internal financial controls checklist

Internal Financial Control IFC Self Assessment Checklist. Individual asset identification plates, 9. WebChecklist of Internal Controls 3 Financial Data Integrity Use sequentially numbered business forms (checks, orders, invoices, etc.) WebIf you have to pick a department in which to begin implementing your internal control checklist first, make it accounts payable. Control over inventory adjustments, 7. Beneficiaries of company policies, 2. Special handling of postdated checks, 6. Check listing compared to the cash book, 13. The checklist sets out typical internal controls (in categories) as well as providing guidance on how these controls can be applied. hbbd```b``kA$SXDu`XW\ 26,U 1XM=Hy74 4l&$2? @ Record of all aspects of all securities. WebSelf-assessment checklist The questions in this checklist are designed to help charity trustees and their advisers evaluate the charitys performance against the legal endstream endobj 83 0 obj <> endobj 84 0 obj <>stream The Internal Finance Control (IFC) audit checklist contains everything needed to complete an Internal Finance Control (IFC) audit accurately and efficiently. Periodic comparison of detail and control, 5. Payroll You may notice some similarities Typically, the Control over long outstanding checks, 19. Without these benchmarks assessment will be subjective without any guiding posts. Should evaluate IFC and risk management systems. Well send you a link to a feedback form. hTM <<616989F5886ADD4487476A9F9845F0B9>]/Prev 490971>> Separation of cashier personnel from credit duties, 19. Availability of brokerage advice, etc. 2516 0 obj <>/Filter/FlateDecode/ID[<9C5DC2DD8F9DBE42B7F6F817DAE99B93><72C85FEA421EA649B6EB7D10AC5CF99E>]/Index[2498 31]/Info 2497 0 R/Length 97/Prev 499462/Root 2499 0 R/Size 2529/Type/XRef/W[1 3 1]>>stream Specific approval of unusually large checks, 9. Periodic detail to control comparison, 4. WebThis internal control checklist will help organisations with investment or treasury functions to assess their own internal controls. Financial Audit Checklist (52 tasks) [PDF & Printable] Pricing Business Checklists Business Finance Management Marketing Human Resources Events Safety Responsibility for profit sharing computations, 3. Proper authorization of transactions, 4. It is also editable and fully customizable so you can create a professional checklist at ease and hassle-free. 75 14 Pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; 2. You can change your cookie settings at any time. We must make the choice, to take the chance, if you want anything in life to change. Anonymous. Control over fully depreciated assets, 12. What are internal controls for accounts payable? Presence of two required for access, 10. 88 0 obj <>stream Comparison of duplicate deposit slips with cash book, 10. Utilization of this checklist should The frame work explains the following components. Control over intracompany transfers, 2. The introduction of IFC regulations has definitely given us the chance to improve the internal control environment in most organisations by drawing the attention of Board of Directors and auditors to this neglected concept earlier. Reports of the independent registrar, 6. Investigation of discounts not taken, 1. xref Step 1: Provide the Major Topics Outline the audit checklists major subject headings to assist in visualizing the audits critical components. 0000017890 00000 n info@vlct.org, HOURS Tax stamp compliance for canceled certificates, 11. The Internal Control checklist was updated in spring 2021! It has been 2 years since the IFC regulations has been introduced, now it is our responsibility as the management and auditors to look at it from a fresh perspective beyond compliance and use it as an opportunity to promote risk management and governance process within their organisations so that we dont have another satyam in making. Maintained by V2Technosys.com, Taxguru Consultancy & Online Publication LLP, 509, Swapna Siddhi, Akurli Road, Near Railway Station, Kandivali (East), Internal Financial Controls- A brief introduction, 1. hb```5,@( %%EOF startxref Comparison of time cards to job sheets, 9. s;_Z,S+d8sKtI, _?h0{\ 1V=9@Sd8 Monday throughFriday. Internal Financial Controls- A brief introduction - TaxGuru The Internal Control Checklist is a tool for the campus community to help evaluate and strengthen internal controls, promote effective and efficient business practices, and improve Accounts payable internal controls are a system of internal practices and measures that help a business manage Custodian separate from investment records, 7. WebChecklist such as an Internal Control to do list template must be clearly established and include all aspects that may provide data of interest to the organization. This file may not be suitable for users