3rd Party Agmt - Urban Henn. Cty. Community Development Block Grant Program
.'~
"
.
.
.
,\... ~
~
THIRD PARTY AGREEMENT
URBAN HENNEPIN COUNTY
COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM
THIS AGREEMENT made and entered into by and between the CITY OF SHOREWOOD
hereinafter referred to as "City," 5755 COUNTRY CLUB ROAD, SHOREWOOD, MN 55331,
and SENIOR COMMUNITY SERVICES, hereinafter referred to as "Provider," 1600 2ND
STREET SOUTH, HOPKINS, MN 55343:
WITNESSETH:
WHEREAS, the City is a cooperating unit in the Urban Hennepin County
Community Development Block Grant Program (CDBG) by virtue of a Joint Cooperation
Agreement effective October 1, 1990 and executed between the City and Hennepin
County pursuant to MSA 471.59; and
WHEREAS, the City executed a Subrecipient Agreement with Hennepin County
effective July 1, 1992 which allocates $7.703 from the Fiscal Year 1992 Urban
Hennepin County CDBG program for the purpose of supporting the activities
identified in Exhibit 1, as amended, attached and"made a part of this Agreement,
hereinafter referred to as "Activities."
NOW THEREFORE, in consideration of the mutual covenants and promises contained
in this Agreement, the parties hereto mutually agree to the following terms and
conditions:
1.
SCOPE OF SERVICES
A. Provider agrees to carry out Activities for the City as described in
the attached Exhibit 1, subject to the requirements of this Agreement
and the stipulations and requirements set forth in Exhibit 1.
B. Provider shall take all necessary actions required to implement
Activities and to comply with any related requests by the City, it
being understood that the City is responsible to Hennepin County for
ensuring compliance with such requirements. Provider also will
promptly notify the City of any changes in the scope or character of
the Activities.
2. TERM "OF AGREEMENT
The effective date of this Agreement is July 1, 1992. The termination date
of this agreement is December 31, 1993, or at such time as the Activities
are satisfactorily completed prior thereto. Upon expiration, Provider
shall relinquish to the City all program funds unexpended or uncommitted
for the Activities.
3.
NON-ASSIGNMENT
Provider shall not assign, subcontract, transfer, or pledge this Agreement
and/or the Activities to be performed hereunder, whether whole or in part,
without the prior consent of the City.
" ,
.
.
.
.
4.
AMENDMENTS TO AGREEMENT
Any material alterations, variations, modifications, or waivers of the
provisions of this Agreement which are a substantial change shall only be
valid when they have been reduced to writing as an Amendment to this
Agreement. The request for an Amendment must be made by the City, approved
by Hennepin County through its Office of Planning and Development, and
properly executed by the authorized representatives of the parties to this
Agreement. All Amendments to this Agreement shall be made a part of this
Agreement by inclusion as a numbered Exhibit which shall be attached at the
time of any Amendment.
Substantial change is defined as a change in (1) beneficiary; (2) project
location; (3) purpose; or (4) scope, resulting in more than a 50% increase
or decrease in the original budget or $10,000, whichever is greater, in any
authorized Activity. The total budget of multi-community activities will
be used in determining substantial change.
5.
PAYMENT OF CDBG FUNDS
The City agrees to provide Provider with CDBG funds not to exceed $7.703 to
enable Provider to carry out the Activities. It is understood that the
City shall be held accountable to Hennepin County for the lawful
expenditure of CDBG funds under this Agreement. The City shall therefore
make no payment of funds to Provider and draw no funds from Hennepin County
on behalf of Provider prior to having received from Provider a request for
reimbursement including copies of all documents and records needed to
ensure that Provider has complied with all appropriate regulations and
requirements.
6.
INDEMNITY AND INSURANCE
A. Provider does hereby agree to release, indemnify, and hold harmless
the City from and against all costs, expenses, claims, suits, or
judgments arising from or growing out of any injuries, loss, or damage
sustained by any person or corporation, including employees of
Provider and property of Provider, which are caused by or sustained in
connection with the tasks carried out by Provider under this
Agreement.
B.
Provider does further agree that in order to protect itself as well as
the City under the indemnity agreement provisions hereinabove set
forth it will at all times during the term of this Agreement and any
renewal thereof have and keep in force: a single limit or combined
limit or excess umbrella commercial and general liability insurance
policy of an amount of not less than $600,000 for property damage
arising from one occurrence, $600,000 for damages arising from death
and/or total bodily inj uries arising from one occurrence, and $600,000
for total personal injuries arising from one occurrence. Such policy
shall also include contractual liability coverage protecting the City,
its officers, agents, and employees by a certificate acknowledging
this Agreement between ,Provider and the City.
2
.
.
.
" ,
7. CONFLICT OF INTEREST
A.
In the procurement of supplies, equipment, construction, and services
by Provider, the conflict of interest provisions in 24 CFR 85.36 and
OMB Circular A-110 shall apply.
B. In all other cases, the provisions of 24 CFR 570.611 shall apply.
8. DATA PRIVACY
Provider agrees to abide by the provisions of the Minnesota Government Data
'Practices Act and all other applicable state and federal laws, rules, and
regulations relating to data privacy or confidentiality, and as any of the
same may be amended. Provider agrees to defend and hold the City, its
officers, agents, and employees harmless from any claims resulting from
Provider's unlawful disclosure and/or use of such protected data.
9. SUSPENSION AND TERMINATION
A. If Provider materially fails to comply with any term of this Agreement
or so fails to administer the work as to endanger the performance of
this Agreement, this shall constitute noncompliance and a default.
Unless Provider's default is excused by the City, the City may take
one or more of the actions prescribed in 24 CFR 85.43, including the
option of immediately cancelling this Agreement in its entirety.
B.
The City's failure to insist upon strict performance of any provision
or to exercise any right under this Agreement shall not be deemed a
relinquishment or waiver of the same. Such consent shall not
constitute a general waiver or relinquishment throughout the entire
term of the Agreement.
C. This Agreement may be cancelled with or without cause by either party
upon thirty (30) days' written notice according to the provisions in
24 CFR 85.44.
D. CDBG funds allocated to Provider under this Agreement may not be
obligated or expended by Provider following such date of termination.
Any funds allocated to Provider under this Agreement which remain
unobligated or unspent following such date of termination shall
automatically revert to the City.
10. REVERSION OF ASSETS
Upon expiration or termination of this Agreement, Provider shall transfer
to the City any CDBG funds on hand or in the accounts receivable
attributable to the use of CDBG funds, including CDBG funds provided to
Provider in the form of a loan. Any real property acquired or improved, in
whole or in part, using CDBG funds in excess of $25,000 shall either be:
A. Used to meet one of the national objeccives in 24 CFR 570.208 and not
used for the general conduct of government until:
3
.
.
.
" ,
,
(1) For units of general local government, five years from the date
that the unit of general local government is no longer considered
by HUD to be a part of Urban Hennepin County; or
(2) For any other Provider, five years after expiration of this
Agreement;
Or,
B. Not used in accordance with A. above, in which event Provider shall
pay to the City an amount equal to the current market value of the
property less any portion of the value attributable to expenditures of
non-CDBG funds for acquisition of, or improvement to, the property.
