Loading...
HomeMy WebLinkAboutCtar-1 Form t'cir" STATE OF INDIANA AN EQUAL OPPORTUNITY EMPLOYER STATE BOARD OF ACCOUNTS 1.1. 302 WEST WASHINGTON STREET ti! 4TH FLOOR,ROOM E418 INDIANAPOLIS,INDIANA 46204-2765 Telephone:(317)232-2513 Fax:(317)232-4711 Web Site:www.state.in.us/sboa TO: Clerk-Treasurers/Controllers of All Cities and Towns FROM: Charles Johnson III,C.P.A -• State Examiner DATE: December 20,2000 RE: 2000 Annual Financial Report Due March 1,2001 Enclosed is the form CTAR-1 required for preparing your 2000 Annual Financial Report. Please complete and return this form in the prepaid, preaddressed envelope provided, to the State of Indiana, State Board of Accounts, do Bureau of the Census, 1201 E. 10th St., Jeffersonville, Indiana, 47132, by March 1,2001. A duplicate set of forms has been furnished for your records. Part One, Part Six, and the Certification found on the Cover Page, must be advertised pursuant to I.C. 5-3-1-3. Part Seven and Part Eight must be completed pursuant to the Amended Single Audit Act of 1998. We will appreciate your cooperation in providing this material to us promptly in order that our reporting to the Indiana Legislature and Bureau of the Census will not be delayed. Failure to complete and return this report by March 1,2001 is a violation of I.C. 5-11-1-10. In addition, Form 100-R (Names, Addresses, Duties, and Compensation of Public Employees) must be completed pursuant to I.C. 5-11-13-1 and filed with the State Board of Accounts by January 31, 2001. This form is obtained from your local printer and should be sent directly to: State Board of Accounts, 302 West Washington Street,4th Floor,Room E418, Indianapolis,Indiana,46204-2785. CJljt Enclosures • CTAR-1 (2000) ANNUAL CITY AND TOWN FINANCIAL REPORT INSTRUCTIONS FOR 2000 REPORT The following are instructions for completing the 2000 Annual Financial Report. This report must be completed in dollars and cents. Please type or print legibly and check your addition. If your city or town is on the accrual or modified accrual basis of accounting, the following adjust- ments will need to be made to the Receipts Parts 2 and Disbursements Part 3, to get them to the cash basis: A. Sale or purchase of investments B. Transfers between funds C. Loans between funds D. Net change between beginning and ending accounts receivable or accounts payable E. Amount to balance (if needed). This is the amount needed to make receipts or disbursements agree with Part 1. PART ONE: STATEMENT OF RECEIPTS. DISBURSEMENTS, CASH BALANCES. AND INVESTMENT BALANCES AT DECEMBER 31.2000(To Be'Advertisedl NOTE: Completing Part One as you complete Parts Two,Three and Four should simplify the reporting. 1. Review Part One,filling in name of City or Town and County at top of each and every page. Please leave the City/Town I.D. Number blank. The State Board of Accounts will complete this section. 2. In Section I, list all funds of the City or Town (including Utility Funds) in the Fund Column. If you need additional forms for any parts,you may make copies of these forms. 3. In Column A (Cash Balance January 1) list the Beginning January 1, 2000 Cash Balances, plus or minus, for each fund. Do not include investment balances in these figures. This is the amount of your ending cash balance on your 2000 report(Column D). 4. In Column B (Receipts) list your 2000 receipts as shown on your Ledger of Receipts, Disburse- ments and Balances for each fund. The receipts listed for each fund must agree with total revenue for each fund shown in Part Two or Part our of this report. 5. In Column C (Disbursements) list your 2000 disbursements as shown on your Ledger of Receipts, Disbursements and Balances for each fund. The disbursements listed for each fund must agree with the total disbursements per fund in Part Three or Four of this report. 6. In Column D (Cash Balance December 31) list the Ending Cash Balance at December 31, 2000 for each fund shown in your Ledger of Receipts, Disbursements and Balances. The total of the . January 1, 2000 Cash Balance added to the 2000 receipts, less the 2000 disbursements must equal the December 31,2000 Cash Balance. There can be no exception to the above rule. If you have an error do not continue with step seven (7) until the error has been corrected. - CTAR-1 (2000) Page Two PART ONE: STATEMENT OF RECEIPTS, DISBURSEMENTS, CASH BALANCES, AND INVESTMENT BALANCES AT DECEMBER 31, 2000(To Be Advertised)(Continued) 7. In Column E (Investments at December 31) list the total of All Investments on Hand at December 31, 2000 for each fund. Do not include investments from Cash Fund Balances. Checking or Savings Accounts monies are reflected on cash. 8. In Column F (Total Cash and Investments at December 31) place the total of Column D (Cash Balance December 31)+Column E (Investments at December 31). 