ML20207H834

From kanterella
Jump to navigation Jump to search
Forwards Review of NRC Implementation of Federal Managers Financial Integrity Act for FY98
ML20207H834
Person / Time
Issue date: 03/03/1999
From: Bell H
NRC OFFICE OF THE INSPECTOR GENERAL (OIG)
To: Shirley Ann Jackson, The Chairman
NRC COMMISSION (OCM)
Shared Package
ML20207H837 List:
References
NUDOCS 9903160116
Download: ML20207H834 (2)
v • d • e


Text

{{#Wiki_filter:__

  1. pun 8

'o _ UNITED STATES 8 i, NUCLEAR REGULATORY COMMISSION y; p WASHINGTON, D.C. 20S55 0001 k%gl March 3,1999 OFFICE OF THE INSPECTOR GENERAL MEMORANDUM TO: Chairman Jackson s/ FROM: Hubert T. Bell inspector General

SUBJECT:

REVIEW OF NRC'S IMPLEMENTATION OF THE FEDERAL MANAGERS' FINANCIAL INTEGRITY ACT FOR FISCAL YEAR 1998 The Federal Managers' Financial Integrity Act (FMFIA) requires Federal managers to establish a continuous process for evaluating, improving, and reporting on the internal control and accounting systems for which they are responsible. The FMFIA requires that each year, the head of each cxecutive agency subject to the Act shall submit a report to the President and Congress on the status of rnanagement controls and financial systems that protect the integrity of agency programs cnd administrative activities. As part of an Office of Management and Budget (OMB) sponsored pilot program to streamline financial reporting, the Nuclear Regulatory Commission (NRC) issues its FMFIA report as part of its annual " Accountability Report." OMB Circular A-123, Revised, " Management Accountability and Control," is the implementing guidance for FMFIA. The term "intemal controls," as envisioned by the FMFIA, is synonymous with " management controls" and encompasses program and administrative areas, as well as the cccounting and financial management areas. NRC redesigned and streamlined its management control program in accordance with the National Performance Review recommendations and OMB's 1995 revision to OMB Circular A-123. The r: designed program required offices designated as highest risk (with respect to programmatic and administrative activities) to submit management control plans and reasonable assurance letters to NRC's Executive Committee for Management Controls. The Executive Director for Operations is the Chairman of the Executive Committee. We are reporting the NRC's absence of a managerial cost accounting process as a material weakness. Such a process is required by Statement of Federal Financial Accounting Standards Number 4, Managerial Cost Accounting Concepts and Standards for the Federal Govemment, issued in July 1995. The original effective date was'for reporting periods beginning after September 30,1996. Because of concems raised by the Chief Financial Officers Council, the Federal Accounting Standards Advisory Board amended the effective date to October 1,1997. Although we found that NRC has complied with the procedural requirements of the FMFIA during Fiscal Year (FY) 1998, we disagree with NRC's determination that the absence of management cost cccounting is not a material weakness. Managerial cost accounting is intended to be an integral process for managing Government operations, and it is a vital componerri for implementing the Govemment Performance and Results Act. l 99o316o116 990303 PDR ORG IWtC 10 PDR u s

Y'.,';, f. } '{. .;c ',.}. :

{..l 9, [,

,. ',' - h ',,.',s,%. l ; y.,.. *'. . ik,3 - &, %YA: d ***9,d .%n., C q,h w,..,., ?p, s,,.. ' '. <..p. .o n,, 3, C,%.,r.

_. ;; g/.. : ' f 2 M..~'.,~w'. W..

