ÐÏࡱá>þÿ ÑÓþÿÿÿÍÎÏÐÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥Á7 ð¿›*bjbjUU "Ö7|7|›&ÿÿÿÿÿÿlæææææææúÊŽÊŽÊŽÊŽ ÖŽÌú“œ>®®®®®®®®œœœœœœœ$Ñ ñŸV8œæ®®®®®8œ|›ææ®®Mœ|›|›|›®Þæ®æ®œ|›®œ|›–|›œæ朮¢ €Â:¤ÝÇúÐÊŽŒ˜Úœœcœ0“œœG f›G œ|›úúææææÙ U.S. Department of Housing and Urban Development H O U S I N G ___________________________________________________________________________ Special Attention of: Notice H 91-6 (HUD) Directors of Housing Field Office Managers Issued: January 25, 1991 Directors of Housing Management Expires: January 31, 1992 Regional Coordinators for Mortgagee Reviews (RCMR) Chiefs of Loan Management Cross References: Single Family Supervisory Loan Specialists ___________________________________________________________________________ Subject: Monitoring of Monthly Mortgage Insurance Premium (MIP) Remittances (Limited Scope) Effective immediately upon receipt of this Notice, but no later than March 1, 1991, monitoring monthly mortgage insurance premiums (MIP) remittances must be among the areas given priority when performing on-site mortgagee reviews. Based upon the Insurance Operations Division (IOD) reports, which indicate the amount of outstanding MIP funds, the Headquarters Single Family Financial Management Task Force on monthly MIP remittances decided that more aggressive measures must be undertaken to reconcile MIP records and collect the debt. It was decided that Field monitoring staff could play an important role in improving mortgagee compliance with respect to MIP remittances. Monitoring monthly MIP remittances must become an integral part of all mortgagee reviews. Although every aspect of a lending institution's servicing operation is important, if time and travel funds constraints prohibit expanding the current mortgagee review format, areas where HUD is less vulnerable must be excluded from the review in order to accommodate the review of MIP. Field monitoring staff will not be required to collect MIP or to reconcile data. Headquarters accounting personnel will perform that aspect. Field staff is not authorized to proceed beyond the requirements of this Notice. Even though the field staff's role will be limited in scope, we believe it will have a significant impact. Mortgagees will become more aware that HUD is concerned with the accuracy of monthly MIP submissions and in the proper completion of Forms HUD-92080, Mortgage Record Change, (Attachment A) and HUD-2344, Lender's Request for Termination of Home Mortgage Insurance, (Attachment B) which is extremely important in reconciling HUD's records with the mortgagee's and in billing for MIP. ___________________________________________________________________________ HSSL : Distribution: W-3-1, W-2(H), W-2(OGC), W-2(Z), W-3(A), W-3(H), W-4(H), R-1, R-2, R-3, R-3-1(H), R-3-2, R-3-3, R-6, R-6-1, R-6-2, R-7, R-7-1, R-7-2, R-8, R-8-1, R-9-1 Previous Editions Are Obsolete HUD 21B (3-80) GPO 871 902 ___________________________________________________________________________ ___________________________________________________________________________ Field Offices must carefully read the following procedures. Monthly or periodic MIP applies to mortgages prior to September, 1983 and all General Insurance, (GI) and Special Risk Insurance, (SRI) fund mortgages insured from September, 1983 to present. (Refer to Attachment Q which lists the ADP codes for mortgages obligated from the GI and SRI funds.) Each month, HUD's Single Family Insurance Operations Branch (IOD) sends to the mortgagee an Advance Notice of Annual Premiums listing mortgages which have an anniversary date 13 months hence (Attachment C). This report assists mortgagees in establishing the exact MIP amount to collect from mortgagors each month for the next 12 months to ensure that the total annual MIP is in escrow when the remittance is due. Each mortgage is listed along with the annual MIP amount which will become due on its anniversary one year hence. Mortgagees are required to remit MIP to HUD on or before the 10th day of the month equal to the total of all MIP amounts collected from mortgagors during the preceding month. Or, as an option, mortgagees may remit monthly 1/12th of the annual MIP for each mortgage in their portfolio. Regardless of which method of remittance the mortgagee selects, Form HUD-2748, Single Family Mortgage Insurance Premium Remittance Summary, must accompany each remittance. (Attachment D.) (See Mortgagee Letter 82-6, dated April 22, 1982, Revision to Mortgagee Remittance Requirements for Single Family Mortgage Insurance Premiums.) Generally, mortgagees remit monthly MIP as required. However, one of the major problems is that the amounts remitted by mortgagees are not the amounts as estimated by HUD due to discrepancies between HUD's records and those of the mortgagees. Discrepancies are attributed, in part, to errors and omissions by mortgagees in the submission of Form HUD-2344, and Form HUD-92080. Until the Insurance Operations Division is properly notified of a change in the status of a mortgage, the system will continue to generate a notice of a monthly MIP payment due to the most recent mortgagee of record. Field staff will review information from the Single Family Insurance System (SFIS) to determine if a portfolio reconciliation is necessary. The mortgagees method of submitting Form HUD-2344 when FHA insurance is terminated and Form HUD-92080 when mortgages are purchased and/or sold must be reviewed on-site. To assist in the review, field staff will be provided specific mortgagee data from the SFIS denoting missed or late monthly MIP remittances (not remitted on or before the 10th day of the month in which due), the monthly MIP amounts _____________________________________________________________________ 2 _____________________________________________________________________ _____________________________________________________________________ which have been remitted by the lender and HUD's listing of the mortgages in each mortgagee's portfolio (Attachment E). Field Offices must examine this information in order to be thoroughly familiar with the mortgagee's monthly MIP transactions before the review. Procedures to follow prior to the review, on-site and following the review are outlined herein. Regions and Field Offices must pay particular attention to time frames within this Notice (Pages 4, 8 and 9). Since information necessary to perform MIP reviews must be requested from Headquarters in some instances, it is essential to allow sufficient turnaround time. Also, since Headquarters must analyze the success of this project, MIP findings and recommendations must be forwarded to Regional Offices, as instructed, in a timely manner. Attached are samples of the forms and printouts with which field staff must become familiar in order to perform a review. Information about the forms is provided so that guidance can be given to mortgagees on how to properly prepare and submit them. Items which must be discussed with mortgagees, as appropriate, are identified on the