CSA
Summary
Read the report at California State Auditor ↗
California
Department of
Education:
The Extensive Number and Breadth of
Categorical Programs Challenges the
State’s Ability to Reform and Oversee Them
November 2003
2003-107
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November 6, 2003 2003-107
The Governor of California
President pro Tempore of the Senate
Speaker of the Assembly
State Capitol
Sacramento, California 95814
Dear Governor and Legislative Leaders:
As requested by the Joint Legislative Audit Committee, the Bureau of State Audits (bureau) presents its audit report concerning
the State’s process for identifying, assessing, and overseeing categorical programs.
This report concludes that the extensive number and breadth of categorical programs challenges the State’s ability to reform
and oversee them. For purposes of this audit, we defined “categorical funding” broadly so that we could identify allocations
made by the California Department of Education (CDE) and the State Controller’s Office (SCO) for programs providing
funding over and above the basic funding provided to local education agencies (LEAs), typically referred to as revenue limit
funding. Categorical funding is far-reaching. For fiscal year 2001–02, the CDE and the SCO disbursed roughly $17 billion
to various recipients for 113 categorical programs. In addition, for five of these categorical programs, the State delayed
CDE’s authority to allocate funding totaling $867 million until fiscal year 2002–03.
Legislation enacted in September 2000, aimed at categorical reform, required CDE to establish the Pilot Project for Categorical
Education Program Flexibility (pilot project). The purpose of the pilot project was to allow school districts to focus on their
particular program needs rather than spending funds according to the various categorical programs’ guidelines. However,
CDE did not give guidance or direction to participating districts and did not take sufficient steps to implement the pilot project,
failing to follow recommendations of the project’s advisory group and of state law. With the pilot project abandoned, the
State has lost valuable information to guide its reform of categorical programs.
Other recent proposals typically call for consolidating a group of categorical programs into block grants, but as of September
2003, California has yet to implement any of these proposals. Thus, California has ample opportunity to ensure that block
grant proposals include factors such as whether there are any legal restraints on consolidating programs and ensure that the
State continues to meet its obligations under both state and federal constitutions and federal law.
Further, CDE’s allocation of categorical program funding needs improvement. For example, CDE may not have accurately
calculated allocation amounts in accordance with state law for three programs, partly because state law does not specifically
define the average daily attendance figures it should use. Finally, despite concerns the bureau raised in January 2000 about
CDE’s oversight methods, CDE has yet to implement fully the bureau’s recommendations aimed at strengthening the
department’s oversight.
Respectfully submitted,
ELAINE M. HOWLE
State Auditor
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CONTENTS
Summary 1
Introduction 5
Chapter 1
Several Recent Proposals Aim to Reform
California’s Vast System of Education-Related
Categorical Programs 13
Recommendations 33
Chapter 2
The California Department of Education Needs to
Improve Its Allocation and Oversight of Categorical
Program Funds 35
Recommendations 48
Appendix A
Education-Related Categorical Programs Exist to
Address Specific Needs 51
Appendix B.1
For Fiscal Year 2001–02, Local Education Agencies
and Other Recipients Received Roughly $17 Billion
for Categorical Programs 63
Appendix B.2
Funding for Five Categorical Programs Was
Deferred From Fiscal Year 2001–02 to 2002–03 103
Appendix C
The California Department of Education and Other
Entities Conduct Various Oversight Activities for
Categorical Programs 117
Response to the Audit
California Department of Education 119
California State Auditor Report 2003-107 11
SUMMARY
RESULTS IN BRIEF
Education funds are generally one of two types: general
purpose or categorical. General purpose funds can be
spent on paying everything from teacher salaries to
Audit Highlights . . . utilities. On the other hand, categorical funds must be spent for
specific purposes such as special education or teacher training.
Our review of the State’s
For purposes of this audit, we defined the term “categorical
process for identifying,
funding” broadly so that we could identify allocations made
assessing, and overseeing
education-related categorical by the California Department of Education (CDE) and the
programs concludes that: State Controller’s Office (SCO) for programs providing funding
þ For fiscal year 2001–02, over and above the basic funding provided to local education
the California Department agencies (LEAs), typically referred to as revenue limit funding.
of Education (CDE) and Categorical funding is far-reaching. For fiscal year 2001–02,
the State Controller’s Office
CDE and the SCO disbursed roughly $17 billion to various
disbursed roughly $17 billion
recipients of 113 categorical programs. However, for five of
to various recipients for
113 categorical programs. these categorical programs, the State delayed CDE’s authority to
allocate funding totaling $867 million until fiscal year 2002–03.
þ CDE did not take sufficient
Historically, categorical programs have been designed to remedy
steps to implement a pilot
project aimed at reforming inequities among student populations; ensure that all students,
categorical programs. especially those who need the most assistance, are served; and
provide extra support for the State’s current education priorities.
þ CDE’s allocation of
categorical program
funding needs improvement. Critics argue that categorical programs create unnecessary
Specifically, for three of the
layers of administration and that government regulation of
12 categorical programs
these programs stunts local creativity and flexibility. In turn,
reviewed, CDE may not
have accurately calculated supporters maintain that the law intends equal opportunity,
allocation amounts in not equal funds for each student, and that categorical programs
accordance with state law.
change students’ lives. Legislation enacted in September 2000,
þ CDE has yet to implement aimed at categorical reform, required CDE to establish the Pilot
fully the Bureau of Project for Categorical Education Program Flexibility (pilot
State Audits’ previous
project). The purpose of the pilot project was to allow school
recommendations aimed
districts to focus on their particular program needs rather than
at strengthening its
oversight methods. spending funds according to the various categorical programs’
guidelines. Originally, only five school districts applied for and
þ For a few categorical
were approved to participate in the pilot project, but CDE did
programs, such as
the Lottery Education not give them guidance or direction. Further, CDE did not take
Fund program, CDE sufficient steps to implement the pilot project, failing to follow
does nothing to review
recommendations of the project’s advisory group and of state
recipient’s compliance with
law. Having abandoned the pilot project, the State has lost
applicable requirements.
valuable information to guide its reform of categorical programs.
continued on next page . . .
California State Auditor Report 2003-107 11
þ Federally required audits The governor, the Legislative Analyst’s Office, and two members
give assurance that some of the Legislature have all offered proposals for reforming
of CDE’s major categorical
categorical programs. These reform proposals typically call for
programs comply with
consolidating a group of categorical programs into block grants,
federal requirements.
which give school districts greater spending flexibility than
the categorical programs allow. However, as of the last day for
each house to pass bills, September 12, 2003, California has not
implemented any of these recent block grant proposals.
Having yet to reform its system of categorical programs, California
has ample opportunity to learn from the federal government’s
previous efforts to consolidate categorical programs into block
grants. Reporting on the federal government’s experience,
the U.S. General Accounting Office suggests that block grant
proposals should include specific accountability provisions;
clarify the financial and program relationship between the
issuing and receiving entities; and use an equitable method to
allocate funds that is based on need, identifies differences in the
costs of providing services, and clarifies the recipients’ ability
to contribute to program costs. Also, we believe that any future
reform proposals that call for consolidating categorical programs
into block grants should consider whether there are any legal
restraints on consolidating programs. Moreover, block grants
should be structured in a manner that ensures that the State
continues to meet its obligations under both state and federal
constitutions and federal law.
Further, CDE’s allocation of categorical program funding needs
improvement. For three of the 12 categorical programs we
reviewed, CDE may not have accurately calculated allocation
amounts in accordance with state law, partly because state
law does not specifically define the average daily attendance
(ADA) figures CDE should use. However, for another program,
CDE did not include the required academic performance
data in its calculation of how many reading specialists to
allocate to applicants, thus not following state law in defining
underperforming school districts having priority for funding.
Also, by not adhering to state law to reallocate unused reading
specialist positions, CDE did not reallocate 54 unused positions
and allowed 28 school districts to retain them rather than making
them available to other districts that need them.
Despite concerns the Bureau of State Audits (bureau) raised
in January 2000 about CDE’s oversight methods, CDE has
yet to implement fully the bureau’s recommendations aimed
at strengthening the department’s oversight. CDE stated
22 California State Auditor Report 2003-107 California State Auditor Report 2003-107 33
that budget cutbacks have taken their toll on oversight, with
obvious consequences. Of the 25 categorical programs we
reviewed, which provided more than $100 million to recipients
for fiscal year 2001–02, CDE’s Coordinated Compliance Review
teams conduct on-site validation reviews for 15. However, for a
few categorical programs, such as the Lottery Education Fund
program, CDE does nothing to ensure recipients’ compliance with
applicable spending requirements. CDE provided differing reasons
for the lack of oversight, including its belief that one program
was not a categorical program and did not require oversight. CDE
does, however, plan to propose changes to the SCO’s Standards
and Procedures for Audits of California K-12 Local Education Agencies
(K-12 Audit Guide) to determine whether lottery funds are spent
for the purchase of instructional materials.
The State receives some assurance that participants in CDE’s
major categorical programs that use federal funds comply
with federal requirements. Specifically, the federal Single
Audit Act of 1984 and its subsequent amendments in 1996
establish requirements for audits of state, local, and Indian
tribal governments that administer federal financial assistance
programs, including categorical programs. Further, under
the accountability requirements of the federal No Child Left
Behind Act of 2001, CDE has established starting points for
evaluating California students’ yearly progress.
RECOMMENDATIONS
To implement the pilot project as state law requires, CDE should
do the following:
• Provide direction to those school districts currently participating
in the pilot project on how to capture and report information
necessary to determine their pupils’ academic progress.
• Report to the governor and Legislature on the status of the
pilot project.
• Survey nonparticipating school districts to assess their level
of interest in the pilot project. If the survey results indicate a
high level of interest, CDE should distribute its streamlined
application packet to school districts. However, if the survey
results indicate a low level of interest, CDE should consider
seeking legislation to eliminate the provisions establishing the
pilot project.
22 California State Auditor Report 2003-107 California State Auditor Report 2003-107 33
When the Legislature considers future reform proposals calling
for the consolidation of categorical programs into block grants,
it should do the following:
• Ensure that proposals contain accountability provisions that
include a focus toward program results and outcomes.
• Ensure that proposals contain allocation methods that reflect
the recipients’ need, ability to contribute to program costs,
and cost of providing services.
• Determine whether categorical programs involving federal funds
are appropriate candidates for consolidation into block grants.
• Consider whether state constitutional principles or court
decisions affect proposed changes to categorical programs.
To ensure that CDE accurately calculates allocations for certain
programs, the Legislature should clarify or add definitions
relating to CDE’s use of ADA figures.
To improve its oversight of categorical programs, CDE should do
the following:
• Continue to implement the bureau’s January 2000
recommendations aimed at strengthening CDE’s oversight.
• Continue its plan to propose changes to the K-12 Audit
Guide to determine whether Lottery Education Fund program
money is being spent in compliance with state law.
AGENCY COMMENTS
Our report contains recommendations that we direct toward
either the CDE or the Legislature. CDE indicated that it would
take the steps necessary to address our recommendations. n
44 California State Auditor Report 2003-107 California State Auditor Report 2003-107 55
INTRODUCTION
BACKGROUND
Education funds that serve students in kindergarten
through grade 12 (K-12) are generally one of two types:
general purpose or categorical. General purpose funds
can be spent on paying everything from teacher salaries to
utility bills. On the other hand, categorical funds must either
be spent for specific purposes—such as instructional materials,
English proficiency improvement, and academic programs
for high-risk youth—or be contingent on achieving certain
goals—such as reducing the number of students in a classroom
to no more than 20. Historically, categorical programs have
been designed to remedy inequities among student populations;
ensure that all students, especially those who need the most
assistance, are served; and provide extra support for current
priorities in education. For purposes of this audit, we defined
the term “categorical funding” broadly so that we could identify
allocations made by the California Department of Education
(CDE) and the State Controller’s Office (SCO) for programs
providing funding over and above the basic funding provided
to local education agencies, typically referred to as revenue limit
funding. For fiscal year 2001–02, records show that CDE and
the SCO disbursed roughly $17 billion to various recipients for
113 categorical programs. In addition, for five of these categorical
programs, the State delayed CDE’s authority to allocate funding
totaling $867 million until fiscal year 2002–03. Figure 1 on
the following page shows the proportions and amounts of
funding provided by state and federal governments for the
113 categorical programs. Of these categorical programs, 21 are
wholly or partially funded by the federal government.
KEY COURT DECISIONS AND LEGISLATION GOVERN
FUNDING FOR CALIFORNIA’S PUBLIC EDUCATION SYSTEM
Various court decisions and legislation affect the State’s obligation
to fund its public education system. In 1971 a group of parents
filed a lawsuit asserting that the educational opportunities offered
to children in districts with low property values were substantially
inferior to those in school districts with higher property values
because funding was primarily dependent on property taxes
44 California State Auditor Report 2003-107 California State Auditor Report 2003-107 55
FIGURE 1
The State Provided the Majority of Categorical
Program Funding for Fiscal Year 2001–02*
(Dollars in Millions)
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Source: Financial records from the California Department of Education and the State
Controller’s Office.
*Amounts include $867 million for the five categorical programs with funding delayed
until fiscal year 2002–03.
within the district. In a landmark court decision, Serrano v. Priest
(Serrano I),1 the California Supreme Court agreed with the parents,
finding that the right to an education is a fundamental right
under the state constitution. The court held that the existing
system of financing schools was unconstitutional because this
disparity in funding discriminated against the poor by preventing
equal access to educational opportunities, violating the Equal
Protection Clause of the state constitution. In Serrano I, the court
directed the Legislature to revise the funding scheme for the
State’s public school system.
After the Serrano I decision, the Legislature began efforts to revise
the system to address these inequities in funding. However,
in 1974 the revised system was challenged, and a California
Superior Court ordered the Legislature to revise the system again.
Specifically, the Superior Court ordered the Legislature to revise
its scheme for funding public education so that the disparities in
per-pupil funding from one school district to another, apart from
the categorical programs for special needs, would be considerably
less than $100 a pupil.
1John Serrano Jr., et al., v. Ivy Baker Priest, et al. (Serrano I), 5 Cal. 3d 584 (1971).
66 California State Auditor Report 2003-107 California State Auditor Report 2003-107 77
The California Supreme Court affirmed the Superior Court’s
judgment in a 1976 decision commonly known as Serrano II,2
finding that the revised funding scheme based on property
taxes was unconstitutional because it failed to provide equal
educational opportunities to students. Specifically, the court
reasoned that substantial disparities in amounts spent for
each student perpetuate substantial disparities in the quality
and availability of educational opportunity. The court further
found that an equal expenditure level for each student in every
district is neither educationally sound nor desirable because
students have different educational needs. The Supreme Court
reasoned that equality of educational opportunity requires
that all students must have substantially equal opportunities
for learning and that school districts must have equal financial
ability to provide these opportunities. Thus, the Supreme Court
excluded categorical program funding from the calculation of
equitable funding, recognizing the need to provide additional
funding to meet the needs of certain groups.
In response to Serrano II, the Legislature enacted a funding
scheme known as revenue limit funding. Under this scheme,
each school district has its own revenue limit amount, set
annually using specific formulas required by state law. The
revenue limit amount is funded by a specific combination of
state funds and local property taxes using a formula designed
to equalize the disparities in per-student funding across school
districts. CDE allocated the revenue limit amount to districts
based on the average daily attendance (ADA), a student
attendance rate, for that district. Generally, the revenue limit
scheme uses state funds to make up the difference between
what the districts receive from local property taxes and their
revenue limit amount. In a handful of school districts, called
basic aid districts, local property taxes exceed the total revenue
limit amount, meaning no state funds make up the revenue limit
amount. However, basic aid districts annually receive $120 per
student from the State, as guaranteed by the California
Constitution. Revenue limit funding can be spent on education-
related costs at the discretion of school administrators.
In 1976 the California Supreme Court’s decision in Crawford v. Board
of Education construed the California Constitution to create a
broad obligation on the part of school districts to take “reasonably
feasible” steps to alleviate school segregation regardless of its
2John Serrano Jr., et al., v. Ivy Baker Priest, et al. (Serrano II), 18 Cal. 3d 728 (1976).
66 California State Auditor Report 2003-107 California State Auditor Report 2003-107 77
cause.3 Subsequently, in Butt v. State of California,4 the court noted
that the State has a constitutional obligation to intervene to
prevent unconstitutional discrimination in schools. The State has
met this responsibility by providing funding to school districts
to comply with court-ordered segregation plans as well as other
non-court-ordered measures that school districts must implement.
For example, one categorical program, currently known as
Targeted Instructional Improvement Grant Program (TIIG),
combines funding to certain school districts for their court-ordered
desegregation and voluntary integration programs.
Federal legislation has also affected how California funds its
schools. At the federal level, Congress enacted the Elementary
and Secondary Education Act of 1965 to support a number
of categorical programs that primarily target disadvantaged
students. Generally, the purpose of this law is to promote equal
opportunities for students to learn. Congress has reauthorized
this law several times, most recently as the No Child Left Behind
Act of 2001. Examples of categorical programs under this federal
law are Improving America’s Schools Act–Title VII–Part C–
Emergency Immigrant Education Program; Improving America’s
Schools Act–Title VI–Innovative Education Program Strategies;
and Improving America’s Schools Act–Title IV–Safe and Drug-
Free Schools and Communities.
CALIFORNIA’S CATEGORICAL PROGRAMS ARE
VOLUNTARY OR MANDATORY AND CAN SERVE
STUDENTS OF ALL AGES
Participation in categorical programs can be voluntary or
mandatory. Examples of voluntary categorical programs are the
Miller-Unruh Basic Reading Act program, which gives districts
an allowance for the salary of reading specialists who assist in
preventing or correcting reading disabilities; and the Principal
Training Program, which provides school administrators with
instruction and training. However, as we discussed previously,
in some instances the courts, the Legislature, or federal law may
stipulate program participation. For example, in addition to
TIIG, the Legislature has established Special Education Programs
to ensure that all individuals with exceptional needs receive
appropriate programs and services as is their right in accordance
with the federal Individuals With Disabilities Education Act.
3Crawford v. Board of Education, 17 Cal. 3d 280 (1976).
4Thomas K. Butt, et al., v. The State of California, et al., 4 Cal. 4th 668 (1992) (citing
Tinsley v. Palo Alto Unified School District, 91 Cal. App. 3d 871 (1979)).
88 California State Auditor Report 2003-107 California State Auditor Report 2003-107 99
Categorical programs can serve students of all ages, from
preschool children to adults. The Early Intervention for School
Success Program, for example, aims to prevent pupils from
preschool through grade two from being retained in a grade and
failing in school; and the Adult Education Program–State Funds
provides educational opportunities and courses so that adults
can obtain the knowledge and skills to participate effectively in
today’s economy and society.
CDE IS PRIMARILY RESPONSIBLE FOR ADMINISTERING
CATEGORICAL PROGRAMS
CDE plays the core role in administering most categorical
programs. Several of its branches are responsible for performing
various duties such as allocating state and federal resources
to local education agencies (LEAs); overseeing the State’s
Coordinated Compliance Review and program quality review
processes; and providing technical assistance to LEAs to help
them understand and implement reforms, statutes, regulations,
and guidelines. LEAs include school districts, charter schools,
county offices of education, special education local plan areas,
regional occupational centers or programs, and the State’s three
diagnostic centers. In a few instances, CDE also recognizes joint
powers authorities as LEAs.5
Although CDE is primarily responsible for administering the
categorical programs, the SCO also plays a role in distributing
funds to participants in categorical programs. The California
Constitution (Section 6 of Article XIII B) requires that whenever
the Legislature or any state agency mandates a new program or
higher level of service for a local government or school district,
the State must provide funding to reimburse the associated costs,
with certain exceptions. Eligible claimants may submit claims
to the SCO for reimbursement of costs they incur for activities
such as (1) maintaining immunization records; (2) sending an
initial notice to parents or guardians about a student’s truancy;
and (3) training teachers of American government or civics
courses about (a) the requirements to teach the Federalist Papers,
the Emancipation Proclamation, the “Gettysburg Address,” and
George Washington’s “Farewell Address”; (b) new text materials
related to these documents; and (c) methods of teaching these
5State law enables two or more public agencies to enter into agreements to jointly
exercise any power common to the parties involved in the agreement. A joint powers
agreement may provide for the creation of an entity that is separate from the parties
involved to administer the agreement. These newly created entities can be called joint
powers authorities.
88 California State Auditor Report 2003-107 California State Auditor Report 2003-107 99
documents. The SCO reviews the claims for appropriateness
and can adjust them before making payment. For fiscal year
2001–02, the SCO paid more than $145 million for 35 mandated
activities. Also, the SCO paid out more than $1 billion for
two categorical programs: the Lottery Education Fund and the
Teacher Dismissal Apportionment.
Various other state entities also help to administer and distribute
funding for categorical programs. For example, the Department
of General Services’ Office of Public School Construction
administers the State School Deferred Maintenance Program and
allocates funds to LEAs for the major repair or replacement of
existing school building components, such as roofing, plumbing,
heating, air-conditioning, and electrical systems. In addition,
the Commission on Teacher Credentialing administers
the Alternative Certification Programs and allocates funds for
alternative certification or internship programs. Further, the
University of California provides stipends to teachers who
participate in its Professional Teacher Development Programs.
Finally, the Chancellor’s Office, California Community Colleges,
directly administers some federal vocational education funds.
SCOPE AND METHODOLOGY
The Joint Legislative Audit Committee (audit committee)
directed the Bureau of State Audits to review the State’s process
for identifying, assessing, and overseeing categorical programs.
Specifically, the audit committee asked us to identify all
categorical programs and their statutory authority, evaluate
the allocation methods for categorical program funding,
and determine whether a sample of categorical funds were
distributed in accordance with applicable requirements. We
were also to identify for each categorical program the amount
of funds that CDE or the SCO allocated to each school district.
Finally, the audit committee asked us to review and assess the
State’s oversight of categorical programs and to review various
ideas for reforming categorical program funding. For purposes
of our report, we defined the term “categorical programs”
broadly to include programs allocating funds for non-revenue
limit purposes.
To understand categorical programs and identify all categorical
programs and their statutory authority, we reviewed documents
such as the governor’s budget and the Department of Finance’s
2001–02 Final Budget Summary. We also reviewed CDE
1100 California State Auditor Report 2003-107 California State Auditor Report 2003-107 1111
information such as its accounting records, Web site, and
Fact Book 2003 Handbook of Education Information. Further, we
reviewed the California Education Code and interviewed CDE’s
managers and staff.
We identified the state department responsible for each categorical
program. If a department other than CDE or SCO administered
the categorical program, we omitted it from further consideration.
We then reviewed the applicable laws or other requirements
that describe the method for allocating funds to recipients.
Appendix A identifies, for each of the 113 categorical programs,
the following: name, general goal, legal authority, the amount
of funding provided for fiscal year 2001–02, and the method
CDE or the SCO used to allocate funds to participating
LEAs or non-LEAs. Non-LEAs include other state agencies and
departments, nonprofit and community-based organizations,
community colleges, universities, and private entities.
To distinguish between LEAs and non-LEAs receiving funds
during fiscal year 2001–02, we reviewed CDE data relating to
the entities’ names, index or identification codes, and county
locations. We performed reasonableness tests on these data
to ensure that they were sufficiently reliable. When we found
differences, we made the appropriate corrections. Interviews
with CDE staff and our review of applicable sections of the
California Education Code and CDE’s accounting manual
enabled us to determine which types of entities were LEAs. We
categorized the remaining entities as non-LEAs.
To determine whether CDE calculated the amounts of categorical
funds for fiscal year 2001–02 in accordance with applicable
requirements, we tested CDE’s calculations for a sample of
LEAs from 12 categorical programs. We interviewed CDE
staff and obtained documentation to support CDE’s calculation
of the funding amounts. We then traced key information
from the calculations back to applicable documents such as
attendance or enrollment reports, claim forms submitted by LEAs,
or application materials submitted by the selected recipient.
To identify the total categorical program funds CDE provided to
all recipients—LEAs and non-LEAs—for fiscal year 2001–02,
we obtained data from a variety of CDE and SCO sources. In
Appendix B.1, we present our methodology for identifying the
categorical programs, as well as the categorical program funding
for fiscal year 2001–02. In Appendix B.2, we also present the
amounts of categorical program funding provided under five
1100 California State Auditor Report 2003-107 California State Auditor Report 2003-107 1111
of the 113 categorical programs, totaling $867 million, for which
the State delayed CDE’s authority to allocate fiscal year 2001–02
funding until fiscal year 2002–03.
To examine the various ideas for reforming categorical programs,
we reviewed proposals issued by the governor and the Legislative
Analyst’s Office (LAO), as well as two bills introduced in the
Legislature during 2003 dealing with categorical reform. We
also researched the benefits and disadvantages of categorical
reform from a variety of sources such as the Little Hoover
Commission, the LAO, and the U.S. General Accounting Office.
Further, we analyzed the characteristics of block grants and
the lessons the federal government learned during its effort
to consolidate a number of categorical programs into block
grants. In addition, we evaluated CDE’s implementation of a
state law requiring it to establish a pilot project for increasing
the participants’ ability to transfer funds among specified groups
of categorical programs. In doing so, we spoke with four of the
five school districts that participated in the pilot project to get
their perspective. Finally, we evaluated the LEAs’ use of funding
flexibility under Control Section 12.40 of the annual budget act
and contacted LEA advocates to determine if the LEAs believe this
funding flexibility is sufficient.
To assess the State’s oversight of categorical programs, we
interviewed staff and reviewed the monitoring plans of several
CDE entities, including the Coordinated Compliance Review
Management Unit, the Assessment and Accountability Branch,
the Office of Financial Accountability and Information Services,
and the Special Education Division. We also interviewed staff
from the SCO and reviewed its K-12 Audit Guide. In addition,
we identified 25 categorical programs that provided amounts
greater than $100 million for fiscal year 2001–02. We determined
whether CDE or other entities provide oversight for these
programs. We present our results in Appendix C.
To determine the status of CDE’s efforts to implement
recommendations for improving its monitoring efforts from the
bureau’s January 2000 report titled Department of Education: Its
Monitoring Efforts Give Limited Assurance That It Properly Administers
State and Federal Programs, we interviewed CDE’s staff and received
written representation from management. n
1122 California State Auditor Report 2003-107 California State Auditor Report 2003-107 1133
CHAPTER 1
Several Recent Proposals Aim to Reform
California’s Vast System of Education-
Related Categorical Programs
CHAPTER SUMMARY
The California Department of Education (CDE) and the
State Controller’s Office (SCO) administer 113 categorical
programs related to education. Costing roughly $17 billion
in fiscal year 2001–02, this immense structure of categorical
programs provides a wide variety of educational opportunities and
services to students, administrators, and schools throughout the
State. However, for five of these categorical programs, the State
delayed CDE’s authority to allocate funding totaling $867 million
until fiscal year 2002–03. The 113 programs include special
education, gifted and talented students, teacher training, class size
reduction, classroom materials and technology, child nutrition,
after-school child care, reading performance, and computer
classes. Most of the 113 categorical programs fit into one of three
groups: those that serve a specific student population; those that
offer staff, classroom, or school improvements; and those
that address social, health, and vocational issues. Categorical
programs that do not fall within these three broad groups further
widen the scope of categorical funding, with programs that cover
transportation for students to and from school and enhanced
education in high technology and the performing arts.
Critics of the categorical program funding process suggest that
categorical programs are not the most effective way to spend
education money, arguing that categorical program funding
offers little flexibility in the use of funds, that competition for
categorical funds dilutes the focus on educational needs, and
that categorical programs require an immense amount of time
and effort to administer. Critics also say that the process to
distribute categorical funds is fraught with inequities, although
it was never intended for categorical program funding to be
equally distributed. In response to this criticism, various parties
have issued calls to reform categorical program funding.
In 2000 a state law aimed at categorical reform established the
Pilot Project for Categorical Education Program Flexibility (pilot
project) to provide spending flexibility to some recipients of
1122 California State Auditor Report 2003-107 California State Auditor Report 2003-107 1133
certain categorical program funding. However, CDE cannot
demonstrate that its efforts to implement the pilot project
were sufficient. Originally, only five school districts applied for
and were approved to participate in the pilot project, but CDE
did not provide them guidance or direction. Also, CDE did
not follow the recommendations of the pilot project advisory
group or state law: CDE did not distribute a second application
packet to nonparticipating school districts, did not conduct
an evaluation of the participating districts, and did not submit
annual reports to the governor or the Legislature concerning the
pilot project’s status. By abandoning the pilot project, CDE has
deprived the State of useful information about what works and
does not work in categorical program reform.
Several other proposals to reform categorical programs were
introduced in 2003. The governor, the Legislative Analyst’s Office
(LAO), and at least two members of the Legislature all offered
proposals in 2003 for reforming categorical programs. These reform
proposals typically call for consolidating a group of categorical
programs into a smaller set of block grants, a form of aid authorized
to provide a wider range of activities, giving recipients greater
flexibility to use funds based on their own priorities.
As of September 2003, California has not implemented any
of these recent block grant proposals. However, the State has
ample opportunity to learn from the federal government’s prior
efforts to consolidate categorical programs into block grants.
In evaluating those efforts, the U.S. General Accounting Office
suggests that block grant proposals should include specific
accountability provisions, clarify the financial and programmatic
relationship between the issuing and receiving entities, and use
an equitable method to allocate funds based on need.
Finally, any future reform proposals for consolidating categorical
programs into block grants should consider whether programs
involving federal funds are appropriate candidates for block
grants. In some cases, federal mandates for specific program
uses or for matching funds could prohibit categorical money
being transferred from one program to another under block
grants. Reform efforts should also take into account whether
state constitutional principles or court decisions affect proposed
changes to categorical programs.
1144 California State Auditor Report 2003-107 California State Auditor Report 2003-107 1155
CATEGORICAL PROGRAMS PROVIDE FUNDING FOR A
WIDE ARRAY OF EDUCATIONAL NEEDS
Historically, categorical programs have been designed to
remedy inequities among student populations; to ensure that
Historically, categorical all students, especially those needing the most assistance, are
programs have been served; and to provide extra support for current priorities in
designed to remedy education. The 113 categorical programs we review in this
inequities among student report cover the breadth of public education and generally
populations, to ensure fall into three broad groups: programs for specific student
that all students are populations; programs for staff, classroom, or school
served, and to provide improvement; and programs addressing social, health, and
extra support for vocational issues. Categorical programs that do not fall within
priorities in education. these three broad groups further widen the scope of categorical
funding, covering transportation for students to and from
school and enhanced education in high technology and the
performing arts.
Federal and state laws govern the majority of the 113 categorical
programs mentioned in this report, and these laws identify
how the State should calculate allocations to recipients. CDE
and the SCO provided entities with roughly $17 billion in
categorical funding for fiscal year 2001–02. However, for five of
these categorical programs, the State delayed CDE’s authority
to allocate funding totaling $867 million until fiscal year
2002–03. Of the $17.8 billion in categorical funding, 89 percent
went to almost 1,500 local education agencies (LEAs) with
a combined average daily attendance (ADA) of 6.2 million
students. LEAs include school districts, charter schools,
county offices of education, special education local plan areas,
regional occupational centers or programs, and the State’s three
diagnostic centers. Non-LEAs include other state agencies and
departments, nonprofit and community-based organizations,
community colleges, universities, and private entities.
For each of the 113 categorical programs, Appendix A lists the
following information: name, general goal, legal authority,
amount of funding provided for fiscal year 2001–02, and
allocation method. Appendix B.1 shows the funds that CDE and
the SCO allocated to each LEA, and to the aggregate of non-LEAs,
for the 20 categorical programs with the most funding for fiscal
year 2001–02. Appendix B.2 shows the funds that CDE allocated
to each LEA, and to the aggregate of non-LEAs, for five of the
113 categorical programs for which the State delayed authority to
allocate fiscal year 2001–02 funding until fiscal year 2002–03.
1144 California State Auditor Report 2003-107 California State Auditor Report 2003-107 1155
Some Categorical Programs Are for Specific Student Populations
Particular student populations served by categorical programs
include those who are economically disadvantaged, those with
unique needs requiring special programs or services, and those
Special education who represent a particular segment of society. For example, with
programs receive more $3.7 billion in state and federal funds, special education programs
funding than any other receive more funding than any other categorical program to ensure
categorical program to that all individuals with exceptional needs receive appropriate
assure individuals with programs and services as is their right in accordance with the
exceptional needs receive federal Individuals With Disabilities Education Act. The Economic
the appropriate services. Impact Aid program, at $466 million, supports bilingual education
and programs for educationally disadvantaged youth. The
High-Risk Youth Education and Public Safety Program provides
$7.6 million to help LEAs implement specialized prevention
and early intervention strategies for youth seriously at risk of
becoming chronic, repeat offenders. In addition, the California
Indian Education Centers program provides $4 million to
strengthen the instructional program within the public school by
establishing centers in American Indian communities to serve as
educational resources for students, parents, and public schools.
Some Categorical Programs Are for Staff, Classroom
Instruction, or School Improvements
Categorical programs also provide teacher and administrator
training, classroom instructional materials, and aid in
improving schools’ education programs. For example, the
Staff Development program, which uses $128 million in
funds, provides among other things ongoing opportunities to
administrators and teachers to improve their management and
leadership skills, as well as their knowledge of subject matter.
The Instructional Materials K-12 program at $170 million and
the Schiff-Bustamante Standards-Based Instructional Materials
Program at $250 million, fund the acquisition of classroom
instructional materials. The School Improvement Programs, at
$415 million, ensure that all schools can respond in a timely
and effective manner to the educational, personal, and career
needs of every pupil.
Some Categorical Programs Address Social, Health, and
Vocational Issues
State and federal governments also provide substantial amounts
of money for social, health, and vocational services to children,
both inside and outside the classroom. Two categorical programs
receive the majority of the funding in this group: the Child
1166 California State Auditor Report 2003-107 California State Auditor Report 2003-107 1177
Care and Development Services Act program, with combined
federal and state funding of almost $2.1 billion; and the Child
Nutrition Programs, with combined federal and state funding
of more than $1.3 billion. The Child Care and Development
Services Act program provides a comprehensive system of child
care and development services for children up to age 14 and their
parents, including a full range of supervision, health, and support
services through full- and part-time programs. This program
covers everything from preschool education and day care for
children of migrant workers to resources for parents and after-
school programs for students. Among other services, the Child
Nutrition programs subsidize breakfasts and lunches for students
and promote nutrition education in the classroom. The Teenage
Pregnancy Prevention Grant Program provides $3.4 million in
state funds to reduce the incidence of pregnancy for children and
youth at high risk of pregnancy during the teenage years; and the
Vocational Education–Workforce Investment Act program spends
$7 million on activities that increase the employment, retention,
and earnings of youth and adult participants.
Other Categorical Programs Cover a Multitude of Services
Some categorical programs fall outside the first three groups.
These categorical programs include services such as transporting
students to and from school, strengthening communication
between parents and schools, and providing students enhanced
learning opportunities in high-technology fields and the
performing arts.
SKEPTICS CLAIM THAT CATEGORICAL PROGRAM
FUNDING IS DISTRIBUTED UNEQUALLY, STIFLES
LOCAL CREATIVITY, AND REQUIRES TOO MUCH
ADMINISTRATIVE WORK
Categorical programs serve various student populations and
fulfill many vital educational needs, but it is categorical
Supporters maintain that funding’s wide extent that bears the brunt of criticism.
the law intends equal Skeptics argue that categorical programs create unnecessary
opportunity, not equal administrative layers and that government regulation of
funds for each student, these programs stunts local creativity and flexibility. Critics
and that categorical also say that educational needs suffer from the attention that
programs change LEAs give to competing against each other for numerous
students’ lives. pots of categorical money and that those funds are unequally
distributed to districts. To counter, supporters maintain that
the law intends equal opportunity, not equal funds for each
1166 California State Auditor Report 2003-107 California State Auditor Report 2003-107 1177
student, and that categorical programs change students’ lives.
Two reports from 1997 raise these concerns, which continue to
be debated today.
EdSource, an independent, nonprofit education information
center, disseminates information about California school finance
and other critical education issues. Its 1997 report, Categorical
Aid: Special Dollars for Special Purposes, presents the pros and
cons of categorical funding. According to EdSource, supporters
of categorical programs describe valuable features of categorical
funding such as ensuring appropriate educational services to
all children, highlighting a special need, and building expertise
among educators working with particular groups. Supporters
argue that, whatever their faults, categorical programs make a
real difference in the lives of many children. However, EdSource
reports that skepticism about categorical funding has its roots
in arguments against earmarking funds, centering on the loss
of local control and concern for individualized instruction.
For example, opponents believe that categorical programs
can be rigid, top-heavy, regulatory, and unresponsive to local
needs in a large and diverse state. They also believe that years
of government regulation have stunted local creativity and
flexibility in effective instruction and that categorical programs
cause a blizzard of paperwork that requires more administrators.
Finally, opponents believe that enrolling some students in
overlapping programs makes it impossible to measure the
marginal impact of each program.
The Little Hoover Commission (commission), an independent
state oversight agency, has examined California’s education
In its 1997 report, the system for more than 30 years. In its 1997 report titled
Little Hoover Commission Dollars and Sense: A Simple Approach to School Finance, the
stated that categorical commission states that categorical funding in most cases is
funding in most cases is not reviewed each year to determine shifting need or program
not reviewed each year to effectiveness. The commission also reports that separating
determine shifting need funding into distinct pots of money when the total amount of
or program effectiveness. education dollars is a relatively fixed amount under Proposition 98
causes different interest groups to fight against each other for
funding advantage.6 The commission concluded that when
these tensions play out in the Legislature, within districts, and
at individual schools, the turf battles over who will get and who
will lose funding obscure the focus on overall educational needs.
6Proposition 98, a 1998 voter-approved amendment to California’s Constitution, sets
a minimum level of funding for the support of school districts and community college
districts. Factors that affect the annual appropriation include changes in per capita
personal income and enrollment.
1188 California State Auditor Report 2003-107 California State Auditor Report 2003-107 1199
The commission also commented on the inequity that exists
within categorical funding. However, the California Supreme
The State’s obligation to Court has recognized that the State’s obligation to provide equal
provide equal educational educational opportunities to students is not necessarily the same
opportunities to students as providing equal funding per student. Further, because federal
is not necessarily the and state laws target various student populations and educational
same as providing equal needs, as well as provide various methods for calculating the
funding per student. allocation amounts, and because participation in some categorical
programs is voluntary, the intent is not to give equal amounts of
categorical program funding to all LEAs.
CDE COULD NOT DEMONSTRATE SUFFICIENT EFFORTS
TO IMPLEMENT A PILOT PROJECT GIVING FLEXIBILITY
TO CATEGORICAL PROGRAM FUNDING
Chapter 369, Statutes of 2000, enacted on September 8, 2000,
aimed at categorical program reform, required CDE to establish
the Pilot Project for Categorical Education Program Flexibility
(pilot project). Participating school districts would have flexibility
in spending categorical funds among 24 programs within three
clusters: (1) school improvement and staff development,
(2) alternative and compensatory education, and (3) school district
improvement.7 Not many school districts actually applied to
participate in the pilot project, one reason perhaps being that the
project offers funding flexibility for about the same categorical
programs already given flexibility in specific provisions within the
State’s 1999–2000 Budget Act. With a low response from school
districts, CDE thought the project was not feasible. However,
CDE did not take sufficient steps to fully implement the pilot
project, failing to follow recommendations of the project’s
advisory group and of state law. Having abandoned the pilot
project, the State has lost valuable information to guide its
reform of categorical programming. As we discuss later in the
chapter, a variety of proposals to reform categorical program
funding have been introduced, though as of the last day for
each house to pass bills—September 12, 2003—they have not
been enacted.
To establish the pilot project, state law requires the superintendent
of public instruction to select not more than 75 school districts
to participate and receive a minimum of five years of funding
flexibility. This spending flexibility would allow districts to focus
on their particular program needs rather than spending funds
7We present the programs within these three clusters on pages 23 and 24.
1188 California State Auditor Report 2003-107 California State Auditor Report 2003-107 1199
according to the various categorical programs’ guidelines.
In these five years, for example, a participating school district
could spend the funds from the school improvement and staff
development cluster of programs to improve the quality of
instruction and pupil performance in any manner consistent
with the intent of those programs taken as a whole. Further,
the school district would be exempt from the specific program
requirements and regulations of the three clusters’ categorical
programs. However, in an annual report to CDE, the school
district would have to report information, including test scores
and grades to indicate each pupil’s academic progress and
assessment data for pupil populations.
Also, state law requires CDE to create reports that allow the
governor and the Legislature to assess the effectiveness of
the pilot project. Specifically, state law requires CDE to submit a
summary report of information it collects about the pilot project
to the governor and the Education policy and fiscal committees
of both houses of the Legislature in February of 2002 and 2004, a
preliminary evaluation in February 2003, and its final evaluation
by February 2005. Furthermore, the superintendent of public
instruction must convene a group to advise CDE about the
pilot project’s evaluation. This advisory group must consist of a
representative of the secretary for education and representatives
from CDE, the LAO, and the Department of Finance.
CDE developed and sent out an application in January 2001.
Although 85 districts initially expressed an intent to apply
Although 85 districts for participation in the pilot project, CDE received only five
initially expressed an intent applications by the deadline of March 15, 2001. When CDE staff
to apply for participation surveyed 12 of the 85 districts to determine why so few actually
in the pilot project, submitted an application, responses included that the evaluation
CDE received only five was too burdensome, the timeline too short, and the application
applications by the deadline too difficult. Also, 11 of the 12 districts responded that the
of March 15, 2001. pilot project did not offer much more flexibility over what
currently existed. Because of the small number of applications
CDE received, the advisory group formed to implement the pilot
project recommended that the formal evaluation of the project be
postponed until fiscal year 2002–03 and that CDE staff conduct
a smaller evaluation of the five school districts in the first year
(fiscal year 2001–02). The advisory group also recommended that
CDE staff release a second and streamlined application packet in
September 2001 to provide more time for districts to complete
the application and to clarify the flexibility that the pilot project
offered. The State Board of Education (SBE) approved the five
applications and these recommendations in May 2001.
2200 California State Auditor Report 2003-107 California State Auditor Report 2003-107 2211
On January 16, 2002, CDE sent a letter to the author of the bill
establishing the pilot project. In its letter, CDE stated, “Given
the low response rate and the need to reduce expenditures due
to the budget crisis, the CDE decided against soliciting new
applications for fiscal year 2002–03. Districts already involved
in the program may continue in the pilot through the original
term of the program.” However, CDE could not provide
evidence indicating that the SBE and the author of the bill
Citing a low response approved its decision not to solicit new applications for fiscal
rate and the need to year 2002–03. Further, CDE states that when it met with the
reduce expenditures, CDE Senate Budget and Fiscal Review Subcommittee in March 2003
abandoned its efforts and the Assembly Budget Subcommittee on Education Finance
with the pilot project. in April 2003, neither committee expressed that CDE should
continue with the pilot project. Yet state law also requires CDE
to report to the governor and the Education policy committees
of both legislative houses. Thus, CDE should have also sought
the guidance of these interested parties.
We spoke with four of the five school districts that received
CDE’s approval to participate in the pilot project. One school
district said it is no longer participating in the pilot project
because it was unsure of what to do after its application was
approved, and it received no communication from CDE.
Another school district told us it continues to participate in the
pilot project but has received no direction from CDE regarding
the annual reports. This district added that the pilot project
has been beneficial because the latitude and funding flexibility
are better than the existing flexibility under the State’s budget
act provisions. A third school district told us it continues to
use the pilot project to shift funds to its Gifted and Talented
Pupil Program but has received no correspondence from CDE
since it was initially approved for participation in the project.
The fourth school district said it is no longer implementing the
pilot project because it thought the project was only for one
year; the district added that it did not submit an annual report
because CDE did not request one. Being a small district with
few categorical programs, this district believes it can achieve
the same results using the State’s budget act provisions as it
can using the pilot project, despite the pilot project’s unlimited
funding flexibility.
CDE’s chief deputy superintendent believes CDE made the
necessary efforts to encourage school districts to participate in
the pilot project and that, failing to get the expected response,
CDE believed the pilot project may never have been viable.
However, CDE’s efforts to implement the pilot project were not
2200 California State Auditor Report 2003-107 California State Auditor Report 2003-107 2211
sufficient. The department did not follow the recommendations
of the advisory group or state law. Although CDE did draft a
CDE’s efforts to second application packet, it did not distribute the applications
implement the pilot to school districts. Moreover, CDE did not submit the smaller
project were insufficient evaluation of the five school districts to the governor and
because it did not follow the Legislature; neither did it provide guidance to districts
the recommendations participating in the pilot project. Finally, although CDE sent a
of an advisory group or letter to the author of the bill that established the pilot project
state law. in January 2002 and discussed the status of the pilot project with
the fiscal committees of both houses in March and April of 2003, it
did not obtain guidance from the governor and the Education
policy committees of both houses concerning the pilot project’s
status. With school districts showing minimal interest in the
pilot project, CDE claims that it proposed cleanup legislation to
eliminate the project; but it could not provide us with a copy
of the proposed legislation. CDE claims it abandoned the pilot
project after assuming the cleanup language had been enacted.
Nevertheless, CDE’s failure to implement the pilot project
caused the State to lose valuable information in its efforts to
reform categorical program funding.
The pilot project’s funding flexibility is similar to state budget
act provisions that provide funding flexibility for some
categorical programs that have been in place for at least 10 years.
Specifically, between fiscal years 1992–93 and 1998–99, the
annual budget act has included language that allowed LEAs to
reallocate funding among more than 30 categorical programs
using a single budget appropriation, commonly referred to as
the mega-item. Each LEA had to spend categorical funding in a
manner consistent with program policies, formulas, regulations,
and laws. However, an LEA could transfer up to 15 percent of its
state apportionment for any one of the more than 30 categorical
programs to another of the more than 30 categorical programs,
providing that the receiving program’s state apportionment did
not exceed 120 percent. The fiscal year 1999–2000 Budget Act
removes the mega-item but adds Control Section 12.40 of
the annual budget act, which sets the transfer limits at up to
20 percent, with the apportionment not to exceed 125 percent.
(The 2003–04 Budget Act reduces the percentages to 10 percent
and 115 percent.) The table shows a comparison between the
pilot project’s categorical programs and those included under
Control Section 12.40 of the 2001 Budget Act.
2222 California State Auditor Report 2003-107 California State Auditor Report 2003-107 2233
TABLE
All but Two Programs Stipulated by Chapter 369, Statutes of 2000,
Are Also a Part of Control Section 12.40 of the 2001 Budget Act
2001 Budget Chapter 369, Chapter 369,
Act, Control Statutes of Statutes of 2000,
Categorical Programs Section 12.40* 2000 Cluster Designation†
Academic Progress and Counseling Review X X ACE
Administrator Training and Evaluation Program‡ X X SI/SD
Advanced Placement Challenge Grant Program X
Agricultural Career Technical Education Incentive Program X X ACE
American Indian Early Childhood Education Program X
Bilingual Teacher Training‡,§ X X SI/SD
California Indian Education Centers X X ACE
Child Nutrition Program X
Demonstration Programs in Intensive Instruction X X SI/SD
Desegregation, Court-Orderedll X
Desegregation, Voluntaryll X X SDI
Early Intervention for School Success Program X X SI/SD
Economic Impact Aid X X ACE
Educational Services X X ACE
Educational Technology–State Funds X
Gifted and Talented Pupil Program X X SI/SD
High School Coaching Education and Training Program§ X X SI/SD
Home-to-School Transportation X X SDI
Home-to-School Transportation–Small School District Bus Replacement X
Home-to-School Transportation–Special Education X
Improving School Effectiveness–Intersegmental Program–
College Readiness‡ X
Improving School Effectiveness–Intersegmental Program–
Comprehensive Teacher Education Institutes X X SI/SD
Institute for Computer Technology X
Mentor Teacher Program X
Miller-Unruh Basic Reading Act X X SI/SD
Opportunity Schools, Classes, or Programs X X ACE
Peer Assistance and Review§ X
Reader Services for Blind Teachers‡,§ X X SI/SD
School-Based Management and Advanced Career Opportunities X SI/SD
School-Based Pupil Motivation, Maintenance, and
Dropout Recovery X X ACE
School Development Plans and Resource Consortia§ X X SI/SD
School Improvement Programs‡ X X SI/SD
continued on next page
2222 California State Auditor Report 2003-107 California State Auditor Report 2003-107 2233
2001 Budget Chapter 369, Chapter 369,
Act, Control Statutes of Statutes of 2000,
Categorical Programs Section 12.40* 2000 Cluster Designation†
Specialized Secondary Programs X X SI/SD
Teacher Dismissal Apportionment X
Vocational Education X SI/SD
Year-Round School Grant Program X X SDI
Sources: California Department of Education Report on the Budget Act of 2001; Chapter 369, Statutes of 2000.
*In most instances, we have modified the program names shown in the 2001 Budget Act, Control Section 12.40, to conform to
those shown in Appendix A.
†Chapter 369, Statutes of 2000, establishes three clusters: school improvement and staff development (SI/SD), alternative and
compensatory education (ACE), and school district improvement (SDI).
‡ Chapter 369, Statutes of 2000, contains notable differences in the name or place certain restrictions on the programs as follows:
(1) they refer to the “Administrator Training and Evaluation Program” as “Administrator Training and Education”; (2) they refer
to the “Bilingual Teacher Training Program” as “Bilingual Teacher Training and Assistance”; (3) they refer to “Improving School
Effectiveness–Intersegmental Programs–Comprehensive Teacher Education Institutes” as “Intersegmental Staff Development”
and exclude the English Language Acquisition Program and the Professional Development Institutes; (4) they refer to “Reader
Services for Blind Teachers” as “Reader Services for the Blind”; and (5) they refer to the “School Improvement Programs” as
“Improvement of Elementary and Secondary Education.”
§ This program is a component of the Staff Development program shown in Appendix A.
ll Section 54200 of the California Education Code combined these two programs into the Targeted Instructional Improvement
Grant Program.
As a condition of receiving funds, Control Section 12.40 requires
LEAs to report to CDE the amounts they shift between programs
using this funding flexibility. CDE’s report for fiscal year 1999–2000
shows that 89 LEAs transferred $24.4 million among 23 categorical
programs. Almost 97 percent ($23.6 million) of the net
amount transferred to programs went to the Home-to-School
Transportation and Economic Impact Aid programs;8 almost
96 percent ($23.2 million) of the net amount transferred from
programs was from the School Improvement and Gifted and
Talented Pupil Programs.
However, by the next fiscal year, the number of LEAs and the
transferred amounts rose considerably. According to CDE’s
report for fiscal year 2000–01, 115 LEAs transferred $33.2 million
among 26 categorical programs. Court-ordered desegregation
and Home-to-School Transportation programs, as well as
the Improving School Effectiveness-Intersegmental Program
represented $31.3 million, or roughly 94 percent of the net
amount transferred to the various programs. On the other hand,
8For purposes of its report, CDE shows the “net” of the amounts transferred in and out
of programs. For example, there were transfers into the Home-to-School Transportation
programs in the amount of $38,219,716 and transfers out of this program in the amount
of $18,535,167, resulting in an increase to the program of $19,684,549.
2244 California State Auditor Report 2003-107 California State Auditor Report 2003-107 2255
Economic Impact Aid, School Improvement Programs for
kindergarten through grade six, and the Year-Round School Grant
Program represented $24.8 million, or 75 percent of the net
amount transferred from various programs. Thus, it appears that
a growing number of LEAs are taking advantage of the funding
flexibility that Control Section 12.40 of the budget act offers.
SEVERAL BLOCK GRANT PROPOSALS AIM TO REFORM
CATEGORICAL PROGRAM FUNDING
For at least a decade, various parties have issued calls for reform
of categorical programs. These reform proposals—similar to
Chapter 369, Statutes of 2000—typically focus on consolidating
a group of categorical programs into a smaller set of block
grants. Two of the most recent and prominent reform proposals
are block grant proposals from the governor and the LAO. Also,
two bills introduced in 2003 have proposed block grants with
a smaller scope. As of the last day for each house to pass bills—
September 12, 2003—the Legislature had not taken any action
on these reform proposals.
These recent proposals to reform California’s categorical programs
generally call for consolidating these programs into block grants,
which give school districts greater spending flexibility than do
Recent proposals to reform the categorical programs. Typically, categorical programs permit
California’s categorical funds to be used only for specific, narrowly defined purposes
programs generally call and populations and include administrative and reporting
for consolidating these requirements that help ensure both financial and programmatic
programs into block grants. accountability. However, districts can use the block grant funding
at their discretion to support a range of activities aimed at
achieving a broader purpose. With more choice about where to
put the available dollars, an individual school district can tailor its
funding to suit its local needs.
For Fiscal Year 2003–04, the Governor Proposed
a Block Grant
The 2003–04 Governor’s Budget proposed consolidating 58 existing
categorical programs into a $5.1 billion block grant named the
K-12 Categorical Block Grant for Education. By shifting these
programs into one large block grant, the governor hoped to allow
districts to manage the 58 programs’ goals within the proposed
funding level. The districts would be able to use funds from the
block grant for the general purpose of professional development,
instructional materials and technology, specialized and targeted
2244 California State Auditor Report 2003-107 California State Auditor Report 2003-107 2255
instructional programs, school safety, and student services.
Examples of categorical programs that the block grant would
include are the Targeted Instructional Improvement Grant
Program, Home-to-School Transportation, Economic Impact
Aid, and the School Improvement Programs.
The LAO Presented a Proposal to Improve the
Governor’s Proposal
Although it recognized some strengths in the governor’s
proposal, the LAO also saw weaknesses, which it addressed in
an alternate reform proposal. Rather than consolidate programs
into a single block grant, the LAO proposes to consolidate
funding from 63 categorical programs, with $6.4 billion
in funding, into five block grants, each focused on an overall
educational goal. Also, the LAO’s proposal incorporates processes
to gather information about how the reform is working within
districts; the State can then correct problems quickly, as they
surface, and use the data to craft future reforms.
The LAO has been a proponent of categorical reform for at
least 10 years. In its 1993 report titled Reform of Categorical
Education Programs: Principles and Recommendations, the
LAO presents five principles for reforming categorical program
funding: The Legislature should maximize local control whenever
possible, clearly identify program goals, reward schools for good
performance, consolidate and simplify funding structures, and
foster a learning environment. Also, the LAO recommended,
among other things, that the Legislature establish block grants
that would cover some categorical programs.
In its Analysis of the 2003–04 Budget Bill, the LAO acknowledges
several important benefits of the governor’s block grant
Benefits of block grants proposal: creating greater fiscal flexibility, improving program
can include greater fiscal flexibility, establishing a clearer state and local relationship,
and program flexibility, reducing administrative costs, and improving the focus on student
a clearer state and local learning. However, the LAO also points out five major problems
relationship, and reduced with the governor’s proposal: It does not adequately balance
administrative costs. flexibility and accountability, it undermines the supplemental
nature of categorical funds, it relies on an unproven accountability
system, it does not fully address issues relating to county offices of
education programs, and it excludes programs that are similar in
nature to those the block grant would include.
The LAO designed an alternative proposal that the legislative
analyst believed would remedy problems with the governor’s
proposal. Specifically, rather than reforming programs in one wide
2266 California State Auditor Report 2003-107 California State Auditor Report 2003-107 2277
sweep, the LAO recommends the Legislature take a signifi cant
fi rst step toward reform while also building in ways for the State
to learn how the reforms actually work in districts. The LAO
believes that this information would allow the State to correct
any problems as they emerge and make additional reforms in
the future. The LAO’s block grant proposal combines funding
from 63 existing categorical programs totaling $6.4 billion
into fi ve new block grants. The LAO states that it tried to keep
its proposed block grants as large as possible to maximize local
fl exibility in the use of funds, allowing districts to
maximize their use of categorical funds to improve
K-12 educational programs.
The LAO’s Proposed Block Grants
Academic Improvement Block Grant: The LAO believes that its block grants, among
Combines 22 programs that support staff other things, would provide signifi cant program
development, instructional or curricular
fl exibility because they would eliminate existing
support, or class size reduction. Funds would
be available for a wide range of general statutes for the categorical programs included
school improvement activities.
in the block grants, making funds available for
Compensatory and Alternative Education any activity consistent with the purpose of each
Block Grant: Combines 18 programs that fund block grant. The legislative analyst also states that
supplemental services for low-performing
these proposed block grants would signifi cantly
students or alternative education settings. Funds
could be spent only on these two purposes. increase local fi scal fl exibility, allowing districts to
redirect funds to increase support for successful
Core Services Block Grant: Consolidates
12 programs that support basic district and categorical programs and eliminate support for
classroom costs, including instructional
less productive programs. Further, the LAO expects
materials and deferred maintenance. Funds
would support any of the services currently large savings to districts from eliminating the
allowed under existing programs. state application, accounting, and monitoring
requirements, although the LAO has not developed
Vocational Education Block Grant: Merges
fi ve vocational education programs that could an estimate of these savings. Finally, the LAO
be used for career counseling, vocational
proposes a number of accountability provisions,
instruction, and vocational components of
integrated academic and vocation programs. including the reporting of various data to measure
district performance and spending.
Regional Support Block Grant: Consolidates
six existing county-administered programs that
provide technical assistance or coordination of
services. Funds would support regional support Two Bills Introduced in 2003 Also Propose
services as needed by local districts.
Block Grants
Whereas the LAO’s proposal involves consolidating
many categorical programs into several block
grants, two other proposals are much smaller in
scope. Introduced in February 2003, Senate Bill 525 proposes
consolidating eight categorical programs into two block grants. It
also states the intent of the Legislature to combine 12 additional
programs into a teacher preparation and staff development block
grant. Figure 2 on the following page shows the components of
the three proposed block grants. This bill has been held in the
Assembly Appropriations Committee since August 29, 2003.
2266 California State Auditor Report 2003-107 California State Auditor Report 2003-107 2277
FIGURE 2
Senate Bill 525 Proposes Collapsing Eight Existing Categorical Programs
Into Two Block Grants and States an Intent to Combine
12 Other Categorical Programs Into an Additional Block Grant
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Source: Senate Bill 525.
*We present the program names as shown in Senate Bill 525. Thus, some program names may not conform to those shown in
Appendix A.
† These programs are administered by an agency other than the California Department of Education.
Similarly, another bill, Assembly Bill 1650, which was introduced
in February 2003 and proposes establishing a block grant, has
been held in the Assembly Appropriations Committee since
2288 California State Auditor Report 2003-107 California State Auditor Report 2003-107 2299
May 28, 2003. This bill proposes to consolidate 12 existing
categorical programs for staff development into one block grant
for professional development.
THE STATE CAN LEARN FROM THE FEDERAL
GOVERNMENT’S PREVIOUS ATTEMPTS TO
IMPLEMENT BLOCK GRANTS
Before any of these state reform proposals were made, Congress
demonstrated a strong interest in consolidating narrowly
defined categorical grant programs for specific purposes into
block grants for broader purposes. In the Omnibus Budget
Reconciliation Act of 1981, Congress created nine block grants
from about 50 of the 534 categorical programs in effect at that
time. According to the U.S. General Accounting Office (GAO),
The federal government has this was the largest and most substantial effort to consolidate
experience in implementing federal categorical programs and broaden program flexibility
block grants. among states. When Congress requested a report on federal
block grant programs, the GAO identified lessons learned from
implementing federal block grant programs—lessons the State
should consider in any categorical reform efforts it undertakes.
Major lessons California can benefit from include the need to
focus on accountability in the form of program results and the
need to devise equitable allocation formulas.
In its 1995 report titled Block Grants: Characteristics, Experience,
and Lessons Learned, the GAO concluded that, in general, states
that had operated categorical programs made the transition
to block grants more smoothly when they relied on existing
management and service delivery systems. The GAO also noted
that state officials generally reported administrative efficiencies in
managing block grants as compared with categorical programs,
although administrative cost savings were difficult to quantify.
However, the GAO identified several concerns. First, because
initial funding allocations were based on prior categorical grants,
they were not necessarily equitable. Second, Congress and
program managers lacked the type of information needed to
effectively oversee block grants. Third, as a result of the lack of
oversight information, Congress gradually reduced state flexibility
as it added funding constraints to block grants.
The GAO suggested a few valuable lessons that Congress could
draw from the experience with the 1981 block grants as it
considered creating new block grants. First, Congress clearly
needed to focus more on accountability. A principal goal of
2288 California State Auditor Report 2003-107 California State Auditor Report 2003-107 2299
block grants is to shift responsibility for programs from the
federal government to the states, including the duties of
priority setting, program management, and, to a large extent,
accountability. However, Congress and federal agencies maintain
an interest in the use and effectiveness of federal funds, and
the 1981 block grant experience demonstrated that Congress
may become more prescriptive when these grants lack adequate
program accountability. Lacking the data to evaluate the success
of the block grants, Congress added funding constraints that
limited state flexibility, in effect recategorizing some of the block
grants. Across government services, the GAO has recommended
a shift in focus of federal management and accountability toward
program results and outcomes, with less emphasis on inputs and
rigid adherence to rules. This focus on outcomes is particularly
appropriate for block grants, given their emphasis on providing
states the flexibility to determine the specific problems they want
to address and the strategies they plan to employ.
In another lesson drawn from the 198l block grant experience, the
GAO suggested that funding allocations based on distributions
The U.S. General under prior categorical programs might be inequitable because
Accounting Office they do not reflect need, ability to pay, and variations in the cost
reported that an effective of providing services. The GAO stated that the public frequently
funding formula should focuses attention on the allocation formulas used to distribute
reflect need, ability to funds because there will always be winners and losers. Formulas
pay, and variations in the that target funds most effectively consider the following three
cost of providing services. variables: (1) state or local need, (2) differences among states in
the costs of providing services, and (3) state or local ability to
contribute to programs costs. To the extent possible, equitable
allocation formulas should rely on current and accurate data that
measure need and ability to contribute. Thus, any categorical
reform proposal the State decides to implement should take the
GAO’s lessons into consideration.
REFORM EFFORTS SHOULD ALSO CONSIDER THE IMPACT
OF CONSTITUTIONAL AND LEGAL REQUIREMENTS
Our legal counsel observes that court decisions, federal and state
constitutional principles, and federal law may affect certain
categorical programs. Thus, any decision to create block grants
must consider any legal restraints on consolidating programs.
Moreover, block grants should be structured in a manner that
ensures that the State continues to meet its obligations under
the state constitution and federal law.
3300 California State Auditor Report 2003-107 California State Auditor Report 2003-107 3311
The State receives federal money under numerous federal
Categorical programs programs, including the Individuals With Disabilities Education
involving federal funds Act and the No Child Left Behind Act. Federal law generally
may not be appropriate restricts states to using those funds for the purposes of the
candidates for federal programs; and under some federal programs, each state
consolidation into must provide matching funds as a condition of receiving federal
block grants. money. Consequently, reform efforts in California should
carefully consider whether categorical programs involving
federal funds are appropriate candidates for consolidation into
block grants and whether moving state funds that support
those federal programs into block grants would affect the State’s
eligibility for federal funds.
Reformers should also consider the impact of state constitutional
principles on proposed block grants. In the Introduction, we
discuss the landmark decisions of Serrano v. Priest (Serrano I and
Serrano II),9 which required the State to remedy disparities
in per-pupil spending between school districts but excluded
spending on categorical programs for special needs from the
requirement that funding be roughly equal across districts. In
a more recent case, Butt v. State of California,10 the California
Supreme Court held that the California Constitution makes
public education a uniquely fundamental concern of the State
and prohibits the maintenance and operation of the public
school system in a way that denies basic educational equality
to students of particular districts. Further, the court held that
the State bears the ultimate responsibility to ensure that the
public school system provides basic equality of educational
opportunity. The court cautioned, however, that the California
Constitution does not prohibit all disparities in education
quality or service, because variances in local programs,
philosophies, and conditions are inevitable. The court also
rejected the State’s assertion that the Serrano decisions merely
required the State to provide an equalized system of interdistrict
funding, holding instead that the State’s responsibility for
providing basic equality in the public school system extends
beyond the detached role of fair funder. Because the State
bears that responsibility, any reform efforts should include
mechanisms by which the State can ensure that block grants
are distributed, administered, and overseen in a manner that
fulfills the constitutional obligation to provide basic equality of
educational opportunity within the public school system.
9John Serrano Jr., et al. v. Ivy Baker Priest, et al. (Serrano I), 5 Cal. 3d 584 (1971);
John Serrano Jr., et al. v. Ivy Baker Priest, et al. (Serrano II), 18 Cal. 3d 728 (1976).
10 Thomas K. Butt, et al., v. The State of California, et al., 4 Cal. 4th 668 (1992).
3300 California State Auditor Report 2003-107 California State Auditor Report 2003-107 3311
In other instances, court decisions affect specific categorical
programs. For example, as we discuss in the Introduction, the
California Supreme Court, in Crawford v. Board of Education,11
held that school boards have an obligation under the California
Constitution to take reasonably feasible steps, in addition to
desegregation obligations under federal law, to alleviate racial
segregation in public schools. Thus, school districts will be
required to continue to fund that constitutional obligation
from some revenue source. Currently, that revenue source is
the Targeted Instructional Improvement Grant Program (TIIG),
which consolidated funding for court-ordered desegregation
programs with funding for voluntary integration programs.
TIIG requires participating school districts to give priority to
funding court-ordered desegregation programs having an existing
court order. Because the State bears ultimate responsibility for
ensuring equal educational opportunities in the public school
system, any decision to consolidate programs such as TIIG into
block grants should ensure that school boards continue to take
any necessary steps to alleviate racial segregation as required by
court order or otherwise.
In another case, Arcadia Unified School District v. State
Department of Education,12 plaintiffs challenged the
constitutionality of a statute permitting school districts
to charge fees for bus transportation on the basis that the
statute violated the free school guarantee and the Equal
Protection Clause of the California Constitution. The California
Supreme Court found that the fee did not violate the free school
guarantee and further found that it did not violate the Equal
Protection Clause because the statute exempted students who
could not afford to pay the fee. Thus, if a school district provides
Future attempts to transportation, it will continue to have an obligation to fund
create block grants must transportation for those students who are unable to pay.
consider court decisions,
constitutional principles, Moreover, funding for categorical programs created by an
as well as categorical initiative measure approved by the voters, such as the California
programs created by Lottery Act of 1984, may be used only for the purposes that
initiative measures. voters approved. For example, the California Lottery Act limits
the use of funds to the education of students and expressly
prohibits lottery funds from being spent for acquisition of
real property, construction of facilities, financing of research,
or any other noninstructional purpose. Under the California
11 Mary Ellen Crawford, et al., v. Board of Education of the City of Los Angeles, 17 Cal. 3d 280 (1976).
12 Arcadia Unified School District, et al., v. State Department of Education, 2 Cal. 4th 251 (1992).
3322 California State Auditor Report 2003-107 California State Auditor Report 2003-107 3333
Constitution, the voters must approve any changes to the
purposes for which those funds may be spent. Thus, if money
from the Lottery Education Fund is consolidated into block
grants, either the State must continue to spend it for the
purposes specified in the act or reformers must obtain the voters’
approval to expand or change those purposes.
In view of the various federal and state constitutional principles
that may affect categorical program funding decisions, reform
efforts should also determine whether state or federal court
decisions govern the funding of particular programs and ensure
that block grant proposals continue to meet those mandates.
Finally, a class-action lawsuit pending in the San Francisco
Superior Court, Williams v. State of California,13 could have a
significant impact on California school finance in general if
the plaintiffs prevail. In this lawsuit, the plaintiffs challenge
numerous aspects of the current public school system, arguing,
among other things, that the State has perpetuated inequality in
public schools and that the State’s oversight system is incapable
of providing basic education opportunity to students. The
plaintiffs challenge aspects of the system, including the State’s
oversight of school facilities, high-school exit examination
requirements, and textbooks, on the basis that the State
lacks adequate mechanisms to prevent, detect, and cure the
inequities in student access to basic educational necessities.
Thus, reformers should monitor this litigation to determine the
impact, if any, of the lawsuit on reform of categorical funding.
RECOMMENDATIONS
To implement the pilot project as state law requires, CDE should
do the following:
• Provide direction to those school districts currently participating
in the pilot project on how to capture and report information
necessary to determine their pupils’ academic progress.
• Report to the governor and Legislature on the pilot project’s status.
• Survey nonparticipating school districts to assess their level
of interest in the pilot project. If the survey results indicate a
high level of interest, CDE should distribute its streamlined
application packet to school districts. However, if the survey
13 Williams v. State of California, Case No. 31226, Superior Court of the State of California,
County of San Francisco.
3322 California State Auditor Report 2003-107 California State Auditor Report 2003-107 3333
results indicate a low level of interest, CDE should consider
seeking legislation to eliminate the provisions of Chapter 369,
Statutes of 2000.
When the Legislature considers future reform proposals calling
for the consolidation of categorical programs into block grants,
it should do the following:
• Ensure that proposals contain accountability provisions that
include a focus toward program results and outcomes.
• Ensure that proposals contain allocation methods that reflect
the recipients’ need, ability to contribute to program costs,
and cost of providing services.
• Determine whether categorical programs involving federal funds
are appropriate candidates for consolidation into block grants.
• Consider whether the reform proposal (1) is consistent with
any legal restrictions that may apply to any particular funds
and the State’s constitutional obligation to provide equal
educational opportunities within the public school system and
(2) includes mechanisms by which the State can monitor
and ensure that it meets those obligations.
• Determine whether state or federal court decisions govern the
funding of particular programs and ensure that block grant
proposals continue to meet those mandates. n
3344 California State Auditor Report 2003-107 California State Auditor Report 2003-107 3355
CHAPTER 2
The California Department of
Education Needs to Improve
Its Allocation and Oversight of
Categorical Program Funds
CHAPTER SUMMARY
The California Department of Education (CDE) should
improve its allocation process for its categorical programs.
For four of the 12 categorical programs that we reviewed,
CDE’s calculations for allocation amounts did not appear
consistent with state law. This occurred in part because state law
did not specifically define the average daily attendance (ADA)
amounts CDE should use. In one case, our recalculations indicate
that three local education agencies (LEAs) may have been able to
receive almost $4 million more in funding. Also, despite concerns
that we raised in January 2000 about CDE’s oversight methods,
it has yet to fully implement recommendations that would
strengthen its oversight. Consequently, CDE lacks assurance that
recipients are properly spending the funds that these categorical
programs provided. However, for 15 categorical programs,
CDE’s Coordinated Compliance Review teams conduct on-site
validation reviews that reasonably assure that these programs
comply with the applicable requirements. Also, under the federal
Single Audit Act of 1984 and its subsequent amendments in 1996,
auditors must determine whether entities spent federal funds
only for allowable activities and whether costs are allowable,
reasonable, and necessary.
CDE CANNOT ENSURE THAT CATEGORICAL
PROGRAM PARTICIPANTS RECEIVED THE
CORRECT ALLOCATION AMOUNT
Our review of the methods CDE used in fiscal year 2001–02 to
calculate allocation amounts for participants in 12 categorical
programs disclosed that, for three categorical programs, CDE may
not have accurately calculated allocation amounts in accordance
with state law and did not accurately calculate the allocation
amounts for one other program. For example, by not including
the required academic performance data in its calculation of how
many reading specialists to allocate to applicants, CDE did not
3344 California State Auditor Report 2003-107 California State Auditor Report 2003-107 3355
follow state law in defining underperforming school districts having
priority for funding. Also, by not adhering to state law to reallocate
unused reading specialist positions, CDE allowed some districts to
retain 54 unused reading specialist positions rather than allocating
the positions to underperforming districts that need them.
Oftentimes, federal or state law identifies the method that CDE will
use to calculate the amounts of funding to allocate to each recipient
for each categorical program. Some programs require potential
recipients to go through a competitive application process before
participating in the categorical program. Other categorical programs
have legally established minimum or maximum amounts that
they can provide to recipients. Appendix A describes more
fully the following six allocation methods that CDE can use to
calculate allocations for individual programs:
• Attendance-based formula: CDE uses a formula based on the
ADA that recipients report and a unit dollar amount. “ADA”
is the number of students present or having an excused
absence on each school day throughout the year divided by
the number of school days in the school year. A “unit dollar
amount,” or amount per student, can be calculated in a
variety of ways. For example, the Gifted and Talented Pupil
Program divides the total available funds by the statewide
ADA. The typical allocation formula is the following:
Unit dollar amount (×) ADA amount = allocation amount
• Non-attendance-based formula: CDE uses a formula based
on some factor other than ADA, such as student enrollment
or the number of teachers.
• Review and evaluation: CDE reviews and scores potential
recipients’ proposals or applications and awards funds to
those with the highest scores.
• Reimbursement: Recipients submit claims, and CDE will
allocate funds to pay the recipients’ claims based on their
actual costs or a reimbursement rate.
• Other allocation methods: CDE allocates based on a
predetermined amount, divides the available funds equally,
or uses the prior year’s costs.
• Combination of other methods: CDE combines two or more
of the previous methods of allocation.
3366 California State Auditor Report 2003-107 California State Auditor Report 2003-107 3377
Inconsistencies or Errors Exist in CDE’s Calculations for
Four Categorical Programs
Our review of the allocation calculations for 12 categorical
programs found inconsistencies or errors in CDE’s calculations
for four of the programs. For three categorical programs, CDE
may not have used the appropriate ADA fi gures in
its calculation, so LEAs may not have received the
The 12 Categorical Programs correct allocations for those programs. One of these
the Bureau of State Audits Tested programs is the Targeted Instructional Improvement
and Their Allocation Methods Grant Program (TIIG), which combines funding to
certain LEAs for their court-ordered desegregation
Attendance-Based Formula
and voluntary integration programs. TIIG must be
• Targeted Instructional Improvement
used fi rst to fund the costs of any court-ordered
Grant Program
desegregation program (if the order exists and is
• California Public School Library Act
still in force) and then to provide instructional
Non-Attendance-Based Allocation Formula
improvement for the individual LEA’s lowest-
• Class Size Reduction Program achieving pupils. To calculate recipients’ allocations,
• Instructional Time and Staff Development state law requires CDE to use both the LEA’s
Reform Program
actual ADA as reported on the apportionment
Review and Evaluation for the period covering July through April and
• Miller-Unruh Basic Reading Act its total ADA. But state law does not defi ne the
• Improving America’s Schools Act—Title X– term “total” ADA. CDE did not include the adult
Part C—Public Charter Schools—Federal education ADA when calculating the fi scal year
Funds
2001–02 allocations for TIIG. According to a
Reimbursement consultant in its School Fiscal Services Division,
• Elementary School Intensive in February 2002 division management made an
Reading Program
administrative decision to omit adult education
• Remedial Supplemental
ADA from its TIIG calculation. The consultant
Instruction Programs
further stated that this decision was based on
Other knowledge of previous desegregation programs and
• National Board for Professional Teaching a discussion with a Senate Education Committee
Standards Certifi cation Incentive Program
consultant. Because state law does not defi ne
Combination of Other Methods “total” ADA, it is unclear whether CDE’s exclusion
• Special Education Programs—State Funds of adult ADA is appropriate. Our recalculation,
• School Improvement Programs including adult education ADA, of the allocations
• Home-to-School Transportation for three of the fi ve LEAs tested found that
Los Angeles Unifi ed, San Bernardino City Unifi ed,
and Fresno Unifi ed would have been increased
by $3.9 million, almost $36,000, and $29,000,
respectively. This exclusion of adult ADA had no effect on the
other two districts because one did not have adult ADA data and
the other received the minimum amount set by state law.
We also found that state law does not specifi cally defi ne the
term “regular” ADA for the California Public School Library Act
program, which provides funds for resources such as books,
3366 California State Auditor Report 2003-107 California State Auditor Report 2003-107 3377
periodicals, computer software, CD-ROMs, and equipment
enabling school library and on-line access. State law requires
CDE to calculate allocations by using regular ADA reported for
the period covering July through April of the prior fi scal year.
In the absence of a defi nition, CDE defi nes “regular” ADA for
this program as the regular elementary and high school ADA.
However, CDE uses a different defi nition when calculating the
apportionment for the period covering July through
December. Specifi cally, staff responsible for this
task defi ne regular ADA as regular elementary and
State Law Requirements for
high school ADA plus extended-year ADA. Applying
Allocating Miller-Unruh Funds
CDE’s different defi nitions of regular ADA to our
Priority for New Applications (Miller-Unruh) recalculation of the allocations for six LEAs results
Percentage of pupils having reading diffi culties in different allocation amounts for some districts.
and the fi nancial ability of the district to
For example, using the defi nition CDE applies to the
provide special instructional assistance.
principal apportionment, our recalculation of
Priority for New Funds (2001 Budget Act) the allocations for certain LEAs under the California
School districts with underperforming Public School Library Act program results in $30,000
schools and districts with the lowest base
more for one LEA and $665 less for another.
revenue limits.
The Immediate Intervention/
Our review of CDE’s allocations for the Miller-
Underperforming Schools Program Defi nes
Underperforming School (1999 state law) Unruh Basic Reading Act program (Miller-Unruh)
also disclosed discrepancies. Miller-Unruh
Fails to meet its Academic Performance
Index (API)* growth targets and has an provides a district an allowance for the salary
API score below the 50th percentile in the
of reading specialists, computed by multiplying
previous school year relative to all other
public elementary, middle, or high schools. the number of reading specialists the district
employs by the statewide average salary for such
Reallocation of Unused Positions
a position. Districts must use their funds to pay
(2001 Budget Act)
for any difference between the allowance and the
Whenever the number of reading specialist
positions is reduced in any school district, teachers’ actual salaries. On June 30, 1987, Miller-
funds shall be reallocated to an equivalent Unruh was sunsetted by other provisions of state
number of positions in another district or
law, yet the Legislature continued to fund it in
other districts.
the annual budget act. State law allows CDE to
Sources: California Education Code, sections 54140 adopt an allocation method but has requirements
and 52053, and Chapter 106, Statutes of 2001.
for prioritizing new Miller-Unruh funds (see the
* The API is a numeric index or scale that measures
text box). In calculating the number of reading
the academic performance and growth of schools.
The 2002 base API incorporates the results of specialists to allocate to applicants, CDE did
the Stanford 9 tests, all content areas, and the not follow a 1999 state law requiring the use of
California Standards Tests in English-language
Academic Performance Index (API) data to defi ne
arts, mathematics, and social science. Currently,
the API is only a school-level indicator. underperforming schools and did not follow the
requirement of the 2001 Budget Act to consider the
fi nancial ability of those districts with the lowest
base revenue limit amounts. Instead, CDE relied
only on factors such as mean reading scores below 565 on the
Stanford 9 tests, the number of previously authorized reading
specialists, and the number of elementary schools within
3388 California State Auditor Report 2003-107 California State Auditor Report 2003-107 3399
a district. According to CDE, it used this method to evenly
distribute the positions as much as possible to the districts
with the greatest need. Moreover, although CDE calculated
its fi scal year 2002–03 allocation using applicants’ base revenue
limit amounts, it still did not use their API data. As a result, for
fi scal years 2001–02 and 2002–03, those school districts with
underperforming schools or the lowest base revenue limits
may not have received fi rst priority for the reading specialist
positions. The State did not appropriate funds for Miller-Unruh
for fi scal year 2003–04.
CDE also failed to adhere to state law regarding the reallocation
of unused reading specialist positions (see text box on page 38).
For fi scal year 2001–02, LEAs reported to CDE that they did
not use 66 Miller-Unruh reading specialist positions. However,
in fi scal year 2002–03, CDE did not reallocate 54 of these unused
positions, allowing 28 LEAs to retain them. Further, CDE’s
billing data for fi scal year 2001–02 indicates that eight of the
28 LEAs that did not even participate in Miller-Unruh continued
to receive allocations in fi scal year 2002–03 for 9.5 positions.
The administrator of the Reading/Language Arts Leadership
unit told us that she thought CDE could reallocate unused
positions based on LEAs expressing an intent to not use
the positions rather than their failure to use
them in the previous years. Nevertheless, because
CDE did not follow state law to reallocate unused
State Law Specifi es How to
reading specialist positions, some districts that
Determine Whether Schools
could have used the specialists went without them.
Should Receive the COLA for
the School Improvement Programs
Finally, we found that CDE’s allocation method for
1. Compute a maximum amount.
the School Improvement Programs, which funds
a. Multiply $106 beginning in fi scal year school site councils’ plans to improve instruction,
1985–86 and each fi scal year thereafter
services, and school environment, appears
by the same percentage increase made
in base revenue limits for unifi ed school inconsistent with a literal reading of the statutory
districts with more than 1,500 ADA.
allocation formula found in state law. Currently
b. Multiply the adjusted $106 rate by the School Improvement Programs are sunsetted
80 percent of the prior year enrollment by other provisions of state law, yet the Legislature
in K-6.
continued to fund it in the annual budget act. Our
2. Compare the LEA’s prior year allocation to legal counsel has advised us that CDE is required to
the maximum amount.
comply generally with the purposes of the program
If the prior year allocation is less than the
and to continue allocating funds under the sunset
maximum amount, CDE should allocate
a COLA. The LEA’s total allocation cannot statutory allocation formula. The accompanying
exceed the maximum amount. text box explains how state law requires CDE to
calculate any cost-of-living adjustments (COLA) for
Source: California Education Code, Section 52048(a)
schools with kindergarten through grade six (K-6).
and (b).
Our review of CDE’s calculation found that for
Step 1a in the text box, CDE has been multiplying
3388 California State Auditor Report 2003-107 California State Auditor Report 2003-107 3399
the $106 by the annual COLA percentage instead of the same
percentage increase made in base revenue limits for unified
school districts with more than 1,500 ADA. The Legislature’s
intent in enacting Education Code, Section 52048(a) and (b),
was to simplify and equalize the funding system for schools
with K-6. Because CDE could not provide us with the percentage
increase data for the unified school districts for fiscal years 1985–86
through 2000–01, we are unable to compute the overall
effect that this apparent inconsistency has on meeting the
Legislature’s intent.
CDE’S OVERSIGHT OF CATEGORICAL PROGRAMS
NEEDS IMPROVEMENT
In January 2000 the Bureau of State Audits (bureau) issued
a report that found major deficiencies in CDE’s oversight of
categorical programs and made several recommendations to
CDE cannot ensure that strengthen that oversight. Yet CDE has not taken action on
those who receive funds some of the bureau’s recommendations, citing budget cuts as the
for two categorical cause. Further, CDE has almost no oversight of two categorical
programs, totaling programs totaling $1.8 billion. CDE provided differing reasons
$1.8 billion, are spending for the minimal or lacking oversight, including its belief that
them appropriately. one program was not a categorical program and did not require
oversight. Lacking sufficient oversight of these two programs,
CDE cannot ensure that those who receive the programs’ funds
are spending them appropriately.
Another 15 categorical programs receive CDE’s compliance
review every four years. CDE’s Coordinated Compliance Review
(CCR) teams conduct on-site validation reviews as part of the CCR
process for reviewing these programs. The CCR review process
includes meeting with district and school staff; reviewing
district and school records, procedures, and policies; observing
classrooms; interviewing parents and students; and reviewing
financial plans and expenditure reports to verify that spending is
in accordance with program requirements.
Also, some programs that receive federal money are subject
to CDE’s on-site validation reviews. Further, participants of
six categorical programs with federal funding of more than
$100 million for fiscal year 2001–02 are subject to independent
audits under the federal Single Audit Act of 1984 and its
subsequent amendments. Thus, the State has some assurance
that participants for these programs are complying with
applicable federal requirements. Finally, under the accountability
4400 California State Auditor Report 2003-107 California State Auditor Report 2003-107 4411
requirements of the No Child Left Behind (NCLB) Act of 2001,
the State has established starting points for evaluating California
students’ adequate yearly progress (AYP).
Despite the Bureau’s Concerns About CDE’s Oversight Methods,
Some Categorical Programs Still Receive Little to No Oversight
CDE’s oversight methods are similar to those it had in place when
the bureau conducted its last audit of CDE’s monitoring efforts.
In January 2000 the bureau issued a report titled Department
of Education: Its Monitoring Efforts Give Limited Assurance That
It Properly Administers State and Federal Programs. The bureau
found that CDE staff did not review fund recipients based on
their risk for noncompliance, did not routinely use performance
measures to assess quality and effectiveness, did not conduct the
number of required program reviews, and did little to ensure that
organizations took corrective actions or faced sanctions when CDE
discovered deficiencies. The bureau recommended that CDE make
several changes in its oversight of state and federal programs, for
example, establish performance measures, direct staff to adhere
to audit and review cycles, monitor LEAs’ corrective action, and
enforce fiscal and administrative penalties as needed.
As part of our audit of CDE’s oversight of categorical programs,
we asked CDE to provide us with its current progress and planned
action for implementing 15 of the bureau’s recommendations.
According to CDE, it fully implemented eight recommendations,
CDE did not always partially implemented three recommendations, and is evaluating
specifically address and reconsidering the remaining four. Our review of CDE’s
its implementation efforts showed that it did not always identify current progress
of the bureau’s and planned actions for all of its monitoring divisions and
15 recommendations. did not always specifically address its implementation of the
bureau’s recommendations. For example, CDE often focused its
plans on revising the CCR monitoring process rather than on
applying the bureau’s recommendations to all of its divisions
that are responsible for monitoring. The bureau reported that
CDE’s monitoring divisions address some compliance issues in
their reviews but conduct only minimal assessments of fiscal,
administrative, or internal controls. As a result, the bureau
recommended that CDE modify its underlying philosophy
for administering state and federal programs to restore its
accountability for monitoring entities receiving federal funds.
However, even though in September 2003 CDE stated that it will
revise the CCR monitoring process for fiscal year 2004–05, it is
silent as to how it will modify its underlying philosophy for other
monitoring divisions administering state and federal programs.
4400 California State Auditor Report 2003-107 California State Auditor Report 2003-107 4411
In addition, the bureau recommended that CDE prepare a
department-wide monitoring plan that includes, at a minimum,
various elements such as monitoring goals and identifying
CDE’s proposed checklist mandated monitoring requirements. In February 2001, CDE
will not require CCR stated that it convened an external advisory committee to
reviewers to document discuss the redesign of its monitoring and accountability system.
exactly what they However, CDE does not describe the results of the committee
examine during site visits, meeting in its September 2003 discussion on current progress
thus, a supervisor’s ability and does not address how it has prepared a department-wide
to ensure that all required monitoring plan. Rather, CDE mentions efforts it has made to
items were reviewed may review the CCR monitoring plan. The bureau also recommended
be hindered. that CDE direct all program reviewers to adequately document
the monitoring procedures performed during site visits. CDE
told us that it plans to develop a checklist for every program
compliance area in the CCR process; reviewers will check
“yes” or “no” to demonstrate whether they have reviewed
the required documentation. However, because the proposed
checklist will not require CCR reviewers to document exactly
what they examine during site visits, the checklist may hinder a
supervisor’s ability to ensure that the CCR reviewer examined all
required items.
Finally, CDE often does not specifically discuss whether it
intends to implement other bureau recommendations. For
example, the bureau recommended that CDE establish a
monitoring committee composed of various representatives such
as executive management, audits division, CCR reviewers, and
individual program reviewers. In its September 2003 discussion
of its planned action for implementing the recommendation,
CDE does not state whether it will establish a monitoring
committee. Rather, CDE states that the CCR reviewers meet
with CDE program staff to refocus the CCR monitoring process
and that its Audits and Investigations Unit periodically meets
with and distributes reports to the Nutrition Services and
Child Development divisions as well as the Adult Education
Office to discuss their monitoring efforts. In addition, the
bureau recommended that CDE evaluate the effectiveness of
its division-level monitoring process and periodically report to
the new monitoring committee on CDE’s success in meeting
monitoring objectives. CDE acknowledged the need for more
interaction and sharing of information among the various CDE
monitoring divisions and states that it directs all management
efforts at effectively sharing information under the overall
goal of improving responsibility and responsiveness. However,
because CDE does not indicate whether it will establish the
monitoring committee, it cannot sufficiently implement
this recommendation.
4422 California State Auditor Report 2003-107 California State Auditor Report 2003-107 4433
Although CDE states that it has taken action to address the bureau’s
concerns about some of its monitoring divisions, it has yet to
Because CDE has yet to implement the bureau’s recommendations department-wide. Until
implement the bureau’s it does so, there is limited assurance that CDE uses its resources
recommendations efficiently to monitor entities receiving state and federal funds.
department-wide, there CDE stated that is takes very seriously its obligation to make sure
is limited assurance that taxpayer funds are spent effectively and appropriately. In a time
CDE adequately monitors of severe budgetary retrenchment and staff downsizing, CDE
entities receiving state believes that it has been diligent in developing alternative means
and federal funds. to monitor categorical spending where needed, particularly because
budget cutbacks have taken their toll on oversight, with obvious
consequences. CDE stated that if, as anticipated, its general fund
budget continues to shrink, this will substantially affect its ability
to conduct meaningful ongoing monitoring.
As indicated in our review of certain categorical programs (see
Appendix C), CDE provides no assurance that funds are spent
properly for two categorical programs totaling $1.8 billion.
CDE gave us varying explanations for the minimal or lack of
oversight for these two categorical programs. It stated that
discussions with legislative staff led CDE to believe that TIIG,
which combines funding for court-ordered desegregation
programs and voluntary integration programs, was purposely
kept ambiguous to allow previous participants greater flexibility
in spending funds and using the funds to embark on new
programmatic areas. Thus, in February 2002 CDE informed
county and district superintendents of schools and district
business officials that there would be no application process,
claim audit, reporting requirements, or program plans for TIIG.
Further, CDE points out that the second priority of TIIG—to
provide instructional improvement for the “lowest-achieving
pupils in the district”—would be almost impossible to monitor
because state law does not define this term. CDE believes that
legislative staff are fully aware that there is little reason for
oversight given such broad terms. Finally, CDE points out
that the Legislature did not intend to establish fiscal oversight
because the new law deletes previous audit requirements.
Specifically, previous state law for the desegregation programs
under court mandate required LEAs to submit a claim for
reimbursement to the State Controller’s Office (SCO) for the
costs of the program. The claims were subject to the audit
and approval of the SCO prior to payment to ensure that the
LEA was complying with state law. However, current state law
creating TIIG makes no mention of SCO or CDE oversight.
4422 California State Auditor Report 2003-107 California State Auditor Report 2003-107 4433
Further, CDE stated that it does not believe
the Lottery Education Fund is a categorical
The K-12 Audit Guide Includes
Suggested Audit Procedures for the program because legal opinions that school
Following Eight Categorical Programs districts obtained suggest that, except for the
uses specifi cally prohibited by law, these funds
• California Public School Library Act
are, for the most part, unrestricted. Further, CDE
• Class Size Reduction Program points out that state law relating to the Lottery
• Community Day Schools Education Fund states that the expenditure of
• Digital High School Education Technology funds received by LEAs shall not be subject to state
Grant Programs control. For purposes of our report, we defi ne the
• Instructional Materials K-12* term “categorical programs” broadly to include
• Morgan-Hart Class Size Reduction Act programs allocating funds for non-revenue limit
purposes. The California Lottery Act of 1984
• Schiff-Bustamante Standards-Based
Instructional Materials Program limits the use of funds to the education of students
• Staff Development and expressly prohibits lottery funds from being
spent for acquisition of real property, construction
Source: Standards and Procedures for Audits of of facilities, fi nancing of research, or any other
California K-12 Local Education Agencies, issued by the
noninstructional purpose. Under the California
State Controller’s Offi ce.
Constitution, the voters must approve any changes
* The K-12 Audit Guide includes procedures for
grades K-8 only. to the purposes for which lottery funds may be
spent. For example, Proposition 20 restricts a small
portion of the lottery funds for the purchase of
instructional materials.14
The State disbursed $854 million in lottery funds to LEAs for
kindergarten through grade 12 (K-12). However, CDE provides
no oversight of these funds. Control Section 24.60(b) of
the 2001 Budget Act requires CDE to conduct a survey of a
representative sample of 100 LEAs to determine patterns of use
of lottery funds in those agencies and report the survey results
to the Legislature and the governor. Yet CDE merely collects and
reports the expenditure data and does not review expenditures
to ensure that LEAs did not spend them for the acquisition of
real property, construction of facilities, fi nancing or research, or
any other noninstructional purpose. According to CDE, it plans
to propose changes to the Standards and Procedures for Audits
of California K-12 Local Education Agencies (K-12 Audit Guide),15
which the SCO issues to assist certifi ed public accountants and
14 Passed by the voters in March 2000, Proposition 20 states that for fi scal year 1998–99
and each fi scal year thereafter, 50 percent of any increase in the total annual lottery
revenues to be allocated for the benefi t of public education over the amount
calculated in fi scal year 1997–98 shall be allocated to school districts and community
colleges for the purchase of instructional materials.
15 State law requires LEAs to undergo an annual audit. The K-12 Audit Guide also includes
minimum procedures that auditors must perform to address areas such as the LEAs’
presentation of their fi nancial statements, the effectiveness of their internal controls,
and the actions LEAs take to correct any defi ciencies noted.
4444 California State Auditor Report 2003-107 California State Auditor Report 2003-107 4455
public accountants to determine whether these
funds were being spent in compliance with the law.
Categorical Programs Included in CCRs
Nevertheless, these efforts will not be suffi cient
• Adult Education Program—State Funds to ensure that lottery funds are not spent on
• Carl D. Perkins Vocational and Applied acquisitions that state law expressly prohibits.
Technology Education Act—Federal Funds
• Child Care and Development Services Act
CDE Staff Use Various Methods to Oversee Some
• Economic Impact Aid*
Categorical Programs
• English Language Acquisition Program
CDE’s Coordinated Compliance Review (CCR)
• Gifted and Talented Pupil Program
teams conduct on-site validation reviews as part of
• Improving America’s Schools Act—Title I,
the CCR process, which has the following goals:
Parts A, B, and D—Helping Disadvantaged
Children Meet High Standards— to decrease multiple on-site visits, to increase
Federal Funds
local responsibility for ensuring compliance, to
• Improving America’s Schools Act—Title II— ensure that categorically funded students are
Dwight D. Eisenhower Professional
provided with the district’s core curriculum, and
Development Program—Federal Funds
to provide technical assistance to LEAs to prevent
• Improving America’s Schools Act—
Title IV—Safe and Drug Free Schools and and resolve noncompliance issues. CDE includes
Communities—Federal Funds 15 categorical programs as part of its CCR process.
• Improving America’s Schools Act—Title VI According to the director of CDE’s School and
—Innovative Education Program Strategies
District Accountability Division, CDE includes
—Federal Funds
these categorical programs because they have
• Improving America’s Schools Act—Title I,
federal or state monitoring requirements. LEAs
Part C—Education of Migratory Children
—Federal Funds are subject to a CCR review once every four years.
• Miller-Unruh Basic Reading Act Each LEA performs district- and school-level self-
reviews to identify areas of noncompliance related
• School Improvement Programs
to categorical programs. CDE uses the results of
• Staff Development†
these self-reviews and other information such as
• Workforce Investment Act—Title II
student achievement data and district compliance
Adult Education and Family Literacy Act—
Federal Funds history to select a sample for its on-site visits. The
CCR process includes meeting with district and
school staff; reviewing district and school records,
Source: California Department of Education,
Compliance Review Training Guide, 2001–02. procedures, and policies; observing classrooms;
* The Economic Impact Aid program includes and interviewing parents and students. The CCR
Compensatory Education.
process also includes reviewing fi nancial plans and
† Staff Development consists of 12 components,
expenditure reports to verify that an LEA’s spending
one of which represents school development plans.
State law requires LEAs to design school development is in accordance with program requirements.
plans to give all those who work with pupils ongoing
opportunities to strengthen subject matter knowledge,
CDE’s Nutrition Services, Special Education, and
instruction, and support. According to CDE, the school
development plans were the only component of Staff Child Development divisions also conduct on-site
Development included in the fi scal year 2001–02
reviews of participants receiving funding from
CCR process.
their respective categorical programs. The Nutrition
Services Division conducts on-site reviews for six
programs: the Child and Adult Care Food Program,
Summer Food Service Program, National School Lunch Program,
School Breakfast Program, After School Snack Program, and
4444 California State Auditor Report 2003-107 California State Auditor Report 2003-107 4455
Special Milk Program. Depending on the program, the Nutrition
Services Division conducts its review on a one- to five-year cycle.
Its procedures generally focus on compliance with requirements
for program eligibility, meal counts, meals, fiscal accountability,
site monitoring and training, safety and sanitation, and civil rights.
CDE’s Special Education Division conducts on-site reviews as part
of its quality assurance process. This process has four components:
CDE’s Nutrition Services, reviewing LEAs’ special education self-review, reviewing LEAs’
Special Education and local plans (including annual service and budget plans), focusing
Child Care Divisions monitoring activities on LEAs’ corrective action plans and
conduct on-site student results, and investigating written complaints against
reviews of participants LEAs. Its review of the LEAs’ self-review requires CDE to examine
receiving funding (1) student records for compliance with the LEAs’ individual
from their respective education plans, policies, and procedures; (2) the process that
categorical programs. the LEAs’ special education local plan area uses to monitor
compliance with state and federal regulations; and (3) the effects
that class size reduction has had on students with disabilities.
Further, CDE’s Child Development Division visits LEAs and non-
LEAs to conduct a compliance-monitoring review that is similar
to the CCR, except that non-LEAs are subject to these reviews
once every three years. The division performs on-site reviews for
programs such as State Preschool, General Child Care, and
CalWORKS (Stage 2 and 3). Also, CDE’s Child Development Fiscal
Services Unit performs desk reviews of certified enrollment and
expenditure reports that child development contractors submit.
Finally, CDE’s Audits and Investigations Division performs
limited scope reviews at the request of CDE’s Child Develop-
ment Division, Adult Education Office, and Nutrition Services
Division. Although these reviews are conducted in accordance
with the standards applicable to performance audits contained
in government auditing standards, they are program specific
and do not constitute a complete financial audit. However, the
limited scope reviews include an evaluation of the agency’s fiscal
operations and its compliance with applicable laws, regulations,
and contract requirements.
As shown in Appendix C, CDE also uses oversight methods
such as conducting desk reviews, which include CDE staff
checking to ensure that reports do not contain errors, lack
required signatures and information, or differ significantly
from prior reporting periods.
4466 California State Auditor Report 2003-107 California State Auditor Report 2003-107 4477
Federally Required Audits and Evaluations Assure That Some
of CDE’s Major Categorical Programs That Use Federal Funds
Comply With Federal Requirements
The federal Single Audit Act of 1984 and subsequent amendments
in 1996 establish requirements for audits of states, local
governments, and Indian tribal governments that administer
federal fi nancial assistance programs, including categorical
programs. As a condition of receiving federal funds, nonfederal
entities, including the State, LEAs, and non-LEAs, agree to comply
with applicable requirements such as laws, regulations, and the
provisions of contracts or grant agreements. Under the Single
Audit Act, auditors must determine whether entities spent federal
funds only for allowable activities and whether costs are allowable,
reasonable, and necessary. Thus, the State has some assurance that
LEAs and non-LEAs that receive audits under the Single Audit Act
are complying with applicable federal requirements.
In January 2002 Congress reauthorized the federal
Under the federal No Child Left Behind Elementary and Secondary Education Act of 1965
Act of 2001, states must implement the as the No Child Left Behind (NCLB) Act of 2001.
following accountability requirements: The NCLB is built on four pillars: accountability for
results; an emphasis on doing what works, based
• Determine whether all schools are making
adequate yearly progress toward a goal of on scientifi c research; expanding parental options;
100 percent profi ciency for all students in and expanding local control and fl exibility.
12 years.
As part of the NCLB, the U.S. Department
• Develop both annual measurable
of Education requires each state to submit a
objectives and intermediate goals.
Consolidated State Application, which includes
• Monitor whether local education
an Accountability Workbook.
agencies meet the required yearly progress
thresholds.
• Collect and report on individual student, California’s Accountability Workbook, which CDE
school, district, and state test data. submitted to the federal government for approval
• Provide technical assistance for schools in June 2003, describes how the State will comply
that are identifi ed for school improvement.
with the new assessment and accountability
requirements (see the text box). For an LEA to make
Sources: Federal No Child Left Behind Act of 2001
and the National Conference of State Legislatures, adequate yearly progress (AYP), it must meet or
memo dated July 7, 2003. exceed California’s annual measurable objectives in
English-language arts and mathematics, demonstrate
progress on the Academic Performance Index, and
demonstrate a student participation rate of 95 percent or higher in
each applicable statewide assessment.
To evaluate the AYP in English-language arts and mathematics
of students in grades two through eight, California plans to use
the 2002 Standardized Testing and Reporting Program data.
Specifi cally, California will use a starting point of 13.6 percent
4466 California State Auditor Report 2003-107 California State Auditor Report 2003-107 4477
and 16 percent at or above proficient in English-language
arts and mathematics, respectively, and has established seven
intermediate goals before the State achieves 100 percent
proficiency in 2014. To evaluate AYP performance of students in
grades 10 through 12, California will use 2001 and 2002 High
School Exit Exam data as starting points, which are 11.2 percent
and 9.6 percent at or above proficient for English-language arts
and mathematics, respectively. California has also established
seven intermediate goals for achieving 100 percent proficiency in
these grades by 2014. California plans to calculate participation
rates using a Student Answer Document that each student must
complete, including those who do not take the assessment. The
federal government will provide technical assistance to states if
they fail to make AYP for two consecutive years.
RECOMMENDATIONS
If the Legislature concurs with CDE’s exclusion of adult ADA when
making allocations for the Targeted Instructional Improvement
Grant Program (TIIG), it should enact language to clarify its
definition of “total” ADA.
If the Legislature desires CDE to properly calculate allocations
the way the Legislature intends, it should define “regular” ADA
for the California Public School Library Act program.
If the Legislature continues to fund the Miller-Unruh Basic
Reading Act program in the annual budget, it should ensure
that CDE allocates Miller-Unruh reading specialist positions
in a manner that gives first priority to school districts with
underperforming schools and the lowest base revenue limits.
Further, it should ensure that CDE reallocates unused positions
in the following fiscal year.
If the Legislature continues to fund the School Improvement
Programs in the annual budget and intends that CDE
make adjustments to equalize the funding for schools with
kindergarten through grade six using the same percentage
increase made in base revenue limits for unified school districts
with more that 1,500 ADA, it should enact language that
provides CDE with specific instructions on how to compute the
percentage increase.
4488 California State Auditor Report 2003-107 California State Auditor Report 2003-107 4499
To improve its oversight of categorical programs, CDE should do
the following:
• Continue to implement the bureau’s January 2000
recommendations aimed at strengthening CDE’s oversight.
• Continue its plan to propose changes to the K-12 Audit Guide
to determine whether lottery funds are being spent for the
purchase of instructional materials. Additionally, it should
propose a similar change to the K-12 Audit Guide to ensure
that lottery funds are not being spent for the acquisition of
real property, construction of facilities, financing of research,
or any other noninstructional purpose.
If the Legislature intends CDE to provide oversight for TIIG,
it should enact language specifically requiring CDE to do so. It
should also enact language to define the term “lowest-achieving
pupils in the district.”
We conducted this review under the authority vested in the California State Auditor by
Section 8543 et seq. of the California Government Code and according to generally accepted
government auditing standards. We limited our review to those areas specified in the audit
scope section of this report.
Respectfully submitted,
ELAINE M. HOWLE
State Auditor
Date: November 6, 2003
Executive Staff: Philip J. Jelicich, CPA, Deputy State Auditor
Sharon Reilly, Esq., Chief Legal Counsel
Staff: Joanne Quarles, CPA, Audit Principal
Dale Carlson, CGFM
Rob Hughes
Laura G. Kearney
John Sorrenti
Michelle J. Tabarracci, CISA
Lan Yan
4488 California State Auditor Report 2003-107 California State Auditor Report 2003-107 4499
Blank page inserted for reproduction purposes only.
5500 California State Auditor Report 2003-107 California State Auditor Report 2003-107 5511
APPENDIX A
Education-Related Categorical
Programs Exist to Address
Specific Needs
The California Department of Education (CDE) and
the State Controller’s Office (SCO) provided roughly
$17 billion in state and federal funds to 113 categorical
programs for fiscal year 2001–02. However, for five of these
categorical programs, the State delayed CDE’s authority
to allocate funding totaling $867 million until fiscal year
2002–03. For purposes of this audit, we defined the term
“categorical funding” broadly so that we could identify
allocations made by CDE and the SCO for programs providing
funding over and above the basic funding provided to local
education agencies (LEAs), typically referred to as revenue
limit funding. LEAs include school districts, charter schools,
county offices of education, special education local plan areas,
regional occupational centers or programs, and the State’s three
diagnostic centers. Non-LEAs include other state agencies and
departments, nonprofit and community-based organizations,
community colleges, universities, and private entities. For each
of the 113 categorical programs, we identify in this Appendix the
following attributes: name, general goal, legal authority,
the amount of funding provided for fiscal year 2001–02, and the
method CDE or the SCO used to allocate funds to participating
LEAs or non-LEAs.
We grouped the 370 cost codes that CDE uses to trace categorical
program funding according to the broader purpose of the
categorical programs. For example, we grouped 61 cost codes that
relate to various categorical programs related to child care and
development. To ensure the reasonableness of our groupings, we
obtained concurrence from CDE staff. This process resulted in the
113 categorical programs we present in this Appendix.
CATEGORICAL PROGRAM ALLOCATION METHODS
Oftentimes, federal or state law identifies the method CDE
will use to calculate the amounts of funding to allocate
to each recipient for each categorical program. The six
allocation methods are as follows:
5500 California State Auditor Report 2003-107 California State Auditor Report 2003-107 5511
1. Attendance-Based Formula
Some categorical programs require CDE to use an allocation
formula based on average daily attendance (ADA), the number
of students present or having an excused absence on each
school day throughout the year divided by the number of school
days in the school year. CDE also uses a unit dollar amount,
calculated in a variety of ways. For example, the Gifted and
Talented Pupil Program divides the total available funds for the
categorical program by the statewide ADA to calculate the unit
dollar amount. The typical allocation formula is as follows:
Unit dollar amount (×) ADA amount = allocation amount
ADA is measured at several points during a year to ensure an
accurate ongoing count. The requirements for the categorical
program will specify which of the reported ADA figures to use in
the calculation. For example, an ADA amount can represent one
of the following periods: the first period, covering July through
December; the second period, covering July through April;
the annual ADA amount, covering July through the following
June; or the changes in ADA amounts between certain periods.
Further, an ADA amount can also represent either the current
year or a prior year.
2. Non-Attendance-Based Formula
Some categorical programs require CDE to use a formula based
on a factor other than ADA to calculate the allocation amount.
These factors can include student enrollment, the number of
teachers, or the number of economically disadvantaged students
in a region. We considered any categorical program that used an
amount multiplied by one or more factors other than ADA to
calculate the allocation to be a non-attendence-based formula.
3. Review and Evaluation
Some categorical programs require potential recipients to
participate in a competitive application process. Typically,
CDE will invite prospective recipients to submit proposals or
applications to obtain funding, then review and score the proposals
or applications and award funds to those with the highest scores.
We included those categorical programs using the review
and evaluation allocation method, in which the prospective
recipients request an award amount and submit applications
to justify the amount. Although CDE can fund the amount
5522 California State Auditor Report 2003-107 California State Auditor Report 2003-107 5533
that prospective recipients request, it reserves the right to fund
a lesser award amount if it feels that the application does not
justify the request or if there are insufficient funds.
4. Reimbursement
Some categorical programs require CDE to reimburse the recipients
for the actual costs they incur. In other cases, recipients will
submit claims and CDE will allocate funds to pay the claims
based on a reimbursement rate.
5. Other Allocation Methods
Some categorical programs require CDE to use an allocation
method other than those described previously, for example:
• Recipients receive a predetermined amount, either a set
amount or the amount from dividing the available funds
equally among the number of eligible applicants.
• Allocations are based on a prior year’s costs.
6. Combination of Other Methods
Some categorical programs require CDE to use a combination
of the allocation methods described previously. For instance,
the School-Based Pupil Motivation, Maintenance, and Dropout
Recovery program reimburses its recipients for the costs they
incur for the educational clinics component of the programs,
but it awards funds for the pupil motivation and maintenance
component of the programs using a noncompetitive
application process in which recipients receive a set amount.
We also found that Chapter 106, Statutes of 2001, allocates
almost $3.2 million to 16 LEAs for specific purposes. We group
spending for these LEAs under the Single District Local Project
Appropriations categorical program. Examples include funding
totaling $738,000 to nine LEAs for what appear to be onetime
acquisitions for items such as light fixtures (Rancho Cordova
High School), swimming pools or aquatic facilities (Elk Grove
Unified School District and Merced Union High School District),
playground equipment (Fremont Elementary School and Santa Ana
Unified School District), and computers (Mountain Avenue
Elementary School and Lennox Elementary School District).
These payments fit our definition of categorical programs because
LEAs are restricted to spending these funds for these purposes.
5522 California State Auditor Report 2003-107 California State Auditor Report 2003-107 5533
5544 California State Auditor Report 2003-107 California State Auditor Report 2003-107 5555
1.A
ELBAT
20–1002
raeY
lacsiF
rof
noitacudE
fo
tnemtrapeD
ainrofilaC
eht yb deretsinimdA
smargorP
lacirogetaC
fo
yrammuS
noitacollA
20–1002
raeY
lacsiF
dohteM
tnuomA
gnidnuF
margorP
rof
ytirohtuA
lageL
laoG lareneG
margorP
lacirogetaC
dna
weiveR
223,093,4
$
5.42011-02011
edoC
noitacudE
stnemeriuqer
eht teem ohw
sloohcs hgih gniyfilauq
ta slipup fo egatnecrep
eht esaercni
oT
dna
tnemevorpmI
cimedacA
noitaulavE
.ainrofilaC
fo ytisrevinU dna
ytisrevinU etatS ainrofilaC
ot noissimda
rof
tcA
tnemeveihcA
-ecnadnettA-noN
703,228,01
dna
6.13484
edoC
noitacudE
gnilesnuoc
dna ssergorp cimedaca
rieht fo sweiver
eviecer slipup
edarg-ht01
taht erusne
oT
dna
ssergorP
cimedacA
alumroF
desaB
7.13484
.loohcs
hgih fo sraey
owt lanfi eht gnirud
elbaliava snoitpo
lanoitacude
gnidrager
weiveR
gnilesnuoC
noitanibmoC
541,266,985
;8358-0058
edoC
noitacudE
egdelwonk
eht htiw stluda
piuqe ot sesruoc
dna seitinutroppo
lanoitacude
edivorp
oT
—margorP
noitacudE
tludA
70026
;42.61625-00525
.yteicos dna ymonoce
s’yadot ni ylevitceffe
etapicitrap
ot yrassecen
slliks
dna
sdnuF
etatS
noitanibmoC
782,060,51
8.14814-04814
edoC
noitacudE
,sliaj
ytnuoc
sa hcus ,seitilicaf
lanoitcerroc ni
stluda ot sessalc lanoitacude
tluda reffo
oT
seitilicaF
lanoitcerroC
ni
stludA
.spmac
daor ro
,smraf lairtsudni
tnemesrubmieR
273,064
.qes
te
11-a0701
.C.S.U
02
tsoc
eht fo
lla ro trap revoc
ot slaudividni emocni-wol
esrubmier
ot etatS
eht elbane
oT
tnemyaP
eeF
tnemecalP
decnavdA
.seef tset
tnemecalp
decnavda
fo
sdnuF
laredeF—margorP
noitanibmoC
045,202,21
,1002
fo setutatS
,601
retpahC
maertsniam
retne ,mulucirruc
suorogir tsom
eht ni deeccus
stneduts
taht erusne
oT
aiv
tnemecnavdA
1000-031-0116
,2
.ceS
emoceb
dna ,segelloc
raey-ruof ni tnemllorne
rieht esaercni
,loohcs
eht fo seitivitca
noitanimreteD
laudividnI
.sredael
dna stnapicitrap elbisnopser
dna detacude
noitanibmoC
807,661,4
26425-06425
edoC
noitacudE
.sreerac larutlucirga
rof tnempiuqe
noitacude lacinhcet
esael
ro esahcrup
oT
lacinhceT
reeraC
larutlucirgA
margorP
evitnecnI
noitacudE
dna
weiveR
000,235
76025-06025
edoC
noitacudE
gnihsilbatse
yb slipup naidnI
naciremA fo stnemhsilpmocca
lanoitacude
eht evorpmi
oT
doohdlihC
ylraE naidnI
naciremA
noitaulavE
.htam
dna
gnidaer ni ecnetepmoc
esaercni
taht sdohtem tset
dna poleved
ot stcejorp
margorP
noitacudE
tnemesrubmieR
094,512,51
6518-0518
edoC
noitacudE
.gniniart boj-eht-no
htiw detargetni
noitcurtsni moorssalc
lamrof
edivorp
oT
noitacudE
pihsecitnerppA
rehtO
000,38
,1002
fo setutatS
,601
retpahC
,21
ot eerht sedarg
ni slipup ot gniniart
dna tnempoleved
pihsredael
edivorp
oT
fo
noitaicossA
ainrofilaC
;1000-711-0116
,2
.ceS
.seitivitca pihsredael
tneduts
dnapxe
ot dna ,evisulcni
slicnuoC
tnedutS
1000-242-0116
-ecnadnettA-noN
061,499,42
30281-00281
edoC
noitacudE
ot dna
slipup etavitom
ot meht pleh taht
srehcaet ot elbaliava
secruoser
ekam
oT
moorssalC
ainrofilaC
alumroF
desaB
.gnidaer
ni tnemyojne
dna lliks
rieht ecnahne
tcA slairetaM
yrarbiL
dna
weiveR
000,030,4
;07333
edoC
noitacudE
gnihsilbatse
yb sloohcs
cilbup eht nihtiw
margorp lanoitcurtsni
eht
nehtgnerts
oT
sretneC
noitacudE
naidnI
ainrofilaC
noitaulavE
41.00026
;38333-08333
.sretnec noitacude
naidnI ainrofilaC
rehtO
000,009,1
49225-09225
edoC
noitacudE
ot pu
etaerc ot noitadnuoF
ymedacA lanoitaN
eht htiw pihsrentrap
a hsilbatse
oT
ygolonhceT
noitamrofnI
ainrofilaC
.sloohcs
hgih cilbup ni seimedacA
reeraC ygolonhceT
noitamrofnI
001
evitaitinI
tnarG
ymedacA
reeraC
noitanibmoC
009,138,02
79645-09645
edoC
noitacudE
ohw
stneduts
loohcs hgih
ot gniniart lanoitapucco
dna cimedaca
denibmoc
edivorp
oT
seimedacA
pihsrentraP
ainrofilaC
ni
yats ot
stneduts esoht
gnitavitom dna ,loohcs
fo tuo gnippord
fo ksir
hgih a tneserp
eht
teem ton
od ohw stneduts
ot secivres eseht
elbaliava ekam
ot ;etaudarg
dna
loohcs
esohw
seimedaca
fo tnemhsilbatse
eht egaruocne
ot dna ;stneduts
ksir-ta
fo airetirc
lluf
.seigolonhcet
gnipoleved
fo sdeen eht sserdda
sdlefi
lanoitapucco
5544 California State Auditor Report 2003-107 California State Auditor Report 2003-107 5555
noitacollA
20–1002
raeY
lacsiF
dohteM
tnuomA
gnidnuF
margorP
rof
ytirohtuA
lageL
laoG lareneG
margorP
lacirogetaC
-ecnadnettA
000,548,851
$
48181-08181
edoC
noitacudE
yrarbil
loohcs
ot ssecca edivorp ot yrassecen tnempiuqe ro slairetam
yrarbil
esahcrup
oT
tcA
yrarbiL
loohcS
cilbuP
ainrofilaC
alumroF
desaB
.yrarbil loohcs
eht
nihtiw secruoser
rehtO
000,057
,1002
fo
setutatS
,601
retpahC
’slipup esaercni ot smargorp troppus taht smaet loohcs
ot gniniart
edivorp
oT
margorP
sdaeR
ainrofilaC
)2(
1000-741-0116
,2
.ceS
.seitiliba gnidaer llarevo rieht dna slevel dna stnuoma
gnidaer
lanoitaercer
dna
weiveR
000,25
stnemeerga
ycnegaretnI
-hgih
ot ssecca htiw srotacude sedivorp taht krowten noitacinummoc
a poleved
oT
latnemnorivnE
lanoigeR
ainrofilaC
noitaulavE
fo ycaretil
latnemnorivne eht ecnahne ot secruoser noitacude
latnemnorivne
ytilauq
krowteN
ytinummoC
noitacudE
.stneduts
ainrofilaC
-ecnadnettA
356,186,83
5.94745-04745
edoC
noitacudE
margorp
desab-loohcs deknil-ytinummoc dna ,suounitnoc ,evisneherpmoc
a hsilbatse
oT
seilimaF
egA
loohcS
ainrofilaC
alumroF
desaB
gnitnerap
dna tnangerp rof noitneverp tuopord dna tnempoleved
htuoy
)1( no gnisucof
margorP
noitacudE
.nerdlihc rieht rof secivres tnempoleved dna erac
dlihc
)2( no dna slipup
noitanibmoC
402,114,27
;.qes
te
1032
.C.S.U
02
yradnoces
fo slliks lacinhcet dna ,lanoitacov ,cimedaca eht
ylluf
erom poleved
oT
dna
lanoitacoV
snikreP
.D
lraC
06021-05021
edoC
noitacudE
lacinhcet
dna lanoitacov ni llorne ot tcele ohw stneduts yradnocestsop
dna stneduts
noitacudE
ygolonhceT
deilppA
.smargorp
noitacude
sdnuF
laredeF—tcA
-ecnadnettA-noN
000,780,28
5.82223-82223
edoC
noitacudE
ezisahpme
dna ytefas loohcs etomorp taht seigetarts dna
smargorp
hsilbatse
oT
dna
ytefaS
loohcS
notgnihsaW
lraC
alumroF
desaB
.sloohcs cilbup eht ni htuoy dna nerdlihc gnoma
noitneverp
ecneloiv
tcA
noitneverP
ecneloiV
noitanibmoC
478,541,33
,1002
fo
setutatS
,601
retpahC
dna
ledom gnidnuf tnarg kcolb eht ni etapicitrap taht sloohcs
retrahc dnuf
oT
rof
smargorP
lacirogetaC
1000-112-0116
,2
.ceS
niatrec
rof noitacilppa yb gnidnuf etarapes fo ueil ni tnarg kcolb
lacirogetac
a eviecer
*sloohcS
retrahC
.smargorp
lacirogetac
rehtO
000,052
,1002
fo
setutatS
,601
retpahC
.smargorp noitacude civic loohcs hgih roinuj dna loohcs
elddim
tnemelpmi
oT
noitacudE
civiC
rof retneC
1000-802-0116
,2
.ceS
noitanibmoC
616,673,960,2
8948-0028
edoC
noitacudE
dna
erac
dlihc fo metsys evitceffe-tsoc dna ,detanidrooc ,evisneherpmoc
a edivorp
oT
tnempoleveD
dna
eraC
dlihC
egnar
lluf
a gnidulcni ,stnerap rieht dna 41 ega ot pu nerdlihc rof
secivres
tnempoleved
†tcA
secivreS
.smargorp
emit-trap dna -lluf hguorht secivres troppus dna
,htlaeh
,noisivrepus
fo
dna
weiveR
627,689
dna
5.74594
edoC
noitacudE
ta nerdlihc
ot stsafkaerb suoitirtun gnidivorp ni seicnega rehto
dna
sloohcs tsissa
oT
tsafkaerB
loohcS—noitirtuN
dlihC
noitaulavE
3.05594
fo
tuo era
yeht nehw regnuoy dna 81 nerdlihc ot slaem edivorp
dna
secirp elbanosaer
smargorP
ecivreS
dooF
remmuS
dna
.syad loohcs evitucesnoc
erom
ro 51 rof loohcs
tnemesrubmieR
401,081,97
11314
edoC
noitacudE
sAEL-non
dna )sAEL( seicnega noitacude lacol fo tnuocca airetefac
eht esrubmier
oT
margorP
noitirtuN
dlihC
.stneduts ot devres slaem gniyfilauq fo rebmun
eht nopu desab
-ecnadnettA-noN
000,053,016,1
5.82125-02125
edoC
noitacudE
eviecer
eerht
ot eno sedarg dna netragrednik ni loohcs cilbup ni
nerdlihc
taht erusne
oT
margorP
noitcudeR
eziS
ssalC
alumroF
desaB
.slipup 02 naht erom ton era ereht erehw smoorssalc
ni noitcurtsni
rehtO
000,000,22
1.22125
edoC
noitacudE
eziS
ssalC
eht rednu sessalc wen gnihsilbatse rof yrassecen stsoc
detaler-ytilicaf
dnuf
oT
—margorP
noitcudeR
eziS
ssalC
.margorP
noitcudeR
stsoC
detaleR
ytilicaF
noitanibmoC
221,466,6
fo
setutatS
,601
retpahC
,ytilibom
larutluc dna cihpargoeg etatilicaf ot ,noitacude decnalab
htiw
slipup edivorp
oT
smargorP
noitaraperP
egelloC
;1000-042-0116
,2
.ceS
,1002
ot
;ecneirepxe
cimedaca derahs hguorht gnidnatsrednu lanoitanretni
etomorp ot
dna
,44225-04225
edoC
noitacudE
eht
fo trap
ro lla rof yap ot dna ;stset snoissimda egelloc rof sesruoc
noitaraperp
etarepo
9.03806-03806
,22925-02925
.slipup
degatnavdasid
yllacimonoce ot degrahc snoitanimaxe tnemecalp
decnavda fo
stsoc
egap
txen
no
deunitnoc
5566 California State Auditor Report 2003-107 California State Auditor Report 2003-107 5577
noitacollA
20–1002
raeY
lacsiF
dohteM
tnuomA
gnidnuF
margorP
rof
ytirohtuA
lageL
laoG lareneG
margorP
lacirogetaC
-ecnadnettA
052,244,86
$
76684-06684
edoC
noitacudE
hguorht
htuoy ksir-hgih
rehto
dna stneduts dellepxe
rehto dna yrotadnam evres
oT
sloohcS
yaD
ytinummoC
alumroF
desaB
ot noitnetta
laudividni
dna
mulucirruc gnignellahc edivorp
taht smargorp cimedaca
.seitiliba
dna seitiladom gninrael tneduts
-ecnadnettA-noN
521,689,94
613-513
edoC
noitacudE
stnerap
ot
noitcurtsni
egaugnal-hsilgnE
tluda fo smargorp
dezidisbus ro eerf edivorp
oT
gnirotuT
hsilgnE
desaB-ytinummoC
alumroF
desaB
ot gnirotut
egaugnal-hsilgnE
lanosrep
edivorp ot egdelp
ohw srebmem ytinummoc
dna
.ycneicfiorp hsilgnE
detimil htiw nerdlihc
loohcs
rehtO
000,790,6
;80685-00685
edoC
noitacudE
ta
demia
stcejorp
ledom
sa evres ot noitcurtsni evisnetni
rof smargorp poleved
oT
ni
smargorP
noitartsnomeD
5.00026
.stcejbus
slliks cisab ni ecnetepmoc
egareva-evoba gnipoleved
noitcurtsnI
evisnetnI
-ecnadnettA-noN
869,123,94
66225-05225
edoC
noitacudE
dna ,gniniart
,skrowten
retupmoc
etargetni ylluf ot etats
eht ni sloohcs hgih lla tsissa
oT
noitacudE
loohcS
hgiH
latigiD
alumroF
desaB
.ytlucaf
dna slipup lla ni ycaretil
retupmoc eveihca ot erawtfos
smargorP
tnarG
ygolonhceT
rehtO
000,890,2
2.68645-58645
edoC
noitacudE
edarg
a ni
deniater
gnieb morf
owt edarg hguorht loohcserp
ni slipup tneverp pleh
oT
loohcS
rof noitnevretnI
ylraE
.loohcs ni gniliaf
dna
margorP
sseccuS
noitanibmoC
859,306,564
;33045-02045
edoC
noitacudE
.noitacude
laugnilib
dna
smargorp htuoy degatnavdasid
yllanoitacude edivorp
oT
diA tcapmI
cimonocE
2.00026
;14045-04045
noitanibmoC
000,464,8
52924-02924
edoC
noitacudE
.nerdlihc
retsof rof
secivres
detaler dna ,gnirotut ,gnilesnuoc
,noitcurtsni edivorp
oT
secivreS
lanoitacudE
noitanibmoC
642,413,82
,13744-03744
edoC
noitacudE
htiw
ygolonhcet
noitacude
ni gniniart setargetni taht
tnempoleved ffats edivorp
oT
—ygolonhceT
lanoitacudE
47815-07815
lacol
rof ecnatsissa
ygolonhcet
edivorp ot dna tnempoleved
ffats gniogno
rehto
sdnuF
etatS
.seicnega noitacude
tnemesrubmieR
205,251,04
dna
1.93224
edoC
noitacudE
ro eno yna
ni slipup
rof seitinutroppo gnidaer
evisnetni ,elpitlum edivorp
oT
evisnetnI
loohcS
yratnemelE
13035-52035
.evisulcni
,edarg htruof hguorht
netragrednik fo noitanibmoc
margorP
gnidaeR
noitanibmoC
199,487,46
,2002
fo
setutatS
,24
retpahC
yap dna
serusaem
noitavresnoc
ygrene yfitnedi ot sdnuf
sisab emiteno a no etacolla
oT
noitavresnoC
ygrenE
31
.ceS
rehto
yna
ro ,sesoprup
emiteno
noitacude lacinhcet/reerac
,stsoc ygrene desaercni
rof
.esoprup lanoitacude emiteno
-ecnadnettA-noN
000,002,35
014-004
edoC
noitacudE
ot elba
retteb
era slipup
esoht
os slipup ainrofilaC fo ycneicfiorp
hsilgnE eht evorpmi
oT
egaugnaL
hsilgnE
alumroF
desaB
.sdradnats
ecnamrofrep dna tnetnoc
cimedaca s’etatS eht
teem
margorP
noitisiuqcA
-ecnadnettA-noN
691,588,43
824-024
edoC
noitacudE
ni slipup
rof seitinutroppo
ycaretil
dna egaugnal hsilgnE
evisnetni ,elpitlum edivorp
oT
evisnetnI
dna egaugnaL
hsilgnE
alumroF
desaB
.)21-K(
21 edarg hguorht netragrednik
margorP
ycaretiL
dna
weiveR
253,777
3778-0078
edoC
noitacudE
stneduts
dna
srehcaet
rof smargorp lanoitacude
fo tnempoleved egaruocne
oT
noitacudE
latnemnorivnE
noitaulavE
gnidraugefas
dna
secruoser
ecracs gnitcetorp fo ecnatropmi
eht htiw etarusnemmoc .tnemnorivne ruo fo ytilauq
eht
rehtO
000,000,1
,0002
fo
setutatS
,407
retpahC
dezidisbus-etats
ot slairetam
lanoitcurtsni dna tnempiuqe
rof stnarg edivorp
oT
lanoitcurtsnI
dna
tnempiuqE
)3()a(
1
.ceS
.sredivorp erac-dlihc
stnarG
slairetaM
-ecnadnettA-noN
230,892,331
603
.ceS
,455-601
waL
cilbuP
ohw srehcaet
defiilauq
ylluf htiw
ezis ssalc gnicuder ot sehcaorppa
evitceffe tuo yrrac
oT
eziS
ssalC
laredeF
alumroF
desaB
.etatS eht nihtiw defiitrec
era
margorP
noitcudeR
dna
weiveR
000,000,3
63785-03785
edoC
noitacudE
tnemevlovni
htuoy
fo ytilibaborp
eht ecuder ot margorp
tnenamrep a hsilbatse
oT
smargorP
noitnevretnI
ksiR
gnaG
noitaulavE
ot
dna
slipup gnoma
ecneloiv
dna ,etar tuopord loohcs
hgih eht ,seitivitca gnag
ni
.htuoy
ksir-ta fo noitacfiitnedi
ylrae rof seuqinhcet poleved
5566 California State Auditor Report 2003-107 California State Auditor Report 2003-107 5577
noitacollA
20–1002
raeY
lacsiF
dohteM
tnuomA
gnidnuF
margorP
rof
ytirohtuA
lageL
laoG
lareneG
margorP
lacirogetaC
rehtO
000,04
$
5.422
edoC
noitacudE
.ytiuqe
redneg
ni sreniart
niart ot smargorp tnemelpmi
oT
reniarT-eht-niarT
ytiuqE
redneG
-ecnadnettA
000,976,45
21225-00225
edoC
noitacudE
era
ohw
slipup
gniveihcarednu
dna
gniveihca-hgih
rof seitinutroppo euqinu edivorp
oT
margorP
lipuP
detnelaT
dna
detfiG
alumroF
desaB
.detnelat dna detfig sa defiitnedi
noitanibmoC
844,079,62
edoC
ytefaS
dna
htlaeH
slipup
ksir-hgih
ot detegrat
seitivitca
noitassec
dna
noitneverp esu-occabot tcudnoc
oT
—noitacudE
lacisyhP
dna
htlaeH
084401-053401
ro ,occabot
esu ot
gninnigeb
snosrep
fo rebmun
eht ecuder ot redro ni spuorg
dna
sloohcS
eerF
gurD
.occabot esu ot gniunitnoc
dna
weiveR
499,999
7088-0088
edoC
noitacudE
.sevil
evitcudorp
dna
yhtlaeh
ot
sreirrab
emocrevo ot deen ni nerdlihc tsissa
oT
rof
secivreS
troppuS
tratS
yhtlaeH
noitaulavE
tcA
nerdlihC
rehtO
801,475,2
6.50606
edoC
noitacudE
noitamrofni
niatnoc
taht
edarg
ht01
ni stneduts
lla
ot skoobkrow etubirtsid dna poleved
oT
skoobkroW
maxE
tixE
loohcS
hgiH
.maxE
tixE
loohcS
hgiH
eht rof
detartsnomed
eb tsum taht slevel ycneicfiorp eht
no
noitanibmoC
695,226,7
37774-05774
edoC
noitacudE
noitnevretni
ylrae
dna noitneverp
dezilaiceps
tnemelpmi
ot seicnega noitacude lacol tsissa
oT
dna
noitacudE
htuoY
ksiR-hgiH
.sredneffo
taeper
,cinorhc
gnimoceb
fo ksir
ta ylsuoires era ohw htuoy rof seigetarts
margorP
ytefaS
cilbuP
rehtO
000,000,6
92715-52715
edoC
noitacudE
noitaraperp
egelloc
suorogir
reffo
taht
sloohcs
hgih ot stnarg emiteno 01 edivorp
oT
sloohcS
hgiH
hceT-hgiH
.gnireenigne
dna
,htam ,ecneics
ni sisahpme na htiw mulucirruc
margorP
tnarG
noitanibmoC
774,179,105
;06893-00893
edoC
noitacudE
lipup
rof dna
tnemecalper
sub
rof stcirtsid
loohcs llams rof sdnuf edivorp
oT
noitatropsnarT
loohcS-ot-emoH
;39224-09224
;75814-05814
deppacidnah
yllacidepohtro/deppacidnah
ylereves
fo noitatropsnart ,noitatropsnart
30324-00324
.noitatropsnart
loohcs-ot-emoh dna ,stneduts
dna
weiveR
000,000,2
2251
.C.S.U
8
ni
tnemecalp
dna
gniniart
tnemyolpme
rof
secruoser tneicfifus elbaliava ekam
oT
ytilanoitaN
dna
noitargimmI
noitaulavE
ot ,elbissop
sa ylkciuq
sa
seegufer
gnoma
ycneicfifus-fles
cimonoce eveihca ot
redro
eegufeR—2
retpahC—VI
eltiT—tcA
ot
gniniart
egaugnal
hsilgnE
tneicfifus
eriuqca
ot
ytinutroppo eht htiw seegufer edivorp
sdnuF
laredeF—ecnatsissA
hsac
taht
erusne
ot ,elbissop
sa
ylkciuq
sa deltteser
ylevitceffe emoceb ot meht elbane
rieht
egaruocsid
ot
ton
sa rennam
a
hcus ni seegufer
ot elbaliava edam si ecnatsissa
sa seitinutroppo
emas
eht
evah
nemow
taht erusne
ot dna ,ycneicfifus-fles cimonoce
.noitcurtsni
dna gniniart ni etapicitrap ot
nem
noitanibmoC
508,176,411
.qes
te
1936
.C.S.U
02
yrotargim
rof smargorp
lanoitacude
evisneherpmoc
dna ytilauq-hgih troppus
oT
sloohcS
s’aciremA
gnivorpmI
tluser
taht
smelborp
rehto
dna
snoitpursid
lanoitacude
eht ecuder pleh ot nerdlihc
fo
noitacudE—C
traP—I
eltiT—tcA
.sevom detaeper
morf
sdnuF
laredeF—nerdlihC
yrotargiM
-ecnadnettA-noN
662,716,42
.qes
te
1008
dna
2946
.C.S.U
02
.sdradnats
ecnamrofrep
dna
tnetnoc
etatS gnignellahc
teem ot stneduts elbane
oT
—tcA
sloohcS
s’aciremA
gnivorpmI
alumroF
desaB
fo
snoitartsnomeD—E
traP—I
eltiT
sdnuF
laredeF—secitcarP
evitavonnI
noitanibmoC
291,799,481,1
dna
.qes
te
1036
.C.S.U
02
rof snoitutitsni
ni nerdlihc
gnidulcni(
devres nerdlihc
lla rof seitinutroppo edivorp
oT
—tcA
sloohcS
s’aciremA
gnivorpmI
.qes
te
1246
eht
ni deniatnoc
slliks
dna
egdelwonk
eht
eriuqca
ot )nerdlihc tneuqniled ro detcelgen
gnipleH—D
,B
,A
straP—I
eltiT
.sdradnats
ecnamrofrep
etats eht
teem ot dna sdradnats tnetnoc
etats
teeM
nerdlihC
degatnavdasiD
sdnuF
laredeF—sdradnatS
hgiH
egap
txen
no
deunitnoc
5588 California State Auditor Report 2003-107 California State Auditor Report 2003-107 5599
noitacollA
20–1002
raeY
lacsiF
dohteM
tnuomA
gnidnuF
margorP
rof
ytirohtuA
lageL
laoG lareneG
margorP
lacirogetaC
noitanibmoC
678,288,24
$
.qes
te
1066
.C.S.U
02
rehgih fo snoitutitsni
ot dna seicnega noitacude lacol dna
etats ot ecnatsissa edivorp
oT
—tcA
sloohcS
s’aciremA
gnivorpmI
nac snoitutitsni
dna
seicnega hcus taht os smargorp noitacude
rehcaet htiw noitacude
rewohnesiE
.D
thgiwD—II
eltiT
.stneduts
lla fo gninrael dna gnihcaet eht evorpmi
ot tseb woh enimreted
tnempoleveD
lanoisseforP
sdnuF
laredeF—margorP
noitanibmoC
941,157,75
.qes
te
1086
.C.S.U
02
dna yratnemele
yb esu dna noitisiuqca eht rof metsys
evisneherpmoc a troppus
oT
sloohcS
s’aciremA
gnivorpmI
decnahne-ygolonhcet
dna ygolonhcet fo setatS detinU
eht ni sloohcs yradnoces
rof
ygolonhceT—III
eltiT—tcA
eht evorpmi
ot secivres
dna secruoser troppus evitartsinimda
dna ,noitcurtsni ,alucirruc
sdnuF
laredeF—tcA
noitacudE
.secivres
lanoitacude fo yreviled
noitanibmoC
901,771,04
.qes
te
1017
.C.S.U
02
ot stroffe
ytinummoc
dna ,etats ,laredef ,stnerap evlovni
taht smargorp troppus
oT
sloohcS
s’aciremA
gnivorpmI
eht tneverp
taht
smargorp nehtgnerts ot dna sloohcs dnuora
dna ni ecneloiv tneverp
eerF-gurD
dna
efaS—VI
eltiT—tcA
.sgurd dna ,occabot
,lohocla fo esu
lagelli
—seitinummoC
dna
sloohcS
sdnuF
laredeF
noitanibmoC
382,697,93
.qes
te
1037
.C.S.U
02
lanoitacude
dna
,noitavonni fo ecruos gniunitnoc a ,sgniht
rehto gnoma ,edivorp
oT
—tcA
sloohcS
s’aciremA
gnivorpmI
.slairetam aidem
dna
lanoitcurtsni dna secivres yrarbil rof troppus
gnidulcni ,tnemevorpmi
noitacudE
evitavonnI—IV
eltiT
sdnuF
laredeF—seigetartS
margorP
-ecnadnettA-noN
526,687,13
.qes
te
1457
.C.S.U
02
noitcurtsni
ytilauq-hgih
edivorp ot dna yteicos naciremA
otni noitisnart htiw tsissa
oT
sloohcS
s’aciremA
gnivorpmI
alumroF
desaB
ecneirepxe
taht
seicnega noitacude lacol elbigile ta htuoy
dna nerdlihc tnargimmi
ot
ycnegremE—C
traP—IIV
eltiT—tcA
.noitargimmi
ot eud noitalupop tneduts rieht ni
sesaercni egral yldetcepxenu
—margorP
noitacudE
tnargimmI
sdnuF
laredeF
noitanibmoC
056,939
.qes
te
1008
.C.S.U
02
,noitacude fo
ytilauq
eht evorpmi ot stcejorp dna smargorp tnacfiingis
yllanoitan troppus
oT
sloohcS
s’aciremA
gnivorpmI
tneduts etats
gnignellahc
dna sdradnats tnetnoc etats gnignellahc
teem ot stneduts lla
tsissa
rof
dnuF—A
traP—X
eltiT—tcA
.slaog noitacude
lanoitan
eht fo tnemeveihca ot etubirtnoc
dna ,sdradnats ecnamrofrep
—noitacudE
fo tnemevorpmI
eht
sdnuF
laredeF
dna
weiveR
276,845,01
.qes
te
1608
.C.S.U
02
noitatnemelpmi
laitini
dna ,ngised margorp ,gninnalp eht rof
ecnatsissa laicnanfi edivorp
oT
—tcA
sloohcS
s’aciremA
gnivorpmI
noitaulavE
fo rebmun
eht
dnapxe dna ;sloohcs hcus fo stceffe eht
etaulave ;sloohcs retrahc
fo
retrahC
cilbuP—C
traP—X
eltiT
.noitan eht ssorca
sloohcs retrahc ytilauq-hgih
sdnuF
laredeF—sloohcS
dna
weiveR
046,559,1
,1002
fo
setutatS
,601
retpahC
ytilauq edivorp
ot
dna I arbeglA thgie edarg ni tnemllorne
eht esaercni yltnacfiingis
oT
—ssenevitceffE
loohcS
gnivorpmI
noitaulavE
1000-791-0116
,2
.ceS
ot ;sdradnats
I arbeglA eht fo yretsam erusne ot seigetarts
gnihcaet evitceffe
dna
margorP
latnemgesretnI
dna noitaraperp
rehcaet fo sledom evitavonni etanimessid
dna ,hcraeser ,poleved
.setadidnac
rehcaet rof noitcudni
noitanibmoC
919,673,166
.qes
te
0041
.C.S.U
02
etairporppa
eerf
a meht ot elbaliava evah seitilibasid htiw
nerdlihc lla taht erusne
oT
seitilibasiD
htiW
slaudividnI
ot dengised
secivres
detaler dna noitacude laiceps sezisahpme
taht noitacude
cilbup
sdnuF
laredeF—tcA
noitacudE
.gnivil tnednepedni
dna tnemyolpme rof meht eraperp
dna sdeen euqinu rieht
teem
dna
weiveR
000,002,4
56325-06325
edoC
noitacudE
reerac
rieht fo
trap sa sloohcs ta smargorp noitacfiitrec
desab-yrtsudni hsilbatse
oT
noitacfiitreC
desaB-yrtsudnI
noitaulavE
.smargorp lacinhcet
margorP
tnarG
evitnecnI
rehtO
000,555
38425-08425
edoC
noitacudE
ni slipup rof
ygolonhcet
retupmoc ni gniniart dna noitacude
fo margorp a tcudnoc
oT
ygolonhceT
retupmoC
rof
etutitsnI
.stluda rof ro
21-K
noitanibmoC
463,794,961
;31306-04206
edoC
noitacudE
.yllaunna slairetam
lanoitcurtsni eriuqca
oT
21-K
slairetaM
lanoitcurtsnI
80026-00026
5588 California State Auditor Report 2003-107 California State Auditor Report 2003-107 5599
noitacollA
20–1002
raeY
lacsiF
dohteM
tnuomA
gnidnuF
margorP
rof
ytirohtuA
lageL
laoG
lareneG
margorP
lacirogetaC
-ecnadnettA-noN
000,000,8
$
,1002
fo
setutatS
,601
retpahC
rehto
dna gnihcaoc
sedulcni
taht
sloohcs
ta
tnempoleved
lanoisseforp
edivorp
oT
yradnoceS
rof
troppuS
lanoitcurtsnI
alumroF
desaB
1000-241-0116
,2
.ceS
.stcirtsid
loohcs
ot troppus
gnidaeR
sloohcS
-ecnadnettA-noN
687,140,512
4.97544-97544
edoC
noitacudE
lipup
evorpmi
ot lennosrep
moorssalc
rof
seitinutroppo
tnempoleved
ffats
ecnahne
oT
ffatS
dna emiT
lanoitcurtsnI
alumroF
desaB
.tnetnoc
cimedaca
dna
,noituloser
tciflnoc
,ecnamrofrep
‡margorP
mrofeR
tnempoleveD
tnemesrubmieR
920,346,2
;51.93224
edoC
noitacudE
slliks
ecitcarp
ot 8 ro
7 edarg
ni slipup
rof
seitinutroppo
evisnetni
,elpitlum
edivorp
oT
noitcurtsnI
arbeglA
evisnetnI
48035-18035
.htob
ro ,arbegla
,arbeglaerp
ni
margorP
seimedacA
rehtO
000,171
37433-07433
edoC
noitacudE
cilbup
yradnoces
ro yratnemele
htiw stcejorp
ni ega
fo
sraey
55 revo
snosrep
evlovni
oT
smargorP
noitacudE
lanoitarenegretnI
.slipup loohcs
-ecnadnettA
789,436
4.32054
edoC
noitacudE
.stnemeriuqer
niatrec
teem ohw
srehcaet
rof seiralas
eht esaercni
oT
rehcaeT-gninnigeB
llennoC’O
kcaJ
alumroF
desaB
margorP
evitnecnI
yralaS
-ecnadnettA
000,138,76
,1002
fo
setutatS
,601
retpahC
)b(04.21
noitceS
lortnoC
rednu
detsil smargorp
lacirogetac
92
rof gnidnuf
tnemelppus
oT
§tnarG
kcolB
lipuP-reP
21-K
alumroF
desaB
;)13(1000-584-0116
,2
.ceS
.tcA
tegduB
1002 eht
fo
)b(04.21
.ceS
dna
weiveR
147,499,5
0288-0188
edoC
noitacudE
gnisu
yb noitacude
stra fo
tnemevorpmi
eht ot
hcaorppa
desab
yllacol
a poleved
oT
noitacudE
strA
lacoL
noitaulavE
eht
ni egdelwonk
dna
slliks
stra cisab
nehtgnerts
ot
secruoser
stra
ytinummoc
gnitsixe
margorP
pihsrentraP
.sloohcs cilbup
-ecnadnettA
890,639,360,1
-00741
;00641
edoC
noitacudE
stcirtsid
egelloc
ytinummoc
dna
,noitacude
fo secfifo
ytnuoc
,stcirtsid
loohcs
edivorp
oT
lldnuF
noitacudE
yrettoL
alumroF
desaB
edoC
tnemnrevoG
;10741
.lortnoc
etats
fo
eerf sdnuf
lanoitidda
htiw
41.0888-0888
noitanibmoC
207,646,541
eht
fo
B
IIIX elcitrA
,6
.ceS
etats
yna
ro erutalsigeL
eht
htiw detaicossa
stsoc
eht
esrubmier
ot
gnidnuf
edivorp
oT
llsetadnaM
dna ,noitutitsnoC
ainrofilaC
ro
tnemnrevog
lacol
a rof secivres
fo
level
rehgih
ro
smargorp
wen
gnitadnam
ycnega
setutats
suoirav
.tcirtsid loohcs
-ecnadnettA-noN
442,958,05
-1.97244
edoC
noitacudE
dna
sseccus eht
ecnahne
ot tnemssessa
dna
tnempoleved
lanoisseforp
edivorp
oT
rehcaeT
gninnigeB
nosegreB
nairaM
alumroF
desaB
7.97244
.srehcaet
gninnigeb
fo noitneter
‡metsyS
tnemssessA
dna troppuS
dna
weiveR
400,816,62
;95825
edoC
noitacudE
’slipup
eht ni emit
elbissop
tseilrae
eht
ta seitilibasid
gnidaer
tcerroc
dna tneverp
oT
tcA
gnidaeR
cisaB
hurnU-relliM
noitaulavE
2.00026
;54145-00145
.reerac
lanoitacude
-ecnadnettA-noN
170,329,601
09025-08025
edoC
noitacudE
.enin
edarg
ni
sesruoc
owt ni
ezis
ssalc ecuder
oT
tcA
noitcudeR
eziS ssalC
traH-nagroM
alumroF
desaB
noitanibmoC
000,131,2
.qes
te
10521
.C.S.U
24
ohw
slaudividni
gnidrawer
yb
ytinutroppo
lanoitacude
,sgniht
rehto
gnoma
,dnapxe
oT
ecivreS
ytinummoC
dna lanoitaN
ro
noitacude
rehgih
eusrup
ot ytiliba
desaercni
na
htiw
ecivres
lanoitan
ni etapicitrap
aciremA-evreS—I
traP—I
eltiT—tcA
.gniniart
boj
sdnuF
laredeF—smargorP
rehtO
038,149,9
89344-59344
edoC
noitacudE
eht
yb defiitrec
emoceb
ohw srehcaet
rof sevitnecni
dna
sdrawa
tirem
edivorp
oT
lanoisseforP
rof
draoB lanoitaN
-wol
a ta hcaet
ot eerga
dna sdradnatS
gnihcaeT
lanoisseforP
rof
draoB lanoitaN
noitacfiitreC
sdradnatS
gnihcaeT
.sraey
ruof
tsael
ta rof
loohcs
gnimrofrep
margorP
evitnecnI
egap
txen
no
deunitnoc
6600 California State Auditor Report 2003-107 California State Auditor Report 2003-107 6611
noitacollA
20–1002
raeY
lacsiF
dohteM
tnuomA
gnidnuF
margorP
rof
ytirohtuA
lageL
laoG lareneG
margorP
lacirogetaC
noitanibmoC
915,525,6
$
32115-02115
edoC
noitacudE
.noitacude
ni tnemevlovni
latnerap
hguorht tnemeveihca
lipup ecnahne
oT
rehcaeT
tneraP otoS
lleN
margorP
tnemevlovnI
-ecnadnettA
306,332,1
5.44684-03684
edoC
noitacudE
yllautibah
gnimoceb
fo regnad
ni era ro era
ohw slipup rof ytinutroppo
na edivorp
oT
,sessalC
,sloohcS
ytinutroppO
alumroF
desaB
ot
ecnadnetta
rieht
gnirud ylredrosid
ro ,etanidrobusni
,ecnadnetta
ni ralugerri ,tnaurt
smargorP
ro
raluger
ni
sevlesmeht
hsilbatseer
ro niatniam
yam yeht taht os smelborp
rieht evloser .sloohcs ro sessalc
-ecnadnettA-noN
001,300,5
71544-01544
edoC
noitacudE
sa
hcus saera
suoirav
ni gniniart
dna noitcurtsni
htiw srotartsinimda
loohcs edivorp
oT
margorP
gniniarT
lapicnirP
alumroF
desaB
.tnemeganam
lennosrep
dna laicnanfi loohcs
noitanibmoC
335,572,732
85025-05025
edoC
noitacudE
dna
ssergorp
cimedaca
eht
rof elbatnuocca
sloohcs cilbup s’etats
eht fo hcae dloh
oT
‡tcA
ytilibatnuoccA
sloohcS
cilbuP
.sloohcs
ot elbaliava secruoser
eht nihtiw slipup
sti fo tnemeveihca
-ecnadnettA
000,261
80284-5.40284
edoC
noitacudE
.redrob
lanoitanretni
eht ot tnecajda
era taht
stcirtsid loohcs rof ycnediser
lipup yfirev
oT
#noitacfiireV
ycnediseR
lipuP
alumroF
desaB
noitanibmoC
455,385,11
25606-04606
edoC
noitacudE
fo stnemeriuqer
evitartsinimda
eht teem ot seicnega
noitacude lacol
ot stsoc eht revoc
oT
‡gnitseT
lipuP
65806-05806
dna
.maxE
tixE loohcS
hgiH
ainrofilaC
eht dna margorP
gnitropeR dna gnitseT
dezidradnatS
eht
noitanibmoC
500,178,773
-00325
edoC
noitacudE
redaorb
a elbane
dna yteicos
lacigolonhcet
ylgnisaercni na rof
stneduts eraperp
oT
sretneC
lanoitapuccO
lanoigeR
01.53325
.stcejbus lacinhcet
ni mulucirruc
smargorP
dna
-ecnadnettA
000,000,01
,1002
fo setutatS
,601
retpahC
.sesahcrup
tnempiuqe dnuf
oT
dna
sretneC
lanoitapuccO
lanoigeR
alumroF
desaB
)8(1000-584-0116
,2
.ceS
tnempiuqE—smargorP
tnemesrubmieR
654,265,573
35273-25273
edoC
noitacudE
tneicfifus
etartsnomed
ton
od ohw stneduts
rof smargorp noitcurtsni
edivorp
oT
latnemelppuS
laidemeR
93224
dna
ro deniater
era
ohw ;noitanimaxe
tixe
loohcs hgih eht gnissap
drawot ssergorp
smargorP
noitcurtsnI
,scitamehtam
ni ycneicfied
a
gnivah sa defiitnedi
era ohw ;noitneter
rof dednemmocer
ni smargorp
lanoitcurtsni
latnemelppus eroc
rof dna ;noisserpxe
nettirw ro ,gnidaer
.saera
cimedaca eroc rehto
ro ,ecneics ,htam
noitanibmoC
526,121,352,1
.qes
te
1571
.C.S.U
24
eht
egaruocne
ot
dna
nerdlihc
s’noitan eht
fo gnieb-llew dna htlaeh
eht draugefas
oT
loohcS
lanoitaN
llessuR
.B
drahciR
.doof
rehto
dna seitidommoc
larutlucirga
suoitirtun fo noitpmusnoc
citsemod
noitirtuN
dlihC eht
dna tcA
hcnuL
sdnuF
laredeF—tcA
-ecnadnettA-noN
000,000,052
35406-05406
edoC
noitacudE
tnetnoc
etats
htiw dengila
era
taht 21-K ni slipup
rof slairetam lanoitcurtsni
esahcrup
oT
desaB-sdradnatS
etnamatsuB-ffihcS
alumroF
desaB
.ecneics
ro ,ecneics
laicos/yrotsih
,scitamehtam ,stra egaugnal
ni sdradnats
margorP
slairetaM
lanoitcurtsnI
noitanibmoC
593,905,414
-00025
edoC
noitacudE
eht
ot rennam
evitceffe
dna ylemit
a ni dnopser nac sloohcs
lla taht erusne
oT
smargorP
tnemevorpmI
loohcS
80026-00026
;1.94025
.lipup yreve
fo sdeen reerac dna ,lanosrep
,lanoitacude
noitanibmoC
412,795,41
;69223-06223
edoC
noitacudE
ytinummoc
dna
loohcs
evloser ot metsys
noitanidrooc ycnegaretni
na poleved
oT
pihsrentraP
tnemecrofnE
waL/loohcS
9.49253-49253
gnag ,esuba
lohocla
dna
gurd ,msiladnav
gnidulcni emirc dna
ycnaurt fo smelborp
.snalp
ytefas loohcs poleved
ot ;ecneloiv gnag
dna ,pihsrebmem
noitanibmoC
281,268,02
;43745-02745
edoC
noitacudE
fo
rebmun
etanoitroporpsid
a evres taht sloohcs
ot eunever latnemelppus
edivorp
oT
,noitavitoM
lipuP
desaB-loohcS
26585-05585
;40925-09825
ecnanetniam
dna noitavitom
loohcs esaercni
dna smargorp evorpmi
ot htuoy ksir-hgih
dna
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retnec
krow
dna noitacude
evitanretla
na hsilbatse
oT .smargorp yrevocer
tuopord
dna
yrevoceR
tuoporD
.sretnec
tuohtiw
saera
esoht
ni scinilc lanoitacude
hsilbatse ot dna
,stuopord loohcs
rof
6600 California State Auditor Report 2003-107 California State Auditor Report 2003-107 6611
noitacollA
20–1002
raeY
lacsiF
dohteM
tnuomA
gnidnuF
margorP
rof
ytirohtuA
lageL
laoG
lareneG
margorP
lacirogetaC
rehtO
056,550,6
$
,1002
fo
setutatS
,601
retpahC
.stcejorp
lacol suoirav
rof
sdnuf
etacolla
oT
lacoL
tcirtsiD
elgniS
,1000-101-0116
,2
.ceS
snoitairporppA
tcejorP
-832-0116
,1000-332-0116
;)22(1000-584-0116
,1000
dna
52314
edoC
noitacudE
fo setutatS
,992
retpahC
;92314
,531
retpahC
;)a(14
.ceS ,7991
)a(3
.ceS
,1002
fo setutatS
noitanibmoC
000,000,592
esaeleR
dna
tnemeltteS
raey-02
a evloser
ot sAEL
dna etatS
eht neewteb
dehcaer
tnemelttes
eht tcane
oT
tnemeltteS
etadnaM
noitacudE
laicepS
laicepS
eht no
tnemeergA
.eussi etadnam
tsoC
detadnaM
noitacudE
fo
etatS
eht neewteb
mialC
detad
stnamialC
dna
ainrofilaC
6893-MSC(
0002 ,03
rebotcO
.)A6893-MSC
&
noitanibmoC
484,049,117,2
;58865-00065
edoC
noitacudE
ot
sthgir rieht
dedivorp
era sdeen
lanoitpecxe
htiw slaudividni
lla
taht erussa
oT
—smargorP
noitacudE
laicepS
8.00026
rednu
sdeen
euqinu
rieht teem
ot dengised
era taht
secivres dna
smargorp
etairporppa
sdnuF
etatS
.tcA noitacudE
seitilibasiD
htiW
slaudividnI
laredef
eht
rehtO
407,919,4
60885-00885
edoC
noitacudE
decnahne
niatbo
ot
slipup ot seitinutroppo
dna ,gniniart
,noitcurtsni
edivorp
oT
smargorP
yradnoceS
dezilaicepS
.stra
gnimrofrep
eht dna
sdlefi ygolonhcet-hgih
ni
seitinutroppo
gninrael
noitanibmoC
723,418,721
-1.97153
edoC
noitacudE
rieht evorpmi
ot srotartsinimda
tcirtsid lartnec
dna etis
rof seitinutroppo
gniogno
edivorp
oT
tnempoleveD
ffatS
,80544-00544
,3.97153
seitinutroppo
slipup
htiw krow
ohw esoht
lla rof dna
slliks pihsredael
dna
tnemeganam
-08644
,5.17644-1.07644
loohcs
hguorht
troppus
dna ,noitcurtsni
,egdelwonk
rettam
tcejbus
nehtgnerts
ot
,51025-41025
,17354
,98644
loohcs
hgih
;sreviaw
rehcaet
laugnilib
rednu srehcaet
rof gniniart
;snalp
tnempoleved
74225
,68125-08125
defiitrec
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eht rof
sredaer ;srehcaet
ot weiver
dna ecnatsissa
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;gniniart
hcaoc
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tnemecalp
decnavda
hcaet
ohw srehcaet
ot gniniart
dna
;srehcaet
moorssalc
dna
weiveR
643,520,4
.qes
te 13411
.C.S.U
24
ssecca
sah
htuoy sselemoh
hcae dna laudividni
sselemoh
a fo dlihc
hcae
taht erusne
oT
sselemoH
yenniKcM
.B trawetS
noitaulavE
dedivorp
sa ,noitacude
loohcserp
cilbup
a gnidulcni
,noitacude
cilbup
eerf
emas
eht
ot
eltitbuS—IIV
eltiT—tcA
ecnatsissA
.htuoy
dna
nerdlihc
rehto
ot
sselemoH
rof
noitacudE—B
sdnuF
laredeF—htuoY
dna
nerdlihC
dna
weiveR
981,819,6
,1002
fo
setutatS
,601
retpahC
ot dna
srehcaet
evitcepsorp
ot gniniart
ecivreserp
edivorp ot stcirtsid
loohcs
elbane
oT
cimedacA
tnedutS
noitaulavE
-0116
,0980-241-0116
,2
.ceS
.21-K
slipup rof ecnatsissa
gnirotut
eruces
†margorP
pihsrentraP
edoC
noitacudE
;1000-341
70399-00399
-ecnadnettA
899,597,332
26745-06745
edoC
noitacudE
naht
ssel
gniviecer
stcirtsid
loohcs ot
detacolla eb
ot stnarg latnemelppus
edivorp
oT
**stnarG
latnemelppuS
alumroF
desaB
.smargorp
etats gnitsixe
morf
gnidnuf
egareva
-ecnadnettA
532,136,707
50245-00245
edoC
noitacudE
yratnulov
dna noitagergesed
deredro-truoc
rof stcirtsid
loohcs
ot
gnidnuf
edivorp
oT
lanoitcurtsnI
detegraT
alumroF
desaB
.smargorp
noitargetni
‡margorP
tnarG
tnemevorpmI
tnemesrubmieR
873,9
,1002
fo
setutatS
,601
retpahC
sgniraeh
yna dna
srehcaet
fo lassimsid
ro noisnepsus
ot detaler
seitivitca
dnuf pleh
oT
lltnemnoitroppA
lassimsiD
rehcaeT
1000-902-0116
,2
.ceS
.tluser
a sa rucco
taht
egap
txen
no
deunitnoc
6622 California State Auditor Report 2003-107 California State Auditor Report 2003-107 6633
noitacollA
20–1002
raeY
lacsiF
dohteM
tnuomA
gnidnuF
margorP
rof
ytirohtuA
lageL
laoG
lareneG
margorP
lacirogetaC
-ecnadnettA-noN
000,004,9
$
5.45744-15744
edoC
noitacudE
.sretnec
tnemtiurcer-rehcaet
lanoiger
xis hsilbatse
oT
tnemtiurceR
rehcaeT
alumroF
desaB
margorP
evitnecnI
rehtO
551,463,3
9298-0298
edoC
noitacudE
ycnangerp
fo ksir hgih ta htuoy
dna nerdlihc
rof
ycnangerp
fo
ecnedicni
eht ecuder
oT
noitneverP
ycnangerP
eganeeT
.sraey
eganeet
eht
gnirud
gniraebdlihc
dna
margorP
tnarG
dna
weiveR
584,081
,1002
fo setutatS
,601
retpahC
.tnemnorivne
loohcs eht tuohguorht
dna
moorssalc
eht ni noitacude
noitirtun etomorp
oT
tnarG
tnemwodnE
ainrofilaC
ehT
noitaulavE
1000-102-0116
,2
.ceS
noitanibmoC
669,115
edoC
snoisseforP
dna
ssenisuB
ni
snoitazinagro
tneduts lanoitacov
yradnoces
ediwetats
nehtgnerts
dna niatniam
oT
noitacudE
lanoitacoV
23691
.noitacude
lairtsudni
dna
,scimonoce
emoh
,ssenisub
,erutlucirga
noitanibmoC
561,310,7
,1002
fo setutatS
,601
retpahC
,noitneter
,tnemyolpme eht
esaercni
taht
seitivitca
tnemtsevni
ecrofkrow
edivorp
oT
ecrofkroW—noitacudE
lanoitacoV
1000-561-0116
,2
.ceS
eraflew
ecuder ;ecrofkrow
eht fo ytilauq
eht
evorpmi
;stnapicitrap
fo sgninrae
dna
tcA
tnemtsevnI
.noitan
eht fo ssenevititepmoc
dna ytivitcudorp
eht
ecnahne
dna ;ycnedneped
noitanibmoC
365,460,86
.qes
te
1029
.C.S.U
02
ot
,etaretil
emoceb ot stluda
tsissa ot
secivres
yraretil dna
noitacude
tluda edivorp
oT
eltiT—tcA
tnemtsevnI
ecrofkroW
lanoitacude
eht ni srentrap
lluf emoceb
ot
yrassecen
slliks
dna
egdelwonk
eht
niatbo
ylimaF
dna
noitacudE
tludA—II
.noitacude
loohcs yradnoces
a
etelpmoc
ot dna ,nerdlihc
rieht
fo tnempoleved
sdnuF
laredeF—tcA
ycaretiL
-ecnadnettA-noN
000,383,18
96224-06224
edoC
noitacudE
kcartitlum
wen gnitnemelpmi
stcirtsid
loohcs
htob ot ecnatsissa
laicnanfi edivorp
oT
margorP
tnarG
loohcS
dnuoR-raeY
alumroF
desaB
.smargorp
esoht etarepo yltnerruc
taht
esoht
dna smargorp
lanoitacude
dnuor-raey
.detic sa swal laredef
dna etats
;)EDC(
noitacudE
fo
tnemtrapeD
ainrofilaC
eht
yb
dedivorp
sdrocer
suoiraV
:secruoS
.loohcs
retrahc
eht
fo
ydob
gninrevog
eht
yb denimreted esoprup
loohcs
cilbup
yna rof desu
eb
ot
gnidnuf tnemeltitne
esoprup-lareneg
siht
swolla
wal
etatS
*
.sdnuf
etats
dna laredef
fo
noitanibmoc
a si margorp
siht
rof
gnidnuF
†
.2.B
xidneppA
ot
refer
esaelP
.30–2002
raey
lacsfi
litnu
20–1002
raey
lacsfi
gnirud
fo
noitrop
a ro lla etacolla
ot ytirohtua
s’EDC
deyaled
etatS
eht
taht sdnuf
sedulcni
margorp
siht rof
tnuoma
gnidnuf
ehT
‡
.42
dna
32 segap
ot
refer esaelp ,tcA tegduB
1002
eht
fo
04.21 noitceS
lortnoC
ni smargorp
eht
gnidrager
noitamrofni
lanoitidda
roF
§
.margorp
siht
rof
sdnuf
setacolla
ecfifO
s’rellortnoC
etatS
ehT
ll
.redrob lanoitanretni
eht raen
stcirtsid
loohcs owt
ylno
rof
elbaliava
si margorp
siht
rof
gnidnuF
#
.)i()B()1()a(
16745
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noitacudE
ainrofilaC
ni
htrof
tes
smargorp
lacirogetac
62 eht fo erom
ro eno
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fo esoprup
eht
rof
ylno tneps
eb
ot
margorp
siht
ni sdnuf
seriuqer
wal
etatS
**
APPENDIX B.1
For Fiscal Year 2001–02, Local
Education Agencies and Other
Recipients Received Roughly
$17 Billion for Categorical Programs
The California Department of Education (CDE) and
the State Controller’s Office (SCO) provided roughly
$17 billion in state and federal funds to almost
1,500 local education agencies (LEAs) and more than 3,400 non-
LEAs for fiscal year 2001–02. Appendix B.1 presents the amounts
of funds that CDE and SCO records show were given to each
LEA, as well as non-LEAs in the aggregate, for the 20 categorical
programs providing the most funds. These 20 programs total
$14.7 billion, 87 percent of the total funding. Note that we
consolidated allocation amounts for 92 categorical programs into
a column labeled “other categorical programs.”16
For purposes of this audit, we defined the term “categorical
funding” broadly so that we could identify allocations made
by CDE and the SCO for programs providing funding over and
above the basic funding provided to LEAs, typically referred
to as revenue limit funding. The $17 billion we show in this
Appendix reflects data gathered from various sources and reflects
amounts either actually paid or set aside to be paid. Although
we made great efforts to ensure the accuracy of data that CDE
provided to us, the data may contain some inaccuracies. For
example, one program cost account code (code) reflected
funding for a direct-funded charter school being paid to the
charter school’s sponsoring district in error. However, we believe
any errors that may exist are minimal and would have little to
no effect on the general conclusions we have drawn from this
information. Despite these constraints, we believe this Appendix
presents as clear a picture as can be had of the funding amounts
recorded by CDE and the SCO as distributed to organizations for
categorical programs for fiscal year 2001–02.
CDE gave us accounting records relating to 454 codes that it
used to track categorical program funding. We define the term
“funding” as money that CDE transfers to a recipient or sets
16 Although four categorical programs discussed in Appendix B.2 also received funding in
fiscal year 2001–02, the Targeted Instructional Improvement Grant Program did not.
6622 California State Auditor Report 2003-107 California State Auditor Report 2003-107 6633
aside for future transfers. We eliminated codes we later found
either were merely pass-through accounts, did not meet our
definition of a categorical program, had no funding activity
for our reporting year, or represented an entity other than
CDE or the SCO as responsible for allocating the funds. Also,
we excluded five codes for five categorical programs for which
the State deferred all or a portion of the funding from fiscal
year 2001–02 to 2002–03 due to budget constraints. However,
we present the distribution of funds for these five programs
in Appendix B.2. After making these adjustments, we had
370 codes and roughly $17 billion in funding given by CDE or
the SCO to recipients.
As of June 13, 2003, CDE gave us accounting records for 301 of
the 370 codes, representing almost $11 billion, that contained
the recipient name and funding. However, for the remaining
69 codes, the accounting records included the total amount
distributed for each code but not the specific amount provided
to each recipient.
For 29 codes, representing almost $5.8 billion, we obtained the
recipient name and amount from the School Fiscal Services (SFS)
Division within CDE’s Finance, Technology, and Administrative
Branch. SFS is responsible for the apportionment of state and
federal resources to LEAs. According to SFS, its data represented
apportionments for fiscal year 2001–02. For three codes,
representing fiscal year 2001–02 data of more than $69 million
as of July 9, 2003, we obtained the recipient name and amount
from the Nutrition Services Division within CDE’s Curriculum and
Instruction Branch. Finally, we received the recipient name and
amount for the remaining 37 codes, representing $1.2 billion,
from the SCO. The SCO’s data includes almost $1.1 billion in
apportionments to LEAs from the Lottery Education Fund for
fiscal year 2001–02, as reported on September 5, 2002. These
data also include reimbursements made for costs associated
with 35 state-mandated activities that were incurred as of
June 13, 2003, for services provided during fiscal year 2001–02 and
for adjustments to costs for prior years. We were able to use these
data from various sources to compile Appendix B.1.
Finally, the average daily attendance (ADA) figures that we
present in Appendix B.1 represent the location of the LEA that
students attended and contains corrections that LEAs made
through October 15, 2002. The ADA data for county offices of
6644 California State Auditor Report 2003-107 California State Auditor Report 2003-107 6655
education, school districts, and charter schools also include any
ADA for students attending regional occupational centers (or
programs) or special education local plan areas.
Those readers wishing to view this Appendix in a larger font or
to view all 113 categorical programs can contact the Bureau of
State Audits and request a CD-ROM format.
