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08122019 City Council Work Session Laydown - Audit Wrap Up from BDO
City , Seward, Alasilka AUU��111111111111'r i l r wdu l i / qN Jf Illal-illll Fhe following communication was prepared as part of our audit., has consequential limitations,and is intended solely for the information and use of those charged with Governance,City Council and,if appropriate, management of the City and is not intended and should not:be used by anyone other than these specified parties. BDO USA, I_I_F',a Delaware limited liability partnership,is the U.S. member of BDO International Limited, a UK company limited by guarantee, and farms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firms. TeL 907-278-8878 3601 C Street, Suite 600 J, BD0 Fax:: 907-278-5779 Anchorage, AK 99503 www.bdoecom August 10, 2019 Honorable Mayor and Members of the City Council City of Seward, Alaska Professional standards require us to communicate with you regarding matters related to the audit, that are, in our professional judgment, significant and relevant to your responsibilities in overseeing the financial reporting process. On March 21, 2019 we presented an overview of our plan for the audit of the financial statements of the City of Seward, Alaska (the City) as of and for the year ended December 31, 2018, including a summary of our overall objectives for the audit, and the nature, scope, and timing of the planned audit work. This communication is intended to elaborate on the significant findings from our audit, including our views on the qualitative aspects of the City's accounting practices and policies, management's judgments and estimates, financial statement disclosures, and other required matters. We are pleased to be of service to the City of Seward, Alaska and took forward to meeting with you on to discuss our audit findings, as well as other matters that may be of interest to you, and to answer any questions you might have. Respectfully, /Mo to 4, L L,� BDO USA,LLP,a Delaware kinnted liability partnership,is the U.S.member of BDO lriternattonal Limited,a UK company Urnited by guarantee,and forms part of the internationaL BDO network of independent member firms. BDO is the brand name for the BDO network and for each of t he BDO Member Firms. ����° ° f�NN ��N �° N�����-� N��N� l���� � �� irie P:age Statusof Our Audit ............................................................................................................... 3 Resultswf Our Audit .............................................................................................................. 4 Internal Control Over Financial Reporting .................................................................................... 6 Other Required Communications ............................................................................................... 7 Independence Communication.................................................................................................. 8 Significant Accounting and Reporting Matters................................................................................ 9 Attachment ....................................................................................................................... 1O Status af Our Audit We have completed our audit of the financial statements, federal and state awards, as of and for the year ended December 31, 2018. Our audit was conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards issued by the Comptroller General, of the United States. This audit of the financial statements does not relieve management or those charged with governance of their responsibilities. so, The objective of our audit was to obtain reasonable - not absolute - assurance about whether the financial statements are free from material misstatements whether due to error or fraud. sou The scope of the work performed was substantially the same as that described to you in our earlier Audit Planning communications. so, We