ࡱ> 1*+,-./0nFe[%̰L Z]0PNG  IHDRHvPLTEѵӷ׺ܿBb0k(Y*^-d/j,a/g)Z)\1l)[0j/i.g+`*\(Z-e,b/h0lҶ*]д+_.f,cֹչ.e۾Ը+aӹټػ`y@ڽP0PxAa?]-c0z~-͵6Rì:RŮ Cn˳˳ޏ @`.d 4`3ɱ .U=[5cـ~1nt-ߢ«@^lq,C^Ѹ8S`3ty,9U6QA`>\ 3]7Q@_ot*2;W7V8TͶ )Y6Pǯǯ~.?bܿr H *Y}WX9o۶m6l<$Y}c\3kZmbW,޴iӚ&n6C1K`R}IDAT:K¾?755gnnrrmؕ@giwwo[8>>5k[cHQ}oVݼybd/mQzv%P,>wַeճ4m36e+CFH(7޶nHomMm^U :߻~?w .mSk:Z|,@|㷜Idm[ffltZ_ Aea::3VmA Tua뾩-9Zp6ehaؔ-=ZP6eheؔ-Aڌ06eghiؔ-EZ6eGHhmؔ-Iڋ z BZ6e }"0@æl?LVM2 *)۠B$ l !9v)[ ].lVyKfeæl1/" v)[1!" lW#@ U@Ww}o|CFq¶аuo;}cw|vɩ=vSG@-8lGvZ|n,yj-} % l [';oyx9q~cǖ>ֽ;m?Swܱ{>u;K;y'ֽMښ_H{asw?zt,a3lmOΧmŇ;w0a;lMښ:ۛݼkΝ} [!l}?[S| [)lG>[Ϝ95 #P{m~b = [$zk PIB-0"@. lu; [aE@]@v& XL * luaۙ$@ T@Bc-V3I@ZngPa = [$zk PIB-0"@. lu; [aE@]@v& XL * luaۙ$@ T@Bc-V3I@ZngPa = [$zk PIB-0"@. lu; [aE@]@v& XL * luaۙ$@ T@Bc-V3I@ZngPa = [$zk PIB-0"@. lu; [0]IDATaE@]@v& XL * luaۙ$@ T@Bc-V3I@ZngPa = [$zk PIB-0"@. lu; [aE@]@v& XL * luaۙ$@ T@Bc-V3I@ZngPa = [$zk PIB-0"@. lu; [aE@]@v& XL * luaۙ$@ T@Bc-V3I@ZngPa = [$zk PIB-0"@. lu; [aE@]@v& XL * luaۙ$@ T@Bc-V3I@ZngPa = [$zk PIB-0"@. lu; [aE@]@v& XL * luaۙ$@ T@Bc-V3I@ZngPa = [$zk PIB-0"@. lu; [aE@]@v& XL * luaۙ$@ T@Bc-V3I@ZngPa = [$zk PIB-0"@. lu; [aE@]@v& XL * luaۙ$@ T@Bc-V3I@ZngPa = [$zk PIB-0"@. lu;8DIDAT [aE@]@v& 3y#!EIENDB`n^ 7F@ Ӿ7ZDlPNG  IHDR\PLTḚغҵȬĨԟѴŪͱǬèӶ'W0k.e.g-d/jƫ+_0l/i0j(X)Z)[&U&T1l+a,b/h*]ոݿܾӟػ۽˯̯ʮټ޿ҶǫȭٻֹԷϳдڼϲ׹ܿĪﱙ§β׺ˮƳ@ͰϏѵ㿸ןշôPߪ⿻ĩˀȵ@@0Ʒ`ũϹɹPɮӟӷ0ɭPг1mLbKGDH cmPPJCmp0712HsIDATx^WWW'P" $ތ( 0 ЛT{rWpHZ9< sfw a aP !@lZJAbc qR ؘ@@& 6fGk)A5*IDAT@lZJAbc qR ؘ@@& 6fGk)A@lZJAbc qR ؘ@@& 6fGk)A@lZJAbc qR ؘ@@& 6fGk)A@lZJAbc qR ؘ@@& 6fGk)A@lZJAbc qR ؘ@@& 6fGk)A@lZJAbc q$hkͮ⺺駫o{qAAВq9PLMM9$巺C}]O|ZIC@2"<*~>H]6]tDnə*fT"|z--C̯~s4Wmx7̦2F2> 3U z[%3#I{>k9sB%ЊHDJx:3E-tU;_ZB@ #ѣ%x9oJA皫? Nx"BUTqq'[5gԋ>N@b6"2YQ?\yVv^5Vb61B!0b(VUV6{G{ ;^m8 i*CDRlM۞i=ݱ4Ю̶xe+ u@@9t3bbbcձmu'skMu Q) "B1=&//֖n%6 ~M* 1IDATY:g6)B@lj7m6q'NGqfhHU5_dԖݽ3&!-4OB2!آ)66-3V/JG3wڬJ آ+6e3|}teݨe} (mü =Vt{kJӨAFY 2@E[l-&33kWu'[ӳ =Շ= mCڔleVA[JnnT} K!b3ͦ^lQFl ehAY!-UW2R{{JݨQ-$e@lml]nel<ЂbFlA}aSw{h3wZIJ جy7jMgexGCwQF% 5\Eb3FMQ4襾 'bLlfnTԾP&+ y7_ӽ^s=wpmrwܥl&%جԚݘM q 6ņ4RזbZlM q} 6ņ]2וb^lM om 6̦~ft=H[W2+:IENDB`n*vXm1lPNG  IHDRgAMAOX2tEXtSoftwareAdobe ImageReadyqe<*uIDATxAR8ki1 HŬ3* 0+NL1+ @0ƙߪf7j8-9ȖԶ^Q@m牾uͿm[\88'*%q.]qp(>_- m. ҁp(@H Ώ,`B:?w}9!97)~c_7oB:B1?;B:Ŋ@HG X`e.@HG (s #(y\FB@H\wU\&H@H9s B: sDַc-*OOO7dpa%h{ύct$ap1ἓz@HnjC剧~ee3m?8C R mRz3q輈=p ,mce|Jc׀~" ҋgJ\:֯f!y m}{Tq Bz,E>40uv(+y8_7 ζ!BztoL& ]IH2{m\ztHw*'|]s(رElkѼs)iR.K[~7fQCOz;n|vjwO|Rr<]p(=ԯqGDRzϻIr(=OcG񱀀..:Oy5w3P-*"꜃@(wIη[}]¹|!s |Sz( `13h K<ؗqpI-s>>HM~8PS,5E>ەCs Up`_wS/t?"N&OHT|{<py8/|FjED/ϬCrP]2bĀ~_R@WӀ`QkjxіGi- R*]W2>D@HkHwEyLjhZt =k%==D@HsHxQFeME@rΓ21'BzgJD^|ЯW%?[\,pFT.ԅz_\Q@`I_EruJ^;Rz3f6M =nA=s-4UTt@HoV..uGr~3t@NH. rD:taO@? ,EJ`;N+=,V\6+I8u@g!)*tZ?7J]e!/EFHxD\6g0- @H++}/K%- u!Ε^Āf( !enT 3-VIKM\KL.ґ,tߥ.RbQcfrjzy=܀> !a|׷%^I4Ā.S-2 ګgMoʨ򛨶F$V 5/߽v1W-ZZ=7萀^BʇtS/֯}p@g.t騁kہtBY2T{Ŋ Å]aq)uٻkoyE@HoڥM\v2ޝ&tGы/9+xe]/"4zZw'|ftngt$Z͒xhc!E9)G9~pwp9VIͅ^ι/f>VRƃD]] CKe(XW+45G^idP===qVKz\W HU9M:hTH7H]AYfia+q/z#-!ݸv"8RMHwg=0Ɔt@$X/́;9=[-Nn\8aMHdq"@H`x6UXoJW3YWt7>:֬|SG)7݄n`Ĝ8PŵC) /`9;Te:_hbݵ}&WsK9 ۩To>29ҖMfnLoM_3f]=L, M2\Q98饠MrQ.F&)m|ΕBV!5䋂Hqx\ VBz2&\_9(9P3LgE:XWqU< 4"8@H/,W lUM}t?Qq-c#B:N!]®H-N1B:&MA}i@HTjvN8Pρz> 3 L( *P;@}\BZF@#B\㇜fqQ.u8 ;`ffqQé!ݝsrO9֧,y^$w9 24ʹnRA8_`ojOy~c ZOd#'l|zz_H7ALuwuH kmӸF=Yf=.qߗN Z;H޷??P}Gy_{ongD߮γc#৽&濽IMVjӻdBzq4 IeFo<"w5h ;:Rf*w6?@ן}Pʷ߇Jy]Xp\c؅>CN>q2;A80'늶*E\jA}f sZ*_/gu4=q.ؕ~{S>d6cʳ&[M>ږNCT[:rXPJBz& X;2~#GjOH܃[ŏFw%6WrTrr[pv+++jmU{Q$WIKښ87֦ W7҆y2|GsNLzS?lJDʞh?j&ߨ{gu{G:AKCkutM+k4\_:v.Wvг̾&B}UL%%͚۟%S~wEVoAqMtk|Tޠvm6Wp&mΝ.OB()Nԥ1_zthW 6oZ3m _әH Φ΄<\S٦<(s KrtmA&RY~ Qv3F%nZ\5W !'.[7g 5tF}:E>l$M*toP,>Coa=ַMnL+P 0$2=n6jҒԿ6T^l.E}:gF=*о"uHj$|-ae{zúMY>O\SN81)+M|^Mҕ_ԯL%Ày;ѾS0d~:,5ڵM(:i`Em\΍^69'T\B;sa@P2  O{Siʶw \Y8`Tja7n(^IcVj&!}_΂77vuj:J!"۹ŋt jWIo&YIrHozEH^+.S92aWV 4A}cH1 IWWԧփZbaHMviĽ{9)&'Sɳ S6::-i2%0Bը?"ek.z,Vԧ_-תY͑ysn،=ب3g7UР餋4F&m5A}ILeHP7@zՏ vK)oF}atu(iRi⸃IMnD]A])ʤv.(6- (T&_^XvH}ϙnnG%@-z@)S3`պI{э,T"!,A/&SE Czk2MNe?ԅ uw<7y/9N4:URym@=˶yd%ߡNjC6uiW6tS#}5QAo82_M*!&p-B:3cq/J|&a_s'-f>+&Wm|E9<(M}h|E5{UT .&WpKϙj̩Λ&\[!- R~xNp>6=OĢ&UDKƨ5}ҊH9ӳNغnՆEdIs/i'6Ӌޘ뀺T\Ѱz>{ Y651υu {+N{frXSZ{봬Y yu p0j~̬(ɗ\ˍ5U̥΀R|{ЩOGE Ƀ %M?蹌ߏ{ .4vcm(:P[&%06=\QGAtոMi±e( #\sRe/Z Y@]0ooX6%>և&g Y#4m}:j9F6v9V'nI%./bv^|sQtm&oV~gGo:irPBJ]sڡiz#ͦ7̱:79d&aEA;6S֩MVtL-7tAL8HآL/)<m~Y<2ɒoovyj^jjga]ΦnBA}{`U+>XDςz0ԳȀpamWĵHǦw}Ӝٕz͠[f8P2 R:.kX=&imƲM?fgNmLؗv}CVmW/m g0߸A34uMP[e7-`kG(MkUe?YжBC KVDEI&v1Kn{ċU 騻Ӥ/=)*C$J;Vqz6`L:.t.➩d~(3llzPc90HԵkM/o<@Q½$pGb`nosʔܟW9=ңX$O@Hl92!qC`9>* 0A({u~unY *._bu"2!諊=sPQ6IHehB h?oh 7|MuoO_#' =# Zx 蓕?8:z@ /]PBzIn^ CBzԯA+Rc&={@鿮x6!}N5/VPG}[{:$EHo=d _uh饆t աOT܋>IHz4 2IP2 -&=}@/b6=viKe=?}{]"3~{6+{w28(v?hNBEmԫSÝ\nkd@HwХ7lu@][stCzR`n5Qq)P1!wԤtdϗtA\.FLkvBzE~'iUΏl\6P6Q1m~/bKGDH cmPPJCmp0712HsIDATx^uTh @wa٬ R<w>o3^#也|:K;=*?JڷСձ~u ?{ٺukie^M tz?f{{O5hM$ꙕ班}75n߾g7IDAT}C/nVҫe&:3+8opcϮ]OMl_ۚܶ&P@gKksoW|v}~z?EZȫe&:n̞8"Ͽgzzzǎ{qmkk}w# 'G?g49>>~s6e+2dcGOX\>,߽gg^ziG[ 謹tfrb|?}==ݷն® -2fSR?ן%߶vOss[YOak$lV߉)[ok¦lݸ/*P@ؚ .ak,lVב)[ykæl5])N@ؚ ak4lVϙٰ)[ioykælܹ/)L@ؚak>+?GmP}ۿǏ|?׿ [g_?ʏw}|gysy [ cNxdKk:С}g;m}Bg勇Ϟ\:2w^Y!@C6Ha>\gló'4W p[auJgn,xȥ_[!@yau߽ԙg.xyᥗΟ pK6ha>^z^>]!@5 6pav|f\>yyqԩn 91+l^z:cMr& @}֫2wL,_ [?_k.?y ML :/ l.8a[67@@ŭ@ @ N@Vj   ' lq+5as [J D-n"@@qR ln8a[67@@ŭ@ @ N@Vj   ' lq+5as [J D-n"@@qR ln8a[67@@ŭ@ @ N@Vj   ' lq+5as [J D-n"@@qR ln8a[67@@ŭ@ @ N@Vj   ' lq+5YAnIIDATas [J D-n"@@qR ln8a[67@@ŭ@ @ N@Vj   ' lq+5as [J D-n"@@qR ln8a[67@@ŭ@ @ N@Vj   ' lq+5as [J D-n"@@qR ln8a[67@@ŭ@ @ N@Vj   ' lq+5as [J D-n"@@qR ln8a[67@@ŭ@ @ N@Vj   ' lq+5as [J D-n"@@qR ln8a[67@@ŭ@ @ N@Vj   ' lq+5as [J D-n"@@qR ln8a[67@@ŭ@ @ N@Vj   ' lq+5as [J D-n"@@qR ln8a[67@@ŭ@ @ N@Vj   ' lq+5&t3IENDB`n/I)H-,O,BPNG  IHDRO pHYsgR OiCCPPhotoshop ICC profilexڝSgTS=BKKoR RB&*! J!QEEȠQ, !{kּ> H3Q5 B.@ $pd!s#~<<+"x M0B\t8K@zB@F&S`cbP-`'{[! eDh;VEX0fK9-0IWfH  0Q){`##xFW<+*x<$9E[-qWW.(I+6aa@.y24x6_-"bbϫp@t~,/;m%h^ uf@Wp~<5j>{-]cK'Xto(hw?G%fIq^D$.Tʳ?D*A, `6B$BB dr`)B(Ͱ*`/@4Qhp.U=pa( Aa!ڈbX#!H$ ɈQ"K5H1RT UH=r9\F;2G1Q= C7F dt1r=6Ыhڏ>C03l0.B8, c˱" VcϱwE 6wB aAHXLXNH $4 7 Q'"K&b21XH,#/{C7$C2'ITFnR#,4H#dk9, +ȅ3![ b@qS(RjJ4e2AURݨT5ZBRQ4u9̓IKhhitݕNWGw Ljg(gwLӋT071oUX**| J&*/Tު UUT^S}FU3S ԖUPSSg;goT?~YYLOCQ_ cx,!k u5&|v*=9C3J3WRf?qtN (~))4L1e\kXHQG6EYAJ'\'GgSSݧ M=:.kDwn^Loy}/TmG X $ <5qo</QC]@Caaᄑ.ȽJtq]zۯ6iܟ4)Y3sCQ? 0k߬~OCOg#/c/Wװwa>>r><72Y_7ȷOo_C#dz%gA[z|!?:eAAA!h쐭!ΑiP~aa~ 'W?pX15wCsDDDޛg1O9-J5*>.j<74?.fYXXIlK9.*6nl {/]py.,:@LN8A*%w% yg"/6шC\*NH*Mz쑼5y$3,幄'L Lݛ:v m2=:1qB!Mggfvˬen/kY- BTZ(*geWf͉9+̳ې7ᒶKW-X潬j9(xoʿܔĹdff-[n ڴ VE/(ۻCɾUUMfeI?m]Nmq#׹=TR+Gw- 6 U#pDy  :v{vg/jBFS[b[O>zG499?rCd&ˮ/~јѡ򗓿m|x31^VwwO| (hSЧc3-gAMA|Q cHRMz%u0`:o_F$IDATxoh'ZJ"%  I`Q"œ6Vڸ{? <)l-K.ƾ[YZJ. Rdy4K3$eF;_E7@x' @x4 <O U;@xx9MmG"մ=w ^zKFa%>5]?ЍL{ =3q{SkN|nds, P摦z)m6<w7xWO 6*݁l!unbv@xhK>]Y=>[Nɟצo}~0>D_?}x]qǷZ5s&Fzo"1e0|j2>5ia%?vfGҵ[ ^ώHdn9ƻbt2킄3epg%>/ZGK>kF_ ]?}~pG]sU;O7ߛo%⯽Z'k%~?}EFoݻ %t#%P_+=of#|(~hUιDq v_J}EԞy:q{s/HCi)ǿK]l,Og|3S-q?m$2?/y o^YSʑ}zbpTHK8Fj'dK29t/T 쁞ƕv13# 5Ђjd,z {,vz-HmG5{$As' +% >6m8h3 pR^SMf)刑 %<JQ'"tQ)զb֢6L i 7na'մBC77m)ZΒP9F ;-OFq`;dT[zpz93qmh?VLo@x}ya-$Yr-TMo}@F*\:#H~>&_M *f*>9/:oF]~'+ +ӛ~d.6?#o?OPfw P^g5p31 @x' @x@xn%V4쑶ԂF@xZs`t; jIi)ڎ,D s⺏o j͉ǻo<=:/OP;=ǽ^_tp'%Ɇr/Tltv=RM=u{SN*-Oλ ƒ)AE JJwOPNl1AU(|AI V~\OP =-7B[ 58}L>&B HmG"մn۔<ֶC*ܹ+TnJw7^_5niZ*{/aLͶgܣ7lXOڎ,ƝٖkJ@ΗjjZo^v/{q͛u\|ʎ;0ta+ǻIOS.z6q5q%Vf~`v1z/8;]Újrg%f[c&;Ş,C7bg>Aa9[{z]:"荡yB/8;˾ՖZޯx=31q՛@2^&?vF}woĻɆ8ޒkޙm?{->KyjF ㅂ*1ܤp'(g?#ՅzL -]lӞd(QS~hhd.Χ E\yt\p6(CVTKZԂEx|7ݼ監[y{y{hdq_xm'JvD^}Ec^k2^ 6I6<1.~%tY m 8ks '>q|&.w}y1v-? =|MdV;0޵Į7vD*!8qt."ckNOB>f"yhef4vd!RMK I  qne0 >WCx-l,ٹi~ N_T/y: [MWcQ&'xgmGO 6dB%|'x^剣slXHP $%|'x^ :Q\JwOXݚn7MkJvvR fL$V"( %V m?vd!z:fv|-'b:bK|MOg ɴ7 xʇjU?v&&zç&SU3eҏ6Bz:fZr/ݙmKFN'so;w&F7LTR\=^Ul}a+ǻ)OTdJ\=ޞ=![NSqmo졽6DMzn\>;^8m/+:}mx 3DmJ5-7Td2yNLnR8Nװf7w?