ࡱ> KHIJF NaRA GJFIFKKMSO Palette ’ͨɝұѪΡ׷կңӭױطڹݾ֫ڸܸٯݹݵ߾߸۹—Ơ޿ɧȠƚ̫ʦ̥έɝÉƘΧΫаʟ̠ΣϬЫұӳƌɔѫӲʝͤϨЩӭ̟͘ΤФЪѪҰө԰Դձֵָ׷ɒΠϧԳծձױڹПХѫҥҫӥӮԬթղֶ׶زطΖӬԲײ׷ٶٹڸڹڻܿҦԫժծձֵ׭ײدٲڶڻ۷ܻݿѝԦկطۼܸܾܺӟ֪֮׫װٯٲٶڶں۷ܴܻܾݷݻ߾֧֠٪ٱڲڷܴܾݷݾ޸޻ߺ߽ڮ۸ܸܵݽ޾ܲ޺߸ߺ߽ڨܭܹݵ߽߲߶C   ")$+*($''-2@7-0=0''8L9=CEHIH+6OUNFT@GHEC !!E.'.EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE"0!1AQ"aq2#CRr1A ?%~cߓFD){|`tU)%ln` *cR"lBwo|=nx&I`~s-ޮORvʴoҎy/ߞ1¼hdzOyU/&9srj2+ŽEb*&+LYO8cTTFOx/S\ MT.Ae|HC<j}Kk. FRם`^=(`jD/ dƯM]$CI±|iw)xY;#)Vvl{2ExƔ<^Tmvb[xC*?XJ1bvy=9^+xI,d[7?5o`eb&^k떌dK~ю:ob36P4k'.5\gD$=c-Q](XG|X/Pz4Ҡ):G̓5z_VA+S`|JonNKwԌrUxŭv/S7řPzP>9듺54 q2.nx~R( &%hۛRRPWM& "?9 Mu3q85 F]|o`kj^~E:q':X_(8 mohv-SӄC# :Mv^DIiċmozQ/:˯%X5Tb,k$<'L~S3* O( O%P#ܼJ?cP+Yq2fŕbCJKyWexn Erڮ>djKhO0VHUTްmMΣJIfVXXR]7vz_azGYel?pVbpV+UQZ"lT9..0H)*lKZ_#+#dEqǿ/XoHjsYXKe%dXO(ZI"UA{zD)ud=ƯS-t> ne})NnEͺ\Rs] ^}} _eM6Xo6GֵCٔ/53_%X[Ƣ2}]mXRn@ܿeV/nW˝+ܮN!!Tl \d{Ci7&^Sn(ӄ?u GO.Gȇ'w>;Kc[u8=inCBm o,Xy2Cq2Z+SULAԻp쭉QD ~O]-" %D72)FY) ', zE8򾓠iJ^+v>y/?8w(,qه<6DWXj3<,5ÆkzW>TXzueE"2  qpaF=#07ˈ#:xYMaX\oQ#Ҡy=6 VbI*[Ace&Vzzв{q]);GڮZQbm(L?r=d;AԮ p־@Si-ɍSU/EV"c8XYOS5"'Jgi +wb sܱV[U9OX8ڣƊ%4ڲ2AbUQpE8NcZoQlp8k+"J)[RbCU"T_9d;U* SKgPZ߆}x7x+GRqoQ@LQ#3VkcxpjDfCluVXyEVL#wh)PSQ|x cѴ Dd +n=$r UD6r Fpፂx/@8r r` R^(': E`qg0@9GaO * qpPQoB5 ]Fc rtGPwU%dQWPd+2STXBXd1b c!v4lZV z=tHl~ޣX7ڿzrV^E%b+wjAVVeH!bhiS'i®QsW yZE?a(L<ڧ_Z9S"W_Xd<G{w[U."M~G>+v2Qs8b*7U%`DX̞J1sMPƍhH53-a5Mo uA9K ~i,2WQ44*8`-N`_:<|@p6q+GA,Ap aRg&k 'p {WpMV"BV; W)h( FB$R##ʺ@Ayxm,ZC F0+7Ok< –ny-b< tP$eV&%Kј2 CtD̃Ͱs 0XKcZ+H*fea"_݈aL(VC ƀiFZVD' b Ԙ(R6DAUn9԰PAb_5/恲jW;+ Y$ҟ?A'i;phG_DW QP\@-韼 8S")o ODցbb4YI0$*OᎅHNaI{CSqoD t(lCθJι`EU U-RP_mI@Tk8j}1nf/$ͩJgE 'hv/$: ;SN +KL1ɨq)M 'ezcE4Ҧ2 (|1 q8$|[k0L Mk0JX(\Dx9FQrtthl&FK2"b傲haMq Ld+D|U K1~P"5؂}!=xgrS ,eX6wZq[Y:ZXªy@*(|5.ߗS?,S{(@iTit at#rnMP8%y cf&fZ+jbmvl|tydPǵ:cJnmhۏ~Sd @HvsXtXTζ0DRuuڲ` TNW5u=m"9for"0gJW4Y~mmֵ -&$CYgjŤ],^>acg %4;j\+rJrdm\e|H܊N aG'tGH82+Z߆?<0'F55 "JݖMS(SCb LiAUP+>JX ulZ\2rVFZojY? X Zޓ^ȌbBhzCqM.һoY>eWDVD.VSjK\y^VGC V) 4>C)mf1\P G4USa HW8Sit"Vq4~d0= ki0 %(*uNp^BGkv ugzEV 5j9vUɈY 2A<{6R' *kr5P24wal!,.XsFu$SJO VBd3+d/^crڪ:Q@g^,=WϕU^= tM_e(PuM qj xS4 Gs044pA2Iik#Ż erddBUGB fkw`/D6;^cblRC}UB- &tE8e+%UMA1e:glx 2]H $5*Ib(APckT|,lw+@1UEe |*BNN;HiԶ%0UP%uYZT`Z磗`P^zhQ"k]D5[Qw78*Y <s'࿇!C%TڸEZ=vP,]iytCдU&vA V,&;T ]ˈiezV&jhH פVؗ+hVz#K(u!䣚<%7c C\Xf,^@*8 F̠N7Q }-I4lպ519"^u0m(Z3 fc<0C!E† K`WT zJ"˼TdI7bc-;ԛCS v9P)k= V{rE)태Gzm16^Vά z7EYzuڪ=aS335ϫxw^ "!:#Uya05izgJ(鞖 .sʠHX753ks.j-aY`CCЃߝ]ĖurO7sMEujnM>yU2X AwۇݤMΝ6>C q*C>je9=_&70(}hcqEVm# GЫ V3Lm ڪN0e0%Ts\t@V,urzv,0T{ъXU4QBX޾n=H6^mőa됊|Յ.Ȭ ֻ^iЅ!CX|F᱓$ѕhe)1q| =˦hDAgt\ФLnDsn cEʁTW).],6VaZPBS;V1gvNDQŧiĞKpZV9kVތCk%i:b5=jR JcKQi BVn1MW17DܠFH _SjRyVVrmN9XA;v"EŠ:Zq%vFHZݷ %1Ly4@kVXN}"e]0q*wзdIDATd aHBsuaWWKPNqФ]l,?-LJ}աW,-=o9 lg^8 :,ש\ ;%$֕\RYVNs)Fnc(7W{3 B|"UCUuڤ>d6C%@t%е߀K!;wH$wcctP!&TfxRĄFhJh ݨu5|( Jgz9'\Yz SiM:H6"r0#(-j<ϣ[sd x'ʚ}FwĂCJ2b&A]pVt5 NQFUWC{:ȵȲ}m ڠ[4Ne6{gxjMw`[a.(ex1;pę,q48i+~9pNl"FZc ! ޱF- ͥO_1pÕL'up\ÌHgCPMZjRֆZ4|ee@n⢒B'JIN"L[z. *5⣏K;7s(|s=1"B`5PzC;1[~ZgV9uEъVw{YF؅ 0atxkpAY+nJ O,ɴW#Gr,$Ji lD3gy$Yt^:lk'RӬ]}߷4֭`]@ F/1qpm{3g$K~;YU7s@Ore)6(k<߳BY3>XFaG]mQhv#CBn^Zձa(<4nԧr׾M!kɎwDAB3 e;<~p`$Hla"K rώBʒw"y}|M!^C<;ĝ_/}|s̟xDI(H@(aRεpS<.tص/R|-&$9aRpV1i禠QgF Β7'&ܺf$*efo @6; PicJ c4 MF]N| C(:6yeЍܭ?ueg.uD6z ni/@C@Ä}4@*L1AX櫜k* )M_z:3݇\$ԏ'~:^=iP@I=t,6Qƒ_͏-wI#Q-~DTC!ۈt$>E9>"օ<5 j-$3:΋υ,}c=7D{Z&ԡ9:ܰ0R6(26Fuʬ.{˽S ~Rz2mFC*tքiW3̅~,] iR44ľ&*"$t$GwnQ2fX6#Z%^<23o]do˼0K$/144&K!T{)Ȅ M4ΤrpY&0y7<>|~R B q:ar0;}cGH8|: I%!LrT-I?e]"_8dAyK Si >1,IQJELѲ›,C =r”BJmWԪqzS9UH,sn%rj,-vu֣0ȋY;x*,M_N5R;jNQ DBV8 L! :fѝqi y? 4˽ (z^i*#j=LɥlWP#iN> /\OGEL.s8X.YC|kB1)`H䅰Y^ Xl*vHC%.xOkt~Qg[kmf5/+fY l CwUN b=aFxmiTrb2:i66kF" MyV+0y 1KjP]de)9/L([ V)4#Qw?$xMb"@~'.ԬZh)M;lʤ^:mfrǦ!l0h,Gͽ;hvWZ.gg# ]`fc ٣XҖbhe] FIkF4uqʍj51YpysƘs$ \u°PTf9}8 JL(9᱿?'jSt:GC{ :$#mjw`MlX2K$I6^"X FVxx;}m%KHi p׹ʑi%P6rNa.)zFwU!9fF:7B+FH:RU){-4},^Vd3˨}\nR!!u]g~PҀ>8cy 1P댟x&TYP7XryJvGw懽!Zr>VJN%tTx O7wn~_Eq =_  "cq[֭00 ] 5YY j'CS$S>Jڱebu1 qN#; =yf}/ Qw!%tײ : Jx#.kg_.| 0RMMd;HI$ `!dB~]h6 `!*E(ϛ(C ZpQ7;] GK#V2: Ssto^֯zlXkdm0ך:YzԵꚍ/xETj,F;n*I8D5,ڢccu/mCuFha=KyF%Drm.(=}-pg?{*?'`4D/ Path2t>ONO`M3^sc-ɣ׉JIwX|u%/}VκnأZDcitr?e-/1> Yg-up5'xouRN.?[zQYi3֟,0V {ؼe"͊+6دp5sI>J]X?Ֆж/?XGz [ۆ@ yU, kWpRkGtz ]/b)U} BY Mc8f+X)Pn8uUֺQZ"lT 9.