have issued an unmodified opinion on the financial statements and released our report on August 10, 2019. so, We have issued an unmodified opinion on compliance requirements that could have a direct and material effect on each major federal and state program as required by the Uniform Guidance and the State of Alaska Audit Guide and related our report on August 10, 2019. so, Our responsibility for other information in documents containing the City's audited financial statement (e.g. budgetary comparison, schedules of pension and OP EB amounts) does not extend beyond the financial information identified in the audit report, and we are not required to perform procedures to corroborate such other information. However, in accordance with professional standards, we have read the information included by the City and considered whether such information, or the manner of its presentation, is materially inconsistent with its presentation in the financial statements. Our responsibility also includes calling to management's attention any information that we believe is a material misstatement of fact. We have not identified any material inconsistencies or concluded there are any material misstatements of facts in the other information that management has chosen not to correct. so, All records and information requested by BDO were freely available for our inspection. so, Management's cooperation was excellent. We received full access to all information that we requested while performing our audit, and we acknowledge the full cooperation extended to us by all levels of City personnel throughout the course of our work. 3 AUDIT WRAP-UP - DECEMBER 31, 2018 FZesutts of Our Audit ACCOUN HNG I'IIIIAC I 10I111115, )UL...III0111 I M*I) I UNUSI Ik� ll",III!!!!tAIIIq SAC I ONS The following summarizes the more significant required communications related to our audit concerning the City's accounting practices, policies, estimates and significant unusual transactions: The City's significant accounting practices and policies are those included in Note 1 to the financial statements. These accounting practices and policies are appropriate, comply with generally accepted accounting principles and industry practice, were consistently applied, and are adequately described within Note 1 to the financial statements. ii A summary of recently issued accounting pronouncements is included in Note 15 to the City's financial statements. ii In 2018, the City adopted the provisions of Governmental Accounting Standards Board (GASB) Statement Number 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions. Our opinion is not modified with respect to this matter. ii There were no other changes in significant accounting policies and practices during 2018. Significant estimates are those that require management's most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The City's accounting estimates, including a description of management's processes and significant assumptions used in development of the estimates, are disclosed in Note I of the financial statements. 11 IIIIIII 1111 IU1111111 iii iiiU IIIIIIIII IIIIIi MEMO Net Pensiorl Liabilities - The net pension / OPEB liabilities and related deferred inflows and outflows of resources are estimated based on actuarial and other actual contribution data provided to the City by the PERS Plan Administrator. so, Management did not make any significant changes to the processes or significant assumptions used to develop the significant accounting estimates in 2018. so, The methods used to account for significant or unusual transactions, and related disclosures, are considered appropriate, as applicable. ccflllZ�111111L( Ilflllll lllf 1lflf) I IIIfIIII IIf 111" SIlfA I There were seven corrected misstatements, other than those that were clearly trivial, related to accounts and/or disclosures that we brought to the attention of management. Of these, the following were considered significant: so, Record the current year GASB 68 and 