Loading...
07 - December monthly financial reportItem No. 7 i TO: Mayor, Mayor Pro -Tem, and City Council Grayson Path, City Manager FROM: Gene Anderson, Finance Director SUBJECT: DECEMBER 2021 FINANCIAL REPORT DATE: January 24, 2022 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 December 2021 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections reported are 11.72% more than what was reported in 2020. Current tax collections this year are 29.13% of the tax levy vs. 26.65% last year. 2. Sales taxes are down 3.66% from last year ($86,531). 3. Hotel occupancy taxes are down 25.77% compared to last year ($72,829). 4. Franchise fees are up 6.88% compared to last year ($56,934). 5. Permit fees are up 89.97% from last year ($41,197). Both new residential and new commercial permits were up significantly. 6. Municipal Court fines and related fees are up 14.23% compared to last year ($6,572). 7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed beverage tax, and other minor revenues. This revenue is down 11.39% ($18,860). 8. Sanitation fees are flat when compared to 2020 collections being down only $16. 9. EMS fees are down 5.23% compared to last year ($41,949). 10. W&S Administration fees are up 24.48% over last year. This is in accordance with the 2021-22 Budget. 11. Total General Fund revenues are 2.82% more than last year ($197,778). General Fund revenues equal 28.19% of the budget with the City being 25.00% through the budget year. 12. Total General Fund expenditures look like they are up 67.13% ($3,557,089) compared to last year. However, this expenditure number includes the $2,500,000 loan that the City gave to PEDC. If the loan is backed out of the expenditure totals, the increase would be 19.95% (1,057,094). General Fund expenditures to date equal 34.17% of budget (24.52% when adjusted for the PEDC loan.) The City is 25.00% through the budget year. 13. Sewer revenue is up 20.52% ($351,903). This reflects the gradually increasing rates that the City Council has approved to fund the new wastewater plant. 14. Water revenue is up 5.67% ($119,291). 15. Other revenue sources are down 4.64% ($7,402). 16. Total Water & Sewer revenues, ignoring transfers and adjustments, are 11.67% above last year and represents 15.58% of the total budget. 17. Total Water & Sewer expenses are 0.35% below last year at this point and represent 14.70% of the total budget (31.67% adjusted for debt payments to date.) while the City is 25.00% through the budget year. Departmental Expenditure Summary: At this point the City is three months or 25.00% 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 six departments whose expenditures are over 25.00%. 1. City Council-53.03%.The overage amounts to $27,387 and is due to making the annual insurance payment, public notices, payment of ATCOG membership fee, payment of redistricting consultant, and payment of the elevator maintenance contract. 