[From nobody Fri Mar 6 12:33:53 2026 Received: from MW4PR09MB8932.namprd09.prod.outlook.com (::1) by BL1PR09MB11906.namprd09.prod.outlook.com with HTTPS; Sat, 28 Feb 2026 00:33:29 +0000 Received: from CY5PR09CA0021.namprd09.prod.outlook.com (2603:10b6:930:1::13) by MW4PR09MB8932.namprd09.prod.outlook.com (2603:10b6:303:1f8::13) with Microsoft SMTP Server (version=TLS1_2, cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.20.9654.15; Sat, 28 Feb 2026 00:33:08 +0000 Received: from SA2PEPF00002252.namprd09.prod.outlook.com (2603:10b6:930:1:cafe::49) by CY5PR09CA0021.outlook.office365.com (2603:10b6:930:1::13) with Microsoft SMTP Server (version=TLS1_3, cipher=TLS_AES_256_GCM_SHA384) id 15.20.9632.27 via Frontend Transport; Sat, 28 Feb 2026 00:32:54 +0000 Received: from listsmart.osl.state.or.us (159.121.206.199) by SA2PEPF00002252.mail.protection.outlook.com (10.167.242.134) with Microsoft SMTP Server (version=TLS1_2, cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.20.9654.16 via Frontend Transport; Sat, 28 Feb 2026 00:33:07 +0000 Received: from listmart.osl.state.or.us (localhost [127.0.0.1]) by listsmart.osl.state.or.us (Postfix) with ESMTP id 5BAF730042D7; Fri, 27 Feb 2026 16:33:06 -0800 (PST) Received: from BY5PR09CU001.outbound.protection.outlook.com (mail-westusazlp17011011.outbound.protection.outlook.com [40.93.1.11]) by listsmart.osl.state.or.us (Postfix) with ESMTP id 60EF83002C65 for <acfr-contacts-news@omls.oregon.gov>; Fri, 27 Feb 2026 16:33:04 -0800 (PST) Received: from BL1PR09MB11906.namprd09.prod.outlook.com (2603:10b6:208:5ce::13) by DS0PR09MB11571.namprd09.prod.outlook.com (2603:10b6:8:16d::14) with Microsoft SMTP Server (version=TLS1_2, cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.20.9654.14; Sat, 28 Feb 2026 00:33:01 +0000 Received: from BL1PR09MB11906.namprd09.prod.outlook.com ([fe80::9409:1877:86c1:70c8]) by BL1PR09MB11906.namprd09.prod.outlook.com ([fe80::9409:1877:86c1:70c8%3]) with mapi id 15.20.9654.014; Sat, 28 Feb 2026 00:33:00 +0000 From: HAMILTON Robert W * DAS <Robert.W.HAMILTON@das.oregon.gov> To: "acfr-contacts-news@omls.oregon.gov" <acfr-contacts-news@omls.oregon.gov> Subject: [ACFR-contacts-news] FW: Three payroll OAMs placed out for comment - Round 1 of 4 Thread-Topic: [ACFR-contacts-news] FW: Three payroll OAMs placed out for comment - Round 1 of 4 Thread-Index: AQHcqEncuRM2ZV5h+UCpQXjV52//nw== Sender: Acfr-contacts-news <acfr-contacts-news-bounces@omls.oregon.gov> Date: Sat, 28 Feb 2026 00:33:00 +0000 Message-ID: <BL1PR09MB119061F61999399E6317C54AA9370A@BL1PR09MB11906.namprd09.prod.outlook.com> References: <DM8PR09MB7016859554FE96444914E0B1C770A@DM8PR09MB7016.namprd09.prod.outlook.com> List-Help: <mailto:acfr-contacts-news-request@omls.oregon.gov?subject=help> List-Subscribe: <https://omls.oregon.gov/mailman/listinfo/acfr-contacts-news>, <mailto:acfr-contacts-news-request@omls.oregon.gov?subject=subscribe> List-Unsubscribe: <https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Fomls.oregon.gov%2Fmailman%2Foptions%2Facfr-contacts-news&data=05%7C02%7Crobert.w.hamilton%40das.oregon.gov%7Ccd81a665ae6249ba15bf08de7660f194%7Caa3f6932fa7c47b4a0cea598cad161cf%7C0%7C0%7C639078356092623221%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=8pZerfuTnGeGh4KVLE0eGDODUzKMUTzksgOJDW99CKY%3D&reserved=0>, <mailto:acfr-contacts-news-request@omls.oregon.gov?subject=unsubscribe> In-Reply-To: <DM8PR09MB7016859554FE96444914E0B1C770A@DM8PR09MB7016.namprd09.prod.outlook.com> Accept-Language: en-US Content-Language: en-US X-MS-Exchange-Organization-AuthSource: SA2PEPF00002252.namprd09.prod.outlook.com X-MS-Has-Attach: yes X-Auto-Response-Suppress: All X-MS-Exchange-Organization-Network-Message-Id: cd81a665-ae62-49ba-15bf-08de7660f194 X-MS-TNEF-Correlator: X-MS-Exchange-Organization-RecordReviewCfmType: 0 received-spf: Pass (protection.outlook.com: domain of omls.oregon.gov designates 159.121.206.199 as permitted sender) receiver=protection.outlook.com; client-ip=159.121.206.199; helo=listsmart.osl.state.or.us; pr=C x-ms-exchange-organization-originalclientipaddress: 159.121.206.199 x-ms-exchange-organization-originalserveripaddress: 10.167.242.134 x-ms-publictraffictype: Email x-original-to: acfr-contacts-news@omls.oregon.gov delivered-to: acfr-contacts-news@omls.oregon.gov authentication-results: spf=pass (sender IP is 159.121.206.199) smtp.mailfrom=omls.oregon.gov; dkim=fail (signature did not verify) header.d=das.oregon.gov;dmarc=pass action=none header.from=das.oregon.gov; dkim-signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=das.oregon.gov; s=selector1; h=From:Date:Subject:Message-ID:Content-Type:MIME-Version:X-MS-Exchange-SenderADCheck; bh=ODXVoqbM1vB4SW1hM+W7xBmFePmqRq811YpaCr5Wc6Y=; b=VZJhKioLslFYz/Gwq3/85OsulRQG2rmo7Vl7Rde4ebYYwelzsOoD+xzHpwGdF3R4/1iqmV1bp6XNDY9+0oGyRwA8wFRH5EsvCHqqNNKOqSnbafYEH1deIdnriAt38OuGm2kIkn82dyp+p0R8+dJ8IJ1AS0PpuA5E1PCfimNZPfFBI02sa6tNyft7UqdBSmdDCfeF5cOl9X0CtTlvH2NkJpfviEYgkLKCNfpBL4eKEt4LpzaPk1nJ1LUdC8DniZ2Z1hThO/WTiIzjNFwWMGlIJIs0ZXyLpae5fibG3UPCydusQefLlJ5UPGap2REon5iG4QN9uVcTQA2EtBSmo0XozQ== x-forefront-antispam-report: CIP:159.121.206.199; CTRY:US; LANG:en; SCL:1; SRV:; IPV:NLI; SFV:NSPM; H:listsmart.osl.state.or.us; PTR:InfoDomainNonexistent; CAT:NONE; SFS:(13230040)(35042699022)(4022899009)(12012899012)(82310400026)(6049299003)(7149299003)(8096899003)(4076899003)(4053099003)(13003099007); DIR:INB; list-id: Annual Comprehensive Financial Report Contacts News <acfr-contacts-news.omls.oregon.gov> x-mailman-version: 2.1.15 x-beenthere: acfr-contacts-news@omls.oregon.gov errors-to: acfr-contacts-news-bounces@omls.oregon.gov list-archive: <https://omls.oregon.gov/pipermail/acfr-contacts-news/> list-post: <mailto:acfr-contacts-news@omls.oregon.gov> x-ms-exchange-crosstenant-fromentityheader: HybridOnPrem x-ms-exchange-transport-crosstenantheadersstamped: MW4PR09MB8932 x-ms-exchange-crosstenant-id: aa3f6932-fa7c-47b4-a0ce-a598cad161cf x-ms-exchange-crosstenant-originalarrivaltime: 28 Feb 2026 00:33:07.3644 (UTC) x-microsoft-antispam: BCL:0; ARA:13230040|35042699022|4022899009|12012899012|82310400026|6049299003|7149299003|8096899003|4076899003|4053099003|13003099007; x-ms-exchange-transport-endtoendlatency: 00:00:21.7688988 x-eopattributedmessage: 0 x-ms-office365-filtering-correlation-id: cd81a665-ae62-49ba-15bf-08de7660f194 arc-seal: i=1; a=rsa-sha256; s=arcselector10001; d=microsoft.com; cv=none; b=rJkGzBjp3dbV0QZAGFSMVmDhXJNDAXouUQTAngY3zyPBE2JyldIYEXEQ0YmllxwzuwCFYpiSQZN66FCje5Y1ek8QcUw1BYZCVMnY4ESWTgpfSvrhUUuCH/xJ7ImhCXpaJUOGbw4Xw/0lDVSLlprbjkIohNgRLaFClR8y8vIiaSJoVHsjP/x3wOi7KOicPA8PcRut6RS30jK6p+zhAFin2KYGMy+PO54qBbmGNybIbkHpNnpKIUHyoh8FCvPhADoH13sOGqE1VeBaboYeimhqN0xiP9PwUY1LPJdWNjMqEzI/0Nq3Ql+nQe3jm3MgU8KWbwwrRuOiiuo0OyBpx21Uhg== arc-message-signature: i=1; a=rsa-sha256; c=relaxed/relaxed; d=microsoft.com; s=arcselector10001; h=From:Date:Subject:Message-ID:Content-Type:MIME-Version:X-MS-Exchange-AntiSpam-MessageData-ChunkCount:X-MS-Exchange-AntiSpam-MessageData-0:X-MS-Exchange-AntiSpam-MessageData-1; bh=ODXVoqbM1vB4SW1hM+W7xBmFePmqRq811YpaCr5Wc6Y=; b=DhjNETR1ITkRroAWeBAtc+MfNVkchmWYP3+ONTdaXnPIT3yJ55Cy0J6D0jXbEkuUJ5ZZ5sLWZJwBgMqrdCPRnV2MMW0KQ6WHXkwg67eIgjitMOPmIbRwCo3rb0LvCrwOKmsnrda4GIjO96wB3MdETwO4DqJ4+IC8HZYZ1yEVQZN3WEeXn/qewfzUZm2BwD/AyPeOZq4RY4TfPNvKCRz/s8XUIMDDBlEI05oQ2Ms+g1vqeI7I0smw/oFzW3ypTIv7gGSOCer/VYPXj1KPYXRXMiGtqcTs1GwoZpjYc79XbINB9vmcM9W2v9+FGKZIJKf3Ig85S8CWV63B2pQDqMCLXQ== arc-authentication-results: i=1; mx.microsoft.com 1; spf=pass smtp.mailfrom=das.oregon.gov; dmarc=pass action=none header.from=das.oregon.gov; dkim=pass header.d=das.oregon.gov; arc=none x-ms-traffictypediagnostic: BL1PR09MB11906:EE_|DS0PR09MB11571:EE_|SA2PEPF00002252:EE_|MW4PR09MB8932:EE_|BL1PR09MB11906:EE_ x-ms-exchange-crosstenant-network-message-id: cd81a665-ae62-49ba-15bf-08de7660f194 x-originatororg: stateoforegon.onmicrosoft.com x-ms-exchange-processed-by-bccfoldering: 15.20.9654.005 x-ms-exchange-crosstenant-originalattributedtenantconnectingip: TenantId=aa3f6932-fa7c-47b4-a0ce-a598cad161cf; Ip=[159.121.206.199]; Helo=[listsmart.osl.state.or.us] dkim-filter: OpenDKIM Filter v2.11.0 listsmart.osl.state.or.us 60EF83002C65 authentication-results-original: dkim=none (message not signed) header.d=none;dmarc=none action=none header.from=das.oregon.gov; x-microsoft-antispam-untrusted: BCL:0; ARA:13230040|366016|6049299003|8096899003|41050700001; x-microsoft-antispam-message-info-original: 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 x-forefront-antispam-report-untrusted: CIP:255.255.255.255; CTRY:; LANG:en; SCL:1; SRV:; IPV:NLI; SFV:NSPM; H:BL1PR09MB11906.namprd09.prod.outlook.com; PTR:; CAT:NONE; SFS:(13230040)(366016)(6049299003)(8096899003)(41050700001); DIR:INT; x-ms-exchange-transport-crosstenantheadersstripped: SA2PEPF00002252.namprd09.prod.outlook.com x-ms-office365-filtering-correlation-id-prvs: d4003641-14ca-46f7-52f8-08de7660ed44 x-ms-exchange-crosstenant-authas: Anonymous x-ms-exchange-crosstenant-authsource: SA2PEPF00002252.namprd09.prod.outlook.com x-ms-exchange-atpmessageproperties: SA|SL X-Microsoft-Antispam-Mailbox-Delivery: ucf:1; jmr:0; auth:0; dest:C; OFR:CustomRules; ENG:(910005)(944506478)(944626604)(920097)(930201)(20251009189)(140003)(1420198); X-Microsoft-Antispam-Message-Info: =?Windows-1252?Q?caqATQaregKdn3Sx1oMx5lFYN4Y8vsuXE49swF5VIyiwCL8itk/ilhSM?= =?Windows-1252?Q?xrBU/dg7iCQ3jraSxOQ0oavb3QRZ/G9tBb74NflZmpn9018IQAKU3qdS?= =?Windows-1252?Q?DN/oSIklePCZcwwZtk6wcjhjTjIlRseB8+AWC1DCpzdyYzS7j3BpMZPf?= =?Windows-1252?Q?mnx+OcTi5LQma+Il1EQbkVbODxMU/GS0lShYGOHBbkd6VNGiQ1HbASeQ?= =?Windows-1252?Q?oqYzJd01W8/wkCdlVIKHnoF5IogOgK4OihE1P8B5ZGfkX0lWVNPYJz+x?= =?Windows-1252?Q?b8LRPUoKZiuvzD9ZT4jQ8JaR4GFaL/xP7moN7x3T8MgjfMHd5WkccFtB?= =?Windows-1252?Q?tHtgiVMsPaQrVeX0qpUbSzY2fnvt5+FbzaGkV0YLXVbQABvyMq/d9ivN?= =?Windows-1252?Q?bG8DdQBBtlGXIgrowOmHoWp36giDH0WjlIWcM3s69sJhLXHs4I6/rSbf?= =?Windows-1252?Q?r+0JY2lAhLIimEpAiqUszojrMub2G/aDOVFUwzlfq3w+tZXWMOYPH9Pz?= =?Windows-1252?Q?kjLNU4vLtJNO+eQx2hXBFCNQvgr1Qp1dVxDBPta2G+o+E8UewAYUZIA9?= =?Windows-1252?Q?1TX8LdLdczcbCY6ak5sBPybuqcePhgOdtiPQ/RwtlNZOrWGLbprd9xWx?= =?Windows-1252?Q?nLxc69hrC7Nkenbuf1knecpPZQVuq2zNE52yxfnB3XGhPQgR5ff+AI+c?= =?Windows-1252?Q?DYqb9RSVV45GDn4QCNJ62oGn1+B3vKkjpPi+UcH4vNgLF6KwoE/0ZBK5?= =?Windows-1252?Q?2MvQjZIqRO1tKSRsyupjeiBJlLgWNdrDivDhIpaXh6BErj1AwuIZEfVe?= =?Windows-1252?Q?+qBqFIlj6sjo8ltV1Y803XTgBKiAOSRpjs6GUazt6HBaw0nIhCGitdvr?= =?Windows-1252?Q?KKeutamRM1UFRkzowtVgJPiH6NG8sN2ZYolZZslbn+iqVcUaiVwsMSH5?= =?Windows-1252?Q?npA9YvBrBQtcrtfVFmApd9nV6GFZM2F80ZVQYsvbCpIC9FmRvOA5MoT8?= =?Windows-1252?Q?vxTD4gv1URC5vISuO1GB1ahhpMNE6v+Y9DnchCkeJ9gr244ciEX0lwOV?= =?Windows-1252?Q?B2oB1JbF3R6zBtGM8ixpDWQ1bARnCRBY4r5Qr/9YzRTR6Ok09w4WyiSy?= =?Windows-1252?Q?6J+CLABt/KdXjN33GGNMLeHAs9x9bQOu26Nk+8ckL8dgSSPqec7Sbzjq?= =?Windows-1252?Q?Z1zvT8Bq/DOxGzwWH+fWtDHLzbgpWpqw6qL/pVn9ZFcArhJdIenhDpbk?= =?Windows-1252?Q?cfoLwPNmnQtCSPX7OnSCEEN28zh3nEo4r/hK4oty5sp0FJ1lAoh13z1T?= =?Windows-1252?Q?36AbbLkTA0D6+fx+dsU7EndbZqZGFmIl1u4c2VFObO8eYS013+St5W1y?= =?Windows-1252?Q?Yt7YNFimHj+plUcRkMd6/4rvUGtnIrE52/0eAaaZWbGU8grx5vVvjrof?