{"text_format":"1","workbook":"xlsx","n_sheets":4,"sheets":["Instructional Guide","Template","Sheet2","Sheet1"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":13,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Instructional Guide","index":0,"n_rows":57,"n_cols":5,"rows_kept":57,"cut":false,"hidden":false,"merged":[[33,16173,33,16181],[33,16182,33,16190],[33,16191,33,16199],[33,16200,33,16208],[33,16209,33,16217],[33,16128,33,16136],[33,16137,33,16145],[33,16146,33,16154],[33,16155,33,16163],[33,16164,33,16172],[33,16083,33,16091],[33,16092,33,16100],[33,16101,33,16109],[33,16110,33,16118],[33,16119,33,16127],[33,16038,33,16046],[33,16047,33,16055],[33,16056,33,16064],[33,16065,33,16073],[33,16074,33,16082],[33,16353,33,16361],[33,16362,33,16370],[33,16371,33,16379],[33,16380,33,16383],[33,16308,33,16316],[33,16317,33,16325],[33,16326,33,16334],[33,16335,33,16343],[33,16344,33,16352],[33,16263,33,16271],[33,16272,33,16280],[33,16281,33,16289],[33,16290,33,16298],[33,16299,33,16307],[33,16218,33,16226],[33,16227,33,16235],[33,16236,33,16244],[33,16245,33,16253],[33,16254,33,16262],[33,15813,33,15821],[33,15822,33,15830],[33,15831,33,15839],[33,15840,33,15848],[33,15849,33,15857],[33,15768,33,15776],[33,15777,33,15785],[33,15786,33,15794],[33,15795,33,15803],[33,15804,33,15812],[33,15723,33,15731],[33,15732,33,15740],[33,15741,33,15749],[33,15750,33,15758],[33,15759,33,15767],[33,15678,33,15686],[33,15687,33,15695],[33,15696,33,15704],[33,15705,33,15713],[33,15714,33,15722],[33,15993,33,16001],[33,16002,33,16010],[33,16011,33,16019],[33,16020,33,16028],[33,16029,33,16037],[33,15948,33,15956],[33,15957,33,15965],[33,15966,33,15974],[33,15975,33,15983],[33,15984,33,15992],[33,15903,33,15911],[33,15912,33,15920],[33,15921,33,15929],[33,15930,33,15938],[33,15939,33,15947],[33,15858,33,15866],[33,15867,33,15875],[33,15876,33,15884],[33,15885,33,15893],[33,15894,33,15902],[33,15453,33,15461],[33,15462,33,15470],[33,15471,33,15479],[33,15480,33,15488],[33,15489,33,15497],[33,15408,33,15416],[33,15417,33,15425],[33,15426,33,15434],[33,15435,33,15443],[33,15444,33,15452],[33,15363,33,15371],[33,15372,33,15380],[33,15381,33,15389],[33,15390,33,15398],[33,15399,33,15407],[33,15318,33,15326],[33,15327,33,15335],[33,15336,33,15344],[33,15345,33,15353],[33,15354,33,15362],[33,15633,33,15641],[33,15642,33,15650],[33,15651,33,15659],[33,15660,33,15668],[33,15669,33,15677],[33,15588,33,15596],[33,15597,33,15605],[33,15606,33,15614],[33,15615,33,15623],[33,15624,33,15632],[33,15543,33,15551],[33,15552,33,15560],[33,15561,33,15569],[33,15570,33,15578],[33,15579,33,15587],[33,15498,33,15506],[33,15507,33,15515],[33,15516,33,15524],[33,15525,33,15533],[33,15534,33,15542],[33,15093,33,15101],[33,15102,33,15110],[33,15111,33,15119],[33,15120,33,15128],[33,15129,33,15137],[33,15048,33,15056],[33,15057,33,15065],[33,15066,33,15074],[33,15075,33,15083],[33,15084,33,15092],[33,15003,33,15011],[33,15012,33,15020],[33,15021,33,15029],[33,15030,33,15038],[33,15039,33,15047],[33,14958,33,14966],[33,14967,33,14975],[33,14976,33,14984],[33,14985,33,14993],[33,14994,33,15002],[33,15273,33,15281],[33,15282,33,15290],[33,15291,33,15299],[33,15300,33,15308],[33,15309,33,15317],[33,15228,33,15236],[33,15237,33,15245],[33,15246,33,15254],[33,15255,33,15263],[33,15264,33,15272],[33,15183,33,15191],[33,15192,33,15200],[33,15201,33,15209],[33,15210,33,15218],[33,15219,33,15227],[33,15138,33,15146],[33,15147,33,15155],[33,15156,33,15164],[33,15165,33,15173],[33,15174,33,15182],[33,14733,33,14741],[33,14742,33,14750],[33,14751,33,14759],[33,14760,33,14768],[33,14769,33,14777],[33,14688,33,14696],[33,14697,33,14705],[33,14706,33,14714],[33,14715,33,14723],[33,14724,33,14732],[33,14643,33,14651],[33,14652,33,14660],[33,14661,33,14669],[33,14670,33,14678],[33,14679,33,14687],[33,14598,33,14606],[33,14607,33,14615],[33,14616,33,14624],[33,14625,33,14633],[33,14634,33,14642],[33,14913,33,14921],[33,14922,33,14930],[33,14931,33,14939],[33,14940,33,14948],[33,14949,33,14957],[33,14868,33,14876],[33,14877,33,14885],[33,14886,33,14894],[33,14895,33,14903],[33,14904,33,14912],[33,14823,33,14831],[33,14832,33,14840],[33,14841,33,14849],[33,14850,33,14858],[33,14859,33,14867],[33,14778,33,14786],[33,14787,33,14795],[33,14796,33,14804],[33,14805,33,14813],[33,14814,33,14822],[33,14373,33,14381],[33,14382,33,14390],[33,14391,33,14399],[33,14400,33,14408],[33,14409,33,14417],[33,14328,33,14336],[33,14337,33,14345],[33,14346,33,14354],[33,14355,33,14363],[33,14364,33,14372],[33,14283,33,14291],[33,14292,33,14300],[33,14301,33,14309],[33,14310,33,14318],[33,14319,33,14327],[33,14238,33,14246],[33,14247,33,14255],[33,14256,33,14264],[33,14265,33,14273