2. Finance -28.58%. The overage amounts to $16,492 and is due to the annual insurance payment, training expense, and the annual software lease payment. 3. Public Works Office -26.52%. The overage amounts to $3,803 and is due to the annual insurance payment and credit card service fees. 4. EMS -35.74%. The overage amounts to $296,857 and is due to purchase of minor apparatus, annual insurance payment, equipment maintenance, credit card service fees, and purchase of capital items (ambulance and equipment). 5. General Expenses -37.21% -The overage amounts to $415,059 and is due to making full payments to the non -profits and the first quarterly payment to the Lamar County Appraisal District. 6. Cox Field Airport -34.39%. The overage amounts to $61,714 and is due to lot mowing invoices from the summer just now being turned in, high utility bills due to water leak, and the annual insurance payment. 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. Ln 00 00 LO N N N N l0 M M rl 00 n M M 00 00 O N n w r, N m'ITn N O LO m It M N m m f\ wrl [F .-i 00 Ol N N Ln o0 O1 a -i Ln 00 O1 O.P,co 1 ^ O M G% a Ln 00 n N 0-0 Ln N^ 01 Z N N Ln Ln Ln M � m _ i/F VF V1 rl 00 t` 00 LO LO V N N -1 NO'.... N im It va, n n ''.... , Lo Lo ri Ln Ln OLn Q O M Ol O1 00 N V m f\ N Ln m V O0 m m Ln N 00 a L L LO V Lq 00 r\ rl LrO Lr O1 01 O W M N 00 �� ko H r` 000 N el 00 m N M ai N' N O N f` r%Z N a -I 4 I h N w O O1 V 00 0o N O LO �r F\ M F\ f` Lf1 O W M 'tt n N LN ri ai fy LI:en v ri ri -i n a ri ++ Lo ri o 00 00 m r, m r, O m of ri i L - - F F- io P- LO O Ln O10 a% m N M O1 m LD N LD M O1 O N Ln N � N oN 00 oo Ln 1 n m O N a 3 > N 00 LO �..% N N n 00 a-1 M, x ca W d N x +O+ LL > C ccO N V f6 G N U- M O 0) C ++ M LL Q1Y f0 mO Q) O �"' f0 C H to 2 Li O_ U O Ln w Orl N M T Ln r\ 00 O1 r` r\ r\ r\ r\ r\ N N r\ aJ as 7 3 N C 0 M � a � La LL cc a o c_ x ~ LY Q O LA f 00 00 v fdY Y � C L Q N C N N H N (x0 N ti O C O E LL H H Om O V w N N U C N N x O LL o m 2 O O O C O 14 0 0 0 0 0 0 ti O O O O O O Ln 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 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 M ow O n to r n NN N M O Nmadoovrri.-iooioorioo$O In lD E!1 N . N n w n ut N N In m N n N Ol rl N Q W O Ol 1I1 tD tD Lr! M O mOo O m lD O Q L Q 0o O tD N O f� n Vl m m l!l ai n o Vl m m � tD O {D Y N m m M Vl Ill n 'i N N N O L at m Q Vl N N rI IM N m M N rl Q n M lD Q N N Ill Q M O N n n l6 I!) O 3 IL a 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 00 0 0 0 0 0 0 0 0 o p 0 o er oo � a m o0 o ai od ri of o of to 00 o ai c o ad � o 0 0 O O at W V1 tD Ill tD a1 � O% rl V1 n Q Q In N M O n ao r, n o Q N o Q Nm In m m In o rt N o pj y I: Io 6 H c6 " 6 mm m Ln In H m -* o o 00 al n n Q IO ID N W n N Q m a al O N N M ID In y Ill m N N Q O N Q m