5.5. ERMUSR 10-21-2014Elk *rl. . =tft =_�
Municipal Utilities
UTILITIES COMMISSION MEETING
TO:
FROM:
Elk River Municipal Utilities Commission
Theresa Slominski — Finance and Office
John Dietz, Chair
Manager
Allan Nadeau, Vice -Chair
Daryl Thompson, Trustee
MEETING DATE:
AGENDA ITEM NUMBER:
October 21, 2014
5.5
SUBJECT:
Third Quarter Delinquents and Write -offs
BACKGROUND:
Third 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 the
remaining aggregate amount of all funds submitted through this process since
inception.)
Write Offs are amounts removed from the books with no further collection efforts
being extended.
DISCUSSION:
These amounts cover items through August 15th 2014, as those amounts would be greater than
ninety days out. If we have notice of bankruptcies or deaths through September 25th, those
would also be included in these amounts.
The amounts of $2,855.80 will be assessed this fall for the assessable services of water, sewer,
and trash. Last fall we sent $4,849.53 to the County for assessment.
Reliable Public
Power Provider
70
P 0 W I a 1 0 Br
NATURE
P O W E R E D To S E R V E
$252.08 are accounts sent to a collection agency for further collection efforts, and $351.00 are
written off with no further collection efforts. (Both of these amounts will only appear on this
quarterly report.)
The year to date total for collections is $9,537.97, compared to $6,637.43 in 2013. If you'll
remember, we submitted a large amount to collections for a single business that accounts for the
large increase in the collection agency total. The year to date total for write -offs is $3288.19,
compared to $2,275.15 in 2013. We had three bankruptcies and two deceased situations this
quarter.
We sent $13,485.04 through Revenue Recapture. The year to date total is $14,290.09, compared
to ($5,553.52) in 2013 where collections were so much greater than submissions. We have now
filed with the state a net total of $65,389 that will remain in the system until it is collected, or we
remove it. We will continue to evaluate the risk of permanent default on the accounts that have
the longest duration in the RR system and determine any amounts necessary for removal.
I have also presented the color -coded recap comparisons with last year, identifying the various
categories and the running totals. When comparing the far right columns for 2014 and 2013, we
had lower delinquent items in 2013 because we collected more through RR than we had
submitted, and that was not recurring this year, as well as some increased activity noted above.
Our budgeted amount for collections and write -offs are $105,000 or .32% Uncollectible
Accounts per Revenue Dollar. Our write -offs for the year are well below this number, at a total
of $12,828.16 or .037 %. According to APPA's most recent published standard ratios (2012), the
industry standard is between .10% and .41 %.
Per State Statute 13.685 for Utility Billing Data, the attached report is not public information and
has been excluded from the public copy and final copy storage of commission meeting
information, and the names have also been omitted in the packet copy.
ACTION REQUESTED:
Staff recommends that the Elk River Municipal Utilities Commission accept this delinquent
amounts listing for the third quarter of 2014.
Reliable Public
Power Provider
71
P0VEI10 ®1
ATURE
P O W E R E D To S E R V E
m
s
N
a
O
N
rl
0
m ml I�la
0 0
N '+�
d
O
U
a
O
N
O N d I-N a
O
N
Q
0
� E U L
o
N �
m m
« t 0 " 0 r 0 r 0
t 0. 7 a�7 n 0 �7
'c
c a v
C
d
E
c
v
s a E
a3
rc
rc
m
c
v
O
H
N
I,-
0
N �
c
d
a
s
40 tb 5D N
N b
b3 1
1J5 1
111 m
m m
m eN+1� M l
lP V
V3 �
� r
Sf. W
r't 5
50
0 0
N '+�
d
O
U
a
O
N
O N d I-N a
O
N
Q
0
� E U L
o
N �
m m
« t 0 " 0 r 0 r 0
t 0. 7 a�7 n 0 �7
'c
c a v
C
d
E
c
v
s a E
a3
rc
rc
m
c
v
O
H
N
I,-
M
d
m
N
Z
Q
W
W
Z
Q
¢
Q
wz
a a
�m
o
U
r
O
a
0
p
°C
z
��
c-
a.
d
Q
CD
M
N
r
00
CD
CA
CC
CL
L
CO
r
N
N
too
fl-
O
CO
O
r
d
Ci
CA
U1
�t
m
r
CO
O
N
COO
C9 0
N
O
N
�
{�flj
4s
bN4
d}
yg
64
EH
d4
C
O
U
O
O
U
c
(D
E
N
to
N
N
y
Q
V
U
U
V
U
U
U
U
lm
U
U U
U
U
U
O N
m
N
O
_m
.N
N
4J
Q>
[v
co
LLJ
W
W
W
LLJ
lU
Lk1
W
W
W
Ln
d
m
~
Z
Q
W
W
Z
Q
¢
>
wz
a a
�m
o
U
CO
a
0
p
°C
z
��
c-
a.
d
Q
CD
M
N
r
00
CD
r N
^C
I.L
N
O
Q
IIN
CV
r
N
N O I- co
• Cil CO C77 N co N
O
N.
EL
Q
W W h
> U)
a ? U
= Z
of
o a
m co
co
r CS N
co
a.
Q
LO W
d 4
Q
_ U) 2
C) r
N N
T T
O � if d CO
N N N N N N
C`7
ti
M
4
N
O
�
O
N
N
N
co
U*)
O
T
i
N
m
ay
T
T
L
la-
d'
O
•L
a
a
W
LU
co
LO
CO
a
U-
aS
o
C)
w
(°�
,
Q
T
N
CD
N
[-
N
OD
N
N
U)
�'
a
a
a
a
oc
a
T
N
N
z
a
(p
LA O
LO
O
=
W
O
CD
V
it
i)
(O
OD
d0
r
(qf(Op
co
ff3
t{3
CC)
a
69.
6%
AD
>
'`
co
ER
dN9
dN9
o
0
r
b4
_
8
LO
r
rl_
N
�
O
p
O
T
/`/N^
VJ
14,
co
C
T
T
T
�
T
O
M
T
r
O
.
