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Home My WebLink About5D, 2012 3rd Quarter Financials 'It ,- RQEN HILLS Request for Council Action 5 D Prepared By: Sue Iverson,Director of Finance and Council Meeting Date: November 26, 2012 Administrative Services 2012 3rd Quarter Actuals Budgeted Amount: Actual Amount: Funding Source: NA NA NA Recommendation: Motion to Accept the 3rd Quarter Financial Reports. Supporting Documents: 1. Memorandum dated November 26, 2012, from Sue Iverson, Director of Finance and Administrative Services. 2. City-Wide Budget Summary Revenues. 3. City-Wide Budget Summary Expenditures. 4. General Fund Summary Revenues. 5. General Fund Summary Expenditures. 6. Investment Portfolio Analysis dated September 30, 2012. lt EN HILLS MEMORANDUM DATE: November 29, 2012 TO: Honorable Mayor and City Council Patrick Klaers, City Administrator FROM: Sue Iverson, Director of Finance and Administrative Services SUBJECT: 20123 rd Quarter Actuals Background/Discussion: Attached are the 3rd Quarter Actuals for 2012. Overall expenditures are running at budget estimates. The water and sanitary sewer funds are running over expenditures due to unbudgeted repairs and upgrades done this year. Revenue estimates are running above budget estimates as a result of increased building permit activity, some additional conduit debt received from Presbyterian Homes, and increased participation in recreation programs. Please remember that we have only received 50% of our revenue from property taxes and will not receive the 2nd half until December. (This includes special assessments in the PIR fund.) Governmental accounting is not done on an accrual basis, therefore the numbers reflect what was actually taken in as revenue or paid out as expenditures thru September 30, 2012. Accruals, deferred revenue adjustments, etc. are only done at year-end. Basically expenditures from operating activities are running close to the budget estimates or slightly below, revenues are slightly above budget estimates. (Please note that the overall percentages look lower because property taxes, liquor licenses,administrative fines,etc are collected at year-end.) New this year are the internal service funds. These funds are charged back to the operating departments. We have included estimated charges through September 30`" in these reports. These costs may seem to appear double counted when you look at the organization in total, as they appear in the internal service funds and then again as charges in the departments which used them — governmental accounting determines how we show this in our fund financial statements, but adjustments are made at audit time to show only the actual expenditures as any surplus or deficits in the internal service funds are rolled into the government-wide statements so actual expenditures and revenues are shown. They are meant to operate like the enterprise funds (our utility funds) but service our "internal" customers, which are our departments. They make it easier to manage budgets as we can see the"total" spent or received for these activities like Public Works,Insurance,Engineering,and Technology. An Investment Portfolio has also been included with these financial reports. Per the Investment Policy, our Benchmark Rate is the 4M plus Rate. At September 30, 2012—this rate was 0.05% and our portfolio is averaging 2.247%. All of our investments are in government secured or government backed deposits. The section listed at the top of the portfolio are the "liquid" investments that we can access at anytime. Memo City Council Quarterly Financial Reports 2 We are trying to stay diversified in this area and will be transferring