~1 +q%[XkS58T>?o8x%;-qgŧs) NybNo^)iϤp-6D]+dr".wY jT)&gtܙmѠTYܣD^=3tƻvzn NOflcK6zn#<_twBxھ 0ThK-hL@ OJI:c PDddۧg b^kg21q6 JwP{ =]lL&F'ӑ]<Exo[#=2צ^*L=^jFaLju~ji::p]r4}ቺսtGa}2zCͳ} O8VKwf[v@x~{nD^}M7]zz_k>A 6:oh>u-O"ϿZ>FQ"NG論-'4ӓ%Fo4Zቺ1\XpxGǚZqYTӒF*V{QlV [>ޞUn9~bղ;=]ӹ^OR>gbc\D_=8}m'Z,̶lK! ѡ;DٽOu|tUcSvw 1 @x' @x@x' @x' @x'' @x' ቺlX u5쁶B}jRC 5Y?۝ٖ;('ʇj=JoދnԽGW >xQiƻbx˛yn\>;7q7nc|wv1z/X Ei)nyeWs1v*ދqgzxt`M}"RbF *ۄn7p(]lL&3_x;'BrˉH V|mh?VLorxyOPJv[=ls6toם!` +[l̶?yjh?[Slum{qੵF'ӫjLk =t/#))H ƵNgvd!RMK w~Ķ6bt2]o5:t[[mV:gP;(cS"hu^ԅ 'X prˉ4 '>5ђOP&kg1<#^Νٖh?VLk6CTCx2>6Sg1m^S?ZxWG#x$8QZr ^zK@->5A9y7̶EOL%+X*Ɇx^ <e; @x' @x1m yז% <>6c~to;]ÚvD_ϓ[Nğ͏>k=_5R[NĻ:f-'^w?~ %d ʠ-WϽg#^I5-?~5{8:WϽ_)r38B0/H t_xWܖ8sIz Ɇ~k.8H6lIdnvFǻ=b㮏5=ߊkS/Um^Dkw?lK< dݪI$$^ܙm9]l4)'?JQ'Ѷ/(F[j9]RMK.&`(>uuIVRAAa$z+gjz½`UTYڥB]J5bToWg KP4])JT%5T vvD􏝉}Jwk|@論0޵4Ԋkdp䡕-yC;-q_nZWޮ]"*Q ލNk]=޼eKU\3z+Cןm6G{&_0^tjOov_c~k^s4ڴsmNRR3@eFrˉ8tvލgǟՕ3U]>a~vUyn9COUEH6?xW7u!q6~aTHڨB1nl5=qUʭGJڶ7rs196ɆOP_6.w=~>қYUf*EA+mmy[ۤRT Pçç&#tնA9'qaٖZ?6{'tsmӳo5 <lXo\vb[ y**(]?waKp'`h;wGp< <'8ܯXմ <λ>FJtX}Taw[UzjZun=)P |0?T")b?P@3zEE".tz_Ǜ#N@y* r@C]zw٧"PnVt lLH5]E "jźa.sz7PgsYRHpAt@S`hAI_L@/eGG-P@ttAšteN:~Q@SPwax&c!Pw}EQbPē^7~R *^;7+%R[S/H}x=#R~ '%}s\I[]_/4D:ԉ /=*rq⼟WCsN ky>o<+/XVe\RgUPs X vl~wQ +]w8_ ME]q tMOEFWk,@Wq|;o}\ 3&{AmHoi^ fN81/D@9+kD:"um3%s+ZIr kMG{W6.xtr*X'QF{P@v;laRbDKH˵rT wVK~Glm.a-w%% Pxҳ#|R}^˞xxXaq.HJ>0O.]x t<>T ЅKJ@׉W9Ӣ{/;c 1 & P-d7wТ{/;ԅĹِ zz^PE*ӃsWdq[9cۣWY@ߣ#RwI zՂ{/ۋN@ ۝CQ:ҭX׃wrezNKxЫ(k>h@Lz9"Vp`8DyĠE xV7Y2'b@ې@W+bQDzf`ngJ}U |>!m5+8i tY Ά@G4""yGF^0*1Pmf,h Dzγ$DR/(Я?7|3\] O5趫u!Io2 a.5Oz2.< y rK> .&3MڠkTpB] :L&lZH6xPjS,}ΦEF~WMX4sD6iH M@rDED6oz-C&@g}"}Pq/X_<_X P2Q"i u)GL Eɇq4W u% ~q>U|FR Oztk|ml@ <thH\Rߞ,"36,@C ̕~N&e"7 !:JbvSP MKn/T@Q˓~No%1Hl^vX{h}L.th&J.ݹ+Ч@`t(Kٞ;QKE2 [O;cz]F Z`'*Ui~]SOED:[k)3Fv"+\thH/?bb~X -_rӖ ^: u ;U  %ݞP53(D9.ѻ {U[.$t[c>@C{Xv;@ H BoKt^v~,.^H'ږ=_BVl^lVTG>Gs{vqzWVGc뻛#D2 v\Ӟy֔l!\o^B#nI6ĩ;_T? emrAo%y7mS&ZD@"=NB]zhI; 8 0~]S:"GEgE:/-c݅-~hӽ~\&tJۤ0y]mu\Eco? ?jvUGYDV ]Z7tɋL/zɥnvNPH.B}XZ.34sw`itKu^upKQ9.*N@m!mJ63nSAMFBiWa `];WO(봣Ҿ/gt;i^DBՑ+q(KġL 4] /EɸF-IhunM&y{tHxk:p]w#y).\< P3vkPGM>jECiob"'P9A˶)|ެEO7tH.iѵY9U |6}#qn4S9q0&' "'}w " ̥@g"hH.i{lj˦&qXF5vz_lYOKމ')"]gyYW&G Ӻ"{S7O}K&z7nqBhH׬MxM`+eWisU}6p"]TjٵS t LzX ?D砨M8x m_75,T,t͍2߮T^g&݅ћ.mfFXtXi~xO9V| yq!v*tonN_(FUa۸\i`29]TɋMT Bhi_  XT_`jwiJH% וn7 T޲@z vUilr,-,4tEExP[)57ʩr"q܈twܶ@fZw u!DWKyK9'ia %{( 597O%)=6'D+pPTet/LgR}FòB>Cυr*km+JspPTt0~*L&W9?"v4ʛGzk6 m#s s.eeyKyi!g: ϲodGh Y7y9y.然"}=&ʍ7]H>R ʄWB}i"]T /q tD:IuM|O"n+o/43 IF9i}REńMgQ!<ebJ67 35~B3".bes>M t,.^ij@ci߮VuљY {>NRobHwњ.MtG8ZDJ  sEjϋ]y~FЋQ.${%OrhM>>>Ok>:-#_O ;o54~ً {CîmB>{{@}ו(_{(e+v.nϤ'[7cm4?5d%6}P,/g~r,acw3]^TC=X#^ݴLgY}뵅^:6 nM6RKʷ+u s?+a-8 h3=AjDd'Jy}T vhS&`~NiY`βb5a;M8_Ul/A0ΩT*~op!NWs+kw:|b}i8:dWmJ?SO_> "Dogt֜ja ![ɏV;kOa;͈ܰ 9~U\¾'/^Pi_ߩ lD<9tK`Mg5&o+ZS!d\ϺδW}[M8O*ޫB}+e?ԢnV'}Z-x9BfzRv\]n_\޷ ^$h Y\wL%ìY29$l7ʢ &:Nʛ-=ɴ?gl\_] Y87w vK_{u=_|~$.CcE{smN9\@_ά ƫExfBw. Ύ*O+yAi9m9.a_$2mBSaV.[okRoӳhm=S9AH|u<^QNħV!`>)oEc1%uTrPZ= YνIm`C!A'LekcmrGϬ"[_bS {\⓷aE{(jD.6, D~1g!!d&[j sn:v=̎R;a8Ӝm&:B6CW';2b;M^nTlXv;iѽKO+]$]ۈ-t\end'B ޭP/!rmse݂4-V R0*8m3jsgM 9׬&W"8҉76;eyfb0d0:-|^.Ϛ-ZVlסoz,ÊlkaC9&8 u#GrpSnʌq[kfħX/o׳bb>G1$ub{,*xbѶ-|޳ڤ8a䅭M e%tFFz!]y-'x=0u[x8L6s;fj9݊MgM,mMNlmr'ZO^4`zGW}}[ ħöCWKe8lAiq6N7P?r,ԅ3-ٙL$7Vab\B&B aoVyY͂>Z ni9-cFLqT/Ë q_Z~rtD*ȱ d^EeAujMENKu,eamoK tvw -tnjWl(dV*+jߞoo6D5 ྏ0ʥv0ULXg]|߯e Nk۩DDT:b_f ΚqVe>!_EJMhgd-[ɚa}6)ϫM]xv?P|Ɠv` Aszr,h,}6L6p`鱙M,bOxG&pQ٤HhLeACZjKd?YsXj/4ܬ'kv̚8|٩UB]:KO>w<_HOTCf iz-ЍWHz*`QC[6Ksvu\u\KXϰtܩJs[鞣Τ#:th*Y-FX uʤpA&D'yύiMPة5腥s֏I*8tM#O 4m N__f.agku quY{sIэM&4B|>Yó>ěAw*hYBe }L#v#fMZ[c.h̶fL⣋2mhI69mM4V ʷBpƧĒ*,fIh=- ,;4&i˒²/M."="eiq3 ė-{p?PvP+CCIؑ%#n6Pi FڻNj̤D3[ם".l=bAu:(:/Quϝ =Mz-0Uo&o-mr}&^Oā"LF,cm/Z:` T*=d|d-M$I$v'l`;VK}-(CȶY}wjd^Π͛ 1[Lh:|<$!f|GJ[`t7y@B֫*BxEH.^.N}m. mRf69iA|:rKN_Z"e2L9B׈XE;1.k5&s.X`Hw'EšK*^vto?I} D\5[&K匵N!ʼnn2 "bu>O%R(>rQ3/X$_҄q?"FLMd"xm5zuMl;|Ȭ?-c">L>ȰGׁE2&iefUo?U[G<ى<yʠ~ERN>Пk_)V ;C)r)¢cIwwKg@G_VcgVQY$yO"sz!}:q~;Jh;hߢsnEP |Î<Ϝ=$g ^Pq`˳_D]˰nڳ̃۾f9nswj\Kf@OD]}Y|qw$"2 Zh](S@hdm.q1DTۜL)Į1~CS|D=w}}~Ѻ1<=YD躐k!FDgy \k5f]wڤ;XYP zF_wW2i [2ھ2!5>ŴK)Pm/|ͺ" 0GykIgkGGP dwQ${wKxE1w|!Z$SFO{rk8A!_0q)O,E4 !>e7Me2'0SOo-n'C =l'-txv}Q.폌E&?v/NۏG7Ό5 k O p:# <{ _h/u^:AP9?],)#Zl SM3c;'ˋ(-O;s:Pwg.I^Z6Wf%"b.DױEpaEB,"vmbfaG'Xv} :F4:isp2~SA8@\wR:IZKBgqD.b Xw)-ꝶ&"x/=_ݸ>94ZB/б^[טl2thl'&7aqu.n|ib8tH002Y4_ͻ`hu:_: co5qY{xCaN$f0h41=2&C=2Z߇Lv|%ƌO7c EfӓpBo"J97&1D' ^aVgHyKHo:'z@+S)*e#=ct)|~g}myn/" nbDИT_F,E7}'}]e;>n(Wfz֮o ;&8P t?F?*x C*u/rk0̚ ~?a<4h2s$--SLź a}>kh{ ꤈+3cÏ_B ]5Gʑ`p.NbCbYdQ8B[]x~1Z)u- &m6-@c c :=N|n+N.HS5rp R@^9RnZN&JO{>YOB#^y=xL w0|`o0d'jEY7Ceҿ׃P\[O-4IWC "vYг~"坾\vhÎ$Qnί' i<>e#BZOyrC>ϙRf}k [EuOz:q;I&<{?cOows?j)XT[9UgIMO~q.3K aȢ8慄5K \gzx8Ag:l[tƞB=Z\jLB`>q"(t:ޓZMFcgWwI^ȮY)BQ""a"M/4^%mn4Q79Mޙ4I`{/q-6y. Hs|SsXgiB]ͬœ r>S2Qqbҳ jHLu}S͝BU'wXe;ffnI ~:i!!c@J1׶Q$Z1د:/7FΤYY^BObh8Eq/Ø[}D9U""qduߨ<u47&y2~6d]~Nmȴ2g'2@ u8ϊ\/>F0>R={VĶe#Oz Io/$7L%ǿVջrb^OϮ\K^sUЦIVz=POccX޵ؙtƅƘM2exu蜨7rcP׏w.,x.OOoohn 0|Yg]z{0Y ;F1?g]}q6ZAtL#^:Y}}o ZrI(,ggD;ίP}u~ 3,<\GUosg-祈,e1XĈ,.=qO3wޏ< /q"aOqs~55*!KelrSƹ΍;u7bIʚ$=u#װy6ox>ZE3P[X>/v:oM1KX$SGaROieڰ,[9^x <]Ǥp.#}> W*H9/M"]*@ ]6C,^W4?~/z ڴ/qHP0`!tUj8²$wKs\P?TY5BPusmpdpcߌPSQۄ1z3D: X~>Hor]RoVb]:+,Xr' !Jr%nk l\QvzF;>0"w=h<`<TdFX&[Iə$Ng {p=${'7SL )K*b>^@~JTr_;Iط>U ?/-X̪vig}Dg]ϞNq]ٮUO6eт|>2e0uAtז8󏟭~U1T58D*ӹ[w;q󏑎(7EJuOcqqϨ}Y7G4:: u2=Iycߣg=:59W-Y֟_7uۗ6H*#ǵ=wϝmvrosmϡ3cn;]g->YR=kH*#upRFx ;YywxJe9}DgDEΕiZyXgLâf;R?[4-ҁYHJ|>@,"N{Eb=)eVbb3Gc u9fAwi t ^˩Q#}‰X)z<0@kƽ.-sO-2Ճ8a`6\2n ^򹛻j#- a>GƳ˸&gk2~wْE_YHxVm 8R~hcHyw\c,3+eʘDQYYB_ĖNy?W^.#wWd>xBYuYHoq՝ֈf!]$}nҼ1 ӛQO"[Q^sGﱜc[}ҩeL_Cx H~@rc"woؽ:0@~Qc&lC,vxn,u T*rcL>QKCI@I\;/ؾm+jnя,wzoOQ}=,jTѶa?}U<=tDsqK y0?G9Y6How/aQQB?vfA+U"NߌiBb[fk荘x,:)͠چ\}q=@gŧX?\WO"zZw_ KXW_r&^dcy!{}8+9nUT7/*>Mcȯ 0]<[Cΰ${0]:[6UJmlS>waUŌwӞՌШ<4ڮu5H{.DzR13A 5V/Cpqcu;<.-:7؇lCl[8K}\dž"='_QJGvS&sCs~͛'غs(u , }msR-R!yvS&^3yE[!:h=mL1&^)qk[ɮa!ξLf¾/zYcf`vƓ0tE :?G}w7b׹2ݥx8 yUS'tyA"JXʢ(ogzX+"~q^I]6}B S "'.",0%-<ݞ-@9~Vc {{ZpB9WK/~mEL(Ṳ&{Йz ˲}"T*}s&bs7HDYV(9!8G/]伥#cgt6"3(dMBtkQ1(_m&[:"K_bfl!6oIƴܰ ؉+LA( yqM!>-5&F]_|Vm ovׄXXز:OfF٫dXfޡŸ3 o<F w. EǦ{M*b]v&O^}WP;,Nzzނa>RO#w:!zpCљ72i@TOz7iuӘ,RuEKϧ4UONZD0/!ƟٮNK8TO\DOMhA/+rLڅq&hmӠ O9NNO\z/N>U\wN9#.r?l fLq-^K^;1GZ^l(&;EhgFJs;6p\|Ջd9/C<*"Z9 !߷Eq֋ #aR/笵vIi3z|&\9Յak>3c= hZd{jgE6D2(UI7& +Z&KֵĵQܵ FM7\A/LL),}8Ž%0:õG$\ދƕ?I[}hq~z`nRUx\2@\b-O{ ,.ג%waf∭ :ߐGîƴRo^\:փn!ԣm8"s20^Ky7ʓz?9j?3]ϋ5ؼ3]mac&;k;ڢuUv(.yV\}ݜm9)?I8;S-~1?+r-i6[)XH=Ɋ,HIENDB`F` bwС1IOg\JFIF``C    $.' ",#(7),01444'9=82<.342C  2!!22222222222222222222222222222222222222222222222222A" }!1AQa"q2#BR$3br %&'()*456789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz w!1AQaq"2B #3Rbr $4%&'()*56789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz ?Yv,IҜyRb ؘQ 9wb߭©K:ݏ ΤiCV92+kU/%E72GES*c\)HtŜ ۷NO=k%];F.7奔hyc J8}:]G9Q'-Ϥ˸{_JLSI[vWU9t7W#"GB^ Zp6ǹފx8sZ1 Υu{-Hl6iB+}]&pu2diݹzduIVյcH*}xI49gT0S1BSQk ?\k:iz=ZN\ETeI6VNڈM\|ߕGl_+ʹ6걮ICMK - H #I`=;ru%ֹ[R)vqA)ipe^:˗jR]|"u=%2;B$fHX"Ruew]l~9e^{8+d *hE:sԾ ,V'ddI9Bi/q KlVE@lZ VڝhF$?)DiWS6\0sCj 'KM|v #]@H1LԼe';IDHťƛ i^>1mPGiUbD3mY2GGJKن zWk5/ ūXAb?dg0KQ6p\\@]̌7EN8 `өʶ87I}Z ﴸ.!'ˑnQ*֗l4j^u( )#$}_Q6ԕ}78`ҏ0ڗ]Z8LOǎ֭m!4{FyW03r6waa+p_0 ϗ<ׯ6xE^3v>C %{$lOuB䟛l~UO&slfs! pZ'_O/"{t/ Lpp2̳XbF"Օ/K:j-u5_r^ uYI44y9m) I ㊇a/09j])x'S 2E[[I[ǥ/߉|j>d*HrH?VPR!2cwU{uQ-yN W|Kb;,h(wOꆅxtW70Fys6Րd9^PM7rʞc6gxXwԷ]Mj4wTk ix <6r@-P1<ϜL?JSZ8ic8Vjgl$~:"U\Dp?j+;b xIZW!W5Ez.]]$_\TkĐX=ЍeXg?Iz{G_ %֭by[U_ 4Vv;`9l~^.p$kƸu)=chQC@~`HhtQdI4mkAԴ6 aBŹ=}ꟄK>*'#p rq$TVVm&lCX֧Ku<-%vI ${} fxzŚdOYY =Y8~Y?oʎ`)H E%cZM5=>ar^W&4HUY%ȑ>@ҘlH"GR!q*yd2*Ry6-]>Db|!7y"Kwʼ l o3D@jQ'ڻ;YN]سz®;mt)Y)~ԔQ\I"u׵R2袑B4QLb7JEQER%$LQVJ:QE2GQE@i(EP! QLAES@Q@V( , H +$Sommaire$Sommaire$ Sommaire$ Sommaire$ Sommaire$ Sommaire$ Sommaire$Sommaire$Sommaire$Sommaire$Sommaire$Sommaire$Sommaire(/ 0`DArial0 Romanpp쪐F0DTimes0 Romanpp쪐F0 DWingdingsRomanpp쪐F00DWebdingsRomanpp쪐F0@DZapf Dingbatsnpp쪐F0:PDTimes New Romanpp쪐F0`D-3 00000 Romanpp쪐F0pDSymbol0 Romanpp쪐F0@ . @n?" dd@  @@``   P )9            !" #$ %& ', -. /0 12 3   " =4b$e[%̰L Z]0Nb$7F@ Ӿ7ZDlf Nb$vXm1l*b$ M]|eC~Eb$I)H-,O,B/.Ub$r5"b79CR$ bwС1IOg\h 0AA f3f3%3@f           !"