07 - September Monthly Financial ReportItem No. 7
Memorandum
TO: Mayor, Mayor Pro -Tem, and City Council
Grayson Path, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: SEPTEMBER 2021 FINANCIAL REPORT
DATE: November 8, 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
September 2021 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections reported are 8.29% more
than this time last year ($611,593). Collections on the current tax levy are at 97.17% vs. 96.95%
last year.
2. Sales taxes are up 12.70% from last year ($1,047,328). This is due in part to $321,811 in
collections derived from audit payments. Even without this windfall, collections would be up
8.80%.
3. Hotel occupancy taxes are up 31.23% compared to last year ($200,999). All hotels are current
on their payments.
4. Franchise fees are down 1.05% compared to last year ($34,068).
5. Permit fees are down 20.81% from last year ($52,482).
6. Municipal Court fines and related fees are down 0.89% ($2,102).
7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed
beverage tax, and other minor revenues. This revenue is up 7.44% ($64,414).
8. Sanitation fees are down $1,417 or 0.48% when compared to last year's collections.
9. EMS fees are up 4.78% compared to last year ($152,308).
10. Total General Fund revenues are 7.85% more than last year ($1,986,573) and represent 111.64%
of the budget. The City is 100% through the budget year. Total General Fund expenditures are
up 0.28% ($67,606) compared to last year. General Fund expenditures to date equal 98.47% of
budget with the City being 100% through the budget year.
11. Sewer revenue is up 12.24% ($788,310).
12. Water revenue is up 5.18% ($420,182).
13. Other revenue sources are up 34.72% ($173,690).
14. Total Water & Sewer revenues, ignoring transfers and adjustments, are 9.18% above last year
and represents 107.59% of the total budget.
15. Total Water & Sewer expenses are 12.52% above last year at this point and represent 70.40% of
the total budget (95.63% adjusted for debt payments.) The City is 100% through the budget
year.
Departmental Expenditure Summary:
At this point the City is 12 months or 100% through the budget year. Within the General, Water &
Sewer, and Sanitation Funds there are ten departments whose expenditures are over 100%.
1. City Manager -100.57%. The overage is $2,250 and is an immaterial amount.
2. Police -102.32%. The overage amounts to $148,354 and was caused by the year end budget
amendment.
3. Fire -101.62%. The overage amounts to $85,134 and was caused by the year end budget
amendment.
4. Community Development -103.01%. The overage amounts to $13,270 and was caused by the
year end budget amendment.
5. Public Works Adm -101.51%. The overage amounts to $3,605 and is an immaterial amount.
6. Parks -105.13%. The overage amounts to $55,512 and was caused by the year end budget
amendment.
7. EMS -102.63%. The overage amounts to $89,870 and was due to vehicle & equipment
maintenance, salaries, fuel, insurance, utilities, and training.
8. Water Billing -103.87%. The overage amounts to $94,780 and was due to credit card service fees
on customer credit cards. There is an offsetting revenue to cover this amount.
9. Water Plant -101.75%. The overage amounts to $50,324 and was due to chemical costs which
vary by demand.
10. Lift Stations -104.86%. The overage amounts to $21,602 and was due to maintenance on the lift
stations.
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.
N
00
C
C
�l
t
C
0
E
0
Q.
u
N
CC
C
7
LL
L
LAa
Ln O N N e-1 n n eY t O
01 to to to t` -! lD N N O M tt ''.... 00
N 00 m 00 N N d' n 00 O n O '.. 0
m N m to w O '-1 �-I O
.W In M m o v -i v v M ,n �p i rn
d .--1 v o m Lm N tD - Ln Do
Z ko o N .i 00 w
0 'i ri citi
m r� cr n M Ln N r4 m y o {
v . i u'1 O o0 W to o n O a N N
00 0i 'ti V LD to 00 m LM o
In M ri N 00 In l0 N m N r.LM
L L 14
0) m d'00 -1 00 � O O m r\ 0
Q O O Ln m06 N V1 c - m M M O
0o a i m un m w m 0o a
d In N to N N N co N .--1 m M ''..... 0 M
P, 00 m m Lr; a
N N
r` to In N oo m r\ M
ct n ri 1� N l0 N n O O N w r4
r -I n to In S V M rl V O
In to -1 O O 0 0o a -i O Ln 00 Y1 M
C L
Lri N m 00 r\ r\ oo l0 -; m M 0 t�f1
d fD N m�-t m N m N lo' m
m M -* O m M N m M l0 O O M
0; N 00 N H N in N M m N O
V I, m m m n C N ni
N N
C
U.
m
C
Liar'
C
O
S
0
H
CL
O
CL
01
V
C
01
3
X
N H w
-06 x O C
XLl-
H Ln 2 Li m U O cn w
O .-i N m -t u1 r\ oo m '....
