43-18 - Trophy Club Municipal Utility District No. 1

Transcription

Trophy Club Municipal Utility District No. I
July 21, 2015 Regular Meeting Minutes
REGULAR MEETING
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
BOARD OF DIRECTORS
July 21, 2015 at 6:00 P.M.
100 Municipal Drive, Trophy Club, Texas 76262
The Trophy Club Municipal Utility District No. 1 Board of Directors, of Denton and Tarrant Counties, met in
a Regular Session on July 21, 2015 at 6:00 P.M., in the Boardroom of the Administration Building, 100
Municipal Drive, Trophy Club, Texas 76262. The meeting was held within the boundaries of the District,
and was open to the public.
STATE OF TEXAS
COUNTY OF DENTON AND TARRANT
BOARD OF DIRECTORS PRESENT:
Jim Moss
President
Neil Twomey
Kevin Carr
Jim Thomas
Jim Hase
Vice President
Secretary/Treasurer
Director
Director
STAFF PRESENT:
Jennifer McKnight
Laurie Slaght
Renae Gonzales
Karl Schlielig
Mike McMahon
Danny Thomas
Pam Liston
General Manager
District Secretary
Finance Manager
Wastewater Superintendent
Water Superintendent
Fire Chief
General Legal Counsel
GUEST PRESENT:
Chris Eckert
Chip Boyd
Kevin Glovier, P.E.
New Gen Strategies & Solutions (J. Stowe & Co.)
Standard Pacific Homes
The Wallace Group
CALL TO ORDER AND ANNOUNCE A QUORUM
President Moss announced the date of July 21, 2015, called the meeting to order and announced a
quorum present at 6:00 p.m.
PUBLIC HEARING - A Public Hearing is called regarding proposed water and sewer rates.
President Moss Opened the Public hearing at 6:00 p.m.
General Manager McKnight gave a presentation regarding proposed water and sewer rates and the model
used to set rates.
Danny Mayer
Bill Rose
Connie White
Jim Parrow
Kathryn Urbaszewski
Bill Armstrong
2201 Prestwick Ave.
219 Inverness Drive
119 Trophy Club Drive
8 Brookfield Court
356 Indian Creek Drive
18 Avenue Twenty
1 of 9
TCMUD000992
849
Trophy Club Municipal Utility District No. 1
Lou Opipare
Jennifer Winmill
32 Crestwood Drive
7 Overhill Drive
CONSENT AGENDA
1. Consider and take appropriate action to approve the Consent Agenda.
a. June 2015 Check Register
b. June 5, 2015 Special Meeting Minutes
c. June 16, 2015 Regular Meeting Minutes
d. Resolution No. 2015-0721A authorizing wire transfers through Prosperity Bank
e. Quarterly Investment Report - 3`d Quarter FY 2015
Motion made by Director Carr and seconded by Director Twomey to approve the Consent Agenda as
presented.
Motion carried unanimously
REGULAR SESSION
2. Consider and take appropriate action to adopt District Rate Order No. 2015-0721A amending water and
sewer rates and setting effective date of September 1, 2015.
Motion made by Director Twomey and seconded by Director Carr to adopt Rate Order No. 2015-0721A
amending water and sewer rates and setting an effective date of September 1, 2015.
3.
Consider and take appropriate action regarding 2014 Consumer Confidence Report.
General Manager McKnight stated that the 2014 Consumer Confident Report was mailed out to all of our
customers and placed on the agenda to allow for public participation.
Discussion Only
No action taken
4. Consider and take appropriate action regarding findings and recommendations of the District and
Town Fire/EMS Consolidation Committee and provide direction to staff regarding the Interlocal
Agreement for Fire Department Personnel Services with the Town of Trophy Club dated January 7,
2013.
Fire EMS Consolidation Committee member Lou Opipare presented the Board with the preliminary
findings of the committee. He stated that the other members of the committee are Eric Jensen, Director
Carr, Director Twomey, CouncilmemberShoffner, and Councilmember Tim Kurtz.
Mr. Opipare stated the Fire/EMS Consolidation Committee Final Recommendations include:
• If the EMS is not consolidated under the MUD, the District & Council must restore and enhance the
current ILA agreement that can be agreed to and followed by all.
•
The Inter Local Agreement between the MUD and Town must be restructured to include:
The Town remains fiscally responsible for EMS
The MUD remains fiscally responsible for Fire
2 of 9
TCMUD000993
850
The Town Manager or MUD General Manager oversee the daily operations of both Fire and EMS
-Both MUD's General Manager and Town Manager oversee and approve their respective budget
The MUD's General Manager and Town Manager jointly develop the Fire / EMS combined SOP's
and performance objectives. The performance objectives will be incorporated in the Fire Chief's
annual performance plans and reviewed quarterly.
-The Town and MUD Managers' performance plans must be amended to reflect these items
-The Fire Chief reports to the Town Manager or MUD General Manager for both Fire and EMS
operations but must take direction from the other entity manager for those items pertaining to
responsibility for EMS or Fire.
•Provide the appropriate level for annual review for SOP's compliance and performance of EMS and
Fire operations.
Director Twomey stated that the committee was formed because Councilman Philip Shoffner and
Councilman Tim Kurtz and the committee were to look at the financial impact to the Town and the
District of combining the Town and EMS under one entity.
Director Carr wanted to clarify statements made by committee member Eric Jensen at the Town
Council meeting regarding the possibility of moving the Firefighters to the District retirement plan TCDRS
(Texas County & Retirement System) from the Town retirement plan TMRS (Texas Municipal
Retirement System). Director Carr stated that the District funded all of its employees at 100 percent
when they moved from the Town retirement plan and there have been no issues at all. He added that
the City of Fort Worth and Dallas do not use TMRS and that the suggestion that firefighters would not
want to work here due to the retirement plan is incorrect. He also stated that Mr. Jensen's comments
that the Firefighters would lose their retirement matching if they moved to TCDRS is also incorrect.
Discussion Only
No action taken
5. Consider and take appropriate action regarding compensation request from customer at 552 Indian
Creek Drive, Account No. 003-0111417-200, for alleged damages caused by the District.
Motion made by Director Hase and seconded by Director Carr to award the customer at 552 Indian
Creek Drive a total amount of $1000.
6. Consider and take appropriate action to approve Obligation Letter from the developer of Isle of
Turnberry in lieu of Nonstandard Service Agreement.
Mr. Chip Boyd with Standard Pacific Homes requested the Board accept a Letter of Obligation in lieu of a
Nonstandard Service Agreement.
Director Carr requested that item #6 be discussed with Legal Counsel during executive session. Item No. 6
is so moved to Closed Session (see action after closed session)
7. Consider and take appropriate action to adopt Order No. 2015-0721B amending District Code of
Ethics policy.
3 of 9
TCMUD000994
851
Motion made by Director Thomas and seconded by Director Carr to adopt Order No. 2015-0721B amending
District Code of Ethics policy with the an addition of the following language to Section 2.08. Conduct of
Meetings. The President shall preside at Board meetings. In the absence of the President, the Vice
President shall preside. °/n the absence of the Vice President, the Secretary/Treasurer shall preside."
8. Consider and take appropriate action regarding District Investment Policy including:
a. Appoint District Investment Officer(s). (J. Thomas)
b. Adopt Order No. 2015-0721C approving Amended and Restated Investment Policy.
Motion made by Director Thomas and seconded by Director Twomey to adopt Order No. 2015-0721C
approving Amended and Restated investment Policy and to appoint Director Carr as a Co-Investment
Officer.
9. Consider and take appropriate action to adopt Order No. 2015-0721D approving Cash Reserve Policy.
(Hase)
Motion made by Director Thomas and seconded by Director Twomey to adopt Order No. 2015-0721D
approving Cash Reserve Policy.
Director Hase would like to amend the motion to state that the cash reserve goal be moved from
100% to 50%.
Motion is amended by the first and second.
Director Hase would like to further amend the motion to state "The District will endeavor to reach
50% in a five year period."
Motion is amended by the first and second.
Motion as amended, carried unanimously
10. Consider and take appropriate action to approve an Automatic Aid Agreement for Fire Services with
Roanoke Fire Department. (D. Thomas)
Chief Thomas stated that the Automatic Aid agreement is to guarantee that when a structure fire occurs,
all participating departments (Roanoke, Westlake and Trophy Club will respond). Chief Thomas stated
that the call center will press a button and all three departments will automatically ascend on a fire.
Director Carr stated that his research on Automatic Aid indicates that the participating agencies agree that
the closest department responds to the call. He stated he is concerned that the District will be providing
most of the coverage, thus leaving our residents without coverage for which they pay. Carr clarified that
the District has a Mutual Aid Agreement with Westlake and Roanoke and that this agreement for Automatic
Aid would be in addition to that agreement. Chief Thomas stated that the agreement will lower Roanoke's
ISO rating because they will have access to the District equipment.
4 of 9
TCMUD000995
852
Director Twomey asked which entity requested this agreement and Chief Thomas stated it was Roanoke.
Chief Thomas stated that Westlake and Roanoke have already passed the agreement and they are waiting
on us.
Director Carr stated he believes Roanoke and Westlake would benefit from this but does not feel that
Trophy Club would see any benefit as the response time would not be adequate. Carr stated that
Roanoke would not be able to respond to any section of Trophy Club as fast as our department.
Director Carr asked Chief Thomas if TC Fire gets called out to a Fire in Westlake, who will cover our residents.
Chief Thomas stated that is when the department would use resource management and call Southlake or
Flower Mound to cover our area. Carr asked how this is done now with mutual aid. Chief Thomas said a
few months ago we had Grapevine here while TC Fire was helping Roanoke with a fire. Carr stated that is
mutual aid so what is wrong with mutual aid? Carr said to Google Mutual aid vs. Automatic aid, and it
specifically says automatic aid is for situations for an entity bordering a city that has a station closer and can
respond faster and that it does not say that all three respond at the same time. Director Twomey asked
when the City of Roanoke and the Town of Westlake approved the automatic aid for fire protection
agreement. Chief Thomas stated they have one in place now between them and they are waiting on
us to approve this agreement. Twomey asked when they approved this document. Chief Thomas stated
that they may not have approved this exact document as there have been changes made to it.
General Manager McKnight asked the Chief to explain to the Board the differences between this
document for automatic aid and the current agreements for mutual aid. Director Twomey stated that the
Chief had told him that this agreement would be replacing the interlocal agreements for mutual aid that
are currently in place.
Motion made by Director Carr and seconded by Director Twomey to table this item until Chief Thomas
provides the Board further information.
Discussion ensued and the Board asked the Fire Chief to provide them with the following information:
What are the benefits of Automatic Aid vs. Mutual Aid to the District?
How is this different and better than Mutual Aid that is already in place?
Provide the dates and copies of the agreements approved by Roanoke and Westlake.
Chief Thomas stated he would get with Director Twomey and provide additional information and Director
Twomey stated he preferred that he provide this information to the entire Board.
President Moss called for the vote on the Motion to Table this item.
For: Carr, Twomey, Moss
Against: Thomas, Hase
Motion passed 3-2
11. Consider and take appropriate action to approve an Inter-jurisdictional Mutual Aid Agreement for
Fire Services with Denton County. (D. Thomas)
5 of 9
TCMUD000996
853
Motion made by Director Hase and seconded by Director Twomey to approve the Inter-jurisdictional
Mutual Aid Agreement with Denton County.
President Moss called a 10 minute break at 9:05 p.m.
Reconvene into Regular Session at 9:15 p.m.
12. Consider and take appropriate action regarding mowing services for FY 2016 including:
a. Provide staff direction regarding mowing services included in 2013 Interlocal Agreement for
Contractual Services with the Town of Trophy Club
b. Approve bid and award contract for mowing services at District properties starting October 1,
2015 and allow the General Manager to execute the contract.
General Manager McKnight stated that the Town Staff told her that they will not be doing the mowing for
the District after this fiscal year. The Directors questioned the termination clause 4.01 of the ILA which
states that "shall automatically renew for five (5) successive periods of one (1) year each, unless
terminated by either party giving ninety (90) days written notice of termination prior to October 1."
Motion made by Director Carr and seconded by Director Twomey to table this item until the Board of
Directors receives notice from the Town Council.
13. Consider and take appropriate action regarding permitting requirements for Wastewater Treatment
Plant Project through the Town of Trophy Club and request for waiver from subdivision regulations.
(J. Thomas)
Discussion Only
No action taken
14. Consider and take appropriate action regarding emergency expenditure for replacement of water
plant generator.
Motion made by Director Carr and seconded by Director Thomas to authorize the General Manager to
purchase a generator for the water plant for an amount not exceed $30,000.
15. Consider and take appropriate action regarding the June 2015 financials.
a. Combined Financials
b. Variance Report
Motion made by Director Carr and seconded by Director Thomas to approve the June 2015 Financials
and Variance Report.
6 of 9
TCMUD000997
854
REPORTS & UPDATES
16. General Manager Monthly Report for June 2015 a.
Water System Operation
b. Wastewater System Operation
c. Website Analytics d.
Finance Update
• Utility Billing Reports
• PID Connections
Permits Collected
•
• Cash Status Report e.
Project Status Updates
•
•
Wastewater treatment plant upgrade project
Sewer line relocation project at Sabre Building
•
•
•
•
Sewer line relocation project at Lift Station No. 2
Water line relocation project in Solana
Pebble Beach, Timberline, and Pin Oak Court water line upgrade project
Water System Study
General Manager McKnight presented the Board with the June reports and gave the following updates
regarding Capital Projects.
•
Wastewater treatment plant upgrade project - Staff is working on getting the required permits
from the Town.
Sewer line relocation project at Sabre Building - This project has been completed and all
inspections have been done.
•
Sewer line relocation project at Lift Station No. 2-The final walkthrough has been done and
the project is now complete.
•
Water line relocation project in Solana - Staff is under the third review of the plans and the
second review of the contract documents.
•
Pebble Beach, Timberline, and Pin Oak Court water line upgrade project - The temporary
water line is being installed on Pebble Beach.
Water System Study -The water study is underway and staff is looking at completion of the
study in 30 days.
17.
Fire Department Report for June 2015 a.
Operations Report
b. Volunteer Recruitment Report
Fire Chief Thomas presented his monthly update to the Board.
Fire Chief Thomas stated the fire department had 44 Fire calls, 36 EMS calls, gave 14 mutual calls which consisted
of 8 EMS calls and 2 fire calls to Roanoke and 2 fire and 2 EMS to Westlake. Thomas stated that we received
assistance with 4 EMS calls and 2 Fire calls from Roanoke and 1 EMS call from Westlake.
The Fire Chief did not present Volunteer Recruitment Report.
7 of 9
TCMUD000998
855
Trophy Club Municipal Utility Distnct No. I
General Manager thanked Captain Shane Beck and Water Superintendent Mike McMahon for the excellent fire
hydrant program that they have put together.
The Board convened into closed session at 10:47 p.m.
CLOSED SESSION
The Board will conduct a Closed Session pursuant to Texas Government Code, annotated, Chapter 551,
Subchapter D for the following:
18. Section 551.071 Consultation with Attorney on a matter in which the duty of the attorney to the
Governmental Body under the Disciplinary Rules of Professional Conduct of the State Bar of Texas clearly
conflict with the Open Meetings Act and/or matters of pending or contemplated litigation:
a. Wastewater Treatment Plant Requirements under Texas Administrative Code, Chapter 217 and
Chapter 309.
b. New service commitment obligations for water and wastewater service. (Moss)
c. Interlocal Agreement for Contractual Personnel Services with the Town of Trophy Club dated
January 7, 2013. (Carr)
d. Interlocal Agreement for Fire Department Personnel Services with the Town of Trophy Club dated
January 7, 2013 and potential terms for future agreement. (Carr and J. Thomas)
e. Interlocal Cooperation Agreement for Fire Protection Services with the Town of Trophy Club dated
December 15, 2008. (Carr)
19. Deliberations pursuant to Section 551.074(a)(1) of the Texas Open Meetings Act regarding the
appointment, employment, evaluation, reassignment, duties, discipline, or dismissal of a public officer or
employee: Jennifer McKnight, General Manager (Carr)
RECONVENE INTO REGULAR SESSION at 12:37 a.m.
