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Below you will find our templates
for the January 31st deadline, wherein we do everything for you except fill in the answers.
Copy and use verbatim each of the many templates provided below.
The first thing you should prepare should be an email addressed to us - mpwcfoundation@gmail.com,
sent by you, between January 16th and January 31st of every year.
The
subject of this email should be "EXAMP-2012- Summary of Attachments"
You should copy and paste the below templates (emails and/or attachments) (nothing less, nothing
more) and send them to us after inserting your own answers. Be sure to conform to the
following color-coding:
| Things you should read, then
possibly
change to ENTER your own information, and then if changed, change the color coding
to BLACK
Things you should read as they are
instructive in nature, but you should delete or erase them (and close up
the space) before sending them to us. (GREEN)
Things that ask questions or make statements
that will remain on the input, but which will be followed by the below
template(s)... (NAVY)
Responses to the above questions or
statements from us, that respond to the above questions or statements.
(BLACK)
Changes (this year's editings, deletions,
additions) to the above that was otherwise THE SAME as you sent us last
year. Note that in these cases, after the grants have been paid,
the changes are to be re-colored to match and become the now-new
ongoing response. (RED). |
This (the below) is the template for the EMAIL that lists all attachments
that are due by January 31st every year. It should be copied from
below and look on your email like the
following:
In order to create the attachments called for in the above email, use the
templates you will find below which contain the narrative data called for on the
Checklist (summary).
ALL OF THE FOLLOWING responses would probably be more efficiently
prepared if you maintained an ongoing amendable list of the answers to these questions
and you used these amendable answers to submit them every year with markings (to
differentiate) the current year's changes, if any, on each year's list.
Then use that list (again next year, as once again amended and updated) for
future years. Eventually, when you get most of this in a usable state, you
might consider placing all or most of the following on your own website so as to
enable you to more transparently instruct and educate your own volunteers as
well as all of your own other constituents.
The following document (no format; merely notes) is for the ATTACHMENT named
"EXAMP-2012- Financials"
| We can't give you a TEMPLATE for
your own organization's financial statements because each organization
is different, but your statement should be created on a spreadsheet,
probably MS Excel, and should look just like (in concept) our example
shown on our web page http://www.mpwinsma.com/finls-example.htm
. And, it should also include a few changes made since that
example was created, namely the supplementary information called for in
points #e and #f and #4 of the Disclosures
webpage Remember, the purpose of a Financial Statement is to
present to any non-insider all relevant information about how your
organization performs its Mission. There should be few, if any,
questions unanswered. This is a transparency
issue. |
The following template (and especially all of our notes) is for the
ATTACHMENT named
"EXAMP-2012- Continuity"
We believe that an ongoing and continually
updated plan for Continuity of mission, operations, training, etc.,
should also be in place at the earliest possible moment for any organizations
that professes to want to continue to accomplish their mission. We have
observed, since arriving in this town in 1993, that too many organizations,
founded by good people, lose their way when the second, third, fourth or later
generations of management take over. Promises made become promises
not kept so many times. Anyone, be they volunteer, contributor,
beneficiary, or merely an observer, lacks the assurance that what the
organization is doing today, may or may not be what it does tomorrow. This
critical issue of Continuity is intrinsically linked to the other critical issue
of transparency which you have been asked to
address elsewhere. Because we feel that Continuity is so critically important, this
grant input request is probably both the most important AND the most detailed
(or longest).
In responding to the below points, we
recognize that this is an ongoing process and recommend that you not waste
time and don't reinvent the wheel.
Consider each "last year's response" as the beginning point
for "this year's response" and add to it, edit it for errors or
changes, and constantly update it. It should be a growing document
getting longer, better, and more detailed every year for the next 10,000,000 years. And, if you have a web-site, your
response to some points might also be published so that your own volunteers have ready access to
it -- which is the whole point to Continuity, after all.
None of the following is intended to suggest that evolution
within the organization should not occur or that such evolution is a bad thing.
What it is intended to say and do is to make evolution something that has been
discussed by the principals of the organization before it occurs and as it is
occurring and make it transparent to all interested parties while it is
occurring.
"We have always done it this way" is the other but unacceptable
extreme and neither extreme works well. Change should always be considered
but only in knowledgeable comparison with past considerations.