U
N
C
N
E
N
N
m
N
N
U
U
•�
U
Y
�.%
6
G%
(D
m
N
N
_
.c
'ems)
VJ
W
[_1
W
_N
W
w
W
'd
W
LU
ui
W
IN
'
W G
W
ch
4
Q
O
N
N
co
U*)
O
T
i
O
(f)
T
ay
T
T
L
la-
d'
a
a
a
W
LU
co
LO
CO
a
U-
a
>
o
C)
w
(°�
Q
T
N
CD
N
[-
N
OD
N
N
U)
�'
a
a
a
a
oc
a
T
N
z
a
O
Qz
U)
O
=
T
O
O
F-
T
�
a
T
AD
>
'`
co
UUi
0
Q
o
0
_
8
LO
r
rl_
N
�
O
p
O
T
/`/N^
VJ
14,
co
T
T
T
T
�
T
O
M
T
r
_ C
4
O
C4
N
d'
T
C-1
co
LO
CO
c�
o
u7
o
C)
- 0 8 cD
N
T
to
CD
N
[-
N
OD
N
O
N
T 1-
co co
U
N
N
N
T
Co
LL
r
Ly
O
a
N
a
a
N
w
w
6
.-
a ¢
N
N
z
z
co
ce)
o
a a
0
z
z
=
m OD
a-
U
O
Q
z
U
Q
p
>-
4
r-
LL
U-
w
CA
:�
�'
O
O
'?
.w.J
ui
d
C
S
ca�
a.
(ND
W
co
co
LO
S
00
N�
toO
qtS
N
S
� O
�S
M
0o0iS
Er
LO
C9 O
CO
Ul) O
00
co
4 O
N
d d
W N
h
co
M
LO N
� It
O
N
cc
69
64
&09
691
T
Il- f09.
CG
N6%
64
Qq EA
t
6c�
•F+
Q
U
.r
(D
E
N
N
N
Ql U
U
U
V
U
U
U
U
U
U
U
U
U U
U U
U V
U
U
U
U U
N
N
m
N
0)
a)
N
4) y
N N
N
tiE2
m
w
w!9
w2
w
w�
O
LL
r
Ly
O
a
CL
a
a
N
w
w
> w
a ¢
N
N
z
z
co
z
a a
0
z
z
=
m OD
a-
acc
QtLLi
O
Q
z
U
Q
p
>-
4
r-
LL
U-
w
>
�'
O
O
'?
.w.J
ui
d
C
S
Op
(ND
W
co
co
LO
S
00
O
LL
r
Ly
a
CL
a
a
w
w
> w
a ¢
�
z
co
0
0
o
=
m OD
a-
O
M
r-
a
c)
0
ca =-
N. -
N
T
N- Y �Np 000 10�p r co OD GO T- LL j d� m
U-) RICO � O N CO tl LO to
UN N N N N N N N N N N
LO
I,-
@
�
O
E
o
0-
f
04
k
o
q
#
q
E
�
a.
0-
N
@
n
�
.
%
q q
u
w
°
a.
\
Oq
0 E
U)
U
#
_
/
<
.
Q
L
�
2 Z
2
/
2
/
?
2
k
/
k
Z
"0 F
20
a
o
I.
\
?
2
\
§
q
k
I
U
«
O
$%
k \
K
LO
c
CF)
I
6
f
W
\
k
q
\
-
\
- L
m
�
o
r
m
q
f
@
9
CO m
C4 o
f
®
9
$
k
?2
\
2
LO
§-
q
$
f
c
q
a
2
§
-
all
2
Q
.
f
&
(
�
S2
2
2
@
g
g
§
@
/
2
2
A
S
k
k
k
k
%
.2
3
e
$ w
L
w
g
w
w
w
&
@
�
O
E
o
0-
f
04
k
o
q
#
E
�
a.
0-
N
@
n
�
®
<
q q
u
w
°
a.
\
Oq
0 E
U)
U
\
2
<
Q
L
�
2 Z
2
/
2
/
?
2
k
/
k
Z
"0 F
20
a
o
I.
?
2
\
\
§
q
k
I
U
«
O
$%
k \
K
LO
c
CF)
I
6
f
W
\
k
q
\
-
\
- L
�
2
E
$
0-
�
k
q
�
.
N
.
�
�.ka
q q
q
k§
m \
a
Oq
G q
$ $ co Ln
\ /
&
C
�
E
$
2
\ k
k
q
$ $ co Ln
\ /
&
C
�
co
Ln
C.
CJ
_ 8
co
O
N_
f\l
N
N
(O
N co
d)
of
N N N
co co
0
N
N
N
N
N
LO
O
Y
4
L
C3 O
(3)
LO
'e
O
LO
CO
O r
N
co
r
Ln
I* O
O
(O
r
7
O
(fit
r• +-
cc
cd
r•
O N
O
^7
co
(V
s
r
>
Cr O
N
N �
Cr
t
9
O 6O %
d
69
r
64
r
Eii
69
69
CJ
ffl
ui
69
T-
di
64
N
63
C
O
U
- N
O
U
co
c
m
E
N
a�
N
N
Q
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
,-
U
U
U N
cn W
(D
lil
0)
ui
m y
W M
O
w
N
ui
N
uU
a?
W
N
w
N
w
}
OM
d
r
Y
C�
N
CD
Q
Q
°C
a
Y
a
¢
C\j
H
a
IF--
+-
C\l
Cc
a
W
Q
W
W
Q
�iti
a¢
0
¢
N
z
¢
}
z
z
cn
O
0
'-
ac
z
O
c~n
=
`�
�,
o
z
a
o
0
"i
�
cl!
'n
�
LO
m
W
oaC1
m
LO
m
LO
LO L
r-
r
LO
rn
rn
co
co
i
CA
r
r
co
r
M
�
Cl)
(7
LO r
Ln
C.
