07-MONTHLY STATEMENT OF ALL RECEIPTS AND DISBURSEMENTS BY FINANCIAL DIRECTORCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
Agenda Item No.:
11-21-11
Council Date:
Finance
Gene Anderson
7.
12-12-11
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:
October 2011 Financial Report
ACTION:
BUDGET INFO:
N Financial Report ❑ Minute Order
Expense
$NA
❑ Department Report ❑ Resolution
Budgeted Amt.
$NA
❑ Presentation ❑ Ordinance
yTD Actual
$NA
❑ Public Hearing ❑ Other
Acct. Name
Nr,
Acct. Number
NA
FISCAL NOTES:
None
REVIEWED AND APPROVED BY:
Administration City Clerk ❑ Community Development ❑ EMS/IT N Finance ❑ Fire
❑ Municipal Court N Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris
Revised 2/04/08
- 29
City of Paris
October 2011 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections are much larger this year
than this time last year. This is simply a timing issue of how quickly the appraisal district
processes its collections out to the local tax entities. Last year was unusually slow. This year's
collection amount is to the amount collected in October 2009.
2. Sales taxes are up 2.42% over last year.
3. Hotel occupancy taxes are up 15.80% from last year. All hotels are current on their occupancy
taxes except La Quinta. As of 11-15-2011, La Quinta is delinquent for the 1St quarter of 2011 but
paid the bulk of its obligation for the 2"d quarter of 2011. They are also delinquent for the 3ra
quarter of 2011.
4. Franchise fees are up substantially because of the timing of Suddenlink's payment. Last year the
first quarterly payment was not made until February. Also, a retrospective franchise payment
made by Oncor in accordance to action taken by TCAPP on behalf of the City caused this jump in
October's activity.
5. Permit fees are down $2,066 compared to last October.
6. Municipal Court fines are $895 below last year's collections.
7. Interest & lease payments are up $5,783. It is normal for the flow of interest revenue to vary
from year to year.
8. EMS fees are down $3,523. This is not a significant number overall.
9. No quarterly payment was received in October for the mixed beverage tax. The payment was
received in November.
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 down $2,375 from last year.
11. Total General Fund revenues are 26.73% above last year. As noted above this is primarily due to
the timing of property tax and franchise tax payments. General Fund revenues to date are 7.67%
of the budget while the City is 8.33% through the budget year.
12. Total General Fund expenditures are up 16.02% compared to last year. General Fund
expenditures to date equal 7.58% of budget with the City being 7.67% through the budget year.
13. Sewer revenue is up 13.65% compared to last year due to the rate increase approved by the
Council last June.
14. Water revenue is up 5.54% compared to last year due to the rate increase approved by the
Council last 1une.
15. Total Water & Sewer revenues are 8.14% above last year and equal 9.58% of budget which is
above the 8.3 budget to date percentage.
16. Total Water & Sewer expenses are 55.63% above last year at this point in time and represent
5.38% of the total budget while the City is 8.33% through the budget year.
30
Departmental Expenditure Summary:
At this point the City is one month or 8.33% 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 five
departments whose expenditures are over 8.33% at this time.
1. City Council-13.62%. The overage amounts to $6,375 and is due to payment ot annual
association memberships and the quarterly insurance payment.
2. Public Works-9.96%. The overage amounts to $3,905 and is due to reimbursing the Texas
Workforce Commission for unemployment benefits paid out.
3. Cox Field-37.95%. The overage amounts to $50,757 and is due to payment of the TXDOT match
requirement on Phase Two of the airport grant.
4. Library-8.66%. The overage amounts to $2,093 and is due to the quarterly insurance payment
and electrical expenses.
5. Water Distribution-10.20%. The overage amounts to $28,015 and is due to numerous line items
including unemployment claims, overtime, quarterly insurance payment, and electricity.
General comments to the City Council:
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.
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.
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.
. 31
Year to Date Comparison
7.
October, 2011
Current
Year
Previous
Year
Net to
Date
General Fund
Taxes Collected
113,985.63
39,013.06
74,972.57
Sales Tax
477,101.85
465,803.68
11,298.17
Hotel-Motel Tax
121,957.16
105,316.84
16,640.32
Franchise Fees
270,522.93
47,733.96
222,788.97
Permits
4,880.68
6,947.25
(2,066.57)
Court Fines
28,067.64
28,962.97
(895.33)
Leases & Interest
6,820.50
1,037.25
5,783.25
Fees & Copies
1,099.80
1,172.43
(72.63)
Sanitation Fees
122,384.82
122,309.58
75.24
EMS Fees
248,409.31
251,932.97
(3,523.66)
Mixed Beverage Tax
-
14,470.99
(14,470.99)
Miscellaneous Fees
4,798.75
7,174.65
(2,375.90)
Water & Sewer Transfer
62,500.00
62,500.00
-
Recreation Programs
1,622.55
900.00
722.55
General Fund Total Revenues
1,464,151.62
1,155,275.63
308,875.99
General Fund Total Expenditures
1,627,309.86
1,402,601.36
224,708.50
Net to Date
(163,158.24)
(247,325.73)
84,167.49
PEDC Fund
Sales Tax
95,420.37
93,160.73
2,259.64
Interest Earned
1,322.18
718.09
604.09
Loan Payments
7,500.00
7,500.00
PEDC Fund Total Revenues
104,242.55
93,878.82
10,363.73
PEDC Fund Total Expenditures
210,924.84
105,797.67
105,127.17
Net to Date
(106,682.29)
(11,918.85)
(94,763.44)
Water & Sewer Fund
Sewer
473,135.07
416,280.53
56,854.54
Water
786,884.07
745,518.40
41,365.67
Interest Earned
1,176.74
-
1,176.74
Miscellaneous
33,684.94
35,603.78
(1,918.84)
W&S Fund Total Revenues
1,294,880.82
1,197,402.71
97,478.11
W&S Fund Total Expenditures
720,772.34
463,118.03
257,654.31
Net to Date
574,108.48
734,284.68
(160,176.20)
Comparison Report Page ~ 3~ 11/8/2011
Year to Date Comparison
7.
