t- v 7 -{ o U n n ll + Z n =

z,

,TI (,

D TA -u L) - .* x m x (1 U n

WT

+m

F E tlt I

OF

'nm

>h

==

EO

^> i-: F

>{

=9

a- \E }H 6 rt

t>

-i'}

C

ZN

eng-

oJ 89 *> lrt z

{Jla OF }E qo ll0 ;

gP

vt zv E€ F 5 z.

@ -E t= E n o

Ai

a \ C

=rrl f"l

@ -trn r] o C a i z gJ C

a z z. -i o o n_o U

C -i Z

n o P{.

/) E UY

n;E

:-rn

X

,\

U

lr= =-n-T

t- E'

-U (f,

@ n o

FTRECODE MONITORING SECTION (FCMS)

REQUEST FOR CASl-l ALTOCATION

FLOWCHART

CLIENTLE

WALK-I N/PHON E.I N/E MAI L/MAI L

REQUEST OF CASH ALLOCATION REG IONAL OFFICE REQUEST

RECEIVE AND REVIEW REQUEST AND

VERIFY FUNDING SOURCERECEIVE AND REVIEW DV WITH

SUPPORTING DOCUMENTS

cHECK/ REVIEW/ VERIFY A!-L

SUPPORTING DOCUMENTS

OF CASH ALLOCATION AND

RELEASE TO VARIOUS

OFFICES FOR SIGNATURE

RECEIVE THE SUPPORTING

DOCUMENTS OF CASH

ALLOCAT|ON WITH

COMPLETE SIGNATURE AND

INDORSE THE SAME TO DILG

RECEIVE AND REVIEWTHE

NCA FROM THE DBM

PREPARE NTCA AND

RELEASE TO VARIOUS

OFFICES FOR

SIGNATURES/APPROVAL

PROCESS DV (RELEASE DV

FOR APPROVAL)

RECEIVE AND REVIEW LDDAP

-ADAAND FULLY

ACCOMPLISHED DV W/SUPPORTING DOCUMENTS

FROM CMD FOR SIGNATURE

BY THE CHIEF, ACCOUNTANT

& INDORSE BACK TO CMD

RECEIVE LDDAP - ADA (LBP

RECEIVED COPY) & PAID DV

W/ sUPPORTING

DOCUMENTS FROM CMD

RECEIVED THE NTCA FROM

CMD (LBP RECEIVED COPY

oF NTCA) & FILE THE SAME

SEGREGATE DV AND OTHER

SUPPORTING DOCUMENTS

FOR INDORSEMENTTO COA

PREPARE/ REVIEW

cERTr FY/SUBM lT VARIOUS

FINANCIAL REPORTS0t tir,l atU

CITIZEN'S CHARTER PROCESS FLOW CHARTPRE.AUDIT SECTION, ACCOUNTING DIVISION

Admin Staff, Pre-Audit Section, Accounting Division (AD) receives,designates control number and forwards the Disbursement Voucher (DV)

together with supporting Cocuments to Action Cfficer, Pre-Audit Section, AD

Action Officer, Pre-Audit Section, AD revtews the compieteness of the DV

and supporting documents and checks the correctness of the amount

Chief, Pre-Audrt Section, AD valiciates the correctness of the amount and

completeness of the DV and signs that aii supporting documents areexamined and found to be complete and in order

Action Cfficer, Pre-Audit Section, AD lndexes then forwards to BudgetDivision the examined DV and supporting documents

Budget Services Drvision (BSD) allocates fund After recording in the book

registry BSD returns the DV with Obligation Request (OtsR) together with

the supporting documents to the Admin Staff Pre-Audit Section, AD

Admin Staff, Pre-Ar-rdit Section AD receives the OBR DV and supportingdocuments from Budget Services Division, processes them and prepares

the Journal Entry Voucher (JEV)

Admin Staff, Pre-Audit Section, AD assigns Notice of Cash Allocatron (NCA)

Number

Chief Accountant signs/approires JEV and Box C of DV

Admin Staff, Pre Auciit Sectron, AD i'e!eases DV to Office of Chief , BFP forsignatu re

