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08-FINANCE DIRECTOR SUBMITTAL OF MONTHLY STATEMENT OF ALL RECEIPTS AND DISBURSEMENTSCITY COUNCIL AGENDA ITEM BRIEFING SHEET Submittal Date: Originating Department: Presented By: Agenda Item No.: 9-13-11 Council Date: Finance Gene Anderson 9-26-11 RECOMMENDED MOTION: Not an action item. POLICY ISSUE(S): Fiscal oversight. Section 69 (3) of the Paris City Charter 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: None EXHIBITS: August 2011 Financial Report ACTION: BUDGET INFO: Z Financial Report ❑ Minute Order Expense $NA ❑ Department Report ❑ Resolution Budgeted Amt. $NA ❑ Presentation ❑ Ordinance yTD Actual $NA ❑ Public Hearing ❑ Other Acct. Name NA Acct. Number NA FISCAL NOTES: None REVIEWED AND APPROVED BY: Z Administration Z City Clerk ❑ Community Development ❑ EMS/IT Z Finance ❑ Fire ❑ Municipal Court Z Legal ❑ Libraty ❑ Police ❑ Eng./Public Works ❑ Utilities City of Paris r~ r~ Revised 2/04/08 4~ City of Paris August 2011 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections are 4.41% less than this time last year. The primary cause of the collection difference is the drop in the O&M portion of the tax rate and the corresponding increase in the debt portion of the tax rate to cover the 2010 series bonds issued to pay for Collegiate Drive. The new debt issue was absorbed in the existing 52 cent tax rate. Collections for the current year equal 97.65% of the tax roll which compares to the 97.73% collection percentage at this same point last year. 2. Sales taxes are up 3.85% over last year. 3. Hotel occupancy taxes are down 3.94% from last year. As of 9-13-2011, La Quinta is delinquent for the 15` quarter of 2011 but paid the bulk of its obligation for the 2"d quarter of 2011. The delinquency amounts to about $14,776. Ramada Inn has completely paid their tax delinquency. 4. Franchise fees are down 2.66% compared to last year. 5. Permit fees are up $16,352 or 21.85% due to increased volume. 6. Municipal Court fines are 1.30% below last year's collections. 7. Interest & lease payments are down $37,221. It is normal for the flow of interest revenue to vary from year to year. 8. Sanitation fees are up 11.75%. This reflects the rate change approved by the Council last July. 9. EMS fees are down 0.58%. This is not a significant number overall. 10. General Fund miscellaneous fees/revenues are unpredictable in nature and amount but do occur each year. Variances from one year to the next are not unusual, however, so this line item is budgeted conservatively each year. They are up 0.77% from last year. 11. Recreation program fees were down 6.20% this year due to the late opening of the pool which needed repairs. 