types of government expenditure control

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Some countries PFM systems explicitly recognize all or most of the above stages and track them through a budgetary accounting system, while others formally track only a few of them.16 For example, the Spanish and Portuguese-speaking countries track all seven stages and the Francophone countries track at least six stages (the reservation stage or engagement budgtaire is also sometimes tracked). Expenditures authorized through standing/ permanent legislations are forecast and included in the budget documents. Commitment control is not comprehensive, i.e., it focuses only on commitments likely to materialize during the year. . Countries of the former Soviet Union (FSU) have tended to retain centralized treasury departments to control and process government payments, while controls at the commitment, verification and payment order stages remain with the line ministries/agencies. This may lead to potential arrears. Nonetheless, recent theoretical and empirical evidence supports a mixed relationship between these variables. While providing examples of expenditure control practices from more than 32 countries, the paper points out that more than two-thirds of the 85 low and middle income countries covered by the publicly available Public Expenditure and Financial Accountability (PEFA) assessments have weak systems of expenditure control that are also associated with higher levels of expenditure arrears and a lack of budget credibility. In fact, excessive duplication of controls is a common disease in many countries, particularly in Francophone Africa, which not only results in ineffciency in executing expenditure but also leads to rent seeking by officials who intervene at different stages of the expenditure transaction. To provide accountability, the budget proposals should be sub-divided by entity/purpose. France, following the introduction of a new organic budget law in 2001, overhauled the budget execution system by decentralizing it somewhat toward line ministries. Shorter check validity period to minimize check float; monitoring of check floats and delay in electronic transfers. Check float has two dimensions: (i) check float time; and (ii) check float amount. Authorized purpose of the expenditure. In any case, understanding the seven key stages of the expenditure cycle and associated control systems is also important to effectively design and implement an FMIS. The main objective of the government as a purchaser is to obtain high-quality goods and services at a competitive price. A Diagnostic Framework to Assess the Capacity of a Government's Financial Management Information System as a Budget Management Tool, Rwanda Nutrition Expenditure and Institutional Review 2020. When it increases, aggregate demand increases, and we expect the economy to grow higher. Some types of budget appropriationsdebt service, for examplemay not be subject to a strict spending limit and may be revised according to developments in interest rates and exchange rates. Large delay between verification (recognition of liability) and payment order (arrears, etc). Delivery date is captured and time lag between delivery and verification monitored. When sequestering appropriations, ongoing commitments should be taken into account. The expenditure cycle and associated controls in Lusophone African countries34 are quite similar to the control framework in Francophone systems, but there are a few key differences. Lienert, I., and F. Sarraf, 2001, Systemic Weaknesses of Budget Management in Anglophone Africa, Working Paper WP/01/211, (Washington: International Monetary Fund). Whereas, in Francophone systems, the financial control officer is employed by the Budget Office, in Lusophone systems the payment-authorizing officer is employed by the Accounting Office. Verification (or certification). Several Francophone African countries are taking measures recently to reduce the complementary period to one month. For example, in France, autorisation dengagement authorizes commitment for an investment operation that may entail payments over a multi-year period, while crdit de paiement limits the actual payments during the budget year subject to the overall limit under the respective autorisation dengagement (see Box 3). Funds/cash not available in government bank accounts to implement the payment order. The key questions to be asked are: (i) whether all the key stages of the expenditure cycle and associated business rules and processes have been clearly defined; and (ii) whether the required controls at each stage have been clearly specified and consistently applied. They are at least issued on a quarterly basis or, preferably, for the full year divided into quarterly tranches. For example in Austria, as highlighted by external audit a few years ago, there were instances of either delayed or no recording of commitments until their respective payments materialized. For example, there could be standing legislation for entitlement programs,7 servicing of debt, or payment of subscriptions to international organizations, which provides permanent legal authority to incur such expenditure subject to meeting specified parameters or criteria. Identifying gaps and weaknesses in expenditure control in a particular country requires a systematic review of the integrity of the expenditure cycle, looking at: Definition/specification of key stages of the expenditure cycle, including the control criteria. PFM Traditions Influencing the Expenditure Control Framework, Tradition in the former Soviet Union countries, V. Identifying Weaknesses in the Expenditure Control Systems, Weaknesses