07-Move to approve the JUly 2009 Financial ReportCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
Agenda Item No.:
08/07/2009
Council Date:
Finance
Gene Anderson
7.
08/24/2009
RECOMMENDED MOTION:
Move to approve the July 2009 Financial Report as presented.
POLICY ISSUE(S):
Monitoring actual municipal revenues and expenditures verses the Council adopted budget.
BACKGROUND:
The Paris city charter Section 69 (3) requires the Finance Directar to submit to the Council through the
City Manager a monthly statement of all receipts and disbursements. The attached report meets that
requirement.
BOARD/COMMISSION RECOMMENDATION:
EXHIBITS:
July 2009 Financial Report
ACTION:
BUDGET INFO:
N Financial Report ~ Minute Order
Expense
$N/A
❑ Department Report ❑ Resolution
Budgeted Amt.
$N/A
❑ Presentation ❑ Ordinance
y'I'D Actual
$N/A
❑ Public Hearing ❑ Other
Acct. Name
N/A
Acct. Number
N/A
FISCAL NOTES:
REVIEWED AND APPROVED BY:
Z Administration M City Clerk ❑ Community Development ❑ EMS/IT Z Finance ❑ Fire
❑ Municipal Court 0 Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris Revised 2/04/08
~ 21
City of Paris
July 2009 Financial Report Comments
Net to Date Comparison of Revenues:
1. Property tax collections are 0.71% less than this point last year. La Quinta paid its property tax
delinquency on July 315`. The City's share of this payment was $30,185 and will be reflected on
the August financial report.
2. Sales tax collections to date are 14.88% above last year's collections to date. Sales tax
remittances to the City from the State reflect sales from two months earlier. July collections
reflect May sales. July was the first month this fiscal year those collections were below last
year's amounts. They were $36,212.78 or 7.91% below last year's level. The State Comptroller
has remitted the August sales tax payment to us, and it was $24,639.05 or 4.10% below the
August 2008 amount.
3. Hotel occupancy taxes stand 28.55% over this same time last year. All hotel taxes are current
except for La Quinta which is delinquent for the first and second quarters of 2009. This
amounts to approximately $36,000 plus penalties. The City Attorney is pursuing collection.
4. Franchise taxes are up 3.8% at this point.
5. Permit fees are up 180.5% due to Paris High School's building permit fee of nearly $90,000.
6. Municipal Court fines are down 14.25% after ten months of activity.
7. Hanger lease payments and interest earnings are down compared to last year but this is due to
the somewhat irregular timing of such payments. At times renters will get behind a month or
two then catch up and sometimes they pay in advance knowing that they are going to be away
for a while. Over the course of the year this works itself out but it can at give a distorted view
of collections during the year. Likewise, interest revenue does not take place evenly throughout
the year.
8. Sanitation fees are 1.20% below last year.
9. EMS fees are 2.17% behind last year.
10. Miscellaneous collections are down because last year's collections included revenue collected
from the sale of the abandoned Southern Disposal dumpsters.
11. Total General Fund revenues are 2.9% above last year's receipts at this time. General Fund
revenues to date equal 91.11% of that budget while the City is 83.33% through the budget
year.
12. Total General Fund expenditures are 6.5% more than last year, but within the current budget at
80.91%.
13. Water revenue is up 3.49% while sewer revenue is up 10.17%.
14. In the Water & Sewer Fund, the receipts from the City of Irving represent reimbursements
under the MOU agreement. To date $145,699.08 has been billed and collected.
15. Water & Sewer interest revenue is down but that is mostly a reflection of changing investment
maturity dates which affect the cash flow of interest payments. Changing interest rates also
have some impact on this line item.
16. The Water & Sewer Miscellaneous line item is down because charge offs from the previous
year were not made in a timely manner thus skewing the current year amount. Charge offs are
now being made in a timely fashion. There does appear to be some increase in delinquencies.
17. Total Water & Sewer Water revenue is up 5.08% over last year. Water & Sewer revenues to
date equal 81.58% of that budget. This percentage is behind the budget to date percentage of
83.33%, but the summer months produce the highest revenues of the year. Operations are still
expected to produce the budgeted amounts.
18. Total Water & Sewer expenses are 7.69% higher than last year and amount to 85.86% of the
current budget when debt payments are included. Budget to date expenditures would be
83.33%.
Departmental Expenditure Summary:
At this point the City is 10 months or 83.33% 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 and Water & Sewer Funds there are 8
departments whose expenditures are over 83.33% at this time. This does not include the contingency
line item which is discussed below.
1. City Manager-83.35%. The overage amounts to $45 and is not significant.
2. Municipal Court-85.02%. The overage amounts to $3,862 and consists mainly of personnel costs.
3. Community Development-93.85%. The overage amounts to $82,894 and is due primarily to
charges from Bureau Veritas.
4. EMS-84.97. The overage amounts to $37,193 and consists of overtime, electricity, building
maintenance, and vehicle maintenance.
5. Paris Band-99.36%. The overage amounts to $3,341. The band season is over and this
percentage represents expenditures for the whole year.
6. Contingency-787.049'0. The overage is due to the City's $393,520 forced repayment of the grant
from the Office of Rural Community Affairs (Contract # 719068).
7. Warehouse-83.50%. The overage amounts to $178 and is not significant.
8. Water Billing-83.48%. This overage amounts to $2,581 and is made up entirely of consultant
fees related to the Pat Mayse water study. Expenses for this study are run through this
department but were not specifically budgeted for so as not to artificially inflate that
department's budget. Consultant expenses will be reimbursed by the City of Irving.
9. Water Production-85.56%. This overage amounts to $61,574 and is made up of mainly of
chemical and electrical costs.
SPECIAL NOTES:
1. In the Capital Projects Fund, the $125,458 Police related expenditures were made in connection
to the CAD-Mobile Data Project. This project was approved several years ago but the approved
funds are not reflected in the current budget. None of the items budgeted in the $20,000
amount have been purchased at this point.