],[33,14274,33,14282],[33,14553,33,14561],[33,14562,33,14570],[33,14571,33,14579],[33,14580,33,14588],[33,14589,33,14597],[33,14508,33,14516],[33,14517,33,14525],[33,14526,33,14534],[33,14535,33,14543],[33,14544,33,14552],[33,14463,33,14471],[33,14472,33,14480],[33,14481,33,14489],[33,14490,33,14498],[33,14499,33,14507],[33,14418,33,14426],[33,14427,33,14435],[33,14436,33,14444],[33,14445,33,14453],[33,14454,33,14462],[33,14013,33,14021],[33,14022,33,14030],[33,14031,33,14039],[33,14040,33,14048],[33,14049,33,14057],[33,13968,33,13976],[33,13977,33,13985],[33,13986,33,13994],[33,13995,33,14003],[33,14004,33,14012],[33,13923,33,13931],[33,13932,33,13940],[33,13941,33,13949],[33,13950,33,13958],[33,13959,33,13967],[33,13878,33,13886],[33,13887,33,13895],[33,13896,33,13904],[33,13905,33,13913],[33,13914,33,13922],[33,14193,33,14201],[33,14202,33,14210],[33,14211,33,14219],[33,14220,33,14228],[33,14229,33,14237],[33,14148,33,14156],[33,14157,33,14165],[33,14166,33,14174],[33,14175,33,14183],[33,14184,33,14192],[33,14103,33,14111],[33,14112,33,14120],[33,14121,33,14129],[33,14130,33,14138],[33,14139,33,14147],[33,14058,33,14066],[33,14067,33,14075],[33,14076,33,14084],[33,14085,33,14093],[33,14094,33,14102],[33,13653,33,13661],[33,13662,33,13670],[33,13671,33,13679],[33,13680,33,13688],[33,13689,33,13697],[33,13608,33,13616],[33,13617,33,13625],[33,13626,33,13634],[33,13635,33,13643],[33,13644,33,13652],[33,13563,33,13571],[33,13572,33,13580],[33,13581,33,13589],[33,13590,33,13598],[33,13599,33,13607],[33,13518,33,13526],[33,13527,33,13535],[33,13536,33,13544],[33,13545,33,13553],[33,13554,33,13562],[33,13833,33,13841],[33,13842,33,13850],[33,13851,33,13859],[33,13860,33,13868],[33,13869,33,13877],[33,13788,33,13796],[33,13797,33,13805],[33,13806,33,13814],[33,13815,33,13823],[33,13824,33,13832],[33,13743,33,13751],[33,13752,33,13760],[33,13761,33,13769],[33,13770,33,13778],[33,13779,33,13787],[33,13698,33,13706],[33,13707,33,13715],[33,13716,33,13724],[33,13725,33,13733],[33,13734,33,13742],[33,13293,33,13301],[33,13302,33,13310],[33,13311,33,13319],[33,13320,33,13328],[33,13329,33,13337],[33,13248,33,13256],[33,13257,33,13265],[33,13266,33,13274],[33,13275,33,13283],[33,13284,33,13292],[33,13203,33,13211],[33,13212,33,13220],[33,13221,33,13229],[33,13230,33,13238],[33,13239,33,13247],[33,13158,33,13166],[33,13167,33,13175],[33,13176,33,13184],[33,13185,33,13193],[33,13194,33,13202],[33,13473,33,13481],[33,13482,33,13490],[33,13491,33,13499],[33,13500,33,13508],[33,13509,33,13517],[33,13428,33,13436],[33,13437,33,13445],[33,13446,33,13454],[33,13455,33,13463],[33,13464,33,13472],[33,13383,33,13391],[33,13392,33,13400],[33,13401,33,13409],[33,13410,33,13418],[33,13419,33,13427],[33,13338,33,13346],[33,13347,33,13355],[33,13356,33,13364],[33,13365,33,13373],[33,13374,33,13382],[33,12933,33,12941],[33,12942,33,12950],[33,12951,33,12959],[33,12960,33,12968],[33,12969,33,12977],[33,12888,33,12896],[33,12897,33,12905],[33,12906,33,12914],[33,12915,33,12923],[33,12924,33,12932],[33,12843,33,12851],[33,12852,33,12860],[33,12861,33,12869],[33,12870,33,12878],[33,12879,33,12887],[33,12798,33,12806],[33,12807,33,12815],[33,12816,33,12824],[33,12825,33,12833],[33,12834,33,12842],[33,13113,33,13121],[33,13122,33,13130],[33,13131,33,13139],[33,13140,33,13148],[33,13149,33,13157],[33,13068,33,13076],[33,13077,33,13085],[33,13086,33,13094],[33,13095,33,13103],[33,13104,33,13112],[33,13023,33,13031],[33,13032,33,13040],[33,13041,33,13049],[33,13050,33,13058],[33,13059,33,13067],[33,12978,33,12986],[33,12987,33,12995],[33,12996,33,13004],[33,13005,33,13013],[33,13014,33,13022],[33,12573,33,12581],[33,12582,33,12590],[33,12591,33,12599],[33,12600,33,12608],[33,12609,33,12617],[33,12528,33,12536],[33,12537,33,12545],[33,12546,33,12554],[33,12555,33,12563],[33,12564,33,12572],[33,12483,33,12491],[33,12492,33,12500],[33,12501,33,12509],[33,12510,33,12518],[33,12519,33,12527],[33,12438,33,12446],[33,12447,33,12455],[33,12456,33,12464],[33,12465,33,12473],[33,12474,33,12482],[33,12753,33,12761],[33,12762,33,12770],[33,12771,33,12779],[33,12780,33,12788],[33,12789,33,12797],[33,12708,33,12716],[33,12717,33,12725],[33,12726,33,12734],[33,12735,33,12743],[33,12744,33,12752],[33,12663,33,12671],[33,12672,33,12680],[33,12681,33,12689],[33,12690,33,12698],[33,12699,33,12707],[33,12618,33,12626],[33,12627,33,12635],[33,12636,33,12644],[33,12645,33,12653],[33,12654,33,12662],[33,12213,33,12221],[33,12222,33,12230],[33,12231,33,12239],[33,12240,33,12248],[33,12249,33,12257],[33,12168,33,12176],[33,12177,33,12185],[33,12186,33,12194],[33,12195,33,12203],[33,12204,33,12212],[33,12123,33,12131],[33,12132,33,12140],[33,12141,33,12149],