First Presented and Adopted at Managing Committee Meeting held in Jammu on April 18, 2004

Amended & Updated at :

FOGSI Administrative Guidelines Establishment & Application

Creation & Maintenance of Administrative Guidelines

Introduction & Updates

• Initial introduction, presentation & adoption of guidelines at the FOGSI Managing Committee meeting at Jammu in April 2004.
• All subsequent additions & amendments presented by the FOGSI office bearers to the Managing Committee.
• Guidelines have to be constantly evolved & be updated at subsequent meetings of the Managing Committee.

Purpose & Application of the Guidelines

• Allow administrative issues addressed to be managed objectively.
• Streamlined approach to reimbursement of expenses, fund raising, investments & activities involving conferences, committees & training programmes.
• Important monitoring function since any diversion from the guidelines is to be reported to the Managing Committee.

Dissemination of Guidelines

• Updated guidelines to be proactively presented & disseminated to the Managing Committee.
• Annual distribution after the September meeting of Managing Committee.
• Dissemination of the administrative guidelines by e mail to all office bearers & committee chairpersons in October each year.
• Guidelines will also be available to any other managing committee member, member society or FOGSI member on a request to the FOGSI office & on the FOGSI Website.

Reporting Administrative Irregularities

• Recommendation by the Managing Committee that serious irregularities in contravention of these administrative guidelines that are detected by the office bearers should be reported to the President.
• These must then be reported to the Managing Committee of FOGSI at the next meeting.

FOGSI Administrative Guidelines Annual Subscriptions & Database

Deadline for Receipt of Annual Subscription

• Annual subscription with a detailed listing in prescribed format to be remitted to FOGSI by January 31 each year.
• Monthly reminders will be sent by the FOGSI office for non compliance.

Inclusion in Mailing List

• Subscriptions received on or after February 1 will be included on the members list thereafter & receive only those issues of the journal printed after the next update.
• Subscriptions received up to March 31 will be included on the members list for the purpose of preparing the voting list for the election of President, Vice President & any other post for election.

Submission of Membership List

• Henceforth the Membership List will have to be submitted in a standard format as provided by FOGSI on CD using Microsoft Excel or any other suitable programme.

Details to be Included in Membership List

• President & secretary’s details to be updated annually on change of office bearers.
• Member details to be submitted in the following fields – Surname, name, address, city, state, PIN code, telephone – clinic, residence & mobile, e mail, gender, date of birth.

Updating Membership List

• Membership list to be updated quarterly for administrative convenience.
• Quarterly updating up to the preceding three months by January 10, April 10, July 10 and October 10.

Sale of Membership List

• Membership lists will be available for sale as CDs at Rs. 10000 (Rs. 5000 for FOGSI election candidates).

FOGSI Administrative Guidelines Reimbursement of Expenses

Travel Expenses

Permissible Class of Travel

1. Economy airfare or Second Class AC fare.

Travel Entitlement

Managing Committee Meetings :

• For all FOGSI office bearers (President, Vice Presidents, Secretary General, Deputy Secretary General, Joint Secretary & Treasurer) to attend the outstation Managing Committee meetings each year with arrangements to be made by FOGSI office.
• Travel entitlement of economy airfare or Second Class AC fare for the Office Superintendent to attend the outstation Managing Committee meetings each year.

Official Meetings

• For official representatives deputed to attend meetings on behalf of FOGSI.
• The official invitation should be received by the FOGSI office.
• The decision to support travel will be at the discretion of the President & the Secretary General.

FOGSI Conference Advisory Meetings

• For Conference Advisory Committee members – President, President Elect, Secretary General & Joint Secretary.
• Expenses shared equally by FOGSI & Conference Organizing Committee.

Training Centre Inspection

• For official representatives travelling for facility inspection of a Training Centre on behalf of FOGSI.

FOGSI Ethics Committee Meetings

• For Ethics Committee members to attend the Ethics Committee meetings with arrangements to be made by FOGSI office.
• Segregated funding to be provided by FOGSI to maintain autonomy with reimbursement for each meeting as per the guidelines adopted by the committee.

Project Related Travel

• Specific budgets for travel to be included in specific projects planning.
• All expenses will be made from project finances alone on confirmation by the President, the Secretary General & the project convenor / the project coordinator / the respective committee chairperson as may be appropriate.

