AUDIT OF FINANCIAL STATEMENTS FOR THE WEST AFRICAN REGIONAL FISHERIES PROGRAME (MARFP - SL) FOR THE YEAR ENDED 31 DECEMBER 2016 West African Regional Fisheries Program WARFP-SL Financial SE l. Statements for the year ended 31" December 2018 Contents Page General Information 1 Report of the Auditors 2-4 Statement of Management's Responsibilities 5 Consolidated Statement of Resources and Expenditure 6 Statement of Resources and Expenditure (World Bank Funding) 7 Statement of Comprehensive Income 8 Statement of Financial Position 9 Statement of Cash Flows 10 Notes to the Financial Statements 11 - 18 Report of the Auditors on the Special Account Statement 19 Special Account Statement 20 Fixed Assets Listing 21 - 31 West African Regional Fisheres Program WA RFPSL Financial Statements for the year ended 31" December 2018 General Information Office 13A Howe Streets Freetown Team Lead Mr. Alpha I Sesay Bankers Union Trust Bank (Sierra Leone) Limited Howe Street Freetown Auditors Audit Service Sierra Leone 2"d Floor Lotto Building Freetown West Africon Regional Fisheries Program WARFP-SL Finonciol SA L Statements for the year ended 31" December 2018 Audit of the West African .RegionalPisheries Program performed by the Auditor General Addressee. Team lad Date: f I Dear Sir Unqualified Opinion I have audited the financial statements of the West African Regional Fisheries Program for the year ended3/' December, 2018. These financial statements comprise a 'tatement offinaia/ position, statement of comprehensie income, ash jioj statement for the year then ended, and a summary of significant accounting policies and other explanatory information as set out on pages 6 to 19. In my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the West African Regional Fisheries Programas at 31V Decembe; 2018, and (o its financial performance and its cash flows for the year then ended. Responsibiities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements and such internal control as managernetn determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Those charged with governance are responsible for overseeing the entity's financial reporting process. Auditor's Responsibilityfor the Audit of the Financial Statements My ob ectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an - audit conducted in accordance with International Standards for Supreme Audit InstiUtions Will always detect a naterial IsstteMCnt when it exists, Misstatements can arise from fraud or error and are considered material if, individually or in the aggrege, they coild reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance 'with International Standards for Supreme Audit Institutions, I exercise professional scepticism throughout the audit. I also: 2 West African Regional Fisheries Program WARFP-SL Financial S I Stat ements for the year ended 31" December 2018 * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate ro provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for oric resulting from error, as fraud may involve collusion, forgery, inentional omissions, misrepresentatdons, or the override of internal controls. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the E'ntity's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. * Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence, obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Eci's ability to continue as a going concc3rn. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if su8ch disclosures are inadequate, to modify mly opinion. My conclusions are based on the audit evidence obtained up to the date of rny auditor's report. I lowever, future events or conditions may cause the Entity to cease to continue as a going concern. * Evaluate the overall prentation, structure and content of the Financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I coninunicate with chose charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including an significant deficiencies in internal control that I identify during rmy audit, I also provide those charged wirh governance With a statement that I have complied with relevant ethical requirements regarding indepcndence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters- I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the mater or, when, in extremely rare circumstances, I determine that a matter 3 We Af rican? Regional Ftsheries Program W ARFP-SL Financial SE termentsor t Ve year cnded 3, " Decem ber 2018 should not be comrnmunicated in my repori becausc the adverse consequences of doing so would reasonably be expected to oumvcigh the public interest benefits of such communlcation. AUDITOR GENERAL Date: 4 West African Regional Fisheries Program