U ~. WOUKROUP STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CREDIT NUMBER: TRUST FUND 18335 AUDITED CONSOLIDATED PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2015 E0,EST OAC ERNESTO. ABEGBE & CO (CHART[RED ACCOUNTANIS & CONSUL TANTS) Corporate Office: Wing A, 2nd Floor, Oyo State House, CBD, FCT. Abuja, Nigeria lel: t 234-09-291 6940, 0803 613 6410 Email: info@eoabegbe.com eoabegbe@gmailcom Web:www.eoabegbe.com STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 CONTENTS PAGE Abbreviations and Acronyms ii Project Key Information 1 Report of the National Project Coordinating Unit 2 The implementing Agencies' Responsibilities Statement 6 The Independent Auditors' Responsibilities Statement 7 Statement of Accounting Policies 8 Independent Auditor's Report 9 Consolidated Cumulative Statement of Sources and Uses of Funds 11 Consolidated Statement of Sources and Uses of funds 13 Consolidated Summary of Activities in the Designated Accounts 16 Reconciliation Statement of Disbursement by Bank to Amount 17 Received by the Project Statement of SOE Reconciliation 18 Schedule of Assets Purchased with Project Funds 25 States Sources and Uses of Fund 31 Audit of 2015 SLOGOR Project Ernest 0. Abegbe & Co STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 ABBREVIATIONS AND ACRONYMS AEA Activities Executing Agencies EU European Union Naira Official Currency of the SLOGOR Project Euro Official Currency of the European Union USD United State Dollars FMoF Federal Ministry of Finance FGN Federal Government of Nigeria FPM Financial Procedures Manual FPFMD Federal Project Financial Management Division FAD Finance and Accounts Department DA Designated Account DDA Draw Down Account GCC Government Counterpart Contribution OAGF Office of the Accountant General of the Federation OAGS Office of the Accountant General of the State IFRs Interim Financial Reports IDA International Development Association MDAs Ministries, Departments and Agencies MBNP Ministry of Budget and National Planning M&E Monitoring and Evaluation NPCU National Project Coordinating Unit SPCU State Project Coordinating Unit PFS Project Financial Statement PFM Project Financial Management SA Special Account SLOGOR State and Local Governance Reform Project SOE Statement of Expenditures VAT Value Added Tax WHT Withholding Tax W/A Withdrawal Applications Audit of 2015 SLOGOR Project Ernest 0. Abegbe & Co STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 PROJECT KEY INFORMATION Name of project: State and Local Governance Reform (SLOGOR) Project Trust Fund No: 18335 Project ID: P133045 Bankers: Skye, Fidelity, Zenith, Wema, FCMB, Eco and Diamond Period Covered by the Report: January - December, 2015. External Auditors: Ernest 0. Abegbe & Co (Chartered Accountants & Consultants) Wing A 2nd Floor, Oyo State House Abuja KEY PROJECT OFFICERS: National Project Coordinator Mr. Samuel 0. Eloho Project Manager NPCU Project Accountant NPCU Mr. Yahaya Saidu State Project Coordinator Anambra State Mr. James C. 0. Ifekandu State Project Coordinator Cross Rivers State Mr. Bassey Ebri Asuquo State Project Coordinator Osun State Mr. Yemi Ijidele State Project Coordinator Kano State Mr. Mohammad Yaro State Project Coordinator Jigawa State Engr. Abba Hassan State Project Coordinator Yobe State Mr Sani Haruna Jajere Audit of 2015 SLOGOR Project Ernest 0 Abegbe & Co Page STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 REPORT OF THE NATIONAL PROJECT COORDINATING UNIT (NPCU) INTRODUCTION The Project Consolidated Annual Financial Statements for the SLOGOR project is prepared in line with the World Bank financial reporting guidelines and frameworks to provide information on the progress of the project's activities as regards the funds received and disbursement made for the period ended 31st December, 2015. THE PROJECT The SLOGOR Project is a single Donor Trust Fund to be managed by the World Bank with the European Union providing a grant of about US$78 million (Euro59,500 000) to implement the full PFM package in six states (Anambra, Cross River, Osun, Kano, Jigawa and Yobe). 12.5% of the grant was unallocated at the beginning of the project. The unallocated funds are set aside for contingencies (6.5%) and as performance fund, (6%) to provide additional support to the states that perform well with regard to project implementation results/outcome and disbursement performance at mid-term review. The Trust Fund (TF) will use World Bank financial management, procurement and disbursement guidelines for implementation of the Project through the National Project Coordinating Unit at National Planning Commission, Abuja. PROJECT OBJECTIVES The Project Development Objective (PDO) is to improve accountability, effectiveness and transparency in public financial management in the six participating states of Anambra, Cross River, Osun, Kano, Jigawa and Yobe. PROJECT COMPONENTS For the realization of the project objectives, the