2. In the Capital Projects Fund, Community Development expenditures for the Casa Bonita project
total $601,486 and there have been $45,457 in demolition expenditures.
3. In the Capita) Projects Fund, there has been $49,715 spent for street repairs and $14,512 spent
as part of the street sign upgrade.
4. In the Capital Projects Fund, the Water Treatment Plant has spent $35,701 for
instruments/apparatus and $9,205 on their communication system. The Wastewater Plant has
spent $36,434 on hydrants & valves and $92,675 for equipment.
5. The Parks Department expenditures in the Grant Fund are for the extension of the original "rails
to trails" trail eastward and the Police Department has expended money in their various grant
projects (Auto Theft,1AG, Schoo) Resource Officer, and Felony Crimes).
- ~ ~ 2J
General comments to the City Council:
1. Over 999'0 of all of the City operational activity takes place in the General Fund or the Water and
Sewer 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 and Water & Sewer Fund. However, if it were
needed, I would make comment on activity in one of the other funds.
2. 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.
3. The activity of the Health Department and Paris Economic Development Corporation is reflected
in the monthly report. This is a result of the City performing the bookkeeping functions for both
of these groups. Both groups have their own managing board.
~ 24
Net to Date Comparison
Description
2009
2008
Net to Date
General Fund
Taxes Collected
6,398,639.38
6,444,995.91
(46,356.53)
Sales Tax
5,252,977.25
4,572,226.31
680,750.94
Hotel-Motel Tax
494,364.92
384,566.00
109,798.92
Franchise Fees
2,646,630.67
2,548,316.50
98,314.17
Permits
150,300.92
53,582.09
96,718.83
Court Fines
323,867.30
377,697.21
(53,829.91)
Leases & Grants
251,458.47
375,831.51
(124,373.04)
Fees & Copies
16,351.50
15,490.58
860.92
Lamar Count Fire
1,500.00
1,500.00
0.00
Street Scape Grant
23,058.08
(23,058.08)
Sanitation Fees
1,088,979.06
1,102,308.46
(13,329.40)
EMS Fees
2,068,589.01
2,114,650.05
(46,061.04)
State Revenue
62,513.47
57,230.46
5,283.01
Miscellaneous Fees
188,194.10
288,633.91
(100,439.81)
Water & Sewer Transfer
625,000.00
625,000.00
0.00
Summer Programs
96,147.55
122,697.48
(26,549.93)
General Fund Total Revenues
' 19,665,513.60
' 19,1(}7,784.55
' 557,729.05
General Fund Total Ex enditures
Net to Date
17,407,048.19
2,258,465,41
16a336,460.78
2,771,323.77
1,07(},587.41 '
' 512,858.36 '
PEDC Fund
Sales Tax
1,050,595.40
914,445.22
136,150.18
Interest Earned
43,820.69
11,293.62
32,527.07
Loan Pa ments
380,000.00
436,150.00
(56,150.00)
PEDC Fund Tota!'Revenues
' 1,474,416.09
' 1,361,888.84
112,527.25
PEDC Fund 7otal Ex enditures
856,420:98
1,521,970.95
665,949.97
Net to Date :
618,395.11
160,082.11
' 778,477.22
Water & Sewer Fund
Sewer
4,371,396.31
3,967,772.39
403,623.92
Water
6,330,713.68
6,116,949.94
213,763.74
Cit of Irving
88,083.28
40,000.00
Interest Earned
58,234.70
107,504.92
(49,270.22)
Miscellaneous
282,539.07
359,984.94
(77,445.87)
' W&S Fund Total Revenues
W&S;Fund Total Ex' endifures
' 11,130,967.04
7,305,874.61
' 10,592,212.19
5,604,720.61
538,754.85 '
' 701,154.00 '
Net to Qate
3,825,092,43
' 3,987,491.58
162,399.15)
Ca ital Projects Fund
Interest Earned
10,535.39
12,590.89
(2,055.50)
Ca ital Projects'fund Revenues
10,535.39
12,590.89
2,055.50
'
Ca ital Pro`ects Fund Ex enditures
1,024,480:3$
215,498.97
'
Netto'Clate
1,013,944.99
202,90$.0$
' 811,036.91
July 2009 Net to Date.xls
8/13/2009
~ 4~~. 25
Net to Date Comparison
Descri tion 2009 2008 Net to Date
WW&SS Rev Bond 2000 Construction
Interest Earned 15,550.13 75,123.96 90,674.09
E ui ment Re lacement Fund
Interest Earned (1,909.22) (1,909.22)
S ecial Funds
Special Funds 58,553.19 61,083.78 (2,530.59)
Interest Earned 334.95 633.19 (298.24)
IYE.'1 tU' Udl ' 1L~aiJ. t L c t r
Child Safet Fund
Interest Earned 123.59 78.45 45.14
Donations 18,906.50 10,270.00 8,636.50
Health De artment
Interest Earned
198.95
198.95
Fees & Grants
912,654.43
706,060.17
206,594.26
' Health t?e artment Fund Revenues