CJ
_ 8
co
O
N_
f\l
r
N
(O
N co
d)
of
N N N
LO r
Ln
C7
CJ
Q
co
co
co co
N
N
N
N
N
ti
M
Q
0
c�pp
N
N
N
CL
T
ch
w
-r
coo LO
O
CD
a
N
C
I-
?�
d
N
LU
¢
a
w
H
F-
�f
N
¢
�Na
Q
cn
J
�
¢
N¢
d
O T
X
O
J
O
N
r
0
a
�
�Z
d—
U
2
=
U
W
W
O
2
-
m
a�
U
¢
'C'
V-
u-
Cl)
Nr
LL
U r
wco
CO
U�
00
d-o
0
Iq
M
C�
N O
mO
Cp
$
vS
co
q
co
In
CD O
Nt O
r
M
O
CV
00
m
r
co O
w 0
LO 0
h
CV
N O
y
e
n
Ql*
It N
E{}
O
rKi
O
N N
&g
r N
�
('f it
V>
In
�A
LO
fD 4F}
6N9
�
&49.
�i
C
O
V
O
O
U
c
E
w
0
(D
d
..�
V
U
6
v
is V
v
v
v
v
o
v
O
(�
v
t5
N
(D
m
N
O
N N
N
Q1
Q1
d
(nW
W
_O
W2
W
W
WS
W
W7
N
Q
0
c�pp
N
N
N
CL
T
ch
w
-r
coo LO
N
a
N
C
I-
?�
d
N
LU
¢
a
w
H
F-
M
¢
�Na
Q
cn
J
�
¢
N¢
d
O T
X
O
J
O
N
r
0
ri
�Z
d—
U
2
=
U
W
W
O
2
-
m
a�
U
¢
'C'
V-
u-
Cl)
Nr
LL
CO
r
CO
CD
r
2
Q
0
N
N
CL
CL
w
-r
coo LO
•
N 7
a
CO
N
O t7
N N
e1' CD
N
U
d
N
T
CL
CL
W
d
I—
N
H
cn ¢
a
cn
a.
d
O T
X
O
ri
Q
cc
T
O
m
T
Nr
ti 00 0) c
N N N r N N
m
F--
a
Q00
N
Q
00
O
O
0
a.
O
v-
0
cn
N
H
>
�
cc
m
IL
z
w
w
_
O
co
!7)
N
Y
Z
Z?�,
d'
m
�
_
F-
}a
Q
Q
cn
t~A
CN�i
a
n
v�
Lo
m
0)
U)
cr
r
r
m
O
m
N�
V'
(O
<Q O
ccs0V0� 000
N N
VJ
T
T
1�
T
T T
000
O
O
U)
08
d O
m It
07 N
M
co
CD
N
r
I�
LO
CO
r O
00 0
O m
It O
N
N
ir1
r O
(O i!)
N LO
m (O
1l
t0
Cp
0)
m
O
N
tlm' I
�
l! EA
�
A
M
� d}
lf1
d'i
EA
H3
d3
t�9
fR
H}
Ff3
C
O
O
?
O
U
c
a�
E
N
N
0)
.r
,U Z
U
U
V
U
U C
U C
U
U
U
0)
N
?
2.0
N
N
? c
_O
(D
?
CO
w
ill
W
_N
W
W 2
W I-
W 11_
W 1.L
w
ili
w
m
F--
a
Q00
O
Q
00
O
O
0
a.
O
F��•
cn
N
H
>
�
cc
m
IL
z
w
w
_
co
!7)
N
Y
Z
Z?�,
d'
1
�
_
F-
}a
Q
Q
cn
t~A
CN�i
a
n
o o
Lo
m
0)
U)
cr
r
r
m
O
m
N�
V'
(O
<Q O
ccs0V0� 000
N N
VJ
T
T
1�
T
T T
m
Cl)
a
Q
Q
LU
0
Q
cn
>
0
a
z
N
_
O0
N
Y
d'
Z
r T
Q
cn
t~A
CN�i
(mD
Go M
Lo
LO
N
N
co
P!
r
r
m
O
m
r
N
r r
T
N N
rn
I,-
a
0
0
N
_
N
d'
r
N
.- 0)
t~A
CN�i
(mD
Go M
Lo
N
N
N
co
P!
ID (D
-
�M}
d
O N
rn
U
N
N
I-
N N
N N
T
N N
rn
I,-
M
a
0
n
0
W
N
N
Q
2�
T
O
N-
L
S
O
O
O
CL
rn
U c
cw
0
00
_
0
J
CL
W
NZ
Z
J
Q
Qco
m
m
2
Y
cn
8 2
O
2
p
Z
(n
U
O
CC
.i
Ir
rn
U
co
N
g
r
r
C!1
-
L�[I
Cl
3
co
M
n IT
T-
U O
m
LO
LL)
CO
LA
CEO N T Cl)
r T
INS N
Cp O
0o
OR
C0
T
T T
� {q
(D
T
''f"^
W
M
r
r
11
M
OD
N
O N et m
N f�
CD
Q
CA n
U)
ti
>
OD
co
M
O CA LA N
Efl EA Efl
I� r
ER
N
�
V
C17 LfS
O
d3
to
69
fA
6N9
C
O
U
m
O
U
c
m
E
N
N
m
M
Q
r
m
N
m �a
m, �t
m'
m
m ._
m
m
m
CA
W
ui
W
1W LL
W
LU
W
W
W
W
Cl)
a
0
n
0
W
N
N
Q
2�
T
O
N-
L
S
w
O
O
CL
rn
U c
cw
0
!-
(~JJ
J
CL
W
NZ
Z
J
Q
Qco
J
�
m
2
Y
cn
8 2
O
2
p
Z
(n
U
O
Q
w
Ir
rn
U
co
N
g
r
r
C!1
-
L�[I
N
It
2
a
n
0
N
N
Q
T
O
N-
S
w
O
O
T N
rn
U c
cw
M � N co t� CO
N NN N
co N N N
M.-
n
Q
w
11
!-
0
a
J
Ir
w
J
cl
8 2
O
2
p
Z
(n
O
rn
rn
U
_
N
g
r
r
co
M
n IT
T-
r �
T
N
r r
LO
r
r
r
M � N co t� CO
N NN N
co N N N
M.-
m
z
N
0
T LLJ
N
U
>
5-•
H
a
¢ _
O
O N N
d�
W U
L)
U
O)
U N N N
N N
O)
O
U
U L U
J <
u~i
¢
C
D O
=
IN
N=
U co
(c
?