project is designed around three components: the first of which is the Public Financial Management Reforms component which is to provide technical assistance support on full PFM package to MDAs in the six participating states, including introduction of PFM systems in states where they are not in place and upgrading of similar systems in states where they are in place. The second component, Support to Local Governance will support local governance in each state, particularly the state government's initiative to develop a road map for devolution of functions to local governments as well as provision of technical assistance support on planning, budgeting and M&E to the state's Ministry of Local Government, Office of Auditor General for Local Governments, Local Government Service Commission and three LGAs. The third component Project Coordination is project coordination at national and state levels. The fourth component is supervision of TF activities. Audit of 2015 SLOGOR Project Ernest 0. Abegbe & Co Page 2 STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 FINANCIAL REPORT The Consolidated Financial Statements on pages 11 to 16 with the accompany notes, have been prepared in line with the International Accounting Standards (lAS) to provide information on the progress of the project with regards to funds received and disbursements made in relation to the project for the year ended 31" December, 2015. FINANCIAL SUMMARY PARTicutAhS IDA CREDIT N GCCIOTHES(N OALN Funds Received 1,427,594,798.53 14,380,091.36 1,441,974,889.89 Payments/Expenditure 371,874,275.38 -371,874,275.38 PROJECT CATEGORIES AND EXPENDITURE HEADS The financial transactions of the project are categorised into: * Goods, Equipment & Vehicles * Consultancy Services * Training/Workshop * Operating Costs SOURCE OF PROJECT FUNDING The Project source of funds is mainly a grant of about US$78 million (Euro 59,500,000) Donor Trust Fund provided by the EU to implement the full PFM package in the six states. These funds are drawn by the Project Implementing Units i.e NPCU and SPCUS through Withdrawal Applications in client connection with the corresponding Statement of Expenditures (SOE). The activities which characterized the Receipt and Disbursement made for the year ended 31st December, 2015 are reported below: EXPLANATIONICOMMENT ON THE CONSOLIDATED FINANCIAL STATEMENTS With regards to the financial report, the following information are given in relation to the various project activities. Moreover, these would provide further information on the sources and uses of funds by categories as well as uses of fund by project components. Similarly the analysis of budget implementation stated on pages 4 of the report is to show the overall percentages of the implementation by each PIU. Audit of 2015 SLOGOR Project Ernest 0. Abegbe & Co Page 3 STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 SOURCES AND USES OF FUNDS BY PROJECT CATEGORIES This focuses on the funds received from the Trust Funds and GCCClothers and their corresponding expenditures during the reporting period. As a result, the total receipts for the year ended 31st December, 2015 stood at One Billion Four Hundred and Forty One Million Nine Hundred and Seventy Four Thousand, Eight Hundred and Eighty Nine Naira Eighty Nine Kobo (N1,441,974,889.89) only while the corresponding expenditures during the year stood at Three Hundred and Seventy One Million Eight Hundred and Seventy Four Thousand, Two Hundred and Seventy Five Naira Thirty Eight Kobo (N371,874,275.38) only. CONSOLIDATED USES OF FUNDS BY PROJECT ACTIVITIES [BUDGET, EXPENDITURE AND VARIANCE ANALYSIS] This focuses on the planned budgeted activities against the actual implemented to establish the percentage of budget execution while the difference is the variance. However, the total actual expenditure for the period ended 31st December, 2015 remained Three Hundred and Seventy One Million Eight Hundred and Seventy Four Thousand, Two Hundred and Seventy Five Naira Thirty Eight Kobo (N371,874,275.38) only, as reflected in the above consolidated uses of funds by category. However, during the period the SLOGOR's PIUs incurred the following expenses in percentage respectively. STATE N % * Anambra 81,840,986.19 22 * Cross-Rivers 79,899,028.26 21.48 * Osun 69,797,187.14 18.76 * Kano 18,856,197.98 5.07 * Jigawa 57,630,605.24 15.49 * Yobe 46,477,903.15 12.49 * NPCU 17,372,367.42 4.67 This reflected the percentages of project implementation by each PIU. Audit of 2015 SLOGOR Project Ernest 0. Abegbe & Co Page 4 STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 STATEMENT OF CASH BALANCES The Statement of cash balances shows the Project liquidity reconciling the available balances at the beginning and at the closing of the reporting period 31st December, 2015. The Consolidated Annual Financial Statements closing balance stood at a total sum of One Billion Thirty Six Million Three Hundred