HomeMy WebLinkAboutRes 2021-14RESOLUTION 2021-14
A RESOLUTION OF THE MAYOR AND COUNCIL OF THE TOWN OF
FOUNTAIN HILLS, ARIZONA, APPROVING THE FINAL BUDGET FOR THE
TOWN OF FOUNTAIN HILLS FOR THE FISCAL YEAR BEGINNING JULY 1,
2021, AND ENDING JUNE 30, 2022
RECITALS:
WHEREAS, in accordance with the provisions of Title 42, Chapter 17, Arizona Revised Statutes
(the "Applicable Law"), the Mayor and Council of the Town of Fountain Hills (the "Town Council")
did, on May 4, 2021, prepare (i) a full and complete statement of the Town's financial affairs
for the preceding fiscal year, (ii) an estimate of the different amounts that will be required to
meet the Town's public expense for the current fiscal year, including all of the items prescribed
by ARiz. REV. STAT. § 42-17102 and (iii) a summary schedule of estimated expenditures
and revenues, which was prepared according to forms supplied by the Auditor General and
entered in the Town Council's minutes; and
WHEREAS, in accordance with the Applicable Law, and following due public notice, the
Town Council met on May 4, 2021, at which meeting any taxpayer was provided the opportunity
to appear and be heard in favor of or against any proposed expenditure or tax levy; and
WHEREAS, publication has been duly made as required by law, of said estimates together
with a notice that the Town Council would meet on June 1 , 2021, at the Fountain Hills Town
Council Chambers, for the purpose of hearing taxpayers and with respect to said estimate or
any proposed expenditure or tax levy.
ENACTMENTS:
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF
FOUNTAIN HILLS, as follows:
SECTION 1. The recitals above are hereby incorporated as if fully set forth herein.
SECTION 2. The statements and schedules attached hereto as Exhibit A and incorporated
herein by reference, are hereby adopted as the budget of the Town of Fountain Hills, Arizona,
for the fiscal year beginning July 1, 2021, and ending June 30, 2022.
SECTION 3. The Mayor, the Town Manager, the Town Clerk and the Town Attorney are hereby
authorized and directed to take all steps necessary to carry out the purpose and intent of this
Resolution.
RESOLUTION 2021-14
PAGE 2
PASSED AND ADOPTED by the Mayor and Council of the Town of Fountain Hills, Arizona,
June 1 , 2021.
FOR THE TOWN OF FOUNTAIN HILLS:
qf-'4�- � I C�L
Gin Dickey, IMayor
REVIEWED BY:
Grady E. Mille Own Manager
ATTESTED TO:
Elfza-bV klein, Town C erk
APPROVED AS TO FORM:
Arnson, Pierce Coleman PLLC
Town Attorney
EXHIBIT A
TO
RESOLUTION 2021-14
[Budget Statements and Schedules]
See following pages.
Official Budget Forms
Town of Fountain Hills
Fiscal year 2022
3/21 Arizona Auditor General Official City/Town Budget Forms
Town of Fountain Hills
Table of Contents
Fiscal Year 2022
Schedule A —Summary Schedule of Estimated Revenues and Expenditures/Expenses
Schedule B—Tax Levy and Tax Rate Information
Schedule C—Revenues Other Than Property Taxes
Schedule D—Other Financing Sources/(Uses) and Interfund Transfers
Schedule E—Expenditures/Expenses by Fund
Schedule F—Expenditures/Expenses by Department (as applicable)
Schedule G—Full-Time Employees and Personnel Compensation
3/21 Arizona Auditor General Official City/Town Budget Forms
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Town of Fountain Hills
Tax Levy and Tax Rate Information
Fiscal year 2022
2021
Maximum allowable primary property tax levy.
A.R.S. §42-17051 (A) $
2. Amount received from primary property taxation in
the current year in excess of the sum of that year's
maximum allowable primary property tax levy.
