oversight

Financial Audit: Statement of Accountability of the House Finance Office for Fiscal Year 1989

Published by the Government Accountability Office on 1990-09-28.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

        GAO

                                    _-    .-..   -1   ...l.l.l”   ”   “l,l”.ll-l   ,_.._.,._.-.   “..“_     “._   ..-   “l.l”.”   .__.   l.l~.--“--
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 st*pt                   VIllh~r-   IWO

                                                                                                          FINANCIAL AUDIT
                                                                                                          Statement of
                                                                                                          Accountability of the
                                                                                                          House Finance Office
                                                                                                          for Fiscal Year 1989


                                                                                                                                                                  -3
                                                                                                                                                      IIIlllllI
                                                                                                                                                        142332




-- ------ -.~--                                  ---._-.__-________                                       -..-....___
(;AO/‘AFMI)-!)O-!G
 c




      United States
GAO   General Accounting Office
      Washington, D.C. 20648

      Comptroller  General
      of the United States

      B-l 14864

      September 28,199O

      The Honorable Donnald K. Anderson
      Clerk of the House of Representatives

      Dear Mr. Anderson:

      Pursuant to your request of September l&1989, we have audited the
      accompanying Statement of Accountability for Appropriations and
      Other Funds and the supporting schedules of the Finance Office, House
      of Representatives, for the year ended September 30, 1989. We com-
      pleted our audit on March 30, 1990. The statement of accountability and
      supporting schedules are the responsibility of the Finance Office’s man-
      agement. Our responsibility is to express an opinion on the statement of
      accountability and supporting schedules based on our audit.

      We conducted our audit in accordance with generally accepted govern-
      ment auditing standards. Those standards require that we plan and per-
      form the audit to obtain reasonable assurance about whether the
      statement and schedules are free of material misstatement. An audit
      includes examining, on a test ‘basis, evidence supporting the amounts
      and disclosures in the statement and schedules. An audit also includes
      assessing the accounting principles used and significant estimates made
      by management, as well as evaluating the overall statement and
      schedule presentation. We believe that our audit provides a reasonable
      basis for our opinion.

      The financial statement and schedules were prepared on a cash basis.
      (See note 1.)

      In our opinion, the enclosed Statement of Accountability for Appropria-
      tions and Other Funds and the supporting schedules present fairly, in all
      material respects, the accountability of the Clerk of the House for
      appropriated and other funds for the year ended September 30,1989,
      and the status of individual appropriations and other funds as of that
      date, in conformity with the basis of accounting described above.

      Our report on internal accounting controls and compliance with laws
      and regulations, together with the Finance Office’s statement of
      accountability, supporting schedules, and accompanying notes for the
      year ended September 30, 1989, is included in this report.




      Page 1                        GAO/AFMD-90-95   House Finance Office Accountability
El14864




We are sending copies of this report to the Chairman, Committee on
House Administration. Copies will be sent to others upon request.

Sincerely yours,




Charles A. Bowsher
Comptroller General
of the United States




Page 2                       GAO/AFMD-IN-96   House Finance OfTIce Accountability
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            Page 8   GAO/AF’MD-99-96   House Finance Off&   Accountabil.ity
                                                                               .
Contents


Opinion Letter                                                                     1

Report on Internal                                                                 6
Accounting Controls
and Compliance With
Laws and Regulations
Statement of                                                                       8
Accountability for
Appropriations and
Other Funds
Scheduleof
Appropriations and
Other Funds
Scheduleof
Appropriations and
Disbursements of the
House-Allowances
and Expenses,Fiscal
Year 1987
Appropriations
Scheduleof
Appropriations and
Disbursements of the
House-Allowances
and Expenses,Fiscal
Year 1988
Appropriations


                       Page 4   GAO/AFMD-Ml5   House F’imnce OfWe Accountability
                       Contenta




Scheduleof                                                                                                  14
Appropriations and
Disbursements of the
House-Allowances
and Expenses,Fiscal
Year 1989
Appropriations
Notes to Statement                                                                                          16
and Schedules
Table                  Table 1: House Finance Office Appropriations     for Fiscal                          16
                           Years 1987 Through 1989