20. Consider and take appropriate action regarding Closed Session items.
Motion made by Director Carr and seconded by Director Twomey Regarding agenda Item No. 6., to direct
the General Manager and legal to work with Chip Boyd, developer of Isle of Turnbury to create a
customized Nonstandard Service Agreement that implements the steps stated in his Obligation letter
and to authorize the General Manager to approve and execute the contract upon legal review.
Motion made by Director Hase and seconded by Director Twomey regarding agenda item 18 b. to
continue working toward getting approval for commencement of wastewater treatment plant
construction and hope for the best but strong likelihood of no more service commitments if nothing
changes. We have requested a waiver of the right of way dedication and set back requirement so we
are hopeful these waivers are granted.
21. Items for future agendas: Annual Evaluation of the General Manager
Automatic Aid Agreement
22. Announce upcoming meeting dates: Regular meeting - August 18, 2015 at 6:00 p.m.
Budget Workshop - August 19, 2015 from 8:30 a.m. to 11:00 a.m.
8of9
TCMUD000999
856
President Moss adjourned the meeting at 12:40 a.m.
(
9
Jim Moss; President
`^1111111li111
pN&
N, ^ ^^t^
.;
•z
^1
^qZ•^y i
..^•t^!
t)
0v-
Kevin R. Carr, Secretary
:, ^, :
^,•
o;a
-i'aujîe Slaght, District Secretar,y'^
I
"^
^, °wl
•
^.
`,..
^,
AS
Q^(
W/^^^/^tl1111^\N
9of9
TCMUD001000
857
RESPONSIVE TO STAFF 2-4
858
C*^
kn
00
U
H
O
O
a
^v
3
a
m Ô v^ in in mn
VE C I^ m m v1 m O
Ol
pp
m Vl 1^ ^"^ N N 01 I^
N
00
l0
Vl I^ `-^ lD
1^
o0
M^
'n .y n
V N Ô
O m V ' M^ N ^ m Ifl
v ^ t/1 M 0.-I '•1
^
"^
o
^ m a o m cy
N
m
01
Ô ^/1
pl
CO
O- m N Lll V
^lt
?
^
^
^
v2L
^
N
O N m
M 1^
o:i v oo .^ o n N N^ o
O Ol ^D N M O V1 Vl ^
O Vl .-1 ^D N O 1^
M ^
a
ei
M
V N O v Oi NL/1 O^D VI
m
OV ^n
V^
V V tn
.-^
O
VI
t/
^ o n o 0 0 o u+ o o a oa o e o n o n
'/1 O 01 O O O O ti O O^ O O O m o O V O
m Ol mm O O O O m O O O n O O^
1^ - M O O N V tD O vt O v V N CO O^ m Ô
m o 0 0^n mL^ m f^
.-^ O O O 1^ N Vt m tD
O Vf tD O M m N O^ '/1
^D N.ti V -.ti vi l^ m
^
lD
v^ n a^c a a
p•.^
M
q
v
-
O CVIN^ O1
t0 O
O
N
`^ N VI lO Ol
-
-
o n m o n N O^ m iV ^n n
V O Ot 00 .1 00 O
^ O 1^ I^
F
ri
^
^
N
N
VF
^•1
O
Z
.`
N y
G m ° •`
r ^ ^ Q
_ v d
a
m
0
oA
N Z M ^
C
~
W
N
•U Y a>
O' W
'C
Z ^
{^L
C
C^ LL
Li
>,
a0
^_ d p>
Q
O
W
w
Z^n
01
cc >
O
Ol
E
W
w
"'
=
z
o W
C
OD
~~
N
U!
a+
1' C C W
O
p
o
o
0
o
0
p
LL
H
H
Ol
^
E
E
C
Z
F
W
Y o ^ v v c m ^ m LL O
E
e° a" c
a
01' c> y^ c A^ 7
omò
V H H> F- ^? c
H
^n K
-
p\ o o°' ^°' > ¢ ^
Y`
Q 7
E
N
'^ ^> W
O
^
y
^ v O
W W Q
>>
Cd
W Z
E
ws
CÛ
W
W
N
_
a
•
G
N
u
N
N
pap
u
t
^^-
w=
ai
aT+
N
^
Y^
C^ W ll +'
o
p
p
O
O
O
o
o
o
O
oaC 2
?i
00 ^ H'C
v Z
C W
w
N v m a^ w v w.t ^ ^ v`w ^q u s y d y v F-^-o m'^ W o'C O cc
a a a w v m y Q ' a a ^` E 3 w_ v 'n w^_ w Q
2 2 2
T a i d z=^ s = p uZi a` d` d d v01i a vi l- ^- u m o O2 z0^~ a
O
R
C
F
l7
o
O
Q u Z
U
y
a
o
p
0
p
0
o
O
o
o
O
o
O
O
O
o
o
O
O
o
p
o
O
O
O
o
O
o O O o O O o O
O O o p o o q o
o p O o O o O p O O p o p o O O o
0 0 o q o O 4 o p O o O o O 4 o O
O N Vl vl O^n .-1 M
O O ti O ti ti V ^
O O O O O O^•+
O O O m Ot 01 01 Cl
O'!1 V1 V1 O tn vl O'!1 O t0 00 Ô +1 O^
N N M M a I^ O ti M I^ O O V
O
O O O O O O O O O O O O O O G1 Cl .•I
O O O t^ I^ I^ 1^ I^ m Ot 01 Gl Ol Ol Gl T Ol
m
.-I
o
O
99999999,999999999
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
a v q a a q a a
ln rif m M ln m r^ a
C Z
J
p
o
9 9 9 9 9 9 9 9
o 0 0 0 0 0 0 0
m
M
m
m
M
m
v a a o a v v a e a a v a v v a a
^n vi ^n in vi ^n v^ ^n ^n in vn vi vi ^n v^ ^n vi
M
Ôi
N M V VI l0 1^ m Oi O`^
m^'/1
'-1 .^..^ ey .Ny'y
- - - -^ ti- ti ti N ti ti
i
^ m.01
rl
N M a
O.-1 N M V Vt Ô 1^ m 01 O
N N N N N N N N N N M M M M M
00
N
,O
0
d
U
p
a
^v
d
A
„
A
Ô Ô
Ol Ot Ol vl 00 O M V 1^ 01 ^D 00
N V 00 O^/1 N O.-I ^D i^ ^ I^ lD M O
a O 1^ O lO 01 M O,1 l0
N a M M
y
.ti O N e' C N R.-i rtf I^ V.-I tD .-i
A
N
VN
^ô
m m m^n co o M v r^ m^ co
N a C
0 O u1 N O e-I lD 1^ M 1^ tp M O
~
a O 1l O l0 01 M O rl l0 '-I N^ M M
^
U
O
.i
O N O -Zr N V.-I
vl
N
N
O
O V O C0 V
O
M
l/1
00 OD N Ol m
N M N^ 1^
00
N
ul
O r+f CO M O ^
yy
y*
O
O v a co a O
M
CO W N Ol Ot
N M N VI 1l
vi
vl
^
N
O
Co
Vf
N
N
CO
N
O Ml 00 ttj O ^
00
.-I
H
^
V}
e^l
O
2
C
u
3E
T N M
= a
o .1D, v
mZm C
CL Y a !
0
N
C
Z ^
O
_
y^
=
0
a
N
a
G
J
W
p
u
W
F
W
O
0
^-̀
V_
^
VI
W
^
t N X C p W
u
O.
.
0'
w
oe
^^^
W
V
O
C
C V`
N"
? a O T
T
t
N
C
p'N
Ol
y
E>
O N
E
C
C
R_-
=^,
p
Vt
d O C
ni
O.
z
y^
m
Q
^
0
C A
d
VI
N W N
v C V
^
^£>
^
ZL
I-
C
3 6
v^
> O W W N N
O
O
4!
^
W
O N
a Q
O O O O O O O O o O O O O O O
0 0 0 O O 0 0 0 0 0 o 0 O 0 0
0
^ Z
O
C CL
m Q
p
^
O GO Ol O^
O O O
vt ^n ut u1 Vl
vt Vt V1 ln
- - M Y/1
Vl to ^ 00 Ol 0
N M V ul to ^ 00 01 O .i
M M M M M Co
O V V V V^ V a V vl vl
W
>
_
O O O o 0
O.-i
N N N N N M M O et tp I^
O O O O O O O O O O O O O O O
N
^ VI 4!1 Vl VI ^ vl V1 In
M
M
'-I M - - - N M M
rl
'-I
- M
'-1
a
A
,n
0 0 0 0 O
99999
0 o O o 0
0 0 0 0 0
^n o o Ji Ji
999999999999999
o 0 0 0 0 0 0 0 0 0 0 0 0 0 0
o 0 0 0 0 4 0 0 0 o q o 0 0 0
n oô ^ o^ N ao d^ o^n o Ji o o
u1 l%1
M M
rl '-1
W ED
= w^>
^
Q
W
V1
^ y Q
c
> Ol Z
a
K
\
NW
W 06
^ ^
o Z
m
^
V1 V1 vt vl V1
M M^^ M
N M
Vl Vl
O vl l0 I^ 00 Ol O
V1 vt vl Vl V1 Vl t0 lD
S
r,
110
00
U
0
0
a
â
N^^ a ti N N N^/1 Ô 00 n 00 O
vt .-I y a M d' O Ol V1 Gl o
V1 O
O 00 u1 u1 N ^ vt V1 lD O N vl N Vt O
^
Q
O O n n a
O O O O ei
O O^n ^+1
O
N
O n V1 M N
M
"'^
ul
Ln
.-I
lD
N
M N
O
jp
m
- 3
O ti O V 00 O M
.-^ N CO M N N 01
n n N N OÔ V1
N
O
M
^
~
N
O
O O n n
O O O O
a
O O^+l ^+1
n n N N OÔ vt
O CO Vt ^/1 N a V^ V1 tO O N^/1 N vl O
U
^D
rl
O e-I O a 00 O M
.-I N 00 M N N Ot
N^ a^ ey N N N V1 lp 00 n W C
^ a M a O Ol V1 C1 O
V.-I .-I Vt
'-I
vt
ei
m
p
r0+1
n .^-1 VM1
N
U1
4^
0
z
`
N y
E
O M p ^
T N A
Ol
•- ^ ^ Cr
W
o
y
.
m Z
'aY
^ o Z z
m
w
c
U1
y
a ^ Q
W
0
^ d O
u ^^
T
F
C^
O W
F R
d o O
C N Z
^ 41 10 V d W
C C^ C X
u
C
W ^^
Q
Q£^^^
.T a Y^y
K£ l] d L^.^. ` C W L i^ OÊ
W
O
d>>
N
41
LL
u
a
d
w v
n
VI
^
W
C
K= O 0
W
z
Q
p
^
X
d
> F- W
uXi
°' m Q o:
M
LL
C
u
£
N
F
20
r
d
^
t0
^
N
0 0 0 0 0 0
0 0 0 0 0 0
999999
0 0 0 0 0 0
0 o o
0 0 0
999
c o o
99999999999999
0 0ô 0 0 0 o J^ ^n o^n o v^ o
999999
o o^n o o
î+
o N M M a vl
999
^n J
M- - - .ti
M M ti
ln
M.^-i .-i
0
O
9
0
0
o
9
0
0
0
9
0
0 0 0 0 0
0 0 0 0 0
9
9 9
0 0 0 0 0
0
0
9
0
0
o
0
0
0
O
9
0
0
o
9
0
N lD n W Ol o O M Vl a W WÔ
O O O O O O .-^ .-^ ^ N N N M
O O O O O O O O O O O O O O
tO Ô l0 Ô ^D ^D lD l0 t0 ^D Ô ^D l0 ^D
I^ l^ V1 ^ ln V1 1l1 ut ut vl V1 Vl ^!1 ul
M
.-i - - - - M .^
M.tien
ti M
.ti - - - M - ln
N M a^/1 Ô n 00 Oi
^n ô ^ ^ o ^c ê ê ô
o O O O O O
^11 ul 31 v1 V1 u1
Ô l0 Ô ^D Ô Ô
Vl V1 Vl Vl Vt tn
r
Q
u l7 u p r
r
O
0
0
9
0
0
o
9
o
C
>
H
^ ~ y v
u
w Q M - W a Ul Q ~ C. O_ Q ^
Z
d u w d 0 in ^n r z r 3 ^ a w p p
u
r
o
w 0
J z
m
a
awc
>
a F
Q E Q £ ^ o w O "' w^ °^ Q Q
ZE'-?' ^^^ a oZS m vw
Q
V
'
c oo
a
o
^n ^
£ n E xa c°71 E l9 a
2^
7
a c ow v^^ v :: c a z_
X o m a^^'v c d m c£^^ J
u- .z Z
^
a
c •
m u n
W
0 01 GO
O ti N
Ol Ol Ol
^D t0 t0
Vl vl ut
N M a^
O ti N M a vl O n 00 01 O ti N M^ Vl ^D n 00 O^ O
n n n n n n n n n n o0 0o co co ao 00 0o ao 0o ao m rn o+ m m m
00
N
^
0
v
^G
a
^d
U
ô ^n v vi ô ^ m co M M a N m co 00
Ot GD h GO t^
Ol MI 00 N^ n tO o lG
y
m
m oo
t .-i
^ a
° °
o r^
n
a » ^ri v
{A
N
^/^
LT
VT
N
m
m ^
a °
O n
oo ^ °
^
I^
^'-I I^ n ti 00 1^ Ol N V N N a M w
A
^
^
^
^ Vl VI lD
M N
r
r
r
r--1 1^
M Vl
r
M
i
M N V1 '-I l0
N
.-I
i
r
i
r
r
r
^
r
V1
1^
N
o
^
r
W
^
ry
._
3
^C \G 7 vl tG ^ 01 CO M M V I^ Ol CO CO
Oi CO I^ CD Ô
01 M C^ N a 1^ lO O^D
^^-1 1^ 1^ .-I 00 1^ Ol N e1 N N a M O
^ vl V1 D
M N^.ti lD
` 1^ M
N
M V1
N
.-I
^
U
tD
1^
t0 O vt V1 h a
a rvi i0 vi O
Ill
N
^
O
H
t/f
I2
c
> N M
a- a
^ N W
=
W
V
^ o w y
A Z H1
K
6 Y a
0 Z
C
K
^
U x À
W
?
T
L
a
O
C pp
O
C
Q m
Y
-
F
yNj
v
p
0.
0
^
C
^
ui
A
L
u
^
'^ 3
Z o7) W y>,
Z
c
A C
C
N
`
Ol
^
^
EO1C
T
p
^^ F E_rn
^
io ^ C C C^^ A^
C
o
Q
C
{/^
N
L z
Z
^0N
O
^
Z
vi
O. N W
O.
