Loading...
HomeMy WebLinkAbout2003-12-16-9:00AM-WorkshopBRAZOS COUNTY BRYAN, TEXAS - NOTICE OF MEETING 4 4: 51b BRAZOS COUNTY COMISSIONERS COURT WORKSHOP SESSION THE WOR STAT BRAZOS COUNTY COMMISSIONERS COURT WILL CONDUCT A (SHOP SESSION TO DISCUSS AN UPDATE ON THE FINANCIAL US OF THE COUNTY AS PRESENTED BY THE COUNTY AUDITOR. THE ORKSHOP WILL BE CONDUCTED ON TUESDAY 16 DECEMBER 2003 BEG ING AT 9:00 A.M. IN THE COMMISSIONERS COURTROOM OF THE B OS COUNTY COURTHOUSE, 300 E. 26TH STREET, SUITE 115, BRYAN, The County Courthouse is wheelchair accessible. Handicap parking spaces are available. Any request for sign services must be made two business days before the meeting. To make arrangements, call (979) 361-4102. VOL,5l PAGE 0 COMMISSIONERS' COURT WORKSHOP SESSION DECEMBER 16, 2003 The Commissioners' Court of Brazos County, Texas met in a Workshop Session in the Commissioners' Courtroom in the urthouse in Bryan, Brazos County, Texas, beginning at 9:00 a~m. on Tuesday, December 16, 2003, with the following members of the Court present: Randy Sims, County Judge, Presiding; Eric Caldwell, Commissioner of Precinct 1; Duane Peters, Commissioner of Precinct 2; Kenny Mallard, Commissioner of Precinct 3; Carey Cauley, Jr., Commissioner of Precinct 4; Karen McQueen, County Clerk. Attached is a list of the citizens and officials in attendance. The Commissioners Court met in Workshop Session to discuss the following topic: 1. Discussion and update on the financial status of the County. The County Auditor presented the financial analysis of the county as of November 30, 2003. There was considerable discussion between the Commissioners and the Auditor. Commissioner Cauley asked if draws from contingency could be tracked and if the Court was going to scrutinize contingency expenditures. The County Judge remarked that the Court may have to take a hard look at the over 65 exemption of $75,000.00. of "51 Page 0 The foregoing minutes of the Commissioners Court Workshop h ld December 16, 2003, have been examined and approved in o en Court this the day of n(r~~ , 20_Q4, in Bryan, B4azos County, Texas. ndy CourXy Judge Diane Peters C mmissioner, P ecinct No. 2 rey C uley, C Immiss'oner, P ecinct 4 Attest: r. Eric Caldwell Commissioner, Precinct No. 1 'l Kenny Mall d Commissions'?, Precinct No. 3 K ren McQueen C unty Clerk 4e4 M#~ VOL 51 PAGE ID, BRAZO COUNTY COMMISSIONERS COURT MEETING ON 2003 AT Tc Name Organization/Department y cs~- c 1 9 ? 1 i l A-y- n / C-A ~ f VOL. -f5i PAGE I/ BRAZO MEETING COUNTY COMMISSIONERS COURT ON C 2003 AT Name Organization/Department VOL 51 PAGE y~ti~ BRAZOS COUNTY, TEXAS MID-YEAR FINANCIAL ANALYSIS Presented By: County Auditor December 16, 2003 VOL 51 PAGE ~ 3 BRAZOS COUNTY, TEXAS Financial Report For the Two Months Ended November 30, 2003 UNAUDITED TABLE OF CONTENTS Page No. County A ditor's Letter of Transmittal Financial tatement Analysis and Overview I- III Assets, Liabilities and Equity 1-3 Undesign ed Fund Balance 4 General Fund - Revenue Analysis 5-8 Other Ope ating Funds - Revenue Analysis 9-10 General Find - Analysis of Expenditures 11-13 General Find - Analysis of Contingency 14 Other Ope ating Funds - Analysis of Expenditures 15 -16 Health an Life Fund - Analysis of Revenues and Expenditures 17 Comparab e Sales Tax Analysis 18 VOL S) PAGE ~ 4 Office of the Brazos County Auditor Brazos County Courthouse 300 East 26u' Street, Suite 314 Bryan, Texas 77803 (979) 361-4350 Fax (979) 361-4347 Email: Auditor@co.brazos.tx.us N 16, 2003 TO: T e Honorable Judges J. D. Langley, 85th Judicial District Rick Davis, 272d Judicial District Steve Smith, 361x` Judicial District ie Honorable Commissioners' Court: Randy Sims, County Judge Eric Caldwell, Commissioner Precinct Number 1 Duane Peters, Commissioner Precinct Number 2 Kenny Mallard, Commissioner, Precinct Number 3 Carey Cauley, Commissioner, Precinct Number 4 RE: COUNTY AUDITOR'S REPORT As required by Local Government Code Section 115.0035 we have examined (Note 1.) the accompanying Statements of Cash Receipts, Disbursements and Changes in Fund Balances of the varius funds in and for Brazos County, for the two months ended November 30, 2003. Lo al Government Code Section, 115.0035, Vernon's Texas Codes Annotated, "Examination of Funds Collected by County Entity or the District Attorney" states: "(a) For purposes of this section, "accounts" means all public funds that are subject to the control of any precinct, county or district official, including the accounts of law enforcement agencies and the attorney for the state composed of money and proceeds of property seized and forfeited to those officials. (b) At least once each county fiscal year, or more often if the county auditor desires, the auditor shall, without advance notice, fully examine the accounts of all precinct, county and district officials. (c) The auditor shall verify the correctness of the accounts and report the findings of the examination to the commissioners court of the county at its next term beginning after the date the audit is completed." VOL 61 PAGE .