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Briefing Session Feb 2013 Kindergarten Administration Section, Education Bureau 1.

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Presentation on theme: "Briefing Session Feb 2013 Kindergarten Administration Section, Education Bureau 1."— Presentation transcript:

1 Briefing Session Feb 2013 Kindergarten Administration Section, Education Bureau 1

2 2

3 Main body 3

4 Voucher value$17,510 per student per annum (pspa) Fee thresholds under the Pre-primary Education Voucher Scheme (PEVS) Half-day place$26,260 pspa Whole-day place$52,520 pspa 4

5 Deadline8 March 2013 (Friday) Submit the application to your respective Senior School Development Officer of the Regional Education Office (REO), OR Senior Services Officer of the Joint Office for Kindergartens and Child Care Centres (JOKC) 5

6 KGs/KG-cum-CCCs (1) under PEVS in 2012/13 (2) Having withdrawn from PEVS in 2012/13 but still receiving fee subsidy of eligible students under the scheme at certain level(s) (3) Wishing to stay in the Child Care Centre Subsidy Scheme (CCCSS) If they propose to increase, decrease or freeze fees should submit required schedules as specified Other KGs/KG-cum-CCCs Only when they propose to increase or decrease fees have to submit required schedules as specified 6

7 Application together with the schedules and other relevant documents requested by EDB must be submitted on or before 8 March EDB will consider only expenditure of allowable items directly relating to teaching and learning activities operation of the KG/KG-cum-CCC maintenance of the standard of education service Inform respective parents of the amount of the proposed increase and explain to parents the reasons for fee increase and follow up properly as early as possible prior to submission of the application 7

8 Though the range of proposed fee increase varies from KG to KG, the proposed increase should be reasonable with a strike of balance between school operational need and parents concern Fee revision applications of all KGs are processed according to the same set of procedures and principles, and individual KG will be required to submit case-specific supporting documents necessary for EDBs further consideration KGs should prepare their audited accounts for 2011/12 school/financial year and make the accounts available to EDB when requested 8

9 Schedule 4(I)/(II) Schedule of Income and Expenditure 2011/12 School/ financial year Actual Amount must be filled in as per the audited accounts Schedule 4(I)/(II) Schedule of Income and Expenditure 2011/12 School/ financial year Actual Amount must be filled in as per the audited accounts 9 Audited Accounts (2011/12 school/ financial year)

10 should prepare their audited accounts All KGs/KG-cum-CCCs applying for fee revision in 2013/14 school year Upon EDBs request, submit the audited accounts to EDB for checking the reasonableness of their operating results (The accounts must be audited by Certified Public Accountants (practising) registered under the Professional Accountants Ordinance. ) submit the audited accounts in prescribed formats to Finance Division of EDB on or before 6 February 2013 (EDB Circular Memorandum No. 154/2012)EDB Circular Memorandum No. 154/2012 KGs/KG-cum-CCCs under the PEVS, CCCSS and/or in receipt of rent reimbursement in 2011/12 school year 10 Audited Accounts (2011/12 school/ financial year) (continued)

11 ScheduleContentPage 1ADeclaration of School Supervisor5 1BDetails of School Fees, Class and Enrolment Table1: Children aged 0-3/2-3 (CCC)6 Table 2: Nursery (K1), lower kindergarten (K2) and upper kindergarten (K3) levels (KG) 7 1CDetails of Meal Charges for Whole-day Classes8 1DParticulars of Principal 1D(I)NOT joining the CCCSS9 1D(II)also joining the CCCSS10 11

12 ScheduleContentPage 2Schedule of Teachers/CCWs (other than Principal) Salaries, Provident Fund and Provision for Long Service/Severance Payment 2(I): For all teachers/CCWs other than those specified for Schedule 2(II) 11 2(II): For teachers/CCWs also/only serving in the CCC portion of the KG-cum-CCC which is joining the CCCSS 12 3Schedule of Non-teaching Staff Salaries, Provident Fund and Provision for Long Service/Severance Payment 13 4(I)Schedule of Income and Expenditure15 4(I)aSchedule of Other Operating Expenses16 12

13 ScheduleContentPage 4(II)Schedule of Income and Expenditure (Operating classes of both local and non-local streams) (II)aSchedule of Other Operating Expenses (Operating classes of both local and non-local streams) 19 4ASchedule of Major Repairs and Maintenance21 4BSchedule of Additions to Fixed Assets22 5Schedule of Rental of School Premises Appendix AList of Components of School Fees25 13