912,853.38
706,060.17
' 206,793.21 '
' Health De aetment Fund Ex enditures '
729,250:04
732,939.65
3,689.61 '
? Net to' Qate
183,603.34
26,879.48
' 210,482,82
'
Grant Fund
Grants
472,834.98
603,230.63
(130,395.65)
Interest Earned
-
128.36
(128.36)
Grant'Fund Revenues
472,834.98
603,358.99
' 130,524.01
Grant'Fund Ex enditures '
678,210:38
619,171.70
' 59,038.6$ '
` Net to' Date '
205,375.40
15,812.71
189,562.69 '
Criminal Justice Fund
Interest Earned
-
163.45
(163.45)
Criminal Justice Div'Grant Fd Revenues'
' 163.45
163.45 '
' Criminal Jusfiice Qiv'Grant Fd Ex enditures
0.00 '
' Net to;Dafe
163.45
163.45'
July 2009 Net to Date.xls 2 8/13/2009
26
Net to Date Comparison
Descri tion 2009 2008 Net to Date
Communit Develo ment Block Grant
Interest Earned 3,902.98 1,903.91 1,999.07
Grants - 100,000.00 (100,000.00)
Home Buyers Assistance 2009
Grants - - 0.00
Tax & Rev CO 2000 Const Fund
Interest Earned 680.82 1,901.57 (1,220.75)
CO Series 2002 Construction Fd
Interest Earned
10.26
29.54
(19.28)
C() Series 2002 Canstructian Ftl Revenues
CC? Series 2002 Constructian Fd Ex enditures '
10.26
' 23.54
8,246.48
'19.28
$,246.48
Net ta Date :
10.26
8,21 6.94
$,227.20 '
Revenue Bonds Sinkin Funds
Transfer to GO Refundin 2003
445,000.00
195,000.00
250,000.00
Interest Earned
59,847.55
66,911.19
(7,063.64)
Tax & Rev CO 2000 I&S Fund
Tax & Rev COs 2000 I&S 490,652.35 526,379.11 (35,726.76)
Interest Earned 714.42 1,179.29 (464.87)
I Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S 426,834.99 423,926.84 2,908.15
July 2009 Net to Date.xls 3 8/13/2009
~ _
Net to Date Comparison
Description
2009
2008
Net to Date
2003 GO Refundin Bonds
Cert Of Oblig. 2003 I&S
382,253.88
344,918.18
37,335.70
Interest Earned
1,893.77
5,291.83
3,398.06)
2003 GU Refundin Bonds Revenues '
384;147.65
350,210:01
' 33,937.64 '
2003 GO Refundin Bonds Ex enditures'
46,000;00
174,60,938
' 128,609:38 '
Net to Date
338,147.65
175,600.63
162,~47.~2 '
Libra Memorial Fund
Interest Earned
350.30
1,182.68
(832.38)
Memorial Donations
4,934.30
6,299.75
(1,365.45)
Librar' Memorial Fund Revenues'
5,284M
7*4~2.43
2,1,97.83'.
Libra > lVlemorial Fund Ex enditut~es
1,456;77
26,520.88
'25,064.11'
Net to Date '
3,827.83
19,038.45
' 22,866.28 '
Libra Ex endable Fund
Interest
790.72
588.09
202.63
Donation
-
5,000.00
(5,000.00)
Librar:' Permanent Fund Revenues
` 790.72
5,588.09
4,797.37)
Libra Permanent Fund Ex endi#ures '
39,278.50
' 31,278.50'
' Net ta date '
790.72
25,690.41
26,481.13 '
Libra Permanent Fund
I nterest
2.36
6.84
(4.48)
Donations
-
-
0.00
Libra Permanent Fund Revenues
2.36
6.84
' 4.48 '
Libra Permanent Fund Ex enditures
~•Q~
Net to Date '
2.36
6.84
4.48
July 2009 Net to Date.xls 4 8/13/2009
w ` v V 28
N
I~
V'
V
LO
I~
N
O
O
0
V
N
,
V
I-
m
M
O
N
co
M
N
~
ln
N
1~
c0
N
m
N
O
m
fZ
O
-0
r
V
~O
I-
Q~
c0
~
I~
M
N
O
O
f-
c0
oJ
m
O
N
f,
V
O
I~
N
V
(D
O
00
I~
c0
O)
LO
M
Ln
O
M
M
o
N
~
O
V
~
'
oJ
O
'
c0
M
~
OJ
O)
(D
Ol
QJ
OJ
N
O7
m
O
cD
7
(D
Ql
ch
(D
N
m
N
N
th
~
m
M
ch
O
c0
0O
O
U
C
M
cD
i[J
M
c
7
O
CO
V'
V
M
ln
'
N
m
N
OJ
f~
(O
lf)
N
N
M
(O
N
V'
CO
O
(D
'7
c")
~
(
(D
O
oJ
I~
N
O
N
'
W
(O
C'1
(D
N
~
O
cD
m
O
~
~
T
c
V
D
~
(O
t0
oJ
O
7
~
l
L(
V
N
O)
m
O)
i(J
M
M
t~
a
O
cD
a
M
M
N
f-
0)
m
O
Il-
c+l
0)
M
N
00
~
m
CO
m
V
O
V
d'
N
o']
O
O)
m
N
~
tn
c0
~
O
x
I~
O
c`~
N
c0
V
c0
O
O
N
t()
N
LfJ
O
cD
l()
07
N
C~
c'7
c0
O
V
7
N
O
N
N
f-
CO
CO
lf7
co
N
~ m
O
N
N
~
N
N
(o
N
U~
CO
[h
(7)
M
Ln
ln
N
lf')
m
V
N
~
c
~
V
ri
cD
N
oJ
M
~fJ
(O
~
CO
N
~IJ
O
c~
M
N
M
O
c+J
O
I~
~
1~
CD
m
N
m
~fJ
N
(D
m
m
~
M
O
I~
m
I~
O
OJ
V'
m
I~
CV
OJ
O)
CO
lfJ
N
~
N
("J
~
V
O
OJ
'ct
O
OJ
V
~
(D
I~
O]
Q
V
O)
O
1~
[O
~
V'
u)
O
N
V
m
N
V
c'~
~
c'7
t~
7
I~
N
V
m
f~
M
N
V
~t7
V
N
I--
oJ
~
c0
~
M
CO
OJ
m
O
o~
O
c0
~
O
U)
co
O
I-
CO
O
M
~
OJ
tn
m
t-
f-
ol
m
N
N
O
O
N
07
m
M
V
oJ
~
O
oJ
f~
m
V
LO
O
c0
0C)
N
V
tn
~
T
O
Q1
0o
O
m
O)
co
~
O
f-
OJ
I-
I~
1~
V
~
N
LfJ
CO
m
V
(O
N
CO
I-:
LfJ
N
M
(O
Lr
O
m
~t
(D
N
N
O
O
CD
O
V
I~
LfJ
tt5
1-
(D
f,
V
~
~
~
a
o]
V
~IJ
I~
O
oJ
t`J
N
V
c0
(D
(O
R
(O
M
~
7
oJ
I-
m
m
M
M
ch
M
N
-
OJ
~
N
O
l17
CO
I~
~
M
M
f-
O
4-)
V
N
t('J
oJ
c")
t")
N
oJ
~fJ
O)
-
tfJ
CO
ln
m
N
O
(D
.
