AJgalliMl
Transcription
AJgalliMl
INTOSAI AJgalliMl 2001 ^^1^ October 2001 m^, ^(4—fid g j j j J I ^ L t fr^lj-a ' f^A;' - JjiJ—a UJ^-^?^ /jL-t-UI f J L t ^ L u ^ V I < L J J SJJUO SJIJI ijuia^ U ^ J J ...fljflj t f U J J V I <UaJA o i l s U U l j Jo-c oUj_o--fcaj i U U I j L a J J I j A , »_o j j L U L j i j j j j j l l l oljjbll UIAALS _ N'Vor aUc U ' b l i ,"• '.- 4<itA J c S j j l I nil ^ J - x ^ ^ y n A L l i j U l i L a U j t f L - - u j l i V I i U a l o o l j U l JJLU J I - LflJ i w J U AaU j i AajliJI i U j i l J i U U U ' ( j j S J J J J A J J j J i i l J aJ j i i o i j l l V I iijUl j-Uj oUjUl J J U r t ' i V I o l j - i i J - t ' t -s.'ij o U j l J ^ I j _ J l ^ 4^1 Mill a l j , i _ " i ii.l 4 In n ftj J Lix O J I S a j j x j a j i i l I e U j i _ j j J u U j j ^ j JJU Q c 4-j_aU»j ff-aljJ ji-iJ-ijl 4 U A j i l j j J = , al .r,<". . . . I j "AxUxll c u j j j j l i f^Ijjll' tfL*«>ii"3f! . (E-Iearning) ^^Lj ji-a UIJ-AVI (Jt j j , i -fc"i Jjbuij A A I ^x-tLflji ^ - A U J U I j f i ' r t r ' j A i l (jLjJALI .-JJJJJ —•(['• ASjUUIJ .\^A1^b l^Ull j J " ' 111 J*JJ jUuVI A*j LoS o l j j i l l i a c j l S J J U H i l a j l i l j o JaVI Jjjia u j j j l i l bjjSjJ ajjUil oljik aljcVI j j J j J J i U j o j S x x 4.A.J JJ-OJI IC |_^LJJJI J - U l 4 _ m j U j L j j l j O U L J U V I < J i J A I Lfl-bUlil 4-ia,jij j A ^ i^ll*^ ftJjJaJI i j j l j j l l ^ L - u V l j j j J J I j AiiiJI o l j l ^ l j A i j J I • ' ^ J ^ l (jL^ '^e-^- ^-^:^»-JI U j j U l j J j V I J •^ . II o I j l U I JiLU ^LUI JJj jj.fl - J Jij-u. ^ i J L U jiSVI i i j j i J I j j J u j ^ U I 'J+J AjjIjll jJjxJJ (^J^e' - - J A M U U / J U ' i ^ j J I o U j i i l j o j J U I JULI ^jUiVl t ^ j j i l l J S J ^ I J i U j o LfljjcUu.aj U o U l (JjJI J ^ j j j j l L ! J J A J I I A L I S J J L J . 1 J J L J - Q _ J | U j j u a - A ij-ujAJJI JSj_flJI l i f J g - o l j J j J i L J I j j J j l l I J i L i , JA AAJLAJJIJ 4JJJJJJJI L^ljAAa = Lli J c J L: L - i c V I 6Jflja.iU 4j[-fcflj <-i-aJil J ^ c o L i U j i j J -fcfl.Ijju aJ j J J I j ^fcj-j-il J UJiUI a j j j - f l SsLfl-S j j U U a J ^ V I i i j A i_uUi-SI A J j j a4Jl .O-LJJ < *- " J , ' ~ ' l ^ i~ ••"•'' ' j i j - C l j j j J a j j - . -^ , ^ ' j i _ j j j j l j l •"•I -. I •'^ -^ I L U l ijLsjJl aj4a.! J ^ jfcCJ J J U J Lfllx JjJ-aJI J ISJJ IJ U x LlL I i j j L i j ) ) o l j j V l j u j J U V I ac J j i-j-ijOlI I J J U u (^jU) i .fl n J J V I o l j i U I (Jt J i U S J J L U J jLS U S J J ^ i s ^ ^ j ^ --r^jAilj o U j i x U ) J j j J J J Lflj-jjjlj lfl "ifUj..-. j v u l — I . - i i U <...! n I Ifll o U j . . f t y ^ Q A C J A - S i f l — t j i j j j J f l l j j x ( J l J j 4jb j c Aijj U o U L Irt ll j x 4-jjji.j U lO U J U J I JXLJ. j U a j i j ^ ( ^ j j . 1 aJ4-^l j x i ^ i U j J (JaVI J j j i a tjJjAJJI ^ L j j J i L i |fc^iljLi_oj o l j i r t j l l l A-uajj a l j - i l l i - j U J l i J L U I o L - u j I j J j o l j j J I j a S j j J . ^ L J i l o 5;^jLi . O I P I J A I j a a j-1 flj J j b jUJJJJ 4 J J J J J J 1 o U U l i V l < f l . ^ l j l i.ojiU! J U x U w l \ N o JJ-C f-a-a.; Y - - \ j U j J J JJj j L S j i J j J l j j U j I J S j j L J I CJ-OU i j ^ J i J j J S j J JJjJ j j j L i j j l ^ j a VY JA i-wjJJ ifljLol A*^jiJI U U I J i L i j x ( f c ^ l j j j a-flliljL^A J l A i L j V I j — l U U U j J I o b j j j i j i l J i U 4 - J i i U <ui -i"ij... J j j tf j i : " J iSjUUl o j U ^^'V1 ^ U i j j - V i j j j i s ^ j A i L i ;_jxJiVi ^ U j j i aCJ •- •'•jll b j j S j l ff J 1rtI i t u a J - U J s 17. i j i U t l I f l f l a j j j x J S j i i-fllil J i U j x j U A.IJJ^J ftjjUl tf U j l l V I i U i i a jULil J i b AJJJJJIJI AiLUI J J S J J I ^ - o U j J l 4 I.II u j j l j . j - o U J I j j i j i w U j j l l l J . - ' . l j ' " ' -• 1 -lal . j i j i l A i i l i a j j J I J i l ) j L - S j A i i i U I .-JJJAJJI O U _ J , * J J _ O J 4_iliJI ff-oljj J-Uj5 (jLUJI aJi J l i r Ll -»-J JiJI j L L i l l J i S j U IJUJ-MJUJ (ju-a. iliV) .-JJJAll I j U L u i U l i S - J - i aX-J J i 4 i _ i . i j i j 5...fti j o iJjSx icjA3-o JJSJ.J . _ U U J I (JAVI JjjJa i_ujajJJ i - U i l O U J I A L I J J U a c j Ij-Sj J U l tL-all J i - i l j - o CUL—a-iiU .-JJJJJ jfcfl-UUI i j i j i - J aUiil j U - U i V I . - j j j j j l j j L - a - i l j o I j j j j J j U - j SjjJl J t J i U f J l l l J J - l l I p j i I I j i «IJ3 j a A l i j l l l 4ja-UI OJlSj i j U l j i j . . ^ U j l l J U L i i U l ! AJill i i j J l j ^jUlj I-J-JJAIU 4j-a_J5l i4JJ4^lj a — -^ • ^- o U j U tf j U l j l a L j i j_o j j j - i j L U I *A (jASjLilll J j l j j eLi-icVI i_uLjj)l Lfljj-fl_=^lj A_JJI ^ L i V I J t J j ^ j l ij-4 AiUJI <_iJJ| I fl '. l A j J J l j l l j U l J j i U U I f j f AJ-JJJJ1JI o L j j l j V l j o U . L ^ j a . V I A i l S ^-LJJ Sl i J j ' . M-O J i ^ ' j l - J S U j o j aJAJL-lj. <-jifl-xj o b j - a U L j U a U l O U L A I ^ V I J i i Oa.Ut J J j o U U J ) ^•I^S". UiLlilj ifl-a.lj j j l i-jJjUl AJU-OJ A U i l JaC ^ j j Aalilj i J U t j AijJiV I U L i j o b j i J j j j o (ji; J -~. . I Jl 4 - U B I J 1 S J J J S 4 - t ^ j i <jjiJfiVI . oLjJjVlj o U U ^ V I J t j - •-=-'^' f~JJ^ JIACLJ A j - U i V I o L U U I j a i - J i l a J S o - o l i f i Q A J l i j j i j - o JS S j j L J I o j S j Y ' ' - J I \ A M i U j A I j i j < - J J i j f J j i S j b U I A_^xJ5VI o l nk'.tl AilSJ jfc^-Uj-aJJ-o j U g-oLljJI )jj» j L S j JaVI J J s . - j e j - ^ t r ^ ^ ^ ' ^ L j J 1 l j i j i c J c J J J i^UiVl obU'iLI (Jt U l L U J c k i i c?SjLUI f^iUi J^LUI OM-a-Jil Lfllo) ^ L i l 4-1-..U J j U JJjS jft.^Jj LxS oLiL^ j o U c t f j U j U J c J L I A V I j o j J S < j j J a l V L tf aUI'.M ( ^ U j j s V I AcjA.-^ft ^ j (tf U j j i V I ixJUL (Ij-iCji J ^^UJJIJV) ULal I-JLA J I ij.i.jj-a)Lj iiULJI ( ^ U j j i V I icj-tu^-aj = U I j i x U x - J i V I o L o i i l i l J t J i l j J a L - i l j aAJj j - a i A j > j U j i ^ i j • .-^ •^•' a l l ( J l i i J J a V l J j j i a . . u j A l i l j _ j U i V ! g x U j J ! l i i jfcJJAl Sjlill J J Y- - \ ^ U j a jJJ-lS I J I j - i j x 4jjJ»-o 4 - . Ill'l J A J a j j x j t f U u U . J l j . i i i M 3 j V l j JAISI Ai (^UJ.J.M)VIJ j a V I j i j J J f c i l j = J J t A J U S I AaJUo J S J i l j U j j U l j J u i U j S J U u J j j j ^ J j J j i - l L i j J I SjflA.V t f L U J J J J V I 4-oJui I f l i l j i a J j u * l jfcjj 4ll j S j j U J ij-oJiVI j j U : J I JA Jjjo J l ftjjJj tf JA! i f - ^ l j S j j l j ) Y. . 1 J l Y . . \ j a SJI J i U i ^ j - J _ i i l j-o j b S j L j j l U j f l - ^ l J i ' j AJJJJJJ o l j j J J i t j A J ft . rt'i A.rt.flj L - i J j U l j J L i r t - i l ,_UJJ1J) .^.15VI M L J J I i J J J c SJJLJII ijAJljlu.V S J J U I AUJl Cy ' ^ ' ( l o j ^ l J ' A * ' ^ ^ U i U .j_oV! j l I j l j JA J U i j ! V ! U U j J ! aCj J l i l a i l l J t J ^ ^ ^ f j o j tf U j J l V I < f.h 'ift ^LaLj Ja.VI JjjJa ftjjUl j b J J l ^jiil ^ J l jlj-cl^l J L ^ J l , j ^ V I ^ L j J I l i i ^ U i jjtix J t f J^ Laxj ( J U i l j U J c ^..^JLISXI J i U l w j l J i'|l .-^-^ IftpL i S ' • L A J -J ^|l .-^ Jj-j.!.. J jSJI I A J I J T~ , „ V A J i AJ i i l L i Jj-fl-Ja, J L i i j l A, J . J I U l j i a V l AiLS J c ._iaj jJi j x j v:»jJJl! n-alljJI l i i j x a-fl.ji.jJJ aJ j j J I i_iJjaUi IJ u-l Irt,-..1 oj 4 J fi_i IflVI ._UJADI . 7J-nUjJI JJj J J jL,fU-ij.VI I j i J U J^i.! JA ^ L i L L ^ j i J ^ I J j j ^ " i -. 11rtnj g x L j j ^ L J - J I j i S j j b l l L4JJI jj-u-.'i J D I t f j i V I U l j i V I j o j SjljVI j o a j U l acJI 4 J fti I J t J U i L ^ . - i J j U l j - J b j a i l J-SI J 'J L-J . r.lt t ^ j i l oUJIj j j J a U L J . S I . J J I J O U J U I J J L J J S J J L J I i ^ j ^ V l i U J I j A ^ j i i l ^ J I J c JJjS I j j S I J j ^ j 4 ^ l J LUI ^ U i o S o U j U l J j l J o U l J c eliiVl Sjju-J. j j j j ( / A ^ ) j l J u l 4-j-JJ ajjLi-a f I h"i I.J Lfl i l U IjAJ ^ jliVI tf U LJ-JJJJ a j j L i - o j t - u jj J J U I j L V I j o j j S l I J>fl-a.j i i a U I J c J x l * j J I j j i f l - J j I J J A I L U I JJ_IAA J I a j-fl.^V I o l j L i i aj-cj J i U j x a U j j j ^ U tf Uj-llVI c U j j J " j '•• • j ^ l I'll 1 in A •"'' J U J J j^jXjiJI t f j l U . 1 tjAfl 4 j ' U I J l j - J i l A j J i J i ' J c A J - S 1 1 / I J a j j L J . 1 t 0 - I a"fc d , . .lai o ' j j j j o ' j j t f j i A x j A i j U J I J j l j i l Aj-Jj j c ( j J j J - U I j j j j j i j AjjlSjJI Sjfl-aVI JJj U La J IJ J <JU aCJ J i U QA S J C L U I ri^Ail S j j U l 4lcLiJ-mL 4jLj ^j_u=u j o J i l i " -ISVI tfJJ-U.1 J C J ( j ^ ^ j i ) ! '—"jJJ J U L ^ I A I J I_JJJJ1)I o l j a j U IJ U - U S V I I-JJJAJI I aJAAJ J J j ^ Ijll 1 jua-jjj I . AlUjO UUJI 5jfl.a.VI (ju j j J L j a i V l j J j l j l l J J U I o U U V I j i i j - J J I I ajflja.VI J j i j a J U I J ^ J l J i A A U J U i JljV L J ^ I (Jlj j U J U I t i U ^ ' J ^ Lol ^ J A J I i j n j I f l V I j U J J I j J""• • • • I I ..iJjJJJl 4-iAjt 1 ijc ^._j-»j ''• 11 J-.l • ^-> I jS I tf jA.' OjjLJI j j J j U ai j a j tf U j j i V I 4_JiiA Sjfl-al i-flhia j o ^ ^ ^ j j b /fcjhill abi SjjjjjJ ^ j j : J I J c j j L U I j Sj-fl-aVl ' ^ j J J r>^Jj ^ i r t j l "LiAJij a AC I l U l 4SjLUI . 4ir.iTij Sjji,^^ o U j U l j o l j j j J I J J U J - : Jc- J b ^ V I |_jAjj o U j U l j o J j J j tf UjJiVI <Jnii SjjU jo aflliSxlj L-jjjjlll LaS |_JJUJJI (JXAILJ 4fllilll Jc a-fl-ijLa. jo j•'• I • •"*• I iLxA L4J-0 UjflJI obj-ojil Qa JJc J UJljjij 4^-a Ijj-iajl tfjil o'jJ .1 j" JJAAJ o U j U l J J L J jfccjj S j j U i l a L U 6JJJ-IAJ JlJS j l j i i l J L i i j L S . j I j A j a L4J j J j U j U j o l j j J I a i V o L U a J c l i jLa-iV Off\c& of the Auditor General Riksrevisjonen , pilestredet 42, Postboks 8130 Dep. 0032 Oslo, Norway, Telephone : 47(2)224 1000 Fax: 47(2)2241001 e-mail : < riksrevisjonen @ riksrevisjonen.no > . joj [A IjUjI 4jLfl-J) __fl jL.u(fj j U J J c c J j l J V l O I S J U p'^-ij ^ ' I ' - . i i J J.JUJ J l l o b l i U l l j o l j U l j o L U U ) j i s iuLA J J U I JL-jJiUija_LlJ a b l A.L^j-ill i.a.LI J j i V I J L LflJ i U S x if^Qy Lfljlj Ja. J CJSJI j l -ij .'' 1-^ j a j S j l A i l T^-Aji j i j JL-.JI o ' j i i J l J Ufi j^Sjblil acJ J I A - a U I A-j-xjtl J t j U L l l l j A o l j j J I J U a I j j j o U A . ^ I j l I " •• If I J ..JJJJJII j J L h ^ i l J l i JA AlA J ^ J i j - 4 lOjt.flVI ,-.K .,7,11 A L L U I A J U I o l j U J I j ^ i j j j J l J J L J j l j A _ U , l J i S : o l S a U i JG Ijj-iS U l j j J L i i jLS JJj J J U J U J J I Sjfl-AVI .ju (_peL"jl' J - U L *UjJ j x •<""' -.-J L b j o i j i i V I 4SJ-JI J C LflJ .'-. a , ^ f j J ftjjLJI SjSiJ . J j U l l j i 4 A J I Aijljoj-ulj J J j U aCJ A i j l j i l AiijjjSJI j t S j L U I j o J J J S J J t l.fl'iliil a l i j i J I a U l J I o l j L o l u i l ^ i j j o j -•^L •?> o-LU^/i oji-t J j i i ! K_i I .1.11 ^ l — u j j S j ' j ' J-OJ j - a uJeu-r.l J J Jbu.) IJ u m Lijjj ULA. J I jj_uu 4 _ U U I 4JL.a.lj-aJJ t f L i - u j l i V I J A C 4X.J n y n : J c JLAIVI U^JJ OUJJJI j o Jjjlj -r^ ; tt,Jjll I Aluil JjJa. L-fUL-?^ Cyj : AJJUJI ^ U J A I I AA^.^ - ^ I J ^ J t f JiSlI aUJi A a l j l l j i c I -a / S J J, .llll (jj-i-jLJ j c Y • • • A L - C (>» d . ^fc.11J d . ^ ,.l J j c l l j . , , . * • "•JIIJ a U I i j U i j o ji-oli-j-u J ^1 . ^ j ,j,l 1.1 1 ^ - 4-aljlU,l Office of the Auditor General, 240 Sparks Street KIA OG6 ( j u l i i l i ^ / a J I " i l l r ^ j i j j •"•• " I j L j j / 11 • • • 11 Ontario U j j j L i J a j J fl 1 1 l j i A I A U I % ; • *'• - Fax :-H-Hl(6l3) 957-4023, email : Communications @ oagbvg.gc.ca or Web Site : http : //www.oagbvg.gc.ca. • jj.ri.jfcUii^jljJl I g l - . I (I 1 - ^ - l f l - IT ^ .fc J / j ^ \ I ,,, 11 J (JJjj Y . - • ^ U j c 4_J1SA j J j i l iJ-aj-AJ I'lVi UJJ 4 _ i j L i j J l • G U j i A - a AuUjJi jjjUJi S j i j i j i a ^ J j v i ^ u u i : AJLJI f,L^I .Jiilj 4J0C J S j c o b j J j L o JjjJI i^JI Jlj J La-^j* A a IjSj L^ i i = J j l l j l i V l j ^ j l j J I j i_j-UlJlj A U U L . A - S L L U I o b A I J J I j U . j c 4 J I ll Lfljjl i—u. a j - i j iji.l-^ft J I t i j U ^ j ^ l — a S I tf - I ' '• . oLi-iliSx ••I I f-'-U^ aUJI *_aljll J j l J i J j_a J l j oi t f l SJIJI ijJa-LI a.ujL I ^ J - A J I J i U j a (JJJj aj_o-xJI i x j S J I aUI j l j i V I Lfl-ic i^u-uLa-J j _ j - S j l J l A A L A J J J I k_jllj_JI J - A j c j l o U j - U j _ o tfl j c 4JBI-U.IJ j o i-ij-iC a 4-i-iJL ^1* ^ . I -fca (fl.