Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
2001 Comprehensive Annual Financial Report
CITY OF SOUTH BEND, INDIANA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2001 TABLE OF CONTENTS Descri lion I, INTRODlJCTORY SECTION P.~ Table of Contents ............................................................................................................................... City Officials ........................................................................................................................................ v Cantroiler's Letter of Transmittal ............................................................................~........................... vi Organization Chart ............................................................................................................................. xxvi Certificate of Achievement for Excellence in Financial Reporting '~ .................................................. xxvii ll. FINANCIAL SECTION independent Auditors' Opinion on General-Purpose Financial Statements and Supplementary Schedule of Expenditures of Federal Awards ....... Independent Auditors' Report on Compliance and on internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards............ General-Pur ose Financial Statements Basic Financial Statements Combined Balance Sheet-All Fund Types and Account Groups., 4 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances -Ali Governmental Fund Types and Expendable Trust Funds ........................... 6 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances -Budget and Actual - ANON-GAAP BASIS -General, Special Revenue, Debt Service and Capital Projects Fund Types ........................ ~ Combined Statement of Revenues, Expenses, and Changes in Retained Earnings, Fund Balances -All Proprietary Fund Types .............................................................., 9 Combined Statement of Cash Flows -All Proprietary Fund Types .............................................,.., 11 Statement of Changes in Plan Net Assets -Pension Trust Funds. 13 Notes toGeneral-Purpose Financial Statements .........,. 14 Required Supplementary Information Schedule of Funding Progress: Public Employees' Retirement Fund ................................................................................... 50 1925 Police Pension Fund ................................................................................................... 50 1931 Firefighters' Pension Fund .......................................................................................... 5D Schedule of Contributions Fram the Employer And Other Contributing Entity .............................................................................................. 51 CITY OF SOUTH BEND, INDIANA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2001 TABLE OF CONTENTS Continued} Desc~tion P~ II. FINANCIAL SECTION ~Continued~ Combinin and Individual Fund and Account Grou Financial Statements and Schedules Su lemental Financial Statements General Fund: Description ........................................................................................................................., 52 Schedule of Expenditures -Budget and Actual ANON-GAAP BASIS} ............................. 53 Special Revenue Funds: Description .........................................................................................................................., 5l Combining Balance Sheet ................................................................................................., fio Combining Statement of Revenues, Expenditures, and Changes In Fund Balances ........................................................................................................., fi5 Cambining Schedule of Revenues, Expenditures, and Changes In Fund Balances -Budget and Actual ANON-GAAP BASIS} ..................................,., 70 Debt Service Funds: Description ................................................................................................................................... So Combining Balance Sheet .......................................................................................................... 81 Combining Statement of Revenues, Expenditures, and Changes In Fund Balances .................................................................................................................. 82 Capital Projects Funds: Description ................................,..........,.........................,.................................................. 83 Combining Balance Sheet ............................................................................................... 85 Combining Statement of Revenues, Expenditures, and Changes In Fund Balances ....................................................................................................... 8S Combining Schedule of Revenues, Expenditures, and Changes In Fund Balances -Budget and Actual ANON-GAAP BASIS} .................................. 91 Enterprise Funds; Description ................................................................................................................................... 95 Combining Balance Sheet .....................................................................f,,.......uHf.....•\...\........... 9fi Combining Statement of Revenues, Expenses, and Changes In Retained Earnings ............................................................................................................ 98 Combining Statement of Gash Flows ......................................................................................... 100 Combining Schedule of Revenues, Expenditures, and Changes in Retained Earnings -Budget and Actual ANON-GAAP BASIS} ......,................... ................. 102 ii CITY OF SOUTH BEND, INDIANA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2001 TABLE OF CONTENTS ~Cvntinued~ Descrl lion Il. FINANCIAL SECTION ~Continued~ Combininq_and Individual. Fund and Account Group Financial Statements_and Schedules Su lemen#al Financial Statements Con~nued Internal Service Funds: Description ................................................................................................................................... 105 Combining Balance Sheet .......................................................................................................... 106 Combining Statement of Revenues, Expenses, and Changes In Retained Earnings ............................................................................................................ 1 Dl Combining Statement of Cash Flaws ......................................................................................... 1D8 Combining Schedule of Revenues, Expenditures, and Changes in Retained Earnings -Budget and Actual ANON-GAAP BASIS ........................................... 109 Trust and Agency Funds: Description ................................................................................................................................... 111 Combining Balance Sheet .......................................................................................................... 112 Combining Statement of Plan Net Assets -Pension Trust Funds ...............................,............ 113 Combining Schedule of Revenues, Expenditures, and Changes In Fund Balances -Budget and Actual ANON-GAAP BASIS Pension Trust Funds ............................................................................................................ 114 Statement of Ghanges in Asse#s and Liabilities - AgencyFunds ....................................................................................................................... 115 General Fixed Assets Account Group: Schedule of General Fixed Assets - By Source .................................. 117 Schedule of General Fixed Assets - By Function and Activity............ 118 Schedule of Changes in General Fixed Assets - By Funcfian and Activity ................................................................. III. STATISTICAL SECTION General Governmental Expenditures by Func~on ..............................................................,...,....... 123 General Revenues by 5ource ........................................................................................................... 124 Property Tax Levies and Gollections ................................................................................................ 125 Total COIT Levy by Taxing Unit ........................................................................................................ 126 Assessed and Estimated Actual Value of Taxable Property ............................................................ 12l Detail of Net Assessed Valuativn ...................................................................................................... 128 Ratio of Net General Bonded Debt tv Assessed Value and Net Bonded Debt Per Capita ............................................................................................................. 129 Computation of Legal Debt Margin ................................................................................................... 130 Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Governmental Expenditures .................................................... 131 iii •i CITY OF SOUTH BEND, INDIANA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 201 TABLE OF CONTENTS ~Continued~ Descn~pfion Pa e .~ III. STATISTICAL SECTION ~Continued~ Schedule of Revenue Bond Coverage - Wastwater Utility Bonds .................................................. 132 Schedule of Revenue Bond Coverage -- ~111ater Utility Bands............ ..r ........................................... 133 Detail of City Tax Rate ................................................................. ...................................................... Property Tax Rates -Direct and Overlapping Governments 134 ................................................ .......... Camputativn of Direct and Overlapping Debt ................................................. 135 136 .................................. County Income Tax Revenue -Historical and Projected Distribution ............................................ Demographics Statistics ....................... 137 ...................................................................... ....................... New Construc~on - Number of Permits and Properly Values 138 ......................................................... Financial Institution Data .................... . 139 140 . ............................................................................................. Cit ' T L y s en argest Taxpayers ........................................................................................................... Cit ' T 141 y s en Largest vVater Custorners ................................................................................................ City's Ten Lar est Sewa e 111J k C t 142 g g or s us omers ................................................................................. 143 Comparison of Growth Rates in Personal Income for St. Joseph County, the State of Indiana and U.S. Disposable Personal Income ......................................................... 144 .................................... Miscellaneous Statisti cs ..................................................................................................................... 145 Insurance Coverage .......................................................................................................................... 147 IV. FEDERALAVVARDS Supplemental Audit of Federal Awards: Independent Audi#ors' Report on Compliance With Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133 ..............................................,......... 149 Schedule of Expenditures of Federal Awards ........................................................................... 151 Notes to Schedule of Expenditures of Federal Awards ............................................................. 153 Schedule of Findings and Questioned Costs ..........................................................................,. 154 Auditee Prepared Schedules: Summary Schedule of Prior Audit Findings ...................................................................,.... 155 Exit Conference ................................... 156 • • • • iv GITY OFFICIALS Office Gfficial Term Mayor Mr. Stephen J. Luecke D1-01-DD to 12-31-03 City Controller Ms. M, Catherine Roemer D1-o1-01 to 1D-30-D1 Mr, Frederick B. Dllett, III 10-31-D1 to 12-31-03 City Clerk Mrs. Loretta Duda 01-D1-oD to 12-31-D3 County Treasurer ~Ex-Officio City Treasurers Mr. Thamas Zakrzewski 01-01-01 to 12-31-04 President of the Board of Public Works Mr. Gary Gilot 01-01-01 to 12-31-02 Common Council Members 15t District Mr. James Aranowski 01-01-00 to 12-31-03 2"d District Ms. Charlotte Pfeifer D1-01-0o to 12-31-03 3rd District Mr. Roland Kelly 01-01-OD tv 12-31-43 4~' District Mr. Karl King 01-D1-OD to 12-31-D3 5th District Mr. David Varner D1-01-00 to 12-31-03 6t~ District Ms. Karen L. White 01-01-0o to ~ 2-31-03 At Large Mr. Andrew Ujdak 01-01-OD to 12-31-D3 At Large Mr. Sean Coleman 01-01-oa to ~ 2-31-03 At Large Mr. AI ~Buddy~ Kirsits D1-D1-00 to 12-31-D3 v Cocnvrr-Crrr~vr~rxc Soun~ B~, ~nUrra X01-183 CTIY OF SOUTH BEND STEPHEN J, LUECII~„ MAYOR PHONE 574! 235-9216 Fix 574!135-9928 TDD 5741235-55G7 DEPARTMENT OF ADMINISTRATION AND FINANCE F~~cx B, DLL, IIi ~orrrRa~ May 25, 2~OZ To the I~onorable Mayor Stephen J. Luecke, Members of the City Council, and the Residents of the City of South Bend: The comprehensive annual financial report of the City of South Bend, Indiana the '"Ci " for the . tY ~ year ended December 31, 20U 1, ~s hereby subnutted. Responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with the City. To the best of our knowledge and belief the enclosed data is accurate in all material respects and is reported in a manner designed to present fairly the financial position and results of operations of the various funds and account groups of the City. All disclosures necessary to enable the reader to gain an understanding of the government's financial activities have been included. The comprehensive annual financial report is presented in four sections: introductory information, financial information, statistical information and federal awards supplemental information. The introductory section includes this trzansmittal letter, the City's organizational chart, a list of principal City officials and the Cer~.ficate of Achievement for Excellence in Financial Reporting awarded to the City of South Bend for the ear ended December 31 ~00~. Y The financial section begins with the independent auditors' report on the City's financial statements and schedules and is followed by the City's general-purpose financial statements and accompanying footnotes. The remaining portion of this section includes the combining and individual fund and account group financial statements and schedules. The statistical section includes selected financial and demographic information generally presented on a multi-year basis, which has been provided to give the reader a broader understanding of the City. This document ends with the federal awards section, which inchudes the results of the supplemental audit of the City's federal awards and the internal controls necessary for compliance. iLst'~Ybrq~da..a.~a~~o~lsideaa~ sae.If~yw~6ffia~~'tLe vi U.S. Gff ce of Management and Budget Circular A-133, Audits of States Local Governments and Non-Prof t Or anizations, the provisions of Indiana Code section 5-11-1-9 and the requirements of the Indiana State Board of Accounts. Information related to the single audit, including the schedule of federal financial assistance, findings and recommendations, and the auditors' reports on the internal control structure and compliance with applicable laws and regulations, is included in this document. The following pages of this transmittal letter begin with a general overview of South Bend and the surrounding area. Also summarized are the key financial, budgetary and property tax controls with which the City is required to comply. The remainder includes a discussion of the prior year's financial challenges and accomplishments; the City's goals and objectives for this year and beyond; and other key issues the City is facing along with the impact they may have on current and future budgets. GENERAL INFQRMATIQN The City of South Bend is the county seat of St. Joseph County, Indiana, and is the fourth largest city in the state. Its 2400 U.S. Bureau of the Census population of 107,78 classifies it as a "City of the Second Class" under Indiana statues cities with a population of 35,000 to 250,000. It operates with a mayor as chief executive and anine-member City Common Council composed of six members elected from districts and three members at-large. The City provides a full range of traditional general governmental services to its citizens. These services include police and fire protection; sanitation services; the construction and maintenance of highways, streets and infrastructure; recreational activities and cultural events. In addition to general governmental activities, the Common Councilor City Board of Public works exercises oversight over the South Bend water works, the South Bend VLlastewater Treatment Facility, the Century Center, the College Football Hall of Fame, the Studebaker Collection, the South Bend Redevelopment Authority and several downtown parking facilities. Location St. Joseph County lies within the heartland of the manufacturing belt and metropolitan regions of the Upper Midwest and Canada. The City of South Bend is located in the north central part of Indiana, ten miles south of the Michigan state line, and is commonly known to be within the "Michigna" area. The Michigna area is a vibrant and diverse area with a strong economy based on a mix of agricultural, service, manufacturing, other commercial and tourism industries. This diverse economic mix creates varied employment opportunities for the area's residents while providing insulation via diversification from .future economic downturns. The City is approximately 94 miles east of Chicago and 140 miles north of Indianapolis. Accessibility to transportation, including Interstate 80190, a regional airport which is the second busiest in the state of Indiana}, the South Shore rail Line and a port on Lake Michigan, has supported economic growth within the community. Proximity to Chicago, the largest rail and vii intermodal ~railltruckloceanlinland waterway} transfer point in the country, is a significant advantage to St. Joseph County. St. Jase h Coun l Sauth Bend -Economic Conditions and Uutlook St. Joseph County, with its 200D U.S. Bureau of the Census population of 265,559, boasts a strong history of manufacturing which continues today. As a complement to that, the service industry and retail trade has also flourished, creating a balance that serves the community well. The County has experienced a net growth in population of 26,945 11.3% increase} between 1960 and 2DDD. After experiencing a reduction of 2.6% during 1969 to 1983, at which time the entire Midwest was at the depth of its economic restructuring and recess, the County's population increased 4.D% between 1983 and 1990 and another 7.5% between 1990 and 20DD. The total labor force in January 2002 of 136,290 in St. Joseph County is typical of the Midwest: well trained with a strong work ethic. Approximately 79% of the area's adult population are high school graduates or higher has compared to the national average of 75%} with an estimated 19% with a Bachelor's Degree or higher. There are ten colleges, universities and technical schools within South Bend and the surrounding area including the University of Notre Dame, Indiana University of South Bend, Saint Mary's College, Bethel College and Ivy Tech State College. At the high school level, there are school-to-work transition programs that help prepare students for the world of work. The employment trend in the County shows an average annual increase of 1.7% per year between 1990 and 1999 as compared to the national average per year of 1.5% for the same period. St. Joseph County is currently experiencing an average unemployment rate of around 3.5%, which compares favorably to the January 2001 national and State of Indiana rates of 4.7% and 3.7°/fl, respectively. The 1999 employment profile for St. Joseph County provides a good overview of the economic make-up of this community. Employment statistics for the County's major economic sectors covering 6,484 business establishments}, as well as growth since the last major recession of 1990-1991, are as follows: Economic Sector Construction Manufacturing Transportation, Communication & Public Utilities wholesale Trade Retail Trade Number Employed 6,900 22,080 Finance, Insurance & Real Estate Agricultural Services & tither Services Governmental excluding Federal} 5,240 8,150 25,170 7,040 41,563 12,109 % of Total Chan e since 1991 5.4% 1.77% 17.2°/a 4.1% 6.4% 19.6% 5.5% 32.4% 9.4% 0.96°/a 0.06% 1.95 1.48% 0.91 3.25% 2.21 % St. Joseph County presently has an estimated 98,500 households with per household income as follows: 12% with household incomes that exceed $75,000;18% with incomes $50,000 to $75,000; 25% with incomes $35,000 to $49,999;18% with incomes $25,000 to $34,999;15% Vlli with incomes $15,000 to $24,999; and the remaining 12% with household incomes under $15,000 per year, The median household effective buying income disposable income aver taxes} in the County in 2001 was $40,816, which equated to more than $4.36 billion in effective buying income for this area. Health and education lead the employment statistics for St. Joseph County. The largest employers in the County as of January 2002 were as follows: University of Notre Dame X4,100}; Saint Joseph Regional Medical Center X3,358}; South Bend Community School Corporation X3,100}; Memorial Health Systems X3,300); Honeywell Incorporated X1,430}; St. Joseph County Government X1,631}; Indiana University of South Bend X1,481}; Martin's Super Markets X1,443}; City of South Bend X1,300}; Meijer Incorporated X1,225};Penn-Harris-Madison School Corporation X1,215}; AM General Corporation X1,001}; First Source Bank X969} and Madison Center and Hospitals X815}. The following provides a profile of the adult population residing in St. Joseph County: Gender: 47% male; 53% female Age: 15% 18-24 years of age; 20% 25-24 years of age; 21 % 35-44 years of age;14% 45-54 years of age;11% 55-64 years of age; and 19% 65 years or older Race: 84% white; 10% BlacklAfrican American; 4% HispaniclLatino; 1 % Asian; and 1 % other Marital Status: 59% Married;l8% widowedlDivorcedlSeparated; and 23% Single Home Gwnership: 78% own; 22% rent Type of Dwelling: 84% single unit;l6%other The cost of living continues to be one of the greatest advantages of living in this community. The housing costs in South Bend are well below the national and regional averages. During the third quarter of 2001, the median sales price for a single family home per the National and Indiana Association of Realtors} for the nation and the Midwest were $123,400 and $93,040, respectively, compared to South Bend's median price of only $54,600. For the same period, Chicago's median price was $211,800 and Indianapolis stood at $120,200. South Bend's ACCRA cost of living index for the third quarter of 2001 was 91.6, which was 10.8% below the nationwide average. A further breakdown of South Bend's cost of living index for this period was as follows: grocery items - 87.8; housing costs - 91.3; utilities - 95.3;transportation - 88.7; health care - 99.8; and miscellaneous goods and services - 92.4. The City of South Bend continues to place high emphasis on a growing and diversified local economy. It has been active in developing ten industrial parks, offering itself as a low-cost alternative to the Chicago metropolitan area to companies engaged in light manufacturing, distribution and services. More than 240 businesses operate in South Bend's industrial parks, including companies engaged in metalworking, plastics, warehousing and distribution, and professional services. The South Bend Community School Corporation serves all of the City and some of the surrounding area and has a current enrollment of approximately 21,797 students in grades kindergarten through high school. An estimated 4,441 students attend private or parochial schools within the City. The ten institutions of higher education and technical training located ix within the South Bend area have a total enrollment of approximately 26,959. Over the years, the University of Notre Dame has provided a stabilizing influence on the economy with a very significant economic impact upon the community. South Bend has continued to progress in its growth since 1842, when Father Edward Sorin named his rustic log chapel "Notre Dame du Lac" and began to teach the local Indians. Today, the chapel has grown into the University of Notre Dame. In 1852, H.C. Studebaker started the industry of making wagons and horse drawn buggies that evolved into the manufacturing of the Studebaker automobile. It made the name Studebaker synonymous with the area of South Bend. Another industrial firm that would later become the area's largest began in 1923 when Vincent Bendix began manufacturing automotive brakes. In 1929, the company became the Bendix Aviation Corporation, and now, as Honeywell formerly AlliedSignal Inc.}, is a leading manufacturer of automotive and aerospace products. Other special attractions within the South Bend area include the Olympic-class East Race waterway and the East Bank area; the newly renovated Morris Performing Arts Center, which provides for the Broadway Theater League, the South Bend Symphony Orchestra with the Chamber and Pops Orchestras and the Southold Dance Theater and Patchwork Dance Company; the South Bend Civic Theater; the Studebaker National Museum; the South Bend Regional Museum of Art; the Spite Museum of Art at Notre Dame; the Northern Indiana Center for History; Copshaholnal~The Oliver Mansion; the College Football Hall of Fame; Century Center; Potawatomi Zoo; the Morris ConservatorylMuessel-Ellison Tropical Gardens; Healthworks! Kids Museum; the Farmers' Market; the Belleville Softball Complex; the Firefly Performing Arts Festival; and the annual City of South Bend Ethnic Festival. The Coveleski Regional Baseball Stadium, a 5,000-seat facility which opened in 19$7, is rated among the best in minor league baseball. It had record crowds during its seasons of play with the South Bend Silver Hawks, a minor league team of the Chicago white Sox up to the 1997 season. During 1997, the City signed on with the Arizona Diamondbacks and looks forward to continued success with its program. Additional miscellaneous information about the City of South Bend can be found in the statistical section of this document. Financial Bud eta and Pro a Tax Controls The Ci 's Mana ement Team is responsible for establishing and maintaining an internal control tY g structure desi ed to ensure that the assets of the government are protected from loss, theft ar misuse and to ensure that ode uate accounting data is compiled to allow for the preparation of q ~ 1 financial statements inconformity with generally accepted accounting pnnciples. The ~nterna control structure is desi ed to provide reasonable, but not absolute, assurance that these 'ectives are met. The cons t of reasonable assurance recognizes that: ~1}the cost of a control obi ~ should not exceed the benefits likely to be derived; and ~2}the valuation of costs and benefits requires estimates and judgments by management. __ i . As a reci Tent of federal and state financial assistance, the City also is responsible Single Aud, t p 'n that anode uate internal control structure is in place to ensure compliance with for ensun g q x applicable laws and regulations related to those programs. This internal control structure is subj ect to periodic evaluation by management of the City. As part of the City's single audit described earlier, tests are performed to determine the adequacy of the internal control structure, including that portion related to federal f nancial assistance programs, as well as to determine that the City has complied with applicable laws and regulations. The results of the City's single audit for the year ended December 31, 201 disclosed no instances of significant material weaknesses in the internal control structure and no significant violations of applicable laws and regulations. Bud eta Controls. In accordance with Indiana statutes, the City maintains budgetary controls integrated within the accounting system. The obj ective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriated budget prepared on a cash basis} which is adopted by the City Council and then reviewed and approved by the Indiana State Board of Tax Commissioners. Activities of the general fund, certain special revenue and capital projects funds and the debt service funds are included in the annual budget. The level of budgetary control tthat is, the level at which expenditures cannot legally exceed the appropriated amount} is established by major budget classification within funds. The City Council may transfer appropriations from one maj or budget classification to another within a department by ordinance as long as the total appropriations for that department are not exceeded. Transfers fram one department to another, or additional appropriations in excess of the original budget, must be submitted to and approved by the State Board of Tax Commissioners after these appropriations have been approved by the City Council, The City also maintains an encumbrance accounting system as one technique of accomplishing budgetary control, Encumbered amounts do not lapse at year end and are carried over to the subsequent year as a part of the subsequent year's budget. Prop,ert~Tax Controls. In addition to budgetary and other controls established by Indiana statute, the City must operate within specific and rigid controls governing the amount of property tax it may levy. The property tax control program, which began in 1973, limits the amount of property taxes that maybe levied by each unit of government in its legally budgeted funds. Indiana law prescribes a maximum property tax levy, which is calculated as a 5 % increase over the previous year's maximum levy. However, if a local government has experienced growth in assessed valuation in excess of 5%, the municipality may use a percentage equal to that growth, up to a maximum of 1 ~%. Growth is calculated as the average growth in assessed valuation over the last three years, not counting a year of reassessment. In addition, if the governmental unit finds that it cannot maintain basic governmental services for its residents within the property tax "freeze," it may appeal to the State Local Government Tax Control Board for an "excess levy" in certain specific instances. As a part of the property tax control program, the state transfers an amount generally equal to 20% of the total property tax levy except for debt service Levies as described below} to the County Auditor to be distributed to each taxing unit as a replacement for 2Q% of the property taxes levied. This "property tax replacement" is funded through the state sales tax. The levy for Debt Service funds is controlled via a review and approval process by the State Local Government Tax Control Board with a subsequent review and approval by the State xi Board of Tax Commissioners} for each issuance of general obli ation indebtedness or - g ~ lease purchase} entered into by a taxing unit. In addition, all indebtedness incurred after 1983 no longer receives the 20% state property tax replacement funds mentioned above. A historical view of the City's tax rate and its net assessed valuation has been included ' in the statistical section of this document. Ma`or Financial Accom lishments for 2041 VVe are pleased to announce that we have underspent the 2001 General Fund Ex enditure P Budget by $2,873,044 while General Fund Revenue has exceeded the 2001 Bud et b . g y $1,466,440. This good news rs a direct result of the hard work and never-endin focus on . g expense control by the City s department heads, managers and employees. The additional revenue is a result of increased collections for services provided and improved cash mana ement g procedures, which resulted in more than doubling the budgeted income received on investments. This net $3.9 million excess over budget has provided additional funds for the Ci 's 2002 tY Capital Budget as well as increased cash reserves. The 2001 results are a continuation of past successes. Last year the City was able to announce that it had underspent the 2000 General Fund Expenditure Budget by $2,868,000 while General Fund Revenue exceeded the 2000 Budget by $1,505,000. In 1999, General Fund Expenditure Budget was unspent by $2,890,000 and revenue was exceeded by $2,283,000. In 1998, the General Fund Budget was underspent by $2,625,000, and revenues came in at $1,783,000 more than originally anticipated. This provides evidence that the City's budgets have been prepared on a conservative basis, and they have provided adequate resources to fund services provided. All cities have limited resources and, thus, limited number of programs and services that can be provided. VVe are proud to say that we have done well in terms of maintaining a solid, financially sound organization by spending within our means. The City of South Bend's overall financial stability continues to remain very strong. Grace again the City's "AA" credit rating from Standard & Poor's and Fitch IBCA was reaffirmed when the City issued new debt for a new Public works Service Center. The City also refunded two bonds in 2001, a Sewage Utility and Redevelopment Authority Revenue Bond. Fitch's press release stated that "the rating reflects the City of South Bend's solid financial position, sound and diversified economic base, and low direct debt levels.. The City's financial performance is consistently strong, with conservative budgeting and operating surpluses supporting the long record of sizable undesignated general fund balances." Standard and Poor's credit profile identified the City's strengths to include "a diverse local economy" and a "history of strong liquidity and goad f nancial management." Moody's Investor Services alsa reaffirmed its previous rating of A2, which is a rating that the City is pleased with; however, the City's goal is to improve this rating in the near future. The City continues to maintain adequate cash reserves not only in its General Fund which remained at 18% of the current year's operating expenditure budget as of the start of this year after setting aside funds for the 2002 Capital Budget} but also in its Special Revenue and X11 Enterprise Funds that include operational activities. It is the City's goal to maintain cash reserves of at least 1 S% of operating expenditures rafter funding capital needs for the current year} for each of these operating funds, aver the past five years, the City has been able to more than double its $9.3 million General Fund reserves, which stood at $4.2 million ~ 11 % of the operating budget} at the start of 1997. The Administration and Finance Department, along with all other department fiscal staff, continues to strive for overall improvement in providing meaningful and timely financial information to City Management, Common Council and the general public. Same significant enhancements included revenue and expenditure forecasting on a multi-year basis and the identification of the ongoing projected operational impact resulting from the City's future anticipated capital expenditures. The forecasting process has also enhanced the budgeting pracess by enabling City Management and the Common Council to compare anticipated actual results with the projected financial needs far the coming year, The most significant improvement in this area during the past year has been the creation of amulti-year forecast system for all operating and capital funds. This new forecast model will be an important tool to use when ~ determining the City's long-range expenditure plans. The City's 2040, 2001 and 2002 Performance Based Budget Books were significantly enhanced over the past three years in a variety of ways. The most important hand time consuming!} improvement accomplished was the creation and inclusion of the City's Program Logic Models. During late 199slearly 1999, all department heads and key staff members embarked upon intensive training aimed at developing skills to better measure performance outcomes through development of program logic models. This training was primarily aimed at enhancing the City's Performance Based Budget process while praviding a tool to help programs improve services. The logic model concept includes the identification of desired program outcomes representing departmental goals and objectives} and performance indicators that attempt to measure the success of our programs. This process will help City employees determine whether or not the resources they expend actually produce the benefits desired for its customers. Although this is an ongoing process, we believe our efforts during the past three years have allowed us to take a giant step forward in improving accountability and helping us determine if the City's programs really make a difference in the lives of the people that live and work in this community. The process of completing these logic models provided departments with the opportunity to reassess their long-term objectives specif tally as they relate to the City's overall goals. ~t also served to strengthen our resolve to become a model city. The City submitted its 2002 Performance Based Budget earlier this year to the Government Finance Officers Association of the United States and Canada ~GFQA} for its consideration for the "Distinguished Budget Presentation Award Program." The City was presented with this prestigious award for the fifth year in a row during December 2001 for its 2001 Performance Based Budget document. Ci ide Goals and Qb'ectives for 2001 and Be and The City has developed eight broad goals that focus on the following areas: economy, safety, quality of life, trust, responsiveness, infrastructure, finance and workforce. The City has xiii Enterprise Funds that include operational activities. It is the City's goal to maintain cash reserves of at least 15% of operating expenditures ~afier funding capital needs for the current year} for each of these operating funds. Over the past five years, the City has been able to more than double its $9.3 million General Fund reserves, which stood at $4.2 million ~ I 1 % of the operating budget} at the start of 1997. The Administration and Finance Department, along with all other department fiscal staff, continues to strive for overall improvement in providing meaningful and timel f nancial y information to C1ty Management, Common Council and the general public. Same slgn~ficant enhancements included revenue and expenditure forecasting on amulti-year basis and the identif cation of the ongoing projected operational impact resulting from the City's future anticipated capital expenditures. The forecasting process has also enhanced the budgeting process by enabling City Management and the Common Council to compare anticipated actual results with the projected financial needs for the coming year. The most significant improvement in this area during the past year has been the creation of amulti-year forecast system for all operating and capital funds. This new forecast model will be an important tool to use when determining the City's long-range expenditure plans. The City's 2000, 2001 and 2002 Performance Based Budget Books were significantly enhanced over the past three years in a variety of ways. The most important (and time consuming!