Newark City School District Licking County, Ohio
Newark City School DistrictLicking County, Ohio****Report LettersJune 30, 2009
Board of EducationNewark City School District85 E. Main StreetNewark, Ohio 43055We have reviewed the Independent Auditor’s Report of the Newark City School District, LickingCounty, prepared by Rea & Associates, Inc., for the audit period July 1, 2008 through June 30,2009. Based upon this review, we have accepted these reports in lieu of the audit required bySection 117.11, Revised Code. The Auditor of State did not audit the accompanying financialstatements and, accordingly, we are unable to express, and do not express an opinion on them.Our review was made in reference to the applicable sections of legislative criteria, as reflected bythe Ohio Constitution, and the Revised Code, policies, procedures and guidelines of the Auditor ofState, regulations and grant requirements. The Newark City School District is responsible forcompliance with these laws and regulations.Mary Taylor, CPAAuditor of StateMarch 24, 201088 E. Broad St. / Fifth Floor / Columbus, OH 43215‐3506Telephone: (614) 466‐4514(800) 282‐0370Fax: (614) 466‐4490www.auditor.state.oh.us
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NEWARK CITY SCHOOL DISTRICTTABLE OF CONTENTSPAGEIndependent Auditor’s Report on Internal Control over Financial Reporting and onCompliance and Other Matters Based on Audit of Financial StatementsPerformed in Accordance With Government Auditing Standards 1Independent Auditor’s Report on Compliance with Requirements Applicable to EachMajor Program and Internal Control over Compliance in Accordance With OMBCircular A-133 .3Schedule of Expenditures of Federal Awards .5Notes to the Schedule of Expenditures of Federal Awards .7Schedule of Findings and Questioned Costs .8Independent Accountant’s Report on Applying Agreed-Upon Procedures .9
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIALREPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON ANAUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITHGOVERNMENT AUDITING STANDARDSJanuary 28, 2010To the Board of EducationNewark City School DistrictNewark, OhioWe have audited the financial statements of the governmental activities, the discretely presentedcomponent units, each major fund and the aggregate remaining fund information of the Newark CityDistrict, Licking County, Ohio, (the District) as of and for the year ended June 30, 2009, whichcollectively comprise the District’s basic financial statements and have issued our report thereon datedJanuary 28, 2010, in which we noted the financial statement for the Par Excellence Academy, one of theDistrict’s discretely presented component units, was audited by another auditor. We conducted our auditin accordance with auditing standards generally accepted in the United States of America and thestandards applicable to financial audits contained in Government Auditing Standards, issued by theComptroller General of the United States.Internal Control Over Financial ReportingIn planning and performing our audit, we considered the District's internal control over financial reportingas a basis for designing our auditing procedures for the purpose of expressing our opinion on the financialstatements, but not for the purpose of expressing an opinion on the effectiveness of the District's internalcontrol over financial reporting. Accordingly, we do not express an opinion on the effectiveness of theDistrict's internal control over financial reportingA control deficiency exists when the design or operation of a control does not allow management oremployees, in the normal course of performing their assigned functions, to prevent or detectmisstatements on a timely basis. A significant deficiency is a control deficiency, or combination ofcontrol deficiencies, that adversely affects the entity's ability to initiate, authorize, record, process, orreport financial data reliably in accordance with generally accepted accounting principles such that thereis more than a remote likelihood that a misstatement of the entity's financial statements that is more thaninconsequential will not be prevented or detected by the entity's internal control.A material weakness is a significant deficiency, or combination of significant deficiencies, that results inmore than a remote likelihood that a material misstatement of the financial statements will not beprevented or detected by the entity's internal control.1
