{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=29&hansardHeading=Funeral+Payments&max-answer.questionFirstAnswered.=2018-11-15T09%3A55%3A33.86Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?answeringDeptId=29&hansardHeading=Funeral+Payments&max-answer.questionFirstAnswered.=2018-11-15T09%3A55%3A33.86Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=29&_metadata=all&hansardHeading=Funeral+Payments&max-answer.questionFirstAnswered.=2018-11-15T09%3A55%3A33.86Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&answeringDeptId=29&hansardHeading=Funeral+Payments&max-answer.questionFirstAnswered.=2018-11-15T09%3A55%3A33.86Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=29&hansardHeading=Funeral+Payments&max-answer.questionFirstAnswered.=2018-11-15T09%3A55%3A33.86Z", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=29&hansardHeading=Funeral+Payments&max-answer.questionFirstAnswered.=2018-11-15T09%3A55%3A33.86Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1005853", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1005853/answer", "answerText" : {"_value" : "

The Social Fund Funeral Expenses Payment scheme makes a contribution towards the cost of a funeral for people in receipt of certain income related benefits and tax credits. To qualify, the applicant must be accepted as responsible for arranging the funeral, they (or their partner) must receive one of the qualifying benefits and they must be the partner or a close relative or close friend of the deceased.<\/p>

<\/p>

The amount payable depends on whether there is any other money available, for example from the deceased\u2019s estate. As the Payment is linked to the deceased\u2019s assets, it does not adversely affect the applicant\u2019s savings.<\/p>

<\/p>

The scheme offers support by meeting the \u2018necessary costs\u2019 of a cremation or burial, including acquiring a burial plot. An allowance of up to £700 is also available to meet other funeral costs such as a coffin, religious venue and funeral director fees.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4105", "label" : {"_value" : "Biography information for Justin Tomlinson"} } , "answeringMemberConstituency" : {"_value" : "North Swindon"} , "answeringMemberPrinted" : {"_value" : "Justin Tomlinson"} , "dateOfAnswer" : {"_value" : "2018-11-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-15T09:55:33.86Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2018-11-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Funeral Payments"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Work and Pensions, what her Department's policy is on supporting benefit claimants who must pay for the funeral of a family member; and if her Department will introduce an allowance for benefit claimants who must pay for the funeral of a family member to ensure that their benefit claims are not adversely affected.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4440", "label" : {"_value" : "Biography information for Marion Fellows"} } , "tablingMemberConstituency" : {"_value" : "Motherwell and Wishaw"} , "tablingMemberPrinted" : [{"_value" : "Marion Fellows"} ], "uin" : "190493"} , {"_about" : "http://data.parliament.uk/resources/938459", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/938459/answer", "answerText" : {"_value" : "

The Social Fund Funeral Expenses Payments provides a significant contribution towards funeral costs, covering burials, cremations and £700 towards coffins, flowers and other costs. It continues to meet the necessary costs of a cremation or burial for claimants on certain income based benefits or tax credits. Average payments have increased year-on-year to meet these necessary costs, by some 28% over the past ten years.<\/p>

<\/p>

We have also made interest-free Social Fund Budgeting Loans available for funeral costs in addition to Funeral Expenses Payments. Whilst we are keeping the level of funeral expenses payments under review, we do need to ensure that we have a system that is both fair for taxpayers, while assisting the most vulnerable with funeral expenses.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4105", "label" : {"_value" : "Biography information for Justin Tomlinson"} } , "answeringMemberConstituency" : {"_value" : "North Swindon"} , "answeringMemberPrinted" : {"_value" : "Justin Tomlinson"} , "dateOfAnswer" : {"_value" : "2018-07-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-07-19T14:44:52.437Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2018-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Funeral Payments"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Work and Pensions, what plans his Department has to review the adequacy of the element of the Funeral Expenses Payment that is used to pay funeral directors, coffins and flowers to cover those costs.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3952", "label" : {"_value" : "Biography information for Mr Toby Perkins"} } , "tablingMemberConstituency" : {"_value" : "Chesterfield"} , "tablingMemberPrinted" : [{"_value" : "Toby Perkins"} ], "uin" : "163065"} , {"_about" : "http://data.parliament.uk/resources/937886", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/937886/answer", "answerText" : {"_value" : "

The Department for Work and Pensions does not produce estimates for the average cost of a funeral.<\/p>

