<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<HTML><HEAD>
<META content="text/html; charset=unicode" http-equiv=Content-Type>
<META name=GENERATOR content="MSHTML 6.00.6000.16546"></HEAD>
<BODY>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"
align=center><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Datastat
Training Center invites You For</SPAN></B><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><?xml:namespace
prefix = "o" ns = "urn:schemas-microsoft-com:office:office"
/><o:p></o:p></SPAN></B></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"
align=center><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Training
Workshop on:</SPAN></B><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></B></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"
align=center><B><U><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>INTERNATIONAL
PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) TRAINING</SPAN></U></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"
align=center><SPAN style="COLOR: black; mso-color-alt: windowtext"><A
href="http://tracking.datastat.co.ke/tracking/click?d=RUgWsOk16febrcmVrH60qDHI_haqHLCTyYs-xJgFGAI80uZtEBhPiRA6gHx02Yy_tLq8QVBA46gR5goxwBteJ5KEjQ97PbZ6WMxNcseLXcY5Y30GFcbT0Uubsqy9qN59aIImaUUBAHbpL38tZ1bZMhNXNKtLVqYOJFkTQeMzbZQOL1BtkAAO9B8YGoVC93ez4HlUBuAoeHtwhIwRLOnjltejLS1c_udAo4CPfh9QI1eLyUEMOzHRr6JRIpdna0Cn0reQRRVSIWw_stklXIaorlgQ9j6I3ooWNQ6-JjKwfyt8mjwEUo1hPzJ9F9zAnmSErawt5xxS20hfbNYP1Xv4i9A1"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><FONT
color=#0000ff>Register</FONT></SPAN></A></SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"
align=center><SPAN style="COLOR: black; mso-color-alt: windowtext"><A
href="http://tracking.datastat.co.ke/tracking/click?d=XsYknAgmpbxqi692ySShPUIYe_msj5E8V6ExCZ28lAiBMdiE5iqh3vIS5ojjBfJyBJ0b9cg0-VAYyWnTFkEfnMU9n0qiMsObW77LmcqSG3owqbDMhtbq_p0QSmq7AFWKwtGNkBu5w0Qjm32sEZfqRDw1"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><FONT
color=#0000ff>Check our Courses: </FONT></SPAN></A></SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"
align=center><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Contact
us Via:</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"
align=center><B><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Mobile
No:</SPAN></I></B><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'> +254724527104 (Whatsapp
and Calls)</SPAN></I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"
align=center><B><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Email
Add:</SPAN></I></B><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'> info@datastatresearch.org</SPAN></I><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></I></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"
align=center><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p> </o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"
align=center><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>See
our website </SPAN><SPAN style="COLOR: black; mso-color-alt: windowtext"><A
href="http://tracking.datastat.co.ke/tracking/click?d=aie0V4cxK3fInwEh1Hlko2Nh2JoJNovHzQpd_ywcbSiKEYv0acyRctIo3pZqgf3ARmgcGOdiOwiDHLPQlpHIx0XMmxqd2xfcVxrTGbxnlBvahRyTsgb4GF8KBx9o4cQSzVTNlA1q_gYeDWYKspPvLzc1"><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><FONT
color=#0000ff>www.datastatresearch.org</FONT></SPAN></I></A></SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"
align=center><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p> </o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"
align=center><SPAN style="COLOR: black; mso-color-alt: windowtext"><A
href="http://tracking.datastat.co.ke/tracking/click?d=XsYknAgmpbxqi692ySShPUIYe_msj5E8V6ExCZ28lAiBMdiE5iqh3vIS5ojjBfJypq7ysHbSq90TxonveS7-GYXLkMjA-XWk2COUloZpFgeW_JUjHDr8kMBWn1v5bnE_mUrUvcw1Q6HZnpPWTdsg0coPDJh4LYi_O9owI9O35oyi0"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><FONT
color=#0000ff>Check all our Courses: </FONT></SPAN></A></SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'> </SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><U><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>INTERNATIONAL
PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) TRAINING</SPAN></U></B><B><U><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></U></B></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Introduction</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>IPSAS (International
Public Sector Accounting Standards) has been developed to enhance the
quality, consistency, and transparency of public sector financial reporting
worldwide. This training course is intended to enable the participants to
understand IPSAS and the framework for public sector accounting. The training
course provides an overview of the most important requirements for preparing
financial statements and disclosures under IPSAS, with specific
insight. This Datastat training course will empower you in understanding
public sector accounting with special emphasis on IPSAS by providing practical