} improvement accomplished was the creation and inclusion of the City's Program Logic Models. During late 19981early 1999, all department heads and key staff members embarked upon intensive training aimed at developing skills to better measure performance outcomes through development of program logic models. This training was primarily aimed at enhancing the City's Performance Based Budget process while providing a tool to help programs improve services. The logic model concept includes the identification of desired program outcomes representing departmental goals and objectives} and performance indicators that attempt to measure the success of our programs. This process will help City employees determine whether or not the resources they expend actually produce the benefits desired for its customers. Although this is an ongoing process, we believe our efforts during the past three years have allowed us to take a giant step forward in improving accountability and helping us determine if the City's programs really make a difference in the lives of the people that live and work in this community. The process of completing these logic models provided departments with the opportunity to reassess their long-term objectives specifically as they relate to the City's overall goals. It also served to strengthen our resolve to become a model city. The City submitted its 2002 Performance Based Budget earlier this year to the Government Finance Gfficers Association of the United States and Canada ~GFGA} for its consideration for the "Distinguished Budget Presentation Award Program," The City was presented with this prestigious award for the fifth year in a row during December 2001 for its 2001 Performance Based Budget document. Ci ide Goals and Db'ectives for ZDO1 and Be and The City has developed eight broad goals that focus on the following areas: economy, safety, quality of life, trust, responsiveness, infrastructure, finance and workforce. The City has xiv identified various objectives that are tied directly to these goals which, if achieved, will result in the attainment of these goals. The eight goals are listed below. GGAL: The Community's Economy Improve South Bend's economy to ensure a vigorous local business climate; ample em to ent • . , P Ym business and investment opportunities for all our customers; and a tax base that is sufficient to meet the needs of the City, its residents and other customers. GOAL: The Community's Public Safety and Civility Improve South Bend's public safety and civility to ensure that every resident and other customers can live, work, play, run a business and raise a family in a humane, pleasant and safe environment; have adequate, affordable and timely access to all forms of emergency services; and can contribute and participate in a community where people of different backgrounds live in mutual respect and harmony. GGAL: The Community's duality of Life Improve South Bend's quality of life to ensure that every resident and every family can earn an adequate income; secure adequate housing; live in a safe, pleasant and humane neighborhood; enjoy a wide range of social, cultural and recreational opportunities; and have access to quality educational and medical services within an excellent natural and manmade environment. GOAL: Trust in City Government Improve residents' trust in City government to ensure that South Bend has a broad base of consensus and support on which to build the future, a song foundation for collaborative action and community partnerships; and an increase in resident and customer participation in the daily public life of the community. GQAL: The City's Responsiveness, Efficiency, and Effectiveness Improve the responsiveness, efficiency, and effectiveness of City government to ensure that the City's customers get the value they expect and deserve. GGAL: The City's Infrastructure Improve the City's infrastructure to ensure that South Bend can support physical growth and economic development; and offer an excellent quality of life to all of its residents and other customers. GGAL: The City's Financial Condition Improve the financial condition of City government to ensure that South Bend has the financial resources necessary to achieve all its goals for the next five years. XV GaAL: The City's Workforce Improve the City government's existing workforce, work environment and human development systems to ensure that South Bend has the human resources necessary to achieve all its goals for the next five years. City Mission Statement and De artrnent Pur ose Statements The City provides services to its customers through thirteen administrative departments. These departments have unique purposes that are intended to support the citywide mission statement which is "to be recognized as a model city." Each department has developed a purpose statement which identifies their specific role. Ma or's Gffice: Leading the community to become a model city through formulating Y policy, d~rect~ng operations and respondvrig to customer concerns. Common Council: Making certain that our City government is always responsive to the needs of our residents and that the betterment of South Bend is always our highest priority. Ci Clerk's Gffice: Preserving all City Ordinances and Council meeting minutes for enerations yet to be, and providing fair and consistent treatment of our g Ordinance Violations Bureau customers. Administration ' ~ and Finance. Providin financial and organizational stability for the City through sound g financial management while ensuring the existence of a safe work environment uali employee benefits and equal treatment for all City q tY employees. Legal Department. ovidin su erior rofessional and ethical legal services for our client, Pr g p ~ p the City of South Bend. • ~ Police Department. otectin the life, ro erty and personal liberties of all individuals; Pr g p p ~ ~ ctivi and nal a ty im rovin the overall quality of life by deterring crun~ p ~ g ~ im art~al law enforcement res ecting cultural diversity; delivering fair and p p services to all residents. . . Fire Department. ' in the hi est level of Fire and Emergency Medical Services Proved g gh . ible to all of our customers, saving lives and property, and striving to ons p odel Fire De artment for other cities in an efficient and cost- become a m p effective manner. Code Enforcement. ' tainin and im roving the physical quality of life in our Main g p neighborhoods. XVl Park and Recreation: offering all residents and guests of South Bend the highest quality of recreational and leisure activities, while providing well-managed parks and recreational facilities with updated programming and friendly productive service. Community and Economic Development: Creating and expanding opportunities through partnerships in neighborhood revitalization, commercial and industrial development and community enhancement. Public Works: Providing leadership in the development and delivery of engineering, fleet, transportation, sanitation, wastewater, water and other services as called upon by our customers. Building Department: Serving our customers by inspecting, informing and ensuring a safe place to work, play and live. Century Center: Providing astate-of the-art facility with excellent services to customers while generating maximum economic benefit to our community. Buildin Sauth Bend in ZOU1 and be and Mayor Stephen Luecke's theme for the past several years has been "We're Building South Bend." That theme has had a major influence on the development of the 2402 budget. There were five areas of concentration that became or remained budget priorities for 2002. We're BuildiugNeighborhoods - Mayor Luecke and the City's elected off cials continued their strong commitment to neighborhoods. The City will invest $4.7 million to fund or leverage state and federal funding for housing assistance, development and home ownership programs, neighborhood public works and parks, neighborhood development for social services and organizations, and public safety initiatives. Committing these resources will help us maintain, improve and support strong neighborhood development. We're Building a Safe City -Public safety is the foundation of all the City's efforts to build South Bend. Through the targeted and creative use of available resources, the City is working to provide quality police, fire and ambulance services for the community. The crime rate has increased in several significant categories over past year. South Bend has 2.4 police officers and 2.3 firefighters per thousand population. These ratios are among the highest in the state and well above the national average. We believe that these extra officers are important for officer safety and community safety. We will also complete the long awaited and much needed design for renovation and expansion of Police Department offices. The City's Fire Department is rated one of the highest in the State. We have xvii recently refurbished three main fire trucks to like-new status, This year we will start work on new administrative offices for the Fire Department and Central Fire Station. The Mayor's top initiatives will focus on regional policing, providin in- . .. g car cameras far all patrol cars and placing more emphasis on training and recruitment for the Police and Fire Departments. We're Building an Attractive City - We are working to enhance the natural and man-made beauty of our city through effective City programs. For the fifth year in a raw we were named a Tree City USA. The Building Block Grant Program helps residents spruce up their neighborhoods, and aggressive Code Enforcement will continue to address deteriorated and nuisance properties. The Commercial Corridors Improvement Fund provides much needed funding to address a variety of needs along five of the City's major corridors. The City is funding major programs for curb & sidewalks, neighborhood centers, weed & seed program, and transforming a former dump into a model outdoor environmental lab. H'e're Building Opportunity - A key issue for any city is education and opportunity for young people. The City is committed to keeping schools open in our neighborhoods and to maximizing their use by the community. ~Ve are building partnerships that will create~new strategies for enhancing our formal education system. VL~orking together with families, student groups, school officials, neighborhoods, the faith community and civic organizations, we can support our local schools and improve the level of individual student performance. We're Building a Strong Economy -Local government plays a key role in economic development. By providing adequate infrastructure and offering targeted assistance, the City can stimulate private investment, creating business opportunities and lobs. The City's policies encourage new start-up businesses, strengthen existing business, attract new jobs, increase assessed value and emphasize direct investment inhard-to-develop areas. Efforts have been and will continue to focus on implementing the comprehensive plans for downtown and the East Bank. The City's administration will vigorously pursue the revitalization of older industrial sites, as well as the expansion of the Blackthorn area. FINANCIAL INFGRMATIUN General Government Revenues. The following schedule presents a summary of General Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds revenues for the fiscal year ended December 31, 2D4I and the amount and percentage of increases and decreases in relation to prior year revenues. xviii Increase I Percent of Percent Decrease} Increase I Revenues 2001 Amount of Total from 2000 enrease Taxes: General Property $ 55,804,324 54.0% $ 3,894,427 7.5% Auto Excise 3,583,540 3.7% X8,208} 0.2% EDIT 3,417,763 3.2% 312,290 10.1 °/a GRIT 4,491,922 2.5% 2,113,435 $8.9% Financial Tax 118,845 0.1 % X8,476} -6.7% Commercial Vehicle 659,492 0.1 % 659,492 nla HotellMotel Tax 496,626 0.1% 496,626 n/a Licenses and Permits 245,894 0.3% 161,449} -24.0% Intergovernmental 11,987,614 13.6% 566,123 4.9% Charges for Services 12,716,474 11.9% 1,294,983 11.3% Fines and Forfeitures 126,515 0.3% X118,578} -48.4% Interest 2,571,772 4.4% X1,298,502} -33.6% Donations 1,626,800 1.2% 439,749 27.0% Sale of Property 0 4.0% X3,033,334} nla Miscellaneous 2,084,986 2.0% 202,725 10.8% $ 99,9321527 _ 1 Dq,4% $ 4,561,685, 5.1 As shown above, taxes continue to represent a signif cant source of revenue needed to support the services provided by the City. The City's single largest source of revenue is generated by property taxation. This revenue calculation is based on a relationship between two variables. The first variable is the assessed property valuation of industrial, commercial and residential parcels, both real and personal property. The second variable is the application of a tax rate to arrive at the total tax levy. Taxable property is assessed at 33113% of the true tax value. As described earlier, the City has the ability to increase its general property tax levy by 5%, which it elected to do in 2401. The above general property tax revenue includes taxes collected on behalf of the following funds: General Fund, Park and Recreation Fund and the Cumulative Capital Development Fund totaling $46,625,182, which represented the anticipated increase of 5.2% from 2000}; various capital funds for the Guy's Redevelopment Tax Incremental Financing TIF} Funds totaling $?,266,992, which increased by 3.8% from 2000}; and a special levy to cover debt service on general obligation bonds x$1,912,150, which increased 216% from 2000 reflecting the bond's debt schedule}. The increase in property taxes collected on behalf of the TIF funds was the result of an increase in net assessed value and the scheduled roll-off of tax abatements in the Airport Development Economic Area Blackthorn} TIF. ane of the major focuses for the City continues to be the need to diversify its revenue streams. This is necessary to reduce the dependency on general property taxes and to ensure that abroad- base ofusers, including nonresidents, share in the funding of basic city services. Currently the xix Economic Development Income Tax EDIT -This tax was fi } rst enacted as of July 1,1995 at the rate of one tenth of one ercent 0.1 % of Ci p ~ } ty residents hand some nonresidents } adjusted gross Income, which generated $1382 670 an $1466 D2 d , 9 for the City of South Bend in 1996 and 1997, res ectivel .The ' p y C1ty s Common Council and the St. Joseph Coun Council assed res ' tY p pect~ve ordinances that increased the rate to two tenths of one ercent 0.2° ' p ~ /°), which effectively doubled the City's distribution be 'nnin in 1998. The ' ~ g City received $2,871,297, $3,156,441, $3,105,473, and $3,417 7~3 of EDIT distri ' buttons in 1998,1999, 2000, and 2001 respectively, and is antici atin the recei t of .. p g p $5.5 million from this tax in 2002. Both of the local o tion income taxes DIT P ~E and CaIT} are collected and administered by the Indiana D artYnent of Stat . ~ e Revenue. The EDIT distribution is then remitted to the coon which then tY~ allocates these tax receipts between the county and the cities and towns in the county bayed on the proportionate amounts of property tax levy for each unit. The City's portion of the total county's EDIT ranged from 35.G% to 38.2% over the last four years as the proportionate property tax levies have char ed. The EDIT . g rate will remain at the current level X0.2%} unless further action is taken b the . Y respective councils. The EDIT rate can legally be raised to four tenths of one percent X0.4%}, County option Income Tax ~CCIT} -The City and County Councils enacted this tax effective July 1,1997 at a rate of two tenths of one percent X0.2%} with an increase of one tenth of one percent X0.1 %}per year during the next four years. This would take the rate to its legal limit of six tenths of one percent X0.6%} by the year 2002. The City would not have supported the new County Option Income Tax if it had not been accompanied by a tandem ordinance, which established an additional 6% homestead credit for property taxpayers. This additional homestead credit increased to 7% in 1999 and to 8% in 2000 where it will remain at this level}. Thus, as a result of the passage of this new tax, City property taxpayers were provided relief through a reduction in their property tax bills while the City was provided with an additional source of revenue that will eventually slow the growth of future property tax rate increases. Although the rate was in effect in mid-1997, the City received its first CDIT distribution of $740,235 in 1998. The receipts increased from $1,717,303 in 1999 to $2,378,487 in 2000 and $4,491,922 in 2D01. The City is anticipating the receipt of $9.5 million from this tax in 2002 and $6.9 million in 2003 as a result of the scheduled xx COIT rate increases. In 2002 aone-time adjustment of $2,315,375 for conservative distribution estimates in the early years of the tax was transferred. These countywide taxes are allocated net of homestead credits) between all taxing units within the county based on the proportionate amounts of property tax levy for each taxing unit. As mentioned earlier, the City is always looking far other sources of revenue that would reduce its reliance on property taxes. A viable source of revenue is from user fees andlor charges for services currently being performed. It is the City's desire to establish all user charges and fees at a level closely related to the full cast of providing the services while taking into consideration similar chargeslfees being levied by other public and private providers. The City recalculates, on an annual basis, the full costs of activities supported by user fees (including the Parks Department programs and EMS ambulance services among others} to identify the impact of inflation and other cost increases. It then revises user fees accordingly. As a result, overall charges for services and user fee revenues are anticipated to increase in line with annual operating and capital budgets. Revenue collected for licenses and permit fees decreased by $b1,449 (20.0%} due to an overall decrease in the number of licenses and permits issued. In addition, an overall citywide change in the fee structure was implemented in order to more accurately reflect the actual costs incurred to review, approve and issue various licenses and permits. Fines and forfeitures decreased by $118,578 (48.4%} as a direct result of the reduction in Cade Enforcement bond forfeitures (which were $43,172 lower in 2000 when compared to 1999}. As discussed earlier in the section highlighting the current year's financial accomplishments, the City's cash reserves continue to remain at a healthy level. These reserves, while strong, have not been able to overcome significantly lower interest rates. Investment income decreased in 2001 when compared to 2000. Donations received during 2001 were 27% higher than 2000 due to the amount and timing of funds received for the Palais Royale Restoration Project. The Morris Entertainment Board of Directors spearheaded a major fund-raising campaign to secure funds for the renovation of the Palais Royale Ballroom, which was started during 2000 and scheduled for completion at the end of 2002. The first installment of these pledges was received in2000, and it is anticipated that the City will continue to receive funds from thisfund-raising campaign over the next several years as the pledges are honored and payments are received from the donors. The change in sale of property was the result of a one time receipt the City recorded as revenue in 2400. The $3 million was for the sale and leaseback of one of its downtown packing garages to the South Bend Public Transportation Corporation (commonly known as Transpo}. General Government Ex enditures. The following schedule presents a summary of General Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds expenditures for the fiscal year ended December 31, 2001 and the amount and percentage of increases and decreases in relation to prior year amounts. xxi Increase l .Percent of Percent Decrease} Increase 1 Ex enditures 20UI Amount of Total from 20U0 ecrease General Government $ 6,938,489 6.7°/a $ X66,527} -0.9°/4 Public Safety 3$,687,286 37.3% 2,558,139 7.14/4 Highway and Streets 14,064,377 13.6% 131,126 4.9°/4 Health and Welfare 65,000 0.1 % 0 O.D°/4 Culture and Recreation 12,864,397 12.4% 1,691,232 15.1 °/4 Urban Redevelopment and Housing 5,269,097 8.0% 1,459,757 21.4% Capital Outlay 14,937,077 14.4% X3,486,420} -18.9% Debt Service 7,916,470 7.6% 1,465,024 15.5% $ 103 742193 100.0% $ 3 352 331 3,30/4 The increase in Public Safety expenditures can be attributed to personnel cost increases for the Police and Fire Departments x$1,298,687 which represents 80% of the total increase and equates to an annual personnel cost increase of 8.2%}, additional public safety capital expenditures x$567,382} and other operational cost decreases x$246,389}. Personnel cost increases reflect the salary and benefit increases negotiated with two separate unions that represent the City's Fraternal Drder of Police and Firefighters. The increase in Culture and Recreation expenditures reflect the overall operating and capital cost increases incurred for the Park Department x$928,648}, an increase of $119,990 to fully fund the annual operational costs of the Morris Performing Arts Center, and an increase due to specific capital projects that were funded out of the Special Revenue funds during 2001. Urban Redevelopment and Housing expenditures increased as a result of a wide variety of programs funded by various state and federal sources during bath 2000 and 2001. Through various agreements in 2000 to induce the Robert Bosch Corporation to retain and expand its current facility, the City will finance various improvements and will purchase the property. These expenditures were a significant part of the increase in 2001. Capital Qutlay expenditures change from year to year based upon the specific projects that are funded in a given year, Compared to 2000, 2001 capital expenditures were lower due to funding and timing of new projects. In 2002, additional expenditures for the brownfield distribution center by TJX Corporation will approximate $5.0-7.0 million. This will be a substantial new investment in the Studebaker Corridor Redevelopment area by a firm new to the South Bend area. The increase in Debt Service was due to increased principal and interest payments for the f rst installment on the Hall of Fame debt. These bonds are more fully explained in the footnotes that accompany the financial statements found in the next section of this document. Proprietar!~perat~ons. The City's proprietary operations comprise several separate and distinct activities accounted for in both Enterprise and Internal Service funds The Enterprise Fund operations include the fallowing; the City's downtown parking ara es, .. .. g g water utility services, wastewater ut~l~ty services, sold waste services, the Century Center, the consolidated St. Joseph CountylSouth Bend Building Department and, Blackthorn Golf Course. The Internal Service Fund operations include the City's self funded liability insurance ro am, P ~ the City's self-funded employee benefits program, and Central Services ~a department that accounts for the expenses related to fuel, vehicle repairs and various other services and supplies provided to City departments on acost-reimbursement basis}. Fiduciar Funds. The City's fiduciary duties are accounted for in both Trust and Agency Funds. The primary trust funds are the Police and Fire Pension Funds explained below}. The Agency Fund is for payroll and related employee deductions. Pension Trust Fund ~ erations. Most City employees are covered by the Public Employees Retirement Fund and the 1977 Police Officers' and Firefighters' Pension Fund, both administered by the State of Indiana. However, certain police officers and firefighters hired before May 1, 1977, who did not opt into the 1977 fund, continue to be members of the 1925 Police Pension Fund and the 1937 Firefighters' Pension Fund. These two funds are administered by the City. This group of police officers and f refighters will continue to decline in the future both as a total number and as a percentage of total payroll of both the police and fire departments and of the City a~s a whole. The 1925 and 1937 Plans are funded through a combination of property taxes levied by the City and distributions from the State Pension Relief Fund. As a result of the requirements of the state statute that created these funds, the City is legally prevented from funding them in any other way than a "pay-as-you-go"basis. For December 31, 2001, the City received an actuarial survey on these funds to provide the proper disclosures required by generally accepted accounting principles, This information is included in the following section. Debt Administration. At December 31, 2001, the City had a number of debt issues outstanding. These issues included $2,620,000 of general obligation bonds, $69,800,000 of revenue bonds payable from governmental funds, $53,657,537 of revenue bonds payable from enterprise funds and $1,791,353 of first mortgage bonds payable from governmental funds. Under the Indiana Constitution and state statute, the City's general obligation bonded debt issuances are subject to a legal limitation based upon 2% of total assessed value of real and personal property. Since Indiana's assessment statutes call for an assessed valuation ofone-third of cost less depreciation, its general obligation debt limitation is one ofthe most conservative in the United States. A detailed listing of this debt can be found in the Notes to the General Purpose Financial Statements. A calculation of the City's legal debt limitation can be found in the statistical section of this document. Cash Management. In accordance with state statute, cash temporarily idle during the year is invested in demand de osits, certificates of deposit, obligations of the U.S. Treasury and P xxiii repurchase agreements that are fully collateralized by U.S. Government or U.S. Government Agency obligations. In addition to the insurance available to all depositors through the Federal overnment all g deposits of the City are covered by the Public Deposits Insurance Fund maintained b the State Y Board for Depositories. That fund, established in 1937, covers both principal and interest of all deposits and investments made by an Indiana governmental unit with approved ublic . p depositones ~n accordance with the Public Deposits and Investments Law. Risk Mana ement. The City has established two self insurance funds: the Self-Funded Employee Benefits Fund and the Liability Insurance Premium Reserve Fund. As previously mentioned, these self-insurance funds are accounted for as Internal Service Funds. The purpose of the Self-Funded Employee Benefits Fund is to pay medical claims of City employees and their covered dependents and minimize the total cost of annual medical insurance to the City. Medical claims exceeding $125,400 per insured on an annual basis are covered through a private carrier. In addition to medical claims, the fund pays premiums for life insurance and long term disability benefits for employees. The Liability Insurance Premium Reserve Fund covers automobile and comprehensive liability as well as workers' compensation costs. The City's liability for self- insurance islimited to $300,000 per person and $5,000,000 in the aggregate per occurrence in accordance with Indiana Tort Law. The accrued liability for estimated insurance claims represents an estimate of the probable loss on unpaid claims arising prior to year end. ether Information Indeuendent Audit. In accordance with the state statute, the City is required to be audited annuall b the Indiana State Board of Accounts, an agency of the State of Indiana. In addition YY to meeting the requirements set forth instate statutes, the audit also was designed to meet the requirements of the federal Single Audit Act of 1984 and related 4MB Circular A-133 as mentioned earlier. The auditors' report on the general purpose f nancial statements and combining and individual fund statements and schedules is included in the financial section of this report. For the past twelve years years ended December 31,1990 through 2001}the City has received an unqualified audit opinion. The auditors' reports related specifically to the single audit are included in a separately filed report. Awards. The Government Finance Gff cers Association of the United States and Canada GFGA awarded a Certificate of Achievement for Excellence in Financial Reporting to the City ~ ~ of South Bend for its comprehensive annual financial report for the fiscal year ended December 31 2000. This was the eleventh consecutive year that the City has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government unit must publish an Basil readable and efficiently organized comprehensive annual f nancial report. This report Y must satis both enerally accepted accounting principles and applicable legal requirements. fY g A Certificate of Achievement is valid for a period of one year only. we believe that our current xxiv comprehensive annual financial report continues to meet the Certif sate of Achievement Program's requirements, and we are submitting it to the FDA to determine its eligibility for another certificate. Acknowledgments. The preparation of the comprehensive annual financial report was made possible by the dedicated service of the City's fiscal officers and the entire staff of the Department of Administration and Finance. Each member of the Department has my sincere appreciation for the contributions made in the preparation of this report. In addition, Y would like to thank the Field Examiners of the State Board of Accounts for their hard work and dedication in this effort. In closing, without the leadership and support of Mayor Stephen J. Luecke, the City's Department Heads, and the members of the City Council, preparation of this report would not have been possible. Sincerely, Frederick B. 411ett City Controller xxv Presented to < < ,, ,. ~ ., ,, ~, :, For its Comprehensive Annual Financial Report for the Fiscal Year Ended December 31, 2000 A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to government units and public employee retirement systems whose comprehensive annual financial reports (CAFRs} achieve the highest standards in government accounting and financial reporting. xxvii ~01~ ~60UTH BEN~"~ ~RGANIZA'"~lONAI~ ~1RR" .,.,r: ~ °~ ~~ ' ~ century 'enter _; ores Redevelop end Board of ~ Board of Entertainment Authontyl Public Sa ~ ` ~'' ` ' ^ ~' Managers, , Board Commission ;. Fire ~~ ! p, Department s al ~ . Fire Chie#~ :. ~. -Technical Services -Fire P-evention -Park Administration -Engineering ~ I+conomic Division -Administrative Division DiYision Development ~~ -Investigative Services Division • Park Maintenance • Streets ~ Community Division -Firefighting Division Division Development -Uniform Patrol pperations Division • Recreation • Water Works ~ General Division -EMS Division Division Division Administration -Community Relations - Potawatomi Sao • Sernr~ge Works DIYiSion Division DiYlsion • Gaff Division -Central Services • Concession Division Division • Solid Waste Division Legal Code l I~oA: Department Enforcement ~ ~ ~ ` !City Attorney) I (Director) Hearing Officer City Finance & Neighborhood Cade Budgeting Enforcement Human Resources Abandoned Benefits Vehicles Management Unsafe Building Information Animal Control Technology Bureau of Weights Safety & Risk and Measures Management Human Rights xxvi • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • ~. ,rfi!~•:st~r~ ~.,r:, ~~~ STAT E~ F I N D I A N A ~~~ ~~ ~ N' : ~ t ;a ' AN EQUAL 4PP4RTUIVITY EMPLOYER STATE BOARD OF ACCOUNTS 302 WEST WASHINGTQN STREET 4TH FLOOR, ROOM E418 Il~DIANAPOLLS, Il~IDFANA 46204-2765 Telephone: (317) 232-2513 Fax; (317} 232-4711 Web Site: www.state.in.uslsboa INDEPENDENT AUDITORS' OPINION ON GENERAL-PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Inde endent Auditors" Re ort TO. THE OFFICIALS OF THE CITY OF SOUTH BEND, ST. JOSEPH COUNTY, INDIANA Vve have audited the accompanying general-purpose fnancial statements of the City of South Bend, as of and for the year ended December 31, 2001, as listed in the table of contents. These general-purpose financial statements are the responsibility of the City's management. Our responsibility is to express an opin- ion on these general-purpose financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assur- anceabout whether the financial statements are free of material misstatement, An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general-purpose financial statements referred to above presentfairly, in all material respects, the financial position of the various funds and account groups of the City of South Bend as of December 31, 2001, and the results of its operations of such funds and the statement of cash flows of the pro- prietary funds for the year then ended, in conformity with generally accepted accounting principles. As described Note 1 D, the City adopted the provisions of the Governmental Accounting Standards Board (GASAB} Statement No, 33 and 36, Accounting and Financial Reporting for Nonexchange Transactions and Recipient Reporting for Certain Shared Nonexchange Revenues - an amendment of GASB Statement No. 33, respectively, as of the year ended December 31, 2001. Our audit was made for the purpose of forming an opinion on the general-purpose financial state- ments taken as a whole. The combining f nancial statements listed in the table of contents are presented for purposes of additional analysis and are not a required part of the general-purpose financial statements of the City of South Bend. This information has been subjected to the auditing procedures applied in the audit of the general-purpose financial statements and, in our opinion, is fairly stated in all material respects in relation to the general-purpose financial statements taken as a whole. Uve did not audit the statistical data listed in the table of contents and, accordingly, we express no opinion on the statistical data. INDEPENDENT AUDITORS' OPINION ON GENERAL-PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued) Inde endent Auditors' Re ort Continued} In accordance with Government Auditin Standards, we have also issued our report dated April 29, 2002, on our consideration of the City of South Bend's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. Dur audit was performed for the purpose of forming an opinion on the general-purpose financial state- ments of the City of South Bend taken as a whole. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by U.S. Office of Managementand Budget Circular A-~ 33, Audits of States Local Governments and Non-Profit 0r anizations, and is not a required part of the general-purpose financial sta#ements. Such information has been subjected to the auditing procedures applied in the audit of the general-purpose financial statements and, in our opinion, is fairly stated, in all mate- rial respects, in relation to the general-purpose financial statements taken as a whole. STATE BOARD OF ACCOUNTS April 29, 2002 • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • r~r '°~, STATE ~~ IN ~~ ~: :, ANA , : ;~~~ ~_ __ ;Ni ~) i `•. ? ~ ..:.. '~ ~~~ ~ ~ .,:~~r' AN EQUAL OPPORTUNITY EMPLOYER ,; ~~.... ~a~~ :f~ ~ STATE BOARD OF ACCOUNTS 302 WEST WASHINGTON STRE ET 4TH FLOOR, ROOM E41 S INDIANAPOLIS, INI}IANA 46204 2765 Telephone: X317} 232-2513 Fay: (317) 232-4711 Web Site: www,state.in.uslsboa INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND GN INTERNAL CONTROL OVER FINANCIAL REPORTfNG BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS TO. THE OFFICIALS OF THE CITY OF SOUTH BEND, ST. JOSEPH COUNTY, INDIANA We have audited the financial statements of the City of South Bend, as of and for the year ended December 31, 2001, and have issued our report thereon dated April 29, 2042. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits con- tained in Government Auditin.g Standards, issued by the Comptroller General of the United States. Com fiance As part of obtaining reasonable assurance about whether the City of South Bend's financial state- mentsare free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provi- sionswas not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Audit- ing Standards. In#ernal Control Qver Financial Re ortin In planning and performing our audit, we considered the City of South Bend's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting, Our con- sideration ofthe internal control over financial reporting would not necessarily disclose all matters in the inter- nalcontrol over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course vfper- formingtheir assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. This report is intended solely forthe information and use of the City's management and federal award- ingagencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. In accordance with Indiana Code 5-11-5-1 this report is a part of the public records of the State Board of Accounts and of the office examined. STATE BOARD OF ACCOUNTS April 29, 2002 ~ Nl~ GMDIN• r'i+~f!(OOfDfO~(7~CDN tppppprQJrpOppDpNIttp~AQJ PO'}N(~0~?f~DD~IOf1S~~'1~IDf3 ~StiorOrtDONOS In 00 T r0 W ~ N C ~ _ N{>~ '~fD i'~'ItNOCVOfVOpQfmDt~ ~-rrODpp~O~f~O ~pl'~N~{AO(r}I+~OrfO rrNN01{+7tn(Ol~f~ N ~1f3 op fpm M O p p ~N m00l~ON ~Nr l0 tpGp r 1. 1(y C0 (h {+9 ~t~? V} - Fv F d ~(V rS'7rOO ~~ lD N ~-^ nS O n~ (~ ~ rA N ~ -. E ~ ~ ~ ~ ~ ~ ~ ~~~ r ~ ~ i t ~~~~~ a ~ ~~ L(3 W O ~ ~ S ~ N ~ `m ~ ~ ~ y [~ ~ M N 0 ~ ~^ ~ J o ~~ a0 r (~ .,~ c ~ ~ 0 U ~ M S ~ N ~~ ~ o M 0 X r w LL iR r r y Qi Ln 1 OOOt{J ~ ~ •~~, ~ ro = ~ o Moan ~vro ~ N ~ a ul m i[ N ~ h LL ~ ~ ¢ Ifl ffl f0 yy N ~ ~ ~ ~ ~- 'Cf ' C] O In ' ~3 ' O ' ~ U} r O 1~ fD ~ r M Q~ ~ O O 01 lh r k 0 r o0 If! a ] ~ ~ ~ ~ N [0 ~ N t ( m M m M p M ^ ~ ~ C9 ~ ui 1A H Z LL ~ ' C7 ' ~ fD('0 ' MM GpO0rOr0 ' NIf1r N ~ ^ td ~ ~ ~ ~ 1A m ~(0 OAR 4OaQrNO 111GDfD 1A O 0p ~ i~ I~ If) fD 1~ GD r (p N O L7 (D ~ (} U •C '~ fl0 M r D N o0 fp r r r 4p O ~ C1 I~ ~ N~OC~ ~ S MN CD'7 7 N t0rpD3 Q ~ ~ ~ t G NW OO I a0 dZ a ~ w r N ~~ w rn ~. Qa ~ ~ a~ • Zar 1~ ' m OSNOrpOp ' ' r N ~ O~ti ~ N N ~ ~FN Z _ ~~ N (h G Q NS~N~M O ( r- mZ(~ j ~. t0 r r~ rY N O e 'Q LL ~ Va N m r 1r7 q ~ ~ `" o a ~ ~ U LL ^ ~ l'}N ~~ N ~_ ~ Nm OfOQ m UfA ~ ~ rN r In ~ Q ~ L ~ ~ cG N O r t 69 N m ~ D ' M N ~ D S r , ~ W = td ~ O D I A C p . ^ O D O G D L+! 