#$% A;ʚ;LT0ʚ;g4KdKdLF0ppp@  <4dddd<(A0p<4BdBd<(A0p<4!d!d<(A0pg4TdTd NF0 p@ pp?0___PPT10 z?___PPT9\?<n#cFeQ}.*fB<Bxfv`wlx,G!ph BiX?#سCua1Qt;=uhjrXt߆)-0=SP & Cm^w_`nvTr-9U;f-ZUӿdPsu.>,T{N- T*{tQQ_R& ^FU1+%J#ԖwvtMo#,ʊihgNɠ#_f3%JOkDH|x{1]'ͭwϲ'Lps RIwunT2-Zh?>uz4}fzfJ\fkrFHL/4N E!Գm}JIg# I]nTknҤ7[t[_P :]^,V5]Y&:) ^F,`e*`LPJ +;XΣy͘N d?Sۤ= b(׫UTMFZ/@T2ҩ3Q]ſxˣԴu&S):LTAM&cASELTש)%YA~:UqN$d1IhZ>˙ B*IA@Y&y[Yٖq8; h4s@Rfe9.yV۩eE"LDMf}+desr2>f]CEY[а\L>Ȥf6J6,%b9O&*.56ȬI`ћLd\y3 )E:ɚIsNQlVlfFu+uI.BE)5w N h&cŞW?6Q9$KŞf҉X8|@XBHm'6s-a$ӥyb?ovMOE斖.˰8@7=?UM/Q,6{cM ^P􏪹=Pݭx,cܤTOMde/gkud#Q}4QeQX ⬮*T+A] p7ҽG |0d2Yյw`?W0YwqaR.^o`ZZ++]{wCj,͐KܽgXl- G059I#L>GåWYPx~{|y;c$) #`SE^@q X %Zm3g977G0/hr=h;<ۡC3rfj&}E(Ǐ.]]>05'EMy *ցe S!4wT_'ou^-͢ܚLtU^-}! 1ڛοՀj@5L;OdzxIENDB`4n4MCƞPNG  IHDRO pHYs   OiCCPPhotoshop ICC profilexڝSgTS=BKKoR RB&*! J!QEEȠQ, !{kּ> H3Q5 B.@ $pd!s#~<<+"x M0B\t8K@zB@F&S`cbP-`'{[! eDh;VEX0fK9-0IWfH  0Q){`##xFW<+*x<$9E[-qWW.(I+6aa@.y24x6_-"bbϫp@t~,/;m%h^ uf@Wp~<5j>{-]cK'Xto(hw?G%fIq^D$.Tʳ?D*A, `6B$BB dr`)B(Ͱ*`/@4Qhp.U=pa( Aa!ڈbX#!H$ ɈQ"K5H1RT UH=r9\F;2G1Q= C7F dt1r=6Ыhڏ>C03l0.B8, c˱" VcϱwE 6wB aAHXLXNH $4 7 Q'"K&b21XH,#/{C7$C2'ITFnR#,4H#dk9, +ȅ3![ b@qS(RjJ4e2AURݨT5ZBRQ4u9̓IKhhitݕNWGw Ljg(gwLӋT071oUX**| J&*/Tު UUT^S}FU3S ԖUPSSg;goT?~YYLOCQ_ cx,!k u5&|v*=9C3J3WRf?qtN (~))4L1e\kXHQG6EYAJ'\'GgSSݧ M=:.kDwn^Loy}/TmG X $ <5qo</QC]@Caaᄑ.ȽJtq]zۯ6iܟ4)Y3sCQ? 0k߬~OCOg#/c/Wװwa>>r><72Y_7ȷOo_C#dz%gA[z|!?:eAAA!h쐭!ΑiP~aa~ 'W?pX15wCsDDDޛg1O9-J5*>.j<74?.fYXXIlK9.*6nl {/]py.,:@LN8A*%w% yg"/6шC\*NH*Mz쑼5y$3,幄'L Lݛ:v m2=:1qB!Mggfvˬen/kY- BTZ(*geWf͉9+̳ې7ᒶKW-X潬j9(xoʿܔĹdff-[n ڴ VE/(ۻCɾUUMfeI?m]Nmq#׹=TR+Gw- 6 U#pDy  :v{vg/jBFS[b[O>zG499?rCd&ˮ/~јѡ򗓿m|x31^VwwO| (hSЧc3-gAMA|Q cHRMz%u0`:o_F)IDATxڬN[A"7`% !$ ( %/D ]h" Q@'2؆fR\m #o3Ιsά̌qQJlnrVllB y>4f?PÐ _YXh_R sy,''@J $p!΅."%ʶɞIhS,nXC'b]N:/2xqjf D36Jd`L-vUq{L)w^VI_Kx6u0f;T+;Jf:o1';9uV(\D6xh8Q?9n4d3zͻkΏ :gU=Yp1N0ĭl X*`@c q.P87\.BBH vr!c+ !K?=߳4ϒX>Z2VAڢJp6|cm3Qh>:\*St ;:ֱx~|x4*側Vh48aXQ1ܤVIb: Yl-RM\ tPnIM b9aǚKA`4uSj+~$vyN6?Bf*hV$ʇQ6__Sﰴ}76B2/@H%(ZkJBsArj[|kAƿ7nJIem)"jK-m-=xE1Ey^\I$Uĭv5H'I4M13@"ED !! q'!B^P!AJ}>ms5ȹ#$29wtjmN wjga@cų<|vgChDky6wrR" ٙǂz9 yΥ;g}N?=7% {ިt˳ Y`qFp\6m)~", (3~co81tS"{bnEb{cA'+IQ!" D9p.3pB-t?¯ L_ﯼsR_t;ƊI4 FW0ڹ[t*2%̚?SAƿrHCDQ;rN+m,-lJ8+D9C8Pw&gc3br\%/3;3o2Ҙ+r3DF'0C}+gƑ6f^*Fb<|=qfvyjh%( 'RlK7GZɗ\o߱n_'x|nqk%"+Ly^E2Y^ɦgVAM3v$v}3{hݳ|rMk.uֵҘ32VΡ' 5\)٘g_ɘ3QE*[TF\ 373  KԈCnZBM 7qF Rn?Em=¿aq}U]LEO7f?Rwi6N1S!KZf{YM(l$Z8unߢ$%F@=-Gl<)p[Jf:qAf}-J C*=-URlREM.!GX {:ID !wfyl2&Ba'% Byz!d4MbUF8Q(Ƚw'Ő&,w@0Q֗&o}E%eݛHu 6̪1vp?k"ՓkWW;I<HffQmO^Efg׏ 5ى|=& bQd}@FihQk*9 ϛkŅ W0x֘hT3͌K UQ|~a"S1|{y9j~uS1{#B-^Cizriigc.R$e@qTn>KN5NҐH 8>\MWʛxh:xIhAkzxh)$è #o<,d= kdQHsH<)ʻQY+wЬ4{eC;$̄wyya垗*"0S2NݩytBvd eAK+wA.%;ZrڱW\]>)]k"NBU G!{o8hvZ[GYTYfrZJWeE'tgw:pi \zDt ={/R1}uwT-컥h4nV4r_"s)V_4W! jV~R޷xpsb^NT1Uߩ2 Al>ʑu/r,{4)ϒ(=l*'xAb9$ە"=" A)R-?2\%+"aH$XoZ86ĤI!61vT^Nn@Oq=!ίz5Fɀf36 knU!9$N" YI$m.Ƶ<5VhqtZ}Ep5τ4Y_0WhUY/Vkl_hul u]گiׅF)vUpN9T3|Kp yZE7njT#B-w&,k!`g>f ,]9:nYNCsnY׸0d$|} j:iHx̚ >/1M o9;%fBh'zo3j3~b!/ Jo^72p k@zAW<05ԃ3z[Hpʫe˱x",]__^9sfxwT&8<@ɳk hahуӋ0 ^@&O>_w㥧-WXQI>y5.XQՆIJXM/S2(vKϡşkqElIIעYE&@]|%6+63DznbOPΦy߁<<#^b9)8bX<=1Qi̞M2Q}?{GUծ֤ʨJ" goYx [eScY+uV` [iU!EE*GnPzMd8+la+s>?6eS M jβIJX f4ؖ 5@ e6ufYc:^Oj Dd^@I|RƂh"l2>ws?S%r x%!ґa DgJ~rsGRD3R ̹&(x'UMB5R4 hE EnQ5G05YhhrF,`{Gkɮn&92]U2w.rrެn*Zan,\~,_H^sBNl7Ā'ỉJjtӑpLэ-C%m+7)o >~hx Ԃ: 񒺃GT]+T=~Yo듗[x(v w]( N)e=>Tj}DwU!n1&Y5ke_M76K݁N:d*1O#ڳx2 ŧ׸.RT#Te4d8f6\2xS镍Et;NLuTd6+߳hS*HUa šÆXI"f-P/l.o[t݋^Mݯ6BmUSq՛7TlLK;jt.8mAq9K-)6}1PRP@엨ԩ `:Qkg.%FbrV`e«&^J/s.ɸRp2ʞb5Pߠ< *fKgvoj ,4BwZS{ߎ쌜h:X['!cF9sĒ M7-R(je qzgzatv'Kg9'x87(Ld$<<΂X47c@aR 0>\6C!CC3- SB;ubk>')*bdc:cccuW.ߟ5:Rd ;1DR"H4޿u&YM9j{wߏeZ|ɭ{Jbn8AѝtNwn5SeK8f?|a2XͳZy=YanlO+&L;"9ӼagnnN%{[s?-&ο63㷟v 3'?%M_ŜsZ-?GNLzIhSٹV bE`{Wu1qH! [B4 P*V}UЗ /*/鏨TRUUUUUQJ-΍ÙHQg|﬽ַ5+:V+n]^`v30|(vcJjIm6f찫7c1>Fe&>Z|Hߛ7GĖGj`%uJQvPgq-ӘY5Zt@ˊB< ov:wh)'M7;aXh nJDn0TƑxt1b)Ç4+6L`@HHDcK}Zj~^|R|U_ƙS7Kc+9f.F''~x]X?"c\}(FG1>>ѱܸy,\籸X\),.,T/.Tz =MnNFf p!IWbN;f-^"ĄYW*_-n&ws?~;pwԖR*CT+ǺCk+e^DbIOR95/J٨lJvRM%6 N(ʍDGIH2(q/jjiEHan<#u.*Es*5u\[G5*7eiM\ m[:9\yɮ[jgS#y>I9(*sWxWs׳w<9`VBY ы|bqۼ $Yؼ#N,D:Z䛋H!nKFR*CgB85>D@y]q1:yxPӐ CF" ]ك"4yy,4$I,r0!3# [5>BeUy4Yk*eɶ9/\|&C%vm4$?%(+ (>8WQe/].aŀ@FRܻ%/#/ ,W_Lk.QIP@S>VDF*+[Ė~}^O[RnT h'Ā0FL>R"yE ٠(sv1j;K1J5=JLndz}.OH\pFѧ;=&^?/yWR#(IqCqwh36 \4Ĵ&?S"SYq%Ӥ_0LJC;b~_=ۆa`i .JS-9ra~UaBKOPGt5PiÎedW[^rORU) }w,)bؾ$vJ$Z_]"] ʕHRF& }eIc٘{[+? c+ .Gc0K-7Y,;LB'|Ha2r˖2`djZ?Ⱦ*aU0AEפW IZLHL%)1~ :dׅ4[5q'w꿱0 ?ƪv͋AkIAJ2&RÒ&ۚҀ>=UXtmS(U'8qi1,\ހ12Yl7Hcu.SobbP"ɕBH\%!—o(9!>E,nȘ+l'Ρ縡l5 @g))Uvg0R= +D`5CdK++tfIR;mr$ϪĪ9>m͜ |ލ勴j0ZTr HB` dahODuZ.6jJ}qpH;A`vH]@Ȗ RQ9eGdUzL&Z[HMMuf%պg'!TƉ,,c ^DD3aXVv4ehf>?]"ZAzLH #)qy%OQ>ޚ( M.1LoHF$0Y,Q^no"m)~sȕy]W*J.q`)3s|t2Ϟ/oPh TW;,N |g)KJR &Z6kBdi^pqA,'Fr27$|#YA4#ML[tY7s8yo#P`7!_?J}[I)ImQx{;- /vJpU$HScEG?H;-;]EeH<@}:KepeC!763֖AVrUqrQϐ۫zs"29z ReofCͻɒ_D$dR>}+ب5zc KI>ȍ_{1$awJ0DTe. 6\|X咐x 5I3r: U'وhr+p)1#vA~1TOS*򖀦HCS& rIC|M9+GHѴI P꼢'܎uґv7ɍԕ@;_ aK19|73Y?tl&)>/UEn !{"roS 0%892|.9z}_ @&f % gI4G9##駣Oߖ,mhח>x'.K_ ,) 2g^Dk\46X׻((Yhgwkfºhhgοb-D2[ zL ,Hri_yzw>>ʶA]3rS8E@if;LgQZ{\Q;߱KN_9Ν=.UZ <ŕnfM(+gq+B@[9Y$"fO|]9gO2͂0$l/uՕspрhhk6p|kpܴN5hCЬ0f.,Z # 6ًgt hšsm[[Ud tP6*^&ZmK[\^w-Z wVQ 1KDՏg>IENDB` XTp\?  %O  =JVRFinan n kontrola projektovch partnerov **BTNrodn informa n deH programu INTERREG IVC Beladice, 9. december 2008 Mgr. Miroslava Dianiakov mana~r kontroly Nrodn orgn pre program INTERREG IVCdBb H' Systm kontroly a auditu rovne systmu kontroly a auditu PrvostupHov kontrola Systm prvostupHovej kontroly (FLC) Vytvorenie systmu a ciele FLC Menovanie a loha prvostupHovho kontrolra Proces vykazovania a kontroly (audit trail) 7$w@7@$@w@@*Systm kontroly a auditu@+Systm kontroly a auditu@&PrvostupHov kontrola na rovni PP  kontrolr PP na rovni LP  kontrolr LP Kontrola JTS (s poverenm Riadiaceho orgnu) kontrola sprvy o pokroku (vrtane finan nej sprvy) predkladan LP kontrola na mieste jednotlivch projektov (vzorka) Kontrola Certifika nm orgnom kontrola predlo~ench podkladov zostavenie certifikovanho vkazu vdavkov a ~iadosti o platbu (predkladan EK) Kontrola Orgnom auditu (v spoluprci so Skupinou audtorov) systmov audit (+ zvere n kontrola pred uzavretm programu) druhostupHov kontrola = audit vybranej vzorky projektov Kontrola inmi orgnmi EK, Eurpsky sd audtorov, OLAF, nrodn orgny, projekt m~e bye vybrat na kontrolu aj po ukon en jeho implementcie potrebn archivcia projektovch dokumentov najmenej do 31. 12. 2021v" 8" -" x--q-=-x---B8B-BCBB3BBq B =BxBBzBBEB/Systm kontroly a auditu@PrvostupHov kontrola - kontrolri PP / kontrolri LP (zklad pyramdy systmu kontroly a auditu) Prv, ktor kontroluj vdavky Kontroluj 100% vykazovanch vdavkov Najbli~aie ku zdroju informci Poznaj a s schopn skontrolovae nrodn predpisy lenskho attu, na ktorho zem sa nachdza PP Maj najv aiu prle~itose odhalie prpadn anomlie Sprvne fungovanie systmu prvostupHovej kontroly = nevyhnutn predpoklad pre fungovanie celho systmu riadenia a kontroly danho OP c ! -7B,BBBB0Systm FLC a jeho ciele@(Vytvorenie systmu FLC l. 16 NPaR (ES) . 1080/2006 Na ely overovania vdavkov zriadi ka~d lensk att systm kontroly, ..... Existuj atyri zkladn modely systmu FLC: Centralizovan kontrola na rovni lenskho attu prostrednctvom orgnu verejnej sprvy Centralizovan kontrola na rovni lenskho attu prostrednctvom skromnej audtorskej spolo nosti Decentralizovan kontrola prostrednctvom kontrolrov zvolench projektovm partnerom zo spolo nho zoznamu Decentralizovan kontrola prostrednctvom internch alebo externch kontrolrov zvolench projektovm partnerom aschvlench na nrodnej rovni. (Informcie o systmoch FLC jednotlivch krajn s prstupn na webovej strnke programu INTERREG IVC vsekcii obsahujcej apecifick informcie pre dan krajiny.) 