printouts. Irving Burton Associates (IBA) will also perform on-site monthly MIP reviews. One hundred (100) mortgagees will be selected for review during FY 91. A tentative list of the mortgagees selected for IBA is provided. (Attachment P). Since this list is subject to change, prior to scheduling a review date for IBA, IOD will contact the Chief, Loan Management or Supervisory Loan Specialist in the Field Office which has jurisdiction over the mortgagee to verify that no monthly MIP review has been performed or scheduled by either the local HUD Office or the Headquarters Monitoring Division. Since IBA will perform only an MIP review, these 100 mortgagees still may be scheduled for a review of all other servicing functions. A. PRIOR TO THE REVIEW 1. Familiarize yourself with the following Regulations, Handbook references, Mortgagee Letters and Mortgage Insurance Accounting System (MIAS) Letters on monthly MIP, Form HUD-2344 and Form HUD-92080: a. Regulation 24 CFR 203.259 through 203.268 - Periodic MIP. (Attachment F) b. Regulation 24 CFR 203.315 through 203.321 - Termination of Insurance. (Attachment G) ___________________________________________________________________________ 3 ___________________________________________________________________________ ___________________________________________________________________________ c. Handbook 4330.1, Administration of Insured Home Mortgages, Chapter 6, paragraphs 96 and 97 - Sale and Transfer of Mortgages d. Handbook 4330.1, Chapter 5, paragraph 5-4 - Pro Rata Earned Mortgage Insurance Premium (also discusses Form HUD-2344) e. Mortgagee Letter 80-31, dated July 31, 1980 - Mortgage Record Change - Sale of HUD-insured Mortgages and Loans f. Mortgagee Letter 82-6, dated April 22, 1982 - Revision to Mortgagee Remittance Requirements for Single Family Mortgage Insurance Premiums g. MIAS Fiscal Letter 86-2, dated May 9, 1986 - Submission of Mortgage Record Change Form HUD-92080 h. MIAS Fiscal Letter 88-2, dated November 27, 1988 - Submission of Mortgage Record Change Form HUD-92080. 2. Attached is a list of Regional and Field Offices which have already been given access to the SFIS A43 System and the tentative dates for providing access to all other Offices. (Attachment H). All Field Offices should be on line before the end of FY 91. Therefore, all Offices which have access to SFIS A43, must retrieve a hard copy of the monthly MIP remittance data for the mortgagee being reviewed by accessing A43 in the normal manner. The screen which contains the information required to perform the monthly MIP review is A31 Master File Scroll Function M 06. Offices which do not have access must, 30 days prior to the review, request from IOD a printout of the SFIS A31 Master File Scroll reflecting monthly MIP remittance transactions for the past 12 months. (See sample request form Attachment I.) HUD's listing of the mortgagees' portfolio (Attachment E) cannot be retrieved from the SFIS. All Offices must request it from the Insurance Operations Division using the form memorandum provided. (Attachment B). This information must also be requested 30 days prior to the review. ___________________________________________________________________________ 4 _____________________________________________________________________ ___________________________________________________________________________ 3. Analyze data from the SFIS to determine if there were months in which the mortgagee did not pay monthly MIP although HUD "expected" MIP to be remitted. (Attachment J). Non payment generally indicates that the mortgages for which MIP was due to be paid were sold and either HUD was not properly notified on a HUD-92080 or HUD was properly notified but the information was not accurately processed. In these instances, the purchasing mortgagee has probably remitted the MIP on these mortgages. Another reason for nonpayment could be that the FHA insurance has been terminated but HUD was not notified with Form HUD-2344. (See 24 CFR 203.315 and 203.321.) 4. Analyze data to identify where the monthly MIP "remitted" was less (or more in some instances) than the amount HUD "expected" to be remitted. (Attachment K). In cases where the amount "remitted" is different from the amount "expected", it is again likely that either the mortgage insurance has been terminated or mortgages have been sold or purchased but HUD was not properly notified. If possible from the information provided by Headquarters, identify the most recent months in which the amount "remitted" and "expected" were closest to being equal. A significant increase or decrease in the amount "remitted" from month to month clearly indicates a change in the mortgagees' portfolio. By comparing the monthly amounts "remitted" with the amounts "expected" by HUD for the same months, it can be determined whether HUD was notified timely of the increase or decrease in the mortgagees' portfolio. 5. Review the procedures for completing Form HUD-92080, Mortgage Records Change and Form HUD-2344, Lenders Request for Termination of Home Mortgage Insurance. (See Attachments A and B and MIAS Fiscal Letters 86-2 and 88-2). Reviewers must be able to instruct mortgagees in the correct preparation of these forms. ___________________________________________________________________________ 5 _____________________________________________________________________ ___________________________________________________________________________ B. ON-SITE 1. Arrange to meet with the Supervisor of the Department which receives the "Advance Notice of Annual Premiums" from Headquarters (Attachment C) and is responsible for remitting monthly MIP and completing Form HUD-2748, Single Family Mortgage Insurance Premium Remittance Summary. (Attachment D). 2. Discuss the significance of the SFIS A43 printouts. Point out month(s) in which no MIP was remitted and month(s) in which differences between the amounts "remitted" and the amounts "expected" by HUD occur. 3. Review with the Department Supervisor the proper method for completing the HUD-2344 and HUD-92080. Discuss specifically the time frame requirements for submitting both forms. Also advise that it is the selling mortgagee's responsibility to submit HUD-92080s to HUD when mortgages are sold. (See Mortgagee Letter 80-31.) 