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07-FINANCE DIRECTOR TO SUBMIT MONTHLY STATEMENT OF ALL RECEIPTS AND DISBURSEMENTSCITY COUNCIL AGENDA ITEM BRIEFING SHEET Submittal Date: 7-12-]2 Council Date: 7-23-12 Originating Department: Finance Presented By: Gene Anderson Agenda Item No.: 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: June 2012 Financial Report ACTION: BUDGET INFO: ~ Financial Report ❑ Minute Order Expense $NA ❑ Department Report ❑ Resolution Budgeted Amt. $NA ❑ Presentation ❑ Ordinance y'I'D Actual $NA ❑ Public Hearing ❑ Other Acct. Name NA Acct. Number NA FISCAL NOTES: None City of Paris , 19 Revised 2/04/08 City of Paris June 2012 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections to date are 1.49% less than last year at this point. Collections on the current tax roll are 96.53% compared to 97.07% last year. 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 down 0.22% from last year. This amounts to only $9,943. 3. Hotel occupancy taxes are up 8.14% from last year. All hotels are current on their occupancy taxes except La Quinta. As of 7-13-12, 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 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 has made its first five $3,000 payments on schedule. 4. Franchise fees are up 3.32%. 5. Permit fees are up 48.69% compared to last year. 6. Municipal Court fines are 17.10% above last year's collections. 7. Interest & lease payments are up $13,024. It is normal for the flow of interest revenue and lease payments to vary from year to year. 8. Sanitation fees are down 0.79% or $8,834. 9. EMS fees are down 6.41%. Revenue is determined not only by call volume but by the payer mix (cash, private insurance, Medicare, etc.) and run type (emergency vs. transfer). 10. The mixed beverage tax collection is down 26.06% (only $11,275). 11. 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. The difference to date is primarily due to the refund received from TCAP on previous electrical charges in the amount of $27,468. 12. Recreation program fees are up $16,967 due to the late start of activities last year caused by pool repairs necessary before opening to the public. 13. Total General Fund revenues are 0.44% below last year. General Fund revenues to date are 80.76% of the budget while the City is 75.00% through the budget year. 14. Total General Fund expenditures are up 7.49% compared to last year. General Fund expenditures to date equal 73.32% of budget with the City being 75.00% through the budget year. 15. Sewer revenue is up 8.23%a compared to last year due to the rate increase approved by the Council last June. 16. Water revenue is down 2.91% compared to last year but is still close to the budget to date numbers. This decrease is beginning to turn around with the increased sales from warmer weather. 