Do not concern yourself with answers being
too long. In this instance, more is better. Teach and educate your
volunteers for EVERY position in your organization. No one is
indispensable and anyone in our senior citizen climate could leave (die, become
disabled, move, etc.) at a moment's notice.
We need your current status
report on all of the following points. Please insert between every
point your response in the same way as we inserted a sample comment after #1
and #2 and #3 below.
 | 1 - a mission statement that discloses what the
organization is attempting to accomplish including the who, what,
where, when, and why of its mission. |
This could be a one-time copy of
your own published mission statement, the same every year, at least
until (of if) you decide to change it.
| 2 - a set of by-laws that explains the mission and
how it is to be accomplished in great detail. |
Same as above, a one-time answer
(which will be the same every year, at least until you choose to change
it).
| 3 - a recording of the minutes of meetings (mostly
for historical purposes but also as an aid in training your successors)
documenting the discussions that lead to changes or additions to operating procedures
(or even to merely reasons why
a discussed thought was NOT adopted). |
et cetera (and so on, for all
and each of the following, too) - explain in detail what your
organization does on this (these) subject (s).
| 4a - written operating procedures, policies,
rules, processes, etc. that describe just how every part of every
process in the operation of the entire organization
and its mission is to be accomplished by providing new personnel (or
even long-term participants new to each job or position), including written
words describing how each particular job, assignment, task,
etc., has been accomplished in the past. Training new people
becomes easier and there should be no need to reinvent the wheel any
time a new person starts an old assignment that is new to them.
An organization chart (which itself will change periodically) is
probably the first step in creating the abovementioned descriptions
of the processes that operate your organization. |
et cetera (and so on, for all
and each of the following, too) - explain in detail what your
organization does on this (these) subject (s).
| 4b - as the MPWCFoundation has been in continuous
existence since 2000, we have finally come to the point where THIS
web-site will have to provide 99% of the information in HOW a
grantee is to create all annual input that they send to us.
We have answered all of your previous unanswered questions as asked
(and immediately ALSO placed the new or amended answers on the
web-site as well) so it is now up to each grantee to maintain files
of our answers, suggestions, emails, etc., so that each grantee now
knows that we are no longer going to TEACH you how to do your annual
input. From now on, you have to train and re-train all
successors in the process of creating the annual input. You
are on your own and we will not duplicate prior instructions from
past annual Comments letters. In isolated cases, if asked well
before each December 31st, we will answer specific and well-phrased
and documented questions that have not been asked before, but we
will not repeat them from then on. |
a statement that you understand all
implications of the above would be appropriate here.
| 4c - a well-created "To Do" list for
use by (and contributions to it from) all members (temporary or
permanent, volunteers or paid workers) of your organization that
tells date by date how and when to do things that re-occur.
This would include things that must be done on weekly, monthly,
semi-annual, annual, every-X-years, etc. bases and would be things that must be
done by your people for the MPWCF as well as any and all facets of
your mission or management of your mission. |
et cetera (and so on, for all
and each of the following, too) - explain in detail what your
organization does on this (these) subject (s).
| 5 - a summary listing describing all significant
contracts or agreements plus individual extracts for each of the
items on that listing. The extracts and/or the originals of
the contracts or agreements with any other parties (be they
contributors, vendors, organization office holders, volunteers,
beneficiaries, whatever) should be maintained in a secure central
location and a specific person should be designated to be in charge
of keeping the historical integrity of such records. This may
necessitate the creation of "written notes to the file"
for any important agreement with anyone which has not been committed
to paper (contractual or otherwise). |
| 6 - each grantee organization should have a plan
that includes a method for documenting the performance of their
organization, their programs and/or its participants. This
documentation should define clearly the organization's main objectives as well as
any potential obstacles. This documentation should also enable
anyone who might consult it in the future to evaluate its current
relevance and suggest any necessary changes. If a grantee
organization won't commit to measure their own return on their own
investments in themselves, how can they expect others to have faith
in them and support their plan? For each plans, you should
consider the following points:
 | 6a - insiders and outsiders need
insight into your plans for what happens when your current grant
