REVENUE CYCLE CASES Page 1

01234156781248675939

9 9 89 4S*64A;T605-)7A85-)/+,5B1)149+2,+90)856>2455+3*43

5
9!
"#$%&%'()*+,-./0-1)2+#+345/4667,80-4#39+:+-4*6+
/4,;+-0#<+-16+1+/'=+##5>694#04?@,0:0#466>'./0-1
5)63)#6>2,)38A+:,)B#)#10574/06>74,/4#3),A14,3?
C5-1+/4,;+-D52)2864,0->:,+B'1)B+9+,'1+433+3
*,+43'A4##+3:))35'7,+51/+4-5'4#3460/0-+358226>
)77,)E+#:))35?F)34>'./0-1D5G4,;+-0547866H,4#:+
74,/+,5D/4,;+-B0-145-,)#:6)A46A85-)/+,*45+?"#H
3++3'-1+/4,;+-D5,+28-4-0)#7),6)B2,0A+54#310:1
I8460->3,4B5A85-)/+,57,)/ )-1+,=+##5>694#04A0-0+5
4#3+9+#7,)/-1+#+0:1*),0#:5-4-+)7J+BK+,5+>?L8,H
,+#-6>./0-1D5G4,;+-1457),->+/26)>++5?F1+5+0#A683+
546+55-477'51+675-)A;+,5'74,/64*),+,5'5107-582+,905),5'
4#3A6+,0A465-477?(+A+#-6>./0-1145#)-0A+343+A60#+0#
2,)70-54#3546+5'B106+10528,A145+5)72,)38A-57),,+H
546+149+A)#-0#8+3-),05+?C6-1)8:1-1+A)/24#>3)+5
#)-2,+24,+4830-+370#4#A0465-4-+/+#-5'()*+,-./0-1
145A)//0550)#+3>)8,28*60A4AA)8#-0#:70,/-)455+55
105A)/24#>D5546+52,)A+38,+54#3A)#-,)65?./0-1D5
G4,;+-,+9+#8+A>A6+2,)A+38,+54,+3+5A,0*+30#-1+7)6H
6)B0#:24,4:,4215M
L85-)/+,52851-1+0,51)220#:A4,-5-)-1+A1+A;H
)8-,+:05-+,B1+,+4A6+,;2,)A+55+5-1+546+?F1+/4,;+-
1457)8,,+:05-+,5'*8--1+>4,+#)-3+30A4-+3-)52+A070A
546+5A6+,;5*+A485+-1+A6+,;5264>/4#>,)6650#-1+34>H
-)H34>)2+,4-0)#5?"#4330-0)#-)A1+A;0#:)8-A85-)H
/+,5'546+5A6+,;5B0665-)A;51+69+5'8#6)433+609+,>
04
A1+A;5?"7-1+A85-)/+,05#)-)#-1+605-'-1+A1+A;054AH
A+2-+37),24>/+#-4#3264A+30#-1+A451,+:05-+,3,4B+,?
F1+A6+,;-1+#:09+5-1+A85-)/+,4,+A+02-?
F1+/4U),0->)7546+54,+7),A451?F1+A6+,;,+H
A+09+5-1+A4517,)/ -1+A85-)/+,'/4;+5A14#:+'4#3
0558+54,+A+02-7),-1+28,A145+?
C--1++#3)7-1+5107-'-1+582+,905),,+-8,#5-1+
A451,+:05-+,3,4B+,5A)#-40#0#:-1+A451'A1+A;5'4#3
A,+30-A4,35,+A+02-5-)-1+-,+458,>A6+,;4#350:#54
6):-14-1+14514#3+30#-1+A4513,4B+,5?F1+A6+,;
64-+,A)8#-5-1+A4514#3A,+30-A4,3546+5?V50#:4
5-4#346)#+=L'1+,+A),35-1+-)-46546+54/)8#-50#
-1+546+5U)8,#464#3-1+:+#+,46W+3:+,.46+54#3L451
4AA)8#-5?F1+F,+458,>A6+,;-1+#2,+24,+543+2)50-5602
4#33+609+,5-1+A451'A1+A;5'4#3A,+30-A4,39)8A1+,5
-)-1+6)A46*,4#A1)7-1+*4#;-B)*6)A;54B4>7,)/-1+
/4,;+-?
XYZ[\4]?L,
Y^_+4-+434-476)B304:,4/)7-1+A8,,+#-5>5-+/?
*?L,+4-+45>5-+/76)BA14,-)7-1++`05-0#:5>5-+/?
A?C#46>E+-1+0#-+,#46A)#-,)6B+4;#+55+50#-1+5>5H
-+/?G)3+6>)8,,+52)#5+4AA),30#:-)-1+50̀A4-H
+:),0+5)721>50A46A)#-,)64A-090-0+552+A070+30#
L@.@?
a9b
0b9c
-,8A;5'),2+,7),/ )-1+,-45;5453+/4#30#94,0)85 7dc5
9!
4,+45,05+54#374665-1,)8:1)8--1+34>?F10576803
B),;3+/4#3/4;+5-1+4550:#/+#-)7A6+,;5-)52+A070A
,+:05-+,50/2,4A-0A46?
C--1+*+:0##0#:)7-1+5107-'-1+5107-582+,905),
A)66+A-57)8,A451,+:05-+,3,4B+,57,)/ -1+-,+458,>
A6+,;0#4#)770A+0#-1+*4A;)7-1+/4,;+-?F1+3,4B+,5
A)#-40#N$OO+4A10#5/466*0665P;#)B#4576)4-Q-)+#H
4*6+-1+A6+,;5-)/4;+A14#:+?F1+582+,905),50:#54
6):0#30A4-0#:-14-1+145-4;+#A85-)3>)7-1+76)4-4#3
264A+5-1+3,4B+,50#-)-1+,+52+A-09+A451,+:05-+,5?
.46+5-)A85-)/+,54,+7),A451'A1+A;'),A,+30-
A4,3)#6>?L,+30-A4,3546+54,+2+,7),/+30#-1+85846
B4>?F1+A6+,;5B02+5-1+A4,34#3)*-40#5)#60#+42H
2,)9467,)/-1+A4,30558+,4--1+-0/+)7546+?F1+A85H
-)/+,-1+#50:#5-1+A,+30-A4,39)8A1+,'B10A1-1+A6+,;
264A+50#452+A046A)/24,-/+#-)7-1+A451,+:05-+,
3,4B+,?F1+A85-)/+,,+A+09+54,+A+02-7),-1+28,A145+
4#34A)2>)7-1+A,+30-A4,39)8A1+,?
R),24>/+#-5*>A1+A;'-1+A6+,;,+I80,+5-1+A85H
-)/+,-)2,+5+#-4946033,09+,D560A+#5+?F1+60A+#5+#8/H
*+,05433+3-)-1+A1+A;4#3-1+A1+A;05/4-A1+34:40#5-
.20A+"5(0:1-B45+5-4*6051+30#$%%O0#<)5-)#'B1+,+
0-*+:4#0/2),-0#:+`)-0A520A+54#3A));0#:548A+5
7,)/ "#3044#3L10#4?F1+A)/24#>305-,0*8-+5-1+5+
52+A046->7))35-)+-1#0A7))351)25'A47e5'4#3,+5-48H
,4#-54A,)55-1+A)8#-,>?"#4330-0)#-)0-5<)5-)#1+43H
I84,-+,54#3B4,+1)85+'-1+A)/24#>1454305-,0*8-0)#
A+#-+,0#f60E4*+-1'J+BK+,5+>?.20A+"5(0:1-A8,,+#-6>
+/26)>5)9+,$OO2+)26+'1453)E+#5)7582260+,5'4#3
-,43+50#18#3,+35)7+-1#0A4#3+`)-0A7))357,)/ 466
)9+,-1+B),63?
(+A+#-6>.20A+"5(0:1-145*++#,+A+090#:A)/H
2640#-57,)/A85-)/+,54#3582260+,54*)8-*0660#:'5102H
20#:'4#324>/+#-+,,),5?G4#4:+/+#-*+60+9+5-14-
-1+5+A)/2640#-55-+/'0#24,-'7,)/4#4#-0I84-+3A)/H
28-+,5>5-+/?.20A+D5A8,,+#-0#7),/4-0)#5>5-+/ 0#H
A683+5/4#8462,)A+38,+55822),-+3*>0#3+2+#3+#-
P#)##+-B),;+3Q=L50#+4A13+24,-/+#-'B10A1A4##)-
A)//8#0A4-+B0-1+4A1)-1+,?g)A8/+#-76)B5*+-B++#
-1+3+24,-/+#-505+#-0,+6>0#14,3HA)2>7),/?F1+7)6H
6)B0#:0543+5A,02-0)#)70-5,+9+#8+A>A6+4--1+<)5-)#
1+43I84,-+,5)770A+?
 REVENUE CYCLE CASES Page 2

012345 67839
634
   !
  "!'("# 
"  "!%&" #"+
 "    !! '(%&" #
#$%&"!!! !!  ""!%
"  "" "#!  " ,!  ! +"+ 
 " '( " $"!)  "!*+"+
  # "*+*     "9:; <%=>$*+-
 *"+  %, "!  + !  ""
  # "*     / "-
+" # "*" !'(%: *+"  
  "!    " "" "+ +%
+  %,+#  # - ,"&!! -
" "!% ""#   ""!%
.  # "* "-
!+!  "" 33?
46%( 39@
"#" ! #!%
 !%. "#! "*  %( !# #$  !%
+ "!'("-  % "  # + -
" /" & " - !% . $  # -
"%&" #"*+   
  # " (<<# %
"-/*    " %'  !##" "!-
""!%  " ! +
,  # "    " # " 9=%
"+%&! +"-
+%&+" - ABCDEF GHIJKLMNOLPBQRSLTUVGKWSXYIVGG
""    "!* 
" '("#  "  DH7'
&8
ZKLS!
ZZCP
 *
P[H%*LTKLMY
"
\"

ZTSI]
 ^_`_-
%&" #"*+    
 #  !
 a
 ! * *"
"-&!!""    "   *  ! - !  !  *"#-
""!%    !     &   b 8!b7
,  "!   - ! 
  
