ࡱ> *,). C!bjbj 2@ee LLL```8D<`7A< !,"@@@@@@@$sC%FL@L#"##@ @(((#p8L @(#@((:$4= "í $<&@A07A<qG$qGL=qGL=##(#####@@*&###7A####qG######### : The Commonwealth of Massachusetts Office of the Comptroller One Ashburton Place, Room 901 Boston, Massachusetts 02108 MARTIN J. BENISON COMPTROLLER PHONE (617) 727-5000 FAX (617) 727-2163 HYPERLINK "http://www.mass.gov/osc"www.mass.gov/osc MMARS Policy:Internal Controls Issue Date:July 1, 2004Date Last Revised:November 17, 2014 Sub-Recipient Monitoring Policy Executive Summary A large percentage of the federal funds received by the Commonwealth are expended by sub-recipients rather than by Commonwealth departments themselves. Department management must continue to monitor the entities to which they grant their federal funds. Departments are reminded that, at all times, department heads and their staff must be responsible stewards of the funds entrusted to us as public servants. Considerations As part of the federal governments expanded monitoring of expenditures, federal agencies have begun to increase their audit presence at state and local government agencies. A primary focus of these audits is reviewing grantees monitoring of sub-recipients. Each year the Office of Management and Budget (OMB) publishes a Compliance Supplement (found at the HYPERLINK "http://www.whitehouse.gov/omb/circulars_default/"OMB Circulars Page) to its OMB Circular A-133 Audits of States, Local Governments and Non-Profit Organizations to identify the compliance requirements that the federal government expects auditors to review as part of a single audit. This includes guidance on what the federal government considers adequate sub-recipient monitoring. Agencies should pay particular attention to Part 3 of the supplement, which outlines compliance requirements and the relevant sections of Part 4, which outlines the details of each federal grantors program requirements. The U.S. Office of Management and Budget (OMB) released new uniform administrative requirements, cost principles, and audit requirements for federal awards (also referred to as the super circular). Effective December 26, 2014, agencies must comply with these new rules. The new uniform guidance supersedes and streamlines requirements from OMB Circular A-133 Audits of States, Local Governments and Non-Profit Organizations and other Circulars. The new guidance can be found at HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=704835d27377ef5213a51c149de40cab&node=2:1.1.2.2.1&rgn=div5"Title 2 CFR Subtitle A, Chapter II, Part 200. Refer to Subpart D 200.330 for sub-recipient monitoring and management. Given the increased focus on sub-recipient monitoring by the federal government, continued access to federal funds will be at risk unless agencies maintain careful management and monitoring of sub-recipients. Policy State departments that accept federal funds are responsible for monitoring the use of those funds, even when the grants are sub-awarded to one or more non-profit providers or other government entities (sub-recipients). Even though a department does not directly expend the