07 - November 2019 financial reportItem No. 7
memorandum
TO: Mayor & City Council
FROM: Gene Anderson, Interim City Manager & Finance Director
SUBJECT: NOVEMBER 2019 FINANCIAL REPORT
DATE: December 19, 2019
BACKGROUND: Section 69 (3) of the Paris City Charter requires the Finance Director to
submit to the City Council through the City Manager a monthly statement of all receipts and
disbursements. The attached report satisfies that requirement.
STATUS OF ISSUE: This report updates the City Council on the City's financial activities
through the month stated in the subject line.
BUDGET: Not affected by this report.
RECOMMENDATION: Motion to receive the monthly financial report.
City of Paris
November 2019 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections are 3.36% less than this
time last year. Current tax collections are 8.41% of the tax levy vs. 7.87% last year.
2. Sales taxes are up 2.39% from last year.
3. Hotel occupancy taxes are up 19.66% from last year. This increase reflects the 2% increase in
the tax rate that went into effect 7-1-2019.
4. Franchise fees are down 20.03% compared to last year. Both Atmos and Suddenlink fees are
down as are the bingo fees and the street use fees.
5. Permit fees are down 2.89% from last year. This amounts to only $1,055.
6. Municipal Court fines and related fees are 12.65% below last year's collections.
7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed
beverage tax, and other minor revenues. This revenue up 22.61% caused by lease payments
and a reimbursement for previous year's grant.
8. Sanitation fees are down 12.86% compared to 2019 collections. This is only $7,114 and was
expected with more of these fees going directly to the Sanitation Fund in this budget.
9. EMS fees are up 1.92% compared to last year.
10. Total General Fund revenues, net of any transfers, are 0.14% below last year. General Fund
revenues equal 14.61% of the budget with the City being 16.66% through the budget year.
11. Total General Fund expenditures are up 4.40% ($163,310) compared to last year. General Fund
expenditures to date equal 16.39% of budget with the City being 16.66% through the budget
year.
12. Sewer revenue is up 5.87% ($60,692).
13. Water revenue is up 0.66% ($9,070).
14. Total Water & Sewer revenues, ignoring transfers and adjustments, are 1.92% above last year.
15. Total Water & Sewer expenses are 1.60% below last year at this point and represent 10.23% of
the total budget (10.23% adjusted for debt payments)while the City is 16.66% through the
budget year.
Departmental Expenditure Summary:
At this point the City is two months or 16.66% through the budget year. It is important to remember
that expenditures do not occur equally throughout the year. For example, capital expenditures and
association memberships are one time expenditures that if made early in the fiscal year can produce a
distorted expenditure percentage. Within the General, Water & Sewer, and Sanitation Funds there are
six departments whose expenditures are over 16.66%.
1. City Council -36.33%. The overage amounts to $15,871. This overage is due mostly to making the
annual general liability insurance payment to TML at the start of the year saving 2% of the total
premium.
2. EMS -23.64%. The overage amounts to $102,839 and is due to primarily to the purchase of an
ambulance.
3. Airport -37.50%. The overage amounts to $31,025 and is due to maintenance work at the airport
and the annual insurance payment.
4. Library -19.02%. The overage amounts to $16,884 and is primarily due to the annual insurance
payment and building maintenance.
5. General Expenses -25.45%. The overage amounts to $157,261 and is due to the annual
contribution to the Health District and hotel tax payments to the Chamber.
6. Waste Water Plant -16.68%. The overage amounts to $658 and is immaterial.
General comments to the City Council:
Over 99% of all of the City operational activity takes place in the General Fund, the Water &
Sewer Fund, or the Sanitation Fund. The other funds are special purpose funds with limited
activity and usually with legal restrictions on what their money can be spent on. For that reason,
I normally only comment on the activity of the General Fund, Water & Sewer Fund, and the
Sanitation Fund. However, if circumstances merited it, I would make comment on activity in one
of the other funds.
I try to anticipate questions you might have about the report and comment on those points.
After you receive your packet and review the monthly report, if you have questions about the
report, please let the Manager know (or me if you can't reach the Manager) before the Council
meeting if possible in case I have to research the answer to your question. That does not
prevent you from asking the question at the meeting if you wish to make a point, but it does
help prevent questions coming up that I can't answer on the spot and possibly delaying the
Council in making a decision.
The activity of the Paris Economic Development Corporation is reflected in the monthly report.
This is a result of the City performing the bookkeeping functions for this agency. PEDC has its
own managing board.