   %<   * !
 "+  #! "!%, $  " "          !
     # "%.  #+-    "  !    c d
d   
*  +   #   
  *   * 
   +*"
 #"   "%,  #"   " #
#  ##%e    

* &8 7 $  "# 
"+   "  !  #!   " 
 %,+# +  f: "> %""  *
"!% ! ## #!   ##  -
,"+/  "   #! !%&87
" !! "*   "" " # 
" "!'(0+#   )
"! ""!%
11423 383
45645 67839
63 33g3&8
h
731i 823
"!  ##- !
,!  !# ! " "- !!%,  " " -
! %7!  * #!   ! *-! **"  +- %
" " #+%8#  8&87 *!/  #  -
"!" !    *  "" "  %,  
+ !  +"- "!*+-
! " % ! "   j"! "
,! "    !%,!"#  " &87
"!*+"! "- !" "!%
  !  %,!    #!"  &87 
  "!%. !  *  "" # %#! 
" * +"! # - !**+"
REVENUE CYCLE CASES Page 3

012345672894
04 347724923415
4247
458
8 
8i45288614
156

412
470412*6
2074

2342
1752081012348417478
4
04 341234 382234209474984850
9 4
8
4
074124
414452
81055880207741228234 5674
4017965398
4231i672388307
5672894
7490
47775810
92081 3445042867478948307701728611
54
01234
4386744
294124
0805
4 814
4726
1215814
202012814038
388
0472348417478
4
04
8924
9011
0127 88728
490174016748872324
48124
285804787285
447485694128
4531474 182014
89 49
427 34123488
70
72
305334674728052340249778
8923473447 34 84144
704j6
4172348149844

43867454
74178145882347285
447428234 6
01234441*6
2078
444417 2234
7474
294121234745815881023234887 4182340
720754
4
8873
8774
28234730014
29412 34
43867454
23416 klmmmm01747
247234014128
76700
0428
4452234024971 72344
7774*6
2074
602234
612020477304 81
4540282347285
4474856 0
9 1415815412
20168130788728
4
941223474754
55477472348417478
4
04
89 n430
498
449844798
48874
42
401
24
901587472347478
4
10472347285
4474 1747015
474116 o6
0123490fggm7
8569412012347474
29412 347478
4
77249 3844
4
75402328
8497p91
62892058727234742
1752081728234747014128
 
4675488728
474
440160201234
4
5812
815872888778558612701234414
4 12346748234e124
1428
010118
4
01
4
04 88774589015344
198
486
8

81
45402823488712347285
4474234 56

4125672894
7 e1fggq4
774772
2428
730014
2941254

4
472348878
730 45014 o450012824
0745674823414
9412282345672894
3454

4
4723
44580478 861589420208134587430788
7282341403
2340801 8823474802323488728234 8
38801472498
49814284+123456

412
5

04
1234230
810232347285
4474856 
84
212
178
943075891
89 709
9412070401234730014
29412 740167488728401072
0628
814887
340014
2941254

40472345874747 n0767014779847288201887
896073
8
4
7
8924
9011
4
4728580478234747 4
720758612728
42349 01307
4386741
018054 145807904282345672894
12348234
07
474234928
488728
453017
04012340014
29412 3454
23415
424714 4
887e15 37
0458948148234

458
01234558612
4540476700
04 34747 
47288072
0628
70123458612
 238630207
8
4
7724962892056247234558612
45404 72020278
00185208101/828*08
1002
5812
855861201234414
44
04 072
0624788728qm722471456748232
 !3730
486
605558612010
9 28
4 187447
8777478862kfmqmmmmmm4
4

04077478
4

8546
478
0124
15812
8589 341-
4
0774862307814729498

015412894
4589941208178
53147 347
47817232340144
8
4238234
"#$%&'#() 022488728
402328498447374+1428
 *
424280
9823456

41277249 183498
4231frq498447
 *
42477249853
282344+0720177249 14
30756

412670147798484
7
5 1,42340124
15812
841477470123477 5672894
7
4
4530188728
473823497447
249 -8486

478174558
012823470+52 1429190081788
701
441644
4
.894
48
047837055812
85200204774500401234 8234745672894
73844

4184+4
041501
8
*.5812
8984 4970234
88723223
42412340
6701477
 /
4
477249853
28
447014589624

42081730p887
48
4
46218274124
7
7477249 232
478472345812
84147747 88
014128
914941256747728586271
232860412004 4
0758998161428
8044020924856
9412208182
17520817
012345678995:;<=>1?@3=A34BC:D6EFGDH 14824120786
54823474
8497
4727023
4
71206245586120177249305307589
@G=GE34IJBAKK97DL 0120818916
8546
47768
24721814
MN'#OP'#(QRSPTTU&VV#'WX#Y&ZY[\&]#'V&TR^ /*8
7220817 3474589624
7
41821428
4
15118273
42424414
294127 0124
4
_`aO P\Rb PcdZ'` %\ (
4
887e15 0723472472
80188072
0

294125899610520812475423
8633

5885694127
628
012341024.2247 !72073401fghf01/8 s863444130
471014414124+4
228
28*08
104
88778
001704 4+
477180108181234
8
024147784

 REVENUE CYCLE CASES Page 4

01123456378933
193393 87898 181399 95778.9
/9892997939631/9
986997393759591 78179 89.91
1293 931921/93 93
9
/98 8937

78.817921/ 937

78.
! 9
/9895778.9298 3
793 819
"#!$%&'&(&)$$*+"$,-  .9319781791739398319631/9
93 9319
193359.78398 631/9 378 9922793937

78.81797899
/98 8
7319191 890
979893 939
9398 791 398399.91
19:?9
/98
198/ 86  837593989933 631/9 992789:?9
/98997939.9
7821/ 718134051 866 87 8
912511239 1
1293 9319 8639371/ 86 6
 9
66939181 21/ 631/91916/9809 9 1
:?365377 9.9992982793
 63912998
159/391/
8 3 7 99.91
7899
/98:99812 19
6819 59 168317 2901123 3396
1/ :?92
9
93 8 16836//  8398371

699/78 7899
/983193 939
9398 9.989 9.99
/98
 79 8929631/943977 818789 @
189997
129=168 1693 89
97569 632997 78.2 359193 93 :?36// 19.989 9.99
/98929
9
9398 794390
9 718319 83 7187373  18793916/983 86
 939

1
7 9
1987293 939
9398 791869311991 181 16837897.7 .989 9.97 73
 997 78.73 9
 5919
19931/ 8 1/
699/78 916/983 998279789
6 
9
9279 1
7931293 9319 9
/98
989
9
911891
1293 931973398
19 91639159639 3931299 39:819
#$A *B,$"$,-
9 3997
3
193359.783789/ 711/17
1
1293 93191937

78.817917339819 733 2297/ 89/

19931 9993
1837
37

78.9
/9811291
793;78179 8 5771299778. 81
9878.5116789/ 7;  
9.91
793< 9398195778.9
/981 8 1.31 9739/983< 8 / 718 7878.631/9
9278 1
1293 9319733
91919
/983C / 7921
98399891
9 839

3
1878.631/9191773982797893 93  93992 89/7 89 79992918
9
/98989916/983 9398197937. 79391 898/ 86  39 997
1
8 91 7183193 939
9398 79/ 86 6
 1//189/7 8973798 631/9
/983
 93 9  1
 3 93 =168 1 91 9  9599831
19339192787399/7 89733
 83 718:998129 193 939
9398  89 3317 9923 939819 3997
3
79/ 86 
9
93  1
=168 169 8 9
/9899/7 89 793 939819:?
3983719.989 9.99
/98 9
/98
7989 91639929979393129 9 3997
392997939923 89
9 391
199793916/982197  6 9/7 8973179918793: 7/9998
 >9 98 / 86  913 9

1
7 9 13939 92DE1F9
13798G 8/ 86 9
99 397878981789 1
78981365 137789 1
 3997
3=168 >998
377 913  9/ 78 789789 91639 3983937.89923 89/7 897319:?
98991919
7239.113 839839/ 9
/98:99812 992/ 86 
9
8931299 3916/981937

78.9

93 =168 16936// 7H78.9 3997
3
/98:99812 19 9163992
9
93 83983719.989 9.99
/98
 1
 16836//  9398319.98 9:?929979399/7 89 79319
9 9.99
/98 9231 899/7 8973>99187939/ 8
937

78.9299793937

78.8179 / 86 
1339 /1683997919631/9
21/ 93 939
/98 8931299 39 8 1683789 1
:?365377 9.99
.11321/ 9 916399929187939 92279399/7 89 793 899/7 8973
16/98379511235978.37

9 8172 73 7899

/98>9890
9
93 9
13737
8
1919 93 7.7 5712 78.916378.9 398371 18.799231195 82E78 19
37

78.9
/98
9318 1/
6991/
69 92/ 86 
9
93  1
 16836// 1
61/ 7 
78316  1

278.37
8 79398319.989 9.99
/98
5712 78.17 1/
89.11319 79 9.989 9.99
/98997939 168
937