4. Test for mortgagee compliance with departmental procedures by reviewing a sample of the following: a. select cases at random from HUD's listing of mortgages in the mortgagees' portfolio. Compare those cases with the mortgagee's records to determine if there are mortgages for which HUD holds the mortgagee responsible which are not actually in the mortgagees' portfolio. b. randomly select escrow files to verify that the mortgagee escrows for MIP. Review the Annual Statements which are sent to the mortgagor at the end of each calendar year to ensure that MIP remittances are reported annually to the mortgagor. c. obtain the most recent Advance Notice (Attachment C) from the Department Supervisor and select cases. Review several escrow analyses for the cases selected to ensure that individual mortgagor's premiums are reduced each year. (24 CFR 203.260). ___________________________________________________________________________ 6 _____________________________________________________________________ ___________________________________________________________________________ 5. Leave HUD's listing of mortgages in the mortgagees portfolio (Attachment E) with the Department Supervisor. You must also provide the mortgagee at the closeout meeting Attachment O which states a through g below. a. The reconciliation of the mortgagee's records with the HUD listing must be completed within 60 days to clear the finding. Since the review report is generally not issued for 30 days, HUD's listing of mortgages in the mortgagee's portfolio has been given to the MIP Department Supervisor so that they may immediately begin to reconcile the records. b. To complete the reconciliation of records and resolve the finding, mortgagees must contact the Single Family Insurance Operations Branch, (IOD), HUD Headquarters, Washington, DC at (202) 619-8397. c. The MIP finding will remain open until the Insurance Operations Branch advises the mortgagee, in writing, that the records are reconciled. d. The mortgagee must notify the Field Office, (or the Headquarters Mortgagee Monitoring Division if the review is a "Top 100" mortgagee), in writing, when the reconciliation of the records is completed. e. Mortgagees should consider utilizing magnetic tape updates, automated portfolio reconciliations and Automated Clearing House (ACH) payments. (See Attachment L.) Additional information regarding these methods can be obtained from the IOD Specialist with whom they are coordinating the portfolio reconciliation. f. Mortgagees must maintain all MIP-related records for each mortgage serviced back to September 1, 1982, when monthly MIP began. These records must be retained for at least 3 years after the mortgage is removed from the portfolio. Records to be maintained include, evidence of MIP remittances made, mortgages acquired, sold and paid-in-full, voluntary terminations and those subject to claims. (See Mortgagee Letter 82-6, item 10.) ___________________________________________________________________________ 7 _____________________________________________________________________ ___________________________________________________________________________ g. Mortgagees acquiring servicing of insured mortgages become responsible to HUD for all MIP required to be paid from origination. It is acquiring mortgagees' responsibility to assure that any obligation to HUD arising before the acquisition of servicing was satisfied by former mortgagees. HUD will not deal with originating mortgagees or former servicers on MIP-related issues. C. FOLLOWING THE REVIEW 1. Prepare review report within 30 days. The mortgagee review report must clearly establish what action the mortgagee must take in order to reconcile the records and clear the MIP review finding. Attachment N provides suggested language to use. 2. Prepare (may be handwritten) original and one copy of the "Monthly MIP Remittance Data Input Form" (ATTACHMENT M). Field Offices must keep the original "Monthly MIP Remittance Data Input Form" to use as a reminder to clear the findings. 3. In addition to submitting the complete review report to the Regional Coordinator for Mortgagee Reviews (RCMR) Field Offices must also provide a separate copy of ONLY the Monthly MIP Remittance Data Input Form, the cover letter to the mortgagee and the portion of the review report relating to the MIP finding and recommendation. This must be done in order for the RCMR to provide information to Headquarters IOD. On each sheet, at the top, handwrite the name of the mortgagee and the Field Office name in the event the package is separated. A sample with suggested language for a finding and a recommendation is provided. (Attachment N). 4. Field Offices and the RCMR must include MIP findings in their regular tracking procedures. The "Data Input Forms" should provide sufficient information for this purpose. 5. By the 5th working day of each month, the RCMR is to package their Field Offices MIP Data Input Forms, cover letters, and MIP findings and recommendations ___________________________________________________________________________ 8 _____________________________________________________________________ ___________________________________________________________________________ and forward them to: Single Family Insurance Operations Branch, HPMOS, Room 2228, Attention: Collections Specialist Staff. (Headquarters Mortgagee Monitoring Division staff will forward the Data Input Forms, cover letters and MIP findings and recommendations directly to the Single Family Insurance Operations Branch as indicated above.) 6. Field staff must follow-up with mortgagees which have outstanding MIP findings at 60 day intervals to monitor their progress in reconciling the portfolio with Headquarters or until the Field Office receives written notification that the findings have been resolved. (This can be done either by telephone or in writing.) While following up on MIP findings, take this opportunity to clear other findings which remain open from the review. Headquarters will analyze the effectiveness of this procedure within a year to determine if field staff should continue monitoring MIP. Therefore, your tracking and reporting are essential. We would appreciate feedback with respect to this procedure. Suggestions to improve the process are welcome and should be forwarded to Ann M. Sudduth, Chief, Insured Servicing Branch, Room 9176, 451 "7" Street, SW, Washington, DC 20410-0001. Questions regarding this Notice should be directed to the RCMR who may in turn contact the appropriate desk officer in the Insured Servicing Branch at Headquarters. Very Sincerely yours, Arthur J. Hill Acting Assistant Secretary for Housing-Federal Housing Commissioner ___________________________________________________________________________ 9 _____________________________________________________________________ ATTACHMENT A ___________________________________________________________________________ SAMPLE MORTGAGE RECORD CHANGE ******************************************************************** * * * * * * * * * * * * * * * * * * * GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED * * * * * * * * * * * * * * * * * * * ******************************************************************** ___________________________________________________________________________ _____________________________________________________________________ ATTACHMENT B ___________________________________________________________________________ Lenders Request for Termination of Home Mortgage Insurance ******************************************************************** * * * * * * * * * * * * * * * * * * * GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED * * * * * * * * * * * * * * * * * * * ******************************************************************** ___________________________________________________________________________ _____________________________________________________________________ ATTACHMENT B CONT. ___________________________________________________________________________ ******************************************************************** * * * * * * * * * * * * * * * * * * * GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED * * * * * * * * * * * * * * * * * * * ******************************************************************** ___________________________________________________________________________ _____________________________________________________________________ ATTACHMENT C ___________________________________________________________________________ Advance Notice ******************************************************************** * * * * * * * * * * * * * * * * * * * GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED * * * * * * * * * * * * * * * * * * * ******************************************************************** ___________________________________________________________________________ _____________________________________________________________________ ATTACHMENT D ___________________________________________________________________________ Single Family Mortgage Insurance Premium Remittance Summary ******************************************************************** * * * * * * * * * * * * * * * * * * * GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED * * * * * * * * * * * * * * * * * * * ******************************************************************** ___________________________________________________________________________ _____________________________________________________________________ ATTACHMENT D CONT. ___________________________________________________________________________ ******************************************************************** * * * * * * * * * * * * * * * * * * * GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED * * * * * * * * * * * * * * * * * * * ******************************************************************** ___________________________________________________________________________ _____________________________________________________________________ ATTACHMENT E ___________________________________________________________________________ A43BSI1 - PORTFOLIO REPORT ******************************************************************** * * * * * * * * * * * * * * * * * * * GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED * * * * * * * * * * * * * * * * * * * ******************************************************************** ___________________________________________________________________________ _____________________________________________________________________ ATTACHMENT E CONT. ___________________________________________________________________________ ******************************************************************** * * * * * * * * * * * * * * * * * * * GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED * * * * * * * * * * * * * * * * * * * ******************************************************************** ___________________________________________________________________________ _____________________________________________________________________ ATTACHMENT F ___________________________________________________________________________ MORTGAGE INSURANCE PREMIUMS - IN GENERAL ******************************************************************** * * * * * * * * * * * * * * * * * * * GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED * * * * * * * * * * * * * * * * * * * ******************************************************************** ___________________________________________________________________________ _____________________________________________________________________ ATTACHMENT G ___________________________________________________________________________ TERMINATION OF INSURANCE CONTRACT ******************************************************************** * * * * * * * * * * * * * * * * * * * GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED * * * * * * * * * * * * * * * * * * * ******************************************************************** ___________________________________________________________________________ _____________________________________________________________________ ATTACHMENT H We currently have 52 offices who have access to SFIS. Listed below are the offices by Region: Region I Hartford Manchester Providence Region II Region III Region IV Albany Philadelphia Atlanta Buffalo Baltimore Columbia Camden Pittsburgh Coral Gables New York Charleston Tampa Newark Richmond Jacksonville Washington Louisville Nashville Orlando Caribbean Region V Region VI Region VII Chicago Fort Worth Kansas City Indianapolis Little Rock Des Moines Houston St. Louis New Orleans Columbia Region VIII Region IX Region X Denver San Francisco Seattle Helena Sacramento Portland Salt Lake City San Diego Anchorage Fresno Boise Los Angeles Spokane Honolulu Reno Phoenix Santa Ana Las Vegas Tucson _____________________________________________________________________ ATTACHMENT H CONT. Tentative Implementation Schedule for Field Office Access to Single Family Insurance Systems (SFIS A43) For FY 1991 Type of Date Location Training October (Date to be set) Birmingham on site October (Date to be set) Memphis on site October 21, 22, & 23 Jackson on site October 24, 25, & 26 Knoxville on site October 29 & 30 Greensboro telephone November 1 & 2 Shreveport telephone November 8 & 9 Dallas telephone November 13, & 14 San Antonio on site November 15 & 16 Lubbock on site November 26 & 27 Albuquerque telephone December 9, 10, & 11 Oklahoma City on site December 12, 13, & 14 Tulsa on site January 6, 7, & 8 Detroit on site January 9, 10, & 11 Cleveland on site February 3, 4, & 5 Columbus on site February 6, 7, & 8 Cincinnati on site March 6 & 7 Flint telephone April 3 & 4 Grand Rapids telephone April 5 & 6 Minneapolis telephone April 24 & 25 Milwaukee telephone June 4 & 5 Omaha telephone The proposed schedule for on site training is based on 2 individuals providing the training. The telephone training will be split on an alternating schedule. * Schedule is subject to change provided there are travel funds. _____________________________________________________________________ ATTACHMENT I Information Request Form (Insert Date) TO: Single Family Insurance Operations Branch, HPMOS Room 2228 ATTENTION: Collections Specialist Staff FROM: Single Family Loan Management Branch, (Insert Mail Code) Attention: (Insert Contact Person) (Insert Field Office) (HQ Mortgagee Monitoring Staff must insert mailing address to which information should be mailed) SUBJECT: Monthly MIP Review Request for Information Mortgagee Name: (Insert) Mortgagee Number (Insert) Mortgagee Review scheduled on _________________. Please forward: (Check (X) as needed) A) Mortgagee Portfolio _______________________ B) Printout of