6644 California State Auditor Report 2003-107 California State Auditor Report 2003-107 6655
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ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
܀ԀЀ᠀ᄀЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀ ༀༀကༀᄀ ሀሀ ሀሀ ሀሀ ጀကጀጀጀကጀ᐀ༀ ᔀጀကᄀᘀ ሀሀ ሀሀ ሀሀ
ᜀ᠀ᤀԀऀᨀഀ̀Ȁ̀Ԁऀ ጀᬀက᐀ༀᘀ ᰀༀ᐀ကᬀ᐀ጀ ጀကጀᰀကᬀ᐀ ᴀကༀ᐀ጀကጀᘀᄀ ᐀ᰀༀကᄀᔀᘀ ጀကጀကጀༀ ጀကༀᴀᰀကᬀᔀ ሀሀ ጀကᬀ᐀ᴀကᘀᬀ᐀ ᴀༀᰀကᄀᬀༀ
ᜀ᠀Ḁഀἀ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ᰀကጀᬀༀ ሀሀ ᐀ᄀᴀကᄀ᐀ᔀ ᔀᄀᘀကༀᘀᄀ ጀᔀᘀကᔀᬀᴀ ጀጀᔀက᐀ᬀༀ ᄀᴀᘀကༀ᐀ ᴀကᰀᘀᴀ ᄀጀᄀကᘀ᐀ᬀ ᴀᔀကᴀ᐀ᄀ
ᜀᤀԀ!̀Ѐഀ"ഀऀ̀ഀ#Ḁ᠀̀Ѐ $!ఀԀ!%Ѐ$܀܀᠀ ጀᬀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᬀᰀ ሀሀ ሀሀ ሀሀ
ᜀ!ఀ$!ᜀഀऀԀ!&܀ഀ ܀ᤀᤀഀ̀ఀἀ'Ԁ!ഀ̀ഀ( ԀഀఀԀ! ጀༀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
)ἀᜀ!Ԁ%Ѐ$܀܀᠀܀ȀࠀഀఀԀ!*!̀&Ԁ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
)Ԁ!+Ԁ᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ጀᬀကༀ᐀ጀ ᔀကጀᰀᴀ ༀကᬀᔀᰀကᬀༀᬀ ᴀကᰀጀ᐀ကᄀༀ ጀကᬀᘀᬀကᄀᘀᄀ ጀကᄀᄀༀကᬀᔀᘀ ጀကༀᴀကᘀᬀ ሀሀ ᰀကᘀጀကጀᘀᰀ ᐀ᔀༀကᔀᰀ᐀
&ఀ!܀,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᘀက᐀᐀ᴀ ጀጀༀကᬀᰀᘀ ᔀက᐀ᰀᰀ ጀကᘀᔀᰀကᘀᬀ ᰀᴀᰀကༀᔀᔀ ᴀጀᔀကༀᔀᔀ ጀကᴀᄀᄀကᘀᬀༀ ሀሀ ᴀကᬀᔀᴀက᐀ᴀᔀ ᴀᘀༀက᐀᐀
̀!Ѐ᠀Ԁ܀Ȁ"ഀऀԀ*ԀഀऀԀഀఀ'Ԁ!ഀ̀ഀ( ጀༀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᰀᘀᴀ ሀሀ ሀሀ ሀሀ
-܀᠀܀!Ԁ&.Ԁ!ఀ'Ԁ!ഀ̀ഀ(ᜀЀऀԀᤀἀ ጀᘀ᐀ ሀሀ ሀሀ ᄀ᐀က᐀ༀᬀ ሀሀ ሀሀ ᰀጀကᬀᴀༀ ሀሀ ሀሀ ሀሀ
-Ḁ᠀̀ഀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᄀကᴀጀᬀ ሀሀ ሀሀ ጀကጀጀကᴀጀ ጀᄀጀကᰀᬀ ጀ᐀ᬀကᄀጀᔀ ༀᔀ᐀ကᔀᴀ ጀကᴀ᐀ᘀ ጀጀᰀကᘀༀጀ ጀᴀᬀကᔀᔀᴀ
ࠀ&ఀ)ἀ ܀ഀ&Ԁ!0ఀ̀܀ഀ ܀!*& $!ఀԀ!%Ѐ$܀܀᠀ ጀ᐀ᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကᘀ ሀሀ ሀሀ ሀሀ
ࠀऀԀഀᜀ!Ԁ1Ā# ᬀ ᔀᘀက᐀ᘀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀကༀᄀᬀ ሀሀ
ࠀᤀԀ!ἀᨀഀ̀Ȁ̀Ԁऀ ᐀ᴀᬀ ሀሀ ᰀᬀကᘀᰀᄀ ጀ᐀ကᴀᄀᘀ ጀༀጀကᄀᴀ᐀ ጀᰀᘀကᘀᴀༀ ጀᰀᬀကጀᄀ ሀሀ ᴀကጀ᐀ᔀ ᴀᴀကᔀ᐀ጀ
ࠀ!ഀԀ&ఀ̀ഀԀ =1ԀԀᤀ&ᜀЀऀԀᤀἀ܀Ȁ9ԀЀ$ഀ܀᠀܀(ἀ> ᰀᬀ ሀሀ ሀሀ ጀᴀᰀကᄀༀᰀ ሀሀ ሀሀ ᰀ᐀ကጀༀ ሀሀ ሀሀ ሀሀ
2!Ԁᤀ܀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᰀᴀက᐀᐀᐀ ጀᄀᴀကᰀᘀ ᄀᘀᴀကᔀᘀᘀ ᘀကᬀᘀ᐀ကᘀᬀ ጀကᰀᄀကᰀ᐀ᴀ ጀကጀᘀ᐀ကᬀᔀᰀ ᄀကༀጀᴀကᄀᄀᄀ ሀሀ ᄀကᬀᴀᰀက᐀ᔀ ᴀကᄀᰀᬀကᴀጀᬀ
.ἀ3!ऀᨀഀ̀Ȁ̀Ԁऀ ᴀᔀကᴀᬀༀ ᰀကጀ᐀᐀ ᄀကᄀᬀᄀကༀᰀᬀ ᔀကᬀᰀကጀༀᴀ ᄀကᰀᬀᬀကᬀጀጀ ᰀကᰀᘀጀကᄀᰀᘀ ᰀကᔀༀᰀကᴀᰀ᐀ ᔀༀကᬀᬀᬀ ᔀကጀᬀጀကᔀᰀᰀ ጀကᄀᬀጀကᘀᬀᔀ
'̀0Ԁ!ᤀ܀!Ԁ,᠀᠀Ԁἀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀᰀကᘀᄀ᐀ ᔀᴀက᐀ᴀᄀ ᄀༀကᔀ᐀ༀ ᰀကᘀᰀᰀကᄀ᐀ ᰀ᐀᐀ကᄀᬀ᐀ ᐀ကᘀጀ᐀ ጀက᐀ᘀကᘀᴀᰀ ሀሀ ᄀᄀༀကᔀᄀༀ ᄀༀᬀက᐀ᴀᔀ
4̀ऀሀᜀ᠀ᤀԀऀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᴀጀကᔀༀༀကጀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᰀᰀᴀကᴀᘀༀ ሀሀ ሀሀ
4̀&&̀܀ഀ,᠀᠀Ԁἀ1Ā 5# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀကᄀᄀ᐀ ሀሀ
4̀&&̀܀ഀ,᠀᠀Ԁἀ%ࠀ'#ᜀ ᬀ ᴀᴀကᔀᄀကᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᘀᄀᰀကᰀༀ ሀሀ ሀሀ
4܀ഀ!Ѐ$ᜀЀऀԀᤀἀ ᰀᔀༀ ሀሀ ሀሀ ጀᔀᔀကᬀᬀ ሀሀ ሀሀ ᐀᐀ကᘀᔀᰀ ሀሀ ሀሀ ሀሀ
4܀ഀఀ̀ഀ.܀&Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᄀ᐀ ሀሀ ሀሀ ሀሀ ကጀᘀༀ ሀሀ ᔀကᴀ᐀ᄀ ሀሀ ሀሀ ᴀᘀကᴀ
6Ԁ3.0Ԁഀᨀഀ̀Ȁ̀Ԁऀ ጀᰀကጀ ሀሀ ጀကᬀᘀ᐀ကༀᘀጀ ᰀကༀጀᰀကᘀጀ ᐀ᰀᄀကᬀᘀ ጀကጀጀᔀကᰀᘀᔀ ጀကᘀᄀᬀကጀጀᔀ ሀሀ ᐀ᬀᬀကᴀᘀᬀ ጀကጀᔀကᄀጀༀ
6Ԁ3!+ᨀഀ̀Ȁ̀Ԁऀ ᔀကༀༀ ሀሀ ᰀ᐀ᔀကᔀጀᔀ ጀက᐀᐀ጀကᔀᘀᄀ ༀጀ᐀ကᴀༀᄀ ᄀᄀᬀကᰀᔀ ጀကᬀᴀጀကᄀᄀᄀ ሀሀ ᰀጀༀကᘀᴀᬀ ᰀᴀကᴀᴀᘀ
6܀!ఀ$Ā+᠀ഀऀ ܀ᤀᤀഀ̀ఀἀ $!ఀԀ!%Ѐ$܀܀᠀ ᰀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကༀᰀᰀ ሀሀ ሀሀ ሀሀ
6܀!ఀ$1Ԁ(̀܀ഀ%ࠀ'#ᜀ ᬀ ጀጀက᐀ጀᬀကᘀᬀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᬀᔀကᔀጀᴀ ሀሀ ሀሀ
Ā+᠀ഀऀ $!ఀԀ!ᜀЀऀԀᤀἀ ጀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀကༀᬀ ሀሀ ሀሀ ሀሀ
Ā+᠀ഀऀ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ༀᰀကᘀᔀ ᴀကᰀᄀᔀကᴀᄀ ᴀᰀကᴀༀကᘀᘀ ጀༀကᴀༀᰀကᘀᴀጀ ጀጀကᔀጀༀကᄀᘀᄀ ᴀᬀကᬀᰀༀက᐀ᄀ᐀ ᔀကᰀᰀᘀက᐀ᄀༀ ကᬀᬀᬀကᘀᬀᬀ ጀጀကᘀᄀᔀကᄀᴀᔀ ကᬀᘀᔀကጀᘀጀ
Ā+᠀ഀऀ4̀᠀̀ఀ!ἀ"ഀ&ఀ̀ఀఀԀ ጀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᰀကᔀᄀᘀ ሀሀ ሀሀ ሀሀ ሀሀ
Ā+᠀ഀऀሀᜀ᠀ᤀԀऀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᘀᴀᰀ ሀሀ
#̀Ԁऀᤀ܀ഀఀ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ᴀကᔀༀᰀ ሀሀ ሀሀ ༀༀကༀ ጀༀကༀᔀᘀ ሀሀ ᰀᘀᔀကᄀᴀᔀ ሀሀ ᄀጀကᰀጀጀ ጀᴀကᴀᰀᴀ
#᠀Ԁ&ഀఀ܀ഀᨀഀ̀Ȁ̀Ԁऀ ጀᄀကᬀ᐀ᬀ ሀሀ ሀሀ ᰀကᰀᘀကጀᘀᄀ ጀᔀᄀကጀጀᰀ ጀᴀကጀᴀᬀ ᴀကᬀᬀᔀကᘀᬀᬀ ጀጀᘀကᔀᬀ ༀᔀကᔀༀ᐀ ᔀ᐀ကᴀጀᔀ
%ഀ'Ԁഀऀ!܀ᨀഀ̀Ȁ̀Ԁऀ ᘀကᘀᔀༀ ሀሀ ጀᔀጀကᰀᬀጀ ᴀကᰀᰀᴀကᔀᔀ ᔀᰀᰀက᐀ᘀᰀ ᄀᬀᰀကᴀᰀ ጀကᴀᴀᰀကᰀᬀༀ ሀሀ ጀကጀᬀᴀကᘀༀᴀ ᴀᄀᘀကᘀᄀᔀ
%ഀ'܀!Ԁഀ7܀ᨀഀ̀Ȁ̀Ԁऀ ጀጀကᘀༀᔀ ሀሀ ጀᄀༀကᬀᘀༀ ᰀကᬀ᐀ᘀကᴀᰀᴀ ጀကᬀᄀကᄀᘀ ᘀᔀကᔀᘀᴀ ጀကᬀጀကᘀᬀ ሀሀ ጀကᰀጀᬀကᬀༀ᐀ ᬀᔀကᰀᴀᔀ
%ഀ܀᠀8᠀Ԁഀᨀഀ̀Ȁ̀Ԁऀ ጀༀ᐀ ሀሀ ሀሀ ༀကᘀᰀᴀ ሀሀ ሀሀ ᴀᴀကᔀᄀ ሀሀ ሀሀ ༀᰀကᰀᴀ
9!̀ሀ,᠀᠀Ԁἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᰀကᔀጀጀ ሀሀ
9!̀ሀ,᠀᠀Ԁἀ%ࠀ'#ᜀ ᬀ ጀᰀကᰀᬀကᴀᘀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀက᐀᐀ጀကᰀᴀᬀ ሀሀ ሀሀ
ᨀഀ̀0Ԁ!&̀ఀἀ#!Ԁ*!ఀ܀!ἀ $!ఀԀ!ᜀЀऀԀᤀἀ ༀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀကᬀᴀ ሀሀ ሀሀ ሀሀ ሀሀ
:Ԁ&ఀĀ+᠀ഀऀ ܀ᤀᤀഀ̀ఀἀ%Ѐ$܀܀᠀ ᰀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᄀጀᘀ ሀሀ ሀሀ ሀሀ
܀ԀᘀऀᄀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀᰀ ሀሀ ᘀᘀကጀᬀᬀ ሀሀ ሀሀ ሀሀ ᔀကᰀᄀᰀ ሀሀ ᴀༀကᬀᬀᬀ ሀሀ
ᜀ᠀*̀ഀԀ ܀ഀఀἀᨀഀ̀Ȁ̀Ԁऀ ጀༀᴀ ሀሀ ሀሀ ᄀༀကᴀᘀᘀ ᰀༀကᄀᘀ ᔀᘀကᄀᬀᄀ ᴀጀကᰀ᐀᐀ ሀሀ ሀሀ ጀᔀကᰀᄀᴀ
܀᠀ЀȀᤀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᴀᄀ᐀ ᐀ጀက᐀᐀᐀ ᰀᄀ᐀ကᬀᄀᰀ ሀሀ ሀሀ ሀሀ ᐀ကᘀᴀ ᔀᄀကᬀᔀᬀ ሀሀ ᴀጀᴀကᘀ
ᜀᤀऀ܀! ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᬀᬀᬀ ሀሀ
ᜀᤀऀ܀! ܀ഀఀἀᨀഀ̀Ȁ̀Ԁऀ ᄀကᄀᄀᘀ ሀሀ ሀሀ ጀကᬀᘀကᬀᴀᄀ ᄀᬀᄀကༀ᐀ᔀ ༀᄀကༀᄀ ༀ᐀ጀကᘀጀ ሀሀ ጀᄀᰀကጀᄀጀ ጀကᴀᴀᘀကᘀᴀᄀ
$ༀ̀̀ᄀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀကༀᴀᘀ ᄀᴀᴀကༀ᐀ᴀ ༀᄀကᴀᰀ ༀကᘀᰀᴀ ᐀ᴀᘀက᐀ᘀጀ ᴀᬀᔀကᴀᄀ ጀᘀᬀကༀᰀᔀ ᰀጀ᐀ကᔀᘀጀ ሀሀ ᰀᴀᘀကᘀᰀ᐀
)ഀ(܀!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀ᐀ ሀሀ ሀሀ ᄀᘀကᘀᄀᬀ ጀᔀကᴀᔀᔀ ကᘀ᐀ༀ ጀ᐀ကᴀ᐀ጀ ሀሀ ሀሀ ᴀጀက᐀ᰀᄀ
)̀((&ᨀഀ̀Ȁ̀Ԁऀ ᘀጀᔀ ሀሀ ሀሀ ᴀᬀက᐀ᬀᄀ ጀᔀᰀကጀᔀ ጀༀᔀကༀᴀᔀ ጀጀᰀကᰀ᐀ᔀ ሀሀ ᴀကጀ᐀ᔀ ጀጀጀကᴀᰀ
)᠀ԀĀ+ $!ఀԀ!%Ѐ$܀܀᠀ ጀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
)ఀఀԀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
)ఀఀԀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ጀᴀကᴀᰀᄀကᄀༀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᘀ᐀ကᄀᘀ᐀ ሀሀ ሀሀ
$᠀᠀Ԁഀ(Ԁ $!ఀԀ!.̀($%Ѐ$܀܀᠀ ጀᰀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကጀᘀᘀ ሀሀ ሀሀ ሀሀ
$̀Ѐ܀ ܀ഀఀ!ἀ-ἀ%Ѐ$܀܀᠀ ᴀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀကᴀᰀ ሀሀ ሀሀ ሀሀ
$̀Ѐ܀ᨀഀ̀Ȁ̀Ԁऀ ጀᴀကᘀᄀᬀ ሀሀ ሀሀ ᰀကᄀᘀᘀကᬀᄀ ጀက᐀ᘀကᄀጀༀ ᴀက᐀ༀ᐀ကᔀᔀᔀ ጀကᔀᄀༀကᄀ᐀ᄀ ሀሀ ሀሀ ጀကጀༀᴀ
$̀᠀ऀ!Ԁഀ;& ܀ᤀᤀഀ̀ఀἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀༀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀက᐀ᄀᔀ ሀሀ ሀሀ ሀሀ
-!$ᤀᨀഀ̀Ȁ̀Ԁऀ ጀကᴀጀ ሀሀ ሀሀ ᴀᔀᘀကᘀᰀᴀ ጀᰀကᰀᬀ᐀ ᴀᬀᄀကᴀᘀጀ ጀᘀጀကༀᬀᔀ ሀሀ ሀሀ ጀጀᴀကᄀༀༀ
2Ԁఀ$Ԁ!2᠀᠀&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᴀ ሀሀ ሀሀ ጀ᐀ကༀᰀ ጀᔀကᰀᬀᴀ ጀᄀကᰀༀ ᄀကༀ᐀ᘀ ሀሀ ሀሀ ᴀᴀကᬀᰀᬀ
8܀᠀ऀԀഀ2Ԁఀ$Ԁ!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᘀᰀ ሀሀ ሀሀ ᔀ᐀ကᬀᰀᴀ ကᄀᬀᴀ ጀጀᔀက᐀ༀ ᴀကጀᘀᬀ ሀሀ ሀሀ ᴀᴀༀကጀༀ
8!̀ऀ᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᴀကᬀᬀᘀ ሀሀ ሀሀ ᄀ᐀ကᰀ᐀ᴀ ᰀ᐀ༀကᬀᴀᄀ ༀကᬀᬀᰀ ᴀကᄀጀ᐀ ሀሀ ሀሀ ᴀᰀ᐀ကᴀጀᔀ
.܀ᤀԀ9ԀЀ$ $!ఀԀ!%Ѐ$܀܀᠀ ᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကༀༀᔀ ሀሀ ሀሀ ሀሀ
4ഀ7ഀ̀ఀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᴀༀ ሀሀ ሀሀ ᘀᔀက᐀ጀᴀ ༀༀကᴀᰀ ༀᴀကༀᬀ᐀ ᰀᴀကᴀༀᰀ ሀሀ ሀሀ ጀༀကༀᬀᬀ
Ā!܀0̀᠀᠀Ԁ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကጀ᐀᐀ ሀሀ ሀሀ ጀကᴀᄀᴀကᰀጀᴀ ᘀᴀ᐀ကᄀༀᘀ ᐀ጀကᔀᬀᔀ ᄀᄀጀကᔀᔀᬀ ሀሀ ሀሀ ᴀ᐀ကༀ᐀ᄀ
Ā!܀0̀᠀᠀Ԁᨀഀ̀܀ഀ.̀($ ᰀကጀༀᔀ ሀሀ ሀሀ ሀሀ ᰀጀༀကᘀༀༀ ᰀ᐀ᬀကᰀᬀ ᄀᰀᬀကᰀᬀ ሀሀ ጀကᄀ᐀ጀကᔀᄀ ᄀᴀጀကༀᰀᰀ
#᠀Ԁ!ᤀ܀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᴀᰀ᐀ ሀሀ ᄀༀᔀကༀ᐀ᬀ ༀᬀᘀကᘀᴀᄀ ᄀᘀༀကᬀᬀᄀ ᰀᴀကༀᴀᘀ ጀᔀᴀကጀᄀᄀ ሀሀ ሀሀ ᴀᰀᘀကᔀༀༀ
#!ऀ̀&Ԁ $!ఀԀ!4̀ऀऀ᠀Ԁ%Ѐ$܀܀᠀ ᐀ᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကༀༀᄀ ሀሀ ሀሀ ሀሀ
#!ऀ̀&Ԁ $!ఀԀ!6Ԁఀ3܀!+ ᘀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᔀጀᴀ ሀሀ ሀሀ ሀሀ
#!ऀ̀&Ԁᨀഀ̀Ȁ̀Ԁऀ ᄀကᬀ ሀሀ ሀሀ ጀကጀᘀᬀကጀༀᴀ ᔀጀᬀကᔀᰀ ጀကጀᰀᔀက᐀ᰀ ᴀᬀကᔀᬀༀ ሀሀ ᐀ᬀကༀጀᴀ ᰀᄀကᘀ᐀ጀ
#̀܀ഀԀԀ!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᄀᘀ ሀሀ ሀሀ ᰀᔀကጀᘀ ༀༀကᬀᬀༀ ᘀᰀကᄀᰀ᐀ ጀᘀကᄀༀ ሀሀ ሀሀ ༀጀက᐀᐀
9$Ԁ!ᤀ᠀̀ఀ܀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᄀᘀጀ ሀሀ ሀሀ ༀᘀᬀကᔀༀᴀ ༀᴀᔀကᄀᔀᬀ ጀကᴀༀᔀကᔀᄀጀ ጀ᐀᐀ကᄀᬀ ሀሀ ሀሀ ᴀᔀᘀကༀᬀ
ᰀЀԀЀ%ᄀᤀЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ሀሀ ᰀ᐀ᔀကᰀጀᬀ ሀሀ ᘀက᐀ༀᬀ ᬀက᐀ᘀᴀ ᘀကᄀᄀጀ ᄀጀက ሀሀ ሀሀ
)!Ԁఀ.!ఀԀᨀഀ̀܀ഀ.̀($ ᘀᘀ ሀሀ ሀሀ ሀሀ ᐀ကༀᘀ ጀᬀᄀကᴀ᐀᐀ ጀᴀༀကᰀ ሀሀ ጀᰀကጀᘀጀ ጀᄀᔀကᘀᰀᰀ
᠀0Ԁ!& ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᬀᬀᬀ ሀሀ
᠀0Ԁ!&ᨀഀ̀Ȁ̀Ԁऀ ᰀကༀጀጀ ጀᬀᰀကጀᴀᘀ ሀሀ ᘀᔀᴀက᐀ᬀᄀ ᄀጀကༀᘀጀ ᘀᴀကᬀༀᘀ ᄀᘀᬀကᰀᘀᘀ ሀሀ ᰀᬀကᔀༀༀ ጀကᰀༀᔀက᐀ᄀ
4!+93̀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀᴀᬀ ሀሀ ሀሀ ᴀᴀ᐀က᐀᐀ᴀ ጀᴀᄀကᘀᬀᬀ ᴀጀᰀကᬀ᐀ᴀ ᐀ᘀကᘀᘀጀ ሀሀ ሀሀ ᴀᴀᘀကᰀༀༀ
,᠀᠀ԀЀ̀ఀ܀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ ሀሀ ሀሀ ᰀᴀጀကᄀༀ ጀጀᰀကᰀᄀᄀ ᴀကᘀጀ ጀᰀༀကᘀᬀᔀ ሀሀ ሀሀ ᴀༀᘀကᔀༀᘀ
ᰀȀԀༀЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᴀጀ᐀ ᔀᬀကᬀༀ᐀ ጀကᘀᰀᰀကᴀጀༀ ሀሀ ᰀༀᬀက᐀ༀ ༀጀကᬀᔀᬀ ᴀᄀကᘀᴀ᐀ ᘀᄀကᘀ᐀ᰀ ሀሀ ጀጀጀက᐀
܀᠀& ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ጀကᘀᘀ᐀ကᄀᔀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᄀᄀကጀᰀᄀ ሀሀ ሀሀ
܀᠀&ᨀഀ̀Ȁ̀Ԁऀ ጀကᄀᔀ᐀ ሀሀ ሀሀ ᄀᬀᄀကᬀᄀᬀ ᴀༀᴀက᐀᐀ጀ ᄀᄀᰀကᘀᬀ᐀ ጀ᐀ᴀကᘀᄀᴀ ሀሀ ᔀကༀᬀᬀ ᄀᄀကᴀᰀ᐀
4<3Ԁ᠀᠀ᨀഀ̀Ȁ̀Ԁऀ ᄀᄀༀ ሀሀ ሀሀ ጀᴀᘀကᔀᬀ ጀᰀጀကᴀༀ ጀᬀༀကᬀጀᘀ ᰀကᄀᄀ ሀሀ ሀሀ ᘀᬀကᴀᬀ
#̀Ԁ!ЀԀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀကጀጀ ሀሀ ሀሀ ᴀᔀༀကᴀᘀᬀ ᴀᴀ᐀ကᰀༀጀ ጀᘀᬀကༀᄀༀ ጀကᔀᔀ ሀሀ ကༀᬀᬀ ጀᘀༀကᄀ᐀ᬀ
:̀᠀᠀̀ᤀ&ᨀഀ̀Ȁ̀Ԁऀ ᘀ᐀ᬀ ሀሀ ሀሀ ᴀᔀༀကᴀᘀᬀ ᴀᔀᰀကᴀༀᰀ ᴀᰀᴀကༀ᐀ ጀᴀက᐀ᘀጀ ሀሀ ကᬀᬀᬀ ᴀጀက᐀ᘀᔀ
ᰀȀ̀ᤀЀᰀȀ̀ЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᄀကᔀༀᴀ ᔀᬀༀကᔀጀᔀ ༀༀᰀကᘀༀᔀ ሀሀ ᴀጀကᘀᘀ ጀ᐀ጀကᰀᰀᄀ ᔀᬀᘀကᄀᔀᄀ ᔀጀကᔀᬀᬀ ሀሀ ᐀ᔀጀကᄀᔀᘀ
6666 California State Auditor Report 2003-107 California State Auditor Report 2003-107 6677
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᄀᬀ ᴀༀကᔀᬀༀ ሀሀ ሀሀ ጀᰀကᄀᰀᘀ ሀሀ ᴀᘀကᄀ᐀ ကጀጀᘀကጀᘀᴀ ᔀက᐀ༀጀကᘀᄀጀ
ༀᄀᴀကᴀᬀ ᘀက᐀ᘀᰀ ጀကᬀᄀጀကᔀᘀᰀ ༀᘀᬀက᐀ᰀጀ ༀጀༀက᐀ᄀᘀ ᄀᄀༀကᄀ ጀကᬀᬀကᔀᔀ ༀᴀ᐀က᐀ᴀ᐀ ᴀ᐀ༀက᐀ༀᬀ ᴀᔀ᐀ကጀጀᔀ ᰀༀကᴀᄀᰀ ᴀကༀༀကጀᴀᄀ ጀᔀက᐀ጀᰀကᄀᄀᰀ
ᬀကᘀༀ ᴀ᐀ကᬀᄀጀ ሀሀ ጀ᐀ᬀကᴀጀᰀ ጀᰀᔀကᬀᬀ ጀᴀᄀကᬀᄀ᐀ ሀሀ ሀሀ ᘀᄀကᘀጀༀ ᔀ᐀ကᄀᴀᄀ ሀሀ ༀጀကᔀᰀᔀ ᄀကᄀጀᬀကༀ᐀ༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᄀᰀ ᰀᘀကᄀ᐀᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᴀကᄀᬀᰀ ᄀᴀကᄀᬀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀကᰀᔀ ጀᘀကᰀᔀ
ᄀጀᘀကᬀᔀ᐀ ༀᬀကᔀᔀ ሀሀ ༀᬀᴀကᄀ᐀ᔀ ᄀༀကༀᄀ ᄀᬀᴀကᴀᬀᘀ ሀሀ ᐀ᬀကᬀጀ ᴀༀကᴀጀᘀ ᴀༀༀကᴀᰀᬀ ᴀᄀᴀကᔀᬀༀ ᰀကᄀᴀကጀᘀᬀ ᴀᰀကᬀጀᰀကᄀᬀᬀ
ጀጀᬀကᔀༀ ᔀᰀᬀကᴀᄀ ᬀ᐀ကༀༀᴀ ᄀጀༀကᰀᴀᘀ ᰀᔀᄀကጀᔀ᐀ ᰀᰀᄀကༀༀᴀ ሀሀ ሀሀ ᴀᴀကᄀᄀᘀ ᴀጀᰀကᰀᰀ ጀ᐀ᘀကᰀᘀ ᴀက᐀ༀᬀကᘀጀༀ ጀᴀကᰀༀကᄀᬀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᬀᬀᘀ ᔀጀကᰀ᐀ᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကጀᔀᄀ ሀሀ ᘀጀကᰀᄀᘀ ጀᔀကᄀ᐀ᔀ
ༀᬀကᘀᘀ ᰀᰀᴀကᰀ᐀ ᰀᄀᄀကᔀᄀ ጀᄀᄀကༀᔀ ጀᘀༀကᄀᄀጀ ጀᔀᬀကᘀ᐀ᘀ ሀሀ ሀሀ ጀጀကᄀጀ ጀᬀ᐀ကᬀ᐀ᴀ ጀᴀᔀကᴀᘀ᐀ ᘀᄀᬀကᔀᰀ᐀ ᄀကᘀကༀᘀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀ᐀ကጀᰀᔀ ጀᬀጀကᘀᴀᰀ
ሀሀ ሀሀ ጀᄀကᬀᰀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကጀᴀ ᴀጀᬀကༀᘀᄀ ᰀᰀကᴀᄀ
ᄀᘀကᘀ᐀ᴀ ᬀက᐀ༀༀ ሀሀ ጀကᬀᴀᄀ ᄀᰀကጀᘀᔀ ᄀᬀကᴀᔀༀ ሀሀ ሀሀ ᴀᘀကༀ᐀ༀ ᴀༀကᔀᬀᘀ ᐀ကᬀᬀᘀ ᴀကᬀༀᔀကᰀᰀༀ ᰀကᬀᬀᴀကᄀᄀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᰀᰀጀ ሀሀ ጀᴀ᐀က᐀ᴀᬀ ᰀᬀᬀကᰀጀ᐀
ጀကᬀጀᴀကᰀᔀጀ ᴀကᬀጀᔀကᰀᬀᄀ ᰀက᐀ᴀကༀᴀᰀ ጀကᘀጀጀကᬀ᐀ᘀ ጀကᄀ᐀ᴀကᘀᄀᘀ ጀကᴀ᐀ᄀကༀᘀᰀ ᴀကᴀᄀကጀᴀᔀ ሀሀ ᘀᘀကᬀᔀༀ ᘀᰀༀကᴀༀᰀ ᐀ᴀༀကᰀᘀ᐀ ᔀကጀᰀጀကᄀᔀༀ ᄀကᴀጀᬀကᴀᄀᘀ
ጀကᘀᔀᔀကᴀ ጀကᄀᘀᄀက᐀ᄀᘀ ᰀကᔀጀᴀကᄀᄀༀ ጀကᬀᄀጀကༀᔀ ጀကጀጀᘀကᄀ᐀ᴀ ጀကᬀጀᰀကᰀᘀ ᐀ᔀᬀကጀᬀᬀ ᐀ᬀᰀကᰀༀᘀ ᐀ᴀက᐀ༀ᐀ ᰀ᐀ကᰀᘀ ᔀༀጀကᄀጀᴀ ᔀက᐀ጀ᐀ကༀༀༀ ༀᰀကᄀᴀကᴀጀᔀ
ᴀᔀᔀကᰀᘀ᐀ ᘀᄀကༀ᐀ᴀ ᘀᴀᬀက᐀ༀᬀ ᔀᰀᬀကᰀጀ ᄀကᔀᄀᬀ ༀᘀᰀကᄀᬀᄀ ጀကጀᄀကༀ ጀᴀༀကᔀᄀᄀ ᰀ᐀ᘀကᔀᔀᔀ ᰀᔀᰀက᐀ᄀᄀ ᄀᰀᬀကᄀ᐀᐀ ᴀက᐀ᰀကᘀᘀ ጀᔀကᄀᄀᄀကༀ᐀ጀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀကༀᰀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀကጀᬀ᐀ကᄀᰀᄀ
ሀሀ ሀሀ ᰀ᐀က᐀᐀ᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကጀᰀ ༀጀᬀက᐀ᘀ᐀ ༀᘀᔀကༀᔀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀ကᬀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀကጀᬀကጀᬀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᔀᘀᰀ ሀሀ ጀ᐀ᴀကᄀᰀᘀ ᄀᔀ᐀က᐀ᄀ
ᔀကᴀጀጀ ༀကᄀᬀༀ ሀሀ ሀሀ ᴀကༀᰀጀ ᴀကᄀᴀᘀ ሀሀ ሀሀ ጀကᔀༀᰀ ጀကᄀ᐀ ሀሀ ጀᘀကᰀ ᘀጀကᴀ᐀
ᘀᴀᘀကᔀᔀༀ ጀကጀᄀကༀᴀᄀ ጀကᬀༀ᐀ကᔀᄀༀ ጀကᬀᰀကᘀᰀ ᬀကᔀᔀ ༀᔀကᔀᬀ ᰀᰀᴀကᔀༀᔀ ሀሀ ᰀᘀ᐀ကᰀᄀᘀ ᰀᰀကᔀ᐀ጀ ᰀᴀကᴀᄀ ᰀကᘀ᐀ᰀကᰀᰀ ᴀጀကᴀᬀᄀကༀᰀ᐀
ᰀᬀᬀကጀᰀ᐀ ᐀ᰀကᘀጀጀ ጀကᬀጀᬀက᐀ༀᘀ ᄀᬀကᘀጀ ᰀༀကᔀᄀᴀ ᰀᴀᬀက᐀ᄀ ᔀༀༀကᬀጀᰀ ᰀᄀᰀကᴀᄀᘀ ᴀጀༀက᐀ᔀ ᴀᬀᴀကༀᴀ ᴀᴀጀကᔀᬀᬀ ᰀကጀༀက᐀ᴀᬀ ጀᰀကༀጀ᐀ကༀᰀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀကጀᴀ᐀ ᴀᬀကᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကༀༀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကༀᴀ᐀ကᬀᔀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀကༀᬀ
ጀᬀကᔀᔀကጀᔀᴀ ᰀက᐀ᄀᔀကጀᄀ ጀကᘀጀᴀကᘀ᐀ጀ ᰀကᄀᰀᬀကᰀᴀ ᴀကༀᔀကᄀᬀᬀ ᴀကᴀᘀကᘀጀ ሀሀ ᔀကᰀᰀༀကᬀᔀ ጀကༀᄀᰀက᐀ᴀ᐀ ጀကᰀ᐀ᄀကᄀᴀᬀ ᐀ᬀᔀကጀᘀᄀ ᴀᬀကᬀᰀᘀကᄀጀ ጀᘀᰀက᐀ጀᄀက᐀ༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᴀကᄀᔀጀ ᐀ကᴀጀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᔀᴀༀ ᴀᄀကༀᄀᘀ
ጀጀကጀᔀༀ ጀကᴀ᐀ ሀሀ ሀሀ ጀᰀᬀကᄀᴀ ጀጀᴀကᬀᰀᄀ ሀሀ ሀሀ ᔀༀကༀᔀᄀ ᔀᰀကᰀጀᴀ ᔀጀကᰀༀᔀ ༀༀᄀကጀༀᴀ ᴀကᰀကᔀᄀ
᐀ᴀကጀ᐀ᔀ ᐀ᴀ᐀ကᴀᄀༀ ጀကᰀᘀᘀကᬀ᐀ ᄀༀကᬀᘀༀ ᬀᔀကᔀᬀᴀ ༀༀကጀᬀᔀ ሀሀ ሀሀ ᰀᔀᘀကᘀጀᄀ ᰀༀᔀကᔀᄀༀ ᄀᄀᔀကᬀༀ ᄀကᄀᰀᬀကᔀᴀᔀ ጀကᔀᰀ᐀ကᔀᴀᘀ
ༀᴀᄀကᘀᄀᄀ ༀༀကጀༀጀ ᘀᘀༀကᴀᴀᘀ ᴀ᐀ᔀကጀᰀ᐀ ᰀ᐀ጀကༀ᐀ ᰀᄀ᐀ကᬀᘀᬀ ሀሀ ᘀༀကᄀᬀᬀ ᴀᰀᔀကༀༀጀ ᴀᴀᴀကᰀᄀᰀ ᰀᬀᰀကᘀᄀᔀ ᴀကༀᔀᄀကᴀᬀᴀ ጀᴀကᄀᰀကༀᄀ
ༀ᐀ᔀကᘀᘀᰀ ᘀᄀᘀကጀᰀ ጀကጀᘀༀကᄀጀᬀ ᰀ᐀ጀကᬀༀᬀ ༀᴀ᐀ကጀᄀጀ ᄀᘀᴀကᰀᰀ ᄀᄀ᐀ကᴀᴀᔀ ᴀᰀᬀကᬀᬀᬀ ᰀᴀᴀကᄀᴀ᐀ ᰀᬀጀကᄀᄀ ᰀᴀᔀကༀᘀ ᰀကጀༀᘀက᐀ༀᔀ ጀᔀကༀጀ᐀ကᰀᰀጀ
ᄀကᘀᬀༀ ጀᘀကᬀᘀ ሀሀ ᰀကᬀༀ ᐀ကᔀᰀᬀ ᔀကᰀᴀᔀ ሀሀ ሀሀ ༀကༀༀᔀ ༀကᴀᔀ᐀ ကༀᔀༀ ᰀ᐀ကༀᘀᴀ ᴀᰀᰀကᄀༀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᴀᰀᘀ ᴀᰀጀကᬀጀ ᴀᔀᘀက᐀ༀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကᴀጀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᰀጀᬀကᘀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀᔀကጀᄀᰀ ᴀᄀᬀကጀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀကᄀᘀ᐀ ጀ᐀က᐀ᬀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᴀ ሀሀ ሀሀ ᴀ᐀ ጀကᔀጀ ሀሀ ༀᄀကጀᔀ ጀᔀက᐀ༀᴀ
ጀ᐀ကጀ᐀ ጀༀကᘀᔀᰀ ሀሀ ༀကᔀ᐀ᬀ ༀက᐀ༀᰀ ကᴀᰀᘀ ሀሀ ሀሀ ᄀကᄀༀༀ ᰀက᐀ᬀᘀ ጀᴀကᬀᬀༀ ᄀᔀကༀጀᴀ ᐀ᬀကᘀᄀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᘀᔀༀ ሀሀ ሀሀ ༀက᐀ༀᬀ ༀကᰀ ሀሀ ᘀ᐀ကᰀᔀ ᐀ᬀᔀကᴀጀᘀ
ሀሀ ሀሀ ᴀᬀᰀကᬀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᔀༀᬀ ᴀᰀကᔀᔀ
ጀကᄀ ᰀ᐀ᔀကᬀᔀᰀ ሀሀ ᐀ကᬀᬀༀ ᴀᴀᴀကᄀᬀᔀ ጀ᐀ᰀကᔀༀ ሀሀ ሀሀ ጀᴀᔀကᄀᬀ᐀ ጀᴀጀကᄀ᐀ ᰀကༀༀᘀ ᔀༀကᴀᔀ ကጀༀᔀကༀༀ
ሀሀ ሀሀ ሀሀ ᘀကᴀ᐀ ᰀᘀᬀကᘀጀᔀ ᰀᔀကༀ᐀ ሀሀ ሀሀ ᴀᄀက᐀ᬀ᐀ ᴀༀကጀᄀጀ ༀကᔀᔀ ጀ᐀ကᴀ᐀ᴀကᬀ᐀ ᴀᴀကᘀᘀༀက᐀ༀᄀ
ᔀက᐀ᬀᴀ ጀᰀကᔀᰀᴀ ሀሀ ᰀက᐀ᄀᬀ ကጀጀༀ ༀက᐀ᄀ ሀሀ ሀሀ ᄀကᄀᬀᬀ ᰀကᔀᰀᰀ ᄀကᬀᴀༀ ᰀᰀကༀᬀᰀ ᴀༀᔀကᴀᘀጀ
ༀༀကᴀᔀᘀ ᐀ᬀကᄀᬀጀ ሀሀ ጀጀᴀကᬀᬀᰀ ᰀ᐀ကᄀᬀༀ ᰀༀကᰀᰀༀ ᘀက᐀ᬀༀ ጀ᐀ᄀကᔀᰀ ᴀᰀကᄀᰀ ᴀᴀကᄀᴀᴀ ᰀᬀကᴀጀᘀ ᄀᴀༀကᴀ᐀ ጀကᘀᘀᬀကᴀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကጀᰀᘀ ጀᬀကጀᰀᘀ
ሀሀ ሀሀ ጀက᐀ᴀᘀကᰀᰀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကༀᬀ ᴀကᬀᄀကᘀᰀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကᘀᘀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကጀᄀᘀကᘀᴀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကༀᔀༀ ᰀကᔀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀༀကᘀ᐀ᘀ ጀᴀᰀကༀᴀጀ
ᔀᄀᬀကༀ᐀ ጀကᬀᄀᄀကጀᴀᔀ ሀሀ ᘀᴀᘀကᴀᰀᴀ ༀᘀကᬀ᐀᐀ ༀᔀᴀကᰀༀᴀ ᔀ᐀ጀကᰀᬀጀ ༀᴀᔀကᴀᬀᬀ ᰀᘀᬀကᔀᰀ ᰀက᐀ᬀༀ ᄀᴀ᐀ကༀᴀ ᄀကጀᬀᘀကᴀᄀ ᴀᬀက᐀ༀༀက᐀᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀက᐀ᄀᔀ
ᴀጀကༀༀᴀ ጀᰀᔀက᐀ᄀᔀ ሀሀ ༀᴀကༀᴀ᐀ ᰀကጀ᐀ᴀ ༀᔀကᬀᴀᴀ ጀᴀကᬀᔀༀ ሀሀ ᰀᔀကᘀጀ ᰀကᄀጀᄀ ᰀᰀကᰀᘀᬀ ᄀᬀᴀကᰀ᐀ᴀ ጀက᐀ᬀᘀကᔀᬀᄀ
ᘀကጀᴀᴀ ᄀက᐀ᘀ ሀሀ ሀሀ ጀက᐀ᔀ᐀ ጀကᔀጀᔀ ᰀကᴀ᐀ᔀ ሀሀ ጀကጀༀᘀ ᐀ᘀᄀ ሀሀ ጀᰀကༀ᐀ᔀ ጀጀᰀကༀᴀ
ᴀጀကᄀᘀጀ ᰀᬀက᐀᐀ᬀ ሀሀ ጀጀကጀᔀᔀ ጀᬀက᐀ᬀᄀ ᐀ကᴀጀጀ ሀሀ ሀሀ ကᔀᄀᘀ ༀကᔀᄀᬀ ᘀကᄀ᐀ᘀ ጀᬀᄀကᰀᄀᬀ ᔀᴀᄀကᴀᘀᰀ
ጀᴀᬀကጀᰀༀ ᴀጀᘀကᴀᘀ ሀሀ ᴀᰀᄀကᰀᬀᘀ ᐀ကᬀ᐀ᬀ ᘀᄀကᰀᬀ ጀᬀᘀက᐀ᘀᰀ ጀᴀᔀကᬀᬀ ༀကᴀᰀᬀ ༀᰀကᔀ᐀᐀ ᔀᰀကᰀᬀᄀ ᘀጀᬀကᄀᴀ᐀ ᄀကᬀᰀကༀᘀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᬀᴀ᐀ ᰀᰀကༀᘀ
ጀᬀကༀᔀ ᴀᔀကᘀༀᴀ ሀሀ ጀᄀကጀᰀᴀ ጀᴀကᴀᬀጀ ጀᬀကༀ᐀ᴀ ጀကጀᴀᬀ ሀሀ ᔀက᐀ᰀ᐀ ကᔀᄀ᐀ ᔀကᴀᬀᰀ ᰀကᴀᔀᰀ ᄀᬀༀကᬀᔀᄀ
ᄀᄀᴀကᄀᔀ ᰀᄀᰀကᔀ᐀ ሀሀ ጀᄀကᴀጀᘀ ጀༀᘀကᘀᴀᔀ ጀᄀᄀကᴀᴀ᐀ ༀༀကጀ᐀ᔀ ሀሀ ጀᬀༀကༀ᐀ጀ ᘀ᐀ကᬀ᐀ ሀሀ ᐀ጀༀကᔀᴀༀ ကጀᔀᰀကༀᰀ
ጀᔀကᴀ᐀ᔀ ሀሀ ሀሀ ጀጀကᰀᬀᄀ ጀᴀᄀကጀᴀᬀ ጀጀᴀကᴀᬀ ሀሀ ᴀ᐀ကᘀᬀᬀ ༀༀကᘀᘀᴀ ᔀᬀကᴀༀ᐀ ᰀᘀကᰀᄀᰀ ጀကༀᴀᔀကༀᄀᴀ ༀကༀᔀᔀကༀጀ
ጀᰀༀကᬀጀᬀ ጀᰀ᐀ကༀጀᘀ ሀሀ ᴀကᄀᰀᴀ ጀကᘀ᐀ᄀ ༀༀကᘀᄀ᐀ ሀሀ ሀሀ ᄀጀကᬀᘀༀ ᰀᄀကᘀᘀༀ ጀᬀကༀ᐀ᰀ ༀᔀ᐀ကᰀᔀᔀ ᰀကᰀᄀༀကᄀᘀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀကᴀᬀ ᄀༀကጀᔀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᄀᔀ᐀ ᰀᘀကጀ᐀ጀ
ጀᘀကᴀᘀ ᰀᰀᬀကᔀጀༀ ሀሀ ጀᘀᬀကༀጀ ᴀༀᔀကᔀᰀጀ ᴀጀကጀ᐀ ጀༀᔀကᬀ᐀ ሀሀ ጀᄀጀကᔀᄀᔀ ጀᄀᬀကᴀᄀᔀ ጀᔀကᴀጀᴀ ጀကᄀᬀကᔀༀጀ ᔀကᔀᘀᄀကᘀጀༀ
ᴀᄀကᔀༀᴀ ጀကᘀᄀᄀ ሀሀ ᴀᘀကᘀༀᬀ ᘀကᴀᔀᴀ ᔀကᴀᘀༀ ሀሀ ሀሀ ᄀက᐀᐀ༀ ᄀကᴀᴀ᐀ ༀကጀᰀᴀ ጀༀကᄀᬀ ༀጀጀကጀᰀ
ᴀༀᔀကᘀᰀᴀ ጀᄀက᐀ᬀᴀ ሀሀ ጀༀༀကᴀᴀ ᔀጀက᐀ᰀ ᰀကᄀ᐀ ሀሀ ጀༀᰀကᴀᬀᬀ ᄀᔀကᰀༀ ᄀᬀကᰀ᐀ᘀ ᄀᬀကༀ᐀ጀ ጀጀကᄀᔀ ᄀကᄀᰀᰀကᴀᔀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᄀᬀᴀ ጀༀကጀ ሀሀ ሀሀ ᐀က᐀ᄀᔀ ጀᬀကᄀᴀ ጀᬀကᬀ᐀ ᰀ᐀ᄀကᰀᄀᰀ ጀကᬀᰀᘀက᐀ᬀᘀ
ጀᬀကᔀᔀ ሀሀ ሀሀ ᴀༀကጀᄀ ᄀᴀကᬀᬀ ᄀᬀကጀ᐀ጀ ሀሀ ሀሀ ጀ᐀က᐀ᄀᰀ ᴀᄀကༀᰀ ᰀᰀကᘀᄀᰀ ᰀᘀကༀᴀᬀ ᐀ༀကᔀ᐀ᰀ
ሀሀ ሀሀ ᐀ᬀကᄀ᐀ༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀᘀကᔀༀᬀ ᘀᄀᄀကᴀᄀༀ
ᔀༀကᄀᰀᰀ ᰀᴀༀကᄀᰀ ሀሀ ᴀကᔀᴀ ጀᔀ᐀ကᰀ᐀ᄀ ጀༀ᐀ကᘀᬀᰀ ሀሀ ሀሀ ጀᬀༀကༀᔀᔀ ᐀᐀ကᰀᰀᰀ ጀᴀᄀကༀᔀᄀ ᔀጀༀက᐀᐀ ༀကᔀༀༀကᄀᘀᰀ
ጀ᐀က᐀ༀ ᘀᰀကᴀᴀᬀ ሀሀ ጀ᐀ကᘀᰀᔀ ᰀᔀကᔀᰀᔀ ᰀᴀကᔀᘀጀ ᔀᔀကᄀᘀᄀ ሀሀ ᴀᄀကༀጀᴀ ᴀᬀကᔀ᐀ᴀ ᴀ᐀က᐀ ᰀᰀༀက᐀ጀᔀ ጀကༀᔀᔀကᰀᴀᴀ
ጀကᔀༀᴀ ጀᬀᰀကༀᘀ ሀሀ ᰀᰀကᰀ᐀ᄀ ༀᬀကᴀᘀᔀ ᄀᰀကᴀ᐀ᬀ ᄀᬀကᬀᄀ ሀሀ ᰀᴀကᄀᘀༀ ᴀᔀကᘀጀᴀ ᰀᔀကᴀᔀᴀ ᴀᄀᬀက᐀ᄀ ጀကᔀᴀᴀကጀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᄀᄀ ကጀༀ ሀሀ ሀሀ ᰀကᘀᄀ᐀ ༀကጀᄀᬀ ሀሀ ጀༀༀကᔀᰀᘀ ᴀကᔀᬀᔀကᘀᄀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᰀᄀᰀကᬀᘀ
ጀጀᘀကᰀᰀ᐀ ጀᰀက᐀ᰀ ሀሀ ጀᄀကᄀ᐀᐀ ᔀༀကༀᰀ᐀ ᰀကᰀᄀᄀ ጀጀᬀကጀༀ᐀ ᐀ᰀကᴀᬀᬀ ᄀᴀကᄀᬀᰀ ᄀᬀက᐀᐀ᄀ ༀᄀကᬀ ᰀᔀက᐀ᬀᄀ ᴀကᘀ᐀ᴀကᄀᴀ
ᴀᰀက᐀ᄀᔀ ᴀကᰀᴀ ሀሀ ጀᬀᬀကༀጀ ᴀጀကጀༀᬀ ጀ᐀ကᄀᴀ ሀሀ ሀሀ ጀᰀကᬀᬀ ጀᴀကᰀᄀᘀ ጀᔀကጀᔀᔀ ᴀᴀ᐀ကᔀᘀᬀ ᐀ᔀᰀကᄀᴀༀ
ጀᬀᘀကᔀᬀ ᔀༀကༀᬀ ሀሀ ጀᴀᴀကጀᰀᰀ ༀᔀကᰀᔀᘀ ᄀ᐀ကᔀᔀᘀ ጀጀᬀကᴀᄀጀ ༀᬀကᬀᬀᬀ ᰀᰀကᘀ᐀ ᰀᴀကᔀᄀጀ ᄀᴀကᴀᔀᬀ ᰀༀጀကᔀᘀ ᴀကᬀᔀᘀကᬀጀᔀ
ጀጀᘀကጀᰀ᐀ ᔀᴀကᘀጀᬀ ሀሀ ᄀᄀကጀᄀ᐀ ᄀጀကᔀᰀༀ ᰀ᐀ကᘀጀᄀ ᘀᔀကᄀᴀ ༀᬀကᬀᬀᬀ ᴀကᰀጀᰀ ᴀᄀကጀༀ ᴀ᐀ကᄀ᐀ༀ ᰀᘀᴀကᰀᄀ ጀကᘀༀᰀကᄀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀᔀကᰀༀጀ ᄀ᐀ကጀ᐀ᰀ ሀሀ ሀሀ ᴀကᴀᘀༀ ᰀᬀက᐀ༀጀ ጀጀᰀကᬀጀༀ ᰀက᐀ᴀᄀကᄀ᐀ᬀ ᔀကༀༀༀကༀᰀᰀ
6666 California State Auditor Report 2003-107 California State Auditor Report 2003-107 6677
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
ᜀЀ᠀ഀԀ&ᨀഀ̀܀ഀ.̀($ ༀကᘀᄀᬀ ሀሀ ሀሀ ሀሀ ጀᄀကᰀ᐀ ጀጀᴀကᬀጀᬀ ᔀ᐀ᔀကᰀᰀᘀ ጀᰀᰀကᘀ ጀကጀ᐀ᬀကༀༀ ሀሀ
ᜀ᠀ఀԀ!ഀఀ̀0Ԁࠀऀ'Ԁ!ഀ̀ഀ( ԀഀఀԀ! $!ఀԀ!%Ѐ$܀܀᠀ ᄀༀ ሀሀ ሀሀ ሀሀ ጀᰀက᐀᐀ᰀ ᰀᔀကᴀᴀༀ ሀሀ ሀሀ ሀሀ ሀሀ
ᜀഀఀ̀܀Ѐ$ᨀഀ̀Ȁ̀Ԁऀ ጀ᐀ကᰀጀᔀ ሀሀ ሀሀ ༀကᰀᘀᰀကᬀༀ ጀက᐀ᔀᴀကᘀᰀጀ ጀကᰀᄀᔀကༀༀᰀ ᴀက᐀က᐀ᄀጀ ሀሀ ᰀ᐀ༀက᐀ᘀ ᴀ᐀ကᴀ᐀ጀ
)!Ԁഀఀ3܀܀ऀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကༀᔀᬀ ሀሀ ሀሀ ጀကᘀᔀကᰀᄀᄀ ᰀᔀༀက᐀ༀ ᰀᴀᘀကᔀᴀጀ ᰀᘀကᰀᘀጀ ሀሀ ሀሀ ጀༀༀကༀᴀᴀ
)ἀ!܀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကጀᬀ᐀ ሀሀ ሀሀ ᄀကᴀᬀᬀ ᄀༀကᰀጀༀ ᰀᰀကጀጀᬀ ጀༀᬀကᴀᬀጀ ሀሀ ሀሀ ᘀᔀက᐀ᘀᔀ
ഀἀ܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀ᐀ ሀሀ ሀሀ ጀༀက᐀ᘀᄀ ጀကༀᔀᬀ ሀሀ ᘀက᐀ༀༀ ሀሀ ሀሀ ሀሀ
܀ഀఀ! ܀&ఀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀကᬀᄀᘀ ሀሀ
܀ഀఀ! ܀&ఀ%ࠀ'#ᜀ ᬀ ᰀကᔀᔀᔀကༀጀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᔀᴀጀကᰀༀᄀ ሀሀ ሀሀ
ࠀ(᠀Ԁ#Ԁ+4܀ഀఀԀ&&܀!̀%Ѐ$܀܀᠀ ༀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
.܀ᤀԀ%ᤀ!ఀ?̀ऀ&܀Ȁ?ഀ̀($ఀ&Ԁഀ ᰀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᬀကᘀᄀᄀ ሀሀ ሀሀ ሀሀ
/܀$ഀ%3Ԁఀఀᨀഀ̀Ȁ̀Ԁऀ ጀကᔀ᐀ᔀ ሀሀ ሀሀ ᄀᴀᰀကༀᔀ ᴀᬀᔀကᴀ᐀ᴀ ᴀᄀᄀကᬀᄀ ᴀᄀ᐀ကᘀᰀᄀ ሀሀ ሀሀ ᴀᬀᘀက᐀ᴀ
?ഀ̀($ఀ&Ԁഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᘀༀ ሀሀ ሀሀ ጀༀༀကᄀᬀᬀ ᰀ᐀ကጀༀᘀ ᴀᰀကᬀᔀ ᄀༀကጀᄀᴀ ሀሀ ሀሀ ᔀᰀကᴀጀༀ
'ȀἀԀఀఀԀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကᰀༀᔀ ሀሀ ሀሀ ጀကᴀᬀ᐀ကᄀༀ ሀሀ ጀᰀᔀကᰀༀ᐀ ᄀᘀကᴀ ሀሀ ሀሀ ሀሀ
'Ԁ!ഀԀ!ሀ ԀഀఀԀ!Ԁऀ%Ѐ$܀܀᠀ ጀᴀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀က᐀ᄀᴀ ሀሀ ሀሀ ሀሀ
'̀ḀԀ!ఀἀᨀഀ̀܀ഀ.̀($ ᄀကᬀᔀᘀ ሀሀ ሀሀ ሀሀ ᬀက᐀ᰀᄀ ጀᰀᔀက᐀ᄀ᐀ ༀༀᰀကᴀᴀᴀ ሀሀ ᬀᴀကༀᔀ᐀ ጀᘀᔀကᬀᴀᴀ
4ഀ7ഀ̀ఀ $!ఀԀ!4̀ऀऀ᠀Ԁ%Ѐ$܀܀᠀ ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကༀᰀᄀ ሀሀ ሀሀ ሀሀ
4!ఀ̀ഀԀ7ᨀഀ̀Ȁ̀Ԁऀ ༀကᰀᬀ ሀሀ ሀሀ ጀကᬀጀᴀကᰀᴀᬀ ᴀጀ᐀ကᴀᴀᘀ ᰀጀᔀကᔀༀᄀ ᔀᴀᰀကᴀᬀ ሀሀ ᴀကᔀᴀᬀကༀᄀᴀ ᴀᬀကᴀༀ
4܀!(ࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᘀᄀᘀ ሀሀ ሀሀ ᘀကᄀ ጀᴀကᔀ᐀ ༀᘀက᐀ༀᰀ ᴀᬀကༀᔀᔀ ሀሀ ሀሀ ᄀ᐀ကᄀጀᬀ
4ఀ=-̀Ḁ᠀܀ᨀഀ̀Ȁ̀Ԁऀ ᰀᔀကጀᬀᰀ ጀ᐀ကကᘀༀᔀ ᐀᐀᐀က᐀᐀ༀ ᘀကༀᬀጀကᔀጀᴀ ᰀကጀༀᰀကᰀᰀጀ ᴀကᔀᴀᴀကጀ᐀ ༀကጀጀᔀကᔀᬀ᐀ ᄀကༀ᐀ကༀᄀༀ ᄀကᘀༀᰀကᄀᬀᄀ ᴀကᴀ᐀ကጀᬀ᐀
Ā+᠀Ԁἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကᬀᬀᄀ ሀሀ ᴀᄀကᰀᘀ ጀကༀᄀ᐀ကༀᬀ ᰀༀᔀက᐀᐀ༀ ᴀᬀጀကᬀᴀᘀ ༀᄀᴀကጀᰀᄀ ሀሀ ሀሀ ጀᴀᬀကጀᘀᴀ
Ā!̀ഀऀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᰀᔀᘀ ሀሀ ሀሀ ᘀᄀᘀက᐀ᴀᘀ ሀሀ ᄀᴀကᄀᄀ ᰀᴀༀက᐀ᰀᄀ ሀሀ ሀሀ ሀሀ
#̀ఀఀ&Ḁ!(ᨀഀ̀Ȁ̀Ԁऀ ᐀ကᘀᬀᄀ ሀሀ ጀကᴀᴀᰀကጀᴀᘀ ᴀကᄀༀကༀᰀᴀ ᴀကᬀᬀᄀကᔀᬀጀ ጀကᔀᘀᬀကᴀᘀ ጀကᰀᰀጀကᰀༀᘀ ሀሀ ᴀကᬀᘀᰀကᬀᴀᴀ ᔀᔀༀကᄀᰀ᐀
%ഀ1ᤀ܀ഀ,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᴀᬀကᰀᴀᰀ ᄀጀጀကᘀ᐀ጀ ሀሀ ༀကᄀༀᬀကༀᄀᄀ ጀༀကጀᄀᔀ ᰀᰀကᔀᰀᔀ ᴀကᘀᴀᔀကᬀᄀ ሀሀ ጀ᐀ကᔀᔀጀ ༀᘀጀကᰀᘀ
:᠀ഀఀ !ԀԀ+ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကᴀᬀ ሀሀ ሀሀ ጀကᴀጀကༀᬀ ᐀ጀကༀᄀༀ ጀጀᰀကጀᘀ᐀ ᄀᄀᴀကጀ᐀ᴀ ሀሀ ሀሀ ሀሀ
:Ԁ&ఀ ܀ഀఀ! ܀&ఀᨀഀ̀Ȁ̀Ԁऀ ᰀᰀကᰀ᐀᐀ ጀ᐀ကᘀᔀကጀᄀ ᴀကᰀကጀᴀ ᐀ကༀ᐀ᬀကᄀᬀᬀ ༀကᘀကᄀᰀ ᔀကᘀጀᄀကᰀༀᰀ ᄀကༀᄀᘀက᐀ᘀጀ ᄀကᰀጀᄀကᰀᬀᔀ ᴀကᄀᬀᔀက᐀ᄀ᐀ ጀကᘀᔀᄀက᐀ᰀༀ
#ᄀԀ)Ȁᤀ̀ᄀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᰀ᐀ᰀ ሀሀ ጀᬀༀကᬀ᐀᐀ ሀሀ ሀሀ ጀ᐀ကᄀᴀᴀ ᐀က᐀ጀ ሀሀ ሀሀ ሀሀ
&ఀ᠀Ԁ1܀Ѐ+%Ѐ$܀܀᠀ ᰀᄀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
-Ԁ᠀6܀!ఀԀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ
-Ԁ᠀6܀!ఀԀ ܀ഀఀἀᨀഀ̀Ȁ̀Ԁऀ ᰀက᐀ᄀ᐀ ᘀ᐀ကᘀᘀጀ ᄀᘀကᘀᔀ ጀကᬀᔀᰀကༀ᐀ᴀ ጀကᬀᘀጀက᐀᐀ༀ ጀကᰀᄀᘀက᐀ᴀ ༀᰀༀကᬀጀ ᐀ကᘀᘀ ᄀༀကᔀༀༀ ᘀᔀကᄀᰀ
ഀԀ#ȀᤀЀȀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᘀᘀ ᄀᴀᰀကጀᰀᔀ ጀက᐀ᄀༀကᘀᬀ ሀሀ ᴀᬀᘀကᬀᰀ ᰀᬀᔀကᘀጀ ጀጀᄀကᰀᬀ ᰀᘀကᘀጀᘀ ሀሀ ᄀᰀᰀကᬀᔀᴀ
)᠀Ѐ+Ā+4̀ഀԀᨀഀ̀Ȁ̀Ԁऀ ጀက᐀ᘀᬀ ሀሀ ሀሀ ᄀᄀᄀကᬀᬀᬀ ጀༀᴀက᐀ጀᔀ ᰀᔀጀကጀᬀ ᴀᔀကᔀᬀᔀ ᴀ᐀ကᔀᴀ ጀ᐀ကᔀᔀጀ ༀᰀကᴀᔀ᐀
)Ѐ+ԀἀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀက᐀ᄀᘀ ሀሀ ሀሀ ጀကᄀᄀᴀကጀጀᴀ ᐀ကᬀᰀ ጀᄀကᔀ᐀ᴀ ༀᄀ᐀ကༀᘀጀ ሀሀ ሀሀ ༀᰀ᐀ကᰀᬀᄀ
ᤀ̀ഀ܀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᔀ ሀሀ ሀሀ ᴀᬀᔀကᔀ᐀ᴀ ጀကᴀᘀ ᔀᴀကᴀༀ ᘀᰀကጀᬀᴀ ሀሀ ሀሀ ጀᘀ᐀ကᔀༀᘀ
Ԁഀఀ!᠀%̀Ԁ!!1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀကᬀᬀᬀ ሀሀ
$!ఀԀ! ܀ᤀᤀഀ̀ఀἀ%Ѐ$܀܀᠀ഀऀࠀ<ఀԀഀऀԀऀ-ἀ ᴀᰀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
#!܀(!ᤀ
ࠀ᠀-܀!ऀ܀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᐀ကᴀᬀᴀကጀ᐀ጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᴀᔀ᐀ကᄀᘀᬀ ሀሀ ሀሀ
ࠀ᠀-܀!ऀ܀ᨀഀ̀܀ഀ.̀($ ကᔀᘀᬀ ሀሀ ሀሀ ሀሀ ጀᴀကᬀᴀᔀ ᰀᄀༀကᄀᄀ ᐀ጀᔀက᐀ᴀጀ ጀᘀᰀကጀጀༀ ᴀᘀ᐀ကༀᘀጀ ᘀༀጀကᔀᬀᰀ
8܀᠀ऀĀ+ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀጀᘀ ሀሀ ሀሀ ᴀጀᰀကጀᴀᬀ ᐀ᴀကጀᴀᄀ ጀᬀ᐀ကᬀༀ ᘀ᐀ကᄀᔀᴀ ሀሀ ሀሀ ᰀᴀ᐀ကᘀ᐀ጀ
8܀᠀ऀ9!̀᠀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀ ሀሀ ሀሀ ጀᘀ᐀ကጀᄀᄀ ᰀᴀကᘀᬀᘀ ᴀᰀကༀᘀጀ ᘀက᐀ᔀༀ ሀሀ ሀሀ ᴀᴀᬀကᰀᄀᬀ
"ഀऀ̀ഀ-̀((̀ഀ(&ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᄀ ሀሀ ሀሀ ጀᴀကᄀᰀᴀ ᴀကጀ ሀሀ ༀက᐀ᴀጀ ሀሀ ሀሀ ሀሀ
'+Ԁ9$܀Ԁᨀഀ̀Ȁ̀Ԁऀ ༀကጀᄀༀ ጀᘀༀကᘀᰀᘀ ሀሀ ጀကᰀᔀᘀကጀᔀ ᘀ᐀ကᄀᴀᴀ ᘀᘀ᐀ကᬀༀᔀ ᔀᴀᴀကༀጀ ሀሀ ᰀༀကጀᄀᘀ ᘀᰀༀကᄀᔀᴀ
'ఀ!܀ḀԀ ጀ᐀ጀ ሀሀ ሀሀ ᄀᔀက᐀ༀᴀ ጀကጀ᐀ༀ ጀᬀကጀጀ ᴀᄀက᐀ᰀ ሀሀ ሀሀ ᰀᬀကጀᴀ
'Ԁ!ഀ̀ഀ(:̀ఀ$ᜀ#!*܀&Ԁ ༀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကᬀᬀ ሀሀ ሀሀ ሀሀ
4܀ఀ$Ԁ!'܀ऀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကༀᔀ ሀሀ ሀሀ ༀᰀကༀᘀ ጀጀကᄀༀᄀ ᴀᴀጀကᄀ ᴀᬀᔀကༀጀᬀ ሀሀ ሀሀ ᄀᄀကᰀᬀᴀ
#̀܀ഀԀԀ!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀ᐀ᴀ ሀሀ ሀሀ ጀᔀጀကᰀᘀᄀ ༀᰀကᘀጀༀ ጀᴀᰀကᔀᴀᬀ ᘀကᘀᰀ ሀሀ ሀሀ ᴀༀጀကᬀᄀᬀ
#᠀ЀԀ!0̀᠀᠀Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᴀᔀ ሀሀ ሀሀ ༀᴀᬀကᰀᘀ ጀᄀᰀကᔀᄀᔀ ᰀᴀᬀကᘀᬀᘀ ጀᔀက᐀ᄀ ሀሀ ሀሀ ᴀ᐀ᄀကᴀᄀ᐀
#܀᠀᠀܀Ѐ+#̀ഀԀ&ࠀ᠀ԀᤀԀഀఀ!ἀ ᘀᔀ᐀ ሀሀ ሀሀ ᰀᴀᴀကᰀᄀᄀ ጀᴀᔀကᰀᘀᬀ ጀᔀༀကༀᬀ᐀ ጀᰀጀကༀ᐀ᰀ ሀሀ ሀሀ ᴀᘀကᄀ᐀ᰀ
1Ԁ&ЀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကᴀᬀᰀ ሀሀ ሀሀ ጀကᴀጀ᐀ကᴀᴀᄀ ጀᴀጀကᰀ᐀ᔀ ጀᘀጀကༀᔀᄀ ᄀᰀᘀကᘀᬀ ሀሀ ሀሀ ᄀᴀༀကᬀᘀᄀ
%̀᠀0Ԁ!2܀!+ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀ ሀሀ ሀሀ ᄀကᄀᄀᬀ ᄀᄀ ሀሀ ᄀༀ ሀሀ ሀሀ ጀကༀጀᬀ
9$܀Ԁሀᜀ᠀*̀ഀԀ%ࠀ'#ᜀ ᬀ ᴀကᘀကᄀ᐀ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᰀༀ᐀ ሀሀ ሀሀ
ḀᤀᄀȀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᰀက᐀ጀ᐀ ᰀ᐀ᬀကᔀᔀᘀ ကጀༀᘀကༀᄀ᐀ ሀሀ ጀᘀᬀကᘀ᐀ᘀ ጀᴀကጀᴀᬀ ༀᴀༀကᄀᬀ᐀ ᄀጀက ሀሀ ᐀ᬀᔀကᄀ᐀ᰀ
ᜀ᠀0̀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᬀጀ ሀሀ ሀሀ ᘀጀက᐀ ᬀကᴀ᐀ᄀ ᘀᄀက᐀᐀ ᴀကༀᘀᔀ ሀሀ ሀሀ ሀሀ
ᜀᤀԀ!̀Ѐഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᄀᄀ ሀሀ ሀሀ ጀༀᔀကጀᔀ ጀጀᬀက᐀ᴀᔀ ᐀ᴀကᔀᴀᴀ ᄀༀကᴀᔀᴀ ሀሀ ሀሀ ᴀᰀጀကༀᬀᄀ
)̀( !ԀԀ+ࠀ᠀ԀᤀԀഀఀ!ἀ ༀༀ ሀሀ ሀሀ ጀༀကᬀ᐀ ᔀကᘀጀ᐀ ጀᘀက᐀ᬀጀ ጀᬀကᴀᬀᔀ ሀሀ ሀሀ ༀᬀကᔀᄀᔀ
)!!Ԁ᠀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀༀ ሀሀ ሀሀ ᄀကጀᔀ ᬀက᐀ༀᴀ ᐀ᔀက᐀ༀᴀ ጀကᴀᬀጀ ሀሀ ሀሀ ᔀᰀက᐀ᘀᬀ
!ఀԀ!8=:܀܀ऀ&܀ഀ#Ḁ᠀̀Ѐ $!ఀԀ!%Ѐ$܀܀᠀ ጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
!ఀ$Ԁ!&ᨀഀ̀Ȁ̀Ԁऀ ጀကᰀᄀᬀ ሀሀ ሀሀ ᴀᘀᬀကᬀᘀ ᰀᄀᄀကᰀᰀ ᄀᄀᰀကༀᘀᘀ ጀᔀᬀကᰀᬀ ሀሀ ጀᄀᬀကༀ᐀ᄀ ሀሀ
ԀഀఀԀ!Ȁ܀!ᜀऀ0ഀЀԀऀ1Ԁ&Ԁ!Ѐ$ഀऀ9ԀЀ$ഀ܀᠀܀(ἀ ᘀᰀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ༀጀကᰀༀ ᴀᔀကༀᰀᄀ ሀሀ ሀሀ ሀሀ
Ԁഀఀ!᠀ᨀഀ̀Ȁ̀Ԁऀ ጀᬀကጀᰀ ሀሀ ᴀጀᔀကᄀ ᴀက᐀᐀᐀ကᄀ ጀကᘀᬀ᐀ကༀᬀᔀ ጀကᴀᰀᔀကᘀ᐀ᄀ ጀကᄀᬀᬀကᘀ᐀ ሀሀ ᄀᰀက᐀ᬀᘀ ጀကᘀᴀᔀကᰀᰀᔀ
᠀ἀ/܀̀ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᴀᬀ ሀሀ ሀሀ ሀሀ ጀကᰀጀᄀ ᔀကᄀᔀᔀ ᰀᬀကༀᄀᘀ ሀሀ ሀሀ ᰀကᴀᔀᄀ
᠀܀0̀&ᨀഀ̀Ȁ̀Ԁऀ ᰀᴀက᐀ጀ ጀᄀကᄀ᐀ᰀက᐀ᬀༀ ᴀကጀጀᬀကᄀᔀᘀ ᔀကᔀༀጀကᰀༀᴀ ᰀကᬀᔀጀကᘀༀᰀ ᰀကᴀᘀ᐀ကጀጀᔀ ᄀကᄀᰀᬀကᄀༀ ᰀကᬀᴀᔀကༀᴀᰀ ᰀကᘀጀᰀကጀᬀ ᴀကᰀᘀጀကᄀᴀ
܀᠀̀ഀ(5.!܀ഀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᰀက᐀ጀᬀ ሀሀ ሀሀ ጀကጀᘀጀက᐀ᴀᘀ ᘀጀကᄀᰀᴀ ጀကᴀᔀᘀက᐀ጀ᐀ ༀᰀᔀကༀༀᰀ ሀሀ ጀༀကᰀᔀᔀ ᄀጀ᐀ကᬀᴀᄀ
܀!ഀԀ!&ఀ܀ഀԀᜀЀऀԀᤀἀ ༀ ሀሀ ሀሀ ሀሀ ጀᘀကᄀༀ᐀ ጀༀကᔀᰀᄀ ጀᄀကᰀ᐀ᄀ ሀሀ ሀሀ ሀሀ
ࠀऀ̀&܀ഀሀ)Ԁఀ$ഀԀ $!ఀԀ!ᜀЀऀԀᤀἀ ༀᘀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᔀကጀᔀༀ ሀሀ ሀሀ ሀሀ
2̀!ԀḀ($ሀ'&-Ԁ᠀ఀ&ᨀഀ̀Ȁ̀Ԁऀ ᴀကᄀᴀᬀ ሀሀ ᰀ᐀ကᔀᰀ ༀᴀကᘀᬀ ᐀ጀᘀကᰀᄀᔀ ᔀᬀᄀက᐀ጀ ᰀᴀကᴀᘀ ሀሀ ᰀༀᘀကᬀᬀ ᰀᄀᴀကጀᴀༀ
2܀3᠀Ԁ!ᨀഀ̀Ȁ̀Ԁऀ ጀက᐀ᘀᘀ ሀሀ ሀሀ ༀᄀကጀᴀᬀ ᄀᘀᬀကᄀ᐀ጀ ᰀᔀᄀကᔀༀ ᴀᔀጀကᬀༀᘀ ሀሀ ሀሀ ᰀᰀᰀကༀጀᄀ
2!Ԁ&ഀ܀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᴀᄀကᰀᴀᴀကጀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᄀ᐀ကᄀᴀᄀ ሀሀ ሀሀ
2!Ԁ&ഀ܀#!Ԁ*ᜀЀऀԀᤀἀ ༀༀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀကᔀᰀᄀ ᔀကༀᄀ ሀሀ ሀሀ ሀሀ
2!Ԁ&ഀ܀1Ā 5# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᬀᬀᬀ ሀሀ
2!Ԁ&ഀ܀ᨀഀ̀Ȁ̀Ԁऀ ᔀᔀကᘀᴀᘀ ᰀကᔀጀᰀကༀༀᬀ ᄀက᐀ᔀᰀကᬀᴀᰀ ᴀᬀကༀᴀᰀကᄀༀ ᴀᴀကᬀༀᄀကᔀᔀᰀ ᴀᘀကᘀᄀᘀကᬀ᐀ᴀ ጀᬀကᰀ᐀ᄀကᔀᬀᄀ ᘀကༀᔀကᄀᘀᴀ ᐀ကᘀ᐀ᔀကᘀᴀᔀ ᄀကᔀᔀကጀᄀᴀ
2!Ԁ&ഀ܀@܀ఀ$Ā**܀!ఀഀ̀ఀ̀Ԁ&ᨀഀ᠀̀ᤀ̀ఀԀऀ ጀᬀ ሀሀ ሀሀ ሀሀ ጀᬀကᘀጀༀ ༀༀကᴀᴀ ጀ᐀ကᬀጀ ሀሀ ሀሀ ሀሀ
8ఀԀ3ἀ $!ఀԀ!ᜀЀऀԀᤀἀ ᴀ᐀ᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᴀကᄀ᐀ᬀ ሀሀ ሀሀ ሀሀ
8܀᠀ऀԀഀ#᠀̀ഀ&ᨀഀ̀Ȁ̀Ԁऀ ጀက᐀ጀ᐀ ሀሀ ሀሀ ༀᔀကᰀጀᴀ ᔀᰀጀကᔀ᐀ༀ ᐀ᄀကᬀᬀ ᴀကᔀ᐀ᘀ ሀሀ ᴀᘀༀကༀᘀጀ ᘀᄀༀကᬀༀᰀ
?Ԁ!ᤀഀᨀഀ̀Ȁ̀Ԁऀ ᰀကᄀጀᔀ ሀሀ ᴀᘀጀကༀᘀᬀ ጀကᬀᬀᔀကᘀᘀᬀ ᘀᴀကጀᬀ ᘀༀᘀကᘀᄀᔀ ᄀༀༀကༀᬀᔀ ሀሀ ጀᄀᄀကጀ ༀጀᬀကༀༀᔀ
?̀ഀ(& ഀἀ܀ഀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᘀကᬀᴀ ጀᴀᘀကᬀᴀ ሀሀ ጀကᘀጀ᐀ကༀጀᴀ ᴀကༀᬀᬀကༀᘀᔀ ᴀကᄀᴀ᐀ကᘀᬀᴀ ጀကጀ᐀ᬀကጀᄀ ሀሀ ᰀကᄀᴀᘀ ᴀကᬀᬀᘀက᐀ጀᴀ
?̀ഀ(&Ḁ!(/܀̀ഀఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᬀጀᘀ ሀሀ ጀᄀᘀကᄀ ᔀጀᴀကጀᔀ ᰀጀ᐀ကᰀᄀᄀ ᄀᴀ᐀ကᄀᴀᰀ ᴀᘀကᔀᴀༀ ሀሀ ሀሀ ᰀᘀᄀကᘀ᐀ༀ
?̀ഀ(&Ḁ!(/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ጀကᬀᰀ ሀሀ ሀሀ ሀሀ ᰀጀကᄀᄀ᐀ ጀᄀᰀကጀᄀጀ ጀᄀᘀကᴀ ሀሀ ༀᔀကጀጀ ᘀᔀက᐀᐀ᄀ
'ఀ܀ഀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᔀᄀᘀ ሀሀ ጀༀᘀကᘀᬀ᐀ ጀᔀ᐀ကᰀᔀ ᴀᰀᬀကᰀᬀༀ ᄀ᐀ᔀကᔀᰀༀ ጀ᐀ᴀကᘀༀ ሀሀ ᴀᘀကༀༀᘀ ሀሀ
4Ԁഀऀ܀ఀᨀഀ̀Ȁ̀Ԁऀ ጀက᐀ༀ ሀሀ ጀᄀᬀကᔀ᐀ᔀ ᔀကᔀᔀ ᘀᰀᘀကጀ᐀ ᘀ᐀᐀ကጀᴀᔀ ᴀᰀက᐀ᴀ ᔀༀကᬀᬀᬀ ጀကༀጀᬀ ᄀᰀጀကᄀ᐀ᘀ
4܀ഀ!܀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀጀ ሀሀ ሀሀ ᔀᰀကᔀᬀᄀ ᘀༀကᰀᘀༀ ጀᬀᰀကༀጀᄀ ᴀ᐀ကᬀ᐀ ሀሀ ሀሀ ሀሀ
ĀഀԀ%ఀԀ*ᨀ* ᬀ ሀሀ ሀሀ ᴀᴀༀကༀༀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
Ā!ഀ(Ԁ ԀഀఀԀ!ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀༀጀ ሀሀ ጀጀᬀက᐀ᴀᬀ ጀᴀက᐀ᘀᄀ ጀᔀༀကᔀᰀᰀ ጀᘀᔀကᔀᰀᘀ ༀᬀကᔀ᐀ ሀሀ ሀሀ ᘀᔀကጀᴀᬀ
#Ѐ̀Ȁ̀Ѐᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀጀᄀ ሀሀ ሀሀ ጀᄀᘀကᴀ᐀ ጀༀ᐀ကᰀᘀ ጀᘀጀက᐀ᘀᰀ ༀᴀကᘀᴀ᐀ ሀሀ ሀሀ ጀᄀ᐀ကᄀᰀᘀ
#!᠀̀Ԁ!ᨀഀ̀Ȁ̀Ԁऀ ᰀကጀᄀᰀ ሀሀ ጀᰀᄀကᄀᘀᴀ ᐀ᄀᘀကᰀᘀᄀ ጀကጀᴀᘀက᐀ᔀ᐀ ጀကᬀ᐀ᄀကᔀᔀᘀ ᄀᰀༀကጀᔀ᐀ ሀሀ ᔀ᐀ကᬀᘀᄀ ጀ᐀ᰀကᄀᴀ
#̀ഀԀ1̀ऀ(Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀᰀ ሀሀ ሀሀ ᄀကጀᔀ ᐀ကༀᴀༀ ༀᘀကᰀጀᔀ ጀᰀက᐀ᰀ᐀ ሀሀ ሀሀ ᐀က᐀
À᠀'+Ԁࠀഀ0̀!܀ഀᤀԀഀఀ᠀ $!ఀԀ! ጀ᐀ༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᔀကༀༀᴀ ሀሀ ሀሀ ሀሀ
1̀&̀ഀ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᄀᰀ ሀሀ ጀጀᴀကᔀጀ ጀᬀကༀᬀ ጀᰀᴀကᄀᄀ᐀ ጀༀᄀကༀᬀ ᰀᘀက᐀ᰀᔀ ሀሀ ሀሀ ጀጀᄀကᰀᄀ
1Ԁഀ̀&&ഀЀԀ $!ఀԀ!%Ѐ$܀܀᠀ ༀ᐀ ሀሀ ሀሀ ሀሀ ᴀᬀကᘀᔀ᐀ ᔀᬀကᬀጀ ᄀᬀကᄀጀᄀ ሀሀ ሀሀ ሀሀ
6688 California State Auditor Report 2003-107 California State Auditor Report 2003-107 6699
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ᰀᰀကᘀᴀ ጀᴀᬀကༀጀᔀ ሀሀ ᐀ༀက᐀ༀᘀ ᴀༀጀကᄀ᐀ༀ ᴀᴀༀကᬀᰀᬀ ሀሀ ሀሀ ጀጀጀကᬀ ጀᄀᄀကᬀᄀ ጀᔀༀကᄀᴀᬀ ጀက᐀ༀᰀကᬀᄀ ༀကᰀༀ᐀က᐀ᴀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကᴀጀጀ ᄀကᄀᴀᘀ
ༀༀᘀကጀᔀጀ ጀကጀᄀᬀကᴀᘀ ሀሀ ᔀༀᰀကᴀᬀ ᘀ᐀ᰀက᐀ᔀ ᘀᰀᰀကᴀጀ᐀ ጀကᄀༀᴀကᬀ ᐀ᰀကༀ᐀ᴀ ༀᄀༀကᘀᔀᴀ ༀᴀᰀကᴀጀᘀ ᴀ᐀ጀက᐀ᄀᰀ ᰀကᘀᴀ᐀ကༀᘀༀ ᴀᰀကᘀᴀᄀကᰀᘀ
ጀᰀကᄀ᐀᐀ ᰀༀကᄀጀༀ ሀሀ ጀᰀᰀကᄀᔀᔀ ጀᘀᬀကༀᔀᔀ ጀᔀᘀကᬀጀ ᴀᰀᴀကᄀༀ ሀሀ ጀᰀༀကᬀᰀᰀ ጀጀᄀကᰀᰀ ᘀ᐀ကጀ ጀကጀጀༀကᬀༀ ကᬀᄀᔀကᴀ᐀
ጀᰀက᐀᐀ ᐀᐀ကᘀᬀ᐀ ሀሀ ጀᘀက᐀᐀ ༀᰀကᄀᘀᴀ ᄀᘀကጀᬀᄀ ᘀᰀကᬀᰀጀ ሀሀ ᰀༀက᐀ᴀༀ ᰀᬀကᄀᔀᬀ ᰀကᘀᬀጀ ጀ᐀ጀကᔀᰀ᐀ ጀကༀᄀༀကጀጀᰀ
ᄀကᘀᬀༀ ကᘀᘀༀ ሀሀ ᴀက᐀᐀ᄀ ᰀက᐀ᘀ ᰀကᬀ᐀ᘀ ကᄀ᐀ᴀ ሀሀ ᴀကᴀᘀᰀ ጀက᐀ᄀᬀ ᴀကᄀᄀጀ ᄀᬀကጀᬀ ጀᬀጀကᔀༀ
ሀሀ ሀሀ ᘀက᐀ကᰀᔀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᴀᄀကᰀᰀༀ ᐀ကጀጀᰀကᔀༀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀကᘀᴀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀༀကༀᰀက᐀ᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀကጀᘀᘀ ጀᘀကጀᘀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᔀ ሀሀ ጀጀ᐀ကጀༀ ጀ᐀ᔀကጀᴀ
ᘀᰀကᴀᬀᴀ ጀᰀᔀကᰀᰀ᐀ ሀሀ ᐀ᄀကᰀᘀ ᐀ༀကᬀ᐀ᰀ ᘀᄀကᬀᔀ ሀሀ ሀሀ ༀༀကᴀༀ᐀ ༀᴀကᄀᬀ ༀကᄀༀ ᄀጀᔀကᴀጀᔀ ᴀကᄀᬀ᐀ကᰀᬀ
ጀᬀကጀᔀᔀ ᰀကᘀᔀༀ ሀሀ ጀᘀကༀᘀ ጀᔀကᰀༀ ጀᄀက᐀ᬀᄀ ሀሀ ሀሀ ጀጀကጀᄀᘀ ᐀ကᄀጀ ጀကᰀᴀ᐀ ᐀ᴀက᐀ᄀጀ ༀᰀကᘀᰀ᐀
ጀᬀကᰀᔀᔀ ᴀ᐀᐀ကᄀ᐀ᘀ ሀሀ ᔀᬀကༀᰀᘀ ጀᔀጀကᬀᬀ ጀᄀကᔀᘀᴀ ᴀᘀༀကᔀༀᰀ ሀሀ ጀጀᴀကᘀ᐀ ᐀ༀကᔀ᐀ ጀᴀጀကᬀༀጀ ᄀ᐀ጀကᄀༀᬀ ᰀကᴀጀကጀᴀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᰀကᴀ ᰀကༀᘀ
ᰀᔀကༀᴀ ᴀᘀᬀကᬀᄀ᐀ ሀሀ ጀጀက᐀ጀ ጀကᄀᬀᄀ ጀᴀကᬀᄀ ᴀᴀᄀကᄀ᐀ᄀ ሀሀ ᘀᬀကᄀጀ ᐀᐀ကᔀ᐀ᴀ ᘀᬀကᄀᬀༀ ጀကᬀᄀᔀကᄀᘀᬀ ᰀကᘀᰀᔀကᬀᴀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀကጀᰀᬀ ᴀᰀကᄀ
᐀ကᘀᄀ ᰀጀᴀကᴀᘀᔀ ሀሀ ᴀᬀကᬀ᐀ ᴀᬀᴀကᬀᴀ ጀᘀᰀကጀᄀ ሀሀ ሀሀ ጀᴀᰀကᬀༀᄀ ጀጀༀကᴀᴀᘀ ጀᴀᔀကᬀ᐀ᰀ ጀကᰀᄀကᴀ᐀ጀ ᔀက᐀ᘀကᄀᰀ
ᔀကᴀጀጀ ᴀᬀᄀကᔀᔀᄀ ሀሀ ሀሀ ᐀ᴀကᴀ᐀᐀ ᘀᬀကጀᰀᴀ ሀሀ ሀሀ ጀကᴀᘀ ༀᴀကᴀ᐀ጀ ༀᔀကᄀጀ ጀ᐀᐀ကᴀᬀ ጀကᘀᬀༀက᐀᐀
ጀကጀᔀကᴀ᐀ ᴀကᄀጀጀကᔀᴀᔀ ሀሀ ጀကጀጀကᔀᘀ᐀ ጀကᔀᰀᘀကᴀᄀጀ ጀကༀᰀᄀကᰀᬀᘀ ᴀကᰀᘀༀက᐀ᴀᔀ ᴀᬀᬀကᬀᬀᬀ ጀကᬀᄀጀကᰀᔀᰀ ᐀ᔀᴀကᔀༀ ᐀᐀ᴀကᄀᴀ ᐀ကጀༀᬀကᰀᄀ ᔀༀကᬀᬀကᘀᘀᄀ
ᘀጀကᄀᴀᬀ ᰀᄀကᘀ᐀ᬀ ሀሀ ᴀᘀ᐀က᐀ጀ ጀ᐀᐀ကᘀ᐀ᰀ ጀᔀကᬀᬀༀ ᰀᴀ᐀ကᰀᬀ ሀሀ ጀᰀጀကᬀᰀ ጀጀጀကᴀᰀ ጀᴀᄀက᐀᐀ᔀ ༀကᬀ᐀ᬀ ༀကༀᬀ᐀ကጀᴀᘀ
ᔀကᴀጀጀ ᴀጀᄀကᄀᄀༀ ሀሀ ጀᘀက᐀ᘀᴀ ጀጀᘀကᰀᄀ ጀᬀᴀကᴀᰀᔀ ሀሀ ሀሀ ᔀᘀကᴀᰀᄀ ကᄀᬀᴀ ᘀᴀကጀᄀᔀ ᰀᔀༀကጀᴀ ᴀကᴀᘀᬀက᐀ᄀጀ
ᔀጀጀကᄀᰀᰀ ጀጀကᄀᘀᰀ ሀሀ ᔀᰀጀက᐀ጀༀ ᄀᰀက᐀᐀ᬀ ᄀᬀᬀက᐀ጀᬀ ሀሀ ጀကᄀᴀༀကᰀ᐀ᴀ ᴀ᐀ကᴀᔀᘀ ᴀᄀༀက᐀ᔀᴀ ᴀᘀᔀကጀᰀᰀ ᴀကጀᬀᘀကᴀༀ᐀ ጀᘀကᘀ᐀ᴀကᴀጀᰀ
ᔀᬀကᘀᄀᄀ ጀကᰀༀကᄀᬀༀ ሀሀ ༀༀက᐀ጀༀ ᐀᐀က᐀ᴀጀ ᘀᘀကᰀᘀᔀ ጀကᔀᔀᴀကᴀༀᬀ ሀሀ ༀ᐀ᰀကᬀጀᬀ ༀༀ᐀ကᬀᘀ ᰀᬀကᄀ᐀ༀ ᄀကᬀᬀᘀကጀༀᰀ ᴀጀကᴀጀᰀက᐀ᘀᔀ
ༀᄀကᘀᔀ᐀ ᴀ᐀ጀက᐀ᔀ ሀሀ ᰀᴀက᐀ༀ᐀ ጀༀ᐀ကᴀ᐀ ጀᰀᘀကጀ᐀ ሀሀ ሀሀ ጀᬀༀကༀ᐀ጀ ᘀ᐀ကᄀᬀ ᐀ᰀကᄀᔀᘀ ༀᰀጀကᰀᴀༀ ᰀကᰀጀကᴀᴀᴀ
ᴀကᔀༀᴀကᰀᄀᬀ ᴀကᴀᬀጀက᐀ᘀጀ ሀሀ ጀကᬀᬀᄀကᘀᄀᰀ ጀကᬀᴀကᬀᰀጀ ጀကᄀᄀᄀကᰀᰀᘀ ᴀༀᔀကᰀᘀᬀ ᴀကጀᬀᔀကጀ᐀ᄀ ᐀ᔀᬀကᬀᄀༀ ᘀ᐀ᰀကᬀ᐀ᔀ ጀကᬀᘀကᄀᔀᰀ ጀᴀကᰀᰀကጀᬀጀ ᘀༀကᔀᴀጀကጀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကᄀᰀᬀ ሀሀ ሀሀ ᔀကᄀᄀᘀ ᘀကᴀᰀ᐀ ሀሀ ᴀᰀကᰀ᐀ ᄀༀᔀကᔀᴀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᰀᬀ ᘀကᰀᬀ
ሀሀ ሀሀ ᐀ᄀကᰀᄀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᔀༀᬀ ጀᰀᰀကᬀ᐀ᘀ
ᰀጀༀကᬀᬀༀ ᰀᰀᬀကᄀᔀᬀ ሀሀ ᰀᔀᴀကᘀᰀᔀ ᴀጀ᐀ကༀ ጀ᐀ᬀက᐀ༀጀ ᄀༀༀကᘀᔀᔀ ሀሀ ጀᴀᄀက᐀ጀᰀ ጀጀက᐀ᴀᰀ ጀᔀᬀကᴀᔀᰀ ጀကᄀᘀᰀကᄀᰀ ᐀ကᰀᴀကᄀༀᴀ
ሀሀ ሀሀ ሀሀ ᄀက᐀ᄀᘀ ᴀᬀᰀကᬀᔀᰀ ጀᴀကጀᘀᰀ ሀሀ ሀሀ ጀༀကᰀༀ ᴀᰀကᘀᘀᴀ ᴀကᰀᄀ᐀ ᘀጀᔀကᴀᘀ ᄀကༀᔀᄀက᐀ᬀ
ᴀᴀကᘀ᐀᐀ ጀᄀᰀကᔀᴀᘀ ጀᘀጀကᬀᘀ ᔀᰀကᘀ᐀ᬀ ᐀ᰀကᄀᘀ ᘀᰀကᘀጀ ሀሀ ሀሀ ༀကༀༀᄀ ༀᰀကᰀᬀ ༀᄀကᬀ ᴀᬀကጀጀᰀ ᰀကᰀᰀጀကᴀᬀ
ጀက᐀ᴀ ᄀᬀᬀကᴀᴀᰀ ሀሀ ᔀ᐀ကᰀᰀ ጀᘀᄀကༀᬀᴀ ጀကᬀᘀᰀ ᴀᬀကᔀᔀ ሀሀ ጀᴀကᰀ ጀᬀᔀကᴀᴀᬀ ጀጀ᐀ကጀ᐀᐀ ༀᴀༀကᬀༀ ᄀကᔀᘀကᘀᔀᴀ
ᴀᰀကጀᄀ᐀ ༀᘀကᔀ᐀ᴀ ሀሀ ᄀᬀကᄀᰀ᐀ ᴀကᰀༀጀ ᴀᄀကᬀᔀᰀ ሀሀ ሀሀ ጀᘀကᰀ᐀ᴀ ጀༀကጀጀ ጀᔀကᔀጀᘀ ጀᄀጀကጀጀᴀ ᐀ᔀ᐀ကᘀጀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᬀက᐀ᘀ᐀ ᘀጀက᐀ᘀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᰀᄀ᐀ ကᰀᄀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᴀᔀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကᄀ᐀ጀက᐀ᄀ
ᰀᘀက᐀ጀᄀ ጀᄀᰀကᄀᔀᴀ ጀကᰀᄀကᬀᔀༀ ᄀᴀᴀကጀᔀᴀ ᴀ᐀ༀကᰀጀༀ ᴀ᐀ကᬀᔀᰀ ᰀᬀကༀᘀᘀ ሀሀ ጀᰀᰀကༀጀᄀ ጀᔀကༀༀᔀ ጀᰀကᰀᬀༀ ᴀကᰀᘀᰀကᘀ᐀ᄀ ᘀကጀᄀᰀက᐀ᬀ
ᔀကᴀጀጀ ጀᬀᰀကᘀᔀༀ ሀሀ ᴀ᐀ကᘀᄀᴀ ᰀ᐀ကᬀᄀ ᰀጀကᔀᔀ ᴀက᐀ᬀᔀ ሀሀ ᴀᰀကༀᴀ ᴀᬀကጀጀᄀ ᴀᬀကᄀᔀᴀ ጀᘀጀကᔀጀጀ ጀကᰀጀᘀကᴀ᐀ༀ
ᔀကᴀጀጀ ᔀᘀကᄀༀ ሀሀ ᰀᘀကᄀᄀᄀ ᰀጀကᰀᔀᘀ ᴀᔀကᰀᴀ ሀሀ ሀሀ ᴀᬀကᔀᬀᘀ ጀᔀကༀᔀᄀ ᴀጀကጀጀ ጀᬀကᬀጀᴀ ᐀ᬀጀကᰀᘀᘀ
ᄀကᘀᬀༀ ᰀကᬀᔀᄀ ሀሀ ᔀကᴀༀᬀ ጀကᰀጀᰀ ጀကༀᬀᔀ ᄀကᬀᘀᄀ ሀሀ ጀကጀᴀༀ ᐀ᬀ ጀကᰀᘀጀ ᴀᬀကᔀༀᔀ ᔀကᴀᴀ
ᴀༀကᰀᄀ ᄀጀကᴀᘀᴀ ᄀᬀጀကᄀᬀᘀ ᰀᘀጀကༀᔀᘀ ᴀༀကᬀᔀጀ ᴀᰀ᐀ကጀᰀ᐀ ጀᘀကༀ᐀ ሀሀ ጀᬀကᔀᔀ᐀ ጀᄀᔀကᰀᔀᬀ ጀ᐀ᬀကᴀ ጀကᰀጀ᐀ကༀༀༀ ᘀကᔀᘀᄀကᰀᬀ
ᄀကᘀᬀༀ ጀ᐀ကጀ ሀሀ ጀᬀကᘀጀༀ ᘀကᄀ᐀᐀ ᔀကᰀᴀᔀ ሀሀ ሀሀ ༀကᔀᴀᰀ ᄀကᘀᰀ ကᔀᔀ ᄀᘀကጀᔀᴀ ᴀᰀጀကᰀᘀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᴀᄀᰀ ሀሀ ጀ᐀ကᄀጀ ᰀᰀကᔀጀᬀ
ᴀༀကᔀᄀᰀ ᴀᬀጀကጀᔀༀ ሀሀ ᐀ༀကᄀༀ ᔀᘀကᔀጀᘀ ᘀကༀᔀᔀ ሀሀ ሀሀ ༀᬀက᐀ጀᬀ ᄀᰀကᴀᬀᰀ ᄀᔀကጀᔀᄀ ᰀᬀༀက᐀ᴀᰀ ᴀကᴀༀကᰀᘀᔀ
ጀᴀကጀጀༀ ᔀጀကༀᰀᘀ ሀሀ ጀༀကᄀጀᰀ ᴀကᘀༀ ᴀᴀကᔀᔀༀ ᄀကᰀᴀ ሀሀ ጀᔀကᴀᰀༀ ጀᄀကᄀᄀ ጀᘀကᄀ᐀ᄀ ጀጀༀကᄀጀ ᐀ᘀᔀကᔀᬀ
ᰀༀကጀᴀᴀ ጀᰀᔀက᐀ᘀᬀ ሀሀ ᴀကᘀᔀᄀ ጀက᐀ᄀༀ ༀᄀကᔀጀ᐀ ጀጀကጀጀᔀ ሀሀ ᄀᬀကᰀༀᘀ ᰀᄀကᴀᰀᘀ ᰀ᐀ကᬀᴀ᐀ ᴀᴀᬀကጀᬀ ᴀကጀᬀᘀကᄀᬀ᐀
ᴀጀကᘀༀ ጀᰀᬀကᴀᔀጀ ሀሀ ᄀᔀကᰀᬀ ᄀကༀጀༀ ᄀጀက᐀ᬀᘀ ᘀᬀက᐀ ሀሀ ᰀጀကᴀጀ ᴀကༀᰀᔀ ᰀᴀက᐀ᔀ ጀᰀጀကༀᄀ ጀကᰀᰀက᐀ᔀᄀ
ጀᴀကᰀᔀᴀ ᴀጀကᔀ ሀሀ ጀጀᰀကᄀጀᬀ ጀᄀကᄀༀᬀ ጀᰀᄀကᔀᴀༀ ᴀᴀༀကᄀᴀᬀ ሀሀ ጀᬀጀကᴀ᐀ጀ ᘀༀကᔀጀ ༀကጀༀ᐀ ᄀᬀ᐀ကᔀᘀ ᰀက᐀ᰀᴀက᐀ᄀ
ᄀကᘀᬀༀ ᰀကᴀᔀᴀ ሀሀ ሀሀ ᔀ᐀ ᄀጀ᐀ ሀሀ ሀሀ ᰀᰀጀ ᴀᔀ᐀ ᘀༀༀ ᴀᬀကᄀᰀᴀ ༀᴀကᴀᴀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကༀᄀᰀကᘀᄀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ᰀༀᴀကᄀᰀᬀ ᄀကᴀᄀ ሀሀ ሀሀ ᄀᬀကᔀ᐀ ᴀကᘀᬀ᐀ ကᘀ᐀ ጀᔀကᘀༀ᐀ကᔀᘀ᐀ ᴀᔀကᴀᰀကᘀᄀᰀ
ጀᔀကᰀᘀ ጀကᴀᘀᘀ ሀሀ ᰀကᰀᘀᔀ ᔀကༀᘀ ᔀကᰀᴀᔀ ሀሀ ሀሀ ༀကༀᔀ ᄀကᘀጀᄀ ጀကᔀᬀᬀ ༀᬀကᘀ ᰀᘀကᄀༀᘀ
ᰀᰀက᐀ጀᬀ ᄀᘀကᬀᴀༀ ሀሀ ጀကᄀᴀᔀ ጀ᐀ကᔀ᐀ᄀ ጀༀကᘀᴀༀ ሀሀ ሀሀ ጀጀက᐀ᄀᴀ ጀᬀကጀᰀᔀ ጀༀကༀᴀጀ ᘀᔀကᘀᬀ ᘀ᐀ကᘀጀ
ᔀကᴀጀጀ ጀᰀကᴀ᐀ᔀ ሀሀ ᴀကༀᬀᘀ ᰀကༀༀ᐀ ᰀကᴀ ሀሀ ሀሀ ᴀကᄀጀༀ ᴀကᬀᰀᔀ ጀကᰀᴀᔀ ᰀጀက᐀ᄀ᐀ ጀᔀᬀကᰀᰀᘀ
ᴀᄀကᘀጀ ጀༀကᔀᴀᴀ ሀሀ ሀሀ ကༀᴀ ༀကༀᘀ ሀሀ ሀሀ ᄀကጀᬀᴀ ᰀကᄀᔀᰀ ༀကᰀᄀ ᘀᄀကᰀᬀༀ ᄀᄀༀကᄀༀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᄀᰀ ᴀᘀကᄀᰀ
ጀጀᄀကᔀ᐀ᄀ ጀጀༀကጀᴀᰀ ሀሀ ጀကᘀༀᬀ ༀကᄀᰀᔀ ༀᔀကༀᴀᄀ ᔀᄀကᔀᔀ ጀጀᬀကᘀᬀᰀ ᰀက᐀ༀᰀ ᰀༀကᄀ ᰀကᘀᰀ ᰀ᐀က᐀ᴀༀ ᴀကᘀᰀᄀကༀༀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀᴀက᐀ᔀᴀ ᄀᬀကᘀᔀጀ
ༀ᐀᐀ကᬀᘀጀ ༀ᐀ᔀကᘀᬀༀ ሀሀ ጀကᬀᬀጀကᰀༀᰀ ᄀጀကᴀ ᄀᰀᬀကᘀᬀᴀ ሀሀ ᰀᴀᬀကጀጀᄀ ᴀᘀ᐀ကᘀᬀ ᴀᔀᬀက᐀ᄀጀ ጀᘀကᄀᰀᴀ ᴀကᘀᄀᄀကᘀༀༀ ጀကᔀᄀကༀༀᬀ
᐀ကᰀᘀ ᴀᰀကᴀᘀᴀ ሀሀ ᐀ကᬀᰀ᐀ ጀᬀကጀༀᄀ ᐀ကᴀጀጀ ሀሀ ሀሀ ᔀကᬀᄀ ༀက᐀ᔀጀ ᔀကᘀᔀጀ ༀᬀကጀᄀ ᴀᘀᰀကጀᘀ
ጀကᴀᄀ᐀ကᄀᘀ ጀကᘀᘀጀကᰀᰀᔀ ሀሀ ᴀကᰀᄀༀကᴀᬀ ጀကༀᰀᔀကᄀᬀᘀ ጀကᰀ᐀ကᔀᰀᰀ ᴀကጀᴀကᬀ᐀ ሀሀ ᐀ጀᔀကጀༀᔀ ᘀༀကᴀᴀᰀ ᐀ᄀༀကᴀጀᔀ ᐀ကᴀᘀᘀကༀᬀ ကᘀᘀༀကᔀᘀᰀ
ᰀጀᴀကᄀༀጀ ᰀᬀကༀༀ ሀሀ ጀᴀက᐀ᔀᬀ ጀ᐀ᬀက᐀ጀᬀ ጀᔀᰀကᔀᄀᄀ ᰀᴀᔀကᄀᬀᴀ ᐀ༀကᴀᬀᬀ ጀጀᔀကༀᘀ ጀᬀᔀကᘀᬀᰀ ጀᬀᄀကᘀ᐀ᄀ ጀကᴀᄀᴀကጀᔀ ᔀကᰀༀༀကᬀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᔀᴀᴀ ᘀༀကᰀᬀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀကᬀ᐀ᬀ ᰀᄀᬀကᴀༀ
ᴀᄀᴀကᴀ ጀᄀༀကᔀᬀ ሀሀ ጀᄀᬀကᄀᰀ ጀᬀᔀကᬀᰀ ᐀ကᔀༀᰀ ሀሀ ጀᔀကᘀᬀᬀ ༀကᬀༀ ᬀကᄀᄀ ᘀጀကᄀᄀ ᔀ᐀ᴀကᰀᴀጀ ༀကༀᔀᴀကༀᄀጀ
ᴀጀༀကᔀጀᘀ ጀᰀༀကᴀጀᴀ ሀሀ ጀ᐀ᄀကᰀ᐀ༀ ᐀᐀ကༀ᐀ༀ ᘀᘀကᴀጀᴀ ሀሀ ༀᬀကᬀᬀᬀ ༀ᐀ကጀ᐀ᰀ ༀༀကጀᬀ ᰀက᐀ᴀ ᄀ᐀ᰀကᄀᰀᬀ ᰀကᄀᬀက᐀᐀
ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀကᄀ᐀᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀကᘀༀጀကༀᰀᘀ
ሀሀ ሀሀ ሀሀ ᘀကᬀᔀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᄀᄀ᐀ ሀሀ ᰀကᘀ᐀ᬀ ᐀ကᔀጀༀ
ሀሀ ሀሀ က᐀ጀᬀကᘀᬀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀᬀကᄀᴀᄀ ᔀကጀༀကᴀᴀᘀ
ጀᬀကᘀጀᘀကᰀᘀ᐀ ༀကᄀᘀጀကᬀᴀᔀ ሀሀ ကጀጀᬀကᄀༀ᐀ ᰀကᬀကᬀᴀᴀ ᰀကᴀᔀကᘀༀᔀ ሀሀ ᄀကጀᔀᬀကᬀᔀ ᴀကᴀᬀᰀကᔀༀ᐀ ᴀကᬀᴀᴀကᘀ ᴀကᴀᴀ᐀ကጀᴀጀ ᴀᘀကᔀༀᰀကༀᘀᬀ ᴀጀༀကᄀᔀༀကᬀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᰀကᘀༀᬀ ጀᴀ᐀ကༀᴀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᴀကᄀ᐀ᬀ
ᴀ᐀ᔀကༀᄀᄀ ጀᔀጀကጀጀᘀ ሀሀ ᰀጀᔀကᄀᔀᰀ ᐀ᄀကጀᬀጀ ᘀᄀကᬀᔀ ሀሀ ጀༀᬀကᬀᬀᬀ ༀကጀᴀ ༀᴀကᴀᄀ ༀကᘀᘀᘀ ᘀ᐀ༀကༀᴀ ༀကᘀᰀༀကᔀ᐀ༀ
ᰀ᐀ༀကᔀᴀᘀ ᴀᄀကᰀᄀᄀ ሀሀ ༀᬀᰀကༀᰀ᐀ ጀༀကᔀᬀༀ ጀༀᬀကᬀᄀᘀ ᄀጀ᐀ကༀༀጀ ሀሀ ᐀᐀ကᴀᬀጀ ᐀ᰀကጀጀ᐀ ሀሀ ጀကጀᔀကᔀᄀ᐀ ᔀကᰀᘀᬀကጀᰀጀ
ᔀ᐀ጀကᘀༀ ༀᰀጀကᴀ᐀᐀ ᰀༀ᐀ကᬀᄀༀ ጀༀကᄀᰀᄀ ᄀᬀᰀကᴀༀᴀ ᰀༀᄀကᄀᰀᘀ ሀሀ ጀᬀᬀကᬀᬀᬀ ᴀᄀጀကᰀ ᴀᴀကᰀᘀༀ ᴀᔀᘀကᴀᬀᄀ ᴀကༀ᐀ༀကጀᰀ ጀᔀကᴀᰀᔀကጀᄀᰀ
ᔀ᐀က᐀ᬀༀ ጀᔀကᴀᔀᘀ ሀሀ ༀጀကᰀᬀጀ ᐀ᔀကᬀጀᔀ ᘀༀကᬀᰀᬀ ሀሀ ሀሀ ကᄀᴀༀ ༀကᰀᘀᔀ ᄀကጀᘀ ᰀᄀᔀကᔀጀ ᰀကᴀᘀᔀကᴀᴀᘀ
ᴀ᐀ကᔀጀ ሀሀ ᴀᴀᔀကᬀᘀᘀ ༀကᴀᴀᬀ ᄀༀကༀ᐀ጀ ᄀጀကᰀᴀᴀ ሀሀ ሀሀ ᴀᬀကༀᬀᄀ ᴀကጀ᐀ᄀ ᰀᬀကᄀᰀᔀ ᰀᔀᄀကᘀጀ ጀကᰀᴀᬀကᴀጀᄀ
᐀ᘀကᬀᬀ ༀ᐀ကᔀ᐀ጀ ሀሀ ᘀᄀကᴀᬀༀ ᰀကᔀᄀᴀ ᰀᴀကጀༀᄀ ጀᬀༀကᬀᴀጀ ጀༀᄀကᬀༀ ᴀጀကᔀᔀጀ ᴀᬀကᴀᬀᰀ ᴀ᐀ကᘀᔀᰀ ᴀጀက᐀ᔀᰀ ᴀကጀ᐀ጀကᄀᘀᘀ
ᰀጀᬀကጀጀᔀ ጀༀጀကᘀ᐀ᄀ ሀሀ ሀሀ ᐀ᰀကᰀᴀᄀ ᘀༀကᰀༀ ሀሀ ᴀ᐀ᴀကᬀ᐀ ༀကᬀᔀ ༀᴀကᴀༀ ሀሀ ༀᰀကᔀ᐀ ༀကᬀᔀᰀကᄀᘀᰀ
ᴀᔀကᔀᘀᄀ ᴀጀကᔀጀᄀ ሀሀ ጀᔀကᬀᬀༀ ᐀က᐀ᴀᴀ ᘀကᘀᰀᄀ ሀሀ ሀሀ ကᔀጀༀ ༀကᔀᬀ᐀ ሀሀ ᄀᔀကᔀጀᔀ ᄀᰀᔀကጀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀᬀကᬀༀᔀ ᄀᬀༀကᬀ᐀
᐀ᘀကᄀᄀᄀ ᄀᬀကᬀ᐀ጀ ሀሀ ሀሀ ጀᔀကᔀᴀጀ ጀༀကᔀᄀᴀ ሀሀ ሀሀ ጀጀက᐀ᄀᴀ ጀᬀကጀༀᬀ ᘀကᘀ᐀ᘀ ጀጀᘀကᬀᬀༀ ጀကᬀᬀကᴀༀᔀ
ༀ᐀ကጀༀᘀ ᄀᰀကᄀᰀᔀ ሀሀ ጀጀကᘀༀ ᴀጀကጀᄀᬀ ጀᔀကༀᬀᬀ ሀሀ ሀሀ ጀᰀကᴀ᐀ᘀ ጀጀကᴀ᐀ ጀᄀကጀᘀ ጀᴀᴀကᴀጀᴀ ጀကᬀᬀကᔀᬀ᐀
ༀᴀༀကᬀᄀᄀ ᴀༀᔀကᬀጀᴀ ᄀᴀက᐀ᰀ ᴀᄀༀကༀᰀᰀ ጀᄀጀကጀༀᬀ ጀᰀጀကጀᴀༀ ᰀᴀᴀကᰀ᐀ ሀሀ ᐀ᬀကᴀᘀ ᘀᴀကༀᰀᔀ ᔀᔀကᄀᰀጀ ጀကጀᬀᬀကᄀༀᬀ ᔀကᬀᰀᬀကᄀᰀᘀ
ᔀကᴀጀጀ ጀᄀကᴀᄀ ሀሀ ᴀ᐀ᄀ ༀကᘀᬀᴀ ༀကጀ᐀ጀ ሀሀ ሀሀ ᰀကᘀᰀᔀ ᰀကᴀᰀ ᄀကᘀᔀᰀ ᰀᔀက᐀ᄀ ᴀᘀᬀကᰀᘀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကༀᄀᬀ ጀጀ᐀ကᬀ᐀ᴀ
ༀᬀက᐀ᘀጀ ᰀကᔀༀᰀ ሀሀ ᔀကᴀༀᬀ ጀᴀကᘀᔀጀ ጀጀကᰀᄀ ሀሀ ሀሀ ᘀက᐀ᰀᴀ ᔀကༀ᐀ᬀ ሀሀ ጀᴀကᄀᘀ ᐀ᴀጀကᘀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᘀᔀᔀ ሀሀ ᴀᰀကᔀᰀᔀ ጀༀ᐀ကༀᬀᘀ
6688 California State Auditor Report 2003-107 California State Auditor Report 2003-107 6699
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
1̀0Ԁ!ऀ᠀Ԁ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀကᘀᔀ ሀሀ ᴀᔀᔀကᔀᔀ ᰀᘀᔀကጀᘀ ༀᴀᰀကᴀᬀᔀ ᴀᔀᰀကᰀᰀༀ ᴀᄀᔀကጀᬀᴀ ሀሀ ᄀᰀကༀᴀጀ ሀሀ
%ഀ(Ԁ!ᜀЀऀԀᤀἀ $!ఀԀ!%Ѐ$܀܀᠀ ᰀጀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀ᐀က᐀ᄀ ሀሀ ሀሀ ሀሀ
%ഀ(Ԁ!.᠀᠀ᤀ!+ $!ఀԀ!%Ѐ$܀܀᠀ ᄀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᴀက᐀ᰀᴀ ሀሀ ሀሀ ሀሀ
%ഀ(Ԁ!ᨀഀ̀Ȁ̀Ԁऀ ᔀကᬀጀᄀ ሀሀ ᘀༀༀက᐀ᘀༀ ᴀကጀᴀကᔀᬀ ጀက᐀ༀᘀကᰀᬀ ጀက᐀ጀကᴀᴀᬀ ᘀጀကᰀጀᘀ ሀሀ ᄀༀᬀကᰀᴀ ጀကᬀᬀᔀကጀᰀ᐀
%Ѐ$܀܀᠀܀Ȁᨀഀ᠀̀ᤀ̀ఀԀऀ'Ԁ!ഀ̀ഀ( ጀༀᰀ ሀሀ ሀሀ ሀሀ ᴀᬀကᔀጀᴀ ᴀကᘀᰀ ᴀᬀကጀᘀ ሀሀ ሀሀ ሀሀ
%Ԁ᠀ᤀᨀഀ̀Ȁ̀Ԁऀ ༀကᔀᄀᴀ ሀሀ ሀሀ ጀကᄀᄀᰀကᘀᘀᘀ ጀကᄀᘀᔀကᘀᘀༀ ጀကༀᰀᄀက᐀᐀ጀ ᔀᘀᴀကᔀᰀᰀ ᰀᄀကᬀጀᴀ ᰀᴀ᐀ကༀጀᔀ ᴀᘀᔀကᬀᘀᄀ
%̀Ԁ!! $!ఀԀ!%Ѐ$܀܀᠀ ᰀༀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᬀᔀᔀ ᄀ᐀ကጀༀᴀ ሀሀ ሀሀ ሀሀ
%̀Ԁ!!ᨀഀ̀Ȁ̀Ԁऀ ᴀကᬀ᐀᐀ ሀሀ ሀሀ ᄀጀᴀက᐀ᴀᬀ ᴀ᐀ᔀကᴀ᐀ᬀ ᴀᘀ᐀ကጀༀ᐀ ᴀᘀᔀကༀᘀᬀ ሀሀ ༀᄀက᐀ጀ᐀ ጀကᬀᴀᄀက᐀ༀᴀ
%܀ఀ$3Ԁ&ఀ9!ഀ&*܀!ఀఀ̀܀ഀᜀ(ԀഀЀἀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᬀༀༀကᘀጀᔀ
%ഀ&Ԁఀ $!ఀԀ!%Ѐ$܀܀᠀ ᰀᴀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᴀကᄀༀᰀ ሀሀ ሀሀ ሀሀ
ᨀഀ̀0Ԁ!&̀ఀἀ.̀($%Ѐ$܀܀᠀က %ᨀ2!Ԁ&ഀ܀ ጀᔀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᔀᰀༀ ሀሀ ሀሀ ሀሀ
,᠀᠀Ԁἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀ᐀ကᔀᴀᬀ ሀሀ
:=ࠀ=)=-Ḁ܀̀& $!ఀԀ!%Ѐ$܀܀᠀ ᴀༀጀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀᰀက᐀ༀༀ ༀༀကᔀༀᄀ ሀሀ ሀሀ ሀሀ
:&$̀ഀ(ఀ܀ഀ ܀᠀܀ഀἀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᄀ᐀ ሀሀ ᴀᰀကᰀᴀᰀ ጀ᐀ᬀကᬀᰀᴀ ጀༀᰀကጀᘀᔀ ᐀ᘀကᴀༀ ༀကᘀ ሀሀ ሀሀ ጀကᬀᘀ
:&$̀ഀ(ఀ܀ഀᨀഀ̀܀ഀ.̀($ ጀကጀᄀᴀ ሀሀ ሀሀ ሀሀ ጀ᐀ጀကᴀༀᔀ ᰀጀༀကᔀᔀᄀ ጀᘀကᰀᔀᘀ ሀሀ ጀᰀᘀကᰀ᐀ᔀ ᰀᴀጀကጀᴀᔀ
:Ԁ&ఀ2!Ԁ&ഀ܀ࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ᄀ᐀ ሀሀ ሀሀ ᰀ᐀ကᬀᄀᘀ ᰀ᐀ကᴀᄀༀ ༀᘀကᔀ᐀ༀ ጀᰀ᐀ကༀᬀ ሀሀ ሀሀ ጀᘀጀက᐀ༀ᐀
:Ԁ&ఀ#!+ $!ఀԀ!ᜀЀऀԀᤀἀ ᔀጀᰀ ሀሀ ሀሀ ᐀ကᴀᄀ ሀሀ ᐀ကᘀᄀᄀ ጀᔀጀကᴀ᐀ጀ ሀሀ ሀሀ ሀሀ
:Ԁ&ఀ#!+ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᔀጀ ሀሀ ᴀༀༀကᬀᰀ ༀကᔀጀᴀ ጀༀጀကᄀ ጀጀᘀကᴀᬀ ᴀᄀကᰀᬀᴀ ሀሀ ሀሀ ጀጀᄀကᴀᴀༀ
:Ԁ&ఀ&̀ऀԀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᴀ᐀ ሀሀ ᴀᬀༀကༀ᐀ ጀᴀᘀကᔀᬀ ጀကༀᴀᴀ ᔀ᐀ကᘀᄀᴀ ᄀᴀကᔀᬀ ሀሀ ሀሀ ᴀᴀༀက᐀ጀༀ
0ԀᄀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᘀༀᔀ ᐀ᬀကᘀጀ ጀက᐀က᐀ᰀᔀ ሀሀ ᘀጀကᘀᴀ ᄀကᰀጀ ጀጀᴀကᄀᔀጀ ጀᴀကᄀᔀᴀ ᴀༀကᬀᬀᬀ ᴀᔀ᐀ကᰀༀ᐀
*ἀ/܀̀ഀఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀᄀ ሀሀ ሀሀ ᄀᰀကༀጀᴀ ጀကᬀᄀᴀ ጀᔀကᔀᔀ᐀ ጀᘀကༀጀᴀ ሀሀ ሀሀ ᴀᄀကༀᔀༀ
8᠀Ԁഀഀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
8᠀Ԁഀഀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᴀကༀᄀᴀကᘀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᔀᬀ᐀ ሀሀ ሀሀ
.ᤀ̀᠀ఀ܀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᴀᔀ ሀሀ ᴀᬀᴀကጀጀ ጀᘀကᔀᴀᬀ ᴀᴀᔀကᔀᄀᄀ ጀᴀ᐀ကᄀᔀༀ ༀᔀကጀᰀᔀ ሀሀ ሀሀ ᴀጀကᘀᘀ
.ᤀ̀᠀ఀ܀ഀᨀഀ̀܀ഀ.̀($ ᰀᰀༀ ሀሀ ጀᬀᴀကᬀᰀᔀ ሀሀ ᄀᴀကᘀᘀᬀ ᰀᔀကᄀᬀᰀ ᄀᄀကጀᰀᰀ ሀሀ ᔀ᐀ကᬀᘀᄀ ᴀᬀကༀᬀᴀ
'+Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ጀᰀጀ ሀሀ ሀሀ ༀༀကᬀༀ ᴀᔀကጀༀᬀ ᴀᰀကᔀᰀᔀ ጀကᘀᬀᰀ ሀሀ ሀሀ ᴀጀကᄀༀᔀ
Ā!᠀ഀऀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᴀကᴀᰀༀ ሀሀ ሀሀ ༀᄀကᄀༀ ༀጀༀကᄀᰀ ༀᬀᴀကᔀ᐀ᴀ ᰀጀༀကༀᔀᘀ ሀሀ ሀሀ ᴀᔀᘀကጀᔀጀ
#᠀7ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᰀ ሀሀ ሀሀ ༀ᐀ကᄀ᐀ ጀᘀကጀᴀᬀ ᴀᬀကᘀᬀ ጀ᐀ကጀ᐀ᘀ ሀሀ ሀሀ ᰀༀကᰀᘀ
#!̀ഀЀԀఀ܀ഀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᴀᴀጀ ሀሀ ሀሀ ༀༀကᬀༀ ᄀༀကᬀᘀᄀ ᘀᔀကᬀᰀ ᰀጀကᰀᰀጀ ሀሀ ሀሀ ᘀጀကጀᘀ
%ఀ܀ഀἀ !ԀԀ+/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀᄀᰀ ሀሀ ሀሀ ᄀᰀကༀጀᴀ ᰀༀကᔀᄀᰀ ᄀጀကᬀᔀ᐀ ᴀጀကༀᔀᴀ ሀሀ ሀሀ ጀᬀༀကጀᴀ
:̀᠀᠀܀3&ᨀഀ̀Ȁ̀Ԁऀ ጀကᔀᴀ ሀሀ ሀሀ ༀᬀᄀကᰀᘀᄀ ᴀᘀ᐀ကᬀᔀ ᬀᔀကᰀ ᴀᰀᄀကᔀༀ ሀሀ ሀሀ ᴀጀጀကᄀ᐀ༀ
,ༀ᠀.ȀԀ̀ᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀကᴀᬀ᐀ ༀᔀᴀကᴀༀᰀ ጀᰀကᬀᴀ ሀሀ ᰀጀကༀᰀ ᄀᰀကጀ᐀ᔀ ጀᴀက᐀ጀᴀ ሀሀ ሀሀ ᄀᄀᔀကᄀᰀᔀ
ᜀ!Ѐఀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀᬀጀ ሀሀ ሀሀ ᰀᬀ᐀ကᬀᴀᄀ ጀᔀ᐀ကᰀᘀᄀ ᰀጀᘀကༀጀ ጀጀᰀကጀᴀᬀ ሀሀ ሀሀ ጀᄀༀကᰀༀጀ
)̀('(܀܀ഀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᄀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကༀጀ ሀሀ ሀሀ ሀሀ
)̀('(܀܀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᔀ ሀሀ ሀሀ ᔀᔀကᴀༀ ᐀ကᴀ᐀ᴀ ᰀᄀကༀᴀ ᴀကጀᄀᄀ ሀሀ ሀሀ ᰀༀကጀᄀ
)᠀Ԁ'+Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᘀᔀ ሀሀ ሀሀ ᰀက᐀ᰀ ᴀᘀကᔀጀ ᄀༀကጀᔀᘀ ᴀᘀကༀᘀ ሀሀ ሀሀ ᰀᰀကᘀᰀ
)!̀ऀ(Ԁ0̀᠀᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ༀᄀ ሀሀ ሀሀ ጀကᘀᔀᴀ ᴀጀကጀᰀ ᄀᬀကᴀᴀᘀ က᐀ᔀᬀ ᴀက᐀ༀༀ ሀሀ ༀᔀကᘀᘀ
ऀऀԀḀЀ+ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀᘀ ሀሀ ሀሀ ᄀᴀကᴀᄀ ᴀጀကᘀᬀᰀ ᴀကጀᄀ ጀᔀကᰀᴀᬀ ሀሀ ሀሀ ᰀᘀကጀᔀༀ
ఀఀԀഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᔀ ሀሀ ሀሀ ᴀᄀᴀကᄀᴀᄀ ༀ᐀ကᴀᴀᰀ ᔀᬀကᘀᰀ ᘀက᐀ᴀᬀ ሀሀ ሀሀ ༀᄀက᐀ᰀ
ࠀ!Ԁ+ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ကᬀᘀጀ ሀሀ ᄀᴀᰀကጀ ጀကጀༀᔀကᬀᄀ ᐀ᰀᴀကᴀᰀ ጀကᰀကᔀ᐀ᬀ ᘀᴀᰀကᄀᄀᘀ ᔀᴀကༀᘀ ᴀကᬀᄀᔀက᐀ᘀᰀ ᰀᔀကༀᬀ᐀
2Ԁ!ഀऀ᠀Ԁᨀഀ̀Ȁ̀Ԁऀ ᄀᔀ ሀሀ ሀሀ ጀᬀ᐀ကᴀᴀᄀ ጀᘀက᐀ᔀᔀ ༀᴀကᄀᘀ ᰀကᴀᘀᔀ ሀሀ ሀሀ ᐀ကᘀ᐀ጀ
2̀Ԁ᠀ऀḀ!܀܀+ࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ᄀ ሀሀ ሀሀ ᰀጀက᐀ᘀ ༀကᔀᔀᴀ ᰀༀကᴀᄀ ጀᴀကᴀጀᘀ ሀሀ ሀሀ ሀሀ
2܀!ఀഀᨀഀ̀܀ഀ ᔀᰀᔀ ሀሀ ሀሀ ᴀ᐀ᰀကᬀᄀᬀ ጀကጀༀᬀ ጀጀጀကᄀ᐀ጀ ᐀ༀကᰀᄀ᐀ ሀሀ ሀሀ ᬀကᔀᴀ᐀
2܀!ఀഀᨀഀ̀܀ഀ.̀($ ጀကጀᰀᰀ ሀሀ ሀሀ ሀሀ ᔀ᐀ကᘀༀ ጀጀᘀကᘀༀ ጀༀༀကᬀᄀᬀ ሀሀ ᘀጀကᬀᔀᴀ ᴀᬀጀကጀᔀᴀ
2!Ԁ&$3ఀԀ! ᴀᄀ ሀሀ ሀሀ ጀጀᘀကጀᬀᄀ ᴀᴀကᴀᴀᬀ ᰀᔀကᔀༀ ᰀက᐀ᴀᔀ ሀሀ ሀሀ ᔀᰀကᄀༀ
2!Ԁ&$3ఀԀ! $!ఀԀ!4̀ऀऀ᠀Ԁ%Ѐ$܀܀᠀ ᄀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᔀᘀༀ ሀሀ ሀሀ ሀሀ
8!Ȁ̀Ԁ᠀ऀ ༀ ሀሀ ሀሀ ᴀᔀကༀᴀᘀ ᰀᬀᄀ ጀᬀကᬀጀ ᘀကᬀᔀ ሀሀ ሀሀ ሀሀ
8!ԀԀഀ#܀̀ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᰀ ሀሀ ሀሀ ကᴀጀ ሀሀ ጀᴀက᐀ᄀᔀ ᴀကᴀᔀༀ ሀሀ ሀሀ ጀᔀကᴀༀ
.ᤀḀ܀᠀ऀఀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
.ᤀḀ܀᠀ऀఀሀ-Ԁ᠀6܀!ఀԀ%ࠀ'#ᜀ ᬀ ጀᬀကᬀༀᬀကᄀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᬀༀကᄀጀ᐀ ሀሀ ሀሀ
.ἀऀԀ&0̀᠀᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ጀༀᔀ ሀሀ ሀሀ ༀᘀကᬀᘀ ጀᘀကᰀༀጀ ᴀༀကጀጀᘀ ᴀጀကጀᬀ ሀሀ ሀሀ ጀᔀကༀᴀᰀ
/Ѐ܀Ḁἀ !ԀԀ+ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᘀᬀ ሀሀ ሀሀ ጀᰀᘀကༀᴀᘀ ጀᬀကᔀᬀ ᰀༀကᴀᄀ ༀᴀကᔀᄀᄀ ሀሀ ሀሀ ᄀጀကᔀᴀᴀ
?᠀ᤀఀ$ሀ9!̀ഀ̀ఀἀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᐀ᘀ ሀሀ ሀሀ ᴀ᐀ᄀကᘀጀ ᄀᬀ᐀ကༀᬀ ༀᴀᄀကᰀᔀጀ ጀᴀᔀကᴀᬀᔀ ሀሀ ሀሀ ጀᄀကༀᬀᘀ
?ഀԀԀ᠀ഀऀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀጀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᬀᔀᰀ ᴀကᬀༀ᐀ ሀሀ ሀሀ ᰀᰀကᬀጀጀ
'܀᠀Ԁఀᨀഀ̀܀ഀ ጀᔀᘀ ሀሀ ሀሀ ᔀᬀကጀༀᴀ ༀᘀကᘀጀ ᄀᄀကༀ᐀ጀ ᴀༀကᬀᘀᄀ ሀሀ ሀሀ ᴀᬀကༀᄀᘀ
4*᠀Ԁ !ԀԀ+ ጀༀ ሀሀ ሀሀ ᰀကༀༀᴀ ሀሀ ሀሀ ጀကᴀༀᴀ ሀሀ ሀሀ ጀᄀက᐀ᔀᄀ
4ఀఀ܀᠀Ԁᨀഀ̀Ȁ̀Ԁऀ ᔀᴀ ሀሀ ሀሀ ጀᬀကༀ ጀༀက᐀᐀ጀ ᄀᄀကༀ᐀ᔀ ᰀ᐀ᘀ ሀሀ ሀሀ ༀ᐀ကᴀᔀༀ
4ఀఀ܀᠀Ԁ,᠀᠀Ԁἀ $!ఀԀ!%Ѐ$܀܀᠀ ᄀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀᘀကᔀༀᘀ ሀሀ ሀሀ ሀሀ
4Ѐ?̀ഀ᠀Ԁἀ0̀᠀᠀Ԁᨀഀ̀܀ഀ ጀကᰀጀᄀ ሀሀ ሀሀ ᄀᘀ᐀ကᴀᘀᘀ ᴀᴀ᐀ကᘀ᐀ᘀ ᄀᬀᰀကᄀᘀ᐀ ጀᘀᰀကᰀᘀ ሀሀ ሀሀ ጀༀကᄀᰀ
6܀!ఀ$Ԁ!ഀ.ᤀḀ܀᠀ऀఀᨀഀ̀܀ഀ.̀($ ᴀကᬀ᐀ ሀሀ ሀሀ ሀሀ ጀ᐀ကᄀᘀ ጀᘀᄀကጀᄀᴀ ᰀᬀༀကༀᄀጀ ሀሀ ᄀ᐀ጀကᴀᔀᴀ ᴀᬀᴀကᴀༀᬀ
Ā!̀Ѐ+ ༀᄀ ሀሀ ሀሀ ᰀጀက᐀ᘀ ᴀᴀကᴀᰀᔀ ᰀ᐀ကༀᴀ ᔀကᴀᴀᴀ ሀሀ ሀሀ ጀጀကጀᄀ
#Ѐ̀Ȁ̀Ѐᨀഀ̀܀ഀ ༀༀ᐀ ሀሀ ሀሀ ጀ᐀ᘀကᬀᴀᄀ ᬀကᄀༀᰀ ጀᄀ᐀ကጀᄀ ᘀᬀကᔀᘀᘀ ሀሀ ሀሀ ᄀᴀကᔀༀᰀ
#Ѐ̀Ȁ̀Ѐ,̀Ԁ3 $!ఀԀ!%Ѐ$܀܀᠀ ᰀᬀጀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᘀᰀ ᄀᬀကᄀጀ᐀ ሀሀ ሀሀ ሀሀ
#Ԁഀ̀ഀ&᠀ᨀഀ̀܀ഀ ᐀ᄀ ሀሀ ሀሀ ᄀᰀကༀጀᴀ ᰀᔀကᄀᘀ ᰀᬀကᴀጀጀ ᐀ကᄀᔀᄀ ሀሀ ሀሀ ጀᘀကༀᘀጀ
1̀܀-Ԁ᠀᠀ ᴀ᐀ᴀ ሀሀ ጀጀကᔀጀ ጀጀᘀက᐀᐀ᴀ ᐀᐀ကጀᰀ ጀᔀༀကᴀᘀᴀ ᰀༀက᐀ᄀᰀ ሀሀ ሀሀ ሀሀ
1܀$ഀԀ!0̀᠀᠀Ԁ ༀༀ᐀ ሀሀ ሀሀ ᴀᄀᰀကᰀጀᴀ ᐀ᬀကᰀᬀᔀ ጀጀကጀᬀ ᔀᬀကᔀༀᰀ ሀሀ ሀሀ ᴀᰀကጀᔀ
%Ѐ܀ఀ̀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᴀ ሀሀ ሀሀ ᔀ᐀က᐀ᴀᬀ ᰀᴀကᘀᔀᰀ ጀᔀကᘀ ᄀᔀကᘀༀ ሀሀ ሀሀ ᴀᔀကᴀ᐀ᴀ
%܀ఀ$)ἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᰀᘀ ሀሀ ሀሀ ᴀᘀᴀကᰀᘀᄀ ጀᄀᘀကᄀᰀ ጀༀᔀကᘀ᐀ᴀ ကᬀᰀ ሀሀ ሀሀ ᘀ᐀ကᬀ
%܀ఀ$Ԁ!ഀ.ᤀḀ܀᠀ऀఀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀကጀᬀᘀ ሀሀ ሀሀ ᴀᰀᴀကༀ ጀༀᔀကᘀᰀᘀ ༀᰀᴀကᴀᘀᰀ ጀᄀ᐀ကᰀ᐀ༀ ሀሀ ᴀጀကᔀༀ᐀ ጀကᬀကᴀ᐀ጀ
9!̀ഀ̀ऀऀᨀഀ̀܀ഀ ጀᬀᘀ ሀሀ ሀሀ ᄀᄀကᄀᬀᬀ ጀጀကጀᬀᰀ ᔀᄀကᘀᬀᘀ ጀᄀကᬀᴀᰀ ሀሀ ሀሀ ጀᘀကༀᰀᰀ
*᠀ᘀᄀᤀऀЀԀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᴀༀ ᰀጀကᄀᘀᘀ ᐀က᐀ᘀᄀကᴀ᐀ ሀሀ ᴀᴀᬀကᄀᄀ ༀᘀကᔀ᐀ᄀ ᔀက᐀ጀༀ ሀሀ ሀሀ ጀᰀကᴀᄀ᐀
)!3᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကༀᘀᴀ ሀሀ ሀሀ ጀကᄀༀ᐀ကᘀᔀᴀ ᘀ᐀ጀကᴀᴀᰀ ጀကༀጀጀက᐀ᔀᰀ ᄀ᐀᐀ကᄀᬀጀ ሀሀ ሀሀ ᴀᴀ᐀ကᔀᄀ
)!3᠀Ԁἀᨀഀ̀܀ഀ.̀($ ጀကᘀጀጀ ሀሀ ᘀ᐀ကᴀᰀༀ ሀሀ ጀᘀᴀကᬀᔀ ᄀᄀᘀကᘀᄀᄀ ᴀᰀጀကᄀ᐀ጀ ᴀᬀༀကᰀᔀᬀ ጀᄀᄀက᐀ᘀᔀ ጀᬀကᔀጀᴀ
᠀Ԁ<̀Ѐ܀ᨀഀ̀Ȁ̀Ԁऀ ᘀကᰀᰀᬀ ሀሀ ᄀᘀᄀကᘀጀᰀ ᴀကᬀᔀᔀက᐀ᴀᬀ ᴀကᰀᴀᘀက᐀ᘀᘀ ᴀကᔀᬀကᔀᰀ ጀကᬀᘀᰀကᘀᬀ ሀሀ ᄀᄀᰀကᔀༀᬀ ጀᘀᘀကᔀᔀ᐀
᠀̀*ఀ!̀ᨀഀ̀Ȁ̀Ԁऀ ጀကᰀᰀጀ ሀሀ ሀሀ ᰀᄀᬀက᐀᐀ᴀ ᰀᄀᄀကᴀጀༀ ᄀༀᴀကᄀᄀጀ ጀကᬀༀ᐀ ሀሀ ጀᔀကༀᔀᄀ ጀᬀက᐀ᴀༀ
Ԁഀఀ!᠀ᨀഀ̀܀ഀ.̀($ ᰀကᘀༀᰀ ሀሀ ሀሀ ሀሀ ᄀ᐀ༀကༀᰀᰀ ᐀᐀ကᘀᘀᬀ ༀᄀᘀက᐀ᬀ ሀሀ ᄀༀᬀကༀᰀᄀ ᴀᬀကᄀᔀ
ࠀ᠀ Ԁഀఀ!܀ࠀ᠀ԀᤀԀഀఀ!ἀ ༀက᐀ᘀༀ ሀሀ ሀሀ ᴀကᰀᴀᰀကᘀ᐀ ጀကᘀᴀᔀကᴀༀᄀ ᴀကጀᴀᰀကᰀᘀᬀ ᘀጀᄀကༀᬀᄀ ሀሀ ሀሀ ጀᰀༀကᔀᰀᬀ
.ԀḀԀ!ࠀ᠀ԀᤀԀഀఀ!ἀ ᔀᬀᄀ ሀሀ ሀሀ ᴀᘀᰀကᴀᔀᴀ ᰀᬀᰀက᐀ᬀ᐀ ᴀᬀᴀကᘀᄀᰀ ᐀ᔀကᴀᔀༀ ሀሀ ሀሀ ကᰀᰀጀ
.܀᠀ఀ0̀᠀᠀Ԁᨀഀ̀Ȁ̀Ԁऀ ጀက᐀ጀᬀ ሀሀ ሀሀ ᄀᔀᔀကᔀᄀᄀ ༀᔀᔀကᄀ᐀ ༀᄀᴀကᰀༀᰀ ᴀᔀက᐀ᄀ ሀሀ ጀༀᘀကጀᘀ ᰀᄀကᴀᬀ᐀
"ᤀ*Ԁ!̀᠀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ጀᰀကᰀጀᘀကᴀᰀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကጀ᐀က᐀ᔀᄀ ሀሀ ሀሀ
"ᤀ*Ԁ!̀᠀ᨀഀ̀Ȁ̀Ԁऀ ᴀကༀᰀᄀ ሀሀ ሀሀ ᔀጀጀကᴀᘀᘀ ᴀༀᄀကᴀᄀ᐀ ᰀᴀጀကༀᴀᘀ ᰀༀᄀကༀጀ ሀሀ ᴀᘀကༀༀᘀ ᰀༀᔀကༀᴀ
"ᤀ*Ԁ!̀᠀,᠀᠀Ԁἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀ᐀ကᴀᄀᔀ ሀሀ
4(ഀ܀᠀̀ᨀഀ̀܀ഀ ᐀ᰀ ሀሀ ሀሀ ᴀကᄀᬀ ጀᬀကᬀᔀᬀ ሀሀ ᐀ကጀጀᰀ ሀሀ ሀሀ ᴀကༀᄀᄀ
4Ѐ ḀԀᨀഀ̀܀ഀ ᄀ᐀ᄀ ሀሀ ሀሀ ༀᴀကᰀ᐀ᴀ ᄀᬀကᘀጀ ጀᘀကᴀጀᬀ ᰀကༀᬀༀ ሀሀ ሀሀ ᘀကᰀᬀ
4Ԁऀ܀3&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᔀጀ ሀሀ ሀሀ ጀᴀᘀကᔀᬀ ᴀᬀༀကᘀᘀ ጀጀᄀကᰀ᐀ ᴀကᔀༀᘀ ሀሀ ሀሀ ᐀ᰀကᰀ᐀ᬀ
4᠀ḀԀ!!ἀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀ ሀሀ ሀሀ ᰀᴀကᘀༀ ᴀᰀကᄀༀᔀ ጀᰀကᔀ ᘀက᐀ጀ᐀ ሀሀ ሀሀ ᴀᔀက᐀ጀጀ
%ഀ#&B᠀,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᔀᄀጀ ሀሀ ᔀကᄀጀᔀ ᴀᰀ᐀ကᔀᬀ ᴀᔀကᔀ᐀ༀ ᰀ᐀ᴀကᔀᰀ᐀ ጀᴀᴀကᬀᄀጀ ሀሀ ᐀ကᔀᴀᘀ ᄀᘀༀကༀᬀ᐀
%ԀԀ᠀Ԁἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀༀༀ ሀሀ ሀሀ ᴀᄀༀကᬀᘀᘀ ጀༀ᐀ကᔀᄀᄀ ጀᄀᬀက᐀ᘀᰀ ᔀጀကᄀᘀᄀ ሀሀ ሀሀ ༀက᐀ጀ
:Ԁ&ఀᤀ܀!᠀ഀऀᨀഀ̀܀ഀ ᰀ᐀ᰀ ሀሀ ሀሀ ጀༀᬀက᐀ᬀ ᴀᴀጀကᔀༀᔀ ጀༀᴀကᴀᔀ ༀጀကጀᘀ ሀሀ ሀሀ ᐀ကᬀༀᄀ
7700 California State Auditor Report 2003-107 California State Auditor Report 2003-107 7711
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ጀጀᬀကᰀༀᔀ ᘀᔀကጀᴀᰀ ሀሀ ጀᄀᄀကༀᴀᴀ ᔀጀကༀᬀᘀ ༀကᴀᴀᔀ ᔀༀက᐀ጀᘀ ༀᬀကᬀᬀᬀ ᄀᴀက᐀ᴀༀ ᄀጀကጀᬀᘀ ༀጀက᐀ᄀ ༀ᐀ᘀကༀᔀ ᰀကༀጀጀကጀᄀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀ᐀ကༀᔀᄀ ጀ᐀ကༀᰀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀᬀကᄀᘀ᐀ ጀᘀᰀကᄀᴀጀ
ᰀᘀကༀᘀጀ ᄀᘀᘀကᰀ ᄀᄀጀက᐀ᬀᴀ ጀကᰀᘀᴀက᐀ᔀᬀ ᰀᴀက᐀ᄀ ᴀ᐀ᄀကᄀᄀༀ ሀሀ ᰀༀᬀကᬀᬀᬀ ጀ᐀ᔀကༀᄀᄀ ᴀᬀᔀကᘀᰀᰀ ᴀᄀ᐀ကጀᄀᔀ ᴀကᔀᬀᰀကༀᰀᘀ ጀကᄀ᐀ᰀကᔀᬀༀ
ሀሀ ሀሀ ሀሀ ༀᬀက᐀ᬀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀጀကᘀᬀᴀ ጀ᐀ᬀကᘀ᐀
ᴀ᐀ကᰀᴀᔀ ᄀᔀᬀကᘀᴀᄀ ᰀ᐀ᴀကᘀᬀᴀ ༀᔀကᄀᰀᔀ ᴀᰀကᘀᰀᰀ ᴀᰀᔀကᬀᬀᄀ ༀ᐀ᔀကᔀᘀᴀ ᄀᔀᘀကᴀᘀᬀ ጀᴀကༀᔀ ጀༀጀက᐀ᔀᰀ ጀᴀༀကᬀༀᴀ ᴀကᔀᔀᄀကᰀᴀጀ ጀᴀကᘀᄀጀကᰀᴀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᴀༀ ᴀ᐀ጀကᄀ᐀ᄀ
ᰀᄀကᴀᘀᔀ ጀጀကᔀᴀ ሀሀ ጀᬀကᴀᬀᰀ ጀᬀᔀက᐀ᬀᔀ ᐀ༀကᄀ᐀ᔀ ሀሀ ሀሀ ༀ᐀ကᴀༀᄀ ᴀကᬀᄀᘀ ༀကጀᬀᔀ ᐀ༀက᐀ጀᬀ ᰀကᔀᬀ᐀ကᔀᬀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᴀᔀ ጀကᬀᘀጀကᬀ᐀ᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᘀကༀ᐀ᘀ ጀᄀጀကᬀༀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀጀကᴀ᐀ጀ ᔀᔀကᬀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᰀᘀ᐀ ᄀᰀကༀༀༀ ጀᬀᰀကᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀᘀကᘀᰀᄀ ᰀᬀᘀကༀᄀᰀ
ᰀကᄀᄀᬀ ᄀကༀᴀ ሀሀ ጀᰀကጀᰀᘀ ᴀጀကጀᬀ ጀ᐀ကᴀጀᔀ ሀሀ ሀሀ ጀᄀကᰀༀᔀ ጀጀကᔀᘀ᐀ ጀᴀကᔀጀ᐀ ᐀ကᄀᄀ᐀ ᘀༀᄀက᐀ᰀᴀ
ᴀᰀጀကༀᰀᄀ ᐀ᔀကᴀༀᘀ ሀሀ ༀጀကᬀༀ ጀကᬀᬀ᐀ ༀጀကᴀᄀᄀ ሀሀ ᰀᴀᬀကᔀጀༀ ᴀༀကᄀᴀᔀ ᰀᰀကᬀᬀ ᰀᘀကᘀᘀᬀ ༀᔀᰀကᘀᘀᘀ ᴀကጀ᐀ကༀༀᴀ
ᰀጀᘀက᐀ᘀᴀ ጀᬀᔀကᘀ ሀሀ ᐀ᘀကᄀᄀ᐀ ᄀ᐀ကጀᰀᰀ ᄀᘀကጀᬀᄀ ሀሀ ጀᴀጀကᬀጀ ᰀᴀကༀጀᘀ ᴀᔀကༀᘀ᐀ ᰀᰀကᰀᘀᬀ ᴀༀᰀကᔀᘀ ᴀကᔀᄀကᴀᬀༀ
ሀሀ ሀሀ ሀሀ ጀᴀကᴀ᐀ᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀᬀကᔀᔀ ༀༀᰀကᄀༀ᐀
ጀကᬀᘀጀ ᴀ᐀ကᰀ᐀ጀ ሀሀ ᰀကᘀᘀ ᴀᘀကᘀᰀ᐀ ᔀက᐀᐀ ሀሀ ሀሀ ကᬀᴀጀ ༀကጀᬀᴀ ሀሀ ጀ᐀ጀကᔀᬀᬀ ጀကᬀᄀကጀᴀᄀ
ᴀ᐀ကᬀᄀ ᄀༀကༀᄀጀ ሀሀ ጀ᐀က᐀ᘀᰀ ጀᔀကᴀᘀ ጀᄀကᴀᰀᄀ ሀሀ ሀሀ ጀᬀကᔀᘀᄀ ᐀ကጀᄀᬀ ሀሀ ጀᬀᄀကጀᘀᬀ ጀကጀᬀᬀကᬀᰀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᘀက᐀ᘀ ጀᄀကᰀጀᘀ ሀሀ ሀሀ ᐀ကᬀᰀᘀ ᐀ကᰀጀ ጀᘀကᄀ᐀ᄀ ༀጀᰀကᴀጀ᐀ ᰀကᰀༀᬀကጀᘀጀ
ᔀကᴀጀጀ ጀᄀက᐀ᰀ ሀሀ ሀሀ ကᘀༀ ༀက᐀ᄀༀ ကᰀༀጀ ሀሀ ᄀကༀᰀᴀ ᰀကᘀᰀᘀ ሀሀ ᴀᔀကᔀᬀᄀ ጀ᐀ᔀကༀᄀ᐀
ሀሀ ሀሀ ጀကጀᬀጀကᄀᬀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀ᐀ကᔀༀᰀ ጀကጀᰀጀကጀༀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᴀጀᔀကༀጀༀ
ᰀᴀကᔀᴀᔀ ᄀᄀကጀᄀ ሀሀ ༀጀကᬀᬀᄀ ᴀጀကጀᴀᘀ ጀᔀကᘀᰀༀ ᰀᄀက᐀᐀ᔀ ሀሀ ጀᰀကᔀᴀᘀ ጀጀကᄀᔀ ጀᰀက᐀ᘀᰀ ᴀᬀᄀကᰀᔀᰀ ጀကᴀༀᰀကጀᄀጀ
ᔀကᴀጀጀ ሀሀ ሀሀ ጀ᐀ကᴀ ጀጀကᔀᔀᰀ ጀጀကༀༀༀ ᴀༀကᰀᄀᬀ ༀᬀကᬀᬀᬀ ༀကᔀጀᰀ ᔀကᄀᘀᄀ ጀᄀကᬀᬀ ᴀጀᄀကᄀ᐀ᴀ ᐀ᰀကᴀᔀༀ
ᔀကᴀጀጀ ጀᴀကᴀᴀ ሀሀ ᴀကᴀᘀጀ ကጀᔀ ༀကᴀᔀༀ ሀሀ ሀሀ ᄀကᬀ᐀ ᰀကᄀᄀᬀ ᰀကᔀጀᴀ ᴀᘀကᴀጀጀ ᴀጀကᔀ᐀ༀ
ጀᘀᬀကᘀᬀᰀ ጀᘀᄀကༀᔀ ሀሀ ጀጀကᬀᄀༀ ጀᬀ᐀က᐀ᰀᔀ ጀᬀጀကᄀᘀᄀ ༀ᐀ကᘀᔀᘀ ሀሀ က᐀ᘀጀ ᴀက᐀ᘀༀ ᰀ᐀ကᘀᬀ ༀᴀကᄀᘀᴀ ᰀကᔀༀጀကᄀᬀጀ
ᔀကᴀጀጀ ጀᰀက᐀ᴀༀ ሀሀ ᐀ጀ က᐀ᰀ ကጀༀᄀ ሀሀ ሀሀ ᄀကༀ᐀ᘀ ᰀကᘀ᐀ᔀ ༀကᬀᘀༀ ᔀᰀကᄀᄀᰀ ᴀᔀༀကᴀༀᰀ
ጀᔀကᰀᬀ ጀᘀကᴀༀᔀ ሀሀ ᴀༀကᘀᰀᰀ ጀጀကᔀᬀༀ ጀᬀကᴀጀༀ ሀሀ ሀሀ က᐀ ကᄀᔀᄀ ጀጀကᬀᴀᄀ ᴀᘀᄀကጀ᐀ᄀ ᐀ᴀကᄀᴀᰀ
ᔀကᴀጀጀ ጀᴀကᘀༀ᐀ ሀሀ ᔀကᴀༀᬀ ᔀကᘀᘀᔀ က᐀᐀ᴀ ሀሀ ሀሀ ᄀကᄀᘀ ᄀကᰀ᐀ ጀጀကᬀᄀᘀ ᴀᄀက᐀ༀᴀ ༀᔀᄀကᴀᔀༀ
ᴀᬀကᄀᘀᴀ ጀᰀᔀကༀᬀᴀ ሀሀ ጀጀༀကᘀᰀᰀ ᐀ጀကᄀጀᔀ ᔀᘀကᄀጀༀ ሀሀ ሀሀ ༀᴀကᰀ᐀ᬀ ᄀ᐀ကༀ᐀ᰀ ᰀༀကᄀ᐀ᘀ ༀᔀᘀကᴀ᐀ᘀ ᰀကጀ᐀ᴀကᘀᬀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ᔀ᐀ကᴀᄀ ᴀᬀကᬀༀᄀ ሀሀ ሀሀ ᐀ကༀᄀᄀ ጀᴀကༀᴀᄀ ሀሀ ༀༀᴀကᬀᄀᴀ ᴀကᬀ᐀ᄀကᰀᄀ
ༀᰀကᬀᘀᰀ ᐀ᄀကᰀᴀ ሀሀ ጀᘀကᔀᄀ ᄀᰀကༀᘀᰀ ᰀᔀကᰀᘀ ሀሀ ሀሀ ᴀᘀကጀᘀᄀ ᴀᰀက᐀ጀᘀ ᰀကᴀᘀ ጀᔀᴀကᬀጀᔀ ጀကༀᄀᬀကᰀጀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᬀကᴀᘀᄀ ᬀကᘀᬀᬀ
ᄀကᘀᬀༀ ༀကᘀᴀ ሀሀ ሀሀ ጀက᐀ ጀကᴀༀ ᘀက᐀ᬀጀ ሀሀ ᘀᬀ ጀကᔀᄀᄀ ᘀༀༀ ጀᬀကᴀᔀᴀ ᴀ᐀ᬀကጀༀ
᐀ကᔀᔀᘀ ᰀᰀကༀᴀ᐀ ሀሀ ሀሀ ᐀က᐀ ᐀ကᬀᘀༀ ሀሀ ሀሀ ကᄀ᐀ ༀကༀጀ ሀሀ ᔀༀကጀ᐀ᔀ ᰀᄀ᐀ကᘀᬀጀ
ጀᰀကᬀᔀᔀ ጀᴀကጀጀᄀ ሀሀ ᔀကᔀᰀᔀ ᄀကᬀᬀᔀ ᴀကᘀᄀᔀ ሀሀ ሀሀ ᴀကጀༀᬀ ጀကᘀᴀᴀ ᰀༀ ༀကༀጀᄀ ᴀༀကᄀᬀ᐀
ᔀကᴀጀጀ ጀက᐀ᄀ ሀሀ ጀᬀက᐀ᴀᄀ ကᰀᔀ ༀကᔀᰀ ሀሀ ሀሀ ᄀကᴀᰀᄀ ᰀကༀᘀᰀ ကᴀᘀༀ ༀᬀကᬀᄀᄀ ᴀༀᔀကᘀᔀ
ጀᴀကᰀᔀᴀ ᄀကༀጀ᐀ ሀሀ ጀᔀကᄀ᐀᐀ ᴀᄀကᴀᘀᔀ ᴀጀကᄀᔀᔀ ᰀ᐀ကᘀᘀᘀ ሀሀ ጀကᰀᬀᘀ ጀᰀကᘀᰀጀ ᴀᬀကᰀᰀጀ ጀጀᰀကᄀༀ ᘀᄀᬀကጀᬀᬀ
ᰀᰀကༀ᐀᐀ ᰀᘀᬀကᄀᰀጀ ሀሀ ᴀༀༀကᄀᘀᔀ ᴀᔀጀကᔀᔀ ᴀᰀᘀကᔀᘀ ᰀጀ᐀ကᬀༀᰀ ሀሀ ጀༀᄀကᄀᰀ ጀᄀᘀကᄀᔀ ᴀᬀༀကༀᬀༀ ᴀကᰀᔀጀကᔀᘀᬀ ጀᴀကጀᔀ᐀ကᄀᰀ
᐀ကༀᔀᘀ ᰀᔀကᔀ᐀ༀ ሀሀ ጀᔀကᴀᴀᬀ ᴀကᴀ᐀ጀ ᴀጀက᐀ᰀᔀ ᄀᰀကᘀጀᘀ ሀሀ ጀᄀကༀᰀ᐀ ጀᰀက᐀ጀ᐀ ᐀ကᔀጀᄀ ጀᴀᔀကጀᔀጀ ᰀༀကᘀᴀ᐀
ᔀကᴀጀጀ ጀᔀကᄀᰀ ሀሀ ጀᴀကᘀᴀ ༀကᴀᴀጀ ᄀကᰀༀᄀ ሀሀ ሀሀ ᰀကᴀᄀᴀ ᴀကᔀༀጀ ᄀကᄀᄀ᐀ ᔀᄀကᰀༀ ᴀጀက᐀ᰀᴀ
ᴀᘀကጀᰀᘀ ᔀᰀက᐀ᴀ᐀ ሀሀ ᰀ᐀က᐀ጀᔀ ᰀကᰀጀᔀ ᰀᴀကᔀᘀጀ ᐀ကᘀጀༀ ሀሀ ᴀᄀကᬀᄀ᐀ ᴀᬀကᄀᴀᔀ ᴀᰀကᴀᔀᰀ ጀᴀကᔀᔀᰀ ጀကጀᔀᘀကጀᔀᘀ
ᰀᴀကᰀᴀᘀ ሀሀ ሀሀ ᰀᬀကᔀጀጀ ༀကᄀༀᬀ ༀጀကༀᰀᔀ ሀሀ ሀሀ ᴀༀကༀᔀᰀ ᰀጀကᰀᴀ ᰀကᘀᄀ ༀ᐀ᔀကጀᘀጀ ጀကᄀ᐀ᔀကᘀᬀᰀ
ᔀကᴀጀጀ ᰀᰀက᐀ᬀᄀ ሀሀ ᘀကጀ ጀᰀကᬀᘀ ጀጀကጀᰀ ሀሀ ሀሀ ᘀကༀᬀᴀ ᘀကጀ ጀᄀကᄀᄀ ᘀ᐀ကༀ ᄀᘀᴀကᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကༀᔀ᐀ ᴀༀကᰀᄀ
ᄀကᘀᬀༀ ༀက᐀ᔀ ሀሀ ጀကᬀᘀᔀ ᴀကᘀ᐀ ᴀကༀༀᄀ ᰀက᐀ᔀᘀ ሀሀ ጀက᐀ጀ᐀ ጀကᴀᄀ ሀሀ ጀကᄀᬀ ᘀᔀက᐀ༀᰀ
ᄀကᘀᬀༀ ጀကᘀᔀ᐀ ሀሀ ሀሀ ᬀᔀ ᔀༀᄀ ጀကᴀᴀጀ ሀሀ ᄀ᐀ ᄀᬀᔀ ጀကᬀጀ ᬀကᬀᬀᔀ ጀጀᬀကᄀᔀᬀ
ሀሀ ሀሀ ᴀကᬀᘀᄀကᄀᄀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᄀᴀ ᴀကጀᄀᔀက᐀ጀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကጀጀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကጀᴀ᐀က᐀᐀᐀
ᔀကᴀጀጀ ᴀጀကᬀᰀᘀ ሀሀ ᰀကᰀ᐀ ᔀကᘀጀᰀ ကༀᔀᰀ ᰀကᘀᬀᰀ ሀሀ ༀကጀᴀᔀ ᄀကᰀༀᰀ ᄀကᄀᄀ᐀ ᄀᰀကᄀᄀᘀ ᴀᄀᘀကᴀጀᄀ
ᔀကᴀጀጀ ᄀက᐀ᴀ ሀሀ ጀᄀကᬀᄀᔀ ጀ᐀ကༀᘀ ጀကᔀᘀᘀ ሀሀ ሀሀ ጀᴀကᘀᰀༀ ጀᬀကᘀᘀᰀ ጀᴀကᔀጀ᐀ ጀༀᘀကᄀ᐀ ༀᔀᘀကༀᔀᴀ
ጀᘀጀကᄀጀ ጀᬀᘀကᴀᴀጀ ሀሀ ༀጀကᴀᄀᬀ ༀᄀကᬀᰀༀ ᄀᘀကᴀᔀᴀ ሀሀ ༀᴀကᄀ᐀ༀ ᰀጀကᴀ᐀ᄀ ᴀᘀကᰀ᐀ጀ ᰀကༀༀᬀ ༀᘀᄀက᐀ᄀᘀ ᰀကጀᄀᔀကᴀᔀᬀ
ᄀကᘀᬀༀ ᄀကጀᔀ ሀሀ ሀሀ ᴀကᰀᘀᘀ ጀကᰀᄀᬀ ༀကᰀᬀᰀ ሀሀ ጀကᬀༀ᐀ ᘀᘀ᐀ ጀကᬀༀ᐀ ጀကᰀᴀༀ ᘀᘀက᐀ᴀᘀ
ጀጀကᰀᄀༀ ጀကᬀᔀᄀ ሀሀ ᐀ကᴀᔀᘀ ጀᬀကጀᬀༀ ᔀကጀጀᔀ ሀሀ ሀሀ ༀကᄀᴀༀ ᄀကༀ᐀ ጀ᐀ကᬀ᐀ጀ ጀጀጀကᄀᬀጀ ᄀጀᰀကᴀᴀ
ᄀကᘀᬀༀ ᴀကᰀᰀᴀ ሀሀ ᰀကᄀᘀ᐀ ጀကᬀጀ ᔀༀᄀ ሀሀ ሀሀ ᄀ᐀ ᄀᴀᰀ ጀက᐀ᬀᔀ ᴀᰀကᰀᄀ᐀ ༀᘀကᰀ᐀ༀ
ᔀကᴀጀጀ ᴀကጀༀ ሀሀ ሀሀ ጀༀက᐀ጀᄀ ᴀༀကༀᰀᘀ ሀሀ ሀሀ ጀᔀက᐀ᄀᬀ ጀᔀကᰀᴀᔀ ሀሀ ጀᰀᰀကༀ᐀ᴀ ᄀጀᬀကᬀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀᘀကᔀༀᘀ
ᄀကᴀᔀ᐀ ጀᄀကᄀᘀᔀ ሀሀ ᘀᄀက᐀ᰀᬀ ༀကᔀ᐀ ༀᘀက᐀ᄀᔀ ᘀᰀက᐀ᰀ ሀሀ ᄀᰀက᐀ᰀ ᰀᔀကᰀᴀᬀ ᄀጀကጀᄀ ᰀᴀᴀကᬀጀ ᴀကᄀጀጀကጀጀጀ
ᄀᬀကጀጀጀ ሀሀ ሀሀ ጀጀᬀကᘀ᐀ ᐀ༀကༀᬀᔀ ᘀༀကᘀᴀༀ ሀሀ ሀሀ ᄀᴀကༀᘀᔀ ༀᰀကༀᔀༀ ༀᴀကᔀༀᄀ ጀကጀༀᄀကༀᄀᄀ ᴀကᘀᰀᘀကᴀᄀ
᐀ကༀ᐀ᬀ ᘀကጀᰀᘀ ሀሀ ᰀက᐀ༀ᐀ ᰀကጀᔀᰀ ᴀကᰀᘀ ጀᬀကᔀጀᬀ ሀሀ ጀကᘀᘀ ጀကᬀᄀ ᴀကᘀᬀᴀ ᄀ᐀ကᴀༀᰀ ᴀᬀༀကᰀ
ጀጀကᰀᬀ ᰀကᬀ᐀ ሀሀ ᰀᬀက᐀ᬀᔀ ᴀᘀက᐀ጀᔀ ᴀༀကᄀ᐀ ༀᔀကᴀᬀᰀ ሀሀ ጀ᐀ကᴀༀᰀ ጀကᰀᰀༀ ᴀᬀကༀጀጀ ጀᄀᔀကᄀᔀᘀ ᐀ༀᴀကᄀᰀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᔀᴀᄀ ሀሀ ጀጀᬀကጀᬀጀ ጀᘀᴀကጀᬀᔀ
ᔀကᴀጀጀ ጀᴀကᴀᰀ ሀሀ ကጀᴀ ༀကጀᄀᴀ ᰀကᘀᄀ ሀሀ ሀሀ ᴀကᔀᔀ᐀ ᴀကᰀༀᰀ ሀሀ ᰀᔀကጀ᐀᐀ ᴀጀကᘀᔀ
ᰀᴀကᴀᘀᬀ ᄀༀကጀᬀᴀ ሀሀ ጀᰀကᬀᬀ ጀༀကᔀᔀጀ ጀᰀကጀᬀᄀ ᰀကᘀᔀᔀ ሀሀ ᐀ကༀᬀ ᘀကጀᴀᴀ ጀက᐀ጀᘀ ጀᰀᰀကጀጀᰀ ᔀᰀᴀကᬀᴀᬀ
ᴀጀကᰀༀᴀ ကጀᘀᰀ ሀሀ ᰀᘀကᴀ᐀ᴀ ᴀ᐀ကᰀᴀ ᴀᄀကᘀᘀ ༀᄀကᘀᰀᴀ ሀሀ ጀᘀကᄀༀ᐀ ጀༀကༀᘀጀ ጀༀကༀ᐀᐀ ጀᔀက᐀ᰀ᐀ ጀကᬀᬀༀကጀᴀጀ
ᔀကᴀጀጀ ᰀᄀကᴀᬀༀ ሀሀ ᘀကᘀᔀᔀ ጀကᔀᰀጀ ጀᄀက᐀ᬀᄀ ጀᔀကᴀᴀᬀ ሀሀ ጀጀကᴀᄀᔀ ᐀ကༀༀᰀ ༀကᔀᴀᬀ ᐀ကᔀༀᄀ ᄀᴀᘀကᬀༀᬀ
ᄀༀကጀᰀ ကᘀᔀᔀ ሀሀ ጀᘀက᐀ༀጀ ᴀကᄀᔀᴀ ᴀᴀကᬀᴀᴀ ሀሀ ሀሀ ጀကᔀᔀᴀ ጀᄀကጀᘀᘀ ᴀༀကᰀᴀᴀ ጀᬀᴀကᰀༀᬀ ጀကᬀᘀᰀကᴀᄀༀ
ᔀᘀက᐀ᘀ ጀᬀᴀက᐀ༀᰀ ሀሀ ᄀᴀကᰀ᐀ᴀ ጀကᘀᔀᔀ ༀᰀကᄀᰀ ሀሀ ሀሀ ᰀᄀကᴀༀ ᰀᴀကᬀ ༀᴀကᰀ᐀ᴀ ᄀᘀᔀကᬀጀጀ ᰀကጀᬀကᴀ᐀ᰀ
ጀ᐀ကᄀᔀጀ ᴀᰀကᬀᬀጀ ሀሀ ᐀ကᘀᄀ᐀ ကᴀᴀ ༀကᬀᴀᄀ ሀሀ ሀሀ ᰀကᔀᔀጀ ᰀကጀ᐀ᄀ ᄀကᄀༀ ᔀᘀကᰀᔀᬀ ᰀጀကᴀᰀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᰀᄀᬀ ᴀༀကᄀ᐀ ሀሀ ሀሀ ጀကᬀༀᘀ ጀᔀကᬀᴀጀ ᄀကᄀᄀༀ ༀကᔀᬀကᴀᔀༀ ጀᔀကᴀᘀᔀကᬀᴀጀ
ༀᬀᔀကᄀༀጀ ᄀᴀကᄀᬀᄀ ሀሀ ᴀጀༀကᴀᔀ᐀ ጀᔀ᐀ကᘀༀᬀ ጀᰀကᬀᴀᔀ ᰀༀᔀကᔀༀ᐀ ጀᬀጀက᐀ጀༀ ጀጀ᐀ကᄀༀᴀ ጀᬀጀကᴀ᐀᐀ ᐀က᐀ᬀ ጀကᬀᬀᬀကᬀༀ ᔀကᘀᰀᄀကᄀᬀ
ጀᄀᴀကᘀ᐀ༀ ጀᴀᘀကᰀᰀᘀ ᄀᘀ᐀ကᬀᔀᘀ ᴀጀᄀကༀᰀᴀ ᔀကᘀᰀ᐀ ᔀጀကᬀᘀ᐀ ሀሀ ሀሀ ᰀༀကᴀᔀᄀ ᄀᰀကጀᰀༀ ᄀጀကᘀᘀༀ ᘀᄀကᄀᰀ᐀ ᰀကༀༀᴀကᴀጀጀ
ጀကᄀ᐀ကༀᬀༀ ᰀᰀကᬀ᐀ ༀጀကᔀጀᬀ ጀကᴀᄀᄀကጀᘀጀ ᰀᄀကᔀᬀ ᰀᰀᬀကༀᔀᄀ ሀሀ ᰀᬀᬀကᬀᬀᬀ ᴀᴀᰀကᴀᰀᔀ ᴀᬀ᐀ကᄀༀᔀ ᴀᰀᘀကᔀ ᴀက᐀ᔀༀကᴀᴀᔀ ጀᔀကᘀጀጀကᰀᬀༀ
ጀༀᬀကᘀᔀ ᘀ᐀က᐀ᄀጀ ᰀᄀᘀကጀༀᔀ ጀᘀᴀကᔀ᐀ᔀ ጀက᐀ᰀᄀ ༀᰀကᔀᴀ ጀᄀᘀကጀᴀ ᔀༀကᘀᄀ ᰀༀကᘀᔀᄀ ᰀᰀကᴀᄀ ᄀༀကᔀᄀ ᔀ᐀ༀကᘀᘀ᐀ ᰀကᄀༀᬀကᔀᰀᰀ
ᰀༀᄀကᄀጀ᐀ ሀሀ ༀᄀᄀကᰀᄀጀ ᄀ᐀ᔀကᴀༀ᐀ ጀᔀကᴀጀᔀ ጀᄀ᐀က᐀ᴀᴀ ᴀᬀᬀကༀጀᬀ ᔀᄀᄀက᐀ༀᴀ ᔀᄀကᰀ᐀ᴀ ᐀ༀကༀᄀᘀ ᘀᴀကᬀༀᴀ ጀကༀᴀጀကᘀༀ᐀ ကᘀᰀᰀကༀᘀᄀ
᐀ᔀᴀကᘀༀᘀ ༀᔀጀကጀᔀༀ ሀሀ ᄀᴀༀက᐀ᘀ ᴀ᐀ᔀက᐀ጀ᐀ ᴀᬀကᄀ᐀ጀ ᄀᔀကༀ᐀ ጀᄀༀကᘀጀ ጀ᐀ကᴀᰀጀ ጀကༀༀᴀ ᬀကᰀᘀᬀ ጀကᔀጀကᰀ᐀ጀ ጀᴀကༀጀᄀကᘀᄀༀ
ጀᰀᘀကᘀ᐀ᄀ ᔀᔀကᔀༀ ሀሀ ጀ᐀ကᘀᄀᔀ ᰀᴀကጀᴀᔀ ᴀ᐀ကᴀᄀ ሀሀ ሀሀ ᴀᴀကᴀᰀᬀ ጀᘀကᘀጀ ᴀጀကༀᴀᄀ ጀᔀᰀကᴀ᐀ༀ ጀကᄀᘀᔀကᄀᰀᘀ
ᴀጀက᐀ᴀᴀ ጀᰀᰀကᄀᘀᬀ ༀᘀကᬀᴀ ጀ᐀ကᄀᰀ ᐀ᰀကጀᬀ᐀ ᘀᬀကༀༀጀ ሀሀ ጀᴀᴀကᴀᬀᬀ ༀᄀကᬀᔀᄀ ༀᴀကᴀༀᔀ ᄀᴀကᴀ᐀ᰀ ᔀᄀᴀကᬀༀༀ ᄀကጀጀကༀጀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကᬀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကༀᴀᘀကᴀᔀᔀ
ጀᔀᰀကᬀጀ᐀ ጀᄀᘀကᴀᰀༀ ᴀᬀጀကᔀጀᬀ ᴀༀᰀကᄀༀᰀ ጀጀༀက᐀ᬀᄀ ጀᬀༀကᴀༀᴀ ሀሀ ሀሀ ᔀᴀကᴀᄀᄀ ᔀကༀༀᘀ ᔀጀကᘀᬀༀ ጀᴀက᐀ᴀᬀ ᰀကᘀᄀ᐀ကᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᬀကᴀᴀᬀ ᄀጀ᐀ကᄀᔀ
ᄀကᘀጀ ᐀ကᴀᘀ ሀሀ ᘀ᐀ᴀ ᄀကༀᘀ ᰀကༀༀ᐀ ༀကༀᔀᘀ ሀሀ ᴀကᄀ ᴀကᴀༀᔀ ༀᬀᬀ ༀᄀကༀᄀ ጀጀကᄀᴀᬀ
ጀᴀကༀᔀᴀ ༀᔀကᄀጀ ሀሀ ᰀကᔀ᐀ᘀ ᴀᰀက᐀ᄀᘀ ᴀᬀကᘀᴀ ᰀᰀကᬀༀ ሀሀ ጀༀကᘀᬀ ጀᰀကᰀᬀᴀ ᐀ကᔀᄀ ᔀᬀက᐀ᔀᬀ ༀᬀᄀကༀᄀᄀ
ༀᄀကᬀᘀᬀ ༀᬀကጀᰀ ሀሀ ᰀᄀကᴀᬀᴀ ᴀᰀကᘀᰀ ᴀᬀကᬀጀᴀ ሀሀ ሀሀ ጀༀကᰀᄀ᐀ ጀᰀကᬀᬀᰀ ጀᰀကᴀ᐀ᴀ ጀᘀༀက᐀ༀᬀ ጀကᬀጀༀကᬀᰀᴀ
ᔀကᴀጀጀ ᘀကጀᔀᄀ ሀሀ ᴀကᘀ᐀ ᰀက᐀ༀ ᰀကጀᄀᬀ ᰀကᔀ᐀ᘀ ሀሀ ᴀကᰀᘀᴀ ᴀကᬀᰀᬀ ᰀကᰀ᐀ᘀ ᄀ᐀ကᘀᬀᰀ ጀ᐀ᰀကᄀᬀᬀ
ጀᰀༀကᄀᬀᔀ ᴀကᄀᰀ ጀကༀᔀ᐀ ᰀကᬀᴀᬀ ᰀᘀက᐀ᰀ ᰀᄀကᬀᔀ᐀ ሀሀ ሀሀ ᴀᴀကᄀᴀᔀ ᴀᬀကༀᰀጀ ᰀᔀကᄀᬀ ᄀᬀကᄀᘀᘀ ᴀကᔀᴀༀကༀༀ᐀
ༀᴀကᘀᄀ ༀᬀကᴀጀᰀ ሀሀ ሀሀ ᴀༀက᐀ᔀጀ ᴀᴀကༀᬀ ᴀᬀက᐀ༀᰀ ሀሀ ጀᔀကᬀ᐀ ጀᄀကༀᬀᬀ ጀ᐀ကᄀ᐀ጀ ጀᴀᄀကᰀᘀ᐀ ጀကᬀᴀᴀကጀᰀༀ
ᄀကༀᔀ ᄀༀကጀᰀᰀ ሀሀ ᴀᬀကᄀᴀᴀ ጀ᐀က᐀ᬀ ጀᔀကጀༀ ሀሀ ሀሀ ጀᴀကᔀᰀ ጀᬀကᘀᬀ ကᔀᔀ᐀ ᴀༀᔀကᘀᘀ ጀကጀᬀᬀက᐀ጀጀ
7700 California State Auditor Report 2003-107 California State Auditor Report 2003-107 7711
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
*"ȀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᄀᔀᴀ ጀጀᴀကጀᰀᬀ ጀကᔀᬀᰀကༀᘀ ሀሀ ሀሀ ጀကᄀᰀ᐀ ༀကᄀᰀᰀ ሀሀ ᴀༀကᬀᬀᬀ ሀሀ
)̀(#̀ഀԀᨀഀ̀Ȁ̀Ԁऀ ᴀᴀጀ ሀሀ ሀሀ ༀ᐀ကᄀ᐀ ᰀကᰀᔀጀ ༀကᄀༀᔀ ᰀᴀကᬀጀᔀ ሀሀ ሀሀ ᰀጀက᐀ጀᔀ
)̀&$܀*/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ᔀᄀᔀ ሀሀ ሀሀ ሀሀ ᰀကᄀᘀ᐀ ကጀᔀༀ ጀᬀ᐀ကᰀᬀᬀ ༀ᐀ကጀ᐀ᬀ ሀሀ ᴀက᐀᐀
)̀&$܀*ᨀഀ̀܀ഀ ጀကᄀᴀᰀ ሀሀ ሀሀ ᄀᄀကᄀᴀᄀ ᴀᬀᘀကጀᰀᄀ ᴀᘀᔀကᬀᬀᴀ ጀ᐀ጀကༀጀᔀ ሀሀ ሀሀ ጀᔀᔀက᐀ᬀ
-Ԁఀ$,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᔀ ሀሀ ሀሀ ᴀᰀကᬀᘀᘀ ᴀᔀကᰀᄀ ᴀᰀကᄀᴀᄀ ጀᬀကᄀᔀᴀ ሀሀ ሀሀ ᴀᬀᴀကጀᘀ᐀
"ഀἀ܀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
"ഀἀ܀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ጀကᘀᰀကᴀጀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀጀᬀကༀ᐀ᰀ ሀሀ ሀሀ
'܀ഀԀ#̀ഀԀᨀഀ̀Ȁ̀Ԁऀ ᄀᬀᰀ ሀሀ ሀሀ ጀጀᔀကᴀጀ ᰀကᘀᴀጀ ᴀᔀကᔀᔀ ༀᔀကᄀᴀༀ ሀሀ ሀሀ ᴀༀကᰀༀᘀ
Ā3Ԁഀ&,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ጀጀༀ ሀሀ ሀሀ ᰀጀက᐀ᘀ ᔀကᄀᰀ ᴀᘀကᬀༀᰀ ጀကༀᔀጀ ሀሀ ሀሀ ጀጀကጀ᐀᐀
1܀ഀऀ,᠀᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀ ሀሀ ሀሀ ᰀ᐀က᐀ᬀ ᘀက᐀ᔀ ᴀကጀᄀ ጀကᄀᔀᔀ ሀሀ ሀሀ ᰀጀကᬀᄀ
1ᄀᤀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᰀကᴀༀጀ ጀကᬀᴀကᬀᴀ ᴀ᐀ကᘀᬀᔀကᄀጀᰀ ሀሀ ᰀကᰀᘀ᐀ကጀᔀᄀ ᴀᴀᰀကᔀༀᘀ ᄀᄀᴀကᘀᬀ ሀሀ ሀሀ ᴀကᰀᬀᄀက᐀ጀ
ᜀ!0̀ഀᨀഀ̀܀ഀ ᴀကጀᘀ ሀሀ ᄀᔀက᐀ᔀ ጀကጀᬀကᄀᄀᘀ ጀကጀᄀᔀက᐀ጀጀ ᔀᰀᴀကᬀༀᬀ ᰀᄀကᬀᬀ᐀ ሀሀ ሀሀ ᴀᘀᔀကᬀᬀᰀ
)+Ԁ!&Ȁ̀Ԁ᠀ऀ ̀ఀἀ ᴀကጀᬀ᐀ ጀᴀကᄀᰀጀကᰀༀᄀ ጀကᰀᴀᰀကༀጀᄀ ጀጀကጀༀᰀကᴀᘀᬀ ጀᬀကᄀༀᔀကጀᰀༀ ጀᬀက᐀ᄀက᐀ᬀጀ ᰀကༀᄀကጀᄀᘀ ᰀကᬀᘀᴀကᬀᰀ ሀሀ ᰀကᬀༀᄀကᰀ᐀᐀
)Ԁ!ऀ&᠀Ԁἀ ጀကༀༀᴀ ሀሀ ሀሀ ᴀကᄀᄀᘀ ༀᰀᴀကᔀᘀᬀ ᄀᔀကᄀጀ ᴀᬀᄀကᴀᬀ ሀሀ ሀሀ ጀᘀကༀᰀᘀ
)Ԁ᠀!̀ऀ(Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᰀༀ ሀሀ ሀሀ ᴀጀကᰀጀᴀ ጀကᰀ᐀ᬀ ጀကᘀጀᰀ ᔀကༀጀጀ ሀሀ ሀሀ ᄀᬀကༀᄀᔀ
)᠀+Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀ ሀሀ ሀሀ ༀကᰀᴀᘀ ሀሀ ሀሀ ᴀကᔀᴀᬀ ሀሀ ሀሀ ሀሀ
)ఀఀ܀ഀ3̀᠀᠀܀3ᨀഀ̀܀ഀ ᰀᴀ ሀሀ ሀሀ ጀᔀကᘀᰀᴀ ጀᄀༀကᰀᰀᰀ ᔀ᐀ကᴀᘀ ᄀᔀက᐀ᰀᬀ ሀሀ ሀሀ ጀༀᬀကᰀༀᘀ
᠀̀ԀഀఀԀᨀഀ̀܀ഀ ጀጀᴀ ሀሀ ሀሀ ᰀᬀကጀ᐀ᴀ ጀက᐀ᰀᬀ ᴀᄀက᐀ༀᬀ ጀᰀကᘀ᐀ᬀ ሀሀ ሀሀ ᄀᰀကጀ
-Ԁ᠀ഀ܀/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ᄀကᬀᴀᔀ ሀሀ ᴀ᐀ကᴀᔀༀ ሀሀ ᄀᰀᘀကༀༀༀ ᐀ᰀကᄀ᐀ᔀ ༀༀᄀက᐀ᴀᔀ ጀᬀᰀကᄀ᐀ᘀ ጀကጀᔀᰀကጀጀ ᴀᔀጀကᰀᬀᘀ
-Ԁ᠀ഀ܀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ကༀ᐀ጀ ሀሀ ጀကᰀᰀကᘀᬀ ᴀကᔀጀᔀကᴀᘀᬀ ᴀကᬀᔀᄀကጀᄀᘀ ጀက᐀ᴀက᐀ᴀᔀ ᐀ᬀᴀကᄀᄀༀ ሀሀ ሀሀ ጀᘀᄀကᔀᔀᔀ
-̀8̀܀!(̀܀ ᴀጀ᐀ ሀሀ ሀሀ ᘀ᐀ကᘀᘀ ᐀ကᘀᰀᰀ ᰀ᐀ကᰀᄀᬀ ᴀᔀကᘀༀᰀ ሀሀ ሀሀ ༀကጀᰀᄀ
ࠀऀ̀&܀ഀ%Ѐ$܀܀᠀)܀!ऀ ᔀᔀᰀ ሀሀ ሀሀ ᰀᴀᴀကᰀᄀᄀ ᴀༀᘀကༀༀༀ ጀᄀကጀᴀ ጀᬀကᬀༀ ሀሀ ሀሀ ᔀᘀကༀᴀᴀ
ࠀ᠀9ԀC܀ഀᨀഀ̀Ȁ̀Ԁऀ ጀကᴀༀᘀ ሀሀ ሀሀ ጀᄀᘀကᴀ᐀ ጀጀጀကጀᴀᬀ ጀᬀᘀကᰀༀ ጀᘀᴀကᔀ᐀ༀ ᴀ᐀က᐀ᘀᘀ ሀሀ ᄀᘀᰀကᘀጀ᐀
ࠀ᠀+.̀᠀᠀& ሀሀ ሀሀ ᴀᰀကᬀᘀᘀ ᴀጀက᐀ᰀᔀ ᴀༀကᴀᴀᘀ ጀᬀကᰀᰀ᐀ ሀሀ ሀሀ ᴀༀကᔀ
2̀!Ȁ<ࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᰀጀᴀ ሀሀ ሀሀ ༀᬀᄀကᰀᘀᄀ ༀᄀ᐀ကᴀᄀༀ ᄀᴀᴀက ጀᔀᬀကༀᔀༀ ሀሀ ሀሀ ᴀᰀကᄀᔀ᐀
2!̀ఀ0᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᘀጀ ሀሀ ሀሀ ጀကጀᬀᴀကᘀ᐀ ጀༀᘀကᘀᬀᘀ ጀᬀᄀကༀᘀᬀ ᰀᘀကᰀᰀ᐀ ሀሀ ሀሀ ጀጀᘀကᘀᄀᘀ
8ԀഀԀ!᠀%$ȀఀԀ!ࠀ᠀ԀᤀԀഀఀ!ἀ ጀ᐀᐀ ሀሀ ሀሀ ᔀᴀကᰀᔀᴀ ༀ᐀ကᘀᴀ᐀ ᴀᘀကᘀጀጀ ᴀကᄀᰀᰀ ሀሀ ሀሀ ᔀᄀက᐀᐀
8!ԀԀഀȀ̀Ԁ᠀ऀᨀഀ̀܀ഀ ကༀᴀᄀ ሀሀ ᐀᐀ᘀက᐀ༀጀ ᴀကᔀᘀᰀကᘀᘀᬀ ᴀကᴀᬀᘀကᰀ᐀ᘀ ጀကᄀ᐀ᘀကᴀᬀༀ ᐀ᬀጀကጀᄀ ሀሀ ሀሀ ᴀᘀᬀကᔀ᐀ጀ
?Ԁ!ഀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᘀᄀᘀ ሀሀ
?Ԁ!ഀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᰀༀကᔀᘀᔀကᰀᴀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᔀᬀကᴀᴀ᐀ ሀሀ ሀሀ
?Ԁ!ഀ.̀($%Ѐ$܀܀᠀-̀&ఀ!̀Ѐఀ1Ā ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᴀကᘀ᐀ᰀ ሀሀ
?Ԁ!ഀᨀഀ̀܀ഀ.̀($ ᰀᴀကᬀᘀጀ ጀᴀကᬀᄀကᴀ᐀᐀ ጀᰀကᴀᄀ ሀሀ ᴀက᐀ᰀጀကᰀᄀༀ ᄀကᰀᬀᘀကᬀጀጀ ᄀကᰀᔀᴀကᄀᔀ᐀ ᴀကᔀᄀကጀᴀᄀ ᘀကᔀᔀᴀကᴀᔀᄀ ᴀကጀༀᴀက᐀ጀጀ
?Ԁ!ഀ:܀!+Ȁ܀!ЀԀᴀᬀᬀᬀᜀЀऀԀᤀἀ $!ఀԀ! ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကༀ᐀ༀ ሀሀ ሀሀ ሀሀ
?Ԁ!ഀ0̀᠀᠀Ԁᨀഀ̀܀ഀ ᐀ᰀᄀ ሀሀ ᄀጀᬀကᘀᰀᔀ ᰀᬀᔀကᴀᄀᘀ ᴀᰀကᘀᴀᄀ ᰀᔀༀကᔀᄀጀ ጀᴀༀကᄀༀ ሀሀ ሀሀ ᴀᰀጀကༀᘀ᐀
'+Ԁ&̀ऀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᬀༀ ሀሀ ሀሀ ᄀᔀༀကᬀᘀᬀ ጀᰀᬀကༀༀༀ ᄀᘀကᰀጀ ጀᄀༀကᬀጀᘀ ሀሀ ሀሀ ᴀᬀᄀကༀᔀᔀ
'ᤀ܀ഀఀ ᴀကༀᰀ ሀሀ ᰀጀက᐀ᰀༀ ጀကጀጀကᴀጀ ጀကᴀༀጀက᐀ጀᴀ ᔀᄀ᐀ကᘀᄀᄀ ᰀᄀᔀကༀᰀᘀ ሀሀ ሀሀ ᰀᴀༀက᐀ᬀᬀ
'Ԁ!ऀ܀ ᴀကༀᰀᴀ ሀሀ ሀሀ ጀကጀ᐀ᬀကᘀᬀᘀ ᘀᘀༀကᬀᘀጀ ᘀᴀက᐀ᰀᬀ ᰀᄀᰀကጀༀᬀ ሀሀ ሀሀ ᰀጀጀကᰀ᐀ᬀ
'̀ഀഀ&,᠀᠀Ԁἀሀ#܀&܀2᠀ఀᨀഀ̀܀ഀ ᬀ ሀሀ ሀሀ ᴀༀကᔀༀᴀ ᰀကጀᬀༀ ጀကᬀᔀᬀ ጀᬀကᄀ ሀሀ ሀሀ ᴀᄀကᔀᄀᄀ
'܀&ఀ.̀᠀᠀&ᨀഀ̀܀ഀ ༀጀༀ ሀሀ ሀሀ ᴀᄀༀက᐀ᔀ ᴀᰀᬀကᬀᘀᔀ ጀጀᬀကᔀᔀᄀ ᔀᰀကᘀጀ ሀሀ ሀሀ ᴀᬀᘀကᄀᴀጀ
4*᠀Ԁ ᴀᄀᔀ ሀሀ ሀሀ ሀሀ ᰀ᐀ကᰀᘀༀ ᰀᔀကᰀༀᬀ ᰀᰀကᴀᘀ ሀሀ ሀሀ ᄀጀကༀᰀᔀ
4!̀Ѐ܀*ᨀഀ̀Ȁ̀Ԁऀ ᰀጀ ሀሀ ሀሀ ᐀ᰀကᴀᄀᬀ ጀጀᰀက᐀ᴀᴀ ᘀᬀကᄀ᐀᐀ ᄀᘀကጀᔀጀ ሀሀ ሀሀ ጀᬀᘀကጀᔀ
4Ѐ2!᠀ഀऀᨀഀ̀Ȁ̀Ԁऀ ᴀကᔀᬀ᐀ ሀሀ ጀᄀᄀကᔀᄀᔀ ᘀጀༀကጀᘀᄀ ᘀༀༀကᴀᰀᄀ ᘀᴀ᐀ကᰀᘀ ᰀᄀᔀကᴀᰀᰀ ሀሀ ᴀጀᰀကᄀᘀጀ ጀༀᘀကᄀᰀ
4Ѐ?̀ఀఀ!̀Ѐ+ ༀᬀ ሀሀ ሀሀ ጀကᘀᔀᴀ ᘀကጀༀༀ ጀᔀက᐀ᘀᴀ ᔀကᬀጀᔀ ሀሀ ሀሀ ጀ᐀ကༀᄀᰀ
4̀ऀ3ἀ ᐀ ሀሀ ሀሀ ጀᄀကༀᴀ ጀༀကᄀᰀᄀ ᴀᴀကᰀༀᔀ ጀᴀကጀༀ ሀሀ ሀሀ ᰀကᘀᔀᄀ
4܀C0Ԁᨀഀ̀Ȁ̀Ԁऀ ᴀကᄀᬀༀ ሀሀ ሀሀ ᘀༀကༀᰀ ᄀᰀᰀကᔀ᐀ᔀ ༀᰀᄀကᄀᬀༀ ᰀᴀᰀကༀᘀᔀ ሀሀ ᔀᘀကᘀᴀ ᐀ᬀကᘀᄀᄀ
4܀ഀఀ̀ഀ ܀ᤀᤀഀ̀ఀἀ $!ఀԀ!%Ѐ$܀܀᠀ ᴀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကༀᔀᘀ ሀሀ ሀሀ ሀሀ
4!܀Ѐ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᴀကᴀᘀᔀ ሀሀ ሀሀ ᔀᰀ᐀ကᔀᬀᄀ ᴀᴀ᐀ကᘀጀᰀ ᴀᬀᴀက᐀᐀ጀ ᰀᴀᔀကᬀᄀጀ ሀሀ ሀሀ ᰀༀᔀကᬀༀᬀ
6܀!!̀&ࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᬀ ሀሀ ሀሀ ጀᬀက᐀ᄀᄀ ᔀᰀကᔀᔀ᐀ ᴀᔀကᬀᴀ ᴀᴀༀကᰀᴀᰀ ሀሀ ሀሀ ጀጀ᐀ကᬀᄀᔀ
6܀!ఀ$?Ԁ!ഀ,܀Ѐఀ̀܀ഀ᠀9!̀ഀ̀ഀ( ԀഀఀԀ! ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᔀༀᰀ ሀሀ
#ഀᤀ)Ԁഀ,̀&ఀᨀഀ̀Ȁ̀Ԁऀ ጀᴀကᬀ᐀ ሀሀ ሀሀ ᄀက᐀ᔀጀကᬀᴀᄀ ጀကᘀᄀကᄀᘀᔀ ጀကༀᬀᴀကᬀ᐀ᰀ ጀကᔀᰀᬀကጀᘀᴀ ሀሀ ሀሀ ᄀᴀༀကጀᘀᔀ
#܀ഀऀᨀഀ̀܀ഀ ጀༀ᐀ ሀሀ ሀሀ ༀကᔀጀᴀ ༀကᴀᰀ ᐀ᄀက᐀ᄀ᐀ ᴀᄀကᴀᄀጀ ሀሀ ሀሀ ᄀᄀကᄀᰀᔀ
1̀ऀ(ԀЀ!Ԁ&ఀ $!ఀԀ!%Ѐ$܀܀᠀ ጀ᐀ᴀ ሀሀ ሀሀ ကᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
1̀܀)!0܀ሀ8!ԀԀഀ᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀᴀༀ ሀሀ ሀሀ ᴀကᄀᬀᬀ ጀᬀᰀကᔀᄀᰀ ᔀᴀကᔀᬀᴀ ጀᬀᬀကጀᄀᰀ ሀሀ ሀሀ ጀᔀༀကᬀᬀᔀ
1܀&Ԁऀ᠀Ԁᨀഀ̀܀ഀ ᰀကᔀ᐀ᄀ ሀሀ ሀሀ ጀကᰀᰀᄀကᄀ ጀᘀᬀကጀᴀᰀ ጀᰀ᐀ကᴀᘀༀ ༀጀᴀက᐀ᔀᰀ ሀሀ ሀሀ ጀ᐀ကᔀᰀᬀ
%Ԁᤀ̀ఀ!܀*̀Ѐ ᴀᄀጀ ሀሀ ሀሀ ሀሀ ᘀᄀကᄀᔀ᐀ ᰀကᔀᰀጀ ᰀᴀကᄀ᐀᐀ ሀሀ ሀሀ ᐀ကᄀጀ
%̀Ԁ!!%ഀऀ&ᨀഀ̀Ȁ̀Ԁऀ ༀကᰀᘀᬀ ᐀ጀကༀᘀ ጀጀ᐀ကᴀ᐀᐀ ጀကᰀᄀကᘀༀ ᘀᰀᔀကᴀༀༀ ᬀᔀကᘀᘀᰀ ᔀༀༀကᴀᴀጀ ᐀ጀကᘀᰀᘀ ᴀᴀᴀကᬀᬀᄀ ༀᴀᬀက᐀ᬀᰀ
%܀ఀ$2܀!+ᨀഀ̀܀ഀ ᰀᔀᴀ ሀሀ ሀሀ ጀᰀጀကᄀᴀᄀ ጀᬀᴀက᐀ጀ ጀጀᘀကᴀᄀᘀ ᄀ᐀ကༀ᐀ᬀ ሀሀ ሀሀ ᴀༀጀက
%܀ఀ$Ԁ!ഀ?Ԁ!ഀᨀഀ̀Ȁ̀Ԁऀ ᴀက᐀ᘀᔀ ሀሀ ሀሀ ᘀᴀ᐀ကᰀ᐀ᴀ ༀᬀᰀကᬀጀༀ ༀᴀᴀကᘀᄀጀ ᄀᬀᬀကᔀᄀᘀ ሀሀ ༀᴀကᰀᴀጀ ᄀᬀကༀ
%ఀഀऀ!ऀ ᴀကᄀᰀᄀ ሀሀ ሀሀ ጀကᬀᄀက᐀ༀᴀ ᔀᬀᬀကᬀᰀᘀ ᴀကᰀᔀ ᰀᰀကᄀༀᄀ ሀሀ ሀሀ ጀༀကᄀᰀᰀ
9Ȁఀ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀက᐀᐀ጀ ሀሀ ሀሀ ᘀᰀᬀကᴀᘀᬀ ᬀᰀကᔀༀᰀ ᬀᔀကጀᘀ ᴀᔀကᴀ᐀ ሀሀ ሀሀ ᴀᰀᰀကᄀᔀᘀ
9Ȁఀᨀഀ̀܀ഀ.̀($ ጀကᬀᄀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀ᐀ကༀጀᴀ ጀᰀᔀကጀጀ᐀ ሀሀ ᰀကᰀᬀༀ ᐀က᐀ᰀ
9Ԁ$Ѐ$*̀ᨀഀ̀Ȁ̀Ԁऀ ᄀကᴀ ሀሀ ሀሀ ጀကᴀᬀጀကᄀᄀ ᄀᬀᬀကᬀༀ ᬀᄀကᴀᴀᄀ ༀጀကጀᔀᘀ ጀᬀကጀᔀᬀ ᄀᰀကᘀ᐀ᰀ ᄀ᐀ጀကᄀༀ
,᠀᠀ԀἀĀ+ $!ఀԀ!%Ѐ$܀܀᠀ ᴀ᐀ༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
,̀ഀԀ᠀ഀऀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀᰀᘀ ሀሀ ሀሀ ᰀༀᄀကᰀጀᴀ ᄀༀᰀကᴀᬀ ᴀᔀကጀᴀༀ ጀጀᰀကᰀ᐀ༀ ሀሀ ሀሀ ጀᬀᄀကᴀᴀጀ
:&Ѐ܀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᄀᘀ ሀሀ ሀሀ ጀကጀᄀᰀကᔀᄀᄀ ጀကᬀᄀᰀကᔀᘀ ᐀ༀᰀကༀ ᰀᔀကᔀᬀༀ ሀሀ ሀሀ ᴀᬀᰀက᐀ᘀ
:&Ѐ܀ᨀഀ̀܀ഀ.̀($ ጀကᰀᘀᘀ ሀሀ ሀሀ ሀሀ ጀ᐀ᰀကᔀ᐀᐀ ᰀᄀᄀကᰀᰀᰀ ጀᔀကᰀᄀ᐀ ሀሀ ᔀကᰀ᐀ᄀ ጀᔀᘀက᐀ༀᴀ
:Ԁ&ఀ&̀ऀԀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကጀᔀጀ ሀሀ
1ऀကᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᐀ᔀᴀ ᰀᰀ᐀ကጀᔀ ᰀ᐀ༀက᐀ᰀᘀ ሀሀ ሀሀ ᐀ᬀကᰀᴀ ጀᰀᄀကᬀ᐀᐀ ᴀᰀကᴀᰀᴀ ሀሀ ᰀᄀᴀကᬀᰀጀ
ᜀ!ᤀ܀ഀᨀഀ̀܀ഀ ᐀ᴀᘀ ሀሀ ሀሀ ᰀᴀᔀကᴀᴀᘀ ᰀᰀ᐀က᐀ጀᄀ ᴀጀᰀကᬀᰀ᐀ ጀᴀᴀကጀጀᬀ ሀሀ ሀሀ ᐀ᬀကᴀᴀጀ
Ԁഀఀ!᠀ᨀഀ̀܀ഀ ጀကᘀᴀᄀ ሀሀ ሀሀ ᘀᴀༀကᘀᄀᬀ ᰀༀᴀကༀᘀᄀ ᰀᄀༀကᴀༀ ᴀᰀကᔀᬀᔀ ሀሀ ሀሀ ጀᬀᔀကᬀᔀᴀ
܀!Ѐ܀!ഀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᰀကᬀᔀᔀ ሀሀ ᰀᬀༀကᔀᬀᬀ ᘀᘀᬀကᘀ᐀ ᔀᰀᔀကༀᄀᔀ ጀကᴀༀᴀကᰀᬀༀ ᄀᰀᴀကጀᴀ ሀሀ ጀᘀ᐀ကᰀᔀጀ ကᴀᔀ᐀
-Ԁ᠀ఀ,̀Ԁ3/܀̀ഀఀᨀഀ̀܀ഀ ᘀᰀ ሀሀ ሀሀ ᰀༀကༀᴀᬀ ሀሀ ᴀᬀကጀᬀᔀ ጀᬀကༀ᐀ᰀ ሀሀ ሀሀ ᴀᬀကᘀᔀ
.ഀȀ܀!ऀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀက᐀ጀༀ ሀሀ ᴀ᐀ༀက᐀ᰀጀ ᴀကᴀᴀᔀကጀᬀᄀ ጀကᄀᬀကᔀᔀᬀ ጀကᄀᘀᬀကᰀᴀᄀ ᔀᰀကᄀༀᰀ ሀሀ ሀሀ ᴀᬀᴀက᐀ጀༀ
.ഀȀ܀!ऀ/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ᰀကᔀ᐀ ሀሀ ሀሀ ሀሀ ᄀᄀကༀᬀᬀ ᄀᰀᔀကᔀᔀᘀ ༀᰀༀကᴀༀᬀ ሀሀ ጀကᰀᄀᄀကᘀ᐀ ᴀᬀༀက᐀ᰀ᐀
"&᠀ഀऀᨀഀ̀܀ഀ ᴀᄀༀ ሀሀ ሀሀ ᘀᄀကᘀᬀᄀ ༀ᐀ကᴀᰀᬀ ᴀᰀༀကᴀጀᴀ ᴀᘀကᘀᬀᄀ ሀሀ ሀሀ ᘀᬀကᔀ᐀ᄀ
?̀ഀ(& ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᄀༀᰀ ሀሀ
?̀ഀ(& ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ጀᬀကጀᰀᬀကᔀᬀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကༀጀᰀကጀᘀጀ ሀሀ ሀሀ
?̀ഀ(&1̀0Ԁ!ሀ.!ऀ3̀Ѐ+ᨀഀ̀܀ഀ ༀᔀᘀ ሀሀ ሀሀ ጀ᐀ᬀက᐀ᴀᬀ ᔀጀကᄀᔀ ᰀༀက᐀ጀ ᔀᴀကጀༀ᐀ ሀሀ ሀሀ ᴀᰀᴀကᄀ᐀
?̀ఀ !&܀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᔀༀ ሀሀ ሀሀ ጀᰀᄀက᐀ᔀ ጀᬀᔀကᬀༀᘀ ༀᰀကᔀᘀᄀ ༀᄀက᐀ᴀᬀ ሀሀ ሀሀ ጀጀ᐀ကᰀᘀༀ
'+Ԁ&̀ऀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀጀᰀ ሀሀ ሀሀ ጀᔀᘀကᄀᘀᘀ ጀᘀကᬀᔀ᐀ ᰀᬀᴀကᘀᴀ ᬀကጀ᐀ ሀሀ ሀሀ ᐀ᔀကᰀᰀ
'Ԁᤀ܀܀!Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀက᐀ᄀ ሀሀ ሀሀ ጀကᴀᰀᄀကᰀᴀᬀ ᘀᰀကᬀᴀ ጀကᬀᰀᘀ ᄀᬀᔀကᰀ᐀ጀ ሀሀ ሀሀ ༀᬀကᴀᰀጀ
'Ԁᤀ܀܀!Ԁᨀഀ̀܀ഀ.̀($ ᴀကᬀጀ ሀሀ ሀሀ ሀሀ ༀᬀကༀᘀ᐀ ᴀጀᔀက᐀ᄀᘀ ᴀᔀကᴀᘀᴀ ሀሀ ᴀᬀᔀကᔀᄀᴀ ᐀ᬀကጀᘀༀ
4̀ऀ,᠀᠀Ԁἀᜀ᠀ఀԀ!ഀఀ̀0Ԁ $!ఀԀ!%Ѐ$܀܀᠀ ᰀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကጀᬀጀ ሀሀ ሀሀ ሀሀ
#̀܀ഀԀԀ!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᬀጀ ሀሀ ሀሀ ᄀᴀᘀကᬀጀ ᔀᴀကᴀᘀᴀ ༀကᬀᄀ ጀༀᬀကༀᰀༀ ሀሀ ሀሀ ᐀ᔀကᬀᬀༀ
1ԀԀȀሀ%ഀ&Ԁఀᨀഀ̀Ȁ̀Ԁऀ ᴀကᰀᬀ ሀሀ ᰀᬀကᔀᄀᘀ ᔀᰀᔀက᐀ᴀᘀ ጀကጀᴀᬀကༀᰀᔀ ᘀᔀᰀကᴀᰀᴀ ᰀጀကᬀᰀᰀ ሀሀ ጀጀༀကᄀᔀ ጀᔀကᄀᰀᬀ
ఀЀ2ᄀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᄀᴀᬀ ሀሀ ጀကᴀༀᴀကᰀༀᘀ ሀሀ ᔀᰀကᬀᘀጀ ᴀ᐀က᐀ᄀᴀ ᬀကᰀᰀༀ ጀᰀༀက᐀ᬀༀ ሀሀ ᴀᄀᴀကᬀᰀᬀ
?Ԁ᠀&Ԁἀ0̀᠀᠀Ԁᨀഀ̀Ȁ̀Ԁऀ ጀကᘀༀᘀ ሀሀ ሀሀ ᄀᰀᬀကᘀᬀ ᰀᔀᘀကᬀᬀༀ ༀᬀᬀကᰀᄀ ᴀᄀᄀကᬀᄀᘀ ሀሀ ᔀကᘀᘀᔀ ᰀༀကጀᰀ᐀
7722 California State Auditor Report 2003-107 California State Auditor Report 2003-107 7733
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀက᐀ᘀༀ ᴀက᐀ᔀᰀ ሀሀ ሀሀ ᴀကᬀᬀጀ ሀሀ ༀကᴀ᐀ᔀ ༀᔀကᘀༀༀ ᴀကༀᴀᬀကᔀᔀጀ
ጀᰀကᔀ᐀ᘀ ᴀጀကᰀᄀᬀ ሀሀ ጀᬀကᄀᘀ ጀጀကᘀ᐀ᘀ ጀᬀကᴀ᐀᐀ ሀሀ ሀሀ က᐀ ሀሀ ᐀က᐀ༀᘀ ጀጀᰀကᴀᬀ ᄀᴀᰀကᬀༀ
ጀᬀကᰀᔀᔀ ᄀကᰀᘀ ሀሀ ᰀᴀကᰀᔀᬀ ᰀကᘀᴀᄀ ᰀᄀကᄀጀᄀ ሀሀ ሀሀ ጀᔀကᬀᔀ ᴀጀကༀᄀᔀ ᰀᬀက᐀ᔀጀ ᄀ᐀ᴀကᄀᄀᘀ ጀကᬀᄀጀကༀᰀ
ᄀༀကᰀᬀᬀ ጀༀᰀက᐀ᰀᴀ ሀሀ ᄀ᐀ကጀጀᄀ ᔀᬀကᄀጀᔀ ᴀကᬀᬀᄀ ጀༀကༀᘀᴀ ሀሀ ᄀကᬀᄀᔀ ᰀ᐀ကጀᴀጀ ᴀᴀကጀᔀᬀ ᰀᄀᄀကጀᴀᰀ ᴀကᰀጀᔀကༀᔀᔀ
ᔀကᴀጀጀ ጀᴀကጀༀᔀ ሀሀ ሀሀ ᰀကᔀᬀᰀ ᰀကༀༀ᐀ ሀሀ ሀሀ ᴀကᰀᰀᘀ ᴀကጀᰀᴀ ᔀကᰀᴀጀ ༀᘀကᄀᴀᬀ ᰀᘀᰀကᄀᔀ
ሀሀ ሀሀ ጀကᴀ᐀ကᔀᔀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᔀༀᬀ ጀကᰀᴀༀကༀᴀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကጀᬀᰀကᘀᬀᘀ
ᴀᄀက᐀ᄀༀ ᰀကᘀᰀᰀ ሀሀ ጀᴀကᰀᄀ ጀ᐀က᐀ᄀ᐀ ጀᘀကᰀᬀ ሀሀ ሀሀ ጀᴀကᬀᘀጀ ጀጀကᄀጀᄀ ጀᴀကᔀጀᴀ ጀᴀ᐀က᐀ᘀᘀ ጀကᬀᄀጀကᘀᰀ
ᔀကᴀጀጀ ᐀ကᴀᰀ ሀሀ ᘀᘀᬀ ༀကᘀ᐀ጀ ༀကༀᘀ ሀሀ ሀሀ ᰀကༀᘀ ᰀကᄀᬀᰀ ༀကᴀ᐀ᔀ ᐀ༀက᐀ᄀ ᴀᰀᴀကᬀᴀᬀ
ᄀကᘀᬀༀ ጀᴀကༀༀᔀ ሀሀ ሀሀ ༀကᄀᬀᘀ ༀကᬀ ሀሀ ሀሀ ᰀကᔀᔀጀ ᰀကጀ᐀ ጀက᐀ᬀᔀ ༀጀကༀᄀ᐀ ᴀጀጀကᬀᔀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ᄀ᐀ᘀကᬀᔀༀ ᘀᬀကᘀᄀᰀ ሀሀ ሀሀ ༀᴀကᰀ᐀ᬀ ကᰀᬀ ጀᬀကༀᘀ᐀ ጀᴀကᘀᰀ᐀က᐀ༀༀ ༀጀကᄀጀᄀကᴀጀᄀ
ᄀᄀጀကᄀᴀᘀ ᴀᴀༀကᔀᘀ ሀሀ ᰀကᄀᴀᰀ ጀᴀᴀကጀᔀᴀ ጀጀᰀကᄀༀᔀ ᔀကༀༀᬀ ༀᬀကᬀᬀᬀ ᘀᰀက᐀ༀᔀ ᔀጀကጀༀ ሀሀ ᔀ᐀ᰀကጀ᐀ᔀ ကᴀༀᔀကༀᬀༀ
ᰀကༀᴀကᴀ ᴀကᄀᬀᔀကᴀᬀ ሀሀ ᴀကᴀᰀကᴀᰀᄀ ጀကᴀᘀᔀက᐀ᬀ ጀကጀༀᘀကᬀᴀ ᰀကᘀᬀ ᄀ᐀ကᴀጀᄀ ᘀᄀᔀကᬀጀᰀ ᔀጀᘀကᴀᰀ ᘀༀᄀက᐀ᘀᘀ ጀᬀက᐀ᬀጀကᔀᴀ᐀ ᘀጀကᰀ᐀ᬀကᄀጀ
ጀᔀ᐀ကᔀᰀᘀ ጀᔀᴀကጀᰀༀ ሀሀ ᘀᴀကᴀᬀༀ ᔀကᰀᬀ ᐀ကᴀᄀ ᐀ကᰀᰀᰀ ሀሀ ༀᬀကጀጀ ᄀᴀကༀጀᴀ ᄀᘀကᔀᴀᘀ ᄀጀᄀကༀ᐀ᔀ ᰀကᰀᔀ᐀ကᬀᘀᘀ
ᔀကᴀጀጀ ကጀ᐀ᘀ ሀሀ ሀሀ ᴀကᘀ᐀ᴀ ᴀကᘀᄀᔀ ሀሀ ሀሀ ጀကᘀᘀ ጀကጀᬀ ሀሀ ᰀጀက᐀ᔀᴀ ጀᄀᴀကጀ᐀ᬀ
ᄀကᘀᬀༀ ጀကᴀᔀ ሀሀ ᄀကᄀᘀༀ ᰀᔀᔀ ༀᬀᴀ ሀሀ ሀሀ ᄀᰀᬀ ᰀༀ᐀ ሀሀ ጀᄀကᰀᰀༀ ᰀᄀကጀ
ༀᰀကᄀᘀᴀ ᄀᘀက᐀ᘀ ሀሀ ጀᄀက᐀᐀ᰀ ጀᘀကᄀጀ᐀ ጀကᬀᔀᔀ ሀሀ ሀሀ ጀጀကᘀጀᬀ ጀᬀကᬀᰀ ጀᔀကᴀᬀᘀ ጀᴀက᐀᐀᐀ ᐀ᄀᄀကᔀጀᴀ
ᄀကᘀጀ ጀጀကᄀༀጀ ሀሀ ᴀᴀကᘀༀ᐀ ༀကጀᴀ᐀ ᄀကᄀᘀᬀ ሀሀ ሀሀ ᰀကᴀᔀༀ ᴀကᔀ᐀ᰀ ᰀကᰀ᐀ᬀ ᄀᘀကᰀᴀༀ ᴀᰀကጀᄀጀ
ᰀᔀᘀက᐀ༀ ሀሀ ᔀᔀᄀကᘀጀᬀ ᰀᄀကᄀᰀ ጀༀᬀကᰀᴀᘀ ጀᰀ᐀ကᘀᰀᰀ ሀሀ ሀሀ ᐀ကᰀᘀༀ ᘀက᐀ᔀᰀ ሀሀ ᰀကᄀᬀကᔀ᐀ᘀ ᐀ကᴀᴀᔀကጀ᐀᐀
᐀ጀᬀကༀ᐀ༀ ༀᄀကᔀᘀᬀ ሀሀ ᴀᄀ᐀က᐀ᘀ ᰀᬀᄀကጀᰀጀ ᴀᔀᄀကༀጀ ᘀༀကᬀጀ ጀက᐀ༀༀ ᴀᬀᔀကᘀᬀ᐀ ጀᔀကᰀ᐀ᬀ ጀᬀᬀကᴀᰀᰀ ጀကༀᄀကᄀጀᴀ ጀᄀကᰀ᐀ༀကᴀᰀᴀ
ጀጀကᬀᰀᴀ ᴀᬀကᘀᴀ ሀሀ ᴀᄀကᘀༀᬀ ጀᬀကᔀᄀᰀ ᐀ကᰀᰀ ሀሀ ሀሀ ကᘀጀᄀ ༀကᔀ᐀ᰀ ကᬀༀ ጀᘀᘀက᐀ᰀ ༀᔀༀကᘀༀ
ༀကᬀᔀ ᔀᴀကᔀᄀ ሀሀ ༀༀကᬀༀᄀ ᰀ᐀ကጀᄀ ᰀᄀကᰀᰀᬀ ሀሀ ሀሀ ᴀༀကᔀ᐀ ᴀጀကᘀᴀ ᴀᄀကጀᘀ ᴀᬀጀကༀᔀ ጀကᄀᬀကᄀ᐀ᰀ
ᰀጀကᔀᰀᬀ ᐀ᔀကᬀᔀᰀ ሀሀ ᄀကᔀጀ ᰀကᴀᔀᴀ ༀᘀက᐀ᄀᘀ ጀᴀᘀက᐀ᴀᔀ ሀሀ ᰀᘀကᔀᄀ᐀ ᰀကༀᰀ ᄀᬀကༀ᐀᐀ ᄀᴀᘀကᰀᘀᴀ ᴀကᬀᰀༀကᰀᔀᔀ
ᔀကᴀጀጀ ᐀ကᄀᬀጀ ሀሀ ᔀကᴀༀᬀ ᰀကᴀༀ ᰀကᰀᄀ᐀ ሀሀ ༀᬀကᬀᬀᬀ ᴀကᄀᄀᘀ ᴀကᬀᘀ᐀ ሀሀ ᄀᘀကጀ ᴀᰀ᐀ကᘀᬀ
ጀᴀကༀ ጀᰀ᐀ကᰀᄀ᐀ ሀሀ ጀᬀᴀကᔀᬀᄀ ༀကᘀᔀᰀ ༀጀကༀᰀᔀ ሀሀ ሀሀ ᰀ᐀ကᬀᰀᄀ ᰀᰀကᬀᴀ ᄀᴀကᔀᔀᰀ ᄀᰀက᐀ༀ ᴀက᐀ᄀᘀကᴀ
ጀᘀကᔀༀᘀ ᴀᘀကᔀᔀ ሀሀ ጀጀᬀကጀጀᬀ ጀᰀᄀကᄀༀ ጀጀᘀက᐀ᬀᬀ ሀሀ ሀሀ ᐀ᬀကༀᘀጀ ᔀက᐀᐀᐀ ༀᬀက ᰀᴀᘀကᬀጀ ᰀကᬀᘀကᘀᘀ
ᔀကᴀጀጀ ᴀကᴀᰀᰀ ሀሀ ጀጀကጀᔀ ጀጀကᬀᬀጀ ᐀ကᰀᔀᘀ ሀሀ ༀᬀကᬀᬀᬀ ကᘀᘀጀ ༀကᘀᄀༀ ᰀကጀᔀᘀ ᔀကᄀᄀᄀ ᄀ᐀ကᔀༀᴀ
ᄀᰀ᐀ကᘀᰀጀ ༀᄀᰀကᔀༀጀ ሀሀ ጀကᰀᄀᘀက᐀ጀ ᴀ᐀ᔀကጀ᐀ༀ ᴀᔀᄀကᰀ᐀ᬀ ᰀᴀᬀက᐀ᄀᴀ ᰀᄀᴀကᬀᴀ ᴀᬀကጀༀༀ ጀᔀᄀကᄀᄀ ጀᄀᬀကᴀༀᴀ ᴀကᬀᄀ᐀ကᰀᬀጀ ጀᄀကᘀᬀ᐀ကጀᄀᰀ
ሀሀ ሀሀ ጀကᘀ᐀᐀ကጀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᔀᬀ᐀ ᴀကᬀ᐀ጀက᐀ᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀༀကᘀᘀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᄀကᄀ᐀ᰀကᄀᰀᘀ
ሀሀ ሀሀ ᴀကᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᄀༀကᔀ ᘀᴀᄀကᔀጀ᐀
ጀကᄀᔀༀကᔀༀᬀ ጀᘀᘀကጀᬀᄀ ᄀကᴀ᐀ᰀကᴀ ᴀက᐀ጀᬀကༀጀᘀ ጀကᴀᔀကᴀ᐀ ጀကᴀᴀᘀကᬀༀᘀ ሀሀ ༀᬀᬀကᴀᬀᬀ ᬀ᐀ကᰀᄀ ᔀᰀᬀကጀༀ ᔀ᐀ကᘀༀ᐀ ጀጀကᘀᬀᬀကᬀጀᘀ ᰀကༀᴀကᴀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကༀ᐀ༀ
ༀༀကᬀᔀᘀ ጀᬀကጀᬀጀ ሀሀ ᄀᴀကᰀ᐀᐀ ᄀ᐀ကᴀ ᄀᴀကᔀᘀᔀ ሀሀ ሀሀ ᰀጀကᰀ᐀ᰀ ᴀကᬀ ጀᔀက᐀ᄀༀ ጀကᰀᬀጀကᔀᄀ ᰀကᰀᘀᘀကᬀᔀ᐀
ጀༀကጀ ᘀᰀကᔀᴀᘀ ሀሀ ᄀᬀကᔀጀ ᄀጀကᘀᔀ ᄀጀကጀༀᄀ ሀሀ ሀሀ ᰀጀကᬀᴀ᐀ ᴀကᰀༀᬀ ጀᔀကጀጀ ጀᬀက᐀ༀ ጀကᄀጀက᐀ᘀᘀ
ᰀᬀကᘀᬀༀ ᴀᘀᬀကጀᬀༀ ሀሀ ጀᔀကᴀ᐀ጀ ጀᴀༀကᴀ᐀ༀ ጀጀጀကᄀᬀ ༀကᴀ ᰀ᐀ጀကᬀᄀᬀ ᘀᰀကᬀᰀጀ ᔀᬀကᄀ᐀ ᔀᄀကᔀᘀ ጀကༀᔀᘀကༀᬀᴀ ᔀကᰀༀကᔀᬀᴀ
ᰀᔀᄀက᐀ᔀᄀ ᴀᴀᘀကༀᔀᘀ ሀሀ ጀᔀᔀကᘀᄀᴀ ጀጀကᄀᄀᬀ ጀᬀᔀကᘀᄀᔀ ሀሀ ጀ᐀ကᰀᴀ ᘀᬀကᴀጀ᐀ ᔀကጀ᐀ᘀ ᰀကᴀᬀ ᘀᘀကᰀጀጀ ༀကༀጀᄀကᰀ᐀ጀ
ༀက᐀ᬀᬀ ᐀ကᰀᘀ ሀሀ ကᄀᘀༀ ᰀကᴀᬀጀ ᰀကጀᘀᴀ ༀကᄀᬀ᐀ ሀሀ ᴀကᰀᄀ᐀ ጀက᐀ᘀᴀ ᰀကᘀᴀጀ ᄀᔀကༀᔀ ጀༀᄀကᴀ
᐀က᐀ᘀ ᄀᄀက᐀ᄀᔀ ሀሀ ᴀကᰀᰀᄀ ᴀᴀကᄀ ᴀጀကᔀᔀᬀ ሀሀ ሀሀ ጀကᰀᔀༀ ጀᰀကᘀᰀᄀ ሀሀ ᰀᘀᬀကༀ᐀ ጀကᄀ᐀ᴀကᴀༀ
ᔀကᴀጀጀ ᴀᬀက᐀ༀጀ ሀሀ ᔀကᴀༀᬀ ጀጀကᘀᄀ ጀᬀကᰀᄀጀ ሀሀ ሀሀ ᔀကᘀᄀᬀ ကᴀ ༀကጀᴀᄀ ᄀကᘀጀ ᴀᔀༀကᄀᴀᬀ
ጀ᐀က᐀ༀ ᴀᘀကᬀᄀᔀ ᔀᬀက᐀ᴀᘀ ጀကᰀᰀᄀ ጀᘀကᴀᔀ ጀༀကᘀᴀༀ ሀሀ ሀሀ ጀᬀကༀༀༀ ᐀ကᘀᘀᰀ ᰀကᰀ᐀ᬀ ጀᘀᔀကᔀ᐀ ᘀᴀༀကᰀᴀᰀ
ᰀᰀༀကᴀጀ ጀ᐀ကጀᄀ ጀༀᰀကᬀᬀ᐀ ጀᘀᄀကᬀᴀ ጀᴀᰀကᬀༀ ጀጀᰀကᔀༀᬀ ሀሀ ༀᬀကᬀᬀᬀ ᔀကᄀᔀጀ ᔀᬀကᬀᬀༀ ᔀက᐀ᴀጀ ᐀ᔀ᐀ကጀᰀᴀ ༀကᘀༀကༀᴀᄀ
ᄀကᘀጀ ᄀက᐀᐀ᄀ ሀሀ ᔀကᄀᴀ ᴀကༀ᐀ༀ ᴀကᴀጀ ሀሀ ሀሀ ጀကༀᄀ ጀကᄀᬀ᐀ ᴀကᰀᰀᬀ ᴀᔀကᔀᔀᴀ ጀᴀᄀက᐀ᬀ
ᔀကᴀጀጀ ጀᄀကᘀᬀᄀ ሀሀ ᄀကᘀༀᔀ ༀကᰀᔀᘀ ᄀကༀᰀ ሀሀ ሀሀ ᰀကᰀᬀᘀ ᴀကᘀጀᰀ ကᔀᔀ᐀ ᰀᬀကᰀ ᴀᬀ᐀ကᬀጀጀ
ጀᄀကᴀᔀᔀ ጀ᐀ᰀကጀᰀ ሀሀ ᄀᰀကᬀༀᔀ ጀጀ᐀ကᴀᔀᰀ ጀᬀᘀကᬀጀ ሀሀ ᴀᔀᬀကᔀᄀᄀ ᔀጀက᐀ጀ᐀ ကᄀ ᄀကᴀᴀᄀ ᐀ᰀကᄀጀᴀ ᄀကༀᬀကጀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᴀᄀ ጀကᴀᬀᴀ
ᰀᰀက᐀ᴀༀ ᴀᬀᄀကᘀᴀᴀ ሀሀ ᄀᬀက᐀ᴀ᐀ ጀጀ᐀ကᰀᰀᔀ ጀᬀᄀက ᴀᴀကᘀᔀᬀ ሀሀ ᔀᴀကᴀᬀᴀ က᐀ᬀᰀ ᐀က᐀ᴀᴀ ᰀᄀᴀက᐀ༀᄀ ᴀက᐀ᰀༀကጀᴀᘀ
ᔀကᴀጀጀ ጀᴀ᐀ကᘀᘀጀ ሀሀ ကᴀᄀᄀ ᘀကᘀᔀᔀ ༀကጀᄀᄀ ጀᰀᄀကጀᘀᄀ ሀሀ ᄀ᐀ကༀᰀ ᄀᴀကጀᴀᴀ ᰀ᐀ကᘀᰀᬀ ᴀༀᘀကༀᰀᴀ ጀက᐀ጀᔀကᘀᰀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀ᐀ကᘀᰀᔀ ᄀကༀ᐀ᬀ
ᰀ᐀ᰀကᔀᰀᰀ ጀကᬀༀ᐀ကᬀᰀༀ ሀሀ ༀᴀᄀကᄀᔀᘀ ༀ᐀ᔀကᴀᰀᔀ ༀᰀᔀကᘀ ሀሀ ሀሀ ᄀᬀᄀကᬀጀ ᰀᄀᰀကጀ᐀ᬀ ᄀᰀጀကༀༀ᐀ ጀကༀༀကᔀᰀጀ ጀကᰀᰀᴀကᴀᴀᄀ
ጀကᴀᘀᬀ ᴀᬀကᘀᄀ ሀሀ ሀሀ ᘀကༀༀ ᘀကጀᴀᴀ ሀሀ ሀሀ ༀကᘀᴀᴀ ᄀက᐀ᰀ᐀ ሀሀ ᄀༀကᄀᄀ ᰀ᐀ༀကᄀᔀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀကᔀᄀ᐀ ᰀᴀᔀကᰀᄀ᐀
ጀᄀကᰀᘀ ᄀကᔀᘀ ሀሀ ᴀ᐀ကༀጀᘀ ᰀကᔀᘀᘀ ᰀᴀကᔀᰀ᐀ ሀሀ ሀሀ ᴀᄀကጀᘀጀ ᴀᬀကༀᰀጀ ᴀက᐀ᄀ ᴀᬀᴀကༀᬀᄀ ጀကጀᔀᬀကᬀᘀ
ᴀᘀကጀᰀᘀ ᰀ᐀ጀကᔀᘀᴀ ሀሀ ᔀᘀကᴀᘀጀ ጀᔀᘀကᔀᔀ᐀ ጀༀᘀကᔀༀ ᴀༀᴀက᐀ᘀᴀ ሀሀ ጀᴀᬀကᄀᄀᄀ ጀᬀᴀကጀ᐀ᴀ ጀᴀᔀကጀጀ ᰀ᐀ጀကᬀጀༀ ᄀကጀ᐀ᰀကᴀᬀ
ጀᘀကༀༀ᐀ ᴀᔀကጀ᐀ᔀ ሀሀ ጀᘀကᴀ ጀᴀကᰀᰀጀ ጀᬀကᘀᄀᰀ ሀሀ ༀᬀကᬀᬀᬀ ᘀကᬀᰀᘀ ကᘀጀᔀ ᔀကᔀᬀ ጀᬀ᐀ကༀᰀጀ ༀᄀက᐀ᴀ
ᴀᰀᰀကᄀᘀༀ ༀᴀᔀကᄀᘀ ሀሀ ᴀᰀᰀကᘀᄀᴀ ᴀᘀကༀᬀᴀ ᴀᰀༀကᔀ᐀ᬀ ᰀᴀᰀကༀᬀጀ ሀሀ ጀༀᔀက᐀ᰀᰀ ጀༀጀကᰀༀ ጀᔀༀက᐀ᘀༀ ጀကጀጀᔀကᰀ᐀ᘀ ᘀကᬀᰀကᄀᔀༀ
ᴀကᰀᬀᬀ ᄀᰀကᰀᬀ ሀሀ ሀሀ ጀᘀကᄀᄀༀ ጀကᰀᔀᬀ ሀሀ ሀሀ ጀᴀကᬀᔀᄀ ጀᬀကᴀᄀᔀ ᘀကᘀᬀༀ ᄀᄀༀကጀᄀ ጀကᴀᰀༀကᬀༀጀ
ጀᰀᰀက᐀ᬀༀ ᴀᴀጀကᘀᔀ ሀሀ ᴀᬀᰀကᄀ᐀ᴀ ጀༀᄀကᬀᄀᔀ ጀᰀᘀကጀጀ ሀሀ ሀሀ ᐀ጀကᄀᴀ ᘀᄀကᄀᘀ᐀ ༀጀက᐀ᬀ ༀᰀᔀက᐀ᘀᰀ ᄀကᰀᰀᴀကጀༀ᐀
ጀᰀᔀကᴀ᐀ᔀ ᴀᴀ᐀ကᄀ᐀ ሀሀ ᐀ᄀကᰀᰀ ጀᴀᰀကጀᄀጀ ጀጀᬀကጀༀᬀ ሀሀ ༀᬀကᬀᬀᬀ ᘀጀကᰀጀጀ ᘀက᐀ᰀᰀ ᘀကጀᬀᴀ ༀᴀᘀကጀጀᄀ ᄀကᄀጀጀကᄀ
ጀᰀༀကༀᬀጀ ᴀᴀጀကᴀᬀ ሀሀ ጀጀᴀကᄀᰀᬀ ᐀ᔀကༀༀᬀ ᘀᘀကᘀᄀᬀ ሀሀ ጀᄀᘀကᬀᬀ ༀကᰀ᐀᐀ ༀༀကᄀᘀ᐀ ᄀᔀကᄀༀᔀ ᴀᔀ᐀ကᔀༀᰀ ᰀကᘀᬀᄀကᬀᰀᘀ
ᰀᘀကᰀጀༀ ሀሀ ᔀጀᔀကጀༀ ጀጀ᐀ကጀ᐀ᴀ ᄀᬀကᄀༀ ᰀ᐀ကᬀༀ ሀሀ ሀሀ ጀ᐀ကༀᴀ ᴀᰀကᴀᴀᰀ ᰀᘀကጀᰀༀ ᴀᔀကᔀᔀᰀ ጀကༀᰀကᬀༀ
ጀጀကᔀᄀᴀ ᰀᴀᬀကᴀᄀ᐀ ሀሀ ᐀᐀ကᬀᘀᔀ ᴀᰀᬀကᔀᄀༀ ᴀᬀᘀက᐀ༀᰀ ᰀᬀကᬀᬀᔀ ሀሀ ጀᰀ᐀ကᬀᬀ ጀᰀጀကᴀༀ᐀ ᘀጀက᐀᐀ᬀ ᐀ᴀᘀကጀༀᴀ ကᬀጀကᔀᘀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀༀက᐀ ᘀༀက᐀
ጀༀᔀကᔀᬀጀ ᔀᘀကᰀᄀ ሀሀ ༀᰀကᔀᴀ ᄀጀကጀ᐀ᴀ ᰀကᔀༀ ሀሀ ጀᴀༀကᄀᬀᬀ ᴀᔀကጀ᐀ᴀ ᴀᰀကᬀᔀᄀ ጀ᐀ကᬀᘀ ᰀᬀᘀကᬀ ᴀကጀᰀကༀᴀᘀ
ᰀༀጀကᄀᴀ ᴀᄀጀကᰀጀጀ ሀሀ ᰀᘀᬀကጀᬀᴀ ጀᴀༀကᰀ᐀ᘀ ጀጀᴀကᄀༀᴀ ᘀᄀကᴀᄀᄀ ᴀᔀ᐀ကᬀᄀᴀ ᘀༀကጀጀༀ ᔀᴀကጀᬀ᐀ ᰀᄀက᐀ༀᔀ ᐀ᰀᄀကጀᘀༀ ကᄀጀᰀကᴀᬀ᐀
ጀᬀጀကᰀᔀ ሀሀ ᰀᄀᘀကᰀᰀ᐀ ᐀ጀကༀᘀᘀ ᴀကᴀጀ ༀༀက᐀ᔀༀ ሀሀ ༀᬀကᬀᬀᬀ ᴀᔀကᔀᔀༀ ᰀᄀကᬀᬀༀ ᰀᴀကᘀༀᄀ ᴀᴀကᰀᔀᔀ ᴀကᰀ᐀ကᰀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᬀᄀᰀ ကᴀጀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀᘀကᔀᬀᴀ ጀᘀကༀᄀ ሀሀ ሀሀ ጀጀကᬀༀ ጀᴀကᴀᴀᄀ ጀကᬀᘀ ጀကᰀጀᴀကᰀᔀ ᴀကᘀᄀᄀကᘀ᐀᐀
ᔀ᐀ကᄀᴀༀ ᐀ကༀጀᄀ ሀሀ ༀကᘀᄀ᐀ ᄀᄀကᔀᴀᰀ ᰀ᐀ကᬀༀ ༀက᐀ጀ ሀሀ ᴀ᐀ကᄀᄀጀ ᴀᄀက᐀᐀ༀ ᰀᰀကᴀༀᄀ ᴀᴀᴀက᐀ᬀᬀ ጀကᔀᘀༀက᐀ᬀᘀ
ༀᬀကᄀᘀᘀ ጀ᐀᐀ကༀᰀᘀ ሀሀ ᘀᄀကᬀᰀᬀ ᘀༀကጀᴀᴀ ᔀༀကᘀጀ ᴀጀᴀကᘀᴀ ሀሀ ༀက᐀ᄀ ᄀᘀကᰀᔀᄀ ᔀᬀက᐀ༀᘀ ᰀᬀᄀက᐀ᔀ ᰀကᬀༀကᄀᴀ
ᄀༀᬀကጀᰀጀ ᴀᴀᰀက᐀ᘀༀ ሀሀ ᴀᬀᔀကጀ᐀ጀ ጀᄀᘀက᐀ᘀༀ ጀᰀༀကᰀጀጀ ᰀᴀᘀကᴀᘀጀ ሀሀ ᐀ᴀကጀༀ ᘀༀကᬀᔀ ᔀᄀကጀༀጀ ᐀ጀᄀကᰀጀᄀ ကༀᴀᰀကᘀༀᬀ
ᔀကᴀጀጀ ᐀ကᔀᴀ᐀ ሀሀ ጀကᄀᔀᄀ ᄀကᘀ᐀᐀ ᄀကᬀጀ᐀ ᐀ကᄀᴀᄀ ሀሀ ᴀက᐀ᔀᔀ ᴀကༀᴀᬀ ᰀကጀᔀ ᔀጀကᰀᘀ ᴀᬀᄀကᬀᄀ
ༀ᐀က᐀ᘀᘀ ᄀༀᴀကᰀᰀᔀ ሀሀ ᐀ကᰀᘀᰀ ᴀᰀༀကᘀᰀ ᴀጀጀကᴀጀᄀ ᄀᰀᘀကᄀᬀᔀ ᐀ᬀကᴀᰀᘀ ጀༀᘀကᄀᴀᬀ ጀᰀᄀကᄀᘀ ጀᰀᄀကᔀᄀᰀ ጀကᬀᬀᰀကᬀᄀᄀ ጀᬀကᰀᴀᄀကᄀᴀᴀ
ጀᔀᬀကᔀ᐀ᰀ ሀሀ ሀሀ ᔀༀༀကᬀᘀ ጀༀᴀကᬀᬀᬀ ጀᄀༀကༀᴀ ጀᰀကᰀᔀᴀ ጀᬀᬀကᬀᬀᬀ ᔀᴀကᴀᔀᰀ ᘀ᐀ကᬀᬀ᐀ ᘀᔀကᬀ᐀ᬀ ጀကᄀ᐀ᴀကᄀᰀᬀ ༀကᄀကᬀᴀᴀ
ጀጀက᐀ᬀᔀ ᴀᰀကༀᔀༀ ሀሀ ᐀ကᬀጀᰀ ጀᴀကᬀᴀᘀ ᐀ကᄀᴀᬀ ጀကᄀᘀ ሀሀ ᔀကᰀᄀᄀ ကᴀᴀༀ ᘀကᬀᘀᴀ ᴀᬀༀကጀᄀ ᔀᘀᰀကༀጀ᐀
ሀሀ ሀሀ ጀကᄀᴀᬀကᰀᰀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀ᐀ကᄀᬀᘀ ጀကᄀᔀᄀကጀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကༀጀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကༀᄀကᰀ᐀ᘀ
ጀᴀကᔀᔀጀ ሀሀ ሀሀ ᴀᬀကᔀ᐀ᔀ ᴀᔀကᴀᘀᰀ ሀሀ ሀሀ ሀሀ ጀᔀကༀ᐀᐀ ጀᄀက᐀ᄀ᐀ ጀ᐀ကༀᰀᬀ ጀᔀᄀက᐀ༀጀ ᘀ᐀ᬀကᘀༀ
ጀᴀက᐀ᔀጀ ᄀጀကༀ᐀ ሀሀ ᴀᬀကᬀༀ ጀᘀကᔀጀጀ ጀᔀက᐀ጀ ሀሀ ሀሀ ጀᰀကᄀ᐀ᔀ ጀጀကᄀༀᘀ ᔀကༀᴀༀ ጀᬀᬀကᔀᄀༀ ᔀጀᄀကᄀᰀ
ᘀᘀကᰀᔀ ᄀᔀကᬀᔀᰀ ሀሀ ᰀᘀကᰀ᐀ ᴀጀကᴀᬀጀ ጀᘀကᘀᄀᬀ ሀሀ ሀሀ ጀᄀကᴀᴀᄀ ጀᴀကᬀᘀᔀ ሀሀ ጀᬀကᴀ᐀ༀ ጀကᴀᴀༀကༀጀ
ጀᘀᔀကᔀᘀ ᴀᬀကᰀᬀ ሀሀ ጀᬀᔀကᔀᘀༀ ጀᄀᴀကᴀᔀ ጀᴀᘀကᘀᄀ ᴀᄀ᐀ကᴀᬀᄀ ሀሀ ᐀ༀက᐀ᰀᴀ ᘀጀကᄀᬀጀ ᐀ကᬀᄀᘀ ᬀᬀကᘀጀᴀ ᄀက᐀ༀ᐀ကᘀᬀᔀ
ᄀༀကᰀᴀᴀ ሀሀ ሀሀ ጀᔀကᘀᴀ ᐀ᰀက᐀ᘀ᐀ ᘀༀကᘀᔀ ጀༀကᬀᴀ ༀᴀᬀကᘀᄀᘀ ᄀᴀကᬀᔀ ༀᴀက᐀ᔀ ᴀ᐀ကᬀጀᴀ ᐀ᴀကༀᴀᰀ ᴀကᔀᰀᘀကༀᘀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကጀᬀጀ
ሀሀ ሀሀ ሀሀ ကᔀᄀ ᄀ᐀ကᘀᰀ᐀ ሀሀ ᔀᴀကᴀᄀᔀ ሀሀ ሀሀ ᴀ᐀ကᰀᘀᔀ ᰀᴀကᔀᘀᰀ ᄀጀᄀကᔀᄀᰀ ጀကᄀ᐀ကༀᔀༀ
ᰀᰀༀကᄀጀ ጀᘀကጀᔀ ሀሀ ጀᄀᴀကᄀᄀᄀ ጀጀᬀကᘀᬀᬀ ጀᬀጀကༀᔀ ሀሀ ሀሀ ᘀကᄀᔀ᐀ ᰀကᰀᬀᔀ ᘀᄀကᘀᰀᬀ ጀကᄀᴀက᐀ᬀༀ ကᴀᬀᴀက᐀ᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀကᰀጀᬀ ᄀကᬀༀ ሀሀ ሀሀ ᴀကᰀጀ ᴀက᐀ᘀༀ ᄀကᘀᘀ᐀ ᘀᔀᔀကༀᴀ ᴀက᐀ᴀᔀကༀ᐀ᔀ
᐀ᬀကᘀᬀᬀ ጀᴀ᐀ကᬀᰀᘀ ሀሀ ᴀᴀᄀကᬀᴀᬀ ᐀ጀကᬀጀᴀ ᘀᴀကᰀᬀ᐀ ሀሀ ጀကᬀᬀᬀ ༀᰀကᔀༀᘀ ༀᬀကᔀᄀጀ ᄀကᬀጀ ༀᴀကᬀᘀᴀ ᰀကᰀༀ᐀ကᴀጀᰀ
7722 California State Auditor Report 2003-107 California State Auditor Report 2003-107 7733
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
?܀ഀ܀Ѐఀ̀ᨀഀ̀Ȁ̀Ԁऀ ᰀကᬀᴀᄀ ሀሀ ሀሀ ᘀᘀᘀကᬀᬀᬀ ᐀ᬀጀကༀᰀ ጀကᴀᴀༀကᴀༀᔀ ᄀᰀᴀကጀᘀ᐀ ሀሀ ᰀကᔀᬀᔀ ᐀ᰀကᄀᴀༀ
'+Ԁ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀကᬀᘀᰀ ሀሀ
'+Ԁ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᄀကጀ᐀ጀကᄀᰀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကጀጀᴀကጀᴀༀ ሀሀ ሀሀ
'+Ԁ*܀!ఀᨀഀ̀Ȁ̀Ԁऀ ጀကᔀ᐀ ሀሀ ሀሀ ᄀᴀကᄀᘀ ᰀᴀጀကጀᄀᄀ ᰀᔀက᐀ጀᄀ ᴀᄀᄀက᐀ༀ ሀሀ ᰀᔀကᰀᄀༀ ጀᬀᘀကᬀᘀጀ
'ЀԀ!ഀԀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᔀᬀ ሀሀ ሀሀ ጀጀጀကᬀᬀᬀ ᘀကᄀጀ ጀጀጀကᄀ᐀ጀ ᰀᘀကᬀᄀᔀ ሀሀ ሀሀ ጀᔀကᰀᰀᘀ
4̀ऀऀ᠀Ԁఀ܀3ഀᨀഀ̀Ȁ̀Ԁऀ ጀကᄀᬀ ሀሀ ሀሀ ᰀ᐀᐀ကᬀᬀ ጀᔀကᄀᴀༀ ጀᔀ᐀ကᘀᴀༀ ᴀᴀကጀᰀᴀ ሀሀ ᄀကᰀ᐀ᄀ ጀᴀጀကᔀ᐀᐀
ᨀ**Ԁ!'+Ԁᨀഀ̀܀ഀ.̀($ ᰀᄀᬀ ሀሀ ሀሀ ሀሀ ᰀᬀက᐀ጀ ༀጀကᬀᔀᬀ ᰀᔀကᘀᬀᘀ ሀሀ ሀሀ ᔀᬀကᔀༀᬀ
ᨀ**Ԁ!'+Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀ᐀ༀ ሀሀ ሀሀ ᴀᰀጀကᔀᘀ ጀᰀ᐀ကᄀᔀༀ ጀ᐀ༀကༀᬀ ᘀༀကᬀጀ ᰀᴀကᰀጀༀ ሀሀ ጀᴀᰀက᐀ༀᴀ
ఀЀᄀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᰀᬀ᐀ ጀᬀ᐀ကᰀጀᴀ ጀကጀᔀᬀကᘀᰀᘀ ሀሀ ጀᬀᴀကᄀᘀᰀ ጀᬀကᬀᔀᬀ ᄀጀကᘀᴀༀ ᔀᔀကᄀༀᬀ ሀሀ ༀᰀကༀᔀᘀ
)̀(,᠀᠀Ԁἀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᰀᬀ᐀ ሀሀ ሀሀ ᔀᄀကༀ᐀ᴀ ༀᴀကᬀᄀᴀ ᔀက᐀ༀ ᄀᰀက᐀ᴀ ሀሀ ᄀကᰀ᐀ᄀ ᴀᰀᰀကᄀᰀᬀ
2܀!ఀ%(Ԁᨀഀ̀Ȁ̀Ԁऀ ጀ᐀ᄀ ሀሀ ሀሀ ᰀᴀကᘀༀ ᰀᰀကᰀ᐀ᬀ ᘀᰀကᘀༀᘀ ጀᬀကᰀᴀ ሀሀ ሀሀ ጀᬀᄀကጀᔀ
/ഀԀ&0̀᠀᠀Ԁᨀഀ̀܀ഀ ᄀጀ ሀሀ ሀሀ ጀༀကጀᘀ ᄀᰀကጀᴀ ᄀကༀᔀᰀ ᴀကጀ᐀ ሀሀ ሀሀ ᘀကጀጀᔀ
/܀$ഀ&ఀ܀ഀ0̀᠀᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᰀ᐀ ሀሀ ሀሀ ᐀ᬀကༀᔀ ༀༀက᐀ᄀጀ ᬀကᄀᴀጀ ᰀᄀကጀༀ ሀሀ ሀሀ ᴀᬀကᄀᰀᘀ
'&&Ԁഀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
'&&Ԁഀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᰀကᬀᴀကᴀጀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀကᔀᘀ ሀሀ ሀሀ
'&&Ԁഀᨀഀ̀܀ഀ.̀($ ጀကᬀ᐀ᔀ ሀሀ ሀሀ ሀሀ ጀက᐀ༀ ጀᰀༀကᴀᴀ᐀ ጀༀᘀက᐀ጀᔀ ሀሀ ጀᬀᄀကᬀᘀᄀ ጀༀᬀကᘀጀᄀ
'܀ഀ(,᠀᠀Ԁἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀ᐀ᘀ ሀሀ ሀሀ ᰀᘀကጀᘀᄀ ᴀᬀကᴀᬀ ᴀᰀကᬀᴀ ᄀ᐀ကᘀጀጀ ሀሀ ሀሀ ሀሀ
10Ԁഀऀ᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ጀༀ ሀሀ ሀሀ ᘀကᘀᘀᬀ ᰀကᘀᄀ᐀ ᘀကጀᰀᰀ ጀကᰀༀ ሀሀ ሀሀ ᴀ᐀ကᴀᘀᬀ
1̀Ѐ$ᤀ܀ഀऀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᬀᬀ ሀሀ ሀሀ ᘀကᰀᔀ ᔀကᄀᄀጀ ጀᘀကᘀᔀጀ ᴀ᐀ကጀᬀᰀ ሀሀ ሀሀ ሀሀ
%$ȀȀԀ!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᄀᘀ ሀሀ ሀሀ ጀᰀༀကᘀᄀ ༀᄀကᬀᴀༀ ᐀ᔀကጀᬀ ᄀᔀကᘀጀᬀ ሀሀ ሀሀ ጀᬀ᐀ကᘀᬀ
%&ഀ0̀᠀᠀Ԁ ጀကᰀጀ᐀ ሀሀ ሀሀ ༀጀᄀကጀༀᴀ ᴀᴀᄀကᄀᄀᔀ ᄀᴀጀကༀጀጀ ጀᔀༀကༀᘀ᐀ ሀሀ ሀሀ ᐀ༀကᬀᴀ
:Ԁ&ఀ3܀܀ऀ $!ఀԀ!%Ѐ$܀܀᠀ ༀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
:Ԁ&ఀ3܀܀ऀᨀഀ̀Ȁ̀Ԁऀ ᄀᴀᘀ ሀሀ ሀሀ ጀᬀᔀကᄀᄀᘀ ༀጀကᄀᰀᄀ ጀᰀ᐀ကༀᄀༀ ༀༀကᄀ ሀሀ ሀሀ ጀጀကᬀᔀጀ
ఀȀ܀ကᄀԀᄀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᴀᴀကᴀጀᄀ ᘀကᰀᰀᴀကጀᄀༀ ᰀကጀᴀက᐀ᄀጀ ሀሀ ᐀ᴀᔀကᰀᰀᘀ ༀက᐀᐀ᬀကᴀ ᰀကጀᰀᴀကᴀༀ ᄀᄀᄀက᐀ᘀᘀ ሀሀ ጀጀကᬀᄀᰀကᴀᘀ
ᜀ) ᨀഀ̀Ȁ̀Ԁऀ ᴀༀကᔀ᐀ᴀ ጀᄀကᰀᘀ ᴀကᬀ᐀ᄀကᔀᄀᬀ ༀကᄀᴀༀကᘀᬀ ᴀကᔀጀᄀကᄀᰀᰀ ᴀကᴀᘀༀကᔀༀጀ ᰀကༀጀᄀကᰀᔀ ጀᄀༀကᔀᔀᬀ က᐀ᴀᘀက᐀ᴀ ጀကᴀᴀᄀက᐀ᰀᘀ
ᜀЀऀԀᤀ̀%Ԁᤀ̀᠀᠀&-Ԁ᠀#ԀḀ᠀܀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
ᜀЀЀԀ᠀Ԁ!ఀԀऀ%Ѐ$܀܀᠀ ᴀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀ᐀ကༀᰀᔀ ሀሀ ሀሀ ሀሀ
ᜀЀఀ܀ഀሀᜀ(-᠀ЀԀᨀഀ̀Ȁ̀Ԁऀ ጀက᐀᐀ᴀ ሀሀ ሀሀ ༀᰀ᐀ကᬀጀ ሀሀ ጀᔀᴀကጀᄀጀ ᴀ᐀ကᰀᰀᘀ ሀሀ ሀሀ ᰀᘀကᔀᔀ
ᜀ᠀$ᤀḀ! ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀကጀ᐀ᘀ ሀሀ ᴀကጀᰀᔀကᔀጀ ᄀကᬀᄀጀကᴀᘀᘀ ᄀကጀ᐀ᔀကༀጀ᐀ ᰀက᐀ጀကᘀᬀ ጀကༀᔀᘀကᔀጀᘀ ሀሀ ሀሀ ᄀᔀကᄀༀᬀ
ᜀ᠀$ᤀḀ! ̀ఀἀ.̀($ ጀᬀကᰀጀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᬀᔀᔀကᴀᴀ ጀကᄀᔀᘀကᄀጀ ጀᬀᄀကᬀጀᔀ ကᔀᘀᴀကᰀᬀᬀ ᄀᄀကᬀጀ
ᜀഀ̀ᤀ܀'ԀऀԀ!&$̀*.̀($%Ѐ$܀܀᠀ ᴀᔀጀ ሀሀ ሀሀ ሀሀ ᐀ᴀကጀᔀᄀ ᄀᔀက᐀ᔀᬀ ᰀ᐀ကༀᔀጀ ሀሀ ሀሀ ሀሀ
ᜀഀఀԀ᠀܀*Ԁ,᠀᠀Ԁἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᄀကᰀᄀᄀ ሀሀ
ᜀഀఀԀ᠀܀*Ԁ,᠀᠀Ԁἀ%Ѐ$܀܀᠀&9!ഀ&*܀!ఀఀ̀܀ഀᜀ(ԀഀЀἀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᰀᄀကༀༀ
ᜀഀఀԀ᠀܀*Ԁ,᠀᠀Ԁἀ%ࠀ'#ᜀ ᬀ ᴀᘀကᰀᴀᬀက᐀ጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကༀᄀ᐀ကᄀᴀᔀ ሀሀ ሀሀ
ᜀഀఀԀ᠀܀*Ԁ,᠀᠀Ԁἀᨀഀ̀܀ഀ.̀($ ጀᘀကᘀጀጀ ሀሀ ሀሀ ሀሀ ጀကጀᬀᘀကᔀጀᔀ ᴀကᰀༀᴀကᴀᘀ ᴀကᔀᄀጀကᰀጀ ᴀᴀကᴀᰀᴀ ጀကᔀᴀᴀကᴀ᐀ᬀ ሀሀ
ᜀ!Ѐऀ̀ᨀഀ̀Ȁ̀Ԁऀ ᐀ကༀᘀᄀ ሀሀ ሀሀ ጀက᐀ጀༀကᘀᬀ ᴀᄀကᄀጀ ᄀ᐀ༀကᔀ᐀ጀ ጀကᰀᰀᴀကༀᴀᴀ ᴀကᔀᴀ ᔀ᐀ကᬀᘀᄀ ጀᔀༀကᔀༀᴀ
ᜀ7&ᨀഀ̀Ȁ̀Ԁऀ ጀᰀကᴀᴀༀ ᄀက᐀ᴀᴀကጀᴀ ሀሀ ᰀကᄀᄀကᰀༀᴀ ᴀကᘀᘀᴀကጀᄀᴀ ᴀကᴀᔀጀကᔀᔀ ጀကᔀ᐀ᰀကᰀ᐀ᴀ ጀᬀጀကጀᘀᬀ ᴀကᘀᔀᬀကᰀༀ ᄀ᐀ᄀကᴀጀༀ
)᠀ऀ3̀ഀ#!+ᨀഀ̀Ȁ̀Ԁऀ ᴀጀကᬀᄀༀ ᄀကᴀᘀᘀကᬀ᐀ༀ ጀက᐀ༀ᐀ကᬀጀ᐀ ༀကᰀጀᄀကᘀᬀ ᄀကᰀᴀᘀကༀᰀᘀ ᰀကᔀᔀကጀᄀ ᴀက᐀ᬀ᐀ကᘀༀᴀ ጀᴀက᐀ᰀᄀ ᘀကᘀༀༀကᰀᔀᰀ ᐀ᔀကༀༀༀ
)&&Ԁఀఀᨀഀ̀Ȁ̀Ԁऀ ᔀက᐀ᬀ᐀ ᴀကᄀᘀᬀကᔀ᐀ᴀ ᘀༀༀကᄀጀᔀ ጀကᰀᘀᔀကᬀༀ ጀကᔀᄀᬀကᰀᴀᄀ ጀကጀༀᘀကᔀ᐀ ጀကᬀᘀ᐀ကᰀ᐀ ᔀကༀᴀጀ ᄀကᬀᔀᬀကᘀጀ᐀ ᴀༀᘀကᄀᔀ᐀
)Ԁ᠀᠀Ȁ᠀܀3Ԁ!ᨀഀ̀Ȁ̀Ԁऀ ጀༀကᴀᄀ ᐀ᄀကᄀᬀ ᴀကᴀᬀᄀကᔀ᐀ᄀ ᄀကᴀᔀကᔀᴀᘀ ᴀကᔀᄀༀကᰀᘀᔀ ᴀကᴀᘀༀကᘀᴀᘀ ᴀကጀᰀጀကᘀᰀᄀ ሀሀ ᴀကༀᘀကᘀᘀᬀ ᴀᴀᴀကᄀༀᴀ
)Ԁ0Ԁ!᠀ἀ.̀᠀᠀&ᨀഀ̀Ȁ̀Ԁऀ ༀကᰀᘀᘀ ሀሀ ሀሀ ᘀ᐀ကᘀᘀᬀ ጀጀᴀကༀᔀ ᴀᴀᔀကᴀᬀᄀ ᔀༀကᴀᴀᔀ ᔀᄀကༀᰀ ᐀ᘀကༀᔀ ሀሀ
)܀ഀ̀ఀᨀഀ̀Ȁ̀Ԁऀ ጀᬀကጀ᐀ᰀ ᔀကༀᄀᄀကᬀᴀ ሀሀ ᴀကᴀᄀጀကᰀጀᴀ ༀᘀက᐀ༀ᐀ ᰀᰀကጀༀጀ ጀကᄀᴀᴀကᔀༀᄀ ᘀᔀကጀᬀༀ ᄀကጀᰀᴀ ᘀༀက᐀ᴀ᐀
)!Ḁഀ+ᨀഀ̀Ȁ̀Ԁऀ ጀༀကᄀᬀᔀ ᘀကᴀᄀᴀကༀᴀጀ ጀကᄀᔀᄀကᄀᴀ᐀ ᰀကᘀጀကᴀᄀ ጀကᰀᰀ᐀က᐀ᄀ ጀက᐀ༀကᬀᘀ ᴀကጀᰀᘀကᘀᰀᴀ ሀሀ ጀက᐀ᄀကᬀᰀ ᴀ᐀ጀကᬀᴀጀ
᠀̀Ȁ܀!ഀ̀ᜀЀऀԀᤀἀȀ܀!'̀ḀԀ!᠀%ఀऀ̀Ԁ& ጀᘀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀကༀᰀᘀ ሀሀ ሀሀ ሀሀ
ᤀ̀ഀ܀6Ԁ0܀ $!ఀԀ!ᜀЀऀԀᤀἀ ᰀ᐀ༀ ሀሀ ሀሀ ᴀᴀ᐀ကጀᬀᄀ ጀᴀጀကᘀᘀᬀ ጀᰀᄀကᰀጀ ጀᬀጀကᘀᴀᰀ ሀሀ ሀሀ ሀሀ
ᤀ̀ഀ܀6Ԁ0܀ $!ఀԀ!ᜀЀऀԀᤀἀ4̀ऀऀ᠀Ԁ%Ѐ$܀܀᠀ ᄀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀᔀကᰀᄀᴀ ሀሀ ሀሀ ሀሀ ሀሀ
&ఀ̀Ѐᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကᬀᰀᬀ ሀሀ ሀሀ ጀကጀᘀᔀကᴀༀ ሀሀ ጀᴀᔀကᴀ᐀ᘀ ᄀጀᔀက᐀ᴀᰀ ሀሀ ሀሀ ጀᘀᄀကᔀༀᴀ
Ԁഀఀ̀ഀԀ᠀,᠀᠀Ԁἀᨀഀ̀܀ഀ.̀($ ᘀကᰀᄀ ሀሀ ሀሀ ሀሀ ጀကጀᔀༀက᐀ጀጀ ጀကᰀᘀᄀက᐀ᄀᰀ ጀကጀᴀကᔀ ᰀᴀᰀကᴀᰀᘀ ᰀကༀᴀጀကᄀᰀᘀ ᰀကༀᴀᘀ
$!ఀԀ!Ā+ᨀഀ̀Ȁ̀Ԁऀ ᔀကᔀᄀ ᰀကᰀༀጀကᘀᴀጀ ᴀᴀᴀကᔀ᐀ᬀ ጀကᔀጀᬀကᴀᘀᘀ ༀᴀᬀကᬀጀ᐀ ᄀༀᰀက᐀ᬀ᐀ ጀကᬀᰀကᄀༀ ༀᔀကᰀጀༀ ጀကᔀᰀ᐀ကᘀༀᬀ ༀᰀက᐀ᴀᔀ
$̀ᤀԀ $!ఀԀ!%Ѐ$܀܀᠀ ᐀ ሀሀ ሀሀ ᄀ᐀ကᔀᴀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
᠀!Ԁᤀ܀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᔀကᴀ᐀ༀ ᄀကᔀᰀᬀကᬀᄀ ᐀ᔀༀကᬀᘀᴀ ጀကᄀᔀᰀကጀ᐀ᴀ ᔀᬀᔀကᘀ᐀ᴀ ᰀᰀᰀကጀᬀ ጀကᬀጀᘀကᔀጀ ሀሀ ጀကᬀጀᬀကༀጀ᐀ ༀጀᔀကᔀጀᔀ
܀ᤀᤀഀ̀ఀἀ $!ఀԀ!4̀ऀऀ᠀Ԁ%Ѐ$܀܀᠀ ᰀᴀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀᔀကᄀᰀᔀ ᴀᬀကጀༀༀ ሀሀ ሀሀ ሀሀ
܀ᤀ*ఀ܀ഀᨀഀ̀Ȁ̀Ԁऀ ᰀጀကᰀ᐀ᘀ ሀሀ ༀကᔀᴀᘀကༀᬀᔀ ጀᬀကᬀᄀᘀကᬀᘀ ጀጀကᰀᘀᔀကᰀᴀᘀ ጀᄀကᄀጀᴀကᬀᘀጀ ᄀကᄀᘀᔀကᘀጀ ጀᔀༀကጀᴀᬀ ᰀကᰀ᐀ᄀကᘀ ጀကᰀᰀက᐀ጀ
܀ᤀ*ఀ܀ഀᨀഀ̀Ȁ̀Ԁऀ%Ѐ$܀܀᠀-̀&ఀ!̀Ѐఀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀကጀᰀ ሀሀ
܀ഀ&ఀԀ᠀᠀ఀ̀܀ഀ ܀ᤀᤀഀ̀ఀἀ $!ఀԀ! ጀጀ ሀሀ ሀሀ ሀሀ ሀሀ ကᰀ᐀ጀ ᴀᰀကᰀ᐀ᘀ ሀሀ ሀሀ ሀሀ
܀0̀ഀ,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ጀကᴀᄀༀ ༀက᐀ጀༀကༀᰀ᐀ ᴀ᐀ကጀ᐀ጀ ᰀကᄀᄀကᰀༀᴀ ጀက᐀ᘀༀကᔀༀ ጀကᄀᴀကᘀᰀ᐀ ᴀကᴀᰀༀကༀༀ ጀᘀༀကᬀༀ ᄀကᴀᘀᴀက᐀ᴀ ༀᰀᄀကᘀᬀᄀ
!Ԁഀ&$3'Ԁ!ഀ $!ఀԀ!.̀($%Ѐ$܀܀᠀ ᴀကᰀᰀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᬀጀကᄀᔀᔀ ሀሀ ሀሀ ሀሀ
!Ԁഀ&$35-܀!&ԀἀDᜀऀḀ܀ഀ $!ఀԀ!4̀ऀऀ᠀Ԁ ጀက᐀ᔀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀကᴀጀༀ ሀሀ ሀሀ ሀሀ
!Ԁഀ&$35-܀!&ԀἀD)᠀ऀ3̀ഀ.̀᠀᠀& $!ఀԀ! ᐀᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᴀကᘀᘀᄀ ሀሀ ሀሀ ሀሀ
ࠀ᠀ԀᤀԀഀఀ!ἀ
!Ԁഀ&$35-܀!&ԀἀD ܀᠀̀&Ԁᤀ%ఀ!ԀԀఀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᄀကᴀᴀᴀ ሀሀ ሀሀ ሀሀ
%Ѐ$܀܀᠀
!Ԁഀ&$35-܀!&ԀἀD2̀ȀఀἀሀȀ܀!ఀ$%ఀ!ԀԀఀ $!ఀԀ! ᄀༀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᘀᄀᬀ ሀሀ ሀሀ ሀሀ
ࠀ᠀ԀᤀԀഀఀ!
