Revised April 9, 2024

P-CARD

MANUAL

Our Mission

To acquire goods and services for Fulton County Schools under the applicable rules, policies, and laws promulgated by the Fulton County Board of Education, the State of Georgia, and the Federal Government, while meeting customer requirements for timeliness, quality, and economy.

Our Vision

To ensure Fulton County Schools’ fair and equitable purchasing procedures comply with regulations and allows efficient and effective acquisition, documentation, and reporting of goods and services provided.

Values Statement

The Contracting Department is committed to the fair and equitable purchasing of goods and services for our customers. The department embraces the following values to ensure efficient and cost-effective purchasing:

o Accountability o Ethics o Impartiality o Professionalism o Transparency o Continuous improvement o Cost effectiveness o Focus on the needs of our clients o Integrity o Quality

TABLE OF CONTENTS

Program Overview 4

Standard P-Cards 5

DJE Policy and Procedures 6

Legal Issues 8

Responsibilities 9

Training 11

Internal Controls 12

Merchant Category Code Authorizations 13

Use of the P-Card 14

Documentation and Accounting 15

Account Closures 16

Appendix I – Purchasing Card Request/Authorization Agreement 17

Appendix II – Delegation of Authority 19

Appendix III – Merchant Category Code List 21

Appendix IV – Restricted Merchant Category Codes 22

Appendix V – Sales Tax Exempt Form 23

It is the policy of the Fulton County School System not to discriminate on the basis of race, color, sex, religion, national origin, age, or disability in any employment practice, educational program or any other program, activity or service. If you wish to make a complaint or request accommodation on modification due to discrimination in any program, activity or service, contact Compliance Coordinator, Gonzalo La Cava, 6201 Powers Ferry Road, Atlanta, Georgia 30339 or phone (470) 254-4585. TTY 1-800-255-0135.

PROGRAM OVERVIEW

The Purchasing Card (P-Card) was developed to streamline the procurement and payment processing for low dollar purchases. The program utilizes the Truist Visa Purchasing Card as the payment processing medium and it is administered by the Truist. The Executive Director of Contracting is the managing agent for the Fulton County Board of Education P-Card Program.

Authorized Visa P-Cards will be made available to schools and departments to be used to purchase low-dollar items. When purchasing these items from an approved vendor, purchasers will be able to use their P-Cards in lieu of local checks or purchase orders.

The card shall be used solely for the purpose of purchasing items and services that are directly related to the duties of the Fulton County Board of Education and Fulton County Schools.

OBTAINING A P-CARD

The Visa P-Card is issued in the name of the school or department and is unique to that school or department. Each card is assigned by the Executive Director of Contracting to a specific principal or program manager with the direct responsibility for the control and usage of the card.

A. Purchasing Card Holder The Principal of a school or the program manager of a department is responsible for the P-Card issued to their location.

B. Delegation of Authority Authority can be delegated by the Purchasing Card Holder to members of their staff. This de3legation of authority must be in writing, specify spending and usage limitations, and maintained in the Purchasing Card File. See Enclosure (b).

To obtain a P-Card the principal of a school or program manager of a department, must complete the following:

1. Complete the P-Card Training.

2. Complete the Purchasing Card Request/Authorization Agreement

(Appendix I)

3. Complete the Delegation of Authority Memorandum (if applicable)

(Appendix II)

POLICY AND PROCEDURES – DJE

DISTRICT POLICY

Book: District Policy Section: D – Fiscal Management Title: Purchasing Number: DJE Adopted: 07/01/1986 Last Revised: 10/21/2021

POLICY DETAIL

Authority to obligate System funds to an agency outside of the System is vested in the Fulton County Schools Board of Education (“School Board”) and administered by the Superintendent and his/her designee(s). All such purchases and/or contracts shall be awarded contingent upon an appropriation having been made and covered by unrestricted cash balances in the appropriate fund account.

The Board of Education, through its Executive Director of Contracting or other designees, shall make all purchases for equipment, supplies, materials, services, rents or leases as necessary for the operation of the School System. The Executive Director of Contracting or designee shall enter into purchase agreement(s) for replacement building construction, modification or rehabilitation of system facilities. All purchases shall be strictly in accordance with the policies, rules, and regulations of the Fulton County Board of Education, the State Board of Education, and in compliance with federal and Georgia laws. Agreement(s) for services or utilities from government agencies are exempted from the competitive bidding requirements. Legal services, financial advisors, organization memberships for the district, and any special consulting services are exempted from the competitive bidding requirements but are required to be recommended by the Superintendent and approved by the Board according to the Approval Limits outlined in the corresponding procedure. All other services will be solicited in accordance with Operating Guideline DJE – Purchasing in the same manner as other purchases.

The following types of purchases are strictly prohibited by Fulton County Schools:

1. Goods or services not directly related to job responsibilities or other official Fulton County Schools’ business (i.e. personal purchases);

2. Alcoholic beverages or products;

3. Tobacco products;

4. Membership at wholesale warehouses and shopping clubs (e.g., Sam’s, Costco, Amazon Prime).

Purchasing Cards (P-Cards)/Corporate Cards The Executive Director of Contracting or designee may issue government purchasing cards and/or corporate cards to elected members of the Board of Education, division heads, or school/department heads. The card shall be used solely for the purpose of

POLICY AND PROCEDURES – DJE

purchasing items and services that are directly related to the duties of the Fulton County Board of Education and Fulton County Schools.

Prior to the use of the purchasing and/or corporate card, the authorized user shall sign and accept an agreement with Fulton County Schools that they will use such cards only in accordance with the policies and procedures of Fulton County Schools’ Purchasing/Corporate Card Program. There shall be a per transaction limit of $2,499.00 on the purchasing and corporate cards.

In addition to the purchases above, the purchasing cards and/or corporate cards may not be used to purchase the following items:

1. Data plans, software, or applications (apps) for non‐district issued devices, including, but not limited to, smart phones, laptop computers, and tablets;

2. Cash advances;

3. Gift cards, stored value cards, calling cards, and similar products;

4. Entertainment (e.g., in‐room movies for District employees traveling on business);

5. Mechanical repairs and/or maintenance for State-owned, District‐owned, or rental vehicles.

The purchasing/corporate card program shall be administered by the Executive Director of Contracting or other designees. The Executive Director of Contracting or designees shall conduct a quarterly review of the purchasing/corporate card program to ensure that purchases made are related to the duties of Fulton County Board of Education and Fulton County Schools.