between these accounts. We have had some of our high interest notes call and I am working on cash flows with the PMP and other CIP projects to determine how much I can invest and for what time periods. I have also researched other liquid investment options that will possibly give us a better return, but I are still determining our immediate cash flow needs as we have switch from monthly utility billing to quarterly billings which has changed our short-term cash flows. Staff Recommendation: Staff requests that Council accept the 3`d Quarter Financial Reports. City of Arden Hills City-Wide Budget Summary Revenues Adopted Amended Actual Balance YTD FY 2012 FY 2012 9/30/2012 Available %of Bud et Operating Revenue Mayor&Council $ $ $ Elections - - - Administration 3,329,111 3,329,111 1,693,317 1,635,794 50.86% Finance&Administrative Services 68,860 68,860 36,146 32,714 52.49% TCAAP - - 396 (396) - Planning&Zoning 58,900 58,900 113,992 (55,092) 193.53% Government Buildings 103,711 103,711 - 103,711 0.00% Police&Animal Control 94,306 94,306 13,995 80,311 14.84% Dispatch - - - - - Fire Protection - Emergency Management - - - - Protective Inspections 207,300 207,300 301,390 (94,090) 145.39% Street Maintenance 69,109 69,109 75,145 (6,036) 108.73% Park Maintenance 9,330 9,330 8,880 450 95.18% Recreation 88,500 88,500 101,814 (13,314) 115.04% Celebrating Arden Hills 15,000 15,000 12,423 2,577 82.82% Transfers - - - - - Total General Fund 4,044,127 4,044,127 2,357,500 1,686,627 58.29% Cable Fund 91,131 91,131 50,522 40,609 55.44% EDA General Fund 35,250 35,250 14,073 21,178 39.92% EDA Revolving Fund 2,500 2,500 2,453 47 98.13% EDA TIF#2 Round Lake 508,500 508,500 66,269 442,231 13.03% EDA TIF#3 Cottage Villas 40,500 40,500 26,264 14,236 64.85% EDA TIF#4 Pres Homes - - - - - Total Special Revenue Funds 677,881 677,881 159,581 518,300 23.54% GO Tax Increment Bonds of 1998A - - 20 20 - Total Debt Service Funds 20 (20) Equipment, Bldg&Replacement - - - - - Public Safety Capital 45,200 45,200 36,283 8,918 80.27% Parks Fund - - - - - Capital Improvement Fund(PIR) 535,000 535,000 232,035 302,965 43.37% Total Capital Funds 580,200 580,200 268,317 311,883 46.25% Water 2,065,205 2,065,205 969,279 1,095,926 46.93% Sanitary Sewer 1,662,547 1,662,547 914,705 747,842 55.02% Recycling 150,572 150,572 81,697 68,875 54.26% Surface Water Management 558,055 558,055 296,940 261,115 53.21% Total Enterprise Funds 4,436,379 4,436,379 2,262,622 2,173,757 51.00% Risk Management 397,117 397,117 217,049 180,068 54.66% Engineering 117,467 117,467 65,628 51,840 55.87% Central Garage 222,983 222,983 120,116 102,867 53.87% Technology 94,248 94,248 43,558 50,690 46.22% Total Internal Service 831,815 831,815 446,350 385,465 53.66% Total Operating Revenues 10,570,402 10,570,402 5,494,390 5,076,012 51.98% Other Financing Sources Mayor&Council Elections Administration Finance&Administrative Services TCAAP - Planning&Zoning Government Buildings Police&Animal Control Dispatch Fire Protection Emergency Management - - Protective Inspections - Street Maintenance Park Maintenance Recreation Celebrating Arden Hills Transfers Total General Fund Cable Fund EDA General Fund 65,000 189,955 124,955 65,000 65.78% EDA Revolving Fund - - - - - EDA TIF#2 Round Lake EDA TIF#3 Cottage Villas EDA TIF#4 Pres Homes - - - - - Total Special Revenue Funds 65,000 189,955 124,955 65,000 65.78% GO Tax Increment Bonds of 1998A 286,698 286,698 286,698 1 100.00% Total Debt Service Funds 286,698 286,698 286,698 1 100.00% Equipment,Bldg&Replacement 183,000 183,000 185,484 (2,484) 101.36% Public Safety Capital - - - - Parks Fund - 188,893 188,893 100.00% Capital Improvement Fund(PIR) 200,000 200,000 