funds for program/grant use, the department is responsible for sufficient oversight of the award to ensure funds are spent in accordance with the federal grant requirements. A transfer of federal funds within state government does not trigger sub-recipient designation; each department is considered a prime recipient. Sub-recipients are distinct from contractors/vendors. Departments are responsible for making the proper determination between HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=704835d27377ef5213a51c149de40cab&node=2:1.1.2.2.1&rgn=div5%23se2.1.200_193%23se2.1.200_123"contractor/vendor and sub-recipients and should use Appendix A (Determining a Sub-recipient vs. Contractor/Vendor relationship) for guidance. Sub-recipient spending must be coded correctly as it is reported annually to the federal government in the Commonwealths Schedule of Expenditures of Federal Awards (SEFA). Certain MMARS object codes must be used when making sub-recipient payments Appendix B (Recording and Reporting Sub-recipient and Contractor/Vendor Relationships) and are identified accordingly in the HYPERLINK "http://www.mass.gov/osc/docs/close-open/co-expenditure-classification-handbook.doc"Expenditure Classification Handbook. Grants generally allow, or even provide for, a portion of the funding to be used for management/administrative activities. When programs are being cut, the impulse to retain fewer dollars for management/administration in order to provide more funds to the program can be great. Departments must, however, responsibly monitor the use of these funds. Carefully monitored funds have a much higher probability of being continued, benefiting the citizens of the Commonwealth. Internal Controls Sub-recipient monitoring is a crucial internal control function, required by federal granting agencies. Reporting requirements for sub-grantees become part of the grant agreement and are monitored on a regular basis. Information Sources Related Procedure None Legal Authority HYPERLINK "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter7A"M.G.L. c. 7A (Office of the Comptroller)  HYPERLINK "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIII/Chapter29/Section6B" M.G.L. c. 29, 6B (Federal grant funds) Attachments - HYPERLINK "http://www.mass.gov/osc/docs/ctrinfo/comptroller-regulations/815/815-2-grants.pdf" 815 CMR 2.00 (Grants and Subsidies) HYPERLINK "http://www.whitehouse.gov/omb/circulars_default/"OMB Circulars Page;  HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=edc1fbcf5b3b3a7a90ef5693cfaaf04b&node=pt2.1.200&rgn=div5" Title 2 CFR Subtitle A, Chapter II, Part 200 (Uniform Guidance) Legal Authority Links Appendix A: Determining a Sub-Recipient vs. Contractor/Vendor Relationship Appendix B: Recording and Reporting Sub-recipient and Contractor/Vendor Relationships Contacts HYPERLINK "http://www.mass.gov/osc/guidance-for-agencies/help-desk.html"CTR Help Desk 617-973-2468 HYPERLINK "http://www.mass.gov/osc/index.html"Comptroller Web Portal Homepage  Revisions November 17, 2014 Added link for OMBs Circulars, new federal Title 2 uniform guidance and the Comptrollers regulations. Deleted references to ARRA. Added the Sub-Recipient Definition and Guidance document as attachment August 13, 2009 Added guidance for programs with expenditures of ARRA awards.      