                       Page 5                        GAO/AFMD-99-96   House Finance Office Accountability
Report on InternaIl Accounting Controls and
ComplianceWith Laws and Regulations

                We have audited the Statement of Accountability for Appropriations
                and Other Funds and the supporting schedules of the Finance Office,
                House of Representatives, for the year ended September 30,1989. Our
                audit was made in accordance with generally accepted government
                auditing standards and, accordingly, included such tests of the
                accounting records and such other auditing procedures, including tests
                of compliance with laws and regulations, as we considered necessary in
                the circumstances. This report pertains only to our study and evaluation
                of the system of internal accounting controls and our review of compli-
                ance with laws and regulations for the year ended September 30, 1989.

                As part of our audit, we made a study and evaluation of the Finance
                Office’s system of internal accounting controls to the extent we consid-
                ered necessary to evaluate the system as required by generally accepted
                government auditing standards. The purpose of our study and evalua-
                tion was to determine the nature, timing, and extent of the auditing pro-
                cedures necessary for expressing an opinion on the Finance Office’s
                statement and supporting schedules.

                For the purpose of this report, we have categorized the significant
                internal accounting controls as appropriated payroll expenditures, cash
                receipts, cash payments, and financial reporting. Our study and evalua-
                tion included all of these control categories.

                The management of the Finance Office is responsible for establishing
                and maintaining a system of internal accounting controls. In fulfilling
                this responsibility, management makes estimates and judgments
                required to assess the expected benefits and related costs of control pro-
                cedures. The objectives of a system are to provide management with
                reasonable, but not absolute, assurance that (1) assets are safeguarded
                against loss from unauthorized use or disposition and (2) transactions
                are executed in accordance with management’s authorization and in this
                case are recorded properly to permit the preparation of a statement and
                schedules in accordance with the basis of accounting described in note 1.

                Because of inherent limitations in any system of internal accounting
                controls, errors or irregularities may nevertheless occur and not be
                detected. Also, projection of any evaluation of the system to future
                periods is subject to the risk that procedures may become inadequate
                because of changes in conditions or that the degree of compliance with
                the procedures may deteriorate.




                Page 0                         GAO/AFMIMO-95   Houne Finance Of%e   Accountability
     .
\.

         ltepo&<i Internal Acmunting Cmtro~      and
         CIompllanee With Iawe and Regnlationa




         Our study and evaluation, made for the limited purpose described in the
         second paragraph of this report, would not necessarily disclose all mate-
         rial weaknesses in the system. Accordingly, we do not express an
         opinion on the system of internal accounting controls taken as a whole
         or on any of the categories of controls identified in the third paragraph
         of this report. However, our study and evaluation disclosed no condition
         that we believed to be a material weakness that would affect our
         expressing an opinion on the Finance Office’s statement and related
         schedules.

         As part of our audit, we also,tested the Finance Office’s compliance with
         terms and provisions of the #Legislative Branch Appropriations Acts for
         fiscal years 1987,1988, and 1989fiepartment of the Treasury regula-
         tions on cash; Office of Personnel Management regulations on employee
         benefits and employer costs; Internal Revenue Service regulations on
         income tax withholdings; and House Finance Office internal policies and
         procedures for receipts and disbursements. In our opinion, the Finance
         Office complied with the terms and provisions of these laws and regula-
         tions for the transactions tested that could have materially affected its
         statement and related schedules. Nothing came to our attention, in con-
         nection with our audit, that caused us to believe that the Finance Office
         was not in compliance with the terms and provisions of the previously
         stated laws and regulations for those transactions not tested.




         Page 7                                  GAO/~99-96   House Finance Office   Accountability
                                                                                                                                                   ,




Statement of Accountability for Appropriations
and Other F’unds


                                                                                                                                    Fiscal year ended
                                                                                                                                  Seotember 30.1989

Unexpended
--~        Balance, September 30,1988                                                                                                    $137,145,065.80