12. Total General Fund revenues are .033% below last year. General Fund revenues to date are 94.75% of the budget while the City is 91.66% through the budget year. 13. Total General Fund expenditures are down 1.23% compared to last year. General Fund expenditures to date equal 89.13% of budget with the City being 91.66% through the budget year. 14. Sewer revenue is down 3.60% compared to last year due in part to reduced flow and load from Sara Lee and the closure of Sesame Solutions. 15. Water revenue is up 6.52% year to date as the City had a dry summer in 2010 which caused the watering season to extend into the Fall months. The Summer of 2011 was also hot and dry as well. 16. Miscellaneous water and sewer revenues are up due to the $149,484 refund received from the US Corps of Engineers on Pat Mayse Lake. 17. Total Water & Sewer revenues are 3.79% above last year and equal 93.89% of budget which is above the 91.66%a budget to date percentage. 18. Total Water & Sewer expenses are 2.08% above last year at this point in time and represent 57.71% of the total budget (86.78% adjusted for debt payments) while the City is 91.66% through the budget year. . 28 Departmental Expenditure Summary: At this point the City is eleven months or 91.66% 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 seven departments whose expenditures are over 91.66% at this time. 1. City Council-101.48%. The overage amounts to $10,939 and is due to elevator repairs, drapery repairs in council room, public relations fees, membership fees, election expenses, and the diversity initiative contribution. 2. City Manager-97.25%. The overage amounts to $16,534 and is due to the settlement agreement reached with the Manager. 3. Police-92.00%.The overage amounts to $18,298 and is due to fuel costs, communications, travel expenses, building & grounds maintenance, and equipment maintenance. 4. Street-97.95%. The overage amounts to $96,189 and is due to expenditures for streets and curbs. 5. EMS-97.02%. The overage amounts to $114,907 and is mostly due to overtime, operating supplies, communications, fuel, and maintenance costs. 6. Cox Field-104.11%. The overage amounts to $14,117 and is due to the additional TXDOT match requirement on the airport runway grant. 7. Paris Band-106.56%. The overage amounts to $3,106 at this point. General comments to the City Council: 1. Over 99% 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. . 29 Year to Date Comparison 1. August, 2011 Current Year Previous Year Net to Date General Fund Taxes Collected 6,113,848.19 6,396,421.07 (282,572.88) Sales Tax 5,530,805.53 5,325,679.84 205,125.69 Hotel-Motel Tax 449,212.90 467,640.76 (18,427.86) Franchise Fees 2,652,244.73 2,724,963.43 (72,718.70) Permits 91,164.48 74,811.75 16,352.73 Court Fines 308,916.14 313,000.63 (4,084.49) Leases & Interest 145,725.09 182,947.02 (37,221.93) Fees & Copies 13,578.60 12,637.26 941.34 Sanitation Fees 1,355,932.28 1,213,339.28 142,593.00 EMS Fees 2,191,203.07 2,204,165.53 (12,962.46) Mixed