Cardholders, program users, or supervisors/approving officials who knowingly, or through willful neglect, fail to comply with the purchasing/corporate card program may be subject to suspension or termination of account privileges or other disciplinary action, up to and including termination of employment and other civil or criminal penalties to the fullest extent of the law.

All purchases from budgeted funds at or above $100,000.00 shall have the approval of the Board prior to purchase. Purchases at or above $100,000.00 should not be divided in order to avoid the requirement of School Board approval.

Multi-year agreements with vendors are permissible but must comply with all applicable federal and state laws as well as School Board policies and procedures.

Further, any renewal of a multi-year agreement must have the approval of the School Board prior to the execution of the renewal for each year that the agreement is renewed.

Emergency purchases $100,000.00 or greater may be made if critical to the continued operation of the office of District upon approval by the Superintendent with timely notification to all Board members. Such approval shall be affirmed at the next Board meeting. The term “budgeted funds” is defined to include student activity funds.

LEGAL ISSUES

All procurement laws in the Official Code of Georgia, Annotated, and administrative rules found in the Procurement Manual apply to the use of the P-Card. In accordance with O.C.G.A. §50-5-83, cardholders, program users, or supervisors/approving officials who knowingly, or through willful neglect, fail to comply with the following may be subject to suspension/ termination of p-card privileges, restitution for the amount of the improper purchase, or other disciplinary action, up to and including termination of employment and criminal prosecution to the fullest extent of the law.

• Official Code of Georgia, Annotated (O.C.G.A.), sections related to governmental purchasing

• State Board of Education policies, rules, and regulations

• Board policies and procedures governing procurement and the Purchasing Card Program

• Applicable requirements of the Procurement Manual

RESPONSIBILITIES

P-Card Program Administrator

• The P-Card Program Administrator serves as the main point-of-contact for all P-Card matters.

• Develops internal procedures for requesting new cards and/or changes to existing cards (e.g., change in spending limits).

• Works with management to determine appropriate cardholder spending limits based on budget restrictions, job requirements, historical spending patterns, and overall procurement practices.

• Evaluates cardholder spending limits against actual usage at least annually and terminates cards that show consistently low usage.

• Identifies cards with little or no usage to determine if cards are needed.

• Ensure compliance with State procurement laws, Fulton County

Board of Education policies and regulations, the Procurement Manual, and the P-Card Manual.

• Ensures FCS has sufficiently documented internal controls and other measures (e.g., audits) to prevent and/or detect misuse or abuse of the P-Card.

• Develops written procedures for ordering cards and canceling cards when lost or stolen or when a Principal/Program Manager leaves employment.

• Develops written procedures for reporting and documenting actual and/or potential cardholder abuse or misuse.

• Ensures that transactions are audited at least quarterly.

• Develops training for all cardholders, supervisors, and other District employees.

• Develops appropriate refresher training to be delivered every five years.

RESPONSIBILITIES (CONT.)

Principal/Program Manager

• Responsible for reviewing transactions must have a thorough knowledge of the cardholders’ job responsibilities in order to determine if purchases are job- related or otherwise authorized.

• Ensure that passwords are not shared or delegated for others to use in order to review and approve transactions.

• Ensure all documentation is submitted according to internal procedures and requirements.

• Maintain knowledge of State and internal procurement policies and procedures related to use of the P-Card.

• Ensure that no other persons have access to any card information (i.e., card account number, expiration date, security code), unless authorized by a Delegation of Authority Memorandum.

• Ensure that all purchases comply with State and Board policies.

• Ensure that all invoices and receipts meet minimum requirements for adequate documentation of transactions.

• Ensure transactions are reconciled within 30 days of the statement billing date.

TRAINING

Each Principal/Program Manager/Department Head is responsible for completing the Online P-Card Training prior to being issued a P-Card.

Training is located on My Learning located on the Employee Portal.

To find and register for the P-Card Training course:

1. Atlas Employee Hub

2. Click Atlas Talent

3. Click My Learning

4. Click Browse all courses.

5. Enter a key word, (Purchasing) in Search Library field & click enter or click the Search icon.

6. Click on the title to review course details.

7. Click Assign to Me when the course appears.

8. Click Start Course

9. If you are unable to complete the course in one sitting, you can come back to it later.

a. The course will be listed under My Learning Assignments

b. Click Start or Continue Course

The course will need to be completed by scoring 80% or better on the Check Point Quiz. As proof of completion, a copy of your completion certificate shall be sent to the P-Card Administrator.

REFRESHER TRAINING

Refresher training is required every five (5) years.

https://fultonk12.sharepoint.com/sites/AtlasHub

INTERNAL CONTROLS

A strong system of internal controls is essential for detection and deterrence of fraud, cardholder misuse, or cardholder abuse of the P-Card. Internal controls include policies, procedures, and training in addition to spending limits and Merchant Category Code restrictions.

The minimum requirements of Fulton County Schools P-Card program are:

1. Separation of duties between ordering cards (program administrators), making transactions (cardholders), and review or approval of transactions for payment (supervisors/approving officials).

2. The Card Program Administrator cannot be a cardholder.

3. Cardholders cannot approve their own transactions but may reconcile their own transactions.

4. Approvers cannot be subordinates of the Principal/Program Manager.

Expenditure Limits

Imposing spending limits enables management to provide cardholders with the purchasing power to accomplish the needs of the job without exposing Fulton County Schools to unnecessary risk. Spending limits should be based on job responsibilities. The spending limits for the program are approved by the Executive Director of contracting.

• Normal Operational Requirements (Schools/departments) o $2,499.00 each transaction o $25,000.00 each month

• Special Operational Requirements (Transportation, etc.)

o $2,499.00 each transaction o Up to $100,000.00 each month

Cardholders are prohibited from splitting a single purchase between one or more cards or a card transaction and a purchase order in order to circumvent the card’s Single Transaction Limit and/or bid requirements.

MERCHANT CATEGORY CODE AUTHORIZATIONS

Merchant Category Codes (MCCs) are codes assigned by a supplier’s merchant bank based on the types of goods and/or services provided. By allowing or blocking certain codes, Fulton County Schools have some protection against unauthorized or prohibited purchases. The Bank creates MCC groups upon request by the School Board.

1. The School Board establishes the authorized MCC groups that contain codes associated with suppliers that provide goods and/or services specifically authorized by this Policy.