[33,12150,33,12158],[33,12159,33,12167],[33,12078,33,12086],[33,12087,33,12095],[33,12096,33,12104],[33,12105,33,12113],[33,12114,33,12122],[33,12393,33,12401],[33,12402,33,12410],[33,12411,33,12419],[33,12420,33,12428],[33,12429,33,12437],[33,12348,33,12356],[33,12357,33,12365],[33,12366,33,12374],[33,12375,33,12383],[33,12384,33,12392],[33,12303,33,12311],[33,12312,33,12320],[33,12321,33,12329],[33,12330,33,12338],[33,12339,33,12347],[33,12258,33,12266],[33,12267,33,12275],[33,12276,33,12284],[33,12285,33,12293],[33,12294,33,12302],[33,11853,33,11861],[33,11862,33,11870],[33,11871,33,11879],[33,11880,33,11888],[33,11889,33,11897],[33,11808,33,11816],[33,11817,33,11825],[33,11826,33,11834],[33,11835,33,11843],[33,11844,33,11852],[33,11763,33,11771],[33,11772,33,11780],[33,11781,33,11789],[33,11790,33,11798],[33,11799,33,11807],[33,11718,33,11726],[33,11727,33,11735],[33,11736,33,11744],[33,11745,33,11753],[33,11754,33,11762],[33,12033,33,12041],[33,12042,33,12050],[33,12051,33,12059],[33,12060,33,12068],[33,12069,33,12077],[33,11988,33,11996],[33,11997,33,12005],[33,12006,33,12014],[33,12015,33,12023],[33,12024,33,12032],[33,11943,33,11951],[33,11952,33,11960],[33,11961,33,11969],[33,11970,33,11978],[33,11979,33,11987],[33,11898,33,11906],[33,11907,33,11915],[33,11916,33,11924],[33,11925,33,11933],[33,11934,33,11942],[33,11493,33,11501],[33,11502,33,11510],[33,11511,33,11519],[33,11520,33,11528],[33,11529,33,11537],[33,11448,33,11456],[33,11457,33,11465],[33,11466,33,11474],[33,11475,33,11483],[33,11484,33,11492],[33,11403,33,11411],[33,11412,33,11420],[33,11421,33,11429],[33,11430,33,11438],[33,11439,33,11447],[33,11358,33,11366],[33,11367,33,11375],[33,11376,33,11384],[33,11385,33,11393],[33,11394,33,11402],[33,11673,33,11681],[33,11682,33,11690],[33,11691,33,11699],[33,11700,33,11708],[33,11709,33,11717],[33,11628,33,11636],[33,11637,33,11645],[33,11646,33,11654],[33,11655,33,11663],[33,11664,33,11672],[33,11583,33,11591],[33,11592,33,11600],[33,11601,33,11609],[33,11610,33,11618],[33,11619,33,11627],[33,11538,33,11546],[33,11547,33,11555],[33,11556,33,11564],[33,11565,33,11573],[33,11574,33,11582],[33,11133,33,11141],[33,11142,33,11150],[33,11151,33,11159],[33,11160,33,11168],[33,11169,33,11177],[33,11088,33,11096],[33,11097,33,11105],[33,11106,33,11114],[33,11115,33,11123],[33,11124,33,11132],[33,11043,33,11051],[33,11052,33,11060],[33,11061,33,11069],[33,11070,33,11078],[33,11079,33,11087],[33,10998,33,11006],[33,11007,33,11015],[33,11016,33,11024],[33,11025,33,11033],[33,11034,33,11042],[33,11313,33,11321],[33,11322,33,11330],[33,11331,33,11339],[33,11340,33,11348],[33,11349,33,11357],[33,11268,33,11276],[33,11277,33,11285],[33,11286,33,11294],[33,11295,33,11303],[33,11304,33,11312],[33,11223,33,11231],[33,11232,33,11240],[33,11241,33,11249],[33,11250,33,11258],[33,11259,33,11267],[33,11178,33,11186],[33,11187,33,11195],[33,11196,33,11204],[33,11205,33,11213],[33,11214,33,11222],[33,10773,33,10781],[33,10782,33,10790],[33,10791,33,10799],[33,10800,33,10808],[33,10809,33,10817],[33,10728,33,10736],[33,10737,33,10745],[33,10746,33,10754],[33,10755,33,10763],[33,10764,33,10772],[33,10683,33,10691],[33,10692,33,10700],[33,10701,33,10709],[33,10710,33,10718],[33,10719,33,10727],[33,10638,33,10646],[33,10647,33,10655],[33,10656,33,10664],[33,10665,33,10673],[33,10674,33,10682],[33,10953,33,10961],[33,10962,33,10970],[33,10971,33,10979],[33,10980,33,10988],[33,10989,33,10997],[33,10908,33,10916],[33,10917,33,10925],[33,10926,33,10934],[33,10935,33,10943],[33,10944,33,10952],[33,10863,33,10871],[33,10872,33,10880],[33,10881,33,10889],[33,10890,33,10898],[33,10899,33,10907],[33,10818,33,10826],[33,10827,33,10835],[33,10836,33,10844],[33,10845,33,10853],[33,10854,33,10862],[33,10413,33,10421],[33,10422,33,10430],[33,10431,33,10439],[33,10440,33,10448],[33,10449,33,10457],[33,10368,33,10376],[33,10377,33,10385],[33,10386,33,10394],[33,10395,33,10403],[33,10404,33,10412],[33,10323,33,10331],[33,10332,33,10340],[33,10341,33,10349],[33,10350,33,10358],[33,10359,33,10367],[33,10278,33,10286],[33,10287,33,10295],[33,10296,33,10304],[33,10305,33,10313],[33,10314,33,10322],[33,10593,33,10601],[33,10602,33,10610],[33,10611,33,10619],[33,10620,33,10628],[33,10629,33,10637],[33,10548,33,10556],[33,10557,33,10565],[33,10566,33,10574],[33,10575,33,10583],[33,10584,33,10592],[33,10503,33,10511],[33,10512,33,10520],[33,10521,33,10529],[33,10530,33,10538],[33,10539,33,10547],[33,10458,33,10466],[33,10467,33,10475],[33,10476,33,10484],[33,10485,33,10493],[33,10494,33,10502],[33,10053,33,10061],[33,10062,33,10070],[33,10071,33,10079],[33,10080,33,10088],[33,10089,33,10097],[33,10008,33,10016],[33,10017,33,10025],[33