WARFP-St Financial Statements for the year ended 31" December 2018 STATEMENT OF MANAGEMENT'S RESPONSIBILITIES It is the responsibility of management to prepare Financial Statements for each financial year which should show a true and Pair view of the state of affairs of the Project and of its surplus or deficit for that year. In preparing these Financial Statements, the Management is required to: * select suitable accounting policies and apply them consistently; * make judgements and estimates that are reasonable and prudent; * state whether applicable accounting policies have been followed, subject to any material departures disclosed and explained in the Financial Statement; * prepare the Financial Statements on a going concern basis unless it is inappropriate to presume that the Project will continue its activities Management is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Project. They have a general responsibility for such steps as are reasonably available to them to safeguard the assets of the - Project and to prevent and detect fraud and other irregularities. On behalf of Management ....... ..... :1 Principal Deputy Financial Secretary Chairman-WAFRP-SL National Steering Committee Team Lea L - A RP-SL 5 West African Regional Fisheries Program WARFP-SL Financial Statements for the year ended 31 December 2018 CONSOLIDATED STATEMENT OF RESOURCES AND EXPENDITURE Note 2018 2017 US$ US$ Opening Bank Balance IDA Special Account 306,296.02 Leones Account 49,101.96 - 355,397.98 - FUNDING RECEIVED: Special Account Replenishment 4 551,85702 660,285.00 907,255.00 660,285.00 EXPENDITURE Component 1: Governance 329,229.43 75,491.84 Component 2: Reducing Illegal, Unreported & unregulated fishing 138,416.57 73,265.87 Component 3: Increasing the contribution of marine fish resources to - local economies 15,334.55 - Component 4: Project Management, M&E & Regional Coordination_ 219,053.81 156,129.31 701,600.36 304,887.02 Result for the period 205,654.64 355,397.98 Represented by: IDA Special Account 178,075.89 306,296.02 Leortes Account 27-578.75 49,101.96 205,654.64 355,397.98 These Financial Statements were approved on ........ ...............2019 .............................. .... Chairman, Project Technical Steering Committee .......................... Team Lead 6 West Africon Regional Fisheries Program WARFP-SL Financial A t~ Statements for the year ended 31" December 2018 STATEMENT OF RESOURCES AND EXPENDITURE 2018 2017 World Bank Funding Note USS US$ Opening Bank Balance: IDA Special Account 306,296.02 Leones Account 49,101.96 - 355,397.98 - Resources Receipts into IDA Special Account 4 551,857.02 660,285.00 Direct payments - - 907,255.00 660,285.00 Expenditures by Categories: 1. Goods, non-consulting services etc. (except for Part A.3, Part D.2 and CA of the Project) 686,265.81 304,887.02 2. Goods, non-consulting services etc. under Part A.3 & Part D.2 of the Project - 3. Livelihood Transfer Grants under part C.4 of the Project 15,334.55 - 701,600.36 304,887.02 Results for the period 205,654.64 355,397.98 Represented by: IDA Special Account 178,075.89 306,296.02 Leones Account 27,578.75 49,101.96 Total 205,654.64 355,397.98 These Financial Statements were approved o. ..........2019 ................................. ......................Chairman, Project Technical Steering Committee ..f... Lead 7 West African Regional Fisheries Program WARFP-SL Financio Statements for the year ended 31" December 2018 STATEMENT OF COMPREHENSIVE INCOME Note 2018 2017 USS US$ Income World Bank Funding 701,600.36 304,887.02 Total Income 5 701,600.36 304,887.02 Expenditure Component 1: Governance 329,229.43 75,491.84 Component 2: Reducing Illegal, unreported & unregulated fishing 138,416.57 73,265.87 Component 3: Increasing the contribUtion of marine fish resources to local economies 15,334.55 Component 4: Project M4anagement., M&E & Regional Coordination 219,053.81 156.129.31 Total Expenditure 701,600.36 304,887.02 These Financial Statements were approved on.................. ........Principal Deputy Financial Secretary ........................ ...................Chairman-WAFRP-SL National Steering Committee ........................ . . L ....... Team Lead-W AFRP-SL 8 West African Regional Fisheries Program WA RFP-SLFinancial Statemers for the year ended 31a December 2018 STATEMENT OF COMPREHENSIVE INCOME Note 2018 2017 Us$ US$ Income World Bank Funding 701,600.36 304,887.02 'Total Income 5 701,600.36 304,887.02 Expenditures by Categories: 1. Goods, non-consulting services etc. (except for Part A.3, Part D.2 and C.4 of the Project) 686,265.81 304,887.02 2. Goods. non-consulting services etc. under Part A.3 & Part D.2 of the Project 3. Livelihood Transfer Grants under part C.4 of the Project 15,334.55 Total Expenditure 701,600.36 304,887.02 These Financial Statements were approved on.... ................. ). , ........2019 ...................... . .............P-incipal Deputy Financial Secretary . .ChrIman-WARFP-SL National Steering Committee .......................... .... Team Lead- W ARFP-SL 8a West African Regional Fisheries Programr WARFP-SL Fioncial Statements for the year ended 3 It December 2018 STATEMENT OF FINANCIAL POSITION Note 2018 2017 us$ USS Assets Cash and cash equivalents 6 205,654.64 355,397.98 Funding and Liabilities Deferred income 5 205,654.64 355,397.98 These Financial Statements were approved on... .............................2019 ............... .................... Principal Deputy Financial Secretary ..........................A.... .............Chairman-WAFP-SL National Steering Committee ..................... ... , ........ ..Team Lead-W AFRP-SL 9 West African Regional Fisheries Program WARFP-5L Financial Statements for the year ended 31' December 2018 STATEMENT OF CASH FLOWS Note 2018 2017 USS USS Operating activities Cash paid to suppliers & employees 7 (701,600.36) (304,887.02 Cash outflow flow from operating activities (701,600.36) (304,887.02 Financing Activities Grant received from World Bank 551,857.02 660,285.00 Cash inflow from financing activities 551,857.02 660,285.00 Cash and cash equivalents as at start of the year 355,397.98 - Net increase in cash & cash equivalent (149,743.34) 355,397.98 cash and cash equivalents as at end of the year 205,654.64 355,397.98 10 , West African Regional Fisheries Program WARFP-SL Financial Statements for the year ended 31" December 2018 NOTES TO THE FINANCIAL STATEMENTS 1. Project description The development objective of the Project is to strengthen the capacity of the Recipient to govern and manage targeted fisheries, reduce illegal fishing and increase local value added of fish products. The Project consists of the following parts: Part A: Good Governance and Sustainable Management of Fisheries Towards increasing the economic profitability and environmental sustainability of the fisheries resources of Sierra Leone, investment under component I strengthens and modernizes the regulatory framework for industrial fisheries by introducing total allowable catches and by increasing the level of license fees and penalties for infringements, i. Governance of Fisheries a) The finalization by MFMR and implementation of an appropriate fisheries policy and regulatory framework, through the provision of legal and policy advisory services and training, b) The development, implementation and maintenance of a system for the registration of all small-scale vessels. c) The carrying out of a program to strengthen the capacity of MFMR, IMBO and other research institutions to assess the status of fish stocks, conduct fisheries research and to collect and analyze fisheries statistics, all through the provision of technical assistance and training. d) The establishment of a system of information and analysis within the MFMR for the management of fisheries, linked to the regional information platform to be introduced by CSRP under Part A.1 (f) of the project. e) (i) The completion and implementation of an appropriate fisheries management plan for the coastal demersal and shrimp fisheries outside of the Inshore Exclusion Zone setting TACs for sustainable exploitation of these fisheries, with allocation mechanisms involving long-time licensing and appropriate fees, for industrial vessels linked to long-time licensing process; and (ii) the carrying out of an analysis by MFMR aimed at setting a TAC for coastal shrimp fisheries and establishing an allocation mechanism involving long-term licensing and increased fees. f The development and introduction by CSRP within the Regional Coordination Unit, of a system of regional information and analysis for the management of the participating Countries' fisheries, such system to include the key biological, economic and social statistics regarding fisheries. West Aliican Regfonal Fisheries Program 'WARFP-SL Financia) Statements for the year ended 31" December 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) ii. Fisheries Co-Management a) The establishment of a co-management community centre in each Co-managed MPA; and b) The establishment and ongoing operation of a co-management association in each Co-managed MPA, including the provision of technical assistance to the association and communities in order to develop and ensure community-level discussion, as well as the development, dissemination and monitoring of Co- managed MPA Management Plans. iii. Alternative Livelihoods