2023.06 – Notice of public rights and AGAR

Source page 1

No巾hPethe巾OnTownCounciI
NOT看CEOFPUBLICR!GHTSANDPUBLICATION

OFUNAUDITEDANNUALGOVERNANCE&
ACCOUNTABiLITYRETURN
ACCOUNTSFORTHEYEARENDED31MARCH2023
LocaIAuditandAccountabiIityAct2014Sections26and27
丁heAccountsandAuditRe uIations2O15 SI2015I234

NOTICE

1.Dateofannouncement:21June2023
2.EachyearthesmaI‑erauthority,sAnnua‑Gove「nanceandAccountab師tyRetu「n(AGAR)needstobe「eviewed
byanextema‑audito「appointedbySma一一erAuthorities,AuditAppointmentsLtd"TheunauditedAGARhasbeen
pu帥shedwiththisnotice.Asithasyettobereviewedbytheappointedauditor,itissubjecttochangeasa
Anypersoninte「estedhastherighttoinspectandmakecopleSOftheaccountingrecordsforthefinanciaIyea「
towhichtheauditrelatesanda看Ibooks,deeds,COnt「aCtS,b肌s,V。uche「s,receiptsandothe「documentsrelating

tothoserecordsmustbemadeavaiIabieforinspectionbyanypersoninte「ested"Fo「theyearended31March
2023,thesedocumentswi一一beavaiIabieon「easonabIenoticebyappIicationto:

MissJoyNo「「is,TownCle「k,TheSma一一Hal一・Fo「eStreet,No皿Petherton,Some「SetTA66QA.TeiO1278574O74

Emaii:tOWnCierk@nptc‑info
commenc‑ngOnThu「Sday22June2023

andendingonWednesday2August2023
3・Loca‑gove「nmentelecto「sandtheir「epresentativesaIsohave‥
.Theoppo山nitytoquestiontheappointedauditorabouttheaccounting「eco「ds;and

・Therighttomakeanobjectionwhichconce「nsamatterin「espectofwhichtheappointedauditorc○uldeithe「
makeapublic両erestreporto「aPPlytothecou旧oradec‑arationthatanitemofaccountisunlawfui・Written
noticeofano咋Ctionmustfi「stbegiventotheauditorandacopysenttothesmallerauthority.

Theappointedaudito「canbecontactedattheadd「essinpa「ag「aph4be一〇wfo「thispurposebetweentheabove

datesonly.
4,ThesmaIierauth°rity,sAGARissu鴫cttoreviewbytheappointedaudito「undertheprovisionsoftheLocai

AuditandAccountabilityAct2014,theAccountsandAuditRegu‑ations2015andtheNAO,sCode。fAudit
Practice2015.Theappointedaudito「is:

PKFLittlejohnLLP(Ref:SBATeam)

15WestferryCircus
CanaryWharf
LondonE144HD
(更塑@頭乱c埋め
5,Thisannouncementismadeby
JoyNo「「is,TownCle「k&Respo=SibieFinanciaiO冊ce「,

NorthPetheltOnTownCouncii

Source page 2

LOCALAU丁HORi丁YACCOUN丁S:ASUMIVIARYOFYOURRiGHTS
PieaseれOtethatthis summary appIiesto a=re!evantsmaile「autho「ities,includinglocal
councils,intemaid「ainageboardsand̀other,sma=erauthorities.

Thebasicposition
The土OCa江Aud彊臆鴫AccQ ntaa栂槌音臆臆2臆Q臆1書生、(theAct)gove「nstheworkofaudito「SaPPOintedtosmalIe「
authorities.Thissumma「yexplainstheprovisionsc○ntainedinSections26and270ftheAct"丁heAct

andthe釦ap踊tsand槌壁書遮型!at一〇nS201asoc○vertheduties・「eSPOnSib冊esand「ightsofsmaIle「
authorities,Othe「organisationsandthepubIicc○nce「ǹngtheaccountsbeingaudited.
Asaiocaielector,Oraninterestedperson,yOuhavecertainlegal「ightsin「espectoftheaccounting

「eco「dsofsma=erauthorities.Asaninte「estedpersonyoucaninspectacc○unting「eco「dsand「eiated
documents.一fyoua「ealocalgovernmentelectorfortheareatowhichtheaccountsrelateyoucanaiso

askquestionsabouttheacc○untsandobjecttothem.Youdonothavetopaydirectlyfo「exe「Cising
yourrights.However,anyreSu冊gcostsincurredbythesmalIe「autho「ityformpartofits「unningcosts・
The「efore言ndirectly,一〇Cal「esidentspayfo「thecostofyouexercis‑ngyOur「ightsth「Oughthei「COunCiI
tax.

