07 - March Financial ReportItem No. 7
Memorandum
TO: Mayor & City Council
Grayson Path, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: MARCH 2021 FINANCIAL REPORT
DATE: April 26, 2021
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
March 2021 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections reported are 8.08% more
than this time last year ($574,140). Collections on the current tax levy are at 94.82% vs. 94.91%
last year.
2. Sales taxes are up 18.72% from last year ($724,912). This is due to $263,973 in collections
derived from audit payments ($316,767 if you include PEDC share). Even without this wind fall,
collections would be up 11.90%.
3. Hotel occupancy taxes are up 9.08% compared to last year ($29,971). All hotels are current on
their payments.
4. Franchise fees are down 0.54% compared to last year (8,693).
5. Permit fees are down 41.03% from last year ($53,247).
6. Municipal Court fines and related fees are down 17.29% ($23,343) 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 is down 19.10% ($75,971).
8. Sanitation fees are up $1,905 or 1.32% when compared to last year's collections.
9. EMS fees are up 1.94% compared to last year ($31,523).
10. Total General Fund revenues are 7.59% more than last year ($1,201,197) and represent 70.16%
of the budget. The City is 50.00% through the budget year. Total General Fund expenditures are
down 3.09% ($360,307) compared to last year. General Fund expenditures to date equal 46.14%
of budget with the City being 50.00% through the budget year.
11. Sewer revenue is up 8.28% ($263,105).
12. Water revenue is up 9.60% ($356,221).
13. Other revenue sources are down 2.08% ($5,658).
14. Total Water & Sewer revenues, ignoring transfers and adjustments, are 8.57% above last year
and represents 50.88% of the total budget.
15. Total Water & Sewer expenses are 6.25% above last year at this point and represent 32.87% of
the total budget (51.55% adjusted for debt payments.) The City is 50.00% through the budget
year.
Departmental Expenditure Summary:
At this point the City is six months or 50.00% 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
three departments whose expenditures are over 50.00%.
1. Public Works Adm -52.53%. The overage amounts to $5,668 and is due to salaries/benefits.
2. EMS- 58.13%. The overage amounts to $247,628 and is due to the purchase of a new
ambulance, maintenance, salaries, uniforms, insurance, utilities, and training.
3. General Expenses- 67.98%. The overage amounts to $308,741 and is due mostly to the quarterly
payment of hotel tax to the Chamber, payments to the Lamar County Appraisal District, and
payments to the non-profit agencies.
General comments to the City Council:
1. 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.
2. 1 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.
3. 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.
O r -I N M S Ln n W m
N N N N N N n N 1*1
00
a, -
C
0
L u
LD o Ln v m n r, m m
o
0
O N 00 N
O W V n
O
o�
n
O N N M r m r -I LPI m
0
N rl m-�t Nt n O N
-i 01 01 lD N
C
a M Ol 01 Ln
eOY1
0
0
Qi
n N N t!1 N n m
V-1'O�4
to
Z
N ^
N
M
Ln
0
O
m
N
ri
s
O
{?