|^ , , . l ^ 1 I J J ACLLJ AIJIJI o U j U a ajjiJ aJ-cLuijj j V j J ( j u i U i i i l i U j l Jfl-oi i l j j - x UJUUl 4 Lg-*^ a^Lfl ^-1 ' f l j j j , I lfl" • •. .-L I J U j j j J j U J I j L ^ j o j j - i S JAC j j I r t - . •JLJI jJijil J i b i j J j l - J ^ j - J u U - l A i j i J I -I m i l j o I Irt •% .7. j u i U j 4 III ft-, j x c j j i j b ^ J J c Jj J i l j i i j I j V I O I J l i l l I • al"-^ " j J j i l i l 4ftjJ fl'i S j l j l j A-j-U-JI o b u j i j j l J ujJjjDIj o U j J I jlj-cV LajSJI J l ^UJI l i i J i U ojl J l j J U J I j U J ! 4UU. AUJ J ._JIS1 I 4 J -., i'l IJ 1 I.l I Ji »'• 4 •'••-^g'^ oUjJa-oj 4JjL-o J j l LoS < J j i l U I . ^LJ I l i i J i U ^ L i j J I j L ^ J I J J ) j c jJxUI jLS jo ACJAJAA AA o l j U f l i I (Sji jijiVi j c ^ U j i u i j V i jj-^^j 5 jx .-jjiJJI J AJI JC ^ j U l j j l I f 'i flVIji I Mil ^ U j J I g f.Vi JJjj jiiL^ft.iiijuvij oiumij j j i l i J I j CLL^VI J C J I " - j l j • - l l jtf' • ••I - -••II J t J l Lijj-L^ £_>?-J' J i U j x .ixLjJI S J I J V I J Au.jlflJ)j J I J U I . |i-fj i i i U I o U j U l JUaiJIj i i x ^ L J I jjiiLlJj-a / S A J U I O I J J j i j J t j x 4-Jjb j o A J U I jfcjMI J j j ' i i i i j ^ . U I i ^ j j J c J N^Ai jfcU A J U I I flll J -^ • • l j ; j < AJL-OL^ J l A^L-aj J l ^ I j - U I JJJ-JJ U J S J I dtUo 4I* f^ •^ ' J-^ * L 4 _ .A^A^-^jil I. L*S i-lj.jSi i U J I S j l j j j LjLA-ill iJj-|iiifi<: J j J _ : i l J i L U j x J J j j jy.*i-^al W K - jfcU J - a . \ ^ A 1 j a ftjJ-iJI J J i L U S j j ^ j I I AjibJI O i U U I uiU-C SliL .-tlifcf J ; ,-l.ifc'^.d.'...11 tf- ,-11 J b - o J ^jJ-AXJ tf I J ' •-• - ^ 4 U L l J I O I j i l II J_I1-JLI I • OUJJ.M 1 4 .. > l j l o b U U >,! .rtll I I j-6 j c J j - U J ! jiS-kJij * U AJL^IJ-O j o LflJc jfl i . i j b j Lfl_J j^SjLJill . i x l j l U I 4^LoJlJI 4A.JI J x it. ijL-ijU ( J l i l jUfl-aJI a-ujLj U j j U l j j U j j <jjc.l III e j a U I A - a l j i l J I SJ—I.L1-0 Jjl J ^ b u U l j x j L S j j l j j j J j l j j j j j ' - J {'•Lfl Y. . \ ^ L c j o J J U JA J - j L U I J ,,.! . ^ I . - . A l l i j l l J c V l i-jLijJI jLfl-a. a l i .^UjllJU! !)]"•-.• jS-oj J ^ o U j U l jSjAj * S j U l j c U l '-Ij.'j^j ^ _ J U I jfcbJl jjft-.-(ll ^ U j a ijJa^U) J i - a j \ W o ^ U j J j j j a j-i-a-c J - ' - " j-a^il Jil i ( j J j J j ' -J 'I a-i-kUl o-lLS j U i Y . • • L J U J j j j j i j iiJSii i i f l i u i i j j U i v i iJiSjJij Ij-Sj i - i j U A-j-cj-u-=.j_a o U j U - o j BIJJJJI d '. . .11 . j l - " . I 0 l-i jL_uijVlj p.,±rtiJLJ / S A J - U I CMJJIJJ j l O J J U al j l i^J-flV I j a.iij)l tf J*^ ijjjLI •-* jLUl ' t ^ U j o j 4-j_jjJL i-iJSJ.1 i u s L i l l aLfl-LI AiaJ (juLiiifcA i S j b U j J U u j ^ ' J i -i-e-jJi UUJ^ J j j i a SAC 4jj!-u.ii r J ^ ' ' J U U l J t J 4 i'iSo -.1 flll i U i-|lj'-'- i—xjjl a J i-al„l 1 I.Jl . i-=.UI SjUVI U i U U j j j i b i J I S j l j l c/_'" -' 'I J , Xr iiuLliiia. ftJj-UI l ' l - . • " I ) j i a . i j I j j j Irt J c •!" yl . ••. I j S j x 'CJiSxj 4_Ja,IJI tfjj-iS j A j A j i U l ! O I J J U J AixjiJI i l b ' V U LLJ=»J)J1SJJ - j i j U l j , t - ? - f j ' - U ^ ^ ' - L U a i l J I i^UJJIj • '"- •-'ll t^jiSJI j b J V I tfjl-t.li.ift l i i J i L i o l j i a J J I jfcjilJI - ^ - j l j o U j U l .4-i*LU B j j * ^ j i c j U l 4 A J J ^ JL--fi'iVI , j A j j o U j U l j - a J j j l j • Royal Audit Authority Post Box 191, Thinphu, Bhutan Fax: +-I-9752323491 email : raa - md @ druknet net.bt. • ^ J J I ti'ill j U j J I j i l 4 . . ^ j f l ' i mr, O V J I A X 1 jtl-fc OJ S j l l J ) a^_u3JjC A J j i "ij U j i i x A a l i j L f l - J I j j j J J .JJjS 4 J j L , . j . j J L LaS jfcUl J l j 4-n. fl OJ jj-xjJttJI AiUSjJI aliaJ ^ U j J I JSJ AaUII S j l j V l j AJUI AiUjJI j j i U Aicjflj • •'••<tl J j L j , L O S S A U I I A J L U I J l j l a 4U.ti I ajj—aJ u-ilSil j a c. i j • -^ J j L U l i i ^li ioa. J J J I J L J I (^gjlUI J C J j j i Li) I a J i J i J AJxc J J I i j j l j l i l 4jLjLa.lj.o J j l J U i l j (fcUl •GjLu-i. j S I LaS j ^ L i j J I j L f l - J I l j i i j j j J J 4 — U i - a j 4 > "I'Sft. j u 4—fliUJI U — a i l J c ^jLUl J J A U I J C iaJu J S j u O U j J - t l ft JaAJ J j j J i |_fl I J J J - Q V I tf • -'."I I JLAJVI 4-jj-Lic • ••••j" J c U U j i S l I j S j j 4 J U I 4 j L a l J t ^ U j j j V I J A C 4CJAA.4 L^JIAI ^ju_Uil) J UJcLJu A-SjLUL'j ^ j j j V I 4 j U j j J ' 0 . A ' J 1 ' ' -^-^ - J ^ j a ' ] a I,..'.- ^ . 4-JISJI CAJJ J L d l i i j i i r t l l J c t f U j J i V l b..S L J U V ) A ^ ^ l j i ) i .<:-> . ^ j L S j AJSJ a 7 ft )) y - J i V ) J U l l J - J j j J ) j i j j ^ j U i V ) J J J L U I J C j U . j V j V ) AoJiloj l j i Ailjj J A-J-K-U I J c jj_u.J.Sj-J-A A J j - O J tf • "•< - i i U o U I ftl ^1 J ((TjJ^I JJj-S ^jlSlI J j L U u i f j - U L I ftiflj t > ^ ^ ' - ^ '-•"•SlI J J 4-a-ftljj L - i i ' i - U j ^ j J j j V I J L A I V I J L - Q I I U U I 4 J i L U U i S l I J l x A f . U t f JJI ^ L U I j J j l 4_jL-a.ljll ^ j S x j l i v j _ > i . i _ u j U I J j - i - j - U I 4 I ftji o l j J j o l j A j j - o aj-c J ^ j f i , * - > I J I o U j - U j - x j o JJJC j U u 4 U U j Se LiSJIj ^ U J I ^ 1 i i L - a j i l b V l j i j C j U l . ,.^jjV' JUJVL. iiljull j O A V I j i i t i i l j o J j j l j 4_j_flLfl_illj j - j U j l J I j A - J c L i J I j JJI A - J J U J J I 4JLL-JJ Sj-j:iU J j _ J U I lfl a J J L'l j S x j < j j L i j a ' j i j j S j J UjjjiJ J U ^ y l i j A j J o b j U ) Qa J ^ j j A U J S J U ••J- Nejvyssi kontrolui urad Jankovcova 63 17004 Praha 7, Czech Republic, Fax : -H+420(2)3304-5350, Email: lubomir.volenik @ nku.cz,website:< www.nku.cz,> i_oS-a—a i ilN a "• •••I aCJ I j U j - o a j jiU J U J V I j j l - J I jU-Jj,joLU jjlbi LflJiS J l l Jibi J ^jCjiJI ^.^AUVI : J c JL-ojVI j ^ j £ o U j U ) t ^ j l A j t f jJI ^ ^ L i j l l 4JJj j h j a l j U i S i l jifcU A j i l l j U L i j l l olslj-aiU ijlj^rtft'i J j J J c j o JJ-C I_JLA J I A^LBJJI i-Jlj-all i j i U o b b i j V I 4_<^jl f i-AS A U A U I ili^aVI t f U j l i V A J i l x j j j U i Jj.ljfli'lH i j j j j j V i C J J J L A I J ) AilSJ U j A j j i J l j j S J ) AJUJ) J ) • ' ^ - II t f j l U I j J j - i U l j c I al ' • ''."• 4-JcU t f J j ^ J - ' j b j f t 'rt i.jfl Y • . • Contraloria General de la Republica, Teatinos 56-589. Piso, Santiago de la Chile, Fax : -H-i-56(2)870 13 94, e-mail: aylwin @ Contraloria. and website : www. Contraloria. cl. j U j J I J l 4 . a j j i j J j i l l j x U 4_aLflI ^JiSil AJLAIJII jx JJjj .J A S I ^ L J U I J J j J J I ijLijJI jLfljJ i j j i j a j l jUJI J c i j L i j J I a j j A j p L i l j i U 4Jx iJjLA-ii J J aLUI j c • 3^1Vg:...yij.,,. - U l l b j l 4.SjUliL SMA ai.mAU^^I-Ulj>S : |>UJI AAAIJI y ^ j i l j ' i j . ' i j Y . . \ ^ U j x j j j J S I j-fl-Ji J i U iSj til J c l A S i i f-lya^i 4J.AXJ j j j fl j j l L^h^*^ f ^ (IJI-^ tr^*-!-' i - r " ' fl-' - f j C i r ^ ^ OJJIIV ' Jlo LJIJJSJ a U I AILAIJII U S A i i l j i j i j j j fl'"?!' i - > U j J j i j x 4_oSUI i j U j http : // www revizii Ba. hr . r; •"I JJa. jj-UJI J W\X a U ' j U l i j l S i u A J J j j B I J J J I I , J U J 4 J j»,jil> Q I J J S I Jl—^AJVI ^ ^ J J o l — U j U l j - a J j j l j J J U (fjl^j.-a j J j i J c U jlSI ^U jLfl-a tf -v-. Ifc 11 j u j j j K . x A j i p I j j j ) I i j ' U j j l S x L Jia J Lal L f l - a j L i j o j l L i e L U c I (jU j o , j - . U j o l j b l a ) J • -~ "^ a"' p A i j J I j p L i J I l j i I flj ABI lAfVi j L _ ^ j x i i i i i J C B I J J J J I J J J j o jfcfl-a-1-J.jJ { J J j i J I j ( U j J I B U j j ) •J- State Audit Office, tkalciceva 19,10000 Zagreb Croatia, fax : 385 (1) 4873 385, email dur @ zg .tei hr, website: http;//www.revizija.hr. J c jn"(..i.e J S j u .-jjSl I J-oJU a i j x j B I j V I J a U I o L J I j j j A - j J U J I 4j|SjJbj d'ALj... ~x.J ._i1sftU J j i l i l l i j u U V l I j i j A j j J u j i j 4_ifl 4-jL-alj.x J x - U ^ S 4jUa-U j U j J-l.ol (>A , j i J U J J i S ^_jSil t f J - a l L J U Airt -\.,irt SH ( 4 _ U J U J I I ^jiJa—O) 4--OSAAI t f J-J—ill i j J ? — ^ 4 i i l j I J J A I U I ij;^;-»j 4U-0-C J C A S U I 1J.1-11J j l ' U I ( j j S j j l J l j j f t . t r t j j i j U U I JJ-C S j U j Lfl-ic n i l j l l l j ' w i u J j l j . J . * ^. 1— fc , . , 1 ^, , , i I \A1S (.J J J j J ) U b J . ) i _ o S U ) CMiLfl b U tfjjjj J i L J . j o i _ j j L i j j i 1 0 ' : - a - iiSjjb S J U L J tf . . , . .'.jll J A L L tf ' - 'lal AiLflj U j J ^JMJ-.UU a L J I J l a J j AJ j o j j J J I 7. » 11 L J U o j l •";•"""? J ] ItT ] , . .1 5_iUiVI U j J ) o U J U I j i J ~ j t W I 5_,UVI o U j ' J B ' J I o L j ) J *)jlj i U U o OLJI a)j—OJ 4 — J a i l . i^fcAjliVI A i A j S J I O I J I J V I a • •- . y • "I tf • -'•"• 4hifc i_uall J n a U I •Uli j j A j J U I 4_a-UflJ J c U L U x l U J I A C I ' ' - ^ " j U - ^ (A,i. B I j A ^ o b j . o ' ^ ft o b t ^ j j j uj-Jjll J A J A f l - l U I oiljJJLjJI A U J I a j i S J J J U I I i j a U ' j i j i J j J J J ' 4JajliVI j * QA a J - a j j d .,... X . ^ ^ l [ 4_>_alji S j l j l £ l—UL i j U j U J c V l ^,'iSLl J j U l l j i j o J J U J jfl-J;. J i A a l ^ l A J j J I j U j i l l a-JLiU ij—jjijll f . U i d u _ A ( j j - i YA. J t Y H . AoUJI oLiiUD o U j j U i i j a JAC J Y.. \ jfcU ( U J U I - J O L L A ' J O BIJAI J -y: (JJj J QIJ.J « j l l ftjUj J . j * j j ^ L U I t j U l JA ( j J a x . U l j-fl—J. J j J U J I J UlSlI f.Lfl BIJVI AUliJ Lxcoj Aiji-u S j J ji-Cj 4-i j U U l U i S l I ^ j U I tfjJ—LX. o l j J U L j a . J l iju»-ja.ljil i_iLSJ a I ([ " . U '.". ^Jj ^ j i j - A i > 4 In . n lY I j l „itii J j U J Ii A U l j i j a U ) j o i i i l i x o l i j l a j j l i-l'iSi I J - i c Y . . . a b j a j j l j j j J f l - i i J ) j j A J A J S J I oLUflJI J J l l BIJVI A X A J jc S j j L u i U I < J L A I J 1 I 4_aSa-x f-o J J L J L J L Y. . \ p.Uc j a j _ J j j j x J j V I J Y. . \ : I ^ U ^ L U I p.LkJI U l j i l ^ - J j , j ' i j I IlU L-a-flJjl i j i j - * ( j j i L i J J j j U j - J I J j J j a aj-ajil AJLAIJII j U j J ) J j U j x i a j L U S UftI .JJ aLjJI ^ A I J I J j j a i j aJJ-a-x o U j - k J j - A j U l l j j i L i J I icLj.-o S j b l j r i L - o l LAfljCj obi—uu-U! J J a j J c SjA-iil ,_jflUl J L A i U j i a 4_JI A A U I JJI I j V j j J o i L S A5J j j i L i J I l i i j j - j J U j j i i i ^ * I j U j u t ^ j J J j j V ! A nl-;.11 J iJU'jjijiJijiJjjjijj.UJi 4—lU-SL-o j - J j l l J i L - U f j J U J ^ j j j ^ ' I J I' I *~ f A»e'j ^ 3 ^ ^ ' Cy U j A c j Sjfl_AV IJ JLASVI J AJJJSJII U J S J I J i l j A-ojSaJJ JiU. ftii jji-i UJI-OJ \*\VV ail i.£iVI B U I e j j j l IAC L a U o L U L a l l l j i l j l J j j j L i i j U u j a L U I Ky I J I tfU"' ; J c Y. . ^ i j J ^ U J ) J SB LflSU ajxlUI aj-u—fi J * u ijLijjl * 17j JI a j j-.jfcl -^11 ,_LJS1I J J jiljlj J jAjjll . JI>AVI Jj..,tl i l i l j i i l AJjJI j j U l IJULJLJI J * . \ ' \ V V ^ b JIA I J i U j j J aj-C 4-*.jaljAj A j i j j i A . - o L i J I o U j - U j I • ?.i^,.ii3.-...ii.-riJviyi.f.i^tn S j t J j - U I CJCJ U 4_oLJi i - J l S x l - U b a . J l Sj_fl_3fcl j l o l j l j j Ijl 4JL^IJA OLJAC J J A L Jlj-oVI A J L A I J A J J j - U J J j U j I ^fcUJiV I o l j JL-bOjVI ,c-a.jj o U j U i l j x A i j j 4-AL-JJI ••J- Court of Audit, Via Baiamonti, 25,1-00195 Rome, Italy, Fax:-H-39(06)3876-80n, Email: uric @ corteconti, it. . S J U I ! AajalJ! SjjJ j c jialll t j i i i J U ( i L U l ( u = . t j i t j U I j l l (US-o j j — . ^ 1 ljUj_a jSUJI . J I S A B L H I ^ J J V I . u S l I J J ^.jhn^M.U-t^WUI j u j j - . r t j j j j i l J I I J i j i I J J J J 4-iJj J I 4 j 'ij jJ I 4-JLaljil A' I. fl JA BJ-aS .-.1.1 ... -.lltf-fc-. ^ j a .. .-.<-ll i l j A J c j 41A i . J - Q V I 4.K ..I'JI La.* i j j _ 5 j J J j B I J J j - o ' • - all j S j j J j i U U I oijJJjl t f j l u j f^L-aJ-al ••fcjk'Ji J J i S 4_aS->il O A U o U j U j l f A J i U 4-ii I J J J L J j i J I j AuUjJI IJLJJ ,..MI QA UJ-ACJ b j J C j aJJa_o ajfl-a.Ij o ' j l j j 4 A A I J A J t f j i l j l j i « - i I J JJ - i l ^JJjVl 4 J j j L i Qa \ ' 0 ajLlI ^jAtj-tA J c 4_-J1_AIJ_X S—U.J j l V I 4_j ftjS-A Sj-fl—AI j OUIJ-JVLJ sUjJI j J L x S 4_ji B U I U C V I J J J I J U j U l J j l o l j j -fclll i - l i U U J J I ^ J j j V l j L a j V I Sj_fl_jaL J b - a l V l 4 i j A A S j U l o b j j U L S SJJAC oj-flJi J J I ^ L U I obJ-j-ij { f c U l J U l S j l j l B ^ ^ ^ j j L III i l l J J j j j U j U l J u j a i-^LJfljil o L U t U l {fcUuiil 4 _ j i ^ j i j t f J l o i j ) ' J j ; • ' • • • * Q a ^ " ' • • • 1 Lo J J j r i y''li 4—a.jlj o L j _ « . U l Y . . \ |fcU j o j j f t " i i i . i i j f l - J . AjLflJ ^ j 4_bALiJI o U j U j - o J J 4jL.