Beverage Tax 57,912.89 57,806.50 106.39 Miscellaneous Fees 304,940.65 302,586.44 2,354.21 Water & Sewer Transfer 687,500.00 687,500.00 - Recreation Programs 110,606.29 117,926.97 (7,320.68) General Fund Total Revenues 20,013,590.84 20,0 ,426.48 (67,835.64) General Fund Total Expenditures 18,780,342.73 ,015,441.19 (235,098.46) Net to Date 1,233,248.11 1,065,985.29 167,262.82 PEDC Fund Sales Tax 1,106,161.09 1,065,135.92 41,025.17 Interest Earned 17,235.46 34,232.15 (16,996.69) Loan Payments 321,122.87 395,022.34 (81,399.47) PEDC Fund Total Revenues 1,444,519.42 1,494,390.41 (57,370.99) PEDC Fund Total Expenditures 703,536.93 1,183,402.21 (479,865.28) Net to Date 733,482.49 310,988.20 422,494.29 Water & Sewer Fund Sewer 4,526,101.07 4,695,424.09 (169,323.02) Water 7,490,338.90 7,031,244.80 459,094.10 Interest Earned 63,951.87 53,900.72 16,985.94 Miscellaneous 562,707.93 407,443.13 155,264.80 W&5 Fund Total Revenues 12,643,099.77 12,188,012.74 462,021.82 W&S Fund Total Expenditures 7,550,205.94 7,396,277.26 153,928.68 Net to Date 5,092,893.83 4,791,735.48 308,093.14 Comparison Report Page 1 30 9/7/2011 Year to Date Comparison 7. August, 2011 Current Year Previous Year Net to Date Capital Projects Fund Interest Earned 1,462.11 9,161.10 (7,698.99) Auction Proceeds Capital Projects Fund Revenues 1,462.11 9,161.10 (7,698.99) Capital Projects Fund Expenditures 169,433.65 2,003,765.71 (1,834,332.06) Net to Date (167,971.54) (1,994,604.61) 1,826,633.07 WW&SS Rev Bond 2000 Construction Interest Earned 1,218.23 11,688.04 (10,469.81) WW&SS Rev Bond 2000 Const Revenues 1,218.23 11,688.04 (10,469.81) WW&SS Rev Bond 2000 Const Fund Expenditures 3,461,432.00 - 3,461,432.00 Net to Date (3,460,213.77) 11,688.04 (3,471,901.81) Equipment Replacement Fund Interest Earned 105,250.46 64,986.21 40,264.25 Auction Proceeds - - Equipment Replacement Fund Revenues 105,250.46 64,986.21 40,264.25 Equipment Replacement Fund Expenditures 270,926.91 - 270,926.91 Net to Date (165,676.45) 64,986.21 (230,662.66) CO 2010 Construction Fund Interest Earned 13,332.50 2,965,973.46 (2,952,640.96) Repayments From Other Funds - 2,965,973.46 CO 2010 Construction Fund Revenues 13,332.50 2,965,973.46 (2,952,640.96) CO 2010 Construction Fund Expenditures 1,126,455.69 499,808.25 626,647.44 Net to Date (1,113,123.19) 2,466,165.21 (3,579,288.40) Special Funds Special Funds 20,202.18 (20,202.18) Interest Earned 1.86 215.93 (214.07) Special Revenue Funds Revenue 1.86 20,418.11 (20,416.25) Special Revenue Funds Expenditures 29,042.43 (29,042.43) Net to Date 1.86 (8,624.32) 8,626.18 Child Safety Fund Interest Earned 156.04 110.70 45.34 Donations 13,000.00 13,553.08 (13,553.08) Child Safety Fund Revenues 13,156.04 13,66178 (13,507.74) Child Safety Fund Expenditures 4,028.41 13,771.34 (9,742.93) Net to Date 9,127.63 (107.56) (3,764.81) Comparison Report Page 2 ~ 31. 