14 14

15 EDBCM No.10/2013 in PDF & Excel format EDBCM No.10/2013 in PDF & Excel format 15

16 Schedule 1A Declaration of School Supervisor 16

17 I confirm that ONLY the expenses of the items as per Appendix A, where applicable, have been included in the school fee. Please also note the following: (more than one statement could be chosen as appropriate) I wish to apply for the child care centre (CCC) portion of my KG- cum-CCC to stay in the Child Care Centre Subsidy Scheme (CCCSS) for eligible children attending the CCC classes. The estimated amount of subsidy to be received is $. (Note) My school is a non-profit-making (NPM) *KG/KG-cum-CCC currently under/applying to join the Pre-primary Education Voucher Scheme (PEVS). My school has withdrawn from the PEVS but is still receiving fee subsidy of eligible students under the scheme at certain level(s) in 2012/13. My school is not under the PEVS in 2013/14. 17

18 (Please tick one of the following boxes only) For *KGs/KG-cum-CCCs under the PEVS, CCCSS and/or in receipt of rent reimbursement in 2011/12: I understand that I should submit a copy of audited accounts for 2011/12 school/financial year to the Finance Division of EDB for inspection. Should this school fail to do so, this fee revision application will not be processed further and will be taken as a fee freezing case. For other *KGs/KG-cum-CCCs: I understand that I should present a copy of audited accounts for 2011/12 school/financial year for fee revision application in 2013/14 upon EDBs request. Should this school fail to do so, this fee revision application will not be processed further and will be taken as a fee freezing case. Audited accounts for 2011/12 school/financial year are not available as my KG/KG-cum-CCC has been in operation after 2011/12. 18

19 Schedule 1B Details of School Fees, Class and Enrolment 19

20 Approval letter (Example): 20 (2)Fill in columns (b) & (c) as per the information in fees certificate & approval letter issued by JOKC (1) Fee per annum, NOT per month/ instalment [columns (b),(c),(d)] 15,600Not Applicable15, ,35630,84031,02012 (3) Proposed fee for 2013/14 [before deduction of CCCSS subsidy if applicable] [column (d)] (4) (d) should be divisible by the no. of instalments in (e) : E.g. 31,020÷12 =$2,585 (integer)

21 Column (d): must be filled in even if the proposed fee is maintained at the fee level for last year before deduction of CCCSS subsidy in column (c) Column (h) and (i): Estimated number of classes, Estimated total enrolment - fee revision would not be processed if 0 is written in these columns 21

22 Schedule 1B (P.2): K1, K2 & K3 (1) Submit separate schedules for local and non-local streams (2) Per Fees Certificate before redemption of voucher 16,300 30,480 16,400 30,480 Example: 10 (4) Eligible classes under PEVS in 2013/14 should charge a tuition fee not exceeding $26,260 pspa for a half-day place and $52,520 pspa for a whole-day place. [Column (c) ] (5) Column (c) should be divisible by the proposed number of instalments for 2013/14 in column (d) E.g. 30,480÷12 =$2,540 (integer) 22 (3) Fee per annum, NOT per month/ instalment [columns (b) & (c)]

23 Column (c)must be filled in even if the proposed fee is maintained at the fee level for last year in column (b) Column (d)The proposed number of instalments for 2013/14 should be the same as that of 2012/13. Otherwise, please submit a separate application to EDB Column (g) and (h) Estimated number of classes, Estimated total enrolment fee revision would not be processed if 0 is written in these columns 23

24 Schedule 1C Details of Meal Charges for Whole-day Classes 24

25 Column (b) and (c) refer to the meal charges per annum but not per month/instalment The proposed meal charges in column (c) should be divisible by the proposed number of instalments in column (d) the proposed meal charges per instalment in column (e) should be an integer Meal charges for whole-day classes will NOT be taken as a component for calculation of the school fees and should NOT be included in 2012/13 revised estimate and 2013/14 Estimate of Schedule (I)/(II) 25