Carrying out of a program of incentives designed to ensure environmentally and economically sustainable management of fisheries within the co-managed MPAs, such incentives to include: (i) provision of legal fishing nets at a discount in exchange for illegal nets, provision on demand- driven basis of small infrastructure, fish processing ovens and/or other equipment or supplies, and/or training, upon compliance with continued use of legal fishing nets; (ii) training local level waste and hygiene management and monitorng, water quality and local eco-system monitoring; and (iii) transparent community-based reporting on, and monitoring by the Recipient of, compliance with the use of such nets. iv. Social Marketing, Communication and Transparency a) The design and implementation by MFMR of locally accessible communication straggles, consultations and marketing campaigns to improve public knowledge of the new fisheries policies developed under the project. b) The carrying out of a training program to facilitate the development of an active network of local journalists within the region to cover and report on the fisheries management issues and progress with program implementation, such program to include the provision of small equipment and travel expenses for network journalists. Part B: Reduction of Illegal Fishing Illegal fishing is one of the most important sources of revenue loss to the people of Sierra Leone (estimated about US$ 30 million annually). To deal with JUU fishing and help those responsible to make the necessary changes (by understanding the broad range of activities requiring attention), it will be helpful to appreciate IUU fishing as part of the corruption in fisheries which could be traced starting from within fisheries institutions until it reaches the fishing waters. 12 West African Regional Fisheries Program WARFP-SL Financial Statements for the year ended 31S December 2018 NOTES TO THE FINANCIAL STATEIENTS (Continued) i. Enabling Environment a) The development of an appropriate and sustainable regulatory and institutional framework and plan for the civilian-led monitoring of the recipient's coastal fisheries resources and the civilian-led surveillance and management of fishing along the recipient's coast, and the carrying out of a training program for prosecutors to increase understanding of the recipient's fisheries laws and regulations; and b) The carrying out by CSRP of a program of technical assistance for the participating countries to facilitate their development and implementation of financial mechanisms to provide stable and adequate support for the long-term operating costs of the fisheries surveillance system in their respective territories. ii. Monitoring, Control and Surveillance Systems The carrying out of a program designed to ensure the appropriate and sustainable civilian-led surveillance of fishing activities along the recipient's coast, consisting of: a) The development of a sustainable surveillance strategy and plan for the Fisheries Protection Unit, and provision of training, technical assistance and office equipment,. for the operations of such unit. b) The construction of a fisheries monitoring center to be operated by the Fisheries Protection Unit and provision to such center of a communication systems satellite-based vessel monitoring system. data reception platform, computer systems and office automation material and vehicles; and the construction of coastal stations along the coast of the recipient and the provision for each coastal station of communication and computer systems, office supplies, vehicles, and a replication of the vessel monitoring system data reception platform located at the Fisheries Protection Unit. c) The development and operation of civilian-led sea and aerial patrols of fishing activities along the recipient's coast, through the provision of equipment, technical assistance and Training. iii. Strengthened Regional Collaboration for Monitoring, Control and Surveillance of Fishing The carrying out by CSRP of a training program to assist the Participating Countries in their implementation of the Fish Catch Certification Scheme and their preparation of bilateral cooperation agreements. and the performance of periodic reviews and audits by an independent group of experts. of the fisheries surveillance activities financed under the project. 