!Ԁഀ&$35-܀!&ԀἀD2̀Ȁఀἀሀഀ̀ഀఀ$%ఀ!ԀԀఀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀጀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကᰀᰀᘀ ሀሀ ሀሀ ሀሀ
!Ԁഀ&$35-܀!&ԀἀD2܀!ఀἀሀ&ԀЀ܀ഀऀ%ఀ!ԀԀఀ $!ఀԀ! ᔀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᰀᰀᘀ ሀሀ ሀሀ ሀሀ
%Ѐ$܀܀᠀
!Ԁഀ&$35-܀!&ԀἀD.ἀऀԀ#!+ $!ఀԀ!%Ѐ$܀܀᠀ ᐀ᘀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀᬀကᄀᰀ ሀሀ ሀሀ ሀሀ
!Ԁഀ&$35-܀!&ԀἀD4!᠀ఀ܀ഀ $!ఀԀ!%Ѐ$܀܀᠀ ᰀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᄀကᔀᴀ ሀሀ ሀሀ ሀሀ
!Ԁഀ&$35-܀!&ԀἀD4̀ऀሀ ̀ఀἀ $!ఀԀ!4(ഀԀఀ ᰀᴀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀ᐀ကༀᘀ ሀሀ ሀሀ ሀሀ
!Ԁഀ&$35-܀!&ԀἀD%Ԁ0ԀഀఀἀሀȀ܀!ఀ$%ఀ!ԀԀఀ $!ఀԀ! ᘀᔀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀᘀကᰀᬀᘀ ሀሀ ሀሀ ሀሀ
%Ѐ$܀܀᠀
!Ԁഀ&$35-܀!&ԀἀD%̀<ఀ$ᜀ0ԀഀԀࠀ᠀ԀᤀԀഀఀ!ἀ ᐀᐀ༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀጀကༀༀᔀ ሀሀ ሀሀ ሀሀ
!Ԁഀ&$35-܀!&ԀἀD9܀ᤀ)!ऀ᠀Ԁἀࠀഀ0̀!܀ഀᤀԀഀఀ᠀ ༀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᔀᘀᰀ ሀሀ ሀሀ ሀሀ
%Ѐ̀ԀഀЀԀ
!Ԁഀ&$35-܀!&ԀἀD,̀Ԁ3#!+ ܀ഀఀ̀ഀఀ̀܀ഀ.̀($ ᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကༀᰀༀ ሀሀ ሀሀ ሀሀ
%Ѐ$܀܀᠀
!Ԁഀ&$35-܀!&ԀἀD,̀!(̀ഀ̀1܀ऀ $!ఀԀ! ༀༀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᘀကᬀጀ᐀ ሀሀ ሀሀ ሀሀ
ࠀ᠀ԀᤀԀഀఀ!ἀ
!Ԁഀ&$35-܀!&ԀἀD:Ԁ&ఀԀ!ഀᜀ0ԀഀԀ $!ఀԀ! ᐀ጀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀ᐀က᐀ᰀᴀ ሀሀ ሀሀ ሀሀ
%Ѐ$܀܀᠀
!Ԁഀ&$35-܀!&ԀἀD:$̀ఀഀԀἀ@܀ഀ( ܀ഀఀ̀ഀఀ̀܀ഀ ᰀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᬀ᐀ᄀ ሀሀ ሀሀ ሀሀ
.̀($
᠀0Ԁ! ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ကᔀᔀ᐀ ᔀᄀကጀᰀᬀ ጀက᐀ༀကᔀᬀᬀ ጀကᘀᘀက᐀ᔀ ᔀᄀကᴀᘀጀ ᄀጀᄀက᐀ༀᘀ ᐀ᄀᰀကᰀᴀᄀ ሀሀ ጀကᰀᰀᰀကᄀᄀༀ ጀᴀᰀကᘀༀᬀ
-܀3ഀԀἀᨀഀ̀Ȁ̀Ԁऀ ᴀᰀကᬀᰀᔀ ሀሀ ᄀᴀကᰀༀᬀ ᄀကᴀᄀᴀကᘀᄀ ᰀကᔀᬀጀကᰀᴀ ᴀကᄀᬀᘀကᰀༀ ᰀကጀᰀᴀက᐀ᔀ ሀሀ ᄀကᔀༀᔀကᰀᬀᄀ ᔀᔀༀကᔀ
-܀3ഀԀἀሀ4܀ഀఀԀḀԀ᠀᠀܀%ࠀ'#ᜀ ᬀ ᴀᴀကᰀᴀ᐀ကᘀ᐀ᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကጀༀကᴀ᐀ᴀ ሀሀ ሀሀ
-!ఀԀᨀഀ̀Ȁ̀Ԁऀ ᄀကᄀᄀༀ ሀሀ ༀᰀᄀက᐀ᄀༀ ጀကᰀᰀᄀကᄀ ጀကᰀᰀᴀကༀᰀ ᔀ᐀က᐀ᘀ ᬀༀကᔀ ሀሀ ᔀ᐀ကᬀᘀᄀ ᴀᬀᔀကᄀᔀ
ࠀ&ఀ%ഀ8Ḁ!̀Ԁ᠀,᠀᠀Ԁἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᴀကᘀ᐀ ᘀᬀကᰀᔀ᐀ ሀሀ
ࠀ&ఀ%ഀ8Ḁ!̀Ԁ᠀,᠀᠀Ԁἀ%ࠀ'#ᜀ ᬀ ᄀᰀᰀကᔀᴀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᴀᄀᬀကᘀᄀ᐀ ሀሀ ሀሀ
ࠀ&ఀ:$̀ఀఀ̀Ԁ! ̀ఀἀ ᘀက᐀ᬀ ሀሀ ᐀ᔀကༀ᐀ᘀ ᰀကᄀကᔀༀᴀ ጀကᬀጀᔀကᴀᬀ ᔀༀᬀကༀༀጀ ጀကᴀᰀကᬀᰀༀ ሀሀ ሀሀ ᄀༀᴀကᄀᔀ᐀
ࠀ&ఀ&̀ऀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᰀᔀᴀ ሀሀ ሀሀ ᐀ᴀᰀကༀᴀᬀ ᬀༀက᐀᐀᐀ ᄀᴀᄀကༀጀᰀ ᰀᄀᘀက᐀ጀ ሀሀ ሀሀ ጀༀကᔀᬀ᐀
ࠀऀ̀&܀ഀ'((ԀᜀЀऀԀᤀἀ ᄀጀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᰀጀ᐀ ሀሀ ሀሀ ሀሀ
7744 California State Auditor Report 2003-107 California State Auditor Report 2003-107 7755
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ᴀᘀᘀကᄀᔀ ᴀᘀကጀᴀ ሀሀ ጀༀᴀက᐀ᴀ ጀᰀᘀကᘀᰀᄀ ጀᰀᔀကጀༀᰀ ሀሀ ᰀᬀᴀက᐀᐀ᴀ ᘀᘀကᔀༀጀ ᘀጀကᰀᔀ ጀᬀကጀጀጀ ጀကጀᰀ᐀ကᴀ᐀ᬀ က᐀ᴀကᴀᬀᴀ
ሀሀ ሀሀ ᐀ᴀကᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᔀༀᬀ ጀကᬀᴀᄀကᄀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᰀጀᰀကༀༀᘀ
ጀကᘀᰀ ጀጀᄀကጀᘀᄀ ሀሀ ጀጀ᐀ကᄀ᐀ ᘀᰀကᬀ᐀ᴀ ᔀကᔀᄀᬀ ሀሀ ሀሀ ༀጀကᰀᬀᰀ ᄀᔀကᘀᴀ ᴀကᔀༀᬀ ᘀጀကᴀᘀᴀ ᴀကᘀᄀ᐀ကᬀༀ
ᰀༀကༀ᐀ᬀ ᴀᘀက᐀ༀ ሀሀ ጀༀကᔀᄀༀ ጀᰀကᴀᔀ᐀ ጀᴀကᬀༀᔀ ሀሀ ሀሀ ᘀက᐀ᰀᴀ ᔀကༀᔀᔀ ጀᬀကༀᔀᔀ ጀᬀᴀကᰀᰀༀ ༀ᐀᐀ကᬀᔀᘀ
ᴀᄀကᔀᔀጀ ጀᬀᰀကᄀༀᔀ ሀሀ ᘀᴀကᘀጀᰀ ᔀༀကༀ᐀᐀ ᐀ကᄀༀ ጀༀጀကༀጀᰀ ሀሀ ᄀᔀကᬀᔀᴀ ᄀᄀကᰀ᐀ᰀ ༀༀက᐀᐀ᄀ ᔀ᐀ကᴀᘀᰀ ᴀကᄀᰀᰀကༀᴀ
ጀጀကጀᔀༀ ሀሀ ሀሀ ጀᬀကᔀᬀᄀ ጀༀကᘀ᐀ጀ ጀༀကᔀᘀᄀ ጀကጀ᐀ ሀሀ ᔀကᘀᰀᴀ ᘀက᐀᐀ᄀ ᰀကᰀ᐀ᬀ ᴀༀ᐀ကᔀ᐀ᄀ ༀᄀᬀကᴀᔀ
ༀᴀကༀᄀᰀ ༀᘀကༀᬀༀ ሀሀ ᴀᔀကᄀᄀᬀ ᴀ᐀ကᰀ᐀ᘀ ᴀᔀကᰀᘀᬀ ᴀༀကᰀ ሀሀ ጀ᐀ကᘀጀༀ ጀကᘀᔀᰀ ᴀጀကༀᰀ᐀ ᴀᰀ᐀ကᬀ᐀ጀ ጀကᰀᴀᔀကᬀᬀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ᘀᔀကༀᴀ ကᘀᴀᄀ ሀሀ ሀሀ ᰀကᴀᰀ ᰀကᄀᴀᰀ ሀሀ ጀᴀᬀကᘀༀᰀ ጀကᔀᘀᔀကᘀᄀጀ
ጀᰀကጀᄀጀ ᴀᄀကᔀᄀᘀ ሀሀ ጀᬀကᬀༀ ጀༀကᔀጀ ጀᰀက᐀ᄀᴀ ሀሀ ሀሀ ᐀ကᬀᴀ᐀ ᘀကᔀጀༀ ጀᴀကᰀ᐀ᘀ ᴀᴀༀကᴀᬀ ᘀጀᘀကጀᴀᬀ
ጀᰀကᔀᄀᄀ ᰀᴀကᴀᘀ᐀ ሀሀ ጀᴀကᔀᘀᄀ ጀᔀကጀ᐀ᬀ ጀᬀကጀᔀᄀ ሀሀ ሀሀ ကᄀᴀᴀ ကᬀጀༀ ጀᬀကᄀጀᰀ ጀᄀကᬀᴀጀ ༀᰀᔀက᐀ᄀ
ᘀကᔀᘀᬀ ༀᘀကༀᘀᔀ ሀሀ ጀጀကༀᬀ᐀ ᴀᄀကᬀᴀጀ ᴀᬀကᬀༀᄀ ሀሀ ሀሀ ጀༀကᰀᘀᴀ ጀᰀကᬀᔀጀ ሀሀ ᘀᬀကༀༀᘀ ጀᔀကጀጀ
ᔀကༀᘀᰀ ᴀᘀက᐀ᴀ ሀሀ ᴀကጀᘀᄀ ጀᬀကᘀᘀᰀ ጀᬀကጀᰀᴀ ጀᘀက᐀ༀ ሀሀ ᔀကᔀᄀጀ ကༀᔀጀ ᄀကᘀᘀጀ ᘀጀကᬀᔀᴀ ᄀᄀᬀက᐀ༀ
ሀሀ ሀሀ ᄀကᔀᄀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᬀᬀᬀ ᔀጀကᔀᄀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᰀက᐀ᘀ
ጀጀကᔀᔀᄀ ሀሀ ሀሀ ༀጀကᰀᄀᰀ ༀᔀကᄀᴀ ༀᬀကᘀᴀༀ ᐀ကᘀᴀᬀ ሀሀ ᴀༀကᴀᴀᬀ ᰀጀကᔀ᐀ᔀ ᰀᘀက᐀ ᐀ༀᴀကᄀᰀ ጀကᔀ᐀ༀကᬀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᘀᘀᘀ ሀሀ ᔀကᴀᴀጀ ᴀጀᴀကᰀᰀ
ᔀကᴀጀጀ ᰀကጀ᐀ᄀ ሀሀ ሀሀ ᴀༀༀ ᰀᔀᔀ ሀሀ ሀሀ ᴀ᐀ᘀ ᴀᔀ ሀሀ ༀ᐀ကༀༀᔀ ጀᴀᴀကༀ
ᄀကᘀᬀༀ ᴀᰀကᄀᴀᬀ ሀሀ ሀሀ ᐀ကᘀ ᘀကᔀༀᬀ ጀᘀကጀጀᔀ ሀሀ ကጀ ༀကᴀጀ ကᄀᘀ᐀ ༀጀကᔀᄀጀ ᴀༀ᐀ကᬀᰀ
ጀጀကᔀᔀᄀ ᄀጀကᬀᰀᬀ ሀሀ ᐀ကᄀༀጀ ጀ᐀ကᄀᴀༀ ጀကᄀༀᰀ ༀကᴀጀᄀ ሀሀ ጀᴀကᴀᬀᔀ ጀᬀကᰀ ጀᴀကᄀᴀ᐀ ᘀᬀကጀᴀᬀ ᰀကᬀᘀᬀ
ᄀကᬀ᐀ᘀ ጀᰀᄀကᔀᄀᄀ ሀሀ ᰀᴀကᄀᬀᄀ ကᰀᬀ ༀᘀကᰀጀ ጀጀက᐀ ሀሀ ᄀᰀကᬀᰀᔀ ᰀကༀᴀᰀ ᄀᘀကᄀᘀༀ ᰀ᐀ᘀကᔀᄀᴀ ᴀကᄀጀᴀကᬀ᐀ᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀༀကༀᄀ ጀᴀༀကༀᄀ
ᰀᴀကᄀᴀᰀ ᰀༀကጀᔀ ሀሀ ᴀᄀကༀ᐀ᰀ ᴀᰀကༀᰀᬀ ᴀᬀကᬀጀᴀ ༀကᬀᴀ ༀᄀကᬀᬀᬀ ጀᰀကᬀᘀ᐀ ጀᴀကᴀᴀ ጀ᐀ကᰀᰀᬀ ᰀ᐀ကᘀጀᴀ ጀကᬀᴀༀက᐀ᄀ
ሀሀ ሀሀ ሀሀ ጀᬀကᔀ᐀ᔀ ጀကᘀᘀကᰀ᐀ᔀ ᰀጀကᔀༀ ሀሀ ሀሀ ᰀᄀကᰀᰀ᐀ ᰀ᐀ᄀကᘀᄀༀ ᘀကᬀ᐀ᬀ ༀᘀက᐀ᴀᴀက᐀ᔀༀ ᐀ༀကᴀᰀᄀကᰀᄀᘀ
ጀကᰀᄀᰀကᄀᄀᴀ ጀကᔀༀကᄀᴀᴀ ᰀကጀᄀጀကᄀᄀᔀ ጀကༀᰀᰀကጀᔀༀ ጀကᬀༀကᴀᔀᴀ ᐀ᰀᰀကᔀᰀ᐀ ጀကᴀᔀᬀကᄀᔀༀ ༀᬀကᬀᬀᬀ ᄀᄀကጀༀᰀ ᬀᬀကༀᰀ ᄀ᐀ကᬀᔀ ༀကᄀᰀᔀကᬀༀᬀ ᄀᴀကᔀᘀᬀက᐀ᘀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀᬀကᬀᬀᬀ ᴀᬀᬀကᬀᬀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᔀጀᘀ ᄀᔀကᴀༀༀ
ᴀက᐀ᄀᬀ ጀᄀᘀကᴀᔀ ሀሀ ᘀༀကᔀ᐀ᘀ ᐀ᘀကᴀᔀᰀ ᘀကༀᔀ᐀ ጀጀကᘀᔀᄀ ሀሀ ᬀကᬀᘀᰀ ༀᄀကᔀ ሀሀ ᰀᰀကᔀᬀᄀ ᴀကᴀᔀကༀༀༀ
ጀကᄀᬀ᐀ကᬀ᐀ᔀ ጀကᬀᰀጀကጀᰀ᐀ ሀሀ ᔀᰀကᬀ᐀ᬀ ༀༀ᐀ကᄀᄀᬀ ᄀ᐀ᬀကᔀༀᄀ ༀᴀጀကᰀᰀᔀ ሀሀ ᰀᔀᄀကༀༀ ᰀጀᔀကᴀᰀᴀ ᴀᴀᔀကᄀᘀ ᰀကᰀᰀᄀကᄀ᐀ጀ ᴀༀကጀጀကጀᄀ
᐀ᘀᬀကᄀᄀጀ ሀሀ ሀሀ ᐀ༀༀကᰀᬀ ᰀᘀᄀကༀᔀጀ ᰀᰀᔀကጀᘀ᐀ ጀᔀကᬀༀᔀ ሀሀ ጀᔀကᰀጀᄀ ᴀጀᬀကጀᰀᘀ ጀᰀᘀကጀᰀᰀ ᄀကᴀᬀ᐀ကጀ᐀ᴀ ጀᘀကᴀᘀᔀကᘀ
ሀሀ ሀሀ ሀሀ ᰀကᬀༀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᘀ ሀሀ ጀᄀᰀကༀᄀᔀ ᰀᰀᬀကጀᘀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᘀᬀᘀ ጀᬀᄀကጀༀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကᘀᰀᔀ ᰀကᰀༀ᐀ကᰀ᐀ᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᬀᬀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀက᐀ᬀကᰀༀᬀ
ᴀᰀကᘀᴀ ᴀᰀᴀက᐀ᔀᰀ ᴀကᴀ᐀ᔀကጀጀጀ ᐀ᘀᘀကᴀༀጀ ᔀᘀᄀကༀᄀᔀ ᔀ᐀ᬀက᐀ᔀ ጀကጀༀༀကᄀᬀᘀ ጀကᴀᔀᴀကᄀ᐀ᘀ ᰀ᐀ᴀကᄀᘀᰀ ᄀᔀᬀကᔀᘀ ᴀᴀᄀက᐀ᘀᬀ က᐀᐀᐀ကᴀᔀ ᴀᄀကᰀᘀᄀကᬀᄀ
ᴀ᐀ᴀကༀༀༀ ༀᬀကᘀᔀᄀ ሀሀ ᄀ᐀ᬀကᄀጀᘀ ᄀᰀက᐀ᬀ ᄀᬀᰀက᐀ༀ ᔀᄀᄀက᐀ᘀ ሀሀ ᴀᔀᰀကᴀᰀᰀ ᴀᄀကᘀᴀጀ ᘀༀကᴀጀༀ ᴀကᰀᬀᬀက᐀ༀᔀ ጀᬀကጀᰀༀကጀጀᔀ
ጀကᰀᰀᰀကᰀ ᘀᄀༀကᬀᔀጀ ༀༀᔀကጀᄀᄀ ᄀༀༀကጀ᐀ༀ ༀᰀက᐀ᔀᄀ ༀᬀᄀကᴀᰀༀ ᔀᬀကጀᘀ ᴀᄀᄀကᴀᴀᘀ ᰀᄀᔀကᴀᘀ᐀ ᰀᴀᬀကᘀ᐀᐀ ᰀༀᄀကᬀᰀᔀ ᰀကༀᬀༀကᔀᘀᰀ ᴀᘀကᔀጀᔀကᔀᴀ᐀
ጀက᐀ᬀကᬀᴀ ጀကጀༀကༀᘀ ༀᰀကᔀ᐀ᴀ ጀကᴀᄀᬀကᘀጀༀ ᔀ᐀᐀ကᔀᔀ ᔀᰀጀကༀᴀ ጀကᄀ᐀ᔀကᬀᘀ ᬀᔀကᄀጀᄀ ༀᬀᰀကᄀᘀ ᄀᰀကጀᔀༀ ᰀᘀᬀကᔀᘀᰀ ကᬀ᐀ᄀကᘀᬀᄀ ᄀᔀက᐀ጀက᐀᐀ᴀ
ᴀᰀက᐀ᘀᴀ ༀᰀᬀကᰀᔀᴀ ༀᘀᘀက᐀ᰀ ᰀༀༀက᐀ᴀᘀ ᴀᘀༀကᴀጀༀ ᴀༀᴀကᰀ᐀ ᐀ကᔀᘀ ᴀༀᔀက᐀ጀᄀ ጀᔀༀကᄀᬀᄀ ጀᴀကༀᄀᴀ ጀᄀᬀကᘀᘀᔀ ጀကᘀ᐀ကༀጀ ጀᘀကᄀༀᔀကᄀᔀᘀ
᐀ᬀༀကᴀᬀᔀ ጀကᰀᘀᔀကᬀᄀༀ ሀሀ ᘀᴀကᬀᬀ᐀ ᐀ༀကጀᬀ ᴀༀကᴀᔀᬀ ᘀᄀᔀကᰀༀ ሀሀ ᄀᴀᔀကጀᰀᬀ ᰀ᐀ᰀကༀᴀᘀ ᴀᬀጀကᴀᔀ ᄀကᄀᴀᰀကᄀᘀ᐀ ᴀᔀကᰀᬀᔀကᄀༀᄀ
ᘀ᐀ကᘀᔀᰀ ᴀကጀ᐀᐀ ሀሀ ጀༀᬀကᬀ᐀ ᴀༀጀက᐀᐀ᘀ ᴀᴀᴀကᬀᴀ ሀሀ ሀሀ ጀᄀကᰀᘀᄀ ጀᄀᄀကጀༀᘀ ጀᰀༀက᐀ༀ᐀ ጀကᄀጀကᬀᬀ᐀ ༀကༀᘀ᐀ကᰀༀ᐀
ጀᄀᔀကᔀᄀ ᔀᰀᬀကᔀ᐀ᄀ ᔀ᐀ᬀကᴀᘀ ᔀᬀᘀက᐀᐀ᔀ ᄀ᐀ༀကᄀጀༀ ᄀᰀᬀကᴀጀ ᘀ᐀ᰀကᄀᄀༀ ሀሀ ᴀ᐀ᰀကༀᰀ ᴀᔀᘀက᐀ༀᬀ ጀᄀᔀကᔀ ጀက᐀ᬀကᘀᔀ ᴀᬀကᬀᴀကᘀ᐀᐀
᐀ᬀༀကᄀᬀ ᘀ᐀ကᴀጀᰀ ሀሀ ᐀ᔀကጀ᐀ᴀ ᔀᄀᰀကᄀᰀ᐀ ᄀᬀကᄀᴀༀ ጀကᰀᰀጀကጀᔀ ጀ᐀ᬀက᐀ᬀᘀ ᄀᰀጀကༀᄀጀ ᄀᬀᰀကᄀᰀ ᄀ᐀ᴀကᄀጀᘀ ᰀကጀကጀ ᰀጀကᴀ᐀ᰀကᰀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᬀကᔀᬀༀ ᘀ᐀ကᴀᄀᰀ
ሀሀ ሀሀ ሀሀ ጀᄀᬀကᬀᘀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᔀༀᄀ ሀሀ ᴀᔀጀကᰀᬀᄀ ጀကᬀᬀᘀကᴀᔀᬀ
ሀሀ ሀሀ ሀሀ ᴀᰀ᐀ကᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᄀᄀကᬀᔀ᐀ ᰀጀကጀᬀᔀ
ᔀᬀကᄀᄀ ᴀᔀᰀကᘀᔀ ሀሀ ጀᴀ᐀ကᘀᰀᰀ ጀጀᔀကᬀጀᴀ ጀጀༀကጀᔀᄀ ሀሀ ሀሀ ᘀᘀကᰀᴀᄀ ᔀᄀကᘀᔀ ᔀကᔀᔀᴀ ᴀ᐀ကༀጀ ᰀကᄀ᐀ᰀကᴀ᐀ᴀ
ༀᴀༀကᘀᄀᴀ ሀሀ ጀကᰀᴀက᐀ᔀ᐀ ᘀᘀᘀကᬀጀᬀ ᴀ᐀ကᬀጀᔀ ᴀᘀ᐀ကༀᘀᘀ ᰀᄀᴀက᐀ᘀ ጀༀᬀကᬀᬀᬀ ጀᄀᰀက᐀ᄀ ጀᔀጀကᰀᄀᬀ ጀༀᘀကᴀᔀༀ ᰀကᄀጀጀကጀᰀ᐀ ጀༀကᴀᔀༀက᐀ᄀ
ᴀጀᔀကᔀᴀᬀ ᄀ᐀ᘀကᔀༀ ᰀᄀ᐀ကᰀ ᄀጀကᄀᰀጀ ᰀᴀကᬀᰀ ᴀᘀᔀက᐀ጀᰀ ᴀ᐀ကᬀᴀᰀ ሀሀ ጀ᐀ༀကᄀༀᴀ ጀᘀᄀကༀᔀᴀ ᘀᘀကᔀ᐀ ጀကᰀༀጀကጀᄀᴀ ጀᰀကᔀᰀᔀကᄀᬀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᰀက᐀᐀ጀ ጀᴀᰀကᔀጀ᐀
ጀᘀ᐀ကༀᘀᴀ ༀᴀကᰀ᐀ༀ ᘀ᐀ᰀကᰀༀༀ ᄀᄀကᴀᘀᘀ ᰀጀᄀကᰀᴀ᐀ ᴀᔀ᐀ကᔀᬀᔀ ሀሀ ሀሀ ጀᘀᔀကጀༀᄀ ጀᔀ᐀ကጀᄀༀ ጀༀᘀကༀᬀᰀ ጀက᐀ጀကᬀᰀᘀ ጀༀက᐀ᰀᘀကᴀᘀᘀ
ሀሀ ሀሀ ሀሀ ᔀကᬀᄀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀ᐀ကᰀ᐀ᬀ ᴀᄀကᬀᰀᬀ
ᘀကᬀ᐀ᘀကᄀᘀᰀ ᴀကᰀᔀጀကᄀጀ᐀ ᴀကᴀༀကᰀᬀ ᴀကᄀ᐀ᔀကᰀᬀ ጀကᰀ᐀ༀကᰀ᐀ᰀ ጀကᴀ᐀᐀ကᰀ᐀ᘀ ሀሀ ᴀကᰀༀༀကᄀᘀ ᐀ጀᰀကༀༀ ᘀጀᰀကᴀᰀᴀ ᔀጀᬀကᔀጀᴀ ጀᴀကᰀᄀᴀကᘀᔀ ᘀကᰀᴀᴀကጀᰀᘀ
ሀሀ ሀሀ ᴀᄀကᄀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကༀᬀ᐀ ጀᴀༀကᔀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကༀༀ ሀሀ ᐀ᄀကᘀᄀᰀ ጀᘀ᐀ကጀ᐀ᔀ
ༀᬀက᐀ ᘀᴀကᘀᔀᘀ ᰀ᐀ᴀကᴀᔀༀ ༀᬀᬀကᔀᄀ ᔀᰀကጀᄀᔀ ᬀᰀကᔀ᐀ᰀ ጀကᰀᬀጀကༀᄀጀ ሀሀ ᄀጀጀကᴀᴀᔀ ᰀᘀᔀကᘀᄀ ᰀ᐀ᔀကᬀᴀༀ ᴀကᘀᴀᄀကᘀᴀጀ ᰀᬀကᬀᴀကༀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᬀጀကᄀᔀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀကᴀጀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᴀကᘀᘀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᄀကᴀᴀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᘀᄀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကᰀᰀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᰀᰀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀᬀကᄀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᄀကᔀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀ᐀ကༀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀᘀကᰀᬀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀጀကༀༀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᔀᘀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကༀᰀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᘀကᬀጀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀ᐀က᐀ᰀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᬀ᐀ᄀ
ᰀጀጀကᰀጀᄀ ༀᘀᔀကᘀጀ᐀ ሀሀ ᴀᄀᬀကᘀᰀ ᴀ᐀ᴀက᐀ᴀᘀ ᴀကᴀᘀ ሀሀ ሀሀ ጀᘀᬀကጀᬀᘀ ጀ᐀ကᰀᄀᴀ ጀ᐀ᄀကᔀᔀᘀ ጀကᘀᄀ᐀ကᬀጀ ጀጀကጀጀᰀကༀᬀༀ
ጀကༀ᐀ᰀကᴀ᐀ᴀ ጀကᴀༀကᄀᰀᴀ ሀሀ ጀကᴀጀᴀကᄀᴀ ጀကᬀᬀༀကᬀᬀᴀ ᘀ᐀᐀ကᬀᰀᴀ ጀက᐀ᘀကᬀༀᄀ ሀሀ ጀጀကᴀༀᘀ ༀᔀᴀကᰀ᐀᐀ ༀᰀᴀကጀ ༀကᬀᴀጀကᬀᄀ ᰀᰀကᘀༀༀကᔀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀကᬀᴀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကༀᬀᘀကᴀጀᄀ
ᰀᰀᰀကᴀ ᰀᄀᴀက᐀ᴀᘀ ሀሀ ᰀᘀᘀကᴀᄀ ᴀጀᄀကᬀᰀᘀ ጀ᐀ᴀကᔀༀᴀ ሀሀ ༀᬀကᬀᬀᬀ ጀᰀᴀကༀᴀ᐀ ጀᴀᬀကༀጀᴀ ጀᰀᬀကᬀᘀ ᴀကᬀᬀᴀကᴀᘀ ᘀကᔀ᐀ᘀကༀᔀᔀ
ሀሀ ሀሀ ᰀကጀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᴀကᰀᄀጀ ᐀ᔀᴀကༀᘀ᐀ ጀကጀᘀᄀကᘀᴀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ༀༀက᐀ᬀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᔀᰀᬀကᄀᘀጀ
ༀᄀᰀကᘀᬀᴀ ᘀကᔀᰀᬀ ሀሀ ༀᬀᄀကጀጀᬀ ᄀᴀကᘀ᐀ᬀ ᰀᘀᴀကᴀᔀ᐀ ᘀᰀጀကᘀᰀᔀ ሀሀ ᴀᘀᘀကༀ ᴀᄀᄀကༀᄀ ᴀᬀᘀကᰀᘀᄀ ጀကᰀᴀᔀကጀ᐀ ጀᴀကᄀༀကጀᰀጀ
ጀᘀᄀကᔀ᐀ᰀ ᴀጀᔀက᐀ጀ ሀሀ ᐀ᄀကᬀᰀᘀ ጀጀᴀကᬀጀ ጀᬀᄀကᴀᰀ ᴀጀᄀကᘀༀ᐀ ሀሀ ᔀᘀကጀᰀༀ ကᴀༀ ᰀကᄀᬀ᐀ ᄀ᐀ကᰀᄀᔀ ᄀကᔀᬀᄀကᄀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᰀጀ᐀
7744 California State Auditor Report 2003-107 California State Auditor Report 2003-107 7755
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
ࠀ᠀4܀ഀఀԀࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀကጀᔀ ሀሀ ᘀᴀᘀကጀጀༀ ᄀကༀᘀༀကᰀᴀ ᄀကᴀᄀᔀကᬀጀ ᰀကᔀᄀᄀကᰀᔀ ጀကༀᔀᘀကᘀᬀᄀ ሀሀ ሀሀ ᔀༀကༀ᐀᐀
ࠀ᠀4܀ഀఀԀᨀഀ̀܀ഀ.̀($ ጀᄀကᰀ᐀ᘀ ሀሀ ᔀༀကᰀᰀ᐀ ሀሀ ጀကༀᴀကᴀጀᘀ ᴀကༀᄀༀကༀᔀ ᴀကᬀᄀᄀက᐀ᄀ᐀ ᴀᄀༀကᰀᬀ ጀጀက᐀᐀ᰀက᐀ᴀༀ ሀሀ
ࠀ᠀1ഀЀ$܀ᨀഀ̀Ȁ̀Ԁऀ ጀᴀကᔀᄀༀ ሀሀ ጀက᐀ጀᄀကༀᄀጀ ᰀကጀጀ᐀ကጀᬀᬀ ᴀက᐀ጀကጀጀ ᴀကᬀᬀᔀကᄀༀᔀ ጀကᔀጀကᄀᄀᰀ ༀༀကᄀᴀᴀ ጀက᐀ᘀᴀကᄀᄀጀ ༀༀ᐀ကༀጀ
ࠀ᠀%Ԁ(ഀऀ܀ᨀഀ̀Ȁ̀Ԁऀ ᴀက᐀ᴀᴀ ሀሀ ሀሀ ༀᄀကᄀༀ ጀᴀᴀကጀᴀ ༀᰀကᄀᔀ ᄀᬀᰀကᘀ ሀሀ ᴀကᰀጀ ሀሀ
ࠀᤀԀ!&܀ഀ#!+&̀ऀԀᜀЀऀԀᤀἀ ༀༀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
ࠀഀ0̀!܀ഀᤀԀഀఀ᠀ $!ఀԀ!.̀($%Ѐ$܀܀᠀ ጀᬀᰀ ሀሀ ሀሀ ሀሀ ᴀᴀကༀᴀጀ ᴀᘀကᔀᔀᘀ ሀሀ ሀሀ ሀሀ ሀሀ
2Ԁഀఀ܀ഀᜀ0ԀഀԀ $!ఀԀ!%Ѐ$܀܀᠀ ጀကᴀᬀༀ ሀሀ ሀሀ ᔀጀᄀကᘀᄀᬀ ሀሀ ᄀᰀᄀကᄀጀᔀ ጀᔀᰀကᄀༀ ሀሀ ሀሀ ሀሀ
2܀܀ఀ$̀᠀᠀%ࠀ'#ᜀ ᬀ ጀᰀကᬀጀᰀကᴀᰀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᴀᔀ᐀က᐀ᔀᄀ ሀሀ ሀሀ
8!0Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ကᘀᬀᬀ ሀሀ ᰀᄀጀကᘀᬀᰀ ᴀကᔀ᐀ༀကᄀᴀᄀ ᴀကᰀᘀጀကᴀᰀᔀ ᴀက᐀ᴀᰀက᐀ᰀ ᐀ᴀᘀကጀ ሀሀ ሀሀ ጀᬀᔀကᘀᴀᬀ
8᠀Ԁഀऀ᠀Ԁᨀഀ̀Ȁ̀Ԁऀ ᴀ᐀ကጀༀᔀ ሀሀ ᴀက᐀ᘀᴀကᄀᘀᄀ ᔀကᬀᴀᴀကᰀᬀᄀ ᄀက᐀ᘀᔀကᔀᰀ᐀ ᔀကጀᴀ᐀ကༀ ᄀကᬀᰀ᐀ကᴀᄀ᐀ ሀሀ ሀሀ ᔀᰀᄀကༀᬀ᐀
8᠀Ԁഀऀ܀!ᨀഀ̀Ȁ̀Ԁऀ ᘀကጀᴀ᐀ ᴀကᴀᔀጀက᐀ᘀᄀ ሀሀ ጀကᘀᴀᬀကᄀᬀᬀ ᰀᔀကᴀᰀ ᰀᰀကᔀᰀᔀ ጀကጀጀᄀကᰀᰀᬀ ᔀጀကጀᬀ ᴀᘀጀကጀᘀᘀ ᰀᔀကᄀᴀᔀ
8܀!ᤀഀ $!ఀԀ!4̀ऀऀ᠀Ԁ%Ѐ$܀܀᠀ ᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᄀༀᴀ ሀሀ ሀሀ ሀሀ
8܀!ᤀഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᰀ ሀሀ ሀሀ ᔀᘀကጀᄀᄀ ᴀᄀက᐀ᄀ ᐀ကᬀ᐀ᰀ ᰀကᄀᬀᔀ ሀሀ ሀሀ ༀᰀကᬀༀᘀ
8!ԀԀഀ-܀ఀ#Ḁ᠀̀Ѐ%Ѐ$܀܀᠀ 5Āᜀഀ̀ᤀ܀"ഀ(᠀Ԁ3܀܀ऀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
.Ѐ̀Ԁഀऀ'#ԀഀఀԀᨀഀ̀Ȁ̀Ԁऀ ᰀᄀကᬀጀ ሀሀ ᄀကጀ᐀က᐀ᔀ ကᄀᴀༀကༀᘀ ༀကᰀᄀᄀကጀ᐀ᔀ ᰀကጀༀༀကༀᔀᘀ ᄀကᘀጀጀကᬀᄀጀ ᴀᄀᰀကᴀᔀༀ ጀༀကᰀጀက᐀ᬀᘀ ጀကᴀᘀᄀကᘀᰀᴀ
.!ఀ-̀&ఀ!̀Ѐఀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
.3ఀ$܀!ഀԀ ᐀ကᴀᘀ ሀሀ ᰀጀᬀကጀᬀጀ ᄀကᬀᴀᘀကᘀༀ ᰀကᴀ᐀᐀ကᬀᴀᴀ ᰀကᬀᄀᘀကᰀᰀᔀ ጀကᴀᔀ᐀ကᔀༀᔀ ሀሀ ሀሀ ᴀᰀᄀကༀᔀጀ
.Ԁഀ!ἀ.Ԁ!ഀ& $!ఀԀ!%Ѐ$܀܀᠀ ጀጀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကᔀᴀᔀ ᰀ᐀က᐀ᄀ ሀሀ ሀሀ ሀሀ
.Ԁ!ᤀ܀&)ԀЀ$ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ᘀᄀ ሀሀ ሀሀ ᰀ᐀ጀကᬀᘀ ጀ᐀ကᰀጀᬀ ጀᄀက᐀ᴀᬀ ጀᰀကᰀༀᔀ ሀሀ ሀሀ ሀሀ
.($Ԁ&ሀࠀ᠀̀7ḀԀఀ$'+Ԁ&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀጀ ሀሀ ሀሀ ጀᄀༀကᰀᴀ ሀሀ ᘀᰀကᴀᴀ᐀ ᴀကᘀᔀ ሀሀ ሀሀ ᴀᴀༀကጀᘀ᐀
"ഀ(᠀Ԁ3܀܀ऀᨀഀ̀Ȁ̀Ԁऀ ጀ᐀ကᬀᴀጀ ሀሀ ጀကᴀᄀ᐀ကᔀᬀᘀ ༀကᄀᰀ᐀ကᘀᘀᘀ ᰀကᰀༀጀကᘀᄀᔀ ༀကጀᄀကᄀᘀᴀ ᴀကᴀ᐀ကᘀ ሀሀ ᰀကᴀᔀᰀကᘀᄀᴀ ᴀༀᘀကᄀጀ᐀
?Ԁ**Ԁ᠀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᔀᰀ ሀሀ ሀሀ ᐀᐀ጀကᬀᬀᘀ ᘀᬀༀကᴀᰀ ༀᰀကጀᴀ ᰀༀကᔀༀᰀ ሀሀ ሀሀ ሀሀ
' ഀऀᨀഀ̀Ȁ̀Ԁऀ ᄀကጀᘀ᐀ ᴀကጀ᐀ༀကᔀᔀ ሀሀ ᐀ᴀကༀ᐀ᴀ ᴀᴀက᐀ᘀ ሀሀ ༀᘀᬀကᬀጀᄀ ሀሀ ሀሀ ᰀᴀကᄀༀᘀ
'#ԀഀఀԀ,᠀᠀Ԁἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᰀᬀᔀ ሀሀ
'ഀЀ&ఀԀ!ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᄀကᰀༀᔀ ሀሀ ᴀကᬀᄀጀကᬀጀༀ ༀကᔀጀᬀကᔀᴀᘀ ᴀက᐀ༀᰀကᔀᰀᰀ ᰀကᰀᴀကᘀᄀᰀ ጀက᐀ᰀᄀကᬀༀᰀ ሀሀ ሀሀ ሀሀ
'&,̀!(ԀഀԀ&ᨀഀ̀Ȁ̀Ԁऀ ጀጀကጀᴀ ሀሀ ሀሀ ᴀကᔀᘀကᰀᄀᬀ ጀᴀᘀကༀጀᰀ ᴀ᐀ကᔀᬀༀ ጀကᬀጀက᐀ᄀጀ ᔀᰀက᐀ᔀᬀ ጀᰀကጀᘀጀ ᔀᘀᘀကᴀᄀ᐀
'3ഀऀ᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ༀကᘀᰀᄀ ሀሀ ጀကᰀက᐀ༀጀ ᴀကᄀᔀༀကᔀᄀᄀ ጀကᴀက᐀ጀᔀ ጀကᄀᘀጀက᐀ᔀᘀ ᘀጀ᐀က᐀ᘀ ሀሀ ሀሀ ጀጀᴀကᴀༀᴀ
'Ԁഀഀ܀<ࠀ᠀ԀᤀԀഀఀ!ἀ ကᔀ᐀ᰀ ሀሀ ᔀᬀᔀကᰀᔀᴀ ᴀကᰀᘀᬀကᔀᴀᘀ ᴀကༀጀᴀက᐀ᴀ ጀကᔀᄀကᘀᘀጀ ᐀ᰀᔀကᔀ᐀ጀ ሀሀ ሀሀ ᐀᐀ကᴀༀ
'̀ఀఀ᠀Ԁ'+Ԁ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ༀကጀᬀᘀ ሀሀ ሀሀ ጀက᐀ༀᘀက᐀ᴀᘀ ጀကጀᘀᄀကᰀᴀᬀ ጀကᬀᰀᘀ ᔀᴀᴀကᘀᄀᄀ ሀሀ ሀሀ ᴀༀᔀကᘀᄀ
'܀ഀ()ԀЀ$ᨀഀ̀Ȁ̀Ԁऀ ᐀ᴀကᔀᄀ ᄀᄀကᄀ᐀ༀကᘀༀᴀ ᘀကᔀᄀကᰀጀ᐀ ᴀᔀကᰀᘀᘀကᔀጀᬀ ᴀᰀကᄀᘀᬀကༀༀጀ ᴀༀကጀༀᔀကᘀᄀༀ ጀᴀက᐀ᘀᄀကᘀᄀ ᘀကጀ᐀ᴀကጀጀ ᰀကᔀᰀᘀကᴀ᐀ᘀ ᘀကᴀᴀကༀᬀጀ
'܀ഀ()ԀЀ$ᨀഀ̀Ȁ̀Ԁऀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀက᐀᐀ ሀሀ
'܀&ᜀഀ(Ԁ᠀Ԁ& ܀ഀఀἀ ܀!ఀ%Ѐ$܀܀᠀&ሀ%ࠀ'#ᜀ ᬀ ᴀကༀጀ᐀ကᬀጀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᄀᔀကᄀᘀᄀ ሀሀ ሀሀ
'܀&ᜀഀ(Ԁ᠀Ԁ& ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကጀጀ ᰀᬀᴀကᬀᰀ ሀሀ
'܀&ᜀഀ(Ԁ᠀Ԁ&ᨀഀ̀Ȁ̀Ԁऀ ᔀᄀᴀကᄀ᐀ ᰀᘀᰀကጀᄀ᐀ကᘀᄀᄀ ᐀က᐀ᄀကᘀᰀᄀ ᴀᬀ᐀ကༀᄀက᐀ጀᬀ ጀᔀᔀကༀᬀጀကጀༀ ᴀᰀᬀက᐀᐀ᄀက᐀ᰀᄀ ጀᬀጀကᰀᔀ᐀ကༀᄀ ᘀጀကᬀᴀကༀᘀ ጀᄀᔀကༀༀကᘀᰀᘀ ᔀကጀ᐀ကᄀᄀᄀ
'܀&ᜀഀ(Ԁ᠀Ԁ&ᨀഀ̀Ȁ̀Ԁऀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᰀᄀကᄀᘀᴀ ሀሀ
'܀&6̀Ԁఀ܀&ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᴀ᐀ᬀ ሀሀ ሀሀ ᐀ᄀༀကᔀᴀᬀ ᔀጀကᬀᘀ᐀ ᄀᴀᔀကᴀༀ ᰀᴀᰀကᘀᘀጀ ሀሀ ሀሀ ᴀᬀༀကᴀጀ
'܀3Ԁ᠀᠀/܀̀ഀఀ ᰀကᴀ᐀᐀ ሀሀ ሀሀ ጀကᬀᴀጀကᄀᄀ ጀ᐀ကᔀ ᴀጀጀကᄀᄀ ᄀༀༀကༀᄀ᐀ ሀሀ ሀሀ ᴀጀကༀ
'ἀഀ3܀܀ऀᨀഀ̀Ȁ̀Ԁऀ ጀᘀကༀ᐀ᴀ ሀሀ ᘀᘀᬀကᬀᰀᴀ ༀကጀᘀကጀᬀ ᰀကༀᴀကᬀᘀ᐀ ᄀကᔀᰀᴀကᴀᘀᔀ ᴀကༀᴀᰀကᴀༀ ሀሀ ጀက᐀ᰀጀက᐀ᴀᴀ ༀက᐀ᴀᘀ
4ഀ$ఀఀഀ)ԀЀ$ᨀഀ̀Ȁ̀Ԁऀ ကᴀ᐀ᬀ ሀሀ ᘀᘀᰀကᰀᘀᴀ ጀကༀ᐀ጀကᴀ᐀ ጀጀကᘀᔀ᐀ ᐀ᄀကᄀᰀᘀ ᘀᴀကༀ᐀ᴀ ሀሀ ሀሀ ᘀༀကᴀༀᰀ
4̀ऀ ̀ఀ̀Ԁ&%ࠀ'#ᜀ ᬀ ᴀᔀကᬀጀጀက᐀ༀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀက᐀᐀᐀က᐀ጀᴀ ሀሀ ሀሀ
4܀ഀ!܀0̀ᨀഀ̀Ȁ̀Ԁऀ ᔀကጀᬀ᐀ ሀሀ ጀကᴀᄀᬀကᄀᔀ ጀက᐀ᰀᄀက᐀ༀᴀ ጀကᰀጀጀကᰀᔀ᐀ ጀကᰀᄀᄀကᰀᔀༀ ᐀ᘀᘀကᰀᬀ ༀကᰀༀᴀ ጀကᘀᬀጀကᔀ᐀ ጀᰀကᬀ᐀᐀
4܀ഀఀ(Ԁ $!ఀԀ!ᜀЀऀԀᤀἀ ጀကᬀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀᘀကᘀᴀ ሀሀ ሀሀ ሀሀ
4܀ഀఀԀḀԀ᠀᠀܀ᨀഀ̀Ȁ̀Ԁऀ ᰀ᐀ကጀᰀጀ ሀሀ ᰀᴀᔀကᘀᰀ ᐀ကᰀᰀက᐀ጀᴀ ᘀကༀጀᬀကᴀᔀᰀ ᐀ကᘀༀᰀကᘀ᐀ᬀ ༀကᄀᄀༀကᘀᰀ᐀ ጀᴀက᐀ጀᬀ ጀጀက᐀ጀᔀကༀᘀᴀ ᐀ᘀጀကᔀᬀᔀ
4܀ഀఀ̀ഀ,̀Ԁ3ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀကጀༀᴀ ሀሀ ᄀༀကᘀༀ ᄀကᄀᰀᘀကᴀᴀᄀ ᄀကᴀༀᰀကᄀᘀጀ ᰀကᘀᘀᰀကᴀᔀᘀ ጀကᰀ᐀ᔀက᐀ᬀ ሀሀ ሀሀ ᄀᘀᄀကᴀጀᬀ
4᠀ఀ̀Ѐ᠀ఀ!᠀'Ԁ!ഀ̀ഀ( ԀഀఀԀ! ጀᘀᴀ ሀሀ ሀሀ ጀᰀᬀကༀᰀ ሀሀ ༀကᔀᘀᔀ ሀሀ ሀሀ ሀሀ ሀሀ
6Ԁ3 ̀ఀἀ%Ѐ$܀܀᠀ ᐀ᄀ ሀሀ ሀሀ ᔀᴀကᘀጀ ሀሀ ᴀༀကᔀጀᴀ ᴀጀကᘀጀ ሀሀ ሀሀ ሀሀ
6Ԁ3:Ԁ&ఀ $!ఀԀ!4̀ऀऀ᠀Ԁ%Ѐ$܀܀᠀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
6Ԁ3$᠀᠀ࠀ᠀ԀᤀԀഀఀ!ἀ ကᰀᄀᘀ ሀሀ ༀ᐀ကᬀᴀጀ ᴀကᘀᘀᴀကᬀᬀᄀ ሀሀ ༀကༀᔀᰀ ᘀᔀᬀကᘀᬀᰀ ሀሀ ሀሀ ጀༀༀက᐀ጀᴀ
6܀!3᠀+ሀ'4̀!ऀᨀഀ̀Ȁ̀Ԁऀ ᴀༀကጀᰀᰀ ሀሀ ᄀ᐀ကᔀᴀᬀ ကᄀᬀကᄀᄀ ᰀကᄀༀༀကጀ᐀ᘀ ᴀကᄀᔀᴀကᄀᄀᄀ ᰀကༀༀ᐀ကༀᰀᄀ ጀༀጀကᔀᬀᄀ ᄀကᬀ᐀ᬀကጀༀᔀ ጀကጀጀᬀကᔀᬀ
6܀!3᠀+ሀ'4̀!ऀ5ᜀ) ሀ%ࠀ'#ᜀ ᬀ ᴀጀကᬀ᐀ጀကᘀༀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᴀᘀᔀကጀጀጀ ሀሀ ሀሀ
Āऀἀ&&Ԁἀ $!ఀԀ!%Ѐ$܀܀᠀ ᴀᬀᔀ ሀሀ ሀሀ ᘀጀက᐀ ሀሀ ᰀༀကᰀᬀ ᴀ᐀ကጀᴀᄀ ሀሀ ሀሀ ሀሀ
Ā*Ԁഀ $!ఀԀ!4(ഀԀఀ%Ѐ$܀܀᠀ ᰀᄀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᔀကༀᬀᘀ ሀሀ ሀሀ ሀሀ
Ā**܀!ఀഀ̀ఀ̀Ԁ&Ȁ܀!'Ԁ!ഀ̀ഀ(ሀ.Ѐ̀Ԁഀऀ'#ԀഀఀԀ ᘀༀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀᔀကༀᰀᰀ ሀሀ ሀሀ ሀሀ
Ā**܀!ఀഀ̀ఀ̀Ԁ&Ȁ܀!'Ԁ!ഀ̀ഀ(%ഀఀ ᠀!̀ఀ ᐀ᔀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀᬀကᰀᰀ᐀ ሀሀ ሀሀ ሀሀ
Ā**܀!ఀഀ̀ఀ̀Ԁ&Ȁ܀!'Ԁ!ഀ̀ഀ(ሀ)᠀ऀ3̀ഀ#!+ ᐀ᰀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
Ā*ఀ̀܀ഀ&Ȁ܀!@܀ఀ$)!Ḁഀ+ ጀကᬀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀ᬀကᘀᬀᔀ ሀሀ ሀሀ ሀሀ
#Ѐ̀Ȁ̀Ѐ'Ԁ!ഀ̀ഀ( ԀഀఀԀ! ᴀᬀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀༀကᴀጀ ሀሀ ሀሀ ሀሀ
#Ѐ̀Ȁ̀Ѐ ܀ᤀᤀഀ̀ఀἀ $!ఀԀ!%Ѐ$܀܀᠀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
#᠀̀&ऀԀ& $!ఀԀ!.̀($%Ѐ$܀܀᠀ ᴀကᴀጀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀᴀကᘀᰀ ሀሀ ሀሀ ሀሀ
#᠀̀&ऀԀ&D ഀἀ܀ഀ $!ఀԀ!ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᴀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᰀကᰀᔀ ሀሀ ሀሀ ሀሀ
#᠀̀&ऀԀ&D?ԀഀఀԀ! ഀἀ܀ഀ $!ఀԀ!%Ѐ$܀܀᠀ ᄀጀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကᴀᔀᰀ ሀሀ ሀሀ ሀሀ
#᠀̀&ऀԀ&D4!BԀ7 $!ఀԀ!%Ѐ$܀܀᠀ ᰀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᔀကᴀༀ ሀሀ ሀሀ ሀሀ
#᠀̀&ऀԀ&D#᠀̀&ऀԀ& $!ఀԀ!ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᔀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᬀကᄀᘀᰀ ሀሀ ሀሀ ሀሀ
#᠀̀&ऀԀ&D#᠀1Ԁ0Ԁ!Ԁ $!ఀԀ!4̀ऀऀ᠀Ԁ%Ѐ$܀܀᠀ ጀကᘀጀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀᴀကᔀᄀᔀ ሀሀ ሀሀ ሀሀ
#᠀̀&ऀԀ&D9ԀᤀԀ&Ѐ᠀ ഀἀ܀ഀ ܀ഀఀ̀ഀఀ̀܀ഀ.̀($ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᄀᔀༀ ሀሀ ሀሀ ሀሀ
%Ѐ$܀܀᠀
#᠀̀&ऀԀ&D9܀*ഀ(ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀကጀༀᰀ ሀሀ ሀሀ ሀሀ
#᠀ᤀऀ᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᬀကༀᬀᄀ ሀሀ ጀကጀᰀ᐀က᐀ᘀ ᘀကᴀᴀᔀကᰀᴀᬀ ༀကᴀᔀᘀကᬀጀᬀ ᰀကᰀᰀကᄀༀᘀ ᴀကᘀጀᴀကᘀᴀ᐀ ሀሀ ሀሀ ᰀᰀကᘀጀᔀ
#᠀܀&,Ԁ!ऀԀ&#Ԁഀ̀ഀ&᠀ᨀഀ̀Ȁ̀Ԁऀ ጀᬀကᔀᬀ ሀሀ ሀሀ ᴀကᰀ᐀ကᔀጀᴀ ጀᄀက᐀ᄀᘀ ᰀᴀကᬀᬀᘀ ጀကᄀ᐀ༀက᐀ᄀᘀ ሀሀ ᔀ᐀ကᬀᘀᄀ ᴀᴀᰀကᄀጀᴀ
#!ᤀ܀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀᔀကᰀༀ ሀሀ ጀကጀጀကᘀᄀᴀ ༀကᴀᴀ᐀ကᄀᰀᴀ ᄀက᐀ᘀᄀက᐀ᴀ ᰀက᐀ᔀᬀကༀᘀᴀ ᴀကᰀༀᬀက᐀ᴀༀ ᘀကᄀᔀ ᴀကᴀᄀကᘀᘀᬀ ጀကᰀᰀᬀကᴀᔀᘀ
#&ऀԀഀᨀഀ̀Ȁ̀Ԁऀ ᴀᴀကᄀༀ ጀᘀက᐀ᬀကᬀᬀ᐀ က᐀ᘀጀကጀᔀ ᔀကᬀကᔀᬀᄀ ༀကᘀᔀༀကᔀᘀጀ ကༀᔀᴀက᐀ᘀጀ ᰀကᬀᔀᰀကᬀጀ ᰀကᴀᴀကᘀༀ᐀ ༀက᐀ᬀᰀ ᰀကᔀ᐀ᘀကᔀጀᔀ
#܀ᤀ܀ഀᨀഀ̀Ȁ̀Ԁऀ ᰀᘀကጀጀༀ ጀᴀကᬀᘀᄀက᐀ᄀ ᰀᴀကᰀᬀ᐀ကᘀᄀᬀ ጀᬀကጀᔀကᘀጀ ᘀကᘀᰀጀက᐀᐀ ᘀကᴀᄀᔀကᬀᔀᔀ ༀကᴀᔀᄀကᄀༀᴀ ᔀᘀက᐀ጀᄀ ጀᬀကᬀᴀကᴀጀᰀ ᔀᬀᘀကᬀ᐀
#!Ԁᤀ̀Ԁ!ࠀऀЀఀ̀܀ഀ $!ఀԀ!.̀($%Ѐ$܀܀᠀ ᴀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᄀကᄀᬀጀ ሀሀ ሀሀ ሀሀ
#!܀ᤀ̀&ԀᜀЀऀԀᤀἀ $!ఀԀ!%Ѐ$܀܀᠀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
#ԀഀఀԀ.̀᠀᠀&%Ԁ!0̀ЀԀ&ᜀ!Ԁ%ࠀ'#ᜀ ᬀ ጀᘀက᐀᐀ᰀကᰀᄀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᔀᰀကༀ᐀ ሀሀ ሀሀ
#*̀᠀9!ഀ&*܀!ఀఀ̀܀ഀ ܀ሀĀ*/#ᜀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
1Ԁऀ܀ഀऀ܀)ԀЀ$ᨀഀ̀Ȁ̀Ԁऀ ᘀကᔀጀ᐀ ሀሀ ጀကᄀᄀᬀကᘀༀᴀ ጀက᐀ༀ᐀ကᘀጀ ᬀᰀကᘀᄀᬀ ༀᬀᴀကᘀༀ ጀကጀ᐀᐀ကᘀᴀᔀ ጀ᐀ကᘀᬀᘀ ᴀကᰀᰀက᐀ᰀ᐀ ጀᬀᘀကᔀᔀᘀ
1܀&ԀᤀԀऀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကᴀ᐀ᰀ ሀሀ ᘀᬀကᰀༀጀ ጀကᴀᄀᬀကༀᰀ ጀကᬀༀጀကᴀጀᘀ ጀကᬀᴀༀကᔀᴀༀ ᄀᴀက᐀ጀᰀ ሀሀ ሀሀ ༀကᔀᔀ᐀
1܀3᠀ഀऀᨀഀ̀Ȁ̀Ԁऀ ጀ᐀ကᄀᔀ ᴀༀᔀကᄀᘀ ጀကጀᴀ᐀ကᴀᴀ ༀကᰀᬀༀကᘀᬀᬀ ᰀကᔀᘀကༀᴀᔀ ᰀကጀᰀᘀကༀᄀᴀ ᴀကༀᔀကༀༀༀ ᄀጀက ጀကጀጀᘀကᘀᔀ ጀကᬀ᐀ᰀကᔀᴀጀ
%ഀᜀഀఀ܀ഀ̀܀1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကༀᔀ ሀሀ
%ഀ8Ḁ!̀Ԁ᠀ᨀഀ̀Ȁ̀Ԁऀ ༀကᴀ᐀ጀ ሀሀ ጀༀᔀကༀᄀᬀ ጀကༀᰀᔀကጀᴀᘀ ጀကༀᬀༀကᔀጀᬀ ጀကጀᰀᴀက᐀ᬀጀ ᔀᴀᴀကᄀጀ᐀ ሀሀ ሀሀ ጀᰀက᐀ᬀ
%ഀ/܀&Ԁሀࠀऀ̀&܀ഀᜀЀऀԀᤀἀ ጀကᬀༀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀᘀကᬀᔀᴀ ሀሀ ሀሀ ሀሀ
%ഀ4!̀ഀ܀ᨀഀ̀Ȁ̀Ԁऀ ᰀကᬀᘀᴀ ሀሀ ሀሀ ᰀᔀကༀᘀᄀ ᄀጀကᰀᬀᘀ ሀሀ ᄀᴀᴀကᬀᔀ ሀሀ ሀሀ ሀሀ
%ഀఀ ᠀!̀ఀ,᠀᠀Ԁἀ%ࠀ'#ᜀ ᬀ ጀᔀကᔀᔀကᔀᔀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᰀᘀጀကᰀᘀ ሀሀ ሀሀ
%ഀఀ4܀ഀ̀Ѐሀ4᠀̀Ḁᨀഀ̀Ȁ̀Ԁऀ ጀጀကᔀᰀༀ ሀሀ ᴀကᄀༀᘀကᄀ᐀ᔀ ᰀကᬀᰀᄀကᴀ᐀ ጀကᬀጀᘀကᔀༀᄀ ጀကጀༀༀကᄀ᐀᐀ ጀကᔀကༀጀ ༀကጀጀᄀ ᄀጀကᄀᬀ ᘀᬀᴀကᘀ᐀
%(&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ကᴀᬀ ሀሀ ጀᘀጀကᄀᴀ ᄀကᘀᰀᘀကᔀጀᴀ ሀሀ ጀᰀᔀကᬀᴀ ጀကᴀᘀጀကᄀᴀༀ ሀሀ ሀሀ ᰀᘀᴀက᐀ᴀᬀ
%܀᠀Ԁऀऀࠀഀ!̀Ѐ$ᤀԀഀఀᜀЀఀ̀܀ഀ $!ఀԀ!%Ѐ$܀܀᠀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
%܀ఀ$#&ऀԀഀᨀഀ̀Ȁ̀Ԁऀ ᰀကᘀጀ ሀሀ ሀሀ ᐀ᬀᘀကᄀᴀᄀ ጀጀᘀကᘀጀᔀ ጀᘀကᴀ᐀ᬀ ༀᴀ᐀ကᰀༀༀ ༀༀက᐀ᰀ᐀ ሀሀ ᰀᄀကᄀጀᘀ
%܀ఀ$:$̀ఀఀ̀Ԁ!ࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကᄀᴀ ሀሀ ሀሀ ጀကᘀጀ᐀ကༀጀᴀ ጀကᴀᄀᬀက᐀᐀ༀ ᐀ᄀကᬀᴀ ጀጀကᄀᔀ ሀሀ ሀሀ ᴀᴀကᄀᴀᰀ
%܀ఀ$Ԁ&ఀ'܀&ᜀഀ(Ԁ᠀Ԁ& ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀကᄀᬀ ሀሀ
%܀ఀ$Ԁ!ഀ ᠀̀Ȁ܀!ഀ̀1Ā ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကༀༀༀ ሀሀ
%܀ఀ$3Ԁ&ఀ%Ԁ!0̀ЀԀᜀ!Ԁ%ࠀ'#ᜀ ᬀ ᄀጀကᰀༀᬀကᘀ᐀ༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကᰀᔀᔀကᰀᔀᔀ ሀሀ ሀሀ
%᠀*$!%*!̀ഀ(&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀကᰀᬀༀ ሀሀ ጀᴀ᐀ကᔀጀᘀ ᴀကᔀᰀᘀကༀ᐀ᴀ ሀሀ ᴀጀကᘀᄀༀ ᔀᄀက᐀ᬀ᐀ ሀሀ ሀሀ ༀༀကጀጀ
9Ԁᤀ*᠀Ԁ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ༀကༀᄀᬀ ሀሀ ሀሀ ጀကᴀᔀᰀကᰀ᐀ᴀ ᄀጀᔀက᐀ᴀༀ ᰀᄀᄀကᄀᬀᬀ ᔀᰀကༀᰀ ሀሀ ᴀᰀᴀက᐀ᴀጀ ᘀကᬀᰀ
9$Ԁ8̀ऀഀЀԀ $!ఀԀ!%Ѐ$܀܀᠀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
7766 California State Auditor Report 2003-107 California State Auditor Report 2003-107 7777
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ጀကᔀᔀༀကᴀ᐀ጀ ጀကᬀ᐀ᰀကᔀᄀ ሀሀ ᘀᴀༀကᰀༀༀ ༀᰀကༀᘀ ᄀ᐀ᴀကᔀᄀ ᰀᘀᄀက᐀᐀ᰀ ጀᬀᬀကᬀᬀᬀ ᰀᔀᄀကᰀጀ ᰀጀᔀကᰀᴀᰀ ᴀᄀጀကᔀᰀᰀ ᰀကᘀༀကᔀᘀ ᴀༀကᘀༀကᔀᴀᰀ
᐀ᰀ᐀ကᔀᰀጀ ሀሀ ሀሀ ጀကᴀᘀᴀကༀᘀༀ ᄀᰀᬀကᄀᬀᰀ ᄀᬀကጀᬀጀ ᘀᄀᴀကጀጀᔀ ሀሀ ᴀᬀጀကༀᬀᘀ ᴀᄀᔀကᬀጀᄀ ᴀᄀᘀကᔀᔀ᐀ ༀက᐀ᬀကᄀༀᬀ ᴀᘀက᐀᐀ᬀကᬀᬀጀ
ጀကᴀᬀᬀကᔀༀ ᔀᘀ᐀ကᘀᴀᔀ ᐀ጀကጀᬀᬀ ጀကᬀ᐀ᰀကᄀༀᄀ ༀᬀကᄀ ༀᬀༀကᔀᬀጀ ᔀᬀᬀကጀ᐀ᬀ ᴀༀᬀကᬀᬀᬀ ᰀᄀᘀကᄀ᐀ᘀ ᰀᴀᴀကᰀᄀᘀ ᰀᔀᘀကᘀᘀᄀ ᴀကᘀጀ᐀ကጀᰀᘀ ᴀᰀကᔀༀጀကᄀጀ
ༀ᐀ကᘀᘀ ጀༀᔀက ᴀᴀጀကᄀጀᴀ ጀᰀጀက᐀ᄀᘀ ጀᰀༀကᔀᘀጀ ጀᴀᬀကᔀᄀᴀ ሀሀ ሀሀ ᘀᬀကᰀᬀༀ ᔀᔀကᰀᰀጀ ᐀᐀ကༀᄀᰀ ᴀက᐀ᰀༀ ᰀကᬀᬀᔀကᘀᄀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀጀကᘀᰀᰀ ᴀༀጀကᘀᰀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᬀကᴀጀᰀ ጀጀጀကༀጀᴀ
ሀሀ ሀሀ ሀሀ ᴀᴀᴀကᰀᄀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᄀကጀᰀༀ ሀሀ ᘀᬀᴀကༀ᐀ᴀ ᴀကᰀᘀጀကᔀ᐀ᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀက᐀ᘀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀကᰀጀᴀကጀᘀᔀ
ጀကᄀᰀᰀကᘀᬀ ᔀጀကᰀጀᄀ ሀሀ ᄀᄀᔀက᐀ᄀༀ ᰀᄀᔀကጀᄀༀ ᴀ᐀ༀကᄀ᐀ጀ ጀༀကᄀ᐀ᄀ ሀሀ ᴀᴀကᰀ ጀ᐀ጀက᐀ᬀᄀ ጀᄀᘀကᔀ᐀ ጀက᐀ᔀကᴀᴀ ጀༀကᰀᴀᰀကᰀᘀ
ᰀကᔀᴀጀကᘀᬀༀ ጀက᐀ᄀༀကༀᔀጀ ሀሀ ᰀကᰀᄀကᰀጀጀ ጀကᄀᄀᄀက᐀᐀ ጀကᴀ᐀ကᔀༀ ጀကᔀጀᔀကༀᰀጀ ጀᬀᬀကᬀᬀᬀ ᘀༀᴀကᘀ᐀ᄀ ᘀጀᄀကᘀᘀ ᔀᔀༀကᰀᴀ᐀ ጀጀကᰀᔀᴀကᘀጀ ༀᄀကᴀༀᔀကᘀᬀᬀ
ጀᬀጀကጀᔀᔀ ᄀᬀကᬀ᐀ጀ ᔀ᐀ᰀကᬀᔀᘀ ᴀᘀ᐀ကᘀᬀᘀ ᰀᘀᴀကᔀ᐀ᄀ ᰀᰀကᄀᔀᘀ ᘀᘀကᬀᔀᔀ ሀሀ ᴀᴀᔀကጀᴀ᐀ ᴀጀༀကᘀ᐀ ጀༀᰀကༀᴀᘀ ጀကᴀ᐀ကᰀᄀᴀ ጀጀကᬀༀကጀᬀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᔀ᐀ ᔀကᬀᰀጀ
ᄀကᘀᬀༀ ጀᰀကᬀᰀ᐀ ሀሀ ሀሀ ༀကᄀᬀጀ ᰀကᘀᄀ ᰀကᘀᄀ ሀሀ ᴀကༀᄀᔀ ᴀကጀᘀ ᰀᬀကᴀༀ ጀ᐀ᘀကᰀᬀༀ ᄀᘀᄀကᬀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀᬀကᬀᬀᬀ ᴀᬀᬀကᬀᬀᬀ
ጀကᔀጀᰀကᬀᴀᘀ ጀကᄀᄀᴀကᴀༀᄀ ᰀကᬀᄀᬀကᴀ ጀကᘀᔀᬀကᘀᄀ ጀကጀᰀကᔀ᐀ ᐀ᘀᄀကᄀᘀጀ ᴀကᄀᔀᄀကༀᰀ᐀ ጀᰀကᴀᬀᘀ ᔀᄀက᐀ᄀ ᴀᘀကᬀᄀ᐀ ᄀᘀጀကጀᰀᄀ ጀကༀᔀᰀကጀᄀ ᔀᴀကᄀༀༀကᘀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀༀကༀᬀᄀ ᰀༀကༀᬀᄀ
ጀကᄀༀᴀကᄀᬀᴀ ᘀᬀᄀကᰀᰀጀ ሀሀ ᐀ᔀကᰀ ᄀᰀᬀကᘀᘀ ᰀ᐀ༀကᔀጀᘀ ᔀᰀᰀကᰀᄀᬀ ᰀᄀကᴀᬀᬀ ᴀ᐀ᰀကᬀᴀ᐀ ᴀༀጀက᐀ᰀᰀ ᴀᘀༀကᰀᔀ ᴀကᘀༀༀကᔀᄀጀ ᴀᬀကᔀༀကᴀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကᰀ ጀᄀᔀကᬀᘀᄀ
ᔀကᴀጀጀ ጀጀጀကᔀᰀᔀ ሀሀ ᴀᘀကᘀༀᄀ ᄀༀကᘀᰀᴀ ᄀጀက᐀᐀ ሀሀ ሀሀ ᰀጀကᄀᴀ᐀ ᴀကᔀༀᰀ ᴀᘀကᰀᴀᔀ ጀᬀက᐀ ጀကጀᔀᔀကᬀᬀᰀ
ᔀကᴀጀጀ ༀༀကᔀ᐀ᴀ ሀሀ ᴀጀကᬀ᐀ ᴀᬀကᴀༀ ጀᘀက᐀ᴀᰀ ሀሀ ሀሀ ጀᄀကᴀ᐀ጀ ጀᴀကጀᰀᬀ ጀༀကᰀ᐀ༀ ᐀ᄀကༀᰀᰀ ᔀᔀᔀကᄀᰀༀ
ᴀကᰀᬀᄀကᔀᴀༀ ጀကༀጀက᐀ᔀᰀ ጀကᬀ᐀ᴀကᘀᄀ ᐀ༀကༀᴀ ᘀጀᰀကᘀᬀༀ ᔀᴀᄀကᬀᔀᄀ ᄀༀጀကᔀᄀᬀ ጀကጀᬀကᴀᬀᬀ ༀᬀ᐀ကᬀ᐀ᔀ ᄀᰀကᴀጀᔀ ᴀ᐀ༀကༀᄀༀ ༀကᔀ᐀ᘀကᰀᄀᬀ ᰀᔀကጀᔀༀက᐀ᔀᘀ
ጀᔀᔀကᄀᬀ᐀ ᴀᔀ᐀က᐀ᔀ ሀሀ ጀᰀᴀက᐀ༀ ጀᰀကᔀ᐀ᄀ ጀጀᘀကༀᴀᰀ ጀᰀကᔀᔀ᐀ ሀሀ ᘀᘀကᘀༀᰀ ᔀༀကᴀᬀ ᄀᬀကᰀᘀᔀ ᐀ᰀᄀကᔀጀᬀ ᄀက᐀ᰀကᴀᰀᬀ
ᰀༀက᐀ᴀᬀ ᄀᴀᬀကᔀᰀᔀ ሀሀ ጀᘀᔀကጀᔀᔀ ᴀጀᬀကᰀᰀᄀ ጀᘀጀကᴀᘀᬀ ሀሀ ሀሀ ጀᴀᰀကᔀᘀᰀ ጀጀᔀကᔀᔀᄀ ᐀ༀကᄀༀༀ ᘀကᘀᔀᴀ ༀကᘀᰀༀကᬀᬀ
ሀሀ ሀሀ ጀᔀကᴀᴀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᔀ ᴀᄀᰀကጀᴀ ᴀᘀᄀကᰀༀ᐀
ጀကᬀጀᘀကጀༀᘀ ጀကᰀᔀጀကᰀᬀ ሀሀ ᘀᘀကᄀༀᄀ ༀༀကༀᔀጀ ᬀᄀကᴀༀᰀ ጀကᴀༀᬀကᬀༀ ༀጀကᬀᬀᬀ ᄀᄀༀကᴀ᐀ᬀ ᰀᔀᔀက᐀ᴀጀ ᴀᴀᴀကጀᰀጀ ᰀကᰀᬀကᔀༀᬀ ᴀༀကᘀᴀᰀကጀᰀༀ
ጀᬀᰀကᔀᔀጀ ᐀ᔀကༀጀ ሀሀ ᄀ᐀ᘀကᔀᬀ ༀᔀᰀကᘀᔀ ༀᬀᴀကༀጀ ጀကᬀᘀᬀကᴀᔀᴀ ሀሀ ᰀᰀ᐀ကᘀᄀ ᰀᴀᰀကᄀ᐀ᰀ ᰀጀက᐀ᴀ ጀကᄀကᘀༀᄀ ጀጀကᘀጀᔀကᄀᴀᄀ
ᔀᴀကༀጀ᐀ ༀᬀᄀကༀጀ ሀሀ ጀༀᔀကᬀᰀ ᴀᔀᔀကᄀᘀ ᴀༀጀကᄀ᐀ᬀ ጀᔀᔀကᰀᘀᰀ ሀሀ ጀᘀ᐀က᐀ᔀᘀ ጀᬀကᬀᴀጀ ᔀᬀကᰀᰀᔀ ጀကᔀᴀᰀကༀᄀᴀ ጀᴀကᰀᔀᄀကጀ᐀ጀ
ጀကᰀကᔀ᐀ᬀ ᔀᴀᔀကᬀᘀ ሀሀ ᰀᘀᔀကᴀༀ ᰀᰀᄀကጀᘀᄀ ᴀ᐀ᔀကༀᬀᬀ ሀሀ ᴀᬀᬀကᬀᬀᬀ ᴀᴀᴀကᄀༀᴀ ጀᘀ᐀ကᴀጀᔀ ጀᰀᄀကᴀ᐀ ᴀကༀᬀကᬀᰀᘀ ጀᄀကᘀᴀᴀကᔀ᐀ᘀ
ᰀᔀ᐀ကᔀᰀ ༀጀᰀကጀᴀ᐀ ሀሀ ጀ᐀ᰀကᄀ᐀ᘀ ᴀᄀကᬀༀ᐀ ᴀᴀጀကༀ᐀ᔀ ᄀᄀᘀကᰀༀ ᰀᄀကᬀᴀᄀ ጀကᰀᘀᄀ ጀᄀᴀကᄀᴀ ጀༀༀကᰀᬀ᐀ ጀကᬀᴀ᐀ကༀᬀᰀ ᘀကᴀကᘀ᐀ᘀ
ጀᴀကᬀᰀጀကༀጀᬀ ༀကᘀᄀᄀကᄀᬀᔀ ᴀကᔀᬀᘀကᬀᄀᬀ ᰀကᄀༀᘀကᔀᬀጀ ᄀကᰀᄀᘀကᄀጀᴀ ᰀကᘀ᐀ကጀᄀጀ ᰀကᘀᬀᴀကᴀᴀ ᰀༀᬀကᬀᬀᬀ ᴀကᔀༀကᔀ ᴀကༀᬀᴀကᔀጀᄀ ጀကᬀᘀༀကᬀᔀᔀ ᴀༀကᄀကᰀ᐀ᔀ ᴀᰀᬀကᔀᔀᘀကᄀᄀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀက᐀ᬀ ᄀᴀᄀက᐀ᬀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᄀᔀကᄀ᐀᐀
ሀሀ ሀሀ ᴀༀကᔀᄀကᰀᰀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᄀༀᰀကᬀᰀᬀ ᴀᔀကᄀ᐀ᰀကᬀᰀᄀ
᐀ᰀကጀᘀᰀကᰀᴀ ᄀ᐀ကᬀᄀༀကᬀጀᰀ ༀᰀကᄀᬀကᴀༀ ᄀᴀကᰀᰀᴀကᴀጀጀ ᰀᰀကᬀᄀༀက᐀ༀᘀ ᰀᬀကᬀᬀༀကᰀᔀ᐀ ༀကᄀᄀᔀကᘀༀᄀ ᴀ᐀ကᄀ᐀ༀက᐀᐀ༀ ᴀᬀကༀᬀ᐀ကᴀ᐀ᘀ ጀᘀကᰀᄀကᘀᘀༀ ጀᔀကᔀ᐀ጀကᬀᰀᰀ ᴀက᐀ᬀༀကᰀᰀ᐀ ᴀကጀᄀကༀ᐀က᐀ༀༀ
ሀሀ ሀሀ ጀᔀကᬀᔀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᔀᔀༀကᬀ ᴀကᔀᘀကጀᰀ
ᴀᄀᰀကᬀᬀᘀ ᴀᄀᬀကᰀᬀᔀ ሀሀ ᴀᔀက᐀ᴀᬀ ጀᬀ᐀ကༀᴀᄀ ጀᬀᬀကᬀᬀ ጀༀကᬀᰀ᐀ ጀ᐀ကጀᬀ ᔀༀကᬀ᐀ᴀ ᰀကༀᘀᬀ ༀༀကᴀᬀ᐀ ᐀ကጀༀᴀကᴀᘀ᐀ ጀᰀကጀ᐀ᬀကᰀༀᘀ
ጀကᄀᔀ ᰀᄀᄀကᰀᰀᄀ ሀሀ ጀᔀကᰀᴀᰀ ጀᬀကጀᰀᘀ ጀᄀᰀကጀᘀᴀ ᴀ᐀ᬀကༀᴀᘀ ሀሀ ጀᬀᔀကᔀᔀༀ ᐀ጀကᰀᬀᄀ ᘀကᄀᘀ ᰀ᐀ကᬀ᐀ᰀ ᰀကᔀༀༀကᘀᬀᘀ
ᴀကᔀጀ᐀ကᬀጀᰀ ጀကᔀᬀༀကᬀᰀᴀ ሀሀ ᴀကᰀᴀကጀᔀᄀ ᘀጀᘀက᐀ᴀ᐀ ᔀᰀကༀጀጀ ᔀጀကᴀᄀᘀ ᐀᐀ᄀကᘀᬀᬀ ༀᴀᴀကᰀᴀ ᄀᔀᴀကᘀᰀጀ ሀሀ ᄀက᐀ᰀ᐀ကጀᴀ ᰀᄀကᴀᴀᄀကᰀᔀༀ
ᴀ᐀က᐀ᰀᄀ ᄀᬀጀကጀጀᄀ ᴀ᐀ᰀကᴀ᐀᐀ ᴀᬀᬀကༀᬀᔀ ᴀᘀᴀက᐀ᰀᄀ ᴀༀᘀကጀᬀᄀ ᄀက᐀ᬀᬀ ሀሀ ጀᔀጀကጀᬀༀ ጀༀက᐀ᄀ᐀ ጀༀጀကᔀᴀᰀ ጀကᄀ᐀ကᔀᰀᘀ ᔀကጀᔀᔀကጀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀကᄀᘀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀༀကᬀᰀ᐀ကᰀༀᘀ
ᄀᰀᴀကᄀᄀᔀ ᄀᰀጀကᰀᬀ ሀሀ ༀᴀༀကᬀᔀ ᰀጀༀကᄀ᐀ ᴀᔀᘀကᔀᬀᰀ ᴀᴀᔀကᄀ᐀ᴀ ሀሀ ጀᘀ᐀ကༀጀᬀ ጀᔀༀကᘀᴀༀ ጀᘀጀကᔀ᐀ᴀ ጀကᘀᴀᬀကጀᴀᰀ ጀᰀကᄀᬀᬀကᄀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᔀကᴀ᐀ᰀ ᔀጀကጀጀ᐀
ᄀကᔀጀ᐀ကᘀᬀᘀ ᴀကᴀᘀကༀ᐀ᔀ ሀሀ ᴀကጀᄀᘀကༀᬀᔀ ጀကᴀကༀᔀᘀ ጀကᄀༀကᘀᘀ ᰀᔀᄀကጀᴀ᐀ ᴀကጀကᰀ᐀ᴀ ጀကᬀᬀᄀကᄀᬀᄀ ᐀ᰀᴀကༀ᐀᐀ ᐀ᬀ᐀ကᴀᰀᰀ ጀጀကᴀᔀᴀကጀༀᬀ ᔀကༀᰀጀကᘀᘀጀ
ጀက᐀ᔀᄀကᬀༀᰀ ᐀ᰀᄀကᄀᬀ ሀሀ ༀༀᔀကᬀᰀጀ ᄀ᐀ᰀကᄀༀᔀ ᄀᰀᰀကᘀༀᘀ ᐀ᰀကᰀᔀᴀ ༀᬀကᬀᬀᬀ ᰀᰀᬀကᰀᬀᄀ ᴀᘀᬀကᬀᔀᔀ ᴀ᐀ᘀကᄀༀ ᰀကᰀᘀᘀက᐀ༀ ᴀᰀကᔀༀᔀကጀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀကᘀ᐀ᘀ ᄀᄀ᐀ကᴀᴀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀጀကᄀ᐀ᄀ ጀᔀጀကᘀᘀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀᬀကᬀᬀᬀ ᴀᬀᬀကᬀᬀᬀ
ᴀᄀᰀကᘀᰀ ጀᴀကᄀᰀ ሀሀ ᴀጀༀကᰀᬀ ᴀ᐀ᄀကༀᴀᴀ ᴀᰀကༀᘀ᐀ ༀጀ᐀ကᄀᴀ ሀሀ ᴀᬀᬀကᘀ᐀ༀ ጀᔀᬀကᄀᬀᄀ ጀᬀᄀကᬀᰀ᐀ ጀကᰀༀༀကᰀጀ ᐀ကጀጀᄀက᐀᐀ጀ
ጀကᄀᔀᰀက᐀ༀᄀ ጀကᄀༀᴀကጀᬀᴀ ጀကༀᴀကጀ᐀ ጀကༀᬀကጀ᐀ጀ ጀကᬀ᐀ᄀကᬀ᐀ ᐀ᘀᘀကᄀༀᘀ ጀကᔀᴀကጀᄀጀ ᄀᴀᰀက᐀ᔀᰀ ᔀᘀကᄀᴀጀ ᴀ᐀ကᰀᄀ ༀༀᬀကᴀᄀᔀ ᘀကᄀᄀကጀጀ᐀ ᄀᴀကᔀᄀᴀကጀᄀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကᴀༀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᰀ᐀ကᴀጀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀက᐀ᬀጀ ሀሀ ጀᬀᬀကᰀᄀᰀ ᴀༀᴀကᰀᔀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᔀကༀᬀᘀ
ሀሀ ሀሀ ሀሀ ᰀᴀကጀጀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀᄀက᐀ᴀᔀ ༀᔀᄀကༀᔀᬀ
ሀሀ ሀሀ ሀሀ ጀༀကጀ᐀ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀကᴀᔀ᐀ ༀᄀကᘀᬀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀᴀကᰀᘀ ᰀᰀᴀကᰀᘀ
ሀሀ ሀሀ ሀሀ ጀ᐀ᴀကᘀᬀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀᄀကᴀᔀᴀ ᔀༀᔀကᘀᘀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀ᐀ကᘀༀ ጀᄀༀကᄀᔀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀᬀကᬀᬀᬀ ᴀᬀᬀကᬀᬀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀᴀကᘀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᰀကᰀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကᴀᔀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᔀကᴀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᬀကᄀᘀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀᴀကᔀᄀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᄀᔀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀကጀༀᰀ
ጀကༀༀᬀက᐀ᘀༀ ጀကᘀጀᬀက᐀ᔀ ሀሀ ᴀကጀᬀကጀᄀጀ ᐀ᄀᄀကᰀᰀᘀ ᘀᔀᰀကᬀᰀᰀ ጀကᬀጀကᄀᬀጀ ᔀᄀᄀကᔀᴀᘀ ᄀༀကༀༀ ༀᄀᔀကᬀᘀᄀ ᄀᰀጀကᴀጀᰀ ကᬀጀᘀကᄀᄀༀ ᰀᘀကᔀᘀᰀကጀᄀᬀ
ᴀᬀ᐀ကᰀᰀ᐀ ༀᘀᘀကᄀ᐀ᴀ ᴀᴀᔀကጀᰀ ᰀᴀༀက᐀ ᄀᘀကᬀᄀᄀ ᄀᄀጀကጀᘀᄀ ሀሀ ሀሀ ᰀᬀጀက᐀ༀ ᴀᘀကᄀᬀᬀ ᰀᴀᄀကᴀᰀ ጀကᘀᄀက᐀ᬀ ᐀ကༀጀကༀༀ
ᴀကᴀༀᴀကᄀᄀᬀ ጀကᴀᄀᘀကᴀᄀༀ ሀሀ ᰀᴀကᄀᄀ ᔀᔀကጀᰀ ᔀᬀༀက᐀ᄀༀ ᰀᰀᬀကᄀༀༀ ༀༀᬀကᬀᬀᬀ ᄀᘀᔀကጀᘀᄀ ᄀᄀᰀကᰀᴀ᐀ ᄀጀᰀက᐀ ᘀကጀ᐀ကᬀᬀᘀ ᰀᔀကᰀ᐀ᔀကᴀጀ
ᴀကᔀጀᘀကᔀᄀᰀ ጀကᔀᰀကᄀጀᔀ ሀሀ ༀᘀᄀကᴀᴀ ጀကጀᰀᰀကጀༀᄀ ᐀ᘀကᰀᴀᰀ ሀሀ ༀᄀကᴀᬀᬀ ᔀᘀကᰀᘀᴀ ᴀༀကᔀᔀᴀ ᔀ᐀ကᰀᘀ᐀ ကᘀᬀᔀကༀᘀ ᔀᴀကᴀᰀᄀကᔀጀ
ᄀကᄀᘀᄀကጀᴀᔀ ᴀကᄀᴀᔀကᄀᰀᬀ ጀကᰀᔀက᐀ ጀကᘀᘀༀကᔀᔀ᐀ ጀကༀᔀᘀကᄀᔀᄀ ጀကᄀᄀᰀကༀᬀጀ ᔀᬀ᐀က᐀ጀᔀ ጀကᔀᴀကᔀ᐀ᄀ ᐀᐀ᘀကༀᬀ ᐀ᬀᔀကጀᘀᘀ ᘀᰀᔀကᬀༀ᐀ ጀᴀကጀᄀᬀကༀᬀᘀ ጀጀᘀကᔀᘀကᬀᬀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᴀᬀᄀ ጀᘀᬀကᬀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᄀᰀ ᴀༀကᄀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကᰀᰀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀကᔀᄀᔀကᰀᰀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᔀᔀᄀ ᔀကᔀᔀᄀ
ᴀᰀᔀကᬀᔀᘀ ༀᴀༀကᰀᘀᬀ ᰀ᐀ጀကᬀ ᰀᬀကༀጀ ᰀༀᔀက᐀ༀᘀ ᰀᴀᰀကᄀ᐀᐀ ሀሀ ሀሀ ᴀጀ᐀ကᔀᬀᄀ ᴀᬀᰀကᰀᔀᘀ ጀᄀᴀကጀ ጀကᘀᄀကᔀ᐀ༀ ጀᰀကᴀᬀᬀကᔀༀ᐀
ᰀༀᘀကᴀጀጀ ᴀᘀᘀကᘀ᐀ᴀ ሀሀ ጀᬀ᐀ကᘀጀ ጀༀ᐀ကᄀᘀᘀ ጀᄀᰀကᴀᴀᄀ ᰀᬀᰀကᄀༀ ሀሀ ጀᬀᔀကᄀጀᬀ ᐀ጀကᄀༀᴀ ጀᬀᰀကᰀᔀᴀ ጀကጀༀጀက᐀ᰀᴀ ᔀကᰀᰀᄀက᐀ᄀ
ጀကᄀကᔀᔀᬀ ጀကᔀᰀༀက᐀ᴀᬀ ጀကᔀᘀᘀကᰀ᐀ᴀ ጀက᐀ᘀကᰀ᐀ᰀ ᐀ᬀᘀကᄀᬀ ᔀ᐀ᄀကᴀᘀᰀ ጀကᄀᴀᘀကᘀᬀጀ ሀሀ ༀༀᬀကᄀᄀ ༀጀጀကᴀ᐀ ᴀᘀက᐀ᔀ ༀကᔀᴀကᬀ᐀ ᰀༀကᄀᴀༀကᴀᰀᴀ
ሀሀ ሀሀ ጀကᴀᴀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀ᐀ကᰀᄀጀ ᘀᴀကጀᄀༀ
ༀༀᄀကᰀᔀ᐀ ᰀༀᬀကༀ᐀᐀ ሀሀ ᴀᘀᰀကጀༀ ᴀᔀᄀက᐀ᔀᴀ ᴀᴀᘀကጀᔀᬀ ሀሀ ጀༀᔀကᴀ᐀ ጀༀကᬀᴀ ጀᄀༀကጀ᐀ᴀ ጀᔀᔀကༀᴀᰀ ጀကༀᄀ᐀ကᬀጀጀ ᘀက᐀ᄀကᬀጀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀᘀကᬀᔀᴀ
ᄀᴀကᔀᬀༀ ጀᔀᬀကᰀᄀᬀ ሀሀ ᄀᔀကᰀጀᔀ ጀᄀᔀကༀ᐀ᬀ ጀᴀᔀက᐀ጀ ᴀᄀᄀကᘀༀ ሀሀ ᘀကᔀᬀᄀ ᘀᰀက᐀ᔀᔀ ᐀ጀကༀᰀ᐀ ༀጀᰀကᬀᴀᴀ ᴀကༀကᔀᬀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကᬀᔀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀကጀကᄀᘀᄀ
ᄀༀᔀကጀ᐀ᰀ ᔀጀᘀကᘀᔀᬀ ሀሀ ༀༀጀကᴀᘀ ༀᔀကᔀᔀ ༀᴀༀကༀᄀༀ ሀሀ ሀሀ ᰀᰀᘀကᬀᄀᬀ ᰀᰀᰀကᘀጀ ᴀᘀကༀༀᰀ ᰀကᄀ᐀ጀကᘀᔀ᐀ ጀᘀကጀᴀᄀကᬀጀᔀ
ᘀጀကᴀᬀ ᘀᘀᄀကༀ ሀሀ ᰀጀကᄀᴀ᐀ ᄀᴀ᐀ကᄀᬀ᐀ ᰀᘀကᴀ᐀ᘀ ༀༀကᔀༀᴀ ሀሀ ᴀ᐀ᰀကᘀᴀༀ ᴀༀᬀကᴀᄀ ᴀ᐀ᄀကༀༀ ጀကᄀጀᬀကᰀᴀ ጀጀကᘀᴀༀကᄀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᬀᰀ ᘀကᬀᰀ
ᔀጀကᘀᄀጀ ᰀᔀ᐀ကᘀᰀ᐀ ሀሀ ጀༀ᐀ကᘀᴀᬀ ጀᘀကᄀᄀ ጀᰀကᰀᴀᬀ ᰀᘀ᐀ကᄀᘀᴀ ሀሀ ጀᬀ᐀က᐀ᔀ᐀ ጀᬀༀကᔀᄀᴀ ጀᴀᄀကᘀጀᔀ ᐀ᄀጀကᴀᔀᬀ ᄀကᄀༀကᘀጀᘀ
ᄀᰀကᄀᰀ᐀ ᰀ᐀ᰀကᔀጀᬀ ሀሀ ᰀᬀᄀကᄀᄀᬀ ᴀጀᄀကᰀ᐀ ጀᘀ᐀ကༀᔀᬀ ᴀༀᔀကᴀᔀ ༀᬀကᬀᬀᬀ ጀᄀᰀကᔀᬀᰀ ጀᴀጀက᐀ጀᄀ ጀᄀᔀကጀᰀᰀ ጀကᴀᬀᰀကᬀᰀᔀ ᘀကᰀᬀကጀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᴀကᘀ᐀ᔀ ᄀᘀᰀကᰀༀᔀ
ሀሀ ሀሀ ጀༀကᰀༀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀ᐀ကጀༀ᐀ ᰀᔀጀကᰀ ᄀᔀ᐀ကᄀᰀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ᄀᰀကጀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᴀကᔀᔀጀကᘀᘀᄀ
ጀༀᴀကᴀᄀ ༀጀᔀကᘀ᐀ጀ ሀሀ ᴀጀᴀက᐀ᔀ ᴀᄀᄀကᘀጀᰀ ᴀᴀༀကᔀᄀᴀ ᄀጀᴀကༀᄀᘀ ሀሀ ጀᘀကᴀᄀᰀ ጀᄀᄀကᬀᴀ ጀༀᔀကᴀᬀᬀ ᐀ጀᔀကᴀᔀ ᔀကༀᄀ᐀က᐀ጀ
ጀ᐀ༀကጀᔀᬀ ᰀᔀကᴀ ሀሀ ᰀᔀကᄀᰀᴀ ᴀᴀက᐀᐀ᘀ ᴀᰀᴀကᰀ᐀᐀ ༀᬀᄀကጀᬀ ሀሀ ጀༀᔀကᬀᴀᬀ ጀᄀ᐀ကᴀᘀᘀ ጀᄀᬀကᴀᬀ ጀကጀጀᔀက᐀ ကᰀᬀက᐀ༀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀကጀ᐀ᰀ ጀᘀကጀ᐀ᰀ
7766 California State Auditor Report 2003-107 California State Auditor Report 2003-107 7777
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
9܀!!ഀЀԀᨀഀ̀Ȁ̀Ԁऀ ᴀᔀက᐀ᰀᔀ ሀሀ ᘀᰀ᐀ကᘀᘀᔀ ကᬀᰀᬀကᄀᬀᘀ ጀကᴀကᴀᴀᬀ ጀကᰀጀᰀကᄀᰀ ᰀကᘀᄀᘀကᴀᴀ᐀ ᔀကᘀༀᘀ ༀကᄀༀကᄀᘀ᐀ ጀကᬀᰀ᐀ကᴀᰀᘀ
9!ഀ&̀ఀ̀܀ഀ᠀'Ԁ!ഀ̀ഀ( ԀഀఀԀ! $!ఀԀ!%Ѐ$܀܀᠀ ᰀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
9!̀ሀ ̀ఀ̀Ԁ&1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᄀጀᘀ ሀሀ
9!̀ሀ ̀ఀ̀Ԁ&%ࠀ'#ᜀ ᬀ ጀᴀကᬀᘀကጀ᐀ᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကༀༀကༀᘀ ሀሀ ሀሀ
,᠀᠀Ԁ'̀ഀऀ܀ࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᴀᴀᔀ ሀሀ ሀሀ ༀᬀༀကᴀᔀᴀ ᰀᘀᘀကᘀᰀᄀ ጀᔀကᄀጀᬀ ጀᘀጀကጀༀ ሀሀ ሀሀ ሀሀ
,᠀᠀Ԁἀ ܀ᤀᤀഀ̀ఀἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᘀ ሀሀ ሀሀ ᘀᘀကᘀᬀᬀ ሀሀ ጀᄀကᄀᬀᘀ ᄀᔀကᬀᰀᘀ ሀሀ ሀሀ ሀሀ
,($ഀ6Ԁ<ఀ Ԁഀఀ!ἀ'Ԁ!ഀ̀ഀ( ԀഀఀԀ! ጀကᬀༀᔀ ሀሀ ሀሀ ᔀကᔀᔀ ሀሀ ᰀ᐀᐀ကᘀᔀ᐀ ጀᄀᰀကᔀᘀༀ ሀሀ ሀሀ ሀሀ
,̀Ԁ3#!+#!Ԁ*!ఀ܀!ἀᜀЀЀԀ᠀Ԁ!ఀԀऀ $!ఀԀ! ᰀᴀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀༀကᬀༀጀ ሀሀ ሀሀ ሀሀ
4̀ऀऀ᠀Ԁ%Ѐ$܀܀
,܀ἀ(Ԁ! $!ఀԀ!%Ѐ$܀܀᠀ ᄀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀༀကᬀᘀᔀ ሀሀ ሀሀ ሀሀ
:᠀ഀఀ,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ጀༀက᐀ᴀᬀ ᰀကᘀༀကᬀ᐀ᘀ ሀሀ ᴀက᐀ᴀᔀကᔀᰀ ༀ᐀ကጀᄀᬀ ᄀᘀᴀကᴀༀༀ ᴀကጀ᐀ᄀက᐀ༀༀ ᐀ᄀကᘀጀᬀ ᰀကᔀᬀᔀ ᔀᴀᴀကᬀᔀ
:ఀఀ&'Ԁ!ഀ̀ഀ( ԀഀఀԀ! $!ఀԀ!%Ѐ$܀܀᠀ ᴀᬀᬀ ሀሀ ᴀᔀကᬀᬀ ጀጀᄀကᔀᔀᄀ ሀሀ ᔀጀကᰀᘀ ᴀᘀကༀᔀᰀ ሀሀ ሀሀ ሀሀ
:Ԁ&ఀ ܀0̀ഀᨀഀ̀Ȁ̀Ԁऀ ᐀ကጀༀ ᴀက᐀ᴀᬀကᴀᬀ ሀሀ ᴀကᔀ᐀ᘀက᐀ᔀ ጀကᰀᘀᘀကᄀᬀ ጀကᬀᰀᄀကᄀᴀ ጀကᴀༀᰀကጀጀ ጀᬀᴀကᰀᘀ ᐀ᘀကༀ᐀ᴀ ᴀᴀᔀကᴀᬀᄀ
:Ԁ&ఀ%ഀ8Ḁ!̀Ԁ᠀,᠀᠀Ԁἀ%ࠀ'#ᜀ ᬀ ᄀᰀကጀጀᄀကༀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᰀጀᬀကጀༀᘀ ሀሀ ሀሀ
:Ԁ&ఀ&̀ऀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ကᄀᔀᘀ ሀሀ ሀሀ ᴀကᴀᄀᘀကᄀጀ ᄀᄀ᐀ကᄀᔀༀ ༀጀᰀကᬀᰀ᐀ ᘀ᐀ᘀကༀᘀ᐀ ሀሀ ሀሀ ሀሀ
:Ԁ&ఀ3܀܀ऀ $!ఀԀ!%Ѐ$܀܀᠀ ᔀᬀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᔀကༀༀༀ ሀሀ ሀሀ ሀሀ
:$̀ఀఀ̀Ԁ!ᜀ!Ԁ%ࠀ'#ᜀ ᬀ ᴀᄀက᐀ༀᔀကᴀᘀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᴀༀᄀကᬀᄀᴀ ሀሀ ሀሀ
:$̀ఀఀ̀Ԁ! ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀကᬀጀᄀ ሀሀ ሀሀ ᴀကᔀጀᄀကጀᔀᴀ ጀကᔀༀᴀကᘀᴀༀ ጀကᰀༀကᘀᘀᘀ ᐀ᔀကᄀᔀༀ ሀሀ ሀሀ ༀᔀᔀကᰀᔀ
:$̀ఀఀ̀Ԁ!ᨀഀ̀܀ഀ.̀($ ጀᴀကᔀᰀᔀ ᔀ᐀ᘀကᘀᴀ᐀ ሀሀ ሀሀ ᔀᬀᄀကጀᘀᬀ ᐀ᴀᬀကᬀጀ᐀ ጀက᐀ᔀကᘀༀ ሀሀ ᰀကᴀᰀᬀကᴀᄀᬀ ጀကᴀᄀጀ
:̀᠀᠀̀ᤀ%=.!ఀᨀഀ̀܀ഀ.̀($ ጀᔀကጀᰀጀ ሀሀ ሀሀ ሀሀ ᴀᬀကༀᘀ ᰀᰀᔀကᴀᬀ᐀ ᴀကᰀጀကᰀᔀༀ ᄀᘀကᴀༀᬀ ༀᘀᴀကጀᄀᔀ ጀကᴀᔀကᄀᔀᬀ
:̀᠀&܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᘀᄀᬀ ሀሀ ሀሀ ᔀጀက᐀ᬀᄀ ༀᘀᬀက᐀ᰀᘀ ᰀ᐀ᰀကᘀጀༀ ᴀༀ᐀ကᄀᬀༀ ሀሀ ሀሀ ᰀᄀᬀက᐀ᔀᰀ
:̀&ԀḀ!ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᔀᬀ ሀሀ ሀሀ ᐀ᄀကᄀጀ ጀᘀᔀကᴀᘀᔀ ᘀᰀကᔀᴀጀ ᴀᰀᄀကᬀ᐀ ሀሀ ሀሀ ᰀᄀကᴀጀ᐀
-ЀᄀᤀЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀᰀᔀ ᘀጀ᐀ကᰀᬀༀ ᔀᬀᄀကᔀᴀ ሀሀ ሀሀ ༀᴀကᔀ᐀ༀ ᘀကᘀᄀጀ ሀሀ ሀሀ ᰀᬀ᐀ကᔀᘀᴀ
ᜀ᠀0̀Ԁ3ሀ-̀!ἀ᠀ഀऀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀༀༀ ሀሀ ሀሀ ጀᄀᰀကᘀༀ ጀᰀ᐀ကᴀᄀༀ ᔀᄀကᘀᬀᘀ ༀༀကᰀༀᴀ ሀሀ ሀሀ ጀᘀ᐀ကༀ᐀ᬀ
)&&'+Ԁ/܀̀ഀఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᬀጀጀ ሀሀ ᄀᔀကጀᔀᘀ ᰀᔀᰀကᘀᄀᘀ ጀᰀကᴀᄀᔀ ᴀᬀༀကᔀᴀᬀ ጀᄀᬀကᴀᔀᴀ ሀሀ ሀሀ ጀ᐀ᄀကༀༀᔀ
$3ഀ+ԀԀ/܀̀ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᬀᰀᴀ ሀሀ ሀሀ ᰀᬀကᰀᬀ ጀᴀက᐀ጀᴀ ᘀༀကᄀᘀጀ ጀᰀᄀကᘀᘀ᐀ ሀሀ ሀሀ ༀༀᰀကጀᔀ
$3ഀ+ԀԀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
$܀3Ѐ$̀᠀᠀ࠀ᠀ԀᤀԀഀఀ!ἀ ጀကༀༀᄀ ሀሀ ሀሀ ༀᘀᴀကༀᴀᘀ ᄀᰀᄀက᐀ᔀᬀ ᄀᴀᘀကᔀᬀᄀ ጀ᐀ጀကᄀ᐀ᄀ ሀሀ ሀሀ ᰀᰀᔀကᰀ
$܀3Ѐ$̀᠀᠀ᨀഀ̀܀ഀ.̀($ ᘀༀᬀ ሀሀ ሀሀ ሀሀ ᴀကༀᴀ ጀᬀᘀကጀᄀ ጀጀᔀကጀᘀᘀ ሀሀ ᴀᄀጀကᄀ ጀᴀጀကༀᔀᘀ
܀!&Ԁ(܀᠀ऀᨀഀ̀܀ഀ ᐀ᰀᴀ ሀሀ ሀሀ ᰀᄀᬀကጀᬀᄀ ጀᰀᬀကᰀ᐀ᄀ ᔀᬀကᔀ᐀ ጀᰀᄀကᬀጀ ሀሀ ሀሀ ᴀᰀᴀကᴀጀጀ
8܀᠀ऀԀഀ,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᘀᄀ᐀ ሀሀ ሀሀ ᴀᘀကᘀᴀᄀ ᔀᬀကༀ᐀ᔀ ᰀᔀᬀကༀᴀጀ ጀᬀ᐀ကᘀᬀᔀ ሀሀ ᄀကᰀ᐀ᄀ ᰀᰀᰀကጀᘀᔀ
4ऀԀ!ᨀഀ̀Ȁ̀Ԁऀ ጀကᄀᘀༀ ሀሀ ጀကᬀ᐀ကᄀᴀ ᄀက᐀ᰀᘀကጀᘀ ᄀကᄀᔀᔀကጀᘀ ᄀကᘀጀᬀက᐀ᴀ ᴀကᴀᰀᬀက᐀ᬀ ሀሀ ᴀကᄀᘀ᐀ကᰀᴀᴀ ᴀကᔀᰀጀကᰀᰀᰀ
4ऀԀ!ሀ4!̀*܀& ܀ഀఀ̀Ԁ&%ࠀ'#ᜀ ᬀ ᘀကᘀᰀᔀကᄀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᔀ᐀᐀ကጀ᐀ᴀ ሀሀ ሀሀ
4̀ഀ!Ԁఀ&/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ጀༀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀༀကᰀጀ ጀᴀကༀᘀ ሀሀ ጀᬀᔀကᘀᔀ ᄀጀᰀကᬀᴀ᐀
4܀ഀఀ̀ഀ.܀ᤀԀ%Ѐ$܀܀᠀ $!ఀԀ! ጀ᐀ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀကᔀጀጀ ሀሀ ሀሀ ሀሀ
1ἀᤀ܀ഀऀሀ?ഀ܀3᠀Ԁ&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀༀ ሀሀ ሀሀ ᰀጀက᐀ᘀ ᰀጀကᘀᬀᬀ ᬀကᄀᴀጀ ጀᴀကᬀጀᔀ ሀሀ ሀሀ ᔀᘀကጀᬀጀ
@܀&Ԁᤀ̀ఀԀᨀഀ̀܀ഀ.̀($ ጀကᰀᰀጀ ሀሀ ሀሀ ሀሀ ᰀᬀကᰀᄀᔀ ᔀጀကᰀᄀጀ ጀᔀကᄀᬀༀ ሀሀ ᰀጀᄀကᄀༀᬀ ᴀᴀༀကༀᔀༀ
-ЀᤀऀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀကᄀᬀᔀ ᄀᔀᘀကᔀᬀ ᄀༀကༀᔀ ሀሀ ጀᰀကᬀᘀᴀ ᐀᐀ကᔀᰀᘀ ᴀጀᬀကᄀᬀᰀ ᄀጀက ሀሀ ሀሀ
)܀᠀̀ഀ&ሀ%ఀ̀ഀ&܀ഀᨀഀ̀܀ഀ ጀᰀ ሀሀ ሀሀ ༀጀကༀᬀᄀ ጀᰀကᰀᘀᔀ ᰀༀက᐀ༀ ጀᔀကᰀᔀᬀ ሀሀ ሀሀ ᘀက᐀ᬀ
-̀<̀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᔀᘀᬀ ሀሀ ሀሀ ᰀᴀကᴀༀ ᄀကᘀᘀༀ ᄀᘀက᐀ᰀጀ ᴀᄀᴀကᬀᰀጀ ሀሀ ሀሀ ᴀ᐀ᬀကᘀᬀ
?ԀഀఀȀ̀Ԁ᠀ऀࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ᘀༀ ሀሀ ሀሀ ᰀᰀᴀကጀጀᴀ ሀሀ ሀሀ ጀᰀ᐀ကᬀᔀᬀ ሀሀ ሀሀ ሀሀ
'(ഀ/܀̀ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ጀༀ ሀሀ ሀሀ ᔀက᐀᐀ᴀ ሀሀ ሀሀ ጀကᔀᰀ ሀሀ ሀሀ ሀሀ
'(ഀ̀ఀ&ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᬀᴀ ሀሀ ሀሀ ጀᬀကༀᬀ ጀကᬀᔀᬀ ጀጀကᴀᬀጀ ᄀᰀကᘀᔀༀ ሀሀ ሀሀ ᄀᔀက᐀ᔀᴀ
'!+&*!ࠀ᠀ԀᤀԀഀఀ!ἀ ᘀ᐀᐀ ሀሀ ሀሀ ᰀᔀကༀጀᴀ ጀᘀကༀᔀᰀ ሀሀ ጀᴀༀကᔀ᐀ᴀ ሀሀ ሀሀ ጀༀကᴀᄀᬀ
'̀ഀЀ܀᠀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀ ሀሀ ሀሀ ᔀကጀᬀᄀ ሀሀ ሀሀ ጀက᐀᐀ᘀ ሀሀ ሀሀ ሀሀ
4!̀ഀ ܀ഀఀἀĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᬀᬀᬀ ሀሀ
4!̀ഀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᄀကᄀༀကᰀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကༀ᐀ᔀကᰀጀᔀ ሀሀ ሀሀ
4!̀ഀ#*̀᠀9!ഀ&*܀!ఀఀ̀܀ഀᜀ(ԀഀЀἀ/#ᜀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᔀᘀကᴀᬀᴀ
4̀᠀᠀,᠀᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᴀᰀ ሀሀ ሀሀ ᔀᘀༀကᘀᘀᬀ ᐀ကᰀᰀᬀ ᐀ᬀကᔀᘀᔀ ᰀᬀༀကༀ᐀ ሀሀ ሀሀ ሀሀ
6̀Ѐ&̀܀ࠀ᠀ԀᤀԀഀఀ!ἀ ༀᬀ ሀሀ ሀሀ ጀ᐀ကༀᰀ ሀሀ ကᄀᘀༀ ᘀကጀᴀᄀ ሀሀ ሀሀ ᄀကᄀᬀᰀ
6܀0ఀ܀ $!ఀԀ!%Ѐ$܀܀᠀ ጀ᐀ᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᰀጀᬀ ሀሀ ሀሀ ሀሀ
6܀0ఀ܀ᨀഀ̀Ȁ̀Ԁऀ ᔀကᰀᄀᰀ ሀሀ ሀሀ ጀက᐀ᰀᬀကༀጀᴀ ᰀጀကᴀᄀᔀ ༀༀᔀကጀᬀᴀ ጀကᬀጀᴀကᰀᔀ᐀ ሀሀ ᔀᴀကༀༀ ᔀᄀကༀᘀༀ
1ԀԀऀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᬀᄀᄀ ሀሀ ሀሀ ᰀ᐀ᘀကᔀጀᴀ ᄀကᄀᔀᰀ ᰀᴀကᄀᴀᄀ ጀᄀᄀကᔀᔀᰀ ሀሀ ሀሀ ᴀᰀကᔀᘀ᐀
1܀&&ࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᬀᬀ ሀሀ ሀሀ ጀကᴀᔀᴀ ሀሀ ᴀༀကᰀༀᬀ ༀᄀကᘀᬀጀ ሀሀ ሀሀ ሀሀ
1܀&&,᠀᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᔀጀጀ ሀሀ ሀሀ ᘀᔀကᰀጀᴀ ᄀጀကༀༀ ᰀጀᴀကጀᔀᔀ ᴀᄀༀကጀ᐀ᬀ ሀሀ ሀሀ ጀጀༀကᘀ
%ഀ1ȀԀ᠀ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကᰀᔀ ሀሀ ᰀጀༀကༀᬀᬀ ጀကༀᬀᬀကᔀᴀᬀ ᔀကᔀᬀ ༀᘀကᬀᔀༀ ᄀᬀကᴀ᐀ᰀ ሀሀ ሀሀ ᴀጀကᘀᄀᔀ
%ഀ1ȀԀ᠀ ̀ఀἀ.̀($ ᴀကᬀᬀጀ ሀሀ ሀሀ ሀሀ ጀကᔀᬀᘀ ᴀᴀᘀကᔀᰀᘀ ᴀᘀༀကᴀᬀᔀ ሀሀ ᔀ᐀ကᬀᘀᄀ ሀሀ
%&᠀̀ఀ܀ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᬀ ሀሀ ሀሀ ጀጀᔀကᴀጀ ᔀᴀက᐀ᄀᴀ ጀᴀༀကጀᰀᰀ ጀ᐀ကᘀᔀᔀ ሀሀ ሀሀ ᄀༀᔀ
%$܀!Ԁ᠀̀ഀԀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᐀ᔀ ሀሀ ሀሀ ጀༀᘀက᐀ༀᴀ ༀကᰀᰀጀ ጀᬀ᐀ကᰀᰀᄀ ᐀᐀ကᬀ᐀᐀ ሀሀ ሀሀ ༀᄀᴀကᬀᴀༀ
9ᤀ᠀*̀&ᨀഀ̀܀ഀ.̀($ ᰀက᐀ᰀጀ ሀሀ ሀሀ ሀሀ ጀጀကᬀᬀ ᴀᰀ᐀က᐀ᰀᔀ ༀᰀကᰀጀ ሀሀ ጀကጀᄀကᔀጀ᐀ ሀሀ
ᨀഀ̀܀ഀ/܀̀ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀ ሀሀ ሀሀ ᔀက᐀᐀ᴀ ሀሀ ሀሀ ᴀကᔀༀ ሀሀ ሀሀ ሀሀ
:̀᠀᠀܀3 !ԀԀ+ᜀЀऀԀᤀἀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
-ЀᤀऀᘀȀЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᄀ᐀ ሀሀ ᔀᴀကᘀᘀᘀ ሀሀ ሀሀ ሀሀ ጀᬀကᔀᘀᰀ ሀሀ ሀሀ ᰀᔀကᴀᔀᔀ
4!̀*܀& ܀ഀఀἀᨀഀ̀Ȁ̀Ԁऀ ᴀကᄀᄀᰀ ሀሀ ጀༀကᘀጀༀ ጀᴀကᔀᴀᬀ ᴀᔀကༀᘀᘀ ༀᰀကༀ᐀᐀ ᰀጀကༀༀጀ ሀሀ ᄀကጀᰀᴀ ጀကᬀᘀကᄀጀጀ
-ᄀȀࠀऀȀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀကᘀᄀᄀ ᘀጀကጀᰀᄀ ጀကጀᴀᴀက᐀᐀ᔀ ሀሀ ሀሀ ᴀᰀༀကༀᰀጀ ᴀᔀༀကༀᬀᄀ ጀᰀကᴀᰀᄀ ሀሀ ᰀ᐀ᴀကᬀ᐀ᔀ
ᜀഀऀԀ!&܀ഀ,᠀᠀Ԁἀ $!ఀԀ!6Ԁఀ3܀!+ ᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᄀ ሀሀ ሀሀ ሀሀ
ᜀഀऀԀ!&܀ഀ,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ༀᰀༀ ሀሀ ሀሀ ጀᄀᬀကᰀᬀᄀ ጀᄀᘀကᬀ᐀᐀ ጀᬀᴀကᘀᬀ ᔀကᰀༀ ሀሀ ᰀᘀကᔀༀᔀ ᴀጀጀကᄀᰀ
ᜀ!Ԁഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᄀᄀ ሀሀ ሀሀ ጀᬀᄀကᔀᘀᄀ ᔀᴀကጀᰀᴀ ᐀᐀ကᴀᄀ ᰀༀကᴀጀᘀ ሀሀ ሀሀ ᐀ကጀༀᔀ
)᠀Ѐ+Ā+ $!ఀԀ!%Ѐ$܀܀᠀ ᴀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကᄀᰀᴀ ሀሀ ሀሀ ሀሀ ሀሀ
ࠀԀ᠀1̀0Ԁ! $!ఀԀ!%Ѐ$܀܀᠀ ᄀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᴀጀጀ ሀሀ ሀሀ ሀሀ
2܀!ఀ)!((ᨀഀ̀Ȁ̀Ԁऀ ጀက᐀ᬀ ሀሀ ሀሀ ༀᬀༀကᴀᔀᴀ ᄀᬀጀကᔀༀ᐀ ᰀ᐀ༀကጀ ᴀᔀༀကᰀᔀጀ ᬀကጀ᐀ᘀ ᄀကጀᰀᴀ ᄀᴀᘀကᘀጀᬀ
',̀ऀ"ഀऀԀ*ԀഀऀԀഀఀ%ఀऀἀ $!ఀԀ!%Ѐ$܀܀᠀ ᄀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
'ἀఀ܀ഀ0̀᠀᠀Ԁᨀഀ̀Ȁ̀Ԁऀ ᄀᘀᄀ ሀሀ ሀሀ ጀጀጀကᘀᘀᘀ ᐀ༀကᔀᰀᰀ ጀᄀᬀကᴀᄀ ᴀကጀ᐀ ሀሀ ጀᬀကᔀᄀ ጀᘀᘀကᴀጀᬀ
'Ԁ((Ԁఀఀ,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ጀᄀᔀ ሀሀ ሀሀ ᰀᄀကᰀᴀ ᄀᴀကᴀጀᘀ ᘀᬀကༀᬀᰀ ጀᔀကጀ ሀሀ ሀሀ ᴀကጀᘀᔀ
4ഀЀ$Ԁ&ఀԀ!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀ ሀሀ ሀሀ ᰀᰀကᔀᄀᄀ ጀጀကᬀᄀጀ ᰀᴀကᰀ᐀ ᐀ကᴀᘀ ሀሀ ሀሀ ᴀༀကᴀᄀᘀ
4Ԁഀऀ܀Ѐ̀ഀ܀ ܀ഀఀἀ1Ā 5# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᰀጀᘀ ሀሀ
4Ԁഀऀ܀Ѐ̀ഀ܀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ጀጀကጀᄀᬀကጀᰀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᬀༀᘀက᐀ᔀᰀ ሀሀ ሀሀ
4Ԁഀऀ܀Ѐ̀ഀ܀ᨀഀ̀Ȁ̀Ԁऀ ᔀᘀᔀ ሀሀ ሀሀ ጀᄀᔀကᄀᬀᘀ ᄀጀကጀᴀᴀ ᴀༀᰀက᐀ጀᄀ ጀᬀᴀကᰀᔀ ሀሀ ሀሀ ᄀᔀကᬀᄀᄀ
#Ѐ̀Ȁ̀Ѐ ܀ᤀᤀഀ̀ఀἀ $!ఀԀ!%Ѐ$܀܀᠀ ᴀ ሀሀ ሀሀ ᴀကᄀᬀ ሀሀ ሀሀ ᐀ကᄀᄀᘀ ሀሀ ሀሀ ሀሀ
#܀̀ഀఀᜀ!Ԁഀ/܀̀ഀఀᨀഀ̀܀ഀ ጀᔀᴀ ሀሀ ሀሀ ሀሀ ᴀ᐀ကༀᔀᴀ ᰀᄀကᬀ᐀ᬀ ᴀᄀကᰀ᐀ᘀ ሀሀ ሀሀ ᘀ᐀ကᔀᘀༀ
#܀ఀఀԀ!,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᴀᘀᄀ ሀሀ ሀሀ ᄀကᘀᴀᄀ ༀᴀက᐀ᰀༀ ጀጀᴀက᐀ᰀጀ ᄀᬀကᄀᔀ ሀሀ ሀሀ ጀᬀကᴀᘀᔀ
1Ԁऀ3܀܀ऀᜀЀऀԀᤀἀ܀Ȁᨀ+̀$ ጀༀጀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀကᔀ᐀ᰀ ᰀᬀကᄀᰀ᐀ ሀሀ ሀሀ ሀሀ
1̀0Ԁ!Ā+#Ḁ᠀̀Ѐ $!ఀԀ! ᴀༀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᬀကༀᄀᰀ ሀሀ ሀሀ ሀሀ
1܀ഀऀ,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᰀᄀᔀ ሀሀ ሀሀ ጀጀᰀကᄀ ጀጀᬀက᐀ᘀᰀ ᴀጀༀကᔀ᐀ጀ ᄀ᐀က᐀ጀ ሀሀ ᴀကጀ᐀ᔀ ጀ᐀᐀ကᄀༀᔀ
9!ԀԀ܀Ȁ'̀ȀԀ $!ఀԀ!%Ѐ$܀܀᠀ ᄀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကༀጀༀ ሀሀ ሀሀ ሀሀ
ᨀ+̀$ᨀഀ̀Ȁ̀Ԁऀ ကༀ ሀሀ ᴀᴀጀကጀༀ ጀကༀကᬀᬀᬀ ጀကᄀᴀᬀကᴀༀᔀ ጀကༀ᐀ጀကᄀᘀ ᘀ᐀ᄀကༀጀጀ ሀሀ ጀကᴀ᐀ᰀကᔀጀᴀ ᘀᘀကᔀጀ
:̀᠀᠀̀ఀ& $!ఀԀ!%Ѐ$܀܀᠀ ᔀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကጀᴀᴀ ሀሀ ሀሀ ሀሀ
7788 California State Auditor Report 2003-107 California State Auditor Report 2003-107 7799
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ᘀᰀᬀကᔀᔀᬀ ጀကᄀጀጀကጀᰀ ᄀက᐀ጀ᐀က᐀ༀᴀ ጀကᄀᘀᄀကᴀༀ ጀကጀᄀᘀကጀᔀጀ ጀကᬀᬀ᐀ကᔀᴀ ጀကᴀᬀᄀကᰀᰀ ሀሀ ᘀༀကᘀᔀᘀ ༀᴀကᘀ᐀ᔀ ᘀᴀᰀကᴀᘀᘀ ᄀကᔀᔀᬀကᴀᬀᄀ ᰀᘀကᘀጀጀကᔀᰀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᬀᴀༀ ጀᄀကᬀᴀༀ
ሀሀ ሀሀ ᴀༀ᐀ကጀᘀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ က᐀᐀ᴀ ᴀጀ᐀ကᬀༀᘀ ༀༀᄀကༀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᄀᔀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᄀᄀကᰀᴀᘀ
᐀ᴀက᐀᐀ༀ ጀᰀကᔀᴀጀ ሀሀ ᄀ᐀ကᴀᴀ ༀᘀကᴀᬀ᐀ ༀᰀကᘀᘀᴀ ᄀ᐀ကᔀༀጀ ሀሀ ᄀᬀက᐀ༀᰀ ᰀᄀကༀጀ ሀሀ ༀᬀကᘀᔀᬀ ᴀကᰀጀ᐀ကᘀༀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကༀ᐀ ሀሀ ᔀༀကᴀᴀᘀ ᴀᰀᬀကᬀᔀᬀ
ሀሀ ሀሀ ሀሀ ᄀᄀကༀ᐀᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᘀᘀᰀ ሀሀ ᔀᬀጀက᐀ༀᘀ ጀက᐀ᘀကᘀᘀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀༀကᬀᄀᘀ ጀᬀကᬀ᐀᐀
ሀሀ ሀሀ ሀሀ ᔀကᔀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀᄀကᴀᘀጀ ᴀ᐀ᔀကጀᰀᬀ
ᴀᴀᔀက᐀ᘀ ᐀ᴀᘀကᘀᘀᬀ ᰀကᰀᴀᬀကጀᴀༀ ጀ᐀ကᴀᬀᰀ ᔀጀᴀကༀༀ ᴀጀက᐀ ጀကᰀ᐀ጀကᔀᰀᴀ ሀሀ ᄀጀᘀကጀᴀༀ ᄀᬀᔀကᬀᘀ ᄀᰀᰀကᘀᬀᰀ ᴀကᔀᔀᴀကༀᬀᬀ ᴀᴀကᴀༀᄀကᴀᴀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᴀᴀༀ ሀሀ ᐀ᬀကᔀᬀᘀ ᰀᰀᘀကᴀᄀᘀ
ᄀᘀᄀကༀᰀᰀ ᘀጀጀကᄀༀᬀ ᄀᬀ᐀ကᰀᰀᬀ ጀᬀကᔀᘀ ᄀᰀကᄀༀᔀ ᄀᴀᰀကᬀጀ ᰀကᘀᘀᄀ ༀᬀကᬀᬀᬀ ᴀༀᘀကᬀᬀᘀ ᴀᘀကༀᔀᔀ ᴀ᐀က᐀ᄀ᐀ ᴀကᔀᰀᴀကᴀༀ ጀᔀကᘀ᐀ကᄀༀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀᘀကᴀᔀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကᄀᴀက᐀᐀ᔀ
ጀᴀᴀကᔀᴀ᐀ ᬀༀက᐀ᰀ ሀሀ ᴀᴀᴀကༀᬀ᐀ ᴀ᐀ကᄀ ᴀᔀᴀကᔀᄀ ༀᄀᄀကᴀᔀጀ ሀሀ ᴀᬀༀကᰀᴀᘀ ጀᔀᄀကጀᄀᴀ ጀᬀᰀကᘀༀᬀ ᘀᬀကᄀᰀᘀ ᔀကༀጀᔀကᘀᘀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᔀကༀༀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀကᰀᄀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᬀကᴀᰀጀကᔀጀ
ကᰀᰀᴀ ᰀ᐀ကᄀጀᔀ ሀሀ ᄀᔀᔀကᰀᬀᄀ ᰀᰀ᐀ကᰀᔀༀ ᰀᬀᄀကᄀᬀᘀ ᄀᄀက᐀᐀ᄀ ༀᬀကᬀᬀᬀ ᴀᴀᔀက᐀ᴀጀ ጀ᐀ᴀက᐀ᄀᘀ ᴀᴀༀကᄀༀጀ ጀကༀᄀကᰀ᐀ ጀᴀကༀᴀጀကༀᄀᄀ
ༀᬀᘀကᴀᘀᬀ ᴀ᐀ᘀကᘀᔀᰀ ᴀကༀጀကᴀᔀ ጀကጀᘀᘀကጀༀༀ ᄀ᐀ᔀကༀᬀ ᄀༀကᴀༀᘀ ሀሀ ሀሀ ᴀᰀᬀကᘀጀ ᴀᘀᴀကጀᬀᬀ ᴀᬀᄀကጀᰀ ᄀကᴀᔀကᬀጀᴀ ጀᘀက᐀ကᴀᴀ
ᴀᔀ᐀ကᰀᘀᄀ ᴀ᐀ᄀကᬀᄀༀ ጀကᬀᘀᄀကᰀᄀᄀ ጀကᴀᰀጀကༀᰀ ᔀༀᬀကᰀጀ ᘀ᐀ကᰀᔀ ጀကጀᬀጀကᘀᴀༀ ሀሀ ᄀᬀᴀကᘀᔀᬀ ᄀᰀᘀကᴀᔀᘀ ᄀጀᰀက᐀ᴀᬀ ᰀက᐀ᴀ᐀က᐀ጀᴀ ጀༀကᘀ᐀ᰀကጀᰀᰀ
ጀᘀᴀကጀ᐀ᘀ ᴀᰀᰀကጀᴀᘀ ሀሀ ᘀကᔀᰀༀ ᘀ᐀က᐀ᔀༀ ᘀጀကᔀᴀᰀ ሀሀ ሀሀ ᬀကᔀᬀᴀ ༀጀကᄀ᐀ᬀ ሀሀ ጀကᰀᄀᴀကጀᰀ ᄀကᄀༀကༀ᐀ᘀ
ᄀᄀကᔀᬀጀ ጀᘀᴀကᔀ᐀ᔀ ሀሀ ጀᴀᄀကጀༀᔀ ᘀᴀကༀ᐀ ᔀᴀကᘀᬀༀ ሀሀ ሀሀ ༀༀကᰀጀᬀ ᄀကᘀᴀༀ ༀༀကᄀᘀᄀ ᴀᄀᄀကༀᘀᄀ ᴀကጀᄀᰀကᬀᰀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀ᐀ᬀကᰀༀ ᴀᴀက᐀ᄀᰀ ሀሀ ሀሀ ጀᄀက᐀ᔀ ጀᄀကᰀ᐀ᰀ ሀሀ ᐀᐀ကᴀᄀ᐀ ᰀကᘀᔀကᰀ
ᴀကጀᄀᴀ ᄀᰀကༀༀ᐀ ሀሀ ጀᄀကༀᘀༀ ጀကᄀༀ ጀༀကጀ ሀሀ ሀሀ ጀᴀကᬀᬀᘀ ጀᬀကጀ᐀ᔀ ጀጀကᬀ ᴀᬀᔀကᰀᄀጀ ᐀ᬀကᰀᔀᬀ
ᴀༀက᐀ᄀᴀ ጀᰀᘀကᴀጀ᐀ ሀሀ ᰀ᐀ကᔀᰀ ༀᔀကጀༀᘀ ༀጀက᐀ༀ ሀሀ ሀሀ ᰀᘀကༀᬀༀ ᰀᴀကᘀᬀ ᴀጀကጀᬀ ᰀᰀጀကጀᄀ ጀကᘀᰀᄀကᘀᬀጀ
ጀကᄀᴀ ጀༀጀကᔀ᐀᐀ ሀሀ ጀༀက᐀ᰀጀ ᄀༀကᄀᰀ ᄀᬀကᄀᄀᰀ ሀሀ ሀሀ ᰀᬀကᔀ᐀ᔀ ᴀကጀᰀ ᴀက᐀ጀ ᄀጀကጀᘀ ᴀကᬀᴀጀက᐀᐀ༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀ ᘀ
ጀ᐀ᰀကༀᔀᰀ ጀᔀᰀကᬀᘀᬀ ሀሀ ༀᬀကᴀᔀᘀ ᔀᔀကᔀᘀጀ ကༀᴀༀ ሀሀ ༀᬀကᬀᬀᬀ ᄀ᐀ကᄀༀༀ ᄀጀကᔀᬀᬀ ጀᰀကᰀᄀᔀ ᰀᔀᔀကᬀ ᰀကᬀᘀကᄀᴀ
ᰀᰀကᄀᔀ ሀሀ ሀሀ ᘀကᔀ᐀ᴀ ᰀᔀကༀ ᰀༀကᔀጀᴀ ᘀကༀ᐀ᄀ ሀሀ ጀᔀကᔀᴀᬀ ᴀጀကᄀ᐀ᰀ ကༀᔀᴀ ᰀጀᄀကᔀጀᔀ ጀကᴀༀကጀ᐀ᄀ
ጀᰀကᰀᔀᬀ ጀᬀᄀကᄀᰀጀ ሀሀ ᰀༀက᐀ᴀᴀ ᄀကༀᄀᴀ ᄀጀက᐀᐀ ᰀᄀကᔀᴀ ሀሀ ᰀᬀကᘀ᐀ᔀ ᴀကᴀᰀ ᰀᄀက᐀ༀᔀ ᴀᴀᄀကጀᰀᔀ ጀကༀᬀጀကᬀᰀᴀ
ༀᴀကༀᄀᔀ ᄀကᬀጀᘀ ሀሀ ጀᴀကᴀᔀ ᰀ᐀ကᬀༀ ᰀᄀကༀᄀᬀ ᰀᬀကᰀ᐀ᘀ ሀሀ ᴀༀကᘀᬀᘀ ᴀᴀကᬀ᐀᐀ ጀ᐀ကᴀᘀᬀ ᴀᰀကᄀ ጀကᔀᰀ᐀ကᬀᬀᘀ
ጀက᐀ᬀᄀကᴀᬀᔀ ᐀ᘀᬀကጀᘀᘀ ሀሀ ᘀᬀကᄀᄀᔀ ᔀᴀက᐀᐀ᘀ ᘀကᬀༀᔀ ᄀᬀကᴀᔀ ᔀᄀ᐀က᐀ༀᴀ ᄀༀᄀကᬀᴀᬀ ᄀጀᘀကጀ ᴀᘀကᴀᴀᰀ ကᄀጀ᐀ကༀጀᰀ ᰀကᘀༀကᄀጀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကᰀᴀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကᄀᘀက᐀ᔀᰀ
ᔀကᴀጀጀ ሀሀ ሀሀ ሀሀ ᴀကጀᔀᴀ ᴀကᘀᄀᔀ ሀሀ ሀሀ ጀကᄀጀᰀ ጀကᔀᬀ ጀကᴀᔀ᐀ ጀᬀᘀကጀᄀ ᔀᬀᰀကᬀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀကᔀጀጀ
ᔀကᴀጀጀ ጀᬀကᔀ᐀ᬀ ሀሀ ሀሀ ᄀက᐀ᴀᴀ ᄀကᰀጀᴀ ᐀က᐀ᄀༀ ሀሀ ᰀကጀᄀᰀ ᴀကᔀ᐀ ᰀကጀᔀᘀ ᴀကᴀ ༀᴀᔀကጀጀᰀ
᐀ကᰀᄀ ᘀᘀကᴀ᐀ ሀሀ ᔀ᐀ကᬀᄀጀ ༀༀက᐀ᄀᘀ ༀᴀကᔀ᐀ᰀ ሀሀ ሀሀ ᴀကጀ᐀ ᰀጀကᬀᄀᄀ ሀሀ ᴀᰀက᐀ᄀᄀ ጀကᔀᔀကᬀᔀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀༀကᘀᰀༀ ᴀᰀကᬀᴀ ሀሀ ሀሀ ᴀጀကᬀ᐀ᬀ ጀᘀကᘀ᐀ᄀ ᄀጀကༀᴀᄀ ᄀᔀကጀᄀᴀ ᴀကᴀጀကᔀᰀ
ᄀကᘀጀ ᴀᰀက᐀᐀ༀ ሀሀ ᄀကᰀᔀ᐀ ᘀကᴀༀᄀ ကༀᔀ ሀሀ ሀሀ ᄀကᘀᰀᬀ ᄀကᬀ᐀ᄀ ကᔀ᐀ༀ ᔀༀကༀᄀᴀ ᰀᴀကༀᰀ᐀
᐀ကᔀ ጀ᐀ကᄀᴀ᐀ ሀሀ ጀက᐀ᄀᴀ ᐀ጀကᰀᘀᄀ ᔀᘀကᄀༀᔀ ሀሀ ሀሀ ༀ᐀ကᄀᔀᘀ ༀᬀကᄀᔀᘀ ᰀကᰀᄀᔀ ᴀᰀᬀကᴀᘀༀ ᴀကᬀᰀᰀကᴀᄀ᐀
ᔀကᴀጀጀ ጀጀ᐀က᐀ᘀ ሀሀ ᄀကᘀༀᬀ ༀᴀကᘀ᐀ᔀ ᄀༀကᴀ᐀᐀ ሀሀ ሀሀ ᰀᄀကᰀᰀᔀ ᴀ᐀ကᬀᔀ ༀᘀကᔀᬀ᐀ ጀᴀကᴀᰀༀ ᐀ᄀ᐀ကᔀༀ
ᄀကᘀᬀༀ ᄀကᬀᬀༀ ሀሀ ሀሀ ጀကᬀᬀༀ ᔀጀᴀ ᴀကᰀᬀᄀ ሀሀ ༀᴀ ᄀᄀ ጀက᐀ༀ ጀጀကᴀᘀༀ ᰀကༀᬀᴀ
ᔀကᴀጀጀ ᄀༀကᔀᬀᘀ ሀሀ ጀᴀက᐀ጀጀ ጀᘀကᔀᴀༀ ጀༀကᴀᘀጀ ᐀ကᔀጀᴀ ሀሀ ጀጀကༀጀᴀ ᐀ကᔀༀᔀ ጀༀကጀᬀༀ ᄀကᔀᔀጀ ᄀᰀကᰀᔀᴀ
ᔀကᴀጀጀ ᘀᴀကᴀᔀ ሀሀ ᴀကᄀᰀᴀ ᄀༀကጀᘀ ᰀᘀက᐀ᔀᔀ ሀሀ ሀሀ ᴀ᐀က᐀ᰀᔀ ᴀༀကᄀᬀᴀ ᰀༀက᐀ጀ ጀ᐀ကᴀༀᄀ ᐀᐀ကᔀༀᰀ
ᄀကᘀᬀༀ ጀကᔀᰀጀ ሀሀ ሀሀ ጀᬀ ༀᄀᄀ ጀက᐀᐀ᬀ ሀሀ ᄀᰀᬀ ᰀༀᄀ ᔀᄀ ጀᴀက᐀ᘀᘀ ᰀᰀကᰀᬀᬀ
ሀሀ ሀሀ ᴀကᄀᬀကᴀ᐀ᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᰀ᐀ᬀ ጀᄀༀကᰀᬀᴀ ᴀကༀᔀ᐀က᐀ᘀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀကᄀༀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᴀༀ᐀ကᬀ᐀ᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᔀᘀကᴀᬀᴀ
ጀༀကጀ ᴀᄀᘀကጀᘀ ሀሀ ᰀᬀက᐀ᬀ ጀጀᴀကᴀᄀᴀ ᐀က᐀ᴀ ሀሀ ሀሀ ᔀᰀက᐀ ᴀကᄀᔀᰀ ᘀ᐀ကᄀ ᰀᄀကᘀᴀᔀ ᴀကᴀᔀကᘀᔀᔀ
ᄀကᘀᬀༀ ᔀကጀᰀᘀ ሀሀ ጀကᴀᘀጀ ᴀကᬀᔀᔀ ᴀကᄀᴀᘀ ကᬀᔀᄀ ሀሀ ጀကᘀༀᴀ ጀကༀༀᬀ ᴀကᘀᄀ ᰀᬀကጀᔀ ᐀ᘀကᔀᘀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᘀက᐀ᰀ ᘀᔀကᴀᔀᰀ
ጀༀᴀကᰀ ᴀ᐀ကᰀᴀᰀ ሀሀ ᰀᬀጀက᐀ᬀ᐀ ᰀᔀᄀကᘀᄀ ᰀᴀᬀက᐀ༀ ༀᰀᬀကጀᘀᘀ ሀሀ ᴀጀᔀကༀༀ ᴀጀᬀကᔀༀᴀ ᴀᘀᬀကᔀᬀᔀ ጀကᔀᔀᔀကጀༀጀ ᐀ကᄀᰀጀကᬀᴀᔀ
ᔀကᴀጀጀ ᐀ᄀကᴀᰀᴀ ሀሀ ᴀጀကᴀጀᰀ ༀጀကༀ ᄀༀကጀᰀᴀ ሀሀ ሀሀ ᰀᄀကᄀᬀᰀ ᴀ᐀ကጀᘀ ᄀጀကᬀᰀᬀ ᴀᄀᔀကᔀᄀᬀ ጀကጀᔀༀကᘀ
ᄀကᘀᬀༀ ᰀကᔀᄀ ሀሀ ጀጀကᴀ᐀᐀ ጀᘀကᔀ ጀကᔀᄀ ሀሀ ሀሀ ጀᴀကᔀ᐀ ጀᬀကᔀᬀ ጀᔀကጀᰀᘀ ༀကᰀᘀ᐀ ᰀᴀကᔀༀ᐀
ጀကᔀᰀ ጀༀᘀကᘀᰀ ሀሀ ᔀကᴀ᐀ᰀ ᘀༀကᬀༀጀ ᔀကጀጀᰀ ሀሀ ሀሀ ༀᔀကༀᘀ ᄀᘀက᐀ᰀᰀ ᔀᬀကᴀጀᴀ ᴀᄀကༀ᐀ ᴀကᴀᄀᔀကᄀ
ᰀᴀᰀကᘀᘀ ᰀጀကᄀᬀᘀ ሀሀ ጀᴀᄀကᄀጀ ጀᰀကᘀᴀ ጀᄀᄀကᘀ᐀᐀ ሀሀ ሀሀ ጀᬀ᐀ကᰀᴀ ᐀ᴀကᔀᘀ᐀ ጀጀ᐀ကጀᰀᰀ ᘀༀጀကጀᰀ ကᬀᴀ᐀ကᬀᔀᔀ
ကᴀༀᄀ ሀሀ ሀሀ ᘀကᔀ ᐀ᄀကᴀᔀ᐀ ᘀကጀጀ᐀ ሀሀ ሀሀ ᄀᴀကᔀᰀᴀ ༀༀကᬀᬀᘀ ᴀᄀကༀᔀ ᘀጀကᔀᘀᰀ ጀကᔀᔀᄀကᴀༀᰀ
ༀᔀက᐀ᔀ ᴀ᐀ကᘀᬀᴀ ሀሀ ጀጀကᰀጀ ጀᰀက᐀ጀᔀ ᐀ကᬀᬀጀ ሀሀ ሀሀ ༀကᴀᴀᔀ ༀကᘀༀᰀ ሀሀ ᴀᔀᄀကᔀᄀ ᔀᄀᰀကጀጀᴀ
ᄀༀကጀᬀᬀ ᬀကᄀጀᴀ ሀሀ ᴀᔀကᴀᘀᔀ ᰀᔀကᄀᄀᴀ ᰀᰀကᔀᬀᴀ ሀሀ ሀሀ ᴀᴀကᬀༀༀ ᴀᬀကᔀༀᰀ ᰀᬀကༀᬀᘀ ᰀᴀကᴀᬀᄀ ጀကጀᄀကᴀᬀༀ
ጀကༀᰀ ሀሀ ሀሀ ጀༀༀကༀᔀᄀ ጀᬀကጀጀᘀ ጀༀᬀကᔀᬀ ሀሀ ሀሀ ᔀᄀကༀᔀ᐀ ᐀ጀကༀᘀᔀ ጀᰀጀကༀᘀጀ ጀကᬀ᐀᐀ကᔀᴀ ᰀကᘀጀᄀကༀᄀᔀ
ᄀကᘀᬀༀ ᰀကጀᴀጀ ሀሀ ሀሀ ጀကጀጀ ᐀ᴀጀ ᴀကᔀᬀ᐀ ሀሀ ᴀ ༀༀ ጀကᴀᔀጀ ጀᬀကᔀᰀᔀ ᰀက᐀ᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကᰀᴀᔀ ጀጀကᰀᴀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ᄀᄀကༀᄀༀ ᴀကᴀጀ ሀሀ ሀሀ ጀကᘀᘀ ሀሀ ᔀကᄀጀༀ ᐀ᄀကᄀ ᴀᔀጀကༀᴀጀ
ༀᬀကᘀᘀᔀ ጀᔀကᘀጀᬀ ሀሀ ጀጀጀကᄀᬀༀ ጀᴀጀကᰀ᐀ᰀ ጀᬀༀကᔀጀᴀ ሀሀ ሀሀ ᔀᬀကᬀᴀᴀ ༀက᐀ᄀༀ က᐀ᄀᘀ ᔀᄀကᬀᔀᬀ ᄀကᘀༀကᬀᬀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀကᬀᘀ᐀ ᘀကጀᄀ ሀሀ ሀሀ ጀᰀကᬀጀ ጀᄀကᔀᘀ᐀ ༀကᘀᰀᘀ ᐀ጀᔀကᴀ᐀ᄀ ᰀက᐀᐀ကᘀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကༀ᐀ᰀ ကᴀᔀ
ᔀကༀጀ ᄀᬀက᐀ᬀ ሀሀ ᔀༀကᄀᄀᄀ ᴀᔀကᬀᴀ ᴀᰀက᐀ᬀ ሀሀ ሀሀ ጀༀကᄀ᐀ ጀᄀကᄀᘀᬀ ကᰀༀ ᄀᴀ᐀ကጀᘀ ጀကᄀጀᬀကᬀ᐀ጀ
ᴀᬀကᔀༀᄀ ᰀᘀကᔀᰀ ሀሀ ጀᰀကᬀᴀᰀ ጀༀကᘀ ጀᴀကᬀጀ ሀሀ ሀሀ ᘀကᄀᬀᴀ ᔀကጀᴀ᐀ ጀᴀကༀᰀᴀ ጀጀက᐀ᬀༀ ༀᴀကᔀᄀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᰀᘀ ᴀጀကᘀᬀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀༀጀ ᔀကᬀᴀ
ጀᄀကᄀᔀᔀ ጀᴀကᔀᘀ ሀሀ ጀᰀᄀကጀᘀ ጀᬀᴀကᘀ᐀ ᐀ᄀကᬀᰀጀ ሀሀ ᐀ༀကᘀᬀᬀ ᬀက᐀ᄀᬀ ༀကᄀᔀᄀ ᐀ᰀကༀᬀጀ ᘀༀᔀကጀᄀༀ ᰀက᐀ጀᔀကጀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀကᘀ᐀ᘀ ᴀᬀကᘀ᐀ᘀ
ᰀᘀကༀᬀᔀ ᰀ᐀ကᬀጀᰀ ሀሀ ᴀᴀကༀᔀᘀ ᴀᰀကᄀ᐀ᘀ ᴀጀကᬀᰀ ሀሀ ሀሀ ጀᄀကᬀጀጀ ጀᴀက᐀ᄀጀ ጀ᐀ကᬀᔀ ᰀጀጀကᰀᄀᘀ ጀကጀጀጀကᴀᬀ
᐀ကᬀᔀᰀ ጀጀကᔀᴀᴀ ሀሀ ကༀ᐀᐀ ᘀကᘀጀᬀ ကᔀᄀጀ ሀሀ ሀሀ ᄀကᄀጀᘀ ᄀကᴀᰀᬀ ጀᴀကᰀᄀᰀ ጀ᐀᐀ကༀ᐀ᄀ ༀᬀᬀကᴀᰀ
ᔀကᴀጀጀ ᔀကጀᰀ ሀሀ ကༀༀᄀ ᴀကᔀༀᔀ ᴀကᘀᬀༀ ᴀကᔀᘀ ሀሀ ᴀကᬀጀᘀ ጀကᔀጀᄀ ᴀကᘀᘀᬀ ༀကᴀᴀጀ ᴀጀᰀကༀᘀ᐀
ሀሀ ሀሀ ᰀကᄀᄀကༀጀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀᰀကᄀༀᄀ ᰀကᔀᔀကᴀᘀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကᴀᬀ᐀ကጀᬀᄀ
ጀᘀကᘀ᐀ᴀ ጀᬀጀကᄀᬀᔀ ሀሀ ᰀጀကጀᰀᔀ ᄀጀကᴀᬀጀ ᰀကጀᔀᴀ ሀሀ ሀሀ ᴀᴀက᐀ ᴀᴀကᬀᰀᔀ ᰀᔀကጀᔀ ༀᘀᔀကᄀ᐀ ጀက᐀ጀ᐀ကᔀༀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀကᘀᘀ ᘀကᔀᔀ
ጀᬀက᐀ᔀༀ ሀሀ ሀሀ ሀሀ ᐀ကᄀ ᐀ကᄀᴀ ሀሀ ሀሀ ᄀက᐀ༀ ༀကᴀᔀᔀ ጀᬀကᴀᘀᔀ ጀᄀᴀကༀᰀᘀ ᰀᔀᬀကᔀᴀ
ጀༀကᔀༀ ᄀᰀကᔀᬀ ሀሀ ጀက᐀ᘀᘀ ጀကጀᰀༀ ጀᄀကጀ᐀ᴀ ሀሀ ሀሀ ᐀ကጀᄀༀ ᘀကᄀᬀ ጀᔀကጀ ᴀᬀ᐀ကᬀᔀ ᔀᴀᘀကᔀᴀ
ሀሀ ሀሀ ሀሀ ጀᘀက᐀ጀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᘀᘀ ጀᰀ᐀ကᘀᰀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᬀကༀᄀᰀ
ᔀᴀကᄀ ᰀᔀကᘀᔀ ሀሀ ጀက᐀ᘀᘀ ጀ᐀က᐀ᄀᘀ ጀᘀကᄀᴀጀ ሀሀ ༀጀကᬀᄀᄀ ጀጀက᐀᐀ༀ ጀጀကጀᴀᄀ ጀༀကᬀᬀᰀ ᰀጀᴀကᬀ᐀ᄀ ጀကᴀༀᘀကᔀༀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀက᐀ᴀༀ ᰀᴀကᄀᄀᬀ
ᄀᬀᄀကᰀᬀ᐀ ᄀᔀကᰀᔀᴀ ሀሀ ᘀᬀᰀကᄀᄀᰀ ᰀᬀᘀကༀᬀ ᴀᘀᴀကༀༀᄀ ሀሀ ༀᬀကᬀᬀᬀ ጀᘀᴀကᔀᬀᰀ ጀᔀጀကጀᄀ ᴀᰀᰀက᐀ᘀᘀ ᴀကༀጀ᐀ကᴀᘀᰀ ጀᰀကጀ᐀ᘀကᰀጀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᬀက᐀ᘀᴀ ༀጀကጀᬀᄀ
7788 California State Auditor Report 2003-107 California State Auditor Report 2003-107 7799
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
:̀᠀᠀̀ఀ&ᨀഀ̀Ȁ̀Ԁऀ ᴀကᬀጀᴀ ሀሀ ሀሀ ༀᴀᔀကᄀᔀᴀ ᄀᔀᴀကᔀጀᘀ ᘀᬀကᄀༀ᐀ ᴀᔀᴀကᔀᘀ᐀ ༀᔀက᐀ᔀᴀ ကᴀᄀᘀ ༀጀᘀကᘀᬀᰀ
:܀܀ऀ᠀ഀऀ& $!ఀԀ!%Ѐ$܀܀᠀ ༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကᴀ᐀ᘀ ሀሀ ሀሀ ሀሀ
-ᄀᤀࠀᄀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᴀက᐀ᔀጀ ጀကጀᘀༀကᄀༀᘀ ጀᔀᘀကᰀᰀጀ ሀሀ ᰀᘀကᬀᔀᴀ ᰀᰀကᘀᬀᔀ ᰀᔀᔀကᴀ᐀ᄀ ሀሀ ሀሀ ጀကᴀጀᰀကᘀༀᰀ
ᜀఀ3ఀԀ!ࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကᄀ᐀ጀ ሀሀ ሀሀ ጀကᔀጀကᔀ᐀ᴀ ጀကༀጀᔀက᐀ᴀᰀ ᐀᐀ᄀကᬀᔀༀ ጀကᘀᘀᰀ ሀሀ ሀሀ ᴀᬀᔀကᬀༀᘀ
)᠀᠀̀Ѐ܀ሀ !Ԁ&&Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᔀᴀ ሀሀ ሀሀ ጀᬀༀကᔀᴀ ᘀᰀကༀᔀᔀ ᐀ᄀကᴀᴀ᐀ ᰀᘀကᬀጀጀ ሀሀ ሀሀ ᔀᰀကༀᬀༀ
-Ԁ᠀$̀ᨀഀ̀Ȁ̀Ԁऀ ᴀကᰀᔀጀ ሀሀ ሀሀ ᐀ᄀကᄀጀ ᄀༀᘀကᘀༀༀ ᰀ᐀ကᔀᴀጀ ᰀᰀᔀကᄀᰀ᐀ ሀሀ ᄀᴀကᴀᘀᄀ ጀᄀᰀကᄀᘀᴀ
-܀&#᠀܀&Ā!܀'܀ᤀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᴀကᴀ ሀሀ ጀᘀᘀကᰀᔀᴀ ᔀᄀᰀကᴀༀ ᔀᘀༀက᐀᐀ᬀ ᘀᰀᬀကᬀᔀༀ ᰀༀᬀကጀༀᬀ ᔀကᄀᬀᬀ ᴀᘀᰀကᰀༀᄀ ᔀᔀᄀကᬀᄀༀ
ࠀ᠀6̀ऀ܀ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᬀጀ ሀሀ ሀሀ ᘀᴀကༀᘀᄀ ᐀ጀကᘀᄀ ᘀᰀကᄀᰀ᐀ ᰀጀကጀᬀ ሀሀ ሀሀ ᘀᄀကᄀᰀᘀ
8&ఀ̀ഀԀᨀഀ̀Ȁ̀Ԁऀ ጀကༀༀ ሀሀ ሀሀ ᄀༀᘀကᴀᬀᘀ ᰀᄀᘀကᴀᄀ ᴀᘀကᘀᬀ ᴀᴀᔀကᴀᰀ ሀሀ ᰀᰀကᄀ᐀ᔀ ጀༀᘀကᔀᬀ
.̀᠀ᤀ!ᨀഀ̀Ȁ̀Ԁऀ ᴀကᴀༀጀ ሀሀ ሀሀ ᬀᴀကᬀᄀ ᰀᬀጀကᰀᴀ ᄀᰀጀကༀᘀጀ ᰀᬀ᐀ကᰀᘀༀ ሀሀ ሀሀ ᄀ᐀ကᔀᘀᬀ
/܀$ഀ =2!Ԁᤀ܀ഀఀ $!ఀԀ!%Ѐ$܀܀᠀ ༀ᐀ᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᴀကᴀᬀᔀ ሀሀ ሀሀ ሀሀ
'Ԁ8!ഀऀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᴀᄀ ሀሀ ሀሀ ጀༀကጀᘀ ጀ᐀ᬀကༀᘀༀ ᐀ᰀကᰀ᐀ᄀ ༀᴀကᬀጀ ሀሀ ሀሀ ᔀጀကᄀᘀ
'Ԁ8!ഀऀᨀഀ̀܀ഀ.̀($ ༀᔀጀ ሀሀ ሀሀ ሀሀ ጀᰀጀကᴀༀༀ ጀᬀ᐀ကᰀᰀᄀ ᘀᬀကᴀጀᰀ ሀሀ ᰀጀကᰀᬀᬀ ጀᴀᔀကᰀᬀᘀ
'̀0̀ഀ(&ఀ܀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᴀᘀᘀ ሀሀ ᴀᘀကᄀᔀ᐀ ᐀ᬀᄀကᘀᔀᴀ ᐀ᴀᄀကጀᄀᬀ ᔀᬀᔀကᬀᔀᄀ ᰀጀᄀကᄀᄀ ሀሀ ሀሀ ᰀᴀကᰀᰀᰀ
'܀&)ഀ܀&ᨀഀ̀Ȁ̀Ԁऀ ᔀကᬀᄀᴀ ሀሀ ᰀᬀᄀကᘀ᐀ᔀ ᴀကጀ᐀ᘀကᘀᘀ ጀကᬀᴀကᬀᰀ ጀကᬀᔀကᄀᄀᄀ ᐀ༀᔀကᰀᄀᴀ ᄀᄀကᄀᰀᬀ ᘀကᴀጀ ᔀᘀᬀကᘀༀ
4Ѐ%3̀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀᘀጀ ሀሀ ሀሀ ᴀᘀᬀကᬀᘀ ጀᬀ᐀ကༀᘀᰀ ጀᴀᄀကᄀᰀ᐀ ጀᬀᘀကᄀᴀᴀ ሀሀ ሀሀ ᴀᘀༀကᴀᬀ
4Ԁ!ЀԀऀ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀကᰀᰀༀ ሀሀ ጀကጀᴀༀကᔀᄀ᐀ ᄀကᰀༀᔀကᄀጀ ᴀက᐀ᴀᘀကᄀᄀ᐀ ༀကᴀᘀကጀᘀ ጀကᄀༀༀကᬀᔀᘀ ሀሀ ሀሀ ጀကᴀጀᰀကጀᔀ᐀
4Ԁ!ЀԀऀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᄀကᘀᰀᰀ ሀሀ
4Ԁ!ЀԀऀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᴀᴀကༀᘀကጀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᰀጀကᬀᘀ᐀ ሀሀ ሀሀ
4Ԁ!ЀԀऀ1̀0Ԁ!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀᘀ ሀሀ ሀሀ ᐀ကᔀ᐀ᴀ ᄀᄀကༀጀ ᰀᬀကᴀጀጀ ᴀᔀကༀጀ ሀሀ ሀሀ ጀᰀᴀကᴀᰀ᐀
4Ԁ!ЀԀऀᨀഀ̀܀ഀ.̀($ ᐀ကᬀᄀ ሀሀ ሀሀ ሀሀ ጀကᴀᴀᔀကᘀᬀᘀ ጀကᔀᔀကᄀᴀ ጀကᴀᰀ᐀ကᘀᄀᴀ ᰀᄀᘀကᔀᘀ ጀကጀༀ᐀ကᘀༀ ༀᴀကᄀᴀ
#᠀̀ഀ&Ḁ!(ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ༀ ሀሀ ሀሀ ᰀᘀကጀᘀᄀ ጀᄀကᘀᄀ ᴀᘀကᬀༀᰀ ጀကᄀᴀ᐀ ሀሀ ሀሀ ༀᄀကᄀᘀᰀ
#᠀ഀऀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀᔀ ሀሀ ሀሀ ᰀᴀᬀကༀᘀ ᰀᰀᰀကᔀᄀጀ ༀᄀༀကᴀᰀᬀ ጀጀ᐀ကᔀ᐀ᘀ ሀሀ ሀሀ ጀᬀᬀကༀᘀༀ
%ഀԀ᠀᠀̀ഀ(ሀ4Ԁ!ЀԀऀ2᠀᠀&ࠀ᠀ԀᤀԀഀఀ!ἀ ᔀ᐀ ሀሀ ሀሀ ᰀᄀကᰀᴀ ጀᘀကᔀᰀ᐀ ᄀᴀကᄀ᐀᐀ ጀᬀကᴀᰀጀ ሀሀ ሀሀ ᄀကᘀᘀጀ
:Ԁ0Ԁ!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᄀᘀᄀ ሀሀ ᰀᴀကጀༀᔀ ༀ᐀ᬀကༀᴀᬀ ᄀᬀကጀᬀጀ ༀጀༀကᬀᴀᬀ ጀ᐀ᘀကᰀᔀᔀ ሀሀ ሀሀ ᰀᬀᄀကᄀ
:̀ഀఀ܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀက᐀ᴀ ሀሀ ᰀᰀကᄀᔀᘀ ᔀጀကጀ ᔀༀᄀက᐀ᬀ ᴀᰀကᰀༀ ᴀᴀᴀကᘀᔀ ሀሀ ሀሀ ጀጀကༀᘀᬀ
-ȀȀࠀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀᰀᔀ ᔀᄀကༀᔀᄀ ༀᔀᄀကጀᘀༀ ሀሀ ሀሀ ᴀጀༀကᬀጀༀ ጀကᬀጀᰀ ᴀကᘀᰀ᐀ ሀሀ ጀᄀကༀᘀ
4܀ऀ܀Ѐ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᬀᬀᬀ ሀሀ
4܀ऀ܀Ѐ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᴀကᬀᰀᰀကᄀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᄀ᐀ကᬀༀᘀ ሀሀ ሀሀ
4܀ऀ܀Ѐ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀကᬀᰀᘀ ሀሀ ᔀᴀကᬀጀᬀ ᴀༀᔀကༀᴀᬀ ጀ᐀ᔀကᘀ᐀ ᴀጀጀကᄀᘀ ጀᰀ᐀ကᔀᄀༀ ᴀᰀကᘀጀᔀ ༀကༀጀᬀ ᴀᰀༀကༀᘀ
%!*!̀&Ԁ,᠀᠀Ԁἀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀ᐀ᄀ ሀሀ ሀሀ ᄀᘀကᘀᄀᬀ ᄀᬀကᴀᔀᔀ ᔀᔀကᘀༀ ᴀᔀကᰀༀᘀ ሀሀ ကጀ᐀ᔀ ᄀᘀကᰀᘀᘀ
9᠀Ԁ᠀+Ԁ)&̀ഀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ༀᴀༀ ሀሀ ጀᬀᬀကༀᬀ ጀༀᄀကༀጀᴀ ጀᘀᔀက᐀ጀ ᴀ᐀ᴀကᬀᰀ ᔀጀကᴀᘀ ሀሀ ᄀᬀကᔀጀᘀ ጀ᐀ᰀကᬀ᐀
-ȀȀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀጀༀ ᐀ༀကᘀᘀጀ ᴀᴀᴀကᄀᔀᔀ ሀሀ ᰀကᬀጀༀ ሀሀ ጀᔀကጀᰀ᐀ ሀሀ ሀሀ ጀကᄀᔀ
ࠀ&ఀԀ!ഀ%̀Ԁ!!ᨀഀ̀Ȁ̀Ԁऀ ᄀᘀༀ ሀሀ ሀሀ ጀༀᰀကᴀᄀ ᔀᴀက᐀ༀᘀ ጀᘀᘀကᄀༀᔀ ᔀက᐀ᰀ ሀሀ ጀᴀကༀᬀᬀ ༀᰀᘀကༀᰀ
4ᤀᤀ܀ఀ$ᨀഀ̀Ȁ̀Ԁऀ ጀကጀᔀጀ ሀሀ ጀᴀကᔀ ᴀ᐀ᴀကༀ᐀ ጀᴀᬀကᘀᄀ᐀ ༀᘀက᐀ༀᰀ ጀༀᘀကᴀᄀᴀ ᄀᰀကༀᬀᬀ ጀᴀကༀᬀᬀ ᴀጀကᬀᘀༀ
4܀ഀ܀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ጀကᄀༀကᬀᰀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᬀༀကᴀᄀᰀ ሀሀ ሀሀ
%ᤀᤀ̀ఀ $!ఀԀ!%Ѐ$܀܀᠀ ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᰀ᐀ ሀሀ ሀሀ ሀሀ
-Ȁ̀ᄀᤀᄀ"ᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᐀ᬀጀ ᴀᬀကጀ᐀ᴀ ᰀༀကᄀༀጀ ሀሀ ᄀᴀᬀကᴀༀጀ ᔀကጀᄀ ጀᴀᰀကᬀᰀᔀ ሀሀ ሀሀ ጀကጀༀကጀጀᰀ
ᜀ᠀̀&᠀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀကᄀᄀༀ ሀሀ ᴀᄀༀကᄀᰀᬀ ᄀကᬀᔀᘀကༀᘀᄀ ᴀက᐀ༀᬀကᄀᰀᴀ ᴀကᴀᄀༀကༀᴀᰀ ጀကᬀༀᘀကᄀༀ ሀሀ ሀሀ ጀጀᰀကᰀᰀ
)!ऀ᠀Ԁἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᄀ ሀሀ ሀሀ ጀᬀကༀ ሀሀ ᴀጀༀကᘀༀᄀ ᄀကᄀ ሀሀ ሀሀ ᰀༀကༀ᐀ᴀ
!ᤀԀ᠀ᨀഀ̀Ȁ̀Ԁऀ ᴀကᰀༀ ሀሀ ᴀᔀကᔀጀ᐀ ᄀᘀကᴀᄀ ᄀ᐀ကᘀᘀᰀ ጀᰀကᔀᘀ᐀ ᰀᰀကᘀᔀ ሀሀ ᴀ᐀ᄀကᰀ᐀ ༀᴀᔀကᔀᰀ
$᠀!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀጀጀ ሀሀ ༀ᐀ᴀ ጀᰀᬀကༀᰀ ጀༀༀက᐀ᴀ᐀ ጀᴀᰀကᬀᬀጀ ᄀᄀကᔀᔀᄀ ሀሀ ሀሀ ᔀᄀက᐀ᄀᰀ
ἀ*!Ԁ&&8!܀0Ԁ $!ఀԀ! ጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
8܀ഀ7᠀Ԁ&ᨀഀ̀Ȁ̀Ԁऀ ᴀကᄀᄀ᐀ ሀሀ ጀጀᰀကᄀᬀ ጀᴀကᔀᴀᬀ ༀᴀᔀကᄀጀ᐀ ᘀᔀༀကᔀᔀᰀ ᰀᴀᔀကᄀᰀ ሀሀ ᰀᴀᬀကጀᔀᰀ ጀ᐀ᔀကᔀᔀጀ
8!0Ԁ&ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᴀ ሀሀ ሀሀ ጀༀကᬀ᐀ ሀሀ ሀሀ ᄀကᔀᬀ ሀሀ ሀሀ ጀᰀကᬀༀ
8!ԀԀഀȀ̀Ԁ᠀ऀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᄀᴀ ሀሀ ᰀᔀᘀကᴀᴀ ጀကᬀᰀጀကᘀༀ ᘀᄀༀကጀጀ ༀ᐀ᬀက᐀ᬀᴀ ᰀᰀᘀကᘀᔀᰀ ᔀༀကᬀᬀᬀ ሀሀ ᴀᔀᄀကᰀᴀᰀ
"ഀఀԀ!ഀఀ̀܀ഀ᠀%Ѐ$܀܀᠀܀Ȁ4܀ഀఀԀ!Ԁἀ ༀᰀ ሀሀ ሀሀ ᄀᘀကᘀᄀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
?̀ഀ( ̀ఀἀ/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ᴀကጀ᐀ᔀ ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀ᴀကᬀༀᰀ ᰀᬀက᐀ༀᔀ ሀሀ ᰀᔀༀကᄀ᐀ ᰀᔀᘀကጀᰀ᐀
?̀ഀ( ̀ఀἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᄀᰀᰀ ሀሀ ሀሀ ᘀᔀ᐀ကༀᄀ ᔀ᐀က᐀ᘀ ᴀ᐀᐀ကᴀᰀᬀ ᰀᰀᄀကጀༀጀ ሀሀ ሀሀ ጀᔀ᐀က᐀ᔀༀ
'(ഀ̀ఀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᰀ ሀሀ ሀሀ ᴀᰀကᬀᘀᘀ ሀሀ ጀᔀ᐀ကᘀᔀ᐀ ᘀက ሀሀ ሀሀ ᔀက᐀ᔀᰀ
'̀ḀԀ!ఀἀ2ᤀ̀᠀ἀᜀЀऀԀᤀἀ ᔀༀᴀ ሀሀ ሀሀ ᰀᴀကᘀༀ ሀሀ ሀሀ ጀᬀጀက᐀ᄀᄀ ሀሀ ሀሀ ሀሀ
4̀&&̀܀ഀ9!̀᠀&1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᴀᴀᔀ ሀሀ
4̀&&̀܀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ᬀ ሀሀ ሀሀ ᄀကᘀᘀᄀ ጀጀကༀጀༀ ጀᰀကᔀ ጀᄀကᰀᘀᰀ ሀሀ ሀሀ ጀᔀကᴀᬀᴀ
4܀ഀఀԀ!Ԁἀ ܀ഀఀἀ.܀ᤀԀ $!ఀԀ!%Ѐ$܀܀᠀ ᰀᄀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᰀᔀጀ ሀሀ ሀሀ ሀሀ
4܀ഀఀԀ!Ԁἀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᴀᘀကጀ᐀ᬀက᐀ᄀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᘀᄀᔀကᬀᄀᄀ ሀሀ ሀሀ
4܀ഀఀԀ!Ԁἀ#Ԁഀ̀ഀ&᠀ᨀഀ̀Ȁ̀Ԁऀ ጀᰀကᬀༀༀ ᴀ᐀ᬀကༀᘀጀ ᴀကᘀᄀᘀကᔀᄀ ᰀကᔀᰀကༀ ᴀကᬀᘀကጀༀༀ ᴀကጀᔀᰀကᬀጀጀ ጀကᔀᘀᄀကༀᴀ ጀጀᰀကᬀᴀༀ ጀကᘀᔀᔀကᔀᄀ᐀ ᐀ᄀᰀကᄀᴀ
6܀!ఀ$4܀ഀఀԀ!Ԁἀ ܀ഀఀἀᨀഀ̀Ȁ̀Ԁऀ ༀကጀᔀᬀ ሀሀ ᔀᬀᔀကᬀ᐀ᰀ ጀကᴀༀ᐀ကጀᘀᄀ ᔀ᐀ጀကༀᰀᘀ ጀကᴀጀᔀကᔀᔀᰀ ᘀᰀကᰀᬀ ሀሀ ᰀᬀᄀကༀ᐀ᴀ ጀကᬀༀༀကᴀༀ
#Ѐ̀Ȁ̀Ѐ8!܀0Ԁᨀഀ̀Ȁ̀Ԁऀ ᴀက᐀ᄀༀ ሀሀ ᘀကጀᬀጀ ᄀጀᴀကᬀᰀᴀ ༀᬀကᄀༀᬀ ጀᘀᴀကᔀༀᰀ ᄀᬀကᄀᬀ ሀሀ ጀကᘀᬀ᐀ကᰀᘀ ጀᬀᴀကᘀᄀ
#Ѐ̀Ȁ̀Ѐᨀഀ̀Ȁ̀Ԁऀ ᴀༀ ሀሀ ሀሀ ༀကᰀᴀᘀ ᄀကᘀᬀ᐀ ᘀကᰀጀ ᄀကᴀጀᰀ ሀሀ ሀሀ ᰀᰀကᴀༀᴀ
%᠀̀ഀ& ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀကᄀ᐀ ሀሀ ጀကᰀᴀᬀကᘀ᐀᐀ ᄀကᔀᘀᬀက᐀᐀ᴀ ᴀကᴀ᐀ᴀကᘀᰀᬀ ᴀကᴀᰀကༀᄀጀ ጀကᴀጀᬀကᔀᘀༀ ሀሀ ሀሀ ᰀᬀ᐀ကᬀᴀᴀ
%᠀̀ഀ&ᨀഀ̀܀ഀ.̀($ ጀༀကᴀᰀᄀ ሀሀ ሀሀ ሀሀ ጀကᬀጀᬀကༀༀጀ ᴀကᬀᔀᄀကᄀᔀ ᴀကᬀᔀᘀက᐀ᔀ᐀ ሀሀ ᄀကᴀ᐀ᄀကᬀᬀ ᄀᄀᬀကጀᔀᴀ
%ഀᜀഀఀ܀ഀ̀܀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᘀ ሀሀ ሀሀ ᔀጀက᐀ᴀᘀ ᰀጀကᔀ ᰀༀကጀᴀ ጀᔀက᐀᐀ጀ ሀሀ ሀሀ ᔀᴀက᐀᐀ᄀ
%ഀᜀ!ऀ܀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀጀ ሀሀ ሀሀ ᄀᔀကᬀᄀ ᴀᘀကᘀᴀ᐀ ༀༀᔀကጀᬀ ጀᰀကᰀᘀᄀ ሀሀ ሀሀ ጀ᐀ကᰀ᐀ᴀ
%ഀ'Ѐ&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀᔀ ሀሀ ᔀᄀကᘀᘀᬀ ᄀᘀကᘀᄀᬀ က᐀ᄀ ᄀᄀᘀကༀᬀᰀ ጀༀကጀ᐀ᬀ ሀሀ ሀሀ ᴀ᐀ကᰀᬀጀ
%ഀఀ1̀ఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᘀᴀᬀ ሀሀ ᐀᐀᐀ကᔀᘀᔀ ጀကጀༀᬀကᘀᄀᘀ ༀᬀᔀကᬀ᐀ᰀ ᰀᴀᴀကጀ᐀ ᰀᘀༀကᰀጀ ሀሀ ሀሀ ጀᬀᄀကጀᬀᴀ
%܀᠀Ԁऀऀᨀഀ̀Ȁ̀Ԁऀ ᰀကᴀ᐀ ሀሀ ༀᄀက᐀ᔀᘀ ጀကᬀᔀༀကᰀᘀ ጀကᴀᰀက᐀ༀ ༀᄀᘀကጀᬀ᐀ ᄀༀᄀကᔀᘀᄀ ሀሀ ሀሀ ᰀༀကᰀᄀ
%*!ԀЀ+Ԁ᠀&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀ᐀ᔀ ሀሀ ሀሀ ᰀᰀᰀကᘀᘀᘀ ሀሀ ᰀᬀကᬀᘀᘀ ጀጀᔀကᴀ᐀ ሀሀ ሀሀ ᴀᴀᬀကᴀᴀ
:&$̀ഀ(ఀ܀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ᄀᄀ ሀሀ ሀሀ ᰀༀᰀကᄀᴀᄀ ᴀကᰀጀᬀ ᴀ᐀ကᬀጀጀ ጀᰀጀကᬀ᐀ᘀ ሀሀ ሀሀ ጀᄀကᘀᘀ
)ЀᘀЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᐀ᘀᰀ ጀကᬀᬀᬀကༀ᐀ᰀ ጀကᴀᰀᔀကᬀᰀ᐀ ሀሀ ᘀᘀကᔀᴀᴀ ᄀကᬀጀᘀ ጀᄀༀကᰀᰀጀ ሀሀ ሀሀ ጀᔀᄀက᐀ᔀ᐀
᠀̀&ఀ܀(/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᘀༀ᐀ ሀሀ ሀሀ ᴀᄀကᴀᄀ ጀ᐀᐀ကᄀᘀᰀ ጀༀ᐀ကᘀༀ ጀᴀᔀကᔀጀༀ ሀሀ ሀሀ ᔀᴀကᔀᘀᄀ
.܀3Ԁ᠀᠀4܀ഀఀ̀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᄀ ሀሀ ሀሀ ᴀᔀကༀᴀᘀ ကᴀᰀጀ ᄀ᐀ကༀᴀᬀ ᔀကᬀᬀༀ ሀሀ ሀሀ ሀሀ
6* ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᴀༀᬀ ሀሀ
6* ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ጀကᰀᘀကᰀጀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကጀᄀᰀကጀᬀᘀ ሀሀ ሀሀ
6*,᠀᠀Ԁἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᬀက᐀᐀ᄀ ሀሀ ሀሀ ሀሀ
6*,᠀᠀Ԁἀ'ഀ((ԀᜀЀऀԀᤀἀE:Ԁ&ఀ3܀܀ऀ ᴀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᔀကᬀጀጀ ሀሀ ሀሀ ሀሀ
6*,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ጀᄀကᰀᘀᴀ ᐀ကጀ᐀ᘀကᴀᘀ ᰀ᐀ကᔀᄀ ᄀကᴀကᘀᄀᬀ ጀကᘀᰀᄀကጀጀᘀ ጀကᔀᴀကᘀᔀ ጀက᐀ༀကᔀ᐀ ሀሀ ጀကᔀጀᬀကᴀᔀጀ ጀကᰀᄀᴀကᘀᄀ
#$̀᠀᠀̀*&ሀࠀऀ̀&܀ഀ#!ఀഀԀ!&$̀*%Ѐ$܀܀᠀ ༀༀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᰀကጀᘀጀ ሀሀ ሀሀ ሀሀ
#܀*Ԁ,᠀᠀Ԁἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀༀ ሀሀ ሀሀ ᴀጀကᰀጀᴀ ሀሀ ጀༀက᐀ጀᔀ ᘀကᴀᰀᄀ ሀሀ ሀሀ ᰀᬀကᴀᘀᴀ
1̀0Ԁ!%Ѐ$܀܀᠀ $!ఀԀ! ጀༀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᔀᰀᘀ ሀሀ ሀሀ ሀሀ
%$Ԁ!Ԁ! $!ఀԀ!%Ѐ$܀܀᠀ ᔀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᔀကᴀᔀ ሀሀ ሀሀ ሀሀ
%ఀ=.Ԁ᠀Ԁഀᨀഀ̀Ȁ̀Ԁऀ ጀကᄀༀ᐀ ሀሀ ሀሀ ᰀༀༀကᴀᬀᬀ ጀᄀကᘀጀ ጀᰀᄀကᄀጀᴀ ᴀᬀᘀကᬀᰀᔀ ሀሀ ༀᔀကጀጀ ᴀᴀက᐀᐀
)ᄀ%ЀЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀᔀᔀ ᴀᴀကᄀᬀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀ᐀ကᰀᄀጀ ሀሀ ሀሀ ᴀ᐀ကᰀᰀ
)̀ఀഀԀἀ%*!̀ഀ(& $!ఀԀ!.̀($%Ѐ$܀܀᠀ ᰀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀကጀጀༀ ሀሀ ሀሀ ሀሀ
8800 California State Auditor Report 2003-107 California State Auditor Report 2003-107 8811
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ጀᴀᄀကᬀᔀ ጀᔀကᬀༀ ሀሀ ༀကᘀᬀ ጀጀጀကᰀᔀ ᐀᐀ကༀ᐀᐀ ሀሀ ሀሀ ᴀကᰀᔀጀ ༀᘀကᬀༀ ᐀ᴀကᄀᔀᄀ ጀကጀᴀᔀက᐀ᔀᴀ ᄀကༀᬀༀကༀጀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀကጀᔀ ᄀᬀကᄀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀ᘀကᔀᬀ ༀጀကᴀᄀᄀ ሀሀ ሀሀ ᴀ᐀ကጀᄀ ᰀᄀက᐀᐀᐀ ᘀༀကᴀᘀ ᐀ကᰀᘀᄀကᴀᘀᴀ ጀᴀကᘀጀᬀက᐀ᄀ
ᄀᘀᰀကጀᰀ ᄀᄀᄀကጀᰀᰀ ሀሀ ጀᘀᔀက᐀ᄀᘀ ᴀጀᬀက᐀ᄀ᐀ ጀᘀ᐀ကༀᔀᬀ ᰀᔀᬀကᴀጀ ᴀༀᔀကᬀༀ ጀᄀᰀကᘀ᐀ᘀ ጀᴀጀက᐀ᴀᴀ ᰀᰀက᐀ᬀ ጀကᬀᰀᔀကᄀጀᔀ ᘀကༀᔀᘀကᰀᄀ᐀
ᰀᔀကᔀጀ ᰀᬀကༀᰀᄀ ሀሀ ᰀጀကጀᬀ ጀᰀကༀᰀༀ ጀᴀကᬀጀ ሀሀ ሀሀ ᐀ကᬀᰀጀ ᔀကᄀ ᔀကᄀᄀᔀ ጀᄀᬀကༀ᐀ ᘀༀကጀጀༀ
ᴀကጀᰀ ጀᄀᰀကᄀᔀ᐀ ሀሀ ጀᰀༀကᬀᘀༀ ጀᬀᬀကᘀᔀᄀ ᐀ᔀကᴀ᐀ᔀ ሀሀ ᔀጀကᬀᬀ ᔀကᬀᰀᘀ ጀက᐀ᬀ ᰀጀကጀᄀ ༀༀကᄀᴀᘀ ᰀကༀᘀကᄀༀ
ᰀጀᄀက᐀ᄀጀ ᴀༀᴀကༀᬀᴀ ሀሀ ᴀᴀᬀကᔀᴀᔀ ጀᴀጀကᴀༀ ጀጀᬀကᰀጀᔀ ᐀ᄀကༀ ጀༀᬀကᬀᬀᬀ ᔀᄀကᬀ᐀᐀ ᐀ကጀጀ ༀᔀကᘀᰀᘀ ᐀ᬀᴀကᴀᘀᰀ ကᰀ᐀᐀ကᄀᴀᰀ
ᴀༀကᔀᄀᰀ ጀᔀကᬀᔀᘀ ሀሀ ᴀᘀကༀᴀ ᘀကᄀᔀ ᘀကጀᴀᴀ ሀሀ ሀሀ ကༀጀᔀ ༀကༀᰀ᐀ ᘀကጀᔀᔀ ጀༀጀကᰀᰀᘀ ᰀᴀက᐀ᰀ᐀
ጀᄀༀကᘀᔀᘀ ጀᰀᴀကᰀᬀᘀ ሀሀ ᔀ᐀ကᰀᴀༀ ᔀጀကༀ᐀ ᘀကᔀᄀༀ ጀᰀᄀကᬀༀༀ ᰀᬀက᐀ᰀ ᄀༀက᐀ᘀᄀ ᄀᴀက᐀ᴀ ༀᰀကᬀᬀ ᄀᘀጀကᰀᘀᬀ ᰀကᬀༀᔀကᴀ᐀
ጀᄀကᄀᔀᔀ ᴀᴀༀကᄀᘀᄀ ሀሀ ጀༀ᐀ကᬀᄀ ጀጀᄀကᔀ ጀᬀᬀကᄀᔀᘀ ሀሀ ጀᄀက᐀ༀᴀ ᔀကጀᔀᬀ ᰀကᘀༀ ༀᔀကༀᰀᴀ ᔀጀ᐀ကጀጀᄀ ᰀက᐀ᰀᴀကᔀ᐀ༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᴀကᴀᬀᔀ
ༀༀကᘀᔀ ᄀጀကᬀᰀ ሀሀ ᘀༀက᐀ᰀᬀ ᴀᴀကᬀᴀ ጀᘀကᰀᰀᔀ ሀሀ ༀᬀကᬀᬀᬀ ጀᰀကᴀ ጀጀကༀᘀༀ ጀᄀကጀᄀᬀ ጀᔀᬀကᴀጀ ጀကᬀༀကጀᰀᴀ
ༀᘀကᰀ᐀ᴀ ሀሀ ሀሀ ᄀᴀကᬀᔀᘀ ᴀᔀကᰀᬀ ᴀༀက᐀ጀༀ ሀሀ ༀᬀကᬀᬀᬀ ጀᴀကᘀༀ᐀ ጀༀကᘀༀ ጀᬀကጀ᐀ ᴀᬀ᐀ကༀᔀጀ ᐀ᰀጀကༀༀ
ᄀᴀᄀကᬀ ᴀༀᄀကᴀᄀᄀ ሀሀ ᴀༀကᬀᴀᴀ ጀጀༀကᄀༀᴀ ጀᬀᬀကༀᴀᬀ ሀሀ ༀᬀကᬀᬀᬀ ᔀကᬀጀᘀ ᄀကༀᴀ ༀᬀက᐀ᴀᘀ ጀကጀጀጀကᘀᴀᄀ ကᰀᄀᄀက᐀ጀ
ᄀᴀᰀကᬀᘀ ᄀጀༀကᴀ ሀሀ ᰀᬀᘀကༀᄀᰀ ᰀᬀကༀጀጀ ᴀ᐀ༀကༀᔀༀ ᴀ᐀ကᘀᄀༀ ༀ᐀ᄀက᐀ᔀ ጀ᐀ᘀကᄀᴀᄀ ጀᘀᴀကᰀᘀᘀ ᔀༀကᰀᄀ ጀကᴀጀᔀကᬀ ጀᬀကༀጀᰀကᬀᴀ
ᰀጀကᔀᰀᬀ ᔀༀကᴀᔀᴀ ሀሀ ᄀᬀကᔀ᐀ ᰀကᔀᔀ ᰀᴀက᐀ᄀ᐀ ᘀᰀᴀ ሀሀ ᴀༀကጀᄀጀ ᴀጀကᰀༀጀ ጀᔀကༀᘀᔀ ᴀᰀ᐀ကᄀᔀጀ ጀကᄀᰀᬀကጀጀᘀ
ጀကᰀᔀကༀ᐀ᄀ ጀကጀᰀᔀကᬀᬀ ሀሀ ༀ᐀ᰀက᐀ༀᰀ ༀᄀᬀကᬀ ᄀᘀጀကᄀᬀ ᐀ကᔀༀᘀ ጀကᘀༀᴀကጀᬀᄀ ᰀᰀကᴀༀጀ ᰀᬀᘀကጀༀༀ ጀ᐀ᄀကༀᔀᄀ ᄀကᴀጀᰀကༀᴀጀ ᴀᔀကᔀᔀကጀༀ
ሀሀ ሀሀ ᄀကᴀᰀကᄀᔀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᬀᘀကᄀᄀ᐀ ᄀကᴀကᔀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀက᐀ᔀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᬀᄀᴀကᴀᴀᘀ
ጀᴀက᐀ᔀጀ ᰀༀကᰀᴀ ሀሀ ᐀ᄀ ጀጀကᰀᬀༀ ᐀ကጀ᐀ ሀሀ ༀᬀကᬀᬀᬀ ᔀကᬀጀᰀ ༀက᐀ ᔀက᐀ༀᔀ ᔀᰀကᔀ᐀ᘀ ༀᄀကᬀᔀ
ᔀᄀጀကጀᘀ ᔀ᐀ကᘀᬀጀ ሀሀ ༀᰀᘀက᐀ᄀᔀ ᄀጀ᐀ကᄀ᐀᐀ ᰀᘀᴀကༀᔀᴀ ᴀᄀ᐀က᐀ᬀ ᰀᬀᬀကༀༀ ጀᘀ᐀ကᘀᰀᰀ ᴀᰀᔀကༀᴀᄀ ᘀᔀကᘀᴀᘀ ᰀကᔀༀጀကጀ ጀᰀကጀༀᘀကᘀༀᄀ
᐀က᐀ᔀᘀ ጀᰀကᬀᰀ ሀሀ ጀကᘀༀ ᄀကᔀጀༀ ᄀကᄀᔀ ሀሀ ሀሀ ᰀကༀᄀᬀ ᴀက᐀᐀ጀ ᰀကༀᬀᘀ ᰀༀᔀကༀᄀᴀ ༀༀᰀကᄀༀ
ጀጀကᴀᬀༀ ᘀᘀကᰀᄀ᐀ ሀሀ ༀကᰀᘀ᐀ ᄀᰀကᴀᬀༀ ᰀᘀကᘀᄀ ༀကᰀጀ ጀᘀᘀကᴀᬀᬀ ᴀᘀကᄀጀ ᴀᄀကጀጀᔀ ᰀᴀကᄀጀᄀ ᴀༀༀကጀᰀᄀ ᴀကᰀༀᬀကᔀ
ᔀကᔀᘀᴀ ጀጀကᰀጀጀ ሀሀ ጀကᘀጀᘀ ᰀကᰀᔀᬀ ᰀကᬀༀ ሀሀ ሀሀ ᴀကᰀጀ ጀက᐀ᔀ ሀሀ ᰀᰀကጀༀ ᴀᰀༀကᔀ
ጀᘀᔀကᄀ᐀ᬀ ጀༀᴀကᘀᘀᘀ ሀሀ ᴀကༀጀጀ ᰀကᰀᄀༀ ༀ᐀ကༀᰀᄀ ሀሀ ጀᄀጀကᔀༀᴀ ᄀᄀကᰀᬀ ᰀᔀကༀጀ ᰀༀကᄀጀ ᰀᔀကᔀጀༀ ᰀကᄀᘀᔀကༀᄀ
ᴀᔀᴀကᄀᬀᬀ ጀᄀᔀက᐀ᔀ᐀ ሀሀ ᴀᴀᬀကᬀᘀ᐀ ᔀᘀကᘀᘀᘀ ᐀ကᘀᔀᄀ ጀᘀကᴀᄀᄀ ᰀᘀᄀကᄀᴀᄀ ༀᴀကᰀᬀ ᄀᄀကᴀᰀ ༀᴀကᘀᴀᄀ ༀጀᘀကጀᔀༀ ᄀကᰀᴀᘀကᴀᄀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᬀༀᔀ ᰀကጀᘀᴀ ሀሀ ሀሀ ᴀကᰀᬀᰀ ᴀကጀ᐀ጀ ጀᄀကጀᄀᔀ ᄀጀᰀကᄀༀᬀ ጀကᰀༀ᐀ကༀᴀᄀ
ሀሀ ሀሀ ᴀᬀᰀက᐀ༀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᔀༀᬀ ᴀᄀᬀကᔀᬀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᴀ᐀ᴀကᔀᬀᬀ
ᄀᰀကᔀᬀᰀ ᘀᄀကༀༀᰀ ሀሀ ᄀကᰀጀᰀ ༀᘀကༀᔀᬀ ᄀကᰀᘀ ᰀကᘀᰀᴀ ሀሀ ᰀᬀကᄀ᐀᐀ ᴀᘀကᘀༀᰀ ᰀ᐀ကᬀᰀᬀ ༀᰀᬀကᄀᄀༀ ᴀကጀᄀᘀကᘀༀᰀ
ᘀက᐀ᴀᰀ ᴀᬀကᬀᰀ ሀሀ ᔀကᴀༀᬀ ᐀ကༀᴀᔀ ᘀကༀᘀᰀ ሀሀ ሀሀ ༀကᄀᴀᘀ ༀကᴀᴀ᐀ ᘀက᐀ᄀ ᴀᰀᔀက᐀ༀ ༀᬀကጀᰀᔀ
ᘀကᴀᄀ᐀ ᄀᘀကᬀༀᄀ ሀሀ ᘀༀကᴀᰀᔀ ᴀᔀက᐀ጀᔀ ᴀᄀက᐀ༀᰀ ሀሀ ሀሀ ጀကᰀᬀᄀ ጀༀကጀᔀ ᴀᄀကᬀ ᰀᘀༀက᐀ༀ ጀကᔀᰀကᄀᔀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᴀᄀᔀ ᰀကᘀ᐀ᄀ ሀሀ ሀሀ ᰀကᴀༀ ᰀကᬀᬀጀ ᘀကጀ᐀ᴀ ༀ᐀ᬀကᰀༀༀ ᐀ᘀᄀက᐀ᰀᰀ
ᴀᬀကᔀᄀᬀ ༀᄀကༀጀᄀ ሀሀ ᴀᴀကᔀᬀጀ ᰀကᘀᄀᴀ ᴀᰀကༀᔀጀ ሀሀ ሀሀ ጀༀကᄀᄀ᐀ ጀᄀကጀᘀጀ ᴀ᐀ကᄀᄀᘀ ༀᴀᔀကᘀᰀᴀ ጀကᔀᔀ᐀ကጀᰀ
ༀጀကᴀᘀᔀ ጀᬀᔀကᔀᬀᄀ ሀሀ ᐀ᰀကᔀᰀ᐀ ༀကᘀ᐀ᰀ ༀጀကᴀᄀᄀ ጀᬀᰀကᴀᄀᴀ ሀሀ ᰀᄀကጀᰀༀ ᰀᴀကጀᄀᔀ ᴀ᐀ကጀༀ᐀ ᰀጀကᔀጀ ጀက᐀ᘀကᘀᬀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᔀᘀᬀကᴀᘀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᄀᄀ ᄀကጀᬀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀᘀကᰀ᐀᐀ ᰀ᐀ကༀᰀ ሀሀ ሀሀ ᴀጀကጀ᐀ᴀ ᴀጀက᐀ᘀ᐀ ጀᬀကᔀጀጀ ጀᴀကༀᄀᄀကༀᬀጀ ጀༀကᘀᰀ᐀ကᬀጀᴀ
ጀကᰀᄀጀကᬀᄀᔀ ᔀᰀက᐀ᘀ ሀሀ ᔀༀᔀကༀᴀ᐀ ᰀༀᴀက᐀ᴀᔀ ᰀᰀጀကᘀᰀጀ ሀሀ ༀᰀကༀༀᴀ ᴀᄀᄀကᴀᰀ ᴀᬀༀက᐀ᴀༀ ጀᘀᄀကᔀᄀᴀ ᰀကᄀᬀᬀကᔀ᐀ ጀᘀကᘀᰀᘀကᰀᘀ
ᔀကᴀጀጀ ᄀကᰀᄀ ሀሀ ᴀကᰀᬀༀ ጀကༀᔀᰀ ጀကᰀᘀᴀ ሀሀ ሀሀ ጀကᬀༀ᐀ ᐀ᬀ ᰀᴀᴀ ᰀᰀကᘀᔀᴀ ᰀጀ᐀ကᔀᄀᴀ
ᴀༀကᰀᄀᄀ ጀༀကᬀጀᔀ ᐀ᔀᄀကᬀᬀ ᄀᘀကᬀᔀ ጀጀༀကጀጀᘀ ᐀᐀ကᬀ᐀ᔀ ሀሀ ሀሀ ᔀကᔀᬀᔀ ᄀကᴀᘀༀ ᰀᬀကᘀᰀᬀ ᰀᘀጀက᐀ᄀༀ ᄀကᬀ᐀᐀ကᬀᬀᔀ
ጀကᄀᄀ ᄀ᐀ကᬀༀᴀ ሀሀ ጀᴀကᘀᘀༀ ጀᄀကᘀᴀᬀ ጀᰀကᰀ᐀ᔀ ሀሀ ༀᬀကᬀᬀᬀ ጀᬀကᬀᰀ ᘀကᘀᘀ ጀᬀကᘀᬀༀ ᰀᬀက᐀ᔀᄀ ጀကᬀᔀက᐀ᴀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀကᬀᬀᴀ ጀᘀကᬀᬀᴀ
ᴀᔀᰀကༀ᐀ᔀ ጀᰀᴀကᄀᔀༀ ᴀጀᄀက᐀ᄀᴀ ጀᔀᄀကᘀༀᔀ ጀᬀ᐀ကᘀᄀ᐀ ᐀ༀကᴀᄀༀ ᐀ကጀᄀᘀ ᰀᬀᔀကᴀᘀᬀ ᴀက᐀᐀᐀ ᬀကༀᬀᔀ ᘀᔀကᔀጀ ᘀ᐀က᐀᐀ᄀ ༀကጀ᐀ᰀကᴀᴀ
ᄀကᘀᬀༀ ᄀကᰀᔀᘀ ሀሀ ሀሀ ጀကᰀ᐀ᰀ ጀကᰀᘀᴀ ༀကᬀᘀᔀ ሀሀ ጀကᬀᴀༀ ᘀᰀ ሀሀ ጀᘀကᄀᘀ ᔀᬀကᴀᄀጀ
ᄀᄀᘀကᬀጀᰀ ᴀᴀᄀကༀጀ᐀ ሀሀ ᴀ᐀᐀က᐀ༀ ጀᴀᰀကጀᬀጀ ጀᬀᘀကᄀᴀ ᄀༀက᐀ᔀᘀ ᰀᰀᬀက᐀ᬀ ᘀጀကᰀᔀᔀ ᐀ကᬀᰀᴀ ᔀ᐀ကᄀᄀᘀ ᘀᬀ᐀ကᬀᴀᔀ ကጀༀᄀကጀᰀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀကᬀᬀᰀ ᴀᄀကᘀᄀᰀ
᐀ᄀကᰀ᐀ᴀ ሀሀ ᰀༀᬀကᰀᘀༀ ጀᘀᰀကᰀᬀጀ ᘀကༀᴀᬀ ᘀᄀကᴀᰀༀ ᬀကᔀᔀ ጀᬀᬀကᬀᬀᬀ ᄀጀကᔀ᐀ᔀ ༀᬀကᔀᄀᘀ ᄀကጀᬀ ᔀᰀᔀက᐀ༀጀ ᰀကᬀᘀ᐀ကᄀጀᄀ
ᰀᰀᴀကᴀᘀ ᴀᴀጀကጀᔀ ሀሀ ᴀကጀᬀᄀ ጀጀᔀကༀᘀᔀ ጀᬀᔀကᔀᰀ ጀ᐀ᴀကᴀༀ ༀᬀကᬀᬀᬀ ᔀᘀကᘀ᐀ က᐀ᔀጀ ሀሀ ༀᘀᬀကᰀᴀ ᄀကༀᬀᰀကᄀጀༀ
ᄀကᘀጀ ༀကᄀᄀᰀ ሀሀ ሀሀ ᴀကᘀᄀ ᴀကༀጀᴀ ሀሀ ሀሀ ጀကᘀᘀ ጀကᬀᄀ ሀሀ ᐀ጀကᄀ᐀ᔀ ᰀᰀᬀကᬀ᐀ᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀᔀကᘀᔀ᐀ ᰀ᐀ᴀကᔀ᐀
ሀሀ ሀሀ ጀጀကༀᘀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀༀကᄀᬀᰀ ᄀᴀᰀကᴀጀᘀ
ᄀကᘀጀ ᐀က᐀ᴀༀ ሀሀ ᔀကᴀༀᬀ ᄀကༀᬀᘀ ᄀကጀᄀༀ ᔀကᬀጀༀ ሀሀ ᰀကጀᔀ ᴀက᐀ᄀ ሀሀ ᴀᘀက᐀ᬀ ጀᰀᰀက᐀ጀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᔀကༀᴀᄀ ጀᘀᰀကᘀ᐀ༀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᘀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀༀကᬀကᔀᰀ
ᘀᰀጀကጀᔀᬀ ጀကᬀᬀጀကᔀᄀ ጀကᘀᘀጀကᄀᔀ᐀ ᄀᘀᰀကᄀ᐀ ᬀᰀကᴀጀᴀ ༀᴀᘀကᴀ ༀᘀጀက᐀ᬀጀ ༀᘀᔀကᴀᄀᘀ ᰀༀᄀကᔀᴀጀ ᰀᴀᘀကᔀᴀᬀ ᰀጀᘀကᘀༀᔀ ᰀကᔀᰀ᐀ကༀᰀᄀ ᴀᔀကᬀᰀጀကᄀᬀༀ
ᰀጀᔀကᔀᬀᬀ ᄀༀကᘀᴀ᐀ ᄀༀ᐀ကᰀᴀᘀ ᬀጀကᬀᴀ ᴀᴀကጀ᐀ ᴀጀᴀက᐀ᔀᰀ ሀሀ ጀᘀᰀကጀᘀ ጀᄀጀကᬀᬀᘀ ጀᰀᰀက᐀ᴀᬀ ጀᘀကᔀༀጀ ᴀကᬀᘀကᔀᔀᘀ ጀጀကᬀᴀༀကༀᔀᬀ
ጀ᐀ကጀༀᔀ ᴀጀᰀကᬀᄀᔀ ᄀᄀጀကᴀ ᴀᔀကጀᴀጀ ጀᬀༀကᄀༀༀ ᘀᔀက᐀ጀ᐀ ጀᴀᔀကᰀ ሀሀ ༀᘀကༀᬀᰀ ༀༀကᰀᬀᬀ ༀᄀကༀ ༀᰀᰀကༀᬀᄀ ᄀကᔀᔀᰀက᐀ጀ
ᄀကᘀᬀༀ ᰀကጀᄀ ሀሀ ሀሀ ጀကᔀጀᬀ ጀကༀ᐀ጀ ሀሀ ሀሀ ᐀ᘀጀ ᘀ᐀ ᄀက᐀ ጀᰀ᐀ကᔀ᐀ ᴀጀᰀကᘀᄀᄀ
᐀ᰀᰀကༀᄀᄀ ᐀ᴀༀကᘀᬀᬀ ሀሀ ༀᘀကᘀༀ ᄀᴀᬀကༀጀᘀ ᰀᘀကᘀᘀᄀ ᔀᄀᴀကᴀᔀ ᴀᬀᬀကᬀᬀᬀ ᴀᘀᄀကጀༀᔀ ᴀᄀጀကጀᘀᬀ ᴀ᐀ༀကༀᬀༀ ᴀကᄀᰀᬀကᴀጀᬀ ጀ᐀ကᴀᄀက᐀᐀ᬀ
ጀကᰀᰀᄀကᴀᴀ ᴀᰀጀက᐀ᬀᘀ ᰀကༀᬀᬀက᐀ᬀༀ ጀကༀᘀᔀကᘀᘀᰀ ༀᄀᄀကᰀ᐀ ༀᰀᔀကᔀᴀᘀ ᄀༀᄀကᴀᬀጀ ጀကᬀ᐀ကᔀᘀᄀ ᰀᬀᔀကᰀ᐀ᰀ ᰀᴀᄀက᐀ᴀᴀ ጀᔀ᐀ကᄀᘀༀ ᄀကᄀᄀᔀကᴀጀༀ ᴀᄀကᄀጀᘀကᴀༀᘀ