9. Total Columns A through F individually and list under the appropriate column. You can prove your total by adding the Total Beginning Cash Balance to the Total Receipts then subtract the Total Dis- bursements. This must equal the Total Cash Balance at December 31. Add the Total Investments at December 31 to the Total Cash Balance at December 31. This must equal the Total Cash and Investment Balance at December 31, 2000(or, Columns A+ B-C='D='D + E ="F). See example of Part One on next page. 10. In Section II, list investment activity and transfers in and out, in columns B and C, respectively, and subtract them from the subtotal all funds line to get net activity of all funds. (Section II should always follow the funds listed in Section I in the newspaper advertisement.) PART TWO: RECEIPT REPORT-ACTUAL RECEIPTS BY FUND(DO NotAdvertise) 1. Review Part Two, filling in the name of your City or Town and County at top of each and every page. Please leave the City/Town I.D. Number blank. The State Board of Accounts will complete this section. 2. We have precoded funds for your convenience. If you have additional funds, please list them on the blank Part 2 forms provided. If you need additional forms,you may make copies. 3. Miscellaneous Revenue descriptions are provided on the left hand side in Part Two of the report. These Miscellaneous Revenue descriptions have been divided into seven revenue categories. Fill in the amount of revenue for each fund as applicable and then total each category in the space provided. Note: If you have a type of revenue for which no Miscellaneous Revenue description is given, please use account number 6500 Miscellaneous Receipts. Do not chancre any of the preprinted Miscellaneous Revenues or Codes. Miscellaneous Revenue should not have large amounts of unexplained revenue. If you use revenue code"Other", please specify. 4. Record the total cash receipts for each fund. (Total Taxes + Total Licenses and Permits + Total Intergovernmental Revenue + Total Charges for Services + Fines and Forfeits + Miscellaneous Revenue = Total Cash Receipts.) 5. Record Other Types of Receipts, including Sale of Investments, and total. Interest earned on sav- ings accounts and money markets must be shown as interest earned located on Part 2 (Part 2 Page C). 6. Record the total revenue for each fund (Total Cash Receipts plus Total Other Receipts). These totals must aaree with the total receipts,per fund,shown in Part One Column B. CTAR-1 (2000) Page Three PART THREE A: DISBURSEMENTS OF ALL. FUNDS BY CITIES AND TOWNS (EXCEPT UTILITIES AND DEPARTMENTAL BUDGET FOR GENERAL FUND (Do Not Advertise) 1. Review Part Three A,filling in the name of City or Town and County at top of each and every page. Please leave the City/Town I.D. Number blank. The State Board of Accounts will complete this section. 2. We have precoded funds for your convenience. If you have additional funds, please list them in the other columns provided. If you need additional forms,you may make copies. 3. All expenditures shall be totaled from your Ledger of Appropriations, Encumbrances, Disburse- ments and Balances, by Major Budget Class,for each fund and shall be posted to the appropriate classification listed on the left hand side of the form. 4. Interest earned on savings accounts and money markets and is left in the account must be shown as purchase of investment on Part 3. 5. Record total expenditures for each fund. 6. Total disbursements for each fund must aoree with the total disbursements for each fund in Part One Column C. PART THREE B: DISBURSEMENTS BY DEPARTMENTAL BUDGET FOR GENERAL FUND (Do Not Advertise) 1. Review Part Three B,filling in the name of City or Town and County at top of each and every page. Please leave the City/Town I.D. Number blank. The State Board of Accounts will complete this section. 2. The part 38 has been preprinted with 24 of the most common Department Codes for the General Fund. If you have additional departments, please list them in the other columns provided. If you need additional forms,you may make copies. 3. All expenditures shall be totaled from your Ledger of Appropriations, Encumbrances, Disburse- ments and Balances, by Major Budget Class (Personal Services, Supplies, Other Services and Charges, etc.), and posted to the appropriated line item in Part Three B for each department. 4. Transfers, Loans Between Funds, Purchases of Investments and Unappropriated Expenditures not charged to a department shall be posted to a separate department titled "Other General Fund Expenditures" (Department Code 0101-999). 5. Record total for each department. 