iR
O
O r -I n tt 00 00 LD LD 0)
N
f� M LD nM LD n-! p
O
�,,,1
m
M
n
oo
L
m rq O Lo No m
Ln
0
ho
N ri 0) m V F. Ln LD w
Wo ld N
N
ut
N
L
L
Ln O1 1� N O
O -;f n --f
o)
O
00
N
ri a 06 Oi '�-Z
O 1', N O N M 0) r N
r'1
CO
O
LT
O'
a
dri
o0 m LD ri -i en r -I LD
�
N
Ncok
M
LO
00
00
0
Ln
.-i
a
r;
O
O
C
vr•
an
v►
O
O
LD ri N O M ri W m 00
N
O
F� to Ln ri ri o0 Ln Ln d;
O
L
f+
01 ri O 00 r -i N LD Ln N
Ln
M
a
W
C
lD M N M O M V lD 00
o1 01 W 00 Ll') LD 00 r -I Ln
N
MM
L
Lnn
o
4%
f0
t Ln 41 m LD -4 ra LD N
-1
0
}
Ln
� M ^ N 1*
�
fC
1011 LLn rr-I tDD
N
N
ONO+
U
r, v ra ri
O
I
U
O
C
O
O
3
C
O
tri
LL
-
A
u,
a
o
O
3
a
s m
v
ai
w
0
0
C
O
O) Y U- vL W
C
::
X
W
GI
(�
L
C7
P
x 0 v > C 0
E
a
p
Lv
Z
Gi
C
u 2 LA
LL OC r v
Q
H
O
CLdp
C E 'C OJ m LL(u
N
f -
0
0
06
O
H Ln = Li 0- u O Ln w
O r -I N M S Ln n W m
N N N N N N n N 1*1
00
a, -
C
0
L u
0
0
C
0
0
0
O
',.......... 00
O
O
0
0
a
0
r;
O
O
O
O
O
O
0
o
0
O
O
O
O
tri
0
��9 0
0
0
C
v
0
O
o
0
0
C
0
M
O
O
O
O'
O
N
O
O
�,. O
O
O
r -i
0
O
H
=
a)N
N
N
x
aj
(voLL
'rz
C
C
.�
v
m
F
N
v
E
C
a
v
*�
o
ra
o
LU
z
N
u
V
c
m
ar
cu
x
O
a:
0
m
x
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 t!i Oi 1� r-1 .-1 lG r ri N tp O O N Oi O n O O m N O O Q
tl1 N M W Q V W M ul N C O lb m a M M M V O
m y c m ao Iz m w n n m aD N to r- m m o m to o N
i wm-mc T.-il�virrirvS TLt roar; oaol+ieiw 0
m m - m a� M m n v v a n .ti m .-+ a ry .� co m
M m N .ti v .i vi N .ti m m .� n n
ld vi ti .-i N .-iIm
tff
D 7
m Ln
L ii%
6 lY1
N
0 0 0 0 0 0 0 0 0 o O o 0 0 0 0 0 0 0 0 o O o 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
0 0 .-i ri vi ri `.i od o v m o o v ni .-i c of o o .-i o 0 o p
L N O O n N N M 00 N M n Y1 n m N N Yl u) m n O
R N m .--I H N C o0 O m V1 lD tD ul m 0 m
moo O m LD O Q'
id N W lit M N YI n'N N e-1 N O mVO7
N m M N N V n M O V N N ul M M O N n n
lD u1 ei H M .ti
i = a
U ry
H}
O R m 0 00 O ul ul p .y n C N O V O m 0 00 .-1 m n 0 0 0
O o0
6 m M lD j N O M M O 00 O n N 0 0 m O 'd
l0 ml
Oda Q
oof.-ivivmorildr~ioforir;odovLrioeNooM
O O m Lr m M M M m V n m Vt v m O l0 Lb M
M n In Op m lG N m W m m Ul n m n N M a N �{
n ll1 n Lll m N H N R N V n m � N O Ol lDO
n a0 e� O lD N M N M N O m M m m R lD m N H Q
LO O N N N N V N H N N M O H H l0 M m
a L {O
O N M t0 a u L T n w' m N m n N a o m o 0 op n 0 0
O m N a Ul ti N m W N r V H m ul H W O V tD n N H O O co
O Vi W V ti d' tV N O lD vi n n u1ul m 0 lD 0 0
n n N LD N V) v n lD W O o M M n 0 m N m o n
ai L/1 lO V7 Q]' OD N In n n O IA 0� M N O l0 Vl N M CO O M
1p .y t O N N M ul tD V M n w .-1 cl k O O e -I M n (h
ul W - O n N N H n M N n m m � n n N w
F N N N H Q1
U A
N
Y N
M O O N lq 00 N w V O O n M 0 .-1 n 0 00 V1 O O
O O N n C ul .-i m m m a0 00 .-I o M m O O lD n O N l0 0 0
C O1 O r1 Ln n u1 u1 tri R l0 1p G LD W n O O lD G m n O o
M N m a0 l0 cr n O n N e} m M 1 � O o M m 0
