CIVIL SERVICE COMMISSION Pare sata BAYAN MC No. 30s. 2014 MEMORANDUM CIRCULAR ALL HEADS OF CONSTITUTIONAL BODIES, DEPARTMENTS, BUREAUS, AND AGENCIES OF THE NATIONAL GOVERNMENT; LOCAL GOVERNMENT UNITS; GOVERNMENT-OWNED OR CONTROLLED CORPORATIONS WITH ORIGINAL CHARTERS; AND ‘STATE UNIVERSITIES AND COLLEGES SUBJECT Adoption of HR Maturity Level Indicators for the Human Resource Management Systems in the Public Sector Pursuant to CSC Resolution Nos. 1400376 and 1400377 dated March 5, 2014, the Civil Service Commission enhanced its Program to Institutionalize Meritocracy and Excellence in Human Resource Management (PRIME-HRM), thereby, amending Section D (The PRIME-HRM Components) and Section F (Transition from PMAAP/CSCAAP to PRIME-HRM) of CSC Memo Circular No 3, s. 2012, as follows: A. The PRIME-HRM Components 4. Assess. Agencies shall be subjected to a comprehensive HRM assessment, review and monitoring of the systems, competencies and practices of its four HR systems using the HR Maturity Level Indicators, namely: 1) recruitment, selection, and placement, 2) learning and development, 3) performance management, and 4) rewards and recognition. The HR records management, systems and programs such as the Grievance Machinery, Health and Wellness Program, Employee Welfare and Discipline, shall likewise be assessed to determine agency compliance with the CS Law, rules and regulations and other pertinent guidelines. A special evaluation and assessment may be conducted, upon the Commission's initiative or upon request of concerned parties, on all or certain areas of an agency HRM within any regular assessment period or apart from it. If the special assessment is requested by the agency, a Memorandum of Undertaking shall be required between the agency and the Commission and an engagement fee may be charged. Ina R.A.C.E. to Serve: Responsive, Accessible, Courteous and Efective Public Seri [ICSC Building, IBP Road, Constitution Hills, 1126 Quezon City + 931-7938/931-7939/931-8002 + © esephil@webmail.esegov-phs g www.cse,gov.phSince HRM Offices play a big role in the program, their competencies will also be assessed to determine developmental opportunities. An online survey of the agency's human resource management climate will ikewise be conducted. . Assist. Agencies shall be provided with a continuing assistance and review for excellent HRM on the basis of the gaps/developmental opportunities identified in the comprehensive HRM assessment, review and monitoring. Agencies under the Level !!-Accredited and Level Ill-Deregulated Status in good standing shall be subjected to review and assistance at least once every two years. Agencies under the Level I-Regulated Status shall be strictly monitored on their compliance with the assessment recommendations every six months and will be provided continuous assistance. . Award. Agencies may be given a certain degree of autonomy through accreditation and/or deregulation. Agencies found to excel in crafting and implementing HR systems may be conferred the Center of HR Excellence or the Seal of HR Excellence Award. B. The HR Maturity Levels/Indicators Model The enhanced PRIME-HRM adopts the HR maturity level indicators that are aligned with global standards on good people management practices for the Human Resource Management Systems in the public sector. It aims to elevate the public sector human resource management to a level of excellence through process of assessment, assistance and recognition. It shall involve the assessment of the four core HRM systems using the three lenses of systems, practices and competencies. Each HRM system is measured through the various indicators in different maturity levels. Maturity levels/indicators are defined, as follows: + A set of structured levels that describe how well the behaviors, practices, and processes of an organization can reliably and sustainably produce desired outcomes. “Maturity” relates to the degree of formality and optimization of Processes, from ad hoc practices, to formally defined steps, to managed result metrics, to active optimization of the processes. An assessment tool to assist HR professionals in analyzing the health of their HRM systems in the agencies and in determining the corrective actions that should be taken.C. PRIME-HRM Maturity Levels/Indicators The PRIME-HRM