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08-FINANCE DIRECTOR TO SUBMIT MONTHLY STATEMENT OF ALL RECEIPTS AND DISBURSEMENTSCITY COUNCIL AGENDA ITEM BRIEFING SHEET Submittal Date: Originating Department: Presented By: Agenda Item No.: 3-19-12 Council Date: Finance Gene Anderson 8. 3-26-12 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: February 2012 Financial Report ACTION: BUDGET INFO: Z Financial Report ❑ Minute Order Expense $NA ❑ Department Report ❑ Resolution Budgeted Amt. $NA ❑ Presentation ❑ Ordinance y'rD Actual $NA ❑ Public Hearing ❑ Other Acct. Name NA Acct. Number NA FISCAL NOTES: None REVIEWED AND APPROVED BY: ~ Administration Z City Clerk ❑ Community Development ❑ EMS/IT Z Finance ❑ Fire ❑ Municipal Court Z Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities City of Paris Revised 2/04/08 16 City of Paris February 2012 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections to date are 1.77% less than last year at this point. Collections on the current tax roll are 93.21% compared to 93.60% last year. Also keep in mind that the 0&M portion of the tax rate is less than last year as is the taxable value of property. 2. Sales taxes are up 0.70% from last year. This amounts to $18,034. 3. Hotel occupancy taxes are up 1.70% from last year. All hotels are current on their occupancy taxes except La Quinta. As of 3-16-12, La Quinta is delinquent for the 1S` quarter of 2011 but paid the bulk of its obligation for the 2"d quarter of 2011. They are also delinquent for the 3`d and 4thquarter of 2011. Kent and I met with the owner and hotel manager on February 7`h. He has promised to pay $3,000 per month on the back taxes plus pay any current amount due on schedule. At that rate it will take approximately 15 months for them to pay the back tax due. La Quinta did make its first $3,000 payment on schedule. 4. Franchise fees are up substantially (43.33%) because of the timing of (1)Suddenlink's payment and (2) Oncor regular payments. Also, a retrospective franchise payment made by Oncor in accordance with action taken by TCAP on behalf of the City also contributed to this increase. 5. Permit fees are up 23.75% compared to last year. 6. Municipal Court fines are 9.14% above last year's collections. 7. Interest & lease payments are up $37,994. It is normal for the flow of interest revenue to vary from year to year. 8. EMS fees are down 4.37%. Run numbers are actually down year to date by 31 runs. Revenue is determined not only by call volume but by the payer mix and run type (emergency vs. transfer). 9. The mixed beverage tax collection is down 25.06% (only $7,034). 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. These revenues are up 7.35% from last year. 11. Recreation program fees are up $2,759. 12. Total General Fund revenues are 2.84% above last year. This increase, as noted above, is due to the timing of payments from Suddenlink and Oncor. General Fund revenues to date are 56.18% of the budget while the City is 41.66% through the budget year. 13. Total General Fund expenditures are up 6.91% compared to last year. General Fund expenditures to date equal 40.56% of budget with the City being 41.66% through the budget year. 14. Sewer revenue is up 8.62% compared to last year due to the rate increase approved by the Council last June. 15. Water revenue is down 8.02% compared to last year but is still close to the budget to date numbers. I expect this to turn around with the increased sales of warmer weather. 