,10026,33,10034],[33,10035,33,10043],[33,10044,33,10052],[33,9963,33,9971],[33,9972,33,9980],[33,9981,33,9989],[33,9990,33,9998],[33,9999,33,10007],[33,9918,33,9926],[33,9927,33,9935],[33,9936,33,9944],[33,9945,33,9953],[33,9954,33,9962],[33,10233,33,10241],[33,10242,33,10250],[33,10251,33,10259],[33,10260,33,10268],[33,10269,33,10277],[33,10188,33,10196],[33,10197,33,10205],[33,10206,33,10214],[33,10215,33,10223],[33,10224,33,10232],[33,10143,33,10151],[33,10152,33,10160],[33,10161,33,10169],[33,10170,33,10178],[33,10179,33,10187],[33,10098,33,10106],[33,10107,33,10115],[33,10116,33,10124],[33,10125,33,10133],[33,10134,33,10142],[33,9693,33,9701],[33,9702,33,9710],[33,9711,33,9719],[33,9720,33,9728],[33,9729,33,9737],[33,9648,33,9656],[33,9657,33,9665],[33,9666,33,9674],[33,9675,33,9683],[33,9684,33,9692],[33,9603,33,9611],[33,9612,33,9620],[33,9621,33,9629],[33,9630,33,9638],[33,9639,33,9647],[33,9558,33,9566],[33,9567,33,9575],[33,9576,33,9584],[33,9585,33,9593],[33,9594,33,9602],[33,9873,33,9881],[33,9882,33,9890],[33,9891,33,9899],[33,9900,33,9908],[33,9909,33,9917],[33,9828,33,9836],[33,9837,33,9845],[33,9846,33,9854],[33,9855,33,9863],[33,9864,33,9872],[33,9783,33,9791],[33,9792,33,9800],[33,9801,33,9809],[33,9810,33,9818],[33,9819,33,9827],[33,9738,33,9746],[33,9747,33,9755],[33,9756,33,9764],[33,9765,33,9773],[33,9774,33,9782],[33,9333,33,9341],[33,9342,33,9350],[33,9351,33,9359],[33,9360,33,9368],[33,9369,33,9377],[33,9288,33,9296],[33,9297,33,9305],[33,9306,33,9314],[33,9315,33,9323],[33,9324,33,9332],[33,9243,33,9251],[33,9252,33,9260],[33,9261,33,9269],[33,9270,33,9278],[33,9279,33,9287],[33,9198,33,9206],[33,9207,33,9215],[33,9216,33,9224],[33,9225,33,9233],[33,9234,33,9242],[33,9513,33,9521],[33,9522,33,9530],[33,9531,33,9539],[33,9540,33,9548],[33,9549,33,9557],[33,9468,33,9476],[33,9477,33,9485],[33,9486,33,9494],[33,9495,33,9503],[33,9504,33,9512],[33,9423,33,9431],[33,9432,33,9440],[33,9441,33,9449],[33,9450,33,9458],[33,9459,33,9467],[33,9378,33,9386],[33,9387,33,9395],[33,9396,33,9404],[33,9405,33,9413],[33,9414,33,9422],[33,8973,33,8981],[33,8982,33,8990],[33,8991,33,8999],[33,9000,33,9008],[33,9009,33,9017],[33,8928,33,8936],[33,8937,33,8945],[33,8946,33,8954],[33,8955,33,8963],[33,8964,33,8972],[33,8883,33,8891],[33,8892,33,8900],[33,8901,33,8909],[33,8910,33,8918],[33,8919,33,8927],[33,8838,33,8846],[33,8847,33,8855],[33,8856,33,8864],[33,8865,33,8873],[33,8874,33,8882],[33,9153,33,9161],[33,9162,33,9170],[33,9171,33,9179],[33,9180,33,9188],[33,9189,33,9197],[33,9108,33,9116],[33,9117,33,9125],[33,9126,33,9134],[33,9135,33,9143],[33,9144,33,9152],[33,9063,33,9071],[33,9072,33,9080],[33,9081,33,9089],[33,9090,33,9098],[33,9099,33,9107],[33,9018,33,9026],[33,9027,33,9035],[33,9036,33,9044],[33,9045,33,9053],[33,9054,33,9062],[33,8613,33,8621],[33,8622,33,8630],[33,8631,33,8639],[33,8640,33,8648],[33,8649,33,8657],[33,8568,33,8576],[33,8577,33,8585],[33,8586,33,8594],[33,8595,33,8603],[33,8604,33,8612],[33,8523,33,8531],[33,8532,33,8540],[33,8541,33,8549],[33,8550,33,8558],[33,8559,33,8567],[33,8478,33,8486],[33,8487,33,8495],[33,8496,33,8504],[33,8505,33,8513],[33,8514,33,8522],[33,8793,33,8801],[33,8802,33,8810],[33,8811,33,8819],[33,8820,33,8828],[33,8829,33,8837],[33,8748,33,8756],[33,8757,33,8765],[33,8766,33,8774],[33,8775,33,8783],[33,8784,33,8792],[33,8703,33,8711],[33,8712,33,8720],[33,8721,33,8729],[33,8730,33,8738],[33,8739,33,8747],[33,8658,33,8666],[33,8667,33,8675],[33,8676,33,8684],[33,8685,33,8693],[33,8694,33,8702],[33,8253,33,8261],[33,8262,33,8270],[33,8271,33,8279],[33,8280,33,8288],[33,8289,33,8297],[33,8208,33,8216],[33,8217,33,8225],[33,8226,33,8234],[33,8235,33,8243],[33,8244,33,8252],[33,8163,33,8171],[33,8172,33,8180],[33,8181,33,8189],[33,8190,33,8198],[33,8199,33,8207],[33,8118,33,8126],[33,8127,33,8135],[33,8136,33,8144],[33,8145,33,8153],[33,8154,33,8162],[33,8433,33,8441],[33,8442,33,8450],[33,8451,33,8459],[33,8460,33,8468],[33,8469,33,8477],[33,8388,33,8396],[33,8397,33,8405],[33,8406,33,8414],[33,8415,33,8423],[33,8424,33,8432],[33,8343,33,8351],[33,8352,33,8360],[33,8361,33,8369],[33,8370,33,8378],[33,8379,33,8387],[33,8298,33,8306],[33,8307,33,8315],[33,8316,33,8324],[33,8325,33,8333],[33,8334,33,8342],[33,7893,33,7901],[33,7902,33,7910],[33,7911,33,7919],[33,7920,33,7928],[33,7929,33,7937],[33,7848,33,7856],[33,7857,33,7865],[33,7866,33,7874],[33,7875,33,7883],[33,7884,33,7892],[33,7803,33,7811],[33,7812,33,7820],[33,7821,33,7829],[33,7830,33,7838],[33,7839,33,7847],[33,7758,33,7766],[33,7767,33,7775],[33,7776,33,7784],[33,7785,33,7793],[33,7794,33,7802],[33,8073,33,8081],[33,8082,33,8090],[33,8091,33,8099],[33,8100,33,8108],[33,8109,33,8117