October, 2011
Current
Year
Previous
Year
Net to
Date
Capital Projects Fund
Interest Earned
-
-
-
Auction Proceeds
Capital Projects Fund Revenues
-
-
-
Capital Projects Fund Expenditures
23,176.77
13,226.08
9,950.69
Net to Date
(23,176.77)
(13,226.08)
(9,950.69)
WW&SS Rev Bond 2000 Construction
Interest Earned
-
-
-
WW&SS Rev Bond 2000 Const Revenues
-
-
-
WW&SS Rev Bond 2000 Const Fund Expenditures
-
-
-
Net to Date
-
"
"
Equipment Replacement Fund
Interest Earned
-
-
Auction Proceeds
99,291.28
-
99,291.28
Equipment Replacement Fund Revenues
99,291.28
-
99,291.28
Equipment Replacement Fund Expenditures
-
-
-
Net to Date
99,291.28
-
99,291.28
CO 2010 Construction Fund
Interest Earned
-
-
Repayments From Other Funds
CO 2010 Construction Fund Revenues
-
-
-
CO 2010 Construction Fund Expenditures
3,996.86
72.00
3,924.86
Net to Date
(3,996.86)
(72.00)
(3,924.86)
Child Safety Fund
Interest Earned
-
-
-
Donations
-
-
-
Child Safety Fund Revenues
-
-
-
Child Safety Fund Expenditures
-
-
-
Net to Date
-
"
-
Comparison Report Page 2, - 33 11/8/2011
Year to Date Comparison
October, 2011
IEZMSOb
Current
Year
Previous
Year
Net to
Date
Health Department
Interest Earned
-
~
Fees & Grants
40,965.79
91,756.46
(50,790.67)
Health Department Fund Revenues
40,965.79
91,756.46
(50,790.67)
Health Department Fund Expenditures
74,438.67
72,310.50
2,128.17
Net to Date
(33,472.88)
19,445.96
(52,918.84)
Grant Fund
Grants
26,457.83
108,641.95
(82,184.12)
Interest Earned
-
-
-
Grant Fund Revenues
26,457.83
108,641.95
(82,184.12)
Grant Fund Expenditures
123,957.08
85,471.34
38,485.74
Net to Date
(97,499.25)
23,170.61
(120,669.86)
Water Contract Fund
Interest Earned
1,221.23
-
1,221.23
Deposits Billed
75.00
(50.00)
125.00
Water Contract Fund Revenue
1,296.23
(50.00)
1,346.23
Water Contract Fund Expenditures
Net to Date
1,296.23
(50.00)
1,346.23
Community Development Block Grant
Interest Earned and Fees
408.77
307.92
100.85
Grants
Community Dvl Block Grant Fd Revenues
408.77
307.92
100.85
Community Dvl Block Grant Fd Expenditures
-
-
-
Net to Date
408.77
307.92
100.85
Home Buyers Assistance 2009
Grants
-
-
-
Home Buyers Assistance 2009 Revenues
-
-
-
Home Buyers Assistance 2009 Expenditures
-
-
-
Net to Date
-
-
'
Texas Department of Community Affairs
Interest Earned
-
-
OCC Payments
114,315.20
114,315.20
TX Dept of Community Affairs Revenues
114,315.20
-
114,315.20
TX Dept of community Affairs Expenditures
-
1,253.00
(1,253.00)
Net to Date
114,315.20
(1,253.00)
115,568.20
Comparison Report Page 3 34 11/8/2011
Year to Date Comparison
1.
October, 2011
Current
Year
Previous
Year
Net to
Date
Municipal Court Tech Fee
Municipal Court Tech Fee
1,146.51
1,228.42
(81.91)
Interest Earned
-
-
-
Municipal Court Tech Fee Revenue
1,146.51
1,228.42
(81.91)
Municipal Court Tech Fee Expenditures
1,664.00
1,588.00
76.00
Net to Date
(517.49)
(359.58)
(157.91)
Municipal Court Security Fee
Court Security Fee
862.82
921.30
(58.48)
Interest Earned
-
-
-
Municipal Court Security Fee Revenues
862.82
921.30
862.82
Municipal Court Security Fee Expenditures
569.26
559.01
10.25
Net to Date
293.56
(559.01)
852.57
Municipal Court Child Safety Fee
Child Safety Fee
50.00
96.49
(46.49)
Interest Earned
-
-
-
Municipal Court Child Safety Fee Revenues
50.00
96.49
(46.49)
Municipal Court Child Safety Fee Expenditures
-
-
Net to Date
50.00
96.49
(46.49)
Municipal Court Time Pay Fee
Time Payment Fee
144.51
161.76
(17.25)
Interest Earned
-
-
-
Municipal Court Time Pay Fee Revenues
144.51
161.76
(17.25)
Municipal Court Time Pay Fee Expenditures
-
-
-
Net to Date
144.51
161.76
(17.25)
Police Conf Fds-Gambling
Interest Earned
-
-
-
Police Conf Fds-Gambling Revenue
-
-
Police Conf Fds-Gambling Expenditures
-
-
Net to Date
-
~
Judicial Fofreiture Fee
Judicial Forfeiture Fee
-
507.00
(507.00)
Interest Earned
-
-
-
Police Judicial Forfeiture
-
-
Police Judicial Forfeiture Expenditures
-
1,367.19
(1,367.19)
Net to Date
-
1,367.19
Comparison Report Page _4 3 j 11/8/2011
Year to Date Comparison
7.