The payment is program income to the City. No payment is required
after the period of time specified in A. above.
11. PROCUREMENT
Provider shall be responsible for procurement of all supplies, equipment,
services, and construction necessary for implementation of the Activities.
Procurement shall be carried out in accordance with the OMB Circular A-llO.
Provider shall prepare, or cause to be prepared, all advertisements,
negotiations, notices, and documents; enter into all contracts; and conduct
all meetings, conferences, and interviews as necessary to ensure compliance
with the above described procurement requirements.
12. ACOUISITION. RELOCATION. AND DISPLACEMENT
A.
Provider shall be responsible for carrying out all acquisitions of
real property necessary for implementation of Activities. Provider
shall conduct all such acquisitions in its name and shall hold title
to all real property purchased. Provider shall be responsible for
preparation of all notices, appraisals, and documentation required in
conducting acquisition under the latest applicable regulations of the
Uniform Relocation Assistance and Real Property Acquisition Act of
1970 and of the CDBG Program. Provider shall also be responsible for
providing all relocation notices, counseling, and services required by
said,regulations.
B.
Provider shall comply with the acquisition and relocation requirements
of the Uniform Relocation Assistance and Real Property Acquisition
Policies Act of 1970 as required under 24 CFR 570.606(a) and HUD
implementing regulations at 24 CFR Part 42; the requirements in 24 CFR
570.606(b) governing the residential anti-displacement and relocation
assistance plan under section 104(d) of the Housing and Community
Development Act of 1974 (the Act); the relocation requirements of 24
CFR 570.606(c) governing displacement subject to Section 104(k) of the
Ac t; and the requirements of 24 CFR 570.606 (d) governing optional
relocation assistance under Section 105(a)(11) of the Act, as
pertaining to the Activities.
4
.
.
.
" ,
13,
ENVIRONMENTAL REVIEW
Provider shall provide all necessary information and relevant documents to
the City to enable .the City and Hennepin County to maintain the
environmental review record on all Activities.
14.
LABOR STANDARDS. EMPLOYMENT. AND CONTRACTING
The City shall be responsible for the preparation of all requests to
Hennepin County for HUD wage rate determinations on Activities. The
Provider shall notify the City prior to initiating Activity, including
advertising for contractual services which will include costs likely to be
subject to the provisions of Federal Labor Standards and Equal Employment
Opportunity and related implementing regulations.
15. PROGRAM INCOME
Any program income generated as a result of any Activities shall be
forwarded immediately to the City upon receipt by Provider and the
provisions of 24 CFR 570.504 shall apply.
16. USE OF REAL PROPERTY
The following standards shall apply to real property acquired or improved
through Activities, in whole or in part, using COBG funds:
A.
Provider shall inform the City at least thirty (30) days prior to any
modification or change in the use of the real property from that
planned at the time of acquisition or improvements, including
disposition.
B. Provider shall reimburse the City in an amount equal to the current
fair market value (less any portion thereof attributable to
expenditures of non-COBG funds) of property acquired or improved with
COBG funds that is sold or transferred for a use which does not
qualify under the COBG regulations. Said reimbursement shall be
provided to the City at the time of sale or transfer of the property.
Such reimbursement shall not be required if the conditions of 24 CFR
570.503(b)(8)(i) are met and satisfied. Fair market value shall be
established by a current written appraisal by a qualified appraiser.
The City will have the option of requiring a second appraisal after
review of the initial appraisal.
17 . ADMINISTRATIVE REOUIREMENTS
The uniform administrative requirements delineated in 24 CFR 570.502 and
any and all administrative requirements or guidelines promulgated by
Hennepin County shall apply to all Activities undertaken by Provider as
provided in this Agreement and to any program income generated therefrom.
5
.
.
.
~.' .
18 . AFFIRMATIVE ACTION AND EOUAL OPPORTUNITY
A.
During the performance of this Agreement, Provider agrees to the
following: In accordance with the Hennepin County Affirmative Action
Policy and the County Commissioners' Policies Against Discrimination,
no person shall be excluded from full employment rights or
participation in, or the benefits of, any program, service or activity
on the grounds of race, color, creed, religion, age, sex, disability,
marital status, affectional/sexual preference, public assistance
status, ex-offender status, or national origin; and no person
protected by applicable federal or state laws against discrimination
shall otherwise be subjected to discrimination.
B. Provider will furnish all information and reports required to comply
with the provisions of 24 CFR Part 570 and all applicable state and
federal laws, rules, and regulations pertaining to discrimination and
equal opportunity.
19. NON-DISCRIMINATION BASED ON DISABILITY
A. Provider shall comply with Section 504 of the Rehabilitation Act of
1973, as amended, to ensure that no otherwise qualified individual
with a handicap, as defined in Section 504, shall, solely by reason of
his or her handicap, be excluded from participation in, be denied the
benefits of, or be subjected to discrimination by Provider receiving
assistance from the City under Section 106 and/or Section 108 of the
Housing and Community Development Act of 1974, as amended.
B.
When and where applicable, Provider shall comply with Public Law 101-
336 Americans With Disabilities Act of 1990, Title I "Employment,"
Title II "Public Services" Subtitle A, and Title III "Public
Accomodations and Services Operated By Private Entities" and all
ensuing federal regulations implementing said Act.
20. LEAD-BASED PAINT
Provider shall comply with the Lead-Based Paint notification, inspection,
testing and abatement procedures established in 24 CFR 570.608.
21. FAIR HOUSING
Provider shall be prohibited from receiving CDBG funds for Activities
subject to this Agreement if it impedes actions taken by the City to comply
with the City's fair housing certification.
22. LOBBYING
A. No Federal appropriated funds have been paid or will be paid, by or on
behalf of Provider, to any person for influencing or attempting to
influence an officer or employee of any agency, a Member of Congress,
an officer or employee of Congress, or an employee of a Member of
Congress in connection with the awarding of any Federal contract, the
6
.
.
.
\' .
making of any Federal grant, the making of any Federal loan, the
entering into of any cooperative agreement, and the extension,
continuation, renewal, amendment, or modification of any Federal
contract, grant, loan, or cooperative agreement.
B.
If any funds other than Federal appropriated funds have been paid or
will be paid to any person for influencing or attempting to influence
an officer or employee of any agency, a Member of Congress, an officer
or employee of Congress, or an employee of a Member of Congress in
connection with this Federal contract, grant, loan, or cooperative
agreement Provider will complete and submit Standard Form-LLL,
"Disclosure Form to Report Lobbying," in accordance with its
instructions.
23. OTHER CDBG POLICIES
Provider shall comply with the general condition of 24 CFR 570.200,
particularly sections: (b) Special policies governing facilities; (f)
Means of carrying out eligible activities; and (j) Constitutional
prohibitions concerning church/state activities.
24.
TECHNICAL ASSISTANCE
The City agrees to provide technical assistance to Provider in the form of
oral and/or written guidance and on-site assistance regarding CDBG
procedures and project management. This assistance will be provided as
requested by Provider, and at other times at the initiative of the City
when new or updated information concerning the CDBG Program is received by
the City from Hennepin County and deemed necessary to be provided to
Provider.