Newark City School DistrictReport on Internal Control over Financial Reporting and on ComplianceAnd Other Matters Based on an Audit of Financial Statements PerformedIn Accordance with Government Auditing StandardsPage 2Our consideration of internal control over financial reporting was for the limited purpose described in thefirst paragraph of this section and would not necessarily identify all deficiencies in internal control thatmight be significant deficiencies or material weaknesses. We did not identify any deficiencies in internalcontrol over financial reporting that we consider to be material weaknesses, as defined above. However,we noted certain control deficiencies that we have reported to the management of the District in a separateletter dated January 28, 2010.Compliance and Other MattersAs part of obtaining reasonable assurance about whether the District's financial statements are free ofmaterial misstatement, we performed tests of its compliance with certain provisions of laws, regulations,contracts and grant agreements, noncompliance with which could have a direct and material effect on thedetermination of financial statement amounts. However, providing an opinion on compliance with thoseprovisions was not an objective of our audit and, accordingly, we do not express such an opinion. Theresults of our tests disclosed no instances of noncompliance or other matters that are required to bereported under Government Auditing Standards. However, we noted certain matters that we reported tothe management of the District in a separate letter dated January 28, 2010.This report is intended solely for the information and use of management, Board of Education, federalawarding agencies, and pass-through entities, and is not intended to be and should not be used by anyoneother than those specified parties.2
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTSAPPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVERCOMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133January 28, 2010To the Board of EducationNewark City School DistrictNewark, OhioComplianceWe have audited the compliance of Newark City School District, Licking County, Ohio, (the District)with the types of compliance requirements described in the U. S. Office of Management and Budget(OMB) Circular A-133, Compliance Supplement that are applicable to each of its major federal programsfor the year ended June 30, 2009. The District's major federal programs are identified in the summary ofauditor's results section of the accompanying Schedule of Findings and Questioned Costs. Compliancewith the requirements of laws, regulations, contracts and grants applicable to each of its major federalprograms is the responsibility of District's management. Our responsibility is to express an opinion on theDistrict's compliance based on our audit.We conducted our audit of compliance in accordance with auditing standards generally accepted in theUnited States of America; the standards applicable to financial audits contained in Government AuditingStandards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits ofStates, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133require that we plan and perform the audit to obtain reasonable assurance about whether noncompliancewith the types of compliance requirements referred to above that could have a direct and material effecton a major federal program occurred. An audit includes examining, on a test basis, evidence about theDistrict's compliance with those requirements and performing such other procedures as we considerednecessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.Our audit does not provide a legal determination on the District's compliance with those requirements.In our opinion, the District complied, in all material respects, with the requirements referred to above thatare applicable to each of its major federal programs for the year ended June 30, 2009.3
Newark City School DistrictReport on Compliance with Requirements Applicable to EachMajor Program and Internal Control over Compliance inAccordance with OMB Circular A-133Page 2Internal Control over ComplianceThe management of the District is responsible for establishing and maintaining effective internal controlover compliance with requirements of laws, regulations, contracts and grants applicable to federalprograms. In planning and performing our audit, we considered the District's internal control overcompliance with requirements that could have a direct and material effect on a major federal program inorder to determine our auditing procedures for the purpose of expressing our opinion on compliance but,not for the purpose of expressing an