Fundraising Handbook Revised 07/20/16

Transcription

1 Fundraising Handbook Revised 07/20/16 1

2 TABLE OF CONTENTS Introduction General Fundraising Guidelines General Requirements for sale of perishable items Use of concessions Registering for Fundraising/Club Activity Cash Handling/Deposit/Record Keeping and Reporting Procedures Roles and Responsibilities Exhibits/Sample Forms Club/Team Charter Request for Approval of Fundraising Facility Use Request Form Food Service Request Form Fundraising Activity Release and Indemnification by Vendor Cash Advance Check Request Fundraising Collection Report Fundraiser Deposit Form Contacts: Peter Fuchs Fiscal Administration Janis Kanetani Fiscal Administration Phil Aganus HS Vice Principal Jodie Kimura HS Student Activities Coordinator Mary Lynn Earle HS Student Activities Assistant Sonya Ah Chong MS Student Activities Coordinator Marcie Saquing ES Student Activities Coordinator Nelson Wong Assistant Athletic Director

3 INTRODUCTION This manual is designed to address all groups who fundraise at Kamehameha Schools Hawai`i. Please review the guidelines and procedures carefully. These guidelines have been established according to KS Policy to ensure that the proper behavior and protocol are maintained by all fundraising groups in order for Kamehameha Schools to maintain its tax-exempt status. All organized students activities, including fundraising, which are directly or indirectly endorsed by KS, shall be coordinated by designated staff. This coordination is required to assure that all activities are consistent with the overall mission of KS, that specific reporting and approval procedures are followed and that the activity will reflect favorably on the KS family. 3

4 Kamehameha Schools Hawaii Fundraising Guidelines GENERAL 1. Fundraising activities should be for the sole purpose of benefiting students attending the Kamehameha Schools for school-related activities and are governed by policy A. Special approval is required if others are to benefit (e.g. charities). The primary purpose of fundraising should be for preseason travel, club trips, and student development clinics and clubs. Fundraising for items such as apparel, equipment, banquets, gifts, trophies etc. should be discussed in advance with division administration before a request is submitted. (Note: Due to the high number of clubs and fundraisers on campus, administration is sensitive to the number of fundraisers held annually and its impact on our community and ʻohana; hence, non-necessity fundraisers will be scrutinized and may be denied.) 2. No club, athletic team, or other Kamehameha student organization may raise/collect monies on or off campus without prior approval from the Student Activities Coordinator or the Assistant Athletic Director and the Vice Principal (KHS) or Principals offices (KES and KMS). See Registering for Fundraising/Club Activity section for details. 3. Crowdfunding using social media or other web based methods (either by individual or team) is not an allowed fundraising mechanism. The KS Communications division will be periodically auditing social media sites for unauthorized solicitations using the school or team names and violators will be subject to disciplinary action. 4. Fundraisers involved with the sale of perishable (see definition under Requirements for Sale of Perishable Food Items below) or non-returnable items must organize their fundraiser in a presale format to avoid being left with unsold merchandise. Please plan accordingly as cash advances for inventory are not allowed. Class advisors and coaches are likewise not allowed to front personal money for fundraisers without express approval from school administration (VP/Director level and up). 5. Clubs/teams and club/team advisors should strive to obtain competitive bids when procuring any items to ensure best return for students. Bids are required for any purchases over $5,000. Purchasing from related parties is discouraged and should be discussed in advance with administration (VP or higher level). 4