78.81797398398195778.9
 36//  89=168 16921/9:?9

/98 8931299 397327978937

78. /98 8 3997
3193
9799929793
9
/98 9116/983 86
 939181 168378
REVENUE CYCLE CASES Page 5

01234540675282967723529
460123269028029 867 672 9329i12729 283 82 672 93290012
02948677012729472 012680 69 "47748532690280012 092726 20012!692&
6839867
1294801232690280 1 26830126485 740012 1448532690&
 280i129454867 02993294 472348012 672
6 92602636067!34659601299280  02 32690280
" 926026  027!16900122#4 0485  02 o892240012 672 9329012"477485729
$867%2012480298678097!2682 2 48012  & 9293 012 672480123454067 672 9867 48501232&
02'327992 8 26934850012 4#60& 690280* i1272901289480 61693&48
42
25942 1 4678097604
4042 2442348 !1414 2800012 029p2#0012729 283 012
()( 672 93290012$j3269028099012992 485
3*926926  027!169069232 45823029& $0012283012360127299480 61693& 672
"6 23  02016092 7
2 0128097!2682 2  9867
1299012* 683 283 4000125282967
432804423 723529
i12!6921 485729 2 012 092726 20
+,-./0123456789,:;18<1=18>0418>-=?83 401253 9 012 127
2 68301283602 012
345406748
2809 " 43469723529 485012!6921 2
@?AB<43CDC?93EEF8GH * p2#0012729 283 01253683012 092726 2
IJKLMNOLPQRSTURTLTOTUSVLPLW 0012 1448532690280$0012283012" 482
XS$^_)
YSZT6[20U`8\N]4 659!48568 24674%48548 360127299480 6848
2809 699 012
* 683 283 400012528296772352932690280
012 672  6202a42800294672804042 `0 i12 14485729928472 0126485 74 280
99280727 bcc77&0422722 677!1 9 012 672 32690280!401012 092726 2683
!9040 1263a69029 48)68d425 6749846 53 9224
239012!6921 2`6774 9920012
d9485012 29012682#683 048732 7296867792692 61693"477763485
6"0028 29480298 !1692327256023 67729 f20128600612 0126485 74683"4777634850
" 6830129299683 $^_992807202 !401 01253 !1415001269942993274
290012 &
(42)620`8683e&)62!17263012483 09 02948677012729472 012 092726 248012
)7429 9$^_ 48732f67098 g#04854 129  32690280
h6327402683g#40)458 `8$^_60020 06480648 i12680 66"727299224
2 012 672 9329
48
280972
27 442800 29
420!!22  672  9 012"47748532690280683 2 4003602012
i14 72
2716 1!806
43 0&0 6830122#2 3454067$j "723529901232690280* i12 672
48
28094 1273486!6921 2486 "9")68 93294 012847234801232690280$0012283012
d425 360127299480 68$j 699 012* 683
$^_16 67256680485  02016027 283 400012528296772352932690280
6"486048 686792392 9023 "  0296280 24800126479!1292
06836782* 48012
694 32690280 j2280740 647729 2801228
272 683 28301212
16 2#2942823" 482 482442842 016016
2"228 683 92400682 63
42 0 012 680 66"72
748230012496804a6023680485  02k16
2 32690280i12$j729928472 01292400682
"22892064823"$^_68652280092
42!40 92& 63
42!401012126833602 012 029q
392 974682!401012)69"682 &(#72$0683 680480123454067$j " 43469723529i12729
09
432922836048 949
2280i12 0128472 0129240068263
42 4801232690280
$^_ 2#2834092724 92 280234801277!485 683 283 01212 00126 192240 32690280
6965961  $ 92
4 728048236001228301236012$j
7299480 61693&$j 69901232690&
[$^_)
TlN mn
620`816 82 672 326902806040 1263&
28029 867029683 283 4000125282967723529
32690280
a69029 48)68d425)672 9292 280604
2
4 4099280 i126 1922407299224
2 01212 68392&
683028046774280 48 672 34 0940 683677 029 93 0126280 4801234540676 192240 9867
9329 5019516 672 9292 280604
2i129329 692 i1272901286867792692 61693&32 40
6#236472393274
29234829 80012 672 32690& 74683 283 01212 68332 40 740012"68
280"0129292 280604
26001228326136 $0012283012360127299480 66 192240
`8012 672 326902806 672 7299224
2 012 9867
1299 01232690280* 683 283 40
9329 6836867792692 601922&6901693& 0012528296772352932690280
 REVENUE CYCLE CASES Page 6

01232425677283259725
52922 12 672 5467 465567i124129 255825 24252812
912596 15292 5467912512   2 669677255 64474295289129

65648124245 650129725
5294972 )9528 652812 672 592 9442 )
12 28924 648  12655629457 9528 8242812592 248 648129 25
6994 412836732425677283255 128265 4281266952294
2446771232425677283259725
72 12  565285825129725
6467752652
652 64854679125 412826524 5165892 2691 672 5825+429 242528
!"#$% 41225467412 672 826524648728012
6526268667&863561295524  2 6528 672 669677 28128367 672
'52626  27&9165122( 43  2 5467 29489 2412'7743826524
9)824124254679457&26
42 2 412   &1252 5125592 281589 2412
2*827552 4 2699584312 (96 &6521 24679 24129 256 6
2352 1 9679457692 29284 5292 6431612582516 '224529228648
+,+ 592 28
8526526  27&916565282 3428925 12&6521 212 672 5825  286 6 9

'6 28  21652 72 129457&26

42 2  52726 2615^436&6521 29725
1 96779

82428 1252j2 282 5 12 1272 0129725

124
6467752652 6'777684364869
43 7
&191699641238 12965525012&652
-./01231045607891260:;3<3:=>17?60@8 1 29725
1246992 2 1292525467648
A625B7104C8712?37D9:EB:</06F1GB018H 95262 68367 143492512'77438265
244677129725
72 12 9
52726 216589
IJ#KL5#2
$M2NOP#"QJRSTP"UQV"WXP"YPZU"[#Q"\N]
5,5 *256'76 628 ^285687
412&6521 2
5 62546712'77438265249725
52
35&434742648966732'6 2852672592425284 94972 1216589 672 5825648128367 1
_5
74`2& a5
012964&6 48284 4349264854 &165892 64492
bccd648 2967^2 45843 9 25 &16 +429 24129 256 6'7764812125
124926586'72 5 256'7651256  24128265240129725
12472 12
527625 64826 6 64852 2405684677 672 58259412826524
12964e 9 25 &2527962841245126  f452921216589492129725

523412f428,62 292471&2255225 95262 6836752958412 ' 8657283255
76491286 992 76468966342(648 9  1 254670129725
12472 124929412
25'6 201 16 49526 28 672 &19116 454 826524
769286 5644125364^64e 25646752  25624 6485264926892 92
592 01296495524727 gdh2722  4126750129725
26562 128924
&1652 5268643 1522&6521 2 648& 648 248 125264926892648129129

92 4125 626526 1296 15292 826524
01255916 2 5765324'256469 f45292125264926892129725

525 648256'76826725 654812945648 6992 2 129 25e 6994412 ' 865728
 67&6 7
4356884679469 1616242& 325562546764868  12'67649269958437
556522 25 0129725
72 125264926892 412826524
01296416 692542&5
4 67728 01296 15292 9725
52922 129129
648
&1914752924716 2528&2770125    121296 15292 5467512525
4&1&2252(25249432564674292492 4670129725
1246467752652 61658982
6486994432555 a5516 '2241528267   7648 248 &11296 112'64

625225e ' 42 592 2 6484254679457  467761224826918612  252652
012 52242 9972  82 95'28 4 12 77&43 '69167 677 672 64896 15292 564 694
6563561  648  12 6696771294576994
[U52!
ON TSJ#RT$!#Q 41283673242567728325
25e 52242592  4628&12469 25 !"#$%
7692 64582521254742'67515316272 6526268667&863561295524  2
1425252 24620125825 1246467724 '52626  27&9165122( 43  2
2528412925  2 5675272142 9467^2124254679457&26
42 2 412
5825 &17247425825 652669677242528  2*827552 4 2699584312 (
REVENUE CYCLE CASES Page 7

012345673859
8701 05265 1027727388
3079737 63053127589567
65332O172PQ33 P8633
 300 363 12742523063721835 381 3
56275
63
163188239 50162591633874305
236 5923873887838067372395 574
161461
8
18388232126385 382305265 31388385 h<M<Li<jAkl<
7327973 m>l<d
Fn; ?<;:;ok<FFELJ:;ok<?i;<F
!"#$%%&'()%*+!,*%-.,/0#!,#,1 5 381 30825365636816317 35691^32523
2%!3,*4%5.,/)(!%*+#56#(&'7+!%/8 81 383
16232d323563678630373W2381 38
0 36030823082536P8063725627388965 1
9:;<=O>1;<72?@ AB>CCDEFF<;GH<IEJIKLEM<;FECAN
PQ33 183821 7837RSTUV173Q53628W1 05
23623671 e923623082536P80637278367
1797836113765321 782X6574
7 973W230 363872381 38563687257805
236
38 171P85055Y5217863475WQ5362818 23671 e74721 05
592356367878267232523
035425131 1643 136742523651W 16358312387

743
1623223671 8956
363395783 99787426545223316Z 96236
65038874\305
2368823 12512701 
9562123 W312567356321R[7 3825
6 6305682381 372381 38p561 q71 W230 36
018378978748

738W8018 738W558W1172 97 38231605

5923082536563672381 38
\6545278316 1 255WQ53628963]32 536 3
16232
31652369783633^
638874237678
318631252 65
2363037
2592374721 81 385636W23
1741 501 97874825632583632376338Q53628 16358311436
6728522505
7385972r238250
5325783 921235 5
378582563793 63 31831187

7452703Z87423825063 3183

05 336813
35453 05
W231635830 36
7082383 30234558
ORSTUW3189970732981235

562 965 2383 38\34558W1005

17352
721658331 501 4650368256332
95681 3 50328W163832252387

743
16232\3
_3542237 7410536237272523`O172P 1143623
12382373256887716 3436
Q33 a9787482563_78316 8738875 30185  12343361 34367805
23623671 
261810275872 501 978363O237RSSb8W 032387

740 366303738234558W23

5336W237 7413^
1372518
3682563 825063 3183W12387

7452703W31203823

21285 1736143598
56274
65028101
74 2523056638
57474721 81 385636965782367
431635
39651 5362305285

312O172P 1 e887433627412038W3

6728522633
Q33 18Q53628706318378136278743995628W3
1 1605
73859237 59 17411
10748 7

87c747817 7225
65733^03 328367031173 \559237 59 17405
738123
10748 7

614359
65028Q536285311965 1018 163832W1 5472234558W25230166736\38250
5 87388134159936748256306372016825 63 318305
12387

74527031638322523eQ
058368_31 8530131634751 5 381 3625 3
16232\32767 59 17405
7897 3723
181 368
562744558825638 87

743
16232
d72233
5919673WQ536287821 3105 d323eQ0 36630373823825063 31831

2363256e 254238305
23683
3125 87

7452703W311 063123811605

7
1232305
1P887388
6503883819107 72123 5703W7078737123 17 32523082536e9
23816745912132333
162328W072363 23617 742375703W230 364538257823671 1

162321 05701275052732537116 
123823eQ887716 3436143361 3436
05
50328 9652379561275523825063 3183e92362363
Q3337063183816
67423956316819 0568163
123W230 3697 3823825063 31831
236237
3321275592305
2368823f8
723 87

7452703723eQ3
16232
59278WQ536281853]38275815223]1 7259

65038838W1815923887716100528752
j>FIh <k<E=CF:;ok<?i;<F
82536
132805376302 252343361 17 
1202343361 343605265 100528\787P2 6551 5472523617 7238\317 0 3685628

6532531123671
65 3W5336W27 63032 W 26542317 W5
3823082536
13233 5
3W
32305
2368341 782748

73851212 6353823082536P80301637221031703W

363521021 52383 38\78063123
65 38 1630507 38232550328\505265 230308
1808253683013968261238250528Q53628 16372210317038W230 3611 
63
163825
385327418654W2305 P2
27897 1605
73859163722103 782_38385305
25
436572 23eQ3
162321 547223056638
5746372
g5 1333 763  Q5362825 31 123 210317038\3523605
592363722103 78210
O172PQ33 P8
65038838172361 05265 8113 05
1738230308252301863037
283
16232
 REVENUE CYCLE CASES Page 8