U lr^l lry1r,

Walk-in

FLOW CHART ON THE RELEASE OF REGULARNOTTCE OF TRANSFER OF CASH ALLOCATION (NTCA)

DISBURSEMENT/FUNDING SECTION, ACCOUNTINGDIVISION

Admin Staff, Disbursement/Funding (D/F) Section, Accounting Division (AD) receives

Sub-AROs of Regronai Offices from Budget Servrces Dtvision - National Headquarlers(BSD-NHe)

Admin Staff, D/F Section, AD recerves Monthly Cash Program (MCPs) from RegionalOffices

Admin Staff D/F Section, AD i-eviews the MCPs

Admin Staff, D/F Secticn, AU allocates cash and assign Notice of Transferof Cash

Allocation (NTCA) Number

Admin Staff, D/F Secticn prepares the NTCA (in tripiicate copy) based on Sub-AROsand MCPs

Chief Accountant affixes her initial in the NTCA

tn Staff, D/F Secticn.liD forwards the N i[-]/rr lc Uasfi Management utvlslon

Admin Staff, D/F Section. AD receives from CMD the two (2) copies bearing the

stamped 'Received' by the Land Bank of the Philippines (LBP)

Admin Staff, D/F Sectic;-i, AD forwards the I'il-CA ii'iru fax to the Regional Offices

0 otl e4{

Walk-in Phone-in

FLOW CHART

OFF]CE OF THE DIRECTORATE FOR COMPTROLLERSHIP

Forwarding of Documents to other Offices/Divisionsconcerned

Receiving and Recording of Submitted Documents andClaims (DVs)

t/erification and Checking of Documents anC itsattachments through the Directorate's Divisions and

Sections

Approval/Signing of Documents by the OlC, Directoratefor Comptrollership

ilJ NLJ Jqtu

FTRECODE MONTTORTNG SECTTON (FCMS)

PROCESSING OF RELEASE OF 20% LGU SHARE FROM FIRE CODE FEES

COLLECTION FOR CY 2O1O.2OL3

FLOWCHART

CLIENTLE

WALK-I N/P HO N E-I N/EMAI L/MAI L

RECEIVE AND CHECK SUMMARY OF RECONCILED 20% LGU SHARE AND

MEMORANDUM OF AGREEMENT

PREPARE DTSBURSEMENT VOUCHER (DV) AND CERTIF|CAT|ON OF AVA|LABILtTy

OF CASH AND FORWARDED TO PRE-AUDIT SECTION

RECEIVE AND REVIEW THE LDDAP-ADA FROM THE CASH MANAGEMENT DIVISION (CMD), FOR

SIGNATURE BYTHE CHIEF, ACCOUNTANTAND FORWARDED BACKTOTHE CMD

RECETVE COPY OF LDDAP-ADA (RECE|VE COpy OF LBp), pAtD DV AND

OTHER SUPPORTING DOCUMENTS FROM CMD

SEGREGATE THE SUPPORTING DOCUMENTS AND VERIFY THE COMPLETENESS

OF SAID DOCUMENTS, ONE COPY FOR INDORSEMENT TO THE RESIDENT

AUDITORS, COA, AND ONE FILE COPY

RECETVE DV, OBLTGATTON REQUEST AND STATUS {OBRS)AND OTHER SUppCIRTING

DOCUMENTS FROM TFIE BUDGETSERVICES SECTION FOR THE SIGNATURE OF THE CHIEF

ACCOUNTANT AND RELEASE THE SAME FOR THE APPROVAL OF THE FIRE CHIEF i2O% LGU

SHARE EXCEEDING 5,OOO,OOO.OO APPROVAL WILL BE THE SILC}

Updrkd vrretnr

FLOWCHART FOR PAYMENT OF DIFFERENT CLAIMS

PAY AND ATLOWANCE SECTION

(RCA, ICA, ISA, LONG PAY DIFFRENTIAL, LOYALTY AND STEP INCREMENT CLAIM}

-C3 E

E p

EE

;€.6=

A

E

LF

L.:!:r._coS

lsoE

aN

6r<I

d_so-ro Pm

l orJIJ

{oNA

-dr .=6c^.=E

3S6\-)

rc_c6o.-->

,B*s*s$$-

3 -e.