opinion on the effectiveness of internal control over compliance.Accordingly, we do not express an opinion on the effectiveness of the District's internal control overcompliance.A control deficiency in an entity's internal control over compliance exists when the design or operation ofa control does not allow management or employees, in the normal course of performing their assignedfunctions, to prevent or detect noncompliance with a type of compliance requirement of a federal programon a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies,that adversely affects the entity's ability to administer a federal program such that there is more than aremote likelihood that noncompliance with a type of compliance requirement of a federal program that ismore than inconsequential will not be prevented or detected by the entity's internal control.A material weakness is a significant deficiency, or combination of significant deficiencies, that results inmore than a remote likelihood that material noncompliance with a type of compliance requirement of afederal program will not be prevented or detected by any entity's internal control.Our consideration of internal control over compliance was for the limited purpose described in the firstparagraph of this section and would not necessarily identify all deficiencies in internal control that mightbe significant deficiencies or material weaknesses. We did not identify any deficiencies in internalcontrol over compliance that we consider to be material weaknesses, as defined above.Schedule of Expenditures of Federal AwardsWe have audited the basic financial statements of Newark City School District, Licking County, Ohio, asof and for the year ended June 30, 2009, and have issued our report thereon dated January 28, 2010. Ouraudit was performed for the purpose of forming an opinion on the basic financial statements taken as awhole. The accompanying schedule of expenditures of federal awards is presented for purposes ofadditional analysis as required by OMB Circular A-133 and is not a required part of the basic financialstatements. Such information has been subjected to the auditing procedures applied in the audit of thebasic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to thebasic financial statements taken as a whole.This report is intended solely for the information and use of management, Board of Education, federalawarding agencies and pass-through entities, and is not intended to be and should not be used by anyoneother than those specified parties.4
NEWARK CITY SCHOOL DISTRICTSCHEDULE OF EXPENDITURES OF FEDERAL AWARDSFOR THE YEAR ENDED JUNE 30, 2009Federal Grantor/Pass-Through Grantor/CFDAGrantFederalFederalProgram TitleNumberYearReceiptsDisbursementsU.S. Department of EducationPassed Through Ohio Department of Education:Title I84.0102008Title I84.0102009Total Title I 161,897 242,2622,262,2442,120,7052,424,1412,362,967Special Education 0091,167,4431,096,4451,310,3741,315,032Total IDEA-BChild Outcomes Support84.17320092,9692,969Early Childhood Special 411,342,499Total Preschool GrantsTotal Special Education ClusterSafe and Drug-Free Schools and Communities84.186200812,6303,723Safe and Drug-Free Schools and Communities84.186200930,97130,14843,60133,871Total Safe and Drug-Free Schools and CommunitiesTwenty First Century Community Learning Center84.287200852,13251,959Twenty First Century Community Learning Center84.2872009236,812286,880288,944338,839Total Twenty First Century Community Learning CenterTitle V84.2982009Total Title V1,1411,1411,1411,14122,810Title II-D84.3182008629Title al Title II-DTitle I - CSR84.3322008Total Title I - CSRTitle II-A84.367200889,90497,884Title 04,631,684Total Title II-ATotal Passed Through Department of EducationDirect Awards:School-Based Student Drug Testing84.184DQ184D0700134,5064,587School-Based Student Drug Testing84.184DQ184D07001367,18068,176Total School-Based Student Drug Testing71,68672,763Total Direct Awards71,68672,7634,710,7164,704,447Total U.S Department of EducationSee notes to the schedule of expenditures of federal awards.5