and detailed knowledge of the key IPSAS and how they are interpreted and
applied.</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p> </o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><FONT
style="BACKGROUND-COLOR: #80ff00"><B><U><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Duration</SPAN></U></B><U><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></U></FONT></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><FONT
style="BACKGROUND-COLOR: #80ff00"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>10
Days</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><FONT
style="BACKGROUND-COLOR: #80ff00"><B
style="mso-bidi-font-weight: normal"><U><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Course
Fee</SPAN></U></B><B style="mso-bidi-font-weight: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>:</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>
2200 USD</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><FONT
style="BACKGROUND-COLOR: #80ff00"><U><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Online
Fee</SPAN></U><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>:
1000USD</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><FONT
style="BACKGROUND-COLOR: #80ff00"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Register
</SPAN><SPAN style="COLOR: black; mso-color-alt: windowtext"><A
href="http://tracking.datastat.co.ke/tracking/click?d=RUgWsOk16febrcmVrH60qDHI_haqHLCTyYs-xJgFGAI80uZtEBhPiRA6gHx02Yy_tLq8QVBA46gR5goxwBteJ5KEjQ97PbZ6WMxNcseLXcY5Y30GFcbT0Uubsqy9qN59aIImaUUBAHbpL38tZ1bZMhNXNKtLVqYOJFkTQeMzbZQOL1BtkAAO9B8YGoVC93ez4HlUBuAoeHtwhIwRLOnjltejLS1c_udAo4CPfh9QI1eLyUEMOzHRr6JRIpdna0Cn-3GJFERU55F9EzNocAfbcGFXEg83dIxtGd09zWLft5LyfSZRtUKXS4BYe00J_frfYBZJ0Guj1elNPTjQ_eqvH7E1"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><FONT
color=#0000ff>HERE</FONT></SPAN></A></SPAN></FONT><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Course
Objectives</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>The
objective of this training is to enable you in developing your knowledge and
understanding of Public Sector Accounting with special emphasis on International
Public Sector Accounting Standards. You will also learn how to apply them, as
well as the concepts and principles which underpin them.</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>By
the end of this training you should be able to:</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Describe
the context for Accrual Accounting in public sector entities</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Learn
the key principles of Conceptual Framework for Financial
Reporting</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Learn
the standards applicable to key elements of financial statements</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Learn
the disclosure requirements for public sector entities in financial reports and
notes</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Explain
the requirements of cash Basis IPSAS</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Who
should attend?</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· All accounting
professionals working in the public sector involved in the preparation of
financial statements</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· IPSAS
implementation and maintenance teams</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· External
auditors</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Consultants
dealing with financial reporting</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Senior
budget holders</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Policymakers</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Course
Outline</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Module
1 – Introduction to Public Sector Entities</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Nature
of Public Sector Entities</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Difference
between Public Sector and Private Sector</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Importance
of Budget</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Public
Financial Management</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Financial
Reporting in the Public Sector</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Introduction
to IFAC, IPSASB</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Introduction
to IPSAS</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Module
2 – Basis of Accounting</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Cash
basis of Accounting</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Accrual
basis of Accounting</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Modified
Cash Basis</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Modified
Accrual Basis</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Module
3 – Accounting for Assets</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Property,
Plant & Equipment</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Inventory</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Intangible