Documentation to be Submitted

1. Submission of travel form documenting date, destination, mode and purpose of travel, with the signature of the approving authority.
2. Submit with a copy of the ticket, boarding card or any other travel document.

Telephone Expenses

Eligible Payments

• Only actual call charges for official calls made will be reimbursed on bills submitted. These calls should either be highlighted in the bill submitted or billed independently through a communication centre.

Official Phones

• Official phones have made available by FOGSI to the President, Secretary General, Deputy Secretary General & Treasurer for exclusive use for FOGSI activities.
• These phones will remain in the name of FOGSI.

Committee Activities

• Committee chairpersons will be reimbursed for telephone expenses incurred, for amounts totalling up to 10% & for part time clerical assistance expenses incurred for amounts totalling up to 20% of the annual contribution from FOGSI.

FOGSI Administrative Guidelines Permissible Administrative Expenses for Projects

Part time Staff

Staff Appointments

• The approval of the President & the Secretary General is necessary for the appointment & salaries of medical & secretarial staff budgeted in projects.

Salaries & Entitlements

• Standard rates to be decided from time to time in line with full time staff salaries. The appointment is to be on contract with the appointee being eligible for no other benefits. The temporary appointment may be terminated / cancelled with one month prior notice on either side.

Premises & Office Equipment

Project Premises

• No off site premises to be rented or purchased outside the FOGSI headquarters for any project.

Project Documentation

• Project related documents & records should be submitted to & maintained at the FOGSI headquarters. This particularly relates to the original agreements, contracts & periodic reports. On completion a detailed report of the project is to be submitted to FOGSI.

Project Resources

• Office equipment & furniture acquired for projects to revert back to FOGSI for use at the FOGSI headquarters on completion of the project.

FOGSI Administrative Guidelines Earmarked Administrative Funds

Premises Maintenance Fund

• This fund is created from the income of FOGSI.
• It is to be utilized for the maintenance, furnishing, protection & upgrading of facilities at the FOGSI Office.
• It may also be used for purchase of new premises when the need arises.

Contingency Fund

• This fund is created from the income of FOGSI.
• This fund is maintained to act as a buffer to be used for unexpected expenses with the approval of the Managing Committee of FOGSI

Project Management Fund

• This fund is maintained from funds received by FOGSI for services rendered in implementing projects.
• It allows flexibility in the management of the various projects undertaken by FOGSI & permits bridge funding of activities to be undertaken pending receipt of delayed funding from donors.

FOGSI Administrative Guidelines Collection or Utilization of Funds by President Elect & Past Presidents

Funds Raising by President Elect

• The President Elect may collect funds on behalf of FOGSI to prepare for the forthcoming year.

Management of the Funds raised by the President Elect

Maintenance & Accounting of Funds

• These funds will be collected under a dedicated heading in FOGSI account defined by the purpose & the year for which the funds are raised.
• Subgrouping of funds is possible within the umbrella account.

Utilization of Funds

• Funds if required for a justifiable purpose will be released by the office bearers of the particular year on the written direction of the President Elect.

Reimbursement of Expenses by President Elect

• The President Elect may be reimbursed Rs.20000 from FOGSI to prepare for the forthcoming year.
• Expenses should be directly related to preparatory activities undertaken & are not to be used for travel. A statement of expenses should be submitted with requisite bills and vouchers to be reimbursed.

Permissible Expenses

• Expenses may include telephone expenses incurred for amounts totalling up to 20% & for part time secretarial expenses for amounts totalling up to 40% of the total contribution from FOGSI.

Unutilized Funds raised by the President

• Funds raised prior to or during a particular FOGSI year must be utilized for their specific earmarked purpose during the year.
• Unutilized funds may be used for specified projects within the subsequent 3 years after completion of the presidential tenure.
• However stand alone projects with multilateral agencies or NGO partners would be an exception & may continue till the documented conclusion.

FOGSI Administrative Guidelines Foreign Currency Transactions

Foreign Currency Account

• Resolution to open FC account as per GOI guidelines passed & account opened.
• Registration with Ministry of Home Affairs, FCRA Division, GOI.
• No deposits to be received or bank transfers to be without intimation & permission.

Accounting Procedure

• Separate ledger to be maintained & annual FC III returns to be submitted. This is mandatory & independent of financial activity.