7N-BBBFB B,BYBcBBBB b4 Systm FLC a jeho ciele@Cie> FLC l. 16 NPaR (ES) . 1080/2006 Na ely overovania vdavkov zriadi ka~d lensk att systm kontroly, ktor umo~n overovae dodvku spolufinancovanch tovarov a poskytnutie spolufinancovanch slu~ieb, sprvnose deklarovanch vdavkov na opercie alebo asti operci, ktor sa vykonvaj na jeho zem, a slad tchto vdavkov a svisiacich operci alebo ast tchto operci s predpismi Spolo enstva a vntroattnymi predpismi lenskho attu. poskytne garanciu MA, CA a projektu samotnmu, ~e vdavky spolufinancovan v rmci programu INTERREG IVC s vykazovan v slade s prvnymi a finan nmi ustanoveniami Zmluvy o poskytnut prspevku, schvlenej ~iadosti, s programovmi pravidlami, nrodnmi pravidlami a nariadeniami ES () BBBB8BBBBB BB BHBBBBB3  Menovanie a loha FLC kontrolra!!@Menovanie prvostupHovch kontrolrov l. 16 NPaR (ES) . 1080/2006 Na ely overovania vdavkov ... vymenuje ka~d lensk att kontrolrov zodpovednch za overovanie zkonnosti a sprvnosti vdavkov, ktor deklaruj jednotliv prijmatelia z astnen na opercii  v lehote 3 mesiacov Kritri: Nezvisl nezvislose od financi a projektovch aktivt ~iadny konflikt zujmov Kvalifikovan znalose prvnych a finan nch ustanoven (E, nrodnch, programovch), medzinrodnch a nrodnch audtorskch atandardov dobr znalose angli tiny in znalosti a schopnosti v oblasti kontroly .E -G---%BBBB"BB'BB B BGB  B B B.6 #Menovanie a kontrola FLC kontrolra$$@loha prvostupHovch kontrolrov = na zklade tovnch dokladov a projektovej dokumentcie overie, ~e vaetky vdavky (100%) vykazovan LP / PP sp:Haj nasledujce podmienky: Nklady s oprvnen (vecn, asov oprvnenose) Faktry a platby s riadne zaznamenan a dostato ne zdvodnen S nimi spojen innosti, subkontrahovan dodvky a slu~by sa realizuj, alebo u~ boli doru en / vykonan Podmienky programu, schvlenej ~iadosti a Zmluvy o poskytnut prspevku boli dodr~an Nrodn a komunitrne pravidl boli dodr~an (hl. v oblasti informovania a publicity, verejnho obstarvania, attnej pomoci, rovnosti prle~itost, ochrany }P) = formlna kontrola, kontrola innost/aktivt (administratvna kontrola) + kontrola na miesteH_!BcB_B:7 #Menovanie a kontrola FLC kontrolra$$@@`pecifick loha prvostupHovho kontrolra LP Kontrola vlastnch vdavkov LP Kontrola vdavkov celho partnerstva: Vaetky vstupy PP do spolo nej Sprvy o pokroku (sprva z kontroly, kontroln zoznam, potvrdenie kontrolra PP) boli potvrden nezvislm kontrolrom v slade so apecifickmi nrodnmi kontrolnmi po~iadavkami Vykazovan vdavky celho partnerstva s sprvne z tovnho h>adiska, skuto ne zaplaten a oprvnen Vykazovan vdavky sa tkaj aktivt projektu zaznamenanch v ~iadosti a koreaponduj so stavom opsanm v Sprve o pokroku daje a vy slenie v spolo nej Sprve o pokroku za cel partnerstvo (vychdzajcej zo sprv jednotlivch PP) s sprvne r/E,.BBEB,BB 8+Proces vykazovania a kontroly (audit trail),,@% 9+Proces vykazovania a kontroly (audit trail),,@%Po ukon en ka~dho polro nho kontrolovanho obdobia: PP/LP predlo~ svojmu kontrolrovi PP/LP: finan n sprvu (vkaz vdavkov pod>a rozpo tovch polo~iek a komponentov) podporn dokumentciu (faktry, vpisy z tu, ...) Kontrolr PP vykon kontrolu vdavkov PP, ktor zaznamen v: Sprve o vsledku kontroly Kontrolnom zozname Na zklade vykonanej kontroly potvrd kontrolr PP oprvnenose vdavkov a vyd: Potvrdenie o overen vdavkov (SR   Vyhlsenie o overen ) L8*" =" /Q<7BB*BB;BBB B =B/BNBBBBB :+Proces vykazovania a kontroly (audit trail),,@%PP zasiela svojmu LP: Intern sprvu o pokroku, ktor sa sklad zo: Sprvy o aktivitch PP za dan obdobie Internej finan nej sprvy (pod>a rozpo tovch polo~iek a komponentov), ktorej s aseou je potvrdenie kontrolra PP o overen vdavkov PP V prpade decentralizovanho systmu  schva>ujci formulr, ktorm ` schva>uje kontrolra PP LP zo vaetkch vstupov jednotlivch PP vytvor: Spolo n Sprvu o pokroku za cel partnerstvo, ktor sa sklad zo: Sprvy o aktivitch vaetkch partnerov za dan obdobie (v slade s aktivitami uvedenmi v ~iadosti) Finan nej sprvy (rozpo et pod>a jednotlivch PP, rozpo tovch polo~iek a komponentov, apecifikcia externej expertzy a vybavenia, prognza platieb), ktorej s aseou s potvrdenia kontrolrov PP o overen vdavkov PP a predlo~ tto sprvu svojmu kontrolrovi LP na kontrolu. " ._0" C?;BBB&B B B @B /B 'B8B B 0B B$BB6B /B B B 0B ;BB;+Proces vykazovania a kontroly (audit trail),,@%XKontrolr LP po kontrole vaetkch vstupov PP a spolo nej Sprvy o pokroku za cel partnerstvo vyd: Sprvu o vsledku kontroly Kontroln zoznam Potvrdenie kontrolra LP o overen vdavkov celho partnerstva a zaale ich LP. LP zasiela JTS: spolo n Sprvu o pokroku, ktor sa sklad zo: Sprvy o aktivitch celho partnerstva za dan obdobie Finan nej sprvy (pod>a jednotlivch PP, rozpo tovch polo~iek a komponentov), ktorej s aseou s potvrdenia kontrolrov PP o overen vdavkov PP Potvrdenie kontrolra LP o overen vdavkov celho partnerstva V prpade decentralizovanho systmu, v prpade prvej Sprvy o pokroku  schva>ujci formulr, ktorm ` schva>uje kontrolra PP dd" k" /dBkBBB B BB6B B B QB 0B @BIB8BBB2 +Proces vykazovania a kontroly (audit trail),,@%Na asovanie vykazovania a kontroly l. 16 NPaR (ES) . 1080/2006 Ka~d lensk att zabezpe , aby mohli kontrolri vdavky overie v rmci lehoty troch mesiacov (od ukon enia kontrolovanho obdobia). Ka~d projekt / LP mus vykzae JTS/MA vdavky najneskr do 3 mesiacov od ukon enia kontrolovanho obdobia (polro n obdobie). janur  jn: do 1. oktbra danho roku jl  december: do 1. aprla budceho roku V prpade projektov speanch z prvej vzvy - predlo~enie prvej sprvy o pokroku do 1. aprla 2009  pokrvajc kontrolovan obdobie aprl  december 2008 Kontrola na rovni PP by mala prebehne najneskr do 1,5  2 mesiacov od ukon enia danho kontrolovanho obdobia. Vdavky na kontrolu - oprvnen, v slade s l. 49 NK (ES) . 1828/2006, v rmci trvania realizcie projektu. Po ukon en projektu musia bye znaan danm PP.FSRKt#BBDBB'B0BBB+BqB(/BB,<9Kontaktn daje za Nrodn orgn pre program INTERREG IVC::@9 4akujem za Vaau pozornose!:8 " d2F(("  /&-.5=>? 0` R>&- {p_/̴` 1nfff1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PH  @` `p@@N0 0 t(  $  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5  Tl} (F(F?#" Ԕ   TCliquez et modifiez le titre j  HD V(F(F?#" 8c`P|  vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`  <ă"=qc0V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 z NITRA - INTERREG IVC 11.11.2008"!0 2!      f81?"*V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ *40( 2    H  0޽h ? 1nfff1ny___PPT10e.+D=' = @B +___PPT9:p:: 6Presentation IR VIC General 0N0 @ U(  2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif"  TL_T (F(F?#" Ԕp X TCliquez et modifiez le titre   N1S Vf##?" @W  T p8Cliquez pour modifier le style des sous-titres du masque99   0` S"`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2   C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"p,  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"P  M   < QS"=qc0V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 yNITRA - INTERREG IVC 11.11.2008" 0 2      BSS ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2     f,XS1?"*V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ *40( 2    H  0޽h ? 1nfff1n___PPT10e.+D=' X= @B + 0` R>&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@x  n2@od` t< n?" dd@   @@``PH  @` `p@@    4z (  4$ 4 C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"8 4 C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif#" `5 4 Tl* (F(F?#" Ԕ   TCliquez et modifiez le titre j 4 HP- V(F(F?