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07-FINANCE DIRECTOR'S MONTHLY STATEMENT OF ALL RECEIPTS AND DISBURSEMENTSCITY COUNCIL AGENDA ITEM BRIEFING SHEET Submittal Date: Originating Department: Presented By: Agenda Item No.: 5-17-12 Council Date: 5-31-12 Finance Gene Anderson 7, 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: April 2012 Financial Report ACTION: BUDGET INFO: Financial Report ❑ Minute Order Expense $NA ❑ Department Report ❑ Resolution Budgeted Amt. $NA ❑ Presentation ❑ Ordinance ❑ li y'i'D Actual $NA Pub c Hearing ❑ Other Acct. Name NA Acct. Number NA FISCAL NOTES: None REVIEWED AND APPROVED BY: Z Administration E City Clerk ❑ Community Development ❑ EMS/IT ~ Finance ❑ Fire ❑ Municipal Court E Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities City of Paris Revised 2/04/08 29 City of Paris April 2012 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections to date are 2.48% less than last year at this point. Collections on the current tax roll are 95.01% compared to 95.72% last year. Also keep in mind that the O&M portion of the tax rate is less than last year as is the taxable value of property. 2. Sales taxes are up 0.51% from last year. This amounts to only $17,633. 3. Hotel occupancy taxes are up 6.97% from last year. All hotels are current on their occupancy taxes except La Quinta. As of 5-17-12, La Quinta is delinquent for the 15t quarter of 2011 but paid the bulk of its obligation for the 2"d quarter of 2011. They are also delinquent for the 3~a and 4thquarter of 2011. Kent and I met with the owner and hotel manager on February 7th. 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 has made its first three $3,000 payments on schedule. 4. Franchise fees are up 10.42% because of increased Oncor payments. 5. Permit fees are up 44.30% compared to last year. 6. Municipal Court fines are 14.38% above last year's collections. 7. Interest & lease payments are up $44,642. It is normal for the flow of interest revenue and lease payments to vary from year to year. 8. EMS fees are down 4.96%. Revenue is determined not only by call volume but by the payer mix (cash, private insurance, Medicare, etc.) and run type (emergency vs. transfer). 9. The mixed beverage tax collection is down 26.07% (only $11,275). 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. To date receipts are virtually identical in total with last year's revenues. 11. Recreation program fees are down 5.2%. 