increases to as much as us$20,000 to us$50,000 a year. |
| 6b - How will you handle the
transition (your current grant quickly increasing each year in
steps like - say - $10,000 > $20,000 > $50,000 or more a
year? |
| 6c - Certainly you know the
details better than I do but even I know that you will have
problems that must be addressed. For examples, you will:
 | 6c1 -
have much more to
give to each beneficiary of your mission - how will they
and you handle that? |
| 6c2 -
have more money so
you can help even more beneficiaries - what are your
thoughts on this? |
| 6c3 -
need more
volunteers on your staff to process all of this - how
will you get them and train them and compensate them? |
| 6c4 -
need more
volunteers on your staff to mentor or otherwise guide
each beneficiary - how will you get this type of
volunteer and what do you expect them to do? |
| 6c5 -
have to think of
expanding your programs which, in turn, will create new
and different problems. |
| 6c6 -
have to consider
whether (and how if you do) you will desire
"partial pay-back in kind" from your own
organization's beneficiaries (e.g, lawyers, accountants, mentors for current
beneficiaries, construction, etc.) |
| 6c7 -
have to
guide students in considering the job market in and around Guanajuato
when they are choosing curricula. And will there be any
follow-up to aid them in the pursuit of their careers
after graduation? |
| 6c8 -
have to consider
how you are competing with other local organizations for
the volunteer staff you need and what kinds of
credentials are useful. |
| 6c9 -
have to consider
how you are going to handle (incoming, outgoing,
investing, endowments, etc.) the vastly larger sums of
money coming in from us. |
| 6c10 -
have to think
about how you are going to plan for (and deal with)
occasional annual grants that may be higher or lower
than a norm (we, too, have to plan for that). |
| 6c11 -
have to consider
how will your own endowment fund be structured and how
will it be used |
| 6c12 -
have to implement
controls over the greater amounts of funds (internal
audit, internal controls, more board oversight). |
| 6c13 -
have to increase
the amount and type of information that you place in
your internal (and probably external, too) financial
statements - You will need more and better narrative,
fuller disclosure, and more comparisons and explanations
of variations |
| 6c14 -
you
will need to know the details of what every
current person does so as to be able to replace their abilities if
or when anyone leaves unexpectedly in any way.
This is a "back-up" and training problem. |
| 6c15 -
The above are just
a few questions that occurred to us that should already
have occurred to you and your organization as you are
INSIDE and we are on the outside. And the questions are
the easy part. You probably should have already thought
about answers but now the details for each answer become
more important. Each answer should be, if you consider
each problem, an answer that creates even more new
questions which should also then be considered |
|
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|
The following template is for the ATTACHMENT named
"EXAMP-2012- Internal Control"
| REVIEW OF INTERNAL CONTROL - this review will enable
any organization to easily be audited internally without expending funds
- it can be done by independent volunteers, in other words, volunteers
independent of and from the work that they are reviewing. The person asking the
question (and his or her position in the organization) should be noted
and the person answering the question should similarly be noted
. This is a transparency
issue.
|
|
The questions
are:
|
YES |
NO |
comments on this point (or
ref. #, if necessary) especially when "NO's"
|
who did
|
|
FOR EACH SMALL (PETTY) CASH FUND:
1-Is the fund always kept at a constant, specific amount (total of vouchers
plus cash)?
2-Is the responsibility for each fund vested in only one person?
3-Is the custodian independent of other duties and other individuals that
handle cash or cash items?
4-Are the records that are kept for each fund inaccessible to others until
the fund is reimbursed?
5-Does the custodian obtain a factura or other less formal receipt
(either showing all of date, amount, what was bought,
reason, etc.) for each payment made?
6-does each payment also require the signature of the recipient of the
payment on each receipt?
7-Are formal receipts reviewed and/or approved by someone other than the custodian prior to replenishing fund?
8-Are formal receipts cancelled in some way so that they cannot be re-used
after each fund is replenished?
9-Is amount in each fund counted by someone other than the custodian at least once
a year?
10-has a maximum amount (over which no cash expenditure can be made) been set
for each fund?
MONIES RECEIVED:
1-is a record kept of checks (and identifiable cash) received, so it can be
reviewed for omissions?
2-are any offering baskets (from the moment they are about to vanish from
public sight) kept in the joint presence of two officials until they are jointly
counted and
recorded?
3-are the receipts from any offering baskets counted and recorded by persons
other than the cashier, treasurer, etc.?
4-are the recorded amounts (see items #1 and #3 above) compared to the records of
deposits to banks?
5-is the entire offering deposited intact without reduction for expenses of
any sort?
6-does someone other than the cashier make the deposits to the bank?