¢
O
co
M
co
co
N
OT
U)
V/W
WC
W �U-
W U-
W
IJJ
W
��
W LL
W Il
a
3
a
U OD
r pp
In 'tt N N
N OD
r
(D
N
O 00
(
NO
(n')
OO
004 0
.
TCO
L!7
O
O
N(0
cc
N O
to 0p N (O
—0
N O
N
C7r
O
r-
00 r
m
�
r 6+9
d EA 6% 69
N Efi
r
iA
69
T H}
CC
C
O
mU
W
O
U
c
a)
E
m
m
O 00
rt (O
r O
T
N
69-
Nom' O Q
LO
N
o W
z
N
0
T LLJ
CD
N
U
>
5-•
H
a
¢ _
T
N
O N N
d�
W U
L)
U
O)
U N N N
N N
U
V
U
U L U
J <
u~i
¢
U)
D O
=
IN
N=
U co
(c
?
¢
O
co
M
co
co
N
OT
U)
V/W
WC
W �U-
W U-
W
IJJ
W
��
W LL
W Il
N
o W
C
z
N
0
T LLJ
CD
N
U
>
5-•
H
a
¢ _
T
N
O N N
d�
N
CO d O
h co
O)
U N N N
N N
c0')
0) CO
m
z
J <
IL
u~i
¢
U)
D O
=
IN
N=
U co
(c
?
¢
O
co
M
co
co
N
OT
U)
OT
co
v
In
T
C
a
N
0
CD
N
N
H
Z
d'
T
N
O N N
d�
N
CO d O
h co
O)
U N N N
N N
Q) V I- N
Cl) r w —Lo N O
r
N N N N N co
..
U)
N
Lij
H
Z
IL
N
CL
c0')
W
Q
¢
a
¢
>
U)
Y
m
a
MO
CO
r0 CrJ
(
coo
(n')
Q) V I- N
Cl) r w —Lo N O
r
N N N N N co
..
M
a
v
0
N
N
C%l
d'
O
�
co
O
Ln
N CD
L!} O
N (pO
N
U N
w N CV
LO
O
r
Q
r
i'-
r
O
cc
�
CL
ui
CC
N
Q
<C
mCR
Iq
(C
rC�
pp
r-
000.E
�� do
p
NO
�M
pp
C4
J
AMT
p-
Lf)06
0
f
C6
OO
0000LO
� p
pN
NN
�0CCD
O
O
Q�3
/coo
Mme}• V}
} 69-
d
) 60)'
=
U
U
co
LO
co
T
y
G.
M
Lff
LO
�
C
V)
T
T
\'J
Y
U-
c
m
w
Q N
N
N
N
CA
N
V
C
_
U
l4
N
N
O
cc
N N
N
to G
W 03 (IS
C
O OS
d Oy
L
� N CSf
G
N
CO LLJ LL
v
cu 2
LU
uJ
w f-
0 r-
._
LU 2
L L
W I- LL
i
W LL
W LL
W LL
2
a
v
0
0
N
C%l
d'
r
Q
O
co
O
Ln
N CD
L!} O
N (pO
N
U N
w N CV
LO
Q
r
i'-
r
CL
ui
CC
N
Q
<C
NO
~
Z
O
aU)
J
J
¢
O
U
�
C
O
O
Q�3
g
N
Ca'3
d
=
U
U
co
LO
co
T
y
G.
M
Lff
LO
�
r
V)
T
T
\'J
2
a
v
0
0
N
C%l
d'
r
Q
O
co
O
Ln
N CD
L!} O
N (pO
N
U N
w N CV
r Ch
Mj
CD Op
N � N N N N
••
M
N
r•-
O
r O
.•
2I
a
O
L
0
^^co
z
N
z
N'
n
�COpp
LONMN
TN
loco
NOOM
TO
O
M f- ON
+—
N
CO
CO
0
NO
� LO
l�MCAO
l COO —(D
LOO
M W
LOM
CO) r-
T7N00r.
V) C) I- co LO
MO
CO) LO
LQ .Lr?
I- N T
(lTLOO
N CM c0 CO
r-
Ln
C?
> CO. T—
(1) U3- E!?
NMM69T
69 fA fH
N
fo Eii
LON
TEA S�3
M 64613,T69
cfi Fig
Or
04S
ONN
(D 69 6c?
(orQq?r
N Efl 6s
N
C\l
T rEft
Q
z
r
J
z
69
c
r
cn
c~»
=
S
O
¢
Q
w
=
`�
¢
U
d^
oc
w
co
cUn
4?
co
LO
N
T
0
;Mms
}nGo�I
U
T
T
T
N
r.
C
O
E
y
N
N
N
C�
N
h
y
N
y
co
y
N
Z Oc
C)�. WC
oc
%?c
c� �wc
CSC=
Z V c
c?� )c
v
�cC
Cc
a? cis cco�
u?ro
yL`
a?��cLaL�
m�
a?N�s
u?�cac�a
a?
L
co U-
wc'3t —w
ww
ww
wcn�� — u
wLL
wow
Mu
w
ww.
.•
a
O
v
0
0
z
N
z
N'
n
U
0r-
N
T
N
a
0
co
N M
CA
C14
N
r N
n.
N N
N
LO N
Ln
C?
UN
0
0
CL
cc
co co
Q
w
uj
z
N
fn
Q
z
J
z
r
cn
c~»
=
S
�¢
¢
Q
w
=
`�
¢
w
d^
oc
w
co
cUn
co
LO
N
T
;Mms
}nGo�I
T
T
T
.•
a
v
0
0
N
N'
T
N
N S
0
co
N M
CA
L[?
