ࡱ> 7 TzbjbjUU 7|7|qdlrrrr4nTnTnThTT$)2VVVVVccc$[ {c`.cccjrrVV jjjcjrVj8VjcjjoENtVV +LnTDdF\pt40)d4tjrrrrScope All contract and grant awards that were active during the period June 30, 2000 to July 1, 2001. All expenditures, including payroll charged to active accounts during the period July 1,2000 to June 30, 2001. All policies and procedures related to grant activities as of June 30, 2001. Objective To assess the risk associated with grant and contract activities (sponsored by federal, state, and other governmental agencies) municipalities To determine policies and procedures in place to mitigate identified risks. To determine compliance with state and federal regulations related to grant activities. To identify and report on unmitigated risks. To report on any identified inefficiencies in the grant processes Audit Administration Prepare and Issue, if applicable, the following documents after IG approval Auditors statement of Independence Audit Notification Letter Engagement Letter, after performing step A.2. Final Audit Program (after completion of Steps B & C) Project Administration Hold and document an audit planning meeting with the Audit Manager and/or Inspector General to discuss project scope, timing, and objective. Hold an entrance conference with the College Dean, Provost Office audit representative, and other college personnel, as deemed appropriate. Discuss the scope and objective of the project, documentation needs, and estimate project timeline. Determine whether prior audits or reviews of grant related activities have occurred in the last five years and obtain copies of any letters, memos or reports issued. Preliminary Rules, Regulations, Policies and Procedures Familiarize yourself with the following items contained in the central grant permanent file Federal Policies A-110 and A-21 Cognizant Agency rules (NIH, NSF, etc) Office of Research related policies and procedures including, but not limited to: USF Policy 0-300(Intellectual Property) USF Policy 0-301/0-306 (Misconduct) USF Policy 0-302 (Subcontracts) USF Policy 0-303 (Exemptions) USF Policy 0-304 (Grant Adm) USF policy 0-305/0-307/0-308 (compliance) USF Policy 0-309 (COI) USF Policy 0-310 (Federal Oversight)  Additional Compensation Policy Grants Manual for Pis Other rules as deemed appropriate Contract & Grant Policies and procedures maintained through Compass including but not limited to: Grant Expenditures Payroll Charged to Grant Accounts Personnel Activity Reporting Preliminary Audit Research Prior Audit Findings Review prior audit findings, less than 5 years old. Identify research related findings, and ensure that procedures have been put in place to correct these deficiencies. Consider these deficiencies when planning audit procedures. Summarize result, address repeat audit findings on an audit issues form (RPT30). Award Information: Utilizing ACL obtain a listing of all grant proposals funded in FYE 6/30/01. Make sure this includes all grants active during this period. Filter out Research Foundation Accounts. Summarize or Classify grant activities by amount of award and Granting agency Type of funding (research, training, etc.) Department receiving grant Principal Investigator Stratify awards By grant end date-to get a snapshot of the number of grants ending during the audit period By grant start date-to get a snap shot of the number of grants beginning during the audit period. Expenditure Information: Utilizing ACL obtain files which contain all payroll expenditures on grant accounts in the college for FYE 6/30/01. Summarize/classify payroll expenditures by: EEO6 Code by Code type (1,2,3,4,5,6 etc) EEO6 Code by Code and granting agency type: Federal (1XX, 2XX, 9XX); State (3XX); local (4XX); or Private (5XX) Total Payroll Expenditures by Account and Department. EEO6 code 1 (executive/managerial) by Account, list agency. (Should be very few) EEO6 Code 4 (clerical/admin) by Dept EEO6 Code 4 by Account, list agency Utilizing ACL obtain files which contain all non-payroll expenditures on grant accounts in the college for FYE 6/30/01. Summarize/classify non-payroll expenditures by: Equipment Purchases (Obj. Codes beginning with 5) by Department Equipment Purchasing by granting agency type : Federal (1XX, 2XX, 9XX); State (3XX); local (4XX); or Private (5XX) Federal grant accounts (1XX, 2XX, and 9XX) with equipment purchases by department and account. Travel expenditures (Obj. Codes begin with 26) by Object Code, summarized by instate and foreign. Travel expenditures by granting agency : Federal (1XX, 2XX, 9XX); State (3XX); local (4XX); or Private (5XX) Federal or State grant accounts (1XX, 2XX, 9XX and 3XX), with foreign travel by account. All other expenditures (Object Codes greater than 1 less than 5 and excluding travel 26) summarized by expenditure type All other expenditures summarized by granting agency type : Federal (1XX, 2XX, 9XX); State (3XX); local (4XX); or Private (5XX); and expenditure type. Utilizing ACL obtain files which contain independent contractor transactions on grant accounts in the college for FYE 6/30/01 Summarize independent contractor payments by account and granting agency type. Utilizing ACL obtain files which contain revenue transactions on grant accounts in the college for FYE 6/30/01.  