jp n u1 V N N� N M N N N N l0 M N O W M;3 n {A
m co N V1 .-1 m H U7 O L!1 o ul N o6 V O l0 M M
O
O m
Q N N M N e -I N m N M Vf N u) a
N
'.t
N
d e
N
7
c Id
G d Q
E L t
10 V O
N
L
d
C E V N � i 41
C N L w
C 3 N C A J = V d
O 3
d a y ` a y t o u 0 C lo
A u e,LU rn c 2 3 aha a u=
1p Z C C A X C O U C 6 L X C LL
CL N dIm
c C a y y .N d O ofJ £ C 'O W d
D G co
u i C U E e'_'�v a� w13 I m E. mi aii y m w a+ ai
e �''u'o�oc�m`my}2++e`0,Ex`aLwmoa°i
ZUUUf UQRLLUWa6V 0;I - a W a IL-Ia Uci
O N N M cT N N N N O . N M V l0 00 m N V .a N* m o N
•• •� .� .-� .� ry m m v v v v c v v It Ln Ln W ID W oo m m
O m u n, n M n Vl - m N 00 N N M W O n O n N O O
o
'n o lD m •-I M m m .--� v n m o0 W N O V u1 0 00 N O O N
O r m t i L i u7 N o tO Q M O N n N O ui O m e4 O M m O O M
m n N e{ O n ei m 0 u) m y t!1 M O M n N m 0
M ID l0 tD N N O ul m M er m M lD O O V N n u] {A
lD CIl R N H M a N lA 1p WN a m oo Q m lG w
N N H N Mr, N N N <D m m N N V O
atat
N
ift
C
C
d �
E
a °
Ey Z
C
IA
3
M
C
d
Q
X
W
v v
3
d co
H
0
0
0
0
o I
0
0
O
O
O
O
O
O
O
O
O
m
O
O
O
O
O
O
M
O
O '
i 0
O
N
O
O
C
O
0
O
O
0
C)
C
0
O
L'
O
O
O
0
N
0
O
Ln
O
N
V�1 l�D
N
N
NII
001
Ln 00
Ln
O
41
N
to
Z0
qw
M
N
M
4a
t0
lD' m M
M
1!f
M
Z
M N
im
SCI
N
M
N
lD v1 "t
�
N
�O
O VN1 000
N
M
00
L
0f0
0 o^
^
Ur,j
f4.4
a
>.N
R
a
m m
j i/F
V1
''..',.... +�
tD M 00
i
L
N lD .1
CH
O
Ito o
O
.Ni
O
L
O
N
m lD
Ch
: M
O
L
3
}
O V N
n
O
n
U
m
n
Vf
N
VF
<A
N
LL
4
L
L
0
3
4
=
m
3
GJ
X H
H
C
>•W41
W
L
d
p
m Z
G!
F—
o
L
Y aj
N O
v v
3
d co
H
0
0
0
0
o I
0
0
O
O
O
O
O
O
O
O
O
m
O
O
O
O
O
O
M
O
O '
i 0
O
N
O
O
C
O
0
O
O
0
C)
C
0
O
L'
O
O
O
0
N
0
O
Ln
O
0 0 0 0 0 0 0
0 0 0 0 0 0 o p
N c* Ln m of N N p
m m m a m W N
n n ry m N o n
L i rri 0 o c L Q1
M a+ o Ln 0o a o0 w N p
d% Qj N N n N lD N N
N N N N
0 3
'i m IY1
a ao
0 0 0 0 0 0 0
0 0 0 0 0 0 o p
N m 00 w M o N p
m O O 00 e-1 o N p
Lr Lr D1 O N o0 OD M
m N w c D N p
C
� = O
3 m �
u :IF
tD N w w Ln m m
IR all� N tD N 1p p
0o w V of m R o {A
to na .-I N . N
N W m O N m N Ln
M y Ln Ln lD � N N n :Mi
d N e -I w m N e -I
L Q N N N ii
aL~
w 0 .-i .-r m n w
N rn rl: lr� -! It .i %D
���
mN
ourviN
10
d r.:
m a n ao N N
�o N of n
V N rn lD v m n
%' N rV m V m N p
C 0 ~ Q1
� O
u' w
n a o rn vi m m
a N N ry a o a M
m o0 0 m w ui 74
n a N V1 M n D
n In lD n N N N
n LK L6
oo m In lD -cr Ln
d .0
} C O1
O Go
d
C m ID m n M
tD O rb n O 4 N {A
Y. v w Ln n a m
a m '. kD m N m C Ln rj
n m m o a n rr4 N
N N N
d Vl C V
3 oTi L �
\� u
`3 v
3� m
M .t C o
w 4-
y U u @o Lm
Qi
a.0 y H 4J
CL Z
X
x Q O m aLU
2
N6 GJ Ol Cl a id
3 3 3 3 y 3$ 3
o .-+ N m In %D n
00 a 00 co 00 00 00
a+
C
y� L
` E
C 3
a 41 Z
� Q
.z
m
O
LL �
�
E
v
c
LilL
J
N
E
c
L
mo
>
(I7
N
a
'
a
c
>
LL
`
a
a
6fi
a
a
c
>
IL
$
>
U7
a
E
'a
'a'c
c
LL
E
a
(n
E
Z
c
LL
o
a
(%
E
'o
-a
c
�
u
R
�
fi
1�t
fi
fi
{
•f
Yt
fir
1
f.