N-
~
~
N
~
cD
U
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
~
~
N
Lo
N
m
N
c`7
N
~fJ
m
m
M
UJ
(O
R
O
~fJ
r
~
-
ch
OJ
M
m
O)
N
f,
~
M
m
I~
N
N
c0
O
~J
N
(O
CO
N
O
O
V
m
N
c7
oJ
t0
O
O
m
N
N
N
M
m
m
c'7
1.
I~
M
tn
(D
~
O
O
~
oJ
O
O
t0 ~
O
Cl~
C~
CO
CJ
N
c0
~
cV
N
M
O
V
I~
~fJ
N
CO
lfl
W
~CJ
lf)
O
Lf
V
O
LfJ
I~
V
O)
I~
6l
N
O
M
V
O
~
}
6)
oJ
oJ
r
m
t(')
f~
lfl
N
V
Lf)
oJ
c7
o'J
lf)
ln
f-
(D
CO
m
(h
l!J
m
O
O
V
l!)
~
~
N
O
cD
GO
LO
O
O
N
N
M
f-
ll)
O
Ln
O
N
f~
ln
O)
cD
co
CD
O
tf)
'V
tn
O
ln
V
I-
0)
Lf7
Lf7
0)
LC)
Ln
ln
I~
O
N
p]
N
M
N
-
V
LQ
LQ
CO
I{
r-
O
N
I-
V'
M
N
N
CD
O
m
cp
f~
~
~
cp
~
N
I~
-
V-
m
O
LC)
M
N
O
N
N
~
Lr)
N
m
t0
~
OJ
m
lr)
CY)
C~
O
CO
V
N
O
CO
ln
M
M
I~
C7
f~
O
I~
Ln
m
t-
(p
l1)
O
m
O
~
V
V
N
I~
OJ
N
O
N
N
N
't
LIJ
(D
N
M
N
('7
~
O
O
OJ
m
17
~
O
M
QJ
N
CO
~fJ
N
('7
-
M
O
Lr)
l()
cl
O
O
N
O
oJ
Q]
oJ
N
CO
c0
M
N
m
m
L
O)
~
oJ
V'
lfJ
m
tn
~
oJ
N
N
N
N
O
I-
V
N
N
OM)
V'
N
~
c'7
N
cD
f-
C)
N
I~
1-
'q-
f-
N
lfJ
(D
o7
V'
CO
ln
N
lO
O
N
f-
CO
c"7
10
N
6)
N
~ L
m
q
N
O
Il
m
(h
00
C~
M
CO
LQ
c0
1~
M
[O
N
N
M
N
O
m
d'
Lr
V
7
C2
V
f~
n
N
(O
Lo
N
~
('7
M
f~
m
M
Lf'l
(~7
N
V
(D
~
N
O
o~
u7
~
c0
(p
N
N
N
3 O U
~
N
~
f")
N
(O
th
M
~
tf1
O
CO
t")
N
liJ
O
O
V'
I~
M
O
V
U~ Q
N
~
O)
N
N
V
I~
ch
N
M
OJ
6).
lI'J
,
7
O
O
N
N
~
V
V
V
V
O
f~
(h
N
ln
V
'4Zr
oJ
O
d'
O
f~
OJ
O
(D
~fJ
l!)
m
CO
M
~
O
N
O
N
ln
a,
f~
N
CO
oJ
c`"J
00
Q~
N
(D
CO
N
c`~
Ll~
~7 C
N
Q~
CD
~
N
N
0
r
l[}
M
oJ
O
'
f~
m
M
m
O
CO
Lo
m
~
O
N
V
CO
~
N
~
t(j
~
N n
m
co
I~
00
OJ
N
oJ
I,
cD
I~
o
J
I~
1~
f~
N
~A
O
1~
I~
N
f-
c0
tfJ
co
I~
oJ
t-
cD
c
0
r
a x
w
v
c
~
~
`
U
Z
LL
~
"
C
V
°i
E
tn
61
a~i
°7
(~i
c
y
fl.
N
L
E
Q
E
o
U
E
~
c
a
'
~
N
>
C
O
(d
LM
J
~
0
Q
O
"O
C
~
0
c
i
C
M
~
~
Li
o
>
C
n
Q
'
3
r
U
~
Q
>
>
d
m
O
'
.
(9
N
0)
~
_
N
T
O
KS
~
0
N
~
01
=
~
~
a
~
~
d
N
p~
~
~
y7
y
C)
00
L
j
(0
C
~
Y
C
C
.C
O
~
C
a
V
~
c
w
C
~
2
~
N
N
C
p
y
Ccu
N
C
C
C0
L
d
N
7
>
>
a
~
t
'
C
m
N
~
(p
E
~j
7
m
d
0
~
y
>
O
'
O)
Q
.U
U
m
0
N
U
~
C
U
~
~
N
Z.
0
~
O
C
L
N
~
~
~
~
16
N
E
j.
d
..T.
~
~
G
..T.
