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Ministre des Affaires autochtones et du développement du Nord Ottawa, Canada I, Minister of Aboriginal Affairs and Northern APPROVE, pursuant to section 83 of made by the Bigstone Cree Nation, in meeting held on the 10th day of July Bigstone Cree Nation Finance Dated at Ottawa, Ontario, this/f anau Minister of Aboriginal Affairs and Northern Development K1A 0H4 Development, HEREBY the Indian Act, the following by-law the Province of Alberta, at a 2013. By-law day of 61t~4~-L 2013. 1 a .1
BIGSTONE CREE FINANCE NATION BYLAW
TABLE OF CONTENTS Page Preamble 1 Part 1 Interpretation I 1. Short Title I 2. Definitions I 3. Application 3 Part 2 Responsibilities of Chief and Council 4 4. Final Authority 4 Part 3 Finance Authority 4 5. Creation of the Finance Authority 4 6. Chairperson 5 7. Finance Authority Responsibilities 5 Part 4 Delegation of Authority 6 8. Permitted Delegation 6 Part 5 Annual Budget 7 9. Budget Preparation 7 10. Budget Monitoring 7 Part 6 Financial Management 11. Financial Management Policies Part 7 Contracting 9 12. Policies Respecting Contracting Authority 9 13. Contracting Guidelines 9 Part 8 Grants, Loans and Guarantees to Members 10 14. Terms Respecting Grants, Loans and Guarantees 10
Part 9 Capital Assets 11 15. Inventory Accounting 11 16. Capital Asset Management 12 Part 10 Conflict of Interest 13 17. Conflict of Interest Rules 13 18. Agreements Voidable 13 Part 11 Funding Agreements or Arrangements 14 19. Council Approval 14 Partl2Audit 14 20. Appointment of Auditor 14 21. Administrative Support 14 22. Content of Audited Statements 15 23 Acceptance of Audited Statements 15 Partl3Debt 15 24. Financial Indicators 15 25. Exceeding The Ratios 16 Part 14 Membership Access to Information 16 26. Access to Documents 16 27. Information at Membership Meetings 16 Part 15 Offences 16 28. Offences 16 29. Due Diligence Defence 17 Part 16 General Matters 17 30. Treaty Rights 17 31. Invalidity 18 32 Amendment 18
BIGSTONE CREE A BYLAW GOVERNING BIGSTONE CREE WHEREAS the Aboriginal and Treaty recognized and affirmed in Treaty No. 8 entered the Bigstone Cree Nation and confirmed by section AND WHEREAS Chief and Council have of the Bigstone Cree Nation to establish a financial administration of the Bigstone Cree Nation’s financial AND WHEREAS the Finance Bylaw and nothing in this Bylaw may be construed as and Treaty rights of the Bigstone Cree Nation; AND WHEREAS the Indian Act, R.S.C. thereof~ that Chief and Council may make laws Bigstone Cree Nation; NOW THEREFORE CHIEF AND COUNCIL HEREBY ENACTS THE FOLLOWING BYLAW: Part Interpretation 1 Short Title 1.1 This Bylaw may be cited as the 2 Definitions 2.1 In this Bylaw: (a) “Agreement” means any third party or parties, including Majesty the Queen in Right Right of the Province of consideration is to be paid NATION THE FINANCES OF THE NATION rights of the Bigstone Cree Nation are into between Her Majesty the Queen and 35 of the Constitution Act, 1982; determined that it is in the best interests management Bylaw to provide for the affairs; is an exercise of Aboriginal and Treaty rights to abrogate or derogate from any Aboriginal 1985, c.I-5 further provides in section 83 respecting the financial management of the OF THE BIGSTONE CREE NATION 1 Finance Bylaw. written contract between the Nation and a any financial arrangements with Her of Canada and Her Majesty the Queen in Alberta, pursuant to which monetary to the Nation;
(b) “Annual Budget” means expenditures by the Nation (c) “Asset” or “Assets” means Nation including cash, securities, minerals, fixtures, houses, and any item capable of (d) “Capital Asset” means an into cash and which is usually real estate and equipment One Thousand ($1,000.00) (e) “Council” means the Chief (f) “Debt” means the total amount of the Nation; (g) “Deficit” means the amount a fiscal year; (h) “Director” means the person to be responsible for the management of that department; (i) “Director of Finance” means responsible for the overall (j) “Executive Director means responsible for the overall (k) “Expenditure” means a payment made by the Nation during (I) “Finance Authority” means in Part 3 of this Bylaw; (m) “Fiscal Year” means an April 1St and ending March the forecast of planned revenues and for the forthcoming fiscal year; all items of economic value owned by the accounts receivable, land, mines and buildings, equipment, chattels of any kind, being converted to cash; “Asset” which cannot easily be converted held for a long period of time, including that was purchased for a price exceeding Dollars; and Council of the Bigstone Cree Nation; of the liabilities or financial obligations by which expenditures exceed revenue in employed in a department of the Nation overall administration and financial the person employed by the Nation to be financial management of the Nation; the person employed by the Nation to be administration of the Nation; or a promise of a future payment a fiscal year; a Board established by Chief and Council accounting period of 365 days commencing 3 1St of the following year;