^lj.x ( j U a l J I a-^ 4_-aU O U J U J A Lu AaUI o U f l J ' U t i - n J c i l j j l I.U J j c i_a I tiSJ I J . U j A . 4.aJalll i*a.ljl . \ ^ A ^ U J ^ U J l JUl iJLUIj • •"•'^ -_• J L L U I j j j L S Aa 4 I iTil.n'iftj 4--fc irtI j 4^UV J L U J ! AjjLa-aj jUjVLjsbicVI JJJI AJIJJLIOIJUII J C . i i n j S J ) o l S j J J I UJJLI o l j l j j J ' i-jcjzfcljl ^ j i U l J S A ^ I AUiUI . . ti 'fc" . Y . > 1 j c (JlJj i A J j J j V I i U i l I J j i j o L J J A jfcU ^ U ) J U I j j l L i j U a J j {fcj-iJ J j i j x f- \ U l l J c C*AJ ^ J l o l 4 - x S U I OxLS 4-ljjxJ a j ^ A U J J J J -"-j . jjiLflJI l^Jc r^iLuaVI j A I j i j A A U I o L U f l J l AjL-a.ljAj O J A U - I tf J l ^ U j a J J U j-fl-J. J JLUI 4^jAjjj : AJLAIJI .^fcJaJL J UA. ^u t ^ ^ M ' - - . - a l j i l ^.,..1=^^ o i l I ii.-all J J A - J A L J A J I j S J j A L S J I J J ^ - A J j - a b Y . . \ fcU JJLJJ J-fl-U JA jjiJi j L U I www.oag.govt.nz. aCJ a j j o j J J u-» fl'i! I <a.J J c i J j j i l i j A l U l f U J l t f J U i l l u S i U ^ f t j h i - i l l AJSJ^ t ^ i U ^ i j a ^ _ I . U J I -^ I tf I j J i U j j - J J J j L i t . i j J U I j U L J A - J J LO-JJ A J J L J U I J I SJLJJJ -iAjSAil U l j i a V I OJJJLla A U J I o L i L i l V I J A j«—i-ai A-UiLl-oj j j j i - l J l I i i J i L U .-JlSil a L i J J J JUJ-JIVI ,^AJJoL_yUil j o * j i i i l o U l j l J V I j j U j j j J ii'i • • l^h^ J l A_^j.UI o U j J j J I AJUA-S . + jUjJl , A J J l U I oLiLaliLI ^ J J J * A X J S J I ^ i b o V IjjUu-a o I j U 4jU-J J i L i jjJj J J f.j-JI , j U J ; J L u i i i U I ( J t j a LLfli Ajtjjl .oLiUuVl J J J S J ^ j L i l J l o l j U i j l S I J A I J C A j j L i j J l 4jJaaHl ij.fl-iJ J J j j J j V I j i j ^ i b i ^ V I l i i J - « j j i l j j - x j SB Li-S ••J- The Board of Audit, 3-2-1 Kasumigaseki. Govemment fiscal condition Chiyoda - KU, Tokyo 100-8941 Japan, Fax :-H-81(3) 35921807, Email: liaison @ jbaudit go.jp website:www.jbaudit.go.jp i_>5)ji I I - J S A i-fl i7i 1 'sI 4__jjI—^ j a j t ^ J I I J J - A I I U i j - A J-J. »"i S j u U V I o ' j U J I U S ' i j j j i U b ^ Y . 4 Ml J . I.U J c ^ j U - o QA i j J a U J A ^ J U ^ I I-JJIJ-:^ ? j j ^ 4- •^. j Qaj I j J i L j j j J J J l U J J I j-.jLil)l J tfjj'.--.ll j.'-UJI AjJLa.:Ji j o J j j l L o L . ^ . r t i i l ^fc.--L:x J I j J UJ jUjJI n ^ j U 4 . A ^ J J i S j ,j.xjSa.j t f j l j l C^i*-^' A j j t j V i Ax-flll J j l j l j U l j - U I ^ ^ I J fkLJl 4JSii - j L ' . ' S J U I ( j J a J I J j i (JJjJj j U j - J J ^ j S J I ( - i L _ ^ V I c-A j i l j U - J J i l J I I i j J I -•' •-rl ' • ••II ' • • ' ' • - L'l J U . j l j l j i U j _ 4 J J j L f l _ a . j S j l j j J S J i l j I fl.flj-J-''i j a iljLilx oLjlui-o JLii j l a U I *A.ljilj .JiSil (j.-9jl f a j U l J B j j tsJJI i j j S j l l AJ,,UOL.^ - ^^'feiMi : Y..\,.mgLi4i.-uij a U aLJI AjL^ljil j j l L i j j U a l J —: 6 U J I ^j • I IJ'IJ J S I tij ^ i L * A VI j i S I ajj--aj 4jLaljil J c S j j i l l . - I L-ioj I . • -.11 - . . a I J l l * . t j A . 1 ^ ( J . oljljjIljftjfa.VLii-^UI * o b ' j l J V l j BLAJJI J S j + A V b ( j l j i i U l l . u U I j L S j WVX jfcU 4,,IJ.,I'G JU UlSJJ J : LJJI LU Jl Ujii O^JiJj^SJl A A J J J C J-a-A AJ j C J l AajJ J c J..rtA ai AaUI SjljV I j j L - U i V I f ' U tj-a j U j j Cya Q j j — U U I J p l OLVJJLJ oUxbfc j a i J U l J ' • " "J VjAui J l . • jfcj-a / J I l J 1 i_j l i l l 1 Y • • \ jjJ^^xjj^UI S J A J U I A U U I ciLiLilV) '• .''•'• A...3UJI Lfljjtl j j l o b j U l J c t f j j j l U l j - l V l j , 4aJI S j l j j Ua-jJ J c 4 j j U -u Jirt A I—o-S 5j_a—Jl / j j U l J i - 1 A f l j A i j J j J I UJAJI AILBJII i i j j J j o J J - U I f- UaiJI J U l i j-j.J-u--(-a.U Qa A J J U I .-jjUdI I J U U-J-AI J j - i VJSJJJ J j - i JA-C j i 4.jjLi-j^ i j ^ J S j - a U l i S U I J-i VJSJ-U 1 . •-tl j L S j A-k-ajSJ' •-juaLllI J J U ' J aUII «A.ljIlj U ' j i l J j U . t c j - j i ' J l J ' iajLU U L •_,-^''l I I,lfl . 4Jmu J AaUI o l U - l ' ALS 4 - U S J j a . oLUiLUI j x . \ ^ A i a b j l x tfjiaill :^UjIMJ4ll:>i,ljV'pj^'j'^' jjT.i.j-^LL) Aa.jj J c ^'\A. ^ U J*xLA : ^.Ull g^Uaill J J I C ^ ^ J J J ^ J U ' j x j LL^.J)JJS11] jLuJujJ 4JLAU j x E LfcXjSJl jS-ox 4o.j J j - i i l J c eljVI j c J ^ J U J J I J C L ^^^l J l - LfljLiiAiU J c I j L u - l - I j i i i J l j j j i ^^A. j o Sj-uiii j JAUI f JAC ^ U A j j j l j ^ t^LojSJl o-aiJI JI Jcl ' u * - . ft,^j_a J c J I j o ej-a-S aL-jJI 4-J>-a.lJl I-JJSA a L i t J a J L j J - U c j AJJLXS JflUI l i i J Uflljll 4_ijLjJI tf -r .. IJ 1 >• ..I - 'A d I , - , ( j " I i *,)Jfl-.. u U j J L J L J ( J L L L J I Ijllly-oi Jirtr.J _ x i J I j l j - c l " J ' J J L J J J j U j - i " i j aLjJI *_a,ljllj ^ b - U j j i j j ^ ' \ ' \ . (iL-c j j ^ j J a j i l i i j - i l j U ) j "ALJL)) P^UaSJI BIJI j i - U jjjL-SJ ^-1 j j j I j tfljjA . J - I - - • JAJLU VJS llll ^ A i U I i S U J c UiSi I M j x J C J i f U V I 4li_tJu tf JJI (j-jLijJ' J j J j j x JjV) ej_U) j l j — L <jjLju Irtjl •-jLrt. I A (Jj .Irt -fc aj-c • ' • ^ ' a L i aj JAJ Sj_ajil oL-^j-Uil j x 4 ii.iuiij) I JoliJ 1 (J-UJ J J I,ft iflj o i j l l V I l j i j " •^ " j j ^ j i S i L j u - j i j S U I (J(J(-AIJ1I -: Jiji^' tfJLaIjA oLjiaC j c oLqjJjLa J J J I j a B j J I _aj •-A a a', l l j J L U I JU U-'J ' :-:' j b c . • JL-^VI ^ j j o U j U l J * • .1 tfcJ AiLS j o - U U pljiU tJxLjl r JjftJ Jaii (obji j-A j j j i j Jc State Audit Bureau, P.o Box 2466 Doha, Qatar, Fax:-i~H9744412101 Email : qsab @ qatar.net.qa. jj ^^^i aU j j i j j u i l i j Uu-jj j^c . 3 J . I I ^-.l.l...^l|/,fc j j ^ j c J l J j J . A L J 1 J J I J I J J I J 4 . X U I OUI—LUAJI SW-K jift'i.'i.i r . J UfrUI AJUI i i U I Y. . . ^ U j c J j j j l j o j j j - U l j j-oUIl J Aij I^lUI j U lJAjjU j x JLDI J J LjA jjjilJI jx-Ul i j l j - U I J l j - i O-Lc J-i-fi 4-jlj_al J L J U f Jlc j U L i J I j o L L u - J I 'j^J jjjLij JJAJ J L ^ U J - J t r ^ V I j U j J I . ^ J U L J . Y. . \ ^ U J I A J N^'VA (jx Sjlill Jl—LAJVI J J A J J o l — o j U i l j x J -fc j j j i j U l jfcjj lldijji JIACI Jj-ill jx jjSj jij * t f j " ' -"I ft U i b i oL>,'i "i-e J c ^ J - J . ^ J I (JIj J l *i ftj o l .'1 J flll JCOLJJ JJjij ; iiiiiji^uuij . J-UjIjII ^jAjSJl t i j l U I ••^ Kontroli, uI.Filtrowa 57, PL -00-950 Warsow, Poland FaX : -H48(22)8258967, Email : nik @ nik.gov.pl. Website : www.nik.gov.pl Najwyzsza Izba . IJ'. ••• - oLL--uAj j * • • —'j 4 j m i l j j j l i i r t Qc o L l UL . 0 1 ^ ' ' I j J u J IJ S j i l J t oJlSj SjljVI JJ'LUJ-OJ J l j j J I J i t J I A C U f..UI A a . l j l l Lflui f . j l j J j i i i j L i J I Lu j-uaLijJI a i i fci'j j-o i i i U I w\w(^^iS^J lii fj jij ( j U j ^ l J l J i f j ^ ^ l i i JALJS ^ J A j j j i L i ) l a LJLJ I A A I J I I j c b U j U j J J I j j J c 4JJLJJ « o l j O U J L L A A J i j j t-fcjjjj j L l i j JJi^.-.LS b ^ Y . . \ a U fi j c ^ U l ^ I j i l j j j i J J c ^ j J l l Y. . . UJc ,j.aj Jl a Jl JiU f^jJI Lflxjjij fJj iULUI i j A j b J I iisLUI jjjLiJ \ ' \ ^ A ^ t c J A J \ W i jfctc J oiUJIj oUjUlj X^^-u. jJju(X> J i a j j j j I j S J X J L J L VJSJ-U / J J I III I . . j L i l i l f^LUl Sjjiil jl AU) , iLjilbuAj LJU o U j a J I jl f 1-^ JiJi^ Cy iJj-j-UJIj * oLjLU'jnlLlJLS S'JV j j ^ l i c I • jKil'=t-'rMv^^ jx j j j J J I j ^UJI J j L i jJxl (j^C L f j j i j I J j J j i l AlajJI 4J1JJI < ; U " J j - U ' JJJLJ-U 4iIlAjX, U i J ' JLxA Y . • \ a b j j U 4 J U 4-uJdl oLSjxZij 4-Ja-x 4_ixjSa Sj-fl-a' JUAIJ) ._uSi IJJAA 11 II.I.'J j L J) jjjJIj-fcC 4_ajl j J j i j J ' j l i l LaS J U I U J I S j l j j j c , J U J L U I IJJUJII j l i Ji , j U j ) l j - j u j abJI JI—LAjVI |.ja.jj o l — o j U l j x JjJj • Office of Controller and Auditor General Level 7, Hitachi Data systems House, 48 Mulgrave street, Thomdon, Wellington 1, New Zealand, Fax :-H-64(4) 917 1500, Email : oag @ oag govt, nz. Website www oag . govt.nz. ^ J i jfcjLill i ^ U I J i U U J j l j l " i U U j j A j j j L i U I J t j u i j j i J I o i U j U L aLoliVI aJjA j j JxJU j U j - j J I J l A J U ftj-O AAJ-iJI tf .'a.'a- i x j i • 'j. .X. j \ AJLJ^ J A tf j l ' j A J U JftSjfcLUI : Y . . > ^ U 1 j J j j LflJiLjIj-a J c i - i i U ) aJLiJI iaJLa-aj : , ^ 1 JjlijVl ^ J . L ^ i J i l J I AiUjIl o L f l U I j j j j l uJJJSj ^ J • - I - H i U U I J l U I J I 6 j J ^ ( J J - ^ / j — j — J l ^j—-e> LaS d\< .... U j i tL-iflU L^JJLaljxj ajiJ j J I j i ^JXJiJI A j u a l J I ^ ' i S x j L i j f c U l ^ a . l j i l j j j i ScU UlSjLl-o JjLa J I U l j UAflJ U l jj-Jj \ . I j a JjJI oL-j—i-ojUl K A J JJj_Sj j l S x V I o l j i - u . i t i i b J I t f J—0 J t i j j J j 1 ..III tf y . y o U j i J I SJJ^ J ftjIj-fl-oU JL-uUVI t ^ j J o L _ a j U I j - a J j j i j U l j - U I jJLJlJ j i j J U A j J i j j j f l -fcj Iflil,". 4_fiAi jjL-al A i UiSlI j ^ J >J j o j 4.i_JiUl j i j J U V L (JJj JjLfllui U l j j J a f j A i J Aajill J A I J U U I oLfl ji-N iUL-aj j L i j L j B IJV I j a ^ L A J I J C I A A A (JUXLJJ_A AJis L ^ j £ fcJiSlI jfcLi A i j SJIJVI J J j U I JXJLU j j j - a U j 4 flK'.j 4_Ja. JSJ l o • (JA i - j j i j U iAaljAJ i - U U I a U I J i U AJSJ o l i i J I j J i J I j o J J j l - u l 4J1A j j J i : t ^ j j j j ^ AJLU 5 j j . i 4 J J J J _aji) I 4_x-aljil j ijuj-uLlJI tf 1 i i j j ' i l l i j j i U I ^ J U I o U , . ^ j J l j i 4_ji L j j l d -. , ^ l l tfl.* tf-j - I J " j S j j i j Y . . N j j j l S l X J I j.'-o'ii..i N X j A i_jjSll a j J j J I J J J i l a U l j i l l j J L S i j - A « a ftjlijl lii i tf , J..J «11 <^ I J .— i I '~ '• • •• U 4JI J i 1 j j i a l i AJjiCy U U ! A-*-a.ljll t f j J "^ ft J c ^ b u > l i-j-c^jSJI o l j b i U b a L l i ! ( j o j U l ,'J <, -"- J i l j ^LfljJI J - U I i j ^ ^ i f t J i U J A B I J V I J c 4JjjiA " U U J l Jlj-oVI j j i j J j JJJJIjJ (Jj 111 i l l f l i A J c S j j J I j S l j J j U l S i l JJ.AVI J--J_«, L-flj |fcjj J i i i i J j j U L i i j U l l j l i n i-^-ij j j J j U ; ' i b S j l VI A_l_ujljJI jl j L _ . ^ l j - ^ ^ j ^ U i J I ^UUI J i l j J L i i l J . I • : J c Lfl-Uj 4-J Ift.c o U L .rtjl i - J U l (jx U j U j l AijIjVI ajLJI a l j i l u i l f J l i O L L M U I j x a J n"it.ift i J U OLUJIJJ J S - U O^SjJfcl J J SjjJ-A (Jjia j c U U S I I aj-Li J j i i B I J V I AJj-iJ o L _ u j l j J j I fl "i 1 -^ I J-A ^ L U I J i L U U b f l J I o l j j L J I QAJ ^jxLiJ S j j J I e l j i l • a I j "• •••I I j - a J b j j - i l l j u j l S i l AiLS ^A-yAUj J c J-oUl S j L j ^JJ^ ( j - J U l ^ j i l j i J J ^ V I 4j-a.jj J c | j ( S j L U I AjaUiJJ U i S i l a j j i j U a U I j a J c 4_Laj5UI oLUflJ' U l A i V I j x j |»-filj—J—i ^ I j j - a J - — ^ b c Jc j ^ S j U l i l J - i j l j j J I aCJ ^ U j J J J J A J - U J C Lflfljfl-i'i a l j j l K A I J J I I A U . I J J AJUJI j j ' ' ••A ^ j j l \ U S I l ^ L j J I tfjjijUl •--%-I.IJ LaS • •"•< 11.' a - t j - a l j l J i U S j j J I J Jl J j ^ t "ilL .-ilSll a U j i j o l J - a j j j o t^LUJJ 4 U . i i j 1 j J I J A I J _ J I JJ.I ^ 'il J J j j aJjC . ' j - - • J L - O J V I J I J A I U J I J l j S K_aUjjJI j j j i V I Ka J A J I J C j j S j l J I j l j a l u j i i - j U j+Lo j l U i b U l j j^JiLi J l j ( S j b U i l ^j--i S j - f l - a V I J c o l .'IL1II j o i U J , j ^ j i ] l j a jjiSJ! J L i i j U j_j-u.ljJ! J l - U l ^Ul cJxLiJI J-0 t f i j l l J J L J U J i ^ j U l i l j i U ) 41AJ A-A J j ' i l i l l I tJ-aUl U U J ltl (J ,_^j^UI S j j J I jL-i-JI JIAJ ijAj-iJI 4 t •a.ljil >-i.J^fti j x a i j - i C J o L i r t j - J . 1 c u j J J L L . U tf « — • J I I j c J J J J U J L l i j L i N ^ ^ Y a U 4-j-jjj_aUI t ^ l S U I jJUfc—a ^ j 4—a—Ul J j J _ - u i — 0 j A U j i c j ijjLijJl ajflA-VLi J J A L J I JA NT. AI-OJLJJ ,tV ltl I • • -rl^ -.' tf aU l l I C J L U L J » _ J J SjjJ! J t J J * i 1 ^ J l ^ j > * i ^ tf*->^' ^ * ^ l j L ' U S A I j S j L - l AJ o l ftUiill U J l i - a J i U . U S i l jfcli j l J J j J U A J i x ^ l j l l j L a l V I J j i j x J j J I 4_LLlJ AJ-ujJ J c^LAiijji j i S i j a tf U j l i V I i - j j i AJLJUJI (j-«—-U J J I J j J I i \ J L _ ^ V I ,_^JJ oL_AjUil j - a J j J j = tfj*^' JLiJ"'*' jj-^'^ - o^y * O ' • • •• I — I I 4-aS.U. J j i i iju-ujII J l ' • ^ I tf j b J I J J L A J I U j j j / J _ L U I i_L-UjJI (gji.i-J I J j j i l l IY • • 1 a Lc JA jjJjJ j o j*Iic J l 4 _ * i j f QAJ 4,-aSa-j^,ll j _ U c , j ^ j L U I J -^ . . . I |.