Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
5.1. ERMUSR 04-09-2013
>"(44h Elk River Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: Elk River Municipal Utilities Commission Theresa Slominski—Finance and Office Manager John Dietz—Chair Al Nadeau—Vice Chair Daryl Thompson—Trustee MEETING DATE: AGENDA ITEM NUMBER: April 9, 2013 5.1 SUBJECT: First Quarter Delinquent Items BACKGROUND: First quarter delinquent items are presented for your review. The attached report has four columns: Assessments, Collections, Revenue Recapture (RR), and Write Offs. • Assessments are delays in collecting the money owed and is assessed to the property taxes in the fall. (This number will grow each quarter delinquents are presented and once they are submitted to the County, they no longer appear on the report.) • Collections amounts are those we send to the collection agency to try and collect after we have exhausted all our internal collection efforts. • Revenue Recapture is the program through the state where funds are collected from individuals' tax refunds and remitted to us, with the balance (if any)remitted to the individual. It presents an opportunity to collect funds rather than resorting to a collection agency or having to write them off completely. (This number is an aggregate amount of all funds submitted through this process.) • Write Offs are just that, they are amounts removed from the books with no further collection efforts being extended. DISCUSSION: These amounts cover items through December 15th 2012, as those amounts would be greater than ninety days out. If we have notice of bankruptcies or deaths through March 15,`h those would also be included in these amounts. The amounts of$1,085.00 will be assessed this fall for the assessable services of water, sewer, and trash. $3,354.76 are accounts sent to a collection agency for further collection efforts, and $1,311.91 are written off with no further collection efforts. (Both of these amounts will only appear on this quarterly report.) The bulk of the items written off are bankruptcy accounts that we have no recourse with. PIUEAEO 1t Page 1 of 2 [NATURE Reliable Public Power Provider P O W E R E D T o S F R Y E The year(s)-to-date total of$36,169.70 for RR is down from $47,779.20 submitted for 4th quarter 2012, collecting$11,609.50 as people filed their taxes. That means we collected 24%of the amounts submitted to RR,which is a pretty strong return rate. Obviously,this is the best time of year to see a large return on these delinquent amounts and there is much greater potential of collecting money through this RR program than any measure