(n) “Immediate Family” means children, parents, siblings, foster parents, foster children, grandchildren, step grand-parents, and their children and any (o) “Liabilities” means all outstanding or potential losses of the (p) “Member” means a person Membership List in accordance to the Nation; (q) “Nation” means the Bigstone (r) “Nation funds” means all and includes: (i) all revenues and (ii) monies borrowed (iii) monies received (iv) all monies that are to any agreement (v) monies received trust account by any government (s) “Revenue” means payments source. Application 3.1 This Bylaw applies to the Bigstone the spouse, common-law spouse, in-laws, grandchildren, grandparents, nephews, nieces, step-children, step-legal guardian, same sex partners person living in the same dwelling; financial obligations, debts, claims, Nation; whose name appears on the Nation’s with the Membership laws applicable Cree Nation; cash or negotiable instruments of the Nation accounts receivable of the Nation, by the Nation, or collected on behalf of the Nation, received or collected by the Nation pursuant or funding arrangement, and as resource revenues payable into the Nation’s Her Majesty the Queen in Right of Canada or department representing Her Majesty; received by the Nation from any Cree Nation.
Part Responsibilities of Final Authority 4.1 Council has the final authority and respect of all financial matters regarding 4.2 Council shall do the following: (a) appoint and remove members with Part 3 herein, (b) report to the Nation’s Members (c) perform such further or Bylaw. Part Finance Authority Creation of the Finance Authority 5.1 Council shall establish a Finance continue in existence notwithstanding to time. 5.2 Subject to sections 5.3, 5.4 and five (5) members, appointed by (a) the Executive Director, (b) the Director of Finance, (c) three (3) members of Council Council. 5.3 The members of Council may only the term of their elected office.2 Chief and Council responsibility to account to Members in the Nation. of the Finance Authority in accordance as required by this Bylaw, and other obligations as may be set out in this 3 Authority for the Nation which shall changes in its membership from time 5.5, the Finance Authority shall consist of Council from time to time, as follows: and appointed, from time to time, by serve on the Finance Authority during
5.4 The Executive Director and the remains employed in their position, the event that either position is vacant, Councillor or an employee of the Director or the Director of Finance, position is filled. 5.5 A member of the Finance Authority follows: (a) by a majority vote of the missed three (3) consecutive Authority for which notice the member; or (b) by a majority vote of Council. 5.6 A quorum of the Finance Authority members. Chairperson 6.1 The Finance Authority shall select preside over meetings of the Finance Finance Authority Responsibilities 7.1 The Finance Authority shall be responsible (a) ensuring that the Nation and procedures as may be Bylaw, (b) maintaining or prescribing accounting and reporting accepted accounting principles (c) reporting to Council and financial matters including and procedures,Director of Finance, for so long as he she shall serve on the Finance Authority. In then Council may appoint a Nation to serve in place of the Executive as the case may be, until such time as the may be removed from office as Finance Authority, if the member has scheduled meetings of the Finance of not less than 48 hours has been given to shall consist of a minimum of three (3) a Chairperson from its Members who shall Authority. for: develops and executes such policies necessary for the implementation of this the form of such financial records, systems in accordance with generally and sound financial management, making recommendations to Council on the need for development of laws, policies,
(d) establishing rules of procedure business of the Finance Authority, (e) such other matters relating be determined by Council. Part Delegation of 8. Permitted Delegation 8.1 The Nation shall file with the Finance of authority to approve expenditures cannot have the effect of permitting expenditure which is not in accordance manner inconsistent with this Bylaw. 8.2 Without limiting the generality of expressly permitted and documentation Authority: (a) the conduct of the administration administrative responsibilities (b) the administrative supervision the overall annual budget, (c) the preparation of annual projections and cash flows Finance Authority, (d) monitoring financial compliance arrangement entered into (e) administration and supervision systems, or (t) the maintenance of records manner so as to facilitate for regular meetings and the conduct of and to the financial affairs of the Nation as may 4 Authority Authority, a record of any delegation made by the Council. A delegation the delegate to approve any with an annual budget or to act in a section 8.1, delegation of the following is need not be filed with the Finance necessary to discharge such as staff supervision, of the compilation and preparation of financial statements and long term financial as required from time to time by the with any agreement and funding by the Nation, of financial records and reporting of all receipts and expenditures in such a the annual audit.