�
E
v
c
LilL
m
S
a
>
N
N
E
c
L
mo
>
(I7
N
a
'
a
c
>
LL
`
a
a
6fi
a
a
c
>
IL
$
>
U7
a
E
'a
'a'c
c
LL
E
a
(n
E
Z
c
LL
o
a
(%
E
'o
-a
c
�
G7
Qi
LM
Qj O
Ln
O
OD
N
,.
00
N
O
C
id Op
OD
++ V1
Yf
}�
O
D
O N
N
C~
....
'l
D N
N
O
12
1
d
d
d
d
d
d
z
z
z
z
z
z
tlF
iA i?
Vl- '.....
i/F i/F '......
OF
V} N
iR
in i?
iM
46 'I Vf
w ''.....
LM
V1
Ln
Ln
1-1
LM
14m
LnN
N
L
L
Li
M
M
y Nm
L
N
d7
d7
d N
00
O
O
O
O
O
O
a
a
aL
a`
a`
aL
iA
i&
vF in
4&
of 44
in
L
10
L
10
L O
10 W
OL
M
Id N
M
N
L Mm
Id P
L
t0
i'
N
.Ni
4w
C
C
4aC
C
C
C N
N
2
L
L
V
L
I
>
>
3
3
OF
V
iA 10.
VF
V
i? '{/i
tR
V w1 i/1 11
-
11
V V).%6
w
V N i/►ll
W
V
C
C
{L
{L
C
low
W
C
0
C
0
LL
d
C
01
�
C
1L
06
eo
o
c
O
d
o
3
o
F
s
U
F
d
d
d d
F'
V d d
H
'd d d
i d d
++
w
a a
d K
+�
d
+'
10
a a
K
++
d
0 a fl.
O. d �(
++
d
— a a
t d
++
d
A a a
d d
d
v
0
W
Z
d' W
Z
3
C: W
Z
(A C: W
Z
U 9 W
Z
K
i CG W
Z
a
N
N
rGo1
N
N
N
.�..
Z
fO
Z
i
Z
Z
2
Z
a
c
a
a
a
a
n
c
a
c
In
ii
V1
ti
fn
ii
In
LLL
M
Li
(n
ii
F
l+ Z
JJ
Z
Z
�I
Z
z
N
z
�
I
Q
0
�
C
fn LL
Ln
LL
(n
IL
I/1
LL
Lfl
LL
U)
LL
L/j
4
l+ Z
JJ
Z
Z
Z
z
N
z
�
Q
0
�
C
fn LL
Ln
LL
(n
IL
I/1
LL
Lfl
LL
U)
LL
L/j
d o
o
a
o
N m
o�OD
n
n
v
a
Z
G
10 LM
Ln
m n
ri
u�
ad
N
+�+ v �
to m o,
a,
+�+ ui
m of
vi
o
+�+ N
tp rn
in
o
to of
ri
a
G0
Co
ch M,
Ow
.�.
a
v
DSD
`°
Z
Z
ZZ
Z
Z
i/� N
i?
N
VF
4F',.
V? N
tlF
� i?