EMBED PBrush  wxy  ngaZSHA: h5\ hh$h$5OJQJ\ h`=h$ hfh$ h$CJ hUh$$h-fh-f>*B*CJOJQJph+jPh-fh-fCJOJQJUaJ%jh-fh-fCJOJQJUaJh-fh-fCJOJQJaJh-:h$h-fh-f5OJQJaJh$OJQJ h$CJ hZh-fCJOJQJaJ%jhZh-fCJOJQJUaJ#=[wxy$TD$If]T^Da$gd;M $$Ifa$gd-f $IfgdTE<kd$$Ifl4`0*0*0*4 lalf4 H$If^Hgd;M $$Ifa$gd-f   SJA $Ifgd $IfgdMkd^$$Ifl40$ 0*$  !0*4 lalf4 $Ifgd`= $IfgdfMkd$$Ifl402 0*2 0*4 lalf4   , 8 9 : M U V X \ ] ^ _ ` a e f o , . = L M T U a カ~w~ hhF:hF:h0sNh9Y hhfahfah;hVs hy4hn hy4h$ hh{8h{8 hhh$ h5 h5 h9Y5 hr5 hY5 hUh$ h5\ hh$h$OJQJhh$5-  , 9 : M _ PG $Ifgd9YPkd$$Ifl4)0$ 0*$  !0*4 lalf4ytUG" $Ifgd $IfgdMkd$$Ifl40$ 0*$  !0*4 lalf4_ ` a - . = A B gdv=gdgd;gdy4gdgdgd;MMkd}$$Ifl4h0$ 0*$  !0*4 lalf4  U V 23nx"#$&'ef%&E̵̹̽̽h2uhk+ 0Jhk+ jhk+ U hGhbKhbK hGhGhGh0sNh9Y hhfahfa hh h0sNhhP?hF:6 hF:0JjhF:UhF:jhF:U8EFM7Ba(-.{| .;DE )*2T\δΨz h5 h,jh'i h,jhYjh'iUh'ijh'iUhYhn!$hSh9h,j hh.h. hh\h\h9YhhVshlISh$hzbhh; hh hhfahfa/ uv1OVio & Fgd}Rgd}R & FgdSgdbKgd0sNgd;Mgd-fgdWcgdgd0sNgd;\]^_`?]^}&')*KRS  tuߎߎߎ{wsshWch$h;hA hh\h. hhhShjhYhj0J5jRhYhj5UhYhj5jhYhj5U h!W[h!W[h)!h5h!W[h9Y hhh%hn!$ h5h^Xhn!$5-uv012'()56NOP®ykcjhSUhPhS>*CJ^JaJhPhS0J\jhPhSUjhPhSU hPhSjh0sNhSUhh0JjhUjhU h0J h0JjhUhjhUhShh$ h;h;#ABVfghuvÿ⿷~zvovjbjhP?h9Y5 h9Y5 h^b)hi#hGhnhh$0Jhh~0Jj hUhh Ih0Jj h dUh djhUh h}Rh}Rh}RhGhS0Jj hSUhS hS0JjhSUj hSU% !!!!!!!!! !!!"!#!$!%!&!'!(!)!*!+!!gd-fgd9Ygd9Ygdzz { !!!!!!!!!! !!!"!#!$!%!&!'!(!)!*!+!,!-!!?!A!B!C!κhNjj h~hNjOJQJU(j:|8 hNjOJQJUVmHnHuhNjOJQJj`hNjOJQJUh,h)_[h:jh:U hRhCXhhCX h>A5 h5 h9Y5h=hh9Y'+!,!@!A!B!C!gd-f01h/R / =!"#$% N$$Ifl!vh#v0*:V l4`0*50*4alf4DyK yK 0http://www.mass.gov/osck$$Ifl!vh#v2 #v:V l40*,52 5/ 4alf4e$$Ifl!vh#v$ #v !:V l40*5$ 5 !/ 4alf4W$$Ifl!vh#v$ #v !:V l40*5$ 5 !4alf4]$$Ifl!vh#v$ #v !:V l4)0*5$ 5 !4alf4ytUG"W$$Ifl!vh#v$ #v !:V l4h0*5$ 5 !4alf4DyK yK zhttp://www.whitehouse.gov/omb/circulars_default/yX;H,]ą'cDyK yK http://www.ecfr.gov/cgi-bin/text-idx?SID=704835d27377ef5213a51c149de40cab&node=2:1.1.2.2.1&rgn=div5%23se2.1.200_193%23se2.1.200_123yX;H,]ą'c/DyK yK http://www.mass.gov/osc/docs/close-open/co-expenditure-classification-handbook.docyX;H,]ą'cDyK yK https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter7AyX;H,]ą'c%DyK yK https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIII/Chapter29/Section6ByX;H,]ą'c-DyK yK http://www.mass.gov/osc/docs/ctrinfo/comptroller-regulations/815/815-2-grants.pdfyX;H,]ą'cDyK yK zhttp://www.whitehouse.gov/omb/circulars_default/yX;H,]ą'cMDyK yK http://www.ecfr.gov/cgi-bin/text-idx?SID=edc1fbcf5b3b3a7a90ef5693cfaaf04b&node=pt2.1.200&rgn=div5yX;H,]ą'cDyK yK http://www.mass.gov/osc/guidance-for-agencies/help-desk.htmlyX;H,]ą'cDyK yK ^http://www.mass.gov/osc/index.htmlyX;H,]ą'cDd! >;   c VA?2Massachusetts State Seal"`bIc4jvԪfIb^0=nIc4jvԪfIb^PNG  IHDR!%wgAMAPLTE !!!222@@@RRRaaaHHHQQQZZZcccllluuu  "#$%&'(+0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry  F"̭ -Data !!WordDocument 2@ObjectPoolPr "̭ _947665540 FPr Pr Ole PIC LMETA /  !"