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                              Specific Power of Attorney 
                              BY INDIVIDUAL FOR THE COLLECTION OF A
                  SPECIFIED CHECK DRAWN ON THE             UNITED STATES        TREASURY

Know all by these Presents:

That the undersigned, ____________________________ , of ___________________________________            
                                                                   (address)
does hereby appoint _____________________________ , of  ___________________________________            
                                                                   (address)
as his/her attorney to receive, endorse, and collect check No. ___________________________________ , 
dated ___________ , 20 ___ for _____________________________ dollars drawn on the United States 
Treasury, by _________________________________________________________________ in favor of 
______________________________________ , and to give full discharge for same; hereby ratifying and 
confirming all that said attorney shall lawfully do or cause to be done by virtue hereof.

WITNESS the signature of the undersigned, this ________ day of ___________________ , 20 ____

                                                          ______________________________                        
_____________________________                             (Signature of grantor)
(Signature of Witness)

_____________________________
(Signature of Witness)

* Personally appeared before me the above-named ________________________________________________
known or proved to me to be the same person who executed the foregoing instrument, and acknowledged to me
that he executed the same as his free act and deed.

WITNESS my signature, official designation, and seal.
                                                            ________________________________
[IMPRESS SEAL HERE]                                         (Signature of attesting officer)

                                                            ________________________________
                                                            (Official designation)

Dated at ____________________ , this ______ day of ____________________ , 20 _____

                                     My commission expires ______________________, 20 _____ 

IMPORTANT –           Do not execute this instrument without first reading the instructions on the next
page.  Exact compliance with these instructions will avoid complications.

* See Instructions on next page – Paragraphs 2(a) and 2(b)

FORM                                                                                     DEPARTMENT OF THE TREASURY
FMS       1-04 232(SUPERSEDES SF 232 (FEBRUARY 1975)                                        FINANCIAL MANAGEMENT SERVICE

   INSTRUCTIONS FOR FMS FORM 232 – READ CAREFULLY
   See 31 CFR Part 240 for more information

1. A specific power of attorney, which must be executed after the issuance of the check, describing the
   check in full, as prescribed in 31 U.S.C. 3727, may be used for the endorsement and collection of any
   check drawn on the United States Treasury.  

2(a). Where desirable or where required by foreign, state or local law this power of attorney should be
   acknowledged by the grantor in the presence of two attesting witnesses, and should be acknowledged
   before a notary public or other officer authorized by law to administer oaths generally. If in a foreign
   country, the acknowledgment should be made before a United States diplomatic or consular
   representative. If such an officer is not available, it may be acknowledged before a notary or other
   officer authorized to administer oaths, but his official character and jurisdiction must be certified by a
   United States diplomatic or consular officer, under the seal of his office.

2(b). Where the power of attorney is acknowledged pursuant to paragraph 2(a), the seal of attesting officer
   must always be impressed (or stamped) provided, however, that where acknowledgments before a
   notary public, or other officer authorized by law to administer oaths, are not thus authenticated by the
   official impression seal of such officer, the power should be accompanied by a certificate from the
   proper official showing that the officer was in commission on the date of the acknowledgment. The
   date when the officer’s commission expires should appear in any event. If a certificate is furnished, such
   certificate should show the dates of the beginning and expiration of the officer’s commission, and such
   period of commission should include tile date of acknowledgment of the power.

2(c). Notwithstanding the foregoing, persons subject to military jurisdiction may acknowledge powers of
   attorney before officers specially designated for that purpose pursuant to law.

3.  This power of attorney is revoked by the death or incompetence of the grantor and may also be revoked
   by notice from the grantor to the parties concerned. Notice of revocation to the Treasury will not
   ordinarily serve to revoke the power.

4. If it is desired that checks be mailed to the attorney instead of to the payee, formal notice of change in
   the post-office address, identifying the checks affected, should be forwarded to the administrative office
   that authorized issuance of the checks.

5. POWERS OF ATTORNEY NEED NOT BE FILED WITH THE UNITED STATES TREASURY.