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ZK J- [LI, [L H+ \M G + ]N F * ]N-E * ^O.D&) _P.D)( _P D(' `Q E+& aR E) % bSE)$ bSE. $ cT E/ # dU E0" dU  b2! eV  j[  fW  i[ !gX hc  gY!fahY "e`iZ #d_j[ #m^k\  lh l]   jf l^ je m^ td  n_ tc o`rb pa rlqb   rc  sd  te  tf  ug vh wixjyk zl{l |n }o~p  q   r s  t  u vxy z  {  | ~ z $t n f _V#M!'D% %8+ +(&:0ni b ^[ XP  Q   <   :  ,;   <  <                )   '   #- #+/) , '4  & 1  / 7    y  q  h  ` W K?/C4 *K* `(CG TimesScalableTABLE BUniform Quality Control Review Guide for A-133 Audits  & ' *Staci A. Sharkey*0Staci A. Sharkey .   (3$ !  +TABLE AxhH  Z&Times New Roman-TABLE C *)  ݛAA1) xdExA  UniformQualityControlReviewGuideforA133Audits!!!(#Page  2  `:Side CaptionItalic, Underlinedj 0captioncenter,bold,underlined,large@..   R9XX'9,9eXX'򀀀  1  0 e TheoverallresultsoftheQCRshouldbeconsideredinadditiontothechecklistitemswhenassessingtheadequacyofthe X auditors'qualificationsandthelevelofdueprofessionalcare.TABLE D *)  ݛUniformQualityControlReviewGuideforA133Audits(#AttachmentI,Page  1  (3$ !   XќAAAA';;;;dxd'dxd Level 1 Level 2 Level 3 Level 4 Level 5(2C$ !  ("$ Figure    5674A<< c(3$ !   dTable_A&0 d d d($      '  ݛXX@PP$ oXXATTACHMENTI#X{XoM#    QualityControlReview JJ% Auditee: 򀀀 |  Program:򀀀 $$% CFDA#: 򀀀(3$ !   D*  ݛUniformQualityControlReviewGuideforA133Audits (#Page  iii  dd'dxdLLLL'dxdP PdNNNN'dxd dPPPP'dxd dLL' dxd@@@@'dxdTTTT'dxd&P d dVVVV'dxd&p d PdXXXX'dxd&p Pd dZZ'dxd3+0 d d dA'dxdAAAAA'dxdcccc'dxd de:6fQC<<CLevel 1Level 2Level 3Level 4Level 5($$   1  ddd(d2d?ddd Xdd Xdd XX%X%w,d ,etd ,td ,td ,t +  .AAA= h 8.  Standards/Requirements ?AAA=* AAA= ? Checklist  Reference 6AAA=!"AAA= 6@/ Acceptable -AAA= AAA= -@9y Technically   @:yDeficient -AAAA= AAA= -@  D" Substandard LA=7!  8 AAAA= LZ=f` > hp x` XZ GeneralStandards:    BA=- A= B 7AA$"A= 7 %AA % .AA . GA=2 AA G f AuditorQualifications% B  1      ף  x  aA=L h A=  ?1?a1 VAAC> x"  ?1 ?A= V򀀀 % xAA %򀀀 .AA x .򀀀 GA=2 x AA G f Independence BA=- H A= B23 7AA$ X "A= 7򀀀 % X AA %򀀀 .AA X  .򀀀 GA=2 X  AA G f DueProfessionalCare1 8   aA=L( !A=  @4@a4 VAAC>8 ""  @4 @A= V򀀀 %8 #AA %򀀀 .AA8 $ .򀀀 GA=28 % AA G f QualityControl BA=-p&A= B56 7AA$p'"A= 7򀀀 %p(AA %򀀀 .AAp) .򀀀 GA=2p* AA G FieldworkStandards:  P,  BA=-@-A= B 7AA$`."A= 7 %`/AA % .AA`0 . GA=2`1 AA G f PlanningandSupervision BA=- 3A= B710 7AA$04"A= 7򀀀 %05AA %򀀀 .AA06 .򀀀 GA=207 AA G f FederalReceivablesandPayables BA=-9A= B1112 7AA$:"A= 7򀀀 %;AA %򀀀 .AA< .򀀀 GA=2= AA G f OtherStandardsAffectingFederalAwards BA=->A= B1315 7AA$?"A= 7򀀀 %@AA %򀀀 .AAA .򀀀 GA=2B AA G SingleAuditRequirements:  xD  BA=-hEA= B 7AA$F"A= 7 %GAA % .AAH . GA=2I AA G f DeterminationofMajorPrograms BA=-HKA= B1622 7AA$XL"A= 7򀀀 %XMAA %򀀀 .AAXN .򀀀 GA=2XO AA G f ScheduleofExpendituresofFederalAwards̀AuditFollowUp BA=-` SA= B232425 7AA$pV"A= 7򀀀 8W 򀀀 %pYAA %򀀀 8Z 򀀀 p\  .AA` ] .򀀀 8^ 򀀀 GA=2p` AA G f Reporting BA=-@"bA= B2629 7AA$P!c"A= 7򀀀 %P!dAA %򀀀 .AAP!e .򀀀 GA=2P!f AA G f Summary BA=- $!hA= B3034 7AA$0# i"A= 7򀀀 %0# jAA %򀀀 .AA0# k .򀀀 GAA=20# l AA G0 f DataCollectionForm f{f{  BAA=-*X(sAA= B3537 7AAA$%"t"AA= 7򀀀 ,A%"uAAA ,򀀀 .AAA%"vA .򀀀 ," %"w  AAA ,*Addd etd td td t >?X%X%,(#dd +  AAAA X  @66! oXX{OVERALLCONCLUSIONS#X{Xoɺ@#  d 1.0  Inmyopinion,theauditis:(Note:Thereviewershouldconsidertheresultsfromtheinitialreview l andQCRinassessingtheoverallqualityoftheaudit.)\%%  f 0  []0%%Acceptable0 %%0> % %0> %> %0h%%Containsnodeficienciesoronlyminordeficienciesnotrequiring < anychangesorcorrectiveactionforthecurrentaudit. h%h%  f 0  []0%%TechnicallyDeficient0%%0h%%Containsdeficienciesrequiringcorrectiveactionthatdonot d   appeartoaffecttheauditresults. h%h% {:f` > h,pkxf` > h,pX{ f 0  []0%%Substandard0 %%0> % %0> %> %0h%%Containssignificantauditdeficienciesthatcouldpotentially 4  affecttheauditresults,thusmakingthereportunusableforfulfillingoneormoreobjectivesoftheaudit. h%h% 2.0  Describeanyissuesthatwarrantfollowupauditwork.