#" 8c`P|  vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8 4 C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`  4 C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"?  4  f31?"FV___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ *40( 2     4 0<"30 j6BELADICE  9. december 2008(2 H 4 0޽h ? 1n- 1n{p_/1n1nq___PPT10u..k3+D=' X= @B +___PPT92p22 *INTERREG_IVC_Beladice 0 & 8(  82 8 C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52 8 C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif" 8 Tu (F(F?#" Ԕp  bCliquez et modifiez le titre " 8 N͏ Vf##?" @W   ~8Cliquez pour modifier le style des sous-titres du masque98  8 0숏"`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2 , 8 C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"P  M  8 B,X ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2  T _ h'~  8 "h~,  8 c A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png" hd  8 HXX ? #" @_ '~  ___PPTMAC11   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography D___PPT10$b___PPT9D< "EURPSKY FOND REGIONLNEHO ROZVOJAB#      #  L     8 0dX"30 j6BELADICE  9. december 2008(2 H 8 0޽h ? 1n- 1n{p_/1n1n___PPT10u..k3+D=' X= @B +/ 0` R>&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PJ   @` `p@@  @(  @$ @ C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2 @ C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5 @ T _S (F(F?#" Ԕ  S TCliquez et modifiez le titre j @ HS V(F(F?#" 8c`P| S vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8 @ C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`  @  fS1?" %V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ t*40( 2   @ BPS ? 3"`@`f^V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography  8MC2  Ljubljana  24/04/2008(0nxFx    @ C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"@H @ 0޽h ? 1n- 1n{p_/1n1ny___PPT10e.+D=' = @B +___PPT9:p::  1_INTERREG_IVC_2  0  D9(  D2 D C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52 D C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif" D TS (F(F?#" Ԕp S bCliquez et modifiez le titre " D N\S Vf##?" @W  S ~8Cliquez pour modifier le style des sous-titres du masque98  D 0\S"`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2 , D C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"  D  fS1?" %1V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 Y &0( 2   D BS ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2 "  D BS ? 3"`@`V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ 8MC2  Ljubljana  24/04/2008:0nxFxF   T _ h'~  D "h~,  D c A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png" hdT  D HHS ? #" @_ '~  ___PPTMAC11   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography d___PPT10D<___PPT9| "EUROPEAN REGIONAL DEVELOPMENT FUNDr#         #  # H D 0޽h ? 1n- 1n{p_/1n1n___PPT10e.+D=' W= @B + 0` R>&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PJ   @` `p@@  Hj(  H$ H C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2 H C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5 H TS (F(F?#" Ԕ  S TCliquez et modifiez le titre j H HQ V(F(F?#" 8c`P| S vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8 H C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`H H <S"*P  c0V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$  >Contents8 0 2 F F $   c0   H  f+Q1?" %V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ t*40( 2    H B,)Q ? 3"`@`f^V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography  8MC2  Ljubljana  24/04/2008(0nxFx    H C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"@H H 0޽h ? 1n- 1n{p_/1n1ny___PPT10e.+D=' S= @B +___PPT9:p::  2_INTERREG_IVC_2  0  L9(  L2 L C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52 L C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif" L T2Q (F(F?#" Ԕp Q bCliquez et modifiez le titre " L N@6Q Vf##?" @W  Q ~8Cliquez pour modifier le style des sous-titres du masque98  L 0Q"`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2 , L C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"  L  fDQ1?" %1V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 Y &0( 2   L BJQ ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2 "  L BOQ ? 3"`@`V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ 8MC2  Ljubljana  24/04/2008:0nxFxF   T _ h'~  L "h~,  L c A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png" hdT  L HSQ ? #" @_ '~  ___PPTMAC11   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography d___PPT10D<___PPT9| "EUROPEAN REGIONAL DEVELOPMENT FUNDr#         #  # H L 0޽h ? 1n- 1n{p_/1n1n___PPT10e.+D=' S= @B + 0` R>&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PJ   @` `p@@  Pj(  P$ P C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2 P C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5 P TDQ (F(F?#" Ԕ  Q TCliquez et modifiez le titre j P HpQ V(F(F?#" 8c`P| Q vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8 P C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`H P <ĤQ"*P  c0V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$  >Contents8 0 2 F F $   c0   P  fQ1?" %V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ t*40( 2    P BQ ? 3"`@`f^V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography  8MC2  Ljubljana  24/04/2008(0nxFx    P C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"@H P 0޽h ? 1n- 1n{p_/1n1ny___PPT10e.+D=' Q= @B +___PPT9:p::  3_INTERREG_IVC_2   0  T9(  T2 T C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52 T C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif" T TsQ (F(F?#" Ԕp Q bCliquez et modifiez le titre " T N,Q Vf##?" @W  Q ~8Cliquez pour modifier le style des sous-titres du masque98  T 0Q"`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2 , T C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"  T  fhQ1?" %1V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 Y &0( 2   T BtQ ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2 "  T BQ ? 3"`@`V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ 8MC2  Ljubljana  24/04/2008:0nxFxF   T _ h'~  T "h~,  T c A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png" hdT  T HQ ? #" @_ '~  ___PPTMAC11   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography d___PPT10D<___PPT9| "EUROPEAN REGIONAL DEVELOPMENT FUNDr#         #  # H T 0޽h ? 1n- 1n{p_/1n1n___PPT10e.+D=' Q= @B + 0` R>&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PJ   @` `p@@   Xj(  X$ X C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2 X C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5 X TNM (F(F?#" Ԕ  M TCliquez et modifiez le titre j X HPM V(F(F?#" 8c`P| M vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8 X C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`H X <XM"*P  c0V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$  >Contents8 0 2 F F $   c0   X  f@AM1?" %V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ t*40( 2    X B5M ? 3"`@`f^V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography  8MC2  Ljubljana  24/04/2008(0nxFx    X C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"@H X 0޽h ? 1n- 1n{p_/1n1ny___PPT10e.+D=' Q= @B +___PPT9:p::  4_INTERREG_IVC_2   0 0 \9(  \2 \ C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52 \ C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif" \ T:M (F(F?#" Ԕp M bCliquez et modifiez le titre " \ N|\M Vf##?" @W  M ~8Cliquez pour modifier le style des sous-titres du masque98  \ 0M"`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2 , \ C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"  \  fXM1?" %1V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 Y &0( 2   \ B|M ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2 "  \ BdM ? 