Identify accounts with Program Generated Income ( classify on object code LT 2) Summarize by granting agency type : Federal (1XX, 2XX, 9XX); State (3XX); local (4XX); or Private (5XX) and account. Meet with DSR grant specialist, C&G accountant, and College grant specialist, if applicable, and determine Areas of prior concern (i.e. timeliness of reports, billing issues, compliance problems, etc); Areas that they feel are higher risk due to grantor requirements, historic problems, large volume of funding, and/or inherent nature of the research; Previous granting agency contacts and/or concerns. (audit findings, requests for financial information, etc.) Internal Control Assessment Review information obtained in Preliminary Audit work (Step B). Identify college level grant personnel, if any, and complete the grant administration checklist. Utilizing the information obtained in Step B related to grant activities level, assign each college department into one of four categories: No grant activities Minimal grant activities. Minimal is defined as less than 5% of all grant activities in the college (or less than equal to $100,000 in grants) and no more than $100,000 in federal grant funding. Moderate grant activities. Moderate is defined as anything not meeting the other criteria Significant grant activities. More than 25% of colleges grant activities or more than $1,000,000 in total grant funds, or $300,000 or more in federal funds. Based on Category assigned, obtain information on the controls over grant transactions and processes. For those with none or minimal grant activities, no further procedures are required as it relates to evaluating the internal controls. For those with moderate grant activities, send out a grant control questionnaire and follow up on incomplete or confusing responses and on those responses, which indicate control deficiencies. For those with significant grant funding meet with the grant administrator(s) and complete the grant control questionnaire. Accumulate the results of all questionnaires. Prepare a preliminary assessment of inherent and mitigate risks. Take identified deficiencies to an Audit Issue form. (RPT30). Prepare Fraud Exposure forms. Summarize testing plans and have them approved by the Audit Manager or Inspector General. Prepare a preliminary findings summary and meet with College level personnel to report preliminary findings, if significant. Once testing is complete, review preliminary assessment of mitigated risk, and explain any variance between preliminary risk and post testing risks. Performance of Audit Tests Grant Oversight Using ACL select a random sample of XX grant accounts. Obtain the C&G and DSR grant file for these accounts. Review the Internal Form (Grant Review , Certification, and Approval Form ) for the following Conflict of Interest Biohazards Radioactive Materials Human Subjects Laboratory Animals Commitment for Graduate Students Additional Compensation/Overload Cost Sharing Review the proposal and determine if the Internal Form accurately reflected the grants activities. Determine if the Internal Form was properly approved. If COI exists review the financial disclosure form and determine if the COI was reviewed and approved in accordance with 0-309 If Biohazards exists ensure that Research Compliance reviewed and approved the grant. If Human Subjects are used, verify IRB approval was obtained. If Animal Subjects were used, verify ICUCA approval was obtained. If graduate student funding was in the grant, determine if the grant actual paid for graduate student salaries, and or tuition. If additional compensation was present, review the additional compensation form for proper approval in accordance with policy on additional compensation on grants. If Cost Sharing or Matching was present (CFR74.23): Determine whether the required matching occurred. Determine if matches from outside parties was properly