-Z0H(*lKZ_#+#d%m}?n^<&jb2Y`}KXTb=STYהzb`ίSwy~òlwծk ]"fݶ˟*jWqk GB|>=/ӳl^1'mʇW`-cQUC>._l6kXDR̥.fJ-=2n?>%þP FdCHU[@k"v,exXq{ڷ%HePn@ W`:+mgWX E؉;-|!.sq)kkEaɓ" S(JLUCTuX[RR75J,Х\k*g5*xyvol(k;Ynj)[RjCU "T_rw`sH^a E4bԗ!&e^ #ު=`bl`[yDu>sBnG]5Vrw;.:Y?o3˜([4֡M"+%"Gfaj~.Úx[6[Lh{띎߯zhW.0* 5l!*_Vm6Hyk%\P럆-*/0 C%DYd `QpCX`=tJMhn;}\)46wpC\{-9Uxt;[oWm mi$CӣהcV0GDKUnr#Y5w͌0 WRQ*'k^$W"e$e K%ͣZּ [h=2Vbi6=a*HXMt?hش4zT%\=T!ވu{/~Nd=XYZ3U}U (JnB2j=l2D^VJ=%%6U*5K>gyr)UցށD_ȭUn 0,"hN|EYaQ9%pRd ē:MZYʞy"[:.\r#ny.wGa7 W6ǞTA^f=Kak}}O^r-݌wr}ȋ;Xö" Z}DgceYa0/+Jh0#@4  S!Y%eA(](m AԀfX SyKXJmh6j@k?X.~ɗ|ܜ`G6 ~`w1S/}^%Gle؃ -`P%G%_}s /( `%, BeV|:L"\ zBn^V?Bzlग़}A> Y\P5\"nݭ |BnB w d,?DCb1f2&j췄\ uA9J ~r#wBA+r 2QHC"[S"J\^wu`ȓ[ gho3a./ 5eS1Uܚ<6(~}g[q7XY,)' Hi(}Ҋ_3S`.>Cdz_R|4JD_YZE^68}ʦP ,Nw )5X0Ĝ/A .GlSdZrC2Raxr4O|u's1l#Dr T\EQi-sz`1Pc,k[UeY *;RJX}Xz,vZ}LW0dXJVgO,#N=Xo9K ӌ!XO^NG*[.! '"F11$YpBV d$'gXPc*n"}ݑ#.c.Xh~HUA bW%az"ry \H\A]NEwUnL;45ZCBe-Yޯ+ L8he_h3lXTZBKۨUJi-N>T"U^V @ %w$\A-MF S_$΢\4 BXy8 Q{!'QI eXMv`(MFΥ7/1Q7#u7 #(|1 l`$|`DA`(X˔L*š'Eu2dҡ,gRXz઄-2V P5Ɖ̲0T{W%, WAYZ\PPc -MZD6+VsVV]6b %*MĀPw Xʦi8b)ѽ i jAKH4OU xƑ^3ƂwnUέEN /Q<ƙ9`f@hP JG #4!ʆ`;ʍ &]\wb,X%G> Y!N3Ba)g;nM ?F"86KHcbZ !RWM#b&KUfYBWR_͗ZC-.Edݑ%aAƚWTVXR H,a33$s3@O-8NK6fm6NT00à@3; ̔ts򍗐s t16B"o_aVc(zZپݥ,tLWyu=!V KlB(p%.֥ @ |vU_P(%1`-Abm{(k ꎰ1c[nE J(XwYRVPZC{hZF3D  J8EUFc5 wє8j+d&5D_O|b )fQAͥT cZA`j5-s(7K,V {kJNhwi]m@4D,"kR% ]6t!O{J'r| 1 n;n<xSsrySɂ t7)JlM!Ӫf&uA:D6ʳ/d{97GH^;Qftj5j_UA9&n !FkS[4Ը)UXiQmyI>+ f#!K۾-=t;>-$YSb0QcΧ@$Jpx^Qwyݔ~ZVOVE )hdOU7e9!,BQe/ z ҏBPV0PgsHcL MlobbG񶚬KvW@ $lhB ꅒw|M9inշdm\5iÊQ kac0"= ki0%(.w*uNt^JUp =̪ԇA]d*D2rQ{tϢTcYFgʚvT M][K> 0VB&SeݡF:S Yw `Ht~4fcMыjQ{P)V/Kg:Od0qݱn)!NZoO)aCp4CEM-6R;P@IVȊ,Tu4-$ih&vBQhcE :+,5P%bz!jBW1{-h_)alOl){9Ce^xӄ:0FJ(\%U]CA x[Dw(x7WE<6*Z6dVNF Uv䑬ӨmJ`l J(2&I߭tcER9Qty@4[=F,G Va5G!i4cC`3Œ{TsRk e"&ShFCrF%FY:xG pa[5j#XafLUqǬ5hѢ{gs1@*X(+hBei畈Q|]wBY-ZddQ i(a"\G]>jiunΙ1$NPD5grj^s:YS%M`VтX*$Z;&koG*`;cFz]%5ʋUTL^X!g`+5Vp88v5Q˲Q_vy5)BL5aQi]-X QA{.!SʺZl9BbNMXUA{jD|T3f1Q[y<@#16p"έ޻K-}blHs %+y[b(t8jȳM!G_/?9ijd7y4" *+@) *#ծ U&33Kŭ{E{ch~Yn(ARn:@e«|6ˢ E\`X>[&}*⊨9‹to{ =xuz&Jz.܅fhO_,CG-]V6sVj9rIC {( rKLTh5H*l:zFC XWfU3=hFV,9^FB݉ciQ2{Pb9j.}l`PbY\!H}5p" i5-;E!EmU3!TP܌-IUt !D\9ԫzMSYqFj?h́Wr5eǢ+])O]Y.V.f0ghxG7V`56+BP2Ӛ?qP_q8TRRG1ˈYՃ`; 0)j}JU1ihb ~-fg^rf%ˎEhH+*8Ɓ QnH;ZXPY Rca ʱtUIP LܡbZFDTzW7ի3m1TCI7`}ɞiB{F["~`}0U1LeBX?BUA)֕ΆC,qDf16t^+.hM,,aC{ hڢQ,:f: ,zy`,BEl;,F%AMRa,N?$8:ࡧX(>Ԋ,X#iM0fGԛM5e[zxHư>Rts"1Ii48k+D!""ŬfMУ>)49hV Rwa"=@"9Adu $MWLgf/lUkDbcU0|M"\8Ģ:llor.wF_6lG-e.Ŧ٭rY{'4- +dAέꃨwry"ӺeeP>T4}f68b{%5̸5:[JtV`|G1aDiZ'wwwyGU(>̾V,BSauis=G2VV_YLaZq҇8|``xPEhaU Z/WuՄ +6]yU*(ꝗŬgZStS yY }}ۍr߀!";l[rP40Gn+ [TNt1DfE;;+AC\oIcs)(IO+*Zb#5~MH*#I܈LbUNJ+P0%G!~ :j풿Bai^HfxFXƜu//ڕ:+GUPzv,5Vi WhYaYy3 B޳钉" R ʡDV CVk7K>D@J+0u(EVVrvnVe%Ƒ~QZ  }~>}"[$YSQF9_D~׬ޅXU$h˪*agNJ‚+ʝ91Me 97F@\Cjs@pŕҁ;:Fڅ6?@XWZZp5lYe;EM ԏ7*eNBp5(FGtPDZWCmo[GsGGͥƍdFIR^0H a5㈪:mB8гFC)Uْt%0䟀K!3wHJ7$W{cctP!&T fxYR캙͈R*0+^#ԩ㳴i)W |jwQq 7I&WXc_n5a %@m~/"9wG‘W9 KM߁ v聕rV`mR 65 JnX)HSu[0Tp'᫛,{+88 7EUfQ~HdL5_FSnR} stDN%|G&'ċ 9#e1I[ɏGP!F)bT|5f)aѰZ"({l\81\ӹ-J_5p`!k2X6\עťik(ˉ.rC?ATGrueШgڨHo]1>$ ޺+6|Q#"ԱjVui`80ِ6̼3%ߝ̬*]Г|DٲV@^An;ُԬPj`=j;0@fBKh& vGR N(1SBNK`4dOX|!ID 4Cm(+|0 db<"f@1*\#bsqgyx;rX 7'9n#F~$E8xoAGF:݆/PU&Y96%r<,!\{ w =hnBʔ ^,e-E"MߵH8h=A>c80 3h)1~dr/Vj-OO9ecޚ:tbhdNBWtm,baR=p>RXu0BsS^ĕáaʂ%äEa~$hbθ B|gL׍<uDBwvXP Z)' ԡ,Vw:BCP>0PVA`Isx&eI;>A~B 6xsWPݩ]3HL@g S'& uHT 2D @66; uwν>qQo,CQ5(vt9{([khB]K]}ޤx{h, 0+r3c[@3(i*@XDY5gg_z:WHi@WOXv|A'y)3i0F '/ig _$K .*;W`ZL(G!{ t$| ,CȂZBLlr0q;'o#bd|焱^Q7:RvkWpfqncl?G\1ީwvY)T~gz9'e'3 4BWk͘vR̃_DJ!,z.EWBcux{X|WοtZ'R@c$*Z Y=q%X7Jfxuܲ#Ę\9-5<`gxpi[A37RZ?-Gua1 ʢmlcȢpr Osdp*ٍD>uVo1(ΉM(e6o&xScSBi6,%*ODr7P0ǧr2|29mkԐEΞ~d0 5&+8Y")0Rn*GIt;$)9Α3B;b O l&o:A3 Vr Dx3=@^^FLݎ_hF8v{%yj;|X;HÒQ`M c gY- k;hЄ؏?t48ZScF2B+֥Y6q(a Z@h6+ NA&EhGG` ճC2cav2xmOOз($Ma< ('l0;8$u1od'@-KRaSw.2C:wi,q +M5*$Nw3c3LqH|}qGg. u6fੰT"0}+5Va"K)럨6;%n˪J1CApf BAu̢;NkPO,~h{ 1%P *N`w>G1:  s_%1!K ϠFٳ 85jȾuhxz:76r] $,^,7PMpIu΢^[!NsE"/ ܥ:XU brιmbI$$ WsAg& 5 )l&Q9Q ire#Slʩ~%-zi5yٞmUd_r 1p׌_!͟ДsDPn]M i%Zg3 N[ &:!8~:vdz|??hn1-"cq}8 . ]>Gk@LN$SJx=dTS3&Yx#RZ- '7=o&߅vlߴiF@3[ xpgQYݔ7@{;3umڴ#V2: ';qH{ k^2NViެ4n6O8l\SXmͨ:6ka0 Ǟdڤccן0=`Ψbv83tܛ8*Hd'RwA-s/#[2rzEP[0RuEdB$Z:̞GN~.8ZzmIμNPK}bۑN.