U
N
E
o
O1
~
~
C
N
~
~
m
m
~
E
X
~
C
~
C
C
C
0
O
.O
°
~d.,
3
fn
Vl
o
~
f9
Q
U
i~
C~
i~
~
U
C
d
LL
U
c
w
~
a
m
a
m
cn
in
C~
o
U
~
a~
c
m
o
a~
w
a)
m
a
i
~
0
o
0
~
c7
H
w
d
7
❑
U
C7
~j
d
o
w
n.
c>
~
O
f-
cD
d'
O
O
N
f-
N
O
M
I-
L-J
m
m
7
-13-
oJ
O
i~
N
N
m
(p
N
W
N
t(J
7
,y
V
M
(O
(O
f-
0)
~
m
CO
O
O
O
m
N
u')
M
f~
(O
N
O
0)
ln
f~
M
CO
I-
O)
O
cp
CO
C'j
M
(p
N
O
O
10
O
tf)
m
a)
~
C'
Lo
co
6~
-
lo
m
O
M
tn
~
O
M
~
N
O
f-
N
m
M
«J
O
W
O
m
O
N
ln
N
N
CO
c0
V
N
V
o7
~
U
m
I-
'
M
~
(O
V
~
Lo
V
N
O)
I~
V
O
N
V
cD
1~
cD
~
c0
fI
O
m
N
N
N
V
N
M
~
6)
~
7
00
N
ln
N
~
c0
N
1-
N
~
N
c0
~
t(')
I~
~
tn
lfJ
~(0
~
oJ
oc)
V
-
'
m
(D
CO
W
fl
00
O
f~
m
M
N
-
N
oJ
CO
c7
(D
M
I~
O
OJ
f~
(D
M
W
1l-
N
lO
~
(O
r-
O
N
I~
C7
V
CD
N
"T
tn
N
~
X~p
N
M
I~
ch
c
7
Q)
~
lf)
V
O
N
N.
I-
m
O)
Lo
V
'7
'n
h
V
O
V'
N
~
~
W
O)
m
m
N
O
Ln
N pO
C:
N
c0
N
N
ch
ch
~
N
ch
v
00
co
N
M
cD
N
V)
-
O)
N
~
V
N
c-
CO
O
M
M
V
L!J
c'7
i~
O
f~
N
(O
~
m
cD
M
l(7
O
tn
03
Ln
(D
f~
I~
m
f~
in
ln
M
m
O
o~
(O
oJ
0)
I-
(h
O
f,-
~
m
c7
O
O
m
~
U')
c0
ch
c~7
N
O)
M
N
n
W
W
N
cl)
O
N
~
m
O
r
cD
~
~
~
Q
UJ
cD
m
O
c0
N
N
(O
V
ln
m
~
~
O
l(J
f-
N
I~
d'
tn
Lf)
M
O
ll~
'V
I~
N
N
(D
V
t(J
'V
c0
V
OJ
Lf7
O
N
oJ
V'
O
~
O
('7
O
N
N
f~
oJ
V
V
m
N
~
v
~
} N
V
~
I~
I~
c~
O~
O~
~
~
LfJ
r
V
~
W
r
~
OJ
6~
I~
c0
(0
tn
O
07
O
R
LQ
M
O
O~
V'
O
oJ
V'
V
m
~
~
th
V
0)
oJ
(O
'
ln
O)
N
m
co
h
O
(D
m
m
f-
O
V
N
M
I-
CO
Ol
c0
O
M
oJ
LA
~
cD
c'7
tn
lfJ
co
~
Q
oJ
o~
~
N
N
.m
-
N
,
c0
("J
t1
)
M
oJ
a
M
f~
lzr
M
~
-
M
O)
W
o]
N
V
m
N
N
m
N
~
N
~
~fJ
N
O
m
M
O
V
t~
LfJ
f-
lt)
QJ
c7
L(7
"
C]
N
,
N
O
'
N
V
~
N
0o
V
]
c
O
l[J
l!)
N
c
7
~
c0
~
V
N
I~
~
N
I~
C>
0
0
0)
N
L7
M
m
1~
0)
CJ
m
CO
V'
~
V
V
m
(D
U')
C~)
01
tn
0O
7
f-
Ln
CY
It
N
O
N
ln
V'
O
O
00
V
I!')
V
O
O
~
tt
O
O
O
O
O
O
O
m
7
N
c0
f~
[h
Ol
CD
~
u'7
ch
0
O
1-
o
0
O
°
o~
O)
(O
v
v
ln
v
O
~
V
~
N
co
N
~n
cD
o~
I-
co
I'-
o
O
rn
(h
m
~
t[7
~
U'J
~
O
~
CO
co
N
o
O
o
(D
r
o
O
o
'I
f-
(p
M
M
o
V
N
cD
o0
O
O
O
[O
m ~
N
l!~
O
O
LQ
f7
V'
O
I-
N
~
O
tn
O
ch
N
O
N
N
L(J
O
l!')
0
Ln
O
m
N
Ln
N
o~
N
co
N
r>
~
c0
~
N
r-
M
oo
V
o
O
rn
~
N'O
}
O
t~
N
c0
Q~
N
c0
oJ
c0
M
~
N
V
N
o~
O)
R
f-
V
I-
O
~
cD
O
N
O
V
m
~
I~
(D
I~
O
N
N
~
l!')
O
O
lf)
c'2
O
cD
O
I~
00
I~
CO
O
~
(O
O
V
oJ
O
N
m
N
c7
N
~
V
c0
(D
1-
V'
N
tn
N
N
N
c0
M
Lf)
N
V
tD
N
O
O
-
I~
~n
1-
I-
(0
N
07
m
O
m
M
tn
O)
LO
N
LO
CO
T)
~
N
N
M
~
N
-
N
c7
CJ
N
cD
N
`
CO
m
N
N
~
O
N
W
v
O
tt~
I~
O
c~J
~
~
M
O
M
~
f-
N
O
~
OJ
V
~!7
N
~
I~
N
~
(
?