75 adjustments sou Correct year-end receivables, payabi revenue, and expenses associated with the HRSA grant shared with the Seward Community Health Center so, Recognition of the current year revenue and expenses associated with the Compensated Absences Internal Service Fund There were no uncorrected misstatements, other than those that were clearly trivial, related to accounts and/or disclosures that we presented to management 4 AUDIT WRAP-UP - DECEMBER 31, 2018 FZesutts of Our Audit QUN �1"Y U CIII._. G A discussion was held regarding the quality of the City's financial reporting, which included the following: so, Qualitative aspects of significant accounting policies and practices 0 We concur with the City's interpretation and application of generally accepted accounting principles and practices derived from the standards set by the Governmental Accounting Standards Board (GASB). so, Our conclusions regarding significant accounting estimates 0 We concur with the City's accounting for significant estimates as noted above. sou Significant unusual transactions 0 We did not identify any significant unusual items. so, Financial statement presentation 0 To our knowledge all necessary disclosures have been included in the footnotes to the financial statements. sou New accounting pronouncements 0 As noted above, in 2018 the City adopted GAS B Statement No. 75. We concur with the City's interpretation and application of the new accounting pronouncements. To our knowledge all, necessary disclosures have been included in the footnotes to the financial statements. so, Alternative accounting treatments 0 We did not identify any accounting treatments that did not comply with generally accepted accounting principles and standards set by GASB. G!!Wl Al.flY['1' As you are aware, the audit of the City requires the inclusion of financial information for all components of the reporting entity. The reporting entity is comprised of the City and its "component units" as defined by GAAP. This collection of individual reporting entities comprises the "Group". Our audit is considered the"Group"Audit. so, Included in the City's audit is the Providence Seward Medical and Care Center Operations. The audit of the PSMCC was conducted by another auditing firm. Where relevant, we have included information in this report as it relates to the PSMCC. Our audit report includes a reference to the report of the other auditor. 5 AUDIT WRAP-UP - DECEMBER 31, 2018 Internal Caintirot Over 1���`,flnaincla[ Re�pmirt,uing In planning and performing our audit of the City's financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. Our consideration of internal control was for the limited purpose described above and was not designed to identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We are required to communicate, in writing and in a timely manner, to those charged with governance all material weaknesses and significant deficiencies that have been identified in the City's internal controls over financial reporting. The definitions of control deficiency, significant deficiency and material weakness follow: A deficiency in internal control exists when the design or operation of a Deficiency in Internal control does not allow management or employees, in the normal course of Control performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A deficiency or combination of deficiencies in internal control that is less Significant Deficiency severe than a material weakness, yet important enough to merit attention by those charged with governance. A deficiency or combination of deficiencies in internal control, such that Material Weakness there is a reasonable possibility that a material misstatement of the City's financial statements will not be prevented, or detected and corrected on a timely basis. In conjunction with our audit of the financial statements, we noted no material weaknesses. 