--~3 The Commissioners' Court has the oversight responsibility for the Statement of Cash Receipts, Disbursements and Changes in Fund Balances of the Brazos County General Fund, Special Revenue funds, Debt Service Fund, Capital Improvement Funds and the Internal Service Fund, for he two months ended November 30, 2003. Our objective is to express a conclusion on the correctness of these financial statements based on our examination. Because of certain statutory duties required of the County Auditor, we are not independ nt with regard to the statements as presented, in light of the definition of "indepen ence" as defined by the AICPA professional standards. However, our examination was perfo ed with objectivity and due professional care. The reports as included in the following statements are presented in compliance with Local Government Code §114.025, Vernon's Texas Codes Annotated, "County Auditor's Monthly and Annual Reports to Commissioners' Court and District Judges," which states: "(a) The county auditor shall make monthly and annual reports to the commissioners' court and to the district judges of the county: (1) the aggregate amounts received and disbursed from each county fund; (2) the condition of each account on the books (3) the amount of county, district, and school funds on deposit in the county depository; (4) the amount of county indebtedness and other indebtedness; and, (5) any other facts of interest, information, or suggestion that the auditor considers proper or that the court or district judges require." The reports as presented are not presented in compliance with generally accepted accounting principles and reporting procedures, but are presented in an other comprehensive basis of accounting (OCBOA). Should any member of the commissioners' court or the district judges wish a more detailed and comprehensive analysis and/or report, the county auditor's ffice would be more than happy to develop the report, or detail is available electronic lly by accessing the financial system. We conclude the financial statements referred to above are correct, in all material respects, or the various fund's balances as of November 30, 2003, and the related cash receipts and disbursements for the two months then ended on the cash basis of accounting. However, he county auditor's office does not express an opinion, nor is one intended to be expressed regarding the following statements, reports and schedules. This report is intended to be self- xplanatory. In c nsidering the nature and extent of our procedures, we have evaluated the internal control structure of the various departmental financial operations. Our procedures included examining on a test basis, evidence, supporting the amounts in the financial statement referred t above. Our procedures also included assessing compliance with applicable laws and regul tions. We believe that our procedures provide a reasonable basis for our VOL 51 PAGCO The objectives of an internal control structure are to provide reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition, and that only authorize transactions are executed, recorded, and reported in accordance with applicable laws and egulations. Nothing has come to our attention, which would cause us to believe that the any department has failed to comply with applicable laws and regulations. We also found no conditions that we believe to be material weaknesses in the design or operation of the internal control structure of the county's financial operations. However, attached are our findings. Thank Katie C County A Note 1. T Public Accountancy Act does not restrict an official act of a person acting in the person's capacity as a County Auditor. Texas Occupations Code § 901.004. Construction; Limitations. III VOL 61 PAGE Brazos County, Texas Financial Statement Analysis Overview For The Two Months Ended November 30, 2003 UNAUDITED Assets, Liabilities and Equity During the preparation of the 2003-2004 budget the anticipated Unreserved and Unrestricted