maturity levels adopted for the four HRM systems are as follows: Level 1 - Transactional HRM + Processes are, at least, documented sufficiently. + Some processes are repeatable, possibly with consistent results. + “Personnel” function is mostly separate from agency/business and talent needs. + Line Managers perform HR activities as they see best. Level 2 - Process-Defined HRM + Sets of defined and documented standard operating processes (SOP) established are subject to some degree of improvement over time. + There is goal-oriented decision making. + There is an automated system but little integration of data Level 3 ~ Integrated HRM Process metrics are used for continuous improvement. The HR function supports agency business needs. There is data-driven decision making. There is an HR Management toolkit. Level 4 ~ Strategic HRM Processes are focused on continually improving process performance. There is systematic management by a combination of process optimization and continuous improvement. HR helps to drive agency business decision on people, data, and insight; the HR strategy is part of the agency strategy Indicators for systems, practices, and HRMO competencies are identified per maturity level for each of the four HRM systems. Annex A provides the complete maturity levels/indicators for the systems, HRMO competencies, and practices per HRM system. D. Criteria for Accreditation and Award The HR Maturity Level Indicators shall be the bases for an agency to be granted accreditation status or recognized as Center for HR Excelience/Seal of HR Excellence. Thus, the following criteria should be complied with:Level ili-Deregulated Center for HR ~ Seal of HR Status Excellence Excellence Maturity Level 2 Maturity Level3 |= Maturity Level 3/= All 4 core HR (Process Defined (Integrated HRM) | (Integrated HRM)| systems should be HRM) for 4 core for 4 core HR for 4 core HR| at Maturity Level 4 HR systems and systems and systems with at| (Strategic HRM) HRMO HRMO least one core HR | competencies competencies system at Maturity Level 4 (Strategic HRM) Good HR Good HR Good HR Good HR practices, on the practices, on the practices, onthe | practices, on the following areas following areas following areas | following areas based on the HR based on the HR based on the HR based on the HR maturity level maturity level maturity level maturity level indicators indicators indicators indicators * Performance * Performance Performance | + Performance Management - at Management - at Management - at | | Management—16 least 7 good least 12 good least 16 good good practices practices practices practices « HRD (Learning * HRD (Learning + HRD (Learning © HRD (Learning and and and and Development) — Development} at | Development) — Development) atleast 14 good least 27 good at least 38 good 38 good practices practices practices practices « Rewards and « Rewards and « Rewards and + Rewards and Recognition — at Recognition — at Recognition ~ at Recognition -8 least 4 good least 6 good least 8 good good practices practices practices practices + Recruitment, + Recruitment, + Recruitment, « Recruitment, Selection and Selection and Selection and Selection and Placement — at Placement — at Placement — at Placement —5 least 2 good least 4 good least 5 good good practices practices practices practices Meeting HRMO Meeting HRMO Meeting HRMO Meeting HRMO Competencies at Competencies at Competencies at Competencies at Level I Level Ill Level IV. Level IV (Intermediate) (Advanced) (Superior) (Superior) E. Transition to Enhanced PRIME-HRM To establish the readiness of the agencies in the adoption of the HR Maturity Level Indicators that are aligned with global standards on good people management practice as the new PRIME-HRM standards, agencies under the following status shall undergo a self-assessment using the online assessment tool to give them a free hand to assess their respective HR systems,competencies and practices. The results of the online self-assessment shall serve as basis for the assistance to be extended by the Commission to the agencies to help them achieve their desired level of maturity. 