4 '., s. f e,. %. i -%.!s'-,;,.,.,.,.r.,t., .,,.4;.',i,.f,..'.,'q'.-. ..,...,...:..,..,..g'. v,..,;,....,.. ' li. p,,; t ul, ;-:.Q,;:;vf 't8. ; ;{ :.,'. 4 3.'.9. ;, (g g. !.. : o .a. - +:...... ', ,e. , g$ s y,JA)p;. 'yw: ss:.ajp$;t.}. 4,.....d.,..% / t p. 4,::.,.........r..' ,l......,,;,M:-Q q .'t fsy s..* ~ O..* "W. 9 r 6,v..s,:My' . t,,, :. u, s 4, ws ? ( .i ,,e.. .t ~. : : '*

c ": - :.'. -, -..
  • n. - : :.., ' ' ".

y, v -

,
a:.. s..,. x, :..

....w, x....g, . 'l, ..l ,.f : C'{ }.l 7,- ~~, '9. :. h.. ['O.. .. '. 'j.. '...;'....'. '. ,,., } . i - ',,3l.. c. i... >. .s - .. n ...u,. .[l. I 3. Jr '.,le ..*...,..:'>.s, e'.

  • ' ' ' ' - *.. " ' '.. ~

v.'..>..i'~ '. - f ?. ..,3-r" < 19 p, n. .. " P .,-s ll, { ^ ' f :, ' ',[i j k ).~=.v'....*..l sh7' ' +ll d .R l:' '*._a.;. ', ' '-

[. '.,

n, ,; ',, Q,sl,,,af ,:,,,,,ll s. ..l '.r..n.,' _ W.

  • a;g., ',7 - - -.', " ' 4 ".,a
-^
u <

%,.,& y,

  • l le, ;

A* Tl,.' '. Y ','. f. I '*- '; \\ l,1*

  • c'

.'*'?<*.'**,..P++.l,y>'ee-ie-Q,,,, 4. -, ',i -, 7 [ .,..,[8]s.,h......,, & ' g., j ', _'.l'., Q.h:.',. :6 ' V,,'

  • ......, 's J.' :*.:.,,' ' '.; -:,i. ; ',,;. - 4,**,"

.lh,: ..,=,'m'--79 [. ' b ,...'.,.'.,.L..'..- -, j i, t. r g,4* g. 7 . 9 .,.,, '.[,; '.Q '., T W i..;. '4.,.,;: ' '..'? .,,: );;'TE ': j.. ij\\;, l.. .g ,. l..; ' ' ', g' - } ', :, 1 r, ' 4"p, 4tyi'$. ( f...... y ,.9.;,,. ,,.,,,(3 ....,,**.. i, l, ; .E, T ,.,ety',,',',4*. '-....e . i,<.. '.;, /. ;s ',, ~,, ,,,,,-l., ,, +. ', .,, ',. _ -.r. e , f,. : '... '.,.. /., 'e...y ', j., ll:b j;.,',.l. 3 &,':,*,. -.- < ...e.,4. ...,s-s,:

s.

g.( .,,]. i ' Q,,1,.. ^,- '.. [' :', s' *. ' ', L,i. .'._.:-.,' ;;,., '.. 'E ;,b.. '.' Q. : *,.~.',l

i; A '
.. \\ _ - ) ), Y,,; l,;g.. Y,...,

,,ai, o ,. ; 1 "Q _. ; l *. s." ',i .v .e..f-'s,. ".' ak*.,,.4,. s, t ., ' _.. =.,. - 'w . N,I, ,..t,,..,.~+;.' n s 3 '.,i l'.m.,.,.. ?.? - .+.,...,4,.* ,', / s ,s. : e. ,.af - ~,,..',.., *,, ",.. '. d,.

  • J.'.

