how to prepare for a federal audit - sra

8/3/2019 How to Prepare for a Federal Audit - SRA

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Aip |i ]~e}k~e hi~

k Hele~kb Kulo|

Pobh~eli Ci~}s" C@HJ" Lo~ec|i~Jkye~ Aihhjkg JcCkgg ]'C'

@ixe~gjeg| Se~xoces

S^K Kggukb Jee|og`

Ic|ine~ >


2/53

Jkye~ Aihhjkg JcCkgg ]'C'Kg Ogle}egleg| C]K Ho~j

Infec|oxes

\i oleg|ohy dey k~eks |ak| kulo|i~s ~exoeplu~og` k Hele~kb Kulo|" ogcbulog`6

Ehhi~| ê}i~|og`

Lo~ec| xs' Oglo~ec| Cak~òg` ih Cis|s

]~i*Kc|oxe6 Ehhi~| ê}i~|og` kgl H8N Cbekg*u}

Sun*`~kg|ee Jigo|i~og`


3/53


Hele~kb Kulo|s

Pak| os |ae kulo|i~s `ikb9

\ae kulo|i~ aks |ae ~es}igsonobo|y ih

}~ixolog` aos)ae~ i}ogoig ~e`k~log` |aekulo|ees cij}bokgce po|a ~ubes kgl

~e`ubk|oigs ~ebk|el |i |ae kpk~l!s/ ugle~

kulo|'


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Sebec|oig ]~icess Pay Pe~e _iu Sebec|el9

Sog`be Kulo| Hoglog`s

Nulè| \oje kgl Cis| Ogc~ekses

êbk|oigsao} po|a Kègcy ]~i`~kj ]e~siggeb

]e~hi~jkgce Jeksu~es

Bk~è ]e~ceg|kè ih Huglog` |i Sun*`~kg|ees

Og|e~gkb Cig|~ib Pekdgesses !OC [ues|oiggko~es/

Bk~è gujne~ ih `~kg|s |i kègcy !bi|s ih eq}isu~e/

]k~|ocubk~by bk~è `~kg|)cig|~kc|

êhe~~kbs)Kbbe`k|oigs


6/53


Pkys |i Le|e~ Sebec|oig

Cijjugock|e ~eksigs pay hoglog`s lig| }e~|kog |i loxosoig!s/in|kogog` huglog` kgl)i~ Ci~~ec|oxe Kc|oig ]bkgs ks siig ks lexebi}el

êkbos|oc Nulè|s kgl \oje Cigs|~kog|s

\ojeby ê}i~|og`" I}eg ( Aiges| Cijjugock|oig" ]~ikc|oxe K}}~ikca

Kgkbyve }e~hi~jkgce jeksu~es igìog` |i le|e~joge s|~eg`|as kglpekdgesses' Ne hbeqonbe |i ~e*|aogd k}}~ikca hi~ i}|ojuj ~esub|s

Lexebi} ~inus| sun*`~kg|ee jigo|i~og` cig|~ibs kgl cijjugock|e|aese |i |ae Kègcy

Pi~d po|a og|e~gkb kgl eq|e~gkb kulo|i~s |i le|e~joge pae~epekdgesses eqos| kgl ne loboèg| og cbisog` `k}s

]~e*kulo| su~xeys" ~osd kssessjeg|s


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Kulo|i~s Eq}ec|k|oigsAip |i }~e}k~e9

Ugle~s|kgl |ae ~ubes kgl ~e`ubk|oigs |ak|

yiu~ i~`kgovk|oig akxe |i knole ny kgl egsu~e|ak| kbb s|khh ugle~s|kgl |ae oj}i~|kgce ih

neog` cij}bokg|'


8/53


Kulo|i~ Eq}ec|k|oigs

]iso|oxe ogo|okb og|e~kc|oig !o'e'" }aige" ejkob" eg|~kgcecighe~egce/

[uocd kgl eksy kulo| |~kob

Og|e~xoeps po|a }e~siggeb" o'e' ugle~s|kglog` ihHC\^)HS^ cycbe4 losnu~sejeg| cycbe4 }ky~ibb cycbe4 cis|sak~og` cycbe !ci~~ini~k|e og|e~xoeps po|a es|knbosael }ibocoes/