Monthly MIP remittance transactions (SFIS A31 Master File Scroll) __________________ _____________________________________________________________________ ATTACHMENT J Months in which no MIP was paid. EXAMPLE #1 DATE 09/19/90 S.F.I.S. A31 MASTER FILE SCROLL FUNCTION M 06 TIME 13:03:55 NEXT KEY NO 64352 FILE DATE : 09/17/90 MORTGAGEE : FINANCIAL CORP REMIT LAST MONTHLY AMOUNT PAID DATE UPDATE REMITTED - EXPECTED = DIFFERENCE LATE 90/09 10/13/89 0.00 0.00 90/08 10/13/89 0.00 9,605.96 ( 9,605.96) 90/07 10/13/89 0.00 9,703.07 ( 9,703.07) Y 90/06 10/13/89 0.00 11,007.43 ( 11,007.43) Y 90/05 10/13/89 0.00 11,123.90 ( 11,123.90) Y 90/04 10/13/89 0.00 11,539.91 ( 11,539.91) Y 90/03 10/13/89 0.00 11,475.26 ( 11,475.26) Y 90/02 10/13/89 0.00 12,014.25 ( 12,014.25) Y 90/01 10/13/89 0.00 11,937.22 ( 11,937.22) Y 89/12 10/13/89 0.00 12,421.46 ( 12,421.46) Y 89/11 10/13/89 0.00 12,609.00 ( 12,609.00) Y 89/10 10/13/89 2,992.58 12,855.03 ( 12,855.03) 89/09 09/13/89 3,105.45 12,895.84 ( 12,895.84) 89/08 08/31/89 10,852.83 12,852.09 ( 12,852.09) 89/07 07/17/89 11,030.05 20,199.22 ( 20,199.22) XMIT=PROCESS F1=HELP F2=SIGNOFF F3=CHANGE CLEAR=MENU F6=FWD F7=BWD EXAMPLE #2 DATE 09/19/90 S.F.I.S. A31 MASTER FILE SCROLL FUNCTION M 06 TIME 13:00:45 NEXT KEY NO 63055 FILE DATE : 09/17/90 MORTGAGEE : MORTGAGE CORP REMIT LAST MONTHLY AMOUNT PAID DATE UPDATE REMITTED - EXPECTED = DIFFERENCE LATE 90/09 0.00 0.00 90/08 0.00 12,951.34 ( 12,951.34) 90/07 0.00 12,966.38 ( 12,966.38) 90/06 0.00 13,017.74 ( 13,017.74) 90/05 0.00 13,171.03 ( 13,171.03) 90/04 0.00 13,251.78 ( 13,251.78) 90/03 0.00 13,342.17 ( 13,342.17) 90/02 0.00 13,375.99 ( 13,375.99) 90/01 0.00 13,441.76 ( 13,441.76) 89/12 10/31/89 0.00 13,569.58 ( 13,569.58) Y 89/11 02/28/89 0.00 13,620.30 ( 13,620.30) Y 89/10 10/31/89 3,282.08 13,700.42 ( 10,418.34) 89/09 10/31/89 0.00 13,730.72 ( 13,730.72) Y 89/08 10/31/89 0.00 13,858.43 ( 13,858.43) Y 89/07 10/31/89 0.00 13,889.32 ( 13,889.32) Y XMIT=PROCESS F1=HELP F2=SIGNOFF F3=CHANGE CLEAR=MENU F6=FWD F7=BWD _____________________________________________________________________ ATTACHMENT J (Cont.) Example #1: Mortgagee must be asked to explain why MIP was remitted in amounts less than "expected" in July, August, September and October, 1989, then no MIP was remitted the balance of the year. Possible the portfolio was slowly sold through October; by November all of the mortgages requiring monthly MIP were sold. Example #2: Illustrates an apparent portfolio reconciliation which has been completed. HUD expected a $12,000 to $13,000 MIP remittance each month through August 1990. In September 1990, nothing was owed. _____________________________________________________________________ ATTACHMENT K Remitted/Expected Differences SAMPLE DATE 08/29/90 S.F.I.S. A31 MASTER FILE SCROLL FUNCTION M 06 TIME 09:07:32 NEXT KEY NO 09506 FILE DATE : 08/27/90 MORTGAGEE : REMIT LAST MONTHLY AMOUNT PAID DATE UPDATE REMITTED - EXPECTED = DIFFERENCE LATE 90/08 08/13/90 0.00 0.00 90/07 08/13/90 101,954.94 113,714.86 ( 11,759.92) 90/06 07/20/90 103,286.02 114,426.34 ( 11,140.32) 90/05 06/18/90 101,867.99 116,068.55 ( 14,200.56) 90/04 05/21/90 106,648.39 117,331.68 ( 10,683.29) 90/03 04/27/90 108,474.68 119,026.75 ( 10,552.07) 90/02 03/22/90 109,760.89 114,329.14 ( 4,568.25) 90/01 06/22/90 111,225.20 116,126.17 ( 4,900.97) 89/12 01/23/90 118,556.47 121,383.76 ( 2,827.29) 89/11 12/19/89 114,257.13 122,361.34 ( 8,104.21) 89/10 11/30/89 117,500.93 126,232.56 ( 8,731.63) 89/09 11/01/89 125,709.91 126,417.16 ( 707.25) 89/08 09/20/89 122,663.97 126,150.80 ( 3,486.83) 89/07 08/31/89 250,895.14 121,589.74 129,305.40 89/06 07/31/89 132,858.77 123,151.53 9,707.24 XMIT=PROCESS F1=HELP F2=SIGNOFF F3=CHANGE CLEAR=MENU F6=FWD F7=BWD Assuming the mortgagee review is scheduled for October 1990, this printout was requested in September 1990 which reflects all monthly MIP remittance transactions from June 1989 to August 1990. For example, in July 1990, the mortgagee was billed ("Expected") $113,714.86. The mortgagee "Remitted" $101,954.94. The "Difference" is $11,759.92. The "difference" could be attributed to the sale of mortgages without proper notification to HUD, terminations of FHA-insurance which were not reported or a combination. Notice in September 1989, the difference was $707.25. However in October 1989 the difference increased to $8,731.63. It may be assumed that during that period a block of loans may have been sold but HUD was not notified with a HUD-92080 submitted in a timely manner. _____________________________________________________________________ ATTACHMENT L Page 1 of 3 SINGLE FAMILY MONTHLY AUTOMATED CLEARING HOUSE (ACH) PARTICIPATION PROCEDURES Introduction: This procedure outlines steps to be taken to participate in the program to pay Single Family Monthly Insurance premiums by ACH. By participating, you will authorize premium payments to be made directly from your bank account, and you will complete an electronic form on a microcomputer, rather than send a paper form to HUD. Start-up time is approximately 2 weeks. The 2 week window starts when you decide to participate and ends when HUD notifies you that you can start processing. Outline of the Process: Generally the initiation process consists of: a mortgagee review of detailed system information; a decision to participate; transfer of information needed to place the mortgagee on the system; testing; verification of user or mortgagee information; and, then start up. Except for the installation of a data communications modem, participation in the ACH program does not require detailed data processing support. However, some mortgagees have used their data processing personnel for review of the system information. After the initial contact, most of the information transfer must take place in writing. There are a number of reasons for this, the most important being the accuracy of the transfer of information. For example, bank account and bank identification information must be correct when they are used by the system. The remainder of the steps are verification tasks to insure the accuracy of data and the security of the system. The steps that must be taken are: 1. Mortgagee or servicer desires additional information on the ACH program and contacts HUD. 2. HUD furnishes information to the mortgagee or servicer. 3. Mortgagee or servicer reviews package. 4. Mortgagee or servicer decides to participate. 5. Mortgagee or servicer submits participation letter. 6. HUD places mortgagee or servicer on system. 7. HUD furnishes diskette to the mortgagee or servicer. 