ᔀကᴀጀጀ ᴀက᐀᐀ᰀ ሀሀ ሀሀ ᐀ကᴀᄀ ᔀကᬀᔀༀ ሀሀ ሀሀ ༀကᴀᴀᔀ ᄀကᄀༀᬀ ᔀကᬀጀༀ ᄀጀᔀကᬀᬀᄀ ᔀጀᰀက᐀᐀ᬀ
ᘀကᔀᘀᬀ ጀᴀကᴀ᐀ᘀ ሀሀ ᰀကༀ᐀ ᄀကᔀༀᬀ ᄀကༀᰀ ሀሀ ሀሀ ᰀကᴀᬀ᐀ ᴀကᔀᴀᬀ ጀကᬀༀ᐀ ᘀကጀᔀᴀ ᔀᔀༀကᄀᴀ
ጀ᐀က᐀ༀ ጀᔀက᐀ጀᔀ ሀሀ ጀᰀကᔀጀᬀ ༀကᘀᰀᘀ ᄀကᄀᔀ ሀሀ ሀሀ ᰀကᔀᴀ ᰀကጀᴀᴀ ᐀ကᬀᰀᴀ ༀጀကᰀᰀ ᘀጀᴀက᐀ᬀᘀ
ᴀᄀᴀကᄀ ᴀᰀᔀကᔀༀᬀ ሀሀ ጀᰀጀကᄀ᐀ༀ ጀᰀကༀᄀᔀ ጀᴀༀကᄀᔀᰀ ጀᘀᬀကᴀༀᴀ ሀሀ ᐀ጀကᰀᔀ ᔀᔀကༀᄀᔀ ᘀᔀကᴀ ༀༀကᄀᰀᴀ ༀကᰀᰀကᔀༀ
ᄀጀᄀကᘀᘀ ᴀᰀᘀကᘀༀᴀ ᴀᰀᴀကᬀ᐀ ༀ᐀ကጀ᐀ᬀ ጀᰀကᰀᘀᴀ ጀᰀᘀကᔀᄀༀ ᘀကጀༀ᐀ ᴀᬀᬀကᬀᬀᬀ ᐀ᰀကᄀᬀᄀ ᘀᰀကᔀᄀᰀ ጀကᘀᰀ ጀကᬀᄀᬀကༀᘀᰀ က᐀ᘀᬀက᐀
ጀက᐀ᴀ ᐀ༀကᔀᴀ ሀሀ ᴀᄀကᰀༀᰀ ᄀༀကᬀༀᬀ ᰀᘀကᰀ᐀ጀ ሀሀ ሀሀ ᴀ᐀ကᴀᔀ ᴀᄀကᘀༀᰀ ᰀጀကᄀᔀᰀ ጀᬀᴀကᔀᄀༀ ጀကጀጀᬀကᄀᴀ
ᔀကᴀጀጀ ᘀᰀကༀ᐀ ሀሀ ᴀᄀကጀጀᰀ ᄀᄀကᔀጀ᐀ ᄀᬀကᴀᔀༀ ༀᘀကᴀጀᄀ ሀሀ ᰀᬀကᄀᔀ ᴀༀကᘀᘀ ᴀᰀကᄀᴀᰀ ጀᄀᘀကᘀᔀᔀ ጀကጀᔀကᄀ᐀ጀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀ᐀ကᔀᄀ᐀ ጀᬀကᬀᬀ ሀሀ ሀሀ ကᰀጀᰀ ᘀကᔀ᐀ༀ ጀᄀကༀᰀᴀ ᄀༀጀကᘀᬀ ᰀကᰀᄀጀကᔀༀᘀ
ᘀကᘀᄀᘀ ᴀကᰀ᐀ጀ ሀሀ ጀༀᘀကᔀᘀ ᄀᰀကᄀᬀༀ ᄀᬀကༀ᐀ ᘀᬀကጀᬀጀ ᘀᬀကᘀᬀᬀ ᴀကᘀᘀጀ ᴀᄀက᐀ᘀᘀ ᰀጀကༀᘀ ༀᄀက᐀ᘀ ጀက᐀ᘀ᐀ကᰀᴀ
᐀ကᰀ ጀᰀက᐀ༀᘀ ሀሀ ᄀကᘀᬀᄀ ᴀကᴀ᐀ ᴀကᴀጀ ጀᄀကༀᬀᔀ ሀሀ ጀကᔀᴀᬀ ጀကᄀༀᰀ ᴀကༀᄀᰀ ༀᰀကᔀᄀᰀ ጀ᐀ᔀကᴀᘀ
ሀሀ ሀሀ ጀက᐀ᬀᘀကᰀጀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀༀက᐀ᰀᴀ ጀက᐀ᔀᬀကᄀ᐀ᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᔀ᐀ጀကᄀᴀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᘀကᔀᘀᘀ ᐀ကᔀᘀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀༀကᰀᬀጀ ᰀᔀᴀကᰀጀᴀ
ᔀᔀᬀက᐀ᬀᴀ ጀကᄀᬀᰀကᄀᔀᘀ ሀሀ ᐀ᴀᰀကᘀᄀༀ ᔀༀကᔀༀᄀ ༀጀက᐀ᰀᘀ ༀༀ᐀က᐀ༀ ᴀᄀᬀကᴀᬀᬀ ᄀᰀༀကᘀ᐀ༀ ᄀᰀᴀကༀༀጀ ༀᰀᰀကᄀᄀᬀ ᄀကᬀᄀကᬀᴀᄀ ᰀᰀကᴀጀᄀကᰀᬀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᄀᄀကጀᄀ ᰀጀᔀကᰀᴀᔀ
ༀက᐀ᬀᬀ ᐀ကༀጀᘀ ሀሀ ᰀကጀᰀᴀ ᰀကᘀᘀᘀ ᴀက᐀ᰀጀ ᐀ကᰀጀᘀ ሀሀ ᴀကᴀᘀᰀ ጀက᐀ᴀᘀ ᴀကᔀᴀ ᴀጀကᴀᄀ ᰀᔀᘀကༀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀက᐀᐀ᄀ ᔀༀကᔀᰀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᔀကᴀᔀ
ᘀᰀကᄀጀ ᐀က᐀ᰀᬀ ሀሀ ᘀᬀကༀༀᬀ ᔀༀကጀᰀༀ ᔀက᐀ᔀ ጀༀᔀကᰀ᐀ ሀሀ ᄀᰀကᴀᴀ ᄀᴀကጀᔀᴀ ᄀᴀကጀጀ ᄀᰀᰀကᰀጀᘀ ᴀကᴀᘀကᘀጀᴀ
ሀሀ ሀሀ ሀሀ ᰀကᄀᘀᘀ ᰀᄀကༀᬀጀ ᰀကᰀᄀ᐀ ሀሀ ሀሀ ᴀက᐀ጀጀ ᄀကᰀༀ ጀᴀကᴀᘀᘀ ᰀᴀကᰀጀ ᐀ᘀᄀကጀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀကጀጀༀ
8800 California State Auditor Report 2003-107 California State Auditor Report 2003-107 8811
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
$̀Ѐ(܀#!+ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀᔀ ሀሀ ሀሀ ᄀᬀကᘀᄀᘀ ᄀကᰀༀᄀ ᰀᄀကༀᴀ ጀᄀကᴀᴀᘀ ሀሀ ሀሀ ሀሀ
᠀Ԁ! !ԀԀ+ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀᴀ ሀሀ ሀሀ ᰀ᐀ကᬀᔀᴀ ᘀကጀᄀጀ ᔀᄀကᬀᘀᘀ ጀᴀက᐀ጀༀ ሀሀ ሀሀ ሀሀ
2܀!Ԁ&ఀ $!ఀԀ!%Ѐ$܀܀᠀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
8!&&,᠀᠀Ԁἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᘀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᰀ᐀ ሀሀ ሀሀ ሀሀ
8!&&,᠀᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကༀᘀ ሀሀ ጀᘀ᐀ကᰀༀᄀ ᘀကᄀ ᴀᬀ᐀ကༀᰀᰀ ༀጀጀကᄀᴀᄀ ᴀᴀᰀကᄀጀ ሀሀ ሀሀ ᰀᘀᘀကༀᬀᴀ
4̀! $!ఀԀ!%Ѐ$܀܀᠀ ᰀༀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᄀကༀ᐀ᄀ ሀሀ ሀሀ ሀሀ
6Ԁ0ऀ ̀ఀἀ $!ఀԀ!%Ѐ$܀܀᠀ ᄀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᔀᔀ ሀሀ ሀሀ ሀሀ
6Ԁ0ऀ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᰀᄀᔀ ሀሀ ጀༀༀကᴀᰀᰀ ᄀᔀᘀကᰀᴀ ᘀကᘀༀጀ ᴀᬀᄀကༀᔀ ጀᘀᄀကᔀᔀᄀ ሀሀ ሀሀ ᰀᴀᄀကᴀᔀ
6Ԁ0ऀ ̀ఀἀ%Ѐ$܀܀᠀܀Ȁఀ$Ԁᜀ!ఀ& ᴀᬀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀကᬀᬀጀ ሀሀ ሀሀ ሀሀ
6Ԁ0ऀ ܀ഀఀἀᜀЀऀԀᤀἀ܀Ȁ'Ԁ!ഀ̀ഀ(.̀($ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကጀᬀᔀ ሀሀ ሀሀ ሀሀ
6Ԁ0ऀ/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ᄀကጀ ሀሀ ሀሀ ሀሀ ᔀ᐀ကᔀᴀ ᴀༀᬀကᰀ᐀ ༀༀᘀကᘀጀᬀ ጀᴀᄀကᬀᬀ ᴀᘀᔀကᬀ᐀ᔀ ᘀᬀကᰀᘀᰀ
Ā+9!ԀԀ ܀ᤀᤀഀ̀ఀἀ%Ѐ$܀܀᠀ ༀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကጀༀᘀ ሀሀ ሀሀ ሀሀ
#᠀Ԁ&ഀఀ1̀ऀ(Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀက᐀ᔀ᐀ ሀሀ ሀሀ ᐀᐀ကᔀᄀᄀ ᘀᬀကᬀᔀ᐀ ᴀᴀᘀကᔀᰀ᐀ ᴀᔀᄀကᔀᬀ᐀ ሀሀ ሀሀ ༀᄀጀကᰀᘀᔀ
#᠀Ԁ&ഀఀ,᠀᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀༀ ሀሀ ሀሀ ᴀጀᰀကጀᴀᬀ ᴀༀကጀጀᴀ ᄀᴀကᄀᄀ ᔀᘀကᘀᬀༀ ሀሀ ሀሀ ᴀကༀ᐀ᰀ
#!܀&&Ԁ! !ԀԀ+ $!ఀԀ!%Ѐ$܀܀᠀ ᘀᄀᄀ ሀሀ ሀሀ ᔀ᐀က᐀ᴀᬀ ሀሀ ሀሀ ᄀༀကༀᴀᰀ ሀሀ ሀሀ ሀሀ
1Ԁऀἀ%*!̀ഀ(&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᴀᰀ ሀሀ ᔀᬀကༀጀᬀ ጀᰀᔀကᄀᬀ ᰀ᐀ကᄀᄀᬀ ༀᰀကᬀༀᔀ ᄀ᐀ကᴀᬀༀ ሀሀ ሀሀ ᘀᔀကᰀᬀ
93̀ഀ1̀ऀ(Ԁ&ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀᰀ ሀሀ ༀကᬀ᐀ᰀ ༀᰀᄀကጀᰀᴀ ᰀ᐀ကᘀༀᄀ ጀကጀༀᘀ ᴀᘀ᐀ ሀሀ ሀሀ ᔀᬀကᴀᔀᄀ
93̀ഀ1̀ऀ(Ԁ&.܀ᤀԀ%ఀऀἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᬀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᰀᄀᰀ ሀሀ ሀሀ ሀሀ
ᨀഀ̀܀ഀ.̀᠀᠀ࠀ᠀ԀᤀԀഀఀ!ἀ ༀᄀᔀ ሀሀ ᴀᘀᘀကᬀ᐀ᰀ ᰀᬀᄀကༀᘀᄀ ᄀကᴀᄀ ᔀကᴀᄀ ᐀ကᴀᬀᴀ ሀሀ ሀሀ ጀကᘀༀጀ
ᨀഀ̀܀ഀ.̀᠀᠀%Ѐ$܀܀᠀-̀&ఀ!̀Ѐఀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᔀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀကᔀᘀᬀ ሀሀ ሀሀ ሀሀ
,ഀఀ(Ԁ#܀̀ഀఀ $!ఀԀ! ᘀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᄀᄀ ሀሀ ሀሀ ሀሀ
@Ḁ1̀0Ԁ! $!ఀԀ!%Ѐ$܀܀᠀ ᴀጀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀကጀᬀᴀ ሀሀ ሀሀ ሀሀ
/ᤀЀကᄀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀᰀကᔀᄀༀ ሀሀ ጀᬀကᴀᔀကᔀጀᰀ ሀሀ ᴀༀᬀကༀ᐀ ጀကᔀᴀᰀကᘀᘀ ጀကᘀᘀጀက᐀ᴀᔀ ሀሀ ሀሀ ጀကༀ᐀ጀကᔀᘀ
ᜀഀ$Ԁ̀ᤀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀကᄀᰀᬀ ᐀ကᔀᰀᄀကጀ᐀᐀ ᰀကᬀᔀᘀကᄀᬀ ᔀကᴀጀᴀကᰀᰀ ᴀᰀᬀက᐀ᔀᴀ ᄀကᔀᴀᴀကༀᄀᰀ ᴀက᐀ᘀᄀကᄀᬀᘀ ᴀကᰀᬀᴀကᔀᴀ ሀሀ ᐀᐀ᴀကᄀጀᬀ
ᜀഀ$Ԁ̀ᤀᨀഀ̀܀ഀ.̀($ ᰀᴀကጀ᐀ᄀ ሀሀ ሀሀ ሀሀ ጀጀကጀༀᰀကᔀጀᘀ ᄀကᬀᬀᴀက᐀ጀༀ ᄀကᰀጀᬀက᐀ༀ᐀ ᬀᰀက᐀ᬀᬀ ጀကᄀᄀጀကᬀᘀᘀ ᔀᬀᘀကጀᔀᔀ
)!ԀሀĀ᠀̀ഀऀᨀഀ̀Ȁ̀Ԁऀ ကᬀༀ᐀ ሀሀ ሀሀ ጀကᄀᄀᰀကᘀᘀᘀ ᄀጀᔀကᘀᬀᴀ ᴀጀ᐀ကᘀ᐀ ᘀᄀᰀက᐀ᘀᔀ ሀሀ ሀሀ ᰀༀᘀကጀጀᘀ
)Ԁഀ#!+ࠀ᠀ԀᤀԀഀఀ!ἀ ကጀᰀᰀ ሀሀ ሀሀ ᴀကༀᘀ᐀ကᄀᬀᘀ ጀကᄀᄀက᐀ᄀᄀ ጀကᰀༀᰀကᰀ᐀ᔀ ᘀᄀᔀက᐀ᬀ ሀሀ ሀሀ ᰀᔀᴀကᔀᴀᰀ
*̀&ఀ!ഀ܀ᨀഀ̀Ȁ̀Ԁऀ ᄀကᴀᘀጀ ጀᰀᰀကༀ᐀᐀ ጀကᔀᰀကༀᬀ ጀጀကᘀᰀᰀကᬀᄀᄀ ᴀကᄀᄀᔀကᔀᔀጀ ጀကᔀကᘀᬀᘀ ကᰀ᐀ༀကᔀༀᔀ ᴀᘀᰀကᄀᘀᘀ ጀကༀကᄀᘀ ᴀကᰀᘀༀကᄀጀᄀ
*̀&ఀ!ഀ܀ሀ'(ഀ)ԀЀ$1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
Ԁഀఀ!᠀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᄀጀကᘀ᐀ᄀ ሀሀ
Ԁഀఀ!᠀̀ࠀ᠀ԀᤀԀഀఀ!ἀ ༀကᴀ᐀ᬀ ᴀကᰀကጀᬀ ᰀᬀᰀကᔀᰀᬀ ᴀကᰀᰀ᐀ကᘀᘀᬀ ጀကᬀጀᄀကༀༀ ༀༀᘀကᴀᘀᘀ ᔀᰀကᰀᬀ ᄀጀက ሀሀ ᰀᴀ᐀ကༀᘀጀ
܀&ఀ᠀̀ഀԀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
ἀ*!Ԁ&&ࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကᔀᔀጀ ᴀကᴀጀ᐀ကᔀᴀᔀ ሀሀ ᴀကᴀᰀကༀጀᴀ ᄀጀကᄀጀᰀ ᰀᘀကጀᰀ᐀ ᔀᰀကᔀༀᴀ ሀሀ ሀሀ ᴀᴀᴀကༀᬀᘀ
ࠀ᠀%܀᠀%ഀఀᜀഀ%Ѐ̀ԀഀЀԀ>ᜀ!ఀ& $!ఀԀ! ጀᬀᔀ ሀሀ ሀሀ ᐀ᄀကጀᴀᘀ ጀᘀကጀᰀ ᴀᰀကᄀᬀ ሀሀ ሀሀ ሀሀ ሀሀ
2܀ഀఀ̀ഀ,᠀᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ကጀᰀᔀ ሀሀ ᄀᄀᰀက᐀ᰀᰀ ᴀကᴀᬀᘀကᬀጀᴀ ᴀᬀᄀကᘀᴀᬀ ᰀᰀᘀက᐀ᔀᔀ ᘀᄀᬀကᬀᄀᴀ ሀሀ ሀሀ ᴀ᐀ကᬀጀᔀ
2᠀᠀Ԁ!ఀ܀ഀ/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ጀༀကᴀጀᴀ ሀሀ ༀᰀက᐀ᄀᬀ ሀሀ ᴀༀကᘀᔀᄀ ᘀᰀကᬀᔀᘀ ᴀကᬀ᐀ᬀကᔀᬀ ሀሀ ᴀᔀᬀကᴀᬀᄀ ᄀᰀကᔀༀᴀ
2᠀᠀Ԁ!ఀ܀ഀ%Ѐ$܀܀᠀-̀&ఀ!̀Ѐఀ ጀᴀကᘀ᐀᐀ ሀሀ ᔀ᐀ᘀကᘀ᐀ᴀ ᰀကᰀᄀᬀကༀ ᴀကᰀༀༀကᘀᔀ ᴀကጀጀༀကᰀᬀༀ ጀကᔀ᐀ᘀကᄀༀ ሀሀ ሀሀ ጀကᬀᬀᘀကᬀᔀጀ
8!ऀԀഀ8!܀0Ԁᨀഀ̀Ȁ̀Ԁऀ ༀᬀက᐀ጀ ᴀᘀကᴀᬀጀကༀᰀ ༀᄀᔀကᴀᬀᴀ ጀጀကᄀᬀᬀကጀᄀᄀ ጀᬀကༀᴀༀကༀༀᴀ ጀጀကᔀጀᰀကጀᄀᔀ ᔀကᬀᬀༀကᬀ᐀ༀ ᄀကᔀᘀကᬀᘀᘀ ᔀကᴀᴀ᐀ကᬀᰀ ᰀကᴀᬀကᴀ᐀
8ఀԀ& $!ఀԀ!'ഀ((Ԁ%Ѐ$܀܀᠀ ᔀ᐀ᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀᰀက᐀ᴀ ሀሀ ሀሀ ሀሀ
8!ԀఀԀ!ᜀഀ$Ԁ̀ᤀ%ࠀ'#ᜀ ᬀ ጀᴀက᐀ᔀༀကᄀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကༀᘀကᴀጀ ሀሀ ሀሀ
.ഀఀ̀ഀ(ఀ܀ഀ)ԀЀ$ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ကᔀጀᴀ ሀሀ ሀሀ ᴀကጀကᰀᰀ ᰀᬀጀကༀጀᔀ ᄀᄀᬀကᰀᔀ ᐀ᰀᘀကᰀༀጀ ሀሀ ሀሀ ᄀༀကᔀᔀ
.ഀఀ̀ഀ(ఀ܀ഀ)ԀЀ$ᨀഀ̀܀ഀ.̀($ ጀကᘀᔀᄀ ᴀ᐀ༀကᄀᬀᬀ ሀሀ ሀሀ ᄀጀᴀကᬀᰀ ጀကጀᬀကᄀ᐀ᬀ ᴀကᴀᔀᄀကᘀጀᄀ ᄀጀက ༀက᐀᐀ᔀကᴀᬀ᐀ ༀᬀጀကጀጀᬀ
"!0̀ഀԀᨀഀ̀Ȁ̀Ԁऀ ᴀᄀကༀጀጀ ጀᴀကᰀᘀᄀကᬀᄀༀ ᴀᔀᬀကᬀᬀᴀ ༀကᰀᬀᰀကጀᰀ ༀᴀက᐀ༀ ᘀጀᘀကᴀᴀ ᰀကᰀᘀᄀကༀᴀ ᴀကᴀကᴀᰀ ᔀᴀᬀကༀᄀᄀ ጀကጀᄀᘀကᄀᄀ
/܀!ഀԀἀ%Ѐ$܀܀᠀ ጀᬀᘀ ሀሀ ሀሀ ᘀጀက᐀ ሀሀ ሀሀ ᴀᄀက ሀሀ ሀሀ ሀሀ
'.Ḁ! ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ကጀ᐀ᰀ ሀሀ ሀሀ ᴀကᬀᬀᔀကᔀᘀ ጀကༀᘀᴀကᬀᄀༀ ጀကጀᘀༀကༀᬀ᐀ ᘀᔀကጀᬀᘀ ሀሀ ሀሀ ᰀᄀ᐀ကༀༀༀ
'(ഀ)ԀЀ$ᨀഀ̀Ȁ̀Ԁऀ ᴀကᴀጀ ሀሀ ሀሀ ༀᔀကᘀᔀ ᔀᄀကༀᄀ ጀ᐀ᬀကᄀጀᔀ ᰀༀကༀᰀ᐀ ᄀᰀကᬀᬀᬀ ༀ᐀ကᰀᄀᄀ ᰀᔀጀကᰀ᐀ᴀ
'܀&ᜀ᠀ᤀ̀ఀ܀&ᨀഀ̀Ȁ̀Ԁऀ ᘀကᘀᘀ ᰀကᔀᔀༀကༀᘀᔀ ጀༀᬀကᘀᰀ ᴀကጀༀᄀကᴀᘀᘀ ᴀᔀ᐀ကᬀༀᘀ ᴀᰀᄀကᰀጀ ጀကጀༀ᐀ကༀᰀᰀ ሀሀ ᔀ᐀ကᬀᘀᄀ ᔀᴀက᐀ᬀᰀ
4(ഀ܀᠀̀ࠀ᠀ԀᤀԀഀఀ!ἀ ကᘀᄀ ᴀက᐀ᔀༀကᘀᔀᬀ ሀሀ ᰀကༀᘀᴀကጀ᐀ᴀ ጀက᐀ᄀༀကᄀᔀ ጀကༀᄀᬀကᔀᬀᬀ ᐀ᴀጀကༀᄀጀ ᄀጀက ሀሀ ᴀᄀᔀကᄀᴀᬀ
6Ԁ3*܀!ఀሀ4Ԁ&ᨀഀ̀Ȁ̀Ԁऀ ᴀᴀကᬀᴀᔀ ጀᬀကᴀᰀ᐀ကጀ᐀ጀ ᔀༀᰀကᰀᄀᴀ ༀက᐀ᬀጀကᄀᘀ ᰀကᰀ᐀ᘀကༀ ጀက᐀ᄀጀကༀ᐀ᴀ ᰀကᬀᴀᘀကᴀༀ ᴀကᄀᄀᬀကᔀᘀᴀ ᴀကᬀᬀጀကᬀᄀༀ ጀကጀᘀᴀကᴀ
6܀!ఀ$Ā!ഀ(Ԁ ܀ഀఀἀ1Ā# ᬀ ጀ᐀ᔀက᐀ᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
6܀!ఀ$Ā!ഀ(Ԁ ܀ഀఀἀሀ%ࠀ'#ᜀ ᬀ ༀကༀᴀကᘀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᔀᬀᘀက᐀ጀᄀ ሀሀ ሀሀ
6܀!ఀ$Ԁ&ఀĀ!ഀ(Ԁ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ጀᄀကᰀᄀጀကጀጀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀက᐀ጀကᴀༀᬀ ሀሀ ሀሀ
ĀЀԀഀ,̀Ԁ3ࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ကጀ ሀሀ ᬀᄀကጀᄀᘀ ᰀက᐀ᘀᬀက᐀ᬀᄀ ጀကᬀᘀᬀက᐀ༀ ጀကጀᰀᄀကᔀᘀ ጀကᰀᰀᰀကᬀ᐀ᴀ ሀሀ ሀሀ ᘀᄀᘀကᔀᔀᄀ
Ā!ഀ(Ԁ ܀ഀఀἀ.̀($%Ѐ$܀܀᠀܀Ȁఀ$Ԁᜀ!ఀ& ᐀ᔀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀ༀကᰀᔀ ሀሀ ሀሀ ሀሀ
Ā!ഀ(Ԁᨀഀ̀Ȁ̀Ԁऀ ᴀᘀက᐀ༀ ጀༀကᘀᰀᰀက᐀ᘀ ᘀᬀကᘀༀ᐀ ᘀက᐀ᴀ᐀ကᔀᴀᘀ ᰀကༀᬀༀကᰀጀ ᰀကᬀᴀ᐀ကᬀᘀᬀ ᄀကᬀጀᰀကᔀༀᄀ ᰀကᄀᬀᰀကጀༀ᐀ ༀᬀကༀᴀ ᴀကጀༀጀကᬀᰀጀ
#᠀ЀԀഀఀ̀ᨀഀ̀Ȁ̀Ԁऀ ᴀༀကᔀᴀᔀ ሀሀ ሀሀ ကᴀᬀᬀကᬀጀ ᴀကᰀᔀᰀကᬀᰀᬀ ጀကᘀᘀ᐀ကᄀᰀᬀ ᰀကༀᬀᄀကᬀༀ ሀሀ ᄀᴀጀကᔀᘀᴀ ጀကᄀༀကༀᰀᘀ
%ऀऀ᠀ԀḀЀ+,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᰀༀကᬀ᐀᐀ ጀᰀᘀကༀᬀ ሀሀ ᐀ကᔀጀᘀကᔀጀ ጀကጀጀༀက᐀ᰀ᐀ ᘀᔀᄀကᘀༀ ᄀကᘀༀᄀကᘀༀᔀ ᴀᴀጀကༀ᐀ᘀ ᴀက᐀ᔀᄀကᄀᄀᬀ ጀကༀᬀကᴀᄀᬀ
%ഀఀᜀഀᨀഀ̀Ȁ̀Ԁऀ ༀᔀကᰀᴀᘀ ᴀᔀကᴀᰀᄀကᔀᴀᴀ ᰀကᬀᴀᘀကༀᘀᴀ ᴀᬀကᰀᘀᴀကᴀᄀ ጀༀကᄀጀᄀကᔀༀ ጀᄀကᬀᴀༀကᰀ᐀ ᘀကᬀጀጀကༀጀᘀ ကᰀ᐀ᰀကᔀᔀ ጀᔀကༀᔀᄀ ጀက᐀ጀༀကᔀᰀ
%ഀఀ̀(܀4̀ऀऀ᠀Ԁ%Ѐ$܀܀᠀ ᐀ᘀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀ᐀က᐀᐀ᄀ ሀሀ ሀሀ ሀሀ
%0ഀഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᄀᄀ ጀကጀ᐀ጀကᘀᘀ ሀሀ ጀကጀᘀᘀကጀᄀᄀ ༀᬀᘀကጀᄀᴀ ᰀༀጀကᬀᴀᬀ ᰀᄀༀကᬀᔀ ሀሀ ሀሀ ጀᘀᰀကጀᰀᔀ
%܀ఀ$Ā!ഀ(Ԁ ܀ഀఀἀሀ%ࠀ'#ᜀ ᬀ ᰀᔀကጀᴀༀက᐀ᴀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကༀༀᔀကᴀᬀᘀ ሀሀ ሀሀ
9&ఀ̀ഀᨀഀ̀Ȁ̀Ԁऀ ጀᔀကༀጀ ᘀကᔀᬀᰀကᴀᔀ ᘀᰀᄀကᘀᰀ᐀ ༀကᄀᄀက᐀᐀ᴀ ጀက᐀ᴀᘀက᐀ᔀᴀ ጀကᬀᴀᬀကᄀ᐀ ᴀကᄀጀကༀᔀᬀ ጀကᔀᰀကጀᘀༀ ᄀᘀ᐀ကᘀᘀᴀ ༀᬀᄀကᴀᬀᰀ
:Ԁ&ఀĀ!ഀ(Ԁ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᴀᄀကጀᰀᬀကᄀ᐀ጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကༀᘀကᔀ᐀ᄀ ሀሀ ሀሀ
:Ԁ&ఀᤀ̀ഀ&ఀԀ!ࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ကᔀᰀᬀ ᴀༀᔀကᘀᬀ ጀက᐀ᬀᰀကༀᔀ ᰀက᐀᐀ᘀကᴀᴀᬀ ᴀကᴀᰀᬀကᄀༀ ᰀကᰀᘀᄀကༀ᐀ༀ ጀကᰀᄀᬀကጀጀᴀ ሀሀ ሀሀ ᄀༀᘀကᬀᄀ
ᴀԀЀࠀᄀᤀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀကᄀༀᔀ ᴀကᬀᘀᔀ ᔀကᴀᄀᰀကᘀᔀ ሀሀ ጀကᄀ ጀᴀကᬀጀጀ ᴀᬀᔀကᄀᴀ᐀ ሀሀ ሀሀ ሀሀ
ᄀ᐀FԀ!1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀကᘀᰀᰀ ሀሀ
ᜀЀ+Ԁ!ᤀഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᬀ ሀሀ ሀሀ ጀᬀᴀကጀᴀᬀ ሀሀ ᔀᄀကᬀᘀᘀ ᄀༀကᄀᄀᘀ ሀሀ ሀሀ ሀሀ
ᜀ᠀ఀሀ-ఀЀ$2᠀ఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀ᐀ᔀ ሀሀ ሀሀ ᘀကᰀᔀ ሀሀ ᴀᄀကጀᔀጀ ᴀᘀကᰀᘀጀ ሀሀ ሀሀ ሀሀ
ᜀḀ!ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᔀᔀ ሀሀ ሀሀ ጀကᬀᰀᬀက᐀ᘀ ᰀጀᔀကᘀᬀᴀ ᰀༀကᬀᔀᄀ ᰀᔀကᬀጀༀ ሀሀ ሀሀ ᄀᄀᬀကༀᴀༀ
!᠀̀ഀ = ܀**̀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᴀကᔀᴀ ሀሀ ሀሀ ሀሀ
܀᠀Ȁ<ࠀ᠀ԀᤀԀഀఀ!ἀ ༀᬀᬀ ሀሀ ሀሀ ጀ᐀ᬀကᬀᰀᴀ ༀᴀကᴀᰀጀ ጀᬀကᄀༀᔀ ကᘀᰀᔀ ሀሀ ሀሀ ሀሀ
!ԀԀ+&̀ऀԀĀ+& $!ఀԀ!ࠀ᠀ԀᤀԀഀఀ!ἀ%Ѐ$܀܀᠀ ༀ᐀ᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀကᔀጀ ሀሀ ሀሀ ሀሀ
-!ἀ !ԀԀ+/܀̀ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ༀကᄀༀᘀ ሀሀ ሀሀ ᴀကᰀᬀጀက᐀ ሀሀ ጀᬀᄀကᬀᔀ ᔀༀᬀကᔀ ሀሀ ሀሀ ༀᰀကᄀᔀ᐀
ࠀ!Ԁ+ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကᬀ᐀ᬀ ሀሀ ሀሀ ጀကᰀᴀጀကᰀᄀᄀ ᄀᄀကᔀᴀ ᴀᬀᴀကᴀᬀᔀ ༀༀကༀጀᔀ ሀሀ ሀሀ ᄀ᐀ᰀကᬀጀ᐀
2܀!Ԁ&ఀ$̀᠀᠀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᬀ ሀሀ ሀሀ ᴀᄀᔀကᔀༀᴀ ༀᄀကጀᔀᰀ ጀༀᰀက᐀ᰀᬀ ᘀᔀကᬀᬀጀ ሀሀ ሀሀ ᴀᴀᘀက᐀ᴀᬀ
.܀!̀7܀ഀ"ഀ&ఀ!Ѐఀ̀܀ഀ᠀%ἀ&ఀԀᤀ& ᰀကᰀᬀᰀ ሀሀ ሀሀ ᰀጀကᬀᘀᬀ ሀሀ ሀሀ ᄀᘀᄀကጀᰀᰀ ሀሀ ሀሀ ሀሀ
'̀ഀЀ܀᠀ഀ.̀($%Ѐ$܀܀᠀ ᘀᘀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀᄀကᰀᴀᬀ ሀሀ ሀሀ ሀሀ
'܀܀ᤀ̀&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᘀᔀ ሀሀ ሀሀ ᔀᴀᘀကጀᬀ ሀሀ ጀᘀ᐀ကᴀᰀ᐀ ᴀༀက᐀ᴀᔀ ሀሀ ሀሀ ሀሀ
4!̀4܀ഀఀԀ&&܀!̀ $!ఀԀ!ᜀЀऀԀᤀἀ ጀᬀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᘀᄀᰀ ሀሀ ሀሀ ሀሀ
4̀ऀሀ#᠀ЀԀ!9!ഀ&*܀!ఀఀ̀܀ഀ/#ᜀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀက᐀ᰀကᔀᔀጀ
6Ԁ3Ѐ&ఀ᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᴀ᐀ᰀ ሀሀ ሀሀ ༀᴀကᰀ᐀ᴀ ሀሀ ༀጀကᬀᔀᬀ ᄀᴀကༀᬀ ሀሀ ሀሀ ᄀༀကༀጀᰀ
Ā*$̀!ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀᔀ ሀሀ ሀሀ ᘀᴀကༀᘀᄀ ሀሀ ᘀကᘀᄀᰀ ᰀᬀကᔀጀᔀ ሀሀ ሀሀ ᄀༀကጀༀ᐀
#Ԁഀ!ἀഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᬀ᐀ ሀሀ ሀሀ ᐀ༀက᐀ᬀᄀ ሀሀ ᐀ကᄀᰀᴀ ᰀ᐀ကᄀᰀᴀ ሀሀ ሀሀ ༀༀကༀᰀᄀ
#᠀ЀԀ!.̀᠀᠀&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᰀᴀ᐀ ሀሀ ሀሀ ᄀᄀ᐀ကᰀᴀᘀ ༀကༀᬀጀ ጀༀကᴀᰀᬀ ጀᔀ᐀ကᴀᰀᔀ ሀሀ ሀሀ ᰀᄀᘀကᄀᔀ
#᠀ЀԀ!ᨀഀ̀܀ഀ.̀($ ༀကᰀᄀ ሀሀ ሀሀ ሀሀ ᴀᔀᄀကᘀᔀ ᴀ᐀ༀကᰀ᐀ᴀ ᔀༀᴀကᰀᄀᴀ ᐀ༀကጀༀᄀ ᴀကጀᔀᴀကጀጀ ሀሀ
#᠀ЀԀ!ሀ6Ԁ0ऀ ܀ഀఀ̀Ԁ&%ࠀ'#ᜀ ᬀ ᴀᔀကᔀᬀጀကጀᔀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᄀᄀᘀကᬀᄀ ሀሀ ሀሀ
1܀Ѐ+᠀̀ഀᜀЀऀԀᤀἀ ᐀ᄀ ሀሀ ሀሀ ጀᔀကᔀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
1܀Ѐ+᠀̀ഀᨀഀ̀Ȁ̀Ԁऀ ᔀကༀᘀᬀ ሀሀ ሀሀ ᴀကጀጀᬀကᔀᔀ ᰀᴀᬀကᘀᘀ᐀ ᴀ᐀᐀ကᄀᔀ᐀ ጀကᬀက᐀᐀ᰀ ᔀᄀကጀᰀᬀ ༀက᐀ᬀᰀ ᴀጀ᐀ကጀᴀᴀ
1܀&Ԁ0̀᠀᠀Ԁ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ကᄀ᐀ ሀሀ ሀሀ ᴀကༀ᐀ᄀကᔀᰀ ᔀ᐀ༀကጀᰀᴀ ᘀ᐀ကጀༀༀ ᘀᰀကༀᄀ᐀ ሀሀ ሀሀ ᴀጀ᐀ကᬀༀᄀ
1܀&Ԁ0̀᠀᠀Ԁ/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ᔀကጀᴀᘀ ሀሀ ሀሀ ሀሀ ጀᬀጀကጀᰀༀ ᰀᰀᔀက᐀ᬀᄀ ᐀ᘀကᴀᰀ ጀᬀༀကᘀᰀ᐀ ᰀᴀကᴀጀᘀ ᴀᴀᬀကᔀༀᄀ
%$Ԁ!̀ऀഀ $!ఀԀ!%Ѐ$܀܀᠀ ጀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀကᔀᴀᄀ ሀሀ ሀሀ ሀሀ
8822 California State Auditor Report 2003-107 California State Auditor Report 2003-107 8833
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ᔀကᴀጀጀ ጀༀကᴀᘀᘀ ሀሀ ሀሀ ကᔀᘀᰀ ༀကᄀᬀጀ ጀᘀကᄀᴀᔀ ሀሀ ᄀကᬀᬀᰀ ᰀကᄀጀᬀ ᄀက᐀ᘀᰀ ᬀကༀᬀ ᴀᴀᬀကᬀᴀᰀ
ༀက᐀ᬀᬀ ጀᴀကᄀጀᰀ ሀሀ ሀሀ ༀကጀᴀༀ ᄀကᴀᔀᬀ ሀሀ ሀሀ ᰀကᴀᄀᴀ ᴀကᔀᄀᘀ ᄀကጀᄀᰀ ᰀ᐀ကᘀᴀᰀ ᴀጀጀကᘀᘀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᬀጀጀ ᴀကᬀጀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᰀ᐀
ༀༀကᔀᔀ ᴀᬀᰀကᄀᔀ ሀሀ ጀᬀᰀကጀᬀጀ ᐀ༀကᬀᬀ᐀ ᘀᴀကᴀᔀ ጀᴀᰀကᔀᘀ ሀሀ ጀကᴀᰀጀ ༀጀကᘀༀ ᐀ကᔀᬀᴀ ᰀᬀᘀကᘀ ᰀကᰀᄀༀက᐀ጀᘀ
ሀሀ ሀሀ ሀሀ ጀᔀက᐀ᄀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀က᐀ᘀᬀ ሀሀ ጀᬀ᐀ကጀᔀᘀ ጀ᐀ጀက᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကጀᘀᄀ ጀ᐀က᐀ᬀ
ጀጀကༀᘀ ጀༀᔀကᄀᄀᬀ ሀሀ ᄀကᔀᬀ᐀ ᔀᰀကᰀᘀᘀ ᬀကᰀᔀጀ ༀᰀကᰀጀ ሀሀ ᄀༀကᴀᴀᬀ ᄀᬀကᬀᄀᘀ ᄀᄀကᔀᬀᴀ ᴀ᐀ᄀကᬀᄀ᐀ ᴀကᴀᄀᰀကᄀ᐀ༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀကᬀᬀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကጀᬀᔀ
ᰀကༀጀ᐀ ᰀᬀᔀက᐀ᴀᴀ ሀሀ ᴀ᐀ᔀကᴀᄀᄀ ᴀᬀᄀကጀᴀ ጀ᐀ጀကᴀᘀ ሀሀ ሀሀ ᐀ᄀကᘀ᐀ ጀጀᰀကᬀᰀༀ ጀጀက᐀ᄀᔀ ጀကᄀᴀကᬀༀ ༀကጀༀကᬀᘀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀကᰀᬀ ᰀ᐀ကᔀᘀᘀ
ጀༀကᔀༀ ᴀጀᰀကᬀ ሀሀ ᐀ᔀᰀ ጀᬀᴀကᰀ᐀᐀ ᘀᘀကጀᔀᬀ ༀᔀကᰀᴀ ሀሀ ကᔀᴀᴀ ༀကༀጀ ᔀᄀကᬀጀᬀ ᄀᰀ᐀ကᴀᴀጀ ᴀက᐀ᰀ᐀ကༀᰀᘀ
ᔀကᴀጀጀ ᔀᬀကᬀ᐀ ሀሀ ᴀጀကᬀᬀᬀ ᰀᴀကༀᄀ ᴀက᐀ᴀ ༀ᐀ကༀ᐀ᔀ ሀሀ ᴀᬀကᴀጀᴀ ጀᔀကጀᄀᄀ ᴀᰀကᴀༀ ጀᰀᘀကᬀጀ᐀ ᘀᰀᘀကጀᄀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀ᐀᐀ကᴀጀᘀ ᄀᴀᄀကጀ
ༀက᐀ᬀᬀ ༀᰀကᴀᄀ ሀሀ ᴀᄀကᔀ᐀᐀ ᴀጀကᴀᔀ ጀༀကᰀༀ ᰀကᄀᔀጀ ሀሀ ጀጀကᄀᄀ ጀᴀကᬀᴀༀ ጀ᐀က᐀ༀᄀ ጀᰀᰀက᐀ᰀᰀ ᔀᰀ᐀ကᴀ
ᴀᄀကᔀᔀ᐀ ᔀᄀကᄀᴀ ሀሀ ሀሀ ᄀᴀကༀᔀᴀ ᰀ᐀ကጀᬀᴀ ሀሀ ሀሀ ᴀᘀကጀᘀༀ ᰀᄀကᴀᔀ ᰀ᐀ကᬀᴀᴀ ᄀᄀᰀကᔀ᐀ᔀ ጀကༀ᐀ᰀကᰀጀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᰀᄀᰀ
ᔀကᴀጀጀ ᴀကༀᔀ ሀሀ ᰀ᐀ကᬀༀᴀ ᰀᄀကጀᴀᰀ ᰀጀကᄀᄀጀ ༀᰀကༀᬀᔀ ሀሀ ᴀᰀကༀᴀ ጀ᐀ကᘀ᐀ᔀ ᴀᘀကᴀᄀጀ ጀᴀᄀကጀᴀ ጀကᴀᴀༀကጀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀကᔀᘀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀ᐀ကༀᔀᴀ ᰀᘀကᴀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀကጀᬀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀༀကᴀጀ ᴀༀᄀကᔀጀᰀ ሀሀ ሀሀ ጀᄀༀကᴀᔀᬀ ጀ᐀ᔀကᄀ᐀ᰀ ጀ᐀ᔀကᘀᴀᰀ ကᴀ᐀ጀကጀ᐀ጀ ᴀᰀကᄀጀᔀကጀᄀ
ᰀကጀᬀᰀကጀᔀ ᴀကጀᔀᬀကጀᴀ᐀ ሀሀ ᰀᔀᄀကᬀᴀᔀ ጀကᬀᄀᔀကጀᰀ᐀ ᐀ᰀᴀကༀᔀ ጀကༀᄀༀကᴀᰀጀ ᔀᘀᬀကᘀᴀጀ ᔀᬀᬀကༀᰀༀ ༀ᐀ᰀကᘀༀ ᴀᰀጀကᘀᬀ ᘀကᔀ᐀ᰀကᄀᘀᰀ ༀጀကༀᰀᬀကᄀᄀ
ᴀကᬀᄀᔀကᬀ᐀ᰀ ༀᴀᘀကᴀᘀᰀ ᘀကᘀᄀ᐀ကᄀᴀᘀ ᰀကጀༀကᬀᘀᔀ ጀကᰀᴀༀကᔀᴀᄀ ጀကᴀᴀ᐀ကᰀጀᄀ ᴀကᰀᘀጀကጀᰀ ጀကᔀᴀᬀကᘀᰀᔀ ᔀᴀᰀက᐀ᘀᔀ ᔀကᰀༀᴀ ᔀༀༀကᘀ᐀ᰀ ᘀကᬀကᄀᄀᘀ ༀᄀကᰀᴀᬀကᰀ
ጀᔀကጀጀ ᰀༀᴀက᐀ᰀᘀ ጀᘀကᔀᔀ᐀ ᴀᔀᴀက᐀ༀ ᴀ᐀ᴀကᴀᘀᴀ ᴀༀᄀကᔀጀᰀ ༀᄀༀက᐀ᄀ᐀ ሀሀ ጀᔀᴀကጀᴀᬀ ጀᄀကᘀᴀᔀ ጀᴀጀကᬀᘀ ጀကᔀ᐀ကᬀ ᘀကᬀༀᴀကᘀᔀᰀ
ༀጀကༀᰀ ༀᴀᄀကༀጀ ሀሀ ᄀᴀᴀက᐀ༀᄀ ᴀᘀᴀကༀༀᬀ ᴀༀᘀကᰀ᐀ᔀ ᄀᔀᔀကᴀༀ᐀ ᰀጀᔀကᴀᄀ ጀ᐀ᄀကᰀᔀᘀ ጀᄀကᔀᘀᴀ ጀༀကጀᄀ᐀ ጀကༀᬀကᴀᰀༀ ጀጀကᄀᘀༀကᰀᄀᄀ
ጀကᰀ᐀ᴀကᰀᰀᄀ ᰀကᬀᘀကጀᴀᰀ ᴀကᔀᘀᬀကᄀᬀᘀ ᰀကᴀ᐀က᐀ጀᰀ ᴀကᬀᔀᴀကᄀᰀᄀ ጀကᘀᘀᰀကᰀᬀᄀ ᰀကጀጀༀကᘀᴀᰀ ሀሀ ጀကᴀ᐀ᘀကᰀᔀༀ ጀကᴀᬀጀကᰀᔀ ᐀ༀᄀကᴀᘀᬀ ᔀကᬀᔀကጀᔀᰀ ༀᔀကᴀጀᬀကༀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᔀက᐀ጀᘀ ᔀᔀက᐀ጀᘀ
ሀሀ ሀሀ ጀᴀကༀᘀက᐀ᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᰀᬀကᰀᔀ ጀᄀကᴀᔀጀကᴀᴀᰀ
ᰀᴀ᐀ကᘀᔀᰀ ༀᴀጀကᘀᬀᬀ ሀሀ ጀᘀᔀကᔀ᐀ ᴀༀༀကᘀᄀᴀ ᴀᴀༀက᐀᐀ᰀ ሀሀ ሀሀ ጀᔀᴀကༀᄀༀ ጀᄀကጀᬀ ᰀကༀༀᘀ ᘀᰀጀကᘀᬀᰀ ጀᬀကᔀᴀᴀကᘀᰀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀကༀᰀༀ ᰀᴀကༀᰀༀ
ጀᰀᄀကᔀᬀᰀ ᄀᘀᴀကᴀༀᔀ ሀሀ ᴀᬀ᐀ကᴀᰀༀ ᴀᰀᰀကᔀᬀ᐀ ᴀᬀༀကༀᴀጀ ሀሀ ሀሀ ጀༀᔀကༀ᐀ᰀ ጀᰀᰀကༀᰀጀ ጀጀᰀက᐀ᬀ ༀᔀᄀက᐀ᴀༀ ᘀကᄀᔀᴀကᄀᘀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀጀက᐀ᄀ ጀᘀᔀကᘀᄀጀ
ጀᄀᴀကᴀᘀ ᐀ᴀကᬀༀ ሀሀ ጀᰀༀက᐀ᰀᰀ ᰀᬀᄀကᄀᄀᰀ ᴀᰀကᴀጀᴀ ༀᴀက᐀ᔀᴀ ሀሀ ᴀᬀጀကༀᴀᰀ ጀᔀᬀကᘀༀᰀ ጀᄀ᐀ကᔀᘀༀ ጀကᄀጀጀကᄀༀᘀ ᘀကᄀༀကᘀᔀᴀ
ᘀᘀᰀကༀᄀ ጀᄀᰀကᄀ᐀ ༀကༀᴀጀကᄀᬀ ጀကጀᬀကᬀᴀᰀ ጀ᐀ကጀᘀ ᰀᄀကᘀ᐀᐀ ጀကᴀᔀᰀကᬀᰀᰀ ሀሀ ᰀጀༀကᬀᰀᘀ ᰀᰀကጀᄀༀ ᄀᬀᴀကༀᔀᰀ ᄀကᔀༀᄀကጀጀᴀ ᴀᬀကᄀᘀကᔀༀᘀ
ᘀᔀጀကᬀᘀᴀ ጀကጀᔀᔀကᴀᘀᔀ ሀሀ ᔀᄀᴀကጀᰀᄀ ᬀᘀကᄀ᐀ ༀᄀ᐀က᐀ༀᰀ ጀကጀᰀᄀကᴀ᐀ༀ ሀሀ ᄀጀༀက᐀ᘀጀ ᰀༀᴀကᄀᔀᄀ ᰀ᐀᐀ကᄀᰀᄀ ᴀကᔀༀကᄀጀጀ ᴀᬀကᄀᰀᰀကᔀᔀᄀ
ༀက᐀᐀ᔀကༀ᐀ༀ ᰀကᴀᴀᬀကༀᬀ ሀሀ ᰀကᄀᬀကጀጀᔀ ᴀကᰀᬀༀကᔀᰀᘀ ᴀကᬀᄀᬀကᰀᔀ ᴀကጀᄀༀကᘀᔀᘀ ሀሀ ጀကᄀᬀༀကᄀᬀᰀ ጀကᰀᬀᰀကༀᔀᘀ ᐀ༀᄀကᘀ᐀ᴀ ጀᬀက᐀ᬀ᐀ကༀᴀༀ ጀጀᘀကᴀༀᬀကᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᄀကᴀጀᄀ ᰀༀ᐀က᐀ᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀကᰀᴀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀကༀᘀༀကጀᔀ
ጀᴀᬀကༀᰀᄀ ༀ᐀ကᄀༀᘀ ሀሀ ᴀᔀကᔀᘀጀ ᰀጀᘀကༀᔀᴀ ᴀᘀကᄀᄀᘀ ጀ᐀ကᔀᬀༀ ሀሀ ᴀጀᔀကᬀᬀༀ ጀᘀᰀကᘀ ᴀᬀᬀကᰀᰀᬀ ጀကᰀ᐀ကጀጀ ᘀက᐀᐀ကༀᔀ
ᔀᴀကጀᴀᬀ ᴀ᐀ༀကᄀᄀᘀ ጀကᘀᘀᰀကᬀᔀᄀ ጀကᴀᔀကᴀༀᘀ ᔀᘀကༀༀᘀ ᬀጀကጀༀༀ ጀကᴀᄀ᐀က᐀ᰀᴀ ሀሀ ᴀ᐀ᘀကᴀ᐀ᄀ ᰀᔀကᘀᬀ᐀ ᰀᄀᴀကጀༀᄀ ᰀက᐀ጀༀကᴀᔀᘀ ᴀᴀကᴀᔀጀကᘀᰀᴀ
ༀ᐀က᐀ᄀༀ ጀကᘀᘀༀကᔀᰀጀ ᘀᔀᴀကᄀጀ᐀ ᘀᔀᴀက᐀ༀ ጀကጀᄀᄀကᰀᬀༀ ጀကᬀᬀᰀကጀༀᰀ ᴀကᴀᴀᘀကᄀᔀᬀ ሀሀ ᘀᄀကༀᘀ ༀᴀကᬀᘀ ᐀ጀကᔀᴀᰀ ᄀကᄀᰀༀက᐀᐀ᄀ ᄀጀကᘀᄀကᬀༀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀကᔀᬀᄀ ጀᄀᄀကᬀ
ጀጀကༀᰀ ༀᰀༀက᐀ᴀᄀ ሀሀ ᴀ᐀ᴀက᐀ᬀᬀ ᴀ᐀ᰀကᴀᰀᔀ ᴀᄀကༀጀᬀ ༀጀᔀကጀༀᴀ ሀሀ ᴀᬀᬀကᄀᰀༀ ጀ᐀က᐀ༀ ᴀጀༀကᬀᬀᔀ ጀကᄀᄀᬀကᴀᄀᘀ ጀᬀကༀᰀᰀကᬀᬀᔀ
ᴀ᐀ကᰀᰀༀ ᴀᴀကᬀᔀ ጀༀᘀကᴀጀጀ ᐀ᘀကᄀ᐀ᰀ ጀᴀༀကᄀᄀᰀ ጀᬀ᐀ကᬀༀ ሀሀ ሀሀ ᔀᰀကᘀᔀ ᔀᬀကᬀጀ ᴀက᐀ᴀᰀ ᐀ጀကༀᘀༀ ᰀကༀᰀᰀကᔀᘀ
ༀᘀကᴀᔀጀ ༀༀᬀကᄀᴀ ༀᘀᬀကᴀ᐀ᬀ ᐀ༀကༀጀᰀ ᄀᴀጀကᴀᴀ ᰀༀကᔀᄀᴀ ሀሀ ሀሀ ᴀᄀༀကᔀༀᄀ ᴀᰀᰀက᐀ጀᴀ ጀᘀༀကༀᄀᰀ ጀကᄀጀကᬀᔀ ጀᰀကᔀༀᰀကᔀᔀᰀ
ᔀༀጀကᔀᄀᄀ ᴀကᔀᘀᬀ ሀሀ ᴀᄀကᄀᘀ ᰀጀᔀက᐀ ᴀ᐀ᬀကᬀᬀ ༀᰀ᐀ကᔀᴀᴀ ሀሀ ᴀጀༀကᴀༀᴀ ጀᘀᴀကᄀ᐀ᬀ ᴀጀᘀကᄀᴀᘀ ᴀကጀᬀᄀကᄀᰀᰀ ጀကᘀᬀᴀကᬀༀᄀ
ጀကᰀጀ᐀က᐀ᄀ ጀကༀᴀᘀက᐀᐀ᬀ ጀကᰀጀᔀကᘀᄀༀ ጀကᴀᄀᴀက᐀ጀ ጀကᬀጀᰀကᔀᬀ᐀ ᐀ᬀကᔀᰀༀ ሀሀ ጀ᐀ကᘀᬀᬀ ጀༀကᔀᰀ᐀ ༀᔀጀကᔀጀᬀ ༀᴀကᘀᘀ᐀ ༀကᘀᘀᄀက᐀ᘀᔀ ᄀကᬀᄀ᐀ကጀᄀᰀ
ሀሀ ሀሀ ᘀᄀကᴀᬀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀༀကᄀᰀༀ ጀကᬀༀጀက᐀᐀ᔀ ጀကᰀ᐀ကༀᰀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀ကᬀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᴀༀᄀကᘀᴀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကᴀᄀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကᰀጀᄀကᬀ
ᄀᘀༀကༀᰀጀ ᐀ᄀᬀကᴀᔀ᐀ ሀሀ ᰀༀက᐀ᔀༀ ᄀᔀጀက᐀ᰀༀ ᄀጀༀကጀᄀᄀ ᐀ᄀᬀကጀᔀᄀ ሀሀ ᰀጀༀကᄀᘀᄀ ᴀᔀကᰀጀᴀ ᴀጀༀကᔀᬀༀ ጀကༀ᐀ကᔀ᐀᐀ ጀᄀက᐀ᘀᔀကᔀᰀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀကༀᘀ᐀ ᄀᴀက᐀ༀ
ጀက᐀ༀကᄀᔀ ᴀကᬀᄀကᴀᔀ ሀሀ ጀကᴀጀᄀကጀᘀᬀ ጀကᄀༀကᘀ᐀ᬀ ጀကᴀༀༀကᘀጀༀ ᴀကᰀᴀᬀကᄀጀᔀ ༀᰀကᘀ᐀ ᘀༀက᐀ᄀᄀ ᘀᴀ᐀ကጀጀᴀ ᐀ᴀကᴀ᐀ጀ ကጀᰀကᬀᘀᔀ ጀကᰀༀᔀကᘀᰀጀ
ጀကᬀᄀༀကᄀ᐀ᘀ ጀကༀᔀᴀကༀᄀᴀ ጀကᰀ᐀ᔀကᄀᰀᄀ ጀကᴀᄀကᬀᘀ ጀကᴀᴀᄀကᴀ᐀ᄀ ጀကᬀ᐀ᬀကᄀᄀᄀ ሀሀ ༀᬀကᬀᬀᬀ ᔀᄀᴀကᘀᔀ ᐀ᰀကᔀᘀᰀ ᔀ᐀ᔀက᐀ᰀ ᄀကᘀ᐀က᐀᐀ᘀ ᰀᬀကༀᔀༀကᔀᴀༀ
ᄀᔀᴀက᐀ༀᘀ ᴀကᴀ᐀ᴀကᴀᬀᄀ ᴀကᄀᔀༀက᐀ༀጀ ᴀကༀጀ᐀ကᔀ ጀကༀༀကᰀ᐀ ጀကᄀᄀᬀကᄀᘀ ᴀကᘀᰀጀကᰀ᐀ᴀ ሀሀ ᐀ᘀᄀကᰀᴀᘀ ᐀ᄀᬀကᴀጀ ጀကጀጀᔀကᘀ᐀ጀ ကᔀༀᴀကᬀ᐀ᰀ ᄀᄀကᘀᘀᔀက᐀ᔀᔀ
ᘀကᘀጀᰀကᔀ᐀ༀ ᄀကᬀᄀༀကᴀጀ ሀሀ ᴀကᘀᴀကᔀᴀༀ ᴀကᔀᄀᘀက᐀ᄀ ᴀကༀᬀༀကጀᄀጀ ᐀ᔀကᴀༀ ጀကጀᬀᬀကᬀᬀᬀ ጀကᔀᰀᬀကༀᴀༀ ጀကༀᔀ᐀ကༀጀᴀ ᴀကᬀᄀᴀကጀᬀᰀ ጀ᐀ကᔀ᐀᐀ကᴀᴀᬀ ጀᄀᄀကᰀᄀ᐀ကጀༀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀᔀကጀᴀᄀ ᄀᴀᔀကጀጀᘀ
ᴀᬀᴀကༀༀᄀ ᴀༀᴀကᘀᴀጀ ሀሀ ᴀက᐀ᴀ ጀᴀᬀကᄀᔀᬀ ጀᬀ᐀ကᔀᔀᰀ ጀᬀᘀကጀༀ ሀሀ ᘀጀကᄀᄀᰀ ᐀ကᬀᄀᴀ ᘀᰀကᬀ ༀᴀᬀကᴀᘀᘀ ༀကᰀᔀᘀကᴀᄀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᴀᔀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᄀကᔀጀጀကᄀᬀጀ
ጀကᬀᔀᬀကᘀᄀᴀ ጀကᬀᄀကጀᴀ ༀᄀကᔀ᐀ᘀ ጀကᴀༀᄀကጀᰀᰀ ᔀᘀᰀကᰀᔀᄀ ᔀጀᬀကጀᔀༀ ጀကᴀᬀᔀက᐀ᬀ᐀ ሀሀ ᄀ᐀ᬀကጀᴀ ᄀༀༀကᰀༀ ᄀᴀጀကᄀᬀ ᄀကᬀᔀᴀကᬀᘀᬀ ᰀༀကᬀᔀᔀကᴀༀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀ကᬀᄀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᔀᰀကᰀᴀༀ
ጀကጀᄀᘀကᴀᔀጀ ᘀ᐀ကᴀጀༀ ሀሀ ጀ᐀ကጀ᐀ ᄀᔀᘀကᴀༀᰀ ᄀጀ᐀ကᰀᔀᰀ ᴀᘀကᄀᘀᔀ ሀሀ ᰀጀᘀကༀ᐀ᰀ ᴀ᐀ကᘀ᐀ᰀ ᰀᰀᴀကᴀᰀ ᴀကༀༀᰀကᬀᬀᬀ ᴀጀကᴀጀᬀကጀᴀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀༀကᬀᬀ ᴀༀက᐀ጀༀ ሀሀ ሀሀ ጀᄀကᴀᄀᘀ ጀᰀကᰀጀᄀ ᔀጀကᘀᴀᘀ ጀကጀጀ᐀ကᔀጀᔀ ᐀ကༀᔀကᄀᘀᴀ
ሀሀ ሀሀ ጀᴀᬀကᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀᰀကᘀጀጀ ᰀᄀᄀကༀጀ
ᔀကᴀጀጀ ᰀᔀကᰀጀༀ ሀሀ ᄀကᔀ᐀ༀ ጀᄀက᐀ᘀጀ ጀᰀကᰀༀༀ ᰀༀကༀጀᔀ ሀሀ ጀᬀကᰀༀᄀ ᘀကᔀᘀᄀ ጀᬀကᔀᰀᄀ ጀᔀᄀကጀᄀ᐀ ༀᰀᘀကᘀༀጀ
ጀጀကᘀᬀጀ ᴀጀကᘀጀᰀ ሀሀ ጀကᴀᰀᔀ ᐀ကᘀᴀᘀ ᘀကᔀༀᬀ ሀሀ ሀሀ ကጀ ༀကጀᘀ က᐀᐀ጀ ᐀ကᴀᰀᄀ ᴀᴀကᘀጀᔀ
ᔀᬀကᬀᄀༀ ᴀᔀᘀကᄀᬀᘀ ሀሀ ጀᰀᰀကᔀᴀᰀ ጀᰀᄀကᰀጀ ጀጀᘀက᐀ᄀᴀ ᰀကༀᄀ ሀሀ ᘀᔀကᔀᴀᘀ ᔀༀကᬀ᐀ᴀ ᴀ᐀ကᬀጀᘀ ᄀᬀကᬀ ᰀက᐀ᰀက᐀ᔀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᴀကᔀᴀ
ጀᬀကᴀᬀጀ ༀༀကᘀጀ ሀሀ ᴀᔀကᘀᘀ᐀ ᴀᴀက᐀᐀ጀ ᴀጀကᬀༀ᐀ ሀሀ ሀሀ ጀༀကᄀᔀ ጀᰀကᴀ᐀ༀ ጀᔀကᘀᴀᬀ ጀᘀᔀကༀᔀ ᔀᘀᔀကᘀༀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀကᔀጀ
ᘀကᔀᴀༀ ᄀༀጀကᬀᰀጀ ሀሀ ጀጀᔀကᄀጀጀ ᴀᄀ᐀ကᄀጀༀ ᴀᴀကༀᔀ᐀ ᴀᴀᬀကᰀጀᴀ ሀሀ ጀᔀጀက᐀ᘀᰀ ጀᄀༀက᐀ᄀᴀ ጀᘀကᄀᴀ᐀ ᔀᘀကᴀᬀ ༀကᔀ᐀ᔀက᐀ᄀᴀ
ᴀᬀက᐀ༀᰀ ᰀᴀᔀက᐀ᔀᄀ ሀሀ ᔀᄀကᘀ᐀ᘀ ጀ᐀ᬀကᬀ᐀ༀ ጀᘀကᰀᔀ ᴀᰀᘀကᰀᬀ᐀ ሀሀ ጀᴀ᐀ကᄀᄀᴀ ጀᬀ᐀ကᘀጀᘀ ጀᴀ᐀ကᬀᔀᘀ ᰀᘀ᐀ကᬀༀᴀ ᄀကᰀ᐀ကᬀ᐀
ጀᴀကጀᔀᰀ ᘀༀကᄀᬀᄀ ሀሀ ᰀᄀကᘀༀༀ ᰀᄀကༀᰀ ᴀ᐀ကᴀᴀᰀ ሀሀ ሀሀ ᴀጀက᐀᐀ᘀ ጀᘀကᔀᄀ ጀᘀကᄀᰀᴀ ጀᄀༀကༀᬀༀ ጀကጀᔀᴀကༀᔀ
ሀሀ ሀሀ ሀሀ ጀᴀᬀကᄀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᴀကᘀᘀ ሀሀ ጀကᬀጀᔀကᄀༀጀ ጀကᔀᰀༀက᐀᐀ᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀᄀကᰀᴀᬀ
ጀጀကጀᔀༀ ጀᘀကᘀᴀᬀ ሀሀ ༀᴀကᰀᔀ ᐀ᬀကᘀጀᴀ ᘀጀကༀༀༀ ጀ᐀ကጀᴀ ሀሀ ጀကᔀᴀᔀ ༀᴀကᄀᰀጀ ᄀᬀကᴀ᐀ ᴀᬀᄀကᔀᬀ ᴀကጀᰀༀကᬀᔀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀကᘀᰀ ᬀကༀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀက᐀ᰀကᔀᔀጀ
ᔀကᴀጀጀ ᴀ᐀ကᘀᰀጀ ሀሀ ᘀကᄀᰀ ጀᄀကᘀᰀጀ ጀᰀကᬀᴀᬀ ሀሀ ሀሀ ᐀က᐀᐀ᬀ ᘀကᄀᔀ᐀ ጀᬀကጀ᐀ ᬀက᐀ᴀ ᰀༀᄀကᄀᬀጀ
ᄀကᘀᬀༀ ᴀጀကጀᰀ ሀሀ ሀሀ ጀጀကᬀᴀༀ ᐀ကᄀᴀ ሀሀ ሀሀ ᔀကᰀጀጀ ကᴀጀᔀ ሀሀ ᄀᬀကጀᰀᘀ ᴀᔀကᘀᔀᰀ
ᄀကᘀጀ ᰀᬀကᴀᘀༀ ሀሀ ጀᄀကༀᰀ ጀༀကༀᰀᴀ ጀᴀကᘀༀᰀ ᄀጀᬀ ሀሀ ᐀ကᘀༀᘀ ᘀကᰀༀᬀ ጀጀကጀᴀ ᘀᔀကᬀᘀᄀ ᰀ᐀ༀကᰀጀᄀ
ᔀကᴀጀጀ ጀᘀጀကᰀᔀጀ ሀሀ ᄀᔀကᘀༀᘀ ᐀ကጀጀᔀ ༀᘀကᰀጀ᐀ ሀሀ ሀሀ ᄀᄀကᄀ᐀ᰀ ᰀᔀကᔀጀ ᄀༀကༀᔀᔀ ᴀᴀᴀကᄀᰀᘀ ጀက᐀ᬀᄀကᬀᘀᘀ
ᴀᘀကᰀᰀᔀ ᔀᔀကༀጀᰀ ሀሀ ᰀᄀᘀက᐀᐀᐀ ᴀጀကᄀ᐀ᰀ ᴀᬀᬀကጀᴀ ᰀᄀကᬀጀ᐀ ሀሀ ᐀᐀ကᰀᴀᬀ ጀᴀᴀကༀᄀᴀ ጀᰀᄀကᰀጀ᐀ ጀကᘀᬀᔀကᔀᰀᬀ ကༀ᐀ကᰀༀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀကᬀ᐀᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᄀကጀᔀကᰀᰀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀༀကᄀጀᴀ ༀᰀကጀᔀᴀ
ༀᰀကᄀᘀᴀ ༀᰀᰀကༀᔀᰀ ሀሀ ᰀᰀ᐀ကᬀᘀ ᰀᴀ᐀ကᰀༀᬀ ᰀጀᬀကᘀ᐀ᔀ ሀሀ ሀሀ ᴀጀᰀက᐀ᬀᄀ ጀ᐀᐀ကᘀᄀᬀ ᴀᰀ᐀ကᄀᘀᬀ ጀကᴀᄀᬀကᘀᄀ᐀ ᔀကጀᘀကᴀᔀༀ
ጀᘀༀက᐀᐀ᬀ ᄀ᐀᐀က ሀሀ ᴀጀᴀကᰀᄀ᐀ ᴀᘀጀက᐀ᰀᬀ ᴀༀༀကᬀ᐀ᬀ ༀༀᬀကᰀᰀᬀ ሀሀ ጀ᐀ༀကᘀᔀ ጀကᬀᴀᘀ ᴀᬀጀကᬀༀ ᐀ᔀᘀကᴀᘀ ᘀကᘀᘀကᴀᬀᬀ
ᄀ᐀ကᰀ᐀ጀ ሀሀ ሀሀ ᴀጀༀကༀᰀ᐀ ᰀጀᘀကᬀᔀጀ ᴀ᐀ᔀကᘀᔀᔀ ᄀᴀ᐀ကᴀጀᰀ ሀሀ ጀᄀᔀကᘀᬀᔀ ጀᘀကጀᬀᔀ ጀᬀᬀကᘀጀ ᴀကጀᄀᄀကᔀᰀ᐀ ကᴀᔀᄀကᬀᔀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀကᔀᴀᄀ
8822 California State Auditor Report 2003-107 California State Auditor Report 2003-107 8833
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
9$܀Ԁሀ9!Ѐ+ԀԀᨀഀ̀Ȁ̀Ԁऀ ᄀကᴀᘀጀ ሀሀ ጀༀᘀကᄀᄀᔀ ጀကጀᄀጀက᐀ᘀ ᄀጀᴀက᐀ᬀᴀ ᰀᘀကጀᰀ᐀ ༀᔀጀကᬀᴀ ᘀᔀက᐀ᘀ ᰀᔀကᰀᄀༀ ጀကᬀ᐀ကᔀጀༀ
:Ԁ&ఀԀ!ഀ#᠀ЀԀ!ᨀഀ̀Ȁ̀Ԁऀ ጀကᰀ᐀ᘀ ሀሀ ᄀༀကᘀᘀ ᐀ᬀᘀကᄀᴀᄀ ᰀᰀကᘀᴀ ᴀᔀᔀကᔀ ᰀᬀကጀᬀᴀ ጀကᘀᬀᬀ ጀᰀᄀကᬀᬀᄀ ᰀᰀက᐀ༀ
ᴀԀༀ᠀ЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᴀᬀ ሀሀ ᴀᰀᘀကༀༀᘀ ሀሀ ሀሀ ᴀᘀကጀ᐀ༀ ᴀ᐀ကᄀༀ ሀሀ ሀሀ ሀሀ
#᠀ᤀ&ഀऀ%̀Ԁ!! ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀကༀᬀᬀ ሀሀ
#᠀ᤀ& $!ఀԀ!%Ѐ$܀܀᠀ ጀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᘀᬀᴀ ሀሀ ሀሀ ሀሀ
#᠀ᤀ&ᨀഀ̀Ȁ̀Ԁऀ ᴀက᐀ᔀᄀ ሀሀ ᄀༀကᔀጀᄀ ᔀᰀᴀကᬀᬀ ᰀᔀကᴀᴀᰀ ᔀጀༀကༀᰀ ᄀᬀကᘀᴀༀ ༀကᰀᘀᬀ ሀሀ ᔀༀᴀကༀጀༀ
#᠀ᤀ&ᨀഀ̀Ȁ̀Ԁऀሀ%ࠀ'#ᜀ ᬀ ጀကᔀᴀᴀကᴀᘀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀᰀကᰀᴀᰀ ሀሀ ሀሀ
'ऀ%ᄀᤀऀᄀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᐀ကᬀᘀༀ ጀကᄀᬀᘀကᄀᘀᄀ ᄀᔀကጀᘀᰀကༀᔀᴀ ሀሀ ሀሀ ᘀᘀ᐀ကༀጀ ጀကᴀ᐀ကༀༀᴀ ጀጀᘀကᬀༀᬀ ሀሀ ሀሀ
ᜀ᠀0܀!ऀᨀഀ̀Ȁ̀Ԁऀ ጀᔀကᴀᬀᬀ ሀሀ ጀༀጀကᔀༀᬀ ༀကᄀᬀᄀကᰀᘀ ᴀက᐀ༀᔀက᐀᐀ᄀ ᰀကᴀᴀကᬀᔀᬀ ᴀကᰀᔀጀကᘀༀᰀ ᰀᬀကᰀༀᰀ ༀကᬀᬀᬀ ᐀ᄀༀကᴀ᐀
)ഀഀ̀ഀ(ᨀഀ̀Ȁ̀Ԁऀ ᄀကᬀ᐀ ሀሀ ሀሀ ጀကᴀༀ᐀ကጀᘀᄀ ጀကᰀᰀ᐀ကༀጀᰀ ጀကᘀᴀ᐀က᐀ᬀᄀ ༀᔀᴀကᄀᰀጀ ሀሀ ጀጀ᐀ကጀ᐀ᄀ ༀ᐀ᰀက᐀ጀᔀ
)Ԁᤀ܀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᰀကᔀᔀᰀ ሀሀ ༀༀကᴀༀጀ ጀကጀᄀ᐀ကᬀᔀᴀ ᘀᔀᄀကጀ ጀကጀ᐀ᄀကᔀᬀ ༀᬀᘀကᰀᔀᔀ ሀሀ ᴀༀༀကᘀᬀᴀ ᘀጀᘀကᰀᘀᬀ
$܀̀ЀԀᴀᬀᬀᬀĀഀሀ'̀ഀԀ%Ѐ$܀܀᠀ ᴀༀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᄀက᐀ᴀᄀ ሀሀ ሀሀ ሀሀ
܀Ѐ$Ԁ᠀᠀,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ጀᴀက᐀ༀ ሀሀ ᐀ᬀጀက᐀᐀ᴀ ᰀကᘀༀကᴀᬀᬀ ᄀကᄀༀကᬀ ᄀကᔀጀကༀᄀ ጀကᔀᘀကᰀᴀᬀ ጀကༀༀ ᔀᴀༀကጀᴀᰀ ᴀက᐀ༀ᐀ကᘀᴀᔀ
܀!܀ഀሀ6܀!Ѐ܀ᨀഀ̀Ȁ̀Ԁऀ ᰀᘀကᴀᰀᄀ ጀᘀကᰀᴀကᘀ᐀ጀ ᄀᘀጀကᴀᘀༀ ጀጀကᬀᄀༀကᘀᰀᴀ ༀကᘀᬀༀကᬀༀᰀ ᰀကᘀᘀᘀကᴀᄀᔀ ༀကᴀᄀကༀጀᴀ ᰀကᔀጀᬀကᔀᴀ᐀ ጀကᄀᬀᄀကᄀᔀ᐀ ጀကᘀᴀကᄀᬀ
-Ԁ&Ԁ!ఀ ԀഀఀԀ!ᨀഀ̀Ȁ̀Ԁऀ ᄀ ሀሀ ሀሀ ᴀጀကᰀጀᴀ ᘀᰀ ᰀᔀကᄀᬀᰀ ᔀကᘀᔀጀ ሀሀ ሀሀ ᐀ᰀကᘀᄀጀ
-Ԁ&Ԁ!ఀ%ഀऀ&ᨀഀ̀Ȁ̀Ԁऀ ᴀᴀကጀᘀ᐀ ሀሀ ᰀᴀကᔀᄀᔀ ကᘀᬀༀကᰀᴀ ᰀကጀᔀကᰀᬀ ᄀကᄀༀᬀကᰀᴀጀ ᰀကᬀᴀᔀက᐀᐀ᄀ ጀᴀᴀကᄀᬀᘀ ᐀ᄀက᐀ᘀ᐀ ጀကᔀᔀᰀကᴀᘀༀ
.ԀᤀԀఀᨀഀ̀Ȁ̀Ԁऀ ጀᔀကᴀ᐀᐀ ሀሀ ༀ᐀᐀ကༀጀᘀ ᄀကᔀᔀᬀကᰀᰀ ᰀကᘀကᘀༀᔀ ᰀကᬀᔀကጀᬀᰀ ᴀကᰀᄀᔀကᬀᘀ ᰀᘀကᬀᄀᬀ ᰀༀ᐀ကᬀ᐀ጀ ጀကጀ᐀᐀ကᄀᴀᄀ
"ഀऀ̀܀ $!ఀԀ!%Ѐ$܀܀᠀ ᴀጀ ሀሀ ሀሀ ጀጀᰀကᄀ ሀሀ ༀጀကᘀᬀᘀ ᰀༀကༀᄀጀ ሀሀ ሀሀ ሀሀ
/!*ᨀഀ̀Ȁ̀Ԁऀ ጀ᐀ကᬀᘀ ሀሀ ᔀ᐀ᔀကᰀᘀᔀ ༀကᘀጀကᄀᴀᄀ ᰀကᄀ᐀ᄀကᘀᰀ ᴀက᐀ༀᔀကᬀༀᬀ ᴀကᬀကༀᘀༀ ሀሀ ᄀᄀᘀကᔀༀᬀ ጀကᔀጀᔀကᄀᴀᔀ
'+Ԁࠀ᠀&̀ഀ܀!Ԁᨀഀ̀Ȁ̀Ԁऀ ጀကᔀᘀༀ ሀሀ ጀᔀကᬀᬀᬀ ᄀက᐀ጀ᐀ကༀᴀᬀ ᴀကༀᄀᬀကᔀᰀᴀ ጀကᔀᰀጀကᰀᬀ ᴀကᰀᬀༀကᔀᘀᰀ ሀሀ ᴀᴀက᐀ጀᰀ ᴀကጀᬀༀကᔀᔀᄀ
'ഀ((ԀᜀЀB̀&̀ఀ̀܀ഀ4(ഀԀఀ#!܀(!ᤀ ጀᰀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကጀᔀᔀ ሀሀ ሀሀ ሀሀ
4Ԁഀ̀ȀԀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကᘀᰀ ሀሀ ᴀ᐀က᐀ᰀᬀ ጀကᘀᄀᴀကᬀᬀ ᄀᄀᴀကᄀ᐀ ᴀጀᬀကᄀጀ ༀᬀကᰀༀᴀ ሀሀ ሀሀ ጀᰀༀကᴀᴀᰀ
4܀!Ԁഀ܀,᠀᠀Ԁἀ ܀ᤀᤀഀ̀ఀἀ'Ԁ!ഀ̀ഀ( ԀഀఀԀ! ༀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᄀᴀᰀ ሀሀ ሀሀ ሀሀ
4܀!Ԁഀ܀,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᰀጀကጀᴀ ጀༀကᴀᴀကᄀጀ ጀᘀጀကༀᘀ ᘀက᐀ጀ᐀က᐀ᬀ ကᴀጀᴀကༀᬀ ༀကጀᄀༀကᘀᘀᔀ ᄀကᰀᴀᬀကᬀጀ᐀ ᰀကᴀ᐀ᔀက᐀ᄀᴀ ᄀᬀᴀက᐀ᴀᰀ ጀကᄀༀ᐀ကༀᬀᘀ
4!!̀Ԁఀ,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ጀᰀကᰀጀᰀ ሀሀ ጀᄀᔀက᐀ᰀༀ ᰀကᔀᄀᄀက᐀ ༀᔀᘀကᴀᘀᬀ ᄀᴀကᔀᘀጀ ጀကᔀ᐀ጀက᐀ᴀ ᄀᴀကᬀ᐀ᴀ ጀᔀကᬀᔀᘀ ᘀကᔀᘀᴀ
60̀Ԁ3)!̀ऀ(ԀᜀЀऀԀᤀἀ ᄀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
60̀Ԁ3ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᴀᴀༀ ሀሀ ᴀᄀᔀကᴀᬀᴀ ᄀᰀᔀကᔀᘀᄀ ᴀကᴀ᐀ᴀ ᄀᄀᘀက᐀ༀጀ ጀᔀᬀကᰀጀᰀ ᄀጀက ሀሀ ᴀᬀᔀကᘀᄀᰀ
#᠀ᤀ%*!̀ഀ(&ᨀഀ̀Ȁ̀Ԁऀ ᴀᬀကᬀ᐀ᘀ ሀሀ ᰀᬀကᘀᰀᘀ ༀကᄀༀᬀကༀᄀᄀ ᰀကᴀᰀጀကጀ᐀ᰀ ᄀကᔀༀᘀကༀᄀ᐀ ᴀကᔀᄀᰀက᐀ᰀጀ ᴀᰀᘀကᔀᬀ ᄀᔀကᰀጀᄀ ᴀကጀᔀ᐀ကༀᄀᬀ
#᠀܀,Ԁ!ऀԀᨀഀ̀Ȁ̀Ԁऀ ᰀကᰀᘀ ᐀ᬀကᔀᰀ᐀ ᴀᰀက᐀ᴀᰀ ᐀ᄀᬀကᘀᰀ ᔀᔀᴀကጀᄀᔀ ጀကጀက᐀᐀ጀ ᄀༀᄀကᄀᄀ ᔀᄀကጀༀᰀ ᘀကᔀᘀᔀ ᐀ᴀကᬀጀᔀ
#Ԁ!!̀&ࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကༀ᐀ ሀሀ ༀᴀကᄀጀᘀ ᴀကᄀ᐀ጀကᔀᴀᘀ ᴀကᬀༀᘀကᄀጀ ጀကᄀᘀᘀကᴀᰀ ᰀကༀᄀጀ ሀሀ ሀሀ ᄀጀᬀကᰀ᐀ጀ
#Ԁ!!̀&ᨀഀ̀܀ഀ.̀($ ༀကᔀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကጀᰀༀကᬀༀᘀ ᘀᬀᔀကᘀᴀᘀ ጀᄀᔀကༀᴀᴀ ᴀᴀ᐀ကᴀᬀᔀ ᐀ကༀༀᬀ
1̀0Ԁ!&̀ऀԀ ܀ഀఀἀĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀ᐀ကᰀᰀ ሀሀ
1̀0Ԁ!&̀ऀԀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᘀᘀကᬀᘀᬀကᬀᴀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀကༀༀᰀကᘀᰀጀ ሀሀ ሀሀ
1̀0Ԁ!&̀ऀԀᨀഀ̀Ȁ̀Ԁऀ ᄀᬀကᬀጀᄀ ጀ᐀ကᘀᴀကᰀጀ᐀ ጀက᐀ᬀᴀကᄀ᐀ᴀ ᐀ကᔀᄀကᄀᄀᘀ ကༀᰀጀကᰀᬀ ᔀကᰀᔀᔀက᐀ጀ᐀ ༀကᄀᔀက᐀᐀ᔀ ᄀကጀᘀᰀကᬀༀ ᄀကༀᬀᬀကᔀᄀᘀ ጀက᐀ᬀᬀကༀᰀᰀ
1܀ᤀ܀᠀ഀऀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကༀᰀ᐀ ሀሀ ሀሀ ጀကᴀᔀᴀ ᄀᘀᬀကጀᬀጀ ᰀༀᰀကᘀ᐀ᔀ ᴀጀጀကᘀༀༀ ሀሀ ሀሀ ᔀᄀက᐀ᴀ
%ഀ/Ѐ̀ഀఀ܀ᨀഀ̀Ȁ̀Ԁऀ ༀကༀᔀᰀ ሀሀ ༀᔀༀ ጀက᐀ༀༀကᰀᔀ ጀကᄀᴀᔀကᔀᬀᴀ ጀကᴀᔀᴀကᄀᄀ ᔀᔀༀက᐀ᘀᬀ ሀሀ ᐀ጀကᴀᘀጀ ጀᰀᰀကጀጀጀ
%ഀ/Ѐ̀ഀఀ܀,᠀᠀ԀἀᜀЀऀԀᤀἀ ጀᔀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀က᐀ᄀༀ ሀሀ ሀሀ ሀሀ
9ԀᤀԀЀ᠀'Ԁ!ഀ̀ഀ( ԀഀఀԀ! $!ఀԀ! ጀᴀᰀ ሀሀ ሀሀ ᄀᄀကᴀᴀ ሀሀ ሀሀ ጀᘀကᬀᰀᬀ ሀሀ ሀሀ ሀሀ
9ԀᤀԀЀ᠀#!Ԁ*!ఀ܀!ἀ%Ѐ$܀܀᠀ ᴀᬀ᐀ ሀሀ ሀሀ ᔀጀက᐀ᴀᘀ ሀሀ ሀሀ ༀጀကጀ᐀ᄀ ሀሀ ሀሀ ሀሀ
9ԀᤀԀЀ᠀,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ጀ᐀ကᬀᰀᴀ ሀሀ ሀሀ ༀကᰀᰀᰀက᐀᐀ᄀ ᔀᘀᰀကᄀༀᴀ ᔀᄀጀကᬀ ᴀကᰀᘀကᄀᄀ ᔀᄀကᴀᰀᬀ ᐀ᔀကጀᰀ ᄀጀᬀကᘀᴀጀ
,᠀,Ԁ!ऀԀᨀഀ̀Ȁ̀Ԁऀ ጀጀကጀᴀᬀ ሀሀ ጀကᴀᴀᄀကጀᴀᴀ ᘀᄀကᄀᘀ ᴀကༀᴀༀက᐀ጀ᐀ ጀကᄀᔀက᐀ᴀᬀ ጀကༀᔀᘀက᐀ᬀ ༀᬀကᬀༀ ሀሀ ᘀᬀᰀကᘀᰀᔀ
:&$̀ഀ(ఀ܀ഀ $!ఀԀ!%Ѐ$܀܀᠀ ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᄀကᰀᄀᬀ ሀሀ ሀሀ ሀሀ
ᔀЀࠀᤀЀ᠀ᄀ̀ȀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀကᄀᔀጀ ᴀကᄀᔀကᄀᄀ ጀကጀᄀༀ ሀሀ ሀሀ ᔀᰀጀကᬀᘀጀ ᔀᔀကༀᬀᬀ ጀကጀᬀကᴀᰀᰀ ሀሀ ሀሀ
ᜀऀ0ഀЀԀऀ"ഀ&ఀ!Ѐఀ̀܀ഀ᠀4܀ऀԀ᠀ $!ఀԀ!%Ѐ$܀܀᠀ ᰀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀༀကༀᄀ ሀሀ ሀሀ ሀሀ
ᜀഀఀԀ᠀܀*Ԁ,̀Ԁ3.܀ᤀԀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᘀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကጀጀᰀ ሀሀ ሀሀ ሀሀ
ᜀ!Ѐ܀$Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀጀᴀ ሀሀ ሀሀ ጀᄀကᴀᘀᬀ ༀ᐀ကᰀᬀༀ ᘀᄀကጀༀ᐀ ᔀᬀကᴀᄀᄀ ሀሀ ሀሀ ጀༀ᐀ကᴀጀጀ
)܀3᠀̀ഀ(8!ԀԀഀ $!ఀԀ! ᐀ᴀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကᄀᬀᔀ ሀሀ ሀሀ ሀሀ
ԀഀఀԀ!ᨀഀ̀Ȁ̀Ԁऀ ༀကᴀ᐀᐀ ሀሀ ᄀᔀᰀကᴀༀጀ ጀကᄀᴀጀကᘀᘀ ᄀᄀጀကᰀᔀᴀ ᰀᰀᰀကᬀᘀᴀ ᔀᴀᄀကᰀᘀ᐀ ᔀᰀကༀༀᴀ ᄀᘀကᰀᴀ᐀ ᴀᄀကᰀᬀ᐀
$܀̀ЀԀ& $!ఀԀ!%Ѐ$܀܀᠀ ጀᔀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀကᬀᰀᘀ ሀሀ ሀሀ ሀሀ
-Ԁ᠀#&܀.Ԁ̀($ఀ& ᴀကጀᬀᬀ ሀሀ ᰀༀᄀကጀᬀᔀ ጀကᬀᘀကᬀᴀᄀ ጀကᬀༀༀကᰀༀᬀ ጀကᬀᔀᔀကༀጀᄀ ᴀ᐀ጀကᰀᔀ ሀሀ ሀሀ ᔀက᐀ᘀᴀ
-ԀఀԀ!ऀ̀ഀ( $!ఀԀ!ࠀ᠀ԀᤀԀഀఀ!ἀ%Ѐ$܀܀᠀ ༀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᬀကᄀᴀ ሀሀ ሀሀ ሀሀ
ࠀ᠀+8!܀0Ԁ $!ఀԀ!%Ѐ$܀܀᠀ ጀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᄀကༀጀᄀ ሀሀ ሀሀ ሀሀ
ࠀ᠀+8!܀0Ԁᨀഀ̀Ȁ̀Ԁऀ ᄀᘀကᴀᰀጀ ᴀༀကᰀᰀကጀᘀጀ ጀကᰀᘀༀကᬀᬀጀ ጀᰀကༀጀကᴀᴀᄀ ᔀကጀ᐀ᘀကጀༀᬀ ༀကᄀༀᰀကᔀᄀᔀ က᐀ᰀကᔀᰀጀ ᄀကጀᘀༀကᬀᴀ ጀကༀᴀᔀကༀᬀᘀ ᰀကᬀ᐀ጀကᴀ᐀
ࠀ᠀0Ԁ!ఀ/܀̀ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᰀᘀ ሀሀ ሀሀ ጀᴀကᬀ᐀ ᰀကጀᔀ ᰀༀကጀ᐀ᴀ ᄀကᔀᴀ ሀሀ ሀሀ ጀᄀᘀကᬀᔀ
2܀᠀&܀ᤀሀ ܀!ऀ܀0ᨀഀ̀Ȁ̀Ԁऀ ጀကༀᔀᘀ ሀሀ ᘀᘀᔀက᐀ ᄀကᬀༀᘀကጀᬀ ᴀကᬀᘀༀကᴀༀༀ ᴀကጀᄀᔀကጀጀ ᴀကᴀ᐀᐀ကᄀༀᔀ ጀᬀᴀကༀᰀᬀ ᘀကጀ ᐀ༀကᬀᄀᔀ
8᠀ఀ/܀̀ഀఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကᘀᘀᔀ ሀሀ ጀༀကᰀ᐀ᴀ ጀကༀᰀᘀကᬀጀ ᄀༀကᘀᴀᄀ ᰀ᐀ᔀကᔀᔀᄀ ༀᄀༀကༀ᐀ᔀ ሀሀ ሀሀ ᴀᰀကᘀᘀ
8᠀ఀ/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ጀကᘀ᐀ᬀ ሀሀ ሀሀ ሀሀ ጀᴀᬀကༀ᐀ ጀᔀጀကጀ᐀ᄀ ᴀᄀᔀကᄀᄀ ሀሀ ᴀጀ᐀ကᔀᘀ ጀᔀᔀကᰀᄀༀ
8܀᠀ऀԀഀ,᠀᠀Ԁἀ $!ఀԀ! ጀጀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကጀᴀༀ ሀሀ ሀሀ ሀሀ
8!ഀఀ/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ጀᰀကᴀᔀᬀ ᴀᔀ᐀ကጀᰀᬀ ሀሀ ሀሀ ጀကᰀ᐀ᰀကༀ᐀᐀ ᰀကᬀ᐀ᔀကᴀ᐀ༀ ጀကᔀ᐀ကጀᄀ ሀሀ ༀကጀᴀᴀက᐀᐀ༀ ᐀ᰀጀကᰀᘀ
6ఀ܀ᤀ& $!ఀԀ!%Ѐ$܀܀᠀ ᐀ᔀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀጀကᘀᰀༀ ሀሀ ሀሀ ሀሀ
6ఀ܀ᤀ&ᨀഀ̀Ȁ̀Ԁऀ ༀကᬀᘀ ሀሀ ᰀᬀጀကᘀᘀᄀ ጀကᘀᔀကᴀᬀᬀ ᔀᬀᔀကᰀᔀᬀ ᰀጀကᘀᬀᘀ ᔀᰀᄀက᐀ᬀᰀ ᔀကᰀᄀᬀ ጀᬀጀကᬀༀᴀ ጀᰀᘀကᴀ᐀
6܀!ఀ$%Ѐ!ᤀԀഀఀ܀ࠀ᠀ԀᤀԀഀఀ!ἀ ༀကᴀᔀ ሀሀ ᴀကᬀᴀᬀက᐀ᴀጀ ᴀကᘀᬀጀကᄀᬀ ᴀကᴀᘀကᄀᘀᬀ ᴀကༀᄀက᐀ᄀᰀ ᔀᰀကᰀༀᴀ ᔀༀကᬀᬀᬀ ሀሀ ᄀᴀༀကᘀጀᄀ
Ā*ఀ̀܀ഀ&Ȁ܀!@܀ఀ$ሀ%ഀ/ഀ ጀ᐀ༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀကᬀᘀᔀ ሀሀ ሀሀ ሀሀ
1̀܀'̀ഀऀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ကᔀༀ ሀሀ ሀሀ ༀကጀༀᰀကᬀᄀ ᴀကᰀༀကᄀᔀ ᴀကༀᔀကጀᬀᴀ ጀကᰀᔀጀက᐀ᘀ ሀሀ ሀሀ ᔀጀကᴀᴀ
1̀0Ԁ!-Ԁ᠀ఀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᴀကᰀᬀ ሀሀ ሀሀ ᬀ᐀ကጀᘀ ᰀᘀጀကༀᔀᄀ ᰀ᐀ကᔀᴀጀ ᰀጀᔀကᄀᴀᬀ ሀሀ ጀᔀကༀᔀᄀ ༀᘀᘀကᴀ᐀ᘀ
1܀Ḁ᠀ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᴀጀᔀ ሀሀ ᔀᔀကༀᔀᔀ ጀကᬀᘀᔀကᘀᬀᬀ ᘀᴀጀကᰀༀ ༀༀᰀကጀᄀᰀ ᰀᬀ᐀က᐀ᰀ ሀሀ ሀሀ ᴀᰀᘀကᘀᄀᘀ
%Ѐ!ᤀԀഀఀ܀ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ༀༀကጀᄀᔀ ᴀᰀကᘀༀကༀᬀᬀ ᔀကᬀ᐀ᄀကᬀ᐀ ጀༀကᴀ᐀ༀကᘀᬀᬀ ጀᴀကᘀᬀᄀကጀᘀᔀ ᴀᬀကᬀᔀጀကᬀᔀ ᔀကᬀ᐀က᐀ᰀ᐀ ကᬀᬀᴀက᐀ᬀᬀ ጀᰀကᔀကᔀ᐀ጀ ᄀကጀጀᄀကᰀᔀᴀ
%Ѐ!ᤀԀഀఀ܀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᘀကᬀጀ ሀሀ
%Ѐ!ᤀԀഀఀ܀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᴀᬀကᘀᔀကᬀ᐀᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᔀᘀༀကᄀጀ᐀ ሀሀ ሀሀ
%ഀ/ഀᨀഀ̀Ȁ̀Ԁऀ ᄀᔀကᔀᔀᘀ ᴀ᐀ကᄀᴀᘀကᔀጀᬀ ᄀကༀᄀༀကጀᰀᴀ ጀᴀကᄀጀᰀကᰀༀᴀ ༀကᔀጀᴀကᘀᔀᘀ ᔀကༀༀᄀကጀᬀ᐀ ကᄀᬀᴀကᬀᴀᘀ ༀကᔀᴀጀက᐀ᬀᘀ ༀကᔀᄀကᰀጀᘀ ༀကᴀ᐀ᬀကᘀᬀᔀ
,̀&̀܀ഀ&̀ഀࠀऀЀఀ̀܀ഀ $!ఀԀ!%Ѐ$܀܀᠀ ᰀက᐀᐀ᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀༀༀကᰀᴀጀ ሀሀ ሀሀ ሀሀ
:Ԁ&ఀ&̀ऀԀ $!ఀԀ!%Ѐ$܀܀᠀ ጀ᐀ᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀကᰀጀ ሀሀ ሀሀ ሀሀ
ᔀЀ$ᄀऀ̀ȀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀᔀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀက᐀ጀᴀ ᴀᰀကᰀᴀ ሀሀ ሀሀ ጀༀༀကༀ᐀᐀
ᜀ!܀ᤀ&ሀ%ഀ/ഀᨀഀ̀Ȁ̀Ԁऀ ጀကᰀᄀᬀ ሀሀ ᴀᬀကༀᔀጀ ᰀᔀကᰀᴀ ጀༀᔀကᴀᔀጀ ጀᘀጀက᐀ᘀᰀ ጀ᐀᐀ကᴀᴀᴀ ᰀᴀကᘀᰀᴀ ᰀကᔀᬀᔀ ᰀᴀᔀကༀጀᴀ
)̀ఀఀԀ!3ఀԀ!ሀ9᠀᠀ἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᔀ ሀሀ ሀሀ ᐀ကᔀᘀ ሀሀ ሀሀ ကᬀᄀᴀ ሀሀ ሀሀ ጀက᐀ᄀᴀ
̀ԀഀԀ(ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᘀ ሀሀ ሀሀ ጀༀကᬀ᐀ ሀሀ ᔀကᄀ ᄀကༀᴀ ሀሀ ሀሀ ሀሀ
.܀᠀᠀̀&ఀԀ!ࠀ᠀ԀᤀԀഀఀ!ἀ ༀကᘀጀᰀ ጀᔀᰀကᰀ᐀᐀ ሀሀ ᴀကༀᬀᬀကᬀᘀ ᔀᔀကༀᔀᬀ ጀကᬀጀᬀကᴀᬀ ᘀᴀᰀကᘀᔀጀ ሀሀ ሀሀ ᰀᴀᘀကᰀᄀᬀ
/ԀȀȀԀ!&܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀ ሀሀ ሀሀ ༀကᰀᴀᘀ ሀሀ ሀሀ ጀကᬀᄀᔀ ሀሀ ሀሀ ᴀကᔀༀ
6܀!ఀ$ ܀ഀఀἀ/܀̀ഀఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᬀༀ ሀሀ ሀሀ ጀᘀༀကༀ᐀ᴀ ᔀᄀကᴀᴀᬀ ᔀကᘀᴀᰀ ᔀᬀကᔀᘀ ሀሀ ሀሀ ጀᰀကᘀᄀᘀ
#ഀ܀Ѐ$Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᔀ ሀሀ ሀሀ ጀကᔀᔀ ሀሀ ሀሀ ᴀကᬀᴀᴀ ሀሀ ሀሀ ᐀ᬀༀ
%ഀ)Ԁഀ̀ఀ܀ ܀ഀఀἀሀ%ࠀ'#ᜀ ᬀ ༀကᬀᄀጀကᬀᄀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကጀᬀጀကᰀᄀᔀ ሀሀ ሀሀ
%ഀ)Ԁഀ̀ఀ܀/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ᴀကༀᘀ ሀሀ ሀሀ ሀሀ ကᔀᔀᬀ ጀᘀ᐀ကᬀᄀጀ ᰀᔀᬀကᄀᄀ ᔀᴀကᄀᬀᄀ ᰀကᔀᬀᔀ ጀጀༀကᬀᴀ
%܀ఀ$&̀ऀԀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᘀᘀ ሀሀ ሀሀ ᔀᴀကᘀጀ ጀጀကጀᬀ᐀ ᴀༀကᘀ᐀ༀ ᴀကༀᰀ ሀሀ ሀሀ ሀሀ
9!Ԁ&#̀ഀ܀&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀᴀ ሀሀ ሀሀ ༀᬀကጀ ሀሀ ጀᬀကጀጀ ጀᘀက᐀ᘀᬀ ሀሀ ሀሀ ሀሀ
:̀᠀᠀܀38!܀0Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀ ሀሀ ሀሀ ጀༀကᬀ᐀ ሀሀ ሀሀ ᰀကᬀᘀᴀ ሀሀ ሀሀ ሀሀ
ᔀЀ$ᄀᤀЀᤀऀȀᰀȀༀ̀"
8844 California State Auditor Report 2003-107 California State Auditor Report 2003-107 8855
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ጀᰀ᐀ကᘀ᐀ᴀ ᰀᰀᰀကༀᴀᔀ ሀሀ ጀᘀᴀကᘀᴀ ᴀᄀᄀက᐀ᔀᄀ ጀ᐀ᘀကᰀᴀ ሀሀ ሀሀ ጀᰀᴀကᴀᴀᔀ ጀᴀᴀကᔀᘀༀ ጀᘀᄀကༀᬀᔀ ጀကᴀᔀᘀကጀᔀᄀ ကᔀᬀ᐀ကༀༀᬀ
᐀ကༀᘀᔀ ᴀ᐀᐀ကᴀᰀጀ ሀሀ ᴀᄀᴀကᬀᬀ ᴀᘀጀကᴀ᐀ ጀᰀကༀᴀ ᐀ကᘀᘀ᐀ ሀሀ ᐀ᰀကᴀᰀ᐀ ᘀᔀကᴀጀ ጀༀༀကༀᬀ ጀကᬀጀጀကᬀᬀ᐀ ᄀက᐀᐀ጀကᔀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀᘀ ᰀᔀᔀ ሀሀ ሀሀ ᰀ᐀ᔀ ሀሀ ሀሀ ᰀༀᘀကༀᄀ᐀ ༀༀကᔀༀጀ
ሀሀ ሀሀ ᘀᬀᄀကᰀጀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᔀༀᬀ ᘀᔀᬀကༀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀက᐀ᄀ᐀ ሀሀ ᄀᰀကጀ᐀ ᔀᰀကᰀᔀᬀ
ᰀကༀ᐀ ᴀᰀᴀကᄀᰀᄀ ሀሀ ጀᰀᄀကᘀᬀጀ ጀጀကᴀᰀᴀ ጀᰀကᄀᄀጀ ሀሀ ሀሀ ᘀ᐀ကༀༀ᐀ ᘀༀကᄀᔀ ᐀ༀကᴀༀᘀ ጀကᰀጀကᴀጀ᐀ ༀကᄀᬀ᐀ကᘀ᐀ᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကጀᬀༀကጀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ကༀᘀကጀᘀ ጀᄀጀကᘀᬀᬀ ሀሀ ሀሀ ᘀༀကጀༀᄀ ᐀ᄀကༀጀༀ ᘀᘀကᰀᄀༀ ጀጀကༀጀጀကᬀጀ ᐀ကᰀༀᘀကᔀༀᔀ
ጀကᰀጀကᴀᬀᰀ ጀကᰀༀကጀ ሀሀ ጀကᬀጀᰀကᬀᘀ ᘀᬀᘀကᴀᬀᄀ ᔀᰀ᐀ကༀᴀᴀ ጀကༀᴀᬀကᰀ᐀ᰀ ᔀༀᄀကᘀᬀᬀ ༀᬀᘀကༀᬀ᐀ ᄀᘀကᔀᬀ᐀ ᰀᄀᘀက᐀ᘀᬀ ᄀကༀༀကᘀᘀጀ ᴀᘀကᴀ᐀ကጀᴀᔀ
ᄀᘀጀကᴀༀᬀ ᰀᰀᄀကᄀᰀᰀ ሀሀ ᄀᴀᔀကጀ᐀ᄀ ᴀᬀༀကᔀᔀᄀ ጀᘀ᐀ကᴀᰀༀ ሀሀ ጀༀᬀကᬀᬀᬀ ጀᴀကᄀᘀᄀ ጀጀᄀကᘀᔀᄀ ጀᬀᔀကᘀጀᰀ ᴀကᬀༀጀကᄀ᐀ ᐀က᐀ᬀᴀက᐀
ᴀᴀᄀကༀᰀᘀ ᰀᄀༀက᐀ༀ᐀ ሀሀ ᴀᔀༀကᘀᘀ᐀ ጀᔀༀကᰀᄀ᐀ ጀༀᘀကᬀᬀᴀ ጀᬀ᐀ကᬀༀᰀ ሀሀ ጀᬀᔀကᴀጀ᐀ ᐀ᘀကᔀༀᔀ ጀᬀᰀကᄀጀᴀ ጀကᄀ᐀ᄀကༀᄀᘀ ᔀက᐀ᄀ᐀ကᬀᰀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᴀကᰀ᐀ ጀጀᔀကᴀ᐀ᰀ
ጀက᐀ጀᘀက᐀ᔀༀ ᘀጀᔀကༀᔀ ሀሀ ጀကᘀༀကༀᰀ᐀ ༀᔀကጀᘀ᐀ ༀᴀ᐀ကᬀᴀᬀ ሀሀ ጀကጀᄀༀကᴀᬀ ᰀᔀကༀᰀᰀ ᰀᰀᄀကᔀᬀጀ ጀༀကጀᄀጀ ༀကᔀᄀᘀကᬀᬀᰀ ᰀᴀကༀ᐀᐀ကᬀᴀ
ጀကᰀᰀကᰀ᐀ᘀ ᴀကᴀᬀ᐀ကᄀᬀᔀ ሀሀ ጀကᘀᬀᰀကᘀᔀᰀ ጀကᔀကጀᬀ᐀ ጀကༀ᐀ကᄀᰀᄀ ᴀကጀ᐀ጀကᔀᔀጀ ሀሀ ጀကᬀጀကᬀᰀᴀ ᐀ᘀᄀကᴀᄀ᐀ ᰀᔀᔀကᰀᔀᘀ ᐀ကጀ᐀ကᘀ᐀ᔀ ᔀᄀကᄀᔀᄀက᐀ᘀᴀ
ᔀကᴀጀጀ ጀက᐀ᔀ᐀ ሀሀ ሀሀ ᴀကᰀᰀᄀ ᴀကༀༀᄀ ሀሀ ሀሀ ጀကༀᄀ ጀကᰀ᐀᐀ ሀሀ ༀᬀကᴀᴀᴀ ᐀᐀ကᄀᄀ
ጀကༀᘀကᔀᬀ ጀကᰀᄀကༀᬀᰀ ሀሀ ጀကༀᰀጀကᬀᰀ ጀကᬀༀᔀကᴀ᐀ᄀ ᐀ༀᄀကᰀᰀᘀ ጀကጀᬀᬀကᴀༀ ጀကༀᰀᘀကᄀᴀᄀ ᄀᰀကጀ ጀᄀကᬀᰀᔀ ༀᄀᄀကጀ က᐀ༀༀကༀ᐀ᴀ ᰀᘀကᰀ᐀ᔀကጀ᐀ᘀ
ᔀༀကᔀᰀᰀ ጀကᬀᬀᔀကᄀᰀጀ ሀሀ ጀကጀᄀ᐀ကᄀᬀᰀ ᔀᔀᘀကᔀᬀᄀ ᔀᰀᬀကᬀༀ ༀᔀကᴀ᐀ᴀ ᔀᬀጀကᬀᬀ ᄀ᐀ᴀကᬀ᐀ᔀ ᄀༀကጀᄀ᐀ ᄀጀᬀကᘀᄀᰀ ༀကᴀጀ᐀ကༀᔀ ᴀᘀကᰀጀ᐀ကᘀᔀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကጀጀᬀ ᰀᴀᔀကጀᴀᰀ
ጀကᴀᔀᔀက᐀ᘀ ጀကጀᘀᴀကᄀ᐀ᔀ ሀሀ ጀက᐀ᔀကᄀ᐀ᰀ ᘀ᐀ကༀᴀ ᘀᰀᬀကༀᘀጀ ጀကጀᬀကༀᔀ᐀ ᴀကᬀᬀ᐀ကᄀᬀᬀ ༀᔀက᐀ༀༀ ༀጀ᐀ကༀༀ ᰀᘀᄀကᔀጀ ကᰀᬀᔀကᘀༀ ᰀᄀကༀᰀᘀကጀᰀ
ᘀကༀᴀᘀ ጀကᬀᴀᘀကᔀᘀ᐀ ሀሀ ᔀᴀᘀကᔀᬀᘀ ᔀကᘀᰀༀ ᔀጀ᐀ကጀᔀ ሀሀ ሀሀ ᄀᘀᴀကᘀጀ᐀ ᄀᄀᔀကᘀᔀ ጀᴀጀကᔀༀጀ ᰀကᴀကጀᰀ ᴀᴀကᰀᴀကᔀጀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကᄀༀᬀ ᔀᘀကᴀᔀ
ጀᴀᄀက᐀ᴀᄀ ᰀ᐀ᰀကᔀ᐀ༀ ሀሀ ጀᴀကᴀጀ ᴀጀ᐀က᐀᐀ ᴀᬀጀကᔀ᐀ༀ ጀᘀᬀကༀᬀᰀ ሀሀ ጀᄀ᐀ကᄀᘀ ጀᴀᔀကᘀༀ ጀᄀᔀကༀᘀᘀ ጀကༀᔀༀကᬀጀᘀ ကᘀᴀᄀက᐀ᬀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᄀᴀᰀ
ᴀကᴀᰀጀကᘀᘀ ᴀကᰀᰀ᐀ကༀ᐀᐀ ሀሀ ጀကᰀᘀᰀကᴀༀᴀ ጀကༀᬀ᐀ကᴀᄀༀ ጀကᰀᔀᬀကᴀᔀᔀ ᰀကጀ᐀ᄀကᰀᴀༀ ᔀᘀᘀကᄀᬀᬀ ᐀ᴀᴀကༀ ᘀༀༀကༀᘀༀ ༀᬀༀကᴀ᐀ᄀ ጀᬀကᰀᘀᰀကᰀጀ ᔀᬀကༀᬀကᘀᄀᰀ
ᘀᄀကᄀᰀༀ ᔀጀༀကᰀጀ᐀ ሀሀ ᴀᔀᄀကᔀᰀᘀ ༀጀ᐀ကᘀᄀ᐀ ༀᬀༀကጀጀༀ ሀሀ ሀሀ ᰀᄀᘀကᄀጀᔀ ᰀᴀༀကᄀᄀ ᰀᰀᔀကᔀᴀጀ ᴀကༀ᐀ကༀᬀ ጀᴀကᔀᴀ᐀ကጀᘀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀကᔀༀ ᴀᬀကᔀༀ
ᄀ᐀ကᴀᄀጀ ጀጀᴀကᴀᴀᔀ ሀሀ ༀᘀကᔀᘀᘀ ༀ᐀က᐀ༀጀ ༀᰀကᬀᘀ ᐀ༀကᄀ᐀᐀ ሀሀ ᄀᬀကጀ᐀ᴀ ᰀᰀက᐀ጀᘀ ሀሀ ᔀጀကጀ᐀ ᰀကᬀᘀᄀကጀᴀᴀ
ጀကᄀ᐀က᐀ᬀᄀ ጀကᴀᔀᴀကᘀᰀ ሀሀ ጀက᐀ᘀᘀကᔀᄀᴀ ᐀ᰀကᬀ᐀ ᘀᔀᴀကᔀᘀᰀ ጀᄀᔀက᐀ᬀ ጀကༀᰀᴀကᔀᬀ ༀᘀကጀ᐀ ༀᰀ᐀ကༀༀ ᴀᘀᰀကᄀᬀ ကᄀᘀༀက᐀ᔀᬀ ᰀༀကༀᔀᄀကጀༀ
ᴀ᐀᐀က᐀ᔀᴀ ᰀᘀ᐀ကᬀᘀ ሀሀ ᰀጀ᐀ကᴀᬀᘀ ጀᔀጀကༀᰀༀ ጀༀጀကᬀጀጀ ሀሀ ༀጀᔀကᬀጀᔀ ጀᬀᴀကᬀ᐀ᄀ ᐀ᄀကᔀᘀ ሀሀ ጀကᄀᴀༀကᘀ᐀ᴀ ᘀကᰀༀᘀကᴀༀᴀ
ᄀᔀᔀကጀᄀ᐀ ᄀༀကᘀᄀ ሀሀ ጀᴀᴀကᔀ ᴀጀጀကༀᴀᄀ ጀ᐀ᘀကᰀጀ ጀᄀᴀကༀᴀ ᴀᴀ᐀ကጀᬀᄀ ጀᄀᰀကᔀᬀᬀ ጀᴀᰀကᰀༀᴀ ᐀ༀကᰀᰀᔀ ጀကᴀᔀᘀကᔀᴀ ጀጀကጀᴀကᘀᘀ
ᴀᘀကጀᄀᰀ ጀጀᘀကᰀᄀᘀ ሀሀ ᔀༀᰀကᰀༀ ᴀᰀကᰀᴀጀ ᴀᄀༀကᘀᰀᔀ ᰀᬀᔀကᰀጀጀ ༀᄀᬀကᴀጀ ጀᰀᴀကᄀᴀ ጀༀ᐀ကᬀᴀ ጀᄀᄀက᐀ᘀᰀ ᴀကᰀᔀༀကᰀᰀᰀ ᘀကᰀᄀᴀကᄀᔀᄀ
ሀሀ ሀሀ ጀᰀကᰀༀကᔀᴀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀က᐀ༀᘀ ጀᘀကᔀᄀᴀ ጀᄀကᬀᄀᄀကᬀༀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᄀကᬀᰀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀ᐀ကᔀᴀᔀကᘀ᐀ༀ
ጀက᐀᐀ᄀကᬀᬀ᐀ ᴀကᬀༀကᘀᴀᰀ ሀሀ ᰀကᬀᄀᔀကᬀᔀᔀ ጀကᔀကༀ᐀ᴀ ጀကༀ᐀ကጀᬀᰀ ᰀကᰀጀᘀက᐀ᔀᄀ ሀሀ ጀကᬀᄀༀကᰀᴀༀ ጀကᬀᬀༀကༀᬀ᐀ ᄀᄀጀကጀᘀ ጀᬀကᰀᘀကༀᄀ ᘀᘀက᐀ༀ᐀ကᄀᬀᄀ
ጀᴀᴀကᔀᴀ᐀ ጀᴀጀကༀᬀᔀ ሀሀ ༀᄀကᰀ᐀ጀ ᄀကᴀᴀᔀ ᬀက᐀᐀᐀ ᐀ᰀကጀᄀᬀ ሀሀ ᄀကᄀᔀᔀ ᰀ᐀ကᴀᔀᄀ ᄀကᬀᔀ ጀကጀༀᔀကᄀᔀ᐀ ᰀကༀᄀᰀကᰀᘀ
ᰀᴀᘀကᴀᔀᔀ ᰀༀጀကᰀᘀᰀ ሀሀ ᰀᬀጀကᄀᘀༀ ᴀༀጀက᐀ᰀᘀ ᴀᰀༀကጀᴀᬀ ᰀᔀᄀကᰀༀ ᄀ᐀ᘀကᬀᬀ ጀༀ᐀ကᘀᬀᴀ ጀᄀ᐀ကༀᬀᔀ ጀᔀᔀကᴀᬀᴀ ᴀကᬀᰀᔀကᰀᴀ ጀᬀကༀᴀጀကᔀᄀᔀ
ሀሀ ሀሀ ሀሀ ᄀကᔀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကᘀᴀᄀ ᔀᘀကༀᰀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကༀ᐀ᴀ ሀሀ ༀᴀကᬀᄀᰀ ጀጀᘀကᴀᘀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀက᐀ᘀᰀ ሀሀ ᴀᴀကᔀᴀༀ ᰀ᐀ᬀကᘀᰀᬀ
ᴀༀ᐀ကᴀᘀ ጀကᬀᰀကጀᘀᴀ ሀሀ ᔀༀᄀကጀᬀᘀ ᘀᰀༀကᴀ᐀ ᔀᔀᄀကᄀᰀ᐀ ሀሀ ሀሀ ༀᴀᴀကጀᬀᘀ ᄀ᐀ᘀကᄀᬀ ጀᴀကᄀ᐀ᔀ ᰀကᄀༀᴀကᔀᰀጀ ጀᘀကᄀᬀጀကᔀᄀ
ᔀᄀကᰀጀༀ ᔀ᐀ကᄀᔀ ሀሀ ༀᰀጀကᴀ᐀ᴀ ᄀᘀᄀကᬀᔀༀ ᄀᔀᬀကༀ᐀ ሀሀ ሀሀ ᰀᴀጀကᰀᰀༀ ᴀ᐀ᔀကᰀᄀᴀ ᰀᰀༀကᄀᴀᴀ ᴀကᬀༀကᴀᬀᰀ ጀᄀက᐀ጀᄀကༀᘀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀ᐀ကᴀᰀ᐀ ᰀᴀᰀကༀᔀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀጀကᴀᰀᔀ ༀጀကᬀᔀ ሀሀ ሀሀ ᰀᬀကༀᰀᴀ ᰀᔀကༀጀᔀ ༀကᬀᬀᴀ ጀᔀကༀༀက᐀ᰀༀ ᴀᰀကጀ᐀ကᔀᴀᴀ
ሀሀ ሀሀ ሀሀ ᐀ကᄀ᐀ᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᴀᄀ ᐀᐀ကᰀᬀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᔀကᬀༀጀ ᔀጀကጀᄀ
ጀጀကༀᘀᘀ ᄀᄀကᄀጀ ሀሀ ጀ᐀က᐀ᘀ᐀ ᴀᄀကᔀᰀጀ ᴀጀကᘀጀᴀ ሀሀ ሀሀ ጀကᄀᔀᄀ ጀᰀက᐀᐀ጀ ጀᬀကᰀᘀᴀ ᴀᄀᘀကጀጀᴀ ᐀ᄀᘀက᐀ጀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကᄀᬀᔀ
ᴀᰀጀကᴀ᐀ᬀ ᰀༀༀကᬀᬀᴀ ሀሀ ᴀༀༀကᘀᔀ ᴀᔀကጀᰀᘀ ᴀᰀጀကᔀᴀ᐀ ᰀᄀ᐀ကᰀጀ ሀሀ ጀༀᘀကᔀᘀᘀ ጀༀᬀကᴀᘀᄀ ሀሀ ጀကᘀᄀ᐀ကᬀᰀᴀ ᔀကᴀᘀကᔀᄀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀጀကༀጀ ᔀᰀကᘀ᐀
ᴀကᘀᬀ ᴀᰀᬀကᘀ᐀ ሀሀ ᴀကጀᄀ ጀᬀᄀကᘀༀༀ ᐀ጀကᔀᔀᬀ ሀሀ ᄀᴀጀကᄀᄀༀ ᐀က᐀ᰀጀ ༀ᐀ကᰀ ጀᬀကༀༀ ᘀༀᘀကᄀᰀᘀ ကᄀᘀက᐀ᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᬀကᄀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀༀကༀᬀༀ ᘀᬀကᬀጀ᐀
ᰀကጀༀᘀကᄀༀ ᴀကᘀᔀကᰀༀᄀ ሀሀ ᰀက᐀ༀ᐀ကጀༀᰀ ᴀကጀༀᘀကᰀᄀᔀ ጀက᐀ᔀ᐀ကᘀᬀ ሀሀ ሀሀ ጀကᰀᴀᴀကᔀ᐀ᄀ ጀကᴀጀကᴀᬀᄀ ጀကༀᘀᰀကᴀᘀᄀ ጀᴀကᔀ᐀ᬀကᘀᄀ ᐀᐀က᐀ᬀᬀကༀᘀༀ
ጀጀကༀᔀᄀ ᄀᬀကᬀ᐀ጀ ሀሀ ᰀᬀကᔀᔀᴀ ጀᔀကᔀ᐀᐀ ጀༀကᄀᬀᔀ ሀሀ ሀሀ ጀጀကᄀᄀ ᐀ကᔀᴀᰀ ጀᰀကᘀጀጀ ᔀᴀက᐀ ጀကᰀᰀᴀကጀᴀ
ᘀᰀᬀကༀᔀጀ ᐀ᄀကᘀᘀᄀ ሀሀ ጀကᴀༀ᐀ကᰀጀጀ ᔀᰀက᐀ᘀ᐀ ᘀጀကᄀༀᄀ ጀကጀᰀᰀကጀᔀ᐀ ᴀᴀ᐀ကᬀᬀ ᄀጀကጀༀ ᄀᰀᬀက᐀ᘀᘀ ᰀༀᴀကᬀᰀᰀ ᄀက᐀ጀᴀကᰀༀጀ ᴀༀကᰀ᐀ကጀᔀ
ᴀᰀကᬀᘀᬀ ᰀ᐀ᬀကᄀᰀ᐀ ሀሀ ᴀᰀༀကᔀༀ ጀᘀᴀကༀༀ ጀᔀကᰀᴀ ሀሀ ሀሀ ጀᴀༀကᬀᔀༀ ጀᬀကᬀᰀᰀ ጀᴀᔀကༀᰀᴀ ጀကᴀᘀᰀကᰀᬀ ကᄀᬀጀက᐀ༀᴀ
ༀᬀကᴀᘀ᐀ ሀሀ ሀሀ ጀᰀጀက᐀ᘀᴀ ᘀᴀကᄀᬀᰀ ᔀ᐀ကጀᴀᔀ ጀᰀ᐀ကᰀ ᄀᬀᬀကᄀ ᰀ᐀ကᴀᰀ ᄀᘀကᬀᰀᄀ ᄀጀက ᐀ᄀ᐀က᐀ᬀༀ ᴀကᘀ᐀᐀ကጀᰀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကጀᴀༀ
ጀကༀᔀༀကጀᘀᘀ ጀᴀ᐀ကᴀᬀጀ ሀሀ ᐀ༀༀကጀᬀᰀ ༀᴀကᄀᴀጀ ༀጀᘀကᬀᬀ᐀ ሀሀ ጀကༀᰀᔀကᔀᴀᘀ ᴀ᐀ကༀᴀᘀ ᴀ᐀᐀ကᴀ᐀ ᰀጀ᐀က᐀ᬀጀ ᄀကᘀ᐀ᰀကᄀᰀᘀ ᴀᰀကᄀᄀကᘀᬀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᄀ᐀ကᰀ᐀ ༀᬀጀကᄀᔀᄀ
ጀᬀကᘀᄀༀ ᴀ᐀ᰀကᔀᄀༀ ሀሀ ᄀጀᴀက᐀ᘀᘀ ᴀༀᄀကᴀጀ ᴀጀᰀကᘀༀ ሀሀ ሀሀ ጀᄀᄀကጀᬀᰀ ጀༀ᐀ကༀጀጀ ᴀᰀༀက᐀ጀᬀ ᴀကᬀᄀᔀကᬀᔀ ᘀကᬀᴀᴀကᘀᄀጀ
ጀကᰀᴀᰀကᴀༀጀ ༀༀကጀጀༀ ሀሀ ᄀༀကᰀᄀᰀ ᴀༀᄀကᘀᄀ ᴀᰀጀကᔀᴀ᐀ ሀሀ ᰀᬀᬀကᬀᬀᬀ ጀᔀᴀကᰀᄀᔀ ጀᄀༀက᐀ ጀ᐀ᄀကጀᬀᰀ ᴀကༀᘀᔀကᰀᔀ᐀ ጀᔀကᴀᰀᴀကᴀᴀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကༀ᐀ጀ ᘀᄀကᔀᘀ
ᘀᘀጀကༀᘀ ጀကᬀ᐀ጀကᴀᬀ ሀሀ ᐀ᘀᰀကᴀᘀᬀ ᄀᘀᔀကᄀᰀᰀ ᄀᴀᔀက᐀ጀᰀ ᰀᴀᔀကᘀᔀ᐀ ༀᰀကጀᴀᬀ ᰀᴀᬀကༀᄀༀ ᴀᔀᔀကᴀᬀༀ ᰀ᐀ༀကጀᬀᰀ ᰀကᰀᴀᰀကᄀᬀᬀ ᴀጀကᴀ᐀ᔀကᘀᬀᰀ
ጀጀጀကጀༀༀ ጀༀᄀကጀᰀᔀ ሀሀ ጀᰀ᐀ကᰀጀᄀ ጀᬀ᐀က᐀ጀጀ ጀᬀᴀကᄀᬀᄀ ሀሀ ጀကᬀᬀᬀ ကᄀༀᬀ ᰀကᴀጀᬀ ᘀᴀကᬀᄀༀ ጀကༀༀᴀကᬀᰀ ᄀကᘀᰀᬀကᄀᄀᄀ
ᰀᬀᘀကༀᴀᬀ ᴀᴀᰀကᘀᬀᰀ ሀሀ ᔀ᐀ကᄀጀᬀ ጀጀᬀကᔀༀ᐀ ᐀ᘀကༀ᐀ༀ ሀሀ ሀሀ ᔀᄀကᬀᰀᰀ ᴀကᘀᄀ ሀሀ ጀကᬀᘀကༀᘀༀ ༀကᔀጀༀကᴀᴀᬀ
က᐀ᬀጀကᬀᬀ ᰀကᘀᬀကᔀༀ ሀሀ ༀကጀᄀᬀကᴀጀᴀ ᴀကᄀᔀጀကᘀ᐀ᄀ ᴀကᴀᬀᔀကᔀ ሀሀ ᰀကጀᄀᴀကᴀᄀᬀ ጀကༀᴀᴀက᐀ᔀༀ ጀကᰀ᐀ༀကༀᴀᔀ ጀကᬀᘀᔀကᴀᘀጀ ᴀᴀကᴀ᐀ᴀကᰀༀᄀ ጀᬀကༀᘀᰀကᰀ
ሀሀ ሀሀ ጀᴀကᴀጀᄀကༀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀᰀက᐀ༀᬀ ጀᴀကᔀᘀကༀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀༀကጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᘀᘀကጀᰀᄀ
ጀက᐀ጀༀကༀᘀᴀ ᰀကᄀༀᄀကᘀᘀᘀ ሀሀ ᄀကༀᰀጀကᴀᬀጀ ᴀကᰀᴀကᘀ᐀ ጀက᐀ᘀᬀကᄀᴀ ᰀကༀༀᰀက᐀ᘀༀ ᔀᄀᰀကጀᄀᄀ ጀကᰀᰀ᐀က᐀ጀጀ ጀကᰀༀጀကᴀᴀ ጀကༀᰀ᐀ကᄀጀ ጀᄀက᐀ᴀᔀကᘀᘀༀ ጀᴀᬀကᄀᘀᬀကᬀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᴀᘀᴀကᔀༀᔀ ᴀကጀᰀᘀကᬀᔀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᄀကᴀጀ᐀ ᔀᔀကༀᰀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᄀᴀᄀ ༀကጀᬀᔀ ሀሀ ሀሀ ᄀကᘀᰀᘀ ᄀကༀᘀᄀ ကᴀ᐀ᰀ ᴀᬀ᐀ကᴀༀᘀ ᄀᴀᄀကᰀᄀጀ
᐀ကᄀᄀᔀ ጀᬀ᐀ကᴀᔀᰀ ሀሀ ᰀ᐀ကᴀጀ ကᬀᴀ᐀ ༀ᐀ကᔀᄀᰀ ጀᬀᘀကᰀᔀᰀ ሀሀ ᄀጀကᘀᴀ ᰀᘀကᴀ᐀ᔀ ᄀᘀကᔀᰀ ᰀᬀကጀᰀᰀ ᴀကༀᰀᴀကᬀᬀᬀ
ᄀကᘀᬀༀ ༀကༀᰀᴀ ሀሀ ሀሀ ጀကༀᬀᄀ ጀကᔀༀ ሀሀ ሀሀ ጀကᴀᴀᄀ ሀሀ ሀሀ ᘀጀကᰀ᐀ ጀᴀ᐀ကጀᰀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᴀᴀ ጀကᘀᬀᬀ ᰀက᐀ጀ᐀ ሀሀ ጀကᴀ᐀ᬀ ሀሀ ሀሀ ጀᰀကᔀༀᬀ ༀᬀကᰀᬀᔀ
ᰀᄀᴀကᄀᄀ ᬀᄀကᄀጀጀ ሀሀ ᴀᰀጀကᘀጀ ᴀᔀༀကᴀ᐀ጀ ᴀༀᄀကᔀༀༀ ᴀᴀကᘀᔀ ༀᬀကᬀᬀᬀ ጀᘀ᐀ကᄀᄀ᐀ ጀᬀကᴀᬀ ጀᄀጀကᴀ᐀ ጀကጀጀᰀကᔀᘀᬀ ᐀ကጀᬀༀကᰀᰀ
ᄀကᘀᬀༀ ጀကᄀጀༀ ሀሀ ሀሀ ༀᬀᬀ ᰀᔀᔀ ሀሀ ሀሀ ᴀ᐀ᘀ ሀሀ ሀሀ ᘀကᴀᄀᰀ ᴀᄀကᔀ᐀
ᴀကᰀᄀᴀ ကᘀ ሀሀ ᴀༀကᴀ᐀ ᴀༀကᘀᄀ᐀ ᴀᴀကᔀᔀༀ ሀሀ ሀሀ ጀᔀကᬀᬀᰀ ጀᄀကᄀᴀጀ ጀጀကༀᴀ ጀᴀᔀကᔀᴀᔀ ᘀᔀᰀကᬀᴀᬀ
ᄀကᘀᬀༀ ጀကጀᬀ ሀሀ ሀሀ ᄀጀ ༀᬀᴀ ᰀༀ ሀሀ ᰀᄀ ሀሀ ሀሀ ᘀက᐀ጀ ᴀጀကༀᬀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကጀༀᴀကᰀᘀᔀ
ᘀᰀကᔀᴀ ጀༀကᴀᰀༀ ሀሀ ༀᴀༀကጀጀᬀ ጀᴀᘀက᐀ᔀ ጀጀ᐀ကᴀᔀ ሀሀ ሀሀ ༀ᐀ကጀᘀༀ ᔀᰀက᐀ༀጀ ᰀᘀကᬀᘀᘀ ᔀ᐀ᘀက᐀ᰀᔀ ᴀကᔀጀ᐀ကᘀᰀᰀ
ᔀကᴀጀጀ ᴀጀက᐀ᬀᬀ ሀሀ ᔀကᴀༀᬀ ᔀက᐀ༀᬀ ᘀက᐀ༀ᐀ ሀሀ ሀሀ ༀကᘀᘀᘀ ᄀက᐀ᘀ᐀ ሀሀ ጀᴀᘀကᔀᬀ ᰀᴀ᐀ကᴀᰀᔀ
ༀက᐀ᬀᬀ ጀᬀကༀༀᔀ ሀሀ ሀሀ ༀကᴀ ༀကጀ᐀ጀ ጀᬀကጀༀᘀ ሀሀ ᄀကᬀᬀᰀ ሀሀ ᄀကጀᄀᰀ ᴀༀကᔀ᐀ᘀ ጀༀጀကᴀᴀᰀ
ༀက᐀ᬀᬀ ᄀကᴀᴀᘀ ሀሀ ሀሀ ጀကᔀᰀ᐀ ጀကᰀᄀᬀ ሀሀ ሀሀ ጀကᬀᴀༀ ᘀጀ ሀሀ ᴀጀကᰀᄀᄀ ༀᄀကጀༀ
8844 California State Auditor Report 2003-107 California State Auditor Report 2003-107 8855
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ကᘀጀጀ ሀሀ ጀ᐀ကᴀᰀကༀᴀᴀ ሀሀ ༀကᴀᔀက᐀ጀᄀ ጀကጀༀ᐀ ᘀᔀᘀကᴀᬀ ጀᴀጀကᄀᬀᘀ ሀሀ ጀက᐀ᬀᴀကༀᘀ᐀
ᜀЀऀԀᤀἀȀ܀!ᜀЀऀԀᤀ̀Ѐࠀ<ЀԀ᠀᠀ԀഀЀԀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᄀက᐀ༀ᐀ ሀሀ ሀሀ ሀሀ
ᜀऀԀ᠀ഀఀ܀ࠀ᠀ԀᤀԀഀఀ!ἀ ༀကᴀᬀᄀ ሀሀ ሀሀ ᴀကᬀᄀᴀကᄀᬀᬀ ጀကᄀᬀᘀကᔀᴀༀ ᐀ༀᄀကༀጀᄀ ᐀ᔀက᐀ᘀ᐀ ሀሀ ሀሀ ᰀᰀༀကᬀ᐀ጀ
ᜀ᠀ఀ'܀ᤀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀကᄀᄀᘀ ሀሀ ሀሀ ᴀကༀᰀကᰀᄀᄀ ᄀᔀᴀကༀ᐀ᄀ ᄀༀᄀကༀᴀᄀ ጀကᬀᴀᰀကᴀ᐀ᄀ ሀሀ ሀሀ ᰀᔀᄀကᴀᴀጀ
ᜀ**᠀Ԁ,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ጀᴀကጀ᐀ᔀ ሀሀ ᔀကᘀ᐀ጀ ᰀကᴀᴀကᴀ᐀ᘀ ᴀကጀᄀ᐀ကᘀጀᘀ ᴀကᬀጀༀကᘀᄀༀ ጀကᬀᘀက᐀ᄀᘀ ᘀကᘀᘀᬀ ᘀᄀကᰀᴀ᐀ ጀကᰀᔀᘀကጀጀጀ
)+Ԁ!,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ጀᔀ ሀሀ ᴀᴀကᰀᴀᬀ ᬀကᴀᬀༀ ᄀ᐀က᐀ᔀᴀ ᄀ᐀ကᰀᴀ ᴀᴀကༀᬀ᐀ ሀሀ ᄀကᰀ᐀ᄀ ጀ᐀ༀကᴀᄀᄀ
)᠀ऀἀ,̀Ԁ31Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᘀကᔀᘀ ሀሀ
)!&ఀ܀3ᨀഀ̀Ȁ̀Ԁऀ ကᴀᘀᄀ ሀሀ ጀༀ᐀ကጀጀጀ ጀက᐀ጀༀကᄀጀ ጀကᰀᬀༀကᬀᰀᔀ ጀကᔀကᰀᄀጀ ᘀᰀ᐀ကᔀᔀᄀ ሀሀ ᐀ᴀကᴀༀ ጀကᬀᔀကᰀᘀᔀ
)Ԁ!,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᰀကᴀᰀ ሀሀ ሀሀ ᔀᴀ᐀က᐀ᰀ ᄀᴀᬀကᔀᬀ᐀ ᰀ᐀ကᄀༀ᐀ ᄀᄀᔀကᴀጀጀ ሀሀ ጀကༀጀᬀ ᘀༀᔀကᰀᴀᔀ
᠀̀Ȁ܀!ഀ̀ᜀЀऀԀᤀἀ܀ȀĀ!ഀ(Ԁ ܀ഀఀἀ ᔀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀጀကᘀᴀ ሀሀ ሀሀ ሀሀ
᠀̀Ȁ܀!ഀ̀ $!ఀԀ!ᜀЀऀԀᤀἀ ᔀᄀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
᠀̀Ȁ܀!ഀ̀ $!ఀԀ!ᜀЀऀԀᤀἀ ᴀကᬀ᐀ᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
᠀̀Ȁ܀!ഀ̀ $!ఀԀ!ᜀЀऀԀᤀἀ܀ȀĀ!܀8!ഀऀԀ ᴀကༀጀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
Ԁഀఀ!᠀ࠀ᠀ԀᤀԀഀఀ!ἀ ༀကᬀᴀ ሀሀ ሀሀ ጀကᘀᘀကᰀༀᴀ ༀጀကᄀༀᴀ ᰀༀᬀကᴀᴀᔀ ᔀᘀကጀᴀᔀ ሀሀ ሀሀ ጀᄀጀကᰀ᐀ᬀ
$ȀȀԀἀ/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ᴀጀက᐀ༀༀ ሀሀ ሀሀ ሀሀ ᘀ᐀ကጀᬀༀ ጀက᐀ᄀጀကᰀ᐀ ᰀကᬀༀጀကༀༀᄀ ሀሀ ᴀကᴀᘀᴀကᰀༀ ᐀ᬀᘀကጀᰀᘀ
$!ఀԀ!ጀᬀጀࠀ᠀ԀᤀԀഀఀ!ἀ%Ѐ$܀܀᠀ ᴀᄀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀကᰀᘀᔀ ሀሀ ሀሀ ሀሀ
$̀ഀ܀ᨀഀ̀Ȁ̀Ԁऀ ᰀጀကᘀᴀᘀ ሀሀ ᔀᔀᔀကᬀጀ᐀ ᘀကᄀᴀက᐀ᬀᄀ ᴀကᄀᰀᰀကጀᰀᄀ ᴀကᰀᬀᘀကᄀᴀጀ ᄀကᰀༀᬀကᔀᬀ ሀሀ ጀကጀᄀᬀကᄀᴀ᐀ ᔀᔀᰀကᄀᬀᴀ
܀᠀ఀ܀ഀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᴀጀကᘀᴀ ሀሀ ጀကༀጀ᐀ကᔀༀᴀ ကᔀᰀကᰀᘀ ᰀက᐀ᘀᔀက᐀ༀᔀ ᄀကጀᴀ᐀ကༀጀᰀ ᴀက᐀᐀ᄀကጀᄀᄀ ጀᴀᘀကጀᬀ ᰀᄀᔀကጀጀᬀ ᘀᄀကᴀᔀ
܀᠀ఀ܀ഀሀ1Ԁऀ᠀ഀऀ&ሀ@Ѐ̀*1Ā ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᘀကᬀ ᰀ᐀ကᴀᬀༀ ሀሀ
!܀&&3᠀+D.Ԁ&*Ԁ!̀ࠀ<*Ԁ!̀Ԁഀఀ̀᠀'Ԁ!ഀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
Ѐᤀ܀ഀ(ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᘀᄀ ሀሀ ጀᄀᘀကᬀ᐀ ጀကጀᔀጀကᴀᔀᴀ ᴀᬀက᐀ᰀᰀ ᰀᘀᴀကጀༀᘀ ᰀᔀᴀကༀ᐀ ሀሀ ሀሀ ᔀᘀကᄀᴀᬀ
-Ԁ&Ԁ!ఀ4܀ഀఀ̀ഀ%ࠀ'#ᜀ ᬀ ᰀᄀက᐀ᰀကጀጀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကጀ᐀᐀ကᔀᔀᬀ ሀሀ ሀሀ
ࠀ(᠀Ԁ%ᤀᤀ̀ఀᜀЀऀԀᤀἀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကᘀ ሀሀ ሀሀ ሀሀ
ࠀ&ఀ,᠀᠀Ԁἀ ܀ഀ&܀!ఀ̀ᤀ%ࠀ'#ᜀ ᬀ ᄀጀကᔀᬀᬀကᔀᴀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᰀᄀᴀကᔀᄀᄀ ሀሀ ሀሀ
ࠀఀ̀3ഀऀࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ကጀᴀ ሀሀ ሀሀ ᴀက᐀ᔀༀကᴀᄀᄀ ༀᬀᘀကᄀጀᄀ ጀᬀᰀကጀᔀ ጀကᴀ᐀ᴀကᴀᰀᰀ ሀሀ ሀሀ ጀᬀༀကᰀᔀᴀ
ࠀ<ЀԀ᠀&̀܀!ࠀऀЀఀ̀܀ഀ ԀഀఀԀ! ᐀ᄀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᰀጀ ጀጀᘀကᔀ᐀ጀ ሀሀ ሀሀ ሀሀ
2܀ഀఀഀᨀഀ̀Ȁ̀Ԁऀ ᰀကᬀ᐀ ጀကကༀᔀᘀ ༀကᄀᰀᬀကᰀ᐀ᄀ ጀጀကᰀᬀကጀᘀᄀ ᔀကᘀᔀᰀကᴀༀ ကᴀᬀᴀကᬀጀᘀ ༀကᬀ᐀᐀ကༀༀᰀ ᰀကᘀᬀᬀကᰀᄀ᐀ ᘀ᐀ᘀကᄀᘀᰀ ጀကᄀᬀကᬀᴀ
8܀!ᤀഀ'Ԁ!ഀ̀ഀ( ԀഀఀԀ! ጀကᴀᰀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀༀကᰀᔀᘀ ᴀᬀᘀကᄀ᐀ ሀሀ ሀሀ ሀሀ
8!܀0Ԁ.̀($ $!ఀԀ!%Ѐ$܀܀᠀ ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကᘀᘀᴀ ሀሀ ሀሀ ሀሀ
.Ԁ᠀Ԁഀऀ᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ༀᘀ ሀሀ ሀሀ ᴀጀጀကᰀᄀᄀ ᔀᄀကᔀ ᔀကᴀᄀ ᘀကᰀ᐀ᰀ ሀሀ ሀሀ ᰀᬀကᰀጀ
.Ԁ&*Ԁ!̀ᨀഀ̀Ȁ̀Ԁऀ ጀᄀကༀᬀ ሀሀ ᰀᔀကᰀᔀᬀ ᰀက᐀ༀጀကᄀጀ᐀ ᴀကᴀጀᘀကᴀᴀᄀ ᴀကༀༀ᐀ကᴀᔀ ጀက᐀ᘀᄀကᄀᰀ ᴀༀᴀကᄀᴀ ᐀ᬀကᄀᘀᔀ ᴀကᬀᬀᘀကᄀ᐀
'ЀԀ!ഀԀ,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᐀ༀ ሀሀ ሀሀ ᴀᴀ᐀က᐀᐀ᴀ ᴀጀ᐀ကᴀᴀጀ ᄀᬀ᐀ကᴀᘀᰀ ጀༀᰀကᰀᔀᰀ ሀሀ ጀጀᬀကༀᘀᘀ ᴀ᐀ကᴀ᐀
4܀!܀ഀ(܀ᨀഀ̀Ȁ̀Ԁऀ ᘀကᰀᘀ ᄀကༀጀᘀကᘀጀༀ ᐀ᄀကༀᬀᬀ ᴀကༀༀᴀကጀጀᴀ ጀကᄀ᐀ᰀကᔀᬀᔀ ᴀကༀᄀကᰀጀጀ ጀကጀᬀကᔀༀ᐀ ጀကᴀጀጀကᘀᔀ᐀ ሀሀ ᴀကጀᬀကᘀᴀ
4܀ഀఀ̀ഀ,̀Ԁ3ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကᴀጀ ሀሀ ሀሀ ጀကᰀᰀጀကጀጀᴀ ᰀᬀကጀ᐀᐀ ጀ᐀ᔀကᄀ᐀ጀ ᄀᄀᰀကᰀༀᴀ ሀሀ ሀሀ ᴀᔀက᐀ጀༀ
4܀ഀఀ̀ഀ,̀Ԁ34܀ഀఀԀ&&܀!̀ $!ఀԀ!%Ѐ$܀܀᠀ ༀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကᘀ᐀᐀ ሀሀ ሀሀ ሀሀ
4ఀ=)᠀ऀἀ/܀̀ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀᴀ ሀሀ ሀሀ ᰀᴀကᘀༀ ሀሀ ጀᄀကᰀᘀᔀ ጀጀကᰀ ሀሀ ሀሀ ᴀᘀကᰀ᐀ᰀ
6ԀԀऀ᠀Ԁ&ᨀഀ̀Ȁ̀Ԁऀ ጀကጀጀᰀ ሀሀ ሀሀ ᰀༀᰀကᄀᴀᄀ ᴀᄀᰀကᘀᰀༀ ༀᬀༀကᔀᬀ ጀༀጀကᔀༀ ሀሀ ጀༀကᰀᔀᔀ ᄀᔀᴀကᰀᬀᰀ
Āഀఀ!̀܀ሀ4܀ഀఀЀ᠀̀!ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀༀကᔀ᐀ ሀሀ ᴀကᄀᰀᘀကᄀ᐀ᬀ ᐀ကጀᘀༀကᄀᔀᴀ ᔀကᘀጀༀကᄀᴀᬀ ᔀကᰀ᐀ကᴀᴀᬀ ᰀကༀༀᘀက᐀ ሀሀ ሀሀ ጀကᬀᰀᄀကༀᰀ
Ā*ఀ̀܀ഀ&Ȁ܀!@܀ఀ$ᨀ*᠀ഀऀ ᘀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᘀᬀ ሀሀ ሀሀ ሀሀ
Ā*ఀ̀܀ഀ&Ȁ܀!@܀ఀ$,̀Ѐఀ܀!,᠀᠀Ԁἀ ᔀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ጀကᔀጀᬀ ሀሀ ሀሀ ሀሀ
Ā!܀8!ഀऀԀࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀᰀ ሀሀ ကᘀༀᬀ ༀᔀကᔀᴀᬀ ᘀကጀᄀ ༀကጀᬀ ጀᰀကጀༀ ሀሀ ሀሀ ᰀᄀကᰀᔀጀ
1Ԁऀ᠀ഀऀ&ᨀഀ̀Ȁ̀Ԁऀ ጀ᐀က᐀᐀ᴀ ሀሀ ᔀༀကᬀᬀᬀ ༀကᬀጀጀကᘀᔀᴀ ᴀကᬀᬀᔀကᔀᰀ ᰀကᴀကᰀༀᬀ ᴀကᔀᰀᄀကᬀ᐀ᬀ ሀሀ ጀကᰀᰀᬀကᄀᔀᔀ ጀကᬀጀༀကጀᄀᴀ
1̀᠀ఀ܀ᨀഀ̀Ȁ̀Ԁऀ ᴀᔀကᰀᴀᬀ ሀሀ ጀကᘀ᐀ᬀကᰀᔀ ᘀကᰀᔀ᐀ကጀᘀ ༀက᐀ᔀ᐀ကᴀጀ ᄀကᘀᔀᘀကᰀᬀ ᰀကᔀᰀကᄀᬀᬀ ᴀༀ᐀ကᘀᔀᘀ ᴀᰀကᰀᰀᬀ ᔀ᐀ጀကༀ
1̀ᤀ܀Ȁఀ$Ԁ:܀!᠀ऀᨀഀ̀Ȁ̀Ԁऀ ༀကᄀᰀጀ ሀሀ ሀሀ ጀကᰀᄀᬀကᘀᘀᬀ ᰀᄀᰀကᔀᴀᔀ ༀᬀᄀကᰀጀ ᔀᰀᴀကᴀᄀ ᔀᰀကᘀᬀᴀ ᄀጀကᔀᰀ᐀ ጀကᄀᬀကༀ
%ഀ)Ԁ!ഀ!ऀ̀ഀ܀ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ༀᴀကᔀᔀ᐀ ᴀᰀကༀጀᰀကᴀጀᔀ ᔀကጀ᐀ᬀကᘀᘀ ጀကጀᴀᄀကᰀᬀᄀ ጀༀက᐀ᰀༀကᔀༀༀ ጀᘀကᬀᴀᄀကጀጀᬀ ᔀကᴀጀᘀကༀༀᬀ ༀကᘀᰀᴀကᄀᔀᔀ ကᬀጀༀကᄀጀᬀ ᰀကༀᔀကᬀᔀ
%ഀ)Ԁ!ഀ!ऀ̀ഀ܀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀကᔀᰀᬀ ሀሀ
%̀᠀0Ԁ!,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᴀကᰀ᐀ ሀሀ ሀሀ ᘀᘀༀကᰀᔀᰀ ᄀᬀ᐀ကༀᬀ ༀༀༀကᰀᬀጀ ᰀᬀᴀကᘀᬀ ሀሀ ጀ᐀ကᔀᔀጀ ᘀጀᴀကᬀ᐀ᴀ
%̀<ఀ$%ఀ!ԀԀఀ#!Ԁ*%Ѐ$܀܀᠀ ጀᔀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᰀကᔀᴀᴀ ሀሀ ሀሀ ሀሀ
%ഀ܀3᠀̀ഀԀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ကᴀༀጀ ሀሀ ሀሀ ጀကᰀᔀᄀက᐀ᘀᄀ ༀ᐀ကᴀༀ ᐀ᄀᴀကᴀᘀ ᘀༀጀကᰀጀ ሀሀ ሀሀ ጀကᬀᰀᔀကᬀᬀᘀ
9$Ԁ#᠀ᜀЀऀԀᤀἀ ᐀ᄀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ጀကᰀᴀᬀ ᴀጀကᬀᰀጀ ሀሀ ሀሀ ሀሀ
9!܀ഀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᰀༀ ሀሀ ሀሀ ᐀ጀကᄀᄀ ᔀᔀကጀᔀጀ ᴀᬀᔀကጀༀ᐀ ༀጀကᔀጀᴀ ሀሀ ጀༀကᰀᔀᔀ ጀᰀጀကᄀጀ
ᨀ*᠀ഀऀᨀഀ̀Ȁ̀Ԁऀ ጀጀက᐀ᬀᬀ ሀሀ ሀሀ ᰀကᬀጀᬀကᔀᄀ ጀကᴀༀᄀကᔀᴀᰀ ጀကᴀᰀᔀကᄀጀᄀ ጀကᰀ᐀ကᰀᬀᄀ ሀሀ ጀᘀᬀကጀᰀ ᰀᴀጀကᬀༀᰀ
,̀Ѐఀ܀!ࠀ᠀ԀᤀԀഀఀ!ἀ ᘀကᴀᴀᔀ ሀሀ ሀሀ ᴀက᐀ጀᰀက᐀ᔀᴀ ጀကᘀᰀကጀᬀᬀ ጀက᐀ᴀᄀကᘀༀᴀ ጀကጀᰀᰀကጀༀ ሀሀ ሀሀ ᰀጀᔀကጀᴀᘀ
,̀Ѐఀ܀!,᠀᠀Ԁἀᨀഀ̀܀ഀ.̀($ ကᔀᄀᰀ ሀሀ ሀሀ ሀሀ ጀကᬀጀༀကᄀᘀጀ ጀကᬀༀᔀကᰀᔀᄀ ᐀ጀᴀကᔀᄀᔀ ᴀᘀᄀကᴀༀᬀ ༀᔀကጀጀ ᐀ᘀ᐀က᐀᐀ༀ
:Ԁ&ఀࠀഀऀ%ࠀ'#ᜀ ᬀ ༀᬀကༀᴀᘀကᬀᔀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကᄀᬀጀကᄀᄀ ሀሀ ሀሀ
@Ѐ̀*ሀ ᠀̀ᤀԀ&/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᐀ကᰀᔀᬀ ሀሀ ሀሀ ᴀကጀᴀကᰀᄀ ᘀᔀᄀကᘀᘀༀ ᰀᬀကጀ᐀ᔀ ጀကᴀᘀༀကༀᴀᰀ ሀሀ ᰀጀကᄀ᐀ᬀ ༀጀကༀ᐀
ᔀЀ#ऀᄀကȀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀᄀကᴀᰀᔀ ሀሀ ጀကᘀ᐀ᘀကᴀᰀ ሀሀ ጀༀᰀကༀᔀᰀ ᘀༀᴀကᬀ᐀ᰀ ᴀကᬀༀᰀကᰀༀᰀ ༀᔀༀကༀᴀ ሀሀ ሀሀ
ᜀ᠀᠀9!̀ḀԀ&ᜀᤀԀ!̀Ѐഀ"ഀऀ̀ഀ $!ఀԀ!%Ѐ$܀܀᠀ ᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
ᜀ᠀*̀ഀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᴀ᐀ༀ ሀሀ ሀሀ ᘀༀᘀကᘀጀᴀ ጀᴀ᐀ကᴀᬀༀ ᰀᄀᬀက᐀ᄀ᐀ ᰀᴀᴀကᄀ᐀ᘀ ሀሀ ሀሀ ᰀ᐀ᔀကᰀጀᰀ
ᜀऀԀ܀ $!ఀԀ!%Ѐ$܀܀᠀ ጀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
)܀ഀ&᠀᠀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᰀ᐀ ሀሀ ሀሀ ᴀက᐀ᴀᘀ ᴀᔀᄀကᬀༀᰀ ጀᘀጀကᴀᄀ ጀ᐀ကᘀᴀ ሀሀ ሀሀ ᰀጀကᔀ
)܀!!Ԁ(܀%*!̀ഀ(&ᨀഀ̀Ȁ̀Ԁऀ ᄀᬀᘀ ሀሀ ᄀᔀကᘀᰀ᐀ ጀᬀༀကᰀༀ᐀ ጀᰀጀကᴀᄀጀ ᐀᐀က᐀ᘀᰀ ༀᰀကༀༀ ᴀጀကᰀᬀᬀ ᘀကᔀᘀᔀ ጀጀကጀጀᬀ
C܀ഀ,᠀᠀Ԁἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᘀကᬀᔀ ጀᰀကᰀ᐀ᰀ ጀကጀༀጀကᴀጀ က᐀ᬀᬀကༀ᐀ༀ ᰀကጀᔀᴀကᰀᬀ ᰀက᐀ᄀကᔀᔀ ᴀကༀᬀᰀကᰀༀᄀ ሀሀ ሀሀ ᐀ᴀကᔀᴀༀ
!ऀ̀ȀȀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀༀ ሀሀ ሀሀ ᄀᬀᘀကጀༀᔀ ᐀ကᰀ᐀ༀ ጀᄀᰀကᘀᬀ ጀᬀᔀကᘀ᐀ᔀ ሀሀ ሀሀ ᰀᰀကᘀᬀ
!᠀&Ḁऀᨀഀ̀Ȁ̀Ԁऀ ᐀ကᴀᬀᔀ ሀሀ ሀሀ ᴀကᄀᴀ᐀ကᄀᰀ ༀᔀᘀကᬀ ᄀကᄀᬀᘀ ጀကᰀᴀᬀကᔀᴀᔀ ᰀᘀကༀጀ ᘀကᔀᘀᔀ ጀᰀᄀက᐀ᄀᔀ
$ഀЀԀ᠀᠀܀!:ᤀ4Ѐ8̀᠀᠀%Ѐ$܀܀᠀܀Ȁ%ЀЀԀ&& ጀᰀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᘀᴀጀ ሀሀ ሀሀ ሀሀ
$!ఀԀ!%Ѐ$܀܀᠀܀Ȁ%ഀ-̀Ԁ(܀ ጀကᬀጀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᄀကᄀጀጀ ጀᄀᔀကᰀᔀᔀ ሀሀ ሀሀ ሀሀ
$᠀,̀&ఀࠀ᠀ԀᤀԀഀఀ!ἀ ጀ᐀ကༀᬀᘀ ሀሀ ᴀကᬀᄀༀကᴀጀ᐀ ጀᬀကᴀᬀጀကᴀༀ ᄀကᰀ᐀ကᔀጀༀ ᰀကᰀᄀ᐀ကᬀ᐀ᘀ ᴀကᔀᬀ᐀ကༀᄀᔀ ሀሀ ሀሀ ጀကᬀᄀᔀကᰀᴀᴀ
$᠀,̀&ఀ'Ԁ!ഀ̀ഀ( ܀ᤀᤀഀ̀ఀἀ $!ఀԀ! ᄀᔀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᴀကᘀᴀᄀ ሀሀ ሀሀ ሀሀ
᠀&&̀Ѐ᠀ᜀЀऀԀᤀἀ ᄀᔀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᬀကጀᔀ ሀሀ ሀሀ ሀሀ
᠀Ԁ!,̀Ԁ3 $!ఀԀ!%Ѐ$܀܀᠀ ༀᰀᄀ ሀሀ ሀሀ ᴀༀༀကᔀᄀᄀ ሀሀ ᰀᬀကᰀᘀༀ ᔀᔀကༀ᐀ᘀ ሀሀ ሀሀ ሀሀ
܀!܀ഀऀ܀ᨀഀ̀Ȁ̀Ԁऀ ᴀကᔀᘀᬀ ሀሀ ጀ᐀ᰀကᴀༀ ᰀᘀကᰀༀᄀ ᔀᘀက᐀ጀ ጀᬀᄀကᰀༀᔀ ᰀༀᄀကጀᰀᴀ ᄀᘀက᐀ᄀᴀ ᐀ᴀကᴀༀ ጀᴀᔀကᰀༀༀ
܀!ఀԀ7.̀᠀᠀ᜀЀऀԀᤀἀ $!ఀԀ!%Ѐ$܀܀᠀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᴀᬀᰀ ᴀༀကᔀᰀᄀ ሀሀ ሀሀ ሀሀ
-!ഀ᠀᠀ࠀሀ $!ఀԀ!%Ѐ$܀܀᠀ ༀᴀᄀ ሀሀ ሀሀ ᰀᰀᬀကᴀᄀᄀ ሀሀ ጀᔀᔀကᴀᔀᬀ ᔀᴀကጀᘀ ሀሀ ሀሀ ሀሀ
-Ԁ$Ԁ& $!ఀԀ!%Ѐ$܀܀᠀က"ഀЀ= ጀጀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
-Ԁ$Ԁ&ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᔀᄀ ሀሀ ሀሀ ᘀጀကᄀༀᄀ ጀᘀကᰀᔀᬀ ጀᴀကༀ᐀ᴀ ᴀᴀက᐀ ሀሀ ሀሀ ᔀကጀ᐀
-Ԁ᠀4!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀက᐀ᔀᄀ ሀሀ ሀሀ ጀကᄀᬀᴀကᄀᰀᬀ ᴀༀက᐀᐀᐀ ሀሀ ᄀᰀጀကᔀᘀጀ ሀሀ ሀሀ ᬀကᰀༀᬀ
-̀&Ѐ܀0Ԁ!ἀ%Ѐ$܀܀᠀ ᘀᰀጀ ሀሀ ሀሀ ᰀᘀᘀက᐀ᄀᄀ ሀሀ ᰀ᐀ကᄀ᐀ ጀᴀ᐀က᐀ᔀ ሀሀ ሀሀ ሀሀ
ࠀ(᠀Ԁ&#Ԁ+ $!ఀԀ!%Ѐ$܀܀᠀ ጀကᬀᘀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀᬀကᘀᄀጀ ሀሀ ሀሀ ሀሀ
ࠀ&ఀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᰀᘀက᐀ᔀကᄀᴀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀက᐀᐀ကༀᘀጀ ሀሀ ሀሀ
ࠀഀЀ̀ഀ̀ఀ&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀကᄀᴀༀ ሀሀ ሀሀ ᴀကༀᘀကጀᔀᄀ ᴀᘀ᐀ကᘀᔀᔀ ᄀ᐀ᬀကᄀ᐀ᴀ ᔀᔀᰀကᬀ᐀ጀ ሀሀ ሀሀ ᴀ᐀ᄀကༀᬀᄀ
ࠀ&Ѐ܀ഀऀ̀ऀ܀ $!ఀԀ!.̀($%Ѐ$܀܀᠀ ᘀᘀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀᴀကᬀༀᄀ ሀሀ ሀሀ ሀሀ
ࠀ&Ѐ܀ഀऀ̀ऀ܀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᘀကᰀ ሀሀ ጀကጀጀကጀᔀᘀ ᔀကᔀༀᄀကᬀ᐀ༀ ᰀက᐀᐀ᰀကᘀᄀጀ ᰀကᬀༀကༀ ᴀကༀᄀༀကᰀᘀᰀ ሀሀ ሀሀ ᰀᬀᴀကᴀༀ᐀
ࠀ&Ѐ܀ഀऀ̀ऀ܀ᨀഀ̀܀ഀ.̀($ ᔀကᄀᔀᰀ ጀᰀကᰀᄀᬀ ሀሀ ሀሀ ᴀᔀᬀကᰀༀ ᐀ᴀༀကᬀᴀᴀ ጀကᬀᰀጀကༀᘀጀ ᄀጀက ጀက᐀ᘀᬀကᔀᘀ ༀᄀကᔀᔀ
ࠀ<*᠀܀!Ԁ!ࠀ᠀ԀᤀԀഀఀ!ἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᔀጀ ሀሀ ሀሀ ᘀᄀကጀጀᬀ ሀሀ ሀሀ ᰀကᴀᄀ᐀ ሀሀ ሀሀ ሀሀ
2᠀᠀Ḁ!܀܀+ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀကᴀༀ ሀሀ ሀሀ ᴀကᴀ᐀ᰀကᔀᬀᄀ ᘀᄀᬀက᐀ᴀༀ ᘀᴀကᄀᔀᘀ ᔀᘀᄀကጀᘀᬀ ሀሀ ሀሀ ᔀༀကᰀᰀ
2᠀᠀Ḁ!܀܀+ᨀഀ̀܀ഀ.̀($ ᴀကᔀᴀༀ ሀሀ ሀሀ ሀሀ ᴀጀ᐀ကༀጀ ጀༀᰀကᘀ᐀ᄀ ᰀᄀᬀကᘀᬀᴀ ጀᬀᴀကጀᘀᬀ ሀሀ ᄀᄀᘀကጀༀᘀ
2Ԁ&ఀԀ!ሀࠀऀ̀&܀ഀ $!ఀԀ!%Ѐ$܀܀᠀ ጀကᬀༀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀᰀကᬀༀ ሀሀ ሀሀ ሀሀ
8᠀܀Ḁ᠀'Ԁ!ഀ̀ഀ(E.܀ᤀԀ $!ఀԀ! ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
8!ԀఀԀ!%ഀ-̀Ԁ(܀ᜀЀऀԀᤀἀ ᄀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᬀကༀᘀጀ ሀሀ ሀሀ ሀሀ
8!܀&&ᤀ܀ഀఀᨀഀ̀܀ഀ.̀($ ᴀᰀကᰀᰀ᐀ ሀሀ ሀሀ ሀሀ ᘀᘀᬀကᰀ᐀ᄀ ጀက᐀ༀጀကᘀᴀᄀ ᰀကጀᬀကᄀᄀᴀ ᴀጀጀကᘀጀᬀ ༀကᘀᄀᬀကᔀ᐀ጀ ጀကༀༀᘀကᴀᰀༀ
8C܀ᤀԀ#!+ᜀЀऀԀᤀἀ ᴀကᔀᄀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᬀᄀကᘀᰀༀ ሀሀ ሀሀ ሀሀ
.!!̀Ԁఀ9Ḁᤀഀ,̀᠀᠀(Ԁ $!ఀԀ! ᴀᰀ ሀሀ ሀሀ ጀᴀᄀကᰀᴀᬀ ሀሀ ጀကᬀጀᔀ ᰀጀကᄀ᐀ᬀ ሀሀ ሀሀ ሀሀ
8866 California State Auditor Report 2003-107 California State Auditor Report 2003-107 8877
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ሀሀ ሀሀ ሀሀ ሀሀ ᔀᔀက᐀ጀ᐀ ጀᰀᰀကᄀᴀᔀ ሀሀ ሀሀ ᘀༀကᄀ᐀ᔀ ᘀༀက᐀ༀᄀ ጀᘀᰀကᰀᬀ ጀက᐀᐀ကᘀᔀᄀ ᄀༀကᘀᰀᄀကᔀᔀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᘀ᐀ ሀሀ ᴀᰀᴀကᔀ᐀᐀ ᰀᰀᴀကༀᄀ
ᰀጀကᬀᬀༀ ᄀጀༀကᘀༀᰀ ሀሀ ጀༀကᰀᴀᘀ ᴀጀᬀကጀༀༀ ᴀᬀကጀᬀᔀ ᴀᘀᴀက᐀ᰀጀ ༀༀကᔀᴀᬀ ጀༀᴀကᴀᬀጀ ጀᴀ᐀ကጀᰀༀ ጀᬀᬀကᰀᄀ ᐀ᰀጀကᴀᴀᄀ ᐀ကᬀᄀᬀကᬀጀᬀ
᐀ᄀက᐀᐀ᬀ ᔀጀᬀကᄀᔀጀ ሀሀ ጀᔀကༀᘀᘀ ᰀကᰀᬀ ᰀᴀᬀကᰀༀ᐀ ᘀጀᬀကᰀᰀᘀ ሀሀ ᴀᄀᴀကᔀᴀጀ ᴀᬀကᘀᴀ ᴀᬀༀကᬀᘀጀ ᔀༀༀကᄀᴀᬀ ᘀကᘀༀᘀကጀᔀ
ᄀᘀᘀကጀᴀༀ ᐀ጀᴀကጀༀᄀ ሀሀ ᐀ጀᴀကᔀᬀༀ ᬀༀကༀᔀᰀ ༀᰀᄀကጀ᐀ ሀሀ ሀሀ ᰀༀᴀကᰀ᐀ༀ ᰀᰀᬀကༀ᐀᐀ ᴀᔀᘀကᰀᄀༀ ᰀကᴀ᐀ᘀကᴀᘀᴀ ጀ᐀ကᬀᴀ᐀ကᄀᘀ
ጀༀကᰀ ጀကᴀᄀᔀ ሀሀ ကᘀༀᰀ ᘀက᐀ᔀᄀ ᔀက᐀᐀ᔀ ሀሀ ጀᬀᬀကᬀᬀᬀ ༀကᄀᔀༀ ᄀကᘀᴀᔀ ᐀ကༀᰀᄀ ᴀᴀᄀက᐀ᘀ ᘀᬀᄀကᴀᄀᔀ
ሀሀ ሀሀ ᔀကᔀᘀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᬀጀ ጀ᐀ᴀကᘀᬀᬀ ᰀᴀᔀကᘀᬀ
ᰀ᐀ᘀကༀᬀ ༀᬀጀကᴀᄀ ሀሀ ᄀༀကᰀᰀᔀ ᰀጀᰀကༀጀ ᴀᘀጀကᰀᄀᬀ ᔀကᬀༀᘀ ጀᄀᘀကᬀᬀ ጀᘀᘀက᐀ༀᬀ ጀᔀᰀကᴀᰀ᐀ ጀༀကᰀᬀ ጀကᘀᘀကᘀᴀ ጀጀကༀᄀကᰀጀᔀ
᐀ᄀကᘀᘀᔀ ᴀ᐀ᘀကᰀᰀᬀ ሀሀ ጀᄀᘀကጀᘀ᐀ ጀጀကᬀᘀༀ ጀᄀᄀကᄀᰀᘀ ሀሀ ሀሀ ᐀ༀကༀᘀጀ ᐀ᬀကᘀ᐀ᘀ ᔀᘀကᘀጀጀ ༀጀကༀ᐀ጀ ᄀကᘀᴀ᐀က᐀ᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀᬀကᴀᴀᄀ ᄀጀጀက᐀ᬀ
ሀሀ ሀሀ ሀሀ ᴀᰀᬀကᴀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀᬀက᐀ᬀ᐀ ༀᬀጀကጀༀ
ሀሀ ሀሀ ሀሀ ጀကᔀༀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᴀ᐀က᐀ᬀᴀ ጀကᬀ᐀ကጀ
ሀሀ ሀሀ ሀሀ ጀᬀᄀကᘀጀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᴀကᴀᘀᔀ ጀကᬀᔀကᬀ᐀ᔀ
ጀጀᰀကᰀༀᬀ ᄀ᐀᐀ကጀ᐀ ሀሀ ᴀᄀᬀကᴀᰀᔀ ᴀᄀᴀကༀༀᔀ ᴀጀᄀကᴀᔀጀ ᄀ᐀ༀကༀᰀༀ ሀሀ ጀጀကᰀᄀ ጀᰀက᐀ᄀጀ ጀༀጀကᬀᴀༀ ᘀᄀᔀကᴀᘀༀ ကᔀᬀጀကᰀጀᬀ
᐀ᰀᔀက᐀ᰀༀ ሀሀ ᰀကᄀကᬀᬀᔀ ጀကᬀ᐀ጀကᘀጀጀ ᘀᘀᬀကᔀᬀጀ ᘀᰀጀကᬀᘀᄀ ጀကጀᘀጀကᔀጀᰀ ༀᬀကᬀᬀᬀ ᄀጀᴀကᰀᘀༀ ༀጀᰀကጀᘀᄀ ᴀᬀᴀကᔀ᐀ᬀ ကᄀጀᴀက᐀ༀᴀ ᴀༀကᴀጀᰀကᰀ᐀ᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᬀကጀᘀᴀ ጀᴀᴀကༀ᐀
᐀᐀ᴀကᘀጀᄀ ᴀကᴀᴀက᐀ጀᬀ ጀကጀᄀကጀༀᄀ ጀကༀᄀᔀကᄀༀᴀ ጀကᄀ᐀ᬀကᰀᔀጀ ጀကᰀᴀ᐀ကᔀ᐀ᰀ ᴀကༀᘀကᬀጀᔀ ጀကᘀᬀကᄀᄀ ᐀ᬀကጀᘀᬀ ᘀᄀༀက᐀ᘀጀ ༀᬀကጀጀᬀ ကༀ᐀ᰀကጀ᐀ጀ ᄀᴀကᄀᴀጀကᄀༀᰀ
ጀကᄀᬀༀကጀᬀ ጀကᘀ᐀ကᴀᘀ᐀ ጀကᴀᘀᔀကᄀ᐀ᔀ ጀကᰀ᐀ကༀጀᘀ ᐀ᘀༀကᰀᘀༀ ᐀ᴀༀက᐀᐀ᄀ ጀကᔀᴀᘀကጀༀᴀ ጀကༀᄀကጀጀᘀ ᴀༀကᄀᴀ ༀᔀᴀကᴀ᐀ጀ ᰀᄀᴀကᔀ᐀ᬀ ༀကༀጀᔀကᴀጀ ᰀᘀကᔀᴀ᐀ကᄀᘀ
ሀሀ ሀሀ ༀᔀကጀᄀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀ᐀ကᔀᔀᘀ ᰀᰀᰀကጀᬀᰀ ༀᄀᔀကᘀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀᬀကᬀᬀᬀ ᴀᬀᬀကᬀᬀᬀ
ᴀᬀጀကᰀༀ ᴀᄀጀကༀᰀᬀ ሀሀ ጀᔀကༀᬀᰀ ጀᰀጀကᘀ᐀ᄀ ጀጀᔀကᰀ᐀ᴀ ᴀᰀጀကጀጀᘀ ሀሀ ᘀᘀကጀᴀༀ ᔀᄀကᔀ᐀ᰀ ᘀᴀကᘀᘀᄀ ᘀᘀကᴀༀᰀ ༀကᬀᬀༀကᘀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᰀᘀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᴀက᐀ᴀ᐀ကᴀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀကᔀᘀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᬀကᬀᔀᔀကᴀༀༀ
ༀᄀကᬀᘀᬀ ᘀᘀကༀᰀᴀ ሀሀ ᰀᄀ᐀ကᔀᴀ ᰀༀᘀက᐀ᘀ ᰀༀᴀကༀጀᴀ ሀሀ ሀሀ ᴀᔀጀကᴀᴀᄀ ᴀᰀᬀကጀᬀᔀ ᴀጀ᐀ကᴀᔀༀ ጀကᄀᴀᘀကᔀᔀ ᘀက᐀ᰀᔀကༀᘀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀༀ᐀ကᔀᘀᔀ ༀᴀᄀက᐀ᰀ᐀
ᰀကጀᴀᬀကༀᴀ᐀ ᴀကᄀᴀᴀကᘀᬀᘀ ሀሀ ᴀကᔀ᐀ጀကᬀᄀ ጀကༀ᐀က᐀ᰀ᐀ ጀကༀༀ᐀ကᴀᬀ ᴀကᔀᴀጀကᄀༀᴀ ᐀ᬀᔀကጀጀᰀ ጀကᬀༀ᐀ကᴀᰀ᐀ ᐀ᔀጀကᴀᬀᬀ ᔀကༀጀᬀ ጀጀကༀጀᄀကᔀᘀ ᘀᘀကᴀᘀༀကᴀ᐀᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀᬀကༀᘀᴀ ᔀༀᄀကᄀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᬀကᴀᴀᴀ ༀᰀကጀᬀᄀ
ጀᰀကༀᔀᬀ ༀᬀကᘀጀ ሀሀ ᄀༀကᬀᴀ ᴀᔀကᴀᄀጀ ᴀᰀကᴀᔀᘀ ሀሀ ሀሀ ጀᔀကᬀ᐀ ጀᄀကᄀᘀᄀ ጀကᔀᰀᔀ ༀጀༀကᔀᬀ ጀကጀᘀᄀက᐀ᔀᄀ
ᬀᄀကᘀᘀ ᐀ᄀᘀကᘀ᐀ᔀ ሀሀ ᔀᄀကጀᬀᬀ ᐀ᬀက᐀ᘀᘀ ᄀᰀကᬀᰀ ሀሀ ሀሀ ᄀᴀကᴀᄀ᐀ ᰀ᐀ᄀက᐀ጀ ᰀༀጀကጀᰀᘀ ᰀကᬀᰀༀကᴀ ᴀጀကᴀᬀጀကᘀᰀༀ
ᔀᄀကༀᘀᔀ ᔀᴀကᬀᔀᔀ ሀሀ ကᔀᴀ ᄀᔀကᄀᴀᔀ ᄀᄀကᰀᰀᔀ ጀጀကༀᄀᴀ ሀሀ ᰀᬀကᬀᄀ ᴀᘀကጀༀༀ ᰀᔀကᬀᘀᰀ ༀ᐀ᴀကༀᰀༀ ᴀကༀᬀጀကᴀᔀ
ᰀጀ᐀ကᄀ᐀ ᔀᔀጀကᔀ᐀ᬀ ሀሀ ᰀᔀကᴀ᐀᐀ ᄀༀကᬀᬀᄀ ᰀ᐀ᰀကጀᴀᰀ ᰀᄀጀကᔀᴀ᐀ ᐀ᔀကጀᔀ ᴀༀကᰀ᐀ ᴀᄀᰀကᘀᔀጀ ᰀጀကᔀ᐀ᰀ ᴀကᰀ᐀ᄀကᬀᄀ ᴀጀကᔀ᐀ကጀᔀጀ
ᘀᄀကᘀጀᰀ ᰀᰀᰀကᘀᘀ ሀሀ ጀᬀༀကᔀༀᘀ ጀༀጀကༀᴀ ጀᰀༀကᘀༀༀ ༀᰀကༀ᐀᐀ ሀሀ ጀᬀᴀကᄀᘀᴀ ᘀက᐀ᘀᰀ ᐀᐀က᐀ᴀᔀ ᄀᘀ᐀ကᰀᴀ ᰀက᐀ༀᬀကᴀᄀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᰀᘀ ᰀᔀကᴀᔀ
ᄀကᘀᬀༀ ጀጀကᔀጀᴀ ሀሀ ሀሀ ᄀကጀᬀጀ ᰀကᔀᴀ ᘀကᘀᘀༀ ሀሀ ᴀကᔀᄀ ᴀကᰀᰀᄀ ᴀကᄀᄀጀ ᰀༀကༀᘀ ጀᰀကᔀᬀᔀ
ጀᬀ᐀ကᰀᴀᄀ ጀᬀᰀက᐀ጀ ሀሀ ༀᄀကༀᔀ ༀᘀကᰀጀᴀ ༀᰀကᴀༀᰀ ሀሀ ကጀᴀༀ ᰀༀကༀᰀᘀ ᰀᴀကᰀᴀᬀ ᰀကᔀༀᄀ ᴀᘀᔀက᐀ᔀጀ ᴀကༀᘀᬀကᄀ᐀ᬀ
ᰀကᴀ᐀ᘀက᐀ᰀ ᴀကᄀᄀကᄀᔀ ሀሀ ᄀကᘀᄀༀကᄀᰀ᐀ ጀကᴀጀᔀကᄀༀ᐀ ጀကጀᬀༀကༀༀᘀ ጀကᔀᰀကᄀᰀ ᴀက᐀ᘀကᘀ᐀ ᘀጀ᐀ကᄀᘀ ᔀᬀᬀကᬀᴀ ᔀᰀጀကᄀᴀᔀ ጀᬀကᴀᄀᔀကᔀᄀᄀ ጀကᴀᔀᔀကᰀᘀᰀ
ሀሀ ሀሀ ሀሀ ጀጀᄀကᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᄀᄀကༀᬀ ᄀༀက᐀᐀ᰀ
ሀሀ ሀሀ ሀሀ ጀᄀᘀကᬀༀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀᴀကᬀᘀᄀ ༀጀጀကᘀༀᴀ
ᴀᄀကጀᄀጀ ጀᄀက᐀ᬀጀ ሀሀ ᔀကᴀༀᬀ ༀကᄀᰀༀ ᄀကᄀᰀᘀ ሀሀ ሀሀ ᰀကᰀᔀᄀ ᴀကᘀᔀᴀ ᴀကᔀༀᄀ ᰀᔀကༀᄀᘀ ᰀᰀ᐀ကᬀᘀᬀ
ᔀༀက᐀ᰀᰀ ጀကᘀက᐀ᘀᔀ ᴀကᬀᴀጀကᬀᔀᴀ ጀကᰀᔀကጀᰀᴀ ᘀᘀᘀကᄀጀᔀ ᘀᬀ᐀က᐀ᄀጀ ጀကᄀༀကᘀༀጀ ሀሀ ༀᄀᄀကᬀ᐀ᄀ ༀጀጀကᴀ᐀ᔀ ᴀᰀကᄀᄀᄀ ༀကᬀ᐀ༀကᬀༀᔀ ᰀᬀကᘀᬀༀကᘀ᐀ᴀ
ᴀကᬀᄀᴀကༀᬀᰀ ጀကᔀᄀ᐀ကᬀᘀ ሀሀ ጀကᰀᔀကༀᬀ᐀ ጀကᴀༀጀကᬀጀ ጀကጀᔀᄀကᔀᴀ ጀကᰀ᐀ကᰀᴀ ᴀကᴀᄀကᘀᘀᘀ ᔀ᐀ᄀကᴀᔀ ᔀᴀက᐀ᄀༀ ༀጀကༀጀༀ ᔀကᴀᴀ᐀ကᰀ᐀ᬀ ᄀᔀကᴀ᐀ༀကༀᰀ
ጀᴀᔀကᰀጀ᐀ ༀᰀༀကᄀጀᴀ ሀሀ ᰀጀက᐀ጀ ᴀᘀᬀက᐀ᔀᄀ ᴀᄀ᐀ကᘀ᐀᐀ ᘀጀကᬀ᐀ༀ ሀሀ ጀᄀကᰀᴀጀ ጀༀᰀကᴀᴀ ጀᔀᘀကᴀᔀᔀ ጀကༀጀᔀကᴀጀ ᘀကᬀ᐀ᰀကᬀᴀᴀ
ༀကᴀᄀᔀကᘀᄀ ᰀကༀᴀᴀကᬀᰀᘀ ሀሀ ᴀကᰀᄀᬀကᴀጀᔀ ᴀကᰀᴀᘀကᘀᔀ ᴀကጀᔀᘀကᰀᰀᄀ ᔀᔀጀကᄀᘀᴀ ᄀကᬀᄀጀကᘀᬀ ጀကᄀᘀᴀကༀᘀᘀ ጀကᰀᄀᰀက᐀ༀᔀ ᐀ᰀကᬀᘀᄀ ᴀᬀကጀༀကᬀᄀ ጀᄀᔀကᘀᬀᔀကᄀᘀᰀ
ሀሀ ሀሀ ᘀကᰀᘀကᬀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀጀᴀကᴀ᐀ᘀ ᐀ကጀጀༀကᰀᴀ
ༀᄀကᴀᴀༀ ጀ᐀᐀ကᬀጀ ሀሀ ᐀ᴀကᴀ᐀ ጀᴀጀက᐀ᴀༀ ጀᬀᄀကᄀ᐀ᘀ ሀሀ ጀጀᰀက᐀ༀ ᔀᴀကᴀ᐀ᘀ ༀကᔀ᐀ᬀ ᘀጀကༀጀᴀ ༀᔀကᄀጀ ᄀကᄀༀᘀကᴀᬀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᴀကᄀᔀᔀ ጀᴀကጀ᐀᐀
ጀᴀༀကᔀᴀᰀ ᰀᘀက᐀ᴀ ሀሀ ጀᴀကᘀᰀጀ ᄀᄀᄀကᔀᬀ ᴀᘀᬀကᘀᰀᘀ ሀሀ ሀሀ ጀᘀᄀကጀᘀᴀ ጀᔀༀကጀᔀ ᐀ကᘀ ጀကᰀ᐀ጀကༀᔀༀ ᘀကༀᬀᬀကༀ᐀ᴀ
ሀሀ ሀሀ ሀሀ ጀᄀက᐀ᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᄀကᔀᰀᔀ ጀᴀကᬀᴀᄀ
ᴀᄀကᴀ ᄀᔀကᴀᰀᬀ ሀሀ ጀༀကᬀᘀༀ ᴀᬀကᬀༀᰀ ጀᔀကᘀᰀༀ ᔀကᰀᴀ ሀሀ ጀጀကༀༀጀ ጀᬀကᘀᘀᰀ ጀༀကᴀༀᄀ ᔀᰀᬀကᔀༀ ጀကༀᰀᄀကᘀᴀ
ᰀ᐀᐀က᐀ጀ᐀ ᔀༀကᘀᴀༀ ᔀကᴀᴀༀ ᄀጀᴀကༀᄀᴀ ᬀᴀကᰀጀᬀ ༀጀᰀကᰀᴀᬀ ጀᰀᬀကᔀᴀᄀ ሀሀ ᰀᄀကᔀᔀᘀ ᰀᴀကᬀༀᔀ ᰀᄀကᴀᴀ ᴀကᄀༀ᐀ကༀᔀᬀ ጀᄀကᬀᄀကᘀᘀ᐀
ᄀጀက᐀ᘀᴀ ᘀᄀᘀကᘀᄀༀ ሀሀ ᄀ᐀ᄀကᰀ ᄀᬀᬀကᴀᄀ ᰀༀᘀကᰀᔀᄀ ᔀက᐀ᰀᔀ ሀሀ ᴀᰀကᴀᄀᄀ ᴀᰀကᬀᔀᔀ ጀ᐀ༀကᴀᄀᘀ ጀကᄀᬀ᐀ကᘀༀᬀ ጀᰀကᰀᬀ᐀ကጀᴀᄀ
ᴀ᐀ᬀကᰀᬀ ᔀጀကᔀᔀᰀ ሀሀ ᔀ᐀ᔀက᐀᐀ᘀ ᄀᬀᔀကᔀ᐀ᴀ ᰀᬀကᰀᔀ ༀᬀༀက᐀ༀጀ ሀሀ ጀᔀᄀက᐀ᬀᔀ ጀᘀကᴀ ጀᔀༀကᄀ᐀ᬀ ጀကༀༀᘀကᬀᔀ ᘀကᔀ᐀ጀက᐀ᄀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᰀᰀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀက᐀ᔀကᬀༀጀ
ᴀᄀ᐀ကༀᬀ ᔀᴀༀကᔀጀᴀ ጀကᄀጀᬀကᴀༀ᐀ ᴀᘀༀကጀᴀᔀ ᄀᴀጀကᴀᔀᴀ ᰀᔀ᐀ကᘀᰀ ༀᴀᄀကᰀᬀༀ ጀᄀကᔀᴀᬀ ᴀༀᴀက᐀ᄀༀ ᴀᰀᘀကᴀᴀ ሀሀ ጀကᔀᬀጀကᔀᰀᄀ ጀᴀကༀᬀᬀကᰀༀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀᄀက᐀ᬀༀ ጀᴀကጀᘀᄀ ሀሀ ሀሀ ᔀᄀကᴀᔀ ᐀ᘀကᔀᔀ ᰀကᴀᴀᘀ ጀᔀကᔀጀကᰀᔀༀ ᰀᘀကᘀᬀᄀက᐀ጀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀကᔀᰀᄀ ጀༀကᔀᰀᄀ
ᰀᬀကᰀᰀ᐀ ᴀᄀကᘀᘀᰀ ሀሀ ጀᴀༀကᰀጀ ጀጀᬀကᔀༀ ጀᬀᬀကᬀጀᘀ ᘀᴀကༀᰀጀ ሀሀ ᔀᄀကᄀༀᔀ ᰀကᔀᴀᘀ ᄀᬀကᴀༀᄀ ᄀᴀကᴀᴀ ᰀကᰀᘀༀကᄀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀ᐀ကༀᬀ ᴀᬀ᐀ကༀᬀ
ᘀကᴀጀᬀ ጀᰀጀကᄀᘀ᐀ ሀሀ ጀጀᄀကᘀᰀ ᔀᴀကᴀᬀ ကጀᬀᔀ ᴀᬀကᄀᘀ᐀ ሀሀ ᄀ᐀ကᰀᘀᘀ ᄀጀကᘀᔀᬀ ᴀ᐀ကᴀ᐀ ᰀᬀကᘀᴀᄀ ᴀကༀᘀကᔀᬀ
ᰀᄀကᰀᴀᄀ ᴀကᰀᰀ ሀሀ ᴀᔀကጀ ጀᘀကᔀༀᄀ ጀᔀကᴀᬀᔀ ሀሀ ሀሀ ጀጀကᔀᄀ ጀᬀကᔀᰀ ጀༀကᴀᔀᘀ ᴀᴀༀကᰀᘀ ጀကᬀጀကᔀᰀ᐀
ጀကᴀᔀጀကᬀᬀጀ ጀကᘀጀᬀကༀ᐀ᄀ ሀሀ ᐀ᰀጀကༀᔀᘀ ᐀ጀᔀကጀᔀༀ ᔀ᐀ᔀက᐀ᴀ ጀက᐀ጀᴀကᰀᰀᄀ ༀᄀጀကᬀᘀᘀ ᬀᰀကᔀᔀ ༀጀᬀကᔀᘀᰀ ᰀᴀ᐀ကᬀᔀ ᰀကᘀ᐀ᄀကᄀጀᔀ ᰀᴀကᔀༀᴀကᘀᘀ
ᄀᬀကༀጀᬀ ጀᬀᄀက᐀ᘀᔀ ሀሀ ᴀᄀကᰀᬀᴀ ᄀᴀကᴀᄀጀ ᰀༀကᘀᰀᔀ ጀᬀᬀကጀᬀༀ ሀሀ ᴀက᐀᐀ᰀ ᴀᴀကᘀ᐀ᬀ ᴀᄀကᔀᘀᘀ ጀ᐀ᴀကᰀᴀ ጀကᰀᔀᘀကጀᘀༀ
ᴀᴀᔀကጀᬀᬀ ༀᴀጀကᰀᬀ᐀ ሀሀ ᄀᘀကጀᬀ ᄀጀᴀကጀᴀᰀ ᰀᘀကᔀጀᔀ ᔀጀက᐀ༀ ጀᘀᘀကጀༀᴀ ᴀༀကᰀᴀᔀ ᴀᄀᘀကༀᔀᰀ ᴀ᐀ᰀကᴀጀᄀ ᴀကᴀᰀကᘀᬀ ጀጀကጀᘀᄀက᐀ᄀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᘀကᬀᔀᰀ ᔀကᘀ᐀ᄀ
ሀሀ ሀሀ ሀሀ ᰀᔀကᬀༀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကༀጀ ሀሀ ᄀᔀᰀကᄀᬀᰀ ᐀ᄀᘀကᔀༀ᐀
ጀကᰀༀကᔀ᐀ᘀ ᴀကጀᴀ᐀ကᰀᘀ᐀ ሀሀ ጀကᬀᴀᬀကༀᔀᔀ ጀကᬀကጀༀᔀ ᘀༀༀကᬀᔀᰀ ጀကᔀᴀကᴀᄀጀ ᄀᘀᄀကᔀᘀ ༀᴀကᬀᬀᔀ ༀᘀᄀကᔀༀᴀ ᄀ᐀ᔀကᬀᄀ ကᰀᘀᰀကᰀᰀᔀ ᄀᬀကᘀᴀᬀကᰀጀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀᬀကༀᔀ ᴀᔀᰀကᄀᬀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀᴀက᐀᐀ᘀ ᴀᴀᰀကጀᔀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀကᔀᘀ ሀሀ ᴀᴀᄀကጀ᐀ᄀ ᬀᰀကᘀ᐀
ጀကༀᴀᬀ ጀ᐀က᐀ጀᰀ ሀሀ ጀጀᴀကᰀༀᘀ ጀᰀༀကᴀᄀᴀ ጀጀᰀက᐀ጀᘀ ᴀᄀᰀကᘀༀᄀ ሀሀ ᔀༀက᐀ᴀᔀ ᔀᰀကᴀጀᄀ ༀጀကᔀᰀᰀ ᘀጀကᬀᬀᬀ ᰀကᰀᰀᘀကᴀༀ
ሀሀ ሀሀ ሀሀ ᴀကᔀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀက᐀ᬀᘀ ᐀ကༀጀༀ
ሀሀ ሀሀ ሀሀ ᔀጀက᐀ጀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀက᐀ጀᰀ ሀሀ ᴀᘀᴀကᔀᔀᬀ ᐀ᄀᘀကᴀᔀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀကᘀጀ᐀ ᰀᰀကᘀጀ᐀
ᔀကᴀጀጀ ጀ᐀ကᰀጀ ሀሀ ᔀက᐀ᘀᔀ ᘀကᔀༀ᐀ ᔀကᴀᬀጀ ሀሀ ሀሀ ༀကༀ᐀ጀ ᄀကᔀᄀᄀ ကༀ᐀ᄀ ᔀᴀကጀᘀጀ ᰀᄀᴀကༀᘀༀ
ጀༀကᰀ ᴀᬀက᐀ᴀᬀ ሀሀ ᴀᄀကᘀᬀ ጀጀጀကༀᘀᘀ ጀጀᰀကᰀᰀጀ ሀሀ ሀሀ ᘀᔀကᄀᄀ ᔀᄀကᴀᴀ ᐀ጀကጀᔀᘀ ༀጀကༀᘀ ᰀကᴀጀကጀᘀ
ሀሀ ሀሀ ሀሀ ᰀᘀက᐀ᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᄀကᔀᰀᰀ ሀሀ ᰀကᄀᘀᰀ ᐀ᘀᘀကༀᔀᰀ
ሀሀ ሀሀ ሀሀ ᔀကᰀᘀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကᘀጀᴀ ሀሀ ᰀጀᘀကጀༀ ᄀༀᘀကጀ᐀ጀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀကᘀᴀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᔀကᔀጀᰀကᘀᴀ᐀
ጀᬀကᄀ ༀༀကༀᬀᘀ ሀሀ ጀᄀᔀကጀༀ ᴀༀᔀကᄀᰀ᐀ ᴀᰀᰀက᐀ ᄀᬀကᔀᰀᄀ ሀሀ ጀᔀᔀကᔀᔀᴀ ጀༀᬀကᔀᘀༀ ᔀက᐀ᬀༀ ጀကༀᴀကᔀጀ᐀ ᘀကᴀༀᄀက᐀ༀᔀ
ሀሀ ሀሀ ሀሀ ᴀጀᰀက᐀ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀကጀᬀᄀ ሀሀ ᰀጀᔀကጀᘀᘀ ᔀༀကᬀᰀ
ጀကᔀᄀጀက᐀ᄀ ጀကᬀጀကᬀᔀ ሀሀ ጀကᴀᘀကᰀጀ ᘀᘀᄀကᘀᘀᴀ ᔀ᐀ᰀကᘀༀ ጀကᰀက᐀ጀᰀ ጀༀᬀကᬀᬀᬀ ༀ᐀ᰀကᴀ᐀ᬀ ༀᬀᰀကༀᬀ ᴀጀᔀကᰀᘀ ᄀကᬀᔀᰀကᰀ᐀ༀ ᰀᴀကᴀༀ᐀က᐀᐀
ᴀᰀༀကᘀጀ ሀሀ ሀሀ ᐀᐀ᰀကᔀᄀᄀ ᄀጀᴀကᬀᘀ ᴀ᐀᐀ကᔀጀ ᬀᘀကༀᬀༀ ༀᬀကᬀᬀᬀ ጀᄀᘀကᔀᄀᴀ ጀᘀᰀကᄀጀᴀ ጀༀᄀကᄀᔀᬀ ᴀကᄀᴀကᬀጀ ጀᬀကጀ᐀ကᬀᘀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᄀ᐀ᰀ ሀሀ ᔀༀကༀᴀᔀ ጀ᐀᐀ကᰀᔀ᐀
ᄀᰀጀကᴀༀᬀ ༀᔀကᄀᔀᔀ ሀሀ ᄀᄀကᘀᬀᴀ ᴀᘀጀကᬀᔀ᐀ ᴀᄀ᐀ကᰀ᐀ ༀᄀᬀကᔀᬀᔀ ጀᴀᬀကᬀᬀ ጀᘀᔀကᰀᰀᴀ ጀༀᘀကᘀጀᬀ ጀᘀကጀༀᬀ ጀကᴀ᐀ᔀကༀᄀᘀ ᐀က᐀ༀ᐀ကᔀᔀༀ
ጀጀᬀကᔀༀ ሀሀ ሀሀ ᴀᴀᬀက᐀ᘀༀ ጀᰀကᘀᄀ ጀᴀጀကᰀᔀᬀ ሀሀ ሀሀ ᬀကᴀᴀᄀ ᔀᔀကᘀᴀ᐀ ᰀༀကᘀᬀᄀ ᘀᴀᬀကᘀᔀ ᴀကᘀᄀ᐀ကᴀༀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀᰀကᬀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀᴀ ጀᰀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᰀᰀ ሀሀ ጀᰀༀကᄀᘀᘀ ᴀᴀᄀကᄀᰀᴀ
ᄀ᐀ᰀကᰀጀᰀ ጀᘀကᔀᔀᄀ ሀሀ ᰀကᘀᘀကᘀༀᬀ ጀကᬀᘀᬀကᘀᔀ ᘀᘀᘀက᐀ᄀᰀ ᴀကᬀᴀကᘀ᐀ᄀ ᰀༀ᐀က᐀ጀ ᄀᄀጀကᬀᰀᴀ ༀᄀ᐀ကጀᄀᔀ ᬀကጀᬀ ጀጀကༀᘀᬀကᔀ ᰀༀကᄀᘀᘀကᴀ᐀ᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᬀᔀᰀကጀጀᘀ ጀကༀᔀᔀက᐀ༀᰀ
ሀሀ ሀሀ ሀሀ ጀༀကᄀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကༀᴀ᐀ ሀሀ ጀᰀጀကጀᬀᘀ ᰀᔀᬀက᐀ᬀᬀ
8866 California State Auditor Report 2003-107 California State Auditor Report 2003-107 8877
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
.Ԁ᠀̀<.̀($%Ѐ$܀܀᠀ ᴀကᬀ᐀ጀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀᬀကᴀༀ ᴀᘀᰀကᔀጀ ሀሀ ሀሀ ሀሀ
.̀($9ԀЀ$.̀($ $!ఀԀ!%Ѐ$܀܀᠀ ᴀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကᴀᴀ᐀ ༀༀကᬀༀ ሀሀ ሀሀ ሀሀ
.܀᠀᠀ἀ-!̀0Ԁ'ԀऀԀ!&$̀*ᜀЀऀԀᤀἀ ጀᄀༀ ሀሀ ሀሀ ကᄀᬀᰀ ሀሀ ᐀ᰀကᴀᰀ᐀ ᬀကᘀᬀᘀ ሀሀ ሀሀ ሀሀ
/ᤀ᠀ሀ'&2᠀܀!Ԁ&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကጀᔀᬀ ሀሀ ጀᬀᘀကጀᰀ ᰀᘀༀကጀᰀᔀ ጀᬀༀကᰀ᐀ ᰀༀကᄀᬀᬀ ጀ᐀ကጀᔀༀ ሀሀ ሀሀ ᄀᬀጀကᴀᘀ
/᠀̀ഀ $!ఀԀ!%Ѐ$܀܀᠀ ጀကጀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကༀ᐀ᬀ ጀᰀᄀကᔀᰀᴀ ሀሀ ሀሀ ሀሀ
/᠀̀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀༀᰀ ሀሀ ሀሀ ጀᄀᰀကᄀᰀᬀ ᄀᘀကᔀᴀᬀ ጀᰀᬀကጀ᐀ᄀ ༀကᄀ ሀሀ ሀሀ ጀጀጀကᄀᘀༀ
/᠀̀ഀᨀഀ̀܀ഀ.̀($ ᴀᴀᴀ ሀሀ ሀሀ ሀሀ ጀᬀကᔀᴀ ᰀᴀကᰀ᐀ ᴀᔀကᘀༀ᐀ ᰀᬀကጀᘀᬀ ᴀကጀ᐀ᔀ ጀጀက᐀᐀
?̀ഀ(5 $0Ԁ7 ᴀᰀᬀ ሀሀ ሀሀ ᔀᬀကጀༀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
?3Ѐ$̀̀ἀ܀5"<Ѐ᠀᠀̀ ᴀᴀༀ ሀሀ ሀሀ ᔀᔀက᐀ጀᰀ ሀሀ ᔀᔀကༀᴀᬀ ᄀᬀကᔀᄀᰀ ሀሀ ሀሀ ሀሀ
'4Ԁ&ሀ%*!̀ഀ(,᠀᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᄀကᬀᬀᬀ ጀጀကጀᴀ ᔀᘀᘀက᐀ༀᬀ ᄀက᐀ᬀᰀကᰀᔀ ᴀကᴀༀᘀကᄀ᐀ᄀ ᴀကጀ᐀ጀကᔀጀᰀ ጀက᐀ᄀᬀကᔀᰀᰀ ሀሀ ሀሀ ᐀ᰀᔀကᰀᘀጀ
'+Ԁ&̀ऀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကᄀ᐀ᄀ ༀጀကᄀᘀ᐀ ᐀ᄀကᄀᰀᴀ ጀကᔀᬀᔀကᴀᄀ ᄀᴀᔀကༀᄀᘀ ༀᄀᔀကᘀᴀ ጀᰀကᄀᰀ᐀ ሀሀ ሀሀ ᄀᘀᄀကᘀᄀᔀ
'Ԁᤀ܀ഀ8!܀0Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကᰀᔀጀ ሀሀ ᰀᔀጀကᴀᰀᬀ ጀကᰀᰀကᬀᰀᴀ ᐀ᄀ᐀ကᴀᘀ ᔀᘀᬀကᰀᄀᄀ ༀᘀጀကༀᴀᴀ ሀሀ ሀሀ ጀᘀᘀကᔀᰀᴀ
'̀ఀԀ!Ѐἀ2̀!&ఀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᬀᔀ ሀሀ ሀሀ ᐀᐀ကᄀༀ ሀሀ ጀᘀကᄀጀᘀ ሀሀ ሀሀ ሀሀ ሀሀ
4ᜀᜀ ܀ᤀᤀഀ̀ఀἀ $!ఀԀ!%Ѐ$܀܀᠀ ᴀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
4Ԁᤀ܀!̀᠀ᜀЀऀԀᤀἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀကༀᄀጀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᬀᬀ ᴀᰀᴀကᴀᄀ᐀ ሀሀ ሀሀ ሀሀ
4܀ഀఀ̀ഀࠀᤀ*̀!Ԁᨀഀ̀Ȁ̀Ԁऀ ጀကᔀᬀጀ ሀሀ ጀᴀༀကጀᴀᄀ ᄀᴀᄀကᬀ᐀ᄀ ᰀༀᰀကᄀᘀᘀ ᄀᴀༀကጀᬀᘀ ᴀᄀᬀကༀༀᘀ ᄀጀကᬀᬀ ᰀᬀကᔀༀༀ ᔀ᐀ጀက᐀ᴀᄀ
4Ԁ᠀᠀Ԁ!ࠀ᠀ԀᤀԀഀఀ!ἀ $!ఀԀ!%Ѐ$܀܀᠀ ᘀᄀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀༀကᰀᔀ ሀሀ ሀሀ ሀሀ
4&Ԁᤀ%Ѐ$܀܀᠀ ༀ ሀሀ ሀሀ ጀᰀကᴀᘀጀ ሀሀ ሀሀ ጀᬀကᰀ ሀሀ ሀሀ ሀሀ
6ఀ̀܀ഀ᠀ ကᰀᔀᔀ ሀሀ ጀကᄀᰀᴀကᔀጀጀ ᰀကጀ᐀ᔀက᐀ ᴀကༀᄀᰀကᘀᰀ ᴀကᄀༀᔀကᘀༀༀ ᘀༀᄀကጀጀጀ ሀሀ ሀሀ ᴀᬀጀကᰀᄀᴀ
6܀!ఀ$ ܀&ఀ᠀%ࠀ'#ᜀ ᬀ ᄀᘀကᰀᄀᴀကༀጀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကༀᄀက᐀ᬀᄀ ሀሀ ሀሀ
6܀!ఀ$"ഀ᠀ഀऀ%ࠀ'#ᜀ ᬀ ᴀጀကᰀᘀကༀᰀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကༀᴀᄀကጀᔀᴀ ሀሀ ሀሀ
6Ḁ̀'ԀऀԀ!&$̀*ᜀЀऀԀᤀἀ ᰀᰀጀ ሀሀ ሀሀ ጀᔀ᐀ကᰀᔀ ሀሀ ᄀကᄀᔀᴀ ᄀༀက᐀ᰀᴀ ሀሀ ሀሀ ሀሀ
ĀЀԀഀ&̀ऀԀ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ᴀጀကᬀᄀᬀ ጀༀᄀကጀᴀ ጀကᬀᘀᘀကༀༀ ကᘀጀကᬀᴀᰀ ᰀက᐀᐀က᐀ᬀ᐀ ᰀကᄀᄀᴀက᐀ጀᬀ ᴀက᐀ᰀጀကༀጀᰀ ሀሀ ᔀ᐀ကᬀᘀᄀ ᴀကༀᔀᘀကᰀᔀᄀ
Ā2!!Ԁ᠀᠀ ܀ᤀᤀഀ̀ఀἀ%Ѐ$܀܀᠀ ጀကᄀᄀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᄀᬀကᰀ᐀ ጀ᐀ကᔀᔀጀ ሀሀ ሀሀ ሀሀ
#Ѐ̀Ȁ̀Ѐ,̀Ԁ3 $!ఀԀ!%Ѐ$܀܀᠀ ᴀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀကᰀᄀᘀ ሀሀ ሀሀ ሀሀ
#܀3ἀᨀഀ̀Ȁ̀Ԁऀ ᰀጀကༀጀༀ ጀᄀကᬀༀကᘀᄀᄀ ᴀᘀጀကᬀᘀ ᘀကᬀጀᴀကᴀᄀ ᘀᴀᴀကᔀ᐀ ᐀ᘀကᴀᔀ ᄀကᴀᘀကጀᰀᴀ ᴀကᘀༀጀကᴀᄀༀ ༀጀᴀကᴀᘀᰀ ጀကᘀᴀᘀကᰀᴀᴀ
#!Ԁ&&%Ѐ$܀܀᠀ᨀ %- ᄀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀᰀကༀᬀᄀ ᐀ᄀကᘀᄀ ሀሀ ሀሀ ሀሀ
1ᤀ܀ഀ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ က᐀ᔀᔀ ᄀကᰀᘀᬀ ᔀༀကᴀᘀᔀ ጀကᔀᴀጀကጀༀ ᔀᰀᘀကᴀጀ᐀ ༀ᐀᐀က᐀ጀᄀ ᐀ༀᘀကᔀ ሀሀ ᔀ᐀ကᬀᘀᄀ ᴀᔀက᐀ᴀᔀ
1ഀЀ$܀%ഀఀ2Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᔀᄀᴀ ሀሀ ሀሀ ᴀༀༀကᘀᔀᰀ ᴀကᔀᰀ᐀ ሀሀ ጀጀᴀကᬀༀ ሀሀ ሀሀ ሀሀ
1̀0Ԁ!,᠀᠀Ԁἀ.̀($ $!ఀԀ!.̀($%Ѐ$܀܀᠀ ጀᄀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᘀጀ ሀሀ ሀሀ ሀሀ
%ഀ-̀Ԁ(܀ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ጀᴀༀကጀᔀ ᔀᘀကༀᔀᘀက᐀ᰀༀ ጀᘀကጀ᐀ᔀကᔀᔀᔀ ᄀᬀကጀ᐀ᔀကᬀ᐀ ᴀᘀကᄀ᐀ᘀကᴀᴀᄀ ᰀༀက᐀ᴀက᐀᐀ᬀ ጀᔀကᴀᴀᔀကༀᄀᴀ ጀༀကᬀᘀကᔀༀ ጀကᴀᔀᔀကༀ᐀ᬀ ᐀ကᰀༀက᐀ጀ