IR
i/A
Y►'.
is
�Ln
V►
tn• ',,, tli
O)
1n
m
IA
N
rl
O
rl
•i
O
a n
Q1 �D
',. I'
N
m
a-1
m
N
m
"
O
O
.y
0
m
10 N
N
R G
.moi
10 N
n
10
CMD
10 t0
N
N
1d a
a
a
ni
a
M
v
1D
d 01 M
C" cn
N
}
Ch
CT
N
L ti
O
L
O
I
LL
O
O
L
O
L
O
d
aL
a`
vF v►
4f
N
+n
w
v> ri►
ar
,n +n•
w
vF
44
w
A^
L M
10 Ln
M
m
L lD
m ID
O
n
'7
o
L M N
14 n m
a^1
N
m
M
L O
n
O
o
O
L a
a
a
^
OD
u1
n
V
M M
N
b
N
n '
N
N
u1
O
N
N
N
N
eV
1r.!1
Of
ON1
Oat
O
VII
N
C 01
C N
N
C M.M
C
C
C
ILU
VG7
3
v► v►
a� '
U a�
v�
of
U v> 'rrr
ur ''
U n vs.
',
V
i
wvE
�
of
�
rn• u1
40
m
c
o
#E
H
V
H
d
3
>
>
3
U
v
d
Uc d
d
o
M
LL
d fii
OV a3�+
'd
C y
Q
.a
o
!0 y
a
a
!0 d y
L :a
To 0)
a
7
Q
p y
y R
L
d c c
o
3
'v c
c
o
o
c c
v c c
o
o
v c
v
c
o
V 3
c
c
-V
0d
O I W
Z
D:
W
Z
DG W
Z
W
Z
OC
W
Z
a2
W Z
Pf M
M
M
M
M
M
N
D
c
LL
.'�
O
in
z
c
LL
f0
O
a
c'n
aJ
z
c
LL
O
a
U)
a
z
c
LL
b
a
in
a
z
_
LL
O
a
V)
t
z
m
c
LL
1O
O
a
�
0
N oN+
o
o'N
a''n
M
'
Ln
m Nm
N
O
f0 emi
m
10
10 N N O
cr 46
at 00
..
o
c
o
c� O
N~~
H
AW
Z
Z
Z
Z
Z
Z
V! 14
U}
V} A6
41F
V► V?
tlIF
V► 4A
w
Vl A6
w
16 IV> w
O
Ln Ln;
%o P
O
01 eq
N
l0 W
10 00
N
M M
n
m
10
L
!0
Id N N
000
d a N
u
to
0! al 00
00
07
O
m
O P's
N fY1
Lo
N N
L
L N e ~
L
L
L
L
O
O
O
O
O
O
.L
a
.`
a
.L
a
.`
.2
a
.i
a
a
16
yr 16
ur
16 .6
w
V> Vf
-W
44 .R
4*
V► -Al
w
Vr 4^ w
L LI l0
01 '....
L 00 01
.., O '.....
L
L
L
L L
L n n
0i N Lm
b
Q7 co Qt
" •+
47
d
Q7
Qi u1 Ln
N 00
O
C 'n a
C m
cq
C
C
C
C
07
O
d
L
U
U
U
U
U
U
VF V?
YF
VF VF
4&
VF ih
dF'
V! V1
H�
V► Vi
itr
V► 'V! w
FA
in
7
C
p
3
L.
O
V
U
w
vt
0
0
CAU.
O
U
U
i
O
N
N
M
Ta
v i
01
ns
S(A
d
U
N
d
p
U
p O
3 d
p
7
07
R
Q
L O
a 07
m
Q
a
d
7
07
0s
Q
Le
0]
7
01 *'
A
Q
N 7 .0
'O 07 = Q
0i C C
O
C C
O
p C C
O
C C
O
01
7 V
C C
C,
O
C 7
O C C O
u 1 07
�
yR d d
F'
07 d
�
�
07 d
�
fA
01
a s
+�
o a a
+�
a s
+�
x
a CL
+�
a s
++
a s +�
a CG W
Z
W W
Z
U OG W
Z
FO-
O W
Z
U
OC W
Z
(7 O x Z
M
M
e
E
v
E_
all
E
_
v
E
_
v
E
_
v
E
z'
0
°
0
z'
°
o
z'
o
m
n
z
v
m
o
z'
m
o
z m
o
LL
Ln
V)
lL
LL
N
LLL
.CI
Ln
LL
(/1
LL In
u7IG]IIIC;
L rn v Lq
LIM
C 00 M a
NN
y 1'n
o
Ln
a
y a
o
a
G7
14
G7 �
N
11
N
v
++ ao
'Ln
10
++ v
ri
a
++
0 00 00
�
++ ni
1%
of
-+
c
QO
�!1
b
C)
N
Q N
N
00
.,,........