8. HUD notifies the mortgagee or servicer that they are set-up. 9. Mortgagee or servicer can test system. _____________________________________________________________________ ATTACHMENT L Page 2 of 3 Description of Process: Mortgagee or servicer desires additional information on Automated Clearing House Telecash service (ACH) and contacts HUD. Upon reading the mortgagee participation letter, the mortgagee would then contact HUD for additional information concerning ACH. The contact point is the Insurance Operations Division at (703) 235-8117. HUD furnishes the Mortgagee or servicer with information - This function supplies the mortgagee with: 1. Initial information package 2. Training package 3. Any additional information not covered in the package 4. Logon information for testing 5. Logon information for operations (Sent after HUD receives notification of decision to participate) 6. System or procedural changes Mortgagee reviews package - Appropriate staff and management review the initial information package. This package should answer most of the questions needed to make a decision. However, if there are any questions that arise from the review, the number listed above may be called. Mortgagee decides to participate - If the decision is made to participate, prepare a letter that contains a statement of willingness to participate. See below for more information. Most lenders have opened a separate bank account for the ACH program. We highly recommend this practice. In your letter please include: *5-digit Mortgagee or Servicer ID number *Bank account number *9-digit ABA number (Transit routine) *MICR Specification sheet (Magnetic Ink Coding Sheet may be attained from your bank) The transit routing number is the bank's identifier in the Federal Reserve System and can be found on the lower left hand side of the check. Mail this letter to the following address or by facsimile on (202) 708-0459 Department of Housing and Urban Development Chief, Insurance Operations Systems Management Branch Room 2242 451 7th St. SW Washington, D.C. 20410 Attn: Monthly Premiums 2 _____________________________________________________________________ ATTACHMENT L Page 3 of 3 HUD places lender on system - A copy of the participation letter is forwarded to the Mellon Bank for entry into the system. Mellon Bank has been selected by the Department of the Treasury to handle this ACH program for HUD. On entry of the bank and account data into the system, Mellon Bank creates a prenote transaction that is sent to the bank indicated by transit routing number. A prenote transaction is a zero dollar amount paper transaction that is sent to the bank to verify the account information. If the bank does not send the transaction back with corrective information on it, Mellon assumes that the data was correct. HUD will contact you when the prenote has been created. HUD notifies the mortgagee that they are set-up - Once the mortgagee number, bank account and ABA number have been set up on the ACH program, HUD will notify your contact person. Thank you for considering ACH. _____________________________________________________________________ ATTACHMENT M ___________________________________________________________________________ MONTHLY MIP REMITTANCE DATA INPUT FORM ******************************************************************** * * * * * * * * * * * * * * * * * * * GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED * * * * * * * * * * * * * * * * * * * ******************************************************************** ___________________________________________________________________________ _____________________________________________________________________ ATTACHMENT N Suggested Finding and Recommendation Finding Monthly mortgage insurance premiums (MIP) have not been remitted in the amounts estimated by HUD Headquarters Single Family Insurance Operations Division on the Advance Notice of Annual Premiums. Recommendation At the closeout, you were provided with a copy of HUD's listing of mortgages in your portfolio so that you could immediately begin reconciliation of the records. You must complete reconciliation of the records within 60 days of the date of this report. If you have not already done so, you must contact HUD Headquarters, Washington, DC, Single Family Insurance Operations Branch (IOD) at (202) 619-8397 for assistance with the resolution and completion of this finding. Specific instructions regarding how to reconcile the records will be provided by the IOD staff. This finding will remain open until you have accounted for each mortgage for which HUD holds your company responsible. HUD Headquarters IOD will advise you in writing when the records reconciliation is complete. In order to clear the finding, you must then notify in writing the local HUD Field Office, ATTENTION: Chief, Loan Management, that the reconciliation is completed. (Headquarters Mortgagee Monitoring staff must insert an address to receive this correspondence.) NOTE TO FIELD STAFF: If a reconciliation of records is not necessary. The recommendation must require the mortgagee to immediately remit all delinquent MIP payments and include the late charge and interest as billed by HUD Headquarters. If the mortgagee has not maintained MIP records as stated in Section B, 5, f of this notice, it must be a finding and the recommendation must state the information in B, 5, f. _____________________________________________________________________ ATTACHMENT O MORTGAGEE INFORMATION a. The reconciliation of the mortgagee's records with the HUD listing must be completed within 60 days to clear the finding. Since the review report is generally not issued for 30 days, HUD's listing of mortgages in the mortgagee's portfolio has been given to the MIP Department Supervisor so that they may immediately begin to reconcile the records. b. To complete the reconciliation of records and resolve the finding, mortgagees must contact the Single Family Insurance Operations Branch (IOD), HUD Headquarters, Washington, DC at (202) 619-8397. c. The MIP finding will remain open until IOD advises the mortgagee, in writing, that the records are reconciled. d. The mortgagee must notify the Field Office, (or the Headquarters Mortgagee Monitoring Division if the review is a "Top 100" mortgagee), in writing, when the reconciliation of the records is completed. e. Mortgagees should consider utilizing magnetic tape updates, automated portfolio reconciliations and Automated Clearing House (ACH) payments. (See Attachment L.) Additional information regarding these methods can be obtained from the IOD Specialist with whom they are coordinating the portfolio reconciliation. f. Mortgagees must maintain all MIP-related records for each mortgage serviced back to September 1, 1982, when monthly MIP began. These records must be retained for at least 3 years after the mortgage is removed from the portfolio. Records to be maintained include, evidence of MIP remittances made, mortgages acquired, sold and paid-in-full, voluntary terminations and those subject to claims. (See Mortgagee Letter 82-6, item 10.) g. Mortgagees acquiring servicing of insured mortgages become responsible to HUD for all MIP required to be paid from origination. It is the acquiring mortgagee's responsibility to assure that any obligation to HUD arising before the acquisition of servicing was satisfied by former mortgagees. HUD will not deal with originating mortgagees or former servicers on MIP-related