200,000 100.00% Total Capital Funds 383,000 571,893 574,377 (2,484) 100.43% Water - - - Sanitary Sewer Recycling Surface Water Management - Total Enterprise Funds Risk Management Engineering Central Garage Technology Total Internal Service - - - " Total Other Financing Sources 734,698 1,048,546 986,030 62,516 94.04% Prior Period Adjustment - - - - Total Revenues $11,305,100 $11,618,948 $ 6,480,420 $ 5,138,528 55.77% City of Arden Hills City-Wide Budget Summary Expenditures Adopted Amended Actual Balance YTD FY 2012 FY 2012 9/30/2012 Available %of Bud et Operating Expenses Mayor&Council $ 74,511 $ 74,511 $ 50,057 $ 24,454 67.18% Elections 18,068 18,068 7,784 10,284 43.08% Administration 342,236 342,236 196,790 145,446 57.50% Finance&Administrative Services 164,749 164,749 121,498 43,251 73.75% TCAAP 60,000 60,000 16,260 43,740 27.10% Planning&Zoning 249,441 249,441 126,890 122,551 50.87% Government Buildings 209,321 209,321 71,658 137,663 34.23% Police&Animal Control 978,955 978,955 652,377 326,578 66.64% Dispatch 49,219 49,219 32,813 16,406 66.67% Fire Protection 392,869 392,869 392,869 (0) 100.00% Emergency Management 15,533 15,533 7,572 7,961 48.75% Protective Inspections 270,753 270,753 200,854 69,899 74.18% Street Maintenance 304,556 304,556 297,671 6,885 97.74% Park Maintenance 425,239 425,239 319,259 105,980 75.08% Recreation 223,676 223,676 166,264 57,412 74.33% Celebrating Arden Hills 25,000 25,000 17,296 7,704 69.18% Reserves/Contingency - - - - - Transfers - - - - - Total General Fund 3,804,126 3,804,126 2,677,912 1,126,215 70.39% Cable Fund 84,394 84,394 53,921 30,473 63.89% EDA General Fund 64,397 64,397 34,021 30,376 52.83% EDA Revolving Fund - - - - - EDA TIF#2Round Lake 1,300 1,300 1,295 5 99.62% EDA TIF#3 Cottage Villas 4,000 4,000 1,349 2,651 33.71% EDA TIF#4 Pres Homes - - 875 875 - Total Special Revenue Funds 154,092 154,092 91,461 62,631 59.36% GO Tax Increment Bonds of 1998A - - - - - Total Debt Service Funds Equipment, Bldg&Replacement Public Safety Capital Parks Fund Capital Improvement Fund(PIR) - Total Capital Funds - - - - Water 1,909,981 1,909,981 863,710 1,046,271 45.22% Sanitary Sewer 1,479,027 1,479,027 1,187,970 291,057 80.32% Recycling 142,554 142,554 71,288 71,266 50.01% Surface Water Management 408,599 408,599 241,468 167,131 59.10% Total Enterprise Funds 3,940,161 3,940,161 2,364,436 1,575,725 60.01% Risk Management 420,427 420,427 108,954 311,473 25.92% Engineering 117,467 117,467 58,225 59,242 49.57% Central Garage 222,983 222,983 111,391 111,592 49.95% Technology 94,248 94,248 41,930 52,318 44.49% Total Internal Service 855,125 855,125 320,499 534,626 37.48% Total Operating Expenses 8,753,504 8,753,504 5,454,309 3,299,196 62.31% Capital Outlay Mayor&Council Elections Administration Finance&Administrative Services TCAAP Planning&Zoning - Government Buildings Police&Animal Control Dispatch Fire Protection Emergency Management Protective Inspections - Street Maintenance Park Maintenance Recreation Celebrating Arden Hills Total General Fund Cable Fund 35,000 35,000 11,131 23,869 31.80% EDA General Fund 65,000 65,000 5,050 59,950 7.77% EDA Revolving Fund - - - - - EDA TIF#2 Round Lake EDA TIF#3 Cottage Villas EDA TIF#4 Pres Homes - - - - - Total Special Revenue Funds 100,000 100,000 16,181 83,819 16.18% 0 GO Tax Increment Bonds of 1998A - - - - - Total Debt Service Funds - - - - - Equipment,Bldg&Replacement 388,000 388,000 65,807 322,193 16.96% Public Safety Capital 192,211 192,211 161,324 30,887 83.93% Parks Fund 5,000 5,000 35,101 (30,101) 702.01% Capital Improvement Fund(PIR) 980,500 980,500 215,701 764,799 22.00% Total Capital Funds 1,565,711 1,565,711 477,933 1,087,778 30.52% Water 