ࡱ>  g2\p Christa Bator Ba=    ThisWorkbook=xiL;$8@"1Arial1Calibri1Calibri1Calibri1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Calibri1 Calibri1Calibri14Calibri1 Calibri1Calibri1Calibri1,8Calibri18Calibri18Calibri1 Arial1>141<Calibri1?Calibri1h8Cambria1Calibri1 Calibri1Arial1<Arial1 Arial1Tahoma"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) m/d/yyyy;@,'[<=9999999]###\-####;\(###\)\ ###\-####0.0"Yes";"Yes";"No""True";"True";"False""On";"On";"Off"],[$ -2]\ #,##0.00_);[Red]\([$ -2]\ #,##0.00\)                                                                      ff  +  )  ,  *     P  P         `             a>   @  ?   @   `@   ? @    `  x x  `@   `  h? ?   h?   ` ?   `   `? ?   < 8  4! 0  4!! 8! 0!! 0 4 4?  0 4     8?  8  x? 7  x@ 7  x7  x?   x@   x 8 @  x? ?  x@ ?  x?   x? @   x  x@   x@   x 8? @  8 x    P  x? ?   x@ ?   x?   x?  p? , x, x? , x@ , x, x? ? , x@ ? , x? ,  x? ,  x@ ,  x,  x@ ? ,  x? ,  x? ,  x@ ,  x, x,  x!, p,  x? ? ,  x,   8@ ?   <@ ?  8  <   @ ? ,    ,   ,   ,  ? ,   @ , ? ?  @ ?   ? @   ?  @  ? 7 @ 7 ?   ? , @ , !@  !@  @ ,  @ 7  7  ? @     @   @      ? 7 ? , @ , ,  "@ ?  "?  "  " "@  #@  # ? ?  @ ?  ?   ? ?   @ ?   ?  ?  @    ?  ?  @    ?   @    ? @   @  ,     ?    ? ? ,  ? @ , ! ? @ ,     x@ @    x@ @    8@ @   x@ @    x@ @   @ @   <@ @   <@ @    <@ @    <@ @   8@ @   8   8   @ ? ,    ,    ,    ,   @ , @ ?    @    @ 7  ?   ?  !@  !@      x@ @  ||}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef [$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L [$ -}A} 00_)23[$ -}A} 00_)23[$ -}A} 00_)23[$ -}A} 00_)23[$ -}A}  00_)23[$ -}A}! 00_)23 [$ -}A}" 00_)[$ -}A}# 00_)[$ -}A}$ 00_)[$ -}A}% 00_)[$ -}A}& 00_)[$ -}A}' 00_) [$ -}A}( 00_)[$ -}}) }00_)[$ -##0.  }}* 00_)[$ -???##0.??? ??? ???}-}/ 00_)}A}0 a00_)[$ -}A}1 00_)[$ -}A}2 00_)?[$ -}A}3 00_)23[$ -}-}4 00_)}(}5  00_)}}6 ??v00_)̙[$ -##0.  }A}7 }00_)[$ -}A}8 e00_)[$ -}x}:00_)[$##  }}; ???00_)[$???## ???  ??? ???}-}= 00_)}U}> 00_)[$## }-}? 00_)}(}x00_)}(}y00_)}(}z00_)}(}{00_)}(}|00_)}(}}00_)}(}~00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(} 00_)}(} 00_)}(}00_)}(}00_)}(}00_)}(}00_)}(} 00_)}(} 00_)}(} 00_)}(} 00_)}(} 00_)}(} 00_)}(} 00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(}00_)}(} 00_)}(}00_)}(} 00_)}(} 00_)9 +  !%9   ?333 !%9  * !%9 +  !%9 +  !%9 +  !% 20% - Accent1M 20% - Accent1 ef % 20% - Accent2M" 20% - Accent2 ef % 20% - Accent3M& 20% - Accent3 ef % 20% - Accent4M* 20% - Accent4 ef % 20% - Accent5M. 20% - Accent5 ef % 20% - Accent6M2 20% - Accent6  ef % 40% - Accent1M 40% - Accent1 L % 40% - Accent2M# 40% - Accent2 L渷 % 40% - Accent3M' 40% - Accent3 L % 40% - Accent4M+ 40% - Accent4 L % 40% - Accent5M/ 40% - Accent5 L % 40% - Accent6M3 40% - Accent6  Lմ % 60% - Accent1M 60% - Accent1 23 % 60% - Accent2M$ 60% - Accent2 23ږ % 60% - Accent3M( 60% - Accent3 23כ % 60% - Accent4M, 60% - Accent4 23 % 60% - Accent5M0 60% - Accent5 23 %! 