7-is the person who makes such deposits instructed not to cash checks for the
cashier?
8-are all outside persons aware that pre-numbered duplicate receipts are to be given
for monies received?
9-are duplicate receipts compared in any way to the records which, in
themselves, are to be compared to deposits?
MONIES PAID OUT BY CHECK:
1-are all checks kept in checkbook until issued, not pre-signed until issued,
and issued in chronological order?
2-are voided checks stapled to checkbook and retained therein?
3-are checking account reconciliations done by someone with nothing
else to do
with cash procedures or check signing?
4-does that someone (item #3 above) receive the bank statements directly from
the bank?
5-during reconciliation, are paid checks examined for date, name, and
endorsements consistent with the cash records?
6-are signatories limited to those who have no access to cash, check or cash
receipts, or other cash records?
7-is the practice of drawing checks payable to "cash" (or similar
names) prohibited or extremely curtailed (and even then allowed only under specific
circumstances)?
8-are the checks prepared for signature by someone other than a person
involved in the receipt of checks or cash?
9-does supporting data accompany checks when they are submitted for
signatures?
10-are the supporting data effectively perforated or
otherwise canceled after payment to prevent
subsequent misuse?
11-has the board specified a minimum amount over which each check must be
counter-signed?
MONIES PAID OUT IN CASH:
1-monies for expenses must not be paid out of cash received prior to its being
deposited in banks! Is this rule observed?
2-is each item paid for in cash supported by documentation (where normally
available) explaining who, what, when, and why?
3-are all expenses that are paid for in cash, reimbursed by a check made
payable to the fund's custodian, and then only in the EXACT amount of the total of all
expenses at that time being reimbursed at that specific time?
NON-MONETARY ASSETS:
1-are permanent listings (including descriptions, serial numbers, dates and
costs) maintained for assets of significant value (such as office furniture and
equipment and the like)?
2-does anyone compare the permanent listings (item #1 above) to the physical
asset itself on an annual basis?
GENERAL:
1-are monthly financial statements prepared in reasonable detail so that the
board of directors can review for omissions of receipts and for inappropriate
expenditures and for variations from budgets?
2-does the board secretary understand that any financially-significant event
should be both discussed by the board and recorded in the minutes?
3-does each member of the board know that it is each
member's responsibility to ask the financial person for
additional information regarding finances whenever a question arises in the
individual member's mind?
4-are annual meetings of the entire membership scheduled each year at some
constant time of year?
5-are financial statements provided to all non-board members, to help them
review the organization's performance?
6-are the board of directors elected annually by the membership to ensure
turnover among directors?
7-are the officers and responsibilities within the organization rotated
periodically to ensure fresh ideas and fresh energy?
8-are non-board members of the organization allowed access to board meetings
to ensure members' input?
9-are the duties and responsibilities of each financial person in the
organization spelled out in sufficient detail?
10-are the duties of each person in the entire organization rotated after a
specified period of time?
11-are the duties of each person taken over by another person during a
vacation period (which is required at least annually)?
12-is an operating budget prepared annually, and are variations between
budgets and actual results explained monthly?
13-is a double-entry bookkeeping system in use?
14-are excess funds, if any,
handled appropriately so as to maximize income thereon? 15-are all
financial records and minutes of meetings available to all members of all of the
organizations' constituencies so as to maintain transparency?
|
|
|
|
|
The following document is the template for the ATTACHMENT named
"EXAMP-2012- 4 questions" (and, yes, we
know that there are now more than 4 questions below). This
is. most definitely, a transparency issue.
| Are your financial statements sent to any and
all parties requesting them (whether or not they are part of your
constituents)? reply in red |
| Are they the same ones that this Foundation
receives? reply in red |
| Are your board members receiving at least as much
information as that which this Foundation receives? reply
in red |
| Are your board members bored
with this information? If they are not
"involved" they really are wasting everyone's time reply
in red |
| Are your officers and principal executives
lifelong inhabitants of their positions or do you turnover such
positions so that new ideas can take hold? reply
in red expressing the details |
| Are your meetings open to some sort of public
scrutiny (or attendance)? reply in red |
| Tell us about your web-site or lack
thereof. If you do have a web-site, what are the
subjects covered? reply in red
expressing the details |
| Do you have a copy of your financial
statements (for form 990ez, or both) on the web-site? reply
in red expressing the details |
|
The following document (and our notes) is the template for the ATTACHMENT named
"EXAMP-2012- 7 questions-Point#D"
The response in the following instance can be submitted on one
attachment named as above. However, for any point below that is very long in length
(and therefore MAY be better handled in a separate complete attachment,
you may refer to a separate attachment named (here AND in the attachment) as
Subject: EXAMP-2012 - 7 questions-point #D(#1, #2, #3, etc.). Do
not reinvent the wheel here. Be sure to utilize prior year's responses
as a "starting point" (where possible) and just
edit them, update them, correct them, and definitely add to them, so that this year's
responses are better, more complete, and a greater indication of where you
now stand on each of the below points. All
of these points are transparency issues.
