CHARrrY REGISTRATION NUMBER: 8C018243 South LanarkshAre Guide Association Unaudited Financial Statements For year ended 31 December 2024 IA.STEWART & CO Chartered Accountants Mechanics Workshop New Lanark ML119DB South Lanarkshire Guide Association Flnanclal Statements Year ended 31 Doeember 2024 Page Trustees. annual report IrKlependent examiners report to the trustees ststement of financial activities ststement of financial position Notes to the financial statements Th• followlng page• do not fomi part of tho financlal 8tatoments Detailed statement of 17nancial activrties 16 South Lanarkshire Guide Association Tru8t•es' Annual Report Yoar ended 31 D•¢ember 2024 The trustee5 prfrs¢nt tsir and the LT0￿jrted stateTh*nts of tharity for the year ended 31 Oecembor 21Y24. Ref•r•nc• and admlnhtrnllv• d•l•ll* R•gl¥t•v•d charlty name Charlty rtyhtratlon numbor Prlntlpal offl SC018243 B•nk•rn Bank of Scoyand 13 c￿mOn Gre8n Slrfhaven ML10 6AQ Ind•pgnd•n¢ •xamln•r Mfjrnber of the In*llut• of Chartered A¢cwntsnts of S￿￿8nd l. A St6Wart & Co The MothanTh V¥brksl New Lana ML11 9DB South Lanarkshire Guide Association Trustegs. Annual Report Year ended 31 Decemb•r 2024 Structurfji govornanc• Ind m*napem•nt The Guide Asxoauon nationalty is irK>)rpcYated under 8 Royat Charter which grves ptrwers lo f 8T￿ Asswalims of whth S￿￿18nd is c¥*. The Soulh Lanarkshire &Jhle As￿latIOn is a ￿Unty within the Guid8 Aswcath d Scottand and condLKts ts acbvib'es mder the conslFhrtion of The Guide A$￿¢lation Scotland. The SoLrth Lanwkshire Gu￿e Assodatr'on is a voluntary luninccyporated) a$￿at￿n in tomis of Ihe Laws of Scolland. The knoryation is a Registered Charty {SC018243) 18 regi8t8r*d with H M Rovenue •rKI Cu8tLYns 8$ 4 charity haying no laxatAe 8¢livitles. R•crullm•rt and appolnlm•M of tsu¥t••• The trustees h8ve the to any por￿ to be a Inmlea ethor to fdl g c8wal vacancy or a8 an addltton lo the ￿￿$ting tru8teos. New tN8tees vhh) we invitod to jovi we provldèd with appropri8te guidanee in relation to tslr resFonsibiiibes. Oblectlv•s •rKI a¢tlvkl The obl8ctpie8 of the South L8nark8hlre Gu#Jg8 A8yxldon ar• to dovelop. womote and advance guiding In the County of South Lanark8h¥e. Achl•vgrn•nts and p•rforn)anc• SoLrth L8nwk8hire GtrlguidNYJ cont1x￿ to re￿fi￿ thé reslrithons of th• pandomk. Gowanp8rk has welcomed bookkngs Or￿ aggin and activrties have re8um8d. Our glrl¥ havo all m* achlevèmwtts kn their (Mn wea8 from the Interest badgei to Queens Guld& Avrnrds. Unfortunately. Gcwanpark 8uffgred damagé from ￿p¢S anskng from the &xtrem8 ¢old 8WI In Y*lnt8r 2022, Our insurers paid out #ome ol repair8 lat• in 2023 and durfNJ 2024. The r¢pair8 were cornpleted in 2024. Flnanclll The trustW8 (kno￿ ai the ex¢￿￿¥& commllte•) regard th• finaroal wrfr)rmance of the A88celalton for Ihe year and its financial posltTh at the erKI ol the year to be 8atlsfathy In cirojmstancos. Th• Irustees, SM￿paI investmort alm is to safeguaT(1 th8 8SS¢Ki•kn* reJerve8. To this ond l¢M48k bank deposrt actount 18 ulJ118ed twher ¥￿1h National S•ving5 Borxl1. Total Income amounted to £30.158 {2023: £32,985). Totsl exFendilure was £51.36212023'. £13.385), tho Increase moslly due lo exttTrs￿e wc¥k carried al GLvMnpark during 2024. Insurm moni•s totalllng £6,470 (2023.. £14,449) ￿re [￿e1ved tthvard$ ttle repor8 and f￿)L￿mentS. South Lanarkshire Guide A830ciation Trustees, Annual Report fconthw47 Y•ar ended 31 December 2024 Fln#nclal rnvl•w Re8•r¥•¥ polky The charty has retumed a dthrt of £21.204 for the yev to 31 D¥ents 2024 {2023'. ourplu8 £19,600). has been add¥J to ￿ServeS brought fcfftvard resulting In dosing resepies of £229,430 (2023.. £250,634}. The totsl indudès un￿Str￿ted ge￿ra1 funds 01 £92,204 (2023: £110,811) and do$lgnoted l¥ed auet fvnd of £55.881 {2023. £58,278). The restrithd funds reLqte lo a donation lor upkeep of GtrH¥￿?Srk and furhJB lo b6 ¢xrrled to 888181 lutLKe guKlng in th8 Larkh811 arèa. Th08e ILnd8 resutt In yw-end restr￿ted fiMKls of £81.545 {2023". £81,545). The trustees Intend to m8intawi pn¢ral rn8gryes at a slml¥ IMI. primarily to be abb lo furKI orvjol 8CtNiliès lo allow for u￿XpeCt0￿ fiAw• eXP￿diture. Plan• for futUff• p•rlod• Wa anti￿Pate the CC￿lI￿d s￿eSS cl Gwlguldlng n ScAth Lanorkshlre c￿nty thr(￿g￿rt 2025 *)d in the ye8r3 to follvw. The maiorty of Our ur¥t8 C￿rentlY have waibng lists. and we are a(*"vely seeklng to racwit adult leader8 lo help addre8$ dèmand. There aro numerou8 roles aVaila￿e boih wrthin unit8 In crthor capapbes, we tA*lcom• 011 volunteers b corknbule wlwever FQ8slbl•. Our vdunteers remain ¢ommitt¢d lo kyovklirvj glrfs end your¥J %M)mgn excelent expeMnce8 In 8ecuTr envlronm•nl. We strpie lo supwrt all ow membw8 88 Ilw 108t•r futur• opwrtunltlas an contribulo lo their porsonal devdtynent. Gowanpark, a8 our rèsbdential y￿u•. r•malrr4 0 s¥Jnllk4nt a8W to county, regularfy Lrtlll8ed by multiple unft$ 98 well ai extomgl gfoLP8, indudlng th080 from Gukllng, Seoutlng. and other org8nl8allon8. We ar¢ C￿Mm￿ted lo tho orwiing enhwKoment of ow 8it•'8 18¢lNb'e• and Invite $ugwllon$ for Improvement from dr vtWlor8. South Lanarkshire Guide As8ocialion Tru8toos' Annual Report(¢onthw Year ended 31 Decernbor 2024 ResponslbllJde* of th• tryslo•1 The trust89S s￿ respon$il)le for preparing the Trusto95 Ann￿￿ Report financial 8tat8ments in accordance with ap￿Kat4e and United Krydorn ￿e￿ntI￿j SI*Klwd8 IUniW Kingdom Genwalty Acc*pted Ac£wntvig Prxlice). The lthv applicable lo chwit*s In Scoywvj reqLires the Inj8t￿ to prepare finsrbdal statements for each finanoal year *fiich give a true and tdir VI￿ of Ihe stat8 of affalts of the eharity and of the incomlng res￿rCeS of the charity for that pencrfl. In weparing these f#)anGial 8taternents, Its truBtagS are required to.. - select $uitable •ccounlfrng oteJe$ and th•n tlwn o)n5iStenty'. . d)8W4• tINry and wincap￿S ofthe Charitia$ SORP: . m&e N￿gements othnates that are Mas￿18b￿ and wutht. . 