of reminder letters and phone calls. We will continue to keep you informed of these numbers through this quarterly process. For comparison, first quarter last year we reported $2,722.32 for assessments, sent$2,750.98 to the collection agency, had a total of$24,016.61 sent to the RR program, and wrote off$1,471.70 with no further collection efforts. (Last year,the prior 4th quarter RR amount was $18,263.35 and so we submitted more to RR than was collected to increase to $24,016.61 - versus the currentiS` quarter decrease mentioned above.) Our budgeted amount for collections and write-offs are $105,000 or.32%Uncollectible Accounts per Revenue Dollar. If we were to project our write-offs for the year based on this first quarter, and write-off an estimated amount of$18,000 for RR, we would total $36,666.68 or .11%. According to APPA's most recent published standard ratios (2011),the industry standard is between.20% and .37%. ACTION REQUESTED: Staff recommends that the Elk River Municipal Utilities Commission accept this delinquent amounts listing for the first quarter of 2013. ERE ' er Page 2 of 2 IPAMNATURE POWel9Publio POWERED To SERVE Power®roNtler r '45 . .:t V a) Y o 0) a co ua to • .J U C V a) O r CO rO to (O co ce co V m > U) 0 V OO)) N CO N C CC NN 6 N � 0 O co N U 7 a) CO n CO o �) U N C a) E co co a) N N Q a) 0 0 0 0 0 0 0 0 0 0 0 t .L .` 'O: 'a t t) U U o t t t t t t a) m a) a) a) a) .N a) a) a) a) a) a) co W W W W W 2 W W W W W W co C m co U V +O.' 1_ w N M 0 C CO > CO W > Q Q N Q Q Z > CO W Q W H W CO I- u) Et CO C U G _W Q CO > d CO I� a m z H r 0 i H 00 Q W O U Q m K rn 2 co U 2 N-W 2 0 > a CD I CO U � m 2 M a N- 0) CO N op up N-CD 0 CO r N 0 CO O O) N 0 U) 0 CO co r W co r CO) N CO N 0 CO r CO O (1) r CO CO CO r CO CO CO CO CO c0 N U) in U) N U) to to to to CO U) W 0 U) CO U) U) N U) U) U) r O J r wH co z ¢CO w CO z Q CL CO 11: W Z Z I- Z > Z N (0z Z Z w Z a Z z } O Z > 2 2 QQ2 a' W Y 2 W 2 f22 z < 2 2 z ow 2 Q W Z LLY VU Z W_ > OF U 0 CC0 Q HZ O W � O Ow C O HQ CC -J CCQ D ¢ 0 2 I Q UZ W (n —) W0 7C] W O Q Z � U I— LLI v W W YO � ZZ ZCCr u_ Zaw gc� (� Nw Z � w UHO U' 2N WWUU M < W V` oU ZN2 ZE ONCC W m W - Ma' Q) fn2 = — U LLao = WUD • Qr _i itccoo < W r2 > 00 Urns < 00) Qom 2N -- Q (°)p � Q (OO � � � H co (nooW 0 r 0 -, r0 W (h2 2W- W go 0 (nrW 0rW zva Z LU ON- CO o N V O U)%CO U) V' CO O N CO N O 00) N v co r N O) co N- (O NI n co o 0 V O O0) N- co N N N N CD CO N . N N N t \ 0 / k > � S = _ -- N r N N o rer 3 ea ( o ) ] ) t / t ) k ) ) t k t 3 = \ ) 3 § 3 ± 3 ! 