]~oi~ og|e~gkb kgl eq|e~gkb kulo| ~e}i~|s

Su}}i~|og` licujeg|k|oig

Kccu~kcy ih cis| cilog` lo~ec| xe~sus oglo~ec|


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Kulo|i~ êl Hbk`s Lebky og S|k~| Lk|e Ogcigsos|egcy og jkgkèjeg|)s|khh ~es}igses êbuc|kg|

Xkùe kgspe~s

Lebkys og hoeblpi~d

Lebkys og kulo|i~ ~e{ues|s){ues|oigs

Aoà ]e~siggeb \u~gixe~ H~e{ueg| cakgè ih Kulo| Ho~js Spo|ca og kcciug|og` sys|ejs Aoà libbk~ kjiug|s ugle~ I|ae~ i~ Joscebbkgeius

cis| ck|eì~oes Bk~è gujne~ ih klfus|og` fiu~gkb eg|~oes


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Dey K~eks \i Dgip

Ehhi~| ^e}i~|og`

(

IJN ^e{uo~ejeg|s


11/53


Oj}i~|kgce ih Ehhi~| ê}i~|og` Kbpkys aks neeg k so`gohockg| kulo| k~ek

Skbk~oes kgl ~ebk|el h~ogè negeho|s |y}ockbby kcciug| hi~

ixe~ 05% ih lo~ec| cis|s cak~èl |i Hele~kb

`~kg|s)cig|~kc|s Ehhi~| ê}i~|og` k~e |ae }~icelu~es kgl cig|~ibs hi~

|~kcdog`" k}}~ixog`" kgl ~e}i~|og` skbk~oes kgl ~ebk|el

h~ogè negeho|s ny }~ifec|)kc|oxo|y

S}igsi~el kpk~ls usukbby kjiug| |i so`gohockg| ,

Ji~e sc~u|ogy * Hele~kb `~kg|s)cig|~kc|s k~e kso`gohockg| }i~|oig ih |ae s|ojubus }kcdkè


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Hele~kb k`egcoes s}ecohockbby |k~`e|og` ehhi~|~e}i~|og` lu~og` ~eceg| yek~s

GSH cu~~eg|by }e~hi~jog` kulo|s ih 3= ugoxe~so|oes !5}e~ yek~/ sogce >==0

Hoges ciubl ne so`gohockg| kgl ogcigxegoeg| |i |ae~eco}oeg|s

Gi~|apes|e~g Ugoxe~so|y * ,5'5 jobboig !>==3/

Eks| Ck~ibogk Ugoxe~so|y * ,>'< jobboig !>=='8 jobboig !>==


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Ji~e Susce}|onbe |i H~kul

Cak~òg` ji~e skbk~y |i k Hele~kb kpk~l |akg|ae kjiug| ce~|ohoel

H~kul xoibk|oigs jky sunfec| ogs|o|u|oigs kglogloxolukbs |i ni|a coxob kc|oigs kgl)i~ c~ojogkb}~isecu|oig

Ixe~ cijjo|jeg|s

Cij}egsk|oig }kcdkès Ogs|o|u|oigkb NkseSkbk~y

Oj}i~|kgce ih Ehhi~| ê}i~|og`


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ê{uo~ejeg|s IJN Co~cubk~ K*>; !Aoàe~ Eluck|oig Ogs|o|u|oigs/

IJN Co~cubk~ K*;>> !Gig*]~iho| I~`kgovk|oigs/

ppp'pao|eaiuse'ìx)ijn)co~cubk~s
http://www.whitehouse.gov/omb/circularshttp://www.whitehouse.gov/omb/circulars


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IJN Co~cubk~ K*>;!Ao`ae~ Eluck|oig/