Assets</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Investment
Property</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Leases</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Borrowing
Costs</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Agriculture</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Impairment
of Cash and Non-cash Generating Assets</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Service
Concession Arrangements</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Module
4 – Accounting for Revenue Recognition</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Revenue
from Exchange Transactions</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Revenue
from Non-Exchange Transactions</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Module
5 – Accounting for Liabilities</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Provisions</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Contingent
Liabilities</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Lease
Liabilities</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Employee
Benefits</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Module
6 – Financial Instruments</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Financial
Assets, Financial Liabilities & Equity</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Recognition
of Financial Instruments</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Fair
Value Measurement</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Impairment
of Financial Assets</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Hedging
and Hedge Accounting</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Module
7 – Presentation of Financial Statements</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Presentation
of Financial Statements</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Statement
of Cash Flows</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Interim
Financial Reporting</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Selection
of Accounting Policies and Accounting Estimates</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Events
after the reporting period</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Consolidated
Financial Statements</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Presentation
of Budget Information in Financial Statements</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Module
8 – Financial Reporting under Cash Basis</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Cash
Basis IPSAS</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Presentation
and Disclosure requirements</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· General
Requirements</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· First
time adoption of Accrual Basis IPSAS from Local Cash Basis Standards</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· Foreign
Currency transactions and balances</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Module
9 – First Time Adoption of IPSAS</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· First
time adoption of Cash Basis IPSAS</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· First
time adoption of Accrual Basis IPSAS from Cash Basis IPSAS</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· First
time adoption of Accrual Basis IPSAS from Local Cash Basis Standards</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>· First
time adoption of Accrual Basis IPSAS from Local Accrual Basis
Standards</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>TRAINING
METHODOLOGY</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>The
International Public Sector Accounting Standards (IPSAS) training course will be
presented utilizing facilitated discussions, captivating PowerPoint
presentations, case studies and examples.</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p> </o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Register
as a group from 3 participants for a Discount</SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Send
us an email: </SPAN></B><SPAN
style="COLOR: black; mso-color-alt: windowtext"><A><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'>info@datastatresearch.org</SPAN></B></A></SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'> <B>or
call </B><I>+254724527104 </I></SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'> </SPAN></B><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Certification</SPAN></I></B><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></I></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Upon
successful completion of this training, participants will be issued with a
globally- recognized certificate.</SPAN></I><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></I></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><B><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>Tailor-Made
