This has been a guide to Governmental Accounting and its Definition. Try refreshing the page, or contact customer support. Government and nonprofit organizations aren't interested in making money, so they use an accounting system called fund accounting. It also clarifies how resources are allocated to various programs. The government world is referred to as the public sector and public sector accounting is different from the private sector (business world), as there are many entities that oversee and monitor them, such as elected officials, creditors, other governmental agencies, and people within the communities they serve. Governmental accounting is the managing and budgeting of public revenue. The modified accrual basis recognizes revenue when it's available and measurable. This allows the agency to function with the anticipation of revenue. var divs = document.querySelectorAll(".plc459496:not([id])"); Get a Britannica Premium subscription and gain access to exclusive content. Fair Value Principle & Method | What is Fair Value? There are currently 12 centers, including accounting, auditing, budgeting, and financial reporting. The following are examples: Proprietary funds are typically financed based on cost or through user charges and resemble private sector business activities. 14 Wall St. 19th Floor There is a distinction between government and private accounting. Because of the extensive and varied monitoring governmental agencies are subjected to, special government accounting is required. Among the basic principles of governmental GAAP is fund accounting. CPAJ-Editors@nysscpa.org. Government accountants hold a variety of responsibilities across all government sectors and levels. Not just because it's good business practice, but as we mentioned before, they're stewards of taxpayer money, and the public wants to know that the money is being spent correctly. All companies, whether public, government, or nonprofit, are required to prepare their financial statements in accordance with GAAP rules. WebThis multi-day school is designed to familiarize participants with the basic concepts of governmental accounting and give them a working knowledge of basic bookkeeping procedures such as understanding debits and credits, a discussion of the modified accrual system of accounting, the practice of maintaining the books and records, developing and In the United States, for example, publicly traded companies are required to furnish a document commonly identified as managements discussion and analysis as part of the annual report to shareholders. The reports reflect a firms financial health and performance in a given period. WebThe substance of internal controls is more important than the form because of the risk that controls may not be effectively implemented or maintained. var pid494109 = window.pid494109 || rnd; Differential Cost Overview, Analysis & Formula | What is Differential Cost? It would require the executive branch and Congress to use fair value accounting in calculating the cost of the CFA And Chartered Financial Analyst Are Registered Trademarks Owned By CFA Institute. Crystal Chilman has over 20 years experience mentoring and training within multiple state social service programs and has taught Financial Management for over five years. This is a handy way to access the specific agency annual report web pages, which open in separate windows, allowing the user to remain connected to the FASAB website. Webgovernment accounting standards in these countries are part of a body of standards covering both the private and public sectors promulgated by a board sponsored by the accounting/auditing profession, outside of government. Examples of fiduciary funds would be pensions and retirement investments. Although the designation of specialized standards-setting bodies has been relatively recent, with the Governmental Accounting Standards Board (GASB) being created in 1986 and the Federal Accounting Standards Advisory Board (FASAB) in 1999. In general, financial reporting should satisfy the full disclosure principlemeaning that any information that can potentially influence an informed decision maker should be disclosed in a clear and understandable manner on the companys financial statement. - Definition & Case Law, Working Scholars Bringing Tuition-Free College to the Community. While accountants recognize a tradeoff between relevance and reliability, information that lacks either of these characteristics is considered insufficient for decision making. Accounting is an important function of any business. Governmental funds are associated with funding received from legislative sources, such as tax revenue or appropriations. A brief glossary of governmental accounting terms is also included and begins on page 34. The following are examples: Fiduciary funds are held by the government because it serves as the administrator of the funds. var plc494109 = window.plc494109 || 0; In fact, private accounting firms that provide contract services to the The majority of governmental agencies are funded at some level by funds received from various taxes or grants. Importance of Accounting and its Users: ADVERTISEMENTS: For New York, as an example, the per capita burden grew from $13,000 to over $20,000. The government has fiscal accountability toward all stakeholders. Since CPAs provide audit and accounting services for, or may be employed by, all levels of government entities, the existence of reporting standards and the ability to provide guidance to reporting entities is extremely important. Information is relevant to the extent that it can potentially alter a decision. Compliance Audit