16. Miscellaneous water and sewer revenues are down due to receiving the Corps of Engineers' refund regarding Pat Mayse Lake last year. 17. Total Water & Sewer revenues are 5.08% below last year and equal 40.42% of budget which is below the 41.66% budget to date amount. The bulk of the decrease is due to the Pat Mayse refund last year which was a onetime event and decreased water sales. 18. Total Water & Sewer expenses are 16.70% above last year at this point in time and represent 28.20% of the total budget (42.13% adjusted for debt) while the City is 41.66% through the budget year. - - 17 Departmental Expenditure Summary: At this point the City is four months or 41.66% 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 ten departments whose expenditures are over 41.66% at this time. 1. Municipal Court-42.31%. The overage amounts to $1,518 and is due to the annual payment of stability pay plus December had 3 pay periods. 2. Police-43.03%. The overage amounts to $73,630 and is due to the payment of unemployment claims on two former employees, December had 3 pay periods, overtime, pound supplies, and maintenance of building and equipment. 3. Public Works-42.88%. The overage amounts to $2,915 and is due to the annual payment of stability pay plus December had 3 pay periods, and unemployment claims. 4. Traffic & Public Lighting-41.89%. The overage amounts to $1,232 and is due to electrical costs. 5. Garage-42.06%. The overage amounts to $1,167 and is due to the annual payment of stability pay plus December had 3 pay periods. 6. Cox Field-61.14%. The overage amounts to $33,387 and is due to the grant match payment to TxDot. 7. Library-43.01%. The overage amounts to $8,617 and is due to the annual payment of stability pay, December had 3 pay periods, office supplies, and electrical costs. 8. General Expenses-48.67%. The overage amounts to $100,276 and is mainly due to the City's contribution to various non-profit agencies, the Health Department, and IT purchases for various departments. 9. Warehouse-42.32%. The overage amounts to $720 and is due primarily to payment of stability pay, 3 pay periods in December, and office supplies. 10. Wastewater Treatment-44.91%o. The overage amounts to $68,100 and is due to chemical costs, TCEQ license fees, sludge removal, pumps & motors maintenance, stability pay, plus December had 3 pay periods. 