He 3V

6 o O

odE

a rr'\

,nr.s E E

u Tg]fi:iE

A

Eg-qE

3 -fl

rZGI

0o(D?

otrsoE

Y$loaLo

-oQo6<

$o,$e**Sm

Acir

J5.J=aE8<:

E?

EcI

3c-

N'F

3 E=

e.

o '=

(/)!>

=@

a oE

<-

o a? i

E, ;:N

(tr E

Eo

'6P&

o*

-ur ba>

t.>

I Fi

(,\(nr\ o

EF

BI

Eoo F

Uo

(ao'=aq

rSS

U."

o^ rtl tr-O

lJlqQ

(e

",8 p

SX

E

$lE* E

ci bQ s,

6IRi=

.:g(^ oiY

Ed*s

P"a

!EEE

=o

EE

o4

9O"oE(/) E

^o=

o

-v-(,>

o.=LF

c !

oEf

u-oo -->

:l F8A

E.i

*TE

-.!L

=-o<

0)qo

ttl

a\ o)

olfol

Ego>

e 9<'E

(l (/J

(D*F

>o=

obRr;

xE

EE

6HHo-E

Eb

o-o

Fe;E

f;='E

EE

tg&LJoo)L-...-(n.=

thYl

(D(1)dJcP

0,>

o- L'6hE

-t, g -3.g g<

eE5E

6q: E

*e uo>

){-tr-oo

v O

E-c

o (,) o*

t,E

U}

trI.I L-

Uo

6E..OEq

O-

s \r,

ES

.gEar6)e5

9)2IF(,zrFILoFE-t= oJ!I.

oal+

c

,il8 E

-iQ g

(Jl - or

c.o,a

5c)oc)c{E

oA

l-y 4ot 9ciole <o'l :eE

a=t(o

o=O

.E

coEoEU)

o2Eor/1(00)6t

s,a\,)>-o!563

soco(a<E

gG

9o-$c/') o0-oao\-:

a_

u)

oG.DtrtuOt

iooq)

aEo-

'om

=E

Jo^c65oooE

-:<-

gC0

O C

JELL -O

o-

o()oU,o*oooo0o*J\Jooo

tr= E4JIF-EIHEE-Uo!re

]r-oItI(tr-- tIFEatsCr

rl- riUDordT

:l_cp$o-oo

oa=Foc=oLoo-(DLo_

aLI@$o-iNE.=3

tr.=

=';

i>DF

)<:>\

UC

JfiIn--C:o6,Ej

EooEOo.=

o-E-o9-LroloEo3

Oood

tnooI

oocU'

(u

.E

q

^oS

ts+

o)l\\

oO

PFJPARATION OF AGENCY REMTTTANCES

Su;brnit votrihers to Accourting

iSubmit vouchers to Checking for sigrratue

i

END

Get breakdown of deductionsfrom EDPS

IfBreakdown of

deductions is finishedin 2 days

Prepare vouchers needed for remittance in one day,less adjustments from accounting

PREPARATION OF CERTIFICATE OF REMITTAFICE

Request pay slips, seryice record, balance ledger from BFPpersonnel

Verifii the remittance of the BFP personnel from existingdata

I{'the verification wasfinished within 30

minutes

Prepare the remittancecertificate on computer

printed fonn

File remittancecertificate copy for easyretrieval

LO.AN APPLICATION

Prepare 3 months latestpay slips,

Request Service Record,IAS Clearance from NHQ

Proceed to Disbursing Officer forsignature of loan application

Proceed to lending agencies for loanapproval.