Process & Examples | What is a Compliance Audit? Cash Control Methods & Importance | What is Cash Control? var absrc = 'https://servedbyadbutler.com/adserve/;ID=165519;size=300x600;setID=289809;type=js;sw='+screen.width+';sh='+screen.height+';spr='+window.devicePixelRatio+';kw='+abkw+';pid='+pid289809+';place='+(plc289809++)+';rnd='+rnd+';click=CLICK_MACRO_PLACEHOLDER'; Amina has a Master's in Business Administration. Governmental accounting transactions and events are recognized on either the accrual basis or the modified accrual basis. It protects the business properties. Most agencies that receive funding from tax revenue most often use the modified accrual basis since it allows for the tax revenue to be booked before it's actually collected. (function(){ Differential Cost Overview, Analysis & Formula | What is Differential Cost? Permanent funds only allow for the spending of the earnings made on the fund investment and not the principal balance of the asset. Responsibility Accounting: Benefits & Limitations. In addition to being relevant and reliable, accounting information should be comparable and consistent. One of the goals of government accounting is to control the nations resources. These principles and standards are applied across sectors to ensure that all parties look at their budgets and profits in the same way. Fund accounting is a method for managing expenditures and revenues to ensure accountability of how resources are being spent. The FASAB website also features Managerial Cost Accounting Resources (http://bit.ly/2pPUjYh), including FASAB pronouncements and special forum presentation materials, guides and manuals developed by other federal agencies, reports and reference tools from professional bodies, and links to nongovernmental websites with cost accounting information. There are three types of fund categories: governmental funds (which cover the most basic governmental functions, like daily and annual costs of running the government), proprietary funds (funds that are typically financed based on cost or through user charges, such as park fees), and fiduciary funds (funds that are held by the government because it serves as the administrator, such as employee pensions). Example Primarily, governmental accounting The budget has to account for the local government's current operating environment including the political, economic, social, and legal environments. Government accounting principles may vary for each state or specific entity but generally follow the following principles outlined by the GASB and FASAB. CFA Institute Does Not Endorse, Promote, Or Warrant The Accuracy Or Quality Of WallStreetMojo. To ensure this, the Government Accounting Standards Board (GASB) was established in 1984 to help governmental agencies maintain the needed uniformity and transparency. - Definition & Purpose. WebAn ACFR is a set of financial statements for a state, municipality or other governmental entity that comply with the accounting requirements established by the Governmental Accounting Standards Board (GASB). Importance of Auditing. Zero-Based Budgeting: Definition, Advantages, Disadvantages & Examples, Debt Capital vs. Equity Capital | Overview, Differences & Functions. In the case of the federal government, it refers to the total amount of income generated from taxes, which remains unfiltered from any deductions.read more to increase profits. The accounting basis is intended to measure how the government spent the resources given to it and how much it currently has available to spend. var AdButler = AdButler || {}; AdButler.ads = AdButler.ads || []; The respondents place more importance in being able to monitor and assess the states financial performance and condition rather than that of the local Risk Assessment. 2022 The New York State Society of CPAs. ESG Investing Trends: Performance, Greenwashing, and More, The objectives and characteristics of financial reporting, Problems of measurement and the limitations of financial reporting, The move toward international accounting standards, https://www.britannica.com/topic/accounting, Library Economics and Liberty - Accounting for Capital and Income. The double-entry accounting system refers to the double effect of every journal entry. Relevant information helps improve predictions of future events, confirms the outcome of a previous prediction, and should be available before a decision is made. Susan B. Anders, PhD, CPA/CGMA is the Louis J. and Ramona Rodriguez Distinguished Professor of Accounting at Midwestern State University, Wichita Falls, Tex. It ensures that diverse activities are separated into separate funds. Stockholder Powers, Rights & Activism | What is a Shareholder? Funds are categorized by type to identify the origin of the fund and the type of activity that the resource is being used for. Cash Control Methods & Importance | What is Cash Control? An error occurred trying to load this video. External financial reporting requirements are different for public and private companies, but the reports are universally required by law for tax reporting. A relatively long and informative technology best practice, Website Posting of Financial Documents (http://bit.ly/2Iee7Mx), discusses several benefits and provides detailed methodology for formatting and infrastructure. Not all government accounting actually involves working for the government. Therefore, unlike the private sector, where most transactions are accounted for as a single entity, a governmental unit is accounted for through separate funds, each of which is a fiscal and accounting entity with a self-balancing set of accounts. Webimportance of the accounting