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10-Deliberate on December monthly financial reportCITY COUNCIL AGENDA ITEM BRIEFING SHEET Submittal Date: Originating Department: Presented By: Agenda Item No.: 01/21/10 Council Date: Finance Gene Anderson 10. O1/25/10 RECOMMENDED MOTION: Motion to approve the December 2009 Financial Report as presented. POLICY ISSUE(S): Monitoring actual revenues and expenditures verses the adopted budget. The Paris City Charter Section 69 (3) requires the Finance Director 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: December 2009 Financial Report ACTION: BUDGET INFO: E 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: E Administrarion E City Clerk ❑ Communiry Development ❑ EMS/IT E Finance ❑ Fire ❑ Municipal Court E Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities City of Paris r {i~ Revised 2/04/08 ~~U11U0 City of Paris December 2009 Financial Report Comments Net to Date Comparison of Revenues: 1. Property tax collections are down 4.24% compared to this time last year. The critical point for tax collections is usually January 31St. Most taxpayers will pay by then to avoid any penalties. 2. Sales tax collections are 3.07% below last year's collections through this month. The current budget anticipates a drop of 7.91% in sales taxes for the year. December sales taxes were down for two reasons. There was an audit adjustment by the State of $61,815.37 and a collections decrease of $49,145.57. Sales tax remittances to the City from the State reflect sales from two months earlier. 3. Hotel occupancy taxes are 4.8% above this same time last year. All hotels are current on their taxes. The next payment deadline is January 31, 2010. 4. Franchise taxes are down 11.12% due to a much lower quarterly remittance from Atmos Energy ($69,039 this year compared to $165,301 last year). I am waiting on a reply from Atmos about the reason for the decrease. Apparently, Paris is not the only city with concerns about Atmos franchise fee payments being less than expected. The Atmos Cities Steering Committee has received a proposal from J. Stowe & Co. to review the franchise fees paid to cities by Atmos to verify that cities are receiving the proper payment amount. I would recommend Paris' participation in that review. 5. Municipal Court fines are down 15.72% or $13,908. 6. Hanger lease payments and interest earnings are down $6,633 compared to last year but this is due to the somewhat irregular timing of these 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. 7. EMS fees are down 5.84% or $37,239 from last year. This is primarily due to reduced call volume. I have requested Kent Klinkerman to be available for your questions on this issue. 8. Miscellaneous collections are up and this is primarily due to the TXDOT reimbursement of routine airport maintenance completed at Cox Field. Under GAAP if this reimbursement is received in the same fiscal year as the expenditure it would be credited against the expense account it was paid from. If the reimbursement takes place in the following year as happened in this case, it must be reported as miscellaneous revenue and not a reduction of expenses. 