0123453253267819
3448123 748

314532875 18
7938
43147k3287345373243
78
314

32347938
43144534
387
3

3212 3745392 134

63945328114758
39848948 8198 1
314771745325326819818 
38
3745
33 43
938
43148 212841745
558
92
58
923745393747 34531984374532875 923147

32347
18 819453313
8 393
157243
^
331-148178138942 314

+/
43
18 344534
387
3
731972532678194237 
 78183
145387713148
33811
45393747 445381618 53 3745345
9 47143
18 214
 7"53
331322 379372
391
245393747 819453
34481231453 453 18
8
857
938
4314 SMn$"[o( )$(SO[\$U
531453 !2 3
6
32337453
3448123 74819 5378 37
237731753182743
73197827

344812389237
 4538
53
3212 37 43

93
445378 372 3
6593782
39425326
4534923147"531
 5743
18 53 818 
33145358
922743
78 37574

98437453 !7798
 393
819453313
8 393

32
97
4538
392743

93
45378 372 3
6
18 45349231478
3 391453938
4314 4531818 
38
37733
8 58
9237878 37
93

#$%&'($)* 12 9182743
287426
3 38734 32378
8+
384389848 98
84532

3147743 82617 811238198 393

2"53123
+
384387743 258
445337417743 393
28198 328
373144453 1938
4
2 18 ,3453143
18 214
 386137737145377 314"5373219 328194537426
3 38738
373144
43-93 

37173822
91445372843 .8
814538
3573"5382617 77314445375

375728 214
 824437732391+0.0 1938
4314"532 3
6 374538
392743

9/
38
387743 258
48
3937139243
 
93
1453938
4314
873977434584
37 37453214
 386137737 "53 1938
43142 3
6
3374537
23
931439 9231474584753
32339
78 378198997
237
4453123p71453938
4314/+4532 3
64531
3143
7453 11
84114453243
4
3
012344567859:;5<7==44>7:?943?@A5B1 2
945378 3145378 37
18 "5312378 39
44532743
453 393
2773144453 !2 3
6
C6:58:DE37B4F834?:5FG9:5FH:D754E<?I 1453822141938
4314819453 327 39
JK($L^

M($3)NO#PQ'RMSTM(UMVW$T'XTYQ'Z$(['\O]
31-1481+33!8743
7_128719391
1453 1938
4314 4453319988
18
253
7
1439
453/+81973144d245331
`ab`87878 28c18473 9d3
14
8741 3
8 393
2 3
6
81973
1
3 2331453
3737^
331 .8
814538
35737374537426
3 3873819 3
-1481 3197819974
437233488
3427 23742645397
453753 .53 37453 3
43
712 9128c793 7819
3748
81478192
 214538
3573^9394531
8411453

314 58784efgg2743
822147
38251748437 7426
3 38732753453198437453948 1314

82
774531841 7453281587
1733
8 3 7798
 393

4538
35733
718 243

3
83758333189939447
924 1312 917 34753731974537426
3 387328 145453
184
3 3197 54819538
87479328318439233 974453751938
4314 4453319453
819438781953
8 4387^
331-1481+33!8743
7 98.8
8
38
378
18 253

 453/+819
_12587331 2 4
89397123`aah 7319744453313
8 393
2 3
6
^
331 -1481 +3358788
3573819 "537512 3
6
3212 374537426
3 38732
81824
1  814 28439 1  41d3
14 4545382617 
78 3734531818 
3
53
34
37314 3 337ijg 438198
4 8
37858
92  891819
32
9745375314
43
63
7"53281
323374738171 6 1445358
92751 "53  891826

 873 324
974
4
7 2843982
77453 17 819978
37314445328

3
8194537426

945453
8
3747 3
31+ 8k3817
3 387327 391453751938
4314
+^
331-1481+338 773 7822377
374584 _1453822141938
4314
3 38141
841
2 331447
924712 917453
737 48631
453 393
2q7314
 1r73143
39
819233214813
745844
258737
477 3
 14453243
49843453 !
32
97 78

+33l3
7_12_189941^
331-1481
 q31998r773144d2"53 393
274531 39
25873783

9247725872338723327 1453822141938
4314d2
3212 37453 !
81974

3
75254974
4374453
2743
7 78
45453
18 253
7819453198437
^
331-1481m78221417743 217747 453948 313
8 393

453938
4314/+
818 
239
377
439748198 13/+7 28439 9231478
34531 39
REVENUE CYCLE CASES Page 9

01234 5657892
295

+ 
+*
!" 1#,, "
##"# 
 $% 452374556
&'#$()#  )",1
#%##*%## - )1"7,1
*## *  &18"1
+%,,   /1#,7
"##--# ,#1#
./)0 # )9:9
#   (#1",#
/1%&' -1"1
%"%,()%#&'-1 
,##1%"
;<=;>>?@ABCAD>
;E<F>DGBCH \ ],45I197JT%"
", ,   -;E<F>DGBCH
218I584JK569L16I#&)M &' "RA^BC>DHCCD^_`
1 _HC>>S#1"-
,-1  1#N R#S("
OPQ: 
(/ Q(1 a ],UJ7T"
)PQ)RS -;E<F>DGBCH"
'Q R"S RA^BC^__HC>>S#1
:-#-1# "-R#S
 &%" ("
1#, 
:",,#1 b ",&,
&)M045I197JTUJ7TV ;<=cFDGH?^d:'
 7-0e-
%&)M0!#
W 9#;E%X4JY7I5%
94197Y f Z",N
 & (M 9 &M%('9VOMg%: & O: O):%:&/(Mg%
'"""1#, :gh]gP)g%:9' %i](MO)& g:%.&(:
#-7#- j a",N
Z 9#;E%1 &.g%$9OP%/g'.g
&%7# k b",N
- 9 &M%)9]P %gl '&) %gl(9' %
RS1 :9' %OPigl
R-SRS1 Wm n)#)
RS#11
RSR"S 452374556
[ 9#;E 7# &n&)M):
- '7-0e- o
 1# (   "1"p"

 EXPENDITURE CYCLE CASES Page 10

01234156781248675939

9
9
79 +*8/*B4,0*,*.1(+3+>6/5*23/5>&5((;/"96(+/"8(/A*4
5
9 ,()*13/2?T4/"9,0*3AA(7",/"92*13+,.*",=Q&,0*
!"#$%$&'()*+,-./,0(1*"*234.3556+7/,3"28*9*:
,3)5*.3+;*,/"<*,05*0*.&=*""4>583"/3?@+/9/"355>
-./,04(52("5>1+(27A*9+(B"("0/463./5>63+.
3"2(+A03+2?C4,0*.3+;*,D41(1753+/,>9+*B&0(B:
*8*+&0*322*2)+*32&A3""*29((24&6+*40.*3,4&3"2
35/./,*247115>(66+(E*"9((24?F(23>&-./,0D4G3+:
;*,/436755:+3"9*63+.*+4D.3+;*,B/,034,+("95(A35
A74,(.*+)34*?!"2**2&,0*.3+;*,D4+*17,3,/("6(+5(B
1+/A*43"20/90H735/,>2+3B4A74,(.*+46+(. (,0*+
=*""4>583"/3A/,/*43"2*8*"6+(. ,0*"*/90)(+/"9
4,3,*(6I*BJ*+4*>?-./,0D4A7++*",5>0346(+,>*.:
15(>**4&/"A572/"9435*44,366&40*564,(A;*+4&63+.
53)(+*+4&40/6,471*+8/4(+4&3"2A5*+/A354,366?'*A*",5>
-./,0034"(,/A*232*A5/"*/"1+(6/,43"2435*4&B0/5*
0/417+A034*4(61+(27A,46(++*435*038*A(",/"7*2,(
+/4*?C5,0(790,0*A(.13">2(*4"(,1+*13+*372/,*2
6/"3"A/354,3,*.*",4&'()*+,-./,0034A(../44/("*2