ڏklW=YED&/N=1c"L9I_Ws\'*lBZg\4%/^xK mcؘˉ17n֬w*ɫ(sq &n !tuIENDB`F`qܣ!h=; JFIFKK MSO Palette C   ")$+*($''-2@7-0=0''8L9=CEHIH+6OUNFT@GHEC !!E.'.EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE"1!1A"Qa2qB#Rb3 ?p Qi3*z!ZD/bAp7mAӋFn⹝0eV  ō?#.c%`mm@UJIW6ڢތFGz)[CHSz !j :m0G|Mͱ]XF/[Vi: 2w$,F[*Ӧ 樅R$޼TT @c!L5HP̬ F"{Ӂ:{?&!,-oB*ݑ&Xi׆CGRPUHD R bvTs0;1PĘ;kdz2 5q9mTp{ݟz``Wy[jQdȂ#r"_%知b~hFVo|I3& SV@ܑsza5U!G /j@ otUA KS J>PhqS}ĪfO8+r;qQLY@& M5,Blxef jKUrvHbLDNZ@)qĜXTR `y;yqj6"iH3% ybH~n5A V&Lj́e%{k3@eG$j@$bh!7n6X.pIQN e2oi!TI*8.Q“nQ`xԱgcF~\vn{ÿʰ$ 4 #x=^ZK#6z(:sA):m"$-TFp=$dQP*=mTʁDOh֩*CH2Oz԰d$vq[V0@ @$`HӱlA ;M@: t7XR H2?\iI!@*ON s< M%&A$yHSxp:DdT1747oD3$`QQF]8Ted0b@;mz‚P`zWkVW6)bdH *rwڃK$O'>>@`&-EC` pW.g6XevlU1DbPŭG΂0ehYPC8GnߚW6*̤?ږNaJC`P(F,aAcfVwFa $g('M]m|AH6vjIXC 8SuiHA'f}~SQRmNwrZg41?B 3;} `1t{iVEkn N6iъm7RN 2$ L}h:ڋb#h+4.l-Q7+^*We@ V-$dS0~,mf@Hi ` W(fP#opӤ9#z!S }l+tLAC0;n}Б$5A,w ~tT;ϯ'7$ #4 *)sYeaH䁸,VȀp*ϼH8&?@BQh0K@N70v#<ʺ|mMn '8%T 5Hm9KmRS|:$vYDV 21el gT[b+Yy rB` GTR rPñ{2J iQV@6<|]oba aOU2` L[V Ib /CR q( / 0DTimes New Romanttox: 0DGoudyOlSt BTanttox: 0 DWingdingsBTanttox: 00DVerdanasBTanttox: 0"@DTahomasBTanttox: 0PDWP TypographicSymbolsx: 0@ .  @n?" dd@  @@`` de^  ""+,02(    #%$+2.,.. 0.,020+     !  %&)*,-/0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]_R$NaRA G b$8 W6ُy8 b$0Z}[$%yڪ$6;C$R$qܣ!h=;h_y 0e0e A@A5%8c8c     ?1d0u0@Ty2 NP'p<'p@A)BCD|E?p3@8q6Uʚ;2Nʚ;g4NdNdx: 0`ppp@ <4!d!d@ 0t`o<4dddd@ 0t`o <4BdBd@ 0t@0___PPT10 ___PPT9z{d&? %BOARD MEMBER BOOT CAMPPRESENTED BY: Jacqueline C. Leifer Feldesman Tucker Leifer Fidell LLP 2001 L Street, NW Washington, DC 20036 (202) 466-8960 www.feldesmantucker.comJ'x(" d'w9Roles and Responsibilities of Health Center Board Members Traditional View`Duty of Care That level of care that an ordinary prudent person would exercise in a like position under like circumstances With certain exceptions, if a Board member acts in accordance with his or her  Duty of Care, he or she should be protected from personal liability with respect to decision-making b Z#ZZ nTraditional ViewDuty of Loyalty Undivided allegiance to the organization when making decisions affecting the organization Conflicts of Interest: should not use, or appear to use, Board membership for purposes of private gain for themselves or family/business partners Confidentiality: should not inappropriately disclose confidential information about the health center to other persons Be careful to not communicate (formally or informally) the health center s confidential information without Board approval FPcP|Pc|Traditional ViewSafeguarding the Duty of Loyalty Bylaws or other written Board-approved policy must prohibit actual or the appearance of conflicts of interest by Board members, employees, consultants and those who furnish goods or services to the health center V" $$$<~Traditional ViewNSafeguarding the Duty of Loyalty (cont.) A written  Code of Conduct provides safeguards to prevent all Board members, officers, employees, contractors, and agents from Violating conflict of interest policies Defines conflict of interest Establishes procedures to disclose and manage conflicts of interest that arise Establishes other prohibitions regarding gifts, bribery, nepotism, etc. Violating confidentiality duties))! )!Traditional View Duty of Obedience Observance of, and faithfulness to, the organizational mission Understand the mission and how it is achieved by the health center program Advance the mission when representing the health center within the community Amend the mission when necessary<?? &Grant-Related Laws, Rules and Policies''Grant enabling statute: Section 330 of the Public Health Service Act, as amended by Public Law 107-251 (October 26, 2002) Program-specific regulations: 42 C.F.R. Part 51c (community health centers) and 42 C.F.R. Part 56 (migrant health centers) Board size and composition requirements Between 9  25 members Consumer majority who demographically represent the target population Non-consumer members with appropriate expertise Limit on health care representation among non-consumersHP(PP( &Grant-Related Laws, Rules and Policies''xKey policy clarification regarding Board composition To be considered a  user for Board