1 9/7/2011 . Year to Date Comparison l. August, 2011 Current Year Previous Year Net to Date Health Department Interest Earned - Fees & Grants 816,110.22 845,101.45 (28,991.23) Health Department Fund Revenues 816,110.22 845,101.45 (28,991.23) Health Department Fund Expenditures 836,339.43 857,321.69 (20,982.26) Net to Date (20,229.21) (12,220.24) (8,008.97) Grant Fund G ra nts 1,423,459.40 1,282,904.36 140,555.04 Interest Earned 132.19 17.00 115.19 Grant Fund Revenues 1,423,591.59 1,282,921.36 140,670.23 Grant Fund Expenditures 1,292,187.68 1,338,508.58 (46,320.90) Net to Date 131,403.91 (55,587.22) 186,991.13 Water Contract Fund Interest Earned 16,855.85 19,651.73 (2,795.88) Deposits Billed 125.00 (140.50) 265.50 Water Contract Fund Revenue 16,980.85 19,511.23 (2,530.38) Water Contract Fund Expenditures Net to Date 16,980.85 19,511.23 (2,530.38) Community Development Block Grant Interest Earned and Fees 7,820.71 4,183.66 736.03 Grants Community Dvl Block Grant Fd Revenues 7,820.71 4,183.66 736.03 Community Dvl Block Grant Fd Expenditures 2,950.00 (100.00) Net to Date 7,820.71 1,233.66 836.03 Home Buyers Assistance 2009 Grants - 62,000.00 (62,000.00) Home Buyers Assistance 2009 Revenues - 62,000.00 (62,000.00) Home Buyers Assistance 2009 Expenditures 41,200.00 43,650.00 (2,450.00) Net to Date (41,200.00) (18,350.00) (22,850.00) Texas Department of Community Affairs Interest Earned 2.61 - OCC Payments 130,175.20 15,000.00 115,175.20 TX Dept of Community Affairs Revenues 130,177.81 15,000.00 115,175.20 TX Dept of community Affairs Expenditures 175,531.40 15,000.00 160,531.40 Net to Date (45,353.59) - (45,356.20) Comparison Report Page 3 32 9/7/2011 Year to Date Comparison 7. August, 2011 Current Year Previous Year Net to Date Municipal Court Tech Fee Municipal Court Tech Fee 10,833.59 10,833.59 Interest Earned 287.29 287•29 Municipal Court Tech Fee Revenue 11,120.88 11,120.88 Municipal Court Tech Fee Expenditures 5,028.00 1,095.00 Net to Date 6,092.88 (10095.00) 7,187.88 Municipal Court Security Fee Court Security Fee 8,139.00 8,139.00 Interest Earned 408.98 408.98 Municipal Court Security Fee Revenues 8,547.98 8,547.98 Municipal Court Security Fee Expenditures 7,363.33 11,020.21 (3,656.88) Net to Date 1,184.65 (11,020.21) 12,204.86 Municipal Court Child Safety Fee Child Safety Fee 496.76 496.76 Interest Earned 109.14 109.14 Municipal Court Child Safety Fee Revenues 605.90 605.90 Municipal Court Child Safety Fee Expenditures - - Net to Date 605.90 (605.90) Municipal Court Time Pay Fee Time Payment Fee 1,730.09 1,730.09 Interest Earned 38.98 38.98 Municipal Court Time Pay Fee Revenues 1,769.07 1,769.07 Municipal Court Time Pay Fee Expenditures - 737.85 (737.85) Net to Date 1,769.07 (737.85) 2,506.92 Police Conf Fds-Gambling Interest Earned 31.13 31.13 Police Conf Fds-Gambling Revenue 31.13 31.13 Police Conf Fds-Gambling Expenditures - - Net to Date 31.13 31.13 Judicial Fofreiture Fee Judicial Forfeiture Fee 4,576.35 4,576.35 Interest Earned 42.08 42.08 Police Judicial Forfeiture 4,618.43 4,618.43 Police Judicial Forfeiture Expenditures 12,115.04 14,792.75 (2,677.71) Net to Date (7,496.61) 7,296.14 Comparison Report Page 4 . 