3"`@`V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ 8MC2  Ljubljana  24/04/2008:0nxFxF   T _ h'~  \ "h~,  \ c A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png" hdT  \ HM ? #" @_ '~  ___PPTMAC11   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography d___PPT10D<___PPT9| "EUROPEAN REGIONAL DEVELOPMENT FUNDr#         #  # H \ 0޽h ? 1n- 1n{p_/1n1n___PPT10e.+D=' M= @B + 0` R>&- {p_/̴` 1nfff1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PH  @` `p@@N0 xt(  x$ x C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2 x C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5 x TM (F(F?#" Ԕ  M TCliquez et modifiez le titre j x HM V(F(F?#" 8c`P| M vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8 x C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"` x <N"=q c0V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 z NITRA - INTERREG IVC 11.11.2008"!0 2!    x  fhN1?"*V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ *40( 2    H x 0޽h ? 1nfff1n___PPT10u..l3oi+D=' M= @B +___PPT9:p:: :1_Presentation IR VIC General  0N0  |U(  |2 | C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52 | C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif" | TN (F(F?#" Ԕp N TCliquez et modifiez le titre  | NpN Vf##?" @W  N p8Cliquez pour modifier le style des sous-titres du masque99  | 0N"`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2  | C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"p, | C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"P  M  | <"N"=q c0V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 yNITRA - INTERREG IVC 11.11.2008" 0 2     | B0)N ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2   |  f0N1?"*V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ *40( 2    H | 0޽h ? 1nfff1n___PPT10u..l3oi+D=' M= @B + 0` R>&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PH  @` `p@@   (  $  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5  Td^N (F(F?#" Ԕ  N TCliquez et modifiez le titre j  H&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PJ   @` `p@@  (  $  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5  T N (F(F?#" Ԕ   TCliquez et modifiez le titre j  HhL V(F(F?#" 8c`P| Q vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`    fL1?" %V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ t*40( 2    BN ? 3"`@`f^V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography  8MC2  Ljubljana  24/04/2008(0nxFx    C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"@H  0޽h ? 1n- 1n{p_/1n1ny___PPT10e.+D=' N= @B +___PPT9:p::  6_INTERREG_IVC_2  0  9(  2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif"  T@I (F(F?#" Ԕp L bCliquez et modifiez le titre "  NPI Vf##?" @W  I ~8Cliquez pour modifier le style des sous-titres du masque98   0I"`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2 ,  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"    f%I1?" %1V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 Y &0( 2   B,,I ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2 "  B$I ? 3"`@`V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ 8MC2  Ljubljana  24/04/2008:0nxFxF   T _ h'~   "h~,   c A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png" hdT   HHsI ? #" @_ '~  ___PPTMAC11   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography d___PPT10D<___PPT9| "EUROPEAN REGIONAL DEVELOPMENT FUNDr#         #  # H  0޽h ? 1n- 1n{p_/1n1n___PPT10e.+D=' M= @B + 0` R>&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PJ   @` `p@@   j(  $  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5  ThI (F(F?#" Ԕ  I TCliquez et modifiez le titre j  HL!I V(F(F?#" 8c`P| I vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`H  <@II"*P c0V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$  >Contents8 0 2 F F $   c0     f&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PJ   @` `p@@ @ j(  $  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5  T 3 (F(F?#" Ԕ  3 TCliquez et modifiez le titre j  HD3 V(F(F?#" 8c`P| 3 vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`H  <3"*P c0V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$  >Contents8 0 2 F F $   c0     f631?" %V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ t*40( 2    B܊3 ? 3"`@`f^V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography  8MC2  Ljubljana  24/04/2008(0nxFx    C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"@H  0޽h ? 1n- 1n{p_/1n1ny___PPT10e.+D=' L= @B +___PPT9:p::  8_INTERREG_IVC_2  0 P 9(  2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif"  Tԉ3 (F(F?#" Ԕp 3 bCliquez et modifiez le titre "  N<3 Vf##?" @W  3 ~8Cliquez pour modifier le style des sous-titres du masque98   03"`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2 ,  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"    f31?" %1V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 Y &0( 2   B3 ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2 "  Bȧ3 ? 3"`@`V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ 8MC2  Ljubljana  24/04/2008:0nxFxF   T _ h'~   "h~,   c A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png" hdT   H 3 ? #" @_ '~  ___PPTMAC11   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography d___PPT10D<___PPT9| "EUROPEAN REGIONAL DEVELOPMENT FUNDr#         #  # H  0޽h ? 1n- 1n{p_/1n1n___PPT10e.+D=' I= @B + 0` R>&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PJ   @` `p@@ ` j(  $  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5  T3 (F(F?#" Ԕ  3 TCliquez et modifiez le titre j  H3 V(F(F?#" 8c`P| 3 vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`H  <""*P c0V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$  >Contents8 0 2 F F $   c0     fh"1?" %V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ t*40( 2    BT" ? 3"`@`f^V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography  8MC2  Ljubljana  24/04/2008(0nxFx    C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"@H  0޽h ? 1n- 1n{p_/1n1ny___PPT10e.+D=' I= @B +___PPT9:p::  9_INTERREG_IVC_2  0 p 9(  2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif"  TTh" (F(F?#" Ԕp " bCliquez et modifiez le titre "  N" Vf##?" @W  " ~8Cliquez pour modifier le style des sous-titres du masque98   0J""`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2 ,  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"    f"1?" %1V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 Y &0( 2   BH" ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2 "  B" ? 3"`@`V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ 8MC2  Ljubljana  24/04/2008:0nxFxF   T _ h'~   "h~,   c A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png" hdT   HT" ? #" @_ '~  ___PPTMAC11   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography d___PPT10D<___PPT9| "EUROPEAN REGIONAL DEVELOPMENT FUNDr#         #  # H  0޽h ? 1n- 1n{p_/1n1n___PPT10e.+D=' N= @B +1 0` R>&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PJ   @` `p@@  (  $  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5  T" (F(F?#" Ԕ  " TCliquez et modifiez le titre j  H" V(F(F?#" 8c`P| " vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`    f "1?" %V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ t*40( 2    B" ? 3"`@`f^V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography  8MC2  Ljubljana  24/04/2008(0nxFx    C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"@H  0޽h ? 1n- 1n{p_/1n1ny___PPT10e.+D=' 3= @B +___PPT9:p:: "10_INTERREG_IVC_2  0  9(  2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif"  T" (F(F?