],[33,8028,33,8036],[33,8037,33,8045],[33,8046,33,8054],[33,8055,33,8063],[33,8064,33,8072],[33,7983,33,7991],[33,7992,33,8000],[33,8001,33,8009],[33,8010,33,8018],[33,8019,33,8027],[33,7938,33,7946],[33,7947,33,7955],[33,7956,33,7964],[33,7965,33,7973],[33,7974,33,7982],[33,7533,33,7541],[33,7542,33,7550],[33,7551,33,7559],[33,7560,33,7568],[33,7569,33,7577],[33,7488,33,7496],[33,7497,33,7505],[33,7506,33,7514],[33,7515,33,7523],[33,7524,33,7532],[33,7443,33,7451],[33,7452,33,7460],[33,7461,33,7469],[33,7470,33,7478],[33,7479,33,7487],[33,7398,33,7406],[33,7407,33,7415],[33,7416,33,7424],[33,7425,33,7433],[33,7434,33,7442],[33,7713,33,7721],[33,7722,33,7730],[33,7731,33,7739],[33,7740,33,7748],[33,7749,33,7757],[33,7668,33,7676],[33,7677,33,7685],[33,7686,33,7694],[33,7695,33,7703],[33,7704,33,7712],[33,7623,33,7631],[33,7632,33,7640],[33,7641,33,7649],[33,7650,33,7658],[33,7659,33,7667],[33,7578,33,7586],[33,7587,33,7595],[33,7596,33,7604],[33,7605,33,7613],[33,7614,33,7622],[33,7173,33,7181]],"merged_total":16426,"flags":["merged_cut"]}
["This worksheet contains instructions to prepare the Single Audit Summary and contains one table spanning A15 through C20 with row 15 as the header row."]
["Guide to Completing the FY2023 Single Audit Summary (SAS) "]
["The SAS is no longer required to be mailed or uploaded, but must be maintained with the auditor's workpapers."]
[]
["The link to the SAS is at: ",null,null,null,"https://www.nj.gov/education/business/audit.htm"]
[]
["Section A - General Information"]
["• Complete all items in Sections A through F with D being optional.  Shaded items are automatically calculated.  Please enter a response for all items, including \"N/A\" or \"$0\" where applicable."]
["• The FY2023 SAS serves as a checklist of items specific to Single Audit testing performed by the Audit firm and summarizes related results.  Accordingly, all items must be completed and has been a requirement since FY2010."]
["• If links to other spreadsheets are used to populate data required for the FY2023 SAS, please be sure to select the entire spreadsheet following completion, choose Copy, followed by Paste Special and then Values, so that electronic copies of the document can be opened accordingly."]
[]
["Section B - Audit Items Submitted"]
["Please use the acronyms noted below only for document file names.  Also, please use the exact file naming convention noted below when preparing the electronic files for the vendor.  The program will automatically append the district code and a date stamp to each file name during the upload.  Please note that a broadcast memorandum will be released regarding the ACFR Repository."]
[]
["File Name","File Format","Audit Item"]
["ACFR",".PDF ","Annual Comprehensive  Financial Report "]
["AMR",".PDF ","Auditor's Management Report"]
["AQ",".PDF ","Audit Questionnaire (when a school-based budget is required)"]
["PR",".PDF ","Peer Review (not to be dated earlier than June 30, 2020)"]
["DCF",".PDF ","Data Collection Form (when federal expenditures exceed $750,000)"]
[]
["Section C - Single Audit Section"]
["• Refer to the FY2023 Audit Program, Single Audit Section."]
["Item 22 - total gross state expenditures subject to single audit determination (includes On-Behalf Contributions, if applicable)"]
["Item 23 - total state expenditures subject to major program determination (excludes On-Behalf Contributions)"]
["Item 24 - Type A/B threshold is determined by the auditor"]
["Item 25 - DOE threshold is calculated based on Item 25"]
[]
["• Refer to Uniform Grant Guidance Section .516 of 2 C.F.R. Part 200","Refer to Uniform Grant Guidance Section .516 of 2 C.F.R. Part 200"]
["Items 33, 36 and 39 - Audit Findings require specific reporting elements"]
[]
["• Audit Findings must include the following reporting elements:"]
["Finding Number"]
["Criteria or specific requirement"]
["Condition"]
["Questioned Costs"]
["Context"]
["Effect"]
["Cause"]
["Recommendation"]
["Views of responsible officials and planned corrective actions"]
[]
["• Refer to Uniform Grant Guidance Section .516 of 2 C.F.R. Part 200","Refer to Uniform Grant Guidance Section .516 of 2 C.F.R. Part 200"]
["Items 37 and 40 - Questioned Costs"]
[]
["• Refer to Uniform Grant Guidance Section .511 of 2 C.F.R. Part 200","Refer to Uniform Grant Guidance Section .516 of 2 C.F.R. Part 200"]
["Item 41 - Prior Year Findings"]
[]
["Section D - Comments (optional)"]
["• Forward spreadsheet to include additional information if applicable."]
[]
["Section E - Preparer's Information"]
["• Print name, signature (not stamped), date and email address."]
[]
["Section F - Audit Firm Information"]
["• Address and phone number."]