6 AUDIT WRAP-UP - DECEMBER 31, 2018 Other Requlflred CIII III uirvicat'10 III 1S Following is a summary of those required items, along with specific discussion points as they pertain to the City: 11 1��!MENNEENEENEEM Significant changes to planned There were no significant changes to the planned audit strategy or audit strategy or significant risks significant risks initially identified and previously communicated to initially identified those charged with governance as part of our Audit Planning communications. Obtain information from those There were no matters noted relevant to the audit, including, but not charged with governance relevant limited to: violations or possible violations of laws or regulations; risk tot audit of material misstatements, including fraud risks; or tips or complaints regarding the City's financial reporting that we were made aware of as a result of our inquiry of those charged with governance. Nature and extent of specialized There were no specialized skills or knowledge needed, outside of the skills or knowledge needed related core engagement team, to perform the planned audit procedures or to significant risks evaluate audit results related to significant risks. Consultations with other We are not aware of any consultations about significant accounting or accountants auditing matters between management and other independent public accountants. Nor are we aware of opinions obtained by management from other independent accountants on the application of generally accepted accounting principles. Our evaluation of the City's We have evaluated the City's process to identify, authorize and relationships and transactions with approve, account for, and disclose its relationships and transactions related parties and their impact on with related parties and noted no significant issues. the financial statements Disagreements with management There were no disagreements with management about matters, whether or not satisfactorily resolved, that individually or in aggregate could be significant to the City's financial statements or to our auditor's report. Significant difficulties There were no significant difficulties encountered during the audit. encountered during the audit they matters significant to the There are no other matters that we consider significant to the oversight oversight of the City's financial of the City's financial reporting process that have not been previously reporting process, including communicated. complaints or concerns regarding accounting or auditing matters Representations requested from Please refer to the management representation letter. management ..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 7 AUDIT WRAP-UP - DECEMBER 31, 2018 lhinde eindeince Commun"Icat"nin Our engagement letter to you dated March 21, 2019 describes our responsibilities in accordance with professional standards and certain regulatory authorities and Government Auditing Standards with regard to independence and the performance of our services. This letter also stipulates the responsibilities of the City with respect to independence as agreed to by the City. Please refer to that Letter for further information. 8 AUDIT WRAP-UP - DECEMBER 31, 2018 5"IgirvFfIc III t Account'ving aind Re Iiirt"Iflng Matters iirACC01 P4iir iiHNG flqCi!!! W'!! I4 I GASB 83 - CERTAIN ASSET RETIREMENT OBLIGATIONS - Effective for year-end December 31, 2019, with earlier application encouraged - This statement addresses accounting and financial reporting for certain asset retirement obligations that are legally enforceable liabilities associated with the retirement of a tangible capital asset. GAS B 84 - FIDUCIARY ACTIVITIES - Effective for year-end December 31, 2019, with earlier application encouraged - This statement addresses criteria for identifying and reporting fiduciary activities. GAS B 87 - LEASES - Effective for year-end December 31, 2020, with earlier application encouraged - This statement addresses accounting and financial reporting for certain lease assets and liabilities for teases that previously