8tate thother 8pplkabl6 aCCo￿ttng standards have been fol1v￿d, SU￿.8Ct to any matwtsl departures diodosed 8r¥J explained in the fThncial statemerrts.. - wepore the flnandal Statements on the goiTrJ c4xK4m basro ￿￿8$$ rt 18 in8Fvoprl•ts to wesume that the ch8rity wll continue in opwaticn. The InJslg88 are responsiNe koeptrg yoper xcountirg records that dlsdo80 wlth r••$onab accuracy at any the fina￿181 powl*)n of the tharity and enat4e thom to 6n5urè thai the financial 8tslements compty vAth the Charities and Tru8toe Investn*nl (Scolland) Ad 2005 and the char￿e¥ Acco￿ts {Scodand) Regul￿1(￿ 2fth. The trustees ar8 also resFonsible for safegua￿Ing the a¥sets ol the charity and hon￿ for tskkng rea8on8bl8 sleps lor prevention and de18c1k￿ of fraibJ and 1ffegu￿rIlI8S. The tru$tee8' amud report Was 8pwov•d on 25 S•ptembw 2025 syn8d on bèhalf of th• board of tru8tee8 by.. rus ee South Lanarkshire Gulde Association Independent Examlnerf8 Report to the Trustees of South Lanarkshire Gulde Assoclation Year ended 31 Docember 2024 I report lo the trustees on my examination of the financial Statements of South Lan•vk8htre Guide Assctialton Ilhe ch8rty? for the year eTrJed 31 December 2024. Responslblllll•8 and b•s1s of v•port As tho trLtstees ol the th•iity you ¥e for ts FYep8ration of the ffnancLql statements in acctxdance with the requirements of thè Charfks and Twslee Investment Iseollandl 2005 (the ?005 Acr} and the Ch8rltlas Act)￿rrtS IScotlar¥J) Regulations 2C*%188 amended). You are satisfi8d Ihat your charity 18 not required by chty law to be audited and havè chosen In81eod to have an nd8Fend¢nt examinotion. I report in respect of my eX￿1n8t10n of th8 chanWJ finwKial statements as ￿Med under s•ct6on 44111{cl of the 2005 Act. In Car￿n9 out my examtrtation I have lofiowed the roqulremen18 of Regulation 11 of tho Charities h£C￿nIS landl Regu1th￿ 2CrfI6 (as ¥m￿ded). Accountlng polkl•• Ba*lB of prnwrntlon finarK*al stal8m&)ts t•en prop￿ M tho ttl*o￿al (x>•t ba￿$. The f￿ar￿[al stal•m•nl8 ar• wepwed in 8teNNJ. ¥thkh 18 ts fuTrXv)no1 of tho entity. Golng conc•m Th•r• arn rK* material U￿rI•￿*S aboLrt the charity$ abllty to l￿tInu•. Judgem•nl• and k•y ￿urC￿ of ••tlm•tk•n unc•rt*lnty T￿ preparatlon ol the finarrid stat￿ents r¢quires Ihe Irv81e8$ to make judgemerts. e¥llmalfjs and a8sumptson8 thot aff￿1 amounts rewt¢d. Thase 08timales luth¥ments are conlinuolly r•vithved aThJ are based on expèri8nce and othèr fodcn. I￿lUdIng expectations of fi￿re events that are bell8v•d to Tea8onabl8 under circum8tanGes. The trustee5 are of the Ol￿niOn there are Tr) matters of srgnffjcant Judp￿ant8, ¢sllmat85 or assLrnO'on8 that have a slgnfficant rtsk ot causing a materol adjustment lo the carrylng amwnt8 01088ets 8nd IkqtilitiM wttmn tho ntsxt finar£W yew. T•¥•tlon South Lanarkstrira Guido Assooatson 18 rec¥)gni8ed as a chty fer purp0808 of app1k•￿e 1oxall()n I￿￿atIon arvj 18 th•reftye Th>t 8ubJoCt to tax8l¥M on ts tharit*Jle adivltlgl. Fund accountlng Fund$ ofe ctasslfied as dthgr mtsl¢lwJ knds or LmTrstri(*ed furwjs, dofinod 88 lollm. R8slncted furth are lunds sutyect to srwfic requiremorrts 88 to ￿1¢h may be declared by Ihe ¢bnor or wrlh thelr •uthorty w c¥eatod ttrft)ugh legal proc*￿. S￿11 within the widèr object8 ofthe thanty. Unrestrfcaed funds we ex￿ndable at the the tsuslee8 to fufilw ary of the charivs poses. If parts of th8 unre¥lricted fuTra8 are oamarked at th8 ¢Yi8ere1ion ol the Iruslees for Par￿￿[ar PWFM)8e. they