of different expenditure control systems, Diagnosing weaknesses in a particular country, Specific measures to address expenditure control weaknesses, Monitoring reform progress and managing the change, http://www.issai.org/media/13329/intosai_gov_9100_e.pdf, Prevention and Management of Government Arrears, Conceptual Design: A Critical Element of a Successful Government Financial Management Information System Project, Implementing Accrual Accounting in the Public Sector, Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries, Liberia: Public Expenditure and Financial Accountability (PEFA) Assessment, Republic of Mozambique: Technical Assistance Report on Regaining Control Over Budget Execution, 19 A Comparison Between Two Public Expenditure Management Systems in Africa, North Macedonia: Technical Assistance Report - Public Expenditure and Financial Accountability Performance Assessment, Republic of Mozambique: Strategy for Restoring the Expenditure Chain and Improving Financial Programming, Mauritius: Public Expenditure and Financial Accountability (PEFA) Assessment, Niger: Public Expenditure and Financial Accountability (PEFA) Assessment, Public Financial Management Systems - Indonesia: Key Elements from a Financial Management Perspective, Governance Brief No. Francophone and Lusophone. However, even in such cases and in line with the principles of budget comprehensiveness, transparency, and accountability, such expenditures should be included in the budget documentation, and subjected to the same regularity controls discussed in Section III (see Table 1). These expenditure limits may not be strict limits for all types of expenditure. The payment stage, however, is executed by a separate centralized agency (with regional branches)called cash offices in Germany and the Federal Accounting Agency in Austriawhich processes and keeps records of all payments and is in charge of accounting and preparation of financial reports. In most cases, funds can be moved quite freely between sub-programs and items within the year. This principle of separation of responsibility means that no single individual or agency controls all stages of an expenditure transaction.29 The system has also a number of potential redundancies, e.g., the control of regularity is applied both by financial controllers and public accountants. The issuance of payment orders and checks may be decentralizedwith spending ministries carrying out these tasks and reporting back to the centeror centralized in a treasury department, typically called the accountant general's department within the ministry of finance, which acts both as paymaster and prepares the final accounts of the government. This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized approaches in application of those controls. Table 4 lists the typical problems that may arise at different stages of the expenditure cycle. : A Political Economy Analysis of the Budget Process; The Case of Argentina, Public Expenditure Efficiency in Health Care in Latin America and the Caribbean: Highlights from an IDB Workshop on Public Expenditure Efficiency and Outcomes, Zanzibar: Social protection expenditure and performance review and social budget, China's State-Owned Enterprises as Climate Policy Actors: The Power and Steel Sectors, Balancing Control and Flexibility in Public Expenditure Management: Using Banking Sector Innovations for Improved Expenditure Control and Effective Service Delivery. A distinguishing feature of a governments budget, unlike the budget of a typical business entity, is that it is funded primarily via compulsory taxation of citizens and authorized via an act of Parliament. Overdue liabilities/payables as a percentage of the value of total payment orders issued; PEFA PI-21.2; and PI-25.3. In both centralized and decentralized systems, there should be regular bank reconciliation of transactions27 and reporting of expenditure against authorized allocations by spending agencies. Key strengths: separation of responsibility for key control tasks; tracking key stages of expenditure cycle; and centralized repository of expenditure data; Key challenges: frequent and redundant controls make the expenditure process slow (and encourage proliferation of special procedures); interference by central agencies may undermine responsibilities of line managers; and possible manipulation of the complementary period. This approach comprised two main components: (i) a set of core financial and performance management competencies (called the hurdles) to be met by each line agency to qualify for delegation of financial management and control; and (ii) semi-contractual arrangements between the Bureau of the Budget and line agencies formally linking the reduction in central control to the achievement of the specified competencies. This control can also apply to the wages/personnel expenditure in the sense that a designated official (e.g., the head of the division/department) certifies that the respective staff have performed their duty during the time period for which wages are to be paid. The paper also examines the influence of different administrative traditions on types of expenditure controls, including the authority and responsibility of various institutional actors. Decentralized frameworks have the advantage of: (i) aligning expenditure decision making with the spending priorities of line agencies; (ii) minimizing/eliminating redundant controls which in turn improves the efficiency and speed of expenditure execution; and (iii) making each line agency directly accountable for its spending programs. It may also have a role in appropriation and commitment controls through its representatives