were classified as operating teases. This statement establishes a single model for lease accounting based on the foundational principle that [eases are financings of the right to use an underlying asset. GASB 88 - CERTAIN DISCLOSURES RELATED TO DEBT, INCLUDING DIRECT BORROWINGS AND DIRECT PLACEMENTS - Effective for year-end December 31, 2019, with earlier application encouraged - This statement addresses note disclosures related to debt, clarifies which liabilities to include when disclosing information related to debt, and defines debt for the purpose of disclosure. It requires additional essential information related to debt be disclosed in the notes, as well as information for direct borrowings and direct placements. GASB 89 - ACCOUNTING FOR INTEREST COST INCURRED BEFORE THE END OF A CONSTRUCTION PERIOD - Effective for year-end December 31, 2020, with earlier application encouraged - This statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. GASB 90 - MAJORITY EQUITY INTERESTS - AN AMENDMENT OF GASB STATEMENTS NO. 14 AND NO. 61 - Effective for year-end December 31, 2019, with earlier application encouraged - This statement addresses accounting and financial reporting for a majority equity interest in a legally separate organization. It provides a definition of a majority equity interest and provides guidance for further presentation as either an investment or a component unit, based on specific criteria. GASB 91 - CONDUIT DEBT OBLIGATIONS - Effective for year-end December 31, 2021, with earlier application encouraged -This statement provides a single method of reporting conduit debt obligations by issuers and eliminates diversity in practice associated with commitments extended by issuers, arrangements associated with conduit obligations, and related note disclosures. This statement clarifies the definition of a conduit debt obligation and establishes standards for related accounting and financial reporting. 9 AUDIT WRAP-UP - DECEMBER 31, 2018 Attac h II III "t A copy of the management's representation letter is attached. 10 AUDIT WRAP-UP - DECEMBER 31, 2018 izi 1111, :E mno 0*1 MX tin) V,-Do -si UMO 01 :=3 WO 01 cwr COD ( o M= > tau- tn. z vo @ 3 =03 a iw W UQ eD < =X 00 :3 =r cL 35 m (D nr eD UO 0) CL z :3 uo rl r- r-r • M < > ua CD 0 3:: CD M 0 m 'A 3 0' :0, 0 m = 'm > > S=ul mm E; q CL rt o 3 =r mw jo. 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ET tU -% 0 0 0 W RL I --1, -1 Fr CL rr -0 0 CL P-P as 0) 1"t cL n I' S 0 =r 0 0 Ln S L2th C M Q. in rn tA M "a o) W- ". �F 9 o' 0 0 - N rr C_ 00 (7 r- CLO or =) = a IT Q. - -m M M :3 CL r- v - M n 0 w m C7 IIA CL 10 :M3 = M M - uo — ; :3 -n x IA M M n 0 n g et M n S 0 TL w Iw cr C CL W Lmn -03 0 M 3 cu 0 Mcar jw -- - m Q =1 M I't r-t 0. 0 LA M UD M M x Ln� Q-, 5 rrflu r - 0' 3 cu M M .0 M- 0 rX cr M 0 M UQ M ' 3 M M Cr-, I M r-t W M 0 a -, 0 r) c: rt W -0 M w Z 0 :3. C.L M CL Y' = 0 ,z ' o < :3 < :3 'u 3 do fu a M M In. M M 0 -0 M CL'O 5 0 uo .0 M n do R I LA rt 0 al M Lm, 2) = - 0 C5L M 0 0 1w M M .0 — 5 CL,!A CL �- r-r 0) TLO Fi, =1 cr CL M :3 Qj :3 CL -, 1A in m IlAl N CL rw 0 0 M ri zr M =r - n W CD (D F1, -1 0 !:2 01 E; :3. w M to W -1 th *0 =) " 00 W, 0 M rt M -0 0 (A :3 LA rr C: CL a a. rb tA rL IlA CA M Ln 0 M < 0) 4w im, < M a) C) :3 Cr M 0) M z 0 f-P M < Cr 00 Ln n rs r-P =s ro =r kA =r M 0 M -, = 0) M Ln Q, CL IA — CL np OJM = 3m@m MbE' = mm = !6. L 3rrm M CL ?L Z-O "I n 1A 6. 0 j m 0 u 4A M CL Cr M e-+ 0) m M LA CU Q M 0) r_ 0 .O 06 M M. gr ju . M M CL CL CL M @ CL M 0 M 0 L2. m < 3 CL Jw M Ln --I M M a 0* CL 07"0 M M m n M in m n o CL M — OL - 3 -0 LA m 0 M moroa 0 M jo =r =3 0! M 0 2 0 a) jw 3 m M 0 kw a L "D -0 0 :3 cr 0 m, M 3 m 0 CL C I — — U0 73 =3 CL 5) M Gr < Q. m aj o !�n 3 e'+ M LT -% 0 M iw Q. 5:- M 0 r+ M a IlA UO a M =r IT x m 2. 0 '0 — 0 m .0 -1 =1 M rr, M M M ri* 0"p = :3 M 0 M U0 =r 3 ap LA n rr M M < 0 M M Cr w tA M M =1 M 3 Ln M. re :3 -0 1 = c (5 =3 F;* w 0 a =r 0) 0 M IIA CU IA "0 CU M M a CL 0 M M rt M M 3 w 0) W IIA CIL e--r vs 0 =r Ft m Dj IA cr W M M So: -1 M muo -j :3. 