of assistive technology. Important ITR Filing Deadlines That Taxpayers Shouldnt Miss! 17 Internal Financial Controls Every Small Business Should Have in Place May 20, 2022 Give it 1/5 Give it 2/5 Give it 3/5 Give it 4/5 Give it 5/5 Every small business 2528 0 obj <>stream WebThe COSO framework is useful for effective ICFR (internal control over financial reporting), including cash controls, accounts payable internal controls, and AP financial controls. Responsibilities charged for asset and depreciation records, 14. $dA Types of Internal ControlsOverview. There are two basic categories of internal controls preventive and detective. Preventive Controls. Preventive controls aim to decrease the chance of errors and fraud before they occur, and often revolve around the concept of separation of duties.Detective Controls. Last ReviewedTrainingContacts 3. Control over unissued instruments, 8. Internal Finance Control (IFC) audits can be scheduled as frequently as your organization determines is needed in order to improve processes. 19. Copyright TaxGuru. The Internal Finance Control (IFC) audits will review a few areas of your organization, including:: Enter your e-mail and subscribe to our newsletter. WebThe checklist may be considered on an annual basis to assist Governors to complete the Schools Financial Value Standard (SFVS). News stories, speeches, letters and notices, Reports, analysis and official statistics, Data, Freedom of Information releases and corporate reports. WebAn Internal Audit Checklist enables firms to improve by providing information on how they fared over a specific period. It was really educative article on the area most ignored when comes to interpretation though companies practices its principles, Your email address will not be published. WebInternal Financial Control IFC Self Assessment Checklist SaveSavedRemoved27 Internal Financial Control ( IFC ) General Accounting Controls 1. Phone: 802-229-9111 to provide an audit trail Perform :H)tgCOI-Z"iBJ%Nt7E*:J{5)ZJcKibr62., 52=0owe)f=!4^0-bS2 ADDRESS Audit trails " Many automated systems have audit trails that record every change made to a record. Review processes and procedures " This increases the opportunity of discovery of fraudFocused audits " These are audits with a very narrow focus and can be done by internal management. More items Mutilation of supporting documents at payment, 13. Prompt accounting for interbank transfers, 16. 75 0 obj <> endobj We also use cookies set by other sites to help us deliver content from their services. As such, internal controls may vary significantly from municipality to municipality. @9[t2mg+8aBQhNB$(o9t14A?sztm7(d8h1] Harrisburg: Can an effective accounting software replace accountants in small businesses? Control over intracompany inventory transfers, 2. Periodic review of insurance needs, 8. 0000001860 00000 n Applying generally accepted auditing standards (GAAS), an internal audit checklist for banks covers: Internal controls over financial reporting; Balance sheet audit; Deposit operations; endstream endobj 76 0 obj <> endobj 77 0 obj <> endobj 78 0 obj <>/Font<>/ProcSet[/PDF/Text/ImageC]/XObject<>>> endobj 79 0 obj <> endobj 80 0 obj <> endobj 81 0 obj <> endobj 82 0 obj <>stream Harrisburg: Pennsylvania Department of Education financial reports to track compliance with the restrictions? 12. Names and addresses on the shipping invoice, 9. The primary purpose of internal controls is to help safeguard an organization and further its objectives. Internal controls function to minimize risks and protect assets, ensure accuracy of records, promote operational efficiency, and encourage adherence to policies, rules, regulations, and laws. What is the definition of internal control? Signers independent of each other, 9. Proper authorization of persons signing checks, 11. The bench marks are called as framework. Separation of cashier personnel from accounting duties, 14. 0000000576 00000 n Cancellation of supporting documents, 17. Wed like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. 0 Periodic review of debt agreement compliance, 11. 40th GST Council Meeting Highlights Measures & Relief for Small Taxpayers. The scale of Satyam Scandal of 2009 and inability of the audit process to find the financial fraud committed by the management bought to focus various loopholes in the regulatory and legal framework dealing with board of directors and auditors of the company. Sales reconciled with inventory change, 19. Internal financial control activities assist charity trustees to: safeguard the charitys assets; administer the charitys financial affairs in a way that proactively identifies and manages risk; 583(E) dated 13th June, 2017. Written authorization for retirement, 11. trailer An Internal Finance Control (IFC) audit checklist is an invaluable tool for comparing a businesss practices and The expected internal controls have been identified for each of the nominated risk areas, e.g. All rights reserved. Board of Directors have to confirm that they have laid down IFC and that such IFC are adequate and were operating effectively. Proper authorization for expenditure and incurrence, 10. 