Z
C
U" C
s
C
O
E
a.
m
V
d
ix
C
3
L6
ML
M
a
O
Lail
M w O n -1 to W -4 O O
O N- N M N cq N O^ 0
M N N O In t0 W it 1-1 O
N m t0 m In M m e-1 et M O
4w m M cr O t0 O - I� e-1 [t N N
G N N M t^O N t0 O
Z O N
H
.V� vlo
l0 M t0 01 V1 � Q1 l0 N �
Q1 01 N CT a -i lD L!l k -I M a O
O M 0 N Ln N t0 d' N W N n
m M f, m O I- O A f, In
L L O C1 --t t0 t/1 -;t N M 1, tO N O
O M q -m M N tO OO tO v4 N O ZD Vf 00
a O N-4 M M r-1 Ln Ln Ln -4 LD LD 0
'"131M,
M ri LO N qr m f., In N -T
4w t0 W N M t0 LA O M UO
l0 N M O V M O O '-1 Vl Cn M
C L f� CT to O m O N N 0 O �
O1 Lr t0 V Nr.: W Md
i d V n N O M et LD '-t M tD O N
t0 N N M rl N -4
LL
L
C
N
M
C
O
r
a
d
D
CL
O
a
a)yy
Ct
C
d
7
CT
CD
O
U)
r_
O
CL
4f
x
W
a �
N
a� c
0x
O N c d O
N
uH r LL CC Z.,
LL
u
z y c E U,
o
Y
H N 2 ti a U O to w
O ri N M -t to 1, W m
n N n n A 1l- n n I -
v
0
N C N d O1 x x M
rj C C Y a� F F- v
V1 c w LL LL
E C S d L O m O
LtJ N N V c
L f`0 y N
X
p LL O H
2
0
0
0
0
0
0
.ti
O
O
O
O
O
O
0
e -i
O
O
C)
O
O
O'
00
O
O
0
0
0
0
0
O
0
0
O
O
O
a
O
O
O
O
O
O
O
N
O
0
0
O O O O O O O O O O O O O O O O O pp 0 0 0 0 0 0 0
O O O O O O O O O O O O O O O O O O O O O O O O O Q
O O tD O N n N N O1 M .-� M O1 O 01 t0 W o n o o O O1 O O Q
m o lz n to a to to a o N N to .-I M to to N N o
L CO ao to n m of to to 0o to o m N an N Io W o m V1 o p1
01 Vf O1 n Q VI
m Olt 2 N o M N M o 00 M06 M4 N o
i
Y o0 O1 C 7 v e to N m m O n t0 �nOvvNN
l0 m N N N N
0 7 f0
d m M
N
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o p
. . . .
O O N to 01 n.i v wt0 n n N ID O O N O n 0 0 01 N O O p
o0
L to N m O N v m Ill N R Oto m M O
� tum
lnoaomnnmN% 01 cn V
tomin %q It mroolnly ofV
otnv. 'i 'umPMato Dolor ot»llSM0 0
ys+ ao m MnIm v In .i m n v v n .i In .i v N .i w m Re
d m m N ti v In .i In N .i to In m t0 .i n n
N 7 to tri .-T N .-i Ifl
N
U N
0 o N O In m V ry n
O Li t0 0 0 W t0 .i ry O N R m o a o 0
m O� 1� N m m m t` v 0 '7q
0 M ry 0 N to O t0 OD O O m
O 0�1 N G) c011 M N M
O p Oppp V' n W v t0 T O 0 m 400 N t0 M O O O
t0 n O I 01 N n a N. M m N N .-/ 01 O m tD bi
oo a Qi M o O N R W L' O M n• Q R o N
L Q M to v m N ID m a t0 m 0 n N Im m H N
� � Q
ILOkL n
y M
}
O N N N Ol v t0 Ol N In v N 0 N N 00 O t0 n n O O O
O u1 O to a0 g .i 01 .i ID .i OI O O N O N 00 N O GO N N M O O O Q
0 0 N N n N Y v m 0 v co M O Ol rl N Inn O W N N .} O O at
M O O R t0 t0 v m oD LQ .i Ql N O of N W n N M
y fS of Iri T C of m n .i o a to a a to m n tri tri tri m
C D N In a m. b oo m v w m ti a a to mi cLD
H
U ILp �
d M
O N m C O .i m N N n v O- w N w m O m N 0 w M O O
O o0 O to m cq N n 0 M N aD n N t0 00 t0 O m .-I O to t0 O O Q
0' H .n-1 t0 N a tn0 /.0'1 n N N m m* M N 0 to 001 O Obi N O O Q1
j0 W m m N O n ID t0 R m N a (3 o t0 O1 N N It a
3 Ill O M M M o w n a NN o N t0 M w vi t0 vR Q
�+ m M N .i C m m N m N n t0 M m N t0 (n
0 6 tp
6 Z.
O N
f
A
C a
U.