%% AA1)xdExA | AA1)xdExA { AA1)xdExA z AA1)xdExA y 3.0  Thereare򀀀orarenot򀀀programissuesthatshouldbebroughttotheattentionofprogram x management.(Describetheseissues.) %% AA1)xdExA H AA1)xdExA G AA1)xdExA F! AA1)xdExA E# 4.0  Thereare򀀀orarenot򀀀issuesthatshouldbebroughttotheattentionofprogrammanagement D% concerningneededchangestotheComplianceSupplement.(Describetheseissues.) %% AA1)xdEk xA l ( AA1)xdEj!xA k!* AA1)xdEi"xA j" , AA1)xdEh#xA i#!. AA1)dTEG&AAA1)` dTEG&` A H 0 f 0f%f%0%%0%%0` %%0 ` %` %Reviewer/Title0 % %0%%0%%0%%0p%%0p%p%0%%0k%%0xk%k%DateWx%x% AA1)dTE*AAA1)` dTE*` A *'7  f        ` SignatureofSupervisor0  0%%0%%0p%%0p%p%0%%0k%%0xk%k%Date&*'8x%x% ̛&-+< AAAA &*UAdd(#dd AX%X%U,dd ,dd ,}dd ,dd ,dd +  &AAA= X &   ReviewItem 6AA=!d AAA= 6  Yes 6AA=!d AA= 6  No 6AA=!d AA= 6  N/A 6AAA=!d AA= 6  Ref. 8AA)$d   AAA= 8   GENERALSTANDARDS  0 R AuditorQualifications     u   u)S2 e  1  .3  0    Didthoseresponsibleforplanning,directing,conducting,and   reportingontheauditmeettheGAScontinuingprofessionaleducationrequirements?(GAS3.6)[Note:Reviewersmayrelyon  x  theresultsofthemostrecentexternalQCR(peerreview)inevaluatingcompliancewiththisrequirement.]u)STS݌ 6AA%  X AA 6Ќ  ,AA@AA , ,AA@AA , .AAA@AA . *A@AAA * Independence  4   u   u6V2 e  2  .3  0    Weretheworkingpapersfreeofindicationsthattheauditoror   auditorganizationlackedindependence?(GAS3.11-.25;eu6VaV݌  Ќ  efe u   uW2 e  3  .3  0    efg0 f 0ffgAU220.01) 6A% A 6 ,A4 A , ,A4 A , .AA4 A . *A4 AA * u   u?Y2 e  3  .3  0    Aretheauditorganizationspeerreviewreportandrelatedletterof x  comments(ifany)freeofanyfindingsconcerningalackofindependence?Ifnot,thereviewershouldconsidertherelevantproblemsindicatedinthepeerreview.(GAS3.18.25)u?YjY݌ 6A% H A 6Ќ  ,Ax !A , ,Ax "A , .AAx #A . *Ax $AA * DueProfessionalCare  t%  u   u\2 e  4  .3  0    Wasthescopeoftheauditsufficienttomeettherequirementsofan T' A133audit,andwerealllimitations,restrictions,orimpairmentstotheauditscopeproperlydisclosedintheauditorsreport(s)?u\:\݌  Ќ  0 f 0ff(GAS3.28;AU508.22.57;A133.500) 6A% |$*A 6 ,At+A , ,At,A , .AAt-A . *At.AA * QualityControl  /  u   u_2 e  5  .3  0    Didtheauditorganizationhaveapeerreviewwithinthelast3 1 years?(GAS3.33;SOP9833.12)u_2_݌  Ќ  ,A!h3A , ,A4A , ,A5A , .AA6A . )AA7AA ) u   ua2 e  6  .3  0    Didtheresultsofthepeerreviewindicatethattheaudit D# 8 organizationsinternalqualitycontrolsystemwasoperatingeffectivelyandthatapplicableauditingstandardswerebeingfollowed?Ifnot,thereviewershouldconsidertherelevantproblemsindicatedinthepeerreview.(GAS3.31,3.33;huaCa݌  Ќ  hih u   u c2 e  7  .3  0    hij0 f 0ffjSOP9833.12)   )A-<+CAA ) )AD# DA ) )AD# EA ) +AAD# FA + *AD# GAA *@    FIELDWORKSTANDARDS  0T  e[Note:Thereviewermayaddressquestionsinthissectionbasedsolelyon 4 thereviewofauditworkperformedformajorprogramsandportionsofthefinancialstatementsreviewed.] 0A= A 0 0A=@dA= 0 0A=@dA= 0 0AA=@d A= 0 *A@d AA= * PlanningandSupervision  t    u   u?g2 e  7  .3  0    Didtheworkingpapers(includingtheauditprogram)evidencethat T x  theauditwasadequatelyplannedandsupervised?(Note: D h  Reviewersmaywishtoanswerthisquestionaftercompletingthereviewguide.)(GAS4.6.11)u?gjg݌ 6A% $H  A 6Ќ  ,At A , ,At A , .AAt A . *At AA * u   ui2 e  8  .3  0    Didtheauditorconsidertheeffectofcomputerprocessingonthe   nature,timing,andextentofauditingprocedures,includingtheneedtoassessthereliabilityofcomputeroutput?