N m tD Q eT M n ID +j CrI C 'Cr I� vi H ti ti m H M H in Ln U N 4& o -- m w ry o In In Q o o N m rr ' i o o Q n vl o Q o o o In ao 0 o In N rI n oo Nom o0 N Q Di o v a In O m o 0 0 O 'al O Q N N O 1p l0 f� O Ill N In ID Vl N O N W n M I O O N m n a1 n v1 O n m m M o oo D ID o m oo ti rt Q o c N o0 0o Q oo m oo Q m vl o m N M ID Q wD In o oo a, l0 N H a m N ai m N 16 o N l6 N o Vl O Q H a 3 O Q N W ID 171 M O m n In tlf N W n oll Q IL F H H � N o In n u m rI N O M N M 0 Q o ID ID Q o m oo Q n Q 0 0 O rl N M n CO N Q Cl n 0o n Q O Q W rl O N M N N n O O N oniof vviviocQluDirrivr�0rcinirciocl�oodl000rl .� o �D N m O to rn m ID N n N oo m m o vl �D m O W N n N ID ID al oo W ID N N rl W m Q N N n O H IO H m m � Ol H I� Vl H m ID 16 o I!1 O n N N n o M to O n m m m Q tD M Vl lD N to n al co w N O N N .--I I!1 N M N N r1 N ID Yl H H H H ry N U 10 O o m N al Q o oc Q In o n o N m o vl M o m n o ao .+ 0 0 o m v, In o ID -+ o m Q o0 0o Il� m O� v m o rn o.Ln o H o m N m li vii o m� jp n ID a1 M m ti ti n m al n o m at q1 0 N O o0 N 3 Q of v c H v 16 w w a oc �p N N N N M Q W N N N I!1 tD M N ID Vl Q1 d � M C O H $ f/F A 3 9 C C ` Q LL 7 c A U O QI C d m £ A C Ul JC T NH d d M c H £ to m 0 a° ei! G rn + a s d 0CL. m w sm E c e c o o d d E �� c W e LL 0 GJ CL O 10 � a N ic Rt J X 3 9« � W J d d M ` C i zUUUFUi iL U0 W a0. {A {IlF(7d W Ua J(j O UID �.Q-I--1 NmmaaaaaaasNY I~D w'DD w 00,M O n ID ID w m m o W ID Q m o o In m n o m oo' o m n O O O N al In Vl N al m N q '-I N W O Q N n O M M O N 'i O O N o r.i Io v v W H M M H M c M o M W l0 0 M 0 o Ln 0 o 0 O M w Ill r n m N N o ID w m M n N M ID .ti co O n M ID N a1 Q Q Ill M m M o H N N Q r1 O {/i Ill t0 O Q l6 n Oo a n a Yl r% M' V1 V1 N V V O O QI Q M N rl Q N m N N n ID m m oQ m b O N N N N P% Ril a� L 3 a+ 'a C w M X W d 3 c N d � 25 7 3 y Y y f6 C CCC a o x ~ W O Z H O L F 0 3 r Ln O O 0 0 0 0 0 0 N O O U/ N U1 0 Qat 1-4 L n lD N L ai H -i l0 In M 3 X N O ri a s U N N N d 3 c N d � 25 7 3 y Y y f6 C CCC a o x ~ W O Z H O L F 0 3 r Ln O O 0 0 0 0 0 0 N O O U/ N U1 0 o 0 0 0 O 0 0 0 O o 0 0 0 0 0 Y9 O O 00 H O N m 01 DI N n M lD O L VI Ln DY O N oo oo 01 O o di N h lll - lMD N 0 Im N N H H v4 0 � T In IL ao QOOOQOO O o 0 o O o 0 0 N M N N M O N O L. 1n N M t* N 00 M m n O ul Lm O N D W LO toll N .N-1 WtmD m y .ti Lr! m m n m m O 7 mal U 0o N m rn a n N to om m M n N M N 0o M W ri 'c cj M n N O N N 00 ti o a a o0 0 o rj Ln m Ln N m Jed N Ln L" VI a Re Q: RCZ L 2 T a O n a -i O VI Ol N rl M O N O 00 � lD .r l4 Ln v h a s R a N a ID a m p m m lD tD N N Ln = Q N � ~ N U � n N vl O w m O 1*t 1� M OI n O M in m o0 M n O n O O N n 00 W N O {A 1a nm o m mLn y 0 Ln V N N M H N L Oi Z O IL .-i 44. O lD o w 1!I N N C N a-1 N o0 N M W O M LL n N 00 M M^ O L , LL O N N Ol Ln to m L c a, (A a3i oti � to L d 3� N y C = LL L = O u E L d U 2 2 3 £ E a o o 2 2 t m �'p9 w d O. yZ m Ou'Li'a m oa}i m In v v .