4
A5*+;1+/",43A0*A;3"2+*A(+24/,/",0*2/9/,35A0*A;
+*9/4,*+?-0*,0*"6/5*4,0*/"8(/A*3"2.3/54,0*A0*A;
,(,0*47115/*+?C,,0**"2(6,0*23>&40*1+/",43
03+2:A(1>P(7+"358(7A0*+6+(.,0*=Q&B0/A047.:
.3+/E*4,0*23>D4A3402/4)7+4*.*",4&3"24*"24/,,(
,0*,+*347+>A5*+;6(+1(4,/"9,(,0*9*"*+355*29*+?
T4/"9,0*2*13+,.*",=Q&,0*,+*347+>A5*+;1(4,4
,0*P(7+"358(7A0*+3"217+A034*447..3+>/"6(+.3:
,/(",(,0*311+(1+/3,*9*"*+355*29*+3AA(7",4?
UVWXY3Z?Q+
V[\*3,*323,365(B2/39+3.(6,0*A7++*",4>4,*.?
)?Q+*3,*34>4,*.65(BA03+,(6,0*A7++*",4>4,*.?
A?C"35>E*,0*/",*+"35A(",+(5B*3;"*44*4/",0*4>4:
,*.?G(2*5>(7++*41("4*3AA(+2/"9,(,0*4/KA3,:
*9(+/*4(610>4/A35A(",+(53A,/8/,/*441*A/6/*2/",0*
Q@-@/",*+"35A(",+(5.(2*5?
]9N
0N9O^7_`O
>(7+17)5/A3AA(7",/"96/+. ,(344*440/4A(.13">D4
435*41+(A*27+*43"2/",*+"35A(",+(54?-./,0D4G3+;*, 5
9
*K1*"2/,7+*A>A5*1+(A*27+*43+*2*4A+/)*2)*5(BL
3MNF0
O
**
K7 
1*"2/,7+*A>A5*)*9/"4/",0*B3+*0(74*32P3:
A*",,(,0*.3+;*,B0*+*-./,0D4;**14/,4/"8*",(+>
(6"("1*+/403)5*9((24&47A034A3""*29((243"2
131*+1+(27A,4?!,354(.3/",3/"43("*:23>/"8*",(+>
(61+(27A*3"2(,0*+1*+/403)5*1+(27A,4/",0*B3+*:
0(74*B0*+*/,A3"H7/A;5>+*4,(A;,0*40*58*4B0*"
"*A*443+>?C,,0*A5(4*(6)74/"*44*3A0*8*"/"9&,0*
B3+*0(74*A5*+;+*8/*B4,0*.3+;*,40*58*46(+/,*.4
,03,"**2,()*+*15*"/40*2?F0*A5*+;+*4,(A;4,0*
40*58*43"232P74,4,0*2/9/,354,(A;+*A(+243AA(+2:
/"95>6+(. ,0*B3+*0(74*=Q?C,,0/4,/.*&,0*A5*+;
,3;*4"(,*(6B03,"**24,()*+*(+2*+*26+(. ,0*
47115/*+43"21+/",417+A034*(+2*+46+(. ,0*=Q?
R*1*"2/"971(",0*"3,7+*(6,0*1+(27A,3"2,0*
7+9*"A>(6,0*"**2&,0*A5*+;*/,0*+.3/54,0*17+:
A034*(+2*+,(,0*47115/*+(+(+2*+4)>10("*?=0("*
(+2*+43+*6(55(B*271)>63K/"9,0*17+A034*(+2*+,(
,0*47115/*+?
S0*",0*9((243++/8*6+(. ,0*8*"2(+&,0*
B3+*0(74*A5*+;+*8/*B4,0*13A;/"945/1&+*4,(A;4,0*
B3+*0(74*40*58*4&3"27123,*4,0*4,(A;+*A(+246+(.
eXZfgF0
,0*=Q?C,,0**"2(6,0*23>&,0*A5*+;1+*13+*43
03+2:A(1>17+A034*447..3+>6+(.,0*=Q3"24*"24
/,,(,0*,+*347+>A5*+;6(+1(4,/"9,(9*"*+355*29*+?
F0*8*"2(+D4/"8(/A*/44*",,(,0*3AA(7",/"9
A5*+;?-0**K3./"*4/,6(+A(++*A,"*443"26/5*4/,/"3
,*.1(+3+>6/5*7",/5/,/427*,()*13/2?F0*A5*+;
-1/A*!4'/90,B34*4,3)5/40*2/"#$$a/"<(4,("&
B0*+*/,)*93"/.1(+,/"9*K(,/A41/A*43"2A((;/"9
437A*46+(.!"2/33"2Q0/"3?F0*A(.13">2/4,+/)7,*4
,0*4*41*A/35,>6((24,(*,0"/A6((240(14&A36*4&3"2
+*4,37+3",43A+(44,0*A(7",+>?!"322/,/(" ,(/,4
<(4,("0*32H73+,*+43"2B3+*0(74*&,0*A(.13">
03432/4,+/)7,/("A*",*+/"b5/E3)*,0&I*B J*+4*>?
-1/A*!4'/90,A7++*",5>*.15(>4(8*+#aa1*(15*&034
2(E*"4(647115/*+4&3"2,+32*4/"07"2+*24(6*,0"/A
3"2*K(,/A6((246+(.355(8*+,0*B(+52?
'*A*",5>&-1/A*!4'/90,034)**"+*A*/8/"9A(.:
153/",46+(. A74,(.*+43"247115/*+43)(7,)/55/"9&
40/11/"9&3"213>.*",*++(+4?G3"39*.*",)*5/*8*4
,03,,0*4*A(.153/",44,*.&/"13+,&6+(.3"3",/H73,*2
A(.17,*+4>4,*.?-1/A*D4A7++*",/"6(+.3,/("4>4,*.
/"A572*4.3"7351+(A*27+*44711(+,*2)>/"2*1*"2*",
c"(""*,B(+;*2d=Q4/"*3A02*13+,.*",&B0/A0A3":
"(,A(..7"/A3,*B/,0*3A0(,0*+?R(A7.*",65(B4
)*,B**",0*2*13+,.*",4/4*",/+*5>/"03+2:A(1>
6(+.?F0*6(55(B/"9/432*4A+/1,/("(6/,4*K1*"2/,7+*
A>A5*3,,0*<(4,("0*32H73+,*+4(66/A*?
hi*1
Yjke ZlfVii
7+A034/"939*",.("/,(+4,0*/"8*",(+>5*8*54)>
+*8/*B/"9,0*/"8*",(+>47)4/2/3+>5*29*+6+(. 0/4
2*13+,.*",A(.17,*+?m*2*A/2*4B0/A0/,*.4"**2
,()*+*15*"/40*23"24*5*A,4347115/*+?m*,0*"*",*+4
,0/4/"6(+.3,/("/",(,0*A(.17,*+,*+./"35,(A+*3,*
32/9/,3517+A034*(+2*+?F0*A(.17,*+,*+./"359*":
*+3,*4,0+**03+2A(1/*4(6,0*17+A034*(+2*+?F0*
EXPENDITURE CYCLE CASES Page 11

012345678959
86
86 8
3 0 4
61007
2 8
316 
2532 664
857 8588 
0 6 
2
3 0 4

052
84
2
7767

0 2 bcc0
0
56
3487352
02
6
857
61
2652

527587
64
4723 078 4
0123456789 4 16
 2
2658 65
658 73
65< 6

052
8 2
3
8[5 456
:0
27
83
 7
23
3 0
77 8
4
84
9 652
2
3
7
4
2
3
7789
 2 4
529
878
763 186 2
6613456d52 2
052
87860
3658
277
64
167894
053789 32
79458e 24
28=100\8577 84
3 
6704734765534
 4
9 64
2
3
7789 0587661
27892  0
257 8578
737
837
62
5

3
2581502
052
6 4523 07
6 52
3
7789  76523457378 257 866
[526
:0
8712

2
0 28
3 0533 0587
64
9 6 4
52
 33
02 3
12
652

6327
 78 4
  789
4 16
 26 259
4
2
3
77893
26
864
6
3 8 0525925046
3 0 4
012345678959
84 16
67 105
4

78
8 26167752
9
2583 6
4
0
8012
3456
2
24
0123456
59
84
87
64
2
3
7
fgh*"[
+/#51
!06*,')*

653
8257;
533 1878966
 25859789
7892
0 2784

052
8 78
8 20123456
6582
3 27892586537 864

66
 765 6
872
050
2
665534
052
8
!"#$%&'&()*&"+,&$-./$(!0$*1*"#$ 45653 01
2
278545768
 2
 4

%0*+4!
5
0*$33 186055
3
22
3
7
64
61007
22678 i123456
6j33 18655
=6
k45762182 
5655502 3
66789
052
8533 18789
 73
582
3 837
67744
0123456
2
2784
2
3 2652
578578
 83
8257;
3 01
27
6

0 2527
32 4
23 01
2
27854
3
2 4552
6 2
 857
6
2
2784
5502 3
66789
2
3 264
0123456
784
0123456
64 128558 
052
8
2
3 264
757732
57895356476126

8
 134
24
3
24
8105
64
78
8 23 82  %!0-4
&$
0
/"l2 3
66
9786784
0123456789
052
8
58533 186055
3 82 533 186784
9
8
25 5534 287894
012345678959
82
7
64
78

9
24
0123456
6 2
25878 73
52
4
87
 
8 2

62  476
052
8
278558
784

052
8 6
5234
6 27
64545
5
8 4
722
2
2
553454
3
276156
5234
64
356476 0 786588

 
2
0
8764
4
0123456789
126

86 134
27
2  4
2
2785 2 0
8 59
84
86

364

8 265832
5
67975012
78 73
64552
1
 
05732 4
23 01
2 3456
2
26784
0123456
2
27
d
4
802786

27854
3
202
052
64
34
3582
3 26778  4523 07
6 
5340123456
2
2586
86
4
34
32
976
24
8
9 75
0 27 8 4
34
3 4
 4
2
60
37

8 26
7657
 4

8 258534
33 0767
4

3
24
83 6
64
 134
22
976
258105
64
6**/m4
/"l
84
7
652
2
3
7
4
2
3
7789
052
533 186055
3 82 583564533 186784
9
8

25
9
2 
83
22
3 837
64
9 6744
5534

6*7!/5092
*+8
5
555 75925 4
3122
866
 053789670584
79750123456
2
24734
4
533
66
62  4763 01
2
27854
3
2
92
5
566
 3452 4

:7678966
 4
832
5
6579752
3
77892
0 2657894
3 8
385;
4
78
2853 82 
58
66
6784
66 77 8 4
5
27562
3
7
4
66
51 5

< 
 122
60 86
533 2789 4
67:35 7353 6
64
0123456
2
202
7 1632
5


9 27
6 0467353 82 53777
660
377
784
4
012345678959
8\8577 84
2
3
77893
2
9=78
2853 82  
 0278654523 0 4
2
3
77892
0 247344

2
052
566
 3452 52

6798
3 01
2 6
86744
78
8 2 4
52
4 16
4
2
4

56
66
452
6 
64
3 82 
58
66
6 1 7
652
6 2

7
877
 n&0*o0
-! 82$*
3
70 4
78
8 24
52
4 16
3
22

>?@ABCDEFGHIJKLIM?NOPIQRSDHTPUVFSDD 3 837
64
7
6744
2
3
77892
0 25810
AEWHIPWW@MMXEIQHIJVYWQPFZ 5
64
78
8 26167752
9
24
533 18789
[51789\83 0
8
76 2678]^_^565 66
51 5735587
75
105
64
78
4 
65
61007
2 01789
`170
8 6 
8 23 82 533 18784
9
8
25
9
2
580526 45252
6 2
64 
702 

83
8

265802 
667 8501
26784

8 8a
!8
"#3$% &'&()*

4
533 186055
3
22
3
7
64

8 226
[
4
4
a556 8
2 0 75852
5
24

526 78 73
64
2
3 837
67744
0123456
2
258
4
3 058456
:058
76 0
257 86 6
2
2
3
77892
0 22  4
2
27854
3
24
8
 EXPENDITURE CYCLE CASES Page 12

012342536787439035
675152 240
211201636 5o7557255 62935443751
5245362634213 24
25542 34 3470399 975
2153436750454124
2 7
75312
52
634254
20419300474
2822139926821 361252994
2 49318254120
375
3794
20921127254
22035
675152 a3921b5(0
351376920 22
240
211201651
21421 7399781 4
2931825467541741574
204194
8