3. 100 M 6 = M - M 0 M 0 3 (A UQ M LA 3 A r-r r+ MCl rr M o M c: 3 :W) rt M Dj C+ @ =r tA M tn 3 0 B < M OL w cz In mi M c :3 r_ 0 0 3 to 0 ep 0) 4A 0' JA M er r- W, = :1 CT rt M 0 M 2L ev M m M m 0!. 1-+ =1+ -< —CL In. 0 o- tm 0. RR ca -n 3 crM ;I G; C: F; D) a) 0 ry 2 0 M M A C)l M CLo w -1 :) a CL M C: M Ln W M n -j CM. ri, . 1� W, r, M -4� C. 0, IV M. r, oiflu C l IIA r., LA Cr M 111 0) r+ pm, O� M =rq !R r"t m M "0 M 0. M C 0'o 2 3 fu < w M ro M rI a, Q. r+ Q M # C7 W = 3 3 2. n M tu 0 M MUG M nr+ =31 LIL 3 1w =r M Gr V;, a r @7 r of 6 0 0 rp. — r+ =01 Fr a i 0 C. 0 Coz 3 lizil cr 0) A: ILA=r 0 Ln 0 MI< (D r) -*V > 0 CL-C) im at Cu -n LA )h. V-1 0 -10 LA ST o -.% -- -1 :3 c M - Q_ ID :3 CD m (D c -n =1 (D -10 (D jo — to M Ln > to > rJ v CL tD f"" 0) 2 -0 CL 9: C3 �3 a I --,- :� m cr w =r S. rt LA fD LA W M =0 m (D n CL --1 0 =r rrl < rr 03 > rt CL ;0;;- c to (D ro CLLl rr :q - m w < w m = 5 k M (D (D ro — :5 Ln (D CD -n CL m 0 0 -0 - 0'+ -1 > =r U, rn M 0 kA 0 0 (D 0 Uo CL ItA ry :E E3 0 C: ID 3 > (D CL -n m :3 'A CL C -0 0 M uo D > 3 'a m 0* 'w fto -0 CL 0 0 — rn 0- 0 < CL ;� ? m Im 0 a ;a. CL :1.00 0 m ::3 M =1 9L Ln rr C1. P M sm =r 0. n 0 = 3 :,a nrn Ln m In ow. - -. 0 y @ n -4 ru 0 W LA O. m =r m o rI m In 0 0 0 5 3 > o c CL cr r- Ln 0) -.00 w rs :3 a r- m :3 =r Va 0) 'A. M -1 -1 !A < @ Ln :3 --lo m z 0 rn to cL cL :3 0 00 — -, Ln 0 M. - W -n m n < n m -3 Un LA 0 ::r 0) M fb ry rb tt A" r 0 0. 5 a' CL 0 0 -n I C, ti iv -0 0 0 0 .t Ln pj :3 Cc CL 3 cL CL rD 0 Z3 to -0 0 CL 3 C> 3 (D' -* z I CL (D t"A Lj 03 :3 CL -- (D 75 m rl� w 0 =r (D C: M CI, LA 'D m 0r-r (D 0 01 io� 0) (D (D r) @ ='3 :3 -1 " iw LA rr m - - 0 El 78D CL a 3 T�- 01 cL rl cr 0. C) -0 =1 3 w m C) rr a) < 0 M, @ CL =r :3 0. -, 0 ry^ F-P - r) rD _0 vo 0 — C* 1A, OL — 0. rr :r3+Imp @ ' S C, L, Zj a ItA *�4 C CL 3 M al < M 0 2: 0 3 Pj .0 " um In =1 t:r LA w 0 W , =r (D m C rr a, 3 r-n 0) 0) e., MI W -% LA -n 3 :) --J CL CL %o M 0, 0 LA rrl 0 > CX. n=r CD CL C M CD M LA r., = " rt ru r- co (rb?, @ �. " 3 tu Ln + ro M 0 -h— M go rlr rD S c 5 CL CL =r M 0 w 0 PH 3 Enn = m n Or n (A IA CL LA M 'I C -n CL > CT M in 0 J Ln M CL = >- V, Po I—W AF to CD Z) fr =r LA ud Cu CL UG rD W 0 @ -q m CL tz 2. m 0 CL r+ — 'a ea. 0 M rl m CL =s m 0 m iw m cu r- Zi ir+ m M "a CU (D Cl c LA 0 tA M = rD — LA CL :3 '0 LA MI ;; ::E n A ;17 E O "o LA m CL M 0 -n C 0 l< no 1w r+ 0 -n > = -+, 0 o z fw — m --Pi > 0." 01 4 m 3 - ::; -n w OL - M — :3 n I-P =3I :3 rb — Di =r n Ln CL rD > xm V;. LAI CL rp 0 — -- o 7- =3 :3 m 0. C) rz CL w rl cc r- uo c_ • -n =F cr C. In ID m — w 4A 0 M LA . 0. CD ;o =r C) o . r+ DO =r fl) Im z =r m m o cL E rn :3 it Ln CL p tin r+ 0 , =3 w M zl" uQ -0 rr 0 w o 0 0 CL tA a cL Gr S. 3 m -0 rr 0 rr m :E m < rD UG 0 ' CL M & 5 n, n (D 0 lw rb n = rA (D m 0) (D (A M =rw UR 5 RD M C:L r-)' CL Ln = CL 0 (RD > A Im 3 0 r+ r- — rb :3 (D :q F+ a a 0 C:Io 0 3 co Gr = CA 1CL (D m cr o- r-L 0 0 CD n LA CA 6" 0) v, :4 m @ < q; :3 -0 = (D F M " = V1 2 811 eD (1) & L 0 0 ri r-+ a, a -,% n UG a CL C.X z-- < rr rt M W M W r-P CL 0 Z, w Cu -0 0 M m m o S =r CL 0 Z) rp Z IA @ m (D tA E'r+ 5, 3 CL --% CL M CL CA @—U=O fD un UO Un > M W 0) Z) 0) :4 gm Do LA cu :3 - cr r-j cu rt C: :3 m Z) Lpa c 2L 0 c w 0 c m On vo < 0) 0 c (D a ::E =r rp M — C. M. (D C. r+'< mm C m (1) M 5or lid- C- = cu w C. 0 CrIA M =r M IA Ia. r+ a M =r M fo C: IN 2 :3 r+ =r < — CL r+ D -h iv .0 :31 a =1 fu rlo 2 =I @ " 0) (ID < iw m < a) m Ln 'a cu r+ &A M a 1 0 C7 :q M R , !C. z; c I — CL M W 0 w M m al m m B A U0 US IN w o uo 5 J "a w :3 M :3 =r = 5. m =;, = . tea Q CL CL 0� fDI CL w aj CL — — CL m M tA 0 t2 W 0 0 (1) CL 3 =r IV JU 0 w 3 w IM M 'o 11 —<' 0 M US =1 0= Sur 0 a 0 rt Q @ 0 0 3 M m fu CL 3 tA 'n = r-P 0 =) W m M go eD M r-*� M =r n = M M 0 m (D m 3 3 0 - Ln x " ?x 4 & - 0 Ln rr CL 0 < m CD ur 11 w M =r LCAU jo--< =r (D M M (A Z3 -1 CL iv 0 UO S. — CL In o < m o QQ 0 - Q :3 m tA M 0 m :5. a fm M :3 00 0) - ram M M 0) cr n (D ful c In c ET rt 0 w = 3 PL (D W o (D 0 — 3 =r w r—+, 01, =r 0 m L, -+ _2 D M 0 1,1` < m % 0 M — 0 rp (D =r Mo m 0 (D 0 r+ — 0) =3 0 -3 to r—+ w :3 (D Ln r+ r+ r-P 0) 2. CT R () CL :q FF 5 -01 0. a) rs m CL (D (D -- m '�i -:3 m (7 12 =1 (D W e"p a :3. tD cu a C) =1 :1 :3 1w , c- C+ M* w ILA puma @ 0 n s:r S =r CA < I&A e) 3 LA 0 W jw rD @ m rb CL E3 (D ILA (D =r 0 M M 0 M :3 = =5 M o 'rut CL CL CL m =,sy E5, 3 = o 00 3 m =r CA a - n 0. 