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. - 1~ Year to Date Comparison 7. February, 2012 Current Year Previous Year Net to Date General Fund Taxes Collected 5,636,567.32 5,738,558.02 (101,990.70) Sales Tax 2,562,519.90 2,544,463.58 18,056.32 Hotel-Motel Tax 210,409.97 206,874.32 3,535.65 Franchise Fees 1,325,792.66 924,987.73 400,804.93 Permits 46,712.47 37,746.65 8,965.82 Court Fines 172,955.74 158,469.71 14,486.03 Leases & Interest 79,755.26 411761.25 37,994.01 Fees & Copies 5,178.19 6,098.58 (920.39) Sanitation Fees 609,656.41 615,588.03 (5,931.62) EMS Fees 991,488.99 1,036,872.29 (45,383.30) Mixed Beverage Tax 21,036.40 28,071.00 (7,034.60) Miscellaneous Fees 139,770.82 130,193.80 9,577.02 Water & Sewer Transfer 312,500.00 312,500.00 - Recreation Programs 11,296.35 8,536.45 2,759.90 General Fund Total Revenues 12,125,640.48 11,790,721.41 334,919.07 General Fund Total Expenditures 8,708,344.67 8,145,113.87 563,230.80 Net to Date 3,417,295.81 3,645,607.54 (228,311.73) PEDC Fund Sales Tax 512,503.96 508,892.70 3,611.26 Interest Earned 1,989.57 2,423.18 (433.61) Loan Payments 7,500.17 7,500.17 PEDC Fund Total Revenues 521,993.70 511,315.88 10,677.82 PEDC Fund Total Expenditures 453,811.79 288,354.54 165,457.25 Net to Date 68,181.91 222,961.34 (154,779.43) Water & Sewer Fund Sewer 2,219,628.83 2,043,388.06 176,240.77 Water 3,073,048.78 3,341,121.16 (268,072.38) Interest Earned 12,184.46 30,262.81 (18,078.35) Miscellaneous 157,556.90 340,131.75 (182,574.85) W&S Fund Total Revenues 5,462,418.97 5,754,903.78 (292,484.81) W&5 Fund Total Expenditures 3,774,752.01 3,234,469.94 540,282.07 Net to Date 1,687,666.96 2,520,433.84 (832,766.88) Comparison Report Page 1 3/13/2012 - ~ 19 Year to Date Comparison February, 2012 (gab Current Year Previous Year Net to Date Capital Projects Fund Interest Earned 5,404.81 743.68 4,661.13 Auction Proceeds Capital Projects Fund Revenues 5,404.81 743.68 4,661.13 Capital Projects Fund Expenditures 867,516.36 62,979.26 804,537.10 Net to Date (862,111.55) (62,235.58) (799,875.97) WW&SS Rev Bond 2000 Construction Interest Earned - 1,218.23 (1,218.23) WW&SS Rev Bond 2000 Const Revenues - 1,218.23 (1,218.23) WW&SS Rev Bond 2000 Const Fund Expenditures - - Net to Date 1,218.23 (1,218.23) Equipment Replacement Fund Interest Earned 2,901.51 2,901.51 Auction Proceeds 99,291.28 - 99,291.28 Equipment Replacement Fund Revenues 102,192.79 - 102,192.79 Equipment Replacement Fund Expenditures 246,650.22 93,400.00 153,250.22 Net to Date (144,457.43) (93,400.00) (51,057.43) CO 2010 Construction Fund Interest Earned 1,723.35 6,434.14 (4,710.79) Repayments From Other Funds - CO 2010 Construction Fund Revenues 1,723.35 6,434.14 (4,710.79) CO 2010 Construction Fund Expenditures 163,125.08 489,162.23 (326,037.15) Net to Date (161,401.73) (482,728.09) 321,326.36 Special Revenue Fund Interest Earned 0.49 - 0.49 Child Safety Fund Revenues 0.49 - 0.49 Child Safety Fund Expenditures - - - Net to Date 0.49 - 0.49 Child Safety Fund Interest Earned 49.74 56.63 (6.89) Donations 6,400.00 - 6,400.00 Child Safety Fund Revenues 6,449.74 56.63 6,393.11 Child Safety Fund Expenditures 300.00 - 300.00 Net to Date 6,149.74 56.63 6,093.11 Comparison Report Page 2 3/13/2012 r. O G Year to Date Comparison 7. February, 2012 Current Year Previous Year Net to Date Health Department Interest Earned - - Fees & Grants 476,106.34 123,111.03 352,995.31 Health Department Fund Revenues 476,106.34 123,111.03 352,995.31 Health Department Fund Expenditures 393,222.14 373,923.15 19,298.99 Net to Date 82,884.20 (250,812.12) 333,696.32 Grant Fund Grants 269,658.50 546,378.58 (276,720.08) Interest