Part Annual Budget Preparation 9.1 The Nation shall be required to an annual budget. 9.2 The annual budget shall include, departmental or a consolidated budget, remuneration of members of Council remuneration of employees of the 9.3 The annual budget shall be prepared last quarter of the preceding Fiscal 10. Budget Monitoring 10.1 The Director of Finance for the (a) monitoring the annual budget (b) reporting any annual budget (c) providing the Finance Authority budget overruns. Part Financial Management 11. Financial Management Policies 11.1 The Nation shall, subject to the and implement policies respecting thilowing: (a) policies and procedures financial information which storage of cash, cheques, 5 Budget prepare and file with the Finance Authority, in separate categories in either the the total amounts budgeted for the and the total amounts budgeted for the Nation. and approved by the Council during the Year. Nation is responsible for the following: on a monthly basis, overruns to the Finance Authority, and with an explanation for the annual 6 express provisions of any agreement, approve financial management, including the respecting the security and confidentiality of also include provision for the secured credit cards, and other financial instruments,
(b) policies respecting deposits, (i) the creation of consolidated (ii) the deposit and crediting (iii) the circumstances accounts may be purposes or program (iv) the crediting of any (v) the deposit of surplus end of the Fiscal (c) policies respecting expenditures transactions are in accordance (d) policies respecting payment shall include: (i) provisions to ensure performance of work, services unless the services has been approve expenditures, (ii) a requirement that work or supply of (e) policies respecting financial include: (i) a requirement that ($ 100.00) Dollars document containing reason for the payment invoice reference, (ii) a requirement that which shall provide for: accounts, of funds to appropriate accounts, in which funds from consolidated reallocated to other accounts for investment and services delivery, interest earned on funds invested, and funds from segregated accounts at the Year. which ensure that all financial with annual budgets, authorization and invoicing, which that no payment may be made for the supply of goods or rendering of charge in respect of such work, goods or authorized by the delegate authorized to and invoices be provided upon completion of goods or services, and signing authorities, which shall all payments in excess of One Hundred be paid by cheque, requisitioned by a sufficient particulars to identify the including the payee, amount, and and the signatures of not less than two (2) of
the persons appointed authorities to sign Nation. 11.2 All policies implemented pursuant Finance Authority. Part Contracting 12. Policies Respecting Contracting Authority 12.1 Subject to section 13, Council may enter into contracts for work, goods, are in accordance with an annual 12.2 Subject to section 13, contracts Nation not in accordance with an approval of Council subject to the (a) the Executive Director and there are sufficient funds proposed contract. 13. Contracting Guidelines 13.1 This section applies to all contracts contracts which are in the nature which includes members of the another province of Canada, the the Certified Management Accountants professional service providers. 13.2 The Nation, shall, subject to the and implement policies respecting following: (a) policies respecting the value which: (i) may be authorized by the Council to be the signing each cheque drawn on the account of the to this Bylaw shall be filed with the 7 delegate authority to permit the Nation to or services provided that such contracts budget. for work, goods, or services relating to the annual budget must receive the prior following: the Director of Finance must confirm that to discharge the obligations under the and capital purchases excepting those of a general retainer with a member or firm Law Society of Alberta or the Law Society of Canadian Institute of Chartered Accountants, of Alberta, or another organization of express provisions of any agreement, develop contracting guidelines, including the of any contracts or capital purchases without going to tender or seeking requests
