsoft Office PowerPoint@Р‰рј@@SГCйЭ@рњЛЕƒчЭ GhЌџџџџ‰g  ,VЁ'&" WMFCJ <8 ТщЖЙЪгЦЕ Charter School OfficeWebinar LogisticsToday’s Audienceord.Picture.80КPictureз‚гК,cmurray@mail.nysed.govК:mailto:cmurray@mail.nysed.govзžгК:charterschools@mail.nysed.govКHmailto:charterschools@mail.nysed.govђ`/Ш 0ве˜ЗDArialngsИ–0вPЉPЉ w—и–2ђ 0и–еЗDWingdingsИ–0вPЉPЉ w—и–2ђ 0и–еЄ€@џџЅ .Љ  @Ѓnџ§?" dџd@џџяџџџџџџ  @@``€€ h№`№Ш\@     №,2№$}dЕEОДШП Ьɘ…џр,ƒ №0ƒ†AПРХAџё€@ёї№ѓ€а‡К“АіЪš;­”ЧЪš;њgў§4hdhdP™—№–2ђ 0XџџџІџџџpћppћ@ <§4dddd—Ђ 0PЉшv—џ ˆŒŠ0К___PPT10‹ РРŠLК___PPT9‹.Ў&ЏЌ№9ѓŸЈ= ТщЖЙЪгЦЕ Charter School OfficeЁ>>!€ўŸЈInitial Statement January 2013Ё ѓŸЈWebinar LogisticsЁ€ўŸЈЊBlackboard is an integrated webinar software that provides both visual and audio through your computer. If you are having technical difficulties, please contact Cheri Murray at 518-402-5623 or cmurray@mail.nysed.gov for assistance. Please use the chat function to ask questions. We will pause to answer questions frequently. When asked for feedback, please use the face icons to let us know whether things are making sense. Ёfщ@2СPZ#@Q7вЊСдђѓХ 0пСзѓŸ  Today s AudienceЁ€ўŸЈ9 Representatives from newly chartered schools who are required to follow section 5: Finance and Management of the charter agreement. We will focus on helping you understand section 5.1, which requires management and financial CONTROLS. These controls are monitored through the submission of an Initial Statement.Ё:9ЊуOѓŸЈPurposeЁ€ўŸ h The NYSED Charter School Office is offering this information so Charter Schools understand: Management and Financial Controls: Governance and management procedures Financial controls How this information gets monitored and communicated to SED: Initial Statement on status of above procedures and controls Auditor s report to evaluate Initial Statement and the related Procedures, Policies and Practices. Deficiencies remediedЁš_PZ2#PZ28PZ2=PZ2ОPZ2_#8=       ѓŸЈOverview of PresentationЁ€ўŸ JCharter section 5.1: Controls put in place by Charter Initial Statement on status of controls by Charter Submit an Audit Engagement letter Commence Audit of Initial Statement ($50,000) Submit Audit Report Remedy any deficiencies Report on correction of deficiencies Charter sections 5.2  5.12Ё<ѕѕѓŸЈ5.1 Documentation RequiredЁ*€ў €ўŸЈю Charter School must have documentation that they have implemented adequate controls to ensure: 1. They are preparing and maintaining financial statements and records in accordance with generally accepted accounting procedures (GAAP)Ё&яdŠѓ Ÿ B5.1 Documentation Required, con tЁ0"(€ў((€ўЊŸЈЋ2. Payroll procedures 3. Accounting for contributions and grants 4. Procedures for the creation and review of interim and annual financial statements, which procedures shall specifically identify the individual(s) who will be responsible for preparing and reviewing such financial statements and ensure that such statements contain valid and reliable data. 5. Appropriate internal financial controls and proceduresЁTЌP . ' <Њб Яѓ Ÿ B5.1 Documentation Required, con tЁ0"(€ў((€ўЊŸЈu6. Safeguarding of assets including cash and equipment 7. Compliance with applicable laws and regulation 8. Ensuring that the purchasing process results in the acquisition of necessary goods and services at the best price. 9. Following appropriate guidance relating to a code of ethics, budget development and administration, and cash management and investments.