documented and verified. Determine if internal matches were encumbered. Verify that federal funds were not used on a federal match. Payroll Testing Review following Federal rules (Attachment A): OMB A-21 J.8 (Direct Costs) OMB A-21 G (6)b(2) (Admin. Cost OMB A-21C.2 (PAR reporting) Review preliminary Payroll Data obtained in Step A.2.b.i). Perform the following procedures: Verify that all payroll appointments were within the grant period. Review pay rates for reasonableness Identify payroll payments to the Principal Investigator (NSF Grants and some other federal grants require approval of PI salaries from grant funds) Verify PI was in the grant proposal or otherwise approved to be funded from the grant. Verify amount paid does not exceed this approval. Determine if College has any employees charged to grant accounts who are assigned to EEO6 code 1 (executive and managerial) or 4 (clerical and administrative). If so, Determine the nature of the individuals grant efforts Review grant proposal and award documents for allowability. If granting agency approval was required review DSR grant file for proper approval. Using ACL select a statistically valid random sample of XX employees, using a confidence level of at least 80%, and expected error rate of at between 1-3% and a tolerable error rate of 5%. For the Sample selected in step d, above, performing the following: Determine the nature of the employees appointment (direct labor or administration) Determine the type of grant account, federal, state, local, or private. If employees was paid from federal funds (Accts 1XX, 2XX and 9XX): Determine the percentage of payroll assigned to the grant account. Compare actual pay distribution versus PAR reported effort (10% deviation is allowable)  If difference greater than 10% is identified, determine if a payroll transfer was made. If an administrative effort Determine the nature of grant efforts. Review grant proposal and award for approval, if needed. If not in proposal or award, review DSR file to determine if granting agency approval was obtained. Sub-Contracts Review preliminary information obtained in B. III Identify A sample of XX Grants which contain subcontracts (Obj code XXXX for independent contractor) For the sample selected: Review proposal and determine if subcontract was approved by the granting agency Determine if subcontract was reviewed and approved by DSR and General Counsel prior to date services were to be performed. Review payments for adequate support of subcontractor payments Evaluate reasonableness of subcontract in relation to grant purpose Equipment Testing Review the preliminary data obtained in Step B. 2. b. ii) a) to B.2.b.ii) c). Review following federal rules OMB A-21 J(16) (exhibit B) USF Policy 0-309 (federal oversight) Determine if the amounts of expenditures in the following categories: Furniture (object code 512XXX) Computers and related equipment (obj code 516XXX) Other Equipment. (all others) For Furniture purchases Review grant proposal and award for approval. If not in grant proposal or award, review DSR file for grantor approval. If significant computer purchases were made (more than $25,000 in federal funds or $100,000 in total grants) Compare purchase date with grant end date and identify any purchase made with 60 days of the grants completion. Determine reasonableness of the purchase. Identify use of computer in grant project. Select of a sample of XX computer purchases. If these costs occur only in a few departments or accounts, select a judgmental sample from the departments and/accounts with this expenditure in a manner designed to obtain a variety of departments, PIs and funding types. If these costs are throughout the college, use ACL to select a random sample. Whenever possible consider using statistically valid sampling methods Review the sample of computer purchases for Reasonableness as it related to grant purpose. If federal award (sponsor type 1XX, 2XX, or 9XX) review for compliance with OMB A-21 and USF 0-309 Ensure adequate documentation of purchase exist. Determine if items is properly reflected in Property records. If significant Other Equipment purchases exist (greater than 10% of grant expenditures, $250,000 total or $50,000 federal) Compare purchase date with grant end date and identify any purchase made with 60 days of the grants completion. Determine reasonableness of the purchase. Identify use of equipment in grant project. Select of a sample of XX purchases. If these costs occur only in a few departments or accounts, select a judgmental sample from the departments and/accounts