(AU311.09)uij݌ 6A%  A 6Ќ  ,A A , ,A A , .AA A . *A AA * u   u;l2 e  9  .3  0    Iftheauditorusedtheworkofaninternalauditor,weregenerally  0 acceptedauditingstandards(GAAS)followed?(AU322.01-.29;SOP9833.45)u;lfl݌ 6A%  A 6Ќ  ,A 0A , ,A 0 A , .AA 0!A . ,AA 0"AA , u   urn2 e  10  .3  0    Ifpartoftheauditwasperformedbyotherauditors,wereGAAS p# followed?(AU543.01-.15;SOP9833.41,3.44)urnn݌  Ќ  [Note:Iftheworkdonebytheotherauditorwassignificantwithrespectto @d& theFederalobjectivesofthesingleaudit,aQCRoftheotherauditor'sworkingpapersshouldbeconsidered.]  D( ̀ .AA-*;AA . .AAp<AA . .AAp=AA . .AAp>AA . *Ap?AA *Ї [Note:Questions11and12areoptional.]  @d  TestingofFederalProgramReceivablesand  D PayablesinaFinancialStatementAudit  u   ukr2 e  11  .3  0    WhenaccountsreceivablefromtheFederalGovernmentare  materialtothe_Ԣauditee_sfinancialstatements:ukrr݌  Ќ  0 f 0ffa.0Didtheauditorperformprocedurestogainanunderstandingof    internalcontroloveraccountsreceivablefromtheFederalGovernment,assesscontrolrisk,anddocumenttheunderstandingandriskassessment?(GAS4.21;  0 f 0ff0AU319.02-.57;SOP98-34.13) 6A%   A 6 ,A@dA , ,A@dA , .AA@dA . *A@dAA *0 f 0ffb.0Didtheauditor'ssubstantivetestingprovidesufficient, (  competentevidencetoprovidereasonableassurancethataccountsreceivablefromtheFederalGovernmentreportedinthefinancialstatementswerefairlypresented?(AU312.25,319.79-.82) 6A%  A 6 ,A( A , ,A( A , .AA( A . *A( AA * u   ukx2 e  12  .3  0    WhenaccountspayabletotheFederalGovernmentarematerialto Hl the_Ԣauditee_sfinancialstatements:ukxx݌  Ќ  0 f 0ffa.0Didtheauditorperformprocedurestogainanunderstandingof < internalcontroloveraccountspayabletotheFederalGovernment,assesscontrolrisk,anddocumenttheunderstandingandriskassessment?(GAS4.21;AU319.02-.57;SOP9834.13) 6A% " A 6 ,AHl#A , ,AHl$A , .AAHl%A . ,AAHl&AA ,0 f 0ffb.0Didtheauditor'ssubstantivetestingprovidesufficient, \' competentevidencetoprovidereasonableassurancethattheaccountspayabletotheFederalGovernmentreportedinthefinancialstatementswerefairlypresented?(AU312.25,319.79-.82)   ,AL.p*8AA , ,A\9A , ,A\:A , .AA\;A . *A\<AA * OtherStandardsAffectingFederalAwards  @d   u   u~2 e  13  .3  0    Werewrittenmanagementrepresentationsobtainedconcerning  D Federalawardscoveringthefollowingareas:[Note:Additional 4 representationsmayhavebeenobtainedbytheauditor.]u~~݌$ Ќ  0 f 0ff(SOP9836.68.69) 6A%  A 6 ,A@dA , ,A@dA , .AA@d A . *A@d AA *0 f 0ffa.0IdentificationandcompletenessofthelistofFederalaward t   programs?  0 f 0ffb.0CompliancewithFederalrequirements?D h  0 f 0ffc.0Identificationofknowninstancesofnoncompliance?$H   0A=8  A 0 0A=t A= 0 0A=t A= 0 0AA=t A= 0 *At AA= * u   u2 e  14  .3  0    Didtheauditorperformtherequiredauditproceduresconcerning   litigation,claims,andassessments?(AU337.05.09)u݌ 6A%  A 6Ќ  ,A A , ,A A , .AA A . *A AA * u   u2 e  15  .3  0    IfevidenceofpossiblefraudorillegalactsinvolvingFederalfunds  0 wasfound,didtheauditor:u)݌ 6A%   A 6Ќ  ,A 0A , ,A 0A , .AA 0 A . ,AA 0!AA ,0 f 0ffa.0Attempttoobtainsufficient,competentevidencetodetermine " whether,infact,materialfraudorillegalactsoccurredand,ifso,theireffectonthefinancialstatementsandonotheraspectsoftheaudit?(AU316.35,317.10.16)  0 f 0ffb.0Reportrelevantinformationinaccordancewiththe 0T' requirementsofGASandA133?(GAS5.18.25;  0 f 0ffk0kA133.510(a)(6))  0 f 0ffc.0Ensurethattheauditeereportedthemattertotheentitythat + providedtheassistance?(GAS5.23)   0A=-*;AA 0 0A=<A= 0 0A==A= 0 0AA=>A= 0 *A?AA= *    SINGLEAUDITREQUIREMENTS  0T B[Note:Thereviewermayaddressquestionsinthissectionbasedsolelyon 4 thereviewofauditworkperformedformajorprogramsandportionsofthefinancialstatementsreviewed.] 