2. MCCs associated with suppliers that provide prohibited goods or services are excluded from these groups. Transactions at unauthorized MCCs should be blocked at the point-of-sale but occasionally are forced by the merchant.

These transactions are subject to audit.

3. Card Program Administrators should ensure that cardholder profiles permit only those MCC groups that contain the MCCs a cardholder needs to meet job requirements.

4. Common blocked MCCs are:

a. Technology Vendors (The IT Department are the exception)

b. Hotels

c. Transportation

5. A list of MCCs and restricted MCCs are included in Appendix III and

Appendix IV.

USE OF THE P-CARD

Making the Purchase – Over-the-Counter

A. Verify the vendor accepts VISA.

B. Notify the vendor that the purchase is exempt from state and local sales tax and provide sales tax exemption form if requested. (See Appendix V).

C. Verify the dollar amount is correct. Sign the receipt.

D. Retain the receipt for your records.

Making the Purchase – Mail and Telephone Transactions

A. Provide the vendor the name on the card, card number, expiration date on the card, and the school/department’s address.

B. Notify the vendor that the purchase is exempt from state and local sales tax and provide sales tax exemption form if requested. (See Appendix V).

C. Verify the dollar amount and shipping charges.

D. Retain the receipt for your records.

Disputing Charges

If there is a charge discrepancy, it is the responsibility of the cardholder to correct the problem. The following actions should be taken if there is a disputed charge:

1. Contact the vendor to fix the discrepancy.

2. Dispute it through the Enterprise Spend Platform by checking the dispute box on the reconciliation page. Complete the form and email/fax to Truist.

Contact the P-Card Administrator.

Lost or Stolen P-Card

• Report it immediately to the bank.

• Report it to the Executive Director of Contracting.

DOCUMENTATION AND ACCOUNTING

Cardholders must maintain documentation for all transactions, including an invoice or receipt, and a log of all purchases.

Invoices/receipts must meet the following minimum requirements:

1. Complete supplier/merchant information (name, location)

2. Line-item details, including quantity, description, unit price, and total price

3. Line showing no sales tax.

Each school/department will receive a statement from Truist of all transactions posted to their card monthly.

The monthly statement must be reconciled with the log of purchases. Generally, the transaction dates and amounts on the statement match the order dates and amounts recorded on the log. However, items ordered toward the end of the billing cycle may be included on the next monthly statement.

Reconciling in the Enterprise Spend Platform (ESP)

ESP is the P-Card program administration system. Once transactions are reconciled with the log, transactions shall then be coded in the ESP. For access to ESP, please contact the Executive Director of Contracting via email for a username and password.

ACCOUNT CLOSURES

The following are the two methods of closures:

a. Cardholder’s Request: The Executive Director will close accounts on the request of the Principal/Program Manager.

b. Employment Termination: Account will be balanced and closed for each Principal/Program Manager leaving Fulton County Schools. Card shall be turned into the Contracting Department upon termination.

c. Changing Location: Employees changing locations are to contact the

Contracting Department who will then determine if any additional actions are required.

d. Superintendent’s Direction: If any cardholder misuses their P-Card, they could lose their P-Card privilege and be subject to possible disciplinary action from the Superintendent. In the case of proven fraud, that employee will be terminated.

APPENDIX I

TO: Executive Director, Contracting

FROM: ________________________________________

SCHOOL/DEPARTMENT: ____________________________

SUBJECT: Purchasing Card Request/Authorization Agreement

I do hereby formally request, as principal and/or department head, that this school/department be granted a Fulton County Board of Education Purchasing Card and as principal and/or department head do hereby agree to assume responsibility for compliance with the following terms and conditions regarding the use of the Purchasing Card:

1. I understand that I have been delegated the authority to make purchases on behalf of Fulton County Board of Education and will strive to obtain the best value for the School System.

2. If the card is lost or stolen, I agree to notify Truist Customer Service at

1-800-836-8562 immediately. I will also notify the Contracting Department at 470-254-8970 and with written confirmation to follow. I understand that failure to properly notify Truist Customer Service of the theft or loss could make me responsible for fraudulent use of the card.

3. I have read and understand the instructions for use of the purchasing card and agree to comply with all instructions.

4. I understand that willful violation of the procedures established in the instructions may result in disciplinary action such as, but not limited to, the loss of Purchasing Card privileges, suspension, or termination.

5. I will be responsible for each order processed to ensure receipt of acceptable materials, timely reconciliation of the monthly statements, and payment approval. I understand that the Contracting Department will review the Purchasing Card reports and take appropriate action on any violation of procedures.

Principal/Department Head’s Signature

Supervisor’s Signature

APPENDIX II

DATE: ___________________________________________________________

TO: ______________________________________________________________

FROM: __________________________ ______________________________

Print Sign

SCHOOL/DEPARTMENT: ___________________________________

SUBJECT: Delegation of Authority

1. You are hereby delegated authority to purchase supplies and services and authorize payment for these services using the Purchasing Card. The maximum amount for a single purchase/transaction will not exceed $2,500. The cumulative monthly limit will not exceed $25,000.

2. You are required to safeguard the purchasing card and account number at all times.

You will utilize an activity log to log out the purchasing card and to log it back in.