Approprlationr
I.-_              and Receipt8
Current appropriations                                                                                      $592,756,000.00
R&olving fund and suspense account receipts
.---House Stationery Revolving Fund                                            $3,151,986.58
    House Recording Studio Revolving Fund                                         133,381.68
    House Beauty Shop Revolving Fund                                              271.958.07
    House Barber Shop Revolving Fund                                               32,240.31
    Attending Physician Revolving Fund                                             . 1,513.30
    Pane Revolvina Fund                                                           308.605.39
    Suspense Account                                                                6606.46
    State Withholding Taxes-Suspense     Account                               15,387,211.43                  19,292,903.22
Receipts to be deposited in the general fund of the
    Treasury                                                                                                          88,159.54
Gifts to the United States for reduction of the oublic debt                                                           10.855.40
Unclaimed money                                                                                                        2448.70             612.150.366.86

Total Fund8 Available                                                                                                                     749.295.432.68

Expenditure8 and Tranrterr
Disbursements for salaries and other expenses less voided
    checks                                                                                                   636,203,814.74
Transfers:            ‘-
~-- Receipts   deposited  in the general fund of the Treasury                                                     88,159.54
    Gifts to
--____-.._---the United  States  for reduction of the public debt                                                 10,855.40
    Unclaimed money                                                                                                2448.70
    Transfer to the Architect of the Capitol                                                                  13,000,000.00
‘-“‘Cgpsed appropriations transferred to the general fund of
       the Treasury                                                                                           43526648.35
--  Other  transfers                                                                                              25,984.63                692,857,911.36

Unexpended Balance, September 30,1989                                                                                                     $56.437.521.30
                                                     The accompanying notes are an integral part of this statement.




                                                    Page 6                                      GAO/AFMD-9&95 House Finanw        Of&e     Accountability
Page 9   GAO/AFMD4&@5   House Flnance Of’flce Accountability
                                                                                                                                        ,



Scheduleof Appropriations and Other F’unds w



                                                       Funds available
                                                  Une;~;~~~                                                                         Une;rgf:t
                                                                                              Funds expended
                                       Fiscal    September 30:     Appropriations                 Net                              September 30:
Account
 . .- .-. _....-- __________             year            1999          or receipts     disbursements        Transfers                      1999
House leadership offices                 1987      $403,814.00                                   $14.66          $403,799.34
                                         1988        517,101.29                ?               8,370.50                      0         508,730.;:
                                         1989                  0      4,024,OOO.OO        3,479,111.05                    7.00         544,881.95
salaries. officers, and emolovees        1987      2.724.026.77                  0           (15.20565)          2.739.232.42                     0
                                 . ~     1988      1;771;727.21      35,561,OOO.O:           ‘75;117.12'               '600.58       1,696,009.51
                                         1989                  0                         35,835,623.49            (871,615.90)         596,992.41
Clerk hire, Members, Delegates,

  and Resident Commissioner              1987      6,537,836.03                 :            &%%8,               6,537,836.03          592,583.6:
 ,. ..-._~.                              %z          580,020.450    178,828,OOO.OO      182 ,  ,                (3,500,000.0~)         326,635.69
Committee employees                      1987      4,492,637.24                                                 ‘4,492,637.24'                   0
                                         1988      1.931.546.22                   t           7.500.0:                       0       1.924.046.22
. . -I... ““_..-_____--.                 1989                  0     51,067,OOO.OO       49,580:933.97             904,000.00         '582;066.03
Committee on Appropriations              1987        534,022.49                   00            310.00             533,712.49                    0
                                         1~~~        992,720.940      4,429,ooo.oo        3,123,484.33
                                                                                            804,067.21             160,994.97
                                                                                                                    20,384.45        1,144,520.70
                                                                                                                                       168,269.28

Committee on the                         1987         17,693.18                                                     17,693.18                     0
                        Budget           1988         21,016.48                  !I           9‘097.4:               1,151.46            lo,76757
 ._._- ._. -.----   - --                 1989                 0          336,OOO.OO          64,760.89             216,662.08            54-577.03

Attending Physician                      1987         15,684.18                  :              833.17              14,851.01           73,470.3:
 .- .-...._..------~ ___--               1988
                                         1989        144,666.380      1,414,ooo.oo           71,195.99
                                                                                            331,463.75                      ii       1,082,536.25