5 6. Clubs/teams are limited to five (5) on campus fundraisers a year (excluding concessions) and the duration of on campus fundraiser may not exceed five (5) consecutive days unless an exception is granted by administration. Fundraisers held off campus are not subject to this limitation. Fundraisers where tickets are sold on campus are considered on campus fundraisers even if the event itself is held off campus. 7. A fundraising activity or enterprise should yield a fair financial return for the level of effort involved. Fundraisers involving resale of non-returnable merchandise should be organized as presale events to ensure no loss due to unsold inventory. 8. A fundraising effort should not require so much time or money from students that they are unable to meet their other responsibilities at school or at home. 9. Fundraising projects must be sensible and appropriate. The type of activity selected should involve an equitable distribution of work load among the members. 10. Businesslike methods must be practiced with any collection of monies. Records of expenditures, income, and profit or loss must be kept by the advisor and/or treasurer and should be available upon request. A Fundraising Collection Report must be filed within two weeks of the completion of the activity for every activity involving the collection of monies. See Cash handling section for details. 11. Consistent with the educational objective of the school, students should learn appropriate ways of soliciting for fundraising projects. Advisors/coaches should demonstrate good marketing techniques and encourage students to be courteous when soliciting their products. Mass blanket or any form of written solicitation of the general public or individuals is not allowed without approval from the Student Activities Coordinator, Assistant Athletic Director (HS) AND Principal/ Vice Principal of the division involved. All donations are tax deductible however KS will not be able to state value of donation unless donation is in cash. 12. Products are not to be sold near or in Keawe/Hā`aeamahi Dining Hall without approval by the Principal. Selling during class is prohibited. 13. Faculty/Staff /Students should not be direct solicited by students involved in fundraising. KSH administration can support blanket notification to all campus ʻohana through our school s website, daily bulletin/announcements or campus system as approved through the Head of School s office but direct sales are highly discouraged. 14. Sales incentive programs involving incentives over $50 in value should be discussed and approved with the Principal or designee in advance 15. All clubs/teams must be sanctioned annually by ASKS, ASKMS or ASKES before they may use the facilities of the Schools. Applications for sanctioning are available at the Office of the Student Activities Coordinator or the Athletic Office. See Registering for Fundraising/Club Activity section for details. 16. Parents permission for a student to participate in an after-school or weekend activity off campus must be secured ahead of time. The form for completing this requirement is 5

6 available from the Student Activities Coordinator or Assistant Athletic Director. A copy of the form being signed by parents should be filed with the Offices of the Student Activities Coordinator or Assistant Athletic Director. Students being transported in school vehicles must be driven by an authorized KSH school bus trained driver and HAIS waiver forms must be completed if traveling in other than an official school bus. 17. Before an advisor may take a group on an off island trip, permission must be granted by the Principal or Vice-principal. All aspects of the itinerary, including the purpose of the trip, air costs, meals, housing, etc., must be included in the proposal. Upon receiving approval, the advisor will be given the necessary parental permission, medical and student behavioral expectations forms. See Policy A, Student Travel and Field Trips and the Office of the Student Activities Coordinator or Athletic Office for information on planning neighbor island or out-of-state travel. 18. If a student is injured or becomes ill during a club or co-curricular activity, the Office of the Student Activities Coordinator or Athletic Office should be notified as soon as possible. Accident report forms are available at the campus offices, or may be copied from Policy A, Student Field Trips and Activities, and are to be completed by the responsible advisor by the start of the next school day. The original report is sent to the Office of the Student Activities Coordinator or Athletic Officewith a copy kept by the advisor/coach. 19. Funds are available from the PTO (Parent Teacher Organization) for worthy endeavors. Requests should be submitted by filling out the request form which is available from the unit office, Office of the Student Activities Coordinator or Athletic Office. PTO requests must be received by division principals within given deadlines, or grant requests may not be submitted and/or honored. 20. Students may not sign contracts. All contracts with vendors must be signed by an authorized Kamehameha Schools representative (adult advisor or coach, Assistant Athletic Director, Student Activities Coordinator or Fiscal Officer). The additional signature of the KS Principal, Vice Principal or Fiscal Officer is required on all contracts for more than $1, Financial report the fundraising treasurer will review and sign off on the Quickbooks financial report provided by the KSH fiscal office and retain a copy for their records. Internal club files should be reconciled to the Quickbooks report which is the official system of record. 22. FAILURE TO SUBMIT A YEAR-END REPORT MAY RESULT IN NOT BEING ALLOWED TO FUNDRAISE THE FOLLOWING YEAR UNTIL THE REPORT IS SUBMITTED AND RECONCILED. 6