17. Miscellaneous water and sewer revenues are down due to receiving the Corps of Engineers' refund regarding Pat Mayse Lake last year. 18. Total Water & Sewer revenues are 0.49% below last year and equal 72.40% of budget which is below the 75.00% 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. _ 20 19. Total Water & Sewer expenses are 13.25% above last year at this point in time and represent 51.44% of the total budget (80.07% adjusted for debt) while the City is 75.00% through the budget year. Departmental Expenditure Summary: At this point the City is nine months or 75.00% 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 six departments whose expenditures are over 75.00% at this time. 1. Police-76.64%. The overage amounts to $88,337 and is primarily due to unemployment claims and the retirement payouts of several employees. 2. EMS-81.65%. The overage amounts to $149,329 and is primarily due to overtime, fuel, medical supplies, and the purchase of a new ambulance. 3. Cox Field-87.70%. The overage amounts to $21,768 and is due to the grant match payment to TxDot and a water leak. 4. Library-76.13%.The overage amounts to $7,186 and is due to postage, supplies, and utilities. 5. Warehouse-76.61%.The overage amounts to $1,764 and is due to building maintenance, utilities, and the purchase of a refrigerator for the break room. 6. Wastewater Treatment-78.62%. The overage amounts to $76,047 and is due to chemical costs, TCEQ license fees, and pumps & motors maintenance. 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. 21 Year to Date Comparison 7. June, 2012 Current Year Previous Year Net to Date General Fund Taxes Collected 5,930,866.76 6,020,697.72 (89,830.96) Sales Tax 4,478,232.69 4,488,176.60 (9,943.91) Hotel-Motel Tax 340,348.94 314,697.61 25,651.33 Franchise Fees 2,457,361.68 2,378,376.31 78,985.37 Permits 113,194.36 76,126.09 37,068.27 Court Fines 303,150.95 258,879.84 44,271.11 Leases & Interest 141,114.18 128,089.56 13,024.62 Fees & Copies 10,149.81 10,919.25 (769.44) Sanitation Fees 1,100,765.27 1,109,600.19 (8,834.92) EMS Fees 1,715,887.61 1,833,600.44 (117,712.83) Mixed Beverage Tax 31,973.13 43,248.98 (11,275.85) Miscellaneous Fees 163,618.53 219,647.71 (56,029.18) Water & Sewer Transfer 562,500.00 562,500.00 - Recreation Programs 82,749.80 65,782.25 16,967.55 General Fund Total Revenues 17,431,913.71 17,510,342.55 (78,428.84) General Fund Total Expenditures 15,741,976.62 14,644,966.18 1,097,010.44 Net to Date 1,689,937.09 2,865,376.37 (1,175,439.28) PEDC Fund Sales Tax 895,646.50 897,635.31 (1,988.81) Interest Earned 3,172.51 16,149.63 (12,977.12) Loan Payments 7,500.17 256,600.53 (249,100.36) PEDC Fund Total Revenues 906,319.18 1,170,385.47 (264,066.29) PEDC Fund Total Expenditures 761,361.64 549,880.54 211,481.10 Net to Date 144,957.54 620,504.93 (475,547.39) Water & Sewer Fund Sewer 3,902,963.30 