i\ i\ n r, i\ n i` i\ rl
C OJ N Y X X 'm
N C C(V H H
LL m N LL i LL N V
VI Y i Y Q%
E
O u
LtJ m N (01 C N v
t (y y X
O LL o H
2
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 0 0 0 p
O O N 0 D1 n HN 1p hr, N N LD O O N M o n O. O m N O O p
N N M 00 Q N Q 00 M L11 H Q O 00 m Q M Ln M a O
LD Ln O T W LD M 00 n n m LD N LD N m O O N LD O nj
O U1 tT Q Q HI*-
n N M IYf Q LD 00 L0 n o 00 M M 00 O Cf
M m N M Q Ln Q 00 n Q Q n .-I N LD lb N N Q N a
.ti M M N .-1 Q co 00 M N .y T N m N rl n m19
O 7 LO a
In
O+
ILterrq
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
0 0 .-i Ld ri Lri ri ni . L>D o v r+i o o e m .ti o Di o o 14 0 o a 0
L11 LD O n V1 N M W N M n Ln n M N T N m r-
" O
R N m N N N Q CO O m M LD LD Ln M O m W O M LD O O
O oo O t0 N O n N O M 00 O Oi ri O LA N M ri N
60
Q 00 LA M N N n M a .-I M O e -I m LD .ti O N N Q M�
H M M N N Q M N Q N O N Q M Q M n 0
C 9 l0 L/l
7 7
in
U ry
o Q o- m m m Q LD oo m n LD w LD Ln LD o m m m n m o 0
O N N N N% N N 00 m W e n m 0 N m O n W m m � O O p
ovLrim- momLD0onioGiN.u.ofae.�odo 4c Lo o6uiooN
n.�nQnnmaoLDlnNamLo LnmmQo
M N O N Ltl <0 Q N M N n Lp .-1 Ln O n m LO N Q LD
R N 00 l0 Vl l0 H 00 N W 00 N m l0 l0 m N m N O L6 H
Q m
M
O 0 .ti M
.`CD
d L O
d ri
� N
O Ln m aD n LLl) mo m m N Ln m Q o o LD m n o o m Q n m o 0
O a N 00 m M N O rrl n n 0 m O W O N .i N m 00 0 0 Ln
N6 M aG N O M Vl .-I O m G
n N Yl m n .ti a0 N m O n Lp M m 00 m LD Vl N N
LD In n Q Q .ti .1 v1
M M D~l Q O Q QO N N loll L"D
dO Q M M N LD O n
F l0 V1 .ti N fl1 N O
U � O
� N
�F
O N N N O m m N m N N n m
O Q m O N n H N 00 n LD N O m LD Q LD o M N O NfV ry O o p
O 00 e-1 N n O n !T6 .-I Vl ri O1 Q (Yj O O N n O f.1 O
60
LA y LD j0 m M lD n N Q m .ti N lD H Q Vl M m N m m
lD n N M LD .-/ M M N 00 00 Q m n .••j O n l0 yi (I�
MVV N O Q N N m LD LD LD M N 00 H n Q O lD n ry
C a LD Ln .-i
i t at
ao m
f �
a
�3
C V
a
IL
R U O
d
C
d
_ E � _
CL C = 0
M v o otJ a _a y H
C C 3 9 0 3 J = {L W
� w E �� eg m tom ' cE t! C
mz a m E Y c °o u e=n' E baa W c2'u=.
aai 0 ad d3 coyd,O0�ma°iOA ago
D cvfauvA� du Y!u°1-'IM Z zL
o %if'0 0c=mm La La 9ocEom`�ami0o°pc
ZUU{.7V adLLULUdd{gisP .2 WUCL-i
CD H m M Q V1 H H N O . N m Q LD Ibm Q N N Q
H H. .ti .i N M M Q Q Q Q Q 41fQ a N M LD O LD 00 m m
alio<�l
O0 LNQr ONr: LmD`Qm ul-D ,mvHl.n0 .0
mnolDf on Lri ui �N
v o cf oo m miooq 'tOn ocomvaonavlooonNmm
o oti oooooo
O Lll T
LD LD O n m
LD Q m Ln m o ao .� m Q ry ry n N m m m rj
.y M n M l0 N Ol Vl N N O n N l0 N lD N Q n p
N Q Q N N Ln O�1 N V1 T M N LD Q n N n M ry
M
rl
N
H
N
0-
N
d
L
3
V
C
d
Q
X
W
9O N
It
a
W
-4
M
Ni
00 mci
N
N
+� M 00om
00
ori
eMi
00
V1 N lO
3
N
v
111
f�
�o
V O0
0
11i
46
4A.