1. For Agencies with Revalidated Level Il-Accredited Status — agencies under this status shall be given another two (2) years from date of the promulgation of resolution granting their accreditation status within which to meet the Maturity Level Il indicators to retain their Level Il-Accredited Status. Failure to meet the standards after said period would mean final revocation of their accreditation status. Onsite assessment by the CSCROs shall be conducted before the recommendation for revocation can be made. For Agencies whose Accreditation Status were Revoked — agencies under this status shall undergo an onsite assessment for possible restoration of their accreditation status as soon as they have met the Maturity Level I standards, as evidenced by the online self-assessment results and the recommendation of the CSC Field Director in-charge. For Agencies Accredited under PRIME-HRM prior to March 5, 2014 — agencies under this status shall be subjected to the Maturity Level I! standards within a period of two (2) years after the promulgation date of the Resolutions granting them accreditation. As provided in the Resolution for Accreditation, onsite assessment by the CSCROs shall be conducted within two (2) years. F. Engagement of Consultants outside CSC and other Learning Service Providers (LSPs) The Commission, thru its Field Offices, shall provide the necessary assistance or interventions identified and agreed upon by the agency and the CSC assessors during the post assessment conference. However, agencies are not precluded from engaging the services of consultants other than the CSCROIFO Directors in the review and crafting of HR systems and programs But, to be consistent with the PRIME-HRM objective, agencies and their consultants or LSPs are enjoined to adopt the HR maturity level indicators to ensure meeting the desired level of maturity of the agencies’ HR systems, competencies and practices. This Memorandum Circular shall take effect immediately. FRANGSCO T/OUQUE III, MD, MSc DEC 22 2014Annex A PRIME-HRM: HR MATURITY LEVEL INDICATORSBuen ae 9j0 T aBeg ‘suodes pezimioysno seyesou06 sje #1 “@80) pue auly se;ouebe Fey) swuajey jo youd oy se jim “suodes pazjwoysno se juoweoeid pue uonosjas| seyeiueb osje y -sepue6 Aq payeBos6as ‘uounnsos: —oujuo uo | pue fewetul) syueoydde pue | si eieq ‘selepipue pelsiuoYs BIep SUIEIUIEW (SIH) WaIsAs | SaEP!pUeD Yjog Jo SajyoId ay | jo aly aAyOR — sUIRIUIEW LuoHeWHO}UI seqUNOSEY UEWINH | SUIEIUIEW eseqeIEP oIUOHIDER | woIsks vONeUOWW) idwiS | peIsiMoYs Jo O\y EADY “Ayouyne Gunosdde juengjar = 40 (dO IS) Jouuosieg — 40 eid “koueBy ou jo speou -AouaBy 84) Jo speou | pue —uoyezIWiay IAS wue}-6u0] ey; 0} dn quased | we}-wnjpew pue -yoys ey uo | jauUosied Wad UII PeUBIE “Ayowne eu jeeus 0} perseup 5} wersfs | peseq s| suonsod jo Bi sjweweunbe: foueBy juauino | Guroidde quersjes 40 Wag UO Bujuueld ea1opyom aIBerens | uoJezuoUd pue ued Buyers | eu Uo paseg s! UeId Guyeis | peseq Ajejos s} ued BuyeIg (ueju! pue sajjepunog “edoos oy) SolNUEp)) SeiNjeog Wa)SAS WaH oBaens WHH PereBequy WAH Peuyeq-sse001g WaH revopoesuery ¥ £ z 4 “eouruuoped «5 fouedly ou o equosso 81 youn ‘ow 146u OU) Te qo Et! OX Ul Losec IB OXY eney O18! WE ous “amIonss feuOHEIUEELO out 40 Sjone| 1Ue!9WIp UI Aedsip JapusB 981109 0} suoNIZe eAEULIE Jo UOeIUeWIE;dw! ey) SepnjoU) Ao|jod AoueBy ey) ‘UoEZ|URBIO 94) ul Aunbe Jepue6 sjowlosd o| “s1eyjo pue AyaesiP ‘punoiByoeq o1UYIe ‘UoIBijau 'eBe ‘UOReIURHO [eNxeS ‘xes jo ssejpieB0. 40} Ayunyoddo yuewAojdwe jenbe ejowoid yey, siueWNsU! PUe SeiNpadoid UOROB\es PUR yUEUNINIDe: BuUISN peounos 87e Se}epIPUED PaIEND ‘PSUleIGO /penies ys4) S| SUOISO JueDeA 40} UERTE Aue e7eNIUI 0} pauiNbar uoWeZUOY;Ne syeUdo.dde ‘sy, ‘Aouaredsuen pur ‘ssausyey ‘Aysianip ‘Alljenbe 0} JUaU|WUWOD s,KouaBy ay} Jo JAUUIIyIny @y) PUR ‘}euUOSied jo jUeWeoEId pue ‘uond9[9s ‘Tuaunini99 ou} 0} yoeodde oy) sjas 'SWOISKS WHH OU) 0} Pauls! UOIYM “Aaljod juoWEdeIq UONDA|ag JUAWHIMUIaY Sy (Seupepind peyuewnsop) Adi10g See eer Oe ee EL ER CEI ee Cary Cray EST ROLE Mite BULL Bolt Mo Ll Cie eye) yoaford WUH BMMUd ISD (acouHva) Anoeg jeuopesiuedig pue assnosay uewny eyensny saujddiyyd9 jo z aBeg seas ae “weyshs euyluo ay jo saunqeay ou Se Jom se jenueyy juoWede | ue uonosleg ‘ueWIIOeY aU) Uu) paureiuco saunpacoid pue suoisinoid ay) uo seatojdure {0} papinoid 8} uoNeIuELO ‘eovid uy axe sjeoB aiBarens 8 AoueBy ey) 0} peubye §~— wiaysks ‘auyUO YM JeNUEW SeNPEOoIg quawedeig —pue —_uOND—IeS ‘juewnim9ey PeUyep-jem y TERUEY\ weUEdeIg pur uonoe|es ‘uewITUDeY ey ul paurejuco seunpasoid pue suojsivoid 24) uo saahojduie He 0} pepinoid =} uoneWEUD ‘onid Ul} speeu uuay-wnipeus pue -uoys sAoueBy oy 0} peuble jenueyy seunpeddie, WOWISOB|gG pur UOOB}OS uewyMsey peuyep-em -seanjee; paziuoisno ayy uo siseyduie ym sesnpaooid quewese|g —pue —_UONOB|ag ueuninsey uo saekojduie Ife 01 papinoid 81 uoneUEU “weyomoy, sseooid e Aq pajueduioooe are pue —_sjueweyinbe: AoueBy ey) 0} peziworsno ere seinpeooid juawerelg Pue uondejeg uewMuDeY ‘soinpeood qwoureseg ue _uoyoajag ‘quauynisay uo seefo\dwis We 0} papiroid s1 uoHeWUEUO “Auowne juenejes Aq panss| seuyjepind §pue ‘seins ‘me| Bunsxe uo peseq are sainpaooid yuowiedeig pue uonoejeg ‘jueWNOey ‘pasapisuoo Buleq uoysod ey} uo Gupuedep “suedxe feuoissejoud jewexe = yym — Bueued o} uedo 8} y “sseo0id ey) Buyrup u} pee; se YH um ‘eoeid ul 8} (asd) preg uonse|g pue uojoWorg ¥ “suojysod feuveBeuew enqnoexe — pue Tequyoe) Ajy6ly ‘pezyejeds 40) eoeid ul S| (GSd) pueOg uoyoajeg uk uoHOWOly Y “yun peo] au se 200 WH UNM ‘TBuoHOUN pue paysiqeise s| (asd) pieog Uonoe|9g PUB UoTOWOId Y “suonisod quesen 10) -—ssayepipued erenjene pue uaei0s 0} paysigeise 51 dnosB o0y pe uy WH oiBeens y WHH paresBeyuy £ WiuH PaUyeG-sse001g z WH Teuonoeseay SSE Se RN Eee EE ECL TY TET OU Eek Ree hace eee ‘palord WUH SATUd 959 (adouHya) Anyoe4 jevonesuedig pue aaunosay wewny eyjensny soulddyiua9J0 ¢ aBeg wolssiwivo> ceca me BLE "WOREBRSOAG, PUNOTESEG Pemionys pejuewnaop ‘Aluo suonisod fey peynuep! pue iouas 10; (Bujke\d “901 ‘uo!ssnosip —_"yoyseq

)) S1OTEOIPU eouewuoyed fey fenpIpul yGnom S| Bulyes jeBiey we “sjuaumuuics eouewuopied wee; pue —uoouny gol Uo peseq saaXojdue fe 105 eu0p ‘Aqueisisuoo 5] Gumjes jo6e] “uoyouny of uo pesnoo) si Gunes iobue,. War DiBereES v WHH PalesBeiuy £ WH PeuEG-sss5Ig z WaH euonoesuel, 1 ETRE ETE CS EL EM Te ER Te CECT BCR Perec emery ypel0/d WHH 3d OSO (GaOwH¥a) Alors feuopesiueBi9 pue esunosoy ueWN} eyeAsNy sould Ie01 10g ebeg JO woneoidde ey) jo uomeIqIeD JO uoneaydde ey jo uoMeIqNeD JO woneoydde ayy jo uoHeIqIED “euop 51 ‘S}9N9} [fe 10} Sue|q 1uaWidojenaq Tenpiapuy jo yuewysiqeisg “sje08 feuowezueBio Loddns asey) moy pue ‘seousjadwoo pue sjeo8 wee} pur fenpinipul jo Aienyop uo SuOp §| UOISSNOSIp eoURWIOLEd “euop s| suoyisod Aiosimadns reyeBeuew/annnoexe suejg — juaudojeneg jo wewysiiqeiss pue (saai) lenpiipuy “sjeoB Jeuoyezuebio woddns eseyy moy pue ‘sejousjeduioo pue sieo6 wea} pue fenpiaipul jo Lenljep uo @u0p | Uo|ssnos[p eouRWOWed “euop | SuonIsod jeueBeUeW/annnoexe 40) (Sdal) sue juewdojenaq enpiajpuy jo weWiysy|qeISS “sje08 wee} pue fenpipul Jo Alenjap ey) UO S9Sn90} UOISSNOSIP eoURUUOYed “s1e08 jenpinipur Jo Arenyap uy uo Alu0 sesno0) uoissnosip eouewioyed pepasu se dn as 51 saroueredwioo uo paseq Bid uewWenoidwi} eoUBWOHEY “payyquapy spaeu juswidojanep pue —sefousjedwoo meine! eoueWUoLed pus-seek UO euop si eeho\dwie Aq Bunei-yeg “pepeeu se dn Jes si seyouatedwioo uo paseg eiq uewenoiduyy eoURWOLeY “poytuep1 spaeu juawidojenap pue —sejouejedwioo mejnes eourwuoped pus-seef Uo euop s| eefoduie Aq Buntes-sJog ‘uoswuedng eyeipowu ayy fq suop {tuo 1 Buyyes pue moines oueUUopeg ‘yosmiedng srepouw! eq fq auop Auo | Buje: pue melnel eDUeWUO}eg WHH O1BaIeNS y WH pereiBeru, £ WHH Peuyed-sse00d z Wad fevonsesues, ii LS EEL ere EM EE LT COTTE BOC Po ece tice ere oelold WHH 3WI¥d SO (4gouHvd) }9e4 feuOHes|ueBIO pue eoinosay UEWN} BYENISNY SoUId0110p obeg sons; SBUREY JO AEURING jo SSKeuy ‘SULO} MIAH BOUBWOHd PUB JUOUIUILUOD [ENPIAIPU} PUE 2410 paubis Aq payoddns s6uney Jo Arewuing maioy eoUeUUO}og SUEY JO ATEWLING JO SISAEuy SULIO} MeINaY BOURUUOHeY PU quOUNIWWOD FENPIAIpUI PUB B914O, pubis Aq popoddns sBujey Jo Arewiung manoy BOURWUOLOg suo} meiny eoueWOLog pue WOUATUWOD FeNPIAIpU] puE SOyjO poubis fq peyoddns sGurey jo Arewuing meray eouewiopieg “suuio} eoueWUO}Hed ue yuouNLULOD —_feNpIAIpUt peuBis Aq pavoddns sOuney Jo Krewuing mainay eouewioyed (s! isKjeue pue jueulesnseaw) WS|UEYOoW MAjASY WISTS) iS “Bupew -uojsivep ul djoy pue ayeyioe 01 (SWd) weIsks quewebeuEy, SOURWOYed —SUONBIa WOH Peyeseueb elep Jo uoltentere pue Suoyuow syoddns siyH o1 4UN “eul-uo wewysiidwoooe yo uopewwewnoop pue indu) eehojdwe Buunideo “(GNd) weiss ueweBeuey eouRWoyeg SqU0I2e/9 wou) pereieueb e1ep Jo uoHTentene pue Buuowuow syoddns weisks UORWO}I UB JO BOUEISHKy -uonenyene pue — Buyoyuow odds 