N
r N
N
N N
N
LO N
Ln
C?
UN
N
N
N
co co N
co co
.•
0
&
.
g
O
q
.
@
q
\
0
�
&
Q
2.
R
Cl)
�
2
fq
co
f
\
cli
3
°
/
.
\
/
@
2
k
k/
n
®
O
/
$
\
\
c
CC
x
q 14
/
k
k k
cn
IN
$K$
\
)
$
\
\
/
$G
I6o
q-
q
L6
2(
%
66r -(D
2��
¥OD
60 R
as
6%
N
7
�d
2a
ƒ76
�
§
.
/
%¢$\2
f
»q - om
J
2 6ek R.
4s
§
k
/
■ok
vk
vk
@
vim.
���
���
�/
¥
@
k��
�k
ID
Z5
$ §�k
§�k
$uU-
MLL
wU
im @W,
wmR@L
WmRe�
uL
e
22
0
&
.
g
O
-
@
q
\
0
�
&
Q
2.
R
Cl)
�
2
fq
co
f
\
ui
%
°
/
cv cm
\
/
@
2
/
k/
n
®
O
/
$
\
k
c
CC
x
<
q 14
/
k
k k
cn
IN
a
&
.
g
-
q
\
�
�
&
Q
#
2
fq
co
o m
\
%
°
cv cm
\
U
q R \ �
N
N to co 29 CQ
m
&
.
g
\
�
�
Q
<
V)
\
uj
>
D
/
�
n
O
/
<
k
¢
IN
c
\
\
/
—
—
Co
—
U
q R \ �
N
N to co 29 CQ
m
M
N
O
LO
r
M
0
yam.
m
j
¢
Q
p
0)
o
w
W
LU
>
p
H
Z
w
>
cc
p
0..
a
N
0
J
a
—
Qa
x a.
UMO:TN
oW
1n LnN O
8C0
(O
00
OD
rM(Op
CANTO
i-
rO
NM
mOOMO
moro(U
O
C' (O
-iO
rOd)M
a -1,Itr
OM
Q�
C)'t M
r0) 0T
O
•—
CD
CVCVOLO
r
CO
>TrNr
Nr
Mln1pN
LAN
COrr N
ma
OD
{fl
MT
Ee � 69 6e
(U
TN
CV) 6%
�m MFA 6+3 6e9 (a
N69 69
6F3 6% 69
C %l (a
� 6f3 6% 6s
O
O
�3
lz
N
C
N
(n co
(O
O
CL
U
Ln
m
O
O
O
U
N
N
N'
tl'
T
c0
ti
E
Oro
CO
M
�
O
L
t!►
N
M
to
N
m
co
CQ
CND
co
01
_
UN
N
N
N
co
N
y
N
co
N N
N
N
N
N
N
CA
m
Q
U L
U
U
V
U
U_
U
U C
(n
bid U! :S li
W IL.
W cn U
LU 11
LU U) li
UJ
w
W U 7 li
uj
W It
N
O
LO
r
r
N
yam.
j
¢
Q
p
o
w
W
LU
>
p
H
Z
w
>
cc
p
> N
Q
a
N
0
J
a
—
Qa
x a.
N
Z
O
J
N
/Q�
r
M
ma
(U
to
O
LO
lz
N
oD
N
(n co
(O
r
CL
Ln
_
O
O
N
N'
tl'
T
c0
ti
M
Oro
CO
M
�
O
L
t!►
N
M
to
co
CQ
CND
co
01
_
UN
N
N
N
co
N
[�
N
co
N N
..
M
CL
W
N
In
O
o
O
N
4b
N
MO
(�
0
X
C 00
CO
m
d
N
a
T
r
a
/H/��
IL
Q
S U') M
o
CU
3
N
co
¢
>
b
w
-j
w
U N N
N
fM
CL
(nn
z
U)
a
d
Sr
SOeP
z
a
z
¢
p
rn �
CO
0
OOCG
0
C 660
LO It
�N W
0
r
6 c
Cc
OCV
Oi
COdr-0) co
0)06
o
rC\►N
cr) 60 6%
hd M
C11 6c* H9 E93
r r
Nm 69 69
(D
6g
#g to
09,
v'
Qr_ CO(G(1jN
— 69 ti3 69 6%
EANr
69 6s
ci:l 613�
0)
69
W
Q
6-
�
c
O
CA
N
(O
T
S
0)
LO
r
r
T
T
(n
M
CO
*N-
r
r
M
Lr)
(MD
M
r
O
U
U)
Ln It
c
rn Ln
O
LO r-
E
d 6%
N
N
W
N
N
N
C)
y
i
N
L
N
N
`
.i L
N
L
o 0
0c
ca�C
3�
oc
��
�
�3
N
viOy(L
w2u.
CU .m (L
u.i2�
0Vi
cu�u..
PLC
C/)
tU�
wU-
m�
w2
N
w
N
LJ
mm(o(��nro
LUa) it_
N._ro
wMLL
CL
W
�
In
O
o
O
N
4b
N
MO
(�
0
X
C 00
CO
a
N
a
T
r
a
/H/��
IL
Q
S U') M
o
a
N
co
¢
>
b
w
-j
w
U N N
N
fM
Z
(nn
z
U)
a
d
0
O
z
a
z
¢
p
'D
0
0.
Y
Q
z
0
z
z
x
o
m
vccoo
m
0)
m
W
Q
0
CA
N
(O
T
S
0)
LO
r
r
T
T
(n
M
CO
*N-
r
r
M
Lr)
(MD
M
r
CL
In
O
O
N
CV
N
«. COO cL)
O
LO
't
M
co M
N
S U') M
N
N
N
co
N
LO
co
LO
N
d t-- m
N
U N N
N
N
N N
CIO
N
LO
O
2
C
L
^�
W
Ut�,C
C) (D
NON
r(f)r0)
CG
O
rOCOCD
CC CR C?
O to
Cc: L6 U)
co 0 Cri
O CV r
C .0 .