Special and select committees            1988
                                         1987      4,807,694.80
                                                   6,920,492.26                 i         1,491,854.17
                                                                                             40,998.09             146,529.95
                                                                                                                 6,879,494.17        3,169,310.6:
                                         1989                  0     54,092,OOO.OO       45,694,595.28           6,358,333.16        2,039,071.56
Preparation of new edition of U.S.
   Code                                no year        8Ot913.65                  0                      0                    0           80,913.65
Aflowancesandexpenses(See

  the following schedules.)              1988
                                         1987     26,966,549.56
                                                  22,145,285.56                 i        16,888,221.73
                                                                                            445,152.35         21,700,133.21
                                                                                                                 (316,673.22)       10,395,001.0~
  .-...._ -_.-__..._ ~~~..
                       ._.__ ___         1989                  0    177,163,OOO.OO      150,203,013.22          2,672,612.76        24,287,374.02

Joint Committee on Taxation               1987        42,353.61                 0                    0              42,353.61          149,511.2:
._-..." .-.._----.-                       1;::       550,389.350      4,346,OOO.OO
                                                                                0         3,737,241.10
                                                                                            400,442.03               6,435.66
                                                                                                                       436.12          602,323.24
Capitol Police Board                      1989    13,000,000.0~      25,673,OOO.OO       24,540,880.64          13,000,000.0~        1,132,119.36
                                       no year                                  0                     0                                          0

                                                                                                                                       (continued)




                                                 Page 10                               GAO/AFMD-BO-BS       House Finance office   Accountability
               .




                                                        Funds available
                                                  Une;zi;:t                                                                               Une;rgtJ;;t
                                                                                                    Fundsexpended
                                     Flrcal      September 30:        Approprlatlons                    Net                              September 30:
Account                                year              1988             or receipts        disbursement8        Transfers                      1989

Grz$e;e;Expenses-Capitol               1987           160,752.72                                     4,374.61            156,378.11
                                       1988                                         i              350,822.19                                 68,957.0:
.“------___-                           1989          41gs779a2:           1,887,OOO.OO           1,507,397.05                      ifi       379802.95

Statement of Appropriations            1987
                                       1988            ‘O&$.~
                                                         I    .                       0                     0              ‘09000~~             9,500.o:
._--                                   1989                    0              10,000.0~                     00                     0           10,000.00
Conaressional Award Board              1988            17.53590                       0             17.535.90                      0                    0
Official mail costs
                                     ’ ‘$8:        30,023,459.29                       0       30,023,459.29
                                     ’ ‘k78:        6,856,500.00                       0         6,856,500.00
                                     1988 &
.--                                      1989                  0         53,926,OOO.OO         53,926,OOO.OO
House
--       Stationery Revolving Fund   no year        2,732,744.55          3,151,986.58          8,593,699.68           (5,475,749.78)       2,768,781.23
House Recording Studio
   Revolving
-.-___ -        Fund                 no year          620,804.10            133,381X8              249,441.32            (299,698.06)        804442.52

Hy;;dBeauty        Shop Revolving    no year           35942.34             271,958.07             281 j580.97                100.94           26,218.50

Ho;;;dBarber
--                 Shop Revolving    no year           24,270.Ol              32,240.31             60,76199                       0            59748.33

Atpu;yg
-.-.          Physician Revolving    no year            1,621.69              I,51 3.30              1,030.09                      0           2,104.90
Page Revolving Fund
~---                                 no year          760,783.26            308,605.39             140,256.26                      0         929,132.39
Suspense Account
----                                 no year           12849.69               6906.46                5,833.49                      0          13,022.66
House Records and
    Registration-Suspense
    Account “B”
-_..-.                               no year          143,426.26                       0                         0                 0         143,426.26
Broadcasting of Floor
    Proceedin s-Suspense
    Account ,jj~
-----                                no vear
                                        ,             117.085.72                       0                         0                 0          117.085.72
State Withholding Taxes-
    Suspense Account                 no year               (180.58)      15,387,211.43          15,387,244.25                      0             (213.40)
Gifts to the United States for
    Reduction of the Public Debt     no year                      0           10,855.40                          0         10,855.40                     0
Unclaimed
_..-------     money                 no year                      0            2448.70                           0          2,448.70                     0
General Fund Receipts                                             0           88.159.54                          0         88.159.54                     0

Total                                           $137,145,065.80       $512,150,380.86       $$36,203,614.74          $56,654,096.82      $56,437,521.30
                                                 The accompanying notes are an integral part of this schedule.