END

PREPARATION OF BJPORT OF CHANGES

Receive report of changes from different agencies

Receive adjustments, deductions, stoppage, walk-inand letters frorn BFP personnel

Set cut off 5 days before the end of the month

Prepare Report of Changes to be submitted to EDPS

Submit Report of changes to EDPU

BONDING / RJMITTANCE SECTION, CMD, NITQ

1. Accountable Officials / Personnel

Submit duly accornplishedGeneral Form (57A) andGeneral Form (58A) including theAttachments / req uirements

2. CMD

Examines all the information indicated inthe fonn and the requirements for thenrcnar+tir+n nf +ranemi.t+q.l fnr +eRrrpef .of

r vr1!!vur vr

fund and voucher

3. Fivii)

For ftlnding / Pre audit / Exarninationof Vouchers / Accounting Entries/Approval of Payment

4. CMD

Preparation of Clreck payable to theBnreau of the lieastuy for payntent oflidelity bond prenrium

5. Bureau ofthe Treasury

Checks for payment of Fidelity BondPremium shall be issued an Authority toAccept Payment (ATAP) by the Chief,Treastuy Operatoions Officer II, Bueau ofthb Tieasury

6. Landbank of the Philippines (LBP)

Bond Premitun deposited to the AuthorizedGovernment Depository Bank (AGDB / DBP)

7. Bureau of the Treasury

Proof of Deposit of premium shall bepresented to Chiee Treasury OperationsOfficer II (BIR Central Office) then the bondapplication will be processed

8. CMD

A11 approved bonds are maintained by CMDfor safekeeping, consolidation and reference ofthe Commission on Audit (COA)

9. Accountable Officials 1 PersonnelBonded Officials / Personnel

Approved fidelity bond will be released to theaccountable officials / personnel

END

{ B x =ri I J I - E -.4 5 (o o o o *l o I J ; o =l - =il s = o o

+ o {J! o n FT o v1 -rI o { n q, -l t-t

al q

) -T

til-

oqci

=o

orH

€:O

u

o=o-

o -o

==

o=

N=

!" =

d==

z@ CA +s

(D=

-qJ

(D

=o_ o-a

JC =+

d={

-oi

6a EE =U

-Ea

o!2

o-J

a;'(D E#

$'o n 7 U o o

9A +o

:l Jo =d

o5'

gd -D! :: oo o- -- ;o =

(Do)

@6'

3!q

o-

o' =

-N;'o

oY

=o

-.i-a

tr:

[Efi.

T=

!a

-oo

U N)

Yo

Yo P9

o 5i

= e4

86 c)=

O=

_-

'T1

0

=q)

=

L)N

To=

oc,

=G

1' GI o q N

n m c)'T

l o ^aF

=B

--

\a

-:1

#3 ^l>

-t

-l =c, E C' c

t3 rm^o

=tr

5-r

s.dm

5tE E=

12-{ 6 z,

1=d

ti =

Eoo

+(D

-==

o(D

&=

;g

i6x

-(J

=q)

o-=

5E!c

E8F =

+46

--{

ol

=3

o= s a

C) m a -{0i

aQg

uv-

(D -

l)Fa

fTlz

.d

cact

-o 1

1 m

LIA ae

rC

)l>->

<1 -{

lJC

)=fr

-o

6 0

t, =

_6

HgE

Eii-

lD(D

o=,

6a=

- = 1

g=

aC

*c-d =+

3E

OO

ooi

d9,7

.o-

"'SA

P^E

cDz

+o

='(D

D(D

aiog

q

E A

=r_

n=

R(D

Ea€

=.

a=E

1se

t$s*

=+

64+

U

=oo

@

g.s

a6

0'8

=

s=I s

Ed=

o

trE

68i

ls+

o ^

I d=

- (D

6'O

=+

d6-

o_-

E=

(D n@ dd C=

NJ ;8 P-3

=E =-s ==

@<

um<

gBE

o) 9

l=m

*Q=

@\

E=

q'an

(I}

nF

=:+

(E o

? -u

- =

'0q,

J<

= =

='o

(D o3 -6'

>=

o-*

=<

9ld

6-.= @ o

Pa- 8F o)o

E-E

tJ(D S=

+A

Jox ac

)!l(

Do+

-(D

==

D sg'