26 Schedule 1D Particulars of Principal 26

27 Qualification(s) other than early childhood education (ECE) obtained : e.g. Certification Course for Kindergarten Principals Principals of KG-cum-CCC joining the CCCSS: insert the salary point of the Master Pay Scale in the brackets For the purpose of fee revision application, principal serving in more than one KG/KG-cum-CCC: (A) Maximum total salary = salary paid by the main school + total double allowances should not exceed (B) Maximum total salary should not exceed salary paid by the main school X 2 should not exceed (C) Doubling allowance paid by each KG should not exceed salary paid by the main school ÷ 3 27

28 Example 1 Salary paid by the main school = $30,000 Total doubling allowances per month = $40,000 Monthly salary recognized = $70,000 ($30,000+$40,000)??? Example 1 Salary paid by the main school = $30,000 Total doubling allowances per month = $40,000 Monthly salary recognized = $70,000 ($30,000+$40,000)??? Answer: Monthly salary recognized for fees calculation is $30,000 x 2 = $60,000 Answer: Monthly salary recognized for fees calculation is $30,000 x 2 = $60,000 should not exceed (B) Maximum total salary should not exceed salary paid by the main school X 2 Example 2: Salary paid by the main school = $24,000 Doubling allowance paid by another KG = $12,000 Monthly salary recognized is $36,000 ($24,000 + $12,000)??? Example 2: Salary paid by the main school = $24,000 Doubling allowance paid by another KG = $12,000 Monthly salary recognized is $36,000 ($24,000 + $12,000)??? Answer: The maximum doubling allowance of that principal recognized is $24,000÷3 $8,000 The monthly salary recognized for fees calculation is $24,000 $8,000 $32,000 Answer: The maximum doubling allowance of that principal recognized is $24,000÷3 $8,000 The monthly salary recognized for fees calculation is $24,000 $8,000 $32,000 should not exceed (C) Doubling allowance paid by each KG should not exceed salary paid by the main school ÷3 28

29 Schedule 2 Particulars of Teachers/CCWs (other than Principal) 29

30 The teaching staff reported in Schedule 2(I)/(II) must be Registered Teacher (RT)/Qualified Kindergarten Teacher (QKT); or Permitted Teacher with a valid permit ; or Child Care Worker (CCW) Column (a): Teachers serving in KG portion Highest Qualifications in ECE (provide RT/PT No.) Example 1BEd(ECE), (R123456) Example 2C(ECE), pending registration Example 3Pursuing C(ECE), QKT, (R200200) CCWs serving in CCC portion Highest Qualifications in ECECCW (provide CCW No.) Example 4 C(ECE), CCW, (CCW99999) 30

31 CCWs also/only serving in the CCC portion of the KG- cum-CCC joining the CCCSS insert salary point of the Master Pay Scale in [ ] in Schedule 2(II) The expenditure of the salaries of the following teaching staff should not be included in fee revision applications should not be reported in Schedule 2 Supply teachers whose salaries are charged under the Teacher Development Subsidy (TDS) under PEVS CCWs whose salaries/part of salaries are charged under the subsidy schemes under Social Welfare Department (SWD) E.g. Integrated Programme in KG-cum-CCCs, Extended Hours Service 31 Schedule 2: Particulars of teachers/CCWs (Continued)

32 Should comply with the required Teacher to Children Ratio & CCW to Children Ratio 32 KGs/KG-cum-CCCs (1) Under PEVS in 2012/13 EDB Circular No. 6/2011) (2) Wishing to stay in the CCCSS 1C(ECE) teacher15 children aged 3-6 1CCW14 children aged 2-3 -EDB considers teachers pursuing the C(ECE) qualifications as C(ECE) teachers for the purposes of meeting the 1:15 C(ECE) teacher to children ratio requirement in 2012/13 & 2013/14 -KGs meeting the 1:15 C(ECE) requirement ay continue to employ non- C(ECE) teachers with QKT or other qualifications acceptable to EDB E.g.a KG under PEVS In Schedule 1B Morning session: a total of 126 children aged 3-6 enrolled in A.M. & Whole-day Sessions 126 children ÷ 15 = C(ECE) teachers Is required Teacher to Children Ratio complied with? E.g.a KG under PEVS In Schedule 1B Morning session: a total of 126 children aged 3-6 enrolled in A.M. & Whole-day Sessions 126 children ÷ 15 = C(ECE) teachers Is required Teacher to Children Ratio complied with? Schedule 2: Particulars of teachers/CCWs (Continued)