Earned - 52.10 (52.10) Grant Fund Revenues 269,658.50 546,430.68 (276,772.18) Grant Fund Expenditures 471,061.92 283,674.04 187,387.88 Net to Date (201,403.42) 262,756.64 (464,160.06) Water Contract Fund Interest Earned 5,537.99 7,702.13 (2,164.14) Deposits Billed (25.00) (50.00) 25.00 Water Contract Fund Revenue 5,512.99 7,652.13 (2,139.14) Water Contract Fund Expenditures Net to Date 5,512.99 7,652.13 (2,139.14) Community Development Block Grant Interest Earned and Fees 946.98 2,294.71 (1,347.73) G ra nts Community Dvl Block Grant Fd Revenues 946.98 2,294.71 (1,347.73) Community Dvl Block Grant Fd Expenditures 1,400.00 - 1,400.00 Net to Date (453.02) 2,294.71 (2,747.73) Home Buyers Assistance 2009 G ra nts 20,000.00 20,000.00 Home Buyers Assistance 2009 Revenues 20,000.00 - 20,000.00 Home Buyers Assistance 2009 Expenditures 20,000.00 - 20,000.00 Net to Date - - - Texas Department of Community Affairs Interest Earned 38.24 0.56 37.68 OCC Payments 157,938.24 5,098.00 152,840.24 TX Dept of Community Affairs Revenues 157,976.48 5,098.56 152,877.92 TX Dept of community Affairs Expenditures 74,192.16 1,253.00 72,939.16 Net to Date 83,784.32 3,845.56 79,938.76 Comparison Report Page 3 3/13/2012 21 Year to Date Comparison 7. February, 2012 Current Year Previous Year Net to Date Municipal Court Tech Fee Municipal Court Tech Fee 6,311.29 5,392.62 918.67 Interest Earned 73.28 121.91 (48.63) Municipal Court Tech Fee Revenue 6,384.57 5,514.53 870.04 Municipal Court Tech Fee Expenditures 3,613.46 2,464.00 1,149.46 Net to Date 2,771.11 3,050.53 (279.42) Municipal Court Security Fee Court Security Fee 4,741.10 4,044.40 696.70 Interest Earned 108.79 178.40 (69.61) Municipal Court Security Fee Revenues 4,849.89 4,222.80 627.09 Municipal Court Security Fee Expenditures 3,230.65 3,104.17 126.48 Net to Date 1,619.24 1,118.63 500.61 Municipal Court Child Safety Fee Child Safety Fee 320.05 371.76 (51.71) Interest Earned 28.71 48.77 (20.06) Municipal Court Child Safety Fee Revenues 348.76 420.53 (71.77) Municipal Court Child Safety Fee Expenditures - - Net to Date 348.76 420.53 (71.77) Municipal Court Time Pay Fee Time Payment Fee 919.75 920.04 (0.29) Interest Earned 12.59 15.72 (3.13) Municipal Court Time Pay Fee Revenues 932.34 935.76 (3.42) Municipal Court Time Pay Fee Expenditures 25.00 - 25.00 Net to Date 907.34 935.76 (28.42) Police Conf Fds-Gambling Interest Earned 8.17 13.69 (5.52) Police Conf Fds-Gambling Revenue 8.17 13.69 (5.52) Police Conf Fds-Gambling Expenditures - - Net to Date 8.17 13.69 (5.52) Judicial Fofreiture Fee Judicial Forfeiture Fee 4,751.43 3,501.90 1,249.53 Interest Earned 10.12 26.59 (16.47) Police Judicial Forfeiture 4,761.55 3,528.49 1,233.06 Police Judicial Forfeiture Expenditures 5,225.14 10,636.04 (5,410.90) Net to Date (463.59) (7,107.55) 6,643.96 Comparison Report Page 4 3/13/2012 n 19 Year to Date Comparison 7. February, 2012 Current Year Previous Year Net to Date Tax & Rev CO 2000 Const Fund Interest Earned 31.64 132.56 (100.92) Tax & Rev CO 2000 Const Fund Revenues 31.64 132.56 (100.92) Tax & Rev CO 2000 Const Fund Expenditures 4,500.00 - 4,500.00 Net to Date (4,468.36) 132.56 (4,600.92) CO