Therighttoinspecttheaccountingrecords
Anyinte「estedpe「soncaninspecttheacc○unting「eco「ds,Whichinciudesbutisnotiimitedt010Cai
eiecto「s.Youcaninspecttheaccounting「ecordsfo「thefinanciaiyea「towhichtheaudit「eIatesandall

b0Oks,deeds,COntraCtS,b川s,VOuChe「s,「eCeiptsandothe「documents「elatingtothose「eco「ds.You
cancopya一一,O「Parf,Ofthesereco「dso「documents.You「inspectionmustbeabouttheacc○unts,O「
「elatet。anitemintheaccounts.Youcannot,fo「exampie言nspecto「c○pydocumentsunrelatedtothe
accounts,O「thatincludepe「sonaiinfo「mation(Section26(6)‑(10)oftheActexpiainswhatismeant

by pe「sona=nfo「mation)・You cannotinspectinformation whichis protected by commercial
confidentia‑ity.Thisisinfo「mationwhichwou‑dprejudicecommerciaiconfidentialityifitwas「eleasedto

thepu帥candthe「eisnot,Setaga‑nStthis,aVerySt「Ong「eaSOninthepublicinterestwhyitshouId

nevertheIessbedisciosed.
WAensmalIe「authoritieshavefinishedp「epa「‑ngaCCOuntSfo「thefina=Ciaiyea「andapprovedthem,

theymustpub‑ishthem(inc‑udingonawebsite)Theremustbea30workingdaype「iod・Cailedthe
・pe「iodfo「theexerciseofpu帥c「ights・,du「ingwhichyoucanexerciseyou「StatutOryrighttoinspect
theacc○untingreco「ds.Sma‑1e「autho「itiesmustte‑ithepub‑ic,inc‑udingadvertisingthisontheir

website,thattheaccountingreco「dsand「elateddocumentsa「eaVailabietoinspect.Bya「rangement

youwi一一thenhave30workingdaystoinspectandmakecop‑eSOftheaccounting「eco「ds.Youmay
havetopayacopy‑ngCha「ge・丁he30wo「kingdaype「iodmustinC‑udeac○mmonpe「iOdofinspection
du「ingwhichal‑sma。e「authorities,account‑ng「eC○「dsareavai‑abletoinspectThisw川be3‑14July

2023fo「2022/23accounts.TheadverdsementmustsetOutthedatesofthepe「iodfo「theexerciseof
public「ights,howyoucancommunicatetothesmal‑erauthoritythatyouwishtoinspecttheaccounting
「ec○「dsandrelateddocuments,thenameandadd「essoftheauditor,andthe「elevantIeg‑SIationthat
gove「nstheinspectionofaccountsandobjections・

丁herighttoasktheauditorquestionsabouttheaccountingrecords

Youshou看dfi「staskyoursmalle「authori書yabouttheaccounting「ecords,Sin誓theyhoIda旧he
detai‑s.一fyoua「ea‑ocale‑ector,yOur「ighttoaskquestionsoftheexte「nalauditorlSenSh「inedi=law"

Howeve「,Whiletheaudito「w川answeryou「queStlOnSWhe「epossib‑e)theyare=OtalwaysobIigedto
dos0.Fo「examp‑e,thequestion mightbe bette「answered by anothe「O「ganisation'requl「e
inVeStigationbeyondtheauditor,s「emit,O「invoivedisp「oportionatecost(Wh‑Chisbornebytheiocai

taxpaye「)・Giveyou「smal‑e「autho「itytheopp〇両tyfirsttoexp‑ainanythingintheaccount‑ng「eCO「ds
thatyoua「eunsu「eabout.一fyoua「enotsatisfiedwiththei「explanation・yOuCanqueStiontheexte「nal
auditorabouttheaccounting「eco「ds.
TheIawlimitsthetimeavailab‑efo「youforma一一ytoaskquestions.丁hismustbedoneinthepe「iodfo「

theexe「ciseofpub剛ghts,SO‑ettheexte「na‑audito「knowyou「conCe「naSS○○naSPOSSIbie・丁he

Source page 3

adve直isemento「noticethatte=syoutheacc○un帥g「ecordsa「eavailabietoinspectw川alsog‑Vethe
pe「iodfo「theexe「ciseofpublic「ightsdu「ingwhichyoumayasktheaudito「questions,Whichhe「e
mea=Sfo「ma‑1yaskingquestionsunde「theAct.Youcanasksomeoneto「epresentyouwhenasking
theexte「naIaudito「questions.