E^ oc

o*- !^

-x o 3

g3 EB

d_d

oi -oo- o o C 3 o - C - o o =o (D

-l s x { ra r; I d I J o -a EI

I - tq a o o tr_h

I! o 5 I 7 o T - -t .l t s 5 o o

-tl

o, J o, n o Vl T o t n 9, -t t-i

1' @ o N o + N

Q6

=,2H=

z. =

,E

gBa

6I€

zi,i

a:!T

tgL

i-r

-l-=

qrL

m>

U'

4o #; -Ei x

>7

nfi

c==

o lJ

{=

=,>

=tt5 5E

t; =>

eiE -< >6

;;Jfil

-{

E 7 m T' v

-f

\*-=

rm

6gz

,E

O^+

-f

l>

e>=

9r

JAE E m

i=

s,

}>r<

=i-

vA-

lJ CD o]ft 6E at

FvE

a lll E TD

@d

-TI

@-E

q_o ,tB ad

ooo f+ fT

l oo= Nf c! o) 6- o o : o o = o o

cP3

=5€ J3*

-="'

a@=

.Ig

d(I

)o

C)

5d 3

o ai

'-O oo E

so =

86 ot,

(D$

(D=

a-A

q+ -u$

-u-

oo a4 ok J';

(D+

-d= =(D

>an

--(D

o6

6'q.

3a-s

o 60

_i-(

D

om

(D E

+Y

o

<d= l=i.j

cii5

+9<

9^i

>.J

= =

>-6 oo w

St=

' (o

q'5

3:o

I

-()

>oE

o-a

d@

o+ q'=

e6Q

o

= o-

3(D

+E

(Di

>g

o-*

--@

f- -n C

)d6

-

=c)

A-

_(f

axT

:D;

(tJ

>J

!2Y

@

Po)

olr ao

D

o r-

)-l

--'

$r xo)

.-o

Qm

1'. -s $=

f4 or Oo

>'Q

av 6' o

t-=

u)6'

a =

id3= --"

i1 +

o-#

ro aq

oJ Oo

<u oO -tY

6-il

o- =o

= o

+--

{= +

c)oE

B(D

q

==

H T

+=

A -u

6-

9o.P

6'

;'Eaf

-o

@ -

'-s-

t.s=

€##

o =

-v

<l€

bX e

3E

-d+

S3?

d0=

=x4

€ (D

(D

.g

€

N-U da .o

]{o

(nd J o o) O c) ft @ o ) o o E o @ f-

J f-l

CD

rD<

=g

-n o)+

i\t :

ryd

€."

E3

6-(o

--@ !i+ =8_

clC qi'-

L_@

O=

'g:

ai.,

e

*a io-

a]=

J+ +o

96 g,o

='O

oJ o9 s-:

9ts

{o s .r

lr+ !u

(D(D

4,1

o'E 9q

{ o x - IT t I --l- -l

aaoi

o--Jr- s= h.

- l+E

E'o ifl 6'd

€= n .'

ild ri3=r] o = o o

1' o, 10 o o a

fl m C, o 7 E q, G T'

^(J s> ot -

{a= -;

G)

TT o =c) - n -l

{ E x - E' 6 I - = E g = tg @ o o !$ o ..= a o 3 -r t * D I d o o

J -t'

q, t q, o Ff o tn -1'I o t n o, -l Ff

l, A)

.Et o N o (r,

tr, o C) E =m z, -l m x

:= rvl

5w

1 gEo z, T

I o E c, J- F {

L

-l D x =il -I J 9. * - - to o IP o 4i o F f, o 3 IT t - s = o o

+ o ta q, n FF o =a -rI o { o J A, -l .-i

t o, (.I

(D (/) o ft o)

6 a c z, CJ m o .Tt J

€k 9cr

- III

g4 6C'

9}>

: m a, .Tt o E C)

J- 7

{ B x =t; I -I d g g =(a 0 tp o E$ o F n o 3 -r -.a s = o o

c o ti o, r) .+ o ta -r1 o { n J q, .a F}

1' !, G! a 5 o o,

6 a C, z, c) m o .TT J

->-€x

9cr

-l11

8= 6c)

s>m U

'.T

t o E C) v

{ D x =F} -) I J o * 5 ra o o o =!io F - {D 3 II rD * o = o o

-t! o -I tn 0, (1 ei o ) rn a'l

o t n g, .t 1+

E o, tA o Gl o n 6)

>. x n m = =, m o

=!l

o lr:

=E =n s$1 6 z, .T

t o =C) J- 7

&

.| 0 x =r; - -I d E a IT I - (o o o o Is o - - ; o 3 I' -t D = o o

-l' o J a o r.)