Course</SPAN></I></B><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></I></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>We
also offer tailor-made courses based on your needs.</SPAN></I><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></I></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p> </o:p></SPAN></I></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'><o:p> </o:p></SPAN></I></P>
<P class=MsoNormal
style="TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"
align=center><B style="mso-bidi-font-weight: normal"><I><U><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; BACKGROUND: white; COLOR: black; mso-color-alt: windowtext'>CLICK
UPCOMING TRAINING WORKSHOPS:</SPAN></U></I></B><B
style="mso-bidi-font-weight: normal"><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></B></P>
<P class=MsoNormal
style="TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"
align=center><A
href="http://tracking.datastat.co.ke/tracking/click?d=UJHPXmXwtKfl6El5DqBkQcM18xm7Ldc6vF7GlM-mbJBcFThRk79P3BMeyMbTcxp9hUYvVvZpDkIgkGFfT0Ozop0OARytL0ZL2mwfBsv2hsVx6jp7QEg5DiK-CI3GZ5tlh8S9MhRypUEMcmoC2HloxsjDsfPoyZ-lk1GzPYFPOKrE3Ajwy3y63OnCw2fRHFPNfHlpKB7sAlDSb2GFkzihjCk1"><I><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; BACKGROUND: white; COLOR: red'>ICT
Training Workshops</SPAN></I></A><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; COLOR: red'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"
align=center><A
href="http://tracking.datastat.co.ke/tracking/click?d=QeGYpYeKTlYxAICJMajkHigSYyUrDRQlagD0hFuFM7b1mpskDZkuc5EqthYHuSpmj6sqvwGgwKGFwxls4q36rmgtF23RbKr312DCyGYN60-sLudOOapRYvBUOSVlzSBsPbd9VQdjYpiSjFC3BcvljYN9GXsbFt-vjZlaEcGFI6THaPIoB8ncb81u11_o4r2mig2"><I><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; BACKGROUND: white; COLOR: red'>Business
Training Wokshops</SPAN></I></A><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; COLOR: red'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"
align=center><A
href="http://tracking.datastat.co.ke/tracking/click?d=TFrhg73hKvG5er8oAkKDiqGGXLONG0MR_ZhEY0Z-kUfvsWr0FOKnhGTjquAuqRpNyJ_bc5opo3Qs-tvMDdeVgzvyR1f6uHNw39IxnirCLoMhTSnkL4m2mQqntwI0Cp73Ce1tSvoyE8Jw2HSvjX1AX5FgKPv1ECCiDWIPigR1zVRS4qFfr1Fwvgum4emscmgaRYEqcEg3nYo1mCGu51b8z2A1"><I><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; BACKGROUND: white; COLOR: red'>Research
and Data Analysis Workshops</SPAN></I></A><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; COLOR: red'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"
align=center><A
href="http://tracking.datastat.co.ke/tracking/click?d=q0A02Z8ak7mC5ESezt7oQ-LKMMyA-yagR_5o12yDDGoA_SGssJS_4PhcGLTb6VC6QLyy1oshAYi2FPMuZn55nW9u1F9tLUMywn6j1dUfGZsT04aFGGvvLVdAHNJpVPwljMfkJpdjkR5F3lvTOk6ydlBnUlEoIGVAGoC4BiNCw9XmubC0ShVgb4lYj4NiHVLWBw2"><I><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; BACKGROUND: white; COLOR: red'>Agriculture
Development Workshops</SPAN></I></A><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; COLOR: red'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"
align=center><A
href="http://tracking.datastat.co.ke/tracking/click?d=q0A02Z8ak7mC5ESezt7oQ-LKMMyA-yagR_5o12yDDGoA_SGssJS_4PhcGLTb6VC6CkvDSIMZX537H58ftr2y6e0-NRV-GlSLiX9Voyp7KUPAdOCXIgHF7hVR6XydAmi4EShA5hIKi2SoyeBMgKmK5KE04GOz8oMlsVgjjOSnf53z9hdjOkhElSayxohK9EV6sg2"><I><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; BACKGROUND: white; COLOR: red'>Development
Workshops</SPAN></I></A><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; COLOR: red'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"
align=center><A
href="http://tracking.datastat.co.ke/tracking/click?d=_p2839seGI4tbr_Bq6exJ9-y-3uh9dlwZPnHrr061cAMQeILCPAQZ-HPLEsM6OQFjbb6o7YkE8yfaO5_fW1S7I_BMoKVTSCm3ukqd4-G1A9pP9ofQ4oikZO7PwpbISiHZfK59leeVSub-sRw6OI0KHl5b1pSY6Laa0VNpXC1LD767RET1VpodItWdqAYeHoG0w2"><I><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; BACKGROUND: white; COLOR: red'>Monitoring
and Evaluation Workshops</SPAN></I></A><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; COLOR: red'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"
align=center><A
href="http://tracking.datastat.co.ke/tracking/click?d=0orpjSCosyLbIXS1FKXysqIYtQd7Efh54W4RDdfLVPPMPjtRxd6AjIaMVqL-zEOQGOv5TffYm5_db4pxnY3gJlz9wkYybvkr6OhmUsGaTvMXUB0aqds2pfh7NIIXnTGboQ0eJl4Ln4ACSrhvw-FIVLEBF7jix0TDUeOjVPeJBAl00"><I><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; BACKGROUND: white; COLOR: red'>Health
Workshops</SPAN></I></A><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; COLOR: red'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="TEXT-ALIGN: center; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"
align=center><A
href="http://tracking.datastat.co.ke/tracking/click?d=wgCJ8AcCZasVRBIaWX0wJIrJwb15I_132jKNCUUhaGNRQej-c1AnQ_2t0M-fBiJ8GtQiZd96bxVq9uo6zQpWw8p8i-Bh9j1YDg1nffKKJBeCZWomvLQ29XpN6eJjz0MzaO7rf1HNOyDOjDFr_tMDjk54rGdoxL5xmf-CAd84MhCG0"><I><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; BACKGROUND: white; COLOR: red'>GIS
Workshops</SPAN></I></A><SPAN class=MsoHyperlink><I><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Times New Roman",serif; BACKGROUND: white; COLOR: red'><o:p></o:p></SPAN></I></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 8pt; LINE-HEIGHT: normal"><SPAN