302,000 302,000 492,121 (190,121) 162.95% Sanitary Sewer 27,000 27,000 383,346 (356,346) 1419.80% Recycling - - - - - Surface Water Management 452,500 452,500 169,437 283,063 37.44% Total Enterprise Funds 781,500 781,500 1,044,903 (263,403) 133.70% Risk Management - - - - Engineering 7,366 (7,366) Central Garage 888 (888) Technology 1,628 1,628 Total Internal Service - - 9,882 (9,882) - Total Capital Outlay 2,447,211 2,447,211 1,548,899 898,312 63.29% Debt Service GO Tax Increment Bonds of 1998A 286,698 286,698 286,698 - 100.00% Total Debt Service 286,698 286,698 286,698 100.00% Other Financing Uses Mayor&Council Elections Administration Finance&Administrative Services TCAAP Planning&Zoning Government Buildings - Public Safety Emergency Management Police&Animal Control Dispatch Fire Protection Street Maintenance Park Maintenance Recreation Celebrating Arden Hills Transfers 240,000 364,955 364,955 100.00% Total General Fund 240,000 364,955 364,955 100.00% Cable Fund - - - EDA General Fund EDA Revolving Fund - - - - EDA TIF#2 Round Lake 286,698 286,698 286,698 1 100.00% EDA TIF#3 Cottage Villas - - - - EDA TIF#4 Pres Homes - - - - Total Special Revenue Funds 286,698 286,698 286,698 1 100.00% GO Tax Increment Bonds of 1998A - - - Total Debt Service Funds Equipment,Bldg&Replacement Public Safety Capital Parks Fund - - - - Capital Improvement Fund(PIR) 65,000 253,893 188,893 65,000 74.40% Total Capital Funds 65,000 253,893 188,893 65,000 74.40% Water 43,000 43,000 43,000 - 100.00% Sanitary Sewer 62,000 62,000 62,000 100.00% Recycling - - - - Surface Water Management 38,000 38,000 38,000 100.00% Total Enterprise Funds 143,000 143,000 143,000 100.00% Risk Management - - - - Engineering Central Garage Technology - Total Internal Service - - - - Total Other Financing Uses 734,698 1,048,546 983,546 65,001 93.80% Total Expenditures $12,222,111 $12,535,959 $ 8,273,450 $ 4,262,508 66.00% City of Arden Hills General Fund Summary Revenues Adopted Amdended Actual Balance YTD Activity FY 2012 FY 2012 9/30/2012 Available %of Bud et Taxes 101-41300-31010 Current Ad Valorem Taxes $ 3,096,994 $ 3,096,994 $ 1,444,541 $ 1,652,453 46.64% 101-41300-31011 Payments in Lieu of Taxes - - - - - 101-41300-31020 Delinquent Ad Valorem Taxes 21,461 21,461 2,435 19,026 11.34% 101-41300-31030 Mobile Home Tax 7,500 7,500 646 6,854 8.61% 101-41300-31040 Fiscal Disparities - - 123,002 (123,002) - 101-41300-31510 Aggregate Removal Tax - - (1,439) 1,439 - 101-41300-31910 Penalties&Interest on Taxes 600 600 600 0.00% 101-41300-31920 Forfeited Tax Sales - - - - - Total Taxes 3,126,555 3,126,555 1,569,184 1,557,371 50.19% Licenses and Permits 101-41300-32110 Liquor, On Sale&Sunday 25,000 25,000 14,940 10,060 59.76% 101-41300-32111 Liquor, Off Sale - - 9,320 (9,320) - 101-41300-32150 Inspection Fees - - 3,600 (3,600) - 101-41300-32160 Contractors 5,500 5,500 6,000 (500) 109.09% 101-41910-32170 Rental Regulation Fee 2,600 2,600 3,640 (1,040) 140.00% 101-41300-32180 Business Licenses 13,000 13,000 10,855 2,146 83.50% 101-41300-32181 Other Business Lic/Permits 4,000 4,000 100 3,900 2.50% 101-41300-32182 Tabacco License - - 300 (300) - 101-42400-32210 Plan Review&Bldg Permits 133,000 133,000 186,591 (53,591) 140.29% 101-42400-32220 Mechanical Permits 26,000 26,000 36,060 (10,060) 138.69% 101-42400-32230 Plumbing Permits 10,000 10,000 7,830 2,170 78.30% 101-41300-32240 Animal Licenses 2,000 2,000 2,159 (159) 107.93% 101-41910-32250 Sign Permits 850 850 1,750 (900) 205.88% 101-41300-32250 Sign Permit Renewal 2,000 2,000 1,500 500 75.00% 101-42400-32260 Electrical Permits 20,000 20,000 39,246 (19,246) 196.23% 101-42400-32270 Utility Permit Fees 300 300 3,675 (3,375) 1225.00% 