Manage Petty Cash and Expenses · NSW DEPARTMENT OF EDUCATION Glossary of Terms 3 Cash Journal: The...
Transcript of Manage Petty Cash and Expenses · NSW DEPARTMENT OF EDUCATION Glossary of Terms 3 Cash Journal: The...
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
eLearning
Manage Petty Cash and
Expenses
FIN0040 (updated August 2016)
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Course Introduction
2
Welcome to the Manage Petty Cash and Expenses
(FIN0040) eLearning course.
This course has been designed to provide you with an
overview of petty cash management processes.
Having completed this course, you will be able to:
explain the split of petty cash management
responsibilities between schools and EDConnect
process petty cash claims
request for petty cash float recoups
perform period end petty cash activities
manage travel and general expense claims.
Course Duration: 135 minutes
Course Pre-requisite: nil
Course Introduction
Petty Cash Management
Petty Cash Claims
Automated Cash
Float Recoups
Manual Cash
Float Recoups
Petty Cash Period End
Activities
Course Summary
Manage Travel and Expense
Claims
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Glossary of Terms
3
Cash Journal: The cash journal in SAP is used to manage minor out-of-pocket expenses
within an organisation. It can be used independently of other posting transactions. The
opening and closing balance of the petty cash float, as well any cash claims and float
recoups can be recorded and displayed.
Petty Cash Float: The petty cash float is a small cash fund that is kept in a secure location
on a school’s premises. It is used for the payment of minor out-of-pocket expenses.
Petty Cash Float Recoup: A petty cash float recoup is a deposit of funds into the petty
cash float to bring the float balance back up to the maximum threshold.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Petty Cash Management
4
Having completed this module, you will be able to:
describe a petty cash float and what it is used for
explain how petty cash float management
responsibilities are split between schools and
EDConnect
explain the difference between a petty cash claim
and a general expense claim
Course Introduction
Petty Cash Management
Petty Cash Claims
Automated Cash
Float Recoups
Manual Cash
Float Recoups
Petty Cash Period End
Activities
Course Summary
Manage Travel and Expense
Claims
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
The petty cash float is a small cash fund that is kept in a secure location (eg a safe) on a
school’s premises. It is used for the payment of minor emergency or unexpected
expenses, such as:
student refunds not exceeding $20 (eg for cancellation of excursion)
lawn mower fuel
barbeque gas cylinder.
You will manage the petty cash float using the SAP cash journal. The main transactions,
which will be covered in this course, are:
posting a petty cash claim transaction in the cash journal
reversing and deleting entries in the cash journal
posting a recoup cheque in the cash journal to increase the float balance.
Petty Cash: Introduction
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Note: Petty cash claims must be $100 or less. This
limit is set according to Treasury’s directions and
ensures that larger expenses are clearly tracked in
the system and are more transparent.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Petty Cash Management: Split of Responsibilities
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Previously, you were responsible for the management of the petty cash floats eg
establishing and closing the float and notifying the bank of the changes to your
school’s cheque encashment signatories.
However, these responsibilities have shifted away from schools to EDConnect, who
will manage these responsibilities centrally.
This division of responsibilities is summarised in the table below.
Responsibilities
Schools EDConnect , Petty cash SSC Accounts Payable
Processing cash claims Float recoups
(automatically or manually)
Periodic float reconciliation (performed monthly as a minimum)
Processing manual float recoup requests
Updating float thresholds and closing floats
Updating banking partner with school cheque encashment signatory changes
Assisting schools if float is stolen
Generating cheques for manual and automatic cash float recoups
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
EDConnect, Petty cash is now responsible for the below and should be contacted in the
first instance for guidance on how to proceed:
Updating the minimum and maximum threshold of the petty cash float
Closing the petty cash float
If cheque encashment signatories at a school have changed, EDConnect will be
responsible for communicating these changes to the banking partner.
If there are any banking related issues (eg a cheque has not been processed
correctly).
Petty Cash: Maintaining the Banking Relationship
7
All banking
related-issues
should be
escalated to
EDConnect in the
first instance
rather than
contacting the
bank directly.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Petty Cash: Introduction to the SAP Cash Journal
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The SAP cash journal is used to electronically manage a school’s petty
cash float. The system automatically calculates and displays the opening
and closing balances of the petty cash float, as well as showing all entered
transactions posted in the cash journal.