0000013581 00000 n This checklist was developed by the Office of Operations and Management Services in cooperation with the Office of Audit Services of the New York State Education Department to provide a set of standards to test fiscal accountability in school districts. Weband Internal Controls over Financial Reporting (ICFR) related services for leading companies. Physical control over blank certificates, 6. WebHave an accurate assessment of your employees, use our Internal Controls Checklist Template right away! An internal checklist can be used for better in-house financial auditing, quality All Rights Reserved. Periodic preparation of the aging schedule, 20. WebInternal Financial Controls Checklist for Municipalities. WebThis sample internal controls checklist provides a list of items to consider when assessing internal controls for common business processes. Internal financial controls are defined in the explanation to Section 134(5)(e) of the companies Act 2013 as the policies and procedures adopted by the company for ensuring. No access to cash records or receipts by check signers, 1. Control over collections of written-off receivables, 21. Record of all safety deposit visits, 9. %PDF-1.4 % 0000001012 00000 n Proper authorization for acquisitions, 4. This template includes unique suggestive content that you can use as your preference or as your own content. WebInternal Control System as a Quality Control Mechanism in Public OrganizationsInternal Control of Fixed AssetsImpact of Foreign Corrupt Practices Act on U.S. BusinessCommunications with Audit Committees (or Equivalent)Law Firm Accounting and Financial ManagementCorporate Controller's Handbook of Financial Management (2013 From the above statutory provisions, it is evident that IFC is applicable to only listed companies and Internal financial controls with respect to financial statements (ICFR) is applicable to all companies other than those exempted by MCA Notification No G.S.R. Internal audits may examine areas such as corporate governance, accounting processes, compliance, cybersecurity and suspected fraud. Some businesses schedule audits once a year, every quarter, or even once a month, at most. Periodic comparison of G/L and perpetual records, 9. Restrictive endorsement of checks, 3. Should satisfy themselves on the integrity of financial information and that financial controls and systems of risk management are robust and defensible, All Entities having independent directors, Section 143 (3)(i) of Companies Act 2013*, Auditors have to report whether the company has adequate, the orderly and efficient conduct of its business, including adherence to company polices, Prevention & deduction of frauds and errors, Accuracy & completeness of accounting records and, Timely preparation of reliable financial information, Authorisation of records in accordance with GAAP, Safeguarding of the assets of the company. will that be CFO team (or) Internal Auditor of the company(or) Statutory auditor? Governance. Management and Auditors need some set of benchmarks to assess the adequacy and effectiveness of IFC. WebInternal Control Checklist Internal Control Checklist extracted from Pennsylvania Public Library Accounting Manual, September 2010 Appendix D pages 121-134. 89 Main St, Suite 4, Montpelier, VT 05602, PHONE FAX EMAIL Physical control over treasury certificates, 8. An effective Internal Control to do checklist must establish clearly what has to be checked, what is the criterion of compliance or non-conformity and the frequency of control or check. The outcome of that search was the introduction of IFC regulations in Companies Act -2013. Join our newsletter to stay updated on Taxation and Corporate Law. D%H&H I$DLul^@Q ~,57rg,>I i`N&@-a`bz}f: Copyright 2006-2022 Vermont League of Cities and Towns. Custodian separate from cash receipts, 5. Reconciliation of vendor statements with A/P detail, 10. Review of unmatched receiving reports, 11. Control over expenditures for self-construction, 7. Authorization and support of amortization, 4. We use some essential cookies to make this website work. Recordkeeping of detachable warrants, 12. 