3 3 3 \ 2 sr r- \ CO N L « ` G CO 2 ( > $ 0 0- w � G § & $ § ) < ) ) ƒ ( < ) § L ( ( § • \ 2 r r / r , r } / CID 70 0 L in- co t) = CD o ( Z )Tr r CD OD ( < ° m to to to r 0 Z ` I • z z m > z j co z \ z z ° ± z z z « z § rt 2 2 § § M % « 2 2 2 5 [ 2 % 2 OM zm \• � \ n \ $ ( \ < DO WI < ow < < z 0 \ u ( m Lu / eo = < o = < oI < 22 ( ( § $ � + ° ° ` / = 5 ° aE � uc ® nE 3 % & ® e & < >< c ® a ) L / § \ _ _ = g = e § _ � 3m � / ± o ° ° _ ° u » ° u How ow « mo = uj 2 / \ § / & K ; W cc \ ! E ° 2 I > 2 @ � � ¢ � § < < RQe 2 � � g 2 = _ ■ e 02 > ■ § ■ w { Moe ta0 w § e < ° u j z0N2 = eN < NO ro PNR CNN a0N o § = now 200 oau \ « r N / J N N N N N 0 2 0) _ N N • V r t M O a) a) 0) CO '> O > U N- 0 V CO u) r CO in O 0 O) V O a) N N O) O 0) aD0MO W 0) co 0 th M v Oi V co Ni o v (36 ui of > V O) N O N- r e N N Cr) 0 O co a) N a a MN- a N S a S C CO O M t6 O O N O s 0 co C a) E to N a) N U) C W I) U U U U U U U U U U U 't C 'S C C I: = 1 •C C a a U L U U U U U V 3 , U U U U U w a) a) a) a) a) a) a) a) a .�+ a) a) a) a) co W w W W w w W co W W W w co C C CO N w N _ N N CO H 0 H 0 H a H H Z H H u) w C H < H w U) a i co H > > - a 0 0 H cr 0) H 0 Z H N D U Q M_ o _ i Z i = 7 Z O) m Q - U N N.. O 0 V co W co < 2 m co V co N- CO N 0 CO O r 0) co OO) N r 0 r M 0 rO (O N M 0 N- CC) O CO V N 0 V O O M O J 0 M O M (O M O 0 0 U) 0 > f00 N 0 LL0') CO (17 tM 00) u') 0 u) W u) 0 0 u) 0 0 0 N _) CO LL CC 4 W N W CC 0 gni Z W. Z O Z Z H Z Z Z Hz Z w U w M2 Z 2 w 2 W2 H2 a2 z � w (n 'ao H _ - N 0 > LL W Z O U m -I Z W < E rt Q � (n � } � � O (n QQ0QQ _ ce w H2 WH H = O Qa' cc Hx Q0 W V 2W z W cc X > MZj 29 W Z � (nma' a 0 ? U 'Jm > zuNH) W WZH cc e., -amLow p EJ � � 2 Y V um QOJ HNy z20 Q V Q > NZ V aY LL n CI M zE (Oce Yaw tm (Hi) Oro zrw orm Hamm CC cc (MOW mm ¢ HrO O . N N N- V O W N u7 M 0 0 0) V u) O) CO O N 0 O 0 O N 03 w 0 0 N M M V V V dV' V V u) co 0 N N N N N N N N N N N \ 0 7 k \\ ® NWO - J - ® - ® \- Q Q & G Q o 3 co \ ) k { ) 0 0 ) ] ) ) e ) § k 3 W 3 W W W W I # E e j § 3 3 § N . $ H n 0 § cc 0 < U. H. CO e \ ) H H < > < H [ $ H m W CD\ m -J § k § < & ( ( 0 \ < q o I § H $ _ ; $ CO CO < 0 < ) - 0 eN $ r r N ( r m N- @ r r » \ m ) _717 01 01 LO 01 0 CO 0 r in U) m Lc) r = r m m ) C o ) z & � z \ u § ® § z � § 05 z _ § § m2 E } 2 m2 32 t ( $ L § z 2 � / ) ) nm Oct � / 2 < / & , ew W _ 2 , = w \ ( \ \ = 1H 5H Egw E ( = § o $ % ƒ ® _ / k \ ƒ = » wuJ o < m m � < = u = � _ = om < ° r u 7 / u = i § / ) z0E § Ew 2 � E ° � \ Z z ƒ / k § ) � 2 » / § ± I / | ( & o ° sm � = ° I ° � bfo _ § rz < 02 moo \ ZYN - I 0 W O 5 § ) a Rem ) j § 3 § ) c & $ k / ± ) ) ± § # @ to in N co co / J N N co N \ N CD co N N e v U) O a U r0 0 c) N O O O O O Lc) N U) LIDO OD CO Ln 0 V In O L0 O CO LO CC cd 6 LL) W W O co OD O I- O r V - N r C NHJ N d' CO N co