| 1. describe the results of your review of your relationship
and your compliance with the
USA's IRS's regulations and how you know that this is the appropriate
status for your organization. See the two pages IRS
Narrative and IRS
financials. Include a copy of your form 990ez or state why you are
not required to file it with IRS. |
Blah,
blah, blah (very completely do the above) blah blah blah
| 2. include a narrative disclosing
your first, and in later years, updated
attempts at a detailed
plan for how you will plan, control, and appropriately use the vastly higher
annual grants to your organization (from your share of our endowment
that is expected to be at least us$2,900,000 -see funding-
in the future should this Foundation's founder die of other than
a unnatural death from malevolent hands -see
founders will), and your share
of at least
us$20,000 each year from
our foundation which will commence after the Founder's death. This also assumes that you continue
to satisfactorily meet the annual reporting requirements (like the ones you are
reading now) prior to, and continuing after, his death.
|
This may have been answered
elsewhere, but if the other answer is not complete, combine the
two and answer here and delete the incomplete answer elsewhere.
| 3. include a more detailed discussion of internal financial and
management controls with emphasis on how they relate to current funding as well
as to your organization later on when our grants increase substantially (as
discussed immediately above). You will get a greater idea of what kinds of controls we
are looking for when you read internal control and
audit procedures. After reading these two
pages, tell us about your organization's responses on each of these two
important subjects. |
This may have been answered
elsewhere, but if the other answer is not complete, combine the
two and answer here and delete the incomplete answer elsewhere.
| 4. disclose that you comply with the various goals and mission of this
Foundation as stated in various parts of this web-site, the most important
of which are your organization's transparency
(points #1 thru #4), disclosures
(points #1 thru #4)
and continuity
(points #1 thru #6c14). Please tell us how you are dealing with
these needs in your organization. The "continuity" response should
be written out in great detail and it should be the one that you use to
educate and
train your own volunteers. It should be long and growing longer as
you add, occasionally delete, but always continue to amend it for
accuracy, greater details, history, and anything else that will enable
your organization to continue its mission probably forever. |
This may have been answered
elsewhere, but if the other answer is not complete, combine the
two and answer here and delete the incomplete answer elsewhere.
| 5. disclose how you protect your own organization against the slim possibility that, after the death of
our Founder, a renegade trustee (or trustees) of this Foundation may wish to
consciously or sub-consciously subvert the wishes
of the Founder. Grantees may find protection against this threat by
reading and understanding the various controls on this web-site, most
importantly the grantee's rights as specified on the trustees
page. All people, trustees included, are only
human, and huge sums of money (in excess of us$2,900,000) are involved here.
We need to know what you plan to do. |
Blah,
blah, blah (very completely do the above) blah blah blah
| 6. show that you are capable of planning for the future. Among
your
plans should be one to review this web-site well before the time information
is due. If questions are in order, and time is available to do so, we may answer them (but only) if
they are submitted well before December 31st. |
Be careful answering this. This just
may be a trick question.
| 7. disclose that you have read and understand all (but only those) pages of this
web-site that have anything to do with your organization's current
status with this Foundation. One of the things, among many
others, we wish to get through to you is DO NOT SEND us ANYTHING that we
have not specifically requested but DO SEND US everything that we
do ask. |
Be careful answering this. This just
may be a trick question.
|
The following document is the template for you to use for the ATTACHMENT named
"EXAMP-2012-
CERTIFICATION". A
second copy of this same template plus the same answers should be delivered to us c/o
La Conexion, PMB#77A, Aldama #3, San Miguel, but this second copy should be
signed by each of the appropriate officers.