Ul
C
U
C
,
Q
L
mj
C
?' p
O
v 16 =
w 9 >
p
Q c a
O o 0 0 0 0 0 0 0 0 0 0 0 0 0
o 0 0 0 0 0 o O O o 0 0 0 0 0
0 0 o O o
0 0 0 0 0
999999999999999
o 0 0 0 0 0 0 0 0 0 0 0 0 0 0
99999
0 0 0 0 0
O^--I '-I '-I
00
N N N N N N N N N N N N N N N
q o 0 0 0 0 0 0 0 o O o o 9 o
^n o^c ^ oô ^ o0 oi o^n o^n o 0
N N N N N
o O 4 O o
0 0^n ^n ^n
N N N N N M M^^ lD 1^
^ ^ M M M M
r--I
'-I '-I rl
-
-
-
-
at O N H1
O Oul vl Vl vl vl
M M M M
rl rl rl '-I
M V V1 t0 I^ 00 Ol O.ti
Ô I^ 00 O
Ot O
O ON
^^^^
O O O O O O O^.-I .-I
0
y„
w
O O O O 0000000 O 000
^ ^
^ ^ ^ ^ ^
r
r
r
r
i
r
i
r
r
r
r
r
O
C Z
U
ca
cc
a
0. Z
N
Z
p
A {A
C! ^
N
F-
U
Q
V
wA m c=^ E uEi ° a
m
°
c°' .
v
> Ow v ^
VQa^c
v~i
Q w v^ O
Uz^ > ^^n ^ 7 3 a
p
o a
tw/1
-
N^
.-I
a^^
N
r
Nr
^
r
^
i
-
-
-
M
ri
I^ 00 Ol O N
^ e-I ^^ N N
m
0
C
m
00
.-^
N
I^-I
U
^
O
a
^0
a
w
z
W
V
m.+ .+ .. ^n ô O cO v^ a o
O
n ô N N.-I a
N
O
o
n
o
O
m^n n a n^n
00 CO Ô ^ll n M
o
.-I
0
O
o
O
lÔ
O
O
M
m N.ti in Ô in -+ n^n .+ m
y
N
^.-I
V1
O
n
Ô
^/1
Â
m
N r.: 00
N
N-
m
.-1
«
n
N
M
m M
^-I
3
^
N
V1
N
N V!
N
yf
tA
N
t/f
V^ Vf
^
.-I '-I i/1 l^ O ^0 V1 ^ Ô
m
m
n l0
Oi N e y ^n tD ^/1
n N a.-I vl O n t0 ut V1 M
O
O
O
n lD N N.I V
n ef n ^D
O1 i+t
I0 CO ^ V1 n M
N
O
.-I
O
O
O
O
O
O
^
N
O
m
N N N~ m
l^D
O
rci
O
^'f
^
M
.^
N
ah
vf N
Â
01
q
O
R
^
O
m
yj
N I^ CO
MI
N
.-i
^
O
N
e-1
O
2
'u
C
^^3 v
00
= a d
^ o 4
Z
O
d
Q
Z!
0
o
c
y
v
u u I
c zcc
^ 2 m
7
d
O
vf
C
^
0
c Ocr.
^ a
m 0'^
T
Y
u
Q N
C
H
o
n
N
W
C W
m
H\
Ol
N
Z C O C 2
W O m'^ ^ v
d
C FW
00 W
C
W
^n
°-'
a
a+ ^
c `
v y C
O
7
~
G
C 5 W
^
d
7
N
F
0
Z
W
'^
d
J
C
7
W
d
X
W
Q
O d W
z c Q
W
^
O! VI
=
0
d O
p_
W
W w Q
^
W
O°^ o E ^^ ^n J
Z LL'c r E n m^
^ t^ ^n v^ .^ O
O
u
^
F +^ u
a A^
Q v O
v
t-
Q
3
J
Q
,
v d
4I
O
E
a
r
F
Q
K
LL
m
0'
C
d
N
a
vf
^'
oc
7
^ C^ X
C!
W
.
0
W
^^
E b`^' o T
^ U
E
L-m > w u^
W v w d^n ^n ^ z r^
z
Q
mm
Q- V
c ^ O
O
a
N
E
O
W
J Ol
F
D
^
.
O.
W
a
F-
O
O
H
^
o Q 0 o
^
u
Q
Ol
0
Z
O o o O o 0 0 o O o O
0 0 0 0 o O o O o o O
o 0 0 o O o
o 0 o O o 0
0
0
99999999999
o 0 0 0 0 0 0 0 0 0 0
999999
0 0 0 0 0 0
9
0
o o^c o 0 o
.-I N lG GO 01
O O O O O
O O O O O
19 19 1? lD t0
m
o
O O O
Vt ^/1 3^
^p tD tD
O
O
Ol
Ô
V^
y^
m
'-I
M^
'-I
Vl Vt
m^
'-I
V1
in ^n v+ ^n rn
00 t+f
O O t+l
N N m
ti
O O O O O O
tD t0
tD 19 T
Vl V1 Vt
ut vt Vt
m
m^
M^^
'-I
'-1
'-1
M a Vl ^D n 00 Ot
e^l
O ti N m V^/t
- rl a^4
'-I
^-1
'-1
N
O
^
N N N N N N
o c? o q o o
^ n O o ^n o ^ n
N N N N N N N N N N N
0 0 4 O 4 0 o O O 4 0
ut
^D
Vt
M
M
rl
'-1
n o0 Ot
- 'y '-I N '-I ei
Vl
m a V
O O O
vt V1 3^
^D l0 19
Vl
M^
'-I
Vt
Vl
Vl
m
M
m
'-1
N
'-I
O.ti N m O^+1 t0 n o0 T O^ N
'-I
'-I
^-I
'-I
ri
ti '-I e^4 -
00
N
O
U
W
^
O
a
v
y
^ N Vl OD '-I
^
;
n
M
M 1/1 M tV O N V
V1 1^ tn O Ot O^/1
.-I
M
a
a
I^
.-I
ri rP
O
a
^d„
A
N
a O oo ê a M
_
n a ^ .^-I N
tD
`y
N Gt a O Ot vl 00
O
N
° m^°o n oô r^+m o
N N UC
V
I^
N
q
Q
V
N
V1
O I^ Ol lD 1^
O
CO M a
N
D
VN
V
M
O^ I^ N O1 ^p N
N.
m o
O
.-I
V
h
ti
M ^V1
N
V
N
N
Ln
MI
N
I^/D
N
fV
r
a/f
ei
O
C
n
E
O M ^p ^
N ^ O
Ot
^ ^ ~ K
O .W-1 y
R Z M1 ^
W
0
r
C
a Y Q !
W
GvU
C
Z C
7 OO
...
v = A
a O
0
y N
^y
¢w
O
°- ^
G
m C
C
oj
d
Q
CL
C W
+
W- e
?
N3
O
Z
a
0
W
~
a
vW
Z p
C E tD
Z
W O aì
C
d m a m o
rT n W
m
c E
X^ U O
0
V
W C^ F^ p Q
G
W qf = v T C^
Z
W
Z v u° E
E ^c
v ^ o ¢
W VI VOI
d
O
Z
F
y^j ù
m a
y {/^
41
W
O
CO > m r
O
H
T- 0 2 GO ^ a N CL
F
aiS E o v-y O
Q
r
cc
°'
CL
0
0
0
O
w °. '
u r^ O
Q
r
0
Q
C
V
u
a
z
O O O O O
O O O O O
99999
D tD l0 ^D l0
N N N N N
O9 9 9 9
O O O O O O
O O O O O O
999999
^p ^D t0 lp tD ^D
N N N N N N
999999
O O O O O
O O O O O
Vf ^l1 V1 vt
vt Vt V1 ul ut
O O O O^ N
O O O O O O
^D tD ^D l0 ^G tp
Vt u1 ut vl ut V1
LA o ^ o ^
^ o^ o o^
rl
^
O
J
Z
O
t0
W
rl .-I '-I
M C V1 l0 I^ Gp Ol O fV M^ V1 l0 1^ Gp C1 O^"^ N M
- - V1 vl vf - ,.-1
^D l0 lO ^ l0 ^ ^D t0 ^ I^ 1^ I^
M
-
'-I
-
^-1
M '-I
.
'-I
.
N
.
'-I
1
kn
^lz
00
N
0
0
a
w
z
y
3
^
^
M CO O e1 lD V M N N o N V1 a.-I
N CO I^ 1^ lD a M CO '•I a^D m Oi a
CO ^/1 t0 .-I Ol
1l M N M O 1l Vt0 ^+1
Ot
l0
M
V1 ^ I^ m^ I^ CO CO M
.-I m a N^ V V1 I^ 0'0
N l^ 1^ Vl .-I O ti
Ol
N
I^
N ^--I t0 a e l
.-I N
00
^G
d'
1^
a
N M V O M
N.-I
E'
O
'-i
^ N
^"^
^^••^
N
e9
R
O
o o ti ti O^/1 ^ N a N n I^ O 01
Ol V O Ol I^ 1^ I^ 1^ 00 N a N 01
.-I l0
01 lD 00 I^ I l Ot l0 Ol O M .-1
O
.-I
lD n Ol Ol M 00 a GO I^
N N h V1 00 M^ N a
00 00 00 .-I e-I ^D 1^ .-1 N
O
M
t0
y
O
O
^ O N a Vl
V1
^
p
M
V
h
Vf
VT
N CO VI VI l0 O I^ ^ V N O N^ O
O
^'•^
N N M N N CO O ^ M
^
.-I N 1^ lC M N^ YI 00 N 01 00
O a tn a^D vl
01 O r 1i
1l O
M.-t+ m M^.-I a O 1^ '-I .•I
0
Cp
'T
V
O lD
tA
Ô
N I^ Ul M lD O
O
a W N CO N Cp O O M ^D
O a l0 LD M lG 01 N a M
Vl M a b 00 M t0 00 h
i^
a
V1 N
^
M
M^
^11
lp
^ M
Vf
Vl
l0
N
1^
N
f
^
VY
rl
C
Z
N
y
W
C m 1p
C
r
W
= a
o .1Or
m
V1
u
0
Z
y
z^+=
o
m
I a Y a
c O
•-
^ o Z cc
u = d
3a
?
N t
r
u a O
aw
z
^
Q
^
F
a
a
v
o c
Cl
U
0 m F O-^ O J
^^ y a2S ^^ C O _ 2
3
W o$S
m u
c c=^^= r
N^ v __^ 01 ^
N
a ac ON
T_
o
u
v
>••
^ - v m
^
09
U;
^
O
V O O
_
c
=
°tl
Z
V
W
c
m
O
U
2
Z oZj w c f0 ^n c0'^^' ^ W
0 t0 O. Ol
a
QT
O- N:0 E Y W
N> O N^ N'^ w p v C O v
W^ O ^ ^ O> J v^ ^^î a`
a
J
W 3^ C"O C 41 C y m
W
F
p
O O^ q=^ P O O
z vi ^^ m U a r U 7 p
F-
a
a
0 0 0 0 0 o O O o 0 0 0 o O
0 0 o O o 0 0 0 o O o o O o
C? 0 0 o O O o 0 o O o O o o
c
a
u
m
4
Z
V
0
m
O
0
m
O
0
m
O
0
m
O
0
m
O
V V1
Z
0
m
O
0
m
O
0
m
O
0
M
O
0
M
O
0
M
o
o 0 o O O o 0 o O
o O o 0 0 0 0 o O
O O O o 0 0 0 0 0
0
m
O
0
M
O
0
m
O
0
M
o
0
m
o
0
m
O
0
M
O
0
M
O
0
m
O
n o^c o ô ^ co c^ o ^n o^n o 0
0 0 0 0 0 0.ti J^ J^
ut V/ Vt Vt ul u1 l%) V1
M. . M M i+f M
rl '-1
rl rl
.
VI vl N V1 l%1 ul Vl vl Vl
M M M
M M Ml
. . . '-I '-I r1
. ei
'-I
u1 1n ^!1 ul vt ut
C
0
M
O
N N N N N M M eY V^D I^
O
Q
Ol
0
M
o
F
M I^ CO O N^ l0 t^ O
.-^
N
O O O.-I e-I
^/1 ^/1 u1 u1 ^n ^n V1 ^/1 Vf
N M O V1 lD h 00 O1 O"'^ N M a VI l0 1^ 00 01 O
tp 1^ 00 01 O
W ^ 00 00 00 00 W 00 00 00 ..T-I
.^^-I .-I .-I
'^-I .M-I
N
m
00
00
0
0
0
N
N
O
U
H
v
O
a
^v
y
l0 Vl O N M^-I I^ a .-1 Ot Ot M^D CO O a M N^D N
GO 1^ m m^D N O N N N M I^ Ol h 1^ N 01 GO lD .-I
3
vl .-i ^
I
W
3
O
V1
01 V1 O a V Oi t0 M 1 l al O
^^
N^
N
rl
M
lD t+l
t0
a 00 O1
00 ID rcf C Ol
M
.^
.^
^ O
oo
^.
.^
^
O a a I^
CO M^ CO .ti p1
p^
N 1^ Ql m a I^ l0 V M O^ ^
m Vl I l 00 O N
N
.^
00 lD tD O vl IA 1^ N Y Ol l0 01 V1 00 O V 1^ 00 N O
a O1 .ti It m
Co Gt N Mw a N N O Co Ol 01 O.-I
vl vl N Ot N V al .-I O m CO Vl ^.i lp Op .-1 M 1^ 00
1^
Gp
^-I
01 00 00 01 00 '-I O 00 Ol h
m vl N Ot N I^ .-I a 00 Vl
vl 1^ O.i .-I O h V Vl lD
00.0 O 00 O Mm.-I M Nw t+ .ti .- 1 ^D ^p 00
.-1 N
.-I
^
.-i
N V1 M M M N O 0 O ^
.-I M O\
N
O
co
cn
p,^
co
a^-i O N 00 Ô V^ V1 00 O N Ô O o0 O O o0 N
M I^ O O Ol 01 1^ C1 t0 O N u1 O I^ CO 01 CO Ô N
rl N 1l1 N m M ^ lD rl ^D V1 VI N tn n O1 N 1^ O
^
A
1^ N N a O l0 a ul ^D O 1^ co
p
O.-1 vl l0 ^ O M vl a0 O Vt
Ol N N 00
N 01 lv1 I^ O^
^
M eI ^.-i Ol N l0 O ti l0 y O V1 eV .i i^ O O r+f
'-I
'-I
N M V1
'-I
^-I '-I N
H
.-I l0 O1 O ut
M
V1
v a^ N Ill
lp a
V1
Vf
{?
N
O
Z
u
C
v
OW
,3 d
c M ò .
^
N M
C
- a
m
0
N Z M
G Y a
-
= OO Z K
O
N
^°'
p = d
O a+
u a N
o
m Q m oNWC
O
p
f
a^
`^
°^
m
^
O
CL
O
F
W
^0
ô
W
C
d
O
^
u T
C•C
o
w
a
o
u
^
^
N
m
N
L
C
V
W
O
tL
W
L
c
^
u
w
` wucO^
w a c 1.
E Y Y^ Y p wm u°71
d
"O
06
,
^
O.
C
x
W
l7
Z
a
m
vî 2
c v a w
^ O C
41
x'
N a
W
o F
m
01
c
°1
Q
J
C
'" n d
cw
y uZi
> d
^ N j E^
d
d
O. ^
^ O. N
fO
w
>
> C
Y
41
yxj
C
Q
C
N V1 u
^'^ F VI
_ ^ ^ C
a H_ O Q
o l^J q Q
a u
C T^ W m `1 a^ m^ J C ^ 2 F
m^ CL
Q^ q N ^n c m m ^ O ^ ^n
i+
^
C. t- C
m y
o y ^ v •c 7aj o.
C
pry p c^ N^ j aai O
v y^ L^j F Zc i C t° y C p n^ F
d^ v 3 a m m ^ d p^^n F= d¢^n ^ a• p p p x O a` > a u l7 u p O
o
fru
Q
Q
H
O
c
oz aZo
u
^
Q
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
9999999999999999 999
o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
m m m m m m m m m m m m m m M m M M m
9999999999999 999999
^n o o^n ^n o o^n ^n o^n o 0 0^n ^n ^n o 0
O
N N tv1 ^ V1 IA lD I^ I^ CO O
N M^ I^ lD
O O O O O O O O O O O O
N N N M
O O O O O O O O O O O O O O O 0 0 0 0
lp l0 t0 t0 Ô ^D ^D Ô ^ ^D tD l0 l0 lD lp T ^D ^D tD
VI
N IA IA Vl Vl lIl IA lll VI VI Vl Vl Vl V1 IA Vl Vl VI
^ M^^ m^ M M M M M M^^^^ M M M
'-I
^•1
rl 'i e•I Î e-1 '-I
e-1
'4
v p
C Z
J
m
O!