10 for proposal, (ii) may be made by (iii) may be made by (iv) must be made by (b) policies governing emergency where telephone bids may (c) policies respecting a detailed 13.3 All contracting policies shall be 13.4 The lowest tender received shall with the Finance Authority a Council acceptance of tender other than acceptance of this tender. 13.5 All contracts exceeding a value in writing, signed by all parties the Finance Authority. Part Grants, Loans and Guarantees 14. Terms Respecting Grants, Loans and 14.1 The Nation is prohibited from making Member except under the following (a) where funds have been provided pursuant to an agreement, program, (b) where funds have been specifically such purposes, or (c) where a guarantee for new institution (including Canada seeking requests for proposal, invitations to tender, and public tender; situations or circumstances be accepted; and tendering process. filed with the Finance Authority. normally be accepted unless Council files resolution which contains the the lowest tender and the reasons for the of One Thousand ($1,000.00) Dollars must be to the contract and a copy shall be filed with 8 to Members Guarantees a grant, loan or loan guarantee to a circumstances: for such purposes to the Nation arrangement or other specially funded budgeted and set aside for housing is required by a financial Mortgage and Housing Corporation)
and the Member’s credit has completed its due diligence 14.2 In all cases, the grant, loan, or guarantee written policy governing the making and documented by formal application governing the terms, including: (a) maximum grant, loan, or (b) the term of any loan or guarantee, (c) repayment obligations, and (d) reasonable debt collection 14.3 Copies of all policies, application grants, loans, or guarantees shall with annual reporting on the status undertaken to enforce an agreement Part Capital 15. Inventory Accounting 15.1 The Nation shall maintain an up including housing, acquired after 15.2 The Nation shall adopt policies management of capital assets which (a) disclosure of capital assets two separate self-balancing capital assets, (b) charging amortization directly and not reported in a statement (c) creation of a capital asset original cost, purchases, risk is found to be satisfactory after Council with respect to the Member. must be made pursuant to a of such grants, loans, or guarantees documents and written agreements guarantee amounts, practices. documents, and agreements respecting be filed with the Finance Authority together of any collection proceedings respecting a grant, loan, or guarantee. 9 Assets to date inventory of all capital assets, the implementation of this Bylaw. respecting the proper accounting and shall include the following: on a statement of assets and liabilities as accounts: capital assets and equity in to the equity in capital assets account of revenues and expenditures, ledger showing a continuity of the disposals, depreciation, and accumulated
depreciation by category (d) recording of all loan proceeds assets as liabilities in the operating funds, (e) recording of all loans for a schedule of loans for capital financial position, (f) creation of a capital asset information: (i) an identification (ii) asset description, (iii) acquisition cost, (iv) name of the department asset, and (g) fixing of identification tags 15.3 The Nation shall, annually, file any capital asset policies with the 16. Capital Asset Management 16.1 The Nation shall dispose of capital following conditions: (a) the sale, rent or lease of Members, shall be on the (b) prior to disposal of any capital a report to the Finance Authority disposal and the estimated (c) all funds received from the deposited in the appropriate of asset, relating to the financing of capital capital assets fund and not as revenue in the acquisition of capital assets to be reflected in financing or the statement of changes in sub-ledger containing the following number, given custodial responsibility for the to all capital assets. a copy of their inventory of capital assets and Finance Authority. assets only in accordance with the capital assets to third parties, including basis of fair market value, asset, the responsible Director shall file respecting the planned method of recovery value, if any, and rent, lease or sale of capital assets shall be accounts and reported in the financial
statements. 16.2 All capital assets shall be adequately policies of insurance shall be filed 16.3 Without limiting the generality laws which the Nation may choose Nation’s Housing Authority or Department the Finance Authority policies that system of management for housing in regards to the following: (a) requests for grants, loans, housing unit, (b) requests for the transfer (c) requests to perform improvements claims or possible claims such improvements, or (d) any other matter required inventory is properly managed respecting every unit. Part Conflict of 17. Conflict of Interest Rules 17.1 Council shall act in accordance relating to Council which has been 17.2 Employees of the Nation involved Nation shall act in accordance with to employees which have been approved 18. Agreements Voidable 18.1 Any agreement entered into by been a breach of Part 10 of this insured against loss and copies of all with the Finance Authority. of this section and subject to any applicable to implement respecting housing, the shall implement and file with provide for an open and accountable including efficient records maintenance or other consideration relating to the of occupancy rights in housing units, to a housing unit including any which the Member may make in relation to to ensure that the Nation’s housing and that records are maintained 10 Interest with the Conflict of Interest Policy approved by Council. in any matter whatsoever with the Conflict of Interest Policies relating by Council. the Nation in respect of which there has Bylaw is voidable at the discretion of the