12. Total General Fund revenues are 0.46% above last year. General Fund revenues to date are 67.61% of the budget while the City is 58.33% through the budget year. 13. Total General Fund expenditures are up 4.45% compared to last year. General Fund expenditures to date equal 54.31% of budget with the City being 58.33% through the budget year. 14. Sewer revenue is up 8.50% compared to last year due to the rate increase approved by the Council last June. 15. Water revenue is down 5.20% 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 2.11% below last year and equal 55.67% of budget which is below the 58.33% 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 8.05% above last year at this point in time and represent 38.63% of the total budget (52.62% adjusted for debt) while the City is 58.33% through the budget year. - 30 Departmental Expenditure Summary: At this point the City is seven months or 58.33% 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 three departments whose expenditures are over 58.33% at this time. 1. Police-59.42%. The overage amounts to $58,619 and is due to pound supplies, the emergency notification system, confidential funds, IT expenses, and maintenance of building and equipment. 2. Cox Field-73.48%. The overage amounts to $25,959 and is due to the grant match payment to TxDot. 3. Wastewater Treatment-60.25%. The overage amounts to $40,354 and is due to chemical costs, TCEQ license fees, and pumps & motors maintenance. 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. April, 2012 Current Year Previous Year Net to Date General Fund Taxes Collected 5,762,432.80 5,909,436.56 (147,003.76) Sales Tax 3,443,045.01 3,425,411.95 17,633.06 Hotel-Motel Tax 328,343.91 306,924.62 21,419.29 Franchise Fees 1,749,164.83 1,584,053.55 165,111.28 Permits 84,052.35 58,246.43 25,805.92 Court Fines 248,982.86 217,666.58 31,316.28 Leases & Interest 108,976.18 64,333.33 44,642.85 Fees & Copies 8,297.69 8,176.98 120.71 Sanitation Fees 854,324.78 862,337.06 (8,012.28) EMS Fees 1,348,868.12 1,419,385.56 (70,517.44) Mixed Beverage Tax 31,973.13 43,248.98 (11,275.85) Miscellaneous Fees 153,237.68 153,425.88 (188.20) Water & Sewer Transfer 437,500.00 437,500.00 - Recreation Programs 34,328.45 36,222.85 (1,894.40) General Fund Total Revenues 14,593,527.79 14,526,370.33 67,157.46 General Fund Total Expenditures 11,659,207.98 11,492,434.76 166,773.22 Net to Date 2,934,319.81 3,033,935.57 (99,615.76) PEDC Fund Sales Tax 688,608.97 685,082.37 3,526.60 Interest Earned 2,905.36 15,464.11 (12,558.75) Loan Payments 7,500.17 7,500.17 PEDC Fund Total Revenues 699,014.50 700,546.48 (1,531.98) PEDC Fund Total Expenditures 617,408.24 373,834.91 243,573.33 Net to Date 81,606.26 326,711.57 (245,105.31) Water & Sewer Fund Sewer 3,052,461.62 2,813,250.43 239,211.19 Water 4,181,393.96 4,410,935.52 (229,541.56) Interest Earned 17,424.81 42,446.92 (25,022.11) Miscellaneous 272,381.96 419,753.44 (147,371.48) W&S Fund Total Revenues 7,523,662.35 7,686,386.31 (162,723.96) W&S Fund Total Expenditures 5,170,336.03 4,784,850.19 385,485.84 Net to Date 2,353,326.32 2,901,536.12 (548,209.80) Comparison Report Page 1- - 32 5/2/2012 Year to Date Comparison 7. April, 2012 Current Year Previous Year Net to Date Capital Projects Fund Interest Earned 