CO
~
V
~
M
CO
~
f-
(p
I-
N
~
(O
h
N
CD
ln
f~
O
O
O)
O
I~
N
o~
c7
~
N
O
N
~
N
m
m
N
O~
ch
I-
L('J
c0
~
cD
N
f-
O
LO
N
f~
c0
ln
c•)
(O
I~
V
m
N
I-
f-
W
N
c0
CD
m
OJ
~
O
N
CO
~t
V
I~
N
CO
c7
'f]
O
n
1-
O
~
u J
M
~
u]
I-
~ L~
oo
O7
M
lCJ
V
O~
O
c`")
ln
V
7
LA
(O
N
M
f+
N
W
Lr
m
m
in
m
N
OJ
f~
f-
V
~
N
I
N
N
O
W
O~
M
N
I-
M
V
C~
~
M
M
V
N
~t
m
t!'J
M
N
c`7
M
tn
OJ
O)
00
0)
(h
O
CO
OJ
ln
N
OJ
r
O
O
O
I-
m
O
O
oO
j O U
N
CJ
N
O
~
W
M
~
~
I~
O
M
M
N
c`~
N
(D
V
N
(O
O
'7
02
c7
(D
N
Q
N
r
N
'o
c")
ln
I-
N
N
If]
f-
f-
tn
c0
O
I-
O,
V
I~
~
(O
M
~
V
c)
N
oJ
O
CO
CD
f-
O
m
N
V
a1
O)
6)
M
N
O
c~
h
O
m
aO
~
O)
tf~
N
f~
ln
N
m
M
M
oO
f--
O
m
N
O
N
~
V
Lo
~
LO
O
N
N
` C
~
(h
N
n
O
N
I,~
M
CO
O
I-
(O
M
~
7
CO
O)
W
W
t-
O
M
CO
O7
M
c`')
ln
7
~
N
V
I~
oJ
N Q
I~
N
f-
N
N
I~
I-
O~
~
I~
N
f~
I-
f-
O~
oJ
oJ
m
f-
I-
aO
N
N
V
N
oJ
m
W
co
(O
I~
I-
U')
N
m
a X
r
(D
W
C
-o
a)
~
LL
C
cm
E
0
U
N
d
C)
N
-0
ID
)
E
~
O
N
KS
C
T
(0
m
U
N
N
C.
0
a
U
'
~
V
C
7
LL
~
~
a
J
~
O
O
C
C
LL
N
~
06
~
~
~n
c6
'C
a
V
, ~
~
~
Q
N
'Q
>
m
>
a~
d
c0
a
~
~
O
~
C
~
m
❑
~
(0
~
~
C~
"
C
O
U
d
U
¢
~
~
U
]
~
~
3
~
G
~
tA
U
3
N
p
Y
Q
LL
C
~
C
Q
N
Y
~
C
N
C
~
KS
C
"O
C
W
~
LL
U
U
(A
O
a
N
N
>M
~
C
(n
a
O
~
~
U
~
~
~
~
U
C
~
E
47
U
r0
U
N
~
d
m
~
(6
m
C
(0
E
E
~
O
L
m
O
~
>
' ~ -
p~
KS
7
N
Q
.
o
C
°
'
Vj
`
O
m
LL
0
U
~
~
~
~
N
C
y
N
c
~
m
m
E
o
c`a
~
w
~
c°~
m
0
f
a
3i
`
°
x
°
E
~
c7
v
i~
U
~
U
a
d
ii
U
w
a
a
cn
in
F-
c~
w
U
a
~
c7
o
U
C~
ij
~
~
~
~
~
c
n
3
o
U
j
d
U
O
U)
E
O
U
~
~
E
cn
~
~
~
N
0
L1J
X
N
~
~
a
~
d
X
W
C
N
~
(6
Q
N
~
~
O
~
~
~
0
O
0
O
n
O
o
f-
o
I~
~
a,
~
(p
M
o
c~
o
oo
V)
M
Lo
(7
o
[7
0
O
0
O
0
O
0
O
0
m
0
O
0
O
i3
lf~
G~
tf)
rn
N
rn
N
v
N
v
N
o
N
~ U
O
O
O
O
~
O
N
W
[O
oJ
cp
Q1
d'
I~
CD
cp
M
cp
M
~p
oJ
(p
OJ
f~
M
O
O
O
O
O
O
O
(D
I-
m
O
O
O
O
O
I~
O
I~
N
O
N
O
N
O
'j) C
O
O
ln
I~
f~
~
cc
ln
N
N
M
M
Lt~
O
O
O
CO
Oi
0
O
O
O
Q (z
x~
O
lfJ
LO
N
a)
I~
O
7
O
V
lr)
N
~
(O
CO
~
m
O
O
a0
M
0)
M
N
(O
N
CO
M
ch
o~
~
c0
N p~
c
N
M
c-
(h
oJ
N
N
~
f~
O)
O
1-
I~
6)
N
O
(O
C7
(O
O
N
O
N
lfJ
(O
~fJ
cD
O
1~
O
I~
O
O
O
O
tn
LIJ
lf)
ifJ
Q~
N
Q~
N
~p
I~
~p
I~
O
l1~
0
07
Q~
N
co
03
6~
Lr)
61
rn
V
V
'7
c0
M
c0
M
rn
M
rn
~7
n
O
O
O
O
O
I~
O
f-
N
N
'
M
~
~
O
V'
`
6)
~
lfJ
O
~fJ
~
N
N
m
N
m
N
~
O)
~
m
~
N
N
m
~
"
O
c`~
O
M
U
Q
N
V
N
cV
c'1
~
c'7
^
c]
~
~
~
~
~
M
c
)
c"J
~
t")
f-
oJ
O
o
W
O
Ln
O)
c"]
V
~
V
d
U
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
O
O
O
O
O
O
O
O
N
O
~
N
(O
(O
N
QJ
C.
O
O
O
~
m
~
O
O
O
O
~[J
O
~
ifJ
t6 01
O
O
'
O
V
~
M
c
7
~
O
O
O
c
0
c'
7
O
M
O
M
I~
I~
I~
O
N-c
O
ln
l!