Council, as the case may be, and upon the delivery of a copy of a termination of the agreement with maybe. Part Funding Agreements 19. Council Approval 19.1 The Council may, on behalf of the funding arrangements with Her any department thereof or Her Majesty Alberta and any department thereof of funding for the Nation. Part Audit 20. Appointment of Auditor 20.1 Council shall, by resolution no later appoint an auditor or auditors to 20.2 The auditor or auditors shall be pursuant to the Regulated Accounting amended. 20.3 The auditor shall report to Council. 21. Administrative Support 21.1 The Director of Finance shall be access to all documents reasonably including: (a) all books, records, accounts (b) information necessary for (c) Council resolutions,shall be void and of no force or effect resolution of the Council confirming the the contracting party or parties as the case 11 or Arrangements Nation approve such agreements or Majesty the Queen in Right of Canada and the Queen in Right of the Province of or with any other party for the provision 12 than March 1st of each Fiscal Year, audit the books and records of the Nation. qualified to perform an audit engagement Profession Act, RSA 2000, c. R-12 as responsible for providing the auditor with required to complete an audit engagement, and vouchers, the completion of the audit;
(d) Nation bylaws, (e) administration and financial (t) agreements, (g) policies, and (h) any other related documents. 22. Content of Audited Statements 22.1 All audits shall comply with generally established by the Canadian Institute as well as any applicable funding 22.2 The audit shall include a general procedures and systems of control. 22.3 The audit shall include a schedule expenses paid to each member of 23. Acceptance of Audited Statements 23.1 Upon completion, and no later than present the annual audit to Council 23.2 Copies of all audits shall be filed Part Debt 24. Financial Indicators 24.1 The Finance Authority shall ensure Liquidity Ratio, Sustainability (Net Revenue Ratio which are ratios Northern Development Canada regulations, accepted accounting principles as of Chartered Accountants Handbook or other agreements. review of the adequacy of the accounting setting out the remuneration and the Council. July 3O~ of each year, the auditor shall and to the Finance Authority. with the Finance Authority. 13 that the Nation is operating within the Debt) Ratio and Working Capital to implemented by Aboriginal Affairs and and are attached hereto as Schedule A.
16 25. Exceeding The Ratios 25.1 In the event that the Nation exceeds Authority shall immediately implement necessary to ensure compliance Part Membership Access 26. Access to Documents 26.1 Every Member who attends at the regular business hours is entitled filed with the Finance Authority 27. Information at Membership Meetings 27.1 Council shall call membership meetings matters relating to the Nation. Part Offences 28. Offence 28.1 Any person who intentionally hinders, mislead an auditor, or refuses or fails to Bylaw, is guilty of an offence and may, Council, be liable to a fine of not more Dollars. 28.2 Council shall exercise its discretion with the rules of natural justice and section, natural justice and fairness (a) the person affected shall allegation of breach of this breach, (b) the person affected shall any of the Ratios then the Finance whatever financial measures are with the Ratios in the next Fiscal Year. 14 to Information Nation’s administration offices during to review copies of any policy documents under this Bylaw. to account to Members on financial 15 misleads, or attempts to comply with a duty as set out in this in the discretion of the Chief and than One Thousand (S 1,000.00) under section 28.1 in accordance fairness. For the purposes of this means: receive notice in writing of the Bylaw and the particulars of the alleged be entitled, within five (5) days of