3. You are required to receive from each vendor a receipt for each purchase and provide a copy for the activity log.

4. You are required to provide the budget account number for each purchase.

5. You are not allowed to purchase any material or services that go over your assigned budget.

6. You will ensure that no taxes are paid for school material.

APPENDIX III

VISA MERCHANT CATEGORY CLASSIFICATION

(MCC) CODES DIRECTORY

MCC MERCHANT TYPE

0742 Veterinary Services

0763 Agricultural Co-operatives

0780 Horticultural Services

0780 Landscaping Services

1520 General Contractors-Residential and Commercial

1711 Air Conditioning Contractors – Sales and Installation

1711 Heating Contractors – Sales, Service, Installation

1731 Electrical Contractors

1740 Insulation – Contractors

1740 Masonry, Stonework Contractors

1740 Plastering Contractors

1740 Stonework and Masonry Contractors

1740 Tile Settings Contractors

1750 Carpentry Contractors

1761 Roofing - Contractors

1761 Sheet Metal Work - Contractors

1761 Siding - Contractors

1771 Contractors – Concrete Work

1799 Contractors – Special Trade, Not Elsewhere Classified

2741 Miscellaneous Publishing and Printing

2791 Typesetting, Plate Making, & Related Services

2842 Specialty Cleaning, Polishing, and Sanitation Preparations

3000 UNITED AIRLINES

3001 AMERICAN AIRLINES

3002 PAN AMERICAN

3004 TRANS WORLD AIRLINES

3005 BRITISH AIRWAYS

FULA

FULB

FULC

FULD

FULE

MCC MERCHANT TYPE

3006 JAPAN AIRLINES

3007 AIR FRANCE

3008 LUFTHANSA

3009 AIR CANADA

3010 KLM (ROYAL DUTCH AIRLINES)

3011 AEORFLOT

3012 QUANTAS

3013 ALITALIA

3014 SAUDIA ARABIAN AIRLINES

3015 SWISSAIR

3016 SAS

3017 SOUTH AFRICAN AIRWAYS

3018 VARIG (BRAZIL)

3020 AIR-INDIA

3021 AIR ALGERIE

3022 PHILIPPINE AIRLINES

3023 MEXICANA

3024 PAKISTAN INTERNATIONAL

3025 AIR NEW ZEALAND

3027 UTA/INTERAIR

3028 AIR MALTA

3029 SABENA

3030 AEROLINEAS ARGENTINAS

3031 OLYMPIC AIRWAYS

3032 EL AL

3033 ANSETT AIRLINES

3034 AUSTRAINLIAN AIRLINES

3035 TAP (PORTUGAL)

3036 VASP (BRAZIL)

3037 EGYPTAIR

3038 KUWAIT AIRLINES

3039 AVIANCA

3040 GULF AIR (BAHRAIN)

3041 BALKAN-BULGARIAN AIRLINES

3042 FINNAIR

3043 AER LINGUS

3044 AIR LANKA

3045 NIGERIA AIRWAYS

3046 CRUZEIRO DO SUL (BRAZIJ)

3047 THY (TURKEY)

3048 ROYAL AIR MAROC

3049 TUNIS AIR

3050 ICELANDAIR

3051 AUSTRIAN AIRLINES

3052 LANCHILE

3053 AVIACO (SPAIN)

3054 LADECO (CHILE)

3055 LAB (BOLIVIA)

3056 QUEBECAIRE

3057 EASTWEST AIRLINES (AUSTRALIA)

3058 DELTA

3060 NORTHWEST

3061 CONTINENTAL

3062 WESTERN

3063 US AIR

3065 AIRINTER

3066 SOUTHWEST

3071 AIR BRITISH COLUBIA

3075 SINGAPORE AIRLINES

3076 AEROMEXICO

3077 THAI AIRWAYS

3078 CHINA AIRLINES

3081 NORDAIR

3082 KOREAN AIRLINES

3083 AIR AFRIGUE

3084 EVA AIRLINES

3085 MIDWEST EXPRESS AIRLINES, INC.

3087 METRO AIRLINES

3088 CROATIA AIRLINES

3089 TRANSAERO

3094 ZAMBIA AIRWAYS

3096 AIR ZIMBABWE

3099 CATHAY PACIFIC

3100 MALAYSIAN AIRLINE SYSTEM

3102 IBERIA

3103 GARUDA (INDONESIA)

3106 BRAATHENS S.A.F.E. (NORWAY)

3110 WINGS AIRWAYS

3111 BRITISH MIDLAND

3112 WINDWARD ISLAND

3117 VIASA

3118 VALLEY AIRLINES

3125 TAN

3126 TALAIR

3127 TACA INTERNATIONAL

3129 SURINAM AIRWAYS

3130 SUN WORLD INTERNATIONAL

3133 SUNBELT AIRLINES

3135 SUDAN AIRWAYS

3137 SINGLETON

3138 SIMMONS AIRLINES

3143 SCENIC AIRLINES

3144 VIRGIN ATLANTIC

3145 SAN JUAN AIRLINES

3146 LUXAIR

3151 AIR ZAIRE

3154 PRINCEVILLE

3159 PBA

3161 ALL NIPPON AIRWAYS

3164 NORONTAIR

3165 NEW YORK HELICOPTER

3170 NOUNT COOK

3171 CANADIAN AIRLINES INTERNATIONAL

3172 NATIONAIR

3176 METROFLIGHT AIRLINES

3178 MESA AIR

3181 MALEV

3182 LOT (POLAND)

3184 LIAT

3185 LAV (VENEZUELA)

3186 LAP (PARAGUAY)

3187 LACSA (COSTA RICA)

3190 JUGOSLAV AIR

3191 ISLAND AIRLINES

3192 IRAN AIR

3193 INDIAN AIRLINES

3196 HAWAIIAN AIR

3197 HAVASU AIRLINES

3200 FUYANA AIRWAYS

3203 GOLDEN PACIFIC AIR

3204 FREEDOM AIR

3212 DOMINICANA

3215 DAN AIR SERVICES

3216 CUMBERLAND AIRLINES

3217 CSA

3218 CROWN AIR