                                                 Page 11                                    GAO/AFlKDdWB6 House Finance OHIce Accountability
                                                                                                                                              ,



schedule of Appropriations and Disbursements
of the House-Allowmces and Expenses,F’iscal
Year 1987 Appropriations

                                                                     October 1,1986, to                 Fiscal year ended
      ._. ..-~-.--. .-~ .._-...-.-.._~-
                                     ..-__                          September 30,1988                 September 30,1989                             Total
Funds Provided                        ----
Appropriations (nGZ~---~-                                                 $176,879,000.00                                   $0          $176,879,000.00
Net transfer from other appropriations                                        6,845,OOO.OO                                   0              6,845,OOO.OO
Net transfer (to) from Stationery Revolving Fund                             (4,661,432.88)                             162.14             (4,661,270.74)
Net transfer (to) from
                   -___-.equipment lease                                      3,912,370.60                           (4,031.15)             3,908,339.45
f&t transfer from WATS telephone service                                        150,129.33                                   0                150,129.33
Net transfer from telephone service                                              34,734.19                                   0                 34,734.19
     Tiiai     ~.                                                         183,159,801.24                            (3,869.Ol)          183,155,932.23

Funds Disbursed
Supplies, materials, and administrative costs                               52,903,963.22                          489,086.23              53,393,049.45
Officral expenses of Members                                                50,658,353.16                          (12,273.52)             50,646,079.64
Miscellaneous items                                                             482,923.54                                (9.80)              482,913.74
Government contributions for employee benefits                              53,400,656.53                           (31,71’3.04)           53,368,943.49
Reemoloved annuitant reimbursements                                          1,248.i 26.79                                    0             1.248.126.79
Stenographic reporting                                                         ‘647,604.69                               62.48                647,667.17
Furniture and furnishings                                                    1,672,887.75                                     0             1,672,887.75
     Total                                                              $161,014,515.68                        $44&l 52.35              161,459,668.03

Surplus to U.S. Treasury (note 3)                                                                                                          21,696,264.20

Unexpended Balance, September 30,1989                                                                                                                    $0
                                                   The accompanying notes are an integral part of this schedule.




                                                   Page 12                                   GAO/AF‘MD-99-95       House Finance Office Accountability
Ekheduleof Appropriations and Disbursements
of the House-Allowaces and
Year 1988 Appropriations

                                                                  Fiscal year ended                    Fiscal year ended
                                                                September 30,1988                    September 30,1989                                  Total
Funds Provlded
ADDrODrietiOnS (note 2)                                                $174,797,000.00                                       $0             $174,797,000.00
Net transfer (to) from other appropriations                               (2,382,340.00)                             170,000.00                (2,212,340.00)
Net transfer (to) from Stationery Revolving Fund                          (4,949,384.05)                               2,160.45                (4,947,223.60)
Net transfer from eauiDment lease                                          4,823,686.15                              166.634.28                 4.990.320.43
Net transfer (to) from teleDhone service                                     318,139.78                              (22,121.51)                  296,018.27

    Total                                                              172,807,101.88                            316,673.22                 172,923,775.10

-Funds Disbursed
Supplies, materials, and administrative costs                            27,565,739.42                         9,405,372.41                    36,971 ,I 11 .a3
Official expenses of Members                                             47,397,286.59                         7,139,476.54                    54,536,763.13
Miscellaneous items                                                         432558.55                             28,389.99                       460,948.54
Government contributions for employee benefits                           67,452,734.07                           163,376.28                    67,616,110.35
Reemployed annuitant reimbursements                                       i,237,828.18                                    0                     1,237,82a.i8
StenoaraDhic reDortina                                                       627,860.31                           73,927.15                       701,787.46
Furniture and furnishings                                                    926,545.20                           77,679.36                     1,004,224.56

    Total                                                             $145,840,552.32                      $16,888,221.73                   162,528,774.05

Unexpended Balance, September 30,1989                                                                                                       $10,395,001.05
                                                   The accompanying   notes are en integral part of this schedule.