The cash journal is a single-screen transaction. Once you have logged into
the SAP Portal, you will be able to access both the Cash Payments and
Cash Receipts tab of the cash journal.
The SAP cash journal is used to process the following
transactions:
saving and posting cash journal entries
reversing incorrect cash journal entries
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU 9
Petty Cash: Navigating to the Cash Journal This is the SAP cash journal transaction screen. Navigate to this screen by clicking
on Petty Cash, located under the Finance tab on the SAP Portal.
Hover over the red boxes for a
brief description of that section of
the screen. Specific transactions
are covered in the following
modules.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
If you have a claimable out-of-pocket expense that is $100 or less (and the expense can
be claimed using petty cash), you can submit a claim to have it paid from your school’s
petty cash float.
If the out-of-pocket expense is more than $100, or it is not an expense which can be
claimed using petty cash, it needs to be claimed via the expense claim process.
The system has been configured so that if a claim for more than $100 is entered into the
cash journal, the following information message will appear on the screen.
Petty Cash Claims: Introduction
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NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Petty Cash Claims
11
Having completed this module, you will be able to:
explain when cash claims from the petty cash float
can be made
explain how to process a petty cash claim
describe how the petty cash claim form should be
completed
Course Introduction
Petty Cash Management
Petty Cash Claims
Automated Cash
Float Recoups
Manual Cash
Float Recoups
Petty Cash Period End
Activities
Course Summary
Manage Travel and Expense
Claims
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU 12
This is an overview of the petty cash claim process.
Petty Cash Claim: Process Overview
Employee
completes
claim form
Petty Cash Officer
(SAO/SAM) pays
cash to employee
Form rejected and sent
back to employee with
reason for rejection
Employee signs
form to confirm
receipt of cash
Petty Cash Officer
(SAO/SAM) enters
transaction into
cash journal
Attach
receipts and
tax invoices
Principal
(or financial delegate)
approves or rejects form
Petty Cash Officer
(SAM/SAO) certifies
form completed correctly
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Petty Cash Claim: Completing the Claim Form (1/4)
This is an overview of a petty cash claim form which the employee completes in Excel.
EDConnect, Petty cash maintains the petty cash claim form and it is available to download
from the EDConnect Intranet.
Roll your cursor over the red boxes for details of the mandatory fields.
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The employee prints the completed form and attaches all relevant supporting
documentation (eg receipts and tax invoices). The employee then hands the form to the
certifying officer .
Z
Note: If a receipt / tax invoice cannot be provided (eg
the receipt is a train ticket which has been collected),
a written declaration explaining the situation must be
provided. The declaration can be written on the back
of the form. The employee must sign the declaration.
Petty Cash Claim: Completing the Claim Form (2/4)
The certifying officer signs the Petty
Cash Claim form to certify it has been
completed correctly.
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Once the certifying officer has certified the form is completed correctly, it is sent to the
principal (or financial delegate) for approval.
Before approving the request, the principal (or financial delegate) must check:
Petty cash claim details completed correctly
Petty cash claim is within $100 limit per transaction
All supporting documentation is attached and reconciles with amount being claimed
The principal (or financial delegate) signs and dates the Approval box (see below).
Once the form has been approved, the cash is paid to the employee. A note is made on the
form to indicate that the employee’s claim has been PAID.
Petty Cash Claim: Completing the Claim Form (3/4)
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
The petty cash officer (SAM/SAO) inputs the petty cash claim transaction into the
cash payments tab of the cash journal. The petty cash officer (SAM/SAO) then posts
the transaction in the cash journal.
Once the transaction has been posted, the document status will become green.
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Petty Cash Claim: Cash Journal Entries (1/2)
The petty cash officer (SAM/SAO) files the petty cash claim form and
supporting documentation according to DoE document repository policy. This
ensures the documents are readily available if needed for audit or account
reconciliation purposes.
Posted
Not posted
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Common cash claim transactions are set up in the cash payments tab with a transaction
number. Each of these transactions is linked to a GL account except where noted (see
table).
Petty Cash Claim: Cash Journal Entries (2/2)
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Transaction 1
If all other transaction
numbers are not suitable
transaction 1 should be
used. The user can select
an appropriate GL account
manually (ie no default GL
account).