60% - Accent6M4 60% - Accent6  23 % "Accent1AAccent1 O % #Accent2A!Accent2 PM % $Accent3A%Accent3 Y % %Accent4A)Accent4 d % &Accent5A-Accent5 K % 'Accent6A1Accent6  F %(Bad9Bad  %) Calculation Calculation  }% * Check Cell Check Cell  %????????? ???+ Comma,( Comma [0]-&Currency.. Currency [0]/Explanatory TextG5Explanatory Text % 0Good;Good  a%1 Heading 1G Heading 1 I}%O2 Heading 2G Heading 2 I}%?3 Heading 3G Heading 3 I}%234 Heading 49 Heading 4 I}%54 Hyperlink   6InputuInput ̙ ??v% 7 Linked CellK Linked Cell }% 8NeutralANeutral  e%"Normal 9Normal 4 :Noteb Note   ;OutputwOutput  ???%????????? ???<$Percent =Title1Title I}% >TotalMTotal %OO? Warning Text? Warning Text %XTableStyleMedium2PivotStyleLight16`AA Dashboard^YResultsl Instructions Test CasesWAppendixt Change Log&!  ;$   ;   ;   ;)  ;!   ;   ;#   ;8fVf@ @ 05b-!ODw30@Gbe n!ODw30@GbePNG  IHDR<qsBIT|d IDATx^}``SJsH JH" btJww `ynw]^O9f3 o7𿴾gN3ڍR+[V]ò2 -EcYt޸!V66+-{mUu?RN}>_:ϭ՛ֳ*իd~=qك۽rn}L=Q"))),g%6$.(~f8x|G=1%1 ";KaL!w8يZdy(%,"ZBf鴵(4\JV-- 8+x9|o=ywOևo1|WFo9h4dqp56kWP8>7J( })ᑱ'$8\t"\&{r9|)4 JSkWMjJBve |>xW?3_T;F ߶3>b'{j-&VK)Xܒ[wBD86XۊNORK,"*JKz[6,goóIF7x,bڮ~)w-έf0aC[cwnݱHGbo^rΓƠw @?"< /7*kTK7e+600hGK/)Xj\Ir`7VFd 0|˗0o[мl;޻u3~Y+## ݈Je-NJ*"ݛ֔ƕ}&0X !%?"c6^^^jR]J|K8gK keeج_)eݬtTz_XAz VWӻE- f|rJH19&UDG.LXDI${J30 o"Ψ"zɪ}`2E]Wz-%;Yj?`}ŔwX#IoG>m eŻO0q{He,H}Hs$M^xaRTŊ2uYuB:DY:i_#?; CG-C`סO/spCnO 5 ~`_o]Gɗv" ^żd\צҶ{>?Հ܉5~vyd~D7Gt1痲sH~uwC:Ke\x+D⁰仡]doP_Kh$Rĭ{V;ӆu.2%FZV/'͖% ˹γWeEnߌF ߢ^i߶1Xg!Oi ^ ],&Z׷uW|g[kko^3cuDBy䎋c^84$ٓ$fljK2 {K@=yB bSIݭj4Ho M 7tl+I]'eڢmK:345P5g 8}LEloun탽l'011XO%R`~C)T4j6`9kEr$X}Pa\Zש$H(I cz8߮إmS} zH 1yVvd[=q3@ӍQnT.zLM!L?t8w9 o =nI̝w0_k;#|O:sAS{:h|чZV/+-G dJ2/&>nW Zʜ-G,<0ƯS,9$r%t_E zs,>tml+f|%_ D>⵼Nп 6?O?Q U;PA2 Rȥ  xH"}ֿ8Y **!mGȗ)Xv9;[2 lCsӹVB+N?0].]~ÜU*&0 JDRP|hkeܜ `Rcf>$ɪ7<+Ae 0G2$;Ag2HI9)Cț~ue)ɛ~% ϟfB x%> soL=yDAwym]0Mo* ;^AV}4@y%$_kn)nBa`X*rGvLIaZ7MeΓr;ުƁewi Gk@?(6lĈ>[  :@dߍ_̇Judߜ|`2CFK~r כ߭C7qd7iS'iO]xG~B/-xݨ_'tq/ : 76wɟkk&%мO_H_)otCw%yrn(35GA,ÿ[.Q5Q7 #z1oP/_ݓ^ع}{G_WuymfK>oLӘs,z`K0St@_TGb1M)C( DB? U[+H H)W&rD!wzC'E,jQ!|@~X3Jj8oveqr-5'k{N;u`BD0w|6&_/HLQEz6)VմѷPEGk8:L`Xxn7*-ںx:?`06ʖ/]JBݦU:o;(c025^5ߐW^HX]o+Z~[ L2}r ׃GOltc!9pŰ>*@H%kPHipA% oՓmWI~.͔ݫxm3sp2 s5=Z~m7-'/hX 0/ЭGMv}9Đz_H7.x|˄ߍPmCiiX~z~e$5 篷+vK , 8.O @/eLL:mkWP )gYI4 ͰNV]Jκ <4( yHcown,KiKR.S%CA|X/ʬ]"ƮN=e 4BkۦCmQsosY rdCgL͸7b-\w,1ֵ g_C&i]cPH.s)\,H_ ` `d?6J0R< `>E Hf{p0g+x|Wl9w&P#0Y):4&t/ޒUx`p KƆH:C̃D% B65gn/zbAf> rfҤ 5QGkeJV=yw̍:@?Co2A0ߏzECs=5vxz/(sL8e{N 5lXouUy$]J>гm$&.@=>+ e㴑pV,/Ni46!opu1A#6hվYk!^>x+?g찭Sg& >k˼AV#5\=n , `jF_l^Sz4.;ay~860KH[谺gK^?10zai ,X`g+~ !T@=%__ӄ)0.MgJ?{w_ md %d|?Tω4W&fv򛡆5kWOMҼV`|Ń94ss1Xbk3Ǒ%;aA*A)>~]jJ2|5rQ NP<s4Dn~(& s T/n{~փLZkO tGY}:hCy>}ʲ,尪P?$ڲT2mնĹ;帿7ρ%綊<\M:Nއ\)g mݍ!M}*ǻa^& Cwlp h:M&i <1T0,٥0h%=}jwJ->܌W.~ܨջN)TSL_eI󷾕4T+(.(JVOck>[ &~}@vE-&>SkZU;Gk|Oy.^-_}/.7{2 \ƞ#QJϵRuVzg7 , 'Icp\>{31݇Ӂr²Ѳֽ|5ea';+价!97WQ͚:j9= 9Hh#Eo Q5cJ?q7$__ >ytik>}fvX6~D!+7P^Mcҋڜa""=YbHD~:,?wE )x"`3QitOU|*Za(t( IيfsI[ݣ?H Caֿ>V |38c({7SB#˱fKZux=IdkOADtuiL_M`7( F0Q.bJM@ 8Jp#iN5f dv_ ܼf-to![(d%B=?