%ഀ-̀Ԁ(܀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᬀᬀᬀ ሀሀ
%ഀ-̀Ԁ(̀ఀ܀ᨀഀ̀܀ഀ.̀($ ጀᬀကᰀጀᴀ ሀሀ ሀሀ ሀሀ ጀᄀᄀက᐀ༀ ᰀᄀᘀကᄀጀ ጀကᄀᄀᬀက᐀ᘀᰀ ᴀᘀጀကጀᰀᄀ ጀᴀက᐀ᄀጀ ༀᄀᄀကᄀᴀጀ
%ഀ4!Ѐ܀&ᨀഀ̀Ȁ̀Ԁऀ ጀᴀကᔀᔀጀ ሀሀ ሀሀ ᰀကᔀጀ᐀ကᄀༀጀ ጀကᔀကༀᄀጀ ጀကᄀᔀကᔀᴀᔀ ጀကᔀᴀကᬀᔀጀ ጀᰀကᴀᰀ ᔀ᐀ကᬀᘀᄀ ༀᄀጀကጀᬀ
%ഀ#&B᠀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀ᐀ጀ ሀሀ ሀሀ ጀᘀᔀက᐀᐀ ᰀༀကጀᴀᘀ ᰀᄀကༀᴀ ᬀကᴀጀ ሀሀ ሀሀ ᰀᘀက᐀᐀ጀ
%ഀ@&̀ऀ!܀ࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကༀ᐀ጀ ሀሀ ጀကᔀᰀጀကༀ᐀ᰀ ጀကᔀጀᘀကༀᬀ᐀ ጀကᘀᴀᰀကᔀᔀ ᴀကᬀᴀᘀကᴀᰀᄀ ᰀᔀကᄀᔀᘀ ᔀༀကᬀᬀᬀ ሀሀ ጀᬀᄀကጀᘀ
%ഀఀԀԀࠀ<*᠀܀!Ԁ!ᜀЀऀԀᤀἀ ጀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကጀጀᰀ ሀሀ ሀሀ ሀሀ
%ഀఀԀԀ%Ѐ$܀܀᠀-̀&ఀ!̀Ѐఀ ᔀကᰀᬀᄀ ሀሀ ᰀᬀကༀᬀᴀ ᴀကᔀᴀက᐀ᄀᘀ ༀ᐀ကᬀᔀጀ ༀᄀᔀကᔀ᐀ ጀကᬀᴀᴀကᴀༀༀ ሀሀ ሀሀ ᰀༀᬀကༀጀ᐀
%܀C܀!ഀԀ!9!ఀ$'Ԁ!ഀ̀ഀ(ᜀЀऀԀᤀἀ ᴀጀ ሀሀ ሀሀ ᐀᐀ကᄀༀ ሀሀ ᘀက᐀ᰀ ᰀᄀကᴀༀᬀ ሀሀ ሀሀ ሀሀ
%܀᠀ഀ)ԀЀ$ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကༀ᐀ༀ ሀሀ ሀሀ ጀကᴀᰀကᴀᄀ ጀᴀᄀကጀᔀ᐀ ጀᴀᔀက᐀ᴀᔀ ᰀᘀကᴀᰀ᐀ ሀሀ ሀሀ ጀᴀᴀကጀᴀ᐀
%܀ఀ$)ἀ $!ఀԀ!%Ѐ$܀܀᠀ ᰀကᄀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᘀကᰀᰀᴀ ሀሀ ሀሀ ሀሀ
%܀ఀ$)ἀ%Ԁ!0̀ЀԀᜀ!Ԁ%ࠀ'#ᜀ ᬀ ᰀ᐀ကༀᰀကༀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᔀༀကᬀᔀ ሀሀ ሀሀ
%܀ఀ$)ἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀကༀ ሀሀ ጀကᔀᴀᘀက᐀ᰀ᐀ ᄀကༀᄀᔀကᴀᔀༀ ᴀကༀကༀᬀጀ ᴀကጀᬀကᰀᄀᔀ ᔀ᐀ကᰀᬀᄀ ሀሀ ሀሀ ᴀᴀ᐀ကᄀጀ
%*ԀഀЀԀ!,᠀᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀ᐀ ሀሀ ሀሀ ጀᰀကᴀᘀጀ ሀሀ ጀᄀကᰀᘀᔀ ᄀကༀᘀ ሀሀ ሀሀ ሀሀ
%3ԀԀఀ3ఀԀ!ᨀഀ̀܀ഀ.̀($ ᄀᬀက᐀ᔀ᐀ ሀሀ ሀሀ ሀሀ ᄀကᬀᔀᬀကጀᄀጀ ༀကༀᘀကᘀᬀᔀ ༀကༀᔀ᐀ကༀᰀᬀ ᄀᘀጀက᐀ᰀᴀ ጀᰀကༀጀጀကጀༀ ጀကᰀᬀᄀကᬀᔀᔀ
9$Ԁ/ᤀ*ᜀЀऀԀᤀἀ8܀܀ऀ%Ѐ$܀܀᠀Ȁ܀!ᜀ᠀᠀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
,᠀᠀ԀЀ̀ఀ܀&ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᴀᘀ ሀሀ ᔀကༀᔀༀ ᐀ༀကᴀᬀ ᐀က᐀ᔀጀ ᰀကᴀ᐀ᘀ ᰀᬀကᘀᰀᔀ ሀሀ ሀሀ ሀሀ
,᠀᠀Ԁἀ ԀഀఀԀ!ሀ#ᤀᨀഀ̀Ȁ̀Ԁऀ ᄀကༀᰀᴀ ሀሀ ሀሀ ጀကᬀༀᴀကᔀᬀᘀ ༀᘀጀကᰀᬀ ༀᄀကༀᄀ ༀᬀကᴀᰀ ༀကᬀᬀᬀ ጀᴀ᐀ကᬀༀ ᘀༀᔀကᬀᴀༀ
,̀&ఀ'̀ఀԀ!ЀἀᜀЀऀԀᤀἀ $!ఀԀ!%Ѐ$܀܀᠀ ᴀ᐀ᴀ ሀሀ ሀሀ ጀ᐀ᄀကᄀᔀᴀ ሀሀ ᔀ᐀ကᘀጀᬀ ሀሀ ሀሀ ሀሀ ሀሀ
,̀&ఀᨀഀ̀Ȁ̀Ԁऀ ᴀᄀက᐀ᴀᄀ ሀሀ ጀༀᬀကᰀༀ᐀ က᐀ጀ᐀ကᴀ᐀ ᰀကᘀᘀༀကᔀ᐀ ᰀကᴀᄀ᐀ကᰀᔀ ᰀကᄀጀᴀကᴀᰀᄀ ᴀᄀᔀကᔀᘀༀ ጀကༀ᐀ᰀက᐀ጀᬀ ጀကༀᴀᔀကᰀᘀᴀ
,̀0̀ഀ)ഀ+& $!ఀԀ!%Ѐ$܀܀᠀ ጀጀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀက᐀ༀ᐀ ሀሀ ሀሀ ሀሀ
:!ഀԀ!ᨀഀ̀Ȁ̀Ԁऀ ᴀ᐀ᬀ ሀሀ ᘀᄀကᘀᰀᬀ ༀᴀကᴀᰀᔀ ᔀᘀကᴀᔀᰀ ༀᄀကᰀ᐀ᘀ ᰀᘀကༀༀᄀ ሀሀ ሀሀ ጀ᐀ༀကༀᘀༀ
ᔀЀḀᤀЀࠀऀࠀȀᰀऀ̀"ЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᰀကༀ᐀ᘀ ᰀᘀᄀကᔀᔀᬀ ᘀᔀကᬀᰀ ሀሀ ሀሀ ሀሀ ᄀᰀᬀကᬀᬀᰀ ሀሀ ሀሀ ᄀကᄀᴀ᐀ကᔀᴀጀ
!Ԁఀ̀0Ԁᜀ!ఀ& $!ఀԀ!%Ѐ$܀܀᠀ ጀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᄀကᬀᘀᴀ ሀሀ ሀሀ ሀሀ
ࠀऀ̀&܀ഀ $!ఀԀ!%Ѐ$܀܀᠀ ᄀᴀᬀ ሀሀ ሀሀ ᴀᔀᴀကጀ ᐀ጀကༀᄀ ጀᰀᬀကᄀᔀᘀ ༀကᔀᔀᘀ ሀሀ ሀሀ ሀሀ
8ఀԀ3ἀ.̀($%Ѐ$܀܀᠀ ᰀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᬀကᰀᴀ ሀሀ ሀሀ ሀሀ
'ԀऀԀ!&$̀*.̀($%Ѐ$܀܀᠀ ᰀᴀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᬀကጀᴀᔀ ሀሀ ሀሀ ሀሀ
'̀ȀԀ'Ԁ!ഀ̀ഀ(ᜀЀऀԀᤀἀ ᰀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᬀᔀᰀ ሀሀ ሀሀ ሀሀ
%ഀ2!ഀЀ̀&Ѐ܀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀᴀကᬀᴀ ሀሀ
%ഀ2!ഀЀ̀&Ѐ܀ᨀഀ̀Ȁ̀Ԁऀ ༀᴀက᐀ᰀᰀ ሀሀ ᰀᬀကༀༀကᰀᬀᬀ ጀༀကᰀᬀᘀကᬀ᐀ༀ ጀጀကᔀကጀ ጀༀကༀༀ᐀ကጀༀ᐀ ᔀကᴀᄀᬀကᴀᘀᰀ ᴀᔀကᰀᔀᴀ ᴀကጀ᐀ᔀ ᴀကᔀᬀက᐀ጀጀ
%ഀ2!ഀЀ̀&Ѐ܀ᨀഀ̀Ȁ̀Ԁऀሀ%ࠀ'#ᜀ ᬀ ᰀကጀᄀጀကᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᬀༀᘀကༀༀ ሀሀ ሀሀ
ᔀЀ3ȀЀ4ༀऀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᄀကᰀᘀᰀ ጀᘀༀကᰀᘀᔀ ကጀᄀကᘀᬀᰀ ሀሀ ᴀᄀ᐀ကᄀ᐀ᔀ ᄀᰀᔀကᬀᄀ ጀᴀကᰀᬀᴀ ᴀ᐀ᄀကᔀᔀᔀ ሀሀ ᴀༀကጀᬀጀ
ᜀ&*̀!Ԁ#Ḁ᠀̀Ѐ%Ѐ$܀܀᠀&'܀ऀ̀ ᤀ*& ᰀᰀᴀ ሀሀ ሀሀ ጀᰀጀက᐀ᴀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
)ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᔀᄀ ሀሀ ሀሀ ጀጀᴀကᔀᔀ ᄀᘀကༀ ᄀᬀကᴀᬀ ᰀ᐀က᐀᐀ ሀሀ ሀሀ ᔀᰀက᐀ጀᴀ
-Ԁ᠀ఀ $!ఀԀ!.̀($%Ѐ$܀܀᠀ ᄀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
-̀&Ѐ܀0Ԁ!ἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᴀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
ࠀ&Ѐ᠀܀ഀᨀഀ̀Ȁ̀Ԁऀ ᴀက᐀ᘀༀ ሀሀ ሀሀ ᔀጀᔀကጀༀᴀ ᴀ᐀ༀကᴀጀᬀ ᄀᬀᴀကᬀ᐀ᬀ ᄀጀༀက᐀ᘀᄀ ሀሀ ᰀ᐀ကༀᄀᴀ ༀᔀက᐀ᔀᰀ
.Ԁ!̀ఀ(Ԁ2ᤀ̀᠀ἀᜀЀऀԀᤀἀ ጀကᄀᄀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᄀᬀကༀᴀᰀ ሀሀ ሀሀ ሀሀ
.܀᠀ఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᔀᴀ ሀሀ ሀሀ ᰀကᔀᄀᔀ ᘀᘀကᘀጀᬀ ጀༀကᘀᴀༀ ᴀᴀကጀༀ᐀ ሀሀ ሀሀ ጀᬀᔀကᰀᄀᄀ
/ԀȀȀԀ!&܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᰀᰀጀ ሀሀ ሀሀ ᄀༀༀကᬀᘀᴀ ᔀᰀကጀᄀᴀ ᄀᔀကጀᴀ ጀᘀᰀကᘀༀ ሀሀ ሀሀ ጀጀᘀကᰀ᐀ᬀ
/܀Ԁ%Ԁ!ഀ/!= $!ఀԀ!%Ѐ$܀܀᠀ ጀᘀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᘀက᐀ᔀ᐀ ሀሀ ሀሀ ሀሀ
'ᤀᤀԀ!&0̀᠀᠀Ԁ $!ఀԀ!%Ѐ$܀܀᠀ ጀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀༀ ሀሀ ሀሀ ሀሀ
'ᤀᤀԀ!&0̀᠀᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᴀༀ᐀ ሀሀ ሀሀ ጀᬀကᴀᄀༀ ᰀᰀကᄀᄀༀ ᰀᄀကᔀᘀᴀ ᰀကᔀᰀༀ ሀሀ ሀሀ ᰀᴀက᐀᐀
'̀ഀЀ܀᠀ഀᨀഀ̀Ȁ̀Ԁऀ ᘀကጀ᐀ᘀ ሀሀ ጀကᬀᬀᄀကᔀᄀ ᴀကᬀ᐀ጀကᴀༀጀ ጀကጀᬀᔀကᬀጀ᐀ ጀကᴀᘀကᄀ᐀ᘀ ጀကጀጀᴀက᐀ᄀ ሀሀ ሀሀ ᴀༀ᐀ကᘀᬀᔀ
'̀ഀऀԀഀᨀഀ̀Ȁ̀Ԁऀ ᴀကᰀᔀᴀ ሀሀ ሀሀ ༀ᐀ᬀကༀᄀᄀ ᰀ᐀ᘀကᄀᴀ᐀ ᴀጀጀကᄀᬀ ᰀጀᘀက᐀ᰀༀ ሀሀ ጀ᐀ကᔀᔀጀ ᔀᬀᰀကጀᘀ
'܀ऀ̀ᜀ!Ԁ%ࠀ'#ᜀ ᬀ ጀᴀက᐀ጀကᔀༀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀက᐀ጀᰀကᄀጀ ሀሀ ሀሀ
'܀ऀ̀ᨀഀ̀Ȁ̀Ԁऀ ᴀༀကᄀᔀᘀ ᰀᰀᘀကጀ ጀကᄀༀᔀကᰀ᐀ༀ ကᘀᬀᘀကᔀᄀᬀ ᄀကᬀᄀကᬀᬀᴀ ༀကༀ᐀ᄀကᔀᰀᬀ ᰀကᬀᬀကᔀጀ᐀ ᰀᰀ᐀ကᄀᘀ ጀကᬀᔀᔀကᰀᴀ ᄀကጀᰀᴀက᐀᐀ᔀ
4ഀఀԀЀᨀഀ̀Ȁ̀Ԁऀ ጀ᐀ကᴀጀ ሀሀ ሀሀ ᄀက᐀ᴀကᴀጀᄀ ጀက᐀ᘀᴀကༀᘀༀ ᴀကᬀᘀᘀကጀᰀᄀ ᴀကᔀᬀༀကᬀༀጀ ሀሀ ጀကᄀᔀༀကᴀᘀ ጀကᴀጀጀကᘀᰀᰀ
6Ԁ3.܀*Ԁ $!ఀԀ!%Ѐ$܀܀᠀ ༀᰀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ጀကᰀ᐀ᔀ ሀሀ ሀሀ ሀሀ
6Ԁ3.܀*Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀᬀ ሀሀ ሀሀ ᄀᄀကᔀጀጀ ᘀᔀကᰀ᐀ᔀ ကጀᔀༀ ᴀ᐀ကᰀᰀᴀ ሀሀ ሀሀ ᴀ᐀ကᴀᔀᴀ
6Ԁ3/Ԁ!&᠀Ԁᤀ $!ఀԀ!%Ѐ$܀܀᠀ ጀༀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᔀᔀᰀ ሀሀ ሀሀ ሀሀ
6Ԁ3/Ԁ!&᠀Ԁᤀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᴀᰀ ሀሀ ሀሀ ᄀ᐀ကༀᘀጀ ᄀᄀကᔀᘀᄀ ጀᄀကᴀ᐀ᔀ ᰀᄀကጀᔀ ሀሀ ሀሀ ᔀᔀကᘀᰀ
Ā+,̀Ԁ3ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᰀ ሀሀ ሀሀ ጀᬀᄀကᄀᔀᄀ ᄀᄀကༀᴀ ᐀ᬀကᰀᴀ ᄀༀက᐀ᰀᬀ ሀሀ ሀሀ ᐀ᬀက᐀ᴀᘀ
ĀഀԀ $!ఀԀ!%Ѐ$܀܀᠀ ᴀᰀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
1̀*܀ഀᨀഀ̀Ȁ̀Ԁऀ ᴀကᬀᬀ ሀሀ ሀሀ ༀ᐀ᴀကᰀጀᄀ ᴀᰀᘀကᴀᴀ ጀᴀᘀကༀᴀༀ ᰀ᐀ကጀᄀༀ ሀሀ ᄀᰀက᐀ᰀ ጀᘀᬀကጀᬀ᐀
%ഀ/܀B̀ഀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀᰀကጀᰀᰀ ሀሀ
%ഀ/܀B̀ഀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᴀᄀကጀ᐀ᴀကᘀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᬀ᐀ᘀက᐀᐀᐀ ሀሀ ሀሀ
%ఀ܀Ѐ+ఀ܀ഀ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ᰀᔀကᴀᬀᰀ ጀᘀကༀᴀကᴀᔀᘀ ᴀကᔀᄀᴀကᰀᬀ᐀ ጀጀကᴀᴀᔀကᄀጀᴀ ᘀကጀᴀༀကᄀᬀᘀ ጀᰀကᰀᘀကᔀༀᘀ ༀကᬀᴀᰀကᰀጀᴀ ᄀကᬀༀᄀကᄀ᐀ᴀ ᰀကᴀᰀༀကᰀༀᬀ ᄀကᰀᔀᰀကᬀᬀᄀ
9!Ѐἀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀᄀကᬀጀᬀ ሀሀ ጀᰀᴀကᔀጀ ᰀကᬀᰀ᐀ကᴀᄀ ᐀ᘀᴀက᐀ᄀ ᔀᔀᰀကᬀᘀᘀ ᴀကᬀᴀᬀကጀᰀༀ ሀሀ ጀကጀጀᔀကᰀ᐀ᬀ ༀᴀᬀကᔀ᐀
ᨀഀ̀0Ԁ!&̀ఀἀ#Ḁ᠀̀Ѐ $!ఀԀ!%Ѐ$܀܀᠀ ᰀᰀᰀ ሀሀ ሀሀ ጀༀ᐀ကༀᰀ ሀሀ ሀሀ ᬀကᰀༀༀ ሀሀ ሀሀ ሀሀ
8888 California State Auditor Report 2003-107 California State Auditor Report 2003-107 8899
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ሀሀ ሀሀ ሀሀ ᰀᄀᴀကᴀጀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᬀကጀᔀ᐀ ሀሀ ᐀ᄀ᐀ကጀᔀጀ ጀကᔀༀက᐀ༀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀᔀကᰀᬀᄀ ጀᘀ᐀ကༀ᐀ᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᴀᬀ᐀ ሀሀ ᔀༀကᴀᬀᰀ ᰀᬀᴀကᘀᴀ
ᰀᬀကༀᰀᴀ ጀᰀᔀကᰀጀༀ ሀሀ ᄀᬀကᄀᴀᴀ ᬀက᐀ༀᔀ ༀጀက᐀᐀ᘀ ሀሀ ሀሀ ᰀ᐀ကༀ᐀ᔀ ᰀᰀကༀༀᘀ ᄀጀကጀᴀༀ ᐀ᄀᄀကᔀᘀᄀ ᴀကༀᘀᄀကᘀጀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᄀጀကᔀༀ ᄀᘀᔀက᐀᐀ᔀ
᐀ကጀጀᄀ ᄀကༀ᐀ጀ ሀሀ ጀᔀကᘀ᐀ᄀ ༀကᔀ᐀ᔀ ጀ᐀ကᴀༀᘀ ሀሀ ሀሀ ጀᄀကᘀༀᰀ ጀᴀကༀᘀᰀ ጀᘀကༀᬀᰀ ጀᄀကᘀᰀᬀ ᘀᄀጀကᘀ᐀ᘀ
ༀက᐀ᬀᬀ ሀሀ ሀሀ ᴀᬀကᔀᰀ᐀ ጀᴀကༀ᐀ᔀ ᐀ကᔀጀ ᴀကༀ᐀ᄀ ሀሀ ᄀကᔀ᐀᐀ ကጀᘀ ᔀက᐀ༀᔀ ᰀᴀᘀကༀᄀༀ ᄀᰀကᬀጀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᬀ᐀ကᰀጀᬀ ᰀᔀ᐀ကᄀᴀ
ሀሀ ሀሀ ሀሀ ጀ᐀ကᘀጀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᬀᴀᬀ ሀሀ ጀᴀᰀကༀᔀ ᰀᄀༀကༀᘀༀ
ༀက᐀ᰀᰀ ጀကᰀༀༀကༀᴀ ሀሀ ᄀᘀༀကᴀᰀ ᐀᐀ကጀᴀᔀ ᴀᬀကᄀ᐀ᔀ ጀကᄀᴀᬀကᘀᴀ᐀ ሀሀ ᄀᰀကᬀᘀᔀ ᰀ᐀ᴀကᄀᴀ ᄀጀᴀက᐀ᬀᔀ ᴀကᔀᘀကᄀᴀ᐀ ᴀᴀကᘀᴀကᬀᔀ
ጀᴀᬀက᐀ᰀᰀ ᄀ᐀ကጀ᐀ ሀሀ ᴀᄀጀကᔀᔀᰀ ᴀᰀᰀကᴀᴀ ጀ᐀᐀ကᔀᬀጀ ༀᴀကༀᔀ ሀሀ ጀᄀ᐀ကᄀᴀᴀ ጀᰀᬀကᴀᰀༀ ጀᄀༀက᐀ᘀᬀ ᘀ᐀ᬀကᴀᔀ ᔀကᴀကᬀᴀᔀ
ᴀᴀကᴀᴀᴀ ᄀᄀᴀကᄀᄀ ሀሀ ጀᰀကᰀᴀༀ ᴀᴀᬀကᴀጀᔀ ጀ᐀ᬀကᄀ᐀ጀ ᄀᄀကᴀᴀ ᄀကጀᴀ᐀ ጀᄀᴀကᔀᄀᬀ ጀᴀᬀကༀༀᄀ ᐀ᘀကᄀᬀ ጀကᬀ᐀ᴀကጀጀጀ ᘀကᰀᴀᬀကᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀ᐀ကᬀᄀᬀ ጀက᐀ጀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကༀᬀጀ ጀᄀကༀᬀጀ
ሀሀ ሀሀ ሀሀ ጀጀᴀကᘀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀጀကᘀጀᔀ ሀሀ ᔀᄀᴀကᔀༀᘀ ጀကᔀༀᘀကᴀᘀ
ᔀ᐀ကᄀᴀༀ ጀᴀᘀကᴀᬀᬀ ሀሀ ጀᰀကᬀ᐀ᰀ ᘀጀကᔀᰀༀ ᔀༀက᐀ᄀ ሀሀ ༀ᐀ကᬀᬀᬀ ༀᬀကᰀᬀᰀ ᄀᔀကᰀᘀ᐀ ༀༀကᘀᘀ ጀༀကᴀༀ ᰀကᔀጀကᴀᬀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᘀᰀကༀᄀጀ ᄀ᐀ᘀက᐀ᬀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᰀጀ᐀ ᬀကᴀᰀ
ጀကᬀጀༀကༀᄀ ᔀᄀကᔀᰀ ሀሀ ༀᴀကᰀᔀᔀ ᰀᴀጀကጀༀༀ ᴀᔀကༀᴀༀ ሀሀ ᰀༀᔀကᄀጀ ᴀᬀᘀကᴀᬀ ጀᔀကᬀᘀ ᘀᔀကᰀጀ ᴀကᬀᘀༀကᔀᔀᴀ ጀကᄀༀᴀကᘀᬀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ᄀᄀကᴀᄀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᘀက᐀ᰀᰀကᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀကༀᄀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀက᐀ጀጀကᴀༀᬀ
ሀሀ ሀሀ ሀሀ ᄀကༀᄀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀က ሀሀ ጀᰀጀကᔀጀᔀ ᄀᰀༀကᔀጀᴀ
ጀကᰀᴀᄀကᴀᘀᄀ ጀကᘀᄀༀက᐀ᔀᰀ ሀሀ ጀကᰀᰀᘀကᄀᘀ ጀကᬀᄀጀကጀᴀༀ ᐀ᴀᘀကༀᬀ ጀကᔀᴀᬀကᰀༀ᐀ ጀကᬀༀༀကᴀༀ ᰀᘀကጀᴀጀ ༀ᐀ᬀကᄀጀᘀ ᰀᬀကᬀᰀᔀ ༀကༀᘀ᐀ကᘀ᐀ᔀ ᰀᔀကᬀᰀᄀကጀༀᄀ
ሀሀ ሀሀ ሀሀ ᰀༀᴀကᴀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᬀကᬀༀᰀ ሀሀ ᘀᬀက᐀᐀ ጀကᔀᰀကጀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᘀကᰀጀᴀ ᔀကᬀ
ᄀᔀᄀက᐀ༀᄀ ᴀကᴀᰀᬀကༀᘀ ሀሀ ᴀကᰀᬀᰀကᰀༀ᐀ ጀကༀᔀᬀကᘀᄀ ጀကᰀጀက᐀ᘀᔀ ᴀကᘀጀᄀကᴀᴀༀ ሀሀ ᐀ᴀᰀကᰀᬀᔀ ᘀᔀᰀကᘀༀᰀ ᐀ᴀᄀကᔀᔀ ကᬀᘀကༀᔀᴀ ༀᰀကጀᔀᄀက᐀ᰀᘀ
ሀሀ ሀሀ ሀሀ ᄀကༀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကᄀᴀ᐀ ሀሀ ᴀᰀጀကᴀጀᬀ ᄀ᐀ༀကᄀᰀ
ጀᘀကᬀᰀᬀ ༀᬀ᐀ကጀᄀᰀ ሀሀ ᰀᬀᴀကᔀ᐀ᰀ ᰀᰀᄀက᐀ᔀ ᰀᬀጀကᰀༀᴀ ༀጀᴀကᬀ᐀ጀ ሀሀ ᴀᬀᰀကᬀༀᄀ ጀ᐀ᬀကༀ᐀ᄀ ᐀ᄀကጀ᐀᐀ ጀကᘀༀጀကༀᰀ ᐀ကᰀᰀᴀကጀᘀ
ༀက᐀ᬀᬀ ᴀကᄀ᐀ᰀ ሀሀ ሀሀ ᰀᰀကጀᄀ᐀ ᰀጀကᔀᰀᄀ ༀᰀကᔀᬀᔀ ሀሀ ᴀᄀကᴀᄀᘀ ᴀᬀကༀᔀᴀ ᴀᔀက᐀ᴀ ጀᴀᘀကᔀᄀᘀ ᔀༀ᐀ကጀༀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀ᐀က᐀ᔀᔀ ༀကༀᘀ
ጀጀကᰀᬀᄀက᐀ጀᬀ ᐀ကᘀༀᬀကᔀༀ᐀ ሀሀ ጀကጀጀᴀကᬀᔀጀ ကᄀကᬀᘀ ༀကᰀᬀကᬀᔀ ᐀ကᬀ᐀ကᬀᰀᴀ ကᘀༀༀကጀ᐀᐀ ᰀကᘀᄀༀကༀᔀᄀ ᰀကༀጀᄀကༀጀᬀ ᄀကᔀᄀကᰀᴀ᐀ ᄀကᔀᄀᴀကᬀᴀༀ ᰀ᐀ကጀጀᄀကᄀጀༀ
ሀሀ ሀሀ ᰀᬀကᰀጀᄀကᄀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᔀᴀကༀᔀᰀ ᰀᴀကጀᬀᴀကᬀᰀᰀ
ᘀᬀကᘀᴀᴀ ᰀᰀጀကጀᴀ ሀሀ ᄀጀကᔀ᐀ᄀ ᄀᔀကᘀጀᔀ ᄀᰀကᴀᄀༀ ᔀᄀᘀကᬀༀ᐀ ሀሀ ᴀༀᄀကᘀ᐀ጀ ᴀᔀ᐀ကᴀᄀᬀ ᴀᄀༀက᐀ༀ ᄀကༀᬀༀက᐀ጀༀ ጀጀကᰀᔀᰀက᐀ༀᬀ
ᔀᔀᬀကༀᬀᰀ ጀကᬀᄀᬀကᄀ᐀ ሀሀ ጀༀက᐀ᰀᄀ ༀᔀကᔀᔀᴀ ༀᰀကᬀༀᰀ ᐀ᔀᬀကᴀ᐀ᄀ ᴀᴀᬀကᄀᬀᬀ ᰀ᐀ကᄀᄀᰀ ᰀᰀᔀကༀᴀᄀ ᴀᰀᘀကᴀༀ ᰀကጀༀᴀကᬀᄀ ጀᘀကᰀᴀᔀကᄀༀ᐀
ጀᄀကጀᘀ ᰀကᬀᔀ᐀ ሀሀ ጀᴀကᰀ᐀ༀ ጀ᐀ကᘀጀ ጀᔀကᘀᰀༀ ሀሀ ሀሀ ጀᰀကᴀ ጀጀကᬀᔀ ሀሀ ᄀᔀᬀကᴀༀᰀ ᐀ༀᴀကᴀᄀᬀ
᐀ᬀᄀကᔀᘀ᐀ ᄀᄀᔀကᄀᔀ ሀሀ ᰀᴀᬀကጀጀᰀ ᴀᬀᔀကᴀᘀᘀ ጀ᐀ᰀကᴀጀᴀ ሀሀ ᄀᰀጀကༀᰀ ጀᄀကጀጀᄀ ጀᴀᰀကᴀᰀᴀ ጀༀᄀကༀᄀᬀ ጀကጀᄀကᘀᰀጀ ጀᴀကጀက᐀ᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᄀᄀᴀ ጀᘀကༀༀༀ
ጀༀᬀကᬀ᐀ ᔀကᰀጀ ሀሀ ᴀᴀᰀကᬀᬀ᐀ ᰀᘀᘀကༀ᐀᐀ ᰀᰀጀကጀጀ᐀ ᘀᔀጀကᘀᰀᔀ ሀሀ ᴀༀጀကᄀᔀᄀ ᴀጀᴀက᐀ጀ ጀༀᔀကᴀᄀ ጀကጀᘀကༀᬀᘀ ጀᬀကᬀᴀကᘀᔀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကༀᘀᰀ ሀሀ ᐀ᰀကᴀጀᘀ ᰀᬀᴀကᴀᬀᬀ
ༀጀကᘀ ᴀကᔀᰀᘀ ሀሀ ᰀᰀကᘀᴀ ጀᰀᬀကᬀᘀᬀ ጀጀᄀကༀᘀᔀ ጀ᐀ᘀကጀᬀᘀ ሀሀ ᘀᔀကᴀ᐀ᘀ ᔀᄀကᬀᬀᰀ ᘀᔀကᬀᬀᄀ ጀကጀᔀကᔀᄀ ᄀကᴀᴀကᬀᄀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᘀကᰀᰀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀက᐀ᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᘀကᰀᰀ᐀ကᄀᴀᄀ
ጀကᬀᄀᄀကᰀᬀᬀ ጀကᬀᴀက᐀ᔀᴀ ሀሀ ᄀᄀᔀကༀᘀᔀ ᄀ᐀ကᘀᴀ ᄀጀᔀကᄀᘀ᐀ ᔀᰀᘀကᄀ᐀ ሀሀ ᰀጀᄀကᘀᴀᴀ ᴀጀကༀ᐀ᘀ ᴀ᐀ጀကᘀᘀጀ ᰀကᄀᬀᔀကༀༀༀ ᴀᬀကᘀᔀᴀကᰀᴀ
ᔀကᴀጀጀ ᄀကᬀጀጀ ሀሀ ᔀကᴀༀᬀ ጀကᰀᴀ ጀကᴀༀ ሀሀ ሀሀ ጀကᬀༀ᐀ ᐀ᬀᔀ ᴀကༀᴀ ᔀက᐀ᰀ᐀ ጀᴀༀက᐀ᔀᴀ
ᴀကጀᄀᴀကᴀᘀᰀ ᄀᰀᔀကᘀᰀᴀ ሀሀ ᄀကᴀᴀကᘀᰀ᐀ ጀကༀᴀကᰀ᐀ༀ ጀကᄀᔀ᐀ကጀᴀᘀ ᴀကᔀ᐀ᔀကᄀ᐀ᬀ ᬀᰀကᘀᘀ ᘀༀᔀကༀༀ ᐀ጀᄀကᰀጀጀ ᄀကᴀጀᴀ ጀᰀကᴀༀကᰀᔀ ༀ᐀ကᘀᴀᔀကᴀᴀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀᬀကᬀᬀᬀ ᴀᬀᬀကᬀᬀᬀ
ᴀᬀကༀༀᄀ ᴀጀကᘀᴀᰀ ሀሀ ጀᘀကༀᘀ ጀጀကጀᔀᄀ ᐀ကᔀጀᰀ ᘀကᰀᄀᬀ ሀሀ ᔀကᄀጀᬀ ကᴀᔀᘀ ᐀ကᘀᘀᔀ ጀကጀᘀጀကༀᴀ ጀကᰀጀကᔀ᐀ᬀ
ጀᘀᰀကᔀ᐀ༀ ᰀᰀᔀကᬀༀ ሀሀ ᴀᔀᰀကༀᴀᔀ ጀༀᬀကᄀᔀᘀ ጀ᐀ༀကጀᰀᘀ ጀᴀကᄀᄀጀ ሀሀ ጀᰀᬀကᄀ᐀ᄀ ጀᴀᴀကᔀᔀᘀ ጀᴀᰀကᔀᬀᰀ ᐀ᔀᴀကጀᔀ᐀ ကᄀᴀက᐀᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀᰀကᘀᔀᰀ ᄀጀᘀကጀༀༀ
ጀကༀༀᔀကༀᔀᬀ ጀကᄀ᐀ကጀᰀᴀ ሀሀ ᰀကᴀᬀᬀကᄀᴀᔀ ጀကᰀጀᬀကᬀᬀᬀ ጀကᬀᘀᬀကᄀᔀ ጀက᐀ᰀကᰀᬀᔀ ᬀᴀကᔀᴀ ᔀᴀ᐀ကༀᴀᴀ ᔀༀᰀကᘀጀ ᘀᄀᰀကᘀᴀ ᘀကᰀᘀᄀကᬀༀᘀ ᄀᰀကᬀጀကᬀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀက᐀ༀ᐀
ᔀကᴀጀጀ ᴀᰀကༀᰀᔀ ሀሀ ᐀ကᬀᄀᴀ ጀကᬀᰀᰀ ጀᰀကᰀጀᄀ ሀሀ ሀሀ ᘀကᘀༀጀ ᘀကᄀᴀ᐀ ጀༀကༀጀᰀ ᴀༀᘀကᔀᰀ ᘀᄀကᄀᘀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᄀကᘀጀༀ ሀሀ ሀሀ ᘀက᐀ᴀ ᔀᬀကᰀጀༀ ሀሀ ጀကᰀᰀᘀကጀᔀᬀ ᔀကᔀᴀကༀᄀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᘀᄀᰀ ᘀက᐀ᴀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀက᐀ᰀᘀ ሀሀ ᴀᰀༀကᰀጀጀ ᔀ᐀᐀ကᔀᔀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀᬀကᴀༀᘀ ᴀᬀᬀကᘀ᐀ᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᘀᴀༀ ሀሀ ጀᴀᘀကᬀ᐀ᴀ ጀᘀᔀကᬀᄀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᬀᔀᰀ
ሀሀ ሀሀ ᴀကᬀᄀကᬀᄀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀༀကᴀༀᔀ ᴀကᴀጀᰀကᰀᴀᰀ
ᘀကᘀ᐀ကጀጀᰀ ᄀကᴀᬀကᔀ᐀ᘀ ሀሀ ༀကᄀ᐀᐀က᐀ᰀᴀ ᴀကᔀༀက᐀ᰀጀ ᴀကᄀༀက᐀᐀ༀ ሀሀ ᰀကᴀᬀ᐀ကጀᴀ᐀ ጀကᄀጀကᬀ ጀကༀᬀ᐀ကᘀༀᄀ ᴀကᰀᰀᰀက᐀ጀ᐀ ጀᔀကༀᔀᄀကᰀᄀ᐀ ጀᰀᰀကᰀༀကༀᔀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀကᰀᄀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᰀကᴀᴀᔀကᴀᔀᰀ
ሀሀ ሀሀ ሀሀ ጀᘀᴀကᔀᔀ ጀᰀጀကᄀༀᴀ ᘀༀကጀᔀ ሀሀ ሀሀ ༀᬀကᘀༀᴀ ༀကᄀ᐀ᬀ ᐀ᘀကᄀ᐀᐀ ᘀကༀᄀᘀကᰀጀ ጀᘀကጀᔀᰀကༀᬀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀጀကᄀᰀᬀ ᴀᄀᰀကᰀༀጀ
ᘀကጀᬀ ᰀᄀကጀ᐀ ሀሀ ሀሀ ጀᰀကᬀᔀᄀ ጀᴀကᬀༀᔀ ሀሀ ሀሀ ᐀ကᬀ᐀ᔀ ᔀကᔀጀᄀ ᘀကᘀᔀ ᘀᔀጀကᘀᴀᰀ ጀကᴀᘀᬀကᰀᴀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᰀ ጀᄀကᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀကᘀᴀᄀ ᰀᔀကᘀᴀᄀ
ጀᰀༀကༀᬀጀ ጀᘀᰀက᐀ᘀ᐀ ሀሀ ጀጀᴀကጀᘀༀ ጀᄀကᬀᬀᄀ ጀᰀᬀကᘀᰀጀ ሀሀ ሀሀ ᘀᔀက᐀ᬀᘀ ᘀᰀကᴀᴀᰀ ᔀᴀကᰀᘀ ᐀ᔀကᬀ᐀ᬀ ᄀကጀᔀᔀကᬀᘀ
ሀሀ ሀሀ ሀሀ ᰀကᬀጀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᴀကᄀጀᄀ ᔀᴀ᐀က᐀ༀᄀ
ᰀᴀကᔀᴀᔀ ጀᔀကᰀ ሀሀ ༀༀကༀᬀᰀ ᘀကༀᘀᔀ ᔀကᰀᘀ ሀሀ ༀᬀကᬀᬀᬀ ༀကᄀ᐀ጀ ᄀကༀᰀ ሀሀ ᘀᰀကᬀᘀ ༀᰀကᄀༀᘀ
ጀᰀကༀᔀᬀ ጀጀༀကᘀ᐀ ሀሀ ༀጀကༀᴀ ᄀ᐀ကᬀᘀጀ ᄀᘀကᴀᰀᬀ ሀሀ ሀሀ ᰀᔀကᔀᔀᔀ ᰀᴀကᬀ᐀ ᴀᘀကᘀጀᰀ ᴀᰀᰀကᰀᄀᬀ ጀကᄀᘀᔀကༀ᐀ጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀ᐀ကༀᔀᄀ ጀᴀᘀကༀༀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀက᐀ᰀᴀ ᰀကᬀᔀ
ᔀကᴀጀጀ ᴀ᐀ကᬀᴀ ሀሀ ጀༀကᬀༀ᐀ ጀༀကᴀᴀ᐀ ጀጀကᔀᄀ ጀကᘀᬀ ሀሀ ᐀ကᬀᰀጀ ᘀကᬀᔀᰀ ᐀ကᔀᄀ ကጀༀᬀ ᄀጀᔀကᬀᰀ
ᔀᘀᘀက᐀ᴀጀ ᘀᰀကᘀᘀ ሀሀ ༀༀᔀကༀༀ ᰀ᐀᐀ကༀᄀ ᰀᰀကᔀᰀᴀ ጀༀᄀကᄀᬀᘀ ሀሀ ᴀᄀᰀကᴀᔀ ᴀᴀကጀጀᰀ ᴀᬀༀကༀᬀༀ ᴀကᰀༀᔀကጀ᐀ᔀ ጀᰀကᰀᰀᔀကᄀᬀᔀ
ጀᄀᄀကᘀጀ ᴀᬀကᬀᄀᰀ ሀሀ ጀᴀက᐀ᔀᔀ ጀጀᰀကᴀጀ ጀᬀጀကᘀᬀ ሀሀ ሀሀ ᘀကᬀ᐀ ᄀကༀᴀᰀ ᬀကᴀ᐀ᄀ ᐀ጀကጀ ᰀကᘀༀကᔀༀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကᰀᄀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀကጀᔀကᔀᄀᬀ
ᴀကᔀᄀᘀကༀᄀᘀ ጀက᐀ᬀᴀကༀᘀ ሀሀ ᘀᘀ᐀ကᄀ ጀကᴀᰀጀကᴀༀༀ ጀကጀᴀᬀကᬀᄀᰀ ᴀᔀᬀကᴀᄀᔀ ጀကᘀ᐀ᘀကጀᬀᄀ ᔀༀᬀကༀᬀᄀ ᔀᬀༀကጀᄀ ᔀᄀༀကጀጀᴀ ᔀကᄀᰀᬀကᴀᴀጀ ᄀᔀကጀᬀༀကᄀᔀᔀ
ᔀጀༀကᘀᴀᄀ ጀကᴀጀጀကᘀᴀ ሀሀ ጀကᬀᬀကᘀᴀᰀ ᘀ᐀ကᘀᰀᔀ ᔀᔀᰀကᬀጀༀ ᔀᬀᴀကᄀᘀ ሀሀ ༀᴀᔀကጀ᐀ ᄀ᐀ᴀကༀᴀༀ ᬀᴀက᐀ༀᄀ ༀကᰀᘀᔀကᔀᔀༀ ᴀကᔀᰀᰀကᔀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀကᄀᄀᴀ ᴀༀ᐀ကᘀᰀ᐀
ᰀᔀကጀጀᘀ ᴀጀကༀᬀ ሀሀ ጀᄀကᴀᴀ ᄀ᐀ကᰀᄀ ᐀ကᬀᄀᰀ ሀሀ ሀሀ ကᘀጀᄀ ༀကᔀ᐀ᰀ ᴀကᘀᔀༀ ᄀᘀༀကᬀᬀᄀ ᐀ጀᴀကᘀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᬀကༀጀᄀ ᘀᔀကᴀᘀᔀ
᐀ကᰀᔀ᐀ ᴀᔀကༀᔀጀ ሀሀ ༀကᔀᬀༀ ጀᄀကᰀᰀጀ ጀᬀကᰀᄀጀ ሀሀ ሀሀ ᔀကᔀༀ ጀጀကᬀᘀᘀ ᰀကᰀ᐀ᬀ ༀጀ᐀ကᘀ᐀ጀ ᘀᰀᬀကༀጀᰀ
᐀က᐀ᔀᘀ ᰀ᐀ကጀ᐀ጀ ሀሀ ጀༀကጀᰀᘀ ጀༀကᄀᔀጀ ጀᰀကᔀᰀᴀ ሀሀ ሀሀ ጀᬀကༀༀᰀ ᘀက᐀ᔀᬀ ጀᴀကᄀᴀ᐀ ᘀᰀက᐀ᴀᰀ ༀᘀༀကᘀᔀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀༀကᴀༀᔀ ᔀༀကᴀༀᔀ
ᘀᬀကᬀᴀᰀ ጀጀကᔀᬀᴀ ሀሀ ጀᰀကጀጀᔀ ጀጀ᐀ကᘀᰀᰀ ጀጀᬀကጀ᐀ጀ ሀሀ ሀሀ ᔀༀကༀༀᬀ ᔀᬀကༀᰀᴀ ᘀᰀကᄀᔀᰀ ༀༀༀကᴀᰀጀ ᴀက᐀ᄀᄀက᐀ᄀᰀ
ሀሀ ሀሀ ᔀကༀᘀጀကᬀᰀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᔀ᐀ကᰀᴀᔀ ᘀကጀᔀᰀကᄀ᐀ᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀကᄀᴀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀ᐀ကᰀጀᰀကᴀᘀ
ကᄀᘀᰀက᐀ᄀᬀ ᴀကᔀကༀᬀᄀ ሀሀ ጀကᔀጀᰀကᴀༀᄀ ጀက᐀ᬀကᴀᬀᔀ ጀကༀᔀᰀကᬀᰀᄀ ሀሀ ᔀᔀကᴀᬀᰀ ጀကᬀ᐀ကᰀༀጀ ᐀ᰀကᴀᴀᘀ ጀကጀᰀကᄀᬀᴀ ጀကᰀጀᬀကᬀᘀༀ ጀᬀༀကᬀ᐀ༀကༀᰀጀ
ༀᬀᬀကᄀ᐀ᘀ ᔀᔀကᬀᘀༀ ሀሀ ༀጀᰀကᄀ᐀ ᬀጀကༀᔀༀ ༀᔀᘀကᄀᴀᴀ ༀᔀကᘀ ሀሀ ᰀᘀᘀကᰀᰀᔀ ᰀༀကᄀᰀᔀ ᰀᬀጀကᴀᘀᬀ ᴀကᔀᄀᰀကጀᄀጀ ጀကᬀጀᴀကᄀᄀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀ᐀ကᘀༀጀ ᰀᰀ᐀ကᘀༀ᐀
8888 California State Auditor Report 2003-107 California State Auditor Report 2003-107 8899
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
ᔀЀఀༀऀ/.ऀᘀȀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀጀᔀ ᄀᄀጀကᰀጀጀ ᐀᐀ᴀကᴀᄀᴀ ሀሀ ጀ᐀ကጀᰀᴀ ᴀကᬀༀᴀ ᔀጀကᘀᔀ ᄀጀက ሀሀ ሀሀ
ᜀఀ&ЀऀԀ!܀ᨀഀ̀Ȁ̀Ԁऀ ༀကጀༀ ሀሀ ሀሀ ጀကᰀᰀᬀကᴀᴀᄀ ᰀ᐀ༀကᴀ᐀ᬀ ᔀᘀᄀကᬀᰀ᐀ ᔀᔀᬀကༀᘀᬀ ሀሀ ᘀᰀကᄀᔀᘀ ༀᘀကᰀᴀᄀ
)Ԁ᠀᠀Ԁ0Ԁ%ഀఀ2Ԁ $!ఀԀ!%Ѐ$܀܀᠀ ጀༀ ሀሀ ሀሀ ᘀကጀᔀᄀ ሀሀ ሀሀ ጀ᐀ကᔀༀጀ ሀሀ ሀሀ ሀሀ
ἀЀ܀&ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀ ሀሀ ሀሀ ᘀᄀကጀጀᬀ ሀሀ ᴀᔀကᔀᬀᘀ ᄀጀကༀ᐀ᔀ ሀሀ ሀሀ ጀᔀကᄀༀᴀ
܀&ఀᨀഀ̀Ȁ̀Ԁऀ ᐀ᬀ ሀሀ ሀሀ ጀ᐀ༀကᰀᬀ ጀᬀᬀကༀᄀ᐀ ༀༀကᄀᴀጀ ጀጀᘀကᔀᰀᰀ ሀሀ ጀ᐀ကᔀᔀጀ ᴀጀጀကᰀᄀጀ
8!̀77᠀ἀ $᠀᠀Ԁഀ(Ԁ $!ఀԀ!%Ѐ$܀܀᠀ ጀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᬀᄀᔀ ሀሀ ሀሀ ሀሀ
'Ѐ̀4!ᨀഀ̀Ȁ̀Ԁऀ ጀᬀကᰀ ሀሀ ሀሀ ᴀကᔀᬀᄀကᘀጀᄀ ጀကༀᬀကༀጀ ᴀကᰀᴀᰀက᐀ᰀ ጀကᄀᘀᄀကጀጀᬀ ሀሀ ᄀᴀᔀကༀᴀᘀ ጀကጀᘀጀကᘀᰀᄀ
#&܀1܀Ḁ᠀Ԁ&/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ကᄀᬀᰀ ሀሀ ጀကᬀᴀༀကༀᴀༀ ጀကༀጀᘀကᄀጀᄀ ጀကᬀᄀᰀကༀᘀ ጀကጀᴀᰀကᬀᰀ ᘀᘀ᐀ကᰀጀᴀ ሀሀ ᔀ᐀ကᬀᘀᄀ ጀᔀကᘀᬀᴀ
#᠀Ԁ&ഀఀ,᠀᠀Ԁἀ/܀̀ഀఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀ᐀ကᄀ᐀ᴀ ጀᄀကᔀༀጀ ሀሀ ሀሀ ሀሀ
%ഀ'̀& ܀&ఀ᠀ᨀഀ̀Ȁ̀Ԁऀ ᘀကᰀᔀༀ ሀሀ ሀሀ ጀက᐀ᬀᰀကༀༀጀ ᔀᬀᰀကጀᴀᘀ ᘀᴀᴀက᐀ᘀᄀ ጀကጀᔀᄀကᰀᬀᔀ ሀሀ ጀကᄀᔀကᄀᄀ᐀ ༀᄀጀကጀ᐀
%ഀ'̀&ĀḀ̀&*܀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᐀ကᘀᬀᄀကༀᘀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᬀᔀᬀကᴀᘀᰀ ሀሀ ሀሀ
%ഀ4̀(Ԁ᠀/܀̀ഀఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᴀᄀ ሀሀ ᔀᬀကᴀᰀᬀ ጀᔀᴀကᄀᘀ ᐀ᔀကᔀᄀᴀ ጀᰀጀက᐀ᘀᰀ ᔀကༀᔀᴀ ሀሀ ሀሀ ᔀༀက᐀ᔀ
%ഀఀ'Ѐ̀1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
%$ഀऀ܀ഀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᰀᴀ᐀ ሀሀ ሀሀ ᘀᄀကጀጀᬀ ሀሀ ᔀጀက᐀ᰀጀ ᄀᔀက᐀ᬀᄀ ሀሀ ሀሀ ጀᔀကጀ᐀
9Ԁᤀ*᠀Ԁఀ܀ഀᨀഀ̀Ȁ̀Ԁऀ ᴀကༀༀጀ ሀሀ ሀሀ ᄀᘀᰀကᬀᔀᴀ ጀᴀᬀကᰀᬀᔀ ጀᘀᔀကᬀጀ᐀ ᰀༀᰀကᰀጀᬀ ሀሀ ᔀ᐀ကᬀᘀᄀ ጀᘀကᰀᴀᘀ
ᔀЀ-Ѐ̀ᄀȀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᴀကༀᰀ ༀༀကᴀ᐀ ጀက᐀ᴀᴀကༀᘀᬀ ሀሀ ᄀᔀကༀᄀᰀ ጀༀကᘀᬀᘀ ᰀༀጀကᰀᬀᰀ ጀጀကᄀༀ᐀ ሀሀ ᰀကᘀᬀᴀကጀᄀ
ᜀ!ഀऀԀ᠀%Ѐ$܀܀᠀ ᴀ᐀ᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᔀကᄀᄀᄀ ሀሀ ሀሀ ሀሀ
ᜀ&*̀!Ԁ $!ఀԀ!.̀($%Ѐ$܀܀᠀ ᔀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
)ἀᜀ!Ԁ $!ఀԀ!.̀($%Ѐ$܀܀᠀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကༀ᐀ᴀ ᄀကᄀᰀᴀ ሀሀ ሀሀ ሀሀ
)ἀ&$܀!Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᴀᴀ ሀሀ ሀሀ ጀጀကጀᔀᴀ ᘀᬀကᘀༀᰀ ༀ᐀ကጀᄀ ᄀ᐀ကᘀጀᬀ ሀሀ ሀሀ ᴀༀ
)Ԁ᠀ᤀ܀ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᰀᘀᴀ ሀሀ ሀሀ ጀကᬀᬀጀကᄀ ጀༀကᘀ᐀ༀ ጀᄀᰀကᴀༀᔀ ᰀᄀᔀကᘀᘀᘀ ᄀጀက ሀሀ ᰀကༀༀ
)!̀&ḀഀԀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᴀ ሀሀ ሀሀ ᴀᰀᰀကᔀᰀᘀ ᄀက᐀ጀᰀ ᄀ᐀ကༀᴀᬀ ᘀ᐀ကᰀᄀ ሀሀ ሀሀ ጀᴀကༀᄀ
)!̀ఀఀഀᜀЀ!Ԁ&%Ѐ$܀܀᠀ ᰀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀༀကᔀᰀᄀ ሀሀ ሀሀ ሀሀ
)!᠀̀ഀ(ᤀԀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᴀༀᄀ ሀሀ ሀሀ ᔀᰀကጀༀᴀ ጀጀကༀ᐀ᔀ ጀᴀጀကᄀᄀᴀ ᰀጀᔀကᘀᔀ᐀ ሀሀ ሀሀ ᄀကᬀༀጀ
Ḁ!̀᠀᠀܀ᨀഀ̀Ȁ̀Ԁऀ ᰀကༀᘀᰀ ሀሀ ሀሀ ᐀ጀᰀကᔀᬀༀ ᴀༀကᄀጀᬀ ጀᴀༀကༀ᐀ ᄀᘀᰀကጀᔀ ༀༀက᐀ᴀᔀ ᔀᬀကᴀ᐀ᔀ ᰀᴀ᐀ကᰀᘀ
ࠀ&ఀ#᠀܀ᜀ᠀ఀ܀ $!ఀԀ!%Ѐ$܀܀᠀ ᰀᴀᄀ ሀሀ ሀሀ ጀᬀᰀကᄀᘀᄀ ሀሀ ᐀᐀ကᰀᔀ᐀ ᄀ᐀ကᄀᔀ ሀሀ ሀሀ ሀሀ
ࠀऀ̀&܀ഀሀ4Ѐ6̀!ᜀЀऀԀᤀἀ ጀကᬀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀᔀကᬀᄀᔀ ሀሀ ሀሀ ሀሀ
8!Ȁ̀Ԁ᠀ऀ $!ఀԀ!%Ѐ$܀܀᠀ ᘀ ሀሀ ጀᰀᰀကጀᬀᄀ ᰀጀᘀကᔀᰀᄀ ጀᴀကༀᄀ ᴀጀ᐀ကጀᴀᘀ ᐀ᴀကᄀጀ ሀሀ ሀሀ ሀሀ
.Ԁఀ$Ԁ!%Ѐ$܀܀᠀ ᴀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀကᬀ ሀሀ ሀሀ ሀሀ
.̀᠀᠀&Ḁ܀!܀($ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᰀༀ ሀሀ ሀሀ ༀᬀᴀကᬀᬀ ሀሀ ᄀጀကᴀᔀ ጀ᐀ᴀကༀༀༀ ሀሀ ሀሀ ሀሀ
/ԀȀȀԀ!&܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ကᘀᔀᔀ ሀሀ ᰀᬀᴀကᰀᘀༀ ᴀကༀᔀ᐀ကᬀ᐀ጀ ᘀᴀᰀကᰀጀጀ ᘀᬀကᰀጀᰀ ᐀ᄀጀကᘀᰀ ሀሀ ሀሀ ᴀጀကᄀᰀ
/ԀȀȀԀ!&܀ഀᨀഀ̀܀ഀ.̀($ ༀကᔀༀ᐀ ጀༀᰀကᔀᬀᬀ ሀሀ ሀሀ ᴀᬀᬀကༀᄀᘀ ᰀᬀᰀကᬀ ᔀᘀᬀကᘀༀ ሀሀ ጀကᔀᰀༀကᄀᔀༀ ᄀᄀကᰀጀᘀ
'.܀ഀऀሀ#Ԁ&ЀऀԀ!܀ᨀഀ̀Ȁ̀Ԁऀ ᰀༀ᐀ ሀሀ ጀᔀကᴀᴀ᐀ ጀጀᬀကᔀᴀ ᔀᰀကᔀᄀᬀ ᰀༀကᰀᔀᴀ ᄀༀက᐀ᴀᬀ ሀሀ ሀሀ ጀༀ᐀ကᔀᰀᘀ
'(ഀ%᠀ऀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကᬀᄀᔀ ሀሀ ሀሀ ጀကᬀ᐀᐀ကᰀᰀ ᴀᬀᴀကᴀᔀ ᴀᰀༀကᴀᴀጀ ᰀ᐀က᐀ᔀᔀ ሀሀ ሀሀ ༀᄀကᘀᴀᘀ
'&'܀ᤀ̀ఀ&ࠀ᠀ԀᤀԀഀఀ!ἀ ᘀༀᰀ ሀሀ ሀሀ ᰀᔀᄀကༀጀᰀ ሀሀ ጀ᐀ကᄀᔀ᐀ ጀᴀᘀကᰀ᐀ ሀሀ ሀሀ ጀᰀᬀကጀᘀᴀ
4Ԁഀ᠀܀#!+ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᔀༀᔀ ሀሀ ሀሀ ᔀᴀကᴀጀ ጀᬀကᄀༀጀ ሀሀ ᴀༀᘀက᐀ᘀᔀ ሀሀ ሀሀ ᄀༀကᔀጀጀ
4̀᠀᠀Ḁ!Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᬀ᐀ጀ ሀሀ ሀሀ ᔀᴀ᐀ကༀᄀᔀ ᘀᄀကᰀᘀᰀ ጀᄀᘀကༀᬀ ᴀᘀ᐀ကጀጀᔀ ሀሀ ሀሀ ᴀကጀᬀ᐀
#܀!ఀ܀᠀,᠀᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀ ሀሀ ሀሀ ᴀᔀᬀကᬀᰀ᐀ ሀሀ ᄀᬀကᔀᔀ ᐀ᴀကጀᄀᘀ ሀሀ ሀሀ ሀሀ
10Ԁഀ&3܀܀ऀ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကᰀᘀᘀ ሀሀ ጀကᄀᴀကༀᬀጀ ᴀကᬀᘀᴀကༀᴀ ጀကᴀ᐀ᔀကᄀᄀᬀ ጀကᘀᔀༀက᐀᐀ᴀ ᄀᘀကༀᰀᘀ ሀሀ ሀሀ ᰀༀᘀကጀༀጀ
1Ԁऀ3܀܀ऀ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀကᘀༀ ሀሀ ᴀကጀᰀᴀကༀ ᰀကጀጀᄀကᴀጀ ጀက᐀ጀကᰀᬀᄀ ጀကᔀጀጀက᐀ᴀ᐀ ጀကᬀᔀကᄀᰀༀ ሀሀ ሀሀ ጀᬀ᐀ကᴀᰀᔀ
%ഀ)!ഀ܀#!+ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᔀᔀᰀ ሀሀ ᴀᴀᴀကᬀጀᘀ ጀကጀᬀᔀကᰀᰀ ᰀᰀᄀကᔀᄀ᐀ ጀᔀကᘀༀᘀ ᰀᔀ᐀ကᰀᘀ᐀ ሀሀ ሀሀ ᴀᄀကᰀᴀᘀ
%ഀ !᠀܀& $!ఀԀ!'Ԁ!ഀ̀ഀ( ԀഀఀԀ! ጀ᐀ ሀሀ ሀሀ ᘀ᐀ကᄀᴀᰀ ሀሀ ሀሀ ጀကᴀᬀᴀ ሀሀ ሀሀ ሀሀ
%ഀ !᠀܀&ࠀ᠀ԀᤀԀഀఀ!ἀ ᔀጀ ሀሀ ሀሀ ᐀ጀᰀကᔀᬀༀ ሀሀ ᰀᘀကᰀጀ᐀ ሀሀ ሀሀ ሀሀ ጀᔀကᬀᴀ
%ഀ4ఀԀ܀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀ကጀጀᔀ ሀሀ
%ഀ4ఀԀ܀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᴀᘀကᘀᰀᔀကᔀጀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᰀᬀༀကᘀᔀᔀ ሀሀ ሀሀ
%ഀ4ఀԀ܀ᨀഀ̀܀ഀ.̀($ ᐀က᐀ጀጀ ሀሀ ሀሀ ሀሀ ᬀကᴀᄀᘀ ᰀᬀကༀༀᰀ ጀကᰀᄀ᐀ကጀༀᰀ ᐀ༀကᘀᄀ ᄀကᄀጀကᬀᔀᬀ ᴀጀᘀက᐀ᰀ
%ഀ4ఀԀ܀ሀ2܀&ఀԀ! ̀ఀἀ ᐀ကᘀᬀᬀ ሀሀ ጀကༀᄀကᔀᬀጀ ᰀကᘀᘀᄀကጀጀᴀ ᔀጀᰀက᐀ᔀጀ ᘀ᐀ကጀༀༀ ጀကᰀༀᬀကᰀᔀᴀ ሀሀ ሀሀ ᴀᴀကᄀᴀᘀ
%Ѐ$܀܀᠀܀Ȁ:̀&ऀ܀ᤀഀऀ?ഀ܀3᠀Ԁऀ(Ԁ ܀᠀᠀Ԁ(Ԁ ᄀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᔀጀጀ ሀሀ ሀሀ ሀሀ
#!Ԁ*!ఀ܀!ἀ
%ԀB܀̀ᨀഀ̀܀ഀ.̀($ ᔀကᔀᄀᘀ ሀሀ ሀሀ ሀሀ ጀጀ᐀က᐀ᄀ ༀ᐀ᰀကༀᴀ ጀကጀༀᬀကᬀጀᴀ ᴀༀᔀကጀᴀༀ ᴀကᬀᬀༀကᬀ ᴀᬀကᄀᘀ᐀
%܀ఀ$%ഀ2!ഀЀ̀&Ѐ܀ᨀഀ̀Ȁ̀Ԁऀ ᐀ကᘀༀᴀ ሀሀ ༀༀကᘀ ᴀကᄀᄀ᐀က᐀᐀ᴀ ᘀᴀጀက᐀᐀ༀ ᐀ጀᄀက᐀ᄀᄀ ጀကᰀᰀᰀကᔀᄀ ጀጀᄀကᰀ ጀကᰀༀᰀကᴀጀ ᰀጀ᐀က᐀ༀᄀ
9̀Ԁ!!'̀ഀऀ4̀ऀऀ᠀Ԁ%Ѐ$܀܀᠀ ᰀᰀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᰀᬀ ሀሀ ሀሀ ሀሀ
:$̀ఀԀĀ+&ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᄀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᘀༀᰀ ሀሀ ሀሀ ሀሀ
:܀܀ऀ&̀ऀԀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀጀᄀ ሀሀ ሀሀ ጀᔀᔀက᐀ᬀ ᴀကᬀጀᔀ ᔀကༀ ༀᔀကᴀᴀᴀ ሀሀ ሀሀ ሀሀ
ᔀЀ̀Ѐ$Ѐᤀ.ЀᤀЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᴀကᴀༀᴀ ጀကༀᴀༀကᄀᘀᬀ ᐀ကጀᰀᬀကጀༀᔀ ሀሀ ᄀ᐀ᘀကༀᴀ ጀᔀༀကᬀᬀᘀ ᰀጀကᔀᴀᰀ ሀሀ ሀሀ ᄀጀ᐀ကᘀጀጀ
)᠀᠀!ऀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᰀᰀ ሀሀ ሀሀ ༀᔀကༀᄀ᐀ ሀሀ ሀሀ ጀᘀကༀጀᴀ ሀሀ ሀሀ ሀሀ
)᠀܀Ѐ$ᤀഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀᬀ ሀሀ ሀሀ ᴀ᐀ကᴀጀᔀ ጀᔀကᔀᰀ ᴀᰀကᬀጀᘀ ጀጀကᔀᘀᄀ ሀሀ ሀሀ ༀᬀကᬀጀᰀ
)܀ഀ̀ఀࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀကጀༀᔀ ሀሀ ᘀጀᴀကༀༀༀ ᄀက᐀ጀᄀကᔀᬀᄀ ᰀကༀᄀ᐀ကᄀጀ ᰀကጀᴀကᔀᔀᬀ ጀကༀᰀᰀကᴀᄀᴀ ሀሀ ሀሀ ༀᘀᴀကᴀ᐀ᔀ
)Ԁ᠀᠀ఀ܀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᰀ ሀሀ ሀሀ ᴀᴀᔀကᰀᴀᘀ ᴀကᴀᰀᔀ ጀᬀကᄀᬀᄀ ᘀᰀကᬀጀᄀ ሀሀ ሀሀ ᰀᘀက᐀ༀ᐀
!*̀ഀఀԀ!̀ᨀഀ̀Ȁ̀Ԁऀ ᴀက᐀ᴀᘀ ሀሀ ᄀᄀᘀကᔀᔀ᐀ ᔀༀᄀကᰀᰀᘀ ᄀጀༀကᄀᘀᘀ ጀᴀጀကጀᰀᄀ ᄀᬀᘀကᴀᰀ ሀሀ ሀሀ ጀᄀጀကᬀᘀᔀ
&ᤀ᠀̀ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀ ሀሀ ሀሀ ᘀကᘀༀᄀ ᔀကጀ᐀ᰀ ሀሀ ༀကᄀᬀᄀ ሀሀ ሀሀ ሀሀ
Ԁ&!ࠀ&ఀ!ऀ $0Ԁ7-᠀'ഀ((Ԁ ᰀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကༀጀༀ ሀሀ ሀሀ ሀሀ
"ᤀᤀԀ!&̀܀ഀ $!ఀԀ!
܀᠀ऀ%*!̀ഀ(ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀᬀ ሀሀ ሀሀ ጀᬀᰀကᘀ᐀ ሀሀ ጀጀကᔀ᐀ጀ ᰀጀကᄀጀༀ ሀሀ ሀሀ ሀሀ
܀᠀᠀Ԁ(Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᬀ ሀሀ ሀሀ ጀ᐀ᄀကᘀᬀᴀ ᴀጀကᰀᄀ ᄀༀကᰀ᐀ᰀ ༀ᐀ကᘀ᐀ᬀ ሀሀ ሀሀ ᐀ကༀᬀ
ἀᤀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᰀᬀༀ ሀሀ ሀሀ ᘀကጀᰀ ጀᴀᘀကᔀᴀᬀ ᄀᔀကᄀᔀᄀ ᄀጀကༀᰀጀ ሀሀ ሀሀ ጀᔀༀကᰀᘀ
8܀᠀Ԁఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကጀༀᔀ ሀሀ ᴀᰀᄀက᐀ᬀ ᴀကᬀ᐀ကᬀᄀᬀ ༀᰀᔀကᘀᘀጀ ᄀༀᬀက᐀ᘀᔀ ༀᔀᘀကᴀᘀ ᄀጀက ሀሀ ᄀᔀᬀကጀᬀ᐀
8ऀ᠀*Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကጀጀ ሀሀ ሀሀ ᄀༀ᐀ကༀᬀᘀ ᄀᄀᘀကᬀᴀᴀ ᄀ᐀ᔀကᬀᰀᔀ ጀᄀᔀကᘀ ሀሀ ሀሀ ᴀ᐀ကᔀᄀᬀ
.܀*Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᰀጀༀ ሀሀ ሀሀ ᰀကༀᘀᰀ ༀᔀကༀᄀ ᄀᔀကጀᰀ ጀᔀጀကᴀᔀ᐀ ሀሀ ሀሀ ሀሀ
'܀ᤀ*܀Ѐᨀഀ̀Ȁ̀Ԁऀ ጀጀကᬀᘀᴀ ሀሀ ሀሀ ᰀကጀ᐀ᄀကᄀᴀༀ ጀကᴀᔀᔀကᴀᔀᬀ ᴀကᘀༀᬀကᘀᔀ ጀကༀᄀကጀᬀᔀ ሀሀ ༀጀᘀကጀᘀᔀ ᔀༀᬀကᘀᔀༀ
'܀&ᜀ᠀ᤀ܀&ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᰀༀ ሀሀ ᔀᄀကᔀᬀᬀ ጀᬀᰀကༀᘀ᐀ ༀ᐀ကᄀᰀᬀ ᄀᄀကᰀༀ ᰀᬀကༀᄀ᐀ ሀሀ ሀሀ ሀሀ
'܀&Ā᠀̀0܀&ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀጀᴀ ሀሀ ሀሀ ᘀᄀကᰀᬀ ᴀကᔀᔀᰀ ᄀጀကᔀጀ᐀ ᄀᘀက᐀ᴀᔀ ሀሀ ሀሀ ᴀᴀကᄀᄀᘀ
4܀ഀఀԀЀ̀ఀ܀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᄀᬀ ሀሀ ሀሀ ጀ᐀ကᴀᄀᘀ ሀሀ ᄀᄀကᴀጀᄀ ጀကༀᴀ ሀሀ ሀሀ ሀሀ
Ā᠀̀0Ԁ8!܀0Ԁ.܀ᤀԀ%ఀऀἀ $!ఀԀ!%Ѐ$܀܀᠀ ᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
Ā!Ѐఀఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကᘀጀᬀ ሀሀ ጀᰀᘀကᬀᔀᰀ ጀကᔀᔀကጀᴀᬀ ᄀᬀကᔀ᐀ጀ ᴀༀༀကᰀᰀᰀ ᘀᄀကᘀጀ ሀሀ ሀሀ ᰀᴀᘀကጀᬀጀ
#ԀḀ܀ऀἀ $!ఀԀ!%Ѐ$܀܀᠀ ᰀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᬀကᄀ᐀ጀ ሀሀ ሀሀ ሀሀ
%ഀఀ)!Ḁ! ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
%ഀఀ)!Ḁ! ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᴀᄀက᐀ᄀᄀကᔀᰀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᄀᴀᔀက᐀ᄀ ሀሀ ሀሀ
%ഀఀ)!Ḁ!ࠀ᠀ԀᤀԀഀఀ!ἀ ༀကᬀᬀጀ ᴀᰀကᰀᄀጀ ᰀကᄀᰀᔀကᰀᰀ ᴀကᘀᘀᄀကༀᄀༀ ᴀကጀༀကᴀᔀጀ ጀကᰀ᐀᐀ကᬀᄀᴀ ᐀ᬀကᬀༀᰀ ሀሀ ሀሀ ༀጀᄀကᔀᔀ
%ഀఀ)!Ḁ!ࠀ᠀ԀᤀԀഀఀ!ἀ $!ఀԀ!%Ѐ$܀܀᠀ ᴀᬀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကጀᰀጀ ሀሀ ሀሀ ሀሀ
%ഀఀ)!Ḁ!.̀($ ᐀ကᰀༀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᬀကᴀᄀᔀ ጀကᰀᬀᴀကᄀጀጀ ሀሀ ሀሀ ᴀ᐀ᴀကᰀጀ᐀
%ഀఀ)!Ḁ!4̀ऀऀ᠀Ԁ $!ఀԀ!%Ѐ$܀܀᠀ ᄀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᬀጀᔀ ሀሀ ሀሀ ሀሀ
%ഀఀ4!̀/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ༀကᘀጀᔀ ሀሀ ሀሀ ሀሀ ᄀጀᔀကᄀ ጀကᬀༀᬀကጀᘀᬀ ᔀᔀᬀက᐀᐀ᄀ ሀሀ ᄀᔀကᘀᴀᔀ ᰀᄀ᐀ကᔀ᐀ᘀ
%ഀఀ@ഀԀ7,᠀᠀Ԁἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀጀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
%ഀఀ@ഀԀ7,᠀᠀Ԁἀᨀഀ̀܀ഀ.̀($ ጀကᬀᰀᄀ ሀሀ ሀሀ ሀሀ ᰀᄀက᐀ᄀᘀ ༀᰀကᬀༀᔀ ጀᄀᬀကᄀጀ ሀሀ ᘀကᔀᘀᔀ ጀᬀᬀက᐀ༀ
%܀᠀0ഀ(ࠀ᠀ԀᤀԀഀఀ!ἀ ጀ ሀሀ ሀሀ ᴀᰀᔀကᴀᘀᬀ ᰀᘀကᄀᴀᘀ ༀကༀ᐀ᄀ ᘀᘀကᬀᘀᴀ ሀሀ ሀሀ ᴀᄀကጀጀ
,̀&ఀ-Ԁ᠀4!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀᄀ ሀሀ ሀሀ ᴀᘀကᄀጀ ጀᬀက᐀ᬀ᐀ ጀᬀကጀጀ ጀᴀကᰀᬀ ሀሀ ሀሀ ༀကᔀᬀᰀ
ᔀЀ̀ЀᰀԀЀᤀЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᄀကᴀᘀጀ ጀᴀᔀကᬀᴀ ᰀကༀ᐀ᘀကᔀ᐀ ሀሀ ጀကጀᄀጀကᘀᴀᰀ ᘀᘀ᐀က᐀᐀ጀ ጀᄀကᬀᘀ ሀሀ ሀሀ ᐀ᬀကᴀ᐀
9900 California State Auditor Report 2003-107 California State Auditor Report 2003-107 9911
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᰀကᬀᴀጀ ᴀᴀက᐀ᬀጀ ሀሀ ሀሀ ጀᰀကᔀጀ ጀᰀကጀༀጀ ᴀᔀကༀᘀ᐀ ጀကᰀༀကᔀ ᰀကᄀᰀᄀကᄀༀ᐀
ကᴀༀᄀ ᄀጀᬀကᰀᄀᘀ ᰀༀᰀကᰀ᐀ ᴀᬀᄀကᬀᄀᄀ ᴀᔀ᐀ကༀ᐀ᘀ ᴀᄀᄀကᴀᘀ᐀ ᄀᄀᬀကᔀᴀ ሀሀ ጀᴀကᘀᘀ᐀ ጀༀᄀကᰀ ጀᬀ᐀ကጀᬀᘀ ጀကᄀကᴀᔀᘀ ᘀကᬀᴀጀကᄀᴀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀက᐀ᰀᄀ ሀሀ ༀᰀကᄀᄀᴀ ጀᄀༀကᰀᬀጀ
ᔀကᴀጀጀ ᰀᔀကᬀༀᘀ ሀሀ ጀ᐀ကᰀᔀ ጀᰀကᔀ ጀᴀကᄀᄀ ጀᄀကᬀᘀ ሀሀ ᐀ကༀᴀᔀ ᘀကᬀᘀༀ ጀጀက᐀ᬀᰀ ᰀᘀကጀᬀᴀ ᔀᴀကༀᬀᘀ
ᰀ᐀ကᔀጀᴀ ᔀက᐀᐀ᘀ ༀጀကᰀᄀᄀ ᰀကᴀᘀጀ ᄀကᄀༀ ᰀᔀကᘀᄀᔀ ༀᰀကᘀᄀ ሀሀ ᴀᄀကᔀᴀ ᴀᄀကᴀༀༀ ᴀᔀကᴀᰀ ᰀᔀጀကᴀᘀ ጀကᄀᘀᴀကᬀᘀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ༀကᰀༀᄀ ጀᬀ᐀ကᄀᬀጀ
ᄀᴀᬀကༀ᐀ᴀ ᔀᰀကᰀᔀᔀ ༀᘀᴀက᐀ᬀᘀ ᄀᰀ᐀ကᔀᴀ ༀᬀᘀကᰀᔀጀ ᄀༀᔀကᄀᴀ᐀ ᰀᄀကༀ ሀሀ ᰀᬀᔀကᘀ᐀᐀ ᴀᘀᘀက᐀ᴀༀ ጀᘀጀက᐀ᰀᰀ ᴀကᄀᬀጀက᐀ጀ᐀ ጀကᴀༀကༀᰀ
ᴀ᐀᐀ကጀᄀጀ ᄀᄀᄀကᄀᔀᔀ ᰀᬀᴀကᬀᴀༀ ᴀᘀᄀကᄀ ᴀ᐀ᘀကᰀᘀ᐀ ᴀᄀကጀᔀༀ ᰀༀᄀကጀ᐀ᘀ ሀሀ ጀᔀᔀကᴀ᐀ ጀᔀᴀကᴀጀᬀ ᴀᴀᴀကᴀༀᔀ ጀကᔀᘀᘀကᘀᘀᄀ ጀᬀက᐀ᬀᄀက᐀᐀ᘀ
ᔀကᴀጀጀ ጀᴀက ሀሀ ᰀက᐀ᄀᰀ က᐀ᔀ ༀကᰀጀᔀ ကༀ᐀ᔀ ሀሀ ᄀကᬀᰀ ᰀကᄀጀᄀ ᄀကᄀༀ ᐀ကᰀᘀᰀ ጀᘀကᴀༀጀ
ጀጀကᄀᄀᄀ ༀༀᄀကᄀ᐀ጀ ᄀጀᬀကᔀༀᄀ ᴀᘀᴀကᴀᔀᘀ ᄀᬀᴀကᄀᴀ ᰀༀᬀကᬀᘀᄀ ሀሀ ሀሀ ᴀᰀᰀက᐀ጀᔀ ᴀᴀᬀကༀᔀᴀ ጀᘀጀကጀᬀ᐀ ጀကᔀᄀကᘀᴀᰀ ጀጀကᬀᘀᄀကᔀᰀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကᬀᄀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကᘀ᐀ጀက᐀ጀ᐀
ጀᔀက᐀ᬀ ༀᄀကᴀᄀᄀ ሀሀ ᴀༀကᘀᔀᄀ ᴀᬀကༀᰀᘀ ጀ᐀ကᄀᴀ ሀሀ ሀሀ ጀᄀကༀᘀᘀ ጀᴀကᰀᔀᬀ ጀကᰀᔀ ጀᘀᔀကጀጀᬀ ᐀ᴀᄀကᰀᔀ
ሀሀ ሀሀ ጀ᐀ကጀᰀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကᬀༀᄀ ᔀᴀကጀ᐀ᴀ
ጀᰀကᴀ᐀ጀ ᴀᴀက᐀ᔀ ᰀ᐀ကᴀᰀ ጀༀကᴀᴀ ጀༀကᄀༀጀ ጀᄀကᰀᬀ ሀሀ ሀሀ ᐀ကᔀᰀᴀ ᐀ကᬀ᐀᐀ ᐀ကᄀᄀᘀ ᰀᄀကᘀᘀᰀ ᘀ᐀ᄀကᘀᬀ
ᰀጀကᰀᰀጀ ጀᰀༀကᬀጀ ᐀ᰀကᴀᘀ ጀༀᔀကᄀጀ ጀጀᘀကༀጀጀ ጀᬀᔀကᰀᘀᔀ ሀሀ ሀሀ ᔀጀကᰀᘀༀ ᘀကᬀᔀᘀ ᐀ᴀကᰀᬀ᐀ ༀᔀᬀကᄀᰀᘀ ᴀကᘀༀༀကᴀᬀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀ᐀ጀကᔀᴀᔀ ᄀᘀကᰀ᐀ᔀ ሀሀ ሀሀ ᰀᰀကᬀༀᄀ ᰀጀကᰀᄀༀ ᔀကᘀጀ᐀ ጀကᰀᬀကᰀᘀༀ ᘀက᐀ༀጀကᴀጀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ༀကᰀᬀᬀ ጀᘀᴀကᔀᄀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᬀကᄀᰀༀ ᰀᬀကᄀᰀༀ
ሀሀ ሀሀ ሀሀ ᄀကᰀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀကᬀᴀጀ ༀᬀကᄀᬀ᐀
ᴀᴀကༀᄀᔀ ᄀᔀကጀᔀᘀ ሀሀ ጀᰀကༀጀᰀ ᴀᴀကጀᔀᘀ ጀᔀကᘀᰀༀ ᄀጀကᔀᬀጀ ሀሀ ጀᰀကᄀᰀᬀ ጀጀကᰀ᐀ᔀ ሀሀ ጀᘀጀကጀᄀᔀ ᔀᴀᴀကጀ᐀ጀ
ጀᘀက᐀ༀᘀ ᴀᄀက᐀ᴀ ሀሀ ᬀက᐀᐀᐀ ጀᴀᰀကᔀༀᘀ ጀᬀᄀကᄀጀᄀ ᄀᴀကᴀᄀᔀ ሀሀ ᔀᘀကᘀᰀᬀ ကᘀ᐀ᔀ ᘀༀကༀᴀ᐀ ᄀ᐀ᄀကᘀᘀᰀ ᴀက᐀ᴀᘀကᄀጀᰀ
ጀᴀကᰀᔀᴀ ༀ᐀ကༀᰀᬀ ሀሀ ጀ᐀ကༀጀᬀ ᰀጀကᴀጀᄀ ᴀᔀကᘀᘀᰀ ሀሀ ሀሀ ᴀጀကጀᰀᘀ ጀᔀက᐀ᰀᴀ ᴀༀကᬀᬀᬀ ጀᰀᰀကᘀༀ ᔀᘀᬀကᰀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀ᐀ကᴀༀ ጀᄀᄀက᐀᐀ᬀ
ᔀကᬀᰀᴀ ᴀༀጀကᘀᴀ ሀሀ ᄀ᐀ကᰀ᐀᐀ ጀጀᴀကᰀጀᴀ ᐀ᘀကༀ᐀ༀ ሀሀ ሀሀ ᔀᄀကᰀᰀጀ ᰀကᔀᄀᄀ ᴀᬀက᐀ᘀᴀ ᰀᰀ᐀ကᔀጀ ᴀကᴀᔀᘀကᬀ᐀ᄀ
ጀᴀကᄀጀ ᴀ᐀ᔀကᬀᘀ ሀሀ ᴀᬀᬀကᬀ᐀ᔀ ጀᔀ᐀ကༀᴀᰀ ጀༀᔀကᔀ ሀሀ ሀሀ ጀᬀༀကᬀ ᐀᐀ကༀᘀༀ ጀጀᄀကᬀ᐀ጀ ጀကጀᬀᔀက᐀ᔀ ᄀကༀᘀကᔀጀༀ
ሀሀ ሀሀ ሀሀ ጀᬀကጀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᴀᬀༀ ሀሀ ጀༀᔀကༀ᐀ༀ ᄀᴀ᐀ကᴀ᐀ᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀᔀကᬀᄀᔀ
ሀሀ ሀሀ ሀሀ ᴀᬀကᄀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀ကጀᬀ ሀሀ ᄀᰀᄀကጀᬀༀ ጀကᴀᄀ᐀ကᔀᘀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀ᐀ကᄀ᐀ ጀᴀጀကጀༀ
ᔀကᴀጀጀ ጀጀᔀကᔀᬀᔀ ሀሀ ᰀᰀကᘀᬀᰀ ༀကᘀᰀᬀ ༀᘀကༀᄀ ሀሀ ሀሀ ᄀᄀကጀጀᘀ ᰀᔀက᐀ᴀᰀ ᔀကጀᬀ ጀᔀༀကༀᬀ᐀ ጀကᰀᄀᰀကᔀᄀᰀ
ᰀᬀᰀကༀᬀጀ ᔀᬀᰀကᴀᴀༀ ሀሀ ᴀ᐀ༀကༀጀ ᰀༀᔀကᘀ᐀ᰀ ᰀጀጀကᔀᰀༀ ༀᘀᔀကᴀᴀᄀ ጀጀ᐀ကጀᬀ ᴀᰀጀကᔀ᐀ᴀ ጀ᐀ကༀᴀᄀ ᐀ကᬀᘀ ጀကᰀༀᔀကᬀ᐀ ጀᬀကጀᬀᰀကᔀᴀ
ጀጀကᘀጀᘀ ሀሀ ሀሀ ᰀᔀᔀကᘀᘀᬀ ᴀༀᬀကᔀᬀ᐀ ᴀᰀᴀကༀᬀ ጀᄀᘀကᄀༀᴀ ሀሀ ጀጀༀကᄀᄀጀ ጀᄀᬀကᄀᄀᔀ ကᔀᄀᄀ ጀကༀ᐀ᴀကༀᴀ ကᴀᬀကጀᴀༀ
ᴀᘀက᐀ᰀ ᰀᰀကᬀᔀᘀ ሀሀ ጀကᬀༀᘀ ᴀጀကᰀᬀᰀ ጀကᰀ ሀሀ ᄀༀကᔀ᐀ ጀጀက᐀ᰀ ጀᬀကᔀༀ ጀကጀᬀጀ ᰀᔀကᄀᔀᄀ ጀကᬀጀ᐀ကᰀᰀᴀ
ᄀༀကᰀᬀᬀ ᰀᘀጀကᄀᬀᔀ ሀሀ ᐀ᔀကጀༀ ጀᔀᰀကᰀᬀጀ ጀᰀༀကᔀᰀᬀ ᄀༀᬀကᰀༀ᐀ ሀሀ ጀᬀᴀကᄀᔀ ᘀᔀကጀጀᄀ ጀጀᬀကᄀ᐀ᔀ ᄀᘀᔀကᔀༀᔀ ᄀကᬀᬀကᴀጀጀ
ጀᴀကጀᔀᰀ ᐀ᬀကᴀ᐀᐀ ሀሀ ጀᰀကᘀ᐀ᴀ ᄀༀကᬀᄀᘀ ᄀጀကᰀᴀᴀ ሀሀ ሀሀ ᰀጀကᴀጀ ᴀကༀᬀᔀ ᴀက᐀ᬀ ጀᘀᬀကᬀጀᴀ ጀကጀጀ᐀က᐀ᰀ
ᴀᔀကጀᄀᬀ ጀᔀᘀကᄀᴀ ሀሀ ᴀᘀကᄀᴀ ᘀ᐀ကᰀᰀༀ ᘀጀက᐀ᰀᴀ ሀሀ ሀሀ ᴀကᴀᴀᰀ ༀᴀကᘀጀᴀ ᐀ကᄀ᐀ᘀ ᴀᔀကᰀᰀༀ ጀကᘀༀᰀကᔀᄀᄀ
᐀ༀကᔀᘀ᐀ ᴀᬀᄀကᬀᔀᰀ ሀሀ ᐀ༀကᴀጀጀ ጀᬀᘀကᘀᴀᴀ ᐀ᰀကᔀᰀᘀ ሀሀ ሀሀ ᔀᬀက᐀ᴀᄀ ᬀကᴀᬀ᐀ ᄀᴀကጀༀ ᰀᔀᔀကᘀᰀጀ ᴀကᄀᬀᴀက᐀ᴀᘀ
ᄀကᘀᬀༀ ᔀᴀက᐀ጀᄀ ሀሀ ሀሀ ᰀጀကᔀༀༀ ᴀ᐀ကᴀᄀ ሀሀ ሀሀ ᴀᴀကጀᰀጀ ጀᘀကᔀᘀༀ ᰀᰀကጀᘀ ጀጀᔀကༀᰀᬀ ᔀᰀᰀကᴀጀ
ᔀ᐀ကᘀᄀༀ ᄀᔀᔀကᰀጀᘀ ሀሀ ጀᔀᔀကᘀᔀ ᴀༀᬀက᐀ᰀᴀ ᴀᬀᘀကᄀༀጀ ሀሀ ᰀ᐀ᔀကጀᘀᄀ ጀᰀကᘀᔀᘀ ጀᴀ᐀ကᔀᴀ ሀሀ ጀကᔀጀᴀကᘀᬀᔀ ጀጀကᘀᬀကᴀᬀጀ
᐀ᬀጀကᄀጀༀ ᐀ᬀᄀကᰀᔀ ሀሀ ᄀᰀጀက᐀ጀ ᄀᄀጀကᘀༀༀ ᰀༀጀက᐀ᴀ ᘀᬀᄀကᰀ᐀ༀ ᐀ᰀༀကᰀᴀᬀ ᴀᴀကጀༀ᐀ ᴀᴀᴀကᰀጀᴀ ᰀጀᬀကᴀᔀᰀ ᴀကᴀༀကᄀᰀᬀ ጀᔀကᄀ᐀ကጀᬀጀ
ᔀༀကᘀᰀᰀ ᴀༀᬀကᰀᬀᘀ ሀሀ ᘀጀကᴀᘀᴀ ጀᰀᰀကጀᰀᴀ ጀᴀᄀကጀᰀᰀ ሀሀ ሀሀ ᐀ᴀကᬀᴀ ᔀᘀကᬀᔀᔀ ᐀ጀကༀᴀᰀ ༀᰀᰀကጀᔀᔀ ᰀကᔀᬀᄀကᴀᬀༀ
ሀሀ ሀሀ ሀሀ ᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀጀကༀ᐀ᬀ ጀᴀကᴀጀᘀ
ጀᴀက᐀ᄀ ᴀༀᴀကጀᄀༀ ሀሀ ᔀᘀကༀᴀᔀ ጀᴀ᐀ကᴀ᐀ᄀ ᄀጀကጀ᐀ ሀሀ ሀሀ ᴀༀကᬀᄀᴀ ᰀကᴀᄀᬀ ᴀ᐀ကᘀᘀᬀ ᰀᴀᰀကᄀ᐀ᔀ ጀက᐀ᴀༀကᄀጀᬀ
ሀሀ ሀሀ ጀᄀကጀᄀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကᘀ᐀ ᰀᄀᴀကጀᴀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀ᐀ကᘀༀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᘀကጀᘀᰀကᄀᄀ᐀
ᰀᴀ᐀ကᬀᔀༀ ᘀᔀကᔀᰀᔀ ሀሀ ᰀᰀကጀᬀᄀ ᰀᘀᬀကᘀᴀᬀ ᰀᄀᰀကᄀᴀᔀ ሀሀ ᴀᴀᬀကᄀᬀᬀ ጀᔀᬀကᄀᬀ᐀ ᴀጀᄀကᄀᄀᴀ ᴀᬀᰀကༀ ᴀကᄀᘀᘀကᰀᬀༀ ጀጀကᄀᄀကᬀ᐀ጀ
ᄀᄀကᰀᔀᔀ ጀကᬀᘀༀကጀᄀ ሀሀ ᰀᰀༀကᬀ ༀᬀༀကᬀᴀ᐀ ᄀᰀᄀကᄀᬀᴀ ሀሀ ༀᬀကᬀᬀᬀ ᰀᴀᘀကᴀᘀ ᴀᔀᘀကጀᘀጀ ᴀ᐀ᄀကᰀᔀ ጀကༀ᐀ᔀကᬀᴀᰀ ጀᰀကᔀᘀᴀကᄀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᔀጀጀ
ᄀᴀᰀကᴀᘀ ᰀᴀᴀကጀᴀᄀ ሀሀ ᔀጀᴀက᐀᐀ጀ ᰀᰀကጀ ᰀጀጀကᴀᰀᴀ ሀሀ ༀᬀကᬀᬀᬀ ጀༀᄀကᄀᰀᄀ ᴀᬀᬀကᔀᰀᘀ ጀༀᘀကᔀ᐀ᰀ ᰀကጀᔀᔀကᴀༀ᐀ ጀᬀကༀ᐀ᄀကᰀᘀᄀ
ᄀᬀᬀကᔀጀᔀ ᄀጀကጀᄀༀ ሀሀ ᔀᬀༀကᘀༀᘀ ᄀᔀᄀကᔀᴀ᐀ ᄀጀᄀကᬀༀༀ ᴀᘀༀကᔀᬀᄀ ሀሀ ᴀᔀᘀကༀᰀ ᴀጀကᬀᘀᰀ ᴀᄀᬀကᰀᔀༀ ᴀကᰀᔀကᬀᬀ ጀᰀက᐀ᄀᰀကᔀᴀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀᴀကጀጀ ጀᔀကᄀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀጀကༀጀᴀ ᴀᬀᘀကᰀༀ
ᔀကᴀጀጀ ᄀᘀက᐀ༀጀ ሀሀ ጀᰀကᬀᬀᰀ ᴀጀက᐀᐀ᬀ ጀ᐀ကጀᔀༀ ሀሀ ሀሀ ጀᄀကᴀ᐀ጀ ጀᴀကጀ᐀ᔀ ጀကᴀᄀᔀ ᰀᔀᴀကᔀᬀᰀ ᔀᔀᬀကᰀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀကᔀᬀᘀ ᰀကᘀᘀᄀ ሀሀ ሀሀ ᴀᴀကༀᘀ ᴀᔀကጀᄀ ᔀᬀကᬀᴀᄀ ༀကᴀᘀༀကᘀᬀጀ ጀᔀကᘀᄀᄀကᘀༀༀ
ᄀကᘀᬀༀ ጀᄀကᬀᴀᴀ ሀሀ ጀကᔀༀༀ ကᘀༀᰀ ༀက᐀ᬀᰀ ᐀ကᴀጀᰀ ሀሀ ᄀကᄀ᐀᐀ ᰀကᘀጀᘀ ᴀကጀጀ᐀ ᴀᬀကᬀༀᴀ ጀᄀ᐀ကጀᬀᬀ
ᄀကᘀጀ ጀᰀကༀᄀ᐀ ሀሀ ᰀጀက᐀ᰀጀ ༀကᰀᄀᴀ ᄀကᬀጀ ሀሀ ሀሀ ᰀကጀᄀᰀ ᴀကༀᘀ ሀሀ ጀ᐀ကጀᘀᔀ ᰀကༀᴀᘀ
ጀကᄀ᐀ᰀကༀጀጀ ጀကᬀᰀ᐀က᐀ጀᄀ ሀሀ ᴀᰀကጀༀᰀ ༀᴀᄀကᘀᔀ ᄀᔀᰀကༀᘀ᐀ ሀሀ ༀᬀကᬀᬀᬀ ᰀༀကᬀᴀ ᰀᬀᴀကᔀጀᴀ ᴀᔀᴀကᰀ᐀ᔀ ༀကༀᴀༀကᬀᔀᘀ ᴀༀကᴀጀကᴀᔀ
ᰀᰀကༀᴀ ᰀကᘀ᐀ ሀሀ ᰀ᐀ကᴀᬀༀ ᴀᘀကጀᔀ ᴀကༀᄀᰀ ᰀༀကጀᘀ ሀሀ ጀ᐀ကጀ ጀကᬀ ᐀ကᔀᄀ ጀᄀᬀကጀ᐀ᄀ ᐀ᘀༀကᰀༀ
ᴀᴀᄀက᐀ᬀᄀ ᴀᄀᬀကᘀᘀᔀ ሀሀ ᴀ᐀ᘀကᬀ ጀᄀᘀက᐀ጀ ጀᰀᬀကༀᰀ᐀ ጀᔀᬀကᬀༀᔀ ሀሀ ᘀᘀကༀᬀᘀ ᘀᰀကᰀᘀༀ ᘀᴀကᔀༀ᐀ ᐀ᔀᘀကᬀጀ᐀ ᄀကᔀᰀༀကᔀጀᰀ
ᔀကᴀጀጀ ᴀကᘀᬀᔀ ሀሀ ሀሀ ᐀ᬀༀ ጀကጀᰀᬀ ᴀကᄀᘀᔀ ሀሀ ᐀ༀ᐀ ᘀጀᰀ ሀሀ ᴀᘀကᰀ᐀ᬀ ကጀༀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀကᘀᔀᰀ ᴀ᐀ကᰀᘀᘀ
ᄀကᘀᬀༀ ᴀᄀကᰀᘀ ሀሀ က᐀ᰀᄀ ጀᬀက᐀ᄀ ጀᬀကᬀᬀ ᐀ကༀᄀ ሀሀ ᔀကᰀᄀᄀ ကᴀᄀༀ ᘀကᴀᰀ ᘀᬀကᰀᴀ ᰀጀကᄀᔀ᐀
ᴀጀကᔀༀᴀ ጀကᴀᘀ ሀሀ ᰀᔀကᄀᰀᰀ ᰀᴀကᬀᘀᘀ ᴀᄀကᄀᬀᘀ ᄀ᐀ကᔀ᐀ᬀ ሀሀ ጀᔀက᐀᐀ ጀༀကᴀᔀᰀ ጀᘀကᘀᔀ᐀ ጀᔀᄀကᔀᬀᰀ ᘀᔀጀကᘀᘀ
ᰀᴀကༀᴀᘀ ᴀጀကᴀ᐀ᄀ ሀሀ ጀᔀကጀᔀጀ ጀༀကᬀᔀ ጀᰀကᘀༀᔀ ሀሀ ༀᬀကᬀᬀᬀ ᘀက᐀ᰀᄀ ᘀကᄀᰀᘀ ጀᬀကᰀ᐀ᔀ ጀ᐀᐀က᐀ጀ ᘀༀကᘀᄀᬀ
ᰀጀᰀကጀጀᬀ ᄀༀᄀကᬀༀᰀ ሀሀ ጀༀᬀကᬀᘀ᐀ ᴀጀᄀကᰀᄀ ጀᘀကༀጀᰀ ሀሀ ሀሀ ጀᰀ᐀က᐀᐀ༀ ጀጀᘀကᘀᄀ ጀᬀက᐀᐀ᬀ ᘀᘀ᐀ကᘀᰀ᐀ ᔀကᬀጀᬀကᔀጀᬀ
ጀᔀᴀကᄀᴀᬀ ጀᬀᄀကᴀጀ ሀሀ ᄀကጀጀᔀ ༀᴀကᰀᘀ ᄀကᘀ᐀ᬀ ጀကጀᴀ᐀ ᴀကᰀᰀ ᰀༀကᬀ᐀ᘀ ᴀ᐀ကᔀ᐀ༀ ሀሀ ᄀጀᴀကᔀ᐀ ᴀကᔀᄀကᄀᬀጀ
ᴀᔀကᔀᰀᘀ ጀᰀᴀကᬀᔀጀ ሀሀ ᄀጀကᴀᰀ ᰀကᴀᬀ ༀᄀက᐀ᴀᘀ ሀሀ ሀሀ ᄀጀကᄀጀ ᰀༀကጀᄀ ᰀᄀက᐀ༀᔀ ጀᴀကᴀᰀ ጀကༀᬀༀက᐀ᄀ
ጀጀကༀᰀ ᔀᬀကᄀᬀ᐀ ሀሀ ᰀጀကᴀᰀༀ ༀᰀᴀကጀᄀጀ ᄀᘀᄀက᐀ᔀ ᄀᘀጀကᄀᴀᴀ ᰀጀᄀကᔀༀ ᰀᴀᘀကᬀᄀᴀ ᰀᬀᰀကᰀ᐀ ᰀᄀᴀကᔀᴀ ᰀကᰀᘀကᴀༀᘀ ጀᘀကༀက᐀ᄀᄀ
ጀༀကጀ ᴀጀကᘀᰀጀ ሀሀ ጀᔀကጀᔀ ጀጀကᴀᴀጀ ጀᬀကᰀᄀጀ ጀᴀကᔀᰀᘀ ሀሀ ᔀကᔀᔀᄀ ကༀ᐀ༀ ᔀကጀᴀༀ ጀᬀༀကᴀༀ ༀᴀᘀကᴀᬀᔀ
ᔀကᴀጀጀ ᴀༀကᘀᄀᔀ ሀሀ ᘀက᐀ᔀጀ ጀᰀကᘀጀ ጀᰀကᴀᰀᬀ ᐀က᐀ᰀ ሀሀ ጀᬀကᰀᴀጀ ᘀကᔀᬀᘀ ጀᬀက᐀ᰀᘀ ᴀᬀᰀက᐀ጀᴀ ༀጀᰀကᬀᬀᘀ
ᄀကᘀᬀༀ ༀᄀက᐀ ሀሀ ጀᴀကᰀ᐀ᄀ ᴀᄀကᴀᴀ ᴀጀကጀᬀጀ ሀሀ ሀሀ ጀༀကༀᘀጀ ጀᰀကᴀᰀᰀ ᴀጀကጀᔀᬀ ᘀᰀကᴀᴀᴀ ༀༀᰀကᴀᬀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᄀᔀጀ ጀကᄀᔀጀ
ᘀᘀကᴀᬀༀ ᄀጀᔀကᬀጀༀ ሀሀ ᴀᴀကༀᔀ᐀ ᴀᰀጀကༀ᐀ᄀ ᴀᬀᘀကᔀᄀᄀ ᄀༀጀကᰀᄀᰀ ሀሀ ጀༀᘀကᄀᘀ ጀᰀᄀကༀᰀጀ ጀᄀᘀကᴀᰀ᐀ ᐀ᬀༀကᬀᄀᬀ ကༀༀᬀကᬀༀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᄀ᐀ကᄀᬀᔀ ᄀᴀ᐀ကᘀ᐀ᘀ
ሀሀ ሀሀ ᰀကༀᴀကᘀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀက᐀ᰀᰀ ᐀᐀ကᄀᘀ᐀ ᰀကᘀကጀᬀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᰀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀကᰀ᐀ᘀကᬀᄀᘀ
ༀᘀက᐀ᬀᔀ ᰀᬀကᬀༀᰀ ሀሀ ᄀᴀᬀကᄀᬀጀ ᰀᬀጀကᴀᘀༀ ᴀጀᰀကᔀᴀ ሀሀ ሀሀ ጀᔀጀကᘀጀᘀ ጀᔀကༀጀᄀ ጀ᐀ᰀကጀጀᄀ ጀကᬀᰀကᔀᘀᬀ ጀༀကᄀᬀᴀကᘀ᐀ᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᬀᴀ ᐀ᄀကጀ᐀ᰀ
ᄀᘀᘀက᐀ᴀᰀ ᄀᘀကᔀᰀༀ ሀሀ ༀ᐀ကᘀᴀᔀ ᄀᄀᄀက᐀ᔀ ᄀᴀጀကༀᬀᘀ ᰀᄀᄀကᘀༀᴀ ᴀᴀጀကᔀ᐀ᴀ ᴀᰀကᔀ᐀ༀ ᴀༀကᄀ᐀ᄀ ᴀᘀကᔀༀᔀ ᴀကᄀᘀကᔀᄀ ᘀကᄀᰀကጀᴀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᬀጀᔀ
ᰀᄀᴀကᘀᄀༀ ᄀᴀကᰀༀጀ ሀሀ ᴀᰀကᘀༀᔀ ᴀᔀ᐀ကᄀᴀᬀ ᴀༀᘀကᰀጀᄀ ሀሀ ሀሀ ጀᴀᘀကጀᔀ ጀༀᔀကᬀጀᬀ ጀጀᔀကༀᘀᴀ ጀက᐀ᘀကᘀጀ ᔀကጀᴀᄀကᘀᔀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀༀကༀᬀᬀ ᰀༀကༀᬀᬀ
ᴀကጀᄀᴀ ሀሀ ሀሀ ᄀᴀကጀ᐀ᴀ ᄀ᐀ကᘀ᐀᐀ ᄀကᴀᴀ ሀሀ ሀሀ ᴀᴀက᐀ༀༀ ᴀᘀကᰀᄀᴀ ᰀᄀက᐀ༀᔀ ᐀ጀᔀကጀᴀᘀ ጀကༀᬀကᬀᄀᴀ
ᄀᬀကᔀጀᬀ ጀကᔀᄀᘀ ሀሀ ጀᔀက᐀ᰀᄀ ᰀጀကᄀጀ᐀ ᴀᔀကༀᬀ ᴀᴀကᘀᄀᄀ ሀሀ ᴀᬀကᔀᔀᄀ ጀᔀကᰀᰀ ጀᔀက᐀ᬀ ᰀᄀᄀကᬀᰀ ጀကᬀᄀᔀကᬀጀᬀ
ᔀကᴀጀጀ ጀᰀကᬀༀᬀ ሀሀ ༀကᬀༀ᐀ ᄀကᴀ᐀ᰀ ᄀကᘀ᐀ᘀ ᄀကᔀᰀጀ ሀሀ ᰀကᰀ᐀ ᰀကᬀᔀᘀ ሀሀ ᔀᰀကᔀᬀᔀ ᴀᰀᘀကༀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀ᐀ᘀကᔀᴀᴀ ጀጀᬀကጀ᐀ጀ ሀሀ ሀሀ ᘀကᘀ᐀ ᔀༀကጀᄀ ሀሀ ጀጀကᬀᰀᔀကᘀ ጀ᐀ကᬀᴀᴀကᘀ
9900 California State Auditor Report 2003-107 California State Auditor Report 2003-107 9911
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
ᜀ᠀ᤀ1܀Ѐ+ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᄀကᴀᔀᔀ ሀሀ ᴀကᬀᄀᄀကᬀᴀᄀ ༀကᘀ᐀ᬀကᰀᘀༀ ᰀကᘀᴀༀကᰀᔀᰀ ᄀကᄀᘀᴀကጀༀᴀ ᴀကᬀᰀကᬀᬀጀ ᔀༀကᬀᬀᬀ ሀሀ ጀကᄀጀጀကᘀᴀ
)Ԁ!!ἀԀ&&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀကጀᄀ ሀሀ ᴀ᐀ᬀကᘀ᐀ ᴀကᔀༀ᐀ကᔀᬀᔀ ༀᄀጀကᘀጀᄀ ᔀᄀᔀကༀጀ᐀ ጀကጀᬀጀကᬀᴀᴀ ሀሀ ሀሀ ᴀጀᬀကᰀᘀༀ
ᤀḀ!̀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᄀᔀ ሀሀ ሀሀ ጀကᬀᄀကༀጀጀ ጀᄀጀကᴀᰀᴀ ጀ᐀ᴀကጀᘀༀ ᰀጀက᐀ᘀ ሀሀ ሀሀ ᴀᴀက᐀᐀ᰀ
ᤀ*ḀԀ᠀᠀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ကᔀ᐀ጀ ሀሀ ᰀ᐀ᴀကጀ᐀ᔀ ᴀက᐀ᄀᘀကጀᬀ ༀ᐀ᴀကᬀༀ᐀ ጀကᴀༀᘀကᰀᔀༀ ᘀᘀༀကጀጀጀ ሀሀ ሀሀ ᄀᔀጀကᘀᰀጀ
ᤀ*ḀԀ᠀᠀ᨀഀ̀܀ഀ.̀($ ᘀကᘀᔀ ሀሀ ሀሀ ሀሀ ጀᴀကᬀᰀᬀ ᰀᬀကᘀᰀᰀ ጀကᴀᬀᄀက᐀ᘀᴀ ᬀကᬀᴀᰀ ᴀကᰀጀጀကᰀༀᴀ ጀᬀጀကᰀᴀ
*Ԁ!ఀ̀ഀ܀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀༀကᴀᔀᴀ ሀሀ ᴀᔀᰀကༀᘀༀ ༀကᬀᘀᘀကᴀᰀᔀ ᰀጀᘀက᐀ᴀᴀ ༀ᐀ᬀကጀጀༀ ᴀကጀᄀጀကༀᰀጀ ሀሀ ሀሀ ጀကᰀᄀᴀကᰀᘀ
-܀3ഀఀ܀3ഀ ܀᠀᠀Ԁ(Ԁ#!Ԁ*!ఀ܀!ἀ ᴀᴀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀက᐀ ሀሀ ሀሀ ሀሀ
ࠀ&ఀ%̀ऀԀᨀഀ̀܀ഀ.̀($ ᴀᔀကༀᴀ᐀ ሀሀ ጀကᄀጀᔀကᰀᔀᴀ ሀሀ ጀကᰀᔀༀကᘀᴀ ᰀကᔀጀᄀကᔀᔀᬀ ᰀကᘀᰀကᴀᘀᰀ ᴀᄀᴀကᴀༀᬀ ကᴀကᴀ ጀကༀᘀᄀကᔀ᐀ᬀ
ࠀ&ఀ,᠀᠀Ԁἀ%Ѐ$܀܀᠀9!ഀ&*܀!ఀఀ̀܀ഀ/#ᜀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᰀጀကༀᬀᰀ
ࠀ0Ԁ!(!ԀԀഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀကᬀᄀᘀ ሀሀ ሀሀ ᄀကᴀᰀကᬀ ᐀ᔀጀကᴀᬀᄀ ጀကᬀጀကጀᄀ ጀကᔀጀကᄀጀᔀ ሀሀ ሀሀ ᰀᬀᰀကᴀᔀጀ
2!ഀ+᠀̀ഀሀ4Ѐ?̀ഀ᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ကༀᴀᘀ ሀሀ ሀሀ ᄀကᬀᘀᬀကᰀᬀ ᴀကᔀༀᰀကᔀᰀ ᰀကᴀᔀကጀༀᄀ ጀကᰀᴀᔀကༀᴀᄀ ሀሀ ሀሀ ༀༀကᰀ᐀ᘀ
2!Ԁᤀ܀ഀఀᨀഀ̀܀ഀ.̀($ ᐀က᐀ጀᰀ ሀሀ ሀሀ ሀሀ ᘀကᰀᘀᘀ ᴀ᐀ᄀကᔀᰀ ጀကᰀᴀကᄀᘀᘀ ᴀᘀᰀကᬀᄀᘀ ᴀကጀᴀက᐀ᰀༀ ᰀᔀጀကᘀᘀᘀ
8̀᠀!܀ἀᨀഀ̀Ȁ̀Ԁऀ ᘀကᘀጀᴀ ሀሀ ᴀ᐀ᘀကᰀጀ ᴀကᔀᰀကᴀᄀᘀ ጀကᘀᄀᴀကᬀᬀᘀ ጀကᘀጀᴀကᘀᄀༀ ጀကᴀᰀᰀကᬀᴀᔀ ᘀကᰀᰀᬀ ጀᘀᘀက᐀ᴀᰀ ጀကᬀᄀက᐀ᬀ
'+Ԁ&̀ऀԀ/܀̀ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀ᐀ ሀሀ ሀሀ ᔀကᄀᘀᘀ ᴀကጀᘀᰀ ᰀᘀကጀᴀᰀ ጀကᄀᰀᬀ ሀሀ ሀሀ ᄀကᴀᔀᬀ
'ఀ̀ഀ܀ ܀᠀᠀Ԁ(Ԁ#!Ԁ*!ఀ܀!ἀᜀЀऀԀᤀἀ ᄀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
'܀ᤀ#!̀Ԁఀ/܀̀ഀఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀᔀ ሀሀ ሀሀ ጀᔀᴀကᴀᔀᴀ ᴀကᔀᰀᘀ ᰀᘀကᰀጀ᐀ ᐀ᴀကᔀᄀᴀ ሀሀ ሀሀ ᴀጀ᐀ကᘀᘀᘀ
'܀&ᜀ᠀ఀ܀&ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကᘀ᐀᐀ ሀሀ ሀሀ ጀကༀᬀༀကጀᰀᄀ ጀᘀကༀᘀༀ ሀሀ ༀᄀጀကᴀ᐀ᰀ ሀሀ ሀሀ ጀༀᰀကᄀ᐀ጀ
'܀&8ఀ܀&/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ᴀက᐀ᄀ᐀ ሀሀ ሀሀ ሀሀ ጀကᄀᬀ ᄀጀကᴀᔀ ᄀᴀༀကༀᘀጀ ᰀᰀကᘀༀᰀ ᴀ᐀ᬀကᬀᬀᘀ ሀሀ
'܀&8ఀ܀&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကༀᴀ ሀሀ ሀሀ ᐀ጀᰀကᔀༀᴀ ᰀᘀကጀༀ ༀᘀက᐀ༀᰀ ᰀጀက᐀ᬀᴀ ሀሀ ሀሀ ᴀ᐀က᐀ᄀ
'ఀ$Ԁ!)!Ḁഀ+ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᘀ ሀሀ ༀ᐀ကᴀᬀጀ ᴀጀጀကᰀᄀᄀ ᴀጀᄀကᔀ᐀ᴀ ᐀ᘀကᴀᘀᄀ ༀᘀကᬀᔀༀ ሀሀ ሀሀ ሀሀ
4Ѐ&ᜀЀऀԀᤀ̀Ѐ ᠀ᤀԀЀЀ ᄀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကༀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ
4ᜀ %ᜀࠀ᠀#܀!ఀ᠀'ԀऀԀ!&$̀*ᜀЀऀԀᤀἀ ᔀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကጀጀ ሀሀ ሀሀ ሀሀ ሀሀ
4Ԁఀ!܀*܀᠀̀ఀഀࠀऀЀఀ̀܀ഀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᴀᴀᘀ ሀሀ
4̀᠀*̀ఀ&ᨀഀ̀Ȁ̀Ԁऀ ጀጀကᬀ᐀᐀ ሀሀ ጀကᰀᬀༀကᴀᬀ ᴀကጀᄀကᴀ᐀ᄀ ᘀༀጀကᔀༀᬀ ᬀᬀကጀᰀᔀ ጀကༀᬀጀကᴀᔀ ᘀᴀကᔀᬀ ᔀᄀᰀကᘀጀༀ ᴀᘀᰀက᐀ༀጀ
4܀ഀఀԀḀԀ᠀᠀܀ࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᴀ ሀሀ ሀሀ ጀᔀကᔀᬀᔀ ᰀကᘀᔀༀ ሀሀ ကᘀ ሀሀ ሀሀ ᰀᄀကᄀᘀ
4܀!Ԁ᠀ഀऀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကᴀༀ ሀሀ ጀጀᰀကༀᰀᔀ ጀကᔀᬀᬀကༀᴀᬀ ᰀ᐀ᔀက᐀ᬀᴀ ᄀᄀကᴀᔀጀ ༀᘀᴀကᬀጀᔀ ሀሀ ሀሀ ᴀᔀ᐀ကᄀᰀ
4܀!(ഀ.̀᠀᠀ᨀഀ̀Ȁ̀Ԁऀ ᘀကᰀᴀ ሀሀ ༀᬀ᐀က᐀ᘀ ᴀကᰀᰀᄀကༀༀᴀ ᔀᬀကᰀጀᔀ ༀᔀᰀကᬀᘀ ጀကጀကᄀᰀༀ ༀကᰀ ᄀᴀᰀကᴀᴀᘀ ጀကༀༀက᐀ᘀᴀ
4܀ഀఀ̀ഀ,̀Ԁ3ሀ:$̀&ᤀഀ ᄀကᴀᴀ᐀ ሀሀ ᰀༀ᐀ကᘀᬀ᐀ ጀကᔀᘀᄀက᐀ጀᴀ ༀ᐀ကༀᔀጀ ᄀ᐀ᘀကᔀᰀ᐀ ༀᔀᰀကༀᔀᴀ ሀሀ ሀሀ ᄀ᐀ᰀကᄀᬀጀ
4܀ഀఀ̀ഀ,̀Ԁ3ሀ'܀&ᜀ᠀ఀ܀&ᨀഀ̀܀ഀ.̀($ ᄀကᰀᬀጀ ሀሀ ሀሀ ሀሀ ᄀጀကᔀᴀᘀ ᄀᬀကༀጀጀ ༀᴀ᐀ကᘀༀᰀ ᐀ᬀကᄀᄀ ᰀကጀᄀကᬀ᐀ ጀᴀကᔀᄀༀ
4ఀ=#᠀Ԁ&ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᔀᰀᘀ ሀሀ ሀሀ ጀကᬀᘀᔀကᘀᬀᬀ ᬀ᐀ကᴀᘀༀ ᄀༀက᐀ᬀༀ ᰀ᐀ᰀကᘀᘀ ሀሀ ሀሀ ᘀᔀကᄀ᐀ᴀ
6܀!ఀ$%ഀఀ ᠀! ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀ᐀က᐀ጀᬀ ሀሀ
Ā+8!܀0Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀကᬀᘀᄀ ሀሀ ሀሀ ᄀကᴀᄀጀကᘀᴀጀ ጀကᄀᴀᔀကᰀ᐀ༀ ጀကᄀᬀᬀကᔀጀᰀ ጀကༀᴀက᐀ጀᴀ ሀሀ ሀሀ ጀကᴀᄀကᴀᴀᔀ
Ā!Ѐ$!ऀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀᘀ ሀሀ ሀሀ ᰀᰀᰀကᬀᬀᬀ ጀጀᔀကᄀᴀༀ ᔀᰀကᰀ᐀ ጀᬀᔀက᐀ᔀᄀ ሀሀ ሀሀ ᐀ᔀကᘀᘀༀ
#᠀܀ᜀ᠀ఀ܀ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ጀᬀကᬀ᐀ᬀ ሀሀ ᄀᬀᔀကༀᬀ ᴀကༀᰀᬀကᘀᬀᬀ ጀༀᬀကᴀጀᄀ ᴀᘀᘀကᘀᘀ ጀကᰀᘀᬀကᰀᔀༀ ᄀᘀကጀᴀᴀ ጀကጀᘀကᴀጀ ᄀᔀༀကᴀ
%ഀ/܀&Ԁᨀഀ̀Ȁ̀Ԁऀ ᰀᰀကᄀༀᰀ ᰀᬀᴀကᬀᴀᬀ ᴀကᄀᰀᘀကᘀᰀༀ ᐀ကᴀᔀက᐀ᰀ ᄀကༀᬀᔀကᬀᬀ ༀကᬀᰀᰀကᘀ᐀ጀ ᄀကༀᰀᰀကᬀᰀ ሀሀ ༀကᰀᰀᰀကጀᬀᰀ ᴀကᄀ᐀ᘀကᄀᬀᰀ
%ഀఀ ᠀!ᜀ!Ԁጀ%ࠀ'#ᜀ ᬀ ༀက᐀ᔀᬀကༀᬀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᰀᰀ᐀ကᬀጀༀ ሀሀ ሀሀ
%ഀఀ ᠀!ᜀ!Ԁᴀ%ࠀ'#ᜀ ᬀ ᐀ကᔀ᐀ጀကᘀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᘀጀᔀက᐀ᔀᬀ ሀሀ ሀሀ
%ഀఀ ᠀!ᜀ!Ԁᰀ%ࠀ'#ᜀ ᬀ ᴀᄀကᴀᄀᔀကᬀጀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀက᐀᐀ༀကጀ᐀᐀ ሀሀ ሀሀ
%ഀఀ ᠀!ᜀ!Ԁᄀ%ࠀ'#ᜀ ᬀ ᘀကᬀᴀကጀᔀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကༀᴀᬀကᰀጀ ሀሀ ሀሀ
%ഀఀ ᠀!ᜀ!Ԁༀ%ࠀ'#ᜀ ᬀ ᴀᔀကᰀᰀༀကᄀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᄀ᐀ᘀကᘀᬀ ሀሀ ሀሀ
%ഀఀ ᠀!ᜀ!Ԁ%ࠀ'#ᜀ ᬀ ᄀကᔀༀጀကᬀᘀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀက᐀ᄀᘀကᴀጀ ሀሀ ሀሀ
%ഀఀ ᠀!ᜀ!Ԁᔀ%ࠀ'#ᜀ ᬀ ᰀကᔀᬀᘀကༀᄀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᬀༀကᴀᔀᬀ ሀሀ ሀሀ
%ഀఀ ᠀!ᨀഀ̀Ȁ̀Ԁऀ ጀༀကᬀጀᄀ ሀሀ ጀကᘀ᐀ጀကᘀᄀༀ ᰀက᐀ᄀကᴀᔀᴀ ጀကᴀ᐀ᘀကༀᔀ ᘀༀᰀကᰀᔀ ᴀကᬀጀᔀကᘀᰀༀ ᘀༀကጀᬀᬀ ᄀကᬀᰀጀကᬀ᐀ ጀကጀᬀ᐀ကᬀᔀጀ
%!ఀ܀(ᨀഀ̀Ȁ̀Ԁऀ ᴀကᰀᴀ ሀሀ ሀሀ ᔀᄀᬀကጀᔀᴀ ጀကༀጀ ᴀᘀကᘀᘀᔀ ᰀጀᔀက ሀሀ ሀሀ ሀሀ
%$Ԁ!ᤀഀĀ+& ܀ᤀᤀഀ̀ఀἀ $!ఀԀ!%Ѐ$܀܀᠀ ᄀᄀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀᬀကༀጀ ሀሀ ሀሀ ሀሀ
%̀᠀̀Ѐ܀ഀ,᠀᠀Ԁἀࠀ&&Ԁഀఀ̀᠀ $!ఀԀ! ᰀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
%܀ఀ$,᠀᠀Ԁἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᘀᬀ ሀሀ ሀሀ ጀᬀကᴀᄀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
%ഀഀἀ0᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ༀကᔀᘀ ሀሀ ᄀᘀጀကጀᴀ ᴀကᰀᄀጀကༀ ᔀᘀᄀကᔀᔀᘀ ᄀᰀጀကༀᰀᰀ ᔀᘀᄀက᐀ᔀᄀ ሀሀ ሀሀ ᔀᰀᄀကༀᬀ
ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကༀᄀᘀ ሀሀ ሀሀ ጀကᔀᰀᔀကጀᬀጀ ጀᘀᰀကༀጀᘀ ᴀጀጀကᄀᬀ ጀᘀကༀᬀᬀ ሀሀ ሀሀ ༀကༀᰀᘀ
:Ԁ&ఀ,᠀᠀Ԁἀ%Ѐ$܀܀᠀&9!ഀ&*܀!ఀఀ̀܀ഀᜀ(ԀഀЀἀ/#ᜀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᰀጀༀကᔀᄀጀ
ᔀЀ̀Ѐᰀᤀༀ&ᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀကᘀᔀᬀ ᰀᬀကᴀᰀᬀ ᔀᬀༀကᄀᰀༀ ሀሀ ሀሀ ༀጀကᬀᘀᬀ ᴀᘀᘀကༀᘀጀ ᔀᰀကᔀༀᬀ ሀሀ ሀሀ
ᜀЀऀԀᤀ̀Ѐ5,܀Ѐఀ̀܀ഀ᠀ $!ఀԀ!"ഀ&ఀ̀ఀఀԀ ᰀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᬀᬀ ሀሀ ሀሀ ሀሀ
ᜀ᠀̀ഀ7%Ѐ$܀܀᠀ ጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀ᐀ᔀကༀᴀༀ ሀሀ ሀሀ ሀሀ
)܀ഀഀἀ-܀܀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀༀༀ ሀሀ ሀሀ ᔀᔀကᴀༀ ሀሀ ᰀᄀကጀ᐀ᴀ ጀ᐀က᐀ༀᔀ ሀሀ ሀሀ ༀ᐀ကᄀༀༀ
-Ԁ᠀ఀ $!ఀԀ!%Ѐ$܀܀᠀ ᄀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᄀༀᄀ ሀሀ ሀሀ ሀሀ
.**ἀ,᠀᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᰀᬀ ሀሀ ሀሀ ༀᄀကᬀᬀᘀ ༀကᰀᔀᄀ ᄀᬀༀကᔀᔀᘀ ጀᘀကጀༀጀ ሀሀ ሀሀ ሀሀ
'̀ഀ&Ѐ܀ఀఀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᘀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᄀကጀᘀጀ ሀሀ ሀሀ ሀሀ
'̀0ԀĀ+ࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᘀ᐀ༀ ሀሀ ᐀ᬀကᬀༀ ᔀᰀᴀကᬀᬀ ጀ᐀ጀကᄀᬀᘀ ᄀᬀᰀကༀᴀᘀ ᴀᘀကᘀᰀ ሀሀ ሀሀ ጀᰀᘀကᘀༀ
4܀ഀఀ̀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀༀᬀ ሀሀ ሀሀ ᘀကጀᔀᄀ ᄀကᔀᄀᬀ ᰀᴀကᰀ᐀ ጀ᐀ကጀᰀᘀ ሀሀ ሀሀ ሀሀ
6܀!ఀ$%ഀఀ !7 ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᔀကጀᬀᘀကᄀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᴀᄀༀကᬀ᐀ᬀ ሀሀ ሀሀ
#Ѐ̀Ȁ̀Ѐ ܀&ఀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᔀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀက᐀ᬀ ሀሀ ሀሀ ሀሀ
#Ѐ̀Ȁ̀Ѐ ܀᠀᠀Ԁ(̀ఀԀ $!ఀԀ! ᴀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᘀጀ ሀሀ ሀሀ ሀሀ
#Ѐ̀Ȁ̀Ѐࠀ᠀ԀᤀԀഀఀ!ἀ ᘀᴀ ሀሀ ᴀᄀကᬀᰀᬀ ᰀ᐀က᐀ᬀ ᐀ကᔀᄀ ᴀༀᘀကᰀ᐀ᔀ ጀጀက᐀ጀ ሀሀ ሀሀ ሀሀ
#C!܀,᠀᠀Ԁἀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀᘀကᴀༀᰀ ጀᬀကᔀᄀᘀကᰀᔀ ᴀကༀᴀᬀကጀጀᬀ ༀကᴀᄀᰀကᘀༀᄀ ᰀကᔀᔀကༀᰀ᐀ ᄀကᬀᴀጀကጀᘀༀ ᴀကༀᰀ᐀ကᰀᬀ ᴀကᴀ᐀᐀ကᔀ ᴀကᬀᘀ᐀ကጀ᐀ᰀ ᴀကᔀጀကᰀᄀ᐀
%ഀ'܀!Ԁഀ7܀,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᰀကጀᘀᘀ ሀሀ ሀሀ ᐀ᘀကༀༀ᐀ ጀጀᬀကᄀጀᰀ ᰀᰀጀက᐀ᬀᰀ ᄀᰀጀကጀᔀጀ ሀሀ ሀሀ ᰀᰀကᘀༀᔀ
%ഀఀ !7 ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᴀ ሀሀ ሀሀ ጀကᰀᰀༀကༀༀᴀ ᄀᔀ᐀ကᬀᄀᄀ ᐀ᴀကᘀᘀ ᰀᔀᄀကᔀᘀጀ ሀሀ ሀሀ ሀሀ
%ഀఀ !7 ̀ఀἀ.̀($ ༀကᄀᔀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᰀᴀကᴀᰀ᐀ ᔀᰀᘀကᬀᘀᬀ ᴀᬀጀကጀᰀᬀ ጀကༀ᐀ᴀကᔀᴀᬀ ᴀᘀᴀကᘀᬀᄀ
%ഀఀ !7 ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᰀ ሀሀ
%Ѐ܀ఀఀ&,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᴀကᄀᬀ ሀሀ ሀሀ ᔀᬀကༀᴀᔀ ᰀကༀᘀ ጀༀ᐀ကጀᔀᴀ ᰀᄀᰀကጀᄀ ሀሀ ሀሀ ᰀᄀကᬀᔀᴀ
%',ᨀ%- $!ఀԀ! ༀ᐀ༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᄀကༀᴀᘀ ሀሀ ሀሀ ሀሀ
%܀C܀!ഀ4̀ऀऀ᠀Ԁ%Ѐ$܀܀᠀ ᴀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᬀ᐀ጀ ሀሀ ሀሀ ሀሀ
%܀BԀ᠀ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᬀᰀᰀ ሀሀ ሀሀ ᔀᴀጀကᬀༀ ጀ᐀ᘀကᔀጀጀ ༀጀကᄀༀᘀ ᴀᘀᰀကጀᰀ ሀሀ ሀሀ ጀᄀကᘀༀጀ
:ఀ&܀ഀ0̀᠀᠀Ԁ $!ఀԀ!%Ѐ$܀܀᠀܀Ȁఀ$Ԁᜀ!ఀ& ᐀᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
ᔀ᐀Ѐ̀ЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᔀᄀༀ ᰀᘀᔀကጀ᐀ᴀ ጀᄀကጀᄀᄀကༀༀ ሀሀ ጀကༀᔀༀကༀༀᘀ ጀᬀᘀကᬀ᐀ᄀ ᐀᐀ကᴀᄀᴀ ᴀᴀᬀက᐀ᰀᬀ ሀሀ ጀကᬀᰀༀကᬀᄀ
ᜀЀ܀!ഀ&ఀ܀Ā+& $!ఀԀ!%Ѐ$܀܀᠀ ᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
ᜀഀऀԀ!&܀ഀᨀഀ̀܀ഀ.̀($ ᴀကༀ᐀ᄀ ሀሀ ሀሀ ሀሀ ጀᰀᘀက᐀ᄀᰀ ᴀᔀᰀကᰀᰀༀ ᰀጀကᄀᴀጀ ሀሀ ᘀကᴀ᐀ᔀ ᴀᘀᔀက᐀ᴀᴀ
)Ԁ᠀᠀,̀&ఀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᔀ ሀሀ ጀᬀᘀကጀᬀༀ ጀᄀကᬀᘀᔀ ᔀ᐀ကᄀᬀᬀ ᐀ᄀက᐀ᄀᔀ ᰀကᬀᘀᰀ ሀሀ ሀሀ ጀᰀᔀကᴀᘀ
)᠀Ѐ+)ఀఀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᄀᄀ ሀሀ ༀᔀကᄀᰀᄀ ጀᬀᴀကᔀᬀᰀ ᐀ᬀကᘀ᐀ ጀᰀᬀကጀ᐀ᄀ ᄀᄀကᘀᰀ ሀሀ ሀሀ ጀ᐀ကᬀᔀ
&ЀऀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကༀጀᔀ ሀሀ ᴀጀᄀကᄀᘀᬀ ᬀᄀကᔀጀᬀ ༀᄀༀကᰀᘀጀ ᔀᔀᰀက᐀᐀ ᴀᬀᬀကᔀᔀ᐀ ሀሀ ሀሀ ᰀᰀጀကᬀᴀᄀ
&ఀ᠀Ԁ1܀Ѐ+ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀༀ ሀሀ ᄀᬀကᘀༀᴀ ᴀ᐀ကᴀጀᔀ ᰀကᬀᔀ ጀༀကጀᬀༀ ጀጀကᄀ᐀ᄀ ሀሀ ሀሀ ጀ᐀ကᴀᘀᬀ
$!ἀ&᠀̀&4܀ഀ!Ѐ$'Ԁ!ഀ̀ഀ( ԀഀఀԀ! ᘀᬀ ሀሀ ሀሀ ᔀက᐀᐀ᴀ ሀሀ ሀሀ ᐀ကᴀᄀༀ ሀሀ ሀሀ ሀሀ
܀᠀ᤀḀ̀ࠀ᠀ԀᤀԀഀఀ!ἀ ᘀᘀᰀ ሀሀ ሀሀ ᴀᔀༀကᰀༀጀ ༀကᰀༀ ᘀጀက᐀ᰀᄀ ጀᴀᬀကᄀༀᘀ ሀሀ ሀሀ ጀᄀᴀကᄀᰀ
܀ఀఀ܀ഀ3܀܀ऀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကጀᰀ᐀ ሀሀ ሀሀ ᄀᴀᰀကᴀᬀᘀ ጀ᐀᐀ကᘀᄀᴀ ᰀ᐀ကᬀᬀᴀ ጀༀᄀကᴀᰀᴀ ሀሀ ሀሀ ᰀጀက᐀ጀ᐀
ࠀഀఀԀ!*!̀&Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကᄀጀ ሀሀ ༀᘀᔀကᬀༀᰀ ጀကᄀᘀᘀကᔀጀ ᘀᘀጀကᬀ᐀ᘀ ጀကᰀༀᬀကᰀᄀጀ ᄀᘀᄀကᰀጀᴀ ሀሀ ሀሀ ጀᄀༀကᴀᔀᘀ
2᠀᠀1̀0Ԁ!/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀကᰀᰀ ᄀᘀကᄀᴀ ሀሀ ᰀጀༀကጀ᐀ᰀ ᴀᴀᬀကᴀᴀ᐀ ᴀᰀက᐀ᘀᄀ ጀᘀᘀက᐀᐀ ሀሀ ᄀᴀကᰀጀ ༀᰀᬀကᴀༀ
2!ԀഀЀ$8᠀Ѐ$ሀ:$̀&+Ԁἀఀ܀3ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᄀ ሀሀ ሀሀ ༀကᰀጀᴀ ᔀကᘀᄀ᐀ ᴀᴀကᴀ᐀ᘀ ༀጀ ሀሀ ሀሀ ᴀጀကᰀᰀᔀ
8ఀԀ3ἀᨀഀ̀Ȁ̀Ԁऀ ᰀကᄀᘀ᐀ ሀሀ ᴀༀကᬀᬀᬀ ᘀᔀᴀကᬀ᐀ᴀ ᘀᬀጀကᬀᘀᄀ ጀကᴀጀᔀကᬀༀᘀ ᄀ᐀ጀကᘀᰀ ሀሀ ጀကᬀᬀᬀ ᘀᄀༀကᄀᬀᬀ
8!ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᴀᴀ ሀሀ ሀሀ ᴀᬀᬀကᘀᘀ ጀ᐀ကᰀᴀ ᴀᬀကᬀᄀᄀ ᔀᰀက᐀ᴀ ሀሀ ሀሀ ᰀᔀက᐀ᔀༀ
.**ἀ,᠀᠀Ԁἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᴀ ሀሀ ሀሀ ᴀጀᰀကጀᴀᬀ ᴀጀᬀကᔀጀᬀ ጀ᐀᐀က᐀ ᐀ᄀကጀᔀᴀ ሀሀ ሀሀ ᴀᔀᰀကᬀༀᄀ
"(܀Āഀ܀#᠀ఀ̀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀᄀ ሀሀ ሀሀ ᰀᬀက᐀ᘀᘀ ᴀ᐀ကᴀᴀጀ ᐀ကᬀༀᰀ ጀᰀကᴀᘀᘀ ሀሀ ሀሀ ᘀᬀကᄀༀᔀ
"ഀऀ̀ഀ%*!̀ഀ(&ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᰀ ሀሀ ሀሀ ጀᴀကᰀ᐀ༀ ጀᴀကᘀᬀ ᴀᬀကጀᔀᰀ ༀကጀༀᴀ ሀሀ ሀሀ ᄀကᘀᄀᄀ
9922 California State Auditor Report 2003-107 California State Auditor Report 2003-107 9933
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ᴀကᴀༀጀကᔀ᐀ᴀ ጀကༀᰀ᐀ကᔀጀ᐀ ሀሀ ᘀᬀကᄀᰀᘀ ᔀༀᴀကᔀ᐀ᄀ ᴀက᐀ᄀ᐀ ᄀᰀကᔀༀᴀ ጀကᬀᰀᴀကᔀᰀᴀ ᄀ᐀ᰀကᘀᘀᄀ ᄀጀᘀကᘀᴀᴀ ᰀ᐀ᔀကᔀᄀᘀ ᄀကᘀᄀༀက᐀ᰀ ᰀᴀကᘀᘀༀကᰀༀᄀ
ᴀကༀᄀጀ ᘀༀကᔀጀ᐀ ሀሀ ᄀᬀༀကᰀᴀ ᄀᴀᴀကᴀᰀ ᰀༀༀကᄀᘀༀ ᘀ᐀ༀကጀᄀᔀ ሀሀ ᴀᔀጀကᔀጀ᐀ ᴀᰀᬀကᴀᴀᄀ ᴀᄀጀက᐀ᄀᄀ ጀကᰀᴀༀက᐀ᴀᴀ ጀጀကᰀᴀᔀကᄀᬀᬀ
ᰀ᐀ကጀጀᰀ ᴀༀᴀကᄀᄀᔀ ሀሀ ጀᴀༀကᄀᴀ ጀᰀကᰀᴀᰀ ጀጀᘀကᔀᰀᴀ ᴀᔀᔀကᘀጀᴀ ሀሀ ᘀᘀက᐀ጀ᐀ ᔀༀကᰀ᐀ ᘀကᰀᰀᔀ ᄀᰀༀကᄀጀ ᰀကᄀᬀᬀကᘀᰀᔀ
ᰀᴀကᬀᬀᴀ ᐀ကᴀᄀᔀ ሀሀ ᴀᰀᘀကᘀᄀᴀ ᰀᔀကᄀᬀ᐀ ᰀᬀᔀကᴀༀༀ ༀᘀကༀᴀጀ ጀጀ᐀ကᄀᘀᬀ ᴀᴀᘀကᘀᘀጀ ᴀᬀༀကᘀༀᘀ ᴀༀጀက᐀ᄀጀ ጀကᰀༀကᘀᄀᄀ ጀጀကᬀᴀᬀကᬀጀᴀ
ጀᄀༀကᘀᔀᘀ ሀሀ ᴀကᄀༀጀက᐀ᬀᄀ ᰀᔀᘀကༀᘀᄀ ᰀᰀᔀကᰀᰀ᐀ ᰀጀᴀကᘀᴀᰀ ᄀጀက᐀ᬀ ሀሀ ጀༀༀကᴀᴀᰀ ጀ᐀ᴀကༀጀ ጀᴀጀကᰀ᐀ ጀကༀༀᄀကᘀ ጀᬀကᄀᬀᰀကጀጀ
ᰀጀᴀကጀጀᴀ ጀကᄀᬀᰀကᔀᬀᰀ ሀሀ ᰀༀༀကᔀᘀᴀ ᔀༀᰀကጀᔀᘀ ༀကᬀᄀᴀ ሀሀ ሀሀ ༀᬀༀကༀᴀ ᄀᴀᘀကጀᘀ ᄀጀᘀကᰀༀ ᴀကጀᰀᔀကᄀᬀ᐀ ጀကᔀᴀကᬀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀᬀကᰀᰀ ᐀ᘀကᰀᬀᴀ
ጀကᄀༀᰀကༀጀ ༀᄀᔀကༀༀ ကᔀᬀጀကᄀ᐀ጀ ᰀကᰀༀᴀကᘀᬀༀ ጀကጀᄀᰀကᄀᰀༀ ጀကᬀጀကༀ᐀ᴀ ጀကᬀᄀᄀက᐀ᴀᬀ ጀကᔀᰀ᐀ကᰀᬀᄀ ༀᬀᄀကᄀᰀᄀ ᴀᔀကᰀጀᰀ ᄀༀᄀကༀᘀጀ ጀᬀက᐀ጀጀကᔀ᐀ᬀ ᄀᔀကᔀᘀᴀကᔀᔀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᰀጀကༀᬀᰀ
ᘀᴀᔀကᰀᔀᘀ ጀကᴀᰀကᬀጀጀ ሀሀ ༀᔀᔀကᘀᔀༀ ༀᘀᔀကጀᘀ᐀ ༀጀ᐀ကጀᘀጀ ጀကᬀᰀጀကༀᘀᄀ ሀሀ ᰀ᐀ᄀက᐀ᔀༀ ᰀᰀༀကᬀጀᘀ ᰀᬀᴀကༀᘀᰀ ጀကᔀༀༀကᴀༀጀ ጀༀကᘀᰀᔀကጀᄀ᐀
ጀကᰀ᐀ကᰀᘀༀ ᐀ༀጀကᔀጀᔀ ሀሀ ᔀᰀကༀጀᴀ ༀᬀᄀကᴀᴀᰀ ᄀᰀ᐀ကᄀᘀ ጀᰀ᐀ကᰀᰀᔀ ᐀ᬀጀကᔀᔀ ᰀᴀကᘀᰀ ᴀᔀᔀကᄀᰀༀ ᴀᄀጀကༀᴀᬀ ༀကጀ᐀ကᄀ᐀ ᴀᰀကᄀᰀᘀကᘀᄀᬀ
ᴀᴀᴀကᰀጀᬀ ᴀᔀༀက᐀ༀᄀ ሀሀ ༀ᐀ကᘀᘀጀ ᄀᴀ᐀က᐀ᔀ ᰀᔀ᐀ကᰀ᐀ᬀ ᐀᐀ကᄀᘀ ሀሀ ጀᘀᘀကᴀༀᄀ ᴀᄀᴀကᬀጀᰀ ᴀጀጀကᰀᰀ ᰀကᰀᘀᴀကༀༀᄀ ጀጀကጀᬀᘀက᐀ᄀᰀ
ᴀကጀᄀᴀ ᴀᘀကᴀᘀᬀ ሀሀ ᄀᰀᬀကༀᴀᰀ ᄀᴀᄀကᰀᘀᘀ ᰀ᐀ᘀကᰀ᐀ᘀ ጀᬀကᴀᰀᴀ ጀကᄀༀကᬀᘀ ᴀကᄀᄀጀ ᴀᄀᄀကጀᔀᴀ ጀ᐀ጀကᬀ ᴀကༀᰀጀကጀᄀᄀ ጀကᴀᬀကᬀ᐀
ᄀကᘀጀ ጀကᘀᴀༀ ሀሀ ᔀༀᄀ ကᘀ᐀ༀ ༀကༀᴀ ሀሀ ሀሀ ᄀကᴀᬀጀ ᰀကༀᘀᬀ ሀሀ ᰀᴀကᬀᄀጀ ᴀᰀကጀᔀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᴀ᐀ ጀᬀကᴀ᐀
ᄀကᘀᬀༀ ᘀᬀကᰀጀᰀ ሀሀ ሀሀ ᰀᄀက᐀ᘀ᐀ ᴀ᐀ကᰀᬀ ሀሀ ሀሀ ᴀᴀကᬀ ጀ᐀ကᴀᴀ᐀ ᴀᴀကᘀᘀጀ ᄀጀᴀက᐀᐀ᴀ ጀကጀༀᰀကጀᰀᄀ
ᄀጀကᔀᬀᘀ ᰀᰀༀကᬀᔀᄀ ሀሀ ጀ᐀ကጀᰀ ጀᘀᔀကᴀጀ ጀᄀကༀᔀ ᴀᄀ᐀ကᰀ᐀ᰀ ሀሀ ጀᴀༀကᘀᬀ᐀ ጀᬀᔀကᄀ᐀ ጀༀᔀကᬀᰀༀ ᘀᬀကጀᄀᰀ ᄀကᄀᰀကༀᴀጀ
ᔀကᄀༀᔀ ᴀᰀᰀက᐀ᰀᬀ ᰀᴀᄀကᴀ ጀጀᰀကᬀᔀༀ ጀᴀ᐀က᐀ᄀༀ ጀጀᔀကᰀ᐀ᴀ ᴀᄀༀက᐀ༀ ሀሀ ༀᘀကᴀༀᬀ ᔀༀကༀᘀᄀ ᰀᴀကጀᬀጀ ᔀᬀᴀကᬀ᐀ጀ ᴀကᘀᰀᴀကᴀጀༀ
ᘀက᐀ᘀᬀ ᴀᰀༀကༀᄀ ሀሀ ጀᘀကᴀᔀ ጀᰀကᰀ᐀᐀ ጀጀကᄀᰀᬀ ሀሀ ሀሀ ᘀᘀကᴀጀ ᔀༀကጀᄀ ᄀကጀᬀ ᰀᴀᔀကᴀༀᔀ ᴀကᄀༀༀကᘀᰀᬀ
ༀᘀက᐀ᬀᔀ ᄀᴀကༀༀጀ ሀሀ ᐀ကᔀᔀᴀ ᴀᬀကᴀᴀ ጀ᐀ကᬀᬀᔀ ጀᰀကᄀᄀ ༀᬀကᬀᬀᬀ ጀᰀကᘀ᐀ᄀ ጀጀကᘀᬀᬀ ጀༀကᘀᴀᔀ ᴀ᐀ကᰀ᐀ᔀ ጀကᔀᬀᰀက᐀ጀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀကᔀༀ ᰀᔀကᴀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀကᘀᬀᴀ ᄀᘀက᐀ጀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀᴀက᐀ᴀ ༀᄀᴀက᐀ᴀᬀ
ༀጀᔀကᘀༀ᐀ ᘀ᐀ༀကᰀᴀ᐀ ᄀༀᴀကᴀༀ ༀᘀᘀကᰀᰀᬀ ᄀᔀᰀကᴀༀ᐀ ᄀᬀကጀᘀᄀ ᄀကᔀ᐀ᄀ ሀሀ ᴀᔀᄀကᔀᘀ᐀ ᴀༀ᐀ကᄀጀༀ ᴀᔀᴀကᘀᔀ ༀကᄀༀጀကᴀᰀᬀ ጀᔀကᔀᘀ᐀ကༀ᐀ᬀ
ᄀကᘀᬀༀ ᄀကᘀᰀᬀ ሀሀ ᰀကᰀ ጀက᐀᐀ᄀ ᴀကᬀༀጀ ሀሀ ሀሀ ጀကᄀༀ ጀကᴀᄀༀ ጀက᐀ᬀᔀ ᰀᴀကጀᘀ᐀ ጀጀကᔀᄀጀ
ጀ᐀ᰀကༀᔀᰀ ᄀጀᴀကᴀᔀༀ ሀሀ ᴀᴀᰀကᬀༀༀ ᴀᴀᰀကᰀᘀᔀ ጀ᐀ᬀကᘀᔀ ሀሀ ሀሀ ጀᄀᄀကጀᰀ ጀᴀᴀကᰀༀༀ ጀᔀጀကᔀᰀᴀ ᐀ጀကጀᔀ ကጀᴀကᴀᘀᄀ
ᰀᴀᔀကᬀᔀ᐀ ᔀᬀᬀကༀᔀ ሀሀ ᰀ᐀ᴀကᰀᄀ ᄀᴀ᐀ကᰀᘀᰀ ᰀᘀᄀကༀᄀᬀ ᔀጀကጀᘀᴀ ሀሀ ᴀༀကᴀᰀ᐀ ᴀᰀᘀကᴀༀ ጀᰀᔀကༀᴀᘀ ጀကᔀᰀᔀကᰀᰀᄀ ጀᴀကᬀᬀᴀကༀᔀ
ᰀᰀᄀကᬀᄀ ᄀᔀᘀကᬀᘀ ሀሀ ᐀ᬀကᴀᔀᬀ ᴀᴀༀက᐀ᬀᴀ ጀ᐀ጀကጀጀ᐀ ጀᔀᴀက᐀ༀᬀ ጀጀကᴀༀ ጀᄀᰀကᘀༀ ጀᴀጀက᐀᐀ ጀကᔀༀ ᘀᘀᬀကጀ᐀ༀ ᔀကᴀᴀᘀက᐀ᘀ
ༀᴀကᴀᘀᄀ ጀጀᰀကᄀༀᔀ ሀሀ ᴀጀጀကᰀᘀጀ ጀᰀᔀကᴀᰀᘀ ጀᴀᰀကᬀᘀ ሀሀ ሀሀ ጀကᬀᔀ ᔀᘀကᴀᴀᄀ ᘀᴀကᔀᔀ ጀကᬀᴀကᬀ᐀ᘀ ကᴀᘀᬀက᐀ᘀᴀ
ᴀᘀ᐀ကༀᴀ ᰀᴀᬀကᄀᄀༀ ሀሀ ᴀᄀᘀကᄀᔀጀ ጀᰀᔀကༀᄀༀ ጀᴀᰀကᴀༀᄀ ༀᄀကጀᘀ᐀ ጀᄀᄀကༀᰀ ᐀ᴀကᘀᘀ᐀ ᔀᘀကᘀᄀ ጀᬀༀကༀᘀༀ ጀကᘀༀ᐀ကᴀ᐀᐀ ကᬀ᐀᐀ကᬀᬀᘀ
ሀሀ ሀሀ ᄀကጀ᐀ᄀကጀᘀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᬀက᐀ᔀᄀ ᴀጀကༀༀ ᄀကᄀᘀጀကᰀᰀ
ᘀᴀကᄀ᐀ᔀ ጀကጀ᐀ကᬀᰀ ሀሀ ༀᘀༀကᄀༀᔀ ༀကጀᴀᬀ ᄀᘀ᐀ကᄀ᐀ᘀ ጀကᰀᴀᔀကᴀጀᴀ ሀሀ ᰀᔀጀကᰀᴀᰀ ᰀጀᄀကᘀᴀༀ ᰀ᐀ᴀကༀᔀ ᴀကᘀᬀᔀကᰀᄀᄀ ጀᘀကༀᄀᘀက᐀ᘀᰀ
ᰀᔀကༀጀᔀ ᔀက᐀ༀᔀ ሀሀ ༀༀကᰀ᐀ᴀ ᰀᄀကጀᬀᴀ ᰀᰀကጀጀ ሀሀ ሀሀ ᴀᄀကጀᘀጀ ᴀᬀကༀጀ᐀ ጀᔀကጀጀ ጀᄀᔀကᔀጀᴀ ጀကጀᔀကᰀᬀ᐀
ጀᬀᰀကༀᔀጀ ᘀᰀጀကᘀᬀ ሀሀ ᄀᬀᄀကᬀༀ᐀ ᄀကᴀᴀᔀ ᄀጀ᐀ကᔀᄀ᐀ ሀሀ ሀሀ ᴀᘀᴀကༀᔀ ᴀᔀကᘀᘀᔀ ᰀᬀကༀ᐀ᰀ ᴀကጀᔀጀကᴀᔀༀ ጀጀကᔀᔀༀကᔀᄀጀ
ᴀကᴀᴀༀကᰀᬀᬀ ᴀကᰀᬀᴀက᐀ጀᔀ ጀက᐀ᬀᘀကጀᔀ ጀကᄀᰀကᴀᘀༀ ጀကༀༀጀကༀᄀᬀ ጀကᰀᔀᔀကᄀༀ ሀሀ ጀကᘀᰀᰀကᘀጀ ᐀ᰀᬀကᄀᬀᄀ ᘀᴀက᐀ጀༀ ጀကᬀᄀᬀကᄀᄀᄀ ጀጀက᐀ᬀကᄀༀༀ ጀကༀᬀᔀကጀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᰀጀ᐀ကༀᴀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᄀᴀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကᴀᬀကᴀༀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကᄀᴀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᴀༀ᐀ကᄀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᰀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကༀጀကጀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀ᐀ကᔀ᐀ᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᘀᔀᄀကᴀ᐀ᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᔀᬀ᐀ကᰀᄀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᰀᴀᰀကᘀጀᔀ
ᔀᴀကᰀጀ᐀ ጀကጀጀༀက᐀ᘀༀ ᔀᔀᰀကᘀ ᰀᘀᬀက᐀ ༀᘀကᄀᄀ ༀ᐀ᬀကᬀༀ ᔀ᐀ᬀကጀጀ ሀሀ ᄀᬀᬀကༀᬀᬀ ᰀᔀᬀကᄀༀ ༀᴀᄀကᰀༀᄀ ᰀကༀༀᴀကᬀᄀ᐀ ᴀༀကᬀᰀကᬀᄀጀ
᐀ကༀᔀᘀ ᴀༀᰀက᐀ༀ ሀሀ ᴀᴀကᰀ᐀ ጀጀᔀကጀᄀༀ ጀᬀᬀကጀᬀᴀ ሀሀ ሀሀ ᔀကᘀጀᴀ ༀကጀᘀᔀ ᘀᄀကᬀༀᬀ ᔀᴀᔀက᐀ᬀᄀ ᴀကༀᬀကᄀᘀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀ကᬀༀ ᰀጀကᔀᬀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကༀ᐀ጀ ጀကༀ᐀ጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᔀᴀᄀ ጀ᐀က᐀᐀
ᰀᘀጀကᔀༀ᐀ ༀᴀကᔀጀ ሀሀ ᴀᴀᰀကᘀᰀጀ ᴀᘀጀကጀ᐀ᰀ ᴀᄀ᐀ကጀᄀༀ ሀሀ ሀሀ ጀᘀᔀကᄀᰀጀ ጀༀᘀကᘀᬀ ጀ᐀ᰀက᐀ጀༀ ጀကᴀᄀᰀက᐀ᴀༀ ᐀ကᬀᄀጀကᄀᬀጀ
ༀᴀကᄀᘀᄀ ༀᰀᔀကᬀᴀᬀ ሀሀ ጀᔀᬀကጀᘀ ᴀᰀᴀကᔀᄀ ᴀᬀᬀကᘀᔀᰀ ሀሀ ሀሀ ጀༀᴀကጀᘀ ጀᴀᘀက᐀ༀᄀ ጀᰀᔀက᐀ᴀጀ ༀᬀᰀက᐀ᔀᔀ ᄀကᘀᔀᴀကᄀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᰀጀༀကᔀᄀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ༀᄀကጀༀᰀ ጀ᐀ကᴀጀ ሀሀ ሀሀ ᐀ကᘀጀᴀ ጀᰀကጀᔀ ᐀ᄀကᄀጀᬀ ᰀကᘀᔀကᄀᰀ ༀကᴀᔀကᔀᄀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀ကᰀༀᰀ ᴀᴀက᐀ༀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀᔀကጀᰀ᐀ ᴀᄀကᄀ
ᔀကᴀጀጀ ᴀᘀကᰀጀ᐀ ሀሀ ጀᬀက᐀ᄀ ᘀကᴀᰀ ᔀကᬀᰀᄀ ሀሀ ሀሀ ༀကᴀᴀᔀ ᄀကᄀᰀᔀ ༀကᬀᘀༀ ༀᬀကᄀᰀༀ ᰀጀᔀက᐀ᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကᄀᘀ᐀ ጀက᐀ᄀᰀ
ᔀကᴀጀጀ ጀကᔀᔀጀ ሀሀ ሀሀ ကᰀ᐀ ༀကᄀᄀᰀ ጀᬀကᰀᘀ ሀሀ ᄀကᰀᬀᬀ ᰀကༀᬀ ᘀကᴀᄀ ᄀጀကᴀᘀ ༀᘀᔀက᐀ᔀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᬀᘀᴀ ᐀ᴀကᴀᰀ
ጀᴀᄀက᐀ᴀᄀ ᴀጀ᐀ကᰀ᐀ᘀ ሀሀ ጀᄀᬀကༀጀᬀ ጀᬀጀကༀᔀᔀ ᘀᘀကༀᘀ᐀ ጀᬀကᰀጀ ᐀᐀ကᴀᬀᬀ ကጀᬀ ༀကᬀༀᬀ ᔀက᐀ᄀ ᄀᰀᔀကᄀᰀᘀ ᰀက᐀᐀ကᘀᰀᰀ
ᔀကᴀጀጀ ጀᔀကᔀༀᰀ ሀሀ ሀሀ ᔀကᄀᴀᬀ ကጀ᐀ ሀሀ ሀሀ ᄀက᐀ᔀ ᰀက᐀ᘀጀ ༀကᘀༀᄀ ᄀጀကᰀጀ᐀ ᴀጀᘀကᘀༀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᰀᄀကᬀ᐀ᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᔀကጀᰀᰀ ᘀᰀကᬀ᐀ᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᘀጀ ᐀ᘀကᰀᴀ
ᔀကᴀጀጀ ᐀ကᬀༀᬀ ሀሀ ሀሀ ᄀကᴀᄀༀ ᰀကᘀᄀ ᔀကༀᄀ ሀሀ ᴀကᘀጀᴀ ᴀကᰀᘀༀ ကᬀᔀᄀ ᬀကᄀᄀༀ ᄀᄀᔀကༀጀ᐀
ጀက᐀ᰀᔀက᐀ᰀᰀ ጀကᔀጀᄀကጀᴀᘀ ሀሀ ᴀကጀᰀᔀက᐀ༀ ᐀ᴀᴀကᰀᰀᘀ ᔀᘀᄀကጀᴀ ሀሀ ᔀᄀ᐀ကༀᄀᄀ ༀᄀᄀကༀጀᰀ ༀጀကᰀༀ᐀ ᔀᰀᬀကᄀᴀ ጀᰀကᴀༀᘀကጀᘀ ༀ᐀ကጀ᐀ᔀကༀༀༀ
ᄀጀက᐀᐀ᬀ ᄀጀᬀကᘀᴀጀ ሀሀ ጀ᐀ᘀက᐀ᬀ ᴀᬀᰀက᐀ᄀᘀ ጀༀᬀကᴀ᐀᐀ ᰀᰀᘀကᬀᰀༀ ሀሀ ᐀ᘀကༀᄀᰀ ጀጀᬀကᬀጀ ጀᰀᴀကᴀༀ ጀကᬀᬀᘀကᰀᔀᄀ ᄀကᬀጀက᐀ᴀጀ
ጀᔀᔀကᘀᬀᘀ ᰀᄀကༀᰀ ሀሀ ጀༀᬀကᔀ᐀ ጀᄀጀကᴀᬀ ጀጀ᐀ကᔀᰀᔀ ᴀༀက᐀ᰀᰀ ሀሀ ᐀ጀကጀᘀ ᔀᔀကᔀༀጀ ᐀᐀ကༀᔀༀ ጀကᬀᄀༀကᘀᰀᰀ ༀကᄀᬀᔀကᄀᬀᔀ
ጀጀᄀက᐀ᄀ ᴀᰀကᬀጀ ሀሀ ᴀᴀᰀကᰀጀᬀ ᴀༀကᴀༀᰀ ᴀᰀᬀကᔀᴀᄀ ᄀᄀᔀကᬀᘀᰀ ሀሀ ጀᴀᴀကༀᔀጀ ጀᄀᴀကༀᘀᬀ ጀᬀကༀ᐀ᬀ ጀကༀᬀᄀကᄀᘀᔀ ᔀကᬀᴀጀကༀᰀᴀ
ሀሀ ሀሀ ᰀကༀጀᰀကᔀ᐀ᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᔀᄀ ጀᬀༀကᴀᔀᄀ ᰀကᰀༀကᄀༀᬀ
ጀᔀကጀᴀ ጀᔀᰀကᰀᰀᘀ ሀሀ ༀᴀကᰀᄀ ጀᬀᰀကༀᴀጀ ᐀᐀ကᘀᬀ᐀ ጀༀကᴀᴀᔀ ሀሀ ᔀጀကᔀጀᴀ ᰀကᘀᬀᬀ ᔀᴀကᰀጀༀ ᰀ᐀᐀ကᬀᬀᬀ ᴀကᄀ᐀ᘀကጀጀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀጀကᄀༀ ᴀༀက᐀᐀ᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᘀጀᄀ ᔀက᐀ᬀༀ
ᔀᔀကᬀᰀᬀ ᴀᴀကᔀᘀ ሀሀ ༀကᰀ᐀ ጀጀጀကᰀᬀ᐀ ᐀ༀကᔀᄀᘀ ጀጀༀကᄀ᐀᐀ ሀሀ ᔀጀကጀᘀᘀ ᬀကᴀᬀᬀ ᘀက᐀ᄀ ᄀᰀༀက᐀ጀᄀ ᰀကᴀᰀ᐀ကᄀᬀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀကᔀᰀᴀ ᰀᔀကᔀᰀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀ᐀ကᰀጀᰀ ᴀကᬀᄀᬀ ሀሀ ሀሀ ጀༀက᐀ᔀ᐀ ጀ᐀ကᄀᬀጀ ᰀ᐀ကༀጀ ጀကᰀᔀကᰀᰀ᐀ ጀ᐀ကጀᘀᔀကᴀᰀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᰀᘀༀ ကᰀᘀༀ
ༀကᔀᬀༀ ሀሀ ᐀᐀ᔀကጀᄀༀ ጀᰀက᐀ᔀༀ ጀጀᰀကༀᬀᬀ ጀᬀက᐀ᴀ ጀᰀᔀကᄀᬀༀ ሀሀ ༀᰀကᬀༀᔀ ᰀကᘀᘀᘀ ᔀᬀကༀༀᬀ ᴀကᴀᴀᰀကጀ᐀ ༀကጀᄀᰀကᴀᰀᘀ
ጀကༀᰀ ༀကᴀༀᘀ ሀሀ ጀ᐀ကᄀᄀጀ ᴀᰀကᴀᰀᄀ ጀ᐀ကᄀᘀ ሀሀ ሀሀ ጀༀကጀᘀᄀ ጀᴀကᘀᔀༀ ጀᘀကᴀᔀༀ ᴀᬀጀကᔀ ጀကᬀጀጀက᐀ༀᄀ
ጀᘀကᰀༀ᐀ ᄀᰀကᬀ ሀሀ ༀᰀကᴀᬀ ᴀᬀကᬀᘀᴀ ጀကጀᬀ ሀሀ ሀሀ ጀᴀကᬀᄀጀ ጀᬀကᴀᴀᘀ ጀᰀကᔀᔀ ጀᘀጀကጀᬀᬀ ᐀᐀ጀကᬀᰀ᐀
ጀༀ᐀ကᬀᄀༀ ጀ᐀က᐀ᴀᰀ ሀሀ ጀጀጀကᔀᰀᴀ ᔀ᐀ကᔀᬀᬀ ᘀကᰀᔀ ሀሀ ጀᴀᘀကጀᘀᄀ ༀᬀကᄀༀ ᄀᴀက᐀ᔀ ༀကༀᰀༀ ᄀᔀ᐀ကᘀᰀጀ ᄀကᬀᴀကᴀᘀᴀ
ᄀကᘀጀ ᘀကᰀᘀᔀ ሀሀ ᰀကༀጀༀ ᰀကᴀᄀᔀ ᰀကༀༀ᐀ ᄀကༀᬀᄀ ሀሀ ᴀကᄀᘀጀ ᴀကጀᬀༀ ᰀကༀᴀᄀ ᘀကᴀᴀᴀ ᴀༀကᄀᴀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᴀᰀᄀ ሀሀ ᴀᰀကጀᬀᄀ ᄀᴀကༀᔀༀ
ጀ᐀ကᔀༀ ᐀ጀက᐀᐀ᬀ ሀሀ ᄀကጀᘀ ᄀጀကᴀ᐀ጀ ᰀᔀကᴀጀ ᴀጀကᘀጀᰀ ሀሀ ᴀᘀကጀᘀᄀ ᴀᰀက᐀ᰀ᐀ ᴀ᐀ကᄀᄀ᐀ ᴀᄀᰀကᴀༀᴀ ጀကᴀᘀက᐀ᴀ
ᄀᘀကᘀ᐀ᴀ ጀᬀᔀကༀ᐀ᘀ ሀሀ ᰀጀကᘀༀᬀ ༀကᔀᄀ ᄀ᐀ကጀጀ ሀሀ ሀሀ ᰀᔀကጀᘀᴀ ᰀጀကༀᬀ ᄀᬀကᴀༀᰀ ጀ᐀ጀက ᴀကᬀༀᘀကༀᔀ᐀
ᴀ᐀က᐀ᄀ ᰀༀᄀကጀༀᬀ ሀሀ ጀᴀကᔀ᐀ᄀ ጀᘀᄀကᔀᔀᔀ ጀༀༀက᐀ᬀ᐀ ᴀᰀᘀကᔀᬀ ሀሀ ጀጀᔀကጀᰀ ᐀᐀ကᰀ᐀᐀ ጀᴀༀကᄀጀ ᐀ᰀᴀကᰀᔀༀ ᔀကༀᘀကᔀᰀᬀ
ᄀကᄀ᐀ᔀ ጀᬀ᐀ကᔀༀጀ ጀᴀက᐀ ᄀጀကᰀᔀᘀ ᐀ကጀᘀ᐀ ᴀကᘀᄀጀ ሀሀ ሀሀ ᄀᬀကᬀᘀᴀ ᰀᔀက᐀ᘀᔀ ᰀကༀ᐀ᔀ ᘀᄀ᐀ကጀᄀᬀ ᰀကᬀༀᔀကᬀᔀጀ
ᔀကᔀᘀᰀ ကᄀᄀጀ ሀሀ ሀሀ ጀကᄀᘀ ᔀༀᄀ ကጀᔀ ሀሀ ༀᴀ ᄀᘀᘀ ሀሀ ᄀጀက᐀ᰀ ጀᴀᰀကᬀༀༀ
ᴀጀကᄀᰀᴀ ᴀᘀᘀကᬀᘀᔀ ᄀጀᄀက᐀ᴀ ጀༀᬀကጀᄀ ጀᔀᘀကༀᄀᬀ ጀༀᘀကᔀ᐀ᘀ ᔀᴀကᰀᄀᴀ ጀᰀ᐀ကᔀ᐀ ጀᬀᄀကᔀᬀᴀ ᐀ᘀကༀ᐀ༀ ጀᴀ᐀ကጀༀጀ ጀကጀᘀᘀကᬀᘀᰀ ᔀကᄀༀᰀကጀᴀᴀ
ༀက᐀ᬀᬀ ༀကጀᘀༀ ሀሀ ጀᔀကᰀᘀᬀ ᴀᄀကᔀༀ᐀ ᴀᴀကᰀༀ ᄀᄀက᐀ᴀጀ ሀሀ ጀᔀကᬀᬀᰀ ጀᄀကᄀᰀᬀ ᴀᬀကༀጀ᐀ ᐀ᘀက᐀ጀ ᔀᄀကᄀᄀༀ
ᰀကᰀᄀᄀ ᘀ᐀ကༀᬀᔀ ሀሀ ᄀᔀကጀᄀ ᰀᰀကᔀᄀᬀ ᰀᬀကᰀ᐀ༀ ሀሀ ሀሀ ᴀᴀကᰀ᐀ༀ ጀᘀက᐀ᔀጀ ᴀᰀကᰀᬀༀ ᴀ᐀ᰀကༀᬀ ጀကༀᘀကᰀᰀጀ
᐀ကᄀༀጀ ᴀᬀကᴀᘀᔀ ሀሀ ᰀᬀကᔀ᐀ༀ ᄀကᰀᔀᔀ ᰀကᘀ᐀ᄀ ሀሀ ሀሀ ᴀက᐀ᄀᄀ ᴀကༀጀጀ ᰀကᔀጀᴀ ᔀကᬀᬀጀ ᰀᔀက᐀ᔀ᐀
ༀက᐀ᬀᬀ ᄀက᐀ᔀ᐀ ሀሀ ሀሀ ጀက᐀ᄀ ጀကᔀጀᔀ ሀሀ ሀሀ ጀကᴀༀᔀ ጀကᬀༀ᐀ ሀሀ ᰀᬀကᄀᔀᰀ ጀᄀᄀကༀᔀༀ
9922 California State Auditor Report 2003-107 California State Auditor Report 2003-107 9933
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
/ഀЀఀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᬀጀ ሀሀ ሀሀ ጀༀကጀᘀ ᄀᴀကᔀༀ ᴀᔀကༀᴀᄀ ᔀᔀကᴀᘀᴀ ሀሀ ሀሀ ጀᄀᘀကᰀጀ
'ḀԀ᠀Ԁ&ᜀЀऀԀᤀἀ $!ఀԀ! ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကጀᔀᬀ ሀሀ ሀሀ ሀሀ
4̀᠀᠀0̀᠀᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀ ሀሀ ሀሀ ᔀကᴀᘀᘀ ᰀᬀကᘀጀጀ ༀጀကᬀᔀᬀ ᰀༀကጀༀ ሀሀ ሀሀ ༀ᐀ကጀᘀᰀ
4܀ऀ܀Ѐ $!ఀԀ!%Ѐ$܀܀᠀ ᰀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᴀကጀᬀ ሀሀ ሀሀ ሀሀ
4܀ഀ!Ѐ$'Ԁ!ഀ̀ഀ( ԀഀఀԀ! ጀᬀༀ ሀሀ ሀሀ ᄀ᐀ကༀᘀጀ ጀᬀက᐀ༀᔀ ጀᬀကᰀᴀ ᴀᴀကᄀᬀᔀ ሀሀ ሀሀ ሀሀ
4܀ഀఀ̀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ༀ ሀሀ ሀሀ ᰀጀက᐀ᘀ ᰀᔀကᰀጀᴀ ᄀကᬀᰀ ጀᰀကᰀᘀ ሀሀ ሀሀ ጀᔀᰀကༀ᐀
6܀!ఀ$ ܀3 !ԀԀ+ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᬀᄀ ሀሀ ሀሀ ༀကᄀ ༀကᴀᘀጀ ጀ᐀ကᄀༀᄀ ᄀༀကጀጀጀ ሀሀ ሀሀ ሀሀ
6܀!ఀ$:܀܀ऀ&-̀&Ѐ܀0Ԁ!ἀ%Ѐ$܀܀᠀ ጀᄀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
Ā+1ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀ ሀሀ ሀሀ ᴀကༀጀ ጀᘀကༀጀ ጀༀကᘀᘀᴀ ကༀᬀ ሀሀ ሀሀ ᰀ᐀ကༀༀᔀ
#Ѐ$ԀЀ܀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀᔀ ሀሀ ሀሀ ᴀကᄀ᐀ᔀ ጀᴀༀကᰀᄀᔀ ጀༀᘀက᐀ ጀᬀጀကᔀᘀᴀ ሀሀ ሀሀ ᴀᴀᔀကᘀༀᰀ
#ఀ$3ἀ=Ѐ܀ᤀ $!ఀԀ!%Ѐ$܀܀᠀ ᄀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
1Ԁऀऀ̀ഀ(ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကᄀༀ ሀሀ ᰀༀ᐀ကༀᴀༀ ጀကᰀᴀᄀကᘀ᐀ ᘀᬀༀက᐀ᘀᬀ ጀကጀ᐀က᐀ጀ᐀ ᄀᔀᘀကጀᴀᰀ ሀሀ ሀሀ ᴀᰀကᬀᰀ
1Ԁऀऀ̀ഀ(%Ѐ$܀܀᠀܀Ȁఀ$Ԁᜀ!ఀ& ᴀᴀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀကᔀᰀጀ ሀሀ ሀሀ ሀሀ
%$&ఀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ጀᄀကᴀᴀကᔀᘀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᴀༀᴀကᬀᴀ ሀሀ ሀሀ
%$&ఀ%ԀЀ܀ഀऀ!ἀ.܀ᤀԀ%Ѐ$܀܀᠀ ᴀᬀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀကᰀᄀ ሀሀ ሀሀ ሀሀ
%$&ఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᘀᬀ ሀሀ ሀሀ ᔀᰀကᄀᘀ ᄀᰀကᰀᴀᔀ ᐀ༀကᔀ ᴀᬀကᘀᘀᴀ ሀሀ ሀሀ ጀကᔀᬀᰀ
%$&ఀᨀഀ̀܀ഀ.̀($ ༀကᄀᴀጀ ሀሀ ሀሀ ᔀᬀကጀༀᴀ ᰀጀᴀကᬀᄀ ᔀᘀကጀᬀᰀ ᔀༀༀကᘀጀ ሀሀ ጀᬀကᴀᬀጀ ᬀጀကༀᘀᴀ
%$&ఀሀ9!̀ഀ̀ఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀጀကᴀጀༀ ሀሀ
%ఀԀ᠀᠀! $!ఀԀ!%Ѐ$܀܀᠀܀Ȁ9ԀЀ$ഀ܀᠀܀(ἀഀऀ.܀ᤀԀ ጀᬀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀကᄀ᐀ጀ ሀሀ ሀሀ ሀሀ
%ఀऀἀ
:$̀ఀᤀ܀!Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᄀ ሀሀ ሀሀ ᰀက᐀ᔀᘀ ༀကᔀጀᬀ ᰀᬀကᴀጀጀ ᴀကᰀᰀༀ ሀሀ ሀሀ ᰀကᴀᰀᄀ
:܀ഀऀԀ!ఀ܀:̀&ऀ܀ᤀᜀЀऀԀᤀἀ ጀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
ᔀऀᄀᤀᤀЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᰀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᴀጀᬀ ༀጀကᬀᄀᘀ ሀሀ ሀሀ
%̀Ԁ!! ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᐀ᬀༀကጀ᐀ጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀᴀကᴀᄀᴀ ሀሀ ሀሀ
%̀Ԁ!!#᠀ᤀ&/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᔀᬀᬀ ሀሀ ሀሀ ጀༀᔀကༀ᐀ ᘀကጀጀ ጀᬀᄀကᴀ᐀᐀ ᰀᰀက᐀ᘀ ሀሀ ጀᴀကༀᬀᬀ ༀᄀᘀကༀༀᄀ
ᔀऀ2ऀ"ȀༀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀጀጀ ᰀကༀᴀᄀ ᴀጀᄀကᘀጀᰀ ሀሀ ሀሀ ጀᴀ᐀ကᴀᄀᔀ ༀጀကᴀᬀ ጀጀᬀကጀᬀ᐀ ሀሀ ጀ᐀ጀကᴀༀᘀ
)̀(%*!̀ഀ(&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᔀጀ ሀሀ ሀሀ ༀༀကᔀᔀᘀ ᴀᴀကᬀ᐀ᘀ ᰀጀကᬀጀᴀ ᴀᴀကᰀጀᄀ ሀሀ ሀሀ ᰀༀက᐀ᴀༀ
)܀(&ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀ ሀሀ ሀሀ ᔀကᬀᘀᰀ ጀကᬀᴀ᐀ ᘀကᰀጀ ጀကጀᔀᔀ ሀሀ ሀሀ ጀᴀက᐀ᬀ
)ఀఀԀ,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᰀᄀༀ ሀሀ ጀᴀᬀကᬀᰀᔀ ᘀᔀက᐀ጀᴀ ጀᬀጀကᴀ ጀᔀ᐀ကጀᬀ ᄀᄀကጀᬀᄀ ሀሀ ᰀᄀကጀጀጀ ጀጀ᐀က᐀ᄀᰀ
)ఀఀԀ0̀᠀᠀Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀༀ ሀሀ ሀሀ ᰀༀကᄀጀༀ ᰀጀကᄀᘀᬀ ጀༀကጀᬀༀ ጀᄀကༀᰀጀ ሀሀ ሀሀ ᴀༀကᴀᄀ
$᠀᠀Ԁഀ(Ԁ.܀ᤀԀ%Ѐ$܀܀᠀ ጀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᔀᰀ ሀሀ ሀሀ ሀሀ
-Ԁ᠀*$̀Ѐࠀ᠀ԀᤀԀഀఀ!ἀ ᰀ ሀሀ ሀሀ ጀༀကᬀ᐀ ကᴀᄀༀ ሀሀ ༀကጀᔀ ሀሀ ሀሀ ሀሀ
-ഀ&ᤀ̀!ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀጀ ሀሀ ሀሀ ᔀༀကᴀༀᔀ ༀᄀကᬀᘀᘀ ጀᄀᘀကᘀ᐀ ᴀᄀကༀᬀ᐀ ሀሀ ሀሀ ᰀᔀကᔀጀጀ
-ഀ&ᤀ̀!/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ጀᰀ᐀ ሀሀ ሀሀ ሀሀ ጀᰀကᘀᘀᔀ ᴀᰀကᔀᰀᔀ ጀᔀကጀᬀ ሀሀ ሀሀ ᴀༀကᔀᴀᬀ
ࠀఀഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᬀጀ ሀሀ ᄀᘀကጀᴀᰀ ᐀ༀကᴀᬀ ᄀᬀက᐀ ጀᴀᰀကᔀᴀᬀ ᴀༀက᐀ᴀᘀ ሀሀ ሀሀ ᔀᘀကᘀᰀᄀ
ࠀఀഀᨀഀ̀܀ഀ.̀($ ᄀᰀ ሀሀ ሀሀ ሀሀ ጀᘀကᬀᴀ᐀ ᐀ᴀကᔀ᐀ᬀ ကᬀༀༀ ሀሀ ᄀကᰀ᐀ᄀ ᘀᴀကᬀᴀᘀ
2܀!+&܀Ȁ%᠀ᤀ܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀ ሀሀ ሀሀ ကጀ᐀ᘀ ᰀကᄀᰀᘀ ጀᘀကᘀᴀᘀ ጀကᬀᰀༀ ሀሀ ሀሀ ᰀᔀကᘀᘀ
2܀!ఀ/܀ഀԀ&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀᄀ ሀሀ ሀሀ ༀᔀကᔀᴀᬀ ᄀᴀကጀᬀᰀ ᄀ᐀ကᰀᴀ ጀᄀကᔀ᐀ᰀ ሀሀ ሀሀ ᄀᄀက᐀ᘀᰀ
87Ԁ᠀᠀Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀጀ ሀሀ ሀሀ ጀᴀကᰀ᐀ༀ ጀကᔀༀᘀ ጀᴀက᐀ༀ ᘀကᄀᄀ᐀ ሀሀ ሀሀ ጀጀကᔀᴀ᐀
8!Ԁഀऀࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀ᐀ ሀሀ ሀሀ ᰀༀကᄀጀༀ ᰀက᐀ᬀ᐀ ጀ᐀ကᬀᄀᰀ ጀᰀကᘀᰀᬀ ሀሀ ሀሀ ᴀᄀကᘀᔀᔀ
.**ἀ ᤀ*ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀༀᰀ ሀሀ ሀሀ ༀༀက᐀ᄀᄀ ᘀᬀကༀᄀ ᘀᴀကᔀጀ᐀ ᴀᰀကጀᄀ ሀሀ ሀሀ ᔀᰀကᰀᬀᘀ
.܀!ഀḀ!܀܀+ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᄀ ሀሀ ሀሀ ጀༀကᬀༀጀ ጀጀကᬀᬀᄀ ᴀᴀကᰀᬀ ᄀကᘀᰀ᐀ ሀሀ ሀሀ ᔀကᄀᬀᰀ
/ഀЀఀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀ ሀሀ ሀሀ ጀᴀကᰀ᐀ༀ ᘀကጀᴀᴀ ጀᬀကᬀᔀᬀ ᄀကጀጀ ሀሀ ሀሀ ጀᴀကᘀᰀ᐀
?᠀ᤀఀ$1̀0Ԁ!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀጀ ሀሀ ሀሀ ጀༀကᬀༀጀ ጀጀကᔀᄀ ጀༀကᘀᴀༀ ༀကᄀᬀᄀ ሀሀ ሀሀ ᴀᰀကᔀᄀጀ
'̀ఀఀ᠀Ԁ%$&ఀࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀ ሀሀ ሀሀ ᄀကᄀᴀᔀ ጀကᄀᔀ ጀᰀကᔀ ᴀᔀᘀ ሀሀ ሀሀ ሀሀ
4Ѐ ᠀܀ऀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀᴀ ሀሀ ሀሀ ᄀጀကጀᰀ ᴀༀကᄀᘀ ᘀᰀကᄀᰀ᐀ ጀᰀကᘀᘀ ሀሀ ሀሀ ᘀကᴀᬀ
4܀ഀఀ(Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᬀ ሀሀ ကᴀ ᔀጀကᔀጀༀ ᬀကᄀༀ ጀጀᔀကᴀᄀᔀ ᴀကᰀᘀༀ ሀሀ ሀሀ ᄀᔀကᴀᔀጀ
4܀ഀఀ%$&ఀĀ*ఀ̀܀ഀ&Ȁ܀!@܀ఀ$ ጀᄀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀကᘀᄀ ሀሀ ሀሀ ሀሀ
4܀ഀఀ%$&ఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀༀ ሀሀ ሀሀ ᴀᬀᘀကᬀᰀ ᔀᴀကጀᘀᴀ ጀᘀᴀကᔀᬀᰀ ᐀ᰀကᴀᬀᬀ ሀሀ ሀሀ ᰀᄀကᘀᴀᰀ
A!ఀ7,᠀᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ༀጀ ሀሀ ሀሀ ጀጀကༀጀᬀ ጀༀကᔀᘀᰀ ሀሀ ༀကᬀༀ ሀሀ ሀሀ ᐀ကᘀༀᔀ
%Ԁ̀ऀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀ ሀሀ ሀሀ ጀᄀကጀ ᔀကᄀᔀᔀ ጀጀကᬀጀༀ ᰀကᔀᬀᔀ ሀሀ ሀሀ ᴀᬀက᐀ༀᴀ
%̀&+̀ἀ܀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
%̀&+̀ἀ܀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᄀကᬀᴀကᬀᔀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀༀᄀကጀᰀ᐀ ሀሀ ሀሀ
%̀&+̀ἀ܀1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
%̀&+̀ἀ܀ᨀഀ̀܀ഀ.̀($ ᘀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀᄀကᄀᰀ᐀ ᐀ᄀကጀᴀ ሀሀ ᴀጀက᐀ᘀ ጀጀᰀကᰀᴀጀ
:ԀԀऀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀ᐀ᔀ ሀሀ ሀሀ ጀༀᔀကጀᔀ ጀᴀᬀကᔀ᐀ ᴀᴀጀကༀᄀༀ ༀᔀကᰀᰀጀ ሀሀ ሀሀ ᘀကᘀᔀጀ
:̀᠀᠀܀3 !ԀԀ+ࠀ᠀ԀᤀԀഀఀ!ἀ ᬀ ሀሀ ሀሀ ጀᬀကᴀᄀ ᰀကᄀᬀᴀ ጀᄀကᴀ᐀᐀ ᔀကᄀᘀᔀ ሀሀ ሀሀ ጀᰀကᔀᘀᔀ
@!Ԁ+ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᬀༀᬀ ሀሀ ሀሀ ᰀᴀᴀကᴀᔀ ᴀጀᘀကᄀᘀ ᴀᰀᬀကༀᴀᴀ ጀᰀᬀကᴀጀ᐀ ሀሀ ሀሀ ጀᬀᘀကᔀጀᄀ
@!Ԁ+ᨀഀ̀܀ഀ.̀($ ᘀ ሀሀ ሀሀ ሀሀ ᄀᄀကༀᬀ᐀ ጀጀᔀက᐀ༀ ጀጀᴀကᰀᰀ᐀ ሀሀ ᄀᬀကᄀༀᴀ ᴀᘀကᬀᬀ᐀
ᔀȀԀЀȀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀကᰀༀ ᘀጀᄀကᰀጀᄀ ሀሀ ሀሀ ሀሀ ᬀကᄀᴀጀ ᴀᴀጀကጀጀᄀ ጀᴀༀက᐀᐀ᄀ ሀሀ ᐀ጀᔀက᐀ᘀ
)Ԁഀ̀Ѐ̀ᨀഀ̀Ȁ̀Ԁऀ ༀကᰀᄀᬀ ሀሀ ᴀᄀᴀကᘀᴀᄀ ጀကᴀᴀᘀကᘀ᐀ᔀ ጀᔀༀကᴀጀᔀ ᄀᔀ᐀ကᘀᔀᄀ ᔀᄀ᐀ကᄀᰀᬀ ᔀᔀကᄀᴀᄀ ᘀᬀကༀᄀᄀ ጀᘀᔀကጀᬀᘀ
-̀<܀ഀᨀഀ̀Ȁ̀Ԁऀ ᰀကᔀᴀᴀ ሀሀ ጀᴀᄀကᔀᔀༀ ጀကᬀጀༀကༀᴀᰀ ༀᴀༀကᬀᬀᰀ ᰀ᐀ᄀကጀᔀᔀ ༀᴀᬀကᄀᰀᴀ ሀሀ ᘀᴀကᔀᰀᘀ ጀᔀᘀကᰀ᐀ༀ
ࠀ᠀̀&Ԁ#=)Ѐ+̀ഀ($ᤀ $!ఀԀ!%Ѐ$܀܀᠀ ᔀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀ᐀က᐀ᘀ ሀሀ ሀሀ ሀሀ
2̀!Ȁ̀Ԁ᠀ऀሀ%̀&ഀᨀഀ̀Ȁ̀Ԁऀ ᴀጀက᐀ᴀᔀ ሀሀ ጀᔀကᴀᴀ ༀကᄀ᐀ကༀᄀ ᴀကᰀᰀ᐀ကༀᘀᄀ ᰀကᬀᬀጀကᄀᔀ ᴀက᐀ᬀጀကᰀᄀጀ ᴀᬀᬀကᘀᴀᄀ ᴀကᬀༀ᐀ကᔀᘀᰀ ༀ᐀ᰀက᐀ᔀ
4!Ԁ"&᠀ഀऀ9ԀЀ$ഀ܀᠀܀(ἀᜀЀऀԀᤀἀ.̀($%Ѐ$܀܀᠀ ᔀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
4!Ԁ"&᠀ഀऀ9ԀЀ$ഀ܀᠀܀(ἀᜀЀऀԀᤀἀ4̀ऀऀ᠀Ԁ ᴀᔀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
%܀᠀ഀ܀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကᄀጀᬀ ሀሀ
%܀᠀ഀ܀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ጀ᐀ကᘀጀက᐀ༀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကༀᰀᘀကᘀᬀༀ ሀሀ ሀሀ
9!0̀&ᨀഀ̀Ȁ̀Ԁऀ ༀကᬀᬀ᐀ ሀሀ ሀሀ ጀကༀᄀ᐀ကༀᬀ ᴀༀᴀကༀᴀༀ ጀༀကༀᔀ ᔀᰀကᴀᄀᄀ ᰀကᄀᔀᄀ ᔀᰀᬀ ᴀᘀᬀကᬀᘀᔀ
,Ѐ0̀᠀᠀Ԁᨀഀ̀Ȁ̀Ԁऀ ጀᰀကᰀᴀ ሀሀ ሀሀ ᰀကༀᔀ᐀ကༀᴀᘀ ጀကᬀᴀᰀကༀጀༀ ጀကᘀᴀᘀကᄀༀ ጀက᐀ᬀጀကᬀጀༀ ᴀጀᔀကᄀᄀᘀ ᰀ᐀ᴀကᄀༀᰀ ༀᴀᄀကᰀᘀᘀ
,᠀᠀ԀC܀ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ጀ᐀ကᴀᰀᄀ ጀጀကᰀᄀᴀကጀᴀᔀ ᰀကᰀᄀကༀᄀ᐀ ༀကᴀ᐀ᴀကᄀᘀᬀ ᴀက᐀ᴀကᔀༀༀ ᰀက᐀ༀᰀကᔀᄀ ᴀကᘀ᐀ကᬀᴀᰀ ᴀကጀᰀጀကᔀᰀᄀ ᴀကᰀༀᘀကༀᄀༀ ᔀ᐀ᘀကᰀጀጀ
ᔀȀȀ᠀ЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᴀကᄀᘀጀ ጀᰀᄀကᄀᄀᔀ ᰀጀᄀကጀᘀᬀ ሀሀ ᰀᔀကᰀ᐀ᄀ ᴀᬀကᔀᰀ᐀ ᰀᔀᘀက᐀ༀᄀ ጀᴀᰀကᴀༀ ሀሀ ᴀကᴀᔀᔀကᰀጀᘀ
ᜀ᠀Ԁ<ഀऀԀ!,᠀᠀Ԁἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀ᐀ ሀሀ ሀሀ ༀᔀကༀᄀ᐀ ጀጀကᰀጀᴀ ጀᬀကᬀᴀᴀ ጀༀကᘀༀᴀ ሀሀ ሀሀ ᴀጀကᔀༀ
)Ԁ᠀᠀Ԁ0Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᄀᰀ ሀሀ ᴀᔀༀကᴀༀ ᘀကᔀᘀᬀ ༀᔀᔀကᰀᄀᴀ ᄀᬀကༀༀᔀ ᴀᰀᰀကᘀ᐀ ሀሀ ሀሀ ሀሀ
)ԀഀഀԀఀఀ,᠀᠀Ԁἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀ᐀ ሀሀ ሀሀ ᄀༀ᐀က᐀ᘀᄀ ጀᔀကᔀᄀ ᘀᬀကᔀༀ ጀᴀᔀကᴀጀᔀ ሀሀ ሀሀ ᘀᄀကᴀᬀᔀ
᠀̀ ᠀ᤀԀЀЀ $!ఀԀ!%Ѐ$܀܀᠀ ᘀᄀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀᘀကᬀᬀጀ ሀሀ ሀሀ ሀሀ
̀ഀഀḀ!ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀༀᬀ ሀሀ ሀሀ ጀᰀጀကᬀᰀༀ ᴀᔀကༀ ᴀᴀကጀᴀᰀ ᰀᴀက᐀ᄀᰀ ሀሀ ሀሀ ༀᬀကᴀༀጀ
᠀܀0Ԁ!ऀ᠀Ԁᨀഀ̀Ȁ̀Ԁऀ ጀကༀᰀ ሀሀ ሀሀ ᄀᴀᔀကᰀༀ ᴀጀᴀကᰀ᐀ᴀ ᴀᔀᘀကᰀ᐀ ᴀጀᴀက᐀ᘀᄀ ᴀጀကᘀ᐀ᄀ ጀᰀကጀᘀጀ ᔀᔀကᄀᔀᘀ
܀ఀఀ̀ሀ1܀$ഀԀ!ఀ#!+ᨀഀ̀Ȁ̀Ԁऀ ᔀကᄀᴀᔀ ሀሀ ሀሀ ጀကᘀᘀᔀကጀༀ ᄀᬀကᔀᔀ ᔀᰀༀကጀᰀᘀ ጀကᬀጀᰀက᐀ༀༀ ሀሀ ጀጀကᄀᴀ᐀ ጀᘀጀက᐀ᴀᬀ
-ഀ$ᤀࠀ᠀ԀᤀԀഀఀ!ἀ ጀༀ᐀ ሀሀ ሀሀ ጀጀကᬀᔀ ᄀကᘀᬀᰀ ᐀ကᄀᰀᴀ ᴀᴀကᴀᔀ ሀሀ ሀሀ ሀሀ
2܀!Ԁ&ఀ0̀᠀᠀Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀ᐀ ሀሀ ሀሀ ᴀጀ᐀ကༀᔀᴀ ᰀᴀကༀᰀ᐀ ጀᄀᰀကᘀᬀ ᘀ᐀ကᔀᴀᬀ ሀሀ ሀሀ ሀሀ
2܀!ఀ1܀&& $!ఀԀ!%Ѐ$܀܀᠀ ᰀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကᘀጀጀ ሀሀ ሀሀ ሀሀ
2܀!ఀ1܀&&ࠀ᠀ԀᤀԀഀఀ!ἀ ༀᔀ ሀሀ ሀሀ ጀကᘀᴀᴀ ሀሀ ሀሀ ᐀ကᴀᄀᄀ ሀሀ ሀሀ ᰀᰀကጀጀᘀ
8Ԁἀ&Ԁ!0̀᠀᠀Ԁᨀഀ̀Ȁ̀Ԁऀ ᴀ᐀ᴀ ሀሀ ሀሀ ᘀကጀᔀᄀ ᄀༀကᘀ᐀ᄀ ᰀᄀጀကጀᄀᬀ ᄀᴀကᔀᴀᬀ ሀሀ ሀሀ ᘀጀက᐀ᔀ
8!0Ԁഀ&ఀԀ̀ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᬀጀ ሀሀ ሀሀ ጀᔀᔀက᐀ᬀ ᴀကᴀጀ ሀሀ ᔀᬀကᔀᬀᘀ ሀሀ ሀሀ ሀሀ
8Ԁ!ഀԀ0̀᠀᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᄀጀᴀ ሀሀ ሀሀ ጀᬀᘀကༀጀᴀ ᔀကᴀᄀ ጀ᐀ༀကᬀᰀᴀ ༀ᐀ကጀᘀༀ ሀሀ ሀሀ ሀሀ
.!ᤀ܀ഀἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀጀᰀ ሀሀ ሀሀ ጀᴀᰀကᬀᔀ ᰀༀကᔀ ᔀကᔀ᐀ༀ ༀᴀကᔀༀ ሀሀ ሀሀ ሀሀ
9944 California State Auditor Report 2003-107 California State Auditor Report 2003-107 9955
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ጀᴀကༀᔀᴀ ᔀကༀᘀ ሀሀ ጀጀကᔀᬀᴀ ᴀᔀကጀᔀᬀ ᴀᰀကᄀᄀༀ ሀሀ ሀሀ ጀᘀကጀᴀᘀ ጀༀကᰀᔀ᐀ ጀ᐀ကༀᰀᬀ ጀጀᬀကጀ ᔀᔀကༀᴀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᬀကᬀༀ ༀጀကᴀᰀༀ
ᔀကᴀጀጀ ጀ᐀ကᬀༀᄀ ሀሀ ༀကᰀ ᐀ကᘀ ᐀ကᔀༀༀ ሀሀ ሀሀ ᔀကᄀጀᬀ ကᴀᘀጀ ᄀကᘀᘀጀ ጀᬀᬀကༀᔀᔀ ᄀጀᰀက᐀ᘀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᄀᬀᰀ ሀሀ ጀጀᬀကᘀᴀᰀ ጀᔀᬀကᰀᰀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᴀᔀᬀ ሀሀ ᴀᘀᬀက᐀ᔀ᐀ ᰀᔀကༀༀༀ