33 Schedule 3 Schedule of Non-teaching Staff Salaries, Provident Fund and Provision for Long Service/Severance Payment 33

34 If a non-teaching staff member is employed for the sale of school items/provision of paid services as trading activities, the related salary expenditure should NOT be included in fee revision applications should NOT be reported in Schedule 3 E.g.Tutors of Optional Interest Classes, School Bus Driver Expenditure on salary of staff providing whole-day meal services should NOT be included in fee revision applications should NOT be reported in Schedule 3 E.g.Cook, Meal helpers Observe relevant stipulations & guidelines on Statutory Minimum Wage Homepage of Labour Department With effect from 1 May 2013, the statutory minimum wage rate will be revised to $30 per hour from the existing rate of $28 per hour. 34

35 Notes for Schedule 1D(I)/1D(II), 2(I), 2(II) and 3 35

36 Monthly salary (including other income) [Applicable to principal/teaching staff/ child care staff/ non-teaching staff] e.g.$30,000 (basic salary) $2,000 (monthly allowance) $12,000 (year-end bonus)[average $1000 per month] Monthly salary (including other income) should be $30,000+$2,000+$1,000=$33,000 Other income may include double pay, bonus, contract gratuity and cash allowances (excluding mess allowance) Attach relevant copies of the certificates of the teacher training qualification of newly employed teacher(s)/CCW(s) 36

37 Applicable to KGs/KG-cum-CCCs currently (2012/13) under / applying to join the PEVS A copy of the Remittance Statement of mandatory provident fund/provident fund for the relevant contribution period showing the income and contribution particulars of the principal/teaching staff/child care staff employed as at 1 January 2013 must be attached 37

38 Applicable to the principal and CCWs serving in the CCC portion under CCCSS Should be awarded increments in salaries along the recommended salary scale Attach relevant copies of the certificates of the teacher training qualification of newly employed CCW(s) 38

39 [ Applicable to principal/teaching staff/ child care staff/ non-teaching staff] Only the provision for long service payment with no less than 5 reckonable years of service up to end of 2013/14 in existing KG/KG-cum-CCC (i.e. no less than 5 years of service under a continuous contract) will be taken as a component for calculation of school fees Labour Department Homepage 39

40 Schedule 4(I)(II) Schedule of Income and Expenditure 40

41 (1) Per audited accounts 2011/12 (2) For KGs in receipt of rent reimbursement, item 3 under INCOME should tally with item 2.1 under EXPENDITURE. (3) For KGs in receipt of rates and government rent reimbursement, item 4 under INCOME should tally with item 2.2 under EXPENDITURE. 41

42 Item2012/13 s.y.2013/14 s.y. INCOME 1.1 fees subsidy from the PEVS (if applicable) Fill in based on Actual total enrolment of Schedule 1B(I)(II) (as at January 2013) (Voucher value = $16,800 pspa) Fill in based on Estimated total enrolment of Schedule 1B(I)(II) (as at September 2013) (Voucher value = $17,510 pspa) 1.2 from parents (including fee remission under the KCFRS ) Fill in based on Actual total enrolment of Schedule 1B(I)(II) (as at January 2013) Fill in based on Estimated total enrolment of Schedule 1B(I)(II) (as at September 2013) 2 CCCSS subsidy (if applicable) -Should tally with the amount stated in Schedule 1A Declaration of School Supervisor 42

43 Item2012/13 s.y.2013/14 s.y. EXPENDITURE 1. salary related expenses 1.1 teaching staff principal + teaching staff + CCWs monthly salary (including other income) + MPF contributed by employerx12 Fill in based on the actual amounts stated in Schedule 1D(I)(II) and 2(I)(II) (as at 1 January 2013) Fill in according to the estimated amounts stated in schedule 1D(I)(II) and 2(I)(II) (as at 1 September 2013) 1.2 non-teaching staff monthly salary (including other income) + MPF contributed by employerx12 Fill in based on the actual amounts stated in Schedule 3 (as at 1 January 2013) Fill in based on the estimated amounts stated in Schedule 3 (as at 1 September 2013) 1.3 long service/severance payment -Fill in based on the estimated amounts in Schedule 1D(I)(II), 2(I)(II) and 3 2. non-salary related expenses 2.1 rental of school premises 2.2 rates and government rent -Should tally with Schedule 5 and the tenancy agreement (if applicable) 43