i
c
C
d
yW
C O fY r = N
V
E °' L °o df m of a 3$ d C
d L
ILZ C6 0 L�w cam : e � o a"i odl12L E j M d�
D
88 rs .� d o y3rrF�r or. d dm Z e
ZUUUZUa61Z8 WIm
64A 1A H i92 W 8RMWCU°U'
C .~-I .rvi rmi N H N m M a a a a O v 00 e N- tIr ~0 w ww m 0~l
0 o0mtommmin. w qt0n0m0 m " 0 w 0 0 0
ovoryaooto.iNulm.i momaooto00aomooa
0 o t0 m a n 0 M N e. m n O to m a O m 0 e -I N O 040
wN n M n N C N m o0 O .i to O .i O V n v
to dl l0 co N T N m t0 O 01 N 01 N t0 .7 N 01 01
00 t0 tD N M o N tp N lfl N m W n m o tD M M N
m N N .i T.:r oo N m N W m m N V~ co m
N
N
a
h
m
O
O
O
O
O
O'
000
0
0
C
0
O
0
0
CD
C
0
0
a
0
o
0
CD
0
0
N
O
a O
O
LLq v coo
'',
n
0 C4
40
40
M
00
11
N
Z
to N
a
V4
n
0
O
H
iA
4A
LO 0) Up
N
to
{00
a--1 Ln 01
00 00 tY
cli
vi
L
`
C, O N
�^
-1
N
M
'�... 01
W
N
OQ,
Lm m �n
M O o
M
N
a
}
q
a+
M 01 f�
4a
CN
Ln rl -*
rq
M f, Ln
n
^
N
L
y
01
�O
N
3
M O
Ln
N
0t
li
Af
46
7
LL
a
ci
G
3
y
3
G7
d
X
LA
C
LY
d
L
d
O
@
2
m
O
O
O
O
O
O'
000
0
0
C
0
O
0
0
CD
C
0
0
a
0
o
0
CD
0
0
N
O
a O
O
0 o O o 0 0 0
0 0 0 0 0 0 o p
v�r:�oiocp
M N m N M O In
M 00 a W m O N a
L a0 O T m .-i n vi h
dmQ1NvaianNmp
N N N N p
0 3
L m in
d
0 0 0 0 0 0 0
O O O O O O O p
N M lD O O O d Q1 O N W� m w M N
3 �
V m
n m m m m a m
V1 It O N M (Q N a
ltmwmmNwlq
w w.+ln.+mn
N m w a w n w M
L w O M o0 N vg IA
M N M M N m N N at
m
L C h
F �
w 0 " a w 0 f-
n m ai 0 m .+ ao M
pp�� O
In a00 W N O Q�
m m
C O
E N
7
V
O N 0 M m m f,
v w In 1 V O o0 0%
1� .4 P M 0 N N p
,coo rl M 1 e-1 1*
VI In 00 W w u7
0 V1 N' O Ln' N O v
W S
14 N N N m M
m h
M
02
d i
Cn lin, m vin. a cR a M
7 m N lc .4 n v. N
a LL L v m m W N N 1 00
C y d ri a o w
N m m
r?p
3 L N N tD w
LL fq
N
L d AJ C
� � V
`3 d
3 m
r LL
C
r N u_ o c d
c A ? vi
O. C Z
x p 0
W 07 m O/ W Cl ate+ jn .W
3 3 3 3 w 3 3
O N N M 1n w f,
co co 00 00 w 00 w
C `
d �
E
a�
gy dZ
E D
z
2 aa?