= =?Windows-1252?Q?2y5AZJwMsqMwDEALng2kNL4JvYg5CYgCpBXKxn6nUKOyk7aT7vB2lzH1?= =?Windows-1252?Q?aHCU9dSb6FUrQIEuBVb1NrwXBr+CBUdYKhf9VjAuReXTy0LuM8YczPc3?= =?Windows-1252?Q?cVNMC8HzqRHx+ydWjziRMnBCblphkTqYpmi5jjPTTHvfN3PgCK1nd1hZ?= =?Windows-1252?Q?Xv937hwoFttKoUtkGoTFEW9LclPPvxTwKjeweDozEg/q7BL/Ad7yN0RK?= =?Windows-1252?Q?nu8ZGrlvVQfIlZ1Ij0wTwuX2/YNcEIH2cJa4WZxIUwYR/YEau+VscOdx?= =?Windows-1252?Q?dr28ftQbzwT/u2LH+Q8pJR93VlkVo6/G3hgaNrwCuT6kg1m4BGzXmwbP?= =?Windows-1252?Q?Njs//RdMQhKLbAMJAA2e9oNvIrQNB2GeQecCOGPh5LQm4O58uEYr1Q5a?= =?Windows-1252?Q?sBF6Dl0wwZGpXvA7dRm1sQ+BPhhWT3g9hkT88gGiMByoRm6ExglBBcDG?= =?Windows-1252?Q?8HN2PtwoUoFCItKFGkszu1y233c9zC9ANvjs6rAlQm8qo8tD/m7vDz6r?= =?Windows-1252?Q?rxgESwPxUgYeMmpq8Mhu7cajf3rbugRBhww0BqIVvuFE9jiTfR8Lcxn+?= =?Windows-1252?Q?OD3iBH6r1CWSTgUGTzcAHqF8/K0EjME43y+itBOTStE4Gh7V1ey16NMo?= =?Windows-1252?Q?2rSP13ibUQOtSVX27Kkfe6NVb2VeyquFrpNicg64kCf9o/WspNNfwBUC?= =?Windows-1252?Q?LZH2FIbe9tAZnCHS9A/2L6woveBv9HxZLpby1IYhZKkT2eKk74tVpXFO?= =?Windows-1252?Q?IkBTUJBdCSb/oOwNQx+EkKSwwmY2tmynvsMg9RDHKjT0xSQsV1EG6/vp?= =?Windows-1252?Q?ul16+RMf9YkxNW3VzwMY8rh0GTZIS4aLruqlOE0TaCdq7qeqe8Y26BxU?= =?Windows-1252?Q?WcHW1laepqIoVKnHw03H16z+qHKB6il3laFr5sIMz0bN+FM548Oq56uC?= Content-Type: multipart/mixed; boundary="_007_BL1PR09MB119061F61999399E6317C54AA9370ABL1PR09MB11906na_" MIME-Version: 1.0 --_007_BL1PR09MB119061F61999399E6317C54AA9370ABL1PR09MB11906na_ Content-Type: multipart/related; boundary="_006_BL1PR09MB119061F61999399E6317C54AA9370ABL1PR09MB11906na_"; type="multipart/alternative" --_006_BL1PR09MB119061F61999399E6317C54AA9370ABL1PR09MB11906na_ Content-Type: multipart/alternative; boundary="_000_BL1PR09MB119061F61999399E6317C54AA9370ABL1PR09MB11906na_" --_000_BL1PR09MB119061F61999399E6317C54AA9370ABL1PR09MB11906na_ Content-Type: text/plain; charset="Windows-1252" Content-Transfer-Encoding: quoted-printable Good afternoon ACFR Contacts, Please see the message below about three payroll OAMs that have been placed= out-for-comment. Please email your feedback to OSPS.OAM@das.oregon.gov<mai= lto:osps.oam@das.oregon.gov> by Friday, March 13. Thanks and have a great weekend! Rob Robert W. Hamilton, CPA State Controller 971-719-3031 From: OAM Osps * DAS <OSPS.OAM@DAS.oregon.gov> Sent: Friday, February 27, 2026 4:14 PM To: osps-news@omls.oregon.gov Cc: HAMILTON Robert W * DAS <Robert.W.HAMILTON@das.oregon.gov>; FLORES Fabi= ola * DAS <Fabiola.FLORES@das.oregon.gov> Subject: Three payroll OAMs placed out for comment - Round 1 of 4 Good afternoon, We have placed three Oregon Accounting Manual (OAM) payroll policies as out= -for-comment and we=92re seeking agency feedback on them. We are currently = in the process of updating 12 OAMs, and this is the first of four rounds of= OAMs that we are seeking feedback on. Our goal is to send out 3 OAMs each = week for the next 4 weeks. The three OAMs are listed below along with a description of the most impact= ful changes, which I=92m adding in lieu of a track changes document. Given = the changes in format that have occurred, the track changes document is cha= llenging to follow in my opinion. However, if you would like a copy, we are= happy to share it directly with you. * 45.05.00 Payroll: Regular Paydays<https://www.oregon.gov/das/Financ= ial/Acctng/Documents/45.05.00%20Regular%20Pay%20Days-Final%20Draft.pdf> * Definitions: Update definition to include the exception of December= payroll, which will be paid on the first banking day in January. * Applicability section: Added language from OAM .01.05.00 to section= to clarify that =93If any provisions of OAM policies or procedures conflic= t with bargaining agreements, the provisions of bargaining agreements would= supersede OAM guidance.=94 * Section 101: Updated by adding language from OAM 45.07.00 Section 1= 08, to further clarify payroll run 1 and 2. * Section 105: New language for 105. Added language from ORS 652.120 = regarding unpaid wages. Updated section numbers. * Section 106: Language was updated to align with current practices w= ithin Workday Payroll and takes into consideration that not all agencies ut= ilize Workday. * Updates OAM format and verified references/authorities. * Updates language to include Workday Payroll Services and replace OS= PS Statewide Payroll Calendar with Workday Payroll System Processing Calend= ar. * 45.06.00 Payroll: Sick Leave at Retirement<https://www.oregon.gov/d= as/Financial/Acctng/Documents/45.06.00%20Sick%20Leave%20at%20Retirement-Fin= al%20Draft.pdf> * Exclusions and Special Situations: Added an exclusion to the policy= for Oregon Public Service Retirement Plan (OPSRP) Retirees under ORS Chapt= er 238A with a reference OAM policy 60.000.01. * Definitions: Added definition for =93employer agency=94 to provide = clarity to the policy. * Updates OAM format and verified references/authorities. * Replaced =93employing agency=94 with =93employer agency.=94 * Changed =91Sick Leave Balance Expiration=92 header to =93Dispositio= n of Sick Leave Upon Retirement=94 * Section 101: Included clarifying language to explain upon retiremen= t, the employee=92s unused sick leave will be considered =93used=94, for em= ployees who receive retirement under full formula, money match, and formula= plus annuity calculations. OPSRP exclusions noted above. * Section 102: Added clarifying language for PERS retirees described = in .101. No hours may be restored to Tier 1 and Tier 2. OPSRP exclusion not= ed. * Section 103: Language was updated to reflect Workday Payroll rather= than OSPA. * Section 104: Language was updated to align with current requirement= s of an employer agency if a benefit was paid incorrectly to a rehired reti= ree. * Applicability section: Added language from OAM .01.05.00 to section= to clarify that =93If any provisions of OAM policies or procedures conflic= t with bargaining agreements, the provisions of bargaining agreements would= supersede OAM guidance.=94 * 45.10.00 Payroll: Voluntary Deductions<https://www.oregon.gov/das/F= inancial/Acctng/Documents/45.10.00%20Voluntary%20Deductions-Final%20Draft.p= df> * Renumbered the policy and added applicable section headers. * Updated language in the policy to include updated procedures for Wo= rkday Division, processes, and procedures. * Section 103: Language added to clarify =93this is not an agency res= ponsibility.=94 * Section 104: Language updated to add that the Workday Payroll Syste= m Division will =93reach out to the State Controller for their approval=94. * Section107: Language to add clarification stating the funds recipie= nt or employee must provide written authorization for voluntary deductions. * Removed language stating the code and description of the code would= be added to the OSPS Reference Manual appendix (prior Section 104). * Updates OAM format and verified references/authorities. * Added language from OAM .01.05.00 to Applicability section to clari= fy that =93If any provisions of OAM policies or procedures conflict with ba= rgaining agreements, the provisions of bargaining agreements would supersed= e OAM guidance.=94 * Applicability Section: Added language from OAM .01.05.00 to section= to clarify that =93If any provisions of OAM policies or procedures conflic= t with bargaining agreements, the provisions of bargaining agreements would= supersede OAM guidance.=94 While the links above directly take you to those OAMs, they can also be = found at the OAM website<https://www.oregon.gov/das/Financial/Acctng/Pages/= OAM.aspx>. Those changes listed above are what I believe the highlights to be, but = I=92m hoping you=92ll review the proposed OAMs in their entirety when provi= ding feedback. The comment period for these three OAMs closes at the end of the day on = Friday, March 13. Please email your feedback to us at OSPS.OAM@das.oregon.g= ov<mailto:osps.oam@das.oregon.gov> Thank you so much for engaging with us in this process! Tim Timothy M. Lowry Oregon Statewide Payroll Services Manager Chief Financial Office | Office of the State Controller 971-718-4230 http://www.oregon.gov/DAS/Financial/Payroll<https://www.oregon.gov/DAS/F= inancial/Payroll/Pages/index.aspx> Pronouns: he, him, his --_000_BL1PR09MB119061F61999399E6317C54AA9370ABL1PR09MB11906na_ Content-Type: text/html; charset="Windows-1252" Content-ID: <08F5A1FA1C80054D8FEBB1415173E350@namprd09.prod.outlook.com> Content-Transfer-Encoding: quoted-printable <html xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:o=3D"urn:schemas-micr= osoft-com:office:office" xmlns:w=3D"urn:schemas-microsoft-com:office:word" = xmlns:m=3D"http://schemas.microsoft.com/office/2004/12/omml" xmlns=3D"http:= //www.w3.org/TR/REC-html40"> <head> <meta http-equiv=3D"Content-Type" content=3D"text/html; charset=3DWindows-1= 252"> <meta name=3D"Generator" content=3D"Microsoft Word 15 (filtered medium)"> <!--[if !mso]><style>v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style><![endif]--><style><!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4;} @font-face {font-family:Aptos;} @font-face {font-family:Roboto; panose-1:2 0 0 0 0 0 0 0 0 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0in; font-size:12.0pt; font-family:"Aptos",sans-serif; mso-ligatures:standardcontextual;} a:link, span.MsoHyperlink {mso-style-priority:99; color:#467886; text-decoration:underline;} p.xmsonormal, li.xmsonormal, div.xmsonormal {mso-style-name:x_msonormal; margin:0in; font-size:12.0pt; font-family:"Aptos",sans-serif;} span.xnormaltextrun {mso-style-name:x_normaltextrun;} span.xeop {mso-style-name:x_eop;} span.EmailStyle22 {mso-style-type:personal-reply; font-family:"Aptos",sans-serif; color:#1F497D;} .MsoChpDefault {mso-style-type:export-only; font-size:10.0pt; mso-ligatures:none;} @page WordSection1 {size:8.5in 11.0in; margin:1.0in 1.0in 1.0in 1.0in;} div.WordSection1 {page:WordSection1;} /* List Definitions */ @list l0 {mso-list-id:197278215; mso-list-template-ids:-1155506094;} @list l0:level1 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l0:level2 {mso-level-number-format:bullet; mso-level-text:o; mso-level-tab-stop:1.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:"Courier New"; mso-bidi-font-family:"Times New Roman";} @list l0:level3 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:1.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l0:level4 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:2.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l0:level5 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:2.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l0:level6 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:3.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l0:level7 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:3.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l0:level8 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:4.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l0:level9 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:4.