742 54
3422642376
209214
201234253 747554799347451787399034773994&397173
1201614
23 2474
267874390
2012875421 7467541742554399qm54342536203524
34
36 095254
22 035
675152 240
21 522581555392534kemqmmmmmm21231
73994
2092117453
31604
20
2036 a
2)1a392175352634
756254 2 1
52657444
2261
25542 34 3470399
23935125654
34
27992211824
4
2
634254
236035
82213992682130045 974492541274
42 9225
352'36264
!"3#&1
$%2342363439673813 4
2011245542  
32 124
3erq2 9225
c621
750112457255 629399a3921i5
&1234235542 90
3144
22'754785542  054 215312931820
3754125
4
2 52925
0(62474
27421390419232552574
255 24 3 799756993157122221231+ 2
42 )629112552300167844
257'034 4
252054 215
221312 2'2172078
281725
570390419304774725520772674
2 192 574
a3921b54
344
123424
27157
&*+*7421390419 629 2551293475
7p531216212644524
612312 3 5542 90
3143 126257826 a3921i517241 3382 2403525540
0 42135265542 4
341259254
20419 4536a3921750 93924176292874
232552576247726 7 34260 24347413530475
*242473951024
252192 51254574

,- ./012345516789:-;</9=/0>?6@2ABC@D a3921i5347n34263004785542 

70
753
<C9CA/0EF>=GG53@H 0 7347  339102612551426 
5436392& 1543475
2520 4215312
IJ#KL#$MNOLPPQ"RR#STU"VUWX"Y#R"PNZ 424126360345
3126343242262314
[\]Ka3
LX9N^ L_`V#\!X$ 24599742162314 24390 70347 4325
21b5(07524
23542548178 93024
18

316060 245
6754174174
2c7426+43425d543975
267efge7 s
3222
712635376226242'2144
3994&397173a3921b53517873993 2'12553774
23117342255a3921
57621h20462136011241257624&1475 b5i5725510255253674213904195
2
a3921
344
247 2352 9263903993 2'2674120092756250172629p
71 b2035212367835 0
124
3h543
 tuKX$"P!#[N_v

75
262076264525 2
755378543
336261254313436021474743278

1
65412 37952997852654
34
J!#_U

LR2
RwN10R
P3]52510255287574
4
210
3578
2126342636437261 923 31245a
2 3824
 74154
2922955337939273
4
26157154226a3921i572j312354
2 30 421421 7394
3497545011247241c
92 92261784
22236&1475126 47078627072072577241922954
23824
2226544
2264
2715475039231a3921 3399822134251
3160725310
3521
b5
36815526klmmmm753925 621p275524427552444
2261275
54
2231535526&1475a3921n744
293 52444
2120277862314 24364
29354757926
71 3628300241347899
755412 74
74
262314 24
o2
7126 122 9225 1252124136267 x261579982213995
74
21604574
772
36539257012352633991784
2 76effm5 572556354
21621a
28653117274
2

221a392135302674
4192 5p 3 120277862314 244
2011256783078597
93182503925412521227879474
23123 3935300 37254
2 
2120277862314 24
364
2524
2(421241767836162178 092193654
2865364
2120079254
23078
53520 780
232136 129311 59774
4
210
3521621421936784
2865
01124054 215(effqa3921i55392554314264 4
20921 33991231254
122
31607254
2
62097220767844323175203524
22 12027781214*2082574
4
286544
2
60 24747
209526
7561544
2278
 312
5234
217552444
210
357862314
1
6725426 12 242'364
201124 24364
2739075792674
2120277862314
12143641351 26
750 31 57 9 24(4
2312
524
207557 9792602
529978526542783675417412 4
2865312541264
25
2925(4
210
3578
EXPENDITURE CYCLE CASES Page 13

01234561758591
1441
1 159 
259141
1  7 "520351591322424 3510  53171431014
41245370 1 5 5959124
9314014 3

75
917591012345617541
1 159124
931 6,7*(3+"4
,891351303530 3436591
44175516
40148 5 5162434  1075 5914121
5 1 7
1
344 14659117042741
1 25591 7
18591 "413513516
93455911! 5 7516

14416159124
9314014465915162
7321591 751473
75413711 7591
434 137041
7
159150
617591
14 5165014412713

40 75591 !
35
5917637341
40591 3  5 75919340
2 14 129
3
7543
5  5 121
 10 7591
 0 341014 738591
14 159124
931 " : 751473
75443614
4014370 7
1 7591217 1 75910123456175 04123413516
934534101 710
62514
5591170591038591
14241234139340
2 3105165935411591
75413711
473
914370170 55591171431014 0175  10
0123456175
7
1591171431014012345617541
1 1591
473
9148591
141!36 71 5437  ;<=>?@ABCDEFGHI<JKAHLAMAHN@DAHNAMOHC
14443705917175145914113750353 7559101 POQRLDCSTSOICUUVHWX
23456175"520351591322424 3510  5317143
10143

75
Y_$
Z++,-$
[$+`,a8)
,&1\8$-]
(b&c.(d,^+&%(./1%e^.$.8\.,,%&
#$%&'(%)*+%,-,./%01%/,- fg:3158h7
8 34 7
623721
3 2 7 7
91
14214 0
341 1591217 14 591313151i 261755
6614
3175 5 1h5
 3  5 159353410163! 6 21415477 7
44175162jkk5 61162113
1510
398155 531303753117040  96 45 59130i34514 7:37l 18

758591
14 2591 7
1503 "3 47 3l4 759166148591
62371!2370
141 5322
3101035127 70 737217 5 7
01355176614 7514793410113510
3

752331 1 771102361758591
14 63143705914144370fg
44175
6
637324123413
91
45913675013 2151 59 
1:3158h7
8370m:3189130
214591 7
1919340
21014 32 591 7054:22 144fg 7
01n3547o!
03510591
1491
91
76148034 5 7 9148p301 518370o! 5: 78h7
fg3551625
3675837059142145 71750353341637341 563 753 7 7175411
175514
15

4010 75919340
2
91
41 51491
91
  11319 11939753 05

59171755591
390 4161750123456175  583705911!
1 71754 910 7334191
738591 7
1 0 
3401083 577149337 734:37l 1
411375 74635 75935937353413011741 fg93313
3

75 7516 593516

4010119141 23
6 735 7637324
1041224510
917591
390 416175
1441
1 1591 5370371" 759134 0123456175q1
7 710
91
8911!36 71 5517415935771
175 5931!214 17
10 71 71
17
15935
9353621410 5937591 74635 73705935 931117 7105 5375 i35103

75 7516
71444931117630141
3191 36  34 r9311174153 710fg637316175541
 5935911704 5996 3140138  1 524
10414
62 37
1 59591:34371
91
37 0175 37311704437236175 !1
5370524 0141
6617035 74 6
36755935116 1!
1 16 711459 7 241617591fg1!2170 541

1 24117510
322134 74014891 7591
91
 73 73 7591 723434329
541
59350 2359173615913 5375
5413414814535591 75355913 73541
st[,.9
8(1

/*+,#1 uv,
623724
93131501
1
93 411!

373 035131704
91
91
390 416175 5 7 91481! 5 78370174466370 14175

145917 295
2 1591
91
430 5543  22 14917591i375 57937032345
34
2421 240
535311859134191
1411
5
7
1591
91
  7108 5 1750 41
55591 3170437063732412341594119340
2 13
22 1491295
2591
91
 63410 24
931401491
1417071
259124
323 03705917 10 7591
390 416175
931401455911704871
255911714310
012345617591
145917
413513473
9148 14 01234561758370 591 59 40 5 591 41
1  7
9
9 17555911714310140123456175 7
1 01234561755110514 5910917591
591171431014012345617541
1 1591473 344 19175910344 146 59117048591

9148591
141!36 71 5437 1444  45559141
1  701234561759141
1  7
14
3705917175145914113750353 755910123456175 635
9159123
 7 2 7 5919 261755591
 EXPENDITURE CYCLE CASES Page 14

0123456782972
45

4752748167372 459027816 3587

47
72538
2875 76676
4766
67

7238052
4715

7659028913
68
798978122760867533829
8
476735


47053 60
8
48676073798
470123456782 7827680463538
2853

76607379
47
972
472737372 66
47012345678297259 33
72538
2825782 
6796

8
4753381
97052
7
472737 9270527566
7 83452
85279767938
372
475150270527654529380273727 01
72567966
7
45
276876
4738
2875 
082
434476796
4
478896
8
4752748167 766768197
79
284697052
7

4752748167372 1676
47
273727082

81095
7
477
8261695279 :;<=>?@>=ABC=DEF>?C=GH@I@GJK>DLC=ME
72
82773

4727370
8
478896
16717

4753381
97052
7
6
NC?BOD>=APED>?L@DQFGROGI<=CS>TO=>EU
372 273776
47 6100726837434 647 V/*+W#*+2(X"%*'$/0Y1%'-$Z'[\+%']%^-'_+*$'.X`
2772082
6978255657916879250
5
3476592738376
8
47027816273779 928875935
5817567927
57237
012345678297228
472737372 28 472
7279a288 b7 c82 47380556
97052
7

47372
471095
76
479
5 81979deef59607358760289
6316
8
53381
605576169527972
82773

477 726
451
47
37
5829576082
678255
5
592738296
4777

479
5012345676 28
472582
70572659
756056
590276
!8125 7
259
85
4738056316
87267278
"#$%&'$()*$+,+-.$/*01+2)*+$
47372 
4753381
97052
7
2776
47
35
79
4782
4756
2788
47g
79
5
76
h737
4877227725134795613376615
5
76
45
527917675234
47616952 593505
877059
6316
87256746456
797228
4797052
7
47372
4702
6 32756796576434456
120537956
258
81
5452938035649612677
813472827534
4782585
8680725
85276812376473805

791782057
47372
476796356496 31227
7086ifj7087764852760275981

12677
6813472
8
4735649612677
697052
 58
6
427752748167659
88376
47
2
7
82057


47798
4795
47372 6
5
75275
02
654529380615228
4797052
7
47201234567628552717285
596796

8
477725797297052
7
 153
12726597825597572652819
47381
284697052
7

4735649612677

259655688 82599
8538
53
648
372 1676
4735649612677
813472
8273829
47 4577822527
76
8872
057

479
53473 276
7259
470
65 47380545653801
727
82 6
579

4277052
3473 47372 66
4778
57082 4341
2737
45667279
7472 6

88
473473 596796

8
47798237 848772770727380725
85737376
3473 380679
4797052
7
59
47372 5953381
722826c8122 456774279
8
6796
47673893473 38058
4
47825 7515
7277261676602837667659
725
35649612677
813472
8
4753381
97052
 38
2864777079
12733769763279
478
7
372 

47798
4795
47372 02
65 8052525046
452938061528
473473 276
72596796

8
477725797297052
7
 /)*1%#2$7+k X$.+,/*01+2)*+$
72601234567
25653
86527
5
7947
6
28
4753381
97052
7

47 7
82776825372
5
75678
47976
372 1676
473473 3805935649612677
5
79278297208
466773
28358
8279
813472
8273829
47057