October, 2011
Current
Year
Previous
Year
Net to
Date
Tax & Rev CO 2000 Const Fund
Interest Earned
-
-
-
Tax & Rev CO 2000 Const Fund Revenues
-
-
-
Tax & Rev CO 2000 Const Fund Expenditures
-
-
-
Net to Date
-
-
"
CO Series 2002 Construction Fd
Interest Earned
-
-
-
CO Series 2002 Construction Fd Revenues
-
-
-
CO Series 2002 Construction Fd Expenditures
-
-
Net to Date
-
Revenue Bonds Sinking Funds
Transfer to GO Refunding 2003
-
Interest Earned
3,547.08
-
3,547.08
Revenue Bonds Sinking Funds Revenues
3,547.08
-
3,547.08
Revenue Bonds Sinking Funds Expenditures
-
-
-
Net to Date
3,547.08
-
3,547.08
Tax & Rev CO 2010 I&5
Tx & Rev CO 2010 I&S
4,257.66
4,257.66
Interest Earned
-
-
-
2010 GO/W&S Refunding Bonds Revenues
4,257.66
-
4,257.66
2010 GO/W&5 Refunding Bonds Expenditures
-
-
-
Net to Date
4,257.66
-
4,257.66
Tax & Rev CO 20001&S Fund
Tax & Rev COs 2000 I&5
-
-
-
Interest Earned
-
-
-
Tax & Rev CO 2000 I&S Fund Revenues
-
-
-
Tax & Rev CO 2000 I&S Fund Expenditures
-
-
-
Net to Date
'
'
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S
8,046.17
2,814.77
5,231.40
Interest Earned
-
-
-
Tax & Rev CO 2002 I&S Fund Revenues
8,046.17
2,814.77
5,231.40
Tax & Rev CO 2002 I&S Fund Expenditures
-
-
-
Net to Date
8,046.17
2,814.77
5,231.40
Comparison Report Page 5- 36 11/8/2011
Year to Date Comparison
October, 2011
vealmh
Current
Year
Previous
Year
Net to
Date
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S
8,046.17
2,498.72
5,547.45
Interest Earned
-
-
-
2003 GO Refunding Bonds Revenues
8,046.17
2,498.72
5,547.45
2003 GO Refunding Bonds Expenditures
-
-
-
Net to Date
8,046.17
2,498.72
5,547.45
2010 GO/W&5 Refunding Bonds
Cert. Of Oblig. 2010 I&S
9,155.59
2,820.15
6,335.44
Interest Earned
-
'
2010 GO/W&S Refunding Bonds Revenues
9,155.59
2,820.15
6,335.44
2010 GO/W&5 Refunding Bonds Expenditures
-
-
-
Net to Date
9,155.59
2,820.15
6,335.44
Library Memorial Fund
Interest Earned
-
-
-
Memorial Donations
65.00
-
65.00
Library Memorial Fund Revenues
65.00
-
65.00
Library Memorial Fund Expenditures
185.45
165.95
19.50
Net to Date
(120.45)
(165.95)
45.50
Library Expendable Fund
Interest Earned
-
0.70
(0.70)
Donations
-
-
Library Expendable Fund Revenues
-
0.70
(0.70)
LibraryExpendable Fund Expenditures
-
-
-
Net to Date
-
0.70
(0.70)
Library Permanent Fund
Interest Earned
-
-
-
Donations
-
-
Library Permanent Fund Revenues
-
-
-
Library Permanent Fund Expenditures
Net to Date
-
'
"
Comparison Report Page 6- 37 11/8/2011
~
1C0
CC
G
7
H
V
7
ar
~
c
~
C
X
W
O
I,
eq
I,
O
N
'-i
M
N
~-i
1~
Q1
tA
~f
01
I~
00
O
V1
N
M
~--1
V
f~'1
O
M
t!1
~
f~
V
Ii
N
.-i
M
1l~
N
00
.--i
~
01
O
t~
Zt
.--i
O
O
O
M
N
Oi
ri
M
O
M
.-i
u1
O
l+
0
N
V1
l0
00
1,
N
01
V1
N
V
l!1
m
V
I,
N
O