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l1 {mso-list-id:435250858; mso-list-template-ids:-1287479180;} @list l1:level1 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l1:level2 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:1.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l1:level3 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:1.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l1:level4 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:2.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l1:level5 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:2.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l1:level6 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:3.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l1:level7 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:3.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l1:level8 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:4.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l1:level9 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:4.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l2 {mso-list-id:752629404; mso-list-template-ids:-1909444818;} @list l2:level1 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l2:level2 {mso-level-number-format:bullet; mso-level-text:o; mso-level-tab-stop:1.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:"Courier New"; mso-bidi-font-family:"Times New Roman";} @list l2:level3 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:1.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l2:level4 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:2.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l2:level5 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:2.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l2:level6 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:3.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l2:level7 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:3.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l2:level8 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:4.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l2:level9 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:4.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l3 {mso-list-id:1410153476; mso-list-template-ids:1631898822;} @list l3:level1 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l3:level2 {mso-level-number-format:bullet; mso-level-text:o; mso-level-tab-stop:1.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:"Courier New"; mso-bidi-font-family:"Times New Roman";} @list l3:level3 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:1.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l3:level4 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:2.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l3:level5 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:2.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l3:level6 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:3.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l3:level7 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:3.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l3:level8 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:4.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l3:level9 {mso-level-number-format:bullet; mso-level-text:\F0B7; mso-level-tab-stop:4.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} ol {margin-bottom:0in;} ul {margin-bottom:0in;} --></style><!--[if gte mso 9]><xml> <o:shapedefaults v:ext=3D"edit" spidmax=3D"1027" /> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext=3D"edit"> <o:idmap v:ext=3D"edit" data=3D"1" /> </o:shapelayout></xml><![endif]--> </head> <body lang=3D"EN-US" link=3D"#467886" vlink=3D"#96607D" style=3D"word-wrap:= break-word"> <div class=3D"WordSection1"> <p class=3D"MsoNormal"><span style=3D"color:#1F497D">Good afternoon ACFR Co= ntacts,<o:p></o:p></span></p> <p class=3D"MsoNormal"><span style=3D"color:#1F497D"><o:p> </o:p></spa= n></p> <p class=3D"MsoNormal"><span style=3D"color:#1F497D">Please see the message= below about three payroll OAMs that have been placed out-for-comment. Plea= se email your feedback to </span><span style=3D"color:black"><a href=3D"mailto:osps.oam@das.oregon.go= v">OSPS.OAM@das.oregon.gov</a> </span><span style=3D"color:#1F497D">by Friday, March 13. <o:p></o:p></span= ></p> <p class=3D"MsoNormal"><span style=3D"color:#1F497D"><o:p> </o:p></spa= n></p> <p class=3D"MsoNormal"><span style=3D"color:#1F497D">Thanks and have a grea= t weekend!<o:p></o:p></span></p> <p class=3D"MsoNormal"><span style=3D"color:#1F497D"><o:p> </o:p></spa= n></p> <p class=3D"MsoNormal"><span style=3D"color:#1F497D">Rob<o:p></o:p></span><= /p> <p class=3D"MsoNormal"><span style=3D"color:#1F497D"><o:p> </o:p></spa= n></p> <div> <p class=3D"MsoNormal"><b><span style=3D"color:#1F497D;mso-ligatures:none">= Robert W. Hamilton, CPA <o:p></o:p></span></b></p> <p class=3D"MsoNormal"><span style=3D"font-size:11.0pt;color:#1F497D;mso-li= gatures:none">State Controller</span><span style=3D"font-size:16.0pt;color:= #1F497D;mso-ligatures:none"><o:p></o:p></span></p> <p class=3D"MsoNormal"><span style=3D"font-size:11.0pt;color:#1F497D;mso-li= gatures:none">971-719-3031</span><span style=3D"color:#1F497D"><o:p></o:p><= /span></p> </div> <p class=3D"MsoNormal"><span style=3D"color:#1F497D"><o:p> </o:p></spa= n></p> <div> <div style=3D"border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in = 0in 0in"> <p class=3D"MsoNormal"><b><span style=3D"font-size:11.0pt;font-family:&quot= ;Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style= =3D"font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatur= es:none"> OAM Osps * DAS <OSPS.OAM@DAS.oregon.gov> <br> <b>Sent:</b> Friday, February 27, 2026 4:14 PM<br> <b>To:</b> osps-news@omls.oregon.gov<br> <b>Cc:</b> HAMILTON Robert W * DAS <Robert.W.HAMILTON@das.oregon.gov>= ; FLORES Fabiola * DAS <Fabiola.FLORES@das.oregon.gov><br> <b>Subject:</b> Three payroll OAMs placed out for comment - Round 1 of 4<o:= p></o:p></span></p> </div> </div> <p class=3D"MsoNormal"><o:p> </o:p></p> <p class=3D"xmsonormal"><span style=3D"color:black">Good afternoon,</span><= o:p></o:p></p> <p class=3D"xmsonormal"><span style=3D"color:black"> </span><o:p></o:p= ></p> <p class=3D"xmsonormal"><span style=3D"color:black">We have placed three Or= egon Accounting Manual (OAM) payroll policies as out-for-comment and we=92r= e seeking agency feedback on them. We are currently in the process of updat= ing 12 OAMs, and this is the first of four rounds of OAMs that we are seeking feedback on. Our goal is to send o= ut 3 OAMs each week for the next 4 weeks.<o:p></o:p></span></p> <p class=3D"xmsonormal"><span style=3D"color:black"><o:p> </o:p></span= ></p> <p class=3D"xmsonormal"><span style=3D"color:black">The three OAMs are list= ed below along with a description of the most impactful changes, which I=92= m adding in lieu of a track changes document. Given the changes in format t= hat have occurred, the track changes document is challenging to follow in my opinion. However, if you would like a copy,= we are happy to share it directly with you.</span><o:p></o:p></p> <p class=3D"xmsonormal"><span style=3D"color:black"> </span><o:p></o:p= ></p> <ul style=3D"margin-top:0in" type=3D"disc"> <li class=3D"xmsonormal" style=3D"color:#156082;mso-list:l0 level1 lfo1"><i= ><a href=3D"https://www.oregon.gov/das/Financial/Acctng/Documents/45.05.00%= 20Regular%20Pay%20Days-Final%20Draft.pdf">45.05.00 Payroll: Regular Paydays= </a></i><o:p></o:p></li><ul style=3D"margin-top:0in" type=3D"circle"> <li class=3D"xmsonormal" style=3D"color:black;mso-list:l0 level2 lfo1"><spa= n class=3D"xnormaltextrun"><span style=3D"background:white">Definitions: Up= date definition to include the exception of December payroll, which will be= paid on the first banking day in January.</span></span><span class=3D"xeop= "><span style=3D"background:white"> </span></span><o:p></o:p></li><li = class=3D"xmsonormal" style=3D"mso-list:l0 level2 lfo1"><a name=3D"x__Hlk223= 012620"></a><a name=3D"x__Hlk223011463"></a><span style=3D"mso-bookmark:x__= Hlk223012620"><span style=3D"color:black">Applicability section: Added lang= uage from OAM .01.05.00 to section to clarify that =93<i>If any provisions of OAM policies or procedures conflict w= ith bargaining agreements, the provisions of bargaining agreements would su= persede OAM guidance.=94</i> </span></span><span style=3D"mso-bookmark= :x__Hlk223012620"></span><o:p></o:p></li><li class=3D"xmsonormal" style=3D"= color:black;mso-list:l0 level2 lfo1"><span class=3D"xnormaltextrun"><span s= tyle=3D"background:white">Section 101: Updated by adding language from OAM = 45.07.00 Section 108, to further clarify</span></span><span class=3D"xnorma= ltextrun"> payroll run 1 and 2. </span><span class=3D"xeop"><span style=3D"background:white"= > </span></span><o:p></o:p></li><li class=3D"xmsonormal" style=3D"colo= r:black;mso-list:l0 level2 lfo1">Section 105: New language for 105. Added l= anguage from ORS 652.120 regarding unpaid wages. Updated sec= tion numbers.<o:p></o:p></li><li class=3D"xmsonormal" style=3D"color:black;= mso-list:l0 level2 lfo1">Section 106: Language was updated to ali= gn with current practices within Workday Payroll and takes into consid= eration that not all agencies utilize Workday.  <o:p></= o:p></li><li class=3D"xmsonormal" style=3D"color:black;mso-list:l0 level2 l= fo1"><a name=3D"x__Hlk223011423">Updates OAM format and verified references= /authorities.</a><o:p></o:p></li><li class=3D"xmsonormal" style=3D"color:bl= ack;mso-list:l0 level2 lfo1">Updates language to include Workday Payroll Se= rvices and replace OSPS Statewide Payroll Calendar with Workday Payroll Sys= tem Processing Calendar.<o:p></o:p></li></ul> </ul> <p class=3D"xmsonormal"><span style=3D"color:black"> </span><o:p></o:p= ></p> <ul style=3D"margin-top:0in" type=3D"disc"> <li class=3D"xmsonormal" style=3D"color:#156082;mso-list:l1 level1 lfo2"><i= ><a href=3D"https://www.oregon.gov/das/Financial/Acctng/Documents/45.06.00%= 20Sick%20Leave%20at%20Retirement-Final%20Draft.pdf">45.06.00 Payroll: = Sick Leave at Retirement</a></i><o:p></o:p></li></ul> <ul style=3D"margin-top:0in" type=3D"disc"> <ul style=3D"margin-top:0in" type=3D"circle"> <li class=3D"xmsonormal" style=3D"color:black;mso-list:l2 level2 lfo3"><spa= n class=3D"xnormaltextrun"><span style=3D"background:white">Exclusions and = Special Situations: Added</span></span><span class=3D"xnormaltextrun">&nbsp= ;an exclusion to the policy for Oregon Public Service Retirement Plan (OPSRP) Retirees under ORS Chapter 238A with a refere= nce OAM policy 60.000.01.</span><span class=3D"xeop"><span style=3D"ba= ckground:white"> </span></span><o:p></o:p></li><li class=3D"xmsonormal= " style=3D"mso-list:l2 level2 lfo3"><span class=3D"xnormaltextrun"><span st= yle=3D"color:black;background:white">Definitions: Added definition for</spa= n></span><span class=3D"xnormaltextrun"><span style=3D"color:black"> = =93</span></span><span style=3D"color:black">employer agency=94 to provide clarity to the policy.