["end of worksheet"]

{"sheet":"Template","index":1,"n_rows":148,"n_cols":22,"rows_kept":148,"cut":false,"hidden":false,"merged":[[147,0,147,23],[7,0,7,4],[51,3,51,12],[100,4,100,12],[96,11,96,13],[118,0,118,4],[118,6,118,9],[118,13,118,14],[116,0,116,4],[110,6,110,9],[110,13,110,14],[107,0,107,4],[107,6,107,9],[107,13,107,14],[87,0,87,1],[87,3,87,9],[87,13,87,14],[84,0,84,1],[84,3,84,9],[84,13,84,14],[81,0,81,1],[127,0,127,14],[128,17,128,18],[125,17,125,18],[146,5,146,11],[146,14,146,23],[142,5,142,11],[142,14,142,23],[136,0,136,23],[133,0,133,16383],[143,14,143,23],[144,14,144,23],[137,0,137,23],[140,0,140,8],[140,13,140,23],[144,10,144,11],[144,5,144,8],[134,0,134,23],[135,0,135,23],[144,0,144,4],[142,0,142,4],[146,0,146,4],[146,12,146,13],[121,0,121,4],[121,6,121,9],[121,13,121,14],[121,16,121,18],[121,21,121,23],[124,1,124,9],[124,11,124,13],[124,15,124,16],[124,17,124,18],[124,19,124,21],[124,22,124,23],[120,21,120,23],[119,0,119,4],[119,6,119,9],[119,13,119,14],[119,16,119,18],[119,21,119,23],[118,16,118,18],[118,21,118,23],[117,0,117,4],[117,6,117,9],[117,13,117,14],[117,16,117,18],[117,21,117,23],[120,0,120,4],[120,6,120,9],[120,13,120,14],[120,16,120,18],[116,21,116,23],[115,0,115,4],[115,6,115,9],[115,13,115,14],[115,16,115,18],[115,21,115,23],[114,0,114,4],[114,6,114,9],[114,13,114,14],[114,16,114,18],[114,21,114,23],[116,6,116,9],[116,13,116,14],[116,16,116,18],[113,21,113,23],[112,0,112,4],[112,6,112,9],[112,13,112,14],[112,16,112,18],[112,21,112,23],[111,0,111,4],[111,6,111,9],[111,13,111,14],[111,16,111,18],[111,21,111,23],[113,0,113,4],[113,6,113,9],[113,13,113,14],[113,16,113,18],[110,16,110,18],[110,21,110,23],[109,0,109,4],[109,6,109,9],[109,13,109,14],[109,16,109,18],[109,21,109,23],[108,0,108,4],[108,6,108,9],[108,13,108,14],[108,16,108,18],[108,21,108,23],[110,0,110,4],[107,16,107,18],[107,21,107,23],[100,14,100,15],[100,16,100,23],[99,0,99,23],[104,1,105,23],[98,0,98,16383],[102,0,102,4],[102,5,102,6],[96,15,96,16],[96,17,96,18],[96,19,96,21],[96,22,96,23],[95,1,95,9],[95,11,95,13],[95,15,95,16],[95,17,95,18],[95,19,95,21],[95,22,95,23],[96,1,96,8],[92,15,92,16],[92,17,92,18],[92,19,92,21],[92,22,92,23],[90,0,90,1],[90,3,90,9],[90,13,90,14],[90,16,90,18],[90,21,90,23],[92,1,92,11],[89,16,89,18],[89,21,89,23],[88,0,88,1],[88,3,88,9],[88,13,88,14],[88,16,88,18],[88,21,88,23],[89,0,89,1],[89,3,89,9],[89,13,89,14],[87,16,87,18],[87,21,87,23],[86,0,86,1],[86,3,86,9],[86,13,86,14],[86,16,86,18],[86,21,86,23],[85,0,85,1],[85,3,85,9],[85,13,85,14],[85,16,85,18],[85,21,85,23],[84,16,84,18],[84,21,84,23],[83,0,83,1],[83,3,83,9],[83,13,83,14],[83,16,83,18],[83,21,83,23],[82,0,82,1],[82,3,82,9],[82,13,82,14],[82,16,82,18],[82,21,82,23],[77,21,77,23],[74,1,75,23],[72,0,72,4],[76,0,76,23],[81,16,81,18],[81,21,81,23],[80,0,80,1],[80,3,80,9],[80,13,80,14],[80,16,80,18],[80,21,80,23],[79,0,79,1],[79,3,79,9],[79,13,79,14],[79,16,79,18],[79,21,79,23],[81,3,81,9],[81,13,81,14],[67,1,67,6],[67,9,67,11],[67,15,67,16],[67,17,67,18],[62,1,62,6],[62,7,62,9],[64,19,64,23],[67,19,67,21],[67,22,67,23],[66,0,66,23],[55,7,55,9],[59,18,59,23],[62,19,62,23],[63,1,63,2],[63,9,63,11],[63,19,63,23],[60,1,60,6],[60,7,60,9],[60,19,60,23],[58,7,58,9],[61,1,61,6],[61,7,61,9],[61,19,61,23],[43,19,43,23],[41,1,41,6],[41,7,41,9],[41,15,41,16],[41,17,41,18],[41,19,41,21],[51,14,51,15],[51,16,51,23],[50,0,50,23],[44,1,44,6],[44,7,44,9],[46,19,46,23],[45,1,45,6],[45,7,45,9],[47,19,47,23],[44,19,44,23],[45,19,45,23],[30,1,30,11],[30,15,30,16],[30,17,30,18],[30,19,30,21],[30,22,30,23],[29,0,29,23],[33,1,33,11],[33,15,33,16],[33,17,33,18],[33,19,33,21],[31,0,31,23],[33,22,33,23],[0,0,0,23],[1,0,1,23],[7,5,7,8],[8,0,8,4],[8,5,8,13],[6,0,6,4],[6,5,6,13],[7,10,7,13],[4,0,4,23],[2,0,2,23],[3,0,3,22],[6,14,6,23],[7,14,7,16383],[8,14,8,23],[6,25,6,26],[16,17,16,18],[9,25,9,26],[28,0,28,23],[49,0,49,16383],[23,22,23,23],[20,1,20,11],[19,1,19,11],[19,17,19,18],[19,22,19,23],[8,25,8,26],[18,22,18,23],[16,1,16,11],[9,0,9,4],[18,1,18,11],[18,17,18,18],[16,22,16,23],[16,19,16,21],[9,5,9,13],[12,0,12,23],[13,0,13,23],[14,0,14,16383],[23,1,23,11],[23,15,23,16],[5,0,5,23],[10,0,10,23],[11,0,11,23],[15,0,15,23],[17,0,17,23],[22,0,22,23],[24,0,24,23],[26,0,26,23],[27,0,27,23],[23,17,23,18],[23,19,23,21],[21,1,21,11],[25,1,25,13],[25,14,25,23],[9,14,9,23],[39,0,39,23],[32,0,32,23],[35,0,35,23],[40,0,40,23],[42,0,42,17],[53,0,53,23],[52,0,52,23],[56,0,56,23],[65,0,65,23],[37,1,37,8],[37,9,37,13],[37,14,37,23],[38,1,38,8],[38,9,38,13],[38,14,38,23],[36,1,36,11],[36,15,36,16],[36,17,36,18],[36,19,36,21],[36,22,36,23],[34,0,34,23],[42,18,42,23],[43,1,43,6],[43,7,43,9],[68,0,68,23],[71,0,71,23],[69,0,69,16383],[73,0,73,23],[94,0,94,23],[97,0,97,23],[103,0,103,23],[106,0,106,23],[123,0,123,23],[70,1,70,10],[70,11,70,13],[70,15,70,16],[70,17,70,18],[70,19,70,21],[70,22,70,23],[78,0,78,1],[78,3,78,9],[78,13,78,14],[78,16,78,18],[78,21,78,23],[77,0,77,1],[77,3,77,9],[77,13,77,14],[77,16,77,18],[141,0,141,23],[132,0,132,23],[138,0,138,23],[139,0,139,23],[143,0,143,13],[145,1,145,23],[126,0,126,23],[122,0,122,23],[129,2,129,7],[129,9,129,11],[130,2,130,7],[131,2,131,7],[131,9,131,11],[130,9,130,11],[125,19,125,21],[125,22,125,23],[128,19,128,21],[128,1,128,7],[125,11,125,13],[125,15,125,16],[125,1,125,8],[128,9,128,11],[128,15,128,16]]}