9. Total General Fund revenues are 4.419'o below last year's receipts at this time due to the lower gas franchise payment and slower property tax payments. General Fund revenues to date equal 23.85% of the budget while the City is 25.00% through the budget year. 10. Total General Fund expenditures are 3.83% more than last year through this month. General Fund expenditures to date equal 24.08% of budget while the City is 25.00% through the budget year. 11. Water revenue is down 8.309'o reflecting the unusually large rainfall we have experienced while sewer revenue is down 1.21%. 12. Total Water & Sewer Water revenue is down 4.319'o from last year. This reflects the decreased water sales and the completion of reimbursements from the City of Irving last year. Water & Sewer revenues to date equal 23.93% of that budget. This percentage is slightly behind the budget to date percentage of 25.00%. 13. Total non-debt Water & Sewer expenses are 14.36% higher than this point last year and amount to 19.719'0 of the current budget not including the debt appropriations of $3,954,125 and debt payments of $3,885,358.15 made to date. Total Water & Sewer expenditures to date are 43.079'0 of budget if you include the appropriations and payments for debt. The largest portion of the water and sewer debt is paid in December each year. Departmental Expenditure Summary: At this point the City is 3 months or 25% 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 9 departments whose expenditures are over 259'o at this time. 1. Municipal Court-25.57%. The overage amounts to $1,343 and is due to the fact that December had three pay periods. 2. City Clerk-26.27%. The overage amounts to $2,021 and is due to the three pay periods in December. 3. Police-27.73%. The overage amounts to $146,148 and is due mainly to the three pay periods and the purchase of vehicles early in the budget year. 4. Traffic & Lighting-28.139'0. The overage amounts to $13,552 and is due mainly to expenditures for electricity and the three pay periods in December. 5. Garage-25.17%. The overage amounts to $498 and is not significant. 6. EMS-26.48%. The overage amounts to $33,250 and is due mainly to vehicle maintenance, medical supplies, and the third pay period in December. 7. Library-26.03%. The overage amounts to $6,659 and is due mainly to the purchase of books for the library. 8. General Expenses-28.18%. The overage amounts to $53,593 and consists mainly of the City's contribution to the Health Department, one quarter's payment to the LCAD for appraisal & collection services, payments to non-profit entities for the year, and purchase of minor apparatus by IT personnel for various departments. 9. Warehouse-25.53%. The overage amounts to $545 and is not significant. In the Capital Projects Fund: 1. Community Development has exceeded its budget amount due to expenditures for the One Oak Apartments Project. This project was not specifically budgeted for but will come out of reserves. 2. The Engineering Department over spent its budget by $767 in purchasing a vehicle for that department. 