...**'g', *..t('.,e.. 1,. e- .t.4 .v j .s-

  • j. <'
  • g...,..*
9. a. 3

, ; ; * '.' J ' L' ' '. g,;,'+ * ,c .l,- , ';.y l,,, i,.; :,., *. ;,\\, ' '. N ' Nei .,,,c",~,'*.;,,.,,,Q ',.',*',.;n. '";..e ,8- , k ',, a. -

  • w? s,:*,* '. /

}.- ,,, 3 g,. 'l , - [J.,.g// ', " ' "..q 4 4, >.'k.' N. :':./ ' ' f ' i ' ;( 5 ',f,h: :. h' ', j ..{'* ;. j *,. i a f. -,,; i [ ','. f f,', J'. (f ... @', ;., rs

  • h ' ', '..I, t

^ . V [' J.[: ','.,* -, 'j ' l. ' #,1 : .l, 'll f e- ; - - -. : 4;,, '.,8 b, , f. ,. *; ? * ~, .,:(,, '4 ,.,,... ').,' ' ',','. u.,;., ' ' lg,M,, ;,;,., : ,,f, '-,." -l N, -

  • J

.y,,' ' ; , +? t l t.,,. ..' -i,,

l. :.', l^a.'.

....,mg.,. '. ? : 'l 1 ; y. : y- ., W. ',, ','; {,,J., *,_ ' '...,.. ~,,,' '. ' : ' ': i,.' '.. Y' > $' '. : f,h,,,. '..j.;; -':'.-f,',, ~ 'l',*-.

'.. }.2,.

- l J 7 m u :. j x '...,', -.,

v...

a. ,n. ' n. s,.'. *

.
'.,,?. y ( 'i .; :,..', :

.'1, .,*.;, *;.s.P y', f.W ' '. :,.;,.. .) s; *.:' );, ;,.,.,. 'v.'" }'.,.. ^ ..s... - .',g','..'.t%s..- ,.;',,b

' ' '- -. :.... s

.',s- 'pt 4.% ..3, Ip - ',,0 [4 ' ;'f,. * '.}l/ s ,,-. ; e. ,, y.:'.es .. j V' 'C&,. C.', ; Y.%,,, l[, '...,., [;? 1 ,' ' ? ' '8,.','l',,' ', [, -{ ?

  • _ ". ' -

) ;. ': e 1, ' < 'J, + .s ', : - % ; *,LV. :,,:.F'."-',*,.; Q -' { s., ;), ',.

  • b-

,e. n *,.. ',l i,..,

  • ',.*,.n
  • 4

. f..,q '., =,.., - J';,.. - ,g m,MmL,hs,.wi,,,i,,,,.,,,g'..,L'.> o ,, : s. w... t !',.':,. i, u..... :. f,.. i '#,,1'.'..,,r', ' n 'p,. ;, ~ ,;<.g- .m..m.an '.r. r } 'i ' i t', .e- ... -,, f," - : ' [, $. "' o fl'g.,, ( s. 5 >* ' ' '. '. {,',,,,.. ' l '",:,.,j-g - -[ , ' { '

  • l '.ch', ( ',

'$' ^ [W.. - ' Ja

e

.,-Q ,{.{*, .o';, +"

  • 4 f,l

,;/, :g ' p. ',,/~, g'..,-, -e,py .3., [.*.., e 7,,,,.;.,, +... ..,..i,+,,,,),'.',g.," ,*.e.h.,'s.,.. l'*.. n.,,.g','V...,. 'l',.

  • ...;.,,:y

-..;g, n.:.,'.i,,.* *,,g,'** .,,,..,i.",p'G,,....;,.',5.. ,s s.' .. :o , *',.a',. 's., e e- ,',,f,.,', s: y..<, ",,.,,, - .'.,,rm g., :,.,g,,, U. y. . i ,t .= .e-i :.,.,, 4,.

j. '
  1. *. 'l

\\ v g,, 7 .y ,c. .8, ::.. : .1. ."";.. b ' g ' '. * '.,., ' > - - :'?fI',. y VU' '(- c. <..;., J' f 5 c.N,,,, k,,. '+ $ b ' '

h, '. ' 3 # ', '..:I i..