9999999999
0 0 0 0 0 0 0 0 0 0
m m m m m m m m m M
9999999999
o Ji ^n o^n n^n o J^ J^
V1 00 O1 O1 Ot O I^ Ol O
O O O O O O.-I .-I .-I O
u1 u1 vl vf vt vt vl Gt Oi m
l0 l0 tD ^p ^p ^D tG tD l0 t0
Vl tll V1 In Vl IA Vl Vl VI IA
- M M M M M M M
- .-I
- rl e-I '-I '-I '-I
V Vt l0 I^ CD Ot O ti N m O vl l0 1^ CO ^ O.-I N M^ ul ^p I^ Gp Ol O ti N m Ct vl l0 1^ 00 Ol O
O O O O O O el e-I .-I ^1 ^-1 .-I .-I .ti .-I
N N N N N N N N N N M tt1 M ttf M (+1 m m m M a
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
^
00
rn
-4
0
d
F^
C
O
a
^v
N.
a 00 o
co 00 Co M
y
^
v
oo
n
In
^
m
~
d
N
1^
M 00
ei
ed
ei
N
^
N
01
pp
^p
a
a
C
a
Ol
C
^
,.,^
o
.i
^
M
T
F
N
H
V
ti
O
^ N
V
^,
M1
46
^ N n vl
l0
0
^
vi
en
N
m
ao
N
W O
O^
N 0 M
V
Vf
R
M
N
^
O1
^
P
N
u1
^
Vl
Vt
N
N
W
L;
{?
Vf
Co
N
N
n
P
N ^
p
I^
rl
^ 10
M
N
^
0
ei
O
V7
O1
Co
I^
Â
Y?
ei
O
Z
^
V1
d
L N 10 c
oc
O
^ o
Z M
C
Z
a Y a >
Z
C
j
^
U
=
C
.
u a
d'
y
Q d
T
L
W
W
Z
0
C
y^
N
Z
W
F
^/1
X
W
c
Z
W
L
X
F
W
Fd
Z
F
^
Z
O
C
d
^ W
LL O
-
W
O
^" E O
s a m c
>
- ^ Q?
VI
Z
v
N
W
C C
CO
p
W d W^
0000
O
9999
9
Q
q
^n
o
0
0
0
°o
u^
M
e-i
v^
M
e-1
vi ^n
M M
'-1
'-I
m
M
VI
^n ^n ^n ^n
d
c
J
O
K
c+ m
4 q o o
vi in o v i
a
U
W
N W
W C L M
J Q Q
f- Fp
F-
c
o Q 0= 0
U
Z
yZ
X LL N^
f
o
N M V V1 l0 I^ CO 01 O
v a a a a a e v in ^n
N N N N N N N N N N
N
^n
N
M
^n
N
C
V1
lO
^n ^n ^n
N N N
a
868
^
a
00
O
O
•^-
(
Yf 'I n r•I
Ilf N O m
-.1 C
.d -0
T f0 N
ri n '-I
N N V^
r{
rl
N
'1
Q^ (Q
^ll r1 W O O O O
q N m O O O A1
=
=
=
t'1
n
Ifl 1f1 b Y1 O O O
C fO 'I n N O rl
N b N O ffl n q
t^l y^ b e-I
1^1 O A1
C C
b
o r^
b q
^
N
.1
N
C1
ri
I(1 O
N
y
w m
O ^
I(1
W
f^1
rv
d
O
N
m
O
-
^-i
N
pl^
d'
O b Ill b O FI 1l1
W
N
N
tl1
fI1
O
N N O
V^
V O
O^
m O O
q in 1n
'-I N
o
r•1
©
m
Ill
.^
N
o^
m m m o
m .a q o
o m n o
W N v a
m
e
o
0
e â
N rl q 1(1
n1 b q NI
q C ? q
N d^ '-I O
b nl b N
q O N
O
rf
0
1f1 N 1^1 O
^ W e^
Of
o
vi
rf v uf m W W rl
m .i
•
u1 n1 O m m m N
t^'1
ei
l^1
N M q m N n
fD b
n
n ^ O 1(1 O V^ V^ n
O 1^'1 N W f^l W
b V^ I(1 q O ei O O
O
W
1+1 rl
N o ô in o n ô
N O
a m m o
un
.i
'i N N O O O b 1^1 O
'i m O O O W f^l I(1 V^
m o o
o o
m o
m o
in
N
.
^c
n
,
.
M
.
d^ 0
m
Q
ui ,y ro m
w r^ q .^
in n ro o o o o
o n .^ o o o n
e
W O W Yf O O q
q r-1 f0 N Y1 O q
q ^"^ 'C^ q b W t^l
ri
m
b b n q
fO n NI t^l
q N N n
F
I(1
n e-I d^ n
N
<ol
Vf O
b O
IA
Ill
1(1
Il1
N
M
q
.r^ ^y
tp
0
M
O t'^-.h
ry
a
L i
w 'I
,
m ^n ao o o o o
r m n
N O O
O p O O O O
q ^y Il1
W
N
b
Ill c O N
11 m
f0 V^ W n N Ill '-I
^T '-I n q N C W
;
-
b Yf n
I
.
o
n
ri
m 1!1 l^l O
O
V^
N
N O rf 1(1
n rl W 1D
N q u1 W
N
rl
n
YI
n
^'-^
ui
ô n
m m r^ o
^n
N ^11
d
1f1
O
O
flt
q
O
N
N
N
N
n
V'
ei
^1
ui.
.i
f
I
I
N
.•^
•,C
o
N
NF G
iii :
Mm
m
31
E. W 7 a -o 4)
^
mg y
4 CO
0
0
0 0
0 0
lo
fy
W
•i
1!1 N
f0 'I
N
b
w
W
b
.i
0 0 0 0 0 0 0
0 0 0 0 0 0 0
V^ b I(1 O O O O
V^ n m O O O f^f
N
q O O V1
ll
m 1^1 O q N Ill e-I
d!
o
b
.+ q
o a
ct
0
0
0
0 0 0
0 0 0
0 0
0 0
0 0
O
O
O f0 O
O m O
O
O
O m
N n
n
q O
C N
N
O^
w
N
I,>
b
O
.+
m
P
1I1
.-^
1^1
b
t
v
^
m
Q
ay
^y
W
Ô
O
O
C Ô Ill
V^ n W O O O 1+1
N n q O O Yl
^
O
O PI O q N ul rl
b
W rl q
ill N
b rl
`
I(1
b
V^
.^
,
O o o O O O O
O O O O . . .
o o
O O
O
O
ro
m y
a m
o w
N
-
O
"
^t
W
w
;
O O o
o O o
O O
;
d
O m
N n
O
o
l N
C^
N
q
^D
f0 O n
r1
m Y1
'-I
rl
b
^
q
O
W
•M
Q a
W
0
.,^
a
P.
7
M
m
x
W
N
\
W
m
X
m
F
m
m
Q
E9
rl
W
m
a
u u
w m u q
a q m m
.q H
7
m ei
W U
^
'
u
y a+ u M
M M M 7
m m m m
Y M !a H
a a a a
'.
m
q w
-N m q ta w
M
m
+,
a
$
M
m
3
m
W
+^
.-I
a
q
m
a
u -.1
..f
N
m
S
m .^ m
m a m
.
.
C7
u
U
U
F
m
a+
H 0 ^
~
m
U
f
q
m
y
o
++
w q m
W N g
q
m
a m
N 7 a
^
-^
rl
--^
0
M
m
+,
q
H
Â
W m m C a
a+ 3
W o q 4f ^+ W 7 •+ m
E.
.i
.^
m
U
N
'tl
.-I
•N
:s
TA
m
m
O
o
Ia
a
M
o
-.+
N
a
-.1
W
I+
m
>
O
w
M
m
a+
q
N
I
m
u
W
-.^
E
W
m
7
q
m
g
V
M
o
u
m
a'
'
tt
rl
•
\r'i
Ê
+^
O
+^
7
0
N
1f1 1(1 I(1
4
•M
^
m
oC
H
m
++
q
m M
m F O q
M M 14 w {a ,^'
m m
m
a
'O q 'Ê
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 0 o o
O O O O
O O O O
o 0 o o
W
1^
O
O V
' b
rl r^ e•I N
o N
O
O O N
o O O
OI ~
m
6 m
v
L
w
0
^
ml0 q
y
a
[u
o
m
7 q
m
:1 V .i >
q G ro u
m m M m m
W
q p
o m u S m
u a q o a
I
N q ^
0 0 o Q
.^
H
m u O u
m m +i
\
m W
m m
k
N
F Ha
,[7
t-.
v
q
w
m
m
n
m
m
m
ri
a
o
if
W
m
IW^
O O
O
b c
O N O
O q O
C
I
i(1 N
.i
m
'p
o
1I1 N
N
W
C•
11
L'i
YI
r-I f••I rl e-1
.
N
N e-I o e-I
n d^ O O
r-I m
O
N N
q m
q
m
!
N N !
N N
H
d
Ill I!1 Ifl
YI
^
N
..^
w v v a a v a^ w a
Ifl
Y1
YI
YI
I(1
1l1
Ill
N
Y1
^1
N
'-I 'I 'I e-1 '1 '-I rl
.i
'1 .•I .i rl '1 rl '1 '1 .i
YI
N
L3
:. M
m
®
a
G1
P•i,
.
4)
m
a
r
00
Ca
U
H
ui .i
o N p o ô o n n m N in m
N Ô
O W N m n p O O^ n p N n
I!1 m
O m
m p
Ill n m m m Il1 O^ lD n N m p
n Ô m e•I o^ p p p n O^ b N
O n m Ô N b n n p b O N
m
o n N m m
W
O Ô p N m
in n o o o m N O O n o b o o
o
n
O^ O O O O O W O b p O m O O
n
ri
•.1 Y
M bl
m ro
'-I
m 'y m N
O^ '1
N
b
b 'i
e-I
a
1(1 ri N n O
m m O m
m 1l1 ^ b p
m ry Ilf
1(1 N O O^ m r-I rl O m ri O O O O
ei m O m ml YI N O n n O O 1I1 O
N n 1!1 p b e-I m 1(1 n O^ N m N I(1
c
m
m O
W
N
e-I r-I m O
p
^-1
m
ri
m p O b b Ill e-I N
I(1 m O m O '-I ei O
O O n m
Y1 N
O,
n rl O lm m I(1 p p
m m O ro m m m m
'I
O^ p O Ill b m m
O^ ^-I N m O W n
N n n ul m r1 O
N
.-1
N
ei Ô Ô e•I p W ^ll
p m m b m .i N
^f.
O m Yf ' i O
O b p 1!1 m
m m b 1(1
Yf ro
p N
V^ W
O ri m p
O N p m
N Ô N ul
N N
^-1 p
m m
n
p
m
n b 1I1 N b
b Ô m W m
ry
O p
p m
N m N I(1
.i b
p
N
.
N
q
N
N
Y
Wm
O ^
b
N
m
N
W
M
O^
ri
'i
N
d^m7
in m o o m ic o p o m m n m ^n ro
n m O O ri n rl ro
Q
1^ 1!
O N Yf p N
W
m ei I(1 YI O m O 'I n YI V^ p ri b 1(1
O b p N T m m 'i 1!1
01 b b m n
m O m 'i n p m m 'I m I(1 n O N
F
O b ro e-I O^ W ri
O
'1
'i
b ri
N
rt.
o m m n n
in m
o o n m
o m
w
q
o m 1(1 n '-I
o O^
o o T '1
p
m
VI
N m n N m
O^ O b m O
m p m m O
p O
m O^
r•1 O
ei YI W W
ei n p n
O N
O
O n
YI n
01
O^
e•I
Y1
r-1
N
b
Ô
Â
m Ô ro
M N
` n
'i
N
ro
O^
n
W
OI
m
n
N
O
OI
Ill
N
3r
^n
"
e-I
N W
I(1
I!1
H
b
M
a
o 0 1(1 n
O
n
1
O N 'I O
O 'i b p
N u1 ei N
N 'I
N m
Ci
1mi .Ai
7 0
UÈ
Yf n
rl O
p n
m I(1 I(1 o n Ill
Of W YI ^(1
m
N
m b N m n O^
1(1 O1 lD p N N
r-I O N n N
Ilf
n
.a ^n
u
.i
e-I b I(1 0
b m
O
11
p p W N
n N O ri
p m
O
W
.i
vi
1(1 N
O b
I(1
p
p^
-
c^
n
'-I
O
YI
n If1
p O
m p
O
o
C
rl
p
H
ei
o .A
z
W
i
4
; F U
8 M
m
U W
V
0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
.C N
wro
oro
H 7
F RI
o 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
O O O O O O O O o 0 0 0 o
q
o m in .•^ N p o o
p o ui o m
^ o m o in m m ,^ o ô p p in o o
0 0 0 o
0 0 0 0 0
m o o o in N O O O O
o ro o o n o o o n p o o v^ o
m
b
^D I(1
-
N YI m O^ O^ W ^ll m N n m m
1^1 O^ N p N ri m
b '1
N I(1
N
, p N p ri
r-I
O O
-
N
p W YI YI n
1(1 Ilf m m 1(1
Il1 Ô
Ô
-
p p ul N
I(1
n N I(1 N Ilf
ei ei O^ m
V^ p
m
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
ro
m Y
Y m
W
010
Qm
0
0 0 0 0 0 0 0 0 0 0 0 0 o O o
m
Q
Y
a' Q
p O m O m m O^ O m Ill ^-1 N p O O
.y o p o in m rn .-^ o b p p v^ o o
ra
b N O^ N u1 m 01 OI W YI m N n m
•
•
^G H
N
N p u1 H m
•
c0
N
N 1(1
r^
lal
o 0 0 0 0 0 0 0 0 0 0 0 0 0
0
O
cT 9 9 9
a
o 0 0 0 0 0 0 0 0 0 0 0 0 o
q
O
m O O m O O O m N O O O O
m
.
.
.
o 0 0
9
9
0
n
o N O O n o o o n p o o in o
p m ul ^ll n p p Yf N
u^ m m uf
.i
p
ei
O
uf b
e-1
b
ri
n N 1I1 N Il1
^•l e•I v^ m
u1
p
uf
M
0 0 0 0 0
O O O N i(1
N m p rl p d
n
^
!`
N
^
0
m
N
m
0
n
p
n
^
>
I ,^1
N
H
m
C
W W Y
U m
u
W C
H W
7 H
m V
Y C W
p I-I R
m
N
m
8 .-I
m
m
^
p
O
-rl
.d
u
m
H
Q
q
O
•.i
Y
41
m
U
Fj 'M -M
M .i
H Y
W H
m
m p
.7 w N
m •.i H
Y -.i
C H Y
o m m
m
U
-.i
'd
m
H
W
Y
C'.
m
W
W
X
W
E.
O W
-A O
Y E.
.U
i.'
o
..