L m N
o
L�
0f0 O H O
�L O
'.0
.~-1
111
GCA
O1
.1lzl Ln
a 00
o
Ln
TAIuraru:
N Qt .'I
M
n
t00
41 vi n o
m1
c ko LOO 0)
N
L
L f6 L . m
L O
00
O
eMi
00
V1 N lO
3
N
v
111
f�
�o
V O0
0
11i
UJ v N
L � �
O N
0
0
0
0
0
0
0
0
m
O
0
0
0
0
O
00
O
O
0
C
0
0
0
vi
OOOQOCOO
O O O O O O O O O
O I� a}
In M 0 N N Q
O7 M O1 tF m t0 N
1� n N M P O N
N Q1
41 N W ti t 0 N N O
O N t-1 N N O
O 7 �
6 m �
0 0 0 0 0 0 0
O O O O OO O O
N 01 00 10 m O N C I
L u'1 O
QC* N O N
(n 0� O! N 1� M t0 Q i
y �i ui 0 O N oo m at
N Ln V1 tD t0 NCh O I
N '-1 eel •-I 00LL
` ac f4% JJ
L m O
O Ln O c t0 m t0 -
O O1 O1 Of
O tp 01 c� O O p1 o0 N W h -tr tD N
N N w O Ln 15 O
M O m H oo m O M
L N t0 In n M O' C p'I
} m M N � l^0 O Inn -
L Q N N e-1 N m
p p H
N
Ln m t0 N m Ln Ln
O n M o0 O P� O N
W Ln N e-1 V Ln LG
L .� Lnoo rl W m
O v 1` tD N l DD M
d OIN M 1, n V1 LnC, V Q
Ln Ol LO1n n M V
C Q N N N N LM
O
N ~ O
4A
O N 00 1� N l0 DD M
O 01 1-� O a tD CO N
O t0 N M M N
M O W Ln M op n In (!J
L e -I o0 V1 O e} M l0 O
d 401�
m n m m m m ao
N tD N LAl0 01 f\ �p
h W O 1" M N m
W h w O O N m
O M N V M Ol m a 0
m N n N N O
I.L r M m N N N N
Y
C
3 i i nni
W U
H
d
Y
ao
a, LL
01y odi
' c
07 a Z v _� a' '� c o� Oil
W Ltna`��� i
W 4! Y N to
�3333lwn
O O.ti N m Ln to n
W w oo oo oo oo no
Y
C L
d 4l
�a
a°
a d Z
E
Z
a �
aL �
N
P.
pppp
N
1C
M'..
10
N
'O
i.+
N
OD
p
O
N
a
'1
n
O1
't
++
1,
ID
N
M
co
M
N N
i7
O
I't
N
L!
N
1�
M
Gl .
L O
R N 00
10 ''.
n
L O
10 01
N
P
M
N
O
O
N
a
M
y 01
11
O1
01
O
10
N
c I
L 1O
la
%D
0 .N-1
a
'e
a
N
QI t0
IO
do
�
a0
N
M
W
� 00
M
a
N
V
M
-W
l0
0
N
} OD
i+ M
10 ^
Ln
W
A
01
O1
i� %D
10 10
Q A
a
O
10
O^
LM
N
N 00n
O v
Ln
f i
�°
e
p
so
a
00
.i
a
LO S a
O
L.
co
z
G a
O
of
00
a
a -I
1N
00
N
N
C
...
C
1MA
H "1
.Oi
'.,
~
O
O
OM1
~
O
O
d
H N
N
.N..
N
F N
N
a
.OIC
lL
N
fL
N
1L
o.
LL
a
In
IL
a
1L
aL
)
1L
d
ZV!•
a
Z
46 1^
I/F
Z
A*
101-. 16
w
Z
A6
tlF
i/F 16
Z
40. VF
Ik
ih VF
Z
N
L M
10 It
M
OD
Z
L M 00
lQ M N
.l
M
�
O
N
fD
I�
t?
"
',,. y►
V?
IL!',,
Vf
d M M
i?
b1
IIF
I
i?
if►
N!
10
N
Vl
iR
',,
M
O
O Rt
M M
a
O
M
O
M'..
10
O
b
O r4
N MD
.I
OO
'1
n
O
v1
.1 '.
N
N
OD
IA
N
N
O
1�
M
M
P
L O
R N 00
10 ''.
n
L O
10 01
M
N
Of
M
L a 00
l0 M 00
N
a
L O1
M
N
n ',.
01
L
IO
L 1O
la
a
N
M
L 10
1A
N O
L
1�
M OD
N
M
al N
N
tiLn
a
l0
M
L
N
} OD
O
1I1
1
O
>. 10
01
O1
N
LM
N 00n
Ln
e
zm
z
LO S a
^
L.
co
z
w
afO+
w
z
L°
L.
1
N
N
C
m
C
O
O
O
O
O
d
O
N
d
C
a
lL
N
fL
N
1L
o.
LL
a
In
IL
a
1L
aL
)
1L
d
a
a
46 1^
I/F
A*
101-. 16
w
a/F
A6
tlF
i/F 16
VF
40. VF
Ik
ih VF
L .q .. N
Ip 00 M
N
L M
10 It
M
OD
O
a
L M 00
lQ M N
.l
M
L 10
m O1
O
N
fD
I�
L
L P
O
n
O
L N
M
N
O
d M M
O
M
00
H
Oi O M
N
0 M
10
O
ci
4) M
M
O
M
O
11 � N
c
N
i'
i�
M
o
n n
Oaf
a
it
a
',, O
i+
i' co
} M
M
O ! 00
�Nmp
f -I
N
O
v
M 00
01 N I
a
N
-e
�
[9
N
�yy
C 01
O
L OMD 1^A
N
`
i
i "Wi
�
L
N
.4
L
U
U
U
i? [/}
'.. tlF
LF
Y/F
VF
VM 4?
tlF
U vF
V?,
tlF
U VF N
VF
U
A-1
Hr
U 1A
VF
U.