.g . ,':'*,',.,.,..,ys.i' ' ^* k,' $ t. ' * * 'w . _ ;.' 5 ' '. c' g 1' -... 'I ' s .s, : 4- '(,,,., ,'e'.' ,, ' ld .e-e . '...'..,y,7 Y.. T,e:..e ,-...qf..,n .,.a +y 's t ,[,. ', ', ' ' '.., ".,;; '.t...";5 .c,, ' -[,.b,,. ; .a ,8

4

,'[. ~-' ' hp ,,.,,,f eey, - g,,, .e. '.e y.,'. >.,, *,," ' 1 .[ i, .g., ;;,. r,...- ,l --,,,, :; *.,(. .te',. ,'/.~$.'.. -[ ( -l ..'s I g, - + : %;<o - ~,

1., '; i'p i, '., ? ',. *. '. :,=.q,,
  • y:.4,f,,,,.

g,,".; y, w, r W, ee t e .s ..J'.,<- l ~. ..m. t q'lp:9 .94 y ,~<., ' l. y ._'.,t.;. i _.. _ - j, s __ ,..... g ".g,. :,.,,,,, s ,, p .o ) \\.,:.. c ..,.'.'t, ' ;l ^y,- o (_ _..' **.J ? ,_q, Dn.,y ,,, n;,. -. "' / g' i' i,'.,,. ~ e. .,g.- v.6,',. "' ' l. ' :

y. '

.'",,.'*."i,,,,,, g..;.=.. z; 3.,- y.

4.,p;,,,,' :,..,, 4.,,,.,,.

.v.

v..;

,s s.,,. ,.;,y p ~I ', ,t, g I', f. L:.,. l l. : ; ::.. o i.' b : ;, i. ',,, [. '.( ;. ':' ?' (',, ].... '... i. p.': 'l d, :: t' .,,p. , (,;...;,., ', -,,,'.';'.,,i ?.. i 1 l, ',,, N?: l ' _ j,y*,,1. :.'a * !;L.,. ;> 1 :Q. ll 4:.::,\\, ..g'J;..,,,, < j.;,,,, y :,',., ,,,f,,...,- ij. c', ..g.s ( ':.,....,.: ; j l g.. ..s, ',,,, _ ; i ',., '. n:.,

Qn.M.gi.;&p&&

& * * \\_ ', j '[. 'l :. *u l'. '. }:',,. -,, ;. .'l . l ? {. "u :y. r, s,' ., - l l,;';), d.:. :,..1; :.. *T E ' '. 'l ';..., -,.)..

.j. ;
. m. "

,a.;

-.=

g.. p 1 3.,',. .,. ^',, Y - , Y,,. 9,,.,.. - i,., y_.;;._ ,...: ) .t,~.._<. ,3' .m,,.. ,;'? '.. ' .','y W? .,,.;3..,

r. %, ;l.. Y'.. g.'. -l d ' -

n! s. ls., {, g ' :)- )..; g.'

I 'N,.

W j '. i...f.; l. I ^' ", V,' " *.,C * '_"I,.' . _.e* _r..' ; ;. ', a,,...:*.. '.o. J;.;.(;':',,'.*'.',',..,,'- - ; ((I G.' ' '::).;ll':. * - l. a ? * * *. ? _ ' ) ':., ' :.l ;. l, n L*l' .. p ':,) e,, p; l* l

,,.... 4
.1

,; }l.,, ,,.; 6 ' - ..s .}.. ;.. t .*u ,s,b..... y.. ,s. }. ~(.,'

.,...
- "v...

