2.1.1486 Part 4 Section, firstFooter (First Footer)

a.   The standard does not state any exceptions that cause the firstFooter element to be ignored.

Office ignores this element if the differentOddEven attribute of the parent headerFooter element is not set to true.

b.   The standard states that the firstFooter element is of type ST_Xstring.

Office does not attempt to decode the character escape sequences defined in ST_XString.