ЁTvP94xŽѓ ŸЈ<5.1 Status of Governance, Management and Financial ControlsЁ==€ўŸЈ) An Initial Statement must be prepared by the Charter school that states the status of each of the controls previously mentioned. By status of the control, we would like A description of the control, If the control is operational, and Who is responsible at the Charter School for the control.ЁЌ~*ѓ ŸЈ 5.1 Initial Statement SubmissionЁ>! €ў €ў €ўŸ РPrior to submission to SED, the Initial Statement must be reviewed and ratified by the Charter School s  ўџџџ !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~€‚ƒ„…†‡ѓ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ЁЂЃЄЅІЇЈЉЊЋЌ­ЎЏАБВГДЕЖЗИЙКЛМНОПРСТУФХЦЧШЩЪЫЬЭЮЯабвгдежзийклмноўџџџўџџџстуфхцчшщъыьэю!§џџџ§џџџђўџџџєѕіїјљњќ§џџџ§ўџRoot Entryџџџџџџџџd›OЯ†ъЊЙ)шрkОЕƒчЭ€Picturesџџџџџџџџр,Current UserџџџџџџџџџџџџGSummaryInformation(џџџџˆм­PowerPoint Document(џџџџџџџџџџџџƒuDocumentSummaryInformation8џџџџџџџџФџџџџџџџџџџџџџџџџџџџџџџџџ?щ(€рр€  Ф  Ь€ЭУ–КPicture КWord.Picture.80КPictureз‚гК,cmurray@mail.nysed.govК:mailto:cmurray@mail.nysed.govзžгК:charterschools@mail.nysed.govКHmailto:charterschools@mail.nysed.govђ`/Ш 0ве˜ЗDArialngsИ–0вPЉPЉ w—и–2ђ 0и–еЗDWingdingsИ–0вPЉPЉ w—и–2ђ 0и–еЄ€@џџЅ .Љ  @Ѓnџ§?" dџd@џџяџџџџџџ  @@``€€ h№`№Ш\@     №,2№$}dЕEОДШП Ьɘ…џр,ƒ №0ƒ†AПРХAџё€@ёї№ѓ€а‡К“АіЪš;­”ЧЪš;њgў§4hdhd™—№–2ђ 0XџџџІџџџpћppћ@ <§4dddd—Ђ 0PЉшv—џ ˆŒŠ0К___PPT10‹ РРŠLК___PPT9‹.Ў&ЏЌ№ј8ѓŸЈ= ТщЖЙЪгЦЕ Charter School OfficeЁ>>!€ўŸЈInitial Statement January 2013Ё ѓŸЈWebinar LogisticsЁ€ўŸЈЊBlackboard is an integrated webinar software that provides both visual and audio through your computer. If you are having technical difficulties, please contact Cheri Murray at 518-402-5623 or cmurray@mail.nysed.gov for assistance. Please use the chat function to ask questions. We will pause to answer questions frequently. When asked for feedback, please use the face icons to let us know whether things are making sense. Ёfщ@2СPZ#@Q7вЊСдђѓХ 0пСзѓŸ  Today s AudienceЁ€ўŸЈ8 Representatives from newly chartered schools who are required to follow section 5: Finance and Management of the charter agreement. We will focus on helping you understand section 5.1, which requires management and financial CONTOLS. These controls are monitored through the submission of an Initial Statement.Ё 98 ѓŸЈPurposeЁ€ўŸ h The NYSED Charter School Office is offering this information so Charter Schools understand: Management and Financial Controls: Governance and management procedures Financial controls How this information gets monitored and communicated to SED: Initial Statement on status of above procedures and controls Auditor s report to evaluate Initial Statement and the related Procedures, Policies and Practices. Deficiencies remed     рўџџџ п"#$%&'()*+,-./012ўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџiedЁš_PZ2#PZ28PZ2=PZ2ОPZ2_#8=       ѓŸЈOverview of PresentationЁ€ўŸ JCharter section 5.1: Controls put in place by Charter Initial Statement on status of controls by Charter Submit an Audit Engagement letter Commence Audit of Initial Statement ($50,000) Submit Audit Report Remedy any deficiencies Report on correction of deficiencies Charter sections 5.2  5.12Ё<ѕѕѓŸЈ5.1 Documentation RequiredЁ*€ў €ўŸЈю Charter School must have documentation that they have implemented adequate controls to ensure: 1. They are preparing and maintaining financial statements and records in accordance with generally accepted accounting procedures (GAAP)Ё&яdŠѓ Ÿ B5.1 Documentation Required, con tЁ0"(€ў((€ўЊŸЈЋ2. Payroll procedures 