00—
OD —1 Cq N
CV C) C9 NT
!�
0) 0 r-- -
rNrN
>E!]H9
lDN N
N� i!3 6%
NN C7
O 64 6%
CAC10C11"
NM lw 64 (64 U)
60?
COQ y} 4% tf}
0
C
O_
O
r
N T
Oh N 0
O
r
O
E
mcli
S
N
O
y
N
c
N
m
N
m
co
y
O
«
OO
„WW
Y
.0� +
'O�•
U
CSf 1
%
,L
Y24mM
Vo
VJ 2
�J
U-
y.
0
�
Z
Y
a
Cl)
>
?�
c~O
Cl)
d
Z
Z
�
>
W
�H
H.
w
Cc
?
Q
>
�}
'D
Q
m
>
(
0
Z
CL
0
0
Ir
C
tai.
o=C
a)
CO
rn
r
o
N
m�
C��
Cr1
N
co c
co c
O
c
O
a
In
0
0
N
r
cq
0
r
co
CD
o�
N
LO
N co
CO
CV
m
3
N
O^j
N
N
N
N
N
pippp
Cfl
C6
N
N
N
CG
N
co
N
U
r
R.
CY)
00
M
Z
N
CV
N
Q
O
Q
0
�
r
LO
N O
W
N
Q (1)
a
Z
S
<
� 0
? 0
Cl)
¢
v)
4)
r
r
A
r r
a
U
00 CD
M OD
008
V OD
r
LC) O LC)
M CD
08
4)
tl'M
MCD
Cl) It
NCO
r
LCDtor
CDC)
LO
N r
0 0
C7 It CO
N O
CO 0
Oi 0 CC
N
d N
rr
Nrr
Lr) r
C7fj}r
NN
00 r
W
r bg
f9 EA
69 E9 EA
NU)
69 69
NEA 69
r- 469
� 6:}
b9.6A
�O_±
V
0
IC
r
30
Q) Q7
CR .
4)rrO>rN
CVU)000
E
0000CDNm
Cnr'Chr
T -r- )
61 Eff ER
69 E9 r 69
69'
-N
(D
d
N
y
y
N
y
y
0)
y
N
y
UL
U
U ++ L7 C
CO
„ 41 U
U 3 +� C
lII 00
��-!
{� C
�
.w U
U U
r'7
U C
U C
c�
U U CT
�n
C? C
U
O
CnWcl)
N O (a
LL
0) m
WU) L"L
0 C`
WIL
0j
ED LL
0.— cy4
m2LL
m �
WLL
N
WEL
4) �S
WALL
41 �
LU LL
N �
WlL
N
O
N
J
LO N r CC) co
co
N N N N N
r
r
N �
N
CL O
Ch n
0 a d
Y ¢ �
a z d
z 0
O_ U O
J (� r d
to
Or N O OD
N O
C"1 N
N N N N
•
.•
00
M
Z
N
CV
cr
Q
O
Q
0
�
r
LO
N O
W
N
Q (1)
a
Z
S
<
� 0
? 0
Cl)
¢
v)
41 co
U) 00
r
r
A
r r
LO N r CC) co
co
N N N N N
r
r
N �
N
CL O
Ch n
0 a d
Y ¢ �
a z d
z 0
O_ U O
J (� r d
to
Or N O OD
N O
C"1 N
N N N N
•
.•
- a
Ln
0
0
N
CV
T
O
N �
�
LO
N O
O
rn U
M p
LO N r CC) co
co
N N N N N
r
r
N �
N
CL O
Ch n
0 a d
Y ¢ �
a z d
z 0
O_ U O
J (� r d
to
Or N O OD
N O
C"1 N
N N N N
•
.•
N O
C"1 N
N N N N
•
.•
Co
N
00
r
O
O
tp
r-
o
O
N
z
a
F
Q
N
Q
W
a
W
r
c0�
Z
W
a
a
a
vNi
�0
J
a
=
Q
0
O
r
Z
(n
Z
a
a
a
4)
��
qN
NSO
p� pp
i
N
NOC`fii
��
o
cc I-* O
I� CO
a�
N co
(Do—
OECD
LO 0 m
F-
�
0N
N
}
>NN
CDN
U
NCD
ANM
OON M
r
O N
m r ffi
— H}
2
N 69
N tq fA
O 6% r
p
r 69 fig
N fJ9
M H?
Or
M
cr (A
Hi
M
CD
ffi
1-
T.; ffl
fA
tf3
EA
ffl
fA
C
O
U
_Qm
N
�
CDN
N
fR
fA fj} 4A
6f3
N
m
co
N
m
m
0
fn
N
N
co
_N
Z
ZUC
oc
�...cn
mo
3«+y
�w
UUC
omc�
Umc
c
�ic�
�i§
mm�
m�
mNC`v
m�c�a
m«f
m c`o
n(D
Wei
S1-
(n�i-
wh-
w
WALL
U)
wLL.
UiLL
.y
y-
00
r
O
'
d
tp
r-
r
L
O
N
z
a
F
Q
N
Q
W
a
W
r
c0�
Z
W
a
a
vNi
�0
J
a
=
Q
0
O
r
Z
(n
Z
a
a
a
-00
z N
i
�
LU
o
n
Z
a�
a
>>
T
T
F-
_
}
Cl o
U
LLI
r
[�
M
2
p
O
N
M
Or
M
r
M
M
CD
2
a
ul
0
0
N
v
r
O
_ ;I M
Lr) N_ LOpp OODD LO S d0 S co
N Oj O) 00 co It N M O S
CA U N N N N N N N N r N N
Lo
cf)
N
co
65
N
N
(00.
�
N
0)
Efi
ce)
C\l
4
L
CM U')
v
�OCD,
OA
N (DO
r co 0
fl- CA CD
� r c!