O Nth- O � CO O Q' EA CO- CO S » a e UJ A dj 69 C p) o p) N N Ca O 0 N C N E co N 0) co N V O ,` 0 0 0 V 0 0 C) U 0 Z 5 V U U t t t t U V U V t i a) N .N a) N N N _N N N N 0 co N N co W 2 W W W W W W W rG W W W JN I 0 .Q'+ F a w I- NQ z w ¢ z z co o 20 co r x w cc 0 CO O () O 0 0 C1) O CO > W W W -) N 0 rf CO U d N r O Or LL -, -W) co r O Nr co co •n N co O co N 0 m r W co N co CO 10 r co co N M Z M O M M co co N ) ¢ O co CO ) o ( I >cj co Lh L) U L in U H 6 U U Z W - W I— N ¢= 0 I NZZZ CC0z Z y Z (,I — Z Z Z J Z Z z < z dJ > 2 ¢ x5 2 2 2 co 1.,_ z2 2 co 2 z1- 2 2 F 2 � K ¢ V > F'• ¢ W > J � Co CO x ¢ ¢ et cn C G 0 (n2 O w > zi ¢ m (I) W N x0 > 0 W Et W 2X0 >_ -I D0 a. NY ¢ XY > � Z cnd. > xJw WX > Z - > ? MQQ Z (h Exams igU � 0g } m W ‘I. 05 zop zrV Fmk Hrn � W �oY wrnC7 o ONY Oro F- oNOQ X0 Wa�D ¢ < ccoiZ aM W ¢ 0 -I D - t.` CZ grY CO ZX' cco W 2roco arm Yd II arm YN < Orm 0d W � r W � r < (n N0 0 --().-1 t O co r (p O N N W CO N co O Cr) r CO m (O N a) I� N n V (N N M 0 Cp (mo V O N CO CO O r N N N N N N N V rs w V O O O O N -. N 69 4 69 Q`J `J U 00 CO r V' to 0 N - O N- 04 0 N N d- O r O N M 0) N- O 0) r O 0 CC cC70 Nfi N_ 6 M uiN a Oro N re �49 Ss N U9 NMI N s� 0 NN C' O U N O 0 N C N E N 0 N V) N 0 U U 0 0 0 0 0 0 0 0 0 0 .0 C t C C N U U U C U U U U U U U U O U d 0 N 0 C) Cl) N N a) N co m N co N Nn al w � w w w w w w .2 w w w U) Q o 4; 0 o r ¢ H I- I- H ¢ w U) LU w Nnv > cn v Z H I- a H > g CC N w Z_ -J H U z w "o U § O G m K § 0 h- > Q a 0 I Cl) co (¢7 ¢U O u! r U LU > ¢ n CC m CO co co O O O (NO 00 CCO r 0) O N- W co N- O M to OD CO CO r CO (n CO N- r 0) co O O 0 in co O O 0 O O O M c0 co N N- CO CO CO CO CO CO CO V CO to CO CO CO CO CO u) O in to in 0) in to c0 10 in in to to In in co u1 in In U) N[) CU Nj 0) z Z r 0 z u! Z (~j) z aZ Z ¢ Z a > Z Z wZ Z CD 2 2 aO2 ¢ 2 2 2w2 O z Y > 2 2 C4 > 2 zw2 zm2 � Om W � CO 0 � F z O � J O ~ OmF C7 �co z¢ g w H ¢ 5 JO w N V) m x w J = CC D 0 Q m J > ca 0 LI mOZY w r 0O > WX � 0ao > ¢ X0 Q. CS iz » zw > - PUr ZU >LIJ O S w Y Viol- g U m ¢ f1 — w o O ¢ o m28C9 Q .2Q O °oY VOQ WvY COQ FegH — o -J oto - <,. H wco cc) zUrm 2 rNr mrw a 0_ 0 Orw O0 ) mv (n mrw -, N� w N CO to O N- r -+ r to N- CO V (O m co to r to CO co co co in N 7 r r N N N M 4 V u) in to th O N N N N N N N N N N N I cr • O rn O ((000 N N0 COD 17 N m N V > CO N 0 N V 0) ) N N O N W O V 69 V' M V! (9 69 N co r co O! (fit 69 V3 (9 E9 K3 (9 C co O O 69 49 6 0 N C O E L0 N O N N ¢ UU 0 0 0 0_ 0 0 0 0_ 0 0 _C c - C. [ 0 O t U t o t t t t t t t O N c) N N OW _N O _N O N O _0 W W W W W W W W W W W W V N Cu r N 0 m 0 C N H N N f0 N W H ¢ a H ik H Z ¢ w ¢ ¢ (/) C W Q > > I- Z H H > H OQ 2(o J