</span><o:p></o:p></li><li= class=3D"xmsonormal" style=3D"color:black;mso-list:l2 level2 lfo3">Updates= OAM format and verified references/authorities.<o:p></o:p></li><li class= =3D"xmsonormal" style=3D"color:black;mso-list:l2 level2 lfo3">Replaced&nbsp= ;=93employing agency=94 with =93employer agency.=94<o:p></o:p></l= i><li class=3D"xmsonormal" style=3D"color:black;mso-list:l2 level2 lfo3">Ch= anged =91Sick Leave Balance Expiration=92 header to =93Disposition of Sick = Leave Upon Retirement=94 <o:p></o:p></li><li class=3D"xmsonormal" styl= e=3D"color:black;mso-list:l2 level2 lfo3">Section 101: Included c= larifying language to explain upon retirement, the empl= oyee=92s unused sick leave will be considered =93used=94, fo= r employees who receive retirement under full formula, money match, and formula plus annuity calculations. OPSRP exclusions noted = above.  <o:p></o:p></li><li class=3D"xmsonormal" style=3D"color:b= lack;mso-list:l2 level2 lfo3">Section 102: Added clarifying language for PE= RS retirees described in .101. No hours may be restored to Tier 1 and Tier = 2. OPSRP exclusion noted. <o:p></o:p></li><li class=3D"xmsonormal" sty= le=3D"color:black;mso-list:l2 level2 lfo3">Section 103: Language = was updated to reflect Workday Payroll rather than OSPA. <o:= p></o:p></li><li class=3D"xmsonormal" style=3D"color:black;mso-list:l2 leve= l2 lfo3">Section 104: Language was updated to align with current&= nbsp;requirements of an employer agency if a benefit was pai= d incorrectly to a rehired retiree.  <o:p></o:p></li><li class=3D= "xmsonormal" style=3D"color:black;mso-list:l2 level2 lfo3">Applicability se= ction: Added language from OAM .01.05.00 to section to clarify that = =93<i>If any provisions of OAM policies or procedures conflict with bargain= ing agreements, the provisions of bargaining agreements would supersede OAM guidance.=94</i> <o:p></o:p= ></li></ul> </ul> <p class=3D"xmsonormal"><span style=3D"color:black"> </span><o:p></o:p= ></p> <ul style=3D"margin-top:0in" type=3D"disc"> <li class=3D"xmsonormal" style=3D"color:#156082;mso-list:l3 level1 lfo4"><i= ><a href=3D"https://www.oregon.gov/das/Financial/Acctng/Documents/45.10.00%= 20Voluntary%20Deductions-Final%20Draft.pdf">45.10.00 Payroll: Voluntar= y Deductions</a></i><o:p></o:p></li><ul style=3D"margin-top:0in" type=3D"ci= rcle"> <li class=3D"xmsonormal" style=3D"color:black;mso-list:l3 level2 lfo4">Renu= mbered the policy and added applicable section headers.  <o:p></o= :p></li><li class=3D"xmsonormal" style=3D"color:black;mso-list:l3 level2 lf= o4">Updated language in the policy to include updated procedures for Workda= y Division, processes, and procedures.  <o:p></o:p></li><li class= =3D"xmsonormal" style=3D"color:black;mso-list:l3 level2 lfo4">Section 103: = Language added to clarify =93this is not an agency responsibility.=94 = <o:p></o:p></li><li class=3D"xmsonormal" style=3D"color:black;mso-list:l3 l= evel2 lfo4">Section 104: Language updated to add that the Workday&nbsp= ;Payroll System Division will =93reach out to the State Controlle= r for their approval=94. <o:p></o:p></li><li class=3D"xmsonormal"= style=3D"color:black;mso-list:l3 level2 lfo4">Section107: Language&nb= sp;to add clarification stating the funds recipient or&= nbsp;employee must provide written authorization for voluntary deducti= ons.   <o:p></o:p></li><li class=3D"xmsonormal" style=3D"col= or:black;mso-list:l3 level2 lfo4">Removed language stating the co= de and description of the code would be added to the OSPS Reference Manual = appendix (prior Section 104). <o:p></o:p></li><li class=3D"xmsonormal"= style=3D"color:black;mso-list:l3 level2 lfo4">Updates OAM format and verif= ied references/authorities.<o:p></o:p></li><li class=3D"xmsonormal" style= =3D"color:black;mso-list:l3 level2 lfo4">Added language from OAM .01.05.00 = to Applicability section to clarify that =93If any provisions of OAM p= olicies or procedures conflict with bargaining agreements, the provisions o= f bargaining agreements would supersede OAM guidance.=94 <o:p></o:p></li><li class= =3D"xmsonormal" style=3D"color:black;mso-list:l3 level2 lfo4">Applicability= Section: Added language from OAM .01.05.00 to section to clarify that&nbsp= ;=93<i>If any provisions of OAM policies or procedures conflict with bargai= ning agreements, the provisions of bargaining agreements would supersede OAM guidance.=94</i> <o:p></o:p= ></li></ul> </ul> <p class=3D"xmsonormal"><span style=3D"color:black"> </span><o:p></o:p= ></p> <p class=3D"xmsonormal"><span style=3D"color:black">While the links above d= irectly take you to those OAMs, they can also be found at the <a href= =3D"https://www.oregon.gov/das/Financial/Acctng/Pages/OAM.aspx">OAM website= </a>.</span><o:p></o:p></p> <p class=3D"xmsonormal"><span style=3D"color:black"> </span><o:p></o:p= ></p> <p class=3D"xmsonormal"><span style=3D"color:black">Those changes listed ab= ove are what I believe the highlights to be, but I=92m hoping you=92ll revi= ew the proposed OAMs in their entirety when providing feedback.</span><o:p>= </o:p></p> <p class=3D"xmsonormal"><span style=3D"color:black"> </span><o:p></o:p= ></p> <p class=3D"xmsonormal"><span style=3D"color:black">The comment period for = these three OAMs closes at the end of the day on <u>Friday, March 13</= u>. Please email your feedback to us at <a href=3D"mailto:osps.oam@das.oregon.gov">OSPS.OAM@das.oregon.gov</a> </sp= an><o:p></o:p></p> <p class=3D"xmsonormal"> <o:p></o:p></p> <p class=3D"xmsonormal">Thank you so much for engaging with us in this proc= ess!<o:p></o:p></p> <p class=3D"MsoNormal"><o:p> </o:p></p> <p class=3D"MsoNormal"><span style=3D"font-family:Roboto">Tim<o:p></o:p></s= pan></p> <p class=3D"MsoNormal"><span style=3D"font-family:Roboto"><o:p> </o:p>= </span></p> <p class=3D"MsoNormal"><!--[if gte vml 1]><v:shapetype id=3D"_x0000_t75" co= ordsize=3D"21600,21600" o:spt=3D"75" o:preferrelative=3D"t" path=3D"m@4@5l@= 4@11@9@11@9@5xe" filled=3D"f" stroked=3D"f"> <v:stroke joinstyle=3D"miter" /> <v:formulas> <v:f eqn=3D"if lineDrawn pixelLineWidth 0" /> <v:f eqn=3D"sum @0 1 0" /> <v:f eqn=3D"sum 0 0 @1" /> <v:f eqn=3D"prod @2 1 2" /> <v:f eqn=3D"prod @3 21600 pixelWidth" /> <v:f eqn=3D"prod @3 21600 pixelHeight" /> <v:f eqn=3D"sum @0 0 1" /> <v:f eqn=3D"prod @6 1 2" /> <v:f eqn=3D"prod @7 21600 pixelWidth" /> <v:f eqn=3D"sum @8 21600 0" /> <v:f eqn=3D"prod @7 21600 pixelHeight" /> <v:f eqn=3D"sum @10 21600 0" /> </v:formulas> <v:path o:extrusionok=3D"f" gradientshapeok=3D"t" o:connecttype=3D"rect" /> <o:lock v:ext=3D"edit" aspectratio=3D"t" /> </v:shapetype><v:shape id=3D"Picture_x0020_1" o:spid=3D"_x0000_s1026" type= =3D"#_x0000_t75" alt=3D"A picture containing logo Description auto= matically generated" style=3D'position:absolute;margin-left:-16.5pt;margin-= top:-35.4pt;width:88.5pt;height:88.5pt;z-index:251659264;visibility:visible= ;mso-wrap-style:square;mso-width-percent:0;mso-height-percent:0;mso-wrap-di= stance-left:9pt;mso-wrap-distance-top:0;mso-wrap-distance-right:9pt;mso-wra= p-distance-bottom:0;mso-position-horizontal:absolute;mso-position-horizonta= l-relative:text;mso-position-vertical:absolute;mso-position-vertical-relati= ve:text;mso-width-percent:0;mso-height-percent:0;mso-width-relative:page;ms= o-height-relative:page'> <v:imagedata src=3D"cid:image001.jpg@01DCA7FE.E0E86290" o:title=3D"A pictur= e containing logo Description automatically generated" /> <w:wrap type=3D"square"/> </v:shape><![endif]--><![if !vml]><img width=3D"118" height=3D"118" style= =3D"width:1.2333in;height:1.2333in" src=3D"cid:image002.jpg@01DCA806.BB8A5E= B0" align=3D"left" hspace=3D"12" alt=3D"A picture containing logo Description automatically generated" v:shapes=3D"Picture_x0020_1"><![endif]= ><b><span style=3D"font-family:Roboto;mso-ligatures:none">Timothy M. Lowry<o:p></o:p></span></b></p> <p class=3D"MsoNormal"><span style=3D"font-size:11.0pt;font-family:Roboto;c= olor:#353535;mso-ligatures:none">Oregon Statewide Payroll Services Manager<= /span><span style=3D"font-size:16.0pt;font-family:Roboto;color:#353535;mso-= ligatures:none"><o:p></o:p></span></p> <p class=3D"MsoNormal"><span style=3D"font-size:11.0pt;font-family:Roboto;m= so-ligatures:none">Chief Financial Office | Office of the State Controller<= /span><span style=3D"font-size:16.0pt;font-family:Roboto;mso-ligatures:none= "><o:p></o:p></span></p> <p class=3D"MsoNormal"><span style=3D"font-size:11.0pt;font-family:Roboto;m= so-ligatures:none">971-718-4230<o:p></o:p></span></p> <p class=3D"MsoNormal" style=3D"margin-left:13.5pt;text-indent:-13.5pt"><sp= an style=3D"font-size:10.0pt;font-family:Roboto;mso-ligatures:none"><a href= =3D"https://www.oregon.gov/DAS/Financial/Payroll/Pages/index.aspx"><span st= yle=3D"color:blue">http://www.oregon.gov/DAS/Financial/Payroll</span></a></= span><u><span style=3D"font-size:10.0pt;color:blue"><o:p></o:p></span></u><= /p> <p class=3D"MsoNormal"><i><span style=3D"font-size:10.0pt;font-family:Robot= o;mso-ligatures:none">Pronouns: he, him, his</span><o:p></o:p></i></p> <p class=3D"MsoNormal"><o:p> </o:p></p> </div> </body> </html> --_000_BL1PR09MB119061F61999399E6317C54AA9370ABL1PR09MB11906na_-- --_006_BL1PR09MB119061F61999399E6317C54AA9370ABL1PR09MB11906na_ Content-Type: image/jpeg; name="image001.jpg" Content-Description: image001.jpg Content-Disposition: attachment; filename="image001.jpg"; size=26726; creation-date="Sat, 28 Feb 2026 00:13:31 GMT"; modification-date="Fri, 06 Mar 2026 20:33:47 GMT" Content-ID: <image001.jpg@01DCA7FE.E0E86290> Content-Transfer-Encoding: base64 /9j/4AAQSkZJRgABAQEA3ADcAAD/2wBDAAIBAQEBAQIBAQECAgICAgQDAgICAgUEBAMEBgUGBgYF BgYGBwkIBgcJBwYGCAsICQoKCgoKBggLDAsKDAkKCgr/2wBDAQICAgICAgUDAwUKBwYHCgoKCgoK CgoKCgoKCgoKCgoKCgoKCgoKCgoKCgoKCgoKCgoKCgoKCgoKCgoKCgoKCgr/wAARCAEPAQ8DASIA AhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQA AAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3 ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWm p6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEA AwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSEx BhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElK U1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3 uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwD9+KKC cDOK5DWfj/8AA3w5qs+heIfjF4Xsb61k2XNnea/bRyxN/dZWcFT7EVmaHX0Vw/8Aw0x+zp/0Xjwb /wCFNa//AByj/hpj9nT/AKLz4N/8Ka1/+OU+VgdxRXGw/tEfAO5Cm1+NnhOTd93y/Edqc/8AkStb TfiZ8O9ZTzNI8d6PdKejW+qRPn8mpAblFQxX9rOu+CVXU8gowOak81c0AOopA2e1LQAUUUUAFFFF ABRRRQAUUUUAFFNklWJdzdAMmsnwx4+8FeNVuH8H+LdN1ZbWbyro6bfRz+TJ3RthO1vY80AbFFFF ABRRRQAUUUUAFFBqteatYadaSX+o3UdvbwoXlmnkCKijqSTwAKALNFfFf7Sv/BwR/wAEr/2YtUuv Dnin9oyLxBq9lIUuNK8GWEmpSKw6r5iYhz9ZK+c4v+Dv3/gnLJrX2Gb4M/GFLPdt+3HQ9N4GfvFB f5x39fbPFAH6wUV8bfsx/wDBfH/glv8AtUapZ+GvBH7Sdpo+sXzBLfR/F9nJpkzOTgKGlHlE+wc5 r7DtL+0voEubK4SaORQ0ckbBlZSMggjqCKAJqKAcjNFAARkYNfyF/wDBbh3H/BWL47KJG48dTfxf 9M46/r0PSv5Cv+C3P/KWP47f9j1N/wCi46qIHyz5smf9c3/fRoMsnTzm/wC+jX7Kf8Gx/wDwTX/Y p/bj+AnxM8W/tSfAvT/FmoaH4wtrTS7q8up4zBC1oHZB5TrkFsnmv03l/wCDe/8A4JCSptP7Geij 