25.
RECORDKEEPING AND ACCESS TO RECORDS
Provider shall maintain records for the receipt and expenditure of all CDBG
funds it receives, such records to be maintained in accordance with OMS
Circular A-110 and A-122, as applicable. All records shall be made
available upon request of the City for monitoring by the City. The City
shall have authority to review any and all procedures and all materials,
notices, documents, etc., prepared by Provider in implementation of the
Activities and Provider agrees to provide all information required by any
person authorized by the City to request such information from Provider for
the purpose of reviewing the same.
26. AUDIT
A. Provider agrees to provide City or Hennepin County with an annual
audit report consistent with the provisions of OMS Circular A-l10
Uniform Requirements for Grants to Universities, Hospitals and Non-
Profit Organizations, OMS Circular A-122 Cost Principles for Non-
Profit Organizations, and OMS Circular A-133 Audits of Institutions of
Higher Education and Other Non-Profit Institutions.
7
.' ,
,
.
(1) The audit report is to be provided to City or Hennepin County on
July 1 of each year this Agreement is in effect and any findings
of non-compliance affecting the use of CDBG funds shall be
satisfied by Provider within six (6) months of the provision
date.
(2) The audit is not required, however, in those instances where less
than $25,000 in assistance is received from all Federal sources
in anyone fiscal year.
(3) The cost of the audit is not reimburseable from CDBG funds.
(4) City reserves the right to recover from Provider the full amount
of any CDBG funds found to be improperly expended or otherwise
disallowed.
B. Provider's assurance and certification regarding its financial
management system is attached hereto as Exhibit 2 and incorporated
herein by reference.
.
.
8
.
.
.
" ,
i
Provider, having signed this Agreement, and the City of Shorewood having
duly approved this Agreement on , 1992, pursuant to such
approval the parties hereto agree to be bound by the provisions herein set forth.
Upon proper execution, this Agreement will be legally valid and binding.
Dated: ~X 1/
, 1992
CITY OF SHOREWOOD
STATE OF MINNESOTA
By
~~~
Its Mayor t .
Itr~
And
Dated:
,~
, 1992
PROVIDER:
And
Its
STATE OF MINNESOTA )
) ss.
COUNTY OF HENNEPIN ) ~ .
The foregoing instrument was acknowledged ...befor. e m~this. I ~2- day of
8>:YJ,-f- , 1992, by ~~ j~"" ~.~
and , the C:-~L__
and the . of 5~ C"""''''''-''''-~~7 '~'fk.e.;;;; ,
a Minnesota ~ - ,?"'~~ ~. on behalf of said
('..oJ'...q~ . .
~ r.p.tJ.--
Notary Public
#~"'H"~?""$-:."'''''}~~.p,~YN1~#''''
NcAi3(y' Minnesota t
..
BLOCH ~
'.F'." '"J' ~
RAin...:r.: C",0NTY I
My Commission Expires Scpo 5, 1997 ..
H~"~fi~HH~.
9
.
.
.
..~ ;
THIRD PARTY AGREEMENT
URBAN HENNEPIN COUNTY
COMHUNITY DEVELOPMENT BLOCK GRANT PROGRAM
EXHIBIT 1
The following activity shall be carried out by the Provider under the terms of
this Agreement and the details and processes set forth below:
1. ACTIVITY: Southshore Senior Center-Operations
2. LOCATION: ADDRESS: Citywide
CENSUS TRACT:
3. NUMBER: 116
4. BUDGET: $7,703
5. BENEFIT: L/M (Limited Clientele)
6. DESCRIPTION: Funds will be used for the salary of the center's coordinator
and program staff for the period between July 1, 1992 to June 30, 1993.
The project will allow for the continuation of the center's operation.
7. GENERAL REQUIREMENTS: Requirements with an "X" are applicable to this
activity and are to be included in this section and made a part of this
agreement.
[l Supplemental Agreement
Type:
Non-Profit Agency
Public Agency
Other
An agreement must be executed between subrecipient and any other agency
providing a service or implementing an activity on behalf of subrecipient.
Said agreement must contain all pertinent sections contained in
Subrecipient Agreement and such other requirements as are identified
herein.
[Xl Schedule
Activity must be implemented in a timely manner and completed by
December 31, 1993.
[X] Environmental Review Record
Per 24 CFR Part 58 Subpart E the environmental review status for this
activity has been determined as follows:
[l Exempt (EX)
[l Categorically Excluded (CE)
[Xl Categorically Excluded/Exempt (CE/EX)
.
.
.
[ ] Assessment Required (AR)
[] Funds Released (FR) Date:
[] Labor Standards/Eaual EmDloyment ODDortunity
All construction projects of $2,000 or more and financed in whole or part
with federal funds shall comply with the provisions of the Davis-Bacon Act
(prevailing wage), the Contract Work Hours and Safety Standards Act and the
Copeland (Anti-Kickback) Act.
All federally funded or assisted construction contracts or subcontracts of
$10,000 or more shall comply with Executive Order 11246, Equal Employment
Opportunity, as amended by Executive Order 12086, and the regulations
issued pursuant thereto in 41 CFR Part 60.
[] Procurement
Standards and guidelines are established in 24 CFR Part 85.36 for the
procurement of supplies, equipment, construction and services for federally
assisted programs. All procurement shall be made by one of the following
methods. The method used shall be adequately documented and contracts
shall contain standard conditions as appropriate.
Small Purchase. (Informal Method) To be followed for the purchase of
services, supplies or other property costing in the aggregate not more
than $25,000. If small purchase procurement is used, written price or
rate quotations must be obtained from an adequate number of qualified
sources.
Competitive Sealed Bids. (Formal Advertising) To be followed when
the purchase/s, costing in the aggregate, exceeds $25,000. Sealed
bids shall be publicly solicited and a firm fixed-price contract is to
be awarded to the lowest responsible bidder. This method is
preferred for soliciting construction bids.
Competitive Proposals. This method is normally used when more than
one source submits an offer, and either a fixed-price or cost-
reimbursement type contract is awarded. This method is typically used
for procuring professional services.
[] Section 3 of the Housing and Urban DeveloDment Act of 1968
In connection with the planning and implementation of any project assisted
under the Act, to the greatest extent feasible, opportunities for training
and employment be given to low and moderate income persons residing within
the unit of local government or the metropolitan area in which the project
is located, and that contracts for work in connection with the project be
awarded to eligible business concerns which are located in, or owned in
substantial part by persons residing in the same metropolitan area as the
project. Contracts for work may include, but are not limited to, contracts
for supply of goods and/or services.
.
.
.
... ..
.
[ ]
Uniform Relocation Assistance and Real Prooerty Acauisition
The standards described in 24 CFR 570.606 shall apply to activity that
involves the acquisition of real property or the displacement of persons,
including displacement caused by rehabilitation and demolition.
[ ]
Residential Antidisolacement and Relocation Assistance
All occupied and vacant occupiable low-moderate income dwelling units
demolished or converted to another use as a direct result of activity shall
be replaced and relocation assistance shall be provided to each displaced
low-moderate income household in accordance with the Urban Hennepin County
CDBG Program Anti-displacement and Relocation Assistance Policy pursuant to
Section 104(d) of the Housing and Community Development Act of 1974, as
amended, and the provisions in 24 CFR 570.606.