issues. _____________________________________________________________________ ATTACHMENT P IBA MIP REVIEWS Mortgagee ID # Mortgagee Name 13004 First Source Bank 14009 Norwest Bank Des Moines N.A. 14015 First Federal Savings Bank 15155 Mid-Continent Fed S&L Assn. 16028 First National Bank 17233 Sunburst Bank 17268 State Natl Life Ins. Co. 17307 Cosmopolitan Credit Inv. 17399 Leader Federal Mortgage Inc. 17413 Deposit Trust Savings Bank FSB 19406 Sharon Savings & Loan 19484 Guaranty Mortgage Corp. 19506 Sentry Mortgage Bankers, Inc. 19512 E B Mortgage Corporation 19469 MNC Financial 19516 Heritage Mortgage Corporation 19522 Fairfax Mortgage Corporation 20136 Boston Federal Savings Bank 20197 FDIC Receiver for Yankee Bank 21023 Old Kent Bank 21326 Liberty State Bank & Trust 21457 Great Northern Financial Corp. 21532 First Federal Savings Bank 21788 First Financial Mortgage Corp. 21806 Bloomfield Mortgage Corp. 22014 Norwest Bank Minn Central NA _____________________________________________________________________ 22026 Northwest Bank Minnesota North 22025 Norwest Bank Minnesota NA 22464 Nickels & Smith Co. 22269 Norwest Bank Minnesota SE, NA _____________________________________________________________________ IBA MIP REVIEWS ATTACHMENT P Cont'd Mortgagee ID # Mortgagee Name 02015 Western Savings & Loan Assn. 02167 Capital Savings & Loan Assoc. 02199 Continental Homes Mortgage Co. 04175 Valley Federal S&L Assn. 04294 Beverly Hills Savings A Fed S&L 04597 Imperial Savings Association 04889 Enterprise Mortgage Service 05136 Colorado State Bank 05147 World S&L Assn. 05193 Moore financial Services Inc. 05386 American Continental Mtg. Co. 05391 Field Mortgage Company 06108 Bank of Boston Connecticut 06122 Connecticut Bank and Trust Co. 06266 Dupont Mortgage Corporation 06190 Comfed Savings Bank 08781 Florida Group Inc. 06110 Society For Savings 08656 Sunbank Mortgage Company 08867 Equity Mortgage Corporation 08876 Loan America Financial Corp. 08973 Financial Research Services 08999 Bancsmiths Mortgage Corp. 09154 Great Southern Federal S&L 09205 Decatur Federal Savings Alabama _____________________________________________________________________ 05390 Criterion Financial Corp. 05165 Middle Park Bank 05342 First Denver Mortgage Company 02033 Arizona Trust Company 08411 Alliance Mortgage Co. _____________________________________________________________________ IBA MIP REVIEWS ATTACHMENT P Cont'd Mortgagee ID # Mortgagee Name 24003 St. Louis Federal S&L Assn. 24819 Tomahawk Mortgage Co. Inc. 25053 First Security Bank Glendive 26421 Creative Financing Inc. 27001 First Interstate Bk Nevada NA 27013 Security Pacific Bank Nevada 27019 Valley Bank Nevada 28186 Consumes Mortgage Inc. 29260 Lincoln Federal S&L Assn. 30285 Pioneer Mortgage Inc. 32155 Moncor Mortgage 33001 Morgan Guaranty Trust Co. 33083 Norstar Bank 33219 Norstar Bank NA 33672 Norstar Bank Upsate NY 33827 Manhattan Life Insurance Co. 34015 Anchor Savings Bank 34412 Turnpike Holding Corp. 34455 Reliance Equities Inc. 36014 Midwest Federal Savings bank 37613 Cardinal Federal Savings Bank 37735 First Border Savings Bank 38155 Covenant Mortgage Corporation 38339 Mortgage Executives Inc. 38365 Banc One Mortgage Corp. 39008 First City Bank NA _____________________________________________________________________ 39155 Peoples S&L Assn Bartlesville 39174 Capitol Federal Savings Ala 39280 First Oklahoma Mortgage Co. 39399 First Security Mortgage Co. _____________________________________________________________________ ATTACHMENT P IBA MIP REVIEWS Cont'd Mortgagee ID # Mortgagee Name 42629 Clarion Mortgage Company 47269 Republic National Bank 47280 Academy Mortgage Corp. 48086 United National Bk-Castlewood 50332 Southland Life Insurance Co. 50724 Capitol Mortgage & Trust Co. 50746 Southwest Savings & Loan Assn. 50938 Sunbelt Savings FSB 51077 Lubermens Investment Corp. Tx 51358 CTX Mortgage Company _____________________________________________________________________ ATTACHMENT Q ___________________________________________________________________________ Home Mortgage ADP Code Chart ******************************************************************** * * * * * * * * * * * * * * * * * * * GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED * * * * * * * * * * * * * * * * * * * ******************************************************************** ___________________________________________________________________________ _____________________________________________________________________ ATTACHMENT Q (Cont.) ___________________________________________________________________________ ******************************************************************** * * * * * * * * * * * * * * * * * * * GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED * * * * * * * * * * * * * * * * * * * ******************************************************************** ___________________________________________________________________________ 6¨»¨ôµ¶±º†½TÀÃa£›*ýöýöýöýöýöý PJmH sH PJ @p¼ô G…Ÿ»ñk¬ÒÔI†ÀÂH¿ B x … ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý›*ý… ‡ Ç  B ~ ¿    H † Å í ï 1 p ­ ë + h © Þ *p¹LÙýýýýýýýýýýýýýýýýýýýýýýýýýýýýýÙÛ')jl§è(g¤ãW—ÖU©«í)j¬í,j©àýýýýýýýýýýýýýýýýýýýýýýýýýýýýýàc×ZŸá#a}¿C|º¼÷5u©«ñóTýýýýýýýýýýýýýýýýýýýýýýýýýýýýýTVœžÞ]Ÿ§©ã aœÜV•ÊÌ K‹Ë + - k ¦ á ýýýýýýýýýýýýýýýýýýýýýýýýýýýýýá "!d!œ!Ö!"S"“"Ñ" # #*#,#f#Ÿ#Ò#$$<$f$h$œ$Ò$Ô$ %"%=%?%‹%%ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý%Ù%Û%&J&u&w&±&è& ' 'C'|'š'œ'Ò' (D(F({(±(Å(Ç(ý(8)M)O)…)¿)ø)ýýýýýýýýýýýýýýýýýýýýýýýýýýýýýø)/*g**Ô* +B+z+°+Ä+Æ+,G,…,¾,À,ÿ,?-€-º-á-ã-/.1.L.N.”.–.â.ä.ýýýýýýýýýýýýýýýýýýýýýýýýýýýýýä./N//¡/£/ß/0_0—0Ù01Y11’1Æ12<2n2¥2Ý23>3@3r3¨3Ý34J4ƒ4ýýýýýýýýýýýýýýýýýýýýýýýýýýýýýƒ4µ4ì4#5[5{5}5·5ç56V6s6u6¯6Ø6Ú6&7(7C7E7‹77Ù7Û7í7ï7*8\8“8Í8ýýýýýýýýýýýýýýýýýýýýýýýýýýýýýÍ894969o9¨9ß9::P:‡:‰:Ã:û:-;c;;ƒ;¸;ð;ò;)<d<š<Ó< =<=>=x=°=ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý°=è=#>V>k>m>>Õ>?A?|?Ÿ?¡?í?ï? @ @R@T@ @¢@Ú@ AEA{A‘A“AËAB=Býýýýýýýýýýýýýýýýýýýýýýýýýýýýý=BsB«BäBC@CBCzC±CêC%D9D;DpD¢DØDîDðD*EcE™EÓEëEíE%FaFŽFÃFøF2Gýýýýýýýýýýýýýýýýýýýýýýýýýýýýý2GkGmG¨GâGHSHŽHÂHûH4InI‚I„IÐIÒIíIïI5J7JƒJ…J¹JóJ*KcK›KÏKL_‡_Ð_`b`«`ô`=a†aÏaÑabbebgb¦b¨bôböb7cxc¸cºcdLd•dÞd'epeýýýýýýýýýýýýýýýýýýýýýýýýýýýýýpe¹efKf”fÝf&gog¸ghJh“hÜh%ini·i¹ijjMjOjŽjÉjkk`k©kòk;l„lýýýýýýýýýýýýýýýýýýýýýýýýýýýýý„lÍlm_m¨mñm:nƒnÌno^o§oðo9p‚pËpqqbqdqªq¬qëqíq9r;r|r~rÇrsýýýýýýýýýýýýýýýýýýýýýýýýýýýýýsYs¢sës4t}tÆtuXu¡uêu3v|vÅvwWw wéw2x{x}xÉxËxyyRyTy y¢yáyýýýýýýýýýýýýýýýýýýýýýýýýýýýýýáyzVzXz¡zêz3{|{Å{|W| |é|2}{}Ä} ~V~Ÿ~è~1zà €U€W€£€¥€ë€í€ýýýýýýýýýýýýýýýýýýýýýýýýýýýýýí€,g³µþG‚‚Ù‚"ƒkƒ´ƒýƒF„„Ø„!…j…³…ü…E†Ž†×† ‡i‡²‡´‡ˆˆHˆýýýýýýýýýýýýýýýýýýýýýýýýýýýýýHˆJˆ‰ˆ‹ˆ×ˆÙˆþˆ‰I‰’‰Û‰$ŠmŠ¶ŠÿŠH‹‘‹Ú‹#ŒlŒµŒþŒGÙ"ŽkŽ´ŽýŽÿŽýýýýýýýýýýýýýýýýýýýýýýýýýýýýýÿŽKM“•Ô[]¦ï8‘‘Ê‘’\’¥’î’7“€“É“”[”¤”í”6••È•–Z–ýýýýýýýýýýýýýýýýýýýýýýýýýýýýýZ–\–¨–ª–ð–ò–1—3———¯—±—ú—C˜Œ˜Õ˜™g™°™ù™Bš‹šÔš›f›¯›ø›AœŠœÓœýýýýýýýýýýýýýýýýýýýýýýýýýýýýýÓœe®°üþDžFž…ž‡žÓžÕžŸŸLŸ•ŸÞŸ' p ¹ ¡K¡”¡Ý¡&¢o¢¸¢£J£ýýýýýýýýýýýýýýýýýýýýýýýýýýýýýJ£“£Ü£%¤n¤·¤¥¥N¥P¥–¥˜¥Ò¥Ô¥¦7¦9¦T¦V¦p¦Œ¦¨¦ª¦é¦ë¦(§f§¨§ã§%¨ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý%¨[¨¨Ã¨ø¨ú¨:©<©}©½©ò©ª)ª+ªiªkª¨ªæª%«V«‰«£«¹«Ò«í«¬ ¬"¬h¬§¬ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý§¬á¬ã¬"­P­p­r­¨­é­ë­+®-®m®o®¯®±®ñ®ó®5¯7¯y¯{¯½¯¿¯ÿ¯°A°C°…°‡°ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý‡°Ç°É° ± ±K±M±±±Ï±Ñ±²²U²W²™²›²Ý²ß²!