FT o l, T o { n 0, -l F}

l, 0, (o o o, o n o)

E v m ! v 6 z. o -Tt 'tr J- 6

EB

bp =m

5;s @ m IE n ct o 5 m g, C

L (t) o 5 C)

.Tt

PREPAMATBOhI OF CERTI FICATT

ffiF ft/1OTETEZATiOru

Receives MLC Certificates from Region, evaluated

and endorsed by Leave Management Section,

National Headquarters.

Veriff of records of the BFP personnel from existingCCS MLC Masterlist

Verificationfor 5-15 mins

Preparation ofMLC Certificate

(5-10 mins)

Certificate for Signaturn ofChiet Cash Management Division

Record all Certificatesin MLC Logbook formonitoring purposes.

Signed Certificate ofMonetization to receive byBFP Personnel or by LeaveManagement Section-NHQ

t\\t

{::t }l "t l),t:",-{ ti.:}?.| t-.t'v: 'in /4'v L: ftj' l

1/

Personal? i i Commercial? )

For signature ofChiet CCS

Monthly ReportSubmission:

Monthly Report ofCollections and

Deposits (MRCD)

glzoo)-co

sl=E

E"13!;

'6(U0)6t

nP E

E

==

o

(I,

o-,bi P3- d^

hl?E.:8IE

EejF

E grf;lrE

orSIE

g E-

=i

'.u IX

(1) (.)

LJ

8s E

EE

e,EE

^<

rPp.? =

8 g,g

*I?; HfiE

.ET

=E

- *B.f,

o

gtbO'd

-PO

I -"aE-c c-..o()'=

LU

Orn ol(J o

,^,3.8 9 30ilb 5-E

L5ol P

SraeT

=

o o)(g.Y

, r

(D cv

a -c.'F

, urto E

o.l

$I$IE H

E

.9C,'rt9

EH

l Eq''

"l€ a E-tL

L

ol; 3

.s)a

C}<

Jo90<L

ot.g e q .E=

l P=

* E

ol.9b=o

Jc c-f

or g h;e(JE

cOo)

p_ct)

c'3

He

E=

#i E+

s6 (U

98<aai

EE

EE

E3-

Ec a-<(d

cAa

.-u F

CE

.I ,=

o(tr-;EE

E+

5Lr\-

s880gaJ

o_

s^^@

lo=

c8lE

+ ,6

ol'- O

c',J

.. E

=.^

5 _-'6 !.E!D

! O

EL

C

E€fE

g[&O

=-LLU

+; =

5€o*r*P

--;-^O-ceC

)\

L -

.i L-

.^O:E

Xoe

H E

E*E

bgE

EE

FE

=H

i5 bgE€e

5 6.-

fr-o=IL,F

EU

H46-9(.=3t*F

6E

-cootodtlcao-

'J=

Il ir

ar6

=6

O c-l

Jt

-:t 'r

'rxY AND ALLOWANCE SECTION(PA;;

FLOWCHART FOR PAYMENT OF DIFFERENT CLAIMS(RCA, ICA, ISA, SALARY AND LONGPAY DIFFERENTIAL, STEP INCREMENT)

Submission of Different

Claims (Disbursement

Vouchers) with comPlete

documents from

Regional Offices toFinance Liaisons Officers,

PAS

PAS - Recording, Verifications

and Checking of Attachment ofsubmitted Claims

(3 - J-0mins)

ES

PAS - Printing/lssuance ofCertifi cate of Non-Paym ent

(5-10mins)

A

A

Checking & Collection Section -

Verification on Double Claims

Chief, CMD - Signing ofCertifi cate of non-payment

Returned to PAS for Recording

of Certificate of Non-Payment(3-5mins)