3219 COPA

3220 COMPANIA FAUCETT

3221 TRANSPORTES AEROS MILITARES ECCUATORANOS

3222 COMMAND AIRWAYS

3223 COMAIR

3228 CAYMAN AIRWAYS

3229 SAETA SOCIAEDAD ECUATORIANOS DE TRANSPORTES

AEREOS

3231 SASHA SERVICIO AERO DE HONDURAS

3233 CAPITOL AIR

3234 BWIA

3235 BROKWAY AIR

3238 BEMIDJI AIRLINES

3239 BAR HARBOR AIRLINES

3240 BAHAMASAIR

3241 AVIATECA (GUATEMALA)

3242 AVENSA

3243 AUSTRIAN AIR SERVICE

3251 ALOHA AIRLINES

3252 ALM

3253 AMERICA WEST

3254 TRUMP AIRLINE

3256 ALASKA AIRLINES

3259 AMERICAN TRANS AIR

3261 AIR CHINA

3262 RENO AIR, INC.

3266 AIR SEYCHELLES

3267 AIR PANAMA

3280 AIR JAMAICA

3282 AIR DJIBOUTI

3284 AERO VIRGIN ISLANDS

3285 AERO PERU

3286 AEROLINEAS NICARAGUENSIS

3287 AERO COACH AVAIATION

3291 ARIANA AFGHAN

3292 CYPRUS AIRWAYS

3293 ECUATORIANA

3294 ETHIOPIAN AIRLINES

3295 KENYA AIRLINES

3298 AIR MAURITIUS

3299 WIDERO’S FLYVESELSKAP

3351 AFFILIATED AUTO RENTAL

3352 AMERICAN INTL RENT-A-CAR

3353 BROOKS RENT-A-CAR

3354 ACTION AUTO RENTAL

3357 HERTZ RENT-A-CAR

3359 PAYLESS CAR RENTAL

3360 SNAPPY CAR RENTAL

3361 AIRWAYS RENT-A-CAR

3362 ALTRA AUTO RENTAL

3364 AGENCY RENT-A-CAR

3366 BUDGET RENT-A-CAR

3368 HOLIDAY RENT-A-WRECK

3370 RENT-A-WRECK

3376 AJAX RENT-A-CAR

3381 EUROP CAR

3385 TROPICAL RENT-A-CAR

3386 SHOWCASE RENTAL CARS

3387 ALAMO RENT-A-CAR

3389 AVIS RENT-A-CAR

3390 DOLLAR RENT-A-CAR

3391 EUROPE BY CAR

3393 NATIONAL CAR RENTAL

3394 KEMWELL GROUP RENT-A-CAR

3395 THRIFTY RENT-A-CAR

3396 TILDEN TENT-A-CAR

3398 ECONO-CAR RENT-A-CAR

3400 AUTO HOST COST CAR RENTALS

3405 ENTERPRISE RENT-A-CAR

3409 GENERAL RENT-A-CAR

3412 A-1 RENT-A-CAR

3414 GODFREY NATL RENT-A-CAR

3419 ALPHA RENT-A-CAR

3420 ANSA INTL RENT-A-CAR

3421 ALLSTAE RENT-A-CAR

3423 AVCAR RENT-A-CAR

3425 AUTOMATE RENT-A-CAR

3427 AVON RENT-A-CAR

3428 CAREY RENT-A-CAR

3429 INSURANCE RENT-A-CAR

3430 MAJOR RENT-A-CAR

3431 REPLACEMENT RENT-A-CAR

3432 RESERVE RENT-A-CAR

3433 UGLY DUCKLING RENT-A-CAR

3434 USA RENT-A-CAR

3435 VALUE RENT-A-CAR

3436 AUTOHANSA RENT-A-CAR

3437 CITE RENT-A-CAR

3438 INTERENT RENT-A-CAR

3439 MILLEVILLE RENT-A-CAR

3440 VIA ROUTE RENT-A-CAR

3501 HOLIDAY INN EXPRESS

3501 HOLIDAY INNS

3502 BEST WESTERN HOTELS

3503 SHERATON HOTELS

3504 HILTON HOTELS

3505 FORTE HOTELS

3506 GOLDEN TULIP HOTELS

3507 FRIENDSHIP INNS

3508 QUALITY INNS

3508 QUALITY SUITES

3509 MARRIOTT HOTELS

3510 DAYS INN

3510 DAYSTOP

3511 ARABELLA HOTELS

3512 INTER-CONTINENTAL HOTELS

3513 WESTIN HOTELS

3515 RODEWAY INNS

3516 LA QUINTA MOTOR INNS

3517 AMERICANA HOTELS

3518 SOL HOTELS

3519 PULLMAN INTERNATIONAL HOTELS

3520 MERIDIEN HOTELS

3521 CREST HOTELS (see FORTE HOTELS)

3522 TOKYO HOTEL

3523 PENNSULA HOTEL

3524 WELCOMGROUP HOTELS

3525 DUNFEY HOTELS

3626 PRINCE HOTELS

3527 DOWNTOWNER-PASSPORT HOTEL

3528 RED LION HOTELS

3528 RED LION INNS

3529 CP HOTELS

3530 RENAISSANCE HOTELS

3530 STOUFFER HOTELS

3531 ASTIR HOTELS

3532 SUN ROUTE HOTELS

3533 HOTEL IBIS

3534 SOUTHERN PACIFIC HOTELS

3535 HILTON INTERNATIONAL

3536 AMFAC HOTELS

3537 ANA HOTEL

3538 CONCORDE HOTELS

3540 IBEROTEL HOTELS

3541 HOTEL OKURA

3542 ROYAL HOTELS

3543 FOUR SEASONS HOTELS

3544 CIGA HOTELS

3545 SHANGRI-LA INTERNATIONAL

3548 HOTELES MELIA

3549 AUBERGE DES GOVERNEURS

3550 REGAL 8 INNS

3552 COAST HOTELS

3553 PARK INNS INTERNATIONAL

3558 JOLLY HOTELS

3562 COMFORT INNS

3563 JOURNEY’S END MOTLS

3565 RELAX INNS

3568 LADBROKE HOTELS

3570 FORUM HOTELS

3572 MIYAKO HOTELS

3573 SANDMAN HOTELS

3574 VENTURE INNS

3575 VAGABOND HOTELS

3577 MANDARIN ORIENTAL HOTEL

3579 HOTEL MERCURE

3581 DELTA HOTEL

3583 SAS HOTELS

3584 PRINCESS HOTELS INTERNATIONAL

3585 HUNGAR HOTELS

3586 SOKOS HOTELS

3587 DORAL HOTELS

3588 HELMSLEY HOTELS

3590 FAIRMONT HOTELS

3591 SONESTA HOTELS

3592 OMNI HOTELS

3593 CUNARD HOTELS

3595 HOSPITALITY INTERNATIONAL

3598 REGENT INTERNATIONAL HOTELS

3599 PANNONIA HOTELS

3603 NOAH’S HOTELS

3612 MOVENPICK HOTELS

3615 TRAVELODGE

3620 TELFORD INTERNATIONAL