)
N
LO
m
V
in
O
N
~
I-:
O)
I-
O)
O
M
O
W
m
O
O
oJ
M
N
~
ln
~
N
c0
O
LO
N
lo
N
oJ
m
~
M
V
u)
0
C')
LC)
m
M
O
~IJ
O
l(J
V
V
O
M
~
l(~
m
LO
Ln
m
LO
~
N
m
N
p~
O)
O>
m
O
O
O
O
C
N
V
V
O
O
O
N
O
W
p
O
c7
O
O
M
~ O U
V
V
I~
V
I~
O
L(J
O
to
U ~ Q
~
C~
(D
N
OJ
O
L~J
1--
tn
O
(O
(O
lfJ
~f1
~CJ
O
O
1~
C
~
~
~
~
(o
~
N
~
N O-
d x
~
O
O
O
O
m
W
LL
C
~
.O
y
C
o
N
C
O
LL
C
L
~
7
LL
?
LL
C
O
~
C
uJ
C
v~
D
U
'
~
C
N
~
U
~
~
LL
~
~
O
O
~
Z
O
C
"O
C
C
t/1
`
U
m
L.L
LL
LL
LL
~
-6
p
(V
O~
]
~
lL
3
~
V
~
Y
U
U
Vl
`
N
C
y
I
VJ
~
~
V)
oO
T
Ql
3
Ll
C
V
~
C
LL
y
C
L?
~
U
m
-
C
C
~
C
Q
~
O
m
d
O
U
O
O
O
~
O
O
O
C
O
C
fA
C
~
O
O
N
O
(p
J
co
C
~
O
y
E
E
m
~
E
0
~
O
.
j
N
Y7
m
N
U7
>
Q
E
~
~
~
LL
~
m
(D
T
(6
N
E
~
~
~
❑
~
O
V
(0
O
O
E
r
~
O
C
~
C
C)
~
~
2
~
O
d'
C
.
d
U
(0
p_
>
N
~
U
'O
O
>
U
Q
C)
N
V
tD
d
N
O
m
N
.U
O
p]
U
N
V
C~
U
N
U
p
`~7
v~i
~
v~J
~
a
p
tn
a~i
m
❑
p
o~
p
Li
(0
a
E
'3
0
c
7
E
3
~
a'
~
N
~
>
a>
'
/
m
'
a>
~
y
m
'
m
Z
~
]
a>
'
,
Z
)
a~
]
d
,
>
~
N
"
N
U
c-
~
.
UI
N
4'S
'V
.V
V
(0
'U
O
~
~
-O
~
L
C
L
C
~
N
Q
~
Q
N
r
1
C
LL
E
E
E
oI
U
N
~
06
3
d
~
d
N
~
m
3
a
:c
E
r
~
o
~
o
~
o
`
~
o
0
0
x
w
~
x
V)
U
> d
~
N
>
~
~
~
in
r-
U
~
a
i
cn
a
cn
c~
w
c~
a
i
x
ai
=
U
ai
=
C9
a
i=
c)
m
a.
¢
c~
c~
c)
c)
o
U
U
in
~
~
a°
~
x
X
~
x
~
o
~
-
-Q
LO
c0
O
(N
M
cD
O
oc)
O
M
O
O
N
CO
O
N
N
co
co
Lo
O)
m
~
p]
N
N
O
O
N
l!?
O
O
V
c0
O
O
O
O
O
O
O
O
f~
tn
I~
t1"
~j
I
M
m
'
m
O
O
w
~ U
V
N
f~
N
M
m
Ql
oJ
i~
(D
O
O
l('1
~
ln
c`')
ln
l(J
O
lfJ
oo
t!')
OJ
M
V
M
V
~
V
lC)
f~
ln
~
D
~
O
O
O
O
O
O
V
)
V
-
V
I-
V
d
O
~
O
O
N
O
N
O
o]
r
O
V
M
(O
I-
N
N
c0
(D
(O
O
N
0~
l(J
N
l(~
o'J
(O
M
(D
M
N
O
N
O
~
V
V
d f9
x
N
CD
O
(D
~
O
N
cD
CD
V
V
OJ
W
c0
c0
c7
M~
N
M
M
'
C m
N
V
N
N
~
cc
V
M
V
ch
~
LO
M
O
OJ
I~
M
O
N
O
I~
oJ
c")
O
W
N
CD
N
V
m
V
~
V
O
O
p
N
p~
L
~
O
O
O
O
I-
f-
('o
ch
O
Q
~
N
cD
O
N
O
O
ch
V
i(7
uj
O
O
~
q
If')
M
O
O
O
O
O
O
O
O
O
Ln
u~
I-
f~
l(J
~
O
m
~
~
~
V
V
CD
L()
M
~
O)
o'J
N
oJ
N
up
N
tD
N
O
O
O
O
l!~
ln
~
c0
~
c0
N
O
N
O
N
m
N
O)
c0
~
c0
~
~
V
V
m
c")
7
lfJ
CO
Ql
Q
1
O
N
N
oJ
N
pJ
CJ
M
~
~
~+7
N
N
C
V
~
V
N
~
N
N
M
1!"J
N
N
f-
00
O
00
I-
O
c'7
O
(h
tf~
ln
LO
c0
O
M
O
r'7
O
ln
O
Lo
V
7
V
V
~
V
V
U
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
M
c0
C7
O7
N
O
O
O
O
O
O
O
N
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
6
m
O
O
O
O
O
O
~
~
~
^
p
~
~
~
O
~
O
~
O
~
O
~
O
~
O
~
O
1~
O
O
O
O
N
O
I~
f~
N
N
I~
O
i
6
~
~
r
M
r
co
~
M
~
M
r
co
-
(D
} D
O
u7
(D
N
V
O
O)
ln
N
O
03
O
o)
CO
M
O
(N
CD
L(7
l!7
c0
l(J
(0
f`')
N
V
m
O)
~
N
6)
d'
V
CO
(D
O
(D
CO
N
V
-
N
N
~
c7
~
Cj
~
~
V
V
N
O
~
c0
M
m
O
O
M
m
I~
h
O
O
O
O
~ r
V
a~
O
N
I~
c)J
Q
O
O
~
~
O
O
~
Cn
7 O U
O
N
_
l(J
cq
M
rn
r
7
r~
V
m
rl
V
m
rn
(p
(O
rn
(p
(p
o
O
0
O
U ~ Q
~
C
-
m
V
(O
M
(h
CD
tf')
M
N
m
t~
O
O
f-
N
f~
~
W
O
o
~
p
C
p~
V
oJ
QJ
i~
(h
Lo
~
f~
07
m
~
f~
O
M
c0
Lx)
~
LO
f-
O
O
~
O)
`
N Q
m
lC)
~
CD
U')
(O
r
f~
M
I~
lO
I~
W
f-
o
N
N
W
O
O
~
o)
a.