                                                   Page 13                                     GAO/AFMD-99-95          House Finance Office Accountability
Scheduleof Appropriations and Disbursementi
of the House-Allowzuxces and Expenses,F’iscal
Year 1989 Appropriations

                                                                                                                                       Fiscal year ended
                                                                                                                                     September 30,1989
Funds Provided --~--.--..-_-
Appropriations
             .~ _.....   (note 2)
                      -.----.                                                                                                                 $177,163,000.00
Net^._.transfer                                                                                                                                    (301,182.12)
        - _..... .-.--.-. _l_-- Recording Studio Revolving Fund
                    to  House
Net transfer to Stationery Revolving Fund                                                                                                        (5,130,623.30)
Net transfer from                                                                                                                                 3,951,338.74
                      ~-.. .-equipment
                               _-.--       lease
Net transfer from telephone service                                                                                                                 307,853.92
Net transfer ~~-.   to other
                          .~...-~-appropriations                                                                                                 (1,500,000.00)

     Total                                                                                                                                    174,490,387.24

Funds Disbursed
Supplies, materials, and administrative costs                                                                                                   14,185,005.31
Official expenses of Members                                                                                                                    38,106,261.41
Miscellaneous items                                                                                                                                518,i 15.78
Government contributions for employee benefits                                                                                                  74,543,317.81
Reemployed annuitant reimbursements                                                                                                                995581.16
Stenographic reporting                                                                                                                             532,541.52
Furniture and furnishings                                                                                                                        1,096,061.86
office eauibment                                                                                                                                20.226.128.37

                                                                                                                                              150,203,013.22

Unexpended Balance, September 30.1989                                                                                                         $24,287,374.02
                                                      The accompanying notes are an integral part of this schedule.




                                                      Page 14                                   GAO/AFMD-99-96        Howe   Finance office    Accountability
Notes to Statement and Schedules


Note 1. Significant                    The Clerk, as principal fiscal officer of the House of Representatives,
                                       collects receipts and disburses funds appropriated for all expenses of
Accounting Policies                    the House, except for payments made by the Sergeant at Arms for sala-
                                       ries and mileage to and from each session of the Congress for Members,
                                       delegates, and the resident commissioner and for payments to widows,
                                       widowers, or heirs of deceased Members. The House Finance Office
                                       maintains the accounting records and conducts the necessary financial
                                       transactions for the Clerk. The Statement of Accountability for Appro-
                                       priations and Other Funds presents a summary of the financial transac-
                                       tions administered by the Clerk.

                                       Appropriated       fund and revolving fund accounts are maintained on a
                                       cash basis.

                                       Receipts are deposited twice weekly through accounts with the U.S.
                                       Treasury.

                                       Unexpended balances of appropriations are withdrawn at the end of the
                                       second fiscal year following the year for which the funds were appropri-
                                       ated. In accordance with 2 USC. 102a, unpaid obligations chargeable to
                                       appropriations so withdrawn are paid from any appropriations for the
                                       same general purpose which are available for disbursement.


Note 2. Funding of                     Appropriations      for fiscal years 1987 through 1989 were authorized as
Allowances and Expenses                follows:

Table 1: Houre Finance Offlco
Approprlatlonr for Flrcal Years 1987   Fircal year                                            Public law                Amount
Through 1989                           1987                                                       99-591           $137,928,000
                                       1987                                                       100-71             38,951,OOO
                                                                                                                             -
                                         Total for 1987                                                              176,879,OOO
                                       1988                                                      100-202             174,797,ooo
                                       1989                                                      100-458             177,163,OOO




Note 3. Lapsed                         This amount is included in the $43,626,648.36 transferred to the general
Appropriations                         fund of the Treasury by a Treasury surplus warrant with an accounting
                                       date of September 30,1989.
                      4




(Bl87OB)                               Page 15                           GAO/AF’MD-99-95   House Finance Office Accountability
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Iillitwl     St;rtvs                                                                                            First-(:lass   Mail
(it*iwral     Ac~01111titrg     Ol’l’iw                                                                      J’os t,agca X Fr*c9 I’ir id
U’irstlirlgt    OII. I).( ‘. 2054X                                                                                       (iA0




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