7 REQUIREMENTS FOR THE SALE OF PERISHABLE FOOD ITEMS 1. All perishable food items which are sold as part of a fundraising activity MUST be prepared in a Board of Health approved kitchen and approved through the KSH food service manager in advance of the event. Perishable items are defined as fresh prepared or raw food as opposed to dry goods which are prepackaged and sealed. Perishable items for resale will be limited to professionally (vendor) delivered pizza and prepackaged and sealed bento meals as approved by the Food Service Manager. Any other perishable items must be approved in advance by the administrator in charge and reviewed by the food service manager and director of operations. We recommend the KSH food service department be used for all perishable food for resale. Due to the extra time involved, if planning to deviate and request an exception please allow ample time for administrative review and discussion (recommend additional two weeks minimum). 2. NO HOMEMADE PERISHABLE FOOD ITEMS MAY BE SOLD FOR FUNDRAISING PURPOSES. 3. For items picked up directly by buyer from vendor (e.g. sweet bread, bento, chili): a. Prior to the sale of any tickets, the advisor or coach must secure a signed statement from the vendor ( Fundraising Release and Indemnification form - Exhibit E) indemnifying KS against any liability for complaints regarding tainted food. b. After it is signed by the vendor, the original must be returned to Student Activities Coordinator or the Assistant Athletic Director and the Principal/Vice Principal (KHS) or Principals (KES and KMS). The advisor/coach should keep a copy of the indemnity form. 4. For food products to be distributed directly to the buyers by club/team members: a. The advisor/coach must secure written instructions from the vendor on the proper care/storage of the food to prevent spoilage or food poisoning. b. Ensure that these procedures are strictly followed to protect KS against potential liability. 7

8 USE OF CONCESSIONS 1. Clubs/teams must submit a Request for Approval of Fundraising Effort form (Exhibit B) for each concession effort that is not tied to an athletic event (athletic teams may complete one form for all seasonal concessions). If a team/club has any fundraising forms that have not been submitted, approval for fundraising will be denied until the paperwork is up to date. 2. Request for use of either the Koai`a or Pai`ea concession stands must be ed to the Assistant Athletic Director. 3. Only club/teams authorized to fundraise should be using the concession. 4. Once approved, schedule a training session with our Food Services Coordinator in regards to concession processes prior to event. 5. Following the concessions, all receipts and profits will be calculated and reported by the Food Services Coordinator to Fiscal and Principal/Vice Principal. General Excise Tax and expenses will be calculated and paid by food services and net profits will be reported and deposited in the respective team/club account. 6. A completed Fundraising Collection Report form/concession report form (Exhibit H) will be completed and forwarded by the Food Services Coordinator to the advisor and the Principal/Vice Principal. Registering for Fundraising/Club Activity 1. Clubs/teams must be sanctioned ANNUALLY by school administration. Sanctioning forms and samples of bylaws etc. are available from the student activities coordinator or Athletic office (see sample attached Club/Athletic Team Charter form (Exhibit A). Please provide at least 15 days for the sanctioning process to be completed. 2. The purpose for the fundraising/collection of monies must be approved by the Student Activities Coordinator (SAC) or Assistant Athletic Director (AAD) and the Vice Principal (KHS) or Principals (KES and KMS) prior to commencement of the activity. Request approval using the Request for Approval of Fundraising Effort form which is included in this manual and can be duplicated for use. Requests for fundraisers in excess of $1,000 must be submitted 30 days in advance of the event. Requests for fundraisers of $1,000 or less must be submitted no less than 14 days in advance of the event, unless expressly approved in writing by the divisional principal. Each individual fundraiser requires a separate request form. Blanket forms are not allowed. Flyers, presale forms, apparel 8

9 designs and any supporting documents or contracts should accompany the Request for Approval of Fundraising Effort form (Exhibit B) at the time of submission. 3. Fund drives should be for specific purposes (see #1. General Guidelines - page 4) and any monies collected must be used for those purposes. Please check with your respective Student Activities Coordinator/ Assistant Athletic Director for any division specific requirements (e.g. preparation of budget in advance of fundraising request at HS). Excess monies raised may be used for other KS purposes at the discretion of school administration. 4. Club/team activities in general must follow all school guidelines with respect to field trip procedures, volunteers, transportation, water based activity requirements, etc. as these are considered school sponsored events. All organized group fundraising events must be supervised by an authorized Kamehameha Schools adult representative (KS employee or registered volunteer). If you have questions on any of these policies please see the student activities coordinator or school administrator for the division involved. 5. Fundraising requiring the use of campus facilities or food service will require completion of a Facilities Use Request (Exhibit C) and/or Food Service Request (Exhibit D) which must be submitted and approved no less than14 days of the event by all approvers. If requests are short dated, KSH administration may deny the fundraiser. If direct costs are involved in facility use, KSH administration may assess user fees which should be built into the fundraiser profit analysis. Cash Handling / Deposit / Record Keeping and Reporting Procedures 1. Kamehameha Schools maintains a consolidated bank account for all student club/class/team accounts. The bank account is reconciled by fiscal staff and bank statements are not distributed to clubs individually. On a monthly basis, the campus fiscal office may provide your club with a Balance Sheet and Profit & Loss Statement. On a quarterly basis, a Transaction Register listing all account activity may be provided for each club/team. If no activity is made within the quarter, no Transaction Register will be generated. It is the responsibility of the club/team to maintain its own records if it wishes and alert KSH fiscal office if a discrepancy appears. 2. All disbursements from clubs/teams must come through a Check Request Form (Exhibit G) signed by authorized individuals and submitted to the fiscal office within five business days 9