0} sje6re, jo ywouiysi|dwosce SHR WeIsAs UOHeWUO}U! ajdwis ‘poureiurew s} ssekojduie We jo Bune: — eouewioped jo Guldeey pics: ejdwig -98n ul S| suoy Wel queudojeneg —pue —‘uowenfeng uaunuiwiog souRWUOped anjoeiejur jo Ado 91U0N09R3 “esn Uy S| suo Uejq jueUldojenag pue ‘uonenjeng "uaunwiwog eoURUUOHe JO Ado sIUONIDeIy “98n UL S| WHO} BUNOHLOW SOURUHO}ed SB YOM Se SWIO4 vonenjery — pue — JueUNILWOD eouewopieg jo doo prey “asn ut 8} swi04 weUunuiW0D, ‘doo pieH uonenjen3 eoueuuoped pue 40 ‘Kouebiy uy snoyBnowyy Anueisisuos uop 81 s6une: eouewoyed jo anjen 2u)_01_spuepueis eoueWoped “uowjoas 10 dnou6 jeuonouny ey) uly = Aueysisucoeuop sBue: eouewioyied jo anjen ul 0} sprepueis _eouewoyed “queuyedep 10 Bo1yo ayy uIYM AnuaisisuoD euOP ‘1 sBuyer eoUEWUOHed Jo enyen 8u) 0} sprepuejs _soueuuoped -yeuondo s) WHH O1Berens ’ WHH paresBeru] £ WHH Peuyed-sse001d z Wan jeuonsesuel, 1 CTEM TIMED Ce MEL SEM New EC See RCT CRC EUte aay ee ete) ypolold WHH Wid OSO (4GOwHYd) Amory euonesiwebio pur soinosay UeWINH ByeNSNy soUId:OL ios obey s2qu aap pur stroprsaig SAS ‘sonnnaaxg Jany9 1907 SuOPaNC, Aouay AqOYuHVd Py ueyensny Ee. e) “saumreroag iuaumuedaq 01 39521 spray AouaBy , ue UOISIA "STepUEU Tea e Sey fouaBy eu Jeu) eins ayew pue uypidxa ues ,speay fouaBy -} Quomeuiely ejdoag uy S10jsanu || Wi04y Pa}dope) Sad}9e1g POOH ‘sde6 Aouajedusoo Amuept 0 e s,foueby sde6 Kousjaduioo Aguop, 0} Aye s,foueby sde6 Aousjeduico Anuep, 0} Aiiqe —s,foueBy synsei ‘molne1 BOUBWOHad JO UOEIG!ED syinses ‘maines BoUeWOL8g Jo UOREIAIED, suinses ‘mo|nes BUBUUOHEd JO LONEIGHED eofojduie Kiend 40) ueig luewidojeneg yenpiaipul ‘suonisod evabeuew/enynoaxa pue Aosiuedns 10} ueig wauidojenag jenpiAipU} ‘suonsod jevebeuewyanynoexe 40} Ue|g JuaLudojaneg feNpiAIpU juowssasse ewooInQ seekojduie renuetod 40) lop} sued quewidojenep joey _pue seehojdwe enueiod peynuep| 40; sueid juewdojenap jo Bunge pue WuH o1Berens v WaH pareBoruy € WHH Peuyed-sse001g z WaH jeuopoesuel, L TELE ETE ONT ELT CE eT Tw ES Reiner Pence test meiner pelold WHH aid OSO GOOuHYa) Amory euoHestueBIO pue eoosey UEUNY ByENSNY SeUIddIIG01309 ebeg pee ee mz “eoueuuoped seekojdute sii se em se eouewioyed sy anoudwu ©) siojeoipul eouewuoped fey sey Aouaby ayi yey) eins eye! pur urejdxe ueo speey AoueBy “y “eourwuoped seafojdwe sy se jam Se eouRWOHed si! onoidul! 0} siolesipu) eouewiojied oy sey Aoueby oy) Tey eins eyeu! pu ure\dxe ueo spea} Aouaby ‘y “ued treien0 s,AoueBy 24) Buidojenep sym palnsuos axe oym sdnos6 annejuaseides yum sciysuoneje: ‘enjonujsuod sey alns eyeu! pur urejdxe ueo spea} fouebiy “e -ueyd nereno sfoueby oy) Bu\dojenep uoym palinsuco ere oym sdnoub enejueseides yy sdiysuonejal anyorujsuos sey} ins oyew ue ureydxo ues speey AousBy '¢ “senyoeigo aoueuuojed aiqeinseaw yum ued {fesen0 ue sey AousBy oy) Jeu) eins eyeui pue ureidxe ueo speay AoueBy °Z “eouewuoyed sy Buyroiduy 10. seOB oiBerens fq peyoddns uo/ssjw WHH oBelens v WHH ParesBayuy £ WaH peuyeq-sse001g z WHH leuonoesues, 1 De ET EEL oe eM eR TCT CCT yelold WH 3NId OSO RC Peete tea tsi meter irene (Zd0UH¥a) An1pe4 jeuonesiuebiC pue eounosey UeWNH eHeAsNy seuiddiugO1j0 2 ebeg “youuew oeudosdde pue JeinBiai & Uo soURWOLed sau} LO yoegpee} enioniisuco seefojduie eB fay Moy 40 seiduiexe ani6 ues sieBeuewysiosiedng —*Z ‘youuew eyeudoidde pue sejnBai & uo soueUUOpad 2104) UO ypeqpa9} antjonuisuco seeKojduse eni6 Keys moy jo sejdwexe on\6 ues siaBevewysiosimedng “7 youuew eyeudosdde pue seinBa: @ uo eoueuuoped uo ypeqpes; —_saafoyduia eni6 Kay) Moy jo sejduiexe on ues sieBeuewysiosiuedng *2 IeNPWIpUL pu wee, UO BuIeBe pue ued jjereno sfoueby 24) Buidojenep uaym seehojdwa anjonul fey) MOY equosep ueo sieBeuewysiosiedng °g. “ s00fojdwia s0yjo pue eouewoyed umo s9y/siy enoidu! 0} | Seap} aynqujuoD ©} paGeunoous 5} auofiane sioym jWeWUOIAUS Ue syee!0 0} aoeid ul aney Koy) salBorens aquosep ueo speay fouaBy °s -soofoidwia yeyjo jo pue —eoueWoped umo — deysiy—anaudy Oo} ‘seep! eINquIUOD 0} peBeINooUe S| suofiene e184 IWeWUONAUE UE ayee10 0} aoeid ul eney ayy sueld equosep ues speay Aousby ‘s WHH oars ’ WaH paresBeruy £ WuH Peujeq-sse001g z WaH TeuonoesuesL L TEEN EME SENET RO Tw TET Behe eee er meer iota yelold WHH 3d OS (4douHVa) Amyoes reuonesiueBiC pue eainosoy uewnH eeNsny SaudOL s0 8 ebeg Fz AGOYHVd Py ueye.ysny pue sdnow oui yim SaiysuoTeler ‘anyonsjsuoo ayouioid speeH fousby yey) _uuyioo eo sdnou6 enejuaseidel 40 Sioquiou aie oym saaKojdsy *| | pue sano oy) Gum SOLySUOTE|O! ‘eagonuysuoo eyouioud speey AouaBby yey) wuyuoo ueo sdnouB anjejuasada: jo sioquiew ae oym seafodwig *L1 ‘S@JEUIpIOGNS 1194) JO 124 pue Aouaby ey) jo eouewoyed 94) enoudwi) 0} a8n Kau s101eo/pUL eouewuoped fey ayy aquosep eo siebeuewysiosyiedng “O} “Se}euIpiogns 11eup jo Ye pur AouaBy 043 Jo eouewoyed ‘uy enouduu! 