13 West Africon Regionoa Fisheries Program WARFP-St Financial Statemenrts for the year ended 31' December 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) Part C: Increasing the Contribution of Marine Fish Resources to the Local Economies Fish products from Sierra Leone are not certified to health standards for the international fish market (particularly) in Europe because of lack of a quality standards institutional capacity. Therefore the participation of Sierra Leone in international fish trade is limited. i. Establishment of fish landing Site Clusters: a) The construction of a fish landing site cluster at Konakree Dee, such cluster to include inter alia, water supply, electricity, refuse recycling systems, rehabilitated access roads, a fish sorting shed. a hygiene block and septic tank, an ice plant, cold storage facilities, dry-docking equipment, common service centers and extension services such as a fishery material store, fuel and gas supplies, net and crates repair, and training in the maintenance of the cold chains. b) The provision of technical assistance for the preparation of a tender for the concession of the above the infrastructure. ii. Fish Product Trade Infrastructure, Information Systems: The development and implementation of a system of quality control and proactive trade information services for fish products, aimed at supporting increased value addition and the expansion of exports of these products from West Africa, such system to include: a) The creation of a proactive fisheries trade information system housed at the CSRP for targeted supply chains in each Participating Country and training on the establishment of traceability systems, to support the quality control system to be developed under part C.2(b) of the project. b) The development of a quality control system consisting of a certified public laboratory and a competent sanitary authority as well as the development of relevant protocols and standards for product quality and traceability. Part D: Coordination, Monitoring and Evaluation and Program Management The West African Regional Fisheries Program will be coordinated, monitored, evaluated and managed from the Fisheries Management Coordination Office (FMCO). i.) Technical Assistance for National Implementation The Preparation of Annual Work Plans, including updating of procurement plans and related bUdgets; and project management, monitoring and evaluation, through technical assistance. ii.)Operating Cost for National Implementation The provision of Operating Costs. training, goods to the PCU for the implementation of the Project 14 West African Regional Fisheries Program WARFP-SL Financial Statements for the year ended 31" December 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) ii.)Regional Coordination The carrying out of a program by CSRP to: (i) facilitate the harmonization of fisheries policy among the participating countries; (ii) monitor and evaluate Program investments and share information and results throughout the participating Countries; (iii) implement ongoing communication activities to raise awareness about the program and implementation progress; and (iv) provide implementation support to each of the Participating Countries, including the coordination of regional procurement. 2. Withdrawal of grant proceeds The amount of Grant and Credit shall be credited to an account to be opened by GEF on their books in the name of WARFP (Grant A/c) and withdrawals may be made there from the recipient in accordance with the provisions for expenditure in respect of the reasonable component cost of goods and services required for the activities to be financed out of the proceeds of the grant and Credit. (a) The following table sets out the categories/component of expenditure to be financed under the proceeds of this Credit: Component Amount of Credit Percentage of Expenditures Allocated expressed in to be Financed (inclusive of ($) taxes) (1) Strengthening Good Governance and Sustainable 1,400,000 35% Management of the Fisheries (2) Reducing Illegal, Unreported and Unregulated 1,200,000 30% Fishing (3) Project Management, Monitoring and Evaluation, 450,000 11.25% and Regional Coordination (4) Increasing the Contribution of the Fish Resources to the Local 950,000 23.75% | Economy Total Amount 4,000,000 100% 15 West African Regional Fisheries Progrom WARFP-SL Financial Statements for the year ended 317 December 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) c) Withdrawal Conditions; of the Grant and the Credit (i) Notwithstanding the provisions of Part A of this Section, no withdrawal shall be made for payments made prior to the date of this Agreement, except that withdrawals up to an aggregate amount not to exceed $500,000 equivalent may be made for payments made prior to this date but on or after January 1, 2009. Under category (1) unless: (1) the Fisheries Protection Unit has been formally established in form and substances satisfactory to the Association; and (ii) the Fisheries regulation has been modified in form and substance satisfactory to the Association to ensure its consistency with the provisions of UNCLOS; or Under Category (4) until the Association shall be satisfied, based on evidence satisfactory to it, that the Regional Steering Committee and the Regional Coordinating Unit shall have both been established in accordance with the provisions of section I.A.2 of the Schedule to the Project Agreement; and the CSRP has adopted the Regional Operational Manual and Regional Administrative and Financial Manuals in accordance with the provisions of section L.C of the Schedule to project Agreement. 