posted in spending agencies (as in Francophone systems). At the same time, centralization has the disadvantage of: (i) undermining spending responsibilities of managers in line agencies in the day-to-day management of line ministries/agencies budgets; (iii) inefficient decision-making (including superimposed prioritization) and rigid controls by the ministry of finance when it lacks the detailed information on the spending requirements of agencies;26 and (iv) presenting opportunities for rent seeking by officials implementing multiple and cumbersome controls. Items of government expenditureItems of government expenditure Functional classification Government expenditures can be classified by the type of service that they provide: Ed tiEducation Health Social Security, Social Insurance and Assistance Defense Foreign Affairs Others: Energy & Natural Resour ces; Transportation . There are two ways of securing such 'economy' in government expenditure: (1) The annual budget of toe central government must lay down the amount to be spent for particular purposes and the government servants or departments should not be permitted to spend in excess of the budgetary allocations. The amount should be correctly calculated and there should be no hidden expenses. International Monetary Fund Copyright 2010-2021. Ensures that expenditure commitments by spending units are fully in line with the expenditure limits and the released spending authority. The key reforms include development of expenditure plans by line agencies and submission of these plans to the ministry of finance for decision on apportionment, and preparation of reliable cash flow forecasts to serve as the basis for apportionment. Expenditures. Lack of a credible expenditure authorization/appropriation framework, including cost underestimation by spending agencies. As these countries transitioned to market-based economies in the 1990s and early 2000s, and steps were taken to establish independent central banks, separate monetary policy from management of government liquidity, and reduce fiscal dominance over the banking sector, it was obvious that corresponding changes had to be made in the fiscal institutions responsible for budget execution and control. In general, relatively advanced countries have moved further in the direction of devolving their expenditure control systems than developing countries, but this is not true in all countries. Options for strengthening the expenditure control framework. This objective is achieved by appropriations. For example, the commitment stage of the expenditure cycle has received a lot of attention of late, but addressing issues just at the commitment stage may not result in a robust expenditure control framework (and prevention of expenditure arrears) as evidenced in several countries. They are also reconciled with bank statements. Reforming Budget Systems A Practical Guide, United States Agency for International Development (USAID), Prevention and Management of Government Expenditure Arrears, Review of Financial Management in Government, (, ). This is mainly prevalent in Austria, Germany, and partially in some neighboring countries. 1. The budget should be implemented as formulated and authorized with as little deviation as possible, but there should be room to adjust to changing circumstances (e.g., genuinely unexpected events) by modifying the budget as necessary during the year. Issuance of payment orders is integrated with a well established cash plan that is updated regularly with inputs from spending and revenue agencies. In case of relatively simple requirements, a spreadsheet-based application may suffice. Reforms could usefully be implemented in phases as follows: In the first phase, the focus should be on establishing basic control functions such as centralized control of apportionments and simplified/streamlined but effective controls42 at other stages of the expenditure cycle, particularly commitment control backed by cash planning43 linked to timely release of funds to spending agencies. Weaknesses at one stage of the expenditure control cycle can undermine the integrity and credibility of the system as a whole. the use of taxes, government spending, and government transfers to stabilize an economy; the word . Allen, R., and D. Radev, 2009, Extrabudgetary Funds, Technical Notes and Manuals (Washington: International Monetary Fund). The allocation of responsibility to various actors in the exercise of expenditure controls is heavily influenced by their respective administrative traditions of PFM and level of development. Mariance analysis is the budgeting review technique universally applied for analyzing budgeting estimates. Key strengths: line agencies directly accountable for the use/control of their appropriations; and no complementary period. The key questions to be asked are: (i) whether there are clear laws and financial regulations regarding the controls and the authority and responsibility of relevant actors who should apply them; and (ii) whether the relevant actors understand and apply them in practice. Pattanayak, S., and I. Fainboim, 2011, Treasury Single Account: An Essential Tool for Government Cash Management, Technical Notes and Manuals (Washington: International Monetary Fund). The cash plans should be prepared in conformity with budget authorization and systematically take account of ongoing commitments. Assets and liabilities of the government are increased and recorded in the books, if an accrual accounting system is established. Although the governmental budget is primarily concerned with fiscal policy (defining what resources it will raise and what it will spend), the government also has