C
C
C
N
y
G
C
C6
C
LLLL�I
C
u
10
3
'Oj
rj
m
y
Q
rdr
O
ate+
Oal
a0+
y
i
a4+
C
V
-W,1
C
i
V
ID
L
a
3
+'
A
7
Ip
C
C
ID
U�
v 7
ID
m
7
1D
O
U
7
y
7.
p
d
3
'O
Q
d
3 a
p
m
7
d
p
O d=
7-
p
.3 d=
3
V
Q
d
3
O C C
O
y C
C
1
O
C C
O
a C
C
O
ri
O C C
cc
O
!n C
C
I�
O
C
v
C
C d O)
a
d
a s
9
Ol v cu
d
>
d
N 0
Q O
ID O)
O)
O CL
v d K
a�
R d
IZ
x
++
d
a a
ry K
++
ev
>
Q d
a
x
++
0)
a 06
p d
m
a
m
a
k
++
a�
>
� ry
a
K
W W
Z
U OC
W
Z
OG W
Z
W OC
u
Z
U OC Lt
Z
me
W
Z
J
W
^
N
rel
rNl
rMl
.qt1
..4
..1
zm
z
m
z
.�
z
afO+
z
z
L°
z
C
O
C
u
C
O
O
O
d
a
d
C
a
lL
N
fL
N
1L
VI
LL
In
IL
U)
1L
)
1L
Io Io o
y 0 0
a
a+
o 0
R o 0
0
o
0o
y n
m
n
o�
y Io
a
,.
N
o
Ln
R 'r
Ln0o
114
d
Ip
CO
i+
P. R O O
M Q M O
a'
IO
R O 0
Q M IA
C
O
R N
Q M
n
M
R .-�
Q N
N
a
O
R In
Q M
O
M
R
Q
u1 , r'
~N
N
N
di
Z
Z
Z
Z
Z
Z
Yf N 44
ih
h 46
Uf
NA N
YF
A^ ''.
4^
tlF
a?
N
411 -
10M O
O
O
O
N
lD
b
IO
M
-I
In
•
N
ID
0;
co RLnC
aeN.l
OO
RO14
L.
O
Oi
L. N
R
N
w;NA
R
R
{fl
cn
N
M
u
O
O
O
O
O
O
.V
a
'L
a
'L
a
V
a
V
d
'L
a
V1. Vi.
ar
v>' vs
e1-
vs vI.
41-
44
in
w.'
V
v!
4
O L MM
Lf? �p In
In
L O O
R o 0
O
o
L M
R at
M
I
L Ill
R In
� i
a
kO
eq
L W
R n
IG
n
L
R
N a� ei
i-
M
a
d o o
0 I' 0
c
M'
d �o
P,
Io
a
a� a
o
a
H
s
d o;
9 rl
o;
MO t`^o ;
c�I
41 00
c
c
��
c 01
a
on+
a
c
`"
i
�
V
4
ur t.7 v* in
yr
U v► v�
ro-
U yr .
w
V,
—
+"
V V).
l�l
V
y
-o
!L
LL
C
;
C
S
U
d
C
LL
C
c
IOi
d y Loy
`
�
y
41
pj
�.
d
y
C
d
d
dj
d
R d 7
Q L w
R
Q
7
d
R
Q
7
y=
'O
q
Q
d
R
3
=
R
Q
Q d
3
-
1�'0
Q
C
R
7 'O
O
3 V
3
3
'p
3
'O
H
,C
V
d d
d y d
V d N
'd d
.' �
y
d N k06
d
K
0�i
CL k
d
.0 N
K
d
x
V
W
tfe
Z 3 me uJ
Z
3 0C W
Z
(n W
Z
v 1%
W
Z
= GG
W
Z
M
N
N
V4
V4
N
N
E
E
E
E
E
E
4 z
z'
19
z
19
z'
19
z'
-L°
z
o
o
o
o
a
o
c
a
c
o
a
c
In LL
(!)
LL
Vl
LL
VI
LL
N
LL
N
LL
of Nl�IIIN
M ' M
N
v a
00 O
1-641.
n
N
n
N 00
� M
N
M
vOf,
M
M
lD
a
�O
V
-
N
a
00
O
N
M
M
M
M
a
y
i.1
eq
�
b
M
ko
0
G� aMi
it ^
N
.Oi
1�
y
2
d n,
O
y
.moi
y p�1
tp
n
M
O M a
v
O
a
L. M
O
z
to
L.
O
z
O
°
a
z'
d
z'
a
m
L
C
a
a
p0
V>
uNi
w
V► -V�
ilf
yr
V?
.R
in
in
wl
16
N
rq
Ln
N
401-
fL
m C1
41
L.01 N
m tG N
LO
L N
M
V] 7
N
H
L N
p
N
O
L O
O
O
O
m O
H
O
O
H N
N
OM1
H
at O
M
H=
O
of
M
41
41 MLn
m
N
y
,
Z
C
N
Z....
N
'.,.
10 M
Z
Z
V>
V>
tl!
V►
Vf
tlF
',,.
V!
V1
',, Nf
1/F
VF I
tlF,I
V!
',, V?
ilf
U V? '..... 11
-"
i?
V1
-1
I�
N
14
n
N 00
� M
M
OD
M
M
M
M
lD
a
�O
V
-
N
� O
N MLn
00
O
W
O
M
M
M
10 eq
M
'
eq
�
M
ko
00 G
'
N
d n,
b
10
O
O M a
M
O
L. M
O
z
to
L.