0A= A 0 0A=@dA= 0 0A=@dA= 0 0AA=@d A= 0 *A@d AA= * DeterminationofMajorPrograms  t    u   u2 e  16  .3  0    Iftheauditordidnotuseariskbasedapproachtodetermining T x  majorFederalprograms,wasthisallowableandwastheapproachusedallowable?(A133.520(i);SOP9837.20)u݌ 6A% 4X  A 6Ќ  ,At A , ,At A , .AAt A . *At AA * u   u2 e  17  .3  0    Iftheauditeewasconsideredalowriskauditee,didtheworking   papersevidencethattheauditordeterminedthatthefollowingconditionsweremetforeachofthepreceding2yearsor,inthecaseofbiennialaudits,theprecedingtwoauditperiods:lu݌  Ќ  lml u   u2 e  18  .3  0    lmn0 f 0ffn(A133.530;SOP9837.25) 6A% x A 6 ,A A , ,A A , .AA A . *A AA *0 f 0ffa.0Annualsingleauditswereperformedontheentitycoveredby   theauditunderreviewor,ifabiennialaudit,priorapprovalwasobtainedfromthecognizantoroversightagency?[Note:  Anentitydoesnotmeetthecriteriaforalowriskauditeeifitwasincludedinthesingleauditofadifferententityforeitheroftheprior2years'audits.] :=% " A : 0= # = 0 0= $ = 0 0A= % = 0 ,AA & A= ,0 f 0ffb.0Theauditor'sopinionsonthefinancialstatementsandthe 0T' scheduleofexpendituresofFederalawardswereunqualified,orqualificationswerewaivedbythecognizantoroversightagency?  0 f 0ffc.0Nodeficienciesininternalcontrolwereidentifiedasmaterial , weaknessesundertherequirementsofGAS,orfindingswerewaivedbythecognizantoroversightagency?   0A=-*;AA 0 0A=0T<A= 0 0A=0T=A= 0 0AA=0T>A= 0 *A0T?AA= *0 f 0ffd.0NoneoftheFederalprogramshadauditfindingsfromanyof @d  thefollowingineitherofthepreceding2years(or,inthecaseofbiennialaudits,theprecedingtwoauditperiods)inwhichtheywereclassifiedasTypeAprograms:  0 f 0ff0(1)0Internalcontroldeficienciesthatwereidentifiedas  materialweaknesses?  0 f 0ff0(2)0Noncompliancewiththeprovisionsoflaws,regulations,    contracts,orgrantagreementsthathaveamaterialeffectontheTypeAprogram?  0 f 0ff0(3)0Knownorlikelyquestionedcoststhatexceed5percentof   thetotalFederalawardsexpendedforaTypeAprogramduringtheyear? :A=% `  A : 0A=@dA= 0 0A=@dA= 0 0AA=@dA= 0 *A@dAA= * u   uN2 e  18  .3  0    DidtheauditoridentifythelargerFederalprogramsbasedonthe  dollarthresholdsidentifiedinA133520(b)andlabelthemasTypeAprograms,withtheremainingprogramslabeledasTypeB?(A-133.520;SOP9837.5.6)uNy݌ 6A%  A 6Ќ  ,AA , ,AA , .AAA . *AAA *0 f 0ffa.0WhenidentifyingTypeAprograms,wereloansorloan 8\ guaranteesthatsignificantlyaffectthenumberorsizeofTypeAprogramsconsideredasTypeAandtheirvaluesexcludedindeterminingotherTypeAprograms?(A-133.520(b)(3);o  0 f 0ff0oppSOP9837.7) 6A%   A 6 ,A8\!A , ,A8\"A , .AA8\#A . ,AA8\$AA , u   uX2 e  19  .3  0    Didtheauditorperformanddocumentriskassessmentprocedures |% oneachTypeAprogramtoidentifythosethatarelowrisk?quX݌  Ќ  qrq u   u2 e  20  .3  0    qrs0 f 0ffs(A133.520(c)(1);SOP9837.10.12)   ,AL.p*8AA , ,A|9A , ,A|:A , .AA|;A . *A|<AA * u   u2 e  20  .3  0    WereallTypeAprogramsthatwereidentifiedaslowrisk:uԧ݌@d   0 f 0ff(A133.520(c)(1);SOP9837.10.12) 6A% 0T A 6 ,A@dA , ,A@dA , .AA@dA . *A@dAA * x   0 f x0ff2 e  a  .3  0  Audited_Ԁasamajorprograminatleastoneofthetwomost  recentauditperiods(inthemostrecentauditperiodinthecaseofabiennialaudit)?x݌  Ќ   x   0 f x0ff2 e  b  .3  0  FreeofauditfindingsunderA133.510(a)(1),(2),and(5)?x݌t   Ќ   x   0 f x0ff2 e  c  .3  0  FreeofauditfindingsdescribedinA133.510(a)(3),(4),(6), T x  and(7),ordidtheworkingpapersdocumentthebasisfortheauditorsjudgmentthatsuchfindingsdidnot_preclude_ԀaTypeAprogramfrombeinglowrisk?x݌  Ќ   x   0 f x0ff2 e  d  .3  0  Basedonadocumentedriskassessmentshowingthatthe (  auditorappliedprofessionaljudgmentandconsideredthecriteriainA133.525(c),.525(d)(1),(2),and(3),theresultsofauditfollowup,andanychangesinpersonnelorsystems?