3XVL0f8AtaquB/Jr51wBj7RJ/wB/DVi21zWrD/jz1q7h9PKuWX+Rr+rLUv8Ag3P/AOCP2qReW/7I 9rDn+K18Q6hGf0nri/FX/Brf/wAEjvEdu8OnfCzxRozMPll0zxldFk+nnGQfmDSugP5tfAv7Vv7T /wAMLuO9+HP7R3jrQpo/9W2k+LLy32/98SAV9OfBb/g4j/4Ky/BR4Y1/aauvFVrCR/ovjLT4tQ3D 0MjASH6781+nPxb/AODOv9krXPMufgp+074+8OzNysGuW1pqUI9vkSFxz7mvjb9qv/g07/b4+DWi 3Hij4B+KfDvxQtLcEtpljL/Z+oso5ysdwRG59hIG9AaXugfVX7D/APwd3fDPxfPZ+DP26Pg3N4Wu pGVG8W+Ema5sSf70tu582IepVpPoK/XP4GftB/Bn9pT4fWXxU+BHxN0fxV4f1Bc2+qaLfJPHu7o2 0/I46FGAZTwQK/i4+J/wk+KPwQ8ZXnw9+Mfw/wBW8M65YvtutL1qxe3mjP8AuuBkehHB7GvT/wBh f/gol+1H/wAE8fijb/Ej9nf4gXNnAbhG1jw7cyM+n6rECN0c0WccjgOMOvY0PyA/stVgw3KaK+U/ +CVv/BVv4D/8FQvg5/wmfw9mj0fxVpKqnizwXcXG640yQ9HBIHmwvg7ZAMdjgjFfVgIPQ1IBRRRQ AUUUUAFBOOaKbJnZ1oA+S/8Agtd+3jb/APBP39gXxZ8WdJdG8T6xD/YXhC3aTaTfXKsgm9xCm+Yj v5YHGc1+Kn/BsF/wUJvf2d/25bj4A/EfWnbw58YsW32ieXIt9aUl7eUkn/lpmSI+peP0qv8A8HQ/ 7fX/AA1F+2yn7OXgvVZG8K/CWOSwmVZP3d1q8hBuZMDrsASIH1R+zc/mv4Y8S6/4J8Raf4v8L6lL Z6lpd5Fd6feQth4Zo2Do49wQDVpaAf3HxEleTmnV88/8Euf209K/b3/Yl8E/tGW7Qrqmoaatr4nt YW4ttUhGy4QDsC4LKDztda+hqgAooooAKKKD0oA5v4s/FPwV8FPhxrnxZ+JOvw6X4f8ADumTX+r6 hcNhIII13M3vwOB3JwOa/mB/4K8f8F4v2hv+Ch/jXVvhv8NNd1Dwf8IYLpotO8P2U5in1eNThZ71 1OWLY3CHOxcgHcRur7w/4O9f22NU8L+B/BP7DXg3WpoJPEefEPixLeQqJLONzHbwP6hpVkfb/wBM lPoa/D74D/BL4h/tH/F7w58CvhTorah4h8UapFp+l2q8AyOfvMf4VUZYt0ABPaqj3A5Mxru2r97P 5mrknh3xCln/AGjLoN6tv0W4Nq4TPpuxjoR/nFf1X/8ABM//AIIRfsbfsE/DvS7rX/h9pPjf4iNC smteMte09Z2WYjJS2jkysEangYG44yWJ6faM/gzwnd6adGu/DOnyWhXabWSzjaMr6bSMYo5gP4ci qoc45Xkeor9CP+CRP/Bf39o3/gnz4q0v4Y/FvWtS8cfCWW6Ed5ot/dNJdaPG3Bls5HzhV+95JIRu cbSc1+yn/BSv/g3p/Yu/bh8GahrHw18D6Z8N/iJtaXTvE3h+yENvPL/cu7dMJJG3dlCuOoY9D/NP +1R+yv8AGj9jP446z+z98e/Cc2k69otwUYMp8q6iz8lxC/SSJx8ysOvQ4IIovcD+yr4D/Hn4V/tK fCfQ/jb8FvGlnr/hvxBZrc6ZqVjKGV16FT/ddSCrKcFWUg9K7Kv5nf8Ag2Z/4KJfH/8AZ+/avsv2 TNH8J6z4v8BePbvF9pOnW7zvodz0/tFAOEjA4lBwCuGzlQD/AEwRsxHzUpAOPSv5Cv8Agtz/AMpZ Pjt/2PU3/ouOv69T0r+Qr/gtz/ylj+O3/Y9Tf+i46cQP1j/4M3f+TYPjF/2P1n/6Qiv2Sr8bf+DN 3/k2D4xf9j9Z/wDpCK/ZKlLcAooopAFI43LtpaKAPB/25P8AgnJ+yp/wUJ+GNx8Nv2jPhxa38jLn TfEFogh1LTZQflkhnUbhz1Qkow4ZSK/mP/4Ky/8ABIv45f8ABLX4tnSfEok13wFrFw58J+Mre3YR zJkkW8/GI7hVHK5IYDcpI4H9dHWvKf2zv2SPhH+27+zz4h/Zz+M2iR3Wk65asIZ9gMljdBT5VzEf 4ZEY5B+oPBNAH8iH7D37Z/xk/YI/aK0L9o/4L6v5V9pc2L7T5mJt9StW4ltpl/iVlJwf4WwwwQDX 9eP7GX7Vvwy/bW/Zy8L/ALSPwl1FZtJ8SaeszQbwZLO4HE1tJjo8b5Uj6HoRX8f/AO2D+y38Rv2K /wBo7xR+zP8AFWONtY8L6k0DXVvkRXkeN0VxHnnY6FWHcZwea/Tr/g0r/bzm+G3x98QfsKeNdbZd G8cwyat4ThkkOyPVYI182NR0Hm26FvrAPWqkB/Q1RTUbIp1SAUUUUABOOa+c/wDgqr+2xpH7An7D /jb9oafUbeHVrPT2s/CsNwob7TqkwK26BT97DZcj+6jV9GN901/Ob/wdhft33/xi/ag0f9ijwfr0 Mnh34bwrea9FbSbhPrFxGDhz0JihIUL1VpZM88BoD8nfEniPXvF/iS+8YeK9Yn1DVNUvJLrUL65k LyXE8jFndmPUliSfrWt8RPhX8RvhLeaZYfErwZfaLLrOi22r6XHfQlDc2Vwu6Gdc9VYdDXsv/BLL 9iXxD/wUB/bd8F/s66URHptxfrf+JrxlytvpduRJcH/eZR5a5/idc8Zr9jf+DqH/AIJyWHjT9lLw t+1n8IvDUMN18JbePSdatLaIAnQXKrGwwM4gk28f3ZXPGKsD5l/4NNf295vhL+0frn7EPjTUf+JF 8QozqPhzzJBi21aBPmQZ7Swgjj+KJfWv6JQwY9K/iA+E/wAT/GvwT+J/h/4xfDbW5tN1/wAM6vb6 lo99bthobiKQOh9+RjHcEjvX9k37DP7UvhD9tL9lTwV+0v4KnVrXxTosdxPCp5t7lcpPCR2KSq68 +gqZbgetUUUVIBQaKD0oA/mB/wCDqjW9Q1X/AIKy6tp14W8rT/BOjw2uc/dMbyH/AMec1H/wau+F fDviL/grHpN7rqRtPpPgnVrzTEkXP+kbI48j3CSOa9d/4O9/2dPEHhL9rfwP+01b2bNo3i7woNJn uF6R3tnI52H/AHopUI9dp9K+DP8Aglf+2NF+wZ+3Z4D/AGkNSWVtI0zUmtfEUcOSzafcIYpyAOpV W3gdygql8IH9i0P3cCnVj+AvG/hP4j+D9N8eeBvEFrquj6xZx3el6lZTCSK5gkUMkisOCCCDWxUg DDcMV8W/8Fhv+COnwu/4KofDLSbO41q18M+OvD95GdF8XfYfNZbRpF8+2lAILoU3FeflfBHBbP2l QRmgD5x/4J4f8Ewv2X/+CbHwtXwF8A/CitqN18+veKtSUSahqcmP45MfJGP4Y1wi+mSSfo4DAooo AD0r+Qr/AILc/wDKWT47f9j1N/6Ljr+vU9K/kK/4Lc/8pZPjt/2PU3/ouOqiB+sf/Bm7n/hmD4xf 9j9Z/wDpCK/ZKvxs/wCDN7/k2D4xf9j7Z/8ApCK/ZOlLcAooopAFFFFABSMit94UtFAH4b/8Hff7 GOknRPAP7c3hPQhHexXTeGvF1xCuPOiYGSzlf1KkSx564ZR2FfjT+yl8ada/Zz/aW8B/HTw5etb3 XhbxVZagsiHHypKu8fQpuU+xr+pD/g4B+EUPxe/4JKfGDTjZ+dcaLoceuWnyglGs545mI/7Zq4+h r+S0fcPNVED+5Dwnrtj4o8M6f4m0yUSW2oWcVzbyKchkdAyn8jWhXzX/AMEePi7P8cf+CYXwR+IN 5cNNdSfD+xsbyVurzWifZJGP1aAn8a+lKT3AKKKa77RmkB43+39+1p4Z/Yg/ZH8c/tMeKpVMfhvR XewtWkCm6vZCIreEe7Sug+mfSv43fiH4+8SfFDx/rnxN8aahJdat4g1a41HUrqRiWknmkaR2JPux /wD1V+wn/B2/+3zZeOfid4X/AGC/AHiSSW28KMNa8bxQSfu/t8iEW1u+DyyQsZCDwPOXv0/Mf9gX 9k7xB+3F+154G/Zn8PJcbPEmtRx6pc2q5a1sU+e5n9tsQY56ZxVRA/cj/g1E/wCCf/8AwpP9mfVv 2zviF4fWPxF8SJfs/h1pl/eW+iwtww/u+dLub3WOM96/U74tfDDwh8Zvhjr3wl8d6Wt5oviPSZ9O 1K3Zch4ZUKN+ODkehqX4U/DTwd8G/hxofwq+H2kLY6H4d0qDT9Js4+kUESBEHucDk9zXQMu4YzSe 4H8XX7dH7KXi79iL9q/xv+zF4xd5ZvDGtSwWN60e37bZk7re4A7B4irY7HI7V+r3/Bov+3lcaR4m 8WfsBePPE8UdrqCvr/gW1upAG+0KALu3iJ+8WQJLs7eXIw712X/B3B+wEviHwZ4Y/wCCgngPS4/t WhMmg+OBGoBktJGJtblvUpIWjJP8Midlr8Uf2Yv2gfF/7LP7Q3g/9orwDOV1Twfr0Go267iolCNh 4j/suhZD7MRVPYD+2JCSvJp1cT+zt8bvCH7R/wADvCnx48BXyXGj+LdBttUsXjkDbVljDFCR/ErE qR2KkV2wOeagAooooA+W/wDgrt/wTw8K/wDBSX9jjXvgfd7bbxJZf8TPwXqW7b9n1KJTsVv+mcil o29nz1Ar+SP4rfC3x/8ABL4h6v8ACP4r+FrvRfEOg3klpqul30ZWSGVDgj3HcMOCCCCRiv7fpIxI MGvgL/gsz/wQ8+E3/BTPwfN8RPBX2Twz8W9JsimkeIPLCw6mij5bW8wMsvZZPvJ/tDiqiB+TX/BD v/g4D8U/sCGz/Zo/aXS8174T3V8v9n31uvmXnhpnb53TJHm2+TuaP7y8lP7p/o8+EPxi+GXx1+H+ m/FH4R+OtO8ReH9WtxNp+q6XcCWGZD7joR3BwQeCBX8X/wC0f+zb8a/2S/i5qfwN/aC8CXnh3xJp LD7TZXkf30PKyxsOJI26q65B7Hivbv8Agmf/AMFbv2qP+CY/jwan8J9c/tbwjfXKyeIPA+qzM1ne AcF07wS46SL9CGHFDQH9fWR60V8z/wDBOP8A4Knfstf8FL/h0fF3wN8Urb65YW8b+I/BupSImo6U 54y6AnfFuyBKuVOOxOB9Lq6scA1IC0UUUAB6V/IV/wAFuf8AlLH8dv8Asepv/Rcdf16npX8hX/Bb n/lLJ8dv+x6m/wDRcdVED9Y/+DN3/k2D4xf9j9Z/+kIr9kq/G3/gzdz/AMMwfGL/ALH6z/8ASEV+ yVKW4BRRRSAKKKKACiiigDxP/gpVZW2o/wDBO747Wl3Hujb4P+JGK+66ZcMP1Ar+MwDIxnrX9gv/ AAWS+Itt8L/+CWvx08U3c2zzPhzqOnxnOMvdxG2UfiZQK/j5BO3g/SqiB/WD/wAG5kjyf8Ed/hDv fdttdSC+w/tK5r7fr5B/4IK+AtS+HX/BI74JaLq0Wya88KnUwv8A0zu7iW5j/wDIcq19fVL3AK83 /a4/aS8Cfsi/s5+MP2jfiPerDpXhPQ576RSw3XEqr+7gT1eSTYij1YV6NI+xc4r8Mf8Ag7j/AG/Y Ug8L/wDBPfwDrB82Ro/EHjpoX4CcrZ2zYPUnfKwPTEfrTQH4v/H340+M/wBo/wCNfir47/EK/a41 rxVrdxqV9I3OGkckIP8AZUYUegUV+43/AAaNfsEWXhj4Y+KP2/PGlk/9peKHk0HweJIsCCxik/0q YepklVEz2EDDnca/A2LyxtMke5f4lzjI9K/Xn4B/8HXniP8AZ0+DXhn4G/Db9hTwzZaH4V0W307T oYvEkq/JGgXeQIfvMcsx6lmJOSSatgf0RKu3gGlr8DP+Iyf4vf8ARlfh7/wqJ/8A41R/xGT/ABe/ 6Mr8Pf8AhUT/APxqoswP24/aU/Z/+H/7UPwJ8VfAD4o6Yt5oPivRZ9PvoT95fMUhZEP8Lo2GU9Qy g1/Gp+0z+z942/ZY+P8A4u/Z7+IljJb6v4T1uawuVkXG9Ub5JB/suhVwehDCv1yk/wCDyb4ushB/ Ys8O/wDhUT//ABqvzn/4Kif8FANK/wCClX7RMX7STfAux8D61No8VjrkWnak1xHqLREiKdtyLtkC EITzkIvpy4gfq/8A8Gjf7een+JPhx4m/YD8a6xL/AGr4fkk17wdHPJlZLGRgLqFPTZKyybe4mYjo a/a1TkZr+MH9gb9rXxP+w5+174I/aW8M3Eyr4e1iNtVt4W/4+7BzsuYSO4aItx6hT2r+x74Z/Efw n8XPh/ovxO8Aa3DqWia/psF/pd/A2Vnt5UDo4+oI46iiQHQUUUVIBSMoIxS0UAfOf/BRH/gmN+y9 /wAFJPhXN4D+PPhXbqdvC/8Awj/irT1VNQ0mUg4ZHx86ZILRtlG9O9fzJ/8ABTX/AIJH/tPf8Ev/ AIhLo3xO0c6z4P1GQ/8ACO+OtLhJs7wZP7qTr5E4xzG3UcqWHNf18FQTkiuR+NPwS+F37Qvw51b4 RfGXwRp/iHw5rFsYdQ0vUrcSRyKf4hn7rDqGGGB5BBFUmB/GD8A/2gPjJ+y98UdL+NHwH8fX3hvx Ho8wks9QsZPQglHU/LIhxgowKkdRX9L/APwRT/4Lo/C3/gpL4Vi+FXxK+y+Gvi7pdkp1DR2kCwa2 qr89zafTGWi+8mcjI5H48/8ABa//AIIW/EX/AIJueJ2+Lvwfi1DxJ8IdUudltqUn7y60SYniC62j 7meEl6N0ODjPwZ8PPiH44+E3jfSfiV8NPE15ouuaLex3emanYzNHLbyqchlI/UdCMg8U90B/cJG5 ZcsP1p1fD/8AwQ7/AOCsWjf8FPf2cGuvFgtbD4k+Edlr4z0q34SbOfKvYhnPlyAcj+Fww6YJ+4Ac jNQAHpX8hX/Bbn/lLH8dv+x6m/8ARcdf16npzX8hX/Bbn/lLJ8dv+x6m/wDRcdVED9Y/+DN3/k2D 4x/9j9Z/+kIr9kq/G3/gzd/5Ng+MX/Y/Wf8A6Qiv2SpS3AKKKKQBRRRQAUZorN8VeJ9B8HaBeeKv E2r2+n6dp9q9xfX11IFjghRSzOxPAAAJJoA/Ln/g7M/ag0/4W/sEaV+z3ZX+NV+JfiSNDbq3zfYb MrNK+O48wwL+Nfzn/DzwZqnxE8e6H8PtFt2kvNc1a3sLWNFyWkmlVFH5tX1H/wAFsf8AgolJ/wAF G/24Na+J/hrV7mbwP4fU6P4FhmUoPsUbEtcbD91pnJkOedpQHGMD2H/g2T/Ydvf2qf8AgoPYfGPx FpfmeFPhNCNbvJJEzHcagfks4PqHJm+kPuM1sgP6Wvgd8PbH4SfBvwn8K9KiEdr4Z8M2GlWqD+GO 3t0hUfgEFdVmmxKFXj1pzZxxUgch8evjJ4H/AGfvg14k+NvxF1RLTRPC+jz6jqEzNj93EhbaPcn5 R7kV/G1+19+0744/bH/aW8ZftLfER8al4s1ua9+zqxZbWEnENuv+zHGFQey1+3X/AAdrft8Xnw8+ D3hz9gzwHqKx33jVhq/i+SOT95Hp0L/uYCB0Eso3HPUQ+5r8I/gh8G/Gn7QXxh8M/A34caVJe654 q1q20vTLeME5kmkCAn0UZ3E9gCeMVUQPdP2T/wDgjp/wUN/bb+FC/G79nP4Cy614Zk1Cayg1K41a 1tVmli279izSKzKCwG4DG4MOoNenf8Q2v/BYL/o11P8AwqtO/wDj9f0zfsdfs1+D/wBkL9mTwX+z f4HjVdP8I6HDZCVVANxMBmWY/wC08hdj/vV6ZsFHMB/Kb/xDa/8ABYL/AKNdT/wqtO/+P0f8Q2v/ AAWC/wCjXU/8KrTv/j9f1ZbBRsFHMB/Kb/xDa/8ABYL/AKNdT/wqtO/+P0j/APBtv/wWCQZ/4ZdT /wAKrTv/AI/X9WewUNGDyDRzAfw8+PPAvir4YeONY+G3jzRZdO1rQdSnsNWsZh81vcQuY5EOO4ZT 04Pav6HP+DUb9vtPjj+yzqn7G/jbUQfEPwvlEui75PmutGnclQB3MMu5T/syR18cf8HXv7BM3wY/ ac0f9s/wJ4UW38N/EaH7L4iuLWMLHFrMKj5nA4DTRANn+IxOTz1+JP8Agkv+29qv/BPz9ujwV8fk kZ9E+3DTfFlmrkCfTLjEcxx3aMESqO7RLT+ID+w1WDDIpao+HNd0vxNodn4h0O9jubO+tY7i1uIm yskbqGVge4IIP41cdwtQA6iqra1paagukvqEAumhMqWpmXzGQHBYLnOASBnpmrIYNyO9AC0UUUAc 98UPhj4F+Mfw/wBY+FvxM8MWuseH9esJLLVtLvo90VzA67WRh7g/UHkc1/KL/wAFrP8AgmNrf/BM j9rW58GaQslx4D8VLLqfgXUGVjttt/z2jk/8tISQpPdSrd8D+tsjIxX5c/8AB2b8HvDvjH/gmlbf FG7s4/7T8HeNrCSxuCo3JHckwSJnrg7kP1UVUQPxG/4I6/tra5+wh+374I+L1vrDWug6jqEejeMI d2En025dVk3euxtkgPYxiv6+rSaOaBZ45QyuoZWXoQe9fwyYIA2N/wDWr+zD/gmt8Qtb+Kn/AAT7 +DHxE8SXMk2oar8NNGmvriZstLN9jjDuT3JYEk+9EgPcD0r+Qr/gtz/ylj+O3/Y9Tf8AouOv69Tn HFfyFf8ABbn/AJSyfHb/ALHqb/0XHRED9Yv+DN7/AJNg+MX/AGPtn/6Qiv2Tr8E/+DWb9uf9kD9k 39nz4peHP2k/2i/Cvgu/1bxpa3Om2fiDVFt3uIVtAhdQeqhuPrX6oD/gs3/wSt/6P2+Gn/hQpQ0B 9OUV8v3P/BaP/glRaxNNL+3r8OCq9duvKx/IDNcz4q/4L8f8EhfCVo93f/tv+GbhU6ppdne3jn6L DAxP4UuVgfY1Ga/OHxv/AMHUH/BJbwsGTw98QvFniNgOP7L8G3USn8bkRfyr5v8A2j/+DxH4Tado NxZ/sr/sw6zqmrOpW3v/ABlepbWsR/vGKAu8n+7uT60crA/Zjxv418L/AA68Lah448b+IbPSdH0m zkutS1LULhYobaFBlpHdiAqgdSa/nl/4L3f8HA0f7WcGo/sf/sY+ILi3+He/yvFXiyLMUniFlYHy IecragjknBkI/uj5viP9uj/grR+3J/wUN1SQfH/4uzLoO4fZ/CGhq1ppcWDkZhUnzGz/ABSFj78C vAfA/gTxt8TvFtj4E+HHhLUNc1rUplh0/S9LtXnuJ3PQKiAk/h0p2Ad8Pvh94y+K/jnSPhl8O/D1 zq2va9qMVjpOm2cReW5nkYKiKPcn6DrX9bP/AAR1/wCCcXhf/gmv+xxo3whjijm8Watt1Tx3qijm 51GRFzGD18uJQsaj/ZLdWNfMv/BBf/ggpZfsE2Uf7TP7T9la3/xav7fbp+mxyJNb+GYXHzIjqSr3 LZKtIpKqPlXqSf1HjUquDRIBwAUYFYfxD8d+Hvhl4G1j4ieL79bXSdC0u41DUrmTpFBDGZHb8FUm twkCvyX/AODrf9vg/Az9lLS/2QfAHi17TxN8TZjJrUNnJtkj0WFgZAxHKrNJtjx/EqyDpmpA/C// AIKF/te+J/25/wBsnxz+0x4kuJtniDWJP7HtZpC32PT4/wB3bQj02xouccbix6k1+lf/AAaU/sDz +PfjH4i/b18daPnSPCMb6N4PeaPIm1GVf9ImX/rlCVXPrN/smvyE8AeBvE3xQ8baP8OPBOkyX2sa 7qUNhptnCu5pppXCIoH1I+lf2Nf8E7f2O/DX7CH7Hvgn9mXw5Ik0nh/SU/ti+Qf8fmoSfPczdOjS FseihR2qnsB7ZGoVcU6iipAKKKKACiiigD52/wCCp/7FOift9fsReNv2eL2zV9UutPa98LzMceRq kCl7ds9st8h/2XNfx7eJ/DWv+DPEWoeDvFOlz2OqaVeSWeoWVyhWS3njYo6MDyGVgQfcV/chJGHF fzQ/8HSP7Adx+zT+2fD+074O07HhX4siS5n8pMLa6xEFFwh4wPMUrKPUl/SqiB+m3/Bsb+3veftZ fsKxfBjxvqwn8V/CeZNHmkeTMlzphXNnK3uqhoif+mQPeu4/4L1/8FOfj7/wTI/Z50fx58C/gxFr Vz4mvpNObxZqEpNloMwUPH5kSjMrSDzNmWVQUOc9D+C//BCv9vK8/YJ/4KDeF/GGr6m8PhPxZIvh 7xjCG+Q2tw6iOYjpmKYRvnsu8dzX9Q/7W/7Lnwq/be/Zz8Sfs6/Fu0kn0DxRpphe4tWXzraThori FiCA6MFdScjI5yM5PtAfy0fs9/8ABY/9sX4Yft/aP+3X8UPi7rXirVPtQt/Elje3BaG70l2Ams44 eI4lCjciqAFdVbqCT/Vp+zx8ffhr+078HPDvx3+D/iGLVPDfibTUvNNu4m/hPVGH8Lq25WU8hlI7 V/Hn+3J+xb8Xf2Bv2kvEH7OPxh0WWG80m5LabqHlkQ6nZscw3ULdGRl64ztYMpwVIr6U/wCCLX/B bf4k/wDBMLxtJ4A8a2914i+Euu3nm6zoUXNxpsxGPtVpkgBufnjOFcejAGiQH9V1FeR/sp/txfst ftm/D7T/AIifs7fGTR/EFrfWyytZw3ipeWpPWOa2YiWFweCrKPxGDXq8l1FFGZZJVVVGWZjgAVIE pOBmvyJ/4O6v2nfC3g39jHwv+y9Hqsba/wCNvFEOoNYq37xLGzyzSEdgZWjUZ64OOlfWX/BQz/gt l+xB/wAE+PCMlz4u+JFj4q8WyB003wT4W1CO5vJZAM/vipK2yZx88mPYNgiv5iP27P24PjT/AMFB v2jdX/aL+N2p7ry+Pk6XpULk2+lWak+XbQg/wqDknqzEseTTQHkGm6ffazfW+j6ZaNcXN3OkNvBG uWldm2qoHqSQK/tI/Yq+D9/+z7+yF8Mfgfq+z7Z4T8B6Vpd75f3TPDaxpIR7bw1fzi/8G4v/AATU 8R/tpftn6d8b/Feiuvw9+F9/Dqeq3c0f7u+1AHdbWiZ4Y7lEj/3VQZwXWv6ikXavWnIBxOK/kJ/4 