Series 2002 Construction Fd Interest Earned 2.35 - 2.35 CO Series 2002 Construction Fd Revenues 2.35 - 2.35 CO Series 2002 Construction Fd Expenditures - - Net to Date 2.35 - 2.35 Revenue Bonds Sinking Funds Transfer to GO Refunding 2003 - Interest Earned 16,701.75 24,137.20 (7,435.45) Revenue Bonds Sinking Funds Revenues 16,701.75 24,137.20 (7,435.45) Revenue Bonds Sinking Funds Expenditures - - - Net to Date 16,701.75 24,137.20 (7,435.45) Tax & Rev CO 2010 I&5 Tx & Rev CO 2010 I&S 216,212.41 216,212.41 Interest Earned 61.09 32.19 28.90 2010 GO/W&S Refunding Bonds Revenues 216,273.50 32.19 216,241.31 2010 GO/W&S Refunding Bonds Expenditures 160,295.63 77,322.75 82,972.88 Net to Date 55,977.87 (77,290.56) 133,268.43 Tax & Rev CO 2002 I&S Fund Tax & Rev COs 2002 I&S 408,600.92 440,980.40 (32,379.48) Interest Earned 487.29 528.45 (41.16) Tax & Rev CO 2002 I&S Fund Revenues 409,088.21 441,508.85 (32,420.64) Tax & Rev CO 2002 I&S Fund Expenditures 367,036.25 357,336.25 9,700.00 Net to Date 42,051.96 84,172.60 (42,120.64) 2003 GO Refunding Bonds Cert. Of Oblig. 2003 I&S 408,600.92 349,985.62 58,615.30 Interest Earned 590.17 749.10 (158.93) 2003 GO Refunding Bonds Revenues 409,191.09 350,734.72 58,456.37 2003 GO Refunding Bonds Expenditures 790,185.00 772,432.50 17,752.50 Net to Date (380,993.91) (421,697.78) 40,703.87 Comparison Report Page 5 3/13/2012 23 Year to Date Comparison 7. February, 2012 Current Year Previous Year Net to Date 2010 GO/W&5 Refunding Bonds Cert. Of Oblig. 2010 I&S 464,939.04 433,762.28 31,176.76 Interest Earned 2,042.78 2,042.78 2010 GO/W&5 Refunding Bonds Revenues 466,981.82 433,762.28 33,219.54 2010 GO/W&S Refunding Bonds Expenditures 1,874,396.88 1,865,971.88 8,425.00 Net to Date (1,407,415.06) (1,432,209.60) 24,794.54 Library Memorial Fund Interest Earned 69.90 115.07 (45.17) Memorial Donations 2,266.00 2,266.00 Library Memorial Fund Revenues 2,335.90 115.07 2,220.83 Library Memorial Fund Expenditures 548.42 1,164.20 (615.78) Net to Date 1,787.48 (1,049.13) 2,836.61 Library Expendable Fund Interest Earned 149.33 253.00 (103.67) Donations 1,228.77 (1,228.77) Library Expendable Fund Revenues 149.33 1,481.77 (1,332.44) LibraryExpendable Fund Expenditures - - - Net to Date 149.33 1,481.77 (1,332.44) Library Permanent Fund Interest Earned 0.55 0.91 (0.36) Donations - - Library Permanent Fund Revenues 0.55 0.91 (0.36) Library Permanent Fund Expenditures Net to Date 0.55 0.91 (0.36) Comparison Report Page 6 3/13/2012 2t1 T fC0 GC C 7 N N ~ C C1 n X W 14 O tD cn I- 00 vl V L11 00 O V O V l0 lD 01 N O ~D t0 r!' 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Q~ 00 O ~ O O Y CGl ' N Ol 00 O N .-i m N V O 01 O O O ~ O M O O l0 00 O T .--1 N 1- 1!1 O O ~ .-i v o o ad vi ~+i ~ ~+i o ~ o 0 0 o v o o .-i .-i o o ai oo ao o 0 M V V N 00 V O O tll N ti tD 1--4 O v1 N > d a a x W O .--i N O ri V Ol O O O O M O O O O tD O O O O O O O 00 'c7 N o0 00 --i ID v1 O O C -1 O O O O M O V O O M O O O O O O O [t 1l N O O 00 I~ t~ O N O Ln O o0 O O O O N O O %O O O t0 .-i O 00 00 u1 e-i O Ln u1 ~ O 01 00 V1 O Ql l0 00 ct V' 01 O ri 1~ V OO 00 O v1 L!1 N N N M O .