Fund Bala ice for the year ended September 30, 2003, was $3,779,995. Based on the previously presented alculation and all other data assumed to be the same the actual Unrestricted Fund Balance (unaudited) for the year ended September 30, 2003, was $5,890,527. A difference of $2,110,532. It should be oted however that the original calculation was assuming a $310,000 reserve for Title IV- E Program;. It is anticipated that the actual amount of reserve required is approximately $1,000,000, a reduction of the Unreserved, Unrestricted Fund Balance of $690,000. The County has designated $4,217,99 for use during the 2003-2004 year. It is anticipated that the Unreserved and Unrestricted Fund Balance using budgetary estimates for both expenditures and revenues will be approximately $1,1000,0 0. Analysis of Revenues The current percentage of realized revenue to budget is 8% for the two months ended November 30, 2003. This percentage is comparable to an 8% collection rate At November 30, for fiscal year 2003, 11% in fiscal year 2002, and 13% in fiscal year 2001. While the collection rate percentage decrease the overall increase in revenues as been approximately 1.5 to 2 % each year. During the last three years the County has seen the County-wide appraisal increase 20%, while at the same time ommissioners' Court has increased the tax rate 5.75% from fiscal year 2001. Sa es tax revenue has remained fairly constant over the past three years(page 18). Currently the sales t revenue is 4.31% more than the same period in fiscal year 2003, which is 1.19% greater that the a unt expected during the budget preparation (3.12% increase). A onstitutional amendment was passed in September 2003 that allows a county to place a tax freeze on properties for which a "person who is disabled or is sixty-five (65) years of age or older receives a esidence homestead exemption prescribed or authorized by this section, the total amount of ad valor .-m taxes imposed on that homestead by the county, the city or town, or the junior college district may not be increased while it remains the residence homestead of that person" (HJR16 - 2003 Regular Session). Of the appraised values for the 2003 tax year approximately $612,661,097 was prope ies owned by persons over 65 or disabled that were able to claim residence homestead exemption. The total over-65 residence homestead tax exemption experienced by the County for the 2003 tax y ar was $379,793939. Th Chief Appraiser for Brazos County has indicated that $111,000,000 in appraised value has been added to the county tax roll in preparation for the 2004 tax year. This is approximately $480,000 i tax revenue at the 2003 rate of $.4350 per $100 of assessed value. He has also indicated that prope ies will continue to come online through March 2004 and that we will have more complete n ambers at that time. The official certified 2004 tax roll will be ready in July 2004. All other revenues for the current fiscal year are currently on target with the anticipated level of revenue. VOL PACE 7 i , the General Fund current revenue stream should result in revenues being $ 2,900,000 less than expenditures, which will result in a decrease in available fund balance. The revenue stream for the other operating funds of the County seem to be as anticipated during the budget process. Revenues for the Special Revenue Funds (page 9) should be $90,000 less than anticipated expenditures (Page 15), and available fund balances will support the shortfall. T Debt Service Fund and the Capital Project Funds appear to be on target as budgeted. It is anticipa ed that the County will sell an additional $8,000,000 of the approved General Obligation Bonds for he Exposition center this Summer, barring any further delays. T Health and Life Program (Page 17) that is currently administered by the County is anticipate to have an $860,000 shortfall in the 2003-2004 fiscal year. While revenues for employee dependent are anticipated to exceed the amount budgeted by approximately $170,000 expenditures are expected to exceed the amount budgeted by $1,100,000. The increase in expenditures is attributable to an increase of 100% in the stop-loss premiums and a continued increase in claims The General Fund has advanced $200,000 to the Health and Life Fund in order that funds will be available t meet financial requirements as they come due. T 2003-2004 budget includes $165,000 of anticipated revenues from the other parties that participate in the County Health and Life Program. It is suggested that