Lct/xtk+O3B/5Hqb/wBFx1/XsRkYrjta/Z5+AviTV7jxB4j+CnhHUL66k33V7feG7WaWZv7zO0ZZ j7k0kB/EmVycgUm09MCv7ZP+GYP2a/8Ao3rwL/4SVn/8bo/4Zh/Zs/6N68C/+EjZ/wDxuq5gP4m9 g7ilwAcBPyFf2x/8Mw/s2f8ARvXgX/wkbP8A+N0q/sxfs3I6yp+z74HVlOVZfCdmCD6/6ujmA/il 0/Q9b1aUW+laHeXUjfdjt7VnY/gBXrXwg/4J3ftz/Hy4jtvhH+yd461fzseXcJ4dmjh57mSRVQD8 a/sh0f4feBfDu0eH/Bmk2O37v2PTYosf98qK1RAijag2/SlzMD+bT9jz/g09/bl+MepQ6t+0/wCJ dH+F+g8NJbtcLqGpyj0WKFvLT6vJkf3TX7Rf8E6f+CPH7Gn/AATa8Pxt8GvAq6l4qlgKal4619Vn 1G4z1VGxtgj4+5GFBx824819VCML92nAYGKVwECqvAWloopAU9d1vSfDek3Wva/qMNnY2Vu893dX MgSOGJF3M7seFUAEkngAV/H5/wAFZP22da/b+/bp8a/HyfUDNorXx03wnEAQsOl25KQbR23DMh7l pGr+wXV9G0rX9On0fW9PhvLO6haK5tbmFZI5o2GGRlYEMpBIIIIINcd/wy7+zT3/AGevA/8A4Sdn /wDG6AP5+v8Ag1L/AGAv+F7/ALVepftjeNrFZPD/AML0EeiwyoWW51edCEPPaGPc/wDvMnvX9H0S lF2msnwf8P8AwN8PbCTS/Afg3S9FtZJfMktdJ0+O2jZ8AbisagE4AGfatjHegAooooAKKKKACiii gAr5P/4LMfsHWn/BQT9gvxj8H7G2j/4SXTrVta8G3DR5K6jbKXSL2EqhoSe3mZ7V9YU0oCu00Afw 06hp2p6FqM+malbSW95Z3DRTxPlWjkVsMp9wQfyr+qr/AIN6P28n/bc/4J56AnjHxL/aHjTwCqeH vFDStmeQRIPs1xJ6mSHblv4mR++a+uL39mn9nXUbqW/v/gN4LnnmkZ5ppvC9ozyMTksSY8kk85Na /gz4VfDP4c/aD8Pvh7oehfa9v2r+xtJhtfO2527/AC1XdjJxnpk0AfN3/BVP/gk58Df+CpHwaTwb 48YaL4q0ffL4V8YWkIa4sZCDmN/+ekDHG6PI6ZBBFfzE/t0f8E0/2t/+CeHj+bwf+0R8M7q2sTM6 6X4nsVM2m6lGDgSRzAYBIAOxtrjuK/smAwMVi+Ovhx4C+KHhW88DfEjwdpmvaLqERjvtL1ixjuLe dT2ZHBU/iKfMB/Eb4Q8c+M/h/q8fiDwF4u1PRb6Jsx3uk38ltKp9Q0bAiu88SfttftleL9Ibw/4q /au+Iuo2LrsezvPGV7JGy+hUyEH8RX9JHxt/4Nkv+CUPxh1CfV9L+EOreDbq4Ys3/CH649vEpP8A dikDxgewXFeS2/8AwaEf8E8Ib4XE/wAX/ipLDuybdtWsQCPTItAf1p3A/nEnu5bmdri7maSRjl3k bcxP1Nfan/BLb/giF+1P/wAFJfGVjrY8P3nhH4aRz51bxxqlqypKg5MdojYM8jdAR8i5yTxg/vL+ zv8A8G7f/BKv9nXWLTxLpn7PS+KNSs3WSG68bXz6kocHIfyXxFnP+xX21p+i6XpNhDpmlWENrb28 SxwW9vEESNB0VVAwAOwHSjmA83/ZF/ZH+Cn7FXwN0X4AfAPwjBpOhaPCAdozNeTkfvLiZ+skrnlm P0GAAB6kOlIqhRgUtSB4n+3x+3D8Pv8Agnv+z1d/tH/E/wAIeINd0mz1K2spLDwzaxzXTNM+1WCy Oi7QevPA9a+FB/wdr/sSnn/hmP40f+CGy/8Akuv1L1LR7DVrb7Jqthb3MO7JiuIg6k+uDmqKeAfA o4bwXpP/AILYv/iaAPzD/wCItf8AYl/6Ni+NH/ghsv8A5Lo/4i1/2Jf+jYvjR/4IbL/5Lr9Pv+ED 8Bf9CXpP/gvi/wDiaP8AhAPAeMjwVpP/AILov/iaq4H5g/8AEWv+xL/0bF8aP/BDZf8AyXR/xFr/ ALEv/RsXxo/8ENl/8l1+nw8A+AycDwVpP/gui/8AiaD4B8Bg4/4QrSf/AAXRf/E0XA/MH/iLX/Yl /wCjYvjR/wCCGy/+S6P+Itf9iX/o2L40f+CGy/8Akuv0+/4QLwF/0Jek/wDgtj/+JpP+EE8A/wDQ l6T/AOC2L/4mi4H5hf8AEWv+xL/0bF8aP/BDZf8AyXR/xFr/ALEv/RsXxo/8ENl/8l1+nw8A+Am4 HgvSf/BdF/8AE0HwD4CBx/whek/+C2P/AOJouB+YP/EWv+xL/wBGxfGj/wAENl/8l0f8Ra/7Ev8A 0bF8aP8AwQ2X/wAl1+n3/CAeBP8AoSdJ/wDBbF/8TQfAPgNevgrSf/BbF/8AE0XA/MH/AIi1/wBi X/o2L40f+CGy/wDkuj/iLX/Yl/6Ni+NH/ghsv/kuv0+/4QLwFjP/AAhWk/8Agti/+JoPgLwGOf8A hCtJ/wDBbF/8TRcD8wf+Itf9iX/o2L40f+CGy/8Akuj/AIi1/wBiX/o2L40f+CGy/wDkuv0+HgPw Ef8AmS9J/wDBdF/8TQPAXgI9PBek/wDgti/+JouB+YP/ABFr/sS/9GxfGj/wQ2X/AMl0f8Ra/wCx L/0bF8aP/BDZf/Jdfp9/wgXgL/oS9J/8Fsf/AMTS/wDCv/An/QlaT/4Lov8A4mi4H5gf8Ra/7Ev/ AEbF8aP/AAQ2X/yXR/xFr/sS/wDRsXxo/wDBDZf/ACXX6fHwD4DHXwVpP/gui/8AiaP+EC8Bf9CX pP8A4LYv/iaLgfmD/wARa/7Ev/RsXxo/8ENl/wDJdH/EWv8AsS/9GxfGj/wQ2X/yXX6ff8IH4C/6 EvSf/BbF/wDE0f8ACB+Af+hL0n/wXxf/ABNFwPzB/wCItf8AYl/6Ni+NH/ghsv8A5Lo/4i1/2Jf+ jYvjR/4IbL/5Lr9Pv+EC8Bf9CXpP/gti/wDiaX/hAPAmM/8ACFaT/wCC6L/4mi4H5gf8Ra/7Ev8A 0bF8aP8AwQ2X/wAl0f8AEWv+xL/0bF8aP/BDZf8AyXX6ff8ACB+Ah/zJWk/+C2P/AOJo/wCED8A/ 9CXpP/gti/8AiaLgfmD/AMRa/wCxL/0bF8aP/BDZf/JdH/EWv+xL/wBGxfGj/wAENl/8l1+nx8B+ Ah/zJek/+C6L/wCJoPgHwGBk+CtJ/wDBdF/8TRcD8wf+Itf9iX/o2L40f+CGy/8Akuj/AIi1v2JM 5/4Zi+NH/ghsv/kuv0+/4QLwF1/4QvSf/BdF/wDE0f8ACB+Av+hL0n1/5BsX/wATRcD8wf8AiLX/ AGJf+jYvjR/4IbL/AOS6P+Itf9iX/o2L40f+CGy/+S6/T7/hA/AXT/hCtJ/8FsX/AMTQPAfgI/8A MlaT/wCC2P8A+JouB+X7/wDB2v8AsTDkfsx/Gn/d/sCy/wDkqv1C8B+LbTx74J0fxxp9tNDb6zpd vfQQ3CgSRpLGsiqwBIDAMAeTzUb+AfAjDI8GaT/4Lov/AImta1gS2hWGJVVVUBVXoAO1SBxf7TOu ax4X/Z18feJ/D2oyWeoab4L1S6sbqFsPDNHaSsjqfUMAR9K/M/8A4J3/ALFf7d/7a37FngP9qjVf +Cw3xg0HVPF2nS3c2lwWttcW9sVuJYtq7yCwxGDzjrX6S/tcf8mq/Ez/ALJ/rP8A6RS14B/wQKGf +CRHwT/7F24/9LrmgDwv4q+EP+C4H/BNfRL743+D/wBpDTf2nPAeh2zXniXwj4m0AafraWiDdI9r LCW8x1QE4yx44javsv8AZh/bD+Gv7av7H1n+1D8FL+ZdN1vRLmVIZiBPp91GrrJBIB0kjdSD68Ec EV7HfC1+zyfaQvl+W2/zPu4xznPbFfmD/wAG+4I+Bf7VDeEA3/CDf8Lx8QHwXj/UmL7Mok8rtsx5 fTjOfegDzn/glN+zn+3N/wAFG/2W5P2k/Fn/AAVm+L/he6m8W6ppi6TpS280KR202xWDOAckdRX2 9+yn/wAE9f2iP2ePi9bfEn4h/wDBSj4nfEzTIbOaGTwr4pt7dbSVnXCyEx/NuU8ivz1/4Iafsm/8 FB/jD+xHJ4y/Zy/4KWah8L/DT+Otaii8KW/w/wBP1FY5luMSS+dOC53nnHQdq/Q79lb9kv8A4KFf B/4uW/jL9on/AIKV33xQ8Nx2c0Uvha4+H+n6cskrABJfOgG8bOuOhzTsB8g+A/AH7ZH7en/BTv8A ae+Eej/8FGfiV8NvDvwz8RafDoOk+GDDJCI57cMy4k+6AVzx/eNaH7ZGmf8ABTT/AII5/DuP9s3R f29dS+N/gXQ9StofGngX4haPDBNLaSyCPfbXMRJWQMR2GOCQwBFcT+zn4G/b28Zf8Fgv2xm/Yp+O vgjwb9n8VaV/wkC+MfC8mpC8Btf3Yj2Mpjx82eecivoD4m/8Emv22/23tU0fw1/wUk/bz0/xP8Od P1SG/vvhz8PfB40e31SSNtypPcbzKyZ4x2ByMHBD5QPvP4feLrDx74H0fxzpSOtrrWl299bJJ95Y 5Y1dQffDCvgD/guv/wAFHPjn+zXZeE/2Zv2KtLvNV+LXiGZvEd3Bp8e82eg6dm4uWf8A66+UUx12 CTHJXP3V8RPHngD9nf4P6t8Q/F97Do/hnwjoMl1eSLwlvawR5wB7KuAPoK/GP/gnz/wUZ8BT/tQ/ FT/gor+1l+y98cPFHiv4hTHTvh+/h/4byX9hpHhVceVBExkRcyAJvKg7tpOTvbKiB+uf7Ef7WngP 9tz9mLwj+0t8O42hsfE+mLNNZSMGeyuV+Wa3cj+JJAy54zgHvXhn/Be74zfFr4A/8Ez/ABp8Tvgn 8QNQ8L+IrPU9Jis9a0qXZPAst/DG+0+6MR9DXxn/AMEd/wBs3wZ+z1/wUd8c/sg+Gfh3448F/B34 watNrvwj0zx74ck0ttM1UIHurGFJCw8txwoVjgxoMAtX1F/wcoNM/wDwSN8feRIqudY0Py2YcA/2 nb4NJagY/hL/AIJU/tu6z4N03xPpX/Ban4zW95qGmwXIW70uzniRnjVsbSRkDOOtL/wT1/ao/a+8 TftB/GT/AIJTftlePbXVPHvgPw6l54d+Knh62SGS+066jUQzyQj5UuEEsbjpzkNyAW+bbz9rn/gt H8G/2ovBf7E3xt/ax+G/gLSPHHh+1b4d/Eyb4aiew1KXyI/9CyzARzru2/OCCwXnDivu/wD4Jzf8 Ex9D/Yp8T+Mvjf8AEj4ual8S/i18RLlJfGHj3WLdYGljXlbeCFSViiB5wCScKOAoAprQD4X/AOCi X7O37dv7Fvjv4G+E/DP/AAVv+MWsx/Fj4nQ+GL+W+W3jNhC6g+dGF+8wz0PFfoZ+xX+xb8a/2V9c 17WPin+3V49+L0Or2sMNnZeMo4VTTmRmLSR+XzlgQDnsK+bv+C84z8Z/2Nf+ziLT/wBFrX6J6vew aXpVxqNw22O3heVyT0VQSakD87/2H/8AgrG/xC/4K3fHz9gn4qeKt1nB4nY/C6S5wF3WlrDHeWCP 0JJRp1U8/wCtPfFfoy7bRmvw8/Zw/Yh8cftN/wDBM/xj+3/8Fmnt/jTZ/tA+IfiX8PNWtz+9ulgm S3exP96OWO3kAXoX284JFfoBpX/BXr4IXv8AwS5k/wCCjklwvk2mgst54euJPKmGvIPKbS8dd5uA UGBkr8w4qrAec/t7f8FgNK/Z+/4KcfAf9hrwRexzR654qt0+Jl5G25bSK+SS1sbQkAhXaZ1mYEgh UT+9mvVf+C33xf8Aif8AAT/gl/8AFH4tfBzxpfeHfEmk2Fm+m6xpsmya3Zr2BGKntlWYfQ1+cn7V f7IXjr4G/wDBKq1/4KC/HO1Z/jJ4y+OXhv4ieNLqa3McmmRvdhLewXPzJHCkw4J4ZiD0FfdX/Bff WIPEP/BFf4p69atujvfD+mTxsO6vfWrD+dSBxnwo/wCCWP7ZPxB+Fvhvx9ef8Fnvjdbza5oFnqEt vHbWhWNpoEkKgnqAWIHtX0D+zt+yt8a/2Qfhd4/vPiJ+2x45+LFzqGkST6ZdeMI4UfSWhgmP7ny/ 7xZSc/3BXz38Df2CP+Cs2q/BPwfqmgf8FmdU02wufCuny2Onr8KNJkFrC1tGUi3FcttXC7jycZr6 C+BPwB/a2+Bnwb+I1v8AtU/tnXXxgm1LQ5W0We48J2mlf2YqW8wkUC2A8zeWU/N02cdTQB8o/wDB D7/guo37WNnpn7NH7Ybf2L8RZUmXwj4iurU29n4ttoJDExR3+U3SspVgvDkEgA5Wv068QXE0Ph+8 uLZyrpaSMjDqCFODX5Df8EqP+Cd3wc/4KF/8EP8Awx4E8biTRfEuk+NPEF54L8caWNmoaDfLqEpS WKRSGKZxujzhh6EAj3P9hX/gol8ZPhh8QdQ/4Jnf8FOXj0n4q6Pp8sXgvx1O2zT/AB9ZqjBJYpCq j7RtAyvViTwGBBAKf/BKTUv2lf8AgoP/AMEq/EFn4x/ax8XaB4uvfibrFla+PtPkSXULK3tryMpF Hv8Al27AUwegY189/Ef4B/t2+CP+Cs/gP/gnVbf8FaPjBNovi74c3HiS48ROLcXMEsT3KiJU+6VP kDknPzGvpf8A4NmWP/Dt++/7K14mP/kytc58f+f+Dn/4K/8AZAdQ/wDR2oVUQPtj9jz9nf4i/s0f CyT4e/E39pXxP8VNQk1SW6HiXxZHGt0sbKoEGI+Ni7SR3yxr0zxBrGl+HtGutf1zUYrOysbd57y6 nkCRwxopZnZj0AAJJq4OlfN//BX+28a3f/BMf43W/wAPlmbVG+H995S2+d5j2fvQMf8ATPfUgfKf g/4/f8FAv+C0fizVNW/Y/wDitJ8D/wBnTSdWlsbP4iW+m+Z4h8WSRcSNbJKQLeDPRiAfUsQVX0TW f+CM/wAd9L0j+0vhb/wV1/aC07xLGu6O+1vWoL+zeUDgvbeWny+wbp616d/wRPu/h9e/8Er/AIIv 8O2tzZr4FtEuvs3QXgGLnd/ted5mfevqgquORQB+fv7G3/BQn9qH4NftYWf/AATT/wCCoGnaV/wn Gq2Jufhz8TNBhaLTvF8Kbsxsm0LFcgLkgYBPBUHaWzf+C1Pjb9oeX9pv9l39nP4GftIeJvhrbfE/ xnqGla9q3hiRfOMSxRMjYbhipJwD61V/4LnS6Vc/tJ/sY6L4YMbeNW/aAs5tKjiI88WCmP7WePm8 vmPd2rm/+C9PhD4jePv20v2M/B3wj+KEngzxJqPxC1OHRfFUWnx3baZMYYcTCGT5JMf3W4OaAPTI P+CQn7X0ciO//Bab44MqsDta1s+eelfeWnwS21nHBNO0jJGqtI3ViB1P1r4Th/4J+f8ABXyORGk/ 4LX6q6qwLKfhHpHI9Pu192aelxHZxxXU/mSLGoeQqBubHJ49aAOR/aO8L6744/Z/8ceCvDFl9o1L WPCGpWWn2+4DzJpbWREXJ4GWYDnivzh/YK+JX/BYz9iL9kTwZ+y1B/wSeXxB/wAIfp8lrHrLfFCy t/tW6eSXcY9jbf8AWYxuPSv1SIyMUEZ60Afmb8VrT/gvn/wUA0mT4I6l8J/BP7N3gnWozb+JvE1r 4kOraybNwRLHb+WQFZlJHAQ/7YFfZf7MX7HXw1/Y0/ZIsf2Wvgjpki6bo2i3EEM8+3zr+6kRjJcS kYzJJIxJPbIAwAK9nwBRgEYIoA/I3/gmh/w9+/4Jxfs4Sfs32H/BLn/hLoY/FOpanHrLfEiytN63 M28L5e18YHfPOe1fZf7K/wC1T/wUR+LHxZg8I/tG/wDBOdfhr4Zazmkm8TDx/bajslUfJH5McYY7 jxnPFfU231pdo7UAfEv7Av7J/wAdvgz/AMFI/wBqr48fEbwZ9g8L/EbXtLuPCOofao3+3RwwFXO1 WLJg8fMBX2w4+X5VpcH1pSM0AfEX/BYb9nL9q39tyw+Hf7HXwi0O8s/hv4p8URXHxl8TW+oRwiHS IHST7IFLb5DIyk4VSMqueM19ieAfAfhj4a+CdJ+HvgzS47HSND02Gx0yziX5YbeJAiIPYKoFbPPY 0DgYoA+RP+Cxv7Cfi/8AbV/ZgjvPgmy2fxW+HesQ+JvhjqizCGSLUYGVzCsn8AlCbecDcEJ4Ga4n /gpF8Dv2u/25P+COp+Fy/ByS1+K+tQ6HLrXhZtQgHlXUF5C9ziXf5ZXEbuPm5BHfivvE88UgXnNA Hz5+1T+wN8Jf25/2Prf9mf4+aEy/8Si2+wapAiNdaLqEcIVbm3Yg7XU5HowJB4Ncf/wS4/4b9+HH gPVP2bv26fBsmpXngm6Nn4V+J9vfRSReJ9NU7YnmTeZY51UDJYfMMZJIOfrQcUY9TQB8Tf8ABWz9 lL48ftL/ABO/Zo8QfB3wUdWtfh/8aLfXPFUi3UcX2SwVADLhyC+D2XJ46V9MftS2XxD1P9mf4gaX 8KNHbUPFN34L1ODw7ZI6oZr17WRYF3MQq5kK8k4HevQSM9RSYOetAHzl/wAEn/2bvGH7Kf8AwTw+ F3wE+I+grp3iDQ/D5GvWPmI/lXc00k0qlkJVvmkPIJzXyRd/8EU/iC//AAU6ju9M1OS1/Zg/4SOP 4lTeC1uUa2bxag8ryBEfmWMsTPjGwDKjHGP1F6CkC45JoA+eP+Cp/wCy/rn7YP8AwT6+KX7PfhLT PtWua34Zd/D1v5qx+ZqFu63Fsu44C5liRcnAwecCvG/22f2Z/wBqP9oz/ghpN+zZp/w+eb4pah8P dDsbzQJL6IEX0ElqZ1MpbYceW5zuwa+6yMnNLigD88/hh+2D/wAFiPh38N/D/gAf8EeVuv7C0O00 /wC1f8LYsl83yYUj37fLO3O3OMmvff2d/jB+2V+0P8L/AB1pf7TP7G3/AAqu+j0trbw7ar4sh1T+ 1DLBKGOY1UR7W2Dnrv8Aavo/Ge9GO4oA+O/+CFf7MPxr/ZB/4J76F8Ev2gPCB0PxJZ+ItYubjT2u o5tsU148kbboyV5Ug9eO9d9/wUW/4Jz/AAS/4KL/AASk+GPxOgm0/WdOka78H+LtNULfaFfcFZoX 67SVXemQGA7EAj6GGe9FAHxv/wAEPP2MvjX+wX+xbcfs7fHdIH1qx8faxdx31rcedHfW0siGK4B6 jeASVb5getc/8YP2Rfj/AOJv+C8Hwv8A2x9F8Dmb4e+HvhDeaLq2ufaov3N68t4yx+WWDnIlTkAj nrwa+5wuKWgAXgYqtrGmWOtaXcaRqlhHdW11C0VxbzIGSVGGGVgeCCCQRVkcDFFAH5q6R+xj/wAF Bf8AglB8SdW1b/gm94e0v4pfBHxDqUt/dfBXX9Y+xXnh24kOZDp1w+U8tuPkbPTBBPz132t/8FJv +ClWvaU2h/DP/gjD49t/EUi7Fn8VeMNPt9Mgkx94yxktIo9gpPtX3YRmmlT60AfCf7E//BNr4961 +0sf+Cjf/BS3xhpPiT4t/YGs/CPhXQYy2j+DLRifkt92TJMQzAv2yTlid1a//BRn9lT48fHP9uL9 k/4u/DLwZ/aGg/Dbx9eaj4wvftUafYbd4o1V9rMGfJU8KCa+18cYpMHOaAEiB2YYU6iigArJ8c+N fDfw58H6l488Y6tDYaTo9jLeale3DBUghjUu7knsFBrVbO2vzi/4Lb/F3x1+0L4/+Hn/AAR5+Amp +Tr3xivBd+P9ShYs+j+Gbdy8xIH3fN8sjJIyEK876APsj9jj9sb4Mft0/AfSv2iPgLq891oOqyzR It5CI54JYpCjxyICdrZAPXowPevUridba2kuXGRGhY7fYV+Wf7KegQf8EaP+Cpz/ALE1mtxZ/Av4 /wBsl/8ADVrmYtDpfiKFVjmtFduhlAHyk5JaLHfP6j6k6tpdxg/8u7/+gmgD4I8K/wDBwp8CPiD/ AGlcfDH9jj9oHxVY6Xq1xp1zqnhz4fpd232iF9jqJI5yMg8464POK3PCP/BwP+wne+M7DwJ8ZNJ+ InwnvtSm8q1m+KHgefTLV5M42mfLovPckAdzXGf8GzqD/hiPxsCn/NavEfb/AKbLX3D8f/2ffg3+ 018NNQ+EHxz+H2meJPD+px7LnT9StVkUHtIpPKOp5DDBBHFAHT6L4i0nxHpdtrug6nb31jeQrNa3 dpMJI5o2GVdWBwwI5BBxiuA139rX4N+Gf2pdF/Y813X2t/GviHwrPr+j2siAR3NtDMIpEVs/6wE7 tuOVVj2NfE3/AAQr1n4hfAD41ftBf8EwvFniy41vQ/gr4qhn8C3l426S30m9DSx25Oei5Ugdi7Ac Yx84/wDBTrwZ+0x8cf8Agrn8Rv2h/wBk/VbpvFv7Kvwq0XW9F0y2tzMupTmdrieyZBy/mWz3HyL8 z4Cjk0AftopyK4L9pX9pL4U/snfCLU/jd8aPEK6boOlmJJpsAvJJI4jjjRcjc7MwAFZP7HP7VHw/ /bN/Zr8J/tIfDa8V9N8T6Ws7W+7LWlwPlmt37h45FZTn09xX5Z/8FwNd+K3/AAU48X/E39n34B+L LiP4Z/s1eDbrxF4+1KyTMOpeKFiL2+nBv+Whij8wttyFYMD8wFUkB+yl/rFvp+jza1JuaGG3aY7e pULu4/CvJP2NP24fhT+3D+zwP2lfhNpWs2ug/wBo6hZeTrFqkVx5lpK0Uh2o7jBZTjnkelZ37F/x pl/aK/4J4fD3423soe78SfC+zvNQO7d/pRsgJhnviQOK+Y/+DdJP+NRWEQf8jf4r7f8AT7LUgfW3 7Hn7bvwA/bn+FK/Fv4AeK/t1lHdSWmpWNwqx3em3KMVaGePJ2HIODyGHIJHNetzTrDH5hHbNfz6/ 8EwP2Yf2tPgd+zC3/BUn9gC+vtc8SaT421qz+JvwnkmYweL9It7osohCgkXKKz7QAWOQVGcq/wCz