6. The Final Column should be used to total the General Fund. 7. The Total General Fund Expenditures must agree with General Fund Disbursements shown in Part One Column C of this report. CTAR-1 (2000) Page Four PART FOUR: UTILITIES-RECEIPTS AND DISBURSEMENTS(Do Not Advertise) 1. Review Part Four, filling in the name of City or Town, County and Utility at top of each and every page. Please leave the City/Town I.D. Number blank. The State Board of Accounts will complete this section. 2. Class C or D Utilities should use the Part 4 titled accordingly(i.e. Water Utility Class C,Wastewater Utility Class C). Class A or B Utilities or Other Utilities (i.e. trash, transportation) should complete Part 4-Other. 3. The six most common Utility Funds have been listed. List any additional funds in the blank columns provided. If you need additional Utility forms,you may copy these forms. 4. List receipts for each fund in the appropriate column. 5. Total receipts for each fund must agree with the total receipts for each fund in Part One Column B of this report. 6. List disbursements for each fund in the appropriate column. 7. Total disbursements must agree with the total disbursements for each fund in Part One Column C of this report. PART FIVE: CASH AND INVESTMENTS AT DECEMBER 31. 2000 jDo Not Advertise) 1. Review Part Five, filling in the name of City or Town and County at top of each and every page. Please leave the City/Town I.D. Number blank. The State Board of Accounts will complete this section. 2. Please complete the following columns for each investment of the City or Town (including the Utilities) on hand at December 31, 2000: A. Purchase Date: The date the investment was purchased or the date of the last renewal. Omit Purchase Date for Savings Accounts. B. Serial Number: The number on the investment or savings account. C. Description: The type of investment (i.e. Certificate of Deposit, Savings Account, Repur- chase Agreements,Treasure Bills, Notes and Bonds). D. Maturity Date: The date that the investment matures or can be renewed. Omit Maturity Date for Savings Accounts. E. Interest Rate: The rate shown on the investment or the yield rate. F. Purchase Cost: The purchase price of the investment or the renewal amount of the investment. For savings accounts, it is the December 31,2000 balance. 3. Total Investments is the total of the Purchase Cost column for investments. CTAR-1 (2000) Page Five PART FIVE: CASH AND INVESTMENTS AT DECEMBER 31.2000(Do Not Advertise)(Continued' 4. Please complete the following columns for each checking account, change fund and/or petty cash fund of the City or Town at December 31,2000: A. Serial Number: The checking account number. B. Description: The name and type of each checking account, change fund and/or petty cash fund. C. Purchase Cost: The cash on hand at December 31,2000, after adjusting for any items in transit and/or outstanding checks. 5. Total Cash is the total of the Purchase Cost column for cash. 6. Total Cash and Investments is Total Investments plus Total Cash. This must equal the total of Cash and Investments at December 31,2000 shown on Part 1 Column F. PART SIX: LONG-TERM INDEBTEDNESS AS OF DECEMBER 31,2000(To Be Advertised) 1. Review Part Six, filling in the name of City or Town and County at top of each and every page. Please leave the City/Town I.D. Number blank. The State Board of Accounts will complete this section. 2. In Column A, list the Total Outstanding Debt at January 1,2000. 3. In Column B, list the principal amount received for each new debt instrument sold or issued by your governmental unit'during 2000. 4. In Column C, list principal amount retired during 2000. 5. In Column D (Outstanding as of December 31, 2000), record the total outstanding indebtedness (Column A+ B-C). 6. In Column E (Interest Paid During 2000), list interest paid on all debt for the year 2000. 7. Record the total of each column separately. 8. Column A (Total Outstandinq as of January 1, 2000) + Column B (Issued in 2000) - Column C (Retired During 2000) must equal Column D (Outstanding as of December 31, 2000) (or, A+ B - C = D). CTAR-1 (2000) Page Six PART SEVEN: INTERGOVERNMENTAL EXPENDITURES(Do Not Advertise) 1. List expenditures paid to other local governments in the appropriate category. 2. List expenditures paid to State of Indiana in the appropriate category. 3. Record the total of the Other Local Government Column and the State Column. 