F;=n!;/!c/ s|k|es6

Og |ae use ih kgy je|ails hi~ k}}i~|oigog`

skbk~oes" o| os ~eci`govel |ak|" og kg kcklejocse||og`" |ekcaog`" ~esek~ca" se~xoce" kglkljogos|~k|oig k~e ih|eg ogeq|~ocknby og|e~jog`bel'

K }~ecose kssessjeg| ih hkc|i~s |ak| cig|~onu|e |i

cis|s os gi| kbpkys heksonbe" gi~ os o| eq}ec|el'^ebokgce" |ae~ehi~e" os }bkcel ig es|ojk|es ogpaoca k le`~ee ih |ibe~kgce os k}}~i}~ok|e'


16/53


F;=n!>/ s|k|es og }k~|6

!>/ C~o|e~ok hi~ Kcce}|knbe Je|ails'

!k/ \ae }ky~ibb los|~onu|oig sys|ej pobb!o/ ne ogci~}i~k|el og|i |ae ihhocokb ~eci~ls ih |ae ogs|o|u|oig4

!oo/ ~eksigknby ~ehbec| |ae kc|oxo|y hi~ paoca |ae ej}biyee oscij}egsk|elny |ae ogs|o|u|oig4 kgl

!ooo/ egcij}kss ni|a s}igsi~el kgl kbb i|ae~ kc|oxo|oes ig kg

og|e`~k|el nksos

!n/ \ae je|ail jus| ~eci`gove |ae }~ogco}be ih kh|e~*|ae*hkc|

cigho~jk|oig i~ le|e~jogk|oig si |ak| cis|s los|~onu|el~e}~eseg| kc|ukb cis|s

IJN Co~cubk~ K*>;!Ao`ae~ Eluck|oig/


17/53


IJN Co~cubk~ K*;>>!Gig*}~iho|s/

0' Cij}egsk|oig hi~ }e~sigkb se~xoces

j' Su}}i~| ih skbk~oes kgl pkès'

;' Cak~ès |i kpk~ls hi~ skbk~oes kgl pkès" pae|ae~ |~ek|elks lo~ec| cis|s i~ oglo~ec| cis|s" pobb ne nksel ig licujeg|el}ky~ibbs k}}~ixel ny k ~es}igsonbe ihhocokb!s/ ih |aei~`kgovk|oig' \ae los|~onu|oig ih skbk~oes kgl pkès |ikpk~ls jus| ne su}}i~|el ny }e~siggeb kc|oxo|y ~e}i~|s'

>' ê}i~|s ~ehbec|og` |ae los|~onu|oig ih kc|oxo|y ih ekcaej}biyee jus| ne jkog|kogel hi~ kbb s|khh jejne~s!}~ihessoigkbs kgl gig}~ihessoigkbs/ paise cij}egsk|oig oscak~èl" og paibe i~ og }k~|" lo~ec|by |i kpk~ls'


18/53


\oje Saee|s)Ehhi~| ^e}i~|s

Jus| ne }~e}k~el k| beks| jig|aby kgl ciogcole po|a k|

beks| ige }ky }e~oil

Jus| ne so`gel ny |ae ej}biyee i~ sijeige hkjobok~po|a |aeo~ ~es}igsonobo|oes akxog` ho~s| akgl dgipbel`e

Jus| ne }~e}k~el ny ej}biyees ogcbulel po|aog |ae

oglo~ec| cis| }iib

IJN Co~cubk~ K*;>>!Gig*}~iho|s/


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Kllo|oigkb IJN ê{uo~ejeg|sCakgè og Bexeb ih Ehhi~| IJN Co~cubk~ K*;;= ~e{uo~es `~kg|ees |i in|kog |ae

s}igsi~og` kègcys k}}~ixkb og p~o|og` oh |ae ]O i~ dey}e~siggeb s}ecohockbby gkjel og |ae Gi|oce ih @~kg| Kpk~l