'y
Ifl
0
c
Q 011
M
N
M
C
n
Q
.-I
E
10
E
N
M
01
4
H
L
>
z
m
N
00
N
M
..i
H
_
1O
z
M
_
>
Z
H
>
z
H
N
f •�••
'1
V
O
iR
V N 44
Yt
V y/f
N iA
ti
En
ii
ll
ii
cn
ti
in
ii
V7
Z
11-01,11
'A
Z
at
Z
,A
4&
Z
iA
vt
Z
VO
in
yA
iA
iR
V►
iA
iR
V►''..,
V}
W
I N
V?
�
h
i/}
'.., W
n
n
n
N
�
L
Ia
14
tM0
0�0
n
v
m LnN
'Ln
N
W a
n
a
Ln
0 00 00
�
cn
Ln
M
c
N
b
N
>. 0
N�-1
.
tN0
00
c
b
M
,ED{
00
L n
.-I
E
L M
E
N
L t0
4
H
L
>
z
m
L A
0
_
L
_
1O
z
O
_
>
Z
O
>
z
O
N
O N
'1
V
O
iR
V N 44
Yt
V y/f
N iA
ti
En
ii
ll
ii
cn
ti
in
ii
V7
-U).
11-01,11
'A
'.. 46
at
,A
,A
4&
.A
iA
vt
I in.
VO
in
1. W-1
e
m nNi
N
o
L
Ia
14
m a q
v
M
M
dG
a
Ln
0 00 00
�
Ln
c
O
b
c
c 6 C
tN0
00
c
C 00'
1.5 N
,ED{
00
L n
.-I
E
L
E
L 11 1111114
N N
j
L
E
>
z
m
Z
_
Z
_
1O
z
_
>
Z
_
>
z
N
'A
th
V
4/► N
iR
V N 44
Yt
V y/f
N iA
ti
En
ii
ll
ii
cn
ti
in
ii
V7
ii
cn
O
c
m
Oil
Oi
Y
cu
C
Fy
I,y
(1)
0
OM1
-
y
O
N
c
N
U
O
41
d
H
4,VGI
07
d
U
d
O1
d d
m
3
O
3
R
R
a 7
R3
m
A
3
c c
a
c
cc
o
3
d o
v
c
o
3 v
c c
o
o°'C A
c c
O
o
c
d d
�= O)
d
N
tV fU
F
d Cc
F-
N
O F
a a
CL
++
00 a
a
a
k a a4
�a
c+w
ll
D:
W
Z
H 0:
W
Z
N
Q: W
Z
H d" W
Z
U Q:
W Z
11
14
�
M
Ln
�
Ln
E_
E
E
E
E
E
>
z
m
Z
_
Z
_
1O
z
_
>
Z
_
>
z
ti
En
ii
In
ii
cn
ti
in
ii
V7
ii
00 O
�
^0
O
,-.
co
L
10
O
L
10
,
L
10
{f1
L
10 p p
C
L Ui
!Q cn
Ln
�O
°
`-i
olM,
O^0
+Q+ N
.. N
O
a
O
L
O
D
I40.
L
O
D
L
O
D
cot
G a
�
L
H
F
V
a
IQ-
L°
.L
a
F
L
d
z
Nn
a
1�
Ha
N
a
N 44
1&
a
W
VF 44 tlk
d
O
a
d v
o
a
O
OIwo
Z
Z
Z
Z
Z
> a O Ln
n
Jilri►
Z
Ln
LL
in
l^
�
+r►
In
m
v►
in
.11
v>
.
w
C
v►
w
00 O
�
O O b
L
!0
L
10
L
L
10
,
L
10
{f1
L
10 p p
C
L Ui
!Q cn
Ln
�O
a
a
a
Go
a
L
O
L
O
I40.