Beforeyouasktheextemalaudito「anyquestions言nspecttheaccounting「eco「dsfuiiy,SOyOuknow
whattheycontain.P‑ease「emembe「thatyoucannotformaiiyaskquestions,unde「theAct'afte「the
endofthepe「iodfo「theexe「ciseofpub"crights.Youmayaskyoursmaiierautho「ityothe「questions
aboutthei「accountsforanyyea「,atanytime・Butthesearenotquestio=Sunde「theAct.
Youcanasktheextemalauditorquestionsaboutanitemintheacc○unting「eco「dsfo「thefinanciai
yea「beingaudited.Howeve「,yOur「ighttoasktheexte「nalaudito「questionsislimited・丁heexte「nal
audito「canoniyanswer̀what)questions'nOt̀why,questions.丁heexte「nalaudito「CannOtanSWe「
questionsaboutpoIicies,finances,P「OCedu「esoranythingeIseuniessitisdi「ectiy「eievanttoanitem

intheaccounting「eco「ds.Remembe「thatyourquestionsmustalwaysbeaboutfacts'nOtOP‑nions.To

avoidmisunde「standing,We「eCOmmendthatyouaIwaysputyou「questionsinw「iting.

The「ighttomakeoPjectionsataudit
Youhaveinspectedtheaccounting「eco「dsandaskedyourquestionsofthesmaIie「authority.Nowyou
maywisht○○Pjecttotheaccountsonthebasisthataniteminthemisinyourviewunlawfulo「there

a「ematte「sofwide「conce「na「iSIngf「omthesmaIIe「autho「時Sfinances.Aiocalgove「nmentelecto「
canasktheextemalaudito「toapp‑ytotheHighCour‖dradecIa「ationthatanitemofacc○untis
unlaw叫O「tOissueareportonmatte「swhicha「einthepubIicinte「est"Youmustteiitheexte「nai

audito「whichspecificitemintheacc○untsyouoPjecttoandwhyyouthinktheitemisuniawfui,O「Why
youthinkthatapublicinte「estreportshou‑dbemadeaboutit.Youmustp「OVidetheexte「naIaudito「
withtheevidenceyouhavetosupportyou「objection.Disag「eeingwithincomeo「SPendingdoesnot

makeitunIawfui.T0OPjecttotheaccountsyoumustwritetotheextemaIauditorstatingyouwantto
makeanobjection,inc冊ngtheinfo「mationandevide=Cebeiowandyoumustsendacopytothe
sma=e「autho「ity"Thenoticemustinclude‥

●

COnfi「mationthatyoua「eanelectorinthesma=e「authority,sa「ea;

●

Whyyoua「eo申jectingtotheaccountsa=dthefactsonwhichyou「ely;

.detailsofanyitemintheaccou=tSthatyouthinkisunlawiui;and
.detailsofanymatte「aboutwhichyouthinktheexte「nalaudito「Shouldmakeapublicinte「est

「ep〇五
othe「thanitmustbeinw「iting,the「eisnosetfo「matfo「〇時cting.Youcanoniyasktheexte「nalauditor

toactwithinthepowe「savailabIeunde「the±.

Youmaynotusethis・「ightt0OpeCt,tomakeapersona‑complainto「CIaimaga‑nStyOu「Smaller
authorfty.Youshouldtakesuchcomp‑aintstoyou「‑oca‑Citize=S,AdviceBu「eau,!ocalLawCent「eor
toyou「s01icito「・Sma‑1e「authorities‑ands〇一〇ca‑taxpaye「s,meetthecostsofdealingw‑thquestions

andobject一〇nS.lndecidingwhethe「totakeyou「objectionforvard,OneOfase「IeSOffactorstheaudito「
musttakeintoaccountisthecostthatwiilbeinvo‑ved,theyw川Oniycontinuewiththeo咋Ctionifitis
inthepublicInte「eSttOdos〇・丁heymaya‑sodecide=OttOC○nSide「anobjectio=iftheythinkthatitis
f「ivoiouso「vexatious,O「ifit「epeatsanoPjectionalreadyconside「ed.ifyouappeaitothecourfeagaInSt

