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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>PCSAO MEMBERSHIP-DEFINED DISTRICTS WILL APPOINT TRUSTEES, IN ACCORDANCE WITH BYLAW REPRESENTATIVE CRITERIA AND INPUT FROM THE BOARD OF TRUSTEES REGARDING NEEDED EXPERTISE, AGENCY STRUCTURE, OR COUNTY POPULATION, WITHIN 30 DAYS OF NOTIFICATION OF A VACANCY TO THE DISTRICT OFFICERS. IF A DISTRICT FAILS TO APPOINT A TRUSTEE WITHIN THE ESTABLISHED TIMEFRAME, THE BOARD OF TRUSTEES WILL ASSUME THE APPOINTING ROLE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS DISTRIBUTED FOR REVIEW BY E-MAIL. ADDITIONALLY, BEFORE FILLING, THE FINANCE COMMITTEE AND BOARD OF TRUSTEES REVIEWS AND APPROVES THE 990 IN PERSON OR VIRTUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST (ALSO CONFLICT) MEANS A CONFLICT, OR THE APPEARANCE OF A CONFLICT, BETWEEN THE PRIVATE INTERESTS AND OFFICAL RESPONSIBILITIES OF A PERSON IN A POSITION OF TRUST. PERSONS IN A POSITION OF TRUST INCLUDE STAFF MEMBERS, OFFICERS, AND BOARD MEMBERS OF THE PCSAO BOARD OF TRUSTEES. FULL DISCLOSURE, BY NOTICE IN WRITING, SHALL BE MADE BY THE INTERESTED PARTIES TO THE FULL BOARD OF TRUSTEES IN ALL CONFLICTS OF INTEREST, INCLUDING BUT NOT LIMITED TO THE FOLLOWING: A) A BOARD MEMBER IS RELATED TO ANOTHER BOARD MEMBER OR STAFF MEMBER BY BLOOD, MARRIAGE, OR DOMESTIC PARTNERSHIP. B) A STAFF MEMBER IN A SUPERVISORY CAPACITY IS RELATED TO ANOTHER STAFF MEMBER WHOM SHE/HE SUPERVISES. C) A BOARD MEMBER OR THEIR ORGANIZATION STANDS TO BENEFIT FROM A TRANSACTION, OR STAFF MEMBER OF SUCH ORGANIZATION RECEIVES PAYMENT FROM ANY SUBCONTRACT, GOODS, OR SERVICES OTHER THAN AS PART OF HER/HIS REGULAR JOB RESPONSIBILITIES OR AS A REIMBURSEMENT FOR REASONABLE EXPENSES INCURRED AS PROVIDED IN THE BYLAWS AND BOARD POLICY. D) A BOARD MEMBER'S ORGANIZATION RECEIVES GRANT FUNDING FROM PCSAO. E) A BOARD MEMBER OR STAFF MEMBER IS A MEMBER OF THE GOVERNING BODY OF A CONTRIBUTOR TO PCSAO. F) A VOLUNTEER WORKING ON BEHALF OF PCSAO WHO MEETS ANY OF THE SITUATIONS OR CRITERIA LISTED ABOVE. FOLLOWING FULL DISCLOSURE OF A POSSIBLE CONFLICT OF INTEREST OR ANY OTHER CONDITION LISTED ABOVE, THE BOARD OF TRUSTEES SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS AND, IF SO THE BOARD SHALL VOTE TO AUTHORIZE OR REJECT THE TRASACTION OR TAKE ANY OTHER ACTION DEEMED NECESSARY TO ADDRESS THE CONFLICT AND PROTECT PCSAO'S BEST INTERESTS. THE STAFF OR BOARD MEMBER WITH THE CONFLICT SHALL NOT PARTICIPATE, LISTEN TO DISCUSSION, OR VOTE ON THE ISSUE. BOTH VOTES SHALL BE BY A MAJORITY VOTE WITHOUT COUNTING THE VOTE OF ANY INTERESTED DIRECTOR, EVEN IF THE DISINTERESTED DIRECTORS ARE LESS THAN QUORUM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>STAFF COMPENSATION IS ESTABLISHED BY THE EXECUTIVE DIRECTOR. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF TRUSTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>BY WRITTEN REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 12C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>