|
(The name of your
organization)
(The street address)
(Telephone number
AND email address)
(date
of this letter to the MPWCF)
To the
Trustees of the MPWCF:
The
undersigned principals of (insert name of your organization) certify that for
the current grant year (insert this January's year) our organization has read, understood, and
complied with your requirements as specified on your web-site at www.mpwinsma.com/index-mpwcf.htm
and most specifically, we answer the following questions:
- Whether
or not there has been any changes in our answers to your questions 1-20 of your 1st
year requirements page since we last answered
them, we have re-submitted by email dated (insert most current
submission's date here) and with the email subject "Section A
Confirmation" containing a newer and more current attachment of this
information with the attachment title "20 questions". circle
answer yes/ no change /no
(if “no”, explain as #1)
- We have reviewed your latest "Comments
(that need to be responded to between Nov 1 and Jan 15)" email
from the prior year and answered them completely (using the copy-reply
format, described at the bottom-half of the some
details web-page, and adding our specific and detailed answers to each question as a
reply/response after each individual question). You
should have received this by email sent on (enter date) with the subject:
Response to your Comments (that need to
be responded to between Nov 1 and Jan 15). circle
answer yes/no
(if “no”, explain as #2)
Points #1 and #2 above were due and should
have been submitted to you by October 31st and by January 15th, respectively. The
following points #1 through #10 are being (or were) submitted to you by January 31st as
attachments to an email at that time.
- We
submitted by attachment one combined detailed financial statement that includes
next year's budget figures, this past year's actuals, this past year's budget, and
the prior year's
actuals (using the format shown on your financials-example
web-page). The attachment is called
"Financials" circle
answer yes/no
(if “no”, explain as #3)
- For
any compensation or any other fees paid to anyone at all, we certify that
such amounts are carefully and completely explained and quantified on the
face of our financial statements.
circle
answer yes/no
(if “no”, explain as #4)
- We
submitted by attachment the answers to your 7 questions in Point D of ongoing requirements.
The attachment is called "7 questions-Point #D"
circle
answer yes/no
(if “no”, explain as #5)
- We also submitted, where necessary, attachments
with
Subjects for those points in the above 7 questions-Point #D that required longer and more
detailed
responses. Each of these supplementary attachments are first listed by
name only on the "7 questions" attachment and then referenced to the
appropriate attachments that, in turn, are entitled "7 questions - Point
#D(-D1,-D2, -D3, etc.). circle
answer yes/no
(if “no”, explain as #5a. #5b. etc/)
- We
submitted by attachment the answers to your continuity
webpage concerns.
The attachment is called "Continuity"
circle
answer yes/no
(if “no”, explain as #6)
- We
submitted by attachment answers to your internal control
webpage. The attachment is called "Internal Control"
circle
answer yes/no
(if “no”, explain as #7)
- We
submitted by attachment answers to your 2nd four questions on the some details
webpage. The attachment is called "4 questions" circle
answer yes/no
(if “no”, explain as #8)
- A
paper copy of this certification letter has also been (or is being) delivered to you at
Box #77A, La Conexion, Aldama #3, San Miguel. circle
answer yes/no
(if “no”, explain as #9)
- In
all other respects, to the best of our knowledge and belief, both
individually and severally, we
have complied with the requirements set forth on your web-site, http://www.mpwinsma.com/index-mpwcf.htm
answer yes/no
(if “no”, explain as #10)
- at
least one of the undersigned has, within the last 8 months, read, understood, and agreed
that we have complied with all requirements of your website.
answer
yes/no
(if “no”, explain as #11)
- We acknowledge that we have both read
and fully understood the implications on this year's and future grants
described in the entire table at the top of subsequent
changes
- We acknowledge that the persons signing
this paper below have either (1) prepared this email and the attached
documents or (2) verified for completeness and accuracy this email and all
of the attached documents. We also acknowledge that the process
necessary for continuity in the future has been documented in records
accessible to the entire organization in the event of a future absence of
either one of us.
signed by the person writing this email and
also signed by the person verifying all of the information included for
both completeness and accuracy (notate this information below next to
each signature.
Signed
by the following (please have your chief financial person and chief
administrative person and chief executive sign this certification - formDateMar2012).
X (name and title) etc. etc.
etc.________________________________
X (name and title)
etc. etc. etc.________________________________
X (name and title) etc. etc.
etc.________________________________
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