--i 1~ V 00 00 tD V1 OO N O ~!f rY1 ll1 'D lD O M w ~-i O N l0 C N c-I l0 h V1 I, If1 00 I- 1, e-i l0 l0 m M ~ y u n v ~D n v m m oo m r+ io m r, .-4 -1 oo ~ a (D to ~ Q N rn -4 n N m oo w r-i 14 eri v rn m o vf o o O o 0 o v o 0 0 0 ~ o O o r- o 0 o ao Ln o O o a, N rn o m o 0 0 0 0 M o 0 0 0 ~o 0 0 o m o 0 o v n t4o 0 0 O V N O M Oi O O o0 O O O O O O O 1, O O tO I- O 00 00 , Ll O tA O O f, N d' 01 N lD 00 00 1A I, L!1 00 00 O d' tf1 ` C j l0 M lD 'i lz7 M lD N P M O lO l0 O L11 M 00 l0 lD lD V lf1 1J1 O M N I, --1 00 V ll1 1-1 1- I, .--I M l0 V C Q L N ~ . ~ M r-1 1 ~ e~i 00 ~ C ~ Q1 ~ c ~ ~ E 2 C c ' ` a d v LL ~ ~ C ~ u° ~ E ~ a i c a i - o E m 3 0 06 u c u cw i ~O f0 ~ GI N C -p 0 O ~ -o r O C (U v L.1 Q C ~ C L v ~ 0 ~ C X ~ d v ~ 0 i fa V m ~ ~ GJ a t ~ ~ ~ c a w O I ~ c v y > on v ai au c o - ~ i - a"i v a a o 0 r C N ~ 7 = O ~n ro a v ` ~n - w •3 y N ~ 3 C ~ v oc M o 'm n`. 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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 O O m M ti O O O r-i O O O O O C O C O O O O O C O C O O O O c cu O O O O n u't P vf u1 llzf O Ui 00 m O O M m O O O O O O O O O O O O O O O O O Ln O uf O O O O i ~ m y'p 01 N 01 N O 1~ O N 00 lD w lD M 00 I, M 0 IA M V1 M 0 N 1, N N M M ei l0 w V a O I, O 1, u y m Ol 01 lD .--1 l0 00 M N 'C O O m M 0 O ~q O a O O O O O O 0 0 -i .ti O O O O O O Qi 01 O O Gi O O u1 v1 ~ O O O O O O O O O O w tD M M O O O O O O ~ -4 O O m ~ C O O m O •--i .-i ~ O O O O O O V 4 4 4 O O O C O O ~ ~ O C d M O > a a a x W O O o LA N O O N ~7 O O O O O O O O I, 1, O O O O O O ~ ~ O O O O .--i .ti 0 O O vl O O O O O O O O O .-1 .i O O O O O O O O O O o o m rri r- o ri ni v o o o o m rri v v v v o o o c o o w w o c = N N O O t0 P u1 u1 tD l0 O O M M ~ ~ Y Ol 01 V Ol M l0 N N V ~ .--I ~-1 l0 l0 y V = Y ^ n ~ lD 00 en ti N N M M O 0 Q v cn M N N 0 o a a o o N m o 0 0 0 0 0 0 0 00 00 0 0 0 0 0 0 0 0 0 0 0 0 0 o rn o o Ln a o 0 0 0 0 0 0 0 00 ao 0 0 0 0 0 o a a o 0 O O V qt N O M M 01 O O O O O O Q1 m N N O O O O O O W 00 O O . C L jp N N V O t0 O ti 11 01 Q1 V a+ 00 00 N 01 M Il1 N N 0 l/1 O O u ~ rl~ ~O 00 ^ N N O v' ~ a kO ~ ~ eq o o v a m o ~ oo oo o o o o ~ ~c v a ~n ~n o o o o o o ~ ~o o o o O O r~ .4 Oi O N a0 O O O O O ~ .ti u1 u1 M M O O O O O O 00 00 O O N O O M M lD O N P O O O O N N l0 t0 O O O O O O O O Ol 01 O O W L/1 0 a 0 M 0 M V tn O ul V O1 O 1% 01 1D O V O V O O O O Ol 01 .ti w t~ t0 I~ OO -~t 00 ~ ' V N ~ N tD O l0 O N lO N 1O m Ln' M V1 ' O Ln O u1 ~ -p rp 00 00 V a O~ t" m n'1 ~ .-i O O V [Y t0 tD N N ~O tD 1- 1~ V R rr1 M V a @ m M n 1~. O N --i M i~ N N I~ I. d' l0 l0 ri N N a m m M ~ N l0 a LL 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 o m m rn o 0 0 0 o 0 0 0 0 . 0 0 0 r-I . ~q . o . o . Ln . u+ . o . o Ln Ln . o . 0 C y ~ tll I- 1!1 N ~D 00 t0 OO V1 N O V1 O O 0 O Lf1 1~ 00 m 00 M ~ I- ~i 1, V N N 00 O 00 O N w N tO tD 1, tG P cu y~ 3 00 M 00 M 00 00 i 00 N I.: O lD O l/1 '!1 R O Vl O 1A t6 l0 L!1 lD LO 1-1 10 'i 1-~ P a ~ 00 (V 00 N 7 Y V m M M l0 fV N rl rl V 1- I, N N M O M N ti O O O O O O I, 1, N N O O u'S L!f O O tD t0 O O C N I, I, M M I, O M Ln eq O O O O O O .-i li M O% O O M M O O ~ .ti O O ~`p CU C O O O O ~D O O O C O O I, 1, V a O O O O O O W O 0 O O ~ ` N N Lr) ~ a ~ > a n a x W O O V' a I~ O M N N O O O O w t0 t0 t0 Ln tf1 O O O O O O V a O O 0 o r- r~ rn o 0 0 0 .