Mm
q
Ln NN
t0 01
N
en
B
z
n
n
Ln
n
B
V
ate+ a
C
a
L4 ciM
d N O
a
L
O M
N
cm
B OR
m
d
L
rl
L
ri
n
at
L
d
N
d On
°�
L N
O N N
C
pLn
to
y
C`1
'i'a'
O
C
O
fO
C`°
O
M
D
O
a
z
Dcn
aL
z
a
z'
a
0
aL
v► ,a
rk !I
.n vF
,k
i/►
,k
,R +n
.k
v► ,n
Y!
v>
,n•
.k
+n
L P: N
N M
Ol
f\ N
10
L
l0 n Of\
10
li
N
ld 00
(%
1L
l%
Ln N
tD
Ln
M
v
lA
li
O O
mN
O
i
O
Ow
AW Ln IDGoo
O
c to M
to M
N N
N
C
Z
u�f
"
C
al
Z
C
d
Z
Z
Z
L
L
7
V
3
U
V
'+if
3
U
3
V
>
U
>
U
vt
ak
of
w
+n
�k
of
tk
M
en 0
M f�
en
O
Ln NN
t0 01
N
N
Ln
n
n
V
N
a
L4 ciM
d N O
a
L
O M
N
rl
p
n
L
rl
L
ri
n
at
L
d
N
d On
d
L N
O N N
O
O
O
O
O
fO
z
O
IL
D
aL
a
z
aL
z
a
z'
a
0
aL
v► ,a
rk !I
.n vF
,k
i/►
,k
,R +n
.k
v► ,n
Y!
v>
,n•
.k
+n
L P: N
N M
Ol
f\ N
10
L
l0 n Of\
10
li
N
ld 00
(%
1L
l%
Ln N
tD
Ln
en ad
Olt 9-1n
LL
lA
li
O O
mN
O
i
O
Ow
AW Ln IDGoo
O
c to M
to M
N N
N
C
off
u�f
"
C
al
C
d
C
N
L
L
L
7
V
3
U
V
'+if
3
U
3
V
>
U
>
U
vt
ak
of
w
+n
�k
of
tk
v►
ik
of
of
ar
+n
C
O d
G
O
'O
C
O
N
£
O
C
CL
3
C
fU
1V0
7
C
O
7
m0
CL
d
N
c
d
a
3
OC
C
3
fn
Cc
w 3
R
a
o0C
R
e
V
R
A
a
ar +=
E o �a
p
d ry
� �o
p
d +=
�a
p
I
� d=
p
V ai
o e c
o
e c
o
3
c e
o
cz v
C c Cu
o
74
o cc
c
o
m c=
�
c
o
o
�' c
C d N
> CL
8 1 x
++
d
N O
a s a
R x
++
ar
d d
> a
d x
a►
3 O
o a a
d
N g
a
O ar
d
s
f'
.+
m
p d
a
3 y
N
s
-W
d
i 01
.c a
W it W
Z
(,� OG W
Z
OC W
Z
Q x
W O: W
Z
U
xx
W
Z
r�
x
W
Z
J O:
N
N
N
m
V
O
N
�i
ri
rl
rl
rl
ri
z
fO
z
!3
z
D
z'
f0
z
!4
z
3
z'
0
0
0
0
0
li
N
Ii
(%
1L
l%
LLL
fn
LL
lA
li
fA
LLL
N
N
i
rel
M
1+1
Cl
N
N
E
E
E
E
E
E
B z'
z'
0
z'
z'
z'
O
z'
a c
(n LL
V)
c
LL
V)
c
LL
a
In
c
LL
3
V)
c
LL
a
V)
c
ILL
d
d
d
d
d
07
''....
Z
Z
Z
Z
Z
Z
Vl
Uf
V?
V►
of
Uf
V)
4R
V?
V!
4&
V►
'.... V?
4f
4/1
V1
N
!
Ln
L
L
L
L
H
L
L
L
O
L
C
L
C
L
C
L
C
L
C
L
L
L
L ID cq
�
L
L
IM
d l0
41
d
C
C
C
C
C
C
L
L
V
V
�
L
V!
i?
V 44
4^'..
411-
V 4^
V►
4I11-
V in
4^
-
V N
N
N
C
C
IL
{L
C
N
'C
C
C
'0
U U
0
e
O^f
C
d
H
d
yL
Oly+
�
y
C
47
y N
M
1�0
�0
d
M
47 3
a=
!�0
47
7
1�p CC
O
y C=
d=
O
=
D
R d
D
G
d=
O
C
N C C
C
C
L CIV
C
C C
C
C C
C
=
C C
C =
N
0
L
1111L t
W Z
C: W
Z
3 12W
C:
Z
W
Vf Z
Z
V d' W
Z
C; Lu
Z G.