H7DH7ePwN/4KDfAmH4zfBrV23Rs1p4g8P3w2Xui3yj95bTxkBgQejY2sORx0AJf2Iv29PhF+3t4K 8TeO/g5o+t2tn4V8X3fhzUl1u1jiZru3C7ymx3BT5xgkg+wq1+yT+2/8Kf2yn8fx/C/S9YtT8OfH l74S13+2LZI999a7fMaPY7ZjO4YJwevFfHv/AAbNIn/DN3xnbb/zcDr/AOHywVqf8EDoVuH/AGsI G+637U3iRePfyqoDpfiV/wAF1vhtB8WPFHws/Zh/ZJ+LXxs/4QfUHsvGGueAdEjk0+wuE+/GsjuP NYc8KOe2ete5fsaf8FHf2d/26fhJrPxU+B93qkk3huWWDxJ4T1SxEGsaXcRhswTW24lWJRgvOGII zkHHwb+z78T/AIhf8G+/xQ8afBf9rH4dahqXwC+IXxDvNf8ACPxe8PWJuF0i4ugge31KNAXQYSMB vVWK7gSE/TX4IQ/ALxFo9z8YvgFbeG7mx8bypqt54g8Nxw7NXkZABO8kY/ettAGWJI6HnNJgfGHx C/4OJvgL8JrKz1L4nfsW/tEeH7bUNQjsbC41j4eLbrcXL/chQvOAztzhRyfSvoH9jj/gobon7Y/i nVvC2l/syfFrwK2k6et2158RPB502C6BfbsibzG3vyDjjjmvmf8A4OSVC/Ab4JgL/wA3CeHf/Rj1 +jdvGptY8r/CD+lID4Uu/wDgvn8Drn4g+L/h94C/ZH+O/jCTwT4qvPD+tal4T8CLe2q3ttKY5EDp P7ZGQDgjgZrsPgL/AMFrv2S/jN8ZdL/Z88XeGfH3wx8Ya5xoWj/FDwlJpP8AaUn/ADzhkZmR3/2c jOcDJ4r4g/4Jp/8ABWT9hP8AYD+JH7T3w3/ap+L1z4d1bV/2mPEmoafbx+G7+8WWAzCMNvt4XUHc jfKTnjOMYrR/bz/ai8Ff8Fq/i98EPgT/AME+fh34s8QTeEfiXaeJPEHxNu/C9zp1joFlB/rFEtwi Es3B28ElFAyegB+xiMWXJrx79tH9ub4CfsE/DGx+LH7QevzWOl6j4gs9Hs1tYxJLJPcSBNwUkZSN cyOeoRGOCcA+uq6wQKJWzj7zN396/Jf4m/CXT/8AgvZ/wUY8feC/F9xJL8BfgHot/wCG9LmtpT5W p+KruF4pLpWUgObc7WGCQpiTOd+CAfrJpGrWOu6bb6xpV3HcWt1CstvPEwZZEYAqwPcEEGvDf20P 2+NH/Yx1PQdN1T9m74qePDr0M0iS/DnwmdSSz8sqNs53r5Zbd8o5yFb0r5+/4IW/tL/EW68A+Lv+ Cd37Sd23/Czv2fdWOh3DzsfM1PRc/wChXgB5ZdmE3DIIEZ6tX32wRvnA5oA/PfwN/wAHFHwF+J0u qQ/Dn9i39ojXH0PUWsNYXSvh2s5srpR80Euyc+W47qea+jPjZ/wUS+EHwC8YfBfwL8QPCniaLUvj hqS2Phi3j0+PdZTmOKQpdhpAYiolVSAGIII7V8t/8G/CA+Mv2uOP+bkdT/8ARa1H/wAFrFH/AA37 +wvgf81gvP8A0C1qrAfWnxm/b6+EHwC/aq+Hv7KHxQ0fXNO1L4nRTL4T8RyWsf8AZNxdRZ3WbTeZ uWc/LtXZhvMUA5Ne4oxZcmvkH/gtN+xb4i/bF/Yx1I/C9vs/xC+Hl9H4t+Hl8n+sTULP975SHs0i Kyj/AGtueldx/wAE0v21/Dv7b/7EnhP9oxryG31GTTTa+MLIyYbTtTtxsuo3B5TDDeM4+V1PepWo Gv8AtZ/t6/CP9kHxf8O/hz410fWta8SfFHxMNE8J6D4et4pbiabjdM4kkQJCm5dz5ONw4Pbn/wBv n/gpn8Hv+Ce3/CF2vxO+H/jLxJfePdWl03w9pfgvSUvLma4RVbZ5bSISTuAAXJJr5X/4J96QP+Cm 3/BTv4gf8FQtf0x5/h78NvM8E/BSO+O4TzRki91GNeignO04yRLzylZ//Bw98UPDvwP/AGhv2O/i /wCLbK/uNN8N/F6XUL6HSrJri5kjjWFmEca8yPjoo5JoA9fH/BdHwhj5v+Cd37UH/hrD/wDHq+r/ ANnb45Wv7RXwg0n4v2Hw+8TeFotWWRl0Pxfpf2PULba5XEsOTsJxkcnIINfHP/ERZ+xGY8D4WfGj P/ZLb30+lfYX7Nnx88HftPfBjRfjh4A0vV7PSdcjeWzttc0x7O6VQ7IfMhf5kOVPXtzRsBe+PPxp 8Efs8/BzxN8bviNrMNjonhfRbjUdQuJ5Ao2RIW2jPVmICqOpZgBya/KP9hn/AIJSeLP+CnM/iD/g ql+1N8dfiP4A8U/FjVJ7jwnpvgHxALCSx8OgqltDIzRs2GWNWCghdoVjy3H6oftF/szfBP8Aay+G dx8HP2gfBEPiPwzdXUVxdaPczyJFM8bbkLeWylgGAOCcZA9K63w14Y0LwfoNj4X8MaZDY6dptrHb WNnbxhY4IUUKqKBwAAABQB+Wv7Yv/BuVZeIvgtq3iz4O/tg/GnxH8Q/CdvJrHw9t/GPjRbq2TVIR vjAzEDG7FdodSCpIPOK+uf8Aglr+29aft3/sT6P8U9Xkjt/GGlwy6L4/0dl2y2GsWy7JkdDyu7Cy D2f2NfTzoHGCa81+D/7H/wCzt8AvGnjL4g/B/wCG9roWqfEDUPt3i6azmk2ajc/N+9aMsUVvnblQ M5p3A+D/APg3P+N/wZ+H37GvjbRvHnxZ8N6Lef8AC5vEUn2XVtct7eTYZ1w22RwcH1xX1H+1L/wV u/YE/ZT8C3Xi/wAd/tHeG9TvI4m/s7w74a1KPUNQ1GbokMUMDMcs2BltqjqSAK5fVf8Aggh/wSW1 zVbrW9W/Y60Oe6vLh57qVtQvAZJHYszcTdSSTXb/AAL/AOCSn/BOD9m3xPD42+Dv7IHgzTNat23W urT6b9rubdvWOS4LtGfdSDSA8A/4If8AwI+O2ra18Xf+Cjv7SvhOXw34k+PniSO/0nwvdIVm07R4 FKWolDfMrMpGFPO1FJ+9gL/wR8nj+Lf7ZH7Z/wC0i4WWPU/jOvhfT5vvBrfSoWhwD0Iy49q/QRbd Fj8telcN8Bv2ZPgl+zJoWreGvgd4Hg0Gz1zXrnWdWht5pH+0305BmnYuxO5iOecUAflb8c/jR8Yf +CE/x4+K3wN+FPgjVta8E/Ha3k1j4AabY24mj0rxdcSpBPY9R5ceZVn2nIKooGSWr7O/Yr/4J1WX 7Mf/AATo1r4BeIp5NU8aePPD+pah8RNZupN8uo61fwP55ZscqjP5a47JnqST9JfEn4C/CP4v654Y 8SfErwLYaxfeDNaGr+GLi8h3Np96I2QTJ/tBWOM5wcHqAR1bQB12lj/jVcwHwN/wQA8bzeLv+CNP hHTr6YtdeG7PWNFu0ZvmjeCeYbD6cEcVlf8ABue6j/gkZg/9Df4r/wDS2avtL4J/svfA39nTwfqn gD4MeA7fQdH1rWbvVdT0+1lkaOa7uSDPJ87HG/HIGAOwFO+A37MHwO/Zj+Fv/Clvgb4Dt/D/AIZ+ 1XNx/ZVrLIyebcOXmbLsWyzMT178YqQPiz/g2ZRZP+CcV0f+qma+P/Jmqv7df7Avxz/ZV+Od5/wU +/4JeabBD4rSHf8AFL4UqoTT/GViMmaSNAMLdhcsCCCzDIy2Vf7f/Z4/Zl+CP7KXgBvhf8APAlv4 d0JtQnvm0+1kd1+0TNukky7Mck89a7hoFagD8xf+DWPxFdeKv2O/ih4n1HR5dOuNT+N2r3U2nzg+ ZbPJDbOY2yBypO08DpWn/wAESfGkXw88E/tkeP5dA1LVo9G/aT8V3smmaNbia8ulijRzFChIDyMA Qq5GTgZr9APh18Efhb8I7zxBffDTwbZ6LJ4p1p9X14WEexby+dER52Ucb2WNckAZIyckknM+Cf7M XwQ/Z0bxM3wZ8C2+hnxj4kuNf8SfZ5Hf7bqU+PNuG3scM2BwMDjpQB5b+zf+25+xd/wUb/Ztm8Y2 +t6LcaLqVvLaeKfB3jCS3jutNcErJbXlu7EIw9eVIOQa+Qf+CFkukfDz9uP9pv8AZ4/ZP8X3niL9 nLw/qlndeE76RjLaabrE243VnaTEDzI1O9eCRiGNsktub6e+PP8AwRE/4Jn/ALR3xIv/AItfEf8A Zus117VpvN1i80XULiwF/J3eZIJFV2PdsZY8nJr3j9n79m74Hfsr/Day+EP7Pvw10vwr4dsNxg03 SrcIrO33pHPLSOx5LsSxPU0AfC//AAcln/iw3wRJP/Nwnh3/ANGPX6OW7AW0Z/2R/KuD/aA/Zb+B X7UuiaP4d+PPgC38Q2eg65BrGkwXMsiC3voSTFMNjDJUngHI9q74RBYxEDwKAPx+/YJ/YH+CH/BQ 34I/ti/A/wCMOkiKSf8Aam8SSaL4itIU+26TeI6mKeFyCeG6r0YEg9cj3X/gl9+2l8TfhJ8Vrz/g ld+37a2Oj/FHwnb48FeLNqwWvjzS1z5c8Rwoe4VMblGS2DkBlavtD4JfsxfBD9nN/E0nwY8C2+hn xj4kuNf8SfZ5ZG+26lPjzbht7HDNgZxge1Zvx6/Yy/Zu/ab1/wAL+LPjZ8M7XWtW8F6j9v8AC2qe dLBc6bcZB3xSxMrDlVOM4yBxTuB4P/wWo/bO8R/sr/spDwJ8Gv8ATPil8VdSTwn8PNLt5gLg3Vz8 j3Kgc4iVs7ugdkz1rwn9nL/g2r+HXwk+Eek+Gb39tr43aPrElslz4kh8G+MxZafNqLovnyRx+Tna WGAWJYgDNfeXjn9j/wDZ2+Jnxy8L/tI+Pvhta6t408F28kPhfWr2WR205XzuMaFvLDHJ+bbn34Fe lIuxdu7PvRcD8b/2sf2CPEX/AARK+Mvgn/gqh8A/jD8QPH2l6XrUOifGa38aawL65l0G5xH5wkWN SUiYIcNnDeWRwDX6+eCfGPhr4heD9N8deDtYt9Q0nWbCG902+tZA0dxBIgdHVh1BUgiq/wASvhl4 G+MPgPVvhh8S/DlvrGga9p8llq2l3ibormBxhkYe4Pbkdqo/BT4IfDL9nb4X6T8GPg74bGj+GdDt zBpOlpcSSraxbi2xTIzNtBJwM4A4HAFID4L/AODfhwPGH7XJ/wCrkNS6f9clqH/gtaw/4b+/YX/7 K9d/+gWtfc3wN/Zb+BP7Nt54ov8A4KfD+30Kbxpr8mt+Jnt5pG+337jDTtvY4YjjjA9qZ8Xf2Vfg P8d/G/g34jfFjwDb6xrXw/1R9R8H31xNIrabctt3SIFYAk7F+8COKAO+dBLEy9fVT3r8N/28dH/a c/4JoftUfFT9jf8AZQ8LXFzoP7ZTQTfD+XTJDGPDusTXCw6ioXHAMLSMCvKh4z/CcfuYq7BgGuY8 afBb4X/EPxp4X+InjTwXY6hrXgy+mu/C+o3EO6TTppYWgkeM9t0bsp7dD1AIAON/Yi/ZQ8A/sS/s v+D/ANmv4cWYjsfDWkxxXNwTl727Ybri4cnq0krO/tkAYAAr4t/4Lo6xouj/ALYv7Emsa9qdtZ2V r8bvMurq8mWOKJAICWZmIAAHJJOBX6WEZGK8g/at/YN/ZR/be0vR9F/ak+EVn4ttdBuJJ9JhvLia MW8jgK7DynXOQAOc0Abo/aN/ZdCYHx38B/8AhT2f/wAcrsPDWveGfFOjQ674Q1ux1HT7jJt7zTrl JoZBnGVZCVPIPQ18kn/g3/8A+CRJGP8AhjPQ/wDwZXv/AMer6Z+BnwI+FP7Nnwu0r4L/AAV8Iw6F 4Z0SNo9L0u3kdkgVmLEAuS33iTye9AHX5qk/iDR49SGjvqtqLphlbU3C+Yf+A5zXln7f3j/4sfCv 9in4p/En4F6Y134w0PwLqV54fgRdzfaUt3ZXA/iK4LBe5XHevzV/YD/4JEfsf/t+fsP+Hf2pbf8A ah+I+p/GXxFp4vta+JFn8QLtr3R9a6yQmASbFEbfLtYbioBDAEYAP2IVwwzTq8x/ZF+Gfxy+En7P nhr4d/tFfGdPiB4t0qyWDVfFcenC1N6R0LLk7mC4Bc4LEbjyTXp1ADXkCdaVWDLuFNn+5jFfi7/w SX/4Jm/D3/goR8G/H/xw+O/7R3xot9Ys/jN4h0aCHw/8SLq1t47WCSJo1EfzYI81u/TAxxQB+0e/ 5sU6vjv9mb/gjH+z1+y38btG+Ongv45/GPV9S0SSVrbT/FHxFuL6xl8yF4iJIXGHwHJGejAHtX2J QAU0SFjgU6vyl/bb/Z5tP2z/APgvbpP7M3j/AOLvj7QfCv8Awof+2GtPBfi2fTWa6iu2RWOwlTkO QeMnj0oA/VjzOcYp2c1+WH7Yn/BI2L9iT9mrxp+1f+yR+338avCfin4feHbrXrT/AIST4gS6hp99 9ljMptpoZQFbzAuwA5BZgCrA4P2//wAE3f2ifFv7Wn7DXwx/aN8eaXHZ614s8KwXuqQwrhPP5R3U dlYruA7BsUAe4U132GnV4r/wUD/ZnvP2tf2SvGfwU0XxJqmi63qGlSTeG9Y0bUpLS4tNSiHmWziS NlYKZFCsM4KswPWgD2oEkZNIzbRmvj7/AIIq/tpa7+1z+x/Y6L8VJLiH4mfDW7k8J/EmxvVxMuoW rGMTN6+bGqsT/fDjtVD/AILgfth+Nv2av2T0+GHwMuJm+KXxg1ZPB3w/tbVj9oW4uv3clxHjkGNH 4borshNAH2fHJ5ozTq8n/Yh/Z5uv2WP2VvBfwI1TxPf65qOg6LHHrGsanePcT3t63zzys8jFjmRm xzwMCvWKAGu+zqKcp3DNfMP/AAWg1zXPDX/BLP44a/4a1i60+/s/AtxJa31jcNDNCwZPmR0IZT7g 13X/AATu1LUdZ/YL+DWravfz3V1dfDLRJbm6upmkklkayiLOzMSWYnkknJNAHslFFcT+0Z8cfBH7 NXwS8UfHz4k3jQaH4T0WbUtSePl2jjXOxR3ZjhR7kUAdnNMkKeZI6qo5Zm6CqVj4q8N6pctZ6Zr9 jcTL96GC7R2H4A5r8wP2ff2Wv2v/APgtR4bh/at/bk+NvjL4c/CzXX87wF8GfAusPp32vTDzHdX8 6HfIZFwQCOVOQFBAr1/xF/wbsf8ABOx9HVfhnpXjzwPrluubHxT4Z+I+qLewv/f/AHszox+q9/xo A+7kcMMinV8s/wDBPz4D/t+/s1eKPFXwh/ab/aD0/wCJ/wAO9Pjhb4d+LNTDDxAQ2N9veYXbIqYO JCzOxI5xwv1NQAU1ZAzbQadX5J+O/wBkfQ/29/8AgvD8evgz8WfjT8StE8P+Fvh34c1PSLHwZ40u NNRJ5bW2VyVQlecknAHOT3oA/Wt22jNIjhxkV8FaZ/wb5/sraTqdvq0P7Snx+kktbhJkjm+LF0yM ysCAw28g4wR6V936bbpZ2UdpGzMsaBQzNkkAY596ALH1pk0yQoZHZQqjLMzYAHrTm+6c1+Y3/Bd/ xt4h1z9pL9nP9lf4p/GTX/h38D/iFrt7D8QPE+gXjWrXVzGq/ZrCW4X/AFUcjEA54+cseEyAD9Lt L13StaRp9J1O3uo1baz29wsig+mVJq5XwF8OP+CJfhz9l34+eDPjj/wT0/aZ8WfD/S7bUIz428J6 trVzrWmeItP2HcoSeU7ZSSMOSQMllAIAP31EjBMFv1oAjvDbSWrJdopjddrLJ91geMH2NfnT+1t/ wSj+KX7N3jLV/wBtj/gj744Hw/8AG29r/wAV/DM5bw/4vVAWZDb5CQzHnBAwc4GwndX1h+31+yOf 22P2b9U+Cdl8Vdf8F6nNcQ32i+JPDt40U1neQOJImcAjzYywAZD1HIIIBr5Xmk/4OIrTwF/wzTF4 F+DN/eNZf2cvx1k8RTIDDt2/a30/Zv8AtOzsEKb+cYoA+j/+CZH7eWgf8FE/2UNG/aF0vwtLoOoN dTab4k0OWTf9h1GAhZo1bA3Jn5lJAO1hnnNfQ1fPP/BMz9grw9/wTr/ZY0z9n7SvFtx4gvzfXGqe INcuIhGb6/uG3SuFydq9FAyTgc819DA5GaAGzcrjFfi//wAEXP8AgnHb/tVfAT4jfEyX9sv45eAv L+OHiSy/sT4d+OhpuntskhPmmLyX/etvwzZ5CrxxX7PzkhOK/L79jX9jT/guL+wP4O8V/Cr4D2f7 NereHdf+IGq+JYLjxVrWtm8Rrx1/dnybdUACxrxzyTyeKAPpn9nX/glxB+zz8YdK+LkX7dH7QXjD +ymlK+H/ABt8Qvt2m3W+Jo/30Pkrv279w5GGCntX1XXyl+zlqv8AwWhm+MWkwftW+Gf2d7fwIzS/ 21N4F1LWZNTX903l+UtzGIz+82Z3H7u7Havq2gAr8gf+Ch/wS/aG+Pf/AAXpj8F/suftEX/wz8aQ /s3y3ek69Y26yCeRLp9trLu+7HIxGWGSMDANfr9XyTqX7EHxduv+Cx1l+36uraH/AMIXbfCCTwu1 ibqX+0PtjXHmhxH5XlmPHfzM5/hoA+CP2Cv2c9Y/4KR674l/ZN/4Kkftr/Ga8+Ifw/1T/itPgjqW swWOm6lEkn7q6jaFN95b8KSVPGQcgMpP7J/D3wR4U+GngvS/h74F0K30zRtFsIrLS9PtUCx28Eah URR6AACvk3/gpT/wTQ8U/tJeJfDf7V/7IPjKx8A/H3wHcK/h3xVNujttVtc/PYX+xHLwspYA7Wxk jBBOPqj4Q3HxQuvhvo0/xp0rR7LxUbFBr1v4fvJLiyW4HDeTJJHG7ITyNygjOOcZoA6SmuoZeRTq KAPzD+PN3/w6s/4LLeHv2ibKVtP+EX7TwXRPHrSfLaaf4liH+jXZbpGZBjOTzumP0P2Pkuv+Co3/ AAV08Yft3ahI198KPgL53hD4Tsyk299q+f8ATL+LsQMnD9Tui5+Uivrz/gpr+xD4f/4KB/sbeLP2 a9SuLe01DVIFuPDuqXCkrYalCd8E2QCQM5ViATtdq1v+CfP7G3g/9g39krwf+zJ4RnW5/wCEf04f 2rqSrt+337/PcXBH+3IWIB6LtHan0A9ojRUX5RTqKKQHyv8A8Fuv+UTnx4/7EC5/9CSu+/4Ju/8A KPv4J/8AZLdC/wDSGKo/+Cj37PXjn9rH9h34mfs3fDS+02217xl4Xm07S59YmeO2jlZlIMjIjsF4 PRWPtXVfsifCrxH8Cv2WPh18FvGFzazat4T8FabpOpTWMjPC89vbJE5jZlUlSynBKg47Cn0A9Er5 C/4L0eCPFHxD/wCCR3xs8M+D7aSe+/4Ru3vPJhUlnhtr+2uZgAOv7qJ/wr69qrrWladrumXGj6xY x3VndQtFdW08YaOWNhgowPBBHboaQHjv/BO34qfDj4v/ALEHwr8d/C7WbO70efwHpcMZs5lZYJIr aOOWBsfdeORGRlPKlSDjFe1bxt3V+dFr/wAEtv21P2CvidrvxG/4JNfHjw3D4N17UJNQ1L4HfExZ 20dJ5DlzZ3MCmS2OfujGBnDFgBjpf+Fx/wDBwV8QoZPB+kfsffA/wDcSr5f/AAlmvePJ9Rt7fPBk S2tlMjkdQrYB4B70Afd/mQSSbdy7sZxu5qXNfLv/AAT8/YS+Lv7MOveLPjF+0l+1d4l+KnxC8ceT /bN5eStBpdlHHkpDaWgOyNQSfmwDjgYGc/UQoAD0r8j9Z/ZET9rr/g4K/aG8LTftC/Ev4eLpPwz8 M3X274Z+Jv7MuLvdbWy+XM/lvvQdQMDnmv1wPSvzv+K/7GP/AAVI+Gf/AAU/+Jn7c/7Fn/Clb7Sf iD4T0jRmsfiNqmpxzQraQQqzBLSEgEvG2PnbK44BqkwO40r/AIIt2elanb6oP+ClX7VFwba4SX7P c/FYNHJtIO1h9n5U4wR3FfadlAba2WAyM21QN0hyx9z718U6ZrH/AAcLjU7b+2vB37KAs/tCfbPs 2r+IDJ5W4btmYsbsZxnjPXivteza4e3Q3QXzNo8zZnbu749qkB7nC5rzj9pf9mX4C/te/Cu/+B/7 QfgGw8SaBqGGks7xfmikGds0TD5opFPR1IIyR6ivR35Q18Yftq/saftoJ+0/pX7d37AXxmsYfFlj oa6P4k+Gnjq+uP7B8RWSuWAUpu+yzDOQ6gAsqkkfNuAPnC88SftR/wDBAn4y+EfC3i34l6p8TP2T /GXiCHQtLuPEE3mat4EuZs+TF5v/AC1txh8cBdq4GxgN36uQOHiVlOcjNfmt8Sf2Mf8Agpv/AMFS fGng7SP+CgXhvwP8J/hP4L8S2+t3ngfwnrb6rqHiS8gPyCaYDy4oQCwADbvnJIJwV/SiBVRNiDhe BQBxP7Qn7R3wZ/ZT+Ft98avj746tvDfhfTZoYr7VrxHaOJpZBGgOwE8swA47185r/wAF+v8AgkSe v7anhv8A8Brr/wCNV9PfF34MfC749eB7j4afGXwFpfibw/eSRveaPrFqJreZkYOhZG4JDAEe4rx8 f8ElP+CaH/Rj/wAOP/Cah/woA4P/AIf8/wDBIf8A6PU8N/8AgNdf/GqP+H/X/BIj/o9Xw3/4DXX/ AMarvP8Ah0r/AME0P+jIPhz/AOE3D/hR/wAOlf8Agmh/0ZB8Of8Awm4f8KAOD/4f8/8ABIc9f21P Df8A4DXX/wAao/4f8/8ABIf/AKPU8N/+A11/8arvP+HSv/BND/oyD4c/+E3D/hR/w6V/4Jof9GQf Dn/wm4f8KAOD/wCH/P8AwSH/AOj1PDf/AIDXX/xqj/h/1/wSI/6PV8N/+A11/wDGq7z/AIdK/wDB ND/oyD4c/wDhNw/4Uf8ADpX/AIJof9GQfDn/AMJuH/CgDg/+H/X/AASI/wCj1fDf/gNdf/GqT/h/ z/wSH/6PU8N/+A11/wDGq73/AIdK/wDBND/oyD4c/wDhNw/4Uf8ADpX/AIJof9GQfDn/AMJuH/Cg Dg/+H/P/AASH/wCj1PDf/gNdf/GqP+H/AD/wSH/6PU8N/wDgNdf/ABqu8/4dK/8ABND/AKMg+HP/ AITcP+FH/DpX/gmh/wBGQfDn/wAJuH/CgDg/+H/X/BIj/o9Xw3/4DXX/AMao/wCH/X/BIj/o9Xw3 /wCA11/8arvP+HSv/BND/oyD4c/+E3D/AIUf8Olf+CaH/RkHw5/8JuH/AAoA4P8A4f8AX/BIj/o9 Xw3/AOA11/8AGqP+H/P/AASH/wCj1PDf/gNdf/Gq7z/h0r/wTQ/6Mg+HP/hNw/4Uf8Olf+CaH/Rk Hw5/8JuH/CgDg/8Ah/1/wSI/6PV8N/8AgNdf/GqP+H/X/BIj/o9Xw3/4DXX/AMarvP8Ah0r/AME0 P+jIPhz/AOE3D/hR/wAOlf8Agmh/0ZB8Of8Awm4f8KAOD/4f9f8ABIj/AKPV8N/+A11/8ao/4f8A P/BIj/o9Xw3/AOA11/8AGq7z/h0r/wAE0P8AoyD4c/8AhNw/4Uf8Olf+CaH/AEZB8Of/AAm4f8KA OD/4f9f8EiP+j1fDf/gNdf8Axqj/AIf9f8EiP+j1fDf/AIDXX/xqu8/4dK/8E0P+jIPhz/4TcP8A hR/w6V/4Jof9GQfDn/wm4f8ACgDgv+H/AD/wSH/6PU8N/wDgNdf/ABqj/h/z/wAEh/8Ao9Tw3/4D XX/xqu9/4dK/8E0P+jIPhz/4TcP+FH/DpX/gmh/0ZB8Of/Cbh/woA4P/AIf9f8EiP+j1fDf/AIDX X/xqj/h/1/wSI/6PV8N/+A11/wDGq7z/AIdK/wDBND/oyD4c/wDhNw/4Uf8ADpX/AIJof9GQfDn/ AMJuH/CgDg/+H/X/AASI/wCj1fDf/gNdf/GqP+H/AD/wSH/6PU8N/wDgNdf/ABqu8/4dK/8ABND/ AKMg+HP/AITcP+FH/DpX/gmh/wBGQfDn/wAJuH/CgDg/+H/P/BIj/o9Xw3/4DXX/AMao/wCH/P8A wSHHT9tTw3/4DXX/AMarvP8Ah0r/AME0P+jIPhz/AOE3D/hR/wAOlf8Agmh/0ZB8Of8Awm4f8KAO D/4f9f8ABIj/AKPV8N/+A11/8apP+H/P/BIf/o9Tw3/4DXX/AMarvf8Ah0r/AME0P+jIPhz/AOE3 D/hR/wAOlf8Agmh/0ZB8Of8Awm4f8KAOBb/gv1/wSIH/ADep4b6f8+t1/wDGq+rvAXjrwt8TPBOk /EXwTq0d9o2vabBqGk30IIW5tpoxJHIMgHDIwPPrXhzf8ElP+CaJ6fsQ/Dn/AMJuH/Cvd/CXhXQf A/hjT/BvhPR7fT9L0myis9NsLWMLFbW8aBI40A6KqgADsBQBpUUUUAFFFFABRRRQAUUUUAFFFFAB RRRQAUUUUAFFFFABRRRQAUUUUAFFFFABRRRQAUUUUAFFFFABRRRQAUUUUAFFFFAH/9k= --_006_BL1PR09MB119061F61999399E6317C54AA9370ABL1PR09MB11906na_ Content-Type: image/jpeg; name="image002.jpg" Content-Description: image002.jpg Content-Disposition: inline; filename="image002.jpg"; size=6464; creation-date="Sat, 28 Feb 2026 00:32:59 GMT"; modification-date="Fri, 06 Mar 2026 20:33:47 GMT" Content-ID: <image002.jpg@01DCA806.BB8A5EB0> Content-Transfer-Encoding: base64 /9j/4AAQSkZJRgABAQEAeAB4AAD/2wBDAAoHBwkHBgoJCAkLCwoMDxkQDw4ODx4WFxIZJCAmJSMg IyIoLTkwKCo2KyIjMkQyNjs9QEBAJjBGS0U+Sjk/QD3/2wBDAQsLCw8NDx0QEB09KSMpPT09PT09 PT09PT09PT09PT09PT09PT09PT09PT09PT09PT09PT09PT09PT09PT09PT3/wAARCACUAJQDASIA AhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQA AAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3 ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWm p6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEA AwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSEx BhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElK U1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3 uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwD2WiuB +Ms81v4MieCWSJ/tkY3RsVOMN3FeV6P4e8Xa/Y/bNLN5Pb7im/7Xt5HUYLUDPpKivnpvBXj6LkW+ o/8AAbvP/s1QunxA0Q72/t2FR/Fl3X+ooA+i6K8F0b4xeINNn8vU1j1CJThldfLkH4jv9RXr3hjx dpfiyyM+nSnzEx5sD8PGfcenuOKQG5RRRQAUUUhOBk9KAForxJviTJ/wtYXvnt/ZAb7Htydvl5xv x67uc+le2AggEHIPegBaKKKACq93f2lgm+8uoLdP70sgUfrXL/EfxofCGjJ9lCtqF0SkAYZCAdXI 9uPxrx7SfCniXx/PLfKWnXdh7q6kwufQf/WHFMD6Fs9Y07UTiyv7W4PpFMrH9DVyvnXWfhn4k8NQ G/ESTRxfM0tnIS0fvjAP5V2Hw1+J0t1PFo3iCbfI/wAttdseWP8Acc+voaAPWqKKKQHnvxr/AORJ i/6/I/5NUnwY/wCRDH/X1L/So/jX/wAiTF/1+R/yapPgx/yIY/6+pf6UwO+ooopAc94m8EaN4pgY XtsqXBHyXMQCyKfr3+hrw2+s9Z+Gni5Cj4mi+eKRfuXEeehHoehHavpOuI+LGgJrHg6a6Vf9J0/9 /Gcc7f4h+XP4UAdJ4d1y38R6Hbala8JMuSp6ow4Kn6GtOvIfgZqzE6npLtlAFuYwT0/hb/2WvXqA CuN+KHiT/hHvCUyQvtu73MEPqAR8zfgP1Irsq+eviLrcvi3xx9jsT5sUDi0tlHRnJwx/E/oKAOYG i3n/AAj/APbHlf6CLj7Nv/2sZ/Lt9a96+F3iT/hIPCMKTPuu7LEEuTyQB8rfiP5Grg8F2n/CA/8A CNcbPs+zzMf8tOu//vrmvIfhzrUvhHxz9ivv3UU7m0uVborg4U/n+hpgfQlFFFIDwv43tIfFtorZ 2LZjZ/302f6V6x4Kjt4vBekLaACL7KhGO5Iyf1zXN/FjwhN4h0iK/wBPjMl7Y5PlqOZIz1A9xjI/ GuK+G/xJHhxRpOsbzpxY+XLjJtyeoI/u5/KmB7oRkVxtv8LdBg8Ty6wYi6swkjtSP3Ub92x355A6 Cuvt7iG7t457eVJYZBuR0OQw9QakpAFFFFAHnvxr/wCRJi/6/I/5NUnwY/5EMf8AX1L/AEqP41/8 iTF/1+R/yapPgx/yIY/6+pf6UwO+ooopAFUtaiWbQ7+JxlXtpFP4qau1ieM9RXSvB+q3TkDbbuq/ 7zDaP1NAHjXwYkZfHUag8PaSBvfoa+gK8M+CGnmbxRd3ZB221rtB/wBpiP6A17nTA5f4h+JP+EZ8 J3M8b7buceTb+u89/wABk15v8GPDhv8AXJtZuFzDZDbET/FKw6/gP5iqPxX8QNr/AItGn2paSCxP koq875T97HrzgfhVDT4PHmk2ottOt9atoAxby44mAyep6UAfRteH/Gfw4bDW4dat12w3o2ylRjbK o4P4j+VZn2z4k/3tf/79t/hVXUIPHmr2pttRt9auoCwby5YmIyOh6UAez/D7xGPE3hO1uZGBuoh5 NwP9te/4jB/GumrwT4SeIG0TxW2m3TFIL/8AdFW42yj7v9R+Ve90gCvO/Hnwst9fMmo6NsttSPLo eI5z7+je/wCdeiUUAfOfhvxfrfw/1R7O4ikNuj4nsZuMe6+h9xwa960HX7HxJpcd/pswkifgg8Mh 7qw7Gsfxx4Gs/F+nnhYdRiX9xcY/8db1U/pXjng3xBe+BfF5guw8cLS/Z72A9Bzjd9R1z6UwPo2i kBBAIOQe9FIDz741/wDIkxf9fkf8mqT4Mf8AIhj/AK+5f6VH8a/+RJi/6/I/5NXF+B/ida+EfD39 mzadPcP5zyb0kUDnHHP0pge7UV5WfjtZY+XRLon3mWqVx8dpTn7LoaL6GW4z/IUAewEgAknAHUmv Dviz45i1uddG0yQSWdu+6aVTxLIOgHqB+prG1r4geJvGLmxjZkik4+y2SHLj0J6n+Vdj8PvhTJa3 EWq+I41DxkNBZ9cHsz/T0/OgDp/hd4Yfw54WV7pNl5enzpQeqjHyr+A/UmtTxr4hXwx4Wu7/ACPP 2+XAPWRuB+XX8K368K+MfiM6p4ij0i2YtBYcOq/xTN/gMD8TSAj+EXh5ta8Uvql0C8Nh+8LN/HM3 T8uT+Ve81zngLw4PDPhS1s2XFy4864P+23UfhwPwro6ACiiigDwT4teH30HxYmqWmY4b4+crLxsm X739D+Jr17wn4ji8Q+FLbVWdVbyyLj0R1+9/j+NQePvDg8TeFLq0Rc3MY863P+2vb8RkfjXmfwZ8 RfYNbn0S6bEN6N0St/DKvUfiP5UwPQtG+JWia74lbSLF3YlCYp2GElYdVXv059666vBPiL4KuvCe snWNJWRNPkk8xHj620mc49hnofwrpvDXxqtGs0h8RQyx3CjBngTcsnuV6g0Aeq187/F3yf8AhP73 ycZ8qPzMf3tv+GK7nXfjXpsNq6aFbzXNyRhZJl2Rr746n6Vw/gjwvfeOfExv7/e9ok3nXdw3/LRs 52D3P6CgD3jQvMHh/TvOz5v2WLfnrnaM0VeAAGAMCikBR1jQ9P8AEFmLTVLZbmAOHCMSBuHQ8fWs T/hWPhL/AKAsP/fb/wCNWPEWg6LqF1Hc6tezWz7Nibb5oFYDnoCATzVKDwH4fuk3297qEqdN0epS sPzDUwJf+FY+Ef8AoCw/99v/AI1JF8OPCkJBXQ7Ukf3st/M1ny+EfCsErRzatcxyKcMr6s4I+o3U 6Xwd4Xt9nnapdx713Jv1VxuHqMtyKBHVWWl2OmpssbO3tlxjEUYX+VWq5KP4faHNGrxXOpOjDIZd RlII+u6lHw80RmKi41MsvUDUZcj/AMeoGdZXOL8P/DS6iL/+yozdCXzvMZ2JL5zk5PrWfc+CvDVm 6pdaleQMwyFl1SRSR+LUsngrw1DAk8uo3qQv9yRtUkCt9DuwaBHZUVxsHgrw1dK7W+o3sqx/fMeq SMF+uG4qx/wrrRv+e2qf+DCX/wCKoGdVRXIyeAdBhiaWW71FI0+87alKAPqd1QQ+D/C1zKI4NVup ZDyETVnYn8A1AHa1zw8A+G11P+0V0uNLsS+cJVdgQ+c54OOtVV+HeisAVn1QgjII1CXn/wAeqtL4 M8MQKrTaneRqxKgvqsgBI6j73UUAdjLDHPE8UyLJG4wysMgj0Irh9U+D3hvUJmlgS4sWbkrbv8n4 KQcfhVu28C+HrxC9rfX86A4LRanIwB9MhqLnwL4es4vNur6/gjzjfLqcijP1LUCM6w+C/h21lV7l 7y7wc7JJAqn67QK7qzsrfT7VLazgjggjGFjjXCj8K5W18D+HL6MyWd/fXCA4LRanIwH5NUU3hDwr BI0U+rXUUi/eR9WdSPwLUAdtRTIUWOFEQ5VVABJzkfXvRSA5/WLaC78Z6LHcwxzJ9nuTtkQMP+Wf Y1V1zTrTQtT0rUNJhS1up72O2kjgGxbiNshgyjgkD5ge2K2tU0KHVbq2uWubu2nt1dUe3kCnDYyD kH0FRWPhm0s79b6Wa7vbtFKxy3cxkMYPXaOgz6gUDOb0q2updS15oND02+X+05P3tzKFbO1eMbDx +NS3cMreN9q6La3jDSog0LOoWL943Qkcjt0FbR8KwrdXU1vqWp232qUzSJDOAu8gAkAqfQVfg0mC DUftweV7g262xZ2zuVSSCffJPNMRj6Pbnwro2qX2orDbQNK90LWBtyQLgDap4ySRngAZNc3oury6 ZrUGqXov1bVn2agk1vIkVuxP7nDEYwvCH1zmu91LSrfVo4I7ve0cMyzbAcB2XkBvUZ5x7VLqFhBq lhPZXab4J0KOvsf60hnGeKr1NN8Xvdy6QmpQxaavmBtv7pfNPz4IPA746Crul6EsWharNd29l5F2 z3MFrDiSKAbMZUkYyepwAOeK34NGt4LxbrdLJMtqtoWkbO5Ac8+pz3ptholrpthNY2xlFrIWKxFs iIN1VPQc8DtTA5V7WGP4UWsNtFHDNf2tvbl41CsxcqucjqeTV+HxFcadolxZXH7/AFmzlWzjQjm4 Zv8AVP8AQjk+m1vStoaDaDTtPsf3nkWDxvEN3JKfdz60+bRLKfW4NWkizeQRtEj56A+3r1wfc+tI Dh5Yp7T4f+ItNuZmu57S82s8n/LTeyPz7EsfwrprG1u47ndNoGl2aBGzNBKGdeOw2Dr9at3vhuyv o9SSQzKNR2GbY+DlAACvoeB+VLaaEbW4ErapqdwACDHPMGQ5GORtFAHJ+Er288N+GtNurqSS50W4 jDSO3L2TE9T6xH/x36UGC2uvhpr8rRQzbZL54nKhsZduVP5ciu107S7fTNKh06BS1vCnlqJDuJHv 61Ui8Mabb6Bc6NbxNFY3AkDRo2NofOQvp14oAs6PawWulWy28McQaJGYRoFBO0c8Vh6Vawaz4n1m 41ONJ5rG4FvbwyjcsMewMGCnjLEnn2xXTwxLBBHEmdqKFGfQDFZ2oeH7a+vVvUluLS9Vdnn2z7WZ f7rDBDD6igDJ8QWVtpWpaVqOnoltey3sds6xAKLiNjhlYDrgfMD2xWfY21zLrniBoNE06+X7fzJc yBWB8tOMbDx+NdJZ+Hbe2vxfXFxdXt2gKxy3LhvKB67FAAXPqBmrdlpsFhNeSw7913N50m45+baF 49BgCgC0g+RcgKcdB0FFLRQBW1G/g0vT7i9um2wwIXc+w/rWZ4X1y41i2mj1G2FpqNu4863z91WG 5D+Kn8wah8RaTceIb6106QTQ6Wn+kXEsb7TI4PyIO/B+Y/QVXfw7caLrVrqumzXt67EW93HPPvLQ nowJ7q3P0JoAfbXmu6pqGqLZ3djBDZ3RgRJLZnLAKpySGH96rmka1cTXl3p2rQxwX1oglLREmOaM 5w655HIIIPSs2yuNR0bU9YX+w726S5vTNFJC0e0qUUd2B6g07+z9WnTWNXubdY76eyNtaWcbhiig Ejc3QsWPbgYoEXvCXiMeJNJ+0SR+Tcxttli9AeVYezKQRSaR4mTV9Z1WzhjxFZhfKkP/AC2+8GI9 gykfhWdf+HtStbewbQ2WK4a1TT7sk4xHjiQf7Sc4/wB6rsGiNpniC1NjARYppjWhIP3SrArn1zlu aYzOPjO9t9J8P3sll9p/tBXa5SAHciquSyDvj071r6nr4jsNKu9MkhngvryGHzOoKOTkj3rK0nRr +3h8JLNblTYrKLjkfu8oQP19KXV/ClzHqlncaO6rZNfxXV3aH7oZTzJH6E55Hfr1pAWNQ8RX9ta+ Int4ElfTpY0hAUn5WRCzMBycbicDsKuaW+rXVjK66np93FKga1u4oiBnuGQNgj6Gq0cOqabe67eW tiLgzXUUkcZkCmWMRqrbT/e4OAcdKZ4ds508QX17Bp82mabPGu62mKgyT55kCAkLxwfU0xDtBv8A Wbx9RkvbqzeKynlt9kduVLlQCGzuOOvSstfFOrW3hu11qe90ucSrG5skjKyNuIG1TuPzc+nat3RL C5tYdbWaIobi+mli5HzKwGD+lc/o/hKTw/FpWqWmlwvdCCOK/tti78gY8xG7OO/PzD3pAdXr2rf2 PpElyieZcMRHbxd5JW4Vfz6+2aj0PVZNZ0XzSqwXyboZ4yMiKZeGGO4zz7gis/UtDuPEPiFWvHub Ww09QbZoZdjSzMOXyOgUcD3Jo0/Q7jw/4j82ze6urHUFP2szS72jlUfK+T2I+U/QUDDRbzXLrXb+ 1u7yyaGwkRH8u2ZWk3IG4O446+9Q23ii9/sHR9Xukh+y3ExivCqkeWCxVHHPQEAH61paPZXFtr+u 3E0ZWK5miaJsj5gIwD+oqDw/ojHwPFpOqwbS8UkcsZIOAzN/Q5oEWtW1WeDVNO02xVGubpy8hYZE cC/eb6nIUe5rIOuahcazqluuraXYR2c4iRLiPLMNitnO8dz6dqteE9Ev7E3F3rUglv2Ato3B/wCW EfCfi3LH3NZws3s9d1mW78MS6itzciSGZY4mG3y1GPmII5BoA660dns4WkmjncqCZIhhX9xyePxo pLLBsoStsbYbBiEgAx+2Bxx7UUDK2q69YaMYlvJWEkudkccbSOwHU7VBOB61asr231G0jurOZJoJ RuR0PBFZGs2Bu9UhuNKvooNatIjtjk+ZZImPKuvXaSo5HQirXhzVU1nR47pYBbsHeOSIEEK6sVbB HUZB5oAt6jqNrpVk93fSiK3jxucgnGTgcDnqRVSw8SaZqd0La0nkeUgsA0EicD3KgVS8dBz4WlEb BXM8G1iMgHzkwcd6v2Vvq8dyGvb+1ngwfkjtShz253n+VAGlWG/jTQo5ZEkvwvluY3YxPsVgcEFs Y4PvW5XmlpeapFaTWLz2lrpF/e3UH2toWdonaVhtbkKN3OCeM8GgD0pWV1DIwZWGQQcgioJb+2gv YLSWULPcBjEhB+faMnB6cCjT7OPTtPtrOEsY7eJYlLHJwowM/lWf4n02bUNK8yz/AOP+zcXNqf8A pov8P0YZU/WgDQu7+2sfJ+0yiPzpVhjB5LuegFWK5LQ71fGGuR6uiMLDT4/LgVhjNww/eH/gI+X6 lq62gCCG9t7i6uLeKQNNbFRKn9wsMj9Knrn9F/5GzxJ/10t//RQrT1oXDaHfiyz9qNvJ5O3rv2nG PxoAp3HizSre5ktxNLPJEcSi2geURn0YqCAfar+n6nZ6tbC4sLiOeLOCUPQ+hHUH2NUPCT2DeGLA aZs8hYgpC9VfHzBu+7Oc55zWhavZvNc/ZDAZBJifysZ34/ix3xjrQBLcXEVpbS3E7hIokLux/hUD JNZVp4t0e+nihtrmR3mICf6PIAc9OSuKm8Tf8itq3/XnN/6Aap6Hba0tjp7zajaPb+TGWjW0IYrt HG7f198UAb9Y9z4r0i01FrKa72yq4jdvLYojHorPjaCc9Ca2K4/UJP7AF9remzQ3mlyTF9QtGIO1 wQrPG397gZU9ccYNAHYUUisGUMOhGaKAOb8TXXhaO6hj8QzQRXAQtGWZkfYTg/MvODjpmmWvjXwh Y20dta6pZwwRjakaAgKPyrpWijc5dFY+4zSfZ4f+eUf/AHyKAOZv/GHg7U7N7W91O0mgfG5Gzg4O R29RVSx13wHpt0Lizv7SKYAruDueD9a7H7PD/wA8o/8AvkUfZ4f+eUf/AHyKAMH/AIWB4Y/6DVt+ v+FU/wDhKfBJsZrI39ibWcs0kRBKsWOWJGO5Oa6r7PD/AM8o/wDvkUfZ4f8AnlH/AN8igDn4vHfh WGJIo9YtgiKFUZbgD8Kd/wALA8Mf9Bq2/X/Ct77PD/zyj/75FH2eH/nlH/3yKAOct/G3hG0jMdvq lnEhYttQEDJOSencmpf+FgeGP+gzbfr/AIVvfZ4f+eUf/fIo+zw/88o/++RQBzcXjTwhBcT3EWq2 izXBUyuM5fAwM8dhU3/Cf+GP+g1bfr/hW99nh/55R/8AfIo+zw/88o/++RQBxd1q3gC8uXuJb20W aQ5kaKR4y/8AvbcZ/Gr1j4w8G6bbC3sdSsYIRzsjBAz69OtdN9nh/wCeUf8A3yKPs8P/ADyj/wC+ RQBzs/jnwnc28kE+r2rxSqUdTnDAjBHSsy11X4fWU8U1td2cckRBQh3+X8K7X7PD/wA8o/8AvkUf Z4f+eUf/AHyKAMH/AIT/AMMf9Bq2/X/CsqbWfAE98byW7sWmLCRuW2sw6MV+6T7kZrs/s8P/ADyj /wC+RR9nh/55R/8AfIoAWKVJ4UliYNHIoZWHcHkGinAYGBwKKAFooooAKKKKACiiigAooooAKKKK ACiiigAooooAKKKKACiiigAooooA/9k= --_006_BL1PR09MB119061F61999399E6317C54AA9370ABL1PR09MB11906na_-- --_007_BL1PR09MB119061F61999399E6317C54AA9370ABL1PR09MB11906na_ Content-Type: text/plain; name="ATT00001.txt" Content-Description: ATT00001.txt Content-Disposition: attachment; filename="ATT00001.txt"; size=179; creation-date="Sat, 28 Feb 2026 00:33:29 GMT"; modification-date="Fri, 06 Mar 2026 20:33:47 GMT" Content-ID: <C77B47C98DC37A498BD588BE2A67F00E@namprd09.prod.outlook.com> Content-Transfer-Encoding: base64 X19fX19fX19fX19fX19fX19fX19fX19fX19fX19fX19fX19fX19fX19fX19fX18NCkFjZnItY29u dGFjdHMtbmV3cyBtYWlsaW5nIGxpc3QNCkFjZnItY29udGFjdHMtbmV3c0BvbWxzLm9yZWdvbi5n b3YNCmh0dHBzOi8vb21scy5vcmVnb24uZ292L21haWxtYW4vbGlzdGluZm8vYWNmci1jb250YWN0 cy1uZXdzDQo= --_007_BL1PR09MB119061F61999399E6317C54AA9370ABL1PR09MB11906na_-- ]