Account Requirements

• All the original documentation of projects involving foreign funding is to be maintained at the FOGSI office. These include letters of application & intent, correspondence with donors, letters of intent, contracts signed by the President and/or Secretary General on behalf of FOGSI & the Work Programme Budget.

Accounting Formalities

• FC IA form to be submitted for each individual project permission prior to registration till FC III status established.
• No deposits to be received or bank transfers to be accepted without intimation & permission of the Secretary General & the Treasurer.

FOGSI Administrative Guidelines FOGSI Investments

Accounting & Interest Distribution

• Amalgamation of all long term investments
• Calculation of Mean Interest which is then to be proportionately distributed to Earmarked Funds & Project Funds for accounting purposes.
• This would also include all existing FOGSI investments hitherto been held in many different fund names. Decision to hold them all as FOGSI funds henceforth & monitor a balance between the fund accounts & total investment.

Bank Accounts

• These are to be maintained in Nationalised Banks as per the FOGSI Constitution

Savings Bank Account (FOGSI Account)

• It must be endeavoured to maintain a Savings Bank balance of not more than Rs.10,00,000.00 at any given time.
• A fortnightly Savings Bank balance register is to be maintained.

Classification of Investments

• Long term, high return investments (over 1 year) as GOI 8% bonds or Financial Institution (HDFC) Fixed Deposits
• Medium term investments (6 months to 1 year) as Bank & Financial Institution (HDFC) Fixed Deposits
• Short term investments (3 to 6 months) as Bank Fixed Deposits
• It should be endeavoured to maintain investments that offer the highest returns from time to time & as the case may be
• For this a periodic screening & monitoring on a regular basis must be undertaken The terms for these could be fixed as per purpose of the funds as well as long term requirements

Investment Guidelines

Oration & Prize Funds

• These funds are to be invested in long term, high return investments such as GOI 8% bonds or higher Revenue balances to be credited to the Corpus of each respective fund on March 31 each year

National Federation Fund

• These funds are to be invested partly in medium term & partly in long term, high return investments such as Bank & Financial Institution (HDFC) Fixed Deposits & GOI 8% bonds or higher

FOGSI Building Fund

• These funds are to be invested in medium term investments for easy liquidity such as Bank & Financial Institution (HDFC) Fixed Deposits

ICOG Corpus

• These are to be invested in long term, high return investments such as GOI 8% bonds or higher

Contingency Fund

• These are to be invested partly in medium term & partly in long term, high return investments such as Bank & Financial Institution (HDFC) Fixed Deposits & GOI 8% bonds or higher

Committee Accounts

• These are to be invested in medium term investments for easy liquidity such as Bank & Financial Institution (HDFC) Fixed Deposits

Bank Locker

• This is to be maintained in a Nationalised Bank to keep in safe custody important documents & contracts such as those related to Premises Purchase & Fixed Deposits

FOGSI Administrative Guidelines Conference Accounts

Conferences Addressed

• All India Congress of Obstetrics & Gynaecology & Regional Yuva FOGSI conferences
• Official Conferences of FOGSI in collaboration with Member Societies & the conferences of partner organizations
• Besides its own conferences FOGSI will only associate with international conferences organized by FIGO, AOFOG & SAFOG
• FOGSI will not partner or endorse conferences of any other organizations

Conferences Advances

• Official Conferences of FOGSI may be provided an advance from FOGSI funds on receiving an request from the Conference Organizing Committee.
• Entitled advances – AICOG Rs. 10,00,000, Yuva FOGSI Rs. 1,00,000 & Official Conferences of FOGSI Rs. 2,50,000.
• The advances have to be paid back within 3 months of completion of conference.

Share of Registration Fee Income

• Share of delegate registration fees to be paid within 3 months of completion of conference
• At AICOG & Official Conferences of FOGSI – FOGSI’s share of 20% of delegate registration fees
• At YUVA FOGSI Conferences – FOGSI’s share of 10% of registration fees
• At AICOG – FOGSI’s share of 25% of CME registration fees

Share of Conference Profits

• Share of net profits to be paid within 9 months of completion of conference
• At all conferences organised either in collaboration with or under the aegis of FOGSI (AICOG, Yuva FOGSI & Official Conferences of FOGSI)
• FOGSI’s share of 30% of net profits

Submission of Accounts

• Detailed audited accounts to be submitted to FOGSI on their being finalized.
• Both the audited accounts as well as FOGSI’s share of net profits must be received by FOGSI with in 9 months of completion of the conference.