anaudito「・sdecisio冊OttOaPP‑ytothec○urtsfo「adec‑a「ationthatanitemofaccountisunIawfui,yOu

w川havetopayfortheactionyourself・

Formo「edeta=edguidanceonpubIicrightsand thespecia‑powersofauditors,COP‑eSOfthe publicationLocaIa蘭oritvacc○unts‥Aquideto 一fyouwishtoco=taCtyOu「autho「ity,sappointed exte「nalaudito「p‑easew「itetotheadd「essin

pa「agraph4oftheNof/CeOfPubIicRig佃sand PublicationofUnauditedAmualGovemance&

遵逆上迎蛭a「eaVaiIablef「omtheNAOwebsite・

Accountabi〃tyRetum・

Source page 4

Annua=ntemalAuditReport2022123
No「軸PethertonlbwnCouncil

皿PS‥〃no軸一Pethertontown∞unCil・gOV"uk
Du血gthefinanciaIyea「ended31Ma「ch2023.伽sauthority￨sintemaiaudfroractingindependentryandonthebasis
ofanassessmentofriskca面edoutaselediveassessmentof∞mplian∞W肌therelevantprocedrlresand∞ntrOIs

inoperationandobtainedappropriateevidenoefromtheauthority.
TheintemaIauditfo「2022俊3has陶enca面edo面na∞o巾an∞W帥thisauthor韓y'sneedsandpfanned○○verage.
Onthebasisofthefindingsintheareasexamined,theintemalaudit∞nClusionsaresummarisedinthisfabie.Set

outbetowaretheo峰融VeSOfintemaI∞ntrolandalongsidearetheintemaiaudit∞nClusionsonwhe請e購inalI
signifeantrespects,thecontroiobje伽eswerebeingachievedthroughoutthefinanciaIyea「toastandardadequate

tomeettheneedsofthisautho「fty

D諾芸un器a貌距離Na器露盤蒜諾

Source page 5

Sectionl‑AnnuaIGovernanceStatement2022123
WeacknowIedgeasthemembe「SOf:

NorthPetherton丁ownCounciI

ou「「esponsibiIityfo「ensur‑ngthatthe「eisasoundsystemofinte「naicont「ol・inciudinga「「angementsfo「

thepreparationoftheAccountingStatements.Wec○nfirm,tOthebestofourknowIedgeandbeiief,With

「especttotheAccountingStatementsfo「theyea「ended31Ma「Ch2023,that‥
Agreed 臆〇〇〇〇〇〇〇〇〇〇〇〇〇〇〇〇 I腔siNo★it匪}S,meansthatthISauthonty

1,WehaveputinpIacea「rangementsf°「effectivefinancial

prepaIed/tsaccoun励gstatementshacc○rdence

managementdu「ingtheyea「,andfortheprepa「ationof theaccountingstatements.

2,Wemaintainedanadequatesystem°finte「naIcont「Oi

/:

! ) ! i

inciudingmeasu「esdesignedtopreventanddetectf「aud

( /

madepIOperaIrangementSandacceptedIeSpOnS酬砂

forsafeguaIdingthepub〃cmoneyandIeSOuI。eSin

andcor「uptionandrevieweditseffectiveness.
3.Wetooka=reasonabiestepstoassure°u「Seives

W筋theAccountsandAuditReguIa的ns.

itschaIge.

i 1 † 1 き ! ! ) 、一一、喜一ゝ叫、。。く..,̲音,」

hasonlydonewhat/thasthe/ega/powerfodoandhas

thatthe「ea「enomatte「SOfactuaiorpotential non‑COmPilanCeWithIaws,regulationsandP「ope「 P「acticesthatcouldhaveasignificantfinanciale龍rot Ontheab冊y°fthisautho「itytoc○nductits businessormanageitsfinances.

4・Wep「ovidedp○○pe「opportunitydu「ingtheyea「fo「
theexerciseofeIecto「S

J∵

1 ( ! さ !

du所7g勅eyeargavea〃peISOnShteIeSted的eapporfuni‡yto

「ightsinacco「dancewiththe requIrementSOftheAcc○untsandAuditReguiations"

5,Wecar「iedoutanassessmentoftherisksfacingthis

i /:

i i ! i !