^JJ^N a J j I ^ ^ ^ j IftJ j ^ - ^ 11 CU>j-UI Ufl J-C ijUj oLUiU ^LA jjji-JI JI AXUI L t i j j J / I_LJ-< • IJI /j-_i_Ul IJJ jft i,A "ijj (jUj-JI) JIJ-JVI SJIJI JC jc JUI ^UUI i—aSU u^j-i^ . Y... jjj Jl 4-1A USUI j-jjj-JL; J WW ^\c |^^j.iuj:ill i j U j J I j b i l l 4JiLa, j a j J.' .' '" J AxSUI Jjfl> ; J c j j j j A j U l iilS i ^ u s A x U I Jlj_aVI SJIJI (lA-AJ oUaj^iU j A a b i j a J c ij.ojSJI oUflJI j j _ u a l J J j J l A i b i j i j A x S U I oL-1-.-ojlj l j i j j A * ^ k.)Licl ^ J i i j j - f l - f t ^ l IJ.UJJ A J U I Aj. 4JLJJI f LiiiU <jl-ft lU"! t f j l U I J l j i l l I I ~^ Y. • Y a U LflJjl JaJU ixSa_Jl tf 1 - .lal J U J o^jj cfjL J J J V I S J J J 4 1 J U J JAI JL^^JVI jjAjj o U j j J i jA jujij •J- i-j-xUiVI J a U I o U j ft -> ft C J L S J l j ^ J j . ^ L j J I Ijflj E.Williams 2nd podiulm Floor, plaza, Port of Spain, Trinidad and Tobago, Fax:-t-Hl(868)627-0152. Ajjaxi j - XT. j U i l l J b J j J j J J CiX ' J i L i AUS J l a j j L U a j j l j o o U j U j i l AilS -"^ - u j L U l u . 1 ^(> Auditor General's Department, Eric Williams Finance Building, Independence Square, rl III j i ' ftJtjJJJiVI Lfl-jU j A iljUux J J U J V I J I jfcU-JfcijU J l j ^ V I i-jL-'^ I J-a J 4 jtcUflJ! S J L J J |.-CJ JajJLj -•j'iSlI j - j i j j ^ U I o i j i l J J A A U I I . U i j L j I j I j j j j L - j j j a - l ' j f t JS / A J ^ I ^ J ^ J.ii-ii.ll J l j i U J l j j J Cour des Comptes, 25 Avenue de la Liberie, B.p. 1002, 1004 Tunis, Tunisia, Fax:+-1-216(1)767868 R-ALJJ ACJJ aJj—ijj - . jy« ?-'j U iuo - . J.". j-lc ^ t5-^LJI i j l A a l j l i l ^ I j j l j a JjV 4 l U I ^ A J I J I - U J V I J a J i i l J I 4 J Ift 1.1 J..1 ftl> HI j x a. t / ^ j U tf ..,1 -«- ^jJ<L-ul j -^ • -'i l l J U A J S A I ' . "jfcU! J A I J I I J j J i j j l ..fa flll f^-4-A—OJJ * U J j b i J 4 I i.iilU jj.fll j x j j S j j - i j . ^xUJI j^U^I J i b JUX uJ 4 J I J J AJ j j i i f — J j USi J c ^fcLjJI ^ I j l l . J I S A (LSJA j l J I j j l i i a l l Ai 'www.gao.gov JiJ oijJiVi iSjU, • 4-_ijU.I JJL-J-JJ I;,^J»_AIJ—OJJ U S l I j x ALobl i U L i j ft . r t J j l 4.1iJ-aJ a j AJail o L j l U I J c O ' J J U I J C5-*Uj i _ j L j j i U A i r t - i U o ' j l fl. t i i j j j j L L U . AJjJ|ji«JSVIj National Audit Office International Relations, 157197 Bukingham palace Road, Victoria, London SWIW 9SP, United Kingdom, Fax:-i-i-44 20.7798 7466 ore-maiI:bruce.bed well @ nao. gsi.gov.uk. j " - f-'^. LAS LflJ ^ol-". - Cl Uj>koj.oj O I J '-•ai I J l \^A. fib J l L4ijjlj j-a.jj j j j l i J (JljS i„^5J-afc fc-a ? _ J J 1 J 5 J M * j I • f i \ y j L - A j j i a l J I i_uU J l *o.ljxU 4JSAJ j o L U I J U 4jijJ -fc o l j L f l U j J J J L S J U L a . : fcyjbij'iU A*UfcllaLlUc.l . L i j j i u j LijjA-oj njUllI j x . Y . . ^ jfcb j o jJxU-M Q A J J J U J I J jj lij-U ,jrtlQ.-. 1.0 ,j-SJ_0 t L-Ju I CILAJAJ J A X j t j j y o l j j l {fcJiJ - jjfl-oAJJ AAIC * • J b i A j V l i ^ J J Ol O j U l j x J j J j U-IJJ •J- Tribunal de Cuentas de la Republica, CP. 11000, Montevideo, Uruguay, Fax:-1-+598(2)916 18 06, Email: Tribine @ adinet.com. uy,website: www.ter.gub.uy. J ji-ali-u. j o j * l c tf j U l OLVJJI ^ ••J- J U A S V I |_pAjj o L ^ j L J I j - o j j J j J c A i i U j V I o b a _ a U I loLi-cl U.S.General Accounting Office, Extemal Liaison, room 7826, 441 G Street NW, Washington, D.C.20548 USA (tei: 202-512-4707); Fax:202-512-4021 email<el@gao.gov> J SJAJI ( J j j - ^ V I fiLjJI j j a l j i l ._JSA J C j L S j S . j ^ - ^ U J a U l t j i l j l l j - U l iu..-^ A U J j J I fl-tJ a-a 4_aVlj ^ j a J j S J I j L j ) 4^J j b a U l A L U I J k A l j i l I-JJSX j - o 4 ^iI ' fij—o • . l ^ " ' ••• oljL-JUVI ^ j k j ( j J L i U I JS J c U j i j I I JaJI J l IUI J SjjJL-L^j SjJ-iS J S J A j S t l / l j . ( A J L SJA i i j J I I J i J l a i j J J A i J i S x l j x J i L i j x w*J j l j j - u , Afl i.j'iSil j L S j A x i U j S J I J J U I J J JiS-utiJ J :3^-j<-ll AjtaJjJI AuijAi J U I C i - a j S U I i j L A , l j l l AJ-UJAX UAflJ f 4-oiI. . J . I J yU-oj-o_jJI , j ^ j ' J.J,I AJUJ . t f l j - ? . J j ' A - a j S J S J I J V I J A j i L U J I U - L ^ i j j j j tflal ... • 4 . ^ ^ ! i j ^ L J ' J A i ^ j i j j i l jL^ j a (.^XA 5j(JJJ 4-u*)jJJ JJ-BJJISI ( j J a - o UujVI .JJJJIBI j l j — a l oUo-a-flJI ( J t j x a L l J i L i f J j i - S 4_i -^ J j I J I J ^ I j c j l S i l J j J j o J o L u . j J j i j i - j j j j l a c J J I j j j L i l I ._ta.jAJ Lifr I—uui (ju.ua"i J .n f l Qc U l t f l j - ^ J j l oLiLxLJIj A x U I i A x L J I jjliftAfl ( j j j i V l • " ^ I j A j j l j l j i a j - U i U I ^-USAJ i _ 4 ^ L U I j i j b ^ U j V I 4.AJISXJ 4.XV1 ^ ' j i j o U L u - u j (jujjjJ I c b i i L J l j i J I I i i 4-ajSAiJ t f J U J J I f . j - i J ' C y j - ^ ' (l^-b-:?-*^! : j a - J o j UUa JAISJLJ illaA ^ J J A I I l j i J*JJ (^) 4_jL.aljIlj AJ-AJ-JI i i j ' J U iL-aUl J j ' j - a j ' U L . . J A - J j _ U u _ a j J-Cj-oj) i j U j i J AjjLalVI gxljJI j ^ J j j iloL-UI oljLj-ill jJcl o U U Aluu (JJj jjuij bjUjV) iULSi -Lxl JI rt'i Il.I Y • ajj 4jUai JjJ-^ tf ' i j l l A L J I J J A J J J 4-t^LiJlj : J Lui U j j J J jSjj aLJI j c i_AV Ij j«j_=JjSJ jaVU fc^ljil ,j***Jjll ij"""^ ' ijiuVI ^j_i^ 4-JJL^ I cUL Cyj J l A i ) ; i „ S j l J 4J j L S u i ^ V l , _ - , _ , , }l j L J c j l j i J I aJj-ux 4-u.ljJj ^ U J L a O L . r t j l ) I , J ^ 1 J V I •-• • 'I I j o t - ' l j fc • I - <x o I (.,. .-ij-jJ I (Y) A x U I b U I A J - U L J I o U ^ j i l ilS ( Y ) 4j|jjVI jlS_o eUUll . JilJI -fl jujJ J t tf ,,, a I 'f n . ^ b J-fi 4Jlj j i U - u J-j .--J t f J—a . iJilJI . A i a j U l ijLaljlt j c i J j l U I i ^ J I _i iQjSl I ( j - ^ j I t f j J al'ill i-ilSil J i l j AjjSj-ft Sj-a.lj i k i i J ,jU-.fl_U( AJLJj i_t-aj_SJI A J i U ' A J L A I J I ' AjSj i l AJ-XJSJI SJIJVI j o o l j - a j Ijjj Jabli j i j oLoAflJ AJUJI jfctjVI J i L i ^ L f l J I S j l j j j j l I (I. j x U ^ j - A j ' I j i jSjtj J ("ill A U J J l i C^a- • •"•< "II , ^ > J l j U . V I i a j U i J I i J o c i i U i l V I i - j c j l j c 111..ftlI J b - J j l LJ JJV" ^ j A i i l i i L U V LflJc j j S j J I L J c i-jaj J j l aJ JAj lUj AjJI jSil ^iUxVI JaCj <JA ^t> ^i£lU\iJM^l fl A A A ) >J1 AilaJ) A i ^ I I « j A j ^ **•!... - , p l s . l . . . . | j 4 j l : J A I J l j j L A J . LxJJ AuJ-A J i j L i j U J t l j l f l - ^ YS J j i j O A o - a J AilJiUI ISJJALJ i j U j U LLJI Sjfl^VI A J U J - J U J ) j U j i L i J U i a i U jSj Y. . \ i j U u U i Y£-Y- j x a j j i ) l J i U iJJjj ( j i - U j I ) ,_^jtS)Ij JUl. J j j l j _ J I < L U J j i . J U I A J V I j x JS A S j L U I J j J I o l o - i . VLo-jIjA , j j j i i l i . i l l • J j j I j S V I . LJJS J I S J J L I ^ J S , L^w-^jS • J-J I J J J J I Lojj ( J U J J j l l < t f I J A I J U 1 I j - a l j l S j I ' " l . -iS^* < ^ I j J J j i L-Jj ( j U j l iJjVI ( j L I I ^^JjjVLi j t j j j j i / A - A U I 4M>'1^- J l 4iLuaVLj J j U l l ASJ 1 i U j j l i j . t f I j ^ J j l ' LJLJJJII < JSJJJJJJJ . ...QVI . ^ A y _ _ c : L - J U U i l ^ : L . S j U J a i SJJLJ-A . tf U j - l l i U U a U l i i U V I j j J U i>_iiljA iJjJI (JJj J j i j I tfL—jjiVI ( J J J I d u i l I ^Juj-aVI 4-jx-ilJI J J I 4.jjjJJ t ^ U j l i V ' :<AxU^I ^l^jjllj^-.tl . 3--J....MI J-Alfcj.liV) ^^_*i\ r Luujjj j o JS J ijLfljU LJJI a j ^ V I , A u j j j V I A X A I J I I * • < - . A J j J l A U I J - L I I ! Axklx I S A A I I I O L V J J I J S A A I I I 4 S U ! . j l j j U ^j«Ljl jlj-ui-u / J J J S J I j u i L • AxLJI 4JJLJUI a b l i j u U i » U I . AJJAAJ OuLi-uaJi 4 J L A U J JJJAAJ oLL—uaJI 4-aSa-o 4-ilft »j J J A J J l_a.jJ 4.jlS-a O IJ .1 -fc ( j u l a j V L J J a j I i ^ A I J J I I - •"^ - j o JjiLJ j l j i / j j j S J I b l i (julajVI J AxUI O U A J I . i i U I ftii JloA J l iiLJVL i-fcoi—Aa AAAC J - J a J j a L i j i i tf •''! V iVI ,-,1 . , , , l ~ I I d - < - . . . j _ k i c j i j O j I j i o U ^ j i i i U j j l f l b l j j - U I J j J ( j U U j V C u j J j i j ' JSS 4 . / A I i t r ^ I tlUVI f^'J* A-uilj-0 J U l J J i j S j l i l j U l j - j - o j j l i ^ fM.^Lj J J l j A A c l i oj-fl-u. . j j i j A j j i I i J j j < 1 L A U j i d p j U j L I l A i J j i x J j J U f ( (JUJJjll j j j L J J ^ J U J J J J V I UUJI j j j j V L i j j j l j l / J . J _ U I J i l j i j . r L l l i V I : J J U o L u . . a j l J l j I ^ L J I I oLrt4n j i j jfl_'_tr • t *' n I ulJJi.1 j 1)' i*^'^*"!' l jfl^ ^^ c* ' aA-'-'-f 4A LJ >J-a ' *> *' tf ' I - .- U a j S J I J j J J c I j i a j J i J l oVj—-fc "ill U k U MI • • * i^*' ±-^1 * Jx-c i-jjfcil J c j i j j V L i j j _ U I A S I A J J . JiLJl £ j U J l tf" 'I • ••• J l . . . . Aj-ojSaJI o l j L i l x V I I K j l j U l - i L " ftjUl 1 ^ - •- •^ T | I j j j j i l / i J I / J J U I j S j j i j . AAVI S I J J i j - U l j ijlijJJ IJaJI S j ^ V I L U J U L U I 5 j ^ - a . V I LflJ v U l J I i i j j U l Jolj^iJuBlja-l J c j - J j l l A U I i j-fcll'iflVl 4~i oiS J l-flJij a U l A A I J I I Ij-j-ALa. • ur^-jl^ t ^ ' j ^ Lftjjj jiSI ^ U J J i i J L J L C I jj_a-iVj , A l j J I i j j - A J J i O V J - A U I a i i U j - f l j i j U j U LJjJI S>fljj.Vlj c i b j i J I ^ A I J I J J I O L A ^ I * J c wiAJ < l l L J J J I 4JJLJ_UJ j S j L a S , i i j U l i j l - r • r.- ' ••' L = f c U j l . 'I •lflll obiU EliiV Ifl-oljili-ul all «J-LU.J oVjail! i-o-a—A-o a j j A ^ ClL^y-jJIJIJJJIJ o U j - a l JLiJl i j U j i ) LJJI Sj-fl.^VI SjJj '•U i-i-JLij—1"LN Sj-fl-aVI f £ j A . i I o V j ^ - j J I Jtf• 4_jjtjJ ijLijiJ LJJI ajfl-aVI Jc • . ^ -fc I Ll i a J j J VJJ—UJ /I.l rtj ^ J a f l l A j I • •• " * ^ I j j J J L i i j y i l j ' i ..i-ft S j j j ^ j A x U l JIJ-AVI j L i i l o j l j l j L a - U J j l j l l j i J i J I C i l J U U l j J a j i-jjkbl J c 4ljU.u jSI j i j < U l j U I j iLS J c A j i l • ,^y' i - S j L U I a i i j l . A X J U I j j J i-j ...JLJ ;j.ilj-cLj i j L i j l ] L U I Sj-fl_a.VI Aij-Ao o j l j j l I fttSfl . (jLfljUI iim.! U ^ l ^ i i J i j J c LfljjjS j l j j l u . J j A j J ! I J i j j i i l 4 j i j S j Ojji 'I l j ' ••• J i l L j i j l j i V I j j - i ^ - f c j A-aL»JI T t J L U l l 4jLx_aJ J l j j j A j j i l j J j J / J J - J I J U I J J LOS I U L - i J I J t AA J A I J J I J tf .J •" ' 11 • j J j l ' J j * i ^ j i j U j V I j j U j S j j i jj.Jc J l f - a . j j : 3UU1 i m U ^ J l ^SH J a b J l j U o j J U l Sj^-s-VI A ^ j l J - c AiLfljD LUJI S J + A V I . ALalSlI j i j U j V l j A J j j ^ Ai-oLiJI 4iilliJI i J i l l o U j U j l l ^ l j * i — I f JSJ i-aUJI iuJLAUl o U j J u j i j . AJJLUA jfcLI i i i l i J (JIJj ^ J U J I tf al. ' I I 4-ilfl.Llj i-JiJI L L - i i J I j j i j i l c u l i L (Jlj JJLJJ I o U j > J j i l ' tSJ-^^' (J^J-*1' JJL-UJJJ 4-^.1 J'JJI j l j j V I J i L i j a J J j j ^ J _ U J 1 1 J . f - j A j a JSl 4-uJilU o U ^ j ^ l j RjUll! j l j i l j ^ j i ^ J i j i j j * ^ - * J ^ L - i A .*—*•. i f j S j j — ^ >4>-A>l' «L_utJD f t I?"! Sjj—bA j t ^ ^ A l 1^ j I U i A a j j i . t . i i ( j Y ' a t e J - U J S J A j j A j j J j J u / f t j j - u i f l I J ) j L u U I j x ) j j U i 4 ^ i ^ X A n l l IJJAJL' c L U c H - . r t U I ^ ft •• . . j i J uu^VI j JJJJ ' jJjIjSVI I LAJ « t J j j I j J ' < I J A I J L ^ ( M ^ U I Cl U J J A L I L i . a , j J j j S j JJJ LJLA a-j-oa a . r t i U u j A J j j j j i - i U j V I J c . B U i c V I a j f l - a V I tf t - . ,.l J . i(i J A I J-o AJAA ijLaljxj AiUji) UJjJI Sjfl-aVI ajiJ j V i a U J U i j A j S J I Jj-al) LJ 4JaJjil tf j i V I JjflUlj 4., j-i i ua ^ 11 CtbjjUa 4AjiijJ.I j S x j .illJ -> 1 J A J -fc"' m i l j - o l - a - o j L J J I S J I J V I t j - ^ J a j L j • "^ • * ( j U j (jSxJ iua-j ioljul JljxiU JLflJ UJJJU A-'-SJ -JAJ UJAC . . oLiJLiil U a l j iiLijJI 0 b j U i I U-aj]JJSJ j i a Li-o i l j - u l j /,'"•• 4 • -" l i ) I Jj-fl-aJ I j j - J J . AJAJSJI oUflJIj OLU-L-IJ1I J JLoSli.1.1 J ftjj.ft J V I Uj-flJ IJAJL-JI I (1-.A I J *_O j j L s j J I ijLijl) LJJI Sj-fl-j^VI J c LfljSfcUjI J l AiLJVL l-ll 0 AA U.J ftj 4jLAljil <.jJUI jM*"' «I 01 J-U I j j - i I'JjV I J e ^ • Xf'J I ajfl.^V 1 i j i A i JilJua I J I JJ.JU tf ••••'• I' ' 4-AflljJJI J A A l j i l j J J t-"' i j i j J U J l j j tflljUl , i i l l . |^-«-JiJA j j l * ! i i U l V I Sjljl SsLiS j L o - U (J)jj ijUjLI LJJJI SJ+AVI AU-IJJ jLe-U J J J U I (J)UI J C .—(a-1 I AxU AxAi t f l 4_,irt-i.rt.i j i c . AoUJI Sjl JiU « * ajjja J j i J J l iiLuoVL j^oJ-. lllll I J l o b j i J I Jj—aj iJjfl--u all J l j l i j u i A i l U I AiLo-a. AAJSJI J C .