and Seventy three Thousand One Hundred and Eighty Five Naira Thirty Nine Kobo (N1,036,373,185.39) only. PROJECT ACCOUNTING AND FINANCIAL REPORTING PACKAGE The Flexible Accounting Software remain an official accounting package recommended for the SLOGOR Project both at Federal and States Level for the project's accounting and financial reporting. The package has been installed and both the Project Accountants and their Assistants at the Federal and State level were trained on the uses and application/operations of Flexible Accounting Software, the projects FM Team are now familiar with the package. The financial reports are generated/extracted from the package. ANNUAL OVERALL PROJECT IMPLEMENTATION During the 2015, though the project witnessed electioneering and transition period, it is worth to note that the Project implementation has commenced in all the selected states with regard to disbursement capacity. Therefore, we are hoping for a more and better implementation of the project across the participating states in the year 2016. r. . ho National Project Coordinator (SLOGOR) Audit of 2015 SLOGOR Project Ernest 0. Abegbe & Co Page 5 STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 THE IMPLEMENTING AGENCIES' RESPONSIBILITY STATEMENT The responsibility for the preparation of the Project's Annual Financial Statements that give a true and fair view of the financial performance and position of the project and compliance with the International Accounting Standards (lAS) is that of the Project Implementing Agencies, that is, the National Project Coordinating Unit (NPCU) at the Federal Level and the State Project Coordinating Unit (NPCU) at the State Level. The NPCU and the SPCUs have the responsibility of ensuring fair representation and adequate disclosure in the Annual Financial Statements as well as the selection and application of suitable accounting policies and the establishment of a system of accounting and internal controls necessary for the preparation of Annual Financial Statements that are free from material misstatements, whether due to error, fraud or other irregularities. The Implementing Agencies also have the general responsibility for taking actions open to them and for doing all such things as are reasonably necessary to safeguard the assets of the project and to prevent and detect fraud and other irregularities. The Implementing Agencies and States hereby accept the above responsibilities and confirm that in preparing the Financial Report on page 11 to 44, they have selected and consistently applied appropriate accounting policies and that all applicable accounting standards have been complied with. Signed: ............. Signed..... ..... ..... National Project Coordinator Project Accountant (NPCU) Audit of 2015 SLOGOR Project Ernest 0. Abegbe & Co Page 6 STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 THE INDEPENDENT AUDITORS' RESPONSIBILITIES STATEMENT The independent auditors are responsible for forming an independent opinion on the financial statements presented by the National Project Coordinating unit (NPCU), based on the audit, and to report their opinion to the NPCU. They have the responsibility to consider and report to the NPCU if certain requirements are not met. These requirements include the following: i) That the World Bank and EU Financing have been used in accordance with the conditions of the financing agreement. ii) That the Statements of Expenditure used as a basis for the submission of withdrawal applications to the bank have been verified and can be relied upon as a basis for loan disbursement. iii) That Government Counterpart cash contributions have been provided and used in accordance with the Financing Agreement iv) That Goods, works and services financed with project funds have been procured in accordance with the Financing Agreement and the Bank's approved Procurement procedures v) That the designated accounts have been maintained in accordance with the provisions of the Financing Agreement and funds disbursed out of the accounts were used only for the purpose intended in the financing agreement. vi) That Proper books of accounts have been kept by the project and the project Financial Statements are in agreement with the books of account. vii) That all the information and explanations which were necessary for the purpose of the audit have been obtained. The auditor's opinion does not include the report issued by the NPCU (together with matters included therein by reference). However, the auditor will report if the matters contained in the NPCU report are inconsistent with the financial statements. Audit of 2015 SLOGOR Project Ernest 0. Abegbe & Co Page 7 STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 STATEMENT OF ACCOUNTING POLICIES The following are the summary of the significant Accounting Policies adopted by SLOGOR project in the preparation of the Financial Statements: 1. Bases of Accounting: The Financial Statements have been prepared under the Historical Cost Convention using the cash basis of accounting 2. Fixed Assets: Fixed assets are stated at their historical cost. No provision is made for depreciation. 