Commissioners' Court work out an agr ement with the other parties on the receipt of the budgeted funding and as to how short falls and surpluses in the fund are to be handled as we go forward. Over the past three years the County w s called on to supplement the plan with $2,020,000. Analvsis of Expenditures At the end of the first two months of the current fiscal year the County has expended approximately 16% of its anticipated operating budget. No department was found to be in deficient status at t e end of two months. While it would normally be anticipated that the County would have expended 7% of its operating funds at the end of the first two months, upon analysis it is noted that Road and Bridge had only used 8% of their budget, which is normal for the department. The majority o the construction and infrastructure preservation takes place in the last six months of the year. A ditionally, it is noted that at November 30 only $2.76 million of the $27.4 million of funds provided r salary and benefits had been expended. This was mainly due to the fact that there are many posi ions budgeted, but which had not been filled. It is projected that at the end of the fiscal year that a )proximately $500,000 (or 2%) of the salary and benefit budget will not be consumed. It is noted that during the first two months of the fiscal year only $14,902 of the contingency funds that were provided to pay for unanticipated expenditures had been used. Due to an error in the financial dministration of the Narcotics Task Force grant it is anticipated that Transfers to Grant Funds wil absorb approximately $100,000 of the contingency funds. 11 VOL 5~_l PAGE 7 H ~a W Hz H ~ W H i-- U a ~Q W ~ e h W ~ Z O ~ i H 0 0 M O M O O M M 0 „ O ~ N IN 0 O N O O N I~ °0 00 00 0 0 0 0 0 Wn O C) r- O N Cn 00 ~O N O cp~ ,It 00 N d' M l~ N ~ N E9 O O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C) O kn O to 00 00 O7 Cl N v1 O O 00 M 00 Cl O to kn ~ U ~c 00 - M O 11 M d o0 Q~ r- O 0 0 0 O 0 O O tf) O N O N D\ ~t (DIN N 00 O d' O v) O ~ oo \O ~O O ~ ~ M O C) k1r) 00 110 cq 00 00 tf) W) ~c 00 O O 00 It It v) r- 00 N C~ 00 N 00 M l~ ~ 6 9 00 d m 't - d kn O N It O N C~ - M r- 00 O kr) n llO c- 00 - 00 v) It O O N N r N N ~ 6 9 M ~10 00 to 'IT 00 ~c 110 N 00 O kn r- O - v-) M It CA ,It 00 r- 00 v ~ O ~ It 00 110 N N C -T Oo N N ~ b9 b Ln A fi O N C/) Cf) ~ 1 C ~ U d V ~ ~ ~ N d ti U ~ ¢ N c N S", U U Cn O VOL 1 PAGE 80 O 0 0 N 1 M 00 69 O1 M t` M O 69 M N 00 69 0 O 00 M 69 00 N O M 64 H W H H ~a W W z~ oa H N ►-7 ~Q W b e W H O ~ 1 H 0 'o M 01 O M O O M M O > N N 0 O N O O N C/1 W la~l 0 o O 0 0 0 0 0 O o 0 O O O o 0 0 0 O O O O 0 0 C 0 0 0 0 0 0 ' o 0 vi o 0 o V1 0 o vi o 0 0 l~ O O 00 O O Ln O O O N kn M kr) ~c M O 00 6R V' Q1 V7 O ~ M ~ ~ D1 M O O ~D kn 00 Wn C1 M ~10 kn O O r- - ',O •--4 M M l~ ~D O O O N ~ M 16 00 O O N M d .--i d• C1 M 00 O ~ O kn d - M 00 kn r- N O kn N N M 00 cr~ H4 N M N kn O M Lr) M O O M d ~D kn It 00 r- kn m V O O - 09 lO dt llO C - O O , N ~ ~ M ~O l_ O O O ct - - 00 r- ~ ~ ~ ~ O - O ~t N ~O Q1 a n N O 06 W) o O ~r 00 V') I 0 0 0 M M t- N O N Ln M N O O C O~ In ~ t `n 00 n M O O O kn O O F v m O O ~10 110 O to cl~ M N 00 t- M M N M M O - ~O N N Ln Wn v) 00 m m O ' O 06 06 6R N ~i O N 69 N -02 cd O U U -el 0 O 0 m 00 M b9 Lf) O M 00 r` N 69 00 C` 00 kn M M EJ4 On N M H4 ~c m - N N O 00 O N V~ M kn l~ O kn 00 ~c O k1r) l~ O W Q\ Cl M C\ M N ~t 00 N O M in C1 kn N N r` kf) C` O N En W cd -mo U N cli 2 ~ a l d F N Q, m 5 L r c 2~ w . Q U x U ~ ~ ~ O VOL 51 PAGE 3 1 N H ~a ~w H ~ H c ~ U w t~ 0 H N w w U] e~~+ h w y .N O ~ 1 F H 0 O 0 0 0 0 O N N s9 3 O ~ O M t` M N O N 69 Ji M t` N O N 0 N M 0 O O ~ N 00 69 O O N M O N Ql~ U Q w ~ ~w 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ~ 0 0 N O N O O M v7 C1 O N O C1 N O - ,It Wn 00 N kn 00 N Nt N O~ tr r- r O v~ N N ~O ~ O O 00 N . ~ N t-- \.o O rn r- O v1 N r- r- Cl 00 00 \O OO M Ln N ~T C~ N to N O ~p O N - 00 ~~0~c 00 "t d' M - C1 ~t M Cl lp r-i r-i M 01 N O ~O O ~ N C ct O 'd' O O `O O r-+ M o0 N oo N O ~O W) M Oo N 0 00 0 0 0 0 0 0 °o ° rn N ~t ~ O cc O O ~p 00 O 00 M d' O N kf O N 00 N ~ ~O M p1 ~ N v~ N 01 ~ ~ o0 ~ O 01 N v'i N ~ 01 l~ ct O N N cd ~n p p cci U O 7d O . V O r- a N ~ `t ~ ~ ~ ~ ~ a! > w b Q ti Q U x x x 0 0 0 0 O O M O M O M N O O M N t` N Q\ M N N O d' p U cd AA w N U b a 1 i i I i O kr) M O tn 00 00 a H 0 0 0 0 N M 69 CN M M O 69 M N N 00 69 t` O O 00 M 00 69 N O M 69 w H H a W ~ A O co VOL~ AGE g'~ BRAZOS COUNTY, TEXAS GENERAL FUND ANTICIPATED UNRESERVED FUND BALANCE For The Year Ending S Fund Balance at October 