In other statutes, Congress has indefinitely authorized federal agencies to spend Treasury funds or special-purpose taxes, fees, or forfeitures, without separate appropriation of such funds. 1980 0 obj <> endobj Making an expenditure or creating an obligation in excess of the amount available in the appropriation or fund unless authorized by law. Your boss could be held pecuniarily liable if the purchase is found to be improper. hVmo6[L%EvRIm-aRmdrmGY22E=Q A00HC#@Ci-8`$$RAMdb@%8c0zE##H1D:CJ'DAR4'd)fN+e!1DAclhrLiH 1aPp(iH A the authority to obligate appropriated funds is limited by184 bus times manchester to huddersfield. T/F. Certifying the application of the funds meets the fiscal requirements for the Purpose, Time, and Amount Statutes. What is the bona fide needs rule in appropriations? (2) Restrictions. Airmen, Guardians, Commanders and Directors shall obligate and expend funds only for the purposes authorized by law (T-0) and departmental policies. . Someone wants to use appropriated funds to buy a refrigerator and a microwave. 48 Other provisions have prohibited DOD from using its transfer authority to fund projects, programs . While this might be considered more restrictive than intended by Congress, it is within the Service or Agency prerogative to be more restrictive by policy than what is allowed by the U.S. Code. This severable services contract exception only applies to contracts funded with single year appropriations (e.g., O&M). The cookie is used to store the user consent for the cookies in the category "Performance". 2002 0 obj <>/Filter/FlateDecode/ID[<53A68479FDBB6842B4FB30D77B7C668F><6937090000A0BB4984E96E698CFEF08A>]/Index[1980 38]/Info 1979 0 R/Length 106/Prev 607388/Root 1981 0 R/Size 2018/Type/XRef/W[1 3 1]>>stream 3. The Constitution, Article I, Sect 1. Find out how you can intelligently organize your Flashcards. Definition: The bona fide needs rule is a rule of appropriations law. Business Managers Guide to Bona Fide Need Rule, U.S. Code Title 31 Section 3101 Misappropriation, U.S. Code Title 31 Section 1341 Anti-deficiency, U.S. Code Title 31 Section 1502 Bona Fide Need Rule, U.S. Code Title 31 Section 1517 Anti-deficiency. 47:321 from the sale of services as defined in R.S. As per the FMR: FMR (Vol 11A, 020510 "PROJECT ORDERS"): Commencement of Work. During this time, the funds are available to adjust existing obligations, or to liquidate prior valid obligations, but not to incur new obligations. Example of the Expiration and Cancellation. US Code, Title 31, Section 1502 (a) states that, "The balance of an appropriation or fund limited for obligation to a . 16 U.S.C. The three major fiscal law provisions that concern funds execution are theAnti-deficiency Act, Purpose Statute (also known as the "Misappropriation Act"), and the Bona Fide Need Rule (also known as the time statute). The Contracting Officer correctly determined that the "lead-time" exception for supplies was applicable under the circumstances. *How long does the Department of Defense Financial Management Regulation give an individual discovering a possible Antideficiency Act violation to report it to his/her chain of command and the Financial Management Comptroller? Congress, which authorizes the appropriation of funds for programs and activities. No Tax or Duty shall be laid on Articles exported from any State. Contracts for periods crossing fiscal years: severable service contracts; leases of real or personal property (a) Authority.-(1) The Secretary of Defense, the Secretary of a military department, or the Secretary of Homeland Security with respect to the Coast Guard when it is not operating as a service in the Navy, may enter into a contract for a purpose described in paragraph (2) for a . Definition: The bona fide needs rule is a rule of appropriations law. These end items benefit current and future periods and generally are II, p.10-39 (Feb. 2006). Appropriations: Limits on Amount, Object, and Duration. %PDF-1.6 % Specified Military Construction is for over Facilities that have a common support purpose but are not mutually independent are Facilities with mutually independent supporting functions are Who classifies work necessary to complete a construction project? How should the agency handle this judgment? Citations to this principle are numerous. a00E!Kyl&rD+54w=x[ % rEsFAc-V9%54)9}.Z[8yu,mEVdwlXM$w dB_td"/I;#p|^vm#+t '7E908pV- t Supply items: Generally, bona fide need is determined by when the government actually requires (i.e., will be able to use) the supplies being acquired. Closed Appropriation (Canceled) An appropriation or fund account in which the balance has been closed or canceled and is no longer available for obligation or expenditure for any purpose. No federal endorsement of sponsors intended. 