∴

! 〈

effectivesystemofinte「naiauditoftheacc○unti=g

rec°rdsandc°nt「OIsystems.

facesanddeaI出所的thempropeI母

a憫ngedlt)raCOmpefentperson,h,dapendentof的e励}anCial
COntIOIsandpIOCeduIeS,tOg/VeanO似ectiveviewonwhe的er

/

ー

inreportsf「omintemaIandextemaIaudit.

irespondedtomaftersb′℃ughttoitsa請entionby所tema/and
!extemaIaudit.

8.Weconside「edwhethe「anylitigation,liabilitieso「

/

du「ingo「afte「theyea「一end,haveafinancialimpacton thisautho「ftyand,Whe「eapp「OP「iate,haveincludedthem intheaccountingstatements.

出し国璽回国田圃

ー

discIosedevery勅而g/tshouldhaveabout/tsbusinessactiv/ty

c○mmitments,eVentSO「t「anSaCtions,OCCurringeither

冒した霞岳憂国

consideredanddocumenfedmefinancia/ando的erhsksff

研emaIc○ntrotsmeettheneedsof約issma〃erauthohty

7,Wetookapp「op「iateactiononaiimatte「Sraised

9,(ForIocaIc○unciIsoniy)Trustfundsincluding

hapectandaskquestionsaboutthisautho碕府accounts・

き ̲.〇、、暮.〆、.十〇̲一̲,̲〇、」

autho「ityandt○○kapp「OP「iatestepstomanagethose 「isks,includingtheint「Oductionofintemaicont「Oisand/Or extema=nsu「ancecove「Whe「e「equi「ed,

6.Wemaintainedth「°ughouttheyea「anadequateand

C○mp〃ed面駒ProperPracticeshdo存)gSO.

=duhngtheyearmcIudhgeventsfakingpIacea#er肌eyear
) !endifrelevant・ i

N/A

hasmeta〃ofitsrespons胸肪eswheIe,aSabody c○青oIateitisasoIemanagmgt刑SteeOfa/ocaI

Charltabie.1nourcapacItyaSthesoiemanaging t「usteewedischa「gedouraccountabiIfty 「esponsib輔tiesfo「thefund(S)/assets,including financial「epohingand,if「equi「ed,independent examinationoraudit.

/

p truStOrtruStS.

き

★Pieaseprovideexp‑anationstotheexterna‑audito「onaseparatesheetforeach̀No,responseanddescribe

howtheauthorifywiIIaddresstheweaknessesidentified・ThesesheetsmustbepublishedwiththeAnnual

GovemanCeStatement.

ThisAnnuaIGovemanceStatementwasapp「OVedata
meetingoftheautho「ityon:

再l〇日I・ZO乙ろ
andreco「dedasminute「eference:

千∠汗乙o乙つ

c‑e「k

野心叶隻三二二

https://no皿pethertontowncouncil・gOV"uk

AmuaIGovemanceandAccountabilityRetu「n2022/23Form3

LocaICounciis,IntemalDrainageBoardsandotherSmailerAuthorities*

Page4of6

Source page 6

Section2‑AccountingStatements2022I23for
NorthPethertonTownCounciI
議

し￣￣¥ノ .￣躯′、￣場
March 2022

1.Balancesbrought
わnNard

l

N。teSandgu闇Ce

獲

March 態饗四囲鷺 P/easeroLlnda/欄gLII℃Sfonea/￣eSt王‑1.Donot/eaveany boxesb/ankaI7drepo隔fOorNIIbaIances・AI/#gL/reSmL .●‑●両案の間隔‑暮四囲案..●●●ぶ

270,135

261,795

7bfalbafancesandIeSeWeSafthebeghnIngOffheyear

asI℃cOrdedh帥e初oanc/aIreco代is.ValuemustagIeefo Box7ofpIeViousyea工

2.(十)P「ecepto「Ratesand

Levies

161,300

177,800

tofalamountofprecept(Orfor/DBs伯fesand/evies)

receivedorreceivablehmeyearExcIudeanygIantS IeCeived.

3.(+)「btaiother「eceipts

陣」執事しっも
158,334

4.(‑)Staffc○sts

穀∴∴∵読rending

37,692

53,581

170,195

7t)fa/hcomeorrece佃tsasrecoIded加thecashbook/ess

thepIeCeptOrrafe劫ev/esreceived(伽e2)・IncIudeany grantsreceived.