1, 2003 30, 2004 Reserved Balances: For Prepaid Expenditures For Booneville Cemetery For Title IV-E Programs For TYC Programs For Indigent Health Care For Inventories $ 17,699,727 65,000 6,200 1,000,000 97,000 450,000 340,000 Total Reserved Fund Balance 1,958,200 Unreserved, Unrestricted Fund Balance 15,741,527 Restricted Balances: For Health Endowment Fund 2,362,000 For Operations and Emergency 8,000,000 Total Restricted Balances 10,362,000 Unreserved Fund Balance $ For The Year Ending September 30, 2004: Anticipated Revenues Anticipated Expenditures Anticipated Unreserved and Unrestricted Fund Balance (September 30, 2004) X ~ 00p~ 5,379,527 - 39,862,229 (44,080,224) $ 1,161,532 4 VOL 5 PAGE_ 83 dW z~a O O O ~ V Matz M `V N r O O 'Ly t- O O O V O 00 ~ o~ O N O 00 O C) 000 V N M 000 ^ ~ p Q ~t M N O ~ N Q b4 69 69 Q O O O O O O rt O O O O O O ~ O C7, O N ~ O O ) ~ O cl O C^ ~O oo ~t N m 00 Q _ M M N w O Yi EA 69 00 O N M O N N 00 ON M C 0o H _ le C) tf) N O W M M N 64 69 s9 00 ~c In 0~ 00 M ' ~ O N l~ N t- U "T r- M en 00 ~c O 00 0 0 N M N N 0 Qj L cu H W 00 M O rn O O~ ~D V~ d O C~ tn O 'NV N m t h 00 O h N M N N w L 6J >y d4 (~i 69 .O m 00 0 GTr O~ Cl ol ~ N C', r- kn 00 O N ti 00 ~n N N N N M N b9 to 69 A z w W W O H 1 C~7 E- o U ~ U it 0 Qr a~ Q I + G ci b k ~ U N ~ > VOL 5'_PAGE_~4 in r> 0 N C N LL rW Mme/ H ~ Z z~a O ICI W cn cn 0 ~ h M~ z M VOL 6 ) o O O O O O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o O o O O o 0 0 0 0 Cl 0 0 0 0 0 0 0 0 0 Cl 0 0 0 0 0 0 o O ~ M O - O O O W O O O O - O O- O O O O N O 0 0 0 0 0 ' O -V M kf lzr O O M O 'n M t~ N C C O O W O t~ vi O\ 'n O O G b en N I- o, kn aN M I~c m m rn 'n N 'n O o, N t` N N N ON v V i ` O = Q O ~ N -let 69 tf3 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 Cl O O O O O O O O O O O Cl O O O O O O O O ti 0 0 0 0 0 0 0 0 0 0- 0 0 0 0 0 0 0 0 0 0 C 0 C 0 ' O 'L7 'et M 'n dt O V") O O 'n oo O N O rn O O Cl O O V') O 'n O O W) O O O N t` CS It C~ V') ~c N M rn V) N 'n 0 O, N t` N N N 0 rn 0 0 0 0 W O Ef3 69 O~ O ~o 'n O M 00 rn V' 00 r- Cl ON M ~t 00 Vi ~ O O N M D1 O --O oo --a1 M M U .--~O 'n o0 ~ O 00 ~O ~t O O M "O N 'n 00 N M t- N M U oo ' 01 ' 00 kn M N O M 'ct 'n 01 kr V7 o0 O C 'T kr N ~t N t- 00 C) .p O M o W 3 F IA Ln M 'n N ~t O rn lC vl V1 ~D V' O O t` Cl A M V 'n O 00 r- 0 N O 00 N _ 0 0 0 \O V I- N O\ m m Cl N• t` O, N N M 'n 00 m N t ^ N 00 ~O l~ ~O N ~D m N ~O N o0 O~ N N t~ c~ 00 00 ~ N ~Y lD ' \,O '~t N N O N Vl O Q1 M --N 00 O O O v7 N~o t- M N t` O m 00 r- kn m O~ 00 d• V O ~D N N N ~t ~O M m O O O 0 M i., ~ 69 .C M Vl O 00 r+ 00 l~ O M Vl N 00 00 M 'n N d' M M O r- V' I'D 00 M t~ t-- C - O M~0 N O N N M't O 'n m O N 'n M M ~O 01 DD 00 O M O M V 01-- 'n t/j ~t O N N t` 00 C\ M M r- O t` O 1.0 00 'n O, N 'n „O N 00 N t-- O ~D ''IT m v7 N N 00 ~c m N O N N N N V O N O a~ O q N W L, R7 d ',y d4 69 d L ~--i O 00 O It O\ O V ~t r 'n O t` w 1~0 O O O 00 ~t O 00 00 N v) t` t` O M O 'n O1 O\ t` N tl- O ~ 1,0 V W M a\ = DN n O\ kn O 00 t` 00 ~ O1 w _ 00 'n O 00 N ~O D1 O ql:j 'n N '~t ~O M D1 u7 r- M l~ t` M O l~ 00 .-M N r O O 'n M O r. O N l~ O 'n 0 00 00 N C~ 'n O N O --l~ --N N 00 a0 0 0 O N Ff3 69 t7. ~ ~ U U a ~ w e a i a Vi`i' a 3 ° i Nw i. 'n U G U cd p 4. 'n O N O O v, ¢ o CU 0 -0 O N 5 fj, w m> Y C4 > a cn u p U i o tiw S P6. a~ u uHu u c~Q Q~¢ wa ti~ ao~~ o> M O d d L C 0 2 x r 0 a Fez ~I O O U ~ WW O M~z h"'I 0 0 0 0 O O o 0 0 0 0 0 M M O O O V) to O O O O O 10 "o 0 v~ 00 110 r V_ o 06 M M N oo O O O N C C ~ O ON M It It O h ti N 04 y v 1 O O ~ N Q 69 69 Os sA O O O O O O O O O O O Cl O O O O \0 O O 1~0 O O O O 0 000 to ooVI) 0o r r- O 7 M O O cl ~o O oo In In 06 N N O M O rn d' ON 't V1-0 rn 't to M M E d M h ~ W o 64 6R 69 6/9 69 rt M ~ O Vl 01 00 N ~ O D\ a\ ~ O Vl Vl N IC N kC I. b O O~ O d ~ C M o W ~ ti Fr i. d b 'b a W L CE 67 .d i., O LTr 64 69 69 64 6) 1.0 ~o O O N \o "o ~o ON ~T M M ON O ON O N tV 0 0 O 110 t- t~ N llzt~ N o0 N M o0 O M M O O O Oi N N l~ V' ~o oo t- l~ O M e4 M 'n 'n ON I, M N N M O O N 69 69 f/i Er4 64 69 ~o M v1 ~O V) 'n N N 00 o O N N t- vl 'n - _ V^ O On 'n H O^ N Cl r_~ I V ON N tr) eF , d' 00 C~ "D M V7 ri M N V V V 'n M N N e4 V' O O N 64 69 b19 69 64 69 4l l~ M O 01 N M M M N a\ oo 'n O O v~ N 'n ~n to ~O N V1 N Vl V ' O\ - tt r ~o rl 06 O1 r r O l~ O\ M 00 M N N N 'n en r. O O N 6H 69 69 V) 69 69 0 ~ ^d O Q ti O U N ~ sue. ~ ~ x U o s. ,ti Q o U ~ ~ t) u O N ~ O O m p rn O y m U o ~ y w y ro Q j i 0 o c s CIJ O 0 b0 } H bQ dD O QCaw QQ.