0 w S 3 #A p cu 3 LA "a M — -% 0 — C.L —um CL =- n ', M C-r M DT -. m a r-L C; (D IA Cr n Ln CL CD n = 0 to M 1 :3 — uo -1 0 " " IW < n C (Dr+ r+ n jW a) CL Co 0 -n (D --44 (b w 0 r-r a, 77 M r+ Zr 0) M W r-r M, r- = z-- OL m CL -ft CU M Ct M @ CL " M C fD (b 0 M (D CL Un r- Uo Fr — C) r-t a 0) � @ 0 w CL :E a = — ;Z rq. 0 IA 3 cm (1) -0 IS C+ IV W < 0 r"r CL C+ = UG 3 Eg* I rlr M OL 0 r @ r+ m - 0 LA r*. M r* US CL m cx m IA 0 cr la- :3 W M — =r C+CU m 0 M LA CL 0 D m ::E Y, M M Qj UQ f's " > 0 M 0 3 @- 3 0 C. rz M CL M :3 2) M uo a, :q :E CL &A CL M 1-1 ::E zrCl IA 0 M = "UO w In -0 jw CO M J2 al 0 - w CL 5 m • un PJ -- 0 o 0 < 00 0 r, w = W n c C, ::r 0 M 0 :3 0 elp :r ;or n IV r-r 0 fDI W uo m (D -1 0 0 CU F+ C. -0 n r) 0 In rb =1 IQ -3 0 0 3 A m m :Z) CL m AS m IW 0 09 0 C: 3 0 ev n a, n V) CL =r rr tA at D) RLA 0 un CL -1 IA -1 — _ cl (,D Cu =r 0 < @ m -1 :3 =1 = cu IM In OL m LIT CL 3 6 0 5 M 0 w cu w IM 2 m JAI R (Di C: fD LA L CL CL CU m — a, = A M 0. Ej*.2 -0 LA :3. — �.'Ql a) Q. (D (A CL :� a r+ r) (D " n M M -0 m C 0 — 01 0 01 r) rl+ rT M 0 - 5 In ro Er @ 0) 0 0 M (D CL r) M 0 :3 r-+ CL 0. (D —, LA �; o t2 m cr C) M . 0 rD cr 0 = 0. @ Qj (1) In m nI 0)7rC^D is CL rA 0 n m CL '0 OL @ M, m �l cl. j3 M,D 3 2. 0 tA UO CL M 0 00 2� > LA 0 0 sw rlr :3 f-P ry rt S. 0) =r W Ln IA a) @ rt lw a) all q = G, :3 :3 0 :3 M :3 (D X, M n rt :3 r+ < 2L C) (D C-t U8 UO --h Cl. -, C. C. Cu Z) m IM OL = rr M (D M (b tA CL 0 x C_ cu - ca CL -3 rwt m m m m 0- j=w :-3 f-W = m rt Q. E; 0 tA =r < rr 0 4A < < IIA 0 IM n @ IWI t-t f"t CD m 10 m '10 CMU :3 -n no m -.3 i6 V. :P. �L R M CD CL Z) CL CL IlA 0 z =r rt W 00 tA fD W m IT I-P 0 (D m ?0 77 06 0 . 03 CA C_ W n (D =1 = a (D CL —UO C) "D 0) M rD Ol -0 0 01) =3 I 0) 0, =1 :2 (A — = O 0 C ta n CL Fr wn (p 5 ID P-r — CL o 0 R A -, .0 0 =1 rt C: CL rt 2L CL O — -1 IM 9 C — or & -n o R m (D =r (D CD, 0 n n -0 M > Z) Oil -t = ;:; X M, M 0 (D (D 0 IrD =-I' a 'a 3 -5 -4% M o, 4A 0) :r Z cm M, n =r :3 -.n ul C: M C) rr CL n 0 — M 06 0- 0 ;3 0 0 0) LA 0--t M IM CL a " a -1 -0 fu -W = < C " 0 Wi CL c =r o 3 0 =r C: CL M A — " CL 0 10 CL o Cr . p r, D;* 3 W = CL UO a n -n VI CL Ci cr 0 n n =r 0< CL 2 CL 0 M 0 UO =3 w 2L UO =r m "1 0 :5. 2: 0) M < M c @ ::r CD M. m D 3 - CL fD < w m — M CL OL Ln CL CL C: CL -1 M m w ::p do cl 4A CL cr 5 a- K m cu a < 0 7r w rt (D Er r1t ?I IAI Ft 0 "a w =r CA -I 4A n. rt IM tpo a m CL JO C Cr -1 n M 0 0 CL It 0- C: W 71 r)=r M =r =r W= MR 2 3 c m c M w a (D ru M m 2L ; w w — ai 3 Er no m M'a --'h 0 zi-"O =3 m 0) 0 UO IA M 0 w :3 CL EL M M' M UO 2L w -0 CL.2 m tA on -0 IT ju a 0 FIZ :I. It 3 2L M n fr m 0 0 c CL 3 m 0 (b 0 =r C)- M r ry ;3 2 w IT 0. -1 UG M M CA C) 'D m Im CL =r 0 e"t a c CD M Ln -% -o rD Sr 0 0 0 rp 1< 00 w m M— Ln 0 0 0 0 =1 4A IT < a n m A r fu -n < M W =r 2L 3 a A 0 M M sw tA =1 M =1 e-t 0 %A CL r— n - m 3 r- CL n rt G; u o Onj C-L 0, M M M 0 't m n a- CL rt al IA m M r-r 0 a =r = M M Cr 0 0 rD m M3 07 ,tn �"� - — rD 0 C m n — =r (D 03 n 01 rt CL 0) oil 0 M 0) (D m — m =r 0 2 = n CL CDL " =r n < 0. 0 o 0 m �< 0 CL E. M c 0 ::1 IT (D 0 Iw :3 (p -1 LA 11 L rt n Ln 0. D.-C M r-P 6" — n Lq < CL a 0$ (D m r_ m IT L4 0) CL CU =;, 5* 0 Oft 0 Cr .0 " =3 m m 0L Va 0" 3 -- rp 6. 0 iT IT 0 -0 — CA :S.'a 0 0 D ,. cr M = w CL :3 vi n rt :3 0 m M 0 3 CL CL k ::r a 0 o !!!. = -.