["Single Audit Summary"]
["For Fiscal Year Ended June 30, 2023"]
["The Single Audit Summary (SAS) report is no longer required to be mailed or uploaded but must be maintained with the auditor’s workpapers. The SAS can be accessed through the Audit Information webpage: http://www.state.nj.us/education/business/audit.htm "]
[]
["A. General Information"]
[]
["Vendor Name:"]
["Vendor Code:",null,null,null,null,null,null,null,null,"EIN:"]
["County Number and Name:"]
["Audit Firm:",null,null,null,null,null,null,null,null,null,null,null,null,null,"`"]
[]
[]
["B. Audit Items Submitted"]
[]
["Items 2 through 6 are submitted electronically."]
[]
[1,"The School District is required to use a school-based budget",null,null,null,null,null,null,null,null,null,null,null,"Yes",null,null,"N/A"]
[]
[2,"Comprehensive Annual Financial Report "]
[3,"Auditor's Management Report "]
[4,"Current Peer Review"]
[5,"Data Collection Form (DCF) - Archived Version "]
[]
[6,"Audit performed and signed and dated by a CPA",null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[]
[7,"Type of Auditor’s Report: Financial Statements"]
[]
[]
["C. Single Audit Section"]
[]
[8,"Single Audits required according to the Federal and State Expenditures",null,null,null,null,null,null,null,null,null,null,null,"Federal",{"$f":"IF((OR(H42>750000,H42=750000)),\"X\", \" \")","v":" "},"State",null,{"$f":"IF((OR(H56>750000,H56=750000)),\"X\",\" \")","v":" "},null,"N/A"]
[]
["K-1  Independent Auditor’s Report "]
[9,"Material weaknesses and/or significant deficiencies noted",null,null,null,null,null,null,null,null,null,null,null,"Yes",null,null,null,null,null,"N/A"]
[]
["K-2  Independent Auditor’s Report of Federal and State Programs"]
[10,"Material weaknesses and/or significant deficiencies noted",null,null,null,null,null,null,null,null,null,null,null,"Yes",null,null,null,null,null,"N/A"]
[11,"Type of Auditor’s Report: Federal"]
[12,"Type of Auditor’s Report: State "]
[]
["K-3  Schedule of Expenditures of Federal Awards"]
[13,"Total Federal Expenditures"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"As of June 30, 2022"]
[14,"Type A/B Threshold",null,null,null,null,null,null,null,null,null,null,null,17,"Due to Grantor"]
[15,"DOE Calculation",null,null,null,null,null,{"$f":"IF(H42<750000,\"N/A\",(IF(AND(H42>=750000,H42<=100000000,(H42*0.03)>750000),ROUND(H42*0.03,0),IF(AND(H42>=750000,H42<=100000000,(H42*0.03)<=750000),750000,IF(AND(H42>=100000000,H42<=10000000000,(H42*0.003)>3000000),ROUND(H42*0.003,0),IF(AND(H42>=100000000,H42<=10000000000,(H42*0.003)<=3000000),3000000,IF(AND(H42>10000000000,(H42*0.0015)>30000000),ROUND(H42*0.0015,0),IF(AND(H42>10000000000,(H42*0.0015)<=30000000),30000000))))))))","v":"N/A"},null,null,null,null,null,18,"Adjustment/Cancellation"]
[16,"Difference",null,null,null,null,null,{"$f":"IF(OR(H45=\"na\",H45=\"N/A\", H44=\"na\",H44=\"N/A\"),\"N/A\",H45-H44)","v":"N/A"},null,null,null,null,null,19,"Refund Amount ",null,null,null,null,{"$f":"T44-T45","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Repayment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,21,"Remaining Balance Due",null,null,null,null,{"$f":"T46-T47","v":0}]
[]
["C. Single Audit Section (cont'd)"]
[]
["Vendor Name:",null,null,{"$f":"F7","v":0},null,null,null,null,null,null,null,null,null,null,"County:",null,{"$f":"F9","v":0}]
[]
["K-4  Schedule of Expenditures of State Financial Assistance"]
[22,"Total State Expenditures Subject to Single Audit"]
[null,"Determination (incl On-Behalf Contrib if applic)"]
[]
[23,"Total State Expenditures Subject to Major"]
[null,"Program Determination (excl On-Behalf )"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"As of June 30, 2022"]
[24,"Type A/B Threshold",null,null,null,null,null,null,null,null,null,null,null,27,"Due to Grantor"]
[25,"DOE Calculation",null,null,null,null,null,{"$f":"IF(H59<750000,\"N/A\",(IF(AND(H59>=750000,H59<=100000000,(H59*0.03)>750000),ROUND(H59*0.03,0),IF(AND(H59>=750000,H59<=100000000,(H59*0.03)<=750000),750000,IF(AND(H59>=100000000,H59<=10000000000,(H59*0.003)>3000000),ROUND(H59*0.003,0),IF(AND(H59>=100000000,H59<=10000000000,(H59*0.003)<=3000000),3000000,IF(AND(H59>10000000000,(H59*0.0015)>30000000),ROUND(H59*0.0015,0),IF(AND(H59>10000000000,(H59*0.0015)<=30000000),30000000))))))))","v":"N/A"},null,null,null,null,null,28,"Adjustment/Cancellation"]