0} asn Kau suo}eo;pUt souewojed fy ay equosep eo suebeuewysioswedng “Oy 1oqns 1194) Jo sj9612) OM Se yun syowyiuewnedep 2194) yo souewuoped ui enouduy oy asn Kaun 19618) eouewuoped ey) equosep eo sieGeuewysiosiuadng ‘} -sje61e) ,sayeuipiogns sia) se jJam se gol Umo 4184) aquosep ueo sueBeuewysioswuedng “O} “Aanyoeyo afueyo poBeuew ney Aouy ‘Moy pue peonposqur exey Kou siuswienoidu jo sejdwiexe en eo siBeubuysioswuedng “6 “Aenyooye e6ueyo peBeuew orey Adu Moy PUB paonposU! erey ABYL stuawenosdwy) Jo sejdwexe en6 ueo sieBeuewysiosiuedng ‘6 “A@nqpeye eBueyo eBeuew Kou) Moy pue ‘eouewuoped sAouaBy pue wee) ey) jo TeUt pue eouewoyed jenpiajpur uo squawenaidwil jo sejdwexe en6 ues sieBeuewysioswedng “g “hyenygaye eGueyo ebeuew foul oy pue ‘souewioped s,Aousby pue wee} ey} jo yeu) pue souewwoped yenpiaipur uo stuewlaroiduy! jo sojdurexe on6 ueo sieBeueuysiosimiedng *g wee} eu Jo ey) pue eouewioyed jenpiaipuy uo squewarcidw jo sojdwexe en6 zo sieBeuewysioswedng °g WHH O1BeenS t WHH pelesBeruy £ WuH Peuyed-sse01g z WaH leuonoesuery 1 ROTEL OE EE Pee etek tee enone oefolg WHH ANI DSO {gd OUHYa) Aujoes feuoyesiuebic pue soinosy vewnH BesISNy soulddiiyg04106 abeg ‘Ajantoeye peBeuew s| aBueYyo ‘moY PUE WES} 24) Jo BoURWUOLEd 84) U} siuewenoiduu) jo sejdwexe en6 ued —seahoidury “ph “Ajnyoaye paGeuew s} a6ueyo ‘Moy pue wea} ay) Jo eoUeUUOPed ‘2y} ul sJuawancuduy! 4o sejdwexe enB ued soafoduy — “p} ‘weal s10\) Jo eoueUOLEd eu UI sjuewienoidtu yo serduiexe eniB ued seehodwy “ph “Arenseye peBevew sj e6ueyo ‘oy Pure Peonpostu) ueeq eney Tey) Siuewienoidu) jo sejdwexe enB ued seakodug = “e} ‘Aennoeye peBevew s| eBueyo moy pue PeonponL! useq eney yey) siuawienosdut jo sejdurexe enB uo seafoidwa “EL “syuewienoidust eouewoped umo — jjey) jo sadwiexe ues seafodwa “et “wouy Buineiyoe pue Buidojenep ©} ainquiucs 0} peyedxe ove oy) MOY equosep UBD pue ‘9I01 aieuy 0} ayeudoudde si yeu [2n9) 8 Je uoHez|Ue6I0 oy) pue Sued} anjoedsa jay) jo santoalqo oul ureidxe ues seekodwa “Zh “uejd jeer. sAousBy ey) Buidojenap ueym ueyevepun exe _ suoMeyNsuoD “eid reson sousBy ay) Guldojenap ueyM uayeyepun exe suogeynsuoo WaH Berens by WHH PeresBaruy © WUH peuyeg-s8e001g Zz WHH leuonoesuesL L Lee EEE EL Ee a CE SG Peete reece ypol04d WHH 3Wild OSO (gq0uHvd) 1924 EUONES|UeOIO pue sounosey WeWN} BYBLIENY sauid0110 01 ebeg >) ‘youuew syeudoudde pur senBas @ uo souRUoyed 414) uo yoeqpaay eajorujsuco enisde: fey) Moy jo salduiexe anB ued seakodug “9) “youuew seudoidde pur szInBe: e@ uo eoueuoped 4184) YO YeqDEE} aAONAISUCD eniese: Kay moy jo. sejdutexo en6 ues seakoduiy “9 yeuuew syeudoidde pue einer e Uo BoUeWO}ed sJey) UO yoeGpeE} niga, fey) Moy jo sejdwexe en6 ue seekodwy “9h “eouewiopad jenplaiput wey] se jam se eouRWoyed Sy encidu 0} fousby eM fq Pesn siojeoipul eoueWoyed fey ‘ayy equosep uko seefojdwg “SL “eouewuoped jenpiaipur ayeyy Se jem se eouRWOLed sy @roudua) 0} AouaBy eu) Aq pasn siojeoIpul eoueuoed hey eu) equosep ued seefojduy “sp ‘eouewioped FEMpIAjpul yoy) SOM se soueuuoyed si enoidull 0} yun suomueumedap eu) Aq pesn sje6se) soueuoped fay uMO 4Jj@4 equosep ued seefoidwig “g) “sieb1e} souewuoyiod umo srout aquasep ue seahojdura “¢t WaH oBeens a WHH PeresBaruy € WH peujeq-seeD01g z WHH leuonoesuesy 1 TELS MTEL OP EL Ee RT CECE BOC kG Ponte eee) wpolodd WYH AW OSO (ZOUH¥d) Aupes jeuonesivedic pue sainosey uewny eyensny soulddiiyggio 4 ebeg seas mz AQOYHVd ply ueyeqsny Tm poUByE SeouaySduLOS diysiepee, pue jeuojouny J quowidojenep ayy speo7 jana} fenpayput pue jun oy) ye pepeoses pue suoneadxe pue sjeo6 peuyes Siow ou! peyeisuen ‘sje08 fousBe —saysnjo soured ym sie08 fousby jo juowubye — smoinoy sainpeooid pue ‘swershs ‘seio|jod jo uowEuewie/dust aul _ul _uondeup pojejes-souewuopied vo uonoe spuewwooa: pue SsMOINOy « ‘srequiew eayiwwioo spuewuossy (snas) weisig —quewebeuey eouewioyed oul (sas) weishs — yueweBeuey souRUUoyeg ey) 40 uo) eu 404 foyjod quewebeuey (swas) weisis ‘eoUeWOHed