10 of the need for the check. Please note that checks over $5,000 may take longer to process as Head of School approval is required. If a reimbursement is requested, the check request must be within 60 days of the dated receipt. A.) Disbursements may not be made directly from the club to individual service providers or LLPs but rather must be made through the school procurement process (using required Independent Contractor Forms). The Club must then reimburse KS for the payment. Please plan in advance for the additional time this may take. B.) Travel Expenses for clubs exceeding $50,000 must be made through and with the KS Purchasing Department who will vet the request and bid travel out to preferred vendors. Please allow additional time for this process. We recommend KS use the group travel desk for local travel and consider using KS procurement form. 3. Club advisors/coaches, should maintain adequate records for each fundraiser including log of receipts, disbursements and a reconciliation of items sold to sales. For concession sales involving KSH Food Service, this will be done for you through our food service personnel and proceeds reported to the Student Activities Coordinator/ Assistant Athletic Director. All other fundraiser sales should be reported on the KSSA Fundraiser Deposits Form (Exhibit I). Club advisors/coaches and/or designee should be working closely with their divisional Student Activities Coordinator/ Assistant Athletic Director on this entire process as certain divisions may want to assign handling of duties differently. 4. A Fundraising Collection Report (Exhibit H) is required to be prepared within two (2) weeks of completion of any fundraiser. The sales report should be accompanied by a Check Request Form (Exhibit G) to pay out 4% GET to Kamehameha Schools on gross sales. 5. Fundraisers may accept cash, money orders, cashier s checks, or personal checks at the discretion of the fundraising advisor in charge. All checks should be made payable to KAMEHAMEHA SCHOOLS, not your club name. The maker may write the club name and/or students name on the memo portion on the bottom of the check. As a reminder, please take precautions when accepting personal checks as they are considered PII (Personally Identifiable Information) and you should protect this information as you would your own. If checks are accepted, the club /class/team advisor, coach or designee is required to keep a separate log of check #, payee name, and amount and this log must be kept separate from the actual checks. Your club/class/team designees must immediately report actual or suspected PII breaches to the Student Activities Coordinator, Assistant Athletic Director and KSH Fiscal Administrator. KS will not be responsible for any checks returned NSF and will leave collection efforts to the class/club advisor, coach or designee. All returned checks may be subject to a bank fee which will be charged to the club account. 10

11 6. All sales receipts should be recorded and safeguarded at all times. Sales proceeds must be kept in an official school safe at the end of every work day. If you do not have a safe readily available, you may place proceeds in a sealed envelope and drop in the depository safes located outside the Pauahi Lani Nui or Ke Ali`i Bernice Pauahi Administration building. You may retrieve the money the next day by calling the administrative office in the building involved (please advise the office a day in advance of the drop so they have access to the safe key). 7. Deposits should be counted and reconciled with a KSSA Fundraiser Deposit Form or KSSA Deposit Form (Exhibit I) by class/club/team advisor, coach or designee and the following procedures followed: Complete a triplicate FHB Deposit Slip (White-Bank; Yellow-Fiscal; Pink-Club) and write your club/team name on the bottom of the deposit slip. Proceeds and white deposit slip should be placed in a sealed bank deposit bag (complete info on front of bag). Attach yellow deposit slip copy to the deposit form then tender these to the fiscal office for proper recording. The sealed deposit bag along with above mentioned documents may be dropped in one of the depository safes or hand delivered to the fiscal office. Keep a copy of the deposit form, the pink deposit slip, and tear off top receipt from sealed bank deposit bag for your records. FHB deposit slips and plastic deposit bags may be obtained from the fiscal office. 8. No receipts should ever be left unattended or in an unsecured area for any reason. No receipts should be taken home or comingled with personal funds for any reason. 9. Requests for cash advances for travel must come through a Cash Advance Form (Exhibit F) signed by authorized individuals (Student Activities Coordinator/Assistant Athletic Director and Principal/Vice Principal) and submitted to the fiscal office within five (5) business days of the need for the check. Please note that cash advances over $5,000 may take longer to process as Head of School approval is required. Reconciliation of sales receipts and the return of any unused monies must be completed within 10 days of completion of travel. 10. Annual Fund Closeout - Ensure an annual fiscal closeout of each club account is signed by the advisor, treasurer, and approved by the department head. The closeout process would also ensure all required items are completed via checklist or open items identified for a clean transfer for the next school years club officers. Clubs may use a print out of the end of the year QuickBooks financial statement which can be obtained directly from the Fiscal Office or through Student Activities Coordinators or Assistant Athletic Director. The annual statement should be reconciled to club records, signed off by club officers and an administrator and filed with club documentation for at least six years (e-copy sufficient). 11