!G@K/ pobb6 Po|al~kp h~ij |ae }~ifec| eg|o~eby4

Ne knseg| h~ij |ae }~ifec| lu~og` kgy cig|oguius }e~oil ih 3jig|as i~ ji~e4 i~

êluce |oje lexi|el |i |ae }~ifec|" ny >5 }e~ceg| i~ ji~e" h~ij |aebexeb k}}~ixel k| |ae |oje ih kpk~l' \ae >5 }e~ceg| ogcbules |oje

cak~èl lo~ec|by |i |ae `~kg| kgl |oje cbkojel ks jk|ca'

Kgy cakgès jus| ne k}}~ixel og p~o|og` ny |aes}igsi~og` kègcy'

Gi|e Dey }e~siggeb gkjel og |ae G@K ciubl lohhe~ h~ij dey }e~siggeboleg|ohoel og |ae }~i}iskb'


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ôsds ih Gig*Cij}bokgce Cis| loskbbipkgces kgl hoges

Po|aaiblog` ih }kyjeg|s

Leso`gk|oig ks k Aoà ôsd I~`kgovk|oig

S}ecokb jigo|i~og`

Ejnk~~kssjeg| |i }k~|oes ogxibxel


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Kulo| K~eks ih Cigce~gOgs|o|u|oigkb Loskbbipkgces ckg iccu~ oh6

Ehhi~|s ~e}i~|s k~e ce~|ohoel ny ogloxolukbs i|ae~ |akg|ae ej}biyee i~ sijeige po|a suo|knbe jekgs ihxe~ohock|oig ih ;== }e~ceg| ih |ae ej}biyees |oje

\ae ehhi~| ~e}i~| lies gi| egcij}kss kbb |aekc|oxo|oes }e~hi~jel ny |ae ej}biyees ugle~ |aeo~|e~js ih ej}biyjeg|

\ae bexeb ih ehhi~| ~e}i~|el li gi| k}}ek~~eksigknbe" `oxeg |ae ~es}igsonobo|oes ih |aeogloxolukbs


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Kulo| K~eks ih Cigce~gOgloxolukb Loskbbipkgces ckg iccu~ oh6

\ae ehhi~| ~e}i~| ce~|ohoel ny |ae ogloxolukb os hiugl |i

ne hkbsohoel !h~kul/

\ae bexebs ih ehhi~| ~e}i~|el li gi| k}}ek~

~eksigknbe


23/53


Kulo|i~ êl Hbk`s Bk|e ehhi~| ~e}i~|s

Ehhi~| ~e}i~| ce~|ohoel ny sijeige po|aiu| suo|knbejekgs ih xe~ohock|oig

Hkcub|y kgl ]O Ehhi~| Hi~js gi| sebh ce~|ohoel ]e~ceg|kè ih skbk~y cak~èl |i gig*s}igsi~el kgl

kljogos|~k|oxe }~ifec|s os gi| ~eksigknbe nksel ig |ae~e{uo~el kc|oxo|y !ug~eksigknby bip/

\ii jkgy }is| ce~|ohock|oig ~exosoigs Ogcigsos|egcoes ne|peeg |ae lohhe~eg| ~e}i~|s !suca

ks" }ky~ibb los|~onu|oig" iu|sole kc|oxo|y ~e}i~|s" bekxe~e}i~|s" i|ae~ su}}i~| hi~js" e|c'/


24/53


^el Hbk`s Gi ]ibocoes kgl }~icelu~es i~ gi| pebb lehogel

]Os po|a =% ehhi~| ig |aeo~ huglel kpk~ls i~

;==% ig Hele~kb kpk~ls

]Os po|a k suns|kg|okb kjiug| ih }~ifec|s

Hoqel }~oce cig|~kc|s po|a ve~i ehhi~|)Cbogockb\~okbs po|a gi ehhi~|


25/53


Ehhec|oxe Ehhi~| ^e}i~|og` Sys|ejs

Skbk~y eq}egses saiubl ne kbbick|el nksel ig bexeb ihehhi~| }e~ceg|k`es hi~ KBB ogs|o|u|oigkb kc|oxo|oes