3. Accounting for contributions and grants 4. Procedures for the creation and review of interim and annual financial statements, which procedures shall specifically identify the individual(s) who will be responsible for preparing and reviewing such financial statements and ensure that such statements contain valid and reliable data. 5. Appropriate internal financial controls and proceduresЁTЌP . ' <Њб Яѓ Ÿ B5.1 Documentation Required, con tЁ0"(€ў((€ўЊŸЈu6. Safeguarding of assets including cash and equipment 7. Compliance with applicable laws and regulation 8. Ensuring that the purchasing process results in the acquisition of necessary goods and services at the best price. 9. Following appropriate guidance relating to a code of ethics, budget development and administration, and cash management and investments.ЁTvP94xŽѓ ŸЈ<5.1 Status of Governance, Management and Financial ControlsЁ==€ўŸЈ) An Initial Statement must be prepared by the Charter school that states the status of each of the controls previously mentioned. By status of the control, we would like A description of the control, If the control is operational, and Who is responsible at the Charter School for the control.ЁЌ~*ѓ ŸЈ 5.1 Initial Statement SubmissionЁ>! €ў €ў €ўŸ РPrior to submission to SED, the Initial Statement must be reviewed and ratified by the Charter School s Board of Trustees (BOT) It is due to SED no later than one hundred-twenty (120) days from the Charter Effective Date For example: If the effective date of the Charter agreement is 1/1/13, than the Initial Statement is due to SED by May 1, 2013.ЁHa \ €ѓ  ŸЈ5.1 Engagement LetterЁ€ўŸ ДThe Charter School shall retain an independent certified public accountant (CPA) licensed in New York State to perform an agreed-upon procedures engagement. This engagement results in an  Independent Accountants Report, in accordance with attestation standards established by the American Institute of Certified Public Accountants. The purpose of the engagement will be to assist the Board of Trustees and SED in evaluating the Initial Statement and the underlying governance and management procedures and financial controls that have been established. The engagement letter is to be submitted to SED no later than one hundred-twenty (120) days from the Effective Date For example: If the effective date is 1/1/13, than the Engagement Letter is due to SED by May 1, 2013 (note: The Engagement Letter has the same due date as the Initial Statement.)Ё: PPPМ ѓ ŸЈ/What is an Agreed Upon Procedures Engagement? Ё,0-€ў(ŸЈЕSource: SSAE No. 10; SSAE No. 11. .03 An agreed-upon procedures engagement is one in which a practitioner is engaged by a client to issue a report of findings based on specific procedures performed on subject matter. The client engages the practitioner to assist specified parties in evaluating subject matter or an assertion as a result of a need or needs of the specified parties. Because the specified parties require that findings be independently derived, the services of a practitioner are obtained to perform procedures and report his or her findings. The specified parties and the practitioner agree upon the procedures to be performed by the practitioner that the specified parties believe are appropriate. Because the needs of the specified parties may vary widely, the nature, timing, and extent of the agreed upon procedures may vary as well. In an engagement performed under this section, the practitioner does not