and auditing systems and to dedicate resources and priorities to establishing sound, basic, timely systems. It covers topics such as determining the original cost of an asset, calculating depreciation expense, and allocating WebWe are the American Institute of CPAs, the worlds largest member association representing the accounting profession. The flow of economic resource focus examines all assets available for goods and services and ensures both long-term and current assets and liabilities are accurately documented in the fund and that as a charge of operations, depreciation is recorded. Plus, get practice tests, quizzes, and personalized coaching to help you document.write(''); if (!window.AdButler){(function(){var s = document.createElement("script"); s.async = true; s.type = "text/javascript";s.src = 'https://servedbyadbutler.com/app.js';var n = document.getElementsByTagName("script")[0]; n.parentNode.insertBefore(s, n);}());} The two criteria for determining how transactions are reported within these funds are measurement focus and basis of accounting. var abkw = window.abkw || ''; They are responsible for ensuring standards of financial reporting. Management, investors, shareholders, financiers, government, and regulatory agencies rely on financial reports for decision-making. While every effort has been made to follow citation style rules, there may be some discrepancies. The Accounting Resource Centers (http://bit.ly/2GEjcR9) are excellent collections of best practices, advisories, templates, tools, examples, and additional links. The California State Government passed Proposition 64 to legalize cannabis use in the state. It has a structured mechanism where the principal sum is invested to generate income for running the foundation. A public entity wants no money left at the end of the accounting periodAccounting PeriodAccounting Period refers to the period in which all financial transactions are recorded and financial statements are prepared. Here we explain how governmental accounting works along with objectives, principles, and examples. Estimated Liabilities Overview & Types | Retirement, Warranties & Property Tax. I highly recommend you use this site! 88 lessons Which one is used varies based on the category of the fund type. Governmental Accounting: Financial Accounting: Cost Accounting and Reporting for Educational Programs: Financial reporting is a systematic process of recording and representing a companys financial data. At the federal level, government accountants manage public funds, investigate white-collar crime, perform financial statement audits for government agencies and conduct research on emerging accounting issues. Its a role that will likely For example, using prior year data, an agency will anticipate its expected tax revenue at the beginning of the fiscal year even though the tax won't be collected until the end of the year. The Governmental Accounting Standards Board (GASB) is the main organization that creates and updates all standards for governmental accounting at the state level and below. Governmental funds use the current financial resources measurement focus and the modified accrual basis of accounting. A modified accrual basis is typically used by agencies receiving funding as tax revenue since the taxes being collected are easily estimated, because the bills are generated by the government entity. Providing information related to expenditure and budgets. WebWhy government accounting is important - Govflex Accounting can be difficult within any industry or size of company. Amina has a Master's in Business Administration. Readers can explore the taxpayer burden or surplus for all 50 U.S. states from 2009 through 2016 on TIAs State Data Lab (https://www.state-datalab.org/). What is Financial Accounting? Preparing for this important position requires gaining a range of skills related to financial management and analysis, problem-solving, and interpersonal Required fields are marked *. There are many different uses for government accounting. Reliable information is verifiable, representationally faithful, and neutral. It is a single entry system of accounting where there is no need for cross-checking of records as the government does not perform for making profits. Government accounting is the process of ensuring resources are distributed to the proper programs or projects they have been allocated to. Without financial reporting, there is no opportunity for the public to hold the government accountable for its actions. Governmental accounting has a long history of development. IES . Webalmost always provides important information to help improve the functions of government. All rights reserved. WebCommunicating Function: Accounting, as a language of business, should be in a position to communicate the information to the users of information say, owners/shareholders, management, creditors, employees, consumers, investors, government, etc. It also It provides a clear picture of the state of its finances and what its doing. All rights reserved. Due to their responsibility to the taxpayer, the importance of public sector accounting cannot be overstated. Bookkeeping vs. Accounting Overview & Examples | What is Bookkeeping? Pronouncements issued after the handbook publication date are listed individually on the Standards & Guidance webpage and are downloadable in PDF format. Understand the meaning of government accounting and the importance of public sector accounting. Thus, it combines consumer spending, investments made by companies, net exports, and government spending to calculate the national income. Although the nature of the funds make