4. Record the total Intergovernmental Expenditures (Other Local Government Column plus State Column). NOTE: If you have no intergovernmental expenditures,write or type"Not Applicable". PART EIGHT: FEDERAL GRANT RECEIPTS 1. Review Part Eight, filling in the name of County at top of each and every page. Please leave the County I.D. Number blank. The State Board of Accounts will complete this section. Use this part only for grants and other assistance funded solely from federal sources. If a grant is part federally funded and part state funded,enter the federal portion here and the state portion on Part Nine. 2. CFDA NUMBER: Most federal financial grant programs have been assigned a specific number in the Catalog of Federal Domestic Assistance. This is true whether the grant was received directly from the federal agency or passed through a state agency or other governmental entity. The grant documentation should contain the CFDA number for that program. If you do not know the CFDA number, it may be obtained from the Catalog, or from the federal or pass-through agency. (A listing of most of the federal programs along with the CFDA numbers has been provided at the end of these instructions.) • 3. FEDERAL TITLE: All federal grants have been assigned a title. The title is also contained in the Catalog of Federal Domestic Assistance, and may be obtained from the federal or pass-through agency, if not readily apparent in the grant documentation. 4. FEDERAL OR STATE AGENCY: Enter the name of the federal agency for federal grants received directly from a federal agency, or the name of the state agency for pass-through federal grants. 5. AWARD AMOUNT: Enter the total amount of the federal grant. If the grant is part federally funded and part state funded,enter the federal portion here on Part 8, and the state portion on Part 9. 8. FUND TITLE: Enter the name of the fund that the county uses to account for the federal grant. 7. RECEIPTS:Enter the total amount received in 2000 for the federal grant. 8. DISBURSEMENTS: Enter the total amount disbursed in 2000 for the federal grant. CTAR-1 (2000) Page Seven PART NINE: STATE GRANT RECEIPTS 1. Review Part Nine, filling in the name of County at top of each and every page. Please leave the County I.D. Number blank. The State Board of Accounts will complete this section. Use this part only for grants and other assistance funded solely from state sources. If a grant is part state funded and part federally funded,enter the state portion here and the federal portion on Part Eight. 2. GRANT NUMBER: Enter the grant number assigned by the awarding state agency. This number should be readily apparent in the grant documentation. If you do not know the grant number,it may be obtained from the state awarding agency. 3. PROJECT NAME: The project name should also be readily apparent in the grant documentation,or may be obtained from the state awarding agency. 4. STATE AGENCY: Enter the name of the state awarding agency. 5. AWARD AMOUNT: Enter the total amount of the state grant. If the grant is partly state funded and partly federally funded,enter the state portion here on Part 9,and the federal portion on Part 8. 6. FUND TITLE: Enter the name of the fund that the county uses to account for the state grant. 7. RECEIPTS: Enter the total amount received in 2000 for the state grant. 8. DISBURSEMENTS: Enter the total amount disbursed in 2000 for the state grant. PART TEN: REPORT ON GENERAL FIXED ASSETS(Do Not Advertise( 1. Review Part Ten, filling in the name of City and Town and County at top of each and every page. Please leave the City/Town I.D. Number blank. The State Board of Accounts will complete this section. 2. The beginning balance for each fund should come from the General Fixed Asset Account Group Ledger(City and Town Form 211). 3. The 2000 additions to Fixed Assets for each fund should be calculated by totaling the additions to the General Fixed Assets Account Group Ledger by fund and type. Post the amount to the appropriate line. 4. Record the total additions for each fund. 5. The 2000 reductions to the Fixed Assets for each fund should be calculated by totaling the cost of the asset (at original cost) from the General Fixed Asset Account Group Ledger by fund and type. Post the amount to the appropriate line in the reduction section of each fund. 6. Record the total reductions for each fund. 7. The ending balance for each fund should come from the General Fixed AssetwAccount Group Ledger. 8. The beginning balance, plus total additions, less the total reductions, must equal the ending balance for each fund. CTAR-1 (2000) Page Eight • PART ELEVEN: FINANCIAL ASSISTANCE TO NONGOVERNMENTAL ENTITIES 1. Review Part 11, filling in name of the City or Town and County at top of each and every page. Please leave the City/Town I.D. Number blank. The State Board of Accounts will complete upon return. Use this part only for financial assistance you provided to nongovernmental entities(.e. not- for-profits)during the year. Examples of nongovernmental entities that you might provide funding to include: Convention and Visitors Bureaus, Volunteer Fire Departments, Senior Citizen Centers, Councils on Aging, Historical Societies, Day Care Centers, Humane Shelters, Chambers of Commerce, 4-H Clubs, Private/Religious Schools,YMCAs, Youth Leagues, etc. Do not include amounts you pay to vendors for goods or services. 