12 Roles and Responsibilities 1. Principal/Vice Principal Reviews and approves club/team charters, fundraising requests and check requests as required 2. Student Activities Coordinator/Assistants/Assistant Athletic Director Assists club/team with preparation of fundraising paperwork including charter documents, requests to fundraise, check requests etc. Assists student club/team officers/advisors with developing fundraising ideas, assists with research including assisting with bid requests, communication with potential and actual vendors, and coordination of facility use. Assists with training for financial transactions including preparation of deposits and general recording keeping as deemed necessary by club. Prepares recognition letters for donations received. 3. Club Officers work with fellow students to develop club concept, organize club meetings and events, and prepares annual report on club activities. Assists SAC as requested with designated SAC tasks. 4. Club Advisors/Team Coaches designate coaches, employees, parents, etc. who assists Club Officers with hands on operation of club providing direction and supervision within KS policy. Acts as a liaison between students and third parties as necessary. Provides direct adult supervision of club events. 5. Fiscal Office responsible for recording all transactions in QuickBooks general ledger system. Prepares and summarizes all deposits for weekly armored car pick up. Maintains high school office level safe. Prepares monthly consolidated financial statements (QuickBooks), issues all checks based on authorized check request, liaises with KS Controllers division on consolidated account reconciliation. Reviews fundraising results and profitability and provides business advice as deemed necessary. 6. Head of School co-signs all checks in excess of $5,000 12

13 EXHIBITS 13

14 EXHIBIT A KAMEHAMEHA SCHOOLS HAWAI`I CLUB/ATHLETIC TEAM CHARTER FORM SCHOOL YEAR - We, the undersigned students of the Kamehameha Schools, desire to form a club. ARTICLE I This organization shall be known as: ARTICLE II The aims and purpose of this club shall be: ARTICLE III The qualifications for membership to which every member must confirm are as follows: ARTICLE IV SECTION I The officers and their duties shall be as follows (short description): OFFICE DUTIES 14

15 SECTION II The officers are chosen by: SECTION III The standing committees of this organization shall be as follows: COMMITTEE PURPOSE SECTION I ARTICLE V Regular meetings of this organization shall be held: SECTION II Special meetings shall be called when and by whom? SECTION III The meetings will take place at: (Location) 15

16 ARTICLE VI SECTION I The dues of this organization shall be: SECTION II The purpose(s) for which dues are collected are: ARTICLE VII SECTION I The tentative plans for activities this year include: ACTIVITY DATE I have read and understand my responsibilities as stated in the Adviser/Coach s Role memorandum and I agree to sponsor this organization. Adviser/Coach s Signature Date 16

17 I hereby submit the above charter for approval to the Student Activities Coordinator/Assistant Athletic Director. Club President s Signature: Date This list of members is for the school year (attach a separate list if necessary): A. CLUB OFFICERS (if applicable) (Please Print) President Vice President Secretary Treasurer Telephone Telephone Telephone Telephone B. ADVISOR/COACH (Please Print) Name Class/Office Extension: 17

18 The above charter has been approved by the Student Activities Coordinator and the Vice Principal. Student Activities Coord./Asst. Athletic Dir. Date Principal/Vice Principal Date 18