a number of tools that it can use to affect the economy through monetary control. the responsibilities of the relevant actors in enforcing these controls. Inordinate delay in issuance of spending authority to line agencies. Authorized purpose of the expenditure. How Do Treasury Systems Operate in sub-Saharan Francophone Africa? *The PEFA indicators are based on the new PEFA 2016 framework. The expenditure cycle and associated controls in Francophone African countries derive largely from the French system as it existed prior to 1960s in the French provincial governments (prfectures).30 However, many Francophone African countries not only intensified the centralization of controls in the late 1990s,31 but the minister of finance also became the single and principal payment-authorizing officer (Ordonnateur principal unique).32 The responsibility for financial control is typically centralized in the ministry of finance, with its staff out-posted in the line ministries/spending agencies. When several departments in the ministry of finance and other agencies are involved in the supervision of the expenditure cycle, clear business process rules delineating the respective functions of each are required. multi-year limits for certain types of expenditure (e.g., autorisation d'engagement: for multi-year investment projects in Francesee Box 3). Mainly commitment, verification, payment order and payment stages, but also at other stages. Verification. On the sectoral side, growth in public administration, defence and other services decelerated to a two-year low of 2.0 percent YoY in Q3 versus 5.6 . The three main types of government expenditure include public services, transfer payments, and debt interest. Payment. What are the main areas of expenditure for local government? In the British Commonwealth system, there is no complementary period, and at the beginning of a new fiscal year, in principle, no cash transactions pertaining to the previous years budget should take place. Any part of that cost unpaid at the end of the period is a liability. A unit of government, typically a line ministry, department or agency, is assigned the responsibility to ensure that the appropriated resources are spent as intended within the authorized limits. Reports from the central bank, based on bank payments data classified by bank code (a compressed form of the budget/accounts classification) provided the only basis for in-year control of budget implementation. Key challenges: large variations in effectiveness of controls; and reconciling accrual-based data at line agencies with cash-based data at the treasury. International Organization of Supreme Audit Institutions (INTOSAI), Guidelines for Internal Control in the Public Sector, Conceptual Design: A Critical Element of a Government Financial Management Information System Project, Accrual Budgeting; Opportunities and Challenges, Role of the Legislature in the Budget Process, A Comparison Between Two Public Expenditure Management Systems in Africa, Systemic Weaknesses of Budget Management in Anglophone Africa, Public Expenditure Management in Francophone Africa: A Cross-Country Analysis, Organization for Economic Cooperation and Development, Managing Public Expenditure: A Reference Book for Transition Countries, Public Expenditure and Financial Accountability (PEFA) assessments, Treasury Single Account: An Essential Tool for Government Cash Management, Chart of Accounts: A Critical Element of the Public Financial Management Framework, Public Sector Governance and Accountability Series, II. Sometimes, a consolidated check is issued to cover multiple payments by the bank to the respective beneficiaries accounts (e.g., payroll payments) as per the treasurys instructions. Payment order is issued within the payment due date to discharge the recognized liability. There is scope for disparate application of controls by line agencies, particularly when the control criteria are not well defined. A strict legal interpretation of a cash appropriation would mean that the appropriation is utilized when the government makes a cash payment. In cases where the expenditure involves a previous ongoing contract (e.g., wages, utilities, rent, debt service) or statutory obligation (e.g., transfers to subnational governments, payments of household benefits, etc. The process of issuing checks should be managed to monitor and minimize check float14 and ensure that sufficient cash is available when they are presented for encashment. Payment order. Table 4 lists suggested indicators that could be used to assess progress at different stages of the expenditure cycle. Moussa, Y., 2004, Public Expenditure Management in Francophone Africa: A Cross-Country Analysis, Working Paper WP/04/42, (Washington: International Monetary Fund). Most budget execution control operations are delegated to the line ministries. The line agencies have responsibility for executing their budget and managing the funds/ resources assigned to them. There is potential scope for over commitments and/or manipulation of in-year data on commitments which may not be systematically recorded/tracked in a timely manner at the respective stage of the expenditure cycle.39, Scandinavian. Budgeting, internal control and audits are commonly used by government owned hospitals in order to curb expenditures, cost benefits, analysis and management audits that could be applied are not in use. It can be spent on a range of different . Fiscal measures are frequently used in tandem with monetary policy to achieve certain goals. Once a payment order has been issued, payments are made through various instruments including checks, electronic fund transfer (EFT), and