1551-1557, appropriations are available for limited periods. See Appropriation Categories. is an interconnected system and has to be paid for out of the Procurement pot (> $250K), not out of O&M. This is how you can spend the money we've given you. the Department of the Air Force. Fire Pension Funds shall be governed by the respective pension boards. A. When do appropriated funds have to be obligated? h0EeF#K%o-!MMK^}cei-kY2TS$) Y@VZ[p8max!C3$`dKA!!K dJ$`pq$N$~3I This period, spelled out in the resolution, may range from a few days to a few weeks or months or even the entire fiscal year - depending on when Congress believes it can pass the final appropriations bill (s). The amendment by section 8033(b) of Pub. d. Rental charges for equipment and facilities hbbd```b``="y,?A$a `,nfIu0&# 2udUf"nL> =? Provided that nothing in 16 U.S.C. February 15, 2023. %PDF-1.5 % Several examples of Bona Fide Need follow: Please note that you should expect to receive a response from our team, regarding your inquiry, within 2 business days. This does not preclude identification of a central payment office by a DoD Component to pay small bills. However, you may visit "Cookie Settings" to provide a controlled consent. 2412), section 15 of the State Department *A unit is conducting a month-long Combined Airborne Parachute Exercise with the country of Romania. c. Determines most of the portfolios returns and volatility over time. Start your constitutional learning journey. No Title of Nobility shall be granted by the United States: And no Person holding any Office of Profit or Trust under them, shall, without the Consent of the Congress, accept of any present, Emolument, Office, or Title, of any kind whatever, from any King, Prince, or foreign State. endstream endobj 1597 0 obj <>stream What are the effects of light pollution on animals? The Bona Fide Need rule ( 31 USC, Section 1502) requires appropriated funds to be used only for goods and services for which a need arises during the period of that appropriation's availability for obligation. It does not allow you to incur any other expenses to honor the award recipients' accomplishments. for public purposes is not limited by the direct grants of legislative power found in the Constitution."). . Unlike an . However, a Service or Defense Agency has the discretion to limit application of this exception and require subordinate activities to budget for and execute this type contract on a strictly fiscal year basis or a period less than the 12 months. An example of data being processed may be a unique identifier stored in a cookie. Expenses are generally paid for out of ($ pot) Investments are paid for out of ($ pot) O&M may be used to purchase up to $250K of investment (instead of Procurement which most commanders don't have access to). Q. An appropriation act is the most common means of providing Budget Authority (BA). The specification of these objects is sometimes in an appropriations act itself (a so-called rider), but more usually is in the non-appropriations legislation establishing federal agencies or continuing particular programsoften called authorization acts. A. The relationship between authorizations and appropriations then is not always straightforward either in terms of the procedural consequences of the distinction between these two categories of legislation or how their interaction has the potential to have an impact on how an agency may obligate funds. Helps the investor decide on realistic investment goals. that have not been obligated may expire and be cancelled. certification that funds are available to cover obligations. Appropriated funds may not be used for trinkets unless there is specific statutory authority to do so or if it is a necessary expense of the agency. (b) A provision of law requiring that the balance of an appropriation or fund be returned to the general fund of the Treasury at the end of a definite period does not affect the status of lawsuits or rights of action involving the right to an amount payable from the balance. It does not allow you to incur any other expenses to honor the award recipients' accomplishments. *Someone used an RDT&E appropriation to fund a purchase. After mark-up sessions in which committee members (and staffers) conduct a line-by-line review of the PB, the HASC and SASC will each send their own version of the Authorization Bill to the floor of their respective chambers. This exception applies only to DoD and states that a project will be considered to have met the bona fide need of the prior FY if work is started by the end of the CY. (b) If the contract is incrementally funded, funds are obligated to cover the amount allotted and any corresponding increment of fee. Non-severable services characteristics (2): Construction is generally considered a _____ service. On rare occasions, as in the case Train v. City of New York (1975), federal courts have also intervened to say that a President has no authority to withhold funds. Unless Congress chooses to intervene, appropriated funds. Commanders may use appropriated funds to pay for awards for military members under 10 U.S.C. An agency may obligate and expend appropriations only for a proper purpose; 2. rather than for actual R&D efforts. Relation-Back Theory/Antecedent Liability: Going back to make adjustments using expired funds, anticipated small increase to original contract. The Constitution places the power of the purse in Congress: No Money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law . Authority to Obligate Funds for Payment to Third Parties Who Request Reimbursement for Cost of Complying with a Summons (Form 6863) (formerly SBSE DO 178-1) Authority: The authority to obligate appropriated funds for payment of search costs, reproduction costs and transportation costs in connection with third party summonses issued under the . Any information, products, services or hyperlinks contained within this website does not constitute any type of endorsement by the DoD, Air Force, Navy or Army. The bona fide needs rule is one of the fundamental principles of appropriations law: A fiscal year appropriation may be obligated only to meet a legitimate, or bona fide, need arising in, or in some cases arising prior to but continuing to exist in, the fiscal year for which the appropriation was made. Some of our partners may process your data as a part of their legitimate business interest without asking for consent. Does a requirements contract involve a contingent liability? You respond by telling him: Food preparation and storage equipment may now be purchased with appropriated funds, so long as the primary benefit of its use accrues to the agency and the equipment is placed in common areas where it is available for use by all personnel. The Brigade S3 (operations officer) wants to conduct a two-hour block of instruction for the Romanians on C-130 exit safety procedures. the event that creates a legal liability to pay, You have to need and and buy it in the year the money is available, Current year funds for current year needs. the Board is obligated to establish and collect fees that are necessary to fund operations of the Board and the Department. e9s8O+ VS-~mh.w>1_NFT-%_Jn][![JganQNdriM4. maintain aircraft on remote island). 2261 0 obj <>/Filter/FlateDecode/ID[<03AF36BDE5CB3247B869B42EA3622DF0><9047C8551BA9504F9F0D871C2F56F049>]/Index[2247 63]/Info 2246 0 R/Length 77/Prev 341674/Root 2248 0 R/Size 2310/Type/XRef/W[1 2 1]>>stream The Federal Training Center 12 Legal Availability of Funds . [A]nd to make their responsibility complete and perfect, a regular account of the receipts and expenditures is required to be published, that the people may know, what money is expended, for what purposes, and by what authority. 1502(a)) The Infield Fly Rule. 47:321(C) and 322 in each fiscal year shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which . Assuming you intend to use appropriated funds to make these purchases, is there anything wrong with these intended purchases? Dangling Participles of Purpose (in 2 manners): You can't augment a pot of money out of another pot, or with any other sources. The asset allocation decision: a. when a building must be started in order to have it completed on time. (B) Fiscal year 1997. Even where the President believes that federal spending is urgently needed, spending in the absence of appropriations is constitutionally prohibited. Obligations should reflect proper distribution of line items and instruct the contractor how to invoice correctly. action may result from such unauthorized commitment of government funds. - Contracting or Borrowing Authority - Authority to obligate and expend offsetting receipts and collections. Obligating any amount in excess/advance of available funds. *Some of the permissible reasons for reprogramming of military construction and family housing funds are that reprogramming is necessary in response to: Departmental adjustments or reprogrammings may be required for a number of reasons including but not limited to: responding to emergencies; restoring or replacing damaged or destroyed facilities; accommodating unexpected price increases; and implementing specific program provisions provided for by Congressional Committees. Second, appropriations normally must be used for the . hbbd```b``d2X DHvwH8T",$ This is different from a revolving fund, though. Stock level exception: Agencies may use current year funds to replace stock consumed in the current fiscal year, even though the replacement stock will not be used until the following fiscal year. Such backdoor spending, as it is often called, is usually without limitation as to amount or duration of spending but usually has effective limitations as to object. but is not limited to, services of temporary employees, student or graduate assistants, persons on fellowships, part-time academic employees, board members, and consultants and other services specifically budgeted by each agency, or by the . PRESIDENTIAL SPENDING POWERThe Constitution assigns to Congress the exclusive power to authorize spending. The Request to Purchase for Release of Funds (DRC1162) shall be utilized for disbursements. While executive agencies may have legal discretion to determine how to allocate and obligate the funds available to them, they are also legally required to execute spending legislation as enacted. Th Military spending includes: activities of the Department of Defense, war spending, nuclear weapons spending, international military assistance, and other Pen One of the methods used by Congress to maintain oversight is the Budgetary Process, also known as the power of the purse. The three major fiscal law provisions that concern funds execution are the Anti-deficiency Act, Purpose Statute (also known as the "Misappropriation Act"), and the Bona Fide Need Rule (also known as the "time statute"). 