%;z++ w R O .y N m Ln w n oo oo co o0 00 00 oo a+ = L yd L E Q Z 2 0 6 O I H 00 O n OD N ,.4 N oD d p 01 Of 16 mM N OL -4 o 0 ~ Rr In Of O 00 Ch cn a a p�j LA O 011 Ln OL cn CA al w 0 A N ~ e ZN n M Z r'1 O v I Z V M � O O 000 n L6 d ad -4 o L d'r',v O 10 a Lo D N O1 4'V N Ln OL F CA E w 0 A N ~ L I, n M L r'1 O v I Z V ol ani y u N ri ',, L► VF N 00 n N rl O L u1 O L N O IOL G D N O1 4'V N Ln OL F CA E w 0 A C c y Ln c a N M 41ti c r'1 Z I Z V ol ani y u N ri ',, L► VF U N 111 11 11 V LA a WMEJMKI.21�11MIW2 7 r, a, ''..., 00 11 O 0 LL M MI IR i' 06 4w M G D N O1 4'V N Ln OL F 4m E w 0 A of N _. c a CL 0 a r'1 Z I Z V U ani y u d ai ri ',, L► VF 0 4J LA = LA a C E o C c n c o c O L ' N E d W ani x OC W a;'i Z ani U 12 x W Z Nco 0o r, a, ''..., 00 11 O 0 G 11 M MI IR i' 06 Le�O M G D N O1 G N Ln OL F 4m L' w 0 A of N _. Co a a r'1 Z I Z V ulllC�i]Ili^JI�e911P�]IF', 'Folil 0011 110 u181@i]iYT.�l�dllf �i]u N oq 00 00, Go co N M MI IR i' 06 Le�O M L D N N L N Ln OL L N L' ri rl L a a r'1 u181@i]iYT.�l�dllf �i]u N oq 00 00, Go co LOno M MI IR fV 0 N 'I O D N N C N C v' N L' ri rl L ri rl r'1 3 I � V U Z Z U ',, L► VF LL L►.,'.. N LA LA c O n N O L ' N E C o z L z O m z B o, d a z a I 3 W c 3 m m 0 0) 3 p co c O E O c a Om LO f+f CAAj 3 oC W Z W W Z 'u'JIC�ell9 u7111Cti]IIIE,I ..711Pi711 c 7 LL c c O i U ro O c c O N � Ci U w W. Z co N LOno M Ln IR o a O O 4) N O M N N 1 N N D ri G ri rl r'1 Z Z 4A. ',, L► VF V► L►.,'.. N LA LA n n L L ' L o z L z O z B O a z a I 4.01. 4^ ,A M M 1. 00 .d L M M L IO O c a Om LO f+f CAAj c c 4a c c Ln LL C lL � LL Ln L L lL L LL (n V ' U a� ,n u�' <n v► w V r- 0 O V c L. C C i J N +35' p U d i G m d 0 w H R N N~ > 3 O. tL CL Q!W Z J cG W Z rl N M It w I4% N ri .� ri ri rl r'1 n z o z z z B z .�, z 0 z a c n c a c a c c c a c LL Ln LL to lL Ln LL Ln ll N lL (n LL (n y h h i` c 47 'o" to `�° � ti rn [�1 i� N Y1 dd p C ppm 07 i� m V ~ M Tr L40 G ch G~ 0 M O C u+ O 40 4a Z Z Z Z z Z N N M N N tlF ,.. VF N U} N N VF N N N} N N It Lr) In RT a d' y y a cs a ^ a Iwo Ga► O �L O �L O O O O a a i. a L a L a �L a Li R n n LM 0 `m n n .M1 "! G7 ri aJ of �� d a v a1 0 o G7 LMLnLn41 LlN C 4.0 C 41Ln C ... C Cy L L L L L V V V {.i N NII Vt N N tlF N N VF C C LL LL C C LL C U C U LL 4 C 0> > C t'L t LL W y �+ i + a i 3 eo = a 3 +�+ m v R d m C c d= D 0 = O 0 d 0 m in C C L. C g N Gam! v N 'O d d 12 i u O� y d m K d7 Q N K t x a d d yj K 3 cd W z 3 oG W Z ( 9 W Z V W Z x S it x Z a N N rel raii N N z' c 3 0 a z' c '•3 0 z' 0 z' c 109 z' B z (L UI Il (n (L VI (L (n (L (n (L E?,3I 4^11 er H 00 uD ri wIrw 1-4 N N N N ''.... EO N Go f\ ( O N � 'i O A a N O N W4.. M M N Eo M M Go d ED ' O to Z Eq n ED .0N 0 co w O p Q a a N n N Q~ 10 N ~ 1d M O N to N O N N d 01 D O O G: F Ln oc N d7 a H m IM N 47 N - a N i' M .