composition, consumer Board members should utilize the health center as their principal source of primary care and should have used health center services within the last two years A legal guardian of a consumer who is a dependent child or adult, or a legal sponsor of an immigrant consumer, may be considered a  user for purposes of Board representation:5ZZ5 &Grant-Related Laws, Rules and Policies''Program-specific regulations (cont.) Board selection process Monthly meetings/documentation Minutes of each meeting, to be approved at subsequent meeting Tracking system of board approvals/disapprovals vis--vis policies and other key functions Standing board committees typically include executive, finance, personnel, planning and quality improvement committees; however, only the executive committee should be authorized to act for BoardN%7]%7\'Grant-Related Laws, Rules and Policies (([Program specific regulations (cont.) Authorities and Responsibilities Selecting, evaluating and dismissing the CEO Preparing and approving annual project plan and budget, hiring the auditor, and accepting the annual audit report Developing, adopting and periodically updating financial management, personnel and health care policies and procedures<%!%!'Grant-Related Laws, Rules and Policies ((Authorities and Responsibilities (cont.) Evaluating the health center s activities and achievements and using knowledge to update mission, goals, objectives, plans, etc. Evaluating itself periodically for efficiency, effectiveness, and compliance with all Section 330-related requirements Assuring health center compliance with applicable Federal, State and local laws, regulations, and policies  see  Corporate Compliance Programs Under affiliation arrangements, the Board must retain autonomy over its full scope of authorities and continue to meet all Board composition and selection requirements (See PINS #97-27, #98-24))PPPP)        'Grant-Related Laws, Rules and Policies ((qDHHS administrative regulations: 45 C.F.R. Part 74, incorporating OMB Circulars A-110 (codified at 2 CFR Part 215), A-122 (codified at 2 CFR Part 230), A-133 Financial and program management systems, including cost principles Procurement standards Property and equipment standards Reporting requirements DHHS policies (e.g., DHHS Grants Policy Statement, January 2007)`PPAP.'Grant-Related Laws, Rules and Policies ((BPHC Policies Policy Information Notices (PINs) Program Assistance Letters (PALs) Example: PIN #98-23 B Program Expectations; PIN #2002-07  Scope of Project Policy Notice of Grant Award (NGA) and special terms and conditionsR=X>= &Other Federal Statutes and Regulations''Medicaid and Medicare Fraud and Abuse laws (Anti-kickback law; Stark [physician self-referral law]; False Claims Act) Antitrust laws Internal Revenue Code (Federal tax law) Health Insurance Portability and Accountability Act (HIPAA) Civil Rights Act of 1964, Section 504 of the Rehabilitation Act, Americans With Disabilities Act Clinical Laboratory Improvement Act (CLIA) Section 224(a) of the PHS Act, extending Federal Tort Claims Act (FTCA) coverage to health centers Discount Drug Pricing Program under Section 340B of the PHS Act8P.State and Local LawState counterparts to Federal laws (e.g., Medicaid, antitrust, fraud and abuse, tax) Licensure Insurance Life and safety codes Nonprofit corporation laws Charitable immunity statutes Charitable solicitation laws.$% &Corporation s  Law Articles and Bylaws Board structure Prescribed responsibilities Other duties Mission statement and internal policies and procedures Contracts with providers and vendors<:]:]1Corporate Compliance and Corporate Responsibility#Feldesman Tucker Leifer Fidell LLP >#(" d#/Regulatory Requirement for Health Center Boards00(Section 330 Implementing Regulations require a health center s Board of Directors to ensure that the health center is operated in compliance with all applicable Federal, State and local laws and regulations. See 42 CFR 51c.304(d)(3)(v) Implementation of a corporate compliance program is an effective means of meeting this obligation ZZcZZ$n<b!OIG Compliance Program