[] prooerty Management
The standards described in 24 CFR Part 570.505 Subpart J shall apply to all
real property which was acquired or improved in whole or in part using CDBG
funds in excess of $25,000. These standards apply for a period of five (5)
years after the termination of this agreement.
[ ]
Land Disoosition Agreement
This agreement, executed between Hennepin County and the subrecipient
community, contains the terms under which the community can acquire and
hold land/for a specified use and time period.
[X]
Low and Moderate Income
Using the applicable Section 8 income limits established by HUD, it shall
be demonstrated that a low- and moderate-income activity so indicated in 5.
Benefit, above, meets one of the four criteria of 24 CFR Part 570.208,
relating to:
[ ] Area Benefit
[X] Limited Clientele
[] Hous ing
[] Job Creation or Retention
[] Prevention or Elimination of Slums and Blight
It shall be demonstrated that a slum and blight activity so indicated in 5.
Benefit, above, meets one of the following criteria:
[ ] Area Determination. The boundaries of the slum or blighted area must
be defined and meet the requirements of 24 CFR Part 570.208(b)(1).
[] Spot Basis. The specific conditions of blight or physical decay not
located in a slum or blighted area must be described.
.
.
.
. .
.
[ ]
Ur~ent Community Need
It shall be demonstrated that an urgent need activity, so indicated in 5.
Benefit. above, is designed to alleviate a recent (within 18 months)
condition which poses a serious and immediate threat to the health or
welfare of the community.
.
.
.
THIRD PARTY AGREEMENT
URBAN HENNEPIN COUNTY
COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM
EXHIBIT 2
ASSURANCE & CERTIFICATION
BY SENIOR COMMUNITY SERVICES
In connection with our responsibilities to manage the Fiscal Year 1992 Community
Development Block Grant program funds that have been provided to our organization
we certify and assure that we are in compliance with the financial standards set
forth in Federal Office of Management and Budget (OMB) Circular A-IIO
(Attachments F and G).
Specifically, our organization's financial management system provides for the
following:
1. Accurate, current, and complete disclosure of the financial results of
each federally sponsored project or program in accordance with the
reporting requirements set forth in OMB Circular A-IIO, Attachment G
(Financial Reporting Requirements).
2.
Records that identify adequately the source and application of funds for
federally sponsored activities. These records contain information
pertaining to Federal awards, authorizations, obligations, unobligated
balances, assets, outlays, and income.
3. Effective control over and accountability for all funds, property, and
other assets. These assets are adequately safeguarded and are used solely
for authorized purposes.
4. Comparison of actual outlays with budget amounts for each grant or other
agreement and, whenever appropriate or required, comparisons of financial
information with performance and unit cost data.
5. Procedures to minimize the elapsed time between the transfer of funds from
the County to our organization and the disbursement of funds by our
organization.
6. Procedures for determining the reasonableness, allowability, and
allocability of costs in accordance with the provisions of the applicable
federal cost principles and the terms of the grant or other agreement.
7. Accounting records that are supported by source documentation.
8.
Annual audits by a firm of independent Certified Public Accountants to
ascertain the effectiveness of the financial management systems and
internal procedures that we have established to meet the terms and
conditions of the federal grants and other agreements. The audits are
conducted on an organization-wide basis and include an appropriate
sampling of Federal agreements.
.
.
.
.- ,
.
9.
A systematic method to assure timely and app~opriate resolution of audit
findings and recommendations.
10.
Organizations (subrecipients) that receive COBG funds from us are required
to comply with the financial management standards set forth in this
certification.
This assurance and certification is given in connection with any and all COBG
funds received from Hennepin County after the date this form is signed. This
includes payments after such date for financial assistance approved before such
date. The undersigned recognizes and agrees that any such assistance will be
extended in reliance on the representations and agreements made in this
assurance. This assurance and certification is binding on this organization, its
subrecipients, and on the authorized official whose signature appears below.
Dated: iJ'0 / ~
~^-';D rGmm v../J ~~I'~(,\J ~ es
/
,1992
Organization Name
Financial Officer
. ,
, ~
32018
.
tons trom non-F~deral third parties are 51!
r rth ~lc>v.
Valloetloll Of l'olll1l~rrr S("rrlcrs.-Volu -
t~ r ~~r\'lc~s may b~ rurnl~h~d by prore.slo
an techrllc.: p~rsonll~l. consultana. a d
oth r sklll~d and unskilled labor \'olunt er
5~r\' ces ma" ~ counted a5 C05t '..sharln or
mat hln!; Ii the SU\'lC~ 15 an InIP!;ra! nd
nece ary part or an a ppro,'ed proj:ra
(I) Relrs for t'oluntter u'n'ices.-Ra
vo!un ecr~ ~hO:lld be conslst~nt v"J~h
p'ald or similar work In th~ reCI
organl tlon. In thou tnstances ~n ",,1'1
requlr skills are not round In th~ re Iplent
organl tlon. rates should be cons!l.te t with
those pa d ror similar ",'ork In the la r mar-
ket In .. leh the nclplent compete ror the
ltlnd of s nlces Invoh'ed.
(2) Vol nle~S ~m1l10!led bV oth l' organi-
zations- en an emplol'er othet: than the
nclplent rnlShes the ser\'lces f an em-
ployee. th services shall pe va ed at th~
employee's egular rate of pal' ( xcluslve of
fringe ~ne sand overhud cos st prO\'lded
these senlc are In the s&m~ s 11 for ....hlch
the employ~ Is normalll' paid
b. Va/uiltt Of donaud, tr ('ndable p,r-
.anlll Fo~t .-Donated, ex endable per-
sonal property Includes suc Items as U-
pendable equl ent, otllce s ppJles.labora-
\Ory supplies r workshop and classroom
.upplles. Value eased \0 xpendableper-
sonal property In luded In t e cost or match-
Ing share sllould be reuo able and should
not exceed the m Uet val e of the property
at the time of th donat 1'1,
c. Valulltion Of donat d, non,zpend4bl,
persanal prop~t/l. build ngs, and land or
"", th~eol.
(I) The method use tor charging cost
sharing or matchl or donated nonn-
pendable penonal p 0 erty, buildings and
land may dllfer accor ng \0 the purpose of
the grant or oth., a eement as follows:
(a, U the purpose f the grant or other
agTeement Is to usl the recipient In the
acquISition of equip e t, buildings or land,
the total \"Slue of t d nated propertl' ma}'
be claimed u co.t har ng or matching.