~Ea'E~'H r°r U 0 O 0 00 'ct 64 O O 0 0 V1 69 O\ ON M N Gn O r en 69 en en M M N 69 O 00 N M r-i 69 6. __PAGE. o- VOL-9) n 0 m N 0 x 0 a LL W H ~ z z~a o~w U ~ W rA vi rWO ~ V ~ z M O ~ O ~ M , O O N .b h W y O C O < 0 3 H b d b y ~ a Q y O ~ O M O\ O ~ O ~ O S M S r+ IO O N II O I N O O N I~ 0 0 0 0 0 0 0 0 0 ° ° ° ° ° ° °O 1. 0 ~ o o v oo o W N tr 06 O M 116 N ~c - - N M N 69 69 O O O O O O O (D ~--i 0 0 0 ' 0 C C r N V) kn m to M N F's 00 O d r- 0 0 en O N O v i O M N ' M r- M l~ ~O N ~ N 00 C) kn 00 V) O O ~O M O l~ l~ V N t!l M V l~ ' O^ V1 lD 00 l~ I~ M N fJ9 69 O M O N O 0000 M N Vl l~ M ~o 00 ~ O V vs es O 0 cd of y U Q) -M > cn N b v~ Q " C OJ 4. N ~ o d - 40. o rzr ~o o wa~ ~ (3, O NO en ° O ~c ' 'n V 00 ~.o N Cl N 06 C; kr N t` a; O\ ~o r- 00 M V- l~ l~ d' N --eF I N - 69I b4 I's v3 s9 00 00 r V rf' H 64 69 00 N 00 00 7 V &SI 69 b S7 O w w ~ d 7d > W ~ U .d A ~ w C,.) Q ti ti ~ ~ ~ N N N N L o PAGE C404C4 ~ ~ co 0 d N Y 0 2 0 O n LL ~ W A rz 0 ova O O a Y'1 O b 13 ~ D ~ y Q O O N M O O N 6> «t h W O N ~ ~ M O y O C Y~OI O H O O t\rl O O N N O O N O O N C) C) Cl 0 0 0 0 0 0 0 0 0 O O 0 0 0 0 0 0 0 0 0 O O vl O h n 't cl O _ r- u> O O N O ~--i 00 N~o 00 It 00 N lc N 00 O N O M t r` l- N M N - W) r 00 N Vl M l~ N DD N N 69 69 O O O O O Cl Cl O O O O O Cl 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 00 M N W) W) O O O It 'n It 0 l- 'It O O O O ~O 06 N~6 06 M 00 W A N 06 M C O M O O .0 N M N - d t` V') r- C` M N tl M N N 69 b9 69 ~O M O, vl O~ C~ ' 1.0 t- W V N N \D r+ ' 00 O M Q1 ~ V1 It M ~o C\ r O M 00 lp f` a\ n - "Zt 't V M d' t` V) N ~o n O M In 00 ~o - 00 r- lG N M Cn M N M N .-i 't m 69 6S 69 (2\ r-+ 00 M O~ O N V) "O M - N O t` ~c N N O h 00 \O - O t` N It W) M N 00 "o V) l~ W O~~r--~ ~ N~ ~ 't r- M r- O O O k N M W) '!1 W N N M IT N --cp N a\ 4= N ~t ~t N - Vl O~ 0~ N r N 69 fs t~ - T vl 1~0 O N N N 00 O ' M~ --r- N V O O N 'n S O N ~C 00 ~o N M VT M O N ~D O M 09, lr 00, ~ r-~ cl O IC O 00 ~o m 01 00 00 C1 00 M kn m Vl Lr ~t e-ti ~z N M - - N r Cl~ kn M O O N 69 69 69 N Q1 O N r- 'n O N ~C 00 N O t` C, 'IT M O 110 l- C1 ~O t` 00 V') O M O C~ O~ 00 r- V \O V V'1 'n cl O O 00 N rn V') rn N M 7 \O O C, o0 00 rn O110 06 M `O N .--1 M - - 00 l0 O M M d' N N GO) l 69 6'9 O N ti y ~ ctj ~ w Y _ w „ w ~ cd F" t a g a~ o b R; wCIS T ao ~ o ° U o F A, Q ai O w t U a~i H 0 n> A n Y G a o o o a p o ~ v~ cl v~~.add.~UU E= Uf~tiv~ »v~C7 a i A VOL 5 PAGE ~g 0) Ur W A z Wzw F O O V ~ a b b O a ~ CQ h Q O O N 0 O N b W CC 'w+ O M CT O W O C O F b O ~ O M O O N N ~O O N O O N O o " o 0 0 " Cl 0 0 0 0 0 0 0 0 0 0 to W) O O O O O O O O O O O O O O 00 N k!'1 O O O O M 00 0 0"T O O O Cl) 06 O 'i kr 00 N t-~ Lr O O 00 O kf) O 110 00 ~o Itt 0 O O M N ~O ~O O to M 69 69 69 O O O O O O N ' N 00 DD O O O O O O O O O r- M r- O O O O N vl O O O M r r- vl N O O O ~P 00 O Lr 00 00 N N 116 O "zi, O O O O O O n r- - W) N ~10 ~o O kn m b9 69 69 ~O IT M Cl) 00 00 \O N M 00 00 O N M O 00 ~O 00 ~ O~ ~O _ lc N 00 V O a0 N v') O I ~t ~t ~t l~ kn O 00 Lr vl ~ M O N Q1 O O kr) 65 69 69 N O O N 00 00 ' er 41 O ~t D, N O O O O\ kn kr) ~C oo N vl V) O O N N eF l~ OO O\ Cl v'- M O N C~ O 00 M N - O O O 00 00 00 M N O\ M \O M Cl) 00 V' N 00 v') V) r- O1 M N ~D M Gn 6R 6'9 i 00 l- i Cl) ~t O 00 N O M r N 00 V Cl) O 00 O O d' 00 kn 00 00 M 00 C1 N r- 00 O 00 r M O O1 ~ r- C1 h r- 00 O 7 l0 M 00 O -00 7 N ti 69 69 69 M V 00 00 O ' ~ Lr) "o 00 N O a, N 00 oo ~D 01 V '/1 --O O1 --N ~/'1 N M l~ 'n O kf) N 00 (14 00 C1 M 00 r- 00 ' ~O 00 N M l0 r 6n N ~ W') Cl) 'n ' N N 00--Vr N M cr M O r 64 69 69 0 y O ti U b ~ w o o o C7 u N p, Q, w cn w Gl' > al y U b > s, Q. u a) C13 p, o o A' w 0 0 ccl UQ) > * j CO Y cd O U Ri U J".. cn 'O a) ctl O W w i O ~ O 0 " U U O U O U W U R O O O N N N ~ W W a i a~ Q GY v] V] ~ E ~ VOL 5l PAGE O W~ F Fzz Ww z~ca O °z O ~ W b O b N ~ M ~ O ~ O y N Q~ M y ~ W o O W M H M O O N 'O b C W w O W O 'o 'N O O N d' N ~ N O~ ~O O O oo O O 'n O O O O M l~ 00 V') O ~O M 00 ~O M O~ M w It --i 00 O\ Lr) C) 64 bR 69 M ~ Vl M l~ M O l~ V O\ ~D M N Vl 'rt M O\ 00 N N N vl w m O, O, M M ' O O cl N~ O O M r r-- N N r- rn " O W N 69 61" 61" W) O kr) rn o ~O O d' ~O M ~t N O 7 ~O M N d' l0 r M O O l~ O\ M ' r- O M r- 00 V) r- ~D N IlO r- ~O O l~ Okr N M N 00 00 .-r M W) l0 O\ V-) 69 s9 6s 00 ON l- r- O o0 00 W M M In r-' Oo ap In l0 Vl 00 00 M o, r- ~ ao O\ In N 00 .