³#³e³g³¥³æ³ ´ ´O´Q´—´ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý—´™´Ó´µµ7µ9µoµ€µ‚µ«µ­µíµ¶Y¶–¶¥¶§¶Å¶Þ¶ù¶··_·a·Œ·Ž·¿·Á·ö·ýýýýýýýýýýýýýýýýýýýýýýýýýýýýýö·,¸.¸t¸®¸î¸)¹+¹;¹=¹„¹Ì¹ï¹ñ¹#ºiº¯ºßº »d»¨»ì»0¼t¼¸¼ü¼@½„½Ä½¾ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý¾D¾„¾Í¾Ï¾ß¾á¾(¿p¿“¿•¿Æ¿ ÀRÀ‚ÀÂÀÁBÁ‚ÁÂÁÂB‚ÂÆ ÃJÃŽÃÒÃÄ_Äýýýýýýýýýýýýýýýýýýýýýýýýýýýýý_ÄaħĩÄëÄíÄ+ÅlŬÅëÅ,ÆkƉƋÆËÆ ÇHÇŠÇŒÇÒÇÔÇÈEÈGÈcÈeȬÈôÈÉÉýýýýýýýýýýýýýýýýýýýýýýýýýýýýýÉ&ÉlɲÉâÉ"ÊbÊ¢ÊâÊ"ËbË¢ËâË"ÌbÌ¢ÌâÌ!Í`Í©Í«ÍíÍ.ÎkÎqÎsάÎíÎ ÏÏýýýýýýýýýýýýýýýýýýýýýýýýýýýýýÏHφϾÏÀÏûÏ:ÐyвÐÐÐÒÐÑWÑ•Ñ—ÑÔÑùÑûÑ ÒJÒŽÒÏÒÓSÓUÓ•ÓÖÓùÓûÓÔýýýýýýýýýýýýýýýýýýýýýýýýýýýýýÔÔUÔ—ÔÔÔÕOÕÕÓÕÖ#Ö%ÖfÖ¥ÖäÖ$×b×d×¥×Ú×Ü×ØØEØoØqرسØâØäØýýýýýýýýýýýýýýýýýýýýýýýýýýýýýäØÙÙXÙZÙŽÙÙÍÙÏÙÚÚEÚ‹ÚÚÌÚ Û"Û$ÛaÛ£ÛèÛ)ÜoÜqܶÜÜÜÞÜÝÝ\Ýýýýýýýýýýýýýýýýýýýýýýýýýýýýýý\݃ݽÝøÝÞ ÞWÞÞËÞß?ßAß|ß²ßïßüßþß<àmàoà“àÁàÛàá@áeágá§áæáùáýýýýýýýýýýýýýýýýýýýýýýýýýýýýýùá;âJâLâ}â¸âÇâÛâ÷âãã1ã3ãyã{ãºãøãúã9ä{ä»äùä5åwå´åïå1æpæ²æ´æýýýýýýýýýýýýýýýýýýýýýýýýýýýýý´æôæ6çlçnç’ç”çÚçÜçèèièkè—è™èâè+été½éêOê˜êáê*ësë¼ëìNì—ìàìýýýýýýýýýýýýýýýýýýýýýýýýýýýýýàì)írí»íîMî–î˜îäîæî,ï.ïcï¡ïØïÚïâïäï!ð^ðœð­ð¯ð¾ðÀðýð6ñqñ³ñîñýýýýýýýýýýýýýýýýýýýýýýýýýýýýýîñ0òrò´òóòþòó@óó¾óþó6ôuô¶ôâôäôùôûô6õuõ±õÙõÛõöZöö’öØöÚö÷ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý÷÷1÷3÷t÷ª÷á÷øGø€øšøœøÜøùHùjùlù­ùåùçù%ú^úŽúºú¼úùú*ûdû˜ûÏûýýýýýýýýýýýýýýýýýýýýýýýýýýýýýÏûþûü?üvü­üåüýRý‰ýºý¼ýúý/þgþ›þËþÿ=ÿEÿGÿÿÿÎÿïÿñÿ#%Z\ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý\œžÜÞVX‰‹ÇÉGI‹ÆÈFH„†·¹úýýýýýýýýýýýýýýýýýýýýýýýýýýýýýúü<>}ÀÂóõ35wy·¹ûý:<|~ÄÆ GI€‚ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý‚ÃÅ  L‡‰ÄÆ  G I Š Œ Ç É   L N Œ Ž Ä Æ ø ú : < ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý< | ~ · ¹ ö ø 9 ; y { ± ³ è ê  " ] _  Ÿ Þ à  \^›ßýýýýýýýýýýýýýýýýýýýýýýýýýýýýýßá')egšœÜÞPR˜šÙHJ‰‹ÉË  HJ‹ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý‹ÍÏAC€‚»½ðò/1ac–˜ÒÔMO‰‹ÅÇýýýýýýýýýýýýýýýýýýýýýýýýýýýýýÇ JL‰‹ÌÎ  GIÇÉ  KMŒŽÍÏV‘“ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý“ÄÆ<>wy¹»úü;=~€¶¸øú13y{º¼ !ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý!')r»M–ß(qº L • Þ '!p!¹!"K"”"Ý"&#(#t#v#¼#¾#$ýýýýýýýýýýýýýýýýýýýýýýýýýýýýý$$N$P$™$â$+%t%½%&O&˜&á&*'s'¼'(N(—(à())r)»)*M*O*›*ýýýýýýýýýýýýýýýýýýýýýýýýýý 1h°Ð/ °à=!°'"°'# $ %° i8@ñÿ8 NormalCJ_HaJmH sH tH <A@òÿ¡< Default Paragraph Font<Z@ò< Plain TextCJOJQJ^JaJ - Öÿÿÿÿ@p¼ô G…Ÿ»ñk¬ÒÔI†ÀÂH¿Bx…‡ÇB~¿H†Åíï1p­ë+ h © Þ * p ¹  L Ù Û ' ) j l § è ( g ¤ ã W—ÖU©«í)j¬í,j©àc×ZŸá#a}¿C|º¼÷5u©«ñóTVœžÞ]Ÿ§©ã aœÜV•ÊÌ K‹Ë +-k¦á"dœÖS“Ñ  *,fŸÒ  < f h œ Ò Ô !"!=!?!‹!!Ù!Û!"J"u"w"±"è" # #C#|#š#œ#Ò# $D$F${$±$Å$Ç$ý$8%M%O%…%¿%ø%/&g&&Ô& 'B'z'°'Ä'Æ'(G(…(¾(À(ÿ(?)€)º)á)ã)/*1*L*N*”*–*â*ä*+N++¡+£+ß+,_,—,Ù,-Y--’-Æ-.<.n.¥.Ý./>/@/r/¨/Ý/0J0ƒ0µ0ì0#1[1{1}1·1ç12V2s2u2¯2Ø2Ú2&3(3C3E3‹33Ù3Û3í3ï3*4\4“4Í454565o5¨5ß566P6‡6‰6Ã6û6-7c77ƒ7¸7ð7ò7)8d8š8Ó8 9<9>9x9°9è9#:V:k:m::Õ:;A;|;Ÿ;¡;í;ï; < <R<T< <¢<Ú< =E={=‘=“=Ë=>=>s>«>ä>?@?B?z?±?ê?%@9@;@p@¢@Ø@î@ð@*AcA™AÓAëAíA%BaBŽBÃBøB2CkCmC¨CâCDSDŽDÂDûD4EnE‚E„EÐEÒEíEïE5F7FƒF…F¹FóF*GcG›GÏGH[‡[Ð[\b\«\ô\=]†]Ï]Ñ]^^e^g^¦^¨^ô^ö^7_x_¸_º_`L`•`Þ`'apa¹abKb”bÝb&coc¸cdJd“dÜd%ene·e¹effMfOfŽfÉfgg`g©gòg;h„hÍhi_i¨iñi:jƒjÌjk^k§kðk9l‚lËlmmbmdmªm¬mëmím9n;n|n~nÇnoYo¢oëo4p}pÆpqXq¡qêq3r|rÅrsWs sés2t{t}tÉtËtuuRuTu u¢uáuvVvXv¡vêv3w|wÅwxWx xéx2y{yÄy zVzŸzèz1{z{Ã{ |U|W|£|¥|ë|í|,}g}³}µ}þ}G~~Ù~"k´ýF€€Ø€!j³üE‚Ž‚ׂ ƒiƒ²ƒ´ƒ„„H„J„‰„‹„ׄلþ„…I…’…Û…$†m†¶†ÿ†H‡‘‡Ú‡#ˆlˆµˆþˆG‰‰Ù‰"ŠkŠ´ŠýŠÿŠK‹M‹“‹•‹Ô‹Œ[Œ]Œ¦ŒïŒ8ÊŽ\Ž¥ŽîŽ7€É[¤í6‘‘È‘’Z’\’¨’ª’ð’ò’1“3“““¯“±“ú“C”Œ”Õ”•g•°•ù•B–‹–Ô–—f—¯—ø—A˜Š˜Ó˜™e™®™°™ü™þ™DšFš…š‡šÓšÕš››L›•›Þ›'œpœ¹œK”Ý&žož¸žŸJŸ“ŸÜŸ% n · ¡¡N¡P¡–¡˜¡Ò¡Ô¡¢7¢9¢T¢V¢p¢Œ¢¨¢ª¢é¢ë¢(£f£¨£ã£%¤[¤¤Ã¤ø¤ú¤:¥<¥}¥½¥ò¥¦)¦+¦i¦k¦¨¦æ¦%§V§‰§£§¹§Ò§í§¨ ¨"¨h¨§¨á¨ã¨"©P©p©r©¨©é©ë©+ª-ªmªoª¯ª±ªñªóª5«7«y«{«½«¿«ÿ«¬A¬C¬…¬‡¬Ç¬É¬ ­ ­K­M­­­Ï­Ñ­®®U®W®™®›®Ý®ß®!¯#¯e¯g¯¥¯æ¯ ° °O°Q°—°™°Ó°±±7±9±o±€±‚±«±­±í±²Y²–²¥²§²Å²Þ²ù²³³_³a³Œ³Ž³¿³Á³ö³,´.´t´®´î´)µ+µ;µ=µ„µÌµïµñµ#¶i¶¯¶ß¶ ·d·¨·ì·0¸t¸¸¸ü¸@¹„¹Ä¹ºDº„ºÍºÏºßºáº(»p»“»•»Æ» ¼R¼‚¼Â¼½B½‚½Â½¾B¾‚¾Æ¾ ¿J¿Ž¿Ò¿À_ÀaÀ§À©ÀëÀíÀ+ÁlÁ¬ÁëÁ,Âk‰‹ÂË ÃHÊÌÃÒÃÔÃÄEÄGÄcÄeĬÄôÄÅÅ&ÅlŲÅâÅ"ÆbÆ¢ÆâÆ"ÇbÇ¢ÇâÇ"ÈbÈ¢ÈâÈ!É`É©É«ÉíÉ.ÊkÊqÊsʬÊíÊ ËËHˆ˾ËÀËûË:Ìy̲ÌÐÌÒÌÍWÍ•Í—ÍÔÍùÍûÍ ÎJÎŽÎÏÎÏSÏUÏ•ÏÖÏùÏûÏÐÐUЗÐÔÐÑOÑÑÓÑÒ#Ò%ÒfÒ¥ÒäÒ$ÓbÓdÓ¥ÓÚÓÜÓÔÔEÔoÔqÔ±Ô³ÔâÔäÔÕÕXÕZÕŽÕÕÍÕÏÕÖÖEÖ‹ÖÖÌÖ ×"×$×a×£×è×)ØoØqضØÜØÞØÙÙ\كٽÙøÙÚ ÚWÚÚËÚÛ?ÛAÛ|Û²ÛïÛüÛþÛ<ÜmÜoÜ“ÜÁÜÛÜÝ@ÝeÝgݧÝæÝùÝ;ÞJÞLÞ}Þ¸ÞÇÞÛÞ÷Þßß1ß3ßyß{ߺßøßúß9à{à»àùà5áwá´áïá1âpâ²â´âôâ6ãlãnã’ã”ãÚãÜãääiäkä—ä™äâä+åtå½åæOæ˜æáæ*çsç¼çèNè—èàè)éré»éêMê–ê˜êäêæê,ë.ëcë¡ëØëÚëâëäë!ì^ìœì­ì¯ì¾ìÀìýì6íqí³íîí0îrî´îóîþîï@ïï¾ïþï6ðuð¶ðâðäðùðûð6ñuñ±ñÙñÛñòZòò’òØòÚòóó1ó3ótóªóáóôGô€ôšôœôÜôõHõjõlõ­õåõçõ%ö^öŽöºö¼öùö*÷d÷˜÷Ï÷þ÷ø?øvø­øåøùRù‰ùºù¼ùúù/úgú›úËúû=ûEûGûûûÎûïûñû#ü%üZü\üœüžüÜüÞüýýVýXý‰ý‹ýÇýÉýþþGþIþ‹þþÆþÈþÿÿFÿHÿ„ÿ†ÿ·ÿ¹ÿúÿüÿ<>}ÀÂóõ35wy·¹ûý:<|~ÄÆ GI€‚ÃÅ  L‡‰ÄÆGIŠŒÇÉ  LNŒŽÄÆøú:<|~·¹öø9;y{±³èê " ] _  Ÿ Þ à   \ ^ ›  ß á ' ) e g š œ Ü Þ   P R ˜ š Ù   H J ‰ ‹ É Ë   HJ‹ÍÏAC€‚»½ðò/1ac–˜ÒÔMO‰‹ÅÇ JL‰‹ÌÎ  GIÇÉ  KMŒŽÍÏV‘“ÄÆ<>wy¹»úü;=~€¶¸øú13y{º¼ !')r»M–ß(qºL•Þ'p¹K”Ý&(tv¼¾  N P ™ â +!t!½!"O"˜"á"*#s#¼#$N$—$à$)%r%»%&M&O&&˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€›*0… ÙàTá %ø)ä.ƒ4Í8°==B2G?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghij›*2¢«­¶OXÓÜ~‡`jº Å ç ð |†°ºr|ü’›ËÔ/9§ Zdhq ðûoz”žîø“áëìõ¹Ã€‰# #¦#¯#ê#ó#ñ&ú&Ú(ä(8+A+±,º,w00d1n12§277h7q7‘7š7D8N8ƒ8Ž8ç8ð8%9/9‚9‹9Ï<Ù<8=A=·=Â=Ÿ>ª>™?£?¬@µ@þ@AEANAŠA“A÷ABQB`BwCCWE`EF™F>GHGàGêGH$H/H8H­H¶HöHÿHúJKžK§K¡LªLmPvPqQ{QT—T9²B²ß²è²ú²³³%³“³œ³Ú¶Þ¶}¼¼üÀÁÝÅáŽÉÆÉ—Ê ÊËÊÔÊKÐTÐÃÐÌÐýÐÑÈÑÒÑ ÔÔÔ"ÔšÔ£Ô§Ô¯Ô»ÔÄÔÈÔÐÔìÔõÔùÔÕ$Õ-Õ1Õ9ÕmÕvÕzÕ‚Õ¶Õ¿ÕÃÕËÕèÕñÕõÕýÕÖ'Ö+Ö3Ö)×2×6×>×zׂ״׽×Ø×á׈ؑؕØØÌØÕØ%Ú.ÚFÛOۡܪܮܶÜ-á4á‚á‰á˜âŸâÊâÓâôâýâð˜ðVñ_ñçñðñWóbóô"ôéôóô­õ¶õõõþõ2ö;ömövöÆöÐö÷%÷ øø™ù¢ùÆùÐù[úfúßúéúûû$û-ûñûúûüüü†ü´ý¸ýlp’›µ¾£D K B L   9 B ~€àæT[†»ÂÈΓœµ¾«­Úãõ÷&ÐæIR†‹¿ÉBDxƒÇË BE~‡¿ÁHJ†ÅË13pv­´© ° * 0 ‡ ‰   ( / G N g p ã æ '—šÖÙUY˜)2jp¬°í÷jn©®cf§×äZdáã#%agCG|…÷ÿ5<uwž£Þç]eŸ¥ã윣ܚ&&33333333333333333333333333333333333333333333333333333333333w#š&&ÿÿBPSCD:\Documents and Settings\rsacchi\My Documents\jan23\HSGN\91-6h.docÿ@€JÄ›&@ÿÿUnknownÿÿÿÿÿÿÿÿÿÿÿÿG‡: ÿTimes New Roman5€Symbol3& ‡: ÿArialG5€  ¿ ûüÇhŸMS Mincho-ÿ3ÿ fg?5 ‡z €ÿCourier New"qˆðÐhj¸&j¸&Œ+:ø$ð¥À´´0Ö02ƒðÿÿ UBPSBPSþÿà…ŸòùOh«‘+'³Ù0p˜´ÀÌØäø  , 8 DPX`hä Ud BPSPSPS Normal.dot BPS3SMicrosoft Word 9.0@@@¡µ£ÝÇ@ë ¤ÝÇŒ+:øþÿÕÍÕœ.“—+,ù®0 hpŒ”œ¤ ¬´¼Ä Ì éäAspen Systems Corp.Ö0   U Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~€‚ƒ„…†‡ˆ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ¡¢£¤¥¦§¨©ª«¬­®¯°±²³´µ¶·¸¹º»¼½¾¿ÀÁÂÃÄÅÆÇÈÉÊËÌÍÎÏÐÑÒÓÔÕÖ×ØÙÚÛÜÝÞßàáâãäåæçèéêëìíîïðñòóôõö÷øùúûüýþÿ      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijkþÿÿÿmnopqrstuvwxyz{|}~€‚ƒ„…†‡ˆ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ¡¢£¤¥¦§¨©ª«¬­®¯°±²³´µ¶·¸¹º»¼þÿÿÿ¾¿ÀÁÂÃÄþÿÿÿÆÇÈÉÊËÌþÿÿÿýÿÿÿýÿÿÿýÿÿÿýÿÿÿÒþÿÿÿþÿÿÿþÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿRoot Entryÿÿÿÿÿÿÿÿ ÀF€€Ä:¤ÝÇÔ€1TableÿÿÿÿÿÿÿÿÿÿÿÿlG WordDocumentÿÿÿÿÿÿÿÿ"ÖSummaryInformation(ÿÿÿÿ½DocumentSummaryInformation8ÿÿÿÿÿÿÿÿÿÿÿÿÅCompObjÿÿÿÿjObjectPoolÿÿÿÿÿÿÿÿÿÿÿÿ€€Ä:¤ÝÇ€€Ä:¤ÝÇÿÿÿÿÿÿÿÿÿÿÿÿþÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿþÿ ÿÿÿÿ ÀFMicrosoft Word Document MSWordDocWord.Document.8ô9²q