16 West African Regional Fisheries Program WA RFP-SL Financial Statements for the year ended 31" December 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) 3. Summary of significant accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below: these policies have been consistently applied during the period under review. 3.1 Basis of preparation Statement of resources and expenditure are prepared on the basis of cash accounting whereby income is recognized on the receipt of cash, and cash equivalents is recognized on the disbursement of cash and cash equivalents. The project financial statements have been prepared using the modified cash basis in line with the project financial reporting terms of reference. The basis of income recognition is described in note (3.4) below. 3.2 Foreign currency transactions (a) Functional and presentation currency '[he local currency in use in Sierra Leone is the Leones. The Project has however adopted the United States Dollars (US$) as its reporting currency as most of its transactions are denominated in US Dollars. (b) Transactions and balances Foreign currency transactions are translated into the functional currency using mid exchange rates prevailing on the dates ol' the transactions. 3.3 Non-current assets Non-current assets are written off on acquisition by the Coordinating Unit. The financial statements therefore have no non-current assets. 3.4 Income Funding from the World Bank, GEF grant is held in a deferred income account when received and are only recognised in the Projects income statement when utilised. 17 Wet African Regional Fisheries Program WARFP-SL Financial SIRMA LEt Stotements for the year ended 31" December 2018 NOTES TO THE FINANCIAL STATEMENTS 2018 2017 USS USS 4 Replenishment Replenishment 001 500,000.00 Replenishment 002 160,285.00 Replenishment 003 551.857.02 - 551,857.02 660,285.00 5 Deferred Income Opening balance I't January 355,397.98 - Initial Deposit 500,000.00 Replenishment 551I85702 160,285.00 660,285.00 Released to income statement (304,887.02) (Expenditure) (701,60036) -- Closing balance as at 31 st December _ 205,654.60 355,397.98 6 Cash and cash equivalents IDA Special Account 178,075.89 306,296.02 Leones Account 27,578.54 49i001.96 205,654.42 355,397.98 - 7 Cash paid to suppliers & employees Expenditure 701,600.36 304,887.02 18 West African Regional Fisheries Program WARFP-St Financial Sli I ! Statements for the year ended 31" December 2018 REPORT OF THE AUDITORS ON THE SPECIAL ACCOUNT STATEMENT, US DOLLAR ACCOUNT NUMBER 4001215057394150 1 have audited the accompanying Special Account numbered 4001215057394150established under the provision of the IDA Programme for the year ended 3lW December 2018 as set out on page 20. I conducted the audit in accordance with the Standards of the International Organization of Supreme Audit Institutions (INTOSAL) and International Federation of Accountants (IFAC). Those Standards require that [ plan and perform the audit to obtain reasonable assurance that the Special Account statements are free from material misstatement. The accompanying Special Account Statement was prepared on the basis of cash deposited and withdrawals for the purpose of complying with the project agreement. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. - Opinion In my opinion, the receipts are properly accounted for, and the withdrawals were made for the purpose of the project in accordance with the Grant agreement and IDA disbursement procedures. The accompanying special account statement oives a true and fair view of the ending balance for the year ended 31 " December 2018. In accordance with the provisions of the terms of reference for the audit, I confirm as follows: * Withdrawals from the Special Account during the period under review were made for eligible expenditure. * The Special Account of the project has been maintained in accordance with the provisions of the financing agreement. 117AUDITOR GENERAL Date2 19 0098(ý091 ~0&i9 iunlo3) jei,"-dS j:IC oiuisdmŽ- Å4!A!13V 1UnlO,-)-. 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