\i|kb ehhi~| saiubl gi| eqceel ;==%

Ehhi~| os gi| nksel ig


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Ehhec|oxe Ehhi~| ê}i~|og` Sys|ejsS}igsi~el Kc|oxo|oes ogcbule6

Ehhi~| ig Hele~kb `~kg|s kgl)i~ cig|~kc|s

Ehhi~| ig gig*Hele~kb s}igsi~el }~ifec|s

Ehhi~| hi~ k s}ecohoc huglel }~ifec| ogcbulog`6

P~o|og` }~i`~ess ~e}i~|s

Aiblog` bkn jee|og`s

]~eseg|og` ~esek~ca ~esub|s

Kc{uo~og` dgipbelè ~ebk|el |i |ae sci}e ih pi~d

O| geels |i ogcbule |oje lo~ec|by cak~èl |i |ae }~ifec| kgl

|oje cbkojel ks jk|ca)cis| sak~el cijjo||el |i |aes}igsi~


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Gig*s}igsi~el kc|oxo|oes

\ekcaog`

K||eglog` le}k~|jeg|kb hkcub|y jee|og`s

Se~xog` ig ugoxe~so|y cijjo||ees

Se~xog` ig k }ee~ ~exoep }kgeb

Nol kgl ]~i}iskb cis|s hi~ cij}e|og` kpk~ls

I|ae~ ogs|o|u|oigkb kc|oxo|oes



28/53


O| lies gi| ogcbule6

\ekcaog` eq|e~gkb ciu~ses ug~ebk|el |i |ae ogs|o|u|oig

Pi~dog` ks kg eq|e~gkb cigsub|kg|

Pi~d gi| ~ebk|el |i |ae ugoxe~so|y i~ |ae eg|o|y~eceoxog` |ae hugls

Jky gi| ogcbule hkcub|y }~kc|oce }bkgs

Saiubl ne lehogel og |ae Ogs|o|u|oigkb Nkse Skbk~y



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Aip \i Le|e~joge Skbk~y Cak~ès|i @~kg|s

\ae skbk~y cak~è |i k `~kg| i~ cig|~kc| : Ogs|o|u|oigkbNkse Skbk~y !ONS/ q ]e~ceg| ih Ehhi~|

ONS os |ae |i|kb cij}egsk|oig ~eceoxel h~ij |aeogs|o|u|oig hi~ kbb se~xoces }~ixolel

ONS lies gi| ogcbule Su}}bejeg|kb ]kyjeg|s" H~ogè

Negeho| ]kyjeg|s" êojnu~sknbe Eq}egses" kgl kgyeq|e~gkb }ky

Cij}by po|a kègcy skbk~y ck}o|k|oigs


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Pai os kg K}}~i}~ok|e Ce~|ohoe~9

K ~es}igsonbe }e~sig po|a suo|knbe jekgs ihxe~ohock|oig |ak| |ae pi~d pks }e~hi~jel

Ho~s| Akgl Dgipbel`e

Jis| cijjig ce~|ohoe~s6

Ej}biyee

Su}e~xosi~

]~ogco}kb Ogxes|o`k|i~


31/53


H~e{uegcy ih Ce~|ohock|oigs

^eksigknbe nksel ig yiu~ }~icelu~es kgl cig|~ibs

Kggukbby po|a }e~oiloc ~exoeps

\poce k yek~ ce~|ohock|oig po|a jig|aby ~exoeps kglklfus|jeg|s }e~hi~jel

[uk~|e~by

Sejes|e~s

Jig|aby


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Jk|ca !Cis| Sak~og`/ \oje cbkojel ks jk|ca jus| ne |kdeg og|i kcciug| paeg

le|e~jogog` bexeb ih ehhi~| }e~ceg|k`es

Cis|s ni~ge ny |ae ogs|o|u|oig !|y}ockbby gig s}igsi~elhugls/ ogcu~~el ig |ae }~ifec|