0 Q l f~ Z 4 V ~ ~ ,y., 1,.. ~ W~ YJ ~ o ~~ o ro w N o ~ ~ ' 1~ ~~~~ mo ' ' °Op fl0 N GQ r r GQ O ~ ~ ~ ~ ~ ~ N N m ~ S N ~ ~ M O I~ N O 41 ('} ~ r fA fh i~ r 4 N il! ~ .. ~ C ;, 0 ~ ~ ~ a+ 41 _ ^ p U ~ C .~ ~ ~ LL L O L ~ ; Q ~ « ~ ~ ~ p y p..J~ ? U a~ ~ 3 ~ ~~t~p ~a a~ ~ ~ m ~ ~ N ~ 3- d W y ~ ~ ~ j 3 ` ~ ~ • t V p p ~ ~ ~ y C 'O l ~ p y ~ . C O c ~~ ~ ? h Z • ~ ~ in ~~ w~ ~ ~ ~ ~ ~ c ~ ~ro Q$ ~ ~ .p ~ C ~ ~ C L C N N A LL ~ ~ ~ ~ ~ 0 C C '+. a~+ ~ ~ ~ ~ C y ~ m -p ~ t N ~ p ~ ~ ~ p ~ C ~ ff1 ~ L G~. ~ U N 41 U m V 0 a Q ~ O O a' Z ~ Q tf- N t Ill N m Q7 ~ ~ V = ~ 4 ~ LL '~ y Q O. r ttl C ~ ~ ~ C 1p E ~ 'C y ~U Q^ ~ ~0 ro d1t ~-~Q Jv~ ~ p+' E~ QQ t~ a v = p p ~ o ~~aa~ a»LLv ~ al ltl a Z c O '~ a C 0 U 4 a ~' Z 0 U ¢ ^ ZZ Q¢ z a r Z~ •~ m Z C} ~ Iu]. ~*~ n c ~~ EU 0 ¢ ~ -- ~m o~° ~w I U~ w U z J m ^ w (T1 U E 7 Ul C ~Ec ~O - ~~A y ~ ~~ 3 ~ a o J r C 7 O I~f U u ~ IyA ¢ ~a c v ~a X_ ~ ~ ~ ~ 'U ~ v G ~ e ~ ~ IL ~ ~ ¢ ~ C ~ ~~ .q C Y ~ y .c •~ a W u •q d U ,2 m Q1 w 41 ~ C U ~ a ~~ m c tU CO g1N~N~'70~Or~DLO Nc00Q~(~1r-rh•~OpDOrOirlri`Nt~O ~ oODNQ WO~ONfDI~QiQ cDfA00R(']ND~ft~0000(OI~I~m~1)N(00 O NrN~fl~-•tDODaDNtlODDU'3 r~cD0~0U7~f1cO~a000DDP•hi170~m(~O3D c0 ~hCQpiID(+7COrtj~Epgj rrfVMfVpppp~U70DtA00 W(7c71~f~~t~Ifl N raDNCOcOrN I~I~ND 'et InGDIf/(D111~DtiN1~NNND(~1flIA~~ et r0pfprfDtD C+ r fD N rrrsrOQbhODN47 t"]G+r'N? p7 N (tl# X 1 1, 1, 1 1„ 1, 1 1 1 1 1 „, I I i~ D Irl O O r O ~ ~~~0 0~ O N ~ (~ (+'y 1c~pp7 G w Ifi Q1 fNQ~NIh O~ ~ ~ lv o~ ri m ~ r~i ~ ID r 4A MD N N~ ~ D r ~ m t^0 d'1 ai NNN ~1~ 01 r !~ t'] ~ OD r It] h cro ca r u°i r w r N fp~r Il1DrQ ' QOM NWDD(~rrI~NO^ [~ p7rf`Q Q CJCOr Dr0 I~OD IDIpD~('4NOD1~0^ '+~ f~mIf1117 CO a0~(7 (g1~~oD DOUN mtpDOUINGDI~oCOD r 47Dfl1~ c0 (']f0t0 (h~to~ O1 GOfV ~rlV@7(VflOrIfIOGN IQ 0p1~f700 N IIloDN c"]oGN f~NaD ~ ICJGDNGQIACpt~N N Nch.-I+ i~7 ll)I'4lD rD fD N rrr~fOD r O (~1I1 Cp r r r r D r r ~j N l0 a~ r (~~ f~D O ~0 Q'•} r' In N fp i~ Ifl 4'3 N II1pl ti N N (D4 h ti N ~ tll N o0 .- ao O r D ~ ~ ~ I~ r O ~ Q r ar fA r ' In D fr} ~ f~ ppO In MN cD~!()~47 ~ ~ O N oo r= U'3 rp f17 I'~} N O r (fir r00 irJ N Y) N Q~ -~rN 111 (~ N r s- N N ~ M ~ N h~• IDII ~~ ~ ~ ~ ~ t0 N ~ `~ c0 r r ('7 m afl ~ L .!a ~ ~ Y ~, ~ yy v~~ ~ _ ~ me E~,pma~ a~ c c ~ L c~ ~ `m m ~~; ~ ~ c ~ ~ a U 0 c .Q h; F ~ ~ v~ al ~u c d .. ~. ~ U ~ c ~ rn aI ~ c >~ '73 'a 7 V u N ' y ~ ~'~_' y~ n o J .° .°.~ ~ Q U ~' Q ~ y IJ d ~~~ d J J~ I ~ y .C , V +~+ N q ~ ~ ~ ~ ~ f7f ++ ~f 7 ~ ~ y d l8 ~ C .~ ~ w ~ n m ~~ ~ m ~ ~ rn 3p'~ o ~ ~~N ~ ° m ~ ~-¢ ~~~ y c0 caQ: ro ~~ m ~ ~;; y ~ ~ o E ~~¢ y cp ~~' :_. ~ ~ ~ ~ ~ ]. ~ ~ ] y Q ~ E Q. y ~ ~ 41 ~ ~ y ~ - 4 ~ n ~ J ~ w l~ ~ 3 as ~a~a;,coC ~~ ~',~~ ~ w ~ o E m wa = ~Dm u1°im "~ ~ °~ :~ W '~~ c~~-o ~.a-a.~ c ~ ~ o Q~~ o ~~ p c m ~- me ~•~ roJ~ c ~ coral oca~~l-1°V uuEcminuaw~~u~~vc~ o Iao ~, y "v;~aa~~~y~4~y~.~uuoo~~u~casoa~c~yoramEv,i~E•,~ o w c°3 v E c al ~ ~ ~ m•arr ~,a¢UCl^U¢U^~~; G~ E, ~??'a;., c ~ _ u u o o ~.~ ~ u m~ a ~ v al n n+v c a~ w~ :a ~a¢uu^~~¢^uz~a ¢t~~u~^zuwa m ~ ..J J Cp ~ N fR N ~ O ~ O 7 N ~ N M 1 OD N u~ wm ~N aM N M T I'~7 Ill V! . N D D r r 69 ti h h ~ ~ M 0 0 0 v r r ~ r ~ r r r iA ~ . ~ . ~ ~ N ~ GAD ~ ~ D If3 In O ~ ~ D C] (Q fh ~ i'~ 0 N N p~M m v ~ Ill 00 r M rfl ~ N v N ~ M r ~ ~ p c*1 m ~ Q o co m ~ ~ {+7 r ~ r U- 1 f 1 1 N D .^ W Q7 Nr M r ar u] v w~ ~ v If1 Iq N M (7 ~ 0 r 0 r 0 r u7 O ~ m M ~ ~ 40D N ~ 06 l'7 N C+ CO 1~ m N t~ ' ~ ND r m N~ CDD ~ u] N {~ t'4 ~m N In ~ tq ~ ~ N d! y U a~ ~ ~ U ¢ -o m ~ u ~ X ~ ~ lL D} ~ ~ N io ai 0 Ia d c + `~ c ~ ~' .~ c ~ ~~, ~ ^ ~ ~ ~~U~` ~~ ~ ~• W Uo~~w~~a~l~ w ~= ~'~oal ~ ~~U~ ~ ro W F 5 N~~~u3NOLD h hid7hOhhh 0)Il}h03 r et Nll}i7000 ~ hg5rhe-h000 N rOti00afh 07c~ON N O N03tDtt'~t0 ~ ~['0{D~lt)hCD03 li} 117NCrlO(~OD ~Gal`~ N c0 O~('hl'7(~70 Nl~ihlOfOr~D~t N ~Dl~~ll}~0h •-(7N[~ (y O c~03011~7N10 ~ ~ ~ ~ hd'aprNhNcO ~} (DoD(0(D(OIOCI ~Qli7~ h Cr7 f00hNN~ O ~ NOS h e- l[f (Q O Of ~f (~ O ONO) GD l{3r C7 f~ 00 N NIl] ~ r Q .. ~ ~ r N N''` N 003 O COl r ~ O ~ ~ ["} C7 4'! o00f CO t0 (fl r 1 1 1 1 F h l ~1 h ~ 1 F ~ ~ ., ~,, 1 ~ m ~~ O O O 03 in •~ ~- ~ rn N N o h ~ ;,~ w 3v c ~ ~ u U -o c a F- Z ji, ~? x Q W ~ 0] N ' @'}h ' ~pC303 r h Ooh r N N~~ ^ 0 ~ CD ~p ~ N r a0 h O r O ad ••^ r td ~ ~i v7 03 Il} tQ C'7 •- N DO O O d' h cD O m ~ r ir-. ~Z ~ o N C}f+l ~03~ i0 I~ OIIlN ~ ~N0 ~ - LL ^ a .m 03 O u7 O cR N Q> ~ tt tQ r7 N O O h '~ ZLL t>J ~ r ~N lDhd' 0) 0} rCO~- F 0] O~Il7 ~+: ~ U d tD r ~ ~ .- ^ :., N N y tlQ ~: -~ ,~. W^ ~ r r ~ 0 _ _ _ Z~ ~ 01 1 1 10+h N 0 O ,m. tl7 MN'00' Q ~ ~- m •~ .- tv_ o In v v ~ cn h cv ~- r~ r~ (~ m O Ip O O t7 t'? r cG op o0 ~ tD 1[) C'3 C'] # , Q Q N f-- ~ 00 O) r DO O N ~ h D1 Ul N N N :., ,~ Z^^ _ ~ O N r7 h h l'7 h ir7 O N r r `. , ~ Q W ~ a m (V (V fV (V ~ ~ lA t0 iy0~ r ...: ~ ~ .. Z N ~' ~ LL ~ 69 _WW~ r(QL[7Q3r-Nr(0 r ~3N1~ ON ' It DD ~O ~ 1 i O ~ . ~jp m ~ na3oc~c~hhco ao ~-~•- ~c~ - o o~ o ~» Z ~ .- m N~r~o~~or rn r~oco h0 O hey o ,` Z m©Q~ ~ ~ ~ 03l-~f~ll7sAt~r et ~p0 Ill N f~01 O ~- ~ C3 r Ill d' (~! ll3 N ~ ~ZW ~ ~ a@ ~ ~tiNCNncOO~t as rr03 ao0 e~3 aCN O - ^da~ 0 ~~ h O('rf N rh NCO ~ ~ .~'! NW~W (~ ~ L LL~°z m oaoc~o~c~ a o o~ooooln 1 r r +., rn ~ o h~, Owe} hrnNCau~o o N h~c~o~cn ca hCD ^LL ~ ~ Oc13hhG7cfl tll O r-NUlOtO~•- N ON ~ZJ~ ~ o~oicaoco lD U) InrMi~Ol'~3 h I!}N ~^C7N~O~ (D C4 0303tAipON 03 IIlO U~Q L ~ cpNr~r-p r 1• httr ON ~f NN w LU ~ 0 {~ N ~ h r r i'0 ~ h (D r ~ ~' ~ ~ LL W LL ~ tp (~! +" ~ z w7 c w~ ~ Q ~~ m Q J ;a ~ ~ ~~~ ~ = a ~ ~ ~~ m m W c m ~ N .~ W y]~ c _ Z C ~ (~ ~ a N N 117 c ~ ^ ~ ~ tr3 U ~ m U7 ~ {n `~ ~ 0 ~ ~ ~ ~ ~ ~ m U` C G. m ~ •6 ~ ~ o ~ N m - U N m ~ m~ ~ ~, ~ ~, 0 m m m d C 0 in +°' L V a m m~ ~ o m ro.~ ~~ ~,..~ cUAC m ~W V} c c ~ o m~ ~ c m aC ~ O "[3~~10 ~ (7ta~lrc~m«~_mmm p„ m oo~~a~p~m mcm w?' In ~ m °-a ~ ~ iri ~ ~ 3,= ~~ ~•~.a~7 ~ c w ~ ~ 'sc~i w~o~ ~~ ~ ~ ~ ~ cm3 ~ o m 7 m cca" o to ~"-' car ~? mU ~ c m ~ ~ m o~ ~~~ ~~v ~d ~lt.'d ~W ~ m N ° ~, m" ~ ~ c m ~ ~m ~-~~~•c~ N-a o --L ~ ~ ~~ c ~ c -~~ m mar to ~ % m m ~ m ~ ~~ ~ -~ ~[~a22U~ aid c v7Q ~- w ~ ii m m ew ~m Nt a I~1 ~ QO m ~a•U ~~.~ ~ o.~ ~ ~ m m ~ `m aaa m la c m~ x ~~ ~ ,~-~_Uc,__oo QU U^ ~o roomc~a.~ pow ~~, ~ w w ~ w ~ oC LL N C m ro t0 U G m C m v ca a m m c c t~ s~ m 0 c t~ c .T C lC a E 0 v m m b a H ~ aW a z~ ap W~ mU •W ~~ U~ Z ~' QH oa ZU ~ ~- ~`Zo zZa" w gw~?~ ?•Z~.C W Z {~ h- q mZwo F- a ^ m OW~yZw LL L v~W~ }^~ y U4Wg~ X U `o WaW W~ ~ J Z WW WW W~ o' F- ~ ~ CO wa ~~ `~ z ^o z? 0 ~ ~ W ~ ~ {~ i ~ ~ ~ ~ N {y ~ l.' Q) ~ r N ~ N r N . ~ N Q'! C~ O G} Qf ~ C ~ IL ~ ~ ` N N Cq ~ ~ cr? ap ~ m O . N t 0 c G . 1~1 +Iw m M C rJ a ~ ~ ~ ' ' O O ~ ~ O N r ~ r ~ ~ {'i e~ f! r f- r Lh 43 'ct ~ ~ - C4 GO W h o0 ~ N m *.' .. N r m ~ m N N~c7h11ym In mNOt a0 C") ~ m m h a0 . U ~ ~ ~ 0? GO O h o QO Ca C? N C7 0! I~ C7 ~ ~ONO" h iD ('') O r~ W O i~ fi7 fD h [~ r` ~ O N h O ~ O ~! m ' ~ g ~ 1 C ~ C ~ ~ ~ ~~~ M y ~ r O ~ r r r FR ~ r Nomc~o~ N r In h tt1 ~ m O Imo ' Nc~ +..'~ C7 LA r r (~ m 'Cr ,~ o~ Q'7 .-. Ct h ~n l17 ao h . O N E? ~ N O N t~ l[1 CO m ~ m ~ ('7 c"'? oa d' m ~ N Q? ~O ~ N h~ ~} c'?COr}hC7(~ CD N N r N O f~ c7MO OO ~ O (D ~ DO O O N N ~ V (g ~ D N O 'Cf r h ~ I~ h N ['} h ~ a h O ry r N DO ~ h N I!) ,. c? .. h et ~ ~ ~ ' o00000o r- aoa~NooN N N c~rnao ' m~ ~`; Nh0 mm aD h m N ~ m m r r "C ~, ~ ~ Ui t7 N h N O N W NG~CaG'7~lG ao o~mrm~~ GQ Os ~- N G} m ~- m Gt~G) c0~ ~c'~a~ hm ~ ~ ~ N r N aq N C} O ~~ m ~ N r Ua m r h r r r? c0 ~ C! ~ 1- ~ N am ~ ~:~ ~ r ~ N~ r r ~ ~ r r ~- v ~..+ Q1 d'OfOm~t~ ' N m~0('70N ~ 00 O ~01r ' O[7 ' ~'~ N~p ~Qf ~ N N N U ~ rt+~NtD['~O CO N ~ 1~~0 ~N {'7 tt1 O O ~ ~ ~ ~ O tf1 Q O ~Q e- ~-QlOi17N ~ 47 N ('~ Gf (D CA r ONh NC7 Q f~ I!~ Q1 N (') ~ N C"? ~"~ . N 'C ~ ~ ~tl .Ni r N r w O m~ r r C"9 ~ ~ ~ ~W ~ ~ ~ Oa~u~o~r '~ m o o N ° t+maCO~m ' ~ Noorcr ` o ao r. m r• .. m h m r o ~v ~ iMC or or o ~aa~ooc~ ~ ~, o r ~ O~~c'~Nm r+ ' aD h~h~i3CVC~ ONhmr f, r Oi C~ n1 r O r OQ Q1• C ~ C?iO~ONN 'r C?NCAmrr ~ r h ~Gbc7 Of~ iii f- = ~p I!! N a0 Yl a ~ N N ~ N N ~ ~ (D +" ~ e .. r ~. r l ' r Fla ~ . ~ 11] St O O *~ ('"~~~1lNOO d' 'cf O r' ~ G1 O O OD ~' N~tlmOmco Lh 0? ,. G? G} .. 01 O Oq ~ G1 *- 'a NCB-ODG C) ti o~NOO~r co O o ~ ~' *, ~ U ~ C7 LC1 0? cy) h O N N L'S tD E N O N {V 01 O ~ ~ ~t7 ~ fV u! to m p h h ao ~ O t1~ ~ D r to i m` ~ ~ CO ~ OG X17 r O tll N V C Cd G h ~ m O 00 ~t7 ~D C1 Q ~ ~ N N N ~ Ql ~ m ~ ~ ~ ~ ~ ~ CA i ~ G C ~ ,G ` ~ ffl :-, C V1 ~,LL U °1 ~~ ? L ~ ~ ~mio Qy L ~ ~ C~ ~ .O LL L ~+ ~ ~ ~ y ~~ ~ o E ~ ~ W ~- ~~ ~' ~ w ~ p ~ ~ ~ ~ awe ~ op ~ ~'p ~ C a i ~ ~~~~ ~ ~ ~~C3~ ~ ~ ~ ~,~' o ~ ~ , , amc ~ O a C U y 'C E~ ° C ~ 43 ~~ C~ ~~~~ A..~ C U ~ ~ ~ ~ "~ ~ ~ C y U W C,., ~ ~ (/? ~ ~~ ch ~ V C l0 C'- ~ c ~ ~ i ~ ~ ~ Er°_~ ~ ~ - ~, iri ~ ~ r ~~~'~ ~-~ ~ W ~ ~ c N ~ ~ ~ o a i . ~ c ? m ~ v ~ ~ ~ c ~ a~ ~ o is ~ ~ •- ~ ~ ~ U L ~ ~ ~'~' ~. ~ _ m ~. ro ~ ~ ~. ~ ~ ~ a v •- ~- 0 LL -U G ~ C ca ~~~~ ~~~~ 2=U~' U ~a~ ~ ` ~~~~ ~=a~ m m ~ ~ ~ +~r ~.°3 a~ ~- ~ a a ~ a ~ m m v, ~ ~ aan n~~ ~ v , ~~~ ~U~ ~^o ~U U^ ~o ~oo~ XoW ar W W o W 11. Il. C a a~ U .~ m N LI] C lJ.. ~1 (~ O a~ c 0 Q1 C 0 U 7 J a ~N as z~ a^ W~ UW © V? mU +w N~ wo za QJ ~a a~ ma ZU LL Z O ZZQN W " ^~jm ?Qw~ o=cnm.. IZUH ~ ~ Cd^Wp ~ ~ Q © ~ C ~~Z~.~ oW~W" ~~w} ~W~F=- UXUo WaW NN ~ J Z~ WW ]Z WW ~U tL o~ wm w a. ~ Z ~0 W Z? Q ma, ~m~oc~ ~ as C~NQ1 ' @'}O~ ~ o ~ m ~nao ~1 ~~ C0 N~~h cOClO tFc'?NG N u7 N7 h~u'} ('?NtD O t ~ Gr O cD chOO c~3~~ C ~ i ~C1~p('')Q}It1h~ O ~`~~O~ ~ "' ~ p O[ iCO O ONC7 hG0 ' ~ cp C7 O N N !~ ' COu70 CGN ~ ~ ~ ~ o m m O C) O ~ e- 1m w"~ NC O~~ N a m N ~ ( ~ u7 ~fC aC O ~ r r ('~ C = o ~ E ~ Nc,ooaor~oa ' m ~-Na~occmo o~ c~ ~ u~~o ~ C ~l[1h ~OaO h hc~~~ooaoc, I- r• hCO~"GNNh o,ca0oc~~nr~ D(~ o~ N ~ li7 h OhO hu~o ~ ~ aa~~-o~~ti~ c~ 0 ° ~ o acaouicvm~ m~ ~ sv mhg E ~ oc v~~ r a ao ~ ~aplOO~aD n~ m ~ ~°mo Q h C7 ti r" N ~ o ti ~ [r? ao (''7 h K" ~"~ ~ ~ ~O r Gf O r r cy O r. r- .- •• ~ ~ ~ hON~000(~ O '~hOOhet DO ~!? O Qh ' D h+Ct(''i~u'7p00 ~ fi')hOt(7~t? G~''} ~ Sph F- ~ ooNmhhvh ~ ~nccor?msv oc~ ~ v mo ~ (7ilJ~Nf~ONI~ th " cD GGDC~}~G1~QGD N ~ O O h0 hh ~ 7hC7~Dc C~r7L Nrop~e-47 h O v N Nm~~~ U7~h NCfeh ~ t17e- r- rr N O Nm m o o r: ri ri ai ci m ~i ~ oa c~ ni ~ ~ ro ~ oa C7~ ~rN N ~. d v m o coaar~ ' o ~, ~ ~ ~ ~ ~ ~, ono ' ~ co ~- N ao ~n ~ OaDN~ ~ o cq ca m m ro cp ~ o C1~ ~~ N 0 _ O O cD ~ ~ ~ _ D ~ ') cp c Q c C c D sC ~ ~ ~ ~ h ~ ~ ~ Cy ~` ~? ~ y3 ~ ~ ~ c~ + c~owr~ + N v, + + ~ ~ o c ~ m~ + 4 ~ (D ~Nm N Qf ~ Ch!" ~ ~ ~h C"7~} ~- m ~ ~ o ~ m ao r~ a~ ~ Q O ~ r O N N '~ r~ m m ~ ~ O ~ ~ O ~ ~ ~ ~ M ~ ~ ~ 'C ~ c O N m O N ~' ~ N N O C m ~,,, N yy Q OD O~ ~ p d' ~~ D ~ M O ~ N ~ ~ ~r a~ ~ ~ ~ ~ _ O ~ ~ N N O Q fA m C .~ 0 I c ~ y ~ a ~ cU ~ {~ ~ m ~. ~ ~ - m R ~, U N ~ ~ a " ~o ~ ~ ~ W ~-- ~ 5 ~ ~ ~ ~~~~~ qy L LL ~ ~ ~ ~ ~ ~ ~ ~ C ~ ~ ~/ ~ ~ ~ ~C c ~ ~ ~ ~ ~ ~ r ~ ~~ ~.~?~~ ~ roo ~•~ ~ m n, ~ rnmm ~ ~ ~ ~ a ~ ~ a~ ~ o~ ~~~c1~.~~ c I ' a ~ ~ ~ ~ ~ ~- e ~ ~ y~r =_~ a~ ~ 2U~ ~ tC7d a~a ~ ~ ~ a~ ~~~~U~~^o ~U U^ (~ W N k ~ ~~ ~~m ~`c ~ ~ ~ ~ ~ 'C 4 ~ O ~ ~ y N C VL ~' O m ~ m Q1 ~~~ 4 fn O ~ 7 C C ., C~1 W {l~ ~ ~ ~ .. C t~q ~ ~ ( ~ . W ~~ c ~~ O~~ ~ cc ~ C ~ v ~ u,~ i~~~~ mr~ m ~o rao~ Y IoW ~ W Q W ~ r Q~ Q1 49 ~a LL 0 E ~ Nd'•~-hO~D{DONa}h l'~Nht"r}IDOOh~~('r? M fl0 OOhO htD{Ofn t0 0) (~'} r (flf~1(tiID(DGO~ft'7h InhODC")GONOGO~~ r t'~ rno~hrnrnC~r)o 0? oo GDNtt~D C7 I,n NrGOrf~7tn~?r{O~ r- ~ W ~ C ~ ~-" C NNON~OaDre-NtC} GONO(r}Ci)('r1rOC]lflr ' tD Li? 1l7rip ~~~e-~(+'? ~ h GO ' d}OO~1~(r1NON1~} OOOO~tNO}(0(0O ' 00 h O O o [~OrrO~~7tDNlf1~ {D h I~r O l ~ ~r-Lizu}!l 7h(DwL(}~ ~... ~ 'Cr Z ~ E e- LQ~l~7 ~ riONr ~ 030p1nC? (~ V r N r rN~ ~ a ~ m Z ~ .~ ~ ~ ~ ~ `NC1O~ ~ D ~N~~ ~ ~ O r ~ O V O M D ~C7I0i0 D N h ~ lL j ` ~ r (V D NL~f7O tr1 GD r O (D IO NiO ~~ N O r N Lq D Lt7 oD ~/ [~ y C~ GO N O D N O z `" N r- r Z yg Q W fNr} N h (] ~ 0O'f O h ~ ~ phj NO ~D DD ~ ~ m h O In O .-, .-..-, .~ .-, [l7 ('h N O O O ~ M h to ti O M D NO a4'~i"~t N ih © ~ ~ rnQ'~Iti~mmM u7 O rnc0 ~ N N t17rD•~-~c"r}u1rn~-(Dao ,00 W Z 'L I!7 N O N~ O OO r V7 ODNQ(r1~(r}r-D In ~ O~ 'tt hl nl~7 ~ ~D ~ l'r] O O ~t h f~'] N Q N ~f 1 NOOO~NO{D~DO (h O {hOrr^C3fr1(~ t'7 r ~ r O ' LO M ~G0O 01 r Orl~}LnL~3~tD`-'vr l~? ~ ~. C e- e- f ~r 7 N O M h h lf) r O (+~ r r" N N N .. e- W W Q~WN ~ Q?a ~= oN~"~ w z ZZ~ ~ = W U mU p ~ ~dW c W N W a f n VI O ~ // o ~ Lir ~aar WJ U Q o ~ a w ~ ] C z o m X ~ W ~ N ~ G1 f-- ~ ~ ~ W a oaNi ~ ~ ~ ~ r or~n¢ m o N m o ~,~ N o ° ° o E U c a -U ° ~ Z ~~ _ ~~ ~ v i C a o ~ ~auio +~ ~ N N ~ O ~ o~ ~ a ~ a a ~ 1C W~ a ~~ °o ~ c ~ W ~ ~~ ° ~ ~ • x ~c^ va~~ ° a~ m Q ~nE~u~~,-~o N rn C ~~v ~ A ~ C UJ rn C ~E~ ~N~oo d ~ cn N Q1 Ilf 0 ~} O O ~~' oa°'oao ~ f v°i~1° E ~' C U} O W ~ ~} J N °'on- ~''~~'~-~- N a p w~ o ~,vav ~~' E~ ~c mw~ m~~ a~ a w ~ ° c ~ ~. U as a ~ ° cN ~ ° °c' ~Z ~ c c ~~-•'~ Eo-m ~ c o . o oov_ ° ~ ~ C~~ ~~ a W D 7. y m ° rn~ ~ ~ W O E ,U C m c o ~ J rn ~ +, 'N C +, C C N N W ~wN~ m°~' l~ ~ a ~` c oU caYq~ trc wn.~a~ +r C ` +~ p~ N - l~ L o ~ ~ o c'-' ~.` ~+ O ~ d 7 o ~ c *:, ~ ~~~ o`~r~m~NEOOv N O w t N tlJ ~+ C o ~ U ~ooas~,o•~iooEs~. c~Ua~i~NJ2C7wU0 ~n.~°oc ood© ~ m . b o~,~o•~~o~EE~ a2~_Ja¢¢O c a - n. n. _ v 0 0 o z C N .~ C r a i~ 4 C C w 0 c c .~ C lO a 0 V m r t~- 9 i W Z Q m O Z Z Z a w z W "`~ Z~WN ¢?a~= °w~~ zZZ~ Z=LL V'O LOU~Q c ~ Z ~ ~ C Q o ~ WcU ~ W a W .. ~ N ~ ~ }oWa~ ~="XJ~ UWQo N ~ W W 7 0 Z H N W Z m 0 ~ .-. ~ ~ ~ Gl N C {0 117 117 GO (V N 0 00 ~ ~~ ~ ~ N ~ ~ .-, n w7 U ~ . 41 ~ r- ~ ~ =N ~ d9 ti N~ ~ ~ ~~ '~ Q N In ~~ ~. fl? ~ h a C .~,. W fR L w C l1f ~ ~ m _=o c .r+ L ~w o ~~ ~ ~ ~ ~ ~ ,~ D) m W C .[ m ~ ~ N >Z ~ 00 .-, E~ ~ ~] ~ N ~ ti N ti~ 0.7 it7 ~- i0 In Oa ~, ~ ~ GO •- N N i~? (V ~ F r r ~ ~ ~ ~ ~r a ti ca ~ ~ N ti~ ~° ~ ~ ~o~ (d ~ w ~ ~ O O C C O O Ij U U N t t ~ o += ~~ Z ~ ~ N y .~ .7 ~ ..~ U ~ ~' C ¢ Q ~ ~ LL V1 V) »., "r 'C3 ~ ~ V~J ~ Q Q `` o 0 ~ W o ., ~ ~ ~ _ ~ o mo ~~ ~ ~ ~ C ~~} m p ~ ~ L} ~ ~ ~ U t/? n- J o Ll J ~ ~ Z U Z QQ 10 N r (Np O o rn o0 00 00 ~ N N ~ ~" ~ 1~ .~ h r- ' ~ v as In cn o r ~ r ~ b4 ~ ~~ ~ a °ti o 01 t0 N Q1 ~ ~ ~ ~ d9 C _ ~ M i ~ N ~ L U ~ N ~~ , c~ c .~ Q l0 WW W a ~° ~ .C ~ C w 1~r0 '~ ~ ~ ~ ~ C N E W [~ .~ C ~a C r D C. ld O? Q1 C ~» N a w 0 c C .~ C m D. O c~i lC! Ql t H N r ~ UI O Z~WN a=~~ °z_ Q ^ ~ U ~ z~`~~ o U mz~o = W Q ~ d 0 W W ~ ~ ~ a ~ Ooa~ ~W J.t ZJH U~Q o ~ W 0 U .-. 7 ~ w C -~ ~ ~ C M ~ ~0 Q~ ~ ~ r _ N ~ U e- m •~ N = N r b3 .. ~ O N N 'C ~D ~ ~ G1 ~' G W a} F~ {p N o0 F~ N N V O G0 c~oao ov~Mrna~c u~r•~ rnaaaocncnrnN r'V(D I~*'~InOrI~N e-ODN Mt'~1('ryl'r1R'7M nrM `_' Nr`~' N 0'1 ~ ~ G~ ~N 01 O 4'r? M °oc~v~c~otNovoo~oo°or`~i uoi NMhtiO`~h~@~eyr~ D *~ ~ r.. `.' ~ Q ... ~ r r~ rn ~ ~ ~ aoN ~r• vopao ~ o ~ co (D D N (Q O r Q tt GD O 00 flD (0 Q Eti '~T r tD ~ I` O (D M r (Q ~1 l'r1 l[') 00 r' r- 00 r h Ga r t~ ~r 0 `~ O r ~ O r aacaN oG~NOetcir O O oO O '~t N !~ Ol 00 l" OD h tf ~ 'cT r DO cD OO cD ~~~D (~ODNVrrI~ NOOQ1 c'7e-N~"'1MN (~ e- (+~ ~'' r r '~ U? NQ?{D'tTnl~tt~O{'~, ~ Q~fV~NO'~t(DO~ ~ I~Q'ttcD N~~70C(") h Itilf1r~00rM{DI~O r N `r if} 1~ e- .. ti. r M r a} O M O N N 0} ~ 00 I` r• .-• oo ti o .- M u~ r u~ ao ~n ao co •- er ONONN~op N ON~OobM~~ 00 ... ~ r co ~ ~ ~ ~ ~ o r r N ~1 N N ... f` DO h ~ ~ C'7 r' 00 ~ 00 tD r © ~OND(~r10~'!~ h r ~ ~' ~ ~ Q r N U Df N ~ :.. C 'u ui ±~ m ~ '~ ~ ~ c .~ ~ ~ Q V ~ Dl C ~ Q N •~ -, ~ d ~ vs a C d1 ~ ~ ~ `~ N ¢ o ?~ +-,' ~ C w ~'~° ~ ~ ~a ~t r~ m a 0 ~~ ~ '~ Z ad r ~1 ~O W ~ ~y ~ ~ ~ ~ ~~ o m LL. p ~ ~ Q o m c ~ ~ Q o~ ~, ~~ O C ~ ~ ~ , c p -~ ~~, N N N C N C ~ w .~ ~ ~ ji p~ ~o ~ ~ ~ ~ • l0 lJ,. . ~ ~ °1 •.F _+ • a1 C m a ~ ~ ~ ~ ` N ~o~i ~D~ ~ n ~ ~~~~c iur03 ~ ~ ~ ~ ~ ~ .~ N G? ~ ~ a ~ mooa i c~ a i t~ ~ ~Qf ~ N ~ ~ ~ y w ~ 'O ' o c G N ~ ~ ~ ~ ~ ~ v a a u oc ~ a u ~ ~ ~t ~ X c©°1 "~ ~ a a r c~ o ^ x u ~ a ~, W ova o~~ 1d +~~ a~ s ° o~ a~ a~ C 't w~ ~ Z a~ N N ° ', o v ~ W ~ v a H Z ~ ~ °~yV•1°•~ `y a i o o ~,}~ CR1 ~ V d U~ }~ V V D1 d m ~ N ^ U' G1 ~ U U 7 ++ ] ~ m~ ~ ~ ° am o ~ ~ N U U~ C 4a X d1 •C M- N i ~ U U Q O 3 ~ ++ N 7 N ~ Q ° ~ c ~H LL C' gym,, o W o G1 ~ ~ " o N ~ } ~ c ~z ~ a ~-~QQ^ c c oAN aai~o~ a ~Q4UU^H c~^U U a~ ~ _ ~ ~ ~•N ~ ~m~~~rN~ ( a ~ ~ ~ ^ m Z ~. ~ z o ~ "" C3 ~U., G1 0? C y Z ~pQ Ha^=oo~-~ U U N .-• C m d N ro .~ C l0 C s 0 a 4~ y .C C m L 0 ,~ 0 c m C a E 0 u a~ t U 1~ a m C O Q~ C C O U 11 E h~o oouir~ic^~h MNoc~omco~NM ~n o orna~ o~~ o rn ui h N r h cri NoQNInN oMrnM~nh ~ O ~ Nl'r1Q~OQ('~~~h t'~ (O~N O O r '~ (''1{'r]~GON['''1 H C~ N ~p l0 GD to O O H 0) r? h ~} M rIPJ00hNC]M~LD O - ~ ~OC01 O ('~ +- {~? ~ rQ}(O O ~ O o M M M N E N O 00 O O rh d'~r O d 0) ~ O 00 nr ~ ~ ~ Q O~D~N O} 1[y O Iff NO Nlh p ~ ~ ~ E "" ~: ~ w M r M~ M w M N o~ O U~ 41 ~ ~ O U _ C ~ ~ ~ ~ O r OA r r. 00 h N r tit ['~) ' O ~ N C N O C d} O N r O C ~ 1i~D7 (~ ~ O 0 G C3 N Q1 ~ ~ N 3 t?1 ~ Its . ~ 01 0 0 0~ ~ ~ l f} OD ~ O N ~7 C (n ~ M r ~ ~ O C N w: ,~ C ~ ~ ~ a} tR ~ O U 00 OEM h 7 O O 4'7 O NO~N[DN D +r1O('~Nh ~ O ~,j flf O y y M (DhOA O 0 U1 ~- 1A ( MM~000')0~ O O ~' a~ o '~ OA M ~M00 rO(a r N ~ N N OA O h ON000QO rh ~['r1r y ~.-'J ~ O C p ~ m o ago v •~ Mr ao M ~- v o ao N a~ u~ N 0iI'f 4 O~ ~ ~NO W ~ N N ~~ ~~ ~ WN Z ~- 6H d~ tR C ~ ~ C pN~~''~ d~ aQ a~i ~ ZUZ~ y y y c~ ~ ~ ~ ^Il ] ~ C ~ ~t C . ,~ zpa ~ m ~ y 3N a~ mz~pc , E'~~y~~ =WQ~c ~ .~u~~o~ ~~F-~ O U Q1 :~ O Q l0 O o a h _ ~~~W ~m c ~ Qp,~ a~Om ~ *' ca Q c o ~ o~ ,~a N~O~a ODa~ m J sir y Q y ~WJ= VZJH U Q y C c~ 3 N LL '0 N+r N 6y1 d~ O .C O Q~ CA ~ C7f +-' N C jL y . .d O O C ~ i71 +~ C N O a O C U N ro ~ •? , ~ O ~ U ~ Q ~ °' ~= ' y ,~ ~, y ago ~ ~'~~` C ~ y ~ ~ c O ("~ ~ ~ J ~ ~~ _ :~ O as d rn ~ ~~~ ~ ~ ~ ~ ~ ~~~ ~ ~~o,~ tv ~ o m~ ~ ~ ~ W ~ ~ u ro;~ ~ 3~ ~r~ ~ 7 ''"' N Q Q? ^ ~"~ C ~ ;~ d C a V1 ] ~ O O [~ Q ~ ~ ~ y ~ y a~ °' ++ UI O y ~ ~ ~ ~~•~ o ~ Z ~ ~ ~ L~ V J p U V Li ~ N ~ y 'D ~ O C C 4L? N ~ C ~ O O ~ ~ a a~ E p C y y y ~~ C a t4 s p y ~.+ .+ ~ C O N . 'Q ? ~ 0 O ~ y Zf '~ t O 7 R4 ] . +~ C tT Q Q a ~ ~ O D U U y~ *^~ ,,,,, 'O O O Cl C U a V d m N m N~ n ~ ~ E E E Ew O y ~ C] O d ~ c ? ~ a 4C U ~ ~v, , ~ U Q Q Q •- O (1f UI y y~ 4? a .r..~.~~ ~ O y C p N O y .` I o;!, ; 7+ A A O O (} v 0 0 0 t4 14 l0 ~~ .r r N O 0 "~ y U ~ C W t w t , C O Q? 41 01 m y y N y y~ NM C t O O Oj LLm oaaa~ ~ ~ ~ q y U ~ U kL ~ a~ ~ V N ~ lyq OQQQQQ ~ N~O'a+~l~q ~ a a a N d1 N N f~ y ~ *' Nl (p ~ ld E y ~• ~ U U C ..» O ~ +~+ +0+ +0+ Qa « C ~' ~ O3 ~ C_ ~ O N _ _+ O rn~"U •V'tj ` U ~~,+ O ~ C C C ~ Z ~~ y~ W~ O m Z ~ a~ c O C ~ • , , , E aaaaa~ ~ O O O O~ ro ~~~ Ur U C ~- U +~ + + 0~ O Os O • • U 'r~ C C N~Qa.Wa ALL^mU NiL c O ~~ O vl rA aUUUUUH Q N~30 ~ O C t y U (j z U U ~ O0~oF-~ vi y C O m O N .~ C O C C: 0 a L m c c~ N 0) .. O C G a 0 U U W r I- 12 f~ ~7 I~ Q ~ ('rl N I~ ~ '~I' ~ GL} (r} I~ I~ O f~ (D I~ M O to M 00 ~ r~ m o ao rn ~ oo ~ ~ m o0 ~ ti °o `~ °o °p ago oNO ~ v ago rn o0 v ~o rn o ~ ~ ~ N ao ~ ~ e- N ~- I` 1` ~ e- In ~ 64 ~ c {~ N I` O ~ (0 ('~ O O ~ ~ Q? ~r- N i0 D ~ 0} N h O ~ (+7 = ~ ~ ~? 0 ~ ~ v N fir} ~ O ~ N ~ f ~ !` ~ il ~ oQ ~ DO O rry ~ ~ ~ i .7 a Ow ~.. r ~ m a ~ ~ R V ! ~ y ~ 1' / ~ p ~ \ q W ~ ~ ~ Q ~ ~ H W oo m v~ t+7 to D (~ ~ Ca rn~ i~ N co D rn 1f 1 ao N ti ~ Z r- ~ ~ -~ o ap 1~ N N N N N to o Qz N `~ ~~°- N' N o~o~ °0 0° voi X00 n ~ ~ c°A g Z rn o c ti GO (0 O 0} CD ~'~} O Qa~~- ~-a~ ~ ca ~ M N ri M ° z° z zm ~ ~ ~, ow~ a~ z~~"' U W Z t1J p m Q ] ^ ~ NV ~ m ~~Z ~ ooow ~ a~ ~ N " ~ ~ z ~ a~ oWw~ ~ U War ~ o ~ ~Q ~- `o u3 ~ c c ['~ m m ? c C Z a v_ m C C ~ a a a D 0 D D O C d C N ~ U} i N iJ} C C V C D N ~ ,C C 0 0 C ~ 'II ] 'O 'O '0 ~ 4 ` ~ p = 2 c La~ ~ A a;,, D~ c0 ~ ~ .N C = l9 ~ N U1 N N ~ .II ~ ~ 0 ~' 0 O N~ 9 d~.+ _ ~ w o o U ? ~ -o .~ m Q ~ N Q , N Q ~ a~ ~, m ~ v ~, a~ Q ^ Z Z Z 13 CITY OF SOUTH BEND, INDIANA NOTaS TOGENERAL-PURPOSE FINANCIAL STATEMENTS Note 1, Summary of Significant Accounting Policies A. Introduction The City of South Bend was established under the laws of the State of Indiana. The City oper- ates under aCouncil-Mayor form of government and provides the following services: public safety police and fire}, highways and streets, health, welfare and social services, culture and recreation, public improvements, planning and zoning, general administrative services, water, wastewater, solid waste services, and urban redevelopment and housing. B. Reporting Entity Generally accepted accounting principles require that these f nancial statements present the City of South Bend primary government} and its component units, The component units discussed below are included in the City's reporting entity because of the significance of their operational or financial relationships with the City. Blended component units, although legally separate entities, are in substance part of the government's operations and exist solely to provide services for the government; data from these units is combined with data of the primary government. The South Bend Redevelopment Authority, a legally separate entity, is reported as if it were a part of the primary government because its sole purpose is to finance and construct buildings for use by the primary government. Financial statements for the Redevelopment Authority are available at the City Controller's Offce, City of South Bend, 1400 County-City Building, South Bend, Indiana, 46601, The Friends of the College Football Hall of Fame, Inc,, Friends} is a legally separate nonproft corporation. This corporation is reported as if it were a part of the City because its sale purpose is to solicit donations for the benefit of the City's College Football Hall of Fame. Financial state- ments ofthe Friends are available at: 111 South St. Joseph Street, South Bend, Indiana, 46601. The Morris Entertainment, Inc., is also a legally separate nonprofit corporation. This organiza- tion is reported as if it were a part of the City because its main purpose is to solicit donations for the restoration and renovation of the City's Morris Civic Auditorium and the City's Palais Royale Ballroom. Financial statements for the Morris Entertainment, Inc., are available at: 101 West Colfax Street, South Bend, Indiana, 4fifi01. The South Bend Building Corporation, Inc., is~also a legally separate nonprofit corporation, This organization is reported as if it were a part of the City because its main purpose is to finance construction and remodeling of city buildings for the City of South Bend. Debt of the Building Corporation is repaid through lease payments from the City. Financial statements forthe Build- ing Corporation are available at the City Controller's Office. C ~ Related Organizations The City's officials are also responsible for appointing the members of the boards of other organizations, but the City's accountability for these organizations does not ex#end beyond mak- ingthe appointments. The Mayor and the Common Council appoint the board members of the South Bend Housing Authority, South Bend Public Transportation Corporation ~TRANSPO}, Urban Enterprise Association, and Special Funds Board of Managers. 14 • • • • CITY GF SOUTH BEND, INDIANA NOTES TOGENERAL-PURPOSE FINANCIAL STATEMENTS Continued} During 2441, the Special Funds Board of Managers provided $1,269,694 to the City's Century Center and $231,188 to the City's College Football Hall of Fame, both enterprise funds, to finance operating costs. D. Fund Accounting The City uses funds and account groups to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions oractivities. A fund is a separate accounting entity with a self balancing set of accounts. An account group, on the other hand, is a f nancial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources. The City has the following fund types and account groups: Governmen#al funds are used to account for all or most of a government's general activities, including the collection and disbursement of earmarked monies especial revenue funds}, the servicing of general long-term debt debt service funds}, and the acquisition or construction of general fixed assets capital projects funds}. The general fund is used to account for all activi- ties of the general government not accounted for in some ether fund. Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration. Goods or services from such activities are provided to outside parties enterprise funds} or to other departments or agencies primarily within the government internal service funds}. Fiduciary funds are used to account for assets held on behalf of outside parties, including other governmental units, or on behalf of other funds within the same governmental unit. When these assets are held under the terms of a formal trust agreement, either a pension trust fund or an expendable trust fund is used. The term "expendable" means the government is not under an obligation to maintain the trust principal. Agency funds generally are used to account for assets that the government holds on behalf of others as their agent. The general fixed assets account group is used to account for fixed assets not accounted for in proprietary or trust funds. The general tong-term debt account group is used to account for general long-term debt and certain other liabilities that are not specific liabilities of proprietary ar trust funds. E. Basis of Accounting The accounting and financial reporting treatment applied to a fund is determined by its meas- urementfocus. All governmental funds and expendable trust funds are accounted for using a current financial resources measurement focus. Within this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases ~i.e., revenues and other financing sources} and decreases ~i.e., expenditures and other financing uses} in net current assets. 15 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) All proprietary funds and pension trust funds are accounted far on a flow of economic resources measurement focus. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included in the balance sheet. Fund equity ~i.e., net tots! assets} is segregated into contributed capital and retained earnings components. Proprietary fund-type operating statements present increases ~i.e., revenues} and decreases ~i.e., expenses} in net total assets. The modified accrual basis of accounting is used by all governmenta! fund types, expendable trust funds and agency funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual ~i.e., when they become both measurable and availa- ble}. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used tv pay liabilities of the current period. The government considers property taxes as available if they are collected within sixty days after year end. A sixty to ninety day availability period is used for revenue rec- ognitionfor all other governmental fund revenues. Expenditures are recorded when the related fund liability is incurred. Principal and interest on genera! long-term debt are recorded as fund liabilities when due or when amounts have been accumulated in the debt service fund for pay- ments to be made early in the following year. Those revenues susceptible to accrual are property taxes, licenses and permits, interest reve- nueand charges for services. Fines, permits, and parking meter revenues are not susceptible to accrual because generally they are not measurable until received in cash. The City reports deferred revenue on its combined balance sheet. Deferred revenues arise when a potential revenue does not meet both the "measurable" and "available" criteria for rec- ognition in the current period. Deferred revenues also arise when resources are received by the government before it has a legal claim to them, as when grant monies are received prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met or when the government has a legal claim to the resources, the liability far defer- red revenue is removed from the combined balance sheet and revenue is recognized. The accrual basis of accounting is utilized by proprietary fund types and pension trust funds. Under this method, revenues, including contributions received by pension trust funds, are recorded when earned and expenses, including benefits and refunds paid by pension trust funds, are recorded at the time the liabilities are incurred. The City has elected, under GASB Statement No. 20, not to apply statements issued by the Financial Accounting Standards Board after November 30,1989. New GASB pronouncements on accounting and f nancial reporting for proprietary activities will be followed. In December 1998 and in Aprii 2000, the Governmental Accounting Standards Board GASB} issued Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions, and Statement No. 36, Recipient Reporting for Certain Shared Nvnexchange Revenues -and amendment of GASB Statemen# No. 33, respectively. These statements establish accounting and financial reporting standards for nonexchange transactions involving financial or capital resources for example, most taxes, grants, and private donations}. The City has adopted these statements for its fiscal year ended December 31, 2001 financial statements as discussed in Note 11. ]6 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) F. Budgets The operating budget is initially prepared and approved at the local level. In addition, funds for which property taxes are levied or highway use taxes are received are subject to final approval by the Indiana Department of Local Finance. Budget modifications have been made in accor- dancewith the laws of the State of Indiana. Budgets are adapted on the cash basis which is not consistent with generally accepted account- ing principles. Annual appropriated budgets are adapted for the general fund, thirteen special revenue funds, one debt service fund, eleven capital projects funds, eight enterprise funds, three internal service funds, and two pension trust funds. All annual appropriations lapse at fscal year end. See Note 2 for the legal compliance of the budgetary process and a reconciliation of the Budgetary Non-GAAP}basis to GAAP basis. Encumbrances represent commitments related to unperformed contracts for goods or services. Encumbrance accounting, under which purchase orders, contracts, or other commitments for the expenditure of resources are recorded to reserve that portion of the applicable appropriation, is utilized in the governmental funds. Encumbrances outstanding at year end are reported as reservations of fund balances and do not constitute expenditures or liabilities because the com- mitments will be honored during the subsequent year. G. Gash and Gash Equivalents Cash and cash equivalents include amoun#s in demand deposits as well as short-term invest- ments with a maturity date within three months of the date acquired. H, Investments Nonparticipating certificates of deposit, demand deposits, and similar nonparticipating negotiable instruments that are not reported as cash and cash equivalents are reported as investments at cost. Debt securities are reported at fair value. Debt securities are defined as securities backed by the full faith and credit of the United States Treasury or fully insured or guaranteed by the United States or any United States government agency. Investment income, including changes in the fairvalue of investments, is reported as revenue in the operating statement. Property Taxes Property taxes levied are collected by the County Treasurer and are distributed to the City in June and in December. State statutes SIC 6-1.1-17-15}require the Indiana Department of Local Finance to establish property tax rates and levies by February 15. These rates were based upon the preceding year's March 1 ~Iien date} assessed valuations adjusted far various tax credits. Taxable property is assessed at 33113°/° of the true tax value determined in accor- dancewith rules and regulations adopted by the Indiana Department of Local Finance}. Taxes 17 • CITY OF SOUTH BEND, INDIANA NOTE TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) may be paid in two equal installments which become delinquent if not paid by May 10 and November 10, respectively. All property taxes collected by the County Treasurer for distribution were distributed to the City prior to December 31. Delinquent property taxes outstanding at year end for governmental andlor proprietary funds, ne# of allowances for uncollectible accounts, are recorded as a receivable with an offset to deferred revenue since the amounts are not con- sidered available. J. Interfund Receivables and Payables During the course of operations, numerous transactions occur between individual funds for lendinglbvrrowing arrangements and goods provided or services rendered. Transactions between funds that are representative of lendinglborrowing arrangements outstanding at the end of the fiscal year are referred to as either "interfund receivableslpayables" ~i.e., the current por- tion of interfund loans} or "advances tolfrom otherfunds" 4i.e., the noncurrent portion of interfund transactions.} All other outstanding balances between funds are reported as Adue tolfrom other funds." See Note 9 for further disclosure of Interfund balances. K. Inventories Inventories are valued using an average cost method and consist of maintenance supplies and replacement parts held for consumption. The cost is recorded as an expenditure in govern- mentaffunds and as an expense in proprietary funds at the time individual inventory items are consumed. L. Fixed Assets General fixed assets are not capitalized in the funds used to acquire or construct them. Instead, capital acquisition and construction are reflected as expenditures in governmental funds, and the related assets are reported in the general fixed assets account group. All purchased fixed assets are valued at cost where historical records are available and at an estimated historical cost where no historical records exist. Donated fixed assets are valued at their fair market value on the date received. The cost of normal maintenance and repairs that do not add to the value of the asset or mate- rially extend asset lives are not capitalized. However, improvements are capitalized. Public domain infrastructure}general fixed assets consisting of roads, bridges, curbs and gut- ters,streets and sidewalks, drainage systems and lighting systems are not capitalized, as these assets are immovable and of value only to the City. The Studebaker National Museum building and the Studebaker collection are owned by the City of South Bend and operated on behalf of the City by the Studebaker National Museum, Inc., a nonprofit corporation. The collection of the museum consists of various automobiles and other vehicles, original patents and related materials forthe Studebakerand Packard Motor CarCompanies, and vari- ousother related parts, supplies, and other materials donated to the City bythe Studebaker Cor- poration, and its corporate successors, as well as by other private companies and individuals. 18 CITY OF SOUTH BEND, INDIANA NOTES TOGENERAL-PURPOSE FINANCIAL STATEMENTS Continued} The collection also includes the corporate archives of the Studebaker Corporation which were donated to the museum by a university which had originally received the Studebaker archives from the Studebaker-Worthington Company. In addition, the collection includes vehicles and other materials awned by the Studebaker National Museum, Inc., and vehicles and other mate- rials on loan from various private individuals. Inconformity with the practice followed by many museums, the collection is not included in the General Fixed Asset Account Group of the City of South Bend. If the collection were to be included in the General Fixed Asset Account Group, it would be valued at the fair market value FMV} at the date received by donation or at the actual historical cyst at the date purchased. The original vehicle collection was donated tv the City in 1966 FMV not known} and had a FMV of $561,500 in 1986. No values are known for subsequently acquired vehicles or for parts and supplies. The Packard Motor Car Company Patents, Studebaker Gorporation Patents and the Studebaker Corporation Archives FMV at the time donated are not known. Fair market values known are $72,290 at September 1,1909; $38,759 at March 7,1911; and $311,791 at July 15, 1968; respectively. No purchase of additional collection items were made, no donations of collection items were received, and no dispositions of collection items were made by the City in 2001. Assets in the general fixed assets account group are not depreciated. Depreciation of all exhaustible fixed assets used by proprietary funds is charged as an expense against their operations. Accumulated depreciation is reported on proprietary fund balance sheets. Depreci- ation has been provided using a composite rate based on a straight-line method over the aver- age service life of the property as follows: Buildings 50 to fifi Years Improvements 5o to 100 Years Equipment 5 to 40 Years Interest is capitalized on proprietary fund assets acquired with tax-exempt debt. The amount of interest to be capitalized is calculated by offsetting interest expense incurred from the date of the borrowing until completion of the project with interest earned on invested proceeds over the same period. M. Long-Term Obligations Long-term debt is recognized as a liability of a governmental fund when due or when resources have been accumulated in the debt service fund for payment early in the following year. For other long-term obligations, only that portion expected to be fnanced from expendable available financial resources is reported as a fund liability of a governmental fund. The remaining portion of such obligations is reported in the general long-term debt account group. For governmental fund types, bond premiums and discounts, as well as issuance costs, are rec- ognizedduring the current period. Bond proceeds are reported as other financing sources net of the applicable premium or discount. Issuance costs, whether or not withheld from the actual net 19 CITY OF SOUTH BEND, INDIANA NOTE TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) proceeds received, are reported as debt service expenditures. For proprietary fund types, bonds payable are reported net of applicable bond premium or discount. Issuance costs are reported as deferred charges and are amortized over the life of the bonds using the straight-line method. Bond premiums and discounts are amortized to interest expense over the life of the bonds using the straight-line method. N ~ Fund Equity Reserves represent those portions of the fund equity not appropriable for expenditures or legally segregated for a specific future use. Designated fund balances represent tentative plans for future use of financial resources. The City has elected to reduce the contribution account for depreciation expense on assets acquired through contributed capital for the Parking Garage and the Century Center, both enterprise funds. D. Totals Memorandum Dnly} The Totals columns on the financial statements are captioned "Memorandum Dnly" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations or statement of cash flows in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. Note 2, Legal Compliance -Budgets The City fellows these procedures in establishing the budgetary data reflected in the f nancial state- ments: A. The Mayor submits to the Common Council a proposed operating budget for the fiscal year commencing the following January ~ . The operating budget includes proposed expenditures and the means of financing them. B, Prior to adoption, the budge# is advertised and public hearings are conducted by the Common Council to obtain taxpayer comments. C. In September of each year, the Common Council approves the budget for the next year through the passage of an ordinance. D. Copies of the budget ordinance and the advertisements for funds for which property taxes are levied or highway use taxes are received are sent to the Indiana Department of Local Finance. The budget becomes legally enacted after the City Controller receives approval of the Indiana Department of Local Finance. The City's maximum tax levy is restricted by Indiana Law, with certain adjustments and exceptions. If the advertised budget, for funds for which property taxes are levied or for which highway use taxes are received, exceeds the spending and tax limits of the state control laws, an excess levy may be granted by the Indiana Department of Local Finance upon appeal by the City. 20 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS Continued} E, The legal level of budgetary control is by object and department within the fund far the Genera! Fund, and by object within the fund far all other budgeted funds. The City's management cannot transfer budgeted appropriations between object classifications of abudget without approval of the Common Council . Any revisions to the appropriations for any fund or any department of the Genera! Fund must be approved by the Common Council and, in some instances, by the Indiana Department of Local Finance. F. Formal budgetary integration is required by state statute and is employed as a management control device. An annual budget was legally adopted for the following funds: General Fund Special Revenue Funds: Park and Recreation, Motor Vehicle Highway, Recreation Nonreverting, Economic Development State Grants, Community Development, Local Road and Street, Human Rights -Federal, Special Events, Hazmat, Indiana River Rescue, Urban Development Action Grant, Leaf Collection and Removal, and College Football Hall of Fame Debt Service Funds: Redevelopment Bond -Studebaker Capital Projects Funds: Emergency Medical Services, Cvveleski Regional Stadium, County Option income Tax, Park Nonreverting Capital, Cumulative Capital Development, Cumulative Capital improvement, Economic Development Income Tax, Tax Incremental Financing - SampielEwing, Morris Performing Arts Center Capital, Tax Incremental Financing - Downtown, and Tax Incremental Financing -Airport Enterprise Funds: Consolidated Building, Parking Garage, Solid Waste, Blackthorn Golf Course, Water Utility, V1lastewater Utility, Century Center, and College Fovtbail Hall of Fame Internal Service Funds: Liability Insurance Premium Reserve, Self Funded Employee Benefits, and Central Services Pension Trust Funds: 1925 Police Pension and 1931 Firefighters' Pension G, Budgeted amounts are originally adopted or amended by the Common Council and approved by the Indiana Department of Local Finance for funds for which property taxes are levied or for which highway use taxes are received. The net effect of individual amendments to the budget increased the original appropriations by $42,292,859. The final budgeted amounts were adjusted by the amounts of beginning and ending encumbrances in order to be comparable to the actual budget basis expenditures. H, The following reconciliation of Budgetary Non-GAAP} basis to GAAP basis is for the budgeted governmental funds only. The non-budgeted funds are shown in a net amount. 