NEWARK CITY SCHOOL DISTRICTSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (continued)FOR THE YEAR ENDED JUNE 30, 2009Federal Grantor/Pass-Through Grantor/CFDAGrantFederalFederalProgram TitleNumberYearReceiptsDisbursementsPassed through Ohio Developmental Disabilities Council:Developmental Disabilities Basic Support & Advocacy Grants93.63006-2D/09 1,989 1,947Total Developmental Disabilities Basic Support & Advocacy Grants1,9891,947Total U.S Department of Health & Human Services1,9891,9477,201U.S. Department of Homeland SecurityPassed through Ohio Emergency Management Agency:Disaster Grants - Public Assistance97.036EM-3286-OH7,201Disaster Grants - Public Assistance97.036DR-1805-OH9,6429,642Total Disaster Grants - Public Assistance16,84316,843Total U.S Department of Homeland Security16,84316,843U.S. Department of AgriculturePassed through Ohio Department of Education:Child Nutrition ClusterNational School Breakfast Program10.553200830,93030,930National School Breakfast Program10.5532009204,785204,785235,715235,715Total National School Breakfast ProgramCash Assistance:National School Lunch Program10.5552008152,946152,946National School Lunch ,748,2341,748,234Total Cash AssistanceNon-Cash Assistance:National School Lunch Program10.5552009Total Non-Cash AssistanceTotal National School Lunch ProgramTotal Child Nutrition ClusterFresh Fruit & Vegetable Program10.5822009Total Fresh Fruit & Vegetable ProgramTotal Department of AgricultureTotal Federal Financial AssistanceSee notes to the schedule of expenditures of federal awards.6 4,5224,5224,5224,5221,752,7561,752,7566,482,304 6,475,993
NEWARK CITY SCHOOL DISTRICTLICKING COUNTY, OHIONOTES TO THE SCHEDULE OF EXPENDITURESOF FEDERAL AWARDSFOR THE YEAR ENDED JUNE 30, 2009Note A – Basis of AccountingThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) summarizes activity ofthe District’s federal awards programs. The Schedule has been prepared using the cash basis ofaccounting.Note B - Child Nutrition ClusterFederal money commingled with state subsidy reimbursements.expended first.It is assumed federal moneys areNote C – Food Donation ProgramProgram regulations do not require the District to maintain separate inventory records for purchased foodand food received from the U.S. Department of Agriculture. This non-monetary assistance and relatedexpenditures are reported in this schedule at the value of the commodities received as assessed by theU.S. Department of Agriculture (entitlement value).Note D - TransfersThe District generally must spend Federal assistance within 15 months of receipt (funds must be obligatedby June 30 and spent by September 30). However, with Ohio Department of Education’s (ODE)approval, a district can transfer unspent Federal assistance to the succeeding year, thus allowing theDistrict a total of 27 months to spend the assistance. During fiscal year 2009, the ODE authorized thefollowing transfers:GrantGrant TitleYearTransfers OutTransfers InCFDA #84.010Title I2008 171,69584.010Title I2009 171,69584.36784.367Title II-A: Improving Teacher QualityTitle II-A: Improving Teacher Quality2008200939,88884.31884.318Title II-D: TechnologyTitle II-D: Technology200820095,04984.36784.367Safe and Drug-Free SchoolsSafe and Drug-Free Schools2008200910,33884.29884.298Title V: Innovative Education GrantsTitle V: Innovative Education Grants2008200916,77684.02784.027IDEA Part BIDEA Part B2008200967,91384.17384.173Early Childhood Special EducationEarly Childhood Special 950
NEWARK CITY SCHOOL DISTRICTLICKING COUNTY, OHIOSCHEDULE OF FINDINGS AND QUESTIONED COSTSOMB CIRCULAR A-133 , SECTION .505FOR THE YEAR ENDED JUNE 30, 20091. SUMMARY OF AUDITOR'S RESULTS(d) (1) (i)Type of Financial Statement OpinionUnqualified(d) (1) (ii)Were there any material control weaknessNoconditions reported at the financial statementlevel (GAGAS)?(d) (1) (ii)Were there any other significant deficienciesNoin internal control reported at the financialstatement level (GAGAS)?(d) (1) (iii)Was there any reported material non-Nocompliance at the financial statementlevel (GAGAS)?(d) (1) (iv)Were there any material internal controlNoweakness conditions reported for majorfederal programs?(d) (1) (iv)Were there any other significant deficienciesNoin internal control reported for major federalprograms?(d) (1) (v)Type of Major Programs' Compliance OpinionUnqualified(d) (1) (vi)Are there any reportable findings underNoSection .510?(d) (1) (vii)Major Programs (list):Title I, CFDA #84.010;21st Century CLC, CFDA #84.287(d) (1) (viii)(d) (1) (ix)Dollar Threshold: Type A/BType A: 300,000ProgramsType B: All othersLow Risk Auditee?Yes2. FINDINGS RELATED TO THE FINANCIAL STATEMENTS REQUIRED TO BEREPORTED IN ACCORDANCE WITH GAGASNone were noted.3. FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDSNone were noted.8