I,
N
[T
rl
00
1,
IA
-1
l0
O
Ol
~ V
V
l0
01
Ol
00
N
Ol
00
tr1
l0
00
V1
1,
1,
O
01
N
t0
~
01
.D
N
tD
O
00
1,
~
V1
00
M
M
M
O
lA
N
O
N
M
N
O
N
-7
M
1,
O
01
N
ti
~
00
Ll1
d
9
N
N
00
M
N
00
O
l11
f/1
O
M
O
I-
N
O
O
M
00
N
l0
e-i
p1
I~
O
P
I-
Ol
O
00
~
E
~
~ A
N
ti
00
N
01
M
ti
N
V
'-1
M
~7'
01
00
V1
rn
~--I
01
n')
~7
Q1
.--I
00
01
lD
01
1,
ct
01
sf
lD
N
V1
O
N
~--i
N
1,
U1
00
M
rl
P
OO
00
V1
M
M
N
ri
A
O
tD
00
Q
O
~
d
m m
*
M
6
rl
-1
N
~--I
~
a
d
Ln
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
cri
r~
o0
0o
ui
w
r~
ni
0
c»
o
rri
ko
,-i
ui
r:
o
o
v
,-i
m
w
N
e»
,-i
n;
0
m
~ +r
c4
V
oo
ul
v
C
n
-
tc
O
f,
00
r+
M
.1
r-
v
l0
o
O1
to
O
o
O
m
01
o
111
O
Cf
m
u1
m
N
m
M
un
M
m
lD
v
O
o
00
m
Ql
o
N
et
ey
o
00
m
Ol
v
00
v
e-1
w y y
CT
O
LD
a--i
O
Oi
10
Ict
00
00
O
u'f
I~r
01
I,
M
O
M
'
N
M
.-i
N'
O
M
-~i
-~F
00
~4
~
0
N
N
V
m
.-i
M
V
N
.-i
M
l0
01
*
N
O
O
i11
a
N
N
.-i
l0
~f
Q1
m
M
ti
n
✓1
V1
V1
Yo
-1
e-i
~--1
N
-
-
-
-
-
-
-
-
-
-
-
-
-
-
N
-
-
-
-
-
-
- -
'C
lD
V1
O
I,
N
V1
O
l0
00
00
M
Ll1
Ln
N
M
0
.--i
t0
Vl
N
I,
t}
l0
O
00
O1
tt
0
QO
M
0J
I,
00
w
V
O
1~
O
.--I
t0
N
O
f+l
tD
1-
M
O
0
Il
O
O
M
t0
~D
O
00
N
V
Ol
M u C
00
V1
lD
t,
Q1
lD
00
I,
f'~1
l0
00
4
V
M
~--I
W
1-
M
O
Ql
1,
~O
O
O
I,
~D
I,
M
M
>
a
d
a x
W
Yn
01
M
O
00
01
I,
00
01
M
-1
tA
l0
-1
M
N
O
tl'1
00
1-
01
l0
I,
P
1J1
l0
Yn
t0
1-
00
t0
M
Il
.-1
00
0
O
01
N
ln
00
Q1
01
01
I-
I~
O
00
u1
eY1
tD
l0
00
V
O1
00
1,
O
01
O
M
o0
[V
o0
m
Oi
O
Ln
1~
(V
t0
t~
V
0)
(V
r-i
1D
.H
1~
O
1%
Ci
ul
-Ct
u1
~
1-
Ol
tf1
00
Yn
N
O
Ol
N
N
I'
00
M
M
Ol
A
V1
O
r,,
M
N
O
01
01
N
Ol
M
tA
tn
~-I
N
CT
1l
tf1
V1
Q1
00
00
~!1
N
01
V1
00
Il
O
.-1
00
t0
1~
Il~
1~
tD
I~
V1
`M 3
M
a--1
I,
00
i,
V
'-1
ln
00
V
00
lD
4
1,
l0
lD
N
lD
V1
1,
G1
N
V1
tff
i-
l71
00
N
~ y tJ
V Q
'i
e-I
N
.--I
.--I
M
N
T
V1
N
M
N
.ti
-cY
V
N
N
tD
~--I
Vl
O
.-i
O
V
O
ei
O
ri
N
.--I
00
l0
rl
M
01
M
O
00
Q1
1-
W
01
M
-1
lf1
l0
N
M
N
O
u1
00
1,
01
{O
I,
O
N
t!1
l0
M
lD
1_
00
t0
c+1
I,
rl
00
tn
O
Ol
N
Vl
00
01
01
Q1
I%
I,
O
00
L/1
M
l0
O
lO
00
V
O~
00
I,
I,
O
Ql
O1
L!1
O
00
M
M
00
N
N
O
o0
01
n'1
N
Ol
N
O
1,
u1
00
'
I,
M
N
M
tD
01
'
1,
.--1
4
V1
01
O
N
~--4
.-i
M
t0
N
.-1
O
I,
01
O
P
01
Ol
N
L11
01
4
M
u1
111
~
C ~
I,
i
t!1
a--I
N
V
1'
i
tl1
1
1J1
0
01
00
00
D
u
1
N
01
'
u
1
00
N
1"
0
O'
.--I
00
t0
I~
1l
I~
%O
A
Il
V1
N
`
O Q
e-
r-I
1,
.--I
00
N
1,
-I
V
c-I
M
u
N
0
M
00
N
t
.-i
:t
V
1,
cl'
tD
V1
tD
N
l
l
0
1A
I,
V1
01
O
N
O
tA
O
Lf1
O
I-
L
CV
00
00
lD
U ~
a
N
~
v
~-1
ri
l0
01
N
00
M
M
N
-~T
V
tD
~-1
01
1,
-t
~
tD
!+'1
N
01
00
lD
O
l0
N
M
--i
V1
rl
00
14
00
01
Ol
01
~
M
N
~
I~
1~
V1
I~
It
~-1
N
M
e-1
N
V1
ei
.--1
O
'i
V1
N
't
t!1
0
N
M
N
00
lD
l0
l0
L(1
N
lf1
O
O
lD
m
O
Ql
lD
0
Ql
Ql
r/
01
rl
tn
N
P
~
CT
01
-q t
~
61
m C
.-i
.--I
00
t0
lD
t0
Ll1
N
M
~
M
1,
t!1
.--i