N
N
rel
N
N
E
E
E
E
E
E
B z'
z'
z'
z'
z'
O
z'
a c
(n LL
V)
c
LL
V)
c
LL
a
In
c
LL
3
V)
c
LL
a
V)
c
ILL
01
C4
N
N
n
n
Q M
O
M
M
Q
}
b
M
}
M
IC,o
In
IM
Q
L
O
.iIn
Q M!
N
Q
oil
III
O N
'
N
IMA
U v>
of
u
U v►
V>
yr
N
Z
c7
Z
H
�+
Z
I-. ....,
N
N
o
Z
O
o
c
}
CIO
o
N
4d
o
—p,
41
a
a
{}r
a
c
a
a
c
a
c
z
I% <L
U)
z
E
d
z
d
c'n
y
z
U-
y
V!
V►
Uf',,
W
VL
4^',,.
Hf
Z
VE
V►
w
4A
Vf
iR',,.
V►
V*
',,. v►
N
u1
N
IO
IA
10
Y1
-. a
e
a
N
N
10
.moi
r0
G
O
1d
10L.
O
~
N
v
O
O
O
O
4^
.k
V>
v>
vi-
V►
4^
V►
N
N
O
N L
Im
OM1
L
L^
n
1�
'
N
,
9 N
00
N
d
'
d eq
'
It
O
} N
}
N
}
} Min
=
I M I
LD
d
i
L
U
V
U
V
V1,
V!
tlf
V>
V>
VF
V►
V>
iR
V?
.,,ii?
ilF
V?
L►
tR
L6
C
C
i
O
L7
l�0
>
C
0
a
3
V
p
p
C
a
C
V
C
'o
C=
O
L: = C
O
3
� z C
O
C
3
C
O
L C
O
H
y
F-
d
H
N k
W
'Y y K
d
@ d K
d
c
d K
0
d
d
OL W
Z
a W
Z
0 oC W
Z
U
oG W
Z
3 oC
Z
IO
N
IO
N
Q M
Ien
Q
}
b
}
L
O
L
O
01
07
oil
III
111%- 11
L
N
N
~
N
01 M
,
}
b
}
L
O
L
O
CL`
00
N
N
01 M
} rl
b
}
d
L
L
U v>
of
u
U v►
V>
yr
Z
c7
Z
�+
Z
Y
u
N
o
Z
O
o
c
CIO
o
N
o
—p,
a
a
n
a
c
a
a
c
a
c
C
I% <L
U)
IL
E
d
H
d
c'n
y
i'n
U-
y
0
U&
W
Z
It
=&
W
Z
N
N
Z
o
Z
o
Z
Z
Z
o
Z
o
c
o
o
o
a
n
a
c
a
a
c
a
c
a
I% <L
U)
IL
lA
ISL
f%
LLL
c'n
lL
i'n
U-
i'n
M
co 00
M
m Ln
M
w
ei .i
C
0 n DO
10rf
Q n M
LQ
1p
v
V
0^
..
0
a
a
O
O
O
d
O
d I
d
z'
d
iR
ad
d
L°
y
Z
6
Z
z
Z
z
Z
V► VF
iR ',,,
V> Vf
iR
V► in
4&
V1 i?
YF ',,
V1 4^
tlh
VF NF to
N M
Ln It
aa
a
N M
Ol {p
O
N
O
n
O:
n
O
n
O
n
ei rl
p O
LL
(A
N
t0 a n
n
l0
IG
U-
n
V)
LL V)
14
L
L
0
14
L
0
L
0
L
0
L
0
a
a
'L
a
'L
d
'L
a
'L
a
'',
vy ',v►
irf
V� i?
iir
V►- V►
tlF
V> Vf.
OF
VA V►
4-1-
v> V�- a
L
L N O
n
O
L LA O
N rl
Ln
.i
L O
l0
O
L lD
O
ID
L M M
0i
41 N C
^L
d N P
d N
N
d %D
O
(O
M ui
w I�
M
N O
N
O
.Oi
D1
N
N
(da
4w
C
C N
C
L
L
L I
L
I
L
L
V V? Ili?
YF
V V? VT
-
V i/F i/F
M
V '{/� V►
tiF
U V>
V!
VF
V V? V1 N
A
t°-
vi
v
s
i
t
t
y
L
y
U L
U L
U L
U
y
w L yj
V 3
1p
3
a
3
1
3
�d
�p
3
!p
Cp 7 �p
a °a
d=
a °a
C
=
a
D
R d=
a
D
U�= D
o
e e
o
o
c e
o
3
e e
o
o 'a
c c
o
o
v c
c
o
o o
y e c o
a a�
3
�� > a
3
4
C> a
°
r
° > c.