21 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) The major differences between Budgetary Non-GAAP} basis and GAAP basis are; 1 Revenues are recorded when received in cash (budgetary) as opposed to susceptible to accrual (GAAP). 2. Expenditures are recorded when paid in cash (budgetary) as opposed to when the liability is incurred (GAAP). 3. Encumbrances are recorded as expenditures for budgetary purposes when purchase orders are issued. Adjustments necessary to convert the results of operations at the end of the year on a budgetary basis to a GAAP basis are as follows: Special Debt Capital General Revenue Service Pro~ects Excess ~ Deficiency } of Revenues and Other Financing Sources Over Under} Expenditures and Other Financing Uses Budgetary Basis} $1,612,078} $ X3,308,379} $ 577 $ X6,893,653} Adjustments to: Revenues for Accruals 1,084,597 X1,669,118} ~1 } X311,679} Expenditures for Accruals 259,290 X812,849} - 1,543,533 Expenditures for Encumbrances 1,228,245 1,819,752 - 10,032,278 Non-Budgeted Funds Net} - 303,080 1435 719 .1,761; 663 Excess (Deficiency) of Revenues and Other Financing Sources Over (Under) Expenditures and Other Financing Uses (GAAP Basis) $ 960.054 $ (3,667.514) ~ 1.436.295 $ 6.132,142 Expenditures exceeded appropriations in the Coveleski Stadium Capital Fund, capital outlay- other uses account, by $11,110. Note 3. Deposits and Investments Deposits, made in accordance with IC 5-13, with financial institutions in the State of Indiana at year end were entirely insured by the Federal Depository Insurance Corporation or by the Indiana Public Deposit Insurance Fund. This includes any deposit accounts issued ar offered by a qualifying finan- cial institution. 22 CITY 4F SOUTH BEND, INDIANA NOTES TG GENERAL-PURPGSE FINANCIAL STATEMENTS Continued} State statute ~iG 5-13-9}authorizes the City to invest in securities, including but not limited to, federal government securities, repurchase agreements, and certain money market mutual funds. Certain other statutory restrictions apply to all investments made by local governmental units. The City's investments are categorized below to give an indication of the level of risk assumed by the City at year end. Category 1 includes investments that are insured or registered or for which the securities are held by the City or its agent in the City's name. Category 2 includes uninsured and unregistered investments for which the securities are held by the counterparty's trust department or agent in the City's name. Category 3 includes uninsured and unregistered investments forwhich the securities are held by the counterparty, or by its trust department or agent but not in the City's name. _. Ca#e~o ~_~, 1 2 3 ~. U.S. Government Securities Repurchase Agreements Totals Note 4. Pension Plans Reported Fair Amount Value ;~- - ~ ~ `# '~ :~ $ 2,2fifi,125 $ 2,266,125 y=: * ~, ~~ `; 1,125,DD0 1,125,DDD ~,~:. ~. 3 ~ '- ' ~ $ 3,391,125 $ 3,391,125 A. Public Employees` Retirement Fund Plan Description The City of South Bend contributes to the Public Employees' Retirement Fund PERF}, a defned benefit pension plan. The Public Employees' Retirement Fund PERF} is an agent multiple- employerpublic employee retirement system, which provides retirement benefts to plan mem- bers and benef ciaries. All full-time employees are eligible to participate in the defined benef t plan. State statutes SIC 5-10.2 and 5-14.3} govern most requirements of the system and give the Ci#y authori#y to contribute to the plan. The PERF retirement benefit consists of the pension provided by employer contributions plus an annuity provided bythe members annuity savings account. The annuity savings account consists of member's contributions, set by state statute at three percent of compensation, plus the interest credited #o the member's account. The employer may elect to make the contributions on behalf of the member. PERF issues a publicly available financial report that includes financial statements and required supplementary information for the plan as a whole and for its participants. That report may be obtained by writing: Public Employees' Retirement Fund Harrison Building, Room 800 143 West Market Street Indianapolis, IN 46204 Phone X317} 233-41 fit 23 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) Funding Policy and Annual Pension,.Cost The contribution requirements of plan members for PERF are established by the Board of Trus- tees of PERF. Information to segregate the assets and the actuarial study figures between the City and the proprietary funds is not available. B. 1925 Police Pension Plan Plan Description The City contributes tothe 1925 Police Pension Plan which is asingle-employerdefined benefit pension plan. The plan is administered by the local pension board as authorized by state statute SIC 36-8-fi}. The plan provides retirement, disability, and death benefits to plan members and benefciaries. The plan was established by the plan administrator, as provided by state statute. The plan administrator does not issue a publicly available financial report that includes f nancial statements and required supplementary information of the plan. Funding Policy and Annual Pension Cost The contribution requirements of plan members for the 1925 Police Pension Plan are estab- lished by state statute. The State of Indiana, through the pension relief legislation of 1977, provides the City with assis- tance in meeting its' contribution requirements for this single employer pension plan. For the years ending December 31, 2001, 2000 and 1999, this State assistance totaled $4,082,384, $1,fi70,530 and $1,918,914, respectively. The use of the pay-as-you-go method by the Ci#y results in signifcant underfunding of the plan. The Net Pension Gbligation ~NP4} is considered an obligation of the City and is reflected in the General Long-Term Debt Account Group. C. 1931 Firefighters' Pension Plan Plan Description The City contributes to the 1931 Firefighters' Pension Plan which is asingle-employer defined benefit pension plan. The plan is administered by the loco! pension board as authorized by s#ate statute SIC 3fi-8-1}. The plan provides retirement, disability, and death benefts to plan members and beneficiaries. The plan was established by the plan administrator, as provided by state stat- ute. The plan administrator does not issue a publicly available financial report that includes financial statements and required supplementary information of the plan. Funding Pvlicx and Annuai_Penson_Cost The contribution requirements of plan members for the 1937 Firefighters' Pension Plan are established by state statute. 24 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) The State of Indiana, through the pension relief legislation of ~ 971, provides the City with assis- tance in meeting its contribution requirements for this single employer pension plan. For the years ending December 31, 2001, 2000 and 1999, this State assistance totaled $3,4fi6,084, $1,387,537 and $1,685,540, respectively, The use of the pay-as-you-go method by the City results in significant underfunding of the plan. The Net Pension Obligation (NPO) is considered an obligation of the City and is reflected in the General Long-Term Debt Account Group. D. 1977 Police Officers" and Firefighters' Pension and Disability Fund Plan Descri tion The City contributes to the 1977 Police Officers' and Firefighters' Pension Disability Fund, a cost-sharing multiple-employer defined benefit pension plan administered by the Indiana Public Employees' Retirement Plan PERF}for all police officers and firefighters hired after April 30, 1977. State statute SIC 36-8-8}regulates the operations of the system, including benefits, vesting and requirements for contributions by employers and by employees. Covered employees may retire at age fifty-foe with twenty years of service. An employee with twenty years of service may leave service, but will not receive benefits until reaching age ffty-five. The plan also provides for death and disability benefits. PERF issues a publicly available financial report that includes financial statements and required supplementary information for the plan as a whole and for its participants. That report maybe obtained by writing: Public Employees' Retirement Fund Harrison Building, Roam 800 143 West Market Street Indianapolis, IN 46204 Phone 1317} 233-4162 Fundin, Policy and Annual Pension Costs Plan members are required to contribute 6%~ of the first class police officers' and f refighters' salary and the City is tv contribute at an actuarially determined rate. The current rate, which has not changed since the inception of the plan, is 21 % of the f rst class police officers' and f re- fighters'salary. The contribution requirements of plan members and the City are established by the Board of Trustees of PERF. The City's contributions to the plan for the years ending Decem- ber 31, 2001, 2000 and 1999, were $2,540,927, $2,17'1,298 and $1,964,003, respectively, equal to the required contributions for each year. 25 CITY OF SOUTH BEND, INDIANA NOTES TOGENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) E. Actuarial information for Pension Plans 1925 1937 Police Firefighters' PERF Pension Pension Annual Required Contribution $ 643,192 $ 7,911,100 $ 6,846,400 Interest 4n Net Pension Qbligation X29,999} 985,900 918,200 Adjustment To Annual Required Contribution 32,432 _.~ . 1793 737 ~ ~ 8_ ~ 1 gfi} Annual Pension Cost 645,625 7,103,263 6,582,404 Contributions Made 821,fi03, 3 610100 3 D75 400 Increase Decrease} In Net Pension Obligation X175,978) 3,493,163 3,507,004 Net Pension Qbligation, Beginning Qf Year 413 774 14,928,837 13 415 996 Net Pension obligation, End 4f Year 589 752 18 422 000 1fi 923 004 1925 1931 Police Firefighters' PERF Pension Pension Contribution Rates: City 3.5% 192% 138% Plan Members 3% 6% fi% Actuarial Valuation Date 07-01-01 01-01-D 1 D 1-01-01 Actuarial Gos# Method Entry Age Pay-As-You-Go Pay-As-You-Go Amortization Method Level Percentage Level Percentage Level Percentage of Projected of Projected of Projected Payroll, Closed Payroll, Closed Payroll, Closed Remaining Amortization Period 36 Years 16 Years 16 Years Asset Valuation Method 4 Year 4 Year 4 Year Smoothed Market Smoothed Market Smoothed Market 2b CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) 1925 1931 Police Firefighters' Actuarial Assumptions PERF Pension Pension Investment Rate Of Return 7.25°/0 7°/° 7°/0 Projected Future Salary Increases: Total 5°/° 5°/° 5°/° Attributed To Inflation 4°/0 4°/° 4°/° Attributed To MeritlSeniority 1 °/0 1 °/a 1 °/° Cost-Of-Living Adjustments 2°/° o°/o D°/o Three Year Trend Information PERF Annual Percentage Net Pension Cost Of APC Pension Year Ending ~APC~ _Contributed Obfi ation D6-30-99 $ 702,484 113°/° $ ~150,416~ 06-30-00 593, 399 144°/0 413, 774 06-30-41 645,625 127°/° ~589,752~ 1925 Police Pension Plan Annual Percentage Net Pension Cost Of APC Pension Year Ending APC Contributed 4b~i~ation 12-31-98 $ 7, l9$, 900 48°/0 $ 11,155, 90D 12-31-99 6, 567, 390 43°/0 14, 928, 837 12-31-OD 7,103,263 51 °/° 18,422,000 1937 Firefiahters' Pension Plan Annual Percentage Net Pension Cost Of APC Pension Year Ending APC Contributed Obligation 12-31-98 $ 7, 552,100 48°/° $ 10,474, 900 12-31-99 5, 518,400 47°/° 13,415, 996 12-31-OD 6,582,404 48°/° 16,923,000 27 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) Membership in the 1925 police pension plan and the 1937 firefighters` pension plan at January 1, 2001, was comprised of the following: 1925 1937 Police Firefighters' Pension Pension Retirees And Beneficiaries Currently Receiving Benefits 246 200 Terminated Employees Entitled To But Not Yet Receiving Benefits - Current Active Employees 18 14 Note 5. Fixed Assets The following is a summary of changes in the general fixed assets for the year ended December 31 2001: Balance Balance January ~ _~ Additions Retirements December 31 Land $ 7,878,087 $ 1,492,386 $ 153,885 $ 9,216,588 Buildings 42,374,438 95,fi99 - 42,470,137 Improvements ether Than Buildings 8,81'4,019 8,400 37,982 8,784,437 Machinery And Equipment 31,239,723 18,027,443 2,311,828 4fi,955,338 Construction In Progress _335,369 __ .6,337,773 62,275 __ fi,610, 867 , , Totals 90 641636 25 961701 2 565 970 114 037 367 The following is a summary of proprietary fund type fxed assets at December 31, 2001: 28 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) Enterprise Internal Funds Service Funds Land $ 5, 527, 399 $ Buildings 75,073,455 Improvements ether Than Buildings 65,745,117 - Machinery And Equipment 39,441,604 813,504 Construction In Progress 31.,054,469 - Totals 216,842,644 813,504 Accumulated Depreciation Net Fixed Assets 61,9 $,283 415,173 ~ 154.924.351 ~ 398.331 Note 6. Long-Term Debt General Gbligation Bonds The City issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. General abligation bonds are direct obligations and pledge the full faith and credit of the government. General obligation bonds currently outstanding at year end areas foClows: Interest Purpose Rates Amount 1997 Redevelopment District Refunding 4.0°/o to 5.1 °/0 2 620 000 29 CITY OF SOUTH BEND, INDIANA NOTES TOGENERAL-PURPOSE FINANCIAL STATEMENTS ~Continued~ Revenue Bonds Pa able From Governmental Funds Interest . _ . Rates Amount Tax Incremental Financing Revenue Bonds: 1988 fi.$°/o to 7.75% $ 1,200,000 1992 5.3°/o to 5.8°/0 1,920,000 Redevelopment Authority Revenue Bonds: 1990 South Bend Central Development Area 6.6°/o to l.3°l0 425,000 1992 Parking Facilities Refinancing 3.25°/o to 6.3°/0 2,260,OOD 1992 Palais Royale 3.9°/o to l.3°l0 495,000 1993 Airport Economic Development Area Refinancing 4.2% to 7.4°/0 3,680,D00 1996 Central Development Area Refinancing 4.0% to 5.85°/0 3, fi95, 000 1991 Airport Economic Development Area Refinancing 4.0°/o to 5.fi°/o 2,045,OD0 1998 Morns Performing Arts Center 4.5°/o to 5.1°/0 12,270,000 200D Hall of Fame Refinancing 4.45°/o to 6.0°/0 15,205,000 2001 Century Center Refinancing Z.9°/o to 5.0°/0 6,825,OOD County Economic Development I ncome Tax Revenue Bonds: 1991 Series A -Tax Exempt 3.9°/o to 5.55°/0 5,fi80,oo0 1991 Serise B -Taxable 6.0°/o to 7.25°/0 4,8fi5,DOD Total 60 565 DOD Mortga eg Bonds Payable„Pram Governmental Funds Interest Purpose Rates Amount 1999A Fire Station 1999B New Roof 1999C ~' Brien Center 2001 Public `llabrks Service Center 5.00% $ 1,065,122 5.00% 296,931 5,53°/0 428,fi94 463°/o to 5.30°/0 .8,112,250 Total $ 9.903.603 30 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) Mort a e Bonds Pa able From Enter rise Funds Interest _,_ ~_ , ,Purpose ,,,,__, Rates Amount 2001 Public Vubrks Service Center Less: Unamortized Discount Net Martgage Bonds 4.63°/o to 5.3D% $ 1,137,750 11,592 Revenue Bonds Payable From Enterprise Funds $ 1.126.158 The City issues bonds to be repaid by income derived from the acquired or constructed assets, Revenue bonds outstanding at year end are as follows; Interest Purpose Rates Amount ,~_ 1993 Vl~ater Wbrks I mprovements 3.4% to 5.1 °/° $ 3, 020, 000 1997 Water Vlbrks Improvements 4.35°/o to 4.75% 17,465,000 2001 Sewage Vlbrks Refiinancing 3.0°/° to 4.25°/° 5,24D,000 1998 Blackthorn Golf Course Refinancing 3.25°/° to 4.8°/° - - 5,fi55~000 Total ~ 31,380,D00 Unamortized Amounts of Bonds Revenue bonds at year end include the following amounts of unamortized bond discount and loss of advance refunding of debt: Unamortized Unamortized Balance At Premium} Loss on Revenue December 31 Discount Refunding Bonds 1993 Vl~ater vlbrks I mprovements $ 3, 020, DDD $ 12, 079 $ - $ 3, 007, 921 1997 V~iter v~brks Improvements 17,465,000 84,075 - 17,384,925 2001 Sewage 1Nbrks Refinancing 5,240,000 ~126,616~ 171,267 5,195,349 1998 Blackthorn Golf Course Refinancing 5,655,000 49,223 236 399 5,369,318 Totals 31380 DOD 18 761 407 666 30 953 573 31 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) Annual debt service requirements to maturity for general obligation bonds, revenue bonds payable from governmental funds, mortgage bonds payable from governmental funds, revenue bonds pay- able mortgage bonds payable from enterprESe funds, including interest of $334,518, $37,028,737, $5,181,634, $8,131,145 and $691,077, respectively, are shown in the following schedule. Payable From Payable From Govemmental Funds , ,Enterprise Funds ,. _ General Ubli ation Revenue Mort a e Revenue ..,.Mortgage , 2002 2003 2004 2005 2006 Thereafter $ 656, 778 $ 7, 572, 992 $ 83D, 334 656,260 7, 758, 919 1,1 D0,201 658,875 7,406,497 1,100,275 654,445 7,242,272 1,099,74D 328,160 6, 297, 932 1, 011,487 - 61315125. 9,943,20 $ 1,892,054 $ 56,754 Totals Ca ital Leases 4,105, 386 94, 643 4,159,275 94,614 4,211,790 94,539 4,214,849 93,777 _ _ 20, 927,=191 1, 394,540 2 954 518 97 593 737 15 085 237 X39,511,145 1828 827 The City has entered into capital leases for various types of equipment, remodeling costs of the Municipal Services Facility, three parking garage facilities, and water utility equipment. Paymen#s for these capital leases were made from the following funds: General, Park and Recreation, Emergency Medical Services, County Option Income Tax, Cumulative Capital Development, Parking Garage, Water Utility, Solid Waste, Century Center, and Blackthorn Golf Course. Future minimum lease pay- ments and present values of the net minimum lease payments under these capital teases as of December 31, 2001, are as follows: Governmental Proprietary Funds Funds 2002 2003 2004 2005 2006 Thereafter Total Minimum Lease Payments Less Amount Representing Interest Present Value 4f Net Minimum Lease Payments $ 977,238 $ 271,845 601, 365 272, 33l 521, 358 204,453 388,070 153,571 294,405 144 1s8D0,D00 ~, 4,582,436 908,350 .1,110, 535 _ 94,325 $ 3,471,901 $ 814,025 32 CITY OF SOUTH BEND, INDIANA NOTES TOGENERAL-PURPOSE FINANCIAL STATEMENTS Continued} Loans Payable The City has received loans from the Federal Government under Section 108 of the Housing and Community Development Act of 1974 for the Block Grant Pragram. The City pledged as security for repayment: ~a}All block grants approved for the City, and ~b}Program income received from sale or lease of real property purchased ar rehabilitated with loan funds. Also, the City pledged Tax Incre- mental Financing revenues generated in the downtown area and County Economic Developmen# Income Tax revenues towards the $1,800,000 loan received for downtown acquisitionlrelocation project. During 2001, the City received an Indiana Development Finance Authority loan to finance remediation of environmental conditions at a local industry. As of December 31, 2001, the unpaid balance due on these loans payable from governmental funds was $3,040,400. The City's Century Center, a proprietary fund, received a loan for renovations. The principal balance on this loan at December 31, 2001 was $142,400. This loan agreement does not include provisions for interest. The City's Water Utility and Wastewater Utility each are receiving loans from the Indiana State Revolving Loan Fund to finance improvements at the utilities. The approved amounts of #hese loans are $2,600,044 and $24,095,000. As of December 31, 2001, the unpaid balance due on these loans payable from proprietary funds was $22,411,951. If the total approved amounts of the loans are received, annual debt service requirements to maturity for these loans payable from governmental funds and from proprietary funds, including interest of $95fi,474 and $6,176,745, respectively will be as follows; Governmental Proprietary Funds . Funds , 2402 $ 366, 985 $ 1, 828,949 2443 37fi,590 1, 894, 577 2404 365,590 1,949,442 2005 354,434 1,981,624 2406 307, 550 1, 919, 788 Thereafter 2,224,925 23,439,365 Totals Changes,in Long-Term Debt $ 3,996,470 $ 33,013,745 During the year ended December 31, 2001, the following changes occurred in Fong-term debt pay- able from proprietary funds; 33 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) Balance Balance Janus 1 Additions Reductions December 31 Compensated Absences $ 588,987 $ 72,534 $ - $ 6fi1,521 Loans Payable 16,987,125 fi,548,832 1,124,000 22,411,957 Revenue Bonds 33,97D,000 5,240,000 7,530,000 31,380,000 Mortgage Bonds - 1,137,000 - 1,137,000 Capital Leases ,1.,386, 997 „~„ 6 4494 579,466 814 025 Totals ' Y During the year ended December 31, 2001, the following changes occurred in general long-term debt: Compensated Absences General Obligation Bonds Revenue Bonds Payable From Governmental Funds Mortgage Bonds Payable Loans Payable Land Contracts Payable Capital Leases Payable Net Pension Gbligation Totals Note 7. Risk Management Balance Balance . January ~ Additions Reductions December 31 _ $ 3,188,445 $ 81,486 $ 22,161 $ 3,253,71D 3,135, 000 - 515, 000 2,fi20, OOD 47,425, 000 22,195, ODD 9, 055, 000 60, 565, 000 2,112,792 8,112,250 321,439 9, 903,603 2, 815, 705 1, 040, o00 815, 705 3, 040, 000 393, 500 - 393, 500 5,315,127 - 1,843,226 3,471,901 28 344 833 7 OOD 167 - 35, 345,000 $ 92.730,402 $ 38,434.903 $ 12,966,031 $118.199,274 The City is exposed to various risks of loss related to torts; theft of, damage #o, and destruction of assets; errors and omissions; jvb related illnesses or injuries to employees; natural disasters; and medical benefits to employees, retirees, and dependents. The risks of theft of, damage to, and destruction of assets; and natural disasters are covered by commercial insurance from independent third parties. Settled claims from these risks have not exceeded commercial insurance coverage for the past three years. There were no significant reduc- tions in insurance by major category of risk. 34 CITY OF SOUTH BEND, INDIANA NaTES T4 GENERAL-PURPOSE FINANCIAL STATEMENTS ~Cantinued} A. Liability Insurance The City has chosen to establish a risk financing fund for risks associated with fob related ill- nesses or injuries to employees, automobile liability, and comprehensive liability. The risk financing fund is accounted for in the Liability Insurance Premium Reserve Fund, an internal service fund, where assets are set aside for claim settlements. A premium is charged to each fund based on a four year study of workers compensation claims and other liability claims, and based on the number of employees and percent of the total budget. Provisions are also made for unexpected and unusual claims. Claim expenditures and liabilities of the fund are reported when it is probable that a Toss has occurred and the amount of the loss can be reasonably estimated. These lasses include an esti- mate of claims that have been incurred but not reported ~IBNRs}. Claim liabilities are calculated considering the effects of inflation, recent claim settlement trends including frequency and amounts of payouts and other economic and social factors, Changes in the balance of claim liabilities during the past two years are as follows: Unpaid Claims, Beginning 4f Fiscal Year Incurred Claims And Changes In Estimates Claim Payments Unpaid Claims, End Gf Fiscal Year B. Group Health Insurance 2oD0 2001 $ 2oD,47fi $ 481,2fi1 2,141,600 1, 565,473 ~1,8fi0,809) .1 L560s529 481 2fi7 486 211 M,~.y.,..-.,.-....- ._. The City's Self-Funded Employee Benefits Fund, an internal service fund, services the risk of loss related to health claims of employees and their covered dependents. An excess policy through commercial insurance covers aggregate claims in excess of $100,000 per person per year. Settled claims resulting from this risk did not exceed commercial insurance coverage in the past three years. Amounts are paid into the fund by all insured funds and are available to pay claims, claim reserves, and administrative costs of the program. Interfund premiums are based primarily on the insured funds' number of employees and are reported as expenditures of the fund those funds. Claim liabilities of the fund are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. These losses include an estimate of claims #hat have been incurred but not reported. Claim liabilities are calculated cansidering the effects of inflation, recent claim settlement trends including frequency and amounts of payouts and other economic and social factors. Changes in the balances of claim liabilities during the past two years are as follows: 35 CITY OF SOUTH BEND, INDIANA NOTES TDGENERAL-PURPOSE FINANCIAL STATEMENTS Continued} Unpaid Claims, Beginning ~f Fiscal Year Incurred Claims And Changes In Estimates Claim Payments Unpaid Claims, End 4f Fiscal Year Nate 8. Reserved Retained EarningslFund Balances $ 457,112 $ 831,181 fi,372,599 7,571,217 ~5,998,530~ ~, ~7,725,fi37~ R'~1 1 ~t1 ~ F7F 7R1 The following schedule represents the various reservations of retained earnings at December 31 2001: Fund Tye ,_ internal Enter rise Service Reserved For: Current Debt Service insurance Claims $10,412, 551 $ - _ Ana ~~R Total Reserved Fund Balance $10,412,551 $ 504,688 The following schedule represents the various reservations of fund balances at December 31, 2001 F n Ty_ge ~~ Special Debt Capital Trust And General Revenue Service _ Projects Agency Reserved For: Debt Service ~: _ ~ ~ 1p,,i~ ~ - ~ Advances to Other Funds 1'!"~,~ ~ `: Nora-Current Loans Receivable ~ ,'x,74'! Inventory `~. ~ .. Property Held far Resale ~ - Employees' Pension Benefits - - - 5,$81,888 Encumbrances Total Reserved Fund Balance ~;,,,,,,~;,~~ ~ ~~ ~~+~~ 3b CITY GF SOUTH BEND, INDIANA NOTES TQCENERAL-PURPOSE FINANCIAL STATEMENTS Continued} Note 9. Interfund Receivables and Payables The composition of interfund balances as of December 31, 2001, is as follows: Interfund ReceivablelPa able Receivable Fund a able Fund Amount General Fund Parking Garage $ 1,950,110 General Fund Central Services 591,187 General Fund Emergency Medical Services 62,500 General Fund South Bend Building Corporation Construction 4fi4,205 T1F-SamplelEwing Redevelopment Bond -Studebaker 10,401 TIF-Airport Economic Development State Grants 1,500,000 Water Utility Wastewater Utility ___ 34,fi00 Total $ 4.613.603 Advance To/From Other Funds Receivable Fund Pa able Fund Amount General Football Hall of Fame Operating $ 1.750.000 37 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) Due TolFrom Other Funds Receivable Fund _;~ _ Payable Fund ^^,~ Amount General Park and Recreation General Motor Vehicle Highway General Community Development General Accident Report General Central Services General Liability Insurance Premium Reserve General County Option Income Tax General Consolidated Building General Parking Garage General Water Utility General Wastewater Utility General Century Center General Self Funded Employee Benefits Parking Garage Century Center Vvater Utiltiy General Water Utiltiy Park and Recreation vvater Utiltiy Central Services Water Utiltiy TIF -Downtown Water Utiltiy Blackthorn Golf Course Water Utiltiy Wastewater Utility Water Utiltiy Century Center Wastewater Utility General Wastewater Utility Central Services Wastewater Utility Motor Vehicle Highway Century Center General Consolidated Building Community Development Central Services General Central Services Park and Recreation Central Services Motor Vehicle Highway Central Services Recreation Nonreverting Central Services Community Develvprnent Central Services Liability Insurance Premium Reserve Central Services Human Rights Federal Central Services Consolidated Building Central Services Parking Garage Central Services Solid Waste Central Services Water Utility Central Services Wastewater Utility Central Services Leaf Collection and Removal Central Services Century Center Central Services Self-Funded Employee Beneft 2,602 253 18,815 1ao 558 342 2, 500 337 2,479 2,418 456 3,440 62 387 3,D42 1,167 411 164 64 95,365 2,528 218,303 fi, 500 48,453 1ao 2,100 218,$94 23,433 266 725 2,160 so7 38 2, 74fi 1,812 32,452 30, 961 37,882 1,207 2,601 185 Total ~, _. 768, 715, 38 CITY OF SOUTH BEND, INDIANA NOTES TOGENERAL-PURPOSE FINANCIAL STATEMENTS ~Continued~ Operating, Transfers Receivable Fund Payable Fund Amount _._... General General Community Development Community Development Community Development Redevelopment District Band Emergency Medical Services Equipment Leasing General 250,OD0 5,073 307, 396 130,DDD 420,308 594, DOo 997,133 743, 891 1,092,D00 1,200,914 99,310 84,892 243,493 1, 832, 931 54,883 61, D33 878 52,545 Redevelopment District Bond Redevelopment District Bond Redevelopment District Bond Building Corporation Debt Service Building Corporation Debt Service Building Corporation Debt Service Building Corporation Debt Service Gounty Option Income Tax TIF -Downtown TIF -Downtown Century Center Construction TIF -Airport TIF -Airport Building Corporation Construction Solid Vvaste Blackthorn Golf Course 1925 Police Pensive 1937 Firefighters' Pension Economic Development Income Tax Economic Development 1 ncvme Tax Total Note 10. Compensated Absences ~ 9,245,594 A. Sick Leave -City employees earn eight days sick leave per year after one full year of employ- ment, Sick leave may accumulate to a maximum of ninety days for policemen, one hundred days for firemen, sixty days for teamsters, and sixty-five days for all other employees. Accu- mulatedsick leave is paid to firemen upon termination of employment at one-half their current pay rate. Accumulated sick leave is also paid to policemen upon retirement at a rate of one- halfthe corporal's rate of pay up to a maximum of sixty days. Employees under the teamsters' contract may receive $25 for each accumulated sick leave day at the time of retirement. Since none of this liability is expected to beliquidated with expendable available f nancial resources, this liability is accounted fior in the General Long-Term Debt Account Group. Urban Development Action Grant Economic Development I ncome Tax Cumulative Capital Improvement Economic Development Income Tax T!F -Airport TIF -Downtown Building Corporation Construction Park and Recreation General Economic Development income Tax Morris Entertainment TIF -Bands Redevelopment District Bvnd Redevelopment District Bond Redevelopment District Bond Blackthorn Golf Course Building Corporation Debt Service Equipment Leasing TIF -Airport General General 35,899 22, 599 5, 072 77, 500 800,000 ~ oo,ooo Edit Bond -Plaza, Tax Exempt 16,867 Edit Bond -Plaza, Taxable 16,417 39 CITY OF SOUTH BEND, INDIANA NOTES TOGENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) Note 11 B, Vacation Leave -City employees earn vacation leave at rates from nine to twenty-eight days per year based upon the number of years of service. Vacation leave does not accumulate from year to year. Unused vacation leave is paid to employees upon termination of employment. Employees earn vacation leave during the year to be used the following year, As of December 31, 2401, this earned vacation leave is not expected to be liquidated with expendable available resources. Therefore, it is shown as a liability in the General Long-Term Debt Account Group for employees paid from governmental funds. C. Compensatory Leave -Policemen and firemen have accumulated overtime-compensatory leave for a variety of reasons. As of December 31, 2041, none of this liability is expected to be liquidated with expendable available financial resources. The liability is accounted for in the General Long-Term Debt Account Group, D. Personal Leave - Gity policemen earn personal leave at the rate of seven days per year. Personal leave does not accumulate from year to year. Unused personal leave may be roiled into sick leave. City employees under the teamster contract can use their sick leave for per- sonal leave. Fund BalanceslRetained Earnings Deficits The following funds had deficit balances in fund balances or retained earnings as of December 31 200 ~ : Fund Amount Special Revenue Funds: Economic Development State Grants $ X302,118} Football Hali of Fame Operating ;1,747,821} Enterprise Funds: Parking Garage X605,381} Blackthorn Golf Course X93,969} Internal Service Fund: Self-Insurance Employee Benefit X37,812} Note 12. Operating Leases The City has entered intovarious operating leases having initial or remaining noncancelableterms exceeding one year for telephone services, geographic information system, vehicles, and office space. Expenditures for these leases were $205,239. The following is a schedule by years of future minimum rental payments as of December 31, 2001: 40 CITY OF SOUTH BEND, INDIANA NOTES TOGENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) Year Endin December 31 Amount 2D42 $ 230,156 2oD3 111,406 2QD4 78,302 200 44,919 Thereafter 25,399 Total Minimum Payments Required 490182 Note 13. Enterprise Fund Segment Information The City maintains Enterprise Funds which provide services to the public. These facilities are intended to beself-supporting. Financial segment information as of and for the year ended Decem- ber 31, 2001, is presented below. Consolidated Parking Solid Blackthorn Buildin Garage __ Waste Golf Course ~,~, operating Revenues $ 1,031,371 $ fi39,71D $ 3,151,328 $ 1,601,448 Depreciation 2D,032 2D2,163 75,740 114,663 Operating income (Loss} 52,519 (51,014} (32,025} 274,163 Operating Grants - - - - Operating Transfers In (Out} - - 5,072 41,6D1 Tax Revenues - - - - Net Income (Loss} 55,478 (619,523} 51,435 62,644 Extraordinary Item - - - Current Capital Contributions 61,6$4 Fixed Asset: Additions 18,000 - - 72,056 (Deletions} (18,800} - (55,000} (120,526} Net Working Capital 223,901 (2,026,588} ?86,025 201,991 Total Assets 42D,203 14,3fi5,95fi 1,643,984 5,524,732 Bonds Payable And Other Long Term Liabilities - - 533,501 5,742,216 Total Equity 346,485 12,300,825 902,197 (32,285} 41 CITY OF SOUTH BEND, INDIANA NOTES TOGENERAL-PURPOSE FINANCIAL STATEMENTS Continued} Operating Revenues Depreciation Operating Income Loss} Operating Grants Operating Transfers In Out} Tax Revenues Net Income Loss} Extraordinary Item Current Capital Contributions Fixed Asset: Additions Deletions} Net V~brking Capital Total Assets Bonds Payable And Other Long-Term Liabilities Total Equity College Football water vl~stewater Century Hail of .. _Utility- Utilit _ Center Fame ,Totals „ $ 9,987,425 $ 12,388,161 $ 1,722,474 $ 1,109,914 3,130,627 571,561 1,586,786 297,218 ~1,fi98,257} _ 30,000 - - - 1,269,694 824, D20 X437,081 } X352, 821 } 3,737 109,01 l 48,601 2,594,145 9,881,554 200,463 ~907,2fi3} X2,754,610} ~144,fi1fi} 1,437,582 2,328,764 144,356 57,728,036 96,512,723 1fi,fi73,828 22,842,899 26,305,139 319,997 33,126,779 fi8,780,D96 15,612,481 Note 14. Changes in Contributed Capital 321,085 $ 3D,843,D02 430,138 5,fi54,898 X575,685} X146,295} - 3QDOD - 46,673 331,3fi1 1,601,055 3,862,124 3,452,Z7fi 5,115,730 5,115,730 - Z23, 039 - 12,76fi,218 X1,533,511} X5,534,326} - 3,D96,031 - 192,8fi9,462 55,743,752 131,036,578 The following schedules show the changes in contributed capi#al for the year 2001 Enterprise Funds: Balance, January 1 Municipal Private Less: Depreciation on Assets Acquired with Contributions Less: Loss on Sale of Assets Acquired Vl~th Contributions Less: Transfers Out Balance, December 31 Consolidated Parking Blackthorn water Buiidin~ Garage Golf Course U#ilit $ 103,953 $ 12,993,137 $ - $ 6, 875, 973 fi1,584 - - 3, 737 X86,931} ~, 103,953. 