--i N l- O h 09 00 C~ M , w M r- n oo t- N w .c 'n in W') 0, c- rn W) 00 00 1.0 C, t~ N m C, U.) FA 69 N ~O o0 W O t- o~ ~O O O V) o0 00 DD O\ 'n O~ O l~ N N 00 - 00 eF O ' M M n 7t V') O~ M N v') O M t-- 00 ~ O 00 N l~ In i . oo O ~t ti N O M 6A 6s V], H 00 t N N N M Ln o0 \O v') ti 00 00 O\ N M 00 V) 'n \O d' N ~O 00 N N ~O "O O 'n 00 O U u> M In 'n 00 O\ ~O M 6R E!9 69 iL O -d O O o w O H FU _ O U o U O N O. O C > Gq cad p a~ F c O o G7 (D 0 o U 'C w vii ti Fy cu Q a cj O cd cCQ bA e ' ~ q O~ . ` n c O F Imo., ~Oh O u O O O cC O y u v u F~ U a O a~ yy z Pi O U O 0- (D w c O X 0 0 n N U X U VOL 51 PAGE q4) Fzz Haw W °z 0 ~z 'b O + b N bA d M ~ N Q b .a. O Q~ M W o L" b O L•0.1 p O ~ q M W ~ r-1 H M O O N M 4) cn 'b N ~ O 'C O [ N W w " O ~I O O N 00 D1 N 0 0 0 10 O O O O O O1 10 M N M , O C\ It O o0 10 o0 01 O O\ M Cl O Oo 01 O 00 M O v') O, V') N or eF O0 N O m 10 - Q1 v') N m 1!~ Vl r- t- O r- 110 01 01 bl4 69 10 10 10 N k N 'n N V O M N CN O kn 1~ M M a1 O1 10 N M M h CN 1\ 10 10 N N O 1~ Cl c\ V v'i 00 d:, 00 1D 10 O 00 N V7 m It O 0\ kn m el v') r- l0 C~ 1` \~c 00 00 ON -41 -41 -4, 6l9 69 l~ O N O 1D 'n ~o 00 ~ I'D 1` 10 m O N h V) Ln a1 O 1` N rl C i v1 C 60606 10 v7 00 C\ r- r- C) 00 00 C) - .-i 69 I 69 O V' 1` O m In U O N V) M(01\ 01 M - 00 10 m - - O1 "o 01 1- C~ 10 o0 o0 o0 l- DD M N lr o0 I O O N u) - 1- .-r 1D 00 M 'n oo I- 10 M N eY - m N O 10 M IT V) 10 10 O1 kn kr) 00 1p 69 b9 O N 10 N 01 ' 01 t` 'ct V7 N et 10 h M h ~ ~ l~ M 00 M ~ ~ O l~ 10 1p oo ~ M 00 1-- 1-- 10 1-- M 1D 01 10 O 1p r- 01 N V' N "t M r 1p v') oo V V r- V (o 't N N M O M B 10 00 N d' (=1 N •-r 00 V4 V) N Vl O O~ O 1- N C, 00 r- Cl It ON O, M 1-~ 4 O m-i M [h M 10 N O N 10 N O O N M O M rl V') l0 V) 00 M m 1- F/3 69 O Cd d N o o C'o UUU 0 o ri U ~Udd U a Y u N r ~ ~ a a~i oA ~ ~ O U ~ O O O b O . ~ U U C~ti ~ ~ H/ V /ii U 4 4 U -4 "t ~ - O 01 00 N O N O 0 vi kn 0, tn X;;CCD 1 O 1 N 10 r-I d4 69 01 - l O 1-4 kn rn 00 ~ O O 00 N r- 0 00 O N 10 691 b9 t- ooo N V~ M Q\ N 00 rn v- 66 1 69 N O 00 1- M 00 01 dN r 00 in 1N0 O 00 C N 1D 6e 69 00 00 00 Q C, ~ 00 00 M 1- 1- 00 N kr 66 69 N ~t 1- DD 00 U) tn r) C~ C14 01 - O 1` t- I N to f/9 I 69 uJ S~ ~ O Cj N O n d W w w VOL 5l PAGL q I N LL 06 1-1 O a t c O X w o` a U X L~ Fzz ~Wa o a °z 0 ~ COO ~z "O O w 'C N bA y O ~ O N Q ~ O M W O O M O W C ~ M O W -4 H M O O N w r~ 'O N ~ O b O ~ N W w O W O O N 00 0 o OOO o OOOO(= OOOO kn o v) M O O O O 00 M N ~o O t- I ~ O~ ~O M O l- IC O~ C,\ N O- 00 O r 00 M ~ ~ O O N vl O M 00 N A M Oi O 00 t` ' t V') r N ~ V') N t- N M O 01 ~p N N ~O M to N .-i Fi3 bl9 d9 69 66 b9 b5 us to qT M N O t- \D N N O~c IC O W) O M t- ~D in O (7) t- 0~ O O~ vl N It - O 00 ~O M M r a, O t^ et t-- O r- m t` V~ It M V-~ r- 44 p 00 t` a 16 qZ Vl ',O V'i N C}' ff 01 00 00 00 00 t- O Lr) O 00 N "T ~c - O It N t- ti oo 00 ~D - N N ~O big 6'9 bR 611, E/4 619, 6'9 b~9 ON Vi 00 'n 00 to M V ' kn N \,O O 00 00 O 00 N N o~ O N O~ rt t` O O O V') N 00 O IT 00 IT ~o ~c 00 N ~t W r) O \~D O to O H b O N O a O 'I N O ff) ON d' 'eh M .--i N V i N EA b13 69 69 bR 69 ~3 (f3 O, 00 N 00 00 I'D N V) O C~ O O ~O M M C~ 00 O ~D M l n M N N oo l~ ~O M ~t ~ ~O ~D O, M 110 rn 00 O Vi 00 M ~O N 110 IZT M O en IT kr) O 00 to V) M ~o 00 "T ct r+ l~ 'd~ M 'n N ~ N r .r f4 U13. b5 us b9 bR 6e 69 6A Cl) 1.4 1.4 ~O M ~D ~ N V) ~o ~D O N 00 kr) to en ~n M 01 b a M l~ N "D M o~ N V) V') O~ M O o0 O^ ~D M 'n O~ 'n t- lq N ~O O D1 t- N %10 V1 N 00 M V1 N kr) V 00 M N 1n ti .--1 fV V i M ~O t~ O M O ' O~ 00 t~ O~ M r-' ~O In ' Q\ O r O Vi t- C~ N O N O V') M M M v'i ~o N 0\ ~O 00 Nt rn d• r N r- M t` M o\ r- V1 11 M d N N 00 Vl t-~ O N N M r- 00 00 M 00 d' M r- ~o - M + 1.1 'n .--i N a\ b14 6A d9 G9 ~3 EH d4 bR _N Vi O LL u dS O a~-1 N y O ~ H r. a C O v y C O a) N o ° A x a~ y F x U o' U1 w ccli o a a s~ Q W L) 0. A, W U `rC P1 W W 7 U W w E* C7 V OL 5/ PAGE W EW..,ZA O O U O W N~.,L7 W ~ Z b M O O M N b O C7 N W i.i .CJ 0 0 w o N h it V C~ a O O O 0 0 0 0 0 0 It C) 't 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 O O O O N O N N N O E!~ 69 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 vi O O O O O ~i O O O V~ ~ O N ~ N M N M ~ O M N O 69 f/9 O O O O O O O O O O O O O O ' O O lr~ O C ~6 ~ O N v ~ M M O 69 b9 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 0 o ~ N N ti w A 00 b o N CIO ~ O p N ~ ~ cn ~ N N U U 'C O U O IT- s c d 1 - - H 0 C d b~ b^ ° Cl, a c°, , tj) ¢ ° o o a s U U a ti d cis c/2 U U U a x = N O r-1 bR O O r O 69 M VI) O O O 0 r-i ul4 v A a~ 0 C7 O b O a w 0 o VOL J-1 PAGE, q3. ) U ui U) vI o W D LL W V zap W O N IL LL L) 0 aw cnvi0 N W Q Q O O ~ O ~ N 'b O E.QM w ~ h ~ W O C b O b O ~ M ti M O O N Q 'O O ~C N Y, C~ 6i .C w i, O' O N a o00000000ooooovi0It o 0 0 o o o 0 V) 0 dt o o o o 0, 0 00 N O O v1 O O "It (::N O 00 I~o to N w~o Cl w v) v> r O N E CT ~ OC~ en M- ~o M N M C1 W) N V fV N N N l- Cq N - - - FR I 69 0 0 0 0 0 0 0 0 0 0 0 0 0 0 V' 00 O O O O O O O O O O O O O O 00 l O O vl C C 0 0 0 0 0~ O O O ~O 00 O O O N v) V) V') N O V) O 'n O N O N .