[26,"Difference",null,null,null,null,null,{"$f":"IF(OR(H62=\"na\",H62=\"N/A\", H61=\"na\",H61=\"N/A\"),\"N/A\",H62-H61)","v":"N/A"},null,null,null,null,null,29,"Refund Amount ",null,null,null,null,{"$f":"T61-T62","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,30,"Repayment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,31,"Remaining Balance Due",null,null,null,null,{"$f":"T63-T64","v":0}]
[]
["K-5  Notes to the Schedule of Expenditures of Awards and Financial Assistance"]
[32,"Notes included",null,null,null,null,null,null,null,null,null,null,null,"Yes",null,null,null,null,null,"N/A"]
[]
["K-6  Schedule of Financial Statement Findings"]
[33,"Audit Findings contain the required reporting elements",null,null,null,null,null,null,null,null,null,"Yes (number of findings)",null,null,null,null,null,null,null,"N/A"]
[]
["Federal Awards"]
["K-6 - Summary of Auditor's Results"]
[34,"List all Federal Programs exceeding the Type A Threshold and all Type B Programs determined to be major programs and audited in the current year. Include the applicable AL Numbers, classify the Programs as Type A or B and note the last periods audited with an “X” in the specific columns.  "]
[]
[]
["AL \nNumber",null,null,"Name of Federal Major Program or Cluster",null,null,null,null,null,null,null,"Type\nA or B",null,"Year 3 - 2023",null,null,"Year 2 - 2022",null,null,null,null,"Year 1 - 2021"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[35," K-6 agrees with Data Collection Form",null,null,null,null,null,null,null,null,null,null,null,"Yes",null,null,null,null,null,"N/A"]
[]
["K-6 - Schedule of Federal & State Award Findings & Questioned Costs"]
[36,"Audit Findings contain the required reporting elements",null,null,null,null,null,null,null,null,null,"Yes (number of findings)",null,null,null,null,null,null,null,"N/A"]
[37,"Questioned Costs",null,null,null,null,null,null,null,null,null,"Yes (amount,none,unknown)",null,null,null,null,null,null,null,"N/A"]
[]
["C. Single Audit Section (cont'd)"]
[]
["Vendor Name:",null,null,null,{"$f":"F7","v":0},null,null,null,null,null,null,null,null,null,"County:",null,{"$f":"F9","v":0}]
[]
["State Awards "]
["K-6 - Summary of Auditor's Results "]
[38,"List all State Programs exceeding the Type A Threshold and all Type B Programs determined to be major programs and audited in the current year.  Include the applicable GMIS Numbers, classify the Programs as Type A or B and note the last periods audited with an “X” in the specific columns.  "]
[]
[]
["GMIS Number",null,null,null,null,null,"Name of State Program",null,null,null,null,"Type \nA or B",null,"Year 3 - 2023",null,null,"Year 2 - 2022",null,null,null,null,"Year 1 - 2021"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["K-6 Schedule of Federal & State Award Findings & Questioned Costs"]
[39,"Audit Findings contain the required reporting elements",null,null,null,null,null,null,null,null,null,"Yes (number of findings)",null,null,null,null,null,null,null,"N/A"]
[40,"Questioned Costs",null,null,null,null,null,null,null,null,null,"Yes (amount)",null,null,null,null,null,null,null,"N/A"]
[]
["K-7  Schedule of Prior Year Audit Findings "]
[41,"Prior Period Findings",null,null,null,null,null,null,null,null,null,null,null,"Number"]
[null,null,"Fully Corrected",null,null,null,null,null,null,null,null,null,null,"Number"]
[null,null,"Not Corrected",null,null,null,null,null,null,null,null,null,null,"Number"]
[null,null,"Partially Corrected",null,null,null,null,null,null,null,null,null,null,"Number"]
[]
["D. Comments (optional)"]
[]
[]
[]
[]
[]
[]
["E. Preparer's Information",null,null,null,null,null,null,null,null,null,null,null,null,"F. Audit  Firm Information"]
[]
["Print Name:",null,null,null,null,null,null,null,null,null,null,null,null,"Address:"]
[]
["Signature:",null,null,null,null,null,null,null,null,"Date:"]
[]
["Email Address:",null,null,null,null,null,null,null,null,null,null,null,"Phone Number:"]
["end of worksheet"]

{"sheet":"Sheet2","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"Sheet1","index":3,"n_rows":21,"n_cols":3,"rows_kept":21,"cut":false,"hidden":true,"merged":[]}
["Unmodified",null,"01 - Atlantic"]
["Modified",null,"03 - Bergen"]
["N/A",null,"05 - Burlington"]
["Adverse",null,"07 - Camden"]
["Disclaimer",null,"09 - Cape May"]
[null,null,"11 - Cumberland"]
[null,null,"13 - Essex"]
[null,null,"15 - Gloucester"]
[null,null,"17 - Hudson"]
[null,null,"19 - Hunterdon"]
[null,null,"21 - Mercer"]
[null,null,"23 - Middlesex"]
[null,null,"25 - Monmouth"]
[null,null,"27 - Morris"]
[null,null,"29 - Ocean"]
[null,null,"31 - Passaic"]
[null,null,"33 - Salem"]
[null,null,"35 - Somerset"]
[null,null,"37 - Sussex"]
[null,null,"39 - Union"]
[null,null,"41 - Warren"]