In co CV In
N
I- ►C/
N CO �
((D 64 63
� d9 6H -
669
C
O_
U
rn
C
C
a)
E
rn
w
C
N
N
C� y
to
N
N
y
N
y
N
cQ'�
yy4)
�LSTO
(�
g? ca
fn lU LL
W (— LL
LL
LL
(n
IL
_Ny�E5
W U? LL
LLJ LL
LL
LL
LL
Ct)
N
p
d
co
4:
a
N
N
>
d
(D
O
r
w
°~-
n
°
a
w
U)
LU
a
a
z
a
>
a
-j
OU
rn
aW
Y
a
O
N
0)
O
ODD
O
LU
O
(07
N
ltd
crr9
O
�r
r
C/)
N
rr
C'7
N
tr-
a
LO
0
0
cu
CV
v
a
°'
rn
LO
r
`Si
O
g
U) _
N
co
r
r i
il-
LO
(D
U CV
(D
i-
N
N
N
04
CNO
N
04
N
S
M
N
O
c0
a-
m
m qui CCi
CCQCI
11
CO
.�
fl-
OcggSO
a°
MM
a�(q
D
(P 7 u!
0108 ,t r
0OD<DNN
04
OT
tt0
CO 00 rOCV
mt� ww
mt0
f.r
2O
>
E9 FA
Mr
C'nc0 0't V)
Ln CDT
CAN
NN
CC)M
)
E9 64
r(ii
� 6s
K3 69
E9 Ef} (A (f}
64 EH 6s 4R
6ek Ef3
T V•?
CV) 69-
O
U
41
O
U
c
N
a�
h
Q
y
N
N
y
N
(�!/
N
!UA
(�!f
d?
OS
v C
C
U L L c
U N C
UL
U C
U
U
L d U
U
U
!
c0
013:
0)
U
0) tLQ
U ?r
m tts l`
c`U
(�.1 +- C
m to l�
U C
C)
C� C
N
U U
C/) U-
ED
ww
ww
,N
w(gi'���w
w
wcn�LL
'w U-
cuU-
0
c
S
CO
M
L
N
C
'-
N
N
O
Q
CL
Q
CL
a
(nn
w
w
Q
Q
Z
(n
Z
Q
Q
Q
J
y
N
0
O
O
Z
=
N
N
Z
'�
1"•
Q
O
O
Cf)
y
^f
T
c
2
=
<
vI
U
y
L
In
LO
0
r
CA
Lit
CD
r
�
OD
T
_
T
l�
d
T
�
T
cn
V J
r -
T
r
T
T
(�
T
T
T
)a
C
3 N
Cq
<r
co r T
O
0 T N S O to I-- N L0A m
N 3 CO O W 0000 LOry (0 000 000 co O co c
CA U N N N N N N N N N N
0
N
O
c�a4i
O
a
�
Q
o
r
4L
Cc
N
0
Q-
VJ
cc
N
fUA
m
y
T
°0
0
��
i` t
Q�
cc
?y
air
6w 366 a
w�
w
wcns�w
a
(23: --LT
N
C�CflO�
It P,
lnr �f) to
O�
1-0)N
CV
CENI�
O M
O
I� O M T
cdT6N CO
r W
cV c}
co d' i-
CnO6
�
-64�
1aa6N96F}
�}
N
N N
N c
0)
rc
�O p
N C
COtS
69
co L
N c
LCJ
C
O
N N
N
N N
N M
N
c") c
U
M N
a)
V
c
N
l�
Q
a�
a)
m
N
a�
to
to
.52 '
ca
w
N
U
i V
v c
i �- U
U c
�OCCjmc�
i U
•• U
vw
U
c%w
minas
Li
wcnsMLL
a��i
ww
w�gu.
u.
Zp
O
c�a4i
O
a
�
Q
o
r
4L
Cc
69 r 64
w
Q-
VJ
cc
N
fUA
N
y
T
°0
0
��
i` t
Q�
O
2
�T
air
6w 366 a
w�
w
wcns�w
ww
(23: --LT
a
w
J
T
CAD r M CO
r 8
09 V b4 63
D
r0 hrnc�rnc�
O GOON r
LO N� t- -
4% 44 69 69
� U
� U
z z
w =U'
N
r r
m
c�a4i
r
CV r O
O O r
4L
69 r 64
w
z
I--
=
LO
CA
a
J
O
U
VJ
cc
N
fUA
N
y
T
N
U
i` t
�y
�T
air
6w 366 a
w�
w
wcns�w
ww
(23: --LT
� U
� U
z z
w =U'
N
r r
m
0
r
4L
T
a
z U)
Q cc
LL Q7
w
z
I--
=
LO
CA
a
J
O
U
VJ
cc
O
T
lw
T
� U
� U
z z
w =U'
N
r r
m
4L
O
Q
N
CV
T �
�}
N
N N
N c
N
�O p
N C
COtS
co L
N c
LCJ
m U
N N
N
N N
N M
N
c") c
c) �
M N
TN
V,
Cl)
O
N
O
�
cr-
Q
�
CL
Q
h-
Q
j
�
w
w
w
w
mQ
m?
0
N
Y
Q
Q
Q
p
> V
Z
O
(D
Q
p
=
Z
Q�
im
'-
2
r
0
0)
Cn
U
C m�Cj�
4
M
O
m
N
C�Aj
1�c�pO
O (O
m
(p
N
r-
U lm er
'Cf' N
OD O CO
O .- N
CA d (D N (0
OD 't CO CO pp
C) (C
N CA "t
M LO CY)
in rD Nd-
(D CO
r
m 0 CY)
�d C
CO r
voi
CD O O
(HOOD
OD co 0
NN co
CHI T r CO Cl)
00u 0iuir
N N N r Cp
M!MP
CM d'
MO
00 f,, CM
O vi
T'.I� O
CA (D
rO
>NN
0r-
NN
ti r r
—000 LOU
Nit MNr
It
OOI' N
Mir
n r
rti3 4A
6% b4
NEIi fA
(fT b9 fR
rfi� (O r� 64
N 64 63 fF} 6e>
MM ffl
64 d4
fi} F�9
64 6%
CC
C
O
Y
O
U
(n
m
E
m
v►
-
mf�l!