479
53473
42814277267
822716
866
7434
276
7259
8386781

475

479
5 69273
 79
8
477
8273375
7
616952797247372
4776
474529380 5678
47278297208
58072716
827
35649612677
813472593473 380
47 3829651
85
353275
7959798276
97052
7
 16798
4
827
2776
82797982825
859
28
4797052
7

4777257972372
83473
45

7652778297279
428145027
086
6
4761527627377928
4753381
59 50028797982
4434
473805456987
35649612677
97052
7
6
8
4750028025
7 16766
47056
l
5012345672716
86527
7725797253381
647372 76
474529380 5975557
8
47372 6
477
8238
28
615276
477725797297052
7
 97052
7
59
47012345697052
7
5
47
4+5)'5*2
+2675
7595
5895258
4731227
66
7 3801
72
725
m47
47012345697052
7
372 76
47
275
7566
783452
8
47776
66
7 9
52716
8647027052765902
674529
EXPENDITURE CYCLE CASES Page 15

0123451678429
08541
4
4012356343784 12 3456789::;<=>:?@6A?:BCADE58465A8AF
42
747 54010123554771784
404334
2
747 783
012355477178442
747 G:6HA?I:JCAD>=6:?@48JK48=4;<L@6:DM
619
7801235547717843471
017
142
7 NO*&PQ*&+RSTQUUV)WW&*XY&Z)[Z\])^&*W)US_
`37a44545735843bcdef34a14
75
47 63012355477178441
520447
167841
4
363584
43
147357 g
1392
21
4043378429
08541
4
7843471
 345351011019735
431a14
75
017
104
954574
37100455784124
493 59041987184
44
3871784
5373163401545784
401
 37317842
1
184
484619835466358378
198197

 9717300
4745337243124 7844
61
797484871
341
478
29
0854
401
 bh3457129
085483563583592234559085345
81
7674

4043378429
08541
4
784 811537 !8
1981978354
97811
41
354197178784115203 f346
494714
84
1784
63584
44.2
4553
53271
434
5
4043342
747 674
784
4043 7843
352459
4717831063583571
471
304
8517878429
08541
4
784203 54
47843
445 a14
7514718354678784
5328428530352407578401373116784115 191248351571
4368401944
5492
084057871787847249737
40434
4 419814
01

407 210124731167843524073178404
 `bcde8485966303476957841221

90
474578
448
01234516
40433
4 7937
1548410
104
571
4479261

21
7 401235634378442
747 !845401 54 i41987784933014
7437371
012355477161

401033731 !84783

01235 784j`37a44k63583571
4 i354
9534553
547717843471
017
142
747 1405817
5073153781063584
4 `
"847843471
017
142
7471735 7843bccl58144
78493384.24
784
40433
421
778404
954578429
08549274 3715924
571
47875134
416521
73
2
1
710045578424312429
0854
401
 2
190750234
41246
114
784
0154537197 373178404
92745784 01975812247`37a445a14
7530
454835
3471
634215737841975
4043471784 4
73534661
7542853/3835337712
134

31953471

401
5664074 4.044754
30434
4162
19075 a14
75
"847840019752442
74704

4 146
10581953455416
04345784313046
1784592234
84708453771 64
3571
40
4370
57101594
5 i451404
78459221
7329
08541
4

40433
421
7
4 
43181454
7154
521
73115
04346
178429
0853
4043342
7475 571
45

45240734 !8404
9
401034578
44 "378784842166
34a14
753574
1094752
42
45
401
6
1 7844 012974
471
 7819878454012974
58424
2
74774
3 9717478401259534552
10455456033
#377844164087843471
01 77478458
3167474442
7475908
7
142
7477840019752442
747 374
42
747019307310173947143
0
4748
0123471
59
001975 8
012109475
24$19
19084

45240734
46407378446 a4494 30
454 58
2 9
3 784 619

64075161678457

507315 !8454109475 4
5674
7843244773116784012974
55

45477178444
44
42
74784
4784 74 52374167835a14
7585149457315

4
40103421574717843
52403630017
1 197784937162
104554551678459
001975378378444
44
634 533
00197531770878444
44

017
1001975 !835372
1471474
3
%&'()* -

&+,4747613
1678409

475574 2
148144
973
4047847840129
74
5435735922345187874
417
 -
47455746108
7167844.35735574 079178458445 !8350
4742
1455
0 /4784374
017
1445545378455 095714
54046
957
7457101975 a14
75
74 01419

452154001
37178453.07 45147835
197840197297835
41
3451628530017
107337345524036343784 634
137
-374
017
16
41
 m19844483
4a14
75714974`37
 
42
455746108
716
44534012974
 a4452
1045545374
017
154
401
545574787
45145784017
144554519 4731561
32
1447 `37a4454.24379
4
3473634 00435450
34378461132

285
 EXPENDITURE CYCLE CASES Page 16

01234567893

3 !$#)+!("$!-#) !!%-
#!#(!!#!#!!#"+6#
89373 #((!#)!)-!#!#!!#"& !
 !"#$## "!("$!#($#%#!'.!
%!&!'"(#')($* %.(*%"+!#"#(
"!!$#)# $+, &!' !!%- $$(#!)'!!!
($(!!) -& !&#)(&( &(.#'$!+&-"#(
.)-#).$ !$#)-!)!&(. '-&!-#(%'#.)(
!$!"#(+/#&(."(- !(#!$!+
##)!&.!"#(-
#((!!!#(.!"#(+
/#('!!!&($$(#!)'-
:3;86#9+=
35<#!#(#!#.) (##$.!"!'!$+
)!!.)(!(#!$!+0$$(#!)' +=#!#'!$.) #!.!>!'!$+
#.!!&!-!)!&.!"# +6#)'?!!#)!) #%!'*
(!"!!!!$#)1!* !$+@()'"#(!!>#!*
&(#!$!#(!#"!#'#) .'#)!)#!&!.(!
(#!$!+ =/A/!#)!).#$ %+
,!)%!&(#!$!* (+9# # '!$ .) #!.# ((
&!)!"#(-#(&! $"!*#('!$ !#!)&!!)
!$#%"!$!+,!( #%'"(!.(+
#&-$#%#(!#)(!.!$#(*
)!(!!(.$#! BC DEFFGHIJGKLMGNIOOFFPILQKFEQRSGTC
!#(!)!"#(+0.&'*
!)%!-!)%$#"#))'#! UHLGJLVWEITFXJEFQLGXYKLGXLVIGFWNQZ
[`4
963a239936758
#(.!&!+/.!
#$#!(!!&!'!)2!*
#(#!$!- !)%"(#!!&!'
"(#'#"!.$ !$#)3!!.)(
#.!!(#)#(!)&+!
'.!&!!!!#"!
#'#)(#!$!+
4!.!&!-!#*
"!#'#))%$#!!!!!&)*
!"#( !$#)+5! &#)&##&#(((!!("!)-
"(#!!#"!#'#)"(#')(.$
!$#)!.)!!!##!+)%!$*
#)'.)!&!"!)!&
#&.$ !&(+'#))'-&(&(
#!'.!#)"#(#) c@"!#=..## #"#(
!!&!#!#'(##$$*
(#!)'(!.(+, !#"!#'#)
)%&!&#("#('-
"))!&!.$ !!$#'.)
#()!!("$!+6!!!$-!
)%"(#!!#"!#'#)!)#(!
&!'!)#"!!#))( )$!!("!-)"($"-!$-#(
!$#)+)%!(!&-&*
!-#(!"#('!!#
("$!(#!$!+
76889334773
4!.!("$!.$ !#"!
#'#)(#!$!-!#("$!)%
##%.!&(#$"!+/!
$)!(-"(#!!%!-69
"(#'#"!-#(!#))(.$ 
b:\469]^36_
c@"!#=..d#!-0+- #."((
efge##$#))#.h,#!.)(-i$!-#!
#(&$"$ ..!$+c
@"!#)(#((!"!..!#&#!'.
"!$-)"(#.h-()-#(!#"#!-#(
"!)'##"!j-kll"!$#"!#
!#!#!#!+6!$#'# -
)"(#!")(-)!#(#&'#!-(*
#..#!(..#(!#-#(#)!#+c
@"!#=..d#!-0+-#"))'
!#((effm+
$#".#!")#!)#!(,)!-i$!- 
!!)'$)'nol."))*!$#(#!*!$
%+$#'&!#")%.$
#)!".(!"!)#!(#! )(-
!!)#!")=)"$#p#=+
c@"!#=..#)))#!#!$*
..!#!#!!"#.$ !")-
=..q&-0+0#((!!c@"!#"*
##("!"#..#-.."-
#(!- !(!"!!"!$+
c@"!#r#"!'!$ !.
$#"#)(""!('!#(#)9=)*
#!(&#"(#!$!+p#"!$"!
#!!%(-!'#!#(#!#(!#))'-
#(#))!(#!$!#)$$"#!!"
#(*'("$!+
EXPENDITURE CYCLE CASES Page 17

01223456378939
8328697 923751561 12812 8

72 5 81758 122
932
91
8382153728

93237568122 567218
2

72 78712
5+2
72 53715
8939397
9372138 53715
222397612  29
28/32

2
569237992
2
1929372559381818

!"01
#$2%2$&'$(%) AB CDEEFGDHIJKFLMJFNDEEOFPQRHPSOHJEE
34563789352261 8
2
283
8323
GDHIJKFTPRPUJKVJEMNDWRXVNRPYZQ[MG
15 8368 7612
83723
2
72 75 6
7521

7512
*8189
93 812593+23751838223793 OVIIDNQ\
7281256
2,1521
212+92
7293+23751 ]55839
8
8891638368 76121
221759237993+23751322
-23972
875 55523812361397612
2
83
75182 53
7291122
789
21251215937
212812
861 789321
2 5839
5 872567
92977
61
8
212.69
97953*2/22
8 593212817237 233
+839883 61123725
^_`51/21

516
2872192
532937252361 8
212.69
97953 46 5728368 7619351/93+5+2
8
68851
9283
23
8 575772235728
2 93726218183
89251/9
81
6
2
7261 8
212.69
97953
75128128561817 832522
57235+253872182 537

61 8
25121032 59
9275 592
812
237 75672 58352
3579

62869729383 98

7572
692183532 59

23775,879372
7872237
97
53218
12789325619175 536 7
2817237-237255
8119+2*81893
2 7
812+92597
9372138 53715
25 6
5561
83 5637
72 83
23
728 /93
975 12+928779
7929
7281515 2