perform an examination or a review, as discussed in section 101, and does not provide an opinion or negative assurance.3 (See paragraph .24.) Instead, the practitioner's report on agreed-upon procedures should be in the form of procedures and findings. Ё:ЖP"  ѓ ŸЈ5.1 Commencement of EngagementЁ$€ўŸЈzThe independent auditor must begin the engagement to prepare an agreed upon procedures report on the Initial Statement within sixty (60) days after the date on which the Charter School has received and disbursed more than $50,000* * in monies received from payments from school districts, under section 2856 of the Education Law, or from grants or other revenue sources. Ё6{ьŒѓ ŸЈ5.1 Completion of EngagementЁ€ўŸЈПThe resulting Independent Auditor Report should be provided to the Board of Trustees no later forty-five days (45) after the commencement of such engagement, with a Copy provided to SED. Ё&Р€ 4ѓ ŸЈ5.1 Remedy DeficienciesЁ€ўŸЈ In the event that the Independent Auditor Report reveals that any of the above management and financial controls are not in place, the Charter School must remedy the deficiencies no later than forty-five (45) days from the date the Report was received by the Board of Trustees.ЁѓŸЈ5.1 Report DeficienciesЁ€ўŸ @ No later than forty-five (45) days from the date the Independent Auditor s Report was received by the Board of Trustees: The Charter will provide SED a statement that all deficiencies identified in the Independent Accountants Report have been corrected. Such statement shall identify the steps undertaken to correct the identified deficiencies and include: Date completed Person responsible for the corrective action, and Actions taken SED may require additional evidence to verify the correction of the deficiencies. All documents required to be submitted pursuant to this paragraph shall be submitted electronically in accordance with guidance provided by SED.ЁІ~PˆPPgPOPфP `gOуѓŸЈ 5.1 SummaryЁ €ўŸЈіControls put in place by Charter Initial Statement on status of controls by Charter Submit an Audit Engagement letter Commence Audit of Initial Statement ($50,000) Submit Audit Report Remedy any deficiencies Report on correction of deficiencies Ё іїѓŸ 6Charter Sections 5.2  5.12ŸЈ]5.2 Financial Statements; Interim Reports. 5.3 Audits. 5.4 Fiscal Year. 5.5 Annual Budget and Cash Flow Projections. 5.6 Funding Procedure. 5.7. Exemption from Taxation. 5.8. Collateral for Debt. 5.9. Tuition and Fees. 5.10. Outside Funding. 5.11. Maintenance of Corporate Status: Tax Exemptions. 5.12. Insurance. Ё ^Z% '     0  ѓŸЈ Questions?Ё €ўŸЈŒEmail: charterschools@mail.nysed.gov with the subject line: Charter section 5.1Question OR Call: Your school liaison at (518) 474-1762 ЁBŒЗ(}№Ьў(}ЊiђѓХ 0п$ъю*я € 0 š№’@№№*№( № №№r № S №€иxŽ Пџ№­ `}№У  Ž  № ž№x № c №$€ИyŽ Пџ№№ `№У Ž  № ž№H № ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.BйЭ0ОЛю$я € 0 ”№ŒP№№$№( № №№r № S №€И{Ž Пџ№­ `№У  Ž  № ž№r № S №€8Ž Пџ№а `№У Ž  № ž№H № ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.BйЭp]Фцю$я € 0 ”№ŒА№,№$№( № №,№r №, S №€”б Пџ№­ ` №У  б  № ž№r №, S №€tб Пџ№€ `№У б  № ž№H №, ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.GйЭР3йю$я € 0 ”№ŒР№0№$№( № №0№r №0 S №€Lб Пџ№­ `}№У  б  № ž№r №0 S №€ќб Пџ№№ `№У б  № ž№H №0 ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.GйЭРf№Бю$я € 0 ”№Œа№4№$№( № №4№r №4 S №€/б Пџ№­ `№У  б  № ž№r №4 S №€Ь б Пџ№0 `№У б  № ž№H №4 ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.IйЭ€G?