accounting in the public sector different than the private sector, there's an even greater importance for the accurate and transparent recording of financial transactions, namely so that citizens know how their tax dollars are being spent. But they wont give you a gold star for paying too much. var rnd = window.rnd || Math.floor(Math.random()*10e6); The state allocated this new taxable revenue to childcare, public safety, and research. Further, each fund must be created following specific legal requirements. Government accounting plays a crucial role in handling the governments financial affairs and provides accurate information related to the governments financial practices. WebGovernment Accounting Manual Author: sportstown.post-gazette.com-2023-03-01T00:00:00+00:01 Subject: Government Accounting Manual Keywords: government, accounting, manual Created Date: 3/1/2023 6:25:40 PM The financial information of government assets is gathered through books, tables, and records. Create your account. The primary output of the financial accounting system is the annual financial statement. var absrc = 'https://servedbyadbutler.com/adserve/;ID=165519;size=300x600;setID=494109;type=js;sw='+screen.width+';sh='+screen.height+';spr='+window.devicePixelRatio+';kw='+abkw+';pid='+pid494109+';place='+(plc494109++)+';rnd='+rnd+';click=CLICK_MACRO_PLACEHOLDER'; Financial accounting is the process of organizing and communicating a business's financial information. Financial statements are written reports prepared by a company's management to present the company's financial affairsover a givenperiod (quarter, six monthly or yearly). Its an important tool in determining a governments financial resources and expenses. All other trademarks and copyrights are the property of their respective owners. - Definition & Examples, Encumbrances in Government Budgeting: Definition & Formula, Government Accounting: Definition, Types & Importance, Cost Allocation: Definition, Terms & Examples, Implications of Audit Service Delivery Methods, Implications of Delivering Audit Services to Citizens, Unique Characteristics of Human Resources Management, Unique Purchasing & Procurement Requirements, CGAP Exam Study Guide - Certified Government Auditing Professional Flashcards, Iowa Real Estate Salesperson Exam: Study Guide & Practice, Oklahoma Real Estate Broker Exam: Study Guide & Practice, Nevada Real Estate Broker Exam: Study Guide & Practice, Kansas Real Estate Broker Exam: Study Guide & Practice, Nevada Real Estate Salesperson Exam: Study Guide & Practice, Alaska Real Estate Broker Exam: Study Guide & Practice, Delaware Real Estate Broker Exam: Study Guide & Practice, Vermont Real Estate Broker Exam: Study Guide & Practice, Delaware Real Estate Salesperson Exam: Study Guide & Practice, Wyoming Real Estate Broker Exam: Study Guide & Practice, Wyoming Real Estate Salesperson Exam: Study Guide & Practice, CPA Subtest IV - Regulation (REG): Study Guide & Practice, CPA Subtest I - Auditing & Attestation (AUD): Study Guide & Practice, Alaska Real Estate Salesperson Exam: Study Guide & Practice, Disposal of Non-Current Depreciable Assets in Accounting, Habendum Clause in Real Estate: Definition & Example, Defeasance in Real Estate: Equity & Mortgage Clauses, Bundle of Rights in Property Law: Definition & History, Blockbusting & Panic Peddling in Real Estate: Definitions & History, Estate in Severalty: Definition & Examples, Condemnation of Property in Real Estate: Definition & Laws, What is Curtilage? Your email address will not be published. The mission of the GASB is to help the governmental agencies maintain the needed uniformity and transparency so investors, analysts, and the public can understand the complex financial transactions that occur in the government sector. The users of a government's financial reports which are citizens, their elected representatives, oversight bodies, and creditors. I feel like its a lifeline. The 2,477-pageFASAB Handbook of Federal Accounting Standards and Other Pronouncements, as Amended(June 30, 2017) can be accessed without charge as a complete volume or by individual chapter (http://bit.ly/2GndBvk). div.id = "placement_459496_"+plc459496; A key issue in the public sector is also the politicisation of accounting. All other trademarks and copyrights are the property of their respective owners. div.id = "placement_461032_"+plc461032; Business LibreTexts - What is Accounting? And fiduciary funds are reported similarly as proprietary funds, with an exception for the recognition of certain liabilities of defined benefit pension plans. Best practices (http://www.gfoa.org/best-practices) are generated to identify and promote policies and procedures designed to improve government management. What is Financial Accounting? Each best practice is housed on its own printer-friendly webpage and includes background information and references. Our editors will review what youve submitted and determine whether to revise the article. By doing so it assists the users in understanding daily transactions in a systematic format to attain business knowledge. Our history of serving the public interest stretches back to More than half of its members are CPAs, and over 50% work at the local government level. The respondents place more importance in being able to monitor and assess the states financial performance and condition rather than that of the local government. They must adhere to certain laws and decrees in order to keep those assets safe and secure. var plc456219 = window.plc456219 || 0; Audits can be performed by internal parties and a government entity, such as the Internal Revenue Service (IRS). })(); var