~
o
O
o
o
O)
O)
W
-
-
-
-
-
-
C
-
-
-
-
-
-
-
LL
a
LL.
LL
~
~
'O
C
-O
C
'O
V
C
R
C
(
LL
7
L
LL
7
LL
LL
7
O]
C
C
a7
'O
Z
'O
c
N
C7
C
i
o
C
6~
c
Y
L
m
~
~
LL
L
E
O
~
=
C
~
LL
LL
~
~
~
Y
N
E
~
U
U
~
~
(p
OI
C
~p
p
~
C
7
LL
LL
N
C
~
LL
'6
~
U
'O
C
47
C
C
d
O
O
m
d
O
U
O
'
1q
a
O
N
O
O
p
p
(n
C
O
O
O
O
N
a
N
O
3
J
0
~
~
y
n
C
r
m
E
~
C
C
~
LL
~
N
c
>
E
E
E
C
>
j
>
m
~
Q
a>
>
Q
°
N
o
N
a
c~
y
o
N
0
N
0
N
0
N
j
~
V-
~
>
p
r
N
A
~
~
~
'C
~
~
~
~
0
N
~
`
O
Q
C
,
~
o
Q
o
=
7
d
~
o
m
u>
~
C
o
°
~
t9
>
i
T
~
m
N
'
T
"
c
m
-
c
E
c
~
O
u
«
'
~
~
U
>
~
U
O
m
N
~
°
0
U
a7
I
~
U
N
~
J
m
O
°~S
o
"t
~
a
n
~
m
!n
c
~
~
a~
~
a~
~
~
LL
cv
~
~
~
K
~
~
~
.
7
E
>
m
~
~
>
~
7
~
>
>
~
>
'
.
N
>
~
O
6
~
~
'a
10
~
~
w
K)
LL
E
E
m
E
CI]
a~
°
c
c~
j
c
~
N
c~
~
~S
Q.
~l
v7
~
~f
~
~a
m
o
m
c
.
~
ia
m
c
m
E
Y
a
2
E
°
E
E
E
E
E
~
a
>
x
9
~
~
~
U
~n
v
i
~
w
U
i
=
ci
=
c~
a
Q
C~
c
~
U
U
x°
c0
x°
~
U
~
~
o
~
~
o
F
~
o
~
O
~
~
O
?
E
E
cn
a~
~
a
Q
W
.l ! '
N
X
N
N
7
~
N
d
X
LL
N
N
Q
a)
~
rn
O
O
N
~
O
N
N
o7
0C)
O
O
-o
a)
(D
00
O~
LO
Lq
~
N
~I]
~IJ
O
O
OJ
oJ
C C
O
~
O
O
t'i
ll~
N
N
d' _p
N
N
N
~ m
N
N
-D
O
LIJ
W
ch
oJ
M
N
OJ
N
oJ
O
LfJ
O
lf)
~
n
O
O
N
N
oo
r
O
c0
CO
Lfl
tn
N
N
~
~
N
N
M
M
~ Q
~
7
U
0 0 0
0 0 0
LO LC) LO
~ O o
(0 Ol O
Q) 'O O tIJ ln
} fY~1 V M M
~ r ~ N N
U ~ Q
Q rn
0- v v
a
c
y
c
LL
c
~
O
~
m
C
m
C
~
~
LL
~
Q
N
~
m
LL
~
d
~
O
O
U
~
IC
~
10
N
~o
0
N
0
C
c
O
c0
~
-o
~
f0
~
d
~
N
E
N
N
o
~
O
~
0
Z
W
W
E
E
o
N
~
o
r)
c/)
(D
cn
M
m
m
2
cxa
o
~
m
°p
~
a
~
a
.o
-
m
a
f-
N
O
N
J
J
J
J
J
J
~
-p
C
N
-p
~
'D 47
C
O
O
c0
~
V
o
O
cD
~
V
r-
f-
c0
Ln
V
r-
I~
GD
Lr7
V
w
~
Q (0
X M
06
~
06
~
(p
~ m
C
c7 `
C`
~
C
~
~
~
~
O
O
O
O
I-
I~
f-
I~
Q
~
Q
~
O
O
~
O
O
~
CO
V
(p
V
~
~ Q
V
V
~
U
`m a~
a~~
} m
0
0
v
v
c~i
0
0
v
v
r~i
rn rn
r n
a~i ~ m Ln uo
U ~ Q
i ~
a
-~a
~n
o
m
=
m
c
C
m
LL
LL
N
~
N
0
E
o
~
U
~
d
~
O
0
N
o
N
2i
O
0
(0
0
Z'
Z.
N
M
O
~
M
O
~
~
(a
~
(p
~
T
7
p
N
N
~
Np
J
J
J
v V ~ Z
1 '
~
O
O
m
00
M
~
X
LO
~
~
c
~
n
W
~
Q)
E
m
N
❑
Q)
O
O
N
7
~