33 9/7/2011 Year to Date Comparison Imml August, 2011 Current Year Previous Year Net to Date Tax & Rev CO 2000 Const Fund Interest Earned 253.51 373.99 (120.48) Tax & Rev CO 2000 Const Fund Revenues 253.51 373.99 (120.48) Tax & Rev CO 2000 Const Fund Expenditures 25,555.88 18,384.30 7,171.58 Net to Date (25,302.37) (18,010.31) (7,292.06) CO Series 2002 Construction Fd Interest Earned 9.01 9.42 (0.41) CO Series 2002 Construction Fd Revenues 9.01 9.42 (0.41) CO Series 2002 Construction Fd Expenditures Net to Date 9.01 9.42 (0.41) Revenue Bonds Sinking Funds Transfer to GO Refunding 2003 75,000.00 (75,000.00) Interest Earned 50,588.68 57,002.39 (6,413.71) Revenue Bonds Sinking Funds Revenues 50,588.68 132,002.39 (81,413.71) Revenue Bonds Sinking Funds Expenditures 3,254,372.53 (3,254,372.53) Net to Date 50,588.68 (3,122,370.14) 3,172,958.82 Tax & Rev CO 2010 I&S Tx & Rev CO 2010 I&S 188,868.61 188,868.61 Interest Earned 372.01 - 372.01 2010 GO/W&S Refunding Bonds Revenues 189,240.62 - 189,240.62 2010 GO/W&S Refunding Bonds Expenditures 132,618.38 132,618.38 Net to Date 56,622.24 - 56,622.24 Tax & Rev CO 2000 I&5 Fund Tax & Rev COs 2000 I&S 505,247.55 (505,247.55) Interest Earned 206.81 (206.81) Tax & Rev CO 2000 I&S Fund Revenues - 505,454.36 (505,454.36) Tax & Rev CO 2000 I&S Fund Expenditures 568,196.35 (568,196.35) Net to Date (62,741.99) 62,741.99 Tax & Rev CO 2002 I&S Fund Tax & Rev COs 2002 I&S 464,171.28 468,434.82 (4,263.54) Interest Earned 2,007.98 2,007.98 Tax & Rev CO 2002 I&S Fund Revenues 466,179.26 468,434.82 (2,255.56) Tax & Rev CO 2002 I&5 Fund Expenditures 444,372.50 444,772.50 (400.00) Net to Date 21,806.76 23,662.32 (1,855.56) ry A 9/7/2011 Comparison Report Page 5 J Year to Date Comparison 7. August, 2011 Current Year Previous Year Net to Date 2003 GO Refunding Bonds Cert. Of Oblig. 2003 I&S 370,572.60 414,324.84 (43,752.24) Interest Earned 2,589.24 1,475.61 1,113.63 2003 GO Refunding Bonds Revenues 373,161.84 415,800.45 (42,638.61) 2003 GO Refunding Bonds Expenditures 822,917.50 4411757.50 381,160.00 Net to Date (449,755.66) (25,957.05) (423,798.61) 2010 GO/W&S Refunding Bonds Cert. Of Oblig. 