A.R.S. §42-17102(A)(18)
3. Property tax levy amounts
2022
A. Primary property taxes
$ $
Property tax judgment
B. Secondary property taxes
Property tax judgment
C. Total property tax levy amounts
$ $
4. Property taxes collected*
A. Primary property taxes
(1) Current year's levy
$
(2) Prior years' levies
(3) Total primary property taxes
$
B. Secondary property taxes
(1) Current year's levy
$
(2) Prior years' levies
27,064
(3) Total secondary property taxes
$ 27,064
C. Total property taxes collected
$ 27,064
5. Property tax rates
A. City/Town tax rate
(1) Primary property tax rate
Property tax judgment
(2) Secondary property tax rate
Property tax judgment
(3) Total city/town tax rate
B. Special assessment district tax rates
Secondary property tax rates —As of the date
the proposed budget was prepared, the
city/town was operating two (2)
special assessment districts for which secondary
property taxes are levied. For information pertaining
to these special assessment districts
and their tax rates, please contact the city/town.
* Includes actual property taxes collected as of the date the proposed budget was prepared, plus
estimated property tax collections for the remainder of the fiscal year.
3/21 Arizona Auditor General SCHEDULE B Official City/Town Budget Forms
Source of revenues
General Fund
Town of Fountain Hills
Revenues Other than Property Taxes
Fiscal Year 2022
Estimated
revenues
2021
Estimated
Actual revenues* revenues
2021 2022
Local taxes
Local Sales Tax $ 10,422,156 $ 14,258,413 $ 13,826,923
Franchise Tax 211,974 278,265 434,896
Licenses and permits
Business License Fees
Liquor License Fees
Building Permit Fees
Sign Permits
Landscape Permit Fees
Subdivision Fees
Special Event Permits
Engineering Fees
Third Party Revenues
Planning & Zoning Fees
Plan Review Fees
Intergovernmental
State Sales Tax
Fire Insurance Premium Tax
Vehicle License Tax
Shared Income Tax
Charges for services
139,764
2,000
394,072
6,100
44,520
62,250
8,750
5,600
84,000
667
327,179
7,507
25,759
22,330
1,800
11,133
15,825 4,184
265,925 205,758
115,464
2,000
395,923
3,350
16,800
52,250
8,750
5,900
16,185
275,698
2,815,032
3,079,571 2,958,864
46,721
47,560
350,010
377,574 350,592
3,629,136
4,001,591 3,288,000
Parks & Rec User Fees
221,550
93,768
235,475
Encroachment Fees
25,000
169,238
35,000
Variances
5,300
4,113
4,300
Inspection Fees
17,000
27,644
17,000
Leases & Rents
278,590
295,726
282,379
Fines and forfeits
Court Fines
185,004
222,390
189,000
Interest on investments
Interest on Investments
24,000
32,090
24,000
In -lieu property taxes
Contributions
Voluntary contributions
37,545
10,707
47,545
Miscellaneous
Miscellaneous
44,440
84,723
44,440
Total General Fund $
19,258,264 $
23,626,131 $
22,678,294
Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared.
3121 Arizona Auditor General SCHEDULE C Official City/Town Budget Forms
Town of Fountain Hills
Revenues Other than Property Taxes
Fiscal Year 2022
Estimated
Source of revenues revenues Actual revenues*
2021 2021
Special Revenue Funds
Highway User Revenue Fund
Estimated
revenues
2022
Highway User Tax
$ 1,761,600 $
1,696,904 $
1,676,376
Vehicle License Tax
816,672
881,007
818,040
Local Sales Tax
871,254
1,173,708
1,145,328
In -Lieu Fees
200,000
8,903
200,000
Recycle Proceeds
1,000
521
1,000
Interest
24,000
925
24,000
Miscellaneous
30,000
1,433
30,000
$ 3,704,526 $
3,763,401 $
3,894,744
Downtown Strategy Fund
Sales -Excise Tax
$ 87,120
$
117,371
$
114,528
Interest
1,260
4,951
1,260
$ 88,380
$
122,322
$
115,788
Economic Development Fund
Sales -Excise Tax
$ 348,504
$
469,483
$
458,136
Miscellaneous
7,217
Interest
240
73
240
$ 348,744
$
476,773
$
458,376
Tourism Fund
Grants
$ 50,000
$
58,441
$
50,000
Interest
180
54
180
Miscellaneous
77
$ 50,180
$
58,572
$
50,180
Grants
Intergovernmental -State
$ 1,308,800
$
101,480
$
1,190,000
Intergovernmental -Federal
$
$
2,893,126
$
3,006,550
$ 1,308,800
$
2,994,606
$
4,196,550
Public Art
In -Lieu Fees
$ 100,000
$
$
100,000
Interest
240
70
240
$ 100,240
$
70
$
100,240
Court Enhancement Fund
Court Enhancement/JCEF Revenue
$ 49,000
$
28,353
$
49,000
Interest
900
189
900
$ 49,900
$
28,542
$
49,900
Environmental Fund
Environmental Fee
$
$
42,061
$
Interest
2,400
321
2,400
$ 2,400
$
42,382
$
2,400
Cottonwoods Maintenance District
Assessments
$ 6,642
$
6,213
$
6,381
Interest Income
$ 72
$
15
$
72
$ 61642
$
6,213
$
6,381
Total Special Revenue Funds
$ 5,659,812
$
7,486,669
$
8,868,178
Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder
of the fiscal year.