-lajj i o U j - J I (Jt . o U j J J I L4Aj)jiSjj Lj-a.j)jjSo J ^joJ-Q-ili I ..JJJ j l ) I j o Ajji I t LLacV 4_a U J Lii ' - j j j J j l ' JSJ. JJLLIJI lia . lfll>^-Uai f j j i i LlAjljlSJI i n m I o U j U L o J j j V I i S U J c j i j U j V I A J A •'••• i-"- ^ia-i AIIA-JI J 4jL.a1jJJ 4 i^i'-fc.-in -fcll 4 Ant jc -> ^ i >tf-LxUaloUa tfl ^ j. i .-i -fc * Aiji j - ^ J J j j o U > I I J J J L J U I A I U J U LUJI S J + A V I J C * j l (jSxjj 1 JLaJ.1 ( i i J S j l i l U I ijuJjJIj o l j j U l i-SjLUo J ( m.V JjAJj f j l i-J^ajj LJU aJjAjil «-olj-JI a I W "il.ll jSxJj 4j(.,a(jil JLox' . o l j j i l ) aj^j SjLil-uVI j S x j j JLaJI l j i J « * . L j j V l l I •' 11". • B U j l I L U I 6J-fl.A.iLf 4-JiaJI ftjA-iJI tfjl—.-> U J Uj-flj JJJj o b j U l - AiM s;,Ujai(AUl : J I S I I ^ ^ J I : A A A I J I >r.l.jl«^ '_-^^tJ!S:! J a L k j j : j L u J l l A J J I - - J I,VI,*-"_I ^ : (^ISII ^>La J l Ijflj 4iijuil tf i..,.'.jll tf .U-.ll Loll j x Jjjx j i l l j I j A AlUl JflJI i ^ U i V I i J U l J;;j--VI {fcljJI ^ I j i l J l l j j J b / J : U I J i l jisLU oUioCJ LfljJc j i l l l J J J U I J I 4 j i a i Cu-ijAJ j i j i f j - o j i l j i j . 'I •••'•II AIJLAA J SJJJI j j S l j l ijLijU L U l ajfl-a-VI Laclj j - J x I - ' • CJAAS j i j I o U j U l LiAjljiSj -I '-"-..I I 4 i m i 4jLaljil j L d i L u ijLSjU LJjJI SjflAVL , J Q U I " A * A I J I U U ' 4JJIJJJJ u^iL Aa-UjA j b J U V I rjLjJ OAAS LAS •tfJ ••• .'jll i i j j i l f j - u i j i l bJi [oiljj-uVlj ,|l . ,.al I 4_ijl,a^ ; ciUj—AJX 4jiU •"•-•-— ( J l l j jL-U I IjflJ j L I A. I I a u i l j o U j U l Lj-ajljlSl oLjJ-ui-a J 4 i i lU.ijJ I oUiLl^VI I 4JJL-I^L1JI jjjJal JJJ-L j c J l j j J i - i j l JS-Ul JxJU 4_j)jSJI jA.a . JAfcUjVI B I 'Xr I <iu.uljjtf- *-'., ,.t I tfl-J U l j i l J | j j S U I j j J ' ueaAJj I (a J.J-^-j 11 jLiJ) ^ L j - j l l AjJcLij ftd-iS J i U j . AilStiilj JJalJI j o J j j i ' AjiLUl J j i j J-lc o * j i JSJ J ijLijJJ LUJI Sj-f^yi ; ^ J J j . ( i - U i l U I S J U I ) J.5"ii,ill j a J... IjV I B L U C I J ) J U U i-LijJJ J C V ) j L ^ U ) | . j i U J J ) J t , AJjUfl J-i.>iV I JjH-tsLlc aJ-C J J U U j l .->^ r Jj-JJI (JJj a l j ^ "k llll J)j J l iiUUVLj < objLJ,l J i l AsL-alji tf U j l i V I «ALJJJ Aaa.jj j j j U l ^ j i J J l A i b i V l j 1 ^_^^ljl.^VI InjU^-ill . b i f i ! J J J U I tf^ -fcljill J V I LflJJj j c 4AXJA ijljiai-alj ojiSx J J j Lu-oj)jS OaJfl 4 J j c i j U j i j U i l f l l.'i rii t f j - a j - u - i / j j l S J I ^ j j J j - L I IjflJ < j - - J L j u a j j ) ! j j j J U l c i U j i j I i U l S J I tf I i j ^ -11 U l 1 4_rLUIjtljVI jl—u ijUji) JcVl jLflUI L^jj J i l l jjflUI J l j L i l jifl Ajj-jjJI ijta.ljll ; I J J U O L I O J J I I J n j L J j l oLAj.t j i j J j i i l J j J L j S o U j J i l l 4 J * U J I I O L J A J J I I - - \ j ' aJiLj J i l j jLuiJ) AijLa-o f i ^-uijjII t f j j J j L S / j j i S J I U) . J L J I l j i J AJJiUI tSjjolj L-u.«iy 4ja.lji 4-JLfllJl 4_JaiJl ^JJI A - i i jjJJ-S t ^ j U j l l j j , _ y ^ J A S A QA J J j j U f i j J J I i-iJlSlJI •fc JJfl'iU J 4 J J-CI t f J I J A a U I A J J I J I j - j - f l i j U U 4 III n •^ I j * 'tl L n j . i J J j j i J j J I J A . al a ,?.M ^..^a', J t ^ L j I j I - - "^ JIJJ U J S J (AixliajJIj tf i . , , l - 11 ' j L u a l i V I i j j l l i J I • jLuiiJI) u-LiLix . tfjI'rtlflVI j j J I J c J J j 4_L-ljJI) 4_iiJiLJI ISjj-al J j J j c 4_u.)jJ ^ U d" A , ... ^ j c j i j ( j L u u i l l < J J L A J ^ 'ji'-'-'tj Ala) ^ L l i l f j - U j - a i l ^ 11 i i j ' j M A j . a l l l ••' ' J j j J ^ L ^ i j * J \ U i y i ' J i A J S A j a j J j j i i t f J j I j L S . J Cfc*.tfia t ^ ^ l / j . t U I I <AijiJ|jll < J ^ I J I 4 i j C t j U j g i . * l i j t . . . tfJ-AjA-u. . ( w w w . r e s p o n d a n e t . c o m ) : O I J J V I i S j j , j c iaba jolSJL J j j I j J I o U j ^j,.,iJil JjJ IJAIJISJ O U ^ j j - o j i l Ij-flJ d. ,..•.11. o l J .jaj-lllj ^ L a J l o i a U j i j • j j U l j j J j j j I j - S V I j ,juJjJI j j J J j j a V I ^UJI ^ I J I jSIIj j j i l j / J J U I U U ^ U I J A I J I j i j j . LJJJ ^Ull ^ ! J 1 JiS^j jV J j j j l .J J l i i U i V U j j y A U J 4lS-oA J j ^ A i j j - a l i ( j U a l A i L i j U I l l ' l i Sjfl-a.VI J c •^-^y* * j j j J j J l i _ i b U V l j ^ i n ^ itill J i U i V I J j b J I ^ A J ( J l j j . jiUVlj Y • . Y i U J i U 1° t f . ^ ' j U - J j V I j J j o • oi,.^"..,';! J U J U I J C ffcCJ ijLjjJJ aj-fl-aVI Jc ._-a-J I ,j.---^iJI iilil JLA_CI ijiu-uLJ jjjia jC jS'jj'jji J j ' i U U a c I 4-ijUjUiJI SjflA,VI Q A U i a l j l i j l i J J LJjJ) a jfl-a V I J c tfLu'JJ-'V! ~ j a u I iiljV ! ( j utf^ j " . •"r • o U L a l a , ! A - a U j • a ^ j i - u a U I o L U i j i l J t JJ.'L'.I i J l S J I i j j j l i ) ! i i a L J I Jfl*"i III 4j I L A I I j b I LoS I 4-<JU. I J Al J ^ J • " * . j U U I J c i H o ! JJJaJj • a,7,< ^ J f l j L f l l l j a l j L^JS-ii aJ !-oS t tf • ' .a'.".ll 4^U1I iil-iHAJ-uiV i S l j l l u i j S j J j - u . — 1 ' " j " a l US i I ! - J i L j l S 4JjJ_a J LUJI JJJUI « J l AiLuVLj. jLflUI -La-Lja- tfJJ'JljJI fUJIjiJiLil.u.VI . Y- . Yj J j j J J ) j j IjiAjJjS . o L J j U i l j o U l j U V I JtjBLijDijilDI j j l j l oLUflJI J-1 jjLjL-lJJ o U I B L U I I AJUJLI L J J I aj_fl.-a.VI J c : ^ j — A I <JUMJI tfjUi.ji b o " i u a b J l ^ a . l j l • i"*^ 1 j - f l - t i ! ' f-J_J---uV! j l j - A J c I L A I J I I j J J J j U ) l / J U.JI i j c i j a j i j I j A j j i l U j J j J a j L U L A J J J J I J t j . i_iLijJl Qa u-jjj_fljl J c e 1 . i.fll 1J AijLa-o U A f l j tfj'.l .J. all <-jAj LaS < j L u i J I L ^ j j i f c i J ( J i U 4-ic.Lola.VI j i l j i a J I t f J A I j ' j j . A ] l j c 4 j j j l j « n~.-.11 ( j o j j - x j j ^ - ' •*••' — ' o L j i c j . .l-"' . 'I •-flM 4-. '"ii IJ'. 1 UU J b - l a . 1 J i i I J J j ' j L l b a ^ - f l j j j j j i i l J ' r t l l aj-S jLflJo! J c a U l j S - J iLL-a j j j l i l j _ j . - i ( j - J j i J jJj-c J l ftjLUIj JjJjJI ftj-tJ--fc Laji UjJ Jilj oUljliV! AJjij jflj 11 JJVI AJUA ebic! jjl Je. j j l i j j:fc.l J U l a . ! aiai \ S t 4jLjJaJ! J c ! - J j alJi ^ J j j a j j j U U ! LoS , J L L U I ijjLa-o Jfl-iu.t- t ^ J I J j J I j j j j J i V I j j b u l L j J * l ; U j J U liu-a. L J J AJJJ_O j x a j j i l l e j - a J I J J l l j U i J u l afcjl— - ifc^lii""il < . a",~ A J i (jUijLllI jLfl-Jjj j l i J j j jjx-ij-u jjflAJ 4... iiuiU Lajj 4_fc-jil tf J ! j j J ' (Jc J J I . ^ - J U J ! * I f Jji_»Jl b i j ! -I ij Ar. . ... 1 J l j j W ^ ' \ a b J i U julSjIS i J j A J J ! " ^ ^ ^ i*J? J J ' tJfJiLJI ISJJAI JjJ A^JJJ JJjal J c OjSjj J l j ^ . , j „". ,,..1 a aL'. - j,j..c i U j J * J J j j j u S j j o V I (ju O n i j . A ^ j x V I J j J ! AaJila B L J I J iiaj.«lj> ' * ' ' ^ ' j t j L U l l j j S j b l i l J'a". ...I U U I j j J o U J J I <JJ J I (j-fij j U j J j j J tf-jjjxj j j J j S j 5 j a J I 4 . f l l j i I J a j " . a e U l i__iUiUl l S j j _ a l j U b i - j - u l j U S j L ^ s U I j j j i J l U_tUL r-Ulfli j j j c j i I I—flj-L-^JIj J j i j ) I O j j i a , 4-l.xaJI a j j J l J • jLo-JtlujV I c U i A f l U I I J i j A x U I S j l j V l j U a l J L J , j . a U JjJ-a jjJ^JjJ J f l * ft . I f t i i j a U I A - a l j i l <_i'Se A i U j . j i U j j U U U J I i l U V L J U C G V I j a . j i , o U j U l l j a JjjxiJ OLACEFS General Secretariat, C/O Contraloria General de la Republica Jr. Camilo Carrillo No. 114, jesus Maria, Lima, Peru .Fax: -h-h51-1-471-7888, email: OLACEFS @ Contraloria.gob.pe website: http://www.contraloria.gob.pe :A^UJIiiL,fc^t UUAi JUcVI A U A J i U j i j U j i U i*jUJ! ^^-oUVI V J J A I I I iiaJ o j S j J j j , j i j _ U j V I AJo-ix j l I J A J j l l a L l j i l J aU Oji-C J i l l j i x L J I I ft^ I J I .-JJSXJ tf • - ' " I I t f L - L - j l i V I S J J Ll-A I J J J - A V Itf—1-a-ilJI l A i aCAj-uij . J i l 5 AC Ll,u-a p Jj—j-a > i rtj J c j V l j j i x J u | J j j - a V I <il LAS t ^ V I J j j L , j - o - J i V I ^ j j U j i - j U j V I ALU j - j i J ^ j _ , - l i l Cuxtjl L-aS > U i V l JS J ^ J A I U 4-J-J-ULLJJVI i - J j l L—ijl acA.j-ui j i l j i j iaaJiVI A L U J U V I A J J I J JJJJU BIJALJ L r t j ' JjJjiilJI AUJI S j j j p A.i.^'i 1 .> J L J I i j U j J I J J J S j l i i j L f l J j . r - I j l i V l I j i j J j i l C/-aii J J J S j l f l K-u-aluj I - i ' . ; • J J J J U I iLLfl j J C i a i i J L A U 4J-ULJJJI j L i l i V l f i j j i j I (f j i l o l j l — t ^ j L U A J A A J ^ l ^ A j j o l j J * j ^ >UJI -4--Ui^ -^> D *JtJr^ fljVf(U> 4",i i.iML ( J j irt^LI) ^ I j V I Au-aUl . AiliJl o L U - o J L a J ^iS-^a <>Jo j l Mill in ^Jjlj ^ U U j I .J J i j j>ijJI • SjUyi fuuiii jcLuu JtUiJ j i j l ^ L * L JAAX -43 , j . u j l i i l a j i . 4.JAUliU Auj-aJI , j u u l i i l A-U.L-I U j A i b ^ j < i c l j j i J : yJSL* AAAL^ I j l JSS i j a U V I j c i l L U a S j L l I I'.jL." j l j S x j i j A l l l i U A j i j U l • aJjio Sjjuaj LfljJI L j U U ffc^_oljUl^l jfcl. ijLiSJIj A _ ( A U V I oL-aJLuA-A j l i S a ^ l j x j J j l J I a l j i l u j i jJjx J c AOLJJI ijLa.ljAlI Ak^UjII i i U i J I AAJJU jjj.xljuV Afljl siu.-fc — • -• --II jxVL i j A l j i jSJj I iljU"i ft Sjj-L^ J a l j x 4JLI.UA J S A J 11 J I J J I I J A J l 4j.aLjV I j l > 4jiLoJX a-iilflA J c , S J A A A ( " J - A J i i a i l J l A a U I j j J J J j j j l j i J ' J L i l V iJjJLx S A A J , LLiSJ' J J a - j J 4xuJJL J A J ^ l J i ^ j y j i i <LlJ J J A A J j j l n r , j U u j • j j A JSiT-i jujI.irtlfV) J«i?ii c J ' j U j C.I*ltl A-uAui a J i j 4JiLi j o j S x j ^ J u U H l l tifc=UI JLa—A J L-ijUl A - U i ^ J i j S J U J J I I J ^ j A j l l o l j - l j x JJAAJ AJXJU i i L L l l I J S L U I J c JIAII U J J : J J LOS A J L J I j l j ^ A j j 1 o l j l j - i l l j L i l L 4—L^LiJI O I A A J J ) 4-CLXX SJJ-I,/U tJ-'LJU :Jlo j i l j l S x J '.^1 j i j < A o U I J L U i x b J I j e JS a U l j J l j i-bxlUJI tf-'jia'il AJLAIJILJ 4_lijLi.A j l c Aj-aiV I JA JJAAII ^ J J I l i i '-JLJJJU f j i j i i i i L U l l i j L a l j x j i J U l i j u a j l jLSj \^vv J J J U U I t f U j i i i U ^ L i J i U J j i U i j B i j V i f u j i i , ijLflS]l . eljVI J A I iAaljll JA JJJAJI ^ J J I 4JS.JJ' J V L S U J U I JA ^ j J I IJi J J u V j . AaUI SjIjVi o U f J 4-uaUI i j a U V I j j U I USjl ilS.tiLI JjJAJ jS-ajj , jljiJI jLijV ajAj tfl AjLiS (juLU ajaA-ulU J j l olja,jJJ 4jj...j)l AjLiSJI ijuUi J QA J j j i l b i U JJAAJI J J V I AJjij AijIjVI iJaUVI LUJI JaJU 4jSJj . SjljVI U ' j A j i A . i ^ ijLaljll AAIU J l iiiliJI ol-fclh.rtllj . 'AjjljVlj ij.jh',-;)) jJiJ) JaJ^ J J ) j Jl ^fc^Jc JJiajJ iJcLiJIj . AjLiSJI . jLfcAliVI J i BIJVI ajjiJ L^Jc j u U a - U j a J L ^ f > H > ^ " l - j V l ^ -^fl'. - 4 j t i U a J j i j < 3 L S oUjflJIj o l S j J J I o I j A j ' U L A J O I A A J I I (Jt j j S l J J J J A A j i i i l Aj-A-flJI j l j o acjil J c j . AJLAIJ-OJI tf U j l i V I .JIISA I i i l j - a V I j S l j x . J J A U I , o U f l . t j . . . i L I . U J i j j l l j S l j x J U l V Lflll V I . oLL_UI J J A I ^ULU.1 JLUJJ 41 ^ I j i l j-uL«_a . ^ i . . . AoUJI J I U I . j j j J I U L S A . ^ J I J I I < A I C L J A V I A J U J I I OLIASJ J- I j i l a J i l U t i j J i j o j ' j i J l i j I a A A J J ^ j ' .^AiUj o l j j i j l l j l VI J j l j K i l l o U l j a . V I / ^ U V I j c iLxfcix o U j U o p. Ifc I 'fc"! aJ^A^ ( 3 J ^ L.fljc n i l j i Jjl-fc i l l 4 1.^flla J L A A J LU , c i U j i i l JAtfah ^ . OLJASJ f- l j j l r lllV o i U j l l j o 4 arti ft OJJ-^ J i l l . i j c j - i j i l j jSbJI JA JlSI A a j j j BIJVI AJjij ^ I j ^ L olj-ajJI j c SAAJ JS AU-uljj A x j i l U I i i j j i J I i,_ilj •%1 j l j S x j 4ll i i U S J I j i j V I 3Es Jl o l -ilU.r. ft tf ja.1 J c iJLill aJi j S j j j J l j U L jJLui L^ Ifl-i S j U l I I ajj J i l ' o U j i i l j u LajaC I t f j i V I 4 j i jAfllj ^jujjLiil (Jt a i l j J J V I J J U JU^-AS J J L U I J ) j a l j i U . i l j S x j j > oLLUI ^yLx-aJI JjJaJll I 4J AiiUI J J V I AjjiJ (JUJJJJ'G j J UUV) i^J^ij Qc i J l J j 4 j x . j U j l IJJXJBUJII J l Au.ljJI A U IflJ Ja.JJ V JDI o U j U l j OiUjuJJ 4A.,.Jll j S J j . 4JAJJJI J t w J U V I . ^ j U J I ffcljUUl £e^?Ul J l i i L J i V L . A U c ,j.*«jl J c , JI . ...Vlj , f iIKlll 4_Jc j i U U 1 fljf ju_fcjUI I '.'.