W
+i
W .i ^Q 8
H
W u
.X
e Of o
m • . i +1
.i
w U '0 m w m
-.1 o W C O H
O a U tr' ^ q >
7
m
q
Y
.,
H
7
U
m
N
H
o
m
m
v
q
W
Y m ri
i7 Y U
-.i
M A
C m v
m 76' P $ a
q
C o
W o
U
Cm U)
^
,qm
W
m
\
H
+i m m
m u o
0 4
m
.K
15 v
I, U
W W
Û Y m
C
m •.+ m •M
C U
U m
-.1 p ^ q
m ri
w e
W R
1 W
11 I
W .^ o
m W •
W N
U L
m
m
x Y O m ri
W
^tl C U
F O
A a'
W a
O
^
W
m
U
C
W
H
7
W
q
H
W
u
C
W
H
.I
H
ro.1
-M
N
A
Y
O
m
O
a
m
H
•M
A
O
q
o
-H
Y
m
U
a
W
\
m
Y
O
o
(q
\
w
C
Y O
•.1 M
U Y
W
m d
Y 0.'
C
•N A
m itl
m
-.1
A
m
H
m
,q
p
m
'^
W
q
8
-.1
N
-.1
C
+i g Id
m id
w H H
F
N
O
W H
a W
W
Y
C W
m v
^ •.^
B
-M H
m
a
Rl
^tl
m
W
W
N
H
W
Y
m
$
m
V
m m -.1
{.' O W Y
m p
p
^ ^
^
pi N
Y Y .I
r
W q q
7 +1 m
O W ^ co
\
w '^'
tl
M m
W m
m r^ W
m m .1
Y
m
y
y
a
H
y
C H U
a h^ m .d w W Y
O Y m \
m m v
•.1
7 Y .1
U rd W O m > Y a ri U
q C
m ^ m A w m C pp o m O 3 H
O .-I
7 U m H W U
H m 7
I,
m ^ 9 ^ a
U 67 a Q m m F m F 3 E a a a
O O
O O
O O
O
O
O
o O O o o O O O O O O O O O
M rl ri e•I r-I e-I r-I 'i H ri ri ei ei rl
Û
.
.i
m
7
a
C
®
ri
C^
m
N
rl
(]
O O O O o O O
O O O O O O O
O O O O O O O
0
F
b
H\
e-I N
fi ^ m
W \rl
A p
Wlp p
p
.Ad rNl
bl
U
4
m O ^ y
m
a
0
O O O O O O O O
O O O O O O O O
O O O O O O O O
rl
'•1
ri
O
O
O
O O O O O O O O O O O O
ry N '1 ei ei ei ri ri r-I ri '1 '1
O O O O O O
O O O O
Yf
o
O
O
N
O
'i
O
O
1!1
b
ri
O
O
N
n
H
O
O
I(1
O
N
O
O
N
^G
N
O
O
1(1
n
N
O
O
1(1
m
N
O
O
I(1
m
N
O
O
YI
O
m
O
O
I(1
Iff
m
O
O
Y1
O
p
O
O
N
Il1
p
O
O
1f1
O
Ô
O
O
1I1
O
n
O
O
1(1
1f1 Ifl 1l1 Ill N I(1 ll I(1 I() Y1 Y1 YI
m m m m m m m m m m m m
.d ea .i 'i .i .i .i .^ .^ 'i .i .i .^ .i .i
Iff If1 N
O
p
c^
O
O
O
O
'
,
ri
^-/
^•1
O
O
O
O
ei
O
O^
0
O
1l1
1/1
N
O
ei
N
1f1
1f1
M
ei
N
Ill
O
rl
O
,
Y1
O
O
U1
N
0
m
O
N
Yl
N Iff 1!f N N
m
e•1 'i ei 'i 'i
m'
^
]',
i
7.
O
H
O
O
10
O
N
O
O
Ô
b
^C
O
O
Ô
O
n
O
O
b
O
m
O
O
1D
O
G^
O
O
m
O
O
'I
O
b
1!f
O
'I
O
Ô
fl
m
'I
O
b
O
I(1
rd
O
b
O
O
I
1(1 O I(1 O
p W W b
N
O O O O
b b b b
1(1 N YI I(1 I(f Yl 1I1 Ill (1 1(1 Yl Yl N YI
m m m m m m m m m m m m m M
.i .i .^ 'i .i rl .i .i .^ .^ .i 'i 'i .i
:
rl
Ni
YI
O
^
YI
A I
, rr^
^
.::
YI
m
.i
OO
^
n W O H b O
N Vf O Ill ^G O
W ^ b
T
b
ei N O b V^ Ill
O I (1 O Yl 0 1 N
^ O N N 1 (1 ^ D m
O O^ rl
W '1 m
O
W.
i ^l
14
,
M
T N
N n
01 W o
V^ ^ "^ ^
m O^
m
V'
n Y1 0D o
N m ^ O
O
n
•
•
V^ 1I1
p It1 d^
C n I(1
N
W
N W m O O
o o
Ill Oi
'i
a
m N
n V^
01 V^ O
d^ m O
N I
V^ V^ V^ O 1l)
^G m Y1 O n
O
n
ni^/1
^G n
O V^
O C
m N Iff
E^ O N
T m m
O O n O n
W O n O N
O^ n rl O 01
b
^-'^
W I
N ^G
n n
W n
b O d Y1 Ô
O m
n N
m rl
.^
èl
aO0
vl
O
'i
1"
N
tp
n n
N N
N Ill 'I
Y
w m
I
W
N
.-1
o
o
O
h
^
'7
0.
Ob
°•0
w o
w
^^
.-i l
^ Y
8
F
^
0
4'!
W
MM
0
a
ri
NY
{1 q
m
N
o o
YI O
O^
aD
O
Iff O
II1 O
N m
-
û
o
W
C
d^
O^
b
'^
Il1
ei
u
U,'6
°
Y
m
^
.bi
o.'q+
z "s
^
b^ F G
q
G7
G
40
.^
U
m °N Y
II
a v M
0 0 0 0 0
o O O O O O
o O O O o
').
W O O O O O
O O O O O O
O N O O O
O O O4 O W
O N O O N
O n N O O^
}m
V^ N ei .i
'I O
O m
N .i
'i
4
I PI
^
^y
m Y
0 0 0 0 0
O
O O O O
O
^
V^
N H rl
ul O
~
ei W
YW
0 'S
Q a y
uf b
n N
ei
O O O O O
O O O Oo
O
O N O
W
Id
31 O
e i I f1
ri
0 0 0 0 0
O O O O O
0
N
^
0
0 0 0 0 0 0
c+
W
O
O
O
O
'I
Ilf
b
O^
Oo
O
N
n
rl
O
M
u1
b
V^
I ^Î
m
n ei
N ri
W
^N
5 ^"
I
a
I
° a
y
"
°
O N N C.
R N W. °
^
o
.1
M
M
a
Y
a
M
M
+^
a .. o 0
0
^ "m m
C
0
O
n"
m c
m o ~ m m
P4
fi m [-E
o7
x
°
N °
U
O M r•I Y M M
E. FF ^ F
a
W
Y Y Y m M
-,i y
p w ai
^ L
^
'^ O O m a+
A
N r4 U' $
93
O O o 0 o O
o 0 0 0 0
o O o 0 0 0
o O o 0 0
®
bl ri E
N \
.i I(1
0 0 0 0 0 0
O o o O
^.
7
^
.i
Id
w
O
m
w
.;.. I
Q
m
m
LD
q
ri
5 .a m
N \r'1
^ o 0 0 0 0
••
o 0 0 0 0
••
O O W O O m
C
Y
O I
YI W W Ifl ei
W
O O O
O O m ^ N
y I, q
M
4I
O
b m
b b Ô b
J
~
O N
O N
O
O O O ^
ml@ q
aâ
bl ~
0
0
Q
M
b b N
b N
b Ô b
YI
m m m m m
r l r l r l r l rl rl
m Y1 I(1 Iff If f
i( 1 1( 1 Ifl N
m m
rl N ' 1 rl rl
G
M
14
m
CÎ
.
',
v
0,
a
00
O
-/.
u
b^
pi Y
C: N
r1
b
N
V
N
tl^
-f
G
O
b
N
el
m
^ {Q
q
a
w
0
r
ri
b ri{
n
n
ô
M
t^
û
f'^
t^
^n
w m
m
.+
° O
er o
ul
a
.^
m
ô
q N
^ Y
o
N
6
M
O
a
m
ryli
M
y p
Y
U $
^
N
g
rl
O
,C
Y
o
N
^
^ o ° a
0
v
w
^
ri
U N
AN
s
+ 'o
o ro
c^
io
^:_^
O
OI
'i-. o o
0
0
-
0
0
O
o
O
O
M 7 m m Y
F R
a ro m
3
^
Y
^m
1^
m
Pa
q
romY
W bl
v° 7
^C W
q
a
w
0
q
..
a
W
ol
+^
a
H
M
w
2
W
_
W
!
Im
[=1
,L]
M
1m
Y
0
^
w
y
w
u
^
i0
H
W
m
q
H
a
w
..
blti R
M^
ei ^n
'
7
q
Y
q
Y
O
py
4i^
N.
7
IA^
N
a
^
Ll
o
aAi o ••
Y
ro
^
m a C p
D^
A N
.i .i
a
0
O
V
4
uf
N
N
q
yl
f^l
.a
N ,yp
7
m
.a
Yl
m
N
7
A.
U
F^
O O W O
N'i O O O rl O
O O O NI 1^1 O N O O O O O
G!
•i O O O 01 rl O O H l^ O N N W
1^f O O O N N W O W C O N W
N V^ V^ 'i N N O^ OÔ rl N l^ O l0
W'i
O O W N O H rl C N H N N
N N O b N b N O O W V^ O^ N l^
M
L
M
d
m
i t^
1^1
rl ^ m N ei ^ H1 Ô
N d^
O
ri
^
u
w
G
^'I
C
P
(^1 b
O N b N T C^ W l^ N N H b
O O^ N N d^ b'i O W l^ b b
•i H
l^1 N Ô N N rl N b t^ N N O^ N1
W^1
m
o ro
.vo
a
N N O O ^G N C C
'1 I^w1 1'1 O
s
r.
tL
1,
N N
rl
O1 b H
P ri b
N
o
N W l^ a O rl 1^1 N {^ ei O
ri W
WI p(Î
b
O
rl
1p V^ Ot l^
W
l^ NO W11
in
ce
f^l N
N nl
p N : N S
nmooo^nc 1sr^nri
a
rlnmri
p W O NN V^ p p Np P W N {^ V^
N
O ro
N O b rl
O^ N ^-I N
V) O1 t^f W
Ô N N f^l
O
N
C^ n
n O^ N W
O^ 01 'i N O V^ N
W l^ V^ 00
N d^ 1^1
N O
O1 O
N b O 1^1 da W 1^1
W V^ b o p t^1 W
N U^ N N N N N
N 1^1 rd rl
V^ m N O^
P^ 01 H N
N W
mô
'i O N ri N
rl W V^
^y
r
N
W N
N
b
F
O
a
O N O N M O
d^
T N O^ d^ d^
"
V^ O b O
N N O^
N N N[^ b N C M H'1 'I
N r1 O N l^
O ^C V^ N N C^
N ^ p H ^ ei N m b a N
m 4'
wu
u q
7 O
U $
L
'•I
rl
Orl Ô N
C
W N
N
m
H
4
N
o
•,C
O +i
N
\
.^
M
r
0 00
Y
v F ^
^ N C9
. u
.q m
ro
o^.
o
O
O N O O ri O O O O h O b
O W O O l^ I(1 O O N O^ O O
V^ N p NI l^ N^G O ri N N l^
0
amu,+
0
o ro m M o
w 7a m ma,
F{0 m a O m
^-I
am+
m
m
g 7
q
0
0
o
O
O
O
O
O
O
O
rd Ol 1
N ^
O
O
rl
O
O
O
O
O
O
O
^
^
E
a
m
a
W 1^1
o ^^1
^
'î
o
0 0 0 0 0 0 0 0 0 0 0 0
O
O
O
O
ro
N
O O O O
O O
b O N O O
m
N
l^
O 'O
v o
CIQ
N
O N O O'I 71"
O W O O l^
'I
V^ N V^ r1 {^
N N zN H
N rvl
,y .
b
r,rl
O
Ol O O N f^l
N N{^ W t^l
I'1
(^1
rH V^ N ,>
^
'I W .i
m Ul
m.tl
m H H
U
m
>
M
m
m^mm
qFKa
m
m u u u u
^
m
m
m•.ipO0
M
u
u X
m
0
o m m W
F
Y N'f.
^' M M M
N
mmm
X a w w w
m m
X q
^ rA u Q C q
a m 13 11 m N
q
0
q
0
y ro4i M q M^
7^ Iu0 0
•N
m^ q m 7 ^! q U
w
u u q m m la u F m
m
ro q H q q y m
m N u U m H H Q N GI -
y
a
N^.'+ w il N.I q H.I N r-UI v
.d
m
w
q
m
m
a
$
tl O m N F F
m
m q•N'tl'O'U
q q q
m Id
m.+
7 7 7
a.^l Plwww
^ w m u . w w00 m^ Ui 6^C
m
t^
m
.^
ro
N
'+
Q
b1 H ^
M \
N
N 1^1
> 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
V N
O
N
O
N
O
N
O
N
O
N
O
O O O
N N N N N N N N
O O O O O O O O
no^nnow^m ouôui0
aAi o ••
i
ro
m a q
m o 7
M
a
AN
b~
u
q
q
O
U
4
••
^
m
> rl rl rl N N N N N t+l i+l V^ V^ Ô h a^
> o 0 o O O O o o O O O o o O O
> o O O o 0 o O O o O O O o O ^^
fl N N N N N N N N N N 1If N N N A
tl N N N N N N N N N N N N N N
m
N
N
N
N
N
N
N
N
N
N
N
N
m
a
o ^
0
O
^
tA
^'1 r ul O ' i n u^ i(1 O
^[1
m p n N V^ 1f1
N N
Il^
^F
.i
h
b r^ a N 01 GG m I^1
Y1
O m O r r.i H
O
N n n1 n'1 1(1
N
D
o
N
'd'.
K`
M 1!1
O^
b ^G
^t
^'1
^-1
u)
q
q m
M ^1
^q
W
a
^G 'i O^ ri
N
W
N
N
01
.
n N m 1l1 G^ N
O
r ^l O
Y1 (^1 p N n ri O N m O
N
ri O Ill O m b
W 71
O N
m Of Ifl H b O
.i uf b ^-i n m
m G^ O ?O ri H
p
^n O^ O
M iA.
H
n M Yf O G^ ri
ri N N N Ih p
YI O O N Cl Cf
n m O N p V^
N O C^ N r m
m u1 1n N Yf p
p n m W b b
N
o^ N'i
U^
ew 7
W
^ y
F
n N n
rl
o
ei
r ti
1I1 N
c
1itl
0
a
I(1
O
^G
O
b
N
v
O
01
m
rl
T
.1
N
p
r
Y1
N
p
.^
q
ulR
yo
uz
o
O
O
Q^
N
O
p
^f
0
M
^1'
N
IÎ
m
q
rl
O
^-1
O
z -$
q
.0
V
U
N
F
L C
W
€
W
û ro
A N O
W biM-.1
O tl m M tl
F M 0 W 'W0 m
S3 Im
d
d
O
.i.ôooo
oor
O
o
0
m
N p O O I(1 O
O N O O I O
O m 01
O N ri
O
r
p ^-1 rl
N p r N r1
f^1
N
rl
O ri
Ill N
0
0
0
0
o+
b
a
^
0 0 0 0 0 o
0 0 0 0 0 0
N
I
rl
N
O O O O O O
O O O O O O
O O O
O O O
^
VO d
ei ei O O O O
N p O O Ifl O
O N O O I O
O O r
O m m
O N ri
"a
13^
RN
ov
10
f (0
o.i
Np r N m
f^1
'i
N
n
I(1
'1
r1
N
-
rl
N 1i
,
.N y
qv ^
.1 u
N q
a Fi
m
0 M m
m
mA.G
0 NN
riRR
v g g
^
m O ry
a m
5 b F W
îl M O
q
N F F
W
.a W Q.1 N
-.1
01
0
.^
a
a
fu
•M
61
.a
a
M
q
'.