2. FEDERAL I.D.NUMBER: Enter the entity's Federal I.D. Number,if known. 3. NAME: Enter the name of the entity you provided financial assistance to. 4. ADDRESS: Enter the complete address including zip code of the entity. 5. COUNTY OF OPERATION: Enter the name of the county out of which the entity operates. 6. PHONE NUMBER OF OPERATING OFFICER: Enter the name of the entity's operating officer as well as a phone number. 7. DESCRIPTION OF FUNDING: Enter a description of the funding (i.e. protection). 8. AMOUNT: Enter the total amount of financial assistance provided to the entity. 9. See the example on the next page. CERTIFICATION (To Be Advertised) 1. You will find the certificate printed on the cover sheet of this report. 2. The Certification shall by signed and dated by the Fiscal Officer of your City or Town. ADVERTISEMENT Within sixty(60)days after the expiration of each calendar year,the fiscal officer of each civil city and town in the State of Indiana shall publish an annual report of the receipts and expenditures of said city or town, showing the same by fund and appropriations as is provided for by IC 36-2-2-19 for the executive of each county. The following sections of this report shall be advertised as prescribed by IC 5-3-1-3: 1. Part One, Statement of Receipts, Disbursements, Cash Balances and Investment Balances, including Utilities. 2. The sentence "A detailed Accounting of Receipts and Disbursements is on file at the (Controller's/Clerk-Treasurer's)Office and may be reviewed during business hours." 3. Part Six, Long-Term Indebtedness as of December 31,2000. 4. Certification CTAR-1 (2000) Page Nine U ADVERTISEMENT(Continued) . . .AII Legal advertisements shall be set in solid type NOT LARGER (our emphasis)than the type used in the regular reading matter of the newspaper without any leads or other devices for increasing space. All such advertisements shall be headed by no more than two (2) lines, neither of which shall total more than four(4)solid lines of the type in which the body of the advertisement is set? When setting up your advertising please use the smallest type of print possible and a minimum of space to effect a cost savings. Do not advertise blank lines, FUND CODES,MISCELLANEOUS CODES, and line numbers. If Part Six is blank,do not advertise it. Publication is to be made ONE TIME only in the same manner and newspapers as required in the publication of notices to taxpayers of budgets, levies and tax rates. Therefore, the publication shall be in two newspapers published in the municipality. If only one (1) newspaper is published in the municipality, then publication in that newspaper alone, is sufficient. If no newspaper is published in the municipality,then publication shall be made in a newspaper published in the county in which the municipality is located, and that circulates within the city or town. The notice shall be posted: (1)At or near the city or town hall;or, (2A)At the public building where the governing body of the city or town meets; or (2B)At the post office (or, at the bank if there is no post office in the municipality) if the city or town does not have a city or town hall. If you have any questions regarding the advertising or completion of this report,please call (317)232-2518,Monday through Friday,8:30-4:00. • 7$ i 7 (/ R # 2 3 ; \\\ \ \ V » 2 m ; w 2 " (ƒ / °- \ \ \ \ ƒ ) !! / j 9 I : ® .. ƒ{ § f - - ; I : )\\/ j222Caj.. k« ` a iOk§)2QX5crn 4 a" ) - |;§Y§ /{ i - \§�§§%%] !! ; k S)/mkmm)O> . -II- 2 |$ :I: i § §k(� k/�\/k "P 3a o . ! »� �|2 � q, .; 01-1 § 2 )k/01- . �f ) - 2 ;7777 / naos / - - .rsq�-4w>aw 0 \ \/_I\( -42 OD _. k zo — �km�( - , . � k � { } / ) ! � , | § ! - ; ; ) 0 m 7 - ( - ` | ; . ; co \ } \ \ : \ \ j ( ° } ) il : } U ) © a ; ) } ! ha ) ƒ , ) 2 � ! 1 , o ) D ) ] ' / ) ; ) 0 H. • ) ` H. ( ( . } > FFFFFFFFFFFF gicgT, o<<m1 is t a' "+z a wagsgsgu mmm ° gyp a az $ $ ccc_ _c_ aasm� �� Amami r a> m . . . . ! m m r= s mmAmmm333 3 $ §� 3s � � pnFcc m or g 44444 s 3 0�m `� 'a x o - cs 2_ s o - nfr i � 68�3 3 Asa S� y r m A auau; 3 a a I m x 1 s v' m o O ! i y T. f Co > a m I m .m*. m c O 0 m C m wo I ' Z N I 1 qq� > pNdN'fmd'm'Nd'0+" `gb'2'i N`Nb' 0f�(l+� o`od'X'm�`6'p0008 m 0 fa0ON + + N OW CO S P + + N+ +10 + OlU + m > Io 0 a a _ cp m o m 515 n +W V m N N O m I11 +0' cl' pl d > > ', gyp N8 (qJ p1 p8- 0' Z N a2 N Qt i m m O 8 b ON Po O p O+ (Nil tm0 N + O T. 8Jg'88 WOffl 8O 88888E 2 2 2 « 1 m d I r I I ' z "f o V 0 N m 0 gg + m,l�e .<BEV! u _- wwmm mi r 888" 23 25 �m 8'f& o.88 $w�rn� m xi m 4t a T > 0 888`+FSI 8f'u N npDi 88 88e + i Zn 0 o Oc p (�(p�1 p.w 0 Z yz m (p Ip +N m N N U N i O 0 01 CO a 8{N� m 0) V V 1�1 V (K) (m1 (O r i p fVl. O p O N(+y fJ N 1N0 f0 pO U O 8 U N + (N(�ll r 0 S 1880010 NOVn'al 08 888+UO) L I h m 11 I 'A m IC ,r o (�(��ppl1l1 0,15. Nye' :-.4 I N 8 p- ,i 0,q0p1ll w 3 m dg . s I I :O I N ill mmA co V O o(oo I O°I0!' ! O 1 5(.