^ 1 -jl fl tf -aj ... i i L a j l j ^ L l l V I o L j b i A - l i l Jba^_o JA JS J I ( f j L U I—>iU o u - 1 AJAJJJI JU oLxiULI jl AaUI CjbjiJI JJAJ) ftjj-Ajll I U J L I I I J tf- • f-1' ^ I j j J-ix < A U 1 ^ A I J J U iUlil 4 ii.iilL LflJ ijJjJLJjl ajj aiUI SjjSjll »JJIA JU j i oLjjt.rttl (IJ-ALUIJ . JJLUI liij jl jSJI QAJ . ijtiSJIoVUjUAo • SAKti ^^t^Ui 4AI>J JJ( ^L^auAall r^LSlVI Jxljc J i j A j j a j i j JlJI r U V o l j A J J c J i U LA ajtc ^ ) •rJ-.Ut^..:ill,|.flMI O L A J U I J-IJ-C J l ( j L J U ^ V ) , jLilV) . j l j i V l ) i J l i l ) O I A A J J I d i j J J S J b S j U j < j l j i l l j L U l olAA.j^j-ft.m-0 ( o U j i j j l j l a o V U I j a jUS J C O L L U J ^ ^ J L U I JJIAIII J J U I ^ J j j - t "-• ifcii a j i j tf i l l Jj-uiVI i j j ^ i U I ijLlxJ BIJVI AJjiil Jj-iii'JL OIJAJ ijLiS j u L i ajJflUI a-flllLU jjuJjjJ j i j S j j j j L l JA JS jA-ol S j j L U I O U L U I J U J l AfcAlllI , j u b i aJJJ I o U j i - B J l o i U j I \^VA jfcU Sjijt.tiiii i U u S u A ^ j j V i A U i l j ^ u i J i j j " j i j S i i J U J I A - I - J U L J A A J J I O L A J U L I 4 1 ..-,1 (j'-Lj-i i j j " Cy ^J-^jll diJ j c jSjjj I f. jUj-i / o L a . j U I = AJALUVLJ Lfl-ijjju A I J U S J U J i - o j i l U I jjUl : o L L U I JJJUJUI J J a U l " a j j U I 4j;VLU J \^w^ I I i i tf fl •1° -•* •••'• I jii ajJ I bl ' i l l -~ 1Y\ ,j-a . v<j.^iiiv'JJaJiJAAj(\i*io - J l j jjj-jj-u. \^VA) ^J-JJII^USJI OiUjJI j l S b l j l UaLuJI ( J ^ U . J J L i j L u U I i U c JtJ-ualj . o i U J I • iS-^J G.->U-J iS-^J Jij* JLA LflJfljjJa O A A J j i i i j i U l O L A J U - J ) a-U-0 j l LxS i W V - W -fcO QA J S i o U . > i ) j o i U J I J A I J A OJLS l j l U i J U J i i L i S _>uLjil ^ j U V l l j i aJ -^ 1 I i i j U S J U J < J - U I j U a l J I J - A 1 alt J J j j 4-ialljVI J t i_rl.ii-> IflJiU j x ,J-aj tf '-. j ' - " J U i j L i SJAIJ J S A J V J J I J O U J U I J O i U j I U l l i - a j a J J U I (fcUl j l l U i l J I 4ll iaAiUj a j j j u i l o U j i f t J l iiii.'JLj SjjULI o i U J l ^AA JJjJa j C . tf' ~ - • o U j i x j l o i U j x J l ^ J j j a l < U A U V I JaijC JLfcAl J l j J - l l j a j i . Aua-UiVI J l j U i b j i c jSJj J t o U L U I ^ f t J I J J L U I U L A J a j i l u u AUJ u l j tfj-^-l A f l j a j u u l i i l b l I ^LjiVI J A I J C * • - -^ A-Ui tf JJI 4 1 a,LjlV I J H I 1 AA ifJ^J O L J J L J J I tf fl -.. IJ 1 j i c I ij "' '11 ll-i Cu-jJ J a j i j S I j tf . ••-'. H J j i J i ijA.Ui! . ^ L U I J AILUI I ^ A L H I U J J U JJal j l j _ ^ . j-JfcVI^LUI J c : ^ j . a i U I S j j - S J l I : Jlo ^ U i U tf j i V I i j j J i J I ^JJ (jl • o ! j A . j l l ^,fl!"iU j c f T j i l j J l S j j - i l ! o L a » j U l j O i b f c j l f J l oVLJl AJUJLJ ijj«Jll AJUSJI ^_,1-UA J LjSxj i^jjUVI I J i f . \ A \ .III ^jjJa J i I L i i tr^^?""" ^ j i A i i J lii 4jJUi cixil o L i U l iULSJl S j i U Q a c l p-fli J l J j - - - a j J l j < A - ^ - U I J J a J L^-ui j u j l j Aic . j f j i / l j L i l l aJ-aj AjLiS U J U J A ) J . C i c j x j a - x J . - i i V ( J j * o j J I l j i j u A j j L i x J-fluc J - A V I U i a l l o L L U J jj_«-o_aJI , J J a U I u j U l , J U J J J I SAcLiJi (• LJJI t f J J j U ^ ' i j ^ ""^Li I J A I J J J ' i c j A . - ^ a J J A A J . 4 iMiilI J j J a J I - J j U I j i . ^ j U V I t ^ j i l ftA-aj t f ' j o J c l ^ L U j l j i J I j L i j I a J - a j J j - a — J aJ-C J c Ajc 4JLJM1J a j j * ^ j aj-fc "fci.^LJ t f JJI i - j j U V I j A j 4-i-ujJ) JjJaJ O J J I ^tuj U I ^ A.JC (fcjil J J I AiLiSJI o L L u U A J J U L 4 i L i S A A C . AiLiSJI ,.,l -..> I JJ j ' J=A.ibj i J J U ' I J I ^ ^ U i JAj-a J a I j J I , j U A j i l u u • '--^ U 1 J j - j J U ajfljjA 4-uLujaJl o U L U l ftji t U ° iS-)^ J ^ LP f J + U J c Axj-«J w j U V I (JJj j l J l jfcAjj ( J ) j j o L a . j i A j o i U j - o a.fljuj i i j L i i l aJJj.i J l l j i j i J l j L i j I o l j a . j A)A=J j i A I A J U i l J c S j j i i l a j c jJc < l U I jflJj , Ja-lj r j i a Ai..Jj J A I J J i j x i i w J i j j L U J t J A I J - C jfcjJ Jj_aAJ I j j i l j o L a j J j I j o i U J I J A I J - C J L U A I , j l - OiUj-o Sjaj J i o L a j i i ' j / O i U J ' Jx'jc AAO^J i U " J c o L l U I l U j l a J ( J j J U ^ I j J a l j i l - u l (JJjJa j C j O L A J U I J oiUJt SJJAAJ O L A J U I J I O i U j I (J-t A J j i l I—tAj J l j J x . < 4Ju-a-o o U j i d . j l j i J ' JLiJi O I J A J J •UJJ.JJI AJUSJI ^ U l I_ILUIA a j J J j ^ u - k o j l l j I b j ^ u j J j L I I S X J V ^ L J I'-.Lfcj Lo S j U I j i j I i l u a i l o . SjljiU iixiiilLj U o i V I i j l c J i a j L J I o U j U l j j S l b Sjtcj tsjj-"i 0 J l •:J.rtj (i) J J - J U U I LftI J JfliJlxVI tf J-a-l Jv« j L j c j *-j_aa. J l <-i.i.JL AjLiSJI ^ J U J S J J A U ) O L U U I-AAAJI tJjiAJJJ j l JA J l l JA^J A j i t f l l n L i A j J j i L j a l j - U U l t>:;jL ( j c i - a j U l j o (jyL-a l ^ j C ^ J i - o A i l l tfjlj-u-o i j U e i i a , J a U i l l A J I ^ U I i c j A A J t LflLoulJ J J l J I J A I ! j l i j l O I A A J j i (WJ) J I tj j - U I j l JAJ i i l L U J J t ijLiS S j L j j i i i x l i l c i L L U I j a J i S J i V l o l j A j J I JJJAS LJSXJ j U ( j U t J I oLi-iJ J l jUJL < j l S I jUSj-x ^Ij-il-Mjl J i j a j c J i V l olj-AjJI J c I j l j U j - J I L^ISAJ AIJIJVI S J + A V I j l O I A ^ J J I jJiJlj j l J j ( V ) J U l U I JA J c l J^^J-AU (i) J U I U I i ^ U i l AJUS a j L j J AojiU/ O U J / J I - U V / i_ya*-i J i L U I ( i i LJ A A I I J < AiliS j i i j A U A L J I j l S V f J , ( ^ ) ^ J J j U l ^ I m l II, o l j I f t n i . i V I J l ^ U l Ofl 5 -fc J l J I j l j - i J I j L i J l o l j - a J J l ^ j A j J L i J J j j Sj-a.jJl o l j L i J l u . 1 alAil—ul KA 4-»ji)) (fjj-.uA ^ j u j j •-•^? - j i ftii Juli—Zl J t o i L S I j l U .-1 1 I flj j j j j j _ o i I jSjfcj , o L U . J I J U B j _ i ^ J J S j l "in,a U f l j i a U - A j i c I^^IAA L J Q . I . J c-L^'J! J t j l i U i - a . j l j i S l l I J Ji! Oa-J-ual J U j o i L i J I J A I J C J U o O ^ l = , _ ^ AjLiS J i V l o l j ^ j l l ( J X A J I I 0 'rt< 1 fc^ ._u J S J C ^->jii"i j i c J U I j U i j i j t A i J j i Sjji.<aj ( ^ J I B lja.VI j J , U J . o U j i i l I J X I J A I < J J . J J L <ajl-a J J C S J A J J I J t y i J j l j j - a ^ J A J i J j U o i L i j i l j O L A J U L I J A I J C J A C j l j LaJSi . ^ J j x J J A I J Lfl irfirvi L-iaj 4 fllli a I _ J U J J A J J i A A j f J l j j J J J A U I . U i j i ) I J i jJjialJ a J l i l l , AiLiSJI . ^^A1 , iAAljll AUjAa) ijLjfc.ljil Ai^JjiA OajlSl AiljJI J J J a j y t ijAA-J—il J j a . O - I J A I J l J I o U l j j i ) J j l j J I J A J I j ! Au-uJlL JJ rjjSj f tfljl LeS o f j j l j K J t l j j j tfl f - U f L^lSij i5jilill U m bujj I iij JJl aii r LiJ ASJJ ALJI ^ QUI J oLLU «- yli . o L L J I . - i j j i i l Jjl-fc'l iAa.U)l o l i U a J I tf J ^ ^ J U " J i i U I 1 aLjJI p-LLiJI 4jLiS ij-jjLix) ( j j j S j J - i U j j y ^ X X jUi-j.j^UlijLSSJI (\'\'VY^|jj-i.„J (JS JJJAI j-Ji^ '^' Jij'A (jU < tfJ'Llll 1^ IJI ill JUil SjIjl J.AJ 1 IJUJIAII J J J e l j l j c A U L — i j ^ .rt j j j S l I ( ^ j A i All i t ' j J l L - i l I S j c l i f j ^ i^Ajli^l ijuAjLiil L f l j - a j i j j l oLjJL-UI J c JLi-a j j - i j : f.jJj(JI JIA-JSV i . • a j J j j U l j i J U l oLUL.JI J j L A^jaLJI S A J U I iSJxil o L L u J U ) ^ L U f JiLjfc J J j j 5J ^ -ill i S U L , ^ I j ^ l j - S j - a j J A _ A j a V l j 4_a^^UI SJIJI j J i j I ) i-Aj ^ -i . . i l l J j l j i l j AiUJiU j - l j - - : i j u j ! J J j J ! 4JUSJ! J J U J.aj, J i j . ^ ^ A o / ^ ^ A i . j j J . j u i 1^1 III ftll o U L i l j l ; J J V I o l j - l j « . ^'^Ao ^_ycLal^VI . (iiljAVI) i j j U J I i i U j I UlLSj (\) jUJil . ( O I J A V I j j j a ) i j j U J I AflUjI U J I S l (Y) ^ j u j ^ B L - H I j l J>AJ:JJ j o J U f l i Ijfljj , ( j j J . \ ' \ A \ j i U J i l j l l . (^ij^vi) laj^i jU iioji ujtsi (r) ; —'.II J J V I . t J j i l l J j - i J J j J A C ( j u U l J l ftj-ii JSJI BljiU A A I J . {ilAxVI j U J A ) i i j U J l j ^ i i U j l U J l S l . (JjLiJI j j j J I JjLiA J . (i^lj^Vl) ^,K=-^iII J U I ) j ^ U j j V t (j^A-^ JSJ A^UJl jfcUVl -. B I J V I O I j - l j - a . N^AY" J ^ L A J J ^ - V I j a V l j i ^ i - U l a j I j i (£) (o) {\) . (v^lj^VI j j £ j . ) j ^ ^ - « J ^ ^ L j > L i J ( f . L V I (V) . .VjJI L ^ j j j U l ^ l j J I (A) . ^LuUJijuiUloVKji/ AjLiS (jiiLiJJ a j i X u i j ASJJL j.fl-i o L L U J ^ t n ^11 J J A I J I a j c L J . \ , o L a j - i l l . O i L i J l J A I J - C Qa JJJ-Jl f - U l J i J I o V U I . L i i JAIJ J x b J o L a j i i l j l o i U J I i J t JJxaJ J c e j j i J I oVlill UVl 4/ja. ojUi tf JJ' oLLU j ^ l JJU' ^jL^I ji . oVLaJ.1 j o J J U I J j J o a l Lfl-ijjju a j J J I j ) iJSJI AiLiSII j o Js ^ L l l .-jLu-A J i bl a J i l u i l Jfl I AiLiSJI I—iijJU aJJ I A I J A U I O H JJJJ ^^^JL-aUl Jjl-fc i l l <j ..JILJ (juilLI JUJI j J •-—""• LflJjjaJ J j J i l j ) AiiiiJI AjLiSJlj (culiJl j j U I J i o L a j i i t j j j JLao.1 A-L^Ji U L j l j - i l l J b J l S A A J ! I j j j i l AJ i i U l JLo-al JA 'i.L^i^L^j.a NV J l j a . j l g-JLUI O j f l - t ' j J A I J C jfcUl j l j j ) J A J U J S : J ' j U f J n j < o i U J ' j j j J L a a l iiLflSJI J a U j I JAULA t5jl...i-a iaJ-jjj-0 j J j j i j . A j i i J I ioLflSJI jfcAC IAJ-U! J t j l U ASJJ LLA XAA AiLi-S aj-c o j - j s l J l l J J A ..J tf .•••'-ll. ^ b . , - V l tf J ^ l J i o b b U I (jJL-.uUl J J ! - . "ill j l A.SJ1 j a j l . "/lY J ! j ^ JjLu Ixj 1flIjUoj t-iJlSl ( j o j i j j l jSxj obuj-ijll j l . u i JJ.V U j 1 ijLiSJI JJaJ J AJSJI AiiSJI J U A I QA -/.\XJ\ J I A U U L j i i j j l J I JS J Lfl-olj-ij-u,l j S x j U l AJ. I. J J J 1 jxijlll 4} j j < i ,.. iiUj-U L U J ' ftjfl_aV' iia-uljj u j j U V f l i i j J j i l j l i j - U l j j J o f l j l J ' j - a i-iJlSaJI J j c A-aaLiJ! ULlJI JiJ J J J U I j i j ) aJiA ^ U i J A J - . 1 1 j j c t f j - ^ J'^ ..UJ J J j J j l u . 1 tf•'- i i D l j A i - c j U j i ij_«JL ^ L A J V J jiVI S j L j J j A J J K J I J i aJjA-o Sjj-fcAi J j j i l J j - u iiLijD UUll Sjfl-aVI ^j-uajl u u AJJLJJJ LJJ B IJVI AJLAIJA tf J l j ' O i l i j i U Aii-AA ( \ j - l ^ L i S j L x j a l ^ L ^ J j l o l j A j l l J j j J I ijLijiJ J : - V I jLfl_Ji jfcLfl j i j < y j U V I l i i j J j i a l l Jfl-aJI JA ijUSil CJAJ...) AXXALI AJISSJI JLa^l j x / Y V j i Augjj a j j j j pjiL-uj a U J i U a j J J J i j o L L U I i-flJJi J j l -fc'i j c ._iLl.S JIJ-CLJ J A J J L [Wj' . Y..\ d.'e.K -flfl JljjLiI J J J L U < x a l j i l 4j'^ jift J i-jjUVI r U j l j l iA-oUl AjUSJI JJl J i S j U U a J j J i l o J j j Y<\ji tffc---.ll U i l l l ajj J A . J j l j l l IJAJSJ J I U J - ^ O U J U I J - i i l j l isA^J UJLSiJI JL-<^I J f i J l j - ^ j l U j ^ j j I J i j . AjLiSJI ^ A J . J C I I I'll aj-fl-^VI J j l Jl " j l t f J J j - U I j o 4 j U I j l j 1 i_jjUVI JA-C J J A J J L i l l l Oj-flJSl j i j , AiLiSlI aJjLj U.rtTi J j J J l 4ja.jj (/"^ 1) u s < BIJVI OUAIJ-O J 4 i r t flLHo J j l j c j j A - j i j 4 ^ " I - ' . . . I a j j l j l o A J I J C j j i i a j J A - u i V ^ j U V i l i i ^jjjjLj i i u i i L^j'jji ijtijU S J J J U I i i j L j J I RJLHII j ' • L ".. 4 .--I -Ji o L u i l j J l 4-AjLj.a I • •-'I .-JAJ 4 - u j U . a ( J j J a J t f j J j . - i J ' j x 4 j ) LJ A j 4 J J L J I j_iC J j l j j u ' tf '• - • * j l i l U I . U l j l J j U l j ' -^IJVI O U L ^ I J A j j J a J Alc M j U V I IjA J c 4 _ w a U I L l j l I (j^fc*-J A - f X a l i i S - o j j l - a . J j J L - l l l I J j J - a J J A J L U i x U . ^ j i J I I j i Aajit u u I j j J 4.UIJSA)I ijLaljAl) AJjJI LoiAC '\^— • ••'! tf -'-*•• I tf.• •-.11 • j J l S J U Jjj-JI j l j U J c j J j j - U L j Jb-ajVI J - a j j o U j i J I j o J j j i iJUIIjj^VI armagan . tarim @ hacettepe. edu . tr mbkaran @ hacettepe. edu . tr. j L J - a j . A J U "^JL.^ I j x a J - a j J ) j L j I I *^JLA l j l I _JJSA i J U l A L A I J I I O ' J A J aUflJj i 4 J i l J ) o U j i l ) aJAjj • BIJVI AJjiJ L,fl."i-^3L-tA-J i l J • ( f 11*''**^** f 1^1 ^ * ^ L * ^ I yjS.a ?''.J : AIJLJJ S J j j CiLia-aJI S j t j t < ( t> (jtf^ij*..''h'i a ^ t i A U ( t ^ j U A J j - j A L A J ; A J S J :" Ailil j i J J L J L I i_JL-alj-A o U j - A - - v - o J l J j V I j f c J j U j I 4jLaljxJJ B U J J <JLa,ljll O U J A A X I J U I J J J S j l j j NY J l .