ᴀᬀကༀᔀ ጀကጀᄀᴀ ሀሀ ሀሀ ကᬀጀጀ ༀကጀ᐀ጀ ሀሀ ሀሀ ᰀကᔀᴀ ᰀကጀᴀ᐀ ሀሀ ༀက᐀ༀᔀ ᄀጀᄀကᰀᬀ᐀
ᔀကᴀጀጀ ᰀᰀက᐀ጀ ሀሀ ᴀကᄀᴀ ጀᄀကᴀ᐀ᄀ ጀᰀကጀᬀᄀ ᴀကᄀ᐀ጀ ሀሀ ጀᬀကᬀᘀ᐀ ᘀကༀༀᰀ ጀጀကༀ ༀကᰀᰀᰀ ᰀጀ᐀ကༀᔀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᬀကᔀᄀᰀ ᄀᬀကᔀᄀᰀ
ᔀကᴀጀጀ ጀጀကᴀᬀ ሀሀ ሀሀ ᴀကᔀ᐀ᴀ ᴀကༀༀᄀ ጀᬀကༀᰀᔀ ሀሀ ጀကᔀᘀ ጀကༀጀᘀ ሀሀ ᴀᬀကᰀᴀༀ ጀༀကጀᬀᄀ
ᴀᬀကᔀༀᄀ ᘀጀကᄀጀ ሀሀ ᴀᘀကᰀᬀༀ ᄀᬀကᰀᔀ᐀ ᰀᰀကᄀༀጀ ሀሀ ሀሀ ᴀༀကༀᔀጀ ᴀጀက᐀ᔀ ጀᰀကᄀༀ ጀᘀကༀᬀༀ ጀကᰀᰀᴀကᴀጀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀကᰀༀༀ ᴀᴀကᰀༀༀ
ᴀᰀᰀကᘀༀ ᰀༀᄀကᄀᄀ ሀሀ ᴀጀᰀကጀ᐀ᄀ ጀᔀᘀကᘀᄀᴀ ጀༀကᄀ᐀ༀ ጀᰀကᰀᰀༀ ᐀ကༀጀᴀ ጀጀༀကᔀጀᄀ ጀᬀᬀကༀᬀ ጀጀᔀကᰀᔀᴀ ᘀ᐀ကᴀᴀጀ ᔀကᬀᬀጀကጀᄀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကༀᴀༀ ᄀᘀကᴀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᄀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကༀᴀ᐀ကᴀᴀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀ᐀ကᰀᘀ ᐀ᬀကᔀༀᬀ
ጀጀက᐀ᴀ ᴀᰀက᐀ᔀ ሀሀ ጀကༀᔀ᐀ ကᔀᘀ ကᄀᄀᔀ ሀሀ ሀሀ ᄀကᔀᄀ ᄀကᬀᰀᘀ ጀᴀကᬀ᐀ᴀ ጀᬀᄀကᬀᬀ ᄀᘀༀကༀᬀᬀ
ጀᄀᴀကᄀᰀᔀ ጀᘀကᰀᴀᄀ ጀကᬀᄀကጀᬀᰀ ᴀༀༀကᘀᴀ᐀ ᴀༀᘀကᴀᘀᔀ ᴀᰀᘀကༀ᐀ༀ ጀᴀጀကᰀᔀ ሀሀ ጀᴀጀကᬀᬀᔀ ጀᄀ᐀က᐀ᴀᘀ ጀༀᰀကጀ ᴀကༀᔀༀကᘀᬀᘀ ᘀကᴀጀᔀကᰀጀᘀ
ሀሀ ሀሀ ༀက᐀ༀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကᬀ᐀ᴀ ᴀጀᔀကᴀᬀᄀ ᰀጀကᄀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᘀᘀጀ ༀᴀကᰀᔀᴀ
ᄀကᘀᬀༀ ᘀကༀᰀᄀ ሀሀ ༀကጀᴀ ጀကᰀᬀᰀ ጀကᬀᬀༀ ༀကጀᰀᰀ ሀሀ ᐀ༀ ༀ᐀ᔀ ሀሀ ጀကጀᔀᘀ ጀᴀጀကᘀᘀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကᴀ᐀ༀ ጀጀကᴀ᐀ༀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀက᐀ᘀༀ ጀကᬀᬀᄀ ሀሀ ሀሀ ᐀ᄀᰀ ጀကᰀᔀ᐀ ᄀကᬀᄀ᐀ ᴀကᘀᬀᔀ ጀༀᴀကᄀᴀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᬀༀᔀကᄀᰀᰀ
ጀᬀက᐀ᔀༀ ጀᔀᴀကᔀᔀᄀ ሀሀ ጀᄀက᐀ᬀ ጀᬀᘀကༀༀᄀ ကᘀᬀ ሀሀ ሀሀ ᴀᔀကᘀᄀༀ ᄀᄀကༀ᐀ᴀ ሀሀ ᰀᔀကༀᄀ ጀကᔀကᔀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ᔀᄀကᘀ᐀ᔀ ༀကᴀᰀᰀ ሀሀ ሀሀ ᰀကᰀᴀ᐀ ᰀကᴀᔀ᐀ ጀᬀကᰀᘀᴀ ᰀᰀᔀကༀᄀ᐀ ጀကጀ᐀ᄀကᘀᘀᬀ
ᔀကᴀጀጀ ᴀༀကༀ᐀᐀ ሀሀ ༀက᐀ᬀ᐀ ᐀ကᔀᬀᔀ ᔀကᔀᄀༀ ᄀကᰀᴀ ሀሀ ༀက᐀ᴀጀ ༀကᬀᰀ ሀሀ ᄀကᘀᔀༀ ᴀᘀༀကᄀༀ
ᄀကᘀᬀༀ ᰀကጀᘀᬀ ሀሀ ጀကጀᬀ ᴀጀ ༀᄀᄀ ሀሀ ሀሀ ᰀᄀ ᰀᬀᄀ ሀሀ ጀጀကᬀጀ ༀᰀကᄀᬀༀ
ᄀጀကᔀ᐀ጀ ᴀ᐀ကᘀᰀ ᴀကᴀᔀ᐀ ጀᴀကༀᄀᄀ ጀᘀကᔀ ጀༀက᐀ᬀ᐀ ሀሀ ሀሀ ጀᬀကᬀᘀጀ ᐀ကᬀጀ ᴀጀကᬀᴀ᐀ ᰀᄀကᬀༀ ጀကᴀༀᄀကᴀ᐀᐀
ᔀကᴀጀጀ ጀጀကᰀᘀᬀ ሀሀ ᔀကᴀༀᬀ ᰀကᬀ᐀ ᰀကᄀᴀ ᐀ကᴀᘀༀ ሀሀ ᴀက᐀ᄀᄀ ᴀကᄀ᐀ᄀ ༀကᔀᄀᄀ ᘀᘀကᔀᬀ ᴀᄀကጀጀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀက᐀ᬀᰀ ᄀကༀᔀ
ᄀကᘀᬀༀ ᰀကༀ᐀ᰀ ሀሀ ሀሀ ጀကᔀ᐀ ጀကᔀༀ ሀሀ ሀሀ ጀကጀ᐀ጀ ጀကᬀᴀᄀ ሀሀ ᴀᘀကᴀ ᐀ကጀ᐀᐀
ᴀᴀကጀᬀᄀ ᄀᴀကᘀ᐀ༀ ሀሀ ༀကᄀༀ᐀ ጀᴀကᬀ᐀᐀ ᐀ကᴀጀጀ ሀሀ ሀሀ က᐀ጀᄀ ༀကᘀᘀᬀ ᘀကᘀᄀᰀ ጀༀᔀကༀༀ ጀጀကༀᴀጀ
ༀက᐀ᬀᬀ ጀᴀကᬀጀᔀ ᄀᰀက᐀ᴀ ᰀကༀ᐀ ᔀကༀጀᬀ ကᔀᘀᴀ ጀᘀကᰀᘀ ሀሀ ᰀကᰀༀ ᰀက᐀ᰀᔀ ᘀက᐀ᴀᴀ ጀጀༀကᔀ᐀ጀ ᰀጀጀကᰀᔀᄀ
ᔀကᴀጀጀ ᄀᰀကᘀᬀᬀ ሀሀ ᘀကᰀᰀᔀ ጀጀကᘀᘀ᐀ ᐀ကᰀᰀ ሀሀ ሀሀ ᔀကᬀᔀ᐀ ကᬀᬀᰀ ᰀကᰀ᐀ᘀ ༀᴀကᔀᴀᬀ ༀᴀက᐀ᄀ
ᔀကᴀጀጀ ༀကᬀᬀᘀ ጀᰀጀကᘀᘀ ༀကጀጀጀ ᴀᴀက᐀ᄀᰀ ᴀጀကᰀ᐀ᰀ ሀሀ ሀሀ ጀᴀကጀᴀ ጀᰀကጀ᐀ ጀᘀကᴀᴀᬀ ᄀᬀༀကᬀጀ ᐀ᬀༀက᐀᐀ጀ
ᔀကᴀጀጀ ကᔀᬀ᐀ ሀሀ ሀሀ ᬀጀ ᰀကᘀ᐀ᰀ ሀሀ ሀሀ ጀကༀༀᔀ ᴀᘀ ጀကጀ᐀ ጀ᐀ကጀᄀᄀ ጀᬀᔀက᐀ጀ᐀
ᔀကᴀጀጀ ᴀᬀကༀ᐀ ሀሀ ᘀကᴀᴀ ᔀကᴀ᐀ᴀ ကᴀᰀᘀ ሀሀ ሀሀ ᄀကᰀᔀ ᰀကᔀᬀᬀ ༀက᐀ᰀᴀ ጀᄀᰀကᔀᰀᰀ ᄀጀကༀᘀ᐀
ᄀကᘀጀ ༀကᰀᄀᴀ ሀሀ ᄀကᴀᰀ ᴀကጀጀᔀ ᴀကᬀༀጀ ᄀကༀᬀᰀ ሀሀ ጀကᘀᔀ ጀကᄀጀ᐀ ሀሀ ᰀᄀကᔀᴀᘀ ጀᴀᰀကᴀༀᔀ
ᔀကᴀጀጀ ᴀጀကᬀᄀ ሀሀ ᔀကᴀༀᬀ ༀကༀ᐀ ᄀကᄀᰀᘀ ሀሀ ሀሀ ᰀကᄀᔀᰀ ᴀက᐀ༀᰀ ᄀကᘀᘀ᐀ ጀᰀ᐀ကᰀጀ ᰀᴀကᰀᬀᘀ
ጀᔀကጀጀᴀ ᰀᰀက᐀ᘀᰀ ሀሀ ᔀကᴀༀᬀ ᘀကༀᄀᄀ ᔀကᄀጀᬀ ሀሀ ༀᬀကᬀᬀᬀ ༀကᴀᄀ ᄀကᔀᔀ ሀሀ ጀᴀᔀကᴀጀᴀ ༀᔀᔀကༀༀ
ጀጀကᄀᔀᴀ ጀᬀကᔀᴀ ሀሀ ᰀကༀᔀ ᴀကᴀᴀ ጀကᔀጀᔀ ᘀကᘀᴀᘀ ሀሀ ጀကᰀᴀᰀ ጀကጀᴀ ሀሀ ᴀᴀကᬀᴀጀ ጀᴀᰀကᄀༀ
ᄀကᘀᬀༀ ༀကጀᴀ ሀሀ ሀሀ ጀကᄀᬀༀ ጀကᴀༀ ༀကᴀᰀᔀ ሀሀ ᐀ༀ᐀ ᘀጀᔀ ጀကᄀ᐀ጀ ᴀጀကᔀᬀᔀ ᐀ᬀကᰀᘀጀ
ᔀကᴀጀጀ ᔀကༀᴀ ሀሀ ሀሀ ᴀကጀᰀༀ ጀကᘀᘀᄀ ᰀကᴀ᐀ᔀ ሀሀ ጀကᰀༀ ጀကጀༀ᐀ ᴀကᴀᰀᔀ ᴀༀကᔀᰀᔀ ጀᴀᄀကᴀᔀᴀ
ᄀကᘀᬀༀ ᴀကᔀᔀ ሀሀ ሀሀ ጀကᬀᘀᬀ ༀᄀᄀ ᴀကᬀ᐀ༀ ሀሀ ᰀ᐀ᔀ ᰀᄀᴀ ሀሀ ᘀကᰀༀ᐀ ᄀᬀကᄀᬀᘀ
ᔀကᴀጀጀ ᰀᬀကᬀᰀༀ ሀሀ ጀကༀᘀᴀ ᔀကༀᴀᴀ ༀက᐀ᬀᰀ ሀሀ ሀሀ ᄀကᴀᬀጀ ᰀကༀༀᄀ ᔀက᐀ᄀ ᔀᰀကᴀᬀ᐀ ᰀጀᄀကᰀᘀ
ጀᘀကᴀᔀᰀ ᰀᔀကᴀ᐀ᰀ ሀሀ ᔀကᴀༀᬀ ጀጀကༀༀጀ ᐀က᐀ᴀᴀ ᴀကᰀༀᰀ ༀᬀကᬀᬀᬀ ᔀကጀጀᴀ ကᬀᴀᔀ ༀကༀᬀᘀ ጀᰀᄀကᄀᬀ ᔀ᐀ကᬀᄀༀ
ሀሀ ሀሀ ሀሀ ᰀᴀက᐀ᘀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᔀက᐀ᘀጀ ጀጀᴀကༀᰀ
ጀᰀကༀᔀᬀ ጀᬀᰀက᐀ᬀᴀ ሀሀ ᴀༀကༀᄀ ᄀᬀကᬀᄀᄀ ᴀ᐀က᐀ᰀᄀ ᐀᐀ကᔀᄀᔀ ሀሀ ᴀᴀက᐀ᰀ ጀ᐀ကᔀጀጀ ᴀကᘀᴀᘀ ᴀᴀጀကᄀጀༀ ጀကጀ᐀ᄀကᰀᴀ
ᄀကᘀᬀༀ ༀကᰀᄀ ሀሀ ᐀ᰀᰀ ᴀကᔀᰀༀ ጀက᐀ᘀ ᔀကᄀᰀ ሀሀ ጀကᄀᘀ᐀ ጀကᴀᔀ ጀက᐀ᬀᔀ ᴀကጀᔀᴀ ᐀ကᴀᘀᴀ
ᔀကᴀጀጀ ᘀကᰀᔀ᐀ ሀሀ ሀሀ ጀကᰀᄀᴀ ጀကᴀጀᄀ ᔀကጀᰀᬀ ሀሀ ᘀ᐀ᰀ ᔀᔀጀ ሀሀ ကᄀᴀጀ ᐀ᬀကᔀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᔀༀᬀ ᰀကᔀༀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᘀ᐀ᬀကᴀጀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᬀᬀᬀ ᴀༀကᬀᬀᬀ
ጀက᐀ጀ ሀሀ ᰀᬀᄀကᬀᔀᬀ ጀကᬀᘀᴀ ᄀጀကጀᰀ᐀ ᰀᔀကᴀጀ᐀ ሀሀ ᄀᘀကጀᘀጀ ጀᘀကᄀᘀ ᴀጀကᴀᴀᬀ ᰀༀကጀ ᄀᘀကᘀᰀᄀ ጀကᰀᘀᬀကᬀᘀༀ
ᰀᰀကᴀᘀᄀ ᴀကᔀᘀ ሀሀ ᴀᄀကᰀᄀ ᴀጀကጀᰀጀ ጀᘀကጀᔀᬀ ሀሀ ሀሀ ጀᰀကᘀᴀᔀ ጀጀကᔀᄀᔀ ကጀᄀᄀ ᴀᴀᔀကᰀᄀༀ ጀကᬀᄀᄀကᔀᬀ
ᔀကᴀጀጀ ᔀကᰀᰀᄀ ሀሀ ᰀကༀᴀ᐀ ᰀကጀᔀᘀ ᴀကᄀᴀᘀ ሀሀ ሀሀ ጀက᐀ጀ᐀ ጀကጀༀ ጀကᬀༀ᐀ ᴀက᐀ᄀᔀ ጀᰀᔀကᘀጀ᐀
ᄀᔀကᘀ᐀ᄀ ጀༀᬀကጀጀጀ ሀሀ ጀ᐀ကᔀᬀༀ ༀༀကጀᘀ ᄀༀကᔀ ᘀᴀကᰀༀᔀ ሀሀ ᰀᰀက᐀ᔀᰀ ᴀᘀကᘀༀༀ ጀᬀကᄀ ᴀᘀༀကᬀᬀᘀ ጀကᔀ᐀ကᔀᘀ᐀
ጀᔀကᄀᴀ ሀሀ ጀ᐀ᬀကༀᬀጀ ᄀᰀကᄀᘀᰀ ᄀᰀကᔀᘀ᐀ ᄀᬀကጀᬀᘀ ሀሀ ሀሀ ጀ᐀က᐀ᬀጀ ᴀᰀကᔀᄀᘀ ᴀ᐀ကᬀᴀༀ ᴀ᐀ᴀကᔀᰀᄀ ጀကᴀᘀᰀက᐀ᘀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ᐀ༀကᄀᴀᰀ ᴀᔀကᔀጀ ሀሀ ሀሀ ጀༀကༀᰀᔀ ጀ᐀ကᔀༀ ᄀᔀကጀᄀ ᰀጀᰀကᔀᰀ ᴀကༀ᐀ကༀ᐀ᴀ
ༀጀက᐀ᔀᰀ ᄀကᴀᬀ᐀ ሀሀ ༀᄀᘀကᬀ᐀ጀ ᴀ᐀ကᰀༀᰀ ᴀᰀကༀᄀᰀ ᴀᬀᰀကༀᔀ ሀሀ ጀༀᘀကᄀᄀᬀ ጀༀጀကጀᄀᔀ ጀༀༀကᄀᰀༀ ጀကᬀᬀᬀကᬀጀ ကᄀᴀကᴀᴀᔀ
ᴀጀᄀက᐀ᴀ ᴀᴀᴀကᰀጀ ሀሀ ᴀᴀᔀကጀᔀᔀ ጀᔀༀကᔀᔀᄀ ጀᰀကᔀᰀᘀ ጀᔀကᬀᴀ ᴀጀᄀကᴀᬀᬀ ጀᬀᘀကᄀᄀᴀ ጀᬀᬀကᘀᘀ ༀᴀကᄀᔀጀ ጀကᴀᰀᴀကᔀ ༀကᔀᴀᬀကᔀጀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀᔀကᬀᰀᘀ ᰀᰀᔀကᬀᴀᄀ
᐀ጀᘀကༀᔀᔀ ᴀကᬀ᐀ᬀကༀༀ ሀሀ ᘀᘀༀကᘀᰀᔀ ጀကᬀጀကᔀᘀ᐀ ᐀ᰀᴀကᬀༀ ጀကᘀᬀᔀကᄀᴀᬀ ጀကᬀᘀጀကᰀᔀᴀ ᴀᘀကᘀᴀጀ ༀᘀᰀကᴀᰀ ᄀᴀကᔀᬀᴀ ကᰀᄀကᄀᬀᔀ ᰀᄀကጀጀᘀကᴀᰀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᄀကᘀᬀᬀ ᴀᄀကᘀᬀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᬀ
ሀሀ ሀሀ ᴀက᐀᐀ᰀက᐀ጀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀ᐀က᐀ᄀ᐀ ᰀကጀༀကᴀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀᄀကᘀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᴀᄀༀကᴀጀ
᐀ကᔀᔀᘀ ᰀጀ᐀ကጀᘀᬀ ሀሀ ᴀᄀကᬀᘀ ᴀᄀༀကᬀጀጀ ᴀጀༀက᐀ᬀᰀ ᄀጀጀကༀᔀᬀ ሀሀ ጀᄀᔀကᄀᄀༀ ጀᰀᔀကᬀᄀ ጀᰀༀကᘀᰀᄀ ጀကᬀᔀᰀကᘀᴀ ༀက᐀ᬀጀကᬀᰀ
ᰀᴀကᴀᬀᴀ ᐀ᘀ᐀ကᘀᴀᘀ ሀሀ ᄀᄀᔀကᘀᬀ ᔀᬀᔀကᰀᘀᘀ ᬀᬀကༀᴀ ጀကᴀᘀᬀကጀᴀᔀ ᴀᬀᬀကᬀᬀᬀ ᄀᬀᄀကᴀᴀᄀ ᄀᬀᴀကᘀᘀ ᴀᔀༀကᘀᄀᴀ ᰀကᰀᔀᴀကༀᬀᄀ ጀᘀကༀጀᬀကᰀᴀༀ
ጀကᬀᴀကᰀᄀᬀ ጀကᄀༀᰀကᰀጀᄀ ሀሀ ᄀᰀᬀကༀᴀᔀ ᐀ᄀጀကༀጀᬀ ᘀᄀᘀကᴀༀ ᴀကᬀༀကᘀ᐀ ጀကༀက᐀ᔀ ༀᔀကᔀᘀ ༀᴀᄀကᘀᔀ ᄀᬀᔀကᰀጀᴀ က᐀ᴀᴀကᄀᬀᬀ ༀጀကᴀጀကᴀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀᴀက᐀ᄀᄀ ᄀᔀကᰀ᐀ᰀ ሀሀ ሀሀ ᴀᔀက᐀ༀጀ ᰀጀကᬀᰀᔀ ᰀጀကༀ᐀ᘀ ᄀကᘀ᐀ᰀကᰀༀᔀ ᘀကᔀᴀကༀᘀ
ᔀကᴀጀጀ ጀᄀကᄀᄀᄀ ሀሀ ሀሀ ကᬀᬀ᐀ ༀကጀᬀᘀ ሀሀ ሀሀ ᰀကᘀᔀᬀ ᰀကᰀጀᘀ ༀကᰀᄀ ᄀᰀကᔀᰀᔀ ᴀᬀༀကᘀᴀᴀ
ጀ᐀ༀက᐀ᘀ ጀᄀကᬀༀጀ ሀሀ ᄀ᐀ကጀᬀᄀ ᔀༀကᘀༀ ᔀጀကᴀༀ ሀሀ ጀༀ᐀ကጀ᐀ᔀ ༀᴀက᐀ᴀᘀ ᄀᄀကᔀ᐀᐀ ᴀༀကᰀༀ ᄀᔀᴀကጀᰀ ᰀကᔀᴀༀကጀༀᔀ
ጀᰀကᔀ᐀ ጀጀᰀကጀᘀༀ ሀሀ ᴀᘀကᘀᔀ ᄀᴀကᔀᰀ ᰀᘀက᐀ᰀༀ ᰀༀကᬀᬀᄀ ሀሀ ᴀ᐀ကᰀᔀༀ ᴀᄀက᐀ᰀᘀ ᴀကᰀᘀ᐀ ጀᰀ᐀ကᰀጀᄀ ጀကᴀᴀကᴀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀᴀက᐀ᴀ ᄀ᐀ᬀက᐀ᰀ
ጀᬀကༀᔀ ᰀᄀက᐀᐀ᴀ ሀሀ ᐀က᐀ᘀᄀ ጀᄀကᰀᔀ᐀ ጀጀကༀༀༀ ᄀကጀᔀᰀ ሀሀ ᘀကᔀ ᔀကᄀᰀ᐀ ᐀ကༀᰀᄀ ᄀကᬀ ᄀᴀጀကᰀᘀጀ
ᄀᄀကᴀᬀༀ ጀᴀᔀကጀ ሀሀ ᐀ကᄀᔀ ᔀᰀကᄀᬀༀ ကᘀᬀ ጀᄀᘀကᬀᘀጀ ሀሀ ᄀᄀကᔀᔀᘀ ᄀᴀကᴀጀᴀ ༀༀက᐀ᰀጀ ᄀᰀᰀကᔀᬀᴀ ᴀကᰀᄀ᐀ကᔀᄀᘀ
ጀ᐀ༀကᰀ᐀ ᔀᄀᴀကༀᘀ ሀሀ ᴀᘀᄀကᬀᴀༀ ᰀᘀ᐀ကᄀᘀጀ ᰀᰀကᄀᔀᔀ ᔀༀ᐀ကጀጀጀ ሀሀ ᴀᴀᘀကጀᘀༀ ᴀጀᴀကᄀᰀᘀ ጀᘀ᐀ကༀᴀጀ ጀကༀ᐀ᘀကᴀᴀᘀ ᐀ကᴀᔀᔀကᴀᄀᄀ
ᄀကᘀᬀༀ ጀကᄀᔀᘀ ሀሀ ሀሀ ᔀကᘀᴀ ကᔀᄀᬀ ጀᬀကᴀጀ ሀሀ ༀကᴀᴀᔀ ᄀကᄀᰀᄀ ༀကༀᴀᄀ ᴀᄀက᐀ᰀᄀ ጀᰀᰀကᔀ᐀᐀
ጀ᐀ကᴀༀᬀ ᔀᴀကༀᘀ ሀሀ ሀሀ ᰀᰀက᐀ᄀ ᴀ᐀က᐀ᰀᄀ ሀሀ ሀሀ ᴀᴀကᬀᰀጀ ጀᘀက᐀ጀ ᴀကᴀᔀᬀ ጀᰀᔀကᘀᬀጀ ᘀᄀༀက᐀ᰀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᔀᄀᰀ ሀሀ ጀጀᄀကᬀᬀጀ ጀᔀᔀကༀༀༀ
ᄀကᘀᬀༀ ᐀ကᄀᘀༀ ሀሀ ሀሀ ጀᘀက᐀ᰀ ᰀကᬀጀᄀ ᐀ကጀጀᰀ ሀሀ ᴀကᴀᄀ᐀ ጀက᐀ᬀᄀ ᴀကᔀᴀ ᰀༀကᰀጀᘀ ጀᄀကᔀᔀᬀ
ᴀᴀကᔀᄀ᐀ ᴀༀကᔀጀ ሀሀ ጀᔀကᬀᴀༀ ጀ᐀ကጀ᐀ጀ ጀကᬀᔀᔀ ሀሀ ሀሀ ጀᬀကᰀᄀᬀ ᐀က᐀ᰀᘀ ጀကᰀጀᰀ ጀ᐀ᰀက᐀ᄀᔀ ᐀ጀጀကጀༀᄀ
ᔀကᴀᄀ᐀ ᔀ᐀ကༀༀጀ ሀሀ ᰀကᄀᬀᔀ ᴀༀကᔀᬀ ᴀᴀကༀ ጀᄀကᰀᔀᘀ ሀሀ ጀကᘀᔀጀ ጀᄀကᰀᴀᔀ ሀሀ ጀᄀᰀကᔀༀጀ ᬀᰀကᬀ᐀ༀ
ༀༀကᔀༀጀ ༀᰀကༀ᐀ᘀ ሀሀ ᴀᘀက᐀ᬀ᐀ ᴀᰀကༀᰀᔀ ጀ᐀ကᘀᬀᰀ ሀሀ ሀሀ ጀᄀက᐀ጀ᐀ ጀᴀကༀༀ ጀကᄀ᐀ᄀ ᴀ᐀ᔀက᐀ᰀᬀ ᐀ༀᰀက᐀ᄀᘀ
ᘀကᔀᘀᬀ ༀༀကᴀᔀ ሀሀ ጀ᐀ကᘀᬀᔀ ᴀᄀကᬀ ጀ᐀ကᰀༀ ሀሀ ሀሀ ጀᄀကༀᘀᘀ ጀᴀကᰀ᐀ᄀ ጀༀက᐀ᴀጀ ጀጀ᐀က᐀ᘀ ༀᔀᬀကጀᰀᄀ
9944 California State Auditor Report 2003-107 California State Auditor Report 2003-107 9955
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
.Ԁ᠀ऀ&Ḁ!(ᨀഀ̀Ȁ̀Ԁऀ ᴀကᔀᰀᄀ ሀሀ ጀጀᴀကᄀ᐀ᰀ ᄀᰀက ᴀᘀကᰀጀᴀ ᄀᔀᔀကጀ ᰀᘀ᐀ကᔀ᐀ᄀ ᔀᴀကᴀᬀᰀ ᐀ᬀကᬀᔀᬀ ᴀༀကᔀᄀ
.܀!̀Ѐ܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᘀ ሀሀ ሀሀ ᴀጀကᰀጀᴀ ᴀᴀကᘀᘀ ሀሀ ᐀ကᔀᴀ ሀሀ ሀሀ ᄀᘀကᰀᬀᘀ
?&$̀ࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀ ሀሀ ሀሀ ᰀကༀᄀጀ ሀሀ ကᰀ᐀᐀ ᴀကጀༀᄀ ሀሀ ሀሀ ሀሀ
?Ԁഀ3܀܀ऀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀ ሀሀ ᄀᰀကᘀᔀ ༀᘀကᬀᘀ ጀကᰀᬀᴀ ጀᄀကጀᄀ᐀ ጀᔀက᐀ᔀጀ ሀሀ ሀሀ ሀሀ
?̀ऀ%ఀ!ԀԀఀ'Ԁ!ഀ̀ഀ( ԀഀఀԀ! ᴀ ሀሀ ሀሀ ጀᄀကᴀᬀᘀ ሀሀ ሀሀ ༀကᬀᔀ᐀ ሀሀ ሀሀ ሀሀ
'̀ḀԀ!ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᘀᬀ ሀሀ ሀሀ ᔀᄀကᰀᔀጀ ᔀက᐀ᄀ᐀ ጀᬀကጀጀ ᴀᰀကᬀᬀᴀ ሀሀ ሀሀ ሀሀ
'̀0ԀĀ+ $!ఀԀ!%Ѐ$܀܀᠀ ᄀጀ ሀሀ ሀሀ ᄀᬀကᔀᴀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
4!+:Ԁ&ఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᄀᔀ ሀሀ ሀሀ ᔀᴀᬀကጀᘀ ᔀက᐀ᘀ ሀሀ ᴀጀᰀကᴀጀ ሀሀ ሀሀ ጀᰀက᐀ᔀᬀ
4܀ഀఀԀ1̀܀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᰀༀ ሀሀ ሀሀ ༀᰀကༀጀᴀ ᄀጀက᐀᐀ᄀ ᄀကᴀጀༀ ᴀጀကᘀ᐀ ሀሀ ሀሀ ᄀᰀကᬀᴀༀ
4܀ഀఀ(܀ᤀԀ!ἀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀᬀ ሀሀ ሀሀ ᴀᰀက᐀ᬀༀ ሀሀ ጀᰀကᔀᄀጀ ጀጀကᬀᴀ ሀሀ ሀሀ ሀሀ
6Ԁ<&'Ԁ!ഀ̀ഀ( ܀ᤀᤀഀ̀ఀἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
Ā+8!܀0Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀ᐀ༀ ሀሀ ሀሀ ጀༀᘀကᬀᄀ ᄀ᐀ကጀᴀ ᐀ጀကᰀༀᴀ ᔀ᐀က᐀ᘀᘀ ሀሀ ሀሀ ሀሀ
Ā᠀ऀᜀऀ܀ḀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀက᐀᐀ ሀሀ ጀༀကᔀ᐀ᔀ ᐀ᰀᔀကᄀ᐀ ጀጀကጀᄀༀ ጀᔀᘀကᬀᰀᔀ ᴀᔀကᘀᘀ᐀ ሀሀ ሀሀ ጀᴀᘀကᄀᴀᘀ
Ā!Ѐ$!ऀ,̀Ԁ3 $!ఀԀ!%Ѐ$܀܀᠀ ጀༀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᘀကᔀᄀጀ ሀሀ ሀሀ ሀሀ
#Ԁఀ᠀ᤀ $!ఀԀ!%Ѐ$܀܀᠀ ᔀᰀ ሀሀ ሀሀ ᰀᘀကጀᘀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
#Ԁఀ᠀ᤀ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᰀᰀᴀ ሀሀ ሀሀ ጀကጀᰀༀကᔀༀᴀ ሀሀ ጀༀကᬀᔀ ᰀᰀᴀကጀᄀᰀ ሀሀ ሀሀ ᔀ᐀ကᔀᔀ
#Ԁఀ᠀ᤀ/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ༀကༀጀᴀ ሀሀ ሀሀ ሀሀ ᰀᘀጀကᬀᴀ ጀᴀᔀက᐀ᴀᔀ ᔀༀကༀༀ᐀ ጀጀᰀကᴀᴀᬀ ጀကᬀᘀༀကᄀᘀᬀ ᰀ᐀ကᬀༀ
#̀ഀԀ!ሀĀ᠀̀0Ԁఀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀကጀༀ ሀሀ ሀሀ ሀሀ
#̀ഀԀ!ሀĀ᠀̀0Ԁఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကༀᰀጀ ሀሀ ሀሀ ᔀᄀༀကᄀᘀᄀ ጀༀက᐀᐀ༀ ကጀ ᴀᬀᄀကᴀᄀᴀ ሀሀ ሀሀ ጀᔀᴀကༀᔀ
1̀ഀЀ܀ഀ,᠀᠀Ԁἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကጀᬀ ሀሀ ሀሀ ጀကᴀᴀᘀကᬀጀᴀ ጀ᐀ᔀကጀᘀ ᰀᄀༀကᄀᴀ ᰀᄀကᰀᔀ ሀሀ ሀሀ ᴀᴀᄀကᄀ
1܀&Ԁ᠀ഀऀᜀЀЀԀ᠀Ԁ!ఀԀऀ4̀ऀऀ᠀Ԁ%Ѐ$܀܀᠀ ᬀ ሀሀ ሀሀ ሀሀ ጀᰀကༀༀ᐀ ጀᔀကᴀᔀ ሀሀ ሀሀ ሀሀ ሀሀ
1܀&Ԁ᠀ഀऀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကጀጀᄀ ሀሀ ᰀᬀᄀကᴀༀᘀ ༀᘀጀကᄀᬀ ᄀᬀᬀကᘀᘀ ᄀጀᬀကᬀᄀᬀ ጀༀᄀကᰀᔀᔀ ሀሀ ሀሀ ሀሀ
%ഀఀ1܀& ̀ఀἀ%Ѐ$܀܀᠀& ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
%ഀఀ1܀&ࠀऀЀఀ̀܀ഀ ܀܀*%Ѐ$܀܀᠀ ጀᰀᄀ ሀሀ ሀሀ ᔀᬀကᘀᰀᬀ ሀሀ ሀሀ ጀༀကᴀጀᄀ ሀሀ ሀሀ ሀሀ
%ഀఀ1܀&ࠀ᠀ԀᤀԀഀఀ!ἀ ᄀကᄀᄀᴀ ᴀᬀကጀᔀᄀ ᴀ᐀ᘀကᘀᬀᬀ ᴀကᴀ᐀ጀကᰀᄀༀ ጀက᐀ᄀᄀကᬀᴀጀ ጀကጀ᐀ကᰀᔀ ᴀᔀကጀᄀᰀ ጀᔀᬀကༀᬀᬀ ሀሀ ᴀᴀᰀကᰀᰀ᐀
%ഀఀ1܀&.̀($ ጀᴀကᬀᄀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᴀᴀကᬀᘀ ጀကᔀᴀༀကᰀᔀጀ ሀሀ ᐀ᰀᔀကᘀᄀ ༀጀጀကᘀᬀ᐀
%ԀḀ&ఀ܀*܀᠀"ഀऀԀ*ԀഀऀԀഀఀ $!ఀԀ!%Ѐ$܀܀᠀ ጀᔀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကᄀᰀ᐀ ሀሀ ሀሀ ሀሀ
%ԀḀ&ఀ܀*܀᠀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကጀᘀᄀ ሀሀ ሀሀ ᰀᘀᴀကᔀᴀᘀ ᔀကༀጀᘀ ጀጀᴀကༀ᐀᐀ ጀᔀᴀကᰀᬀᴀ ሀሀ ሀሀ ሀሀ
%܀ഀ܀ᤀ ܀ഀఀἀ $!ఀԀ!%Ѐ$܀܀᠀5#Ԁఀ᠀ᤀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᬀᔀᘀ ሀሀ ሀሀ ሀሀ
܀܀*Ԁ!ఀ̀0Ԁ
%܀ഀ܀ᤀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
%܀ഀ܀ᤀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᰀᔀကᔀᔀᘀက᐀ᄀᄀ ሀሀ ሀሀ ጀᰀကᔀᘀ ሀሀ ሀሀ ᘀကᬀᬀᄀကༀᄀᘀ ሀሀ ሀሀ
%܀ഀ܀ᤀ,᠀᠀Ԁἀ $!ఀԀ!%Ѐ$܀܀᠀ ᴀᴀᬀ ሀሀ ሀሀ ᘀᄀကጀጀᬀ ሀሀ ሀሀ ᰀᬀကᔀༀᰀ ሀሀ ሀሀ ሀሀ
%܀ഀ܀ᤀ,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᄀကༀᘀᘀ ሀሀ ሀሀ ጀကጀጀကᄀༀༀ ༀༀᬀကᔀ᐀ༀ ᄀༀ᐀ကᘀᰀᬀ ༀᘀကᰀᬀ᐀ ᰀᄀကༀᘀ ᴀༀ᐀ကᴀᴀᬀ ᄀༀကᰀᘀ᐀
9$Ԁ,̀᠀᠀(Ԁ%Ѐ$܀܀᠀ ᰀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကༀᬀᴀ ሀሀ ሀሀ ሀሀ
93̀ഀ.̀᠀᠀&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀᰀᴀ ሀሀ ሀሀ ᴀᰀᔀက᐀ᘀᄀ ᴀᘀကༀᔀᰀ ᰀᄀကጀ᐀ᴀ ᘀༀကᴀᘀᴀ ሀሀ ሀሀ ሀሀ
93܀1܀Ѐ+ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᔀ ሀሀ ሀሀ ᐀ကᔀ᐀ᴀ ᴀᬀကጀᴀ ᴀༀကᰀༀᬀ ᴀᔀကᴀༀ᐀ ሀሀ ሀሀ ሀሀ
:($ࠀ᠀ԀᤀԀഀఀ!ἀ ᘀጀᬀ ሀሀ ᔀᄀက᐀᐀ༀ ᄀᬀᰀကᔀᰀᬀ ᰀጀကᔀ᐀ ᴀᰀကᔀᰀᔀ ጀጀᄀကᘀ ሀሀ ሀሀ ጀᴀကᴀᰀ᐀
:Ԁ&ఀ ܀ഀఀἀ9!ഀ&*܀!ఀఀ̀܀ഀ/#ᜀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကༀᰀᄀကༀༀᄀ
:Ԁ&ఀ%̀ऀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᰀༀ ሀሀ ሀሀ ᴀကᘀጀ ጀᴀကᔀᴀᴀ ጀᘀကᴀᔀༀ ጀᘀကᰀᄀᄀ ሀሀ ሀሀ ᴀጀကጀᄀ᐀
:Ԁ&ఀ%܀ഀ܀ᤀ $!ఀԀ!%Ѐ$܀܀᠀ ᴀༀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀጀကᴀ᐀ᰀ ሀሀ ሀሀ ሀሀ
:Ԁ&ఀ%܀ഀ܀ᤀ ܀ഀఀἀᨀഀ̀܀ഀ.̀($ ᴀကᄀᬀ ሀሀ ሀሀ ሀሀ ᔀᘀကༀༀ ᐀ᔀကᘀጀ ᰀᄀᘀကᔀༀᘀ ᔀༀကᬀᴀᬀ ᄀᘀကᰀᴀ᐀ ሀሀ
:̀᠀ᤀ!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀ᐀᐀ ሀሀ ሀሀ ᐀ᴀကᰀༀᴀ ᴀᴀကᬀᴀ᐀ ᄀጀကᔀጀ᐀ ᴀᘀက᐀ᔀ ሀሀ ሀሀ ሀሀ
:̀ഀऀ&܀!ᨀഀ̀Ȁ̀Ԁऀ ᰀကᄀᴀጀ ሀሀ ሀሀ ጀကᴀༀᄀကༀᔀᰀ ᄀ᐀ကᰀጀᬀ ᴀᴀᔀကༀༀᘀ ᄀᘀᔀကጀጀᔀ ᰀᬀကᬀᰀᬀ ᔀᔀကᔀ ᰀጀᴀကጀጀጀ
:!̀($ఀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᴀᘀ ሀሀ ሀሀ ᬀᴀကᬀༀᰀ ᴀጀᰀကᬀᔀጀ ጀጀᄀကᔀ᐀ᄀ ጀᔀကᬀጀᔀ ሀሀ ሀሀ ᔀ᐀ကᄀᘀ
ᔀ̀ЀऀԀЀༀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᰀကᔀᘀༀ ᘀᰀጀကᄀᴀ ᘀက᐀ᄀကᬀༀጀ ሀሀ ጀᬀༀက᐀ᴀᄀ ༀᔀကༀᄀᄀ ༀᬀᰀကᔀᴀᴀ ሀሀ ሀሀ ጀကᄀༀᄀကᴀጀᄀ
Ԁ!Ԁ&ᨀഀ̀Ȁ̀Ԁऀ ᐀ကᴀᄀᔀ ሀሀ ጀ᐀ကᴀᬀጀ ᴀကᰀᘀကᄀጀጀ ጀကᘀᔀᘀကᬀᴀᬀ ጀက᐀ጀጀကጀᘀ ጀကᴀᄀᔀကᔀༀ ሀሀ ጀጀᬀကᄀᄀༀ ᄀᄀᰀကᄀༀᔀ
$ఀ܀ᤀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᘀ ሀሀ ጀᰀ᐀ကᘀᔀᰀ ᴀᔀ᐀ကᔀᔀᘀ ᴀጀကጀጀ ጀ᐀ᰀကᄀ᐀ᴀ ᘀ᐀က᐀ᴀ ሀሀ ሀሀ ᴀᰀကጀ᐀
-Ԁഀ̀! $!ఀԀ!ᜀЀऀԀᤀἀ ᔀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
-Ԁഀ̀!ᨀഀ̀Ȁ̀Ԁऀ ጀကጀጀ ሀሀ ᔀᄀကᰀᘀᘀ ᴀᔀᘀကᘀ᐀ᴀ ጀጀ᐀ကᴀᴀ ᴀᰀကༀᬀ ጀༀ᐀ကᔀᰀ ሀሀ ሀሀ ᔀᬀကᬀᰀ
ࠀᤀ*̀!Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀက᐀ᰀጀ ሀሀ ሀሀ ጀကༀᄀᴀကᰀጀ᐀ ᐀ᰀᴀကᄀ᐀ᰀ ᐀ᘀက᐀ᬀᬀ ༀᘀကᴀᰀ ሀሀ ሀሀ ᴀᄀ᐀ကᘀᬀ
8!ఀఀ܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀᬀ ሀሀ ሀሀ ᴀᄀကᘀᄀ ༀᰀ ᰀᬀကᴀጀጀ ጀᰀကጀᄀᄀ ሀሀ ሀሀ ሀሀ
8!ἀ&܀ഀ $!ఀԀ!%Ѐ$܀܀᠀ ᴀᴀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀကᬀᘀ ሀሀ ሀሀ ሀሀ
.!ఀሀ1ഀ&܀ᤀᜀЀऀԀᤀ̀Ѐ $!ఀԀ!%Ѐ$܀܀᠀ ᴀༀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᔀက᐀ጀᄀ ሀሀ ሀሀ ሀሀ
.!ఀሀ1ഀ&܀ᤀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀༀ ሀሀ ሀሀ ጀ᐀ကༀༀᰀ ༀကༀᰀᴀ ᄀᄀကᴀጀᄀ ᘀᔀကᄀᴀᴀ ሀሀ ሀሀ ጀᰀᬀကᬀᰀ
.̀Ѐ+ᤀഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᬀᬀᴀ ሀሀ ሀሀ ጀᰀᄀကༀᔀᔀ ᰀကᔀༀᄀ ᄀᰀကጀༀ᐀ ጀༀᰀကᘀༀ ሀሀ ሀሀ ᄀᔀကᄀ᐀ጀ
.($&܀ഀᨀഀ̀Ȁ̀Ԁऀ ጀကᘀᔀ ሀሀ ጀᴀጀကༀᘀᘀ ᄀጀᴀကༀᘀᄀ ᰀༀᄀကᴀ᐀ᄀ ᰀ᐀ᴀကᬀጀ᐀ ᴀᬀကༀᔀ᐀ ሀሀ ᰀༀကጀᄀᘀ ᴀᰀༀက᐀ᘀᄀ
?ԀἀԀ&ఀ܀'Ԁ!ഀ̀ഀ( $!ఀԀ!%Ѐ$܀܀᠀ ᴀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᄀကᴀᬀ᐀ ሀሀ ሀሀ ሀሀ
?ԀἀԀ&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀጀᬀ ሀሀ ጀᬀᴀကᄀᄀ ᴀᬀᬀက᐀ᘀᬀ ᰀጀᴀကༀጀᄀ ጀᘀᄀကጀᄀᴀ ጀᬀᴀကᔀ᐀ ሀሀ ሀሀ ᐀ᰀကᔀᔀᴀ
?ഀ̀($ఀ&2Ԁ!!ἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᄀጀ ሀሀ ሀሀ ༀကᄀ ሀሀ ᴀᰀကᬀጀᘀ ጀᔀကᘀᴀ ሀሀ ሀሀ ᰀက᐀ᄀ
'8!ഀ(Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᘀ ሀሀ ሀሀ ጀကᰀᴀᘀ ᐀᐀ጀ ሀሀ ጀကᘀᄀᴀ ሀሀ ሀሀ ሀሀ
4܀ऀԀ&ఀ܀ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᘀကጀᄀᰀ ጀ᐀ᘀကᄀጀᔀ ᄀကጀᴀᬀကᬀༀᴀ ᔀကጀᔀጀကᄀᘀᘀ ကༀ᐀ༀကጀᔀ ကᰀᴀᄀက᐀ᰀᄀ ᴀကༀᬀᴀကᬀጀ ᔀༀကᬀᬀᬀ ሀሀ ᄀᄀကᔀༀ
4܀ऀԀ&ఀ܀ ̀ఀἀ.̀($ ጀༀကᔀᬀ᐀ ሀሀ ሀሀ ሀሀ ᴀᴀᴀကጀᔀ ᴀကጀጀ᐀ကᰀༀᘀ ጀက᐀ᄀༀကༀᔀᰀ ሀሀ ༀ᐀ᘀကᘀᰀༀ ᄀᄀᘀကᔀᬀ
4܀ऀԀ&ఀ܀ ̀ఀἀ%Ѐ$܀܀᠀& ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
4܀ऀԀ&ఀ܀ ̀ఀἀ%Ѐ$܀܀᠀&%ࠀ'#ᜀ ᬀ ጀᄀကᄀༀᄀကᄀᴀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᄀጀကༀᘀᰀ ሀሀ ሀሀ
6Ԁ3ᤀഀሀ !܀3&'ഀऀ̀ഀ(ᨀഀ̀Ȁ̀Ԁऀ ᴀကጀጀ᐀ ሀሀ ᰀᰀကᄀጀༀ ༀᄀᴀကༀᘀ ᰀༀᘀကᴀ᐀ᬀ ᄀᰀᴀကᰀᬀጀ ᰀᴀကᰀᄀ ሀሀ ᔀ᐀ကᬀᘀᄀ ᴀጀᴀကጀᄀ
Ā+ऀ᠀Ԁ $!ఀԀ!%Ѐ$܀܀᠀ ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᰀᴀᘀ ሀሀ ሀሀ ሀሀ
Ā+ऀ᠀Ԁ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᄀကༀᰀༀ ሀሀ ሀሀ ጀကᬀ᐀ᘀကᔀᄀᘀ ༀᘀကᔀᰀ ᔀᬀᬀကༀᰀጀ ጀᔀကᬀᬀᰀ ሀሀ ጀᴀကᄀༀ ᰀ᐀ᘀကᄀༀ
#!ऀ̀&Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ጀᄀ᐀ ሀሀ ሀሀ ༀ᐀ကᄀ᐀ ሀሀ ᄀᬀကᴀᘀᬀ ᴀᴀကᬀᘀ ሀሀ ሀሀ ᴀ᐀ကጀ
#ఀఀԀ!&܀ഀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᰀကᔀᄀᄀ ሀሀ ᄀ᐀ᄀက᐀ᘀ ጀကᬀᴀကጀᄀᔀ ᴀᰀက᐀ᴀᔀ ᐀ᄀᴀကᴀᘀ ᄀᘀᔀကᘀᔀᰀ ሀሀ ᄀᘀကᰀᴀ᐀ ᄀༀᬀကᄀ᐀ᴀ
1̀0Ԁ!Ḁഀ+ᨀഀ̀Ȁ̀Ԁऀ ᴀက᐀ᔀༀ ሀሀ ሀሀ ᔀကༀᔀጀ ᄀᄀကᴀᴀᰀ ᄀᴀᔀကᴀༀ ᄀᄀ᐀ကጀጀᔀ ሀሀ ሀሀ ጀༀᔀကᔀᰀᰀ
1܀ḀԀ!ఀ&2Ԁ!!ἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀᘀ ሀሀ ሀሀ ᰀጀကᘀᔀᰀ ᴀᰀကᰀᬀ ᴀᄀကᬀᄀᔀ ጀᴀက᐀ༀᬀ ሀሀ ሀሀ ᴀᬀကᔀᬀ᐀
%᠀̀ऀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကጀᄀᰀ ሀሀ ᰀᘀᬀကᰀᄀᔀ ጀကጀጀᘀက᐀ ༀᴀ᐀က᐀ᘀ ༀጀᴀကጀᄀ ᄀᴀጀကᰀᬀ᐀ ሀሀ ሀሀ ጀᬀᴀကᘀༀ᐀
%$̀᠀܀$ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᰀᄀ ሀሀ ሀሀ ᄀᴀကᄀ᐀ᘀ ሀሀ ᴀ᐀ကᄀ᐀ᴀ ጀᔀကᬀ᐀ ሀሀ ሀሀ ᄀကᄀጀᬀ
%ఀഀ̀&᠀& ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᴀጀကༀᘀကᬀᄀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᘀᘀက᐀ᰀᬀ ሀሀ ሀሀ
%ఀഀ̀&᠀&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကጀᴀᄀ ሀሀ ሀሀ ጀကᬀᬀᴀကᴀᄀᴀ ᄀᔀᬀကᔀᄀᄀ ᐀ᘀᔀကᬀᴀ ᄀༀᴀကᔀᄀᘀ ሀሀ ሀሀ ᘀᘀကᘀᘀ
%ᤀᤀ̀ఀ $!ఀԀ!ᜀЀऀԀᤀἀ ᰀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
%ἀ᠀0ഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ကᔀᘀᄀ ሀሀ ሀሀ ᴀကᄀᰀᰀကᬀᬀᄀ ᔀༀᔀကᴀ᐀ᔀ ᘀကᄀᄀᘀ ᐀ᰀᬀကᬀᬀᄀ ሀሀ ሀሀ ጀ᐀ကᬀᴀༀ
9!᠀܀Ѐ+/܀̀ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀကᴀᘀᬀ ሀሀ ᄀጀᘀကጀ᐀ ᰀကጀ᐀ᘀကᘀༀᴀ ጀကᔀᔀༀကᬀᘀ ጀက᐀ကༀᬀᬀ ጀကጀᰀᄀကᄀᄀᴀ ሀሀ ሀሀ ᴀᄀᴀကᴀጀ᐀
9!᠀܀Ѐ+/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ᰀက᐀ᴀᘀ ሀሀ ሀሀ ሀሀ ᴀᴀᬀကᰀᔀ ༀᬀ᐀က᐀ᘀༀ ༀᄀᔀကᔀጀ ሀሀ ༀᔀᔀကᔀ᐀ ጀ᐀ༀကᘀጀᔀ
ᨀഀ̀0Ԁ!&̀ఀἀ#Ḁ᠀̀Ѐ%Ѐ$܀܀᠀&%ఀഀ̀&᠀& ጀᘀᄀ ሀሀ ሀሀ ጀᴀᰀက᐀ༀᴀ ሀሀ ሀሀ ༀᰀကጀᬀᘀ ሀሀ ሀሀ ሀሀ
,᠀᠀Ԁἀ)&̀ഀԀ&&.̀($%Ѐ$܀܀᠀ ᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᔀༀᄀ ሀሀ ሀሀ ሀሀ
,᠀᠀Ԁἀ.܀ᤀԀ/܀̀ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ጀༀᔀ ሀሀ ሀሀ ᔀကᴀᘀᘀ ሀሀ ᘀ᐀က᐀ጀᰀ ᴀᴀက᐀ᔀᔀ ሀሀ ሀሀ ᔀᴀက᐀ጀ
:ఀԀ!Ȁ܀!ऀᨀഀ̀Ȁ̀Ԁऀ ጀကༀᘀᴀ ሀሀ ጀᄀᘀကጀᴀᬀ ᄀᰀကᬀༀᬀ ᄀᴀጀကᄀᔀ ᰀᰀᴀကᰀጀᘀ ጀༀ᐀ကᴀᄀᔀ ሀሀ ሀሀ ᰀᄀᔀကᘀᴀᬀ
@܀&Ԁᤀ̀ఀԀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀༀကᴀᬀጀ ሀሀ
ᔀༀ̀̀ᄀᤀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀကᔀᴀᰀ ᰀᰀᴀကጀᬀ᐀ ጀᰀᰀကᔀᔀ ሀሀ ᴀᔀက᐀ᄀ ሀሀ ᴀᰀ᐀ကༀༀጀ ᄀጀက ᴀᬀကᬀᬀᬀ ᴀ᐀ᰀက
)!̀ఀఀഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀༀᴀ ሀሀ ጀጀༀကༀ᐀ᄀ ጀ᐀ༀကᰀᬀ ᐀᐀ကጀᄀ ᐀ༀကᔀ ᔀကᴀᬀᄀ ሀሀ ሀሀ ᰀᴀကᴀᰀ᐀
)!܀3ഀ&ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᄀᄀ ሀሀ ሀሀ ᄀᄀကᴀ᐀ ᴀጀကᬀ᐀ጀ ကᄀᘀༀ ጀ᐀က᐀ᄀༀ ሀሀ ሀሀ ᄀጀကጀጀ
ࠀ&ఀ6̀Ѐ܀᠀&/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ᴀༀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᄀᰀᴀ ᴀကᬀ᐀᐀ ሀሀ ሀሀ ᄀༀက᐀ᴀ
2!ഀ+᠀̀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀ᐀᐀ ሀሀ ሀሀ ጀᰀᔀကᴀᰀᰀ ᴀကᘀ᐀ ጀᬀᴀကጀᄀጀ ༀༀကᰀᔀᘀ ሀሀ ሀሀ ᴀༀကᘀᴀᬀ
'̀0ԀĀ+ᨀഀ̀Ȁ̀Ԁऀ ጀကᔀᄀ᐀ ሀሀ ሀሀ ᄀᘀကᰀᴀ ᄀᔀᔀကᔀጀᔀ ᔀᬀጀကᴀᬀጀ ᴀᄀᔀကᴀᴀ ሀሀ ሀሀ ጀᬀᰀကᄀᄀጀ
9966 California State Auditor Report 2003-107 California State Auditor Report 2003-107 9977
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ጀᰀᬀကᰀጀᰀ ᴀༀက᐀᐀ༀ ሀሀ ᐀ᬀကༀᘀᔀ ጀᰀᬀက᐀᐀ጀ ጀᴀᬀကᔀᄀᴀ ᄀᔀကጀᘀᔀ ሀሀ ᔀ᐀ကᴀᘀᄀ ᔀༀကᔀᔀᰀ ᔀༀကᄀༀᄀ ᐀ᰀᔀကᔀᘀ ᄀကᴀༀༀက᐀ᴀᰀ
ᔀကᴀጀጀ ᐀ကༀᘀᬀ ሀሀ ጀᰀကᘀᴀᬀ ᄀကᬀᔀༀ ᰀကༀጀᔀ ሀሀ ሀሀ ᴀကༀᄀᔀ ᴀကጀᄀ ᄀကༀᘀᰀ ᬀကༀ ᴀጀᬀကጀ᐀
ᄀကᘀᬀༀ ጀကᘀᔀᴀ ሀሀ ሀሀ ༀጀᄀ ᴀᘀ ጀကጀᘀᰀ ሀሀ ᄀᰀᬀ ᰀༀᴀ ሀሀ ᴀᬀကᔀᬀᔀ ᄀᴀကༀᘀ
ᔀကᴀጀጀ ᴀᬀကᘀᄀᄀ ሀሀ ᰀက᐀ᬀༀ ᔀကᘀᄀጀ ကጀ᐀ ጀጀကᬀᴀᰀ ሀሀ ᄀကᔀᰀᬀ ᄀကᬀᬀᘀ ᴀကᔀ ᰀက᐀ᔀᄀ ᴀᄀጀကጀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀကᘀ᐀ጀ ᰀༀကጀᔀᘀ
ᔀကᴀጀጀ ᴀጀက᐀ᴀᰀ ሀሀ ᘀကᰀༀ᐀ ᘀကༀᰀᘀ ᔀကᴀᬀጀ ጀᘀကᔀᄀᴀ ሀሀ ༀကༀ᐀ጀ ᄀကᔀᄀጀ ᔀကᬀᰀ᐀ ᴀᘀက᐀ᘀ ᴀᰀᄀကᴀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᘀᘀကጀᘀᘀ ᴀᴀᘀက᐀ጀༀ
ᴀᬀကᰀᬀᔀ ጀᰀကጀጀ ሀሀ ᴀကጀᄀᘀ ᔀကᄀༀᔀ ကᔀᰀༀ ጀᰀᬀကᄀ᐀ᘀ ሀሀ ༀᬀကᘀᄀᄀ ᄀᰀကጀጀᄀ ကጀᬀጀ ᰀᴀጀက᐀ጀ ᴀကጀᄀᘀကᔀᘀᰀ
᐀ကᰀ᐀ༀ ጀᔀကᘀᔀᔀ ሀሀ ሀሀ ကༀᴀᰀ ကᘀ ሀሀ ሀሀ ᄀကᘀᰀ ᄀကጀᴀ᐀ ᔀကᬀጀༀ ᘀကᔀᄀᴀ ᰀༀᬀကᬀᴀༀ
ᄀကᘀጀ ጀᬀကጀᬀ ሀሀ ጀᘀᘀ ᄀကༀᬀᴀ ᰀကᘀༀᴀ ጀᬀကᰀᔀ ሀሀ ᴀကᘀጀᴀ ᴀကᰀᔀༀ ᄀကᄀᔀᴀ ᄀᄀကᴀ᐀ᔀ ጀᰀᔀကᬀᄀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᰀᘀ᐀ ᄀကᰀᘀ᐀
ጀᄀကᰀᘀ ᘀကᴀᴀᘀ ሀሀ ጀᰀကጀ᐀᐀ ᴀᘀက᐀ᔀᰀ ᴀༀကᄀ ሀሀ ሀሀ ጀ᐀ကጀༀᰀ ጀကᴀᔀᬀ ᴀᴀကᰀጀ ጀᄀᔀက᐀ᰀ ᔀᰀᄀကᄀᰀᬀ
᐀ကᄀᄀᔀ ᴀᄀᔀကጀᰀᬀ ሀሀ ᐀ᰀကᬀᴀጀ ጀᬀᄀကᔀᘀᘀ ᘀ᐀ကᔀጀ᐀ ጀ᐀ᘀကᴀᄀ ሀሀ ᔀက᐀ᔀ᐀ ༀᔀကᔀᰀ ᘀကᬀᴀ ᄀༀ᐀က᐀ᔀᰀ ᰀကጀᬀ᐀ကᴀᬀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᴀကᔀ᐀ጀ ᘀጀကༀᰀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀᴀကᰀᴀༀ ᴀᬀကༀᬀ᐀
᐀ᰀကༀ᐀ᰀ ᴀᔀᘀကᴀᰀᄀ ሀሀ ጀᰀᰀကጀᴀᘀ ጀጀᘀကᘀᄀᄀ ጀᬀༀကᄀጀ ᴀጀ᐀က᐀ᴀ ሀሀ ᔀ᐀ကጀᴀᔀ ᔀကጀༀᰀ ᘀༀကᔀᄀ ༀᬀༀက᐀ጀᔀ ᰀကᰀ᐀᐀ကᘀᴀᴀ
ᘀༀကᘀጀጀ ᴀᔀကༀ᐀ᔀ ሀሀ ᰀጀကᴀༀᔀ ᴀᄀༀကጀᘀ ᴀᴀጀကᘀጀ ᰀᬀᄀကᄀᔀᬀ ሀሀ ጀᴀ᐀ကᰀጀༀ ጀᄀᬀကᘀᄀᘀ ጀᄀᰀကᔀༀᬀ ጀကᄀ᐀ༀကᬀᔀༀ ကᴀጀ᐀ကᴀᘀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᘀကᬀᘀᴀ ༀ᐀က᐀ᔀ
ᰀᘀကༀጀༀ ጀᔀᬀကༀༀ᐀ ሀሀ ᔀᄀကᰀᘀᄀ ᘀကᄀᴀ ᘀကᬀ ᘀကᔀ᐀᐀ ሀሀ ༀᬀကᰀጀༀ ᄀᔀက᐀ᬀᄀ ᰀༀကༀᰀᔀ ᰀᴀᴀကᔀᴀ ᴀကᰀᴀᘀကᬀᔀጀ
ᰀ᐀ကༀጀᰀ ᰀᴀᰀကጀༀᬀ ሀሀ ᄀᬀကᰀᰀᔀ ጀᴀကༀጀᬀ ጀጀᴀကᴀᄀᰀ ᰀᬀጀက᐀ᴀᄀ ሀሀ ᘀༀကᴀᄀᔀ ᔀᴀကᰀᰀ ᐀ᘀကᴀᄀ ᰀᰀ᐀ကᴀ ᰀကᘀ᐀ᘀကᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀᔀကጀᄀጀ ᴀༀᔀက᐀ᔀ
ጀༀᘀကༀᬀ ጀᴀᄀကᬀ ሀሀ ༀᬀကጀ ༀᰀကᰀ᐀ᔀ ᄀᘀကᘀጀ ጀᴀကᘀᘀ ሀሀ ᰀကጀༀ ᰀᬀကༀᔀ ᰀᄀကጀᬀ᐀ ᘀༀᘀက᐀ጀᘀ ᰀကᴀༀ᐀ကᔀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀ ᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကጀᴀ ሀሀ ᰀကᬀༀᰀ ጀༀᴀကᴀᴀᰀ
ᄀᄀጀကᴀᴀᘀ ༀᄀᄀကༀጀ ሀሀ ᄀᰀ᐀ကጀᰀᬀ ᴀᰀᘀကᰀༀ ᴀᬀༀက᐀ᘀጀ ༀᬀᘀကༀᄀᔀ ጀༀᬀကᬀᬀᬀ ጀༀᴀကᬀᰀ ጀᴀᘀကᘀ᐀ ጀᬀᔀက᐀ᰀ ጀကᰀᰀက᐀ᬀᔀ ጀጀကᰀᄀကᴀᘀༀ
ᰀ᐀ᄀက᐀ᰀᬀ ᰀᴀᔀကᬀᰀᘀ ሀሀ ᔀᘀༀကᰀᄀ ༀᔀᘀကᬀᬀༀ ༀᄀᬀကᄀ᐀ᴀ ᘀᔀ᐀ကᰀᄀᰀ ጀᬀᬀကᬀᬀᬀ ᰀጀᬀကᰀᰀጀ ᰀᰀᴀကጀᴀ᐀ ᐀ᰀက᐀᐀ ᄀကጀᔀᔀကᄀᘀༀ ጀᴀကጀကༀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᘀᄀᄀ ሀሀ ༀ᐀ကᘀᰀ ᐀ᰀကጀጀ᐀
ᴀᰀကᰀᄀᘀ ጀᴀကᔀᄀᄀ ሀሀ ᄀጀကᴀጀ ကᘀᬀ ༀᴀကᘀᰀༀ ༀᔀကጀༀᬀ ሀሀ ᄀᬀကᬀᬀ ᰀᄀကᬀጀᘀ ᄀ᐀ကᘀༀ ᴀᰀᘀက᐀ᰀᰀ ጀကᄀᔀༀကༀᴀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᬀᔀᘀ
ሀሀ ሀሀ ᰀကᰀᔀᄀကᘀༀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀᬀကᔀᄀༀ ᰀကᄀᔀༀကༀ᐀᐀
ሀሀ ሀሀ ሀሀ ሀሀ ᰀကጀᬀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ጀ᐀ ᄀༀကᘀᰀᄀကᴀ᐀᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကጀᰀᬀ ሀሀ ᔀᘀကᘀᰀ ጀ᐀᐀ကᔀ
ᴀᰀᔀကᄀᔀᔀ ᄀᬀကᬀᘀᴀ ሀሀ ᰀᬀᬀကᘀᔀ ᴀᰀᔀကᘀᬀጀ ᴀᬀᰀကጀᔀᔀ ጀᘀᴀကᰀᘀ ጀ᐀ᬀကᬀᬀᬀ ጀᰀༀက᐀ᴀᔀ ጀᴀ᐀ကᰀ᐀᐀ ጀༀᘀကᘀ᐀ༀ ጀကༀᘀကᘀ᐀ༀ ᔀကᴀ᐀ༀကᘀጀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᄀᘀᴀ ᴀᬀက᐀ᘀᄀ
ᔀကᴀጀጀ ጀᬀᔀကᬀᘀ᐀ ሀሀ ᴀ᐀ကᄀጀᰀ ᄀᄀကᘀᴀ ᰀᰀကᰀᔀ ሀሀ ሀሀ ᴀༀကᄀᰀ᐀ ᴀༀကༀᬀᬀ ᔀကᴀᬀᰀ ጀጀᔀကༀༀᴀ ᔀᘀᰀကᰀጀ
ᔀက᐀ᘀᴀ ᴀᰀကᴀᄀᄀ ሀሀ ጀᄀကᘀᘀᴀ ᘀက᐀ᰀༀ ᘀကᰀᔀᰀ ሀሀ ሀሀ ကᴀᘀᔀ ༀကᰀᔀᄀ ጀጀကᬀᄀᘀ ༀᴀကᰀ᐀ᰀ ᰀᬀᘀကᬀᄀༀ
ጀᰀကༀᔀᬀ ᔀ᐀ကጀᰀᄀ ሀሀ ጀᄀကᰀᄀༀ ᰀᔀကᘀ᐀ᘀ ᰀᄀကᰀᔀᴀ ሀሀ ሀሀ ᴀကጀ᐀᐀ ᴀᴀကᴀᄀጀ ᴀᘀကᘀᬀ ጀᴀကༀᰀ ጀကᬀᄀᄀကᰀጀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀကᰀᰀ ጀကༀᰀ᐀ကጀᘀᔀ
ᔀကᴀጀጀ ጀༀကᄀጀᴀ ሀሀ ሀሀ ᔀကጀༀᘀ ကጀጀᴀ ሀሀ ሀሀ ᄀကༀༀ ᰀကᘀ᐀ ༀကᔀᴀᬀ ᰀᴀကᘀༀᬀ ᴀጀကᴀᄀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကༀༀጀ ሀሀ ᘀᬀကᔀ᐀ᘀ ጀᴀ᐀ကᄀᴀ
ᰀᔀကᔀጀ ጀጀᄀကᰀᘀᘀ ሀሀ ᔀ᐀ကጀༀᴀ ጀᰀༀကጀༀᴀ ጀጀᴀကༀᔀᘀ ሀሀ ሀሀ ༀༀကᘀጀ ᐀ကᔀᬀᔀ ጀᬀᔀကᘀᔀᔀ ᐀ༀᔀက᐀ᴀ᐀ ᴀကᰀጀᘀကᘀᘀᄀ
ᔀက᐀ᘀᴀ ᴀᔀကᘀᄀᴀ ሀሀ ᔀကጀᴀᔀ ጀᴀကᘀༀᬀ ጀᬀကᰀᄀጀ ሀሀ ሀሀ ᔀကᔀᄀጀ ကༀᔀᘀ ጀᬀကጀ᐀ᰀ ᄀᄀကᔀᬀༀ ᰀᴀᬀကጀༀༀ
ᔀᴀက᐀ᔀጀ ᰀကጀༀጀ ሀሀ ᴀጀᬀက᐀ᬀ ጀᘀᰀကጀጀᰀ ጀᄀᴀကༀጀᴀ ሀሀ ጀᔀᰀကᬀᔀᴀ ᐀ༀကᰀᰀ᐀ ጀጀᴀကᰀጀᴀ ༀᘀကᄀᔀᰀ ᔀ᐀ကᄀᘀᴀ ༀကᬀ᐀ကᘀༀᬀ
ᔀကᘀᰀᬀ ጀᰀကᔀᔀᘀ ሀሀ ᔀကༀᘀᰀ ᬀကᰀ ༀᄀကༀጀᬀ ᐀ጀကᘀᰀᘀ ሀሀ ᄀጀကጀༀᴀ ᰀᄀက᐀ᴀᔀ ᄀᰀကᰀᴀᴀ ᰀᰀጀကᄀጀᔀ ᴀကጀᴀᄀကᬀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀༀༀက᐀ᴀᄀ ༀကጀᘀༀ ሀሀ ሀሀ ᰀᄀကᔀ᐀ᄀ ᄀᬀကጀጀᴀ ᘀကᬀᰀᄀ ᄀကᄀကᬀᘀᰀ ጀᔀကጀᬀᬀကᴀᴀ᐀
ᄀᄀጀကᄀᴀᘀ ༀᘀᘀက᐀ ሀሀ ᐀ᔀကᘀ᐀ᔀ ᄀᄀᰀကᔀᘀᘀ ᄀᬀᄀကᰀᘀᄀ ༀᔀကᬀ᐀ ᘀༀကᰀᴀᘀ ᴀᔀᄀကᄀᄀጀ ᴀༀᄀကᬀༀᴀ ጀᘀጀကᘀᴀ ᴀကᘀᔀᬀကᘀጀ ጀကༀᴀᔀကᘀ᐀ᄀ
ᔀጀကᘀᄀጀ ᔀༀကᰀᄀ ሀሀ ᰀᬀကᄀ᐀ᘀ ᰀༀကༀጀᄀ ᰀᬀကᬀጀᘀ ሀሀ ሀሀ ᴀᴀကༀ᐀ᄀ ጀ᐀ကጀᔀᰀ ጀᔀကༀᬀ ጀ᐀ᔀကᴀᔀᄀ ጀကᘀᴀက᐀ᬀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀ကጀᔀༀ ጀ᐀ကጀᔀༀ
ᄀကᄀ᐀ᔀ ᘀጀကᬀༀᰀ ሀሀ ጀᬀကᴀᄀᄀ ༀ᐀ကᰀᰀᔀ ༀᴀကᰀᔀᄀ ጀᰀᴀကᴀༀ᐀ ሀሀ ᰀᄀကᄀᰀᴀ ᰀᴀကᘀ᐀ᔀ ᰀᔀကᄀ᐀᐀ ᄀᰀ᐀က᐀ ጀက᐀ᴀကᄀᄀ᐀
ᴀᘀༀကጀᔀᴀ ᄀᴀကᘀᴀᘀ ሀሀ ᴀᰀጀကᴀᬀ ጀ᐀ᄀကᴀᬀ ጀᔀᴀက᐀ᘀ ᴀ᐀ༀကᘀ᐀ ༀᬀကᬀᬀᬀ ጀᰀᬀကᔀ᐀ᘀ ጀጀᬀက᐀ᘀᘀ ጀᬀᔀကᘀᘀ ᘀᔀༀကༀᄀᴀ ᔀကጀᄀᰀကᬀᰀ
ᔀကᴀጀጀ ጀᴀကᰀᰀᬀ ሀሀ ሀሀ ༀကༀᬀᴀ ᄀကༀᴀᴀ ሀሀ ሀሀ ᰀကᄀᬀᔀ ᴀကᘀᘀᔀ ᴀကᬀᄀ ᰀጀကᘀጀᰀ ጀᰀᘀကᄀ᐀ጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀᰀကༀ ጀᰀༀကᴀᔀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀက᐀ᴀᘀ ጀᬀᄀကᘀᄀᴀ
ጀༀကጀ ᐀ጀကᴀጀጀ ሀሀ ᰀᰀကᰀᬀᔀ ᄀༀက᐀᐀ᴀ ᴀᘀကᬀᬀᘀ ሀሀ ሀሀ ᴀጀကᄀ᐀ ᴀᄀကༀༀᰀ ጀᘀကᘀༀ ጀᰀ᐀ကᴀᴀᔀ ᐀ᰀᴀကༀᔀᰀ
᐀ကᘀጀᔀ ᐀ᄀကᘀᴀ ሀሀ ጀᰀကᘀጀᔀ ᄀကᄀ ᄀᄀကᰀᔀᘀ ሀሀ ሀሀ ᰀᰀကᘀᄀጀ ᴀᘀကᘀᘀ ༀကᄀᄀ ᴀༀᴀကᄀጀᰀ ᐀ᔀᴀကༀༀᔀ
ᘀᄀကᬀጀༀ ᴀᬀᄀကᔀༀᬀ ሀሀ ጀᄀ᐀ကᘀᬀᘀ ᐀ᬀကᄀᄀᰀ ᘀᰀကᰀጀᰀ ሀሀ ሀሀ ༀᰀကༀᄀ ༀᴀကᴀᔀᰀ ᄀᬀကᘀᘀ᐀ ᄀ᐀᐀က᐀ጀᔀ ᰀကᬀᔀጀကᴀༀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᄀကᴀᬀ᐀
᐀ᬀကᔀᰀ ጀᬀᄀကༀᰀༀ ሀሀ ᴀ᐀ကᘀጀᴀ ༀጀကᴀᘀ ᄀᰀက᐀ༀ᐀ ሀሀ ሀሀ ᰀᰀကᰀᄀༀ ᴀᘀကᴀ᐀ༀ ᴀᘀကༀᄀ ᄀᰀကᴀᬀ ጀကᘀᄀᰀက᐀ᘀᰀ
ᄀကᘀᬀༀ ጀᴀက᐀ᄀ ሀሀ ሀሀ ကༀᔀጀ ༀကᔀᰀ ᐀ကༀᴀ᐀ ሀሀ ᄀကᰀᬀᬀ ᰀကᄀᘀ ᄀကᘀᘀ᐀ ᰀጀကᘀᬀᴀ ጀᘀༀကᔀᰀᄀ
ᄀကᘀᬀༀ ጀကᔀ᐀ ሀሀ ሀሀ ᔀᴀ ᴀᘀ ጀကጀᴀᔀ ሀሀ ᄀᰀ ᰀ᐀ጀ ᔀᄀ ጀᬀက᐀ᔀༀ ᴀༀကᔀᬀᬀ
ጀကᘀༀༀကጀጀༀ ጀက᐀ᬀကᬀጀᰀ ሀሀ ᐀ᴀᬀကༀᬀᰀ ᘀᔀᘀက᐀ᄀᴀ ᔀᘀᄀကༀᔀᬀ ጀကᰀ᐀ကᴀᬀᔀ ሀሀ ༀᘀ᐀ကᘀᘀᰀ ༀᬀᬀကᬀᴀ ᐀᐀ᴀကጀᬀ᐀ ကᔀᔀᴀကༀጀᄀ ᄀᄀကᬀᔀༀကᰀᄀጀ
ᔀ᐀ᄀကༀᬀ ሀሀ ሀሀ ጀကᬀༀᘀကᰀᰀ ᄀᬀကᔀ᐀ጀ ᬀ᐀ကᬀᴀ ጀကᬀᘀༀကጀᬀༀ ሀሀ ᰀᬀᴀကᬀጀᴀ ᰀᔀᄀကᘀༀᬀ ሀሀ ༀကᰀༀᰀကᔀᴀ ጀༀကༀༀᰀကༀᰀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀ᐀ᔀ ᘀ᐀ᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀༀကᰀᘀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀက᐀ᰀጀကᰀᘀᄀ
ጀጀကᬀᄀༀ ጀᰀༀကᰀᴀᄀ ሀሀ ጀᬀᰀက᐀᐀ᴀ ᐀᐀ကጀ᐀ ᐀ༀကᔀᬀ ሀሀ ༀᬀကᬀᬀᬀ ᄀကᔀ ᬀကᴀᰀ᐀ ᬀကᔀᬀᴀ ༀༀကᘀༀᘀ ᰀကᄀᔀᬀကᘀᘀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀကጀ᐀ጀ ᄀᰀကༀጀ᐀
ጀᄀᬀက᐀ᬀ ᰀጀကᄀༀᄀ ሀሀ ጀᔀ᐀ကᬀᴀༀ ᴀᴀᰀကᄀༀጀ ጀ᐀ༀကᔀ ᴀᄀᄀကༀ ሀሀ ጀᴀ᐀ကༀᴀ᐀ ጀᴀᰀကᰀᴀᘀ ሀሀ ᘀ᐀ᔀက᐀ᄀ ကᬀᄀᴀကᬀᬀ᐀
ᔀကᴀጀጀ ጀᘀက᐀ᴀ ሀሀ ጀᬀကᘀᰀ ᔀကጀᬀᬀ ကᔀᘀᴀ ሀሀ ሀሀ ᄀက᐀᐀ༀ ᄀကᴀᰀ ༀကᴀ ᄀကᔀᴀᄀ ᴀᘀጀက᐀ጀᄀ
ᴀༀᔀကᄀᰀᰀ ᴀᄀᰀကᴀༀᴀ ሀሀ ᴀᴀᔀကᘀᴀༀ ጀᔀကጀᬀ ጀᄀ᐀က᐀ᴀᰀ ሀሀ ᴀᬀကᄀᬀᬀ ጀᬀጀကༀ᐀ ጀᬀጀက᐀ᴀ ༀကᔀᴀ ጀကጀᴀጀကᬀᘀ ကᔀᔀᬀကᴀༀ᐀
ᴀᘀᘀက᐀ᰀ ᴀᔀကᰀༀ᐀ ሀሀ ᴀᘀ᐀ကᴀᬀ ጀༀᴀက᐀᐀ᴀ ጀᄀᰀကᴀ ጀᄀༀကᴀᰀᄀ ሀሀ ᐀ᄀကᰀᬀᴀ ᘀᘀကᘀ᐀ ሀሀ ᐀ᘀᄀကᴀༀ᐀ ᄀကᘀᬀ᐀ကᄀጀᄀ
ᔀကᴀጀጀ ᘀကᴀᄀༀ ሀሀ ሀሀ ᰀကᔀᄀᬀ ᰀကᄀᴀ ᐀က᐀ᄀ ሀሀ ᴀကᔀᔀ᐀ ᴀကᰀᄀ ᴀကᴀᴀᘀ ᐀᐀ကᴀᰀᴀ ᴀༀᴀကᴀᔀᰀ
ጀᴀᰀကᰀᴀᘀ ᴀ᐀ကᘀᄀ ሀሀ ጀ᐀ጀကᔀ᐀ᴀ ጀᰀᔀကᄀᘀༀ ጀᴀᔀကᔀᰀᰀ ጀᔀጀကᴀᘀᬀ ሀሀ ᐀ༀကᘀᬀᬀ ᘀጀကᴀༀ ᘀᴀကᰀጀᴀ ᬀ᐀ကᘀༀᘀ ᄀက᐀ᘀᰀကᄀᔀᄀ
ᘀက᐀ᘀᬀ ጀᴀကᔀᬀᰀ ሀሀ ሀሀ ကᴀᘀᴀ ༀကᄀᘀᄀ ሀሀ ሀሀ ᄀကᴀᬀጀ ᰀကༀᔀᬀ ᰀကༀᬀᘀ ᰀကᄀᴀᄀ ᴀጀᔀကጀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀጀကༀᰀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᘀကༀༀᘀကༀᬀ᐀
ᴀༀᰀကᴀᄀᴀ ᰀᰀᬀကᔀᔀᴀ ሀሀ ጀༀᘀကᰀᔀᄀ ጀᄀ᐀ကጀጀᄀ ጀᰀ᐀ကᬀᔀ᐀ ᰀᴀᄀကᄀ᐀ ᐀ᄀကᬀᬀ ጀᬀᰀကༀᬀᔀ ᘀᔀကༀᴀ ᔀᬀကጀᔀᰀ ᔀᘀကᄀᰀༀ ༀကᰀ᐀ጀကᔀᰀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကༀᄀᔀ ጀᬀကༀᄀᔀ
ᴀᬀᔀကᰀᄀᰀ ༀᘀᔀကᄀᔀ᐀ ሀሀ ကༀᔀༀ ᰀᬀᘀကᰀᴀ ᴀᘀᬀကጀᘀ ᔀᄀကᄀᘀ᐀ ሀሀ ᴀጀጀကᔀᄀༀ ጀᔀ᐀ကᰀᴀ ጀᴀᘀကᔀᘀᔀ ᐀ᬀ᐀ကጀ᐀ ᘀကༀༀကༀᴀᘀ
᐀ༀကᴀ᐀ ᘀᄀጀကᴀ᐀ᴀ ሀሀ ᴀᔀᬀက᐀᐀᐀ ᰀᘀᴀကᰀᘀᘀ ᰀᄀᘀကᘀᔀᬀ ᔀᴀᰀက᐀ᘀ ကᰀༀᄀ ᴀጀကᰀༀ ᴀᴀጀက᐀ᘀ ᴀᴀᘀကᘀᰀ ጀကༀᴀᘀကᬀᘀᬀ ጀᄀကᬀᔀကᴀᔀ᐀
ጀᄀᬀကᄀ᐀ᬀ ሀሀ ሀሀ ጀကༀᘀᔀ ጀᔀᬀကጀᄀ ጀᴀကጀᄀᔀ ᴀ᐀ᘀကᔀᄀጀ ሀሀ ᘀᬀကᄀༀᘀ ᐀᐀ကᬀᰀ ጀᬀᬀကᔀༀ᐀ ጀကᴀᘀᴀကᬀጀ ᄀကༀༀᴀကᘀᴀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကጀጀᘀ ሀሀ ᴀကᔀጀጀ ᴀᄀᄀကᘀᘀ᐀
ሀሀ ሀሀ ሀሀ ᐀᐀ᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀᄀ ሀሀ ጀ᐀ကጀᄀᴀ ᴀᘀကᔀᰀ
ᔀကᴀጀጀ ጀᘀကༀᰀጀ ሀሀ ሀሀ ᔀကༀༀ က᐀ༀᬀ ሀሀ ሀሀ ༀကᰀༀ᐀ ᄀကༀᬀᬀ ᴀကጀᔀ᐀ ༀᘀကᘀᄀༀ ᰀᄀကᰀᴀᰀ
᐀ကጀᘀᘀ ጀᰀጀက᐀᐀ ሀሀ ᄀ᐀ကༀᄀ ጀက᐀᐀ༀ ༀᰀကᰀᰀᔀ ᴀကᬀᔀ ᴀ᐀ጀကጀᬀ ᰀ᐀ကጀᰀᰀ ᰀᰀကᴀᬀ ᄀᴀကጀᬀༀ ᰀᘀကᴀ ᰀကᬀༀကༀጀ
ሀሀ ሀሀ ༀကᄀᄀᴀကᰀᴀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀༀᘀကༀᴀᬀ ༀကᔀጀကᬀᄀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ᴀጀᔀကᄀᘀༀ ጀᴀကᬀጀ ሀሀ ሀሀ ᔀက᐀ༀ ကༀༀᄀ ᄀᄀကᬀ ᘀᰀကᰀጀ ᴀကᴀᄀጀကༀᴀᬀ
ጀᘀကጀጀጀ ༀᔀကᔀༀ ሀሀ ጀကༀᰀᴀ ᰀᬀကᬀᘀጀ ᴀༀကᄀ ᴀᴀကᄀᄀᔀ ሀሀ ጀ᐀ကጀᘀ ጀကᴀ᐀᐀ ᴀጀကᄀᰀᔀ ጀༀကᰀ᐀ ᐀᐀ᘀကᬀ᐀ᴀ
ᔀကᴀጀጀ ጀᘀကༀ᐀ᰀ ሀሀ ༀက᐀ᔀ ᔀကༀᰀᬀ ကᰀᄀ ሀሀ ሀሀ ᄀကᘀᰀ ᄀကጀᰀᬀ ጀကጀᄀጀ ༀ᐀ကᰀᔀ᐀ ᴀᄀᘀကጀᴀᘀ
ༀက᐀ᬀᬀ ሀሀ ሀሀ ሀሀ ጀᴀကༀༀᰀ ጀጀကጀᔀᘀ ᴀᴀကᔀᔀᄀ ሀሀ ༀကༀᄀᔀ က᐀ᴀᰀ ᐀ကᰀᴀᴀ ጀༀကᰀᬀ ᰀጀᴀကᬀༀᬀ
ᔀကᴀጀጀ ᰀᄀကᰀᰀᘀ ሀሀ က᐀ᄀ ጀᘀကᄀ᐀ᴀ ጀကᔀᬀༀ ጀᘀကᄀጀ ሀሀ ጀᴀကᔀᬀᰀ ጀᬀကᔀᔀጀ ሀሀ ᔀᴀကᔀᴀ ༀᴀጀကᔀᘀ
ጀᰀᬀက᐀ጀጀ ጀጀᔀက᐀᐀᐀ ሀሀ ጀጀᰀက᐀ༀᬀ ᘀကጀᴀༀ ᔀᔀကᘀᔀᬀ ጀༀᔀကᄀༀᴀ ሀሀ ༀᴀကༀᔀༀ ᄀ᐀ကጀᬀ ᄀጀကᔀᘀ ጀᄀက᐀ᄀᄀ ᰀကᄀᄀጀကᬀ᐀ᔀ
9966 California State Auditor Report 2003-107 California State Auditor Report 2003-107 9977
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
4!Ѐᤀሀ"᠀᠀̀ഀ܀̀&ᨀഀ̀܀ഀ ጀᄀᄀ ሀሀ ᐀ᘀကᴀༀ᐀ ༀᴀကᰀ᐀ᴀ ᴀက᐀ᘀᬀ ༀᰀကᴀᴀᘀ ᴀጀကᔀᴀༀ ሀሀ ሀሀ ༀጀကᰀᬀ
4Ԁ!̀ऀ̀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀ ሀሀ ሀሀ ጀༀကᬀༀጀ ጀ᐀က᐀ᰀጀ ᰀༀကༀ᐀ ᐀ကጀᔀጀ ሀሀ ሀሀ ᰀ᐀ကᘀᰀༀ
6Ԁ&ఀ!܀ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᬀጀ ሀሀ ሀሀ ᰀᰀကᔀᄀᄀ ሀሀ ጀᴀကᴀᴀᘀ ጀᴀက᐀ༀጀ ሀሀ ሀሀ ሀሀ
#᠀Ԁ&ഀఀ8!܀0Ԁ/܀̀ഀఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᘀ ሀሀ ሀሀ ༀကᄀ ጀ᐀ကᄀᬀᄀ ༀᄀကᔀ ᴀᰀကᬀᰀᘀ ሀሀ ሀሀ ᔀᰀကᬀᔀᴀ
%ఀఀԀ! ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ကᄀᬀༀကጀༀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᔀᔀༀကᔀᴀᘀ ሀሀ ሀሀ
%ఀఀԀ!ᨀഀ̀܀ഀ.̀($ ༀ ሀሀ ሀሀ ሀሀ ጀᰀကጀༀᬀ ᄀᔀကᄀᔀᄀ ᔀᘀကᘀༀༀ ሀሀ ሀሀ ጀᘀကጀༀᔀ
9!̀ሀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᬀᬀᬀ ሀሀ
:̀ഀ&$̀*ࠀ᠀ԀᤀԀഀఀ!ἀ ༀᘀ ሀሀ ሀሀ ጀကᘀᔀᴀ ᔀကጀᘀᔀ ሀሀ ᔀကᔀጀༀ ሀሀ ሀሀ ᄀᬀကᴀᘀᰀ
@Ḁ ̀ఀἀ $!ఀԀ!%Ѐ$܀܀᠀ ༀ ሀሀ ሀሀ ᐀ጀကጀ᐀ᰀ ሀሀ ᴀጀက᐀ᴀᔀ ᔀကༀᴀ ሀሀ ሀሀ ሀሀ
@Ḁ ̀ఀἀᨀഀ̀Ȁ̀Ԁऀ ጀᬀကᰀᔀ᐀ ሀሀ ጀကༀᬀᬀကᰀᴀᴀ ᰀကᬀᄀကᴀᔀༀ ᴀကᴀጀᬀကᰀᴀᄀ ᴀကᰀᴀᔀကጀ ጀကᄀᬀᴀကᰀༀ ሀሀ ሀሀ ༀᴀᄀကᄀ
Āᄀ᐀Ѐ᠀ЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᄀᘀᄀ ሀሀ ጀကᰀༀༀကༀༀᘀ ሀሀ ሀሀ ᰀᴀᬀက᐀ጀᘀ ༀጀကᔀༀ᐀ ሀሀ ሀሀ ᰀᔀጀကᬀ᐀ᰀ
ᜀഀఀԀ᠀܀*Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ጀ᐀ ሀሀ ሀሀ ᴀᬀᘀက᐀ᄀᘀ ጀጀᄀကᘀጀ ጀᘀᄀကጀᄀᴀ ᘀᰀကᰀᰀᔀ ሀሀ ሀሀ ༀᘀက᐀ᔀ
)Ԁഀऀࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ᴀ ሀሀ ሀሀ ጀ᐀ကᄀᔀᘀ ᔀጀༀ ᐀ကᰀᘀᔀ ᘀကᰀ᐀ᬀ ሀሀ ሀሀ ሀሀ
܀!ഀ̀ഀ(ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᘀᰀᄀ ሀሀ ᴀༀ᐀ကᴀᬀᬀ ᰀᰀကᬀᄀᴀ ༀᘀᄀက᐀ ᰀ᐀ༀကጀᔀ᐀ ᴀᄀᘀကᴀᔀᄀ ሀሀ ሀሀ ᴀᄀ᐀ကᘀༀᰀ
܀!ഀ̀ഀ(ᨀഀ̀܀ഀ.̀($ ᐀ᬀ ሀሀ ሀሀ ሀሀ ᰀကᬀጀᬀ ጀᄀᔀကᄀༀᔀ ጀᴀᬀကᬀᘀ᐀ ᬀကጀᄀ ᄀጀကᔀᰀ᐀ ጀᔀᰀကᴀᰀᬀ
ࠀ᠀+̀ഀ&ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᰀ ሀሀ ሀሀ ᔀက᐀ᘀ ᔀကༀᰀༀ ጀᔀကༀᰀༀ ᰀက᐀ᔀᴀ ሀሀ ሀሀ ᴀᰀጀ
ࠀ0Ԁ!(!ԀԀഀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀᴀᘀ ሀሀ ሀሀ ᴀᔀ᐀ကᔀᴀᬀ ጀ᐀ᄀကༀᄀᴀ ጀᘀ᐀ကᘀ᐀ ጀᬀ᐀ကᄀ᐀ᄀ ሀሀ ሀሀ ᴀᰀᰀကༀᬀᄀ
2᠀܀!ഀ܀ἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᔀ ሀሀ ሀሀ ᐀ကᔀᰀ᐀ ᴀༀᄀ ᰀᬀက᐀ᰀᬀ ᄀကᰀ᐀ ሀሀ ሀሀ ሀሀ
8Ԁ!ḀԀ!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀ᐀ᴀ ሀሀ ሀሀ ጀᔀကᰀᰀༀ ጀᔀᄀက᐀᐀ ጀᰀᰀကᬀᔀጀ ᰀကᬀ᐀ᔀ ሀሀ ሀሀ ጀༀကༀᘀ
?̀!+3܀܀ऀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᰀ ሀሀ ሀሀ ᘀကᘀༀᄀ ሀሀ ༀက᐀ᬀጀ ᰀကༀᴀᔀ ሀሀ ሀሀ ሀሀ
'&&Ԁഀ,̀Ԁ3ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀጀ ሀሀ ሀሀ ጀጀᄀကᴀጀᰀ ᔀጀကༀᘀᄀ ጀᴀကༀ᐀ᘀ ᄀᘀကጀᴀᴀ ሀሀ ሀሀ ጀᬀကᄀᰀጀ
'܀&4܀᠀̀ഀ܀&ᨀഀ̀Ȁ̀Ԁऀ ༀᔀᔀ ሀሀ ሀሀ ጀༀကᔀጀጀ ጀༀကᰀᴀᔀ ጀᔀᄀကᬀᔀጀ ᔀᔀကༀᔀ᐀ ሀሀ ጀༀကᰀᔀᔀ ጀᰀကᰀጀ
4ഀఀ܀ഀ/܀̀ഀఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀ ሀሀ ሀሀ ጀᬀကༀ ᐀ကᰀ᐀ ጀጀကༀᬀᘀ ᰀကᴀᬀᰀ ሀሀ ሀሀ ᴀጀကᄀᰀᴀ
4̀ഀԀ!᠀ࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ ሀሀ ሀሀ ᴀကༀ ሀሀ ᘀကᰀጀ ጀကጀ᐀ᴀ ሀሀ ሀሀ ሀሀ
#᠀ᤀ,᠀᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᘀ ሀሀ ሀሀ ጀᔀကᔀᬀᔀ ᴀᴀက᐀ᄀ ᴀᔀကጀጀ᐀ ᔀကጀᴀ ሀሀ ሀሀ ᴀᘀကᄀᬀᴀ
1Ԁऀ)᠀ȀȀ/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ጀကᘀᘀጀ ሀሀ ሀሀ ሀሀ ጀༀᔀက᐀ᄀᘀ ᰀ᐀ကᰀᰀༀ ᴀༀᰀက᐀ᰀጀ ᘀᄀကᬀᬀ ᄀကጀᰀᴀ ᰀᄀᔀကༀጀᬀ
1Ԁऀ)᠀ȀȀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကጀ᐀ጀ ሀሀ ሀሀ ᘀᄀ᐀ကᬀᔀᴀ ༀᬀༀကᔀᔀᔀ ᔀᰀᴀက᐀᐀ ᴀ᐀ᰀကᔀጀᘀ ሀሀ ሀሀ ᴀༀᄀကᴀᰀᄀ
1ԀԀऀ& !ԀԀ+ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀᴀ ሀሀ ሀሀ ༀༀက᐀ᄀᄀ ᴀᴀကᴀᔀ᐀ ᄀᬀကᴀᘀᬀ ጀ᐀ကᄀༀᬀ ሀሀ ሀሀ ᴀကᘀᬀᬀ
1̀Ѐ$Ȁ̀Ԁ᠀ऀࠀ᠀ԀᤀԀഀఀ!ἀ ጀ᐀ᴀ ሀሀ ሀሀ ᐀ကᴀᄀ ᄀᬀကᴀ᐀ᘀ ᔀᄀကᘀᬀᘀ ᴀကጀᴀ ሀሀ ሀሀ ጀᘀကᴀༀᄀ
%Ѐ!ᤀԀഀఀ܀1̀0Ԁ!-̀&Ѐ܀0Ԁ!ἀ ԀഀఀԀ! $!ఀԀ! ᰀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
%Ѐ$܀܀᠀
9Ԁ$ᤀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကᬀᬀᬀ ሀሀ
9Ԁ$ᤀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᄀကᬀༀᰀကᄀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကᬀᴀᴀကᄀᄀᔀ ሀሀ ሀሀ
Āᤀऀऀ̀"ᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᘀᘀ ༀကༀᰀᄀ ᴀༀᬀကᄀᘀᬀ ሀሀ ሀሀ ሀሀ ጀᬀကༀᰀጀ ሀሀ ሀሀ ᘀကᴀༀༀ
)!ഀఀ1ഀЀ$ࠀ᠀ԀᤀԀഀఀ!ἀ ᔀᔀ ሀሀ ሀሀ ᴀᰀကᬀᴀᬀ ᴀᰀကᴀ ᴀᴀကጀༀ᐀ ᐀ကༀᴀጀ ሀሀ ሀሀ ᄀᰀကༀᰀ᐀
܀ȀȀԀԀ !ԀԀ+ࠀ᠀ԀᤀԀഀఀ!ἀ ጀༀ ሀሀ ሀሀ ᄀကᄀᴀᔀ ሀሀ ᔀက᐀ጀᰀ ᄀကᔀᰀ ሀሀ ሀሀ ሀሀ
܀<)!ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᬀ ሀሀ ሀሀ ᐀ကᔀᘀ ༀကᄀᬀᴀ ጀᔀကᴀᄀ ᴀကᰀᰀༀ ሀሀ ሀሀ ᰀጀကጀᬀ
-܀(᠀& ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᰀᔀ ሀሀ ሀሀ ᄀᔀကᘀጀᬀ ᰀᴀကᬀᔀᘀ ᄀጀကᔀጀ᐀ ጀᔀကᄀᄀጀ ሀሀ ሀሀ ᔀကᘀᘀᄀ
/ഀЀఀ̀܀ഀ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᘀ ሀሀ ሀሀ ጀༀက᐀ᰀᔀ ᴀᬀကᘀᴀ᐀ ᴀᘀကᔀᔀᴀ ᰀကጀᄀᄀ ሀሀ ሀሀ ᰀကᄀ
'Ԁ3̀&ఀ܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᰀᰀ ሀሀ ሀሀ ༀᬀကᄀ ᰀᔀကᔀᔀᘀ ᄀ᐀ကጀጀᰀ ጀༀကᘀༀᴀ ሀሀ ሀሀ ᘀᴀကᘀᔀጀ
4܀ഀఀ̀ഀ,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᄀᬀ ሀሀ ሀሀ ᘀᬀကᘀᬀᘀ ጀᴀᘀကᄀᔀᔀ ᴀᘀᬀကༀᴀᘀ ጀကᬀጀᄀ ሀሀ ᘀᴀကᔀ᐀ᔀ ᰀᄀᄀကᔀᬀᬀ
%܀ఀ$Ԁ!ഀ9!̀ഀ̀ఀἀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀᴀ ሀሀ ሀሀ ᰀᔀကጀᘀ ᄀༀကጀᴀᄀ ༀᰀကᄀᰀᘀ ᴀᬀကᰀጀ᐀ ሀሀ ᄀကᰀ᐀ᄀ ᴀᄀᰀကᄀᰀᰀ
9!̀ഀ̀ఀἀ ԀഀఀԀ!ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᘀ ሀሀ ሀሀ ᔀက᐀ᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
9!̀ഀ̀ఀἀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ጀကༀༀᰀကᬀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀကᬀᰀ ሀሀ ሀሀ
9!̀ഀ̀ఀἀᨀഀ̀܀ഀ.̀($ ༀༀༀ ሀሀ ሀሀ ሀሀ ጀကༀጀ᐀ ᄀကᔀༀᄀ ᔀᔀကᘀጀ ሀሀ ᄀༀကᄀༀᴀ ᴀᘀᬀကༀᔀᄀ
:Ԁ0Ԁ!0̀᠀᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᰀᬀ ሀሀ ሀሀ ጀጀကጀᰀᘀ ᘀ᐀ကᘀᬀ᐀ ༀᬀကᘀᘀᴀ ᰀကༀ᐀ ሀሀ ሀሀ ᘀᰀကᄀᔀᔀ
ĀༀԀЀᤀᄀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀကᰀᔀ᐀ ጀကༀጀကᄀᄀᴀ ᴀᬀကᄀᬀༀကༀᘀ᐀ ሀሀ ጀကᰀ᐀ᔀကᘀጀᴀ ᴀᬀᰀကༀᴀ ᴀᬀༀကጀ᐀ᄀ ᘀጀကᰀᔀༀ ሀሀ ጀကᔀᄀကༀༀᄀ
ᜀ᠀᠀Ԁഀ&3܀!ఀ$ࠀ᠀ԀᤀԀഀఀ!ἀ ᘀༀ ሀሀ ᰀༀༀကጀᔀ ᰀᔀကᴀ᐀ ༀ᐀ကༀᰀᘀ ᄀᬀကᴀᬀༀ ጀᄀကᘀᬀᄀ ሀሀ ሀሀ ጀᰀကᘀጀༀ
ᜀ᠀*($ᨀഀ̀Ȁ̀Ԁऀ ᴀᰀༀ ሀሀ ሀሀ ᄀကᰀᴀ ᘀ᐀ကᴀༀᄀ ጀጀᬀကᬀᄀ᐀ ᰀᘀကᘀጀᘀ ሀሀ ጀᔀကጀᘀᰀ ጀᘀကᰀᄀᰀ
ᜀ᠀ఀ,̀&ఀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀ᐀ᴀ ሀሀ ጀጀ᐀က᐀ᄀᬀ ጀᄀᘀကᔀᄀᰀ ᴀᬀᄀကጀᴀ ᄀᘀᰀက᐀ᴀᬀ ကጀᔀༀ ሀሀ ሀሀ ሀሀ
)Ԁഀ,̀&ఀࠀ᠀ԀᤀԀഀఀ!ἀ ጀༀᴀ ሀሀ ሀሀ ᄀကᰀᴀ ᄀጀကᘀጀ᐀ ᄀᰀကᘀᔀᔀ ጀ᐀က᐀ᘀ᐀ ሀሀ ሀሀ ጀᰀᴀကᴀጀᔀ
)!ఀ܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကᰀጀ ሀሀ ጀༀᴀကᔀጀᰀ ᐀ጀༀကᄀᔀༀ ༀᔀᴀကᔀጀᴀ ᬀᴀကᔀᔀ ᰀᴀጀကᄀᔀᰀ ሀሀ ሀሀ ጀ᐀ᄀကᄀᴀᄀ
$!ఀԀ!ᜀ᠀ఀԀ!ഀఀ̀0Ԁ&ᜀЀऀԀᤀἀ ༀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᴀကᄀᔀጀ ሀሀ ሀሀ ሀሀ
$!ఀԀ!.܀ᤀԀ%Ѐ$܀܀᠀ᜀЀऀԀᤀἀ ᰀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကༀጀ ሀሀ ሀሀ ሀሀ
$!ఀԀ!Ā+%Ѐ$܀܀᠀ ༀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᄀᬀༀ ሀሀ ሀሀ ሀሀ
̀ఀ!&%܀ఀ$9᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᄀ᐀ ሀሀ ሀሀ ᰀጀကᘀᔀᰀ ሀሀ ጀᘀကᘀᴀᘀ ကᘀᘀᴀ ሀሀ ሀሀ ጀᬀက᐀ᰀ
܀᠀ᤀḀ̀ഀԀࠀ᠀ԀᤀԀഀఀ!ἀ ጀᘀጀ ሀሀ ሀሀ ကᄀᬀᰀ ᰀᬀကༀༀᔀ ᴀᄀကᄀༀ ᴀကᘀༀጀ ሀሀ ሀሀ ᰀༀကᄀᴀᴀ
ఀ᠀Ԁ!ሀĀ!܀&̀/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᰀကᘀᰀༀ ሀሀ ᔀᄀᬀကᄀༀጀ ጀကᴀᰀጀကༀༀᄀ ጀကᄀᄀᬀကᄀᔀ ጀကጀ᐀ကᄀᰀᄀ ༀᴀ᐀ကᬀ᐀ ሀሀ ᘀᬀကᘀ᐀ᬀ ༀጀကᔀጀᘀ
-̀ഀḀᨀഀ̀Ȁ̀Ԁऀ ༀကᴀༀ᐀ ሀሀ ሀሀ ጀကᬀᬀ᐀ကᰀᴀༀ ጀကᴀᄀᴀကᘀᴀ ጀကᴀ᐀က᐀ᬀᴀ ᔀᴀᴀကᄀጀᘀ ሀሀ ༀᴀᄀကᘀ ᴀᰀက᐀᐀ᄀ
-Ѐ܀!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀ᐀ᘀ ሀሀ ሀሀ ᴀကᘀጀ ༀᄀကጀᰀᔀ ᐀ᴀကᬀᔀᬀ ᴀༀက᐀ᴀᔀ ሀሀ ሀሀ ᘀᬀကጀᬀᰀ
ࠀ!᠀̀ᤀ!ఀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᘀ ሀሀ ᴀᔀᄀကᬀ᐀ᄀ ᔀᬀᘀကᴀ᐀ᘀ ༀᔀကᰀጀ ᐀ᘀᄀကᬀᬀༀ ᴀᴀᴀကᴀጀᘀ ሀሀ ሀሀ ᴀᬀᘀကᴀᔀᴀ
ࠀ᠀Ԁഀ܀!1܀܀&Ԁ0Ԁ᠀ఀ ܀ᤀᤀഀ̀ఀἀ'Ԁ!ഀ̀ഀ( ԀഀఀԀ! ᄀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
ࠀ<ԀఀԀ!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᘀᰀ᐀ ሀሀ ᄀᴀကᴀᬀ ᔀကᄀᴀༀ ᄀጀကጀᰀᄀ ༀༀᄀကༀᘀᴀ ᴀᄀᘀကᄀᄀᄀ ሀሀ ሀሀ ጀༀጀကᄀᴀᔀ
ࠀ<ԀఀԀ!ᨀഀ̀܀ഀ.̀($ ጀကᬀ᐀ༀ ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀ᰀက᐀ᘀᴀ ጀᄀጀကᴀᴀ ሀሀ ᰀကᰀጀ ጀጀက᐀ᔀᬀ
2!ᤀԀ!&0̀᠀᠀Ԁᨀഀ̀Ȁ̀Ԁऀ ᴀကጀᰀᔀ ሀሀ ሀሀ ᐀ᰀကༀᴀᘀ ᔀᄀᄀကᰀᰀༀ ጀကᬀༀကༀᄀ ᴀ᐀ᬀကᴀᄀጀ ሀሀ ᰀᴀက᐀ༀᴀ ༀᔀကᔀᬀᴀ
.܀*Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᐀᐀ ሀሀ ሀሀ ሀሀ ጀကᬀᘀ ᴀᔀကᄀᬀ ᘀကᔀᘀᘀ ሀሀ ሀሀ ᴀༀကጀᔀ᐀
.܀ఀ%*!̀ഀ(&ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀༀ ሀሀ ሀሀ ကጀ᐀ᘀ ሀሀ ᴀᰀကᄀᄀ ᄀကጀᬀᄀ ሀሀ ሀሀ ᴀᔀကᔀᘀ
?̀ഀ(&1̀0Ԁ!ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᴀ ሀሀ ሀሀ ጀ᐀ᔀကᄀᰀᘀ ጀᘀᔀကᔀጀᄀ ᄀᰀᴀကᰀᬀጀ ༀက᐀ᴀᴀ ሀሀ ሀሀ ጀᔀᰀကᬀ᐀ᘀ
'%̀Ԁ!!.̀($%Ѐ$܀܀᠀ ጀᰀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᬀကᬀ᐀ᴀ ሀሀ ሀሀ ሀሀ
'̀ḀԀ!ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀༀ ሀሀ ሀሀ ᘀᘀကༀᰀᔀ ሀሀ ᄀᄀကጀጀጀ ᴀᴀကጀᔀᄀ ሀሀ ሀሀ ᄀᘀကᄀᬀ
'̀ഀऀ&ἀᨀഀ̀Ȁ̀Ԁऀ ᰀကᄀᬀᘀ ሀሀ ᘀᄀကᘀ ᐀ༀᔀက᐀ᔀᰀ ጀကᬀᄀᴀကጀᴀ ᐀ᔀကᘀጀᴀ ᄀᔀༀကጀᄀᔀ ሀሀ ᰀကᔀᬀᔀ ᴀጀကᔀ᐀ᴀ
4܀ഀ&܀ഀሀ%᠀ఀഀ/܀̀ഀఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᴀጀ ሀሀ ሀሀ ጀᄀကᔀ᐀ ጀᰀကᘀᬀᄀ ጀༀ᐀ကᘀༀ ༀጀကᘀᰀᬀ ሀሀ ሀሀ ጀᬀᬀကༀᘀ
Ā+,᠀᠀Ԁἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀጀᰀ ሀሀ ሀሀ ጀༀᴀကᴀᘀᄀ ጀጀጀကᔀ᐀ᄀ ጀጀᬀကᔀᔀᰀ ༀ᐀ကᔀᘀᴀ ሀሀ ሀሀ ᘀကᔀᔀᔀ
Āఀ&̀ऀԀ !ԀԀ+ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀᘀ ሀሀ ሀሀ ሀሀ ᰀᘀကᄀᰀᴀ ᴀጀကༀᄀᰀ ጀကᄀ᐀ᬀ ሀሀ ሀሀ ᴀᄀကᰀᔀᘀ
#᠀܀,Ԁ!ऀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀ᐀ᔀ ሀሀ ༀᘀကጀᴀᴀ ጀᰀ᐀ကᄀጀ ጀᘀᴀကༀᘀ᐀ ጀጀༀကༀ᐀ᘀ ጀကᴀ ሀሀ ሀሀ ጀጀᘀကᘀༀༀ
#̀<᠀Ԁἀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀༀᔀ ሀሀ ሀሀ ᰀᴀༀကᘀጀᔀ ᰀᔀᄀကᄀᴀጀ ༀᘀༀကጀᬀᔀ ጀጀᴀကᴀ᐀᐀ ሀሀ ሀሀ ጀ᐀ༀကᬀᔀ
#᠀Ԁ&ഀఀ,̀Ԁ3ࠀ᠀ԀᤀԀഀఀ!ἀ ༀጀᰀ ሀሀ ሀሀ ᴀᴀᘀကᄀᴀ ᴀ᐀ကༀ ጀༀကᘀᬀᘀ ᘀကᔀ ሀሀ ሀሀ ጀᬀ᐀ကᔀᔀጀ
#܀!ఀԀ!0̀᠀᠀Ԁᨀഀ̀Ȁ̀Ԁऀ ጀᴀကᘀ᐀᐀ ሀሀ ᐀ᔀᴀကༀᴀༀ ᴀကᘀᬀᬀကᄀᰀᄀ ᴀကༀ᐀ᴀကᴀᘀᴀ ᰀကༀᄀༀကᄀᰀ᐀ ጀကᘀᬀༀကᬀᬀ᐀ ᄀᔀကᄀᬀᬀ ᴀကᰀᄀጀကᰀᘀ ጀကጀᄀᴀကᘀༀ᐀
1̀Ѐ$(!܀0Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᔀᴀᔀ ሀሀ ጀကጀጀᔀကᬀᘀ ᰀጀༀကጀ᐀ᰀ ᄀጀကᄀᬀ ᴀᬀᔀကጀༀ᐀ ᄀကᴀ᐀ᴀ ሀሀ ሀሀ ᘀጀကᬀᄀᰀ
1܀Ѐ+Ȁ܀!ऀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᴀ᐀ ሀሀ ሀሀ ጀᴀጀကᴀ᐀ ᴀကᘀ᐀ༀ ጀᬀ᐀ကᰀᰀᄀ ᄀကༀᴀ ሀሀ ሀሀ ᰀᘀကᬀጀጀ
%ЀԀ᠀̀ఀ܀ࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀᬀ ሀሀ ሀሀ ᄀᄀကᄀᬀᬀ ᴀጀကༀጀ ጀᘀကᔀᬀᴀ ጀᄀက᐀ጀᰀ ሀሀ ሀሀ ᴀᘀကᄀᴀᘀ
%ԀB܀̀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᰀጀᔀ ሀሀ ሀሀ ጀᴀጀကᴀ᐀ ༀጀက ᔀကᰀᔀ ᄀᘀကᴀᴀᘀ ሀሀ ሀሀ ጀᔀጀကᰀༀༀ
%*!̀ഀ(0̀᠀᠀Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᬀᄀ ሀሀ ሀሀ ጀᴀကᬀᘀ ᰀက᐀ ᐀ጀကᬀᘀᰀ ༀᴀကༀᬀᰀ ሀሀ ሀሀ ጀༀကᰀ
%ఀ܀ഀԀ ܀!!᠀ࠀ᠀ԀᤀԀഀఀ!ἀ ጀጀᔀ ሀሀ ሀሀ ༀᴀကᴀᰀᔀ ሀሀ ጀᰀᘀကጀᬀ ጀᰀက᐀ጀᔀ ሀሀ ሀሀ ᴀᰀကᴀ᐀ጀ
%ఀ!ఀ$ᤀ܀!Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀᰀᰀ ሀሀ ጀᰀကᰀᘀ᐀ ᴀ᐀ᬀကᄀᬀᴀ ᰀᄀ᐀ကᄀᬀᴀ ᰀጀ᐀ကᰀᔀᬀ ᐀ᘀကᔀༀᔀ ሀሀ ሀሀ ጀᴀༀကༀༀ
%ఀ!ఀ$ᤀ܀!Ԁᨀഀ̀܀ഀ.̀($ ᄀᘀጀ ሀሀ ሀሀ ሀሀ ᄀ᐀ကᔀᔀጀ ጀᴀᬀကጀᴀᄀ ༀᰀကᴀ ሀሀ ༀᴀကᔀᴀᰀ ༀကༀᬀ
%ഀऀ᠀Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᰀᘀ ሀሀ ሀሀ ጀ᐀ᰀကᘀ᐀ᔀ ጀጀကᬀ᐀ᄀ ጀᘀᬀကༀᄀༀ ᔀကᬀᔀᬀ ሀሀ ሀሀ ጀጀᰀကᰀᴀᬀ
%ഀഀἀ&̀ऀԀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀጀጀ ሀሀ ሀሀ ጀကᄀༀᬀ ጀᘀᴀက᐀᐀ᄀ ᴀᰀᰀကᔀᔀᰀ ༀༀကᔀ ሀሀ ሀሀ ጀᴀᔀကᴀ
9Ԁ!!)Ԁ᠀᠀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀᬀᔀ ሀሀ ሀሀ ᰀᰀ᐀ကᬀ᐀ᘀ ᰀᄀᬀကༀ᐀ᄀ ᰀကጀᴀༀ ጀጀᬀကᄀᄀༀ ሀሀ ሀሀ ጀༀကᄀᬀ
9988 California State Auditor Report 2003-107 California State Auditor Report 2003-107 9999
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ᔀကᴀጀጀ ጀᔀကᔀᬀᘀ ሀሀ ጀ᐀ကༀጀ ကༀᬀ᐀ ကༀᰀጀ ሀሀ ሀሀ ᄀကᔀᬀጀ ᄀကᬀ ༀကༀᴀᄀ ᘀༀကᴀᘀᬀ ᄀᬀက᐀ᘀ᐀
ᔀကᴀጀጀ ကᄀ ሀሀ ༀᰀ ᰀကᬀጀༀ ᴀကༀጀᴀ ᘀကᴀᬀ ሀሀ ᴀကᬀጀᘀ ጀကᔀᴀᬀ ᴀကᬀጀᔀ ᄀጀကᘀᴀ ጀ᐀ᄀကᄀༀᔀ
ᄀကᘀᬀༀ ᐀ကᄀༀᔀ ሀሀ ሀሀ ᄀကᘀᔀᘀ ᄀကጀᘀᔀ ጀᬀကᬀༀጀ ሀሀ ᰀကᴀᬀ᐀ ᴀကᔀᰀᬀ ጀကᄀ᐀᐀ ᰀကༀᬀ᐀ ጀᰀကᴀᄀᘀ
ᔀကᴀጀጀ ጀ᐀ကᄀጀ ሀሀ ᔀကༀᔀᄀ ᘀကᰀᄀᄀ ᔀကጀጀᔀ ሀሀ ሀሀ ༀကᄀ᐀ጀ ᄀကༀᰀ ༀကᘀᰀᘀ ᐀ကᘀᴀᬀ ᰀᴀကༀᰀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကጀ᐀ᬀကᘀᘀ
ᔀကᴀጀጀ ሀሀ ሀሀ ༀကᬀᔀ ᰀᴀကጀᴀᘀ ᴀᔀကᔀᰀ ሀሀ ሀሀ ጀᰀကᔀᰀᴀ ጀᔀကᘀ᐀ᔀ ጀᘀကᰀᰀᬀ ጀᘀကጀጀᴀ ᰀᄀကᰀᴀ
ሀሀ ሀሀ ᰀကᔀ᐀ᘀကᄀༀጀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀကጀᔀༀ ᄀကጀᄀᬀကᴀ
ᄀကᘀᬀༀ ᄀကᔀᴀ ሀሀ ᄀᴀᬀ ᴀကༀጀ ᴀကᬀጀᬀ ሀሀ ሀሀ ጀကᘀᔀ ጀကᄀᴀᘀ ᴀကᴀᴀᘀ ᰀᘀကᰀᔀ ጀᰀᬀကጀ᐀ጀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကༀᬀᄀ ሀሀ ጀᰀᘀကᬀጀᔀ ᰀᰀༀကᴀ᐀ᰀ
ጀༀကᄀᄀ ᔀᰀᰀက᐀ᰀᄀ ሀሀ ᐀ᬀᬀကༀༀᔀ ༀጀጀကᘀᰀᔀ ᄀጀက᐀ༀᬀ ᄀᄀᬀကᬀᴀᬀ ጀကᬀᔀᬀကᰀᬀᄀ ᰀጀᬀကᘀᬀ᐀ ᴀᘀᔀကᔀ᐀᐀ ᰀᔀༀကጀༀ ᰀကጀᰀᄀကༀༀ ጀ᐀ကᘀᔀᴀကᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ᐀ᰀကᴀᰀ᐀ ᴀကᰀᄀༀ ሀሀ ሀሀ ጀကᔀᰀ ጀကᔀᴀᬀ ሀሀ ጀကᘀ᐀ကᬀᴀᴀ ᰀကᘀᘀᔀကᰀ᐀ᬀ
ጀᰀကᔀᄀᄀ ᰀကᰀᄀ ሀሀ ᰀကᔀᴀᔀ ᴀᔀကᰀᴀᴀ ᴀᄀက᐀᐀ᄀ ሀሀ ༀᬀကᬀᬀᬀ ጀᘀက᐀ༀༀ ጀကጀᬀᴀ ሀሀ ᴀ᐀က᐀ᰀᬀ ጀကጀᔀጀကᄀᘀᄀ
ༀက᐀ᬀᬀ ᔀက᐀ᄀᔀ ሀሀ ሀሀ ᰀကᔀᔀᴀ ᴀကᔀᰀ ༀကᄀᄀ ሀሀ ᴀကᴀጀ ጀကᘀᔀ᐀ ሀሀ ༀᬀကᰀᬀᬀ ጀጀᘀကᴀጀጀ
ጀༀༀကᘀༀ ᴀᬀᴀက᐀ᴀ ሀሀ ጀᴀ᐀ကᰀᘀᰀ ᘀ᐀ကጀༀᬀ ᔀ᐀ကᔀጀᰀ ᄀᔀ ᴀᘀᴀကᘀᬀᘀ ༀ᐀ကᴀᔀ᐀ ༀᬀကᰀᰀᬀ ᔀጀကᰀᄀᴀ ጀᔀကᘀᄀᘀ ᄀကጀᬀ᐀ကᰀ᐀ᴀ
ᰀᴀက᐀ᴀᔀ ሀሀ ሀሀ ကᰀ᐀ᬀ ᄀༀကᬀጀༀ ᄀጀကᴀᰀᘀ ሀሀ ሀሀ ᴀᬀကᄀᴀ ᴀᄀကᔀᄀ ጀ᐀ကᴀༀ ᘀᘀကᘀᔀᴀ ጀကༀᄀᄀကᘀ᐀ጀ
ᄀကᘀᬀༀ ᄀကጀᴀጀ ሀሀ ሀሀ ጀကᄀᄀ᐀ ጀကᰀᄀᬀ ᄀကᬀᘀᰀ ሀሀ ᐀ༀ᐀ ᘀᴀᔀ ጀကᴀᔀጀ ᴀጀကጀᘀ ᔀᔀကᔀጀᄀ
ጀᘀကᄀᴀᔀ ᰀကᔀᬀᴀ ሀሀ ᰀ᐀ကᄀᬀᔀ ᰀᘀကᄀጀᔀ ᰀᄀကᔀᄀ᐀ ሀሀ ሀሀ ᴀༀကᔀᰀ ᴀጀကᘀༀᴀ ᰀᬀကᄀᴀᴀ ᴀᄀ᐀ကᬀᬀᄀ ጀကༀᴀᘀကᘀᔀᰀ
ᄀကᘀᬀༀ ᰀကᴀᄀᘀ ሀሀ ጀကጀᘀᄀ ጀကༀༀᬀ ጀကༀᄀ᐀ ᴀကᄀጀᬀ ሀሀ ጀကᬀༀ᐀ ᘀ᐀ᰀ ጀကᰀᘀጀ ᴀᘀကᬀጀጀ ᐀ጀကᰀᘀᴀ
ᄀᬀကጀጀጀ ༀᬀက᐀ጀༀ ሀሀ ᴀᔀကጀᬀༀ ᴀༀကༀༀᰀ ᴀጀကᰀጀᬀ ሀሀ ሀሀ ጀကᬀጀጀ ጀᰀကༀᘀ᐀ ᴀᬀကༀᄀᰀ ᴀᴀᴀကᰀᴀ ጀကጀᰀᴀကༀ
ᄀကᘀᬀༀ ᰀကᔀᔀᔀ ሀሀ ሀሀ ጀက᐀ᄀ ጀကᰀᘀᴀ ᰀကༀ ሀሀ ᐀᐀ᴀ ᘀᄀ ሀሀ ᴀᴀကጀᬀᔀ ༀᔀကༀༀᬀ
ጀᔀကༀጀ ᰀᄀကᬀ᐀ ሀሀ ᐀ကጀᰀ᐀ ጀᔀက᐀ᔀ ጀༀကᄀᄀ᐀ ሀሀ ሀሀ ጀጀကᔀᔀ ᐀က᐀ᘀᔀ ጀᰀကᰀ᐀ᄀ ጀᰀᔀကᄀༀ᐀ ᔀᰀᰀကᔀᘀༀ
ᄀጀက᐀ᬀᔀ ༀᰀကᰀᄀጀ ሀሀ ᰀᘀကᄀᴀᄀ ᰀጀကༀጀ ᴀᔀကᰀᰀᘀ ᔀᰀကༀᬀᄀ ጀᬀᬀကᬀᬀᬀ ጀᘀကᬀᬀ᐀ ጀကᘀༀᴀ ᴀကᬀༀ᐀ ༀᬀက᐀ᴀ ጀကᔀᬀᄀကᴀᬀᰀ
ᔀကᴀጀጀ ᘀကᬀጀ ሀሀ ᰀကᬀ᐀ᘀ ᰀကጀᰀༀ ᴀကᬀጀᬀ ᐀က᐀ᄀᘀ ሀሀ ጀကᄀༀ ጀကᴀᄀᰀ ᴀကᬀᴀᄀ ᔀᘀကༀᔀᘀ ጀᔀᰀကᔀᄀᴀ
ᄀကᘀᬀༀ ᴀကༀᬀ ሀሀ ሀሀ ᄀᄀༀ ᰀᔀᔀ ሀሀ ሀሀ ᴀ᐀ᘀ ᴀᄀᔀ ሀሀ ጀᴀༀကᄀᔀᄀ ጀᄀကᘀༀ
ᔀကᴀጀጀ ကᘀᴀ ሀሀ ᘀᔀᬀ ᴀကᔀᔀᔀ ᴀကᰀᄀༀ ᔀကᴀᘀᄀ ሀሀ ጀကᔀᘀ ጀကༀᴀጀ ᴀကᴀᰀᔀ ᴀᘀကᬀጀ ጀᄀကᬀᔀᄀ
ᄀᘀက᐀ᴀ ሀሀ ሀሀ ጀᔀᄀကᴀᬀༀ ᐀ᴀကᘀᴀ ᘀༀကᔀᬀᬀ ᐀ᴀကᴀᔀᰀ ሀሀ ᄀᴀကༀᴀᄀ ༀᴀကጀᬀᴀ ᬀကᄀᄀᰀ ᐀ᔀက᐀ ᴀက᐀ጀᴀကጀᘀᘀ
ጀᬀ᐀က᐀ༀᔀ ᴀᰀጀကᰀጀ᐀ ሀሀ ᘀကༀᔀᔀ ጀᬀᔀကᴀጀጀ ᐀ᰀကᰀጀ᐀ ሀሀ ጀᬀᬀကᬀᬀᬀ ᔀᬀကༀ᐀ᰀ ༀ᐀ကᔀ᐀ ᘀᄀကᘀༀᄀ ᔀᘀጀကᬀᴀᔀ ᄀကᰀᄀᴀကᄀᴀᰀ
ᔀကᴀጀጀ ጀༀကᬀᔀ ሀሀ ጀကༀᬀᄀ ༀက᐀ ༀက᐀ᄀ ሀሀ ሀሀ ᄀကᰀᬀᬀ ᰀကᬀ ሀሀ ༀᬀကᘀጀጀ ᴀༀᘀက᐀ༀ
᐀က᐀ᔀᘀ ጀကᘀᘀᘀ ሀሀ ᴀༀက᐀ᬀᘀ ᐀ကༀᔀ ᔀက᐀ༀༀ ሀሀ ሀሀ ကᰀጀᘀ ༀကᰀༀༀ ᔀကᄀᰀጀ ༀᄀကᔀᄀ᐀ ᰀᔀᰀကᰀᘀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကᔀጀ ᘀကᔀጀ
ሀሀ ሀሀ ጀကᴀᴀᄀကጀᔀ᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᬀက᐀ༀᘀ ጀကᴀᘀᬀကጀᰀᔀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀကᬀᘀༀက᐀ᴀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ᘀᰀကᄀጀᰀ ጀကᘀᘀᄀ ሀሀ ሀሀ ጀက᐀ༀᔀ ጀကᘀᘀ᐀ ጀᴀကༀᔀ ጀᔀጀကጀᘀᔀ ᬀᔀကᔀᘀᔀ
ᔀကᴀጀጀ ጀᬀကጀᬀ᐀ ሀሀ ጀကᴀጀᔀ ᰀကጀᰀ ᰀကጀᄀᬀ ᄀက᐀ጀᘀ ሀሀ ᴀကᰀጀ ጀက᐀ༀᔀ ᰀကᰀጀጀ ᔀᘀက᐀᐀ᰀ ᴀᰀᘀကᘀ
ᄀကᘀጀ ᄀကᬀ᐀ᬀ ሀሀ ሀሀ ᰀጀ ጀကጀᔀᴀ ሀሀ ሀሀ ᘀᴀᔀ ᐀ᄀ ጀကᰀᘀጀ ᴀᄀကༀጀጀ ༀༀကጀᘀጀ
ᔀကᴀጀጀ ༀကጀ᐀ጀ ሀሀ ሀሀ ጀကᴀᴀᴀ ጀကᬀᄀᔀ ሀሀ ሀሀ ᐀ༀ ༀᘀᔀ ጀကᄀ᐀ጀ ᰀᬀကᄀༀༀ ጀጀᰀကᘀᴀ᐀
ᔀကᴀጀጀ ጀᔀကᴀᬀᔀ ሀሀ ᔀᘀᰀ ကᬀᘀ ༀကᘀጀ ሀሀ ሀሀ ᄀကᴀᔀ ᰀကᴀༀ ༀကᄀᰀᬀ ᔀᰀက᐀ༀᄀ ᰀᰀጀကᘀᔀᔀ
ༀက᐀ᬀᬀ ᘀကᴀᬀ᐀ ሀሀ ሀሀ ᰀကጀᴀ ᴀကᬀ᐀ᰀ ᐀ကᔀጀጀ ሀሀ ጀကᴀጀ ጀကᰀᘀ ᴀကༀༀᬀ ༀᔀကᘀᘀༀ ጀༀကᰀጀᰀ
ጀᬀကᘀᘀ ጀༀကༀᬀ ሀሀ ሀሀ ကᬀጀጀ ༀကጀ᐀ጀ ሀሀ ሀሀ ᰀကᘀᔀᬀ ᰀကᴀ᐀ᔀ ᄀက᐀᐀ᘀ ༀᬀကᘀༀጀ ᰀᰀကༀᄀ
ᄀጀကᴀᴀᰀ ᄀᴀကᬀᬀᴀ ᄀᬀကᴀༀᔀ ᴀကᴀ᐀ᰀ ᴀᴀက᐀᐀ᰀ ᴀᬀကᄀᔀᰀ ሀሀ ᘀጀကᄀ ጀᴀက᐀ᴀ ጀᴀကᰀጀ ጀ᐀ကༀᰀᬀ ᰀᴀᘀကᰀᔀ᐀ ጀကᴀကᔀᰀᬀ
᐀ကༀᔀᘀ ጀᄀကᘀᴀᰀ ሀሀ ሀሀ ᘀက᐀ᘀᬀ ᔀကༀᔀᘀ ሀሀ ሀሀ ༀကᬀༀᬀ ᄀကༀ᐀ᰀ ሀሀ ጀᬀ᐀က᐀ᰀ ༀᄀကጀᘀ᐀
ᄀကᘀᬀༀ ᄀကᴀ ሀሀ ᐀ᄀᰀ ᴀကᰀጀ ጀကᬀᘀ᐀ ᴀကᬀༀᰀ ሀሀ ᔀ᐀ᄀ ᐀ ᴀကᔀᴀ ༀᰀကጀᴀༀ ᘀጀကᴀᰀጀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀက᐀ᴀကᬀᴀ
ጀጀကᴀᄀᴀ ሀሀ ᴀᬀጀကᴀᘀᔀ ጀᄀကᔀ᐀ᘀ ᴀༀကᰀᔀᰀ ᴀᰀကᰀጀ ሀሀ ሀሀ ጀጀကༀ᐀ᴀ ጀᄀကᬀᴀᔀ ကᴀጀᘀ ᰀᔀ᐀ကༀ᐀ᴀ ጀကጀ᐀᐀ကᄀᔀᬀ
ጀጀကᬀᴀ ᄀက᐀ᔀ᐀ ሀሀ ሀሀ ᴀᬀက᐀ᄀ ጀ᐀ကᰀᘀᄀ ᴀᰀကᄀᬀᬀ ሀሀ ጀᄀကᄀༀ ጀᴀကᴀༀ᐀ ሀሀ ᴀༀༀကᴀጀ ᘀༀᰀကᬀᰀ
ሀሀ ሀሀ ሀሀ ᄀကᄀༀᘀ ᰀᔀᄀက᐀ᴀጀ ༀጀက᐀᐀ᔀ ሀሀ ሀሀ ᰀᴀကᘀᬀༀ ᄀᬀကᘀᬀༀ ᄀကᄀᄀ᐀ ጀᴀကᴀᬀᄀကᰀ ᰀᘀကᴀᘀᘀကᴀ
ጀᄀကᄀᬀᘀ ᐀ကᬀ᐀ጀ ሀሀ ጀကᴀᔀᬀ ᄀကᴀ᐀ᔀ ᄀကᰀༀᄀ ᔀကༀᰀ᐀ ሀሀ ᰀကᴀᄀᴀ ᴀကᔀᄀᔀ ᄀကᴀༀᰀ ᔀᰀကᰀጀ ᬀကᘀᰀ
ᰀကᰀᴀᬀ ᴀᬀကᬀᬀᘀ ᴀༀကᬀᔀ ᴀጀကᴀᔀᔀ ጀᴀကᔀᬀᰀ ጀጀကᬀጀጀ ሀሀ ሀሀ ᔀကᄀᬀༀ ᔀကᬀ᐀ ሀሀ ᐀ကᄀᰀ ༀᄀᘀကༀᘀᄀ
᐀ጀကᄀᔀᴀ ᄀကༀᘀጀ ሀሀ ጀༀကᬀༀᄀ ᴀᴀက᐀ᔀ ᴀᬀကᰀᬀༀ ጀༀကᔀᰀ ሀሀ ጀༀကᄀᄀᘀ ጀᰀကጀᴀᴀ ጀༀကᰀᴀༀ ᄀᰀༀကᔀༀ ጀကᔀጀᄀကༀᴀༀ
ᔀကᴀጀጀ ጀᄀကༀᰀᘀ ሀሀ ጀᰀကᴀጀᴀ ᔀကᔀᬀ᐀ ᔀကᬀᰀᄀ ሀሀ ሀሀ ༀကᬀ᐀ᄀ ᄀကᰀᰀᴀ ༀကༀᰀᴀ ᰀက᐀ጀ ᄀᰀጀကጀༀᔀ
᐀ᬀကᬀᬀጀ ᴀᰀကᬀᔀᴀ ሀሀ ᐀ᄀကᰀᄀᴀ ጀᬀᘀကᬀᴀᬀ ᐀ᔀကༀᬀ ጀᔀༀကᴀᬀༀ ጀᬀༀကᔀ᐀ᴀ ᔀᄀကᬀᰀᰀ ᴀကᘀᰀᰀ ᔀကᬀༀᘀ ᄀᔀༀကጀጀᄀ ᄀကᰀༀᄀကༀᄀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᄀༀༀ ᴀက᐀ᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᔀᰀᔀ ጀༀကᴀ᐀ᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᴀကༀᰀᬀ ᴀᔀက᐀ᰀༀ
ᄀကᘀᬀༀ ༀကᘀᘀ ሀሀ ᄀကᴀᴀጀ ᴀကᄀᄀ ᴀကᰀᘀ ሀሀ ሀሀ ጀကᔀᴀᬀ ጀကᄀᴀ ᴀကᴀᰀᔀ ᴀༀကᘀༀᰀ ጀጀ᐀ကᄀᔀᰀ
ᔀကᴀጀጀ ጀ᐀ကᰀᘀ᐀ ሀሀ ᰀကༀ᐀ᔀ ᔀကᰀᘀ ᔀကༀᔀᘀ ሀሀ ሀሀ ༀကᔀᴀᰀ ᄀကᘀༀ᐀ ᰀကᬀᬀᰀ ᰀကༀᔀᘀ ᰀᬀကᴀༀ
ༀጀᴀကᴀᔀᴀ ᴀᄀကጀጀᔀ ጀᰀᄀကᔀᘀᴀ ᴀ᐀ကᬀᬀᔀ ጀᘀጀကᰀᄀ ጀᬀက᐀ᰀᰀ ሀሀ ༀᰀကᘀᄀᘀ ጀጀᬀက᐀ᘀᰀ ጀᬀᴀကᘀᔀᬀ ကᔀᰀ ጀကᔀༀ᐀ကᴀጀᘀ ጀᬀကᰀጀᴀကᬀጀ᐀
ᄀᄀༀကᴀᰀᬀ ᄀᴀᰀကᘀༀༀ ᴀᬀကጀጀ ᰀᔀ᐀ကᬀᔀ ᴀᰀ᐀ကᰀ᐀ ᴀጀကᘀ ᰀᘀ᐀ကༀᔀ᐀ ༀᬀကᬀᬀᬀ ጀᄀᄀက᐀᐀ ጀᰀༀက᐀ᴀᄀ ጀༀᔀကༀᴀᴀ ጀကᰀᄀᔀက᐀ༀጀ ᐀ကᴀᴀᰀကᘀᴀᰀ
ጀᴀကༀᬀᘀ ᴀကᬀᬀᘀ ሀሀ ᔀကᴀༀᬀ ጀᬀကᔀᴀᘀ ᐀ကᔀጀ ሀሀ ሀሀ ကጀ ༀကᴀ᐀ ሀሀ ᔀᴀကༀᘀጀ ᄀကᬀᘀ᐀
ᰀᰀጀကᴀༀ ጀᔀᴀကᰀᘀᴀ ሀሀ ༀᴀက᐀ᘀༀ ᘀᬀကᘀᰀ ᔀᴀကᔀᰀ ሀሀ ጀༀᬀကᰀᘀᔀ ༀᰀကᔀᴀᴀ ᄀༀကጀጀ ༀᬀကᰀༀ ᄀༀကጀᘀᔀ ᄀကᔀጀᬀကᔀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကጀጀ ጀጀကጀጀ
ጀጀᄀကጀᄀᘀ ጀᔀༀကᘀༀᄀ ሀሀ ᔀᬀကᘀᬀᬀ ᐀ጀကᄀᰀᘀ ᔀ᐀ကༀᄀ ᐀ᄀကᬀༀᔀ ጀᄀᘀကᔀጀᴀ ᬀကᬀᰀ ༀጀကᄀᄀᬀ ༀᴀကᄀᔀᘀ ༀጀ᐀က᐀ᰀᄀ ᰀကༀ᐀ᰀကᄀᴀ
ᘀጀကᰀ᐀ᔀ ሀሀ ᴀᬀᬀကᬀ ᄀᘀကᰀᘀᘀ ༀጀကᔀ᐀ ᄀᄀကᔀ᐀ᔀ ጀᴀጀကᔀༀ᐀ ሀሀ ᴀᴀကᴀᴀᘀ ᴀᔀကᘀᔀༀ ᴀༀကༀༀ ༀᰀကጀ᐀ ጀကᔀ᐀ᰀကᄀᬀ
ᴀ᐀ༀကᔀᄀᘀ ጀᄀጀကༀᔀༀ ጀᬀᬀကᰀᬀᴀ ጀကᄀᰀᄀ ᐀ᘀကༀጀ ᐀ጀကጀᬀᬀ ᘀကᰀ ᰀᴀᘀကᴀᘀᘀ ጀကᴀᄀᬀ ༀက᐀ᰀᴀ ༀᰀကጀጀᄀ ᘀ᐀ༀကጀᔀᴀ ༀကጀᔀᴀကᴀᄀᄀ
ᔀကᴀጀጀ ጀᬀကጀᬀ᐀ ሀሀ ᔀကᴀༀᬀ ༀကᬀᬀ ᰀကᰀ᐀ጀ ᘀကᔀጀ᐀ ሀሀ ᴀကᔀ᐀ ሀሀ ሀሀ ᰀᘀကᔀༀᬀ ጀᄀကᰀᘀᄀ
ᔀကᰀᘀ ᰀကༀᘀ᐀ ሀሀ ᴀကᴀᄀᰀ ጀကༀᰀᔀ ጀကᴀ᐀ᘀ ሀሀ ሀሀ ጀကᬀᴀༀ ᘀༀ ᴀက᐀ᘀᴀ ᴀᔀကᬀༀጀ ጀᬀ᐀ကᰀᘀᄀ
ጀᴀကᬀᴀᔀ ༀ᐀ကༀᰀᬀ ሀሀ ᴀᴀကᬀ᐀ ᴀᴀကᔀ ጀ᐀ကᘀᄀༀ ሀሀ ሀሀ ጀༀကᴀᘀᰀ ጀᴀက᐀ᘀᰀ ጀ᐀ကᄀᴀጀ ጀᴀᰀကᰀጀᴀ ጀကᄀᔀᔀကᔀᬀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀ᐀ကᘀᄀ ᔀ᐀ကᔀᔀ
ᴀᬀကༀༀᄀ ᴀᰀကᴀᔀༀ ሀሀ ሀሀ ጀጀက᐀᐀ᄀ ᐀ကᬀᬀጀ ሀሀ ሀሀ ကጀ ༀကጀᬀ ကᰀༀ ᐀က᐀ༀ ᰀᘀᰀကༀ᐀᐀
ᄀᘀᄀကᰀᰀᰀ ᴀᴀ᐀ကᬀᰀ ጀༀကᔀᴀᰀ ᰀᬀᬀကᴀᴀᴀ ጀᰀကጀༀጀ ጀᄀက᐀᐀ᴀ ᰀᬀကጀᬀ᐀ ጀᬀᬀကᬀᬀᬀ ᐀᐀ကᄀᄀ᐀ ᐀ᴀကༀᔀᰀ ጀጀᄀကጀᔀ ᴀကᄀᬀကᄀༀᄀ ᘀကᔀᘀကᄀ᐀
ጀကᔀ᐀ ᰀᘀကጀᬀᘀ ሀሀ ᴀ᐀ကᘀ᐀ᄀ ᴀᬀကᄀᬀᴀ ጀက᐀ༀ ሀሀ ሀሀ ጀᴀကᘀᘀ ጀᬀက᐀ᰀ ጀༀကጀ᐀᐀ ጀᰀༀကᘀᬀ ᐀ༀༀကᰀᔀᘀ
ጀᄀကᄀ ᰀᄀကᘀᄀጀ ሀሀ ጀကᴀༀ ጀᘀကᔀᰀ ጀᔀကᔀༀጀ ሀሀ ሀሀ ጀᰀကᴀᰀᴀ ጀጀကᴀᄀ ጀᰀကᰀᄀᔀ ጀᬀ᐀ကᬀᬀᬀ ᔀᔀᬀကᄀᔀᄀ
ᴀጀက᐀ᔀᄀ ጀကᄀᄀᬀ ሀሀ ጀᔀက᐀ᬀᔀ ကᄀᬀᄀ ༀကᄀᄀᰀ ᴀကᘀᔀༀ ሀሀ ᄀကጀᬀᴀ ᰀကᄀᘀጀ ሀሀ ᴀကᴀᰀᄀ ᴀᬀༀကᔀᬀᰀ
ༀᔀကᬀᰀᔀ ᄀᄀကᬀᰀ ሀሀ ᴀᰀကᰀᬀༀ ᴀᰀကༀᬀ᐀ ᴀᬀကༀༀ ሀሀ ሀሀ ጀༀကᴀጀᔀ ጀᴀက᐀ጀༀ ᄀကᄀᄀ᐀ ጀᬀᴀက᐀ ᐀ᘀᬀကጀᰀᄀ
ጀᴀᄀကᄀᰀᬀ ᔀ᐀ကᬀᘀᄀ ሀሀ ጀᄀᄀကᔀᘀༀ ᄀᬀကᴀᬀᬀ ᰀༀကༀᄀᄀ ሀሀ ༀᬀကᬀᬀᬀ ᴀကᔀ᐀ༀ ᴀᴀကᔀᄀᴀ ᰀᴀကᬀᘀༀ ጀᴀကᰀᘀᰀ ᴀကᔀᬀကᔀༀ᐀
ᴀကༀጀ ᄀကᴀ᐀᐀ ሀሀ ᄀကᰀᴀ᐀ ᴀᄀကᬀᄀᴀ ᴀጀကᬀᰀ ሀሀ ሀሀ ጀကጀጀᬀ ጀᰀကᔀᘀ ሀሀ ጀᰀᄀကᬀᰀᬀ ጀကጀ᐀ᔀက᐀ᘀ᐀
ጀကᴀༀᰀက᐀᐀ༀ ᄀༀကጀᰀᰀ ᘀᔀጀကᰀᘀጀ ᘀᴀᘀကᔀጀ᐀ ༀጀကᘀᄀᄀ ༀᴀጀကༀᴀ ጀᘀᰀကༀᴀᘀ ᔀᔀကᴀᬀᬀ ᰀᰀᰀက᐀ጀ ᰀᴀᴀကᄀᄀጀ ጀᄀᔀကጀᄀᬀ ᄀကᰀᬀကᘀᄀ ᴀကᴀᴀༀကጀᄀᔀ
ጀᰀᴀကጀᬀ᐀ ᔀᬀကᄀᔀ᐀ ሀሀ ༀᔀကᄀᴀ ᰀༀကᘀ᐀᐀ ᰀᰀက᐀ጀᴀ ሀሀ ሀሀ ᴀᄀကༀᔀᘀ ᴀᬀကᘀᔀ ሀሀ ༀᘀᴀက᐀ᴀጀ ᰀကᴀᬀᄀကᄀᴀᄀ
ᴀᄀကᄀᘀ ᴀᘀက᐀ᰀጀ ሀሀ ሀሀ ጀༀကᴀ᐀ༀ ጀᄀကᬀᔀ ሀሀ ሀሀ ጀᬀကༀᴀ ᐀ကᬀᰀ᐀ ᔀကༀ᐀᐀ ᔀကᴀ᐀ᔀ ༀᄀကༀᰀༀ
ᔀကᴀጀጀ ᐀က᐀ᔀ᐀ ሀሀ ᐀ကጀጀᴀ ༀကᔀᰀ᐀ ᄀက᐀ᄀᬀ ᐀ကጀᄀᘀ ሀሀ ᰀကᔀᬀༀ ᰀကጀᄀ᐀ ሀሀ ᰀᬀက᐀ᴀᄀ ᴀጀጀက᐀ጀᴀ
ጀᴀကༀༀᔀ ᰀᘀကᔀᴀᄀ ሀሀ ሀሀ ጀᄀကᔀᴀ ጀᄀကጀ᐀ᰀ ሀሀ ሀሀ ጀᬀကᔀጀᘀ ᐀ကᬀᘀༀ ကᄀᘀᴀ ᐀ༀကᄀᘀᄀ ጀက᐀ጀᔀ
ጀᴀကᔀᔀጀ ᰀༀက᐀ᰀ ሀሀ ᴀᬀကᬀᔀᄀ ጀ᐀ကᰀᔀᴀ ጀᔀကᬀᰀ᐀ ሀሀ ሀሀ ጀᴀကᔀᰀ ጀᬀကᘀᬀༀ ጀᴀကᬀᔀ ᐀ጀကᔀᔀ ᐀ༀကᘀᬀ
ᄀကᄀᬀ ጀᄀကᰀᘀᄀ ሀሀ ᔀကᴀༀᬀ ကᬀᴀ᐀ ᄀကᘀ᐀ ሀሀ ༀᬀကᬀᬀᬀ ᰀကༀᬀ ᴀက᐀ᘀༀ ᄀကጀᄀᰀ ᘀᘀက᐀ጀᔀ ᄀༀༀကᘀᬀ
ᔀᔀကᄀጀጀ ᔀༀကጀᴀ᐀ ሀሀ ᰀᴀကᔀༀ ᰀᄀကᄀᰀᔀ ᰀᬀကᄀ ᄀᰀက᐀ᴀᄀ ጀᄀᄀကᬀᬀ ᴀᰀကᴀᴀᴀ ጀ᐀ကᔀᴀᄀ ጀᘀကᔀጀᄀ ᴀᰀᰀကᴀᰀᔀ ᴀကᬀᘀᬀကᔀᔀ
ᰀᔀကᴀጀᄀ ሀሀ ᐀ᬀကᘀ᐀᐀ ༀༀကᘀጀᔀ ᴀᴀကᬀᬀᄀ ጀ᐀ကༀጀᬀ ሀሀ ᘀᔀကᴀᬀᬀ ᐀ကᘀጀ ጀጀကጀᔀᰀ ጀༀကᬀༀᘀ ᰀᴀကᘀᰀᰀ ጀကᬀༀᰀကጀᔀༀ
ᰀༀကᬀጀጀ ༀጀကᴀᰀ ሀሀ ᔀᔀကᬀᔀጀ ᴀᔀကᘀ᐀ᔀ ᴀᄀကᄀᬀᘀ ሀሀ ሀሀ ጀᘀကᴀᴀᔀ ጀༀကᄀᘀᴀ ጀᴀကᘀᘀ ጀༀᔀက᐀ᰀ ጀကጀᬀᬀကᴀ᐀
ༀကᘀᘀༀ ᄀᔀကᴀᴀᰀ ሀሀ ᰀጀကༀጀᘀ ᴀᴀကᴀጀ᐀ ጀᘀကᰀᔀ᐀ ሀሀ ሀሀ ጀᰀက᐀᐀ᰀ ጀጀကᘀ᐀ጀ ጀက᐀ᬀᴀ ጀᰀᘀကᔀᬀጀ ጀကጀᴀᰀက᐀ᬀ
ጀᰀༀကጀᬀᴀ ᔀༀကᄀጀᘀ ሀሀ ᰀᔀကᴀༀ ᰀᘀကᰀᬀ ᰀᄀကༀᄀᬀ ሀሀ ጀᬀᄀကᘀᬀᬀ ᴀༀက᐀ᬀᴀ ᴀጀက᐀ᘀᴀ ሀሀ ᴀ᐀᐀ကᬀጀ ᴀကᬀ᐀ༀကᴀᰀᴀ
9988 California State Auditor Report 2003-107 California State Auditor Report 2003-107 9999
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
'ऀࠀ᐀Ѐᤀ$( *᠀ᘀᤀȀ%ऀက܀᠀ᄀᤀऀࠀЀ+
'ༀᄀԀԀ ᔀࠀ᐀ȀȀԀ܀ࠀ̀!Āऀ̀Ԁᄀ*!
)Ѐ̀ऀȀЀԀ ᴀЀᤀ̀܀ሀ$ሀЀ#! *ऀ%ऀༀЀԀ
ᔀࠀ᐀ȀȀԀఀༀࠀ᐀ ,ᄀԀᘀऀက ጀऀ̀᐀
ᔀᘀᄀࠀऀЀԀ ᰀ᐀ऀԀᰀЀᤀᄀ ܀ࠀ̀Ѐ̀᐀ᄀ #ऀЀ%Ѐ̀Ѐကᄀ #ऀЀ.ऀԀऀ̀ऀᄀ ܀ༀԀ̀
ഀༀࠀЀ̀ऀȀ Ѐ ᰀԀЀᔀऀ&ᄀ ᰀ᐀ऀԀ)ༀ̀ᤀऀ̀ऀȀ ᰀ᐀ऀԀᤀᄀ-ᄀᄀ̀,ऀက᐀ ఀȀ̀̀ᄀᤀ" ഀༀࠀЀ̀ऀȀ ഀༀࠀЀ̀ऀȀ
ᴀᤀȀကᤀЀ᠀! #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ 'ᄀༀࠀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᔀ̀ЀЀᤀ!ḀᄀᄀᤀЀԀ ഀༀࠀЀ̀ऀȀ ܀ࠀ̀!ḀᄀᄀᤀЀԀ ᴀᤀȀကᤀЀ᠀! ,Ȁ᠀ᄀ!̀Ȁ!ᔀࠀ᐀ȀȀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ" ܀#܀ ᔀ̀Ѐ̀ᄀḀༀ ᔀᄀᤀ%ऀࠀᄀ܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ Ḁༀ Ḁༀ Ḁༀ Ḁༀ ᔀ̀Ѐ̀ᄀḀༀ ĀᤀЀᘀȀᤀ̀Ѐ̀ऀȀ
9$!ԀԀ1̀0Ԁ!&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᬀᔀ ሀሀ ሀሀ ༀကᄀ ᴀጀကጀᴀᴀ ကጀᔀༀ ᴀᔀကᰀᰀ ሀሀ ሀሀ ᰀᴀကༀ᐀
9̀*ఀ܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᔀᴀ ሀሀ ሀሀ ጀༀကༀༀ ጀᘀༀက᐀ᄀ ጀᔀᴀကᰀᴀ ᄀကᄀᔀ ሀሀ ሀሀ ጀᰀᄀကᘀᔀᴀ
9!0Ԁ!/܀̀ഀఀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀ᐀ ሀሀ ሀሀ ᐀ጀကᄀᄀ ጀጀကᰀᄀ ጀᴀᬀကጀᴀᄀ ᰀᴀကᬀᔀᔀ ሀሀ ሀሀ ᐀ကༀᴀᄀ
9᠀!Ԁ ̀ఀἀࠀ᠀ԀᤀԀഀఀ!ἀ ᔀကᰀጀ ሀሀ ᰀᬀ᐀ကᰀᄀᘀ ᰀကጀᰀᴀကᄀᄀ᐀ ᴀကᰀༀᄀက᐀ᔀᘀ ᴀကༀᔀᴀကᴀᴀᄀ ጀကᬀᴀጀကᔀ᐀ᄀ ሀሀ ሀሀ ᴀጀ᐀ကᴀᔀᔀ
9᠀!Ԁ ܀ഀఀἀĀ!(ഀ̀7ఀ̀܀ഀȀ܀!,܀Ѐఀ̀܀ഀ᠀ ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
ࠀऀЀఀ̀܀ഀ
9᠀!Ԁ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᰀᄀကᄀጀᔀကᔀጀᔀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀက᐀ᔀᬀကༀᰀᰀ ሀሀ ሀሀ
9᠀!Ԁ/܀̀ഀఀᨀഀ̀܀ഀ.̀($ ༀကᰀᰀ ጀᬀᘀကᰀ ሀሀ ሀሀ ᰀᰀ᐀က᐀ᘀᴀ ᘀༀༀကༀᴀ᐀ ᔀᬀᘀကᰀᴀᬀ ሀሀ ᰀကጀጀᬀကᄀ᐀ᔀ ጀ᐀က᐀ᴀᘀ
,̀&᠀̀ᨀഀ̀Ȁ̀Ԁऀ ᴀༀကᄀ᐀ᘀ ሀሀ ᔀༀጀကᔀᬀᰀ ကጀᬀᴀကᘀᔀༀ ᄀကᬀጀᬀကᄀᄀᔀ ကᄀᬀᰀကᘀᘀᘀ ᰀကᄀጀᔀကᄀༀ ᘀᄀကᬀༀ᐀ ᄀကᰀᄀကᔀ᐀ༀ ጀကጀᄀᘀကༀᄀᬀ
:+Ԁഀ/܀̀ഀఀᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᴀጀ᐀ ሀሀ ሀሀ ༀ᐀ကᄀ᐀ ᔀᄀကༀጀ᐀ ᴀᘀကༀᔀ ᰀᬀကᄀᰀጀ ሀሀ ሀሀ ᘀကᴀᄀ᐀
:܀܀ऀ᠀+Ԁᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကᄀᘀጀ ሀሀ ᴀᄀༀကᬀᴀᘀ ༀ᐀ጀကᄀᴀ᐀ ᐀ကጀᔀᴀ ᄀ᐀ᘀကᄀᔀ ᴀᬀᔀကᰀᔀᰀ ሀሀ ሀሀ ጀༀༀကᄀᬀᄀ
:܀܀ऀ᠀+Ԁᨀഀ̀܀ഀ.̀($ ᘀༀᘀ ሀሀ ሀሀ ሀሀ ጀ᐀ᴀက᐀ጀᴀ ጀᰀᘀကጀᬀ ጀᴀᬀကᰀጀᴀ ᰀᔀကጀᄀᘀ ጀᬀༀကᄀᄀༀ ᔀༀက᐀ᘀༀ
:܀܀ऀ0̀᠀᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ༀༀ᐀ ሀሀ ሀሀ ᴀᴀᔀကༀᄀጀ ᴀᔀᬀကᰀᬀᄀ ᰀᔀ᐀ကᔀ᐀ᴀ ᔀᘀကᘀᬀᴀ ሀሀ ሀሀ ᘀᔀကᘀᘀ
ĀༀȀԀༀ᠀ᄀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᔀ ᐀ᰀကༀᄀᘀ ᰀᘀᔀကༀጀ ሀሀ ሀሀ ሀሀ ᘀကᄀᰀ᐀ ᘀᘀကᰀᘀᬀ ሀሀ ሀሀ
)Ԁ᠀᠀Ԁ0̀Ԁ3ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀᴀᔀ ሀሀ ሀሀ ᐀က᐀ᄀᄀ ᄀကᰀᄀༀ ᔀကጀᄀ ᴀကༀᰀᬀ ሀሀ ሀሀ ᔀᘀကᴀᔀᘀ
)̀(Ā+2᠀ఀሀ8!܀0Ԁ᠀ഀऀᨀഀ̀Ȁ̀Ԁऀ ༀༀᄀ ሀሀ ሀሀ ጀᬀᬀကᬀᄀᔀ ᄀကᘀᔀ ጀጀ᐀ကᄀᬀᄀ ᘀကᔀᄀጀ ሀሀ ᴀᔀကᘀጀ ᰀᰀ᐀ကᄀᴀᔀ
$̀ഀԀ&Ԁ ᤀ*ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀ ሀሀ ሀሀ ጀༀက᐀ᘀᄀ ሀሀ ጀᬀကᬀᔀᬀ ᰀကጀᰀᬀ ሀሀ ሀሀ ᴀᄀကༀᘀ
܀᠀ᤀḀ̀ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ᄀ᐀ ሀሀ ሀሀ ጀᔀ᐀ကᰀᔀ ᔀကᰀᴀᰀ ጀༀᔀကༀᴀᔀ ᐀ကᬀᄀᬀ ሀሀ ሀሀ ᰀༀᴀကༀጀᴀ
!ఀ̀& !ԀԀ+ࠀ᠀ԀᤀԀഀఀ!ἀ ᐀ᬀ ሀሀ ᴀᘀကༀༀᔀ ᴀᄀကጀᰀᄀ ጀᬀༀကᔀᰀ ᴀᔀᄀကᔀᔀᄀ ᐀ᬀက᐀ᔀༀ ሀሀ ሀሀ ᰀᬀᰀကጀᰀᰀ
8܀᠀ऀ1&$.܀ᤀԀ%ఀऀἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀጀᴀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
/ᤀԀ&ఀ܀3ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᴀᬀ ሀሀ ሀሀ ᴀጀᄀကᬀᬀᘀ ጀᬀᰀကᬀ᐀ ᔀကጀༀ ᔀᬀကᬀᄀ ሀሀ ሀሀ ᔀᄀကༀᄀᰀ
%܀ഀ܀!ࠀ᠀ԀᤀԀഀఀ!ἀ ᔀᘀ ሀሀ ሀሀ ᴀ᐀ကᬀᬀ ጀᬀᔀကጀᰀༀ ᴀ᐀ᘀကༀጀᬀ ጀᬀᴀကᬀጀᬀ ሀሀ ሀሀ ጀᘀᔀကᬀጀ
%܀ഀ܀!ᨀഀ̀܀ഀ.̀($ ጀကᬀᬀ ሀሀ ሀሀ ሀሀ ᔀကᔀᴀጀ ᘀጀကᰀᄀᰀ ᴀᰀ᐀ကጀ᐀ᄀ ሀሀ ጀᴀᄀကༀᴀᬀ ᬀᔀကጀᬀ
%܀᠀&Ḁἀ0̀᠀᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᔀ ሀሀ ሀሀ ᴀጀက᐀ጀ ᐀ကᰀᴀጀ ጀᴀᰀကᔀᴀᬀ ᐀ᰀကᔀᄀᘀ ሀሀ ሀሀ ጀᔀༀက᐀ᄀᄀ
%ᤀᤀԀ!0̀᠀᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᴀᬀ ሀሀ ሀሀ ጀᄀကᴀᘀᬀ ᐀ᴀကༀᰀᰀ ጀጀကᘀᄀᰀ ᬀကᄀᴀᰀ ሀሀ ሀሀ ༀᄀကᰀᄀ
%ᤀᤀԀ!0̀᠀᠀Ԁᨀഀ̀܀ഀ.̀($ ᔀ ሀሀ ሀሀ ሀሀ ᄀጀကᴀᴀᰀ ༀᔀကༀᄀᄀ ጀᬀᄀကᰀༀᰀ ሀሀ ᄀༀကᄀᰀ ᴀᔀᬀကᴀᘀ
9!̀ሀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ᘀကጀᔀᴀကᔀᴀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကጀༀᘀကༀᰀ ሀሀ ሀሀ
93̀ഀ.!ఀԀሀ'܀ഀ()!ഀᨀഀ̀܀ഀ ᬀᔀ ሀሀ ሀሀ ᴀᰀᰀကༀᄀᄀ ᔀᰀကᘀ᐀ ጀༀᬀကᰀᰀᄀ ᘀᰀကᴀᘀᴀ ሀሀ ሀሀ ጀ᐀ကༀᘀ
5ᄀ̀ༀᤀЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᴀကᬀᔀᬀ ሀሀ ᰀᄀༀကጀጀᔀ ሀሀ ሀሀ ༀᴀကᔀༀᔀ ᴀᘀᬀက᐀ᄀጀ ሀሀ ሀሀ ᴀက᐀ᘀ᐀ကጀጀᄀ
)!̀((&ࠀ᠀ԀᤀԀഀఀ!ἀ ᄀᄀᬀ ሀሀ ሀሀ ጀༀᬀကༀጀᰀ ᘀᘀကᰀᘀ᐀ ᴀᴀကᄀༀༀ ༀᔀကᔀጀༀ ሀሀ ሀሀ ᄀ᐀ကༀ᐀ᔀ
܀ഀԀC܀,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᴀጀကༀᔀᘀ ጀᄀᴀက᐀ጀ ᴀᰀကༀᬀ ༀကༀᘀက᐀᐀ༀ ᐀ᘀᄀကༀᘀ᐀ ᐀᐀ᴀကᔀጀ ᰀကᬀᬀᔀက᐀ༀ ጀᬀᔀကᄀༀᬀ ᴀကᴀᄀጀကᔀጀༀ ᔀᔀᰀကጀᘀᰀ
2̀᠀᠀ᤀ܀!Ԁᨀഀ̀Ȁ̀Ԁऀ ᰀကᰀ ሀሀ ሀሀ ᐀ᘀᘀက᐀ጀ ᔀကጀᴀ ᔀ᐀ᄀကጀᬀ᐀ ᄀ᐀᐀ကༀᔀ ሀሀ ሀሀ ᴀကᘀᴀᬀ
8܀᠀ऀԀഀ,᠀᠀Ԁἀ $!ఀԀ!%Ѐ$܀܀᠀ ጀༀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᘀᘀ ሀሀ ሀሀ ሀሀ
.ԀഀԀᤀԀࠀ᠀ԀᤀԀഀఀ!ἀ ᘀကᰀᴀᴀ ሀሀ ሀሀ ᰀကᄀᬀᬀကᔀጀᔀ ጀကᘀᔀ᐀ကᴀༀ᐀ ᴀကᬀᰀᔀကᬀᴀᘀ ጀကጀᬀက᐀ ሀሀ ሀሀ ᐀᐀ကጀༀ
4Ԁ&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀᄀ ሀሀ ሀሀ ᴀᬀጀကᘀༀ ᄀጀကᄀᬀᴀ ሀሀ ᔀᰀကᔀ᐀ ሀሀ ሀሀ ᔀကᔀᘀༀ
4܀܀!*!+ᨀഀ̀Ȁ̀Ԁऀ ᔀကༀᴀ᐀ ᰀᴀကᄀᔀᴀ ᄀᴀက᐀ᄀᄀ ጀက᐀ᘀᔀကᰀᄀᄀ ᔀᰀက᐀ᔀ ༀᄀᴀကᰀᄀ ጀကᬀༀᰀကᴀᄀ᐀ ሀሀ ᔀ᐀ကᬀᘀᄀ ጀᄀ᐀ကᔀᄀᰀ
4*ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᴀ᐀ ሀሀ ሀሀ ᰀᄀကༀᰀᬀ ሀሀ ጀᘀကᔀᬀᴀ ጀကᘀᘀ ሀሀ ሀሀ ሀሀ
Ā+#!+ᨀഀ̀Ȁ̀Ԁऀ ᰀကᄀᔀᘀ ሀሀ ሀሀ ᘀᰀᰀကጀᰀ ᴀᔀကᄀༀ᐀ ᰀᬀကᬀ ᄀᔀጀကᬀᰀ᐀ ሀሀ ሀሀ ሀሀ
ĀЀԀഀ,̀Ԁ3ࠀ᠀ԀᤀԀഀఀ!ἀ ᴀကༀᴀጀ ሀሀ ᄀ᐀᐀ကᄀༀ᐀ ጀကᬀᰀᄀကጀጀༀ ᔀᰀᬀကጀᴀ ጀᘀကᬀᬀ ᰀᄀᰀကጀᬀ ሀሀ ሀሀ ༀༀᄀကༀᔀᘀ
ĀC̀ᨀഀ̀Ȁ̀Ԁऀ ᰀကᔀᄀᘀ ሀሀ ሀሀ ᘀᄀᘀကጀᘀᔀ ᰀጀༀကༀᄀༀ ༀᘀᄀကᬀᔀᰀ ༀᰀᬀကᔀᘀᰀ ሀሀ ༀᄀက᐀ጀ᐀ ᴀᘀጀက᐀ᴀᄀ
Ā<ഀ!ऀࠀ᠀ԀᤀԀഀఀ!ἀ ጀༀကᴀ ጀᄀጀကᴀᴀ ጀကጀጀᰀကᬀᔀᘀ ကᬀကᘀᘀᘀ ᄀကᴀᰀကᬀᘀ ᄀကᴀᄀᰀကጀጀ ᴀကጀᔀᬀကᘀᄀ ሀሀ ሀሀ ጀကጀᘀᰀကᔀᔀᄀ
Ā<ഀ!ऀᨀഀ̀܀ഀ.̀($ ጀༀကᴀᄀᬀ ሀሀ ሀሀ ሀሀ ᴀကᰀ᐀ᰀကᔀᬀༀ ጀကༀጀကༀጀᔀ ᴀကᬀᔀᄀကᘀᄀᰀ ሀሀ ᰀက᐀ᰀᬀကᬀᄀᬀ ༀᔀᬀကᬀᬀᔀ
#᠀Ԁ&ഀఀ,᠀᠀Ԁἀࠀ᠀ԀᤀԀഀఀ!ἀ ကᘀ᐀ ሀሀ ሀሀ ᴀကༀᄀᄀကༀጀ ᰀᴀ᐀ကᴀᴀᴀ ᄀᘀကᔀᰀ ᐀ᰀጀကᰀᘀᄀ ሀሀ ሀሀ ᴀᔀᘀကጀ
1̀܀ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀကጀጀ ሀሀ ሀሀ ጀကᰀᬀ᐀ကᄀ ᘀᄀᘀက᐀ጀ᐀ ༀᘀက᐀ༀᬀ ᄀᘀᄀကᔀᘀጀ ሀሀ ሀሀ ጀᴀ᐀ကༀༀጀ
%ഀఀ ᠀!ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀᰀ ሀሀ ሀሀ ᘀကᘀᘀᬀ ሀሀ ᴀጀကༀᔀ᐀ ༀကༀጀᴀ ሀሀ ሀሀ ሀሀ
%ഀఀ#᠀ࠀ᠀ԀᤀԀഀఀ!ἀ ᰀက᐀ᄀᄀ ሀሀ ᐀ᄀᄀကᘀᄀጀ ጀကༀᬀကᔀ᐀ᴀ ጀကᴀᔀ᐀ကጀᬀᰀ ጀကᴀᬀᴀက᐀ጀᔀ ༀᴀကᔀᔀᬀ ሀሀ ሀሀ ༀကᔀጀ
%ഀఀ#᠀ᨀഀ̀܀ഀ.̀($ ጀကༀᴀ᐀ ሀሀ ሀሀ ሀሀ ጀᘀ᐀က᐀ᔀༀ ᰀᰀᰀကᬀᴀᰀ ᴀጀᰀကᰀ᐀ᬀ ሀሀ ጀᬀᰀကᴀᘀᔀ ᰀᔀကᔀᬀ
%̀ᤀ̀,᠀᠀Ԁἀᨀഀ̀Ȁ̀Ԁऀ ᴀᰀကᴀᰀᴀ ᴀᘀᘀကᰀᬀᰀ ሀሀ ༀကᔀጀᬀကᔀᴀᘀ ጀကጀᰀᰀကጀጀༀ ᔀᰀጀကᬀጀ ᰀကᴀጀጀကᄀᬀᰀ ሀሀ ကᄀᰀᄀကጀᬀ᐀ ጀကᴀᴀᘀကᄀᘀᔀ
%܀ᤀ̀&ᨀഀ̀܀ഀࠀ᠀ԀᤀԀഀఀ!ἀ ༀጀጀ ሀሀ ሀሀ ጀᰀᘀကༀᴀᘀ ᰀကጀ ᴀ᐀ကᄀᔀ ᔀကᴀᬀ ሀሀ ሀሀ ༀༀကᰀᰀጀ
,Ԁഀఀ! ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
,Ԁഀఀ! ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ጀကᄀᬀᬀကᰀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᄀကᬀᴀကᔀᬀ ሀሀ ሀሀ
,Ԁഀఀ!ᨀഀ̀Ȁ̀Ԁऀ ጀᘀကጀᔀᔀ ᰀᬀကᬀༀ ᐀ᄀᬀကᄀ᐀ᄀ ᄀကᬀᘀကᰀༀ ᴀကᄀᄀᘀကༀ᐀ᄀ ᴀကᴀᄀကᰀᘀᬀ ᴀကༀᴀᰀကᴀጀᴀ ሀሀ ᰀကᄀᘀက᐀ᄀ ጀကᰀᄀᬀကᔀጀ
ἀȀԀȀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀᄀᬀ ༀጀᄀကᰀᴀጀ ᴀༀᴀကᴀᘀᔀ ሀሀ ሀሀ ጀጀကༀᬀ᐀ ᔀᰀက᐀ᴀᔀ ᴀကᰀᬀᘀ ሀሀ ሀሀ
-0̀&/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᘀကᄀጀ᐀ ሀሀ ༀༀᔀကᘀጀ ᴀကጀᴀကༀ ᴀᘀᔀကᴀጀᰀ ᘀ᐀ጀကᴀጀༀ ጀကጀᘀᴀကᴀᴀᘀ ᘀᔀကᴀ᐀ ᴀᔀကᰀጀ ጀༀༀကᘀᄀ
ࠀ&*!ఀ܀ᨀഀ̀Ȁ̀Ԁऀ ᘀጀᄀ ሀሀ ጀༀᘀကᄀᬀᬀ ᴀᴀᰀက᐀᐀᐀ ጀᄀጀကᄀጀ᐀ ᴀᬀᴀကᘀᄀᰀ ጀᬀᄀကᄀᄀጀ ሀሀ ሀሀ ᴀᔀᬀကༀᔀ
:&$̀ഀ(ఀ܀ഀᨀഀ̀Ȁ̀Ԁऀ ကጀᴀ ሀሀ ጀကጀᘀᴀကༀᴀᬀ ጀကᘀᔀᴀကༀᰀ ጀကༀᘀᔀကༀᄀᴀ ᴀကᴀᔀကᔀༀᴀ ᘀᰀ᐀က᐀ጀ ᄀᘀကᔀᬀᄀ ᴀᰀ᐀ကᬀጀ ᄀᬀᴀကᄀༀᄀ
:̀ഀఀԀ!&/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀကᘀ᐀ ሀሀ ጀༀᴀကᔀᰀༀ ᄀᄀጀကᘀᬀጀ ᴀᔀᔀကᬀᘀༀ ᄀᄀᘀကᘀᄀᄀ ᴀᄀကᰀᴀ ༀ᐀ကጀᘀᰀ ሀሀ ᴀᰀᄀကᔀ᐀ᰀ
:܀܀ऀ᠀ഀऀ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ጀᬀကᰀༀᄀ ሀሀ ᘀᴀༀကᬀᰀ ᴀကᘀᴀᔀကᘀᘀጀ ጀကᰀᰀᔀကᔀ᐀ᬀ ጀကᔀᰀကᘀጀༀ ጀကᄀᴀᴀကᄀᔀᰀ ጀጀ᐀ကᔀ᐀ᬀ ጀကᬀༀᘀကᘀᄀᄀ ጀကᬀᰀጀကᰀጀༀ
@܀᠀܀ ܀ഀఀἀ1Ā# ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကༀༀᴀ ሀሀ
@܀᠀܀ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ကༀᬀကᘀ᐀ᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀကᔀᘀༀက᐀ᔀ ሀሀ ሀሀ
ἀༀ.ЀᰀȀༀ̀"
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᴀᰀ ሀሀ ጀᴀᔀကༀ᐀᐀ ሀሀ ሀሀ ᰀᘀကጀᴀᰀ ᴀᔀကᔀᄀᔀ ጀᘀༀကᬀༀᬀ ሀሀ ᰀጀ᐀က᐀᐀ጀ
ᜀЀऀԀᤀἀȀ܀! !ԀԀ!ࠀऀЀఀ̀܀ഀ $!ఀԀ!%Ѐ$܀܀᠀ ᄀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᘀကༀጀ᐀ ሀሀ ሀሀ ሀሀ
᠀̀Ȁ܀!ഀ̀4܀ഀఀԀ&&܀!̀#!܀CԀЀఀ ᄀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
ᤀ*ఀ܀ഀ0̀᠀᠀ԀᜀЀऀԀᤀἀ ༀ᐀᐀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
ᤀ*ఀ܀ഀ0̀᠀᠀Ԁࠀ᠀ԀᤀԀഀఀ!ἀ ጀ ሀሀ ሀሀ ᴀᰀကᬀᴀᬀ ᴀᄀကᬀᬀᴀ ᴀကጀᄀ ᘀᔀᰀ ሀሀ ሀሀ ᰀᄀကༀᬀᔀ
4!ἀ&0̀᠀᠀Ԁ $!ఀԀ!ᜀЀऀԀᤀἀȀ܀!ఀ$Ԁᜀ!ఀ& ጀᰀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀༀကጀᘀᴀ ሀሀ ሀሀ ሀሀ
4!ἀ&0̀᠀᠀Ԁ/܀̀ഀఀᨀഀ̀Ȁ̀Ԁऀ ᐀ကᬀ᐀ᔀ ሀሀ ጀကᔀᰀᬀကᬀጀጀ ᴀကᔀᴀᴀကᬀᘀ ᴀက᐀ᄀᄀကᴀᴀጀ ᰀကᘀᘀကጀ ጀကᴀᴀጀကᴀᘀᘀ ሀሀ ᄀ᐀ᘀက᐀ᰀጀ ጀကጀᔀᘀကᔀ᐀ༀ
#᠀ᤀ&ࠀ᠀ԀᤀԀഀఀ!ἀ ጀᄀᬀ ሀሀ ሀሀ ᄀᰀကᰀᘀᰀ ᰀᴀကᬀ᐀ᔀ ᴀጀကༀᔀ᐀ ᴀᴀကጀᴀጀ ሀሀ ሀሀ ᴀᰀကᄀᔀ᐀
:$Ԁఀ᠀ഀऀ $!ఀԀ!ᜀЀऀԀᤀἀ ༀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ
:$Ԁఀ᠀ഀऀࠀ᠀ԀᤀԀഀఀ!ἀ ጀကༀᄀᘀ ሀሀ ᰀᬀᄀက᐀ᔀጀ ᐀ᬀᄀကᘀᔀᴀ ᰀ᐀ᄀကጀᔀ ᴀᔀᔀကༀጀ ᴀጀ᐀ကᔀᴀᘀ ሀሀ ሀሀ ጀ᐀᐀ကᰀༀᬀ
:$Ԁఀ᠀ഀऀᨀഀ̀܀ഀ.̀($ ጀᘀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀᰀကༀᘀጀ ᘀᘀကጀᔀᘀ ሀሀ ሀሀ ጀᰀကༀᰀጀ
@Ḁ ܀ഀఀἀ !ԀԀ!#!Ԁ*!!ఀ܀!ἀ $!ఀԀ! ᰀༀༀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀက᐀ᴀᬀ ሀሀ ሀሀ ሀሀ
@Ḁ ܀ഀఀἀ%ࠀ'#ᜀ ᬀ ༀကᴀᬀᰀကጀᔀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀကༀ᐀ᰀက᐀ᘀᔀ ሀሀ ሀሀ
ᔀༀ.̀Ȁ̀ЀԀ!ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀ ကᴀጀጀကᴀᴀᔀ ᴀကᔀጀጀက᐀ᄀᬀကᄀᘀᄀ ᔀᬀᴀက᐀ጀ᐀ကᰀༀༀ ጀကጀᬀကᰀༀᬀကᬀᬀᬀ ጀကᬀጀᘀကᰀༀጀက᐀᐀ᔀ ጀကጀᔀᴀကᔀༀᔀကᔀᰀᴀ ᘀༀᰀကᔀᄀᔀကጀༀᬀ ༀᬀကᔀᰀᴀကጀᬀጀ ༀᘀ᐀ကᴀကጀᄀༀ ༀᬀጀက᐀ᔀጀကᄀᔀᔀ
6܀ഀሀ'܀Ѐ᠀ࠀऀЀఀ̀܀ഀᜀ(ԀഀЀ̀Ԁ& ᬀ ሀሀ ጀကᰀကᄀༀᔀကᴀጀ ሀሀ ᴀᰀᄀကᔀ᐀ကᴀᘀ ጀᴀကᴀᰀ᐀ကᄀᬀ ᴀጀᬀကጀᘀᘀက᐀ᄀᘀ ጀᬀကᄀᄀကᘀጀᘀ ሀሀ ሀሀ
ĀȀ̀ЀԀ ကᴀጀጀကᴀᴀᔀ ᴀကᔀጀጀက᐀ᄀᬀကᄀᘀᄀ ᴀကᬀ᐀ကᰀᔀကጀ ጀကጀᬀကᰀༀᬀကᬀᬀᬀ ጀကᴀༀᰀကጀᴀጀကᴀༀ ጀကጀᘀᄀက᐀᐀ᔀကጀ᐀ᴀ ጀကᬀᰀက᐀ᰀကᬀ᐀ᘀ ጀကᰀᔀက᐀ጀ᐀ ༀᘀ᐀ကᴀကጀᄀༀ ༀᬀጀက᐀ᔀጀကᄀᔀᔀ
110000 California State Auditor Report 2003-107 California State Auditor Report 2003-107 110011
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀጀऀ̀᐀ᔀᘀᄀࠀऀᜀऀࠀ܀᠀Ȁༀ̀ᜀȀᤀ̀᐀ᄀĀȀᘀᨀᬀᰀЀ̀ᄀကȀᤀऀࠀЀԀᴀᤀȀကᤀЀ᠀
ḀऀࠀЀԀἀᄀЀᤀᨀᬀᬀ !ᬀᨀ
ᔀࠀ᐀ऀᜀᜀ!
$ༀ̀Ѐ᠀Ѐ̀ᄀ *̀ᤀༀࠀ̀ऀȀЀԀ
ᔀ̀ЀЀᤀ! Āऀ᠀ᄀЀ
'ᄀကऀȀЀԀ 'ᄀ᠀ᄀऀЀԀ ᔀᘀᄀࠀऀЀԀ $Ѐᄀ ᰀЀԀऀᜀȀᤀऀЀ ᔀ̀Ѐᜀᜀ
ᔀࠀ᐀ȀȀԀ /ࠀࠀༀᘀЀ̀ऀȀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ഀༀࠀЀ̀ऀȀ *̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀᔀࠀ᐀ȀȀԀ*̀ᤀༀࠀ̀ऀȀЀԀ ᴀༀ.Ԁऀࠀ #ᄀ%ᄀԀȀᘀ᠀ᄀ̀ /̀᐀ᄀᤀ
ഀࠀȀȀ᠀ऀࠀ *᠀ᘀᤀȀ%ᄀ᠀ᄀ̀ ᰀᄀ̀ᄀᤀЀ *̀ᤀༀࠀ̀ऀȀ -ЀЀ̀ᄀ -Ѐ̀ᄀᤀऀЀԀ ᔀༀᘀᘀԀᄀ᠀ᄀ̀ЀԀ ܀ࠀࠀȀༀ̀Ѐ.ऀԀऀ̀" -Ѐ̀ᄀᤀऀЀԀ1! ᔀࠀ᐀ȀȀԀ 'ᄀᜀȀᤀ᠀ ᰀЀ̀ᄀကȀᤀऀࠀЀԀ
*᠀ᘀЀࠀ̀܀ऀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ᔀᄀ̀̀Ԁᄀ᠀ᄀ̀ ᴀᤀȀကᤀЀ᠀ 0ᤀЀ̀ ܀ࠀ̀ ᨀ ఀऀ.ᤀЀᤀ"܀ࠀ̀ ᴀᤀȀကᤀЀ᠀ ᴀᤀȀကᤀЀ᠀ ĀȀ̀ЀԀ
ᔀကᴀጀጀ ᴀᄀကᔀᬀᬀ ሀሀ ሀሀ ጀጀကᄀᔀ ᐀ကᔀጀᰀ ကᘀᬀᰀ ሀሀ ᔀကጀᔀᘀ ကጀᬀༀ ᴀကᔀᔀᬀ ༀᄀကᰀᬀ ᰀᰀᄀကᄀᄀᰀ
ༀᄀကᔀᘀᬀ ᄀကᔀᰀᰀ ሀሀ ᴀᴀကᰀ ᴀᰀကᴀᔀᴀ ᴀᬀကༀ᐀ᘀ ሀሀ ሀሀ ጀༀကᄀᘀጀ ጀᰀကጀᄀᰀ ጀᬀကᰀᘀᴀ ጀᬀᄀကᰀᴀ ጀကᬀᰀༀကጀ
ᰀ᐀ကᘀᬀ ᰀᰀကᴀ᐀ᔀ ሀሀ ጀ᐀ကᬀᄀᴀ ጀጀကᬀᔀᘀ ᐀ကᔀ᐀ᔀ ሀሀ ሀሀ ᔀကༀᄀᴀ ကᰀ᐀ ᐀ကጀᄀጀ ጀጀᰀကᘀᬀᴀ ᔀ᐀ကᄀᰀༀ
ᘀᴀᬀကༀᘀᔀ ᰀༀကጀᔀ᐀ ሀሀ ᔀᘀက᐀ᰀ ᰀᄀကᄀᄀᘀ ᰀጀᄀကༀᄀᬀ ᄀᴀጀကጀᄀ ༀᬀကᬀᬀᬀ ᴀᰀကጀༀᘀ ᴀᬀᬀကᄀ ᘀༀကༀ᐀ᴀ ጀကᔀᴀကᄀᔀ᐀ ጀᄀကༀᴀༀကᄀᔀ
ሀሀ ሀሀ ༀᰀကᴀᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ༀᰀကᴀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀကᰀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᰀကᄀᴀᬀက᐀ጀᰀ
ᰀጀᬀကᬀ᐀᐀ ሀሀ ᔀᔀᄀကᴀጀᰀ ᰀᔀᔀကᰀༀᬀ ጀᘀᔀကጀ᐀ጀ ጀᔀᄀကᘀᰀᰀ ሀሀ ᘀᄀᄀကᄀᘀᬀ ᘀကᔀༀᴀ ጀᬀᄀကᬀᰀ ᴀကጀᄀ ᴀကᬀༀༀကༀᴀᰀ ጀᬀကᔀጀ᐀ကༀᄀᴀ
ጀက᐀ᬀᬀကጀༀ ጀကༀༀကᴀༀ᐀ ጀကᬀᔀༀကጀᴀጀ ጀကᘀᬀကጀᄀᄀ ጀကጀᴀᄀကༀᄀᄀ ᐀᐀ༀကᰀ ጀကᬀᔀᔀကᰀጀᘀ ᰀༀᬀကᬀᬀᬀ ᔀᬀကༀጀ ᰀᴀကᰀᄀ᐀ ᔀༀᘀကᔀጀᔀ ᔀကᰀༀᬀကᔀༀༀ ᄀༀကᔀᰀᄀကༀᴀᴀ
ጀᬀကጀᔀᔀ ᴀᴀကᘀᰀᰀ ሀሀ ጀကጀༀ᐀ ጀᬀက᐀ᴀᰀ ᐀ကᔀጀ ሀሀ ሀሀ ᔀကᰀጀጀ ကጀ᐀ጀ ᰀကᴀጀᘀ ᴀကᬀᴀ᐀ ᄀᬀ᐀ကᔀᔀᄀ
ጀ᐀ጀကༀᬀጀ ጀༀᴀကᔀᬀᄀ ሀሀ ጀᬀᔀကᔀᔀ᐀ ᔀᰀကᴀༀ ᄀကᰀᄀᘀ ᴀጀကᄀᴀᴀ ༀᬀကᬀᬀᬀ ᄀᘀကᔀᬀ ᄀጀကᰀᔀᘀ ᄀᘀက᐀ᄀᬀ ጀᰀကᄀᴀᰀ ᰀကᘀᬀᔀကᄀᬀᴀ
ᔀጀကᄀᴀ ሀሀ ጀᘀᘀကᬀᘀ ᰀༀကᔀᰀᔀ ᰀༀကᔀᔀ ᰀᴀက᐀ᬀᔀ ᔀᬀကᄀ᐀ᄀ ༀᬀကᬀᬀᬀ ጀကᴀᘀᔀ ᴀጀကᴀጀༀ ጀᔀကᰀᔀᴀ ᄀᴀጀကᄀᴀᰀ ጀကᰀᬀကᘀᴀ᐀
᐀က᐀ᔀᴀ ᔀကጀᄀᬀ ሀሀ ༀᴀကᘀᔀᄀ ᴀᘀကᬀᰀ᐀ ᴀᄀက᐀ጀᬀ ሀሀ ሀሀ ጀᘀကༀᔀ ጀༀကᘀᄀᘀ ᘀကᬀༀጀ ᴀᘀကᘀᄀᴀ ጀကᄀᰀကᄀᬀ
ሀሀ ሀሀ ሀሀ ሀሀ ༀကᘀ᐀ ᰀကጀᄀᬀ ሀሀ ሀሀ ጀကᘀᬀᴀ ጀကᘀᔀᘀ ᄀကጀᴀᘀ ᰀᄀᰀကᴀᴀᘀ ᐀ᰀᘀကᬀᘀ᐀
ᔀကᴀጀጀ ᴀᄀကᄀᴀༀ ሀሀ ᔀကᴀༀᬀ ጀጀကᰀᄀጀ ᐀ကᴀ᐀ᄀ ሀሀ ሀሀ က᐀ᄀᔀ ༀကᘀ᐀ᄀ ကᬀༀᘀ ጀᄀᄀကጀᔀ ༀᴀ᐀ကᔀᄀᘀ
ጀጀကᰀᔀᄀ ᄀᔀကጀᄀጀ ሀሀ ᴀᴀက᐀ᬀ ᰀᬀကᬀ᐀ᄀ ᴀᰀကᘀᰀ ሀሀ ሀሀ ጀကጀᬀᘀ ጀༀကᄀᰀ ༀကᴀᬀᴀ ᴀ᐀ကᬀ᐀ᄀ ጀကጀጀကጀᔀᬀ
ༀက᐀ᬀᬀ ᰀကጀༀ ሀሀ ሀሀ ጀကༀༀጀ ጀကᴀጀᄀ ሀሀ ሀሀ ᘀ᐀ᰀ ᔀᰀ ጀကᴀᔀጀ ጀᄀက᐀ᰀᬀ ᘀᰀက᐀ᬀᔀ
ጀက᐀ᴀ ༀᄀကᄀᔀༀ ሀሀ ᴀᰀကᄀༀᄀ ᴀᄀကᴀ᐀ༀ ᴀᴀကጀᘀ᐀ ሀሀ ሀሀ ጀကᰀᬀᘀ ጀᰀကᘀᄀᄀ ጀᔀကᰀጀᬀ ᴀᄀᬀကᘀᴀ ጀကᴀༀༀကᄀᄀᴀ
ጀᄀကጀ᐀ᘀ ጀᬀጀကጀༀ ሀሀ ᰀᬀကᄀᘀༀ ᰀᘀကᬀ᐀ᘀ ᰀጀကᬀ᐀ ကᰀᴀༀ ሀሀ ᴀᰀကༀᘀ ᴀᬀကᬀጀᄀ ᴀༀကༀༀ ᴀᘀᔀကᰀᘀ᐀ ጀကᴀᔀကᔀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᰀကᬀᴀᰀ ᰀᰀကᬀᴀᰀ
ᴀጀက᐀ༀጀ ༀᬀကᔀᘀᄀ ሀሀ ጀጀကᬀᘀᰀ ᴀᄀကጀᬀ ᴀጀကᄀༀ ሀሀ ሀሀ ጀༀကᬀጀᘀ ጀᰀက᐀ᰀᘀ ሀሀ ᴀᄀᔀက᐀ᄀ᐀ ᐀ᰀကᄀᬀᰀ
ᴀ᐀က᐀ᘀༀ ጀᬀጀကᴀᰀᴀ ሀሀ ᴀጀက᐀ ᰀ᐀ကᰀ᐀ ᰀᰀကᘀᴀᘀ ᄀကᄀ᐀ ሀሀ ᴀༀကᰀᬀ ᴀጀကᄀᘀᄀ ᰀᬀကᰀᬀᄀ ᰀᰀက᐀ᰀጀ ጀကᔀᬀༀကᔀᴀ᐀
ጀ᐀က᐀ༀ ጀᰀᰀက᐀ᬀጀ ሀሀ ᔀကᬀ᐀ ᔀᘀကᔀᴀᘀ ᔀༀကጀᬀ ሀሀ ሀሀ ᰀᔀကༀጀᘀ ᄀༀကᔀᘀༀ ᴀᘀကᰀᘀ᐀ ጀᘀကጀᬀ ᴀကᴀᰀᄀကᬀᴀᘀ
ጀᴀကᰀᔀᴀ ᄀကༀᄀ ሀሀ ᔀကᘀༀༀ ᰀᬀကༀᴀༀ ᴀᔀကༀᄀᘀ ᰀᴀကᘀ ሀሀ ᴀጀကᬀᔀᴀ ጀᔀက᐀ༀጀ ᴀᴀက᐀ ᴀᄀᬀကᴀ᐀ༀ ጀကጀᘀᄀကᴀᔀᔀ
ᴀᴀကᘀᄀ ༀᔀကᬀጀༀ ሀሀ ᰀᴀက᐀ᬀጀ ᴀᴀကༀᴀᰀ ጀ᐀ကᄀᴀ ᴀᴀကᄀᬀ᐀ ሀሀ ጀᄀကༀᄀ ጀᴀကᄀᴀᔀ ᴀᬀကᔀᘀ ᴀᔀᄀကᰀ᐀ ጀကᬀᰀᰀကጀᔀᔀ
ጀጀကༀᔀᄀ ᴀကጀ ሀሀ ᰀᄀက᐀ༀᰀ ᰀကༀᔀᄀ ᰀᄀကᄀጀᄀ ሀሀ ሀሀ ጀᔀကᬀᔀ ᴀᬀကༀጀ ᰀᴀကᴀጀᬀ ༀᬀᄀကༀ᐀ጀ ጀကᴀᔀᰀကᔀༀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᰀᄀጀကᰀᔀᘀ
ጀᄀကༀᔀ ᘀᰀကༀᰀᄀ ሀሀ ጀᘀကᴀᘀ᐀ ᰀᰀကጀᄀ ᴀᘀက᐀ᴀ᐀ ሀሀ ሀሀ ᴀጀကጀᬀༀ ጀᔀက᐀ጀᄀ ጀ᐀ကᔀᬀᰀ ᴀጀᘀကᰀᘀ ጀကጀༀက᐀ᔀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᬀᔀᘀ ᄀᄀကጀ᐀ ሀሀ ሀሀ ᴀᄀကᘀᴀ ᴀ᐀ကᴀጀ ᰀᘀကᬀᄀጀ ᔀကༀጀᔀကᔀ᐀ ጀጀကᘀ᐀ᴀကጀᬀᬀ
ጀᬀကༀᔀ ᰀᔀက᐀ᬀᔀ ሀሀ ጀᘀကᄀༀༀ ᴀጀက᐀ᴀᔀ ጀᘀကᰀᬀ က᐀ᬀᴀ ሀሀ ጀᄀကጀༀᘀ ጀᴀကᬀጀᴀ ጀᴀက᐀ᰀᴀ ጀᴀᬀကᬀᘀᄀ ᄀᴀကᴀༀᰀ
ᰀᔀༀကᰀᔀᰀ ጀကᰀᴀကጀጀᘀ ሀሀ ᔀ᐀ကጀᰀ ᐀ᘀᔀကᰀጀ ᘀᔀ᐀ကጀᄀ ጀက᐀ᬀᰀကᘀጀᘀ ጀᬀ᐀ကᘀᬀᬀ ༀ᐀ᘀကᬀᘀጀ ༀᔀကጀᔀᴀ ༀᄀᔀကᬀᔀᔀ ᄀကༀᘀᔀက᐀ᴀ ᴀကᄀᄀကᄀᰀᬀ
ᴀ᐀ᔀကᰀᄀༀ ᴀༀᄀကᴀጀ ሀሀ ᰀጀጀကᔀᴀጀ ጀᔀᴀကᄀᴀᘀ ጀༀကጀጀ ሀሀ ᴀᬀጀကༀᔀᰀ ጀᬀကᘀༀᴀ ᐀᐀ကᬀༀᰀ ጀᴀᬀကᰀᴀ᐀ ጀကᬀᰀᰀကᬀᬀ᐀ ကᬀᘀကᰀጀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᄀᴀကᘀᔀᘀ ᄀကᔀᄀ
᐀ᬀༀကᘀᬀༀ ᔀᰀᘀကጀᘀᄀ ሀሀ ᄀጀᴀကᰀᬀ ᄀᬀကᄀጀ ᰀᴀကጀᘀᰀ ༀ᐀᐀ကᰀᬀᘀ ሀሀ ᴀᔀᴀက᐀ጀᬀ ᴀᰀጀကᄀᴀ ᴀༀᴀကᔀᘀ ᴀကጀጀᄀကᘀᔀጀ ጀᄀကᘀᔀᰀကᬀጀᄀ
ጀጀက᐀ᔀᰀ ᄀကᄀᘀ ሀሀ ጀᄀကᴀᬀᴀ ᴀကᰀᔀጀ ᴀᰀကᴀᰀ ሀሀ ሀሀ ጀᔀကༀༀ ጀᄀက᐀ᴀᴀ ጀကᘀༀༀ ጀᴀᬀကༀᰀ᐀ ᔀᔀကጀༀ᐀
ᴀᘀᰀက᐀ᔀᄀ ༀጀᰀကᄀᔀ ሀሀ ᰀᄀကᬀᄀᬀ ᰀༀᘀကᄀᬀ ᰀᴀᬀကᘀጀ ᰀᬀༀကᴀᴀᬀ ሀሀ ᴀጀᘀကᘀᄀ᐀ ᴀᬀကጀༀᘀ ᴀጀᘀကᬀༀጀ ጀကᰀᰀကༀᔀጀ ᐀ကᰀᘀༀကᘀᴀᔀ
ᔀကᴀጀጀ ጀጀကᔀᰀጀ ሀሀ ጀᔀကጀᄀ ༀကᄀᘀᴀ ༀကጀༀᬀ ሀሀ ሀሀ ᰀကᘀᰀᔀ ᰀကᴀᬀ ᰀကᔀጀᴀ ᄀᘀကᴀᔀጀ ጀᔀༀက᐀ᰀ
ጀᄀကༀᔀ ᴀጀᔀကᰀጀ ሀሀ ᴀᬀᔀကༀᰀ ጀᄀကᰀᄀጀ ጀᄀༀကᘀᴀ ሀሀ ሀሀ ጀᬀᬀကᔀᔀ ᐀ᰀက᐀᐀᐀ ጀᬀᘀကᬀᄀ᐀ ༀᘀጀကༀᄀጀ ᴀက᐀᐀ༀကᔀᄀ᐀
ᴀᔀကᬀጀᴀ ᴀᘀᔀက᐀ᘀ ሀሀ ጀᄀᴀကᬀༀᘀ ጀጀᘀကᘀᘀ ጀᬀༀကጀᘀ ሀሀ ༀᬀကᬀᬀᬀ ᘀᬀကᬀᘀᔀ ᔀကᘀᔀᄀ ᘀကᴀᬀᄀ ᐀ᬀᴀကጀᘀ ༀကᘀᘀᘀကༀᔀᘀ
ᘀᄀကᬀጀༀ ᴀༀᄀကᴀ᐀ᘀ ሀሀ ᴀᴀᬀကᴀᄀ ጀ᐀ጀကᴀᴀᄀ ጀᔀᬀက᐀ᘀᴀ ᰀༀကᘀༀᰀ ሀሀ ጀጀᄀကᬀ᐀ ጀᬀᔀကༀጀᴀ ༀကᘀᰀጀ ᐀ᰀကᘀᔀᰀ ༀကጀᬀᘀကᰀᔀ᐀
ጀက᐀ᔀᘀကᴀᄀᄀ ጀကᰀᘀကᬀᬀ ሀሀ ጀကᰀᘀကᄀ᐀ ᔀᄀᴀကᬀᄀᄀ ᘀᬀကᴀᘀᴀ ᄀༀᬀကༀༀᬀ ጀကᄀᄀကᬀᬀᬀ ༀᬀကᬀༀᘀ ᄀᴀ᐀ကᬀ᐀ ጀༀ᐀ကᘀ᐀᐀ ༀကᴀጀ᐀ကᰀᘀጀ ᰀᄀကᄀጀᰀကᬀ᐀
ᔀᬀᘀကᰀ᐀ ጀ᐀ᘀကጀᴀ᐀ ሀሀ ጀကᄀᄀᰀကༀᬀᬀ ᰀᘀကᬀᔀ ᬀ᐀ကᴀᰀༀ ᔀᬀᔀကᄀᬀᄀ ༀᬀကᬀᬀᬀ ᰀᬀᴀကᰀᬀᰀ ᰀༀကᬀᔀᰀ ᰀᘀ᐀ကጀᰀ ༀကᘀᬀᴀက᐀ጀ᐀ ᴀጀကᘀᰀᄀကༀᄀༀ
ጀᄀጀကᄀᘀᘀ ᔀᬀᔀကጀᰀ ሀሀ ᰀᔀᔀကༀᘀᰀ ᰀᄀᘀကༀᔀༀ ᰀᬀᬀက᐀ᔀༀ ᔀᴀᴀကᔀༀ ᐀ᔀကᬀᬀᬀ ᴀᴀᔀကᬀᴀᘀ ጀ᐀ᴀကᰀᴀᔀ ᴀᴀᘀကༀ᐀ᔀ ጀကጀ᐀᐀က᐀ᄀ ᐀ကᬀ᐀ༀကᘀᰀᴀ
ᴀᘀᘀကᰀༀ ᴀ᐀ᬀကᴀጀༀ ሀሀ ጀጀᬀကᬀᘀᔀ ጀༀᬀကༀᔀᰀ ጀᄀༀကጀᬀ ᴀༀༀကᘀ ᴀᔀᘀကᄀᬀᬀ ጀᬀᔀကᴀᄀༀ ᐀ᬀက᐀ᔀ ጀᬀᔀက᐀ᬀᬀ ᴀကༀༀᬀကᴀᔀ᐀ ᔀကᔀᰀᄀက᐀᐀ༀ
ᄀကᘀᬀༀ ᰀကᰀༀᬀ ሀሀ ሀሀ ጀကᰀᬀᔀ ጀကᄀᴀᰀ ሀሀ ሀሀ ጀကᬀ᐀ᴀ ᐀ጀༀ ጀကᴀᔀጀ ጀက᐀ጀ ကᘀᴀༀ
ᰀᬀကᘀᬀༀ ᰀᄀༀကᄀ ሀሀ ᴀᴀᰀကᄀᘀᘀ ጀᘀༀကᬀ᐀᐀ ጀᔀጀကᄀᘀᰀ ጀᄀᘀကᰀༀᴀ ༀᬀကᬀᬀᬀ ጀᴀᘀကༀᄀ᐀ ጀᬀᘀက᐀᐀᐀ ጀጀᄀကᰀᄀጀ ጀကᄀༀᘀကᄀᴀ ᘀက᐀᐀ᴀကༀጀ
ጀᴀᰀက᐀᐀ ሀሀ ሀሀ ᴀጀᄀက᐀ጀ ᔀᴀကༀᬀᔀ ᔀᬀကᘀᔀ᐀ ጀᘀကༀༀ ሀሀ ᰀༀကጀᔀᬀ ᄀᴀကᬀᰀ ᴀᔀက᐀᐀ᔀ ᐀ᔀጀကᔀጀᄀ ᴀကᄀༀᄀကᔀༀ
ᰀᰀᰀကᘀᄀ ጀကᔀᬀᔀကᄀ᐀ᬀ ሀሀ ጀကᬀက᐀ᄀጀ ᐀ᔀᔀကᔀ᐀ ᘀᘀကᔀ ጀက᐀᐀ᬀကᔀᴀᄀ ሀሀ ᬀᄀကᄀༀ ༀᄀက᐀ᘀᰀ ᬀᘀကༀ᐀ༀ ᄀကᬀᴀጀကༀ᐀ ᰀጀကༀᬀᬀကᘀᄀጀ
ጀᔀကᴀጀ᐀ ᄀᰀကᰀጀᰀ ሀሀ ጀᘀကጀༀᄀ ᴀᄀကᬀᄀ ᴀጀကᴀᴀ ሀሀ ሀሀ ጀကᴀᬀ᐀ ጀᰀကᔀᄀ ጀᰀကᰀᄀᔀ ጀᄀᄀကༀᬀᔀ ကᄀᄀ
ሀሀ ሀሀ ᰀကༀᴀᬀကᘀ᐀ᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᴀ᐀ᬀကༀᄀༀ ᰀကᘀጀጀကᄀᰀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ᬀက᐀ᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᔀကᬀᰀကᘀᬀᬀ
ᰀᄀကᴀᬀᰀ ጀကᄀༀༀကᘀᘀༀ ሀሀ ጀကᬀ᐀က᐀ᬀᴀ ᘀᬀကᬀᘀ ᔀᰀᰀကᔀᘀᔀ ᄀᴀᰀကጀᬀ ሀሀ ᄀ᐀ᄀကᰀᄀᰀ ᄀᬀကጀᰀᔀ ༀጀᬀကᄀᬀᴀ ᄀကᴀᬀᘀကᴀ ᴀᘀကᔀᴀᄀကᔀᄀᄀ
ሀሀ ሀሀ ሀሀ ሀሀ ᔀᄀကᄀᬀ ጀᄀကᄀᄀᄀ ሀሀ ሀሀ ကᰀᬀᔀ ကᴀᄀ ᴀကᬀ ጀကᬀကᘀᔀᬀ ᴀကᬀᄀ᐀ကᰀༀᘀ
ᴀጀጀကጀᰀༀ ᄀᴀကᰀༀ ሀሀ ᄀༀကጀᬀᘀ ᰀ᐀ༀကༀᘀᔀ ᰀጀကᘀᬀᔀ ᔀᰀကᰀᔀ ሀሀ ᴀᄀༀကጀᔀጀ ᴀᴀ᐀ကᘀᘀᴀ ጀᰀကᔀ᐀ጀ ᴀကᬀᄀᘀကༀᬀ᐀ ጀጀကᬀᬀጀကᄀጀ
ༀကᰀᴀ ༀᘀကᔀጀᔀ ሀሀ ༀᬀကᄀ᐀ᔀ ᄀጀကༀጀᴀ ᰀᔀကༀ᐀ ༀᬀက᐀ ༀༀကᬀᬀᬀ ᴀᄀကጀጀᬀ ᴀᴀကᄀᰀༀ ᴀᔀကጀጀᘀ ᴀጀᰀကༀᄀᰀ ጀကᔀᰀ᐀ကᘀᬀᄀ
᐀ༀကᴀ᐀ᄀ ᄀༀကༀᴀᄀ ሀሀ ༀༀᴀကᄀᘀༀ ᴀᘀᔀက᐀᐀᐀ ᴀᔀကᬀᴀጀ ሀሀ ༀᰀ᐀ကጀᄀጀ ጀᘀᬀကᘀᔀༀ ጀᄀကᘀᴀᄀ ᘀᄀကᄀᴀ᐀ ᴀက᐀ጀကᬀᄀᰀ ጀᄀကᄀᘀကጀᬀᴀ
ጀጀༀကༀᄀༀ ጀᴀᬀကᘀጀ᐀ ሀሀ ጀᄀᴀကᄀༀᘀ ᐀ༀကᔀ᐀ᰀ ᘀᄀက᐀ᘀᘀ ሀሀ ᴀༀကᄀᴀᄀ ༀကጀᔀ ༀᰀကᘀᘀᘀ ༀᔀကᴀ ᐀ᄀက᐀ᰀ ᰀကༀༀᘀကጀ᐀ༀ
ကᰀᰀᴀ ᬀༀကᰀᔀᰀ ሀሀ ጀကᬀᰀᬀကༀᬀ ᄀᔀᴀကᰀጀᰀ ᄀᰀᰀကᄀᄀᬀ ጀᰀ᐀ကᘀᄀᬀ ༀᰀᴀကጀ᐀ጀ ᴀ᐀ጀကᘀᔀᔀ ᴀ᐀ကᘀᘀᄀ ጀᬀༀက᐀ᰀᬀ ᴀကༀༀကᰀༀᰀ ጀᔀကༀᬀᬀကጀᴀᔀ
ሀሀ ሀሀ ጀကᬀᴀᬀက᐀ጀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᴀကᘀᰀᔀ ጀကᬀᄀကᰀᬀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀጀကᘀᄀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᐀ကᰀༀᘀကᄀᰀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ጀༀᔀကༀༀ ጀᬀကༀ᐀ᴀ ሀሀ ሀሀ ༀကᬀ᐀ᬀ ጀᔀကᄀᘀༀ ᰀᬀကጀᬀᘀ ᰀᬀᔀကጀጀᰀ ጀကᴀᴀကༀༀᰀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကᴀༀ ᴀጀကᔀᔀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᰀကᘀᄀༀ ጀᰀကᘀᄀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀကᘀᔀᴀ ᰀကᘀᔀᴀ
ༀက᐀ᬀᬀ ጀᔀᘀကᄀᰀᘀ ሀሀ ጀጀကༀ ᔀᔀကᘀༀ᐀ ᴀᄀကᴀᘀᴀ ሀሀ ሀሀ ጀᔀကᔀᴀ᐀ ጀကᬀ᐀ༀ ጀༀကᴀᬀ ᐀ᰀကᘀᄀᄀ ༀༀᬀကᬀᘀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ᰀᔀကᄀᴀᘀ ᴀကጀᬀ
ጀကᴀᘀᘀကᬀᬀༀ ᔀᄀᄀကༀᰀ ሀሀ ᔀༀကᬀጀጀ ᄀᄀᔀကᴀᰀᄀ ᰀ᐀᐀က᐀ᄀᔀ ሀሀ ᘀᴀጀကᬀᰀᔀ ᴀ᐀ကᬀༀ ᴀༀጀကᰀᴀ ᴀᘀᄀက᐀ༀᴀ ᰀက᐀᐀ᔀကༀᘀ᐀ ᴀᰀကᄀᰀᰀကༀ᐀ༀ
ᔀကᴀጀጀ ጀጀကༀጀ ሀሀ ጀᔀကᰀ᐀ᄀ ༀကጀ᐀ ကᬀᴀ᐀ ကᔀᬀᴀ ሀሀ ᄀကᄀ ᰀကᔀ᐀᐀ ༀကᰀᄀ ጀጀ᐀ကༀ᐀ᰀ ᰀᰀᬀကᴀᴀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᔀကᴀᔀᬀ ጀᔀကᴀᔀᬀ
ᄀጀက᐀ᬀᔀ ᴀᬀ᐀ကᬀᘀ᐀ ሀሀ ጀᴀကᔀᬀ ᘀᄀကᴀᄀ᐀ ᔀᴀကༀༀᄀ ጀᄀᘀကጀᄀᔀ ሀሀ ༀᄀကᄀጀᔀ ᄀကጀᘀᔀ ሀሀ ጀကᬀᰀጀကᘀᔀ ᄀကጀጀༀကༀༀ
ᔀကᴀጀጀ ༀᴀကᄀጀ ሀሀ ጀᴀကᰀᬀᰀ ᰀᬀကᰀༀᰀ ᴀကᔀ᐀ᄀ ሀሀ ༀᬀကᬀᬀᬀ ጀᰀကᴀ᐀ༀ ጀᔀက᐀ᘀᔀ ጀကᘀᄀᘀ ᴀᰀᄀကᄀᄀ ᔀᰀᔀကጀᘀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀጀကᴀጀ᐀ ጀༀကጀᰀ᐀
ሀሀ ሀሀ ሀሀ ሀሀ ጀᬀကᬀᬀᬀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ကᘀᬀᔀကጀༀᔀ
ᄀༀကᬀᰀက᐀ༀᘀ ᄀጀᄀကༀᬀ᐀ကᰀ᐀ༀ ᰀᔀᔀကᘀᔀጀကᬀᬀༀ ᰀᔀༀကༀᴀကᄀༀ ᴀ᐀ༀကᬀᬀᬀကᬀᬀᬀ ᴀༀᬀကᬀᬀᬀကᬀᬀᬀ ᴀᰀᰀကᔀ᐀ༀက᐀᐀ᘀ ጀ᐀က᐀ᘀᄀက᐀ጀ᐀ ጀ᐀ကᄀᔀᔀကᰀ᐀ᘀ ጀༀᘀကᘀᄀༀကᬀᬀᬀ ጀᄀᘀကጀᄀༀကᘀጀጀ ᴀကጀ᐀ᔀကᰀᰀကᴀᰀᰀ ጀༀကᬀᘀကༀᄀကጀༀ
ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ሀሀ ጀ᐀က᐀ ሀሀ ሀሀ ᬀကᰀༀᴀကጀᬀ ጀကᘀ᐀ᄀကᔀᴀကᴀᄀጀ
ᄀༀကᬀᰀက᐀ༀᘀ ᄀጀᄀကༀᬀ᐀ကᰀ᐀ༀ ᰀᔀᔀကᘀᔀጀကᬀᬀༀ ᰀᔀༀကༀᴀကᄀༀ ᴀ᐀ༀကᬀᬀᬀကᬀᬀᬀ ᴀༀᬀကᬀᬀᬀကᬀᬀᬀ ᴀᰀᰀကᔀ᐀ༀက᐀᐀ᘀ ጀ᐀က᐀ᘀᄀက᐀ጀ᐀ ጀ᐀ကᄀ᐀ᔀကᰀᄀ ጀༀᘀကᘀᄀༀကᬀᬀᬀ ጀᄀᘀကጀᄀༀကᘀጀጀ ᴀကᴀༀᔀကᘀᘀကᰀ᐀ᰀ ጀက᐀ᰀကᴀᰀကᘀༀ
110000 California State Auditor Report 2003-107 California State Auditor Report 2003-107 110011
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110022 California State Auditor Report 2003-107 California State Auditor Report 2003-107 110033
APPENDIX B.2
Funding for Five Categorical
Programs Was Deferred From
Fiscal Year 2001–02 to 2002–03
To bridge the gap between projected revenues and
expenditures for fiscal year 2001–02, the Legislature
deferred all or a portion of the funding for five categorical
programs until fiscal year 2002–03. A state law enacted on
June 30, 2002, reappropriated $1.8 billion relating to various
educational programs to the Trustees of the California State
University for the support of the California State University
for fiscal year 2001–02. This affected appropriations for the
following five categorical programs:
• Governor’s High Achieving/Improving Schools Program
(We consolidate this program under the Public Schools
Accountability Act in Appendix A.)
• Instructional Time and Staff Development Reform Program
• Marian Bergeson Beginning Teacher Support and
Assessment System
• Standardized Testing and Reporting Program (We consolidate
this program into the Pupil Testing program in Appendix A.)
• Targeted Instructional Improvement Grant Program
Another state law enacted on July 1, 2002, fully restored
the deferred appropriations for two programs—the Targeted
Instructional Improvement Grant Program and the Instructional
Time and Staff Development Reform Program—and partially
restored deferred appropriations to the other three categorical
programs. In total, for these five categorical programs,
the California Department of Education (CDE) provided
$867 million to recipients. CDE gave us accounting records as
of August 7, 2003, detailing the recipients’ names and amounts
received. Appendix B.2 shows the amounts of funds given to
local education agencies (LEAs), as well as non-LEAs in the
aggregate, for the five categorical programs. This Appendix
also shows the total amount that these LEAs received from all
categorical programs that we identified in Appendix B.1.