3622 MERLIN HOTELS

3623 DORINT HOTELS

3625 HOTLE UNIVERSALE

3629 DAN HOTELS

3633 RANK HOTELS

3634 SWISSOTEL

3635 RESO HOTELS

3636 SAROVA HOTELS

3637 RAMADA INNS

3637 RAMADA LIMITED

3638 HO JO INN

3638 HOWARD JOHNSON

3639 MOUNT CHARLOTTE THISTLE

3640 HYATT HOTEL

3641 SOFITEL HOTELS

3642 NOVOTEL HOTELS

3643 STEIGENBERGER HOTELS

3644 ECONO LODGES

3645 QUEENS MOAT HOUSES

3646 SWALLOW HOTELS

3647 HUSA HOTELS

3648 DE VERE HOTELS

3649 RADISSON HOTELS

3650 RED ROOK INNS

3651 IMPERIAL LONDON HOTEL

3652 EMBASSY HOTELS

3653 PENTA HOTELS

3654 LOEWS HOTELS

3655 SCANDIC HOTELS

3656 SARA HOTELS

3657 OBEROI HOTELS

3658 OTANI HOTELS

3659 TAJ HOTELS INTERNATIONAL

3660 KNIGHTS INNS

3661 METROPOLE HOTELS

3663 HOTELES EL PRESIDENTS

3664 FLAG INN

3665 HAMPTON INNS

3666 STAKIS HOTELS

3668 MARITIM HOTELS

3670 ARCARD HOTELS

3671 ARCTIA HOTELS

3672 CAMPANIEL HOTELS

3673 IBUSZ HOTELS

3674 RANTASIPI HOTELS

3675 INTERHOTEL CEDOK

3677 CLIMAT DE FRANCE HOTELS

3678 CUMULUS HOTELS

3679 DANUBIUS HOTEL

3681 ADAMS MARK HOTELS

3682 ALLSTAR INNS

3684 BUDGET HOST INNS

3685 BUDGETEL HOTELS

3686 SUISSE CHALETS

3687 CLARION HOTELS

3688 COMPRI HOTELS

3688 COMPRI HOTELS

3690 COURTYARD BY MARRIOTT

3689 CONSORT HOTELS

3691 DILLION INNS

3692 DOUBLETREE HOTELS

3693 DRURY INNS

3694 ECONOMY INNS OF AMERICA

3695 EMBASSY SUITES

3696 EXEL INNS

3697 FARFIELD HOTELS

3698 HARLEY HOTELS

3699 MIDWAY MOTOR LODGE

3700 MOTEL 6

3701 GUEST QUARTERS (Formally PICKETT SUITE HOTELS)

3702 THE REGISTRY HOTELS

3703 RESIDENCE INNS

3704 ROYCE HOTELS

3705 SANDMAN INNS

3706 SHILO INNS

3707 SHONEY’S INNS

3709 SUPER8 MOTELS

3710 THE RITZ CARLTON HOTELS

3711 FLAG INNS (AUSRALIA)

3712 GOLDEN CHAIN HOTEL

3713 QUALITY PACIFIC HOTEL

3714 FOUR SEASONS HOTEL (AUSTRALIA)

3715 FARIFIELD INN

3716 CARLTON HOTELS

3717 CITY LODGE HOTELS

3718 KAROS HOTELS

3719 PROTEA HOTELS

3720 SOUTHERN SUN HOTELS

3721 HILTON CONRAD

3722 WYNDHAM HOTEL AND RESORTS

3723 RICA HOTELS

3724 INER NOR HOTELS

3725 SEAINES PLANATION

3726 RIO SUITES

3727 BROADMOOR HOTEL

3728 BALLY’S HOTEL AND CASINO

3729 JOHN ASCUAGA’S NUGGET

3730 MGM GRAND HOTEL

3731 HARRAH’S HOTELS AND CASINOS

3732 OPRYLAND HOTEL

3733 BOCA RATON RESORT

3734 HARVEY/BRISTOL HOTELS

3835* MASTERS ECONOMY INNS

3736 COLORADO BELLE/EDGEWATER RESORT

3737 RIVIERA HOTEL AND CASINO

3738 TROPICANA RESORT AND CASINO

3739 WOODSIDE HOTELS AND RESORTS

3740 TOWNPLACE SUITES

3741 MILLENIUM BROADWAY HOTEL

3742 CLUB MED

3743 BILTMORE HOTEL AND SUITES

3744 CAREFREE RESORTS

3745 ST. REGIS HOTEL

3746 THE ELIOT HOTEL

3747 CLUBCORP/CLUB RESORTS

3748 WELESLEY INNS

3749 THE BEVERLY HILLS HOTEL

3750 CROWNE PLAZA HOTELS

3751 HOMEWOOD SUITES

3752 PEABODY HOTELS

3753 GREENBRIAH RESORTS

3754 AMELIA ISLAND PLANATION

3755 THE HOMESTEAD

3756 SOUTH SEAS RESORTS

4111 Local/Suburban Commuter Passenger Transportation – Railroads, Feries, Local Water Transportation.

4112 Passenger Railways

4119 Ambulance Services

4121 Taxicabs and Limousines

4131 Bus Lines, Including Charters, Tour Buses

4131 Tour Buses

4214 Delivery Services – Local

4214 Freight Carriers

4214 Motor Freight Carriers

4214 Moving and Storage Companies

4214 Trucking – Local/Long Distance

4215 Courier Services – Air or Ground

4215 Fright Forwarders

4225 Storage

4225 Warehousing, Public

4411 Cruise Lines

4411 Steamship Lines

4457 Boat Rentals and Leases

4468 Marinas, Marine Service, and Supplies

4511 Airlines, Air Carriers ( not listed elsewhere)

4582 Airports, Airport Terminals

4582 Flying Fields

4722 Travel Agencies and Tour Operations

4723 Package Tour Operators (For use in Germany only)

4784 Toll and Bridge Fees

4789 Transportation Services, Not elsewhere classified)

4812 Telecommunications Equipment including telephone sales

4814 Fax services

4814 Telecommunication service including local and long distance calls, credit card calls, calls through use of magnetic-strip reading telephones and fax services