ю$я € 0 ”№Œ№№<№$№( № №<№r №< S №€є6б Пџ№­ `}№У  б  № ž№r №< S №€t>б Пџ№№ `№У б  № ž№H №< ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.JйЭРQИю$я € 0 ”№Œ№@№$№( № №@№r №@ S №€„lб Пџ№­ `}№У  б  № ž№r №@ S №€dmб Пџ№№ `№У б  № ž№H №@ ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.JйЭ`Wтљю$я € 0 ”№Œ@№P№$№( № №P№r №P S №€Ь†б Пџ№­ `}№У  б  № ž№r №P S №€Ќ‡б Пџ№№ `№У б  № ž№H №P ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.MйЭ@С†r8ќс “!Х# 0ё%(I* u,Ё.Э0ѕ исљ2Х1шА?щ(€рр€  Ф Ь€ЭУ–КPicture КW ўџџџўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџўџеЭеœ.“—+,љЎDеЭеœ.“—+,љЎˆDˆЈИРШа и рш №ј  ПфOn-screen ShowТщЖЙЪгЦЕƒu…' Arial WingdingsDefault DesignPicture> ТщЖЙЪгЦЕ Charter School OfficeWebinar LogisticsToday’s AudiencePurposeOverview of Presentation5.1 Documentation Required"5.1 Documentation Required, con’t"5.1 Documentation Required, con’t=5.1 Status of Governance, Management and Financial Controls!5.1 Initial Statement Submission5.1 Engagement Letter0What is an Agreed Upon Procedures Engagement? 5.1 Commencement of Engagement5.1 Completion of Engagement5.1 Remedy Deficiencies5.1 Report Deficiencies 5.1 SummaryCharter Sections 5.2 – 5.12 Questions?  Fonts UsedDesign TemplateEmbedded OLE Servers Slide Titles< 8@ _PID_HLINKSфAє mailto:cmurray@mail.nysed.gov%mailto:charterschools@mail.nysed.govBoard of Trustees (BOT) It is due to SED no later than one hundred-twenty (120) days from the Charter Effective Date For example: If the effective date of the Charter agreement is 1/1/13, than the Initial Statement is due to SED by May 1, 2013.ЁHa \ €ѓ  ŸЈ5.1 Engagement LetterЁ€ўŸ ДThe Charter School shall retain an independent certified public accountant (CPA) licensed in New York State to perform an agreed-upon procedures engagement. This engagement results in an  Independent Accountants Report, in accordance with attestation standards established by the American Institute of Certified Public Accountants. The purpose of the engagement will be to assist the Board of Trustees and SED in evaluating the Initial Statement and the underlying governance and management procedures and financial controls that have been established. The engagement letter is to be submitted to SED no later than one hundred-twenty (120) days from the Effective Date For example: If the effective date is 1/1/13, than the Engagement Letter is due to SED by May 1, 2013 (note: The Engagement Letter has the same due date as the Initial Statement.)Ё: PPPМ ѓ ŸЈ/What is an Agreed Upon Procedures Engagement? Ё,0-€ў(ŸЈЕSource: SSAE No. 10; SSAE No. 11. .03 An agreed-upon procedures engagement is one in which a practitioner is engaged by a client to issue a report of findings based on specific procedures performed on subject matter. The client engages the practitioner to assist specified parties in evaluating subject matter or an assertion as a result of a need or needs of the specified parties. Because the specified parties require that findings be independently derived, the services of a practitioner are obtained to perform procedures and report his or her findings. The specified parties and the practitioner agree upon the procedures to be performed by the practitioner that the specified parties believe are appropriate. Because the needs of the specified parties may vary widely, the nature, timing, and extent of the agreed upon procedures may vary as well. In an engagement performed under this section, the practitioner does not perform an examination or a review, as