~$ab夡Sߕ [g EKֽkbw5oڜrq߹V@G߁;pdP'W3 V\֧\p j`iûɅ[e1kUJ!|> =m*˟̼60oT~[`GX#HJE9/,*`Wf$zl(, Owz<ȑrꮭ| @/faj>p6+`,.J z_U]j2!O0q1CpVG>@o&wpi ';b%'Vi- l?{쫈<(|1Q5*+ i|֭SޘA8>RɈ1R ݧ%H}V陫a*mհ zIzFH$2ZL6~怖If{ŠLep[I<@gx`Mn·!ǾXb+uCױqɺ8YFá Kf# `yW+FGm5d`0D?I3䑘ۿrUk|qNrg潨O1O'e\D4VC]'ĽG1Wb@\ ʋR &A*]=!u JcxN6Q 9SwT--MǟB>[ϲ4`ک53KUG^sr 4h$N=-HR_W$խ˹qSn8BƊ]ⅲ޲R%֫yc6CJMm-_{懳'җz] 1~A |P ;XrZ#?oE``]W4H^vN7K.*wFJ26~k9n ci.f6ۼ:ㇿ&VMP{U-$ރZn=0^ ׶miKfu]uٻcۢ^wm[ґ݉.C-:Ȓـ &A@g u9ɌS):D*<`mFzZD.Ŗr)(Kwkr3Sj9zsx*>xKL KBwlq2s IDATbch͜{i}06DYr/lf`q1t&yU lBH͂ Cjmrŭw:]@]V@N3)y xO@8T\2H4gx br=8W/'ۏ>* qNoD=ADebk.LOt ,X-%@чR9nx$ޑB#I׃?@ouz5Z #zo.KW\rbwxS̿e"߱W!FKcXU 2q Sgl`b%mҵ)5%[[9񤸜,)Jky7ڋUJ<ɮ[ mfRiZI6R)Rk Ћ{CR{]$%%*Xiy_' ݑ̿귕:zicD{ Z50y` zOI50Oq_O[~¯fq2?a܍(=CmAJ-np6WQ: k/BztDc Ⱦ e&=]D qf֑g%,G\]AqDLEnBU)|VѮކ.aY4y6|l@ɭHjyJ ;ҥ5U>dycjjgeR PfS LBZ('91iCn u.JPa/;<~  /5&{dkgY)\`jlBJ]͸ nlKd֬QVܯ.}_G3X-+N5o_Olh b %Pa֯Jo~6lhՁX@Y'5lUd2L{g)}A<~'z2$#<-j*BPT$u{\k9~űeiK{J05ԯrq/Cc/E`鮙 k~E629DiE# FE!jee#n]Urc { &e>H x&p{jy)3褴ǪJ~ӽKM?S0y)hhfCus̪YUN lK#J.zg,Bq}ە06T\']ʑ8Y;],'$eYڥrj ì -Y1ݸAI^1Rʧ앣jQw;W5C%61EJ#-LjRyhI6lϰEڭ:Y3&Bk =^߭ | H =N*r*mՂr/aNhf2 EsoGWe4 s~|~ t`ːkB62váǰ0GR'n]!wo#& Ą6^!JUF<* P3D.+UðV&5= ԰+4h\Mmj!W g12s*\#Ћt";5Sl1֑o>~Eg(S,reל@Rm-`&@uИAQ(l7ێp3z,eZ?*;Y+S-&Hj^ҿF xjYpÙƞs:_,}%A~ ,'ˁeWW֫/wQ:= I=R>g.l:=ͦKQdP/2kf ]U,5><#؁J̴ͤ9OUbKRIu6I rH<s35`@lHy\[H]q?v.7_$ M˪넒ZKI4+6 vRf58AO3OJWdnVՕ#a"L '} qrcunצZll LO#n'gZ&v 5`SbxY}Rb t^ ߇qZԮ).A0l;N(a5w+- 6[KU PqB%-bX43 v-V>}\Sz ϗ y 8y1;58&T @ bL׺b3f*?o;.Cn,… eJBRZ)CL Ľ,y*%=H_>J%}Pf/"iڳ!8]9_ݺ[ԼZ}kXoVT5^=;o[[4Q cn*ŒPuF/j=|[miQD2S){4y*2K~eldZ$,k $p{t̩U  y]t[iKB͊ff!.B@;&6vt'Z_L_y؇^` y׬]ccVEUĻPS耭>s>N`R3}Sx+fݑH~erbKG0 *?0.^O 怅[$2) ̫b\qez ki;gzK!yGrB]/4lu(0UXZNsv͝2BkkeəP5AfGF ?AءR GZ ;N+3m僣a0Rj,-EY oX;Z'X{kI c_Δ@H=X˔@ԉ]&*Cn$!>b`Ɗ@LS[!Fc*m Dnar0X P%P [+ ˫X?ӻZˎea\n ض/6u7դ7u?Y>oXFy^?sdL\C1 8Qy4+CWbFæK=W<8R>ޜ2|Jڸl,J% d,.6GScM0 :Ex11`\wpaH Ҡb)9q%H-Kg{ 0PpƇ#!W} BNZŅ k#_s0 kuL76 [Y*&9P( gj6&TWSI24ws{>󴥘?< ǵ€ 7a bt~X$vb\\ ,4kEUulf5s`,d%(oY #,@.wϷjJG'Jg < ǰ!8:+sR@ !@I2cn' ]:,p !ϵ~'^E/멐-⠸0X`Lflu M+L֗Fe62n E4/<ɝx5udu"78jN}3ve&q݊u+~NUeHrLEjtoB JzZ1ٔ۴,U" KJBB( {!O+":IA2ֺիSF?'x S`@'xF_sQOwJ mlh5Ov`" =IWiOJە ;hQFR2xQ14o˺L2ES[#=7rS-`B#^UsS(w %:8TvrILoyt0)(ʰ7V5wHT:aߴ~J D 5Ϭ%ij,{q>P5ݼ@:6v2 0KR^Z3ݠ/u!Z|'[#z $'m6rp<~*Rui $tMAz!tz_{ߐw#bhNZq7;Yw9\~M6ȋ0Zv`0[0I4 ["%_}sx;}A W7,8H>{9<@:Co_gŒ픲K#1P6Wz|__f>?r:[S )Oa,iH鉶6(z SHi^w r*UQko!>uYmz2RU쟐Q3 T0B ?fxyS ,jQ(Z$}7'(Ld]Uw8ixfm4HѦ$Y9HYH;Pj}:%2fDZ±-H_$K[nqm T \ ~kC5v %^7da'`Yc`/`M1`SLmd2 PyO45dKuVFQrCHJK  ;L FpA&Q&zJ%|Fr\M6:A7͗*N2}_?JCr=ӡY- -_M$[bQg5L. 9CKPꑶʶz)".AU/Etå}, {Kr ̋Hh)\ܧo?YR 6æ)P=6 YVjTw%JBewlTyU v0E5=rHB| qmz {<j|SQqM?TZK: UPW.K X"yfju᯲=3 8ːr⢭3!M߉>8@Lƒ c?e;_TCn IDAT+ u NJq. >HYUqxIφ0\#I!)RUe026°s@ޫCrRYI;W^ SR5Tk& gCvW@_]%>Y$gi`֢ 3&_},GI@ dWCT7m)r/M@JwʞQlZ|Z*9oM1Fʌu1UdgITa5`i9NBԌ@:3dK%eFmTMȍV QBc|_|%PXRz (EkNε'η2Ln"^s GHjo:T8+:$' !Xh9c2`]JWA=G `k ~~fn p'@6>=Zޡ._ 2nS4L̴E?6uT: |Q0x S39YBT ;ZLCL-lM'=q`2)WYl̃XK#W>dF~J ,0LJ?N3BI%.FbƮ ]I:2U)l&3`uoo\38:4_o% @*oہzHta x]~t}<]8SV&~ژLJs1x{QN^*J'2Ep:2ZDd2np/$N^ZC^=U- Ju`>dMلVˢsbwK_8*(kȺkU uK|Z{ߑnGɩqlL^$E3Hy24EDbܛ'W:#*hEgʬC΀ԃYvkI3Iop?zh7⣑|=?K 6#nN۶l%}X:% ڽE ]Jh|cVzOouW I="SIw*uSom-j*Ҍr&h]J>v]l~!O;> 4]T&U:(V:چ|ҀP2>`\jx69H~5).b)PN@jP uc7N8w7hWweܤr$Ϯ BZ!2@Ό0o@9[%1a :+CqhpwgXH~N.aJoxhwp0:ZM,L, : 57AG'ϐ"QPEp[9 E#eMu*\2=rZu; ~,_ '?