44 Statement 6 of EDB Circular Memorandum No. 154/2012 Should tally with Donation Income in item 5 under INCOME of Schedule 4(I)(II) Should tally with item 2.10 under EXPENDITURE of Schedule 4(I)(II) Item 2.10 under EXPENDITURE (Note 5, page 20) (1) Only record the corresponding expenditure charged to donation income with specific purpose (2)Corresponding expenditure charged to donation income without specific purpose can be subsumed into the items under non-salary related expenses (3)If there is a significant surplus for the year resulting from the unspent amount of donation income designated for specific purpose provide justifications to support your fee increase application Donation Income Expenditure 44

45 Applicable to works each costing of $8,000 or above In item 2.3 under EXPENDITURE, fill in the cost after spreading over 3 years Report the cost of each item of major repairs and maintenance in 2012/13 and 2013/14 in Schedule 4A (NO NEED to spread the cost) Retain the supporting documents for the major repairs and maintenance and make them available for inspection upon request Items funded by Government subsidies should NOT be included as expenses under school fees Lotteries Fund, Environment and Conservation Fund 45

46 How to fill in Expenditure Item 2.3 in Sch. 4(I) & Sch. 4A(Example) Fill in Expenditure Item 2.3 in Sch. 4(I) Fill in Sch. 4A 46

47 Only the depreciation for school self-owned premises will be taken for calculation of school fees Not applicable to rented school premises Cost of major repairs and maintenance – report in item 2.3 Report expenses on new school premises (fixed assets) in 2012/13 and 2013/14 school year in Schedule 4B (no need to spread the cost ) Rate of depreciation per annum (for reference)2.5% (or refer to the amount stated in the 2011/12 audited accounts) Retain supporting documents and make them available for inspection upon request 47

48 Applicable to furniture/equipment/fixtures/ fittings recorded as fixed asset Rate of depreciation per annum (for reference) 20% (or refer to the amount stated in the 2011/12 audited accounts) Report expenses on additions to fixed assets in 2012/13 and 2013/14 in Schedule 4B (NO NEED to spread the cost) Retain the supporting documents and make them available for inspection upon request Avoid duplicate entry with item 2.7 under EXPENDITURE (furniture and equipment and teaching aids other than those included in the fixed assets) 48

49 How to fill in Expenditure Item in Sch. 4(I) & Sch. 4B (Example)- Depreciation rate per annum at 20% (reference) to fill in Sch. 4B Furniture/Equipment/ Fixtures/Fittings to fill in Expenditure Item in Sch. 4(I) 49

50 Applicable to computer hardware and software recorded as fixed asset Rate of depreciation per annum (for reference): 30% (or refer to the amount stated in the 2011/12 audited accounts) Report expenses on additions to fixed assets in 2012/13 and 2013/14 in Schedule 4B (NO NEED to spread the cost) Retain the supporting documents and make them available for inspection upon request 50

51 How to fill in Expenditure Item in Sch. 4(I) & Sch. 4B (Example)- Depreciation rate per annum at 30% (reference) to fill in Expenditure Item in Sch. 4(I) to fill in Sch. 4B Computer Hardware and Software 51

52 In general, school supervisors receive no remuneration Only the remuneration of school supervisors who are performing relevant specific duties [other than those general duties as a school supervisor] will be taken for calculation of the school fees See Note 3 on P

53 Item 2.6: minor repairs and maintenance Avoid duplicate entry with item 2.3 (major repairs and maintenance) and item under EXPENDITURE (depreciation of furniture/equipment/fixtures/ fittings ) Pay attention to quotation procedures Item 2.7: furniture and equipment and teaching aids other than those included in the fixed assets Avoid duplicate entry with item (depreciation of furniture/equipment/fixtures/ fittings ) 53 (10) Item 2.6 & 2.7 under EXPENDITURE