.--1
trf
O
M
O
R
01
00
O
1~
~
V1
O
01
N
00
01
~
'-1
V
~--i
m
M
o0
M
'-1
Q1
O
~
N
I~
Ln
01
rl
t0
I~
l0
N
'-I
00
~A
O
00
01
~
V'
1D
N
t-
.ti
V
1~
.ti
V1
M
1~
e-i
1~
.ti
1~
lD
O
(+1
ln
N'
~
00
M
y ~p
m
~
N
M
~
~
N
~
~
~
o
M
~
m
N
~
01
V1
M
00
V
N
01
01
Cf
i
CE
N
O
M
I
0p
e
f/1
I
M
1
0
l
D
lD
~
O
Cf
N
e-
N
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
O
V
N
tA
V
00
N
O
M
00
01
N
l0
~-I
01
tf1
a
O
O
a
u1
~-1
O
N
N
O
tO
r-I
M
01
r+1
V1
l0
N
u'f
lD
01
1,
t,
.~-1
r1
I,
00
ef
I,
N
M
O
t0
V
l0
1,
sf
M
rl
lD
tD
N
I,
Q1
O
O
u1
M
v1
M
u1
00
O
tT
M
N
u1
If1
O
In
01
e-1
01
l0
00
N
O
01
N
N
I,
lD
` y y
O
00
~--z
M
-q
f/1
M
V1
O
00
O1
O
I-:
M
I~
V1
C
-z
O
W
01
N
e4
M
Q1
Q1
l!1
lD
N
N
N
c'f1
l0
M
Ql
01
V
l0
M
1!1
Q1
lf1
N
Ol
4
1~
N
M
M
10
N
LA
N
O
N
(O
Q1
m
V
.-i
N
V
N
.-1
0
M
1,
01
~T
N
O
Q1
0
V1
N
N
-4
lD
a
a
L11
M
00
N
I~
00
T
V1
M
N
~-1
N
~
N
00
O
0
L/1
V
N
~
14
~-4
lD
O
M
I~
O
1~
4
L/1
L/1
tD
N
OD
V1
O
tD
M
Qi
M
O
M
C 0J
l0
00
't
V1
-i
I~
O
"i
lD
01
01
c'11
O
~
tD
O1
V
Ol
O
l0
M
Ifl
00
O
N
M
l0
N
N
~ y 9
A
m
N
l0
I,
i,
tD
o0
I,
v7
1,
m
I,
00
1,
1,
1-
1,
M
O
o0
V1
I,
~
O
~
t,
tD
1~
O
=
>
`
a
+ a
a x
W
~
.-i
00
N
I,
I,
00
ID
lD
-14-
01
-1
M
70
lD
C
I,
00
e-1
N
lO
tD
~
O
C
00
I,
l0
tA
.--I
00
.-i
O
O
O
V1
lD
I*
tf1
N
N
~
N
V1
00
1l~
lq
00
1-
ll~
OD
00
O
00
tf
1~
L-i
ll:t
tD
.--4
M
00
I,
r-i
tO
I~
I,
1,
00
v1
N
O
01
00
00
O
O
N
u1
01
V
O
-t
u1
.-i
.--i
00
~
~
r-I
00
00
t+')
f+'I
00
N
LA
N
l0
M
1,
lD
[T
O
M
f/1
~l
I
M
O
N
N
rl
Ol
l0
00
A
~ m
V
V1
Oi
u1
1~
m
n'f
m
1~
O
00
t0
O
M
.-i
t!1
01
O
N
e-~
M
m
m
O
O
.--i
l0
y
t0
t0
tO
1-
Ln
N
O
N
1l
m
lD
O
.~-Z
O
M
l0
u1
u1
tD
1~
O
O
00
V1
Il
N
y
.--I
N
'-1
-1
M
~
N
V1
M
N
I,
00
~
a
N
l0
lD
t!1
1,
~
~
u
Q
tD
N
N
.-V
N
e-1
N
'IT
.-i
00
N
I,
I,
00
tD
lD
[Y
01
-1
M
lD
tD
1*
n
00
.-4
N
lD
tD
'T
O
v
00
I,
lD
l!1
.-1
00
O
O
O
V1
lD
1*
V1
N
N
V
N
u1
00
Il
10
00
1,
-e
00
00
O
00
V
I-
Lfl
ll~
y,r
l0
'i
M
00
1,
.--i
l0
1,
I,
1,
00
U1
N
O
01
00
00
O
O
N
V1
01
-q
O
!f
V1
e-1
r-I
00
C t jp
.1
00
00
r'/1
M
00
N
U1
N
lD
I,
M
i,
l0
V
O
M
M
.--i
f~
M
O
N
N
e-I
01
tD
00
d a+ ~
V
1n
Ol
v1
T
M
O1
1,
O
a0
1C
O
m
.--i
V1
01
O
N
.-i
IYI
O1
01
O
O
~D
~ 0 V
tD
t0
lC
1~
.--i
N
N
O
M
1~
M
tD
O
r-i
O
M
l0
u1
u1
l0
P
O
O
00
L/1
1'
N
7 c Q
N
.A
'i
M
M
1,
t!1
Cn
N
I,
00
.--1
af
N
l0
l0
Ll1
f,
N
.--i
rl
.--i
0
L11
U G
~T
N
.--1
14
tp
N
N
14
N
14
4
V
C
C
Q1
00
E
O
C
d
Ol
_
y
n
~
Y
N
~
'v
o
°tS
>
~
~
N
V
c
~
,
p
~
Q
y
O
3
u
a
o
~
C
p
o
,
m
`
>
O
o~S
~
N
'p
0.0
a
2
fl'
d
p
u
~
~
y
Ob
~
v
m
>
'
oo
c
`
=
u
a
x
p
o
ro
m
°
`
c
c
•
=
~
~
o
c
o
a
v
m
~
~
o
-
m
o
a`
n
p
v
_
v
m
u
a,
op
m
~
L
Y
Y
M
l
E
QO
2
`1
X
N
C
i
U
fO
~
!O
f0
u
'u
<
a°
~
v°
W
a'
a
S°i
~
~
~
W
c°
a
~
,
~
12
a
o
9
3
3
3
3
11
~
0
N
00
\
r-I
1-4
00
'o
a
N
~l
7
~
c
v
a
W
38
~
f0
E
E
7
vi
N
7
M
~
C
C!