are desigr*d as a separate dewgnalion has an admini8tratNe ￿fF￿se cfflly and does not restrict ts trustees, discreti￿ to aP￿Y the fiJrKI. South Lanarkshire Guide A880ciation Notss to the Flnanclal Statements Yèar ended 31 December 2024 Accounting pollGIos Income Jr Income 18 Induded in the statement c* fThrKial a%ivtiw wtwi entitlèmart h88 pas￿ to the C￿rty. it is pr(A)able th81 the ec4YK>mi¢ berth a5￿￿19d ￿ the transaction wll fk)w to th8 charty and thè amount c4n be rdlabty measured. The follO￿n9 specffic poli￿8 are apF4ied to . ir￿rne from donations or gTants18 reD)gnised there Is evKl•nce of entiilemont to the glft, rectypt Is prob8ble am￿nI ￿ be m8awrnd ￿lIablY. . incrrn from WKI ch•ritable recwTh•ed in ts per￿ to wN¢h It relat￿. Exp•ndltur• Expendlture L8 r8cognkwJ on an 8c¢ruals basls a8 a Ilability18 incurred. Expgndllurg indLK4es ony VAT which canncl be fully recxJv8red, and 18 cla8snled under headirys of the stal•ment of flnarvjal ac11v￿ to it reth.. - expendrture on chwtsts￿ ac*ivitkns IndLKle8 au ¢oJts by a charity In undertaklng actlwties that lurther #s charitable olms for tho befr￿fft of its ben0ficiw￿S. including those Support cort$ and costs rekqttrg to the govèmance of the charrty apportK)ned lo choritable activitie8. charfty l# d￿Med to only ono ¢hwitab* a(aivKy aThJ 8uFport Ci)Sts we dkKated to th18 T•nglbl• •M•¢• TaTha￿e 888018 am inltlalty rKorded at rt orn1 sub8aquenOy slated •t co* lo￿ any 8￿mulated deprecigtknn knpaknient louej. Ihprnclatlon Deprerialion 18 cafculal•d so as to writè off the Cost or vdUall￿ of an a808t, less IIB re￿d￿l V8lue. over the usefiA economi¢ kl• of tr￿1 as8•t 88 fc4kr•M: Equlpment Improvements 15% red￿1r9 baL9nce 5% r6dwng bajance Imp4lrm•nt of flxed ••wts A revlew for indi&4tors of impainnent 1$ carfed cArt at each r•porknry d*e, wilh the rernveT8￿fr rAnount being ￿tiMated where suth i￿lIcat(W6 e>ist. Ihry carrying v81u8 exceeds the recoverable amount. thè assd Is impared XCLYdirwty. Prkn imp*ments we a190 revltrrnl for [￿sIble reversal at each rep)rtiry dale. Strkks are m8oswed at the lthver of ¢081 e5tlmated selw less ¢osts to complete and sell. Cost Includes all CO*s of purtha8e. e05ts of Convers1￿ arKI other Costs inoJrred in brrngirrd the stock to it5 Fwnl lo(¥lion and conditlon. South Lanarkshire Guide Associatlon Notes to the Financlal Statsments Year ended 31 D8cembor 2024 AccouTrtlftg Financlal In8trum•nts A finwKial asset Lv a fThwat Itabity is Yecogntsed only tr* ontity bwiej a pty to the contractual provi8K>n$ 01th8 Yistrumwrt. Basic finan¢ial l￿trU￿¢rrtS are Inilialy recognlsed at the amount receiva* or payable induding any related tranSaCt￿n costs, unkss the 8rrargem8nt eonstituttis a financ4ng transacti￿, where tt IB re(x>3nised at Ihe present valug 01 ￿ futu￿ payments discounted at a market rata of tnterest for a similar thbt h)Str￿￿ent Current a88ets and cuffent liats"￿ti.es are $ubseqL*rtty measw8d at the cash or oth8r consideratlon ¢xpe(thd to be pard or receive*J and n(rt di8counted. Flnandal a8sets that arn measured 8t Cost or amLvtis8d ¢0st are for obiectlvè evider of impaifm8nl at the en(1 