2498 0 obj <> endobj Depreciation adjustments for sales and retirements, 16. Fax: 802-229-2211 Independence of custodian from recordkeeping, 20. Daily reconciliation of cash collections, 3. Adequate records of investments for the application of the equity method, 3. Credit and sales departments independent, 5. In course of IFC implementation, who is expected to test the Operative effectiveness of the Controls? Thus, the components of ICFR include, Hence to put it in simply IFC as a concept is much wider in scope when compared to ICFR. WebA company's internal financial control over financial reporting includes those policies and procedures : 1. Serving and Strengthening Vermont Local Government, First Report of Injury (Workers' Compensation), Internal Financial Controls Checklist.docx. %PDF-1.5 % 16. Otherwise adequate records of creditors, 7. Call on the auditors to comment on IFC. Cost system tied into the general ledger, 24. WebInternal Control Checklist Internal Control Checklist extracted from Pennsylvania Public Library Accounting Manual, September 2010 Appendix D pages 121-134. However, one cannot expect the auditor to comment of operational conduct of the business, hence it can be logically concluded reporting of Internal financial controls by the auditors is on Financial reporting aspect only which led to the birth of term Internal Controls over Financial Reporting (ICFR). Checklist: Internal financial control for charities ODT, 156 KB This file is in an OpenDocument format This file may not be suitable for users of assistive technology. The Satyam scandal made Indian legislators search for best practises across the world like Sarbanes Oxley regulations in United States (US), Turnbull Guidance in United Kingdom (UK) and JSOX in Japan to raise the bar of corporate governance in India. Reports of the independent transfer agent, 5. Independence from G/L and cashier functions, 7. Bank statement direct to person reconciling, 21. Our internal control specialists have experience as auditors of Sarbanes Oxley compliance programs we understand what auditors expectations are for such programs. Periodic reconciliation of detail with control, 11. Income Tax Return (ITR) Filing Deadline for FY21 (AY 2021-22) Extended. 2. The 3 Cs in life Choice, Chance, Change. Webevaluating the internal control structure in a department or functional unit , while also promoting effective and efficient business practices. Control over cash from other sources, 13. Valuation procedures for stock issuances. Periodic summaries of inventory usage, 25. Limited authorization to sign checks, 8. WebICFR is one element of the broader concept of internal control defined by COSO, which provides a commonly used framework to assist companies in structuring and evaluating controls comprised of five integrated components: control environment risk assessment control activities information and communication monitoring activities Periodic review of amortization policy, 6. An Internal Finance Control (IFC) audit checklist is an invaluable tool for comparing a businesss practices and processes to the requirements set out by ISO standards.Internal Finance Control (IFC) audit is an independent assessment of how effective an organizations risk management, processes, and general governance is. Written policies for acquisition, 5. Adequacy of records of collateral, 10. 0000001349 00000 n * Please note Ministry of Corporate Affairs (MCA) has notified that Section 143(3)(i) of the Companies Act 2013 shall not be applicable for those audit reports of private limited companies /One-person companies (OPC) which has Annual turn over of less than Rs 50 Crores or has aggregate borrowings of less than 25 Crores from banks, Financial institutions or body corporate at any time during the financial year issued after 13th June 2017. Bank accounts properly authorized, 9. Written capitalizationexpense policies, 13. WebINTERNAL CONTROL CHECKLIST INVENTORY of SPECIFIC AREAS FOR STUDY AND EVALUATION of FINANCIAL ACCOUNTING INTERNAL CONTROLS Although this is an extensive inventory of financial accounting areas frequently requiring specific internal controls, the inventory is not represented as being all-inclusive. version of this document in a more accessible format, please email, Check benefits and financial support you can get, Limits on energy prices: Energy Price Guarantee, Internal financial controls for charities, Checklist: Internal financial control for charities, Prepare a charity trustees' annual report, Managing your charity: guidance for trustees, List of Charity Commission 'CC' guidance publications, meet their legal duties to safeguard the charitys assets, administer the charitys finances and assets in a way that identifies and manages risk, ensure the quality of financial reporting, by keeping adequate accounting records and preparing timely and relevant financial information. h{ xT{$aH`&LIH@=hDA(DhP@m/u*{0l|wo=e1mUL#5SNR=D,w!]"kgCQ=ko>hlY8sAjxLD-??e(>MDFANEm44*O+&Vi N2i9p*,o'G$e4 Periodic reconciliation of dividend account, 13. Review of stock restrictions and provisions, 14. WebFinancial Reporting Checklist Internal Controls Page 4 of 7 D. Closing Procedures: Yes No N/A Comments For a reporting period are procedures and policies documented for: 1 The COSO Internal Control-Integrated Framework includes: 1. Independence of sales, A/R, receipts, billing and shipping personnel, 3. Control over A/R written off, i.e., review for the possible collection, 23. A three-way match of the purchase order, receiving document, and supplier D0vtt00p h Periodic comparison with control accounts, 3. Payables Control Checklist. ONCE IFC ARE APPLICABLE WILL THEY BE APPLICABLE EVERY YERA. Webapproach to internal financial controls where there is any departure from the good practice set out in these guidelines. 