a
X
W
O
L/1
M
0
O
f,
O
O
O
O
O
O
O
O
N
O
O
N
O
O
O
O
O
O
O
O
O
O
O
O
o
n
m
m
o
m
o
0
0
0
0
0
0
o
m
o
o
m
o
0
0
0
0
0
0
0
0
0
0
0
v
oo
ai
ui
v
o
o
o
o
o
o
o
o
ni
o
o
ni
~o
o
o
o
o
o
o
o
o
~c
~i
N
~ V
00
O
I,
01
tD
V
Ln
I-
tA
M
v1
00
O
O
O
O
N
01
1~
I~
.--4
.--4
V1
00
1D
.-1
n
1~
d
9 ~
tri
o
v
r+i
o
ao
ai
u;
r-:
ui
ni
k6
v
a
~
A
m
m
00
o
Ol
w
M
o
00
N
t0
.-4
N
Lc
.--I
v
.-i
Ln
IA
un
r~
.--1
n
N
d
m
.ti
crf
N
G
d
h
0
O
0
O
0
O
0
O
8
0
O
0
O
0
O
0
O
0
O
0
O
0
O
0
O
0
O
0
O
0
O
8
0
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
M
N
O
u)
M
O
O
O
O
O
O
O
O
O
O
O
O
w
O
O
O
O
O
O
O
O
t0
O
O
~
C
~
O~
M
H
u1
I~
O
O
O
O
O
~
L/1
t0
`
~
v
v
o
r,
a
o
0
0
0
0
-4
oo
-4
, v
t a
r•i
r-
oo
rv
a;
n
rri
o
wi
00
o
oi
vi
Lc
o
Lo
ai
io
nri
Ln
~o
N
a
n
~ r m
V
00
O
M
00
O
N
1-4
Lf1
.--i
N
N
C/1
M
-
-
-
rl
-
-
-
-
-
-
-
-
-
-
-
-
'O
1,
00
a
O
-e
O
O
O
O
O
O
O
O
vi
O
O
N
O
O
O
O
O
O
O
O
O
O
O
O
d
.--i
N
o0
O
u1
O
O
O
Ln
O
O
O
tn
O
O
M
O
O
O
O
O
O
O
O
O
O
O
O
m ~ C
Q
tD
t'n
O
e'H
O
O
O
O
~
O
O
O
f,
O
O
N
O
O
O
O
O
O
O
O
O
O
O
O
~ N a
a x
W
LA
t,
O
M
O
O
O
O
O
O
O
O
00
O
O
00
O
O
O
O
O
O
O
O
O
O
O
O
N
.
tD
.
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
O
O
~
O
O
O
O
O
O
O
O
^
O
O
N
O
O
O
O
O
O
O
O
O
O
^
^
Y ~
C
L
-t
L
~ r0
~ m
et
V
V1
ei
ti
O
N
Y
M
N
.-~i
t0
~
N
L,
r,
o
M
O
O
O
O
O
O
O
$
w
g
o
m
g
o
o
o
o
o
B
S
g
S
o
o
N
10
O
O
O
O
O
O
O
O
0
0
O
O
O
O
O
O
O
O
O
O
O
`M
O~
O
~
O
O
O
O
~
O
O
O
^
O
O
N
O
O
O
O
O
O
O
O
O
O
^
^
C L 10
~
~
tn
.-1
.-i
O
N
~
M
~
O V
U ~ a
M
N
''y
-f
e
l
G
a
~
.
.
_
. .
.
.
.
.
. .
. .
.
. .
~
I~
M
N
-4
M
-I
O
O
t0
~O
O
O
O
O
O
O
O
O
O
O
O
O
t~
M
O
O
O
et
O
O
O
O
M
N
O
O
O
O
0
O
O
O
O
O
O
O
O
O
O
O
p
O
tD
00
~O
00
.
°
N
0
+
vi
01
oo
00
r
ui
~-I
o
u1
.-i
A
Lri
M
o
O
o
O
o
O
o
O
o
O
v
00
o
O
cq
01
p
p
o
oo
$
o
o
o
g
o
$
°
o
°
o
S
m
i
o
t°
a
~
a
00
.
a
N
.-t
1~
O
N
Ii
O
O
M
O
N
O
O
M
O
~
O
O
O
N
N
O
O
01
On
0
~
C
o0
I~
1~
tr1
u1
V
tD
.~-i
I,
ul
Oi
Vi
O
et
O
O
M'
O
6
LA
1~
00
.~-i
lD
Oi
00
M
M1
.0
Y
y rp
m E
N
00
N
01
I'
M
N
00
w
l0
00
N
l0
i,
N
r-I
N
V1
-1
M
'
Ifl
N
'
lD
O
O
M
M
1/1
V
1~
O
M
N
.--1
Ol
lD
rl
~
M
.-1
00
rl
~
ei
m
i
V
M
N
N
M
~-1
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
S
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
~
~
~
M
O
o
O
o
O
o
O
O
~
O
~
O
O
O
O
O
O
O
O
O
O
.
p
O
.
O
C~. d
V
O)
N
N
01
I-
O
I,
O
O
O
O
M
Lf1
O
un
O
O
O
N
O
N
O
O
C1
~ y~
t0'
D
1,~
0
t,~
M
Lf1
V
'
tO
ef
I,
-1
L!1
Qi
-
O
O
'
O
l0
O
O
u1
1%:
00
-i
e
Oi
aC
~
m
l
1
O
N
00
00
lD
M
'
N
1
'
L!1
l0
O
Y1
V
O
N
Ol
l0
-I
M
00
V
w
O
V
m
M
N
I,
V1
M
N
O
M
1H
M
-1
e-1
N
M
M
'i
V
00
.--4
M
O
00
O
O
O
O
O
O
O
O
O
O
0
Lf1
O
O
O
O
O
O
O
O
O
O
O
O
M
d
=
m
1-4
m
o
m
o
o
m
o
0
0
o
O
o
o
O
~o
0
0
0
0
0
0
0
0
0
0
0
0
i
M u
v
oo
r-
o
vi
o
o
oc
o
o
o
o
o
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
>
r
m
4) a
a x
W
M
o0
t-
O
a
O
O
O
O
O
p
1~
O
O
O
O
1~
.
.
0
0
0
O
O
O
O
p
tD
iD
~D
.
L1
.
a0
O
M
.
O
.
O
O
.
O
O
.
O
.
m
O
.
a
O
.
O
.
h
O
.
O
O
.
O
O
O
O
O
O
O
00
.
00
O
m
O
O
O
O
O
O
O
~
O
~
O
O
.
O
O
O
O
.
O
.
O
O
O
.
O
.
O
~
.
~
~
_
v
M
^
O
^
~ f0
~ m
01
O
00
1%
V1
M
N
N
01
01
V
M
~
L11
'7
N
m
!rf
~
N
N
~-y
v
Q
~
n
m
t0
oo
ui
n
a0
o
O
a
m
o
0
O
9
o
O
0
O
0
O
o
O
n
m
o
O
o
a
p
O
O
O
N
1l
O
O
O
O
o
O
0
O
0
O
o
O
O
O
o
O
0
O
0
O
w
a0
to
00
a.