@A ʯv(.Uۿ4~^ju V"_LmG{u q\NrCMesd'*R6Q Š)j.,ڡ2׉E xӋP\q*v#ke6`UPeTJ#&Y>~R -bD@00XU_w2*3"Xq./K_RP&( W8>Of6ZOw/XB;M~5rM$g± {T.h@nCZJ zJƛB\>βb` pڌZ<h\u{2K̻k2q2 N<>N>XT=Qd`t>͢$Ac'=ض{Yt(.#vp~^j Nz"Q 5!wr^*_L׃uRǶzYx Bcsh<$ftJԌ4;C6ïҭx48mBD@n'U{k4N&2H HSJӿ8#,*x^IzKJf[EK~6qbT-ފk ‰E_,LTqgkq35K7aAGɯ>\dßٴ{w`Q/GXS1[2HT:ҰV( L~ۈ)Gpns5CUH+Y Δ_;qfث!`0A(l!'+G n? fG(G<|*C@'Mљ{T]y R9$iz٬I[fFt2 䪅)=?|7JYOt%e?!k[\)?D|#KHcqNbu9 n+uIuG4KlM/&%B@J8go%(7 ?P#S^o/c{3|SIn+CIW#Y5o;|^N]*G sF=|,ҴvuOIHV8௞8:YM6BbB}a;6Ej?4(`*t`AUРvf|[뇍HdBlCq:ӣ$ S NJϩ2hg?7iy}Ƴ-x*Y)wm ?~vX3S[[A BD#.&ݥkz<+~sdɎF0FUL؈. ppWn^NҸ->P{=JPz{խYM75d"-kxqbL5 (@`*KNM7d5YVlḽ>Jx_`@C 0}8#?A +gh4OPSTAA1/&:WJ7&Y˱`'_ _ E6Sjp@KoD&ei;PY}'8<2]:M|*fp>5E{¼1kǸy<;x>>0~15%Ė}7^Ta=5pѰ¹7??l1֧5ؘٿg$gcQDp_u7K(H|8 ~\p8;7ˑ0d֛Mn#zHO`eMY/ IUFis\U(tQ^mZ#)/khV'}N'i9{ ۧ.c\h^3ռ%+? #;6-3dN'P$ޞ!u!Bݞd;~w„-~ls A#~j8)Y5vvqTT BL*[HT !ʐ$/k 'e?E}FDA;i|YzdߝlS&x_ s7R%}[rV*ѰݸkwXط6iMN3-ŗ /9LqF*n>"?ݳ#<'e^odB_BiPxH\9.9IBaВyhh鬹`"Пud Tnh9v%hP"!p L%jipX'pCy- g8VY^w=tuZ~0e58Q0DN^4KotQT'/`]a2}>ˊ˾dASTFIx>tu .|ӜX=;߲:99*i ϭxy[)[QHzr0>`EG!9YpN#gxXRjd+ar9ҫ5IMh,S dzA]|n:Bb" e43el 8"\&&ݥ?xXfp11,M"Q=1@0dƁll>ҪS*ƺܱ<BXٚ_AE}h1B}4? @ Kӡ]CPZzugټԏU<*iEbCb53Sn>NP k%dyy)Aʅ,,Ze~B?,r+6 _ij%Ŝ׉!W@Bqw')IE.¸5zR|`e% 'HFk Ye$n1IAkV1%DͱIbT#hn0wʝvo){wK矁mTm| ><> Ѯ)eEdx>W'js /o8IU\ky\xvrYڲp!^e~s\>3|h7wmܟpTl7^ \-O$[8;,tr5%M*S˜?:E{cR#wǍPJz9-ţfBs,lj!}{bL:1c'RV2x] Q9 L8 ĘZMLM$L*K`nd7YeU)Y}=F %7-H_-wVQlgkɛ%x7!n)@#Q_FmuRN% Ut3߉3y(`PgDfrHB] !!&8^~ pW%2P8A:܏ xTENqyH (0::ā~u wmWVݳASRx!iz;m\a*8vZvCf yYE՞.{g?-i6zXyØ\7؍OBhei6M2r08yh; k'{Iw8Jm4 4dyZr|VP8LAţ3,tjA_4 f}]-,SJ), _.c RajAvX ˦T-ք:\߶|Ы kfFJU8tA_.ޮa6\Jkz2\l\JmHس}8o922 "RfISG4{S\2&Ϛ3y2kdqZWܡ%HVN:B_HJyl)NJ%aFBEeߢRi+ĬGF'*>R0PrMN+[V(i_&.6IX[Sn]oڔ6ڛ5fzF[|Cزb6LIV;qp)C2?Q q{:2zJӺ6Bk r爄\>ڔ1oW>1J_A8O:cu\~W;s@M|:6W$2)LHvxS等jJ~󅲦{rfWbu([Q1,Wd]nVA Ѹ2mLÁy,/ۼCʛU);Zc7rWhQ3}VRTO/ej`֍@PEB#0 oܞz~ d:0n~ce1.1T J0l""EiOZYN"v56a%2dQN =VtZBO*,;33g3q\ηZ]Pz"R Nϗ4W h(S}(\“ɧswt9> p(1nbMBg\DU%,st_{\p;U5&$2C>Xt6qܕP*.JiyW>dX7C:#xܒ9 s;Sz<-M BN~yy:_T[-#VzBDnʛX_4FmH6D>Jf.;f0 ˍFz:ߤgYi9ԞHV_XD̑꬙]4yΛiYU@jO#x$PӳlGϐ$f}Խf%?(cLB۞ȓc5!`~SbH?jryUU16O29p?$7J=>t$s᭒>zٖːx٬>&}Ϸ[F,zΌiVJ>],a_ӉK:Dמ#Ĥ}~S g&ӋlQS+,Zf;jF+ FL a}}⇥zy1E3IqǓ9/oQ䘟H'1S7%uHZoƢϒE-!F12*7U8u@/\X)ή3]cBYR;y 2TTog,T4ר[ǭ[b\V? /N~E:ݘɗ6Ϻ?aav` Hs X 'c 464|X$ё&Sә6sR蓉o]ÓUxJJ4&kzLߖD*CVS|KۇTlaJ0pfA36cf =Jqd_OSg3 >4ȗa@*n v׿M;v\4.Y?){S>a6~IxH 8ӈmmfpoi3ԛ,dPF.M7| x)}?o׸kn'^=v4Da"6Qu09XLZ FZR3U'YyכCfJra!_tG =||5+mkrw-RH})Lŏ;b3k6R~ѱ I&ARSޭ;Pք@RG ~uo{"jCڒ^7,ڸ۬"tdH$SggEDG65oSw;ogxZ47QV93 |Z~tweBA=0~ q0vu^6QqL¤4D˵[kz_(,Qӳ=ʟ2OuE'⟤*$[AR;w:hw:X0M68D+wL l W܁͵^=Iý?MiM]b+:G"8 JbXڞLVUw{wuVQGT'rśwt<>E)[ ?GST0\oTu0sa)?R-Ǭa=īE%2L&m6\#Ysl35w~S|HZr u&ƾ)Z~ZLMfhiۀq؊ zHnԇT́Bs{@qn[Z˼`$;pSV-:u{g p+q`+>\]oZ_}|;lP;uy) )rKLlzB^Lv:R:(i1NGjSwl Z6i@]1NrX0֯*>,E*H%,<&R/ .