<\/p>

The average Funeral Expenses Payment (FEP) made in each year is published in the Social Fund Annual Report. Table 1 below provides the average FEP made in each year since 2003/04. Figures are rounded to the nearest £1.<\/p>

<\/p>

<\/p>

Table 1: Average FEP award, 2003/04 \u2013 2017/18<\/strong><\/p>

<\/p>

Year<\/p><\/td>

Average FEP award<\/p><\/td><\/tr>

2003/04<\/p><\/td>

£1,019<\/p><\/td><\/tr>

2004/05<\/p><\/td>

£1,051<\/p><\/td><\/tr>

2005/06<\/p><\/td>

£1,081<\/p><\/td><\/tr>

2006/07<\/p><\/td>

£1,117<\/p><\/td><\/tr>

2007/08<\/p><\/td>

£1,162<\/p><\/td><\/tr>

2008/09<\/p><\/td>

£1,194<\/p><\/td><\/tr>

2009/10<\/p><\/td>

£1,208<\/p><\/td><\/tr>

2010/11<\/p><\/td>

£1,217<\/p><\/td><\/tr>

2011/12<\/p><\/td>

£1,241<\/p><\/td><\/tr>

2012/13<\/p><\/td>

£1,225<\/p><\/td><\/tr>

2013/14<\/p><\/td>

£1,347<\/p><\/td><\/tr>

2014/15<\/p><\/td>

£1,375<\/p><\/td><\/tr>

2015/16<\/p><\/td>

£1,410<\/p><\/td><\/tr>

2016/17<\/p><\/td>

£1,427<\/p><\/td><\/tr>

2017/18<\/p><\/td>

£1,461<\/p><\/td><\/tr><\/tbody><\/table>

<\/p>

Source: Social Fund Annual Reports 2003/04 \u2013 2016/17, Social Fund Policy Budget and Management Information System<\/p>

<\/p>

Notes<\/p>

<\/p>

  1. The figure for 2017/18 is drawn from the Social Fund Policy Budget and Management Information System as the Social Fund Annual Report 2017/18 is not yet published.<\/li>
  2. The average award is the average payment net of returned payments (including appeals). This is calculated by taking the total value of payments in a given year (net of returned payments) and dividing by the total number of payments in a given year, as recorded in the Policy, Budget and Management Information System.<\/li>
  3. These averages include awards made after review, reconsideration or appeal following an initial refusal.<\/li><\/ol>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4105", "label" : {"_value" : "Biography information for Justin Tomlinson"} } , "answeringMemberConstituency" : {"_value" : "North Swindon"} , "answeringMemberPrinted" : {"_value" : "Justin Tomlinson"} , "dateOfAnswer" : {"_value" : "2018-07-18", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "162525"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-07-18T12:32:53.97Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2018-07-10", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Funeral Payments"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Work and Pensions, what the average Funeral Expenses Payment was in each year since 2003.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3952", "label" : {"_value" : "Biography information for Mr Toby Perkins"} } , "tablingMemberConstituency" : {"_value" : "Chesterfield"} , "tablingMemberPrinted" : [{"_value" : "Toby Perkins"} ], "uin" : "162526"} , {"_about" : "http://data.parliament.uk/resources/937548", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/937548/answer", "answerText" : {"_value" : "

    We make low-cost funeral expense payments to people who receive (or whose partners receive) a qualifying benefit or Tax Credit. These are recoverable from the estate of the deceased and where there aren\u2019t enough assets available in the estate it is written off.<\/p>

    <\/p>

    DWP\u2019s Annual Report and Accounts 2017-2018 contains information on losses associated with the social fund at page 159, which can be found here:<\/p>

    <\/p>

    https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/721224/dwp-annual-report-and-accounts-2017-2018.pdf<\/a><\/p>

    <\/p>

    There were 663k (gross) of Funeral Expense Payments outstanding as at 31 March 2018.<\/p>

    <\/p>

    The Department for Work and Pensions has the discretion to apply interest at 1.5% above the Bank of England Base Rate when recovering an outstanding Funeral Payment from an estate.<\/p>