FOGSI Administrative Guidelines Use of FOGSI Name & Logo

Propriety Right of Possession

• The FOGSI name & logo are exclusive brands belonging to the Federation of Obstetric & Gynaecological Societies of India.
• The logo is registered under the Trade Marks Act, 1999 – Trade Mark No. 1007407.
• Any misuse or unauthorised use is liable for appropriate action.

Permissible Use of FOGSI Name & Logo

The FOGSI name & logo may only be used in the following situations:

• Official FOGSI conferences.
• FOGSI publications.
• FOGSI committee activities & publications.
• FOGSI member societies when organising events with FOGSI.
• When formal permission has been granted by FOGSI for other use.

Identification of Unauthorised Use

Situations where use of FOGSI logo is considered unauthorised:

• Any conference or workshop in which FOGSI is not officially involved or acknowledged, directly or through one of its committees.
• Any conference where financial commitments with FOGSI do not fulfil the FOGSI Administrative Guidelines.
• Any publication, brochure, booklet, poster or CD not officially sanctioned by FOGSI.
• Any promotional material released, displayed or exhibited by commercial interests.
• Any use by any individual or organization where formal permission has not been granted by the FOGSI for such use.

Member Societies & FOGSI Name & Logo

• Member societies may not use the term FOGSI in their name.
• Member societies may not use the logo of FOGSI.
• They are not to project themselves as local chapters of FOGSI.
• Office bearers of member societies will use their designation with the assigned name under which the membership of the society was accepted by FOGSI.

Member societies may use the following statement in their documentation but not the FOGSI logo –

Affiliated to the Federation of Obstetric & Gynecological Societies of India

Action to be taken for Unauthorised Use

• Formal communication pointing out the unauthorised use of a brand registered to FOGSI & seeking an explanation & a formal apology if necessary.
• Office bearers to inform the Managing Committee of the unauthorised use.

Serious or Repeated Contravention

• In a contravention that is judged serious or that is repeated:
• FOGSI member – Managing Committee may initiate action as per FOGSI Constitution.
• Non members or other organization – Appropriate legal action on behalf of FOGSI.

FOGSI Administrative Guidelines Managing Committee Meetings

Organizational Expenses

• The host society is to be paid Rs.100000 towards the organizational expenses of the Managing Committee Meetings other than those at the time of the AICOG. This payment will be made 1 month before the date of the meeting. All additional expenses incurred to be the responsibility of the host society.

Logistics

• No concurrent academic / scientific programmes to be organized or conducted during the time allotted of the Managing Committee Meetings.
  These may be conducted outside the time allotted to the meetings.
• No FOGSI officer bearer or committee chairperson to participate in any programme or workshop conducted at the time of the Managing Committee meeting at the time of the AICOG.

Proceeding Recording Facility

• The proceedings of the Managing Committee Meetings are to be documented by audio recording the entire proceedings.
• For this purpose Audio & Video recording facilities are to be made available throughout the duration of the meeting.

Video Projection Facility (LCD Projector):

• This must be made available for use throughout the duration.

Election Process Logistics

• A separate secure room is to be made available to conduct the election process at the meeting venue.
• Adequate facilities to store ballot papers overnight and conduct counting of ballots. At least two computers with printer are to be made available.
• Four tables and ten chairs are to be made available for counting the ballots by the team of election authorities & observers.

FOGSI Administrative Guidelines Committee Accounts

Information

• The Treasurer will inform chairpersons regarding the balance of funds available in the committee account twice each year in April & September.

Expense Accounting

• Annual contributions from FOGSI (Rs.20000) are to be credited to the committee account at the start of each financial year.
• Expenses should be directly related to a committee activity in its allotted field.
• The chairpersons shall submit a statement of expenses with requisite bills and vouchers duly attested by them for accounting purpose.
• The expenses will have to be approved by the office bearers.
• No deficit financing will be allowed nor can the entire annual amount be given in advance against future expenses.
• Anticipatory payments will be permitted on occasion on drawing against funds available in the committee account for specific budgeted expenses with the permission of the Secretary General & the Treasurer. For activities conducted with member societies, 50% advance if requested with balance payable on report of completion.
• Committee chairpersons may be reimbursed for telephone expenses incurred for amounts totalling up to 10% & for part time secretarial expenses for amounts totalling up to 20% of annual contribution from FOGSI.