2005 Pub. T/F As long as the MIPR is accepted by 30 September, we're good to go. Drink tap water. The government paid ABC Corporation on 15 November 2010. *A Commander decides to give a Commanders Coin for Excellence to everyone. Having exhausted the . Expenses are normally financed with Operations and Maintenance (O&M)11 appropriations Spending requires another kind of authorizationthat is, an appropriation. Happens after to absolve or excuse liability. Investments include the "costs to acquire capital assets such as real property and equipment" or assets which will benefit both current and future periods and generally have a long life span, is the erection of a complete and useable facility, or a complete and useable improvement to an existing facility.13 Once a DOD unit classifies a project as a construction project, then that While the resolution looks at total federal spending over a 10-year window, it . *KO awards a contract on 20 September 2010 for $10 million inadvertently committing an ADA violation by causing the Army to exceed the amount available in its FY 2010 O&M appropriation. However, fiscal year-end stockpiling of supplies, in excess of normal usage requirements and regardless of price, is prohibited. The Appropriations Clause would appear to categorically enjoin the President and federal agencies to spend funds only as appropriated by Congress. The most common Service limitation on the use of an appropriation beyond the first year is for RDT&E appropriations, and specifically, for that part of the appropriation intended for activity operations (e.g., travel,office supplies, salaries, etc.) x -xE [1] Principles of Federal Appropriations Law, Vol. Instead, it reiterated that the Indian framework would only cover high-risk NPOs. It sets limits on funds that can be appropriated but does not grant funding which must be provided by a separate congressional appropriation. An agency may obligate only within the time limits applicable to the appropriation (e.g., O&M funds are available for obligation for one fiscal year). but they do not obligate appropriated funds of the U.S. Conservative estimate of the contingent liability: estimated conservatively to be sufficient to cover the additional obligations that probably will materialize based upon judgement and experience. Debt service funds, reserve funds and other financial assets held by identified fiscal agents and trustees as provided by the appropriate bond ordinances and documents shall be subject primarily to the requirements of the respective Ordinances and documents, but subject to Introducing Cram Folders! 31832 0 obj <>stream L. 109-59, title XI, 11115(b)(2)(E), Aug. 10 . In addition, you plan to purchase cake and punch. Cram has partnered with the National Tutoring Association, Discretionary Spending Vs Military Spending, Essay On Australian Government Appropriation, Nice Suit Dry Cleaning Company Cash Flow Analysis, Difference Between Revenue And Capital Expenditure. Moreover, despite the categorical imperative of the Appropriations Clause, it would seem that Congress itself is constitutionally obligated to provide funding necessary for the President to undertake Executive powers specifically granted in Article IIto receive ambassadors, act as Commander in Chief, negotiate treaties, grant pardons, and the like. ' dC{ZL{f|]O>int/Ye K[^It]Ea~g?EtIsSz~o?>F#9k||S|!G'O\B ByW7oMp=%k/ authority. hTKSQk#i 1Z\bUd *Accountable officers can be held pecuniarily liable: The statute of limitations for settling the accounts of an accountable officer is three years after accounts are substantially complete. There is, for instance, an indefinite, permanent appropriation for national intelligence activities, the objects of which are only partially specified in federal statutes. Contract authority permits agencies to obligate funds in advance of appropriations, but not to pay or disburse those funds absent some additional appropriations authority. The consent submitted will only be used for data processing originating from this website. Ooops. If you don't have proper year funds to pay a settlement, you must (2) We have to pay back the Judgement Fund if (2) moving funds into or out of a fixed earmark, holds money until transferred into another appropriation. 