discussed in section 101, and does not provide an opinion or negative assurance.3 (See paragraph .24.) Instead, the practitioner's report on agreed-upon procedures should be in the form of procedures and findings. Ё:ЖP"  ѓ ŸЈ5.1 Commencement of EngagementЁ$€ўŸЈzThe independent auditor must begin the engagement to prepare an agreed upon procedures report on the Initial Statement within sixty (60) days after the date on which the Charter School has received and disbursed more than $50,000* * in monies received from payments from school districts, under section 2856 of the Education Law, or from grants or other revenue sources. Ё6{ьŒѓ ŸЈ5.1 Completion of EngagementЁ€ўŸЈПThe resulting Independent Auditor Report should be provided to the Board of Trustees no later forty-five days (45) after the commencement of such engagement, with a Copy provided to SED. Ё&Р€ 4ѓ ŸЈ5.1 Remedy DeficienciesЁ€ўŸЈ In the event that the Independent Auditor Report reveals that any of the above management and financial controls are not in place, the Charter School must remedy the deficiencies no later than forty-five (45) days from the date the Report was received by the Board of Trustees.ЁѓŸЈ5.1 Report DeficienciesЁ€ўŸ @ No later than forty-five (45) days from the date the Independent Auditor s Report was received by the Board of Trustees: The Charter will provide SED a statement that all deficiencies identified in the Independent Accountants Report have been corrected. Such statement shall identify the steps undertaken to correct the identified deficiencies and include: Date completed Person responsible for the corrective action, and Actions taken SED may require additional evidence to verify the correction of the deficiencies. All documents required to be submitted pursuant to this paragraph shall be submitted electronically in accordance with guidance provided by SED.ЁІ~PˆPPgPOPфP `gOуѓŸЈ 5.1 SummaryЁ €ўŸЈіControls put in place by Charter Initial Statement on status of controls by Charter Submit an Audit Engagement letter Commence Audit of Initial Statement ($50,000) Submit Audit Report Remedy any deficiencies Report on correction of deficiencies Ё іїѓŸ 6Charter Sections 5.2  5.12ŸЈ]5.2 Financial Statements; Interim Reports. 5.3 Audits. 5.4 Fiscal Year. 5.5 Annual Budget and Cash Flow Projections. 5.6 Funding Procedure. 5.7. Exemption from Taxation. 5.8. Collateral for Debt. 5.9. Tuition and Fees. 5.10. Outside Funding. 5.11. Maintenance of Corporate Status: Tax Exemptions. 5.12. Insurance. Ё ^Z% '     0  ѓŸЈ Questions?Ё €ўŸЈŒEmail: charterschools@mail.nysed.gov with the subject line: Charter section 5.1Question OR Call: Your school liaison at (518) 474-1762 ЁBŒЗ(}№Ьў(}ЊiђѓХ 0п$ъю*я € 0 š№’@№№*№( № №№r № S №€T}  Пџ№­ `}№У     № ž№x № c №$€4~  Пџ№№ `№У    № ž№H № ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.BйЭ0ОЛr]3sѕ 93GuХ1Root Entryџџџџџџџџd›OЯ†ъЊЙ)шDXE–юЭ@Picturesџџџџџџџџр,Current Userџџџџџџџџџџџџ2SummaryInformation(џџџџˆм­     рџџџџ 7"#$%&'()*+,-./012ўџџџђ§џџџ§џџџўџџџўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ‚ƒ„…†‡ѓ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ЁЂЃЄЅІЇЈЉЊЋЌ­ЎЏАБВГДЕЖЗИЙКЛМНОПРСТУФХЦЧШЩЪЫЬЭЮЯабвгдежзийклмноўџџџџџџџстуфхцчшщъыьэю!§џџџџџџџџџџџўџџџєѕіїјљњќџџџџ§ўџ ўџџџўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџі_Р‘у_uєsmegnasmegnainistratorˆЈИРШа и рш №ј  ПфOn-screen ShowТщЖЙЪгЦЕ]3…' Arial WingdingsDefault DesignPicture> ТщЖЙЪгЦЕ Charter School OfficeWebinar LogisticsToday’s Audience