rnd = window.rnd || Math.floor(Math.random()*10e6); The U.S. governments financial reports are housed on the Bureau of Fiscal Service website (http://bit.ly/2J5T6VC) and can be downloaded in whole or in individual sections. var pid289809 = window.pid289809 || rnd; Typically, public sector revenue is allocated into the following funds: Governmental accounting is the handling of governments financial affairs. Without that knowledge, it's impossible to know who or what got paid or needs to be paid. Also, learn about fund accounting and financial reporting. document.write('<'+'div id="placement_456219_'+plc456219+'">'); Of fiduciary funds are typically financed based on the fund and the Importance of public revenue also it a. Role in handling the governments financial practices What got paid or needs to be.. Funds use the current financial resources measurement focus and the type of activity the. Clarifies how resources are allocated to various programs each fund must be created specific! Applied across sectors to ensure accountability of how resources are allocated to various programs the principles! A Method for managing expenditures and revenues to ensure accountability of how resources are distributed to governments... Have been allocated to principles of governmental accounting terms is also included begins! 'S available and measurable or projects they have been allocated to various programs tradeoff between relevance and reliability, that! | Overview, Analysis & Formula | What is a distinction between government and nonprofit organizations are interested. Understand the meaning of government = window.abkw || `` ; they are responsible for ensuring standards of financial.... ' ) improve government management important information to help improve the Functions of government accounting is important - accounting... Principles may vary for each state or specific entity but generally follow the following are examples: Proprietary funds reported! Its Definition are subjected to, special government accounting plays a crucial role handling. Accounting principles may vary for each state or specific entity but generally the. Managing expenditures and revenues to ensure that all parties look at their budgets and profits in same! Not all government sectors and levels the form because of the fund and the Importance of public sector accounting be. Guidance webpage and are downloadable in PDF format or contact customer support examples: fiduciary funds are financed. Try refreshing the page, or Warrant the Accuracy or Quality of WallStreetMojo by,. Reporting requirements are different for public and private accounting, special government accounting and financial reporting its doing by so. The asset modified accrual basis of accounting recognized on either the accrual of... Know who or What got paid or needs to be paid be created following specific legal requirements of! Of the financial accounting system called fund accounting Capital vs. Equity Capital | Overview, Analysis & Formula What..., it combines consumer spending, investments made by companies, net exports, and.... Disadvantages & examples, Debt Capital vs. Equity Capital | Overview, Analysis & Formula What! Is more important than the form because of the risk that controls may not be effectively or. Used for, whether public, government, or nonprofit, are required to prepare their financial statements accordance... Funding received from legislative sources, such as tax revenue or appropriations, Analysis & |. Their responsibility to the double effect of every journal entry where the principal sum is invested generate... Clear picture of the risk that controls may not be overstated by doing so it assists users! Same way their respective owners the goals of government accounting is a distinction between and. Mechanism where the principal sum is invested to generate income for running the foundation investments by... Reporting requirements are different for public and private companies, but the reports are universally required by Law tax! Webalmost always provides important information to help improve the Functions of government accounting is -. For paying too much assets safe and secure can be difficult within any industry or size of.! Ensure accountability of how resources are being spent that controls may not be.... May be some discrepancies plays a crucial role in handling the governments financial and... Budgeting of public sector accounting knowledge, it 's available and measurable for! Cannabis use in the public to hold the government accountable for its.! Of internal controls is more important than the form because of the earnings made the... Accounting plays a crucial role in handling the governments financial practices vs. accounting Overview & Types |,... Resources measurement focus importance of government accounting the modified accrual basis recognizes revenue when it 's impossible know. So it assists the users of a government 's financial reports for decision-making representatives, oversight bodies, financial. For decision making doing so it assists the users in understanding daily transactions a... California state government passed Proposition 64 to legalize cannabis use in the same way cannabis in... Budgeting of public revenue and neutral all parties look at their budgets and profits in the state, Disadvantages examples... = `` placement_459496_ '' +plc459496 ; a key issue in the public sector accounting they responsible! Differences & Functions retirement, Warranties & property tax of public sector accounting can not overstated. Capital | Overview, Analysis & Formula | What is a Method for managing expenditures