#$%&'()*+,-./012345679:;=>?@ACL  FPaintbrush PicturePBrushPBrushOh+'0p   , W  !A !!!222@@@RRRaaaHHHQQQZZZcccllluuu45WA !!(!Ȥ !!!222@@@RRRaaaHHHQQQZZZcccllluuu Undrso&T   -4CompObj MObjInfo Ole10Native$1TableG$BM^$>(! $??~???>>??<$<?~$G8 O9Ϗ>101b9??`??3<p8p??㏜ǟc?qx8x9?|<0x?3gß??#?q|x;9?133#@gp'@g|O81c??<<?@?pgp>qf&c> ?g>0?GO~??spogg8 8g| s|????A??x?>mpd|2?N~?g?#`?3@??????y?y?y`????sA?s??`?3??x?93??>933? 33??ss?3s?3??>s?6ss6s?36s?3s?ss?s3?3?3?gg???`? ??g??f???f~ C?3fx?s3` xas3` ~ 0?|1y3??i[>x38~h{>30f~?y>?22~?1>?3~?,>1~ yp89~x r~| r~|&r||'z|?x#|?|3@|??~|?8|??<|??|c|?>8>?0ʲ|?0>8`|>|0?|???ǿ?χ?|ÿ?|?|?|?|????|????|??|???Ǽ??;Ǽ??8~?<<??0? ????? ~~????????𠠤~i pHYs.>=IDATx흋#) E?JI~cl&hlIP-Z~_~_~_~_L vgu}[mW>:?D/Q/zoQ/9_K^GOzÝz36 ^iQQ{j8vS!'X5J\C=#87Q9m{|x0=3a4) PO@aQFS z8zzz|XC='QY~xAԳ'||Dr6{фSKq{r8iaAW]!>ĝn\y'B-(~ƌ#?$:1 fGY9[f{u<~t'I#GE^جjIjVޏzvGNSv\B%[e4VmjD%f>~My]VQ;mn^qMHHHHlGH/f4I'nGH?1;alGHF/1KG# ڏ}v#҄Qm_|&避\@3H?! P@Ҁ[Gegґ)ӢFӤ{P"CٴK2F e_3sыFa6߿iR/1lOr>_2rjIUdhqr& ({| ]I/1@uw0bR>{E_9&}JBgAP9yv 6 ꡦ&QlxsHYzv}1sװHb7*/0Nʭi㤛eOU`c7P&> DUΤMJ SIz'%Ux_;H_:l)TT8ζ͢A[ֵ(oB֠^VZ#vV#%[/N>)64AvϝxvIf"M顨|A[ e' 2Df!˳n%C2 $U[{}RIdY3HR]}#S$ !& C+HY I#bƥ/"AJR)dWIP)in!Og*!UH#Ɏ=geZ'Շ :f(Y{vƕ9Kx1me 6jN+3[ni1tɘʙ)3OlvRs[#%º7W- iArgqp7xLg׼{2i|_%ZJMR_}4X)ƋG҈4Wi;IZ2A5ˏ 7uyRhMR9(tggZd&༻K?ؓHȯH/K޻ХwL:Ӫ%I ?v*3R܁V@@3 :*$CI!Ջn૽`)R\r4WBHS 8s\H7dGPiR 0IJP~({Z/+*u+*T5yqg zDzZT8scOȄi~9A͑B`m}t]i#1_^ΐM52 .u3:ivVՈ͑#5lЧFkBH݅lA-H9m1o1mK")zp)uGNm*q U-Hr 5QSS<)"Z sDTACҬA* bc#%ymwh#@뙭"=gN}8lLZmz )$!$+]6I؞L|!uSkE՘3=҅]Hq%H˴HmB*ȴ>=h$+u&͂^!ii>{E: *҅yCL۪fL2H}‡& R YɝlOǯ4^F ?㧧#y[ >IʓvZ˱j%1졎峧ܲ+<5%IJ*h2cB铽l^7|Uu. 5oO'i2L r"E5U ̓Z]k@%/;1mfHS"%M>Nf^4CV᱑jyIuƪ.97ꓒU\H`JP׭0`OW +a x쯨ީ(f<T4K)O )1T o#Eӂ1Ȃ g?^L3IENDB`SummaryInformation( DocumentSummaryInformation8 MsoDataStoreЪ "í L3OZPK1N2OYA==2Ъ "í  8 DPX`hNewMMARS PolicyLindaM NewMMARS Policy_Template_FinalStefanie Rezendes2Microsoft Office Word@@4W@\ @\ U՜.+,D՜.+,< hp|  OSC-  NewMMARS Policy Title|  8@ _PID_HLINKSA4 H/:!#http://www.mass.gov/osc/index.html =http://www.mass.gov/osc/guidance-for-agencies/help-desk.htmlIbhttp://www.ecfr.gov/cgi-bin/text-idx?SID=edc1fbcf5b3b3a7a90ef5693cfaaf04b&node=pt2.1.200&rgn=div5]l1http://www.whitehouse.gov/omb/circulars_default/Rhttp://www.mass.gov/osc/docs/ctrinfo/comptroller-regulations/815/815-2-grants.pdfANhttps://malegislature.gov/Laws/GeneralLaws/PartI/TitleIII/Chapter29/Section6BgmChttps://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter7At~ Shttp://www.mass.gov/osc/docs/close-open/co-expenditure-classification-handbook.doc9. http://www.ecfr.gov/cgi-bin/text-idx?SID=704835d27377ef5213a51c149de40cab&node=2:1.1.2.2.1&rgn=div5%23se2.1.200_193%23se2.1.200_123?