    <\/p>

    Interest would be charged on any balance outstanding at the end of each calendar year.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4105", "label" : {"_value" : "Biography information for Justin Tomlinson"} } , "answeringMemberConstituency" : {"_value" : "North Swindon"} , "answeringMemberPrinted" : {"_value" : "Justin Tomlinson"} , "dateOfAnswer" : {"_value" : "2018-07-17", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "162087"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-07-17T16:45:38.53Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2018-07-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Funeral Payments"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Work and Pensions, what the interest rate charge is for funeral expenses payments.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4418", "label" : {"_value" : "Biography information for Justin Madders"} } , "tablingMemberConstituency" : {"_value" : "Ellesmere Port and Neston"} , "tablingMemberPrinted" : [{"_value" : "Justin Madders"} ], "uin" : "162086"} , {"_about" : "http://data.parliament.uk/resources/937549", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/937549/answer", "answerText" : {"_value" : "

    We make low-cost funeral expense payments to people who receive (or whose partners receive) a qualifying benefit or Tax Credit. These are recoverable from the estate of the deceased and where there aren\u2019t enough assets available in the estate it is written off.<\/p>

    <\/p>

    DWP\u2019s Annual Report and Accounts 2017-2018 contains information on losses associated with the social fund at page 159, which can be found here:<\/p>

    <\/p>

    https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/721224/dwp-annual-report-and-accounts-2017-2018.pdf<\/a><\/p>

    <\/p>

    There were 663k (gross) of Funeral Expense Payments outstanding as at 31 March 2018.<\/p>

    <\/p>

    The Department for Work and Pensions has the discretion to apply interest at 1.5% above the Bank of England Base Rate when recovering an outstanding Funeral Payment from an estate.<\/p>

    <\/p>

    Interest would be charged on any balance outstanding at the end of each calendar year.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4105", "label" : {"_value" : "Biography information for Justin Tomlinson"} } , "answeringMemberConstituency" : {"_value" : "North Swindon"} , "answeringMemberPrinted" : {"_value" : "Justin Tomlinson"} , "dateOfAnswer" : {"_value" : "2018-07-17", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "162086"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-07-17T16:45:38.577Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2018-07-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Funeral Payments"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Work and Pensions, what estimate he has made of the amount of money owed to the public purse from funeral expenses payments.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4418", "label" : {"_value" : "Biography information for Justin Madders"} } , "tablingMemberConstituency" : {"_value" : "Ellesmere Port and Neston"} , "tablingMemberPrinted" : [{"_value" : "Justin Madders"} ], "uin" : "162087"} , {"_about" : "http://data.parliament.uk/resources/931803", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/931803/answer", "answerText" : {"_value" : "

    Data on the amount claimed for Funeral Expenses Payments (FEPs) is not collated centrally and could only be provided at disproportionate cost.<\/p>

    <\/p>

    The number of FEP applications received by the DWP and awards as a proportion of FEP applications processed, in each calendar year since 2005, are given below in table 1. They are rounded to the nearest 0.1%. Figures are not given for 2018 as the calendar year is incomplete.<\/p>

    <\/p>

    Due to the timing of application processing, figures on awards may relate to applications processed in the previous year.<\/p>

    <\/p>

    Table 1: FEP applications received and proportion of FEP applications resulting in an award, Great Britain 2005 - 2017<\/strong><\/p>