INDEPENDENT ACCOUNTANT’S REPORTON APPLYING AGREED-UPON PROCEDURESNewark City School District85 E. Main St.Newark, OH 43055January 28, 2010To the Board of Education:Ohio Rev. Code Section 117.53 states “the auditor of state shall identify whether the school district orcommunity school has adopted an anti-harassment policy in accordance with Section 3313.666 of theRevised Code. This determination shall be recorded in the audit report. The auditor of state shall notprescribe the content or operation of any anti-harassment policy adopted by a school district orcommunity school.”Accordingly, we have performed the procedures enumerated below, which were agreed to by the Board,solely to assist the Board in evaluating whether Newark City School District (the District) has adopted ananti-harassment policy in accordance with Ohio Rev. Code Section 3313.666. Management is responsiblefor complying with this requirement. This agreed-upon procedures engagement was conducted inaccordance with attestation standards established by the American Institute of Certified PublicAccountants. The sufficiency of these procedures is solely the responsibility of the Board. Consequently,we make no representation regarding the sufficiency of the procedures described below either for thepurpose for which this report has been requested or for any other purpose.1. We noted the Board adopted an anti-harassment policy at its meeting on November 13, 2007.2. We read the policy, noting it included the following requirements from Ohio Rev. CodeSection 3313.666(B):(1) A statement prohibiting harassment, intimidation, or bullying of any student on schoolproperty or at school-sponsored events;(2) A definition of harassment, intimidation, or bullying that shall include the definition indivision (A) of Ohio Rev. Code Section 3313.666;(3) A procedure for reporting prohibited incidents;9
Newark City School DistrictLicking CountyIndependent Accountant’s Report on Applying Agreed-Upon ProceduresPage 2(4) A requirement that school personnel report prohibited incidents of which they are awareto the school principal or other administrator designated by the principal;(5) A requirement that parents or guardians of any student involved in a prohibited incidentbe notified and, to the extent permitted by section 3319.321 of the Revised Code and the“Family Educational Rights and Privacy Act of 1974,” 88 Stat. 571, 20 U.S.C. 1232q, asamended, have access to any written reports pertaining to the prohibited incident;(6) A procedure for documenting any prohibited incident that is reported;(7) A procedure for responding to and investigating any reported incident;(8) A strategy for protecting a victim from additional harassment, intimidation, or bullying,and from retaliation following a report;(9) A disciplinary procedure for any student guilty of harassment, intimidation, or bullying,which shall not infringe on any student’s rights under the first amendment to the Constitutionof the United States;(10) A requirement that the District administration semiannually provide the president of theDistrict board a written summary of all reported incidents and post the summary on its website, if the District has a web site, to the extent permitted by section 3319.321 of the RevisedCode and the “Family Educational Rights and Privacy Act of 1974,” 88 Stat. 571, 20 U.S.C.1232q, as amended.We were not engaged to and did not conduct an examination, the objective of which would be theexpression of an opinion on compliance with the anti-harassment policy. Accordingly, we do not expresssuch an opinion. Had we performed additional procedures, other matters might have come to ourattention that would have been reported to you.This report is intended solely for the information and use of the Board of Education and is not intendedto be and should not be used by anyone other than these specified parties.10
Comprehensive Annual Financial ReportFor the year ending June 30, 2009Newark City Schools Newark, Ohio
COMPREHENSIVEANNUALFINANCIAL REPORTCOMPREHENSIVEOF THEANNUAL FINANCIALREPORTOF THECITYNEWARKSCHOOLDISTRICTNEWARKCITYFOR THESCHOOLDISTRICTFOR THE JUNE 30, 2002FISCAL YEAR ENDEDFISCAL YEAR ENDED JUNE 30, RK,OHIOOHIO 4305543055NEWARK,1
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INTRODUCTORY SECTION