(b) If the purpo of he agreement Is to
lupport activities that qUire the use of
equipment, bulldl is or and, depreciatiOn
or use chuges ro equlpm nt and buildings
may ~ made Th rull valu or equloment o.r
other capItal ts Slid ra r renal charges
for land may b allowed p o\'lded that th~
Federal acency has appro\' d H.e charges
(2) The valor donated ropertl' wlll be
determined I accordance Ith the usual
accounting po lcles ot the reel lent with the
rollowlng qua ItlcaUons:
(a) Lllnd nd bUtllh"g~-
donat~ Ian and buildings m Ii not exceed
It.& ralr mar et value, at thl! tlm of donation
to the rl!cl lent as establlshl!d y an Ind~.
pendent a pralSl!r It' g. Certl~ed real prop-
l!rty appr ser or OSA repre!l!nt tI\'es I and
certl~ed 'j & responsible otllcl I ot the
recipient,
(b I H e:~"d.abll! 1I,rS01l41 o-pert/l -
The \'&1 of donated nonexpl!ndable p~r~onftl
propl!rt shall not exc~ed the ralr markl!t
value 0 equipment and property or t l! same
age an condltlon at the tlml! or d nation.
. (CI 51! of spGoC'c.-The value or nRted
space hall not !!XC'eed the ralr r~nt~1
or c parable space as establlsh.ed
Inde tndent appraIsal or companble pace
and aCllltles In a prl\'ately-o""ned bUI ding
In t t SlIme loc:allW:
( I L.oallt'd I!quIJlment.-The value
10 ed equipment shall not uc~~d Its
re tal val ue
The rOllo""lng requirements pertain
t e rrclpl~nt's supporting reC'ore~ for I
Ind contrlbutlolU rrom non-Federal thlr
~rtll!s.
.
.
NOTICES
ATTACHMI:NT F.~DlC'l1t..U No. A-110
STANDAJUlS rOIl nNANClAL """"CEMENT
llTllTI:MS
I. ThIS attachment prescrlbea standards tor
ftnanclal managem~nt systems of reclplenta.
Federal sponsorIng ageneles shall 120\ lmpoae
additional standards on reclpleDt.s unless spe-
cifically prOVided for In the applicable sta-
tutes (e.g.. th,. Joint Funding Simplification
Act, P.L. gJ-.5101 or other attachmenta to tbls
circular. Ho",",,'er. hderal sponlOl'lnr ageD-
eles are encouraged to make sugresttons and
assist reclplent.s In estball5hlng or Improvlnr
ftnanclal managl!ment systems when luch M-
IlltanC,. IS needed or requl'lted,
2. Reclplent.s' ftnanclal manacemeDt sy.-
terns shall provide for:
a, Accurate. current and complete disclo-
sure or the ftnancla! resuU. of _cb f~erally
spon",ored project or procram In accordance
With the reportlnr requirements Nt forth 10
Attachment 0 to thls circular. WheD a hd-
nal sponsorIng agency nqulrea report.lng on
an ac.:rual basis. the recipient shan not be
required \0 establish an accrual accounting
sl'Stem but shall develop such accrua! data
ror It.& reporu on the basla of a.n analy"la at
the dO('umentatlon on hand.
b. Records that Identify adequatl!ly the
source and application at runds ror f~erallY'
sponsored activities. ThKe recorda shan con.-
taln Information pertalnlnr to P'ederaJ
a"'&Tds, authorizations, obllratloD.ll, unobll-
gated balances. a.sset.&, outlays, a.nd Income,
c. Elfectlve :ontrol over and accountabUlty
ror all funds. property aDd other aueloS. Re-
clplena shall adequatel)" safeguard an such
assets and shall a.saur,. that they are used
lolely for authorized purposea.
4. Compar\5Oa at actual outlays with bud-
eet amounts ror each gTant or other acree-
m~nt Whenever appropriate or nqulred by
th,. Pederal sponsoring acency, nnanclal In-
tormatlon should be related \0 performance
and unIt cost data.
e PrO('edurrs to mlnlmlae the tune elapslDg
bet""een the transfer or funCls from the 0 S.
Treasury and th,. dlsbur..ment by the recip-
Ient, vol'lenever rund.s are advanced by the
Feder&! Oo\'ernment. When advances are
m~de by a letter-or-cr~lt m~thod, the recip-
Ient shall mallr dra1lido"ns as c1~ M poa-
"ble to the time or making disbursements,
r. PrO('rdures for determJ~lng the reuon-
able ness, allo....abllIW and aUocablllty of coat.s
In accordance ",.lth the provtslOn5 at the ap-
plicable Frd~ral COAt prlnClpl" and the terms
or the grant or other acreemen\,
g AO::ountlng record.s that are support.ed
bl' sourc~ dO('umentatlon.
I\l Examlnatlonl In the tormor audita or
UTternal audIts SUch audlt.s shall ~ made
bv quallflrd lndl\'lduals ..1'10 are sutllclently
Indf'p~ndrnt of those who auth?rlze the ell-
pendllure ot Federal runds. to prOduce un-
biased oplnlonl, conclualons or Judgmenta.
They sl'lallmeet the Indtpendence criteria
.Iong tne lines at Chapter 3, Part 3 or the
U S Of'neral Accounting OtIIce publication,
Sta:'ldard~ for Audit or Oovernmen~1 OrRan-
Izatlon~. Pro~rnrns. Actl\'ltl" and P'unctlons,
The~e rltAmmatlpns are Int.l!nded to ascer.
taln tl'lt rtl'~ctlvene55 or tnI.' financIal man-
agement systems and Internal prOl'edures'
that l'Ia\'r ~en establl,;hf'd to lnel!t the terms
and condltlon~ or th~ agTeements It IS not
lntendrd lhat tach :\grtement a""aTdrd to the
reclplrnt ~ ~xamlned Oenerally, namlna-
tlon.~ should ~ cond\l~l.#d en ion orsanlza-
tlon-v.'lde basis to test the fiscal Inte~lty ot
ftnanclal transactions. &6 well as compliance
....Itb the terms and conditions of the Pederal
lP'ants and other agTeemena Such testa
would Include an appropriate sampling ot
Pederal' agTeemeDts Examinations W111 be
conducted with reasonablf' rrequency. on ..
contlnulng basis or at sC'heduled IntervaJa,
usually anDually, but not les& rrequently than
ever}' two yean. The rrequenc)" or these ell-
amlnatlons shall depend upon the nature,
.Ize and th,. complexity of tt.e actvllty. These
e\lamlnatlons do not relle\'e Pederal agencies
at their audit respolUlblllUes. tlut lZI&y afl'ect
the rrequency Ind lICope ot such audits,
1. A Iystematlc methOd to assure timely and
appropriate resolution of audit ~dlngs and
recommendations.
3. Primary recIpients shall require aubre-
clplents (aa deflDed In paragTapb 6 of the
basIc circular I \0 adopt \be ltandard.s 10
paragTaph 2, above except ror the require-
ment 11'1 subparagTaph 2e. regarding the UM/
ot. the letter-or -credit methOd and that part
of .ubparagTaph 2&. regarding reportlDg
forms and tnquencles prescribed In Attach-
ment, 0 \0 thIS circular.
ATTACBKE'NT 0.~DlCtT1.Aa No. A-ll0
Pl1"""C1A1. &a'oa~ aEQUlI.EIIEN"nI
1. ThIS attachment prescrlbel unl!orm re-
portlng procedur. ror reclpleDa to: aum-
lZI&rUe ellpendltures lZI&de and Pederal tUDeSa
un"xpend~ ror _ch award, report. the It&tua
of P~eral c&sh advanced, request ad\"Snces
and reimbursement when the le\t.er-ot-crMlt
method Is not ~; a.nd promulgates ltand-
ard tOI"tn5 Incldent thereto.