12 906 206 fi1684 fi 879 71 D 42 CITY OF SOUTH BEND, INDIANA NQTES TDGENERAL-PURPOSE FINANCIAL STATEMENTS ~Cvntinued} Balance, January 1 Municipal Private Less: Depreciation on Assets Acquired v1~th Contributions Less: Loss on Sale of Assets Acquired With Contributions Less: Transfers Out Balance, December 31 Internal Service Funds: College Football Wastewater Century Hail of Utilit~_ Center Fame Total $ 31,033,571 $ 14,412,453 $ 500,000 $ 65,919,087 109,017 48,fiD1 - 219,302 - - - 3,731 X411,593} X498,524} X15,745} - X15,745} - _ ~500,Q00~ _ _ t5o0,o00? $______31.142,588 14 433 l1 fi - $. , , 65~~ 27,857 There were no changes in contributed capital for the internal service funds during 2001 Note 15. Conduit Debt Obligation From time to time, the City has issued Industrial Revenue Bonds to provide financial assistance to private-sector entities for the acquisition and construction of industrial and commercial facilities deemed to be in the public interest. The bonds are secured by the propertyfinanced and are pay- able solely from payments received an the underlying mortgage loans. Upon repayment of the bonds, ownership of the acquired facilities transfers to the private-sector entity served by the bond issuance. Neither the City, the State, nor any political subdivision thereof is obligated in any man- nerfor the repayment of the bonds. Accordingly, the bonds are not reported as liabilities in the accompanying financial statements. As of December 31, 2001, there were eighty-four series of Industrial Revenue Bonds outstanding. The aggregate principal amount payable for seven series issued after July 1, 1995, was $26,688,095. The aggregate principal amount payable for the seventy-four series issued prior to July 1,1995, could not be determined; however, their original issue amounts totaled $164,989,215. Note 16. Postemployment Benefits In addition to the pension benefits described in Note 4, the City provides postemployment health care benefts, as authorized by IC 5-10-8, to retired police offcers and firefighters who reach normal retirement age while working for the City. The retirees must pay the employee and employer assessments to remain eligible. Currently, ninety-three retirees meet these eligibility requirements. Expenditures for those pvstemployment benefits are recognized on spay-as-you-go basis. During the year ended December 31, 2001, expenditures of $452,201 were recognized for post- employmentbenefits. 43 CITY QF SQUTH BEND, INDIANA NQTES Tq GENERAL-PURPQSE FINANCIAL STATEMENTS Continued} Note 17, Restatements and Reclassifications Far the year ended December 31, 2001, certain changes have been made to the financial state- ments tomore appropriately reflect fnancial activity of the City. The following schedule presents a summary of restated beginning fund balanceslretained earnings by fund type. The effects of imple- menting GASB 33 and 36, fund reclassification, corrections to the redevelopment properties held for resale, and the increase infixed asset threshold to $5,000 are shown. Balance Balance As Reported As Restated December 31, January 1, Fund T 2000 Change 2001 General $ 17,019,187 GASB 33 and 36 $ 48,650 $ 17,127,837 Special Revenue: Motor Vehicle Highway 626,474 GASB 33 and 36 382,752 1,009,226 Local Road and Street 3,521,181 GASB 33 and 36 472,291 4,294,072 Debt Service: EDIT Bond -Plaza Garage -Tax Exerr~t Fund Reclassification 549,211 549,211 EDIT Bond -Plaza Garage -Tax Exempt Fund Reclassification 532,389 532,389 Capital Projects: Tax Incremental Financing - SamplelEwing 1,951,707 Property Held for Resale X202,894} 1,748,813 Tax Incremental Financing - Downtonwn 3,360,926 Property Held for Resale X130,864} 3,230,062 Redevelopment General 544,790 Property Held for Resale ~184,224~ 360,566 EDIT Bond • Plaza Garage -Tax Exempt 549,211 Fund Reclassification X549,211 } EDIT Bond -Plaza Garage -Tax Exempt 532,389 Fund Reclassification X532, 389} Enterprise: Consolidated Building 194,351 Fixed Asset Threshold X7,297} 187,054 Blackthorn Golf Course X102,743} Fixed Asset Threshold X53,870} X156,613} 44 CITY 4F SOUTH BEND, INDIANA NGTES TQ GENERAL-PURPOSE FINANCIAL STATEMENTS ~Continued~ Balance Balance As Reported As Restated December 31, January 1, Fund T e 2DOD Chan a 20D1 Internal Service: Liability Insurance Prer~um Reserve $ 5D0,072 Fixed Asset Threshold $ 1,529 $ 501,fiD1 Trust and Agency: 1925 Police Pension 271,342 GASB 33 and 36 103,91fi 375,258 1937 Firefighters° Pension 807,155 GASB 33 and 36 115, 921 923, 076 Note 18. Defeasance of Bonds In prior years, the City defeased certain serial bonds by placing the proceeds of new bonds in an irrevocable trust to provide for all future debt service payments on the old bonds. Accordingly, the trust accounts and the liability for the defeased bonds are not included in the City's financial state- ments. At December 31, 2001, $3,700,OD0 of bonds outstanding are considered defeased. Note 19. Property Held for Resale The City's Redevelopment Commission has purchased properties in blighted areas far redevelop- mentand subsequent resale. At December 31, 2001, the market value of these properties was not known. These properties are recognized as assets in the funds that purchased the property. Note 20. Construction Work in Progress The following projects are included in construction work in progress as of December 31, 24D1: 45 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) Required Project Future Authorizaton Expe~ded„~ Committed Funding Enterprise Funds: Water Utility: Dlive Treatment Plant Phase II $ 2,299,11fi $ 2,105,fi17 $ 193,499 $ Elevated Tank 2,140,801 1,244,414 89fi,387 Main Extensions 6o0,ODD 3fi7,fi38 232,362 dive Storage Building 240,000 24,D63 215,931 Wastewater Utility: Secondary Clarifier fi,18fi,00D fi,72D,99fi 65,D04 Headworks 13,146,600 12,827,457 319,113 Blower and Engine 2,314,7DD 2,21fi,431 98,269 Secondary Improvements 2,846,SDD 134,fi14 2,712,18fi Public Works Facility - WastewaterShare 908,232 602,44fi 305,78fi Stormwater Management Plan 1,197,245 1,108,954 88,291 U.S. 31 Annex 1,263,153 1,2fi2,008 1,145 5outhside Phase III 1,046,335 80,355 925,98D Lagoon No. 14rganic Resources 190,000 34,fi19 755,381 Other Projects 2,83fi, ~ 77 2 324 82l 511,350 Total Enterprise $ 38,315,159 $ 31,054,4fi9. $ 7,32D,69D General Fixed Assets: Hydroelectric Generator Installation $ 24,110 $ 24,11D $ - $ - Riverwalk Feasability 90,575 90,515 - - Zoo Veterinary Hospital 755,000 fi52,952 102,D48 - Palais Royale Architect Fee 301,D00 255,38fi 45,fi14 - PublicWorks Facility 9,541,388 5,509,737 4,031,fi51 - Century Center Improvements 1,421,OD~ 78,107 45fi,566 886,337 Tatai General Fixed Assets $ 12,133,073 ~ fitfi10,861 ~ 4,635,819 886 337 The City also has several infrastructure improvement contracts not completed as of December 31, 2001. For these projects, the total project authorization is approximately $5,581,494 and the total expended as of December 31, 2001, is $3,202,242. The required future funding for these projects has been committed. Note 21 SalelLeaseback of Leighton Parking Garage During 2040, the City completed cons#ruction of the Leighton Parking Garage and capitalized the cost of the garage, $11,439,712, in the Parking Garage Fund, an enterprise fund. 0n December 1, 2oao, the City sold the garage to the South Bend Transportation Company ~TRANSPG~ for $3,000,000 as part of a salelleaseback agreement. The proceeds were receipted into the County Option Income Tax Fund. This fund will also make the future (ease payments to TRANSP~, 46 CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPGSE FINANCIAL STATEMENTS Continued} The present value of the lease, $1,9fi0,044, is the new basis for the parking garage. As part of this salelleaseback, the Parking Garage Fund recognized a deferred loss of $8,439,112, which will be amortized over the fifteen year life of the lease. Note 22. Bond Refunding Enter rise Funds -Wastewater Utili On October 25, 2001, the Wastewater Utility issued $5,240,000 in refunding revenue bonds with an average interest rate of 3.83°/° to advance refund $5,950,000 of outstanding 1993 Sewage Works Refunding Bonds with an average interest ra#e of 5.13°1°. The net proceeds of $5,345,fi91 rafter payment of $95,525 in bond issue casts and $12fi,fi1 fi in bond premium} and local contributions of $7'47,445 were used to purchase U.S. Government Securities. Those securities were deposited in an irrevocable trust with an escrow agent to provide far all future debt service payments on the 1993 bonds. As a result, these bonds are considered to be defeased and the liability for those bonds has been removed from the Balance Sheet. The advance refunding resulted in an account- ing loss of $175,393, which has been recognized on the Balance Sheet as Deferral of Loss on Refunding. This amount will be amortized using the straight line method and charged #o interest expense over the next seven years. The refunding in effect reduces the Wastewater's aggregate debt service payment by $312,211 over the next seven years and realized an economic gain ~differ- ence between the present values of the old and new debt service payments} of $290,393. Governmental Funds On August 30, 2001, the South Bend Redevelopment Authority issued $6,825,000 in refunding revenue bonds with an average interest rate of 4.58% to advance refund $fi,050,000 of au#standing 1994 Redevelopment Authority Bonds with an average interest rate of fi.21 %. The net proceeds of $fi,123,340 rafter payment of $111,251 in bond issue costs and $56,414 in bond discount} and local contributions of $348,459 were used to purchase U.S. Government Securities. Those securities were deposited in an irrevocable trust with an escrow agent to provide for all future debt service payments on the 1994 bonds. As a result, these bonds are considered to be defeased and the liability for those bonds has been removed from the General Long-Term Account Group. The refunding reduces the Redevelopment's aggregate debt service payment by $280,943 over the next seventeen years and realized an economic loss difference between the present values of the old and new debt service payments} of $392,784. Nate 23. Transfer of Football Hall of Fame Operations During 2001, the City turned over the operations of the Hall of Fame to the National Football Foundation and College Hall of Fame, lnc., NFF}. The interim agreement authorizing the NFF to operate the Hali of Fame is in effect until December 31, 2005. As part of the operations change, the City paid the NFF $fi92,994. The City also transferred fixed assets to the General Fixed Asset Account group, long-term debt to the General Long-Term Debt Account Group, assets related to debt retirement to a debt service fund, and the advance from other funds to a special revenue fund. Prior to turning over the operations of the College Football Hall of Fame to the NFF, the City reported the College Football Hall of Fame was an enterprise fund. 4? CITY OF SOUTH BEND, INDIANA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS (Continued) Note 24. Bosch Project Through various agreements, to induce the Robert Bosch Corporation to retain and expand its cur- rentfacility, the City will finance various improvements and will purchase the property. The City received a $1,300,DOD loan from the State during 2001. A portion of this loan has been forgiven which leaves $1,040,000 payable to the State. Bosch will repay the City this same amount. During 2001, the City paid $1,500,000 for the purchase of the Bosch property, which has been capi- talized in the City's generalfxed assets. As shown in the agreementforthe use and rehabilitation of real property, the City will reroute Bendix Drive from its current path which is through the Bosch property. The agreement requires the rerouting to be completed before December 31, 2004. The Ci#y is in the planning phase for this relocation project. The City will receive an additions! $1,000,000 state loan, a $1,000,000 state grant, and $500,000 loan from each of two development corporations. St. Joseph County has committed $1,000,000 in grants over the next three years for this project. Bosch will repay $4,000,004 to the City for the state loan, state grant, and development corporation financed improvements. This repayment amoun# may be reduced by up to $2,000,000 if certain employment conditions are maintained. Finally, the City anticipates expending $3,500,000 from its TIF -Airport Fund for this project. During 2000, the City has entered into various agreements related to inducing the Robert Bosch Corporation to retain and expand its facility in the City. Note 25. operating Lease Receivable The City has entered into an operating lease with Palisades Baseball, inc., for the use manage- ment,and operations of the Coveleski Regional Stadium. The agreemen# extends through Decem- ber 31, 2008. For 2001, lease payments due from Palisades totaled $200,000. As of December 31, 2001, a total of $346,000 is due from Palisades, which includes amounts from 2000 and 2001. An allowance for uncollectibles of $146,000 has been estimated. Nate 26. Con#ingencies College Football Hall of Fame Operations The City's General Fund has advanced a total of $1,150,000 to the College Football Hal! of Fame Fund in various amounts during the years from 199fi to 1999. The City has always recognized that these advances would be repaid from excess operating revenues of the Hall of Farne. No payment schedule has been established. Beginning with 1996, the first full year of operations, through 2000, the Hal! of Fame financial statements show net losses ranging from $521,345 tv $1,481,657. During 2001, the City turned over the operations of the Hall of Fame to the National Football Foundation and College Football Hall of Fame, Inc., NFF}. The interim agreement authorizing the NFF to operate the Hall of Fame shows that NFF has contributed $1,900,000 to cover operating deficits of the Hall of Fame during the prior to December 31, 2000. 4$ CITY QF SaUTH BEND, INDIANA NOTES TG GENERAL-PURPQSE FINANCIAL STATEMENTS Continued} The interim agreement is in effect until December 31, 2005. At that time, the NFF can terminate their participation in the operations and the City shall reimburse the NFF the full amount of the NFF contributions towards operations. The reimbursement will be made in five annual installments beginning December 31, 2005. If the NFF elects to continue their participation, then the City will resume operating the Hall of Fame as it had done from 199fi to 2009. The $1,900,000 contingent liability to the NFF is not recognized on the financial statements. Project Future The Common Council approved Resolution 3037-02 in which the City pledges support to Project Future through the year 2006. Project Future promotes the City for economic development pur- poses. The City has committed $110,000 for each year from 2042 through 2006 contingent upon the fiscal condition of the City. Lawsuits There are several lawsuits pending in which the City is involved. The City Attorney estimates that the potential claims against the City exceed $2,000,000. These lawsuits are at various stages of court proceedings. Note 27. Subsequent Events The City has been awarded grants and loans totaling $5,951,150 to finance acquisition, demolition, and environmental clean-up costs in the Studebaker-Oliver Project Area. During 2002, the City and the State of Indiana announced that a retail business intends to build a large distribution center within the City. The Gity estimates its investment in the project will be approximately $5.5 million and will include land purchase and public improvements. The City's estimated costs will be f nanced by a bond issue. Construction is expected to begin in July of 2002, 49 CITY 4F S4UTH BEND REQUIRED SUPPLEMENTARY lNF4RMATI~N Schedules of Fundin Pro ress Public Employees' Retirement Fund Excess Actuarial AAL As a Actuarial Accrued Excess 0f Percentage Actuarial Value 4f Liability Assets wer Funded Covered Qf Covered Valuation Assets ~AAL} AAL Ratio Payroll Payroll Date ~a} ~ ~b~ a-b alb c a-b Ic 07-01-99 $ 25,691, 905 $ 20,155, 796 $ 5, 536,109 127°/0 $ 20,191, 064 27% 07-01-00 27, 569,258 21, 951,844 5,617,414 126% 21,4fi0,673 2fi°/o 07-01-01 28,925,292 24,048,347 4,876,945 120°/° 22,063,109 22°/0 1925 Police Pension Plan Unfunded Actuarial AAL As A Actuarial Accrued Percentage Actuarial Value 0f Liability Unfunded Funded Covered Qf Covered Valuation Assets ~AAL} AAL Ratio Payroll Payroll Date a b a-b alb c a-b Ic 01-01-96 $ 1,435,360 ~ $ 1,984,250 01-01-97 1, 531, 332 $ 7$,865, 547 $ X77, 334,215} 1.94°/0 1, 736,133 4,454°/0} 01-01-98 1,205,205 82,300,775 X81,095,570} 1.46°/0 1,590,417 5,099°/0} 01-01-99 833,900 72,131,400 X71,291,500} 1.16% 1,497,063 ~4,7fi2°/o} 01-01-00 499,407 77,098,600 X76,599,193} 0.65% 1,469,067 X5,214°/0} 01-01-01 211, 342 77,401,200 X77,135, 858} 0.35°/0 1, 385,633 ~5, 5fi7°/o} 1937 Firefighters' Pension Plan Unfunded Actuarial AAL As A Actuarial Accrued Percentage Actuarial Value 4f Liability Unfunded Funded Covered Of Covered Valuation Assets ~AAL} AAL Ratio Payroll Payroll Date a b a-b alb c ~a-b lc 01-01-96 $ 1, 352, 098 ~ $ 2,15fi,483 01-01-97 1,262,113 $ 18,938,487 $ X77,676,374} 1.60°/0 2,175,583 3,570°/0} 01-01-98 949,387 78,614,5$3 X77,665,196} 1.21% 2,027,817 X3,830°/0} 01-01-99 912, 070 60, 701,100 X59, 789, 030} 1.50% 1, 893, 973 X3,151%} 01-01-00 1,150,438 65, 320, 900 X64,170,462} 1.76°/fl 1,746, 567 3,674%} 01-01-D1 807,155 70,466,700 ~fi9,659,545} 1.15°/0 1,536,650 4,533°/0} *Information not available. information will be provided on a prospective basis until six years' data is pre- sented. 50 CITY OF SOUTH BEND, INDIANA REQUIRED SUPPLEMENTARY INFORMATION ~Continued~ SCHEDULES OF CONTRIBUTIONS FROM THE EMPLOYER AND OTHER CONTRIBUTING ENTITY Actuarial Valuation Annual Required Percenta a of ARC Contributed Date Contribution ARCS Cit State 01-01-96 01-01-97 $ 6,412,100 17°/° 33°/0 01-01-98 7, 559,100 13°/° 28°/° 01-01-99 7, 993, 300 13°/° 28°/° 01-01-D0 7,213, 500 15°/° 27°/° 01-01-01 7,911,100 14°/0 21 °/o ,, ,,,,,x,931 Firefghters',,.Pension Plan _,,_,,,,,,,~.. ~_,., Actuarial Valuation Annual Required Percenta a of ARC Contributed Date Contribution ARC . , __ City State 01-D 1-9fi 01-01-97 $ 6,427,100 17°/° 35°/° 01 ~01-98 7,617, 700 14°/° 30°/0 01-01-99 7,731,700 15°/° 30°/0 D1-01-00 6,218,700 19°/° 27°/° 01 w01-01 6, 846,400 18°/° 20°/° *Information prior to 1997 is not available. Information wi11 be provided on a prospective basis until six years' data is presented. 51 GENERAL FUND The General Fund is used to account for all financial resources of the City of South Bend, except those required to be accounted for in another fund. 52 -- m ~ v~-~ ~nNaa ascnN ~ ooN~ h aoo aoc~o~t oc~co~- Mh~GtD hM~t hOah ~ ~ U,[] tp ~~ L vNco (p Op r r No NN© M Ncoov CaN~~ r r ~-c~~n~ OOCVd'N d. 'd' ~ vrco ~'MGO • o ro ~- ~ ~ ~ ~ ~ c ] ~ Q ~ -- ~ m ~- oMCOM In r r ts7 htDf M oooh~nM (D ~7 l(1 h ~ NoO --DN oc~cvor (0 M M {D ~0 Oa0 t[~hlnOdt'7 r O O d~ ~7 {D ~htno ~- l~ fl0 00 ~ ~ ~ {D 00 ~ ~ 0? O h 00Q~(D O e" r OO~m N O N N M r 0)hcOr D d' {d ' Z ~ V r h ~ O N +~"' 00 00 r cr} c~ (D N 00 C'r? LLB r '~ ,~ ~ Q M Z .~• ., ~ a o Q ~ ~ N r; Q D~r-M {D(DDIf}M hooo~ lnt'7rOM T-oQiQ ~ M U or~0~7 ODr{OM tAhQ)h~ t~?QOh~DN ~o~ota r1n~00(0 ~h~DOt17 Ork~}rN Qi(OOCO Q}p~~r ~]Q ZZ^~ C C~ ~O 000 ~ Drtn N C'~ O1 OOMrh ~~-i17 E ~ r ~! ~ O ZQ~ U ~m Lh W F" LL N Q Ln~ JC) s ~~IL N ~ W ~CQ C Z ~ W ~~ ~ W ~ o ~ ,. ~o F" U N N N N N W o rn rn rn m rn a LL s z r r r W U U U U (3 LL ~ N C N C N C ~ -C N C U U V U U J N N ~ N .~ _ N ~ N ~ U~ N ~ U C U V} .~ N V ~ .~ N V V ~ ~ ~ = ~ .~ ~ ~ _ N .~ N ^ W ` ~ N N N N {!J ~ ~ N~ N N {A ~ O A N N N V N UJ ~ ~ N N Q v! N V) ~ 7, ~~~~ N c N V) ~ = U o c d~` ~aq c ~aa ~c~ c c~am*~a~~ c ~ao~~a~ c N~aa~a~ uJ C7 ~ ~.~as=~ ~ ~a=ar °~asaro E Larar c~ ~~atr o ~ ~~~U ~a.UJoo~ m ~~ m~ a~noc~o N ~~ N~~ ~a.UJoUo ~ ~ N ~~ a~no~o Q N ~.~.~ ~a~Joo c ~ U U. U U N (~ rn a x N Z O C :«:. C 0 U 53 ~ol~r ~ +~-Nr ~ mO~-D ~ ~ CDOOOrno ~ c~w~rn aocoo tirncoti ao ~nr~~ro ~ ~~ rr•c~rn cD1~~17 oDMNO ~t otirNo c m ~ Cv d~ ao co ~= c~i cn r~ c0 ch of ~ ~ ~ p O O~ {0 r r e-~ ~ N~ 00 ~ M r- ~L ~ ~ ~ C Q ~ j yg m ~ ~NM~GG MOOOM ~-OtiOIl~ f~ I~ D Q)N~r~ Q)~GOOO f~tif~N NNNM~ [~ [h D r(DetNr co owe ~N~~ Mtivrnco cv ~t N aoEnmoco ~ (~ ~C}1`QNr OWN 030~Nf`T' N 1~ O MMrCgr Z ~ ~MMN O N O~C~~ N O} ~^ N03OI~r O V [~rNr" ~t N~7~Oo0 Z Q Gd. (D N r ... r Q o ~ d N Q~ r ND(DOQOj ~ODM DOOdOtt7 1~ r D I~Nc'r1O~ OQ M w t1]d'o0N O ooo~ ti N o I•r•rnor ~ 'D ~ O C~ M GQ r N O Oi r N r N 0 00 t0 G1 N 00 N O t~ cD Z~ N ~ O tiN DCr]r tiD~ ~i(ONCDr N O o N~7Crlnlr= -- ~ .~ C O (D d' LD N O M r CO fD {D t(? O r pD ~D I~ N r (QQZ ~ N 7 r"' Cq r I`rNr '~ ~(D(Qrr LL ^ 01 (D N r e= W r ~ ~ ~ Q ~ r m~~a ~ ~o~~ ~mW cU Z ~ ~ W W ~W~ ~ o ~ ~ t C N N 0 ~ U W 0 N ~ ~ ~ m m ~ D? ~ Q. LL C t .C L- .OC L ~ L .OC w ~ U U ~ U U L U U u. ° m~ c N c W y C ~ c ~ ~ ~ c 0 U c ~ `° ~ ~ a~ ~ m ~ co ° ca ~ ~ ~ v ~ C7 N W ~ ~ ~, o ~ c J ~acia~i ~~ ~ ~ U~ ~ ~~ ~ ~~~~ ccN Z~m=m ZN~N Z ~~~ ~ ,~Z~N ~ ~ = N~ C ~N ~ ~C.~N~r C.ON?N ~ ~V3 ~ ~~fA aC.~N ~ V O Ol ~} a 0 N V1 a N O ~ U} O. O N O ~ ,N p N^ N a O ~ t~ C7cLaraLC~azsa~a„ca.c2r ~ La~y~~~~ ~~a~o~o ~a~ao ~a~no~o~o ~ N ~o ~av~oc~o ~ '> > '~ o .~ O o cm 2 z U ~m a m ~ ~ a O d Z 0 N C C D U 54 morn ~ c~~~nNO ~ ON00 cfl~to~- ~ a~ ~o~ti m ~a~c~ ~a~rnoo ao ~~o ~nro~ N NNE ~~~ vooin oocooa~-o cv r~no a~co~ ti M~co U ,C? N {\j ~- r (p r o rF ~ d' r r N 01 O I~ M ~ 0 p N ~N~ M ~ (D~o N ~ ~ N ~ ~ G a ~ ~ m a tiNoo~ NooNO ~ cornco ca~nrnrnM co aornrn tim~cn Mo~ncoN N vMM o0MU7M~ N Mo~- vti~ ~•~oa~M rn c~cc~ ~r-a~c~N as MAN C7 ~ ~trn~cr ~=MOC~c~ co cvtir MTcoao N covoc°o Z ~ ~ N ~c°vrn~° ao M ~ coMr•r ao Mlnr o ~ " Z Q M M r M r w ~ Q ~ ~ Q ~ N Z~ ~'N[~~ oO~MOO CO ~Ar-~' NQ7Q)~M ~ O~oOcD aO M No0o00 I~U)ttl~N O OOOQ"~ ~~NO~ 11} E!'1MM Q L ~}, OtDC~ lC?OO~OM N I~~ NON ~3 ~DQ>Gp Z p ~ p I~O~ c70r~tM ~' ~er1tA d'NOi~ ~ ~N(Mf} -^ ~ m ~~N ONO~O O M e-' GOMI~T ZZ E ~ 7 O OMOe-"~ r 'C'h MCDN ZQ^ U~ ~m 'r ~ ~ ~ r ~) W F` it Q~ 41 Q mWJ^ c cfr _ ^ ~ ~ C ~ m W c U p w W -- ~w4 ~ o] } ~ ~ ~ N ~ N UW o rn rn rn m m rn a LL L L L t r ,~ ~ U U U U U U LL '0 ~ V1 "C N ~ ~ C N C N C ~ N C ~ p U ~ U ~ ~ ~ U ~ U ~ `~ U ~ J C C p V C~ U v V p V N L1 ~ N U p ° •N ~ m ~N ~ aid ~ ~ ~ oN ~ ~ U ~ ~ W Uc~~~~~E~~~ ~n~a~~~~,m~~~,a~ ~ ~ Nv,~N~ ~ca~cn~~ca~cn ~ ~ c4~NOc_~N ~ a ~cca~N 7 413 .a N p C' N 'C" N {U N N p ~} .0- p N .a p p ~~ O. p N ~ ~. dL t N s,. dL Qt L L ~ ~ dr ~ ~ dL dL ~ N ~ N aL N E ~ ~~~^ a~ ~~ cow ~ a~ ~~ a~ ~~ cow o c m ~~ ~ oau~00 ~aN000•~O =av~0 cacn0U0 ~ 3•~,a.cn0 ;~ U i.z. ~ ~~ Q ~ W LL = N Z 0 C C O U 55 ~ 41 ~ t7 ~ ~ ~ h {D 0~? ~ (D O © ~ ~ ~ ~ ~ (p ~ M ~ , C ~ ~ '~ 0 0? tD ~~ ~ ~} p N O N M ~ ' W •L O ~ ti r / ti N ~ y ~ 1V ,YC I 1 M a ` 4 m ~ ~ a ~~ ~ O c~0 (MD~~~C ~ D ~ ~ ~ ~ O ~ tC1 N 00 ~ (~ O ~^~? cC} Z ~ ^ ~ ~ cD N ~ r O'1 ~ N I~ O (0 'CF I~ e- LV r N (D =: r o ~ M N o ~t ~ z ~ a ~ ~ T a 4 N `~ ~ QU M oco c~ ti v v o M o M tiravcar co r• oa rn o o co co o M rn p ~ ~ ~ o o ~ Mcv~tiv ~- M v {0 N 0) 00 ~ ti r- d' [4 c0 ] m ~ W~-l L ~ ~ Q ~ m~J^ C ~ ~ y C _ H9 d9 ~ „ W ~m ~U `.' °~ w N )w U ~. ~ N t,~w ~ o~ ~ } _ ~ o °' UZ ~ v ~ a aNi v a a ~, v a v w o = ~ m m rn m ~ ~ rn rn ~ ~ ~' ~ N t r r r ~ ~ r t E w o ~° ~ U U U U ~ ~ 2 c V U °- o ~ U j C ~ C C c N C ~~ ~ J ~ 0 ~ ~ ~~~ ~ ~ ~oN N N ~ ~' c~ ~ ~ L ~ ~j _U N v j v ~ v c~ L? C ~ ~ U ~ V ^ C ~ C p w ~ ~ ,~~o ~ ~ ~ ~ ~, ~ ~ o ~~ Z~ ~ ~~.~~ N ~ ~ N~o ~ ~ E ~ ~~ ~ app--~ ~ ~ ~ ~ 3 ~, ~ ~ oo ~,~ o ~o o a~oUo ~ o 00 ~,o ~ o rw ~~ .~Q .in ~ ~w ~ m 2 2 U ~ f~- 56 SPECIAL REVENUE FUNDS Park and Recreation - To account for the operation of the city park system. Financing is provided by a specific annual property tax levy to the extent that user fees and mis- cellaneous revenues are insufficient to provide such financing. Motor Vehicle Highway - To account for street construction and the operations of the street main- tenancedepartment. Financing is provided by state motor vehicle highway distributions. Recreation Nonreverting - To account for fees and related expenses from park department activities. Housing Maintenance - To account for a loan program financed by monies from the Housing Author- ity which are paid in lieu of property taxes. The loans may be for external maintenance needs of single-family rental units owned by the Housing Authority. StudebakerlGliver Revitalization Grants - To account for expenditures related to the Studebaker and Gliver revitaliza- tion projects. Financing is provided by federal and state grants and loans and loans from other organizations. Economic Development State Grants - To account for expenditures related to projects promoting economic development. Financing is provided by state grants and loan payments. Expenditures include grants and related expenses. Community Development - To account for revenues received from the U.S. Department of Housing and Urban Development related to community improvement. Police Federal Grant - To account for expenditures relating to federal and state grants. Accident Report - To account for police department expenditures related to the keeping of accident reports and records for the prevention of street and highway accidents. Financing is provided by fees charged for furnishing accident reports. Police State Seizure - To account for law enforcement expenditures financed by the authorized state or local agencies' sale of confiscated property. Juvenile Positive Assistance - To account for monies received from penalties paid for curfew violations. Expenditures include Drug Abuse Resistance Education and Juvenile Aid Bureau. Law Enforcement Continuing Education - To account for police fees collected to finance police officers' continuing education, training, and supplies and equipment. Build Indiana - To account for state grants used to fnance various projects. General Grant - Ta account for grants and donations used solely for the purposes specified in the grant application or by the donor. 57 SPECIAL REVENUE FUNDS ~Continued~ Local Road and Street - To account for operation and maintenance of local and arterial road and street systems. Financing is provided by state gasoline tax distributions. Human Rights - Federal - To account for expenditures to prevent discrimination and to promote human rights. Financing is provided by federal grants. East Race Waterway - To account for donations for the promotion and development of the East Race Waterway. Special Events - To account for revenues and expenditures relating to the operation of special events sponsored or organized by the City. Police Block Grants - To account for a federal grant used to finance police activities. Economic Development Commission - To accoun# for administrative expenditures of the Economic Development Commission. Financing is provided by fees from businesses applying for Economic Development Revenue Bonds. Hazmat - To account for monies generated by the Sou#h Bend Fire Department's response to hazardous materials incidents. Funds are used to purchase, repair, or replace haz-mat equipment, or for training and supplies. Indiana River Rescue - Ta account for expenditures related to river rescue training. Financing is provided by registration fees. COPS Block Grant II - To account for federal grants which provide financing for police activities. Regional Police Academy - To account for revenues tuition} and expenditures seminars, travel, lectures, and career days related to the advancement of present and future police officers. C4P5 MGRE Grant - To account for a CGPS MGRE grant which provides financing for police activities. Federal Drug Enforcement - To account for expenditures for drug enforcement. Financing is provided by distributions from the authorized federal agencies' confiscated property sale. Urban Development Action Grant - To account for economic development expenditures which are financed by federal grants and loan repayments. Leaf Collection and Removal - To account for the expenditures of a program to remove leaves from the Gity each fa11. Financing is provided by a monthly service fee charged to all City residents. Police K-9 Unit - To account for donations for development and maintenance ofthe K-9 unit. 58 SPECIAL REVENUE FUNDS ~Continued~ College Football Hall of Fame - To account for HotellMotel Tax and Professional Sports Development Tax revenues dedicated towards the College Football Hall of Fame. Based on an agreement with the National Football Foundation ~NFF~, the City pays the NFF to assist with the operation and capital costs. Friends of the College Football Hall of Fame - To account for donations received by the Friends of the College Football Hall of Fame, Inc., a nonprofit corporation formed to solicit donations forthe benefit of the City's College Fooball Hall of Fame. Football Hall 4f Fame operating - To account for the former enterprise fund. This fund accounts for the advance from the General Fund which may be repaid from future operating surpluses. Industrial Revolving - To account for the revenue and expenditures of providing special loans to qualifying local firms. Financing was originally provided by a $5,000,OOO Economic Adjustment Assistance Grant from the U.S. Department of Com- merce. 59 = ' N(0 I~ r ' QO~D '' o 00 N 00 l17 D I'7 ' N~l~7ln I I I h +: ~ r O 1~ e- M i[} WO I` 0} ti I~ O ('~ ;~ ~ {D In O I~ N ('r1 N , t~ Q (~ O 00 ('''} N GD r lQ C E 7 CO e- p} O (V ~ fV L[? N~ N (d [D 00 1~ ~ fr] ['7 D (D N N N (h 'cr (V ~ O N M N (0 (D E 0 ~ l~7 l{7 I~ r N ~ O l"~ ("! I~ 0 0 U^ ~ ~ ~ ~ ~ ~ o~ ~ I ~ I r r p r l l o ti ~ I r~ r p r l i rn In rn + OQ ~ I~ ~ c v ~ ~ ~. E E ~ C 0~ (~ O o ~ Crl N lt? D ~ N kn N N tV {'r} { V t~ ~ N U j~ ~ r r W Q1 ^ [n ~ ~ ~ ~ _ (~ I 1 1 1 I I 1 I ((~ (y ~ I i I 1 I 1 1 nj ~ d' ~D ~~ N C ~ ~ N N ~ +tr h ~o ~ ~ ~ ~ m U O r ° 1 1 I i I I 1 ~ o I i l l l ~ ^ ° © ° o Z o o_ v_ v ~ ~~ v, ~ o o v a o o v 0 LL =~ ~c r r e- r r w = ca ~ ~ w ~ ~ ~ ~ d~ a ti I l l i l I t D ~ N to ~ r O O O Q~ C C ~ O I` N M (0 N (D O O N N O I~ h 01 ~ iD b' (U N (D [V CV m _UO ~ ~ r~ M M m ~ Z a N ~ 0 ~ ~ Z M f!] b4 ER d3 ~} 2 H a~ W~ (~ iD ' O I I I I O '~ d7 ' N I I I i I In Q3 (D k[7 0 ~ _ ~ ~f] ~S] C7 ~ d' M W ~ O (D I~ q' W O 0, V 3 N O r C'] ~ 0} ('r} 00 N r T ~ p i t (0 ('~ ~ r •- ti ao ~ o Z ~ ~ = r r r ~g U m ~ ~ ~ r~ ~ U N ' ~N " o~ ' r oom N ' ch~to o ooc~ Z =: ~p ; o f~ N (D O e•- 'd' ~ o GO r 'ct' Op O O r N 1~ GO ~t N lt7 '~' s- O cD Oa N 0} 00 e- 00 r ~t ~ o C ~ ~ ~ CQ ('~ [V O ~ I~ N a0 I~ [Y? C7 (V n ~D (V ~ I~ O ~ ca ,~ ~ > 1n O Od r f~ 1~ lC} [~ LD : ~ O N G4 r r Ifj lf} D? O (*} r CD C~? 1~ O (D o U r ~ U. a ~~ [r r r ~ ~ ~ ~ 0 . ~, [~ m C tl~ ~+ _ ~_ ~ ~ U o ~ ~, ° ~ r c ~ c ~ ~ C ~ ~ ~ ~ ~ C ~ U C ~ N LL ~ t13 s.. ~ C ~ N m ~ _ V '~ ~ N ~ C N ~ ~+~ ~ ~ ~ ~~- c v,.? ~c,oo~ ~ aaa~0_,~,~L ~ ~ ~ ~ 'Q ~ N fA ~ ~ m N ~ ~ ~ ~ ~ N~., rr C +' ~ ~ N +~ ~ N ~ ~ ~ C 0 ~ ~ i~ ~ ~ ¢ ~ ~ U U C ~ N ~ L ~ ~' 0 7 +' ~ N +r 'p ~ m N ~ Q1 C ~- ;J 41 m ,= L ~ ~. m ~. ~ D i C ~ ~ ~ V V ~¢¢UO~~oo¢ ~~~ ~ ~m ~~~a~~o o c~ c~ ~ o ¢ U~ ~-¢~~o~a ~ ~ ~ ~ ~- m 0 Z a 7 C G 0 U 60 p I 1 I 1 I 1 I 1 0 0 1 0 0 ° c >.. rn rn rn rn v rn C~ ~ ~ ~ 1 1 1 1 1' 1 1 1 ~ ~ I I 1 1 ! 1 1 1 1 1 ~ ~ c ~~ !.~ _ ~ .~ m C bc} ~} ~ b4 ~ ~ c p 1 I 1 ~ l 1 1 ( 00 O r ~ I t 1 1 1 1 1 1 I r CA 00 OQ 3~=m ~- ~ ~ ~ c°'v~ ti ~ cvW WV ~4 ~ ~ p a~ lu ~ (y 1 o (V 0 I I i 1 1 I I 1 1 1 (y 0 N 0 N 0 ] ~~ t i ~ ~ .N W 0 ~ a. N ~ Q W ~ ~ ~ ~ Z W Q ~ r 1 I 1 1 1 1 1 I ~ ~ ~ I 1 ~ 1~ ~ r ^ J Z 4 ~ ~ ~ ~ U 7 L~ ~ "~ (~ r 01 0} to l[) e- N lQ ~r- ~ (0 ~r- w ~ a 'a~ p g~ ~ ~ a wN~~ 47 1 M C _ ~ N +_~ ~ b9 ~ ~} ~W E o U ~ I 1 ~ 1 I 1 1 1 ~ ~ 1 I O i 1 I 1 , ~ ' ~= m ~ +~ co ti ~ ~ ~ N ~ ~ rn rn cn W ~ ~ a ~ 0 N N N N z ~~ Q }g ~ _ U m ~ ~ ~ ~ Z ~ r I 1 I h I , 1 1 o ~ v ~ 1 1 1 .1 1 t I 1 ~ v 1 ~..I ~, Z ~ 1 v o U (~ tr In l~ l(} lt7 m O ~ ~ a ~, U m LL ~ ~ ~ ~ a rn ~+ c ~_ ~ ~ ~ U ~ ~ ~, ~ ~ t c 'II C ro ~ > ~ C N ~ ~ N ~ ~ ~ _ ~ U "D ~ N ~ U .m N ~ a~- ~ a m N ~ ~ C N ~~ ~ .~ ~ m ~ ro ,o a rn o ~ ~ ~ cv ~ ~ a . W ~ ~ N ~ N ~ fl ~- i i 'm~~~ ~ C i ~ c ~ ~ ~, ~ td ~ N +~ p 1° m~ ~m ~ ~ c ] m ~ C ca t r~~ c ~'~a~m~ ~ 'c~ ~ 'o ~a m ~i N~ ~aro~?~ ~ v; -~ ~ ~ ~ ~ u i U ~~~~ ~'o~ c a~ ~ ~ ~ c c~ ,~~~Ov~-o a c ~ ~ c ~ ~ ~ ~ ~ m ~ - _ ~ ~ o rn ~~~*~' ~~.~ N c ~ ~ ~ ~ o o ~ ~ > > c a~i a i~~~ ai a~ a~ c~ co ~ +~ o F- ro ~ ro N ~ m o ~" ~ ~ ~~ o *'~ r a~ N o rn= ro~~ v ~. m m+~ ~ Q :~_ a o ~r ou ~ ~ o o ~~, ~ m~,~ nQQU^ ~~^OQ a~ c ~~~ ~ ro ~ Q ~~~~~on.~° U ~~Q ~~O~a o I- . .~ ~ .~ ~ ~ ~ o ~ m a a~ Z C v C C U 61 t1 W Z W Q~ Q ~ Z Q e- ~~o °z a n, v w ~ ~- m m ~~~ _~ ~~ ~ w ,~ o ~w~~ N N ~ ~"U~ oz _~~ Um Z_ Z m 0 V ro ~ 2 ~ Cu ~~ ~~ w~ I t~ = N ~ ~ N _~~. ~m o a~ ~~ v~ J ~ N Q N I t ~ 1 1 1 1 !. ~ ~ 1 1 i i I ! - ~ ~ 0 (0 r- . {~ ~ (~ r~ ~ v !~ Q3 e- r p N N ~ N ~ ~ „ ~ ~ ~: 1 I 1 1 ~ 1 1 ! ~ I I I f i i i i 1 1 ~ ~ ~; ~ ~ ~ 1Q 1L'} ~ ~ ~ ~ ~ ~ h e- ~ t- d3 ~} bK} . 1 I 1 I 1 i l N 1 1 1 1 1 1 1 1 1 ~3] ti ~ N N h h ~ ~ r tS7 kn ~ >t? ~ t['} ~ lCj 6F} ~} bg ~ tCJ I 1 I 1 1 i 1_ ~ ~ ~ i 1 I ~ i ~ I ~ v ~` N N N v N 1~ (r7 ~ '~ r ~ ~ ~ ~ N ~ N ~3 b9 cf? ~} ~. (y ~ ~ i 1 1 1 1 ~ M 1 N I i 1 i 1 fi7 I ~ N Q l ~ {~ {~ N ~` (D r tp ~ ~ {Q ~ ~ ~ ~ I + i ~ ~ M I~ 1 1 1 f 1 ~ 1 ~ v "7 "~ ~ N ~ ~ f [ tD O p ~ m ~ N N N N N ~ ~ ~ ~: ~ I 1 (Q I I 1 I ~ v 1 [n I 1 ~ I 1 ! ~ Cpl v ~ v ~- N ~ v N ~n c~ co rn ~ (r7 tt aD tf1 N t~ 07 ~ '~ lCJ ~ ~ rn ~ ~ ° o ~ ~rn ~ ~ ~ '~' ~ 0) ~ N h N 6+3 I b4I1 cf} 1 i ~ ~ F~3 N c~ A Q.. __ "~ ~ Q! ~ ~ ~ _ ~ ~ ~ C U ~ N ~ ~ [I.] n1 ~ ~ ~ ~ 'Q ~ ~ S ~ ~ V C ~ ~' G} .o iY ~ D. ~ U ~ '"" ~ lL ~ C LL ~ ro c m 'II ~ ~'~~~o= i ~ ro~'roro~~ ~ =~ ~ ~ ro r - ~ N.~ro~~ro~cn ~- a i ~roa~a~~~l~ s~ ro ~ ~ ~ ~, U m °~~ _ ~~ m ~ V ~ ~ ~ c~°~~ cd ~v ~ 0 J = ~ ~ ~ ~' :~ L~ c~m~m°~~~ N w ~ {~ 4.. ~vL~~'~~``= ~ o ~ ~ nrm~ ~ o .~ cv N ~ ~ .L N ~ m~ o ~ ~ :oQQUO ~F-Q~Q ~~~ J m ® o ra+~~v.rro~ro~. + o ro m ~ o V ~ I-- Q ~ .,.~ ~~ d I-- :~.~ ~ 11 F- ~2 m a Z 0 N C C 0 U • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • a • • • • • • • • • • • • • • 1 i ~ 1 1 1 1 i N e- !~ 1 D 1 1 1 1 I N N ~ ~' 1 e^ ~ . ~ fih ~ © D D r ~ ~ '"~' ~ 69 ~ N s 1 1 ~ 1 r 1 D ~ ~... 1 1 ! I ! 1 1 r a r.. o r... r c°o Nh N O ~ ~ ~ ~ ~ ~ M N O N m m - i~3 b3 Q! 1 1 1 1 r t ~- th 1 1 1 1 1 , 1 1 1 !~ ~ D ~t ~ cD r ~ ~ ll~~ Mr f e- r ~Ir • ~ tf} 1 ! 1 l ! 1 1 1 1 I 1 { 1 I 1 1 1 1 ~. Q Z ~ `. . W ~ Z ~ ~ a~ Z W Q LL' ~ I 1 i 1 1 1 1 i ~ i i 1 1 1 1 r I i I ~ p ,J i~ = m "' ~1 Z e U cp ` ~ ow ZO.N~7' ma `~ ~ Q W ~ ~ ~ 2 ~' m L r W~ C 0 =~ 1 1 1 1 1 I 1 t 1 1 1( i 1 1 1 r 1 1 rI ~ o " N o- , .WO LL D C oz a~ ~ ~ ° _ U m '~ ~ Z (p 1 1 1 1 1 1 1 1 N I l l l l r l r t o [Q ~ m ~~ N ~ N ~ m ~ U ~ ~ ~ N ~ -- [r U ~ ~ a m o c _v ~ ~ ~ ° ~ _ ~ 11 ~ ~ C ~ ~ • U ~ ~ GN? i p C D N U ~ ~ ~ G~? U N ~ m = U ~ , N ~ ~U = ~ N ro ~ ~ ~ C ~ .L2 L~. ~ ff~ ~ ~w '~ L - ~_ ~LL~ ca ~ N ~ c = m "D ,L ~ .C ' ~ C L N ~ LL ~ ~ ~' ~ ~ ~ L ~ ~ O .Q C ~ V V ~ a, C ~ J C ~ ~ C ~ ~ ~ Q .U a '~ ~ ~ '~ C ~ ~ W ;F+ T3 ~ N N m ~1 D ~} ' N N fl? 3 ~ ~ ~ ~ N ~ U C ~ ' a +~ o ~ ~ ~ t4~ ~ a .i~ ~~(~* ~tY,_ ~ ~ m +~ ~ro t~m ao a r~ N ~+~~~+~oaa~ o ~ ~ ~ o u i U~~~~~D~a +- ~ ~ ~ ~ 63 c~ fl Z 0 m t C U '~d'(~Nf~~t~~~N ~ Or~O)Q~r7~tiO to dD N d Dt!)OOri~t7}000C7 if) rtt Op ~D r- ~-- N OQ O C7N('~t'~ N`~t00 M N D M ~DLQ D th 'tt to N ~ Oa~~O~OC~Q~(V '~~-~DooNN~~N ~ h Qr'Ne~O('r?~'r?tf?~ mrt-OQ oDNtt) ~= N ll?0? OGD ~ tf? tp ~. D r O O ~ l~7 tti ~ ~ I~ r• ~ lA 1~ ~!? ClJ ('~ N ~ ~ a Cd r= r N r ~ ~C! GQ 1` (D r ~ N ~ ~ ~} ~ OD? ~ ~ ~ 0~0 ~ ~ • j m tt1 O Q OQ C 3 N m QO v LD rn v, o ~ ~ ~ ~ [V '~ o ti ~ c~ o o v v e ~ ('r3 {'rj ~ ~ ~ ~ ~ ~ i r i ~ ~ v f N N ti ~ = r e- Od ~ e- _ ~ N N N p ~ ~ N ~ t ' ' ~ 0 ~^ r r Z ~ ~ ~ ~ LL W ~ ~ ~ ~ ~ ~ ~ 1 ~ ~ ~ ~ ~ ~ t ~ ~ ~ ~ ~ ~ ~ ~ (D tD d~ CV ~ cEa ~ ~ ~ ~ ~ M ~ Q~ ~ tir o 4 a~ Z Q ~ ~~ ° ~ ~ ~ ~ 0 (~ W N Zd T7 tC} N~ ~ i ~ ~ ~~ ~~~ r a i i ~ ~ i i i i ~ ~ ~r- D r• D e- O mN~~ m~ ~ ~ ~ v r ca r r (Q L ..~ ~ o ~W F ~ 4= ~v Uri ~ ~ U Q J ~ ~ ~ 00 00 ~ Q m N U m D O? 0) 0? ~? ~ d Y ~ Z Z ~ ~ ~ ~ ~ a c~ m a a m C N ~ ~ o ° ~ ~ C ~ ~ C m ~ C ~j ~ '' ~ C ~N ~ ~ (~ ~ ,p m ~ L ~ U Z} C .~~ ~~ ~~ ~ - ~ ~ ~~~ =a~ ~ ~ ~ ~ ~ ~. ~ ~ c~ a ~ c D c~ m m ~ m m ~ a a ,, ~ ~, ~ v, ~ ~ ~ ~u ~_ a~u ~ ro c~ oc -a~U~ :v ~ ~ ~ ~ ' :~+ ~ U U D ~ +~ ~ N ~ "Q D C m ~ ~ ~ = ~ ~ ~ m ~ N m~ ~ ~ ~ ~~ o a~ ° ~ o :n saQdU^ ~~-^OQ ~ =~~ ro ~' Q c U ~~Q ~~~~a ~ ~ ~ ~ ~i ~° 64 +r ' ' ' h iD ' (D ' 03 ~ ~ ~ OD r 'l,~ ~. x~, ~ ~a ~ ~ ti T (D ~ I I n ~ I ' n ~ D ~ 00 N a, ~~ ;~~5~;'~,,~~r~ O OD O I~ 1A r (' ) Cr} 1~ r ~ E D E ~ O ~ 0~ pet O N ~,,~, ~ ' ~ ~ ~'~~~ R ~y ~~ - ~ ~ ~ ~ (h ~ et h p (D O m p c+'j N ~ ~ ~ ~ ~ ~~4~' ~ ao N cv ~ p M .... ~ ~ ~ . ~ . o ~.} ~ ,D' ~ ~ ~: *,, u ~ C` N o I I M I I O ~ ~ 1`tt3 '~ ti ~ ~ °D c ° ~ rn cu v v E E ~ v r: r ~: ~ a i ~ o a o h N C d U U N N Q1 ~. N ~ D n ~ `'. r C ~: W ~ ~. W G1 ~ ?~ r r r U ^~ ~ Z ~~ Q ~ [ Q I I O ~ o ~.^~ ~~ ~ v ~ ~r ~ ~' ry W ~ ~ L N+ ~ ~ 0 ~ ~ .~~'~. ~ r r ~ r < ~ ^ z ~ ~~ ~ ~ v ~ ~ N ~ ~ ~' ~ ~o L ' s~ - z ~ ~ ~ ~ ~ - W Z ~ ~, ~ I I ~ F 1 ~ ~ ~ r:"-~. ~ O I v O .. o D r U p * ' r ~ ~ _ 'c~ W p ~ Z~ N ~ dopy Z C ~ ~ ~ v o t . ~ Z 2 ~ o ~ :~. ~D N cV ~' (D ~-4~~° ~ O ~ m ~ ~ oNi N '- N ~ ~ °~ cNO N o c~! UJ W WIZ ~ ~ ~ ^ Z =~7 ~ ~ +~ !- ~ w , - ,.. ,.,, ^ Z DC c NW~w ~ o o l~ l I ~~ ~ ~ ~ --, , ,, , - c~ v r v r o v N o ti 4Q~ ~ U ~ L d p ~~ ~ ~ N N D N p N O N W O W ~ 0== ~ O o 0 o 00 ~NNr ~?_ ~i ~ ~ .. `r U~ o ~ ~ ~ GQ ~ G1 N ~ O ~ r (p r W ~ ~ D Ip 01 r !` r t4 - t0 ~ C7 (") r Op c ~ N cD (D ~t I~ f* p N? ~ N N Qf ~,,,, a ~ ti [V p - G - ~ .. ~ Z ~! r ~ ~ ~ ~ W F- Q H N N C ~ N C ~ Z ~ ~ 01 Z o C ~ C W .~ N o C~ c N N CD'c 3 r ['? N ~ ~°~ N °'~= N~o °'~r ~~ ~' v E u sn a E c v)~a ~ ~ ~c `Say o~N ~~~ ~~~' ~oQ ~~ ~N E _ ~ C ~ ~ d ~ ~ ~ ~ ' ~~ °~ -p ~, ?G 0 c~ N uc~ ~~ ^ D ~ ~ ~ V1 0 c 7 a -o (~ ~ C ~ c D uW ~ '~ Ncc~n ~ ~ ~ u N ' ~, I ~ W C~ C ~ u Q U N~ N C }, C N N d Q ~ a O ~ ~1 ,;,; d? 'U ~~ C c ~ ~ ~ 7 ~ ~ 0 ~ C ~ ? C C ~ ~ Q- _ ' ~ ^ li C ~ w d N 1 y,. ~ C Ol ~ N D ~ ~~D~1~~~1CL c ~ u~r cam. o 0 I"" + • D ~tU'O..IU^ c ~ I- ~ ay ~ ~ _ ~. ~ f.~moc aa~ NLW ~~ ~ iQ '~ m~ R3 Cp . ~- ~~~~U~~^o ~U ~o ~ ~oo~ Xow ~ w w o w v_ ~ ~ O) c4 a Z 0 :w+ c U b5 o° v °o o ~ ~; ~ # ~ °v v o v v° o ~ o a = _ ov N ~ ° ~ ~ ~ o m L t ;~* rn ; (~ V 1 1 { 1 i 1 1 1 1 f. ~ ~ ~ {. 1 '". t P ~ C Ln ~ C V ~ ~: ~ :. Z ~ C m 1~ ! t,. 1 1 1 ~.. ~ ~ m ~ r} ~ + + ~ ~ ~ N v 4 N to ~ r co Q m c ~ C ~ 3 ~ ~ ~ ~] rt~ N ~ n r -. ~ ~ ~ ~ ~ CO ~ a i~ J ~ ~,, r ~ Z ~ o c ~ cUW lL Z - W ~ ~. ~ 1 1 ~ 1~ 1 i a ~ f ~~ , ~ ., r. ~ .. ~ ~ N Z U C ~ ~ e- r- ~ ~„ ~ :., ~ Q ~ •~ N ~ .. ~... .: ~ U -; tl N ¢ W ~ O ~ ~ Q = O o U} e= ^ Ny ~ ~" ~ r h! '~ !~ ~ R ~ N ~ Z Z~ 41 ~ V~~ N N N ~"' ~ ~Q ~ w ~ N ~ E~ O ' ~~ ~' N ZW~ ° ~ m~wD ~ _~ ~~~ c ~ , ~ v + ~. rn _ ~^~ cU Z v ~. i 1~1 11av a' o~- ti v v ~ N ~ , ,, m N o ti o ti ao : m. rn ~W¢w ~ o "' ~ ~ o c°n r° crv Oww ~ ~~ Q ~ ~ = ~ W ~ FF} ~ . U > >~ , ~; Z ~ ~Lq V V - ~ ~ ~ ... ~ Q ~ ~ Lit 0 ~. ~ CD OD ` _ : W ~ ~ ~ W H d ~ ~ (~ C N ~ ~ ~ Z Z •~ ~~ "0 C c~c m _ ~ ...~ ~ Q C 0 ~N .-. m 0l ~pc *' U c~ ~ c as w N c ~ c ~ 3 "~ ~ N "' m .E u~ N ~ fl7 ~ "~ L a L ~~o N ~' ~ (L' 'II ,~~ c u" ~ 4~a~ ' ~ ` ~ -~ o p oN ~ Q? ~~ ~c E ~ ~ a~~ 5 ~ ~ C d~ ~ C ~~ c~ ~ ~ om~a ~o C ~+~ U W o N N (n C C N ~,ac V C S ~ ~ ~ ~" i ^ ~a~ c~ , 1 co U? ~ ~ ~ C ~ ~ 41 •U 3 ~ C w u ~ C •ua~m~ C C C 4 ~~ ~ C +' ~~ C ~ C N c ~~,N ~ ~ ~ o ? ~ ~ ~ m~~ I 0 0 c ~ ~ ~ i~ ~ ~ ~ ~ ~ ~ ~~~,`mc~m~,cr c ~ u.~s c... o~ ~- U~ ~tC7a c ~ ~- Nm v, ~ om~ L aao N~ NL~ m~ m • ~~~__~~.~^o ~~ Xo ~oo~ Xow ~~ 3 ~ w w o w ~~ ~ ^~ {.{r Z C 0 C C 0 U b6 ~ ~ ~~ ~ F~ N ~ ~ N~ O ~ N O O r" O O 00 N N ~' tr 'tt O ~ ~" ''' `~' N N ~ N3 O ~ ~ O ~ 0 ~ 0 ~ oa ~ ~ o0 ~ r r r r iD r I~ r U ~ ~ Z Q J ~ i^ i O r i M ~ ~ ~ h~ i ~ ~ .~. tF '.. CO O ~ ti 00 oD ~ ~ C D ~ m O ~ ~" O O N ~ N ~ c0 00 Z LL Z ~ ~ fn I,J~ lA ~ ~- O t[) (+i r iA ~ r ti ~ ~~ 0 i r p} r p ~ CO O ~ r ~ 0? 00 O ~ I~ ~ p} ~ O ~ Z Q ~ Nh~[? O M tt? r ~G ry N ~ v p ~ 2 U W c d= o ~ ~ ¢4 N ~ F Q ~o ~ ~ O ~ ~M ~ c~ 0 ~ ~, O rn co r ~ ~ u c~ ~ ~ 'r N ~ 0 0_ ~ I D N c p . Z Z ~ Gi ~ ~ ~ c } N N ~ O y ~ ~ ~ . W Z vj W ~ ,~ ~ ~ ~ ~ 03 WW^ ~~ W~ m~Wp ~ 2~7-~*~ ~ ~ ]~~-p 0 0 Z ~ W U W c ~ ~ ~ n ~~ ~ v ~ ~ as h ~ 0 ~~~~ ~ O ~ N ~- N ~ ~, co ~ Co ~ aa a ~ ~ ~ ~ - ~ ~ o~D rMi r~i ~ ~ rn ~ ~- W U o ~ 3~ ~ r ~- ~- ~ N Na~ _~~ ~W~~ U~ ~ ~ Z a W W ~ ~ ~~ ~ ~ r ~ ~ ~ ~ 00 ~ ~~ n ~ E ~ ~. 0 -- t3? ~ 0 ~ N~ O c~'f N ~ ~ I D ~ ~ i13 Q C 0 f~ r r 00 r ~ ~ ~ ~ 1A N ~ N N ~ N ~ ~ r J ~ ~ W EA fR W F- Q H ~ N D1 ~ ~ Z 'N -Q ~ m 2 c ~] ~ ~ U o U ~ c *' o ~ N c ~ ~ ~' ~Q.C cci v, w ~`' ~ r "~ ~ ~ ~ ~ °~~ ~ ~4 ~ ~r ~~ ~ ~ N E ~ ~ a c N~o ~ ~ ~ ~ oar ~ ~ u ~~~ ~ ~~' ~~o ~~ 'c E ~~.