Account Submission

• Accounts related to expenses should be submitted promptly & should not be carried to the next financial year.

Fund Raising

• Funds raised should be paid by cheque or draft to FOGSI with a formal request to include these in the committee account. These would be earmarked funds & not those collected for official FOGSI projects.

Administrative Outlay

• Any budgeting for projects larger than Rs.50000 should include a 10% proposed administrative outlay to administer the committee project in the initial budgeting itself.

FOGSI Administrative Guidelines Book Royalties

Official Publications of FOGSI

• All FOGSI publications including those in the electronic format that following due process are released with the FOGSI logo are considered Official Publications of FOGSI.
• The ownership & copyright to these shall rest with FOGSI.

Approval Process

• The application for approving a proposed publication should be made to the FOGSI Office with details of the scope of publication, contributors & subjects to be covered.
• After screening by the FOGSI Office the application is to be placed before the Managing Committee of FOGSI for approval.

Royalty Commitment

• All FOGSI publications released with the FOGSI logo are expected to contribute reasonable Royalty to FOGSI.
• This is applicable both to the publications available for commercial sale as also those distributed free by pharmaceutical & such other commercial entities
• An annual statement of all FOGSI publications to be prepared by March 31 each year

Formalized Status with Publisher

• A standard contract is to be formulated & signed with the publishers, for each official FOGSI publication.
• A standard rate of royalty (15%) formalized for all publications.
• A detailed annual statement from the publisher indicating the list of all books in print, number of copies sold, pricing of book & royalty to FOGSI.
• The editorial copyright for all books is to be retained with FOGSI.

Royalty Accounting

• FOGSI Royalty Fund Account created as a Earmarked Fund to receive Book Royalties due to FOGSI
• The editor/s are to formally indicate whether credit is to FOGSI royalty account or to an individual committee account.
• On the editor’s completion of tenure as committee chairperson all future royalties are to revert back to the FOGSI royalty account.

Publication Requirements

• Standard disclaimer to be printed in all books.
• Manuscript must be provided (CD & hard copy) to publishers 2 months before expected deadline for publication

Reimbursement of Costs Incurred

• Reasonable costs incurred by editor/s to be reimbursed by FOGSI.
• Up to Rs.5000 for 300 pages & up to Rs.7500 for over 300 pages finally published. Proof of expense provided.
• Line diagrams & artwork to be prepared by publishers using their resources..

FOGSI Administrative Guidelines Training Programmes

Training Centre Recognition

• Application for training centre recognition to be submitted to FOGSI office in a standardized format.
• Inspection fee – Rs. 25,000 to be paid to FOGSI.
• Application forwarded to Committee Chairperson for centre inspection & recognition.
• Travel to centre for inspection to be funded by FOGSI from the inspection fee collected.
• Report of inspection to be submitted to the Secretary General for centre to be formally recognized.

Application Process

• Standard application forms to be included in journal announcements regarding training programmes at FOGSI recognized centres.
• Centralized application submission at the FOGSI office.
• Request for training at an identified centre to submitted along with the requisite payment by draft.

Training Process

• Directive to train will be sent by the FOGSI office to the trainee selected training centre with it’s share of fee payment.
• Training must commence within 3 months of intimation to the training centre, except in exceptional circumstances that are to be officially conveyed to the Secretary General.

Reimbursement Practices

• The 80% share of training fees will be sent to the training centre either by cheque (Mumbai centres) & demand draft (non Mumbai centres).
  Electronic transfer of centre funds by FOGSI to training centres registered for this streamlined modality of payment.

Accounting Practices

• The 20% FOGSI share of training fees will be credited to the income account of FOGSI for administrative expenses.

Training Programme Fee Structure

• The 20% FOGSI share of training fees will be credited to the income account

Sonography Training

• Basic – 1 week – Rs. 7500 / 2 weeks – Rs. 15000
  Advanced – 2 weeks – Rs. 25000

Infertility Training

• IUI & Stimulation Protocols – 3 days – Rs. 3000
• Basic – 1 week – Rs. 15000
• Advanced – 2 weeks – Rs. 25000

Endoscopy Training

• Basic – 1 week – Rs. 15000
• Advanced – 2 weeks – Rs. 25000

Monitoring Activities

• Annual monitoring of trainings conducted at training centre by committee chairperson & office bearers.
• Persistent inactivity in training for a period of over one year or fall in standard of training would lead to withdrawal of formal recognition as FOGSI training centre. This is to be indicated in the next announcement for training programmes in the Journal.