(A133.520(c)(1))xۮ݌ :A=%  A :Ќ  0A=A= 0 0A=A= 0 0AA=A= 0 *AAA= * u   u~2 e  21  .3  0    DidtheauditorconsiderthecriteriainA133whenperformingthe Hl riskassessmentsonTypeBprograms?(A133.520(d);u~݌  Ќ  0 f 0ffSOP9837.14) 6A% (L A 6 ,AHlA , ,AHlA , .AAHl A . *AHl!AA * u   u޳2 e  22  .3  0    Ataminimum,didtheauditorauditallofthefollowingasmajor " programs:(A133.520;SOP9837.17)u޳ ݌ 6A% # A 6Ќ  ,A$A , ,A%A , .AA&A . ,AA'AA ,0 f 0ffa.0AllTypeAprogramsnotidentifiedaslowrisk? D( 0 f 0ffb.0Option1:AtleasthalfofthehighriskTypeBprogramsover $* theTypeBthreshold,ifriskwasassessedforallTypeBprogramssubjecttoriskassessment?򀀀(Note:Theauditoris , notrequiredtoauditmorehigh-riskTypeBprogramsthanthenumberofTypeAprogramsidentifiedaslowrisk.)!. 0 f 0ff0or  0 f 0ff0Option2:AtleastonehighriskTypeBprogramforeachlowriskTypeAprogram?   0A=-*;AA 0 0A= D<A= 0 0A= D=A= 0 0AA= D>A= 0 *A D?AA= *Ї 0 f 0ffc.0Programsthatarerequestedinaccordancewiththe @d requirementsinA133.215(c)tobeauditedasmajor?  0 f 0ffd.0Suchadditionalprogramsasmaybenecessarytocomplywith 4 thepercentageofcoveragerule? 7AA=" $ A 7 -AA=@dAA= - -AA=@dAA= - -AAA=@dAA= - *A@d AAA= * ScheduleofExpendituresofFederalAwards  t    u   u2 e  23  .3  0    Dotheworkingpapersevidencethattheauditor:uڼ݌ /% T x  A /Ќ  %  % %  % .A  . *A A *0 f 0ffa.0PerformedprocedurestodeterminethattheScheduleof   ExpendituresofFederalAwardsispresentedfairlyinallmaterialrespectsinrelationtotheauditeesfinancialstatementstakenasawhole?(SOP9835.1)  0 f 0ffb.0Determinedthattheauditeewasabletoreconcileamounts  presentedinthescheduletoamountsinthefinancialstatements?(SOP9835.5) :A=% h A : 0A= A= 0 0A= A= 0 0AA= A= 0 *A AA= *0 f 0ffc.0Assessedtheappropriatenessandcompletenessoftheauditees  identificationofFederalprogramsincludedintheschedule?(SOP9835.4)  0 f 0ffd.0Consideredwhetherareportableconditionexistedifthe " Тauditeewasunabletoidentifyfederallyfundedexpendituresseparately?(SOP9835.4)  0 f 0ffe.0Determinedthattheauditeeproperlydisclosedthebasisof l& accountingandthesignificantaccountingpoliciesusedinpreparingtheschedule?(SOP9835.5) :A=% Lp( A : 0A=)A= 0 0A=*A= 0 0AA=+A= 0 *A,AA= * u   u&2 e  24  .3  0    WereFederalawardsidentifiedintheauditworkingpapers  - (includingnoncashawards)includedintheschedule?u&Q݌  Ќ  0 f 0ff(SOP9835.4) 6A% "/ A 6 ,A 0A , ,A 1A , .AA 2A . ,AA 3AA , AuditFollowUp  4$X 4  u   u2 e  25  .3  0    Didtheauditorperformprocedurestoassessthereasonablenessof &8"6 theSummaryScheduleofPriorFindings?(A133.500(e))u݌  Ќ  ,A-)>AA , ,A4$X ?A , ,A4$X @A , .AA4$X AA . *A4$X BAA * Reporting @d  [Note:Reviewersshouldobtaintheresultsoftheinitialreviewoftheaudit  D reportfortheentitysubjecttoQCR.Ifaninitialreviewwasnotperformed,thereviewershouldperformaninitialreviewusingthePCIEUniformGuideforInitialReviewofA133AuditReports.Ineithercase,thefollowingadditionalreportreviewitemsshouldbecompletedduringtheQCRprocess.] 0A=  A 0 0A=@d A= 0 0A=@d A= 0 0AA=@d A= 0 *A@d AA= * u   u2 e  26  .3  0    Wasallnoncompliancethatcouldhaveadirectandmaterialeffect T x  onthefinancialstatementsandthatwasidentifiedintheauditworkingpapersreported?(GAS5.15;A-133.505(d)(2))u݌ 6A% 4X  A 6Ќ  ,AT xA , ,AT xA , .AAT xA . *AT xAA * u   u2 e  27  .3  0    Wereallreportableconditionsthatcouldhaveadirectandmaterial   effectonthedeterminationoffinancialstatementamountsandthatwereidentifiedintheauditworkingpapersreported?