~N ~ m ~+ ~° ~ ~ =`o ~+ ~ o ~ N ~ m c ~ c~ ~ ~ ~ a y ~ ~ C ID ~ ~~.. 01 ~ ~ ~ y '~j N ~ i ~ C 0 LL ~ ~ N ~ ~ ar ~' .u ~ C F- ~'- '~ ~ ~ ~ '~ 0N? a ~ N cam, a i~ ~~ m--rr ~ ~ a^ ~~~ ~ ~WV cW c c ~ .~~.r.c~ a~ c ~ N ~ ~ aa~ at. ~ ~ ~ w w O w ~. oC w CA c~ 4? c 0 C G D U 67 [ ~ `' e ~ ~ ~ ~ ~ ~ n N ~ ~ ~ ~ ~ M ~ r7 '~` 00 ~ ~ Oy ~ ~ 0 ~ _ ~ M l~? (D p 0 ~ ~ ~~ ! Ip r' N Q7 N M N I` N R N lt3 00 ~ U C ~R ~ ~ 0~ ~ E (7 * ~ D ~ D ~ Dp ti O o ~ cv N r: p ui ' ~ o ~ _ C ]; a ~ ~ u~ ~ R ~ ~ v ao O M a3 cn a U ~ Z J ~, ? ~ ~ ~~ ~~ ~ a°~ ~ o ~ ~ ~ o o ~ o ~ ~ o o' ~ Q m ~ ° ~ E ,~ ~ ~ . ~ ~ ~ ~ ~ ~ ~ o ° Z a i a~ 4 ~ ^ 0 ~ e- .~ *~ ty c o ~ ~ C LL W : ; ~ Z U} w w ~ ~ ~ ; i ~ '~ ~ ~ } N i ~ i ~ ~ ~ ~ ~ ~} }, ~ i~ -. 0 0 o D o G d ~ ~ (Q M U a~ W ~ o OU ~ Q= Q 0 N f~ ~~ r~ M ~ r. ~ i~ r N N f~ ' Q1 ^^^M ZZ] ~ p U~ ~ M N e N r ~ N ~ N ~ M ~D ~ ~ , 0 ~ w~Z~~ a ~ ~ ~ o ~ -- w ~ Z ~ C U Y ~ ~ , : ~ ~ ~ :~ y!r ao 1~ ca {0 o0 ~Q 0 m 0 61 0 ~ vI ~, ``ii w U ~ ~ ~ .. R ti n W a ~ ~ ~ o~ Na ~ ~~ U W U^ L ~ Z o s ~ M M .. ~. W ~ ~ 0 C ~. ~ ' . ~' 1t7 iD - ~D - v v ~ N N N N N 0~ U ° ~ ~ .r e a ~~ w ~ w (/~ C N ~ N ~ Z 7 0 C ~ D! c~ ~ m = ~ ~ 'u ~ o ~ ~ ~ 3'~ C *' ~ ~ ~ ~~ ~ ? ~ ..~ ? C ~ 0 N y U 41 ~ Oy ''~ Gf .a ~ E_~ ~ ~ ~ y E c ~~~ - N ~ ~ v ~ o~ p - ~~a~ 3~~ ~Lr `~n4 N~ . ~~' c ~ ~ ~ 5 0 ~ N 0 ~ a~ ~ 0 Q1 c~ C 0 , ,., C .~. 0~ ~. C ~- i~ i ~ c~~ ~ ~ (7 ~ ~ ~~ ~ ~ W pa ~ -. ~ .~ u ~ ~ ~ ~ U ~ V N w ~ t~ 01 t7? C~ V~~ C w C 0 41 fl1 t ~ '0 ~ U a= U~ ~-' N 7 ~ d d~ N~ ~ m~ ~! ~ ~ ~UIL ~^0 °?U ~0 s00...a ~Ow c N ~ ~ W W O W ti ~ [i L1. C 0 3 C U ~8 r~Q1Ci0)~-Nr(p I~ m ^ M (O l~ t~ (D N c~OV3~~Or r OD 0} E3}NI~ON r~ ~h r '~ ~ + Q OQ GO X00 Q r o ~ r ^O ~ M IS7 O N ~ mrd'ti~aor:~= ODrIArNN(+')tA ~ r- c ~OaQf~ Mcoo~N ~OriA~ GD o N 0} a? ~Ci ('~ tic~-~~ r:Oio toN~ ~3 r: (D h0! 0?c~ rO e~'! li3 N 0 O ~ti 000 OD rr0)ODO r Cr1 00NO O MM N ~- 1~ O C7 ~ ~ I~ ~ 00 N ~ `~ !.: M N ~ ~ H~ ~} I 1 1 1 1 I ~ I~ ~ ~ ~ ~ ~ 1 N 0 (A ~ C N k3 1~ d' fir} C7 ~h 0 0 5 ~ ~ N ~ I ° i ~ ~ o Z ~ c r ~~ ~ ri Q m ~ ~ Z ~ I 1 1 1 1 1 1~ ~ ~ n 1 ~ .1 ! ~ 1 ~ ti ~ ~ I Q o r cy ~ _ m C ~ __ ~ ;;, r N r N r N r N Q o O i 1~ ~ ~ ~ ~ S `~ h ~ c~ o 0 a ~ ~I' U W p ~ r O ~ ~ ~ (~ M Z ~- N ~ ¢ODM ~„~ ZZ~ ~W ~ ~ ~ Qa~ Z ,n w ~ ^ V• ry I 1 1 1 ~ r 1 ~ ~ ~ ~ ~ ~ I ~ W~ W ~~ f~~w^ C to ~- ~ M r~ ^ ~ - ~ ~ C? o N C~} O tM o ~ o r G ~ ~ W ~ C ~ Y ~ 0 ! ~ ~.:: lh r e- M tt~ . ~ Z ~ = U ~ o ~ w -- ~ N q , ~ L LL U q~ W `` ~ o W T 1 I I 1 r r } i S- r 1 o t"' N ~ ~ ~ ~ ~ ~ N M ..~ W ~- U ~ OD W 00 CD r' 01 Z ~ Y~ a .. ~ w ~ ~ ~ w 0 z w O N ~ ~ a '~, ^ N ~ ~ C = ~ u (7 ~ ~ _ Z {~ C ~, ~ N C y ~ ] ~o.~ O N LL, ~ O r ~ 0 ~' ~ E ~ °- 0 ~ ~ ~ ~ 0 v ~ ~ ~ ap ~~ N E ~ V ~ l~ 'S ~ ~ 0 ~ ~ m 0 '~ ~ W 3 w w N ~ N 'G C C ~ 0 ~ 0 `C 0 c ~ (0} 41 ~ 'Q ~ V (~ N C 4I C a U ~ L ~ ~ ~ O) L L~ c .C 0 A~ C~ IA ~ ~ ~ ~ N ~ N ~ ~ ~ W t? ~ ~U lT D1 ~ ~ ~ ~ U ~ U ~' a? c~~ 0 ~ ~~ ~ °'~r~ ~ -0 O1 ~ ar °'~ 0 ~~~ d C °'~-o C ~ ~w ~ ~ N C O~ O N ~ ~ L 3 0 41 ~ ~ ~ ~ G = D F' ~ 'O ~ ~ j 0 ~ d. = U ~ ~ ~ ~ N y _ ~ ~ LL. Q? tl~ ~ a ~ N t ~ N ~` ~ ~ [n 7 R m C~ U~ r .C ..+ p ~.,~ w-~so~~^o C 0 ~o N 7 Xo o ~ a rooms a.+ uow ~N ~ ~ w w o w ~ ~ 69 Q U Q Z d W m i N W U Q Q ~] 0 ^ z ~LL~ u. o wo ~~~.N ~WWM (h ~ L Z Z ~ = J ~ U4 ~ mZW~ ~~N ~ ~W ~ W li~N ~ aim} Hzd.c ~w~~- L W U} 0 ~? W 7 W 0 w D U C~ Z Z m 0 cD ti 0 _~' .~ ,~ ~ ~ ti co ;W- .; ~ ' ~ •. r 1I~, , ~ '~- ~ Is7 N tc _ ~ ~N~ ,M ,r ~ s~:.r: M Ol(~{~p F ~~ ~. - N 11l. ~ ;:: ~ ~ r`e r ~ Q N ~ 0o G Ot t ti d' co a~ ~ . o~o vr~•cwo ~_ . M t'h +:: ~ , ay ~ Sk^, ~~r M ~a,: Q ~r+~ a o '~,,,,..:. N ~- ~ ~ ~ ° , ~ ~ o ~ ~r» v '~' t'~1 N D e., ~ ' : '. i ~` Ga N - . M r0 : H• a ~~ ' ; ~ a~ ~ as rn rn t C L U ~ U N C C ~~ C C ~ + ~ •~ N ~ ~. U~ ~ C ~ U N ~ ~ p V N N ~p~ C p OroN~y U) ~ ~ N ~ ('6t~1NQa ~ ~ (~ p coW ~ Ur C ~ ~Nama~ G ~ +.. Na ~ C ~ ~rpna~~a p N C C o ~ ~ ~ ~ d3 p ~ rL.. L a~00 ~ ~ U t~ ~U ~ p ~ ~ ~ ~ racnDDU N ~, ~ ~ o ~ c ~ ~ ~ rn C~ ,,. L C +.~ p +.~ ;~-~o~=oo C 7 ~0 ~ w t~ C N m 2 N vs a z 0 c 0 U 70 a F U Q 0 Z Q O m i N U Q J Q mp ~Z Z l]i.Wo ZZjv N Q(/)Zr ^ W W ~ ZZ~~ Z = "~ a~ .o WOQ y ~ m Z W ~ C ~u1~cU ~~~nw--W" V l f.L 'v.'~^^,~ L V/ O ~ ~ } p cn czar O ~ ~ O W~W v~ o ~~ Z W fr 0 W J O W 2 U N Z_ Z_ m 0 ti ao a~ ~ n ~ r r co c~ ~ M ~ ~ ~ ~ ~t"~~ M N N M r 'r M r M ~ bg y~ ~ ~ D ~ 00 0 #~ I` M t D~ O Dw 0 } ~ ~f M I~ N~0~0 N ~ ~ (OD ~ ~ w ~ ~ N !~! b9 ~ ~MN ~ O '0d' O ON ~ r ~ v~~ o c~ ~ rn rn M ~ n~~ N ti ti 1 ti tN N N ~ t13 ~ `'' `-' N r bF} {~ M M O M C+? ~ ~ ~ N ~"" e^ r bR ~ i r l i ~ ~3 O O N IA cD M M tD M M ~ ~ O r ~ N N 0~0 ~!7 M .. .~ ~ ~ I ~ ~ ~ ~ ~ ~ ~ N N ~ ~ ~D ~ ~ 00 ~ Cry E~} f~ ' ~ M .. r. ti h ~ ~ ti 00 O O i~ o~r• o m o~ M ~ ~ M O ~ " ~i' N N N ~ N r ~ ~'" ~.~/ ~ ~ r.- r M © 0 ~ ,. ~ .~ 0 M OO M O~ (Q ~ N it7 O c 0 01 0) O c 0 0 c +) h ~ C'M d' ~D N ~ ~"' e= ui ~i ti ~ r N 00 N M . 0 O O .. ~D ~. ~ h . ~- ~ ~ O~~MO 00 N ~ 00 N N ~f} N ~ .. "~ Q) .. e?' 0 Cry C~ OS 0'ri (G tD ~ to ~- Q~ ~ u7 t~3 h r ~ 0 O O~N Nc'~~N~t 0 0 D ~ O ~ ~ Nfi .. dam' Qf r r" ~ iR . rn c . N m = ^N a~ 4a p ~ C ~ 'O C D1 C ~ C C7! C = m r ~ ~ r ~ a, m°~~ V ~ N V E ~~ ~ ~O C r c N C L ~ .~ ~ ~ ~ a ~ c~ 7 7 N ? ~ c ii ~ N `" ~ r ~ ~ E ~^c~ ~ ~ ~ ~ o~ ~ ~ ~ ~c ~ ~L~ X00 ~~ ~ c a i ~ a~ ~~ Z a ~~ ~ v x o N ~ ~ r a ~ _ C c._ Vof° ° ~ ~. c._ ma ~ G ° ~ x ~~ ~ ~~ ~~~~ c •~ v, ~ c ~ `~ ~ u ,o-ma~ NU ~ ~ att a ~ U ~ O na ~ ~- art a ~ W ~ '~ rnrn~ c o ~ a i a i ~ •• ~ N ~ ~+.• ++ W L~~acn44U ~a C N ~ +. +~ (~ ~aN40U ~ ~ ~ C ~ C C C ~ co~.~.a ~ C = u-~ C c~ G c~ ,yc~ v ~ U p I- ~ ~ 0 H ~ F- ~` cn N cc~o~C ii m m p ~.~~ cn ~ [0 ~ [q o ~ ooms r a ow ac, ~ r p X W W O W IL li C 0 a? L V 2 ~] L 7 4 ?1 ~ ~ ~ ~ ~ ti ti '~ _ . ~ '~ '~" ~ N (''} ~ f7 M {p ~ LMp ~ ~ N u7 ~ M J ~ 1-• r + ' i' t" ti ~ ~ ~ ~ ~ N '~ N ~ ~ C O~ G D U 4 , *» . ~ - o 0 C] Y Q . N cD rD Z Q ~ W o ~ + ~~~ ! ~ ` ~ ~ N w , ~ ~ ' U Z ~ '!"-' ~ ~ t ~ 'ti 0 ~ a m r~ a; o ° - ~ z ] ~: ~ = .wo u ~, QzwN z-~ Q(/)zr- , ~ ~ - r ~ 1. ~ ~W]M Z k ~' ~• ~ ~W~ , rn Z= ~v mf,UO~ ~. zW ~ ~~ ~ ~U ~ cnwNw.. ~ ~ *` ~` N ~ LL. ~ f!1 y 0~m} ~ LL~ czar w ~ U ~ ~ ~ ~ ~ ~` a ` x c~ a ~ ~ LL W ~ z N o - w * ~ n N wz Q ~~ w ~ w u. 0 w ~ d d - ~ ~ w z z m g ~ m a~ rn o U L U C ~ t U ~ ~ ..+ tl? C E ~ ~ N C U1 V N C~q3 N C ~~„ m U O N.vN C7 ~` ~ ~~ v ~~N~N N ~(~ ~ ll ~ f~ ~O ~r C ~fn~ y C ~ ~ C ~ w-• t~ ~ N C ~fl}~ ~ L ~ = ~' N p r O? , C 0 ~"-"~3 to LY l ~ cn L ~ ~~~ ~ ~ U ~ , ~ N ~ Q~ ~~~ ~ _ a ~ ~ ~ o ~' ~ ~'~ ~av~oo ~ o o ~ ~~ =d~nooc~ ~ ~ m N rn~N m ~ ~o~.~o~.~~ o ~ a i ~o`t7 o h- ~ a _ o ~ ;~~~i~~oo aV cr w m ~3 Z v +=• C 0 U ?2 • • • • • • • • 1 Q Q Z Q F m N U Q a m Q ^Z Z ~~-v Z?~N Q{/yZr oWwM ~ ~ ?Z~~ Z=J ~'D WUQ~~ mZW~c ~ ~ ~ ~ C ~w'WU „ .. N~~ ~ O~Q} m ~_Zar UW~~ 0 w~~ v~ o WZ ~ `~ W 3 W 0 W J U N Z Z m 0 ~~ L T~ V c c~ J E O U U E 0 c w ~ ~: ~~~' ~ O ~ O ~ ~:~: ~ r ``t 3 .. `~` 1` ~~ 4,^k S ~ r..e . ~'.. ~ x' ~ /ry~~ M a rMM\ /~ ~ ~ ~,~ - o ~~ ~ © ~ c o o ~ aq ~, ui ri cYi ai r~ ,: i~4:~ ,•" ~ ~.: a r-r ~~ ~ O N ~ © ~ ~' p - D ~~. ' ~ ~ ~ ~D M ... ~ ~ ~ ~ M i ; ~. ; : ~ '. , i7 ~ u7 l M ~ ~ ~ N N N M o0~-GO p i~ I~ I` to I~ M r GO Op (0 ~D .. N N r- O (0 01 ~. ~ ; Gi ~. ~ ~a, ~ ~ O M GO CO ~ N N _ O , ~ ~ ~. .-. O p ~OC}~O ~ ~ ~ dam' Opp ti ~ t7 ~ ~ ~ ~ t '~ f~ 1~ t"7 '~ M tr1 ~ N ~ N {~ r M iD (D r ... ` `' ~ ~ O NO~O O O r. ~ -~ .. 01 ~ h 1A ~ er1 t[3 O d' M ~ ~ cD (~ ~ 7 ~ ~ N _ ~ c o i O O ~ N " ~ ~D ~ N N N 1~ _ N ('~ IS7 ~ M ~'" M r r r p . i ~ ~, ~ M ~ ~ v o U ° ° v g g M ° ° n ~ r a o ~ a o to c o O ~ O Z N N N N ~ ~ O ,~'' ~ ` ~ ; ~ i ' M ' ~ 00 Oa .-. ~ ' ' O t!1 N a'`~o ~ ~ ~ o> °a a ti g o N ~ ~ N ° ° a o 00 d' i a N r m N ~ O r ~ s- ti r i~' .. .~ "'is i i r ' p ~r- ~ .. r .-. r CV ~ °v ~ ~ ~ ~ n " a o g ~- N M CM l'~ ~. (M .. ~` :..:. p c_ N C = ` N ~ o ~ c ~ vcrn C ~ C U ~ c U ~ ~ ~ c ~ c a E ~ O c ~ ~ y C V .~ .o C~ C a 4 c~ ~~ ~ ~ y c LL O I M ~., ~~ ~ ~ E~ N ~ ~~ > ~~o L > ~ ~~~ ~'" ~, ~ »~~ ~ ~ o~ ~ ~ ~ ~ ~-~ Lei X00 ~ aEi ~~N ~~ ~ ~ ~~ ~~ ~ ~ ~ ~ ° a ~ a?~ °N-v c ~ o~~° c~ N ° ~_... ~ ~ ~ N a~ v,~ c ~W ~ c C~ ~ m~ ~ O V O~ y 0. N N =~ 7 LL N a~~= ~ X. V N C h- ~ O U ~ NUa~~arra ~••~ a~ ~~~ ~ ~ oo U ~ Latta c ° ~~.~ ca oo ~ ~ ~ W ~ v ~ c ~ ~civ~rn° c c c o ~ ~ ~ c~ ~~ ~ ~ N ~ ~~ a.~n U U a~n ~ ~~~a o aaa ~a m m c~ nU m~ ~o ~ rOOJ ~ ~Ow c ~ x > w W O W ~ ~ ?3 i a a z 4 W m i W U Z J ~ N ^0 ZZ t]i~v QzWo N Z N Z~] ~ ~-4~~ E ., WV¢ ~~ m~W~c ~a~~o ~ ~ ow'w~ NON ~ LL. ~ N ~ o~Q,. ^m -~'WaH U~~L d WILL. ~o wz ~ -. w LL. 0 J U N (7 _Z Z DD D U ~ ~ ap r ~ t ~ ~ E ~ M ~ v~ ,•~0] ~ ~ C ~ LLw ~ ~. R. . ~.:.. ~ a` r . N D ~ a3 ~ ~r M h c~ ~ ~ V Q -. ~ ~: ~ ~ : ~ ~, ~ ~ ~ -~ ~- ~~ Em Q : ~ ~ t ~. i ~ M O U~~ ,, C Cep O ~ ~ '~ t- 3 ~ ~ ~ d' D ~ ~ ~ [V D V Q ~ M ~ ~~ ~ - ~ ti C E ~ ~ M ~- m d -.y1- - ". ~ ~ r ~ ~, co ~~o ~ rn ~~~ ' h ti D ~A ~ ~ LL ] ~ r ~ ~ r ~ - N u~DOQ M D '~? Q~ N D 1A ~ ~ ~ ~NCMDM M ~] a - N r ~ 1 1. 1 M ' °v rno~° c~v ~ V ~ - M 'h C ~ '~ tD 00 ~ N i I~ ~ ~ d' m Q _~ :. ,: ~ m N v~ ~ ~ r m U ~ U ~ v ~~ ~ N ~ ~ c ~ N ~ ~~ ~ ~ o ~ N .~~ ~, c ro v ~ ~ L~ ~ 3 ~ .~ N U ~ ~ N~ ~ C .~ N v, C ~ ~3 't ~ ~ N D ~ NV?~ ~ ~- 4 Eti N ( ~U?~- ~o~ a~i ~~a~~ ~ ~ ~ ~a C ~ ~ mNQ~~a t ~~~ ~ ~ ~' ~»~ o ~ i~ ~ ~~~~~ ~~ clLtn~D (7 i~ ~c~ '~U ~~~~~c~ rav~4QU 2 is m ~, rn~N mom' L ~x~~q~~~s o F- ~ ~ ~ CCU o H ~ d °' 2 o ~-- ;~ ~Ui~ X00 QU m x fY W 7 W ~. ~v ti' N w r E 2 C3~ d K N Z 0 C C O (.} ~~ • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • J H U Q a w m Z J m ~ ^~ ~Z LL~.u`D Z 2 ~ N Q(~Zr ~WWM D> za~~ ~ Q U .-. U m~W~c ~Qa ~ c ]~u~ cU rn v N +~~~ ~! ` ~ J o~Q,. m 0 czar UW~~" W ~ lk. U} o WZ ~ `'` W W 0 w J U N ~_ Z 0 N ~~ C Wi ~v ti .~ t III ~' ~' ~• ~ N N N Q e•» p .~.. A m M ~ ~ ~ C D C7 r'-. ~ h f~ ~7 . r- w ~• N ifl ~ .•. ~ tD s0 ~ h h h ~ r. '~" ~.. r,,,, ~. N N N tty t4 M M oD Op c~7 c~ 00 M N r~Naooh N ~ r'' ip N iD r rt' r- ~ © ~ ~ t- h N r r 1~ M~ ~ r^ ~ u7 _ N % N • ' ~ N N `~ ~ ~ o ~. ~ r. ~ rn ~t tQ co h N ~ o o c N r m ~ ~ ~^ u~ r rn c0 t to ~ tD Q} M 0) ~ M ;ci ~ ~ N iV n3 r (rl t"~ ~r- C7 c+') e-~ ~ r t- ~ I {.~} N n h M to M c'~? N ~ f~ h tL7 ~- F~ 0) c 3 N ~7 = .~ 4? ~ D ~ C ~ C ~ 7 c ~ V ~ U 0 ~ ~ ~c V C E ~ y L ~~ ~ r a ~, ~- c ~, ° c ~ ~ ~ ~ ~ ~ a ~ c ~ ~~ ~, ~ _ LL ~~ ~ U ~ ~ a~ ~ ~ ~ _ ~ ~ ~;~~' ~ ~v~~ ~ v c ~ o~ ~ ~ ~ ~ c o~ ~ ~ ~~~ ~ ~ oNo ~ ~ _ _ ~ ~ C C •~ ro N Q} N ~ ~ f~ N N t!1 C C V W (~ C C N V~~ ~ ^ V ~ ~ "^ rN 'e X ~ C~F-Q~? ~ ~C-~N ~ U ~ ~ ~ ~ {~ aN~• a C N ~ ~ L ~ ^ W V ~ C C ~ Cl 0 vtC C ~ N ~ ~ i~ N ~ ~~a~oo~ ~ ~a~noa~ ;~ ~ o~ ~:~~a " N o~~ C C ~,~~ 'p ~ U o F- { ~ ~ F- 0 !- "4 cn ~ c~o~ ii ~ ~ ~ ,.~~ ~ r d ~ m ro m ~(j ~0 ~oo.°a SOW c c W W o x W ~ ~. ~ 75 ~ ~ ~ N ~ r ~- ~ ~. '~ ~ r ~ z~ ~ t0 N . o * a ti ~ ~ , j ~ ~ ~~ D E ~ - - ~ m .a :~ r N r . r G C ~ ~ `. N N ,~ ~, `~ N O ~ .: . . U ~ . J , ~ ~. ~ ~ ~: ~ .. O _ ~ ~ F J ~ ~. ~ .. o (} Q 'p :~ ~ n ~ m - Q ~ W ~ ' a ~ o v ° ~ ~~~ ~ ~ G] G ~ ~0] ~ ~ ~ ~ D ~ - ~ ~ W C ~ W D ~ ~ U ~;,, ` Q a ~ R , ~` ~ ~ o ~ ~ ~ ~ . J Q m N +~ ~ ~ >: + '~ ~ ~ Q ~ Z z ~ o Q ~ ] , t iu-o ~ N , dzW Z - ] N ~ © r ~ t ~-~ t ~ ~ ~ ~ ~ ~ QWWM ^ ~ ~ C ~ ~~ p ~ , Zz~~ ~, ~ ~? Q mo~o~ ~ _ zW ~ ~~ , C~ .~ .. w C4 C ~ ~ ~ ~~cn •~ o ° ~ - O~d~ m ~ ~~~ ~ HzdL U ~ : - z m ~ ' ~~ wz ~ z.. ~ ~ w ~ ` W L~ C - ~ ~ t r s r t~ t ~ N ~~ ~ ' ~ :~. o C .v W ~m J Q ~ ~~ ; . W U Z Z ~ ~ ~ ~ m rn ° r ~ r ~ c m ~ E ~ ~ ~ ai ~ ~ N N ~ U ~ ~ U 0 ~ V Q} Q t~ ~ C•~ ~ tl1 > C _ ]N ~ ~ (~ ~ ~ j U N C~ ~ ~ N ~ ~(/y~ ~ ~ ~ ~N~ ~ ~-- ~ ~ GJU7~-- t ~ p !f" ~ ~ ~ to ~? fY ~ N a ~ N {/~ a ~ ~ ~ ~ ~ Ur to a V ~ Nom' N pa, y ~ Q. ~ ~ ~ ~ ~ t~ CA _ o~~~o ~ ~ ~'~Gn.v~oo ~ ~aU racnooU ~H ~Uii~^o aU ar fr x W rn a a~ z O O U 76 Q U Q Z Q H W m i t!1 W U Q J Q m (~ oa Zz 1L LL' O QZWo Q~z~= OWwM ZZW~ Z="~ ~v WVQ a~ oa~W^ c ~'QN~o OW ~ WU .~. •-~ NON ~ c~ ova} m ~_°zo~r UW~~ 0 W~LL t~ 0 WZ ~w Z W W 0 W J W U N Z_ Z m 0 ~ ~ i i ~ ,~t~~ b4 ~~~~~ ~ ~ ~~~~~ CO 7 D E a~ o~ C c O U O J {~ C 0 Q C y N~ LF. L ]_~ C' C N CA ~ o z V ~ 4 :-; m ~ ~ IY ~ ~ U ~ ~_ ~ C ~ N ~ U ~ 43 C C~~ U Q3 N 0 :r C C N U? ~ - ~ ~ U ~ ca vW L ~ ~ ..o a°~°~' ~ a o~ ~ULo~~~c~ V ~~=a~noo~ o v~U H C ~ QU K W 'tf' ~D r h d' e- m M N v h r ~ ~ ~ ~ ~ ~ ~ M ~ N N N CD ~D ~D ~ p p ' ~ ~ coo °p °o °o ~ e- e-~ M ~I ~D ti N c .N ~ _ 0 ~ C _ ~ ~ ~ t' C ~ ~ a N ~ o a~ N ~ N o~ ~ ~ ~ ~} ~ ~ ~ ~ N ~ ~ U! ~ N C C LL' r~n,C-N ~ ~ ~ a C ~ =~L ~ ~ W ~acn000 ~ H ~ al p M d' N M h N .-. n c~ ... rn m N .. o F D v M M .. co °o .. O T O r ... .. N ti ... 'v °o M r ~ :-; ~ N C N N ~ ~ ~ ~v tnc0 µ- ~ V ~ ~ ~,x o~r~on ~ W ~ ~ ~ ~ • N C F- H Q1 C .C ~ C O O? c m ~a ~ o ~ o o ~ ~0 s00J r.+ W W ~ 0) ~ ~ p p M ~ '~ d' N N ~ r eW N c"7 D Cr! ~ M o N I~ p e- d4 1~ N ~ ~ o c~ i .~ 0) ' ~ ~ ~ c"~i cw1 ~ ~ tf} ~ ~ a°a CO 00 tD N ~ tt C8 tD ~ r ~y f~ . . ~ o ~ M ca ~ N ~ ~. i ~ G co cG .. ti co p ~ r N M e- r- c') N '~' N N ~ f~ ch N M a i• M ~D ~` N b4 ..~ L N C C ~ C ~ ~ ~U 7 0 C w- C ~ M Q1 U ~ r ~ ~ j ~ ~ ~ ''` 0 0 ~ N o ~ ~ U U C ~ ~ 0 C ~U N ' ' ~URi~ qNJ ~ ~ ~ C fd l~ ..' ~ o ~ ~ N ~ X m ~1 Ow ~ ~ ~ w LL iL 77 Q U Q W [0 N U QZ J Q ~O ^Z ~LL~ v. v ZZ~~ Q ~ Z r ^ rWn W M V ] L Z¢~~ Z Q V "D WU-~uN m ~ W ~ C ~Qa~c ANN cU .-. ... N~~ LL~N O Df"'Q}. m ~°zas Ua~ ` 0 wow .z No wz ^~ z w w 0 J z_ Z m 0 0 M~ocoMo~r ~ ~r~no as M r•~~r~v~ v O 0...~ u~NaMti~iD DGOOI~ONO ~ !~ 'd"rnN (Qrr o D N r rtiNaoO r~O1~30 Q) O O ~ ~ ('~ cD N cM Qi !~ cM oo t: Oi cD ['7 tci N ~ ~' c0 ~ ~ O M tt 00 N D `-' GQ C~] e- 00 N e- 00 0 ~ M `~ M ~ C LL~ rNOCOMo~ co ~n~n~v ~t v cocooM~n v Nr~c7o0~~[}r v ~oOti M u7 DMrQ~h r oNM~NON co ~aoNO ~n oQ ~nr•rn~-.~ c~ _ (~ lfj 0) tD ~ N I~ d` QQ f'~} N M M N r ~D G1 O in D N oMOMtiMM ~ c~ v M M r~~nNOO a~ L1 t0 t!? O N GD ~ r- D N ~- r cY} 1` Q ~ o ri ~= M ni ui o0 r (V ~aovvoov N a~v~o c~ rn mo~ti~ ao tiaoo~~nvo~n o a~v~nti N ~ ~-~c~~ti o +„~ 0}('~NI~NON GO OdMO ~!? 03 I`ND~r (D 4} C~NWO('M~Q 0) ~chCVM C? ~ e-N~~7i~ Qi a~mco~co~~ ~- ti ti ~ M vvvoo a~ ~ m (~~N ~" Ob h ~ M Lt') 01 r- r rNrrD M cD 1~ Qi fH 1 1 1 ~°~~ r ~~° rn `~ n N N v ~ v • ~ ~ ~ r M ~ ' W~ i i i h e- In Q ~ M r ~ ~ M ~ N ~1} N ~ ~M ~ ~ Q r ~ Y O M ~ O t '~3 N O N E3 ~~ ~ m Q E v L i H ~i ~I of io D LL N N m L U C ~ t U ~ ~ ~ N C U E C ~ to C ~ U N ~ ~, O N E ~ a: ~ o N ~ ~ as C cc ~~, c .~ O N C E~ ~ ] N N .O N 4 ~ ~' Ny ~ C N O N ~ {G ONO ] (~ C GiL~~ C w-• ~~ ~ C ~(n~- N L L L c o~ ~~~ ~ ~ ~ L L r°n a~ a~ ~ y~~~~ ~ (7 N•- ~~ aN a~ a~ ~~~~~~ _ N o~royo ~' ~ L~caN00 ?jai ~ ~U .caN00U °~ a~Nmvma~ ~- ~X~~a~~~r v H ~o~C7 o ~ ~ a = o ~ c~a-.rc.~a..r ~I- ~Ui~ ~^0 c~ QU x OC W ~i m a x Z 0 c c U ~8 J U Q Q W m F W Z J a mo ^z z ~~v Z?~N ¢r~Z~ Z~~ as _a~~ Z Q Uv U_ m mZWa ~Q~~c ~W ' WU .. N~N~ o~ay m ~°zar Ua~ 0 WZw cn 0 wz ~~ z W 7 0 J O i U Z Z m 0 Ma~av ' h N In ~ N h 00 rnh~n~o 00 N I~ M r c~ i'r1 M e~3 n 00 "O O ~ ~ rrp u7 oD u~~I~MOD O O h p h ti NCO C~ 'tt~t0 ~ h ~ M(h~CDGO O ~r MN h ~ N ~ D ~ p p a p N C V ~ O M N M 03 O r ~ r ~ ~ r to r rr t~ cD O 07 0)hOh~D N ,~- W M~ W O 000)0)t!?W M M lf? ~, O M O O O (DOO O t. tfi N CD h hMhGD1A M hOOe-gyp ~0 0} c'~ ODO M Op "~t ~GaODN~ M1n~rM ' O 01 c'~~~r-~1? 1~~M~(D h E~7 ~ O tD ~' hOQ NMI GO O O N ~ ~ ~r'to~ O ~ hMCO h h N OrD M h ~ ~ N `.' d~ ~ ~ N~ 0 0 r"Mt171~N 0) O 00 Q D c7 O nN~Dd7O D t0 Op h {~0 N O D' t0O ~D (p N D r r 0} !A h 00 +r r c~ In h~ O (D O r O O e- OQ M m cv ri cv of hODrh ao h -= oo to ti ~ ~IOQlOI` ~ co ~ h N ti o NM of N o N ao O d' iA N ~ ~ ~- M Q~ cD O r t'~ Od D r Q~ i~ N ~D r' N e^ N N ~ ~Ci ~ ti M 01 r `~ Gp 1~ e- ~'- r w *,,• r ~ ~. h i v ~ ~ v ~ ~ e- r ~ r ~ r ~D N ~p N ~ N ~ 00 QO ~ CD 00 ~ ~ r r ~ r e- r N O M ~ ~ N [ V M M c . N c . 2 L to Qi N O ~ ~ "D C Q1 ? O} C = D1 ~, ~ U U ~ U C E ~ ~ L ~~c m N 0 N ~ L a~::~~ ax OU O V v C aZ ~ 0~ U .~ ~3 ~ ~ ~c p0 ~N~ ~~~ ~~~' 000 c~ ~ E ~ O ;C OWN .~ N ~ ~N ~ 0 ~ ~ AK O N N AOC ~ 0 C C~~ N~ r11 0+r C C y{n]- i ? Q} ~ N N N "U C NLI~~-- C ~ C N U W C.-. [n C C N ~ ~"0 U C N C'V ~ ~ ~ O ~ U D N O a ~.. ~. y N 041 '- ~ O p _a ~~ ;~ ~ N G) 0 •- ~ X N~ ' ~ F.. }- ~ O C O .U ~ V~ N NU ~ ~ a ,= a N •• X 0 7 'rte' +r (~ U ~. art a C O 0 .«• +r ~ ~ W V ~ ~ C ~~ oyrn~ C C C D ~ ~ N C .~' n} C N C ~~~acnoo~ ~ ~a~nooU ~ ~ o~ ~~.:~~ o~~ ~ ~ ~ U ~ ~ ~ ~ .. L. ~~~ I.L. O y C ~~ N 0 0 ~ m _ c0 m C ] aU ~ 7 ~o ~ d d ~ ~oo~ N ~ ~. how 3 w w o w w ~. C 0 E E ~. f, N +~ a~ cEa O 2 i~ °o w U 79 DEBT SERVICE FUNDS Tax Incremental Financing Bonds - To accumulate monies to meet the required debr service reserve for paymen# of Tax Incremental Revenue ~TIF} Bonds 1988 and the TIF Refinancing Bonds of 1992, which are serial bonds due in annual install- mentsthrough 2005 and 2004, respectively. Financing isprovided bytrans- fersfrom the Tax Incremental Financing -Downtown Fund Capital Projects Fund}. Redevelopment Bond - Studebaker - To accumulate monies for payment of Redevelopment District general obli- gation bands, which are serial bonds due in annual installments through 2006. Financing is to be provided by an annual property tax levy. Redevelopment District Bond - To accumulate monies for the payment of Redevelopment Authority bonds issued to refinance bonds issued fvr construction of a parking garage facil- ity, bends issued for central development area land acquisition and con- struction of public impravements, bonds issued for airport development area land acquisition and construction of public impravements, bonds issued to purchase the Palais Royale, bonds issued to refinance bonds issued for construction of Century Center improvements, bonds issued for renovations to the Morris Performing Art Center, and bonds issued for construction of the College Football Hall of Fame. EDIT Bond -Plaza Garage -Tax Exempt - To accumulate monies to meet the required debt service reserve for the Series A, Economic Development Income Tax Revenue EDIT} Bonds of 1991. EDIT Bond -Plaza Garage -Taxable - To accumulate monies to meet the required debt service reserve for the Series B, Taxable Economic Development Income Tax ~ED1T} Revenue Bonds of 1997. South Bend Building Corporation Debt Service - To account for debt retirement of the Building Corporation's Mortgage Bonds. Funding is provided by transfers from other Gity funds. 84 t7N~ti N C7~ ~ ~ N ~ N N ~ ~ t' t0 flD ° ~ ~ aacv v a v ~- ~ ~ ~ ~ ° ~ c ~ ~ N n ~ c m ~~ ~ ~ N ° cv ro o o m 0 ~ U p~ ~ ~ ~. ~ tp ~ ~ ~ ~ ~ ~' °' o ~ m ,o ~ m ai ~ m v m o m ~ ~ ro ~ ~ ~aC~ ~ 0 w ~ ~ ~ ~ ~ th M z = ~E ~ cn LL ma ~W ~ ~ ~. ~ U d~ ^ W ~ Z ~ W ^ N ~ rn cno ~ Z H ~. ° ° _ n ~ oo cv ° W v ~ ^ N . m ~ ~ ~ •-• ~ Qs v ~ W ~ y •,~ 1~+!- cv ti aaW~ ~Q 0 W U NU ~ +~ C ~ N t0 ~~o E ~ ~ h ~g a' ~ ~ ~ ao ~'~ ~~~ ~ ~ U~ C7 mm ~ - Z v ~ ~ z ~ ~ ~ ~ a~ o ~ o, N a~i ~ ~ .. U ~v~ ~ o °~ o °~ M; ~~a ~ ~= m V C - ~ ~ ~ N U C ~ C ~ N Lfl ~ ~ C •~ ~ ~ ~ ~ LL. II' ~ W ~ ~ C ~ ~ -~-~ j ~ ~ '~ ~ ~ ~ ~• ? Q" ~ .t1 ~ J N U - ~ N N U~ ~~~ C m U ~ N ~ ~ ~~ ~ ~ ~ ~, ~ ~ ~ t~ _ ~ ~ ~ ~ p~j m `C N ~ ~ ~ ~ = N ~ ~ ° Q ~ ~ C m ~a ~ ~ ~ J N ~ ~~ ~ o ~ ~ ~ o Q U C C F. :.a J ~ k- g~ cvrnti ornrn N rn morn m~N °~ n ~ c~c"vvo c~a0~r~ ~n rn ODN Irv r N O u~ ~~ 'C1' ('~} ti N r Cr} (7 N (D N cn vvm Oa d? r M GO ~aiao O N `~ ao f~ ~ O c~N~m N N N N cv fi7 M~ N N ... 41 ~ C ~ ' ~ ' N M ~t 7 ~ ~ N O ~ ~ ~ 0~0 ~ ~ C 0 . W ~ OD ., N ~ n iD to O V ~[1 a0 CO C~ N ~ N N O N ! ~ C { N N Q O r aV] r C7N ~ ( D ~ ~ L ~ v r ! ~ ~ U Q .. . ~ W . ` U z ~ ~ ~ •' ' ~ e- ' h ' ' ~ ~ ' ~ ~ ~ c M a ~ ~ ~ (D v N M N ~aC~ Z ~ ' t r W Z " N ~ +' .~ ~, ," , ~ 1[1 p} l~7 O ~ h ~~ (D N ~ r i r W {7 -p ~ m ~` 1~ ~ r o0 ~ D ~ N of Q o N rn m ~ ~ w ~ '~ ~ U p~~ 1- W W p ~' r- (r? ~Z^ L N am ~ r ~ 0 0~ ~~~ rn ('~? N `~.~~ ~` O ~ ~ .. ~ Q .a ~Vjt]i ~ ~ U ~~, ~ ~` ~- _ rN ~ ~ ,,, w : ~ . ~ ~ ~ WW ~ ~'~ W oojU^ ~~ 2F-]~ ~ ' ~ '..' ~ ~ m ° OW~w ~ ~ m cw vc a ~ N N ~` : 0WW} ~ ~ ~ co +n~- v 1~ ~ r ~ a~i m W ~ U -~ ~ m Z o ~ ~ - W LL. ~ W ~ r ' N {p N {p ~ ' ' ' ,-. ~ r ,~ ~ +~+ m N N LD C C ~ ~U ~ ~ (~ ~ {~ ~ ~ r ~./ ~ . ~ W c~ W r N ~~-+ r n V Z C rn ~~ Z Q ~~ Q a a w ti./ .~ ` c U i ~ :-: ~n m Ctl N C~ N N C C a LL C U 0? a~ ro c N *_' ~ ? C D ~~ ~ ~N V m ~ ~ r N ~ ~ ~ C ~ ~ (I) ~ 0 ~ ~ C = a~ N 'p N ~c~ G as U W ~~ L~ N C c~ccLaOp~ U C N ~~uv~ ~~ a~i ~ ~~° v ~ '~~ rn ~~~ my '~ w ~ m LY r1i' n.~C W 4;. '~o~rn ~ c ~c~ u~ +~' ~ ~ 0 C ~} y ~ ~~ N+a.M`D N 0~~ ~W ~~L~ t° ~na~~ ~ Nm ~a~aa~,, eta m~ cX+~~ ;~ =o c~ n ° ~~ ~o ~.abv~ ~oo~~ ~+~x pow v ~'~, ~ . w w +'L+ o X w 7 ~ ~. ~ e- {'~ U 0 c t0 m C 82 CAPITAL PROJECTS FUNDS ~ (Continued) ~ Tax Incremental Financing - Downtown - To account for expenditures for public improvements in the central business tax incremental district. Also, operating transfers are made to debt service funds to meet debt obligations as they mature. Financing is provided by property tax proceeds in excess of Chase attributable to the assessed valua- tion of the property in the district before redevelopment. Tax Incremental Financing -- West Washington - To account for expenditures for public improvement projects in the West Washington Economic Development Area. Financing is provided by prop- erty tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. Redevelopment General - To account for eligible redevelopment activities in the Studebaker Corridor financed by proceeds from land sales or leases. Tax Incremental Financing -Airport - To account for expenditures for public improvement projects in the Airport Economic Development Area. Financing is provided by property tax pro- ceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. Equipment Leasing - To account for proceeds from capital lease-purchase agreements used to finance major equipment needs of the City. Morris Performing Art Center Construction - To account for construction and related costs of the Morris Performing Art Center. Financing was provided by a 1998 bond issue. Construction was completed and the fund was closed during 2001. Century Center 2001 Construction - To account for construction and related costs of improvements to the City's Century Center. Financing was provided by a 2001 bond issue. Morris Entertainment - To account for donations received by Morris Entertainment, Inc., a nonprofit corporation formed to solicit donations to finance improvements to the City's Morris Performing Art Center. South Bend Building Corporation Construction - To account for construction and renovation financed by Mortgage Band Issues. 84 CAPITAL PROJECTS FUNDS Emergency Medical Services - To account for purchases of necessary equipment for the Fire Department and Emergency Medical Services Department. Financing is provided by ambulance fees. Goveleski Stadium Capital- To account for expenditures related to the maintenance and improvement of the baseball stadium. Financing is provided by a portion of the City's per- centage of Goveleski Regional Stadium revenues. Zoo Endowment - To account for construction projects at the City's zoo. Financing is provided by gifts and donations. County Option Income Tax - To account for the City's share of the County Option Income Tax ~COIT~. Expenditures include land improvements and purchases of motor equip- ment. Park Nanreverting Capital - To account for specific revenues used to finance capital improvements at the City parks. Cumulative Capital Development - To account for expenditures relating to the purchase or lease of capital improvements in the City. Financing is provided by a specific property tax levy. Cumulative Capital Improvement - To account for state cigarette tax distributions used for improvement pro- jects. Economic Development Income Tax - To accountfor the City's share of the County Economic Development Tax. Expenditures include construction, acquisition and related costs for econo- micdevelopment projects. Cumulative Sewer - To account for financial resources for the construction or repairing of storm sewers or sewage disposal plants and sanitary sewers. Tax Incremental Financing - Sample/Ewing - To account for expenditures for public improvements in the Sample/Ewing tax incremental district. Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment (tax increment). Morris Performing Art Center Capital - To accumulate monies for major repairs and capital improvements to the Morris Civic Auditorium. Financing is provided by a surcharge on ticket sales for events held at the auditorium. 83 ~ ~ ap I oca ~ p l ti ~ r r r pp ~ ~ ~~ rn ~ ~ ~ '~ ~ ~ ~ N ~ N ~ M. ~ f7 ~ ~ ~ ~ E ~ o N ~ "' U '- U ~ ~ ~ ~ C ft] ~ 0 ` r 1 I ~ , E I i ~ r ~ O ~ ~ ~ ~ ~ a~ ~ N ~ oa ~ CO c0 Q (D iD ~ ~ ~ ~ ' a~a aka a'`ta ago ~ I~ ~U ~ U ~ ^ ~ ~ ~ 7 ~ C r.. a} i 1 Q) N ~ I r r r r ~., ' ~ I r I r r ~ o N ~ ~ ~ ~ ~ ~ ~ ~ m ~ -~ ; ~ ~ N ~" a N cU 0 N ~ ~ ~ ~ ^ Z X N ~ 1~ r U) ~ ~t7 I r r r , {r~ . ; Qp 1~ {~ D O I,n D r (~ l!? O N O ~'r7 LOO ('r? (D ~ (~ ~ In Lfl ~ ~D In e- In ~'1' tD e-~ ~ D (~ _~ ~0~ ~ ~~N ~ ~ M~ Q F- ~ ^. ~ ~ ~ ~ ~[} t0 Cr? N ~q N ~ U U ~ ~ ao ai ri rn ~ ~ ~ co ~ W c z~ ~ ~ ~ a s J ~ 00 t r r Q) l r r r 1 Qp `" i l e t r r ~ ~ ~ ~ Zo ~ ~, m ~~ ~ ~ o N ^a ~ ~ N N ~~ N , ZQ N 0 m vm ~ ~. W HW~ ~ ~ ~ ~wE ,I ~ o= ~ N N ~ (D (p ~ r N ~ r i p i r N I I 1 ~ r 1 I 1N lNlf LL W ^ ~ ~ ~D i0 ~~ o~U ~ Ua U m ~ ~ ~ ~ a Z ~ r I~ r r 1 1 r ~ ~ ~ I r p r 1 ~ r~ ~... m ~ ,.,,, N ~ N ~ N Q O Q , ~ `` ~ ~ ~ ~ ~ ~ o ~~ ~ U ~~ ~ W ~ ~ ~ N ~ ~ ~ U ~ ~ ~ N m ~ ~ N ~ C ~ C ~ m C > m ~ ~ ff ~~ ~~ ~ ~ ~ G N ~+ n ca ~ i ~ N c ~ m a~ ~ r y~~~ c~ ~'~'° . ~ ~ gar ~ ~ ~ ' U ~ C ~ J ~ N ~ LL C ~ .~ ti o "Cf 'p ~ vi -o C ~ ~ ~ V ~ ~~ OG= ~~~~jL ~~ ~ ~ ~ ~ c oc~U ~o~~~ ~ ~ O ~ ~ (~N~ O C. ro ~ ~ ~~ a ~ ~ ~ ~ a ~~ v~ F - m N c F - ~ ~ ~ ~ m :~ :~a^^=^o a i ~~~ ~ ~.~~~~oa~° o ~ ~ ~ Q v ~~-~ ~~o ~a H ~ ~ ~ N N (} C (~ C c J rn a Z 0 c 0 U SS Z w Q~ Z~ Qa ~ J r .H ~ ZQN~ WUm ~ m c C h-~ W .o ~ O _ ~ V ~ ~ ~ IL W ^ o~ ~Z ,~ UQ CO (~ Z_ Z m C N a ~ o ~ 4a ~ ~ ~ 1 C X ~•~N ~ y C ~ V ,C C LL ~ 1 ~ C 0 ~ ~ C C U ~ o L ~ ^ L Q} .~ ~~ ~ ~ oovn ~ ~~U Q.. Q ~ + ._ N ,~ W U ~ ~ m ~ o U =_ C LL ~ ~ ~ ~ ~ 7 ~ U U ~ o n, ~ eOE W 4~i o ~ C Q ~o E i E 1 0 ~~ ~° v ~" N 6F} ~t~rn 1 i m ~ o . ~ `~ N ~#. N I r 1 1 ~ ~ GO{D h Ca tX} p ~ {ry N p O {D W p p) 1 1 ~i rr- ,; ~ ~ 1 I ~ 7hN Q~ t "~ h h ~ r r r - ~ ~1 r~ I 1 1 i i E N N ~ C 0 ~ ~~,i ~R 1 E i ~ 1 1 ~ 1 w rn v N lCi r- M °~ M M ~~ LD Q v~ [V ~- 1 N ~ ~ ~ ~ ~ N tV h~ oa {~D ~ N ~ I N N ~~ Q1 r N N N r m ~ C ~ m m ~ C j N ~ ~ = ~ N ,p ~ ~~ ff ro~ i n r ~ i ~ ~ ~, a~ w.~a~ ~m ~~. v ~ c ~ . ~ ,,~~~m~ - ~ s~~~~c~N'~° ~ c~a=~~~ ~ 'vi vi U v~~~ c~°?~ °~ °~ - ff m v ` ~= ~ °f _ ~ ~~a~~ ~ ~ ~ ° ~ ~U ~ c ~ ~ ~ ~ v o a i ~ ~ ~, m = -o r n ~ ~ ~ ~ ,.. o 0 mN~rnN~~~ Nvm~~~mmo Q ~ ~. ~ ~vo~~a~+~ 4U~=^~ arc ~~~ ~+~~v~on.+-~ o ~ U ~I-d ~~0 ~a t- ~ ~ ~. (V rn r~ N D N C~3 "~ ~= ~- r ,~ ~ _ e- ti D (V M!s N N 0 .. i .. e~- c N ~ m V '0 (0 ~ ~ ~- m ~ ~ ~ c~ ~i m 0 0 ~ J ~°- a v Z 0 C C U ~6 r~ornNV~v~-cv rnrnomti~ppv~r N as N~r~N.~ov rmcoocac~ ~ r aoo coo ao co cv aol (OOC70Q}I~C~N M ('~ NNtDI`lntC) N NQ) r C7 N N M ti N t~~ OD rl('} rr-In~j ~ ' NtiNNM~ ~ N~r C~r1 ~ ~ r~ ~ r' N ~ lf} l[3 Op ~ T- ~ ~ N Ott r OD O r ~ ~D ~r r D C7 r ~ bg b4 Ef} t~9 l~7 (~] ! to ~D ~ F Ln ' O N ~ r ~ ~ - ~ ti N e- N ('~ ~ ~ W N M o ~D D { h ~ O ~ ~ N N (+~ ~ ~} ~ ~ r ~ D r D? !' O r W O W r m r ~ e- r ~ r r ~ r N ~ ~ - ~ bf} ^ Z ^ ti~ ~~~~~ ~ i ~ D ~ ~ i i ~ i ~ N D N a} ~ p p ~ O D N ~ ~ N ~ ~ ~ ~ ~ ~ U W ~ Z ~ ~ ~ ~ 4 a p `~ ~ ~ ~ ~~ ~ ~~ 1~ #. Z r ~ o _ _ ^ ~ z 'No a W( jm ~ m ~ C C ~- W ~ ^_ ~~j ~ N ~ ~~ U ~ ~ ~ ~ ~ i ~ i E ~ p' ~ i i i i i ~~ et l~W^ = O © ~ O ~ Z - ~' *~ ~ ~- ~ u , ~- g ff~ UQ W m (7 ~ w Z ~:= Z ti ~ ~ r i i i ~ N D tD N ~ O ~ CND to N {D r ? I~ ~ N N ~q + a D ~V ( C~ ( D ~ ~ ~' ~ ~.--o ~ ~ o v r• ~ orn ao ~ co ti v ~ rn~ ~= ~ o0 ~- 0 ~ ~ ~ ~ ^ ~ ~~ ~ o~ rrn ~• n CLL ~ ~ ~ ~ u m ~ ~ m ~ ~ ~ C ~ ~ U ~ ~ C ~ i~ m ~ N ~ ~ ~ ~ N ~ C m ~ C C ~ N ~ ~ Q ~~ m N ~ ~ ~ ~ ~LL = ~} ~ ' ~0 ~ ~ a~ ~~~ v ~ a ro C m ~ ' m ~ ~C~~•~~. s~~ ~ a~ c~a~~ n~ ~ -a ~ ~ U N U ~ ~ v J ~ = Q1 t~ C U D G ~ U l~ ~ ~ ~ ~ - L ] L m m~~rnN~~~ rLn~oLC '~n, Q in ._ ~ ~uo~+~a~+~ ~QU^~^~ mC `~~~ ~ rNn m ~~c~~~oo-~° o ~ ~ ~ o Q U C~ Q = J Q=~ F- J .~ LL. F- 07 ~ C m N t' F O N .-. I ` .-. 1 m +~ ~ M ~ t!1 O N N N O ti D DI 0 ~ O ~- , ~ ~ D ~ N ~D r r ~ m N ~ ~ M ~ U ` .. V U E ~ ~ ':: ~ ~ ~ .~ ~ d} ~ N h h O W h i0 ~a 0 o o°, ° D ~ ~ r ~ ~ ~ O ~ {~ ~ M.. , .... ~ 'r` r w U ^ U ~ ~ Z r ~ # (~ ~ r N ~ ~ N Lf~ Y ~ _ ~ ~ M ~ 0 ^ Z ~ ~ c0 y ~ U ~ ~ N N N ~? 0 M ~ ~ o Z Z ~ '. ~ W ~ ! r r ~ O Chp N ~ N ~ !~ N r ~ ' ~ 00 ~ ~ ' p C7 p Z ~ ' o 0 Q :" ~ N N h ~ O th O ~ fV C~ [V 04 ~ N ~ p 2 , , ~ .: cD ~ r N o0 c+n GD N U `"f ~ ~ M ~- ~- c~i ~ oD ~ w W O a = N -+~ ~ z~~, _ ©^ Z ~ ~ r ~ ~ N (Op ~ ZZ~ ~ Q IL ~ ~, ~ ~ N N ~ ~ ~ N ~ N Z ~ ~ W ~ m~Wp ~~~ ~ ~ ~ ^~ ~' C Z a W r t r r ID ov O h O h ~ flD ~ ao I~ N ~ NWJ ~ ~ O ~ "~ h ti ~ t0 ~?CH ~ W ~ ~.~° ~ ~ - N r ~ ~ ~ .~ M .~ °? d } o ~N~r ~~ci ~~ c ~ ~ W ~ W ~ h i i O o M ~ ° r, r ~ ~ O~ ° ~' h~ r o ~_ ~, c v ~ r O ~ ~ u.. a ~ v ' ' ~ ~ c°a a°Di o0°i cra uDi r °~ °~ Q ~ 0 ~ D O 1~ h N N W W ~ ~ ~ W H a ~ ~ 4 Z N Z C ~] ~ Cn ~ `.._ L U v ~ m ~ ~~, .. ~ =o ~ ~ ~- U r aci~' ~ ~ . mv,~ p "~ C V f/J /~y ~ LL ~ N C O Ua ~ V~ (r L Z r N ~+ L 41 .~ ._ ~ ~ ~ ~ ~ ~ ~ a ~ m a ~ °~~ ~ c u C W = ~' ~ ~ p ~ U W O C C D a U m C ~~ ?~ ^ EN Q ~ ~. ++ ~ c V - ~ U ~ ~ x a ~ •U ~ ~~ ~ ~ ~ ~ ' L ~ mN c ~ ~ a W nt ~ a~o ~ ~a~ ~'~ ~ ~ ~ w ~c ~ ~} c~cN ~~~ ~ a~~•*-' ~-o cff W c ~ iri N ° vy ~n ~, ~ ~ X ~ ~ ~ cr ~" ~ ~ ~ ~o a N c ~ na c ~ ~ ~ ~ ~ ^ ~, ~- N ~ c ~r ~a ~ ~ ~ c ^ `. ~ c ~= a ro m a c~ m ;~~c~_=oo a~ ^ ~o room pow ~~~, ~ w w 0 w ~ ac ~ a a a C 0 a c c 0 U 88 (~ N N 04 ~ N O QJ G ~ a _ w ~'' {~7 f7 rr ry~ V `~ ~ I .. ~ ~ C ~ ~ 1. f f f. Qy M ~ ~ N 01 N ~ ~ ~ ~ ~ ~ l'7 C7 C~7 ~ ,C t ~ - N N N N ~ C i U G C LL ~ ~ Z ( ~9 ¢ J ~ ' +~ C f. f ~ ~ N N Dll~ ' lOf1 ~ t0~ ~ ~ ~ N 'r` N ' ID ~ ti ^ ~ ~ •~ ° cva uvi O ~J] ~ ~ 1~ ~ D 'a' ~i ni v o0 o 0 0 00 Z H~ c~ ~ h ti N ~ N •r p N N ~ ~ W U~ 0 C ~ ~ N r. ~ : M ~ Z ~ ~ W Z °? Q1 f f ~ f~ ~ co ~ cr7 ~ c+~ o M Q c ~ _ 'N ~ ~ ;«~ ,. ` ° ' N D} n ~ ~ m M ~ ti ~ ~ = L~ ° U ° ~" ~» r ~ ti c~ ti ~- `~ U ~ ' C s n ~ U ~ ~- ~~ ~¢ Q = v Z~VjN ±~ ER Q O O~ 1a f :' ~ ~ ao ~ fn M m M co Z Z ~ a ~ ~ 'C c 3 ~ M (~ M t~ 00 ~ Q11.~ © N~ - C X ~ .- W O~ U~ ,~"' ti ~ f~7 ~ ~ N ~ p~ N ~ f. N GQ h N ~ I N O , LA W . W W O qUj 0 H~~~ ~ N Q3~~Q C CW ~ r~p~~ ~ ?o ~ a cU Z ~,, ~. o ~ , ; ~ f ~ ~. E ~ ~ NaQ a ~ N N ~.X~m OWa~ • ~~ ~ c v ~ ~~ ~WU= ~c°l~ Up ~ U W W ~ ~ c x u cc o~ ua ~ v ao o 0} ~ v M ~ N O ~• ~, ~ ~ ~ ni 0o o N rn N i N in M v o s D O a m ~ ~ ~ ~ v> r •- ~- ra v ~ v a v m ° F, C O ~ ~G (0 ~ (~ (~ ~ t0 N N ~ m ° (r? r- ~- ~ (~7 (r7 W W C W ~ ~ tf} N Q H Z_ ~ Z L ~ ** -~~ .J j °' o = C U ~ " • L u C ~ .. N ~ ] tCO s ~ ~ = O W ~ ~ o C C lL +r ~ ~ cV ~'•~~-' n ~0 ~ ~' ~r ~ ~' ~ ~ _v • ~ m Eu ~ ~ ~ oa o ~~~~ ~ ~ o°~ N- ~~ c ~ v ~ c U c ~• •• G! W p ~ ~ - .. U w ~~ (~ C C O ,., o V C S c ~~ m +~ ~~ ~ m o- a~ •U cH~ ~ c m •U m~' ~ ~} [ ~ ~ o ~ ~' ~ ~ X W ~ C C C C O N ~ •C W O C ~ N C ~ ~ ~m ~ o ~ ~ N ~~ n o ~? c ~ ~~ ~ m a ~ i ~ ~ X ~ ~ ~ cr c ~ ~ a c • r id c ~ ~ N ~ ~ a~ ~ c ac ~s ~ ~ m ~ m ~~t~ O~ ~-~~~^o ~ ~ w ^ va ~ o .o ~. ~oo~o ~ x Xow ~o ~• x ~ ~ ~ w w 0 w w~ ~. 41 a C O G O U 89 i N U Z Q m ^ Z W Z N Q U W r Z ~ N Q ~ 0 ^^Zt+~ ZZ¢~~ ^ cA ~ .. wwUa~ Gp]W© c =~0-~~. ~ZacU O W J W •.r ~X~~ OWa} ~WUr U~ Z o w LL ~- Z W ~- a ~- z z m Q .r C w a. ~ ~~ m Q J W `m ~ ~ •C O U (- L1 ~ •i U C Q C u~~n~rnm r n vua h rn N NI~?(r} N o~ o0 ~ 1 ~ ~ ~] r N GOO Q `'" V~ v ~ Of ~"' OD ~ r r l0 o~~} ~ r tU ~'r1 err (Q r ~rn~D~oro~ d' ~t7 iQ h ~ rn ~ ~~ ~ n N ~Nti ~ ~ ~ ~ M ~ ~• O d' ~ v h rn N v u~ fV n ao ~D N ~n r r rr r. .~ ~ ~ 6F} i 1 1~ I J ~" ~ ~"` r {0 1 v ~ r r {~ ~ Q~ 01 r +- O N N lff !f1 {~ r I!? l17 (~ r N 1~ O ~ ~ W ~ N ~ N NOh (gyp O ~ r r N N N 0) V7 iA '~ '~ ~ w !~ N N 64 ~ ~ ~ ~ N N ~ "~t M M r ~ j ` ~ p~p ~ ~ :. ll] 'rt D3 N N n D1 N tt ~- ~ h 00 n op .. O .. N ~- ~ ~ ~ ~~ N ~ ~ N ~ 1 1 N lp .-. ~ ~ 4 N ~ ~ ~ ~ ~ ..• 64 dg ~ ~ i r ~, + ~ ~ - 01 O GO ~ N ~' '~ ~ Y 1~ ~ h (0 LD 01 .- r- .: °~~ '. N O N N N `•' N t~ ~ ~ ~ ~ ~rn ~ rn ' ~ ' ana v o o v r~ v " , co ~ (~ M tND 0~0 N N ~ ~ O N N o~ C 0 r- ', ,. , n ~ ~ 69 4f~} . ~~ a~ ~ ~~ c ~~ c , ~ ~ ~ r ~ Q 1 ~ .C *' p r ~ ~ cV >> ~=' ? > n~o ;~~ ~~ r ~ ~ N ~ - ~ ~= '0 c ~1 N r ~ ~ y ~' O ~ ~ + ~ ~n . ~,~ o~~o ~o~c ~~ ~ ~ ~~ ~ ~ , a~ ~ U ~ ~ cW rn~ ~~ c u N ' ~" ' co ~ ~ ~ m ~ x •~~ ~NH~ •~~~ ~~ a ~~ ~ ~ 'vi ~ •~ aN c W ~ ~ •~ rno~~ ~ ~~ ~ Q. ~ ~ N ~ m ~ ~,, L ~ ~ ~ ~ C q~ N ~ ~ .~ C ~ ~ ~ ~ C ~ ~ ~ X ~ ~ ~ C = F' C •n. ~ d C fA ~ ~ 7 ~ b ~ C Q1 fl? (NA ~ O' O LEI ~ ~ [0 ~~ ~U ~^0 aU D ~4 r4~m ~~w ~ V! c ~ W W 0 W li ~ ti ~~ Q F- Q Z Q W C7 m N U QZ J Q U} [~I ~ 0 Z Z ~~'o Z Z H N U oW~L Zz~~ o¢a E wUQ m =ZR.~ ~,- Q Q ~ Uv ow'W N ~ N ~ LL ~ N y oam~. ~wa~ Ua~~ W~LL ~Z w~ ~z W 0 0 U [7 Z Z CA 0 U V ~ .-. i 1~ 1 ~ ~ 0 ~ 1 1 I r 1. ~ 1.., ~ ~. I ~ N ~ ~ " ~ ~~ ° ~ -- ~- ~ ~ ati o ~ ' ~ ~ ~ M ~"" ] `~ d3 41 O N 1 1 1~ 1 pp ' pp ~~ h {p G 01 ~ ',- ... ~ iD ~ N ti 01 O p ~ ~ ~ r. ~ CA N ~ ~ ~ 0~0 N ~ ~ Of ~ ~? ~ _ ~ q0 ~ .. d9 c -. ~ U N! i i oo ! ~ 1 ~ ,.~ ~ ,, as o o ~ ~ c ~ Q m ~ ~* : o M m .. c"! c~a~ ch .. 1 ! i i ~ 1 °~ 1 1 1 ,^ o ~ ~ ~ i v~~ ~ `~ ,v~~ ~ ~ c~ ~ p • p r- ~ ' ~ ... ,~, . N N ~ ~ 7 , ~ ~ ... ~ w ~ {n 1 1 1 1 ~ 1 i 1 1 t o ~ ~ ~D N C - ~ ~ ~` '~ N N O ~Gf 3 ~ `~ N ~'"~ M N ~ Q ~ ... ~ :~ y m ~} V .~ ~ v °0 0 a~ ~o ~ ~ ~ ~ m m .. ~ ~. ., coo °oaao ~ ~ M ~, :~:' i ~~ ^ (~ v ~ 1 V .~ •~ O ; d. ~- ~ ~ ~ ~D {~ M ~~~ ~~ v ~ ~~ ~ a~ ~ 1 ~ c i 1~ `~"!~' ~ ti °o N ti ~o m ? ~~°, ~ ~ ~ A w `'' ~" U ~ ~ O1 m ' ` m' o o 0 0 0 ~` ~ ~ N r W co ' o o N r c'} w ~„ ~ o ~o } ~• ti o N c~ ~ ~ N N et ~ ~. - ti c7 O cp N m H L ~ ~ ~ ~ ~ c~c Ul ~ `-' 'V , t ~ ~ ; ~ ~ ~ C ~ ; O ~ r "' U ~ r N N C N m"O N CO ~ UL ~' ~ '~ Vl U a C ~ EN o C ~ U~ ~N ~ _ ~ C A ~W p~ N ~` L ~' 01 C ~.U N ~ ~ ~ O `ou. ; a~ ~ i~ ~N~~ o. x ~ `m cF-H ~ ~ ~ m ~ ;y~~ EY ~ m0N•~~~y a w ~ ~..~ ~ .ecc ~-c~ ii ~ ~ ~ a~ cc ~. a p ca ~ ~ a ~ ~ m ~X~{~Nmr ~"^ 'Oaa~o~o ~ Nm u-a~a~ rota m m jF' ~ViL ~~ aU ~~ too v~W c C ~ w w o w ~ ~ m m ?C Z C D ,0 C 0 U 91 .,. r:~ r r r r , ~ ~~' o ~ o o O ~~ ~ M ~ ~ ~`~~ M ~' [~7 ~ w- r ~ c° ~ w - a i ~ ~~~ ~ ~ ? ~ . ~ ~ ~ ~ ~ o a~'o ~_ ~ ~ ~ M r !~ ~ ~ 01 W ~ ~ ' ~: 0. v V Q , .. ~ .. tt ~.. r, ( ~- ,: ~ . ~,. ~ ~ ~ o ~ a~ o rn c v ~ o J ~ ~ ~,, s' i ~ : ~ O ~ ~ ti j U ~ ~ ~ r o~ ~ c~ ~ o ~ ^ h.. a~ ~ ~t a ~o ~ a am °z ~` W C1 ~ a ~ ~ ~..r ~'~~. ~ ~~ F ~ ~ cD ~ cC r (~ t ["1 ~~. ~ . (} C? ~C tG , ~' ' ~ N N N N p ~~ o ti ti n ti m ~ ~ ~w E ~~~ U Z ~ ;~ ~ , r ~ ~ M N ~ ODO ( ~ "~ ~ . g Q M ~ a0 p ti , p 0} ~ . ~~ Z Z a '"` ~ ~~o ~ M-' I-N ¢Z ~ .. .. _ .:. ~ W ~ ~ ~ .p ~ ' a0 RA ~ ~ ~ U ~ Q W ~ ~ m^-Q C ~. =Za~~ .. ~¢V~ G ~ ~ r r _ ~ ~ ~ i ~ D e r p ~ p p ~ Q3 ` ~. O W ~ W V NON ~ V~~ C~ 0 (Q M {~ ~ cN M l~ ~ ~ ~ Y Q ^E~.I ~ ! ~ c ~a~~ ~ )( Ur D W ~ W O p r - r ~ ` ~. N ~ i ~~ i G3 o M O M Z ~ c^~ rt o0 00 ~ ? G1 *.' ~. . N N w ~ a w ° z ~ ~ ' ~, 0 L d ~ r r .~ o o o ~ 0 a°'a 0 o°'o \ . W ~ ~ ~ y ~ r N N ~ ~~ N N ,. w E m ~ , ' N ~ ; C7 Z m L Q~ o '° ~ U ~ c~c N Q? N ~ ...V N ~ C 0I O L C m N C LL M a~ N ~, ~ ~ ~ ~, v, ~ o ~ i t ~, ~ N V ~ 7 p tl7 V p ~ ~ U .._ V c~~q ~ m ~~ ~ W 4} ~ ~cc N ~~~ ~ ~ ~ ENa ~ . N ~N ~~~ a ~ ~~ o~~ ~'~~, 0 ~ ] ~{1~ . W ~ . C v v ~ ~ ~m~~ ~ N ~ ~ a~ o ~- ~ ` ~ama°' ~ C ~ O~ c C C c~~~ ~ ~`' Di~~ ~ ~ m ~. ~x~~~~r ~ ~~ ~~~ ~aav~o~o ~ .. ~~ ccvm ~~~ ..~~ Nra ~ m co m ~~..~ _. ~~ ~o =oo pow U C C ~ w w 4 w ~ u a~ a .~ x Z C 0 'O y 7 92 .. a~ Fr• ~ ~ ~ ~ ~~ ~ ~ ~ °o °v ~~~ ~ M M ti ti +~~ ~ ~ ~ N N N , '" ro , ~ r r r U ~ ii ~ U ~ ~ N ~ ~ ~ ~ , ~ , ~ N ~ ~ '~ ~ N ~ Q ~ ~7 ~ ~ o ~ M M ~. 01 . V Q ~ E9 ' M 7 N • ~ N w C N N 0 C D1 ~ ~ o ~ O ~ tl! ~ H ~ 0 ~ Qm Q Z ~ H ~ m GO ~ ~ p ~ , , ~ M ~ ~ ~ ~ f• ~ W rn a~ a ~ c~ M cp 0 iD ~ ~ O •3 ~ ~ N N 0 r t~j ap !'~ !~ C• ] W 0 ~ r'ef' 1{1 r ~ O ~ ~ ~ r i . , ~ C W c~ `~ ~ U ~3 Z ~ ~ ~~ ~no~ ti ~ c _ cfl ~ ca °o o ~ ~ O so m~ C ~ ~ N~ ~r N N 0~3 ~ ~ Q ~ ] LL ~ ] O L L RO G ~ Z?1-N V W E ' O r r r N p ~ ~c'7 m c 0 ... ~ ~N ~ ~ ( G' Z L7 0 ~ Z~.n C ~ m-o r• rn M ca ~ p o C4 M ©=a E ~ -- a -- .. ~ Em w~Q~~ ~ ~ a m~ oc ~ z n. ;~ ~ ¢ V ~ 0 ~ ~ ' ~ ~ ~ p ' r ~ o 0 t Ow'wv ~~~ N cam; oN o v ~ ~ U? ~. y LL C cp ~ ~ ~ ~ 0p0 ; 1' N N ~ M ~ O ~ ¢ ~ 0 ~ M QLO ~ ~wo Q1 E ]LL C ? .~ Ua~ ~ C7 0 W ~ ~ ;, ~ ~ ~ ~ ti M tD N rn ~ ~ ~ ~ toD rn Z N O m i r• c~ c~ N o N c~ ~ s o o r r ~ o ti r . a ~ a cv o 0 `~ 0 v "~ e- r . ~p ~ ~ ~ ~ N ~ W p 5y ~ v ~ '~ r• ~ ~ ~ O O !~ ~ !~ N ' c ] ~ tp Oa N W C ~}, M O O M ~ ti Od r ~ c"'} ~ W c'v ~ ~~ ~ ~ ~ ~ ~ ~ ~ 0 m u o i W Q m c'] {'r1 r N v ~ N M I ~ N 0 _Z Z _ m N .-- y 'O ~ C C ~ ~ N ~ ... V ~ N •• N y` C ~ t ~ N y 4} ] ~ O C ~ 0 r C~? ~ 0 ] ~ ~ .~ 7 N ] N r ~.' Q? 'D N ~~= y C0 ~ ~L ~+ ~ ._ v N • N U y ~ O D U~ d1 p 0 0 ~ 0 ~ ~ ~ V~ N N C ~W N c ~ ~ ~c~ ~ m ~ EN 0 ~ ~~ 0 m a c i rn~ ~ c•~ N ~ ~ °~ ~ ~ ~ ~ ~~~~ ' ~ w ~~ c ~ mop c ,~ c ~ ~. m m ~ ~ N a~ ~ ~ ~, a a ~ ~ ~ ~ ~ p ~ `~ c c ~ «~ :w. ~'u.v p C c ra c c~ m N o1 m N 41 ~ ~xaa~~`mt p ~ ~ ~ ~ ~ ~aav~000 p ~ ... v, as c m ~ u-a~a~ ~, ~ Nro. m m ;~=~~~o a~ ~o roo Uow ~ W W 0 W li li a~ rn a x a~ C 0 C 0 U 0'2 i H U Q Z Q W m w U Z Q N m ~ ~Z z ~ LL O ZZF-N ¢W~M ?Z~~ Qd ZV~~v m~f-C~ c ~¢~~o N ~ V! 4 N o©m} ~WO¢'F-- U ~" ¢ `o w~?~ ~Z WO ZZ W 0 J I U (7 Z Z m 0 U a~ ~ a ~~~ •~ a O ~ C .. C 0 C NI E~ f 0 a rn 'O m m a~ G ~ ~ 0 ~~~ 1l. {~ 7 v C p c x ~~ a~ y ~ o, C .o as ~ ¢m Q? ~ U :G ~ L D ~ ~ .r G~ V Q ~} ~' "0 ~ C ~ ~~ E Q ~ .-. D tD O GD M O ~? ~O~N~~ GOD +ri o0 o ri ~ O~N M(~D O h O C~t'?OGDMN 01 rrN00ll}ti N 'tt IQ ~ N cD u7 0) M h O n N. M r('7~ ~O d' ~ ~ r ~ ~i r MQ]o ' ON ~vo or N iD cD 1s7 r . r cD N O 1~ N O CD I~ O 0 0 N OEM ~ d; Q~ r T" r ' ' O O QrQ N ~o O ~ Lq GD3 rn o M ~ ch ' ' ' In O D r Q Q '~ N (C O ~r GOp oN0 M 0! a~ o ~ ~ tOp e W O ~ N ~ Qi N r7 1~ ~b G~`D ~ ~ Go ~ N M ~~~~I M ~ r ~ ~I ~ N c''7 6R ' ' O ' ' N N ~ ~ ~ ~ ~ 00 r r N v ~ •~ ~ ~~ o ~ EoLL ~ w ~ ~ p ~ ~ ~ ~ ~ ~ ~~ ~Ui~ ~0 m .-. ~' N [D N O ~ ONC+'~rr ~p In N u7 i~ r od oriGNacv~ o ~C 0} " (D ~ N tt cor•rnGov o ODrrMr ti 00 ti7 "tt ~ r i'r? t"1 1~ ~ GD r r ~ d~'N~ CD ~r ~ ~ r N t~ONMO ~ GOc"?N~O M c7 f~ G~ r C1 N ~ONOO GD ~[1 r N D 'tf r T T cD N oa N N ~ s o ~ i ~ O M M r Go O r ~ ' O O ' O M N N ~ N ~ ~ ~~~~ °v ~ r~i °o us co ~'. o cNV Goo Gr° GoD N N ~ O N oMr°vo r L'-7 r r OOD~M~ ~ ~ GO~fi~N O ~ti~N ~] @'? ~ O r (y ~a~aso ' GDt~rM c7 f~ Q1 M c7 r cD ~ \~ I~ ~ 0) d' N (") (~ c~ N N r .. r r ti M w C- 0 [q 0 t~ DD cD r GD cD Go N N .. N c~ r ti Go .. 0 °o 0 0 c~ .. 0 D CO M N h r N Cr} r M ~ c~ v r- N G? O T ~~ ~~ r~ ~ ~n 0 0 ~t ' 0 Go 00 r '~ M ~ NOD M i i~ ' o n O r .. ~v O O r v 41 N = C ~ N m' N N =o ~ ° ~ .~ v N~ ~ 'O a j, X ~~~ Q N N q~ *,N C ~W ~ cc m-- mo ~, a m L m v1 ~ p ~ N ~q ~ o a ~~ 1JJ ~ '° ~ •~ rn o~ cCc m N ~, , ~ ~. a r o- r +~ m p ~ cv +~ «~ =~ a~ ~~ ~~ ~•aa.cn000 v ~ -~~ N ~ ~ ~ro ~ as K`° U ~o roo W w .~ o 94 ~ ' O u~ N M '~ r M OD D ~ C~ M ~ ~ ~ ~ ti.+ r w ~ ai ri N M r- GO N ~ r.+ N ' ti Lr N .~ 01 N r ~ O rt N coD cD ~: r. cvn o ~ ~ o ~~ r o .~ ~ ~ (Q r M N N .. N r~ ~ N ~ N ~~ c c~ c ~ .' .V p ~ (G C O C_ ~ LL ~ V p r ~ boo ~ ~ °N~v c ~ ~ ~~ ~ O C 'V W ' ' ~ C ~1 N N V c4 ~ N p~-~ ~ ~ c N L ~ m m ow W lL lL ENTERPRISE FUNDS Consolidated Building - To account for the operation of the consolidated St. Joseph CountylSouth Bend Building Department. Parking Garage - To account for the operation and maintenance of the City's parking garages, Solid Waste - To account for the provision of solid waste services. Blackthorn Golf Course - To account for the operation and maintenance of the City's Blackthorn Golf Course. Water Utility - To account for the provision of water services. The area serviced by the utility is primarily contiguous with the City limits. Wastewater Utility - To account for the provisions of wastewater services. The utility service area is primarily contiguous with the City limits. Century Center - Ta account for operation and maintenance of the City's convention center. Financing is received from various rental agreements and a subsidy from the St. Joseph County's Special Funds Board of Managers. College Football Hall of Fame - To account for the operation of the College Football Hall of Fame. Begin- ningJune 1, 2001, the National Football Foundation and College Football Ha11 of Fame, Inc., took over the operations of the Hall of Fame and this enterprise fund was closed. 