O
01
R
O
N
O
C
O
O
O
O
a
O
N
O
O
t0
O
O
O
O
O
O
O
O
O
G
w
1G
C t jp
-zt
M
M
N
O
00
01
1,
01
Q1
y a+ 3
Ol
O
00
N
lA
M
N
rl
Q1
O1
~ 0 V
1~
m
O
01'
N
O
M
_q
V1
~
M'
M
M
U~ Q
1\
`
tV
c
v
no
v
fO
o
Y
3
~
u
a
a
c
~
u
y
~
d
a
i
E
a-
i
=
o
C
C
d
~
N
~
C
C
N
L+
~
O
u
C
C
U
C
A
C m
~
d
°
C
w
.
a
c
F
y
•
-
~
~
c
v
v
~
o
~
C
~
c
W
d
y
~
f0
to
5
~
Y
c
G
C
C
~
v
F~
61
~
O
C
H
C
Y
C
~
w
N
C
'O
tYC
~
C7
y
a
O
.
"c
=
'
o
~
o
o
~
v
~
o
o
~
u,
a
•J
M
n
a
~
~
L
m
a
~
~
t-
U
3
~
o
~
„
~
E
c
'
,
~
o
v
v
m
~
v
v
v
v
i
d
'
3
~
~
°
•
°
~
E
°
on
I
~
-
o~S
`
a~
a
~
~
o
m
v° ' i
3
z
o
f
-
a
LL
v
w
a
~
3
3
3
3
v° ' i
~
a°
d
v i
w
3
3
v° ' i
3
~
~
°
t°-
~
0
N
~
\
00
~
v
00
m
G.
v
~
~
C
v
a
X
W
- 1 39
C
E
C
3
N
ai
~
7
Y
'd
~
v
a
x
W
O
O
O
O
O
00
O
O
o0
t0
O
~
O
O
01
O1
O
O
O
O
O
O
~
.-I
O
$
O
O
O
O
o
o
Ln
v+
,l
o
o
a
w
o
c
o
o
rn
a+
o
o
o
o
o
o
ao
ao
o
o
o
o
o
~
N
6J
O
O
p
O
N
l0
N
%O
4O
V
O
O
1~
1,
t0
M
01
tff
M
u1
erf
tR
N
.--4
N
rl
O
C
O
C
O
O
O
O
O
p
O
O
O
O
O
N
M
N
M
O
N
O
N
V1
1-
u1
P
O
N
O
N
O
O
N
N
N
u'i
V
LC
00
N
N
C
aT
~
~
O
O
O
O
Ln
u1
tO
tO
'I
.-q
M
M
LD
LO
~ C
ai
oi
00
00
00
~
tc
oo
ai
.1
.-i
'-i
.i
~
.-i
m
eri
Lc
to"
v
00
0o
c»
eri
vi
ui
cri
eri
~
3
N
N
01
O1
01
lD
I,
N
tO
'
LA
If1
1-
P
e-/
rl
l0
lG
M
M
V
N
N
m
m
00
00
V1
.--i
lD
00
N
1.4
.4
-CT
Q
00
00
d
N
a
d
tn
o
S
o
B
o
o
o
o
g
o
8
o
o
o
3
0
0
o
o
o
o
o
S
o
g
o
o
o
o
«
O
O
m
er1
.--i
O
o
O
~q
o
O
O
O
o
0
0
0
o
O
0
G
O
0
p
O
O
O
p
O
o
N
O
ui
1I
0
N
O
N
o
N
C L d
O
O
O
O
tl
u1
1l
u1
u1
a
O
u1
00
M
O
O
M
M
0
O
0
O
0
O
0
O
O
0
O
O
0
O
N
u1
O
0
1-4
N
14
M
tr1
t0
w
` yba
01
01
O
O
00
tD
I,~
u1
M
M
N
N
M
M'
%O'
t0
a
ef'
O
O
M
M
L/1
~ff
M
M
y
N
N
I-
N
l0
l0
00
M
1f1
VI
V1
1,
P
rl
rl
1-
P
M
M
-~T
tt
N
N
u
m
01
01
w
.--i
t0
00
M
.--I
rl
a
a
00
00
N
'O
O
O
O
Ln
7
Lf1
tY
O
tn
O
O
.q
O
O
O
M
t0
O
O
g
O
O
g
00
Il
QO
1l
O
O
O
O
O
O
O
O
O
O
O
O
u1
Ql
N
O1
O
O
O
O
O
O
O
O
O
O
O
O
C7
w C
O
O
1,
N
O
O
.1
~
M
O
O
M
tr1
O
O
O
O
O
O
O
0
-4
.ti
O
O
O
O
O
O
m
>
`
a
+ a
a x
W
O
O
O
/
O
/
N
0
O
O
O
N
uY
~
trf
O
O
S
O
O
O
O
.--i
O
~-I
O
O
O
O
O
O
O
p
O
O
O
O
O
O~
~
01
~
O
O
p
O
O
O
O
O
O
O
O
O
O
O
O
C
1
L
O
1
L
o
0
V
O
O
m
m
.-i
m
m
oO
aC
Oi
Oi
O
G
O
G
O
C
t~
n
O
C
O
o
O
G
C
.--i
.y
O
O
l0
'
1'
V7
L!1
00
CO
Ln
v1
w
t0
~ 10
m
M
N
Ol
(
n
V
N
N
lf1
IA
V1
1f1
M
M
~ ~ ~
N
N
O
t0
00
L!1
e-1
14
1-1
~-1
~-i
r1
~ y Q
n
i,
n
00
V
O
O
O
O
O
Ln
O
u1
N
00
O
O
O
O
N
~n
ef
M
O
O
p
O
O
O
O
O
~--i
O
~
O
O
O
O
O
Q
c~
Q
v
O
O
O
O
Oi
~
O1
O
O
g
Q
O
O
O
O
O
O
G
a
O
m
m
.i
m
nf
ao
00
ai
Oi
O
G
O
O
O
O
t~
n
O
O
O
O
O
O
C t ~
.--i
M
.H
1Y1
O
N
O
Ql
tD
M
n
Ln
N
0
N
00
L!1
00
IA
v1
lA
u1
Y1
l0
M
10
M
` C 3
t4
N
O
tO
00
u1
O Q
V ~
I,
P
I-
00
ti
O
O
M
M
N
O
O
.