FOGSI Administrative Guidelines FOGSI Health Fund

Purpose & Corpus of Health Fund

• Fund created to extend support to FOGSI members who have the misfortune of being afflicted by serious permanent disability through either illness or mishap with an intent to provide emotional & financial assistance with an initial corpus of Rs 10 lakhs.

Eligibility Criteria

• Each & every bonafide FOGSI member is eligible for support.
• To operationalize the fund and make allotments objective, a list of disabilities eligible for support has been approved.

These include the following:
Stroke (resulting in paralysis)
Renal failure (chronic)
Blindness
Amputation of a limb
Major organ transplant (renal, hepatic or cardiac)
Major burns (greater than 50%
Any other medical conditions deemed to result in a permanent disability.

Application Process

Applications to be accepted & screened by the FOGSI Office.
Application to be accompanied by medical certificate describing the disability.
Further clarification and corroborative reports may be sought by the FOGSI office if these are necessitated.
Application will be then approved by any two FOGSI office bearers.

Nature of Support

Support extended will be in the form of a one-time payment.
This would range from Rs. 30000 to Rs. 50000 depending on the severity & permanence.
Complete blindness & major organ transplant be eligible for the maximum support & other disabilities be supported depending upon assessed severity.

FOGSI Administrative Guidelines Disposal of Old & Dated Records & of Old & Non Functioning Equipment

Books of Accounts & Supporting Documentation

• FOGSI to preserve books of accounts & supporting documentation for accounts for 7 financial years after which in the absence of any accounting query they will be destroyed.
• Under existing law books of accounts & other documents are to be preserved for at least 6 years from the end of the relevant assessment year.
• FOGSI to preserve & permanently archive Statement of Accounts, Balance Sheets & Annual Reports.

Other Records & Correspondence

• These include correspondence including those with members & societies, ballot papers & applications for awards & prizes.
• FOGSI to preserve correspondence for 5 years, ballot papers for 2 years & applications for prizes for 1 year after which in the absence of any query they will be destroyed

Mode of Disposal

• Books of accounts, supporting documentation for accounts, correspondence, ballot papers & applications for awards & prizes for disposal to be shredded or appropriately destroyed in the FOGSI office and then disposed.

Old & Non Functional Equipment

• The Office Bearers of FOGSI may dispose of old &/or nonfunctional equipment including items of furniture.
• These may be disposed at the written down or a reasonable value
• Any funds generated by sale of such items to be documented & credited to the income of FOGSI.

FOGSI Administrative Guidelines Members’ Request for Information

Requesting Information on FOGSI Functioning & Activities

• FOGSI members may seek information on FOGSI function as per the following guidelines

Guidelines for Inquiries

• Formal request for information to be addressed to the President & Secretary General of FOGSI.
• Purpose of request for information sought to be mentioned in any application under these guidelines.
• Formal acknowledgement of receipt of request for information from FOGSI office.
• Information sought by member should be available with FOGSI office & pertain directly to FOGSI activities.
• Member may be directed to the FOGSI Website if such information is already available & posted there.

Timeline for Response

• FOGSI office to provide the requested information within one month.
• If there is delay due to unavoidable circumstances these should be conveyed to the member.

FOGSI Administrative Guidelines Policies Governing Staff Issues

Staff Loans

• Loans allowable to a maximum of 75% of accumulated Provident Fund.
• Managing committee approval mandatory for all staff loans.
• Documentation & commitment to repay to be placed on record.
• Only one loan may be availed of at a time. At no time will more than one loan to run concurrently.

Repayment of Loans

• Repayment instalment should not be less than 10% of basic salary each month.
• Repayment has to be completed within 5 years & the monthly instalment to be computed accordingly.

Staff Welfare

• FOGSI staff covered by a sponsored Mediclaim Scheme with an annual coverage of Rs. 1,00,000.
• The coverage has been extended to include the employees’ spouse & dependent children.