(GAS5.15,5.26;A133.505(d)(2);SOP98310.28)u(݌ 6A%  A 6Ќ  ,A A , ,A A , .AA A . ,AA AA , u   u2 e  28  .3  0    Ifreportableconditionswereidentifiedthatwerenotconsideredto  0 bematerialweaknesses,dotheauditworkingpapersdocumenttheauditorsassessmenttothiseffect,anddoestheassessmentappearreasonable?u݌  Ќ  ,A AA , ,A 0!A , ,A 0"A , .AA 0#A . ,AA 0$AA , u   u2 e  29  .3  0    Didtheauditorreportknownquestionedcostsexceeding$10,000 Pt% foraFederalprogramthatisnotauditedasamajorprogram?uJ݌  Ќ  0 f 0ff(A-133.510(a)(4);SOP98310.63(d))   ,A-*;AA , ,APt<A , ,APt=A , .AAPt>A . *A0TAAA *S X   CompleteAttachmentIforeachmajorprogramreviewed.Thefollowing ld  questionscapturetheoverallsummaryofresultsrelatingtomajorprogramsforwhichAttachmentIwascompleted. LD  ListofMajorProgramsReviewed  , $ AA1) xdE A   AA1) xdE A    AA1) xdE A    AA1) xdEA    AA1) xdEA   AA1) xdEA   AA1) xdEA   AA1) xdEA   AA1) xdEA   AA1) xdEA  AA1) xdEAAA1) xdEA  AA1) xdEA  AA1) xdEA  AA1) xdEA ! AA1) xdEA # AA1) xdEA % AA1) xdEA ' AA1) xdEA ) AA1) xdEA + AA1) xdEA -  0A=. A 0 0A=ld/A= 0 0A=ld0A= 0 0AA=ld1A= 0 *Ald2AA= * SummaryResultsofAttachmentI 3  InternalControlOverMajorPrograms l!d5  u   u2 e  30  .3  0    Wastheinternalcontrolplanningandtestingadequateforeach L#D7 majorprogramforwhichAttachmentIwascompleted?u݌  Ќ  0 f 0ff(A133.500(c)) 6A% ,%$ 9 A 6 ,A:A , ,A;A , .AA<A . ,AA=AA , u   u 2 e  31  .3  0    DidtheScheduleofFindingsandQuestionedCostsincludeall &!> reportableconditionsininternalcontrolovermajorprograms?[Note:Thedeterminationofwhetheradeficiencyininternal (#@ controlisreportableismadeinrelationtoatypeofcompliancerequirementoranauditobjectiveidentifiedintheComplianceSupplementforamajorprogram.](A133.510(a)(1))u 6݌`+X&C Ќ  ,A0.()FAA , ,A&!GA , ,A&!HA , .AA&!IA . *A&!JAA *ComplianceRequirementsforMajorPrograms ld   u   u2 e  32  .3  0    Didtheauditorproperlydeterminewhethertheauditeecomplied LD withlaws,regulations,andprovisionsofcontractsorgrantagreementsthatmayhaveadirectandmaterialeffectoneachofitsmajorprograms?(A133.500(d))u݌ 6A%   A 6Ќ  ,AldA , ,AldA , .AAld A . *Ald AA * u   u42 e  33  .3  0    Inthereviewersjudgment,wastheproperopinionrenderedon    eachmajorprogrambasedontheresultsofaudittestsidentifiedintheauditworkingpapers?(SOP9836.52)u4_݌ 6A%  x  A 6Ќ  ,A A , ,A A , .AA A . *A AA * u!   u2 e  34  .3  0    DidtheScheduleofFindingsandQuestionedCostsincludeall   compliancefindingsandquestionedcostsrequiredtobereported?(A133.510(a)(27);SOP98-310.63(bg))u݌ 6A%   A 6Ќ  ,A A , ,A A , .AA A . *A AA * DataCollectionForm  h`   u"   u2 e  35  .3  0    Basedonthereportingpackage,datacollectionform,andresultsof H@ theQCR,didtheauditorproperlyidentifyinPartIII,Item5,theFederalagenciesrequiredtoreceivethereportingpackage?(A-133.320(b)(3);SOP98310.72)u0݌ 6A%  A 6Ќ  ,Ah` A , ,Ah` A , .AAh` !A . *Ah` "AA * u#   u2 e  36  .3  0    Basedonthereportingpackage,datacollectionform,andresultsof # theQCR,didtheauditorproperlycompletePartIII,Item6?[Note:Thereviewermayanswerthisquestionbasedonthemajor |t% programsthatwerereviewedaspartoftheQCR.]u݌ld& Ќ  0 f 0ff(A133.320(b)(3);SOP98310.72) 6A% \T' A 6 ,A(A , ,A)A , .AA*A . ,AA+AA , u$   u2 e  37  .3  0    Basedonthereportingpackage,datacollectionform,andresultsof , theQCR,didtheauditorproperlycompletePartIII,Item7?[Note:Thereviewermayanswerthisquestionbasedonthemajor . programsthatwerereviewedaspartoftheQCR.]u݌ / Ќ  0 f 0ff(A133.320(b)(3);SOP98310.72)  ̀ ,A-(=AA , ,A>A , ,A?A , .AA@A . &A 6 AA &*Ad7ddd dd }dd dd dd AX%X%,dd ,dd ,kdd ,*dd +  !AA@=  ! Reference 0AA@=dAA@= 0 0A@=dAA@= 0   @ Notes 6A@A=!d A@= 6 'AdA@A= ' *AlA * %lA % .Al . 'AlA ' *Al A * %l A % .Al  . 'Al A ' *At A * %tA % .At . 'AtA ' *A tA * % tA % .A t . 'A tA ' *A| A * %| A % .A|  . 