110022 California State Auditor Report 2003-107 California State Auditor Report 2003-107 110033
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀ
ጀࠀԀༀऀက᐀ऀᔀᄀᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀᨀᬀᄀᜀᄀ̀ᬀᄀᰀ̀Ѐ̀ᄀᴀᄀḀᄀᜀᜀᄀ᐀ༀऀကἂऀԀ᐀ऀࠀЀԀ ᄀЀᜀ!""!#"$
,ЀᜀऀЀ'ᄀᜀကᄀȀ ĀȀ̀ЀԀḀȀᜀ᐀ऀᔀᄀ
ጀ̀ᜀༀࠀ̀ऀȀЀԀĀऀᤀᄀ'ᄀကऀऀကĀᄀЀࠀᬀᄀᜀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀
ĀЀᜀကᄀ̀ᄀጀ̀ᜀༀࠀ̀ऀȀЀԀ Ѐᰀ̀ЀḀḀ ᰀༀ&&Ȁᜀ̀Ѐ ᠀ᜀȀကᜀЀᤀᴀᄀḀᄀᜀᜀᄀ +ᄀࠀᄀऀᔀᄀ᐀ᜀȀᤀ +ᄀࠀᄀऀᔀᄀḀȀᜀ܀ԀԀ
ጀᤀ&ᜀȀᔀᄀᤀᄀ̀)ᜀЀ̀ ᠀ༀ*ԀऀࠀᰀࠀᬀȀȀԀ ᴀᄀᔀᄀԀȀ&ᤀᄀ̀ ܀ᄀᤀᄀ̀ ᐀ᜀȀᤀ᐀ !""-#"!̀Ȁ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ% ᠀ᜀȀကᜀЀᤀ ܀ࠀࠀȀༀ̀Ѐ*ऀԀऀ̀%܀ࠀ̀ +ᄀḀȀᜀᤀ᠀ᜀȀကᜀЀᤀ ᰀ%̀ᄀᤀ ᠀ༀ&ऀԀĀᄀ̀ऀက !""!#"$ ऀ܀&&ᄀऀ.'/- ᠀ᜀȀကᜀЀᤀ
܀ԀЀᤀᄀЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀကᄀༀༀሀ ጀጀሀ ༀ᐀ᄀༀༀᔀ ᘀᄀጀሀༀᄀᜀ᠀ༀ ᘀᄀጀᤀ᠀ᄀጀሀༀ
ᨀᬀᰀԀऀᴀഀ̀Ȁ̀Ԁऀ ሀကᄀ᐀᐀᐀ ༀ᐀ᔀᄀሀ᠀ༀ ༀጀᄀᜀ᠀က ကᔀကᄀᘀༀᤀ ༀᘀᄀጀༀ᐀ᄀ᠀᠀᐀ ༀᜀᄀༀༀᤀᄀༀሀጀ
ᨀᬀḀഀἀ ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ᐀ᤀᄀሀ᠀ጀ ༀༀᘀᄀᜀᜀༀ ሀᄀᤀᤀᜀ ༀᤀᔀᄀᔀጀᜀ ᠀ᄀ᠀ༀᔀᄀሀጀሀ ᠀ᄀሀᘀᔀᄀᤀጀ᐀
ᨀᰀԀ!̀Ѐഀ"ഀऀ̀ഀ#Ḁᬀ̀Ѐ $!ఀԀ!%Ѐ$܀܀ᬀ ကကᘀ ကကᘀ ᐀ᜀᄀ᠀ጀጀ ᐀ᜀᄀᘀကᤀ
&Ԁ!'ԀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ᠀ᄀကጀᔀᄀᜀᜀᜀ ༀ᠀ᄀᜀကሀ ကကሀᄀᤀ᠀ᜀ ሀጀᄀᘀကက ᘀᄀᘀሀက ᠀ᄀሀጀᜀᄀᜀ᐀ሀ က᐀ᄀᔀༀ᐀ᄀ᠀ᔀᔀ ကᘀᄀᤀༀကᄀက᐀᠀
(ఀ!܀)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ᘀᔀᄀᤀက᠀ ᘀᜀᄀጀ᐀ᘀ ༀሀᄀ᐀ᤀሀ ༀᤀ᠀ᄀጀကᤀ ༀကᄀ᐀ᤀሀᄀ᠀ᔀༀ ༀကᄀሀ᐀ᔀᄀ᐀ကᤀ
*܀ᬀ܀!Ԁ(+Ԁ!ఀ,Ԁ!ഀ̀ഀ-ᨀЀऀԀᰀἀ ᘀᄀጀကက ကᔀက ᜀᄀༀက᠀ ༀᤀᘀᄀ᠀ጀᘀ ༀᘀሀᄀᤀကᔀ
*Ḁᬀ̀ഀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᤀༀᄀሀሀ᐀ ᤀ᐀ᄀ᠀ጀጀ ᘀᄀᔀ᐀ᘀ ༀ᐀ကᄀᔀᜀጀ ᠀ᄀᤀᜀᤀᄀሀᜀᘀ ᠀ᄀᜀༀᜀᄀᤀᘀᤀ
ࠀ(ఀ&ἀ ܀ഀ(Ԁ!/ఀ̀܀ഀ ܀!0( $!ఀԀ!%Ѐ$܀܀ᬀ ༀༀༀ ༀༀༀ ༀᔀༀᄀᜀက᐀ ༀᔀༀᄀጀ᐀᠀
ࠀऀԀഀᨀ!Ԁ1Ā# ༀᔀᄀᜀ᠀ᜀ ༀᔀᄀᜀ᠀ᜀ ᐀᐀ᤀᄀကᤀ᠀ ᐀᠀ᘀᄀༀༀက
ࠀᰀԀ!ἀᴀഀ̀Ȁ̀Ԁऀ ကᘀᄀᤀᜀᔀ ༀᄀጀᤀက ကጀᄀᤀ᠀က ᐀ᄀᔀᔀကᄀ᠀᠀ᜀ ᐀ᄀᔀ᐀ကᄀᔀጀᔀ
ࠀ!ഀԀ(ఀ̀ഀԀ 21ԀԀᰀ(ᨀЀऀԀᰀἀ܀Ȁ3ԀЀ$ഀ܀ᬀ܀-ἀ4ᨀ!ఀ ༀሀᄀᜀ᠀ሀ ሀጀᤀ ༀᤀᄀ᠀᠀ༀ ᐀ᔀᔀᄀ᐀ༀጀ ᐀ༀᤀᄀᘀᤀᔀ
5!Ԁᰀ܀ഀఀᴀഀ̀Ȁ̀Ԁऀ ကᤀሀᄀ᠀ጀጀ ᠀ༀကᄀᜀᜀᜀ ကጀ᐀ᄀጀကᤀ ሀጀᄀ᠀᠀ᘀ ༀᄀᔀ᐀ༀᄀᘀᤀᔀ ᠀ᤀᄀကༀᔀᄀက᠀ᜀ ᠀ᘀᄀက᠀ကᄀᔀᔀᜀ
+ἀ6!ऀᴀഀ̀Ȁ̀Ԁऀ ༀᜀༀᄀ᠀᠀ᜀ က᠀ᤀᄀ᠀᠀᠀ ༀᘀᄀᤀကሀ ᠀ሀᄀሀ᠀ᤀ ᠀ጀༀᄀᔀᤀ᐀ ሀ᐀ᄀᤀ᠀ကᄀကༀᘀ ሀ᠀ᄀༀ᐀᐀ᄀကᜀᔀ
,̀/Ԁ!ᰀ܀!Ԁ)ᬀᬀԀἀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ༀᤀကᄀᔀᜀᘀ ကᘀሀᄀༀᘀᤀ ကሀᄀကᤀༀ ᠀ᤀကᄀሀက᠀ ༀᘀᄀ᠀᠀᠀ᄀሀጀༀ ༀᘀᄀጀᔀᘀᄀༀༀሀ
7̀((̀܀ഀ)ᬀᬀԀἀ1Ā 8# ༀᔀᄀᘀᜀ᐀ ༀᔀᄀᘀᜀ᐀ ሀᜀᘀᄀሀᘀက ሀጀᜀᄀ᐀ሀሀ
7܀ഀ!Ѐ$ᨀЀऀԀᰀἀ ᘀᜀ᐀ ᘀᜀ᐀ ᠀ᘀጀᄀᤀጀ᠀ ᠀ᜀᔀᄀ᠀ᘀᤀ
7܀ഀఀ̀ഀ+܀(ԀࠀᬀԀᰀԀഀఀ!ἀ ᜀጀༀ ᜀጀༀ ᜀༀᄀᤀကጀ ᜀကᄀሀကᔀ
9Ԁ6+/Ԁഀᴀഀ̀Ȁ̀Ԁऀ ᠀᠀ᄀ᐀᐀ᔀ ༀሀကᄀᜀጀༀ ሀሀᄀᘀሀᔀ ကሀᄀሀᤀᔀ ကᘀᜀᄀሀ᐀ༀ ကༀᄀကᔀ᠀ᄀሀ᐀ጀ ကༀᄀ᠀ᜀ᐀ᄀᔀᘀༀ
9Ԁ6!'ᴀഀ̀Ȁ̀Ԁऀ ᘀጀᄀကሀሀ ကᤀᄀሀᤀᤀ ༀ᐀ༀᄀ᠀ᤀᔀ ༀ᠀ᄀကᜀᘀ ကሀༀᄀሀᤀᜀ ༀ᐀ᄀሀༀጀᄀሀ᐀ሀ ༀ᐀ᄀᘀᘀༀᄀༀᔀ᐀
Ā'ᬀഀऀ ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ༀᔀᄀᔀကሀᄀᔀᔀᜀ ᐀ሀᜀᄀሀᜀሀ ጀ᠀ጀᄀᔀကᤀ ᐀ༀᘀᄀᤀကᜀ ጀᔀᄀጀကက ༀༀᄀᘀ᠀ༀᄀༀᤀጀ ༀᜀ᐀ᄀጀༀ᠀ᄀጀᤀሀ ༀጀሀᄀᤀሀᤀᄀༀ᐀᠀
#̀Ԁऀᰀ܀ഀఀ ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ᠀᠀ᄀ᠀ᔀ᐀ ጀᘀᄀᔀᘀᘀ ᠀ᄀᤀကሀ ༀ᠀ᤀᄀༀᔀሀ ကᄀᤀ᐀ᤀᄀᘀ᠀ᤀ ကᄀᘀᜀကᄀᜀሀༀ
#ᬀԀ(ഀఀ܀ഀᴀഀ̀Ȁ̀Ԁऀ ༀሀᜀᄀጀༀᤀ ༀጀᤀᄀሀሀሀ ကᤀᄀ᐀ሀༀ ᐀ᜀༀᄀᜀကက ༀᤀᄀᘀ᐀ጀᄀᘀကᜀ ༀᘀᄀༀကༀᄀሀሀᔀ
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%ഀ,܀!Ԁഀ:܀ᴀഀ̀Ȁ̀Ԁऀ ༀᜀ᠀ᄀ᠀᐀ᘀ ༀ᐀ကᄀᜀༀጀ ጀᔀᄀᜀ᠀᠀ ကༀᄀሀᘀሀ ᠀ကጀᄀᤀᘀሀ ༀᘀᄀሀༀጀᄀ᐀᐀ༀ ༀᘀᄀጀ᠀ጀᄀᔀᔀᤀ
%ഀ܀ᬀ;ᬀԀഀᴀഀ̀Ȁ̀Ԁऀ ကᄀ᐀ᜀᔀ ကᜀ᠀ ကᄀᤀᤀ᠀ က᐀᐀ᄀ᠀ሀᔀ က᐀ᤀᄀༀༀ᠀
<Ԁ(ఀĀ'ᬀഀऀ ܀ᰀᰀഀ̀ఀἀ%Ѐ$܀܀ᬀ ᜀᤀ ᜀᤀ ༀጀᄀጀᔀᘀ ༀጀᄀጀጀ᐀
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ᨀᬀ0̀ഀԀ ܀ഀఀἀᴀഀ̀Ȁ̀Ԁऀ ᠀ᄀጀༀᤀ ᠀ᄀጀༀᤀ ጀᔀᤀᄀᜀ᠀ጀ ጀༀༀᄀᘀᤀሀ
܀ᤀЀȀᜀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᐀ᘀᔀ ᐀ᘀᔀ ጀᔀᘀᄀကༀᜀ ጀᔀᘀᄀሀᜀᜀ
ᨀᰀऀ܀! ܀ഀఀἀᴀഀ̀Ȁ̀Ԁऀ ᐀ᔀᄀကᔀሀ ᠀ᔀᄀሀᔀᜀ ᜀᄀᜀᘀ᐀ ᘀጀᄀሀᜀᤀ ᤀᄀༀሀᘀᄀᤀሀሀ ᤀᄀက᐀ᘀᄀက᠀ༀ
'ༀ̀̀ᄀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀༀᄀጀᘀᔀ ሀ᠀ᄀᘀሀᔀ ༀᄀ᠀ᜀက ᤀᜀᄀကᔀက ကကᄀᜀᜀሀᄀጀሀ᠀ ကကᄀጀሀ᠀ᄀༀሀᤀ
&ഀ-܀!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀᔀጀ᠀ ᜀကက ကᜀᔀ ሀᄀༀጀᤀ ကሀᘀᄀကᜀༀ ကᤀကᄀ᠀ᘀᤀ
&̀--(ᴀഀ̀Ȁ̀Ԁऀ ༀᔀᄀᘀ᐀က ༀᔀᄀሀᤀᘀ ကༀᄀကጀጀ ༀᄀᜀᜀᔀᄀကᤀᔀ ༀᄀጀᔀༀᄀሀሀጀ
$̀Ѐ܀ᴀഀ̀Ȁ̀Ԁऀ ༀᘀ᠀ᄀᘀ᐀ᘀ ༀᤀᘀᄀᘀሀༀ ကᘀᄀကᘀሀ ᐀ᤀጀᄀᘀᤀ᐀ ကᔀᄀጀሀሀᄀᤀጀጀ ကༀᄀ᐀ကሀᄀ᠀ᤀༀ
*!$ᰀᴀഀ̀Ȁ̀Ԁऀ ༀ᐀ᄀༀᤀᤀ ༀᘀᄀༀ᐀က ကᄀ᐀᐀ᤀ ᐀ကᄀᤀ᐀᠀ ༀᄀጀᔀᜀᄀᘀᔀ᠀ ༀᄀጀ᠀ༀᄀ᐀᐀ᜀ
5Ԁఀ$Ԁ!5ᬀᬀ(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀᜀᘀ ༀᔀᔀ ᤀᜀᘀ ༀༀ᐀ᄀᤀሀက ༀༀ᠀ᄀ᐀᐀ጀ
;܀ᬀऀԀഀ5Ԁఀ$Ԁ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀༀጀᤀ ጀༀ᐀ ᘀᄀༀᔀጀ ᘀက᠀ᄀကᜀ᐀ ᘀ᐀ༀᄀ᐀ጀက
;!̀ऀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ༀᤀᄀᔀᜀᔀ ကᜀᄀကༀጀ ᠀᠀ᄀကጀጀ ᠀ᄀᔀ᐀ᤀᄀሀᜀༀ ᠀ᄀᔀᜀᔀᄀᜀᜀᔀ
7ഀ:ഀ̀ఀࠀᬀԀᰀԀഀఀ!ἀ ሀᄀༀᤀ᠀ ሀᄀༀᤀ᠀ ᠀ᔀሀᄀᔀᘀ᠀ ᠀ༀᔀᄀက᐀ᜀ
Ā!܀/̀ᬀᬀԀ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ሀ᠀ᄀᔀ᐀ᔀ ᐀ᔀᄀᤀሀጀ ᤀᄀᤀᤀᘀ ጀༀᄀ᐀ሀᤀ ᤀᄀༀᘀ᐀ᄀሀᤀ᐀ ᤀᄀကᤀ᠀ᄀጀༀጀ
Ā!܀/̀ᬀᬀԀᴀഀ̀܀ഀ+̀-$ ကᘀᄀༀᤀሀ ሀᄀက᐀ᜀ ᐀ကᄀ᠀ᔀ᐀ ሀᄀሀᘀᘀᄀሀᤀༀ ሀᄀᤀᔀጀᄀጀᤀ᐀
#ᬀԀ!ᰀ܀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ሀᄀༀᔀጀ ᐀᐀ᄀ᐀᐀᐀ ကᄀᤀᔀက ᘀༀᄀᔀ᠀᠀ ᐀ᄀ᐀᠀ሀᄀ᠀ᜀᘀ ᐀ᄀ᠀ༀᤀᄀሀ᐀က
#!ऀ̀(Ԁᴀഀ̀Ȁ̀Ԁऀ ሀᘀᄀༀᤀሀ ᤀᔀᄀᤀᜀᘀ ༀᔀᄀༀᤀༀ ༀကᜀᄀᔀༀ᐀ ᘀᄀᘀᜀ᠀ᄀᜀༀሀ ᘀᄀጀༀကᄀᜀကᜀ
#̀܀ഀԀԀ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀᄀᔀሀ᐀ ༀᄀᜀက᐀ ᐀᠀ᜀ ᘀᄀကက᠀ ሀༀༀᄀᤀༀ᐀ ሀༀᜀᄀᜀ᐀ᤀ
3$Ԁ!ᰀᬀ̀ఀ܀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ሀᄀ᐀᐀ༀ ᐀ᄀᔀ᠀᐀ ᐀ᜀᄀ᐀ᘀ᠀ ᠀ᄀ᠀᐀᐀ᄀကᘀᜀ ᠀ᄀ᠀ᘀༀᄀᤀሀက
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&!Ԁఀ+!ఀԀᴀഀ̀܀ഀ+̀-$ ༀကᄀᘀက᠀ ༀᄀᘀༀက ༀ᠀ᄀ᠀᐀ᤀ ጀᤀሀᄀᘀጀ᐀ ጀᜀᔀᄀကကጀ
ᬀ/Ԁ!(ᴀഀ̀Ȁ̀Ԁऀ ᠀᠀ᄀ᐀᐀ༀ ሀ᐀ᄀጀጀጀ ᘀᄀကᔀᘀ ༀᔀሀᄀሀ᐀ᘀ ሀᄀᘀሀሀᄀ᠀ᜀ᐀ ሀᄀᜀᤀༀᄀᔀကᔀ
7!'36̀ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᘀᄀᔀᘀሀ ᠀ᄀༀᘀጀ ကༀᄀကሀ᠀ ༀᄀሀᘀᘀᄀ᐀ကက ༀᄀሀጀᜀᄀሀᘀᤀ
)ᬀᬀԀЀ̀ఀ܀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀᘀ᠀ጀ ༀ᠀ᄀ᐀᠀ᜀ ကᄀᔀᔀሀ က᐀ᄀༀᔀက ༀᄀᘀကကᄀༀᜀᤀ ༀᄀᘀ᠀ሀᄀကᜀᜀ
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ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᘀᄀሀကက ᐀ༀᤀ ᘀᄀᜀ᐀ᜀ ကᄀᘀᔀᘀᄀᜀ᠀᐀ ကᄀᘀༀሀᄀᤀᜀༀ
܀ᬀ(ᴀഀ̀Ȁ̀Ԁऀ ကᘀᄀጀༀᜀ ကကᄀጀᘀᘀ ကᄀᘀက᠀ ሀ᐀ᄀᤀༀጀ ကᄀᜀጀကᄀ᠀ကᤀ ကᄀጀ᠀ᤀᄀᔀ᠀᠀
7=6Ԁᬀᬀᴀഀ̀Ȁ̀Ԁऀ ༀကᄀᤀༀ᐀ ᐀ᄀᔀᜀᔀ ጀༀက ༀᤀᄀᤀᔀሀ ጀᘀ᐀ᄀ᠀ကሀ ጀጀᔀᄀᔀ᐀ᔀ
#̀Ԁ!ЀԀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ကጀᄀሀᘀᘀ ༀጀᄀကༀᜀ ကᄀကᜀᤀ ሀༀᄀᔀᜀༀ ကᄀᔀᘀᜀᄀᔀༀᘀ ကᄀༀကጀᄀᔀጀᜀ
<̀ᬀᬀ̀ᰀ(ᴀഀ̀Ȁ̀Ԁऀ က᐀ᄀᜀᤀက ᜀᄀᘀༀሀ ༀᄀᜀက᐀ ᐀᠀ᄀ᠀ᔀᔀ ༀᄀᜀሀ᐀ᄀ᠀ༀᤀ ༀᄀᜀᜀᘀᄀᜀༀᤀ
ᘀȀ̀ᜀЀᘀȀ̀ЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᠀ༀᄀကᜀᔀ ༀᄀကကጀ ᠀ကᄀሀᔀጀ ᘀᄀሀሀሀᄀሀ᐀᐀ ᘀᄀሀጀᜀᄀᔀ᠀က
ᨀЀᬀഀԀ(ᴀഀ̀܀ഀ+̀-$ ᘀᔀᄀᜀᜀ᠀ ᜀༀᄀᔀကጀ ༀᔀᄀᔀᔀᘀ ༀᤀༀᄀጀကᔀ ሀᄀ᐀ሀጀᄀጀကᔀ ሀᄀሀကༀᄀᜀ᠀ༀ
ᨀഀఀ̀܀Ѐ$ᴀഀ̀Ȁ̀Ԁऀ ༀ᐀ᤀᄀᜀကሀ ༀᜀᘀᄀကༀက ᐀ጀᄀကሀ᠀ ᐀ᤀ᐀ᄀကጀༀ က᐀ᄀᜀက᠀ᄀ᐀ᜀᤀ က᠀ᄀༀᜀᘀᄀᤀᘀᘀ
&!Ԁഀఀ6܀܀ऀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀ᠀ᄀༀᔀ᐀ ᤀᘀᄀༀሀᔀ ༀကༀᄀ᠀ᔀᤀ ጀᄀ᐀ᤀༀ ကሀကᄀᔀကᔀ ᤀᄀᔀ᠀ᘀᄀကጀᤀ ᤀᄀကጀጀᄀ᐀ༀᤀ
&ἀ!܀ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကကᄀᤀᜀༀ ༀጀᄀᤀ᠀᠀ ᠀ကᄀ᐀ကሀ ༀᄀሀ᠀ሀᄀༀༀ᐀ ༀᄀሀᜀᘀᄀ᠀᐀ᜀ
ഀἀ܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᄀᔀᤀሀ ༀᄀက᐀က ᐀ᄀကጀᘀ ༀᔀༀᄀᘀሀᤀ ༀᔀሀᄀᔀሀ᐀
+܀ᰀԀ%ᰀ!ఀ>̀ऀ(܀Ȁ>ഀ̀-$ఀ(Ԁഀ ᤀᘀᤀ ᤀᘀᤀ ༀጀᘀᄀༀကᤀ ༀጀᘀᄀᜀᔀက
.܀$ഀ%6Ԁఀఀᴀഀ̀Ȁ̀Ԁऀ ༀᘀᄀༀ᠀ጀ ༀ᠀ᄀༀ᠀ሀ ᐀ᄀᜀᜀက ᐀ሀᄀༀᘀᤀ ကᄀ᠀ᔀጀᄀ᐀ᔀᤀ ကᄀ᠀᠀᠀ᄀ᠀ᜀက
>ഀ̀-$ఀ(ԀഀࠀᬀԀᰀԀഀఀ!ἀ ༀᔀᄀ᐀ကᤀ ሀᄀᘀ᐀က ᘀ᠀᠀ ༀᤀᄀᜀᔀက ሀᤀ᐀ᄀᜀ᐀ጀ ሀᜀᔀᄀᤀ᠀ༀ
,ȀἀԀఀఀԀࠀᬀԀᰀԀഀఀ!ἀ ᠀ሀᄀጀ᠀ᜀ ᤀᄀᜀ᐀᠀ ሀကᄀᘀᜀက ᐀ᄀᤀကༀᄀༀကᜀ ᐀ᄀᤀᘀ᐀ᄀጀᔀጀ
,̀ḀԀ!ఀἀᴀഀ̀܀ഀ+̀-$ ᠀ሀᄀᔀ᐀ᔀ ᠀ༀᄀကሀᤀ ᘀᄀ᐀ᤀ᠀ ጀ᐀ᄀᤀሀᔀ ᐀ᄀᜀ᐀ᘀᄀᔀကᘀ ᐀ᄀጀ᐀ᔀᄀᤀᘀᘀ
7!ఀ̀ഀԀ:ᴀഀ̀Ȁ̀Ԁऀ ᘀᔀᄀ᠀᠀ༀ ᤀ᠀ᄀကᜀက ᘀᄀጀሀሀ ༀ᠀ကᄀᤀᘀᜀ ᘀᄀጀᜀᤀᄀ᠀ᤀ᐀ ᜀᄀༀကጀᄀༀ᠀ༀ
7܀!-ࠀᬀԀᰀԀഀఀ!ἀ ᠀ሀᄀ᐀ጀጀ က᠀ᄀᔀጀ᐀ ᐀ᄀᜀ᠀ᤀ ᘀ᐀ᄀ᐀᐀ᜀ ༀᄀᜀᔀሀᄀጀᤀጀ ༀᄀᜀᘀጀᄀ᐀ᔀᤀ
7ఀ2*̀Ḁᬀ܀ᴀഀ̀Ȁ̀Ԁऀ က᠀᠀ᄀᘀᔀༀ ကᜀကᄀကᤀᜀ ᤀሀᄀကༀᜀ ᘀༀᄀ᐀ကጀ ᤀᤀ᐀ᄀሀༀᤀ ᘀሀᄀᔀᤀᔀᄀᜀᜀ᠀ ᘀሀᄀᘀက᠀ᄀ᠀ᔀᔀ
Ā'ᬀԀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᔀᔀᄀጀᔀ᐀ ሀᘀᄀሀༀᔀ ᜀᄀကကᤀ ༀᤀᤀᄀᤀ᐀ጀ ሀᄀሀᔀጀᄀༀကᜀ ሀᄀᤀᘀሀᄀᘀᤀᤀ
Ā!̀ഀऀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀᘀ᠀ༀ ᠀ᜀᄀᔀက᐀ ᠀ᄀጀᘀᘀ ᤀༀᄀᘀ᠀ༀ ကᄀကᜀᔀᄀጀ᠀ༀ ကᄀ᐀᠀ကᄀᤀᜀက
#̀ఀఀ(Ḁ!-ᴀഀ̀Ȁ̀Ԁऀ ᐀ༀᄀༀᤀ᠀ ༀᔀᤀᄀᤀ᐀ᘀ ༀᤀᄀᘀሀᘀ ༀሀ᠀ᄀሀሀᜀ ༀᜀᄀᜀጀကᄀကༀ᐀ ༀጀᄀᔀ᠀ᤀᄀᘀᘀༀ
%ഀ1ᰀ܀ഀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ကሀጀᄀᔀᔀᘀ ကༀጀᄀᘀᘀༀ ᠀ᔀᄀ᠀᐀ጀ ሀༀጀᄀကༀᘀ ကༀᄀကༀ᐀ᄀጀᜀᘀ ကༀᄀᘀ᐀᐀ᄀကᔀ᠀
<ᬀഀఀ !ԀԀ'ࠀᬀԀᰀԀഀఀ!ἀ ጀᤀᄀᜀ᠀ᘀ ᘀ᐀ᄀᤀༀጀ ᤀᄀሀᘀᔀ ༀᘀᘀᄀᔀ᐀ᤀ ᐀ᄀ᐀ᤀༀᄀကကက ᐀ᄀሀ᐀ᜀᄀကሀᜀ
<Ԁ(ఀ ܀ഀఀ! ܀(ఀᴀഀ̀Ȁ̀Ԁऀ ကᄀᘀကሀᄀᔀ᠀ᤀ ကᤀሀᄀ᠀ጀጀ ᠀᠀᐀ᄀጀကᔀ ᐀ကᄀ᐀ጀༀ ᤀᜀᄀጀ᐀᐀ ᐀ᄀሀ᐀ሀᄀᘀᜀጀ ᜀሀᄀᘀကༀᄀᤀༀᘀ ᜀጀᄀကሀᘀᄀ᠀ᔀᤀ
ᴀᄀԀ(Ȁᜀ̀ᄀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀᄀ᐀ᤀሀ ༀᄀ᐀ᤀሀ ᠀ሀᘀᄀᘀကሀ ᠀ሀጀᄀᔀጀᔀ
*Ԁᬀ9܀!ఀԀ ܀ഀఀἀᴀഀ̀Ȁ̀Ԁऀ ᘀᤀᄀ᐀᠀ༀ ሀᘀᄀᜀᘀᘀ ᜀᄀᔀᔀ᠀ ༀ᠀ကᄀကကက ጀᄀ᐀ᤀကᄀ᠀ሀက ጀᄀሀᔀ᠀ᄀᤀᘀ᐀
ഀԀᴀȀᜀЀȀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᐀ༀᄀጀ᠀᠀ ༀကᜀᄀጀᔀᤀ ༀᄀ᠀ᔀᔀ ༀᤀကᄀကሀᔀ ᠀ᄀሀᘀ᠀ᄀᤀጀᔀ ᠀ᄀᘀ᐀ᤀᄀጀ᠀ᔀ
&ᬀЀ'Ā'7̀ഀԀᴀഀ̀Ȁ̀Ԁऀ ᐀ᤀᄀᜀᜀᔀ ᐀ሀᄀༀကᘀ ᐀ᄀጀᘀᤀ ᘀሀᄀጀᜀ᐀ ᐀ᄀ᐀᐀ༀᄀကᔀᤀ ᐀ᄀ᠀ᔀᘀᄀༀᜀጀ
&Ѐ'ԀἀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀሀᄀကကሀ ሀጀᄀༀᤀᜀ ᜀᄀ᐀ᘀጀ ༀᤀကᄀᘀᘀက ᠀ᄀᤀᘀᜀᄀᜀᘀက ᠀ᄀᜀ᠀ༀᄀᤀ᠀᠀
ᰀ̀ഀ܀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᤀᄀᜀሀ᠀ ጀᄀ᠀ᤀༀ ༀᄀက᠀ᔀ ကᘀᄀሀሀሀ ጀᘀጀᄀᜀༀ᠀ ༀᄀᔀᔀᘀᄀ᐀ᤀᜀ
ࠀᬀ*܀!ऀ܀ᴀഀ̀܀ഀ+̀-$ ༀကᤀᄀጀᘀᜀ ᤀကᄀᜀሀᘀ ༀကᄀༀᜀᔀ ကᔀကᄀᔀༀሀ ᜀᄀༀ᠀᐀ᄀᤀጀᔀ ᜀᄀ᐀᠀ሀᄀᘀᔀሀ
;܀ᬀऀĀ'ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᘀᄀကጀ᠀ ༀᄀሀጀᔀ ᜀᄀᜀᜀ᠀ ༀᄀ᐀ༀᜀᄀကጀሀ ༀᄀ᐀ကᘀᄀༀᘀጀ
;܀ᬀऀ3!̀ᬀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀሀᄀᤀᘀ᠀ ጀᄀကᜀᔀ က᠀ᄀጀሀ᠀ ጀᔀༀᄀ᐀ᜀᜀ ጀကᤀᄀ᐀᠀က
"ഀऀ̀ഀ*̀--̀ഀ-(ࠀᬀԀᰀԀഀఀ!ἀ ጀሀጀ ሀ᐀က ᤀ᠀ ༀᄀሀሀሀ ᤀᘀᄀကကᤀ ᤀᜀᄀᘀᜀༀ
,'Ԁ3$܀Ԁᴀഀ̀Ȁ̀Ԁऀ ᜀကᄀᘀሀጀ ᤀကᄀༀᘀ᐀ ༀᔀᄀༀᘀက ༀሀሀᄀༀᔀ᠀ ᜀᄀᘀᜀ᠀ᄀ᐀ᔀᤀ ᜀᄀጀ᐀ጀᄀ᠀ༀᔀ
,ఀ!܀ḀԀ ᐀ᄀᤀሀༀ ကᄀ᠀ༀጀ ᐀᐀ᜀ ᤀᄀ᠀ᔀᜀ က᐀ༀᄀ᐀ᜀᔀ က᐀ᘀᄀᘀᜀᜀ
,Ԁ!ഀ̀ഀ-<̀ఀ$ᨀ#!0܀(Ԁ ጀᘀༀ ༀကጀ ༀᄀༀᔀᔀ ᐀᐀ᄀᘀༀᔀ ᐀᠀ᄀᜀༀᔀ
7܀ఀ$Ԁ!,܀ऀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀ᐀ᄀᤀᔀጀ ༀᘀᄀက᠀ᜀ ᐀ᔀᄀᜀሀᘀ ကᄀᤀကሀᄀ᐀ᜀᘀ ကᄀᤀሀᤀᄀက᠀᠀
110044 California State Auditor Report 2003-107 California State Auditor Report 2003-107 110055
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀ
ጀࠀԀༀऀက᐀ऀᔀᄀᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀᨀᬀᄀᜀᄀ̀ᬀᄀᰀ̀Ѐ̀ᄀᴀᄀḀᄀᜀᜀᄀ᐀ༀऀကἂऀԀ᐀ऀࠀЀԀ ᄀЀᜀ!""!#"$
,ЀᜀऀЀ'ᄀᜀကᄀȀ ĀȀ̀ЀԀḀȀᜀ᐀ऀᔀᄀ
ጀ̀ᜀༀࠀ̀ऀȀЀԀĀऀᤀᄀ'ᄀကऀऀကĀᄀЀࠀᬀᄀᜀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀
ĀЀᜀကᄀ̀ᄀጀ̀ᜀༀࠀ̀ऀȀЀԀ Ѐᰀ̀ЀḀḀ ᰀༀ&&Ȁᜀ̀Ѐ ᠀ᜀȀကᜀЀᤀᴀᄀḀᄀᜀᜀᄀ +ᄀࠀᄀऀᔀᄀ᐀ᜀȀᤀ +ᄀࠀᄀऀᔀᄀḀȀᜀ܀ԀԀ
ጀᤀ&ᜀȀᔀᄀᤀᄀ̀)ᜀЀ̀ ᠀ༀ*ԀऀࠀᰀࠀᬀȀȀԀ ᴀᄀᔀᄀԀȀ&ᤀᄀ̀ ܀ᄀᤀᄀ̀ ᐀ᜀȀᤀ᐀ !""-#"!̀Ȁ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ% ᠀ᜀȀကᜀЀᤀ ܀ࠀࠀȀༀ̀Ѐ*ऀԀऀ̀%܀ࠀ̀ +ᄀḀȀᜀᤀ᠀ᜀȀကᜀЀᤀ ᰀ%̀ᄀᤀ ᠀ༀ&ऀԀĀᄀ̀ऀက !""!#"$ ऀ܀&&ᄀऀ.'/- ᠀ᜀȀကᜀЀᤀ
#̀܀ഀԀԀ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀᄀကሀᘀ ᘀᄀ᠀ᘀሀ ༀᄀᔀ᐀᠀ ༀᘀᄀᘀᤀᤀ ጀᜀᘀᄀᘀᤀᔀ ༀᄀᔀᔀሀᄀሀကᘀ
#ᬀЀԀ!/̀ᬀᬀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကကᄀ᐀ᜀᤀ ကကᄀᔀ᠀ᤀ ကᄀሀ᐀ሀ ᠀ᤀᄀጀᤀᘀ ကᄀༀᔀᜀᄀ᠀ᔀጀ ကᄀༀሀሀᄀ᐀ᘀᤀ
#܀ᬀᬀ܀Ѐ'#̀ഀԀ(ࠀᬀԀᰀԀഀఀ!ἀ ကᘀᄀ᐀ᤀሀ ᜀᄀ᐀ᜀက ༀᄀᜀᜀሀ ᐀ᘀᄀᤀ᐀က ༀᄀᤀ᐀᐀ᄀጀᘀ᠀ ༀᄀᤀᘀༀᄀᤀᔀᤀ
1Ԁ(ЀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကጀᄀ᐀ကᔀ ᤀༀᄀᤀᘀᤀ ᤀᄀᤀ᠀᐀ ጀᘀᄀᤀ᐀ጀ ᐀ᄀጀ᐀ကᄀጀ᠀ᤀ ᠀ᄀᔀ᐀ᔀᄀሀᜀሀ
%̀ᬀ/Ԁ!5܀!'ࠀᬀԀᰀԀഀఀ!ἀ ကሀ က᐀ ᠀ᜀ ሀကᄀကကᜀ ሀကᄀကᘀᤀ
᐀ᜀᄀȀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᜀ᠀ᄀጀᘀᔀ ጀༀᄀༀကሀ ༀሀᄀᤀ᐀ሀ ༀጀༀᄀᘀ᐀ᔀ ကᘀᄀကᤀ᐀ᄀᜀ᠀᐀ ကᘀᄀ᠀ሀሀᄀሀᘀ᐀
ᨀᬀ/̀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀᄀᔀሀ᐀ ᐀ᄀༀༀጀ ᠀ကᤀ ᜀᄀሀጀᜀ ᐀ᤀᜀᄀ᠀ሀᜀ ᐀ᘀᘀᄀᔀሀᤀ
ᨀᰀԀ!̀Ѐഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀༀᜀက ᤀ᠀ᘀ ᠀ᄀᜀကጀ ᜀጀᤀᄀᜀᤀༀ ጀᔀༀᄀᤀጀᔀ
&̀- !ԀԀ'ࠀᬀԀᰀԀഀఀ!ἀ ကကᜀ ༀက᠀ ᐀ሀက ༀᘀᔀᄀ᐀᐀ᜀ ༀᘀᔀᄀᤀᜀጀ
&!!Ԁᬀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀᘀကሀ ကᄀༀᤀጀ ကሀሀ ᤀᄀༀ᠀ጀ ᠀᠀ሀᄀ᠀ሀက ᠀ሀༀᄀᤀᔀༀ
!ఀԀ!;2<܀܀ऀ(܀ഀ#Ḁᬀ̀Ѐ $!ఀԀ!%Ѐ$܀܀ᬀ ကကᤀ ကကᤀ ကᜀᄀ᠀᐀ᤀ ကᜀᄀᤀᤀက
!ఀ$Ԁ!(ᴀഀ̀Ȁ̀Ԁऀ ༀᤀᄀሀༀ᐀ ကᄀᤀကᔀ ༀጀᄀༀ᐀᐀ ကᄀᜀ᐀᠀ᄀሀሀጀ ကᄀᜀሀ᐀ᄀᤀጀ᐀
Ԁഀఀ!ᬀᴀഀ̀Ȁ̀Ԁऀ ကᔀᄀᜀ᐀ᘀ ጀᄀༀ᠀ጀ ᤀᘀᄀༀကሀ ကᔀᄀᔀሀᤀ ༀༀᘀᄀༀᤀᘀ ༀᤀᄀᘀᤀ᠀ᄀሀሀᔀ ༀᤀᄀᜀᜀༀᄀᘀༀᘀ
ᬀἀ.܀̀ഀఀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀጀကᔀ ᠀ሀༀ ᠀ᄀ᐀ᘀༀ ကᜀ᐀ᄀༀᤀᜀ ကᜀᘀᄀሀ᐀ጀ
ᬀ܀/̀(ᴀഀ̀Ȁ̀Ԁऀ ༀကሀᄀᘀጀᜀ ᐀ሀᜀᄀሀᘀᜀ ᜀကᄀᜀ᠀᠀ ᤀሀᄀᘀᜀ᐀ ᤀ᐀᐀ᄀᔀᔀ᐀ ᤀᤀᄀᜀᜀሀᄀᘀᜀ᐀ ᤀᘀᄀሀༀᜀᄀᘀᜀᤀ
܀ᬀ̀ഀ-8+!܀ഀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᤀᔀᄀᔀᔀᜀ ᜀᄀጀᘀᜀ ᤀᜀᄀጀᜀᤀ ᘀᄀ᐀ሀሀᄀᔀጀᤀ ᘀᄀ᠀က᠀ᄀᔀᜀက
܀!ഀԀ!(ఀ܀ഀԀᨀЀऀԀᰀἀ ကက᠀ ကက᠀ ᜀሀᄀ᐀ᔀᜀ ᜀሀᄀሀ᐀᐀
5̀!ԀḀ-$,(*Ԁᬀఀ(ᴀഀ̀Ȁ̀Ԁऀ ሀༀᄀༀጀᔀ ༀጀᄀ᐀ሀ᐀ ᘀᔀᄀሀ᠀᐀ ሀᄀሀᘀကᄀሀ᠀ༀ ሀᄀᤀ᠀᐀ᄀᔀᜀ᠀
5܀6ᬀԀ!ᴀഀ̀Ȁ̀Ԁऀ ကጀᄀༀᘀက ᐀ကᄀሀᘀༀ ᐀ᄀᜀ᐀᠀ ᤀሀᄀሀᘀᘀ ᐀ᄀ᠀ᤀᔀᄀጀጀᤀ ᐀ᄀሀကᤀᄀሀᘀ᐀
5!Ԁ(ഀ܀ᴀഀ̀Ȁ̀Ԁऀ ᠀ᄀ᐀ༀሀᄀᤀሀ᠀ ሀက᐀ᄀሀ᠀ᤀ ᘀሀᔀᄀᘀ᠀ሀ ᘀᜀᄀ᐀ᘀሀ ሀᄀᤀᤀᜀᄀ᐀ကᔀ ကༀሀᄀ᠀ᘀሀᄀᔀᔀᤀ ကကༀᄀༀ᠀᐀ᄀ᐀ကᤀ
;܀ᬀऀԀഀ#ᬀ̀ഀ(ᴀഀ̀Ȁ̀Ԁऀ ᠀᠀ᄀ᐀ᤀᤀ က᐀ᄀᤀᔀሀ ᐀ᄀᤀ᠀᠀ ᘀༀᄀᤀༀሀ ሀᄀᜀ᐀ሀᄀᘀጀሀ ሀᄀጀᔀᘀᄀ᠀ༀᔀ
>Ԁ!ᰀഀᴀഀ̀Ȁ̀Ԁऀ ᠀ሀᄀကሀက ᘀᘀᄀༀကᤀ ᤀᄀᜀᜀᜀ ༀကጀᄀကᤀᤀ ᘀᄀ᐀ᜀᔀᄀༀ᐀ༀ ᘀᄀሀᔀጀᄀ᐀ጀᘀ
>̀ഀ-( ഀἀ܀ഀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ጀᘀᄀጀༀᤀ ༀᔀကᄀጀ᐀ᜀ ༀ᠀ᄀᜀ᠀က ကༀሀᄀᤀጀᤀ ༀᘀᄀက᐀ᘀᄀༀ᠀᐀ ༀᘀᄀ᠀ሀကᄀᜀ᐀ጀ
>̀ഀ-(Ḁ!-.܀̀ഀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀጀᄀጀጀᘀ ᠀ᄀᔀ᐀ᜀ က᠀ᄀᔀ᐀ሀ ᐀ᄀကᜀᘀᄀကကᜀ ᐀ᄀ᐀ༀༀᄀကᤀ᐀
>̀ഀ-(Ḁ!-.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ༀᔀᄀ᐀ጀက ༀᔀᄀ᐀ጀက ༀᄀ᐀ကᔀᄀကༀ᠀ ༀᄀ᐀᐀ᔀᄀᤀᔀᤀ
,ఀ܀ഀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᜀᄀ᠀က᠀ ᜀᄀ᠀က᠀ ကᄀༀጀༀᄀ᠀ᜀᜀ ကᄀༀጀጀᄀጀༀက
7Ԁഀऀ܀ఀᴀഀ̀Ȁ̀Ԁऀ ကᘀᄀༀ᠀᠀ ሀᜀᄀጀᔀༀ ᠀ᄀᔀༀᘀ ጀᔀᄀᔀᤀက ሀᄀᔀᘀ᐀ᄀ᠀ᜀ᐀ ሀᄀༀᤀ᐀ᄀሀ᠀ሀ
7܀ഀ!܀ԀࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀကᘀᔀ ጀᄀᔀጀᤀ ᠀᠀ᤀ ༀሀᄀᜀༀက ᠀᐀ᘀᄀᤀༀက ᠀ሀ᐀ᄀ᠀က᐀
Ā!ഀ-Ԁ ԀഀఀԀ!ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀ᠀ကᤀ ᤀᜀ᐀ ᠀ᄀༀᔀጀ ༀᄀᔀᤀᔀᄀကሀᘀ ༀᄀᔀᤀ᠀ᄀ᐀ᤀᤀ
#Ѐ̀Ȁ̀Ѐᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀကᄀ᠀ကጀ ሀᄀᤀကᜀ ᜀᜀက ༀᜀᄀጀ᐀ጀ ༀᄀᔀᔀᤀᄀᘀᔀጀ ༀᄀᔀကሀᄀᤀ᠀ᜀ
#!ᬀ̀Ԁ!ᴀഀ̀Ȁ̀Ԁऀ ᤀ᠀ᄀ᠀ᤀᘀ ᤀᄀᔀᤀᤀ ᘀᔀᄀሀ᐀᐀ ᘀᄀᔀ᐀ᔀᄀ᠀᐀ᜀ ᘀᄀༀᔀᔀᄀጀᘀༀ
#̀ഀԀ1̀ऀ-ԀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀሀጀ᐀ ကᔀᜀ ༀᄀᜀᔀༀ ကᜀᔀᄀ᐀ᜀᜀ ကᜀကᄀༀᜀጀ
1̀(̀ഀ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ᘀᤀᘀ ᘀᤀᘀ ጀကༀᄀᜀᜀᤀ ጀကကᄀᤀሀ᐀
1̀/Ԁ!ऀᬀԀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᜀᄀကᤀༀ ༀጀᄀጀᔀᔀ ᐀ᄀᔀሀༀ ᐀ༀᄀကༀက ᐀ᄀሀༀༀᄀༀ᠀ᜀ ᐀ᄀሀ᠀ကᄀ᐀ᤀᔀ
%ഀ-Ԁ!ᴀഀ̀Ȁ̀Ԁऀ ᠀ကᄀༀሀ᠀ ᜀᘀᄀༀༀက ༀ᠀ᄀጀᜀက ༀ᠀᠀ᄀက᠀ᜀ ༀᤀᄀ᠀ጀ᐀ᄀᘀᔀሀ ༀᤀᄀᤀ᐀ᘀᄀጀሀ᐀
%Ԁᬀᰀᴀഀ̀Ȁ̀Ԁऀ ᘀሀᄀሀᤀᤀ ᤀጀᄀ᐀ᘀᘀ ༀᔀᄀᜀᤀᜀ ༀሀሀᄀᜀༀༀ ༀကᄀᜀ᠀ༀᄀ᐀ကༀ ༀကᄀጀጀᘀᄀༀ᐀ༀ
%̀Ԁ!! $!ఀԀ!%Ѐ$܀܀ᬀ ༀᄀ᠀᐀ᔀ ᘀᜀጀ ကᄀကༀጀ ကጀༀᄀ᠀ጀ᠀ ကጀ᐀ᄀᘀༀက
%̀Ԁ!!ᴀഀ̀Ȁ̀Ԁऀ က᠀ᄀᔀᜀ᐀ ᠀ᄀ᠀᐀᠀ ᠀ᄀᤀᤀᔀ ᐀᐀ᄀༀᘀᘀ ᐀ᄀᘀᔀጀᄀᘀᔀሀ ᐀ᄀᘀ᠀ကᄀᜀᜀက
<2ࠀ2&2*Ḁ܀̀( $!ఀԀ!%Ѐ$܀܀ᬀ ᤀᤀᔀ ᤀᤀᔀ ᐀ᔀᜀᄀሀ᠀᐀ ᐀ᔀጀᄀကᔀ᐀
<($̀ഀ-ఀ܀ഀ ܀ᬀ܀ഀἀࠀᬀԀᰀԀഀఀ!ἀ ሀᄀᔀᘀༀ ጀကᘀ ሀᄀጀጀᜀ ᜀሀ᠀ᄀጀ᐀က ᜀᤀᔀᄀጀ᐀ༀ
<($̀ഀ-ఀ܀ഀᴀഀ̀܀ഀ+̀-$ ጀጀᤀ ༀᤀᄀᜀᘀᔀ ༀᄀᤀᜀᜀ ༀጀᄀሀሀ᠀ ကᄀᤀༀጀᄀሀሀက ကᄀᤀ᐀ጀᄀༀᔀᤀ
<Ԁ(ఀ5!Ԁ(ഀ܀ࠀᬀԀᰀԀഀఀ!ἀ ༀᜀᄀက᠀ᔀ ༀᄀᜀༀᔀ ကᔀᄀᔀሀᔀ ကᄀᘀᤀ᠀ᄀကᔀሀ ကᄀᘀᜀ᠀ᄀကሀሀ
<Ԁ(ఀ#!'ࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᘀᔀༀ ༀᄀᘀᔀༀ ༀᄀᔀᤀ᠀ᄀༀက᠀ ༀᄀᔀᤀሀᄀᜀကሀ
)ԀᄀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᘀᄀᔀሀሀ ᤀᔀက ᘀᄀᤀሀᘀ ᐀ᄀ᐀ሀᔀᄀༀᜀༀ ᐀ᄀ᐀ሀᘀᄀᜀ᐀ᜀ
0ἀ.܀̀ഀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀᤀༀᜀ က᐀ༀ ᤀᄀᜀ᠀ጀ ༀጀᘀᄀሀ᠀ጀ ကᔀ᠀ᄀ᐀ጀᜀ
+ᰀ̀ᬀఀ܀ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀကᄀጀᔀᜀ ᠀ᄀကᔀጀ ᜀᜀᘀ ༀᜀᄀᔀᔀ᠀ ༀᄀကሀ᐀ᄀༀ᠀ༀ ༀᄀကᘀༀᄀༀ᠀ሀ
+ᰀ̀ᬀఀ܀ഀᴀഀ̀܀ഀ+̀-$ ሀᄀጀᤀᜀ ᤀༀᔀ ᤀᄀሀᘀᜀ ᤀጀ᐀ᄀကᘀሀ ᤀጀጀᄀᜀሀ᐀
,'ԀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀᘀကሀ ᐀ᄀကᔀᔀ ᤀᄀጀကሀ ကༀᤀᄀᘀጀሀ ကက᐀ᄀᘀကᔀ
Ā!ᬀഀऀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᐀ᜀᄀᘀᤀༀ ᠀ᄀሀᘀሀ ᠀᐀ᄀ᐀᐀ᤀ ᐀ᄀᘀሀༀᄀ᠀ᔀༀ ᐀ᄀᘀጀ᠀ᄀᘀ᐀ᘀ
#ᬀ:ࠀᬀԀᰀԀഀఀ!ἀ ༀᄀጀሀᘀ ကᔀᔀ ကᄀༀሀᘀ ကᘀሀᄀကሀ᐀ ကᘀᘀᄀ᠀ᔀጀ
#!̀ഀЀԀఀ܀ഀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᠀ᄀሀ᐀ᜀ ᠀ᄀሀ᐀ᜀ ᤀጀကᄀ᠀က᐀ ᤀጀᤀᄀጀᤀༀ
%ఀ܀ഀἀ !ԀԀ'.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ကᄀ᐀ᤀᔀ ᐀ᄀጀ᠀ጀ ᤀᄀ᐀ᔀጀ ሀᘀ᠀ᄀကᘀሀ ሀᜀᔀᄀሀᜀ᠀
<̀ᬀᬀ܀6(ᴀഀ̀Ȁ̀Ԁऀ ᐀ကᄀ᠀ሀሀ ༀᘀᄀᜀကᜀ ᐀ᄀကᘀༀ ሀ᐀ᄀሀሀ᠀ ᐀ᄀༀጀကᄀᜀᔀက ᐀ᄀက᠀ᤀᄀ᐀ሀᤀ
0ༀᤀ*ȀԀ̀ᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀሀᄀᔀༀጀ ᘀༀሀ ༀሀᄀᘀ᐀᠀ ကᄀᔀጀ᠀ᄀ᐀ᤀ᠀ ကᄀༀༀᔀᄀᔀጀᜀ
ᨀ!ЀఀࠀᬀԀᰀԀഀఀ!ἀ ༀကᄀ᐀ሀሀ ༀሀᄀ᠀ጀ᐀ ༀᄀ᐀ጀ᐀ ကጀᄀက᠀ༀ ༀᄀሀ᠀ᔀᄀ᐀ༀༀ ༀᄀሀᤀጀᄀሀሀက
&̀-,-܀܀ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀጀ᐀ᜀ ကༀༀ ကᄀༀ᠀ጀ ကጀᔀᄀᤀༀሀ ကጀကᄀᘀᤀ᠀
&ᬀԀ,'Ԁᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀᄀᤀᜀᔀ ᜀᄀᘀ᐀ᜀ ᐀ᜀᤀ ༀ᠀ᄀᜀᔀ᠀ ᐀᠀ጀᄀᜀᔀༀ ᐀ᤀ᠀ᄀᤀᔀሀ
&!̀ऀ-Ԁ/̀ᬀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀᔀ᐀ᜀ ጀᜀ ᐀ᄀༀ᐀ᤀ ကሀᤀᄀ᠀ᔀጀ ကሀጀᄀሀ᠀ሀ
ऀऀԀḀЀ'ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᘀሀᘀ ကሀ᐀ ༀᄀᔀༀᔀ ကሀᘀᄀᜀᘀᤀ ကሀᜀᄀᜀᜀᘀ
ఀఀԀഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᤀᘀᤀ ᜀሀက ကᄀሀကᜀ ᜀ᠀ᔀᄀༀᔀᔀ ᜀ᠀ကᄀᤀကᘀ
ࠀ!Ԁ' ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ᘀ᠀ᄀሀᘀက ᘀᘀᄀᔀሀᜀ ጀᄀᘀᔀ᠀ ༀᤀༀᄀ᐀᐀᠀ ༀကᄀༀᘀጀᄀ᠀ᤀ᐀ ༀကᄀ᐀᠀ᔀᄀᘀጀᘀ
5Ԁ!ഀऀᬀԀᴀഀ̀Ȁ̀Ԁऀ ጀᔀᔀ ጀᔀᔀ ᤀ᐀ሀᄀᜀကጀ ᤀ᐀ᤀᄀᘀကጀ
5̀ԀᬀऀḀ!܀܀'ࠀᬀԀᰀԀഀఀ!ἀ ကᄀጀᜀᘀ ကᄀጀᜀᘀ ကༀᤀᄀጀ᐀က ကༀጀᄀጀༀጀ
5܀!ఀഀᴀഀ̀܀ഀ ༀༀᄀ᐀ጀᤀ ᠀ᄀ᐀ᔀᜀ ༀᄀ᠀ᔀက ༀᘀᄀༀᔀᤀ ༀᄀༀᘀᜀᄀༀᘀᜀ ༀᄀༀጀሀᄀကᜀ᠀
5܀!ఀഀᴀഀ̀܀ഀ+̀-$ ᤀᄀᜀᜀᜀ ༀᄀᜀ᐀ጀ ᜀᄀᘀကᘀ ༀᄀ᠀ጀᘀᄀᜀᔀ᐀ ༀᄀሀᔀᤀᄀሀ᐀ༀ
5!Ԁ($6ఀԀ! ᘀᄀᔀᔀᘀ ᐀ᄀᜀᔀᔀ ሀሀሀ ༀༀᄀ᐀ᤀက ᠀ᜀကᄀᤀᤀ᠀ ᠀ጀ᠀ᄀᔀကሀ
;!Ȁ̀Ԁᬀऀ ༀᄀ᠀ᘀሀ ༀᄀ᠀ᘀሀ ᜀᘀᄀጀሀ᐀ ᜀጀᄀ᠀ကᜀ
;!ԀԀഀ#܀̀ഀఀࠀᬀԀᰀԀഀఀ!ἀ ᤀༀᤀ က᠀ ᤀ᠀ᔀ ༀༀᔀᄀ᠀ᘀᔀ ༀༀༀᄀༀༀᔀ
+ἀऀԀ(/̀ᬀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀᤀကሀ ᐀᐀ᔀ ᐀ᄀጀሀሀ က᠀ᜀᄀကༀ᠀ ကሀကᄀༀᘀᔀ
.Ѐ܀Ḁἀ !ԀԀ'ࠀᬀԀᰀԀഀఀ!ἀ ༀༀᄀᤀༀᘀ ᠀ᄀሀጀ᐀ ᘀሀሀ ༀᤀᄀጀᤀሀ ሀᘀᜀᄀሀᘀက ሀጀሀᄀሀ᐀ᘀ
>ᬀᰀఀ$3!̀ഀ̀ఀἀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᜀᄀ᠀ᔀᜀ ጀᄀጀጀሀ ༀᄀᘀᘀ᐀ ကᔀᄀༀᘀᤀ ᐀ᄀༀ᠀ᘀᄀကᘀᔀ ᐀ᄀༀᤀᘀᄀ᠀᠀ሀ
>ഀԀԀᬀഀऀࠀᬀԀᰀԀഀఀ!ἀ ᜀༀༀ ᜀሀ᠀ ༀᄀᤀᤀሀ ᜀᜀᄀጀကᜀ ጀᔀᄀሀጀ᐀
,܀ᬀԀఀᴀഀ̀܀ഀ ᠀ᄀᤀༀᔀ ᐀ᄀကᔀᘀ ᘀᄀᜀༀᘀ ᠀ༀ᐀ᄀᤀကက ᠀ကༀᄀ᠀᐀ጀ
70ᬀԀ !ԀԀ' ᘀ᐀᠀ ᘀ᐀᠀ ሀᜀᄀ᐀ጀሀ ሀጀᄀༀကጀ
7ఀఀ܀ᬀԀᴀഀ̀Ȁ̀Ԁऀ ༀᄀ᐀ᤀሀ ᤀᄀጀ᐀ሀ ༀᄀᔀༀᜀ ጀᄀ᐀ༀᜀ ᠀ༀᔀᄀᤀᔀ᠀ ᠀ༀጀᄀጀကက
7Ѐ>̀ഀᬀԀἀ/̀ᬀᬀԀᴀഀ̀܀ഀ ᐀ᜀᄀ᐀ጀༀ ကᘀᄀᤀሀጀ ကᄀᤀ᐀ᤀ ᤀᜀᄀᤀᜀᤀ ကᄀ᠀ༀༀᄀༀༀༀ ကᄀ᠀ᘀጀᄀᘀጀᘀ
9܀!ఀ$Ԁ!ഀ+ᰀḀ܀ᬀऀఀᴀഀ̀܀ഀ+̀-$ ᠀ᤀᄀ᠀᐀က ༀ᐀ᄀሀሀጀ ᐀ᄀᔀༀ᐀ ᤀ᐀ᄀᔀᔀ᠀ ကᄀᜀ᐀ᜀᄀကᤀ᠀ ကᄀጀᔀༀᄀကᤀጀ
Ā!̀Ѐ' က ᜀက ᜀ᠀ ကᔀሀᄀᤀ᐀ᤀ ကᔀሀᄀᘀကᔀ
#Ѐ̀Ȁ̀Ѐᴀഀ̀܀ഀ ሀᄀᜀጀᘀ ༀᄀᔀᘀሀ ᤀᄀጀᘀက ጀሀကᄀ᠀᐀ༀ ጀሀጀᄀ᠀ᔀ᠀
#Ѐ̀Ȁ̀Ѐ)̀Ԁ6 $!ఀԀ!%Ѐ$܀܀ᬀ ᠀ᄀကጀሀ ሀጀᔀ ᠀ᄀᜀᜀሀ ༀᜀကᄀༀᔀᘀ ༀᜀᤀᄀጀጀက
1̀܀*Ԁᬀᬀ ᜀᄀᜀᜀጀ ༀᄀᤀሀ᠀ ༀᔀᄀሀ᠀᐀ ᘀ᐀ကᄀᔀကᔀ ᘀ᠀ကᄀሀᤀ᐀
1܀$ഀԀ!/̀ᬀᬀԀ ሀᄀᔀༀᤀ ༀༀᄀကሀ᠀ ༀᄀༀ᠀᐀ ༀᘀᄀ᠀ༀ᐀ ༀᄀᔀᔀሀᄀༀကༀ ༀᄀᔀကကᄀሀ᐀᠀
%Ѐ܀ఀ̀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᘀༀ᐀ ᘀༀ᐀ ᠀ကᜀᄀᔀሀᔀ ᠀ကᜀᄀᘀᤀ᐀
%܀ఀ$&ἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᘀᄀ᠀ༀ᐀ ጀᄀༀ᠀ጀ ጀᜀᘀ ༀᘀᄀሀ᠀ጀ ༀᄀᔀᜀ᐀ᄀက᠀ሀ ༀᄀༀᔀᔀᄀᘀጀ᠀
%܀ఀ$Ԁ!ഀ+ᰀḀ܀ᬀऀఀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ကༀᄀᤀ᠀ጀ ༀᔀᄀᘀጀༀ ကᄀༀᜀ᠀ ᐀᠀ᄀᤀက᠀ ᐀ᄀༀᔀᤀᄀကጀ᐀ ᐀ᄀༀ᠀ᔀᄀጀༀᘀ
3!̀ഀ̀ऀऀᴀഀ̀܀ഀ ༀጀᜀ ༀጀᜀ ᐀ༀᤀᄀက᐀ጀ ᐀ༀᤀᄀ᠀᐀ᘀ
ጀᤀ&ᄀᜀऀЀԀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀጀᄀᘀᘀᔀ ༀᄀༀᘀ᠀ ကᔀᄀጀ᠀᠀ ༀᘀᄀကᜀᘀᄀᔀကༀ ༀᘀᄀ᐀ᔀᘀᄀጀᤀᤀ
&!6ᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ጀᘀᄀᤀᜀ᠀ ᠀ᜀᄀༀကጀ ᐀᠀ᄀ᐀ᘀᘀ ᘀᄀሀᤀጀ ༀᜀᘀᄀᘀሀጀ ᘀᄀᜀ᐀᠀ᄀᤀ᠀ᔀ ᜀᄀᔀကကᄀ᐀ጀᜀ
&!6ᬀԀἀᴀഀ̀܀ഀ+̀-$ ᠀᠀ᄀༀᔀᜀ ጀᄀᔀᘀက ᐀ᄀ᠀ᔀᜀ ሀᤀᄀሀᜀᜀ ᐀ᄀሀሀကᄀကༀༀ ᐀ᄀᤀᔀᜀᄀᘀጀጀ
ᬀԀ=̀Ѐ܀ᴀഀ̀Ȁ̀Ԁऀ ሀሀᄀᔀጀᜀ ᜀ᐀ᄀ᠀ᔀጀ ༀጀᄀሀሀ᐀ ༀሀᜀᄀᔀᤀᔀ ༀᘀᄀᜀༀༀᄀ᐀ᔀሀ ༀᘀᄀጀᤀጀᄀ᐀ᤀᤀ
ᬀ̀0ఀ!̀ᴀഀ̀Ȁ̀Ԁऀ ༀༀᄀᔀᤀ᠀ ༀ᐀ᄀကကᔀ ကᄀ᠀ༀᜀ ကᤀᄀᘀᔀက ᐀ᄀ᠀ሀᔀᄀᘀ᐀᐀ ᐀ᄀ᠀ᘀᘀᄀ᠀᐀ሀ
Ԁഀఀ!ᬀᴀഀ̀܀ഀ+̀-$ ᠀ༀᄀᘀᜀሀ ᤀ᐀ᄀༀጀༀ ᤀᄀᜀကᤀ ༀༀༀᄀᜀᔀက ᤀᄀᜀ᐀᐀ᄀሀᜀ᠀ ᤀᄀጀ᠀ሀᄀ᐀ᜀᤀ
ࠀᬀ Ԁഀఀ!܀ࠀᬀԀᰀԀഀఀ!ἀ ᠀ሀကᄀሀሀᜀ ᤀᜀᄀሀᤀༀ ༀᤀᘀᄀᔀကༀ ༀကᄀᜀ᠀ሀ ᘀᔀᔀᄀጀᜀሀ ༀကᄀሀༀ᠀ᄀᜀ᠀ሀ ༀ᐀ᄀကༀሀᄀᜀ᐀ᔀ
+ԀḀԀ!ࠀᬀԀᰀԀഀఀ!ἀ ကᔀᄀက᠀ᘀ ᤀᄀሀᘀጀ ༀᄀ᠀ᜀ᠀ ကᜀᄀ᐀ༀᔀ ༀᄀ᠀ᜀᘀᄀ᠀᐀ᜀ ༀᄀሀༀሀᄀᘀ᠀ᜀ
+܀ᬀఀ/̀ᬀᬀԀᴀഀ̀Ȁ̀Ԁऀ ሀᄀሀᤀጀ ሀᄀሀᤀጀ ᠀ᄀༀᤀༀᄀሀༀᘀ ᠀ᄀༀᤀᘀᄀᔀᜀᤀ
"ᰀ0Ԁ!̀ᬀᴀഀ̀Ȁ̀Ԁऀ က᐀ᄀ᠀ༀጀ ᐀᐀ᄀ᠀က᠀ ሀᄀᔀᤀက ᤀༀᄀጀᔀሀ ᐀ᄀᜀ᠀ጀᄀᘀᤀᤀ ᐀ᄀጀༀༀᄀᤀᘀༀ
7-ഀ܀ᬀ̀ᴀഀ̀܀ഀ ကᄀ᐀ጀᘀ ᠀ሀᔀ ༀᜀሀ ᐀ᄀᔀ᐀က ༀᤀༀᄀ᠀ကᔀ ༀᤀ᠀ᄀ᠀ሀက
7Ѐ ḀԀᴀഀ̀܀ഀ ༀᔀᄀༀᔀጀ ጀༀᔀ ༀༀᄀᔀༀጀ ሀᔀ᠀ᄀሀ᠀᠀ ሀༀሀᄀሀᤀ᐀
110044 California State Auditor Report 2003-107 California State Auditor Report 2003-107 110055
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀ
ጀࠀԀༀऀက᐀ऀᔀᄀᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀᨀᬀᄀᜀᄀ̀ᬀᄀᰀ̀Ѐ̀ᄀᴀᄀḀᄀᜀᜀᄀ᐀ༀऀကἂऀԀ᐀ऀࠀЀԀ ᄀЀᜀ!""!#"$
,ЀᜀऀЀ'ᄀᜀကᄀȀ ĀȀ̀ЀԀḀȀᜀ᐀ऀᔀᄀ
ጀ̀ᜀༀࠀ̀ऀȀЀԀĀऀᤀᄀ'ᄀကऀऀကĀᄀЀࠀᬀᄀᜀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀
ĀЀᜀကᄀ̀ᄀጀ̀ᜀༀࠀ̀ऀȀЀԀ Ѐᰀ̀ЀḀḀ ᰀༀ&&Ȁᜀ̀Ѐ ᠀ᜀȀကᜀЀᤀᴀᄀḀᄀᜀᜀᄀ +ᄀࠀᄀऀᔀᄀ᐀ᜀȀᤀ +ᄀࠀᄀऀᔀᄀḀȀᜀ܀ԀԀ
ጀᤀ&ᜀȀᔀᄀᤀᄀ̀)ᜀЀ̀ ᠀ༀ*ԀऀࠀᰀࠀᬀȀȀԀ ᴀᄀᔀᄀԀȀ&ᤀᄀ̀ ܀ᄀᤀᄀ̀ ᐀ᜀȀᤀ᐀ !""-#"!̀Ȁ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ% ᠀ᜀȀကᜀЀᤀ ܀ࠀࠀȀༀ̀Ѐ*ऀԀऀ̀%܀ࠀ̀ +ᄀḀȀᜀᤀ᠀ᜀȀကᜀЀᤀ ᰀ%̀ᄀᤀ ᠀ༀ&ऀԀĀᄀ̀ऀက !""!#"$ ऀ܀&&ᄀऀ.'/- ᠀ᜀȀကᜀЀᤀ
7Ԁऀ܀6(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀ᐀ᄀጀ᠀ༀ ᘀᄀ᐀က᐀ ကༀᄀကᤀ᠀ ༀᄀᔀༀሀᄀᔀ᐀က ༀᄀᔀ᐀ᤀᄀကጀᤀ
7ᬀḀԀ!!ἀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀ᐀ᔀᜀ ༀጀက ༀᄀሀᔀᔀ ༀጀ᐀ᄀ᠀ᔀᔀ ༀጀ᠀ᄀጀᔀᔀ
%ഀ#(?ᬀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ༀༀᄀᔀༀጀ ༀༀᄀᔀༀጀ ကᄀᘀကሀᄀሀሀጀ ကᄀᘀ᐀ᤀᄀሀᘀᜀ
%ԀԀᬀԀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀሀᄀᘀ᠀ᜀ ᤀᄀᔀᤀጀ ကༀᄀᜀༀᘀ ༀᄀᔀကကᄀༀ᐀ሀ ༀᄀᔀ᠀᐀ᄀጀሀက
<Ԁ(ఀᰀ܀!ᬀഀऀᴀഀ̀܀ഀ ༀༀᄀᘀကᜀ ᘀᄀ᐀ᔀሀ ᜀᔀༀ ༀጀᄀᜀ᐀᠀ ༀᄀༀᔀᔀᄀጀༀༀ ༀᄀༀကᔀᄀᘀ᠀ᤀ
ጀ%ȀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᐀ᄀᘀጀጀ ༀ᠀ᜀ ᐀ᄀጀ᠀ᘀ ကᄀሀကᔀᄀᘀᘀༀ ကᄀሀက᠀ᄀᘀༀᘀ
&̀-#̀ഀԀᴀഀ̀Ȁ̀Ԁऀ ᠀ᄀᜀᜀᘀ ᠀᠀ᔀ ሀᄀ᐀ကᘀ ᠀က᐀ᄀᤀᔀሀ ᠀ကᜀᄀጀ᐀က
&̀($܀0.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ༀᔀᄀᜀሀᜀ ༀᄀ᠀ᜀ᠀ ༀကᄀ᐀᠀က ༀᄀᔀ᠀ༀᄀሀ᐀ᤀ ༀᄀᔀሀ᐀ᄀᜀᘀᜀ
&̀($܀0ᴀഀ̀܀ഀ ᠀ᄀᘀကༀ ༀᄀጀᘀሀ ကᄀጀ᠀ᤀ ጀᄀᤀ᠀က ကᄀ᐀ༀᘀᄀሀᘀᘀ ကᄀ᐀ကᘀᄀကༀጀ
*Ԁఀ$)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ༀᄀ᐀ሀༀ ༀᄀ᐀ሀༀ ᐀ᜀ᐀ᄀᤀ᠀ᘀ ᐀ᜀ᠀ᄀጀጀᜀ
,܀ഀԀ#̀ഀԀᴀഀ̀Ȁ̀Ԁऀ ༀༀᄀᔀကᘀ ᤀᄀ᠀ሀᜀ ᜀༀ᐀ ༀᜀᄀကጀᜀ ༀᄀᔀ᠀ༀᄀᤀᜀ᐀ ༀᄀᔀሀጀᄀጀᜀༀ
Ā6Ԁഀ()ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ༀᄀᔀᘀᔀ ᜀᤀሀ ༀᄀጀ᐀ሀ က᐀ကᄀᔀကᔀ က᐀᐀ᄀጀሀሀ
1܀ഀऀ)ᬀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀሀᔀ᠀ က᐀᐀ ᐀ᄀᘀ᐀ᘀ ကༀༀᄀᔀᘀက ကༀ᠀ᄀᜀᔀጀ
1ᄀᜀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀᔀༀᄀጀ᠀ሀ ༀᔀ᠀ᄀጀᔀ᠀ ᠀ᄀ᠀᐀᐀ ကༀༀᄀကᜀက ሀༀᄀ᠀ༀ᠀ᄀကༀ᠀ ሀༀᄀᤀကሀᄀ᠀ጀᤀ
ᨀ!/̀ഀᴀഀ̀܀ഀ ᤀ᐀ᄀ᐀ሀጀ ጀༀᄀ᠀ጀᘀ ሀᄀሀ᠀᠀ ༀᤀᔀᄀ᠀ᔀᔀ ᤀᄀကሀᘀᄀሀᔀሀ ᤀᄀ᠀ༀᘀᄀጀᔀሀ
&'Ԁ!(Ȁ̀Ԁᬀऀ ̀ఀἀ ᤀᄀကጀᤀᄀጀᜀ᠀ ༀᔀ᐀ᄀကᤀ᐀ ကᜀᘀᄀጀᔀ᠀ ሀ᠀ᄀሀༀ᠀ ᤀᄀᘀ᠀ကᄀᤀᤀሀ ᜀༀᄀ᐀ጀᔀᄀᤀ᠀ༀ ᜀᜀᄀༀ᐀᐀ᄀ᐀ᔀᘀ
&Ԁ!ऀ(ᬀԀἀ က᠀ᄀᘀᜀ᐀ ကༀᄀᤀጀ᐀ ᐀ᄀကༀ᠀ ᠀ጀᄀᤀጀᔀ ᐀ᄀ᐀ᘀጀᄀᔀᜀᜀ ᐀ᄀ᠀ကᜀᄀᘀᘀᜀ
&ఀఀ܀ഀ6̀ᬀᬀ܀6ᴀഀ̀܀ഀ ༀᔀᄀ᠀᐀ᘀ ༀᔀ᠀ ᤀᘀᘀ ༀༀᄀကༀᜀ ጀ᠀᠀ᄀᘀༀက ጀሀሀᄀጀ᐀ᔀ
ᬀ̀ԀഀఀԀᴀഀ̀܀ഀ ကᄀሀᔀᔀ ကᄀሀᔀᔀ က᐀ᤀᄀༀ᠀ༀ က᐀ᜀᄀᤀ᠀ༀ
*Ԁᬀഀ܀.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ᜀကᜀᄀሀᔀᤀ ᤀ᠀ᄀᔀᔀᜀ ᤀᄀကᜀက ᜀጀᜀᄀᘀጀᤀ ጀᄀကကᘀᄀༀጀጀ ༀᔀᄀༀကሀᄀጀጀሀ
*Ԁᬀഀ܀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᘀ᐀ጀᄀကᤀᜀ ᜀᜀᄀကༀᤀ ༀ᐀ᄀༀༀሀ ༀᄀᜀ᠀ᔀᄀሀጀጀ ༀ᠀ᄀ᐀ጀሀᄀက᐀က ༀᤀᄀက᐀ሀᄀᜀ᐀ༀ
*̀;̀܀!-̀܀ ᤀᄀက᐀᐀ ᠀ᄀᤀᜀ᐀ ༀᔀᄀጀༀᤀ ሀᘀሀᄀᜀሀᤀ ሀᜀᤀᄀᘀᘀက
ࠀऀ̀(܀ഀ%Ѐ$܀܀ᬀ&܀!ऀ ༀᤀᄀᜀༀᘀ ༀᔀᄀༀᔀᜀ ༀᄀᤀᤀᤀ ကᜀᄀሀጀༀ ༀᄀ᠀ᤀᔀᄀ᠀ጀ᐀ ༀᄀ᠀ᜀጀᄀᔀᜀ᠀
ࠀᬀ3Ԁ@܀ഀᴀഀ̀Ȁ̀Ԁऀ ကᔀᄀᤀጀᔀ ༀ᠀ᄀကᘀᔀ ကᄀᘀᘀက ᐀ᘀᄀᘀ᐀က ကᄀᔀ᐀ሀᄀ᐀ᘀᘀ ကᄀᔀᘀ᐀ᄀༀᔀጀ
ࠀᬀ'+̀ᬀᬀ( ༀༀᔀ ༀༀᔀ က᐀ጀᄀᜀᔀᤀ က᐀ጀᄀጀༀᤀ
5̀!Ȁ=ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᤀᄀ᠀ᔀༀ ကༀᄀ᠀ᤀ᠀ ကᄀᘀᜀሀ ᤀᔀᄀᤀሀᔀ ကᄀጀ᠀ᜀᄀကᤀᤀ ᐀ᄀᔀᔀᜀᄀጀༀᤀ
5!̀ఀ/ᬀԀࠀᬀԀᰀԀഀఀ!ἀ ᠀ༀᄀༀကༀ ကᘀᄀᘀᘀሀ ሀᄀᘀᘀᤀ ᘀ᠀ᄀᤀᘀက ᐀ᄀᔀᜀᤀᄀᤀᜀᜀ ᐀ᄀༀᤀༀᄀ᐀ᤀᔀ
;ԀഀԀ!ᬀ%$ȀఀԀ!ࠀᬀԀᰀԀഀఀ!ἀ ᐀ጀᜀ ᐀ጀᜀ ᠀ᤀጀᄀᘀሀက ᠀ᘀᔀᄀༀሀᔀ
;!ԀԀഀȀ̀Ԁᬀऀᴀഀ̀܀ഀ ༀༀᘀᄀကᔀሀ ᘀᘀᄀᘀሀጀ ᘀᔀᄀༀᜀᘀ ༀကᄀᤀༀᘀ ကᘀᘀᄀᘀᤀᜀ ༀ᠀ᄀᜀᔀጀᄀༀ᠀᐀ ༀሀᄀᔀᜀᤀᄀጀༀက
>Ԁ!ഀᴀഀ̀܀ഀ+̀-$ ကᘀကᄀᤀༀᘀ ကᘀᘀᄀᜀᤀ᠀ ሀကᄀሀᜀሀ ᤀᔀ᐀ᄀᔀᤀᤀ ᤀ᐀ᄀሀᤀကᄀကᤀᔀ ᤀ᠀ᄀༀᤀሀᄀ᐀ကᤀ
>Ԁ!ഀ/̀ᬀᬀԀᴀഀ̀܀ഀ က᐀ᄀༀᤀༀ ༀᄀጀጀༀ ကሀᄀༀሀက ᐀ᄀ᐀ᜀᜀᄀᔀᘀጀ ᐀ᄀ᠀ༀ᐀ᄀက᐀ༀ
,'Ԁ(̀ऀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᤀᄀጀက᐀ ကᄀက᠀ᜀ ကጀᄀༀᘀༀ ༀᄀ᠀ᤀༀᄀጀᜀᜀ ༀᄀ᠀ጀༀᄀༀሀጀ
,ᰀ܀ഀఀ ༀༀᄀᘀကᜀ ሀᄀᔀကጀ ༀᤀᄀᘀሀᘀ ᘀᄀ᐀ᤀሀᄀᘀᔀက ᘀᄀ᐀ᜀကᄀ᠀ሀጀ
,Ԁ!ऀ܀ ᐀ሀᄀ᠀ᔀሀ ༀကᄀᤀༀᤀ ሀᄀༀᘀ᠀ ሀ᐀ᄀༀጀሀ ሀᄀሀༀ᠀ᄀ᐀ጀༀ ሀᄀሀᤀᘀᄀሀᜀᤀ
,̀ഀഀ()ᬀᬀԀἀ#܀(܀5ᬀఀᴀഀ̀܀ഀ ကᄀༀ᐀ጀ ༀᄀᔀ᐀ᘀ ᐀ᄀༀᘀᤀ ༀሀ᠀ᄀᤀကᤀ ༀሀᘀᄀᜀᔀက
,܀(ఀ+̀ᬀᬀ(ᴀഀ̀܀ഀ ༀ᐀ᄀ᠀က᠀ ጀᤀሀ ༀ᠀ᄀ᐀ᜀጀ ༀᄀ᠀ጀကᄀᤀကሀ ༀᄀሀᔀᘀᄀᔀༀ᠀
70ᬀԀ ကᄀ᠀ᜀ᠀ ကᄀ᠀ᜀ᠀ ကᘀሀᄀ᠀ကᔀ ကᘀᘀᄀጀᔀ᠀
7!̀Ѐ܀0ᴀഀ̀Ȁ̀Ԁऀ ༀᔀᄀᤀጀ᠀ ༀᔀᄀᤀጀ᠀ ᜀကሀᄀ᐀က᐀ ᜀ᐀ᤀᄀᔀༀᘀ
7Ѐ5!ᬀഀऀᴀഀ̀Ȁ̀Ԁऀ ᤀጀᔀᄀ᐀᐀᠀ ሀကᄀᔀᘀሀ ሀᄀᔀᤀ᐀ ᘀ᠀ᘀᄀ᠀ᘀက ሀᄀᤀᜀሀᄀሀက᠀ ᤀᄀ᠀᐀ကᄀጀጀሀ
7Ѐ>̀ఀఀ!̀Ѐ' ༀᄀༀጀༀ ༀᄀༀጀༀ ༀက᠀ᄀጀᔀᤀ ༀကᤀᄀᔀጀᘀ
7̀ऀ6ἀ ᐀ᄀ᐀ሀᤀ ကᄀᔀက᠀ ကༀጀ ሀᄀሀጀጀ ကᔀጀᄀᔀༀༀ ကༀ᠀ᄀᤀༀᔀ
7܀@/Ԁᴀഀ̀Ȁ̀Ԁऀ ᐀ༀᄀᤀ᠀᐀ ᠀ကᄀ᠀ᤀᔀ ᘀ᠀ᄀༀᔀ᐀ ᠀ᄀሀᔀᤀᄀᤀༀᘀ ᠀ᄀሀᜀᔀᄀᘀကᔀ
7!܀Ѐ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᠀ᜀᄀᜀကጀ ༀ᐀ᄀᔀᔀᘀ ᠀ᄀሀᔀ᐀ ᤀᤀᄀ᐀᐀ጀ ကᄀጀ᐀ሀᄀༀကᜀ ᐀ᄀᔀᔀༀᄀ᠀ᤀᜀ
9܀!!̀(ࠀᬀԀᰀԀഀఀ!ἀ ༀᔀᄀᤀကༀ ༀကᄀጀᜀᤀ ᐀ᄀ᐀ᤀᘀ ကᤀᄀጀᘀ᠀ ༀᄀጀༀᘀᄀᜀ᐀᐀ ༀᄀጀ᠀᠀ᄀᜀᔀᘀ
#ഀᰀ&Ԁഀ)̀(ఀᴀഀ̀Ȁ̀Ԁऀ ༀᔀ᠀ᄀሀጀༀ ༀᘀሀᄀሀကᘀ ᠀ᤀᄀ᐀ༀက ကᤀᄀကༀሀ ᐀ሀကᄀᤀ᠀ሀ ༀᤀᄀ᐀᐀ကᄀကက᠀ ༀᤀᄀᤀᜀ᠀ᄀᜀᤀᜀ
#܀ഀऀᴀഀ̀܀ഀ ᐀ကᔀ ᐀ကᔀ ᐀ጀሀᄀ᠀ᘀᜀ ᐀ጀሀᄀᘀጀᜀ
1̀ऀ-ԀЀ!Ԁ(ఀ $!ఀԀ!%Ѐ$܀܀ᬀ ᐀ᜀ᐀ ᐀ᜀ᐀ ᐀ကᘀᄀ᐀᠀ጀ ᐀ကᘀᄀᘀ᐀က
1̀܀&!/܀;!ԀԀഀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ᘀᄀጀ᐀ᔀ ༀᄀሀᤀက ጀᄀ᠀ጀက ༀᄀༀᘀᔀᄀᔀᜀᤀ ༀᄀༀᘀጀᄀሀᘀᜀ
1܀(ԀऀᬀԀᴀഀ̀܀ഀ ᜀᄀༀᜀ᐀ ᜀᄀༀᜀ᐀ ᠀ᄀༀጀ᐀ᄀကᤀᔀ ᠀ᄀကᔀༀᄀ᠀᠀᐀
%̀Ԁ!!%ഀऀ(ᴀഀ̀Ȁ̀Ԁऀ ༀༀጀᄀᔀ᠀ᜀ ༀᔀᄀሀ᠀ᜀ ༀကጀᄀሀጀᤀ ᜀᄀᔀ᐀ᤀᄀ᠀ᘀሀ ᜀᄀༀᤀᤀᄀᔀᘀༀ
%܀ఀ$5܀!'ᴀഀ̀܀ഀ ༀༀᄀༀ᐀ᜀ ༀᄀጀ᐀ༀ ༀ᐀ᄀᔀᤀጀ ༀᄀက᐀ሀᄀᔀሀༀ ༀᄀက᠀ᜀᄀༀကᔀ
%܀ఀ$Ԁ!ഀ>Ԁ!ഀᴀഀ̀Ȁ̀Ԁऀ ༀጀᄀᜀᘀᜀ ကᘀᄀༀᜀᘀ ሀᄀᜀ᐀ᤀ ሀကᄀጀᔀༀ ᠀ᄀ᐀᐀ကᄀༀሀጀ ᠀ᄀ᐀ᜀሀᄀᔀᤀᔀ
%ఀഀऀ!ऀ ༀሀᄀᔀༀᔀ ᠀ကᄀᜀကጀ ሀᄀༀༀᤀ ᤀကᄀጀሀሀ ᠀ᄀ᠀ༀༀᄀᤀᤀ᠀ ᠀ᄀ᠀ᘀ᠀ᄀᤀༀጀ
3Ȁఀ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ကᜀᄀሀᔀᜀ ကကᄀ᐀ᘀᘀ ᐀ᄀጀጀᔀ ሀ᠀ᄀᜀᘀሀ ᐀ᄀᜀᔀ᠀ᄀᔀ᐀ᜀ ᐀ᄀᜀሀᜀᄀጀༀ᐀
3Ȁఀᴀഀ̀܀ഀ+̀-$ ကကᄀጀ᐀ጀ ༀᤀᄀༀ᠀ᜀ ᐀ጀᄀᔀᜀᘀ ༀᄀᤀሀ᐀ᄀᤀᔀሀ ༀᄀᤀጀကᄀᤀጀက
3Ԁ$Ѐ$0̀ᴀഀ̀Ȁ̀Ԁऀ ༀᔀሀᄀᔀ᐀᠀ ጀᄀ᐀ᔀᘀ ༀༀ᠀ᄀ᐀᠀ༀ ᤀᄀᔀᤀༀᄀᘀᜀက ᤀᄀༀᘀᤀᄀༀက᐀
)̀ഀԀᬀഀऀࠀᬀԀᰀԀഀఀ!ἀ ༀ᐀ᄀሀ᐀ሀ ༀᄀᘀᘀᘀ ༀሀᄀ᐀ༀက ကᄀༀᤀ᐀ᄀሀကᜀ ကᄀༀᘀᜀᄀᜀ᐀ጀ
<(Ѐ܀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀကᄀሀጀༀ ሀကᄀᤀᜀༀ ሀᄀကጀᘀ ༀༀᔀᄀሀᤀጀ ᤀᄀ᠀ༀ᐀ᄀကᔀጀ ᤀᄀሀက᐀ᄀᘀᘀᜀ
<(Ѐ܀ᴀഀ̀܀ഀ+̀-$ ༀጀᄀ᐀ᘀሀ ကᄀက᠀᠀ ကༀᄀᤀༀጀ ကᄀ᐀ጀᤀᄀ᐀ᘀᤀ ကᄀ᠀ༀᘀᄀጀጀሀ
1ऀကᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᜀᄀༀᔀሀ ༀᔀሀᄀᤀကሀ ᤀᔀᔀ ༀༀ᠀ᄀ᐀᐀ᔀ ကᄀᜀ᠀᠀ᄀᜀጀጀ ကᄀጀሀጀᄀက᐀ᔀ
ᨀ!ᰀ܀ഀᴀഀ̀܀ഀ ༀᄀᜀጀᜀ ༀᄀᜀጀᜀ ༀᄀᘀᜀሀᄀጀᔀᜀ ༀᄀᘀᜀᘀᄀᜀᔀᤀ
Ԁഀఀ!ᬀᴀഀ̀܀ഀ ༀᤀᄀᔀᔀᤀ ᐀ကᄀ᐀ᤀጀ ᐀ᄀሀ᐀ༀ ሀༀᄀጀᔀᤀ ᐀ᄀᔀሀᤀᄀ᠀ᤀက ᐀ᄀༀᔀᜀᄀ᐀ᤀᜀ
܀!Ѐ܀!ഀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ሀጀᄀᔀᜀက ကᔀᄀༀᔀက ᤀᄀကᘀᔀ ᜀሀᄀ᠀ሀ᠀ ᤀᄀሀက᐀ᄀᜀሀᔀ ᤀᄀᤀᔀጀᄀ᐀ᔀ᐀
*Ԁᬀఀ)̀Ԁ6.܀̀ഀఀᴀഀ̀܀ഀ ༀᄀ᐀ጀ᐀ ༀᤀༀ ༀᄀሀሀ᠀ ကᔀ᠀ᄀᤀᔀ᠀ ကᔀᤀᄀༀሀጀ
+ഀȀ܀!ऀࠀᬀԀᰀԀഀఀ!ἀ ༀᜀᄀༀᜀᔀ ሀሀᄀᤀሀက ᤀᜀᄀᜀጀᔀ ༀᔀᄀሀༀᜀ ༀሀ᐀ᄀက᠀ᔀ ༀᔀᄀ᐀က᠀ᄀ᠀ကက ༀᔀᄀ᠀ᘀᘀᄀᤀᤀက
+ഀȀ܀!ऀ.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ᐀ᜀᄀကᔀᔀ ᤀᄀᤀက᠀ ᠀᠀ᄀᜀက᠀ ሀᄀᤀ᠀ᤀᄀᔀကက ሀᄀᤀጀᔀᄀᜀ᠀ሀ
"(ᬀഀऀᴀഀ̀܀ഀ ᠀ᄀༀကက ሀကက ᠀ᄀᤀ᠀᠀ ᘀᜀ᐀ᄀሀༀጀ ᘀᜀᜀᄀༀᤀ᐀
>̀ഀ-(1̀/Ԁ!+!ऀ6̀Ѐ'ᴀഀ̀܀ഀ ༀ᠀ᄀᘀሀက ጀᄀᘀ᠀ᘀ ༀᄀༀကༀ ကሀᄀᤀကᔀ ᜀጀᔀᄀᜀሀᤀ ጀༀᤀᄀ᠀ᘀᤀ
>̀ఀ !(܀ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᘀᄀᤀༀ᐀ ᘀᄀᤀༀ᐀ ᘀༀ᠀ᄀᤀ᠀᐀ ᘀကကᄀကሀᤀ
,'Ԁ(̀ऀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀᄀༀ᠀ᤀ ကༀᄀᘀༀ᐀ ᐀ᔀᄀᜀሀጀ ༀᄀကကሀᄀᤀሀༀ ༀᄀကሀᤀᄀሀༀᔀ
,Ԁᰀ܀܀!Ԁᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᔀᄀက᐀ᘀ ကᜀᄀᘀጀᜀ ᤀᄀᔀ᠀ᤀ ᘀሀᄀᔀᜀༀ ᠀ᄀጀሀጀᄀᜀᔀᘀ ሀᄀᔀ᐀᠀ᄀᜀᜀᜀ
,Ԁᰀ܀܀!Ԁᴀഀ̀܀ഀ+̀-$ ሀ᠀ᄀ᐀ጀᜀ ሀ᐀ᄀကက᠀ ༀᔀᘀᄀᤀကက ကᄀᘀ᐀ᜀᄀሀᜀጀ ကᄀᜀ᠀ᤀᄀကༀༀ
#̀܀ഀԀԀ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᜀᄀሀༀ᠀ ༀ᠀ᄀᤀ᠀က ကᄀༀᜀᜀ ᐀ሀᄀ᐀᠀᠀ ༀᄀ᠀ᤀጀᄀሀᘀሀ ༀᄀሀᔀ᠀ᄀጀༀጀ
1ԀԀȀ%ഀ(Ԁఀᴀഀ̀Ȁ̀Ԁऀ ᠀ᤀᄀጀ᠀ᜀ ᐀᐀ᄀሀᔀሀ ᜀᔀᄀ᠀ሀ᐀ ᤀᄀကᔀကᄀጀᤀ᠀ ᤀᄀကᜀ᐀ᄀ᠀ༀᘀ
ఀЀ2ᄀᘀȀༀ̀%
>Ԁᬀ(Ԁἀ/̀ᬀᬀԀᴀഀ̀Ȁ̀Ԁऀ ကကᄀᘀༀᜀ ကᜀᄀᔀᘀ᐀ ᐀ᄀᘀༀሀ ሀ᠀ᄀሀᔀᤀ ᐀ᄀ᐀ሀጀᄀကༀ᐀ ᐀ᄀ᠀ༀ᐀ᄀᘀༀጀ
>܀ഀ܀Ѐఀ̀ᴀഀ̀Ȁ̀Ԁऀ ᐀ሀᄀጀሀጀ ᠀᠀ᄀ᐀ᜀༀ ሀᄀሀጀᘀ ᜀሀᄀጀ᐀ᘀ ᤀᄀጀကᤀᄀကᔀက ᘀᄀᔀༀကᄀༀ᐀ጀ
,'Ԁ0܀!ఀᴀഀ̀Ȁ̀Ԁऀ ကᤀᄀᔀᔀᔀ ᐀ᤀᄀᤀကༀ ᤀကᄀᤀကༀ ကᄀᜀ᠀ጀᄀᤀᔀሀ ကᄀጀༀကᄀကကᤀ
,ЀԀ!ഀԀࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀᘀᘀᘀ ᠀ᄀᤀᔀሀ ሀ᠀ሀ ༀ᐀ᄀጀကᘀ ሀጀጀᄀᔀᘀᜀ ᤀༀ᐀ᄀᔀᔀ᠀
7̀ऀऀᬀԀఀ܀6ഀᴀഀ̀Ȁ̀Ԁऀ ကᔀᄀᔀကሀ ᐀ᄀ᐀᠀ሀ က᐀ᄀ᐀ᘀᔀ ကᄀ᠀᐀᐀ᄀሀကᤀ ကᄀ᠀ሀᤀᄀᜀጀሀ
ᴀ00Ԁ!,'Ԁᴀഀ̀܀ഀ+̀-$ ༀကᄀༀᤀༀ ༀကᄀༀᤀༀ ሀ᠀ᔀᄀကᘀᤀ ሀሀကᄀ᠀᐀ᘀ
ᴀ00Ԁ!,'Ԁᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀᄀ᐀ༀ᠀ ጀᄀ᐀ༀ᠀ ༀᄀ᐀ကᘀᄀᔀᔀᜀ ༀᄀ᐀᐀ᤀᄀ᐀ကက
ఀЀᄀᘀȀༀ̀%
&̀-)ᬀᬀԀἀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ༀᄀᘀᘀᔀ ᤀༀ᐀ ကᄀ᐀ᜀ᐀ ᜀༀᜀᄀༀကᔀ ᜀကᔀᄀሀᔀ᐀
5܀!ఀ%-Ԁᴀഀ̀Ȁ̀Ԁऀ ᤀᄀሀᔀ᠀ ᐀ጀሀ ᤀᄀᜀጀጀ ሀ᐀ᘀᄀጀᤀ᠀ ሀ᠀᠀ᄀᜀᤀ᐀
.ഀԀ(/̀ᬀᬀԀᴀഀ̀܀ഀ ༀ᠀ᄀᤀᘀᜀ ༀ᠀ᄀᤀᘀᜀ ᤀༀᘀᄀༀༀᤀ ᤀ᐀ༀᄀᘀጀ᠀
.܀$ഀ(ఀ܀ഀ/̀ᬀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀጀ᐀᐀ ᐀ᄀᤀကᜀ ༀᔀᄀሀᤀༀ ᠀᠀ᔀᄀᤀጀሀ ᠀ሀༀᄀကሀᤀ
,((Ԁഀᴀഀ̀܀ഀ+̀-$ ༀကᄀᤀᜀᔀ ကᄀᔀᜀ᐀ ༀ᠀ᄀᘀᤀ᐀ ༀᄀᘀጀሀᄀᔀᘀᤀ ༀᄀᜀᔀጀᄀᜀ᐀ጀ
1̀Ѐ$ᰀ܀ഀऀࠀᬀԀᰀԀഀఀ!ἀ ᠀ကᜀ ᠀ကᜀ ကሀጀᄀᔀ᐀ᤀ ကሀጀᄀ᠀ᤀ᠀
%$ȀȀԀ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀᤀሀ ᤀᤀሀ ᤀᤀ᐀ᄀᔀᜀᔀ ᤀᤀ᐀ᄀᘀ᠀᠀
%(ഀ/̀ᬀᬀԀ ᐀ᜀᄀ᠀ကጀ ༀᜀᄀᜀᤀᔀ ကᄀᘀ᠀က ᤀᔀᄀᔀ᐀ༀ ကᄀ᠀ༀကᄀᔀጀ᠀ ကᄀ᠀ᘀကᄀༀက᠀
<Ԁ(ఀ6܀܀ऀᴀഀ̀Ȁ̀Ԁऀ ሀᄀᜀကᘀ ᜀᄀༀᤀሀ ༀ᐀ᄀጀጀက ༀᄀᔀကሀᄀᤀጀ᠀ ༀᄀᔀ᐀ጀᄀᤀᜀᤀ
ఀȀ܀ကᄀԀᄀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ က᠀᠀ᄀ᠀᠀က ᘀကᄀᤀ᐀ᘀ ᐀ༀᘀᄀᔀᘀጀ ጀሀᄀက᐀᠀ᄀ᐀᠀ᜀ ጀሀᄀሀሀༀᄀ᠀ကᤀ
ᨀ& ᴀഀ̀Ȁ̀Ԁऀ ༀ᐀ᄀሀကᔀ ༀ᠀ᘀᄀကᤀက ༀ᐀ጀᄀጀᘀ᐀ ᠀᐀ᄀᤀᜀሀ ᐀᠀᠀ᄀ᠀᠀ᔀ ᠀ကᄀᘀᜀᔀᄀጀᜀሀ ᠀᐀ᄀༀကሀᄀ᠀က᠀
ᨀЀఀ܀ഀᨀ-*ᬀЀԀᴀഀ̀Ȁ̀Ԁऀ ሀᤀᄀᘀሀጀ ሀᤀᄀᘀሀጀ ကᄀကᘀᤀᄀሀሀሀ ကᄀ᐀᐀᐀ᄀ᐀ༀ᠀
ᨀᬀ$ᰀḀ! ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ကᜀᤀᄀᔀ᠀᐀ ᜀကᄀༀᜀሀ ကༀᄀᔀጀ᠀ က᐀ᄀ᐀ကሀ ᠀ༀကᄀᤀ᠀ᘀ ကሀᄀༀༀᤀᄀༀᤀ᠀ ကሀᄀሀကᜀᄀᜀༀༀ
110066 California State Auditor Report 2003-107 California State Auditor Report 2003-107 110077
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀ
ጀࠀԀༀऀက᐀ऀᔀᄀᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀᨀᬀᄀᜀᄀ̀ᬀᄀᰀ̀Ѐ̀ᄀᴀᄀḀᄀᜀᜀᄀ᐀ༀऀကἂऀԀ᐀ऀࠀЀԀ ᄀЀᜀ!""!#"$
,ЀᜀऀЀ'ᄀᜀကᄀȀ ĀȀ̀ЀԀḀȀᜀ᐀ऀᔀᄀ
ጀ̀ᜀༀࠀ̀ऀȀЀԀĀऀᤀᄀ'ᄀကऀऀကĀᄀЀࠀᬀᄀᜀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀
ĀЀᜀကᄀ̀ᄀጀ̀ᜀༀࠀ̀ऀȀЀԀ Ѐᰀ̀ЀḀḀ ᰀༀ&&Ȁᜀ̀Ѐ ᠀ᜀȀကᜀЀᤀᴀᄀḀᄀᜀᜀᄀ +ᄀࠀᄀऀᔀᄀ᐀ᜀȀᤀ +ᄀࠀᄀऀᔀᄀḀȀᜀ܀ԀԀ
ጀᤀ&ᜀȀᔀᄀᤀᄀ̀)ᜀЀ̀ ᠀ༀ*ԀऀࠀᰀࠀᬀȀȀԀ ᴀᄀᔀᄀԀȀ&ᤀᄀ̀ ܀ᄀᤀᄀ̀ ᐀ᜀȀᤀ᐀ !""-#"!̀Ȁ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ% ᠀ᜀȀကᜀЀᤀ ܀ࠀࠀȀༀ̀Ѐ*ऀԀऀ̀%܀ࠀ̀ +ᄀḀȀᜀᤀ᠀ᜀȀကᜀЀᤀ ᰀ%̀ᄀᤀ ᠀ༀ&ऀԀĀᄀ̀ऀက !""!#"$ ऀ܀&&ᄀऀ.'/- ᠀ᜀȀကᜀЀᤀ
ᨀᬀ$ᰀḀ! ̀ఀἀ+̀-$ ሀᤀᄀༀᤀᜀ ሀᔀᄀᜀကጀ ༀሀᄀကᜀ᐀ ༀကကᄀကᜀᔀ ༀᜀᄀကᜀᘀᄀᜀᤀᤀ ༀᜀᄀ᠀ༀᔀᄀༀ᠀ᤀ
ᨀഀ̀ᰀ܀,ԀऀԀ!($̀0+̀-$%Ѐ$܀܀ᬀ ༀကᄀጀᘀༀ ༀကᄀጀᘀༀ ᐀᐀ᔀᄀༀᜀᜀ ᐀᠀᐀ᄀༀሀጀ
ᨀഀఀԀᬀ܀0Ԁ)ᬀᬀԀἀᴀഀ̀܀ഀ+̀-$ ጀༀᄀက᐀ሀ ༀ᐀ሀᄀᤀጀᔀ ᐀᠀ᄀጀᤀጀ ကᤀༀᄀᜀጀ᠀ က᠀ᄀ᐀ᜀ᠀ᄀᤀᔀ᠀ က᠀ᄀᤀ᠀ᤀᄀ᠀ጀᜀ
ᨀ!Ѐऀ̀ᴀഀ̀Ȁ̀Ԁऀ ༀሀ᠀ᄀༀကༀ ᐀ᔀᜀᄀᜀᜀༀ ༀጀᄀሀༀက ᠀ᜀကᄀሀༀ᠀ ༀᔀᄀༀ᐀ሀᄀༀༀᘀ ༀᔀᄀᤀༀᘀᄀᤀ᐀ༀ
ᨀ:(ᴀഀ̀Ȁ̀Ԁऀ ༀጀᜀᄀကကጀ ༀᤀᤀᄀᘀᜀ᠀ ᐀ᘀᄀጀ᐀ᘀ ကᘀᄀကༀ᐀ ᠀᐀ᔀᄀༀᤀ᐀ ကᜀᄀᘀༀᘀᄀᘀကጀ ကጀᄀༀ᠀ᘀᄀᜀጀ᐀
&ᬀऀ6̀ഀ#!'ᴀഀ̀Ȁ̀Ԁऀ ᐀ᔀᤀᄀጀༀᤀ ༀᘀကᄀကᘀᔀ ᐀ᤀᄀᘀᔀᘀ ሀༀሀᄀᜀጀ᐀ ᠀ᘀᄀᤀጀༀᄀጀጀက ᠀ᜀᄀကᔀᘀᄀᜀᜀሀ
&((Ԁఀఀᴀഀ̀Ȁ̀Ԁऀ ༀᤀༀᄀကᔀ᐀ ᤀ᐀ᄀᜀᤀᤀ ကကሀᄀᔀᤀጀ ༀᜀᄀ᠀ሀᘀᄀ᠀ᘀᜀ ༀᜀᄀᤀᜀကᄀሀ᠀ᘀ
&ԀᬀᬀȀᬀ܀6Ԁ!ᴀഀ̀Ȁ̀Ԁऀ ကကᔀᄀᘀᤀ᠀ ᐀ᤀᄀጀጀᔀ ሀᄀᔀᤀက ကጀᄀᤀᘀᜀ ကጀကᄀ᠀ጀ᠀ ကᘀᄀ᐀ᔀᘀᄀ᠀ሀ᠀ ကᘀᄀሀጀጀᄀጀ᠀ᜀ
&Ԁ/Ԁ!ᬀἀ+̀ᬀᬀ(ᴀഀ̀Ȁ̀Ԁऀ ကༀᄀᤀ᠀ጀ ሀကᄀကကༀ ༀᔀᄀሀ᠀ሀ ᜀ᠀ᄀ᠀ༀሀ ሀᄀሀᜀጀᄀ᐀ሀጀ ሀᄀᤀᘀ᐀ᄀᘀᘀ᠀
&܀ഀ̀ఀᴀഀ̀Ȁ̀Ԁऀ ༀᔀᜀᄀᘀကက က᠀ᄀሀᘀༀ ကᔀᄀༀᘀༀ ༀሀ᐀ᄀ᠀ᤀ᠀ ကᔀᄀᔀကᤀᄀᜀጀጀ ကᔀᄀༀᜀᔀᄀ᐀ᤀက
&!Ḁഀ'ᴀഀ̀Ȁ̀Ԁऀ ကᤀᤀᄀ᐀᠀ᜀ ༀሀᜀᄀᤀ᠀ᜀ ကጀᄀᘀሀ᐀ ᠀ሀ᠀ᄀᘀ᠀ጀ ᐀ༀᄀကጀ᐀ᄀ᐀᠀ᤀ ᐀ༀᄀᘀ᠀ᜀᄀᔀጀሀ
ᰀ̀ഀ܀9Ԁ/܀ $!ఀԀ!ᨀЀऀԀᰀἀ ሀᄀጀ᠀ሀ ሀᄀጀ᠀ሀ ༀᄀᔀᔀᜀᄀကᘀᔀ ༀᄀᔀༀ᠀ᄀကༀሀ
!ఀԀ!<ᬀఀԀ!(#!Ԁ0!ఀ܀!ἀ%Ѐ$܀܀ᬀ ᜀᄀᜀᔀ᐀ ᜀᄀᜀᔀ᐀ ᔀ ᜀᄀᜀᔀ᐀
(ఀ̀Ѐᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᘀᔀᄀᤀᤀက ᐀ᤀᄀጀᤀᤀ ሀᄀሀጀᔀ ༀༀ᐀ᄀကༀᜀ ᐀ᄀ᠀ጀ᐀ᄀကጀက ᐀ᄀᤀᔀᤀᄀሀༀᔀ
Ԁഀఀ̀ഀԀᬀ)ᬀᬀԀἀᴀഀ̀܀ഀ+̀-$ ᘀᔀᄀᤀᤀጀ ကᜀጀᄀ᠀ᔀᤀ ༀༀᄀጀༀက ᐀ᘀༀᄀጀᜀᘀ ༀሀᄀကᘀሀᄀᤀጀ᠀ ༀሀᄀᤀ᠀ᘀᄀᤀᜀༀ
$!ఀԀ!Ā'ᴀഀ̀Ȁ̀Ԁऀ ᘀሀᄀᘀᜀᜀ ᠀ᤀᄀᘀጀༀ ༀ᐀ᄀကሀᜀ ༀ᐀ሀᄀᜀ᐀ᘀ ༀ᐀ᄀᘀ᐀ᘀᄀ᠀ᔀጀ ༀ᐀ᄀᜀᘀ᐀ᄀက᠀ᤀ
$̀ᰀԀ $!ఀԀ!%Ѐ$܀܀ᬀ ᤀᄀᤀሀༀ ᤀᄀᤀሀༀ ༀက᐀ᄀᘀༀጀ ༀ᐀ᔀᄀ᐀ᘀᔀ
ᬀ!Ԁᰀ܀ഀఀᴀഀ̀Ȁ̀Ԁऀ က᠀᠀ᄀᘀሀሀ ༀᔀᤀᄀጀᜀᜀ ᤀༀᄀ᐀ᔀༀ ᘀᄀကༀᔀ ༀ᐀ᄀༀᔀᔀ ᠀᐀᐀ᄀ᐀ሀ᠀ ༀሀᄀጀ᐀ᜀᄀကᜀᜀ ༀᤀᄀ᐀ᘀༀᄀᤀ᠀က
܀ᰀᰀഀ̀ఀἀ $!ఀԀ!7̀ऀऀᬀԀ%Ѐ$܀܀ᬀ ᜀကጀ ᜀကጀ ကᤀ᠀ᄀᔀ᐀ᔀ ကᤀ᠀ᄀᜀሀጀ
܀ᰀ0ఀ܀ഀᴀഀ̀Ȁ̀Ԁऀ ᠀ᄀጀᘀጀᄀ᐀ༀሀ ᠀᐀ጀᄀༀᤀᜀ က᐀ሀᄀ᐀ᜀᤀ ሀሀᄀကༀᤀ ሀᄀᘀᔀጀᄀᔀᜀሀ ᜀᤀᄀ᐀ကကᄀༀ᐀ᜀ ጀကᄀᔀ᐀ༀᄀကက᐀
܀ഀ(ఀԀᬀᬀఀ̀܀ഀ ܀ᰀᰀഀ̀ఀἀ $!ఀԀ! ༀᄀ᠀ᤀᜀ ༀᄀ᠀ᤀᜀ ༀᜀጀᄀༀጀᘀ ༀጀᔀᄀᤀᤀሀ
܀/̀ഀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ༀᔀༀᄀᘀᜀጀ ༀ᐀᠀ᄀሀሀ᠀ ကᜀᄀሀᜀ᠀ ကᤀ᠀ᄀጀကᘀ ᐀ᔀᄀᔀကᤀᄀሀᤀ᐀ ᐀ᔀᄀကጀༀᄀ᠀ጀᔀ
ᬀ/Ԁ! ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ༀ᐀ᄀጀᔀ᠀ ༀᤀကᄀ᐀ᤀᜀ ሀᜀᄀༀကሀ ༀကᄀᜀကጀ က᠀ᘀᄀကကᤀ ༀༀᄀༀༀ᐀ᄀሀᔀሀ ༀༀᄀ᐀ᤀᔀᄀᘀ᐀ༀ
*܀6ഀԀἀᴀഀ̀Ȁ̀Ԁऀ ကᘀༀᄀ᐀ကᤀ ကᤀကᄀሀሀက ሀကᄀ᐀ༀက ᠀ကᄀༀጀက ᤀကᜀᄀ᐀ᜀက ᐀᐀ᄀᜀሀሀᄀᘀᤀᔀ ᐀᠀ᄀ᠀ᜀ᠀ᄀༀ᠀က
*!ఀԀᴀഀ̀Ȁ̀Ԁऀ က᠀ᄀ᐀᠀ᜀ ᘀᘀᄀሀሀᜀ ᠀ᜀᄀᜀᔀက ᜀᄀጀሀᤀ ༀሀጀᄀᤀᤀ᠀ ᜀᄀᘀጀᜀᄀሀᘀᘀ ᜀᄀጀሀᜀᄀက᠀က
ࠀ(ఀ%ഀ;Ḁ!̀Ԁᬀ)ᬀᬀԀἀ1Ā# ကᘀᄀᤀ᐀᠀ ကᘀᄀᤀ᐀᠀ ༀᄀༀᜀ᠀ᄀᜀကက ༀᄀကༀကᄀ᠀ሀᤀ
ࠀ(ఀ<$̀ఀఀ̀Ԁ! ̀ఀἀ ༀᤀ᠀ᄀጀᤀ᠀ ༀᜀᄀကሀᜀ ༀᜀ᐀ᄀကကက ༀကᄀᤀ᠀ሀᄀༀ᐀ༀ ༀကᄀᜀကᜀᄀ᐀ሀ᐀
ࠀ(ఀ(̀ऀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᔀᄀᜀᘀ᠀ ကကᄀᔀ᐀ༀ ሀᄀᔀᤀᜀ ᠀ᘀᄀጀᘀ᐀ ᠀ᄀᘀᔀ᠀ᄀ᠀ᤀ᐀ ᠀ᄀᘀሀကᄀ᠀᐀ᘀ
ࠀᬀ7܀ഀఀԀࠀᬀԀᰀԀഀఀ!ἀ ကጀሀᄀᘀᘀᘀ ༀᜀကᄀᜀ᠀ᤀ ကༀᄀကᜀሀ ᠀ጀጀᄀጀᔀᜀ ကሀᄀᤀᜀሀᄀᘀက᐀ ကᤀᄀༀᜀሀᄀᤀ᐀က
ࠀᬀ7܀ഀఀԀᴀഀ̀܀ഀ+̀-$ ሀ᠀ᄀ᐀ᤀༀ ጀጀᄀ᠀ᔀက ༀጀᄀကᘀᔀ ༀᘀ᐀ᄀᔀ᐀᐀ ကᜀᄀጀጀᔀᄀᔀᔀༀ ကጀᄀༀᤀ᐀ᄀᔀ᐀ሀ
ࠀᬀ1ഀЀ$܀ᴀഀ̀Ȁ̀Ԁऀ ༀༀᘀᄀᜀ᐀က ༀሀጀᄀᘀᤀጀ ကᔀᄀᔀᔀᔀ က᠀ᄀᤀᔀᤀ ᐀ကကᄀကᔀᘀ က᐀ᄀᘀሀༀᄀᤀ᠀ༀ က᠀ᄀᔀᘀ᐀ᄀᜀ᠀ᜀ
ࠀᬀ%Ԁ-ഀऀ܀ᴀഀ̀Ȁ̀Ԁऀ က᠀ᄀༀሀᤀ ༀሀᄀ᠀ༀက ሀᄀሀ᠀က ᠀ሀᄀༀༀᔀ ᐀ᄀᔀᔀᘀᄀᜀ᠀᐀ ᐀ᄀᔀሀကᄀጀሀ᠀
ࠀഀ/̀!܀ഀᰀԀഀఀᬀ $!ఀԀ!+̀-$%Ѐ$܀܀ᬀ ሀᄀ᠀᐀᠀ ကሀ᐀ ሀᄀᤀᜀᘀ ༀༀༀᄀሀༀက ༀༀᘀᄀༀጀጀ
5Ԁഀఀ܀ഀᨀ/ԀഀԀ $!ఀԀ!%Ѐ$܀܀ᬀ ༀᜀᄀሀༀᜀ ကᄀༀሀሀ ကᔀᄀᤀᘀ᐀ ကᄀ᐀ᜀༀᄀᘀጀ᐀ ကᄀ᠀ᔀကᄀ᠀ᤀሀ
;!/ԀἀࠀᬀԀᰀԀഀఀ!ἀ ༀሀᜀᄀᘀ᐀က ጀᘀᄀጀကᘀ ༀ᐀ᄀᤀᜀက ကᘀᔀᄀ᐀᠀ༀ ༀሀᄀ᐀က᐀ᄀ᐀ᜀᤀ ༀሀᄀሀጀ᐀ᄀᘀကᘀ
;ᬀԀഀऀᬀԀᴀഀ̀Ȁ̀Ԁऀ ሀᜀሀᄀᤀጀ᠀ ကጀᜀᄀᤀᘀሀ ሀᜀᄀᤀᜀᘀ ጀ᠀᐀ᄀᔀሀᤀ ሀ᠀ᄀကሀᘀᄀᜀᔀᔀ ሀሀᄀကᔀᔀᄀᜀሀᤀ
;ᬀԀഀऀ܀!ᴀഀ̀Ȁ̀Ԁऀ ༀༀᤀᄀက᠀ᤀ ሀༀᄀᤀጀက ༀሀᄀ᠀ᘀༀ ༀᜀ᐀ᄀ᠀ᔀጀ ༀༀᄀᤀᔀሀᄀༀᔀ᠀ ༀༀᄀᘀᜀᜀᄀሀༀ᐀
;܀!ᰀഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ሀᄀ᠀ကༀ ကᄀጀሀༀ ᐀ᜀᄀ᐀ᘀက ᠀ᜀ᠀ᄀᔀᜀᤀ ሀကကᄀ᠀ሀᜀ
;!ԀԀഀ*܀ఀ#Ḁᬀ̀Ѐ%Ѐ$܀܀ᬀ 8Āᨀഀ̀ᰀ܀"ഀ-ᬀԀ6܀܀ऀ ሀᄀሀᜀᤀ ሀᄀሀᜀᤀ ကᔀᔀᄀᔀᔀᔀ ကᔀሀᄀሀᜀᤀ
+Ѐ̀Ԁഀऀ,#ԀഀఀԀᴀഀ̀Ȁ̀Ԁऀ ကᔀ᐀ᄀကᜀ᐀ က᠀ᜀᄀᜀጀሀ ᠀᠀ᄀᤀᜀᘀ ᠀ጀᤀᄀᜀᤀሀ ᘀကᄀ᠀ሀሀᄀᜀༀᤀ ᘀကᄀጀሀကᄀᤀᜀༀ
+6ఀ$܀!ഀԀ ༀᜀᜀᄀᜀጀᜀ ༀ᠀᐀ᄀሀကᘀ ༀᜀᄀሀༀ᠀ ᐀ሀᔀᄀጀ᐀ጀ ကᔀᄀᘀᤀሀᄀကᤀ᐀ ကༀᄀༀༀᤀᄀကᔀက
+Ԁ!ᰀ܀(&ԀЀ$ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ကᜀᄀ᠀ᘀༀ ༀᤀᄀᔀᤀᤀ ကᄀᔀ᐀᠀ ᠀ᤀᄀሀᘀༀ ༀᄀༀᘀᘀᄀᔀᔀ᐀ ༀᄀကက᐀ᄀሀᘀ᠀
"ഀ-ᬀԀ6܀܀ऀᴀഀ̀Ȁ̀Ԁऀ ༀ᐀᠀ᄀጀᜀက ᐀ᔀጀᄀᘀᜀᔀ ᐀᐀ᄀᘀ᐀ᘀ ᠀ᘀᜀᄀ᠀ጀጀ ᐀ᘀᄀༀᘀሀᄀጀᘀᜀ ᐀ᘀᄀᤀሀ᠀ᄀ᠀ᘀᘀ
>Ԁ00Ԁᬀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀကᄀᤀጀᘀ ကༀᄀༀကက ሀᄀሀጀက ᜀጀᄀ᠀ༀༀ ᠀ᄀጀᤀ᐀ᄀက᐀ᔀ ሀᄀᔀሀကᄀᤀ᠀ༀ
, ഀऀᴀഀ̀Ȁ̀Ԁऀ ᠀ကᄀ᐀ᘀሀ ሀ᐀ᄀ᠀ᔀᘀ ᜀᄀሀᘀᘀ ༀᔀ᠀ᄀ᐀ሀጀ ሀᄀᜀ᐀ሀᄀᔀᤀᔀ ሀᄀጀ᐀ጀᄀ᠀ༀጀ
,ഀЀ(ఀԀ!ࠀᬀԀᰀԀഀఀ!ἀ ༀᔀᜀᄀሀᘀሀ ༀᜀሀᄀᤀༀ᠀ ᐀ᔀᄀᘀကༀ ᐀က᠀ᄀጀༀᔀ ကሀᄀᜀက᐀ᄀༀ᐀ሀ ကᤀᄀༀ᠀ᜀᄀᔀ᠀᠀
,()̀!-ԀഀԀ(ᴀഀ̀Ȁ̀Ԁऀ ༀ᠀᠀ᄀᜀᤀሀ ༀༀጀᄀᘀༀက က᠀ᄀༀကሀ ကᜀᜀᄀᘀᔀက ༀༀᄀᜀༀᘀᄀ᠀က᠀ ༀကᄀༀᔀᤀᄀༀကᤀ
,6ഀऀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ༀᔀᘀᄀ᐀ሀᘀ ᜀጀᄀሀᘀᘀ ᜀༀᄀᜀ᠀᠀ ༀༀᄀሀᜀᜀ ကጀᔀᄀ᐀ᤀᤀ ༀကᄀ᐀ᘀ᠀ᄀༀጀༀ ༀကᄀᤀᤀ᠀ᄀሀሀᘀ
,Ԁഀഀ܀=ࠀᬀԀᰀԀഀఀ!ἀ ༀကᔀᄀ᐀ᔀ᐀ ᤀᜀᄀᔀᘀᔀ ༀ᐀ᄀᜀጀ᐀ ကᔀကᄀကᤀᤀ ༀ᠀ᄀᜀကကᄀᘀጀᜀ ༀሀᄀᔀကሀᄀᔀᤀ᠀
,̀ఀఀᬀԀ,'Ԁ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ᐀᠀ᄀᜀᜀጀ ሀༀᄀ᠀ጀᜀ ༀᔀᄀᜀကᤀ ጀᘀᄀကༀ᐀ ᜀᄀᤀကᤀᄀᜀጀᜀ ᜀᄀᘀက᠀ᄀༀༀက
,܀ഀ-&ԀЀ$ᴀഀ̀Ȁ̀Ԁऀ ᘀᄀༀᜀᘀᄀᤀ᠀ጀ ༀᄀကሀᘀᄀሀ᐀ᤀ ᠀ᜀကᄀༀᜀሀ ᜀᄀጀကᘀᄀ᐀ᘀᔀ က᐀ᔀᄀᘀᘀᜀᄀ᠀᠀ᜀ က᐀ጀᄀᘀᔀሀᄀᜀༀᜀ
,܀(ᨀഀ-ԀᬀԀ(ᴀഀ̀Ȁ̀Ԁऀ ᠀ᤀᔀᄀༀကᘀᄀᜀᜀሀ ᜀᄀᘀጀༀᄀᜀကༀ ᤀᄀᘀကကᄀༀሀༀ ༀᄀကᤀሀᄀᜀᤀᔀ ᠀ᘀᤀᄀጀᔀᘀᄀᘀༀᘀ ကᄀༀᤀ᠀ᄀᤀሀጀᄀጀሀሀ ကᄀᤀ᠀ༀᄀሀᤀᘀᄀᤀᘀက
,܀(9̀Ԁఀ܀(ࠀᬀԀᰀԀഀఀ!ἀ ሀကᄀကကက ကጀᄀሀༀ᐀ ᠀ᄀᘀᘀᜀ ᜀᤀᄀሀༀ᐀ ༀ᐀ᄀༀጀᔀᄀ᐀ሀᜀ ༀ᐀ᄀကᘀᤀᄀᜀᘀༀ
,܀6Ԁᬀᬀ.܀̀ഀఀ ကᤀᄀᜀ᠀ጀ ᤀᄀᘀༀᔀ ᐀᐀ᄀሀሀጀ ᐀ᄀᘀሀሀᄀᜀᔀᜀ ᐀ᄀᘀᜀጀᄀ᐀ᤀᘀ
,ἀഀ6܀܀ऀᴀഀ̀Ȁ̀Ԁऀ ကᄀༀ᐀ᘀᄀᘀᤀጀ ༀᤀᤀᄀᔀ᐀᠀ ᤀༀᔀᄀᤀༀက ᐀ᤀᄀ᐀ᘀᤀ ကᄀጀሀᔀᄀᘀጀༀ ᐀᠀ᄀကက᠀ᄀ᐀ᘀሀ ᐀ᘀᄀༀᘀሀᄀༀᤀᤀ
7ഀ$ఀఀഀ&ԀЀ$ᴀഀ̀Ȁ̀Ԁऀ ጀሀᄀ᐀ᘀက ᘀᔀᄀᔀጀༀ ጀᔀᄀကᜀༀ ကሀሀᄀᘀ᠀᠀ ᘀᄀༀᘀᘀᄀༀ᠀ᤀ ᘀᄀ᠀᐀ကᄀᜀጀᔀ
7܀ഀ!܀/̀ᴀഀ̀Ȁ̀Ԁऀ က᐀᠀ᄀጀᔀᘀ ᘀጀᄀሀᜀᘀ ᐀᠀ᄀ᐀ሀᔀ ༀကᄀ᠀ᘀᔀ ᐀ᤀༀᄀ᐀ༀ᠀ ༀ᐀ᄀ᠀ᔀᔀᄀᤀ᠀ᔀ ༀ᐀ᄀᘀᤀༀᄀጀሀ᠀
7܀ഀఀԀḀԀᬀᬀ܀ᴀഀ̀Ȁ̀Ԁऀ ᤀᜀကᄀᔀကက ᐀ᘀༀᄀᤀကༀ ᤀᘀᄀᤀጀᜀ ༀᄀༀကༀᄀ᐀᠀ༀ ᘀᤀᄀሀ᐀ༀᄀᜀᜀༀ ᘀᘀᄀᤀሀ᐀ᄀကကက
7܀ഀఀ̀ഀ)̀Ԁ6ࠀᬀԀᰀԀഀఀ!ἀ ༀကᤀᄀᘀကༀ ༀက᠀ᄀༀက᐀ ကᔀᄀᜀༀᔀ ကᘀༀᄀᤀሀ᠀ က᐀ᄀᘀሀᘀᄀༀᤀᜀ က᠀ᄀᔀကᜀᄀᜀက᐀
7ᬀఀ̀Ѐᬀఀ!ᬀ,Ԁ!ഀ̀ഀ- ԀഀఀԀ! ጀᄀጀᜀᘀ ጀᄀጀᜀᘀ ᠀᠀ጀᄀကကༀ ᠀ሀጀᄀကᔀᜀ
9Ԁ6 ̀ఀἀ%Ѐ$܀܀ᬀ ሀᄀༀᤀက ሀᄀༀᤀက ༀᘀༀᄀᜀᜀ᐀ ༀᘀᘀᄀᔀ᠀ሀ
9Ԁ6$ᬀᬀࠀᬀԀᰀԀഀఀ!ἀ ᘀᔀᄀကကᔀ ༀᔀ᐀ᄀༀༀᤀ ༀༀᄀᜀ᐀ጀ ༀᜀሀᄀༀᘀሀ ጀᄀༀༀ᠀ᄀጀጀༀ ጀᄀ᐀ᔀᔀᄀༀᤀᤀ
9܀!6ᬀ',7̀!ऀᴀഀ̀Ȁ̀Ԁऀ ༀᄀጀ᐀ကᄀༀ᐀ᘀ ᐀ༀကᄀᤀ᐀က ကᘀ᐀ᄀጀ᠀ᜀ ᠀ᘀᄀᘀༀᤀ ကᄀሀᤀᤀᄀ᠀᐀᐀ ᠀ကᄀᘀ᠀ကᄀༀ᠀᠀ ᠀ሀᄀ᐀ᔀᜀᄀሀᘀᘀ
Āऀἀ((Ԁἀ $!ఀԀ!%Ѐ$܀܀ᬀ ကᄀᜀༀᔀ ᐀ᜀᤀ ᐀ᄀༀጀᤀ ကሀကᄀ᐀ᘀᔀ ကሀሀᄀሀᤀሀ
Ā00܀!ఀഀ̀ఀ̀Ԁ(Ȁ܀!,Ԁ!ഀ̀ഀ-+Ѐ̀Ԁഀऀ,#ԀഀఀԀ ကᄀ᐀ᘀᤀ ကᄀ᐀ᘀᤀ ሀᘀ᠀ᄀሀᘀᔀ ሀᘀᤀᄀጀ᠀ᤀ
Ā00܀!ఀഀ̀ఀ̀Ԁ(Ȁ܀!,Ԁ!ഀ̀ഀ-%ഀఀ ᬀ!̀ఀ ကᄀሀᘀᘀ ကᄀሀᘀᘀ ሀ᠀ᤀᄀᜀᔀᜀ ሀ᠀ጀᄀ᐀ᜀᤀ
Ā0ఀ̀܀ഀ(Ȁ܀!A܀ఀ$&!Ḁഀ' ကᄀကကᜀ ကᄀကကᜀ ᘀሀᘀᄀᜀᜀᜀ ᘀᤀᔀᄀༀༀᤀ
#Ѐ̀Ȁ̀Ѐ ܀ᰀᰀഀ̀ఀἀ $!ఀԀ!%Ѐ$܀܀ᬀ ሀᄀༀᤀက ሀᄀༀᤀက ကᔀᔀᄀᔀᔀᔀ ကᔀሀᄀༀᤀက
#ᬀᰀऀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ကᔀༀᄀ᐀ကᘀ ༀሀᤀᄀጀᘀ᠀ ᜀᔀᄀ᠀᐀ᔀ ᠀᐀ᄀᔀ᠀ༀ ᠀ᜀༀᄀᘀᘀက ᐀ᜀᄀᘀᜀ᐀ᄀༀ᠀ᔀ ᐀ጀᄀကᤀ᠀ᄀጀༀက
#ᬀ܀()Ԁ!ऀԀ(#Ԁഀ̀ഀ(ᬀᴀഀ̀Ȁ̀Ԁऀ ᘀ᐀ᄀ᠀ကጀ ༀༀᘀᄀ᐀ༀက ကༀᄀ᐀ༀጀ ကༀကᄀᔀᤀᔀ ጀᄀሀᤀༀᄀሀሀᤀ ጀᄀᘀᘀ᐀ᄀᤀༀᤀ
#!ᰀ܀ഀఀᴀഀ̀Ȁ̀Ԁऀ ကᤀᄀༀༀༀ ༀ᐀ༀᄀጀᔀᘀ ᐀ကᄀጀᘀᘀ ༀጀᔀᄀጀጀሀ ᐀ᘀᄀ᐀ጀᘀᄀကᤀༀ ᐀ᘀᄀሀᜀᜀᄀကሀᤀ
#(ऀԀഀᴀഀ̀Ȁ̀Ԁऀ ༀᄀᜀᜀᘀᄀက᐀ᔀ ༀᜀကᄀሀༀጀ ကᘀሀᄀᜀᜀༀ ᠀᐀ᄀༀကᤀ ကᄀ᐀ᜀᜀᄀᘀሀᤀ ᘀကᄀက᐀᠀ᄀᘀᤀༀ ᘀ᠀ᄀᤀက᐀ᄀሀༀᘀ
#܀ᰀ܀ഀᴀഀ̀Ȁ̀Ԁऀ ᐀ༀᔀᄀᜀጀᜀ ᠀᐀ᜀᄀᘀ᐀ༀ ሀ᠀ᄀᤀᤀ᠀ ᤀᜀᄀጀᘀ᠀ ᜀᘀ᐀ᄀကᤀᘀ ༀༀᜀᄀᤀᘀᜀᄀᔀᔀ᠀ ༀༀጀᄀሀሀༀᄀကᘀༀ
1Ԁऀ܀ഀऀ܀&ԀЀ$ᴀഀ̀Ȁ̀Ԁऀ ༀᘀᜀᄀሀᘀက ༀᔀᄀᤀᘀᜀ ༀ᠀ᄀጀᤀሀ ကᔀ᠀ᄀကༀሀ ༀ᐀ᄀကᔀᔀᄀᘀሀጀ ༀ᐀ᄀ᠀ᔀ᠀ᄀጀᘀ᠀
1܀(ԀᰀԀऀࠀᬀԀᰀԀഀఀ!ἀ ᤀ᐀ᄀᜀᘀᤀ ᠀ༀᄀကᜀ᠀ ᤀᄀሀጀᤀ ༀༀༀᄀᘀሀᤀ ᘀᄀ᐀᐀᠀ᄀጀᤀ᠀ ᘀᄀ᠀᠀ᤀᄀᘀༀጀ
1܀6ᬀഀऀᴀഀ̀Ȁ̀Ԁऀ ᐀ሀᤀᄀᜀᜀᜀ ᐀ጀᘀᄀሀᘀ᐀ ကༀᄀጀ᐀ᘀ ᐀ᤀᄀጀကᘀ ᜀༀ᐀ᄀ᐀ကሀ ᐀ሀᄀ᠀ကሀᄀက᐀က ᐀ᤀᄀက᐀ᜀᄀሀሀᘀ
%ഀ;Ḁ!̀Ԁᬀᴀഀ̀Ȁ̀Ԁऀ ᤀ᠀ᄀጀᔀጀ ሀༀᄀጀᤀ᠀ ༀᔀᄀሀᤀက ༀကᘀᄀ᠀᐀ሀ ᜀᄀጀ᠀ᤀᄀᔀༀጀ ጀᄀᔀᘀ᐀ᄀ᠀ሀሀ
%ഀ7!̀ഀ܀ᴀഀ̀Ȁ̀Ԁऀ ᤀᔀᄀᤀᤀᜀ ᐀ጀᄀ᠀ᤀᜀ ᤀᄀကༀጀ ༀᔀᤀᄀ᐀ሀሀ ကᄀᤀሀᤀᄀᘀᔀᜀ ကᄀᘀᤀ᐀ᄀᔀᤀ᐀
%ഀఀ7܀ഀ̀Ѐ7ᬀ̀Ḁᴀഀ̀Ȁ̀Ԁऀ ᠀ကༀᄀሀᜀༀ ကᔀ᠀ᄀᜀ᐀ༀ ကᔀ᐀ᄀᤀကༀ က᐀ᄀᘀ᠀က ᜀሀ᐀ᄀᘀᘀሀ ༀᜀᄀༀက᠀ᄀᔀༀᘀ ༀᜀᄀጀᘀᘀᄀᘀጀက
%-(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကༀᘀᄀሀༀᜀ ༀ᐀ༀᄀᜀᜀༀ ༀᤀᄀᤀጀက ᐀ᤀᤀᄀᔀጀༀ ༀༀᄀᜀကሀᄀ᠀᐀ᤀ ༀကᄀༀጀༀᄀሀကᘀ
%܀ఀ$#(ऀԀഀᴀഀ̀Ȁ̀Ԁऀ ᜀᘀᄀကጀሀ ᠀᐀ᄀᤀጀ᐀ ᘀᄀᜀ᠀ሀ ༀ᐀ᜀᄀᜀ᐀᐀ ᠀ᄀ᠀ᤀሀᄀᜀༀᜀ ᠀ᄀᤀᔀ᠀ᄀᤀሀༀ
%܀ఀ$<$̀ఀఀ̀Ԁ!ࠀᬀԀᰀԀഀఀ!ἀ ጀᔀᄀᤀሀက ሀကᄀ᐀ᤀᔀ ᜀᄀᜀᤀᘀ ༀሀༀᄀᜀᘀጀ ᜀᄀ᐀ᔀᤀᄀᤀༀᘀ ᜀᄀ᠀ሀᜀᄀ᠀ጀᘀ
%ᬀ0$!%0!̀ഀ-(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᘀᤀᄀሀᤀ᐀ ᘀᜀᄀ᐀ကጀ ༀሀ᠀ᄀᜀጀက ᘀᄀሀ᠀ጀᄀጀༀᤀ ᘀᄀᘀᔀ᠀ᄀᜀᔀᜀ
3Ԁᰀ0ᬀԀ ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ကᘀᄀ᐀ကᜀ ᤀጀᄀༀᘀሀ ᘀᔀᄀᘀᜀༀ ༀༀᄀကሀᔀ ༀᘀᜀᄀሀ᐀᠀ ᤀᄀᤀ᐀ᔀᄀጀሀༀ ᤀᄀᜀᔀጀᄀ᠀ᜀሀ
3܀!!ഀЀԀᴀഀ̀Ȁ̀Ԁऀ ᐀ᤀᜀᄀሀᔀᤀ ᐀᠀ሀᄀᤀጀᘀ ᠀ᜀᄀᔀᔀ᠀ ᘀᤀကᄀကᔀᘀ ᐀ᜀᄀᜀༀༀᄀᘀ᐀ༀ ᐀ጀᄀሀᘀ᐀ᄀጀ᐀ᜀ
3!̀ ̀ఀ̀Ԁ(1Ā# ᠀ᄀༀሀᜀ ᠀ᄀༀሀᜀ ሀሀ᠀ᄀᤀሀᘀ ሀሀᜀᄀᜀༀሀ
)ᬀᬀԀ,̀ഀऀ܀ࠀᬀԀᰀԀഀఀ!ἀ ကᄀ᠀ᘀᘀ ကᄀ᠀ᘀᘀ ကᄀ᐀ༀጀᄀᜀሀᔀ ကᄀ᐀ကကᄀ᐀ကᘀ
)ᬀᬀԀἀ ܀ᰀᰀഀ̀ఀἀ $!ఀԀ!%Ѐ$܀܀ᬀ ᠀ᄀሀကက ᠀ᄀሀကက က᐀ᔀᄀᔀᘀᔀ က᐀᠀ᄀሀጀက
)-$ഀ9Ԁ=ఀ Ԁഀఀ!ἀ,Ԁ!ഀ̀ഀ- ԀഀఀԀ! ကကᄀᘀༀ᠀ ကကᄀᘀༀ᠀ ༀᄀጀᜀᤀᄀᜀᜀༀ ကᄀᔀᔀጀᄀሀጀሀ
)܀ἀ-Ԁ! $!ఀԀ!%Ѐ$܀܀ᬀ ጀᤀᜀ ጀᤀᜀ ကጀᘀᄀༀ᐀ᔀ ကጀᜀᄀᔀጀᜀ
<ᬀഀఀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ကကᔀᄀᤀᜀጀ ༀༀጀᄀᤀᔀጀ ༀᔀᔀᄀ᠀ᔀᤀ ᐀ᔀᄀༀጀᘀ ᠀ᘀᔀᄀጀᔀༀ ကကᄀကሀ᠀ᄀကကሀ ကကᄀᘀကሀᄀༀကᤀ
<ఀఀ(,Ԁ!ഀ̀ഀ- ԀഀఀԀ! $!ఀԀ!%Ѐ$܀܀ᬀ ᤀᄀᔀက᠀ ကᜀက ᤀᄀ᐀ᔀᤀ ᐀᐀ᜀᄀက᠀ᜀ ᐀᠀᠀ᄀሀሀ᠀
<Ԁ(ఀ ܀/̀ഀᴀഀ̀Ȁ̀Ԁऀ ༀༀሀᄀကᜀᤀ ༀကጀᄀကᤀᔀ ကሀᄀ᐀ༀ᐀ ༀጀᄀᤀጀሀ ကᜀጀᄀሀሀ᠀ ༀᘀᄀᜀᤀጀᄀ᠀ሀᜀ ༀᜀᄀༀሀጀᄀᔀༀက
<Ԁ(ఀ(̀ऀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᤀᘀᄀሀᔀጀ ༀᘀᄀᤀကሀ ༀᜀሀᄀༀ᐀᠀ ᘀᄀሀༀᘀᄀᜀᜀጀ ᘀᄀᘀᔀ᐀ᄀᔀက᐀
<$̀ఀఀ̀Ԁ! ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ༀ᐀᠀ᄀ᐀ጀᔀ ᘀሀᄀᔀༀༀ ༀሀᄀༀༀ᐀ ကက᠀ᄀሀༀ᠀ ༀကᄀሀကༀᄀሀ᠀᠀ ༀကᄀᘀ᠀ᤀᄀᔀሀᘀ
<$̀ఀఀ̀Ԁ!ᴀഀ̀܀ഀ+̀-$ ᤀጀሀᄀༀ᐀ᘀ ༀ᠀ሀᄀ᠀ᘀ᠀ ကᔀᄀ᠀ᤀᔀ ᜀᤀༀᄀᔀᘀༀ ༀᜀᄀጀᤀᤀᄀကᤀက ༀጀᄀᜀကᘀᄀ᐀᐀᠀
<̀ᬀᬀ̀ᰀ%2+!ఀᴀഀ̀܀ഀ+̀-$ ༀ᠀᠀ᄀ᐀᠀ጀ ༀᘀጀᄀᘀሀሀ ᐀ᤀᄀᔀᔀက ᐀ᤀᔀᄀༀᔀᤀ ༀሀᄀᜀጀ᐀ᄀༀ᐀᐀ ༀᤀᄀကሀ᐀ᄀက᐀ጀ
<̀ᬀ(܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᄀༀༀᤀ ကᄀༀༀᤀ ᠀ᄀ᠀ᤀሀᄀሀጀᜀ ᠀ᄀ᠀ᤀᘀᄀᘀༀ᠀
<̀(ԀḀ!ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀᠀ᄀᤀᤀက ကༀᄀጀ᐀ሀ ᐀ᄀሀሀ᐀ ᘀᔀᄀༀሀᔀ ကᄀༀ᠀᐀ᄀᔀ᐀᠀ ကᄀကༀ᐀ᄀༀᜀ᠀
,ЀᄀᜀЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᘀᄀᤀᔀᘀ ᜀ᠀᐀ ᜀᄀ᠀ሀᔀ ᐀ᄀᜀᤀᘀᄀ᐀ᤀᤀ ᐀ᄀᜀᘀሀᄀᜀༀᤀ
ᨀᬀ/̀Ԁ6*̀!ἀᬀഀऀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀᘀ᠀ༀ ᜀᄀᘀ᠀ༀ ጀᤀᔀᄀ᐀ᘀᔀ ጀᤀጀᄀༀༀༀ
&((,'Ԁ.܀̀ഀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᘀᄀ᐀᐀᠀ ༀကᄀᘀကᔀ ကᄀ᐀ᘀ᠀ ᐀ကᄀ᠀ကᜀ ༀᄀᜀ᐀᠀ᄀᜀᔀༀ ༀᄀᜀᤀᘀᄀက᐀ᔀ
$6ഀ'ԀԀ.܀̀ഀఀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀᜀᜀༀ ကᄀᔀሀᜀ ሀᄀጀ᐀ጀ ကᄀᔀကༀᄀጀጀሀ ကᄀᔀကᘀᄀጀ᐀᠀
$܀6Ѐ$̀ᬀᬀࠀᬀԀᰀԀഀఀ!ἀ ကᤀᄀᘀ᐀ᜀ ༀༀᄀᔀጀ᠀ ᐀ᄀကᤀᜀ ᠀ༀᄀༀᔀᔀ ᐀ᄀᔀᤀᜀᄀ᠀ᤀက ᐀ᄀༀᔀጀᄀሀᤀက
110066 California State Auditor Report 2003-107 California State Auditor Report 2003-107 110077
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀ
ጀࠀԀༀऀက᐀ऀᔀᄀᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀᨀᬀᄀᜀᄀ̀ᬀᄀᰀ̀Ѐ̀ᄀᴀᄀḀᄀᜀᜀᄀ᐀ༀऀကἂऀԀ᐀ऀࠀЀԀ ᄀЀᜀ!""!#"$
,ЀᜀऀЀ'ᄀᜀကᄀȀ ĀȀ̀ЀԀḀȀᜀ᐀ऀᔀᄀ
ጀ̀ᜀༀࠀ̀ऀȀЀԀĀऀᤀᄀ'ᄀကऀऀကĀᄀЀࠀᬀᄀᜀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀
ĀЀᜀကᄀ̀ᄀጀ̀ᜀༀࠀ̀ऀȀЀԀ Ѐᰀ̀ЀḀḀ ᰀༀ&&Ȁᜀ̀Ѐ ᠀ᜀȀကᜀЀᤀᴀᄀḀᄀᜀᜀᄀ +ᄀࠀᄀऀᔀᄀ᐀ᜀȀᤀ +ᄀࠀᄀऀᔀᄀḀȀᜀ܀ԀԀ
ጀᤀ&ᜀȀᔀᄀᤀᄀ̀)ᜀЀ̀ ᠀ༀ*ԀऀࠀᰀࠀᬀȀȀԀ ᴀᄀᔀᄀԀȀ&ᤀᄀ̀ ܀ᄀᤀᄀ̀ ᐀ᜀȀᤀ᐀ !""-#"!̀Ȁ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ% ᠀ᜀȀကᜀЀᤀ ܀ࠀࠀȀༀ̀Ѐ*ऀԀऀ̀%܀ࠀ̀ +ᄀḀȀᜀᤀ᠀ᜀȀကᜀЀᤀ ᰀ%̀ᄀᤀ ᠀ༀ&ऀԀĀᄀ̀ऀက !""!#"$ ऀ܀&&ᄀऀ.'/- ᠀ᜀȀကᜀЀᤀ
$܀6Ѐ$̀ᬀᬀᴀഀ̀܀ഀ+̀-$ ᠀ᄀᜀᜀက ༀᄀሀᔀက ᤀᄀ᐀ᜀ᠀ ༀᄀကሀᤀᄀༀጀ᠀ ༀᄀကᤀကᄀሀᘀᘀ
܀!(Ԁ-܀ᬀऀᴀഀ̀܀ഀ ༀᔀᄀ᐀ကᤀ ༀༀᄀጀጀᔀ ༀᄀᜀሀᤀ က᠀ᄀༀᘀက ༀᄀሀᔀༀᄀᔀ᐀က ༀᄀሀကሀᄀကᔀ᠀
;܀ᬀऀԀഀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ༀᄀᤀᜀሀ ༀᄀᤀᜀሀ ༀᄀᘀ᐀ጀᄀᔀᔀᜀ ༀᄀᘀ᠀ᔀᄀᤀጀ᐀
7ऀԀ!ᴀഀ̀Ȁ̀Ԁऀ ᘀᘀᄀᘀᔀᘀ ᘀᜀᄀᘀጀༀ ༀ᠀ᤀᄀᤀᤀᜀ ᐀ᔀᄀᤀጀ᠀ ᐀᐀᐀ᄀᜀᤀᔀ ᐀ᤀᄀᜀሀᤀᄀ᠀ༀက ᐀ᘀᄀༀጀᔀᄀကᘀက
7̀ഀ!Ԁఀ(.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ᐀ᄀᜀᤀༀ ༀᜀༀ ᠀ᄀᔀ᠀က ᘀᔀ᐀ᄀᤀᔀጀ ᘀᔀᘀᄀᤀሀༀ
1ἀᰀ܀ഀऀ>ഀ܀6ᬀԀ(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀሀက ጀሀက ሀကᘀᄀༀༀ᐀ ሀကᜀᄀᔀᤀሀ
A܀(Ԁᰀ̀ఀԀᴀഀ̀܀ഀ+̀-$ ጀᄀᤀᤀጀ ጀᄀᤀᤀጀ ༀᄀᘀᘀᤀᄀᔀᘀᘀ ༀᄀᘀᜀሀᄀᘀ᠀ᤀ
,ЀᜀऀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀᔀᜀ ᜀᘀᄀᜀᔀᤀ ሀᜀက ᜀᜀᄀ᠀ጀᤀ ကᄀကༀᤀᄀᤀᘀ᐀ ကᄀ᐀ᔀሀᄀༀᤀጀ
&܀ᬀ̀ഀ(%ఀ̀ഀ(܀ഀᴀഀ̀܀ഀ ᠀ᄀༀ᐀ༀ ကᄀ᐀ༀက ကᘀᔀ ᤀᄀᘀༀ᐀ ᐀ကᤀᄀሀ᐀ጀ ᐀᐀᐀ᄀကሀက
*̀=̀ԀࠀᬀԀᰀԀഀఀ!ἀ ကᔀᄀጀᜀሀ ကᤀᄀༀ᠀ᤀ ᐀ᄀᘀကက ሀᔀᄀᜀሀ᐀ ကᄀᔀ᐀᐀ᄀက᠀ጀ ကᄀᔀᜀ᠀ᄀༀᔀက
>ԀഀఀȀ̀ԀᬀऀࠀᬀԀᰀԀഀఀ!ἀ ᘀᄀༀሀᜀ ကᄀᔀᘀᤀ ጀᄀက᐀᠀ ጀ᠀ጀᄀᘀሀᤀ ጀሀᜀᄀጀጀᔀ
,-ഀ.܀̀ഀఀࠀᬀԀᰀԀഀఀ!ἀ ጀ᠀ᤀ ጀ᠀ᤀ ᐀ᤀᄀሀᔀက ᐀ᘀᄀ᠀᠀ᜀ
,-ഀ̀ఀ(ࠀᬀԀᰀԀഀఀ!ἀ ကᄀሀᘀᤀ ᐀ጀက ကᄀጀᤀᜀ ᠀᐀ᤀᄀ᐀ᘀက ᠀᐀ጀᄀ᐀᠀ᔀ
,!'(0!ࠀᬀԀᰀԀഀఀ!ἀ ༀሀᄀᤀ᐀ᘀ ༀᤀᄀᘀᤀᜀ ᐀ကᄀ᠀ᔀሀ ጀጀᤀᄀᘀሀ᐀ ༀᄀᔀကጀᄀༀሀᜀ
,̀ഀЀ܀ᬀഀࠀᬀԀᰀԀഀఀ!ἀ ༀ᐀᠀ ༀᜀ ༀሀက ᐀᐀ᄀ᐀ᔀᔀ ᐀᐀ᄀ᠀ሀက
7!̀ഀ ܀ഀఀἀĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ1Ā# ᘀༀᜀ ᘀༀᜀ ကᄀሀᘀጀᄀጀᜀ᠀ ကᄀሀᜀᔀᄀᘀᔀက
7̀ᬀᬀ)ᬀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ကကᄀကጀက ᠀ᄀ᠀᠀ᜀ ကᤀᄀᘀ᠀ᔀ ကᄀကᤀᘀᄀᜀᘀᘀ ကᄀကጀ᠀ᄀᤀༀᘀ
9̀Ѐ(̀܀ࠀᬀԀᰀԀഀఀ!ἀ ༀᄀሀᜀᤀ ༀᄀሀ᐀ᘀ ᐀ᄀༀက᐀ ጀᜀᄀᘀᜀ᠀ ༀᔀༀᄀጀᔀᘀ
9܀/ఀ܀ᴀഀ̀Ȁ̀Ԁऀ ကጀᄀሀᔀ᠀ ༀကᔀᄀᜀጀᜀ ༀ᠀ᄀᘀ᐀ᘀ ༀᤀሀᄀༀ᐀ጀ ጀᄀ᠀᐀ༀᄀᔀကᘀ ጀᄀሀጀᤀᄀༀᤀᤀ
1ԀԀऀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᘀᄀᤀက᐀ ကᄀ᐀ጀᤀ ကᄀༀᔀ᐀ ᐀ကᄀༀကက ༀᄀༀᘀሀᄀᜀᤀᤀ ༀᄀကᔀᘀᄀጀᜀᜀ
1܀((ࠀᬀԀᰀԀഀఀ!ἀ ᘀᄀᜀᔀ᐀ ᜀༀᤀ ᜀᄀᤀༀጀ ᐀ကᤀᄀᘀሀጀ ᐀᐀ሀᄀ᐀ᘀጀ
1܀(()ᬀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ က᐀ᄀᔀᤀ᐀ ᐀ᄀ᐀ᘀጀ ကᤀᄀ᠀᠀က ကᄀက᠀ᘀᄀ᠀ᤀᤀ ကᄀကᘀ᐀ᄀጀᔀᜀ
%ഀ1ȀԀᬀ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ကጀᄀᔀကሀ ᠀ጀᄀሀᜀ᠀ ᤀᄀᘀ᐀ᜀ ᜀሀᄀ᐀᠀ᘀ ᤀᄀᔀကጀᄀᔀᘀᘀ ᤀᄀༀༀ᠀ᄀ᠀ကሀ
%ഀ1ȀԀᬀ ̀ఀἀ+̀-$ က᐀ᄀကᘀༀ ကᜀᄀက᠀ᔀ ሀༀᄀሀༀༀ ༀᄀᘀᘀ᠀ᄀကሀ᐀ ༀᄀᜀကሀᄀᘀᤀ᠀
%(ᬀ̀ఀ܀ࠀᬀԀᰀԀഀఀ!ἀ ሀᔀጀᄀကᘀᘀ ᐀ᄀༀᘀက ᐀ༀༀ ሀༀကᄀᘀᤀᔀ ᘀ᠀᐀ᄀༀༀက ༀᄀကሀሀᄀᜀᘀက
%$܀!Ԁᬀ̀ഀԀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ༀကᄀᘀက᐀ ༀᘀᄀጀᔀᤀ ༀᄀကᤀᜀ ᐀ༀᄀᜀጀᘀ ༀᄀᤀༀ᠀ᄀကᔀሀ ༀᄀᤀ᠀ᤀᄀༀᔀༀ
3ᰀᬀ0̀(ᴀഀ̀܀ഀ+̀-$ ᐀᠀ᄀሀကᔀ ᠀ጀᄀ᠀ሀጀ ሀᄀᘀᜀᜀ ᜀጀᄀᘀᤀᘀ ᐀ᄀᜀༀ᠀ᄀሀ᠀ᘀ ᐀ᄀጀᔀ᠀ᄀ᐀ༀ᠀
ᴀഀ̀܀ഀ.܀̀ഀఀࠀᬀԀᰀԀഀఀ!ἀ ᠀ጀᔀ ᐀ᔀ ሀကᔀ ᐀ᤀᄀᤀጀက ᐀ᘀᄀကༀက
,Ѐᜀऀ&ȀЀᘀȀༀ̀%
7!̀0܀( ܀ഀఀἀᴀഀ̀Ȁ̀Ԁऀ ᠀ᜀᄀሀᘀༀ ᐀ᜀᄀጀᘀᘀ ᜀᘀᄀሀ᠀ᜀ ᠀ᄀᜀሀᤀᄀᔀᔀᜀ ᠀ᄀጀ᠀᐀ᄀሀሀᤀ
,ᄀȀࠀऀȀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ကᄀᜀ᐀᠀ ሀကᔀ ᐀ᄀ᐀ሀ᠀ ᐀ᄀᤀጀጀᄀᤀᜀᘀ ᐀ᄀᘀᔀ᐀ᄀᔀ᠀ᔀ
ᨀഀऀԀ!(܀ഀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ༀᘀᄀᘀ᠀ᜀ ༀᄀༀᔀጀ ༀᜀᄀᜀሀᘀ ༀᄀ᠀ༀᔀᄀᔀጀༀ ༀᄀ᠀ကᜀᄀጀ᠀ᜀ
ᨀ!Ԁഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀᤀᘀᜀ ᠀ᤀᤀ ሀᄀༀ᠀᠀ ᤀሀကᄀᘀ᠀ᘀ ᤀሀᘀᄀᜀጀༀ
5܀!ఀ&!--ᴀഀ̀Ȁ̀Ԁऀ ༀᘀᄀᘀᘀᤀ ሀᔀᄀᔀᘀጀ ᐀ᄀᜀကᤀ ᘀༀᄀᤀᜀༀ ᐀ᄀጀༀᘀᄀᤀༀጀ ᐀ᄀጀᜀጀᄀ᐀ᔀᔀ
,ἀఀ܀ഀ/̀ᬀᬀԀᴀഀ̀Ȁ̀Ԁऀ ᐀ᄀ᐀ሀᤀ ጀᄀᤀᔀༀ ጀሀᜀ ༀ᐀ᄀጀༀሀ ༀᄀༀༀༀᄀᤀကᔀ ༀᄀༀကሀᄀሀ᐀ሀ
,Ԁ--Ԁఀఀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ကᄀༀᘀᤀ ሀᄀༀᘀሀ ᘀᄀ᐀ሀༀ ሀᔀᔀᄀက᐀ᤀ ሀᔀᘀᄀሀᜀᘀ
7ഀЀ$Ԁ(ఀԀ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀ᐀ကሀ ᐀ᄀ᐀ကሀ ကༀ᐀ᄀሀᜀጀ ကༀᤀᄀጀༀ᠀
7Ԁഀऀ܀Ѐ̀ഀ܀ᴀഀ̀Ȁ̀Ԁऀ ᜀᄀጀကሀ ༀༀᄀᔀጀጀ ༀᄀሀᔀᘀ ကༀᄀሀ᐀ༀ ༀᄀጀༀጀᄀᘀሀ᐀ ༀᄀጀ᠀ༀᄀကᜀ᠀
#Ѐ̀Ȁ̀Ѐ ܀ᰀᰀഀ̀ఀἀ $!ఀԀ!%Ѐ$܀܀ᬀ ᐀ᄀᜀကጀ ༀༀᔀ ᐀ᄀጀ᐀ጀ ᤀᜀᄀᘀᘀᤀ ᘀကᄀᘀༀሀ
#܀̀ഀఀᨀ!Ԁഀ.܀̀ഀఀᴀഀ̀܀ഀ ကᄀ᐀᠀ༀ ᐀ሀᜀ ကᄀᤀጀጀ ᐀ᘀᔀᄀᘀကᤀ ᐀ᘀ᐀ᄀ᠀ကሀ
#܀ఀఀԀ!)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ᤀᄀ᠀ༀᘀ ᐀ᄀᜀ᠀ᘀ ᤀༀᘀ ༀᔀᄀᜀᜀༀ ᘀကᜀᄀᘀᤀက ᘀ᐀ጀᄀᤀ᠀᠀
1Ԁऀ6܀܀ऀᨀЀऀԀᰀἀ܀Ȁᴀ'̀$ ကᄀሀጀ᐀ ကᄀሀጀ᐀ ༀ᐀ጀᄀᜀ᐀᠀ ༀ᠀ကᄀ᠀ကᘀ
1܀ഀऀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ༀᄀကሀ᠀ ༀᄀကሀ᠀ ༀᄀကሀᜀᄀᘀሀᔀ ༀᄀကᤀᔀᄀᔀᔀ᠀
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<̀ᬀᬀ̀ఀ(ᴀഀ̀Ȁ̀Ԁऀ ᠀᐀ᄀကက᐀ က᠀ᄀ᐀ᔀ᐀ ᠀ᄀကᤀᘀ ᘀༀᄀᘀጀ᐀ ᠀ᄀሀᔀሀᄀሀༀᘀ ᠀ᄀሀᘀᘀᄀ᐀ༀༀ
A܀'ἀ܀)ᬀᬀԀἀ $!ఀԀ!%Ѐ$܀܀ᬀ ᐀ᄀᜀကሀ ᐀ᄀᜀကሀ ᔀ ᐀ᄀᜀကሀ
,ᄀᜀࠀᄀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᠀ᘀᄀᜀ᐀ጀ ᠀ᘀᄀᜀ᐀ጀ ༀကᄀᜀༀᔀᄀጀ᠀ᤀ ༀကᄀᜀሀᜀᄀᘀᜀሀ
ᨀఀ6ఀԀ!ࠀᬀԀᰀԀഀఀ!ἀ ᘀကᄀ᠀᐀က ሀကᄀ᐀᐀ᜀ ጀᄀༀ᠀ᜀ ༀ᐀᐀ᄀጀༀᜀ ᜀᄀሀᘀᜀᄀ᐀᠀ጀ ᜀᄀᘀༀကᄀကᤀᘀ
&ᬀᬀ̀Ѐ܀ !Ԁ((ԀἀࠀᬀԀᰀԀഀఀ!ἀ ሀᄀጀᔀༀ ကᄀᘀကሀ ሀᜀጀ ጀᄀကༀሀ ᤀᜀሀᄀༀༀሀ ᤀጀ᠀ᄀ᐀᐀ᔀ
*Ԁᬀ$̀ᴀഀ̀Ȁ̀Ԁऀ ሀᔀᄀ᐀᠀ༀ ᐀ጀᄀༀሀᔀ ᠀ᄀᘀᤀᔀ ጀ᠀ᄀကሀༀ ᐀ᄀሀᜀᤀᄀ᠀ᤀሀ ᐀ᄀᤀᜀᔀᄀᘀༀሀ
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ࠀᬀ9̀ऀ܀ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀကጀጀ ᠀ᔀᤀ ᐀ᄀᘀᔀሀ ᤀ᐀ကᄀጀ᐀ጀ ᤀ᐀ᤀᄀᤀ᠀᠀
;(ఀ̀ഀԀᴀഀ̀Ȁ̀Ԁऀ ကᔀᄀᤀጀᔀ ༀᄀᜀᜀጀ ကကᄀሀᘀጀ ᐀ᄀᔀሀᘀᄀᤀကጀ ᐀ᄀᔀᜀᔀᄀကᔀᜀ
+̀ᬀᰀ!ᴀഀ̀Ȁ̀Ԁऀ ᤀ᐀ᄀᤀጀက ᠀ᔀᄀ᐀ကጀ ᠀ᄀᘀကሀ ༀᔀᜀᄀᘀ᠀ᤀ ᐀ᄀጀ᐀ကᄀᘀጀሀ ᠀ᄀᔀ᠀ༀᄀሀ᠀ༀ
,Ԁ;!ഀऀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀကᄀᔀᤀᔀ ༀကᄀᔀᤀᔀ ༀᄀᔀሀᤀᄀༀ᐀က ༀᄀᔀᤀᜀᄀༀጀက
,Ԁ;!ഀऀᴀഀ̀܀ഀ+̀-$ ሀᄀᔀᜀጀ ሀᄀᔀᜀጀ ጀ᐀ༀᄀሀᤀሀ ጀ᐀ᤀᄀᤀሀ᠀
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,܀(&ഀ܀(ᴀഀ̀Ȁ̀Ԁऀ ᜀᔀᄀᤀကༀ ༀ᐀ᄀጀ᠀ጀ ጀ᠀ᄀሀᘀᔀ ༀᔀᄀሀༀ᐀ᄀᤀᔀက ༀᔀᄀᤀᔀᜀᄀༀᘀༀ
7Ѐ%6̀ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ က᐀ᄀᤀᘀᘀ ༀᄀᤀ᠀ᜀ ကሀᄀ᐀ကሀ ༀᄀ᠀᐀ᔀᄀༀༀᜀ ༀᄀ᠀ሀሀᄀ᠀᠀᐀
7Ԁ!ЀԀऀ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ༀᔀᤀᄀကጀᔀ ጀሀᄀᘀᔀሀ ကကᄀᜀᜀሀ ကက᠀ᄀᜀᜀᔀ ကᘀᄀᘀᤀᘀᄀᤀༀሀ ကᘀᄀጀጀကᄀ᠀ጀ᠀
7Ԁ!ЀԀऀ1̀/Ԁ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀༀᤀᘀ ကᄀᤀᔀᤀ ᠀᠀ༀ ᘀᄀကༀ᠀ ሀ᠀ᤀᄀᔀᘀᤀ ሀሀ᐀ᄀကጀༀ
7Ԁ!ЀԀऀᴀഀ̀܀ഀ+̀-$ ကကᄀༀကᜀ ༀༀሀᄀༀ᐀က ༀᘀᄀ᠀ᜀༀ ༀሀ᠀ᄀᘀ᠀ༀ ༀ᐀ᄀༀሀᜀᄀᜀሀ᠀ ༀ᐀ᄀ᐀ༀ᐀ᄀሀጀሀ
#ᬀ̀ഀ(Ḁ!-ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀ᐀ሀᔀ ༀᜀጀ ༀᄀሀ᐀ጀ ሀሀ᐀ᄀᤀ᠀ሀ ሀሀሀᄀༀᜀ᠀
#ᬀഀऀࠀᬀԀᰀԀഀఀ!ἀ က᠀ᄀᘀ᠀ᤀ ᜀᄀᔀᘀᜀ ༀᄀᘀሀ᐀ ᐀᠀ᄀሀᘀᘀ ကᄀ᐀ሀᔀᄀᤀᤀᘀ ကᄀ᐀ᜀሀᄀက᠀᠀
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<Ԁ/Ԁ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᜀᄀ᐀ᤀༀ ᘀᄀ᐀ᘀᜀ ကᄀᜀကᔀ ᐀ᜀᄀሀሀጀ ᐀ᄀ᠀ᜀᘀᄀሀ᠀ᤀ ᐀ᄀሀကᤀᄀༀᔀሀ
<̀ഀఀ܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᜀᄀ᐀ᤀༀ ကᔀᄀ᐀က᠀ ᐀ᄀᜀ᠀ጀ ሀကᄀሀ᐀᠀ ᠀ᄀ᐀ကᜀᄀက᠀ༀ ᠀ᄀ᐀ᜀᔀᄀᘀᘀሀ
,ȀȀࠀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀༀᄀሀကက ሀᘀ ༀༀᄀሀᘀጀ ༀᄀ᐀ሀጀᄀሀက᠀ ༀᄀ᐀ᘀༀᄀༀᔀ᐀
7܀ऀ܀Ѐ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ကᔀᄀ᐀ሀᘀ ༀᤀᄀကጀᔀ ကᄀༀༀ᠀ ᐀ᜀᄀᘀᤀༀ ကᄀༀ᠀ᜀᄀᜀሀ᐀ ကᄀༀᜀᘀᄀᤀༀ᠀
%!0!̀(Ԁ)ᬀᬀԀἀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ༀᄀሀᜀᤀ ሀᄀ᠀ༀက ᐀ᜀᤀ ᘀᄀ᐀ᜀ᠀ ሀᤀᔀᄀༀ᐀ᘀ ሀᤀᘀᄀሀကༀ
3ᬀԀᬀ'Ԁ&(̀ഀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᤀᄀᘀༀက ᘀᄀሀᔀ᠀ ༀᄀᔀ᠀᠀ ༀሀᄀကᤀᔀ ༀᄀᘀ᐀ᤀᄀ᠀ᘀᘀ ༀᄀᘀሀༀᄀᘀ᐀ᤀ
,ȀȀᘀȀༀ̀%
ࠀ(ఀԀ!ഀ%̀Ԁ!!ᴀഀ̀Ȁ̀Ԁऀ ᤀᤀ᠀ ༀሀᄀༀ᠀ᤀ ጀ᠀ᜀ ༀᤀᄀᘀሀᜀ ༀᄀᘀᘀጀᄀༀᤀ᐀ ༀᄀᘀጀሀᄀጀကༀ
,Ȁ̀ᄀᜀᄀ%ᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᐀ᤀᄀᤀᘀሀ ကᜀᔀᄀᤀ᠀ᔀ ᐀ༀᘀᄀ᐀ༀሀ ༀሀᄀᜀ᐀ጀᄀᔀༀက ༀᤀᄀༀሀᤀᄀ᐀ကᘀ
ᨀᬀ̀(ᬀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀကༀᄀ᐀᐀ሀ ᐀ᄀ᐀᠀ᔀ ༀጀᄀᜀༀጀ ༀ᠀᠀ᄀ᠀ጀ᠀ ༀᜀᄀᜀ᐀ᜀᄀ᐀ᤀᜀ ༀᜀᄀጀᜀကᄀᜀᤀက
&!ऀᬀԀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀᘀ ᤀᘀ ᐀ༀጀᄀᘀ᠀က ᐀ༀጀᄀᜀᔀጀ
!ᰀԀᬀᴀഀ̀Ȁ̀Ԁऀ ᐀᠀ᄀᔀ᠀ᔀ ᠀ᄀကᤀᤀ ᐀ᜀᄀ᐀ᔀᤀ ᠀ᄀᔀጀጀᄀᔀᔀᘀ ᠀ᄀༀ᐀ᘀᄀ᐀ༀ᐀
$ᬀ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀကᘀጀ ༀᄀᔀጀᤀ ᠀ᄀ᐀ᘀሀ ༀᄀᔀᤀᘀᄀጀက᐀ ༀᄀᔀᘀကᄀကጀᜀ
;܀ഀ:ᬀԀ(ᴀഀ̀Ȁ̀Ԁऀ က᐀ᄀ᐀᠀ሀ ᠀ᄀကጀᘀ ကᘀᄀᤀ᠀က ሀᄀༀጀ᐀ᄀကᤀက ሀᄀကကᔀᄀጀᔀሀ
;!/Ԁ(ࠀᬀԀᰀԀഀఀ!ἀ ᠀᠀ ᠀᠀ ᘀᔀᄀက᠀ༀ ᘀᔀᄀကᜀሀ
;!ԀԀഀȀ̀Ԁᬀऀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᤀᄀጀကᜀ ကሀᄀሀጀᤀ ᤀᄀሀጀ᐀ ᠀ጀᄀༀༀᘀ ᤀᄀༀሀ᠀ᄀༀ᐀᐀ ᤀᄀကᔀ᐀ᄀကሀᔀ
>̀ഀ- ̀ఀἀ.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ༀကᄀᜀༀ᐀ ༀကᄀᜀༀ᐀ ᐀ᄀᔀᜀጀᄀ᠀ༀ᠀ ᐀ᄀༀᔀကᄀကကᘀ
>̀ഀ- ̀ఀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀᐀ᄀᤀကጀ ᠀ᔀᄀጀᤀ᠀ ሀᄀᔀᔀᔀ ᜀጀᄀሀጀ᐀ ᠀ᄀሀᔀ᐀ᄀ᠀ༀሀ ᠀ᄀሀጀ᐀ᄀᔀᔀᜀ
,̀ḀԀ!ఀἀ5ᰀ̀ᬀἀᨀЀऀԀᰀἀ ༀᄀ᠀᠀ༀ ༀᄀ᠀᠀ༀ ᐀ጀကᄀᤀᘀጀ ᐀ጀ᠀ᄀༀကᔀ
7܀ഀఀԀ!Ԁἀ ܀ഀఀἀ+܀ᰀԀ $!ఀԀ!%Ѐ$܀܀ᬀ ༀᄀᤀༀᤀ ༀᄀᤀༀᤀ ༀᜀ᐀ᄀᜀጀሀ ༀᜀሀᄀሀༀༀ
7܀ഀఀԀ!Ԁἀ#Ԁഀ̀ഀ(ᬀᴀഀ̀Ȁ̀Ԁऀ ༀကᘀᄀကᘀ᠀ ကሀༀᄀᜀ᠀ሀ က᐀ᄀሀሀက ᠀ᔀကᄀᤀᘀༀ ကᘀᄀᔀ᐀ༀᄀ᠀ᔀሀ ကᘀᄀ᠀᐀᠀ᄀᔀᘀᤀ
9܀!ఀ$7܀ഀఀԀ!Ԁἀ ܀ഀఀἀᴀഀ̀Ȁ̀Ԁऀ ᠀ሀကᄀሀሀᘀ ሀᤀᄀᤀༀༀ ሀᤀᄀༀᘀက ጀᄀᤀᤀༀ ሀᘀሀᄀᔀᔀༀ ༀༀᄀᔀကሀᄀሀᘀᔀ ༀༀᄀᤀᔀᔀᄀሀᘀᔀ
#Ѐ̀Ȁ̀Ѐ;!܀/Ԁᴀഀ̀Ȁ̀Ԁऀ ကᜀᄀᘀᤀᘀ ကༀᄀༀᜀᔀ ᐀ᄀጀကက ሀ᐀ᄀᜀᤀጀ ᠀ᄀᘀᘀ᐀ᄀጀༀᤀ ᠀ᄀᜀကᘀᄀᘀᜀሀ
#Ѐ̀Ȁ̀Ѐᴀഀ̀Ȁ̀Ԁऀ ሀ᐀ ሀ᐀ ကༀ᐀ᄀᜀ᠀᠀ ကༀ᐀ᄀᜀጀᘀ
%ᬀ̀ഀ( ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ကༀༀᄀကሀᔀ ༀᤀሀᄀᘀᘀက ༀᤀᄀༀကༀ ᐀ጀ᐀ᄀༀ᠀᐀ ༀጀᄀᤀက᠀ᄀጀጀᔀ ကᔀᄀᔀༀᜀᄀༀ᐀က
%ᬀ̀ഀ(ᴀഀ̀܀ഀ+̀-$ ကᔀ᐀ᄀༀᘀက ༀༀሀᄀ᠀က᐀ ကᜀᄀᜀ᠀ᔀ ᐀᠀ᘀᄀ᠀᐀ሀ က᠀ᄀ᠀ༀᜀᄀကሀᜀ က᠀ᄀᘀᤀሀᄀᤀጀ᐀
%ഀᨀഀఀ܀ഀ̀܀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᄀሀ᠀ᜀ ကᄀሀ᠀ᜀ ᘀༀ᐀ᄀጀጀᔀ ᘀༀᤀᄀሀ᐀ᜀ
%ഀᨀ!ऀ܀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀᤀ ጀᤀ ᘀᘀሀᄀ᠀ကᤀ ᘀᘀሀᄀሀကက
110088 California State Auditor Report 2003-107 California State Auditor Report 2003-107 110099
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀ
ጀࠀԀༀऀက᐀ऀᔀᄀᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀᨀᬀᄀᜀᄀ̀ᬀᄀᰀ̀Ѐ̀ᄀᴀᄀḀᄀᜀᜀᄀ᐀ༀऀကἂऀԀ᐀ऀࠀЀԀ ᄀЀᜀ!""!#"$
,ЀᜀऀЀ'ᄀᜀကᄀȀ ĀȀ̀ЀԀḀȀᜀ᐀ऀᔀᄀ
ጀ̀ᜀༀࠀ̀ऀȀЀԀĀऀᤀᄀ'ᄀကऀऀကĀᄀЀࠀᬀᄀᜀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀
ĀЀᜀကᄀ̀ᄀጀ̀ᜀༀࠀ̀ऀȀЀԀ Ѐᰀ̀ЀḀḀ ᰀༀ&&Ȁᜀ̀Ѐ ᠀ᜀȀကᜀЀᤀᴀᄀḀᄀᜀᜀᄀ +ᄀࠀᄀऀᔀᄀ᐀ᜀȀᤀ +ᄀࠀᄀऀᔀᄀḀȀᜀ܀ԀԀ
ጀᤀ&ᜀȀᔀᄀᤀᄀ̀)ᜀЀ̀ ᠀ༀ*ԀऀࠀᰀࠀᬀȀȀԀ ᴀᄀᔀᄀԀȀ&ᤀᄀ̀ ܀ᄀᤀᄀ̀ ᐀ᜀȀᤀ᐀ !""-#"!̀Ȁ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ% ᠀ᜀȀကᜀЀᤀ ܀ࠀࠀȀༀ̀Ѐ*ऀԀऀ̀%܀ࠀ̀ +ᄀḀȀᜀᤀ᠀ᜀȀကᜀЀᤀ ᰀ%̀ᄀᤀ ᠀ༀ&ऀԀĀᄀ̀ऀက !""!#"$ ऀ܀&&ᄀऀ.'/- ᠀ᜀȀကᜀЀᤀ
%ഀఀ1̀ఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀᠀ᄀ᠀ᘀᜀ ᤀᄀᘀ᐀᐀ ሀༀᄀကༀༀ ሀᄀ᐀᐀ᤀᄀᤀᘀሀ ሀᄀ᐀ᜀᘀᄀᜀᜀᤀ
%܀ᬀԀऀऀᴀഀ̀Ȁ̀Ԁऀ ᠀᠀ᄀကༀ᠀ ᘀᄀ᠀᐀ᔀ ሀༀᄀᤀ᠀᠀ ᤀᄀጀᜀᔀᄀጀᤀᤀ ᘀᄀᔀ᐀ကᄀᤀༀᔀ
%0!ԀЀ'Ԁᬀ(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᤀᄀጀက᐀ ༀ᐀ᄀᘀကሀ ༀᄀᘀ᐀ༀ ᠀ကᄀ᐀ᘀጀ ༀᄀༀༀᔀᄀᤀ᠀က ༀᄀༀሀ᐀ᄀᔀကༀ
<($̀ഀ-ఀ܀ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀጀᄀሀᔀጀ ᜀᄀᘀက᐀ ༀᄀጀᔀ᐀ ᐀ᔀᄀༀ᐀ሀ ༀᄀༀᤀᘀᄀ᠀ጀༀ ༀᄀༀጀᘀᄀᤀကᤀ
(Ѐ&ЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᘀကᄀሀᤀက ሀ᐀က ᘀ᐀ᄀᔀጀ᠀ ᐀ᄀ᐀᠀ༀᄀᘀሀᜀ ᐀ᄀ᠀ༀ᠀ᄀᜀሀༀ
ᬀ̀(ఀ܀-.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ༀᔀᄀጀᘀᜀ ကᄀ᐀ༀጀ ༀ᐀ᄀကጀᘀ ༀᄀጀᜀጀᄀ᐀ကᤀ ကᄀᔀᔀကᄀᤀက᐀
+܀6Ԁᬀᬀ7܀ഀఀ̀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀကጀༀ ጀᘀᜀ ጀༀ ကᄀ᐀ᤀᔀ ༀጀᘀᄀကᤀᜀ ༀጀጀᄀᤀကᜀ
90)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ༀᤀᔀᄀကᜀༀ ᐀᐀ᄀᜀᔀᜀ ༀጀ᠀ᄀᔀᜀጀ ᐀᐀ᄀကༀ᠀ᄀ᐀ᔀ᐀ ᐀᐀ᄀ᠀ᔀᜀᄀ᐀ጀက
#܀0Ԁ)ᬀᬀԀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᜀ᐀ ༀကᔀ ᐀ᔀ᐀ ᐀ᘀᜀᄀᤀሀᔀ ᐀ᘀᜀᄀጀሀ᐀
%ఀ2+ԀᬀԀഀᴀഀ̀Ȁ̀Ԁऀ ༀༀᄀကༀက ကሀᄀᔀ᐀က ᐀ᄀᔀጀက ᐀ጀᄀ᐀᐀ᤀ ကᄀကᤀᜀᄀᜀༀက ကᄀ᐀ᔀᜀᄀༀ᠀ᜀ
(ᄀᔀЀЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ሀᄀ᐀ᜀက ሀᄀ᐀ᜀက ጀᜀ᠀ᄀᤀༀᘀ ጀᜀጀᄀጀጀጀ
$̀Ѐ-܀#!'ࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀᔀကᔀ ༀᄀ᐀᐀ༀ ကက᠀ ሀᄀሀᘀሀ ကကᔀᄀᔀက᐀ ကကሀᄀሀጀጀ
ᬀԀ! !ԀԀ'ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀက᠀ሀ ༀᄀሀጀሀ က᠀က ሀᄀᔀᜀက ကༀༀᄀᜀᜀᔀ ကༀᤀᄀጀᤀက
;!(()ᬀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ကကᄀጀ᠀ᔀ ကᜀᄀᜀᜀᘀ ᐀ᄀᜀጀᔀ ሀሀᄀᘀༀᘀ ᐀ᄀ᐀᠀ሀᄀጀༀᜀ ᐀ᄀ᠀ᔀༀᄀᤀ᐀᠀
7̀! $!ఀԀ!%Ѐ$܀܀ᬀ ༀጀᄀༀ᠀ᤀ ༀጀᄀༀ᠀ᤀ ༀጀༀᄀᤀጀᤀ ကༀᔀᄀᜀ᠀က
9Ԁ/ऀ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ༀጀᄀᤀሀᘀ ༀᤀᄀጀༀᤀ ကᄀጀက᐀ ᐀ጀᄀ᠀ጀᤀ ကᄀက᠀᐀ᄀ᠀ጀሀ ကᄀကᜀကᄀጀጀༀ
9Ԁ/ऀ.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ᘀᔀᄀጀሀᘀ ᐀ሀᄀ᐀ᘀሀ ᘀᄀᜀሀ᠀ ༀༀ᠀ᄀༀᜀᤀ ሀᄀༀᤀሀᄀᔀᜀጀ ሀᄀကᘀጀᄀကᘀ᠀
#ᬀԀ(ഀఀ1̀ऀ-Ԁᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᔀᄀᤀᘀᜀ ᐀ༀᄀሀᜀᜀ ᠀ᄀༀᘀሀ ᘀᤀᄀ᠀᠀ༀ ကᄀጀ᐀ጀᄀሀ᐀ᜀ ᐀ᄀᔀༀሀᄀጀᘀᜀ
#ᬀԀ(ഀఀ)ᬀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ሀᄀ᐀᠀ᜀ ᤀᄀ᐀ᔀሀ ༀᄀ᐀ༀᘀ ༀကᄀጀᘀᔀ ᜀ᐀ᜀᄀༀ᠀ᘀ ᜀሀༀᄀༀༀᜀ
#!܀((Ԁ! !ԀԀ' $!ఀԀ!%Ѐ$܀܀ᬀ ကᘀᄀ᐀ሀ᠀ ༀᄀ᐀ကᜀ ကᜀᄀᤀᜀက ᠀က᠀ᄀᤀᤀༀ ᠀ሀ᐀ᄀ᐀᠀᐀
1Ԁऀἀ%0!̀ഀ-(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᔀᄀ᠀ᘀ᠀ ᠀ᄀᘀᤀጀ ᤀᤀᜀ ༀሀᄀጀༀༀ ᘀ᐀ጀᄀကᤀᤀ ᘀሀሀᄀༀᘀᘀ
36̀ഀ1̀ऀ-Ԁ(ࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀကက᠀ က᐀ᄀ᠀᠀᠀ ᐀ᄀᔀᜀᔀ ᐀᠀ᄀᘀ᠀ᜀ ༀᄀሀጀ᐀ᄀ᐀ༀༀ ༀᄀᤀကᜀᄀᔀሀጀ
ᴀഀ̀܀ഀ+̀ᬀᬀࠀᬀԀᰀԀഀఀ!ἀ ༀᤀᄀᘀ᠀᠀ ༀᘀᄀကကᜀ ༀᄀ᠀ༀጀ ᐀ሀᄀ᐀ጀༀ ༀᄀကကሀᄀༀᤀሀ ༀᄀကᤀᔀᄀሀሀሀ
3ᜀЀကᄀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀ᠀᐀ᄀᔀጀጀ ༀᜀᜀᄀᔀᤀက ጀᄀ᐀᠀ጀ ᐀᠀ᔀᄀሀༀᔀ က᐀ᄀ᠀ༀᘀᄀᤀༀ᠀ က᐀ᄀᘀሀᜀᄀༀက᠀
ᨀഀ$Ԁ̀ᰀࠀᬀԀᰀԀഀఀ!ἀ ᐀ሀᘀᄀᔀᘀ᐀ ༀᘀᘀᄀက᐀က ༀ᠀ᘀᄀ᐀ᔀ᐀ ᐀ጀᄀᤀᜀက ᘀကༀᄀကጀᔀ ሀༀᄀሀ᐀ᔀᄀᤀ᠀᠀ ሀကᄀကሀༀᄀጀ᐀ሀ
ᨀഀ$Ԁ̀ᰀᴀഀ̀܀ഀ+̀-$ ကᘀကᄀကᜀሀ ᐀ሀကᄀༀᜀᔀ ༀሀᤀᄀᘀሀᔀ ᤀ᐀ᄀᘀጀᜀ ᜀ᠀ሀᄀᔀༀ᐀ ሀ᠀ᄀ᐀ကᔀᄀ᐀ᤀᤀ ሀሀᄀༀᤀሀᄀ᐀ᜀᔀ
&!ԀĀᬀ̀ഀऀᴀഀ̀Ȁ̀Ԁऀ ᤀᜀᄀༀሀ᠀ ሀሀᄀ᐀᠀ᤀ ༀကᄀᔀ᐀ༀ ༀ᐀ሀᄀሀ᐀ༀ ᜀᄀᔀሀကᄀᜀᘀ᐀ ᜀᄀༀᜀᜀᄀ᠀ᔀሀ
&Ԁഀ#!'ࠀᬀԀᰀԀഀఀ!ἀ ༀༀကᄀༀༀ᠀ ᘀ᐀ᄀሀጀᘀ ሀᔀᄀ᠀᐀ᘀ ༀကᄀကကༀ က᠀ᜀᄀ᐀ᤀጀ ༀༀᄀ᠀ᜀሀᄀ᐀᠀᠀ ༀༀᄀᘀ᐀᐀ᄀᘀༀ᐀
0̀(ఀ!ഀ܀ᴀഀ̀Ȁ̀Ԁऀ ᘀ᠀ጀᄀကༀᘀ ᠀ጀᔀᄀကጀༀ ༀᘀᘀᄀᤀༀༀ ᜀᜀᄀᘀᜀᜀ ༀᄀሀᔀሀᄀጀᔀᘀ ሀᘀᄀကༀᔀᄀᤀሀጀ ሀᜀᄀᘀༀᤀᄀሀᤀᤀ
Ԁഀఀ!ᬀ̀ࠀᬀԀᰀԀഀఀ!ἀ ༀᔀሀᄀሀሀက ᐀᠀ᄀᔀሀ᐀ ጀᄀጀᘀက ༀ᠀ጀᄀሀᘀᘀ ༀᔀᄀᘀကကᄀᜀ᐀᠀ ༀᔀᄀᜀᘀကᄀ᠀ༀༀ
ἀ0!Ԁ((ࠀᬀԀᰀԀഀఀ!ἀ ᐀ጀᄀᘀကᔀ ᠀ᔀᄀጀ᐀ᔀ ጀᄀᔀကᘀ ᜀጀᄀᤀᘀᘀ ᜀᄀ᠀ᘀကᄀ᠀ᜀሀ ᜀᄀሀᤀကᄀༀᤀက
ࠀᬀ%܀ᬀ%ഀఀᨀഀ%Ѐ̀ԀഀЀԀ4ᨀ!ఀ( $!ఀԀ! ᤀᄀༀᤀက ᤀᄀༀᤀက ༀᜀᘀᄀᜀ᠀ༀ ༀጀ᠀ᄀᔀᔀ᐀
5܀ഀఀ̀ഀ)ᬀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ༀ᠀ሀᄀᤀ᠀ᔀ ሀကᄀᤀᘀሀ ༀကᄀᘀሀጀ ကༀༀᄀᔀᘀ᠀ ᜀᄀ᠀ሀᤀᄀᜀᘀက ᜀᄀᤀᤀᘀᄀጀ᠀ᤀ
5ᬀᬀԀ!ఀ܀ഀ.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ሀ᐀ᄀ᐀ကᜀ ༀᜀᜀᄀᔀ᠀ᜀ က᐀ᄀᤀကሀ က᐀ᄀጀᤀᔀ ကᜀᜀᄀጀᤀༀ ကᔀᄀ᠀ᤀᜀᄀᘀሀᜀ ကᔀᄀᘀሀᘀᄀᘀༀጀ
5ᬀᬀԀ!ఀ܀ഀ%Ѐ$܀܀ᬀ*̀(ఀ!̀Ѐఀ ༀ᠀ᤀᄀጀጀ᠀ ༀᜀᘀᄀጀ᠀ᔀ ༀᜀༀᄀᔀ᐀ᘀ ကሀᄀጀᜀༀ ሀ᠀ༀᄀጀሀက ကᔀᄀ᠀᐀᐀ᄀᘀᘀ᠀ ကᔀᄀጀᘀሀᄀᘀကᤀ
;!ऀԀഀ;!܀/Ԁᴀഀ̀Ȁ̀Ԁऀ ጀ᐀ሀᄀ᐀ሀༀ ᠀ᤀᘀᄀကༀሀ ጀ᠀ᄀ᐀ᜀ᠀ ༀᄀ᠀ጀᤀᄀጀሀᔀ ༀༀᜀᄀကሀᔀᄀᘀᤀᤀ ༀༀጀᄀᘀ᠀ᘀᄀᘀༀᤀ
+ഀఀ̀ഀ-ఀ܀ഀ&ԀЀ$ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ᜀሀᄀༀሀᘀ ᘀᤀᄀ᐀ᔀᔀ ༀ᐀ᄀᤀကሀ ༀᘀሀᄀᔀᜀက ᜀᄀጀጀᤀᄀᤀሀᘀ ጀᄀༀᘀༀᄀᘀ᐀ᜀ
+ഀఀ̀ഀ-ఀ܀ഀ&ԀЀ$ᴀഀ̀܀ഀ+̀-$ ༀᔀༀᄀᜀᤀက ༀሀጀᄀᜀᜀᜀ ༀༀༀᄀကሀᔀ ကሀᄀᜀᘀᤀ ᐀ጀᜀᄀᜀᘀᤀ ကကᄀကᘀༀᄀᜀ᐀က ကကᄀᤀᘀᔀᄀᘀᔀᜀ
"!/̀ഀԀᴀഀ̀Ȁ̀Ԁऀ ကᜀༀᄀༀᔀက ကጀༀᄀᜀကༀ ᠀ᘀᄀᘀᤀᜀ ᤀကᔀᄀᤀጀༀ ᠀ༀᄀᜀᤀ᠀ᄀᔀሀက ᠀ကᄀ᠀ᜀ᠀ᄀᘀ᠀᠀
.܀!ഀԀἀ%Ѐ$܀܀ᬀ ᠀ᄀሀሀ᐀ ༀሀ᠀ ᠀ᄀᘀᔀᘀ ༀ᠀᠀ᄀᔀᤀᤀ ༀ᠀ᜀᄀᘀᘀက
,+Ḁ! ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ༀༀᄀᤀᤀᤀ ᜀጀᄀሀ᠀ሀ ጀ᐀ᄀကༀ᠀ ༀက᠀ᄀᔀ᐀ༀ ༀကᄀᔀᘀᤀ ᐀᐀ᔀᄀሀ᐀က ༀᔀᄀሀ᐀᐀ᄀᔀᔀᘀ ༀᔀᄀᜀᤀ᐀ᄀሀ᐀ጀ
,-ഀ&ԀЀ$ᴀഀ̀Ȁ̀Ԁऀ ሀༀᄀᜀༀᤀ ༀᔀᄀ᠀᐀က ሀᄀ᐀᐀ሀ ᤀᘀᄀሀᜀ᐀ ᐀ᄀሀ᐀᐀ᄀᤀᘀᜀ ᐀ᄀᤀᔀༀᄀကᤀༀ
,܀(ᨀᬀᰀ̀ఀ܀(ᴀഀ̀Ȁ̀Ԁऀ ༀᔀကᄀጀ᐀က ᤀ᠀ᄀᘀကက ༀᘀᄀ᠀ᜀᔀ ༀᜀሀᄀༀ᐀᠀ ༀ᐀ᄀᘀሀ᐀ᄀᘀᘀ᐀ ༀ᐀ᄀጀ᐀ᜀᄀጀᔀᘀ
7-ഀ܀ᬀ̀ࠀᬀԀᰀԀഀఀ!ἀ ᘀ᠀ᄀᔀༀጀ ༀᔀᘀᄀᜀ᠀᠀ ༀကᄀ᠀ကༀ ༀጀ᠀ᄀကᜀ᠀ ༀᤀᄀᜀᔀကᄀᔀሀ᠀ ༀᤀᄀጀጀᤀᄀ᐀᐀ᜀ
9Ԁ60܀!ఀ7Ԁ(ᴀഀ̀Ȁ̀Ԁऀ ကༀကᄀ᠀᐀ༀ ကጀༀᄀᜀᔀᔀ ကᔀༀᄀሀᤀက ᠀ༀᄀᔀᔀᤀ ᘀ᠀ᤀᄀᘀጀጀ ᠀ᤀᄀᔀ᠀ጀᄀༀ᠀᐀ ᠀ᤀᄀᘀጀሀᄀጀ᠀က
9܀!ఀ$Ā!ഀ-Ԁ ܀ഀఀἀ1Ā# ᐀ᤀᄀ᠀᐀ༀ ᐀ᤀᄀ᠀᐀ༀ ༀᄀ᐀ᤀጀᄀሀ᐀᐀ ༀᄀ᠀ᔀሀᄀጀᤀ᠀
ĀЀԀഀ)̀Ԁ6ࠀᬀԀᰀԀഀఀ!ἀ ሀᜀᄀጀሀሀ ကကကᄀᤀ᠀᠀ ᜀ᐀ᄀᤀༀᤀ ༀጀᄀᔀ᐀ᘀ ᐀ᜀ᠀ᄀကሀက ༀ᠀ᄀጀᜀᘀᄀᘀ᐀ᘀ ༀሀᄀ᐀ᘀༀᄀጀᜀጀ
Ā!ഀ-Ԁ ܀ഀఀἀ $!ఀԀ!%Ѐ$܀܀ᬀ ሀကᄀᜀᘀጀ ကᄀᘀᤀက ሀሀᄀᤀ᠀ༀ ᔀ ሀሀᄀᤀ᠀ༀ
Ā!ഀ-Ԁ ܀ഀఀἀ+̀-$%Ѐ$܀܀ᬀ܀Ȁఀ$Ԁᨀ!ఀ( ကᄀကᔀᜀ ကᄀကᔀᜀ ᠀ᤀကᄀጀሀᤀ ᠀ᤀሀᄀༀᤀ᐀
Ā!ഀ-Ԁᴀഀ̀Ȁ̀Ԁऀ ကᜀᤀᄀ᠀ᜀက ᐀ᜀༀᄀᤀሀሀ ᐀᐀ሀᄀᘀༀጀ ᤀᔀᄀကᤀᤀ ༀᄀᔀᤀ᠀ᄀༀကက ᤀༀᄀ᐀ሀᘀᄀᜀ᐀ༀ ᤀကᄀ᠀ကༀᄀጀሀ᐀
#ᬀЀԀഀఀ̀ᴀഀ̀Ȁ̀Ԁऀ ကሀ᐀ᄀጀༀᜀ ကጀᤀᄀༀᘀက ༀ᠀ሀᄀༀကሀ ሀༀᄀᘀကጀ ᘀ᠀ᤀᄀጀ᠀᠀ ᐀ᔀᄀሀᘀሀᄀᘀကሀ ᐀ༀᄀ᐀ကကᄀᤀᤀጀ
%ऀऀᬀԀḀЀ')ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ሀᘀༀᄀᔀༀ᐀ ᐀ᘀᤀᄀጀကᔀ ሀᘀᄀက᐀က ༀᄀᔀᔀሀᄀༀᤀሀ ᠀᠀ᄀᜀᜀᘀᄀጀᘀᘀ ᠀ሀᄀᜀጀ᐀ᄀༀ᠀က
%ഀఀᨀഀᴀഀ̀Ȁ̀Ԁऀ ᘀༀᤀᄀᜀᘀ᐀ ᜀጀᤀᄀᘀ᠀ሀ ༀༀ᠀ᄀᔀᜀᤀ ༀᄀᘀကᘀᄀᘀᔀ᠀ ༀ᠀᠀ᄀ᐀᠀ጀᄀༀሀᔀ ༀ᠀ᤀᄀᔀᘀᤀᄀᜀሀሀ
%/ഀഀࠀᬀԀᰀԀഀఀ!ἀ ᤀ᠀ᄀༀ᐀᠀ ᐀ကᄀကሀༀ ᠀ᄀሀᤀༀ ༀᔀᔀᄀጀ᠀ᤀ ሀᄀ᐀ᘀᜀᄀက᠀က ሀᄀ᠀ᘀጀᄀༀᜀጀ
3(ఀ̀ഀᴀഀ̀Ȁ̀Ԁऀ ᜀᘀᄀጀကက ကᜀጀᄀᜀᔀༀ ᜀᤀᄀᔀᤀက ᐀᠀ᄀሀᔀᘀ ᠀ጀᜀᄀကጀက ᐀ሀᄀᔀᘀᘀᄀကሀ᐀ ᐀ሀᄀሀᘀሀᄀሀ᠀ሀ
<Ԁ(ఀᰀ̀ഀ(ఀԀ!ࠀᬀԀᰀԀഀఀ!ἀ ༀ᠀ကᄀ᐀ጀက ᘀᤀᄀᔀ᐀ᔀ ༀጀᄀ᐀ᘀༀ က᐀ᘀᄀᘀጀ᐀ ကༀᄀကༀᔀᄀༀကᜀ ကༀᄀ᠀᠀ᘀᄀጀကༀ
᠀ԀЀࠀᄀᜀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᐀ሀᄀༀሀᔀ ༀༀጀᄀᜀᘀሀ ᜀ᐀᐀ ༀሀሀᄀᜀሀᜀ ጀᄀᤀሀᘀᄀ᠀ᜀက ጀᄀᜀༀ᐀ᄀ᐀᠀ᔀ
ᨀЀ'Ԁ!ᰀഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀༀༀༀ ᤀကက ᐀ᄀᘀ᐀᐀ ሀ᐀ᜀᄀᜀሀༀ ሀ᠀ကᄀሀᜀሀ
ᨀᬀఀ*ఀЀ$5ᬀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀጀ᠀ᤀ ᠀᐀ᤀ ᠀ᄀ᐀ᜀက ကᤀကᄀᜀༀᘀ ကᤀᘀᄀༀጀጀ
ᨀḀ!ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᤀᄀༀ᠀ᜀ ᘀༀᄀᤀሀ᠀ ሀᄀ᠀ሀᜀ ༀᔀ᐀ᄀကᤀᔀ ᐀ᄀጀ᐀ᤀᄀጀᘀᔀ ᠀ᄀᔀ᠀ᔀᄀက᐀ᔀ
܀ᬀȀ=ࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀᔀᔀༀ ጀጀሀ ᜀᄀጀጀᤀ ᘀᜀᘀᄀᜀሀༀ ᘀጀᤀᄀᜀ᠀ᤀ
*!ἀ !ԀԀ'.܀̀ഀఀࠀᬀԀᰀԀഀఀ!ἀ ༀሀကᄀက᠀က ᜀᤀᄀကᤀᔀ ༀᔀᄀᜀᤀᔀ က᠀ጀᄀ᐀ᤀက ሀᄀᘀጀᘀᄀጀ᠀က ᤀᄀᔀ᠀ᘀᄀ᐀ᔀ᠀
ࠀ!Ԁ'ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᘀကᄀༀ᐀ᜀ ᤀༀᄀሀကሀ ᜀᄀ᠀᠀ᘀ ༀ᠀ကᄀༀༀᔀ ᠀ᄀ᐀ጀᤀᄀᔀᤀጀ ᠀ᄀሀ᐀ᜀᄀༀᘀጀ
5܀!Ԁ(ఀ$̀ᬀᬀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᔀᄀ᠀᐀က ༀᔀᄀ᠀ᤀ᠀ ༀᄀ᐀ༀᔀ ᐀ကᄀကᔀᤀ ༀᄀༀᘀကᄀሀᘀᤀ ༀᄀကᔀ᠀ᄀᘀᜀ᐀
+܀!̀:܀ഀ"ഀ(ఀ!Ѐఀ̀܀ഀᬀ%ἀ(ఀԀᰀ( ᐀ᔀᄀጀကᤀ ሀᄀༀᘀጀ ᐀ᤀᄀༀᔀሀ ༀᄀᘀ᐀ሀᄀጀጀ᠀ ༀᄀᘀᘀကᄀᔀጀጀ
,܀܀ᰀ̀(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀༀᄀ᐀ᔀༀ ᠀᠀ᄀ᠀ሀ᐀ ᐀ᄀጀ᐀ᔀ ጀጀᄀᤀᜀ᠀ ကᄀༀ᐀ሀᄀᔀᘀᔀ ကᄀက᐀᠀ᄀᘀሀ᠀
9Ԁ6Ѐ(ఀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ጀᄀༀᔀጀ ᐀ᄀༀᜀᘀ ༀကᄀကጀᤀ ᐀ሀ᠀ᄀ᠀ᔀༀ ᐀ᤀᤀᄀᤀጀᘀ
Ā0$̀!ࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀᔀༀༀ ᤀᄀᔀༀༀ ကᤀᘀᄀᜀᘀ᐀ ကᘀ᐀ᄀᜀᜀ᠀
#Ԁഀ!ἀഀࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀጀᤀက ሀᄀ᠀ሀᜀ ሀᘀሀ ༀ᠀ᄀጀጀሀ ᐀ጀሀᄀ᐀ༀ᠀ ᠀ༀᔀᄀ᐀ᔀጀ
#ᬀЀԀ!+̀ᬀᬀ(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ሀᄀሀሀက ༀༀᄀᔀᜀᤀ ကᄀᘀሀ᠀ ᠀ጀᄀ᐀ጀက ༀᄀጀᔀ᠀ᄀᔀᜀᜀ ༀᄀጀሀ᐀ᄀ᠀ᜀᔀ
#ᬀЀԀ!ᴀഀ̀܀ഀ+̀-$ ሀጀᄀሀᔀༀ ᜀᄀༀᔀ᠀ ᤀᘀᄀᤀᔀሀ ᤀᄀᤀሀጀᄀ᐀ሀጀ ᤀᄀᘀကᤀᄀጀᤀ᠀
1܀Ѐ'ᬀ̀ഀᴀഀ̀Ȁ̀Ԁऀ ༀ᠀ᘀᄀᜀሀༀ ༀᔀᘀᄀᔀ᠀ጀ ༀሀᄀကᤀᘀ ကᘀᔀᄀༀᤀᘀ ᘀᄀᤀༀᜀᄀကᘀሀ ᘀᄀᜀᜀᜀᄀ᠀᠀က
1܀(Ԁ/̀ᬀᬀԀ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ကጀᄀᔀጀጀ ጀᤀᄀༀᘀᜀ ༀ᐀ᄀကᔀሀ ༀ᐀ᜀᄀ᠀ᜀက ᜀᄀᤀᜀᜀᄀကᔀᔀ ᜀᄀᜀကᤀᄀᤀᜀༀ
1܀(Ԁ/̀ᬀᬀԀ.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ሀᤀᄀကᔀሀ ሀሀᄀ᠀ༀက ༀ᐀ᄀༀ᠀ᘀ ༀက᠀ᄀᘀᤀ᠀ ᤀᄀကᘀ᠀ᄀᔀᘀጀ ᤀᄀ᐀ጀᜀᄀᜀ᠀᐀
3$܀Ԁ3!Ѐ'ԀԀᴀഀ̀Ȁ̀Ԁऀ ᠀᠀ᄀ᠀ᔀ᐀ ሀᘀᄀጀᤀᤀ ᜀᄀᜀᔀሀ ༀༀༀᄀༀᘀ᠀ ᤀᄀᘀᔀጀᄀሀሀᔀ ᤀᄀᜀကᔀᄀᘀက᠀
<Ԁ(ఀԀ!ഀ#ᬀЀԀ!ᴀഀ̀Ȁ̀Ԁऀ ᐀ᜀᄀᘀጀᘀ ကကᄀ᠀ጀ᠀ ሀᄀᜀༀ᠀ ᤀᘀᄀༀᔀሀ ᠀ᄀጀጀༀᄀᘀᤀ᠀ ሀᄀᔀሀᜀᄀᜀᤀጀ
᠀ԀༀᤀЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᤀᄀ᠀ༀ᐀ ᤀᄀ᠀ༀ᐀ ᤀሀሀᄀᘀሀༀ ᤀᤀကᄀༀᤀ᠀
#ᬀᰀ(ᴀഀ̀Ȁ̀Ԁऀ ᤀကᄀကༀᤀ ጀᔀᜀ ᤀ᐀ᄀༀက᠀ ሀᄀ᠀ᔀጀᄀᜀጀᔀ ሀᄀ᠀ᘀ᐀ᄀᔀༀ᠀
+ऀᔀᄀᜀऀᄀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᠀ကᄀ᐀ᤀᤀ ༀᄀᔀ᠀ᘀᄀက᐀ᔀ ༀᄀᔀᜀጀᄀሀጀᤀ ᤀጀᄀ᐀ሀᜀᄀᘀሀᘀ ᘀᔀᄀ᠀᠀ᜀᄀ᐀ሀ᐀
ᨀᬀ/܀!ऀᴀഀ̀Ȁ̀Ԁऀ ᐀᠀᐀ᄀሀᔀᔀ ༀᤀᘀᄀༀ᠀ሀ ᐀ሀᄀᤀༀ᠀ ሀ᠀ᤀᄀကሀጀ ကᜀᄀᤀကጀᄀༀကᘀ ကጀᄀༀᘀሀᄀ᐀ᜀᤀ
&ഀഀ̀ഀ-ᴀഀ̀Ȁ̀Ԁऀ ကༀᄀጀᜀᘀ ᠀ကᄀ᠀ᜀ᐀ ᜀᄀጀሀ᠀ ᘀ᐀ᄀ᠀က᠀ ጀᄀጀᔀကᄀᤀጀᤀ ጀᄀጀᘀᤀᄀༀကᔀ
&Ԁᰀ܀ഀఀᴀഀ̀Ȁ̀Ԁऀ ሀሀᄀጀ᠀ᜀ ᠀ᘀᄀሀကሀ ༀᔀ᐀ᄀ᠀ᘀ᐀ ᘀᄀጀ᠀ጀᄀᔀ᐀ᔀ ᜀᄀᔀሀကᄀሀᔀ᐀
܀Ѐ$Ԁᬀᬀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ᐀ༀကᄀༀᜀᜀ ᤀༀᄀᜀᘀᔀ ကᤀᄀ᐀ༀጀ ᠀ᔀᔀᄀ᐀ᘀᘀ ᐀ကᄀሀጀጀᄀᤀᔀက ᐀ကᄀጀጀጀᄀጀᘀጀ
܀!܀ഀ9܀!Ѐ܀ᴀഀ̀Ȁ̀Ԁऀ ᠀᐀᠀ᄀᘀ᠀ༀ ༀ᐀ᘀᄀကሀጀ က᠀ሀᄀሀጀ᠀ ᘀᘀᄀጀ᐀ᤀ ᜀጀሀᄀሀ᐀ᔀ ᘀ᠀ᄀ᠀ᘀ᠀ᄀጀᜀက ᘀሀᄀ᐀ᘀᔀᄀሀༀက
*Ԁ(Ԁ!ఀ ԀഀఀԀ!ᴀഀ̀Ȁ̀Ԁऀ ༀᄀሀ᠀ጀ ༀᄀሀ᠀ጀ ᤀጀጀᄀᤀ᠀᠀ ᘀᔀༀᄀༀጀ᐀
*Ԁ(Ԁ!ఀ%ഀऀ(ᴀഀ̀Ȁ̀Ԁऀ ༀ᠀ᤀᄀጀကᜀ ༀᤀ᠀ᄀᜀᤀༀ ᠀ᜀᄀက᐀ᔀ ᐀ᤀᔀᄀᔀༀጀ ᐀ᜀᄀ᐀ጀᘀᄀༀጀᜀ ᐀ᜀᄀᘀሀᘀᄀကༀᘀ
+ԀᰀԀఀᴀഀ̀Ȁ̀Ԁऀ ᜀᔀᄀᔀ᐀ᔀ ༀကሀᄀ᐀ༀༀ ᐀ᤀᄀ᠀᠀ጀ က᠀ༀᄀᘀጀᔀ ကᜀᄀ᐀ༀጀᄀᜀᘀጀ ကᜀᄀሀᤀༀᄀᤀᤀጀ
.!0ᴀഀ̀Ȁ̀Ԁऀ ကༀ᐀ᄀᔀༀᜀ က᠀᠀ᄀက᐀᐀ ᐀ᜀᄀᘀ᠀ሀ ᠀ጀሀᄀጀጀᤀ ᐀᠀ᄀሀ᐀ᜀᄀᤀༀ᐀ ᐀ሀᄀᔀ᐀᠀ᄀᤀༀᔀ
,'Ԁࠀᬀ(̀ഀ܀!Ԁᴀഀ̀Ȁ̀Ԁऀ ༀༀᜀᄀ᠀ጀ᠀ ༀᜀ᠀ᄀ᠀ᔀ᠀ ᐀᐀ᄀༀᘀᜀ ᐀᐀ᤀᄀᔀᘀᤀ ကကᄀᤀ᐀ကᄀᘀༀጀ ကကᄀጀᤀᜀᄀᘀጀሀ
7Ԁഀ̀ȀԀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀༀሀᄀ᠀ᘀༀ ᤀሀᄀᔀ᠀᠀ ༀᔀᄀ᐀ကጀ ༀጀᔀᄀᜀ᠀᠀ ᤀᄀᜀက᠀ᄀጀᔀᘀ ᘀᄀᔀༀሀᄀᘀሀᔀ
7܀!Ԁഀ܀)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ᐀᠀ሀᄀ᠀ጀက ༀ᐀ကᄀሀᔀ᐀ ᤀ᠀ᄀጀሀ᐀ ሀ᠀ကᄀጀ᠀ᜀ ᘀᔀᄀᤀሀᔀᄀᜀ᠀᐀ ᘀༀᄀༀጀ᐀ᄀᘀጀༀ
7!!̀Ԁఀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ကကᔀᄀᜀ᐀ᘀ ༀᘀጀᄀሀ᐀ሀ ကᘀᄀᜀ᠀ᘀ ᠀ကᜀᄀကༀጀ ༀကᄀᘀကጀᄀༀᜀᘀ ༀ᐀ᄀༀሀᘀᄀ᠀ᔀᤀ
9/̀Ԁ6ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᔀᄀကༀᔀ ကᄀᜀᔀᘀ က᐀ᄀᔀༀᘀ ᐀ᄀᔀᜀ᠀ᄀༀကက ᐀ᄀༀᔀᘀᄀༀ᐀ጀ
#ᬀᰀ%0!̀ഀ-(ᴀഀ̀Ȁ̀Ԁऀ ကကကᄀᜀᤀᤀ ᠀ᘀᄀᔀᤀༀ ᠀ကᄀᘀᤀᔀ ᐀ༀကᄀᤀᜀᘀ ᐀ሀᄀሀᘀ᠀ᄀᤀༀሀ ᐀ሀᄀᜀᜀᘀᄀ᐀ᔀက
110088 California State Auditor Report 2003-107 California State Auditor Report 2003-107 110099
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀ
ጀࠀԀༀऀက᐀ऀᔀᄀᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀᨀᬀᄀᜀᄀ̀ᬀᄀᰀ̀Ѐ̀ᄀᴀᄀḀᄀᜀᜀᄀ᐀ༀऀကἂऀԀ᐀ऀࠀЀԀ ᄀЀᜀ!""!#"$
,ЀᜀऀЀ'ᄀᜀကᄀȀ ĀȀ̀ЀԀḀȀᜀ᐀ऀᔀᄀ
ጀ̀ᜀༀࠀ̀ऀȀЀԀĀऀᤀᄀ'ᄀကऀऀကĀᄀЀࠀᬀᄀᜀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀
ĀЀᜀကᄀ̀ᄀጀ̀ᜀༀࠀ̀ऀȀЀԀ Ѐᰀ̀ЀḀḀ ᰀༀ&&Ȁᜀ̀Ѐ ᠀ᜀȀကᜀЀᤀᴀᄀḀᄀᜀᜀᄀ +ᄀࠀᄀऀᔀᄀ᐀ᜀȀᤀ +ᄀࠀᄀऀᔀᄀḀȀᜀ܀ԀԀ
ጀᤀ&ᜀȀᔀᄀᤀᄀ̀)ᜀЀ̀ ᠀ༀ*ԀऀࠀᰀࠀᬀȀȀԀ ᴀᄀᔀᄀԀȀ&ᤀᄀ̀ ܀ᄀᤀᄀ̀ ᐀ᜀȀᤀ᐀ !""-#"!̀Ȁ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ% ᠀ᜀȀကᜀЀᤀ ܀ࠀࠀȀༀ̀Ѐ*ऀԀऀ̀%܀ࠀ̀ +ᄀḀȀᜀᤀ᠀ᜀȀကᜀЀᤀ ᰀ%̀ᄀᤀ ᠀ༀ&ऀԀĀᄀ̀ऀက !""!#"$ ऀ܀&&ᄀऀ.'/- ᠀ᜀȀကᜀЀᤀ
#ᬀ܀)Ԁ!ऀԀᴀഀ̀Ȁ̀Ԁऀ ᐀ᜀᄀᜀ᐀ሀ ᠀ᔀᄀሀကᤀ ሀᄀሀᘀ᠀ ᜀ᠀ᄀጀ᐀ሀ ᜀᄀ᐀ሀᜀᄀကሀက ᜀᄀ᠀᠀᐀ᄀༀᜀᘀ
#Ԁ!!̀(ࠀᬀԀᰀԀഀఀ!ἀ ᘀጀᄀ᠀ᔀက ᐀ᤀᄀༀༀሀ ᜀᄀᘀ᠀ᜀ ༀက᠀ᄀကᤀሀ ༀༀᄀༀကᤀᄀᜀᜀᤀ ༀༀᄀကሀༀᄀༀሀༀ
#Ԁ!!̀(ᴀഀ̀܀ഀ+̀-$ ᘀሀᄀᔀᔀᤀ ༀကᄀ᠀ༀᘀ ᜀᘀᄀ᠀က᐀ ᜀᄀ᐀᠀ကᄀ᠀ᘀ᠀ ᜀᄀ᠀ကጀᄀᜀጀᘀ
1̀/Ԁ!(̀ऀԀ ܀ഀఀἀĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ1Ā# ᐀ᔀᄀᔀጀጀ ᐀ᔀᄀᔀጀጀ ༀ᠀ᄀᔀ᠀᠀ᄀᔀሀ᠀ ༀ᠀ᄀᔀᘀ᠀ᄀༀሀ᐀
1̀/Ԁ!(̀ऀԀᴀഀ̀Ȁ̀Ԁऀ ᐀᠀ༀᄀᜀᤀᤀ ᠀ᔀ᐀ᄀᤀሀက ကက᐀ᄀᜀሀጀ ကᔀ᐀ᄀကሀᔀ ᘀᜀᄀᤀᘀሀ ༀᄀကሀༀᄀ᐀ᔀက ᜀᜀᄀጀሀጀᄀ᠀ᔀ᠀ ጀᔀᄀကༀᔀᄀᘀᔀᤀ
1܀ᰀ܀ᬀഀऀࠀᬀԀᰀԀഀఀ!ἀ ༀ᠀ᄀ᠀ሀሀ ᐀ᄀကሀༀ ༀᘀᄀᘀᔀᤀ ᐀ᄀሀ᠀᐀ᄀ᐀ᜀᤀ ᐀ᄀሀᤀༀᄀᔀጀက
%ഀ.Ѐ̀ഀఀ܀ᴀഀ̀Ȁ̀Ԁऀ ကᤀᄀᘀᔀༀ ༀሀᄀༀጀ᠀ ༀༀᄀ᠀ሀᜀ ሀ᐀ᄀ᐀ሀ᐀ ༀᔀᄀሀကༀᄀᘀ᠀ᘀ ༀᔀᄀሀᘀሀᄀༀᔀᔀ
%ഀ.Ѐ̀ഀఀ܀)ᬀᬀԀἀᨀЀऀԀᰀἀ ᐀᠀ᘀ ᐀᠀ᘀ ᘀᜀᄀሀ᐀ᜀ ᘀᜀᄀᜀᜀሀ
3ԀᰀԀЀᬀ,Ԁ!ഀ̀ഀ- ԀഀఀԀ! $!ఀԀ! ᐀ᄀᤀሀက ᐀ᄀᤀሀက ༀༀᜀᄀကᜀᘀ ༀကༀᄀጀ᐀ጀ
3ԀᰀԀЀᬀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ሀᔀ᠀ᄀᘀᘀᘀ ᤀༀᄀကᜀᜀ ᠀ᔀᄀༀᤀ᠀ ᤀᔀᤀᄀကကጀ ༀᜀᄀ᠀ᔀༀᄀᘀᤀ᠀ ༀጀᄀᔀᔀᘀᄀጀጀ᐀
)ᬀ)Ԁ!ऀԀᴀഀ̀Ȁ̀Ԁऀ ༀကᔀᄀሀက᐀ ༀကༀᄀༀ᠀ᔀ ကကᄀሀ᠀ᜀ ကᤀ᠀ᄀကༀༀ ༀ᠀ᄀጀༀ᠀ᄀሀᜀༀ ༀሀᄀༀᘀᜀᄀᘀጀက
ᰀЀࠀᜀЀᤀᄀ̀ȀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ကᘀᄀᤀጀᘀ ᠀ༀᤀᄀༀကሀ ကᄀ᐀ሀༀ ᠀᠀ᤀᄀༀᘀ᐀ က᐀ᄀᤀༀጀᄀᘀကက က᠀ᄀᔀᤀሀᄀᜀጀሀ
ᨀ!Ѐ܀$Ԁᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀሀᄀᤀᘀ᠀ ᤀᄀᔀሀᔀ ༀᄀༀᔀ᠀ ကကᄀᜀကᜀ ጀ᠀ᜀᄀጀༀᜀ ጀᘀༀᄀᘀ᠀ሀ
ԀഀఀԀ!ᴀഀ̀Ȁ̀Ԁऀ ༀༀᔀᄀᘀሀက ༀༀᄀༀᔀ᐀ ༀကༀᄀᜀሀሀ ᘀᄀᤀကᜀᄀᘀ᠀ༀ ᘀᄀᘀሀᔀᄀሀጀᤀ
*Ԁᬀ#(܀+Ԁ̀-$ఀ( ༀጀᄀᔀ᐀ᔀ ᐀ᄀጀሀሀ ကကᄀጀᜀሀ ᤀᄀ᠀ᤀᜀᄀጀᤀᜀ ᤀᄀ᠀ጀༀᄀጀሀ᐀
ࠀᬀ';!܀/Ԁᴀഀ̀Ȁ̀Ԁऀ ᤀሀᔀᄀᘀ᠀ᜀ ሀᜀ᠀ᄀጀ᠀ᘀ ᘀကᄀሀᤀက ጀᘀᄀༀጀက ༀᄀ᠀ᔀሀᄀ᠀᠀ጀ ጀጀᄀጀᔀᔀᄀሀᜀሀ ༀᔀༀᄀ᐀ᔀᤀᄀᔀ᐀ሀ
ࠀᬀ/Ԁ!ఀ.܀̀ഀఀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀጀ᠀က ကᄀᤀሀ᐀ ᘀᄀሀጀሀ ༀᄀ᐀᐀ကᄀᤀༀက ༀᄀ᐀᠀ᔀᄀကᔀᘀ
5܀ᬀ(܀ᰀ ܀!ऀ܀/ᴀഀ̀Ȁ̀Ԁऀ ကᤀጀᄀᔀ᠀ᔀ ကᘀᄀᔀᤀᤀ ᐀᐀ᄀᔀ᠀ᤀ ᐀ကጀᄀༀሀက ကሀᄀ᐀ጀᤀᄀༀᤀᘀ ကሀᄀᘀကሀᄀ᐀ༀጀ
;ᬀఀ.܀̀ഀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀ᐀ᄀጀሀᔀ ᤀᤀᄀༀ᐀ᤀ ᜀᄀༀᤀ᠀ ༀ᐀ᜀᄀကሀᔀ ᤀᄀ᠀ᔀༀᄀጀሀက ᤀᄀሀ᠀ᔀᄀကᔀက
;ᬀఀ.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ᠀ጀᄀༀက᠀ ᐀ᄀᘀကᘀ ᐀ᄀᜀᘀᘀ ሀᤀᄀᘀကᜀ ကᄀᜀጀጀᄀༀ᐀ᔀ ကᄀጀሀሀᄀᜀሀᜀ
;!ഀఀ.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ᘀᄀ᠀ᔀሀᄀ᠀ጀက ༀᔀ᠀ᄀༀༀ᐀ က᐀ᄀᜀጀက ᘀᄀሀ᐀᐀ᄀ᠀ጀᘀ က᐀ᄀᤀ᠀᠀ᄀᜀᔀሀ ᐀ༀᄀༀᘀᜀᄀ᐀ᔀက
9ఀ܀ᰀ(ᴀഀ̀Ȁ̀Ԁऀ ጀༀᄀጀᔀ᠀ ᘀༀᄀ᐀ᘀጀ ༀကᄀༀ᠀ༀ ༀᘀሀᄀ᠀က᠀ ᜀᄀᔀကကᄀᜀ᠀ༀ ᜀᄀༀጀᜀᄀကᤀሀ
9܀!ఀ$%Ѐ!ᰀԀഀఀ܀ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᤀᄀሀ᠀ጀ ༀᔀᤀᄀሀᜀက ጀᄀሀሀሀ ༀሀကᄀᤀᜀᤀ ༀᘀᄀက᐀ကᄀကကጀ ༀᘀᄀ᐀ᜀ᠀ᄀጀༀሀ
Ā0ఀ̀܀ഀ(Ȁ܀!A܀ఀ$%ഀ.ഀ ሀ᠀ᘀ ሀ᠀ᘀ ᜀ᠀ᄀᤀᘀᜀ ᜀሀᄀကကሀ
1̀܀,̀ഀऀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀጀᄀጀ᠀ᤀ ༀ᐀ሀᄀጀᜀᘀ ༀጀᄀᔀᜀᜀ ကሀሀᄀᔀကༀ ကༀᄀကጀᘀᄀᜀᔀ᐀ ကༀᄀሀሀကᄀᜀက᐀
1̀/Ԁ!*Ԁᬀఀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᐀ᘀᄀ᐀က᐀ ᐀ሀᄀᔀጀሀ ᐀ᄀᜀሀༀ ᘀᤀᄀကᤀጀ ᠀ᄀᜀ᐀ᔀᄀ᠀᠀᠀ ᠀ᄀጀᔀᤀᄀᘀༀ᐀
1܀ḀᬀࠀᬀԀᰀԀഀఀ!ἀ ሀༀᄀሀሀᜀ ጀ᠀ᄀᘀᘀሀ ᠀ᄀༀጀሀ ༀሀᔀᄀሀကᜀ ሀᄀᘀༀሀᄀကကᔀ ሀᄀᜀᤀሀᄀᘀ᠀ᜀ
%Ѐ!ᰀԀഀఀ܀ ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ကᄀሀᔀᘀᄀᔀᘀᜀ ሀᘀᘀᄀကሀༀ ༀᄀᔀༀᔀᄀ᐀ᘀጀ ᠀ကᄀༀᜀᘀ ༀᔀༀᄀᤀሀ᐀ ᠀ᄀက᐀ᜀᄀሀ᠀ᜀ ༀᤀᔀᄀሀᜀ᐀ᄀᤀ᐀ᤀ ༀᤀ᠀ᄀᜀကကᄀༀᜀሀ
%ഀ.ഀᴀഀ̀Ȁ̀Ԁऀ ሀ᠀ᤀᄀༀሀᜀ ᤀကကᄀᔀကༀ ༀ᠀ᘀᄀ᠀က᠀ ጀᘀᄀᘀᔀᘀ ༀᄀ᠀ༀ᐀ᄀ᐀ༀᔀ ༀကᔀᄀ᠀ᜀᔀᄀᔀᤀ᠀ ༀကༀᄀᜀጀ᐀ᄀ᐀ᘀ᐀
ᰀЀ'ᄀऀ̀ȀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᘀᄀሀሀက ကሀ᐀ ᘀᄀᜀᔀሀ ᠀က᠀ᄀ᐀᠀ༀ ᠀᐀ကᄀༀ᠀ᘀ
ᨀ!܀ᰀ(%ഀ.ഀᴀഀ̀Ȁ̀Ԁऀ ༀᤀᄀᔀᔀᤀ ༀᤀᄀ᠀ጀጀ ကᄀᘀ᠀ᔀ ᐀ሀᄀက᠀ሀ ကᄀሀ᐀ကᄀᔀᔀᔀ ကᄀሀᤀᘀᄀက᠀ሀ
&̀ఀఀԀ!6ఀԀ!3ᬀᬀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀ᠀ ሀ᠀ ༀကጀᄀༀ᐀ༀ ༀကጀᄀༀᜀሀ
+܀ᬀᬀ̀(ఀԀ!ࠀᬀԀᰀԀഀఀ!ἀ ᠀᐀ᄀကက᐀ ᠀᐀ᄀᜀကᔀ ༀༀᄀက᐀ጀ ጀᜀᄀကᜀက ጀᄀༀᔀሀᄀ᐀᐀ᤀ ጀᄀကᔀ᐀ᄀᤀༀᜀ
9܀!ఀ$ ܀ഀఀἀ.܀̀ഀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀሀᄀᤀᘀ᠀ ᐀ᄀጀༀᔀ ༀᄀᔀ᐀᐀ ကᔀᄀᤀༀᘀ ᜀᘀ᐀ᄀᔀကᔀ ᜀጀ᐀ᄀᤀ᐀ᘀ
#ഀ܀Ѐ$ԀࠀᬀԀᰀԀഀఀ!ἀ ༀሀ ༀሀ ကༀᄀሀᔀༀ ကༀᄀሀༀᤀ
%ഀ&Ԁഀ̀ఀ܀.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ᐀ᔀᄀሀᘀက ሀᄀᔀᤀ᠀ ᐀ሀᄀᤀ᐀ᤀ ကᄀᘀༀጀᄀᜀ᐀᐀ ကᄀᘀሀሀᄀ᠀ᤀጀ
%܀ఀ$(̀ऀԀࠀᬀԀᰀԀഀఀ!ἀ ጀᄀᔀༀက ᐀ᤀᤀ ጀᄀ᐀ᘀᜀ ᐀ကጀᄀက᐀ᘀ ᐀᐀ᜀᄀᤀༀ᠀
3!Ԁ(#̀ഀ܀(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀሀጀሀ ကሀက ༀᄀᜀ᠀ᘀ ༀሀༀᄀကက᐀ ༀሀ᐀ᄀᔀᘀᔀ
ᰀЀ'ᄀᜀЀᜀऀȀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀጀᄀጀကᔀ ሀᄀ᠀ကက ༀᔀሀᄀ᐀᠀က ᠀ሀᄀᜀ᐀᠀ᄀᘀᘀ᠀ ᠀ሀᄀጀ᠀ᔀᄀༀༀᤀ
ᨀЀऀԀᰀἀȀ܀!ᨀЀऀԀᰀ̀Ѐࠀ=ЀԀᬀᬀԀഀЀԀ ༀᄀ᠀ᔀༀ ༀᄀ᠀ᔀༀ ᐀᐀ကᄀᤀሀ᠀ ᐀᐀᠀ᄀᔀሀሀ
ᨀऀԀᬀഀఀ܀ࠀᬀԀᰀԀഀఀ!ἀ ༀༀᄀጀᜀᤀ ሀᔀᄀᜀကሀ ༀᔀᄀᤀကက ᘀ᐀ᄀ᠀᐀᐀ ጀᄀᔀ᠀ᔀᄀᔀༀᔀ ጀᄀༀༀ᐀ᄀ᠀᠀᠀
ᨀᬀఀ,܀ᰀࠀᬀԀᰀԀഀఀ!ἀ ༀᔀༀᄀᔀሀက ༀሀᄀᘀሀሀ ༀༀᤀᄀᜀᔀᘀ ᜀᄀᜀሀᜀᄀༀᤀᘀ ᜀᄀጀᘀ᠀ᄀጀᘀሀ
ᨀ00ᬀԀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ጀጀᄀ᠀ᤀሀ ကሀᄀᔀ᠀ጀ ༀက᠀ᄀሀༀ᠀ ༀጀᄀᔀကጀᄀ᠀ᤀᜀ ༀጀᄀༀሀ᐀ᄀጀᜀက
&ᬀऀἀ)̀Ԁ61Ā# ༀᔀᄀᘀༀᘀ ༀᔀᄀᘀༀᘀ ᐀ကᘀᄀᜀᤀᔀ ᐀᐀ᜀᄀሀᘀᘀ
&!(ఀ܀6ᴀഀ̀Ȁ̀Ԁऀ ሀကᄀጀሀጀ ༀကᄀᜀሀᜀ ᤀሀᄀᜀༀᘀ ༀༀᄀᤀሀ᠀ᄀ᐀ༀᘀ ༀༀᄀᘀကᔀᄀༀ᐀ሀ
&Ԁ!)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ሀကᄀᜀ᠀ጀ ᠀ᔀᄀᤀᜀጀ ᤀᄀሀሀᔀ ༀᔀᔀᄀᔀᜀᜀ ᠀ᄀᜀကጀᄀጀᤀက ᠀ᄀጀ᐀ᔀᄀᔀሀༀ
ᬀ̀Ȁ܀!ഀ̀ᨀЀऀԀᰀἀ܀ȀĀ!ഀ-Ԁ ܀ഀఀἀ က᐀ᘀ က᐀ᘀ ᠀ༀༀᄀጀᔀᤀ ᠀ༀကᄀༀ᠀᠀
ᬀ̀Ȁ܀!ഀ̀ $!ఀԀ!ᨀЀऀԀᰀἀ ༀᄀᤀᔀᤀ ༀᄀᤀᔀᤀ ༀᄀᔀጀᤀᄀᤀᤀༀ ༀᄀᔀጀᜀᄀကᤀᘀ
ᬀ̀Ȁ܀!ഀ̀ $!ఀԀ!ᨀЀऀԀᰀἀ܀ȀĀ!܀;!ഀऀԀ ᐀ᄀༀᔀༀ ᐀ᄀༀᔀༀ ༀᄀᔀᤀᘀᄀᔀጀᘀ ༀᄀᔀᘀᔀᄀༀጀᜀ
Ԁഀఀ!ᬀࠀᬀԀᰀԀഀఀ!ἀ ᤀᤀᄀᘀሀက ሀሀᄀᘀༀᤀ ༀᔀᄀက᐀ᔀ ༀ᐀ကᄀᤀጀᜀ ᤀᄀᘀᔀༀᄀ᐀ༀᔀ ᤀᄀᜀ᐀᠀ᄀᔀᔀᘀ
$ȀȀԀἀ.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ က᠀ᘀᄀᘀက᐀ ᐀ᜀᄀᘀ᠀ᘀ ကᜀᤀᄀ᠀ᘀᔀ ကሀᄀကༀ᐀ᄀ᐀ጀᔀ ကሀᄀ᠀ጀጀᄀᜀᤀᔀ
$̀ഀ܀ᴀഀ̀Ȁ̀Ԁऀ ᠀᠀᠀ᄀሀༀ᠀ ༀᜀጀᄀᜀᘀༀ ᤀ᠀ᄀᔀሀက ᤀጀᜀᄀ᠀᐀ᘀ ᠀ကᄀ᠀ကༀᄀ᠀ሀ᐀ ᠀᐀ᄀༀༀጀᄀᜀጀᔀ
܀ᬀఀ܀ഀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ကᤀጀᄀᘀᘀᜀ ကᔀကᄀ᐀ᜀ᠀ ᠀᠀ᄀᔀကሀ ሀༀᤀᄀༀᜀᘀ ᐀ᜀᄀᘀကጀᄀ᠀ᤀᜀ ᐀ጀᄀက᠀ሀᄀᤀሀሀ
܀ᬀఀ܀ഀ1Ԁऀᬀഀऀ(AЀ̀01Ā ༀ᠀ᄀက᠀ᤀ ༀ᠀ᄀက᠀ᤀ ሀ᠀ᘀᄀᜀᜀᤀ ሀᤀကᄀༀ᐀က
Ѐᰀ܀ഀ-ࠀᬀԀᰀԀഀఀ!ἀ ᐀ကᄀကᘀᔀ ကༀᄀༀ᐀ጀ ሀᄀሀ᐀ᜀ ሀᜀᄀጀ᠀ᘀ ሀᄀᔀᔀሀᄀᜀ᐀ᤀ ሀᄀᔀᤀ᠀ᄀᘀᜀ᐀
ࠀఀ̀6ഀऀࠀᬀԀᰀԀഀఀ!ἀ ကༀሀᄀᤀᔀᔀ ༀ᐀ༀᄀᔀᤀᜀ ༀጀᄀᤀ᐀᐀ ᐀ᤀᤀᄀ᐀ᔀༀ ᜀᄀጀ᐀ᘀᄀሀᜀሀ ጀᄀ᐀ᔀ᐀ᄀᜀᜀᤀ
ࠀ=ЀԀᬀ(̀܀!ࠀऀЀఀ̀܀ഀ ԀഀఀԀ! ကᄀကᜀༀ ကᄀကᜀༀ ሀက᠀ᄀጀ᐀ጀ ሀကᘀᄀကༀጀ
5܀ഀఀഀᴀഀ̀Ȁ̀Ԁऀ ᘀᔀᔀᄀᘀሀሀ ᠀ကᔀᄀጀᤀༀ ᘀሀᄀ᠀ᜀༀ ༀᄀༀጀᘀᄀༀጀᘀ ᜀᜀᄀကᜀሀᄀကጀጀ ᜀጀᄀ᠀ᜀကᄀ᠀ጀᤀ
;܀!ᰀഀ,Ԁ!ഀ̀ഀ- ԀഀఀԀ! ༀ᠀ᄀ᐀ሀက ကᄀሀᘀጀ ༀᤀᄀጀ᐀ༀ ᘀሀ᠀ᄀ᠀ሀᤀ ᘀᘀༀᄀ᐀ᜀᘀ
;!܀/Ԁ+̀-$ $!ఀԀ!%Ѐ$܀܀ᬀ ༀᘀက ༀᘀက ሀ᐀ᄀༀᔀ᠀ ሀ᐀ᄀကᘀሀ
+ԀᬀԀഀऀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀᔀༀጀ ༀᄀက᐀ᔀ ᘀᄀက᠀ጀ ༀᄀༀᜀ᠀ᄀጀᘀ᠀ ༀᄀༀጀကᄀကကက
+Ԁ(0Ԁ!̀ᴀഀ̀Ȁ̀Ԁऀ ᜀༀᄀༀ᐀ᤀ ༀᔀༀᄀༀကᔀ ကጀᄀကሀༀ ကༀༀᄀሀᔀᘀ ကༀᄀကᔀༀᄀᜀ᐀ሀ ကༀᄀ᠀ༀ᐀ᄀ᐀᠀ༀ
,ЀԀ!ഀԀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ကᔀᄀጀ᠀ᜀ ༀༀᄀᘀᘀᘀ ᐀ကᄀᘀကሀ ကᄀሀᔀༀᄀကᘀᤀ ကᄀሀ᐀᠀ᄀᔀᔀༀ
7܀!܀ഀ-܀ᴀഀ̀Ȁ̀Ԁऀ ༀကᤀᄀᘀሀᘀ ༀༀကᄀༀᘀᤀ ༀᘀᄀကᔀᤀ ကሀᤀᄀༀ᐀ጀ ကༀᄀᤀᘀጀᄀༀᘀༀ ကༀᄀጀ᐀ሀᄀ᐀ༀᔀ
7܀ഀఀ̀ഀ)̀Ԁ6ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᜀᄀကᘀ᠀ ᤀᄀ᠀ᘀᤀ ᠀᠀ᄀᘀሀᔀ ᐀ᄀጀሀᔀᄀက᠀က ᐀ᄀጀጀ᠀ᄀጀጀက
7ఀ2&ᬀऀἀ.܀̀ഀఀࠀᬀԀᰀԀഀఀ!ἀ ကༀༀ ༀᤀጀ ᐀ᜀᔀ ༀᤀ᐀ᄀᘀᔀᘀ ༀᤀ᠀ᄀᔀᜀᘀ
9ԀԀऀᬀԀ(ᴀഀ̀Ȁ̀Ԁऀ ကሀᄀ᐀ሀ᐀ ကሀᄀ᐀ሀ᐀ ကᄀሀᜀᔀᄀ᠀ጀᔀ ကᄀᤀᔀሀᄀᜀ᠀᐀
Āഀఀ!̀܀7܀ഀఀЀᬀ̀!ࠀᬀԀᰀԀഀఀ!ἀ ᐀ሀကᄀᘀጀሀ ကༀ᠀ᄀᜀሀ᐀ ጀሀᄀက᐀ᜀ ሀᔀᄀሀጀ᠀ ᘀༀ᐀ᄀ᠀ᜀᔀ ᤀༀᄀကᘀᘀᄀ᐀ᜀ᐀ ᤀༀᄀጀጀᔀᄀᜀᤀ᐀
Ā0ఀ̀܀ഀ(Ȁ܀!A܀ఀ$ᴀ0ᬀഀऀ ༀᄀᤀሀ᐀ ༀᄀᤀሀ᐀ ᠀ᤀሀᄀጀጀ᐀ ᠀ᤀᘀᄀᤀ᠀ᤀ
Ā0ఀ̀܀ഀ(Ȁ܀!A܀ఀ$)̀Ѐఀ܀!)ᬀᬀԀἀ ༀᄀ᠀ᜀጀ ༀᄀ᠀ᜀጀ ሀༀༀᄀᜀሀက ሀༀ᐀ᄀ᐀᠀ༀ