Mib,,su '. f& n, ),' by.o.w :,, s- "...,..',.;'..,.. '.< Wgl.;.,.,c- '..,?.., ;. ' 4,,, ;...,',.'.Q..".,i.',W...s,,.,.'.s.*.?.:, ..':, "c.. :-g. ay+..,... ,, ', ',,, '.,., ; L;,.. '. ' # %.: -..8. i. ;.~, ';.f '.,...: ~. w.< . i .y \\.ll,,. ". *'.' :.*h,,,q....p.,.,e.. ,',..'.s:s.\\ - c.:,,,,L .4 ,s ,, 9' 4, s.. -.' ,g i v,.. ..c<....s. i, .,. i j...y m. 9 .[- - ' } a, J' I, },, j.;l, r j,_. g.. s, ...Q ' ' '.,,,u,.[; , (. . if-Q.. l,.. y, $ 2',

,' '.. W

,i f ' ; ;'., ~;, i.y.l,- }Q. ',(;.a?.: s:Q:[f ::. * ',,. y . ' ' l-l4,. ', ;,, q.,e...'.,('a..lt,...c ' y, h Q...'.'.'.,.9..,,. ,,,o.~.. ;,. U9.. ',. y.f.y.,.f, : ' l, ;,.;. ss s:.; ; ;;,, l ,.u ,,RQ ;,,y:Qc,9-j . > (, c. a *y. : t.. ': ', c. t. :,.r ~ '.....,.p .......... t;..'. f.s 1,:. A' ',\\ ' ? ', f,% ' i b',. l. ji,%.p,flq':t.. n,l'h. '.r, .,. ? i.', l...%.:y :.% ', K,f; '.Q., :

  • .'. ;., [;q.., d.

,a ....<.,.c.c SN,,.. v .,.o %yn,..., g. ,. f.. S,,,

s.?,
,i Q. :lh, } ',;-..,.

,i n .>c., ,,+.v.. g.. yl ' ' '$ }s,,l+t q;)p : *. 4 Q vi,

;, *- - l' ' :

' : ~ f.:] '; r 'l,- h y :. ; ',,','st ; A + :.:.'l'Tif,t \\' f..[.. '. '. *: ' ' l'. : })9*g.p":/y a.s / r : &' ....,nnr -<'.>n,' / i . - e. e.. j!,,..,~. iz:.,,i j,.-,,', $. 3 'm i. ; ,,t

' H. '.A.rl,1p.f. d ?

4W- .?,,.., a' :','<, A,.J, MJ. ". y.,1 - l., 7;, J.h ,i,,;- .g g,7..,,:s., y. 7 f,.','.; Mj *'. ;., 'I'.< z.- - M. y,. ;,. s. < *f, ...a..;; .t 1 m.. v A,

k..,.; L

. ) i.!', f'.,. .'/,'.j;[',,':er ',,+..,[,;,:).p p.., ' j., ; :. " ~ .* n . " [..l'f.[' '.. [ f ' ? jlf,.[.(.,[s',.7,*.,-,

.['

a ',; s.'f }.;;:N( l.'.,D'%. h ^ ' jg I ^ ;, g ;/, .. i li. .. ';- l. .;o,

. i f
  • 1 i

s ,. ;)'. e ; 9,.6.',..,,. ', - }:(:d-g, ., a, n ;)..g.,.,,1;., e. e. ~.;,.dy..,.. ;,..., . j h _,,b ; ;,,....,. O j; yv a.. '.. v < >...e g. c.

v.,g.4

...'.'#,;,,,,,,l',4,'. .., y p* ;, .y., (.,r.y,;.,. ~].. ' g,y,. r : f, I J.^m,,.' (lf, %',J,3,/e p(i.,: p g ' ;' * ? ' (,,h, +.,;& ::;-;-M ?,',', Y.;,h*i. vl:' : E

..
s p;. v a.

9 , 1, *.' c* ". 4,. ', h,. N.L',g. ,Mf .,,..;,..ji.'",

1, "

'g,3.. ).., / @ 1.,l.YJ;.f.;'?;;,. :. k',K' * [,1 l,. 7,, +,w g ' 5.P.Q,(. ' f m;{.;; Q* ', ,M,i d p.. T ".;,, ;v '..

  • l<.,1 ~.t. ',

,,g..;.; /y ' ', I, " -. 3 O ; g,; q.... :,,, ( j m,.,.,. e ', t'? ,q /l w,. . ':l..l4.',f.i.,l.', j.. i .g,a,.,, * .,y 1 ..e o.-

  • , L.

l ,e ,. y,,, f,..>.