3/21 Arizona Auditor General SCHEDULE C Official City/Town Budget Forms
Source of revenues
Town of Fountain Hills
Revenues Other than Property Taxes
Fiscal Year 2022
Estimated
revenues
2021
Actual revenues*
2021
Estimated
revenues
2022
Debt Service Funds
General Obligation Debt Service
Interest Income
$
1,200
$
71
$
1,200
$
1,200
$
71
$
1,200
Eagle Mountain CFD
Assessments
$
400,000
$
359,552
$
Interest Income
$
240
$
41
$
240
$
400,240
$
359,594
$
240
Municipal Property Corp
Interest Income
$
840
$
(40)
$
840
$
840
$
(40)
$
840
Total Debt Service Funds
$
402,280
$
359,625
$
2,280
Capital Projects Funds
Capital Projects Fund
Sales Tax -Local
$
904,152
$
999,797
$
1,117,416
Grants
17,500
105,327
472,344
Interest
19,200
25,365
19,200
$
940,852
$
1,130,489
$
1,608,960
Fire Development Fee Fund
Development Fees
$
23,988
$
59,102
$
23,623
Interest Income
2,400
169
2,400
$
26,388
$
59,270
$
26,023
Streets Development Fee Fund
Development Fees
$
301,331
$
83,183
$
331,074
Interest Income
7
$
301,331
$
83,189
$
331,074
Parks & Recreation Development Fee Fund
Development Fees $ 353,992 $ 206,062 $ 336,517
Interest Income 4,800 438 4,800
$ 358,792 $ 206,500 $ 341,317
Total Capital Projects Funds $ 1,627,363 $ 1,479,448 $ 2,307,374
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
3/21 Arizona Auditor General SCHEDULE C Official City/Town Budget Forms
Town of Fountain Hills
Revenues Other than Property Taxes
Fiscal Year 2022
Estimated Estimated
Source of revenues revenues Actual revenues* revenues
2021 2021 2022
Permanent Funds
N/A $ $ $
Total Permanent Funds $ $ $
Enterprise Funds
N/A $ $ $
Total Enterprise Funds $ $ $
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
3/21 Arizona Auditor General SCHEDULE C Official City/Town Budget Forms
Source of revenues
Town of Fountain Hills
Revenues Other than Property Taxes
Fiscal Year 2022
Estimated
revenues Actual revenues*
2021 2021
Estimated
revenues
2022
Internal Service Funds
Facilities Reserve Fund
Miscellaneous
$
$
14,000
$
Interest Income
7,200
839
7,200
$ 7,200
$
14,839
$
7,200
Technology Replacement Fund
Interest Income
11
$
$
11
$
Vehicle Replacement Fund
Miscellaneous
$
$
2,925
$
Interest Income
2,400
371
2,400
$ 2,400
$
3,296
$
2,400
Total Internal Service Funds
$ 9,600
$
18,146
$
9,600
Total all Funds
$ 26,957,319
$
32,970,019
$
33,865,726
* Includes actual revenues recognized on the modified
accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder
of the fiscal year.