�.))1 �N�pp+I O I(d ' al = 181V +):N8 UJBO i l Ol8l [ 8I8ANN � MI II o _ a 1 fill, I , , I I m m 1I I N U I ,4IN 3 m 8 I I I I 1$Is o I0 t iol 181 I • 1 I 8 I" ! J 1 I I 1 ( p 11iI '� I � od m I ' I-.0) 0,lm IN SIN 'rL. i I + N m 0.. �18&t.fl 81� ImII;B 8 8 11 8 81 8I8 W 8 IN(S g Im a I 0 1I ILI Ills li a 1 1 1 1 1 I I 11 ? 1 1 I C a > ' 1 11 I I -aIi( IIlII111i II i m a m 0 UN NN'OIINoo N INOT Ol f0'N[N N f0/0 00 f� �0 0 NIN rr-�.OIOIO(l(O r 8'8 8I8+ +N Lig O fJ 01>IO:t t 01„:O,p10U,i,018. 1 -ww-w w D T. yZg y2g,gp.10' EEffgERti c�hl cccccc� g.gg. MR- -1 z� pTNmo' >am , "�i 33t3333cccccc , n G ppmm g N0y -1 DI 3 0OpommO 333313 z ti o 2 N 0 2 tic) 11- Qi O O 8 , , , O y �D 3 On�oo 22 ' � a3m5e m . O ~ O1N OI i R g & 5," 3 A c " & a m D o N: 3 if ' m p a O m CI N 7S 3 » a R a T O p m p o a m I A Z I 5 I0 i I ig O Z d I N D m c N m p F I I m o 2 y s 1 I q s �p 000000 8g O m N N A $ illo8988 No 8 , ge8 mg s I o ,, v 0 Z n 01 N € m s- R. w e§.L: Z m 'Z 6 z m < p w a —� _ I I I 10 2 - inW N. T p I c o 3 m 818 ' a. > s 2 z on S 2 g M ! 1' a C0. m m mN N ,1ti m 5 02 y� 8 8 o N.. m m, C 0 $ 't 8 8 &I 1I I m o r c _ ` I I t Q : ,0 ` o� I o a I Iy c ICI. I 1 I ' ll 1 I 13 m m ,'Oh c* I III 1 ' iiInd ' IIy ci �. I I III, Ir a II I 'Il ', 11l1 r II �,R g I Lehi rot I I I l , ' 1 ' I . I I g "- g m 0 I II , Hi Iljl , 1 ,� 8 j o m1 1 , I 11 II 1 � m m ,TI a l l G 1 1 � S, a l I I War a81 I 1 1 1 1 ,1 I Eli j 'I 1I c 1 I 11 m m o m `, QX$r yuy;gg" m I I TIT m rnjmlm 0 2 3 $2fi S o o'o 'o I' 'o 81 �Ioa �;$p��a �. Tr TTTT TIT NNN YD H O m p0� amST� p' DOa= 4 S o 8 m m i ol4 4 3' 3 $ 88 .m mmnm ,; D '' s DZi -$ ' ' k � m y jC. al-p m a Dal ai a a a O O O m x ` m ri a 'try a g a > sasa$$$ sa r=g 9 � amo-I3 as'- a 2. 8g9sfQQxxxmmm � - f1zf, 3 & <8'a $� p� 80s.4 5 N of g U 6 � m� m' o�Oi �oi m ;,.j v �'�`^°' maw gER TV' M m 5 4F o a mIna 9 �_ ma; a a x ou�3 % - O Pi l S Oo -iSbS z 4Ir 3 .0 -i�nm0 y C O xa2 s i ;11:11 I p Z:I: 9 _ mm xi OT m y c z co O ' wwwiO4,00 0 0 OGO c COi21n 0 � 0o0 + ppqNONU , i, f0O J fOS8OVYN0 VWNVN So I �t $ m oo a o N 8 a G5.1 § w I..OO .i N N f0 GO 0 8I A O m (OJ N O y 2 0 T O a o O co 1 8 '4 8 > z `' a o o O i o F§ 02 m C m RI N.. %o o O ' �`�8 n . a O -nag t W a d g- a 181 1 81 1.8 a a I O 1-“" '-'1+ NN (NJ-�2 O N N N 10 N N O N O p0 OOO8p(jQp�Npp OOO OOO q1 OIp� OO -O n O IN Om V +�01 N4 WIN + W+ + -V V W N V a W N+O m I I m 11 , 1 0'1 + I 0Iu 011 5 y 1 I ! OBI I OI I ! 1 l+Irn 8 T. 1 I I u a d c 10 ti I Ir I 1 ' i mIn " m ?: 0 v ( 'I �� Z. o I I l I �I ', 8: 1 1 1 8 1 I 81 I l lit 1 = aCO ' I ' II !11 II l , 11 � m< n > Tm n l alai I m ao9c c Ili ' 0 Pg qq u m 8I8+ 1 1 1 a c lo 1iII 1ntl 1 II II I � , � .25g = 4 11 I, oo ` 0, l l i+ a a' ' , , 0 1 I 8'! ! , . ; . l - 1 {� {x (/� 121"INp" 0,0lolo olo{ooI000lloo it po R0 ' 8 8m 8 .O .<a N.O I 0 :8 1+ 0 V 8 fJ 0 O 0),M:- 1 O S. 1 III mlH!IFJ1UIN11UH i2Z~. vo J of gp 1� a cia as a aaa 6 N ..� 2. li Nvi 31gcag2a I m v'iagi � f mam= g3 sm co lm ¢ m's m irrrii , o �' A . o i m, y c T %30z -43 3 ca. O o 1 0 0 1"..r $ 0 p y `N o * A ?a m '8 a m an It 3 o < "z a a' 1 v z ti m 1 m O z 1 : I 1 i , x CNN,((ONny Ng V',lit: N ONp g N N NNN NNNENqNq qw Ny i V -. ✓r Go o 7 I l VNcaa•OOIP" OO OOOO OO iR aiiiOOOa6 N co co PPPPPP co N N U \+ 41 N+O tp m J g m 0 z OI ' N N 1- C O7 8 '8 8 I ! A iI I z 0 c O a `..o a D 8 j :.8 N l �xs o� It I i3 o Oc „f N N tmz fw VI i 0 m 0 O S N U N 8 1 t;V0 0 6 F Z II Q ` m Y j O = a of I 8 o. a a S 1 8 f NNN (N(yyN N N N+ N pN 1j (��j N j N ' to p N U O I N I N 0 0. 2 + P ON m 8 M 8 8 � O1 M -0 8 ON V 1001 II 8 I 1I 1 1 1 � 1 '1' 11 g 1�.1 C I I I 1 a I I I l - a o o, ; 8 f 1 III S ' 11 I I III 1 1 1 1N :=1 0 3 m O y o PO 1 I 1 i 81 I 0 a m d 8 , I I r I I 8 HIE I a m 1 o a m o I a 1 1 ' 1 I I 11 1 1 N d 3 pa C 1 I 1110. a o o S D y u 8 - 1' I 1 I I I � I � 1 1 1 0 I � I 1 1 g m � 1 11 1 i � ill 0 m li 1 N �-^oqq8n o O I o1 1 1 "a c o n7 8 ( II 81IIIII I I a MNy pMp� N N N N N N mNm (N(o�'N NNN'1NN1��to row(aIN i_. _. —'p0 0 0 0 0 i r O 0 0 0 0 0 00 0 OIN 8 110 m o >.Pp as�AA 0 a a O) N N V N.N 0 0 0 a - a..N m W 001 9-i s� 1Ii:ri1 ; I �D� A"A A — AS b" N AS 1 -�nm W t 9 OD n m m a m m m �d 0 O ¢' D -1 Z 7m ) r0 mN$a , oSam 2a Gg m� .gym -•o m ? �? ;'.0v ,� -4 y Z 'x mmN u0 xi., c. a G C O :r cr : < mN r AA + O O A ;: a n * T e x1C N OA A 2o 1 y 0 m A T v D N m< , ti s Z m y< o 4 m < c z 4.N N J)) N N HN Of gi N N 01 O P A 1 Eig8i fvE , ggasmig §8+18 1 38!a a , 0 q d0 ` fpr+ N Ng f 0 Cm AZ E , § � o as o <8 8 ° ;(cotiI_ 8 88 1 8 n a t t ky O a A o :.1,0 ' 0 'c,G N 8 :a8fi8 b8 D M u` + 4, o Eo m = G O J O C ff 0 . .ry i$ $I 8 48 au Z y r o m a u •4r o N p1 V $ a y A O 4 OJ P t o xz.N O N C 0 al I }}�� e$ O§IIi8B ` 8 - . .. 