'A| A ' *A | A * % | A % .A |  . 'A | A ' *A A * % A % .A  . 'A A ' *A !A * % "A % .A # . 'A $A ' *A%A * %&A % .A' . 'A(A ' *A)A * %*A % .A+ . 'A,A ' *A-A * %.A % .A/ . 'A0A ' *A1A * %2A % .A3 . 'A4A ' *A5A * %6A % .A7 . 'A8A ' *A 9A * % :A % .A ; . 'A <A ' *A =A * % >A % .A ? . 'A @A ' *A(AA * %(BA % .A(C . 'A(DA ' *A(EA * %(FA % .A(G . 'A(HA ' *A0IA * %0JA % .A0K . 'A0LA ' *A 0MA * % 0NA % .A 0O . 'A 0PA ' *A8"QA * %8"RA % .A8"S . 'A8"TA ' *A#8 UA * %#8 VA % .A#8 W . 'A#8 XA ' *A@%!YA * %@%!ZA % .A@%![ . 'A@%!\A ' *A&@#]A * %&@#^A % .A&@#_ . 'A&@#`A ' *AH($aA * %H($bA % .AH($c . 'AH($dA ' *A)H&eA *  %)H&fA % .A)H&g . )AA)H&h A ) ,AAP+'iAA , ,AP+'jAA , .AAP+'kA . &P+'l  AA &آC֣9*&A'dddd dd kdd *dd AX%X%,dd ,dd ,dd ,~dd ,dd +  &AAA=  &   ReviewItem 6AA=!d AAA= 6  Yes 6AA=!d AA= 6  No 6AA=!d AA= 6  N/A 6AAA=!d AA= 6  Ref. =AA*$d   AAA= =E WXX{  ASEPARATEATTACHMENTSHOULDBECOMPLETEDFOREACHMAJORPROGRAMREVIEWED#X{XW # 6A'"}  AA 6 MaterialityConsiderationsRelatingtoMajorFederalPrograms   &  +F  +F51  .0    Didtheauditor,indesigningaudittestsanddevelopinganopinion   onmajorprogramcompliance,determinematerialitybasedonthemajorprogram?(SOP9833.35,6.14.15)+F5Pی 4A% {  A 4Ќ  +AA FA + .A FAA . .A FA . *A FA *+F  +Fw2  .0    Dotheworkingpapersevidencethattheauditorconsidered j  noncompliance,bothindividuallyandwhenaggregated,indeterminingwhethertoexpressaqualifiedoradverseopiniononcompliance?(SOP9833.38,6.15)+Fwی 5AA" :  A 5Ќ  .Aj AA . .Aj A . .Aj A . *Aj A * InternalControl  S +F  +F3  .0    Foreachofthe14typesofcompliancerequirements(listedinthe 3 ComplianceSupplement)thatareapplicableandmaterialtothemajorprogram,didtheauditordocumentanunderstandingofthe5componentsofinternalcontrol(ControlEnvironment,RiskAssessment,ControlActivities,InformationandCommunication,andMonitoring)sufficienttoplantheaudittosupportalowassessedlevelofcontrolrisk?(A133.500(c)(1);SOP9838.7,8.9.11)+F.ی 5AA" .# A 5Ќ  .AS$AA . .AS%A . .AS&A . *AS'A *+F  +Fq4  .0    Didtheauditorplanthetestingofinternalcontroloverthemajor G!( programtosupportalowassessedlevelofcontrolriskfortheassertionsrelevanttoeachmaterialcompliancerequirementforthemajorprogram?(A133.500(c)(2)(i);SOP9838.16)+Fqی 5AA" $+ A 5Ќ  .AG!,AA . .AG!-A . .AG!.A . ,AAG!/A ,+F  +F 5  .0    Didtheauditorperformtheplannedtestingofinternalcontrol? %0 (A-133.500(c)(2)(ii);SOP9838.16)+F %ی  Ќ  +AAA .v%9AA + .AA%:AAA . .AA%;AA . .AA%<AA .(in *A%=AA *Ї +F  +FI6  .0    Iftheauditoromittedtestingofcontrolsforanymaterial } d requirementbecausetheauditorconcludedthatinternalcontrolwaslikelytobeineffective,didthereportandworkpapersincludethefollowing:tt(A-133.500(c)(3);SOP9838.20.21,8.24)+FIdی /% M 4 A /Ќ  %} d % %} d % .A} d . *A} dA *0 f 0ffa.0Areportableconditionaspartoftheauditfindings?  0 f 0ffb.0Controlriskassessedatthemaximumandaconsiderationof   whetheradditionaltestswererequired? 7="  A 7 -= = - -== - -A== - *AA= *+F  +F7  .0    Dotheworkingpapersadequatelydocumenttheworkperformed %  andtheconclusionsreached?(AU339.05)+F ی /%  A /Ќ  %%  % %%  % %%  % *A%  *+F  +F!8  .0    Inthejudgmentofthereviewer,werethenatureandextentofthe   documentedtestsofcontrolssufficienttoenabletheauditortoreachaconclusionontheeffectivenessofinternalcontrolforpreventingordetectingnoncompliancerelevanttothematerialcompliancerequirementsforthemajorprogram?+F!!ی /% Y@A /Ќ  %  % %  % %  % *A  *+F  +F}$9  .0    Dotheworkingpapersevidencethattheauditor'sdeterminationof   whetheradeficiencyininternalcontrolwasareportableconditionwasmadeinrelationtoatypeofcompliancerequirementforamajorprogramoranauditobjectiveidentifiedintheComplianceSupplement?