-I .-i v a ~o lo 0 0 0 0 0 0 o 0 O O N N N O I- N .-i O O O O N N m M O O O O M u1 O 0 L/1 Vf O O ~ ~ O O N N V1 01 t0 O O O O Ql 01 'i '+'1 M N N N N O O ~ f0 M M N N I~ O N O R -tf O O N ri l0 40 N 1-4 N N V1 Lf1 ` y~ ni en oo w w .-r -1 ,-i o o a v r.i evi r.i eri vi ui v v V} Q m m m m-i r, rv N n n o 0 o o v m c o, v eo o o oo m o o N N o o o 0 o 0 o 0 o 0 o o L., m ~n m m o m 0 o 0 o 0 o o g o o o o v a -i o o o 0 Y O O I- P O O Oi O O O O O O O O V ef O O O O O O O O 14 O O C t jp O O N N M I- N M 01 O1 t0 Lp Ol p1 ` C ~ t+'1 M O O ~ O Ol .N ~ ~ L!1 v1 m M n n m "n 14 v a~i v c ~ ~ c u c U- LL a) T o 0 d .a Q U ~ ~ E v v . ~ ~ n T ~ a - a E ~ N v ,t o o 0 v C E a, E E E m L L u ~ ~ ~ N > E LL O e~ £ LL 4 a o a 0 n 0 a 0 y ~ u v v H u v > r ~ E ~ ~ y O r u > v m a v v v v v ~ Y ~ u ~n a l7 LL ,t 415 ~ v v ~ al al O ~ LL UJ 0 (1) 0 al 0 Q m V 7 N 7 L 7 E C 3 O U LL 7 G! ~o .c ~ 3 d p N u ~ U ~0 U 3 U 3 lJ 4- Ol " u ' N ` ' . ~ = r o af0i a ~ m m c r c 3 io . . io p a • - c o °6 ~ G c~ .a u .a u v a ~ a° o ~ a, E Y E E E ~ v N N m f0 •V `1 E 10 E 10 E f0 E f0 C f0 C 10 C f0 C f0 ? f0 .V f0 f0 S W H F- d LL V a H U H u H U H a F- d H U H N ti O N m m v cLo (u d ~ v Y ~ c N Q w 9 py :1- fc9 C E 3 N N L 7 a+ 'd C G1 C X W .i m Vf 0 0 O O N N O O .-1 N N I' 1l tA 1!1 ti 11 N N ° m r~ m n m oo m ao m ~ ao i. ao ni r- rci n v ~o v io o o .-t ~ n ,-1 .1 ~ ~M vi ui ao 00 .--i ri ui ~i ri .-i ~ m ~ ~ ~ ~ m &A Ln Ln m m ai ar LL O O O O O O O O O O O O O O O O O O O O ~ N 0 N O O a+ C ~ 01 N .-i -1 I, M N M N l0 1D -~t 1~ a I. M ~ M M L!1 tA r+' 1 M .--1 ~ -1 m M V ~ N N N ~ N V .y N V a W OD W Op fy1 M 'C 00 00 M M O, Q1 r» M O O Y C7 C O O N N 1~ 1~ 00 00 O O ~ ~ O O A C J } 6/1 1!f 00 00 Ol m V V v Q a x W ll'1 l!1 lfl ll1 0 Q W OD 0 ~ 1l Il N N V1 lA 00 00 N N N N LD t0 N N ri V Cr ~ C ~ N N n N M m ty1 M M M V M ~ I, Ql P 01 l0 t0 --I d f0 7 ~ + n 1, I, 1, N N u1 t11 .--i ti y a ~ Y u I~ P Ln vf I, N tn t0 V Q m m r- 1, 00 00 O O O O O O O O .-i 0 0 0 o o o o o m rn „ o c o 0 0 0 0 0 m m c c m ti " O u U ~ a N I, t~ t/1 1l1 O O N N N N 14 M M 1l I~ O O N H V tY O N 01 O1 00 00 u1 1A M M 00 00 j, a+ 47 m= - N M cn N M M fn V N M ~ N l0 00 1- lD 00 1~ N tIl 00 N Vf 00 -~T vl -Ct Lf1 m ` p m ~ ~n Ln ao 0o m m Ln Ln m m rn m ~ N LL -O O O O O O O O O O O O O O O O O O O O n n ~ ~ ~ O O a+ C N N kc N 1D cl' t O v f O O1 N 01 ~ y M e-1 M rl 01 V O1 -tr 00 N OO N N M N M m V N N Ct * 00 00 00 00 M M -a v a ko to m m o 0 0 0 a, c o o LD w v v rn o, o o n ~ W rn ~ V R O O d ~ ` P, o o i O > w a a x W M M V1 t!1 O O 00 00 N N tD 1D N N O O 00 00 V It t!1 N l0 l0 Ll1 tfl ~D tO 00 00 M ~ rn rn m m 00 00 m m C v 1 N N O O M M L/1 1A ~ y~ o o r- 1~ o o a' a Qu LO to W m to m m ~ oi r~ r, o0 n 00 v O O O O O O O O M M O O O O O O O O rc1 M L jp C O O O O O O O O V ~ U1 ll1 ln 1f1 0 Q V ~ V H H m 9 m ~ C 3 LL C y O O 'O ~ a0 ' N o N o C tn ~ ~ a v a', o o g 0: ai °C ai (7 a) V ~ v C,6 v ca u M v O 10 V1 tn N N N ~ ~ ~ ro 'R a ~ ~ ro m ro ~ 0 ~ H 0 H ~ o ~ o 1- F - F - +iR.. 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