3. The Garage has made its only budgeted purchase of a vehicle and has spent 98.67% of the budgeted amount. 4. Water Distribution has purchased its backhoe and dump truck placing them at 99.139'0 of budget. 5. The Waste Water Treatment Plant has made vehicle and equipment purchases bringing them to 39.17% of budget. General comments to the City Council: 1. Over 99Yo 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. SPECIAL NOTES: Payments to Bureau Veritas for fiscal year 2008-09 totaled $292,755.20 and payments for fiscal year 2009-10 through December 315Ltotal $61,862.49. Grand total paid to Bureau Veritas for both years is $354,617.69. The chart below was compiled by the Community Development Department. The total includes the Paris High School project and because it is so large and skews the totals, the tables below show the total Bureau Veritas (BV) charges to the City and the fees collected, with and without the Paris High project. BV's rate schedule for all of their customers is 50% of the suggested rate schedule in table 1A of the 1997 Universal Building Code. The City's fee schedule was last changed in November 2000. The City currently does not charge anything for plan review or fire inspections and consequently we absorb all of those costs. % Fees 96 of Total Recovered Paris High Sc YTD - BV PLAN & REVIEIN FEES $90,224.32 25.496 096 $6,103.50 YTD - BV BUILDING INSPEfTI0N5 $210,459.67 59.49b 7$.19b $6,103.50 YTD - BV FIRE REVIEW AND INSPECTIQN $53,707A0 15.1% U% $139,280.16 TOTAL ~354,890.99 $151,487.16 YTD- CITY BUILDING FEES COLLECTED $164,787.72 42.69`10 Totals wi#h Paris High Sclrool Numbers Eacluded 96 of Total % Fees Recovered YTD - BV PLAN & REVIEIN FEES $33,689.41 16.696 ' 096 YTD - BV BUILDING INSPECTIONS $128,214.42 63.0% 59.396 YTD - BV FIRE REVIEW AND INSPECTION $41,500.00 20.4% 0°Yo TOTAL $203,403.83 YTD - CITY BUILDING FEES COLLECTED $75,977.92 hool 556,534.91 P{an Revietrd Fe $82,745.25 tnspection Fee Fee $88,809.80 Coflected v n g ^ i ~ / . ~ w~ ,3 Net to Date Comparison m I i Description December 2009 December 2008 December Net to Date General Fund Taxes Collected 1,596,986.89 1,667,794.71 (70,807.82) Sales Tax 1,425,974.63 1,471,214.13 (45,239.50) Hotel-Motel Tax 126,783.29 120,915.47 5,867.82 Franchise Fees 714,658.65 804,159.15 (89,500.50) Permits 11,098.47 10,389.78 708.69 Court Fines 74,563.88 88,472.56 (13,908.68) Leases & Interest 46,633.27 53,266.68 (6,633.41) Fees & Copies 2,997.60 5,084.65 (2,087.05) Lamar County Fire 150.00 450.00 (300.00) Sanitation Fees 326,030.86 326,613.98 (583.12) EMS Fees 599,454.78 636,694.73 (37,239.95) State Revenue 14,027.44 15,549.60 (1,522.16) Miscellaneous Fees 52,779.37 31,501.19 21,278.18 Water & Sewer Transfer 187,500.00 187,500.00 - Summer Programs 2,908.55 2,312.30 596.25 General Fund Total Revenues 5,182,547.68 5,421,918.93 (239,371.25) General Fund Total Expenditures 5,224,837.64 5,031,837.68 192,999.96 Net to Date (42,289.96) 390,081.25 (432,371.21) PEDC Fund Sales Tax 285,194.92 294,242.81 (9,047.89) Interest Earned 5,967.27 38,209.04 (32,241.77) Loan Payments 114,000.00 114,000.00 - PEDC