-.I . ^ 1 , X",-.. I 4jL.aljlL a j i l 4jjiilfl tf j -J j c l jJi '• L j 11 4.jLaljil . -"^ i j l J l i - a j i i l aJUJIj ( ^ I S i t i l L 4j.iaU t f j i ' SAAJ ^jj—.U J l U L - i j j I-JJSXJ 4 ft\a-a _-o-uix O a J NAY I a U J •" '"• a- ASJ < 4_i_ojSJI j l c U j u J i l l SBLJ-UIJ a l j a l u i l S«-ULI 4 - L d L i l I J ^ j J q j l l 4 j ) . a l j l •-j'JSo ( J J A X J t f j l 'rt liaVI =u—_iU AJUJU A A S U I o i L S j . U U J I AjL-a.ljil OIAJ=.JJI A c L - J i S J I J J I J t j l L-aS < b u a j S J I J l j _ o V I ^ JoUlJI ab J . Atjafcljil lfla.T.<-. j j j o U J L i i l ^ j U j J J J J L U I tf.iiliflll j j - i u - j l l Cy ^ ^ .-ni'.flll j S j . i i j . f j • •^•11 tfjiVI i j L a l J I j A j i l j J J J U I j ^ j j j i l ^ U i J I LflJc j f c U j J I ^ ^ ^ V I N^N'\ aJ-aj J * ^ l j _ a 1"^ J JUU i j j j -V 1 i_fliaj_o ' i • JAC U i S i l a . U i Ala^jljj jfclj i J j J I jLualiV AJJIJVI O L X A I J I I U l S j < i j A j L i l l i J U l ftJ-AjaUl UaS 1 i - J U l A j L ^ l j i l a J-AJ J J-AIJ_O O A J U I J V ' AJJ-Sl i J j J I j ! . r t l i V 4 - J U J - J ! AJIJJJ! t f j U J L a U . a U ! 4.j»Alji! •.,i<^ J \ Y 0 a i J A C j ( j U a j i l J j u a J A J U J . UiSj-o N'V A J i l J I oUjUl . (4JL*icl ( j u j x j U j J I a ^ U U ) i j U U j j j U L a l j o 4i>..»IJJ ju-o-JiVI j u J l S i l J j j U j i , j i j u i L J I No Jl b l . J l U i ijjj-o .-i'iS ft , j . i j I .lU J c 4_j_ajSJI 4_»-a-ljil j j l L i j U \ ^ i V a U J j - J j ^ *^J«j jJjjJ J ( j L U jlJJII ( j u l j i l U a l j j J V I t f J-0 AjL-aljoj - j ' a .1 J L J I 4 IS I tl 1 U o j J I A j L a l j l l o U . j J J t ( j U o U ( j L j J I 4_»_-i.ljil J S A J i a j - a ^u-a-a. j l N^\o jfcU ^ j , iJjjJJ A J U I SJIJVI ALa^ljj A - c j - J j l l o U j I j i l j j l tf • ...I -.-1 1 J J Cl, J •-.Ul 4js.jJ j j L u A J afl ft.ia.t.ft j l J j 4_J-«-ALA j u Lfljjjxj j l l j J j l Jlj-xVI 4-»_a I J-A j a U S i l J I * J j j j U jj_wa j U ^ U I jUtjil ^ i J U l i J l l J I iUJI b l , J U L C V I oLjUaOil JAJU ^JULA L U J L J I I i x a l j i l .-ijSx j l S j i j t j ^ j j V I j U V I j , AALXII £ J I J V I •, J l x o V L a l l JA j J S J Ijlili ^ j i l J I J-JLJU o L a . j J J c L-ol , ffcjJ-iJI jfcUUI J A C L U I SJIJVI j l A J U I S j l j j i i J — o a l JA i i l L i J I i J J I U l . f Lala.VI J C J o l j j L - a l i V I . i j — . L j U l f^jLJI J t j—uS 'a a Y > • • ^ j - j U N J AftJ j j J t f J—' t f J l j .jjjLiJI J ' ' i ' "-I I j j " * • - A ' • j J u i J a U l i A j J J c i j U o U l ( J I \ A L J ) Afli vJJJjll' -lifa. \ Q A J J J J I J J j j S J - I L J X j U j J J . ."1<H 4_ULjj J c i j i J i - i a . aAcLili i a — j l o J j J j b U i i j U a j i l j-aC i a — j l a L l i Y . . • a U J i U • "f--^ ^ L J j o y.i • J l j _ a j j 11 nJ o L l J Il.ll j l La—S . o l j U N • 4ftJ ..ill 5J-A . j U i j l l JJc J L O A I • 3.lyY:...VI j c J J j j J j s j i l i j u a . l j l l ,_WSA i J i L i j _ u j l aCJ j j i V I tijJAJJI j l SjljVI AjlcLflj A J j i L i j L o - J J l ''LjM 4 j u a l j i l ."-^- Uj-flj JA J j - j j i 4 - J J L A I J i - A ^ L - i J I S j l j V I j c Jfl "i I.l ft . - j j S i l J * - a J J ( j i a j j j a l o i J i S i l LflJ A j i j U J I ifcLflJIj . i-Jj_—jJI j l tf . - .tl'."ll i I -^, I 'J I J wjlSlI i j J j i j e U J l l • A l j J I i i j I j A j U f l — a l j U l j i - a j S A i J AJUI j U j J I j c j A u a j j j i l i j J j i a j c V I I f l J j j J i J S A J V j j j l ID I J LflJc . J i S i l - I a J J A J J 4JISAX S J U J C I a l j i J - u i L j A J j J I J L J ^ J J I 4-Aa'j-a o V j x c i i l 4lS-ajVj iJjAJJ AJUI SjljVl A A A I J A j c JjUu-o . - j S i l j : J l U a U I ( J t a i l j I 4 l l a J u l ij^JJji . SjjiJI If . 4.1CjUjL I * . jjUJI * . icUUJI * . iJcUll « JjfljS . JeSjJI •.-1'-'^'^ J j l iaLaJI j j j A J i j j A ^ i S U J U J . JJj J J U A i x j i U I o U j M I j ( j l l i j J ) J l iiUJVL-i j j j l i J I £ i l j l i J j S I j j j j j l j j i j < l j l j l j l i i i A L J U I I_"•<11 < J i L i l - - u l O-o-CJ LoS I <a_aljA J S l . U L A J tf fa~ • <• - 44-aA J x J U a L j j I j J - |>jii"H 4ia—IJJ J K J ^ g j i aUxll ^ A I J I I t j L j J I <_A-alJI .jiSx ,j*.lj_jj 4JLoxl a j j - a . j i_ijSil 4 - U 1 J V tf • •••"•II- A J I J I I J J J A - U I J t t - U J j , ..jjSil o l j j - - a J J j j a J J I i j L U V L j jUUI j U x U I L o i j AJcLillj S J U I j i a-iJI J i j a i l j l i J a i U j J c J-aJUi J J I S J J U I j l . (jUj-jUVI J t ftj flll Lfl J If j l j - U l - « J '•LjlI tf ' -. I j H ,_.'.< - f - j j j j . A J A A I I ) ALLS o l j l — A S j - U j U j _ J I J S j J i «-o • ."^t I o l i i U j J j i a i j J c i ^ L i J I J l U j ^ j i j j U t l — I i U . A».a.ljLI j U o l i J l j j . < A X A I J I I j j j l U i J U l o l j j L J l . j j L U I J J L A I J I J S j - i l oLJia AJ-JJ J C i_ilSl) S j j i tf J-aj Lfl-j_JLU tf J-aj , U i - L c j ^ t l J J l U J tf JjJ j l j S x j . A c L U J I J J L L I J I . i j - c j - U j l l . , ."".S11 4. b . n I t j - a J 4 111, J L 4 j j l j ) l j A a J J A J 4 j C j i . p j i I j l LoS . jJJlU! J I i j L U V l j j j . U j ) I jjLjuJI pis J— J U Sj-cJI ofl-aj j i j AUJl J t J LSjUUJjfc L J I j U ^ l i V l j i J U I S j I j V I j a JjjJw • 3_-Jj^>fl 5 L . V . V I Q . g ^ ^ L V l . A J L A I J I j i U a . , AJ. 4 j u a l j - a 4_i U s j I I oia^ljil J - ~ •• J c j j "i i,.l J l L>* ^. , Y 1 - • • ° I' j ^ ' i ' •"'<- i J j J I i l j I j A J LflAljlJI tf JAJ iJjjJJ i J U l SJIJVI d I s l • .^fc• ..yI Lfl_oljJll tf AXJ A4AJJ A J i l J l AILJJJI J C j U j l J I j * j j J A eLLcl . iJjJI iijIjAJ J .,jlS 11 (JJj A-Lfl-Aj ^ - U j (Jjj-^LiJ jj-J—jj ' j U j - J I AJLIJI j S U . i l l ^j'iSa aLfl-Aj u l j J j ( j o U l Jjja)l j j l L i ) l JjJLflji (f JUJ j i j > ^ j j - U I . Y. . \ JJUJ \ j a L j j j J a j l i j L a l j l ' tfl-ulSx Ua.ljA J i ASLLJVU . S j l j j tfV i J t i j / ' AjLaljl' J i - U j ; A I A I J A ^ j ^ l ^ j l l ijLalJI yjSi j l -j< -11 f j i i J t f j U l J:^jijJlj Jji*JI O U J A I J J V A J U . i j j j j j L U I • * j ' j j J ' ^ ^ - i j j j tf J ' iiLiVL tfjiVI oljAj)lj • oVlSjJI , oljljjil 1 iljJI . ilAjSJI A J I ^ A I J JolSj tf J-aj • 4 j i iiiLUI ^ I S J l AJUI fllj-SJl 4 1 .iiilL. . 4 t-l.ii|l j a l j la iajSaJI \^}i^'^ J i i i ^,K . .^,11 ij.ALU) -r-l;l---'l J l AiLuVL i j A j S J I o L I .,•->)) J c j U l c V I S J U J 1 iJjJI i l j I j A j j j l irtJil J c j - a j i j 4jLa.ljll j l JaAiUj < AIJAU ' ^ I j ' j j J l j 4 ( I IJ LU. I I_^1AA O U -^fc Ij-a ^ L l j - ' - • " - • ""•I - . i j A j S J I o I j c L U I j J l l J i i SjflAVIjolSjJJI . o L L a j U l . J'jaVI i.jLhii'iSl (JAJ A1O.I"J 4jjlL2 tf j i l '—'•d-^'J ^l^Lo Sjfl.:^ l^-JJJ,V1 J U V I J I j J l i j u b JIJAVI JjjaJ .iJjAiJ AJUI j l j i l l J i i o U j U l l J c Jj-.-aUI J iLuliVI i - U U tf J-a Jj-=^ ^ - ^ - ^ oL,'t>U° LJ J J V I AJjiJ A - U J U ' j y SJIJVI . o U j i U I j U j J l i A L a j B l i j I l Ja.1 j o S j J u ^ l S l • {»riJ^ (3eJ (>• f ^ ' ^ h l - i ^ j J I yUjJI AJLAIJI U S i j . cjLLbJI ijUjJ A J U J U I . A U l i V iiS'jAj o U j i x J I Jjj-ajJI j a ^jjSil J l j I I I r t U LoS Ifl (i.i.ti,S Jii O Lil Liilj e UaaVi w i-. irt i jL<uJ J iljj,.,- ,.jSil JjiJ^J . aLfli,l S j l j l 4 j c U j SeliSj jLkAiil * J i i j L A J i SJULL^IV 4_ajiUi o i j J U i j L i i i j i iiUjVL, ijLjjfcji A o j i l U I oLqjJJI i i j j A>iIji.Ao * laLlJ tfi ijc AUjJjI £iLjl ijLaljil j j l o J c w*ajj . iJjJI IfllLo-fc'. . ijiljcVljUljiVI AjjiJ * J . a j j i l J I j aSalllj i j l i j l l o-kl ijLiS * J c CJAJ LoS J Lfljijj i i a j j j l ixa-IjAU j j u J i U I 0L4UI ^ i U I i J U . i c j U j i l U l j i V L aljlJVIj jfcLflll Sjl JI i J j i l i t f J ' * jijLJj o U J L U a t f l j c S J U L J A ^:>bVl tf J - j < - l l oVlSjJIj ^ I S i l * . J J a j i l i i A l j l l iJiSx J l i i o j S ^ I J I J A V I ffcljil*-L . iJjJI l i j l j x j jljUVl UlLiajJI VI . AJLAIJII BUSI U I I S I J J J J I J i U I j l J ! > A L j l U j tj*lj-^l : J x U u OVLA—0 aJ_c J c J j V l •"•' ' 7-'J ' j - ^ j j j .-.It-l.-.ll , SjAa-a i j j I j I ',ri I •• I Llfll iJSjA i.ijJLA JfcLfl-a < A x U I AIJIJVI i J U l oLjLalj-aU I j aj.-L"^ d i J ^ C/' AJUI ilJ(-aljll ftJJ^J jx—iJ ^ JLA o L S j - J j i . A l j J I i l j l j - a ^ j L i J I J - A I . i J j J I j x (fcCj J J j j ^ ^ 1 . i j j j l i l l j j A J ijLaljJJ i j u i L i J I O l ^ l aljlJI (N) i J j U S j j - o A J L A I J I I UJILSXJ i-ojSaJJ A J U ' f l j l S l j . . < j u j ' (YJ . iJjAJ) i S j U l o l S j J J I j l AIAJSAII 4 j i A ' j i l o U j ^ J j j i j L a l i t j J i a j J ' 4j(.^ljil J I S A a j ^ U S J U J . Ifl"i|-.itiil j c 4^JjiAJ . S JJ::kA o V L ^ ajc j a 4jjiuj Sjjfc^i j L j l i l j l c jlaLixJJ -oLkJI a j u i J l . ijLa-ljJI A u i U I :-lfl-^ll i J i l J I AJUJJI JSUi i^-ja L u a j l i - j j S l I a J - M I..J U S SjljVI BtJjLj-a ^ijlj (Ity'jij ijLAljJI . oUjUjll : ^i^iiai £ ^ l jjjiJ (o) tfjUVI oLfl-jJIj A A U I oUalUI j o JJjj 4_oLfl-A J J V Lfl-ALl-aj BIJVI A J j i l a Aaj j l . a . U A I I S j l j V I et^jL-Aj J J I J I J a l j j J V I j AIJIJVI . j l j i J I j L i j I i j Iftr,J {\ o U j j - U l j i J j J I iljlj_a J U J ^ J U j J L J i J l Jlj_aVI J l AAjJI IA-UU ^IjJVI J c iJjJJ i J U l J l j i J I A«-a.lj_o jSjJJj tf « - I J .- J ,jAya '• L j l l i _ « _ a l j l l .-i"i^ft A J i j J j J - J ' J J - U i J I . ^ j i J L i i j ijLj-oUl ol^Ui A ljll I (Y) (l) . iAjLJIiJUl 4 j L a l j i l ^Lfl-A i j j j A J J X J J J j l --lau . i J U I 4j>_^ljll j U a J .Jc 4 j A j i j - • •-' a j i i i l l i i j • 4jLajlll 4jLA,ljLI j L L i x J c tf-Jlj ftjjj-aj i i - U i o j j j L i l tfi f^aiJ J l iiLJ>VLj j U j J I J l Usulil j c t f j i ^ A o i U j i j j i L i j J I J S tJSJu iaJJjJ I j i j A u a l j i l Jjfl-aJ j i a L i i l j A i j U l J l J j V I t f j j U l a j j j i l j L j J I A A j a l J I . J ^ A jfcAiu-ujj . i j j j j - . i . iJjjiiijijjwjfcijJVijAJUiajijVi 1 j I v - . u-iilS LiA-l j j j i * " ' j - * J a i , UJI. J J Y . . Y J J - A I J — J tf,j'..-li jUjJI .-,1.1 ..,-11 I UxiLiJI a j j j L i J j , j L j ) l AjLja.lJI ^_jS.x iiaJjV . i x ^ l j j ] i j U i j l l olaxxijlllj oUSa.iUI J l i j L i V L i l j j U ALAIJII A S A J - j i . j U j J J f.jiil (fjUJI jjjijJl J l i i L i V L i . ,Al xll ciLfl-UJ A j i j i i J ' o l B l j - a V l j o U j M I j c j j j L i i j j U i j l l J l oUjla-A b J j l U S l l J—JJ I A S . A J U I O I J I J J J I J A J L A I J J I ._L;fcjji i ^ l t f j i V I S j ^ V l j AJUI S j l j j . iJLiiUjJI iJjJI . J * A I J X j k J I Cfl-aj J c A J - S U I J C j S j AJUI A J L A I J I j l ^AiUj J J J X J J 4 j j j l <jjlj_a J j l j c j CiLJUi o L j L a . l j i l J " -""'j 1tf• " ....' aVi • J J J S ^ ^ jLajVI i i j l j x ; J J X t f j ^ l j j L w x o t3:;jis ( j c J i J I i-L j J ' j 4.1—LUl I J I I S A J-J-aa. 4jLalj.aJ a U JS • • ' ^ H a j i j LaS • '"^ ^ oL-jL-alj-A j _ S j - l j j i Y . . ^ a U AJIJJ J •_I'*^ " N ^"N U J A - C ^ A j - j j b U I ^ L S i 4 j . i i . L J I j i J U I fJljiJI J c JJajJl A J . , ^ J I I JjjxjJI l i i AAl • --.^-ll tf 'ljll aLfl-il jJiJ aJC j a ACJJI t J ^ J , i-nSlI ^ U l O L A A U I j - a A J J U I C I * i n ) S J j j U I A^UiUI j l VI o t l j a - V l j j i S l ) j L i I A J J I S j l j j J I j ijLAljJJ A L - J U I i ^ J I J c . i j L a l j l l j J j i J J OJjJ j U I oUjaiLaU ijLal—JS U j L i l l aj j U I AjLaljil ^ U j_iLV A x A i l U I J l U j I l j ( j j U L j J A A J Lxji A « a U j j J j f n b j A C j 4 A J J I tfJ ^ V I UljiaiU iALLe jjjLSlJI J t j l tfjJ-=-» JJjbl J-* 4 J U I J L J o l j ! j j - a V ! (JJl juiJ J u b S J U J > J J V I O L A A I J A j c J - - ^ jl.lual ( ^ U j l ! tfJ-aJl J - n j , j U j J l J ! . j U j J I O L ^ L J A I J OLJLSJIJ J J J U I A J j j l y j l <Aaljll i_jjSn j J j l i j A i i l l j ( J l j j O I J J V I i S U i J c ,_jSil « i j - i J c j j j L i J I j tf •" - -^11 J J a j l l 4_)L -fc I j i l • 1 "^^ - • J b i U i V I J - A j l I O L A J U I j x A i j U l . i i j j i a l V I ijJJL j i j L i l l l J l l j a o L i i J i x L U J I j i l j l > LaS . i j j l l l i l l Annankam 44, p.o. Box 1119, Fin - OOIOI Helsinki : 5.iiJaJI (=iliJ*"'lj tf'ii'^M J J l i l l ^*^»ll AUjlLiJI jJljJII tf JiJlill (jUj-jJI J j - c . j j _ l _ - J I J j j - j u AJU (.JUJJ—) YoA^YYAolN • jj4ih CiJAUoiljAAjJI(JtBljj j L S j . jJajJIijL-alJI jiSxjA-aLUI ToA^YYAolYo. : ^ U : LoijijuiflA Kirjaamo @ vtv. f i , : jjjiSJVi AJJJI . iljljll J c jUjJIALflljJ,VloUUJI^j J l i a U l : Vjl WWW.VtV. f i . : oJjllV! j i j A L i j j ( j - i i i j l l 4jLa.