򩛅Mp+YV|5ެI\҇##z<2e*5B /s/bfV*]O|)3!s@[x "w.ђBWE0)c !S/T=ze$᣹f0Z!&gͶ!͂T/i{-wɘV U"7 ~StO54d C7}##-H[<$KB|ROۦkD/ g(9l O$¨V%Zc_P Yyy&~cA.%k~ӕU UD}W?sAH èlI?NDH>B'vDFYW KkH) UIwn#*iW/>9!U'/\ʰ|8P)e;>Ypʏ@3@_ET]6)h#&8؇0('F#T:Q_8A#~UJA~aifu8C ~[KÍhj*k'8W!|XBlFf$2cꂆ*{Cjbi/İʁUL@fG6P;eU#P-n&)Gi@,Iv)I?6#'dǤ:4UU~SAv )GHGy-4-|.3@U0Elv|gLj_5+ddF݅ +oq=@k#!%B[Z1yIgrŔuhl:ѻͤ(&j0pK[Y.5&[|Crf_P08m%/Q;?|cNk[Ӗ]/DXY"Y(cP(E|&SKd o]R佰 64S]ܧl1sU[8.mx^z:'}N t36XLg-|:όMp`vCHlQv>!7<0L1=u $R%GxA\s2C6sS&kc)8c bWOz Mti 9 (*O5 @TnOeEWxƔ%YP #q ƣF3fHz-vu_CZc6ij?Ԫ;S5w^!Y9S/6UnФa;kh5Xl,+{;X`N6v]Ù J?Hx~6=*N>#g5:YWCló+׌@0ݤl4`"/>txWa3c{ 4խ9G/I=-0P[ꅭYOmfJ!QKL(ؖmc\0ERM"?;XٓckS)?v/%Kw)JpL4tT+{?xʘG)c|seհ07!GBV-Z6U9$ "4˱v4˄GD _(]H.3i) (| @Q%QgK_@C)y(2 !>$ٶ< !j ;#歱;W|y4GkrH >kO*OBs3cGE+*1rz߷ [no ?h|O8h(?Q}ɼ=k%_NXK}K @i:z԰i^ BS1g}TBR$( njcQ`<.e>֥`b$&Cה5f|)-bȖ5Z3l| [$D2=a8O= ug" NjVޠtsM',85⊊e tɼ~@J0v07dx@mwbYV&)f Y7(B CJ΄/<i)@ykh>u\ꩽJ}p QvRl{kwh2"P M%!\bx2@z彗 `xH"5Z|<Σnmj VY`':1%P,߰\BϔJ}tW-_)3mznUbfr&Jbj5ݔc~'9arx/6 Q8[udU96 K:/ITH?c۾́Yl&Wv}.,ujj@R.W5"급L`Slb^c/OD`R(ՑUk-[$oyg}t-G3N"g 11r[JRLD|QG~EKaiqf N蔶N~DiҲMstpI~uuWg+T`_16Xג" @vdtyp ,9kAȥipߣ#ְݕմө<ң=bbwV&r_;I2JCy*YՃƄ,r..&`VRuQ3BBЊ-^9ζXr.畕x"x$ψߙR @n~};/ӛ.,-N$9yڛOʘ9آe?2;;\ݯo}͍4G1{;*QyxDHr;2* 'ͥ X_qDT"suC2ezSG}\IUBG#IQ9A *UMI:Ʒ])@rr"8?]bSOf4 c:m?lױ 픱>DҜ?7uf=)ҥϣ;(UWKS yKzJd /i63OdfZe{R-YS- $߻sC\6Zrjr61_AC>'*4ѥ߶mNxS[5!~U m{ti)aڷI) vFyٔ{6R()?~ܵ}\m>mz})=t^}_-̧pD'nRUh}d܇.·!:"=>j\HY'{!b6ᇂ`T6)3tlGd4s/ϔɗՄʼ@3xc՛|ʷ/B#Bk#ysUev JwXMˉ-&#vp|He`N\"D9If7,_G4IOrub ~mES^k׮١U;Jt *4i0oE@r8KQoPf*]"ʳ-O贵T,KG̽u)4G=c!ȕ9 /%x8 ޻_I=☓4Edy4SG)pxYi]Cover: 1) Added disclaimer language. Dashboard: 2) Added this tab to reflect< summary numbers for the test cases and each of their possible result statuses (i.e. pass, fail, N/A, Info). Test Cases: 3) Changed Column Heading D from Ref. ID to Control ID 4) Changed Column H Heading to include Pass / Fail / Info / N/A to more accurately reflect the four possible status indicators. 5) Added "Test Method" column Sources: 7) Tab added Legend: 8) Updated the Pass/Fail row to reflect the four possible status indicators (including N/A & Info - more information needed). *Updates based on NIST 800-53 rev 3 releaseAdded several test cases Removed Control ID Column, since an ID column was already established. Updated for new version of Publication 1075oRefined test cases regarding encryption of data. Clarified requirement for encryption of data, only in transitUpdates to the following test cases: " Test ID 5: Ask if there is another agency involved in collecting or outstanding debit Collections or for Appeals? " Test ID 8: Does the data warehouse indicate that addresses have been third party verified? " Test ID 15: Ask who has the ability to query against the data. " Test ID 9  Ask what mechanism is used to check/validate