Fund Total Revenues 405,162.19 446,451.85 (41,289.66) PEDC Fund Total Expenditures 220,526.46 94,697.03 125,829.43 Net to Date 184,635.73 351,754.82 (167,119.09) Water & Sewer Fund Sewer 1,305,698.36 1,321,708.56 (16,010.20) Water 1,844,464.80 2,011,485.60 (167,020.80) City of Irving 43,672.84 (43,672.84) Interest Earned 9,390.47 11,569.18 (2,178.71) Miscellaneous 119,165.47 37,984.77 81,180.70 W&S Fund Total Revenues 3,278,719.10 3,426,420.95 (147,701.85) W&S Fund Total Expenditures 1,842,078.63 1,610,749.45 231,329.18 Net to Date 1,436,640.47 1,815,671.50 (379,031.03) December Department Expenditure Summary 1 1/20/2010 Net to Date Comparison emb Description December 2009 December 2008 December Net to Date Capital Projects Fund Interest Earned 1,546.69 2,515.29 (968.60) Auction Proceeds Capital Projects Fund Revenues 1,546.69 2,515.29 (968.60) Capital Projects Fund Expenditures 478,623.40 210,102.47 268,520.93 Net to Date (477,076.71) (207,587.18) (269,489.53) WW&SS Rev Bond 2000 Construction Interest Earned 2,269.24 2,844.49 (575.25) WW&SS Rev Bond 2000 Const Revenues 2,269.24 2,844.49 (575.25) WW&SS Rev Bond 2000 Const Fund Expenditures Net to Date 2,269.24 2,844.49 (575.25) Equipment Replacement Fund Interest Earned 29,964.73 (1,953.13) 31,917.86 Equipment Replacement Fund Revenues 29,964.73 (1,953.13) 31,917.86 Equipment Replacement Fund Expenditures Net to Date 29,964.73 (1,953.13) 31,917.86 Special Funds Special Funds 8,850.73 28,585.14 (19,734.41) Interest Earned 63.04 49.01 14.03 Special Revenue Funds Revenue 8,913.77 28,634.15 (19,720.38) Special Revenue Funds Expenditures 24,303.08 21,661.67 2,641.41 Net to Date (15,389.31) 6,972.48 (22,361.79) Child Safety Fund Interest Earned 13,639.25 (1,423.92) 15,063.17 Donations Child Safety Fund Revenues 13,639.25 (1,423.92) 15,063.17 Child Safety Fund Expenditures 10,259.18 10,259.18 Net to Date 3,380.07 (1,423.92) 4,803.99 Health Department Interest Earned - Fees & Grants 173,562.16 311,447.43 (137,885.27) Health Department Fund Revenues 173,562.16 311,447.43 (137,885.27) Health Department Fund Expenditures 249,633.65 152,095.75 97,537.90 Net to Date (76,071.49) 159,351.68 (235,423.17) December Department Expenditure Summary ~2 _ 1/20/2010 J Net to Date Comparison mt, Description December 2009 December 2008 December Net to Date Grant Fund Grants 265,256.18 194,893.90 70,362.28 Interest Earned 17.00 Grant Fund Revenues 265,273.18 194,893.90 70,379.28 Grant Fund Expenditures 369,719.33 108,442.64 261,276.69 Net to Date (104,446.15) 86,451.26 (190,897.41) Water Contract Fund Interest Earned 5,776.04 5,776.04 Deposits Billed (15.50) (15.50) Special Revenue Funds Revenue 5,760.54 5,760.54 Special Revenue Funds Expenditures - Net to Date 5,760.54 5,760.54 Community Development Block Grant Interest Earned and Fees 1,030.61 1,083.73 736.03 Grants Community Dvl Block Grant Fd Revenues 1,030.61 1,083.73 736.03 Community Dvl Block Grant Fd Expenditures - Net to Date 1,030.61 1,083.73 736.03 Home Buyers Assistance 2009 Grants 50,000.00 50,000.00 Home Buyers Assistance 2009 Revenues 50,000.00 50,000.00 Home Buyers Assistance 2009 