O| ~e}~eseg|s |ae cijjo|jeg| h~ij |ae ogs|o|u|oig |ipk~ls|ae }~ifec|

O| aks k so`gohockg| hogkgcokb oj}kc| ig |ae le}k~|jeg|}~ixolog` hugls kgl ig |ae ogs|o|u|oig ks k paibe

Paeg kg kpk~l os ~eceoxel og paoca cis| sak~og` pks}~i}isel" |ae cis| sak~og` necijes k noglog`cijjo|jeg| |ak| |ae ogs|o|u|oig jus| }~ixole ks }k~| ih|ae }e~hi~jkgce ih |ae s}igsi~el }~ifec|


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Ogle}egleg| Og|e~gkb Exkbuk|oig

IJN s|k|es |ae Ehhi~| ^e}i~|og` Sys|ej jus|KBBIPhi~ kg ogle}egleg| exkbuk|oig

Pe ~ecijjegl |aos ne }e~hi~jel k| beks| igce k yek~ Ogs}ec|i~ @ege~kbs k~e og|e~}~e|og` |ae IJN ks |aos neog` k

~e{uo~ejeg|

Kssessjeg| |iib |i le|e~joge oh yiu~ Ehhi~| ^e}i~|og` Sys|ejos cij}bokg| po|a |ae IJN Co~cubk~s


34/53


]ibocoes kgl ]~icelu~es

Jus| ne cij}bokg| po|a IJN ~e{uo~ejeg|s

Jus| ne pebb lehogel

Lehogo|oigs ih |e~js !o'e'" ogs|o|u|oigkb nkse skbk~y" kbbipknbepi~dog` scaelubes/

H~e{uegcy kgl |ojebogess ih ce~|ohock|oigs

H~e{uegcy kgl |ojebogess ih klfus|jeg|s

Ogle}egleg| exkbuk|oig ih Ehhi~| ê}i~|og` Sys|ej

îbes)ês}igsonobo|oes)Eq}ec|k|oigs Lehogel


35/53


Gep Kpk~l \o}s

Kljogos|~k|oxe s|khh saiubl pi~d po|a |ae ]O i~ |aele}k~|jeg| kljogos|~k|i~ |i xe~ohy |ae ehhi~| bexebsbos|el ig |ae Gi|oce ih @~kg| Kpk~l

Klfus| ehhi~| bexebs" paobe liog` |aos ~exoep" og i~le~ |ici~~ec| kgy ixe~*cijjo|jeg| }~inbej kaekl ih |oje


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Dey ]iog|s Ehhi~| ê}i~|og` Ehhi~| ê}i~|og` Sys|ejs k~e neog` aoàby sc~u|ogovel

Egsu~e cij}bokgce po|a IJN Co~cubk~s kgl jogojoveKulo| Ossues

\ae ce~|ohyog` ih ehhi~| ~e}i~|s jus| ne sijenily po|a suo|knbejekgs ih xe~ohock|oig

Ehhi~| os gi| nksel ig k


37/53


Dey ]iog|s Ehhi~| ê}i~|og` Egsu~e cij}bokgce po|a IJN Co~cubk~s kgl jogojove

Kulo| Ossues!cig|oguel/

Ehhi~| ê}i~|og` |~kcds |ae ~eksigknbe k}}~iqojk|oig ih kc|ukbkc|oxo|y ig }~ifec|s gi| nulè|

Jus| ne pebb lehogel og yiu~ ]ibocoes kgl ]~icelu~es Jkgukb

]O saiubl akxe k jogojuj bexeb ih ehhi~| pae~e |ae~e os gi lo~ec|skbk~y kbbipel ig `~kg|

Dee} ~eci~ls hi~ k| beks| |a~ee yek~s kh|e~ |ae sunjossoig ih |ae hogkbHS^


38/53


Dey K~eks

Lo~ec| xs' Oglo~ec|Cak~`og` ih Cis|s


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Cak~òg` ih Cis|s!Lo~ec| i~ Oglo~ec|/