L
O
L
O
L P LnM
O n ct
L M O'..
p v -e,.
L
a
L
a
V
a
V
a
z
L°
.L
a
L
d
z
L°
z
V? im- I
N 44
1&
iA i?
W
VF 44 tlk
O
o
O
OIwo
M O i0
> a O Ln
n
LL
Ln
LL
fn
LL
LA
LL
N
Ln
L
C
Ln
C
C
C
C
C
m v V
_
_
V
V
U
U
U
V
of v>
�
vn an
of
of
v► vr',
sn of
yr
v► in
u
y/►' v> w
Oa
Oa
N
Vl
c
O
O
N
N
C
H
C
8
08
2
=
CD
a,
0a:e
c
c c°c
c°
c°
c c°
c°
d d
d d
d
x > CL
d
da
47
x
> a++
d
d
c a++
d
o
> a++
d
d
.� > a+�
O
w > a+r
d
R x
H 9 W
Z
10
H
K
W
Z
O K
V W
Z
O
N
k
9 W
Z
O d k
N OC W
Z
d 47
0; OL W Z
Ln
{Ofl
{f1
n
Ln
�O
a
a
a
a
a
n
z
L°
z
O
z
L°
z
z
°
z 15
O
o
O
O
LL
Ln
LL
fn
LL
LA
LL
Ln
LL
Ln
IL Ln
N
y t0
N
Qf
n
N
00
n
'..... O
O
00
n
0 0 0
01 ''.....
d t
O
0
0M
a
d 00
O
0
..
M
00
'..
0
a
a
*+ M
WO
C�
++ ryj
yj
ONO
'i
N
Ln
N
Ln
p
Ln
41
E
d
+�+
Q to
RQ
O
oo
M
n
'
Q m
w
°D
Q orn
n
N
M
Q
00 '''
OD
O
OD
O
p
O
Ln
H
M
c"
a
o
tG
n
n
a
N
n
N
M
i'n
U-
U)
LL
LA
10-
In
L
('n
ii to
L
O r4
O Ol
CI' ',.
O N t0
O t0
eNi
4.0
aj
Z
Z
v►
+�
in.
v�
�
in v►
�
in
v>
I, �
iR
to
.�
..�itc�tratl��tle�ltc�t��tle,�t�u�.�tleartt�tl�.�tl�lc�tl��tl�t tt�
M
M
t0
O
a
0 0 0
LM
M
N
11
a
a
N
to
C�
M Ln
N
M
'i
N
E
d
�
n
O
M
M
C
'
E
z'
_
t9
'
1~O
to
z'
M
0~0
011
00 '''
OD
4) LD
W 06
~
t0
n,
O
47
}
o
0!
o
®
n
~
LL
i'n
U-
U)
LL
LA
U-
In
L
('n
ii to
L
O r4
O Ol
CI' ',.
O N t0
O t0
eNi
O
O
v>
v►
+�
in.
v�
�
in v►
�
in
v>
I, �
iR
to
.�
in• ,� +�
L r4
00
N
Cl
T
H
L
Id M
O
N
41
'..
L 01 O
n 1!1
N
n
L N
LA
M
ei
a%
M
L
L
N
N
W
M
N
ch
Oh
00
40
ONO
i+ t0
t0
UD
ri N
.Oi
,...
l0
'.,
co
i+
O
..
C n
O.
i+
=
MI
O
i+
c
00
iyy.+
�+
0n
C
V4
V O
Ln
.-i
v
W t00
L M t0
M
v
rl
` t0
N
11
a
G
L N
N
L
L
V i?
iti
iR
V VN
i?
iR
V N v?
*
V Vi.
V/ -
W
V ih
i/F
i/f
V
ih 1A Y!
47
E
LL
07
01
C
LL
H
O.