(A133.510(a)(1);SOP9838.26)+F}$$ ی /% $A /Ќ  %% % %& % %' % *A( *+F  +F*'10  .0    Wereallreportableconditionsidentifiedasauditfindings?+F*'E' ی! ) Ќ  0 f 0ff(A133.510(a)(1);SOP98310.63a) /% !*A / %! + % %! , % %! - % )AA! . ) ComplianceTesting  "|/ +F  +F_)11  .0    Didtheauditoridentifyallapplicableandmaterialcompliance u$\1 requirementsforthemajorprogram?(Note:Forprograms e%L2 includedintheComplianceSupplement,afterconsideringanyuniquerequirementsthataffecttheComplianceSupplementsguidance,theauditorneedconsideronlytherequirements 5(5 containedtherein.Forprogramsnotincluded,theauditorshouldfollowtheguidanceinPart7oftheComplianceSupplementforidentifyingtheapplicablecompliancerequirements.) + 8 (A-133.500(d)(3);SOP9836.20.21,6.27.30)+F_)z) ی  Ќ  %-#;AA % %"|< % %"|= % %"|> % *A"|? *М+F  +FO-12  .0    Didtheauditorperformreasonableprocedurestoensurethatthe } d  compliancerequirementswerecurrent?(A133.500(d)(3);+F.. ی  Ќ  0 f `0ff`SOP9836.24) /% ] DA / %} d % %} d % %} d % *A} d *+F  +F$113  .0    Dotheworkingpapersadequatelydocumenttheworkperformed   andtheconclusionsreached?(AU339.05)+F$1?1 ی 6A%  A 6Ќ  ,A  A , ,A  A , .AA  A . *A  AA *+F  +F!314  .0    Didtheauditorreportallfindingsandquestionedcostsidentifiedin U< theauditworkingpapersthatmetanyofthefollowingconditions:(A133.510(a)(27);SOP98310.63(bg))+F!3<3ی ," 5A ,Ќ   U<   U<  A U<  *AU<A *0 f a0ffaa.0Materialnoncompliancewiththeprovisionsoflaws,   regulations,contracts,orgrantagreementsrelatedtoamajorprogram?[Note:Thedeterminationofmaterial   noncomplianceisinrelationtoatypeofcompliancerequirementforamajorprogramorauditobjectiveidentifiedintheComplianceSupplement.]iP 0 f b0ffbb.0Knownquestionedcostswhentheknownorlikelyquestioned I0 costsexceed$10,000foratypeofcompliancerequirementforamajorprogram?  0 f c0ffcc.0KnownfraudaffectingaFederalawardunlessthefraudwas    alreadyreportedinaccordancewithGAS?  0 f d0ffdd.0Instancesinwhichtheresultsofauditfollow-upprocedures  # disclosedthatthesummaryscheduleofpriorauditfindingspreparedbytheauditeemateriallymisrepresentsthestatusofanypriorauditfindingpertainingtothismajorprogram? 7=" #&A 7 -= '= - -= (= - -A= )= - *A *A= *+F  +F:15  .0    X{XXX{Inthejudgmentofthereviewer,werethenatureandextentofaudit -%+ #X{XXX{=;#testingadequatetomeettheauditobjectivesasidentifiedinthe &, ComplianceSupplementforallmaterialcompliancerequirements,anddotheresultssupporttheauditorscomplianceopiniononthemajorprogram?(A133.500(d)(4);SOP9836.36.47)+F::ی 6A% (/A 6Ќ  ,A-%0A , ,A-%1A , .AA-%2A . )AA-%3AA )+F  +F >16  .0    Didtheauditorperformprocedurestoassessthereasonablenessof q*X 4 thesummaryscheduleofpriorfindings?(A133.500(e))+F >'>ی  Ќ  ,A1.$8AA , ,Aq*X 9A , ,Aq*X :A , .AAq*X ;A . &q*X <  AA &* A!dddd dd dd ~dd dd &A'X%X%,dd ,dd ,kdd ,*dd +  !AA@=  !   Reference 9AA@=$d AA@= 9 0A@=dAA@= 0   @ Notes 6A@A=!d A@= 6 'AdA@A= ' *A} A * %} A % .A}  . 'A} A ' *A l A * % l A % .A l  . 'A l A ' *A  A * % A % .A  . 'A A ' *A tA * % tA % .A t . 'A tA ' *AA * %A % .A . 'AA ' *A| A * %| A % .A|  . 'A| A ' *A A * % A % .A  . 'A A ' *A !A * % "A % .A # . 'A $A ' *A%A * %&A % .A' . 'A(A ' *A!)A * %!*A % .A!+ . 'A!,A ' *A-A * %.A % .A/ . 'A0A ' *A)1A * %)2A % .A)3 . 'A)4A ' *A5A * %6A % .A7 . 'A8A ' *A19A * %1:A % .A1; . 'A1<A ' *A =A * % >A % .A ? . 'A @A ' *A9!AA * %9!BA % .A9!C . 'A9!DA ' *A"(EA * %"(FA % .A"(G . 'A"(HA ' *AA$IA * %A$JA % .AA$K . 'AA$LA ' *A%0MA * %%0NA % .A%0O . 'A%0PA ' *AI'QA * %I'RA % .AI'S . )AAI'TA ) ,AA(8 UAA , ,A(8 VAA , .AA(8 WA . 'A(8 XAA ' *AQ*!YA * %Q*!ZA % .AQ*![ . )AAQ*!\A ) ,AA+@#]AA , ,A+@#^AA , .AA+@#_A . )AA+@#`AA ) ,AAY-$aAA , ,AY-$bAA , .AAY-$cA .&Y-$d  AA &М