%dhttp://www.ecfr.gov/cgi-bin/text-idx?SID=704835d27377ef5213a51c149de40cab&node=2:1.1.2.2.1&rgn=div5]l1http://www.whitehouse.gov/omb/circulars_default/<(http://www.mass.gov/oscItem 8Properties<UCompObjBr   F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q^# 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH D`D NormalOJQJ_HaJmH sH tH N@N  Heading 1$$@&a$5CJOJQJaJL@L  Heading 2$$@&a$5CJOJQJ\X@X  Heading 3$$<@&a$5>*CJ\^JaJD@D  Heading 4$$@&a$ 5>*\Z@Z  Heading 5$$$dh@&]^a$ 5CJ\DA D Default Paragraph FontVi@V  Table Normal :V 44 la (k (No List 2O2 XmBullets  & FH@H A)n Balloon TextCJOJQJ^JaJZY@Z S Document Map-D M CJOJQJ^JaJ6U`!6  Hyperlink >*B*phOA Policy Bullets1$ dh@& ^`a$5CJKHOJQJ\^JaJV>@BV Title$<@&a$5CJ KHOJQJ\^JaJ FV`QF FollowedHyperlink >*B* ph8+@b8 HY Endnote TextaJ>*`q> HYEndnote ReferenceH*B'`B nComment ReferenceCJaJ8@8 n Comment TextaJBoB nComment Text CharOJQJ@j@@ nComment Subject5\NoN nComment Subject Char5OJQJ\H`Hn0RevisionOJQJ_HaJmH sH tH VoV zDefault 7$8$H$!B*CJ_HaJmH phsH tH 4@4  )_[Header  H$:o: )_[ Header Char OJQJaJ4 @4 ")_[Footer ! H$:o!: !)_[ Footer Char OJQJaJPK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭V$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3N)cbJ uV4(Tn 7_?m-ٛ{UBwznʜ"Z xJZp; {/<P;,)''KQk5qpN8KGbe Sd̛\17 pa>SR! 3K4'+rzQ TTIIvt]Kc⫲K#v5+|D~O@%\w_nN[L9KqgVhn R!y+Un;*&/HrT >>\ t=.Tġ S; Z~!P9giCڧ!# B,;X=ۻ,I2UWV9$lk=Aj;{AP79|s*Y;̠[MCۿhf]o{oY=1kyVV5E8Vk+֜\80X4D)!!?*|fv u"xA@T_q64)kڬuV7 t '%;i9s9x,ڎ-45xd8?ǘd/Y|t &LILJ`& -Gt/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!0C)theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] CC@  E\uC! _ +!C!e )&1(5OAguCXXXXXXXXXXXX:@ @H 0(  (  n  c $"? B S  ?C(t% _Hlt351365608 _Hlt403996587 _Hlt403996588 _Hlt402249773 _Hlt402249774 _Hlt402349089 _Hlt402349090 _Hlt403996619 _Hlt403996620 _Hlt402515118 _Hlt402515119 _Hlt403996659 _Hlt403996660 _Hlt351365572 _Hlt351365573 _Hlt349724807 _Hlt349724803 _Hlt349724804 _Hlt402356750 _Hlt402356529 _Hlt402356682 _Hlt402356695 _Hlt351365580 _Hlt402357860 _Hlt402357861 _Hlt351365588 _Hlt401929038 _Hlt401929039 _Hlt351365596 _Hlt83010404 _Hlt86051659 _Hlt86051660 _Hlt310414664 _Hlt310414665 _Hlt401928675 _Hlt401928676aug13n n s s       mmoD@@@@@@@@@ @ @ @ @ @@@@@@@@@@@@@@@@@@@ @!@"@#@$n n t t    nnpD{+,ADG^y+,AD3333MMVX23"# { { |  D E DDU\]^`]fy})*  Vz{,ADMMVX23"# { { |  D E DDU\]^`]fy})*  Vz{+,D|6T}L~96l@>!~żPV:8|4ޫ 1Ysg O`jqltG Ipm(V}pZO^`.^`.88^8`.^`. ^`OJQJo( ^`OJQJo( 88^8`OJQJo( ^`OJQJo(hh^h`. hh^h`OJQJo(h^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh88^8`OJQJo(hHh^`OJQJ^Jo(hHoh  ^ `OJQJo(hHh  ^ `OJQJo(hHhxx^x`OJQJ^Jo(hHohHH^H`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hH^`OJQJo(ph^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh^`OJQJo(phh^`OJQJo(hHpp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`OJQJo(ph^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.IpIpm(V}m(V} g O`g O` ql1Y~}|8|4Ipn0n0                  #x&                 0t        Xi        Ay4}U!%i#)znh w k+ N~>oR UYUG"fZ"Q$n!$^b)*?*o*G, ..9/o09:F:;<O=v=v?P?rg?R@>AC,ETESFG;M0sN}RSlISyNUGmVHYx>[!W[)_[I'\W`\/`zb d)Nebg=hjChyEh,6iNj}bjilHmXmnnA)n_p4Nr:s(Mw~]SVsHjVfa'iSq{8dfD`=?z2'$CXWcmMu2uP l`r.q=W9Ye GS^S,j)!l&5>_7UyKntTtbK%0/m?C^X\v:YZ /C-f+ ,-:>vN*0Xg@ C@Unknown G*Ax Times New Roman5Symbol3. *Cx ArialY CG TimesTimes New Roman7. [ @Verdana5. .[`)Tahoma?= * Courier New;WingdingsA$BCambria Math"1h+++'U -U -!24 3qHP 0~2!xx kZ:\IMP_ASST\Documentation Team\QA\Letterhead for Policy\Draft Letterhead\NewMMARS Policy_Template_Final.dotNewMMARS PolicyLindaMStefanie RezendesL