X Q J ! ( z m0 0 N m = 0 Z 0) O 2 O O D J U r m m I 0 I 0 a.x U m H 0 0 U 0_ LO (~O W O O) co V M r 2 O N- co O) O co t 6 co f) co O r O O O CD 0) O O CO co N O D) CO r CO O co cr O co M co co O L co lM N n D t O co(D D co V) Ln LO co 6 N LO Ln 6 co N CC °) Z z z Z Z w Z z H Z m Z W Z O z Z N Z W � � � Z 0 ‹ Z2 In ^2 J W J Z � 2 - O > RAN Oz O Y } Xw w — ¢ Z � J w < c(2 ‹ J W ¢ IQ p 2 Q2 WOZ WHO J > O >' Z Do J y Z > m z w > O 2w C O m O-22 ¢ N U H Mx > W O = 0 § 12 066 :=1"= L> il. °N � W u W 1H 0Q OK H � Q � Z W H( HV V D CO Oie2 2 � Z C J W o EpwR, JrZ coz Ey H (roa HW 000 Om m mQ U O J 0 (OQ ZQ N mm � W ; R % O J mr (H � ri ¢ � � O ¢ O � r) W r . o . N t O 0) CO CO rn 0 0 CO N N m N O Lo N co in co m ((0 ((00 co LO co f` co O N N N N N N N N N N N co c w o m O CD C) 0) E. UUl O CN t) ` CO) V' NO co U) (ON CO CO co O o d' Cfl cri r C co V N CO r a) S Or) co c e N C0 E9 S S Vi fA N » 4, C `- 0 r N co O 0 to C C N E N co 0) N N Q 0 0 U U ` 0 0 0 C 0 C 0 ` C N t to t o N t t t N N N _N O) ow o cow 2 W w 0 W W W W W 2 W t O o C) O r o r N H r- a a. a w W K w > W w w 2z a Z Q U > a > > H Q 00 Z H Z U N 0 N 2 Q 2 ja C0 CO I- h F- F r 0 r N- U v) I- v m Q Cs; p CT) N 2 r co . N 0_ 2 m > O 1n ~ O) .0 Q a m ..cr M a c 0 tO O o O) co c m CO r O CO r co 0 CO r r CO r r r r CO N 0 CO N cO CO CO COO 7 O CO O CO N J co 41)) 0 1f) Z U) LLB) U) W U) CO 1f) CO Ii) 1f) W Z CO O 0 ct o t Z u) M W U w w w • Q 0 z I— O F ce CO I O z a.N 2 w 2 Z 2 w 2 w Z 2 w Z 2 Q O Q 2 W Y o 2 ¢ > 2 v W oz ¢ < W WC° WI - > 0 W Da � w Q W < 0 U W Z W W > Z Z W O - am w a ixo 2 > o c 2Y O - 200 YO mZ J � 2a op 1- 1— cc < 2 Q CJO -J W ooQ W r� 0 W A'$ m � JY JYJ !n F- Q qry f� m Q In i j0. O W00a W m > O o0 } _ r QO Z2 >_ tN QJ ? r } 0] Z Z 2 O -Q V O J U J N Q N m U W r Y O N O O O F- F- 1n J U c) F maw WW YM W -, O) 2 , N _ I- NH W r0 a' OW Wr W (WNW 0 0 <O CO N 0 0) O W % .4. CO CO N W O V CO In U) CO N j Lo 0 CCOO CCO CO 0 0 0 N N r • CO U u) r r r N N N r O) O rn 0 03 LO CD a) cN 6969 O O m N (0 0 co ID r O) co Lc) (NO !T- O cc r N cV u'i c) N. tC) d' > cu _N V' co w N to co CO"r 69 M.(fit Ut Eft (A fA Ut fA (A C co O N U W a) O) O 69 U N C a) E N N a) N N Q U 0 0 0 0 0 0 0 0 0 0 N d V U U U U U U U U a) N a) a) o a) o N a) co W (n > W W W W W W W W W cn V- M 0 CO CO d o H r r co Q H H H H EL 0. Q Q n. 0 in W N J J > a Q o_ > H ¢ 20 m O Q z ¢ a < m a p J co ) co () r H U Co w 2 , co co w 0 H 0 o o m a 0 M in co iN Co O O N co O co o ny co N in LU N N Co 0 CO 0 CO 0 0 Co M 0 M M co CO co V co O M M M OM M co c() co c0 c0 c() c0 to c0 c0 co to co 0 N co Lo cO in O LO in c0 co cf) > CO J H CO Y Q 0 IH : ce Z J Q Z Z 2 Z Z Z z