.n:

.*p. f, ',,.,*, 'y,Q '!}. '.? s" Q '1,* l, % ' '. _ tr, 1,. ( - ( 9 l'., Q, ',',,l, f,

s. w

'..f,, - },.g ;,.',n'.. I,:j *. ,y, fi. ;;. ',..,' .,.I -n.,,, ;* ;}^ ; t h . '...,,.,,.,.'..g.,;, .. 'j,...,'a.- j .,.j .., ;. h., _ :.s, y," v.. , ', f.f.,, ; c. gr , p :.. ,,.s o .. y), ; Y, **,, *3, Q lr ' '.., '.,:.. 5.., e, n., _ :.* - ,'.l', j,<, y.: l ',;.; ',f-l.'.;,..l,) f ". !. ,e.' -, 4,, .; 's l? l* ' - ',. [f ' ' ' ;:,'- l l N'.. ; ".,I', 'vf, l', & ' * * ', '...., '.., * *

  • y g - ' j', ;'.,

'b 9 ',,,*l,. ,,b. ,.'l' s,n' ,, _ k, 'hll'.,* h,.,*] [ f. h. , Yl~ i f. ' ; ' * '\\ l.;'.,*. y.? ' s~,,'q'.c, y Q, * }f, A:'.\\.'l ) { '. :5, * ,.'.,'f.:,,',..:..:( h ',,:,* '.. i..f '; = 's ,f f ,s n',; _ , " it ' ;,,, ~ f ' ' *,,;: t f },,, 9' ?., $':,, h ,,;',. Y ', { '.[,[, '.',., ';'.;. '. l, '. ': 'r ', ll*': [;. f' ,

  • l ' _ f ' ',,;.. - l ,.y ?

P'

  • - ^
.. ).,,. ', ',

,GA , l\\ ;'. _, f,} Y,, '\\; h_ ,. i V; 7*.-~',.,.#h (';,' "[ 3 [' . I' 'c.** j; ' '.'[ 7'. [: v. '."'; $. *i.,,,/. ~ ,, " ((:.".* */. '}.

../

. I .',. *. *'l,'._

  • f. ' *;* h ;,,'.  ;

,',,,,l '.' ', ';. f..,' ':;,. 'l* ,;;s, '.v. f_,;-

' [',

l* ,, } '* f,D:, &.,,;,. t. I'! 1, e -,... *., :,3,... 9- 'r., - e;;, ,.p:.., c+v. 'sf ~

w.,..,. : *,. ;: *;,,

A.* z' v '.. - ;, ~ a , y :. 4,, ;+.', 4.,, ; * :.:..,, .,1'l_.,+- v - 1;,.,.

.,..n ;.,

......,....gl( ' ;l,,,. *.., -.- .s,, ' +- ..r:g: ~..,. r .t,_'.:.,..

  • r.;.*1',

.t' l r_-,.,,. -,,.,e jd,1 r - ' ~ .'..C," : *:' '., ; \\ 4 g.- y. Jd ' s s,'; i.... n. h ,,I l. *. t ,.?; f. I l r. j,.. ' *, - ~ ',v 5,. n ' , ' '** ' ).l, ' o,q ' Y -{h;' ',..y.. - ..d*,h.*,_,..,. 'pme'.'.*,,; ,.s,, ,k p l,,,' J., . '.,. '  ;. : [... ',s';. ;[ *, * I V "Q', y ' ' ', Q ' -.q:.' s '* o.6'. ry..'.. ),.., e /. f. ff, -', '[. ' { qf ..4 ', l, y j ',; y, .;. ~, ; !. L' ' -., 'i'. ',l - U'. J' .li g, N 4 g'.