of eath reporti'ng date. If there is obIethe ewdénce of impainnent. on Impaimierrt 108s 18 r8cognised under th8 8pwow&t• I￿1￿9 in the 8talement of Ilnanclal •¢tivilie8 in whith the Inrtial gain was rectynised. Donatlon• and l•g•¢l•¥ Unre8ts1cled Totsl Funds Unre*nct•d Totsl Furvjs Fund$ 2024 Fund8 2023 Oonatlons DonattrJn8 Sub¥¢rfptlon• Subscriplknns incom• Sub8u6ptlon8 In￿M8- V(ce esidents 14,265 14266 15,013 15,013 159 100 14.624 14624 15.113 15.113 Charttable •¢tlvli u￿08tr￿ted Total Funds UnreBtricted Total Fund8 Fund8 Fund• 2023 Trip fees and souvtnlrs nual review collect*)n County badges 8.033 1.477 100 1.131 2,708 1,477 100 1,131 2,708 245 8.278 8.278 10 South Lanarkshire Guide Association Notes to the Flnanclal Statements fcon*M•O Year Onded 31 December 2024 Investmont Inco Unrestivxed Totsl Funds Unrestricted Tot￿ Funds Funds 2024 Funds 2023 Bank interest re￿Vable National saviTrJs ts)nd IrKo 595 151 596 161 121 121 746 565 Other In¢ome UnT•8trkted Total Funds UnrestriGtsd Totsl Fund8 Fund8 2024 Funds 2023 Other irKome 6.510 6.510 14.599 14,599 Exp•ndltur• on charX•blo •ctlvlll•• by fund typ• Unr88trlcted Totsl Funds Unr8strfcted Totd Fur Funds 2024 2023 Guldlng a¢llvlti Supwt costs 50.182 1,200 51.362 50.162 1,200 12,151 1,234 13.385 12.151 1,234 81.362 13.385 Expendltur• on ch•rfv4bl• athlll•• by •ctl¥lty typ• undert8k8n directy Supwt Tot*1 fvnd• Total fund 2024 2023 Guiding aLINAles Govemane8 ¢08ts 50.162 00,162 1,200 OfJ62 12,151 1.234 50,162 1,200 13.385 10. N•t (oxpBndltuff•yln¢om• Net {expendrtureYYKome Is 8t*ed aft•r cha￿￿n￿l(1￿rt5ngl.' 2024 2023 Deprecia1￿ of tangibl8 Il¥ed wots Irthpenderrt examiners fee 2.S97 2.488 1.234 11. Stsff co•ts The average head oxwrt of employees during the year w85 Nil12023.' Nrf). No empbyee ￿￿eNed enwloype bw*ffts ￿ mora Ihan £60.C4XI durYYJ the year12023.. NID. 11 South Lanarkshire Guide Associatlon Notes to the Flnanclal Statements Year ended 31 Decembor 2024 12. Tru•t•• romuneratlon and •xp•nus The tnJsle88 recer¥ed rto rem￿Ora1th or ollw benefits from 8mployment th the tharity or a related paty Durng trl￿ receNed exwi86S t(tstlirvJ £264 (2023.. £95). 13. Tanglbh fflx•d aM•ts Land bwldw8 E¢wOpmont Improvements Total Co At 1 J•n 2024 and 31 lh¢ 2024 D•pr•chtlon At 1 Jan 2024 Charge for the At 31 D•¢ 2024 18.844 9.206 64,779 92,829 5,133 829 29.418 1.768 31.188 34,861 2,597 37.148 5.*2 Carylng *mount At 31 D•¢ 2024 Al 31 De¢2023 18.844 3,244 33.593 35,361 85,081 58,278 18,844 4.073 1& Stock• 2023 Stock Of￿39•5 arnl ￿Uven￿o l& Debtorn 2024 2023 Other debtor¥ ¥57 14,402 16. Inv•8tm•nts 2024 2023 Nati￿￿1 Savkng8 8orK18 4,(00 17. Cr•dltorn: amounts falllng du• *lthln on• ymr 2024 2023 Accrual8 and deferred irKon 3,650 1,130 12 South Lanarkshire Guide Association Noto8 to the Flnancial Statsments (¢ Year ended 31 December 2024 17. Credltor5: •mounts hlllng due vAthln on¢ ymr 1¢ Deferred ir￿rne relates to Gthvanp*k dwts r&xvod in advance. Thase are released %knen the vi$rt takes plpu. 2024 Deferred income al 1 Jarnary Re￿Sed in year Delerred iTu)mè at 31 Decwnber 100 110DI l& Analy8kn of charltablg funds Unr••trict•d At 