1. higher priority than the original, unforseen military requirements. For a randomly chosen bond fund, find the probability that: Which of the following statements reflects the importance of the asset allocation decision to the investment process? They are only as good as Congresss determination to abide by them. DoD Departmental Accountable Officials. The Romanian troops are all already airborne qualified, have successfully completed multiple jumps, but have never jumped from a U.S. C-130 before. No Bill of Attainder or ex post facto Law shall be passed. Lafayette S. Foster Professor of Law at Yale Law School. Planning Programming, Budgeting & Execution System, unofficial administrative reservation of funds "fencing off" based on firm procurement requests. Use an FFF test and a .05 level of significance to determine whether there is a relationship among the variables, Grants Congress the"power to lay and collect Taxes, Duties, Imposts, and Excises, to pay the Debts and provide for the common Defense and general Welfare of the United States, is a limited form of budget authority. As such, supply needs of a future year are considered to be the bona fide need of the year in which they are required, unless an exception applies: Lead-time exception: Agencies are permitted to consider normal lead-time in determining bona fide need for a purchase. Yes. Involving the government in a contract or obligation for the payment of money in advance of appropriations made for such purposes, unless the contract or obligation is authorized by law. Thus, an agency uses appropriations in two basic waysdirect expenditures (disbursements) and obligations. 31790 0 obj <> endobj Access to and use of the information of this website is at the user's risk. It is a statutory, 1. is a statute, passed annually by Congress, which, 1. is the most common form of budget authority, Financial Management Regulations (DOD FMR), provides: "Appropriations shall be applied only to, states that if two or more appropriations are equally available, then the agency may choose which appropriation to use. d. Creates a standard by which to establish an appropriate investment time horizon. Businesses track their cash outflow and inflow related to procuring long-term assets through the investing activities of the SOCF. agreement by parties based on mutual concessions. 2. does not provide budget authority. The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". $173K of (interconnected) CCTV equipment is a system, and can be paid for out of O&M (< $250K). *On 1 September 2010 a Contracting Officer properly awards a contract to ABC Corporation for 1000 widgets. Congresss power of the purse is at the foundation of our Constitutions separation of powers, a constitutionally mandated check on Executive power. Food preparation and storage equipment may now be purchased with appropriated funds, so long as the primary benefit of its use accrues to the agency and the equipment is placed in common areas where it is available for use by all personnel . Appropriations: Authority to Draw Money from the Treasury 2-3 3. There is no violation of the Appropriations Clause as long as funds are not paid until appropriated. There are a variety of other forms of federal spending authority besides statutes called appropriations. For instance, Congress has often authorized agencies to obligate federal funds which have not yet been appropriated. For example, the DoD agency may obligate FY 23funds for a 12 month severable service contract that begins anytime during FY 23and continues into FY 24. However, the appropriation or fund is not available for expenditure for a period beyond the period otherwise authorized by law. Offsetting Collections: Authority to Obligate Funds Collected 2-5 5. The basic concept is that the government does not receive value from the service rendered until that service is completed. If you can get it from the supply chain, it's likely centrally managed and therefore paid for with Procurement. Include POCs for technical, contractual, and financial items. Appropriations do not represent cash actually set aside in the Treasury; they represent limitations of amounts which agencies may obligate during a specified time period. The expenditure of funds in only proper when 1. You give the following correct advice. items that have a long life span and become capital assets of DoD. How are federal agencies supposed to spend their appropriated funds? *Which is the most likely example of a project that would be appropriate under the Commanders' Emergency Response Program (CERP)? For example if funds are appropriated to repair equipment, that does not mean to purchase equipment with those funds. Statutory entitlement programssuch as Social Security, unemployment payments, and certain agricultural subsidiesare likewise usually funded by an indefinite and permanent appropriation in the statute creating the program itself. 3, 080305) also provides for a year-end exception for repair and maintenance. 1. However, at times Congress has created spending authority not only without amount or time limitations, but also arguably without an effective object limitationwhere, for instance, the agency has broad, discretionary authority in some particular policy area. 3. "ge IF@9#C^8P$7JMN|0 :` %PDF-1.7 % 1. 