8 - 8 ` — 8 1 1 glma lc tr' I J ( ' Nr. N l: I i ' m m i I i 11 I t ;',111i 1 1 I Heat 0 $ i t t i l I - r D 1 i 1 I I I N i m a O 3 :. y t✓ 9 C N 1 1I 1 f 1 'm la m G m m 8 8 0 0 g 81 I 8 81, 1 1 . I 8 11 - a i i i 1 1 �i l i ' I l �! lI 'l I I H . 1 W m 2, F F j j 1 I I ��, 1 , m Ica == a A 8' 8 81'i l I 1 g111 11 11 1 io a o- m II i I , 11, iI �N = � ,� m + H . I I+ a S m Q COI 1 8 % , 03,c $ 8 8' N �NJ pi NIN�yy N Nm(�� 'iN en O11 ' P_ A O O O $i ,'..tJ.8 tit N 8$.o Og O' at$ 2 -�Q T m m A A T N D O m N"4'N N A O - -i ;re N N N N N(1.' W y 0y. _ O �u�i � o � � m m o,a'�dnF m o t O UIIJ rii Ifl m T tmz 8 N fey g 'o j m y3 C O tS' D S of D A z 1 T _ C h,N AA N %` A T p m m = 6, 1Tin a P. o .l O w.c 3 a -9i y m ' m N i: a C T 1u Z I O I 1 nf, NN8NNNVNNm,'3 ”NN2NNNt(0N } j � vvv gN 0N', 0@pSOXO WAWNOO ; j iiai10008 Of V T m 1 2 0 o ;1m v �• (N m' L' $ g A c r 3$ D H T I J 2 O ;1 0 IT m T 9 (: > a J I� ' Co D 1 Z O :• O p { O OC 0 T 0 me 2 a N � ' 0 Z -c mom £a a_ Ind+ IIr a I Ii1 S/5:_ f 8 � 1. ; 8 1 1 l I ( I- y.Ji 00 Olyy Iod 'g 01' o a o a 0 a n c 'i7 _ MUE,N.U'0g aomWWNNU CoN = 8DWJppp l 1I . o �a a l I , I = 1 i tl ' 1 li' l, I I o 1 I I i. 'T ;1C l N mT : 0 0 1 , , IG 1 I II 11 T D 1 7 1 11 1 I I 1 I ; i ,a R I1 I ill , 1111 , IIII : ! III � I ; 1I H 1 '- c , : 1 , 1 : in If1111 I1 � 1 , ' I I m ; I � 1 " i (, II I11 �1I k i is , , ' I :. 1 ll1 l , li 1II11 t� (Ny pppp� N N N N pN, N NN'N p) �qy W,N1 1 (p� " I OIN U'-J N U 0,Co.1O p O (p�1 O,Co w a� OO O ,1 IA 4 .OIO Ol0 o OII d.� A,N m:W.L.W.N N U 01IN +Ice.�,,,,,,,,m 30 O~ sm�� a mi sn�m'g� mm1mm '- Q man�' mx D , 2Fc •Z $14112 re uaTOSam, ST Tgrma 3. dmm � w, a oV � B oz ya a � c� 'o m a� .p m om m by n T T = y 5 a 2 N N o r6 m': p N m n m A N s 's T ti m my _ ((ii� I _ c °1 i`' I z 1 3r U m m T o t m s :iiG) N yl z., co z + n1f, EMI f € p pr lnip Q I e 2 '+� Y 0 -Ti 0 C 5 nn m O '{�O RSJ O , O 0 N G W 0 O 8 i 81 I � 8 'f, 8 I8 A C a; .4 ,. t. t. mom P o c p 8 8 r,i8 , 38 m Zn !: ,, 4,1 pp T a m i i^ S d z � - m - g 8 `"88 8 i :� < 8Y .J 1 ' m p y .* 'Estgo 8 o . '0 8 o u a' b'G 8 8 •88 f,8 8 - �Q ( x a,N NN , O N,'�Nlj! N 0 t N 0,0, �.1 as :.!n f0 `, ON OOI ` O_. 8NO8S 8 tz OOp 8 L I , N ; N N c, N as 81 81 . I 118 8 8 i 1 1 8 I f I II IIlII 0 p . Ili lilII1 I IT ti C : N ' f 1 I :am • 13 1818! I i ,88 I I I . I I l 1 . 81 d N I , I I I I I a I T n of o o o a 8' 81 ! 1 1 1 8 8 II III I 8 N c I II I j N m IT Z i j 0 a III 18, 8; I I 8 8I 1 [ III 8 1 1 I �q NI N'N.N'. I I IIO1'.N NI N NIOIIpi1ON1,01.O1I1 1 Iy y n $. I io ,�I'I�'., I �si18'IN18 o 1i Ol'81 1+ 8 3 OO)'VTU A(JN + H 6VN.UL WN +N mVN (T > ) N + N D 0> .. -1 -4.mHls g c T i'T -I n N 4 -) -1 ° W T A U wD o 2 MN C D a O D G O ; A0I rn } w ma m N OAN m T T T , ° O ° r Z c 1 I 1 m m I N r O 2 O Ili m -i III rn Z r r ti I _ ° ~ ICI , p�� qNq Z I T O 0 O O.SU tT n2 ,{up:10 m A J (I��'0 p0 (O�lN0.p8 O �a i. I W O Oi '& LN OI v. A ' I 2 T O 0 T - O T 0 E. as . I a I f I I m i 1 i 8 xs ccc C S g --,:4 (Np N8(map(Np OO 7O $ y i O s 'Ell N §F.g s m d J N.. I N g N S P+N r _ 1 m � � I k. A 0 m d� a I all ! 'S' u o e n S i 1 i �g a IoI I w I 'I� I l ,g ( 1111 ;g m §11 §1I1 m I • , INNN1It IN 'I I m b T MINI T 1 (y+� (1 y coNI 3 O K N. IN fJ :!=, :a s I� 8I S la N: I I dg$ 's 8 •gi S : 1 , g1 I I I88181g, '' I : 0 p i Im I I : 1' 'T N F 0 3 g. I Id i0 p b Li : i i I O 1 1 Ig 0 1 3 T 1 1 1 _ I : I I : Im °O D ti 1c 1 I .t cal 1 1 ,,.., u - 8 I I I 113 • I ,3 8! � '1 , [Im g g �. T 1 I I ig i I I C 'g i I l ImWI lir — m< m m I iT T 1 I Ij 0 8 O. Z Ig s 'a I0! j ; I '0 0 0 0'8 81m e-,o1_'m pSDs F, AACP'9llllf ' iI'P'IIr I _ L 19q mG £ a cEa o fmz.11 at. �V�to ; G 1 c na s DD nympS � Rill $ ; .z a N N O O Z N 1 0 0 m 0 m j N •§•�888o88EaBmt '8mmam$•$$n itgg� e'E��'"y�e s”m -4-0 o 1888888888'"eu8o8om-mNe 8 '..ffi 8 - T'm'mo8eea.H=o 0 a •t D � TE i i V0 C a `am m a0 0 J § SE g a ag 8 W 8 8 »8 8 .Fs88 8 W 2 8 0 D 4 QmQ t _QmQ p2 3J 'd 8 a s ti,m Y ago D u 8 $8 Iti t o1. Iu f—n'-----' on is S y.. 3 o.. a a i u ! I F g T = NISSSII8�8888`",oi"N•i ElEmmNOSW+B �;yi yli Fi N--Nmo!!;7:E �•3mSS-WPr-.i$oS e•�mLN'.�OC y I II a3 as I S i It ! 3 3 j T9d a" I 2 IIIII( 3 LI a I II ' _ N N II WWI -I - N I ' IF I I ' I I •I I I ' oaI i i I i H - I . i ' D TO 88 1 i I I So 1 . , I m1 1 h ! ii Z 1 1 1 t • I I , I I i I I I i I I I I II II � ! � I ' l i l 1i1 nI 1 1 1 m 1 l I ,�$ 18aO .- e g.2888o8K og mmiNlmm 88o 8888888uoalcritorr1 I a 01 , ,. : mW.-- fl:tuIIHihhiE1fl fl 111111 gydsmymzo4 g<4 is 3$ gF L:"ice" 8 m E$ §CFf i ��" y }{ o lit V � 9i v 6 $ 5 - ai^65 "_ A :II > y fl g g$gg 9 $ k i hz=i 101 # R f� m �i "@ g$a 7 yR; m ". 5 y a: o am$f m 2 Y i sap O < m $'Y ilgg i ' $gig z al v 3 °n .Z V ,z a . m m a w -� . n n O C r > d m m qq ffww UU�� pp((JJ((JJVV y OOO COC pOp pOp pOpO yOy pOp-"a'$}Y�ttl!��Ti V V V V V n ��!! $$��Oy! VV • .0 _ m OOOOOgEONONO "”u'—OYWO+S +,1111/1rgh Vjg" "g O PP N O u r a ^ m�l rs O 7 C 22 w m$ O m m$ m d 2 z'm N u w 8 8 g 8 8 iO 8• 8 8 8 - c 'z I 8 n I I;a 8 8 8 8 ,.8 8 88 , 1 y> II 0 P 8 . . . 