M
rOi
O
E
O
fV
N
c
O
U
i
N
i
H
d
O7
Q
rn
C d
t0
Q
W
'O d
IQ
Q
0)
'p d
3
10
Q
d
d a)
7
1d
Q
07
C
03
d Q
u
c
C
O
O c
C
O
O C c
O
O C
c
O
O c
C
O
t0
= c
>
aa~+
>
C.-
m a C.�
m >
c+~+
a>
CL"
a+~+
p
H
N tY
W
Z
L7 D:
W
Z
V 9 W
Z
u I%
W
Z
W 0:
W
Z
w
OG W Z
Rt
11
tM0
n
n
E
E
E
E
E
E
z'
_
t9
z'
_
z'
_
.S
z'
_
z'
_
_
z'
c
o
a
a
o
o
o
®
n
a o
LL
i'n
U-
U)
LL
LA
U-
Ln
LL
('n
ii to
}
C
L
L
L
L
'
�
I
L
�
n
D
.n
of
I
D
' v►
w
H
n
L
F
L
H
O
H
O
L
'L
E
'V
C
a
C
a
E
>
Z
z'
1O
C
Z
z'
°
V
+n
at
z L°
v►
+n
w
L
L
L
'
�
I
L
�
n
D
.n
of
I
D
' v►
w
O
n
L
O
L
H
O
H
O
L
'L
E
'V
C
a
C
a
E
L
L
L
'
�
I
L
�
n
D
.n
of
I
D
' v►
w
O
n
L
O
L
H
O
H
O
s
E
C
a
C
a
E
>
Z
z'
1O
C
Z
z'
°
V
+n
at
z L°
L
v►
w
o
�
J C
C
c
O
�
a
o.r
I
d 4
in
4&
(n
Uin
(9 d'
46
w
3 OC w Z
C
3
LL
c
r
y
U
N
Of
C
C
d
O C
C
O
L
p
C O
11C
IL d
a
m
y a m
n Cd
W
Z
3
OC W Z
L
L
'
�
I
L
�
n
D
.n
of
I
D
' v►
w
O
n
L
O
L
H
O
H
O
s
E
rn
a
I
a
E
>
Z
z'
1O
C
Z
z'
°
vF
+n
at
z L°
rrF
v►
w
L
L
'
�
I
L
�
n
U in
.n
of
I
V v►
' v►
w
n
n
L
I
L
C
O
10
O
s
E
rn
a
E
a
E
miimiioiiimlimii
L L
} } '
= I C
�
I
L
�
n
U in
.n
of
I
V v►
' v►
w
n
n
C
10
s
E
rn
E
E
3
E
>
LL
z'
1O
C
-L°
z'
°
z
O
z L°
$dC
.o
o
m„ o
Y
'C
J C
C
c
O
C C O
c
a
o.r
F
m a ay
UI
W
(n
LL
(9 d'
LL
Z
3 OC w Z
n
n ^
n
n
n
E
E
E
E
E
E
z'
19
z'
1O
z'
-L°
z'
°
z
O
z L°
o
.o
o
v
o
a
o
a
o
.0 0
LL
UI
LL
(n
LL
N
LL
(A
LL
OO
a
rn
-.Im
�
L
� 01
N
N
N
D
3
v
O u+
Ln
U
ii
�
E
z
To
z'
V
c
O
0
1i
0
Z
>
N
>
LL
Z
aEi
E
AA.
IIA
w
yr
v>
vt
�o
M
rn
a
L
10
O
3
L
!o un
cy;N
N
to
N
+= D
Ln
c
O d
O
L
I
H
L
CL
aL
F oe
aL
Z
J
M31uIMuKI;i
Ln
M
c C
MIKIV,
U v.dl v�
A&
OD
01
L
�
L
n
3
�
d
3
v
U.
v
U
ii
�
E
z
To
z'
V
c
O
0
1i
0
LL
>
N
>
LL
aEi
E
�o
O
3
a
y
x y
+= D
c
O d
O
H
10 O
H
CL
F oe
W
Z
J
W Z
MIKIV,
U v.dl v�
A&
OD
01
O
�
n
�
d
v
v
a
E
a
E
�
E
z
f0
z'
0
0
LL
>
N
>
LL