2. Authority provided by federal law to enter into financial obligations that will result in immediate or future outlays involving federal government funds. best auto racing helmets 2021; michael van buren obituary; shagbark hickory seedlings the authority to obligate appropriated funds is limited by. Closed Appropriation 3133. Bona Fide Needs Rule. Award now is proper if the installation later obtains Procurement funds to replace the funds obligated for the computer system. according to procedures that are outlined in statute. appropriated. If approved, which type of funds should be used to fund the construction? . When providing the executive branch with statutory authority to obligate Treasury funds, Congress may . These cookies ensure basic functionalities and security features of the website, anonymously. Variety of other forms of federal appropriations law someone used an RDT E! Offsetting collections: authority to obligate appropriated funds to buy a refrigerator and a microwave Brigade S3 ( operations )! Federal law to enter into financial obligations that will result in immediate or future outlays involving federal government.! 020510 `` PROJECT ORDERS '' ): Commencement of Work a U.S. C-130.! Has often authorized agencies to obligate funds Collected 2-5 5 qualified, have successfully completed jumps... '', $ this is how you can intelligently organize your Flashcards revolving fund, though current future... For example if funds are appropriated to repair equipment, that does receive... Data as a part of their legitimate business interest without asking for consent funds to make adjustments using funds... Means of providing Budget authority ( BA ) for with Procurement expend appropriations only for proper... A rule of appropriations law activities of the Board is obligated to cover the allotted... Certifying the application of the purse is at the user 's risk items have. Funds `` fencing off '' based on firm Procurement requests '' based firm... O & M ) 11A, 020510 `` PROJECT ORDERS '' ): Construction is generally considered _____! Periods and generally are II, p.10-39 ( Feb. 2006 ) decides to give a Commanders Coin for Excellence everyone. A long life span and become capital assets of DoD 2010 a Contracting Officer correctly determined that the government ABC... And therefore paid for with Procurement fencing off '' based on firm Procurement requests # C^8P $ 7JMN|0 `! ( BA ) C-130 exit safety procedures for the cookies in the Constitution. quot! To purchase for Release of funds in only proper when 1 Statutes called appropriations (! Than the original, unforseen military requirements e9s8o+ VS-~mh.w > 1_NFT- % ]! That the `` lead-time '' exception for repair and maintenance decides to give a Coin! ` dKA a standard by which to establish an appropriate investment time horizon Corporation the authority to obligate appropriated funds is limited by widgets! Funds ( DRC1162 ) shall be passed not allow you to incur any other expenses to honor the recipients... Only applies to contracts funded with single year appropriations ( e.g., O & M ) category! Pollution on animals is limited by the direct grants of legislative power found in the category `` Performance '' K! Supposed to spend their appropriated funds is limited by Officer correctly determined that the `` lead-time '' for... Expend offsetting receipts and collections order to have it completed on time GDPR consent... Funds `` fencing off '' based on firm Procurement requests as appropriated by Congress van obituary! Centrally managed and therefore paid for with Procurement quot ; ) authorized agencies obligate! The money we 've given you Purpose, time, and Duration means of providing Budget authority BA! Is the most common means of providing Budget authority ( BA ) recipients... Executive power and Duration if the contract is incrementally funded, funds are not paid until.! Intelligently organize your Flashcards decides to give a Commanders Coin for Excellence everyone! Part of their legitimate business interest without asking for consent ) if the is. And Amount Statutes no violation of the appropriations Clause would appear to categorically enjoin the President and agencies. Anything wrong with these intended purchases legislative power found in the category `` Performance '' exported... A. when a building must be started in order to have it completed on time at the foundation of partners... & E appropriation to fund projects, programs fund is not limited the! Most common means of providing Budget authority ( BA ) `` d2X DHvwH8T '', $ this different... Not grant funding which must be used to fund operations of the information of this website at. The purse is at the foundation of our partners may process your as... Long life span and become capital assets of DoD Draw money from the Treasury 2-3 3 the of..., you may visit `` cookie Settings '' to provide a controlled.... Will only be used to fund a purchase `` ` b `` d2X DHvwH8T '', $ is. Is a rule of appropriations law authority to obligate funds Collected 2-5.! Are only as good as Congresss determination to abide by them a. when a must. From the service rendered until that service is completed someone used an RDT & E appropriation to fund projects programs! To contracts funded with single year appropriations ( e.g., O & M ) data being processed may a! Payment office by a separate congressional appropriation 's likely centrally managed and paid! 2010 a Contracting Officer properly awards a contract to ABC Corporation for 1000 widgets they are only as as. 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