4. How to manage your charitys financial activity and use internal financial controls to reduce the risk of loss. Comparison of transfer agents report with records, 5. Like the Accounting Standards which are used the framework to evaluate the financial statements, The frame work of IFC is given by Standard on Auditing (SA) 315 issued by the Institute of Chartered Accountants of India (ICAI). Are receipts of currency controlled by cash register or other Matching of the purchase order, receiving report and vendor invoice, 7. Sales reconciled with cash receipts and A/R, 17. Written, detailed depreciation records, 15. Data analytics: How can data analytics be used by audit firms? Even though state law does not mandate the implementation or use of internal financial controls, from an accounting and risk management standpoint, it is considered best practice for each municipality to have an internal control system in place. Ideally, this checklist will be used by all such officials, working together to assess the dependability of the towns financial record keeping and reporting. %%EOF Introduction to Internal Financial Controls (IFC), 2. Dont worry we wont send you spam or share your email address with anyone. Control over inventory stored at warehouses, 11. Risk assessment. Independence of A/P personnel from purchasing, cashier, receiving functions, 3. Control over returned merchandise, 11. Controls in small towns with few employees will naturally be different from controls in larger towns that have more employees in the financial function. Responsibility for payroll records, 14. 8 a.m. to 4:30 p.m. Matching of credit memoranda and receiving reports, 16. Custodian of notes independent from cash and recordkeeping, 5. Receiving reports in numerical order, 15. Hence it is necessary to understand the difference between IFC and ICFR. However, the standards of any internal control system are generally the same. Periodic confirmation with makers, 11. 0000001093 00000 n The stages for creating an Internal Audit Checklist are outlined below. This document is meant to be used by municipal officials whose responsibilities include oversight and handling of municipal assets as well as accounting for municipal finances. Updated on the internal checklist should require all reimbursable expenses for your charity or if the definition, wire transfer information, such as board minutes. It will take only 2 minutes to fill in. Detailed records of long-term debt, 4. jlEt+|8TNG,[#AyAhkgjc'm6{&pF`>> U8 Clerical accuracy of vendors invoices, 6. Control over consignment inventory, 10. endstream endobj 2499 0 obj <. Cash custodians apart from negotiable instruments, 7. Control environment 2. Copyright 2020 myAudit. Independence of the person reconciling the bank statement, 20. The Internal Financial Controls Checklist for Municipalities was created to help VLCT members apply government In the municipal context, internal controls help to assure that public funds are administered and expended in compliance with applicable statutes and regulations; that funds are used for purposes for which they were authorized and intended; and that there is accurate reporting regarding the use of those funds. hb```f``e Bl@8-+Hji> LsrE<>k~i%W9f&2:k\e=dAeR[[\xW%i!63Mq`]YTM/))Rgxb& G@t1b`Kh3XGT"X>0a0g0bE}7{3LvP``da8c`yAAN)!A fXX70o`Q`a`{.@l^ } p To help us improve GOV.UK, wed like to know more about your visit today. 0 Chart of accounts 2. If a charity is to achieve its aims, its trustees need to ensure its: Internal financial controls are essential checks and procedures that help charity trustees: Dont include personal or financial information like your National Insurance number or credit card details. All invoices greater than $50 are approved by a manager. Statutory Provisions under Companies Act 2013 related to Internal Financial Control, Types of Companies under Companies Act, 2013 in India, Relaxation with respect to conducting of EGMs & Postal Ballots, Summary of compliance for related party transactions, Incorporation and Compliances of Section 8 Company, Compounding of Offence mechanism under section 441 of Companies Act, 2013, Mismatch between GSTR 3B & GSTR 2A HC permits filing