2010 1&S 456,997.53 456,997.53 Interest Earned 3,351.88 3,351.88 2010 GO/W&S Refunding Bonds Revenues 460,349.41 - 460,349.41 2010 GO/W&S Refunding Bonds Expenditures 3,821,743.76 541,481.29 3,280,262.47 Net to Date (3,361,394.35) (541,481.29) (2,819,913.06) Library Memorial Fund Interest Earned 261.62 287.88 (26.26) Memorial Donations 2,685.33 13,800.54 (11,115.21) Library Memorial Fund Revenues 2,946.95 14,088.42 (11,141.47) Library Memorial Fund Expenditures 1,515.62 8,433.75 (6,918.13) Net to Date 1,431.33 5,654.67 (4,223.34) Library Expendable Fund Interest Earned 573.89 594.58 (20.69) Donations 1,228.77 1,228.77 Library Expendable Fund Revenues 1,802.66 594.58 1,208.08 LibraryExpendable Fund Expenditures 1,138.00 1,138.00 Net to Date 664.66 594.58 70.08 Library Permanent Fund Interest Earned 2.08 2.19 (0.11) Donations Library Permanent Fund Revenues 2.08 2.19 (0.11) Library Permanent Fund Expenditures Net to Date 2.08 2.19 (0.11) Comparison Report Page 6 35 9/7/2011 T f0 C E C 7 N N L ~ ~ ~ C N c x W O Vl V N N l0 r-1 LI1 .--1 .-i 00 00 O .--I M V1 c'n 00 lD .--1 00 ('/1 'i i11 V Ql N 00 O .--1 rl N '-1 M N 0 0 tt M l~ N V1 0 c-I 00 ~D 01 N 1, .-i Q1 ~t 00 O 1* Il~ Vl Ol cf 0 N I, V1 M V1 N 1, O N l0 00 M n'1 w Ol .-4 .--I tl1 l0 O I, V1 O u1 M 0p 00 Ql 00 iJ1 C1 07 C a--I e-1 N O -~T Ql Vl O O N N N O Ql a--1 Ql N I- r-I tC Ol M M M ll1 00 1~ N M Ql I~ M M e-I lD lD 11 l!1 M IA N 01 1, l0 QI V1 0 1~ M V <7 Ch Ql l0 N p p ~ ~ 1, N M Ln lD 0 [t if1 M I, 00 N tD N Ol I, t0 O O N Ol 00 00 O 00 00 I- 00 a 3 N M 00 M 1, W H 00 00 N V H N H N Y V M lD l N 00 Ol H 00 lD l Ql N l0 N fh N lD I- N t m m V V N t 1 r l0 I. 1 00 C Q 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 O O O M 0 00 1, Ql 00 N N Ol O Q1 0 00 M i-1 M Ql l0 O ID Ol N W 0 ~4 ri O M 1.0 C ` ~ N Ol I, V O V1 l0 l0 N ~Y M N c-~ L!1 O 00 m F m V1 -:Y N N .--1 g O O M O VI O 01 V M 00 '-1 O V1 O 1- Vl N 1, 01 ti e-i CO 00 O O Ol V 01 M M Ol O u'1 ~ M~ O u1 a V 01 N VI if1 O I, i~ M lD 00 V 1- 00 N 00 O P M 00 N M n [t 00 ~ y m O V N M o O I, O L/1 N O M .1 M ' 00 Ol l0 00 ' N -q Q) -i M L!1 O Ql u1 Ol N 1:T N .--I LY, V lD O V N Ql .--1 u 1 V N N ( n tD 1f1 t0 l0 -t O -1 lO 1- Lf1 I.fl m ~--1 -1 r-1 N i--I r-I N M -Z N c-I N '6 O N tD ti w o0 .-i O t0 Ol O O d' L/1 t 1, O N l0 l0 n1 a N v1 N O ul -i a' G! .--1 Ql V 01 V I~ Vl Vl 00 1l 1l .--1 l0 I- N lD lD N Ql 0 lD l0 Ql Q1 I~ l0 Ol .--1 N 4 ° vi ~ 00 H 1D 4 O1 w 1O P, r, N Q1 o c-4 m y u~ ~ a o o o o o rn o o rn o o n o o o O o o o o rn a O rn rn rn a o a o a o m m m o o o o > w a a x W lf1 lD 00 00 V 01 1f1 01 Ol N N O Ol I~ l!1 I, N R Ql N 1, 01 Lf1 l0 'i 00 N O Ol 1- 00 lD 1l V V u'i tD M 1, V u5 00 m O 1, N a0 O v) li Ol N N 1* tD .--i 0 0 Ql V ~ l0 O ~ Ol N H 0 .-I H M 01 H M 01 01 00 M ri O " N N O C O C O) V lD " N .-4 m m O M I~ t0 00 tD .--i a0 vl V a0 tv1 V et 01 ti O m t!1 00 ' c~ ~ 1- C u1 1D N 00 m O tD N O .-4 l0 I, I, v1 ul 00 ~ O 1~ ~ ~ N ~f i~ 01 d a0 y l0 00 .--i .--i V L!1 O ~--i V1 V i- 00 I-~ 01 Vl V7 Ol r-i N 00 Ol 1!1 fn O M N 00 ~D O I, O C O V N .--i Ol l0 I, 1, 00 Ol O V' v1 T w N tD V ~4 V cf 00 Q1 irl a0 I, Q V N f'/1 V O r-I i, M ~ 1, Ol N d' N O f/1 ll1 M O O r-i 'i V Ol ~--i Lfl fi'1 ri N e-1 Q1 rl Ol W H O O W I, l0 N Ol N n I, I, r-I 00 ~ N M N OD t!1 O u1 00 ~ 1, N 01 I~ 00 l0 00 tD M 1~ N O1 N 01 m "Zt N O1 00 n1 O O V N 01 O 01 u1 f- tD O M C L ~ Ol M N M O lD O .