~
t
c a
=
CL
~
> a +~+
a� x�
O oC W
Z
y x
9 W
d
Z
d x
DC W
d
Z
x
OC W
Z
d
i 9
x
W
Z
o d x d
d& W Z
M
M
M
M
M 1
M
a
a
a
a
a
a
z'
O
'
z
19
z'
iR
z'
L°
z'
6
z' O
O
o
O
LL
V)
LL
(A
L=L
V=1
LL
(n
U-
V)
LL V)
NO
N
-! n
B N
rl
�?
T4
B
10
B
l0
M0f
2
G7 01
M OMf en
B LI?
t0
.bi
9
�
9
,
.
diM 000
v
4.0M
.
-W
.
.�
Ln
C�
000
h
C N
0Mp
b
O
c
z
D
z
c
D
L
C ,^
o
N
O
L
O
L
O
C
L
LL
L
N
LL L
O
7
LL
) �
O
3
N
7
LL
O
W'
V
F=
',.
•L
o.
,.
U VF V! tlF
U Vf V>''.....
•c
d
U b ''.....
iA
N
•c
d
VI,
'.... 0
U
.L
a
.c
d
,..
4n
v:
w
,n
v>
HatI
V5.
V�-
u&
Z
zin
O
U.
V
U
0
O
O
C"
.R
n
n
-! n
O
0
T4
10
l0
M0f
Q) 01 O
G7 01
M OMf en
LM
w
9
�
9
,
'
diM 000
v
4.0M
00 e
-W
Ln
dL,
ot
Ln
h
d ~
en, M
c
d
c
z
4►
z
c
d
L
41
q
N
^
N
O
L
O
L
O
C
L
LL
L
N
LL L
O
7
LL
) �
O
3
N
7
LL
O
W'
V
•c
d
',.
•L
o.
,.
U VF V! tlF
U Vf V>''.....
•c
d
U b ''.....
iA
N
•c
d
VI,
'.... 0
U
.L
a
.c
d
,..
4n
v:
w
,n
v>
HatI
V5.
V�-
u&
10 0 C
10 M
-! n
l010
0
T4
10
l0
M0f
Q) 01 O
G7 01
M OMf en
9
�
9
,
'
diM 000
v
4.0M
00 e
-W
ii
c
c CF
en, M
c
z
c
z
c
z
c
L
L
'0
L
L
L
L
C
L
LL
L
N
LL L
7
N
7
LL
) �
7
LL
3
N
7
LL
7
(A
L 7
LL �
U V> V}
YF '',
U VF V! tlF
U Vf V>''.....
iw
U b ''.....
iA
N
U V►
VI,
'.... 0
U
V} Vf YF
O
U.
V
U
0
O
O
C"
M1
O+
0
U
U
`
N
N
Mf
•a 0)
d
=
41
U
H
•�
O)
O)
O
U
d
0
N
d
ri
N
i d
3
1�0
R
7
m>
3
mIAR
07
R
•O
.i� D
d 0l
•O
Q
01 O)
D
0) d
•p
D
n O
IV d d
1dQ 3
v
d
7
O d
d
3
a� d
p
y
c 3
d
d
�'
C
m
3
d
y
H%
i'
H
H
-> O.
7>
a ++
a
d
++
k>
d
>
d
a
a
CR OC W
Z
W a
W Z
U OC
W
Z
H OC
W
Z
U OC
W
Z
U'
OC
W Z
0
T4
N
M
M0f
�
z
z
m
z
5
z
z
z
O
'0
C
L
LL
L
N
LL L
7
N
7
LL
) �
7
LL
3
N
7
LL
7
(A
L 7
LL �
[AMMIK"
La
d a% a
� � a
L
L
L6
Co
Y
H
O
°0 � a
Q
0
d K d
OC GC W Z
O
iii N
O
N
L
i
N
O
N
G
4-1Q
O
u1
H
�y
Q
Ln
Q(D
Ln
N
Q
,
rr
Ln
v
N
(D
Ln
v
c
im
E
OM1
E
CP
E
d
E
N
d
E
V
N
d
Z
z
d
Z
i
d
Z
V d
Z
O a
��—'
U1
U!
OF
U1
U}
1& ''....
U1
U!
tlf
U>
U?