8 8 8 S mY2 " $ .,$" kli al] qb g 8 8 1 48 8 1 I i 88 W8e8+ 11:- a�to--:-..,'iEgom 1, 1111 L„PY:ov8v"»gZaasss aloe m„U_o _ l `NI I Inli I ' I ' I „; � � I 1 m? I ' a; j a2. I a' a g II I 1iIfll lily , I I � aH � i , : II I1 III ] F1 1 o � � IIH � I o 11 I I i iiI Hi : I �; I �g �1 I ( la3 , I Ii , I ' F - : � � � FIII I111I - m If ] III II e U1 ' 111 I '' 1 III ' 111 II ' II ' I '11 a �I a 1 1 �o I li o e I H F I I I III R LIH III 3 i 111II ICI I I l I 1111 i IIllII1 i � �� I , I I it , I , IIIIIIIi1Hi' II , I IN 8 ' gsal IxI ,8888888 _ o, ,ui , vwt1888. � 6 2 .r b a 3. � 9 9 Cf D I'�Nl�' m - II.: C z ;I,;` OA m figC''l akgbir ar�., 4+ $y w ., e`g . .k >0 m p c �[, 3'° c>w4 ra if y`syri� "�rpy?f 3,� � m = o t. S n�{{ccyygggg << c5 ri jto 1• pT� f iPr''v tLy 5 T s ='e 4 A a �� 1L0priIII1ii7II' s. � � 0, "�r'�1At+ �8+S. t �F�f te 3 w k .,.urJy ift4C. 3?y'" 9'�y o kf - ,,ti k'' �t, `tiyy oo p y �j�p"i . f rY.021 t x �,'',,,�5� 25 0 0 8 C< r,, -s r` k 1,1' �9',,/ ', ., .w .dQ': . ..e m m z] mio000 OSO .. .. ]O12 y ~ S m L,5'�'� % Z 00 J J V L m 0 C m V m �p E� � - co 0 a RTrg m m� • •• m m 0 9 2. N -• 0 : a. V a. A Z N S •' YO to .. y 0 a V N Z z -i ts O Z Z m xm 0 m0 , z o a m i z m oo n < A , m m A ', o F. AZ ca S N . § A o 0 zI 01 — `f o �g0 ac a o O� y -' 8 �'§ ,yA m j0' r 0 0 00 m y mIl <� Imi a cm ti AZ Z ! Z y A ?o A m m J ]mJ 0 ICI 1 fNJ�QNQ e�^! Nei 1 QN tO QN(P 0 0 C all a' s 8 u�i S 8I' I I 25 2$Y 1 D e� Yu. I j 818�&N°� 8I j 88888 m 4 r 0 NIL W N r ('] N D y ec;O) V W N >W N _. ,y 9 0> �s Wg a,s v O y o � 2'rg cm r vg . O ea m w3 g . smm s r F r m54. 0 a d ' o N Olt f ,g cw 3.1 2 3 m m ; •a C y 3 m to D 0 az 41 r- m v 2 " z m v A 2 a.N 2. -I 2 C oa 0 i O y N 0 Oy (Oy(py 0 IJ !u m O NbIm U1Nm1 Z NWJNiIiNmp Cal CO Ca/Cal CO Cra Ca/CO �� m Z N iM�HNNH 4 m `*� °O o v o A p-.T 0 s, qZ n4m3 m s I § Sri c�8 0 A m w 8F " ' c4 A n Yti 74 f V11,,, fp, ea S 7 y o j s ;Cc rya r4 'r .1P 'f O , as T mw a y il o Z xi'' F A v ✓R •IN O ul > Y m n20 0 Z i w R X 0 %0 - r-Z m = la, ICI T II v g 2), m I=1 I ! 2 V I O'. o Co o 1 1 1 1 1 1 I I co 'iI I 18 p 1 1 Z 1�1 1 I1 0 1 IM.. iM M M I. n 1 gn 11 m ' III III ' Oj I 1 1 1 1 gg 1 I a I , I I I � -. g mw' lm O N f N' IN N V N 3 r^ I0 I I E i$ w E 1 r s 1 of 1 1 s m Z ICI i Io 11 I l i ,e m o y � ( o a n 1 1 11� II '. 0 ! > N I I 1 N a v HIE 111EIIT. c -4 hi mio m3,, _ 1 2 m 1 a 1, I ES3 6 • yp Z > -IZ D C C n A D Z mm MT m +pD O m AD N T Z gZ � m Z N y a A Np O m -z r 7y v 0 O T ro �T ?-I a O r a m0 r ps Z 00 r D > my -I i S. m ZI rto oO a D� N 2 A y O . y0 m T y oS N I yn FN D Dm 2 0 -O y0 I Dm m 0 > Z m• ^ c o r Z m0 a <A D o m ti r5 f 0 I > _ len 0 D N O 0 T Am g D Q O ZO S O A T o g y 2 A-4 o O m> 0 D T D Z Z m Com N� D z� m Z 0 y T 0 D2 m mi y T n OiZ OO I I I aO i H H >0 I I I ' I I II �� ' i II � • y � ' m a y l I ! Imtm cc & m Z I j I0 I a m o m -0 - . n D I I i N En B I li gl I el iI 110 o H i ' Co o • c ! «' IN'j ' I �ii I gI 1 'o ,.N 0 tri= I I a O,m Oy A L0) Z Dni 2 m T m 2 O --73 A C yp $l mz �e �D O u mz r a G ro A CO o T A y m 2 T-I T N Or z r pG % 0 m T 9 r= m m 0 2 N a r y ti O'_ E i m m D m °i r O pO O AO g T D 2 N� l y -=i D >- - O 0 m y 0 g. i 0 m m mO a �. 55 D y N > O I- y i In mm coa >< m C = c m yQ O N O ~ -Ai D o N s 2 Ez. m o I c S. 0 m MI A m a u r oa a a mD 0 I D ; O <m mm 0 ° 3 r-0 m0 m g I m> g O rA e 0 Z Ar ; 0 514 Oti anKD A m fa f N pp QQ z Z AD 5 S a r O m(b 1 $ $ m D D I N O mN li ii j j ZZ I ( <y = r !I 01 U I m II 1 0 a d �c 1 II 21'1 C mo I l I lI 'n 3 II lllIl � tlI ' ` I I . III 1 II I I ' 11 r o ` ,0 ip cn m a a l yN� di a o co I g g N o • fro m 1 III II IA Z N I I • ;p' I. _ I 11 1 18 I '. 1 O ,oi .N p pl C y y f _ A _ n D > tiZ 5 o m"8 5 m a o m a 5 S' ' -Ai I C n O a g a E a 8 �. _a S a n z m m y �'m im a amp m 'z m 8z m m S'3w O S'LG a O 0 C mmQ q 9a Q A A D r Al ,y z 1e z m ' y co 3 m p 2 z 0 m m y S S r 2 T. xim o , X D O O D i ay y m n H 7 g 03 f m ”oS. a z $ i § -1 $ g $ o 8 8 8 8 8 8 8 A m oe O 0 1 omlm Z N N N "c F. O § O 2 k 8 8 O z 4 Slw 1 n p'a (n m.<. y N N $N[ +_8 O S S 0 pO p O O O O O O � 3 0 III m9d I+ I g v m IS O s 's O 8 8 s 8 8 NO w 6. a m n m o I Nan jp m d fc O �'m O m D II I g O m fg1 g i io ,o 0 a I G Till ! III � il y m III ' I. i • I ; ' I 11 I I I I �g[ I Z • DOI Z e O w Z m A Z Z RI cm30 a SD a (.0p 0 m • r• AI O m AI- T 0 Z Z Z H 01 Z z Z A D O > • 73 rTd > m 3 N M o Z rn O En A CO d o 3 > 1 Z ze m Z 9) j m m O e 1 D m O z D z o • I r I Z 0 o O rrr- -. p 0 3 Z z Z z m 3 Oo m - m -53 1 z= CO nI c- 0r-20 o O cia ci m u -o - Z 2 I I 0 0 O V) 0 D = Tic Ai . O * me m z z m 1 < 0 Zo m z -I°10 O o zz m °ma CS 4 o 0am CD 0 CO 7ZO O I r - 0o in o ooz a v TI V m ai 'U ! co ;m � c o CO o '0 Zm a 1 OA D 0 8 o m m a o CA N i ZA m III m O -1 0 Z O Z O Z r r i I -< 0 . 0 I o IC 0 Z y