--I a V 01 1, V M M f, ri f, V N 41 M Ol 00 l0 V tf1 .--4 V Ol lD O Ol M Ql N 00 Ol 41 N N Ql 01 lD N O l0 N H I, M O N l0 tD N p 1~ !1 N 00 00 O I- l0 tl1 V 01 N 1~ tD V N t!1 l0 N th r-I -zt V --1' O 01 O 01 l0 O I, N M -I ~--1 O Ol ~ ['/1 N 0 00 N 0 1, LO 1, 0 M I- L!'1 lD 00 -I .--I V O a L .-i n'1 .--I ri M ~ N C' M e-1 . 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Pi7 00 1- V N lD H e-I i, t!1 M r-i I, Ql r-i Ol 'IT 00 l!1 N Il V lf1 Ol N O 1- lD Q1 01 00 01 O O V Q1 M .-i N Ol -ti- O I, V w O N N 01 N M M t0 00 -~t Q1 l0 M C lD tD l0 Ol Vl N M Ol 01 N 00 lD N 00 M N 00 If1 - "Zt Ol I{ M O M 01 M ri 00 O [t O o0 l0 .-i N 01 ~ u1 f~ 00 00 .-t N l0 N O N 1D O M M lD u1 ` y.~.1 f~1 I, Ql M ~T I, e-1 O U1 O f+'1 00 00 l0 00 r-I 00 N O r-i 0 k.0 n M N 00 M N r ~t 0 ~ N n m n V Q N Yl f N ~--I M 00 N lD c'~1 00 I, V M N O ~ tfl N' lD .-i V N O ch n'1 ~-1 N rl 00 ri .--1 N -i t, V N M Q1 .--i M .-4 ~ M l0 .-i O ~D I~ M N 00 O I, a' 'i 00 O 00 O V1 V1 00 M l0 N I~ Ilt tll Ol 00 O N .--1 01 l0 V "t M N O N 14, O lD O t0 ll'1 O W M a. 00 M 00 00 Ol V N N 00 M N M kD M 00 M tD O1 O O 1, 'i 1- O N Q1 N I, C L jp u1 C' [T N N O tD H n'1 V LO O .--I 01 V1 C u1 tD I, t0 .-1 N N 00 I, 00 O GJ C ~ O O N 1, N I~ N O Ol 1~ M 00 N I, l0 00 O N N e-I M N N N .-i M ri ~ M N ~ ~ ~ ^ ~ o ~ ~ ~ 0 -CT C Q S V L -I a- -1 V e-/ M V lD N 00 M -1 .--1 I~ N N M N 00 .--I t D M N 01 00 O e-1 O 'i M .--I N N O .--I e/ C G! p N 'p , 00 u C O ~ d on E O C ar " ~ ai C C Y a 0 1= 6 Y N L d C O 0 > 00 v y y U C R L~ ~ ~ Q' a E ~ 2 I (i - ~ N O ~ l7 C ' V ~ co 00 ~ > 2 a' d a ~ C O pq j ~ u oo E on e y c o v e = a u Q v w a• o W a) ~n C _ ~ o ~ r o ~ a Y ~ ~ 'v 3 v v o o2S ~ ~ v m 1- o m a` v i ~ 00 m ~ ~ r t VI O w ` ~ M v a O ~ ~ Y N c~ Y O O C 7 f0 f0 - E O f0 -0 N uj GJ ~ f~ f0 f0 L1 U U L lJ Q d LL (J W Q. a VI V ~ ~ W U d , J ~ 0- 0 ~ ~ 0 N n \ Q1 N ~ N d N v ~ ~ C v n w 36 T f0 C E G 7 h a, 3 r '0 C G1 G x W o n m m o a 0 0 oo 0 0 0 oo -1 0 0 0 v 0 v 0 0 0 0 0 v m o o o .4 I- t, O O 1~ l0 0 -4 tD O t0 00 m O tD O M tD N O I~ O a0 ti N N 0 0 O 0 N 47 V I, O lD 00 Q1 u1 N O O V O O a 01 V 01 M 4 I~ W I, N I, '7 I, l0 M I, M ~t V M O 1, o0 Ol tD CY O 1- 01 lD O1 M O O O N O N M .--1 N O LD O 1, N N 00 lD lD M a--1 p1 ,p 1- tD I- V O Ln in M O a0 a0 a0 a0 1-4 O) O1 7 ~ m N lD V ~ 0 V O "4 rli m m 1 O Q 1 r-i .-i .--I M 00 Q fY1 1!1 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 O O O M .-i Oi tn Op O O O O O 0 0 O O O 0 L/1 O O O O O O O O u1 O O O C ~ M Ol Ol f+'1 O I~ N .ti 1~ a N V O O O O O 00 I~ 00 t0 N O O V1 M O N O .-1 O Vl 00 V1 N Q O O I~ 'O O N O V1 t!1 t!1 f~ -f O O O 1~ w 00 O 00 V 10 N lf1 N N I, tf1 Ql [r 0 1 O O ul N O 00 1- l!1 1- 1, l!1 M :3} m ~ Ql ~ Ln Q1 e-1 M 1, ~--i N Vl O Ql N f, 0 Ql 00 V1 N 00 N Y1 V W 01 fr1 01 N N r-I C .