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(the )Tj 0.0025 Tc 1.72 0 Td (referrals )Tj 0.0351 Tc 4.023 0 Td (of )Tj 0.0009 Tc 1.14 0 Td (both )Tj 0.0019 Tc 2.279 0 Td (issues )Tj -0.0188 Tc 3.141 0 Td (to )Tj 0.0128 Tc 1.107 0 Td (TIGT)Tj -0.035 Tc 11.6168 0 0 11.9 305.1451 331.3 Tm (A, )Tj 11.6134 0 0 11.9 320.0098 331.3 Tm (we )Tj -0.0008 Tc 11.9 0 0 11.9 338.4669 331.3 Tm (first )Tj 0.008 Tc 1.919 0 Td (briefly )Tj 0.0143 Tc 2.994 0 Td (discuss )Tj 0.005 Tc 3.696 0 Td (the )Tj -0.0037 Tc 1.74 0 Td (issue )Tj 0.05 Tc 11.9728 0 0 11.9 492.7008 331.3 Tm (of )Tj 15.7228 0 0 11.9 65.9314 317.38 Tm (_tax-exempt, )Tj 0.0082 Tc 11.9 0 0 11.9 170.2647 317.38 Tm (non-profit )Tj -0.003 Tc 4.589 0 Td (status. )Tj EMC /P <>BDC 0.05 Tc 13.5673 0 0 11.9 67.2796 290.02 Tm (like )Tj 0 Tc 11.9 0 0 11.9 93.571 290.02 Tm (a )Tj -0.035 Tc 11.8786 0 0 11.9 103.9277 290.02 Tm (IRC )Tj /T1_0 1 Tf 0 Tc 12.8 0 0 12.8 127.4875 290.02 Tm (\247 )Tj /T1_1 1 Tf -0.035 Tc 11.4405 0 0 11.9 137.7176 290.02 Tm (501 )Tj 0.0002 Tc 11.9 0 0 11.9 157.8038 290.02 Tm (\(c\)\(3\) )Tj -0.0066 Tc 2.71 0 Td (entity, )Tj 0 Tc 3.005 0 Td (a )Tj /T1_0 1 Tf 12.8 0 0 12.8 235.7275 290.02 Tm (\247 )Tj /T1_1 1 Tf -0.035 Tc 11.288 0 0 11.9 246.1994 290.02 Tm (501 )Tj -0.0079 Tc 11.9 0 0 11.9 266.2839 290.02 Tm (\(c\)\(4\) )Tj 0.0028 Tc 2.67 0 Td (organization's )Tj 0.0088 Tc 6.504 0 Td (income )Tj -0.0162 Tc 3.59 0 Td (is )Tj 0.003 Tc 1.003 0 Td (tax-exempt. )Tj EMC /P <>BDC -0.0113 Tc -30.432 -1.17 Td (obever, )Tj -0.0018 Tc 4.492 0 Td (gifts )Tj 0.0013 Tc 2.142 0 Td (to )Tj /C0_0 1 Tf 0 Tc 6 0 0 12 160.9 276.1 Tm <007E>Tj /T1_2 1 Tf ( )Tj /T1_0 1 Tf 12.8 0 0 12.8 170.6875 276.1 Tm (\247 )Tj /T1_1 1 Tf -0.035 Tc 11.288 0 0 11.9 181.3994 276.1 Tm (501 )Tj -0.0079 Tc 11.9 0 0 11.9 201.4838 276.1 Tm (\(c\)\(4\) )Tj 0.0019 Tc 2.67 0 Td (organization )Tj -0.015 Tc 5.808 0 Td (are )Tj -0.0087 Tc 1.746 0 Td (not )Tj 0.0157 Tc 1.668 0 Td (tax-deductible.' )Tj 0.0406 Tc 7.887 0 Td (We )Tj -0.0136 Tc 1.88 0 Td (raise )Tj -0.0051 Tc 2.434 0 Td (the )Tj EMC /P <>BDC 0.0008 Tc -34.795 -1.19 Td (ossibili )Tj -0.035 Tc 11.7768 0 0 11.9 122.8627 261.94 Tm (of\\ )Tj 0.0058 Tc 11.9 0 0 11.9 172.1864 261.94 Tm (bein )Tj 0 Tc 2.792 0 Td (a )Tj /T1_0 1 Tf 13.1 0 0 13.1 215.3206 261.94 Tm (\247 )Tj /T1_1 1 Tf 0.0011 Tc 11.9 0 0 11.9 225.5518 261.94 Tm (501\(c )Tj 0 Tc 3.175 0 Td (4 )Tj 0.0048 Tc 1.184 0 Td (orga[lization )Tj -0.0028 Tc 6.101 0 Td (because )Tj 0.005 Tc 4.088 0 Td (the )Tj 0.002 Tc 1.717 0 Td (full )Tj 0.0067 Tc 1.657 0 Td (name )Tj 0.05 Tc 24.1079 0 0 11.9 471.9399 261.94 Tm (of.is )Tj 0 Tc 11.9 0 0 11.9 63.46 248.02 Tm (\\ )Tj 20.446 0 Td (, )Tj -0.008 Tc 0.528 0 Td (which )Tj 0.0041 Tc 2.855 0 Td (denotes )Tj 0.0186 Tc 3.897 0 Td (that )Tj 0.0051 Tc 2.042 0 Td (it )Tj 0.0228 Tc 0.787 0 Td (may )Tj 0.0493 Tc 2.158 0 Td (be )Tj 0 Tc 1.481 0 Td (a )Tj 0.0092 Tc 0.788 0 Td (social )Tj -0.0082 Tc -34.888 -1.17 Td (\267welfare )Tj 0.0037 Tc 3.748 0 Td (organization )Tj -0.0156 Tc 5.828 0 Td (and )Tj 0.0045 Tc 1.976 0 Td (connotes )Tj -0.0038 Tc 4.449 0 Td (nothing, )Tj -0.0019 Tc 3.842 0 Td (on )Tj -0.0155 Tc 1.442 0 Td (its )Tj -0.0039 Tc 1.247 0 Td (face, )Tj 0.0058 Tc 2.533 0 Td (about )Tj 0.0047 Tc 2.814 0 Td (its )Tj 0.0114 Tc 1.322 0 Td (status )Tj 0.0162 Tc 3.024 0 Td (as )Tj 0 Tc 1.392 0 Td (a )Tj -0.0021 Tc 0.838 0 Td (non-profit, )Tj 0.0194 Tc -34.276 -1.19 Td (or )Tj 0.0009 Tc 1.177 0 Td (for-profit, )Tj 0.0055 Tc 4.329 0 Td (organization.)Tj EMC /StyleSpan <>BDC /T1_0 1 Tf 0 Tc 9 0 0 9 201.882 225.94 Tm (2 )Tj EMC /P <>BDC /T1_1 1 Tf 11.9 0 0 11.9 213.2252 219.94 Tm (A )Tj -0.0008 Tc 0.988 0 Td (possible )Tj 0.0033 Tc 3.962 0 Td (explanation )Tj 0.05 Tc 12.2512 0 0 11.9 336.938 219.94 Tm (of )Tj -0.0051 Tc 11.9 0 0 11.9 350.6773 219.94 Tm (the )Tj 0.0053 Tc 1.729 0 Td (affirmative )Tj 0.0079 Tc 4.981 0 Td (eligibility )Tj EMC /P <>BDC -0.0198 Tc -27.551 -3.106 Td (1Assuming )Tj 0.0186 Tc 5.069 0 Td (that )Tj 0 Tc 2.031 0 Td (a )Tj -0.035 Tc 10.8228 0 0 11.9 197.3822 182.98 Tm (L1TC )Tj 0.0036 Tc 11.9 0 0 11.9 226.9082 182.98 Tm (recipient )Tj -0.0154 Tc 4.113 0 Td (were )Tj 0 Tc 2.471 0 Td (a )Tj /T1_0 1 Tf 12.8 0 0 12.8 314.9275 182.98 Tm (\247 )Tj /T1_1 1 Tf -0.035 Tc 11.1354 0 0 11.9 325.6414 182.98 Tm (501 )Tj -0.0079 Tc 11.9 0 0 11.9 345.4838 182.98 Tm (\(c\){4\) )Tj 0.0038 Tc 2.67 0 Td (organization, )Tj 0.0085 Tc 6.136 0 Td (this )Tj -0.0013 Tc 1.901 0 Td (might )Tj 0.0042 Tc 2.732 0 Td (affect )Tj 0.0041 Tc -36.917 -1.17 Td (negatively )Tj -0.0054 Tc 4.82 0 Td (its )Tj 0.0016 Tc 1.3 0 Td (ability )Tj 0.0215 Tc 2.849 0 Td (to )Tj 0.0016 Tc 1.135 0 Td (raise )Tj 0.002 Tc 2.497 0 Td (funds )Tj -0.0055 Tc 2.795 0 Td (and )Tj 0.0117 Tc 1.988 0 Td (meet )Tj -0.0051 Tc 2.536 0 Td (the )Tj -0.014 Tc 1.686 0 Td ("doUar-for-dollar" )Tj 0.011 Tc 7.799 0 Td (matching )Tj -0.0031 Tc (funds )Tj -0.0027 Tc -29.425 -1.17 Td (requirement. )Tj /T1_3 1 Tf 0.0287 Tc 11.5 0 0 11.5 140.4974 155.14 Tm (See )Tj /T1_1 1 Tf -0.0062 Tc 11.9 0 0 11.9 165.6071 155.14 Tm (IRC )Tj /T1_0 1 Tf 0 Tc 13.1 0 0 13.1 189.6406 155.14 Tm (\247 )Tj /T1_1 1 Tf 0.0051 Tc 11.9 0 0 11.9 199.6109 155.14 Tm (7526\(a\) )Tj -0.0156 Tc 3.795 0 Td (and )Tj 0.009 Tc 1.918 0 Td ({c\)\(5\).\) )Tj EMC /P <>BDC -0.035 Tc 11.7172 0 0 11.9 101.277 128.74 Tm (2For )Tj 0.0242 Tc 11.9 0 0 11.9 127.1815 128.74 Tm (our )Tj 0.0065 Tc 1.766 0 Td (understanding )Tj 0.05 Tc 12.8081 0 0 11.9 227.4924 128.74 Tm (of )Tj 0.005 Tc 11.9 0 0 11.9 241.7172 128.74 Tm (the )Tj 0.0065 Tc 1.689 0 Td (distinction )Tj 0.0007 Tc 4.811 0 Td (between )Tj -0.035 Tc 11.8456 0 0 11.9 368.1316 128.74 Tm (an )Tj -0.0264 Tc 11.9 0 0 11.9 385.2071 128.74 Tm (IRC )Tj /T1_0 1 Tf 0 Tc 13.4 0 0 13.4 407.7938 128.74 Tm (\247 )Tj /T1_1 1 Tf -0.035 Tc 11.5931 0 0 11.9 419.7157 128.74 Tm (501 )Tj 0.0002 Tc 11.9 0 0 11.9 440.0439 128.74 Tm (\(c\)\(3\) )Tj -0.0256 Tc 2.71 0 Td (and )Tj /T1_0 1 Tf 0 Tc 13.1 0 0 13.1 495.6407 128.74 Tm (\247 )Tj /T1_1 1 Tf -0.035 Tc 11.5931 0 0 11.9 64.9957 114.58 Tm (501)Tj -0.0127 Tc 11.9 0 0 11.9 85.3238 114.58 Tm (\(c\)\()Tj -0.0294 Tc 1.466 0 Td (4\), )Tj -0.0245 Tc 1.475 0 Td (we)Tj 0.0052 Tc 1.563 0 Td (are)Tj -0.0319 Tc 1.786 0 Td (in )Tj 0.05 Tc 11.9817 0 0 11.9 171.5771 114.58 Tm (debt)Tj -0.0188 Tc 11.9 0 0 11.9 199.9572 114.58 Tm (to )Tj -0.0063 Tc 1.153 0 Td (Mark)Tj 0.0256 Tc 2.499 0 Td (Wiener )Tj 0.05 Tc 13.3649 0 0 11.9 284.3669 114.58 Tm (of)Tj 0.0005 Tc 11.9 0 0 11.9 299.0563 114.58 Tm (TE/GE)Tj 0.0057 Tc 3.34 0 Td (Counsel's)Tj 0.015 Tc 4.727 0 Td (Thousand)Tj -0.0102 Tc 4.893 0 Td (Oaks, )Tj 0.0022 Tc -32.673 -1.19 Td (California )Tj 0.0041 Tc 4.579 0 Td (Office )Tj 0.0201 Tc 2.961 0 Td (\({80s\) )Tj -0.0032 Tc (371-6702\). )Tj -0.0335 Tc 8.507 0 Td (Mr. )Tj 0.0176 Tc 1.733 0 Td (Wiener )Tj 0.0043 Tc 3.553 0 Td (informally )Tj 0.001 Tc 4.587 0 Td (advised )Tj -0.0068 Tc 3.803 0 Td (us )Tj 0.026 Tc 1.36 0 Td (about )Tj -0.0184 Tc 2.89 0 Td (this )Tj EMC /P <>BDC -0.0317 Tc -34.189 -1.17 Td (-.distinction, )Tj 0.0006 Tc 5.274 0 Td (referred )Tj 0.0336 Tc 3.812 0 Td (us )Tj 0.0013 Tc 1.385 0 Td (to )Tj -0.0151 Tc 1.17 0 Td (the )Tj 0.007 Tc 1.668 0 Td (existence )Tj 0.05 Tc 12.8081 0 0 11.9 274.2924 86.5 Tm (of )Tj 0.0151 Tc 11.9 0 0 11.9 288.0373 86.5 Tm (the )Tj 0.0009 Tc 1.739 0 Td (www.guidestar.org )Tj 0.0071 Tc 8.632 0 Td (website )Tj 0.0283 Tc 3.77 0 Td (for )Tj -0.0252 Tc 1.49 0 Td (the )Tj -0.0023 Tc 1.68 0 Td (listing )Tj EMC /P <>BDC 0.05 Tc 13.6434 0 0 11.9 62.8441 72.58 Tm (of )Tj -0.0264 Tc 11.9 0 0 11.9 78.0071 72.58 Tm (IRC )Tj /T1_0 1 Tf 0 Tc 13.1 0 0 13.1 101.8007 72.58 Tm (\247 )Tj /C0_0 1 Tf 5.3322 0 0 9.36 112.42 72.58 Tm <0035003000310028006300290028003300290027004F006600670061006E0069007A00610074007E006F006E0073>Tj /T1_2 1 Tf ( )Tj /T1_1 1 Tf 0.0222 Tc 11.9 0 0 11.9 238.9047 72.58 Tm (prior )Tj 0.0013 Tc 2.334 0 Td (to )Tj 0.0063 Tc 1.15 0 Td (your )Tj -0.0013 Tc 2.244 0 Td (mention )Tj 0.05 Tc 13.0865 0 0 11.9 352.5297 72.58 Tm (of )Tj -0.035 Tc 11.8938 0 0 11.9 367.3031 72.58 Tm (it )Tj -0.0158 Tc 11.9 0 0 11.9 376.4264 72.58 Tm (by )Tj 0.0014 Tc 1.331 0 Td (name, )Tj 0.0046 Tc 3.155 0 Td (and )Tj 0.0024 Tc 1.996 0 Td (explained )Tj -0.0016 Tc 4.624 0 Td (that )Tj EMC /P <>BDC 0 Tc -37.416 -1.19 Td (-)Tj -0.0091 Tc 1.178 0 Td (while )Tj /T1_0 1 Tf 0 Tc 12.8 0 0 12.8 107.8075 58.42 Tm (\247 )Tj /T1_1 1 Tf -0.035 Tc 11.3998 0 0 11.9 118.0264 58.42 Tm (S01\(-e\)\(3\) )Tj /T1_3 1 Tf 0.0192 Tc 11.5 0 0 11.5 170.5715 58.42 Tm (organizations )Tj /T1_1 1 Tf -0.0049 Tc 11.9 0 0 11.9 245.731 58.42 Tm (are )Tj -0.035 Tc 10.9589 0 0 11.9 265.1957 58.42 Tm (-the )Tj 11.5399 0 0 11.9 286.6752 58.42 Tm (r;esult )Tj 0.05 Tc 11.9728 0 0 11.9 319.4208 58.42 Tm (of )Tj -0.0051 Tc 11.9 0 0 11.9 332.9173 58.42 Tm (the )Tj 0.0025 Tc 1.726 0 Td (Service's )Tj 0.0101 Tc 4.37 0 Td (review )Tj 0.0046 Tc 3.236 0 Td (and )Tj -0.035 Tc 10.8945 0 0 11.9 467.9819 58.42 Tm (appr<>val )Tj 0.05 Tc 12.8081 0 0 11.9 516.2124 58.42 Tm (of )Tj EMC ET endstream endobj 3 0 obj <>]/Height 3320/Type/XObject>>stream Ϩ"6"]6:ê"ckKxK.K tKkY luYVY,ǖaȁ;*ITI9kL W 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0.015 Tc 4.391 0 Td (officer )Tj -0.0253 Tc 3.087 0 Td (is )Tj 0.0143 Tc 1.015 0 Td (different )Tj 0.0081 Tc 3.987 0 Td (from )Tj 0.0358 Tc 2.372 0 Td (other\001 )Tj 0.0171 Tc -37.375 -1.21 Td (accountable )Tj 0.0117 Tc 5.888 0 Td (officers )Tj -0.035 Tc 11.6115 0 0 11.7 181.0687 561.4 Tm (in )Tj 0.0147 Tc 11.7 0 0 11.7 193.7183 561.4 Tm (that )Tj 0.0156 Tc 2.01 0 Td (they )Tj 0.05 Tc 11.8922 0 0 11.7 242.618 561.4 Tm (do )Tj 0.013 Tc 11.7 0 0 11.7 260.2686 561.4 Tm (not )Tj 0.002 Tc 1.723 0 Td (have )Tj 0.0072 Tc 2.503 0 Td (physical )Tj 0.0197 Tc 3.967 0 Td (custody )Tj 0.05 Tc 11.9728 0 0 11.7 401.0207 561.4 Tm (of )Tj 0.0132 Tc 11.7 0 0 11.7 414.3486 561.4 Tm (public )Tj -0.0044 Tc 2.971 0 Td (funds, )Tj 0.0067 Tc 3.074 0 Td (the\001 )Tj 0.0156 Tc -35.534 -1.19 Td (accountability )Tj 0.0081 Tc 6.531 0 Td (for )Tj 0.0173 Tc 1.521 0 Td (public )Tj 0.0176 Tc 2.971 0 Td (funds )Tj 0.0008 Tc 2.855 0 Td (rests )Tj 0.0139 Tc 2.482 0 Td (primarily )Tj -0.0033 Tc 4.183 0 Td (with )Tj 0.0028 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(certifying )Tj 0.0147 Tc 4.376 0 Td (that )Tj 0.0125 Tc 2.037 0 Td (payments )Tj 0.0134 Tc 4.779 0 Td (made )Tj 0.022 Tc 2.851 0 Td (by )Tj 0.0067 Tc 1.368 0 Td (the )Tj 0.0163 Tc 1.738 0 Td (agency )Tj -0.0031 Tc 3.59 0 Td (are )Tj -0.0062 Tc 1.797 0 Td (legal, )Tj 0.0355 Tc (proper )Tj -0.0018 Tc 5.957 0 Td (and )Tj 0.0008 Tc -28.493 -1.21 Td (correct. )Tj EMC /P <>BDC /T1_3 1 Tf -0.0283 Tc -3.144 -2.379 Td (Id., )Tj /T1_1 1 Tf -0.0113 Tc 1.743 0 Td (\(2\); )Tj /T1_3 1 Tf 0.0104 Tc 1.832 0 Td (see )Tj /T1_1 1 Tf -0.035 Tc 10.5058 0 0 11.7 133.1676 449.32 Tm (31 )Tj -0.0001 Tc 11.7 0 0 11.7 150.3041 449.32 Tm (U.S.C. )Tj 0.013 Tc 3.314 0 Td (3528\(a\)\(3\) )Tj -0.012 Tc 5.109 0 Td (and )Tj 0.0394 Tc 1.941 0 Td (\(4\) )Tj /T1_4 1 Tf -0.035 Tc 8.0476 0 0 12.6 290.575 449.32 Tm (\(lOA )Tj /T1_3 1 Tf 0.0107 Tc 11.7 0 0 11.7 309.9829 449.32 Tm (certifying )Tj 0.0173 Tc 4.392 0 Td (official )Tj -0.035 Tc 11.4295 0 0 11.7 399.0224 449.32 Tm (... )Tj -0.0087 Tc 11.7 0 0 11.7 412.0755 449.32 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4.914 0 Td (payment )Tj -0.035 Tc 11.5037 0 0 11.7 506.9908 379.24 Tm (is\001 )Tj 0.0172 Tc 11.7 0 0 11.7 67.3086 365.08 Tm (made." )Tj -0.0168 Tc 3.848 0 Td (IRM )Tj 0.0157 Tc 2.149 0 Td (3.0.167.3.7\(4\) )Tj 0.0105 Tc 6.743 0 Td (\(01-01-2002\). )Tj 0.0139 Tc 6.829 0 Td (Accountable )Tj 0.0147 Tc 5.959 0 Td (officers )Tj -0.0089 Tc 3.65 0 Td (can )Tj -0.0135 Tc 1.941 0 Td (be )Tj 0.0002 Tc 1.436 0 Td (relieved )Tj 0.0496 Tc 3.845 0 Td (of\001 )Tj 0.0122 Tc -36.419 -1.19 Td (liability )Tj -0.035 Tc 11.6115 0 0 11.7 106.9087 351.16 Tm (in )Tj 0.0141 Tc 11.7 0 0 11.7 119.2429 351.16 Tm (circumstances )Tj 0.0072 Tc 6.903 0 Td (where )Tj -0.0075 Tc 3.119 0 Td (it )Tj -0.0253 Tc 0.8 0 Td (is )Tj 0.0231 Tc 0.912 0 Td (determined, )Tj 0.016 Tc 5.846 0 Td (among )Tj 0.0204 Tc 3.447 0 Td (other )Tj -0.0005 Tc 2.63 0 Td (things, )Tj 