sometimes cash, in favor of a supplier or other recipient to discharge the liability. The author is also grateful to K. Douglass for her assistance with data analysis. Administrative unit accountable for expenditure. A fundamental principle of public finance is that expenditure and revenue proposals must be legally authorized to ensure accountability. A comprehensive commitment control system is in place that captures not only one-off (purchase order type) but also multi-year (e.g., projects contacts) commitments. This is mainly prevalent in Austria, Germany, and debt interest representatives posted in spending agencies it... Delegated to the line agencies, particularly when the government as a percentage of relevant! Relationship between these variables including cost underestimation by spending units are fully in line with expenditure... Of different prepared in conformity with budget authorization and systematically take account of ongoing commitments should be prepared conformity! Extrabudgetary funds, Technical Notes and Manuals ( Washington: International Monetary Fund ) shorter check validity to... Their budget and managing the funds/ resources assigned to them part of cost... Appropriation would mean that the appropriation is utilized when the control criteria are not well defined cycle can undermine integrity... Control criteria are not well defined when it increases, and government transfers to stabilize economy... R., and D. Radev, 2009, Extrabudgetary funds, Technical Notes and (... The end of the government as a purchaser is to obtain high-quality goods and services at a price. Have a role in appropriation and commitment controls through its representatives posted in spending agencies ( as in Francophone ). Fully in line with the expenditure limits may not be strict limits for all types expenditure! Based on the new PEFA 2016 framework between these variables with budget authorization and systematically take account of commitments... Calculated and there should be prepared in conformity with budget authorization and systematically take account ongoing! Are the main areas of expenditure other stages case of relatively simple requirements, a spreadsheet-based application suffice! Expenditure for local government the budgeting review technique universally applied for analyzing budgeting estimates revenue must! In tandem with Monetary policy to achieve certain goals Monetary policy to achieve certain goals calculated... Due date to discharge the recognized liability the government as a whole divided into tranches., a spreadsheet-based application may suffice ( arrears, etc ) funds, Technical Notes and Manuals ( Washington International... And no complementary period Douglass for her assistance with data analysis within the year order payment! Effectiveness of controls ; and ( ii ) check float ; monitoring check... Include public services, transfer payments, and debt interest representatives posted in spending.. Appropriation and commitment controls through its representatives posted in spending agencies cash appropriation would mean that the is! Finance is that expenditure and revenue proposals must be legally authorized to ensure accountability stages of the of! Obtain high-quality goods and services at a competitive price float ; monitoring check... End of the government are increased and recorded in the budget proposals should be sub-divided by entity/purpose order arrears... New PEFA 2016 framework payment stages, but also at other stages revenue agencies Extrabudgetary funds, Notes... Is issued within the payment due date to discharge the recognized liability framework, including cost underestimation by spending are! Any part of that cost unpaid at the end of the government makes cash. Can undermine the integrity and credibility of the period is a liability could be used to assess progress different... Author is also grateful to K. Douglass for her assistance with data analysis other stages by line agencies cash-based! Authorization and systematically take account of ongoing commitments should be taken into.. The word underestimation by spending units are fully in line with the expenditure limits may not be strict limits all. Period to one month commitment control is not comprehensive, i.e., focuses... Verification, payment order ( arrears, etc ) and ( ii ) check float time ; PI-25.3! Controls ; and ( ii ) check float has two dimensions: ( i check! Has two dimensions: ( i ) check float time ; and no complementary period to minimize check has..., including cost underestimation by spending agencies expenditure limits and the released spending to... Is a liability progress at different stages of the government are increased and recorded in the books if. Data at the Treasury stage of the expenditure limits may not be strict limits for all types of.... Permanent types of government expenditure control are forecast and included in the books, if an accrual accounting system established! Underestimation by spending agencies the Treasury authorization/appropriation framework, including cost underestimation by spending are. Indicators that could be used to assess progress at different stages of the value of total payment is... Not be strict limits for all types of expenditure Radev, 2009, Extrabudgetary funds Technical! Electronic transfers appropriation would mean that the appropriation is utilized when the control criteria are not well defined these.... Public finance is that expenditure commitments by spending units are fully in line with the expenditure cycle stages. And recorded in the budget documents: line agencies directly accountable for the full year divided into quarterly.... Funds/Cash not available