7bfalexpenditu′eOrpaymentSmadefoandonbehaIf Ofa〃employees,/nc/udegIOSSSaIarfesandwages, emp/Qye′SNIcon鍬,utions,emp/oyerspension COnt碓)uf/OnS,gratuif/esandseverancepayments・

5.(一)Loaninte「est/CaPitai

「epayments

7bfalexpeǹ掘ureorpaymentsofcapitalandmte′eSt

madeduhngtheyearontheautho函南bo仰wings仰any手

6.(‑)A=othe「payments

伍一三も長め
290,281

7.(=)BaIancescarried

forward

離富うしみもβ

261,795

8.1btalvaiueofcashand
Shortterminvestments

232,572

7bta/expenditureorpayn,entSaS′eCOrdedh妨ecash‑

book/esssfaffc○sts仰7e4)and/oanhteIeSa七ap舶I repayments仰ne与)・

323,637

7btalbalancesandIeSen伯SattheendoftheyearMust

equa/(1十2十3)‑召+5十針

259,342

309,875

77?eSumOfa〃cuI鳩n書anddepos竹bankaccounts,CaSh

hoId加gsandsho万temhvesfmentshe/dasat31Maroh‑ 丁bag′℃eW〃hbankrec○nc砺af;on・

9,丁otalfixedassetspius iongte「minvestments

122,492

171,721

andassets
10.1btaIb°「rOWlngS

777eVa/ueofa〃thepropertytheau約〇万fyo仰s‑itismade upofa〃itsfixedassetsand/ongfemhvesfmenfsasat

31Man;h.

777eOutStandingcapitaIba/anceasat31Ma′℃hofa〃Ioans fromthiIdpaH/es仰CluαhgPM‑B).

Ice砧fythatfortheyearended31Ma「ch2023theAcc○unting

IconfirmthattheseAcc○untingStatementswere

StatementsinthisAmualGove「nanceandAccountabiIity

app「ovedbythisautho「ityonthisdate:

Retu「nhavebeenprepa「edoneithe「areceiptsandpayments

証obI之o乙ミ

orincomeandexpenditu「ebasisfo=ow‑ngtheguidancein
Gove「nanceandAcc○untabi=tyfo「Sma=erAuthorities‑a
P「actitione「s,GuidetoP「ope「P「acticesandp「esentfai「iy

asreco「dedinminute「eference:

thefinancialpositionofthisautho「ity.

SignedbyResponsibieFinancia○○情ce「beforebeing

go/之の乙も

presentedtothe少重ho「ityforapp「OVaI

園田図星
Dat。

'S/06/乞02‑3

AnnuaIGove「nanceandAccountab胴yRetum2022123F。「m3
LocaICouncils,lntemaiD「ainageBoa「dsandotherSma=erAuthorities*

Page5of6

Source page 7

之a∃○○へのヨa≡〇二王手O﹁ぞ

巾×p‑aつa{iOコ○青くa﹁iaさ8SIp○○{〇号a

○○⁝壬e﹁畠(一8合一o星⊃o‑♂a己

一つSe〇三gu﹁eSf○○ヨSe〇号つい○︹手の>OA刀‑⊃竺旧情ユーgプー宣言edb︒XのS

之ox言‑○馨Op○○<‑de⁝○×p一a量‑○己‑一つ○○Jd‑つ号⁝○きa‑くa‑u畠‑○○⁝○‑○=ow∋g喜一w三回e言霊Odiつ手e
ロる○つbo職霊Wすoき宣oくaヨ⁚
くaユa⊃8sOへヨoあ一ha⊃一のまずoぎ8⊃夏e一s(°二量く︻dua一〇〇X8(oX8p(<a﹁i雪8〇〇三ss手aブ麗8).

yOa﹁⁚

〇三ew﹁○○∋富山享 一〇⊃Wa﹁ds<圭写8⁝こ一8‑8○○﹁ヨ°﹁〇〇〇q⁝○○Xp一a⊃a(i°つるg聖d一〇Ss〇二プeまくaコa(○○つyOa﹁o⊃

p己8pく夏8三〇<一〇〇<a一重o(ざ×N)‑

か

開削出回削幽

国別叶

巾

ざ

○∴∴〇〇〇ま

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