Transaction 3
Student refund
transactions are entered
via the EBS interface
(which interacts with the
cash journal). GL account
will be defaulted according
to EBS system setup.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Automated Cash Float Recoups
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Having completed this module, you will be able to:
explain the following concepts:
minimum threshold
maximum threshold
current float balance
recoup amount.
explain the automated recoup process and when it is
triggered
save and post the appropriate cash journal entries.
Course Introduction
Petty Cash Management
Petty Cash Claims
Automated Cash
Float Recoups
Manual Cash
Float Recoups
Petty Cash Period End
Activities
Course Summary
Manage Travel and Expense
Claims
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Automated Float Recoup: Introduction
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When the cash available in the petty cash float is low, the petty cash float needs to be
replenished. The process for replenishing the petty cash float is an automated process.
Each petty cash float has a set minimum and maximum threshold. The minimum and
maximum threshold for each float is maintained in SAP by EDConnect, Petty cash
If, for any reason, float thresholds need to be updated, please contact EDConnect,
Petty cash ([email protected]) in the first instance.
This automated process is triggered when the petty cash float balance falls below a set
minimum threshold. The recoup amount is the amount needed to bring the current
float balance back up to the maximum threshold.
$500
Maximum
Threshold
$100
Minimum
ThresholdCurrent Float
Balance
$50
Recoup Amount
$450
School APetty Cash
Float
$0
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Automated Float Recoup: Process Overview (1/4)
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This is an overview of the
automated process for
replenishing the petty cash float
via the SAP Portal.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
When the petty cash office (SAO/SAM) enters a cash claim transaction into the cash
journal, the balance of the petty cash float will update automatically.
If the float balance needs to be recouped to the maximum threshold, a pop-up message
will appear. If a float recoup is required, the petty cash officer (SAM/SAO) should
click “yes” on the pop-up message.
By clicking “yes”, a Workflow document is created and sent to the principal (or financial
delegate) for approval. The approver should never approve a float recoup request
without reviewing all supporting documentation for the request.
Automated Float Recoup: Process Overview (2/4)
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Note: If the petty cash officer (SAM/SAO)
accidentally clicks “yes” and a float recoup is not
required, inform the approver immediately. They can
reject the parked invoice sitting in Workflow.
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Once the recoup request has been approved, Accounts Payable will generate a recoup
cheque in their next payment run and send it to the requesting school.
Previously the cheque was made out to the individual who was authorised to cash the
cheque. However, the cheque is now made out to ‘Petty Cash <School Name>’ for
consistency across the schools.
When the cheque is received, two authorised cheque encashment signatories (or,
following policy for a small school, one authorised signatory) must sign the back of the
cheque and write “please pay cash” above their signatures. Bank of Schools
26 November 2013
Pay _________Petty Cash School A___________
The amount of _____Nine hundred dollars only--
____JennieLau_____
2134200848-12230810-1238702430
$900.00- Please pay cash
Automated Float Recoup: Process Overview (3/4)
Note: The names of the authorised cheque
encashment signatories must have been provided to
the local branch of the banking partner by the
EDConnect.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
The cheque is taken to a nominated
bank branch by an authorised person
to have it cashed.
At the bank, the person cashing the
cheque must produce two forms of
identification, including one form of
photo identification.
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A complete denomination breakdown
of the proceeds of the cheque is to be
taken with the cheque to the bank.
Automated Float Recoup: Process Overview (4/4)
The cheque must be posted in the cash journal within 48 hours of cashing the cheque.
The cheque is posted in the Cash Receipts tab of the cash journal in the SAP Portal.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Manual Recoup Requests
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Having completed this module, you will be able to:
explain the manual recoup process and when it is
required
save and post the appropriate cash journal entries.
Course Introduction
Petty Cash Management
Petty Cash Claims
Automated Cash
Float Recoups
Manual Cash
Float Recoups
Petty Cash Period End
Activities
Course Summary
Manage Travel and Expense
Claims
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU 25
Manual Float Recoup: Introduction
Generally, a recoup will take place automatically when the float balance falls below the
minimum threshold. However, in extenuating circumstances it may be necessary to
manually request for a recoup.
Examples of situations where a manual request may be necessary include:
A temporary system or network outage is preventing the Petty Cash Officer
(SAM/SAO) from being able to replenish the float automatically through the SAP
Portal and a recoup was urgently required.
A fundraising activity (eg fete) is taking place on the weekend and the amount of
funds available in the float needs to be increased temporarily to meet additional minor
expenses.