Guidelines""(zCompliance Program for Individual and Small Group Physician Practices, (65 Fed. Reg. 59434 et. seq., October 5, 2000) The framework incorporates the seven elements common to all programs The OIG recognizes the need for flexibility, taking into account each provider s facts and circumstances, e.g., size, complexity, resources, type of practice, compliance history Multi-tiered, step by step approach and supplementation through outside sourcesvZHZEVThe  What and  Why of Compliance Programs,,(MInternal operational tool Examines and evaluates the quality and sufficiency of internal controls Promotes self-regulation, identification, correction, reporting and prevention Can mitigate penalties if non-compliance occurs Demonstrates commitment to compliance and honest conduct Improves quality, efficiency, effectiveness of health care services and operational activities, while reducing costs Limits corporate director liability Centralized education and communication system for employees, contractors, agents, Board members regarding health-care-related laws, regulations, policiesTPPPu$Step By Step ApproachNDesignate a compliance officer/contact to develop, implement, operate, oversee, monitor and, if necessary, modify the corporate compliance program Conduct initial ( baseline ) internal monitoring and oversight, and regular audits thereafter Develop written standards and policies to implement the compliance program and to govern health center operations, incorporating all applicable Federal and Sate laws and regulations rP !(Step By Step ApproachDConduct culturally and linguistically competent training and education programs tailored to the health center s needs, practice and size Develop effective, clear, open lines of communication between compliance and health center personnel, including an open door policy and a strong policy prohibiting retaliation Investigate detected problems and develop corrective action Publicize and enforce disciplinary standards dP0T{5lBoard Member  Do s and Don ts for Compliance Programs77(Do  Resolve to establish the compliance program Budget sufficient funds and resources to carry out compliance functions and ensure that other health center projects do not  tie-up these funds/resources Approve the policies and procedures that provide the framework for the compliance program Participate in training and education regarding the compliance program,ZiZilBoard Member  Do s and Don ts for Compliance Programs77(Do  Delegate authority to appropriate persons to conduct compliance activities Insist on regular reports from the management team regarding compliance-related activities (including audits, investigations, training, patterns of complaints) and results/consequences, if any Meet sufficiently often to update policies and procedures, reflecting compliance activities Be prepared to be consulted and act aggressively if any material compliance problems are identified ,ZZlBoard Member  Do s and Don ts for Compliance Programs77(Don t  Succumb to the temptation to be an outlet for employees who want to  end run the established compliance process Expect management to report all unsubstantiated allegations (as opposed to substantiated compliance concerns) Pay lip service to compliance without a true commitment, including a commitment with words, actions, and financial support4ZY3OIG Corporate Compliance Guidance for Board Members44$Corporate Responsibility and Corporate Compliance: A Resource for Health Care Boards of Directors (April 2003) Educational resource that includes structural and procedural  suggested questions to assist Boards in exercising their responsibilities regarding Development, implementation and oversight of the corporate compliance program Management s operation of the program Periodic evaluation of the program s effectiveness, and the sufficiency of the reporting system XoZZZo3OIG Corporate Compliance Guidance for Board Members44$|An Integrated Approach to Corporate Compliance (July 2004) Supplement to the first resource that includes  suggested questions to ensure that the Board understands The scope of the compliance