receiving a copy of the allegation, Council setting out his/her (c) a hearing to consider whether appropriate penalty shall days of receiving the response, other person who has information appear and make submissions (d) Council shall deliver its which it has relied on in days following the hearing. 28.3 Notwithstanding section 28.1 and may be subject to further penalties, employment, including: (a) in the case of employees, employment policies or (b) in the case of elected officials, laws, (c) disciplinary measures which regulatory body, or (d) criminal proceedings. 29. Due Diligence Defence 29.1 No person may be found vicariously no person shall be found guilty of the person establishes on a balance reasonable steps to prevent its commission. Part General 30.0 Treaty Rights 30.1 This Bylaw shall be interpreted to make a written statement to the response to the allegation, there has been a breach and the be convened by the Council, within ten (10) and the person affected and any relevant to the allegation may to the Council, and decision in writing, including the facts making the decision, no later than fifteen (15) 28.2, a person who violates section 28.1 suspension or removal from office or the provisions of any applicable contracts, the provisions of the Nation’s election may be undertaken by a professional liable of an offence under this Bylaw and committing an offence under this Bylaw if of probabilities that the person took all 16 Matters in accordance with the traditions, customs
18 and values of the Bigstone Cree interpreted as to deny, abrogate the Bigstone Cree Nation or its 31. Invalidity 31.1 If any provision of this Bylaw any reason the provision shall affect the validity of the remaining 32. Amendment 32.1 This Bylaw may be amended in procedure: (a) in the first reading, a draft be tabled with Chief and amendment(s) shall be available Nation for their information, (b) in the second reading, Chief amendment(s) on a clause consult with the Bigstone necessary by Chief and Council, (c) in the third reading, the proposed upon by Chief and Council.Nation and nothing in this Bylaw shall be or derogate any Aboriginal or Treaty right of Members. is determined by the Court to be invalid for be severed from the Bylaw and shall not provisions of the Bylaw. accordance with the following of the proposed amendment(s) shall Council after which the proposed to Members of the Bigstone Cree and Council shall review the proposed by clause basis and during this period shall Cree Nation Membership as deemed and amendment(s) shall be voted
19 THIS BYLAW IS HEREBY made at Council of the Bigstone Cree Nation this 1~) Voting in favou~~ ~ the following Chief -F Cou~ci1lor Councillor ~ 15 ~ 1 1 ~ Councillor L~r&~~ i1I Councillor ~ Councillora duly conv~ped meeting of the Chief and day of , 2013. Members of Council: Cou cillor Councillor Councillor i ~ — / LL~.. ~ Councillor Councillor ~ Councillor
Schedule Financial New financial indicators are needed due to the Model under the standards of the Public Sector Accounting The following three ratios have been implemented Development Canada as the new financial indicators: 1.) Liquidity Ratio Calculated as follows: (Unrestricted Cash + Accounts Receivables Temporary (Line of Credit + Accounts Payable + Deferred The liquidity ratio calculates whether the Recipient liabilities over the short term. The threshold established for this ratio is set 0.9. assets are required to address the current liabilities, operations in the short term. If the ratio is lower addressing its current debt obligations. 2.) Sustainabiity (Net Debt) Ratio Calculated as follows: (Total Financial Assets — Trust Funds Total Liabilities The sustainability ratio calculates the Recipient’s obligations over the long term. The threshold established for this ratio is 0.5. liabilities can be addressed by the assets at disposal, likely able to sustain themselves.A Indicators changes to the Common Government Reporting Board (PSAB). by Aboriginal Affairs and Northern [Band Member Receivables Removed) + Investments) Revenue + Current Portion of Long Term Debt) has sufficient assets to cover current That means if 9000 of the Recipient’s current the Recipient should be able to continue that 0.9, the Recipient may have trouble — Government Business Equity) ability to service operational and capital That means if 50% or more of the Recipient’s then in the long term, the recipient will be
3.) Working Capital to Revenue Ratio Calculated as follows: (Unrestricted Cash + Accounts Receivables [Band Investments) — (Line of Credit + Accounts Payable Long Tern Revenue The working capital to revenue ratio tests to see capital deficiency and maintain proper program delivery The threshold established for this ratio is set at -8% revenue). If the coming year’s revenue is required the Recipient may have trouble operating in the short Negative results for these ratios are used further review of the Recipient’s financial health Member Receivables Removed] + Temporary + Deferred Revenue + Current Portion of Debt) if the Recipient is able to cover a working throughout the year. (which is equivalent to roughly one month’s to address the outstanding current liabilities, term. as indicators. Negative results will require prior to taking action.
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