O
z
O
°
a
z'
d
z'
a
d
a
a
V>
.A
w
V► -V�
ilf
yr
V?
.R
in
in
wl
16
V1 w
v►
4n
401-
fL
m C1
41
L.01 N
m tG N
N
a
L N
M
V] 7
N
H
L N
p
N
O
L O
O
O
O
m O
O
O
00
OM1 O
fNYI
OM1
at O
M
Ln n
O
of
M
41
41 MLn
m
N
y
,
N
C
N
N
10 M
U 16 Vl
w
U V? '..... 11
4& 1
',.
U VF
V1
, YF
U 'f/►
V►
1R
U I
V} 1*
Yr
0
ak
O
0
L7
O
i
Z
C
C
N
O
Q
IOL
m
H
a+
e
°o
O d A
om
n 0
+_'
p
O d
p
C a�
= p
3 0
m
C
L O
IL O IC
O O
fl
C
O
U O
L C
O
7 7
C
C O
m O
y C
a
C
O
a) al
H
C a7 a7
a)
al
41 a)
H
d
al
E
Yp d
C
k
a
L° d a�e
d
ani
d
° d
d
o ani
d
O as
d
.J OG
W
Z
c'i CG IL
Z
U d
W
Z
3 oG
Z
U
W Z
2 IY
6
Z
N
N
N N
M
M
0
°
O
z
z
f°
°
z'
z'
i]
z'
z'
a
c
a
c
a
c a
U 7
(� LL
7
to
7
LL
7
VI
LL
3
Ln
LL
7
LL
L
V] 7
L 7
LL N
N
00
a
to
Nei
07
N
a
O
M
N
N
N
',.
Ln
PIM
O
.yV'
dj Ln
e0'I
41 OD C
i' m G
O
4: V N
n
M
01
O
O
a
a
d .4 O
O
rl
N -I •Ni
W
.y
10 ,��
.ti
10 N
a
O
o�
10 N
N
Oi
of
M
cOyt
10
h
O7
d
R N
N
ti
O
L
10 a
A d=
ao'o
v
Q fOn
CML
M
R
Q
Q
N
I%
H
c
O
0
l0
N
L o
c
Q �y
o
III
V
Q^
V
n
o
en
Q
'011
►m.�
N
4A 46
IR
N
N V?
O
14
M
V VF i/} �/►'.
O
+~+
a
s
O
a
s
a
V
o.
cill
c
a
O
V
Li
H
a
d
O 9
H
O
Z
EM
k
W
H
c7 d
L �.
K
W
47
Z
F
U
d
Z
7 y
x i
H
d
Z
.a
d
H
d
Z
v1
v>
v►
ar
H
.n
-
v>
161
t:
v►
v>
of
4
'A
+�
v>
V1,
Z
'.,
Z
Z
',,
Z
'.,
Z
J111,11
Ji�
Z
i1
iA
iR
Y/F
1 Vt
dF
b?
V1
ilf '...,
if►
iA '..,
i/f
'.,
II
'..., NY
',.. ilf
M
a
to
N
N
a
P.
N
n
',.
N
n
N
dj Ln
e0'I
41 OD C
i' m G
O
4: V N
n
M
01
O
O
N
Q+
d .4 O
t0
M
N -I •Ni
.p
M
10 ,��
.ti
10 N
a
O
o�
10 N
N
Oi
of
M
f0 �
10
h
O7
d
R N
N
ti
O
L
10 a
A d=
ao'o
v
1D
CML
t0
R
Q
01
tp
N
I%
+OLL
+
10
Q
c
O
d O
l0
F+
10
Q
L o
c
c
o
III
V
M
V
M
o
ai
'011
O
4A 46
i!t
N V?
O
N, N
M
V VF i/} �/►'.
O
+~+
a
s
O
a
s
a
O
o.
cill
c
a
O
V
Li
U
a
d
O 9
a
O
Z
EM
k
W
d
c7 d
L �.
K
W
47
Z
a
U
d
Z
7 y
x i
k
W
d
Z
.a
d
a
d
Z
v1
v>
v►
ar
H
.n
-
v>
161
t:
v►
v>
of
4
'A
+�
v>
V1,
L a
10 M
a
to
L w 00
10 n N
N
a
L N v
t0 M M
N
O
L O
m N
O
N
L .-1 O
1Q N' O
.l
Ll
L. l N
dj Ln
Ln
41 OD C
i' m G
O
4: V N
n
co
v
Qi C
M
O
d .4 O
.i
N -I •Ni
M M
oO1+
en
U
i
c M
M
C W 1D'
c W N
O7
d
c
IO
Q
C
c
A d=
ao'o
O
A
Q
CML
7
=
R
Q
R p1
O
+OLL
+
10
Q
c
O
y=
V
F+
10
Q
L o
c
c
o
III
V
o
V
c
o
t/► {A
'011
In
4A 46
i!t
N V?
YF
N, N
M
V VF i/} �/►'.
a
+~+
a
s
a
s
a
c a
o.
cill
c
a
s
V
Li
U
a
d
O 9
E
O
Z
EM
k
W
d
Z
c7 d
L �.