Expenditures 40,000.00 40,000.00 Net to Date (10,000.00) (10,000.00) Tax & Rev CO 2000 Const Fund Interest Earned 86.93 128.27 (41.34) Tax & Rev CO 2000 Const Fund Revenues 86.93 128.27 (41.34) Tax & Rev CO 2000 Const Fund Expenditures Net to Date 86.93 128.27 (41.34) CO Series 2002 Construction Fd Interest Earned 1.83 1.83 CO Series 2002 Construction Fd Revenues 1.83 1.83 CO Series 2002 Construction Fd Expenditures Net to Date 1.83 1.83 December Department Expenditure Summary r, ~r~-, „ 1/20/2010 ' f.~ v L. 'li lU Net to Date Comparison l. Description December 2009 December 2008 December Net to Date Revenue Bonds Sinking Funds Transfer to GO Refunding 2003 75,000.00 180,000.00 (105,000.00) Interest Earned 15,264.33 11,126.14 4,138.19 Revenue Bonds Sinking Funds Revenues 90,264.33 191,126.14 (100,861.81) Revenue Bonds Sinking Funds Expenditures 2,757,872.52 3,000.00 2,754,872.52 Net to Date (2,667,608.19) 188,126.14 (2,855,73433) Tax & Rev CO 2000 I&5 Fund Tax & Rev COs 2000 I&S 133,043.57 128,548.13 4,495.44 Interest Earned 150.30 124.70 25.60 Tax & Rev CO 2000 I&S Fund Revenues 133,193.87 128,672.83 4,521.04 Tax & Rev CO 2000 I&S Fund Expenditures 395,724.38 Net to Date (262,530.51) 128,672.83 (391,203.34) Tax & Rev CO 2002 I&S Fund Tax & Rev COs 2002 I&S 117,681.46 111,828.33 5,853.13 Tax & Rev CO 2002 I&5 Fund Revenues 117,681.46 111,828.33 5,853.13 Tax & Rev CO 2002 I&S Fund Expenditures 352,436.25 Net to Date (234,754.79) 111,828.33 (346,583.12) 2003 GO Refunding Bonds Cert. Of Oblig. 2003 I&S 104,057.77 100,148.34 3,909.43 Interest Earned 156.88 156.88 2003 GO Refunding Bonds Revenues 104,214.65 100,148.34 4,066.31 2003 GO Refunding Bonds Expenditures 379,325.00 379,325.00 Net to Date (275,110.35) 100,148.34 (375,258.69) Library Memorial Fund Interest Earned 50.76 50.76 Memorial Donations 1,115.00 1,256.80 (141.80) Library Memorial Fund Revenues 1,165.76 1,256.80 (91.04) Library Memorial Fund Expenditures 1,216.85 636.46 580.39 Net to Date (51.09) 620.34 (671.43) Library Expendable Fund Interest Earned 115.63 144.64 (29.01) Donations Library Expendable Fund Revenues 115.63 144.64 (29.01) LibraryExpendable Fund Expenditures - - - Net to Date 115.63 144.64 (29.01) December Department Expenditure Summary 4 1/20/2010 ~ '+s ~1 ~ E..; ~i l Net to Date Comparison l. l I . I ff%M j Description December 2009 December 2008 December Net to Date Library Permanent Fund Interest Earned 0.43 0.43 Donations Library Permanent Fund Revenues 0.43 0.43 Library Permanent Fund Expenditures Net to Date 0.43 0.43 December Department Expenditure Summary r 1/20/2010 N N ~ ~ Q N ~ u') (O cD N V O O f~ o0 I~ cD N O O M o7 i(') I~ m O7 O O O 6) m -o ch ~ ~(J M O CV c") QJ m m cn Lq 6) V' I- (`7 O OJ f~ O I~ N ~ 1 I~ W V 7 m V (D V I~ O ~ CO O O m l[') CO N m ~ f~ N N CD m O oJ ~ ln V U ~ OJ (D W (O ~ N V ~ O M d' 7 ~ tA I~ N c0 cV ~ ifJ V O O O O N C O Q (6 CO m O) f~ CO OJ f~ M N V (O 7 f~ M ln 1~ I~ 7 (D oJ (O V OJ M N M CO I~ ~ O M N OJ O x N m N M ~ OJ oJ (D a M 7 O] N o~ M N N N N OJ I~ V N QJ N ~ ~ W V M C V C) V u) h N CO N N «o CO ("7 (h Ol m f- I- if) m ` 7 f- CO N 01 CO f- N N O c'7 m I- O oo C) Q) CO ( 7 CD 7 I~ I~ V ~fJ 01 O ~ 'V 1- c0 m O O cD M O) N (0 N N O I~ V N N O7 I~ GD ~f] O c0 I~ ~ GO ' N O r ~ 01 ~ fi7 cD oJ c~7 C M ~ 'V l(~ 'R (h c0 N ( 7 N pJ N N m M ' tn N I~ O) M N N O O f? 