4815 VisaPhone

4821 Telegraph services

4829 Money Orders – Wire Transfer

4899 Cable and other pay television (previously Cable Services)

4900 Electric, Gas, Sanitary and Water Utilities

5013 Motor vehicle supplies and new parts

5021 Office and Commercial Furniture

5039 Construction Materials, Not Elsewhere Classified

5044 Office, Photographic, Photocopy, and Microfilm Equipment

5045 Computers, Computer Peripheral Equipment, Software

5046 Commercial Equipment, Not Elsewhere Classified

5047 Medical, Dental Ophthalmic, Hospital Equipment and Supplies

5051 Metal Service Centers and Offices

5065 Electrical Parts and Equipment

5072 Hardware Equipment and Supplies

5074 Plumbing and Heating Equipment and Supplies

5085 Industrial Supplies, Not Elsewhere Classified

5094 Precious Stones and Metals, Watches and Jewelry

5099 Durable Goods, Not Elsewhere Classified

5111 Stationery, Office Supplies, Printing, and Writing Paper

5122 Drugs, Drug Proprietors, and Druggist’s Sundries

5131 Piece Goods, Notions, and Other Dry Goods

5137 Men’s Women’s and Children’s Uniforms and Commercial Clothing

5139 Commercial Footwear

5169 Chemicals and Allied Products, Not Elsewhere Classified

5172 Petroleum and Petroleum Products

5192 Books, Periodicals, and Newspapers

5193 Florists’ Supplies, Nursery Stock and Flowers

5198 Paints, Varnishes, and Supplies

5199 Non-durable Goods, Not Elsewhere Classified

5200 Home Supply Warehouse Stores

5211 Lumber and Building Materials Stores

5231 Glass Stores

5231 Paint and Wallpaper Stores

5231 Wallpaper Stores

5251 Hardware Stores

5261 Nurseries – Lawn and Garden Supply Store

5271 Mobile Home Dealers

5300 Wholesale Clubs

5309 Duty Free Store

5310 Discount Stores

5311 Department Stores

5331 Variety Stores

5399 Misc. General Merchandise

5411 Grocery Stores

5411 Supermarkets

5422 Freezer and Locker Meat Provisioners

5422 Meat Provisioners – Freezer and Locker

5441 Candy Stores

5441 Confectionery Stores

5441 Nut Stores

5451 Dairy Products Stores

5462 Bakeries

5499 Misc. Food Stores – Convenience Stores and Specialty Markets

5511 Car and Truck Dealers (New and Used) Sales, Service, Repairs, Parts, and Leasing

5521 Automobile and Truck Dealers (Used Only)

5531 Automobile Supply Stores

5532 Automotive Tire Stores

5533 Automotive Parts, Accessories Stores

5541 Service Stations ( with or without ancillary services)

5542 Automated Fuel Dispensers

5551 Boat Dealers

5561 Recreational and Utility Trailers, Camp Dealers

5571 Motorcycle Dealers

5592 Motor Home Dealers

5598 Snowmobile Dealers

5611 Men’s and Boy’s Clothing and Accessories Stores

5621 Women’s Ready-to-Wear Stores

5631 Women’s Accessory and Specialty Shops

5641 Children’s and Infant’s Wear Stores

5651 Family Clothing Stores

5655 Sports Apparel, Riding Apparel Stores

5661 Shoe Stores

5681 Furriers and Fur Shops

5691 Men’s and Women’s Clothing Stores

5697 Tailors, Seamstress, Mending, and Alterations

5698 Wig and Toupee Stores

5699 Miscellaneous Apparel and Accessory Shops

5712 Furniture, Home Furnishings, and Equipment Stores, Except Appliances

5713 Floor Covering Stores

5714 Drapery, Window Covering and Upholstery Stores

5718 Fireplace, Fireplace Screens, and Accessories Stores

5719 Miscellaneous Home Furnishing Specialty Stores

5722 Household Appliance Stores

5732 Electronic Sales

5733 Music Stores, Musical Instruments, Piano Sheet Music

5734 Computer Software Stores

5735 Record Shops

5811 Caterers

5812 Eating places and Restaurants

5813 Drinking Places (Alcoholic Beverages), Bars, Taverns, Cocktail lounges, Nightclubs and Discotheques

5814 Fast Food Restaurants

5912 Drug Stores and Pharmacies

5921 Package Stores – Beer, Wine, and Liquor

5931 Used Merchandise and Secondhand Stores

5832 Antique Shops – Sales, Repairs, and Restoration Services

5933 Pawn Shops and Salvage Yards

5935 Wrecking and Salvage Yards

5937 Antique Reproductions

5940 Bicycle Shops – Sales and Service

5941 Sporting Goods Stores

5942 Book Stores

5943 Stationery Stores, Office and School Supply Stores

5944 Watch, Clock, Jewelry, and Silverware Stores

5945 Hobby, Toy, and Game Shops

5946 Camera and Photographic Supply Stores

5947 Card Shops, Gift, Novelty, and Souvenir Shops

5948 Leather Foods Stores

5949 Sewing, Needle, Fabric, and Price Goods Stores

5950 Glassware/Crystal Stores

5960 Direct Marketing- Insurance Service

5961 Mail Order Houses Including Catalog Order Stores, Book/Record Clubs (No longer permitted for U.S. original presentments)

5962 Direct Marketing – Travel Related Arrangements Services

5963 Door-to-Door Sales

5964 Direct Marketing – Catalog Merchant

5965 Direct Marketing – Catalog and Catalog and Retail Merchant

5966 Direct Marketing- Outbound Telemarketing Merchant

5967 Direct Marketing – Inbound Teleservices Merchant

5968 Direct Marketing – Continuity/Subscription Merchant

5969 Direct Marketing – Not Elsewhere Classified

5970 Artist’s Supply and Craft Shops

5971 Art Dealers and Galleries

5972 Stamp and Coin Stores – Philatelic and Numismatic Supplies

5973 Religious Goods Stores

5975 Hearing Aids – Sales, Service, and Supply Stores

5976 Orthopedic Goods Prosthetic Devices

5977 Cosmetic Stores

5978 Typewriter Stores – Sales, Rental, Service

5983 Fuel – Fuel Oil, Wood, Coal, Liquefied Petroleum

5992 Florists

5993 Cigar Stores and Stands

5994 News Dealers and Newsstands

5995 Pet Shops, Pet Foods, and Supplies Stores

5996 Swimming Pools – Sales, Service, and Supplies

5997 Electric Razor Stores – Sales and Service

5998 Tent and Awning Shops

5999 Miscellaneous and Specialty Retail Stores

6010 Financial Institutions – Manual Cash Disbursements

6011 Financial Institutions – Manual Cash Disbursements

6012 Financial Institutions – Merchandise and Services

6051 Non-Financial Institutions – Foreign Currency, Money Orders (not wire transfer) and Travelers Cheques

6211 Security Brokers/Dealers

6300 Insurance Sales, Underwriting, and Premiums

6381 Insurance Premiums, (no longer valid for first presentment work)

6399 Insurance, Not Elsewhere Classified ( no longer valid for first presentment work)

7011 Lodging – Hotels, Motels, Resorts, Central Reservation Services

(not elsewhere classified)