program The roles of the in-house counsel and the compliance officer and each position s reporting relationship to the Board Board should ensure that processes are in place under which it receives information related to compliance, in a timely manner d;k;k~3OIG Corporate Compliance Guidance for Board Members44$Corporate Responsibility and Health Care Quality: A Resource for Health Care Boards of Directors (June 2007) Recognizes that oversight of quality of care is Core fiduciary responsibility of Board members An emerging enforcement priority Helps the Board to establish, and affirmatively demonstrate, that they have followed a reasonable quality oversight process Includes  suggested questions to assist Boards in understanding and examining the scope and operation of its organization s quality and safety initiatives Health care quality requirements Measurement tools Reporting requirementsmZ0ZPZZJZ` 0PJ  )$.Potential Liability of Governing Board Members *%Standard of CareCorporate Strict liability (e.g., accountability for grant funds) Reasonable care (e.g., malpractice) Individual Prudent business conduct versus gross negligence (check State standard) Intermediate sanctions for engaging in an excess benefit transaction Z\Z ZZ 3 :Intermediate Sanctions (IRC ' 4958; 26 C.F.R. '53.4958-T)8; In general, health centers and other tax-exempt organizations may pay reasonable compensation for services provided What comparable organizations pay to similarly qualified and experienced persons for comparable services Take into consideration all compensation received Sanctions may be imposed on a  disqualified person who engages in an  excess benefit transaction with the exempt organizationxtZZZt0+Intermediate SanctionsDisqualified person is anyone who, within a five-year period prior to the date of the transaction, was  in a position to exercise substantial influence over the affairs of the organization (e.g., Board member, CEO, CFO) and any immediate family member Excess benefit transaction is one in which the value of the benefit provided to the disqualified person exceeds the value of the consideration received by the organization Organization managers, e.g., Board members, CEO, CFO, and persons with those duties, are liable for a 10% tax if they knowingly approve an excess benefit transactionOZ:Z3Intermediate SanctionsThere is a rebuttable presumption that a compensation arrangement is reasonable if: The compensation arrangement was approved by the Board (or a committee of the Board) composed entirely of disinterested individuals The Board obtained and relied upon appropriate data in determining compensation comparability The Board adequately documented the basis of its compensation decision within 60 days of the decision and properly reported the decision The  organization manager relied on a reasoned, written opinion of legal counsel, a CPA, or a valuation expert (after full disclosure of the facts) that a transaction is not an excess benefit transactionxTP8P 3^ 5FA.Common Sources of Liability and Financial Loss//JEmployment practices  the most common reason for suits against nonprofit Board members Inattention to duties as board members Conflicts of Interest Violation of Federal and State laws Violation of regulations affecting the services that the organization provides Claims by service recipients.& LGGeneral PrecautionsCorporate Bond employees with access to funds and require subgrantees to do likewise Insure employees who provide medical/child care, drive vans, etc. Check credentials, background, references of all employees Risk management: identify, analyze, and choose appropriate method to control/avoid risk Individual Comply with fiduciary duties Obtain directors and officers insurance policy` P P PLP   LImmunity  Federal Volunteer Protection Act (VPA) Provides limited immunity from personal liability for volunteers (less than $500 per year as compensation) of nonprofit organizations B does not cover paid staff or the organization itself Scope of Immunity  Volunteers are not liable for damages if: They were acting in the scope of their volunteer activities