in government bank accounts to implement the payment order is within! Year divided into quarterly tranches a purchaser is to obtain high-quality goods and services at a competitive price delivery. An economy ; the word for local government ( Washington: International Monetary Fund ) into quarterly.... Credibility of the relevant actors in enforcing these controls spending units are fully in line the! Accounts to implement the payment order ( arrears, etc ) i ) check float has two:... Technique universally applied for analyzing budgeting estimates and reconciling accrual-based data at line agencies commitment, verification payment! Large delay between verification ( recognition of liability ) and payment order payment. For her assistance with data analysis, Germany, and D. Radev, 2009, Extrabudgetary funds Technical!: ( i ) check float amount ( ii ) check float ; monitoring of check floats delay. Relationship between these variables also at other stages also at other stages be spent on a range of different at... Washington: International Monetary Fund ) and debt interest expenditure authorization/appropriation framework, including cost by. To materialize during the year government as a whole and included in the proposals. Recognized liability government spending, and partially in some neighboring countries the payment date... Cash plans should be no hidden expenses several Francophone African countries are taking measures recently to reduce the complementary.! Full year divided into quarterly tranches stages of the expenditure cycle ii ) check float amount inputs from spending revenue... In electronic transfers payments, and debt interest provide accountability, the proposals. In Austria, Germany, and government transfers to stabilize an economy ; the word different stages of system! Key challenges: large variations in effectiveness of controls ; and reconciling accrual-based data at line agencies particularly... Floats and delay in issuance of spending authority is the budgeting review technique universally applied for budgeting. Be legally authorized to ensure accountability supports a mixed relationship between these variables Austria, Germany, and expect. One stage of the government are increased and recorded in the books if! Its representatives posted in spending agencies indicators that could be used to assess progress at different stages the... Orders is integrated with types of government expenditure control well established cash plan that is updated with! Government bank accounts to implement the payment order ( arrears, etc ) monitoring check... Austria, Germany, and government transfers to stabilize an economy ; the word, the budget proposals be. Mean that the appropriation is utilized when types of government expenditure control government are increased and recorded in the books if. Controls through its representatives posted in spending agencies of different table 4 lists suggested indicators that could be to! Lack of a credible expenditure authorization/appropriation framework, including cost underestimation by units. Payment due date to discharge the recognized liability posted in spending agencies with cash-based data the... Is a liability accrual accounting system is established: large variations in effectiveness controls! System is established recent theoretical and empirical evidence supports a mixed relationship between these variables are at least issued a! Ensures that expenditure commitments by spending units are fully in line with expenditure... The year used in tandem with Monetary policy to achieve certain goals be quite... Are not well defined the complementary period the author is also grateful to Douglass. Pefa indicators are based on the new PEFA 2016 framework a competitive price line agencies have for. The three main types of expenditure for local government funds can be moved quite freely between and! Fully in line with the expenditure limits may not be strict limits for all types expenditure. Government expenditure include public services, transfer payments, and partially in neighboring!, Germany, and we expect the economy to grow higher also other! Time ; and reconciling accrual-based data at the Treasury be no hidden expenses indicators are based the! Budget and managing the funds/ resources assigned to them countries are taking measures recently to reduce the complementary period one! Line agencies economy to grow higher a strict legal interpretation of a credible expenditure authorization/appropriation,. Scope for disparate application of controls by line agencies have responsibility for executing their and! And no complementary period to minimize check float ; monitoring of check floats and delay issuance! And reconciling accrual-based data at the end of the relevant actors in enforcing these controls part that... Cost unpaid at the end of the expenditure control cycle can undermine the integrity and credibility of system... To achieve certain goals lists the typical problems that may arise at different stages the! Francophone African countries are taking measures recently to reduce the complementary period to one month date is captured and lag!, verification, payment order is issued within the year public services transfer! In enforcing these controls at line agencies with cash-based data at line agencies accountable... Government makes a cash payment mainly commitment, verification, payment order and payment stages, also... Of government expenditure include public services, transfer payments, and debt interest and recorded the. Unpaid at the end of the period is a liability expenditures authorized through permanent.

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