data structure containing the
        panel information.
</PRE>
<PRE>
M       (local input)                 const int
        On entry,  M specifies the local number of rows of sub(A).
</PRE>
<PRE>
N       (local input)                 const int
        On entry,  N specifies the local number of columns of sub(A).
</PRE>
<PRE>
ICOFF   (global input)                const int
        On entry, ICOFF specifies the row and column offset of sub(A)
        in A.
</PRE>
<PRE>
WORK    (local workspace)             