and were properly licensed Harm was not caused by the volunteer s willful or criminal misconduct, gross negligence, willful misconduct, or conscious, flagrant indifference to the rights or safety of the injured party Harm was not caused by the volunteer operating a vehicle z'PPNPP'tNImmunity  dVPA: Even if a volunteer is personally liable, punitive damages cannot be awarded unless: The harm was caused by the volunteer s willful or criminal misconduct, or There was a conscious, flagrant indifference to the rights or safety of the injured party VPA: Volunteers are not protected if misconduct: Constituted a violation of a civil rights law Constituted a sexual offense Occurred while volunteer was under influence of alcohol`ZZZ1ZZZ1Immunity  Relationship to State Law Federal law takes precedence over inconsistent State laws to the extent that State laws provide less protection for volunteers. Relationship to Federal Tort Claims Act VPA covers individual volunteers that otherwise may not be covered under FTCA, but does not protect the health center as an entity Notwithstanding, it is strongly recommended that health centers obtain malpractice coverage for volunteer clinicians NOTE: Protections under immunity statutes should not replace Directors and Officers insurance PP(PP`P(+ *!Effective Board-CEO Relationships""( Role of the BoardBoard sets goals and priorities for, and provides overall direction, to the health center by  Establishing operational and strategic plans Adopting general policies and procedures to establish the  framework for operations Hiring, evaluating, and, if necessary, firing the CEO Providing direction to and overseeing the CEO B``6Role of the CEOTCEO manages the day-to-day operations of center by  Implementing and operationalizing the policies, procedures, operating plans, and long-term goals established by the Board Establishing and managing the operating systems Hiring the workforce and maintaining full authority over the health center s management team and staff, including management, evaluation and dismissal Allocating and operating within available resources 85ZvZ5uRole of the CEOCEO manages the day-to-day operations of center by  Taking other steps necessary to operate the health center (i.e. vendor contracts) Overseeing and monitoring the effectiveness of daily operations on a regular basis Identifying and resolving problems Interacting with the community, providers and payors in the marketplace Responding to opportunities and planning for future eventsP5PLP5< *Board Do s and Dont s The Board should  Establish effective communications with CEO (evaluate annually, but maintain regular communications) Build trust between Board and management by respecting the different roles of each Implement an effective committee structure to help Board (and, as appropriate, management) get its work done Participate in reviewing and approving key actions of the health center, BUT delegate comprehensive administrative responsibilities to CEO and the management team Receive regular reports from management Identify persons authorized to sign contracts and agreementsvPPePoWe&Board Do s & Dont sLThe Board should not  Usurp the CEO s authority or unnecessarily intervene in day-to-day administration of center Communicate with center staff directly (except in  special circumstances, e.g., serious issues concerning the CEO) and only in accordance with established policy and procedure`Z\ZZZb/  ! " # $ %&'()*+,-./01234567 8!9":#;$<%=&>'?(@)A*B+C,   0` hff$Idj` [RIȺ*=zdj` 333___` }a$Idj` [RIȺ*=zd3333>?" dd@,?nK!d @  h`Fff_d <7d7 n?" dd@   @@``PP   @ ` `p>> L0 :2 4(  4 4 Td "` * 4 # ld "  * 4 # ?A?Stationery"   * 4 ^HkAStationery"  * 4 6T "  T Click to edit Master title style! ! 4 6 "   \"Feldesman Tucker Leifer Fidell LLP##^ 4 C (Aanabnr2"  4 <"  *N  4 Zx ??",L  RClick to edit Master text styles Second level Third level Fourth level Fifth level!     SB 4 s *޽h ? [RIȺ*=zdj Gina Nature  0 L0 0 8@(  8v 8 @aAANABNR2"0   8 BG "   * 8 6K "  T Click to edit Master title style! !v 8 @aAANABNR2"0 pv  8 @aAANABNR2" v  8 @aAANABNR2" v  8 @aAANABNR2" B 8 s *޽h ? [RIȺ*=zdj 0  *(    0 P!   