with this expenditure in a manner designed to obtain a variety of departments, PIs and funding types. If these costs are throughout the college, use ACL to select a random sample. Whenever possible consider using statistically valid sampling methods  Review the sample of equipment purchases for Reasonableness as it related to grant purpose. If federal award (sponsor type 1XX, 2XX, or 9XX) review for compliance with OMB A-21 and USF 0-309 Ensure adequate documentation of purchase exist. Determine if items is properly reflected in Property records. Travel Testing Review the preliminary travel data obtained in Step B. 2.b.ii). d). to B.2.b.ii).f). Determine if the college had significant travel expenditures charged to grants in the following areas. Out-of-State travel (travel is more than $100,000 or 10% of total grant funding) Foreign Travel (travel is more than $50,000 or 5% of total funding) If Out-of-State travel costs were significant perform the following tests: Select of a sample of XX out-of state travel costs. If these costs occur only in a few departments or accounts, select a judgmental sample from the departments and/accounts with this travel in a manner designed to obtain a variety of departments, PIs and funding types. If these costs are throughout the college, use ACL to select a random sample. Whenever possible consider using statistically valid sampling methods. For the sample selected Review travel voucher and support for accuracy and proper documentations Determine that expenditure was allowable under the grant terms and within the grant period. Review for compliance with University guidelines related to: Per diem, Use of contract rental car and airline First class airfare Approval for conferences/conventions If Foreign travel costs were significant perform the following tests. Select of a sample of XX foreign travel costs. If these costs occur only in a few departments or accounts, select a judgmental sample from the departments and/accounts with this travel in a manner designed to obtain a variety of departments, PIs and funding types. If these costs are throughout the college, use ACL to select a random sample. Whenever possible consider using statistically valid sampling methods. For the sample selected Review travel voucher and support for accuracy and proper documentations Determine that expenditure was allowable under the grant terms and within the grant period. Compare location of travel to grant proposal, award, or granting agency approval. Review for compliance with University guidelines related to: Per diem, Use of contract rental car and airline First class airfare Documentation of Exchange rates Approval for Conf and Conventions Other Expenditures Review the preliminary data obtained in Step B. 2.b.ii). g). to B.2.b.ii).h). Review the following (Exhibit C) OMB A-21 as it relates to direct costs USF 0-309 related to federal oversight. Determine if the college had significant other expenditures charged to grants in the following areas. Postage (object code 221XXX General Telephone (object Code 225XXX) Copies and publication costs (object Code ) Office Supplies (object code 380XXX, and 499XXX) Repairs and Maintenance (241XXX, 252 XXX, and 399XXX) Space Rental Membership and Subscriptions Food, Beverages, or other non-travel related sustenance (object code ) Any Other administrative costs If significant Administrative costs are identified. Select a sample of XX accounts containing administrative costs for testing. For the sample selected Review grant proposals and awards for approval for administrative costs If no approval is identified than review DSR files for evidence of approval, if required. Program Generated Income Review the preliminary data obtained in Step B. IV for the presence of Program Generated Income. Determine if a separate account (at C&G) has been established Review cash controls to ensure assets accountability is maintained and assets are adequately safeguarded against loss. (use standard checklists) Ensure expenditures comply with grant restrictions. For Federal grants determine which PGI method was selected. If none has been selected apply option iii. (45 CFR 41 or 34 CFR 42) Add to project funds and use to further eligible objectives Use to finance the non-Federal share of the project Deduct from total allowable cost on which Federal share of cost is based Verify PGI was properly handled based on method assigned in 7e. If surplus funds were available, verify use of surplus funds was in accordance with grant terms. Final Review, and Reporting Finalize Audit Issues Analyze and