#" Ԕp " bCliquez et modifiez le titre "  Nd " Vf##?" @W  " ~8Cliquez pour modifier le style des sous-titres du masque98   0,&""`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2 ,  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"    f|+"1?" %1V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 Y &0( 2   B8 " ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2 "  B8" ? 3"`@`V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ 8MC2  Ljubljana  24/04/2008:0nxFxF   T _ h'~   "h~,   c A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png" hdT   H" ? #" @_ '~  ___PPTMAC11   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography d___PPT10D<___PPT9| "EUROPEAN REGIONAL DEVELOPMENT FUNDr#         #  # H  0޽h ? 1n- 1n{p_/1n1n___PPT10e.+D=' 3= @B + 0` R>&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PJ   @` `p@@  j(  $  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5  Tr (F(F?#" Ԕ  " TCliquez et modifiez le titre j  Hu V(F(F?#" 8c`P|  vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`H  <}"*P c0V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$  >Contents8 0 2 F F $   c0     f1?" %V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ t*40( 2    Bԑ ? 3"`@`f^V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography  8MC2  Ljubljana  24/04/2008(0nxFx    C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"@H  0޽h ? 1n- 1n{p_/1n1ny___PPT10e.+D=' 3= @B +___PPT9:p:: "11_INTERREG_IVC_2  0  9(  2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif"  T (F(F?#" Ԕp  bCliquez et modifiez le titre "  N, Vf##?" @W   ~8Cliquez pour modifier le style des sous-titres du masque98   0d"`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2 ,  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"    f1?" %1V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 Y &0( 2   B ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2 "  BL ? 3"`@`V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ 8MC2  Ljubljana  24/04/2008:0nxFxF   T _ h'~   "h~,   c A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png" hdT   HH ? #" @_ '~  ___PPTMAC11   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography d___PPT10D<___PPT9| "EUROPEAN REGIONAL DEVELOPMENT FUNDr#         #  # H  0޽h ? 1n- 1n{p_/1n1n___PPT10e.+D=' 3= @B + 0` R>&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PJ   @` `p@@  j(  $  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5  T> (F(F?#" Ԕ   TCliquez et modifiez le titre j  H@ V(F(F?#" 8c`P|  vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`H  <P#"*P c0V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$  >Contents8 0 2 F F $   c0     f`U1?" %V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ t*40( 2    B@F ? 3"`@`f^V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography  8MC2  Ljubljana  24/04/2008(0nxFx    C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"@H  0޽h ? 1n- 1n{p_/1n1ny___PPT10e.+D=' "= @B +___PPT9:p:: "12_INTERREG_IVC_2  0  9(  2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif"  T,^ (F(F?#" Ԕp  bCliquez et modifiez le titre "  N Vf##?" @W   ~8Cliquez pour modifier le style des sous-titres du masque98   0"`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2 ,  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"    f1?" %1V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 Y &0( 2   B ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2 "  B] ? 3"`@`V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ 8MC2  Ljubljana  24/04/2008:0nxFxF   T _ h'~   "h~,   c A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png" hdT   H0` ? #" @_ '~  ___PPTMAC11   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography d___PPT10D<___PPT9| "EUROPEAN REGIONAL DEVELOPMENT FUNDr#         #  # H  0޽h ? 1n- 1n{p_/1n1n___PPT10e.+D=' "= @B + 0` R>&- {p_/̴` 1n- 1n{p_/1n1n>?" dd@?" dn@nx X 2@od` t< n?" dd@   @@``PJ   @` `p@@   j(  $  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:onglet_all_02.gif"2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"5  Ttl (F(F?#" Ԕ   TCliquez et modifiez le titre j  Hn V(F(F?#" 8c`P|  vCliquez pour modifier les styles du texte du masque Deuxime niveau Troisime niveau Quatrime niveau Cinquime niveau4w 8  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO_small.png"`H  <v"*P c0V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$  >Contents8 0 2 F F $   c0     f81?" %V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ t*40( 2    B ? 3"`@`f^V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography  8MC2  Ljubljana  24/04/2008(0nxFx    C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png"@H  0޽h ? 1n- 1n{p_/1n1ny___PPT10e.+D=' "= @B +___PPT9:p:: "13_INTERREG_IVC_2  0 0 9(  2  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_03.gif"52  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:images:onglet_all_01.gif"  T< (F(F?#" Ԕp  bCliquez et modifiez le titre "  N Vf##?" @W   ~8Cliquez pour modifier le style des sous-titres du masque98   0D"`@RJB___PPTMAC11   hnamd` Arial&Monotype Typography  J 0 2 ,  C A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:INTERREG_IVC_LOGO.png"    ft1?" %1V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 0___PPT106___PPT9 Y &0( 2   B ? 3"`@ @7___PPTMAC11 ,namd$ Times Roman  J 0 2 "  B4 ? 3"`@`V___PPTMAC110(   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography 4___PPT10 B___PPT9$ 8MC2  Ljubljana  24/04/2008:0nxFxF   T _ h'~   "h~,   c A DD80:Users:csauvage:Documents: OPERA MEUS:DOSSIERS EN COURS:INTERREG IV C:EXE:PPT:medias:Flag_EU.png" hdT   HT ? #" @_ '~  ___PPTMAC11   hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography    hnamd` Arial&Monotype Typography d___PPT10D<___PPT9| "EUROPEAN REGIONAL DEVELOPMENT FUNDr#         #  # H  0޽h ? 1n- 1n{p_/1n1n___PPT10e.+D=' "= @B +0  p(  p p 08X P   X X*  p 0 X    X Z* d p c $ ?  X p 0X  0 X Kliknite sem a upravte atly predlohy textu. Druh roveH Tretia roveH `tvrt roveH Piata roveH-   c p 6X _P  X X*  p 6\X _  X Z* H p 0޽h ? 3380___PPT10.l3C (    0M P   M X*   0L!L    M Z*   6P&L _P  M X*   6*L _  L Z* H  0޽h ? 3380___PPT10.5o 0N0 P(  x  c $8X88 X r  S X8` `' X f  C >A&intranet_hlavicka2p H  0޽h ? 1nfff1n___PPT10i.ӐO+D=' "= @B +} 0 $(  r  S 7W4   W r  S 4W4`PT  W H  0޽h ? 1n- 1n{p_/1n1n___PPT10i.3 =+D=' "= @B +  0    D (   r   S X4        # "|6x#?  44rXrXԆ/Ԇ/nn   T   c $X99? @   ldWG0*>_s265222#" @@  : U JOrgn auditu & Skupina audtorov Systmov audit & audity vzorky projektov"K!* 2   ZW%[_s2652263"`@@  U p HCertifika n orgn Kontrola & platby"%    ll WGf>_s265223#" @@ V p*  6JTS / Riadiaci orgn Administratvna kontrola sprv o pokroku predlo~ench LP & Kontrola na mieste vybranej vzorky projektov"}h :   lLOWG f>_s265224#" @@   $PrvostupHov kontrola projektu Kontrolr vedceho partnera Kontrolr PP Kontrolr projektovho partnera Kontrolr PP BV    0pVW3ppW FEurpska komisia(2   0HZWp/0 vD l. 58-62, 71 NR (ES) . 1083/2006# 2#H   0޽h ? 1n- 1n{p_/1n1n___PPT10i.4+D=' = @B + 0  F(  r  S aW4   W   S FX4`P W " 8X  00DX@P' Jrovne systmu kontroly: 2RB  s *D@H  0޽h ? 1n- 1n{p_/1n1n___PPT10i.4P╞+D=' = @B +} 0 P($(  (r ( S 4    r ( S 4X4`P'  H ( 0޽h ? 1n- 1n{p_/1n1n___PPT10i.50/ +D=' = @B + 0 H@(  Hr H S \4     H c $W4`P  " 8XH H 0޽h ? 1n- 1n{p_/1n1n___PPT10i.5[+D=' = @B +} 0 X$(  Xr X S x4    r X S HX4`P   H X 0޽h ? 1n- 1n{p_/1n1n___PPT10i.5Ћ+D=' = @B +} 0 T$(  Tr T S I4    r T S 04`PK  H T 0޽h ? 1n- 1n{p_/1n1n___PPT10i.5`s+D=' = @B +} 0 0`$(  `r ` S YX4   X r ` S XX4`P  X H ` 0޽h ? 1n- 1n{p_/1n1n___PPT10i.5`iL +D=' = @B +} 0 @d$(  dr d S @_4    r d S <{4`PL   H d 0޽h ? 