2. The rollowlng deOnltlon.a apply for put-
poses ot thIS attachment: .
a. ACC7'uref upenditure.s.-Accru~ u-
pendltures are tbe cbarges lnCW'T~ by the
recipIent durll18 a liveD periOd requiring the
pro.vlSlon ot rund.s for: (1) goocls aDd other
tangible property received: (2) aervtc. per-
form~ by employees. conlractol"ll. lubreclpl-
enu. and other payee&. and (3) other
amount.& becoming owed under pr~ma tor
wblch no CW'Tent services or performance 1&
req ulred.
b, ACC7'uref i1\COJ1Ie.";"Accru~ Income Ia the
sum of (I) earnings during a given period
from (I) lenlces performed by tbe recipi-
ent; and (11) 100c1.s aDd other tangIble
~ property dellvl!r~ to purchuen; and (2)
amounta becoming owed to tbe recipient tor
....h~h no current serviCes or perrormance I.s
required by the recipient.
c. Fed~/IJ lun43 lIuth01'\Zed.-P~eral
tunds authorized are the total amount at
Federal rund.s obligated by the Federal O<ly-
ernmtnt ror use by the recIpIent. Thls
amount may Include any authorued c:a.rry-
over a! unobligated fUDCIS rrom prior d5c&!
l'un When permitted by law or agency
reiul~tlon.
d. 1ft. kind contrlbuticl'U-In-ltlnd con-
trlbutlons are deOned In Attachment E to
this circular.
e. Obligafiol'U.-obllgatlons are the
amounu of orden placed. coDtracts and
cr:onts a,,'arded. sl!rvlces received. and simi-
lar transactions during a gl\'l!n period tb.at
will require payment by the recipient dW'U1g
the same or a future period.
f. Ourla!l$.-outla)'s or upendltures repre-
aent charges made to the project or progrlUD.
Thel' may bl! reported on a c&sh or accrual
bulS For reporu. prrpared on a ca.sh buts.
outlays are the sum or actual cash dlsbune-
ments ror direct cbargrs ror goocLs and lIe"-
Ices. the. amount of Indirect expense charg~.
the value or In-kind contrlbutlon5 applied,
llnd the amount or cuh advance~ and p&y-
menu m~de to subreoclplenu.. For rtports pre-
par~d on an aC'crual basis. outlays are the
sum or actual cash dlsbuncmrnu lor direct
charges ror good.~ snd ser\'lces. the amount
at Indirect expense Incurred, the ..alue of In-
FEDERAL REGISTER, VOL. 41, NO. 14a...-..FIIDAY, JULY 20. 1976
fl6l 'or .l,nr '.YOIIt-I.L 'ON 'Lt "O^ 'n1Sl~n ,YUQU
e
'lal1png p09 10awa5\:u9S'C JO It:)WO .lfl
IDOJJ p;l019:qo ~ UV:> S'asodJnd aon.:mpoJdaJ
JOJ SULlO; aIU 'SULlO; ~;It:n .;,npoJdaJ 01 Pnl
-JOtnn9 .n lapuah 3UIJOnJodw 19J.p.. '8
'Jan~od..l JO
A~m.:Y.l9 atn 01 ~nql.llao:l .10 a11P.dn ilIA
11 taqa nuatdp,ll 01 nndlno JalndloaO:l .PJA
-OJd A9loa tal;,uah 3uIJosuods t..:apa. '8
'nwtUJO; p;l(lIJJI;ud JO n"l! 1.11 nn01UIJd Jalnd
-lDoo ':0 19U1JO; alqun aUlq.:l.loa UI "ualdl.:l
-;u .In UlC).IJ UcnWWJOJUI ty;)lla.PI alll ldlt:)
-~ PlnOq9 ~apu_n JUlJotuoc1s ~J"pa.l 'L
'lHOd.=d SUI
-..m-uoI51::>aP ,:oJ Ansu:lauan 1'1 nln l.locla..:
AtzW ao mall .an AU. lNl talP.ql JO uondo
.tn uwq val.:laa.h Jal.lotaods ~.:a~ '11
. plIWlA
-aJ " 'O....V 'ON nTT\:l.JlO l.tpng ptzW 10.m
-.Jh'tnK ;c a:lWO -In JC na.wulnba.l It:)tzW
-nap ~oclaJ InlA AIdmO:l lmm '.AOQ. J pu.
q '. vqdw.lJosnd al " uon.a:JoJul lIalUl~
-qo al 'A;,oa!'l 3ulJosuocls t~ap.,. IU 'p
'pnpa~1 01 dn lq3no.:qll wndl .ql " Imn
,..,M man laaldl.:laJ .1(1 01 ..:lnOU unll.Lll
.odn paUlYlqo aq .{wm na.ID._~ .1.1(10
)tn1 l1au! ':01IUOUl Jaqln\J 01 uOl1~JoJal
lUatlll.:ad 'nIC~IPPW 'J9tn.:lJI:l Iltn 01 .. lUlm
-q~lV Ul paalYlUoo It:.lDd'CU.J'( ~1:lU9U
-w .:oJ t'J)npU"Ir18 .tn .a.al loa weep m;r;
-w IlIl1unO:l~ I,lualdp..: 9..tn pIUI~n'p
~ A:laa>>. JaUOI'Uocll ~.pe,& . ua~ ':I
'O....V 'ON ntn:l.JlO g'J'l0 JO IUOTWlA
-O.ld atn Japan :r.Io.net:l ,:oJ ~oda.l IIn
JO aOlll'lmqnl 01 .loUd tUO.ldd. .10; ..Jpna
ptzW la.maJ.U9J'( JO aoWO 'UOlSlAlQ aliA.
.a!lIna 'q:la~B laawall'nl9J'[ ~ptzWaW.1n 01
l1a.lDal\nbaJ JUluod.J p..odOJd .tn 1lmqM
t~ _l:laa!'l JUUo.tlodl ~Jap... spMU ~lI
-O.ld :lql.:l.cl. lMm 01 ~ftA::>aa alqN> 'q
'wuocSa..: IIn ;0 aOn
-~ ..Qnm8'8.. .tn Japan UOn.IDJO;al ""1\8
lllDqnl 01 l1a.ldp;u a.lfnbN 01 ~OI.:l~lS
-al .nll'l t~qw sapaah JUI.lotaoct. ~.Iapa.i
'l1aamal\nb&.! IA 11. !Wl,1a1 tnIA Atdmcr.l 01
papalia ~ aOl19m.lO;al rwUOI1IPl" aaliN> ..