--I N .--I 0p .-a M M N N 'O 00 Ln .ti O M .--i O o0 I, 00 r-i o0 01 u1 N I~ Ql v--i 1~ O m M O O N N O O O Y 0 -i t0 V O t0 00 O M 00 Ol Ol O1 O1 M 00 ~D Ol 00 st O ul .i O O M N O O O GI M f0 tD N lD O u1 Oi O Ln Q1 T O1 V 01 1~ O o0 O1 O1 00 O N T O O m O O O O u~ ~ rn co Ln m ~ rn rn rn Ln rn rn rn m rn rn ~h m rn o o ~ n j ~ a ti N a x W cn I, 1, O t0 L/1 O N u1 O L/1 N m O V1 O tD N w O O O O Vl t0 .-I O O O N N Ol O N M O 00 c'l O M -1 O O M O O M 1, O M O N 00 I- 1l O O O 00 O O O N L/1 O o un 1- O I, N M N 1, 1n V1 O -zT Ol N O 1(f O O O y ~ l!'1 M 1--i N .--i O ' O W LD r-I N V1 M N 00 ri lD O ' u1 'ct 'D M 10 f0 ~ 00 .-i M N V ' f+ 1 I, 00 r-I 01 M V 00 N V1 V 1-1 tl 1 a--I LA M 00 ' 1l ` y a + V' .-1 t0 N l0 N 1- V1 ~ V Q 'i O Vl N 'r 00 * 1, 1, V) M 7 ~ Q O m 00 I, ri 00 N I, ~ ~ Q V Vl 00 r-I N M e-I r-7 ~--I (V O w r-I O 00 U) O O~ tf1 O u1 O O O O O O u1 O O N O O V O V1 O O O rn n o0 o a m o ~q m O m .-i O O O O O m o O N o o c~ O i0 o O o Ln N -i Ql oi V o .~r Kf ~ri .-1 o v 00 ~.i ~-I o Ln .-1 W L!1 o ~ 1, o 0 o vi .--I o0 N 0 Li Lf1 o o v 01 o vi 1A o 0 0 C L jp w 3 V 00 N ~ V I~ V C 01 cf1 V lD N Il ~ ~ a + l0 O u1 N N O N N ~f M N V N 1!1 O V l.J ~ a f/1 lll 'ti N N ~O N e-1 00 Op ri tA .ti O u) t- O t0 O O O O O O N O O O O O O 1- O tD O O O O uf O O O) .ti vi M o0 O O O O O O O O iD O O O O O O I- O Oi O O O O M O O O 0 N O 00 00 u1 N O O O O O O M O O O O O O V O I~ O O O O w N N 01 7D 00 C M L!1 W 00 -i LO 00 Q V1 t% M l0 N M O O O 00 V 1, -zY O~ O O M .--i l0 L!1 M R' M It 1 rr1 Q 7 '6 f0 M M ' N l ~ 00 1MA ~ N e-1 O N Ql 01 M ri V - a cV 3 LL m m a M M 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 O O O M N O u1 M O O O O O O O O O O O O O O O O O O O O O O O ~D Oi v m v .--i o Ln n N a O o O 0 O 0 O 0 O 0 O 0 ~ 0) yp N 00 Oi M M u1 O a O O 01 m } ~ W o m 0 o ~ ~ `n ~ i° `n v p p o o, + rv . rf L N M M ei 'O .-i 'D Oi O 'i O M O O O O 'D O O O O O O L/1 O Q) O O O O 00 O O ti M = N 1, O N O Il O M O O O O .-I O O O O O O N O N O O O O t'~ O O V C t O O O M O O O O O O O O O O a0 O O O O O O O m N ~6 ~ ^ ~ r N ~ N W Q a x W O t!1 M O a O O O O O O 00 O O O O O O ~'f O V O O O O tA O O L/1 W .-I O Oi O O O O O O M O O O O O O N O O O O O O UD O O T N M ~ O u1 O O O O O O w O O O O O 0 L/1 O ni O O O O M N N l0 ~ C 00 a a O O .-1 V1 ~O M cn M 1, ~ 10 m 3 .-1 tf1 ri N O u1 O a0 a ~ It l0 ~ 3 Y a 1-: ~ ~O Oi N O Ln N .--i ~ O Of N .--i .-i O Lr) v 00 tfl i--I C' ~ .i n m m v ~o 0 o ao 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 I- 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 W O M O O O O O O O O O O O O O O O O O O O O O O C S ~p M ~o ~ rli ~ d=~ L!1 N Ol II N O M 00 O CY) V~ a ~ N n ry) ~ C L N C 0 > > v 1L N 00 LL p C c ~ aci p oo u ~ y N E ~ C Y N ~ U/ N 0J . 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