K
W
47
Z
!3 y
L �.
U
d
Z
7 y
x i
k
W
d
Z
.a
d
H
d
Z
v1
H
t:
t:
in
w
3
7
Ln
7
3
V
M
M
M M
U
i
w
O7
d
IO
Q
fa y
ao
IO
Q
A d=
ao'o
O
A
Q
CML
7
=
R
Q
R p1
O
+OLL
+
10
Q
c
O
y=
7
F+
10
Q
L o
c
c
o
v c
�o
c
o
w e
c
o
o
"u c
a
c
Lo
c
c
o
v
d
3
o
c
o
c a
3
a
+~+
a
s
a
s
a
c a
o.
w
a
s
+~+
Li
V7
a
d
O 9
IC
W
O
Z
!7 y
i o.'
k
W
d
Z
c7 d
L �.
K
W
47
Z
!3 y
L �.
K
W
d
Z
7 y
x i
k
W
d
Z
O
a�
d
K
W
d
Z
M
M
Ln
M
M
M M
z
z
z
m
z
z
o
o
z
0
B
o
0
.�
o
c
a
a
c
a
c
a
Zo
c
a
c
a
c
a
Li
V7
ti
fn
ti
N
Ui
VI
U-
(n
ti
In
DN rm
C
C 00
(A rn
rn
G m
10
C o
c
C
C a o
a
Ol
L
M
r
L
Ifl
�
N
N
Itl
01
N
too,
H rN..
!�°
H
;9
z
N N
f1'
0
40
d
f0
o
z' 3
.a
4w
G7
o
41
G7
o
41 N
v
Z
Z
Z
Z
Z
Z
V►',. V►
iR
iR
An::
A*
iA iA
0.
V). J^
tlF
LL
V) {?
ih I
i? N ',,.
vi-
fLD
LDV
Y1 Cl
CO
M
M
01
00
OD
, O
00
00
M
CO,
N
O
N
O
N Npi
n
L
L
L
to
L ,
Do
L
,
e n��..
O;
01
M
N
M
N
N
c
N
N
a N
%' rd
Ifl
L
M
O
W
L N
O
L.Lcri
i
.O
L
L
•
L
L
�N
L N
rL
CL
a
a
d
a
a
vi-
vE in
w
+n in.
W
O O
O
O
0�1
OO1•
p
ILO
L
L n
n
r•I
M
r 4
01
ai P
n
'
•Ln
Ln
UD
n
i' N
M
M
�' N'
N
i' e�•1
~
N
e
Lf)
M
C
C
C
LCli
d
Go
M
Ly
N
L
L
L
L
L
L
L
L
U t? 4/f
dF
V N
i/F
ire
U N11 iA
i1F
V N s/f
tlr
U
V► ih
Nf
V N i/F
W
3
c
3
y
i0
0
U
y
a
Ch
U
V
N
e rf
m
•V
to
(sA
N
G
U
• A i
y
�+
O
U i
y
O
N
y
N
N G
10 3
3
�0
7 3
�p
y
3
O
y 3
G
y C C
O
C
c
O
p c c
O
c c
O
c C
O
c N v
O C c
O
V 0) C
H
O)
d w
H
0�
a
y
0°
> a
-W
IV
> CL
w
x CL -W
a s
a s
a 9 ul
Z
W U
W
Z
U OC W
Z
H OG W
Z
U
OC W
Z
0 OC W
Z
a
z'
!�°
z'
;9
z
10
z'
m
o
z
f0
o
z' 3
.a
o
o
o
v
o
LL
W
LL
Ln
LL
W
LL
Ln
LL
N
LL Ln
y M M
n
C?
COO
0-0
d O
u01
u01
d
G) a
O
—00
w
r4
Ln
Q 10 100
N
Q
N
N
Q"
elQ
Q 10
M
!O
Q
O C-6 V
oND
O 1r,
1c
V
,
O M
al
„�
O
O C
N
In
I
O
F- N
N
r.
F- en
v
H N
rq
Z
Z
Z
Z
Z
Z
i/f N
M
iA
iR
tlF
i/�
ih
Yr
i? N
VF
iA
SA
i�r '.
i/} V� iR
.i L
co
L
'O
oo
a
n
N
O
O
O
'l
o
N
CA
LO
N
YD
-1
L N O
M
L n
00
�
L O 1
0
O
L
L�
�
�
L � • i'
41 M
N
',, N
O
O) m
N
4)
O) M
LA
n
Q1
} a1 M
a '''
} N
10
of
} n
n
}
} N N
}
L 10 00
L 14
I
a
L
v
L
L M
�" 4
~
L
p a -L N
..
p a
O "'
O
O N
N
C
L.
IL
�► v>
ur
v►'''
in
an
,�
v> an.
yr
.A
46
dr
AN
L N O
mm
N
L O
O
L 00
O
O
V?
N
L
M
L V
mN
10
n
00
b
L
41 ei N
a
d
,
In
41 O
N
N
d
1
d O
M
N
d
} C N
0
} co
OMD
} 0
}
} ^
}
C 0 O
1^O
C a
M
Cy N
a1
C
Gy
C
N
M
C
V Y! L!