NEWARK CITY SCHOOL DISTRICTLICKING COUNTY, OHIOCOMPREHENSIVE ANNUAL FINANCIAL REPORTFOR THE FISCAL YEAR ENDED JUNE 30, 2009TABLE OF CONTENTSI. INTRODUCTORY SECTIONTable of Contents .Letter of Transmittal.List of Principal Officers.Organizational Chart .Certificate of Achievement for Excellence in Financial Reporting.1-34-891011II. FINANCIAL SECTIONINDEPENDENT AUDITOR’S REPORT .12-13MANAGEMENT’S DISCUSSION AND ANALYSIS .14-24BASIC FINANCIAL STATEMENTS:Government-Wide Financial Statements:Statement of Net Assets.Statement of Activities .2526-27Fund Financial Statements:Balance Sheet - Governmental Funds.28Reconciliation of Total Governmental Fund Balances to Net Assetsof Governmental Activities .29Statement of Revenues, Expenditures and Changes in FundBalances - Governmental Funds.30Reconciliation of the Statement of Revenues, Expenditures and Changesin Fund Balances of Governmental Funds to the Statement of Activities .31Statement of Revenues, Expenditures and Changes in FundBalance - Budget and Actual (Non GAAP Budgetary Basis) - General Fund.32Statement of Net Assets - Proprietary Fund .33Statement of Revenues, Expenses and Changes inNet Assets - Proprietary Fund .34Statement of Cash Flows - Proprietary Fund.35Statement of Fiduciary Net Assets - Fiduciary Funds .36Statement of Changes in Fiduciary Net Assets - Fiduciary Funds.37Notes to the Basic Financial Statements.38-781
COMBINING STATEMENTS AND INDIVIDUAL FUND SCHEDULES:Major Fund Descriptions .79Schedules of Revenues, Expenditures and Changes inFund Balance - Budget and Actual (Non-GAAP Budgetary Basis):Classroom Facilities Fund .80Combining Balance Sheet - Nonmajor Governmental Funds.81Combining Statement of Revenues, Expenditures and Changes inFund Balances - Nonmajor Governmental Funds.82Fund Descriptions - Nonmajor Special Revenue Funds .83-85Combining Balance Sheet - Nonmajor Special Revenue Funds.86-91Combining Statement of Revenues, Expenditures and Changes inFund Balances - Nonmajor Special Revenue Funds.92-97Schedules of Revenues, Expenditures and Changes inFund Balance - Budget and Actual (Non-GAAP Budgetary Basis):Public School Support Fund .Miscellaneous Grants Fund .District Managed Student Activity Fund .Auxiliary Services Fund .Management Information Systems Fund .Public School Preschool Fund .Entry Year Programs Fund .Data Communications Fund .SchoolNet Professional Development Fund .High Schools That Work Fund .Alternative Schools Fund .Poverty Aid/DPIA Fund .Miscellaneous State Grants Fund .Title VI-B Fund .Title I Fund .Title VI Fund .
Newark, Ohio 43055 We have reviewed the Independent Auditor's Report of the Newark City School District, Licking County, prepared by Rea & Associates, Inc., for the audit period July 1, 2008 through June 30, 2009. Based upon this review, we have accepted these reports in lieu of the audit required by
Newark, Ohio 43055 We have reviewed the Independent Auditor's Report of the Newark City School District, Licking County, prepared by Julian & Grube, Inc., for the audit period July 1, 2007 through June 30, 2008. Based upon this review, we have accepted these reports in lieu of the audit required by Section
pursue, which include NJT commuter rail, NJT bus, NJT Newark light rail & Newark City subway and PATH (Note: PATH serves Newark, Harrison, Hoboken, Jersey City and New York). The two transit stations that anchor and serve Newark are the Broad Street Station and Newark Penn Station. The former station serves trains that run on the Gladstone Branch,
City of Newark, Ohio Licking County COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2014 . 88 East Broad Street, Fifth Floor, Columbus, Ohio 43215‐3506 Phone: 614‐466‐4514 or 800‐282‐0370 Fax: 614‐466‐4490 www.ohioauditor.gov City Council City of Newark .
to help Newark and Licking County evaluate the best use of available right-of-way when evaluating transportation improvements (widening, complete street improvements, curb, trees, parking, etc.), and to communicate to developers the intent for a certain classified r
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Facebook, Licking County Ohio Means Jobs, C-TEC, COTC, The Licking County Foundation, and the LCESC Business and . Using Ohio Means Jobs K12 also supports this goal. Progress on Goal #4, Maintain and Grow Sub Committees within BCAC Sub Committees are formed and continue to grow as membership in the BCAC grows. Monthly subcommittee work is
Newark (igh School and earned a bachelor's degree in accounting with a minor in )nformation Technology. (e also has a master's degree in accounting from The Ohio State University. Prior to serving as Mayor, Jeff was the Newark City Treasurer. Mayor (all is committed to making safety, education, and jobs a top priority for the City of Newark.
5 Department of Astronomy & Astrophysics, The University of Chicago, Chicago, IL 60637 U.S.A. 6 Centro Federal de Educac a o Tecnolo gica Celso Suckow da Fonseca, CEP 23810-000, Itagua ı, RJ, Brazil 7 Centro Brasileiro de Pesquisas F ısicas, CEP 22290-180, Rio de Janeiro, RJ, Brazil 8 Institut d’Astrophysique de Paris, Sorbonne Universit e, CNRS, UMR 7095, 98 bis bd Arago, 75014 .