8,014.32 1,025.87 6,988.45 Auction Proceeds Capital Projects Fund Revenues 8,014.32 1,025.87 6,988.45 Capital Projects Fund Expenditures 933,098.21 94,601.65 838,496.56 Net to Date (925,083.89) (93,575.78) (831,508.11) 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 4,327.32 4,327.32 Auction Proceeds 99,291.28 - 99,291.28 Equipment Replacement Fund Revenues 103,618.60 - 103,618.60 Equipment Replacement Fund Expenditures 389,794.52 220,250.00 169,544.52 Net to Date (286,175.92) (220,250.00) (65,925.92) CO 2010 Construction Fund Interest Earned 2,663.74 9,060.78 (6,397.04) Repayments From Other Funds - CO 2010 Construction Fund Revenues 2,663.74 9,060.78 (6,397.04) CO 2010 Construction Fund Expenditures 145,774.78 539,715.80 (393,941.02) Net to Date (143,111.04) (530,655.02) 387,543.98 Special Revenue Fund Interest Earned 0.77 - 0.77 Child Safety Fund Revenues 0.77 - 0.77 Child Safety Fund Expenditures - - - Net to Date 0.77 - 0.77 Child Safety Fund Interest Earned 84.40 83.13 1.27 Donations 6,762.96 12,700.00 (5,937.04) Child Safety Fund Revenues 6,847.36 12,783.13 (5,935.77) Child Safety Fund Expenditures 3,491.32 - 3,491.32 Net to Date 3,356.04 12,783.13 (9,427.09) Comparison Report Page 2 33 5/2/2012 Year to Date Comparison 7. April, 2012 Current Year Previous Year Net to Date Health Department Interest Earned - _ Fees & Grants 575,520.77 141,117.83 434,402.94 Health Department Fund Revenues 575,520.77 141,117.83 434,402.94 Health Department Fund Expenditures 526,733.65 526,384.42 349.23 Net to Date 48,787.12 (385,266.59) 434,053.71 Grant Fund Grants 322,574.16 695,424.76 (372,850.60) Interest Earned - 91.30 (91.30) Grant Fund Revenues 322,574.16 695,516.06 (372,941.90) Grant Fund Expenditures 582,296.21 345,805.89 236,490.32 Net to Date (259,722.05) 349,710.17 (609,432.22) Water Contract Fund Interest Earned 8,776.92 10,894.44 (2,117.52) Deposits Billed (175.00) (50.00) (125.00) Water Contract Fund Revenue 8,601.92 10,844.44 (2,242.52) Water Contract Fund Expenditures Net to Date 8,601.92 10,844.44 (2,242.52) Community Development Block Grant Interest Earned and Fees 1,530.28 3,335.07 (1,804.79) Grants Community Dvl Block Grant Fd Revenues 1,530.28 3,335.07 (1,804.79) Community Dvl Block Grant Fd Expenditures 1,400.00 - 1,400.00 Net to Date 130.28 3,335.07 (3,204.79) Home Buyers Assistance 2009 G ra nts 40,000.00 40,000.00 Home Buyers Assistance 2009 Revenues 40,000.00 - 40,000.00 Home Buyers Assistance 2009 Expenditures 23,000.00 - 23,000.00 Net to Date 17,000.00 - 17,000.00 Texas Department of Community Affairs Interest Earned 55.57 1.66 53.91 OCC Payments 157,938.24 5,098.00 152,840.24 TX Dept of Community Affairs Revenues 157,993.81 5,099.66 152,894.15 TX Dept of community Affairs Expenditures 4 78,911.16 1,253.00 77,658.16 Net to Date 79,082.65 3,846.66 75,235.99 Comparison Report Page 3 34 5/2/2012 Year