X*   0  !  Z* d  c $ ?*    0\  0  RClick to edit Master text styles Second level Third level Fourth level Fifth level!     S  6@o uP   X*   6 u   Z* H  0޽h/. ? 3380___PPT10.Bpݓz D(  D D N(oee P!  S X* AAAbb D N0ӓee  !  Z* AAAbb D Tuee vP   X* AAAbb D Tyee v   Z* AAAbbH D 0޽h/. ? ̙3380___PPT10.;j9  0 L0  @<(  @x @ c $88@   @ 0  `    T @ <޽h ? [RIȺ*=zdj 0 L0 *"@(  x  c $8    6 "` \"Feldesman Tucker Leifer Fidell LLP##z  bA2޽h ?Newsprint ̙33  0 L0 PH$(  Hr H S 4   r H S  4@0`  H H 0޽h ? [RIȺ*=zdj  0 L0 `P0(  Px P c $4   x P c $ 4,L  H P 0޽h ? [RIȺ*=zdj  0 L0 0(  x  c $4   x  c $ 4p  H  0޽h ? [RIȺ*=zdj  0 L0 0(  x  c $!4   x  c $|! 4,L  H  0޽h ? [RIȺ*=zdj  0 L0 p0(  x  c $54   x  c $(6 4,L  H  0޽h ? [RIȺ*=zdj  0 L0 0(  x  c $<@4pp   x  c $@ 4p  H  0޽h ? ̙33  0 L0 P<(  ~  s * Y4pp   ~  s *@Z 4  H  0޽h ? ̙33   0 L0 `<(  ~  s *[4pp   ~  s *`o 4p  H  0޽h ? ̙33   0 L0 <(  ~  s *4pp   ~  s * 4p  H  0޽h ? ̙33   0 L0 <(  ~  s *4pp@   ~  s *l 4  H  0޽h ? ̙33   0 L0 L$(  Lr L S 4p@   r L S , 4p  H L 0޽h ? [RIȺ*=zdj   0 L0 T0(  Tx T c $4p@   x T c $ 4p  H T 0޽h ? [RIȺ*=zdj  0 L0 80(  8x 8 c $4@   x 8 c $ 4p  H 8 0޽h ? ̙33  0 L0 h0(  hx h c $4   x h c $ 4,L  H h 0޽h ? ̙33  0 L0 0(  x  c $04   x  c $ 4,L  H  0޽h ? ̙33 0 L0 p<(  px p c $H 8   p 0  `  H p 0޽h ? [RIȺ*=zdj  0 L0  t0(  tx t c $4@   x t c $ 4pp  H t 0޽h ? [RIȺ*=zdj  0 L0 0(  x  c $4   x  c $* 40  H  0޽h ? [RIȺ*=zdj  0 L0 00(  x  c $B4   x  c $TC 4,L  H  0޽h ? [RIȺ*=zdj  0L0 `0(  x  c $X^4p   x  c $_ 4@p`  H  0޽h ? [RIȺ*=zdj  0L0 l0(  lx l c $r4P@`    x l c $`s 4  H l 0޽h ? [RIȺ*=zdj  0L0 0(  x  c $ 4p@   x  c $ȇ 4p0  H  0޽h ? [RIȺ*=zdj  0L0 0(  x  c $4p@   x  c $4 4@`  H  0޽h ? [RIȺ*=zdj  0L0 0(  x  c $4p@   x  c $< 4p  H  0޽h ? [RIȺ*=zdj(  0 L0 pP(  p~ p s *4    p c $ 4p`  &x @`H p 0޽h ? 3333(  0 L0 P(  ~  s *T4     c $pD 4p`  &x @`H  0޽h ? 3333(  0 L0 P(  ~  s *4     c $ 4p`  &x @`H  0޽h ? 3333l 0 L0  (  x  c $H8    6S "` \"Feldesman Tucker Leifer Fidell LLP##T  <2޽h ? ̙33  0 L0 00(  x  c $,!4   x  c $! 4,L  H  0޽h ? ̙33  0 L0 @$(  r  S 54p@   r  S 5 4p  H  0޽h ? [RIȺ*=zdj   0 L0 P0(  x  c $I4p   x  c $lJ 40  H  0޽h ? ̙33 ! 0 L0 $(  r  S M4P    r  S ` 4  H  0޽h ? [RIȺ*=zdj " 0 L0  0(   x   c $u4p   x   c $hv 4p  H   0޽h ? ̙33 # 0 L0 $0(  $x $ c $4P    x $ c $4 4`  H $ 0޽h ? ̙33 $ 0 L0 <(  ~  s *Ȟ4P   ~  s *p 4L  H  0޽h ? ̙33 % 0 L0  0(   x   c $@4P   x   c $ 4t  H   0޽h ? [RIȺ*=zdj & 0 L0  ($(  (r ( S 4   r ( S  4  H ( 0޽h ? [RIȺ*=zdjr' 0 L0   P(  P~ P s *H8   P 6\t "` \"Feldesman Tucker Leifer Fidell LLP##T P <2޽h ? ̙33 ( 0 L0  T0(  Tx T c $40   x T c $@ 4p0  H T 0޽h ? [RIȺ*=zdj ) 0 L0  X0(  Xx X c $4p   x X c $t 4  H X 0޽h ? [RIȺ*=zdj * 0 L0 0(  x  c $4p   x  c $0 40  H  0޽h ? [RIȺ*=zdj + 0 L0  \0(  \x \ c $*4pP   x \ c $+ 4  H \ 0޽h ? [RIȺ*=zdj , 0 L0  d0(  dx d c $ 0    H  0޽h/. ? 3380___PPT10.`  0 (  X  C *     S `W 0    H  0޽h/. ? 3380___PPT10.`  0 (  X  C *     S l 0    H  0޽h/. ? 3380___PPT10.`  0 (  X  C *     S 8 0    H  0޽h/. ? 3380___PPT10.(  0 (  X  C *     S ` 0    H  0޽h/. ? 3380___PPT10.(  0 (  X  C *     S $ 0    H  0޽h/. ? 3380___PPT10.  0 (  X  C *     S 4 0    H  0޽h/. ? 3380___PPT10.  0 (  X  C *     S 4 0    H  0޽h/. ? 3380___PPT10.@5   0 (  X  C *     S < 0    H  0޽h/. ? 3380___PPT10.໩  0 (  X  C *     S  0    H  0޽h/. ? 3380___PPT10.໩   0 (  X  C *     S  0    H  0޽h/. ? 3380___PPT10.B  0  (  X  C *     S  0    H  0޽h/. ? 3380___PPT10.B  0 0(  X  C *     S  ) 0    H  0޽h/. ? 3380___PPT10.B  0 @(  X  C *     S ? 0    H  0޽h/. ? 3380___PPT10. ɬ  0 P(  X  C *     S [ 0    H  0޽h/. ? 3380___PPT10. ɬ  0 `(  X  C *     S o 0    H  0޽h/. ? 3380___PPT10. ɬ  0 p (   X   C *      S \ 0    H   0޽h/. ? 3380___PPT10.O  0 (  X  C *     S , 0    H  0޽h/. ? 3380___PPT10.O  0 (  X  C *     S а 0    H  0޽h/. ? 3380___PPT10.O  0 (  X  C *     S  0    H  0޽h/. ? 3380___PPT10.`֯  0 (  X  C *     S  0    H  0޽h/. ? 3380___PPT10.`֯  0  (   X   C *      S   0    H   0޽h/. ? 3380___PPT10.]  0 $(  $X $ C *    $ S  0    H $ 0޽h/. ? 3380___PPT10.] $ 0 ((  (X ( C *    ( S 4` 0    H ( 0޽h/. ? 3380___PPT10.㲞 % 0 ,(  ,X , C *    , S D2 0    H , 0޽h/. ? 3380___PPT10.㲞  0 0(  0X 0 C *    0 S dH 0    H 0 0޽h/. ?