0.0147 Tc 3.303 0 Td (that )Tj -0.0036 Tc 1.99 0 Td (the )Tj 0.0019 Tc 1.75 0 Td (loss )Tj 0.05 Tc 11.7653 0 0 11.7 502.7828 351.16 Tm (or\001 )Tj 0.0225 Tc 11.7 0 0 11.7 66.7 337 Tm (deficiency )Tj 0.05 Tc 12.2512 0 0 11.7 124.058 337 Tm (of )Tj 0.0067 Tc 11.7 0 0 11.7 137.5583 337 Tm (the )Tj 0.0125 Tc 1.726 0 Td (funds )Tj -0.0108 Tc 2.881 0 Td ("was )Tj 0.013 Tc 2.456 0 Td (not )Tj 0.0169 Tc 1.697 0 Td (the )Tj 0.0066 Tc 1.77 0 Td (result )Tj 0.05 Tc 12.5296 0 0 11.7 293.0152 337 Tm (of )Tj 0.0133 Tc 11.7 0 0 11.7 306.7875 337 Tm (fault )Tj 0.05 Tc 11.7653 0 0 11.7 333.1028 337 Tm (or )Tj 0.0096 Tc 11.7 0 0 11.7 347.6286 337 Tm (negligence )Tj 0.0015 Tc 5.251 0 Td (by )Tj 0.0169 Tc 1.327 0 Td (the )Tj 0.013 Tc 1.738 0 Td (accountable\001 )Tj 0.0179 Tc -32.348 -1.19 Td (officer" )Tj -0.0018 Tc 3.507 0 Td (and )Tj 0.0095 Tc 1.987 0 Td ("the )Tj 0.0156 Tc 2.087 0 Td (loss )Tj 0.0346 Tc 2.122 0 Td (or )Tj 0.0202 Tc 1.189 0 Td (deficiency )Tj 0.0048 Tc 4.891 0 Td (was )Tj 0.0232 Tc 2.135 0 Td (not )Tj 0.0169 Tc 1.697 0 Td (the )Tj 0.0066 Tc 1.77 0 Td (result )Tj 0.05 Tc 11.9728 0 0 11.7 349.4208 323.08 Tm (of )Tj 0.0191 Tc 11.7 0 0 11.7 362.8532 323.08 Tm (an )Tj 0.0046 Tc 1.468 0 Td (illegal )Tj 0.0346 Tc 2.882 0 Td (or )Tj 0.008 Tc 1.221 0 Td (incorrect )Tj 0.0125 Tc 4.164 0 Td (payment."\001 )Tj EMC /P <>BDC -0.035 Tc 10.7341 0 0 11.7 70.0448 309.16 Tm (31 )Tj -0.0042 Tc 11.7 0 0 11.7 87.4241 309.16 Tm (U.S.C. )Tj /T1_0 1 Tf 0 Tc 12.8 0 0 12.8 125.5675 309.16 Tm (\247 )Tj /T1_1 1 Tf 0.0225 Tc 11.7 0 0 11.7 136.0326 309.16 Tm (3527\(a\)\(1\)\(8\) )Tj -0.012 Tc 6.504 0 Td (and )Tj -0.0042 Tc 2.023 0 Td (\(a\)\(2\). )Tj EMC /P <>BDC 0.02 Tc -14.488 -2.4 Td (With )Tj 0.0066 Tc 2.425 0 Td (respect )Tj -0.005 Tc 3.645 0 Td (to )Tj 0.0118 Tc 1.165 0 Td (situations )Tj 0.0131 Tc 4.687 0 Td (possibly )Tj 0.006 Tc 4 0 Td (involving )Tj 0.0097 Tc 4.246 0 Td (negligence, )Tj 0.0067 Tc 5.553 0 Td (the )Tj -0.0168 Tc 1.782 0 Td (IRM )Tj 0.0127 Tc 2.059 0 Td (provides )Tj -0.0018 Tc 4.199 0 Td (that:\001 )Tj 0.0056 Tc -33.773 -1.19 Td ("Supervisors, )Tj 0.0244 Tc 6.292 0 Td (based )Tj -0.0038 Tc 3.169 0 Td (on )Tj 0.0067 Tc 1.461 0 Td (the )Tj 0.0273 Tc 1.721 0 Td (TIGTA )Tj 0.0127 Tc 3.368 0 Td (Report )Tj 0.05 Tc 12.8081 0 0 11.7 292.5324 267.16 Tm (of )Tj 0.0105 Tc 11.7 0 0 11.7 306.7327 267.16 Tm (Investigation )Tj 0.0036 Tc 6.02 0 Td (\(ROI\), )Tj -0.0104 Tc 3.115 0 Td (will )Tj 0.0099 Tc 1.693 0 Td (determine )Tj 0.05 Tc 11.7936 0 0 11.7 490.185 267.16 Tm (if )Tj 0.0067 Tc 11.7 0 0 11.7 499.4783 267.16 Tm (there\001 )Tj 0.0151 Tc -37.083 -1.19 Td (was )Tj 0.0142 Tc 2.155 0 Td (negligence )Tj 0.0167 Tc 5.241 0 Td (on )Tj 0.0272 Tc 1.441 0 Td (the )Tj 0.0178 Tc 1.77 0 Td (part )Tj 0.05 Tc 11.9728 0 0 11.7 213.8207 253.24 Tm (of )Tj 0.0169 Tc 11.7 0 0 11.7 227.3183 253.24 Tm (the )Tj 0.0171 Tc 1.738 0 Td (employee )Tj -0.0198 Tc 4.791 0 Td (in )Tj -0.0006 Tc 1.088 0 Td (regard )Tj 0.036 Tc 3.214 0 Td (to )Tj 0.0374 Tc 1.149 0 Td (the )Tj -0.0049 Tc 1.791 0 Td (loss )Tj 0.0141 Tc 2.102 0 Td (or )Tj 0.0059 Tc 1.19 0 Td (shortage." )Tj 0.0037 Tc 5.192 0 Td (IRM\001 )Tj EMC /LI_Label <>BDC 0.0134 Tc -36.067 -1.21 Td (3.0.167.5.3 )Tj EMC /LI_Title <>BDC 0.0344 Tc 5.43 0 Td (\(01-01-2002\). )Tj 0.0129 Tc 7.153 0 Td (While )Tj 0.0067 Tc 2.891 0 Td (the )Tj 0.0159 Tc 1.737 0 Td (context )Tj 0.05 Tc 12.2512 0 0 11.7 309.098 239.08 Tm (of )Tj 0.0038 Tc 11.7 0 0 11.7 322.8383 239.08 Tm (this )Tj 0.0182 Tc 1.904 0 Td (statement )Tj -0.035 Tc 11.6115 0 0 11.7 401.8687 239.08 Tm (in )Tj -0.0139 Tc 11.7 0 0 11.7 414.5183 239.08 Tm (the )Tj -0.0168 Tc 1.741 0 Td (IRM )Tj -0.035 Tc 11.5037 0 0 11.7 459.9508 239.08 Tm (is )Tj 0.0068 Tc 11.7 0 0 11.7 471.7086 239.08 Tm (preceded )Tj 0.022 Tc -34.708 -1.21 Td (by )Tj 0.012 Tc 1.354 0 Td (receipt )Tj 0.0019 Tc 3.405 0 Td (loss )Tj 0.0148 Tc 2.092 0 Td (procedures, )Tj -0.035 Tc 11.6134 0 0 11.7 213.6898 224.92 Tm (we )Tj 0.0175 Tc 11.7 0 0 11.7 231.4703 224.92 Tm (belleve )Tj 0.0147 Tc 3.604 0 Td (that )Tj 0.013 Tc 2.037 0 Td (it )Tj 0.0127 Tc 0.789 0 Td (applies )Tj -0.0069 Tc 3.569 0 Td (as )Tj -0.0055 Tc 1.384 0 Td (well )Tj -0.0256 Tc 2.047 0 Td (to )Tj 0.0095 Tc 1.145 0 Td (situations )Tj 0.05 Tc 11.9728 0 0 11.7 455.9808 224.92 Tm (of )Tj 0.0139 Tc 11.7 0 0 11.7 469.0686 224.92 Tm (possible )Tj 0.0119 Tc -34.523 -1.21 Td (negligence )Tj -0.0198 Tc 5.272 0 Td (in )Tj 0.0466 Tc 0.964 0 Td (payment )Tj 0.0095 Tc 4.398 0 Td (certifications. )Tj 0.0178 Tc 6.61 0 Td (This )Tj 0.0115 Tc 2.244 0 Td (provision )Tj 0.05 Tc 12.5296 0 0 11.7 344.3752 210.76 Tm (of )Tj 0.0067 Tc 11.7 0 0 11.7 358.3583 210.76 Tm (the )Tj 0.0037 Tc 1.762 0 Td (IRM )Tj 0.012 Tc 2.152 0 Td (supports )Tj -0.0139 Tc 4.209 0 Td (the )Tj 0.0156 Tc -33.195 -1.19 Td (appropriateness )Tj 0.05 Tc 12.8081 0 0 11.7 154.5324 196.84 Tm (of )Tj 0.0174 Tc 11.7 0 0 11.7 168.7634 196.84 Tm (your )Tj 0.007 Tc 2.303 0 Td (referral )Tj 0.05 Tc 11.9728 0 0 11.7 237.3407 196.84 Tm (of )Tj -0.0036 Tc 11.7 0 0 11.7 251.0783 196.84 Tm (the )Tj 0.0134 Tc 1.718 0 Td (questionable )Tj 0.0159 Tc 6.165 0 Td (payment )Tj 0.0091 Tc 4.234 0 Td (certification )Tj 0.0009 Tc 5.51 0 Td (issue )Tj -0.0256 Tc 2.661 0 Td (to )Tj 0.0324 Tc -36.248 -1.19 Td (TIGTA )Tj 0.0286 Tc 3.368 0 Td (for )Tj -0.0076 Tc 1.521 0 Td (its )Tj 0.0104 Tc 1.333 0 Td (investigation )Tj 0.05 Tc 11.9728 0 0 11.7 207.3407 182.92 Tm (of )Tj 0.0096 Tc 11.7 0 0 11.7 221.6286 182.92 Tm (negligence )Tj 0.0336 Tc 5.251 0 Td (if )Tj 0.0119 Tc 0.821 0 Td (negligence )Tj 0.05 Tc 11.7653 0 0 11.7 353.9828 182.92 Tm (or )Tj 0.011 Tc 11.7 0 0 11.7 368.5069 182.92 Tm (inadvertence )Tj -0.035 Tc 11.5037 0 0 11.7 440.9908 182.92 Tm (is )Tj 0.0054 Tc 11.7 0 0 11.7 452.632 182.92 Tm (suspected. )Tj 0.0026 Tc -33.199 -1.19 Td (\(This, )Tj 0.05 Tc 12.2512 0 0 11.7 97.898 169 Tm (of )Tj 0.0031 Tc 11.7 0 0 11.7 111.5629 169 Tm (course, )Tj 0.0042 Tc 3.683 0 Td (would )Tj /T1_0 1 Tf 0.05 Tc 12.9348 0 0 12.5 189.9495 169 Tm (be )Tj /T1_1 1 Tf 0.0197 Tc 11.7 0 0 11.7 206.5155 169 Tm (unnecessary )Tj 0.05 Tc 14.0828 0 0 11.7 278.6994 169 Tm (if_\\.eligibiJity )Tj 0.0142 Tc 11.7 0 0 11.7 371.9801 169 Tm (determination )Tj -0.024 Tc 6.596 0 Td (had )Tj 0.013 Tc 1.969 0 Td (not )Tj 0.0077 Tc 1.703 0 Td (been )Tj 0.014 Tc -36.586 -1.21 Td (questioned )Tj 0.0022 Tc 5.354 0 Td (and, )Tj 0.0068 Tc 2.329 0 Td (instead, )Tj 0.0132 Tc 3.906 0 Td (could.be )Tj 0.0107 Tc 4.206 0 Td (establis"hedto )Tj 0.0225 Tc 6.658 0 Td (have )Tj 0.0009 Tc 2.585 0 Td (been )Tj 0.0067 Tc 2.558 0 Td (the )Tj 0.0066 Tc 1.75 0 Td (result )Tj 0.0496 Tc 2.799 0 Td (of )Tj -0.0178 Tc 1.159 0 Td (its )Tj /C0_0 1 Tf 5.34 0 0 12.48 469.06 154.84 Tm <00700072006F007000650072007E0079>Tj /T1_2 1 Tf ( )Tj /T1_1 1 Tf 0.0056 Tc 11.7 0 0 11.7 63.9486 141.16 Tm (having )Tj /T1_0 1 Tf 0 Tc 12.8 0 0 12.8 102.2875 141.16 Tm (\247 )Tj /C0_0 1 Tf 5.3333 0 0 9.36 113.14 141.16 Tm <003500300031007E00630029002800340029>Tj /T1_2 1 Tf ( )Tj /T1_1 1 Tf 0.0166 Tc 11.7 0 0 11.7 165.112 141.16 Tm [(status )23(that\267tax )]TJ 0.0093 Tc 6.767 0 Td (counsel )Tj 0.0269 Tc 3.817 0 Td (deems )Tj -0.0274 Tc 3.446 0 Td (as )Tj 0.0112 Tc 1.355 0 Td (satisfying )Tj 0.0272 Tc 4.558 0 Td 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