OF
V N N
YF
V iA
i/1
Vt
V
N i/4
tlF
V i/F 1/F
tlF
V Art.iR N
C
Q
O
OZI
Oi
m
H
H
C
T4FA
of
C
N
7
0
v
d
Cl
O
O
y
N
01
d
a)
O
u
d7
d
a d7 d
�R
3
A
0]
3
M
0
>
7
Q
ce
0
3
R
0
>
3
R
Q
3 A
a» Q
3
,O
7 .a
oC 3
'd
d
�'
d 4)
d
H
d
y
F'
N
d d
eal d
d
F.
C > C.
&P
> >
C.
a+
al >
C.
a+
rl
> C.
�+
K >
C.
a+
Zr> C. �+
J O: W
Z qu
O: 19
W
Z
�= 0:
W
Z
N
O: W
Z
F D:
W
Z
V D: W Z
Rt
Ln
1A
N
N
N
E
E
E
E
E
E
z
0
z
3
0
z
B
0
z
.4
0
z
°
Z' W
0
LL
(n
LL
(n
LL
(n
LL
Ef)
LL
(n
LL (A
00
Nr!
N O N
yy
r4 N
(D °°
Ln
DD
O
D
D o v
ro
a, ap .,
u) a
to
O1
"q v
d
�
d
d
d
ami
Z
Z
Z
Z
Z
Z
VF V}
V}
Vl Vl
tlF
V►
V►
Yh
Vl V}
d}
i? V►
in
V) ''.. 46 V&
ao o w
L
L
L
L
L N lA
LA
C1
L N ''..... O LA
d
d
d
d
d '^i a
ren
N C ern
to v
°D
} .4 ui
ID
m
O
o
O
O
O r4 e
p a a
aL
aL
vF .!►
vt
46
yr
16 V► et
L
L
L
L
L O
<D
L t0 O a
d
4)
d
d
d M
Md
a
o
N M
N L
C
C
C
C
C O O
a a
�
U
v> of
U
v> Vf
+�
U v>
v>
a► U
V! V>
of
U an of
LL
LL
V
G
SO
'd
N
w
w
m
c
rl
O
N
N
O
L
�
O
N
N
N
M
y
'O
c
v
'�'Cc
3
>
3
a
>
3
m
3
I*o
3
la
A
ch m
d
y=
'O
O
d
y=
D'
=
D
O
a=
'p
O
O d=
'p
D
'o 'C
O�
7
y N
�
c C
d c
F
d
3
d
7
d d
7
C d y
x
> a
d
a
X
> 06
d
-W
a�
+L+
c CL
F
di
d
M
o
cc
> 06
d
F
di
ev
O
+� > a++
F
d
F
> CL
a
H
X
OG W
Z
a
FOC
ul
Z
o x
U W
Z
o
N
u
Z
O al k
N LY W
Z
ev x d
ce CC W Z
OA
IN
I
Ln
Ln
Ln
to
ZZ
y
o
a1O+
a
Z
v
�+
g
Z
o
a
Z
o
o
Z 1O
o
c
ii
�'n
c
�i
�n
c
ii
a
V)
c
Ui
Ln
c
ii
(nn
c a
ii Ln
to
m
IM
�o
a
L O
im a
n
m
o
o
n
m
o
O
o
to
0
o
o
a
ui
m
N
M
y m
o
0
M
m
y
t0
O
G7 N
L. )IS
O
,
LA
N
10 L. n
0
n
LM
m
tri
n
O
N
+�+ of
10 N
Ln
o0
1A
O
4w M
10 ch
c
O
0
Ch
[O
rf
++
a,+
o
W 171
*+
N
E
E
.-i
o
C
mO
a
O)
17
O
acc
a
_
00-i
T" 1'
0
L
V
N ',,
L�
n
L O
a
L
V
14
14
=.aa.
O
a
1n
c
ILL
a
V))
O
a
U))
c
lL
O to
w
a
1/
H00
n
w
O
Htooln
W
V VF
h
Fa
V V1
V1
dFil
H
H
C
m
N
N
C
N
I
C7
47
Z
OU
Z
i
Z
Z
Z
Z
O
V?
V}
N
V?
N
tR
VY
V}
.
C
L►
{/►
th
CL
V!
N
tlF
'',...
Vf
iR
O
LO
m
IM
toN
H
L O
im a
N
O
O
N
M
O
m
N
0
O
m
�i
m
N
n
m
'..... t0
N
.f
ai N
M
t0
O
G7 N
L. )IS
O
17
LA
N
10 L. n
0
n
0;p
& O
O
N
@ ui
O
O
O
10
O
a
[O
rf
++
o
W 171
*+
N
E
E
.-i
o
C
m
a
N
17
M
11.0
V
L.
_
00-i
T" 1'
'"
L
V
N ',,
L�
n
L O
a
L
V
14
14
O
a
1n
c
ILL
a
V))
O
a
U))
c
lL
O to
w
a
1/
O
V).
li Yf
O
V►
W
V VF
h
W
V V1
V1
dFil
d
C
mmmi lK721Ii7ul�.7ul�u�i'i7uIL'2IW7311� i .31iff .