O
I,y
m
y+++^
O-.^.is+m
.
7 c.c e m^
w P U m m a
w w
m.°q.°
a
uwW
N
a
$
.
.........:..
N
®
0
b1 e•I
{i \
H uf
5 d nl
id \
A p
o O O o 0 o
o O O o O o
O O O O O O
.0 O
O o O
O O O
0 0 0 0 0 0
0 0 o
N
O
a o
ro
m p q
0 O ^
^0 •• W
u
q
y
0
rn
a
N N
O O
N
O
N
O
N
O
Yf O O YI O N
O'i 1"1 N o o
O O O O
in uf vi ui vi u^
^
W
L
O
u
b bô b b b y
.O
m in N^n in ^n
m Cf f^l
(^1 t^1 (^1
^.,^^....
tt.
N N N
O O O
1
1
1
^-i
1(1 m O^ b
O O O L
O
O
m
O
m m
b
b
a!
b
^
IJ
q
^
N
V
q
^
Yi
b
O
N
®
m in in in W a R
/^1 N t^l
...^.^
M
a
00
•^-
H
0
O N 1^1 O l^ N tl'
O o A1 O uf uf VW
oomnui
oc+wuinq m ê
O l^ N e•I
N Ir1 'I N
Irl m l^ q q V' tlt
rl d' H O M q N NV
q
a
ei 1+1 1+1 ei
^
W m
O b1
O
N
O O IIf O r-I
O V' ra n ut
O
.-1
G
N'
O
O O b m m
1^1 p O
d^ Ea C A1 rl
N
b b N) q^}
47.
O N V' N W W.
e'^
{^j..
rl m b O Nl
b b b I(1 111
N rl N N N
N t^l
0
r'^
b
OO
d' ^
m t^
O O ^!1 o q +f
Q m
•
O
^ y
F
O r•f m
q^nomv ^nl
ria j-a
o '1 Y1 N O
H N O O Ir1
q b
.>
o V' l^ N e-I
O O d^ r-I M
N N
P.
N
N
N
mS
M
b^
0
a
2
O O O O m
O V' q N O
N
IN
l^ O
Ô O
N
(V
y
N q
O N N
O rl
N
q
m
ir1 ir1
rl N
A1
I
N
N p
7 0
y
u^
m
ti
•x
ro
z 3 m m ^
••ou
A
m m q F w
N .1
y q
U W U W
m
V M 'O
.C m -.I 0
.
O
O
0•o Q•Iî
N 7 W m m y
F 00 O A. C0
O O O O
O O O o
O
O
m a
^ m
O O O O O
O O O O O O
ovi.ôr n^ o0000 0
onminm rv inoooo 0
^rl t^ '-I N
u
m
',
.
'i Ir1 N
O
r-I C ir1 N
N
^
N
ry^
a+
m
d
^
m y
y m
m
0'O
N
R
0. N
00000
O O O O
C^
O 1I1 r-1 O l^
O h m rf f^1
N1 l^ e-1 N
000000
O O O O O O
^-1 d' ir1 N
.^',I
m
m
o
-N
m
F
ami m
Y
^
fu
N
U
m
w
q
ra
.d
M
u F m
m
m
mmm
3
.-1 U'O N M
oN'b"P$
3
I
b^.
N
I.
m
p^
o
v°
\ N m m
y
p m m
W
q
im+
•N
0
•
A ri m.-I m
fa m u
m -.I -.1 Q^
N
I
u
v
0
N
r1
m
°m
a
O
m
m
^
O
o O O O P M
h
U1 O O O O O
N irf.
'-I Il1 N O O O
N
^
m-A %
m
DI
1.
m
y^m wu
-n^
U, i: N N N
O N m
ra m y O V
O
,q7 m N.C W m
w rj w.d
W
'O
N
m
.i
0
dl '-I $
N \
ri NI
y O •
NIW C
Ci
m O 7 7
A N W o
1
0 0 0 0 0 0
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
N
N
N
N
N
N
N
N
N
N
N
u
d
•^
Y
ti
I^S
0 0 0 0 o io 0 0 0 0 0 •- .. J
^no^noui ^^t ôoinooin ^m ^ ^
5 a r
N \ a
A a
rn
0 0 0 0 0
u
a
b l^ l^ m O d^
y
O t^1 N d^ d^
-^
O O O O O O O O O O e-I N O N Sa
O O O O O J? O O O O O O 1J
O
A Ô Ô bÔ b m
YI Y1 N YI Yl
7
m m^ m^ °'
M
9
n^^ m m m m a ca
Ci
a
g
tO
r^-
U
bl
ri
•M V
bl
N O
1^1 p O r-I ri O Ilf f^f b p Yf b O 0
O N 0 N N 0 C^ n Ô H n1 b O n
p 0 1I1 0 1l1 O o t^l
W C^ b O N 1f1 O 1f1
Y+
n 0 N ^`Y o b W O O 1If O n o o O O
O^ O n N1 O O Ô O O n O n I(1 O O O
• 0 o N N p 0 '-I 0 p O 01
O^ O N 1^1 O p n O^ n O e-I
n b n b '-I p p N M Yl ri
1!1 ' 1 r-1 M O N O n
O n n n b O O n
O O^ f^l b p O N O
W
^
0
N N b ri O o^ p O O H1 r-I NI N N O p
O^ n I(1 Ô 1^1 O W
ul N ^l p p 1'1
O^ ' i O O n O^ p T b T t^'1 A1 b T N p
1(1
n
O^ N n '-I
p 0
N p
N 0
'1
I
CQ
N
w m
O ro
N n N
N n p
N ^n
N
"^
.i
n
W N n m
p
.i
m
Ô n W p 0 N O rl ri
rl
N n m N b 0 0 O 01 b d G^
1I1 H 0 N 0 1^1 ri It1 1^f rl p 0
p
O
b YI G^ n p A1 1^f N 1'1 ri G^ IIl
p H G^ p p p p I(1 p p n n
n
N
nr
o O A1
O N '1
. '1
. G^
.
H H n 0 t^l 0
P
O 0 n H Ô
p O 1^1 b N 0
rl
rl
N
N
O
m
0
K
n
O
0
O
W
1^1 H O
N b b n p O^ 0 O^
ri 0 p 0 H I(1 Ill 0
0 o Ill OI p
m N N 1^f O
p N W T n
0
trl
n
N
C1 0 p O N O n '-I
1^1 p m 1^1 p n I(1 rf
1^f n N N 0
0
n A1 p
.
t^l 'I N 1^1 YI p r-I b p n O OI
m 1!1 N O G^ m m N n N Ill m
N rl 0 p Ifl o p 1^1 1^1 rl ei r1
rl b N
N
n
.
O
Ap07
m b O GI G1 O i(1 n p b YI p
n I(1 n n N O N 1^1 0 b 1^1
b N 'I 1(1 'i
H '1
N
b 0 1/1 N 1l1 O
N Gl A1 C^ n Ill
n
p
n ' i 0 Ô p N
^ n N N Ô n
p G1 rl t^l b O
N
N
d
.
.
.
.
•î
r1 p 0 n o m ^ll O
O C^ N b O
1^1 O
Y) O f^l O O
N O N I(1 O
O
O
b Cl 1G N 0
o N p n b
^G N p
b
n
Ô n ei W N O YI n
G^ N ei 111 G^ b 'i N
1•1 O n p '1 O O 0
L
9
A
FI
60F
n
N
N
1^1 1^1 e
ei
N ' -I
m o o .
N r^
'i N '1 p N m
^+1 rl rl
Yf
m
W
'1
^-f
b N NI
N 0
Cl
11
N r-I N b
'-I f^l
e-I
Ifl
m N
O
a
C
N p
7 O
U $
L
n Ô
n .^
N N 0 p Ifl 0 A1 G^ O^
1^1 n n '-I m 1"1 0 n m
^-f p
p N
N
N O 0 n HI p b 10 n
Ill H n 0 01 N 01 0 p
N 1`l 1`l
1^1 ei p O rd
n
A1 YI
b
0
n 1(1 O^ C^ Ill
N
10 0 O n
O
N
*i
W
n
1h
O^ 0 W O p
G1 p NI H m
'i
p N N
ri
n1
e•I
G^
'-I
N
M
N
0 n
n W 'I
O O
O
1!
01 10 10 0 10
b 0 0 p O
W o 0 0
H
w nl
l
O N
1(1
ei
rl
N
H
N
N p
N
O O b
O n
O
N rd 0
b N MI
'1 0 N
Ô
N
N
R
N
g
ei
• .17
N
O v
x-M ^+1 rl
q S
^
8 M NE jR
^
C
40
-M
^
rop
U m q W
c O L O
arnuM
O O M M O
H 7++ m 0 a+
F 14 .ml a R M
07
mfi
ro
i3
N m
"m
o v
m
am
q
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 rl N Ô n p '1 rl Ol O^ p O O
0 o N o Ol o ed 1^1 N 01 p 1f1 0 0
Ilf O
-I 0 r-I p 0 W p 0 N O
.
.
.
•
.
.
.
.
. 1Y!
T .
0 ei m m 0 p e-I 0 0 n '•I e-I
Ill
p b
f^1
0
b
m O O O W I(1 O O
^
o
m
o
0
o
N
n
o
o
m
p
I
ll
tl
p
O
I(1
O
e•I
O
N
N
U)
N
d
.
N
.
.
tp
p
ô
.
.
.
.
^
^
m - O 'i
n ri N
'-I ^D
0 0 0 0 0 0 o O o O o O o 0
O o 0 0 0 0 0 0 0 0 0 0 0
0
0
0 0 0 0 0 0 0 o
0 0 0 0 0 0 0 0
O
o 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 NI N b n p '-I 1^1 C^ O^ p O O
o O N O OI O ei 1+1 N O^ p IA o o
uf O W N '-I W e-I p 0 W p Yl
N
O
tl
1^f O O O It1 I(1 O
0 0 o O N n O o
p O I(1 OT •I O N N
M
O^ O 0 O N O O n O O O O W O O
p Ill b O (^1 O o W o 0 0 o nl o 0 0
t^l 'I n 1l1
O Ill n ,G O p O O^ p N YI
N
0 N O^ n O '-I
1 H .
H w
0 '1 1^
0 p '1 p O n ^-1 ei
p ^D
rl
YI
b
p
O O O O O O o O O O O O o o O o
O O O O
o
o O O
.
î
n
01
n
.
N
N
u
m
N
iC
3
C
0
a
ri
W
M
U
W
M
q
al
Ep
N
-^1
M
i0
.•1
N
N L
M
^
Y N
Y
N p
D O
V
u
R
W
M
7
m
N q
p M
m
5 '1
01 N
M U
•.1 •.1
N ro
m N
m
u
q
W
M
7
N
q
M
.-I
i0
Y
q
41
o
+1
u
W
W
{:
G^
C
M
m
.i
01
m
F
f0
I
W
V
+1
m
W ^
H
•.a 7
W W
m
C^
%
^tl
m F
41
U
R U
F m
.C
W a
01
-
m
q
O
•.I
a^
q
.i
N
IX
Io
w
U
-.i
ro
41
.-I W 6
W O
Q
.i
O 1+ m I
q O M
$
67
W O a a ,'E q 7 a W S
a^
w H
O O m
A OG
q
:1 a ^tl
m
a+ m
Jl C. O
o
41 'O ^
p q C.
q v O
$
v
1l O ( .'
Y1 ro +i
O
m
m
i(1 N Y1
n
q 5
01 .14 0 0
O p -.1 -.1
-N -N ro ai
N
0
'
10 N H W
u p m E.
7
01
'O 41
W N
C7
m
W
V rl ei U
•M O m -.I
.i O .'+ W
.C ^0
U N .C
W
^.
O
-.1
a^
U
N
.i
N
y
.N
.,^
v cl
.C m
u 7t
O N
F
O Û
U
q m a+
W O -.i
M C. M
7 W 7
m H U
p O m
N W W
q
Ri M . i
N
O
•.i m -.1
W w U
-.1 +i O
O O o O 1(1 o O O
O O O o rl O o O
b O p O 0 p N I(1
.
.
.
.
.
•
'1 b
n
Ô p O ^-1 0 p rl N H b
e-I
ri
N p
I(1
O
1F
0 O N O O
b O NI O O
O 1l1
n 1l1
•
• m
•
.
. . . p m
e-I
N p
u
m
Q
'M N
U
-N
C. 9
+1 N
W N
$ W
q
+i
ro
.i
+i
I
q
.1
q
N
N
u
+^
u
m
N
V
-.i
m
Y
O
O N
N
ri W
N
q RS
O O
-.i -.i
m a!
W U
N N
w .i
O .
M O
,q
m
{î
a^
p
o
U
G
•.1
ri
.i
•.i
W
m
H
-N
A
O
.'E
.
.
N
-M
.i
•.^
Y
M U a U p
N
N
w
^Y
N
^
m
Y
O
O
f0
\
W
p
O
+1
N
U
u
•N
.-I
y
m
M
y1
1^
q
W
y
W
O
m
ol 00
N q
m
H
N
fi
U
J^
N A
U m
•M q
>
M ro
N k
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 O
m
q
o
•.1
a^
m ro
[: U
O •M
.C q
7
m
^
m
q
U'
a^
-.1
U
•N
M
+^
U
O
.i
m
m
U
p
N
M
y
V
q
+1
.C
m
H
m
,q
d
m
'î W
W p
.i
m a^
m O
F U 67 3 w m uq H a q ,'E a m F a pl
q
m
V'
UI
ri
10
N
'i
Q
0
R
£
M^
rl m
A
N
rn"
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
7
W
v^
O
.
7
m m o
H in o in t
o
. rl N N N N N n1
. . . .
.
0 0 0 0 0 0 0
. .
0 0
Ill 1l1 I(1 I(1 I(1 . . . .
0
1I1 Iff 1!1
4°
.a .i .^ .^ ^ .^ ^ .a ^ .^ .^ .^ .^ .a
.
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
,
N ri m m ri m ri ri N m m m m
m
0 . . . . 0
. . . . . . .
y o ••
u
^
ro
N p v q
fY O
O O O O O O O
O O O O O O o
O O O O O O O
r^ M n
m m
. . . . . . . .
^
r^ ^ m n M M M M n n .
m m n m
0 0 . . . . . . . .
0 0 0 0 0
u^ o ui o o
ro
o o o o o o ui ui
^6
v^ o o u^ u^ o o ui ô o vi m o o o ui
r1
.
0
YI
NI n m O N b b O
O O O rl e-I ri v1 N
J^
0
O 'i
^j
+1^
1(1
0
1(1
N
I(1
I(1
Yl
Ill
1J
.
0
.
0
.
0 .
0
:L1^
If1
1f1
1(1
Ill
Ifl
N
Ifl
N
^
b
Ô
^p
fA
7
1(1 Yl ^(1 YI i(1 i(1 Yl
.^ M r^ r ^ n i n n
0
p
.
0
.
p
.
0
.
Ô n
. .
0 0
. .
I!1 Ifl 111 Ifl 1(1 Ifl I!1 1l1 Ill Ill 1l1
m m m m m e^ m m m m m
n
.a .a .a .^ '+ .^ .1 .^
_i
N N t^f p 0 Ill Ô n n n m O ^•1 ei
O O O O O O O
O . . .