3. Other Incomes The project recognizes income from bank interests, fees and other charges such as tender fees, etc, as other incomes when received and credited to the related project accounts. 4. Debtors: It is cash account. No provision for doubtful debts or accrual. 5. Foreign Currency Exchange: o Transaction in foreign currencies are recorded in the books in Naira after conversion using the prevailing exchange rate at the date of the transaction. * All assets and balances in foreign currency are converted to Naira at the prevailing exchange rate at the year- end/ financial statement date Audit of 2015 SLOGOR Project Ernest 0. Abegbe & Co Page 8 *OAC ERNEST 0. ABEGBE & CO AUDIT, ACCOUNTANCY, TAX & CONSULTANCY INDEPENDENT AUDITOR'S REPORT ON THE STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT We have audited the project Financial Statement of the State and Local Governance Reform (SLOGOR) Project on page 11 to 16 for the financial year ended 31 December, 2015, together with tables and schedules on pages 17 to 44, which have been prepared on the bases of the accounting policies on page 8. The Responsibility of the Implementing Agencies The Project Implementing Agencies (PIA) are responsible for the preparation, fair disclosure and presentation of the financial statements in accordance with the International Accounting Standards issued by the International Federation of Accountants. They are also responsible for the selection and adoption of such accounting policies and internal controls as they consider necessary for the preparation of financial statements that are free from material misstatements, whether due to error, fraud or other irregularities. The Responsibility of the Auditors Our responsibility is to form an independent opinion on the financial statements based on our audit, and to report our opinion to you. Our audit is conducted in accordance with the international Standards on Auditing issued by the International Federation of Accountants. These standards require us to comply with ethical requirements and plan and perform the audit to obtain reasonable assurance that the financial statements are free from material misstatements. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. it also includes an assessment of the significant estimates and judgment made by the project implementing Agencies in the preparation and presentation of the financial statements, and of whether the accounting policies are appropriate to the project, are consistently applied and adequately disclosed. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary for the purpose of our audit and to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatements. We have carried out the audit tests and auditing procedures, consider necessary and believed that the audit evidence we have obtained is sufficient and adequate to provide a basis for our audit opinion. Wing A, 2nd Floor, Oyo State House, By Federal Ministry of Finance Central Business District, Abula - Nigeria. Tel: +234-803 613 6410, 09-2916940, 0704 040 3541 www.eoabegbe.com e-mail: info@eoabegbe.com, eoacharteredaccountants@yahoo.com STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 Opinion in our opinion, proper books of accounts have been kept for funds received and expenditures incurred with respect to the project and the financial statements are in agreement with the books of account. We have reviewed the statements of funds received and expenditure incurred and confirm that expenditure incurred were eligible for financing as provided for in the relevant credit agreement. We further confirm that the Statements of Expenditure (SOE) used as the basis for the submission of withdrawal applications to the bank can be relied upon as the basis for loan disbursements. The summary of activities in the designated accounts on page 16 is based on the actual amounts lodged into and withdrawn from the accounts both at the NPCU and the beneficiary states. All withdrawal applications for replenishment complied with the terms of the credit agreement and the summary gives a true and fair view of the activities in the accounts for the period under review. The financial statements gives a true and fair view of the financial position of the SLOGOR project as at 31 December, 2015 and of funds received and expenditure incurred for the financial year then ended, and have been prepared in accordance with the World Bank guidelines and relevant international Accounting Standards. Ernest beg e, FCA FRC/2013/ICAN/000000003291 For: Ernest 0. Abegbe & Co. (Chartered Accountants & Consultants) ABUJA, Nigeria June 16, 2016 Audit of 2015 SLOGOR Project Ernest 0. 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