L a
m
Lm
Ct
4m
O
L O
im a
O
O
Of
a
L n0
m a
O
m
Lq
L O
10 rn
to
N
m
N
L
R
1-1
L
M
ai N
M
t0
O
G7 N
tri
N
d ri
LA
N
(4
a
G) tD
CA
t0
N
0;p
00
O
O1
O
a
[O
rf
++
o
W 171
*+
N
E
E
.-i
o
C
m
a
N
17
M
11.0
V
_
L ri
T" 1'
L
Pt
N ',,
L�
n
L O
L
V
c
LL
a
1n
c
ILL
a
V))
c
1=L
a
U))
c
lL
a
N
c
IL
a
1/
V i?
V).
li Yf
V VF
V►
W
V VF
h
W
V V1
V1
dFil
d
C
C
E
LL
OU
v
i
=
O
w
C
1L
N
CL
M
94
R.
E
U
LP
N
N
f V
d
�'-=
10
G
H
C O
3
=
+O+
m
C
N
'd O
=
M
C
H
'O d
!_
+�
m
Q
to
v
d d
10
o
N
C O
t0
Q
O 3
C
'p
C
O
3=
O C
C
O
C 7
O C
C
O
C O
O C
C
O
>. 3 "a
O C C
O
7
C
'p
C O
I
y
H
m 4i
d
m a�
d
an d
°'
a d °'
7 d
d~
„ >
d
a
K
++
p >
a�
a
K
++
a�
>
O d
a
K
++
d
>
O a►
a
x
++
d
> a
E d �e
++
d
to >
d
a ++
x d
C
w CC
W
Z
C7
W
Z
U OG
W
Z
U 9
W
Z
W W
Z
C
w w
W Z
1-1
t0
t0
tM0
tRe0
n
n
E
E
E
E
E
E
_
_
_
_
c
LL
a
1n
c
ILL
a
V))
c
1=L
a
U))
c
lL
a
N
c
IL
a
1/
c
IL
I%
M
-
n
ILO
d
2
00
rq
d
n
10 to
0000
23
C
10
C
C N
N
=
L
L
L
L
L
V
'.,......,...
V
L
-
VF
N i/? iR
'1/F V! W
i/F Y► N
z
iA
N
H
z
',. N
v>
vs,',
w
v►
v►
v P. m
Do m ci m
M %0
O O
ILO n
^
ILO
d
Iv o
00
n
n
d
n
0c
0
^
0p
n
C
n
C
C N
N
=
L
L
L
L
L
V
'.,......,...
V
L
-
VF
N i/? iR
'1/F V! W
i/F Y► N
V yf►
iA
N
H
V LF
',. N
N
713lrPI-31ate.fur.3IRralll�.3mulj6r'all�.mlr.�1lr,-:
d
N
d
d
n
N
n
C
n
C
CC
n
L
L
L
L
U-1-—
V
'.,......,...
V
V
-
VF
N i/? iR
'1/F V! W
i/F Y► N
C
E
H
E
H
r
N
H
C
z
H
z
Ol
IL
li
3
!0
y
H
z'
SO
z:3
c
aL
O
O
d
a`
O
I a
I
I
O
7 pC
I0
D
d) 3 03
D
2 3
O RCD
7
7 f0
Y 7
O C CO
O
O
O C
�!
C C O
C C
z
cc
>
'coC
°_N
a
F
z
W
c
>
W
z
W
n OC
Z
z
L7 IY Z
3 12 Z
an
of
ur
,n
rn
yr
of
v►
yr
4611.111.
713lrPI-31ate.fur.3IRralll�.3mulj6r'all�.mlr.�1lr,-:
d
N
d
d
n
N
n
C
n
C
CC
n
L
L
L
L
U-1-—
V
'.,......,...
V
V
-
VF
N i/? iR
'1/F V! W
i/F Y► N
C
E
E
C
I
r
N
C
z
z
Ol
IL
li
3
!0
y
H
z'
SO
z:3
c
aL
O
O
d
a`
O
I a
I
I
713lrPI-31ate.fur.3IRralll�.3mulj6r'all�.mlr.�1lr,-:
d
N
d
d
n
N
n
C
n
C
CC
n
L
L
L
L
U-1-—
V
'.,......,...
V
V
-
VF
N i/? iR
'1/F V! W
i/F Y► N
C
E
E
C
I
r
N
C
z
z
Ol
IL
HC
3
!0
y
H
z'
SO
z:3
c
L
O
O
O
o
O
7 pC
I0
D
d) 3 03
D
2 3
O RCD
7
7 f0
Y 7
O C CO
O
O
O C
�!
C C O
C C
a a
cc
>
'coC
°_N
a
F
F
°.
W
c
>
W
x°x.
W
n OC
Z
OC Z
L7 IY Z
3 12 Z
^
in
n
N
n
n
n
E
E
E
E
E
E
z
z
z'
o
z'
o
z'
z:3
3
O
O
o
O
O
c
>
3
>
c
m-
>
c
>
>
cc
>
>
>
>
c
>
3
B
L
d
}
L
L
i
-"uimiz--
N
eo
D a
O
H
a+
d
Z
MI IK--
L M M
}
41
c
L
c
3
LL
c
C
10
O)
O
R d cc ~
J11 W Z
O
d1
O
a
E
a
E
a
E
_
_
LL
{n
LL
(n
li