data? e.g. is it a manual evaluation of the data being input or whether it's an automated? " Test ID 26  After commingling is addressed, how is commingled data shown in your application in the backend? " Test ID 29 - Are there super users that can browse the data without triggering audit events? " Test ID 31 - When and who looks at audit logs? " Test ID 33/34 - Is data purged out of the data warehouse? Do they have an existing retention policy? " Test ID 7 - Ask about whether they are using the data warehouse to compare state and federal data? P Updates: -Cover: Reorganized the Tester and Agency POC information cells, to better reflect possible multiple POCs. -Test Cases: a. Changed Column G header to "Pass / Fail / N/A", to more accurately reflect the four possible status indicators. b. Added conditional formatting to the status cells, and included summary cells at the bottom of the checks. c. Added control names to the NIST ID cells. Primary control is listed in black; any secondary controls are listed in GRAY. -Legend: Updated the Pass/Fail row to reflect the three possible status indicators (above). -Test IDs: None.   u  >H Template Update% NIST Control NameThis SCSEM is used by the IRS Office of Safeguards to evaluate compliance with IRS Publication 1075 for agencies that have implemented a dataVwarehouse that receives, stores, processes or transmits Federal Tax Information (FTI).hMinor update to correct worksheet locking capabilities. Added back NIST control name to Test Cases Tab.&Full name which describes the NIST ID.Identifier ManagementInformation Input Validation8Identification and Authentication (Organizational Users)*Transmission Integrity and Confidentiality SC-8 SC-9 % SCSEM Version: 1.4HPlease submit SCSEM feedback and suggestions to SafeguardReports@IRS.govHObtain SCSEM updates online at http://www.irs.gov/uac/Safeguards-ProgramSC-8h% NIST SP 800-53 Rev. 4, Security and Privacy Controls for Federal Information Systems and Organizationsp% IRS Publication 1075, Tax Information Security Guidelines for Federal, State and Local Agencies (January 2013)% % SCSEM Release Date: April 11, 2014aMainstream support for Windows 2003 ended on 7/13/2010. Extended support end date is 7/14/2015. #No major updates. Template update. Agency Code: Closing Date:Shared Agencies:SA-22Unsupported System Components1.Determine if system documentation states how often audit logs are reviewed. Also, determine when the last audit logs were reviewed. 2. Examine reports that demonstrate monitoring of security violations, such as unauthorized user access. ;1. System documentation identifies how often audit logs are reviewed and the last review was performed within the past week. 2. The audit trail is reviewed weekly or more frequently at the discretion of the information system owner for indications of unusual activity related to potential unauthorized FTI access. J {ocK?pd OC\P4(th ` ( qq 2%J'*7 91< [>ccB g2 .FLN  dMbP?