54 Example /122012/132013/ other operation expenses 174,804222,549265,765 total amount 2,341,2052,614,668.62,642,937.6 percentage 7.5%8.5%10.1% Schedule4(I)/(II) Complete Schedule 4(I)a/(II)a when the total amount of other operating expenses (item 2.11) in Schedule 4(I)/(II) exceeds 10% of the TOTAL EXPENDITURE for the respective 2012/13 Revised Estimate and/or 2013/14 Estimate Schedule 4(I)a/(II)a Example /122012/132013/14 17 Other expenditure 6,2989,34713,820 total amount (item 2.11 of Schedule 4(I)/(II)) 174,804222,549265,765 Percentage 3.6%4.2%5.2% Provide further breakdowns of Other expenditure (item 17) of Schedule 4(I)a/(II)a when it exceeds 5% of the total amount of other operating expenses (item 2.11) in Schedule 4(I)/(II) for the 2012/13 Revised Estimate and/or 2013/14 estimate 54 (11) Other operating expenses (item 2.11 under EXPENDITURE )

55 Schedule 4(I)a / 4(II)a Schedule of Other Operating Expenses 55

56 Avoid duplicate entry with item of Schedule 4(I)/(II) (depreciation of furniture/equipment/fixtures/ fittings) and item 2.7 under EXPENDITURE (furniture and equipment and teaching aids other than those included in the fixed assets ) 56

57 Schedule 5 Schedule of Rental of School Premises 57

58 To be completed by schools whose premises are NOT rented from the Hong Kong Housing Authority or the Hong Kong Housing Society Complete ALL items Provide all the relevant documents (if applicable) a copy of the current tenancy agreement a copy of the floor plan a copy of the current Rates and Government Rent Demand Notes EDB reserves the right to use Rating and Valuation Departments assessment on the rental amount in the calculation of school fees 58

59 Notes and Remarks for Schedule 4(I) and 4(II) 59

60 Apportion the income and expenditure for services for children aged 0 to 3 and 3 to 6 respectively in: Schedule 1D(I)/(II) Schedule 2(I)/(II) Schedule 3 Schedule 4(I)/(II) Schedule 4A Schedule 4B EDB may need to apportion the salary related expenses and income and expenditure by the estimated total enrolment as per Schedule 1B for calculating the school fee of respective levels, if deemed necessary See Remarks (B) on P Other Points to Note (1)- Private independent KG-cum-CCCs

61 Expenditure itemsDescription (1) Administrative fee Administrative fee paid by KG to its sponsoring body or other organisations for buying support services on school administrative matters The nature, justifications, breakdowns of manpower and cost involved should be provided separately for EDBs consideration (2) Staff uniform If staff must wear uniform at school, such expenditure can be included in fee revision applications if considered reasonable (3) Training for teaching staff Relevant expenditure charged under TDS under PEVS or other government subsidies should NOT be included in fee revision applications Expenditure paid by the KG can be included in fee revision applications if considered reasonable Travelling expenses and board & lodging expenses are not recognised as expenditure items for fee calculation purpose Other Points to Note ( )- Other Operating Expenses 61

62 Expenditure itemsDescription (4) Training for non-teaching staff Expenditure paid by the KG can be included in fee revision applications if considered reasonable Travelling expenses and board & lodging expenses are not recognised as expenditure items for fee calculation purpose (5) Salaries of supply teachers Relevant expenditure charged under TDS under PEVS should NOT be included in fee revision applications Expenditure paid by the KG can be included in fee revision applications if considered reasonable. Should observe requirement on Statutory Minimum Wage (6) Tea and refreshment for students of half-day classes It can be included as expenditure item in general, provided that it is NOT operated as a paid service. Otherwise, optional paid services should NOT be included in fee revision applications. Other Points to Note ( )- Other Operating Expenses (Continued) 62

63 Other Points to Note (3)- Expenditure items NOT taken for calculation of school fees (non-exhaustive) Salary & training expenses charged under TDS under PEVS Lotteries Fund/ Environment & Conservation Fund Staff welfare Staff entertainment Quality Education Fund Depreciation for rented premises Salary expenses charged under Integrated Programme, Extended Hours Service funded by SWD Expenses on meals for children of whole-day courses Optional school items/services (e.g. interest classes, school uniforms, school bags) Lunch/mess allowances for staff Donations to other parties from KGs Event celebrations with no student participation Note Corresponding income of the expenditure items above need NOT be included in fee revision applications 63

64 Application for fee revision Your respective Senior School Development Officer/ Services Officer EDBCM No. 10/2013 Kindergarten Administration Section of EDB at Accounting issues Management Services Section, Finance Division of EDB at Enquiries 64

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