Financial Mgmt. DivisionPre-auditing

o9E<

G)

P*

-cthC

-

irbux

.!OL

:a.oO

9pLL6.o9

g(U

YoJ

Oo-d

co-o .:l

.-Pt-o =

o'=

.:(Jl*-r

o-otU

E=

tteuJ ao ,Y

'Lbg-<

ttto-o(,

tEthvtgt^

XtrtrE

trLL=

L

\€e,Y€

(DrnN

Ou.)

oooooco cn cD

r\ o)

NN

rlrlFi

tnELoLL(orlrON

a-c:A6,=

rEo- .:lq:bo-bo(DcC'=

(I,F

_3(t'LP

O(,

t|

o6PE

=o

[=L

L-E

o'c

.=C

lJl*-Y

-o-oE

IUE

=(,e

4+ e 8 o

-)t;ttr-d=

4.a=F

O-O

-\rF

(uP(oQEOJ

(J

oo(goiE

t,

o(ooollt

eoo*EofoEtz

lnEJ

E,

tio(JL(!= oa9108!

E(J

.gbctso.9-@

Pc2

L\-L

eFe'-8

u t/1 )''{ >

7

6!P

EE

-o95(o'=

oJo<th=

E)Z

tiE'o9Je(Jb(uC

L

frajo-C

C.o9p1(I,JJ

.Nt

5PcE;(Dzo-

Evt

vt E

.EouU

l(Ec

boo

qH

=

E&

bDgE

<L

.2p.| E

Es.-e_

E'E

EE

q =

'EE

E _E

g H E

E E

:erP

HsE

s#.3'=

E H

H E

;E "=

EhE

-.-.EE

95EE

EE

EgE

-9€88

r!1oP(ouECJ

(J

9cE8

lrl Ei=

2

fiIEF

tiriE

=

EE

E

2AT'

-U)

--a-32l-v-l

--e7--r-l

-r-I'2-e:-U)

(,

o(Js.9(Jo!P(too)E.!ptoPtnE(UO

JcP(I,

PotnoPPo-(l)(Jxo6.9-cUthc.9PUott1OJ

P-oEoc.9ptlo-ooP(uL(I,qo.)P(o().ELoL)l+

= -o(I,PC5o

?o69 P

-.-\P(o >

,^l@

?-:L6

a ts'E e

br90

f i5:bpp

clo'Fo(u:-co

-9!gdE

rP(oc;>

rua(JtE

699-q:(F'E

Zvt'E

bobebeZ

ZL\)

tt1oG'

(.){=O

J(J

thoP(D(J

Eo(J

E--

6(l)

EE

e e

E qe i

()59 u

fr39 Totr

=gtr

id.o

2

rtl

CL

Ec(E

9eotroo)-cEo=

6

a9 E

e? s(,)O

eos

o3E

E

o:,oitrU

z.

.n(JLJ

=+ - a C a ! m z o rn U g rn U C o { o z @

z o a C a ! m z o m U o m U C o -l o z U)

o =m z -{

.:r lE sil

0'o

d.+

-6 offit

Io oE il+ o- a5o

fr rn T r o rTI z o C ! o n U m

o o aF. = o !) o_ qE E3

oo aF, o

9o o C) o o x a

€o :(D -= n =

!-t

=o o9

Io(

D6'

oa- cu O

oo_

ao6

'=

-oo 9o O

r:lo a+

o -

rda

4+t 99

mii'

* z

(Dw

o -I

'1 -l

nl PE

Yr

[BE

(DJ

6^o

n:-

6E o9 oil'

HP

o)*

Aa

8-S

@A

-Tl o

TO

o0)

a-F q=

'xo g

mm

q

>-{

i

rH 3

o<

R

frD

t-l-

t g

=o

8on

9

HE

q

n m a o z -l o z o N o m

@'<

qq :=l _.o

l0) -.

4o (DJ

-g

+i

OE

\< -

n6n Ip A

Eol -l =

(D o-

o { m

z o m