95 IA('7V(DM('7M 0000rOlrDNIA Ou]h~tDM t171[)Oh(pO(D QOOOrNO~LO DNw-OODOD D1[1D00~1`h ln{OI~OOr~DND l")Or•LO~N OOrON00cD rr»r00DVC1}h h(''7IOrQ00 k(! 000'}00(0 e-rNNO]c~lMh NI~QRL(}r M D N~") N00 r N00 lf}OhQO01 ~;. ~~. ~ ' cD ~ o ' M rn o0 ~ F ~ , , , Q ~ ~ h ~ er LO h N O (0 M O ~"] r o0 as ~ hQr h N~Q ~Q ~ O ~ N h OO r OV O Y- Q N ~ ~ ~ ~") r 00 ~ 01 N r rn ~ a~hrno ' ~ NO}r ~ NOOOr~h O ONMr 00 00rN Ill Oi}If]tODMI~ O OOOr('rl !` 0700r Q {Ohh•~hN ti vivMO o rioao o riuioriMV` O 00N00O h rN fn rN0 'tt h r r ONNMr00 O rd'['rlil] ~? ~ D MN~NN ~ i"' O (0 ' rDr-(Q ' {p ~ D , i Oln ' QQOtnNr ~ ` M MNQOrI I~ i0 'fit h 0I h 41 000 e- lh Og t"'! QNOOAO~]00 M `~l' 00 Q1 h M ~ w' N ONNN OD 00 QO Opr-Qjrh z •- ~~ Q N OU7 o c~ .-~ 00 (''}I[l ~ InQONQOi •~ c M ~ ~~ ~ ~ ~ n ~ hh u~ ~~ic~~i~ W N N r N ~ ¢ Q a NOD ' O ' h ' 0a , , , , M ' W N h O ' N 0) ~ (0 r D It1 h r O O {fl l[1 OD ~ W ~ ° I!1 N O ~ O ~ Q r 'tit' 00 Q ZF-~ r o ~r ~ ~ Q ~ oN~ h o zo ~ U ~- o r • r i ~ o c~ ca WN ~ ~ Z ~ r r(y ib ~ m W l'') y} 2 = m` ~ ~ ~ ~ 0} 00 Ir1 ' ~ r , , i , r , D ~ W N ~ ~ ~ ~ ~ ~ (~ L} ~ ZI ~ N r N c~ m N r U C7 '~ Z Z ' ' I[7 ' h ~ to O c0 ' In ' N ~ ~ C O P7 O O M N - 2 h N • M 00 ` ~ ~ ~ ~ N ~ U d~ h ~h Cv ~ Do ,D~~ ~~~~,~~, v M o0 0 N m ~ C `0 M r ~ N N h r O1 h p ~ • O N O 't}' ~- Ul 7 m O U ~ ~ y Z Y ~ td y O1 C `'' ~ ~ C ~ N N W ^ ~ .~ C~ C C y ++ O d Ol , y J 01 O, C C m U = 0~ d c ~t ~ m ~ ~ ~ G1 ?y U~ d ~~aa U ~ ~ ~ W ~ 0) ~ Ol p ~ ~ N C ~ d •C = ~Y ~ ~ ~ • i?m ~ OLL d y N ~ ]•VL•p ~ IA ~~~ ~ ~? u ~rN c v°'lU ~ ~~O~lY1J al ~ o ~ ~ ~a~NG?~~4~N•C U ~ ~ ~ ~ X Q C aCi~N~ 'o"oy ~ ++ C D C Ol OS ~ y~~+yc l CXI 0? ~ ` U W~ p 'Q ~ ~ ~y,, ~ y O t +r y 7 7~ N y y 0? ~ 'C ~ y ~ o oQ ~ C~ +r Q ~ t N ~ a~ y 1° y ~ st~•~ ~ ~ ~ N t` O O O ate, (~ y y Ql U V Cf +-' O to ~~ u ~ C C Q ~ G E E~ J p ld O o ayi m ~ r2 U J y 4~ +•' U V~ p ~ 4? Q U ~QQO~a~ C C ,x »~ y d y y Q l~ O N Rl ~1 p a z c a m a c c 0 U 96 Ca~rlf~OrCaefiOC~7 Ne00~0)C~rr~000CC('~I~d' ODODrODrON~*OOi iO~DOad'C~NGOI~QO~l3l~~tli e- SO ~ CD ~ u3 rp ~ • ~ CQ~C7{hI~~C000N f0t000~I]~l3(Du~CDOOrlCJQ~d' O oD QD u ~ ~t7r ~j N fi?~DOOC"1'~~~Q~pDN e-rNMN~D'r"~00~7~DOD(")4D !L3(~l[7C7Gt?N f~NGQ ~ NO~ N N f~ ~ N [~ NcD fG ~ ~(~l[1rO ~~~G~r -O ('')~ ~ ~ ~~ O f-- r ~- r ~ cp N r {G iL7 CD ~ ~ C7 r r 6'3 63 iA rOc'~{p ' NOCOOc''? ~ ~ , ~ ~ ~ ~ ~ f Opy NnrtC~ NNisoO f~ ' ~ cartes c~aaaooN ~ co ~ ti ° ~ ~ ~ ~ ~ r ~ N ~ c°o r ° CF r- r a o ~ ~G m _ ~ ~ r ~ ~ r ~ r ~ ~-r~oo aoaa~ic~M ' ~ ' oocarnos us~rstio eocaosusr~ rn oo~netaD r• N a0o ti~ ~ ~scs~n~c~ ~c~osr~~s ~ vorr?c~ NN~t[)~ rrNrN ~ pu7~DC~f~ cp N ~ N n h O Q o O ~ N ~~ NrN ~ tf3oD tp ~~ ~ ~ R'?O Ca r ~ 00 0 ' ~ O f~ tL7 ?' r r d Oa r N ~ O ~ ~ 69 ~ oaoaaos'os Ica' ~ ~ ~ ~m ~r~ ~ ~ ~ rrpr* r~ O n 0) NN ~~e'7 t7 ~ ~m r0. ~ ~ ~ CD O O M O O ~ (D u7 oa t0 N N I~ C• N f• p Z ~= +, ONNM ~ O O ~ cp ODCV~ Y` N f~ t"7 Cy '~"' N N ~ O r r r• ~ ~ ~ Oi i[3r ~ r N + ~] r! C w W tt I - LL r NN N m ~N C~~} ~ W ¢~ ~ ~ Q~ m ~~~~- i~ i~ i ~~ ~' O r ~ ~ p i pa ' M o r• !~ ~ ' O u7 N 0W z~ ~ ~ ~ o r rti O [h us ~ ~ i O ~ r O ti ~ ~ " N ti r ~WC r ~U ~ 07 ~ r WM N 0 ~ r O {' 1 O N C~ ~ ~ Z ~ N N ~ 0 u7 1Ci IR3 ~ W F- ~1 C~ ~ ~ =W m•C 11~ ~~ EV ~oa~a~ ~ ~ ~ ~ ~ ~ a~ , , ~ ~ ~ ~I ~ {~W mom. ~ ('~}ao~~ OC~ ro N ~ ~ ! ~ r•, r N. r N 11Z~ ¢ D 0 {NG ~ N t ~t7 i r ~ ~ ~ ~ ~ ~ m ~¢ 3 ~ _ U (~ `~ ~ z {~ ~ !~ Q I 1 1 r ~ r ~ (Q N ~ r l(1 ~ ~ ~ ~ c i~ N r' ~ ~ ° ~ `0 0 ih 0 ~ ° W 0 ~ ~ o? ~ ~ co o ~ U a ~ r N ~ ~ ~ as yf .~ ~~rN•a~a ~ ~ ~ ~ oc~rv r• vs ~ ~ ~•C N 7 N~~ ~ O dN' ~ pp N C m O U ~ ~ m ~ co ~ ~ m ~~ m ~€~~~ ro m ~~ ~H ~ F"' C m m ~ "' ~ ~ ~ r V V C ~~ X N a~ ~_ 0 0 0 ~ U U N ~~ m C ~ J Q J J J J ~' mom ¢ ~~ ~° 3~m' m~ m ~ ~,a~~.a ~¢ qua. ~~0 c~ m ro ~~ °' c ~~ ~ ~ ~ a ° ~; ~ Q •~ . , o m c m~ ~ c~¢w~ ~~ cad m ~~ ~r0 m m ~ ro c~a m~ ~ .~ ~~m o°D~cD c ~ ~ *' ~ a ro ~ W ~° ~~~ m ~~ m ~ ~ ~ ~ ~a ~ ~p ~ ~ ~~ cram o o ~ ~ .. ~ U ~ ~ ~ ~ w ~ ~. ~oo.~ c ~ m ~ a~ ro~a ~,c ~ t~ ~~ m ~ o E~--~Oa cmm~ ~.~ $ N cc ~ ~w ~~ ~ m Q w ~ c ~ ~ ~ m~v m_ J o y a~N o ,~ t N m m cJ:_. c~ ~ o cad ~oU m U ~ E c m v, ~ a~ c ~ ~ 3 c~ ~ , ~ o ~ ~ ~~ m ~ m -- ~ ~ a~ ~ ~~uuoo~~ucom~m c ~ ~ m ~ ~ ~~ ~ ~ ~• ^ ^ ~ aJ E ~ c ~c ~~ ~ ~ , - a ~ ~ ~ U¢U ~,¢¢UU m uu~~~~ucoo~ca omoca~. ro c ~~ tom ~ ~ J c~ ~ J Q ~ W o H 97 N~~ncnc~c~oh N {DM00 n In lf?MNG?(~Do^0 ('r}NhM(OQiC~]n07 OO"cTh01[h MIA D D U'}~~1 '~tQ1OO ~1 N O N lf}h00M00N lf?~OrMIr1 ±~ IANON~OG0r1['1 OlA aoNOMO 7 Q7 OQV' h Q! {~ t'~Op QhM 0 G p ~ MOOr~OOMQM ~ 1AN ~OO1D O O v r N00 4N Orlnlf7l[7~ ~ r Or-Mr ~-r N O M nhln r 10 ~ ANN ~, ~ ~ ~ ~ ~ ~ v ~ rn ~ ~ h o0 0 ~ rn M 00 ~ 1[1 ~ -- ~ o h Q1 ~ oo D lnnM tD 0~ r h h °~ vho0 M N ~- t- N 17116 00 N ~~ ~ ti 0~ ~ p O p M N M {0 Q ~ 0 ~ M w N M U . .. ~~ 2 y~ NO ~ s ~ ~ ~ M 'ct ~ o~ ~- o voa~ ~,~ MM v OQ r- n '~ hca rN M h In N o rnvccal ~ (DDh00 m lfl N ~ N O +~"' O (~ In O In r-^ N C C 0) 0000 ~ ~ h O~ON ~ ~ ~ ryQ•r.••Ni V ~} r r ~1j ('r7 r r ER ,,,, ~ ~ M ~ ~ , ~ ~ 00 r 00 00 h M 0 ('~ '~ ~ ~ ~ q~ 00 h CD h M N `~t ~- In O N O ~, ~ N o0 ~ In n ID Cn N M 00 ~ c0 Z ~ N n 0 MN~ ~ Q f MN Z :~ +~ df Q 0 0 M ~- 00 *- 01 O N i h r~ v ~ ~] ~ N h ~ M N r W ~ r r r ~ W ~ ~ 0 h ~ ' ~ , O 1~ 01 (D ~C Q1 t0 O ' N Q? ~ Z 00 M O N h 00 h M O r M 00 In ~~ llf 0 ~ h0081 O ti N r~h ~ ~ ._ 00 N t 00 M cQ h OD W O O ~ ~ O O O tQ o0 tQ (~ r N h a0 u'} ~ ~ ~? rr iD 0I ONr ~ N r ~Olr1 0 r 01 In N r CO r .." ~ Z N ~ W r O NOM N M M ', 0^0 ~ z O 0 ~ ~ 0 ~: ~ ti~~ N ~ ~ h z= N r Q ~~ ' o oo~ chv ~ M o00 _ Q U ~ U . ~ ~ D N r !'rf N N ~ Z ~ [n~ Qz ~ D - ~ ~ z ll7 I~ ty W W W 41 i ~ ~ O +. 00 00 1t 1 O c-1 Ir1 ,~ O M O ' ~ G} M i~ Q} !~ M O r"' O IzN~ '~ ~ . ~ ~ Ml'~0 M N O It7v? FWD ~ aa~ o ~ ~ ~ ~N~ 00 M ~~ QWWW N~: M _ f'? N M p? }.. ~ ~ ~ W W } r ' ., N } ~ m Z 0~o ' ~ ~ ~ c~v ~ c 0 F- ~ W C ~ In ~! : 1. N r h O o0 U M M 000 ~ ~ N W ~ ~ ~` Y ~ lA (D ~ N (D a (~ ~ ~ ~ ,. W 61 r M ~ IO N O N p} 1!1 ~ ~ ~ t^g OD ~ ~ ~ gy C 1F Q - ~ ti ~ u} ~ .- ... W ~ ' p '0 'D O M • M h r 0 NMN oD h N lA C7 O O 0~ 0 ~ C ~ r r ~ O C7 U ~ z z m 0 c~ llf N H ~ O1 + ~ _ ~ IA N ~ 41 .s= N ~ V ~ a ~ ~ O u N C d Na W ~ ~ ~ c '~ X W N ~ Q1 ~ w ~~ .~o N ~ p1 . ~{~ .~ Dl O w 7 ~ ~ ~ l9 v;~ a~ia~~aNi ~ ~~~ ~ ~ mma ~N ~ ~ ~~iu,~,o~~~~i ~ ~~Q~ ~ E a i~~ ~~o ~ o °~'~ ~ y o~~ ~ ~ 4 x ~ ~~ ~ ~ ~ °1W N ~o o~ c ~ N ~ 3 ~ ++ .~ 4 0) O ~ W O ~ ~ ~ ~, 'y C +' J c ~~ ~a~ ~ °V `m ° c 4 m ~ ~ c ~ ~w ~ ~ ~ ~ o= ~ o ~~ ~ roamw ~ a~~or~'~a m o ~ ~ 0 0 o z Cl 1~ a z 0 'O c 0 U 98 (7 z Q w 0 Z a W ~Y Z W ~ ~ z O z= ~ QU r~ ZZp~ oa] ~ Z V1 lL V 7 m Z N O c IW~~:~ ~aaoo ~WwWU N ~ i1.WW~ ~_ } Z L w U7 ~ w 0 W Fr Q N t? Z Z m 0 U ~ N ~ Oo ~ N ~ N O ti 0) u7 00 ~ In O ('~ {p I~ Itl 'ci V' N N ~ ~ N ~' ~D ~ N . .. ~ h cv ti ~ N cn ao ~` i N .~+ ~~ ~ ~1 O ~ O ~` ~ N 1n 00 C7 (rf ~ lt'1 ~ N ~ ~ ~ 00 ~ ~ rn O '~"- ~ N 00 0 O ~ ~ ~ .T. r- ..' N M ~ O r ~D 0 ] ~j 0 M a} 07 ~ ro ~ . ~ ~ ~ ^ O ~ .. O cOD Q h ~ ~ ' ~f ~ ., ~D N ~~ ~ = w .. o p N N ~ 0 0 w N p {) ~ ~ ~D ~ ~ N 0 0 M 0 0 (+~ v r = M ~ ('h N N N ~ ~ ~ Q {gyp ~, ~ ~ 00 00 OD ti Ili In N (~ ~ ,.~ 0 ~ N ~ ~ ~ ti O ~ U '~ M yg ~ ~ 1 ~ N ~ v r o r 0 ~ r 0 ~ u°~ v ~ ~ ~ ~ M ti ~ h ~ v ti r: r~ ] ~ ~ o ca ~ ~ r~`1 M ~ L r• O a o v o 0 N _ ~ N 0 ~ N N N '~ ~ _ OD o 0 O O o D ~ N ui N t~ N ~:: ~ a) C `o ~ ~ 1 ' N ~ ~ o O ~ ~ oo ~ ca 4 c~ ~ ~ co r ~ ca ~ a, ~ D U I N ~ N I~ lA ti M N ~ N ca N cO ~p N ~+ry O u ,~ ~a m ~ ~ h ~ ' ~ . ~ ~ oo ° a ~ ~ N ' ~ ~y ~1 ~ u~ N ~ n c ry O ~ ~ ~ ~ ti ~ .~ ~ ~ ~ E7 N 0 ~ O N~ 0 0 I Q ~; d! ~ ' } .~, N .. N r. N ., ~ ., 0 ' m m . p In N v~ ~n (h ~ u~ 0 0 n 00 c~ ~ 0 ~ OOO ~ N C O ~ ~ ~ ~ tQ LD ~, ca a C7 ~~ ~ ,~ ~ ~ ~ 1..: O 0 OO oD 00 oD ~ N ~ - 0 1 ~ ~ ~ ~ C o - ~ ~ N ~ N N ~ ~ ~- ~ N om U rF +s ;-; ., a r • Q ~ .. w ~ N ~ . ~ U ~ ~ 7 N W ~ D} ~ C ~ m ~ ' Q r~ a ++ ~ ~ ~ C ' ~ .~ •~ ~ 0 1 ~ O O ~ `~ ~ ,'" ~ a ~ ~ C LL ~ Q Q Q .- ~c1c a N a o ~ ~ p w ~ ~ .~ ~ ~ ~' W lL N a t}} ` + d ~ a~ N N N N N m G d ~A~N ~° m + ~ w ~- ° QoQo ° ~~ ? ~ pm~ ~ N° m - ~ ~~~ ~ . a1~~~ N ~~oa~ a a ~, ~ ~ L w~ a ~= ., a ~~ c~ ~co~ +n rn~ a1Z c e c c w ,~ ~, a ~w ° a ~ ~*' ~ ~ c~, ~oooal p1*' a ~ " ~~ ~~ .° " ~+~ ~ " co. a oU~U ~~ coQ ~,n NW ~ m E F~H rno1 w ~ ~~ ~ N~ a~ WW ~ ` ~~oaa N ° ~y a ~`~ ~ o ~~~~ c~ L u u 0 Q ~ G 'G ~ ro ... a y 4 D. d ~ ~ z ~ Q Q ~ ~ ~ Z z oo z w r (~} a u a? a rn c 'c 'v d c 01 O! 99 N OD (O N 00 ~ N G V' M r N O1 ~O Q~ ~+ ~~ O M a C] N N G} ~+ 00 M ti ~ O tip ~1 N 010cD OaNh010p OOhQ G1arOplflpQ [q aDaaNQ1a(~ppa (p na'~iGN~I'1[lOGI'-'] a h t•aor•v~rCr} r"0011100~r- n G1 MNO{D NMO~ N LO iD d' ~acc h00NQ rl~ 11] OQ D M r N i'} M N ' ` 1~~7rDO0+r(+7101~Qf N `•' ~D f~ r " `•~ r M r r Qa OONNQOO D O OO fr! 81 ti• a h G41~p0I r If1 GQ 1• ~, . ,i.,, r ... to e- M . `-' 'tC f~f ~ +r In r lit " ~ 'ef '~ ~ 00 00 li3 O .. r r ~ (p r e- Iti r- ~ v v ~, -- In ao oo ~ oo n v M o ao a r 'a .. r.. .,„ .. a N rn ' w a0 + o +- o~ N M co ~ N c+') ao ' ' ~ oD n oo ~- M a c, ~~ ~ ~ 1CS . r ~ D 1~ N ~rOQ Or N 00 Iff 00 {p v r 00 ~ rr Or p rr• (h a~ ~ N ~ M f~ ~~ ~• V ~' ~ p N cc a ao V ~ ~ v ~` 11') r ~} O + SG QO a O M D D r D r- IQ IAN + ~1 ~ ' G1 O f'7 a M {ry r7 N Q O Of (~ ' a ~f a Of + op ~ ~ ~, ~ N l[9 a O O ['~ N ID ~ O N l~} `-' 00 Q O (p ~ ~ ~ c ~ Nlp r aIn n' `~ raD rC3 O lg Q~ N t'7 M ~~ D 4 1 ''' a N N N ~ e - U r r `-' v m ao r har ~ o~MM ' ~ Naa rrn0 cv = oo~-~r~ o vto~-aco o rv ~o h~ t ~v ~° N r± (D ['] Q1 00 00 r N or+a Mriad N ~ r N ~ Y1 a v~aom M 00 n N IL3 _ N ~~~ ~~~ ~ ~ NQ n ~ ~~ mow: ,,, .. 6~ l0 QDN ' 1!?f''}~D~ ' NrOO ' NN ' ~ M SD ' tiG~ 4 OG n 1~ C1 M O N N O ~D ~~-r NM01`du? 00 N 'tf a M a In'~n ntrf ~ f'') 00 IR} p r [~}OID ~ ^ m ~ ~ D OQ C1 M tD r ~ M a O O~ OQ r N l~ `-' 1~ 1~ et O *- C1 N D `^' r u7 I~ ~ h ~ Z ~? 1[? r Q r v N O i0 ^ r r M ~ W W ~ ~ ~ y LL ~ ~ ~ ~ ~ ~ + ~ ~ ~ ~ 1 ! I ~ 1 ~ _ 0 ~ ' + r _ _ ! J O D ~ r ~ ~ r ~ D O1 v IA l(j 00 t0 O [''3 W p Q~ t~ U ti N ~ r r .Mi ID ~ ~ N n y r a N y Z Z N ~ w v ^W~ ~~ (fl Z' ~ S ^ Q~ If? N O op r i j ~ _ + + a n y r D + oQ ~ Ip i p i + _ + + a a p N N ~ i ~ Z J m O n (~ N a Ip r a l~ a r QI N r n O h O ww ~ m2^ ;a ~ Na o N ~ Inrv ~~' War ~r Waco In .... ~ v ~ In ui ao c=y c N~ r r r ... ~ Q m ~ ~- W ~ LL` ~" ~ W O Z} D m r O tD C1 GO ~^ ~ y Q iA r f• OO 00 N r r } ~•- 2 s Y~ N N a M tD r~ a U W ~ ~ ~ N ~ Q ~ a c7 ~ ~ +~ z ~ In v v ~*rN v o m ~ 'a N N ~ r N ~ 00 v v o U1 7 °6 ~ U ~ N :~ .~ ~} d N .-, N ~ '~} J W '~ = '~ ~ C :, Q rA v ~ ~ •~ ro Q ~ = ~ ~ N E q a c ~ ~ ~- rn U Q ,-~ ~ 01 D~ ~ c Q p a Ri ~ Q = {~ W Q! ~ N L V1 'p ~ a ~ ~ -~ p a ~ N m '«~-. ~ ~ ~ ~ Q ~ ~ Q .•. G Z ~ t0 ~ N ~ a x N ~ p w,~ .R] w y ~ ~ ~ .A ., ~ ~ ~ E .. .n .. ~ ~ ~ J ~ ~~ a Q 0~ ~~ mm~v ~~ ~ ,v~ ~ d y ~ _~ ~p H _ ~ o~*_°• vs .-. ~ -v N U rt] ~ ._ ~ ~ .a >>~ N N A• • ? ._ c rn -fl «N. Q1 3 N ~ ~ N~ " ;~ m .•, •- ~. d N 0~ ~~ ~ ' c N v ~ a 41 ~. .~U ~ a 4 J ~ '~ ~ „ ~ ~ qy. ~ 7 Id lC q (} t 41 _Q ~ C O N C ro ~ 0 .~ ~, !L ~ tti ~ 41 D. O Q} RC^ LL ~ N IA „.. c Q a} l~ v, *_' v N i ~ 0 ~~d a~~ ~~~ ~ x ~0-aiaar ~ d ~~^ •o Z ~ ~ ~~ ~~ o UaV ~ m r E a~ sn cx ~u~mE owe^I~w'•. o~ ~' c c= , Wa~~, ern ~ ~ ~ ~^~'~ c~ d~ ro~ v cd E c ~ -. ~, r n. axcc,..~. EN v m ro ar,_ ~ ~ a ~v E c e E E a ~ ~ c N ~~ r, L o ~ ~ ~ N N ~ ~ LL 7 w ~ ~ ~ ._.. w ro v ~ ~ ] ~ a i N ~ ~ ~ o r o-~ +. ,.Z w f4 ~ ~ ~- Q '~ a o c~ ~~• w tD ~ ~~,~~ cvm ~~ac a~0°v~~ ~0ovc~aa~~.~ m~~~E~mx~r~H ~c~vvao~~~...wv = ro U wom~~ow vcc`c~ ~ U w~ada m~c~c~ ~ ~EZ n„-vc"`F.`QQ^~~ C a~aa~~o~_ ~^U ~ ~ $ ~ ~ C l~ l~ N G? c,sNaa p . • • 0 ~ ~ ~~ 3 ~ ~ 0 ^ m Z v C Z -~ W '*- ~ W~= N Z Q~ ~ V v W Z Q C C Npa o aa~ NO.100~-~ U 'C 'C y~Qaa t° U U U C3? a m c fl Ql U ~~~ r h ~~~ 1A ao 001^ v~c~ r ti ~ °v o or°~o~iMC~°v°~ « «~ M 1Dn~ O 1t? r 11? Srlr7000(hr(+') y f h ~ r ~~~ 301 ~ r M 00 rQ1~D r- In ~ N N 01 O n G1 1t1 tD O~ 'a O rn ~f-]rr G i.- ^ Ov0 ~ r OQ r Cl ~0 N Q1 11'1 Il? ~ v r C7 r ~ N N N 1A 1!1 N yg 0 0~ ~ ~ ~ ~ ~ ~ , ~ ~ Ol N rn N ~ m C1 ~ ~ ~ r N ~ ~ W O O 01 01 pj Qon v °v ~ U ly - : r ,- = M eA . d~ ~ 1 ~ ~ et r worn v o 0~ m v w cQ 1c n ao v r ~ ~ ~ o o c1 r ~, ~ ro W~ a ~ o v v~ rz: N o~ cc ~ ~a ~ G ~" o M r O o0 M ~ 00 ~ o ~ v ~ v1 N ao v er ~ Q ~ ~ V 0D v ' U M iR eA !V o v1 00 to ~ ~ ~ ~ N o w- ~- r r .+ ~'~ « « ~ ~ ~'~ ~ r Q^1 OI 000 p1 ~ N O C N N G ^ O 1D O~ Nti ~ ~ v 1D v 01 r {p r N N M V} ~p ~ ~ h ~ ~' 1p ~t ~ 01 ao '7 N 1 M n t~ n ~D ~ ~ L N r ~ 1fY ~ O M O r N 1p +r '~ (q ~ ~ _ ro;:• ~ 0d ~ ~ !p CI ti ! 00 00 ~N O I~ ~ N f~ 0~ 17 N V7 Ci W 1 ] 00 N r 1 O N 1pp~ tt r N ~ ~ ~ ~ M f'~1 1_ r !~ 17 (D N Q1 r W ~ ~ ~ N ~ C ~ ~~ c 1~ ~~~ ~# ~ ~ m N v tD o ~ ~ ~ ~~ v~ N 00 N 1~ ~ rn C = ~ ~ r WO ~ ~ ~ ° 00 O C1 ~ 01 ~ 1~ M ' ` G1 h N Q' 1D O G ~ N r " ~ ~ 0 y~~ a ~- N Z Z ~ U ro w N - N r N r ~ 0 N w D .: aWr~ ^ ~ mC? M r~ ~ oU~'° vcrnE ro Z~~ ~ ~ ~ i ~ ~ ~ f r- (C ~ O D o~ ~v G N P C1 p Q E N 00 a0 ~ IC1 l*f ^ IA V7 0 ~ 7 ~ 01 01 Q1 M N N !R C~~ m= p C G~ e- 0 (D ~ N G ~ il1 .0 0 DWWU M ~ ~ w ~ ~~3 c cnOro ~ ~ ~ ~ ~ w ;~ Lro10~~ O y ~ ~ ~ N m W ° ~w ~ ro ro ~ ti m~ ~ ro ~, ~ H ~a o ~~ act N aa~~ v, `; N LL. N I I ~ ~ N ~ a~ ~ ` J , 0 ~~ w o ~ Z .~ 0 ~~~~ ~~ ~ ~ ~°, N rn N rn ~ N DI o M ~ ~ ~ ~c ~ ro~~ ~ t ~ ~ ~ ~ ~ M ~ ~ ,~ ~ ~~ ~ ro fR ~~ ~ N N ~ + 4 1 ~ -'~ ~ Of A ~m~s~ C U ~ ~ C ... ~ O ~1n Ct a o~~~`m o c ro c cam C1 ° n 01 0 N N =~ fA J ~ N ° m +~+ ~ ~ ~ V^ o a ~ ~ ~ ° Q1 r ~ Q ~ ~ ~ 0 .~ 'y m ~ C 01 ~ O! w ro rn ~ ~ ~ ~ C~ ~ ~ N y (h y •~ m ~. ~ q~ ~ C ~ ~ ~ U `~ ~ ~~~ " ~~~c° ~ ~~ ~ ~ ~ ccc ~' ~ E a1 ° •a ~ ~ c°i ro~ ~ '" °' croi m ~ ~°~ a~ ~ 0 ~ ~ _ .. ~ _ ] r. t = Q01 QUN 'tea Q1Y~ y ro ~«~ m C y y ° . '°.. 0 (! +• -o U ~ 'n 01 ~ ro ~ , ^ ~ .° a~•~ my ~mmm N~ N~ c= ~ ro 0 C N C ~ `~' 0 ,~ Na ~ ^ Q ~ a1 w ''' ~ " U C ~ ~ '0~~ yro p ~ ,gyp 01 ~ !ll "' ~ d ~ ..~~ ~ {'~ ro a.~? ~ n a~ ~ ~ ~ ~ ` ~ ~ ~ ~ ro o Q~~yU~ ~ ~~~ ~ r ro? c U] °~ ~ U m •~ c °... a 'c N~~ m_ ~~ o ~ '~ '~ ~UQQQ•.. N o o p ro ~ o m ~.y~ m oN°'w- a nm QE Ew"°~ aw _ ° ESN? a ~. ~ c w tr w rnrnvlcn c =a1 a1 a1a1ma~~ cv~-1~°E ov~• °°U ~ C ro~ EL m O C o • a t~ N *. °,~ ° ~ 0~ V ~ r N p .. r N t ilf ro wululNcnaro ro U7 N U1 N N K~ aaa¢aW N~~Nm ~ ~ a ~ c ~ w ~ ro ~ w ~~ c~ ro ro = .= ~. ~ me ~cU~ca ~ Z li~.m Z v ro ro rorocnroca•-~ i~roS°°: » 41 0 ~ d ~a[][OU ] m ma c r C t ,C aUUUUU CH 0~^ O N ~+ ro U Z U U N 0 0~ c°o w U 141 I {~ _Z Z a W w Z~ WZ ~~ ? 11. N N w~ ~a awo ZUZN Q~w~ Z Z .. Q ~ ~ ~Wd a~ W ~ m N m~a^ ~~~ ~ W ~ C o~oW OW?~ Was ~ ~ ~ Z ~... L U ~a~ ~Z ~ d ~W J ~ ^ ~ Wm U N Z Z m 0 U ^ ~ 47~ U ~ 1 1 i l 1 1 1 1 ~ I ~N ti O ~ CO .. } !~++~ , ~~, ~ ~ I ~ ~ p M '~ ~ aM0 '~' r N ~ ~~ r N ~~c ~ ~ I I I ~ I I I ( I ~ N ~ i .... ~'~] ~ ~ ~ O (~ N ty V OQ rW ~ ~ w ._. v 1 1 I 1 f I 1 o 1 °o ~ ~ ~ - ~./ Yr~, ~, ~ 0 0 : *~ , . ~ o N Op m M ~ ' !1~ . ... Q ~ .-. ~ U ~ l ^ O l 00 ~ r ~ I I ;! ~:: ~` ~ .~ ~ M ~ ~ c ~ m O O ~ .. .. y ~L ; r..r + ~ ~ ~ C ~. 1 N 1 I 1 ! 1 ;. 0) `~ ~ ~ .~+- ~ ~" '~ ~ ai ~ 0 °Q ~ *k o o a ' E O I ! 1 1 `~. n N ~- D ~ ~ N D ,~ ~+,'~~. :.. N N O pr. ~ O c "O ~ M ~ ~ ~ ~ ~ .. oQ ~ m Q ... I I I O I ~ ~ ~ ~-^ ~. ' ~ ~ .. ~ . ~ O7 o o ~ -- ~ ~ ~ ~ ca ~ LL C ~ ~ 1 I ~ 1 ~~ ~ ~ N ~} t17 '; :: O O ~ N O 'r` ~'~'" ''' ~ N M Q ~ , ~ ° N ~ . I 1 1 I l O I i I ~ I~ O o~ ~ N N +r ~ ~ N ~ ~} f~ ~ tD , - _ 00 N Q) M ~, , m ~ c~ a~ y ~ o v ~ C N rn C D? L ~ _ C _ ~ ~ C o N U ~ ~ a i PENN ~ a "fl N c ~ ~ ~ ~ °a ~- C~ ~' c~ ai rn ~ c~a~ti a=i ~ ~ ~ N ,, ~ ~w rn u.. c ~n a~ ~ ~~ o v a~ ~ v c a~ ~ E > o > ~ ~ ~ ~~ ~ N a x W ~^ ~ ~ c o ~ ~ ~ ~ ~ a~ N a~ c ° ~p o ~N ~ c ~~ c~ w ~ ~~ ~ U a N rnm ~ o ~ ~ . ~ h ~ ~ o ~ a~ i ~ o ~ o i~ ~ ~~.N ~ c ~ ~~ ~~ N ~ N ~ ~ ;~ a~ . ~.~~c~=~ ~~~ aav~oc~o ~o ~ w W ~ a m v m N D U ~F-. W m 'c s` w -a c .~ a a z D C :~ 0 U 142 Z Z [Y w w ZN H~ WZ ~~ Z~ ~~_ ~ ~ Z ~ T O Q2~N Q_VW'r ^Z~M ZQN~ r\ ~ W Q N W m~_-4a40 c ~Oa ~ c ]WZ cU ...~ NXQ ~ 4 W ~ °' J }' w a a~ ~>>r U Z I-- U ~ a ,° ~Z o~ w J ~ ~ ~ Wm U N Z Z m 0 U 0 ~ ~'- ~ ~ N~ N O ~ ~ ~ ' o h ca cj tirONM ~D ~ 1~ ~ M Q) ~D p C~~ O M ti O OD 00 (~ OD ti 01 p p •~ O ] ~ MtiN ~ ~M ~ ~ ~ ~ ti ~ c+7 M o0 O O~ I? ~""` N O tf} ~ ~ ~ c u `` N - ~ N ~ ~ to O (D ~ O ~y ~ ~ ~ ~ `~ O M N ~~ (D h~ lf~ 00 D Oq ~ry p ~ 0 M o~Q N co a~ ~ ~ h ' ~, ~ do ~~ O o0 01 cs } ~ ~oc~oT 00 ~ ti ~ ~ ~ M ~ M ~ tf7 ~ h ~- ~p Oj _ ~ ' « ~y ~~ ~ F p ~ pNj ~ ~~~ r, p0 pp tC7 N~d'~M ~ ti OhD .0 ~ .. :. 1f} to N h f~ f~ M ~ ~ ~ 00 s ~N~~N ~ ~ r. ~ Em N ~~ ~,; rn~° cNO ~ °~ Q T ~ M~ N N ti ~ N Q3 O _^ ~ U ~"n ~ ~ ~, o MN ~ ~ ~ ~ ~ ~ .~ co M p c°'~oti°~ ~ ~ ' . ~ ~ m ~~ C O ~ ~o~noo~ : ti; ,~ c~ o ~ ~ o ~ ~ ; _ ~ ~ co - oo ao T ~ ~ ~ ~, ~" N ~ N ~ . N ~ j r ., t~ ~, ~~ ~ ~ ~ ~ i ~ ~~ p~D(DN MO~ ~ o .. ~ ~ `'~` MN - D~ ( M ~ ~ ~ M M +~+ ODD M ~ ~ M tD N t''r'J {"7 ht""TNCA 01 e- (p o V Q r~ - O T NN - ~ N ti ~ M ~ ti ~ r ~"~ ~ iV e- {11 ~ r •a ~ tf} _ o ~ u~ k ~ oo: O ~ ~ rn N rn , ~ ~ ~ M ~ ~~ M p (QO ~p ,. r"; ~ ~ ,~ Q +Mr e- ~, ~ ~ i i e i ~ N i ~ i p ~. ~ °~ t l ~ o ~ ~ V 1} ~ ~ ~ r (D p ° pN M M c° •~ ~ ~ ~~~ . , ~ ~ ° N co (d io ~ 0 oa rn - M c~ ~ w ~ M r ~ N ti r ~ ~'" .. r e-- bR ~ ~ ~ ~ , ~ ~ ~ ~ ~ ~ ~ ~ ~ coD my ~ ~ ~ rn ~ ~ -o 0 ov ti ~ ti N ~ Q m h r 1. ~ ~ ti T" `.' N ,r.. b-~ ~ 3 ~ ~ ~4 N N o' U 0 i t Cp m m ~ ~ o C C ~ C .~ ~ N L U ] ~ ~ ~ ~ '~ 0 ~, u,E~n~ o o ~' va ~ ~ °' ~ a ~ ~ `~ ~ ~ °a ,,x m ~ a i ~i ~o~ ~o E ~ ~ N ~ ~~ c a ~ LJ,I ~L to c ~ c ~a~~~~cav~E O U) N E ~ o ~ N ~ ~ X W '~~ Zs 'c ~ O ~- ~ 'vi ~ v~~ ~~ N 0~ U V1 0 0 c o~ ~ ~ ~ ~; c,mN~ ~ ~ ~ ~ ~~ W ~ c ~~~~a~~~~~X ~~N ~ . 0 ~La=ar o ~ jai ~ m ~oc~a~.Lo~oc~ro ~Ud~ticn~C')21- ~~.~. a ~g c~~~,~~, an.U}4UQ v,~ ~D .~ m ~ W W ~ L } W c~ m 'c L W c m N a x a~ z 0 N c C 0 U l43 1 Z Z W W Z~ F4- ~ WZ ~ ~ Z_ ~' ~ _N ~ ~ z~r aWo ZUZN Q Q w r °zZ^m _a~,~ ~ w Q ~ ., W ~ m y ~ oD~d~ c ~o~~ ]WZ cU ti.r ~ X ~ ~ oW?} wQr >> UZ~~ U ~- ~ a ,° W^ ~ Z ~Q oW J ~ o~ wm U Z Z m 0 U N E 0 2 °o W Q 0 U N U U~'' Q} ~ f~l~O~d•N~*'oCnr 07 t~ cD o~ u7 00 ~ O Cn cD 01 r• C1aMl[7Ne- Oq u7 cD O O O 0 N ~ M~N~Otf'001`o!!?O: N ti ti NOMNd' ~ t~ N {~ N CD ~CiMNMOiNO©~O In C7iNo0~Q CV f~ ti ~- v N N CD M M N CD O M 0? D ~- -~ M N N M r CD CD Cn 01 o ro r ~ N ~~ ti u~ ~- N o co O r• ti ~~~ ~ ~ ~ ~ ~ ~ ~ d'CDrOu7CDO~ctNOCAd•, r I~oONTd' N r ~ N CTi N M CD Cep ~f? ~ OO N C7 CA 0 O Cn ~ N 00 T EA 0? M (D d• O !~ © N O OO N O O rr CD (0 ~ 00 ~- M ~ CO ~ ~ oi~anicvui~mniaao~rn o oi~cor:M ~= a ~ Q (DrOM~DNh~OrMr-11~ N O N T W O CD d' ~- ti M tt OO~f70T O 00 N (0 lf? !~ M ~ Qs tD . y I . y, sy t+r? r.. r.. +r ~ '~ N ~ ~ ~M~OrON ' ~"" ' OM N ~'~tiMO e- .~. ~ ~ 0}NOOMtnO 00 O~ N c00N~oD ~' ~ co O u7 ~7 O N ~ ~ ~ O M 0) 'ct' N 'Kt i~ D ~ ~ m 07ON010000 (~ ~~ l{3 GOti ~O(r} M CD f~ ~ CD ~ O ~0 M N O ••- r Cfi: O N ~'- 0) r (~ M M lf} ~ N 0} CD o O O 1~ M CD ~• CD w t0 O i~ t0 M d' ti OQ m r rMT'~"' M M N~CO O N k{7 N ~ ~ 'C~ r r ~ ~} ~-. m 1~= 1M o rno11 Cn ti v ~` aODO ti ~ ~ o °o ~°n c cep ~ N D ~t GO u7 l1"1 Cr} c~ ~. v ~ ~ c0 0 0 r- r o N r ~ o N ~ C ~ ~ 1 1, 1 1 1~ N '' ~'r? O 1 Sr7 O' O .. O W ON ti ti oN M r CD O N Ca0 ' O I` CD I~ .-~ O ~ N O ~ : u7 ~ r r CA a O r ~ ~ N r M h O ~- ,., r I ! 1 1 1 l i 1 ~ 1 1 I 'e" ' N CD ' ~ ~ ~ ti ~ o o c o~ a o~ rn 0> M M M r Q ~m ~ r Q ~ ~. i"~ Q~ 1 T l 1 A ! 1 1 1 1 ~ ~ ~~~ (D 1 0 ~ v ~? ao O ; c0 M c~ ~ ca ~ ~ M N N OD [V M ~ ~ O . ~ .. ~ ~ ~~~ .. +~ Sao 1 1 1 1 1 1 1 1 ~D N ~'~o l rn ° ~ O ~ C D o . ti C D N O o0 tD Cn M t1? N ~ ~ Q) h ~ ~ ' ti GO Oa tf7 O ti N Q CD f~ T ~ Nr ~ . N O 0) CD CDr(7 © O ~ I~ O r- r r r N I 1 1 1 1 1 1 1 Q~ ~ ~ M~' {~ [} ~ ' 01 r o N r CA N O d' D} I~ ~ +.~ (~ O o ti. ti r o ~7 M O N 'o ~ O m O ~ 00 N r C10 0) to 00 ~ C ~ ~ (Or NN ~ ~~ DO ~ ~ m N N w r r ~r- C~j a L v, a~ ~ C) ~ ~ ~ ~ ~ ~ , ~ c ~ > j v U ~ ~ ~ c N~N~ ~ N v -0 cn c N Cu c ~ ~ ^~ Ln m W io 0 C ~} a a~ U N ~+ V W v. N N N N C u.~CUOLL'o~'o ~ > ~ C CD N ~ > A ~ ~c~ ~ + ~ a ~L } m c ' C~ c ' ~ N C 0 O N~ ~ L ~ C CU ~ ~ ~ ~ 7 ~ W 4 ~ C C N C N O I ' ~ N v N~ i i C O N~~~ 0 i ~ N C E N O ~ +^ ~] W W ~ / v~ ~ La cU o~ rn~ v o 0 o a~ ~~ v ~-~. v ~ ~p~N~p~O~~~~•N F ~~~~cao~ ~ ~~ c c ~n~ca=~~_~ ;~a~~ acn~c~o ~o ~ ~ . Q W ~ ~ ~ w 104 • • • • • • • INTERNAL SERVICE FUNDS Liability Insurance Premium Reserve - To account for expenses related to maintaining the City's self-funded liability insurance including administrative costs, claims and premiums. Funding is provided by assessments to certain other City funds. Self Funded Employee Benefts - To account for employer and employees' contributions for a medical insur- ance plan. Central Services - To accountfor expenses related to fuel, vehicle repairs and various supplies provided to city departments on acost-reimbursement basis. 105 ~ 1C) l~7 0? '~ L[? r c~'1 C) ti (0 ~n ~- cr] r• Ca {y ~ r Ln 1~ 1~ rn O Y- (D oa M (0 O r- W O O o~ ~} u? ap ~ oD d1 Q) '~t O O O i'~ ~ N N N '~f Iw 0? e- C~7 CO (~7 [+'! tt~ ~ ~ N r~- '~' lf} [n ~ CQ ~fl N ~7 {D O CD O f* f'~ O CO r~ l[? o0 ~p O m ~ ~ ~ e- ~ ljj u7 O ('~ e•- Ql GO p cv ~ cv m ~ ~- ~ ~ ~- ~- ~ ~, ~ ~. ~ ~ Ch r {V Crj ~ ~} ~ ~} y ~ ~ N CD r ~ ~'~' ~ ~ Ch 0 ~ p [+} N O ~ N 00 u7 U to ~ ~ ~ ~ ~ ~ ~ IL U O ~ ; r ~ ~ O ti i~1 ~ .,r"~' ~ ~ ~ N N ~ N ~ N ~ O ti ~ '~- ~ N p ~ N ~ ' ;~ r~ ~ ~ (7 it d w ~~ A d C O {p t[1 Q~ LL' ~m Lll J Z Z ~ ~ ~ ~ ... ~ o C] W Z N + ~ ~ ~ ~ ~ ~ O ~. ~ . ~ - ~- ~r t~ lY} ca tD as ~D ~r O C7 m ~~ ~ ~ ~ '~ l ~ ` ~ ~ ~ ~ =gym ~~ • ~N O u7 U +n N ~ w ~ ~ J C ~ ~ a r ~ Q= - ~~~ ~ ~ . ~ ~ LL w ^ ~ Z ~~ U~ ~ ~ ~ ~ ~ . ~ c~ _ MM ~..~ L ~ L~ •../ ^ .. C ~ U •i ++ ~ ~ ® oU a = ~ u, ~ s ~ ~ ~ u, E C 7 C 7 a~ V~_ ~ ~ v ~ ~~N U ~, ~ ~ _vc.~ ~ ~ ~ o m~~=m~ ° LL ~ ~ .~~ ~ W ~~ a w ' ~ •~ - ~'Q ~~- ~ ~ ~ ~ ~ ~ m ~z N ?~ ~c w ~ ~~~ a ~~~ ~- ~ ~ ~~ v ~ ~ ~ ~ ~ . s ~~~~vmN ~n . ~, a ~ ~ W~ ~ ~ w a~ ~~~o~w~ ~ ~ via~a~-°-,~~ o ~•~~~ ~ ~ c ~v ~ N ~ ~ ~,,~ ~ m ~ ;~ ~d¢U^ ~w ~U~ ~ ~A L~ +~ U O N i ,X O ~ t~ C1` O d U =~^~at~. ~ ~ :.a w H 106 N D7 O It~OQ~ r flD ~N~~ ~ ~ O ~ `"" ~ O '~t (~ a0 ~t ('7 (p {D O N ti ~ ~ p ~ ~= ni v v~co r~ r ~• v m c~ coOr~~ ~ ~ ~ ado ~ ~ ~ D: .. ~ f.,., DON ~ r {V W (V r r e- v ~e- f V Z ~ iH Z _ N LL W ' p- ~ O ~ (D ; ~ N N ~ ~ (~ C D 'rt O (D O tD (D N W _ ~ U rn co ~] N ~ N N ~. h Z ~~ N N r ~ r r Q U V} N N N W Z ~} c~ ~ o M W .0 ~ .~ O ( N t~ tS7 fi~ N CO Z O ~ C~ m ~ ;~ ~ N N aNO ~ O N C7 Z=~N N~~~ (n ~ ~' ~ ~ ti r ~ `. '~` QV^~ W Z ~~ Q Q) Z ~ U ~? ~ © ('h ~ r r Q) ~ 00 O ~ N O ~ In l~7 (h O (~ (D a m J ~ r '"' r J C ] X Ca ~. ~wQw ~ ~ !.L ,~ o~~~ ~zZr ~ U~ W ~ ~i O F- N Z W C ~ N ~ .. N r ~ ~ ~ ~ C M c ~ ~ c o Ur ~ rn ~ ~ • -v w rn N o ai °' ~ E c a ~ m ^ Z ~, ~°o a ~ fri~~N ~ ~ cN m cEaci ~ ~~°_•~ o.- c ~ a~ °' m~ c '~ ~ rn c rn c ~ a~W a . ~+.U c o a ~- o ~ rno~ o ~~ ~~~ o O1 -~~, ~ w w L c ~• o ~ . c ~ ~ ~ ~ ~ a ~ c ~ ~ o ~ ~ t aF~~ ~wcn~ aa~~a i ~,OQ_^ a ~, v o~ .~ ~ c c c ~, 0 0 o z z ~ ~ 1U7 c^o rn c~ovN~ti aa0aovco ~ (D O N D O e- ~t ~ CO O CO ~ CO cv ~ rn r a^o 1• N r ~t 0} ~ N f0 ~t~'~~D h~OO{'~ ~ u7 (D O D m ~ ~ ~' (~ ('7 [r? l[} DD r ~ Da ~ (~ O 'fit kj7 ~ r- O ~' p ~ ~ ~ W N D In O CO CO e~•- ~ N In r F-~ N N ~r- N ('~ v (D ~ ~ ~.. r ~ ~, M ~ ~ ~ .~. .. I~ 07 O O N t~ ' N C O t4 ' N (D O N (D D '~ M D n (0 +~-~ D ~ i ~ U ~•~ ~ ~D CM {rj ltj CO tf} I~ I~ Ep N In yrO`'' r {V N (V D ~,,,. Q ( y Z U N LL ~ ~ W U ~ M N ~ ~ N ~ N N ~ ~ ~ ~ ~ ~ w ~ -o ~ o a N~rn ~ ~ ~ ~ ~ N ~ o ao N m ~~a~ c7 ~ ~' ,~ ~ ~ ~ ~ ~ ~ v ~ co O ~Wm r ~ . . ~ N Q ZEN ~ . ~ ~ W ^~M '-' '''' h M h O M N r- NM~p Nt0 N ~' ' N I~ CO ' u7 ~-' ZZ N y ~,U ~~ ~ M (D N~~t(Drt N M t''7 as ~ d O ch O ~ „Q (] ~ ~ _ C ~ ~ ~ ~ E N CO e- ll7 r ~ ti COO ~ N N ~ 0~ ~ 0) Z ~ ~ ~ N ~ ~ ~ Wpm J =ate mJ^ m ~ d3 N2 ~ N ~ NUW L ~ N 00~ -. a~ ' ~, `~ ~ N J ~ ~ ~ C W U , v~ ~ Q N ~ ~ a ' ~ Q o Q N ~ ~ ~ U N M ~ ~ C ~ ~ ~o o ~ ~ ~ Q} a Q O N U ~ ~ U (~ Z ~ ~, m c ~ ~ ~ = c~ lD +' ;~, a ~ Laom ~ ~ 0 A ~ c V c N ~ "Q C ~ ~ ~ 0 Z N ~ ~ a O N N U~ .~ ~ V •~ •~ C~ ~ ~ o s 0 ~ m ~ U Q~ •- Q m 4} C~ J C N U O C~~ ~•~ C C N-p. . ~ ~ LL ~ ~, U Q ~ U ~ i ^ ~ 0 U . C . ~.-,~ ~ cNUmEa~~~Lna.mr,~m~~m j ,~a ~ c ~ ~ !~ ~ p C ~ Q ~ •q~ C N ~ ~ ~ ~ ~ Q ~ ~ ~ o°~~~~ ° ~ o ~ 'Q •*_-, ,~ C °~ C °' C lC oa o ~v~-~ ~o~aa~ ~~c F m~~om ~ uc c~ ~n a~ a~ ~ ~ ~ caa D ~ os c^~ a~ E ~w a~ ,n u~p a~ ~ Z ~ -- °~ `~ ~' ~ ~^ o L ~U tooL maooL ~ ~UO~ ~ L= Lo .. ~ ~ N ~ N v~com~~~coo~m N Fz Q ^~a QQU^w U o~ ~[Y m ~ U U ~Q _ L a 3~ o~N ~~ v ~, ~ 3 ~ oo 3 v, ao ~ ~ ~ o ~ ~ ^ ''' ~n~. ~ II. -o Z ~~ m ~~ ~ +~ ~. U e c W c ro oa ~0 a U COQ ~° ~~ ~ ~ ~ ~ U U (~ Z U U ~ 108 r. ~ ~ ^ .-. LO ~ ~- _ ~' ~ ~ 01 h aa~~ ~ c~ .n ~ c ~ L GO Iti ~ ~ p. ~~~ ~'~ f` N ~ Q} co r o- ~~ o ° ~ 40 ~ m j ~ '~ c ~ ~ a i m ~ x r ~ ~ M ~ ~ ~ d r- ~ ~ ~ ~ z o ~ o ~ ~: •, ~ ~ co o z a E ~ ~ ~' ~ ~ ~ ~ ~~~ v ~' ~- r 00 ~ cY Q w . Q ~ ~ ~ ti ~,: ~ r- v nj p ...• ~ (/} ~ C ~ Q Z _ ~' ~ rn o r c~a ~ W ~ ~ .~ •a ~ N ~ k r . ~ ZV ~ ~ Em ~ .. ' ~ ~ ~ t0 o Q - ~ Y M W ~ W C7 UJ ~ co ~ a^o ~ ~ ' ~ .~ ~~ M dQ° ~ c~ ~ ~ ~ ~ ~ , ~ M o~ .. ~ M ZQZ~ ~ ~u"~ oWNE ~ ~ w~~ ~ E °o ~ M ~ ~~~N o ~ m m~a^ ~ ~ N M rncDM~ N cD =on. ~ a ~ ti N rn~~~ 0 0° ~ OW~ ~ ~ ~ ~` W ~ ~+ ~ LLWZ O~Z} C ~ ~ p ~ ~~7CN M ~ 00 }W..a~ r ~' _ v.~ ~ ti v :~- c~ rn u~ rn t • rn co ~i UZQF- ~ ~ c 0) M ~ ~ 0~~~ ~ O N W ~ ` ' J ~ ~ ~ ~`. ~ "~ T ~ cN .. rn WULL Q ~ ' '~ ~' ~Q ~ Ii O oz wQ as L ^ ~ W D N o ~ c ~ ~ N } _ m ~ ~ ~. Q,; C ~ ti N ~ vJ ~ O ~ N Z ~ o ~ .c U .~ ~ ~ r U ,~ ~ E r ~U ~~ > ~ Z t} ~ ~o ~ N C ~ ~ N y C Q 'O E ~ C > m ~ c .Q? o C m y N c~ ~ ' '~~ ~ ' c ~ a,~ C w m W ~ 0 o ~ a~ a~ c c~ •- ~ ~ v ~ o . E ~ ~' ~ ~ N ~ E u ~ c ~ a ~W m i~ U N a~ ~ ~ ~ N Q N ~ y ~ cc y a~ c .. ~ ~ v, ao W~ o c ~ ~ ~~N N a c~ N N? ~ V N x W ~~ c c ..aiLr a ~ ~ ~ a ~ opa. ~~~ ` ~ ~ ~ o ~po. ~ a ~~~ ~ o ~ ~~ o ~c ~? m w ~ v a ~ a~ ~, ~ ~ a u ~ ~,acn0o ~ ~ cacn00 ~- ~0 ~ ~ ~, v a~ a~ cE~..~._ ~wN ~~ ca a0 ~ C7 cn ~ rn~ ~p c c ~ w c w ~ OC a~ x C C C U 109 Z Z Q W W N ZZ H WW ~U Z~ ~ ~ WW {'] (/~ r J o Q = Z N ZU~ r _ W ^ Z Z za;~ ZWN~.. m ~ Q ~ ~ ~ m C ~z~~o ~W~WU Na X j L WWZ~ ONO}. ~W? ~ UZQ~ who W U LL ~a ~o Oz wa J F- o~ 2] N ~ Z_ Z (SI 0 ~ 41 ~ r" O OQ Q ~tl~C7~ 0} QO i CQ M r- h 00 ~ O N r c0 ~ ~ O lh (. r h ON h ~ 00 M tY1 ~ tM~ '~ ~ ~ ~~Mv N ~~ ~tiN ~ ~ ~~[1M O ~ ~i] 7 ro c ~ ~ ~ ~ ~nrrnM M (D ~*- o ' ao r o~rMo (n h r N u~ h Moue ap N N~ M O o ~n N M h h N GD (D 0 7 cD ~ 00 ~r- 01 ~0 N ~ ll7 {n N cn O ~ ~ t1y tD ~ ri ~'" N Oa 'rt O) h c0 Id'? 00 M h Q} O (n ~ !r7 ti O O O h rr GD h ~ to 00 M a0 li7 ~ Q N O O ~ r N ~ e-~ r ty . N M h aD N D r r N 0) L11 r r ... ~ ~ h to o o r~ co h ~• ap ~• ao rn o ~t o ao n ~ ~ (0 O O ~- M ~ (D N 00 ~ c~7 O ~ (n c0 1• c~ ~ (n M O ~ ~ O 00 to O ~ h ~ O (0 O e- ~} O ~ tp O ch ~ 00 c+ri M M 01 LV N M O O N cri c+1 'O N h r~ O ~N Ncp r p~r0r h ry 7 i p ~ o 0 ~ G i ~ {n GO N ~ ~' N N G~ cV r r- .. ~ ~ ~ ~` ~ ~~ ~ i[3 ~ h ~ ~ N ~ O M r ~ O~~ N N O O r t~ to cn ~ l [! . D D ~ = ~ od ti N ~ a0 ~ M ~ ] .. N r ~ ~ ~ ER ~- ~ M ~ o ~ M ao ~ ~ o M ~ cn O ao v> c~ r• cn h ~- N 0~ oo ~- 0~ h ao h ao O ao o M ~- ~ ~ CO r O ~n !n GQ M d~ 'er (h O V ~ ~ ~ O[? O ~ N Q tM tMC1 M Cp q~p ~ N w N r•' N N `~ .. .. .. ~ o g o o rn ~ ~ ~ ° N a~ ~ a o a o c n c ~ i a ~ ~ N M ~ ~ ~ ~ ~ Q m h N N O N O N `~ `~ ~ ~ ~ ~ ~ O +..~ a N 4? ~ c ~} C ~ G3 ~ ~ N .C ~ ~ Vl ~ N ~ O ~ , ~ r .~ ~ ~ ~ s E E ~ c ~ Y c ° ~ U ~ U ' o Q •~U E > > c o V ~ ~ C ~ ~ N C 'O ~ C ~ (L ~ ~ C ~ N c c~ ~ 'E ~ m c a c~ w. c m W C ~ ~p ~ • ~ N E ~ 47 C ~ d dC E m ~ ~ ~ V ~ cn ~ ~ ~ N ~ ~ 4 U7 ~ ~ a~ '~ ~ UI1J N m N v~ ~~ ~ ~ c~ ?~ 0 ~=~u7~ {~ Urn ~ w ~ ~ '~~ • ~~ c ~ o o a` k o a` L ~~ y c co c~ a o ~ ~ a~ ~ o ~ ~ a~ ~~~ oo o ~ ~ ~~~ oo v L~ o o o~ -o ~ z ~, N a ~ N ~,a~ ~ ~a.~n ~ ~ ~ ~, ~, ~wN ~~ a0 C7 ~ ~Q ~ ~ ~ w w N N .~ ~/} C U 110 TRUST AND AGENCY FUNDS Pension Trust Funds 1925 Police Pension - To account for the provision of retirement and disability benefts to police off cers hired prior to May 1, 1977. Financing is provided by mandatory contributions by active members, state pension relief distributions, and a specific annual property tax levy. 1937 Firefighters' Pension - To account for the provision of retirement and disability benefits to fire- fighters hired prior to May 1, 1977. Financing is provided by mandatory contributions by active members, state pension relief distributions, and a specific annual property tax levy. Expendable Trust Fund Cemetery Trust - To account for donations and a portion of the proceeds from the sale of cemetery lots, These funds are available for maintenance of City ceme- teries. Aaencv Fund Payroll - To account for the payroll of City employees and pension benefits of the Police and Firefighters' Pension Funds. Gross payroll and pension benefts are treated as expenditures in other City funds and transferred into this fund, which serves as a clearing account. all Z lL U W Q ~ Q Q~ ^Z Z ~ r 0 c] Z~ w~~ m ~ m ~W~ o=~ N~~ ~-w~ ~U ~Z ~g m c~ Z Z m 0 U Oq ^ ~ ^ ~ In r GO ^ CD OD (D ll7 ~ Qf ^ In ~ U7 I~ N o0 N r ~ r ('~} ^ 00 '~ M 00 N CD Cr7 N ~ ~ O fD I~ ^ 11j O N (V O 117 ~ N In if} Oa r l~J 1D +7 1~ (V p : Ill N ~ I` i~ I~ t ( Cl~ r ^ ^ I~ ~"" , If} t0 ~? In (D 4~t t~3 ~: ~3 d} 1 ..1 1 f: r 1.:: .. r r ~ ~ (~ U "` C m N N N ~ N ~ Q ~„ , .' '':: to 1a ...: ~ ,, '~~'~ t ~ '~ ~ ~ ~ . N ~ O (D N * N Y] N ~ ~ ~a ~ ( ] C ~ F- . n . X ;:: W . , ~ ~ ~' ti ~ ~ ~ ~ rn a0°o ~ aw ado. ~ , h : . r ~ N p0 Old r o a,,, ' : r. ~ ~ ~ _ ., g ~n ~ ao ° ' ao oa a o ~ ~ a ~ _ ° In ' ao In as In ao ui ~ ~ , N Q a~ C ~ ~ ~ ~ U .7 ~ ~ N ~ ~m W .n as ~ r;~ •~, ~ l~ m .~ ~ U ~ ~ ~ ~ ~~~~~ c~v,~~o ~ N ~ U ~ c~ +~ ~ v Uc~.Qc Q a H C [Q m c >~ ~~ m J a~ a 0 t '0 ~ ~ N v *' a ~ .~ ~ iL J i~i~~ o '"' U U ~ ~dQ J C r71 .N U ~ ~ _ ~ N ~ N c~m~, ~~~ lL [d m C 0 ~- U c c~ m s~ :n H ll2 ~ ~ ~ u°~ o `~ c°v ago "~ oo a~a p !~ N 0] 00 oD o0 ~ ~ ~ N N N ~ Z ~ ~ d4 4A ~ `v, ~° °oa w ~~ ~ i a~`a N ~, c ~ ao v ao rn ~ co ~ rn ~ tY +~ o Mr~~ p) m C h~ ~(+N'] N N N H r ~ N N r- ~ CO C4 ~ z ~' a ~j (V {y N 0 ~ ~ ~ ~ ~ QZ ZW ~N ~ ~ ovi w ~ ~ ~ rn Qa c ~cn v r v v ~ ^ N ~ •~ N ti ~ OD {~ {D {p Z f'^ r ~ ~ `~a ~ ~ v v O oNo a ni ri ~ ~ Z ~ N ~+-? tf3 WQ~ b9 to mom =w ~ ~.z~ Z~ o ~ ~g o~^ o ~ ~ ~ a o Z U W m c ~ c ~ ~ w ~ a a i ~ F- Q m N o r ~- ~° ~ ~ ~ ~ U ~ ~ N m ~ Z ~ ~ ~ '~ ro ~ E... ~ ~ ~~ ~ m ~~ c m ~ ff W m ~ _ ~ ~ ~ -c ~ ~- ~ ~ ~ ~ v 2 a ~ ~ > ~ °1 ~ , to a c ~ . U~ ~~ ~ c ~ a ~'o c ,ca ~ ~ ~'~ ~ •_= ~~ ~ c~ ~ ~ ~ ~ U U 0 N W Q S~ ~~ Q ~ ~ U U ~ ~~ J V X ~ U C p _ .II ~ _ ~ Q Q ~ C Z ~ p J (~ . , ~ 113 N W U Z m ^zo ~z z~ wN U~ Z =pv Z^fnN QQWtj ^ aL ?WNW E °z]Q~ ryW ~_ MM N W ^ W~ =zap a~ ~a~~ ox w N W Z L owz~ F~ZQL UW^~ ~Ut~i ~Q oZ ~a ~ ~ ^ ~ W~ 2~ Nm Z Z 0 U ~ ~ o o ~- M oo -~oM N ti co N 0o ao 0 00 ~ ~ V ~ . `t M O @0 h N N C N d' o o N ~ ~ ~ p ' ry"" ~ " ' ~ c+~ t- ~[? O ~ D O O ~ ~ ~ ~ "" d~ N cry oo two N ~ ~ ~ rn N ti v N c°°o ~ ti ti ti ti °o D r~• c~ ~ ~ :~~.. r+ :. 00 I~ N to N r O r ti OD et O O ~7 _ r I~ t~ p D O ti ~ r 1` r p} h .. Q „~ cG D C~ r ~ !~ N cy7 e- . ~: N t ' t N N N M ~ N O '~ D Q a ~1'? tD ~ r" ~ N r` m OD CQ [o o tD r . m ~ M ~ O r 00 r GD N ~D ~ r N O O N N ~ 17f G 7 ~- ti O D~ ~, .-. ~-- M m ti M c~ o M ro o c ~ r ~ `~ N o ° v c n • N o ~ ~ ~ r ~ rn LL ~ ni ~, .~ c~ h ~ m ~ ~ ~ o o N M o o ° r~ ° ~ u i c o o c o ~ ~ r ~~ O r r N ~ ~ (o D V ~ ,~ LA M f? ~ ~} V M W Q .. !- ~ M r ~' " e t ~ p r N ~ .: ~ O t'7 N ~ ~ ~'} to D ti O O O [~ ~ " h ~ 01 ~ r r ~ r ~D r !O~a ~7 ~ D ~ t~7 ~ h ~ ~ [D W ~ ~.•.~ M .. .-, ~ ~ -~ ~ r ~~ : DO~~ ~ p . r ~ ~ ~ ~0 _. ~ +~ ~,,. N r r ti D D O •4 0 ~ ~ r o ~ ~ N `"- ~ fi N N W j ~ ;. f ~ ~ ~ ~ ~ _ cD r 1C? tV ~ O '~# r ti M co ~? ~ 01 0 et 0 00 0 N ~ N ' V Q r ..~ N M ~''') r N `"~ " d ~Nrn ~ c°DV ~ °o ~ ~ - a o ov M o N - N ao rn o o~ ~ ~ m h ~~ ~ ao r M ~ up7 rn o rn ti 7 . I ~ r r ~ w ~ ~' ~ ~' L~ ~ !I~+~ N ~ ~ r .. *~ ~' . N .. ~ m N ~ ~ N N ] +~ •p C ~ ? O N ~ U r ~ N ~. N o N LQ .c N Q ~ `~ ] +~+ ~v N ~ ] ~ (Y ~r r ~' N ~ _ ~ ~ ~ c~ . v ~ ~ ~ ~ ~ v ~ ~ ~ ~ ~ *~ oho ~ ~ °~ c 'v ~ .. v .. ~ ~ ^ ~ Eo ~ c ~ i~ ~ ~ ~oa~~ ~ ~? N mo c o W ~~ N c m~ ca ~'~v~ ~ c U o m ~ ~ ~ N n~ y ~La a~ U N o~ . x W ~ ~`o c~ 'e c~ ~~°~ ~ ~ ~ r C _ ~ ^ rn c~ ^ c c ~ ~ a ... ~- aL ~ x ~ ~ cn H ~ LU H H N~ ~ a N~ a m m ~~~W~~ aV ~o o r IoW c c ~ w w o w ~ ~ N' 0~. H c a~ a M a~ r 0 c a a N 1~4 w ~_ J_ m Q r' ¢J S Z (] N Q M N ~ ?W~~ ~ N z U 07a~^ =ZU ~ ~ w W C NZ(~W ~QQ ~ ~V ~ ~_ LL .~ U~ Z ~i w w Q N NNE ~- vooti M NNE (''} ~ NO)( V ~ N~~ ~ ~ ~ j ( ~ rewo h h~0 f` a ov o0 titi titi ~ ~ ~ ~ r 7 C l~ ~i ]~ , (~ a m ~ ~ 0 r C N c a~ ~ ~ ~ a ~~ Q m ~ ~ C w E ~ a~ a U ~ ~ of a ~ ~ ~ c m o ~ o U N N ~ N ~ ±, ~ L ~~-~v~ Q ~~~a NVQ^ ~ ~QQ N Q o F-- .~ J ~- m m m :n .J ~~~ GENERAL FIXED ASSETS ACCOUNT GROUP 116 ~ I!~ ~ d' Ch GO w Cq (D t!7 M cD~~~O M w ~ ~ w M N ~ t~ Qi {~ w w O p I~o Oo 0) N ~ D ~ N~ GO ~ iD w ~ ~ M ti w ! W V ~ `~ ~ ~ ~ ~ 4 N am z' a~ ~ W Z ~~ ~a Q N Z W w M M W ~..~ L ~ ~ ~ N - 0~ o N c N W ~ ~ ,~ ~ d lL Z ^ ow T ~ m ~ m N v x ~ ~ Q LL ~ ~o N ~ W ~ n c v, ~ ~ pw o ~ o ] _ w ~ .o ~ m N .c o ~, E ~U i~ .~ u.~a E _ LL C7~~ C C _ ~ ~ ~ N ~ ~~ O U C ~'~ a ~ ~ ~ E _ C V Q a~ a C ~ a ~m EAU ~ N ~ cs UcnU ~ ~ ~ c ~ I17 C O N U •C N ~ Y ~ Sao ov a U N~t~}D11! ' DONOR 1 ~ ~ 00 00 0? D D M O r N ~D .~~ E t~icovwMr cnwNco~ c ~ ~ ~ ~ o ~ W ~ C C ~ ~ ~ ~ O ' 1 ~ 1 E 1 - ~ ~ {D ti '~ ti 0 (~ N *~ O~ r N (D ~ ~ ~ H N N GO of © t~ U . ~ ~~ Q aim ~ ° E z Q ~ z p ~ I I E I (Q l l l r.. l ~ rn o~ c ~ tD O Z ~ ~ N ~ Q~ N r N O~ m Z} mo ~ ^ ' N ' Z N w W . I i 1 ~ I I D I 1 1 m ~ 2~ ~ _ N ~ Q E ~: N W lL ~ ^ ~ 0 - ~ ~ ~~ rnoo~~ncooONrrnr• ' oco~no~a~~nMO~-O~nrn Dcoti~•aornMON~ncoo~x UW O r-~f?tiOLVNNaoaoc~c~O DN~ ~ rN ~ O ', W ' d° ( DN ~ i~4 - W J W 2 U N c E c~ U 0 C A W O mo 4y C ~ •C 0 *+ V N a 'D C s ~ ~mNU- ' U ~ 7 d? N C ~,,, "0 m N Y •C L C C~ •~ t ~= O a 7 - v `~~ov ~oV:~c C~ ~. °~ a o~ E c ~~ ~v a ~Q a•- ~vr ~ EL oUU ~ , ° E rn~ o rn ~ ~~,~,c~,'~ . • • ~ o,~ > > ~ m~..~~ o Q c~UUUUWmIZU cJ m c a~ c L 0 U C U N oNo N uo~ r~ r {p ti ~~ ~ ~- ~~yyw V/ h M rn w N N~ o co ao N O ~ N f~ to N I~ O CQ r r N ~ C N ~ ~ ~ ~ ~ ~ ~ ~ a ©~ ,~ ~aii a~ 0. x a Z 0 C :«.• C 0 U 'Q C '~' O N O U c -o t C V ~ } ~ N ~ C ~ _ ~ E F- U N ° Q ^ ~ ~O Z Q Z 0 d~ Q ~ ^ tL Z ~ r ""'ma ZNNv m W M ~ N ~, C ~ ~ O d ~ o~ " Nw~ ~LLa o f }~ UW Z W C' 0 W J W I U N ~` • _ 1!'! ~A °~ r v ,~; . ; ~. 1 P 1~ ~ #~ , ..- i ~: <- ~ ~,;, n y ~'- , - r e r i :. ~; J > `w . h ~: ~ " ~ t!1 *' : as C U ~. N ~ LL Cn ~ .. ~ N a~ U C ~ m 'a ~ C '~ C ~} ~ ~ N N C a~ ~ O~ ;~ ~ C r w~a~ 2 ~ ~ k M ~ . , ~ ,.- ~ ~ C C rn C .7 ~ ~ ~ ~ {0 ~? _ (/} ~o Il ~ p o ~ U ~ c ~ ~ ~ C ~ ~ (~f d ~ ° ~ u~ = E C co ~ ~ ~ d , N 3 , m ~ N IO ,.„ - N ~ E ~ °~ .Q -v U ~ as U ~ o ~ ~ ~ v, m ~ ~ N N~ ~ O o ~ ~ ~ C ~ ~ C ~ ~ ( D .~a~UUcn ~ ~a U ~ _ ~ 119 ~M OOO~N(DOON~Q~I~ O00I~ ~W y c+~ cDr- ~ N mom- f d MONit?OO ~~nr~ocvcvNoaooriMO 0) o CD o0 u~oo ~ cQ~o M vN`~~~tN ~ V~ ~ °n ~ ~~N V c V N ~ N ti do ~ C7 C} '~ U X LL~ ~ Q O Z c i ~ (~ i ~ r i ~} ~ r. i O ~ ~ o r Q ° a 0 ~ r' oa cD ~ Z - ~ ~t N of ~ M M o a~ ni ~ N o ~ U o Z ~~ ~~f D o0 U} o N 01 ~ N ~ u' p ~ t~ 000 ~ «~ M iOD M ~ [~ ZmN ~ ~ ~~ ~ NO~i ~ M~ w •- o o~M Q ~- ?w ~ ~ O~ ~ ~ ZQ ~ ~ .~ rnooo~ coovti~-aaao oca~ti ~MOCaoNrn ao rn ~ti M•- ~ ~ ~ T` I~ CO I~ 00 ~ i'r~ O M IC) ~ N ~ 'tit T' mWp ~ N ~-~ (D~~~ NNGDM M M ~ ~ ~ X ~ ~ ` ~ N c r?C 00 7 ~ N ~ N ~ N C0 ~ (d r ~ ~-- ~ J C D ~ ~ X cV r [V 1~ Cp ~ fIJ~W ~ ~ ~} li W cv ~W} ~~t U ? ~` ~ W ~ Z U ~ E = c ~ m ~ W mo ~ ~ a ~ ~ v ° C7 W ~ ~ ~ U~~r ~ ~ ~ ~,~ J ~ ~N.~m~ca c ~~~ro~~-~ ~ ~ E~ ~E ~ ~ •~ ~ ~,, cC ~ o C d ~ U ~ ~ D. ~ o _ v o ~ ~ ~ a~ o ~ ~ o ~ ~ ~ a ~ ~ Er ~ ~UU °Q a• ~r' o ~. c ' ~ o ° 0 ~ ~ °Ern~orn m~+~,y,c~, ~ ~ o c~UUUUWm2ZU ~ J ~d°ii as ~ c~ a O N N N a o~ a Z C 0 c 0 U 124 ~r Q?M m N l~ c7 O(~MGO r N N I~ QO r ti 0 tC~Otn~DOQ ti ` ° OrtiM M N~u]d~rln v ~ r ~ a~Q.oo ~ ° ti ~ o~ c~ a~c~o~ r CD t~7 ~ of ~ ~t ~- ti co 0o v aaN~o~oo '~ O t~ N !~ ~•; ~;, . ~ U N ~ ti M j ~ r ... _ ~ ~ ~ LC I~ 1 U ~~ ~ Q ~ Z c ° ° M © ~ ~ ~ ~ ~ rn ,~ Q ~ c o w Z ~ r W ~ 'i ~ ~ _ At V/ ~ M W ~"" r ^ U Z Syr y N03~~ ~D f~ ~Ci 7 ~ ~NO~OCDO - ' ~ p Q} o C o fi w d~ M N ti ~ e Gp D (h i f ~ o t Q m ~ ~ ~ v co a o c r N ~ T.' '0 ~ ~ ~ N ~ f!) M Q ~ In r t1) _ W r ? N ~} U} ~ Z Q ~ 'Cf ~ ~ ~ ~ O) to . ticoti I~ ~n 00 t~ N ~ ~ p otiti o m~~~ c~~r o~rM o r•ao~ ,~ 2X-v c ~Q ~o ~NN~ ~coM ° ~Mrn a°o ~-~,~o ~v~N r ti road ti .. N ~ W ~` ~ oz° } yw f" ~ L (j Z ~" ~ m W C~ N ~ ~ c ~ m c ~ Z ~ ~ ~ _ = N ~ ~ ~ ~ U ~ o o ~ c ~ ~ o .. ~ ~= ~ ~= ~ o o i~ a~ ~ ~ Q w ~ r ~~ ~ ~ ~ = E n ~ E _ .~ ~ w in .~N ~ °'~-~ s °' ~ ~ a~~~~ ~ ~ ~~ ~ ~° ~ ~ o ~ o ~ u. = ~ v c,L c o ~ ~ N ? _ o ~ ~ o~V~c C V~ U ~ ~ U U ~ N j C N C ~ v ~ ~ O C ~ ~'~ ~~ ~ ~ N ~ ~ Q? ~ p U ~ N C ~ rw~a~ 'a~ac~~cn ~ ~Q ~ ~, ~ 2 2 U ~ ~ 121 STATISTICAL SECTION Not Covered by Auditors' Opinion} 122 •-•+ et oo n O N M *-~ N *-~ ~D ~0 t*1 N N *~+ O ~ ~Q N ~„) G~C~oon~CoaNoaooN ~ o, ~ ~D rs o0 00 ~ ri 0r N E." N ~n +--~ n ~ do v~ ~c oo n O c~N~DNn04~Oc~n ~,, GNr+~oGNoGoO~GCr+'i ~D~Onnnnooo,oo ~~ z 0 H ~' z zo FBI ~ r ~J~ i~ V, w z~~ ~ ~ Q azz W ~ ~ ~ ~ xwa ~~U oz ~~"~ ~w0 o~~ ~~~ ~, x ~waG V?~ ow ~~ aW 00 ~n •-~ oo ~n c~ n ~n n t~ _ ~~oaN+ONc~~nO~n ed ~1D~~N[~~ON~O U~ n ^o~ w~v w~~o~ n~Nna~~~~toa~ ~~*~ ~NNr-•*-+ ~ ~ CNNoa00NOMNo~CMC ~"w •~ w n w w w w n n w n ~ p„~ n~lnNOn~O01Gti .a ~ 0 r~n~o00OwocwnMMaoawN ~ ~ ~ ~ ~n ~n 10 ~n v~ n ~G +D oa ~ `~ ~nM~ono~~cNN~oo ~nna,~~n~caond'n ~ OG ~o n 40 t0 t~ o w ~ ~ "`~ //~~ `r^y rl //~~ A ~ O ~ n ~ Vti O +"'~ ~ ~ V~ ~ ~n ~ oo ~n ~n ~n ~ ~ ~O n ~NG~N~OOA•~•~-~+nn a~ ~ N oG M V'~ *-+ [+~ 00 *-+ ~D 0~ ~ ~ ~oo~pC]•~~ooa~rl ~. cd nNNOo000OtiOir*i~ ~ a~ ~ O oo N ~ ~D v1 d' l~ ~G ~ v~~n*r+v~~nnNO~oO U~ 1G~D[~o00~~~O~N ~ ~ ~ ooooa~ooaoo ~~, oooor~~,oooo ~, oo~n~n~~oooo mow; CONN~noOvi~n ~ ~ ~~~~~~~~~o~ x~ ,~ ~ n ~~ ~~O~oaMt~n~nn ~tn~NO~DONNen ~ N v~ Gr c+'i ~D O ~ c*i t*y ~D [}~ ~ 00 ~ ~I'1 DO ~ G1 l*7 01 0 ~ ~ w w w w w N w h w w ~ v'1tiGG1O~0~NOS~M~ ~ ~ ~ ~ ~ b4 00o00~~nN~ooMn~ DO~nnNoO~O'et~~to0 ~ ~, ONc+"~~Dc+1~nOr~-^N .~y w w w n n n w n w w .Gw oosn~N~DO~~opNono fS,V~ OO~nr-+OON'~01~1Q n n w w w n w n w w QO ~ ['~1 ~ V'~ Q1 +w+ !'r'1 ~D 00 ~NN{±VNNrltrlc~M nop OnnON~Gn c~ N wC O ~ ~t N O ~ ~t ~ d~ t~ ~ N ~p v~ op a,~ ~orno,coo~ Nn ~..•oa~nttooo~ n w n w n ~ w h n ~ NtiG ~Dv1~f1~~n~D b4 L Ncn"c~vl~Dno00~0~ G~0~01GSO~CTOr0~00 o, o, o, a,a~a~ao~oo b cd "d tl~ W cd F" "~ a~ 0 C~ ..r L~ m 6i a ... U G I23 C~ N 00 O ~ ~1 00 ~ ~D C~ N ,~ Q '~ LG ~-~+ ~ N VZ N +~-~ 00 GO [~ V~ ~ 00 DO O Vl C~ ~ 0~ [Yl [~ i~ DO +~-~ 'd' N 4i [r1~D1K1O~NtD~M ~"~ ~N010~r+1~©*i01 ~ ~[~NOiN~D~riO~DDi ~~~D~D[~[~D0010~~T ~ ~t +~ ~D ~ ~+ [~ v1 C1 cr1 tiD h h . N / n P n ~ , 1 N M ~[~~liO~N~N~N*-~ ~ ~ ` ° ° ~ N c n ~ N ~D~'aNr i ~ NNN~'~tr~Mc~tiDC*1 .,~ b9 ~~Doo~+-~Nrtt+~oON , [~ N Q +~ ~n ~n oG ~ 00 [~ +,,, v, Nc*1N~OOoOtiDt~[~ ~ ~ N ~n ~ ~ ~ ~o -i~o oc n '~Gv ov ~ NG~N00('~10004~1 N F H I~ n /~ n w n !~ w ~-+ +~ *-+ +~ N ~ N c*~ M c~ N Q b9 ~ ~ ~ uy ~ ~ ~`"cr1~MOtiNtiDrM~ N~M~~1N~o~00v~ ~ I~ N I~ A R I~ /1 A H /~ tiD ~~0 ~ ~~ ~~y v~ C~ ~ N ~ r+ ~y ~ ~7 ~-~+NtiDG~~~ N~ ~ ~ ~ ~ N ~ Nc~ AZ~ ww z ~~A n ~ ~ W y ~, ~., rrlNrtiD~NNc'*~ d' ~nooooc-onr~~nv,n x ~ ~, ~ ON~D[~~NtiDOGr+1D ~..~ ~~ ~ ~ ~ ~~~+t'VV~01~D~Nn ~ U p cri~~ri~O~DooO~C~-~+N ,~ r+ ~ ~ 0 ~ b4 o ~ ,~ ~I~x ~ OMNC~pp~~--~etN~' ,~ HD H ~ ~ ~ oM+°~n~~-,~~,~~ t~ t• Op tiD N ~ O •~ C0 ~D ~ ~ ~ V ~' ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ r ~ *~+ C~ et OS 00 CJti ~-+ O E~ w + A ~~~oet~[~~[~v~oo l~r~~~cY1N0~N0~ ~, ~ ~ N N N I1 H 1~ R A w n 1~00o00MN~c'~~--~ ~ W W ~ .~. WE ~ ~' ' N~t~nNON~~nM~r °' ~ ~ ~ttN~N~~NO"d'01 ~ ~ ~ N r*1 ~D ~-~+ [n M G~ ~f c*~ 04 W ~ ~ c~1 N C~ ~i t~ 04 ['+'i oG ~ sri ~ooON~n~Gv004O'ct ~ ~ ~ ~ ~ a~ N b c~*~r~tiD~OtiDO~r,~DN ~ ~ ~, ,~~or,nor,o~r,oo[~ ~nr~D*~G~OV~~Ooo~ ~' ~~~ ~pp000MOD4~NN N' ~; oro~oooawoa~~~t~ } , ~ ~ t ~ ~!7 00 ~ c~ o ^ oo d~ ~ ~? ~ oooN~nO~oov~,r~oo ~ ~ 0 C7 ~ w ~ Nt+~~V1~D[~oG~Or-+ a, v, o, v, v, ti,v~oroa ~ ' ~ o~v~o~v~a,o~a,a~oo ti U rM a~ ~1 A r'q •~ b ,~ .~ U 0 0 a~ a~ a~ b 124 4} 4-+ > o o v o~~ o ~ o c by ~ a a~ ~E„~+~~) ~ ~ oo ao ~n ~n r N -~+ •-~ G~NNN00~I1tip~!'1~~ '" ~ `~ ro~r~rit~~oc~oooa v ~~~H ~~a~ ~ ~ v ~ ~ °~ ~ b ~ A U ~ .~ 0 ~~ ~cor~nr,r~~c~cv ~ ~ ~ V~©NrNMtiDNO~~ 03 ;ti ~ ~, ~a~rCv7v~NNOa~ w w w w w w w w w n ~ ~ Q O ~GrN N ~~ + ~ ~ + OO bN~ O0 4 ~ ~ . .