3,606,052.10 296,911.20 Water 5,520,196.09 5,685,685.00 (165,488.91) Interest Earned 21,683.63 53,041.15 (31,357.52) Miscellaneous 340,175.20 488,425.04 (148,249.84) W&S Fund Total Revenues 9,785,018.22 9,833,203.29 (48,185.07) W&S Fund Total Expenditures 6,886,082.19 6,079,974.27 806,107.92 Net to Date 2,898,936.03 3,753,229.02 (854,292.99) - - 22 Comparison Report Page 1 7/16/2012 Year to Date Comparison 7. June, 2012 Current Year Previous Year Net to Date Capital Projects Fund Interest Earned 10,393.21 1,239.85 9,153.36 Auction Proceeds Capital Projects Fund Revenues 10,393.21 1,239.85 9,153.36 Capital Projects Fund Expenditures 1,365,572.70 106,541.65 1,259,031.05 Net to Date (1,355,179.49) (105,301.80) (1,249,877.69) 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 5,488.51 9,208.67 (3,720.16) Auction Proceeds 99,291.28 94,547.00 4,744.28 Equipment Replacement Fund Revenues 104,779.79 103,755.67 1,024.12 Equipment Replacement Fund Expenditures 610,603.69 270,926.91 339,676.78 Net to Date (505,823.90) (167,171.24) (338,652.66) CO 2010 Construction Fund Interest Earned 3,619.09 11,189.70 (7,570.61) Repayments From Other Funds - CO 2010 Construction Fund Revenues 3,619.09 11,189.70 (7,570.61) CO 2010 Construction Fund Expenditures 145,774.78 761,090.78 (615,316.00) Net to Date (142,155.69) (749,901.08) 607,745.39 Special Revenue Fund Interest Earned 1.05 1.50 (0.45) Child Safety Fund Revenues 1.05 1.50 (0.45) Child Safety Fund Expenditures - - - Net to Date 1.05 1.50 (0.45) Child Safety Fund Interest Earned 116.02 119.23 (3.21) Donations 6,762.96 13,000.00 (6,237.04) Child Safety Fund Revenues 6,878.98 13,119.23 (6,240.25) Child Safety Fund Expenditures 3,491.32 3,250.85 240.47 Net to Date 3,387.66 9,868.38 (6,480.72) 23 Comparison Report Page 2 7/16/2012 Year to Date Comparison 1une, 2012 Md, Current Year Previous Year Net to Date Health Department Interest Earned - 1.34 (1.34) Fees & Grants 710,110.39 745,289.93 (35,179.54) Health Department Fund Revenues 710,110.39 745,291.27 (35,180.88) Health Department Fund Expenditures 697,086.62 671,649.61 25,437.01 Net to Date 13,023.77 73,641.66 (60,617.89) Grant Fund Grants 621,933.41 1,178,914.36 (556,980.95) Interest Earned - 132.19 (132.19) Grant Fund Revenues 621,933.41 1,179,046.55 (557,113.14) Grant Fund Expenditures 863,931.35 418,705.66 445,225.69 Net to Date (241,997.94) 760,340.89 (1,002,338.83) Water Contract Fund Interest Earned 10,448.51 13,935.24 (3,486.73) Deposits Billed (175.00) 62.50 (237.50) Water Contract Fund Revenue 10,273.51 13,997.74 (3,724.23) Water Contract Fund Expenditures Net to Date 10,273.51 13,997.74 (3,724.23) Community Development Block Grant Interest Earned and Fees 2,158.34 4,312.08 (2,153.74) Grants Community Dvl Block Grant Fd Revenues 2,158.34 4,312.08 (2,153.74) Community Dvl Block Grant Fd Expenditures 1,400.00 - 1,400.00 