�- M co dr4N � .Z a .; O N gco O N M N O c a ENN r-1 ai O H a c O Hv LL M H (n LL n H= (n (n C C� M M oma+ C a` C M C C N VN .Ni Z Z � Z Z Z II Z +n .n et vA q^I w +n I 'v► .rt U +n ar v► +n U N U1 0 H 0 M 'i M R �D n � V N m R A a N N W4.. '', H N Eo N eq N .0 ''.... R 0 a 0 M ~ co w O d E\ LO 'y N Q7 O 10 N N 1d M O to O47 m C o d CO Gi '1 M Ln oc N d7 >. co 'OD N 47 N - a N i' M .�- M co dr4N � .Z a .; O N gco O N M N O c a c L. O c O c a c O {n LL M LL (n LL n L (n (n C C� M M oma+ C a` ..�Ii�i�Iu�aie.�iloil©IiI©rai©i®Iiloi©I�©i il�� Ile^, L P m N n N L ri ET a 4 N O M V N m R N L. N fn Ep N N eq N NEMD M M d M M d E\ En 'y Q7 O O O O47 Q1 T CO >. z >. co 'OD N B M M .�- M co a 9 co N gco a c a c a c a c c a c (n lL {n LL M LL (n LL n L (n (n C C� M M oma+ C C M C C N VN .Ni � II UU U U V U u► v► vt +n• +n• of v► v> +k � v► m v► +n yr LL C f6 C V VE 3 Y O to �_ C N LL co � a ce N 3 Oy a -W O i y N 4l O 7 Q M Q c C 7 N +' Q N& 'p Q) R d V p C d ++ 3 ++ LL 7 3 7 7 3 'p m 113 d d F C d d 9 N N N y .60 H d y H N y H N K d i d K N d X M R e N p Gil K d O d K cy J W Z (i W Z U W Z 3 Z u W Z 2 0C W Z NIn N N N M M z.� z z z B z z .�- s� a c a c a c a c c a c (n lL {n LL In LL (n LL n L (n (n 0 y N o N m M a N •+ Cf to N UD (t oIn N M In H m O O m IO m Ln m m L 1 d N .-I O Q% N o Ln Q7 N NQi co O Q en en m Q N N y M N N Q 000 q N V Q rl N Q z z o °D V c 01 OL c c z C c L QCJ� 0 L L LL (n L N LL L Ln LL (n G N aj Z Z Z Z U V1 Z tlM U V4 Z OF V V1 V> [? YF VT i/F iR Vi• V► I& ',, Vb. ih Ol N iA 0. V> V) tl! v rl 7 N M 01 O N m N O N N to N Irl M Irl M H0 en 0 O M O O R p e} L n l0 N n N L a 10 a n N n w L N l0 M 00 O n .I L M m, 1 U M rI L �..� 10 p M f0 V IV M M o M to N ... d% O 0 14 ,K d N M a -I ~ N N 7 7 3 3 O , O I O O U O U O U L y V W. L 1a ��., O Ia 10 O L q M a M L l0 IQ N qe CD L l0 00 M N O ', L N m O N O 0D m l O (O , m Mlyrf 4i M m L 1 d N .-I O Q% N o Ln Q7 N NQi co O q Ln C z z o °D V c }g z c c z C c L QCJ� ~ L L LL (n L N LL L Ln LL (n G N ll {n U V1 V► tlM U V4 VF OF V V1 V! tlf U V! V1 W U VI. V1 tlF U 41 46 N LL C O LL ` (A d 71 U V V 10- yy {/f U H w j m N 7 7 3 3 , U y U y U L y V W. L 1a ��., O Ia 10 O O cz- +L,+ 0 A = 3- +2+ O 10 a 3 +�+ ;o G A a 3- O 10 y a +�+ Io G O 7 G L C c o 'V c c 0 ' i C c O 'V c C O 3 'V C C O U y c o c 0 a+~+ > a > a+~+ _ > a+~+ > a+~+ ar �. W Z i d' W Z ri ce W Z � W Z cc L �. W Z a 92 W Z M qt M m M M M z z z }g z z z C O O p O �O LL (n LL N LL Ln LL (n LL N ll {n d a d n L. O rn m N • t6 m m N N N a'' V o o d 'I N k M G7 N N i' N N p da C 41 C m pV Ga O IO aa, a Q CNL .O1-� O a G `n U-11 C z' C z' 14 z' fl z !3 z' Ly c a c a c c a c a c LL V) L=L U V4 i/F iR U V4 V4 tl4 U V4 4A. VF 1 Ili U V4 V4 tl4 1 ISI V! V4 1 11 tlF 11 U V4 111 V4 N LL Z Z C Z p Z Z d Z O V4 V4 W U 4A. V4 44 H O V4 V! tl} V4 V4 tlF Im � i/4 N N 14 V4 V4 U U •m V N n L 10 co Ln v1 N (A L m ey �y � O i L l0 p U ' L l0 o L l0 'O 7 L m 7 H O dlOD coW O 1�0 > O O y 7 !