of appeal beyond statutory time period, Alleged GST Evasion: Rajasthan HC grants bail to accused, Matter not to be remanded back when all the materials on record are available, Cancellation of registration without providing opportunity of hearing is cryptic in nature, CBDT circulars/ instructions are binding on revenue, Impressive Transformation of Indias Economy, Due Date Compliance Calendar January 2023, Corporate Tax Rate Applicable for AY 2021-22, AY 2022-23 & AY 2023-24, Statutory Tax Compliance Tracker for January, 2023, Bank Branch Auditors Draft Panel of CAs/firms for 2022-23, Live Course on Input Tax Credit under GST Detailed Analysis, ITR forms are highly complicated & lacks interlinking & auto-correction, GSTR-3B vs GSTR 1 mismatch Rule 88C perspective, GST refund circular for unregistered home buyers & Insurance Policy holders, Delayed submission of Reconciliation Statement in GSTR-9C Late Fee/Penalty not leviable, GST updates and compliance calendar for January 2023. 0000000016 00000 n 0000002110 00000 n Comparison of duplicate deposit slips with detail A/R, 11. An internal bank audit provides evaluations of the effectiveness of the internal control system, daily bank activities, and accounting systems. myonlineauditor.com Design. If you use assistive technology (such as a screen reader) and need a On reading of the above definition, it is clear that intent of the legislation is to have control framework beyond financial reporting controls. /HP*OP 2,$%r(0uY(Y_K3US;{bKE.,kIBVhq|H`mGB2 &=p#g$j65}Bbs7W 0000017658 00000 n BCi7JM#oY{h2??h_r8L(7 I{="hv7w#t}v0t?Fu:B8y}t>A{Xo1Z)!nmF +e=-6YMyf[iRO@7k4At.=MTh{o_'|9jE[hU. Reciprocity What are the 3 Types of Internal Controls? There are three main types of internal controls: detective, preventative, and corrective. Controls are typically policies and procedures or technical safeguards that are implemented to prevent problems and protect the assets of an organization. 0000001613 00000 n Document Checklists: Income Tax Checklist For The FY 2021-22, Travel and Entertainment Expenses Audit Checklist, Expense Accounting Audit Checklist : Internal & External Auditing, Top 5 Advantages Of Paying Advance Tax That Every Taxpayer Should Know, Top 7 Recent GST amendments applicable from 1st January 2022. 0000001511 00000 n Control over A/R write off, e.g., proper authorization, 22. Control activities. Recordkeeping of conversion features, 4. endstream endobj startxref In order to submit a comment to this post, please write this code along with your comment: d9e0b273dfb73fba32c3599bd0c2f84c. The Internal Financial Controls Checklist for Municipalities was created to help VLCT members apply government accounting principles to assess and improve the accuracy, transparency, and security of municipal finances and assets. All Rights Reserved. Explains the internal financial controls checklist, no circumstances and documentation that the bar of directors or actual results compared to that are cash, it will not on. 0000002266 00000 n Banks instructed not to cash checks to the company, 12. Vermont League of Cities & Towns Sales order and sales invoice comparison, 7. The term ICFR has not been defined by the Guidance note of ICAI as the process designed to provide reasonable assurance regarding the reliability of the financial reporting and the preparation of financial statements for external purpose in accordance with the generally accepted accounting principles. All Rights Reserved, Customer Code Creation - Other Than Dealers Process, General ledger Closing and Financial Reporting (Year End), General ledger Closing and Financial statement (Quarter End), Depot Management - Dispatch/Sales Process, Depot Management - Material Receipt Process, Depot Management - Physical Stock Verification Process, Depot Management - Transporter Invoicing Process, Purchase - Letter of Credit (Non Fund Based), Planning Daily Production Monitoring Process, Planning - Production Order Planning Process, Planning - Production Order Planning Process - House wires and Flexi Cables, Production Planning and Execution SS Wires, Purchase - Other Than Raw Material or Consumables Process, Purchase - Purchase Order Amendment Process, Purchase - Raw Material Planning & Purchase Process Revised, Consumable Items Receipt and Gate Entry Process, Material / Consumable Items Outward Process, Raw Material Receipts and Gate Entry Process, Raw Material/Consumable Item Rejection Handling Process. WebInternal Finance Control (IFC) Audit Checklist Software Intro. Control over returnable containers left with customers, 14. WebThese checklists essentially act as a preliminary internal control of the organization. 0000001223 00000 n Required fields are marked *, Notice: It seems you have Javascript disabled in your Browser.

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