  • '.,y,,/,,.. :.., "*:9,'

i.,,. ' p / ? ...,e'. (,; < ', : '.g { t / -*.,,*'{,+...-} .' i= }, l;g ,f.,', / .,,.) t, / .l g ' k4,i, .b [,' ',.,,.* \\ '.'n.' f. '.".hf[%%;,, ':# .) .-l'/, ,.-l '- ',,...[. -' s' ,l ,.:/.^[jl: e,ie.,,.'.','g.'<.< ' ($. *. .,f '... '" f.' .,a, g;, .f,.,,., f' /' :.'.'..' ' h. - ['";,,

  • 8 l, !,j('.,.,,,

T ' l*,- / [,', ',.' '. k, ;,.,,9., y :.,, N,s,.. ',.y. ',.,..'Z, [/' g,., z.' ',. ), ;,, ', fl ',7., f. 4 f.,...' ' U, [. f .:l' ..'..,'..f,,.s. <. f;;c'. s ,l-) ../ ..,b.

..f..

,....+,..a. 3.,,. ..'=,gr ,.'N. e.. . h.,K,,. ."3 - i.: .,i.. - 3 3 ,s. ,. j.,.,, .,4... . '(.l,, p g f 'K[4$r Q,, fk p p ol.;j.y u' )i' { '}, .g ' ' h5,f

  • l' M ' Ik
  • b j, '.., P,

h k.., . ' ' ; y '. N .; $ ', / [fh.,,8 RY.p,L[;:. '[,, - l / ' ,.[". , S n.y c:: A, q if' p'i d. ,? ... ' 'y? ]. -; :. <:... :\\. J q. y. g. g:. 3,.. ' '. y,,,. . 3;.., := ;,'],; ,i., j b,. 5 l c:P..m f;;.[;".k.q: e % '9. :}..%,,v./. 5..". ".0 4G.Q ;. y. i;y:O ? #..;,, & S ;g J:9 t.) & : 2 D Q, :; y v. Q.

  • u... l,c..c. ;;u., ".;.7.,,,;,%la D.)lW;;Y.b i.:

Ct '... ; '. ;,.,.. *.,, c&' ' i., ':. > - - :. -

,..,,. ?.

, :,. ' ', ' s l'.. :s..,c,,- .,L. - 4.- . :.. ;. 'a^* 1 ,.. ?, u..,.u,.'., M-J'"; c.1 h :.. : a . ;. r- .,,.,,*[*~...z

.,'.,y

~.. e.e.

. q,. ;

3... _,.. _, s, 3,;;; .,",Plq %,.

, ?..,-. i,,p

.,/, ?.,.,,. ,.'...ap..,,,.+. ,,i.,. a.>.l.. , y v.,t; =, s ,e-c - .t , ;,;.9 i, ;,,e,,,,,,. .i .,;...t y. %,. ;., f. ;f.

,.m.

...,c 1..

. y,,

f,,-,,. .,,..s,.,.. - +.,.,.. ;.',.. ;b,%,.,1,,(,i....',..,,.,,. '... ; r,.,. :,h., t. b, 4.,Q.. q $ l..,,, g,.

..
l.,

^; t ..i, \\,; ,.. p f.z.,, y Cl

  • i

.4. 3 ,.,,,3 .,,,.,,.t .,,.4 ,,"...p,,..; .s.,j e . hf,,.lpl..f..f-fi w it c. . a. l.:{. O Y kf,,".f.:; l.. b ,.h.k l g g g g ;pe n. g m m.,a.:,,.v,.:g g m.g gw,,g g,w',m;p, y g m. a.. c...,, n....... .w. n.e. ~: -...hh.hk,.e.,.:[hhh:hhh,.h.... ;..;..,.:.h>,s, YhSff[hhh:[. hk,N.h,(:,h.. ,n. v,;u. g n. g w w n. yh,...... n....,mhh w ~ . v. s [k(: .}}

Retrieved from "https://kanterella.com/w/index.php?title=ML20207H834&oldid=4036959"