1n- 1n{p_/1n1n___PPT10i.5n+D=' = @B + 0 P.ahliv systm riadenia a kontroly, v rmci ktorho bud stanoven okrem inho: systmy a postupy na zabezpe enie primeranej kontroly priebehu programu (audit trails); mechanizmus auditu fungovania systmov; postupy na zabezpe enie sprvnosti a regulrnosti vdavkov vykzanch v rmci opera nho programu; Na zabezpe enie tchto funkci mus bye v rmci ka~dho OP ur en: Riadiaci orgn  riadie a realizovae opera n program Certifika n orgn  certifikovae vkazy o vdavkoch a ~iadosti o platbu, predtm, ako sa zaal EK Orgn auditu  overovae innose fungovania systmu riadenia a kontroly rc-DYw H   0޽h ? 3380___PPT10.5>h0 @$x(  $X $ C p    $ S lTp 0  ___PPT9 0. Intern kontrola v rmci organizcie PP PrvostupHov kontrola Overenie projektovch aktivt a vdavkov           - Certifikt o overen oprvnench vdavkov (Vyhlsenie o overen) + sprva o pokroku Kontrola vdavkov LP + vstupy PP Kontrola JTS (s poverenm MA) l. 60 NR (ES) 1083/2006, l. 13 NK (ES) 1828/2006: MA zodpoved za  overenie toho, ~e spolufinancovan produkty sa dodaj a spolufinancovan slu~by sa poskytn, a za overenie, ~e vdavky na opercie vykzan prijmate>mi sa skuto ne vynalo~ili a s v slade s predpismi Spolo enstva a vntroattnymi predpismi Administratvna kontrola ka~dej spolo nej sprvy o pokroku (kontrola, i boli aktivity projektu vykonvan v slade s plnom aktivt uvedenm v ~iadosti) + finan nej sprvy za cel partnerstvo (kontrola, i vdavky vaetkch prijmate>ov z astnench na projekte overil prvostupHov kontrolr) Kontrola na mieste vybranej vzorky projektov zameran na administratvne, finan n, technick a fyzick strnky/aspekty projektov ( l. 13 NK (ES) . 1828/2006) Kontrola CA l. 61 NR (ES) 1083/2006 = kontrola, i boli projektov kontroly (FLC + JTS/MA) vykonan uspokojivo zodpoved za to, ~e na ely certifikcie dostal od MA primeran informcie o postupoch a overeniach vykonanch v svislosti s vdavkami uvedenmi vo vkazoch vdavkov zodpoved za zostavenie certifikovanch vkazov vdavkov a ~iadost o platbu a za ich predlo~enie EK certifikuje, ~e vkaz vdavkov je presn, vychdza zo spo>ahlivch tovnch systmov a je zalo~en na overite>nch podpornch dokumentoch + vykzan vdavky s v slade s platnmi predpismi ES a vntroattnymi predpismi a boli vynalo~en na opercie vybran na financovanie v slade s kritriami vzeahujcimi sa na program, ktor sp:Haj predpisy ES a vntroattne predpisy Kontrola AA l. 62 NR (ES) 1083/2006: MA zodpoved za  a) zabezpe enie, aby sa audity vykonvali s cie>om preverie inn fungovanie systmu riadenia a kontroly opera nho programu; b) zabezpe enie, aby sa audity operci vykonvali na vhodnej vzorke, aby sa preverili vykzan vdavky .  vro n kontroln sprva - za pomoci Skupiny audtorov  zstupca ka~dho lenskho attu z astnenho na OP, nezvisl od kontrolnho systmu / od prvostupHovch kontrolrov - kontrola subkontrahovan a vykonvan externou audtorskou spolo noseou - audity musia bye vykonvan pravidelne v 12-mesa nch obdobiach (min. raz ro ne): 2008 - 2015 systmov audit  kontrola, i systm riadenia a kontroly programu INTERREG IVC funguj spo>ahlivo (annual control report) + zvere n kontrola pred uzavretm programu (winding up declaration) druhostupHov kontrola = audit (reprezentatvnej nhodnej atatistickej vzorky) projektov na mieste na zklade dokumentcie a zznamov archivovanch kone nmi prijmate>mi  cie>: overie slad s cie>mi OP a s podmienkami schvlenej ~iadosti, slad s pravidlami ES a s nrodnmi predpismi, overie, ~e vykazovan vdavky koreaponduj s tovnmi zznamami a s podpornou dokumentciou PP Kontrola inmi orgnmi kontrola kvality implementcie projektu apredovaetkm jeho finan nho riadenia s oh>adom na jeho slad sE anrodnmi pravidlami ,P" P-P" P8P-P " Pf" P-PPPP " P4PB PBPP" P!P(  8 f 2    $$((7 H $ 0޽h ? 3380___PPT10. 57  0 l d \ (  \X \ C p   Wd  \ S Tp 0  Wrj___PPT9LD Nezvisl: Nepatria do organiza nch jednotiek, ktor sa zaoberaj projektovmi aktivitami a financiami Neexistuj medzi nimi a PP ~iadne zmluvn vzeahy, ktor by mohli viese ku konfliktu zujmov Kvalifikovan: Medzinrodn a nrodn audtorsk atandardy E pravidl: Nariadenie (ES) 1080/2006 Nariadenie (ES) 1083/2006 Nariadenie (ES) 1828/2006 Smernica (ES) 2004/18/ES o verejnom obstarvan Nrodn predpisy: Zkon . 25/2006 Z. z. o verejnom obstarvan Zkon . 502/2001 Z. z. o finan nej kontrole a vntornom audite Zkon . 523/2004 Z. z. o rozpo tovch pravidlch verejnej sprvy Zkon . 583/2004 Z. z. o rozpo tovch pravidlch zemnej samosprvy Zkon . 283/2002 Z. z. o cestovnch nhradch Programov pravidl: Opera n program Programov manul }iadose, Zmluva o poskytnut prspevku, Dohoda o partnerstve Znalose angli tiny In znalosti a schopnosti Sprvne zdokumentovanie vykonanej kontroly (potvrdenie kontroly, sprva, kontroln zoznam) Schopnose vykonae kontrolu v stanovench termnoch  do 3 mesiacov ` P-P-P:-P~-P-P$-P-P`-P--P-P-P    : ~  $   `  -   H \ 0޽h ? 3380___PPT10.5ّ 0 (  X  C p   Q  S Mp 0  Q XSprva o pokroku za cel partnerstvo mus bye predlo~en na JTS najneskr do 3 mesiacov od ukon enia kontrolovanho / vykazovanho obdobia. Tzn. Kontrolri PP musia bye pripraven vystavie potvrdenia o overen vdavkov PP najneskr do 2 mesiacov od ukon enia kontrolovanho / vykazovanho obdobia. 6-@6H  0޽h ? 3380___PPT10.D 0 (  X  C p   Q  S Mp 0  Q  l. 70 NR (ES) . 1083/2006 lensk atty nes zodpovednose za  prevenciou, ziseovanie a npravu nezrovnalost a prpadne vymhanie neoprvnene vyplatench sm spolu s rokmi z omeakania. O tchto skuto nostiach, ako aj o priebe~nom pokroku sprvnych a sdnych konan informuj Komisiu. + Ak sa sumy neoprvnene vyplaten prijmate>ovi nedaj vymce, lensk att je zodpovedn za vrtenie stratench sm do vaeobecnho rozpo tu Eurpskej nie, ak sa zist, ~e k strate doalo jeho vinou alebo nedbanlivoseou. v#zH  0޽h ? 3380___PPT10.D^$ 0 PH(  X  C p   MH  S Np 0  M  lnok 20 NRaP (ES) .1080/2006 Povinnosti vedceho prijmate>a a ostatnch prijmate>ov 1. Samotn prijmatelia spomedzi seba vymenuj pre ka~d operciu vedceho prijmate>a. Vedci prijmate> m tieto povinnosti: a) ustanovuje opatrenia pre vzeahy s prijmate>mi z astnenmi na opercii v rmci dohody, ktor okrem inho obsahuje ustanovenia zaru ujce riadne finan n hospodrenie s finan nmi prostriedkami pridelenmi na operciu vrtane opatren pre vymhanie neoprvnene vyplatench sm; 31.7.2006 SK radn vestnk Eurpskej nie L 210/9 (1) Pozri s. 19 tohto radnho vestnka. b) zodpoved za zabezpe enie vykonania celej opercie; (projektov mana~ment) c) zabezpe uje, aby sa vdavky, ktor predkladaj prijmatelia z astnen na opercii, vyplatili na ely vykonania opercie a zodpovedali innostiam, na ktorch sa dohodli tto prijmatelia; d) kontroluje, i vdavky, ktor predlo~ili prijmatelia z astnen na opercii, overili kontrolri; e) zodpoved za prevod prspevku EFRR prijmate>om z astnenm na opercii. 2. Ka~d prijmate>a z astnen na opercii: a) preber zodpovednose za akko>vek nezrovnalosti vo vdavkoch, ktor deklaroval; b) informuje lensk att, v ktorom sa nachdza, o svojej asti na opercii, ak sa na dotknutom opera nom programe nez astHuje tento lensk att ako tak. u~ nekontroluje oprvnenose vdavkov (t u~ overili kontrolri PP), len skontroluje, i bola oprvnenose vdavkov skontrolovan oprvnenmi kontrolrmi, prp. m~e skontrolovae kalkula n vzorce / vpo ty Finan n zodpovednose za neoprvnen vdavky  le~ na PP, nie na LP (ako bolo stanoven v programovom obdob 2000  2006) / na zem `, na ktorom sa prsluan PP nachdza kontroluje slad aktivt s plnom aktivt zachytenm v ~iadosti .A9{x4cI/A H  0޽h ? 3380___PPT10.E`r0^E )~n5Mn/n G>Ss-ìJg63SUlt U\V *pi^ef'!2Q&M$ՄW)+a.(JL^OTɐi# ˬ?1Oh+'0 px    $,PowerPoint Presentation DianiskovaMH SR35Microsoft PowerPoint@`AZ@@@@\{Y Ghg  ,V'&" WMFCM <8?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijkmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !#$%&'()2Root EntrydO)PicturesCurrent User"SummaryInformation(̭PowerPoint Document(lDocumentSummaryInformation8