3121 Arizona Auditor General SCHEDULE C Official City/Town Budget Forms
Town of Fountain Hills
Other Financing Sources/(Uses) and Interfund Transfers
Fiscal year 2022
Other financing
Interfund transfers
2022
2022
Fund
Sources (Uses)
In
(Out)
General Fund
Streets Fund
$
$
$
$
2,000,000
Environmental Fund
500,000
Facilities Reserve Fund
1,000,000
Technology Replacement Fund
57,256
Vehicle Replacement Fund
265,715
Total General Fund
$
$
$
$
3,822,971
Special Revenue Funds
Streets Fund from General Fund
$
$
$
2,000,000
$
Tourism Fund from Economic Dev
156,051
Economic Dev Fund to Tourism Fund
156,051
Environmental Fund from Gen Fund
500,000
Downtown Strat Fund to Capital Projects
210,000
Special Revenue Funds to Tech Repl.
7,744
Special Revenue Funds to Vehicle Repl.
59,839
Total Special Revenue Funds
$
$
$
2,656,051
$
433,634
Debt Service Funds
$
$
$
$
Total Debt Service Funds
Capital Projects Funds
Capital Projects Fund
$
$
$
555,000
$
Parks & Rec Development Fee Fund
345,000
$
$
$
555,000
$
345,000
Total Capital Projects Funds
Permanent Funds
$
$
$
$
Total Permanent Funds
Enterprise Funds
$
$
$
$
Total Enterprise Funds
Internal Service Funds
Facilities Reserve Fund from Gen Fund
$
$
$
1,000,000
$
Technology Replacement Fund
65,000
Vehicle Replacement Fund
325,554
$
$
$
Total Internal Service Funds
1,390,554
$
Total all Funds
$
$
$
4,601,605
$
4,601,605
3121 Arizona Auditor General SCHEDULE D Official City/Town Budget Forms
Fund/Department
General Fund
Mayor & Town Council
Administration
General Government
Municipal Court
Public Works
Development Services
Community Services
Fire & Emergency Medical
Law Enforcement
Total General Fund
Special Revenue Funds
Streets Fund
Downtown Strategy Fund
Economic Development Fund
Tourism Fund
Public Art Fund
Court Enhancement Fund
Special Revenue Fund
Cottonwoods Maint District
Environmental Fund
Total Special Revenue Funds
Town of Fountain Hills
Expenditures/Expenses by Fund
Fiscal year 2022
Adopted
Budgeted
Expenditures/
Expenses
2021
$ 74,882
2,339,660
2,204,940
402,603
1,120,861
946,483
2,942,037
4,197, 328
5,029,469
$ 19,258,264
Expenditure/
Expense
adjustments
approved
2021
(459,168)
72,900
(15,000)
(1,043,782)
(1,115,344)
$ (2,560,394)
Actual
Expenditures/
Expenses*
2021
$ 56,747
2,294,098
604,414
432,984
1,108,039
1,017,534
2,588,446
3,639,007
4,405,674
$ 16,146,942
Budgeted
Expenditures/
Expenses
2022
$ 74,929
2,480,581
4,622,841
428,144
1,251,933
1,183,415
3,195, 568
4,286,584
5,154,300
$ 22,678,294
$ 5,846,567
40,200
244,499
210,893
144,649
78,800
2,055,981
17,131
627,082
$ 9,265,802
Debt Service Funds
General Obligation Bonds
Eagle Mountain CFD
Municipal Property Corp
Total Debt Service Funds
Capital Projects Funds
$ 5,120,819
38,400
241,270
208,264
144,649
24,800
1,338,500
5,131
666,904
$ 7,788,736
$ 350
407,240
1,010
$ 408,600
60,000
10,000
35,500
2,393,126
$ 2,498,626
$ 4,926,711
125,180
243,974
177,030
28,073
45,567
2,982,275
5,200
374,159
$ 8,908,170
$ $ $ 350
403,519 1,000
510 1,010
$ $ 404,029 $ 2,360
Capital Projects
$
5,457,230
$
60,168
$
7,234,484
$
6,223,000
Fire/Emergency Dev Fee
Streets Dev Fee
Park/Rec Dev Fee
40,000
38,791
Total Capital Projects Funds
$
5,497,230
$
60,168
$
7,273,275
$
6,223,000
Permanent Funds
N/A
$
$
$
$
Total Permanent Funds
$
$
$
$
Enterprise Funds
N/A
$
$
$
$
Total Enterprise Funds
$
$
$
$
Internal Service Funds
Facilities Reserve Fund
$
819,144
$
$
396,106
$
848,638
Technology Replacement Fund
25,000
24,991
50,000
Vehicle Replacement Fund
51,989
1,600
56,000
Total Internal Service Funds
$
896,133
$
1,600
$
421,097
$
954,638
Total all Funds
$
33,848,963
$
$
33,153,514
$
39,124,094
* Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget
was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year.