style='FONT-SIZE: 11.5pt; FONT-FAMILY: "Times New Roman",serif'><o:p> </o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt 36.7pt"
align=center><SPAN style="COLOR: black; mso-color-alt: windowtext"><A
href="http://tracking.datastat.co.ke/tracking/click?d=RUgWsOk16febrcmVrH60qDHI_haqHLCTyYs-xJgFGAI80uZtEBhPiRA6gHx02Yy_tLq8QVBA46gR5goxwBteJ5KEjQ97PbZ6WMxNcseLXcY5Y30GFcbT0Uubsqy9qN59aIImaUUBAHbpL38tZ1bZMhNXNKtLVqYOJFkTQeMzbZQOL1BtkAAO9B8YGoVC93ez4HlUBuAoeHtwhIwRLOnjltejLS1c_udAo4CPfh9QI1eLyUEMOzHRr6JRIpdna0CnoJ7oMXgc1HYwovcmOzdqrQ-9bTe8FR_IlrbHl39d5Y1jF-a2PtxGgFB1wIAGIoBt0UpooaZZwgf335uNxzH8zEs1"><SPAN
style='FONT-SIZE: 16pt; FONT-FAMILY: "Times New Roman",serif; BACKGROUND: #00ff80; LINE-HEIGHT: 107%'><FONT
color=#0000ff>Register</FONT></SPAN></A></SPAN><SPAN
style='FONT-SIZE: 16pt; FONT-FAMILY: "Times New Roman",serif; LINE-HEIGHT: 107%'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt 36.7pt"
align=center><SPAN
style='FONT-SIZE: 16pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; LINE-HEIGHT: 107%; mso-color-alt: windowtext'> </SPAN><SPAN
style="COLOR: black; mso-color-alt: windowtext"><A
href="http://tracking.datastat.co.ke/tracking/click?d=XsYknAgmpbxqi692ySShPUIYe_msj5E8V6ExCZ28lAiBMdiE5iqh3vIS5ojjBfJy-eCzvaL16lApjBDfmxZ7Lc8H5B72ummXYzAAZ_KOLskN8_NtDPu7ncu52UNfThYjGTyUaSLS82yiZTe9f4Daw82ksuE-HLCK-x64uQMN_vxt0"><SPAN
style='FONT-SIZE: 16pt; FONT-FAMILY: "Times New Roman",serif; BACKGROUND: #00ff80; LINE-HEIGHT: 107%'><FONT
color=#0000ff>Check our courses: </FONT></SPAN></A></SPAN><SPAN
style='FONT-SIZE: 16pt; FONT-FAMILY: "Times New Roman",serif; LINE-HEIGHT: 107%'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt 36.7pt"
align=center><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; LINE-HEIGHT: 107%; mso-color-alt: windowtext'> <B>Contact
us Via:</B></SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; LINE-HEIGHT: 107%'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt 36.7pt"
align=center><B><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; LINE-HEIGHT: 107%; mso-color-alt: windowtext'>Mobile
No:</SPAN></I></B><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; LINE-HEIGHT: 107%; mso-color-alt: windowtext'> +254724527104 (whatsapp
and Calls)</SPAN></I><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; LINE-HEIGHT: 107%'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt 36.7pt"
align=center><B><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; LINE-HEIGHT: 107%; mso-color-alt: windowtext'>Email
Add:</SPAN></I></B><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; LINE-HEIGHT: 107%; mso-color-alt: windowtext'> </SPAN></I><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: blue; LINE-HEIGHT: 107%'>info@datastatresearch.org</SPAN></I><SPAN
style='FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt 36.7pt"
align=center><SPAN
style='FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'>See
our website </SPAN><SPAN style="COLOR: black; mso-color-alt: windowtext"><A
href="http://tracking.datastat.co.ke/tracking/click?d=aie0V4cxK3fInwEh1Hlko2Nh2JoJNovHzQpd_ywcbSiKEYv0acyRctIo3pZqgf3A9E5QnFLRppNL8HF2QrOilDZ9qysIZNnQIQz8py7PkRAUpTixK5VDrt2vibyHtUBGfT305duNOY_mZss9phbVWdw1"><I><SPAN
style='FONT-SIZE: 18pt; FONT-FAMILY: "Times New Roman",serif; LINE-HEIGHT: 107%'><FONT
color=#0000ff>www.datastatresearch.org</FONT></SPAN></I></A></SPAN><SPAN
style='FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt 36.7pt"
align=center><SPAN
style='FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'> </SPAN><SPAN
style='FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></P>
<P class=MsoNormal
style="BACKGROUND: white; TEXT-ALIGN: center; MARGIN: 0in 0in 8pt 36.7pt"
align=center><SPAN
style='FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-color-alt: windowtext'> </SPAN><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; LINE-HEIGHT: 107%'><o:p></o:p></SPAN></I></P>
<P class=MsoNormal style="MARGIN: 0in 0in 8pt"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; LINE-HEIGHT: 107%'><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 8pt"><SPAN
style='FONT-FAMILY: "Times New Roman",serif'><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 8pt"><SPAN
style='FONT-FAMILY: "Times New Roman",serif'><o:p> </o:p></SPAN></P></BODY></HTML>
<img src="http://tracking.datastat.co.ke/tracking/open?msgid=szOkCQXWUeX9P_olJAIHbA2&c=1483743488813267873" style="width:1px;height:1px" alt="" /><div style="text-align:center; background-color:#fff;padding-top:10px;padding-bottom:10px;font-size:8pt;font-family:sans-serif;"><a href="http://tracking.datastat.co.ke/tracking/unsubscribe?d=jbwTlXckinWq6huJfX0MGLGB5LxRpR-SYdSIIDAiaZRD82N5kPsNjN5sSeFHJgWX20_XW222yHrWubE9QrPXafvsrPLjTk-QfNcWkILfYAT_0" style="text-align:center;text-decoration:none;color:#666;">UNSUBSCRIBE</a></div><a style= "display : none;" href="http://tracking.datastat.co.ke/tracking/botclick?msgid=szOkCQXWUeX9P_olJAIHbA2&c=1483743488813267873"></a>