_*+%# &CIRS Office of Safeguards SCSEM&L&F&RPage &P of &N&?'?(?)?M6Microsoft XPS Document WriterX odXXLetterDINU"L r SMTJMicrosoft XPS Document WriterInputBinFORMSOURCERESDLLUniresDLLInterleavingOFFImageTypeJPEGMedOrientationPORTRAITCollateOFFResolutionOption1PaperSizeLETTERColorMode24bpp MXDW"d??&U} $ } i} $ .;;h@@     @@ q  p   x  1  7     r  s  t  u  v       :      ;  <    o  B            Dl   !"#$%'()+`,`-`  ! ! " " # # $ $ % % 'C (2 )3 + , -(    A:??:The official logo of the IRSPicture 1The official logo of the IRS"ÚPK!9^[Content_Types].xmlAN0EH%NY tA*T0'E2 JMN vi{ɖz$cȢ*%2鉣-uAg>zӶ/3[0߀:r5a8>GT8Wr>wOo?aΫǮUv_PK!{drs/picturexml.xmlUn0 }R۱:E'Àn+T[ɒ!Ia>ʗA=4ٴ<|uo9R9/<(e&?N6DTKAsL5pTFDH reˆD_Ȏ RVmJox^NQRRS qEV :y2dZʌ9Կ`s7ՙdtoP nh$"JO%bvJOTM @9VM(Q i |}\HhЄQ<mKW* 0WNX/C'^,muìaUEK TR\u / |:quyr=ѷ:23w:NfN#'yM{aӔnoO rF׹e*Ypd V[Ƈ ),0 48v% _o PK!1drs/downrev.xmll_K0Co.CQ\7ޮ&IU?wSo9nFδl>4*Hz•])X.n.BԶԭLƧ'#=,qZAzy(j4:-*獎$^ܴ/F7^g5(x}>.7!]nޅ:?W"vx'}_H # kgCI~aоka*`TI;L~4I*kR,D\Ga~:'PK-!9^[Content_Types].xmlPK-! 1_rels/.relsPK-!{.drs/picturexml.xmlPK-!1Idrs/downrev.xmlPKGbi]&`>@dwH #Insert tester name and organizationO *Insert City, State and address or building Sheet1gg\ g2 Ca|i  dMbP?_*+%# &CIRS Office of Safeguards SCSEM&L&F&RPage &P of &N&?'?(?)?MAdobe PDFS odLetterPRIV ''''0\KhCFFSMTJAdobe PDF ConverterResolution1200dpiPageSizeLetterPageRegionLeadingEdgeInputSlotOnlyOne0EBDAStandard"d??&U} $ h@@@@@@@ @ @  @ @ @@@@ @ @``` `E aaaaaaaaaaaab g hhhhhhhhhhhhi jj kkkkkkkkkkkkl "jkkkkkkkkkkkkl jk kkkkkkkkkkkkl jl kkkkkkkkkkkkl "wmmmmmmmmmmmmn hF ci ddde D Gx !   DEEEEEIF ^" _% P;DB! PA@ D D % PA@ ;DB oG pf K OMIF oF pf L CNIF  opf   IF HHHHH opf Q+S ;DPassAZMR7%P D%BIFqqqqqq opf Q +S;DFailAZMR 7%F D%BIFqqqqqq opf Q+S;DInfoAZMT7%I D%BIFqqqqqr opf U*V;DN/AAZWIFqqqqqr "ABBBBBJFqqqqqr HHHHH    0222&22&FTFFPh&>@dHJ  w  ; qqqqqr rN/AAZAZAZD% ;qqqqqr rN/AAZAZAZD%   ; qqqqqr rN/AAZAZAZD% {+{ {+{{+{  Sheet4gg\ g2 !t~$  dMbP?_*+%# &CIRS Office of Safeguards SCSEM&L&F&RPage &P of &N&?'?(?)?MAdobe PDFS odLetterPRIV0''''0\KhCFFSMTJAdobe PDF ConverterResolution1200dpiPageSizeLetterPageRegionLeadingEdgeInputSlotOnlyOne0EBDAStandard"d??&U} $ } $ } $ ! @ @  @@@@@@@@@@ %  K  (  )  " H  I  J  " &  ;  L   M  <  6  '  + 7  N  O  P 8  Q  R =  S  T m  > n  U  V :  W  X  [  Y  Z @  \  ] B X2222&222&2H<HHH<<H<H<HH<H<<<<H @ ?  9  \PH 0(  >dA w Sheet6gg\ g2 .  dMbP?_*+%# &CIRS Office of Safeguards SCSEM&L&F&RPage &P of &N&?'?(?)?MAdobe PDFS oALetterPRIV0''''0\KhCFFSMTJAdobe PDF ConverterResolution1200dpiPageSizeLetterPageRegionLeadingEdgeInputSlotOnlyOne0EBDAStandard"A??&U} $ } } } $} m } I } } } $ } m } I} $ tt  .   @                               3  #         ' ]y = > ] ]   ]  8 ]z ]4 / ] ]   ]   ]{ ]  ] ]   ] ]| ] , ] ]   ]   ]} ] , ] ]   ]   ]~ ] , ] ]   ]   ] ]  ] ]   ]   ] ]  ] ]   ]  ] ] - ] ]   ]  ] ]  ] ]   ] ] ]  ] ]   ] ] ]  ] ]   ] ] ] . ] ]   ] ] ] , ] ]   ] ] ]  ] ]   ]   ] ]  ] ]   ] ] ]  ] ]   ] ] ]  ] ]   ] ] ]  ] ]   ] ] ]  ] ]   ] ] ]  ] ]   ] ] ]  ] ]   ] ] ]  ] ]   ] ] ]  ] ]   ] ] ]  ] ]   ]   ] ]  ] ]   ]   ] ]  ] ]   ]   ] ]  ] ]   ] ] ]  ] ]    ] ] ]  ] ] ? @] D$l*~~r~~~~~~rrrrr~rrrrrrrrr~~~rr ! " # $ % & ' ( ) * + , -  ] ]  ] ]     ] !] !] ! !] !] !  !  !] !  "] "] " "] "] " " "] #] #]0 #/ #] #] # # #] $ $4$ '$ ( ) * + , - r~rr20 (  R  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR   C  ]F ! d ZR   C   ]F ! d >Z A w##;# d  *Pass;# d  ?@Fail;# d  Info{+{#{+{#{+{#/  %(+#/  %,-# Sheet2gg\ g2 <  dMbP?_*+%# &CIRS Office of Safeguards SCSEM&L&F&RPage &P of &N&?'?(?)?MAdobe PDFS odLetterPRIV0''''0\KhCFFSMTJAdobe PDF ConverterResolution1200dpiPageSizeLetterPageRegionLeadingEdgeInputSlotOnlyOne0EBDAStandard"d??&U} $ r} $ r} $ rsssss@@ @   @@@@@@ `( aaaaaaaaaaaab z) {{{{{{{{{{{{| t^ uuuuuuuuuuuuv j6 kkkkkkkkkkkkl j5 kkkkkkkkkkkkl "wmmmmmmmmmmmmn }w ~~~~~~~~~~~~ .  t_ uuuuuuuuuuuuv j` kkkkkkkkkkkkl wa mmmmmmmmmmmmn }- ~~~~~~~~~~~~ ,  tb uuuuuuuuuuuuv jc kkkkkkkkkkkkl jd kkkkkkkkkkkkl je kkkkkkkkkkkkl "wmmmmmmmmmmmmn }* ~~~~~~~~~~~~ +  tf uuuuuuuuuuuuv jg kkkkkkkkkkkkl "wmmmmmmmmmmmmn 2&22222&22222222222&2222>dmjA w Sheet7gg\ g2 YA  dMbP?_*+%# &CIRS Office of Safeguards SCSEM&L&F&RPage &P of &N&?'?(?)?MAdobe PDFS oGLetterPRIV0''''0\KhCFFSMTJAdobe PDF ConverterResolution1200dpiPageSizeLetterPageRegionLeadingEdgeInputSlotOnlyOne0EBDAStandard"G??&U} $ } mT} m@      `2 aaa y/ y0 y1 yA$@c@ 5 4@l@  >@t@ % D@@   ?@ ! N@@ " ?@ #  ?~  @ $  X^@Y@ &  X@`@Y,@ *  Xa@[3@ 9  X[ZZ\\\\\\\\082222222<222 PH@ 0(   ><dA  w Sheet8gg\ Oh+'0 hp    IRS Office of Safeguards SCSEM$IT Security Compliance EvaluationBooz Allen Hamiltonusgcb, stig, pub1075The IRS strongly recommends agencies test all SCSEM settings in a development or test environment prior to deployment in production. In some cases a security setting may impact a systems functionality and usability. Consequently, it is important to perform testing to determine the impact on system security, functionality, and usability. Ideally, the test system configuration should match the production system configuration. Prior to making changes to the production system, agencies should back up all critical data files on the system and if possible, make a full backup of the system to ensure it can be restored to its pre-SCSEM state if necessary.Christa BatorMicrosoft Excel@/p+@s@J\i՜.+,D՜.+,@ `h|   securityOffice of SafeguardsInternal Revenue Service  DashboardResults Instructions Test Cases Appendix Change LogAppendix!Print_Area'Change Log'!Print_AreaDashboard!Print_AreaInstructions!Print_AreaResults!Print_Area'Test Cases'!Print_Area'Test Cases'!Print_Titles  Worksheets Named Ranges(Zb_PID_LINKBASE_NewReviewCycleAThttp://www.irs.gov/uac/Safeguards-Program  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry FWorkbook]SummaryInformation(DocumentSummaryInformation8