: peA.l..qo eq trwqa
Jalaono; .tn 'l1.Iocl'aJ .aanbaJ; I.lOUl .10 .UUOJ
-tn JUlm tll aOll9tD.l01Ul 19U0nlPl" pMa
nl::lal" JUlJo.tIod. I.Jape,a atn uaq& '9
'~.lIo.l,d aOll:lnn'uOO .loJ lallll
--.mqtD1av .10; lAnba1! po. 1.I0d.1I A.nno
Iql ;0 ..\doo 0&1 pu. IWUl!t.lO IIn U..ql ..,om
"'mba.llCltl trwqw ..1:lU.... lIaUOIaod. ~.Pa.i
'~ loa a.n lfP&.l.:l-;O-SJlll.t a.qa AIQla01ll
1"11 1" lU.alaSJnqtD1U .lOJ nsanba.l 11m
-qnl 01 plI21.lotnn.. aq IT'Iqw lla.Jdl:lav 11:1
cpaaa JI.~ lHm 01 aOll~OJV. .,..n~p'W
APJAClJd 11 '.1(1 aUlw.I~ap lal;,aah ~.lle.i
a1(1 a.qa (... qd..z:hndqnl) mJC:W luam
-ac.mqa:nav .10 :r.Ia.APV .10; lAnba1! aln IlIt
-,l\lnllqnl JO aondo aql uwq '.Iuaaoq '-<..m
..1:ltZ.... JtIlJOI'Uod. ~JaP8,i au 'SUI.JJo.ld
'UoIl:lnnl'tlO:l .10; -,aamn.lnQwI&J Jan.8nb
e-a.: JOJ pain aq 01 l~JO; plnIPJ'W'lltl"l1. Iq'l
s.. wun.:JO,ld UOn:lnJl~o=> .IoJ ,uameunQUIl
-811 JOJ ll1anbav p'U9 uoclav '<"T1no a~ ldoP'W
t~ql I.:luah JulJQSUods ,..laPllol tpwz It)
. I~ JJq,,,
-r.l) nuD~OMf uo,;:m,nnAO:J 61/ ;uaw",I.lnq
-W~.1 .14/ ;r.mb;JJ puv ;~a.l 4Duno 'q
.$:l'O':"t'
lo "
, '
'laiKDlLmqUllav .10 a;,'U'ullV JOJ :nnba1(
.In ;0 .;JldC:l 0&1 pUI (9U;SI.lO .ql UW"l .JOW
JO 'UOlnlwQnl aql .JlnbaJ lOU \1nlS s~puah
Jauosuodl ~Japa. 'pa= loa UW ~lpaJ:l
'Jo-&J~l.l a.qa I.tq,uow lnal 19 s1uaw
-ftJnqtutaJ PU9 1.:lU.Ap. JOJ ns;nbaJ lltlZ
-qnl 01 pa:rUOQln. aq \1.ql nualdpaH (r;)
'Iq.. qdl~Jwdqnl) cW.J30,ld uo;pnn'
-UOO .10; ,t:aIDMJnqwlal:l .10; l$ar.!:W1f llUW
l.lodav Ar.~no aln ;0 n.1l al nuw.:30Jd uon
-:lnJ;I'tlO:l JOJ mJoJ 'Iql JUlm JO t:Ollcio 8ql
IA.q 'J.Aa""oq 's.l:lua!wJu\.l~:.:cdll ~Jap..l
'paln loa an lpoq1;JUI .:lU'IAp.. pa:::lwJa~apaJd
.10 lIP.JJ-JO-I.l;Jllat a.qlll nDuJoJd :::ol1:lnnl
-'UO:lUOU I~ .10; UlJOJ pnlfl.J'lpu9,1 I '9 :uaw
-"mqUllav .10 .:lU9,\pV JOJ lunbW1f aq. :dop.
t~ A:laaJw IlIl.l~ucd. ...z:.p.,. ;~ 1\)
. Ie ZlQI1(r.l)
J~.u"QW~ JD .:NDCpr .14/ ;r7ftb~ ..
'1l'U1Ul
--.mQa:nIJ llU'W A:ltnlAI" JannnbaJ al ~al
-ldl:l8.1 I~ .loJ pnlJoq1n. aq m... IU%JO; III 1
-1Il01l0; I~ I.ruo 'aolIQ p;r;ou " .dl:l~ .t
'1.:la.Ap9 ~Jap..
8A\SA:lU nllDIUlm 01 n.nbal" aa 'IOJ1UO:l
JantmO:l,. ',w.ldl:lIJ .q, 'UOluldo I,A:lUallw
JtllJOIaod. ~.lap8,i a1(1 at '11 .10 'lualDq:ln
-1" I'Ittf -01 pIU1YlaO:l IUUO; nq10 qlno.lln
PI.101fUom &n R;,a.AI" q:lnl l.~ paplAO.ld
'laaldl:l.J J~ OOO'O\t p..:lU loa o~ ..:lU.AI"
AttnaOm aaq... ~on;)fta...u. qv.::> ~Ja~... JO
uodav .ql ;0 aOlWTUlqnl .10; lualDUlnbaJ IIn
UI_ .llm ..I:la.... JtllJOI'Uodl I.J.lla,& (9)
.Ift&' .lad IJl7\Il .10 a01\ nm
tt JalT'n01 WCltnlAI" Ju\.010 \a:ll.l l1a.ldl:l1J
eeotn mOJ;uodl.l I.Nlaom .. aJlnbaJ A9m
.8\:ludw JU1JOI'Uod. ~ape.. au '.ll1nnb
q~ ;0 pal Itn J1n,a01l0; 'I..P Jal~.Ioa
9\ ~On:7WU~ QWWO ~.z:ap8.l JO lJoclav atn
;0 Aldo:l oal pu. rwUlJI.lo aql Uwql ;ucw .oa
nmqn. 01 pe.lfT\M.z: eq Irwqw nU.ld\:la1( It)
'.:lU"rwq .w.:In aln l:lnpaJ 01
naald\OI.l ~ Aq aa~ .aon:l'l ;0 nlo"wu.ld
-n un9.U'Wl% 1.I0qw IPlAO.ld 01 pa. I1Ualdl:lN
-qn. JO t'J)tnIq atn at 11aaml.llnbl.l ,"'.p I.nn
JO _u tll _a"AI" qS'W':l JO lanOUl'l 8tn
aon:lll ..Qnmav.. IIn al lJoda.l 01 I1dll:lN
8Jll\b&l 109m ".I:la.'" Jauocuocil ,w.lapa. 8Ql
'~Wftr.lla pam~ Ptnll":lll~.ld a.q~IE)
'1.Iod1.l 11(1 JO aOll:l" ..1I~J9m81l.. .tf'1 tll
naamal\nbeJ qft:I rwJePl,i ;0 11":llJoJ 8.z:lnb
-N AWUl ftl:ludw JU1.lOlUod' ~.pl& II:)
'na~dl:lN 8tn mO.l; lalmulll q:lft
JO; aOll9tDJoJUI laam...lnQWlP al"'QO 01 ptnl
l1alld\:l1.l 01 pa:ltnlAp. qft:l .l011aom 01 ~.locllJ
I'ltn ..n tt.qw A:lUa'" Jal.losvod. ~JlP'& 'U
'won:IWU~ qnO ~apa,aJo ucdav .. lfUJ
-qn. 01 lUaldl:lN t[:lW ..llnb'WJ tl'ltfS Ml:lUa"
Jtll.lOl'Uod. rwnpa,a 8tn .~:l.q:l A.inne.z.t
QlIA .10 11~ ;0 I.lltn8t qJnO.ltn l1aa1dpl.l
01 pa:la.....1" aJ'W spanJ a.~ 1 t)
. (z nq,,,r.l)
"'OJ;:ID",~~ 1Ir.:} 7fI~'P..1 ,f:> ;~Jlq
'lU.ldl:l8.l aln JOlunba.l
uocin pI1u..&J aq J..m ,,,,.p Inp !t!I~oclaJ 01
lIaofllanq 'l1':ocll.l t9Ug pa9 ,wnual JOJ d.p
08 po. 'I1Jodl.! 19naU9-lw.. PU9 AIJ81nnb
.10; POl.l~ Jun.&odl.l paql:lld. q:lW JO paa
11(1 J;r;J9 dt'J) ot avtn ~"'''I ot! ("I do;) 01&'
tl'Wtn NOUl oa po. rwUI!tJO) ~od81l m,'W1&
I.PUnIl. 'Ifl lllDQn. O1nCaldl:l.J aJ ;~,b
-;u It.qw capua!'l 3alJcruod. 19~apa.s (t)
',aalD.a.z:J9 .q1 JO uOl1a:d:Ilo~ aql 1.