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N c J oJ M N f- I~ V O f- O I~ cD N (h I- O E C ~ rl oc N N m oJ N O O~ I- M oc N ~ ~ V N ^ M O O O c0 f, N V m f~ u) CO N V oJ M U d ~ Q V V N O~ (O CO N 7 CD V' M 1~ m ~ U a a ~ ~ ~ ~ ~ o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o a 0 C ~D (O N oJ O I~ ~ ~ ~ M M M I~ N V N 0 o o 0 0 O d ~ c0 V m oJ N N W CD ~ f~ V m f~ (O (O (3) O 0 ~ V O M ~ M N N M O CO (`7 N V N N V M o~ V V M N V' O] M ~ } w N N N N N N N N N N N N N N N . - T CO I~ O V M (O M N m d' I~ W 01 O u] N 0~ V O O = p N V M m M ~ N N N ~ m oJ O cD N C O O M ~ U N ~ oJ ln M (O tn O l() (`7 N lCJ N M I~ t!') f- m M oJ O N 00 m O~ O V' O V 7 o ~ M t0 CO if'J (O V N N M f- N I~ N O 1~ t~ (p O M (O CO O C7 f~ O 1~ p d N ~ ~ C") V f- W O f~ N V N 7 O O O N c~7 N I~ tQ ~ (O O N N ("7 N 0~ O OJ m ~ ~ O O CJ CO o7 o~ V N ~ M M I~ f~ M h N I~ N ln IO f~ ln I- N 4'J f~ N l!~ V' N OJ M m C c0 c J OJ N M N c0 t`7 ~ N ~ V (`7 OD ~ - - - - M - N - - - - CO N N N 07 ~ V N O CO I- M 6] N cD M N - O - ~ - N N m c0 O O m N O V M M [O ( (D N ~7J (D O (O l!J oJ O O V M O (D N (O V Q V (")Q1 IN O N I~ V c0 07 M N ~ f~ [~'J O) I~ d' 0] 1 (O O O I- ln O (O O c6 V O N O OJ Cp N O N c ~ - ~ O N V Ol 0) N N CO W M N (h V N N O F- = N N O [D O O ' N LO I- t c0 Lo M O I-- ~ m O c) (3 r N 7 O Lfl N ln N OJ M In ~ v ~ O Lr7 Q q m (D V N N 'IT oJ co c0 O V c0 ~ ~ N t- m cD 1- N c 0 ~ ~ I N N Lo V N N } - - - - - - - - - - - U5 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 O O O O O O O O O O O O O O O O O O O M ~ ~ 1~ N O f~ CO m N N M N N m O O> t('7 OJ M M m (O O (D m O N (O ~ ~ 7 ~ t0 V N ~ O N m I ~ (h u } N N O ' O O V N ~ O O O I~ p~ p u p~ N -O O tn V' 7 0) N tA l[') O Q I~ V' ~ f~ O M c 7 ~ a c7 I- oJ O o] m CO O O m I~ oJ O N } O V N N 7 M N ~ O t() tn O L(J tn O M ~ M M ~ N N ~ M o7 Cl) N m M cD O V N m uo V N m c0 CO [O c0 V O ~ C] N N M - - - - - - - - - N cD O ln ~ N ln N O1 m 0] m M I~ CO O 6) - M - O - N - - CD O W V O c+J 6J O L O m M CO M 1- ln O m ~ O Q1 m ~p ~p ~ p O Lo N CO m I~ ~ O 1~ O O f- I- ln M ( CO LA M ~ cD M m O (O V O C7 ~ O N 7 N N M i~ O V V ~ OJ V O V N N V c f~ I~ m m ~ M M V m f- f- C7 O E C 7 V CO M tf) V CO Q) d' M 6) M ch U N M N O N CO V m I~ 7 c0 tn V N I~ tn O] N u] V t~ (D N V' o] M Q ~ m V tn O) a0 N N tf1 m ~ Q~ - - - - - - - - ~ - - - - - - ° a ~ o 0 0 0 0 0 0 0 0 0 o a a o 0 0 0 0 0 0 0 N V V L ~ ~ a o M p \ ° O Q ~ q N 7 I~ CO O ~ V W N oJ ~ ~ ~ ~ m ~ r j c N F- 0- N V Lr) CD 'V I~ V' CD N ~ I~ M cD N ~ c0 c0 O] ~ N N } W N N N N (N N N N N N N N N N N - - - - - - - - - - - - - m 9 A O ~ F C > > ~ U ~ LL C Q O E ~ ' V a ~ a ~ r o Q ~ N v°)i > p c m o 06 o- a m ~ u C U m ~ ~ U V . . m C , m m ~ a y N p > ~ O 06 a c 'o C W ~ ~ G) O U ~ Q U F C ~ E 6 ~ N Q1 d m f0 O O U C U tA Z U p1 LL C U a~ o o) a m 2 ` ` ~ ~ (7 U U U ~ C~ Q o a E U W d m ~5 ~0 m E o m o W w m d 0 ~ (7 W C) a J C7 U d p 0 ~ 0 W ti ~ E E N ~ ~ ~ N Q W aci E a ~ , O ~ Q E U E E N ~ ~ C Q W mu v E ~ Q N ~ <`'1 ( 1- 7 M 00 I~ l('1 O 1, O O O O O O O O V O O O O O O l!J O D N I~ ~ ~ N M O ~ O p ~ p O O O O O OJ N O O O O O N O ~ -o N ~ (O ~J m N `7 ~`7 (O ` I~ o N O) O O (O O ~ O O O O ln f- p O O O O N O C ~ M ( f- m N ( 7 CO f~ I~ 1~ N M li~ O m N CO N ~ O ~ O d ~ ~ N O V' 2 m m ~ Iz m pi ~ d. ~ N N ~ m N N N (O ln N C~ N ( O Lo m ~ N Cj N N ll 7 O O O O O O O O O O O CO O O O O o O o O QJ ~ W O) N N O O ~fJ O O V O O O O O O Oo O O O O O fl O N ~n M in Q1 co f~ rn M m O ~ O O (D O ~ O O O O 7 (V O O O O O O p m N o D M N ln m V c CO O) M N } Ol ~ f~ N ~ ~ ~ ~ O f N ~ N ~ ~ ~ O N 'C V N Q m 'V c o M I CJ N ~ y N m N ( ~ o r- O O O O O O O O O O O O O O O O O O O M (D u) M O CO O O O O O O O O O O O O O O O O O O W Lo c m O O O O CD O O O O O O O O O O O O O m ~ N N o N (0 N ~ (O N c~J x V O a) c o O cn N } ~ OJ o N V O ro V CO m O c) V Lo o2 O ry W tf p p CO O p] 1~ ~ t17 1- O M a LL~ l cD Lo N d, ~ N N M M CW m V N O t0 M M m N ~ O Ln O O to O O O O O O lo O O O O O O o O ` L ? ln N I- I- O O O O CO O O o O O O N O o O o O o I~ o aJ ~ V ~ O~ f- oJ ~ CO O O O O O O O O O O O ln O O O O O O O E 7 V V O O ~ N ~ ~ ~ m O O ~ ' m M ~ ~ Q a 7 CO V N ~ ~ ) ~ U ~ U ~ a a ° a p ~ M ln I~ f~ O) ~ ~ ~ N o o N o o 0 0 0 o 0 - ~ C.j t() O 6) (D O ~ (p O O O M O O T T } w N N N N N N O O ~ O O - .:I . . . . - ~ N ~ 7 ~ CO ~ m 'IT c) r- O O O ~ N O O O O O O O O O O O O O o N O) N V O M O O O (D N O O O O O O O ui O O O O O ~ N I~ ~ ~f1 c I~ ~ M m ~ n ~ O O O M CO I~ O ~CJ O O N M W O O O I~ c0 o ~ C ~ ~C? W O~ u~ N N ~ ~ O N O) O O OJ O CO O O) O O N 1~ O O O ~n ~ O O ~ ~ ~ ~ ~ M N N O LD V N N O] I~ O i1 O) N N M N O N O O R M . c~ ^ V ~ tn c0 ~ ~ O 7 W OJ O lo 'r) O c0 m d' C N O O CJ m C M M N (7 (D d: N ~ ~ V N ~ O ~ N ln N V D - N ~ - GO ~f - N "7 - N - - - Cp - O - M - O - O - O - CO ry O O O O O O O O O O O O O QJ ? < I~ O f- ~ O (D O O O M o0 O O O O O O O Lq O O O O O W c2 M ~ O ~ O N O O O CO O ~ O O O O O~ I~ - O O O M V O O ? 7 oJ O u O ~ CO O ~ N m O H U N ~ ~ ~ ~ LQ t!J W f~ O O M ~ Q M V V N ~ 0 0 ~ N W ~ M O ~ r Lo m N V N } 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 O O O O O O O O O O O O O O O O O O O O O O (h (p M ~ ~ l(j pj p O O O O O O N O O O O O O O O O O O N ~ M ~ ~ pMj m O N ~ h O O O O O O O O O O O O O O O O O cm V N O O M ~ O O oc N O N O O N LQ N O ~ ~ ^ ~ N N 'Y cD N ~ N O) I~ ln pi O ~ O O ~ N O O I- n N } m (O W uQ ~ ~ M c N M N N lf') O ~ N I~ tn lfl m LD ~ N N ~ N N V ~ N M M V N ~ C O O W n O I- O O O (D M O O O O O O O O O O O O O r I~ N 't N V CO ~ Cj ~i'j O ~ O O O O O O M (D O cYj O O O O O O O O O ~ O O O O O ~ ~ E ~ ~ V o ~ ~ O N w (O o~ N o ~ ~ O O O O O ~ O O O O O ~ ~ U ~ U o ri M o N Lri cD rn V 'ri V rn v V c-~ Ln ~ a) ~ Q ~ U N nJ a U 'D O d a o 0 0 0 0 0 0 o 0 o 0 o 0 o a o M ' ~ ~ N p~ ~ 0 ~ O N ~ o ~ 0 0 0 ~ ~ o 0 O ❑ ~ N F- c- u ) LC) f~ N O I~ ~ N M ~ ~ ~ p~ m O O O O O ~ ~ V V d. O O ~ O O O O m ~ ~ O O O O O O ~ ~ ~ } x N N N N ~ O O O ch O O O O V ~ M O O O ~ W ~ (3) A O H N C a N ~ CD Z U U ~ E ~ ~ C N U ~ LL d ~ Nf N T L m f6 o U Q ~ o o ~ ~ ~ V > ~ ~ J ~ ~ p ~ ~ ~ ~ d m N ~ L m :5 