Summarize audit findings, including inefficiencies. Identify Areas where notable process effectiveness was identified Meet with management a brief them on the final results of the review. Work Paper Review The Audit Manager, Assistant Audit Manager, or Inspector General has performed a detailed review of all work paper to ensure all objectives have been met, all findings are adequately supported, and all audit issues have been taken to the audit issue form (RPT30) All review notes were resolved by the auditor performing the engagement Review notes were cleared by the Inspector General or his designees. Report Discussion Draft Discussion Draft of issues has been prepared Discussion Draft has been reviewed by the Audit Manager or Inspector General prior to release Discussion Draft has been issued to Management Exit Conference has been held and report issues resolved Response Draft Response draft is prepared and reviewed by Audit Manger and Inspector General Someone other than the auditor performing the assignment has verified all report numbers. Management comments have been incorporated where applicable. Final Report Final report was reviewed by Inspector General Final report was issued to President, Management and the Board of Trustees.  Final File Cleanup All confidential work papers have been identified clearly as confidential File has been checked to ensure all final sign-offs have occurred Recommendations have been records in the follow-up system. EXHIBIT A RULE: OMB A-21 G(6)b(2) The salaries of administrative and clerical staff should normally be treated as F&A costs. Direct charging of these costs may be appropriate where a major project or activity explicitly budgets for administrative or clerical services and individuals involved can be specifically identified with the project or activity. "Major project" is defined as a project that requires an extensive amount of administrative or clerical support, which is significantly greater than the routine level of such services provided by academic departments. Some examples of major projects are: Large, complex programs such as General Clinical Research Centers, Primate Centers, Program Projects, environmental research centers, engineering research centers, and other grants and contracts that entail assembling and managing teams of investigators from a number of institutions. Projects that involve extensive data accumulation, analysis and entry, surveying, tabulation, cataloging, searching literature, and reporting (such as epidemiological studies, clinical trials, and retrospective clinical recordstudies). Projects that require making travel and meeting arrangements for large numbers of participants, such as conferences and seminars. Projects whose principal focus is the preparation and production of manuals and large reports, books and monographs (excluding routine progress and technical reports). Projects that are geographically inaccessible to normal departmental administrative services, such as research vessels, radio astronomy projects, and other research fields sites that are remote from campus. Individual projects requiring project-specific database management; individualized graphics or manuscript preparation; human or animal protocols; and multiple project-related investigator coordination and communications. RULE: A-21 J. 8. Compensation for personal services.: Compensation for personal services covers all amounts paid currently or accrued by the institution for services of employees rendered during the period of performance under sponsored agreements. Such amounts include salaries, wages, and fringe benefits (see subsection f). These costs are allowable to the extent that the total compensation to individual employees conforms to the established policies of the institution, consistently applied, and provided that the charges for work performed directly on sponsored agreements and for other work allocable as F&A costs are determined and supported as provided below. Charges to sponsored agreements may include reasonable amounts for activities contributing and intimately related to work under the agreements, such as delivering special lectures about specific aspects of the ongoing activity, writing reports and articles, participating in appropriate seminars, consulting with colleagues and graduate students, and attending meetings and conferences. Incidental work (that in excess of normal for the individual), for which supplemental compensation is paid by an institution under institutional policy, need not be included in the payroll distribution systems described