A manual recoup process may take up to one week to process, and schools should not
request a float recoup manually except where absolutely necessary.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU 26
Manual Recoup Process: Process Overview
This is an overview of the manual float recoup process. The Petty Cash Officer (SAM/SAO)
completes a petty cash recoup form, which is emailed to the principal (or delegate) for
approval. If the form is rejected, it is sent back to the Petty Cash Officer for updates. Once
updates have been made, it will have to be re-submitted.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Manual Recoup Request Form (1/3)
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This is an overview of a petty cash recoup form that the petty cash officer (SAM/SAO)
completes. EDConnect, Petty cash maintains the petty cash recoup form and it is available
to download from EDConnect website.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Manual Recoup Request (2/3)
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Once the petty cash officer (SAM/SAO) has completed the form, they sign on the
‘Cashier’ line and write the date the form was prepared.
The principal or financial delegate (checking officer) checks:
Legitimate reason for request
Form is completed correctly
Total amount of cash claims equals total recoup request amount
All relevant cash claims have been posted as transactions in the cash journal
Once the principal or financial delegate is satisfied all criteria has been met, they
complete and sign this section of the form.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Manual Recoup Request Form (3/3)
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The approved request is emailed to EDConnect
, Petty cash
along with a scanned copy of the cash journal
for processing.
EDConnect , Petty cash will review the request
and forward to Accounts Payable. A recoup
cheque is generated in the next payment run.
Note: If the school does not have a scanning
facility, they can mail a hard copy to EDConnect ,
Petty cash.
The principal (or a financial delegate) also completes, dates and signs this section of
the form.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Petty Cash Period End Activities
30
Having completed this module, you will be able to:
explain the various petty cash period end activities
that need to be performed
run a petty cash journal report
reverse and delete incorrect petty cash
transactions.
Course Introduction
Petty Cash Management
Petty Cash Claims
Automated Cash
Float Recoups
Manual Cash
Float Recoups
Petty Cash Period End
Activities
Course Summary
Manage Travel and Expense
Claims
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
This is a checklist of the activities that should take place on a monthly basis (as a
minimum).
Period End Check List:
Reconciling the petty cash float
Ensuring all petty cash transactions have been posted in the cash journal
Ensuring all recoup cheques are banked and receipts are entered into the system
Reversing incorrect petty cash transactions
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Period End Activities: Check List
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Period End Activities: Reconciling the Petty Cash Float
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At the end of the period, the SAM or the SAO should tally up the physical cash balance
with the balance of the cash journal.
The sum of the current cash journal balance and cash journal transactions (excluding any
recoup requests) should equal the maximum threshold limit of the petty cash float.
If you are unsure of what the maximum (or minimum) threshold for a particular cash journal
is, please email EDConnect , Petty cash ([email protected]).
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
If the sum of the physical cash balance and all cash journal transactions (excluding float
recoup transactions) do not equal the maximum threshold of the float, the petty cash
officer (SAM/SAO) will need to identify instances where:
A cash claim that has been paid but has not been entered into the cash journal
A transaction has been entered into the cash journal twice
When conducting the petty cash float reconciliation, note that once transactions have
been saved, the float balance will update automatically (ie the transaction does not have
to be posted before the balance is updated).
Period End Activities: Post all cash transactions
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NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Another reason why the cash journal report may not reconcile with the physical cash
balance may be because not all received cheques have been banked. Alternatively, the
cheque may have been cashed, but an entry was not made in the cash journal.
The petty cash officer (SAM/SAO) should check and ensure that all recoup cheques
have been banked and that the correct value for the cheque has been entered into the
cash journal.
All recoup cheques should be posted within 48hours of cashing the cheque. The
recoup transaction should never be posted in the cash journal until the cheque
has been cashed.
Period End Activities: Bank all cheques
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Bank of Schools
26 November 2013
Pay _________Petty Cash School A___________
The amount of _____Nine hundred dollars only--
____JennieLau_____
2134200848-12230810-1238702430
$900.00-
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
In the SAP Portal, there is the option of reversing incorrect transactions.
Period End Activities: Process Incorrect Transactions
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NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Manage Travel and Expenses
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Having completed this module, you will be able to:
explain the process for submitting a general
expense claim
explain the process for submitting a travel expense
claim
explain the process for requesting to be set up as a
vendor in SAP.