7012 Timeshares

7032 Sporting and Recreational Camps

7033 Trailer Parks and Camp Grounds

7210 Laundry, Cleaning, and Garment Services

7211 Laundry – Family and Commercial

7216 Dry Cleaners

7217 Carpet and Upholstery Cleaning

7221 Photographic Studios

7230 Barber and Beauty Shops

7251 Shop Repair Shops and Shoe Shine Parlors, and Hat Cleaning Shops

7261 Funeral Service and Crematories

7273 Dating and Escort Services

7276 Tax Preparation Service

7277 Counseling Service – Debt, Marriage, Personal

7278 Buying/Shopping Services, Clubs

7296 Clothing Rental – Costumes, Formal Wear, Uniforms

7297 Massage Parlors

7298 Health and Beauty Shops

7299 Miscellaneous Personal Services ( not elsewhere classifies)

7311 Advertising Services

7321 Consumer Credit Reporting Agencies

7332 Blueprinting and Photocopying Services

7333 Commercial Photography, Art and Graphics

7338 Quick Copy, Reproduction and Blueprinting Services

7339 Stenographic and Secretarial Support Services

7342 Disinfecting Services

7342 Exterminating and Disinfecting Services

7349 Cleaning and Maintenance, Janitorial Services

7361 Employment Agencies, Temporary Help Services

7372 Computer Programming, Integrated Systems Design and Data Processing Services

7375 Information Retrieval Services

7379 Computer Maintenance and Repair Services, Not Elsewhere Classified

7392 Management, Consulting, and Public Relations Services

7393 Protective and Security Services – Including Armored Cars and Guard Dogs

7394 Equipment Rental and Leasing Services, Tool Rental, Furniture Rental, and Appliance Rental

7395 Photofinishing Laboratories, Photo Developing

7399 Business Services, Not Elsewhere Classified

7512 Car Rental Companies ( Not Listed Below)

7513 Truck and Utility Trailer Rentals

7519 Motor Home and Recreational Vehicle Rentals

7523 Automobile Parking Lots and Garages

7531 Automotive Body Repair Shops

7534 Tire Re-treading and Repair Shops

7535 Paint Shops – Automotive

7538 Automotive Service Shops

7542 Car Washes

7549 Towing Services

7622 Radio Repair Shops

7623 Air Conditioning and Refrigeration Repair Shops

7629 Electrical And Small Appliance Repair Shops

7631 Watch, Clock, and Jewelry Repair

7641 Furniture, Furniture Repair, and Furniture Refinishing

7692 Welding Repair

7699 Repair Shops and Related Services –Miscellaneous

7829 Motion Pictures and Video Tape Production and Distribution

7832 Motion Picture Theaters

7841 Video Tape Rental Stores

7911 Dance Halls, Studios and Schools

7922 Theatrical Producers (Except Motion Pictures), Ticket Agencies

7929 Bands, Orchestras, and Miscellaneous Entertainers (Not Elsewhere Classified)

7932 Billiard and Pool Establishments

7933 Bowling Alleys

7941 Commercial Sports, Athletic Fields, Professional Sport Clubs, and Sport Promoters

7991 Tourist Attractions and Exhibits

7992 Golf Courses – Public

7993 Video Amusement Game Supplies

7994 Video Game Arcades/Establishments

7995 Betting (including Lottery Tickets, Casino Gaming Chips, Off-track Betting and Wagers)

7996 Amusement Parks, Carnivals, Circuses, Fortune Tellers

7997 Membership Clubs (Sports, Recreation, Athletic), Country Clubs, and Private Golf Courses

7998 Aquariums, Sea-aquariums, Dolphinariums

7999 Recreation Services (Not Elsewhere Classified)

8011 Doctors and Physicians (Not Elsewhere Classified)

8021 Dentists and Orthodontists

8031 Osteopaths

8041 Chiropractors

8042 Optometrists and Ophthalmologists

8043 Opticians, Opticians Goods and Eyeglasses

8044 Opticians, Optical Goods, and Eyeglasses (no longer valid for first presentments)

8049 Podiatrists and Chiropodists

8050 Nursing and Personal Care Facilities

8062 Hospitals

8071 Medical and Dental Laboratories

8099 Medical Services and Health Practitioners (Not Elsewhere

Classified)

8111 Legal Services and Attorneys

8211 Elementary and Secondary Schools

8220 Colleges, Junior Colleges, Universities, and Professional Schools

8241 Correspondence Schools

8244 Business and Secretarial Schools

8249 Vocational Schools and Trade Schools

8299 Schools and Educational Services ( Not Elsewhere Classified)

8351 Child Care Services

8398 Charitable and Social Service Organizations

8641 Civic, Fraternal, and Social Associations

8651 Political Organizations

8661 Religious Organizations

8675 Automobile Associations

8699 Membership Organizations ( Not Elsewhere Classified)

8734 Testing Laboratories ( non-medical)

8911 Architectural – Engineering and Surveying Services

8931 Accounting, Auditing, and Bookkeeping Services

8999 Professional Services ( Not Elsewhere Defined)

9211 Court Costs, including Alimony and Child Support

9222 Fines

9223 Bail and Bond Payments

9311 Tax Payments

9399 Government Services ( Not Elsewhere Classified)

9402 Postal Services – Government Only

9405 Intra – Government Transactions

9700 Automated Referral Service ( For Visa Only)

9701 Visa Credential Service ( For Visa Only)

9702 GCAS Emergency Services ( For Visa Only)

9950 Intra – Company Purchases ( For Visa Only)

APPENDIX IV

DESCRIPTION: FULTON CO BOE - CHIEF OF STAFF STL $2500

MCC Range Include/ExcSTL 4215 4215 I 4225 4225 I 4899 4899 I 5085 5085 I 5111 5111 I 5261 5261 I 5399 5399 I 5411 5411 I 5499 5499 I 5532 5532 I 5533 5533 I 5599 5599 I 5811 5811 I 5943 5943 I 5960 5960 I 5961 5961 I 5992 5992 I 7296 7296 I 7375 7375 I 7399 7399 I 7538 7538 I 8398 8398 I 9399 9399 I 0763 2842 I 4761 4784 I 4789 4814 I 5013 5044 I 5046 5169 I 5192 5499 I 5611 5733 I 5735 5812 I 5814 5912 I 5931 5933 I 5937 5950 I 5963 5978 I 5994 5999 I 7032 7251 I 7299 7311 I 7332 7361 I 7392 7399 I 7622 7994 I 7996 7999 I 8043 8044 I 8071 8099 I 8211 8999 I

9402 9405 I 9999 9999 E

APPENDIX V