101-42400-32275 Fire Suppression Permits 6,000 6,000 7,986 (1,986) 133.10% 101-42400-32278 Fire Permit Plan Check Fee 3,000 3,000 5,105 (2,105) 170.17% 101-41910-32279 Erosion/Grading Permit 1,600 1,600 900 700 56.25% 101-41300-32280 Other Nonbusiness Lic/Permits 2,000 2,000 600 1,400 30.00% Total Licenses and Permits 256,850 256,850 342,156 (85,306) 133.21% Intergovernmental Revenues 101-41300-33402 Market Value Homestead Credit - - - - 101-41300-33403 Mobile Home Homestead Credit - - - - - 101-41300-33420 State PERA Aid 5,179 5,179 2,590 2,590 50.00% 101-41500-33421 LocalPreformanceAid 0 0 1337 (1,337) - 101-42100-33416 Police Aid 41,844 41,844 - 41,844 0.00% 101-43100-33418 MSA Maintenance 68,559 68,559 75,028 (6,469) 109.44% 101-41910-33422 State Grants - - - 101-41410-33621 Other County Grants&Aids - - - - Other Intergovernmental 115,582 115,582 78,955 36,628 68.31% Charges for Services 101-41910-34103 Zoning and Subdivision Fees 50 (50) 101-41910-34104 Plan Checking Fees 42,000 42,000 99,952 (57,952) 237.98% 101-41300-34105 Sale of Maps and Publications - - 29 (29) - 101-41910-34106 Plat&Other Fees 11,000 11,000 6,000 5,000 54.55% 101-41300-34108 Admin Chgs from other funds 24,762 24,762 - 24,762 0.00% 101-41500-34108 Admin Chgs from other funds 54,338 54,338 - 54,338 0.00% 101-41940-34108 Admin Chgs from other funds 103,711 103,711 - 103,711 0.00% 101-41910-34110 Zoning Permit Fees 850 850 1,650 (800) 194.12% 101-41500-34250 Business Subsidiary App Fee 2,000 2,000 - 2,000 0.00% 101-41300-34120 Water Tower Antenna Rentals 75,655 75,655 36,095 39,561 47.71% 101-41300-34121 Other General Govt Charges 3,400 3,400 3,468 (68) 102.01% 101-42400-34122 Admin Charges-Staff Time - - - - - 101-42100-34202 False Alarms 1,000 1,000 500 500 50.00% 101-42100-34206 Impound Fees - - - - - 101-42400-34207 State Building Code Surcharges 8,000 8,000 13,747 (5,747) 171.84% 101-42400-34208 City Building Code Surcharges 1,000 1,000 851 149 85.07% 101-41940-34101 City Hall Rental - - 70 (70) - 101-45200-34300 Park Facility Rental Fees 4,230 4,230 - 4,230 0.00% 101-45200-34301 Youth Program Field Use 3,500 3,500 3,770 (270) 107.73% 101-45200-34302 Adult Program Field Use 1,600 1,600 3,360 (1,760) 210.00% 101-45120-34730 Summer Playground Fees 12,000 12,000 14,071 (2,071) 117.26% 101-45120-34740 Summer Trip Fees - - - - - 101-45120-34781 Adult Programs 23,000 23,000 32,763 (9,763) 142.45% 101-45120-34782 Youth Programs 39,000 39,000 43,313 (4,313) 111.06% 101-45120-34785 Adult Softball - - - - - 101-45120-34790 After School Programs 11,000 11,000 10,062 938 91.47% 101-45120-34791 Special Events Programs 3,500 3,500 956 2,544 27.31% 101-41910-34950 Other Charges for Services - - 50 50 - Total Charges for Services 425,546 425,546 270,756 154,790 63.63% Fines&Forfeits 101-42100-35110 Highway Patrol Fines 4,000 4,000 1,625 2,375 40.62% 101-42100-35130 DWI Forfeitures 1,000 1,000 554 447 55.35% 101-42100-35140 Violations Bureau 23,000 23,000 11,317 11,683 49.20% 101-42100-35150 Tobacco Fines - - - - - 101-42100-35160 Administrative Fines 12,000 12,000 12,000 0.00% 101-42100-35200 Forfeits 5,462 5,462 5,462 0.00% Total Fines&Forfeits 45,462 45,462 13,495 31,967 29.68% Special Assessments 210 210 1,030 (820) 490.37% 101-41300-36100 Special Assessments - - - - - 101-41300-36101 Delinquent Sp Assessments - - 101-41300-36102 Penalties and Int Sp Assessments - 101-41300-36103 PrePaid Special Assessments - - - - - Total Special Assessments 210 210 1,030 820 490.37% Miscellaneous 101-41300-36210 Interest Income 35,000 35,000 30,678 4,322 87.65% 101-41300-36230 Contributions/Donations 3,600 3,600 150 3,450 4.17% 101-41940-36230 Contributions/Donations - - - - - 101-45120-36230 Contributions/Donations - - 650 (650) - 101-45400-36230 Contributions/Donations 15,000 15,000 12,423 21577 82.82% 101-45200-36230 Contributions/Donations - - 1,750 (1,750) - 101-41600-36230 Contributions/Donations - - 101-41300-36215 Candidate Filing Fee 101-41910-36240 Developer Reimbursements - - - 101-41500-36245 Conduit Debt Application Fee - - - - - 101-41500-36246 Conduit Debt Fees 9,522 9,522 34,809 (25,287) 365.57% 101-43100-36277 Night Time Construction Waiver - - - - 101-41910-36280 Other Miscellaneous Revenue - - - - - 101-43100-36270 Miscellaneous Reimbursements 550 550 117 433 21.27% 101-41300-36270 Miscellaneous Reimbursement 1,250 1,250 681 569 54.51% 101-41500-36270 Miscellaneous Reimbursement 3,000 3,000 - 3,000 0.00% 101-41940-36270 Miscellaneous Reimbursement - - - - 101-43100-36275 Private Street Light Reimbursements - - - - 101-42100-36280 Miscellaneous Reimbursement 6,000 6,000 - 6,000 0.00% 101-42400-36280 Fire Inspection Reimbursement - - - - - Total Miscellaneous 73,922 73,922 81,259 (7,337) 109.93% Total Operating Revenues 4,044,126 4,044,126 2,356,834 1,687,292 58.28% Other Financing Sources 101-42100-39101 Sales of General Fixed Assets - - - - - 101-45200-39203 Transfer - - Total Other Financing Sources - - - - - Total General Fund Revenue $ 4,044,126 $ 4,044,126 $ 2,356,834 1,687,292 5818% City of Arden Hills General Fund Summary Expenditures Adopted Amended Actual Balance YTD Activity FY 2012 FY 2012 9/30/2012 Available %of Bud et Operating Expenses Mayor&Council $ 74,511 $ 74,511 $ 50,057 24,454 67.18% Elections 18,068 18,068 7,784 10,284 43.08% Administration 342,236 342,236 196,790 145,446 57.50% Finance&Administrative Services 164,749 164,749 121,498 43,251 73.75% TCAAP 60,000 60,000 16,260 43,740 27.10% Planning&Zoning 249,441 249,441 126,890 122,551 50.87% Government Buildings 209,321 209,321 71,658 137,663 34.23% Police&Animal Control 978,955 978,955 652,377 326,578 66.64% Dispatch 49,219 49,219 32,813 16,406 66.67% Fire Protection 392,869 392,869 392,869 (0) 100.00% Emergency Management 15,533 15,533 7,572 7,961 48.75% Protective Inspections 270,753 270,753 200,854 69,899 74.18% Street Maintenance 304,556 304,556 297,671 6,885 97.74% Park Maintenance 425,239 425,239 319,259 105,980 75.08% Recreation 223,676 223,676 166,264 57,412 74.33% Celebrating Arden Hills 25,000 25,000 17,296 7,704 69.18% Reserves/Contingency - - - - - Transfers 240,000 364,955 364,955 - 100.00% Total Operating Expenses 4,044,126 4,169,081 3,042,867 1,126,215 72.99% Capital Outlay Mayor&Council - - - - - Elections Administration Finance&Administrative Services - TCAAP - - Planning&Zoning Government Buildings - Police&Animal Control - - Dispatch - - - Fire Protection - - - - Emergency Management - - - Protective Inspections - - - Street Maintenance - - - Park Maintenance - - - Recreation - - - Celebrating Arden Hills - - - Transfers - - - Total Capital Outlay - - - - - Total General Fund Expenses $ 4,044,126 $ 4,169,081 $ 3,042,867 1,126,215 72.99% Revenue Over/ Under Expenses 0 124,955 686,033 561,077 8 q O NpN�N SN Fri m OSN O NO°iSSSOOYm BOOStOOSroo{ S ry O BS S S p�Q OjOp Op SO "p p�NOpN. p: b N N O N N m$ O I�i N N m N O Q M n 0 0 (O O O S t00 0 0 n m r N O P N Oi Vl N O O N y°j•�j(�1 0 0 0 0 0 O O$ OI N.tl N' O a QNNmNO" N w tO�"o �nmBNcV8888o8Rno NeNe`$n �888888r888N n o mMEo U.00. y- L i°nY `8�`8i`8�`& Q pp �,°o�mo Q °��N N�NmNNNNm �NNm 9m10 O:O:C -NNr °o. °0888 88rSmB�S.�°m�mo�VB$vN82ools$8o°m&8&cn�°c 98888 s-.8888 8 8 NN o o Ooo 0 i+1 00 �C $� OOC)n0°mN�A�`S"St+i N i(OV•-ttpV�`I OWN^�(mV OCi O mN1V00Nnm 0 GOOD 9999 m O aC N Q k. 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