Net to Date 758.34 4,312.08 (3,553.74) Home Buyers Assistance 2009 G ra nts 41,200.00 41,200.00 Home Buyers Assistance 2009 Revenues 41,200.00 - 41,200.00 Home Buyers Assistance 2009 Expenditures 23,000.00 - 23,000.00 Net to Date 18,200.00 - 18,200.00 Texas Department of Community Affairs Interest Earned 68.11 2.61 65.50 OCC Payments 157,938.24 130,175.20 27,763.04 TX Dept of Community Affairs Revenues 158,006.35 130,177.81 27,828.54 TX Dept of community Affairs Expenditures 79,858.16 175,531.40 (95,673.24) Net to Date 78,148.19 (45,353.59) 123,501.78 24 Comparison Report Page 3 7/16/2012 Year to Date Comparison 7. 1une, 2012 Current Year Previous Year Net to Date Municipal Court Tech Fee Municipal Court Tech Fee 10,970.32 8,936.88 2,033.44 Interest Earned 163.24 229.57 (66.33) Municipal Court Tech Fee Revenue 11,133.56 9,166.45 1,967.11 Municipal Court Tech Fee Expenditures 6,197.21 4,590.00 1,607.21 Net to Date 4,936.35 4,576.45 359.90 Municipal Court Security Fee Court Security Fee 8,235.44 6,710.99 1,524.45 Interest Earned 236.58 330.45 (93.87) Municipal Court Security Fee Revenues 8,472.02 7,041.44 1,430.58 Municipal Court Security Fee Expenditures 5,947.25 5,420.64 526.61 Net to Date 2,524.77 1,620.80 903.97 Municipal Court Child Safety Fee Child Safety Fee 922.42 496.76 425.66 Interest Earned 62.34 88.47 (26.13) Municipal Court Child Safety Fee Revenues 984.76 585.23 399.53 Municipal Court Child Safety Fee Expenditures - - Net to Date 984.76 585.23 399.53 Municipal Court Time Pay Fee Time Payment Fee 1,719.46 1,462.68 256.78 Interest Earned 28.67 30.69 (2.02) Municipal Court Time Pay Fee Revenues 1,748.13 1,493.37 254.76 Municipal Court Time Pay Fee Expenditures 25.00 - 25.00 Net to Date 1,723.13 1,493.37 229.76 Police Conf Fds-Gambling Interest Earned 17.48 25.17 (7.69) Police Conf Fds-Gambling Revenue 17.48 25.17 (7.69) Police Conf Fds-Gambling Expenditures - - Net to Date 17.48 25.17 (7.69) Judicial Fofreiture Fee Judicial Forfeiture Fee 8,185.18 4,576.35 3,608.83 Interest Earned 13.82 37.20 (23.38) Police Judicial Forfeiture 8,199.00 4,613.55 3,585.45 Police Judicial Forfeiture Expenditures 9,395.65 12,115.04 (2,719.39) Net to Date (1,196.65) (7,501.49) 6,304.84 Comparison Report Page 4 25 7/16/2012 Year to Date Comparison June, 2012 Mgt Current Year Previous Year Net to Date Tax & Rev CO 2000 Const Fund Interest Earned 60.83 227.34 (166.51) Tax & Rev CO 2000 Const Fund Revenues 60.83 227.34 (166.51) Tax & Rev CO 2000 Const Fund Expenditures 4,500.00 - 4,500.00 Net to Date (4,439.17) 227.34 (4,666.51) CO Series 2002 Construction Fd Interest Earned 5.03 7.29 (2.26) CO Series 2002 Construction Fd Revenues 5.03 7.29 (2.26) CO Series 2002 Construction Fd Expenditures - - Net to Date 5.03 7.29 (2.26) Revenue Bonds Sinking Funds Transfer to GO Refunding 2003 - Interest Earned 29,619.91 42,236.23 (12,616.32) Revenue Bonds Sinking Funds Revenues 29,619.91 42,236.23 (12,616.32) Revenue Bonds Sinking Funds Expenditures - - - Net to Date 29,619.91 42,236.23 (12,616.32) Tax & Rev CO 2010 I&5 Tx & Rev CO 2010 I&S 225,600.96 187,351.57 38,249.39 Interest Earned 128.22 299.96 (171.74) 2010 GO/W&S Refunding Bonds Revenues 225,729.18 187,651.53 38,077.65 2010 GO/W&S Refunding Bonds Expenditures 213,122.51 132,618.38 80,504.13 Net to Date 12,606.67 55,033.15 (42,426.48) Tax & Rev CO 2002 I&5 Fund Tax & Rev COs 2002 I&S 426,343.54 459,117.21 (32,773.67) Interest Earned 1,278.71 1,566.92 (288.21) Tax & Rev CO 2002 I&S Fund Revenues 427,622.25 460,684.13 (33,061.88) Tax & Rev CO 2002 I&S Fund Expenditures 448,472.50 444,372.50 4,100.00 Net to Date (20,850.25) 16,311.63 (37,161.88) 2003 GO Refunding Bonds Cert. Of Oblig. 2003 I&S 426,343.54 366,086.00 60,257.54 Interest Earned 848.08 1,905.86 (1,057.78) 2003 GO Refunding Bonds Revenues 427,191.62 367,991.86 59,199.76 2003 GO Refunding Bonds Expenditures 827,050.00 822,617.50 4,432.50 Net to Date (399,858.38) (454,625.64) 54,767.26 Comparison Report Page 5't - 26 7/16/2012 Year to Date Comparison 1. June, 2012 Current Year Previous Year Net to Date 2010 GO/W&5 Refunding Bonds Cert. Of Oblig. 2010 I&S 485,128.00 451,933.78 33,194.22 Interest Earned 6,072.39 3,094.47 2,977.92 2010 GO/W&S Refunding Bonds Revenues 491,200.39 455,028.25 36,172.14 2010 GO/W&S Refunding Bonds Expenditures 3,832,418.76 3,821,743.76 10,675.00 Net to Date (3,341,218.37) (3,366,715.51) 25,497.14 Insurance Claims Fund Interest Earned - 10.76 (10.76) Insurance Claims Fund Revenues - 10.76 (10.76) Insurance Claims Fund Expenditures - Net to Date 10.76 (10.76) Library Memorial Fund Interest Earned 153.44 211.12 (57.68) Memorial Donations 3,595.20 1,908.10 1,687.10 Library Memorial Fund Revenues 3,748.64 2,119.22 1,629.42 Library Memorial Fund Expenditures 1,636.65 1,298.34 338.31 Net to Date 2,111.99 820.88 1,291.11 Library Expendable Fund Interest Earned 419.27 465.23 (45.96) Donations 1,228.77 (1,228.77) Library Expendable Fund Revenues 419.27 1,694.00 (1,274.73) LibraryExpendable Fund Expenditures - - - Net to Date 419.27 1,694.00 (1,274.73) Library Permanent Fund Interest Earned 1.18 1.68 (0.50) Donations - Library Permanent Fund Revenues 1.18 1.68 (0.50) Library Permanent Fund Expenditures Net to Date 1.18 1.68 (0.50) Comparison Report Page 6 ` 27 7/16/2012 T f0 C E C 7 H O1 L ~ a+ C Gl O. 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N lD 01 ll~ I.l1 I- l0 t0 Ql 1D M I'll 00 tf1 lD N l0 1, 00 .--1 00 M tD .--I l0 lD V 01 t0 a v m o m kD v rn o v o ao m v v r, o kn 1-1 rri r, o c w rn .-i rv y u~ to m w n t, ko r~ r, Ln r, r, r, %D w t, r, 00 00 r, r, n v r-i v t, w r, r, > a`+ a a x W T .--I 01 .--i 00 e-1 00 M if1 00 M M 1, Ql u5 M lD 1~ V Vl I, N ~f O .