0 0 0 0 0 0 0
0 0 0 0 0
lD
0
b
b
b
b
b
b
b
Ô
b
b
0 Ifl Uf 1(1 1/1 IN 1(1 1l1 Yl 1(1 Yf Y1 0 Yf YI YI
n n r^ m w^ m r^ n M r^ r^ ri r^ M
.i .^ .^ .^ .a .^ ti .a .a .^ .a 'a H .•^ .^ N
Oo
o ^
0
O
q m
•M bl
roro
4^ (Q
m
b O N N
N O O Ô
^
1-^
O N O b b N
O ri W N O^ r-I
O N
O ri
N LO
e-1
V1
W O 1^ M
N N d^
p M y^ W
N
N N N ^C {^ O
M N {^ C^ O C
W {^ N N C1 l^
c
[l^l
N h
W N
N
ri M N M N V^
N
N
V'
O^ N
V^
l^ ei M ri
^y
O^ N
M
N
Ô
O ei
l^ M r-I W
N m p
N
l^
N
C
?
T
W
N
N
N
W
O
M b
N N
I-
^-1
N
IQi ^
O
!!1^
b b
O^
O^
b
W
O^
M
N
b
b
I^ .
I O I
^-I
I T I
.
tft
W
^1'
r-1 O^ W O '-I rl
rl M 'i d^
O N O p d^ W
O W N V^ O W
O N
N
V^
N
Vp
W N
N l^
^-1 b
M
M
N
O^
M î C b N C^
N {^ N O C^ N
W V^ p O
b ed
W
M
O b
'-I M
4
W
l^
ri
b
M b
t^ N
^ y
p b
F
N M
m
N
ri
a
w
I
OO
a
N
N d^ N W
W
C^ .i O W
W
P
fa
O N o
N W N N
C .i N
O
O
M
N
_
N
iA:
u
^
.
N
N
r-i
rl
u^°
m
a
•,q
O N
o
N
\
u 7e
M
ro
b^ F C
q
p7
U N R W
u•.°iro
C m a+ 0
aom-a
oro w wv
wyummu
F W-.mi a p b^
y
O O O O 00 00
O O O O
O O
O O
Cf
O O '1 O
O N O O
N M N N
N C O M O O
O O O
W N O O O W
O O
O b
O
O
^
l^ '1 r N
'-I Gl Gl V^ N C
b V^
O
ia
O O O O
O O O O
^-I
N
ry
rtt
N
00
N
M
+
yl
v
ro
Id
O 'O
a 10 p
a IQ
QN
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 .-I O
O N O O
N M N N
(ì
O O
O O
4
W
N C O M O O
N Ol O O O O
W N O O O W
l^ 'I l^
b
r-1 O^ O^ C N V^
b p
O^
N
'-I
N
O
N
N
"
^
O
.-1
N
I .f
17
O
O
O
N
N
M
.
N
O
O
ti
r'^
N
N
m
O
o
Ci
ro
p
o
N
Ar
!1
m
Y
m v
C
ro
q
fi
q L
m p
w
w ^
m m
W ../
-.I
a
ro
N
^
bN
w \
•-I N
E'iM
i
~
m
y u
^
,+ m
m m 0 p
u a+ ^+ u
Id w
A m
ro M
R N w 4 ^
w o a 'Ê a
ro 0
U U
o 0 0 0 00 o
o 0 0 0
0
O o
0 0
!a
0
0
Y
O
O
N
0
I,
0 0 0 o
0 o O o
0
1
0
0
O
O
O
O
AN
b^ ~
O
O
O
.
.
O
O
O
O
O
:
.
..
o
7 m
I^ M
M M M M
0
0 . 0
0 0
O N N O N N
,N-i N N m
0
N
,
.
y
m
^.
^
.
N N N O
0 0 0 0
L O • •
•C
...
M
m
vi
IE\
^
1^
m [
^
N
o ra
m \
N -.mi 7
U'
.1
ro
m
w w m -./
N
m
-.^
ri
N
M M
0 0
^
^
ro
N O
C
^
l!I
0 0 0 o o .o-i
0
o .â
O O O O
N N N N N N
1D ^D
AJ
01 O^
M M M
1^1 M M M M M
.g
. 8
Ak
C
8
H:
3
!L
-L
Î
N
Oi
N
OC
a
r
00
Ca
U
0
v
M Y
0
N
Iw
ei
bl
N'tl
N y
l4' N
M
r
M
P
u1
m
a
I
u
o rn
ev^
o,
o
M
bl
0
M
a
q
04
u u
Y
o
n
N
n
^
o
O1
P
u F^
^
rl
O
ro
ei
• tl
o
z -$
]
M b^
Y
y,
q F ^
^ro
^ N Y W
Q
r Y N T1
oroBNwb
F ^ aa ro m
m
q b^
a
mgv
R aa
q
O
a
^
m
w
a
N
ro
vu
u v
ro 0
t m
c'
-^
o
^
I
q
0
NI
y
a
.1
U
U
N
C1
IÎ
Q
m
ri
N
N
~
q
M
1
I
bN £
M^
ri N
7
y
^
o
N
u o
0
Y
0
A ro
.r'+
N
a
U
4
t
TI
^
r-I
o
cv
0
0
0
Ca
U
^ ... ........... v s ....................
_
x oc
>
7
a, o
ao
p,
p
d
v
U
U_
Z
>
^
U
N
q
G
z
.. a cT O
w
b9
CY^.
-T
va< o
0 o
N ^
N
G
y
_
C
C^ v
L
F
^
r
F
G
N
.a
^
'y
N
o
^.
v r'"
v ai
L
-
r^ ^ M
^Nz
6v'
►+w ^
G
•••
T
r
r
M
r
^
N O O O
O O O
+
O
O
O
^ OM
v
A w =
z
«
U
F^;
^
C
«
^+t
<(
5 p^7 L
v
Q'
v^
-
C
a
^
v tV i
i
`m
_^
P
FA
WQ
_a
F
K^
oo
a
-T V_O
1
^ T Ô Vl.
^-Y ^"^ aC tM r ^ M ^G
r ^^f o0 ^n N 1^ O d^
-- O W V r" N vt OD
^. W v^ -.
^
« CP<
^
f
^
^
U G «
r'a
1.1
E
^
J1
2 p_ ^ c ^_ •v. ^^ v^
C
a
_ G w
q
^
N
'Pe
c
>
J
s
^.
A^,^ c
c^ ^^^z 33c°o¢z z
R
`v
C7 Ca ^ F
v
^
^
-t
F
i°
••
°'
N
al
x P ^
^
v
rr
A
>
y
q ^
r
00
N
°
U
F
E
z
0
o
g
rt
G
0
LL
o
i
3
^ P O B o ^ ^ ^ °
v&
w 3
"
o p
E LL
n E o
^ ^ n ^ m
m & ^
8 8 8$ ^ ^ B S ^ ^ ^ E m 8 E 8
W S o $
^ ^ ^
8 8 8F^
I 1 .1 c;
^ ^ 8
n 8 s
8 F
M "
e a
^ ^ ^ o ^ 8 ^ry ^ 2 8 ^ ^ E 8 m 8 8 ^
o 8 e 8
°
w S "
#
0
.2
x
^
Q oD
E
o
_
E _
o
E >
4
eD
s
"
3 'c 2
E 3
L ` - -
C
v
,,
E
5.
E
d
0 3 Yo
E! 2
„ b
^ o
° ^ ^ 3 a E
^^
6 6 6 6 6
6
W s ^
<
88 ^ 8 8 m ^ 8 o
8 8 8 ^ 8 8 8 8 8 8 0 ^ 8 8 ^°
9 Y Y 9 Y 9 Y Y 9 9 Y V Y Y 9 9 4 Y Y Y Y V V Y y
3
^
m E o
> E ' ° ^ â
6 6
o Q ^ ^ o o 5 4 0 m o 9 ^ ^ ^ `6 q^ ^ 4 ^
o S o ^ 8 8 8 ^ 8 ^ ^ P ^ 8 R ^
.
S
E
m Cl
i-^
^--+
O
S
O_
= w
3
o
d Q
z ^
^
o
Q ^
^y, i ^
,^ p q
Y Q
3 ^ o
g
8 ^ ^ m
r a
^LL
O
p o
a g
-
t
:w R
6
6
cm
ti
n E o
1
" 8 °
^
ng
m d
Ili lc^
a a
.". a
-
^d
0
E
^
„a 3 W
E
v
a
d o
v
E
E
O
" o" o o" ^ Tc, „ oa '
c
LL 3 _
V
E - _
n _°
°' ^
_
a x a O .°.
w
"
u ^ ~
..
3
_
E u°
p ^ c
o E E o
E - u ^ _ - =
^
o - _ v w ':
a
~
_
^
^
oo
6 6 6
S ^ q ^ o
,A 6
^
o q o
o000
g o o ^ 4 9 4 4
,, ^ o
^ 4 4 o' 9 o °b
o
°°°
m ^, o Q ^
E
-
^ E
p
c Z .U ^ m
-
E
_
E w
°n
a` ed
w
_
__
¢ _ c
- - -
o00
6
4 4 4
° °
-o
3 ^
N
00
00
.^-
U
F
8
o
LL LL }
0 0 0
5^
7, 'r
o m
^ LL
n $ $ ^°n g ^' g^'
o u^
n E o
t5 ^
u°' g m 25 rî 25 n
"' S
n 25 $ ^n' ^ S m
m ^
25 m
^ i5 n $ Y> e •î
n ^ n $ S ^ •1O, m ^
e a
° g M m
8' £
n
Ci MI a o d n
^? Q
C m
0
^
^ °n "E ~
4^
Q
'
E E 3
p
c C ò S
m
_ v
E o
E E
ò_ ^ ^ oe o
. M
„ eJ c
? 'g
d
$
wi
_
E
_
V ^ F
E
_
_
b
M 8 o
a S S
F F
.
„ m ^
9 ^ g g ^ ^ 8 8 8 8 0
e M
^ 8 0 8 8 8 8 0 8
ES
'a ^
M
W
00
N
O
Ln
Q
.7.
H
V
^^
-
^
^^
^
o
`
11
w
^
Q ^ Q
o
c q
^ o
o w
0
0
a a
^
^ LL
n E o
m a
e a
. .'
m ^ ^ ^ g'
^ ^
0
y
o
o
a t
z «
_
o
E h a
^
' c E £ a
v a ^
- 3
a
p _
A ^
y
z o
_ _ p
q oy
c
_
q
^
s
^ ò ^ o
-
^
_ = r E
c L
,_
= u o "
o _
2 a
«
°- ^
=
_
^
à
a` o o E
v' ^ .a r
w =
_
">
-
_
"
v
° E
^
E m
_
Y
2 c
^ Q
N ^ v, o ^ ^ a
^
•. c c
`
_ a 34
E 3
v a a E
1o
`
6 6 6
o 0
^ ° ^ ^ ^
6 b
o ^ o ° d o m ^ ° o
' ^ °
d ° o
° d d o o d o m d
o m d o 0 0 ' d
m m
^ ^ J, o
A A 'A
'A
v
.T
^
,
VJ
O
U
a z
w a
Z
Z
< Z
>
¢
p
Z
O
p
Z p
LL Z
¢ LL
w a^
w z
0
o a
^ z > w
0
m
^
a
d
z
U
J
a o u
z
o
p "' o
0
o ^
° po LL z
o
a
a
^n o o e N
^n e
p ti
n e
n w n
°° ° m o
v rv e.i
N ., m m
m e m a m
e6 v vi v v+
. e
..
.+
n rv o o m
m ao o_ a rv m ^
n o .n o n
^ N oo ^ o m o m
o m
a °i
n a ô
r^
v °
Z m
.
e
m
ô e "i e umi
m
a_
v a
a E
o
w o a rv
a m o
m
a
o en o ^°n °m ^.°î 1O m ^ o c rv
^ °o
m o
o
1O en ^' ° °w m
n c ô
_
00
^ a
0 0 0 00 $
0 0 0
n v °
rv o m
a
n v w
°o m
° o
c I le 5
e ^ ^°n o
°m O1
_
_
vî v .m.
e .°.
m ao o
o m
o
m ° ^
N ac rv
ti
o w c E a `
c o o ^
v
o
o x
.
O
o
°
9
K
a
i
o u
O
O
O
0
0
o
v
O
O
O
°
0 0
0 0 °o
°o
0 0
°o
0
o
0 0
°o v o °
^ i°
^°q q q °q °e a a a a q q
z
LL
O O O
o 9 9
°o °o o
0
9
m o :
° o 0
o°
0
F= E
= =
v E > - .10, E A _
E
Z
a
w
O
o >
-_
a o
^
_
o
'
o
c Q x k x : r - :
x w n w
o ,'
O
o
eo
eo
eo
O
O
O
o
o
o
eo
eo
o
o,
eq
eo
c
_
E E
^ o > ^ ° ^ ^ 3 a ^ m
O
O D O
9 9 o
°c m , :
2 > o
O
O
O
O O O
0 o q
eo
eo
eo
eo
°
9
o N N N N ^ N °o °o °o °o °o ° °o
N ^
u rv
x rv
- - - - - - - - - - - -
O
O
5 9 9 9
eo
o
° 0
o
N
o
^
f
a
w
O
2
O
3
O
Q
a
LL
o
ro
n m ry o op ao 0 0
° m v+ o ^ v
m o .+
m m o ^n
n ô o
.+
° o m
F m
C m
m oo m
Zm
LL ..
o
o
m o o
W
n ô
1 8 80
m a
`. a
o , qp:: o
0 0
m a
r
J
. o m
o ^
N a
^ e
a a
m o
a
o§
N y
M
n
v^
° °° ^
°
vi <
00 10
o °
0 ^ o 0 0 Sl igo 0o a o N o 0
m v g
ui v..
,°y m
m
d
.N.a
r°v
a m
LL9
m
v°g
_
Ii m_
ui 6 .^
'
N m
c m'
O
E
o_
a
o r
m
T
O
.Y
v a
E
m E
m
« E E
0 3 mm ^ ~ ~
= r r
= a P
'^
u
a
E^- > a ^ ^ ob «
^ o oEf ^°1
_
^ °
-\
°t > w otl E
Y m
v
E i O a u" ^
w 3 u a a ` a a ^ E ^ a °a `^ m a ^ LL ^ a u
0 00 0 0
9 9 0 o o
o
^
Q
° ^
N
o 0
a
o
o
o
o o ° o q o 0
9 o o,
9 0
o o o,
o o 0 4 o
p
u o oô o
m
m
0 ^ o 0 0 0 0
p
o
a
o
°
o o
^
ô m
°
a
o
o
^ ^
m a v o
o
°
9
o
o
o
a
^
0
a°1c
a "-
^ N ^
z"
a
o 9 °
9 o ° o
°
9
o
0
o
0
0
o
o
°o
0
00
00
0
coo
O
O
Z
^
0
i-Û
H
^
N
W
W
1.!
z
a
z
W
z
a 0
x a
u z
z
u
z
0
^
a
^
^
c
z
0
z
^
e
a
>
O
O
f
vf
l0
Z
N
m
00
nl
W
^
00
ut
.ti
N
^9
r1
O
CO
ti
M
S
Ot
lD
T
'
O
N
N
N
O
'p
N
M
al
N
°
01
ea
O
O
O
O
r
O
01
^
O
O
C1
I+1
rl
Q
C
O
F-
W
a
a
a o
g
K
0
4
O
L
W
a
a
V
LM
aa
LLI
0:
H
C
ca
V
2
a
z
Z
O_
^
m
^
c
W
G
Y
C
^
_N
o
w^.
a
>
>
a
>
^
U
a
O
1
-o
O
'a
C
v
^
LO
n « ,^, ` ^ ^ w
L y v a+ i '" c = E
j ,. o v v ^ a v
S
Ol
^
^
Y
m
w
3 >
L
}
W
Ol
u
z
a
2
-
U
W
F
z
aC
K
03
c
^
l ?