NS OSO_ uo paseq jsuy Sunuewe/du ayjgeds-AoueBy _seyeinuod (sd) woisks juawabeueyy BOURLUOHOg ‘squawojdu} sunoyeyog Koy SUIpyqoNd pu yB10W9 OY SS ‘Supusyxo pue ‘suonenys Shueyine uy Sis Teoquyser Burzisoytuks ue Burkidde Anueysisu05 wadep ‘nupesiq seyew joins {n0] pods sexBojouyooy, Bujfvewe 0} Bundepe ‘Bue Sis FeOHUYOO} BuyAidde Anueysisuoy souayedx9 enjsuepg Sips peouApY seBojouyoo) BuyBiowe 40 eBpepnouy peyuyt Buyensuowep pue sis feoquyos; peyuy Buriiddy 0paymouy Bupyon, Wys eveIpeueruy« seiBojouyoo} J0 @Bpayrouy peut Burkerdsyp pue suns reoquyoet ‘Adde 0} souersisse Buyynboy Burpueysiepun o188q sbpemoun/sa4s 31823 souedns peoueapy eyeipousery o1seg S107 spafosd WAH 3WIud 359 JuaweBeuew eoueuopieg SOINHH 19) 91921 ADUajaduwiog jesiuYyse) Gao¥nyd) Apes jeuonestuedio pue aounosay uewNy evfensny saulddiIyg ‘Aousyedwiog9102 Bed quauidojeneq [enpinipu ysuidwoooe of moy sureidx Fenpiajpuy ayy ysijduicooe oy Moy sured quewidojanag jenpwpuy eu ysydwoose oy moy sureidx3 0) wio4 jesteiddy eoueuuoyeg eu ysiduiosde 0} Moy suUre|dxS s1e08 foueby oibeyes jo eauoddns (sig) Sioveo|pu|— @UBWUO Yad fey uo SeaKojdwie pue_sieoyo re sueuO ‘sOPUB|EGWO 2100 = pue——sjeoB souewuoyed wea} jwonouny qof uo pasnooy sjeBrey — souewuoyiod Budojenop uy saimea} MON sorouajeduioo 109 jo juaWssessy sie0B wunjuoisinp yo enuoddns — (sidy)) Suojeopul — BOUeUOHed fey uo saekojdwie PUB _SIBIOWO Fe SIUEUO (sds) weiss queweBeuey — sdUEWOLed oiBeIeIg ay JO suoIsiAod Peziwojsno uo seefojdwe pue sleyjo fe sao (gNd) warskg juswobeuey sourwioyeg — Buysixe = jo. sainyeay uo saahojdwie sjueuQ. ‘suomeziueB10 juowLLeA06 jo sweysks yuewabeuew souewnoued ul (ayo) quewdojaneg pue sspue_ uo sajsiiod feuoneu saiiddy suogeziueBi0 1uewiuenoB Jo swejsfs juowebeuew sourwioyed ul (ayo) quowidojeneq pue 1epueD Luo sajaiiod feuoneu saiiddy suoneziueB.o yuewuseroB jo sweisfs jueweBeuew souewioyed ou (aya) quoudojaneg pus sepueD uo _sejoijod feuoneu saiiddy suogeziueB.0 wowwien06 jo swejsks — ueweBeuew souewoped ul (avo) weudojensq —_ pue —sepueD uo _sejoiiod feuoweu_saliddy seGoyens Koueby sans soyedng peouenpy arses 910007 9afosd WUH 31d 359 juoweBbeuew aouewiopied SOINYH 40) ajqey Aouajadwiog jesiuysay (daouHvd) Aajj2e4 reuoHestuedIO pue aosnosay YEW eyensny souIddyIYg ‘Aousjeduiog910g abed sie06 Aousby oGayens uu (id) suoyeorpuy eouewuoyed Aey jenpinipul jo qwowubye smainoy $1206 AouaBy YW (Id) SiO}Bajpu) — SOUBWHOLeY fey, renpiaiput jo quowuBye _smoiney qWeuWWOD eouRUUOLEd wes} pue oun gol yum sjeoB jenpiapur jo luowubie —_MaIAoH, uonoury gof yim sjeo Fenpinpul jo wewuBire sMeINoL, e068 fouajeduioo yeuojeziuef10 aiBaqes pue ‘yeuonouny ‘e100 ey YM (Sid) siojeo|pu —_eOUBUOVIed fey jo quowuBye el siosjuedns pue sieSeuew! Jo1ues ym __sassnosiq syeo6 fousjedwioo jeuoyeziuebio pue uOHOUN ‘e109 ey) YW (Sidi) siojeoipuy— SoURWUO}Ieq fey Jo yuowuBije oy siosyuedns pue sieBeuew Jojues YIM _sessnosiq quounjuw09 eouewioped weet pue uonouny qof yum sjeoB Fenpinpu} jo iuewubiye aut suosywiedns pue siebeuew Joes YW _sessnosia onouny gol um —sjeo8_jenpiaiput Jo juawiuBjre ayy suosiwiedns pue SIOBBUBUL 101U08 YIM SESSNOSIG sa@hojdwo {fe 04 (ele) Ul quewenoidw} eoueWOLeg pue (gai) sueid dn pue supBeuew 0} (did) Ueid quewenoidu) euEWO}ed eu pue sional 4ey61y pue siosjuedns 0} (dal) sueid juewdojeneq seohojdwe jevebeuew pue_101Ues Oo} (dG) _Ueld seahojdwe ire Jouedng peouenpy e1e;pouneyy o1se8 Tad spafoug WUH Id 259 juaweBbeuew souewsopieg FTo) re Pe cL AMS lorem rete Gaourv4) Apes reuonesiueBio pue asunosay uewnH ejesisny saulddyiy Aousyedwog90 obeg [for _—sseq se —synsar waists, quewebeuey, BouRUOHed sesn PUR _UOISsILUgNs —sOWUOYY Toy Sseq Se Syiser weishg —juaweBeuey SOURUIOHOd sesn ue _UOISSIMIGNS s1ONUOW ‘souBULIOped e ‘suonepuawuiose: Uo peseg suoda: Aewuns saredesd Ue _UOjss|gns — s1oNUOW. suuoy jesteiddy souewiopeg Jo _uojssjwgns SOO" (Wd) wee, wowebeuey ‘e0uBUUOHed aul Jo sBuljeous uoreseqyep Pur uojeiques eu) spesT (ind) wee) waweBeuey souRWoyeg — au s6ujeow uoneseq! uowesqueo_u!