--I M r-I 00 I- V1 00 Vl 1, V N lq 1- 00 O) 1l 01 l/1 O 01 00 00 1, N N t0 l0 O V M O a0 1D 00 kD O t, O 01 O 01 1, 01 N O Ol .-r .--i V H V (n .--i t0 LA tD .4 V M Ol O C 00 00 C~1 O ~D N V 00 r11 M O ~ 1- I, ~'1 Q1 DO I~ o0 r"i 1Z ~ O) lD N M N O ~0 ~ N 00 00 00 V V tD 01 00 M N C M N O i11 N .--1 Ql i, C1 I~ l!1 M 1- l11 O ul ~ I, N M .--I LIl N rn <7 M O 00 O ~O O T 01 N O ul 1' ~1 Ul Vl 'i M M H I- U~ U Q 1, I, 1, N I, H H H 1, M M V M OO N lD u1 M m I, H V I- 00 tD 00 O ey Ol M -I N M 00 '-1 V1 H 00 V N O a--1 C 1I Y1 N 1, M l0 1~ 00 01 r-t ~-i lD O N 00 O i 'i N I, O t0 .--i 14 01 I- O ~--i o0 l0 4 Ol 00 0 V V O 0 V 00 N O N 01 ct I~ 00 I- n'1 00 lD 1, Ol N 00 00 It M Ql 1, lD I- lf1 M 1I1 O rl UD N N O N N N lD .--i w L!1 lD lD N o0 ~ M LO M l0 V m M Ol N I, Ol Vl O V N t0 N O N L'1 N V .-i C L ~p m O V1 V1 O O lD L11 t+'1 O M o f, 1, 1, n'1 M M -~T l0 Ln L!1 1l1 N 01 tD y a+ n M M O Ol Ol Vl .--i V1 I~ 1~ V P~1 1~ O I, rl e-i O lD P M M T 00 O O ~ C+'' 00 l0 1- N V1 Ol 00 M Lf1 l0 V t0 N N 00 ti 01 l0 M 00 tD 'a' -cr O M 1.0 Ql c Q N M N '-1 V V ~ l0 ~ N ~ Ql ~ V M N r1 i, Lfl W lIl I!1 m O ~ V C ' f~ N v c w ~ 3 z ~ ~ oo E O m c a a, E Y O ~ o?j j L V' m v o U C o , p,p ~ i ~ o 0 p, ~ 7 Q y L 3 u v o ~ ~ ~ ~ ~ u 7 ~ ~ T O o2S 0 ~n ~p GO ~ ~ fl' C C C ` U a a ~ 0 C O Y a Y ` ~ O C ° 6 ' 3 uf o ~ ~ ° a V , a c 7 01 E v 3 v ~ i ~ v i ~ a, ~ v ~ v m i m l7 a L m ~ U Q • j (J ~ ' V E C . v ~ + a. OJ 4- o ~ LL ~n (0 O1 C M U a+ ~ ~1 ~ N N T Y y Y U U O ` O 00 C ~ 7 ra C ~ i ~ ~ X O fo d v O W N y i O f0 f0 (0 i~ U w a a cc N N H (.7 w U a ~ C7 H a ~ F- ~ ~ ~ ~ N '-i 0 N lD .--I n N bo (O 2 ~ 'D c v d X 7 0 N a 28 T fC0 GC C 7 CA Gl L 7 ~ ~ C G1 a x W .ti n O N O M O O O O N O I, O LO O O uf T O 0 0 0 O O O O O 0 a0 .ti f, u1 lD O I~ O O O O ID O I- O M O O M O O O O O O O O O O O 0 t0 Ln I, ul OG O O O O m O ~D O I~ O O OC Oi O O O O O O O O O Oi O N G7 N e-I lD t!1 cn 00 M O M tA M O M Ql U ry~ ~ pi ^ a llz N O Il a V 00 N O C -p ry l0 l/1 01 M M n W V7 lD ' N N ~M 1 ~ M V ~D 00 O N LD tfl w ~D m m M n O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O . O . O . O . O . O . O O . O . O . O . O . O . O O . O . O O . O . O rr1 . N . 0 0 . M . O O O O O O O O O O O O LO O O O O O O O O O 1D O rn m .--i in r~ O O O O O -4 O Ln ~O V V O 1~ mt O O O O O 1-+ N o0 .ti ` y-a N 00 01 M M O --1 Ol -I l11 l0 O l0 01 l0 c/1 111 V Ql LD N P m 1, N I, O 00 . e N --4 If1 N V 00 O M 00 O . . N M Yf1 rl -o v ao m o n o 0 0 0 D o Ln o v o o Ln o 0 0 0 0 0 0 o N o ~ v o a o 0 0 0 .-i o m o ~n o o ~ v, o 0 0 0 0 0 0 0 0 0 o 00 6 0 0 m o i •-i oi o o w o 0 0 0 m o 0 o v o 0 0o m oi o 0 0 0 0 a Ln ko w a N LO m m o m } a a a x W m O ao o n o 0 0 0 00 o m o v O o M o O o o O o 0 0 0 .1 o0 N il1 M O N O O O O M O N O O O O LO O~ O O O O O O O O O Oi I- tD i0 N O R O O O O tO O M O N O O .-q lO O O O O O O O O O l0 O M = tD ci m V O 1, Qf .