p..rrnb.J .q tt'\{lI uod.J ,lug V a..oq9 (l) 9~
qd..:J~.dqnt al paPIAOJd n :da:lu .!ll.na
-aw U"1(1 inu.nb..lJ ;sa 1 .10 Aln~J9!\b u.q:
A\1u.nb.J; UOID pa.llnb.J .e; 10U ::tql lJcd~1
a1(1 '.I.....og 'mw.iJoJd .10 l.:laCo.z:d nln:lI~J9<f
.ql ;0 1.1lnldIDO:l pa. .%1S aql Jt:;Jap'~o:>
muJoJd .10 l::>arO.ld q:l" .10; lJodaH sn:..:S
t.l:lu.a~ .1(1 JO l.:luanb.JJ .ql aU1WJilHP
It..q. A:la.... JalJocuodw tw~apa.l ~tU. 1 t I
pawq ao
'Uon91u.mn:xl;l tin ;0 Clt.!:wUW la ao paS'llQ
1la1'IWn_ lllaq q3nO.lt{. aOll'IWJO;'..l1 tW!,,~;;t
q:ln. dot..ap tt'W\fll lnq 'aiW1~'1 liul::InO:l'1
11\ ~ua~ 01 peJ1nbaJ aq loa 1I9ql lUaldl:l
-1.1 .1(1 'l'IftQ '~.:l~ .Ifl ao ~d.~ "ur.::lJoa
loa .n tp.lO:J8.l Junancr.l~ .,~:i:alC11.:llJ atn
ptzW \Zon'lmJcJUI l"~.:l:>9 IlaJI:".beJ !J::ah Stll
'.I~odl rw.l.pa. aln n :11nc: I9n.J.:l;'W .10 l(n:l
.. ac aq tI'W\f' ~odaJ .q. J;Jq:aqa aq:J~Jd
ItWtfl A:la.'" !tllJ~odl l~ap.,. atU. (t I
...:law.. p. JOJ
ATUo pem ~ tD.IO; la.w'S.lnqUll~ .10 .:>cuPV
.loJ l..nba1l aq. uaqa l.:larOJd .:.. ;0 uOl:~:d
-mO:l 11(1 l' pa.rrnba.l aq Itwq. uodaH mlYlg
t.l:lu.'U~ InIV .. 1.1n lda:llla '",a.a .rraln
lHaz ~ 'Uon9tDJO;'U\ a~mbapI aPIAOJd 01
pauTau~.p II letE qd..:J~9<f) nlCn:Jft'U~
t[nO t~ape& ;0 1.Iod~ .10 I.,. I<du!9~~)
la.lDac.mqlDla1( .10 .:lUWAPV .10; lRnb~ 'a1(1
aaqa 1.IOdav m'Yl&il 1'W1:lUWUIo& .q. J:.llJ1nb
-N ,oa JO \Zondo 'Ql uwq 'Jau""cR ..l1Ul
"1:lU.'" Jtl1.losuod. 1~.1)'. .tU. lU:lu!o.:d
.10 l1:>>fOJd aOn:l~lCUcr.lUOU 119 JOJ t'pcnJ JO
ml.... Itn loIQda.l 01 UodaH ml"'S 111:Jawuw
PnlPJyPa~1 .Ql 8ft\ 01 s-:ualdl::>aJ ..rrnbN
u..qw L:lua'" Jal.lowodl :.JaP8,i t;:l'IrS It)
. U ~J4'''':~) J~'1l m~DJS' :~""l.i ...
'l1a.\dl:l8.l tDOolJ
aOl19tDJOIUl t'l'l:lU9U; Jalal~qo JOJ Pnl.lOtn
on. eq tn- ~oJ JUlaOIlOJ aql Alao 'C
"pep.lO:le.l a.eq loa ~ J.~lno aw q:llqa
.lOS la.ldl~ 8tn Aq pa.un:la1 1U0ndllqo JO
,ano~ 81(1 laHludu Aatn 'I'IC'ICl Ul\1l'Puad
-n panr.r.I'W tl'W ao pe.l'Wda.ld ~od'J .l0,i 'Plwd
aMCl ,oa ~ l~l laa\dl:)l.l .tn loll pa.un:lat
~ondttQO JO ,anom",l1(1 la._Jda~ ~ond
-nqo pt1yPft\bnan 'S\ftQ qn::> . ao paJ'Wda.ld
I1JodN JOoI-'I'UOJ~o""qo ~IPPl"b'7"n 'I
'Pft1.1Otn
-n.. tpanJ aAl,wrnam:l etn a:zo.u Itlon.!ttqo
un..ft\tDn:l Itn tan:lnpap Aq p.uraua:.p
II pa'l1aaldl:)lJ aql iq p.,dllQO aal<! 10U rI"q
'.Ql A:la." IlII.lOIUod. ,..I.pe.. Itn I.q pnJ
-.loq,n. t'J)anJ aql JO aon~od '1(1 1I.:lU.tIQ
P81dllqoan lCU-'.:NOTPQ PID61IQ~.'l 'q
'1A.llno Jan.aod..I .10; pam 11 JiJAaq:l1qa
'~nq 1.~)~ .10 qn:l . ao p;l~oclaJ aq i. '1m
n 'ntn:l.ll:l wren ;0 a ,almq:l...,V a1 pao"ap
1'1 8mO:ltll ww.:JO.l,d-'aWO:l'Ul WllJ"'O.... I
. .pa.lln~.z: IU .:luSUlJc;Jad .10 "';'1
-u.. laa.un:l oa q:Jlqa .10; ClDt.~3(lJd Japan
p.ao JUfUJO:laq ClanOID. JaqlO PU9 ~a!wd
nqlo pa.. na.,dl::>a.lqnl '1.Icr.~..OlaO;) '110I_
-..oldma Aq p;lauo;nd n:llA..ln JOI 'pl.\la;,aJ
AuadO.ld ntno paw lPoo3 .10; ~::I~ldl::>aJ .tn
AQ pa....o l1anomw .Ql al (.naJ.:lap Joi 'C'n;:l
-tll ,.a 11(1 pa. 'pallddw roonnQIJ.UO:l pal~
}