�0 N 7 1�0 A 3 C O C O 7 C C O 3 p C O C O 99 3 C C O y 3 C C O C 7 O C fl C O Q) 41 y 41 d d O� y d H d N� m N d O N K d cr N k d �+ � K d R d k d O d t N O d K d IL ce W Z W W Z U O: W Z H C: W Z U c W Z (;J W Z ..�wc.�iolw©i�Iilolil i©iow©IiI©ioi©i©iow©pis^ m OR CMO L. .Oi m N � t6 m m N N N a'' V 47 a a d 'I N G7 N i' N N p da C 41 C Li w .lzpq 4 N z' J9 z' 14 z' fl z !3 z' c a c a c c a c a c LL V) L=L U V4 i/F iR U V4 V4 tl4 U V4 4A. VF 1 Ili U V4 V4 tl4 1 U V! V4 1 11 tlF 11 U V4 111 V4 N LL 7 C p 3 d O U U H O c Im � p p U U •m V N To •V i y (A y y i p U o 'O 7 r0 7 l0 L 7 1�0 > > 10 y 7 !�0 N 7 1�0 A 3 C O C O 7 C C O 3 p C O C O 99 3 C C O y 3 C C O C 7 O C fl C O Q) 41 y 41 d d O� y d H d N� m N d O N K d cr N k d �+ � K d R d k d O d t N O d K d IL ce W Z W W Z U O: W Z H C: W Z U c W Z (;J W Z z' z' J9 z' 14 z' fl z !3 z' c a c a c c a c a c LL V) L=L LA LL (n LL (n LL Ln LL (A 01 00 P M 11''1 rL O ti N 100 O a M d01 n 07 MCc LM t4 N Qi N p Qi Im M b Q1 m N Lr)O ` b R M 0 M M @ 00 LO p 00 N "� l0 p m aq * p 1n N N 1�'0 0 O N °1 41 41 Z Z Z Z Z Z VF V► df V} 4^ 4& V! Vl In- in V► 4* ',, VF V► vi- V! V► H OMO T a Ln a a N N Ln RT C L O L vl L ry L L N m 47 N M 01 07 N O N d O t000 O1 01 M ry d i' 00 0i 0~0 tDD 0D O N N p00 r4 O N N O L. M O O iD L O L. a IL L a o aL v► v> of v► of .n in w v> V► of Vr A6 of in w L O N M L R ,, C L 4 LO LO N L L W O M O e Lo L 0) M N N d N N 0) 07 07 O M N 0) GOf a v 9 M m O M d7 M N d a M ko Cl C O N V VF V! N V Vl VF YF V V► V? df U V! V! of V in -4 of U V► V► vt p 2W c m ca C ►i cS H py M If1 T4 m 74 001 N CN Q V ` O d FA Ol d 41 d V 01 4) H 47 O — d- m p m 3 a� d R p 07 c7 *' R p 0 7 0 R > 7 A L. 3 1�0 y *' p LL C CO c c C C C O d C C O U C C O C C O Y. C C O p N 01 0) C O N I N 0d H � N 0) N O 07 y H > +� aV > a +J 94 > m &0 x CL J 12 W Z xax W Z 9 9 W Z N CC W Z H CC W Z U OC W Z Ln If N d in N N Ln N z z B qq z z a z O z LL (n LL lA LL ((7 LL (% LL In LL (A LM Ln Go co0 d w M M d N d rn Ll R iJ id fY! l+l i+ di i� ri nj OD D p D D t0 a N .o ~ M Lo b Q co iLM N F- a d d d d d Z Z Z Z Z Z v! V► w V! V1 1& in V► w ' +n' +n w in In w v► 14 w CQ a Ll c a �La iLo i`o m�`o r, N iLo N c a i' v' M rl N roll C a L a L a C a C a L a VF V1 w V1 VL w V1 VF w N VF w V1 VY w V} N w LO LnL L L O pp L 01 O ti @ m el,M l0 10 � l0 � u1 oD W N mm d O N Ln d .-i N c 9 9 CA M O aj 41 41 M N C N 7 7 3 7 3 7 V V ,..' V .....''f^ V V '...... V f^ N .... w.... VF v► w N 'A Vf V►''.i 11 w...... i!F VF w ih iA w {L LL _FA C O 'Q N V! m O N C_ 3 O N O d N Nin 7 C v v ° `ai 3 d L (D �► 5i d 5i a� ai d v m° °' a R 3 A 3 7 1m 3 R 3 m 01 10 O OL d 3 'p C d d :e p +' p O CD = p O d 3 p 5 d = C C C O C C O C O C C O C C O O 7 p C C O co Gl N I v d H B I H M W 4 O N d F C = y y f K 9 a ++ k > CLaj C C. ++ O DO a �+ .i � a ++ w � a ++ W W W N 9 H w Z H 12 W Z U Z N Q Z W Z OC 12 W Z Ln N N N N N � t� E E z z g z z c a c a c a c O c O a N (i (n ti (n LLL (n aa Ln a N O� O N m io m L 40 O N N o m N o eq 01 O t~D O 00 00 N O M O^i d 01 1, N �„ ( O O W � i..