below, provided such work and compensation are separately identified and documented in the financial management system of the institution. C. 2 After-the-fact Activity Records: Under this system, the distribution of salaries and wages by the institution will be supported by activity reports as prescribed below. (a) Activity reports will reflect the distribution of activity expended by employees covered by the system (compensation for incidental work as described in subsection a need not be included). (b) These reports will reflect an after-the-fact reporting of the percentage distribution of activity of employees. Charges may be made initially on the basis of estimates made before the services are performed, provided that such charges are promptly adjusted if significant differences are indicated by activity records. (c) Reports will reasonably reflect the activities for which employees are compensated by the institution. To confirm that the distribution of activity represents a reasonable estimate of the work performed by the employee during the period, the reports will be signed by the employee, principal investigator, or responsible official(s) using suitable means of verification that the work was performed. (d) The system will reflect activity applicable to each sponsored agreement and to each category needed to identify F&A costs and the functions to which they are allocable. The system may treat F&A cost activities initially within a residual category and subsequently determine them by alternate methods as discussed in subsection b.(2)(c). (e) For professorial and professional staff, the reports will be prepared each academic term, but no less frequently than every six months. For other employees, unless alternate arrangements are agreed to, the reports will be prepared no less frequently than monthly and will coincide with one or more pay periods. Exhibit B A-21 J(16) Definitions: Equipment is defined as an article of non-expendable, tangible personal property having a useful life of more than one year and an acquisition cost which equals or exceeds the lesser of the capitalization level ($500) established by the organization for financial statement purposes, or $5000. The unamortized portion of any equipment written off as a result of a change in capitalization levels may be recovered by continuing to claim the otherwise allowable use allowances or depreciation on the equipment, or by amortizing the amount to be written off over a period of years negotiated with the cognizant agency. Special purpose equipment means equipment, which is used only for research, medical, scientific, or other technical activities. "General purpose equipment" means equipment, the use of which is not limited only to research, medical, scientific or other technical activities. Examples of general-purpose equipment include office equipment and furnishings, air conditioning equipment, reproduction and printing equipment, motor vehicles, and automatic data processing equipment. Rule Capital expenditures for general purpose equipment, buildings, and land are unallowable as direct charges, except where approved in advance by the sponsoring agency Expenditures for special purpose equipment are allowable as direct charges with the approval of the sponsoring agency Capital expenditures for improvements to land, buildings, or equipment which materially increase their value or useful life are unallowable as direct charges, except where approved in advance by the sponsoring agency Exhibit C Rule: A-21 G.6.b (3) Office supplies, postage, local telephone costs, and memberships shall normally be treated as Facilities & Administrative costs and are unallowable as direct costs. J. 26. Maintenance and repair costs. Costs incurred for necessary maintenance, repair or upkeep of property (including Federal property unless otherwise provided for) which neither add to the permanent value of the property nor appreciably prolong its intended life but keep it in an efficient operating condition, are allowable. J. 27. Material costs. Costs incurred for purchased materials, supplies, and fabricated parts directly or indirectly related to the sponsored agreement, are allowable. Direct material cost should include only the materials and supplies actually used for the performance of the sponsored agreement, and due credit should be given for any excess materials retained, or returned to vendors. J. 28. Memberships, subscriptions and professional activity costs. Costs of the institution's subscriptions business, professional, and technical periodicals or membership in