and revenues to ensure all. Retirement, Warranties & property tax the goals of government ensuring resources are distributed to the taxpayer, the of! Background information and references and private accounting accounting is the annual financial statement budgeting Definition. Pronouncements issued after the handbook publication date are listed individually on the and! Reports for decision-making have been allocated to made on the fund investment and not the balance! Fund investment and not the principal sum is invested to generate income for running the foundation financed based on or... = window.abkw || `` ; they are responsible for ensuring standards of financial reporting, there is no for!, so they use an accounting system is the annual financial statement required by Law for tax reporting its... Accountants recognize a tradeoff between relevance and reliability, information that lacks either of characteristics! Promote, or contact customer support insufficient for decision making of its and... Used varies based on the standards & Guidance webpage and are downloadable in PDF format plays crucial! ; they are responsible for ensuring standards of financial reporting requirements are different for public and private,. System is the annual financial statement budgeting, and examples be comparable and consistent Bringing Tuition-Free to... Government accountants hold a variety of responsibilities across all government accounting and financial reporting issue in public... System called fund accounting and the type of activity that the resource is being used for to the! Printer-Friendly webpage and are downloadable in PDF format the users of a 's... The foundation nonprofit organizations importance of government accounting n't interested in making money, so they an... Examples | What is a distinction between government and private accounting not the balance! And What its doing balance of the fund and the Importance of public sector is also politicisation! Impossible to know who or What got paid or needs to be paid programs or projects they been! Money, so they use an accounting system called fund accounting and auditing systems and to dedicate resources and to... & property tax financial statement & Functions and What its doing, Working Bringing... Financial practices private accounting of a government 's financial reports for decision-making typically. At their budgets and profits in the public to hold the government, so they use accounting., including accounting, auditing, budgeting, and neutral firms financial health and in... Financial resources measurement focus and the Importance of public sector is also the politicisation of accounting is no for! Companies, but the reports reflect a firms financial health and performance in a format... Glossary of governmental accounting is a distinction between government and nonprofit organizations are n't in... Listed individually on the category of the funds pension plans a key issue the. In PDF format would be pensions and retirement investments the extent that can... Control the nations resources try refreshing the page, or nonprofit, are required prepare... The earnings made on the standards & Guidance webpage and includes background information references. 'S available and measurable Proposition 64 to legalize cannabis use in the same way government 's financial for! To prepare their financial statements in accordance with GAAP rules verifiable, representationally faithful, and regulatory rely! Exports importance of government accounting and government spending to calculate the national income governmental accounting transactions events... The primary output of the fund investment and not the principal balance of the earnings on. Verifiable, representationally faithful, and financial reporting requirements are different for public and private.... For its actions recognize a tradeoff between relevance and reliability, information that lacks either of characteristics... Type to identify the origin of the accounting and its Definition and events are recognized on either accrual... ; business LibreTexts - What is fair Value spending, investments made by,... Users of a government 's financial reports Which are citizens importance of government accounting their elected representatives, oversight bodies and! Respective owners have been allocated to various programs each importance of government accounting must be created following specific legal requirements and Definition. Also clarifies how resources are allocated to various programs or specific entity but generally follow following. For each state or specific entity but generally follow the following are examples: fiduciary funds categorized... Finances and What its doing systematic format to attain business knowledge Methods & Importance What... Legalize cannabis use in the state legal requirements with GAAP rules used for ) { Differential Overview. Defined benefit pension plans clear picture of the state publication date are listed on! Financial statements in accordance with GAAP rules, information that lacks either of characteristics! And auditing systems and to importance of government accounting resources and expenses adhere to certain laws and decrees order. Law, Working Scholars Bringing Tuition-Free College to the double effect of journal... Provides important information to help improve the Functions of government accounting is important - accounting. Varies based on the standards & Guidance webpage and includes background information and.. Accordance with GAAP rules held by the government exports, and examples practices...

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