H
Y1
Ln
H
Ln
q
'c
y H
df >
H
a
W
eel
nn
a
W
rl
x >
a
W
10 G
a ++
Ln
10
a:
!0 �
H OC
m
10
u D�
W Z
L
c
d
OM
ONI
N
O
a
a
d
a
V1.111I10►11 Will U►IIIIU►dl 0-111 Ufll+nlll 411-1111 U>IIIWfIII h
L N
',.. N
L
L
L
QI 1-4
"lai
M
Ln
Qi of
N
Ln
Nen
d
,
41 fW
Ln
LL
N
(D
41 L'i
c
im
E
OM1
E
V U1tlIlUll��
��Y�L6
qt
Ln
N
,
Ln
LL
N
(D
a`)
c
E
E
OM1
E
E
E
N
E
V
N
d
!4
z
d
p
U
i
d
Y1
N
V d
D
O a
��—'
D
a>i d=
g
D
a
ate+
> c
a
c
N�
o
c
y
-a
d
H
c
� N
'c
y H
df >
H
a
W
+� >
N
a
W
x >
a
W
>
a ++
OC
Z
a:
Z
H OC
Z
u D�
W Z
qt
Ln
N
N
Ln
N
(D
a`)
E
E
E
E
E
E
z'
z'
!4
z
L°
z'
z'
O
z
g
o
LL
In
LL
Ln
LL
Ln
LLL
Ln
IL
Ln
IL
yy
InOk
.nom
4^4&
4^4n0 -
q
L
a
L
is
LnN
n
L M
IIS
�
N
e
i
100
N Ln h
01
On
LnN
0
tlf N
t9
O
4-a
GG
O
E
O
0
O
t0
41
G
O
V
a
V
a
O
a
L �
O
d
z
a
O
z
O
z'
_
L°
z'
O to
n
V A N iM
V
iA i/►
iR
V N N tlF
V
N '{/i
yr
V i? N '. i1F
'.
UI
LL
In
lL
In
LLL
U1
LL
O
OZi
py
Oii
py
m
C
O
N
w
O1
O
C_
O
N
N
Z {?
i/f ',, N
Z K
{R
tl!
0:
Z N
V►
tR ',,
Z �
i/f ',
1R
Z N
N
tlF
�V�-4
InOk
.nom
4^4&
4^4n0 -
q
L
a
L
L
LnN
L M
IIS
�
N
e
i
100
N Ln h
N
tlf N
t9
O
4-a
GG
O
E
O
4w
G
O
t0
41
G
O
V
a
V
a
E
a
L �
z
d
z
a
_
z
�V�-4
InOk
.nom
4^4&
4^4n0 -
L
L
L
L
LnN
L M
IIS
Ln
Ln
i
100
N Ln h
tlf N
t9
4w
C
4-a
GG
E
4w
G
E
t0
41
G
L
V
V
L
E
z
L �
z
z
_
z
_
B
z'
_
L°
z'
V A N iM
V
iA i/►
iR
V N N tlF
V
N '{/i
yr
V i? N '. i1F
'.
UI
LL
In
lL
In
LLL
U1
LL
O
OZi
py
Oii
py
m
C
O
N
w
O1
O
C_
O
N
N
�
0:
c
O
v 5i
v
ai
0 ai
d
ai
3 d ai
�
�
0
ami
1�0
7 1�p
7
1�6
7 R
C� C C O
C C
O
� C O
C C
O
C C O
d d
N d
++ C
M
d O
O d y H
k > C. ++
al
X
> C.
;+
C C. ++
O
> C.
rl > C. a+
F fY W Z
H
0: W
Z
u W Z
N
OC W
Z
N 9 W Z
w C4
4.0 Ln
f'Ln Ln
d
Z 4 q^
Ln
W M
d �
Q en
'V
a
713I1Iuli-
U �U�
C!
a
n
ri
M
M
O
N
N
n
t9
M
411-I
m
0
a
Ln
00
Ch
ILA
LnN
Ln
Ln
100
E
E_
E
E
E
E
z
3
z
z
_
z
_
B
z'
_
L°
z'
LL
En
IL
UI
LL
In
lL
In
LLL
U1
LL
m
0
a
Ln
94
M
0
al
con
1-1
Im
IT
N NO
B L111 Lf!
to
G!
0
to
to a
m 00
IND
m r. c"
IN
w
Q co
114
Lin
0
R
C,
0
0 -;r m
P% A
E
a
E
M
0
EE
111
E
—
E
:3
z
—
:3
z
z
:3
z
—
:3
Z
g
:3
Z 49
'0
0
'0
'0
LL
:3
V)
:3
LL
:3
Ln
=1
LL
W
LL
V)
LL
V)
11- Ln
z
4^
V1.