O
O
N
O
O
O
Q
O
O
Q
^
^
g
$
O
O
O
O
O
O
O
O
O
~
0
O
O
O
O
M
O
tv1
O
N
N
O
O
I
m
O
~
.y
O
v
O
w
v
t0
.1
~q
O
O
t/)
O
L/f
O
O
O
O
t/1
u1
L/1
ilf
V1
t!1
O
O
~
O!
L!1
IR
M
Pn
N
O
1-
O
O
.-i
~-1
-cr
-ir
V
Q
00
00
N
N
lD
t0
N
N
1-
P
V1
1A
~
~ C
1,
P
V~
47
M
v1
01
O
00
i,
I,
~--I
ri
N
N
O
O
1D
t0
t,
1~
lD
tO
~t
~
O
O
d
'p ~p
00
00
~
~
l0
I~
I~
O
~-1
00
00
u)
Vf
lD
t0
1~
P
a
~
00
00
M
P~f
6
C1
00
00
~
A
cr1
M
R
00
I-
v1
N
*
-e
tO
tD
r-4
.4
N
N
a--4
N
.q
N
~
a
d'
-e
N
CO
N
00
Y
m
m
N
N
u1
ti
N
O
u
O
,-i
°
8
S
8
o
o
o
o
0
o
8
o
0
o
0
o
g
g
o
o
$
o
o
g
o
0
o
0
g
g
o
o
o
o
o
o
o
a
0
0
o
a;
oi
o;
o
0
0
0;
c
c
c
o
0
.q
.-i
c
o
o
a
Ln
ui
o
c
ui
ui
vi
ui
.
ui
o
c
C
V1
IA
l0
10
V1
O
O
O
IA
00
00
1-1
rl
C
~
00
00
N
N
l0
t0
N
N
1,
P
LA
tf1
j
n
n
00
0o
rv
Ln
o
o
n
m
en
n
n
N
e~
o
o
kc
io
rl~
11
kc
io
v
a
o
0
` y y
o0
00
00
-1
00
0o
r~
o
lD
o
!
ui
o
t!1
c
1A
ui
l0
vi
t0
to
-1
ko
l
r,
N
v
v
o0
N
0o
N
cn
.-1
m
ei
oi
-T
oi
a
o0
N
00
N
7 Y m
M
M
.
rl
N
tD
N
t
1
N
R
l
e
r
N
N
Ict
Q
00
00
V
M
M
r
rl
M
O
$
V
a
00
0
L/1
O
N
O
O
O
O
O
rf
I-
P
0
O
O
O
O
O
O
g
O
O
O
O
O
O
g
O
O
O
O
O
O
O
O
O
O
O
O
W
`
O
M
M
10
O
V1
O
00
O
M
t
M
00
0
O
O
O
O
C
O
O
G
O
O
O
O
r
p u C
O
O
N
tO
O
m
0
0
O
O
M
O
C
C
O
Y
N
1
d a
a x
W
o
o
o
o
o
m
o
O
o
o
o
w
N
w
N
o
O
g
o
8
o
g
o
3
o
S
o
o
S
o
~
O
O
O
O
~
(1)
ID
M
I-
M
O
~
M
O
O
O
O
~
O
O
O
O
I
O
1
~
~
O
O
O
O
O
O
O
O
O
O
O
O
O
O
C ~ A
~
V
'ct
01
O
C1
t0
10
V1
1f1
~ Q
~
n
n
R
W
~
.--I
~-1
V
O
O
O
O
1,
t0
N
~O
00
I~
O
O
O
M
O
O
00
O
O
O
O
O
O
O
p
O
tD
N
t0
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
oo
oo
~d
o
o
o
~
o
o
v
v
rn
oi
o
o
o
o
o
0
0
0
0
0
0
0
0
0
c t ~
m
e»
m
rv
Ln
tD
io
UD
w
y « ~
a
a
rn
o
m
to
co
Ln
Ln
~ a ~
Q
v
r,
a
n
~-i
V
ri
oo
ni
N
ri
.-i
U~
(U
d
LL
13)
U
C
cu
N
LL
w
LL
C
N
C
~
~
N
LL
~
tn
a
a
~
~
L
~
~
E
O.
O.
1
.7
V
~
41
~
u
C
O
O
F-
ti1
U
-
~
~
a
Gl
E
C
~
~
L~
t
t''
C
LL
GJ
~
~
~
7
7
7
7
a
~
~
l.)
U
l..)
C.J
w
u
U
U
U
C
~
0
~
C
~
C
f
N
f0
f
O
~
~
~
~
n
a
.
a
a
a
v
~
~
v
~
C
0
~
~
O
~
N
~
U
U
U
U
~
~
l/1
l/)
l/1
E
~
E
O
l
f0
E
O
f0
C
~
f0
C
~
f0
C
10
C
f0
O
f0
?
f0
~
~
M
~
~
M
~
~
a+
O
w
O
~
x
O
~
O
a
LL
~
'o
a
O
~
u
O
~
O
Or
O-
O
O
O
O
o
O
~
o
O
r-
o
~
11
14
0
N
W
\
,4
au
no
m
d
~
v
V
C
N
C.
W
If (l
~
0
N
W
a--I
~
f0
E
E
7
h
N
~
7
M
~
C
C!
a
x
W
: k . 41
v
OU
ra
1
~
N
7
~
C
N
n
x
w