( L! M N y M y M 'N N O M to B -n o a N O v B M O O a M N y G7 +� C M OL7 10 O+ p N C 00 i N A v 10 a-4 C O LntO N O Ln m N Q O to N N N E 10 M C a? of R co10 O Q rn ti a -I V 10 Q z N a a F R Ch M O m .4 y O N M O L L O V N N O �o V v .- (n N V N V VI L O e L iR N O Ui N N M O N4 Z Z N Z Z Z .L ' a a U a C a 1�% a a GOl N N M N N Y! N N iR N N tlF N N tlF CL N N W e4 M Ln a N O� O N N N O to O M L 40 O N O P 0.. Ll O W 00 M N N N 01 O t~D O 00 00 N O M O^i d 01 1, N �„ ( O O W � i..( 10 - N 10 O H to l0 00 00 10 ad N li w N 10 10 C M OL7 M C 00 i A ^ v tf7 „y LD C O Ln M 'i tp N M E a -I lD G 00 rn ti a -I V g z N z G N o ON L L L 1- V N N O �o V O .- (n O 0 to VI L O e L iR N O Ui N N M O N4 L L rl N L LN V .L ' a a U a C a 1�% a a GOl N N M N N Y! N N iR N N tlF N N tlF CL N N W L M O C Ln a L M m n O N ' q n L O O O N tf1 H M L 40 O N M N M rl L O tD L O t0 01 O t~D O 00 00 N O M O^i d 01 1, N �„ ( O O W � i..( 00 tD N to 00 00 a -I O CC0 0 O N C M OL7 M C 00 i q* v C tLn o O N C O Ln OD L E C z 00 rn ti a -I V g z z o L L V N N V �o V LL V (n V VI L V) L iR N N Ui N N M N N4 01 ' U C 1�% GOl C Ch C LL CL ,�-i E N N FA U y N y L d �1 0) M 7 V 0) 41 l0 Q y 3 10 y 3 1�0 y 3 1�6 d O W 0) u d q Q 3 'O O O 7 'O O C 7 'O O C C O C C O O C O O d d d y m a� O °° C a4w a5 C ay ` C > C a a+j E p a CL y a+~+ C� W Z fY W Z u W Z U OG W Z W oL W Z w OL W Z tD t0 tM0 tip n E E z z g z z o L L �o c LL (n (n VI L V) L V) L M N O O n Ln K n n ^ n a id 5 l a 2 C a CN z C z C C G H H4.0 H F lL In F (n LL H LL (n lL (n lL N Z Z Z Z Z Z N N yr N N '.... tl►', N N iR N N Y►'.. N N M N N iR r4 - N CA Ln M Ln O L 0 L 0 L L L L d a` � ......... N N H N N .. W N '..... N w in 44 M N N w N N N L toCN L O C L L L L 1!1 ei 41 7 3 3 3 3 3 U U U U U U 44 in C � 3 = y {L C 3 C R f0 GL H 01 1 d7 O 10 I- 7 10 y 3 +' 1p d 7 1p L s 'O C o y *= C y_ 7 m C C O > 3 V p C C p y O 7 C C O C C p C C O C C O 10 N 01 F' J N w �' a 0 d p d y H N 01 y H p}j N w L > a ++ > a +� > a a+ �_ > a ++ > a Y m > a J W W W W W W C� Z n Z n Z Z 0 19 Z Z n Ln K n n ^ n a a 2 z .�+ z lL In LLL (n LL N LL (n lL (n lL N M1U13IZ7.73li�31U-31 tMIK", A 01 n 01 O n R a N rl ! U, N CD � 06 rl y O O M z M z' C 0 C 0 C fn L Vl LL � L a a L a H H H C C VF VF YF a? VF W V► ', VY tlF M1U13IZ7.73li�31U-31 tMIK", A 01 n 01 O n R a N rl ! U, N CD � 06 rl Go .i O d C z R z' C 0 C 0 C fn L Vl LL � L a a L a M1U13IZ7.73li�31U-31 tMIK", A 01 A c O o R a a � CD � ai Ln E E >. z R z' C 0 C 0 C fn L Vl LL � L L L L C C E LL R c V C R O N y w N y E N y iN+�Q war+=C L = CH m N d d H 10 d R d aa d a a y a y W Z J W 2 JCC W Z 00 01 O n n � E E E z R z' z' 0 0 lL fn LL Vl LL