19 EXHIBIT B Request for Approval of Fundraising Effort Date: To: From: Assistant Athletic Director or Student Activities Coordinator Name of Group: Purpose of Fundraising Effort (Check one): Travel: airfare, ground transportation + gas, lodging, food (up to $15 a day per KS student athlete and or staff member). Athletics o Restricted to pre-season travel only o Food: $15/day per student-athlete and/or staff On campus banquets: maximum of $15 total per student-athlete, applicable to meal, awards, prizes and gifts) Coaches Education/Clinics/Camps: monies to be used to pay for registration fees only/and/or insurance. Out of season team league fees (for Kamehameha Schools Hawaii Sponsored teams only). Post season travel (restricted use for travel expenses for additional players/coaches and/or managers with approval by administration). Varsity Level Only Consumable uniform items: Teams may fundraise for a list of limited use/ consumable items specific to each team within a given price range (a list of acceptable items per sport is kept with Athletics). Equipment: Training equipment may be fundraised for with approval of Athletic Director. Other - Please specify: 19

20 (Note: Travel requests must be approved by the Principal or Vice Principal) A. AMOUNT TO BE RAISED: Means of raising money: (Describe in detail, including name of product and vendor, costs per unit, and amount at which items(s) will be sold. Items using the KS Seal must be approved by Alumni & Parent Advancement Center. Approval will require a proof/legally showing the proposed use, plus a full description and/or sample of any items to be imprinted, including the colors to be used.) Solicitations will be made from the following groups: (Example: Friends, students, parents, etc.) Please list: Solicitations will be made: On and off campus: Off campus only: Approximate percent profit per unit sold WE UNDERSTAND THAT NO SOLICITATIONS WILL BE MADE OF ANY MEMBER OF THE BOARD OF TRUSTEES OF KAMEHAMEHA SCHOOLS. Period of fundraising: NOTE: No more than 5 school days may be allowed for on-campus fundraising. 1 st Choice: From: To: 2 nd Choice: From: To: 3 rd Choice: From: To: 20

21 KS Services and/or Facilities required NOTE: Work Requests and Facilities Use Request forms must be submitted upon approval. See Policy 4711, Facilities and Food Services Use for information. After completing the fundraising activity, a Fundraising Collection Report (Exhibit A) must be submitted to the Student Activities Coordinator so Kamehameha Schools can prepare a check for the state general excise tax (4% of the gross receipts) I have read the Fundraising Handbook and will comply with the conditions contained in it. (Coach s Signature) Telephone Number ACTION: Assistant Athletic Director or Student Activities Coordinator Date Approval/Disapproval: Kamehameha Schools Principal/Vice Principal Date EXHIBIT B 21

22 EXHIBIT C FACILITIES USE REQUEST FORM 22

23 EXHIBIT D FOOD SERVICES REQUEST FORM 23

24 EXHIBIT E FUNDRAISING ACTIVITY RELEASE AND INDEMNIFICATION THIS RELEASE AND INDEMNIFICATION is made this day of, 2 (Month) (Year) by: ( Vendor ) whose business address is In favor of: KAMEHAMEHA SCHOOLS (KS), whose business address is 567 South King St., Suite 200, Honolulu, HI 96813, In consideration for the promise of the following Kamehameha Schools student group: ( Group ) To sell by ticket in connection with the Group's fund-raising drive the following perishable food item(s): 24

25 Prepared and marketed by Vendor: ("Food") for pick-up by the ultimate buyer directly from Vendor between the following dates: Vendor hereby agrees to release, indemnify and hold forever harmless KS and its Trustees, officers, directors, agents, representatives and employees, including the student group and any subsidiary or affiliate of KS, from and against all losses, claims, demands, payments, suits, actions, recoveries and judgments of every nature and description, including any and all attorney's fees and costs incurred in the defense and/or settlement thereof, brought or recoverable against it or them by reason or in consequence of any act, omission, negligence and/or carelessness and/or delivery of the Food. Vendor further agrees to assume all risks and bear all loss or injury arising from or related in any way to the Food. Vendor has read and understands this Release and Indemnification, and agrees to be bound hereby. VENDOR By Its 25

26 EXHIBIT F 26

27 EXHIBIT G 27

28 EXHIBIT H 28

29 29

30 30 EXHIBIT I

31 EXHIBIT J 31

32 32