ct Z Z Z Q Z O Z 3 W Z D U) 2 Z co 2 � Q U W W z W Oz > g W mz Oz � z � g O Wa > w o ¢ Uw 20 G In z H w W 0 0 , _ H J U) Z Y O p ¢ 2 L. a ¢ > (¢nma O ' > _JD ¢ jQ f2 > MO > � W D! (Zc, > W HH Q ,- w (V a. — O W cc ZH — w _l — mow 2 , w ¢ W W 2 > M Q a� 00 � Ht- R' Z Z Q Q V a' V1 z OZJ U) U MW — Z V Y nom ¢ Oc8 QNZ Q `np > rY U) o : UJa � � 2 V NZ ZL�I(,) OCCOoW rrQ m ° W mg = (W (°o < Coco W ) r W -, � 2 (0 � K .c (°na wrw 0 N 1 N V' V) O) CO N co O) co N pp N 47 co co co N co r O (y 0 Co O) N co O N CO nt V [Y C' co iO c0 cc) co co U N N N N N N N N N N N r r w o t 0 0 N C a n v v co N On CtI 0 r 0)) co O K (N O N W LI) 0 co 0 co•ct sr N V N N S a) re M M M O O• OD O •a- 0 W N O 0 N OM M O rr 0 N C N E in N U) N N Q N 0 0 0 0 U 0 0 U 0 0 0 O 'C C C 'C .0 Z U U t U N t .) t C U t U N N N N N ._ N N N N N N N cow W W W 2 W W W W W W W m 0 M O o O N V — O QI H r M d N c ¢ a = o a 12 a H CC l- 0 00 H- v o Q ❑ Q W ❑ 0 ¢Cc O7 W Y W w CC 0') d m Q. d d > Q ¢Z -`c cn 00 t~n 0 w c~i> H r Z o QZO 0 Z I- m Z ❑ ° 0 OJ .d J (n M cn Q 2 M in � m I Z O r N UU[) '' CO co c0� N Or M PO') r(n r r r sr C)) co � co c`') r r co o) O O co co O N M N co V) 0) CO CO M co 0 co co co cco o N co N cf) O co to 1!) Lc) O LL') V) to L) N- u-) 1f) O LL) rr in U) co H co 0 a a S O Q ❑-J r Z Z Z Z Z W Z a 0M Z 02 WH a2 v2 H2 2 0 2 2 2 DO ❑ W ¢ H w � a N J Q Y O Z W } Q 2o. � Q W Z W � ZQ 0 CO CWOZ 00)iZ gaZZ Judi WZ � wv~i � ? O ( H ¢ Y � � vWi � w ° � ¢ — Z —a, 2 ' 0 W Q Y O N 7 W Z W J R' Q o 2 W Z W 0 2 0 W In C731" 0- OHH } Q. Q0 Q07 � 1F�--- 2 > Z � co vi- J - - cc I— Ili M N ¢ -2' ° Ht- Z Kcnd 0 ' F (O , WcY KNO W v2 ZoY Zr00 WaoY O (0000 2F- CC QNQ w CI) O V J R� MJ aaOZ = a0 — QrJ QO MJ M ZHr0 HM [L 2 )n2 H )nY � U) W 0003 W Q )) Q HNN 0 W 0 N2 > rn W O co to N W LL) in W r N E O co N 0) Q) CO M M (r0 CO CO O N 7 O O N CO CO (0 CD CD N N N CO 0 N N , } \ / k \ / / / } }69 \ C•I 3 0 _ }69$69 ( 555 k}} Sr < ) ) d � � k \ ) kd � ) § � k � � @ 0 { kd \ ) $ 3A / 3A3> % 3 $ / e E \ 3A / W . = E 3374 C & \ ( k = H L co w H z < co = e 2 § > 0 CO G 0 ( 2 / } H N z o H ) 2 / 3 / > _ H 0 S § -J ) § Af / 5 \ ) ) r r •/ } ® r LI) =LC) m = r & r \co 0 in n r =up V- 0 r ( / k ( / � § 0 z < _ \ / � \ � � \ � A § §ILI� E / ± 22z' 0 < / _ / < 2 � / < & ( / W / ) Wow § 23 ® ( ( WZW � _ $ & § ( E a ) [ \ ( 3 § / ± > c > u ° < > 2xz < r * * I � - ez - = r u z > - « o = ate co co § c = » _ > ® & > L.G. ! u ( ) 5 ° " ° 5 f ~ } 22 ( Im § % a ) LL C) Ct H & co —/ > / B § r0 3 \ g k2A k@ & § ) 2 § _ < ± * ) keg { q7 en 0 en en co C1) / OD J N N CO •0) N N N N N N r j 0 co 0 § \ } k \ a6 cNi c.6 ) _ - &- S N CO G = C 0 to ai o N ) ® a k 63E� < 