--rA to O ' ' ~ M O v1 O O ~ ~ O N N ' l~ ~ T rn N . . N 1.0 M M N N f/9 69 ~z G 00 h O O V O ' M ' ' - 00 00 r- w 00 G O N O ~O ~o O r- M ; N "It V1 00 N oo N O M a a N~C~ N N 0 O N rl~ C4 0 0 N N- O M ~ ef~ 00 N bR 69 C, v, o, o 00 0 00 0 00 110 ~ ~ 0 ~ ~o 0 ~o ~c 00 M o ~c 00 N nj 69 69 !F d' N 00 0 C) f r O M O O~ ~o ~t 00 O O M Q\ 'n 06 M N 00 r- N ff) N N 07 r- O N M b9 69 0 F y 'b 0 0 b D E U ~ Cd Q) ° (U b 14 p' cd ao ~ ° U VJ V-o 1--1 N y > 6) b~+ a o ' ti N H ~~10. fA -2 o oU N a~ o o o (1) CIS a C/) Gz, a V) ~ cz d d U U H a¢ U L~ - v> oC-) » ~ C7 VOLIPAGE ~ b O H d. ~O d C to b~" 00 et O ~ Q O M N Q ~ O O 1 Q M 1 M h ~ W ~ Cl) LLI C0 W H ~ ~ o U. > ui f- Z X W O I.L LL VOa y cn 0 N >Cf) - W m Q a° 1 y C b O O b O p M 3 W ~ F M O O N M Q ~ N O W N L Cd L O W O O N o~ O Vi N 00 00 W 69 N O M N 69 N M M DD IA Cd U a~ A O O C\ - W) OO , M ~--i O v O oo IlO -1:1: N - ~ "o en 'IT In 000 O O N N O - 69 69 yg eq C) ' O ~O O O O O O CD ~T C) IT CD Cl ~c en en Cl O kn O It 000 N Q~ N In ~O 69 EA y9 i~ ry I I I M I I I M 00 00 o 00 ti ~Y M O N Vr O 00 In In O~ \O N CN t\ C79 ti v'1 N O M N N en 110 " C14 en 00 M It Q^ 69 E9 (y9 to q- M 00 O N O rn W) b oc i 't O n r N C~ 00 N W) 'IT ~o V i to CN M 00 N kn \O N -4 7 65 E9 69 00 I I 00 I I I I 1 O M l~ a1 N O M N W1 l 69 6A O O cC W n ~ r-+ es N N 0 vi ~ ,p C'i F x00 cl ° y U P4 U .c o b a ~oopo00 U ~ ti W 0 0 0 0 U o U x VOL 51-PAGE, ~6 65 M O O O O N N O N O .m o M 0 N L E E 2) y Q_ 04 Qc O d M V) ~ L C = W gco y j R } 4)'0 1- L m r ~ c L .0 W w v0- N ` u1 V i w cn m = c w w G L CD K LLJ CO w m H O R N F d y C = (D !0 ~ m E o L.v O .v LL L„ ~,O`$ ~aaV C m Q C Q r- ~c -O-O tn 00rnvv, ~c v v i M ~o O N 00 N O\ O\ M Vl l- N C\ 00 r ~ O b V') N O N cn O- rn O O v1 M a0 M r- rn 06 O 0o M kr rn kn Vl 00 00 l~ ct ~O ° N kn O N 110 ~O O \0 I'D vn Vl O ~O Vl M d M O M N N Vl -r O\ r` r- 00 i.. y y O O a a 0 w boq 69 M O 00 r- '~Y N N 00 N O N O N o0 "O 00 ,t Cl l- 00 M Wn O M 00 O 00 ~O ,p O M t .-I ~D 00 ~-r ~ O D1 00 U y M a, 00 00 ON U O\ ~ O N N ~ O\ \~D ~c O; p O M O v) N Cl - kn O 00 Cl - ~ W M N M V V ~ W y O ~ ~y O N ~ O w 09 69 O O1 M r` 'IT M NC\ V' ~c N M O O O O O 00 00 a0 vl kn N M •--M O\ M O\ ~c - O kn 1~0 .--O\ O\ l~ 00 i l0 O\ l0 qll~ M q~t 09 n M 09 cl C 00 N O M - O N V' rl 00 M , N [h 0 , r` V Cl 7 j O A M M r` O\ 110 in V) r N O\ M O\ M M N O\ M r- M C1 M O1 O N Vl N M H M kr kn V L aoA . y N d 69 69 ce ~ ie ie + N N 00 O N 00 O N O O V' O ~c cc O 00 00 l- O l- M ~O M O O 00 O V) O O O vl ~0 00 y, l- N O t- W) M In O O M O O N O O O vl oc O ct 0 N ~O O 06 N O tV 0 0 0 M M O It O\ 7 M Wn 00 kn m kn 00 M O 00 r` N O N O O 0l ~ y, l- Vl M- 00 O> O N M N N _ N 0000 v L ~ y w r4 p Cd ~ ww 69 69 O M ~ ~i W W W O W w z w ~ F a w~ w ~ ~ X w ~ z o F W F W Q r~ 7 a~ W p ro 9 O a z ° a O d d C7 a"i ° r; U U o C7 Fa Z W W W a; F o p O F a v ° a(u - p F a W O Z O U W W a~ ~ k a~ ~ 2 V a w 7 O z rz- , W rn w 0.~ fy O ] 01 Q 1 d F E W Z E•; F F F VOL 51 PAGE ~ U ~ N O 0 N p N 0 -o 0 ~ c ~ o a w cd o -0 W C/] U N LU F O U O Q M~ W U) Cl) J z Q F" Cl) J Q N W J m Q Ca G V V L v N M d F- L-0 u. O Q~ M l~ N l~ V1 00 N M ~O N M ~ o It 01 00 It m \o 01 C1 M 01 t- 00 x to M 00 N I'* M d' M Cl) 00 d' O ~c ~c M 1~0 M t- It Vn ~O Vl V'1 t~ V7 V') ~O V7 O kn rl ~ 69 6q rn cn to to 00 r- .T ~t ~o 00 t~ M o ~D In M v-> 1O l- V' N ~O 00 N t~ ~O r~ 17t, n "t t` O~ N N M ~c O~ ~O N Vl t` 00 Q1 d O M M ~10 kn m M 01 V1 to M O ~O W) N t` V) ~,C V1 kn ~C V) 1.0 M M O ~ N Goi 69 Fig 1,0 C~ M "O W) N N O O ~t 01 M ~ M oo ~D N 01 O ao M ~ ~ N ry O ~O O O t` ON ~ 00 M It t- kn to 00 W) \O kn V) ~O V) O l~ N bq 69 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 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 In In \p In ~D ~O ~O Iz ~D M W O t- C1 O ~t l~ V-) tn N N M N V'1 V) 00 W) Vl r- N M 00 N t o N ~ O ~c O N ~O C cr O N cl - N M Vi M O "C V) N - M 00 a,, N V•1 N 00 ul l0 kn l~ \O v 6q 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 y O O O O O O O O O O O O O M l~ l~ ~G M M M M ~O r ~O ~D O Rt r ~ 11'r 00 ~O ~ l~ ~D ~O ~O ~D In o0 w 6q yg O~ to O O O O O O O O O O 00 N kn O O O O O O O O O O 00 I n v1 O O O O O O O O O O N Rl M O O O O O O O O O O ~ l~ O r M M M M V l~ ~O 1n 00 ~D kn r- ~ ~ 1~0 kn 00 M 0 0 N N O O N O O N M O O N to a H 'F, o w w~ a a~ y, w~~ N m z a a O A w ti ~ l~ 00 6q ~t d' 6q M t~ N sus 00 l~ l~ 6q O O N III a w~ two U W 00 rn 0 M M 0 D\ O w z 0 co 0a N ~ O N N 00 VOL PAGE q