_serediowed (iid) wee, weweBeuey SOuBWOLeY a4} Jo sGuneeU oneseqiIap pur uoNeIqeD lu) uoddns reowwyoe) sapinoid “synseu jesteidde pus-seeh Jo odes Arewwins sevedeid senss} payejo1 senjosay, “uo|ssNosip souewroped jo jonpuoo (did) Ueiq juewienroidusy SouRWiOHeq pue (Sdal) sue|g juewdojereg Tenpinjpuy ‘uuo3 fesreiddy e0URWIOed Buyedeid uy souerdwioo syed, -souruuoped seakojdiwie swun pauseu09 1 eouryidwico jo seiBep jo siinse1 suleidxg uorssnosip soueuuoyed jo. jonpuos (did) eid quewencuduy SOURWUOOd pue (Sdat) sueig juewdojeneq Tenpiaipuy ‘ wo, jesiesddy sourwuopeg — Buyederd uy souerduioo — syoey uo}ssnosip eouewuopied 40 yonpuod pue (Sqql) SURI quewdojeneq ——_enpiarpuy pue wiog-—esteuddy SoURWOHed ey Buyedesd uy eoupyduioo soe uossnosip eoueuuoped J jonpucd pur uuoy fesieddy — souewioped Buedasd uy soueyduioo sy9e1L soyedng peoueapy eye|pouoquy oyseg S10007 pelos WH And 2S) quaweBeuey eouewioped elite ey RCL AMS even ytd (Gooyk¥a) Aajped euonestue8io pue aosnosay uewny eyesssny sauiddyya Aousjedwiog910 obeg 10007 epueiowey odes juouissassy awooInE. ‘swejsis WH Jaujo 0} paul synsex ‘souRuuojiod Jo sisfreuy 10} payuyy you 3nq se yons syodey UoyepueUMIcDeY —_AOIOg s18927 epuesowey seokojdwe renua}od-yBry payntuept 40) uejg JuaUdojeneq suieshs WH 40U}0 0} poyull synsex eourwuoyied jo sisfjeuy 0} pays Jou ng se Yons suodey, s1eH07 epuBoWeyy sBuye: eouewuoped payesqied jo SyNSOy soueyduioo Jo prose 10) pays you yng se yons syodey 810907 Ppuesowey sBujes eouewuoped joArewwing « 2oueId00 Jo piosey 10) poyusl| JOU Ing se yons spodey, sionpoig Bulut oiBereng pue juawebeuey wore, quewdojexeg pue Bulweey 40} induy Se pue ‘juewesou) dys pue Qquereainbe sy) 40 3SIVud) UonjuBooey pue_spiemey uojowosg pue quewdojeneq pue Bulwee7 of Indu) ue se pue ‘Juewaiou deys pue uoquBooey pue spiemey (ud) wee, jwowebeuey souedng. peoueapy ayejpounoquy seg syne spefosd WuH 3d 359 jueweBeuew eouewopied SOINYH 105 age, Aduajadwiog jediuysay (daouHva) Ame4 jeuorestuedio pue s2snosay uewny exjexisny souiddiiyg ‘Aoueyedwiogspare ams 9109 e6eq aiqeoidde se (did) uelg| _*!9eouidde se (did) Ueld luewenroidwiy eoueuopeg | WeUercuduiy soueUUOHed jeueBeuew pue owes) (gal) 820) (da) Veta pig quauidojeneq yenpiaipuy quewdojeneg fenpiaipuy | HOSedns 405 (da!) UeId wouidojanag —fenpiaipuy seINDID winpueiowey —/seujepins, pue ——_uojjepuawwosey faitog enouddy seujjeping pue sreuajeyy epeoseo soyedns peouerpy sverpouiowuy ays 81940) quawebeuey souewopieg Aousjedwog: SOINYH 40} ajqey Aduajadwiog jediuysay yafoid WYH 3INNEd 9S (saowkVva) A119e4 reuonesUe819 pue aounosoy UeWnH eyensny souldeyspage aaouiiva 22 wine 9140 4 eBeg “suoquenetul quewdojenag — pue —Bujuseoq ©} polled suoisioep — Bupjeut ssaooid oy JO ssadcid 94) Gunup ul pea} | Burp ul woweBeuey Jo souLed 52 YH ULM ‘pausiigelse Si Jelueg | se YH YUM JeUoNoUN} Ayn) pue “feuonouny Any pue “sweiBord quauidojonaq — pue —_Buruzee | peysiigeise si (Odd) eenjWUiog | peusygeise si (Odd) eeniWWo9 | wewdojeneq pue —Gullwee], 40; dnosBjun ayevedas—y | juewdoeneg jeuuosieg | weuidojanaq jauuosieg | smajnai dnosB oy pe uy Quaju] pue sajrepunog ‘edoos 64} Seyuap)) Sounjeag WOISAS Wan oiBeens WUH PeresBewuy WH peujea-sseo0ig WYH leuonoesuerL v £ z L “ueiq quoudojeneg aud nuoud Aouaby spoddns yey) ueld Buluren s.AoueBy eu) Jo Uone!dwioo ‘Ajouin oy) Buynsue 10) ajqisuodses aie spea} Koueby pue siaBeuRW “gol }xeu ay} 10} wey) a1eded pue sequoUd sfoueBy ey) ym pauBye ese yey) sue|d Guluse9| Buinsind pue Buidojenep 40; pue ‘suojounj pue UoNIsod 4/84) 0} payejes Sejoue}edwiod pue ‘sy!ys ‘eBpeymouy ey) BululeyUEW pue Guuinboe 40) e\qisuodses axe soefojdurg “Juowidojensp sleuy) 10) seyunyoddo Bulwie9| 0} sseo0e e|qeunbe eney ‘2y\fe UAW PuE LOLIOM ‘seefojdwo |e Jey) SaINsUe OWHH SY, ‘peeH AoueBy eu} pue ‘speay Aindap 'siaBeueW ‘saeAo|dwe jo Awiqisuodses paseys & 3} BuIWeS7 “eourwuoped Uo sjuewerosduu! snonuquos pue sensed jueWabeUeUI BuYOo}-p1eNUO} UO Pe1o4oUE diysiepe9| (euOWeZ|UeBIO BuoNS B JO eNIeA OU) $181S0} 4 “e010pHoMm jeuorssejord ‘poured 18 B Aq panies S| OVGnd eu) Jey) BuunsuS O} JUaUNILIWOD SjJusuIUEAB ayy sioayer AD|od Sy “quewusen06 enrenouu! pur eiqeiunoa9e ‘en!suodsa, ‘anisnjou! ue Jo uoHepUNO} ay) s} YoIyM ‘eoIAI9s ayQGNd Jo JueWeBeUeLI enNOOYO yedeo diyssapes| pur jeueGeuew jo juaudojersp ey} Pue ebpa|MOUY PUL SIS JO UONISINbOe eYy *AinjUED IS1Z BYy JO seBualfeyo ay} Jew 0} paddinbe 31 eoxes oygnd yeyL BuuNsue Ut sioI9ey £ey axe JuoUidojenep feuo|ssejoud pue diysiepeey ‘Buluyess ‘BusWee) (seujjepin6 payuauinsop) Ad110g ESCO CNEL, Tee MCE NTR TET CELE TY ETT aT EST els Reo OP Le MOET ELC Te Molto elt mp ele] s] 100l014 WHH BWI OSO (daOwHYa) Aij9e3 reuonesiueBio pue sonosey UEWNH BIeENSNY souId