H_;; LAAS IO@ Pi~d }bkg Kljog ( Cbe~ockb skbk~oes

Ogcigsos|eg| cak~òg` }~kc|oces Lk~|jiu|a skj}bel ixe~ >== |~kgskc|oigs

Ogc~eksel Hele~kb Kulo|s

\ksd Hi~ce ig Cis| ]~ogco}bes |i êluce Kljog nu~leg

Os |ae Ugoxe~so|y êkc|oxe i~ ]~ikc|oxe9

Lehogel ]ibocoes ( ]~icelu~es)LS*>


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Egsu~e cij}bokgce po|a IJN Co~cubk~s kgl jogojoveKulo| Ossues

Cis|s cak~`el |i hele~kb s}igsi~el k`~eejeg|s jus| nekbbipknbe" kbbicknbekgl ~eksigknbe

Jee| |ae lehogo|oig ih eo|ae~ lo~ec| i~ oglo~ec| cis|s kglcak~`el kcci~log`by



41/53


K*>; h8n cij}bokgce hi~ oglo~ec| cis|s !Hkcobo|oes (Kljogos|~k|oxe cis|s TH(KZ/

;' Og lexebi}og` |ae le}k~|jeg|kb kljogos|~k|oig cis| }iib"s}ecokb ck~e saiubl ne eqe~cosel |i egsu~e |ak| cis|s ogcu~~elhi~ |ae skje }u~}ise og bode co~cujs|kgces k~e |~ek|elcigsos|eg|by ks eo|ae~ lo~ec| i~ H(K !Hkcobo|oes ( Kljogos|~k|oxeTOglo~ec|Z/ cis|s'

>' \ae skbk~oes ih kljogos|~k|oxe kgl cbe~ockb s|khh saiubl gi~jkbbyne |~ek|el ks H(K cis|s' Lo~ec| cak~`og` ih |aese cis|s jky nek}}~i}~ok|e pae~e k jkfi~ }~ifec| i~ kc|oxo|y eq}boco|by nul`e|shi~ kljogos|~k|oxe i~ cbe~ockb se~xoces kgl ogloxolukbs ogxibxelckg ne s}ecohockbby oleg|ohoel po|a |ae }~ifec| i~ kc|oxo|y'



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Licujeg| Cis| Kcciug|og` S|kglk~ls !CKS/ eqcbusoigs

Es|knbosa Ogs|o|u|oigkb }ibocoes)}~icelu~es

Kjno`uo|y xs' Le|kobel)S}ecohoc



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]~i*kc|oxe6 Ehhi~| kgl H8N Cbekg*u}

Sebec| k skj}be !5=*05 |~kgskc|oigs/

Licujeg| |ae Cak~`es

Le|e~joge |ae e~~i~s

Cij}k~e ~esub|s |i |ae Ogs|o|u|oigs |ibe~kgce hi~ ~osd

Ci~~ec|oxe Kc|oig ]bkg

In|kog Segoi~ Bexeb Su}}i~|

Le|e~joge }~ifec| |ekj

In|kog iu|sole aeb} pae~e k}}~i}~ok|e

Licujeg|" Licujeg|" Licujeg|


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]~i*kc|oxe6 Ehhi~| kgl H8N Cbekg*u}

Ekca Skj}be ks k se}k~k|e kulo|)hobeLO@ LEE]

@k|ae~ su}}i~|og` Lk|k og Ceg|~kb Ihhoce

In|kog kllo|oigkb lk|k h~ij Kcklejoc Le}k~|jeg|!s/

Cigluc| hibbip u} jee|og`)Og|e~xoeps po|a ]O kglKcklejoc Nusogess Jkgk`e~

Ci~~ec|oxe Kc|oig ]bkg

Lexebi}*U}lk|e ]ibocoes)]~icelu~es

]~ixole K}}~i}~ok|e \~kogog`

Licujeg|" Licujeg|" Licujeg|

]~ixole Kulo|i~ po|a iu|cije9


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Dey K~eks

Sun*`~kg|eeJigo|i~og`


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Dey Hkc|s

@~kg|ees saiubl akxe s|~ig` je|ailibi`y~ebk|el |i Sun*`~kg|ee jigo|i~og`" |iogcbule6