(JI cJiSo A J i L i l — I a c j J l i-aLaJI :Uli . ( t ^ U j l i V I ) i j j j l JJJU-JJ ) Revista Espanola De Control Extemo, Tribunal De Cuentas, Fuencarral, 81, 28004, Madrid, Spain. NYA J o V l J i l j '\N11VAV.\ \MiM\X\ <JL5JJI AJjilj Sjljl o l j j l . JJAA J J J aUI A A I J I US-a J A - J , ijiAljil oU-olU j V l J;LLA J J J I (Jljj (Y . . N ^iiLiiirl) i J i l J I JjJaJ J 4-j.ajSJI ^ I j J I (_j,Aj5-QJ tfjJAo SACLJUI J l JjJJI UjflJJ • Cjjdj : ^ U ijjUaJ 4_JJLISJ JLSAJ 4_LiU AJj-al J c l.ti-il JJJI AX.L—nJ UaS ,jA-ujjll JJJAJJ Jj-oSl BJa. i-^Lixj JJJI l j i AAJJ < UjiUI oljjialll xxxxxxxxxxxxxxxxxx oUj--aj-a SJ-C AULUI 4jLjaljJJ i i j - ^ l -^ . JSJI JJj • a, hj'. ijjSjiHSjJJ i-JilJI AiUjJI JSji . . . . ' • ' dfco .< ji AJA ajij JA-jJ 4_Jc j j J U l LiS-nJ (f J l j tf • I- I 'II L.lj .All I ^j^aLJIj • -'•'^ -it ,juj-xLi j-4 ftjjj-a tf-Ui-J 4--.u-j-L.jiI OAjJa AJ.i < bLUiVI J . J 'i MM < (\^^'\ J A U J I ) " i j i j A - U i i^ajSaJi j J-Lfl-ij I 4-xijJl J i J V I 4_julj 4jJ ,_^^^xLiJI Ij-i A-L^j •-•I --. lu, —11 J J J U I bjJc J ( i i j j J I . AJLJ—VI . Ai-.jjill , AjjJalVI) iJJI ^_^Lij jj-j-olflJI l i i AiUjJI AUill 1 jLLUI - --a""^ , i j l i j l l tf'..1 : i J i i J I AiUjiJ AujxiJI ^UJI jUaill Sjljlj AJsljJil S J U U L j j l j l i l J J J I ^UliVI jfccj J l OAJ UJJJSJI 4_i I J J-ajl Lo-S I aSaUlj • OVLUAIVIJ o b j U l J • " -• 4,1-1111 IJJ 4-UJAII 4ftaj j l J t •,-•""• j i j . 4jj.lu.l I j 4A^ljil J i i J 4SJ_J^ J C I_J1S 1,1 Jflj-o J c (JJjj "tfjUl oljlj-ual" - - ifO-UI juUJI a b j ' - ' l j tf • • • • ' j " I' tf -J J (I - - I I I .-,1 A ...,-•11 i i j C i j u J j j - I -• I - -. j j J I i j i j j j l ^ J U I (jiju LSJI j i l j j j LaS , www.gao.gov . iULlJI A ^ A I J J J ijjiSJI tf j l l f^iLjVI" j J i AJAISII 4_—jjil U j i 4 j i i L - i l aj a U j i l J J J A ' jlj—oV! l j i U i j a j j "iJUajj-J I LJJAJJJSJ i j J l U SjljVI f i U I AJji—j-o JS-ii j • • L" d . a ,< . i t j j J x o 6JJ-.AJ oJjliVI u . s General Accounting Office P.O.Box 37050 Washington, DC 20013. xxxxxxxxxxxxxxxxxx jj% Lil I a LA) I a Uaii) f- j l i x tf • I j - • • • - J S i i — O Luu-iji IJ O Li)S) I SB LiS J j J JA IJSIJIA j i s t f J l J J L J J b j AL—il 4_—U J l > • ••a - JJJI j l iaajUj : JUJI j l j U l J c i U l j l l j j j i , j c Jj^xUI jSojj ^ 1 tf J J i L d i—uujjll ( J t j l i i a i U j . i U L U I A L ^ I J J J A j - U j i l l A.UU-J1I jc A J i i j j i AJUJI JJJULA" : A J i l J I AiLijjr ^LlS J c Jj_u3UI J ALJI t I j i A:.jj Luj j l J c ...USJl j S j j j . OSJJ J I Ili nil f l i j j U l j 'SJIJVI J I j j j i J I ,''- '—J I 4J UajjJ I LuAjJjS OI I 11 • • J " j OLJS aUaJj j l J i j I - -a . ^ 1 j 1 jV I j c JJjj A J i l J I AiLijJI i-Ux. J JjJ <J A U i tfi J i l j ULij-o JS (lit j j S J U ajLjLj oUjj_.jJ.I .'..I ^ .1 j a 4.L-U.J JA..kJ Oj-ij^i Lfljl ijUjJI acJ Lfl-xljil—I JSAJ i-iiUo J j i a j AJa.f. AHAI j U j l i j j j L Ifl-i j o U J J I J C J I iL-t^l 1flI o j j A . j ) l 4.julL S j i l j l x J j j L i l l l CiLjSx J c LjLlSJI J j i Uj-Ji-u-uj . i l l i tfl J i l j 4-JjU J l j a Jjiall l j i j l Q a j 4 J J.'iS.! I oujSlI J i j Jft iiuj • JUKJ] - j • -^« I IUO -1] I.- .* tf-UjSj AiLijll JSli tf , d nftl l * i ) l o b a - j ^ j i ) • j l I j l V I 4_ujiJL) ; i • •• •! S j l J j l o OjJ-fcrt 4jjij-..u-o S J J ^ J J J J - J J i a J i j - o J h i . i . j U i r t V I S j L j j J A S J C 1 afl.jlc f - i U a V I j l o l j l j j - o V I J t j a j u j l J c J j irt-fcll www.ccaf-cvi.com .- oijiiVi j c i—ujjl) |^jx U J ^ jJoLiil A U J jA OIB IjaVI r Ull—I AUS iijJLA j j - f l - a j J t J J J j J j A J -a Irt1 4 J fl iS 4_ijJUa, oVU aj « • a... ^ 'Jt" ce- n- J-JJUI J AJLAJJI jc ^iLiVI JJJLJCA ju SJJ-^JII oUljJI xxxxxxxxxxxxxxxxxx [l) . JAI , AJjlUlj a L j j l j-a JS 4jiajj.ljj ._u-jSJ I I j i j j A j i j • J j JI irt-l,flVI LLirt ftlLi *_a OIBIJAVIJ i-Mj(jUI j u l i KjL-fj i-jLlSJI a j i j JJj J I AiLuVL J c JJal i j i j I j j a . j j l -^•'.. *l ' j I (J , 4 j i l J I ijLSjII A»jLlaj jjUaJj ajj—J j b l j oLlia.iUI QA J J U I j c • a,7,S 4.JjjJV I B IJ-- • -^11 <^JII J tgjt irt 'i aV) f )jV) J j U I jJjJj Sj-ij aiL_—j 4_j-ajLij 4 - J i ) j ijxij-c Jj-aj A - I J L J A J J J I O L — L ( - J I J A J tf I j l ' oLijAll • j lyA-mx • ""^^l I I Ai AJIAJJ o U j L f t i l l S j - l i J i U i A j - i i j i V I t IJ - .-11 4-j_JJ I J J - A U I •-•'••• •- J i j . ,-.l • • « , , , .11 ijLSjll j U a J Ja. ASA.IIIJ <_4^LiJl 4_';)ii.l.» j f t .rt -iJj-a *-JA1S J J J I J-iJ) J j j l u a jJ.*.*) "I nVI^ ^ ' J ! • - • ' • ' a .1 < j-uiU Sjjlall i J i l J I (M • J J U (Y) , 4jtij)l j^uLjtx A - ^ j ( o ) . JLa-cVI J I S I J I J ^ '-J LlSJ I J c Jjj,^LaJ I jSiu j John Wiley & Sons, 605 Third Avenue, New York, Ny 10158.(212-850-6336) . J j j x l j V j j i 0 J U JJHA JJjj j i . U . U I . (^jj-U-Jl J U j - i j D , J l ^ l j f j i U I ^j-c . AxJiUI j j J xxxxxxxxxxxxxxxxxx O U L J U ) JjJ-al _ulSJ) l j i JJLAJJ . ,jiiLiJl jLU—«V) oLjJ-i..-n r I j l i l J l iiU-iVLj tf jLualiVI j U I SjLijJ i-l.—JLJ i J c U jiSVI JU—JVI AiLaljil ^ilSi ijAjLiJI AiUjJi JA Y . . N j j l j j U U . ^.-Jl it-jLualiVt J " ' l l AJEJJ j ) j S x J ii—UJI i i j i . UUaj J J I 4 I •,•! ••••II JSiflJ 4 - j l l J - — I '• * 11 Jj^n-J) ' 4-jijjiVI tljA—Jl 4JU JJJ J jaill j o urtflUj JualjlLI : _j JLijajVl j a j i I J j J ' j i l l l JjJJ-o OIJIA-OI J C International Monetary Fund, Publication Services 700 19 th Street, NW Washington DC 20431, U.S.A. Y-YIYYViY". :jjiJj Y.YIYYVY.N : ^ L i Publications @ i m f . o r g . .- jxjiSJVi JJJJI (\) ; iJLJI oUj—ajll J c jSjJ oVlix aJc AAAIJII 4-u.-i.uJAj jUj-JI J A i i i U I AJLAIJ-JJ IAJJJJH i-oSUI (Y) . JjjJ-a A A I U 4 ....JLI (V) . i j j S j i l j U : jLLUJ 4 .n.illj o i l I I.U ftll i J l j j U l i-iSUI j u i i i U I AjLaljA f.j4iA J (1) ijftjhj-ill Jlj-oVlj (o) . i J l j j U l LJUI tfjjjfl "y J i l j ULA l j i I oL—j-oj {"X) . ij-jJiVI OIJIJVI iii-uljj j l J J l l oU-alUI Jlj-il jflljJJ LxS AIILL—VI 4JJU Ojj:^* oVliil J t j <tf• - - • --II j j L j o b j iJ I Cy Jjj-J) i i j - j U V I i i i l L oL-Q-iiil j i * j jlj-unVI AlU : _. J LJJV I j a j i J IjJtiU j l / j c^Ltf>jjVlJ>b 7f • « ; a itg . ^••- - Il j ( ^ L _ — j U V tfjUl <ULalj-oJ 4_i_ijjjjjl S j j J I J j-fl-J. J (j^cj-L,j.,I S J t f L — j - u V I 4, i f t j j S j j L i - o j c f L J V I •'•.•ii —•' j l 4 . j i j I t f U i i j - l j V I 4 I ft I I S j j L - L - o J J J I j j j - i i U i j j J I I-JJJJ1II ^ J j •-- • — — "^ - 4-1—JJL • - • - ' - • t J J ' •" J J I J J I . IUO •'I I* -• ' j i u j i L a J j . LSj i J j x j oj-fl-c J J I j A J U I 4 i j U j t f U j l i V I 4 j x J ftjjLix ^ A I J J J JLacV . JJAJ^- di^U^I J c ^iLlaiUjSjjL_J.I J j _ ^ JjjII J c SjjLail A i j A : JuJI J U I ftjLjj J j i c i i U I o l j I Aua I www.idi.no : OJJJVI i S u J • "• "i. J ' - • fJI tf '• ' ' - L i j i - a j t f L u J j J j V t 4j.n 11 a j j L u a 4-jj t"ljV ... a j i l JA t J . ' U U I N o j j o JS j o BI . r t f I j V I i i U V I a U l j i J j J I I j J - . LIA J i - j j j j l ) o L i i l l jj_xJ-A A S J I I 'J-*j ( a i U l j j S U M j l ' ) A U I l j i J J A A J - J - i c a f l , J I - • X ' . i . ,. Uo.S 5 J , - f c l l l 4 S l f t l l j I j l S < n J J j l l l J a A . •'••J - J - " • ^ - A i J l j ' ( A J L - I - U J V I - tf J •••'•j all . i j j J a l V I J i U tfJ-*-UI J c Lfl »fljx t f L—jalVI <J-oJj SjjLiA --.alLI j i j j a i_,,\'iii ••• t f J l j V L S j J j L S / A J - U I J A J V I i_ajLiJI J j .?.l tf "i ..,|l ju-a—j-i-fc j . i J ) tf , ^ . -. - , ' ~ o U j i x - A j o i j l i V I ^ A j , a l i III 4 - a U o U j J j L a n - i l j j l O j l j l J c a J-c I J..ft.LIJ I j j U J J — J L ( j - l l a j l l 4-jtJi.ljLI ._ijS-a AJAJ SJJLJ. A J U ! J ^ V ! J J a ^, ft.JiV! .-JJJJIII M L J J I J J J I A . j l j l l i ^ j j j - i * i j J ) j - a j t^Li-ojjjiU 4_«JLJJI J A V I ALjia 41fti l i V I A J - U J U I J • 11 • - - • • •, I j l j j - a V l l j i J c 4.JA JJJLLLU t f J I ' ^ ^ j l I J i J ' i f !~'~"J'"VI . L-jjjiJI J U U I J '• t f L — j l i V I 4 LOJJ aj i J oLjIjjlVI j o Aljil ftjjLiAj JU-ajiU CiAjJa J i J I o b j - t J j i l J A t f l 4 _ I 1 J U ij-fl O I J C J b tf • ' ' • ' a J J LA-S t U I i A^i. I f j - u a j - a j j * "(j L A J JAJI J LflJc J l j i J i ^ j tf U j l l V I 4-1-Jl SjjLJ. A J j J I S j j J I j j - j i l . O I J J V I i S U J c S j j L i i l A J A J C . i U L I a j i j o u--aUI ljl AIAX ) j a tf ' . . . . . . . . . . { I ' \Ji ^ \ ..-.,, .. Q •Ll | : i i i j ( j j i J l l l J t JL-olVI J A j i ( ^ U j l i V ) i_ijjJjJI • " • • " - " • " a j c l , , . , J 4-Lu.ujS L x i l l A f l j i l A j A - J - J U - u j LaS J A 4.L..iJj-u J-i-xJ L . L . : . "11 ^ .'-. 1 ^ . ^ j i j U l .1 j . l i * 1 1 J L - a j V I J c j o i j L o J _ i l - U I j S x J j J t J - = . A U I l i i A j L f l J J j i 4 I tl fl U l I oL.flJrfc : JUJI j l j U l J c J j j l S J I J j j j J U j I j I idi @ idi. no IVYYYINTI^ J J j j t-UjAllL 4,5ixlil L L u i i J I 4 - - 1flU A J i j A j t , J I a.fl . . ^ * _ii J I . f i " i V I . j i V o i j j o o L t l f l L i i l J J l J a j a . j A j j j L i l J — j A-a i 4-ni^io 4 i j j i a j i U j J I S j j U l J J J j j j i J S J U I Y . . Y a U J i L i J J j K,.' t_-uj J c I—IJJAJJU AJ-flJ J j i t f ^ 4 J . 11 j ' l j J I j j L - J I t f J-^l JJ^J ' i-JJjJ-lJJ *-o a J U l J j A o l j j J I ' J • 71 o L L u S . i c L i j i l j l J iJjfA . A J L A I J I I SJJ.Irt.J J J j j A A A J I I o U j l i l l j J A J J I J J a i j ftjjjl oLiU j j J j j U i . j S x l LoJS i J j j l S J I : ^jfLiLuju^ijLj i - u j j j | l JLJA.1 L.L--. ~A\ . a j i l t f Lj-ujJiU AJU a j d l ^JUJL^M J A t f U J J J V I W I.,.^I J J j j o A U J I J.-aJL-u,j . Ja.VI i L j j i a 4-j_a_Jil AJ-JJJJJ p-oljJ Jfl»J J J i JJSI—J b j l c j J A J j l j JjjjSI j-flU J jJlij-ljJIiiUlliljj L f l j j j j 4„o^ J l g j i L i j J I N Y - j i j L i j U U l x J I S j ^ V I j j J i A j jj=fc)jA Y-\ j a J j j J J U a i l l l a l l i j V I U l . J j j l l l l i j j j fl n-^.i j;^ I j J J J c i j l i J I i i a . j l l j S j J j Y . . Y jfcb J i U j i j l j l a A u j j U l jijJ oljjJI . j l i J J I J j j j L j j l i j j - ^ 4flLift : ^gLjiUm J '^'^ V^*^ - -lal Q a ^ j j j J j J I i g i j - t - a j - e u a j x 41J-U > n i y . M n J I A J J I 4jLflJ J j l a J <JL:fc,ljil j c tf • - -lal d . . .11 j . I tf o l - a - i j i l J J J j j I j J j j j J J . J i i - L J I iiiJuo J A ^ L u j L ...11 J J I AJUI . Al—IjJI i i L J I a i i jiUaV AajiUI S j U l j / : 61 UVlutU M^ 'V^y-L«>Jl2wM> ^ 1^ * Y*»Y-Y*»\iiL AJ ^L^UUJ J,*^*J' I j j ^ L j j S 1 J J — £ A JI tf J j i l l l I iji.l-vi I 9 Lola I JjjlSI YY jj-uc K-j L J I fC Lt-ujajV I LjjS . J j — j j j l S I YV-YN 1^ J l t f J U J I j J U I ^ U l ^ l LjjjS I J j — j j j l S I YV j-j.BULfi •jtfUi : X.'Y^U ^ ' •"'•'. l l j J a - o J J j - 1 J J b J IJ / L j l j l l f L a i a V I LfL—jjjiU jjujU V J J L J J I I j^LflJjS uJ=wi -Jttytf (JUA U I tf U J J J V I JAJJA l^^Jj ' jS—JA JJU j—iiC ^ I nftI — I ' 4 S j j j - J I S OAJ i ( ^ U J J V I / S J J U I I ajVI VN - YV LUJAJI I 1,1.lfl Jjjjl \ Y - A Uttttt Jjl—11 J L J I j x l j i l j i ; U j V l/t^ U j j j i U LuljS 1 j u u J I tf J UaJjIS j J j j NY-N. i_j5{jAAlLjUj_A]ijAU tf 1U;11 ^1 .x,r I S J C L U iijjJaSj Ax—UJIj i J U l i j L i j i ) LLJI ajfl-a.iU A J j J I i J i U J o V b U V I AiaJiljl—I a c J (JajJI ^ L l j J I l i i j J J ajj J L U I i j L - l j ) l i,lA=fcVI tfl- -11 L U U I oVLill j a - ^ J l l U j — J . ^ j j c I j A J j l j i . J j - - J j JoUiJ J c ij-L-UJIj i J U l i j U j U UUJI Sjfl-a.iLJ AJjJI . tf JUilJ' ^ . . U l i .-.Iri -"".-.ij <AAj-ajJ! o L u - U l j o l j A J j i l J l a J L U I A«_—ljll i^iA-JiVI djlAa,Vljij-—LUIj i J U l i j U j U L U I SjflAiU A J j J I I i J L - J i l o U j i x A J c J j — lij I aJliVI L ^ j i l j J I t f j - ^ ^ l ij'ifljl oULjila-VljajjiSJl i j j j j U l o l j j J I ^I^IJJI j l S l I ijjjj^a-o i-^x-u j S x j V j . <jfi,ilal J-aC 4 c J A A A JSJ a L J ' ( j ' j . a L J - o j ' ' - 1 " - ' •.- I/-- -' ' f- ' • -I - '- Z " t y ••
Similar documents
ajfaiiaMi
AJ^AIJ-X S-jjA-a (jx—a Ciba^Uia^ ^ J o j l l
J-a-c J c J j - j i j JJ fr^jj-Ul I j J i j U j S a J I
< 1 n nil S j l j j j J • 'N *-•'"
^^x-*Ji j. JJ. J J "jj4**,j-jij jjJ Is " `osji IJ J
Jjt j b — i L J J I J O J -13 b j J Jai J j y aj J j l J j y - J — a * J I L J O I (jl jjJ bjr^ I oj-k ai j - i — J JJJ - J ~ ^ j j l — j l j L j j - i j j L j A j joji j l c j - j j L t . - j - f ...
More information