20 ° t t - / to / ~ § 6 , t k A3 & ) ) 0 ) w2 w2 ) / ) Ak / 3 3 0 $ , N } sc a 0 \ « + N H Lu H Co > > H ( f ( / @ < > CO < z ( ( 2 to \ 2 } � 0 \ / \ \ \ ! � a Cl) I / N r r 2 a r r r r 01 0 co Tr N )0 c0 01 0 k m = CO CO p e r to G G to r co U..1 § 0 g D w w = k 0 • lOcr z z 2 z $ z z ) z I § z cc z z z % z , 2 u 2 Z2 0 2 0 2 002 § u2 2 2 E ) , -0Y ) ( I > § t r0 e > < $ $ off � � < 0Z 0- � 0- « « < a _ _ = z < _ « _ « 2n � _ = 0z0 o zmuj _ = e � z z 2 aS / z g § = » E � ( e = � � � _ E _ + § ° ° _ _ ( ( CO W2 - eu oo � � u = ou = ƒ aa mu � _ ; 7u 2 ° u 0e _1 06 < ° � § k � ƒ $ 2 ) / 2 { § 2 k \ z 6b2 21m \ 22 ± � ) � ) ± uE2 / | _ _ _ _ � z = o z = y < _ 2 < 7 � e 0 » ALL ZOn \ CO % \ 2 Q ( 2 Yk ) 0c0 ƒ E6 0m0 ( = 2 ± � E < R2 § SE § 73 0) N • / 0 N N N § N r •N N •- a N a r o 0 N ti r 1 L U r CO m r N co r N I� N N r CO a (D 0)) O r CO W O O no O Qi r (O > 0 )0 O (9 CO V O O r N a N (9 N CO a O r K (9 S (A (9 (9 (» e r C O U N O 0 co C ra d E N 0 N fA(9 a) to 0 Q U .V 0 0 .0 0 0 0 0 0 0 0 'C U U U O U 0 0 0 0 0 0 0 O 0. O 0 0 00 0 0 0 U) _0 0 0 N N cow W w W W W W W W W W (n 0 4- O o N l() (p co O vt W Q Q H d rn H N d Q d H Q > > Q H H H Q W NQ > J Q J H Co H Q Cr K Z Z 2 -g H ~- _ c 0 O < Q n M U v C7) U.04_ m m u > z Zrj m W 0 N CO r0 Q O a co Ol CO N- N- N .N- CO r0 CO CO t`7 TN- 7 CO r O !o7 0 a4 O N 0 W M co co O O O co N Co ) N to 0 �U 0 � to z 0 2 U) U z to Cr Q 1- W > 2 r z2 CO 2 co 2 co w2 Wg 0 2 zg Zz z Im : m W ZW COW (7 = Z Z Et p Z � co H > � d W � > � Z QQ0 mQ QOJ ~ O� _IW QQ W W W gJ v pW < (Uj) FQ g =U' > Zom W � Z ZM = - NO z0 Q � W QUY H W v wIO woE p z moww QoU (7MW swit UnO. g Wog HaR� oZ } gig N � < 0 Qr0 w (o2 QoN Qr J zr° O (° 2 O ($ Y QOQ } (o2 -, , W Qr ° W inx NH (D O Et — cc W Q (n Qr- (n U' r0 Hr (!) � .�- Q) -, , 2 (nN W O N N co CO w M 0) n M r t00 N CO N N CO co r M 0 N N N N N N N N N N IN N r r ) S ft .70 (.0 H \ Foo, � • / \ co ) ® S } o 3 - - ® " CO00( [I§ } 555 \ < k / ) � ) 2 ) 2wfl . 2 k % # ) D ) $ g 33 = / % E ) & 3mke z 3 = / e W E / / \ § z $ H / } k Z & $ ° r ` E ( H > ® k _I CL a_ _1 < Z < k § 0 ) { g Z 0 H § y 7 U. ( > 0 ( CO ± ) § < LO A ) 2 & r e CO CO e G co co o \ L _ ©CO co co co z § G 2 } § co G ° § co = • 7 \ § § y / § § 7 § mow § \ k = / § � § 2 / § ( f ( a § ) g3 § 2m & » 22 CO + ` a2W § w § t ® = » c � 2 _ _ � < � ° i , = I g e > < eE oz « ..G CC = = o = _ � = e = ea . _ _ = i E a = = ma = YW < w � eon = ° u = ° < u ee z up k7 ± \ § ? ) W (0 \ \ ( ( tm w ± a $ ` _ $ 777 § 2 ± j ® = ` ® � CO W ° V ° @ ° - Er ± goy WC ° < ow ° H - < ° c f ° c ( ] S / zee = 0) S = NW Hsu ear mu TQ2 ONO = a = � cC CD CO 0 § t ® . CO G co 0 / r G r N co N N