to Date Comparison 1. April, 2012 Current Year Previous Year Net to Date Municipal Court Tech Fee Municipal Court Tech Fee 9,014.97 7,473.22 1,541.75 Interest Earned 117.61 179.08 (61.47) Municipal Court Tech Fee Revenue 9,132.58 7,652.30 1,480.28 Municipal Court Tech Fee Expenditures 5,457.71 4,152.00 1,305.71 Net to Date 3,674.87 3,500.30 174.57 Municipal Court Security Fee Court Security Fee 6,768.83 5,610.96 1,157.87 Interest Earned 172.40 259.57 (87.17) Municipal Court Security Fee Revenues 6,941.23 5,870.53 1,070.70 Municipal Court Security Fee Expenditures 4,438.49 4,175.59 262.90 Net to Date 2,502.74 1,694.94 807.80 Municipal Court Child Safety Fee Child Safety Fee 548.44 471.76 76.68 Interest Earned 45.37 69.96 (24.59) Municipal Court Child Safety Fee Revenues 593.81 541.72 52.09 Municipal Court Child Safety Fee Expenditures - - Net to Date 593.81 541.72 52.09 Municipal Court Time Pay Fee Time Payment Fee 1,325.73 1,215.34 110.39 Interest Earned 20.43 23.56 (3.13) Municipal Court Time Pay Fee Revenues 1,346.16 1,238.90 107.26 Municipal Court Time Pay Fee Expenditures 25.00 - 25.00 Net to Date 1,321.16 1,238.90 82.26 Police Conf Fds-Gambling Interest Earned 12.83 19.83 (7.00) Police Conf Fds-Gambling Revenue 12.83 19.83 (7.00) Police Conf Fds-Gambling Expenditures - - Net to Date 12.83 19.83 (7.00) Judicial Fofreiture Fee Judicial Forfeiture Fee 4,871.43 4,576.35 295.08 Interest Earned 11.79 32.24 (20.45) Police Judicial Forfeiture 4,883.22 4,608.59 274.63 Police Judicial Forfeiture Expenditures 6,443.89 11,611.04 (5,167.15) Net to Date (1,560.67) (7,002.45) 5,441.78 Comparison Report Page 4- 35 5/2/2012 Year to Date Comparison 7. April, 2012 Current Year Previous Year Net to Date Tax & Rev CO 2000 Const Fund Interest Earned 46.25 191.97 (145.72) Tax & Rev CO 2000 Const Fund Revenues 46.25 191.97 (145.72) Tax & Rev CO 2000 Const Fund Expenditures 4,500.00 - 4,500.00 Net to Date (4,453.75) 191.97 (4,645.72) CO Series 2002 Construction Fd Interest Earned 3.69 - 3.69 CO Series 2002 Construction Fd Revenues 3.69 - 3.69 CO Series 2002 Construction Fd Expenditures - - Net to Date 3.69 - 3.69 Revenue Bonds Sinking Funds Transfer to GO Refunding 2003 - Interest Earned 25,226.29 33,471.89 (8,245.60) Revenue Bonds Sinking Funds Revenues 25,226.29 33,471.89 (8,245.60) Revenue Bonds Sinking Funds Expenditures - - - Net to Date 25,226.29 33,471.89 (8,245.60) Tax & Rev CO 2010 I&S Tx & Rev CO 2010 I&S 220,348.90 220,348.90 Interest Earned 61.09 173.75 (112.66) 2010 GO/W&S Refunding Bonds Revenues 220,409.99 173.75 220,236.24 2010 GO/W&S Refunding Bonds Expenditures 160,295.63 77,822.75 82,472.88 Net to Date 60,114.36 (77,649.00) 137,763.36 Tax & Rev CO 2002 I&S Fund Tax & Rev COs 2002 I&S 416,418.05 452,448.30 (36,030.25) Interest Earned 880.03 1,077.30 (197.27) Tax & Rev CO 2002 I&S Fund Revenues 417,298.08 453,525.60 (36,227.52) Tax & Rev CO 2002 I&S Fund Expenditures 367,036.25 357,336.25 9,700.00 Net to Date 50,261.83 96,189.35 (45,927.52) 2003 GO Refunding Bonds Cert. Of Oblig. 