3/21 Arizona Auditor General SCHEDULE E Official City/Town Budget Forms
Town of Fountain Hills
Expenditures/Expenses by Department
Fiscal year 2022
Adopted
Expenditure/
Budgeted
Expense
Actual
Budgeted
Expenditures/
adjustments
Expenditures/
Expenditures/
Expenses
approved
Expenses*
Expenses
Department/Fund
2021
2021
2021
2022
Mayor & Council
General Fund $
74,882 $
$ 56,747 $
74,929
Mayor & Council Total $
74,882 $
$ 56,747 $
74,929
Administration
General Fund
Downtown Strategy Fund
Economic Development Fund
Tourism Fund
Special Revenue Fund
General Obligation Debt
Eagle Mountain CFD
Municipal Property Corp
Cottonwoods Maint District
Capital Projects
Administration Total
60,000
10,000
2,393,126
$ 2,294,098
125,180
243,974
177,030
2,982,275
$ 2,480,581
40,200
244,499
210,893
2,055,981
350
403,519 1,000
510 1,010
5,200 17,131
(259,735) 3,795 299,000
$ 2,203,391 $ 6,235,581 $ 5,350,644
General Government
General Fund $ 2,204,940 $ (459,168) $ 604,414 $ 4,622,841
Technology Replacement 25,000 24,991 50,000
Vehicle Replacement 51,989 1,600 56,000
General Government Total $ 2,281,929 $ (457,568) $ 629,405 $ 4,728,841
Municinal Court
$ 2,339,660
38,400
241,270
208,264
1,338,500
350
407,240
1,010
5,131
262,535
$ 4,842,360
General Fund
$ 402,603
$
$
432,984
$
428,144
Court Enhancement Fund
24,800
35,500
45,567
78,800
Municipal Court Total
$ 427,403
$
35,500
$
478,552
$
506, 444
Public Works
General Fund
$ 1,120,861
$
$
1,108,039
$
1,251,933
Streets Fund
5,120,819
4,926,711
5,846,567
Environmental Fund
666,904
374,159
627,082
Capital Projects
4,459,695
319,903
6,519,632
3,639,000
Facilities Replacement Fund
819,144
396,106
848,638
Vehicle Replacement
Public Works Total
$ 12,187,422
$
319,903
$
13,324,648
$
12,213,220
Development Services
General Fund
$ 946,483
$
72,900
$
1,017,534
$
1,183,415
Development Services Total
$ 946,483
$
72,900
$
1,017,534
$
1,183,415
Community Services
General Fund $
2,942,037 $
(15,000) $ 2,588,446 $
3,195,568
Public Art Fund
144,649
28,073
144,649
Capital Projects
735,000
711,057
2,285,000
Park/Rec Development Fee
40,000
38,791
Community Services Total $
3,861,686 $
(15,000) $ 3,366,368 $
5,625,217
Fire & Emeraencv Medical
General Fund
$ 4,197,328
$
(1,043,782)
$
3,639,007
$
4,286,584
Fire & Emergency Medical Total
$ 4,197,328
$
(1,043,782)
$
3,639,007
$
4,286,584
Law Enforcement
General Fund
$ 5,029,469
$
(1,115,344)
$
4,405,674
$
5,154,300
Law Enforcement Total
$ 5,029,469
$
(1,115,344)
$
4,405,674
$
5,154,300
* Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed
budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year.
3/21 Arizona Auditor General SCHEDULE F Official City/Town Budget Forms
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