4111.
VF 46
411.
Ali 16
Vi-
Alli V).
vi-
V>
Vf
Vi. Vi. Vw
Il
N
A
K
00
to
000
1
00
a`
0 l
14 Ln
r4
LnI
Ln
T4
LINN ni m
m
co
Ln
't
N
Li
00
74
41
ce
.006
.
ta
i
N
00
0
0 00
00
Ln
n4
L. Ln
Ln
0
IL
IL
CL
IL
IL
101,
1111.
40
1h Ali
4111.
1^ -1
9
V). V>-
Vi.
Ali V>
vi-
46
N
00
00
pill
N
q
K
q
1
00
Lill
IR
I
41 M
I I.D
IO
I
Go
4,0
I
Ln!
ui
LA
Ln
In
>- I
'CE
Im
Ln
>1 cc 1
CIS
w
4j
M
41 Li
41
Ni
C 00
c ri
Cc
C
IN
ec! r,n
IS Ln
1�
V1.
4
U2
U vi�-
411-
u 4A. V$.
YFu
Vi. 4j�- 4A
I IN
IT
NJ oil
E
C
CL120
2
FA
E
0
0
INA
C
M
2
16.
0
0 U
11
11113
FA
FA
a
0 aw
m
-
m
V
wo
C
a 0 A
a
Cc
C
Cc
0
c 7-0
0 c
c 110
0 c
I c
C5 -0
O.
CL
0 CL
x
0
CL
x
t
CL
E X
FA
CL
C
" 9
ul
z
LU
z
. a it,
z
LU
z
LU Lu
Z
C
m
ul z
94
M
m
-W
0
to
%D
IND
w
w
w
w
E
E
EE
E
E
:3
z
—
:3
z
z
:3
z
—
:3
Z
—
:3
Z 49
'0
0
'0
'0
LL
:3
V)
:3
LL
:3
Ln
=1
LL
W
LL
V)
LL
V)
11- Ln
NLn
M
Ln
N
K
n
nN
in
Lo
E
E
E
E
0
'Rq�l
V-1
0
E
z
z
0
la
Z
z
0
' ffi
m
Z
6
z 76
LL
(n
4.0
0
Ln
ILL
ad
w
ILL
V)
LL
ad
w
U)
LL to
ad
(D
6a
v
40
40
Z
z
z
46
z
z
'A
z
Afl.
V11-
A^
44
w
44
4^
4^
14
40k
00
co
0
00
ch
W
00
104
O
.2
3-
.2
1-
IL
46
vwl
4&
-6.>
46
V11-
in
4A.
A&
01,
-U,*
A&
q^
4*
4^
1^
41).
00
q
00
Nt
100
L.
L.
i
L.
Ln
IN
AW
c
C
c
c
c
c
UO
It
t
9
p
C
C
C
0
c
IV
a A
10
0 A
p
d
p
of
C
C C
c
co
ML
IV 'cu
IV
v
CL
A x
0.
x
CIL
t41
CL
CL
CL
:3 Lu Z
Lu
z
ce Lu
Z
19 W
W
Lxu z
M
Ln
N
K
n
nN
E
E
E
E
E
z
z
la
Z
z
' ffi
m
Z
6
z 76
LL
(n
LL
Ln
ILL
U)
ILL
V)
LL
U)
LL to
EMU1311
-1
0
00
�4
M
co
O
N Ln
C4 cn
l0
Y N N ..
10 N
LA
O
�V
IL
�L
a
N
d
L
L 10 ^ rg
d
(n Ch
N N
_
z
C
C
c
a
O
a
7
U V1. v).
of
U 4^ ',vf of
1L
Li
Z
in
C
O
N
In1�1
OF
EMU1311
-1
0
00
C1
N Ln
C4 cn
I�
Y N N ..
O
O
�V
IL
�L
a
d
L
L 10 ^ rg
d
(n Ch
N N
_
z
C
C
c
a
O
a
7
U V1. v).
of
U 4^ ',vf of
1L
Li
in
C
O
E
10
O Oa
N
d y
CL
w y 0
C C uCL
H
!0
CL
i OC ul
Z
I OC W Z
EMU1311
-1
0
00
C1
O
I�
I4%
OD
v
d
d
a
E
a
E
a
E
_
z
c
a
a
c
c
ii
Li
in
ii