2003 I&S 416,418.05 360,165.90 56,252.15 Interest Earned 590.17 1,319.66 (729.49) 2003 GO Refunding Bonds Revenues 417,008.22 361,485.56 55,522.66 2003 GO Refunding Bonds Expenditures 790,185.00 772,432.50 17,752.50 Net to Date (373,176.78) (410,946.94) 37,770.16 Comparison Report Page 5 36 5/2/2012 Year to Date Comparison 7. April, 2012 Current Year Previous Year Net to Date 2010 GO/W&S Refunding Bonds Cert. Of Oblig. 2010 I&S 473,834.00 445,252.13 28,581.87 Interest Earned 3,686.60 3,686.60 2010 GO/W&S Refunding Bonds Revenues 477,520.60 445,252.13 32,268.47 2010 GO/W&S Refunding Bonds Expenditures 1,874,396.88 1,866,971.88 7,425.00 Net to Date (1,396,876.28) (1,421,719.75) 24,843.47 Library Memorial Fund Interest Earned 111.66 166.37 (54.71) Memorial Donations 3,031.00 3,031.00 Library Memorial Fund Revenues 3,142.66 166.37 2,976.29 Library Memorial Fund Expenditures 857.18 1,298.34 (441.16) Net to Date 2,285.48 (1,131.97) 3,417.45 Library Expendable Fund Interest Earned 334.36 366.50 (32.14) Donations 1,228.77 (1,228.77) Library Expendable Fund Revenues 334.36 1,595.27 (1,260.91) LibraryExpendable Fund Expenditures - - - Net to Date 334.36 1,595.27 (1,260.91) Library Permanent Fund Interest Earned 0.87 1.32 (0.45) Donations - - Library Permanent Fund Revenues 0.87 1.32 (0.45) Library Permanent Fund Expenditures Net to Date 0.87 1.32 (0.45) Comparison Report Page 6` 3 I 5/2/2012 T L f6 E E 7 H N ~ 3 r+ ~ c d a X W r1 Ql 00 V N LL1 Ql O O ~D O1 V 00 ti 1- 00 M V1 N M Ol N -,r Ol O 01 V l0 N V ~o 0 a m 0 1.0 Lo m H 0 0 o 0o v H H o tD u, .-I N Ln m o r- IN ao 0 ~ N u~ .--I lD Ql V1 lf1 4 I-~ 00 01 M N 00 01 ~-4 Ii~ Vl 1114 t0 O Ol 00 V f/1 00 Ql 00 I~ V - a+ N ~ C O 00 r-f O if1 L11 .-I 1D H M ~--i O 00 L11 ,T Ol 00 Il 00 V -I O I, lD 1.0 Ol V V t0 Il M Ql 01 .-1 a0 O 1, --t M M V ~O t0 M O N O .--I O M .-i 1, u1 M a Vl N O • V 1, 00 N -4 M M LIl Vl V ti O QO Vl O1 N O N N L!1 O 01 & M p1 00 l0 rl lD Q Q p Ip m m I, tD O O I, .-i O a0 L/1 .--i O Ol Ql - Ql u1 N I- u1 N 00 m N N r-i ' l0 V O Ol O ti N .iiI N N L!1 V1 N N V1 i I, N H 01 N lO lD l0 n 1 01 00 Ql N e-~ p1 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, 00 00 u1 l0 I, r-i m Vl m O m w H V1 1, O O V .1 M tD I, M .-i N ul v1 L ~ Cl N V o0 Lf1 C V 1, .-1 1D O I, 00 r1 M ti -zi- l0 O Ol l0 O m O m O1 Ln Vl O c7 t+'1 V1 01 N O1 n') Ln t» M l0 V O O 00 M Ol O N -e .N O a0 01 Ol '7 00 V '-1 ~ V O tD ~--i ' O Ql lD V 00 00 O V1 V Ql I- M O M N M .--i ~-I N O M V V a0 u m M O N f~ 1 lD lD ' 1-4 '-I ~ lf1 .--1 N --I N Q) 00 N M N M Ol N Ol i11 ' TY N Crl l0 I, N . ~ M tD Ql ~Y N O O L11 V N N ti lD V ei 01 f ~1 M ti 1, L/1 ~/1 L!1 M e-i .-1 .4 N e-i ey e-i .--I N ti N m ul .--i 01 N I- 1, vl N .