Ā!܀;!ഀऀԀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᤀሀᜀ ༀᄀᤀሀᜀ ᐀᐀ጀᄀᔀᜀᔀ ᐀᠀ᔀᄀᘀ᐀ᜀ
1Ԁऀᬀഀऀ(ᴀഀ̀Ȁ̀Ԁऀ ᐀ༀ᐀ᄀጀጀᤀ ༀༀᤀᄀᘀᜀ᠀ ᐀ᘀᄀᤀ᠀᐀ ᠀ᤀᜀᄀ᠀က᐀ ᐀ᔀᄀᜀᔀሀᄀᜀጀက ᐀ༀᄀကᘀ᠀ᄀ᐀ༀሀ
1̀ᬀఀ܀ᴀഀ̀Ȁ̀Ԁऀ ᠀ሀጀᄀᔀᔀᜀ ༀༀᔀᄀሀᔀᔀ ሀጀᄀᔀᜀᔀ ᤀကᜀᄀሀᜀᜀ ᠀ᘀᄀကጀሀᄀᤀሀ᐀ ᠀ᘀᄀጀက᠀ᄀက᠀ༀ
1̀ᰀ܀Ȁఀ$Ԁ<܀!ᬀऀᴀഀ̀Ȁ̀Ԁऀ ጀကᄀጀᘀ᠀ ᘀᘀᄀሀᤀ᐀ ༀༀᄀ᐀᠀ᜀ ༀᜀༀᄀᜀᜀሀ ᜀᄀᔀጀ᐀ᄀᔀကက ᜀᄀကᘀ᠀ᄀጀᔀᘀ
%ഀ&Ԁ!ഀ!ऀ̀ഀ܀ ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ༀሀᄀᜀᔀᤀᄀ᐀᠀᠀ ᤀ᐀᠀ᄀ᠀᠀᐀ ༀᄀༀᔀ᠀ᄀ᠀ᘀᔀ ကጀᜀᄀༀሀᤀ ༀᔀሀᄀᤀ᠀ᜀ ༀᘀᄀጀ᠀ጀᄀᔀᤀༀ ༀ᠀ᘀᄀᜀᔀᘀᄀ᠀ᜀ᐀ ༀᤀሀᄀᘀሀᤀᄀሀ᠀᠀
%̀ᬀ/Ԁ!)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ က᠀ᄀᤀ᐀ᤀ ༀ᐀ᄀ᠀ᜀᔀ ᠀ᄀ᐀ጀጀ ᠀ကᄀሀༀሀ ᠀ᄀ᠀ሀᜀᄀကᔀ᠀ ᠀ᄀሀᔀᔀᄀᘀကᔀ
%ഀ܀6ᬀ̀ഀԀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᤀሀᄀᤀ᠀ᘀ ༀ᐀ᄀᤀༀ᐀ ᘀጀᄀကᤀᔀ ᜀᄀሀᔀᔀᄀሀጀက ᜀᄀሀᘀጀᄀᜀሀက
3!܀ഀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ༀᔀᄀᜀ᠀᐀ ሀᄀᜀᘀက ᘀ᐀ᤀ ༀᘀᄀ᠀ሀༀ ༀᄀሀ᐀᠀ᄀᜀᤀက ༀᄀሀሀကᄀ᐀ༀ᐀
ᴀ0ᬀഀऀᴀഀ̀Ȁ̀Ԁऀ ကᔀ᠀ᄀᔀጀ᠀ ༀ᐀ሀᄀက᐀᐀ က᠀ᄀᔀༀᘀ ᐀ᤀ᐀ᄀ᐀᠀᠀ ༀ᠀ᄀᤀᔀ᠀ᄀᜀᜀጀ ༀ᠀ᄀጀᤀᜀᄀက᐀က
)̀Ѐఀ܀!ࠀᬀԀᰀԀഀఀ!ἀ ᜀကᄀကᘀᜀ ᤀሀᄀᔀༀሀ ༀᘀᄀᔀကᜀ ༀᤀ᠀ᄀ᐀ကༀ ༀ᐀ᄀ᐀ᔀጀᄀༀက᠀ ༀ᐀ᄀ᠀ᘀ᐀ᄀ᠀᠀ሀ
)̀Ѐఀ܀!)ᬀᬀԀἀᴀഀ̀܀ഀ+̀-$ ሀጀᄀကကጀ ᜀᘀᄀက᐀᠀ ༀሀᄀ᠀᐀ᤀ ༀᤀༀᄀᜀጀጀ ᜀᄀᘀጀༀᄀጀ᠀᐀ ᜀᄀጀሀ᐀ᄀᜀ᠀က
AЀ̀0 ᬀ̀ᰀԀ(.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ༀᜀༀᄀༀༀᜀ ሀᜀᄀ᠀ༀ᐀ ༀᘀᄀᘀጀက ကሀᘀᄀ᐀က᐀ ༀကᄀሀᔀᔀᄀ᐀ሀሀ ༀကᄀᘀሀᘀᄀᤀᘀᜀ
ᰀЀᴀऀᄀကȀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᐀ကᄀကጀༀ ጀᜀᄀᤀᜀᘀ ᤀᄀᤀᘀༀ ༀ᐀ᘀᄀᤀ᠀ጀ ᐀ᜀᄀᜀᔀ᠀ᄀጀༀက ᐀ᜀᄀጀ᠀ကᄀሀᤀᔀ
ᨀᬀᬀ3!̀ḀԀ(ᨀᰀԀ!̀Ѐഀ"ഀऀ̀ഀ $!ఀԀ!%Ѐ$܀܀ᬀ ᐀ᄀᤀᘀ᐀ ᐀ᄀᤀᘀ᐀ ༀሀᄀᘀ᐀᠀ ༀጀᄀ᠀ᔀᘀ
ᨀᬀ0̀ഀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀሀᄀᔀကሀ ༀጀᄀ᠀ᘀሀ ᠀ᄀሀ᐀ᜀ ᘀጀᄀᔀ᐀ᜀ ᐀ᄀ᐀ᜀሀᄀᤀ᠀᠀ ᐀ᄀ᠀ᤀ᠀ᄀᤀᜀက
ᨀऀԀ܀ $!ఀԀ!%Ѐ$܀܀ᬀ ᠀ሀ ᠀ሀ ကᔀጀᄀሀᔀᤀ ကᔀጀᄀሀሀༀ
&܀ഀ(ᬀᬀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᤀᄀጀጀᘀ ༀᤀᄀᘀᜀᤀ ᐀ᄀༀᔀᘀ ᠀ᤀᄀᜀጀᔀ ကᄀሀᤀᜀᄀᤀᘀᔀ ကᄀᤀༀሀᄀሀᤀᔀ
&܀!!Ԁ-܀%0!̀ഀ-(ᴀഀ̀Ȁ̀Ԁऀ ༀᔀᄀ᠀ᘀ᠀ ᠀ᄀጀᤀᜀ ᜀༀက ༀᤀᄀကሀ᠀ ༀᄀᔀༀᤀᄀᘀ᐀ጀ ༀᄀᔀ᐀ကᄀጀጀ᐀
@܀ഀ)ᬀᬀԀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကༀༀᄀᜀᘀᘀ ༀ᠀ကᄀᔀༀᘀ ကက᐀ᄀሀጀ᠀ ᐀ᤀᄀᘀကᤀ ᤀༀ᠀ᄀကༀ᠀ ᐀ကᄀᘀሀကᄀᜀᤀᜀ ᐀᐀ᄀ᐀ᤀᘀᄀᔀᜀက
!ऀ̀ȀȀࠀᬀԀᰀԀഀఀ!ἀ ༀᤀᄀကᤀ᠀ ༀᘀᄀ᠀ᤀ᠀ ༀᄀ᠀ᜀጀ ᐀ሀᄀကༀᘀ ༀᄀ᐀ᘀᜀᄀༀᜀሀ ༀᄀ᠀ༀ᐀ᄀ᠀ᔀက
!ᬀ(Ḁऀᴀഀ̀Ȁ̀Ԁऀ ᤀကༀᄀ᐀ᤀᔀ ༀᔀᤀᄀ᠀᐀ᤀ ༀကᘀᄀကሀᘀ ༀᜀᄀ᠀ༀጀ ᜀᘀ᐀ᄀ᠀ᘀက ༀༀᄀༀᜀ᠀ᄀጀ᠀ሀ ༀကᄀᔀሀᜀᄀ᠀ༀᘀ
$!ఀԀ!%Ѐ$܀܀ᬀ܀Ȁ%ഀ*̀Ԁ-܀ ༀᔀᄀᘀༀᘀ ကᄀᘀကጀ ༀ᐀ᄀ᠀᠀ᤀ ጀ᠀ᜀᄀᘀሀጀ ጀᤀကᄀကᔀሀ
$ᬀ)̀(ఀࠀᬀԀᰀԀഀఀ!ἀ ᐀᠀ༀᄀᘀ᐀ᤀ ᠀᐀ᘀᄀᜀᔀༀ ကሀ᐀ᄀጀᤀༀ ༀᔀ᠀ᄀ᐀᠀᠀ ሀༀᄀᜀ᠀ᔀ ༀᄀༀᜀጀᄀᤀᜀက ᠀ᔀᄀᜀကᔀᄀ᐀ༀᔀ ᠀ကᄀᔀᔀጀᄀጀጀက
ᬀ((̀ЀᬀᨀЀऀԀᰀἀ ᜀጀሀ ᜀጀሀ ကက᐀ᄀༀᘀ᠀ ကက᠀ᄀᔀᤀጀ
ᬀԀ!)̀Ԁ6 $!ఀԀ!%Ѐ$܀܀ᬀ ᜀᄀᔀᔀᜀ ᜀᄀᔀᔀᜀ ᤀᔀ᐀ᄀᤀᜀጀ ᤀༀༀᄀᤀጀᘀ
܀!܀ഀऀ܀ᴀഀ̀Ȁ̀Ԁऀ ကကᄀሀᘀༀ ሀᄀ᠀ᔀᔀ ကᘀᄀጀᘀༀ ᐀ᄀ᐀᐀ᜀᄀᤀကሀ ᐀ᄀ᐀ᤀᤀᄀሀጀᤀ
܀!ఀԀ:+̀ᬀᬀᨀЀऀԀᰀἀ $!ఀԀ!%Ѐ$܀܀ᬀ ༀ᐀ᤀ ༀ᐀ᤀ ᤀጀᄀሀༀሀ ᤀጀᄀᤀሀༀ
*!ഀᬀᬀࠀ $!ఀԀ!%Ѐ$܀܀ᬀ ကሀᄀᜀༀጀ ကሀᄀᜀༀጀ ጀ᠀ᜀᄀကᘀᜀ ጀᘀ᠀ᄀᔀጀᘀ
111100 California State Auditor Report 2003-107 California State Auditor Report 2003-107 111111
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀ
ጀࠀԀༀऀက᐀ऀᔀᄀᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀᨀᬀᄀᜀᄀ̀ᬀᄀᰀ̀Ѐ̀ᄀᴀᄀḀᄀᜀᜀᄀ᐀ༀऀကἂऀԀ᐀ऀࠀЀԀ ᄀЀᜀ!""!#"$
,ЀᜀऀЀ'ᄀᜀကᄀȀ ĀȀ̀ЀԀḀȀᜀ᐀ऀᔀᄀ
ጀ̀ᜀༀࠀ̀ऀȀЀԀĀऀᤀᄀ'ᄀကऀऀကĀᄀЀࠀᬀᄀᜀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀
ĀЀᜀကᄀ̀ᄀጀ̀ᜀༀࠀ̀ऀȀЀԀ Ѐᰀ̀ЀḀḀ ᰀༀ&&Ȁᜀ̀Ѐ ᠀ᜀȀကᜀЀᤀᴀᄀḀᄀᜀᜀᄀ +ᄀࠀᄀऀᔀᄀ᐀ᜀȀᤀ +ᄀࠀᄀऀᔀᄀḀȀᜀ܀ԀԀ
ጀᤀ&ᜀȀᔀᄀᤀᄀ̀)ᜀЀ̀ ᠀ༀ*ԀऀࠀᰀࠀᬀȀȀԀ ᴀᄀᔀᄀԀȀ&ᤀᄀ̀ ܀ᄀᤀᄀ̀ ᐀ᜀȀᤀ᐀ !""-#"!̀Ȁ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ% ᠀ᜀȀကᜀЀᤀ ܀ࠀࠀȀༀ̀Ѐ*ऀԀऀ̀%܀ࠀ̀ +ᄀḀȀᜀᤀ᠀ᜀȀကᜀЀᤀ ᰀ%̀ᄀᤀ ᠀ༀ&ऀԀĀᄀ̀ऀက !""!#"$ ऀ܀&&ᄀऀ.'/- ᠀ᜀȀကᜀЀᤀ
*Ԁ$Ԁ(ࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀᜀ᐀ༀ ᐀ᄀကᘀ᠀ ᜀᄀༀᔀሀ ᐀᠀ကᄀሀᜀሀ ᐀ሀᔀᄀᤀጀᔀ
*Ԁᬀ7!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᤀᄀጀᜀᤀ ᠀ሀᄀᘀᤀက ሀᄀ᠀ጀ᠀ ጀᜀᄀက᠀က ᐀ᄀကༀᤀᄀༀᜀᤀ ᐀ᄀ᐀ༀ᠀ᄀ᠀ကᘀ
*̀(Ѐ܀/Ԁ!ἀ%Ѐ$܀܀ᬀ ሀᄀᘀᘀༀ ሀᄀᘀᘀༀ ጀᜀᜀᄀሀᘀ᐀ ጀጀ᠀ᄀ᐀᠀᠀
ࠀ-ᬀԀ(#Ԁ' $!ఀԀ!%Ѐ$܀܀ᬀ ᘀᄀᘀ᠀᠀ ༀᄀကᔀᔀ ᜀᄀጀ᠀᠀ ᠀ሀᜀᄀༀጀༀ ᠀ᤀᘀᄀༀ᐀ሀ
ࠀഀЀ̀ഀ̀ఀ(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᘀᤀᄀ᠀ༀᤀ ༀ᐀ᄀᔀᘀጀ ༀᜀ᐀ᄀༀ᐀ሀ ༀᔀᄀ᐀ᜀᔀ ကᜀ᐀ᄀᔀༀᔀ ᜀᄀကሀ᠀ᄀጀሀᘀ ᜀᄀሀ᐀ᘀᄀጀᤀᜀ
ࠀ(Ѐ܀ഀऀ̀ऀ܀ $!ఀԀ!+̀-$%Ѐ$܀܀ᬀ ༀ᠀ᄀᜀᔀᤀ ༀᄀ᠀ጀ᠀ ༀᤀᄀ᐀ᔀᔀ ᤀᘀሀᄀᔀ᐀ᤀ ᤀጀༀᄀ᐀᐀ሀ
ࠀ(Ѐ܀ഀऀ̀ऀ܀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀༀጀᄀက᐀᐀ ༀ᠀ᤀᄀༀᘀጀ ༀༀᜀᄀጀ᐀ᘀ ᐀ᤀᄀကጀᔀ ᠀ကᔀᄀᤀ᐀ጀ ᐀ကᄀကሀጀᄀጀጀᤀ ᐀ကᄀᤀᜀᔀᄀᤀ᐀ሀ
ࠀ(Ѐ܀ഀऀ̀ऀ܀ᴀഀ̀܀ഀ+̀-$ ጀကᄀ᠀᐀᐀ ᠀ༀᄀᔀᔀሀ ༀ᐀ᄀༀᘀᘀ ༀ᠀ᤀᄀᤀༀሀ ༀᔀᄀༀጀᤀᄀᔀᜀጀ ༀᔀᄀ᐀᠀ကᄀᘀᔀ᠀
ࠀ=0ᬀ܀!Ԁ!ࠀᬀԀᰀԀഀఀ!ἀ $!ఀԀ!%Ѐ$܀܀ᬀ ༀༀᄀ᠀᠀᐀ ༀༀᄀ᠀᠀᐀ ༀጀጀᄀ᐀ᘀጀ ကༀᔀᄀᜀကက
5ᬀᬀḀ!܀܀'ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀᘀᄀሀ᠀ᜀ ᐀ጀᄀ᠀ᘀᘀ ༀༀᄀༀᘀᘀ ༀ᠀ᜀᄀကᔀက ጀᄀጀሀጀᄀᘀᘀሀ ༀᔀᄀༀᔀᘀᄀጀᘀᘀ
5ᬀᬀḀ!܀܀'ᴀഀ̀܀ഀ+̀-$ ᘀကᄀༀ᐀ᘀ ᠀ༀᄀᜀጀᜀ ሀᄀ᐀ጀက ༀༀጀᄀ᠀ကᘀ ကᄀᜀ᠀ጀᄀကሀጀ ကᄀጀᤀᜀᄀᤀᜀᤀ
;!ԀఀԀ!%ഀ*̀Ԁ-܀ᨀЀऀԀᰀἀ ᠀ᜀༀ ᠀ᜀༀ ကက᠀ᄀ᠀᐀က ကက᠀ᄀጀༀ᐀
;!܀((ᰀ܀ഀఀᴀഀ̀܀ഀ+̀-$ ကༀᘀᄀᜀ᐀က ༀሀᜀᄀᤀကሀ ᐀ጀᄀጀሀᔀ ᠀ༀᤀᄀ᠀ᔀᘀ ᐀ሀᄀ᠀ᜀᜀᄀကጀ᐀ ᐀ሀᄀጀᔀ᠀ᄀᤀጀጀ
+!!̀Ԁఀ3Ḁᰀഀ)̀ᬀᬀ-Ԁ $!ఀԀ! ᐀ᄀ᠀ጀጀ ᐀ᄀ᠀ጀጀ ᐀ᘀᔀᄀጀᔀᔀ ᐀ᘀ᠀ᄀ᐀ጀጀ
+Ԁᬀ̀=+̀-$%Ѐ$܀܀ᬀ ᐀ကᄀༀကᘀ ကᄀ᠀᠀᐀ ᐀᠀ᄀሀᘀᔀ ༀᄀᘀᤀሀᄀጀሀ᠀ ༀᄀᜀᔀᔀᄀሀက᐀
+̀-$3ԀЀ$+̀-$ $!ఀԀ!%Ѐ$܀܀ᬀ ᘀᄀᘀᤀༀ ᘀᄀᘀᤀༀ ༀᜀጀᄀሀጀᜀ ༀጀᘀᄀ᐀ሀጀ
+܀ᬀᬀἀ*!̀/Ԁ,ԀऀԀ!($̀0ᨀЀऀԀᰀἀ ᤀᄀ᠀ᤀᤀ ᤀᄀ᠀ᤀᤀ ᐀ᔀကᄀᜀᤀက ᐀ᔀጀᄀ᐀ကᜀ
.ᰀᬀ,(5ᬀ܀!Ԁ(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀᄀ᠀ᘀᜀ ༀ᐀ᄀ᐀ༀᔀ ကᄀᘀᤀ᠀ ကሀᄀሀሀက ကᄀሀᜀ᠀ᄀᜀༀᜀ ကᄀᤀༀᔀᄀ᐀ᘀᔀ
.ᬀ̀ഀ $!ఀԀ!%Ѐ$܀܀ᬀ ᐀ᤀᄀༀጀ᠀ ᐀ᤀᄀༀጀ᠀ ᠀ᜀᘀᄀጀጀᘀ ሀက᠀ᄀༀጀༀ
.ᬀ̀ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀᜀᜀᜀ ጀᘀ᐀ ጀᄀᜀᤀༀ ᜀ᠀ༀᄀᜀጀᜀ ᜀሀༀᄀᘀሀጀ
.ᬀ̀ഀᴀഀ̀܀ഀ+̀-$ ሀᄀᜀᤀ᠀ ༀᔀᄀ᠀᠀ᤀ ༀᤀᄀ᐀ༀᔀ ᤀ᠀᐀ᄀᔀༀᜀ ᤀሀጀᄀ᐀ကᜀ
>̀ഀ-8 $/Ԁ: ጀᄀༀᔀᘀ ጀᄀༀᔀᘀ ᐀ᘀጀᄀ᠀ᤀက ᐀ᜀᜀᄀሀᤀጀ
>6Ѐ$̀̀ἀ܀8"=Ѐᬀᬀ̀ ༀᄀሀကᜀ ༀᄀሀကᜀ ᐀᠀ሀᄀሀᜀሀ ᐀᠀ᘀᄀༀༀ᐀
,7Ԁ(%0!̀ഀ-)ᬀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ᘀༀᄀကༀ᠀ ༀༀ᐀ᄀༀ᠀ༀ ༀᔀሀᄀကᜀༀ ကᜀᄀ᠀ༀᤀ ᐀ༀᜀᄀᔀሀက ကကᄀᜀကᤀᄀᔀᤀᘀ က᐀ᄀༀ᠀᠀ᄀༀༀጀ
,'Ԁ(̀ऀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀᔀᄀᜀሀ᐀ ሀᜀᄀሀကက ጀᄀༀᤀ᐀ ༀကᜀᄀሀ᐀ᜀ ᘀᄀᤀᤀကᄀᔀကᘀ ᘀᄀᘀጀᔀᄀሀᤀ᠀
,Ԁᰀ܀ഀ;!܀/ԀࠀᬀԀᰀԀഀఀ!ἀ ༀༀሀᄀሀᔀᘀ ᤀሀᄀᤀᘀᔀ ᜀᄀᜀጀᘀ ༀጀᔀᄀᔀᘀ᠀ ᜀᄀ᐀ကᔀᄀᔀᤀᤀ ᜀᄀሀༀᔀᄀༀ᠀ᔀ
7܀ഀఀ̀ഀࠀᰀ0̀!Ԁᴀഀ̀Ȁ̀Ԁऀ ᠀ᄀ᐀ᜀጀ ༀᘀᄀᤀᔀက ကༀᄀጀጀༀ ᐀ᄀᘀᤀༀᄀကᔀጀ ᐀ᄀᘀᜀ᐀ᄀကᔀᔀ
7(Ԁᰀ%Ѐ$܀܀ᬀ ༀᄀᜀሀༀ ༀᄀᜀሀༀ ᤀᔀᄀကᤀ᐀ ᤀကᄀༀༀ᠀
9ఀ̀܀ഀᬀ ༀ᐀ᜀᄀᔀᘀᜀ ᠀ᤀᄀᘀᜀጀ ༀༀᄀሀᘀᘀ ༀጀᤀᄀ᠀᠀᠀ ༀᤀᄀ᠀ሀကᄀᜀᔀ᐀ ༀᤀᄀᤀ᠀ጀᄀက᠀ᘀ
9Ḁ̀,ԀऀԀ!($̀0ᨀЀऀԀᰀἀ ༀᘀᄀ᠀ᜀᤀ ༀᘀᄀ᠀ᜀᤀ ᠀᐀ሀᄀᘀༀက ᠀ሀ᐀ᄀༀጀᜀ
ĀЀԀഀ(̀ऀԀ ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ကጀ᐀ᄀༀጀᘀ ᤀ᠀ကᄀᤀ᠀᠀ ༀᤀ᐀ᄀᔀᔀᔀ ᠀ༀᄀᘀ᐀က ༀᄀༀ᠀ᔀᄀሀᘀ᐀ ᐀ᘀᄀᔀ᐀᠀ᄀༀሀ᠀ ᐀ᜀᄀༀᘀ᠀ᄀᘀကᜀ
Ā5!!Ԁᬀᬀ ܀ᰀᰀഀ̀ఀἀ%Ѐ$܀܀ᬀ ༀᘀᄀᜀༀ᠀ ᐀ᄀᘀༀ᠀ ကༀᄀሀကᜀ ༀᄀᘀ᐀ᤀᄀༀᤀሀ ༀᄀᘀሀᘀᄀᤀጀ᠀
#܀6ἀᴀഀ̀Ȁ̀Ԁऀ ကጀ᐀ᄀ᐀ᔀᘀ ᐀ሀጀᄀᤀሀ᐀ ጀᜀᄀᔀ᐀ༀ ᤀༀᄀᜀᜀ᐀ ᜀༀကᄀᜀᘀ᠀ ሀ᐀ᄀༀᘀ᠀ᄀጀ᐀ᜀ ሀ᐀ᄀጀᜀᘀᄀᜀༀ᐀
#!Ԁ((%Ѐ$܀܀ᬀᴀ %* ༀᘀᄀᘀༀᜀ ༀᘀᄀᘀༀᜀ ᠀ጀሀᄀᤀ᠀᐀ ሀༀ᐀ᄀ᐀ᤀༀ
1ᰀ܀ഀ ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ᐀ᜀᄀ᠀ကጀ ༀᘀᄀᜀሀༀ ༀ᠀ᄀༀကက ᘀᔀᄀ᠀ᔀက ጀᄀ᐀᐀ကᄀༀᤀᜀ ጀᄀ᠀ᔀကᄀሀᘀༀ
1ഀЀ$܀%ഀఀ5ԀࠀᬀԀᰀԀഀఀ!ἀ ကကᄀᤀ᠀᠀ ༀ᐀ᄀༀᔀጀ ༀᄀሀကༀ ᐀ᘀᄀကᘀ᠀ ᘀሀጀᄀༀሀ᠀ ᘀጀᤀᄀ᠀ကᜀ
%ഀ*̀Ԁ-܀ ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ሀጀᄀሀ᠀ሀᄀᘀက᐀ ᘀᤀጀᄀጀ᠀᐀ ༀᄀᘀᜀကᄀကᤀᤀ ᤀ᠀ᤀᄀ᐀ༀက ကሀༀᄀ᠀ᤀᔀ ᤀကᄀጀጀሀᄀᘀᔀ᠀ ᐀ᤀጀᄀༀༀ᠀ᄀ᠀ༀሀ ᠀᐀ကᄀༀༀᔀᄀༀༀጀ
%ഀ*̀Ԁ-̀ఀ܀ᴀഀ̀܀ഀ+̀-$ ᤀ᠀᠀ᄀᜀᘀༀ ༀက᠀ᄀᘀᤀᤀ ༀጀ᐀ᄀᘀᔀᘀ ༀ᠀ᜀᄀᤀᔀᤀ ကကᄀሀᔀက ༀᄀༀ᐀᠀ᄀ᠀ሀက ༀༀᄀ᐀ᘀ᐀ᄀጀሀᔀ ༀကᄀሀᔀᜀᄀ᠀ᔀ᐀
%ഀ7!Ѐ܀(ᴀഀ̀Ȁ̀Ԁऀ ༀ᠀ᔀᄀᘀᘀༀ ༀᤀᄀༀ᐀ጀ ကᤀᄀက᠀᐀ ༀᜀ᐀ᄀༀሀ᐀ ༀᜀᄀ᐀ကᘀᄀ᠀ሀጀ ༀᜀᄀሀༀᔀᄀᤀༀက
%ഀ#(?ᬀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᜀᄀጀ᠀ᔀ ጀ᐀ሀ ကጀᄀᜀᘀሀ ጀሀကᄀက᠀ᔀ ጀᜀကᄀༀༀᤀ
%ഀA(̀ऀ!܀ࠀᬀԀᰀԀഀఀ!ἀ ᜀༀᄀጀᜀ᠀ ကༀᄀᜀᔀሀ ༀကᄀ᐀᠀ᤀ ༀༀᤀᄀༀ᐀ሀ ༀကᄀᤀᤀༀᄀጀᤀᔀ ༀကᄀᘀᘀᜀᄀᔀጀሀ
%ഀఀԀԀ%Ѐ$܀܀ᬀ*̀(ఀ!̀Ѐఀ ༀༀᜀᄀ᠀ကᔀ ᤀༀᄀᘀက᠀ ༀ᠀ᄀᘀጀᜀ ༀጀ᠀ᄀጀ᠀က ༀᔀᄀᔀᤀကᄀᜀᘀᘀ ༀᔀᄀကሀᘀᄀᜀༀጀ
%܀@܀!ഀԀ!3!ఀ$,Ԁ!ഀ̀ഀ-ᨀЀऀԀᰀἀ ༀᔀᄀሀᤀ᐀ ༀᔀᄀሀᤀ᐀ ᐀ᔀကᄀကᔀᔀ ᐀ༀကᄀᘀᤀ᐀
%܀ᬀഀ&ԀЀ$ࠀᬀԀᰀԀഀఀ!ἀ ሀጀᤀᄀሀᤀᘀ ᠀᠀ᄀကሀᤀ ᐀᐀ᄀ᠀ᜀ᐀ ሀᄀᔀሀᜀ ᤀᘀጀᄀ᐀ᤀ᠀ ᠀ᄀကကᤀᄀᔀ᠀ጀ ᠀ᄀጀᔀሀᄀ᠀ༀ᐀
%܀ఀ$&ἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᘀༀᄀᤀᘀᜀ ༀ᠀ကᄀ᠀ᔀက ሀጀᄀᜀༀက ကᔀᄀᘀᤀ᠀ ᐀ጀ᠀ᄀᤀሀᤀ ကᔀᄀᜀᘀကᄀ᐀ᤀက ကༀᄀကᤀᘀᄀᔀༀᘀ
%0ԀഀЀԀ!)ᬀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ကᄀᔀሀ᠀ ကᄀᔀሀ᠀ ༀကሀᄀጀᘀက ༀကᜀᄀᔀကᤀ
%6ԀԀఀ6ఀԀ!ᴀഀ̀܀ഀ+̀-$ ᠀ᤀကᄀ᐀ကက ༀሀᤀᄀጀᤀက ကᤀༀᄀᔀကᔀ ကༀ᐀ᄀᤀ᠀ᘀ ᜀᔀᄀᘀ᐀ᔀ ༀᄀༀᘀ᠀ᄀᤀᜀༀ ሀጀᄀᜀကᘀᄀကကༀ ᤀༀᄀᔀᔀༀᄀጀᔀༀ
)ᬀᬀԀЀ̀ఀ܀(ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀᜀᔀᤀ ᠀ᤀጀ ᠀ᄀကᘀሀ ༀᄀᤀ᐀ༀᄀᘀጀᔀ ༀᄀᤀ᐀ᤀᄀᔀᤀሀ
)ᬀᬀԀἀ ԀഀఀԀ!#ᰀᴀഀ̀Ȁ̀Ԁऀ ሀᘀᄀကᔀༀ ᠀ᜀᄀ᐀ကᜀ ጀᄀᘀᘀက ༀༀሀᄀ᐀ᔀༀ ᤀᄀᤀ᠀ကᄀጀᤀጀ ᤀᄀᘀሀᜀᄀကᘀᔀ
)̀(ఀᴀഀ̀Ȁ̀Ԁऀ ༀᄀሀ᠀᐀ᄀᔀ᐀ᔀ ကሀကᄀကጀሀ ကᜀᔀᄀᘀᜀᔀ ᠀ሀᄀᤀကሀ ሀሀᄀᜀༀሀ ကᄀༀᘀᘀᄀሀ᠀ሀ ᠀᐀ᄀᔀᤀༀᄀᔀༀᤀ ᠀ሀᄀက᐀ᜀᄀሀᤀༀ
ᰀЀ᐀ᜀЀࠀऀࠀȀᘀऀ̀%ЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀᄀကᔀሀ ༀᄀကᔀሀ ᘀᄀᤀᘀကᄀሀ᠀ጀ ᘀᄀᤀᘀ᐀ᄀᘀሀሀ
,ԀऀԀ!($̀0+̀-$%Ѐ$܀܀ᬀ ᤀᄀကጀༀ ᤀᄀကጀༀ ༀᜀᘀᄀᔀ᠀᠀ ༀጀ᐀ᄀ᐀᐀ሀ
%ഀ5!ഀЀ̀(Ѐ܀ᴀഀ̀Ȁ̀Ԁऀ ᐀ጀᄀ᐀ᜀ᐀ᄀༀ᐀᠀ ༀᜀᘀᄀᔀကༀ ᘀᘀᤀᄀ᐀ሀጀ ကༀሀᄀᘀሀሀ ༀༀ᐀ᄀ᐀ༀᤀ ᠀ᔀᄀᤀᘀሀᄀሀᜀሀ ༀ᐀᐀ᄀ᐀ᤀሀᄀሀᘀᔀ ༀᘀ᠀ᄀᔀ᠀ༀᄀༀሀሀ
ᰀЀ4ȀЀ5ༀऀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᐀ᔀᄀကᜀᔀ ᐀ᄀጀ᠀᐀ ᐀᠀ᄀကက᐀ ༀᜀᄀༀᘀ᐀ᄀሀᔀᜀ ༀᜀᄀကᔀᘀᄀᘀ᐀ༀ
&ഀఀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀကሀᤀ ᠀ᘀ᐀ ᠀ᄀᘀကጀ ༀᄀကᜀᔀᄀ᐀ကᘀ ༀᄀကᜀሀᄀᔀሀᤀ
ࠀ(Ѐᬀ܀ഀᴀഀ̀Ȁ̀Ԁऀ ሀሀᄀༀ᐀ሀ ༀᘀᄀက᐀ᘀ ᤀᄀᔀᜀᜀ ᘀᜀᄀ᠀ᤀᔀ ᠀ᄀༀᘀᘀᄀᔀᤀᜀ ᠀ᄀကሀሀᄀሀကᜀ
+Ԁ!̀ఀ-Ԁ5ᰀ̀ᬀἀᨀЀऀԀᰀἀ ᠀ᤀᄀༀကᔀ ကᄀༀᜀᜀ ᠀ᜀᄀ᐀ᔀᜀ ᘀကጀᄀጀሀ᠀ ᘀᘀᜀᄀကᤀက
+܀ᬀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀကༀᤀ ᐀ᜀ᠀ ᜀᄀᤀᔀᔀ ሀᤀ᐀ᄀ᠀ሀᜀ ሀᘀကᄀᔀሀᜀ
.ԀȀȀԀ!(܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀጀကᔀ ကᄀᤀጀ᠀ ᤀᄀᤀༀ᠀ ༀᄀ᠀ᜀᘀᄀሀጀༀ ༀᄀ᠀ጀ᠀ᄀကᔀሀ
,ᰀᰀԀ!(/̀ᬀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀကጀᜀ ሀᄀကᤀက ሀᤀᤀ ༀ᠀ᄀༀကᤀ ᠀ༀᘀᄀᔀ᐀ᤀ ᠀᐀ༀᄀༀᤀက
,̀ഀЀ܀ᬀഀᴀഀ̀Ȁ̀Ԁऀ ᠀ᜀᄀ᐀ᜀᘀ ሀᤀᄀᜀༀက ༀᤀᄀጀሀሀ ༀကကᄀༀሀ᠀ ༀ᐀ᄀ᐀᐀ᘀᄀ᠀ᔀᘀ ༀ᐀ᄀ᠀ሀጀᄀሀᤀက
,̀ഀऀԀഀᴀഀ̀Ȁ̀Ԁऀ ᐀ᘀᄀጀༀ᐀ ကᤀᄀ᐀ሀက ᠀ᄀጀ᠀ༀ ᤀጀᄀကᔀᤀ ᐀ᄀᜀሀᤀᄀᘀሀᘀ ᐀ᄀጀကሀᄀጀᤀ᐀
,܀ऀ̀ᴀഀ̀Ȁ̀Ԁऀ ᐀ကᔀᄀကᤀᤀ ᐀ༀሀᄀༀᔀጀ ᤀᤀᄀᤀሀᤀ ሀༀᄀᘀሀጀ ᘀሀ᐀ᄀᘀጀᔀ ᠀ᘀᄀༀᔀሀᄀ᠀ᘀᘀ ᠀ᘀᄀᜀሀጀᄀကᤀᘀ
7ഀఀԀЀᴀഀ̀Ȁ̀Ԁऀ ༀሀᤀᄀᘀᔀ᐀ ကᘀᘀᄀᜀ᐀ጀ ༀሀༀᄀᜀᘀሀ ᐀ᘀᄀጀကᘀ ᤀက᠀ᄀ᐀᠀᠀ ကᤀᄀᘀ᐀᐀ᄀᘀᤀጀ ကᘀᄀ᐀ሀᜀᄀༀༀ᐀
9Ԁ6+܀0Ԁ $!ఀԀ!%Ѐ$܀܀ᬀ ᘀጀ᠀ ᘀጀ᠀ ကሀጀᄀᜀ᐀ጀ ကᤀᔀᄀᤀ᐀᐀
9Ԁ6+܀0ԀࠀᬀԀᰀԀഀఀ!ἀ ጀᔀᤀ ᐀ጀᔀ ༀᄀကጀᤀ ጀༀကᄀᤀᜀ᐀ ጀༀ᐀ᄀጀᘀጀ
9Ԁ6.Ԁ!(ᬀԀᰀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀጀ᠀ᤀ ᠀ሀጀ ᠀ᄀ᠀ᔀሀ ᜀ᐀ᔀᄀሀༀ᐀ ᜀ᐀᠀ᄀጀༀᜀ
Ā')̀Ԁ6ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀᄀሀሀက ᤀᄀ᐀ጀ᐀ ᤀሀᜀ ༀᤀᄀᤀᔀ᐀ ሀᜀሀᄀᜀᘀሀ ᤀᔀကᄀ᠀ᘀᜀ
1̀0܀ഀᴀഀ̀Ȁ̀Ԁऀ ကᘀᄀᤀጀᘀ ᠀᠀ᄀༀༀᔀ ሀᄀ᠀ကᤀ ᘀᘀᄀက᐀᐀ ကᄀጀ᠀᠀ᄀጀ᠀᐀ ᐀ᄀᔀကကᄀༀᘀሀ
%ఀ܀Ѐ'ఀ܀ഀ ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ሀᄀᜀᔀᤀᄀᤀᜀက က᠀ᤀᄀᜀᘀሀ ሀᘀᜀᄀ᐀က᐀ ༀကᜀᄀကሀᔀ ᤀᄀᘀᤀᔀᄀༀ᐀ᔀ ༀᔀሀᄀᔀጀሀᄀሀ᐀ༀ ༀༀༀᄀᜀሀሀᄀᤀᤀༀ
3!Ѐἀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᤀሀᄀᜀ᐀ༀ ༀᘀ᐀ᄀሀጀ᐀ ကᘀᄀᤀጀጀ ကᤀᘀᄀༀက᐀ ༀᤀᄀᔀༀကᄀ᠀᠀ሀ ༀᤀᄀကᘀጀᄀሀᤀᘀ
ᰀЀఀༀऀ3*ऀ&ȀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ကᤀᄀༀ᐀ጀ ᤀᔀᄀᘀሀᔀ ᜀᜀጀ ᜀᘀᄀᘀᘀᜀ ᐀ᄀ᠀᐀᠀ᄀ᠀ሀጀ ᐀ᄀሀကကᄀက᐀ᘀ
ᨀఀ(ЀऀԀ!܀ᴀഀ̀Ȁ̀Ԁऀ ᠀ᤀᄀ᐀ကༀ ጀጀᄀጀሀጀ ༀༀᄀༀጀᤀ ༀሀᘀᄀ᠀ᘀᤀ ᜀᄀᔀကༀᄀ᠀ကᔀ ᜀᄀༀᘀᜀᄀᜀጀᤀ
ἀЀ܀(ࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀ᐀ᘀက ကᄀሀༀᜀ ሀ᠀᠀ ༀༀᄀ᠀᐀᠀ ᤀᘀကᄀሀᔀᜀ ᤀᜀ᐀ᄀጀ᠀က
܀(ఀᴀഀ̀Ȁ̀Ԁऀ ᜀᄀጀကሀ ሀᄀᜀᔀༀ ༀᄀᘀᔀက ༀᤀᄀ᠀ကᜀ ༀᄀ᠀ᜀကᄀᔀᜀጀ ༀᄀ᠀ጀᜀᄀሀༀᘀ
,Ѐ̀7!ᴀഀ̀Ȁ̀Ԁऀ ༀጀሀᄀᤀ᠀ᜀ ᜀ᠀ᄀༀᜀᜀ ကᘀጀᄀᜀ᐀ᤀ ༀᤀᄀကሀᤀᄀሀᤀ᐀ ༀᤀᄀሀ᐀ᤀᄀ᐀ጀጀ
#(܀1܀ḀᬀԀ(.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᤀༀᄀ᐀ᤀጀ ༀᔀༀᄀሀሀጀ ༀကᄀᤀᘀᘀ ༀᘀሀᄀᤀᔀሀ ༀᔀᄀጀᔀ᠀ᄀጀጀᜀ ༀༀᄀᔀᜀᔀᄀᤀᔀ᐀
#ᬀԀ(ഀఀ)ᬀᬀԀἀ.܀̀ഀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀᤀሀༀ ကᄀༀᤀ᠀ ሀᄀᜀༀሀ ༀᤀᜀᄀကሀༀ ༀᘀ᠀ᄀᔀᤀᤀ
%ഀ,̀( ܀(ఀᬀᴀഀ̀Ȁ̀Ԁऀ ༀༀကᄀጀᤀ᠀ ሀሀᄀ᐀ᜀᜀ ༀሀᄀጀᤀༀ ༀᜀ᠀ᄀ᐀ༀ᐀ ༀༀᄀᔀᜀ᠀ᄀᘀ᐀ᔀ ༀༀᄀကᤀጀᄀᔀ᠀᠀
%ഀ7̀-Ԁᬀ.܀̀ഀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀᄀᤀᤀက ᠀ᤀᘀ ༀᔀᄀༀကጀ ጀက᠀ᄀᤀ᐀ᘀ ጀ᐀᠀ᄀᘀᤀᤀ
%$ഀऀ܀ഀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ༀༀᄀሀᘀᔀ ༀༀᄀሀᘀᔀ ᜀጀ᠀ᄀᤀᜀᔀ ጀᔀᤀᄀကሀᔀ
3Ԁᰀ0ᬀԀఀ܀ഀᴀഀ̀Ȁ̀Ԁऀ က᠀ᄀᜀကᔀ ᐀ᤀᄀᔀༀ᐀ ᠀ᄀᤀᜀᘀ ᤀሀᄀሀကᔀ ကᄀᜀሀሀᄀကᔀ᠀ ကᄀጀကᔀᄀᘀက᠀
ᰀЀ,Ѐ̀ᄀȀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᘀሀᄀကᜀက ሀሀሀᄀༀᜀᘀ ༀᄀᔀᘀᤀ ᤀ᐀ༀᄀሀ᠀ሀ ᜀᄀጀሀༀᄀကༀ᐀ ጀᄀሀᜀကᄀᘀሀᜀ
ᨀ(0̀!Ԁ $!ఀԀ!+̀-$%Ѐ$܀܀ᬀ ༀጀᔀ ༀጀᔀ ᐀ᔀᄀ᠀᐀ሀ ᐀ᔀᄀᤀကሀ
&ἀᨀ!Ԁ $!ఀԀ!+̀-$%Ѐ$܀܀ᬀ ༀကᘀ ༀကᘀ ሀᔀᄀ᠀ᔀጀ ሀᔀᄀሀ᐀ᘀ
&ἀ($܀!ԀࠀᬀԀᰀԀഀఀ!ἀ ༀᘀᄀᘀሀက ᜀ᐀ᘀ ༀᜀᄀሀᜀጀ ᘀကကᄀༀጀༀ ᘀ᠀ᔀᄀᘀᘀጀ
&Ԁᬀᰀ܀ഀఀࠀᬀԀᰀԀഀఀ!ἀ ༀጀᄀကሀༀ ᠀ᔀᄀ᐀ᜀༀ ᠀ᄀᘀᜀᜀ ᤀ᠀ᄀ᠀ကᔀ ကᄀጀကᜀᄀ᠀ༀ᐀ ကᄀጀጀကᄀᜀ᐀᐀
&!̀(ḀഀԀࠀᬀԀᰀԀഀఀ!ἀ ༀༀᄀሀ᠀᠀ ༀༀᄀᔀጀༀ ༀᄀ᐀ༀᜀ က᐀ᄀጀሀ᐀ ᘀᜀᔀᄀᤀ᐀᐀ ᜀᔀ᠀ᄀሀᜀᤀ
&!ᬀ̀ഀ-ᰀԀࠀᬀԀᰀԀഀఀ!ἀ ༀ᐀ᄀᘀጀ᐀ ᘀᘀᄀሀሀༀ ᠀ᄀကက᐀ ጀሀᄀሀᤀᘀ ကᄀကᘀᜀᄀᔀጀ᠀ ကᄀ᐀ᘀ᐀ᄀᤀᤀༀ
Ḁ!̀ᬀᬀ܀ᴀഀ̀Ȁ̀Ԁऀ ကᘀᄀကༀᘀ ᠀ༀᄀༀကᜀ ᜀᄀကᔀᘀ ᘀᤀᄀሀሀက ᠀ᄀᤀሀᜀᄀᘀༀሀ ᠀ᄀᘀ᐀ሀᄀကᤀᘀ
ࠀ(ఀ#ᬀ܀ᨀᬀఀ܀ $!ఀԀ!%Ѐ$܀܀ᬀ ༀሀᄀ᐀᠀က ᤀ᠀ሀ ༀሀᄀጀᜀᘀ ᠀ကጀᄀကጀ᠀ ᠀᠀ሀᄀကᜀༀ
;!Ȁ̀Ԁᬀऀ $!ఀԀ!%Ѐ$܀܀ᬀ ᜀᄀ᠀᐀᠀ ༀᄀ᠀ᜀᤀ ጀᄀጀကᔀ ༀᄀက᠀ጀᄀᘀᜀༀ ༀᄀကሀጀᄀᘀᔀༀ
+̀ᬀᬀ(Ḁ܀!܀-$ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ကᤀᄀༀ᠀ᜀ ༀᜀᄀᤀᜀက ကᄀᜀༀሀ ᠀ᘀᄀᤀ᠀ሀ ༀᄀ᐀᠀᐀ᄀᘀ᠀᐀ ༀᄀ᐀ጀༀᄀ᐀ᜀᜀ
.ԀȀȀԀ!(܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᜀ᐀ᄀ᠀ကက ကༀᄀጀ᐀᠀ ༀ᐀ᄀ᠀ᜀက ༀༀᜀᄀᜀ᐀ᜀ ༀᔀᄀༀᔀ᐀ᄀᘀကᤀ ༀᔀᄀကကကᄀሀᤀ᠀
.ԀȀȀԀ!(܀ഀᴀഀ̀܀ഀ+̀-$ ᠀ᘀᄀကᔀᤀ ᐀ጀᄀᔀ᐀ጀ ༀᔀᄀᔀጀက ጀᤀᄀ᐀᐀ᘀ ᤀᄀကᤀᔀᄀༀကሀ ᤀᄀ᐀ሀᤀᄀ᠀ᤀက
,+܀ഀऀ#Ԁ(ЀऀԀ!܀ᴀഀ̀Ȁ̀Ԁऀ ሀᄀᘀጀᘀ ᤀጀᔀ ᤀᄀ᠀ᜀᘀ ༀᄀᔀༀጀᄀ᐀᐀က ༀᄀᔀကሀᄀᜀༀጀ
,-ഀ%ᬀऀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀሀᄀᔀကᤀ ጀᄀᜀကᘀ ᤀᄀༀကጀ ᘀᔀᄀጀᜀက ᠀ᄀᔀᤀᔀᄀကༀༀ ᠀ᄀༀ᐀ༀᄀༀጀ᐀
,(,܀ᰀ̀ఀ(ࠀᬀԀᰀԀഀఀ!ἀ ༀ᠀ᄀༀሀ᠀ ᜀᄀ᐀ᘀက ᜀᄀᘀሀᔀ ༀᄀᜀጀᔀ ᐀᐀ᄀༀᤀᤀ ༀᄀༀༀጀᄀጀᤀ᐀ ༀᄀༀሀ᐀ᄀༀကጀ
111100 California State Auditor Report 2003-107 California State Auditor Report 2003-107 111111
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀ
ጀࠀԀༀऀက᐀ऀᔀᄀᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀᨀᬀᄀᜀᄀ̀ᬀᄀᰀ̀Ѐ̀ᄀᴀᄀḀᄀᜀᜀᄀ᐀ༀऀကἂऀԀ᐀ऀࠀЀԀ ᄀЀᜀ!""!#"$
,ЀᜀऀЀ'ᄀᜀကᄀȀ ĀȀ̀ЀԀḀȀᜀ᐀ऀᔀᄀ
ጀ̀ᜀༀࠀ̀ऀȀЀԀĀऀᤀᄀ'ᄀကऀऀကĀᄀЀࠀᬀᄀᜀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀
ĀЀᜀကᄀ̀ᄀጀ̀ᜀༀࠀ̀ऀȀЀԀ Ѐᰀ̀ЀḀḀ ᰀༀ&&Ȁᜀ̀Ѐ ᠀ᜀȀကᜀЀᤀᴀᄀḀᄀᜀᜀᄀ +ᄀࠀᄀऀᔀᄀ᐀ᜀȀᤀ +ᄀࠀᄀऀᔀᄀḀȀᜀ܀ԀԀ
ጀᤀ&ᜀȀᔀᄀᤀᄀ̀)ᜀЀ̀ ᠀ༀ*ԀऀࠀᰀࠀᬀȀȀԀ ᴀᄀᔀᄀԀȀ&ᤀᄀ̀ ܀ᄀᤀᄀ̀ ᐀ᜀȀᤀ᐀ !""-#"!̀Ȁ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ% ᠀ᜀȀကᜀЀᤀ ܀ࠀࠀȀༀ̀Ѐ*ऀԀऀ̀%܀ࠀ̀ +ᄀḀȀᜀᤀ᠀ᜀȀကᜀЀᤀ ᰀ%̀ᄀᤀ ᠀ༀ&ऀԀĀᄀ̀ऀက !""!#"$ ऀ܀&&ᄀऀ.'/- ᠀ᜀȀကᜀЀᤀ
7Ԁഀᬀ܀#!' ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᔀ᐀ᘀ ကᜀᄀကᜀᘀ ကᘀᄀ᠀ᜀ᐀ ᐀ᄀሀᘀᔀ ᤀᔀᄀ᐀ᘀᘀ ༀᄀᜀሀ᐀ᄀᘀ᠀᠀ ༀᄀጀༀ᠀ᄀༀကༀ
7̀ᬀᬀḀ!ԀࠀᬀԀᰀԀഀఀ!ἀ ᐀᠀ᄀሀကༀ ᐀ᘀᄀᔀᘀᤀ ᠀ᄀ᠀᐀ᜀ ᘀᤀᄀᔀ᐀ሀ ကᄀ᠀ᔀကᄀጀကᜀ ကᄀ᠀ᘀᜀᄀጀᤀ᐀
#܀!ఀ܀ᬀ)ᬀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ༀᜀᄀጀጀᔀ ༀᄀကᜀሀ ကᔀᄀကᘀሀ ᘀ᐀᐀ᄀကༀᤀ ᘀሀ᐀ᄀ᠀ጀༀ
1/Ԁഀ(6܀܀ऀ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ကᜀᄀᔀကጀ ሀ᠀ᄀጀሀᤀ ጀᄀ᐀ᔀ᠀ ጀကᄀကᜀጀ ༀༀᄀᜀᤀᔀᄀကᔀༀ ༀༀᄀጀሀကᄀ᠀ጀᔀ
1Ԁऀ6܀܀ऀ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀሀ᠀ᜀᄀᘀᔀက ༀက᐀ᄀᤀက᠀ ᜀᘀᄀ᠀ጀሀ ༀᤀᄀጀᘀጀ ᠀ᄀᘀᘀᤀᄀᜀᔀᔀ ༀᘀᄀᤀ᠀ጀᄀༀᔀༀ ကကᄀ᠀ကሀᄀጀᔀༀ
%ഀ&!ഀ܀#!'ࠀᬀԀᰀԀഀఀ!ἀ ༀᔀᄀᘀ᐀က ᐀ༀᄀༀကᘀ ሀᄀ᠀ᘀ᠀ ᠀ᘀᄀ᐀᐀᐀ ᐀ᄀᘀᔀ᠀ᄀကᔀሀ ᐀ᄀᘀሀༀᄀሀ᐀ᜀ
%ഀ !ᬀ܀(ࠀᬀԀᰀԀഀఀ!ἀ ᐀᠀ᄀᔀ᠀ᔀ ᐀ᔀᄀ᠀ༀᤀ ᠀ᄀကကᜀ ᤀᜀᄀᤀᜀ᠀ ༀᄀጀကሀᄀ᠀ༀᔀ ༀᄀጀጀ᠀ᄀᔀጀ᠀
%ഀ7ఀԀ܀ᴀഀ̀܀ഀ+̀-$ ጀᔀᄀ᠀ጀጀ ጀሀᄀᤀᤀᤀ ሀကᄀᤀ᠀᠀ ᐀ᜀᄀᜀༀက ༀ᠀ᄀᘀᜀᔀ ကጀကᄀ᠀ᔀༀ ༀༀᄀ᠀᠀ᤀᄀᔀጀༀ ༀༀᄀᘀ᐀ᜀᄀ᠀ጀက
%ഀ7ఀԀ܀5܀(ఀԀ! ̀ఀἀ ကကሀᄀጀༀ᐀ ጀᤀᄀᤀᤀ᐀ ༀᤀကᄀᤀጀᤀ ကကᄀሀᘀ᠀ ༀጀᄀᤀᔀᜀ ሀကᘀᄀ᠀ሀ᠀ ༀ᐀ᄀᘀᜀကᄀᤀ᠀᠀ ༀ᠀ᄀ᐀ༀᔀᄀᔀጀᜀ
%Ԁ?܀̀ᴀഀ̀܀ഀ+̀-$ ᠀᐀᠀ᄀᘀᘀ᠀ ሀᔀᄀᜀကༀ ༀကᄀሀᤀက ༀ᐀ᄀᘀᤀሀ ሀༀༀᄀጀကက ༀᔀᄀሀጀ᠀ᄀ᐀ᜀ᠀ ༀༀᄀༀᔀᤀᄀ᐀ᔀᤀ
%܀ఀ$%ഀ5!ഀЀ̀(Ѐ܀ᴀഀ̀Ȁ̀Ԁऀ ᜀༀᄀᤀሀက ༀ᐀᠀ᄀᤀༀᤀ ༀᜀᄀ᐀ᔀ᠀ က᐀᠀ᄀሀᘀက ༀ᐀ᄀጀ᠀᐀ᄀᘀကᘀ ༀ᠀ᄀༀᘀᜀᄀ᐀ᔀᔀ
<܀܀ऀ(̀ऀԀࠀᬀԀᰀԀഀఀ!ἀ ༀကᄀᤀༀ᐀ ༀ᐀ᄀᔀᘀᔀ ᜀᤀက ကᤀᄀሀ᠀ሀ ᘀᘀᔀᄀᤀ᐀က ᘀጀᘀᄀༀᘀᘀ
ᰀЀ̀Ѐ'Ѐᜀ*ЀᜀЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᐀ᜀᄀᘀᔀ᠀ ሀᤀᄀᤀᜀᘀ ጀሀᄀ᐀ጀༀ ༀᘀᄀᜀ᠀᠀ᄀᜀሀሀ ༀᘀᄀጀ᠀ᔀᄀက᠀ᤀ
&ᬀᬀ!ऀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀᜀᘀက ༀᄀᤀጀሀ ကᤀሀ ሀᄀᜀ᐀က ༀ᠀ጀᄀༀᔀᔀ ༀሀ᠀ᄀጀ᐀ༀ
&ᬀ܀Ѐ$ᰀഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᔀ᐀ ကᔀ᐀ ᐀ᤀᤀᄀሀကᜀ ᐀ᤀᤀᄀᘀ᐀ༀ
&܀ഀ̀ఀࠀᬀԀᰀԀഀఀ!ἀ ကᜀ᠀ᄀༀጀᤀ ሀᘀᄀ᐀᐀ᔀ ကကᄀ᠀᠀ༀ ᐀ᤀ᐀ᄀጀᤀᘀ ကሀᄀကༀᤀᄀᤀကᘀ ကሀᄀሀᜀᔀᄀሀጀ᐀
&Ԁᬀᬀఀ܀ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᜀᄀጀ᠀᠀ ༀᜀᄀጀ᠀᠀ ጀᜀሀᄀ᐀ሀᤀ ༀᄀᔀᔀ᠀ᄀ᐀ᔀᔀ
!0̀ഀఀԀ!̀ᴀഀ̀Ȁ̀Ԁऀ ᤀᔀᄀကᤀက ᐀ጀᄀᔀሀ᠀ ᤀᄀᔀᔀᘀ ༀᔀሀᄀ᐀က᐀ ᠀ᄀᘀ᐀ሀᄀᘀༀ᐀ ᠀ᄀᜀ᠀ༀᄀᔀ᐀ᤀ
܀ᬀऀ%0!̀ഀ-ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀༀᜀᔀ ᠀ༀጀ ᐀ᄀሀጀጀ ᐀ༀᤀᄀ᠀ᘀጀ ᐀ကᔀᄀᔀᘀᘀ
܀ᬀᬀԀ-ԀࠀᬀԀᰀԀഀఀ!ἀ ༀᘀᄀ᠀ᔀᘀ ጀ᠀᐀ ᜀ᐀ᜀ ༀጀᄀༀᜀᜀ ᜀᘀༀᄀᜀᜀᤀ ᜀጀༀᄀᔀᘀሀ
ἀᰀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ကᄀᜀ᠀ᔀ ᐀ᄀᘀᔀጀ ᘀက᠀ ᘀᄀကᘀ᐀ ᜀሀᤀᄀᜀ᠀ᔀ ᜀᤀ᠀ᄀༀༀ᐀
;܀ᬀԀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᜀᄀ᐀ጀ᐀ ᤀ᐀ᄀᤀ᐀ጀ ᘀᄀᘀༀᤀ ༀᔀጀᄀᘀ᠀ᜀ ᘀᄀᔀༀᔀᄀᘀༀᔀ ᘀᄀༀကᔀᄀ᠀ሀᘀ
;ऀᬀ0Ԁᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀༀᄀጀᜀᤀ ሀ᠀ᄀᔀሀ᠀ ကᄀကሀሀ ᤀᜀᄀကጀሀ ကᄀᘀᤀ᠀ᄀ᠀ᔀༀ ကᄀᜀ᐀ကᄀᤀጀᤀ
+܀0ԀࠀᬀԀᰀԀഀఀ!ἀ ᐀᠀ᄀༀༀሀ ᘀᄀᘀᘀ᠀ ကᄀ᠀ༀ᠀ ᠀᠀ᄀ᐀ᔀ᐀ ༀᄀሀᔀሀᄀᤀጀ᠀ ༀᄀሀ᠀ጀᄀጀጀᘀ
,܀ᰀ0܀Ѐᴀഀ̀Ȁ̀Ԁऀ ༀᜀကᄀᜀጀᔀ ကᔀကᄀကጀᤀ ကကᄀ᐀ጀᤀ ᠀ᔀᘀᄀሀᜀက ༀᜀᄀሀᤀᤀᄀጀ᠀᠀ ༀᜀᄀጀᘀ᠀ᄀሀကᤀ
,܀(ᨀᬀᰀ܀(ࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀᘀ᠀ጀ ᤀᄀကᤀ᠀ ༀ᐀ᄀᔀༀ᐀ ሀကᜀᄀကᔀᘀ ሀ᠀ༀᄀကကᔀ
,܀(Āᬀ̀/܀(ࠀᬀԀᰀԀഀఀ!ἀ ༀᔀᄀᔀ᐀ༀ ကᄀᜀᤀ᠀ ᤀ᐀ᘀ ༀ᐀ᄀሀ᐀က ሀༀ᐀ᄀᔀᔀᜀ ሀကᤀᄀሀ᠀ᔀ
7܀ഀఀԀЀ̀ఀ܀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀကᜀༀ ጀᔀᘀ ጀᄀༀᜀᜀ ሀሀ᐀ᄀကᔀᜀ ሀᤀကᄀ᐀ጀᤀ
Ā!Ѐఀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᘀሀᄀက᐀᠀ ሀᤀᄀ᠀ᔀက ጀᄀጀༀ᐀ ༀ᠀ༀᄀሀ᠀ጀ ᤀᄀሀሀᔀᄀᔀሀ᠀ ᤀᄀᤀጀༀᄀᤀᔀ᐀
%ഀఀ&!Ḁ! ܀ഀఀἀ1Ā# ᐀ᄀᘀሀᔀ ᐀ᄀᘀሀᔀ ᐀ᄀᤀᤀᜀᄀༀᔀ᠀ ᐀ᄀᤀᘀༀᄀᜀሀ᠀
%ഀఀ&!Ḁ!ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᘀᄀᤀᔀᘀ ᜀ᐀ᄀጀᔀက ሀကᄀༀༀༀ ༀᔀᄀሀကᘀ ༀᜀ᠀ᄀༀ᠀ᘀ ༀሀᄀ᠀ᔀကᄀᜀጀᔀ ༀሀᄀሀᜀᘀᄀᔀ᐀ᘀ
%ഀఀ&!Ḁ!+̀-$ ᤀကᄀᤀက᐀ ᤀ᐀ᄀကༀᤀ ကᔀᄀ᠀ကሀ ༀ᠀ᤀᄀကᤀ᠀ ᜀᄀᤀ᠀᐀ᄀༀကༀ ᜀᄀᘀᜀጀᄀ᐀ᜀᤀ
%ഀఀ7!̀.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ᤀᔀᄀሀက᠀ ༀༀᄀༀጀက ᘀༀᄀᘀༀᤀ ᘀᄀༀက᠀ᄀᜀᘀጀ ᘀᄀༀጀᤀᄀሀጀሀ
%ഀఀAഀԀ:)ᬀᬀԀἀ $!ఀԀ!%Ѐ$܀܀ᬀ ᠀ᄀ᠀ᔀༀ က᐀᠀ ᠀ᄀᤀ᐀ሀ ᐀ሀᄀሀᔀᔀ ᠀ᔀᄀༀ᐀ሀ
%ഀఀAഀԀ:)ᬀᬀԀἀᴀഀ̀܀ഀ+̀-$ ကᄀༀᔀᔀ ကᄀༀᔀᔀ ༀᄀሀᔀᤀᄀᔀ᠀က ༀᄀሀᔀᜀᄀༀ᠀က
%܀ᬀ/ഀ-ࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀሀༀ᐀ ᜀᄀሀༀ᐀ ༀᄀᔀ᠀ᘀᄀᔀༀᔀ ༀᄀᔀሀሀᄀሀက᐀
)̀(ఀ*Ԁᬀ7!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀሀጀ ༀሀጀ က᐀ᜀᄀᤀᤀሀ က᐀ᜀᄀᜀက᠀
ᰀЀ̀ЀᘀԀЀᜀЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀ᐀ᄀᔀကက ༀᄀᜀ᠀ᤀ ༀ᠀ᄀᜀᤀᜀ ༀጀᄀᔀကကᄀᜀᤀᤀ ༀጀᄀᔀ᐀ᘀᄀᘀ᐀᠀
ᨀᬀᰀ1܀Ѐ'ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᄀሀᔀ᠀ᄀ᐀ጀ᠀ ༀ᠀ᘀᄀ᠀ᜀ᐀ ကᔀကᄀሀᜀጀ ሀༀᄀ᐀ᘀሀ ကᜀᄀጀᤀༀ ကᄀጀ᐀᠀ᄀᜀᔀက ᐀ကᄀᜀᜀሀᄀ᐀ሀ᠀ ᐀ሀᄀᜀကᔀᄀༀሀᘀ
&Ԁ!!ἀԀ((ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᜀᤀᄀༀሀᜀ ༀ᠀ᜀᄀጀጀሀ ጀሀᄀༀጀᤀ ሀ᐀ᔀᄀ᐀᠀ጀ ༀༀᄀ᐀ကᘀᄀ᠀ᔀᔀ ༀༀᄀᜀሀᘀᄀᘀ᠀ጀ
ᰀḀ!̀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ༀᄀက᐀ᜀ ကጀᄀᔀༀᔀ ሀᄀကᔀጀ ᤀሀᄀ᠀ሀᘀ ᐀ᄀ᠀ᔀᔀᄀᜀ᐀ᘀ ᐀ᄀ᠀ᤀᤀᄀကጀ᐀
ᰀ0ḀԀᬀᬀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᔀᤀᄀ᠀᐀ሀ ༀༀကᄀᔀ᐀ᔀ ༀ᠀ᄀᤀကက က᐀᐀ᄀᔀᜀᘀ ༀༀᄀᔀကᔀᄀᔀༀက ༀༀᄀကሀ᐀ᄀᔀጀጀ
ᰀ0ḀԀᬀᬀᴀഀ̀܀ഀ+̀-$ ᘀሀᄀကሀ᠀ ༀ᐀ᄀကᜀᘀ ᜀᜀᄀሀ᠀ༀ ༀᔀᄀ᠀ᔀ᐀ᄀༀᤀༀ ༀᔀᄀ᠀ጀༀᄀᘀᔀက
0Ԁ!ఀ̀ഀ܀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ က᐀᐀ᄀᤀᘀက ༀᤀ᐀ᄀᜀᔀ᠀ ᐀ᔀᄀ᠀ጀᘀ ᠀ကᘀᄀጀᘀ᐀ ༀᤀᄀᘀကᤀᄀᔀᤀጀ ༀᘀᄀༀሀ᠀ᄀᔀ᠀က
ࠀ(ఀ%̀ऀԀᴀഀ̀܀ഀ+̀-$ ᘀᄀᘀ᐀᐀ᄀᔀᤀༀ ကက᠀ᄀ᠀ༀሀ ကሀᔀᄀ᐀ᔀༀ ᠀ကᄀጀᔀ᠀ ᜀᄀကሀᔀᄀᤀᜀༀ ᠀ᘀᄀᘀᜀကᄀᘀᘀᔀ ሀᤀᄀᔀ᐀᐀ᄀ᠀ሀༀ
ࠀ/Ԁ!-!ԀԀഀࠀᬀԀᰀԀഀఀ!ἀ ༀ᠀ᤀᄀᘀᔀጀ ༀကကᄀ᠀ጀᤀ က᠀ᄀ᐀ጀ᠀ ကጀ᐀ᄀሀጀጀ ༀሀᄀᜀ᐀ᘀᄀༀ᠀ጀ ༀᤀᄀༀ᐀ᔀᄀᘀ᠀ᘀ
5!ഀ'ᬀ̀ഀ7Ѐ>̀ഀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᜀሀᔀᄀ᐀ᤀက ကༀ᠀ᄀ᐀ᜀ᠀ ༀ᠀᐀ᄀᘀ᠀ᔀ ༀᜀᄀᤀᘀጀ ကᄀကကᘀᄀༀᤀሀ က᐀ᄀ᠀᐀ᜀᄀᜀ᠀ᔀ ကሀᄀᤀᤀᤀᄀᔀᔀᤀ
5!Ԁᰀ܀ഀఀᴀഀ̀܀ഀ+̀-$ ጀሀᄀሀሀᤀ ᘀᤀᄀሀᤀᔀ ༀᘀကᄀༀༀᤀ ༀༀᄀༀᔀᜀᄀጀ᠀᐀ ༀༀᄀကᜀༀᄀᔀሀጀ
;̀ᬀ!܀ἀᴀഀ̀Ȁ̀Ԁऀ ༀᄀᔀ᠀ᔀᄀሀሀᤀ ༀᘀᤀᄀᔀᤀ᠀ ကကᤀᄀကᤀ᠀ ༀᜀᄀሀᤀ᐀ ༀᄀ᠀ᤀༀᄀ᠀᠀ᘀ ༀᤀᄀᤀကᔀᄀᔀጀᤀ ༀᜀᄀᔀᜀༀᄀሀ᠀᐀
,'Ԁ(̀ऀԀ.܀̀ഀఀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀ᠀ጀሀ ᐀ᄀ᠀ጀሀ ကᤀ᐀ᄀༀᘀᘀ ကᤀᤀᄀᤀᘀက
,܀ᰀ#!̀Ԁఀ.܀̀ഀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀጀᄀሀ᠀ᤀ ༀༀᄀᜀကጀ ᐀ༀᄀ᐀ᘀሀ ༀᄀༀሀ᐀ᄀༀ᐀᠀ ༀᄀༀᜀ᠀ᄀሀᔀጀ
,܀(ᨀᬀఀ܀(ࠀᬀԀᰀԀഀఀ!ἀ ကᜀᄀ᐀က᠀ ሀကᄀᤀᘀ᐀ ᘀᄀᜀ᐀᠀ ᜀᜀᄀᜀ᐀ༀ ᠀ᄀ᠀᐀ᤀᄀሀကༀ ᠀ᄀሀကሀᄀ᐀ሀ᐀
,܀(;ఀ܀(.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ሀကᄀᔀᔀက ሀကᄀᔀᔀက ကᄀᜀ᐀ကᄀကༀሀ ကᄀᜀᜀ᠀ᄀကༀᘀ
,܀(;ఀ܀(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀ᐀ᄀᜀᜀက ጀᄀᜀጀᔀ ሀᄀ᠀ᘀᤀ ᤀጀᄀက᠀ᜀ ကᄀ᠀ሀሀᄀᜀ᐀ᔀ ကᄀሀကሀᄀᔀᘀᜀ
,ఀ$Ԁ!&!Ḁഀ'ࠀᬀԀᰀԀഀఀ!ἀ ሀᄀᔀကᜀ ሀᄀᔀကᜀ ༀᄀᘀᔀ᐀ᄀጀༀጀ ༀᄀᘀᔀᜀᄀጀ᠀ᘀ
7Ѐ(ᨀЀऀԀᰀ̀Ѐ ᬀᰀԀЀЀ ༀကᔀ ༀကᔀ ᐀ᘀᄀကሀᤀ ᐀ᘀᄀ᐀ᘀᤀ
7Ԁఀ!܀0܀ᬀ̀ఀഀࠀऀЀఀ̀܀ഀ1Ā# က᐀ᄀༀᜀᔀ က᐀ᄀༀᜀᔀ ሀ᠀ကᄀጀကᔀ ሀᤀᤀᄀༀᔀᔀ
7̀ᬀ0̀ఀ(ᴀഀ̀Ȁ̀Ԁऀ ကᘀᄀሀༀ᐀ ጀᘀᄀༀጀᤀ ༀᔀကᄀᔀጀ᠀ ༀᜀᄀሀ᠀ᜀ က᠀ሀᄀ᐀ሀༀ ༀᘀᄀᘀᜀጀᄀሀጀᔀ ༀᜀᄀᔀ᐀᠀ᄀጀ᠀ༀ
7܀ഀఀԀḀԀᬀᬀ܀ࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᔀ᐀ᜀ ᜀက ༀᄀༀကᔀ ༀༀᤀᄀᘀ᠀ༀ ༀༀᘀᄀᜀᤀༀ
7܀!ԀᬀഀऀࠀᬀԀᰀԀഀఀ!ἀ ᜀ᐀ᄀༀᤀ᠀ ᤀᤀᄀༀༀက ᜀᄀༀᤀༀ ༀሀᘀᄀ᠀᐀ᘀ ᤀᄀༀᤀကᄀကᜀ᠀ ᤀᄀ᐀ༀጀᄀᘀကༀ
7܀!-ഀ+̀ᬀᬀᴀഀ̀Ȁ̀Ԁऀ ᤀᔀᄀᔀᘀᜀ ሀༀᄀጀༀ᐀ ༀᤀᄀ᠀ကሀ ༀကᜀᄀ᠀ༀᤀ ༀကᄀᔀᔀကᄀሀᤀᘀ ༀကᄀༀ᐀ᔀᄀጀᜀ᠀
7܀ഀఀ̀ഀ)̀Ԁ6<$̀(ᰀഀ ༀᔀᄀༀ᠀က ᜀᜀᄀᜀ᠀က ᘀᄀጀᔀᔀ ༀᔀᤀᄀᜀᜀ᠀ ᘀᄀကကᜀᄀጀᤀᜀ ᘀᄀ᐀᐀ሀᄀᜀሀက
7܀ഀఀ̀ഀ)̀Ԁ6,܀(ᨀᬀఀ܀(ᴀഀ̀܀ഀ+̀-$ ကༀᄀༀ᠀ᘀ ሀᄀᤀᔀᔀ ကᤀᄀᘀ᠀ᘀ ᤀᄀကᜀᔀᄀጀᜀက ᤀᄀ᐀ᔀᘀᄀᘀကጀ
7ఀ2#ᬀԀ(ഀఀࠀᬀԀᰀԀഀఀ!ἀ ကᜀᔀᄀᔀༀጀ ᐀ᔀᄀሀᘀ᐀ ༀᜀᄀᔀሀ᐀ ሀᄀ᠀᐀᠀ ᐀᐀᠀ᄀᔀᘀጀ ᤀᄀᔀጀጀᄀᔀᔀᜀ ᤀᄀ᠀᐀᐀ᄀᔀᜀᘀ
Ā';!܀/ԀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᘀጀᤀᄀᘀကᔀ ጀጀᄀༀ᐀ሀ ༀᤀༀᄀᤀጀ᠀ ကༀᄀ᠀ሀᤀ ကᄀᔀᘀጀᄀᔀᔀሀ ༀᜀᄀሀ᠀ᜀᄀጀᜀ᐀ ကᔀᄀᤀကᘀᄀጀᜀᜀ
Ā!Ѐ$!ऀࠀᬀԀᰀԀഀఀ!ἀ ༀᤀᄀሀᜀက ༀᄀሀကጀ ༀᜀᄀༀༀༀ ༀᄀༀᘀᤀᄀ᐀ᔀጀ ༀᄀༀጀ᠀ᄀ᠀ကༀ
#ᬀ܀ᨀᬀఀ܀ ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ᠀ᜀကᄀༀ᠀ༀ ᘀᜀᄀᜀᜀᤀ ༀᘀ᐀ᄀᘀᔀ᐀ ༀᜀᄀ᐀ᘀᤀ ᘀሀ᐀ᄀༀᔀᤀ ༀༀᄀᘀᘀሀᄀᘀ᠀ༀ ༀကᄀሀကᜀᄀᜀ᠀ᘀ
%ഀ.܀(Ԁᴀഀ̀Ȁ̀Ԁऀ ᐀ༀᄀကᤀ᐀ᄀༀ᐀က ᠀ᘀᜀᄀᜀᜀᜀ ሀሀጀᄀᤀᔀᜀ ᘀᘀᄀᤀᤀᜀ ᤀᤀᄀሀሀᔀ ᐀ကᄀ᠀᠀ሀᄀᜀ᠀ᤀ ᤀༀᄀሀᔀᘀᄀༀ᐀ᤀ ጀ᐀ᄀጀሀကᄀጀᜀༀ
%ഀఀ ᬀ!ᴀഀ̀Ȁ̀Ԁऀ ༀᜀᄀᤀጀጀ ༀጀᔀᄀᤀᔀက ༀကༀᄀሀᔀᔀ ကሀᄀᤀሀᤀ ᐀ሀᤀᄀ᠀ሀᘀ ကሀᄀᔀᤀ᐀ᄀᔀ᠀ༀ ကሀᄀ᠀ༀጀᄀ᠀ጀᜀ
%!ఀ܀-ᴀഀ̀Ȁ̀Ԁऀ ကሀᄀ᠀ကᜀ ᠀ᄀጀሀጀ ᐀ᔀᄀ᐀ᜀᘀ ကᄀሀᤀᔀᄀ᠀ᜀጀ ကᄀሀጀᔀᄀᜀᘀᘀ
%̀ᬀ̀Ѐ܀ഀ)ᬀᬀԀἀࠀ((Ԁഀఀ̀ᬀ $!ఀԀ! ሀᄀကᜀက ጀༀ ሀᄀ᐀ᘀ᐀ ༀᤀᄀሀጀༀ ကༀᄀጀᤀ᠀
%܀ఀ$)ᬀᬀԀἀ $!ఀԀ!%Ѐ$܀܀ᬀ ༀሀᄀᜀ᠀ሀ ༀሀᄀᜀ᠀ሀ ༀᤀጀᄀጀᤀጀ ༀᜀሀᄀᜀༀ᠀
%ഀഀἀ/ᬀԀࠀᬀԀᰀԀഀఀ!ἀ ကᔀᤀᄀᘀጀ᐀ ᤀᔀᄀကကሀ ᐀ᔀᄀሀᜀ᠀ ༀༀᄀᔀༀᔀ ᐀ᔀᜀᄀᤀༀက ጀᄀᔀ᠀ༀᄀ᠀ᔀༀ ጀᄀ᐀ሀᔀᄀᔀༀ᐀
ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀሀᄀᤀༀሀ ሀᤀᄀጀༀᔀ ጀᄀကᤀༀ ༀကༀᄀᘀᜀᤀ ᠀ᄀᜀᘀကᄀᤀ᠀᐀ ᠀ᄀጀጀ᠀ᄀ᠀ကጀ
ᰀЀ̀Ѐᘀᜀༀ6ᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᤀᜀᔀ ᐀ጀጀᄀᔀᔀᔀ ᘀᘀᜀ ᠀ᔀᔀᄀ᠀ሀᜀ ሀᄀᤀကᘀᄀᘀ᠀ᘀ ᤀᄀᔀကᜀᄀကᔀሀ
&܀ഀഀἀ*܀܀ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀጀሀᘀ ကᤀက ကᄀကༀጀ ᐀ༀᘀᄀጀကᤀ ᐀ကᔀᄀༀ᠀ሀ
+00ἀ)ᬀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀༀሀᤀ ᐀ᄀༀሀᤀ ሀᜀᘀᄀጀᘀက ሀጀༀᄀༀကᜀ
,̀/ԀĀ'ࠀᬀԀᰀԀഀఀ!ἀ ༀᔀᄀကሀ᐀ ༀᘀᄀሀᔀሀ ᐀ᄀᤀᜀက ᐀ༀᄀ᠀᠀ᔀ ᐀ᄀጀጀᤀᄀᜀ᐀᐀ ᠀ᄀᔀကᜀᄀကᘀ᐀
7܀ഀఀ̀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀሀᔀ᠀ ༀᄀༀᜀᜀ က᠀က ᠀ᄀጀ᐀᠀ ကༀᜀᄀᜀሀက ကက᐀ᄀᘀᜀᤀ
#Ѐ̀Ȁ̀ЀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᘀሀༀ ༀᄀᘀሀༀ ᠀᠀ᘀᄀሀༀጀ ᠀᠀ጀᄀကᘀᔀ
#@!܀)ᬀᬀԀἀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ༀᄀༀༀကᄀༀༀጀ ༀက᠀ᄀሀ᠀᠀ ᠀ᤀጀᄀᤀᘀᘀ ᠀ကᄀༀሀᔀ ༀᄀᘀ᠀ᜀᄀ᠀ጀᔀ ሀጀᄀༀጀᘀᄀሀሀሀ ᤀᔀᄀጀ᠀ᤀᄀᔀ᠀ሀ
%ഀ,܀!Ԁഀ:܀)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ᤀሀᄀက᠀က ᤀሀᄀᜀᜀጀ ᤀᄀᘀᤀ᐀ ༀ᐀ᘀᄀᜀጀ᠀ ᠀ᄀᤀᔀༀᄀጀကༀ ᠀ᄀᘀ᐀ጀᄀᜀༀሀ
%ഀఀ !: ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ༀༀᄀᔀᤀ᠀ ᠀ሀᄀጀᤀༀ ᠀ᄀᔀሀᤀ ᤀༀᄀᔀᜀༀ ሀᄀ᠀ᔀᘀᄀ᠀ᔀᘀ ሀᄀ᠀ᤀᜀᄀ᠀ᜀጀ
%ഀఀ !: ̀ఀἀ+̀-$ ሀᤀᄀက᠀ᘀ ᘀᄀᤀༀᘀ ᤀ᐀ᄀᜀᤀ᠀ ᘀᄀᔀကༀᄀሀ᐀က ᘀᄀᔀᜀሀᄀ᐀ጀᘀ
%ഀఀ !: ܀ഀఀἀ1Ā# ᐀ᄀ᠀ሀᜀ ᐀ᄀ᠀ሀᜀ ᐀ᄀᤀ᐀ሀᄀ᠀ሀᔀ ᐀ᄀᤀ᐀ᜀᄀጀᔀᜀ
%Ѐ܀ఀఀ()ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ က᐀ᄀᜀᤀༀ ᤀᄀጀጀሀ ᠀ᄀ᐀ᔀሀ ᐀ሀᄀༀᤀༀ ကᄀ᠀ጀᜀᄀༀༀༀ ကᄀሀ᐀᐀ᄀကᘀက
%܀?ԀᬀࠀᬀԀᰀԀഀఀ!ἀ ᠀ሀᄀༀᔀ᠀ ᐀ᔀᄀሀᔀሀ ᠀ᄀༀᜀༀ ᘀጀᄀᘀጀᔀ ᐀ᄀက᐀ጀᄀ᠀ᔀᘀ ᐀ᄀ᐀ༀጀᄀༀጀᘀ
ᰀᬀЀ̀ЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀᔀᄀ᠀᐀ༀ ༀᄀሀ᠀ᔀ ༀༀᄀጀᘀༀ ༀጀᄀༀᜀᘀᄀက᐀က ༀጀᄀༀጀጀᄀကᔀ᐀
ᨀഀऀԀ!(܀ഀᴀഀ̀܀ഀ+̀-$ ᐀ༀᄀᤀᔀᤀ ᐀ကᄀༀ᠀ᘀ ᠀ᄀ᐀ᤀᤀ ᤀᜀᄀༀༀጀ ሀᄀༀ᠀᐀ᄀက᐀ᜀ ሀᄀကༀༀᄀ᐀ሀᜀ
&Ԁᬀᬀ)̀(ఀࠀᬀԀᰀԀഀఀ!ἀ ༀ᠀ᄀကᘀ᐀ ሀᄀ᠀᐀ᜀ ༀᄀᔀᔀሀ ကᔀᄀᘀༀᤀ ༀᄀᔀༀༀᄀጀሀ᠀ ༀᄀᔀ᐀ကᄀᤀᘀᔀ
&ᬀЀ'&ఀఀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᘀᄀᔀကሀ ᤀᤀༀ ᘀᄀᤀᜀᤀ ጀጀༀᄀᔀ᐀ጀ ጀጀᜀᄀᘀကሀ
(ЀऀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကༀᄀᜀᘀༀ ကᄀጀሀက က᠀ᄀᜀက᐀ ᠀ᄀᔀကᤀᄀကᜀက ᠀ᄀᔀሀༀᄀༀᔀሀ
(ఀᬀԀ1܀Ѐ'ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀက᠀ᤀ ༀ᠀ጀ ᐀ᄀ᐀ጀሀ ကሀᤀᄀ᠀ကᜀ ကሀጀᄀᜀက᐀
܀ᬀᰀḀ̀ࠀᬀԀᰀԀഀఀ!ἀ ༀ᠀ᄀሀᤀ᠀ ༀᄀጀᤀༀ ༀᤀᄀሀကሀ ༀᄀကᜀᤀᄀᤀጀက ༀᄀ᐀ᔀ᐀ᄀကༀᤀ
܀ఀఀ܀ഀ6܀܀ऀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀጀᄀᜀᔀሀ ༀሀᄀ᠀ጀᘀ ကᄀ᐀က᠀ ᐀ᘀᄀᤀကᤀ ကᄀᔀሀᜀᄀሀᘀጀ ကᄀᔀጀᤀᄀကᔀሀ
ࠀഀఀԀ!0!̀(ԀࠀᬀԀᰀԀഀఀ!ἀ ᘀሀᄀሀ᐀ᔀ ሀᜀᄀကሀᘀ ᘀᄀሀᘀ᐀ ༀ᠀ༀᄀ᐀ᤀᔀ ᘀᄀሀᤀᜀᄀᘀ᐀ᔀ ᘀᄀᘀༀᔀᄀᔀᜀጀ
5ᬀᬀ1̀/Ԁ!.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ကᔀᄀᔀကᤀ ༀሀᄀᤀ᐀ᘀ ကᄀᤀᤀༀ ᐀ᜀᄀ᐀က᠀ ᐀ᄀᔀሀᘀᄀᔀᘀༀ ᐀ᄀᔀጀሀᄀ᐀ጀሀ
5!ԀഀЀ$;ᬀЀ$<$̀('Ԁἀఀ܀6ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀጀༀ᐀ ᠀ሀ ༀᄀጀሀᜀ ༀက᐀ᄀᔀሀሀ ༀကሀᄀᔀༀ᐀
111122 California State Auditor Report 2003-107 California State Auditor Report 2003-107 111133
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀ
ጀࠀԀༀऀက᐀ऀᔀᄀᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀᨀᬀᄀᜀᄀ̀ᬀᄀᰀ̀Ѐ̀ᄀᴀᄀḀᄀᜀᜀᄀ᐀ༀऀကἂऀԀ᐀ऀࠀЀԀ ᄀЀᜀ!""!#"$
,ЀᜀऀЀ'ᄀᜀကᄀȀ ĀȀ̀ЀԀḀȀᜀ᐀ऀᔀᄀ
ጀ̀ᜀༀࠀ̀ऀȀЀԀĀऀᤀᄀ'ᄀကऀऀကĀᄀЀࠀᬀᄀᜀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀
ĀЀᜀကᄀ̀ᄀጀ̀ᜀༀࠀ̀ऀȀЀԀ Ѐᰀ̀ЀḀḀ ᰀༀ&&Ȁᜀ̀Ѐ ᠀ᜀȀကᜀЀᤀᴀᄀḀᄀᜀᜀᄀ +ᄀࠀᄀऀᔀᄀ᐀ᜀȀᤀ +ᄀࠀᄀऀᔀᄀḀȀᜀ܀ԀԀ
ጀᤀ&ᜀȀᔀᄀᤀᄀ̀)ᜀЀ̀ ᠀ༀ*ԀऀࠀᰀࠀᬀȀȀԀ ᴀᄀᔀᄀԀȀ&ᤀᄀ̀ ܀ᄀᤀᄀ̀ ᐀ᜀȀᤀ᐀ !""-#"!̀Ȁ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ% ᠀ᜀȀကᜀЀᤀ ܀ࠀࠀȀༀ̀Ѐ*ऀԀऀ̀%܀ࠀ̀ +ᄀḀȀᜀᤀ᠀ᜀȀကᜀЀᤀ ᰀ%̀ᄀᤀ ᠀ༀ&ऀԀĀᄀ̀ऀက !""!#"$ ऀ܀&&ᄀऀ.'/- ᠀ᜀȀကᜀЀᤀ
;ఀԀ6ἀᴀഀ̀Ȁ̀Ԁऀ ᘀ᐀ᄀሀᘀሀ ሀሀᄀጀကༀ ᘀᄀ᐀᠀᐀ ༀ᐀ᤀᄀᜀ᐀ጀ ᘀᄀ᠀ሀ᐀ᄀༀကက ᘀᄀሀᜀጀᄀጀᤀༀ
;!ഀఀࠀᬀԀᰀԀഀఀ!ἀ ᘀᄀሀᘀ᐀ ༀᄀᔀሀᜀ ᜀᄀᤀ᐀ༀ ᤀᘀ᠀ᄀ᠀᠀ሀ ᤀᜀ᐀ᄀᔀᘀᤀ
+00ἀ)ᬀᬀԀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀሀ᐀ᤀ ሀᄀ᠀ሀᔀ ጀᄀጀᜀᤀ ༀᄀሀᜀᤀᄀ᐀᐀ༀ ༀᄀሀጀᤀᄀ᐀ༀᘀ
"-܀Āഀ܀#ᬀఀ̀ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀሀᘀᔀ ༀጀ᐀ ༀᄀᘀᤀ᐀ ᐀ᤀᘀᄀጀᘀጀ ᐀ᤀጀᄀᘀ᠀က
"ഀऀ̀ഀ%0!̀ഀ-(ࠀᬀԀᰀԀഀఀ!ἀ ༀᄀကሀ᠀ ᜀᜀᔀ ကᄀༀ᐀᠀ ༀ᠀᠀ᄀሀᘀሀ ༀ᠀ᤀᄀᘀᔀጀ
.ഀЀఀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀᜀᜀᜀ ᘀᄀᔀ᠀ༀ ༀᄀᔀጀጀ ༀᘀᄀᔀကᜀ ᘀᤀᘀᄀሀကሀ ᘀᜀ᠀ᄀሀሀ᐀
7̀ᬀᬀ/̀ᬀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀሀᤀ᐀ ᠀ᤀ᠀ ሀᄀᔀကᘀ ᠀ༀ᐀ᄀጀᜀጀ ᠀ༀጀᄀᔀༀᤀ
7܀ऀ܀Ѐ $!ఀԀ!%Ѐ$܀܀ᬀ ሀᄀጀༀᜀ ሀᔀ᠀ ᤀᄀ᠀ကက ༀᘀᔀᄀ᐀᐀က ༀᘀᤀᄀᘀሀ᠀
7܀ഀ!Ѐ$,Ԁ!ഀ̀ഀ- ԀഀఀԀ! ကᄀጀ᐀ሀ ༀᜀ᠀ ᐀ᄀༀༀጀ ᐀ᘀᤀᄀሀሀሀ ᐀ᘀጀᄀᤀᘀ᠀
7܀ഀఀ̀ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀጀᤀ ጀጀᤀ ᠀ༀ᠀ᄀ᐀ᔀጀ ᠀ༀሀᄀ᐀ᔀሀ
9܀!ఀ$ ܀6 !ԀԀ'ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀ᠀ကᔀ ᐀ᄀ᠀ကᔀ ᐀ༀጀᄀሀᘀ᠀ ᐀ကကᄀጀጀ᠀
#Ѐ$ԀЀ܀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᘀᄀᤀကጀ ကကᄀက᐀᐀ ༀᄀሀጀᤀ ᠀ༀᄀ᠀ሀᜀ ༀᄀ᐀᐀ကᄀကༀ᐀ ༀᄀ᐀ᘀ᐀ᄀᤀᘀༀ
1Ԁऀऀ̀ഀ-ࠀᬀԀᰀԀഀఀ!ἀ ᜀሀᄀሀጀጀ ᤀᔀᄀᘀ᐀᐀ ᘀᄀሀༀက ༀሀ᐀ᄀᜀ᠀᠀ ᘀᄀᔀᔀༀᄀༀ᠀᐀ ᘀᄀༀሀ᠀ᄀጀᜀᘀ
%$(ఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᄀᘀ᠀ሀ ᐀ᤀ᐀ ᐀ᄀༀᔀᜀ ᠀ᜀሀᄀሀᔀᔀ ᠀ᜀᜀᄀᤀᔀᜀ
%$(ఀᴀഀ̀܀ഀ+̀-$ ᜀጀᄀᘀကጀ ᘀሀᄀጀ᠀ሀ ጀᄀᜀጀᤀ ༀᘀሀᄀሀᘀᔀ ᜀᄀကༀᘀᄀ᐀ༀᜀ ᜀᄀ᐀ጀကᄀᜀᜀᜀ
%$(ఀ3!̀ഀ̀ఀἀ1Ā# ᐀ᄀᔀ᐀ሀ ᐀ᄀᔀ᐀ሀ ᐀ༀᤀᄀ᠀ᤀༀ ᐀ༀጀᄀ᠀ጀᤀ
<$̀ఀᰀ܀!Ԁᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀ᠀ ሀ᠀ ༀကༀᄀᜀᜀᔀ ༀကༀᄀጀ᐀ሀ
ᰀऀᄀᜀᜀЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ က᠀ က᠀ ༀሀကᄀ᠀က᠀ ༀሀကᄀ᠀᠀ᜀ
%̀Ԁ!!#ᬀᰀ(.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ༀ᐀ᄀᤀᜀ᐀ ༀᜀᄀᤀ᠀ᜀ ༀᄀ᐀က᠀ ᐀᐀ᄀᤀሀሀ ༀᄀᘀᤀᤀᄀᘀᔀᤀ ༀᄀᜀᔀᔀᄀ᐀ᤀༀ
ᰀऀ2ऀ%ȀༀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ကᄀ᐀ကက ᐀က ကᄀ᐀ሀ᠀ ༀᄀༀጀ᠀ᄀᜀᜀᔀ ༀᄀༀጀᘀᄀက᐀᐀
&̀-%0!̀ഀ-(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀᄀကᘀ᠀ ሀᄀကᘀ᠀ ကᜀሀᄀ᠀ሀᤀ ကጀᔀᄀᘀ᐀ᔀ
&ఀఀԀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ᠀ᄀᜀᤀᜀ ሀᜀᤀ ሀᄀ᠀ሀ᠀ ༀᄀကሀ᠀ᄀကጀጀ ༀᄀကሀጀᄀᘀሀ᐀
&ఀఀԀ/̀ᬀᬀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀጀᔀᘀ ༀጀက ကᄀᔀጀጀ ကᤀ᠀ᄀༀༀ᠀ ကᤀᤀᄀကༀက
*Ԁᬀ0$̀ЀࠀᬀԀᰀԀഀఀ!ἀ ጀሀጀ ༀᄀကᜀ᠀ ကᄀက᠀᐀ ᤀጀᄀༀጀጀ ᘀༀᄀ᠀᠀က
*ഀ(ᰀ̀!ࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀ᐀ᜀᔀ ကᄀጀሀጀ ᠀᠀ༀ ጀᄀᘀᜀᔀ ᤀༀༀᄀሀကༀ ᤀကༀᄀ᐀ᔀༀ
*ഀ(ᰀ̀!.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ᐀ᄀᘀ᐀ጀ ᐀ᄀᘀ᐀ጀ ᐀ༀༀᄀ᐀ᘀ᠀ ᐀ༀሀᄀༀༀ᐀
ࠀఀഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᔀᔀ᐀ ᐀ጀ᐀ ༀᄀ᐀ጀᤀ ሀᤀကᄀጀᤀ᠀ ሀᤀ᠀ᄀ᐀ᤀᔀ
ࠀఀഀᴀഀ̀܀ഀ+̀-$ ༀ᐀ᄀጀᔀ᠀ ᜀᄀༀᜀᜀ ᜀጀᘀ ကကᄀጀᜀጀ ጀᔀሀᄀጀጀༀ ጀကᜀᄀጀᜀᔀ
5܀!ఀ.܀ഀԀ(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀༀༀᔀ က᠀က ༀᄀ᐀ሀက ᠀ༀᤀᄀሀᜀጀ ᠀ༀᘀᄀጀ᠀ༀ
;:ԀᬀᬀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀጀༀᜀ ༀᔀᜀ ကᄀᔀကᤀ ༀက᐀ᄀကሀᘀ ༀကሀᄀကᜀ᠀
;!ԀഀऀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀ᠀᐀ᔀ ᐀ᄀကᔀᘀ ᤀᄀᤀ᐀ᘀ ᐀ကᤀᄀ᐀ᔀᜀ ᐀᐀ကᄀጀ᠀ሀ
+00ἀ ᰀ0ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀᜀ᐀ༀ ᐀ᔀᘀ ሀᄀༀ᐀ᜀ ሀᘀᘀᄀሀᤀሀ ሀᜀကᄀᘀᔀ᠀
+܀!ഀḀ!܀܀'ࠀᬀԀᰀԀഀఀ!ἀ ᐀᠀ ᐀᠀ ༀက᐀ᄀᤀ᠀ሀ ༀက᐀ᄀᤀᜀᔀ
.ഀЀఀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᔀ᐀ᔀ ༀᄀᔀ᐀ᔀ ጀᔀᄀ᐀ᜀༀ ጀༀᄀ᠀ༀༀ
>ᬀᰀఀ$1̀/Ԁ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀሀᤀ ᜀ᐀ ᤀ᐀ጀ ༀက᠀ᄀကᘀက ༀက᠀ᄀጀༀက
7Ѐ ᬀ܀ऀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀ᠀᠀ᘀ ༀጀሀ ༀᄀᤀ᠀က ᐀ༀ᠀ᄀ᐀ᤀᜀ ᐀ༀᤀᄀᔀༀᔀ
7܀ഀఀ-ԀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᜀကᜀ ᠀ༀက ကᄀက᠀ᔀ ᤀᘀጀᄀᔀ᠀ሀ ᤀᜀༀᄀကᜀሀ
7܀ഀఀ%$(ఀĀ0ఀ̀܀ഀ(Ȁ܀!A܀ఀ$ ကጀက ကጀက ༀༀကᄀᤀሀ᐀ ༀༀကᄀጀ᠀ሀ
7܀ഀఀ%$(ఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀᔀༀ᠀ ༀᄀ᠀᐀᠀ ሀᄀ᠀᠀ᜀ ༀᄀༀጀ᠀ᄀ᐀ᤀက ༀᄀༀጀጀᄀᜀༀᔀ
B!ఀ:)ᬀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᤀᤀᔀ ༀᔀᤀ ༀᄀᘀᤀᤀ ጀᤀᄀကᜀက ጀᜀᄀᔀ᠀ᜀ
%̀('̀ἀ܀ᴀഀ̀܀ഀ+̀-$ ကᄀကༀ᐀ ကကᄀᤀᤀᤀ ༀᄀ᠀ᜀᘀ ကᤀᄀ᐀ᤀᤀ ༀᄀ᐀ᜀᔀᄀᔀᜀሀ ༀᄀ᠀ᔀᤀᄀ᠀ሀༀ
<ԀԀऀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀကᄀᤀༀ᐀ ༀጀᄀ᐀ᜀ᠀ ᜀ᠀ᘀ ᐀ကᄀᜀ᠀᠀ ༀᄀᔀ᠀᠀ᄀᘀᤀᔀ ༀᄀᔀᘀᘀᄀᤀᔀ᐀
<̀ᬀᬀ܀6 !ԀԀ'ࠀᬀԀᰀԀഀఀ!ἀ ༀᄀሀጀ᐀ ᜀሀ ༀᄀᤀᘀᜀ ༀ᐀ᘀᄀᜀༀጀ ༀ᐀ጀᄀ᠀ጀᘀ
A!Ԁ'ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ကᄀጀ᐀᠀ ༀᤀᄀ᐀᐀ༀ ᠀ጀᄀကᤀሀ ༀᄀᘀᤀጀᄀᘀᜀጀ ༀᄀᜀༀጀᄀᔀሀ᠀
A!Ԁ'ᴀഀ̀܀ഀ+̀-$ ጀᄀ᠀က᠀ ᘀᜀᤀ ༀᔀᄀကༀᔀ ༀᄀကᜀ᐀ᄀጀᜀᜀ ༀᄀကጀ᠀ᄀༀጀᜀ
ᰀȀԀЀȀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ကကᄀ᠀ᔀ᠀ ༀᄀᔀሀᘀ က᐀ᄀ᠀ᤀༀ ကᄀᤀሀጀᄀሀጀက ကᄀᤀᜀ᐀ᄀᔀሀ᐀
&Ԁഀ̀Ѐ̀ᴀഀ̀Ȁ̀Ԁऀ ༀ᠀ကᄀༀᘀ᐀ ༀᘀᄀༀᔀᘀ ༀᔀᄀᤀༀᜀ ༀᤀጀᄀᜀጀᜀ ᤀᄀ᠀ᤀကᄀကကᘀ ᤀᄀᤀ᐀ကᄀༀကᤀ
*̀=܀ഀᴀഀ̀Ȁ̀Ԁऀ ᠀᐀ᄀሀༀጀ ᘀ᠀ᄀሀ᠀᐀ ᘀᄀ᠀ကက ༀကሀᄀ᠀ᜀ᠀ ሀᄀᘀကᔀᄀᘀༀက ሀᄀᜀ᠀ᤀᄀༀጀᤀ
5̀!Ȁ̀Ԁᬀऀ%̀(ഀᴀഀ̀Ȁ̀Ԁऀ ጀᘀᄀᔀᤀᜀ ကကကᄀᘀጀက ᘀሀᄀᔀᔀᔀ ᠀ကᄀ᠀ༀሀ ᠀᐀ᘀᄀကᘀሀ ᐀᠀ᄀༀༀᜀᄀက᐀ጀ ᐀᠀ᄀሀሀሀᄀሀༀ᠀
3!/̀(ᴀഀ̀Ȁ̀Ԁऀ ༀༀ᐀ᄀကကက ሀጀᄀကጀᔀ ጀᄀᘀሀᔀ ༀᜀကᄀကᤀက ሀᄀጀᔀༀᄀᔀ᐀ᤀ ᤀᄀᔀᜀ᐀ᄀကጀᜀ
)Ѐ/̀ᬀᬀԀᴀഀ̀Ȁ̀Ԁऀ ༀༀᘀᄀကᘀᜀ ༀက᐀ᄀሀᔀ᐀ ကကᄀᤀᜀᘀ ကᜀᄀ᠀ᜀሀ ကጀༀᄀጀሀ᐀ ༀᜀᄀሀༀᔀᄀ᐀ကሀ ༀᜀᄀᜀᔀကᄀကᘀᜀ
)ᬀᬀԀ@܀ ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ༀᔀᘀᄀᜀ᐀ᘀ ကᤀ᐀ᄀᔀᤀᤀ ༀ᐀ᄀሀᔀᔀ ᐀ᜀ᠀ᄀ᠀ᔀ᐀ ሀༀᄀᤀကༀᄀᤀကሀ ሀကᄀᔀᔀᤀᄀᔀကᜀ
ᰀȀȀᤀЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ሀሀ᐀ᄀሀᔀᔀ ሀሀ᐀ᄀሀᔀᔀ ᜀᄀᘀကᤀᄀሀᤀᜀ ጀᄀကᜀᔀᄀᔀᤀᜀ
ᨀᬀԀ=ഀऀԀ!)ᬀᬀԀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᄀༀᤀጀ ကᔀᜀ ကᄀ᐀ᘀᘀ ကᔀሀᄀᜀကက ကᔀᜀᄀༀጀጀ
&ԀᬀᬀԀ/Ԁᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကጀᄀᘀༀ᐀ ᐀ᄀༀᤀᔀ ᐀ကᄀᜀᘀ᐀ ᐀ᄀᘀကሀᄀༀሀᘀ ᐀ᄀᘀሀᜀᄀᔀ᐀ༀ
&ԀഀഀԀఀఀ)ᬀᬀԀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ က᠀ᄀሀကሀ ༀကᄀᘀ᠀᠀ ༀᄀᘀᔀ᠀ ᐀ᜀᄀጀᘀ᐀ ༀᄀကᤀကᄀကᤀጀ ༀᄀ᐀ᔀༀᄀက᠀ༀ
̀ഀഀḀ!ࠀᬀԀᰀԀഀఀ!ἀ ကᄀᘀጀᔀ ကᄀᘀጀᔀ ᠀ကༀᄀ᐀ᜀༀ ᠀က᠀ᄀༀᘀༀ
ᬀ܀/Ԁ!ऀᬀԀᴀഀ̀Ȁ̀Ԁऀ ᐀ༀᄀᘀጀༀ ༀ᠀ᄀᜀሀጀ ᐀ᄀༀ᐀က ᠀ጀᄀᘀᜀက ကᄀ᐀᠀ጀᄀᘀ᠀ᜀ ကᄀ᐀ጀጀᄀሀ᐀ᔀ
܀ఀఀ̀1܀$ഀԀ!ఀ#!'ᴀഀ̀Ȁ̀Ԁऀ ሀᘀᄀ᠀ጀᤀ ᘀᜀᄀᜀᘀༀ ༀ᠀ᄀᜀༀက ༀሀༀᄀༀᘀጀ ጀᄀကᘀᘀᄀက᠀᠀ ጀᄀ᠀ကᜀᄀ᠀က᐀
*ഀ$ᰀࠀᬀԀᰀԀഀఀ!ἀ ကᄀ᠀᐀ༀ ကሀሀ ကᄀᤀᜀᤀ ༀ᐀᐀ᄀᘀጀጀ ༀ᐀ᤀᄀ᠀ᜀ᠀
5܀!Ԁ(ఀ/̀ᬀᬀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᔀᄀༀᔀᔀ ༀༀᄀༀᔀ᐀ ༀᄀ᐀ጀ᠀ ᐀ကᄀሀጀᘀ ᜀ᠀ሀᄀጀ᐀ᔀ ᜀᘀᜀᄀሀကᤀ
5܀!ఀ1܀((ࠀᬀԀᰀԀഀఀ!ἀ ကᄀ᠀ᔀᔀ ༀကሀ ကᄀሀကሀ ༀ᠀ᤀᄀᘀᘀᔀ ༀ᠀ጀᄀကጀሀ
;Ԁἀ(Ԁ!/̀ᬀᬀԀᴀഀ̀Ȁ̀Ԁऀ ༀᄀကጀက ሀ᠀᠀ ༀᄀᜀ᐀ᤀ ጀༀༀᄀༀሀ᠀ ጀༀကᄀጀጀᔀ
;!/Ԁഀ(ఀԀ̀ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ က᐀ᄀᘀᤀᘀ ༀᄀᔀ᠀ᜀ က᠀ᄀᜀༀሀ ᤀᔀ᐀ᄀᔀጀሀ ᤀကᘀᄀጀༀᔀ
;Ԁ!ഀԀ/̀ᬀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ጀᄀကᜀ᐀ ᜀༀᜀ ༀᔀᄀༀᔀༀ ጀሀ᐀ᄀጀ᠀ᜀ ጀᤀ᠀ᄀᔀሀᔀ
+!ᰀ܀ഀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀᔀᜀሀ ᤀᄀༀကጀ ᜀကጀ ༀ᐀ᄀᔀ᠀᐀ ሀᘀᔀᄀༀ᐀᠀ ሀᜀ᐀ᄀༀᘀᘀ
+Ԁᬀऀ(Ḁ!-ᴀഀ̀Ȁ̀Ԁऀ ༀༀᄀက᠀ᜀ ကကᄀሀ᠀ᜀ ሀᄀጀༀༀ ᐀ጀᄀᘀᔀᘀ ᠀ᄀကሀሀᄀጀက᐀ ᠀ᄀကጀሀᄀᤀ᐀ᔀ
+܀!̀Ѐ܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀ᠀ሀጀ ༀᘀ᐀ ༀᄀᤀ᐀က ကༀᔀᄀༀጀᤀ ကༀༀᄀᜀကᜀ
>Ԁഀ6܀܀ऀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀက᠀ༀ က᐀ጀ ᠀ᄀ᠀ᜀᔀ က᠀ༀᄀༀကᤀ က᠀ሀᄀᤀᔀᤀ
>̀ऀ%ఀ!ԀԀఀ,Ԁ!ഀ̀ഀ- ԀഀఀԀ! ᐀ሀ ᐀ሀ ᐀ሀᄀༀᘀᜀ ᐀ሀᄀကༀ᠀
,̀ḀԀ!ఀἀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀሀᘀ᐀ ᐀ᄀ᠀᐀ᘀ ᜀᄀᔀༀᔀ က᐀᠀ᄀက᠀ᤀ က᠀ကᄀကሀᤀ
,̀/ԀĀ' $!ఀԀ!%Ѐ$܀܀ᬀ ᜀ ᜀ ကကᜀᄀጀༀሀ ကကᜀᄀጀက᐀
7!'<Ԁ(ఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᤀᄀጀሀጀ ကᜀᄀကᔀᤀ ကᄀᘀༀ᠀ ሀᘀᄀᜀᘀጀ ကᄀༀ᠀ᜀᄀᘀᜀ᐀ ကᄀကᔀᤀᄀᤀᤀက
7܀ഀఀԀ1̀܀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀ᐀ᤀ ᤀ᐀ᤀ ᐀ሀᔀᄀᔀကሀ ᐀ሀᔀᄀᤀᤀༀ
7܀ഀఀ-܀ᰀԀ!ἀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀሀᘀᔀ ༀᤀሀ ༀᄀᘀ᐀ሀ ༀ᐀ᘀᄀᔀ᠀᐀ ༀ᐀ᜀᄀᘀᘀጀ
Ā';!܀/Ԁᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀᄀᘀሀ᐀ ᜀᄀᘀ᐀က ༀ᠀ᄀ᠀ᜀሀ ᘀ᐀᠀ᄀ᠀᐀ᔀ ᘀ᠀ᜀᄀጀༀሀ
Āᬀऀᨀऀ܀ḀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᘀᄀᤀጀက ကጀᄀᜀᤀ᠀ ᐀ᄀᘀᘀༀ ᘀༀᄀ᐀ကᘀ ᐀ᄀༀᔀጀᄀကᔀᜀ ᐀ᄀༀᜀᔀᄀሀ᐀ሀ
#Ԁఀᬀᰀ $!ఀԀ!%Ѐ$܀܀ᬀ ༀᄀᘀᤀༀ ༀᄀᘀᤀༀ ကᤀᔀᄀሀᔀጀ ကᤀကᄀကᘀᔀ
#Ԁఀᬀᰀ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ᐀ሀᄀ᐀ᤀᜀ ᐀᐀ᄀᜀᜀᤀ ᠀ᄀကጀጀ ᘀ᐀ᄀሀሀ᐀ ᐀ᄀ᐀ጀጀᄀᜀကက ᐀ᄀ᠀ᘀ᐀ᄀ᐀ᘀሀ
#Ԁఀᬀᰀ.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ༀᔀကᄀᘀᜀሀ ᘀጀᄀᘀᔀက ༀᔀᄀሀကက ༀጀ᐀ᄀᔀᔀጀ ᤀᄀကༀጀᄀကᜀ᠀ ᤀᄀ᠀ༀကᄀကጀ᠀
#̀ഀԀ!Āᬀ̀/Ԁఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᜀᄀሀᔀጀ ကကᄀ᐀ᔀ᠀ ᐀ᄀༀᜀ᐀ ሀ᐀ᄀጀጀᤀ ကᄀ᐀ကᜀᄀᔀᘀༀ ကᄀ᐀ᜀကᄀᔀᤀᘀ
1̀ഀЀ܀ഀ)ᬀᬀԀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᘀᄀᤀကጀ ᐀ᘀᄀᜀ᐀ጀ ᠀ᄀጀ᐀ሀ ᤀᔀᄀ᠀ᔀ᐀ ᐀ᄀᜀጀᜀᄀᤀᜀᤀ ᐀ᄀጀሀጀᄀᔀጀᔀ
1܀(ԀᬀഀऀࠀᬀԀᰀԀഀఀ!ἀ ༀ᐀ᄀༀကጀ ༀጀᄀༀᤀ᐀ ကᄀༀ᐀ༀ ᐀᠀ᄀ᠀က᐀ ᐀ᄀကሀጀᄀᘀጀᤀ ᐀ᄀကጀ᠀ᄀကༀጀ
%ഀఀ1܀(ࠀऀЀఀ̀܀ഀ ܀܀0%Ѐ$܀܀ᬀ ကᄀᘀༀက က᠀᠀ ကᄀጀሀᤀ ༀሀကᄀကက᐀ ༀሀሀᄀༀᘀጀ
%ഀఀ1܀(ࠀᬀԀᰀԀഀఀ!ἀ ᠀᐀ᄀሀༀᜀ ሀᤀᄀ᐀ༀ᠀ ᜀ᠀ᄀༀᜀᘀ ᜀᄀᘀሀༀ ༀጀကᄀᘀᘀᔀ ༀༀᄀᤀ᐀᠀ᄀကᜀሀ ༀༀᄀᜀကᘀᄀᔀሀሀ
%ഀఀ1܀(+̀-$ ᜀༀᄀༀ᐀ᤀ ༀༀᤀᄀሀ᐀က ကሀᄀᔀᘀༀ ကကကᄀᘀ᐀ጀ ༀကᄀᤀༀᤀᄀሀᜀᤀ ༀကᄀᜀ᐀ጀᄀ᐀ကሀ
%ԀḀ(ఀ܀0܀ᬀ"ഀऀԀ0ԀഀऀԀഀఀ $!ఀԀ!%Ѐ$܀܀ᬀ ༀሀᤀ ༀሀᤀ ጀ᐀ᄀༀༀጀ ጀ᐀ᄀကᘀᤀ
%ԀḀ(ఀ܀0܀ᬀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀሀᄀጀᔀሀ ကᄀကᤀ᐀ ༀᜀᄀༀᤀᜀ ༀᄀ᠀ᘀሀᄀሀကᘀ ༀᄀ᠀ጀ᐀ᄀᤀጀሀ
%܀ഀ܀ᰀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ༀጀᄀᔀ᐀ᔀ ᤀሀᄀᤀᤀᘀ ጀᄀᜀሀ᐀ ጀ᠀ᄀሀሀᔀ ᘀᄀကጀሀᄀᜀༀሀ ᘀᄀ᐀ጀᔀᄀ᐀ᤀሀ
36̀ഀ+̀ᬀᬀ(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᔀᄀጀጀᔀ ကᔀᄀሀ᐀ༀ ༀᄀᘀ᐀ᔀ ᐀᐀ᄀကሀༀ ᘀᜀ᐀ᄀᤀ᐀ༀ ᜀༀᤀᄀᜀᜀက
36܀1܀Ѐ'ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀᄀ᐀ༀᜀ ကᜀሀ ሀᄀᤀᔀ᐀ ᐀ᔀᜀᄀᔀ᠀ሀ ᐀ༀ᐀ᄀᤀ᠀ᜀ
<-$ࠀᬀԀᰀԀഀఀ!ἀ ጀᄀጀጀ᠀ ༀကᄀ᠀᐀ᤀ ༀᄀሀༀᜀ က᐀ᄀጀ᠀ᜀ ༀᄀᔀ᠀᠀ᄀ᐀ༀጀ ༀᄀᔀᤀᜀᄀကᤀᘀ
<Ԁ(ఀ%̀ऀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᔀကጀ ကကༀ ༀᄀကሀᔀ ကༀᤀᄀက᠀ᘀ ကༀᘀᄀ᠀ጀᘀ
<Ԁ(ఀ%܀ഀ܀ᰀ ܀ഀఀἀᴀഀ̀܀ഀ+̀-$ ᐀᐀ᄀጀ᐀ᔀ ᠀ༀᄀᔀ᐀ᘀ ᠀ᄀᔀᘀጀ ᘀጀᄀᔀ᠀ᤀ ကᄀ᐀ༀᜀᄀᜀᜀ᠀ ကᄀ᐀ጀᘀᄀጀ᐀ᔀ
<̀ᬀᰀ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀᜀᤀᔀ ကᄀༀᤀ᐀ ᐀ጀᤀ ጀᄀ᠀ༀጀ ᐀ကᔀᄀༀሀሀ ᐀ကጀᄀሀᘀ᠀
<̀ഀऀ(܀!ᴀഀ̀Ȁ̀Ԁऀ ༀ᐀ༀᄀ᐀ᘀᔀ ጀᄀሀᔀሀ ༀ᠀ᔀᄀᜀᘀሀ ሀᄀᔀᤀጀᄀᜀሀᔀ ሀᄀကༀᔀᄀᘀကሀ
<!̀-$ఀࠀᬀԀᰀԀഀఀ!ἀ ጀᜀ᠀ ကᄀကᔀༀ ᐀ᄀༀᜀሀ ကᄀༀက᠀ᄀᤀᔀ᠀ ကᄀༀကᘀᄀᘀᜀᜀ
111122 California State Auditor Report 2003-107 California State Auditor Report 2003-107 111133
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀ
ጀࠀԀༀऀက᐀ऀᔀᄀᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀᨀᬀᄀᜀᄀ̀ᬀᄀᰀ̀Ѐ̀ᄀᴀᄀḀᄀᜀᜀᄀ᐀ༀऀကἂऀԀ᐀ऀࠀЀԀ ᄀЀᜀ!""!#"$
,ЀᜀऀЀ'ᄀᜀကᄀȀ ĀȀ̀ЀԀḀȀᜀ᐀ऀᔀᄀ
ጀ̀ᜀༀࠀ̀ऀȀЀԀĀऀᤀᄀ'ᄀကऀऀကĀᄀЀࠀᬀᄀᜀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀
ĀЀᜀကᄀ̀ᄀጀ̀ᜀༀࠀ̀ऀȀЀԀ Ѐᰀ̀ЀḀḀ ᰀༀ&&Ȁᜀ̀Ѐ ᠀ᜀȀကᜀЀᤀᴀᄀḀᄀᜀᜀᄀ +ᄀࠀᄀऀᔀᄀ᐀ᜀȀᤀ +ᄀࠀᄀऀᔀᄀḀȀᜀ܀ԀԀ
ጀᤀ&ᜀȀᔀᄀᤀᄀ̀)ᜀЀ̀ ᠀ༀ*ԀऀࠀᰀࠀᬀȀȀԀ ᴀᄀᔀᄀԀȀ&ᤀᄀ̀ ܀ᄀᤀᄀ̀ ᐀ᜀȀᤀ᐀ !""-#"!̀Ȁ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ% ᠀ᜀȀကᜀЀᤀ ܀ࠀࠀȀༀ̀Ѐ*ऀԀऀ̀%܀ࠀ̀ +ᄀḀȀᜀᤀ᠀ᜀȀကᜀЀᤀ ᰀ%̀ᄀᤀ ᠀ༀ&ऀԀĀᄀ̀ऀက !""!#"$ ऀ܀&&ᄀऀ.'/- ᠀ᜀȀကᜀЀᤀ
ᰀ̀ЀऀԀЀༀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᜀᄀᘀᤀᘀ ༀሀጀᄀ᐀ᘀሀ ကᄀሀ᐀ᘀ ༀᘀᔀᄀᤀᘀጀ ༀᘀᄀༀᔀᔀᄀကကጀ ༀᘀᄀကᘀᔀᄀጀᔀᜀ
Ԁ!Ԁ(ᴀഀ̀Ȁ̀Ԁऀ ༀༀጀᄀ᐀ᔀᘀ ጀᔀᄀ᐀ᘀ᐀ ༀᜀᄀᜀᘀሀ ကကᜀᄀሀሀሀ ༀᤀᄀሀကᘀᄀᜀጀ᠀ ༀᤀᄀᘀሀᤀᄀ᠀᠀ጀ
$ఀ܀ᰀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀကᄀጀᔀༀ ༀᄀကᜀ᐀ ༀ᠀ᄀༀᜀ᠀ ༀᄀᤀᜀကᄀጀᔀༀ ༀᄀᤀጀᘀᄀᔀᜀሀ
ࠀᰀ0̀!Ԁᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᔀᄀ᐀ᘀ᠀ ᜀᄀༀጀᤀ ᠀ᜀᄀሀᘀᔀ ᘀᄀༀ᠀᐀ᄀᔀᤀ᐀ ᘀᄀༀጀༀᄀᤀ᐀᠀
;!ఀఀ܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကༀᜀ ကༀᜀ ༀ᐀ᜀᄀ᠀ጀༀ ༀ᐀ᜀᄀᘀༀᔀ
+!ఀ1ഀ(܀ᰀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀጀᤀሀ ༀᄀᜀᔀက ᜀᄀᘀᤀᘀ ጀ᐀ကᄀሀᘀ᐀ ጀ᠀ༀᄀ᐀᠀ᔀ
+̀Ѐ'ᰀഀࠀᬀԀᰀԀഀఀ!ἀ ༀᤀᄀ᐀᐀ᜀ ሀᔀᄀᜀကᤀ ༀᄀጀ᠀᠀ ᤀጀᄀༀᔀᜀ ጀᘀကᄀሀሀᘀ ༀᄀᔀ᠀ༀᄀᤀᤀሀ
+-$(܀ഀᴀഀ̀Ȁ̀Ԁऀ ༀ᐀ᄀᘀሀᤀ ကᤀᄀᜀጀༀ ᐀ᄀᤀༀጀ ᠀᠀ᄀကᤀᤀ ᐀ᄀᔀᘀༀᄀကሀᜀ ᐀ᄀༀༀሀᄀሀက᐀
>ԀἀԀ(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᘀᄀᤀᤀᔀ ༀᄀሀᘀᔀ ကጀᄀက᐀ᔀ ༀᄀᜀ᠀᐀ᄀጀᜀ᐀ ༀᄀᜀᘀ᐀ᄀကༀ᐀
>ഀ̀-$ఀ(5Ԁ!!ἀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀᤀᜀᜀ ༀᄀᜀᜀༀ ကᘀᔀ ሀᄀᜀ᐀ጀ ༀᜀሀᄀᘀ᐀᠀ ༀጀༀᄀሀᘀ᐀
,;!ഀ-ԀࠀᬀԀᰀԀഀఀ!ἀ ሀጀༀ ሀጀༀ ကሀᄀᘀᔀᔀ ကᤀᄀကጀༀ
7܀ऀԀ(ఀ܀ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ༀጀᤀᄀ᐀ᜀሀ ᐀᠀ጀᄀကༀက ሀጀᄀᜀༀက ᐀ሀᄀ᐀ᤀᜀ ᤀ᠀ᔀᄀᘀᘀᘀ ᠀᠀ᄀᔀᘀሀᄀ᐀᠀ༀ ᠀᠀ᄀᘀༀᤀᄀༀༀᘀ
7܀ऀԀ(ఀ܀ ̀ఀἀ+̀-$ ᘀကᄀကༀༀ ကሀᄀᜀሀᔀ ጀᜀᄀᔀᤀༀ ༀሀᄀሀሀ᐀ᄀሀ᐀ༀ ༀሀᄀᤀሀༀᄀሀጀက
9Ԁ6ᰀഀ !܀6(,ഀऀ̀ഀ-ᴀഀ̀Ȁ̀Ԁऀ ᐀ᄀက᠀ሀ ᐀᐀ᄀༀᔀሀ ᠀ᄀሀጀ᠀ ᠀ᔀᄀጀ᠀᠀ ᐀ᄀ᠀ᘀᔀᄀᜀᜀᜀ ᐀ᄀሀༀༀᄀᜀ᐀᐀
Ā'ऀᬀԀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᤀሀᄀ᠀ጀጀ ጀᄀሀᤀᤀ ጀᄀༀༀᤀ ᜀ᠀ᄀༀᜀༀ ᤀᄀᔀ᠀ကᄀᔀᔀጀ ᤀᄀༀကᤀᄀༀᜀጀ
#!ऀ̀(ԀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀሀᘀ᐀ ጀጀက ሀᄀሀᤀሀ ကᜀༀᄀጀༀ᠀ ကᜀᘀᄀ᠀ᘀጀ
#ఀఀԀ!(܀ഀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᘀᤀᄀጀ᐀က ᐀ᘀᄀᘀ᠀᠀ ᜀᄀကက᠀ ༀကကᄀጀᔀᔀ ᤀᄀᘀᘀᔀᄀကሀጀ ᤀᄀᜀጀ᐀ᄀༀሀጀ
1̀/Ԁ!Ḁഀ'ᴀഀ̀Ȁ̀Ԁऀ ༀ᠀ᄀက᐀ᤀ ሀᔀᄀᘀᤀက ሀᄀᤀጀጀ ᘀᔀᄀᤀጀᘀ ᠀ᄀᜀᔀጀᄀ᠀ༀ᠀ ᠀ᄀᜀᜀᔀᄀༀༀༀ
1܀ḀԀ!ఀ(5Ԁ!!ἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᄀ᠀ᘀༀ ༀᘀጀ ကᄀᤀሀᔀ ကሀကᄀကᘀ᐀ ကሀ᠀ᄀጀက᐀
%ᬀ̀ऀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ሀᄀሀༀሀ ကကᄀ᠀᐀ጀ ᤀᄀ᐀᐀ሀ ᤀ᠀ᄀကᜀጀ ᠀ᄀጀᜀ᐀ᄀ᠀ᘀ᠀ ሀᄀᔀ᠀ᘀᄀᘀᤀ᐀
%$̀ᬀ܀$ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀጀ᠀ᤀ ༀ᐀ ᐀ᔀሀ ᠀ᄀကᤀ᠀ ကༀᘀᄀༀᤀက ကကༀᄀ᠀ကᤀ
%ఀഀ̀(ᬀ(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᘀᄀᜀᔀᜀ ᐀ကᄀက᐀ༀ ᤀᄀༀ᐀ጀ ᤀᤀᄀༀᘀᜀ ሀᄀ᐀ጀༀᄀᘀ᐀ᔀ ሀᄀ᠀ሀᘀᄀጀᔀᜀ
%ἀᬀ/ഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᘀကᄀᔀကᘀ ༀ᐀ༀᄀ᐀ᜀጀ ༀ᠀ᄀᤀᤀༀ ကༀᜀᄀᔀᘀᘀ ᜀᄀሀሀᤀᄀሀကᜀ ᜀᄀᘀᘀ᠀ᄀᤀᔀሀ
3!ᬀ܀Ѐ'.܀̀ഀఀࠀᬀԀᰀԀഀఀ!ἀ ሀ᐀ᄀጀༀᜀ ᘀကᄀᜀጀᜀ ༀᘀᄀሀᔀᤀ ༀ᠀᠀ᄀ᐀ကက ༀ᠀ᄀᤀᔀᘀᄀကᘀጀ ༀ᠀ᄀᘀሀༀᄀᤀᔀༀ
3!ᬀ܀Ѐ'.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ᠀ကᄀ᐀ༀᔀ ᘀᄀᤀ᠀᐀ ᠀ጀᄀጀሀ᐀ ᠀ᄀሀሀကᄀᜀကሀ ᠀ᄀᤀᔀကᄀᘀᘀጀ
ᴀഀ̀/Ԁ!(̀ఀἀ#Ḁᬀ̀Ѐ%Ѐ$܀܀ᬀ(%ఀഀ̀(ᬀ( ᐀ༀᔀ ᐀ༀᔀ က᠀᠀ᄀᜀᜀጀ က᠀ሀᄀༀጀᜀ
)ᬀᬀԀἀ&(̀ഀԀ((+̀-$%Ѐ$܀܀ᬀ ༀကᤀ ༀကᤀ ကᜀᄀᘀ᐀ᤀ ကᜀᄀᜀᤀက
)ᬀᬀԀἀ+܀ᰀԀ.܀̀ഀఀࠀᬀԀᰀԀഀఀ!ἀ ᠀᠀ሀ ᠀᠀ሀ ᐀ᤀ᠀ᄀ᐀က᐀ ᐀ᤀ᠀ᄀᘀᤀᜀ
<ఀԀ!Ȁ܀!ऀᴀഀ̀Ȁ̀Ԁऀ ᐀ကᄀᘀ᠀ጀ ᐀᐀ᄀᤀ᠀ༀ ကᄀጀ᠀ሀ ᤀጀᄀ᐀᐀ሀ ᐀ᄀᔀᤀሀᄀሀᤀༀ ᐀ᄀༀ᐀᠀ᄀᜀጀᤀ
ᰀༀ̀̀ᄀᜀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀጀᄀༀ᠀᐀ ༀሀ᐀ᄀᤀ᠀ᘀ ᐀ጀက ༀᘀ᐀ᄀༀᜀက ကᄀက᠀ༀᄀሀကᔀ ကᄀ᠀ༀ᠀ᄀᘀᔀက
&!̀ఀఀഀࠀᬀԀᰀԀഀఀ!ἀ ༀᘀᄀ᐀᐀᠀ ሀᄀ᠀ᤀᔀ ༀᄀကᔀက က᐀ᄀጀጀᤀ ጀጀᜀᄀᔀጀက ༀᄀᔀကကᄀᔀᜀᜀ
&!܀6ഀ(ࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀᤀᜀ᠀ ᠀ᄀༀ᐀ጀ ᐀ᔀᔀ ጀᄀༀက᐀ က᠀ᜀᄀༀကᜀ ကሀᘀᄀကሀᔀ
ࠀ(ఀ9̀Ѐ܀ᬀ(.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ᤀᄀᜀက᐀ ᠀ጀ᠀ ᘀᄀ᐀ༀᘀ ᐀ༀကᄀᔀሀᔀ ᐀ༀጀᄀ᐀ᤀᘀ
5!ഀ'ᬀ̀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀༀᄀᘀကᜀ ᜀᘀက ༀကᄀᤀᔀᔀ ሀကༀᄀᘀᜀᤀ ሀ᐀᠀ᄀ᐀ᜀᤀ
,̀/ԀĀ'ᴀഀ̀Ȁ̀Ԁऀ ᐀ሀᄀጀሀᜀ ᐀᐀ᄀༀᤀ᐀ ᤀጀᄀༀကༀ ᐀ᄀ᠀᠀ༀᄀᔀጀᘀ ᐀ᄀሀༀᔀᄀကༀᜀ
7!Ѐᰀ"ᬀᬀ̀ഀ܀̀(ᴀഀ̀܀ഀ ကᄀ᐀ጀᜀ ကᄀ᐀ጀᜀ ᠀ᤀᔀᄀጀᜀጀ ᠀ᤀ᐀ᄀ᐀ᜀᘀ
7Ԁ!̀ऀ̀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᄀༀᔀက ༀᄀက᐀က ༀ᐀ༀ ᐀ᄀ᠀ᤀሀ ༀጀ᠀ᄀ᠀ሀᘀ ༀጀᘀᄀጀကက
9Ԁ(ఀ!܀ࠀᬀԀᰀԀഀఀ!ἀ ကᄀᤀጀက ༀጀᔀ ကᄀᜀᜀက ༀ᐀ᤀᄀက᠀ᜀ ༀ᐀ጀᄀༀ᐀ༀ
#ᬀԀ(ഀఀ;!܀/Ԁ.܀̀ഀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကᄀ᐀ᘀᜀ ᐀᠀ሀ ကᄀᘀက᐀ ᐀ᤀကᄀሀ᐀᠀ ᐀ᤀሀᄀကሀᘀ
%ఀఀԀ!ᴀഀ̀܀ഀ+̀-$ ༀᘀᄀ᠀ᔀᘀ ጀᄀༀကༀ ༀᄀ᐀ᤀက ကᘀᄀᜀጀᔀ ᤀ᐀᠀ᄀ᐀ကᤀ ᤀᤀကᄀကༀሀ
<̀ഀ($̀0ࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᜀ᠀᠀ ༀༀᤀ ༀᄀጀᤀᔀ ༀ᐀ᔀᄀༀጀༀ ༀ᐀ကᄀༀሀༀ
AḀ ̀ఀἀ $!ఀԀ!%Ѐ$܀܀ᬀ ᐀ᄀᘀᤀༀ ᐀ᄀᘀᤀༀ ᐀᐀ሀᄀကጀ᐀ ᐀᐀ጀᄀᔀሀ᠀
AḀ ̀ఀἀᴀഀ̀Ȁ̀Ԁऀ ༀሀᔀᄀሀᔀᜀ ༀᜀጀᄀ᠀ༀᘀ ကༀᄀᜀᔀᤀ ᐀ᤀༀᄀᘀ᐀ༀ ༀጀᄀᜀᘀကᄀ᠀ᤀᤀ ကᔀᄀက᐀᠀ᄀༀጀᘀ
ĀᄀᬀЀᤀЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ က᠀ༀ က᠀ༀ ᐀ᄀᜀᜀᘀᄀ᐀ጀᔀ ᐀ᄀᜀᜀᘀᄀᤀ᐀ༀ
ᨀഀఀԀᬀ܀0ԀࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀᘀༀက ᐀ሀᄀᔀᔀ᠀ ༀᄀကᤀᔀ ᠀ကᄀጀᘀᤀ ༀᄀༀᘀༀᄀ᠀ᜀ᠀ ༀᄀကༀ᠀ᄀ᠀ᤀᔀ
&ԀഀऀࠀᬀԀᰀԀഀఀ!ἀ ༀሀጀ ༀሀጀ ༀༀᜀᄀကༀༀ ༀༀᜀᄀ᐀ᘀᔀ
܀!ഀ̀ഀ-ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ကကᄀ᠀ጀᘀ က᠀ᄀሀᤀ᐀ ᐀ᄀᜀༀᔀ ሀᔀᄀᜀᘀᔀ ᠀ᄀༀᔀጀᄀ᐀ጀက ᠀ᄀༀᤀᔀᄀကᤀက
܀!ഀ̀ഀ-ᴀഀ̀܀ഀ+̀-$ ᠀ᄀ᠀᐀ሀ ༀᄀᘀᔀሀ ᤀᄀༀ᠀ᔀ ༀᄀሀ᠀᠀ᄀᜀጀༀ ༀᄀሀሀༀᄀᔀ᐀ༀ
ࠀᬀ'̀ഀ(ࠀᬀԀᰀԀഀఀ!ἀ ᘀጀ᠀ ᘀጀ᠀ ᘀᘀᄀᘀༀ᠀ ᘀᜀᄀሀᔀᜀ
ࠀ/Ԁ!-!ԀԀഀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᔀᄀᔀᤀᜀ ༀ᠀ᄀᔀᜀᔀ ༀᄀᘀጀက ကሀᄀጀ᠀ᔀ ༀᄀሀကᜀᄀᜀᘀ᐀ ༀᄀሀሀ᠀ᄀᜀༀက
5ᬀ܀!ഀ܀ἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᔀᘀᔀ ሀ᐀က ᜀༀ ༀᄀᤀᜀ᐀ ጀༀᄀ᐀ᜀက ጀ᐀ᄀᔀᤀሀ
;Ԁ!ḀԀ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀሀᄀሀᤀ᐀ ᠀ᄀကᔀက ༀጀᄀᘀᤀሀ ༀᄀༀ᐀ကᄀᤀሀᤀ ༀᄀༀሀကᄀ᠀ကༀ
,((Ԁഀ)̀Ԁ6ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᜀᄀᘀᔀ᠀ ᐀ᄀ᐀ጀᤀ ༀကᄀༀᔀᔀ ᘀ᐀᐀ᄀᘀᜀሀ ᘀ᠀ሀᄀᜀᜀሀ
,܀(7܀ᬀ̀ഀ܀(ᴀഀ̀Ȁ̀Ԁऀ ሀᄀᔀᘀᤀ ሀᄀᔀᘀᤀ ༀᄀᘀᔀ᠀ᄀကᔀ᐀ ༀᄀᘀᔀጀᄀကᘀጀ
7ഀఀ܀ഀ.܀̀ഀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀሀༀက ༀᄀሀༀက ༀᘀ᐀ᄀᘀ᠀က ༀᘀሀᄀကሀ᠀
#ᬀᰀ)ᬀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᔀༀက ༀᄀᔀༀက ༀᤀ᠀ᄀᔀᘀ᠀ ༀᤀሀᄀᔀᜀᤀ
1Ԁऀ&ᬀȀȀ.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ကᘀᄀༀༀᤀ ᐀ᄀᜀ᐀᐀ ᐀ᔀᄀጀ᠀ጀ ကᄀጀༀကᄀༀᜀᜀ ကᄀጀ᠀᐀ᄀༀ᐀ᘀ
1Ԁऀ&ᬀȀȀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ကᄀᜀጀᘀ ᐀ᤀᄀሀᔀက ᠀ᄀ᠀ᔀ᠀ ᘀ᐀ᄀᜀᔀ᐀ ᠀ᄀ᐀᠀ကᄀ᠀က᐀ ᠀ᄀ᠀ༀᤀᄀကကᤀ
1ԀԀऀ( !ԀԀ'ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀᘀᤀက ᐀ᄀᘀᤀက ကሀᜀᄀጀᤀሀ ကᤀကᄀᘀကᘀ
1̀Ѐ$Ȁ̀ԀᬀऀࠀᬀԀᰀԀഀఀ!ἀ ሀᄀሀᤀጀ ᠀ጀༀ ᐀ሀက ᤀᄀ᠀ༀက ᐀ᘀ᐀ᄀ᐀ᜀሀ ᐀ᘀጀᄀᘀጀᘀ
Āᜀऀऀ̀%ᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀᄀ᠀ᘀᜀ ༀᄀ᠀ᘀᜀ ᤀᔀᘀᄀᘀᜀᘀ ᤀᔀጀᄀကᤀሀ
&!ഀఀ1ഀЀ$ࠀᬀԀᰀԀഀఀ!ἀ ကᄀༀ᐀ጀ ༀᄀ᠀ကᘀ ༀሀ᠀ ᐀ᄀᘀကᔀ က᐀ᜀᄀᤀᜀᤀ က᠀ကᄀ᠀ᔀሀ
܀ȀȀԀԀ !ԀԀ'ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᜀᔀ ᐀ᔀ ᠀ༀᔀ ሀሀᄀༀᜀༀ ሀሀᄀሀጀༀ
܀=&!ࠀᬀԀᰀԀഀఀ!ἀ ሀጀᔀ ሀᘀ᠀ ᐀ጀ ༀᄀကᔀ᐀ ༀༀ᐀ᄀᜀကጀ ༀༀሀᄀᔀ᐀က
*܀-ᬀ( ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀጀᔀጀ ༀᄀᘀጀᘀ ကᘀက ሀᄀጀᘀᜀ ᐀᐀ༀᄀᜀᘀᘀ ᐀᐀ᘀᄀᜀሀሀ
.ഀЀఀ̀܀ഀ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀሀ᠀ጀ ጀᜀက ༀ᐀ༀ ကᄀᤀᤀက ༀᤀሀᄀ᐀ༀ᐀ ༀᤀᘀᄀጀᘀሀ
,Ԁ6̀(ఀ܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀ᠀ᘀጀ ༀᄀ᠀ᘀጀ ᐀᐀ᤀᄀሀ᠀ᤀ ᐀᐀ᜀᄀᔀကሀ
7܀ഀఀ̀ഀ)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ᘀᄀ᐀᐀ጀ ᜀᔀᜀ ᜀᄀༀ᠀ᘀ ༀᄀᤀကᤀᄀᘀ᐀ᔀ ༀᄀᤀ᐀᠀ᄀᜀᘀᘀ
%܀ఀ$Ԁ!ഀ3!̀ഀ̀ఀἀ.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ༀᄀကༀᘀ ᘀᄀကᔀሀ ᐀᐀ᔀ ᜀᄀᘀሀက ሀᤀ᠀ᄀༀᜀጀ ሀᘀကᄀጀ᠀ༀ
3!̀ഀ̀ఀἀ ԀഀఀԀ!ࠀᬀԀᰀԀഀఀ!ἀ ᤀကᘀ ᤀᔀ ᤀᜀᘀ ᜀༀᄀက᐀ༀ ᜀༀᄀጀༀጀ
3!̀ഀ̀ఀἀᴀഀ̀܀ഀ+̀-$ ༀ᐀ᄀጀᜀᔀ ጀሀ᐀ ༀ᠀ᄀጀ᐀᐀ ༀᄀༀጀጀᄀ᠀ᘀᔀ ༀᄀကༀ᠀ᄀ᠀ᔀက
<Ԁ/Ԁ!/̀ᬀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ༀ᐀ᄀᘀༀጀ ༀ᐀ᄀᘀༀጀ ᜀሀ᐀ᄀᔀ᐀ᤀ ᜀᤀᤀᄀᘀሀሀ
ĀༀԀЀᜀᄀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ༀᄀကᘀᜀ ༀᄀ᐀᐀က ကᄀᤀༀᔀ ᐀ᜀᄀကᜀᜀᄀᤀကᤀ ᐀ᜀᄀကጀༀᄀက᐀ᘀ
ᨀᬀᬀԀഀ(6܀!ఀ$ࠀᬀԀᰀԀഀఀ!ἀ ᘀሀᄀༀᘀᔀ ကᄀጀሀᔀ ᘀᜀᄀༀကᔀ ᤀᤀᔀᄀᜀ᐀ᤀ ᘀ᐀ᜀᄀጀሀᤀ
ᨀᬀఀ)̀(ఀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᔀ᐀ᤀ ༀᄀᔀ᐀ᤀ ༀᄀᘀༀ᠀ᄀሀကሀ ༀᄀᘀༀሀᄀሀᤀༀ
&Ԁഀ)̀(ఀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀሀ᐀ᤀ ᐀ᄀᤀᔀᘀ ᐀ကᤀ ᜀᄀ᠀ᤀጀ ᠀᐀ༀᄀༀሀᘀ ᠀᐀ጀᄀᤀကᤀ
&!ఀ܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᘀᄀᘀᤀሀ ᐀ༀᄀ᐀᐀᠀ ᠀ᄀᘀᔀሀ ᘀ᐀ᄀᜀᔀ᠀ ᠀ᄀ᐀ሀ᠀ᄀሀ᠀ጀ ᠀ᄀ᠀ကᜀᄀ᐀ሀ᐀
̀ఀ!(%܀ఀ$3ᬀԀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀༀ᠀᐀ ᜀᤀᔀ ሀጀ ကᄀᔀᤀက ༀༀጀᄀ᠀ᘀ᐀ ༀကༀᄀሀ᐀ሀ
ఀᬀԀ!Ā!܀(̀.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᠀᐀ᄀᜀሀༀ ᠀ᘀᄀሀ᠀ᤀ ᘀᄀጀሀᘀ ጀጀᄀ᐀ሀ᠀ ༀᔀᄀ᐀ༀကᄀᔀༀጀ ༀᔀᄀ᠀ༀༀᄀ᐀ᘀက
*̀ഀḀᴀഀ̀Ȁ̀Ԁऀ ༀᔀᔀᄀᘀሀሀ ሀᔀᄀကༀጀ ༀᔀᄀ᐀ကᤀ ༀᤀༀᄀ᐀ᔀᔀ ጀᄀကက᐀ᄀᜀက᐀ ጀᄀ᐀ᜀሀᄀༀက᐀
*Ѐ܀!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀༀጀᤀ ᤀᄀༀጀᤀ ᠀ᤀᤀᄀᔀᜀጀ ᠀ᘀကᄀကᜀሀ
ࠀ!ᬀ̀ᰀ!ఀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᜀᄀ᠀က᠀ ကༀᄀሀ᠀ᤀ ᤀጀᄀጀᘀᔀ ᠀ᄀᘀༀᔀᄀᤀᘀጀ ᠀ᄀᘀᜀᔀᄀᤀ᠀ጀ
ࠀ=ԀఀԀ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᐀ༀᄀᔀሀ᐀ ᐀ጀᄀᜀ᠀ༀ ᐀ᄀᜀကᜀ ᘀ᠀ᄀᘀကက ᐀ᄀሀጀ᐀ᄀᤀ᠀က ᐀ᄀᤀᤀᜀᄀ᐀ᤀ᐀
ࠀ=ԀఀԀ!ᴀഀ̀܀ഀ+̀-$ ကᤀᄀᘀᘀሀ ကᔀᄀᤀᤀሀ ကᄀᔀ᐀ༀ ᠀ጀᄀ᠀ᘀༀ ༀᄀᘀጀ᐀ᄀ᠀ᔀᤀ ༀᄀᜀ᠀ကᄀᜀᘀᘀ
5!ᰀԀ!(/̀ᬀᬀԀᴀഀ̀Ȁ̀Ԁऀ ሀᤀᄀሀᔀᔀ ሀကᄀጀᤀ᐀ ༀᔀጀᄀ᠀ᤀ᐀ ሀᄀༀᘀကᄀက᠀᠀ ሀᄀကᜀༀᄀᘀᔀᘀ
+܀0ԀࠀᬀԀᰀԀഀఀ!ἀ ကᄀ᐀က᐀ ༀᘀሀ ကᄀ᠀ጀᜀ ༀ᠀ᤀᄀ᐀ᜀ᠀ ༀ᠀ᜀᄀᜀᜀ᐀
+܀ఀ%0!̀ഀ-(ࠀᬀԀᰀԀഀఀ!ἀ ᘀᔀༀ ሀ᐀ ᘀሀ᠀ ༀᔀጀᄀ᐀ᜀ᠀ ༀༀᔀᄀༀ᐀ᜀ
>̀ഀ-(1̀/Ԁ!ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀ᐀ᄀက᠀ᔀ ᘀᄀᔀ᠀ༀ ጀሀ᐀ ကༀᄀက᐀᠀ ༀᄀ᠀ᘀᘀᄀᘀᔀጀ ༀᄀ᠀ጀᜀᄀጀ᠀᐀
,̀ḀԀ!ఀἀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀᤀကᔀ ᠀᐀ᜀ ᠀ᄀᔀሀᜀ ᐀ᜀ᐀ᄀሀጀጀ ᐀ᜀᘀᄀᤀሀᜀ
,̀ഀऀ(ἀᴀഀ̀Ȁ̀Ԁऀ ᐀ሀᄀᔀᘀ᐀ ᠀᠀ᄀༀက᐀ ᘀᄀ᠀ༀက ᜀᤀᄀᤀᔀᜀ ᜀᄀᘀᜀᤀᄀᤀ᠀ጀ ᜀᄀᜀᘀ᐀ᄀကሀᘀ
7܀ഀ(܀ഀ%ᬀఀഀ.܀̀ഀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀༀᄀᜀᔀက ᤀᄀༀሀሀ ᠀ကༀ ༀᜀᄀ᐀ᘀᜀ ጀሀሀᄀ᐀ᘀᜀ ጀᘀ᐀ᄀᘀሀᤀ
Ā')ᬀᬀԀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀ᄀᜀ᠀ሀ ᜀ᐀᠀ ሀᄀᤀᘀጀ ᘀᘀᔀᄀ᠀ᘀ᠀ ᘀᘀᤀᄀༀሀ᐀
Āఀ(̀ऀԀ !ԀԀ'ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀሀᘀᘀ က᠀ᤀ ᐀ᄀᜀက᐀ ကᔀሀᄀᘀᔀ᐀ ကᔀጀᄀሀကᤀ
#ᬀ܀)Ԁ!ऀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀᄀᔀကᘀ ༀᄀᔀᔀᜀ ᤀᄀᔀ᐀ሀ ጀᜀᔀᄀༀ᐀᠀ ጀᜀᤀᄀༀᤀጀ
#̀=ᬀԀἀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ က᐀ᄀ᠀ሀᤀ ጀᄀᘀᜀᘀ ༀᄀጀᔀᘀ ᐀ሀᄀༀሀᔀ ကᄀᘀᤀᔀᄀᘀሀጀ ကᄀᘀጀሀᄀጀᔀጀ
#ᬀԀ(ഀఀ)̀Ԁ6ࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᔀကᘀ ༀᄀᔀကᘀ ༀᄀༀጀᘀᄀጀᜀጀ ༀᄀༀጀጀᄀᔀༀሀ
#܀!ఀԀ!/̀ᬀᬀԀᴀഀ̀Ȁ̀Ԁऀ က᐀ᤀᄀጀༀᘀ က᐀ᔀᄀ᠀ᤀጀ က᐀ᄀကᜀᤀ ᠀ጀᔀᄀᤀᘀက ကᤀᄀကကሀᄀༀ᠀ᘀ ကᤀᄀᘀༀሀᄀᜀༀጀ
111144 California State Auditor Report 2003-107 California State Auditor Report 2003-107 111155
ĀȀ̀ЀԀ܀ԀԀȀࠀЀ̀ऀȀ̀ȀఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀऀᄀሀ
ጀࠀԀༀऀက᐀ऀᔀᄀᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀᨀᬀᄀᜀᄀ̀ᬀᄀᰀ̀Ѐ̀ᄀᴀᄀḀᄀᜀᜀᄀ᐀ༀऀကἂऀԀ᐀ऀࠀЀԀ ᄀЀᜀ!""!#"$
,ЀᜀऀЀ'ᄀᜀကᄀȀ ĀȀ̀ЀԀḀȀᜀ᐀ऀᔀᄀ
ጀ̀ᜀༀࠀ̀ऀȀЀԀĀऀᤀᄀ'ᄀကऀऀကĀᄀЀࠀᬀᄀᜀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀ ĀȀ̀ЀԀĀᬀᄀᄀఀഀ܀
ĀЀᜀကᄀ̀ᄀጀ̀ᜀༀࠀ̀ऀȀЀԀ Ѐᰀ̀ЀḀḀ ᰀༀ&&Ȁᜀ̀Ѐ ᠀ᜀȀကᜀЀᤀᴀᄀḀᄀᜀᜀᄀ +ᄀࠀᄀऀᔀᄀ᐀ᜀȀᤀ +ᄀࠀᄀऀᔀᄀḀȀᜀ܀ԀԀ
ጀᤀ&ᜀȀᔀᄀᤀᄀ̀)ᜀЀ̀ ᠀ༀ*ԀऀࠀᰀࠀᬀȀȀԀ ᴀᄀᔀᄀԀȀ&ᤀᄀ̀ ܀ᄀᤀᄀ̀ ᐀ᜀȀᤀ᐀ !""-#"!̀Ȁ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ᠀ᜀȀကᜀЀᤀ ᘀЀ̀ᄀကȀᜀऀࠀЀԀ
ఀȀࠀЀԀഀༀࠀЀ̀ऀȀ܀ကᄀࠀ% ᠀ᜀȀကᜀЀᤀ ܀ࠀࠀȀༀ̀Ѐ*ऀԀऀ̀%܀ࠀ̀ +ᄀḀȀᜀᤀ᠀ᜀȀကᜀЀᤀ ᰀ%̀ᄀᤀ ᠀ༀ&ऀԀĀᄀ̀ऀက !""!#"$ ऀ܀&&ᄀऀ.'/- ᠀ᜀȀကᜀЀᤀ
1̀Ѐ$-!܀/ԀࠀᬀԀᰀԀഀఀ!ἀ ကᄀ᠀᠀ᤀᄀᜀሀጀ ကༀᄀᔀሀᜀ ༀᄀ᠀ༀༀ ကᄀ᠀ᤀጀᄀ᐀ကᜀ ᐀ᄀကᔀ᠀ᄀ᠀က᠀ ሀᄀᤀᘀ᐀ᄀᘀሀက
1܀Ѐ'Ȁ܀!ऀࠀᬀԀᰀԀഀఀ!ἀ ᘀᔀሀ ᘀᔀሀ ሀᤀ᠀ᄀሀ᐀ሀ ሀᤀሀᄀက᠀ᔀ
%Ԁ?܀̀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀᄀᤀጀጀ ᐀ᄀᤀ᠀ᤀ ᤀᜀሀ ༀ᠀ᄀᔀ᐀ᔀ ᤀᤀༀᄀጀༀᘀ ᤀᘀሀᄀጀ᠀ᘀ
%0!̀ഀ-/̀ᬀᬀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ሀᄀᜀက᐀ ᜀ᠀᠀ ᤀᄀᤀᤀᘀ ᤀጀሀᄀᜀᤀᔀ ᘀᔀကᄀሀကᘀ
%ఀ܀ഀԀ ܀!!ᬀࠀᬀԀᰀԀഀఀ!ἀ ကༀጀ ကༀጀ ᠀ሀሀᄀᜀᤀᔀ ᠀ሀᤀᄀᔀᜀᔀ
%ఀ!ఀ$ᰀ܀!Ԁᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀကᄀᔀጀᘀ ༀကᄀ᐀ᜀጀ ༀᄀ᠀ሀ᠀ ကሀᄀጀ᠀ᔀ ကᄀᔀᜀᔀᄀᤀᘀᘀ ကᄀༀᔀᤀᄀᤀༀᘀ
%ఀ!ఀ$ᰀ܀!Ԁᴀഀ̀܀ഀ+̀-$ ሀᄀᔀሀᜀ ጀကᘀ ሀᄀጀᜀሀ ༀᄀᔀሀ᐀ᄀༀᘀሀ ༀᄀᔀሀጀᄀༀᤀༀ
%ഀऀᬀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀᄀᜀᘀ᐀ ༀᄀༀ᐀ༀ ༀༀᄀᔀᔀ᠀ ༀᄀༀᔀᔀᄀကጀᤀ ༀᄀༀༀༀᄀ᐀ᔀༀ
%ഀഀἀ(̀ऀԀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᄀᜀᘀᘀ ᜀကᘀ ကᄀᘀᔀ᠀ ༀᄀༀက᐀ᄀጀᤀᔀ ༀᄀༀကᤀᄀᤀᤀ᐀
3Ԁ!!&Ԁᬀᬀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ጀᄀᤀᤀ᐀ ᤀᄀᜀᔀ᐀ ༀᄀ᠀ሀᘀ ༀᘀᄀጀက᐀ ကᄀᔀጀሀᄀက᐀က ကᄀༀༀ᐀ᄀༀሀሀ
3$!ԀԀ1̀/Ԁ!(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᤀᄀᤀᔀက ༀᤀ᠀ ᠀᐀ሀ ᘀᄀကᔀༀ ᐀᐀᠀ᄀ᠀᠀᐀ ᐀᠀ༀᄀᤀ᠀᠀
3̀0ఀ܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀကᄀᔀက᐀ ᐀ᄀጀጀᤀ ᜀᜀሀ ༀᤀᄀጀᔀ᠀ ༀᄀᔀ᐀ሀᄀༀᤀᤀ ༀᄀᔀሀကᄀᔀᤀጀ
3!/Ԁ!.܀̀ഀఀࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀሀကᔀ ᠀᐀᐀ ᐀ᄀጀሀ᐀ ᤀᘀጀᄀ᠀᐀ሀ ᤀᜀ᐀ᄀ᐀ᜀጀ
3ᬀ!Ԁ ̀ఀἀࠀᬀԀᰀԀഀఀ!ἀ ༀကကᄀ᠀᠀ༀ ༀᔀᤀᄀ᐀ᔀሀ ကကᜀᄀᘀ᠀ᤀ ༀ᠀ᄀሀကሀᄀᤀ᠀ᘀ ༀ᠀ᄀᘀሀ᠀ᄀ᐀ጀ᐀
3ᬀ!Ԁ.܀̀ഀఀᴀഀ̀܀ഀ+̀-$ ᠀ሀᄀༀᜀᔀ ᘀᄀᘀᔀက ሀကᄀᜀᜀက ༀᔀᄀᘀༀጀᄀሀ᠀က ༀᔀᄀᘀᘀကᄀ᠀က᠀
)̀(ᬀ̀ᴀഀ̀Ȁ̀Ԁऀ ༀᄀ᠀᐀ᤀᄀ᠀ကᘀ ᘀ᠀ᄀᘀጀက ကᘀጀᄀ᠀ༀ᠀ ᠀᠀ᄀᤀကሀ ᠀ᜀᄀᔀ᠀᠀ ༀᄀᜀᜀ᐀ᄀ᐀ᔀက ᠀ሀᄀᘀ᐀᠀ᄀሀကက ᠀ᘀᄀᤀༀᘀᄀᜀက᠀
<'Ԁഀ.܀̀ഀఀᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀᐀ᜀ ᠀᐀ᜀ ᠀ᔀጀᄀᘀᘀ᠀ ᠀ༀᔀᄀကༀက
<܀܀ऀᬀ'Ԁᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ᠀ሀᄀᘀᤀᜀ ကᔀᄀᤀᔀༀ ᐀ᄀᔀᔀᘀ ᤀጀᄀ᐀ᘀᤀ ᐀ᄀᜀᔀᘀᄀ᠀ᔀက ᐀ᄀᜀᘀᤀᄀᘀᘀᜀ
<܀܀ऀᬀ'Ԁᴀഀ̀܀ഀ+̀-$ ༀ᠀ᄀ᠀ጀༀ ༀᄀሀ᐀ༀ ༀᤀᄀᔀကက ༀᄀᤀ᐀ᔀᄀᜀကጀ ༀᄀᤀ᠀ᤀᄀᜀሀༀ
<܀܀ऀ/̀ᬀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ༀᘀᄀሀༀᜀ ጀᄀᔀᘀᤀ ကᤀᄀሀጀ᠀ ༀᄀᤀ᠀᐀ᄀᤀ᠀ᔀ ༀᄀᤀᘀᔀᄀက᐀᠀
ĀༀȀԀༀᤀᄀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ጀᘀሀ ጀᘀሀ ጀ᐀ᜀᄀᔀᜀጀ ጀ᐀ጀᄀᔀᤀ᠀
&ԀᬀᬀԀ/̀Ԁ6ࠀᬀԀᰀԀഀఀ!ἀ ᤀጀༀ ᠀ༀᔀ ༀᄀༀᔀༀ ሀကጀᄀᘀ᠀ᜀ ሀ᐀ᔀᄀᜀ᠀ጀ
&̀-Ā'5ᬀఀ;!܀/Ԁᬀഀऀᴀഀ̀Ȁ̀Ԁऀ ༀᄀሀༀက ကᄀကጀᘀ ༀᄀᔀᤀᘀ ᠀ᄀᜀᘀᤀ ༀᄀༀᤀༀᄀༀᘀᔀ ༀᄀༀᤀᤀᄀᔀ᠀ᤀ
܀ᬀᰀḀ̀ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀ᠀ᄀᘀሀက ᜀᄀᜀᔀ᠀ ጀጀሀ က᠀ᄀሀሀༀ ༀᄀကሀሀᄀ᠀᠀က ༀᄀကᘀጀᄀጀጀ᐀
!ఀ̀( !ԀԀ'ࠀᬀԀᰀԀഀఀ!ἀ ༀᜀᄀༀ᠀ሀ ༀကᄀ᐀ᤀᔀ ༀᄀ᠀ሀ᐀ ᐀ༀᄀጀሀᜀ ༀᄀᤀကᘀᄀᘀᤀက ༀᄀᤀሀጀᄀᘀကᔀ
;܀ᬀऀ1($+܀ᰀԀ%ఀऀἀ $!ఀԀ!%Ѐ$܀܀ᬀ ကሀᘀ ကሀᘀ ᐀᐀ᄀᔀက᐀ ᐀᐀ᄀကᜀᔀ
.ᰀԀ(ఀ܀6ഀࠀᬀԀᰀԀഀఀ!ἀ ༀ᐀ᄀᘀሀᤀ ༀᄀᔀጀ᠀ ༀ᠀ᄀᜀሀᔀ ጀ᐀ᤀᄀ᠀ᔀ᐀ ጀሀༀᄀကሀ᐀
%܀ഀ܀!ࠀᬀԀᰀԀഀఀ!ἀ ကༀᄀ᐀ጀᔀ ጀᄀᜀጀሀ ༀᄀ᠀ጀ᐀ ᐀ကᄀᘀᘀᜀ ༀᄀᘀᔀሀᄀᘀကጀ ༀᄀᘀ᐀ᜀᄀሀᔀᘀ
%܀ഀ܀!ᴀഀ̀܀ഀ+̀-$ ᐀ᘀᄀᔀ᠀᠀ ကᄀጀ᠀᠀ ᐀ጀᄀጀᜀᜀ ကᄀက᐀᠀ᄀᔀကᜀ ကᄀကᘀ᠀ᄀᔀༀᤀ
%܀ᬀ(Ḁἀ/̀ᬀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ༀጀᄀᘀᤀᜀ ᤀᄀကᘀༀ ကᤀᄀᔀ᐀ጀ ༀᄀༀᜀ᠀ᄀကᘀᘀ ༀᄀကༀᔀᄀ᐀ༀᤀ
%ᰀᰀԀ!/̀ᬀᬀԀࠀᬀԀᰀԀഀఀ!ἀ ༀ᐀ᄀ᠀ᤀༀ ကᄀጀᜀༀ ᜀ᠀ᘀ ༀᘀᄀကᜀጀ ༀᄀᔀ᐀᐀ᄀༀᘀᘀ ༀᄀᔀሀᔀᄀ᠀ᤀሀ
%ᰀᰀԀ!/̀ᬀᬀԀᴀഀ̀܀ഀ+̀-$ ጀᄀᔀ᐀က ༀᄀကሀሀ ༀᔀᄀကᜀᘀ ༀᄀကᘀ᐀ᄀᘀሀ᠀ ༀᄀကᜀ᠀ᄀᔀ᠀ༀ
36̀ഀ+!ఀԀ,܀ഀ-&!ഀᴀഀ̀܀ഀ ༀကᄀᜀᘀༀ ༀကᄀကᜀᔀ ကሀᄀༀሀༀ ༀᄀༀᤀሀᄀጀᘀ᐀ ༀᄀༀጀༀᄀༀက᠀
7ᄀ̀ༀᜀЀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ᠀ༀᄀᤀༀᘀ ᠀ༀᄀᤀༀᘀ ༀༀᄀᜀጀကᄀༀᔀᔀ ༀༀᄀጀ᐀᐀ᄀᘀༀᘀ
&!̀--(ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀက᠀ሀ ᤀᄀༀሀༀ ᜀጀሀ ༀᔀᄀကጀༀ ᤀ᠀ကᄀကሀ᐀ ᤀሀကᄀሀ᠀᐀
܀ഀԀ@܀)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ကሀᔀᄀᔀ᠀ᘀ ᐀ကጀᄀጀᘀᘀ ᠀ༀᄀကሀሀ ᤀကༀᄀကᘀጀ ကᤀᄀᤀ᠀᠀ᄀ᠀᐀ᔀ ကᘀᄀကᤀሀᄀᘀᔀጀ
5̀ᬀᬀᰀ܀!Ԁᴀഀ̀Ȁ̀Ԁऀ ᘀ᠀ᄀᘀጀက ᠀᠀ᄀᜀጀጀ ᘀᄀ᐀က᐀ ༀကᘀᄀᔀༀ᠀ ᤀᄀᔀᤀᜀᄀ᐀ༀ᠀ ᤀᄀༀጀሀᄀ᐀ကᜀ
;܀ᬀऀԀഀ)ᬀᬀԀἀ $!ఀԀ!%Ѐ$܀܀ᬀ ကᄀᔀሀ᠀ ᐀ကሀ ကᄀ᐀ᘀጀ ᠀ᤀᄀᘀ᠀ᤀ ᠀ጀᄀༀကሀ
+ԀഀԀᰀԀࠀᬀԀᰀԀഀఀ!ἀ ༀᔀༀᄀᔀሀༀ ጀༀᄀကༀᔀ ༀᜀᄀᜀ᐀ᘀ ကༀༀᄀᔀጀᜀ ༀ᠀ᄀᜀᘀ᐀ᄀᔀༀ᠀ ༀሀᄀᔀᜀ᠀ᄀༀༀက
7Ԁ(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀᤀᄀကကᘀ ሀᄀༀሀက ༀᄀༀ᠀ᤀ ကကᄀሀကሀ ᤀᘀᘀᄀༀሀጀ ᤀጀጀᄀᤀᜀ᠀
7܀܀!0!'ᴀഀ̀Ȁ̀Ԁऀ ᜀሀጀᄀᘀጀᘀ ᠀ᔀᄀᔀᜀጀ ጀጀᄀ᐀ᜀᤀ ༀሀᄀᔀሀༀ ༀᄀᔀༀ᠀ᄀ᐀က᐀ ጀᄀ᐀ᜀሀᄀᜀကᘀ ༀᔀᄀ᠀ᔀᔀᄀༀሀᔀ
70ࠀᬀԀᰀԀഀఀ!ἀ ᐀ᄀ᠀ᤀᘀ ကᄀᤀᔀက ကᘀᘀ ᤀᄀ᐀᠀ᤀ ༀᘀሀᄀጀ᐀ᤀ ༀᜀကᄀကᜀက
Ā'#!'ᴀഀ̀Ȁ̀Ԁऀ ጀጀᄀᤀ᠀ጀ ᠀ᜀᄀሀᜀ᐀ ᘀᄀကሀ᐀ ༀሀሀᄀ᠀ᜀሀ ကᄀጀጀሀᄀᘀ᠀ጀ ᐀ᄀༀሀༀᄀက᐀᠀
ĀЀԀഀ)̀Ԁ6ࠀᬀԀᰀԀഀఀ!ἀ ᐀᐀ᄀᜀ᐀ᘀ ᤀᄀༀༀᘀ ᐀ጀᄀጀሀ᠀ ሀᄀᜀᜀᜀᄀሀᘀᜀ ሀᄀጀကᜀᄀሀ᐀က
Ā@̀ᴀഀ̀Ȁ̀Ԁऀ ሀጀᄀༀሀᤀ ᐀ᔀᄀ᠀ༀᤀ ᘀᄀᤀ᐀ᔀ ጀᘀᄀကᔀက ሀᄀༀᔀᜀᄀ᐀ᘀጀ ሀᄀကᔀሀᄀሀᜀༀ
Ā=ഀ!ऀࠀᬀԀᰀԀഀఀ!ἀ ကᔀကᄀጀሀᤀ ကᔀကᄀᜀᘀሀ ᠀ᤀᄀᤀᤀጀ ᐀ᤀᄀᘀᘀ᠀ ᠀ᜀጀᄀကᘀ᠀ ᐀᠀ᄀ᠀ༀ᐀ᄀᔀጀᤀ ᐀᠀ᄀጀᔀကᄀ᐀ᘀᔀ
Ā=ഀ!ऀᴀഀ̀܀ഀ+̀-$ ᘀༀᄀᘀᤀᜀ ༀᤀ᠀ᄀ᐀ༀ᠀ ကᤀᄀᤀༀᘀ ကᤀကᄀᤀጀጀ ကༀᄀᜀ᐀᠀ᄀሀ᠀ሀ ကကᄀᔀጀᘀᄀက᠀᠀
#ᬀԀ(ഀఀ)ᬀᬀԀἀࠀᬀԀᰀԀഀఀ!ἀ ༀᤀကᄀᘀༀሀ ༀကༀᄀ᠀ጀᤀ ༀ᠀ᄀကᤀ᠀ ကጀᜀᄀ᠀ᘀሀ ጀᄀᔀጀሀᄀᜀ᐀က ጀᄀ᐀ጀ᠀ᄀ᐀ᔀᤀ
1̀܀ࠀᬀԀᰀԀഀఀ!ἀ ᠀ᘀᄀༀᤀጀ ሀሀᄀ᠀᠀ᜀ ᜀᄀကༀጀ ༀༀᔀᄀᜀ᐀ᤀ ᘀᄀᘀ᐀᠀ᄀጀጀሀ ᘀᄀᜀ᠀ሀᄀᜀ᐀ᔀ
%ഀఀ ᬀ!ࠀᬀԀᰀԀഀఀ!ἀ ᠀ጀᔀ ሀᘀ ሀ᠀ᘀ ᤀᤀᄀᜀကሀ ᤀᘀᄀ᐀ᘀက
%ഀఀ#ᬀࠀᬀԀᰀԀഀఀ!ἀ ጀ᐀᐀ᄀ᐀ᔀᘀ ᠀ሀᄀᔀ᐀ༀ ༀጀᄀᜀༀᘀ ᜀᄀᔀᤀᜀ ༀᄀᔀᔀᤀᄀကက᐀ ᜀᄀጀጀကᄀሀᤀༀ ጀᄀጀጀᜀᄀᘀᜀ᠀
%ഀఀ#ᬀᴀഀ̀܀ഀ+̀-$ ሀᄀᔀༀᜀ ሀᄀᔀༀᜀ ကᄀ᠀ሀ᠀ᄀᘀሀᤀ ကᄀ᠀ሀጀᄀᘀᘀ᠀
%̀ᰀ̀)ᬀᬀԀἀᴀഀ̀Ȁ̀Ԁऀ ကᔀကᄀጀᜀᜀ ကༀᘀᄀကᘀ᐀ ᠀ᔀᄀሀက᐀ ᠀ᤀᔀᄀᘀᜀ᠀ ᐀ༀᄀሀᔀᔀᄀᜀ᠀ༀ ᐀ༀᄀጀᤀༀᄀᤀက᠀
%܀ᰀ̀(ᴀഀ̀܀ഀࠀᬀԀᰀԀഀఀ!ἀ ༀ᐀ᄀ᐀ༀ᠀ ᘀᄀༀጀက ကᔀᄀሀᔀᤀ ᤀᤀᤀᄀ᠀ᤀ᠀ ᤀᜀᤀᄀጀᘀᔀ
)Ԁഀఀ!ᴀഀ̀Ȁ̀Ԁऀ ༀᤀ᐀ᄀᔀᔀᜀ ༀጀ᐀ᄀᜀༀᘀ ᐀ሀᤀᄀᜀကሀ ကᜀᄀᘀက᠀ᄀᘀ᠀᠀ ကጀᄀᔀᜀༀᄀሀᤀጀ
ȀԀȀᘀȀༀ̀%
ĀȀȀ̀ЀԀ܀ȀࠀऀЀఀ̀܀ഀ ကᄀሀက᠀ ᐀ሀᘀ ကᄀᜀᜀༀ ကᄀᔀ᠀ጀᄀ᐀ሀᜀ ကᄀᔀሀကᄀက᐀ᜀ
*/̀(.܀̀ഀఀᴀഀ̀Ȁ̀Ԁऀ ᠀ᘀᄀጀᜀက ᘀᤀᄀༀሀᔀ ༀᤀᄀༀᤀጀ ༀ᠀ᔀᄀ᐀ᔀༀ ༀༀᄀᔀᔀༀᄀ᠀ༀᤀ ༀༀᄀༀ᠀ༀᄀᘀༀᤀ
ࠀ(0!ఀ܀ᴀഀ̀Ȁ̀Ԁऀ ᘀᄀᜀሀሀ ᘀᄀᘀጀጀ ༀᄀᤀ᠀က ༀᘀᄀကጀᤀ ༀᄀᘀ᐀ጀᄀᜀᔀ᠀ ༀᄀᘀሀᘀᄀༀᔀᔀ
<($̀ഀ-ఀ܀ഀᴀഀ̀Ȁ̀Ԁऀ ᘀጀᄀጀጀ᐀ ༀᔀሀᄀጀᤀᔀ ༀကᄀᔀጀ᐀ ༀጀᜀᄀᔀ᠀ᤀ ༀ᠀ᄀᤀ᠀ᜀᄀༀᔀက ༀ᠀ᄀᜀ᠀ᤀᄀༀ᠀ᜀ
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111144 California State Auditor Report 2003-107 California State Auditor Report 2003-107 111155
Blank page inserted for reproduction purposes only.
111166 California State Auditor Report 2003-107 California State Auditor Report 2003-107 111177
APPENDIX C
The California Department of
Education and Other Entities
Conduct Various Oversight
Activities for Categorical Programs
Oversight of many categorical programs consists of on-site
reviews by the California Department of Education’s
(CDE) Coordinated Compliance Review (CCR) teams,
annual audits of local education agencies (LEAs) by certified
public accountants and public accountants, and desk reviews
of expenditure reports by CDE staff and reimbursement
claims by staff in the State Controller’s Office (SCO). For each
of 25 categorical programs providing recipients more than
$100 million in funds for fiscal year 2001–02, this Appendix
lists the oversight used to ensure that recipients comply with
applicable program requirements. The table for Appendix C
starts on the next page.
111166 California State Auditor Report 2003-107 California State Auditor Report 2003-107 111177
TABLE C.1
Monitoring of Participants in State and Federal Programs With
Allocations Greater Than $100 Million
Total Allocation for Oversight
Categorical Program Fiscal Year 2001–02 Performed
Special Education Programs—State Funds $2,711,940,484 7, 8
Child Care and Development Services Act* 2,069,376,616 1 , 2, 3, 5
Class Size Reduction Program 1,610,350,000 4
Richard B. Russell National School Lunch Act and the Child Nutrition Act—Federal Funds 1,253,121,625 2, 3
Improving America’s Schools Act—Title I —Parts A, B, D—Helping Disadvantaged Students Meet High 1,184,997,192 1, 3
Standards—Federal Funds
Lottery Education Fund† 1,063,936,098 0
Targeted Instructional Improvement Grant Program‡ 707,631,235 0
Individuals with Disabilities Education Act—Federal Funds 661,376,919 3, 5, 7
Adult Education Program—State Funds 589,662,145 1
Home-to-School Transportation 501,971,477 5
Economic Impact Aid 465,603,958 1
School Improvement Programs 414,509,395 1
Regional Occupational Centers and Programs 377,871,005 1
Remedial Supplemental Instruction Programs 375,562,456 4
Schiff-Bustamante Standards-Based Instructional Materials Program 250,000,000 4
Public Schools Accountability Act‡ 237,275,533 9
Supplemental Grants 233,795,998 6
Instructional Time and Staff Development Reform Program‡ 215,041,786 4
Instructional Materials K-12 169,497,364 4
California Public School Library Act 158,845,000 4, 5
Mandates 145,646,702 5
Federal Class Size Reduction Program 133,298,032 3, 5
Staff Development 127,814,327 1, 5
Improving America’s Schools Act—Title I—Part C—Education of Migratory Children—Federal Funds 114,671,805 1, 3
Morgan-Hart Class Size Reduction Act 106,923,071 4
Source: Bureau of State Audits.
* Child Care and Development Services Act includes both state and federal program funds.
† The amount shown for the Lottery Education Fund includes funds disbursed by the SCO to LEAs and non-LEAs such as community colleges and state departments.
Eighty percent of this amount, or $853,747,150, was disbursed to LEAs for kindergarten through grade 12.
‡ Total allocation for this program also includes amount from Appendix B.2.
Legend
0No reviews to assure that participants complied with applicable program requirements, including spending funds for a specific purpose.
1On-site monitoring by CDE’s CCR teams.
2Other on-site monitoring by CDE staff including activities that provide assurance participants are spending funds in accordance with applicable requirements.
3Independent audits of participants under the federal Single Audit Act of 1984 and its subsequent amendments.
4Independent audits of participants performed by certified public accountants and public accountants in accordance with the SCO audit guide described on page 44.
5Desk reviews of certified expenditure reports and reimbursement claims. The reviews vary by program and can include comparisons of current period expenditures to prior-period
expenditures and an assessment of the reasonableness of the information. When discrepancies arise, CDE staff will contact program participants for additional information.
6Supplemental Grants are allocated to LEAs receiving less than average funding from existing state programs. In 1995 participants opted to designate these funds to specific
programs from a selection of 26 programs such as School Improvement Programs and Economic Impact Aid. CDE directs participants to spend and subject supplemental
grant funds to all applicable requirements of the designated categorical programs.
7CDE’s Special Education Division conducts on-site reviews and desk reviews as part of its quality assurance process, which includes reviewing LEA special education self-
reviews, reviewing LEA local plans, monitoring LEAs’ corrective action plans and student results, and investigating written complaints against LEAs.
8Special Education Programs—State Funds consists of five components, three of which represent only $74.2 million of the total allocation. For these three components,
CDE’s Special Education Division conducts desk reviews of certified expenditure reports.
9State law for the Public Schools Accountability Act requires CDE to contract with an independent evaluator to prepare a comprehensive evaluation of the implementation,
impact, costs, and benefits of the Immediate Intervention/Underperforming Schools Program and the High Achieving/Improving Schools Program and to produce a
final report no later than June 30, 2002. CDE contracted with the American Institutes for Research to conduct the final report no later than June 30, 2002. The American
Institutes for Research submitted its final report to CDE on June 30, 2003.
111188 California State Auditor Report 2003-107 California State Auditor Report 2003-107 111199
Agency’s comments provided as text only.
California Department of Education
Jack O’Connell, State Superintendent of Public Instruction
1430 N Street
Sacramento, CA 95814
October 21, 2003
Elaine M. Howle
California State Auditor
Bureau of State Audits
555 Capitol Mall, Suite 300
Sacramento, California 95814
Dear Ms. Howle: Audit No. 2003-107
This is the California Department of Education’s (CDE) response to the Bureau of State Audits’
(BSA) draft audit report entitled, “California Department of Education: The Extensive Number and
Breadth of Categorical Programs Challenges the State’s Ability to Reform and Oversee Them.”
Recommendation No. 1
To implement the pilot project as state law requires, CDE should provide direction to those
school districts currently participating in the pilot project on how to capture and report information
necessary to determine the academic progress of their pupils.
CDE’s Planned Corrective Action
CDE will make immediate follow-up contact with each of the five districts that participated
in the original pilot program to determine the implementation status of each district and to
discuss next steps. CDE plans to utilize the Standardized Testing and Reporting program
(STAR) sub-scores data or the Academic Performance Index (API), and other relevant local
assessment measures to determine whether AB 615 district students have benefited from
the funding flexibility. The two rates of improvement in student assessment scores for the
periods prior to, and after, AB 615 implementation will be compared. In addition, the rates
of improvement in student scores for AB 615 districts against non-AB 615 districts will be
analyzed.
111188 California State Auditor Report 2003-107 California State Auditor Report 2003-107 111199
Elaine M. Howle
October 21, 2003
Page 2
Recommendation No. 2
To implement the pilot project, as state law requires, CDE should report to the Governor and
Legislature on the status of the pilot program.
CDE’s Planned Corrective Action
CDE will complete the analysis as described for Recommendation No. 1, and obtain relevant
information from the five districts that participated in the implementation. The results of the
analyses, plus a description of CDE implementation activities, will be reported to the Governor
and Legislature.
Recommendation No. 3
To implement the pilot project as state law requires, CDE should survey non-participating school
districts to assess their level of interest in the pilot project. If the survey results yield a high level of
interest, distribute to school districts CDE’s streamlined application packet. However, if the survey
results yield a low level of interest, consider seeking legislation to eliminate the provisions of
Chapter 369, Statutes of 2000.
CDE’s Planned Corrective Action
CDE will explore different options to survey school districts’ interest in participating in the pilot
project in the most cost-effective and expedient way. Possible survey techniques would be
to incorporate questions into the Consolidated Application process, send surveys to school
districts, conduct an electronic survey via the Internet, and/or conduct telephone surveys of
school districts.
Recommendation No. 4
To improve oversight of categorical programs, CDE should continue to implement the prior BSA
recommendations aimed at strengthening its oversight.
CDE’s Planned Corrective Action
Since the audit was conducted during a prior administration, CDE’s current administration will
assess the BSA’s recommendations that have not been fully implemented and address them
accordingly. CDE will provide additional detail to the BSA’s recommendations during its 60-
day, 6-month and one year response.
112200 California State Auditor Report 2003-107 California State Auditor Report 2003-107 112211
Elaine M. Howle
October 21, 2003
Page 3
Recommendation No. 5
To improve oversight of categorical programs, CDE should continue its plan to propose changes to
the K-12 Audit guide to determine whether Proposition 20 funds are being spent in compliance with
state law. Additionally, it should propose a similar change to the K-12 Audit Guide to ensure that
funds are not being spent for the acquisition of real property, construction of facilities, financing of
research, or any other non-instructional purpose.
CDE’s Planned Corrective Action
On October 7, 2003, CDE proposed to the State Controller’s Office Audit Committee that the
K-12 Audit Guide for fiscal year 2004/2005 include steps to determine whether Proposition 20
funds are being spent in compliance with state law. It is anticipated the Audit Committee will
make a decision in November 2003.
Regarding the restrictions placed on lottery funds, State law does not define the term “non-
instructional purpose” making it difficult to audit. Therefore, CDE will consult with its Legal
Division regarding CDE’s authority to monitor lottery expenditures in light of Education Code
Section 14600, which states that expenditure of lottery funds “shall not be subject to state
control” and take the appropriate course of action.
We appreciate the opportunity to comment on your draft audit report. If you have any questions,
please contact Kim Sakata, Audit Response Coordinator, at (916) 323-2560.
Sincerely,
(Signed by: Gavin Payne)
GAVIN PAYNE
Chief Deputy Superintendent of Public Instruction
112200 California State Auditor Report 2003-107 California State Auditor Report 2003-107 112211
cc: Members of the Legislature
Office of the Lieutenant Governor
Milton Marks Commission on California State
Government Organization and Economy
Department of Finance
Attorney General
State Controller
State Treasurer
Legislative Analyst
Senate Office of Research
California Research Bureau
Capitol Press
112222 California State Auditor Report 2003-107