% --% IT (1) a r, C. Tr LA < art CD rD r) 0 ri 0 m rt (D =r (D (D W (D (D = CL cr m W W tA 0 0 r_ — -n r'P w --% --h cr o 0 FD Lm' tA --% = -, " r- =r 0 0 0 0 cl. m rr 9 g f*l 0 0 w 1-1 -% =r w M m r-r r) 0 w 7 W M tA =r m = I— minW 00 = < = �s m to m =3 LA 0 n Cr CL 0 n a) D) S' — o M ::E =1 m 0 =r M uo 2 a W n 13) 0— (D 0 0 CL 1w -0 (1) r) m uo m m d3 . (D — Lr� a, — 0 viCL a q —"n aj Co 0 a) = 0 M o 3 9'< tA D) rL =3 M :3 cr CL m LA C C) m m (D < IW (D M @ 0 3 Cr �!. E' 0) :3 = o -D cs 0 0 — G -1 M rD 1. M M CL — , m :3 r cr n m LA =5 IA 3 :,:r im, M r-r 3 5 0 - rD w n w w C7 =-o 0 M cu 2:0 0 m 0 0 CL n M 0 r-r = M @ CL 0 a' 0 3 cr 3 < m= ct m =- 0 M ::E 0 0 0 -0 '-I < jw :3 0 $A ry n M �- < ei� uo =3 M n =r a* n JW -- W CM cl- 0 M n =1 r-r 0 = = = = 0 Di cr Z. -aw 0 l< CD LA 00 3 m m w M 0 et s-r &A I M 0' rt M -0 0 -0 Cr CL 0 = c =- R 0 M uo a M � om CL 0 -0 tA —. 0 r CA ?L =r M 0 rD uoM :3 -1 o 0- 0 w CL M M M M o 0 m n " 0 rx W CL ot m UO 3 :3 a tA 3 CL W — 0 tA &A r* — w — — n C: r- r-r 0 - -1 0) 0 0 m tA M 0 :5. 0" cu CL'o EL 3 0 I:L,:- cr 0 — = = W, A 0. CL a) m t:r =3 (D RL cu rt 3 rj. 0 0 M m 0 =r 0 m ri r- 0 M LA =r U. =1 cr w to w Cr M- M m r-t 0 o. = M — fu --% m m ""1 • 0 tA o jw (D jw IW CL c wl 3 rr = m n (A m CL CU m 0 0 cr =r a rr z = a in r o w m n B w a W r_ M m rr m < cr o uo 0 =r P�'o m m w 0 m m 5 o I r't l< =3 D D D D A D D D D T' D T D A D D D D D D A D A D D D D D D D D D D D � > L > L 0 m m m rn m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m W W W W W W W W W W W W W W W W W W W W W W W W W N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N O O O O O O O O p O O O O O O O O O O O O O O O O O O O O O O O O O W W W W W W W W W W W W W W W W W W W W W W 00 W 00 0 W W W 0 W 00 W W C Z 0 C Z 0 -I m n Z 0 0 x n Z 0 0 X n Z 0 0 m n Z C C ;u -0 Z 0 0 O m N O f D C 0 0 `<' m O (gyp o m ro m (ro o m m m m o f�D m m ro o ro, ro 0) 01 m m m m v = o MCC Cp O Q. (Lon O@ y O o �' m m m m m m m m m m a 0) CD CDv. m m a ca m a -0 y a a CD p i a n. y a a y a a 0 y o. a " < ro co (a o ` o' ro co O ro W O O m o 5 0 m o' O m o' O m CD o 0 7 0 3 0 ro m - m -n rn V E Q r c o r c D O � c A c c X = � c W � c a A o CL s 'o a rn m a N m a W a y g m 6 y CD W °—«' a y g m y : 0 ° K y ."�' y co -. _ y --'! _ (A --h i _ y =h -. �. y _. �. y y -q N CL O S O ro W O fu O = y ro `G O y CD 'G O �' W `< N N ,,�' p m �e n. v m NCD 0 O' n n 'gyp cD -« � (D -O—x ro �. M CD �+. 3 C N M CD 2 a O (D C > >' W fD CL CD m y Q = y 0) f/� a) O y N O y N O y -n = Q. y '< CD O CL O Q O O Q O O a cu CT cr 0 = S y -0 -< :3 K K l< l< < N fl_ G) 0 =5 CL O O O a T Cl D m �° 3' D D CD (a v m o m ro o o D m O n °« y C O C ro C ro O W W 00 W W W W W -I -J 'J V 'J CT W Cn 0 ChCD O O O N N N O O O O O O O O O O O O O O O O O O O O N N N N N j = y O O O O O O O O O O O O O O O O O O O O O O a a O O O O O O O O O O o CL () N Oa 00 p O p O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 1 11 i i 6 6 i ? i i ? ? i i i ? ? ? i O O O O O O O O O O •P O O O O W O O O O N N O O O O O O O O O O O O O o 0 0 0 0 O O O O O O O O O O O O O O O O O O O O O O c n O O Cl ro o O O O O O O O O O O O O O O O O O O O O O O O O O 4 O O O O O <, p, (U O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O y O p p O- N W N W CT N N O) CT N N d1 (71 N N W U7 N N 6 1, N N t0 O. O CO A O N CO j CO N CO > -4 CO N (O -4 -4 O N CO � > CO N N � -4 (O O fn c A O O O O W 0) O W cn O W C" to O— CO C7 Gt m O> co m U1 Ln O W C1t Ln O— O— O) Ch (OJT c� o ? O coO COO p_ O O O O O O O O p O O O O O O O O O O O O O O O O O O O O O O co c D O O O =•O O O O o 0 O O O O O O O p O O O O O O O O O O O O O O O O O !/1 Q c O O C. O O O O O o O O O O O O O O O O O O O O O O O O O 0 O O O O O O Q. O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 0 O Op p p 3 Err ro 0 O O O O O O O O O O O O O O O O O O O O O O o O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 o r OG 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o a o 0 0 0 0 0 0 0 0 0 o a x m O O O O O O O Cl O O O O O O O O O O a O O O O a O a O O O a o Cl p p O O O O O O O o o p O a O a O o O O O O O O p O O O O O O O O p p _ 0 0 o 0 0 0 0 0•..� co W oa0 W W W W V 'J V N V V'i to (n (n Gn -� ->+ — " W W W W W O O O N N N O O O O O O O O o O O O O O O O O o O o N N N . . 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