3
!
a
C
z
a+
N
L
ry
^
LL
F
2
^
a
o
'
m
c
E
^ >
N
Vl
^ > w `m E E
^
a c
_ v : P
O _
%
3
T
10
>
N
> 3 = o L ^ s` ,`: 3 ^_ ^ ^
o .: ,N-^ a
F
o°o°g
°
O
F
Z
O
M
a
0
Z
0
a
^
C
E
2
2
L ~ O v
N y Y N C
ID
m e1 .+ U'
H
3 3
0
887
TROPHY CLUB
MUNICIPAL UTILITY DISTRICT NO. I
BASIC FINANCIAL STATEMENTS
FOR THE FISCAL YEAR
ENDED SEPTEMBER 30, 2015
TCMUD001028
888
ANNUAL FILING AFFIDAVIT
THE STATE OF TEXAS
COUNTY OF DENTON
}
}
CY
(Name of Duly Authorized
Of the
ict Representative)
(Name of District)
Hereby swear, or affirm, that the district named above has reviewed and approved at a meeting
of the Board of Directors of the District on the 19th day of January, 2016, its annual audit report
for the fiscal year or period ended September 30, 2015 and that copies of the annual audit report
have been filed in the district office, located at 100 Municipal Drive, Trophy Club, Texas, 76262.
The annual filing affidavit and the attached copy of the audit report are being submitted to the
Texas Commission on the Environmental Quality in satisfaction of the annual filing
requirements of Texas Water Code Section 49.194.
Date:
20IBy:
Si
ature of * istrict RepresentatiA)
^S ^nn
n. hi C1- f ev-aQ Mo^
(Typed Name & Title of above istrict Representative)
Sworn to and subscribed to before me this ^ day of
","^ •.,
I
ELLEN D'ANDRIA
'• ^ Notary Pubhc. Slot e at Texas
My commission ExPires
Morch 18. 20T 8
(Signature of Notary)
My Commission Expires On: I N I (A
Notary Public in the State of Texas
TCMUD001029
889
CONTENTS
Page
FINANCIAL SECTION
ANNUAL FILING AFFIDAVIT ....... ............................................................................................. i
INDEPENDENT AUDITOR' S REPORT ..................................................................................... ..1
MANAGEMENT'S DISCUSSION AND ANALYSIS (unaudited) ............................................. ..3
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements
Statement of Net Position ..................................................................................................... 11
Statement of Activities ......................................................................................................... 12
Fund Financial Statements
Governmental Funds
Balance Sheet ............... ................................................................................................... 13
Reconciliation of the Governmental Funds Balance Sheet
To Statement of Net Position ...................................................................................... 14
Statement of Revenues, Expenditures and Changes in
Fund Balances ............................................................................................................. 15
Reconciliation of the Statement of Revenues, Expenditures
And Changes in Fund Balances of Governmental Funds
To the Statement of Activities ............................... .....................................................16
Notes to Basic Financial Statements .........................................................................................17
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule - General Fund ................................................................... .40
Schedule of Changes in Net Pension Liability and Related Ratios - Current Period............41
Schedules of Changes in Net Position Liability and Related Ratios - Last 10 Years ............. .42
INDIVIDUAL SCHEDULES AND OTHER SUPPLEMENTARY INFORMATION
REQUIRED BY'I'EXAS COMMISSION ON ENVIRONMENTAL QUALITY (TCEQ)
TSI-1 Service and Rates ..................................................................................................43
TSI-2 General Fund Expenditures and Other Financing Uses ........................................46
TSI-3 Temporary Investments .........................................................................................47
TSI-4 Taxes Levied and Receivable ................................................................................48
TSI-5 Long-Term Debt Service Requirements - By Year ..............................................49
TSI-6 Changes in Long-Term Bonded Debt ...................................................................53
TSI-7 Comparative Schedules of Revenues and Expenditures - Five Years ..................54
TSI-8 Board Members, Key Personnel, and Consultants................................................56
REPORTS REQUIRED BY GOVERNMENTAL AUDITING STANDARDS
Independent Auditor's Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards ...................................................................58
TCMUD001030
890
Susan LaFollett, CPA - Partner
Rod Abbott, CPA - Partner
and Abbott PLLC
Certified Public Accountants
INDEPENDENT AUDITOR'S REPORT
To the Board of Directors
Trophy Club, Texas
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, each major fund,
and the aggregate remaining fund information of Trophy Club Municipal Utility District No. I(the
"District"), as of and for the year ended September 30, 2015, and the related notes to the financial
statements, which collectively comprise the District's basic financial statements as listed in the table of
contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes
the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statements. The procedures selected depend on the auditor's judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
In making those risk assessments, the auditor considers internal control relevant to the entity's preparation
and fair presentation of the financial statements in order to design audit procedures that are appropriate in
the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's
internal control. Accordingly, we express no such opinion. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of significant accounting estimates
made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinions.
LaFollett and Abbott PLLC
P0 Box 717 • Tom Bean, TX • 75489
903-546-6975 , www.lafollettcpa.com
TCMUD001031
891
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, each major fund, and the aggregate remaining
fund information of the Trophy Club Municipal Utility District No. 1, as of September 30, 2015, and the
respective changes in financial position, for the year then ended in accordance with accounting principles
generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis, budgetary comparisons, and retirement system funding information on pages 310 and 40-42 be presented to supplement the basic financial statements. Such information, although not a
part of the basic financial statements, is required by the Governmental Accounting Standards Board, who
considers it to be an essential part of financial reporting for placing the basic financial statements in an
appropriate operational, economic, or historical context. We have applied certain limited procedures to
the required supplementary information in accordance with auditing standards generally accepted in the
United States of America, which consisted of inquiries of management about the methods of preparing the
information and comparing the information for consistency with management's responses to our
inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic
financial statements. We do not express an opinion or provide any assurance on the information because
the limited procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the Trophy Club Municipal Utility District No. 1's basic financial statements. The
accompanying individual schedules and other supplementary information on pages 43-57 are presented
for purposes of additional analysis and are not a required part of the basic financial statements. The
accompanying individual schedules and other supplementary information are the responsibility of
management and were derived from and relate directly to the underlying accounting and other records
used to prepare the basic financial statements. Such information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and certain additional procedures,
including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements themselves, and
other additional procedures in accordance with auditing standards generally accepted in the United States
of America. In our opinion, the accompanying individual schedules and other supplementary information
are fairly stated in all material respects in relation to the basic financial statements as a whole.
Other Reporting Required by Government Audifing Standards
In accordance with Government Auditing Standards, we have also issued our report dated January 19,
2016, on our consideration of Trophy Club Municipal Utility District No. 1's internal control over
financial reporting and on our tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of
our testing of internal control over financial reporting and compliance and the results of that testing, and
not to provide an opinion on internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in considering
Trophy Club Municipal Utility District No. 1's internal control over financial reporting and compliance.
1pwa,^ OK""""' Pt) e.
Tom Bean, Texas
January 19, 2016
TCMUD001032
892
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO.1
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2015
Trophy Club Municipal Utility District No. 1, Texas (the "District") Management's Discussion
and Analysis (MD&A) is a narrative overview and analysis designed to provide the reader a
means to identify and understand the financial activity of the District and changes in the
District's financial position during the fiscal year ended September 30, 2015.
The Management's Discussion and Analysis is supplemental to, and should be considered along
with, the District's financial statements.
Financial. Highlights
At the close of the fiscal year, the assets of the District exceeded its liabilities by
$17,739,443. Of this amount, $3,800,758 is unrestricted net position and may be used to meet
the District's ongoing commitments.
The District's net position increased by $793,049 during 2015. One contributor to this was
$387,739 in capital contributions.
At the end of the fiscal year, the District's governmental type funds reported a combined
fund balance of $16,724,406. As of September 30, 2015, the unassigned fund balance of the
General Fund was $2,848,351.
Long-term debt activity for the District included debt principal repayments totaling
$625,991. New debt totaling $15,802,316 was issued by the District during 2015.
Overview of the Financial Statements
The MD&A is intended to introduce the reader to the District's basic financial statements, which
are comprised of three components: 1. Government-Wide Financial Statements, 2. Fund
Financial Statements, and 3. Notes to Basic Financial Statements. The report also contains other
required supplementary information in addition to the basic financial statements.
Government-Wide Financial Statements - the government-wide financial statements are
designed to provide the reader with a general overview of the District's finances in a way that is
comparable with financial statements from the private sector.
TCMUD001033
893
September 30, 2015
Overview of the Financial Statements - continued
The government-wide financial statements consist of two statements:
1. The Statement of Net Position - (Page 11) this statement presents information on all of
the District's assets and liabilities; the difference between the two is reported as net
position. Over an extended period, the increase or decrease in net position will serve as a
good indicator of whether the financial position of the District is improving or
deteriorating.
2. The Statement of Activities - (Page 12) gives information showing how the District's net
position has changed during the fiscal year. All revenues and expenses are reported on
the full accrual basis.
Fund Financial Statements - Fund financial statements provide detailed information about the
most important funds and not about the District as a whole as in the government-wide financial
statements.
The District uses fund accounting to demonstrate compliance with finance related legal
requirements which can be categorized as governmental fund activities.
Governmental Funds - All of the District's activities are reported in governmental funds. They
are used to account for those functions known as governmental activities. But unlike
government-wide financial statements, governmental fund financial statements focus on how
monies flow into and out of those funds and their resulting balances at the end of the fiscal year.
Statements of governmental funds provide a detailed short-term view of the District's general
government operations and the basic services it provides. Such information can be useful in
evaluating a government's short-term financing requirements.
The District maintains three governmental funds. Information is presented separately in the
Governmental Fund Balance Sheet and in the Governmental Fund Statement of Revenues,
Expenditures and Changes in Fund Balances for the General Fund, Debt Service Fund and
Capital Projects Fund.
The District adopts annual appropriated budgets for the General Fund and Debt Service Funds. A
budgetary comparison statement is provided for each annually budgeted fund to demonstrate
compliance with its budget.
Notes to the Basic Financial Statements - The notes provide additional information that is
essential to a full understanding of the data presented in the government-wide and fund financial
statements. The notes to the basic financial statements can be found on pages 17-39.
TCMUD001034
894
September 30, 2015
Government-wide Financial Analysis
The Management's Discussion and Analysis highlights the information provided in both the
Statement of Net Position and Statement of Activities in the government-wide financial
statements. It may serve over an extended period of time, as a useful indicator of the District's
financial position. At the end of the fiscal year, the District's assets exceeded liabilities by
$17,739,443. Of this amount, $937,899 (5%) reflects the District's investment in capital assets
(e.g., land, buildings, machinery and equipment, net of accumulated depreciation), less any
related outstanding debt used to acquire those assets and $13,000,786 restricted for capital
projects. The District uses these capital assets to provide service to the community; therefore
these assets are not available for future spending.
Table 1
Condensed Statements of Net Position
Governmental
Activities
2014
Governmental
Activities
2015
Current and other
Capital assets
Total assets
$
18,858,744
22,112,163
40,970,907
$
4,485,026
19,849,794
24,334,820
135,002
135,002
Deferred outflows
Total deferred outflows
6,031,304
1,499,173
7,530,477
21,197,497
2,162,794
23,360,291
Long-term liabilities
Other liabilities
Total liabilities
6,175
6,175
Deferred inflows
Total deferred inflows
Net Position:
Net investment in capital assets
Restricted for capital projects
Unrestricted
Total Net Position
$
937,899
13,000,786
3,800,758
17,739,443
13,843,103
$
2,961,240
16,804,343
TCMUD001035
895
September 30, 2015
Government-wide Financial Analysis - continued
District operational analysis - The following table provides a summary analysis of the District's
consolidated operations for the fiscal years ended September 30, 2015 and 2014. Governmental
activities have increased the District's net position by $793,049, which amounts to a 4.7%
increase in net position for the year ended September 30, 2015.
Table 2
Changes in Net Position
Governmental
Activities
2014
Governmental
Activities
2015
Revenue:
Program revenue
$
Charges for services
Grants and Contributions
General Revenue
Ad valorem taxes
Unrestricted investment eamings
Contributions not restricted to specific programs
Miscellaneous
6,447,364
397,739
$
6,150,179
946,481
1,880,390
25,454
30,645
142,130
1,740,079
6,255
115,102
Total Revenue
8,923,722
8,958,096
Expenses:
Water & Wastewater operations
General government and other
Fire
Loss on sale of disposed assets
Interest charges
4,342,704
2,351,712
954,698
21,450
460,109
4,083,929
2,113,413
901,351
205,210
Total Expenses
8,130,673
7,303,903
$
Increase in net position
793,049
$
1,654,193
6
TCMUD001036
896
September 30, 2015
Financial analysis of the District's funds
Governmental Funds - the main focus of the District's governmental funds is to provide
information on the flow of monies to and from the funds, and to note the unassigned fund
balance, which is a good indicator of resources available for spending in the near term. The
information derived from these funds is highly useful in assessing the District's financial
requirements. The unassigned fund balance may serve as a useful measure of the government's
net resources available for use at the fiscal year-end.
At the end of the fiscal year, the District's governmental funds reported combined ending fund
balances of $16,724,406, of which 17%, or $2,848,351, is unassigned and available to the
District for future spending.
General Fund budgetary highlights
The most significant amendment to the General Fund 2015 budget involved increasing capital
outlays by $1,292,307 for a fire truck and other additions.
Revenue: Revenues were $1,028,522 (11.3%) less than budgeted
•
•
Water and wastewater charges were $1,056,820 (14.7%) less than budgeted.
Utility fees were $55,200 (30%) more than budgeted.
Expenses: Expenses were $1,940,744 (18.5%) less than budgeted
•
•
Water operations expenditures were $908,132 (22.3%) less than budgeted.
Capital Outlay expenditures were $900,710 (33.9%) less than budgeted.
Capital Asset and Debt Administration
The District's investment in capital assets for its governmental activities as of September 30,
2015 amounted to $22,112,163, net of accumulated depreciation. This represents a broad range
of capital assets including, but not limited to land, buildings, improvements, machinery and
equipment, vehicles, and water, wastewater treatment, and wastewater collection systems.
Capital assets increased 10.2% during 2015 primarily due to approximately $1.2 million of
motor vehicles, $1.2 million of construction in progress, and $0.5 million of water and
wastewater system improvements and $387,739 of capital contributions. Additional information
about capital assets may be found in Note 5 in the notes to financial statements.
TCMUD001037
897
September 30, 2015
Debt administration
Long-Term Liabilities - at the end of the current fiscal year, the District had $21,057,549 of
general obligation bonds, revenue bonds, notes payable, capital leases, and accrued compensated
absences, which is an increase of 249.1% from the previous fiscal year. Of this amount,
$21,034,316 is backed by the full faith and credit of the government. New debt totaling
$15,802,316 was issued for the District during 2015.
Table 3
Outstanding Debt at Year-end
Governmental
Activities
2015
General obligation bonds
Revenue bonds
Notes payable
Capital lease obligations
Compensated absences
Total
$
$
10,845,000
9,230,000
152,000
807,316
23,233
21,057,549
Governmental
Activities
2014
$
$
5,668,700
337,991
24,613
6,031,304
Economic factors and next year's budgets and rates:
General Fund fiscal year 2016 budgetary highlights:
Revenue: The District's 2016 operational revenue is budgeted to decrease by
$893,335.
•
•
•
Property tax revenue is budgeted to decrease from $1,040,716 for fiscal year 2015 to
$948,144 for fiscal year 2016 for a total decrease of $92,572.
Water and wastewater revenue is budgeted to increase by $475,249 due to an increase in
the number of utility customers and to a rate increase that was effective September 1,
2015.
Utility fee revenue is budgeted to decrease by $115,000 due to less new home construction
in the Public Improvement District as it is reaching total buildout.
8
TCMUD001038
898

43-18 - Trophy Club Municipal Utility District No. 1

Transcription

Similar documents

2,0 MB - domnick hunter

cargo matters - Swiss WorldCargo

View the Mayor`s Slide Show Presentation.