-i ~O ti o0 V O~ 00 ~ O tD o0 I~ O .ti Ol M l0 N ti O « C Gl ' M I, O lD 0 lD V1 .--I d N Ol ('q 00 Ol I~ l0 M Ol I~ Ol 1~ CI 01 if1 00 01 Li Vl i- 0 ~ y ~ V I~ ~ v1 m V 00 tD r7 tv1 ti N O I, I~ tD w O O V 1~ a M O 1, O M I, H N u c d' 1, u"f u'1 t!1 ul V1 LIl V Vl Vl V Vl V V o Vl t0 V1 V1 1!1 M .--i N lD V1 Vl V > d a a x w .--1 N 1.0 00 Vl a-i O O V .--1 l0 N Ql M N I, t!1 00 I, .--1 00 l0 .--I O rl lD V 00 l0 M V tf1 O Ql M V I- 00 Ql V Ol .--1 V1 00 00 Ol M V 00 00 Il V ul1 Ol N Il .--I Ql 1, u"1 c-I 00 Ol O N n'1 V t!1 Ol 1, V l0 Ol 1- N 00 M M e-i a r/ M -e e-/ M I, O ~ C m rl I, Ol V1 I:t 1D M t0 V1 .-i ct 1, LD O M Qn O O 1, O 01 M M O M 00 M Ol N IC 7 ID in oo in r,~. oo r, ao v o m rn H i.o Ln m r-I m m v r~ o0 0 lc c~ ~ d y V Ol t!1 t+'1 r'!7 1~ --I 00 N tfl 00 l0 t!1 N H o0 N N Ol d' [f Ol O V M Lfl --1 ct M I~ M O l0 O V1 00 00 V O t0 N 01 t0 M 1- M M 1, ~D I- 00 N 1, 1- tn Ln ~ V Q N . 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LL U 1 H lJ F V H U I- 2 H H ~ H ~ F'- d H d H U 40 N .--1 ~ N N \ ~ v OD ~ a N ~ '0 C N Q LLJ ~ O v a 06 c v ~ L) T i N E E 7 ~ d L ~ ~ ~ c ar Q X W rl O u'7 tA t/1 t!1 O O N N V C O O N N I~ 1~ V7 0 .--1 .-I M M N O f~ 1~ 00 00 1~ I~ M M o0 00 - a+ N Nbo C 01 N O1 N M O M O 00 ~--i 00 rl 1, 1l P 1I m N 01 N 'p N ~ 0 1 W 00 .--I ti V R ~ rl Q m L!1 0 W 00 L/1 0 V1 0 m Ol O1 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 u1 O O ui m O O _ N N N 1- 1, N N V -ct , v .-i rl M M l0 l0 I~ 1~ d-p M (+'1 M M V1 V 1A tt M N M N r- ~ N .-1 N m .-i a a ao ao 00 00 r+i eri v 0 1.0 w m m rn Ln Ln o 0 = Gr O V ~ N N r~ fl~ 00 00 O O t0 ` V O O C/ Vl Lf1 00 00 Ol 01 V Q > N O. a x W O u'1 L/1 V1 Lf1 O O o0 00 V -cr O I~ I~ N N u1 Vf 00 00 frl M O N N tD t0 N N .--I ri 00 00 C N N M M M M 1~ 1~ 01 O1 f7 00 Op m M V t1 Ol C1 N N ~ y 7 Y 1~ 1~ Q V M M 1- N 00 .--i 00 .-i O O O O O O O O O O O O O O O O O O O O I~ I~ O O O O O O O C L N O Q O O Ql T W C V1 ll1 Vl lA O u 1.31 ~ a N O 1, 1, L/1 tA O O N N 00 00 ti o m er1 t, n o O -i r-! ~ N O Ol C1 00 00 N 0 M M I- N = N v c O `n N m N m M v M v ~D o0 tD 00 N Ln N 0 0 oo L!1 ao o o '7 ~'1 M N N 1- 1~ 00 00 O. ~ M Vl Vf 00 00 M M V1 0 Q m m O~ 01 0 0 0 o O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o vi vi ui ui o 0 0 0 0 0 N N 1, N V1 m N N ~ m~ 1D t0 C cf O O 01 01 ~ y m ~'1 '-I M e-1 01 ~ C1 a 00 N 00 N N M N M V N N V ~r 00 00 00 00 ' n'1 M „a o a a ~ 'o m m o o o o ~ v o o o ~ ~o v a rn m o o M C; r4 ~ O O u= G7 n n W 0 0 i O V a } d a Q. x W o m m Ln Ln o 0 00 00 00 00 O l0 ~O N N O O 00 00 O tr1 Lf1 tD w Ln u1 tD 10 1, I, Y C O 01 (1 m M 00 00 O) 01 Ln u1 Lf1 N N O O -t r1 n M 00 00 ~ d ~ a f .1 7} lp lC lD lD T Cl 1, Q v N .-I M M f, I, 00 00 O O O O O O O O O O O O O O O O O O O O Ln U1 a+ C O O O C O O O C I- N C L fp n P rl ~ O u V ~ a N N ~ O Ln 0~ N 0~ m V ~ C LL C O -I . 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