a) m ? ~ 2 6 o a o 7 a c 0 o m a p ~ ~ Q ~ o o a ~ E b ~ ~ ° ~ m otS ~ ~ c m ~ o m o a in o U c ~ N ~ ~ ~ ~ cu io m 3 m <n ~ ~ o v a° i~ v w a a i i w ~ n n P cD ~ 3 3 ~ O ~ O W --I > E E ~ Q1 7 ~ N Q w C C ~ O OUC 70 O ~ Q ~ O U i ~ E E v ~ -o C Q w mu N E ~ Q N ~ O O O N O O ~ N O] O O M M O O (O O f~ O o -0 ~ ~ 0 O ~ N o O O~ o O O O ( I- (h CD (p (+7 O O O O ~ ~ M O O I- I- N O O O N O O O O ~ ~ C V ~ O ~ - ~ O O O N & O O f1 N r N ~ N ~ M ~ ~ ~ N m ~ C I CJ f- N tn M (O Lo ~ 47 O O O m O O N O O O O O ~ CO N (p M O O O O d' O O N O CD O O (p ~ O I~ ~ O aD O O N M (O O O O O I~ Oi f~ m cD t~ O O O O M V O O m O O O O Ol c0 O O ~ N C N r oJ 00 ~ V M U O ~ CY) N m O) N ln o7 N ~ Q N O O ~ O N N ~ O O O O O O O O O O O O O O O O O O O O p O th Op M OJ ~ f~ O O O f- O7 l(') O O t] O O O O O c0 O O O O O O O M (n O O f-~ Lf7 O O V O O O O O o O O m o7 O o O f~ O I~ ~ ~ ~ O O c0 O N } m O rn - N O N c0 (`7 o N c0 ~IJ t1i (O ~[J cD C'J I~ - m nj N a) m (c co O O O m O O ~ tn O O O O 7 CO O T O o n L L J o O O N O N O O 0 1~ Lo o ~1J ~ O o 7 m O O CO V m O O O O o~ M p~ c+j O O O O O (h V O O M m O O O O W 7 V m oz ~ U N U ~ ? 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'C ~ ~ a, E ❑ ~ w Q y ~ E U ~ a ~ A U p o' ~ r ~ O c ~ 6 -S d 0 !n ' ~ _ ~ LL d C ~ 6 E 3 d n U O CP C ~ N o E - ~ E ~ E m ~ a ~ ~ ~ m ~ Y o O E N > J (n ~ U W 2 N x CJ O a LL O c) m a Q 0 ~ 0 N W c-I T E E N N 7 ~ c Q W N E ~ n 0 v ~ E v u v 0 YM ~~0 C, 07 1 mv v E ~ Q Q1 ~ 0 0 0 0 ~ ~ ~ ~ ~ in o o rn rn o 0 ~ ~ O O 0 O O O O O O> N O> N N V N N N N oj O (p O (p (D N (p N O O O O C O M M N ~ ~ ~ V' V (r0 (nD N o a m m ro co co ~ r- 06 m N ~ (p ~ ~ ~ m V V ~ pO M M ~ O O O O M M (o M LO Ln O O m m O O 47 O O O O O O 7 7 O O CO c0 O O ia O O O O tn Lfj oj oj ~ O O N N O O = O O c(D0 C~D ~ a N 0 O O [O ~ cD O f- CO CD ~ m N N fD CO N m Q O O M ~ (•~j cV'7 V V 0 Y ri rS 0 0 0 0 o O o O o 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 N co c+j co co c+j cp (p O O O O cD m m M M (h M cD c0 7 V ~ O ~ 0] O) Qa LL') O ~fJ d' lzt V a) M m M M M M Ln tA O O M (o p p L O O O O O O '7 - N N O O N N O O ~ o 0 0 o ui iri m o6 co co 0 o co (ri o 0 E ~ O O ~ ~ O M M S G ( O C O N N O ~ M c`7 a) a) N N (O (O L) Q O O ~ ~ M ~ 7 'ct ~ U M M ~ U ~ ~ ~ ~ o 0 0 0 o 0 0 0 0 0 0 0 0 0 0 0 ❑ Q O O O O ~ ~ Q? ~ ~ ~ ~ ~ O O O N O O O O ~ ~ ~ r O } w ~ r r ~ O O O O O O O O o'J oJ N N m ln p p p p -o 0 0 0 o v v co cfl n r- o o m m o 0 ~ ~ O O N N ~ 6 o6 07 O O [O (O O O O E C O O O O U7 N ln N N M N cq (n M M Cl m m Q1 6) N O d c0 cc co m O i M V V N ~ N cp O~ O m O J C m ' ~ O O O O N N O7 [O l() LO O O t() LO O O Q) O O O O l(7 lf) M M N N O O 0~ o] O O ~ O O n ~ N N M M Lc) c:> c) O O ? O O CO W N M N M N N O F U N V V n LO m Q) U) uO m m Q ~ I- I- M M M M M M ~ N N } 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 O O O ln I!] O O l!J t!') t() 2 O O O O O O N ~ t!') O tn O 1~ f- I ~ I- ("1 ~ (`7 ~ ~ ~ O ~ N } O O ~ ~ 0 '7 V m O J i V V m M M M O O O O N ' N oJ 07 tn ln O O N N O O ` L O O O O t! ) LfJ M M N N O O O O O O O O O O N 1- N t- ~ V CO (p L(j t(j O O E ? 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