1 Jan 2024 At Inconw Expwdhur• TraMf*s 31 Doc 2024 30,158 (48,785) {2,597} 151.382) Gener41 fund$ Flxed as88ts fuThJ 110.811 58.278 92,204 66.681 189,089 30.158 147.886 1 Jan 2023 At Ine4me Expenditurè Trarnfer8 31 Dec 2023 32.985 110.899) {2,486> {1,458) 1,458 {13,385) General funds Fixed a86ets fvnd 90.183 59,308 149,489 110,811 58.278 169.089 32,985 Ggnernl fvnd• arn th• funds av41lat40 for use by th• ehanty In purnu6t of its dwttgblo idivrfe8. Flxed a88et8 lund Os used to shcmf separately the amount of furKIs bed up In flxed assets. R••lrlct•d fund• At 1 Jan 2024 At Incomo Exp8ndKuro Tran8th 31 D•c 2024 Guiding in Larkhall fix Ima Aitken fvnd 81,045 81,046 81,545 81.646 At 1 Jan 2W23 At In(x)me ExF•ndlure Transfers 31 Dec 2023 GtHdkng tn Larkhall fiNKI Mlma Aitken fund 81.045 81,045 500 81,545 81,545 13- South Lanarkshire Guide Association Notes to the Flnanclal Statements Year ended 31 Decern￿r 2024 1& An•tysh of charllable funds {¢ Tts Gukling in Larkhall wa$ established wthen furnls were transferred to the AA80ciation on the cessotion of the Lathhall guido groLP. Tho funds are to be hekl for a penc*J Loed in thg event of a grr￿￿ being established. Imma Aflken fund 18 to be u¥od ttr*ard the upkeep of ts Gowanpark Brownie Hou88. 19. An•￿1$ ol nét av¥ts bptw••n funds Ur*8stsicted Reththd Total Funds Funds Funds 2024 TaTrJlt4e assets Current assets Credilory than 1 year 55.881 95,854 13.650) 147.885 56,681 177,399 13,650 229.430 81.545 81.545 Unrestricted Restrict•d Totat Fur Funds F￿d8 2023 TatvJiLqe fixed ￿Ots Curient 88sets Cre(lilor8 knss than 1 year Not a•••ts 58,278 111,941 {1.130) 169,089 58,278 193,486 {1,130) 250.634 81.545 81,545 20. contrlbutlons m•d• by volunts•r• Th• S¢xrth Lan•rk8hire GLAde Auocilti￿ Ixr* grnaty from the invoivWn￿ and enthugkrysti 8UPPOrt of tts volunleor8 WI￿ 9iVe their time oThJ talents wllryly for tho bènafft of the ASK￿￿110n. In a¢￿dance ae¢ounting stsndafd$, the ec&YA)nK of genoral volunteers 18 not meaiwed in th8 a￿o￿nts. 14 South Lanarkshire Guide Association Management Inforniation Year ended 31 Decgmber 2024 Th• followlng pagm do not forni part of th• fln•n¢lal •t•t•m•nts. 15- ETh*h)pe South Lanarkshire Guide Association Detalled Statement of Financlal Activllles Year ended 31 Deeanbgr 2024 2024 2023 Income and endowm•nts Donattons and legacle# Donations Subxsiptrons irume Sub$cript(ons irKome- presidents 200 14.265 169 15,013 100 Charltabl• actjvlti Trip fee8 and Souvenirs Annual revlow ¢ollection Courty badges 14,624 15.113 8.033 1,477 100 1.131 B.Z18 Inv•*trnont Incomo 8ank Sntere51 r￿e1vabl8 Nadonal 8avlngs bond income 2,708 121 746 Other Incom• Other hcome 58S 6,610 14,599 Total In¢om• 30.158 32,985 Exp•ndFtur• Exp•ndltur• on ¢h•rltabl• •cllvlll•• Heal ènd light Repair¥ 8rKI mainten•rKo Insurance Tr8vol and tralnlng Postage and static￿ry Depredats'on Inlemab'onal tri Guidlng acJvities Event8 Gulde unlt al￿81 6,726 .969 2.880 878 925 2,702 75 76 56 2.697 4.303 2,626 320 1,576 1.570 1.286 0.162 12,151 Governance tosts Ind8pendenl examiners lee 1.234 Total expendllurn 51.362 13.385 N•1 I￿pendItu￿V1￿c0ffifr 121,204) 19.600