N
N
y
N
y
N
N
N
N
(D U
V c
U
U t
V` t
_U L
U=
U L
U r
U=
��
�NfL
lOCi`C
5 C
m(�C►
� �
mmO3cLCRS
m
m�
m�s�
m�w �
0)
C° Iu—u.
wu.
w�u.
wF— u.
tu .
U)3:P
wc�3i—i—
F — U.
w w
w w
w
wu
rn
O
cr-
Q
�
CL
Q
h-
Q
j
�
w
w
w
w
mQ
m?
0
Q
04
Y
Q
Q
Q
p
> V
Z
O
Q
p
=
Z
Q�
o) J
r
w
2
r
0
0)
Cn
U
C m�Cj�
Cep{ -��
M
O
m
N
C�Aj
1�c�pO
O (O
m
(p
N
r-
rte-
O
r
CIO Op0
M
M
r
r
N
r
N
r
T
T r
C7
N
cv
r
O _ cV p
In u1 P) CD Oj O I� O N 0 (00 C_D
U� N co N to CEO r Mr N N N
M
CA
co
z
a
y
N
O
0
N
O a
O
� ¢
lr
cr
N
Q
N
U) w cr
rn
N
m
Q
N 41 .. L
aU) CD
W
±.
w� w
ww
wch U-
w
3
r r
a
'ULo
^
VJ cv) W
O
m
Ui 0
N C7
�
LO
>>
N
ce)
,(D
FA Cb9
N 6f}
rFA
T
6a
Q
U
N
O
U
y
Y
^G'
W
E
N
¢
N
�
cz
I'D'
c�ww
ww
w
rn
z
a
y
O
O
0
N
O a
N
� ¢
lr
cr
r
¢ w
N
U) w cr
rn
UN
N�
Q
N 41 .. L
aU) CD
wow
¢z z
w� w
ww
wch U-
w
tl0
r r
'ULo
^
VJ cv) W
mg o8ib' v0000o m r-0 LOa°q vc �� co I,.
0 COON Nr0_ Nr to WCO C+1mwin WNrMCD
in 6 r� y6% t to N 6F} CA N T CO r r 69 r P� l[i N r
ff7 r b r - I- -r- r- in CM I-
C{} 4A EA d9 EA
N
N
a
y
co
0
N
0
N
N
lr
�c
r
°3cYo�c�O
N
cc
>
E
z
Q
°
o
T
rn
UN
mg o8ib' v0000o m r-0 LOa°q vc �� co I,.
0 COON Nr0_ Nr to WCO C+1mwin WNrMCD
in 6 r� y6% t to N 6F} CA N T CO r r 69 r P� l[i N r
ff7 r b r - I- -r- r- in CM I-
C{} 4A EA d9 EA
N
N
N
y
N
N
N
N
lr
�c
o3Yc
°3cYo�c�O
N
cc
>
E
z
Q
°
o
T
T
a.
¢
15
z
¢
2
r
f`C
N�
W� ai co
N 41 .. L
ww
wow
U.
w� w
ww
wch U-
ucb U-
uj
¢
°
tr
r
w
¢
w
x
N
M ~
Ul) CG r N N CO
N
M
N N N N D p
N
O)
N
m
U
N
lr
T
I-
N
cc
>
E
z
Q
°
o
T
T
a.
¢
15
z
¢
2
r
Q
c~i>
J
p
=
CD
a)�
P-
a
w
a
cc
U
air
V
¢
> c~n
¢ J
z O
rn 2
r vi
`� T
r
Oro
N
r
tl0
r r
uj
¢
°
tr
r
w
¢
w
x
N
M ~
Ul) CG r N N CO
N
M
N N N N D p
N
O)
N
m
M
Orn
1
T
O
a
N
N
CN
w a
w
T
O
N
>
c Q
O
r
Q 0- Q
U) N N
a. LO
J
awLU
OD
M
O
M
tr)
O
N
m
z
Q
T
r
g
�'
a
SOD
tIi
O T
CA
M
O
T M
r
r
a
r (O
r
T
T
C)MO(O
4)OOM
0-293
(O COOO(L)
rNMd LO
0) rN Cl) r
Cntp
rM
(OC)ct
MCnCM
0Lc) co0cc
MOIf)000m
�t0
OI`
CO V.
OM
[i I-- O r
(D 0 CG 0
N et CO OD O
0) r
Q co 0
I-: Op oi C O r
�q
NN
°T 64 89
EsNNr
Eft H3
0, I,- rr
(AN
O7ESr
CtcoC') NN
NN
W
r� r- 44 (fl W
r� 60}
r ff3
N &3 &9 b9 E{} fA
T- [st
— FA
c
O
O
O
U
rn
c
a�
E
0
N
co
co
W t) =
V v
U`
0
(� L
U N
V
U a)
U N
'-
U
N 0
N a) G v
1
.ti 0
'iirnc
c
�3N�
i�c
C3
'"c
(nw IL
WU) L-L
T
WCn >HIL
q) C` -
wu.
O tad
wI— IL
O Cd cco .to
ui FT !l 1.
N L!
wu
�s
ww
G
Orn
1
T
O
a
N
w
CN
w a
w
T
O
N
>
c Q
To
Q 0- Q
U) N N
a. LO
J
awLU
OD
�
LL
M
tr)
O
C0
c
G
0
O
a
N
CN
w a
w
T
O
H
Lo
I
Q 0- Q
U) N N
O
(O N r
O CD
0 LO
OO O
co N (N co N N
Q
F-
0-
i
LO
t^'
N
Cn
N
O
O
LO
M
Ef?
co
CC?
0
M
L
O
Es
CQ
N
b9
0
0
Sri
N
6s
0
a
w a
w
H
Q 0- Q
J
rn D
rn
z
Q
T
r
g
�'
a
SOD
O T
CA
M
O
T M
r
r
r
r (O
r
T
T
O CD
0 LO
OO O
co N (N co N N
Q
F-
0-
i
LO
t^'
N
Cn
N
O
O
LO
M
Ef?
co
CC?
0
M
L
O
Es
CQ
N
b9
0
0
Sri
N
6s
0