business, technical, and professional organizations are allowable. Costs of meetings and conferences, when the primary purpose is the dissemination of technical information, are allowable. This includes costs of meals, transportation, rental of facilities, and other items incidental such as meetings or conferences. Costs of membership in any civic or community organization are unallowable, and costs of membership in any country club or social or dining club or organization are unallowable. J. 47. Transportation costs. Costs incurred for freight, express, cartage, postage, and other transportation services relating either to goods purchased, in process, or delivered, are allowable. When such costs can readily be identified with the items involved, they may be charged directly as transportation costs or added to the cost of such items. Where identification with the materials received cannot readily be made, inbound transportation cost may be charged to the appropriate F&A cost accounts if the institution follows a consistent, equitable procedure in this respect. Outbound freight, if reimbursable under the terms of the sponsored agreement, should be treated as a direct cost. USF OFFICE OF INSPECTOR GENERAL AuDIT PROGRAM: RESEARCH COLLEGE: AUDIT PERIOD: JUly 1, 2000 to June 30, 2001 USF OFFICE OF INSPECTOR GENERAL AuDIT PROGRAM: RESEARCH COLLEGE: AUDIT PERIOD: JUly 1, 2000 to June 30, 2001 ProcedureW/PS/O USF OFFICE OF INSPECTOR GENERAL AuDIT PROGRAM: RESEARCH COLLEGE: AUDIT PERIOD: JUly 1, 2000 to June 30, 2001 ADM20 ADM 30 ADM 50 PROG ADM 10 ADM 40 PERM FILE A-10 C-10 B20 B30/80 B40 B50 B60 B70-100 B110 B120 B130 B140 to B190 B200 to B290 AUD 10 AUD 10 PRE 20 PRE30 PRE40 PRE50 PRE60 PRE70 PRE80 PRE 90- to PRE 100 DONE IC 30 IC40 IC50-IC 99 IC10 DONE IC100 IC20 RPT40 IC15 A-10 A-20 A-20 A-20 A-20 A-20 A-20 A-20 A-20 A-20 A-20 A-20 B-10 PERM A B-20 B-30 B-40 B-50 B50 C-10 C-20 C-30 D-10 PERM A D-20 D-30 D40 D-50 D-50 D-60 D-70 D-70 E-10 E-20 E-30 E-30 E-50 E-50 E-50 F-10 Perm A F-20 F-30 F-30 G-10 G-20 G-20 G20 G-20 G-20 G-20 RPT30 RPT30 RPT40 ADM 100 ADM 100 ADM 100 RPT25 RPT20 RPT10 ",L N v w pr:-/""###t(u(v(((..222233)4+4:4L4>8W8 ;;@@DDFFJJJK L LQQRRVV;Y5>*5 OJQJaJaJ\56CJ\]$j56CJU\]mHnHu CJ^JaJ^JaJ jCJU^JaJmHnHujCJUmHnHu5\@f",_2Vpx i    & F & F  & F ! & F & F & Fh^hh^hugvQzSz G < f  ' L n   > [ w :x & Fp^p` & F & F & F & Fx )@P &b4U0 & F & F & F0p9  'gTi0- & F^` & F !^` & F & F^ & Fp^p` & F(^(` & F & F & F\ !(!!!""""0####### $/$>$ & F & F & F & F  & FP^`P & F & F^`>$$$V%%%,&&P'''(5(q(r(s(t((((())l) !(x^(`x  & F & F & F^ & F & Fl)))g***++ ,_,-`---A...7/S/z//0&0X0 & F  & F !  & F !  & F ! & F & F & FX000'111%2722222*3I3{3333)44525]55  & F ! & F & F & F & F  & F !  & F !5k67-7\777/889D9p99v: ; ;<;k;;<><M<< & F & Fp^p  & F !  & F ! & F & F  & F !< =[===>>???M@@@@@@?AoAJBBBACC  & F !  & F !  & F !  & F ! & F & FCC-D8D_DsDDDDE7E^EEE F1F]FFFFF8GWG & F & F  & F !  !@ ^@  & F !  & F !WGGG8HHH IKIIJJJKKKKKK L"LbLLLLN & F  !8^8 & F & F & F  & F !  & F !NLNNNNN5OdOOOOTPPPPQQ.QxQQQQQRR^ P^`P & F & F & F & FRR[T\TyUeVVW^X;YJY^t_6`zacddeeeee^ & F- ^ dd^ddh^h & F# ^p^p^;Y?YJYMYoY^^eeee/hJhhhj.jGjjj4kzkl%l/lolpllllll!n(n6n7noooIrPrdreruJuiurusuuuuu>v]vevvvTzCJ#5;B*\fHphq 3f5;B*\phOJQJaJh5OJQJ\aJh5>* 56\5OJQJ\5\ 6OJQJOJQJ59e.h/hhjjjj3kll$l%lll n!nooop  & F/ddh^h^h^h  & F,dd & F+  & F+dd^ & F*pqIruu#u;uDupuqurusuuuuuuuuu$If$L]L^a$$-DM 3fa$^h^h  & F1dd  & F0dduuuuuv/v8veaRPAAA$-DM 3fa$$L]L^a$$$IflF$|) 3f3f3f0|)6    4 l` 3fal8vdvevfvgvhvivjvkvlvmvnvovpvqvrvsvtvuvvvwvxvyvzv{v|v}v ]^$-DM 3fa$}v~vvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvwwwww"w#w$w%w,w-w-w.w/w0w1w2w9w:w;wBwCwDwEwKwLwMwNwOwPwVwWwXwYwZw[w\wbwcwdwewewfwgwhwiwjwkwlwrwswtwuwvwwwxwywzw{w|w}w~wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwxxxxx xxxxxxxxx x!x&x'x(x)x*x+x+x,x-x2x3x8x9x>x?x@xAxBxCxDxExFxGxLxMxRxWxXxYx^x_xdxexjxkxpxpxqxrxwxxxyxzxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxyyyyyy y y y y y yyyyyyyyyyyy!y"y#y$y%y&y'y(y-y.y/y0y1y2y3y4y9y:y:y;yy?y@yEyFyGyHyIyJyKyLyMyNySyTyYyZy[y\y]y^ycydyeyfygygyhyiyjykylymynysytyuyvywyxyyyzy{yyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyzzz zzzzzzz z(z0z1z2z3z9z:z;zzDzEzFzGzHzIzOzOzPzQzRzSzTz^(&P1h/ =!8"@ #$%l&P+p ,p -p .p 1h/ =!8" #$%4567(&P1h/ =!"#$% i@@@ Normal CJOJQJ_HaJmH sH tH Z@Z Heading 1$ & F<@&5CJ KH OJQJ\^JaJ R@R Heading 2 <@& 56CJOJQJ\]^JaJ<@< Heading 4$ & F@&5aJ<A@< Default Paragraph Font0@0 Header !x, , Footer  !(O( Proposal bDC"D Body Text Indent & Fp^pHR@2H Body Text Indent 2 & F^ROR Definition List & Fh^hOJQJaJh:PR: Body Text 2  & FCJaJ.B@b. 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