~ ~, ^.r ~f n nr~v~~n~oo~~ w w w n w w w w w n b ~ ~ NNN~~c~Ncn~~ ~ oA y ~' a~ ~ y oa ar~nroc+~~r~o~~n v,or~or-oo~-+N~o cT ~ ~ ~' ~ o~ t~ ~ ri oo ~ of oo t~ t~ 0 H o ~ c~ o~a,ooa~orv.a,o~a~ ~~~H No~~ ~~ c a `~ U ~ ~ Z V ~o o N ~' ~~ ~~ y ~ G ~c+co~nNr,oo~oro o~rv~~nooO~NO~n G ~'' '~' i ~ o n ~ i N " n i ~ W ~a~ ~ ~ o r +r v Sr -~'~t~NG~~oo~DM ~ ,,,.,aw Q Z ~,^. v 0 ~.~~aoaoor~o~nN ~ O1 0~ N~ ~O N N G~ Qi ,.. a* ~QrM F''V + MNNcr)c~tr~~~~v1 ~ AQZ ~ H ~~~ w~F,,, p~ ~~. v, ~ ~ ~ o~c*y~~r~N~ooo r~v,oo~n~n~•-~ro0 a a~ ~ p p o0 oti o~ N •-~ r~ r C ao p„ H~~ ~a ~ ~~ ~o.o w ~osri~aacv o~v,oti~--~ro~Nr~r~ ~ o p,, O~~ ~ O w w w p w w y~l ~ rl ~W ~+~I ~ ~ ~ ~ A~U w~F 0 ~ ~ ~ ~ ~~x Uww ~ G Ua -+N~NrMrroooo NNO,N~N~GoN~n 'd ~ a 0 >~ ~ U ~ ~ d? l~ ~r i V'1 ~D 1D v~ V i ~n ~ ~t Q~ Ot G~ Gti G1 0~ 01 O~ G~ 0~ (} ~ ~ ~ aW VU ~ o ~" F ~ v ~ * * ~ ~ ~ ~ ` ° ~~c N~~~~ o ~ ~ ~ ~ H v ornr~oo~or~n~ w w w w w n w w x +~ v w w Mv1N~r1N~t'+~0~ + O + ~~ 7 n ~0 t *~ Cn ~ N 0~ ~t ~D~O^0004~NNCTLT 0 ~ p .-~" oa n of oo v~ ~-* M ~ o •O U{~ MNNNMM'c~~~v1 ,~ 0 bR "' V ~F ~F ~F * * iF , ~ ~ 1p r ~-+ ~D M ~D o 'n ~ o ~~N ~ ~ *~ > 4t C N~nNt w w w w w w w w w w V ~ ~ ~,~~Nr~ro~oaM N n°~~ c ~o~° w. o ~ o a o w w w n n n w n w V V F" n ~ ~ ~ ~ N ~ ~ M '~ ~ ~ ~ ..., ? •~• '~ > ~ ~ ~~ Nc+l~'~~Dro0Q~O*~ o.a~o~o~v,o,o,a~oo y v ~ ~ v o~a~v~o~o~o~o,o~oo ~ ~ v ' ,~ .-~ ...+ ~ .~ ~ ,-+ .-+ ty N ~NM~+n~D[~odO~O ~ ~~ ~ U ~a~v~v~a~v~o,v,a,o o v ~ a, o,a~o,o,a~~v~o~o~o .~. U .~ i+ U U .~ A v~ 0 ~. a~ a b .,, 0 b 0 .. .~ d~ 0 W H a 125 oc'~~DCO~~D ~ ~ M ~~ ~ ~ ~' c o o ~o 0 ~ *~ d'~~01c r+o 0o 0 h n n n n n ~ 1~ ., ~ ~ ('~ [~ ~„~ oot~oc~~ o ~o ~-~+ oo ~ a~ d~ v~ ,..~ otiricvcv~c~i 0o N ~ ~ ~ o 00 ~D ao "~ ~ ~' ~ Nrt~~DOd' M ~ ~ ~ ~ 5~ c~a '~'NO~'+'1~DG \o ~v o 0 G1 GO [~ ~ +~ ~D o4Q~t+~ONtiO ~ M OQ '~fi Q1 1D ~ n n h h n h c'°o°o~~°o ~ a N~ n rl c~icriori~oc~i ~ M~~i~vv~ °~ ~ ,o ~~~ r~ ~ ~~ ~no+no~a, ~`^°`o~`^°' r~ `° ~~~~\°~. ~v~ooooo Z~ ~oO~~fiNtiD p 0 ~ c*1o0~N001 ~ ,-~ ~ o0 O ~ 1 ~ a ~ ~ ,,~ ,~, c~ ~ N [~ c+Z ~~ o +'10 0~ptn~0 c 0 ~ p ~ M~ A Z z O ~ N ~n t~ v0 0 ~n ~ ~~~ © o ~--~ AN ~ ~ z ~, w~ as x~ Nw ~a 0 ~ ~~ ~ ~no~co~o~ ~r ~~~a a o 0 U ~ ~nooN~N~G o ~ ~o~oviNO~ ~ ~~c~c~~o ~ ~ c*~ .~ F~ ~ oa ~t ~ v1 00 ~v ~, 0 U~ o o o N ~~~°°o~' o ,,_, 0 N ~ ~' ~ ~ 4~ 4i C? ~ ~ ~ ~ ~ . ~ ~ d ~ a . V ~ .~ o o ~ ~ V o ~ ~ ~ ~ b c ~ ...., d o ~ ~~~~ •~ ~...~a~v~A ~ ~ o ~ G~~~~'~ ~~ o~A ~AU ~ o ~~~U'~ ~ c,~ o ~~ •~ ~ ,~ o A ~ ~ ooo~~~ c~N~o~~ v H a~ a ~ ~ oao~.,~~, o ~N~oa~ H I2b W 0 x a ao ~~ H z o how zW~ ~a~ Q ~ z~~ aaH x~~ ] ~'" V o~'~ ~~o owe ~~x ~"~a UHd V( w Qz H ~W q W ~d'~DOr~roaoor ~0 N M {T ~ 00 ~ M 00 N 'd NNr~1~ON o~r~ w w w n n n w n w w ~ Otioo~n~Dr,r~nNrr w, o0+-~[~~M~N~N ~ y r a~ ~t o 00 ~n et ~ o0 oa ~~ ~~na°ircvc~~n°i~ W oa ov oa oo as o0 00 00 0~ oti r as N o a~ ~n o, ~o ~D Gti cco~MMO~~r~ao b o~o,~no+or~o~noa n n w n w w w n w w v v MOti~~n~-~+~n~-+rN~n N a rNrNr~t~nOMr r M ~ ~i 01 ~+ G1 ~i tD G~ WNNMO~*-~N~t~ ~0 ~D ~D ~0 ~0 ~D ~D tiD ~0 ~D 0o0oooaooo ~~ No~~n~oo°an~~o°, r'? ~ N w n w w w n n ~ ~ ~twNaO~MNMC~ ~ ~ rN[~tr3tiDOV7Nv~'~ 00 0 ~ vO n N ~n ~ ~D ~ W rt~•nnOo~t~~t~nr 41 .,.. .. .~ w a 00ooooovoo ~o d~ cr,~n~nMoV`1MMo y v ttoorOO~oooooNtri N ~ ~~io.cr~o~ooo ~ ~ v~[~o~~oor~~nO~n~ N ~G M 01 V1 r ao ao ~ ^« Q~ w n w w n w w w w w V1 ~ ~1 ~0 [+7 [~] N M ~ ~D N N N N N N N N N N otia~oo~tMOa-~+vN +•-~tiDNoGNd'NMO~tt •p Gv~Nrn~DG~GNO~~n ~ Ci ao co 1n tiD ~ Cti O 1n o0 ~ooNM~MMNN c~d N~''~Mv1{~C~~DNOrN w w w w w w w w w w ~~ r~r1~~~ON~~~O v W ~~~~~~~~~+v 0 a ~ rN~#~OOoorrr•.-~ ~ b ~c~,r~NO~+cvM~n m ~ °~0~N0°~~n°~o ~,~. M~voo v c~ rr~~~o~ood'OSrt ~ w w n w n n w w w n N > ~ ~ OG ~ OC V~ ~^+ M M +~ ~ ~#~~~n~Oro0oQ00 N~100+'~iNQ~rN~ rv~v~c~vo~~o^ooa "d 0~ ~ N O d' M ~O N ~ 01 n ~ w n n w w n w w ~~,, v V1 DO w1 M ~1 OG M Q1 n•i M cd ~ N~M~+~GO~DtiDNv'i ~ tip~OC1rM~NrM~ w w w w w w n ~ w w '~, NEn~n~OrOMV'1~~n ~ ~rr'-~~~Mtt V1 U1~D (L7 MMc+~c~NNNNN.N 0 ~ ~ ~v~1NNO~NM~G~ O~O~GaO wNC~OG~ T~ v ~ r. `p pp..~~tip,~Qlrr y ~ ~ oG i~ r r C~ N ~0 0 ~ y ~ ~1gGG\V'3r~~ ~*"'r n w w n w w n w w n ~~ r~~o~DNd'oGr^~ ~~~~~~~r~v~ ~I ~ ~ NMd'~~raQO~O~ ~~' ~,~,v,o,o,c.a~o,vo ~ c v~ o~ a, a~ a~ o~ o~ v~ 0 0 ~ 010~Or0~G~G~GT01~O 0~ CT O~ 0~ G~ QS 0~ 01 C~ O U 00 n 00 r N 00 w M 00 00 h oo~ r*1 0~1 n N ~, 00 00 0 °o n 0 0 M o~ 00 oG M r 00 r N 0 N M O N .~ ~, .~ .~ G 0~ G 43 ^. a 0 ~ y ~ rr ~. 0 G a .~ ~ ~ U v ~ y U ~ ~ ~ p, ran v ~ ~ `~ 3 0 ~' w vt~. "d O v 4^. . ~" i~+~ ~ v ox v~ 47 0 a v e~ 0 U ~. ~~ v o ~, ...~ ~ a ~ ~~~ ebb ~ ~ ~ y ~ ~ ~ ~ '~ ~~~ ~~~ o ~, a 00 ~ ~ o ~o ~ ~' v \° c ~ ~ .~. ~ ~ o ;~ ~~~ ~o~ ~ ~ v m ~ ~~~~ v ub v ~ ~ ~ ~ 4? N n ~ o~Q N 4~ ~ ~ N o v ,~ N ~, ~ ~ „~ b O °' N ~ 0 .~ G p v V ++ v v ~4~~ [~ ~ ~ ~a' ~ ~ yj ~ ? 0.k ~ G. +d r. N ~" a~o~3 y~y~ N o c~ ~ ~ ~ C R, > co ~ 0 v U N ~ ~ ~y Q i27 00o n~~ v,MM~n ~~~ ooNON ~ o~ o~ G~ O Q1 ~ OG M I~ QS V~ ~O [~ ~ ~ O O OQ 00 10 n n n OQ OQ 0~ QS w n n w +--~ OC Q1 00 n n n n V1 n M n 00 ~ cn o0 n n N oo v~ r~r o0 ~p ~D ~ O ~f' [~ n 00 01 ~ ~~ ~ n n n n d' G~ N ~ ~~~ n n n n O u1 ~ cr1 W~v n ~ n ~D N G1 ~ ~ N N bg by „d O O O Oti c*~ •-~+ [~ ~ p O N N O CT ~ ~ [ *~ n n O~ ~ OC O n n n n ~ n ~D 00 •-~ OQ n n n n OQ n N n 00 ~ 00 Q 00 +~-~ ~D ~ ~ C1 ~-+ C~ G1 O ~ N ~ ' d' ~ 01 [~ O r1 00 ~ N ~-~+ ~ l~ 00 tt .~~ ~ v1 [~ 00 ~D ~1 cn t+3 C1 0~ ~ OQ i~ 04 O ~ ~ n n N ~1 n n n n C~ E~ ~ E~ n QO n n n n c~ G1 N to n ~ n © l~ V ~ ~ ~ ~ ~ u~ N ~ wv~ ~ N ~*1 a p4 c *~ ~ b9 ifl 0 H ~~~ ~ N Q ~ ~ ~ Awe w~a ~W°o x~o ~ ~ o~~ ~ Z ~ ~ ~ °oL ~~o ~~~ ~~ w A b °°~ ~ ~ ~ ~ A4H~~~' ,~ ~~~N +.+ n ., ., ~ v ~ N ~ a ~~ 0 b ~~v°~~~~ ~ p~d,~ ~ r oo ~n 0 ~~~D~ ~ ~' °o°O° I~ M ~ ~ 00 Q1 ~ ~ ~-. v ~! GNM ~~t~u~ t~ N G~ O ~ 01 N O OOON~ +""~ ~ N M .. <~ n .! N 04 ~; ~ ~ ,.~ . ~r- ;-~ .~ ~:~f 9 .. i ~.. ~.~1 n ~ ~~ t~l 0 yy,,,, ~~ WIl ~, a ~ .~ ~ ~ ~ ~ ~ ~~ ~ ~ ~ ~ . ~ ~ °~ ~ ~ ~ . A o~ n ~~ ~ ~~ o • W ~ ~ r+~l o o~ ~ ~~ HH ~ ~ ~N ~ ~ ~ ~ ~ ' .' :; ~: ; ~` ~ -- :. ~ :~w'-_ ~,a 3 0 1D n N 00 C1 b0 0 0 o;, 01 ago N N 0 N ~-, - , ,, ' ~ ~ N 'I ~ ~ ~ ~` ~~ r ~~ o ' M I ~ O 00 d9 a o ~ o ~~ ~~a ~~~~ ~°'owo ~Aa~~ aG ~,~ a ~°~~o o ~ ~•~~ ~ ~ ~ ~ ~ awHH~ ~' ov Z c~ ~ Q .~ a H .. 0 z U 0 w ~1 O .~ U ~, ti 43 0 ~zs i~ ~ 01 oo c ° v '° o~ o ~ , ~.~ o i r - c , v»'NN~NI~~~C~-~* y ~V '~t'd"~~d"d"c~c'~NN ~ ~ ~~ ~ ["'~ ~ ~ ~ ~ Q (~ }' ~ ,,~ ~',p ~ Z o 0 0 0 0 0 0 0 0 o \\\\\\\\\\ N ro 4~ OA ~ y ~~~~NON~~tD t!C~#~[~[~C~~U`1~c*3 ~ t~S ~ ~,~ ~ ~ 0000000000 ~ H v'~~~ ~ ~ ~ ~ ~ ~ W ~~~ ~ A ~ ~ A W ~ A ~, ,n 0000000000 ~ 0 a~ A 0000000000 0000000000 n n n n n n n n n n ~ ~, ~ ADZ ~' ~ z 0000oo~ootn ooooo~~nooao~n ~~~~~~~~,~~, ~ o ~ Ho ~ n n n n n n h n n h w~ ~ ~d'~~~d'c~c*~NN A ~ ~ ~ ~ ~ ~ i Ww ~, ~ .~ ~,,,~ o00oooo0ao 0000000000 , ~ ~ ~ ~~ ~ ~~ 0000000000 0~~ ,.,~~ . as ~,~ ~.~ o000000 ~novooN~~t~n~ ~ ~ A~z ~~ ~ ~ z A ~ Q ~ ~ ~ ~~~ ~ • ~ xwa d ~ ~ Hi V ~ oooooaoooo 000 ~ ~r~ a~ 0000000 000 000 o© ~ ~ ~ ~ moo ~Q ~' ~ ~y 0 0 ooaooo~no~no ~nooooM00NMN ~ ~ • h h n h n n I~ h n h ~~d'~~d'~MMN ~ ~Uj o ~ ~ ~ ~ ~ ~ w ~ a ~ ~ A U ~ ~ ~ A W~ c-ooNOG~~n01~D~DG~ ~ ~ A b ooo~MMo~~~to,0 o~o,~no~~~c~noo ~ Z Z ~ ~ M Q1 ~ ~ ~+ ~ ~-+ C~ N ~ U W ~~ ~~ ~ cd [~Nt~N[~~V~Otr1C~ ~M~tONoo*~-~~~DN ~ ~ ~~ ~ E~cri~ic'~i~~~N~~ 0 NNc~' ~ . y tiD t y D ~D ~D tiD ~ ~Ci ~G ~D `D ,~ w ~ 0 W ~ * ooo~~oo~-o~o~ ~*-~©o~aroo 0 0 0 b a~ O ~.~, ~ /~ ~~ ~.1 r , V„ ~ ~ ~ ~ n h VR ~ ~ ,~ w aoooooov,o0 Z ~ ~ ~ ~ w ~ o ~" ~~ ~ O ~ .,.., ~ ~ N ~ ~ ~ O ~ ~ ~ NM~v~~Dt~oO~o~ o,a~o~o~a~o,v~v~oo , ~' ~ ~ ~ v~a,v~oro.otia~otioo v c C o ~ p o ~ D ~N i t i ~ ~ V i ~ ~ 0~ C1 G1 01 G1 01 01 01 D1 0 G~ Gti G1 G1 G1 O~ G1 0~ O~ O CS.iQ ~ * ~ 129 t~ M C ~ ~ ~ o N`I .~ ~ ~D C rt N O G et N ~0 O ~ N O ~1 '~' ~ ~ ~ 0 ~ ~ ~ D4 td '"" > N ~ M ~D N 0~ +~1 t+'1 0, 0 ~ ~ ~ ed ~ ~ O N Gi ~ N N o ~ ~ ~ y ~ ~ ~ ~o `° ~ c•°~ w~ ~~~o~G ~ob•.~oa~ o ~ ~ oo ~ ~ oo ~ ~~~ ~ ~ ~ " D O ~ am ~ O N ~ ~ ~ ~ '~ ~ cr"d ~ ~ ~ a ~'" d ' ~1 N 1D N cn •~, ~ ~ ~ v ~ W p N ~~~oob . ~. ~i ~ ~ ~ ~ b4~~N ~ ~ ~ ~~~c H Z ~ ~ o .~~,~b~ ~ W o ~o~ w~ AaN .~ .~ o~,a~~~ WPM >, ~ ~ o ~~~aoo ~ .. ~ ~ ~ c ~'~ ~ ~ , o a~ ~ o ~O ~ ~ ~ ~ a off ~ ~ ~ o ~~U ~xa ~ ~ H.w ~ ~ ~•~ o~~a°'~ ca ~ A~ ~ ~~ d H c ~~ o •~~ o N e u } c y ~ ~ N •~'b N ~"0 a ~ G ~•~ ~y N ~ .. ~ ~ ~ N ~ .. ~ ~ ~ O 0 ~ ~ 0.r ~ > ~o > ~v >o b~ x ~ ~a~ a~ o~n~ ~, .~ o ~ o ~ ~, o ~ o~ 4, ~ ~ ,~ ~ 'ti ~ ~ b ° .,., > d ~. o ~ ~ ~ ~ b 'o o ~ ~-. o ~ ~ ,., ,~ ~ o ~ o .- ~ ~ ,~~ ~ a ~ ~ ~ U ~ H ~ o ~ ~ ~ .~~, ~ a.~ ~ ~ ~ b ~ o. .~ ~ d a w ~ ° ~ ~ ~ ~` o . ~.v~ ~, o ~ ~ o W ~ ~ ~ `,~ ° ~bo a~ o ~ w .~ •~ ~•~~~~o ~ ~~ ~+ ~ ° ~ C x ~ Q c~d ~ Q ~ ° N G'01 C ~ . Q. "~ ~ ~ ~ ~' ~' Q ~ w H ~ ~ N .d o ~~V ~ ~ ~ a ~ y "d o cd ~~~ ~ ~ ~ ~ ~ ~ ~ U p ~ vb 47 U ~ °~~ ~ d W ~ ~ ~ o~u, w a~iooo a~~ ~ ,~ ~ d ~ Boa oHa b ' W p d ~ ~ ~o i oHa b b b~ .n.~~o ~~H•~a a~ a~ Z ~ a~ A ~ d ~ o N ~ ~, -~ W pG a~ ~ v A ~ d ~ o N ~ ~, a N ~, •v A ~ a~ ~ d o .~ w~~~ ~~n 4) U • ~ -r . ~ ~ ~ r..- ~ ~ M c'{1 ~D ~Q ~0 00 n t~ n ~ ~' °~ ~ ~ .~~ooooo000 A ~ a~ F oN ~ A4 o~W A A W A Z o ,~ ~ ca ~ ~-+d~oonONM•-~N~ ~D~Dr~NN~O~~DN ~~ ~ ~ Q1 G1 o0t^~DooN00o0N tiN ~ a~ ~ ~ O O~~D~Gr~o0o0~r ~ ~,~ N~n~n~~~n~ooon c+ZN~CNnoO~oc~n N It I~ I~ n w h n w n W-~.,,~ .-~ 4~ ~ O N r~ oo N oo ao u7 D r~ ~~nnnnooa~oo ZZH k FW ~ ~W ~ ~~ ~owo ~w Ww o`°~°0Q`o°~°nc°v° AV~~Z ~c~tiD~n~no~t~~oo ~ ~ NN~~DDONNtrlc~o ~"~~ Q " ~N~tt*~NO~v'1~~D " r ~wZ ~D~D~D~tiD noCd"'~fid w A ~z~~' xw ~ Na~ ~~o~ w v ~ o~Nooo,ooaMoo ~ N ~ r+..-+ ,~ ..-~ n N c~ ~W~o ~~~~~©~~~~ NN~~Do0Nno0o0~ ~~ ~,.,~ ~ ~ Wx ~ w ~i ~~W VH~~ ~ 04 W~ A~W 0000000000 ,~Q~, ,~ ~ 0000000000 000000000© ~F ~ .,~ oooooo~n~n~n~n ooo~~~~ n Q ~ ~ ~~ z ~' ~ ~ ~ w 0 0 ~ ~ N ca'd' v1 tiD !~ ao ~ o ~ G1 CT~10~Gti010~CT00 ~ ~ o, o,v,a,v,o,o~o,oo ~~ ~ ~ ,~ r..+ ~ .~-~ ~ ~-~+ N N 131 0 0 0 0 0 0 0 0 0 0 0 ~ ~ OMN~DOooO~~D~N A ~ ~' ~1 ~ ~D ~ ~ ~D ~7 v1 vZ tiD 0 V 0o O ~n oo t~ cT o0 0o c~1 c*~ N GO~O~tn~MM~~000 o40~OOt~~tooootiD~l~ n n n n n n n „ n ~ n Otiv'~r+rnN~DO~tiD~DN D4 ~ ~' +^~ r••+ `D r-+ O N +-~+ C4 ~ 01 ~ OI Q1 Q1 Q1 01 Q1 Q1 `D + ~ ~ 5R .~ oOo~oG[~CT00o0c~MN ~ 0o v~ O ~n ~n ~n c*~ c~ tiv ~ o0 ooo~oo[~~oooo~v~t~ A~ VI ~ ~ ~ w n n n n n n ~ n n ~1o~Dr*~[~~DOO~~*~+N o0 0o in ~o '~ oo ~ as ~D ~ o0 y ~D~Dv~d'd`tit~c~c~c*~~D Z •W w ~ ~ ~,, .~ b9 ~ TWA 4~ A ~ o0000000000 ~ Z 000000000 ~Q w ~ a 000000000 ~Z~r..r ,~ N00'Ct~'~~~~~ ~oHz ~ z~a ~~ ~~~~ ~ xz W~~ N ~ V a~ ~ a~ ~ ~ ~ ~~ ~~ooo.~c~a~n~or~ ~~o~~o~~oo~~~~ ~ a~ ~ H ~ ~ ~ ~ ~ iii~~~ ~cNOM~vo~ooMo~ n n n w n n ~ n n n n ~ ++ o ~Q w ~ lll ~ ~~ °~ ~~~ ~ ~ ~ ~..~ n ~ ~ ~ ~ ~ ~ oo~c~NOr-ooMa~oo ~oo,~c.~n.~oc~a,v~ ~ o (~ w r - rd D n ~ n n n n n n n n n t~~~~~~~D~DuZ~t~ ~ +. ~ ~~~~ UA~~ ~ ~~ o +-'C`1 ~ W ~ c*~~o~oo~nv,~~na,oo .~ ~ xi ~~ ~NNr*1oo,~.+~~..,+01No0 ~ ~ ' ~ Z ~ ~ N ~ Oti o4 [~ G1 [~ o N ~ ~ N I1 n n n n n R n N n ~ d ~ ~ ~ ~~tr+w-+N~DM~~~o00 v~r~d'~ 0 G ~ ~ y 1 1~t n n n n n n n n n n n N ~ ooo~c~v~~c~a~n~-r- w o ~ '~ ~ 3 '~ ~ ~, o ~~ n~ont~~~n~oov~~ .d a~ o~~~~a~oNOc~tiD ~ i .: ~~RR ~ ~ ~ w+h ~ o n V^ 00 00 0 ~V n n o ~ ~t ~D p~ tip tiG ~t N ~ 00 ,~ ~". ~ ! ~ ' I~~tv1c'~Nt~N1400N00 oOc*~~~N~1~'n~M n n N n n n n n n n I~ ~ ~ ~C~i ~ . q ~~ N N N N N N N N N ~ ~ ~o ~~ ~~ ~ ~ ~~ ~3 ~ c~ ~NMd'~~C~~~0 ~~ 0 p~Q~Q10~G10~~0~rOtiOO Qti 0~ G~ 0~ Cn G~ d~ ~ r-+ ,-~ ~ ~ w-+ r-+ .~-~ ~+ r+ N N ~F 132 a~ o~ o 0 0 0 0~ o ~' c~ ~~NcM*~~o04~~c~ A O ovoo~na~MM ~no~ao~ooov~N o~~oo~v,~o,~n h h h h h h h h h oOc~*~~~noorZ~nw ~~n~n~n~o,ooo ~~~~~~~~ N N N N +~ ~ ' ~ ooooV~o~Mr'*1 ~ ,. ~ O 1D O ~D o 00 01 N o c*~ ~ oo ~ Q1 r+ C~1 v1 h h n ~+ n n n n h ~4 o©c~~~nr~ooo~ w ~ - d''d"MN~~~oM NNNNc*S~~o v y ~w o ~ z~ H ~~~~ U Q 000000000 00000000 A A AZ ~ 00000000 P ~zo0 •~ ~ oo~no~n~~i~ ~NM~~M©~ A~~~ .~ NNNNc~~1~D~D z~~~ ~, ,~~~~ wwN ~~~ xz~ N ~ ~ U oo r~ ~n o ~o c~ N *~ ~ ~ [~ ~ ~ , ~ r~01r~Cnc~o~oooN a o a ~ ~ o,Mv,MMoa~nN ~ w ~ ~ ~ ~ n~~~~~~ ~ (~~"NU ~ ~ ~ o o o-n~tooroo~o~~n O~ ~w~ ~ ~ ~~ A h h n n ~ ~} ~' 1 a O z ~ ~~ N ~A w x ~* ~o~no,ooo~~~ h A h R /~ R A R N ~/~ ~/~ `fa `^ ~ ~ ~~ 0 ao ~n Oti N ~ rn ~ N ~oao~~~n~~~t ,, o~ w ~~~~~~~~~ bg b4 a~ ~ ~~ ~ D ~ ~ ~ ~ ~ ~~ et' 00 ~ o ~ t'*> >0 1~ V'1 l~ Q1 ~--+ C4 LD +-y c*~ G1 N ~~r-+~pl~c~ooN~d' Sri [~ 00 0o d~ ~ r*i N [~ pq ~ N ~p `p ~ C~ tD 04 n~~v~tn~04~CT ~na~c~o~oo©oo~ ~~~ ~ v~o~o~o~v,o,a~oo ~ a~o~o,o,o,o,o~oo 0 .,.., .~ i~ a b 0 .~, .,.., U 4) b a~ a~ a~ .~ 133 ~ Cr O r ~ N M~tiD~ON ~ ~ ~ S *y~1O0G~~ N cvvooo rv N ~ O N pp nN~d~'O oo~ar~n~~ r o° N ~o~oco ~ 0 ~O D ~ ~ N ~ ~ 0 ~ C4 Qti ,~ .+ ... ~ ~' ~ r'1 ~ o, a, +nocoo r ~ ~ a~ o~ ~~r ~ ~ N r ~ ~ 0 0001 0 V~~~ rQt~.~r, N N a~ a, . ~noooo r ~ ~ ~ ~ r o en v~ ~ oNi~nvivz `~ ~ En ~a~~.~~~~ o, ~ioo©o ~ ~ ~ 0 r N M ~ ~ ~o on ~ ~ N o ["i r. p ~ C1 ~0 ~ N ~ 7~. tip ai ~ d ~ ~ ~noovo ~ ~ ~ a Q z~ ,~ i••i~ ~• ~ f~r1~0~~~ ~ ~ ~ N ~ ~~~ ~ O td ~ Z,~ A~ ~ 0,.~.~~~~ N0 i aoo v 1 ~ ~ > V ~v~a ~, ZF ~ o o ~ ~ ~ ~ ~~ ~, .,, ~~~~ U ~ ~~ Gz,U o ' oo~t~rg M ,= o ~ oo~p ° ~o~~N~~ ~~~~~ ~ ~`~ w~o~ ~ X0004 ~ ~ ~g~ ~A~ U Q W ~ kn r r •~- c~ ed c~ O ~ p ~~ ~ `'~' ~ ~ ~ ~~~~N ~ 1G 4Q ~p ~ ~ ry ... O ~- z ~ °' ~roood ~i a ~ N ~ 3 W v~ icy Obi h~N~C~~ ~ ,~ ~ .~ ~~ ~ ~ ~~NrN~p NC~N~~DS O~ ~ ~ ~ O y ~ .. X000000 ~ ~ ~ .~ ~ .~ ~ d ~ ~ ~ a~ ~k ~ ~' ~~~ ~ p ON ~ ~N OOOO~wSN~G ~ .,. ~ ~'O 3~'fl ,.r r. 41 'C 0~ ~ 000000 ~ ~ N ~ q $ .~ ~ a ono oo "~ ~ ~ ~ a~ N y '~ ~ ~ '~ :. 3 ~ N ~ ~ w ~ ~* S ~ c N ~ ~ W ~ O ~ ~ O k ~ Lt, 43 O ~ ~ o~ ~w ' ~ ~ a~•~ .~ w ~ a ~ a i ~$~ U°'~°1~ U~ oU ~w ~.,~ ~a ~ ~ ~ 3 ~ A . ~ ~,, ~~ ,~a~o ~ Q ~ ~ v ~'~ ~ ~" ~ U ~ ~. ¢ N ~ ~ r" ~ w 0 ~ U~a Ua'w"a° O F r. •, ~ o U ~ ~ 134 ~+nNN~rr~Daoo v1 M to c~ V N CT G1 M ~ Ch Oti 0~ w1 O ~ t*~ i'*1 tiD N .~ r~ a0 d~ ~D O N 0~ 00 ov M ~~~~riwrnrrao ~ H 0000000000 M 000ooooovo 0 ~~~~~ 0000000000 0 cooooo©oco 0 ~ ~ n~NCMNNE~W~ ~ ~ G M+-~NO~ntiDrNN~ M M M e~ r1 cn M3 ~ ~ ~ ~t ~' ~ ~D oococoocoo c .. d~ ~ ~ ~, ~ W 'i ~ v o ~" A ~cyin~~~D~r~Or~D cnN~nraooor~~ntic ~D v. ~ ~ ~ W Q ~ ~ Nrtd'~O-~~G~OM ~~~c~onn~o~Drn ~ N u O a ~.~ ~~•~ ~ cooooo0000 0 ~ ~ ~ OH a a? ~ c H ~' ~ w b °' z ~ ~ o wy~ "~~ w0a ~ ~o~r~n-~~nM~n~,~ro M ~ ~ ~ o ~W ~ A a~,•, D ~ ooetae~too~v,o~v~v, o ~~N~ o~oo° no o ~,~, ~, a -~ ~ ~ o Z ~, • '~ ~ ~ c v ' coooocooo© o ° ,~,~ ~~ ~o~ ~ ~WA~ ~ ~,~, Do ~~, ~ z Q °b w zG "~ ~ ~ ~ ~ WAH° ~z ~ ~ ~Qa~~~ ~~~ xda~ b ~~~~ ~~' ~ HH~~ V C V ~ v~orONOro~c~n ~n~~c*1o~N~DNv'1N N oo ~ ~ ty ~;C p" ~ ~ !rJ a W "" ~ ~ ~ ~c.~rOo~oC~o~ON~ o~to~ooo~N~ ri O p o n p s.~,~ o ~•^ ~~d p w ~ OOOOGOOOOO O . N w D °~ H~ oA v. ~a. ~^ ~a ~, ~~~ H W ~ bF3 C CA > ~ ~ UNd~ ~ ~ ! as r~ ~n '".~~~° ~v ~ °~ n C ~ ~ ~, 7 ""~ ~' v~ o~ .-~ r~ O ~n ~ r~ ovO~rO~nC~o+r~or N ~ ~ ~ cqx ~' ~z ~ ~ ~ ~ o~o~n~no~nNa~M~o e OO000 O r +-~ O\ ~ C ~ w O ~ ~ NtTN+wo ¢ ~ C ~ ~ v~p °~a~.~'"~ ~ o a aa~~~,o~, v ~, = w. ~ W ~ ~' 3~•v~°~ A NNN t~ w 'ct ,~ N ~ ~ Qw 4 ~ y r~~l1~O~tiDO~ ~ GG~0 r O y 4 -+ Cncw D a N~~~N( *1 ~M~r~NOv]+-yam ~ ~ 00 N 0 0~ C O C ~ N[VNNNtnr~iMR'*~M O ~, G v j ,C'~ .. N D 'G d c~ ~ ~ a~ ~ N'~~~w°a ~ooor~ooN~nr-nM o~n~,aaNONV~o~ ~ ~ ~ o .~ ~,~ ~,~ ~~,~.c ~?, ~c,ooo,~,r~NM~n ry rt tip oC V1 ~D 01 N M r ~ ~ ~O V p '~ N '" `~ D C va ~ ~ p• •~ ~~~V1tiD~C~OC~C'~C (V „ ~ ~ N ~'d V ~ o D D c c~ a~•~ ~~ ~a~~ ~ ~ ~ ~ ~ o~~ ~ o ~ ~ V ~ y +-+ N . °? ~ cvr~~et~n~croov,o~ a,o~oo ..r N ~, o ~ AI ~ .A O o~~ w ,~ ~ ~ ~ v.o~v,v,o,o, o,a~o~ola~aa~o,oo o - b ~ .-+Nr~rtv~wG[~ooG~G ~ ~' W~ ~ o~a~o~ao,o,o~v.a~o ,~ • Aid ~~ Oti{Tp~G~010~p~Q-OtiN C ~ O^ rr, 0 N ~ ~ v ~~ U~ 135 \° \° ~ ~ ~ A ~~ ~ ~ o'~.~ ~w ~ ~ ~ ~ a~ ~ ~ a ~ ~o ~ ~ 'D A U ,~ ~ ~ w a~ °'ti °a°a n ~ t~vniv,o ~ 'C ~ a~ ~ ~ oor~ M oo~r~tr~ r- a~ o ~ ~ oo~ ~ ~ ~ «~ N co~o;MOC n ri ~~ ~ a ~` ~ v ~~ ~ 0 0 R R A A r O~t ~1 R R R R D 0 W ~ o N~~, ~ ~ N NN ° o A ~ ~~ a o ~ ~ ~ ~ ~ ~ ~ a ~ d ~ D~ ~ p 0 fl O O 0 Q Q" ~ ~~ ~~ o00 ~a~ooN ~ ~ A ~ ~ ~~ U ;..,, o0o o0o NetC~NN M~~ ~ ~ " o a a ~~ ~ AAN z w~~ M ~ ~ x~" ~• a~ oor~ oo~n oor-v,o voo,~no ~ 2s a~~ OON ~U ~ ~ '~p~, ~ o ~ v ~ " vow N~o~ oor~~ ~n~N~oa ~ ~ ~~ ors ~ ~ ~ AA p d~ tiooot~ n©oo arN i o ~,, ~ A ~ cQ N~~ ~ c~~to~ ~ D0 0 ~ H Q ~ ~ ~ H ~3 b9 ~ 5fi ~ O a N ~ ~ Q 0 . ~ ~ ~ ~ a ~. ~ ~ ~ o ~ ~ aUa 'a ~ ~ ~`" O GR b U ~ "[ ~ ~ ~'~ ~ ~ A ~ > ~ c '0 ~ .0 ~U~ ~ c , ~~~~ ~ 0 .n ~~~ b °*~G4 ~, ~ a ~ ~~:, .~ b ~ ~A~ ~.~~o A ~~~ ~~ ~ ~ ~ Ao~ ~ ~ ~ ~ ~ 0 0 U ~ a ~ ~ ~ G N ~ ~~~~ A .~~~~~~ o A ,~ ~ o~ ~~>~ ~ ~~~ax~ ~ . `~~ ~~C7~w 0 H ~ ~ti°~~~ ~ H o N ~ ~ ~ - ~.~.~' AU >~-~oa~ ~~~a~ ~ ~ ~ goy waw 0 ~~ ~~ >~ b ~ a~ ~ ~~ ~3 t~ ~ O 0 °a~ ~~ o~ ~ ~ M y ~" o .~ ~w ~ .,.t ,o ~ ~N ~~ '~ b~4 ~~ ~~ ~~ ~N ~~ U ~ H ~ ~ ,~ 0 ~ ~ ~ cad y +~ yo o~ V ~ ~ ~ ~,,, U 3~ ~~ ~~ ~ ~ N ^' °o ~ N ~ ,o a~ o ~ 0 c N U 13b 4] .~ 'd +~ o 0 0 o a a o a~ 0 0 y U ~ N O ~D N ~0 tiD O 3 •~ ~ ~ p ~ ~ [~l~~oo~DooG~ (~ !Y'1 t r7 ('rl ~'~? [~ ty'3 U ~ ~~ ~ ~ o ~ ~ ~ o ..~ ~' ~ z ~ O o a o 0 0 o V ~ ~ 0 ~ o~o,O~DO~i.o~G•O~ •-~ ~ ~ w~ +~ 0 ~ o '"'' 01 ~n ~D ~ +'' W ~ U ~ w ~ ~ ~ ~ ~ A ^ "d ~' ~cnr~~•ro~o ~C~DI~~CtiNr ti c~ ~, °' G wW ~ G 0 ~ o0l^~t~NG p ~ V d~~ Z H w ~ ~ oA ~~°~' o~~ b ~ ~aw~ ~,, ~ . . ~w ~ ~ ~ ~ ~ ~ ~ ~ ~1~~ic~N*-~^~ ~ ~ ?, A ? U ~ ~ '" ~ ~ 0 *~' ~p~p U •ac A W ~~" W ~ ~~ c ~, ~ °~ z wH~ o ~~~~~~ ° ~ ~ ~~ ~Wti -~+ Q ~ Z ,,,.~ 4..r~ 0 ~ o ~ tCNv~ Gn G~o~D~~N~ c~~ i~ri G a~~ c,,,, ~'N ~ A~ F o F v ~ o o ~ ~, o o o ~ B a x ~ ~ ~ pzp ~ w ~ ~ ~ ~z ~ ~ o~ oN~ o ~ ~ ~~ z~ ~A ~ . ,~ ~ ~ r~1ro' ~ ww ~~~~~oo ~~,~ p *~' ~ U NcGoQv1 Ni ~ 0 ~ ~, G o ~ G ~atioooot~riri ~~u. ~^,: ~ 0 w 0 c z '~~ ~~~~ N o U * ~ ~ O O Q O ~ ~ ~ °' ~~ ~ ~" w ~"' ~ NNNNN~~ ooo v U•y ?, ~ A~ oooc a ~ w U N K F ~ ~ U ~ °' a a 3 ~ ~ o „~ +r ~ 0 .~ p Oti o4 ~ tiG ~- o ~ ~ +~ U ... °' ~ oooa~v~o~o~ ooov,v~v,v~ N N N ~--~ ~+ ~^ ~' ~.~~ ~ .., A ~ ~ ~ U .r., v ~ ~ °\ ° \ ~o ~'' ~' ~ q ~ ~'`"' o a v i N~"'NCr" ~ O • Q ~ ~ ~ ~ ~ ~,., c~ M M M !'r1 V o T~ Cd ~m0 vo~~ v~'~ v roa o .,.., •~ ~ .~ ~ 0 0 o ~ ~ U y ~ c~.a .C o~ n ~ N ~1 e~ ~ ova • ~ b ~ ~? ~ y~, ~ +~ O ~" a~0~~ 0 0 ~ ~ ~ ,..~ ,~ D v 'd ai U r v ? .. ~ ~ ' ' W d n W •~ ~N~~o `~ o ~p * ~ C oo N oo N oo ~1 O~ ~ wD O ~ ~, ~ ~ ~ ~ D O v O o ~4~'~ .~ oa oC oo N ~,ara~M a U ,~ :~ ~ ~4~ ~~N`Dl~ ~ ~ N d O ~ ~+ Q N ~. ~ ~ ~~o °~ H o 0 0 o NtiN '~~ c~ o°~nn°~in~ ~°o ~:c°v 0° ~ o ~ ~ ~cVnl~ oo~M~ ~ c~ ~ o ~° z ~ ~~ ~ ;~~ ~~ 0 ' ~ Z o ~ ~ ~ ~ o ~ ~~~ ~ a ~ v, c~v~'o~o ~ °~'~ ~" ~"~~' ~~ Q ~ ~ ~ ~I y '~.+ " ~ V1 ~C ~D 00 oOC ,r; r-, V ~ 0 ~ F Z ~ F G t'^V~M N~C~v~c'V ~ ~+~ 7 D~ v'~ o ~ C U who ~~ +~ mo ~ ~' O O O O O ~ ~ ~ ~ ~ a U [ d b Cd ~ '~ y U C U ~ F" ~ o~ooN ~D d' 0o ~~~ 0•C d~ D o y v 4~ ~, 4c~ o00 w ~.~ ~ o U~ ~ ~~~~ ~ U ~ ~ ~ O ~ ~w ~?~ ~ w 3 ~ ° o ~~' ~ ,~~,~~~ ~ ~ ~, o a~ ~ ~ ~ "" ~ ~, N ~ O 0~ oG oooa~v~ ~ ~ ,. ~ a~ ~~"' ~ ~, NNN~~ ~ ~ .. A ~ •~ ~• ~ 13? • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • ~ ~ 0 0\ O 0 0 0 4~ 0 ++ ~ ~ ~v'1~D~3~Grl~t~r~ ~ p V o Q~ 01 0~ 01 Oti Gt Qti 01 G~ Oti U ~ o .. ~~w ~ 0. W . y o o a o c a o 0 0 0 *' ~ rn ~Dw001!NVI~INN~D ~ ~ y OM~NN~C~-•~00 ~ ~". w ~nooO~MM.~ooo00 et c*1 ~t ~••~ ~ r r tiD o~ ~D f'~1 *~ N 00 t ~ ~0 0^ r1 v~ cr1 ~oo~t-~t+o~n~~+n ~~p NNMMr+9r1f'~1MMeri ~~ D 0~ 0 O Q O~ O O ~ ~ ~ a~~oooooo~a,~ U ~ ~ ,wlry~ri vo~c~o~oor Ch a~J V v ~ ~ i ~ 0.~~ ~ ~ri~nroooa,t-oo Nc'~1C~rNG~rv1~ 0 0 N ~ t ~ 0o G~ 0o c~1 v3 r ~ v1 N ~ 0 z ~~~~~~M~~~ ~, o ~. N ~; d ~ ] ~~~ o u ~ ~ :~ ~ ,.. ~~~ ~o°~o V~ A[-~z ~~~ ''' ~ ~ ~ c c \\\\\o \0 ~rr~00o~0oCc~ ~~ ~ 7r ~ o y ~ Adz ~ ~ o,oocv ooo~ r.y pw W ~ ~ ~~.~ ~ ~ W ~ ~ ~ c~ f~v a M +r ~ y ~ o ~ ~ ~ ~~+~" Y 1••a ~aU ~ ''' ~GNMrt V1~D~D~00G ~~ao~o w ~ cd~ DO ~ ~~p .++ ~ c ~ r~/1QOO~D000P'~c'r1 ro~naooo~nr ~nr ~~~ ~ pV1 ~ ~ v ~w w~N 0 ~ o ~ ~~ ~ v~v,r,u~~~nv-iv'iv~~C N N N N N N N N N N ~ • p•~ ~Q ~ o ~ G C ~Qx w ~•~ ~~~ ~~~~°°~ U W ~ a~ °7buooo ~" z - a oooavoooQO ~~~~~~~~~~ ~~~3~~ .° ~~ ~ " ~ W p ~ ~ 'ctOc~tG~4oN~Ov~~C o o ~ p.C A. ~ ~ 1 ~ 0 ~ ~ ~ o ,~' ~ e~ p , Q 'fl G ~ G ~ y ~ ~ ~~ ~ p 'D p ~ y qpv ea ~ •~ p 00 O v1 +n [~ ~ CJ~ eY1 N ~D ~t~DO~oON~OC~ ~D N ~G 00 00 •-~ N N r 00 ~ ~ G C ~•~0 ~'~ ~.+ v ~ ~ ~ ~ , .~ p b ~ ~ ~, 0] y ~ p o R w w K ~ w w w w w o~N~~cM~n~rao M ['+~ c*1 M tr! l'+•1 Pr'1 ff1 M 'Cr ~~ ~ ~'° p 4•+ ~ b4 ,~ •~ G ~ ~ ~ ~ ~ ~ G p U u ~ oa~~~N4~°~o~~ z z z z Uri ~~ ~ `~ ~ ~ ° ~ a U ~ w ~ O '," r1 N 00 o•~~~~ p ,~ ~ ~ 4? U ~p v ,~ ~ 0 ooo~~ogrola< ooow~© ~~ O U R~ ~ p ~'~ •~'~3~--0 ~~ w ao '~ td ~~ ~D ~G O h ~ .. .. ~ ., ., ., ., ., ~ ~OtiDr~/'1~NNG~rr o ,~ Q u y ~ y p .~ F„ o ~''-' 0 ~O u~ ~ ~ ~ o0000000~0 ~ ~ V] V rw ~r ~ ~~+ ~ . C by 4) ~ ~ N ~ ~ ~~~a~~o o~~~ ~o ~ G+ C~ Oti C~ Q~ p~ Oti CJ~ O Q r- o~,~pa,o ~ '~ ~ ~ y+ o~ G~ O~ 0~ C~ r ,~ r... 0` O~ ~ ~ O N ~ p C ~ p ~ a~ . . n i Q ~ p 0. ~ p„ W G! ~ V7 Q 13$ ^ ~ 0 0 o a o 0 0 o a o 0 \ ~ vi ~t O~NOhNM~'+3DQM ~ ~ ~ °~00no~a~o~M~~ U ~ ~ ~ ~ ~ Q '~ p b4 "~ ~ w r~~MOOO~~O0t~ ao.~e*~oooootio~~ooOv ~~ ~ ~v rviri.~r~~raoc~c~ ay"" V~o "'"NN~NNI~O~Q000000 U p +~ ~ o;~ ~~`. V ~~ G4 ~ra~nr~nooooN a~~~~n~Mor~co~~a ~ y ~ N V1 00 OQ N Vy V1 00 t n '~t t+7 ~ ~p ~--~l~~~DN~D~~Mt~ ~ ~ O ~> ~ .~ ~ ';;, ,~ O N~~Ii~t~ONNNNN~ y ~' M V ~ ~ C a ~ ~IJ~-+ Z ~' ~ °or= acrvM ~t~ooo-yv U ~ ~ ~,, $ ~ ~ ~ ~ c~ Qi 00 ~Q tai ~ o w °~ ~ ~ ~ ~ ~ iT oa ~n r ~ M Q ~ ~~ , ~,O ~ v ~ ~0 4~ N i M N ~ C ~ Z td ed ~ ~ ~ .•+ ^ ~~~~~ ~ p ~ ~~ ~~ .~o ~~ w ] o ~~ ~ ~. "" ~~ y N~nV'1MhV1~hNr G~~GOONcn~t~rMG~O ~ ~ ~ ~ ~~ ~O~O~O~DOGO~Nr~~"? O i ~N ~ NV7N OO Cr[ r~~ ~ ~>~ O ... U M ~ ~ ~w '-- O etrv~oa~p~rrooooo tr1NNNNNINN~~'N % ~ '~ ~ ~ a ~ ~ ~ O p ~, ~ ~z ~ W W Q (.. ~" ~ ~ w x W ~ z ~ ~ Q z a F 0 w 0 F w U ~, ~~~~~~w~~~~ N . q~ o 0 0 o a o 0 0 0 o a ~, O y w Nt~1~ttN~C!*~~•"rNtff ~ ~ ~ ~ N N O' ~' N ~ {' N ~ ~ N b ctl ~. t? ~ i ~ i a~~ ~A ~. a '~ _ ...oar~~~rtna~cn-o .y y rGC~~N~~D~r•DOt+~ ... p Og 00-~OGI~~Ge+iCitri .0 e~dO ..~,•.~ ~...~w..... m p ~~ ~ ~ `'r -•ew OONV'fr~rOr~~DV~ ~ O 0~ •• •~ 0~ 04 ~-+ N ~ 00 ~G O ~ ~ ~~ .O ~ ~a. xz ~; .~N~,~~n~rooo~o~ O T Ot G~ GT O~ O~ 0~ O~ G~ O O o~cro.a~o,o,av~v,oo ~~~ • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • xH Q ~ A Z Z i ,~ AO °'o z] ~o° ~~"~c x~w~ ~z°c'o H ~d ~Q oza`' Nz uw y o~ o a o 0 o a o 0 ~ ~ vs ~""01~MU?et•-•No0 ~ ~ ~ or~cv~c~t~v;v~ a ~ ~ -•~ A ~ 00 0~ O~ ~D n ~ oo Cn O N ~oan~ano~~~o,~ ,~,0 oQ[+fONNNI~N~D~ ~ ~ c°~c~~v~i°r°~oNOOrio~ w w w n w w n w w w ~r~n ~ ~' NNNNNNNNMM ~ ~ 0 A~ ~ ~~~ H ~ LL~ N+~'RtMn~h~Nno .~ e+3 M o0 w1 v1 w~~ ~~~~f+'1~ w w w w n w n w w w C~CONO~~n+~ef~rry NtiGOe+7Q1N0 nN ~~nnnooo~~N aoooo~a~o.~~a ~~~~ ~~~~ r a Q~ n M ~1 GO d' V1 ~ 04 [~ +t1 ~D l~ 0~ N u1 O ~0 oG ~cooooonavs~~n~n 00 ~n ~ M oo tT ~D [~ Cti c~v~Noa.-~n~c~ooM MN['nNc~1NNMNN 4. oaoo,a~ao-no~c.~ o ~ ~. .~ ~ ~. ~ U z~ C0~[*1n~ooOnt'~1M O n•.y~~~n+nr~ooa .~ ~ oo~rtit~~n~~ne~o~~ 0 ~ et ~D N N 'rC ~D ~G r+ ~ 00 pp,~, no~~nNnoa~nt-e~oo d3~, N[*s~VYNr+1tnV~~D~G td ~° o ~;, ~" ~ A ~!, A ~ .~.. bR 4.., ~noo0~n~oe+~~~e~et 0~ (r1 M M M era M !+1 M M C~1 ~ ~ ~ Ci ~ ~ z ~- Nf~'I~V1`Dnoo0ti0~ ~ a.c,a~o~v,a~o~rnoo ~ ~a~o~~v.a~o,~o0 14D 4 d Q A x H 0 w v Q~ U° N 0 ~, a a U z z ~, w C ,o .,. ~a U .~ m e~ 0 0 ~ o ~ 00 ~D 0~ ~ ~G V1 00 ~ p n ••+ N N n ~o ~n ~~p N N ~ © N 00 N .-. N ~ ~ 0 p.~] ~ . .G~r,}~ ~ ^ N ~ ~ ~ .~ ~V~~ ~ Q~ vj ~~ U ~ ~, ~`~a~ ~Q ~~ ~oo~o Hz~o 0 0 0 0 `D °o rN• o°Qo ~~ N ~ M ~ "" N ~ ~ a ~ ~ ~U~ ~A~ ~" w~w~ b°'~~ ~ ~~~ ~~~~ ~aaoQ o ~ooo~oo~n G ~ ~ ~ r ~ A h R n ~1 ~ ~ N r ~ n 0° rnr iv ic v c o rw ..r ,~ r, w ~ 1p r• b4 b9 GQ AA ,~' o w U ar, ~~~wo ° o ~ ,~ ~ ~ ~~ ~ ~z~~~ .; 0 .,. w U 0 b ,~ w ed O 0 N w ed cd .,,,, /~ `~ a~ V Ow s 0 ~'ti \\°\\°\\°\°\°\°\° 0 0 0 0 o a o o a G~ ~~ o 0 0 n N~~ M~ M~ M~ N o ~~.p. N~1~~c~~Q1~t~i~ . . . . . . . . . O . O . ~ ~ ~ M,~,~~~.-+0000 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ a ~ 9 ~ ~~ °o ~~ N r~ a ~~ ~; o ~'' o~ O~ N Q ooovooooo0 0 0, c*~~no~~o~rv~ooo ~ o0 ooo~o;r*~M~oo~~ooo~ ~ ~ N ~0 N 00 ~ 00 c~ O ~ C~ ~ n N op ~ ~ ~D ~ o O t~ ~n ~ N n n n n Mw A~ t ~n ,~yn n n ~,,~ N W ~ ~ ~ ~~ Z~ ~~ A ~ a~ Z ~ ~ ° ~ ~ w ~ Z A N ~~ ~ ~ I~W~' ~ o ~.~ ~ o ~o ~~ ~ .~ ~~ ~~~ 4? ~,~ ~ ~.~ ~ V~~ ~ ~ o ~ u ~ ~ ~ ~ ,~ . ~ U ~ ~' ~ ~, O A,, Ci ~ w Q ~ ~ ~ p ~ ~ ~ v ~ c~ ~ ~ ~ ~HW~~C~U~WZ ~ ~ ~ ~ °o ~ U~ a ~ N ~ ~ ~ ~ v ~ ~ O °a N ~ ~ W ~~ N ~ , ,~' ~ ~ ~ ~ C ~ ~ ~ n .,~ ~ A'' ~ U ~ ~ ~ p ~ ~ ~ ~ y ~+ ~ ~ ~ 4~ r+.+ ~ F-+ ~ ~ .~ V~ ~ ~ ~ ~ ~ p.~ ~ ~ ~ 4? ~ .U ~ ~ ~ ~ ~ ~ v ~ p ,ti ~ ,ti ~ v~ ~ y p ~ ~ '~ y ~ a~ pq ~ o ~ ~ ~ a~ a~ ~ ~ ~,~~,b~~~~~ z z o'~ pbp ~~o o p x~ xw~ wz~ N H U 0 0 ~a U A~ ti C/1 O v .~ 0 141 • • W ~o zF ~~ ~~ AU ~ ~ ~ ., w Q~..~N z~ w~~ ~ ~ x N ~ H ~ ~w~ o~~ ~xA w~ o~ ~z ~N V~ N U ~T Ot tiD o0 O O o ~fi ~D ~ ~ ~ 01 01 *-+ t~ 00 oQ N [~ b * ~~~N M~~ n p ~ ~ O cd '' ~4MG~~~Dv~NN~-~+ ~U ~n~~ ~ o 0 0 0 0~ 0 0 0 0 0 O ~ N ~D ~n v~ Q~ "~t' ~ [~ v1 0o N ~, ~- ~~, oOn~n~t~M~~o a~ . . ~~•~~ N~ooooo000 ~ ~ ~~ a~ ~ ~oo"r~ ~,~,o a ~Dc'~~DON01~+u~~Q~ N oO~O~+~oOt~~DG1o «-~ ~ O~t~C~~nG1G~N~+N~n O ~ ~+ Sri ~ ~t oo ~i ~--~ [~ uZ [~ ~ ~-+ ~ o ~ oOn~n~MM,~,~ o, O ~ N ~ ~ bR b4 ~~ .. a ~ ~~ o ~ ~ ~ ~ ~ ~ ~ ~ o ~~ ~ ~a ~~ ~ 4? ~~~ ~ ~~r~•v ~"~'" ~ ~o~.~~ ~°V a~iU a o~,v° ~ ~ ~~ o U ~ ~ ~ n ~ ~ ~ ~} H ~~,~~ ~,~•~ °v',~ ~~~b a ~~~ ~ W ~~ ~~ti~ ~ " ~ ~ 3 ~ oo~~;a •-~• o a~ o 142 \° a °o 0 0 ono 01 ~3 0 ~° a~i .,.., ~, O c° H a w w V 0 x w 0 H ~~ V A ~a~, „ r~ C A N Z W .~ w(~r", ~~+M x ~ ~ ~ ,C o~~ ~~ wwA o~ ~~ ~a U~ W F U ~* w ~ ~ ~U o ~ a~ ~ ~ ~ .~ ~ +~ ~ ~ y ~ ~ y ~ N 0 ~~ ~, ~, o a ~-+ c~ d' ~n ~D v~ o 00 0 ~ oo~o~~oti~n~o~c~oa oo~~n~~N~nov,~c ~vo~o~~r~"ri~io~ 01 c+3~D~Dc~©O~CT~DN 04 00 ~ t'~ *-~+ ~+ o o v o 0 0 0 0 0 r- c- c~ oo a N ~t c~1 ~n d' ~t [~t~~Dr+Ni~G~I~~N M . . LD~GMc^~1r+~oa0© N \° Q °o a cvo~c~a,~*-+NGtir- a cv ~ ~D a ~ ~-~+ [~ ~-+ ~ ~ o0 0o h ~ ~ ~ ~D,ON~~ ~ r' N ~~t~ t ~ N N ~ ~ yg b-4 59 0 ~. ~ a~ ~ ~ ~ 0 ~ ~ o ~ a~ ~ a~ U ~ ~ ~ ~ ~ ~ ~~ ~ ~, ~ ~ ~ ~ o ~ ~~~ ~ moo" ~~~b~ ~ .~ 0c •~~.~o~oa ~ ~ U z ~' ~ " ~ ~ ~ ~ ~ a~ ~ ~ ~ ~ ~ o ~~ ~ ~~ - ~ ~ ~ n • ~ H ~w~f°~~ov~~ +~ E..y . w 3 o ~ ~ ~ 0 ~ ~ ~ • q ~ oar ~p ~x~~~~~ z N 0 N a w U 0 b x 143 N z a 0 Uw ~o ~U O~ h .~ ~ Z Q {/~ W ~ Ewa z~ ~°a Az~ ~~~ Quo ~z~ wow ~~A x A~ ~Wv} ~a~ ~~A Z ww~ ~~~ U A xz ~~ Cp AG W ~~ w~ 4H ~~ w ~x ~~ 0 U a~ c~ 0 ~I H G~ a~ v o~ o 0 0 0 0 0 0 0 v o ~~ ON~Q~Oo0ON~1t*1 C~ N N o0 ~D ~ t~ +--~ 40 O ~~G ~-~+ ~ O~~ ~ . tD~'~pc*~~titd'~n~v~ . ~~ ~~ o . A ~ ~ a ~ v~ 0 0 0 0 0 0 0 0 0 0 ~ ~~D~N~*-~00N~t~ ~~ N~~C~ND1NC7d:~7 ^" vi N 10 ~ ~G d ~ O~ Oti 'et ~ U i--~ b U w ~ o o~ 0 0 0 0 0 0 0 ~ ~ NQ~~N~~v~p~o0 y ~' ~ 'd' 4 '~ tiD ~ t*1 O ~G ~ ~ 3 NN~OviG1N~D[~~Dcri ~~~ ~U ~ w "" r*~~~t~n~nNC~ooO[~ ~ ~ otir~~nc~wNn~Nr7 •~ v, o ~ a~ cv~no^~~~cowM~D ~ ~ ~o c ~~~~~~~~~o~ , `~ O ~' ~ ~" U A ~, .a v~ •~ ~. ~~ ~ .o o~ o~~~~~~~~~ ~ 0001~N'd'~GOp0O0\ td Q+ N0~010CQ^~Q^~N ~ 00O~00Ml~c*7QQ~ ~~~nooooo~o.--~~ ~~~ ~b w ~[~[~*~-~~N01~DoGOt ~ (7 ~ ~ +~ 0~ N N ~D ~ N 01 ~ ~,~ O~pNc~r^oooc*~~DtR N ('~ c~ ['~ M t'~7 '~ ~ ~' ~ ti ~ ~ ~ ~ . ~-Ub ~ ~ ~ ~ o~-~+Nr~~t~ntiD~oa~ o~o~o~o,v~o~v,o~o,o~ ,~~, a~a~a,v~o~o~a~o,v~v, U 0 0 ~ ~ . . ~ ~ o N N Sri ~r`i ~ ~ ~~ w ~., ~Q ~~ ~~ ~~ ~~ 00 ~~ ~ ~ .~ .~ ~~ 00 ~ C7 ~~ cd c~ ~> ~~ v~ V +~ 0 ~a .~ ~ ~ p4 a~ ~ ~~ ~ `~ ~~ ~~ ~~ w~ ~ U ~ ~ U ~ ~O ~ ~ o~ ~~ ~~ ~~ ~~ ~ ~ a] ~ .' '+~ '~ ~~ ~° o °~ ~ .~ ~~ ..,. ~ y o~ 144 ~ C ~ ~ ~ N z~ ~ ~H A~ o0 Z ~~U W~~~ ~~~~ ~,GOti ,~wo~ ~ ~ ~ o ~a~~ o ~~ F" ~ o ~ U V r 00 OQ z~ ., ~~ H~ ~~ W~ Q a~i wA b a O 3 U ~, .paq .7 a w O w °~ a w A W ~L ['' W A U w a d'N~NNt*10cr1~~ NM'0'ti7'fl~ b p bA O~Q • •• N O~ DO ~ p a M cy ~ M..~ ~ ~ No ~GN~t'~ _ ~, U ~ U .~ W ~ ~~~ ~ H •~ ~ d~ w •~ ~ F" p o y x~~~~~~4 ~ a ~ ~ ~ .~' .~ ~ ~~~a ~ ~ ~ c~~~~~b~~ a~~~ U w~aoa~~~~~~ ~~o~o~A oQ~a ~ ~a ~ ~~ ~ ~ ~ ~~.~VA o ~ o a ~ o ~ ~ ~ wx~r~a~~zwd U~aAw~ .-, b oooNOror~ ~ u•,rnno~~nao 3U ~vo ~o,~oo ~o ono o~n oet ~ ~+~Doo ~ ,.~,~~~GM~nO~p w .~ ~ .w moo tiD Nr n N ~ r ,~ ` ° :: ~ A ,~ ~, o ~ o a o'° Q ~ ~ ~° ~ ; w~,~ b ~a ~ ~ ~~ ~ ~~~ o ~' a ~ ~ ~ v~ ~ . a ~ ,• ~ ~ ~~~3 ~ ~ ~ o $ N , ~~~ ~ ~ a~ r ~ V] ~" 4~7 ~ •~ ~ •a ~ ~ ~ ~ ~ ~ O ~ ~ • ~ "~ , ^, 1 ~ v~~ ~~ ~ ~~~~~~u~'~ a•~~a~N ~~ ~a~~~ o~ ~~ ~a ~~~ `~Ao a•~°w~w~ ~•~~ a ~. b '~° ~ ° ~' ~ ~,o ~~ o ~ ~ ~v ~ ~ ~ ~ oooo~a ~ ~ y cn ~ ~ ~ ~~ ~ao~A~ ~ ~,,, 0 w y „~~ ~ ,~ v ~.°~ •~ ~ a oo•~ GAG Z w (/1 ~ ~r ~ ~ v E'"~ ~ • ~ L ~ y F+~ Fri W {/~ 000 ~~Ov1n~NOrt~ ~o0rN0oetc'~Wr~OO NN ~,•.• ~+ Nro40NGOG~~~~'r tt[+1Nr~D~D ~t~v~ ~-~+ ~ ~ N Q1 M ~ O w r1 y N ~ ~ 4r o V 0 ~ ~ w ~ `'~ o v y ~~~~o a °'~~D.o 0 way ..w a ~ ++ ~~'~ a~ .•+ G o ~z ° ~ ~ ~°° io . a H ~ oQ'~~ ~ o ~ dpq ~ ~ ~ a i ~A ~' ~ ~ 0 G ' o ~oH ~a~'~ ~ ~'~~ Q ~,~,~ N ~4aH off ~ o ~ ~'~b ~ ' ~ .~ ~ Q ~ cn ~ +~ ~ 4 ~ U ~ p ~ ~.o " ~~ o ~. ~ as ~ ' n G w N ° c~ ~ ~ • ,, o~•~ ~w.~o Co ~ ~'a w~~~Z~p~C~AVo~w ~ o°°a~o~ ~~.aa~ adACZa~4 ~,~.~ d>~ N UAL oo~ oorrv~~nN ~ ~ ~ N oo v~ Ci +ri O M V1 N N R M ~ 4} b. Q ~ ~ '~ ~ 7+ ~ a~ ~ o ; a ,~ ,~ A ~ o0 o ~ ~~~ ~ o a ~ a oww3V w~~ W 3 ~, o.-. ~~,~ o ~~~w~ a~owoo o~wa ~ ~ ~, off*yN~•~~aa X45 v~u~ ~vvov~ao NtioN ~~ p ~ ~ G w [~ w rr ~• ~y .... y ,~ ti ~ U o ~ ~ p ~ ~ ~ cc ,~ .~ .~ •o ~ a~ ~ W ~'-'v~~ ~ p ~ ~ ~ ~ 'C ~,~ H 0~ r-+ e~ 'C ~a~~~ H d ~' ~ o~ A ~ ~ ~ v ~ ~ x C y '~, w A. '~ ~ ~ o, ~ o ^ t~~ ~ y ~ ~ a W x ~ '~ ~ ~ 3 ~ ~ ~ ~ ~ '~ ~ a x ~b~ ~' W ~ U z ~ w~~ a~ , ~ ~ aob ~ ~ ~ . p~~ a~ W a b ~ w~ °~ ~;." o•M eoa~ ~ ~>~oU~ ? o U "a~ w o ~~ . ~a ~ o~.~ ..U ~~ ~ o ~ U ~~~ ~ ~ ~ a?' ZU~3~ , , ~ ~ aa~ ~ '~ ~V ~'~~'~ U ~ G ~~ o~ o a~ 'd w ,; o ~ ~~ ~~AAv~xwN '~ •~ ~ ~~A ~ ~ a° ~ cr r ,,,,, d~ ~ cn n~ ~ G o ~ ~I '+~ zU w ~ o ~+~ ~ a ~+ ~ ~ ~ ~ ~ y ~ ~~ O Q ~~ vg w ~ ~"a~ ~ ~°'~ ~. '" o ~ ~ D C a ~ ~ ~, ~~~~, ~~~~ ~ ~~.~ ~ ~a> ~ ~,ao 0 0 ~ ... ~b Cl1 . ~ w v, ~ U d D ~ °' ~ ~ ~ aw g ° ~ ~ "' '^ ,~ ,~ ,~ ~ ~ w ~. as , ' ' ~ w ~ ~ ~ ~ o "' y Cep "' ~ ... ~4 ~ ~ ~+ ~ Nn N ~ a~w Nd'0 owe ~ ~~~ ~ x c ~~ o o „ ~ NWU ` H any ~ ~y a~ ~ ~~ ~ Z W ~G dU u °' F IY ~;; ~~rn wa w z ~ Up '~ ~ ' ,~ W N ~"" H ~ O U c U ~. c ~ ~ '° o ~ ~ ~ C a ~ o U ~ ~, ~ , "•~~ as Ao ~o~ ~ U ~ ,~ V U ~ o ~. '~ :~ ~. ~ u U o~ o~ ~4 ~ ~ ~~x ~ ~ 0 o ' ~. ~~tt ~G oNO~~~~+~r»~o ;, '~ ~ ~ ~ gin ~ ~.°.° a~ u ~~ ~ N O~NO~NNe*1N1~~ c*iC~N~~~DV~l~O~ ~ 'ti7 p ~•.... ~.~ a y 7 ~ o N oo N ~ eY} Oti 0~ 00 V1 ~1 c+1 opooooooC+Otiotioat~ ~ o ~ ~ y ~ ~ .Q ~ t~ ~~r o a~ ~-~ ~ ~ ~ y ~. ~ ryw ~~o o a~ o d .~~~ ~ ~•~w a 0 ~ G d ~ ° a ° 4 G ~ ova '~ GH ~' H ~ a~ Q ~ •~N ~ ~ p y ~~ D w ~ x ~ N a~ cr3 er V1 ~D f~ 00 Gti d ,~ v~o~o,aa~o~rno ~o,v~o~ ~a,a a }j*^y ~ ~, ~ a ~•.~ ~ .~. ~ V ~ W ~ ~ ~ ~ Cl? aw ; ~ v, ~ ~ ~ ~ ~ ~ o o a~~ ~ d ~ ~ ~ ~ ~ ~;~.~ ~ o'° ~~~ ~ ~ o ~x o dUdU~ o ~~ ~ p '~ ~ ~~.~ c p c0 (~¢ DCNN 146 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ bb~b b~ v ~ ~ ~ ~ n © w ° n U U U U c o 0 0 ,tiaov ~ w n ~ ti ~ ~ ~ ~ ~ ~ ~ d ~ ,~.yy .~yy -V ~ -y ~ ~ ~ ~ ~ ~i ~ dN" N ~a . ~..~ ~~~~ ~ Z rn ~ ~~ •~ ~~ •~ bbbb r~3 r~4 ~; ~~ ~~~~ ~ b~bb w ~ n~~ ~ .~ ~~~ C~ U U U n ~ ~ ~ ~ 0 0 0 0 0 0 0000 0000 d ~~ 0 0 o caoo ~'~ ~W ~~ dddd d°o ~~~~ w °od ~~ °a w o°o°oo n n n n °° ~~ QL~ ~,~ ~~~~ Z~ ~Z o v~ vN ~~ , ~w Z~ wC 04 U '~ 0 v ~ ~ N a Q ~ b ~ ~ ~ ~ ~ ~ U ~ ~ ~ ~ ~ ,.~ . ~., ~ b ~ ~ ~ ~ b ~~ ~ ~ ~ ~ ~ [~ ~~ ~ ~ ~'~ a~ ~ o ~ ~ U d ~ • 1 ~ w ~ ~ ~ ~ U 0 U '~ ~rs o ~~~ ~` v•o ~ ~~ o~~ ~ 7 ~ Aa ~ ~ ° ~' ~ ~ C ~ a~' ~ ' • ~ ~ ~ ~~ a~'''~C7b~ sa,~ ~'ti •~,~ ~~~' ~ aa~ ~"~~'~~'~~~a a~a~a~ Wo H.n~ ~ ~~ ~c~ ~ ~ ono o ,~ ~ ~~~~'~~~o W~.~ , w•~~ ~ ~~~~~ ~, w~v~ o o ~~~~~°~ ~ ~ ~ ~ ~ ~~ ~WUw~ ~, ~~ ~w ~Ua a U~ w ~ Q a ~ a 147 • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • ~~k,~~,p STATE ~F INDIANA r~, :r } ~. - ;~ - ~'' ,.• +, ' i` AN EQUAL OPPORTUNITY EMPLOYER STATE BOARD'aF ACCOUNTS ~` ..-~. `\ ..+~1e... 342 WEST V~ASHINGT4N STREET 4TH FLOOR, ROOM E418 INDIANAPOLIS, INDIANA 46204 2765 Telephone: X317) 232 2513 Fax: (317} 232-4711 web Site: www.state.in.us/sbaa. INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 T0. THE OFFICIALS OF THE CITY OF SOUTH BEND, ST. JOSEPH COUNTY, INDIANA Compliance We have audited the compliance of the City of South Bend ~City~ with the types of compliance require- ments described in the U.S. Office of Management and Budget BOMB} Circular A-133 Compliance Suanlement that are applicable to each of its major federal programs for the year ended December 31, 2001. The City's major federal programs are idea#ified in the Summary of Auditor's Results section of the accompanying Sched- ule of Findings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of the City's management. Our responsibility is to express an opinion on the City's compliance based on our audit. We conducted our audit of compliance in accordance with generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comp- trollerGeneral ofthe United States; and OMB Circular A-133, Audits of States, Local Governments, and_,Non- Profit Or anizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements refer- red to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those requirements and per- formingsuch other procedures aswe considered necessary in the circumstances. We believe that ouraudit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the City's compliance with those requirements. In our opinion, the City complied in all material respects with the requirements referred to above that are applicable to each of its major federal programs for the year ended December 31, 2001. Internal Control Over Compliance The management of the City is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the City's internal control over compliance with require- mentsthat could have a direct and material effect on a major federal program in order to determine our audit- ingprocedures for the purpose of expressing our opinion on compliance and to test and report on internal con- trol over compliance in accordance with OMB Circular A-133. 149 [NDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 Continued} Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with applicable requirements of laws, regulations, con#racts and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involy- ingthe internal control over compliance and its operation that we consider to be materia! weaknesses. This report is intended solely for the information and use ofthe City's management and federal award- ngagencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. In accordance with Indiana Code 5-11-5-1 this report is a part of the public records of the State Board of Accounts and of the office examined. STATE BOARD OF ACCOUNTS April ~9, ~oo~ 154 • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • CITY OF SOUTH BEND, INDIANA SCHEDULE OF EXPENDITURES OF FEDERALAINARDS For The Year Ended December 31, 2001 Federal Federal Grantor AgencylPass-Through Entity CFDA Cluster TitlelPro ram TitlelPra'ect Title Number U.S. DEPARTMENT OF COMMERCE Direc# Grant Economic Adjustment Assistance 11.301 U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Direct Grant Community Development Block GrantlEntitlement Grants 14.218 Total for Program Emergency Shelter Grants Program ~ESG~ Total for Program Shel#er Plus Care Total for Program Fair Housing Assistance Program-State and Local Neighborhood Initiative Projects Total for Federal Grantor Agency U.S. DEPARTMENT OF JUSTICE Direct Grant Local Law Enforcement Black Grants Program Total far Program Bulletproof Vest Partnership Program Pass-Through Indiana Criminal Justice Institute Juvenile Accountability Incentive Block Grants Total for Program Crime Victim Assistance Total for Program The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards. 151 14.231 14.238 14.401 14.Unknown Pass-Through Entity ~Or Other) Identifying Number Total Federal Awards Expended $ . 1,,199,616 BOOMC180011 2,991,Z3D B01 MC180011 897,573 Section 108 Laan # 5 108,074 Section 108 Loan # 6 ,, , , ,.. -309,,468 4,306,345 500MC180011 2l4 S01 MC18DD11 „11 fi,862 ~~ , ., 111,13fi IN3fi-C050053 9D,82fi IN01-C9fi0101 11,993 108 819 ,~ , 51,957 B01 NI-INSBOODI 94.111 4,fi88,314 16.592 99-LB-VX-7287 252,1 fib DD-LB-BX-1102 15,153 2fi7,919 1 fi.607 . -- , 3,1 l7 16.523 98 JB 010 62,384 99 JB 012 56,545 148,929 16.515 00 VA 12l 59,174 00 VA 128 6,D00 00 VA 129 12,593 00 VA 130 33,711 01 VA 125 20,701 01 VA 128 10,720 142,965 CITY OF SOUTH BEND, INDIANA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For The Year Ended December 31, 2001 ~Continued~ Federal Federal Grantor AgencylPass-Through Entity CFDA Cluster TitlelPra ram TitlelPro~ect Title Number U.S. DEPARTMENT OF JUSTICE Continued Pass-Through Indiana Criminal Justice institute (Continued Violence Against Vllomen Formula Grants 16,588 Total for Program Total for Federal Grantor Agency U.S. DEPARTMENT OF TRANSPORTATION Pass-Through Indiana Govemar's Council on Impaired and Dangerous Driving Highway Safety Cluster Alcohol Traffic Safety and Drunk Driving Prevention Incentive Grants Total far Cluster Safety Incentive Grants far Use of Seatbeits Total far Federal Grantor Agency U.S. EQUAL EMPLOYMENT OPPORTUNITY COMMISSION Direct Grant Employment Discrimination -State and Local Fair Employment Practices Agency Contracts U,S. ENVIRONMENTAL PROTECTION AGENCY Direct Grant Brownfield Piiats Cooperative Agreements Pass-Through Indiana Department of Environmental Management Capitalization Grants for State Revolving Funds Total far Federal Grantor Agency CORPORATION FOR NATIONAL AND GOMMUNITV SERVICE Pass-Through Indiana Commission far Community Services AmeriCorps Total Federal Awards Expended Pass-Through Entity ~Or Others Total Identifying Federal Awards Number Expended za.6o1 97 ST 014 DD 5T 060 J8-01-03-03-fib J8-02-03-47 $ 1,547 21462 23,009 „~,_ 585,999 19,294 14,745 20.604 BC-01.02-03-03 30.ODZ 34,039 API ~ y -- 24,856 58,895 69,995 66.811 BP-98510001-0 71,203 66.458 5,304,553 5 315,156 94.QDfi AC-1 Q115 ~~~ 45~49D $ 12,024,185 The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards. 152 CITY OF SGUTH BEND, INDIANA NOTES TG SCHEDULE CF EXPENDITURES OF FEDERAL AWARDS Note 1 Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of South Bend ~City~ and is presented in accordance with the requirements of OMB Circular A-133, Audits of States Local Governments and Non-Profit 0r anizations. Accordingly, the amount of federal awards expended is based on when the activity related to the award occurs. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Note 2, Subrecipients 0f the federal expenditures presented in the schedule, the City provided federal awards to sub- recipients as follows for the year ended December 31, 20D1: CFDA Provided to Pro ram Title Number Subreci„penis Community Development Block GrantslEntitlementerants 14.218 $ 1,433,392 Crime Victim Assistance 16.515 142,965 Violence Against Women Formula Grant 1fi.588 23,D09 153 CITY 4F SOUTH BEND, INDIANA SCHEDULE OF FINDINGS AND QUESTIONED CDSTS Section_I -Summary of Auditor's Results Financial Statements; Type of auditor's report issued: Unqualified Internal control over financial reporting: Material weaknesses identified no Reportable conditions identified that are not considered to be material weak- nesses? none reported Noncompliance material to financial statements noted? no Federal Awards: Internal control over major programs: Material weaknesses identified no Reportable conditions identified that are not considered to be material weak- nesses? none reported Type of audi#or's report issued on compliance for major programs: Unqualified Any audit findings disclosed that are required to be reported in accordance with section 510~a~ of Circular A-133? no Identification of major programs: CFDA Number Name of Federal Pro ram or Cluster 11.307 Economic Adjustment Assistance fifi.458 Capitalization Grants for State Revolving Funds Dollar threshold used to distinguish between Type A and Type B programs: $300,000 Auditee qualified as low-risk auditee? Section II -Financial Statement Findings No matters are reportable. Section III -Federal Award Findin sand Questioned Costs No matters are reportable. yes l54 • • • • • • • • • • • • • • • • • • • CITY aF SGUTH BEND, INDIANA SUMMARY SCHEDULE GF PRIGRAUDIT FINDINGS No matters are reportable. 15S CITY aF SOUTH BEND, INDIANA EXIT CONFERENCE The contents of this report were discussed on May ~ 5, 2002, with Mr. Stephen J. Luecke, Mayor; Mr. Frederick B. Qllett, III, Controller; and Mr. Roland Kelly, President of the Common Council. fur audit dis- closed no material items that warrant comment in this report. 156