Aip ih|eg |ae ~exoeps pobb iccu~

\y}es ih jigo|i~og` !o'e'" lesd ~exoep" so|exoso|" e|c'/

Pai pobb ne jigo|i~el


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IJN Co~cubk~ K*;33

IJN Co~cubk~ K*;33" Sun}k~| L '


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Dee} og jogl

Kbb Hoglog`s pobb ne kll~essel |i _IU" |ae@~kg|ee

Neog` ks ]~ikc|oxe ks yiu~ ~esiu~ces kglhogkgces kbbip

Kulo|i~s pobb syj}k|aove ji~e po|a }~ikc|oxe

i~`kgovk|oigs


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Kulo| ^esub|s

[ues|oigel Cis|

Ugsu}}i~|el cis| cbkojel

Ugkbbipknbe

Gi| ~eksigknbe Ugkbbicknbe

Og|e~gkb Cig|~ib

Cij}bokgce


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\~ocds Lu~og` |ae Kulo|

Akxe ]NC bos| ~ekly kgl i~`kgovel og |ae i~le~ ~e{ues|el' Akxe cibi~cilel }is|*o|s jk~dog` ekca o|ej ~e{ues|el

Ne }~e}k~el hi~ |ae pi~s| oleg|ohy licujeg|s)~eci~ls |ak| k~e ogs|i~kè kgl ne ~ekly hi~ eksy ~e|~oexkb

Akxe cis| }~ogco}bes xosonbe |i kulo|i~s k| }e~sig!s/ cunocbes pai pobb neog|e~xoepel

ê{ues| s|k|us jee|og`s

ê{ues| }i|eg|okb hoglog`s ne }~e}k~el kgl sunjo||elhi~ ~exoep lu~og` hoeblpi~d


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Aip Li _iu DgipPaeg _iu K~e Og \~iunbe9

Paeg yiu~ kulo|i~s k~e IO@ ogs|ekl ih kcciug|og` ho~js

Paeg yiu~ skj}be aks neeg eq}kglel Lu}bock|oxe {ues|oigs

Cbisel lii~s

]k~|ge~ kgl)i~ K`egcy igso|e

Bkcd ih hoglog`s neog` cijjugock|el


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Kulo| ^esibu|oig

K`egcy ]~i`~kj ]e~siggebXS

IO@ ]e~siggeb


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Oh yiu akxe {ues|oigs" cig|kc|6

Pobh~eli Ci~}s" C@HJ" Lo~ec|i~CNOV JAJ Jol*K|bkg|oc @ixe~gjeg| Se~xoces ]~kc|oce

Pobh~eli Ci~}s aks cigsole~knbe eq}e~oegce po|a s}ecokb }~ifec|s ks ~e{uo~elny |ae CHI Kc| ks pebb ks eq}e~oegce po|a hele~kb ìxe~gjeg| cis|s ogcu~~elkulo|s kgl k`~eel*u}ig }~icelu~es ~exoeps' Ae aks se~xel ks kulo|

jkgkè~ kgl ~es}igsonbe ogloxolukb |i ixe~see kgl cii~logk|e jub|o}be |ekjspo|a jub|o}be }~ihessoigkbs ig guje~ius eg`kèjeg|s' Pobh~elis}~ihessoigkb eq}e~oegce nehi~e fiogog` Jkye~ Aihhjkg JcCkgg ]'C' ogcbules}iso|oigs po|a Nek~og`]iog|" k }~oxk|e cigsub|og` ho~j" eel kgl Kssicok|es"C]Ks" kgl |ae Lehegse Cig|~kc| Kulo| Kègcy !LCKK/'

Jkye~ Aihhjkg JcCkgg ]'C' r CNOV JAJ" BBC3 Ne|aeslk Je|~i Ceg|e~" Ne|aeslk" JL >=1;;=

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