1
938*8186872
7293+23751
6
9981221 #'a]5
bb2
a!
%$$5792c&'$(%)
8387722358
23
838 5637
6817529 2
6
28792 5 /938363
621+9
2
9372232182212817237 81287512 5172917925372452792/2293
721 2 /937877261 8
212.69
9795383 21/7192
755397517215 2

679
57239

61 8
2512129
775
6517728 /93
9,87 718 7257216792
d+21,19872
5512
92
725 6237
93722393922
6 23 52 7
72792 81
517291
65193872

9213
93+59 29
892912 775,875 2 /
12+9283815+2728329+217275728
978893
7725 6237
93722393921
938 15 21/
56721

72
26872
72
6
9981221 2815 21/6
2
8
78385327512 51
8312 51
727183
8 7953937261 8
2
456138 722522281393
9372252212 51
83
*272392
7261 8
212.69
9795361 8
25121 1937881 5815129
7212815 21/
8 /93
98393+59 2937252392772
23
532 5572815129
72175728 5637
235728
212812
8456138+56 219  9328172372 21/72392
72792 81

2377529 93722321822128172371

938 838 5572815129
7219372815

281872 56721

7229 6872
72 537158  2817237
5637
82 72727183
8 7953
8392
72
6 28 5637932817237 21/12 29+2
72
8183456138+56 21
 815129
72112+92
97518 618 836
2

5#$"67 $8$%)%9($&'$(%)&))#'
,8712+92
725239251972
62518
722817237 567217512 51727183
8 7953
5
79375
6
998183 232182218 
237897936379728
7872758/288237 5637
93 69382
223
2 8
83+81956

83
7978/28+837825729
5637,15 21 975938 5637
2 21/723 1937
72

27236872
: 5
2
;7281519872
6 81 5 2 /
9 812197723537223218

998112 511937
875817 2 /8312 51
72 8
8 56372 21/
93
728 2 /
83
82379372 2 /129
72192772 5
258
23
72 75725122359
71967272 75
,8789
72 2 /7572
692192
8 583 722522
,93872 21/92
72815
12812
8456138+56 219 52
7529 29 129
72193722817237
12 51
727183
8 7953937282 7223218221 <%=781
%>?2872887859818572815

72

8 5637
8392
72456138+56 21
<%=781
%>?2872887859818572 611237

72 128728

725 817572815

72

38@2729372138 5371528/32

2
9372


128728

725 81757229
793

72 7245256112
53
28 51937572
9 87
38@2729372138 5371528/32

2
9372

 25192
5
9 8 537158 79+9792

2 9929372
7245256112
53
28 51937572
9 87 0*09372138 5371518251/
25192
5
9 8 537158 79+9792

2 9929372 48/212 52387953

51915+9372815
0*09372138 5371518251/ 15 2612

 EXPENDITURE CYCLE CASES Page 18

0123456789
 2796
9 8I8<EFJJCNHH8E<;F;L:D:?:E8JJ:SD:EA]B?8JJ<=;L:
779 I8<EFJJ@J:ERC:?SC;L:I8<@L:@RC;F;L:@8CLSBCXNEC:Q
H:?;S:I8E;H:?;=GL:E:;L:<8E:CBD?:S8?S9FEQ
.1!"(.2#$
0' %3%&' ()*"+",-)./) G8ES:S;FCNI:EZBCFEC=GLFSBC;EBXN;:;L:H ;F;L:BE
E:CI:@;BZ::HIJF<::CA
456789:;<=>?@A=BC8DEFGB?D@FHI8?<CI:@B8JBKB?DB? YL:CBD?:S@FIB:CF9;L:I8<EFJJ@L:@RC8E:
;L:C8J:CF9C89:;<:MNBIH:?;;F@FHH:E@B8J:?;B;B:CA>; E:;NE?:S;F;L:I8<EFJJS:I8E;H:?;=GL:E:;L:<8E:
@NEE:?;J<:HIJF<COPP9NJJQ;BH::HIJF<::C=8JJF9 H8;@L:S;F;L:I8<EFJJE:DBC;:E8?S9BJ:SJF@8JJ<AYL:
GLFH GFERFN;F9B;CL:8SMN8E;:ECB?78?TB:DF= @8CLSBCXNEC:H:?;C@J:ERIE:I8E:C8JBC;F9Z:EB9B:S
U8JB9FE?B8ATNEB?D;L:CNHH:E=;L:@FHI8?<:VI8?SC E:@BIB:?;CA7L:C:?SCF?:@FI<F9;L:JBC;;F;L:4\
;FB?@JNS:CNHH:EB?;:E?CGLF8E:S:J:D8;:SCH8JJ:E S:I8E;H:?;AYL:4\@J:ERNC:C;L:JBC;;FNIS8;:;L:
WFXC8?SF;L:E:EE8?SCAYL:456I8<EFJJIEF@:CCBC 4\J:SD:E;F@JFC:FN;;L:G8D:CI8<8XJ:8@@FN?;AYL:
IE:C:?;:SB?;L:9FJJFGB?DI8E8DE8ILCA @8CLSBCXNEC:H:?;C@J:ERC:?SC8C:@F?S@FI<F9;L:
456789:;<=>?@A=CNI:EZBCFEC@FJJ:@;8?SE:ZB:G JBC;F9E:@BIB:?;C;F;L:D:?:E8JJ:SD:E@J:ER=GLFE:@F?Q
:HIJF<::;BH:@8ESC=GLB@L;L:<9FEG8ES;F;L:I8<Q @BJ:CB;;F;L:CNHH8E<E:IFE;8?SIFC;C;FD:?:E8J
EFJJS:I8E;H:?;ATNEB?DI8<EFJJIEF@:CCB?D=B?SBZBSN8J J:SD:EA
:HIJF<::G8D:E8;:C8E:H8?N8JJ<INJJ:S9EFH;L:I:EQ
CF??:J9BJ:X8C:SF?;L::HIJF<::>TA>?;:E?CGFERB?D ^_`.8AUE
#a:8;:8S8;89JFGSB8DE8HF9;L:@NEE:?;C<C;:HA
9FE456=LFG:Z:E=SF?F;E:@:BZ::HIJF<::BS:?;B9B@8Q XAUE:8;:8C<C;:H9JFG@L8E;F9;L::VBC;B?DC<C;:HA
;BF?@8ESC8?S?NHX:ECX:@8NC:;L:<8E:8;;L:9BEH @A4?8J<K:;L:B?;:E?8J@F?;EFJG:8R?:CC:CB?;L:C<CQ
9FEF?J<[PG::RCA>?CN@L@8C:C=;L:BHH:SB8;:CNI:EQ ;:HAbFS:J<FNEE:CIF?C:8@@FESB?D;F;L:CBV@8;Q
ZBCFEGEB;:C;L:G8D:E8;:F?;L:;BH:@8ESCIEBFE;F :DFEB:CF9IL<CB@8J@F?;EFJ8@;BZB;B:CCI:@B9B:SB?;L:
CNXHBCCBF?;F;L:I8<EFJJS:I8E;H:?;A Uc7c@F?;EFJ9E8H:GFERA
YL:I8<EFJJ@J:ER;L:?H8?N8JJ<IE:I8E:C;L:I8<Q SA\E:I8E:89JFG@L8E;F98E:S:CBD?:S@FHIN;:EQ
EFJJ@L:@RC=NIS8;:C;L:I8<EFJJE:DBC;:E=8?S9BJ:C;L: X8C:SC<C;:H ;L8;E:CFJZ:C;L:@F?;EFJG:8R?:CC:C
;BH:@8ESCB?;L:S:I8E;H:?;A7L:C:?SC8@FI<F9;L: <FNBS:?;B9B:SA
I8<EFJJE:DBC;:E;F;L:4\@J:ERGLFNIS8;:C;L:4\
J:SD:E9FEG8D:CI8<8XJ:AYL:I8<EFJJ@J:ER;L:?C:?SC
3de39

YL:9BJ:CNC:S9FE;L:9FJJFGB?D8CCBD?Q yAcI:?;L:z36op:HIJF<::H8C;:E9BJ:q
H:?;C8E:JF@8;:SB?;L:7f9fg9
2 8?S;:C;9FESNIJB@8;::HIJF<::E:@FESCA\E:Q
7;L8;8@@FHI8?B:C4UhA7FH:F9;L: I8E:8J8C;QE:CNJ;CE:IFE;;L8;BS:?;B9B:C8?FHQ
8CCBD?H:?;C:HIJF<;L:4UhiC^j"2.k'8?Slk.' 8JB:CFEIF;:?;B8J:EEFECA\EB?;;L:E:IFE;8?S
9:8;NE:CA]FES:;8BJ:SB?9FEH8;BF?F?;L:NC:F9 @FHH:?;F?;L:E:CNJ;CA
;L:C:8?SF;L:E@FHH8?SC=@F?CNJ;4UhiCF?JB?: {AsCB?D;L:^j"2.k'9:8;NE:=@E:8;:8ZB:GF9S8;8
m:JIA 9EFHXF;L;L:zf7
8?S79BJ:C;L8;
[AcI:? ;L:3no7pINE@L8C:Cq9BJ:8?S ;:C;9FEI8<@L:@RC;F?F?Q:VBC;:?;:HIJF<::CA
C;E8;B9<B;F?;L:rN8?;B;<9B:JSA\EB?;;L:J8C; |AsCB?D;L:lk.'9:8;NE:=@E:8;:8ZB:GF9S8;8
E:CNJ;CGB?SFG8?S@FHH:?;F?;L:8@;BF?;F 9EFHXF;L;L:zf7
8?S79BJ:C;L8;
X:;8R:?X<;L:8NSB;FEA ;:C;C9FEI8<@L:@RC;F?F?:VBC;:?;:HIJF<::CA
OAsCB?D;L:^j"2.k'9:8;NE:=@E:8;:8ZB:G9EFH
S8;8B?XF;L;L:3no7pINE@L8C:Cq8?S ^_`.}A#a~E8SH8ERUFHIE:L:?CBZ:U8C:A
t9
9BJ:C;L8;CLFGCIEFSN@;S:;8BJC 4@@:CC;L:~E8SH8ER4UhU8C:B?;L:7;NS:?;
pfu
u9f
8?Sv7

wx7uqA :CFNE@:C:@;BF? F9;:V;XFFRiC€:XCB;:AFNE
\EB?;;L:ZB:G8?S@FHH:?;F?;L:E:CNJ;CA B?C;EN@;FEGBJJ;:JJ<FNGLB@LMN:C;BF?C;F8?CG:EA