    <\/p>

    Year<\/p><\/td>

    Applications received (000s)<\/p><\/td>

    Awards as a proportion of applications processed<\/p><\/td><\/tr>

    2005<\/p><\/td>

    68.5<\/p><\/td>

    62.5%<\/p><\/td><\/tr>

    2006<\/p><\/td>

    67.7<\/p><\/td>

    61.3%<\/p><\/td><\/tr>

    2007<\/p><\/td>

    63.8<\/p><\/td>

    61.3%<\/p><\/td><\/tr>

    2008<\/p><\/td>

    67.5<\/p><\/td>

    59.5%<\/p><\/td><\/tr>

    2009<\/p><\/td>

    68.9<\/p><\/td>

    58.3%<\/p><\/td><\/tr>

    2010<\/p><\/td>

    66.8<\/p><\/td>

    56.6%<\/p><\/td><\/tr>

    2011<\/p><\/td>

    71<\/p><\/td>

    54.6%<\/p><\/td><\/tr>

    2012<\/p><\/td>

    66.4<\/p><\/td>

    54.4%<\/p><\/td><\/tr>

    2013<\/p><\/td>

    62.2<\/p><\/td>

    56.3%<\/p><\/td><\/tr>

    2014<\/p><\/td>

    52.5<\/p><\/td>

    59.1%<\/p><\/td><\/tr>

    2015<\/p><\/td>

    46.6<\/p><\/td>

    62.5%<\/p><\/td><\/tr>

    2016<\/p><\/td>

    44.3<\/p><\/td>

    60.9%<\/p><\/td><\/tr>

    2017<\/p><\/td>

    41.8<\/p><\/td>

    61.7%<\/p><\/td><\/tr><\/tbody><\/table>

    <\/p>

    Source: Social Fund Policy, Budget, and Management Information System<\/p>

    <\/p>

    Notes:<\/p>

    <\/p>

    • These figures do not include applications that were processed clerically and have not been entered on to the Social Fund Computer System.<\/li>
    • Figures on applications received differ from the number of applications processed by the DWP. Some applications may have been withdrawn before a decision was made.<\/li>
    • The number of applications made in each year is not equal to the number of people who made applications in that year. An individual may make multiple applications in a given time period.<\/li>
    • The proportion of FEP claims resulting in an award is calculated by dividing the number of awards in a given year by the number of applications processed by the DWP in a given year. The number of awards used in this calculation includes awards made after review, reconsideration or appeal following an initial refusal.<\/li><\/ul>

      <\/p>

      <\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4495", "label" : {"_value" : "Biography information for Kit Malthouse"} } , "answeringMemberConstituency" : {"_value" : "North West Hampshire"} , "answeringMemberPrinted" : {"_value" : "Kit Malthouse"} , "dateOfAnswer" : {"_value" : "2018-07-02", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "158358"} , {"_value" : "158359"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-07-02T16:44:29.897Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2018-06-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Funeral Payments"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Work and Pensions, how many Funeral Expenses Payment claims there have been in each year since 2005.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4672", "label" : {"_value" : "Biography information for Ged Killen"} } , "tablingMemberConstituency" : {"_value" : "Rutherglen and Hamilton West"} , "tablingMemberPrinted" : [{"_value" : "Ged Killen"} ], "uin" : "158357"} , {"_about" : "http://data.parliament.uk/resources/931804", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/931804/answer", "answerText" : {"_value" : "

      Data on the amount claimed for Funeral Expenses Payments (FEPs) is not collated centrally and could only be provided at disproportionate cost.<\/p>

      <\/p>

      The number of FEP applications received by the DWP and awards as a proportion of FEP applications processed, in each calendar year since 2005, are given below in table 1. They are rounded to the nearest 0.1%. Figures are not given for 2018 as the calendar year is incomplete.<\/p>

      <\/p>

      Due to the timing of application processing, figures on awards may relate to applications processed in the previous year.<\/p>

      <\/p>

      Table 1: FEP applications received and proportion of FEP applications resulting in an award, Great Britain 2005 - 2017<\/strong><\/p>

      <\/p>

      Year<\/p><\/td>

      Applications received (000s)<\/p><\/td>

      Awards as a proportion of applications processed<\/p><\/td><\/tr>

      2005<\/p><\/td>

      68.5<\/p><\/td>

      62.5%<\/p><\/td><\/tr>

      2006<\/p><\/td>

      67.7<\/p><\/td>

      61.3%<\/p><\/td><\/tr>

      2007<\/p><\/td>

      63.8<\/p><\/td>

      61.3%<\/p><\/td><\/tr>

      2008<\/p><\/td>

      67.5<\/p><\/td>

      59.5%<\/p><\/td><\/tr>

      2009<\/p><\/td>

      68.9<\/p><\/td>

      58.3%<\/p><\/td><\/tr>

      2010<\/p><\/td>

      66.8<\/p><\/td>

      56.6%<\/p><\/td><\/tr>

      2011<\/p><\/td>

      71<\/p><\/td>

      54.6%<\/p><\/td><\/tr>

      2012<\/p><\/td>

      66.4<\/p><\/td>

      54.4%<\/p><\/td><\/tr>

      2013<\/p><\/td>

      62.2<\/p><\/td>

      56.3%<\/p><\/td><\/tr>

      2014<\/p><\/td>

      52.5<\/p><\/td>

      59.1%<\/p><\/td><\/tr>

      2015<\/p><\/td>

      46.6<\/p><\/td>

      62.5%<\/p><\/td><\/tr>

      2016<\/p><\/td>

      44.3<\/p><\/td>

      60.9%<\/p><\/td><\/tr>

      2017<\/p><\/td>

      41.8<\/p><\/td>

      61.7%<\/p><\/td><\/tr><\/tbody><\/table>

      <\/p>

      Source: Social Fund Policy, Budget, and Management Information System<\/p>

      <\/p>

      Notes:<\/p>

      <\/p>