--i ul tD 1- t0 N -4 L!1 1- lD O V u'1 o0 N Ol Ol O U l0 -~T fYj O p1 N pj 1, N M O l0 O O Ln M Ol lO N O I~ w V Q V V N I, ~ t0 tO O V O O O O O O O O O O O O O O O O O O O O 0 1-1 00 ~--i a0 vl O M O O O O O O O O O O O O M O O O O O O O O O 01 r-I O V m O M O O O O O O O O O O O O w O O O O O O O O O 10 O ~ N A ~ Ln lD ~ N ' l0 l0 O v oi ,-i v v o o ui o u ~ rv N 14 Ln Ln m u ~ a n N N Ln rl o r+ m o 0 0 0 o m o 0 0 0 o m o m o o ~n ni o c~ ~ ao .i a0 O i11 O 00 01 t0 O O O O M O V ul O M Ol O ID O N M It O v1 N M I, ~ ti 'T M 0 .4 O a0 O o0 O O O O N N N N I, O Oi 01 lD I, e-1 00 't DO tD V N a+ G1 00 M O i11 lD N 01 l0 00 O tD 't O Q1 ti V1 l0 t0 N V M N M 00 O1 V 01 I- v d V m Ct m N OD ~D m e-i Vl O V 00 O N 1, V 01 O m N 00 N 00 d Ol t0 N 1~ C "OW CM m 00 Q1 m 01 N Ln N ~ V1 Il 1- O V 00 t0 O 00 u1 V 01 O I- e-i 1, r-i a u1 ~ I N N m , ~ M e-1 ~ ~--1 fY1 0 Lfl ~ ~ ~ m m fY) V e -1 00 V f'n Vl ti N Ql i M 1p N 0 0 Q 0 0 Q a 0 0 0 0 0 0 Q 0 0 a 0 0 0 0 0 a 0 0 0 0 Q Q q q q 9 0 q 0 0 ~ q . ~ 9 q q . ~ . ~ 0 • . ~ . ~ 9 Q . 0 . ~ 0 . ~ . ~ . ~ q Q . lD 00 0 0 . 1.n O . O . 0 a 0 0 0 O O 0 N 0 0 0 a 0 O 0 0 0 0 0 O ~ a m rv Lr, Ln ~ m o o o o o 0 o o m o 0 0 0 0 0 0 0 0 0 ` y-o cf w O~ ~ N r, N ri ui v ~ tD v N ti ~n N O o; O o ~ O 0 tD O 0 O Vf ~o" vf O o Q L/1 o I, O mi O O r, N O oo T N ~D N io ti O o; m O oo a0 01 v a m tD Ol O N 00 00 N I- m . L!1 . M N O M IA n'1 'i .-i r-i i-I ~i V 00 O V 00 M N M M rl ~ M ~ '6 O N itl O d' 10 I, N V O .--i O O O Ol u1 O M O O -i a0 1D N Ol 00 O M O « N ~ ~n tD N O C O N N V O O~ O O O M o0 a 00 V O V 1- M .--i .--i .-i N I- M O ~p W .'i 00 00 0 .-4 N N ' t0 m O t0 O O O N - I, 00 O h N ' V Ol 0 V lD 01 00 00 M f O l0 1, l0 Vf Ql u 1 O H O ~ vl . ~ Ql M 1, u 1 00 l O -i Ln 1 L ~ v Q r , r a x W 00 Ln m o (A r, o 0 0 0 o m O o 0 0 0 r- o n o o ui oo O oo v m o0 .-i M V 9 .1 O ~ O O O O M O V u1 O I4t O O M O 00 t0 u1 O V r~ tO 1l V r+'1 ID O N V e-~ O o0 O O O O N 00 00 N N O O ~ M N 00 00 tf1 .--i M V " C Ln m V a0 O tD o0 V V rn o0 V N m 1, ul w I~ 10 o0 O Ln O I, ~ 10 3 00 V Ql O .--I V 00 lD lfl 00 N N V1 1l1 01 lA 1, ~--I M t0 O M t0 1l ~ y a + N Ol I, 1D N O tD I, .--i 1, -It .-i m u1 r-I V O I- 1, M I, r-i l0 O vl 3 y U V Q m Lfl a lD r, N oo 00 tD N o V m r+ oo ~--I m m .--1 m N io M V) kD .--1 o ~--1 LD o r-I ti oo .-I .-i tp v .--I ti t0 ri 1- 00 V O 1, O O O O O O O O O O O O 1- O O O O O O O O O N O N v1 M O V1 O O O O O O O O O V1 O Vf O O O O O O O O O O O O n -~t O a O V O O O O O O O o0 O N N O O O O O O O O O N O O .-i Vl M V ri 00 t1' M O M " ` C 7 N M V1 O V N 1~ (31 1~ lD 1, 14 I- .--i 00 .--1 V1 1, U C Q G 00 N N ~ M I- 0 C ~ d N V OD C U ~ £ O ~ c ~ ~ ~ a Q) ~ U. ` E cc 0) N ~ C a) .2 a , t C E ~ a + 3 n ° oa U c C " - u a c aEi °C c ~ 10 ~ a! c p .2 r • O :p C 0 - ~ o v F- vf > O ' N ~ p y a au - 2 ~ W w ~ ~ m u ~ ~ . 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