Course Introduction
Petty Cash Management
Petty Cash Claims
Automated Cash
Float Recoups
Manual Cash
Float Recoups
Petty Cash Period End
Activities
Course Summary
Manage Travel and Expense
Claims
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Petty cash claims are available for minor expenses $100 or less, however, submitting an
expense claim is preferable.
For out-of-pocket expenses above $100, an expense claim must be submitted.
There are two types of expense claims:
General expense claims
Travel expense claims
This module provides an overview of the general and travel expense claims processes.
Manage Travel and Expense: Introduction
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Note: Expense claims are only used for out-of-
pocket expenses. All regular purchases are done
via a shopping cart (purchase order).
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Before a general or travel expense claim can be processed, an employee must be set
up in SAP as a vendor. This allows EFT payments to be generated for them.
Once an employee is set up as a vendor in SAP, they will not need to do this again.
To request to be set up as a vendor in SAP, the employee completes an Employee
Vendor Maintenance form (available on the Intranet). The completed form is emailed to
the Master Data Management team for processing
.
Request Employee Vendor in SAP: Process Overview
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NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Travel and General Expense Claims: Process Overview
(1/3)
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This is an overview of the process for travel and general expense claims. Once the
claim is approved it is scanned and sent to Accounts Payable
([email protected]) with receipts and tax invoices for
processing.
Hard copies of the form and supporting documentation (i.e. receipts and tax invoices) are
filed at the school according to DoE document repository policy.
The Travel and Expense claim form is available on the SSC intranet.
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Authorising travel and general expense claims
The Authority to incur expenditure and the Authority to authorise payment must be two
different people, they cannot be the claimant and must be someone in a senior role to
the claimant.
Authorising Payment of a claim is an important step in checking overall accuracy and
completeness. The Authorising Officer should:
• Check the expenditure was approved prior to it being incurred and ensure evidence of
the approval is attached to the claim
• Confirm that supply has been satisfactorily performed and the amounts charged are
in accordance with what was agreed
• Check that the calculations and account codes are correct (including GST amounts
and tax codes) as per the supporting documentation
• Check that the claim has not been previously paid and that available discounts have
been taken.
Travel and General Expense Claims: Process Overview
(2/3)
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NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Travel expenses: Additional information
Only individuals who are authorised to travel (I.e. Authority to travel form is completed)
can claim travel expenses.
All of the required forms (listed below) are available on EDConnect Intranet:
Authority to Travel
Travel Diary
Travel and General Expense Claim
Travel and General Expense Claims: Process Overview
(3/3)
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NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Manage Petty Cash and Expenses: Contacts Checklist
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Issue Contact
General Queries EDConnect by submitting an online query available on EDConnect
Intranet site or phoning EDConnect – 1300 32 32 32
Float Recoups (Automatic or
Manual)
EDConnect , Petty cash ([email protected])
Establishing Petty Cash Floats EDConnect , Petty cash ([email protected])
Updating Petty Cash Floats
(ie minimum and maximum
thresholds, number of days
between recoups)
EDConnect , Petty cash ([email protected])
Updating school cheque
encashment signatories
EDConnect , Petty cash ([email protected])
Stolen Petty Cash Float EDConnect , Petty cash ([email protected])
Travel & General Expenses Accounts Payable General or Travel Expenses
Set up employee as vendor in SAP Master Data Management ([email protected])
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Course Summary
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You have completed the FIN0040 Manage Petty Cash and
Travel Expenses eLearning course.
Having completed this course, you will be able to:
explain the split of petty cash management
responsibilities between schools and EDConnect
process petty cash claims
request for petty cash float recoups
perform period end petty cash activities
manage travel and general expense claims.
Course Introduction
Petty Cash Management
Petty Cash Claims
Automated Cash
Float Recoups
Manual Cash
Float Recoups
Petty Cash Period End
Activities
Course Summary
Manage Travel and Expense
Claims
NSW DEPARTMENT OF EDUCATION WWW.DEC.NSW.GOV.AU
Additional Reference Materials
Reference Material
LMBR intranet page: https://education.nsw.gov.au/lmbr
Additional Support
EDConnect:
https://detwww.det.nsw.edu.au/lists/directoratesaz/edconnect/index.htm
EDConnect: 1300 32 32 32
EDConnect , Petty cash: [email protected].
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