HomeMy WebLinkAbout20150542.tiff McGee, Hearne & Paiz, LLP
Certified Public Accountants and Consultants
January26, 2015 RECEIVED
Weld County, Colorado
P.O. Box 758
Greeley, Colorado 80632 WELD COUNTY
COMMISSIONERS
Attention: Members of the Board of County Commissioners
This letter is intended to communicate certain matters related to the planned scope and timing of our audit
of Weld County, Colorado's (the "County") financial statements and compliance as of and for the year
ending December 31,2014.
Communication
Effective two-way communication between our Firm and the Board of County Commissioners is
important to understanding matters related to the audit and in developing a constructive working
relationship.
Your insights may assist us in understanding the County, Colorado and its environment, in identifying
appropriate sources of audit evidence, and in providing information about specific transactions or events.
We will discuss with you your oversight of the effectiveness of internal control and any areas where you
request additional procedures to be undertaken. We expect that you will timely communicate with us any
matters you consider relevant to the audit. Such matters might include strategic decisions that may
significantly affect the nature, timing, and extent of audit procedures, your suspicion or detection of fraud
or abuse, or any concerns you may have about the integrity or competence of senior management.
•
We will timely communicate to you any fraud involving senior management and other fraud that causes a
material misstatement of the financial statements, illegal acts, instances of noncompliance, or abuse that
come to our attention (unless they are clearly inconsequential), and disagreements with management and
other serious difficulties encountered in performing the audit. We will also communicate to you and to
management any significant deficiencies or material weaknesses in internal control that become known to
us during the course of the audit. Other matters arising from the audit that are, in our professional
judgment, significant and relevant to you in your oversight of the financial reporting process will be
communicated to you in writing after the audit.
Independence
Our independence policies and procedures are designed to provide reasonable assurance that our Firm and
its personnel comply with applicable professional independence standards. Our policies address financial
interests, business and family relationships, and nonaudit services that may be thought to bear on
independence. For example, partners and professional employees of McGee, Hearne & Paiz, LLP are
restricted in their ability to own direct financial interest or a material indirect financial interest in a client
or any affiliates of a client. Also, if an immediate family member or close relative of a partner or
professional employee is employed by a client in a key position, the incident must be reported and
resolved in accordance with Firm policy. In addition, our policies restrict certain nonaudit services that
may be provided by McGee, Hearne & Paiz, LLP and require audit clients to accept certain
responsibilities in connection with the provision of permitted nonattest services.
314 West 18th Street ;r1O4 AC-el-6630 2015-0542 �')
P.O. Box 1088(Zip 82003-1088)
Cheyenne, Wyoming 82001-4401 a"0:�2
(307)634-2151 /� � ��-
Fax: (307) 634-4939 Coaa aOQ,()-n+ d0O- /f McGladYey
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Weld County,Colorado
January 26,2015
Page 2
The Audit Planning Process
Our audit approach places a strong emphasis on obtaining an understanding of how your entity functions.
This enables us to identify key audit components and tailor our procedures to the unique aspects of your
operations. We will be responsible as group auditor for auditing all components of the County, with the
exception of the Weld County Housing Authority which is audited by a component auditor. Based on our
communication with this component auditor, we will make reference to the audit of Weld County
Housing Authority by the component auditor in our auditor's report on the group financial statements of
the County. The development of a specific audit plan will begin by obtaining information from you and
management to obtain an understanding of your business objectives, strategies,risks, and performance.
As part of obtaining an understanding of your organization and its environment, we will obtain an
understanding of internal control. We will use this understanding to identify risks of material
misstatement and noncompliance, which will provide us with a basis for designing and implementing
responses to the assessed risks of material misstatement and noncompliance. We will also obtain an
understanding of the users of the financial statements in order to establish an overall materiality level for
audit purposes. We will conduct formal discussions among engagement team members to consider how
and where fmancial statements yourmight be susceptible to material misstatement due to fraud or error or
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to instances of noncompliance,including abuse.
The Concept of Materiality in Planning and Executing the Audit
We apply the concept of materiality both in planning and performing the audit, evaluating the effect of
identified misstatements or noncompliance on the audit, and the effect of uncorrected misstatements, if
any, on the fmancial statements, in forming the opinion in our report on the fmancial statements and in
determining or reporting in accordance with Government Auditing Standards and other compliance
reporting requirements. Our determination of materiality is a matter of professional judgment and is
affected by our perception of the fmancial information needs of users of the financial statements and
compliance reports. We establish performance materiality at an amount less than materiality for the
financial statements as a whole to allow for the risk of misstatements that may not be detected by the
audit. We use performance materiality for purposes of assessing the risks of material misstatement and
determining the nature, timing and extent of further audit procedures. Our assessment of materiality
throughout the audit will be based on both quantitative and qualitative considerations. Because of the
interaction of quantitative and qualitative considerations, misstatements of a relatively small amount
could have a material effect on the current financial statements as well as financial statements of future
periods. We will accumulate misstatements identified during the audit, other than those that are clearly
trivial. At the end of the audit,we will inform you of all individual unrecorded misstatements aggregated
by us in connection with our evaluation of our audit test results.
Our Approach to Internal Control and Compliance Relevant to the Audit
Our audit of the financial statements, including compliance, will include obtaining an understanding of
internal control sufficient to plan the audit and to determine the nature, timing, and extent of audit
procedures to be performed. An audit is not designed to provide assurance on internal control or to
identify significant deficiencies or material weaknesses. Our review and understanding of the County's
internal control is not undertaken for the purpose of expressing an opinion on the effectiveness of internal
control.
Weld County,Colorado
January 26,2015
Page 3
We will issue reports on internal control related to the financial statements and major programs. These
reports describe the scope of testing of internal control and the results of our tests of internal controls.
Our reports on internal control will include any significant deficiencies and material weaknesses in the
system, of which we become aware as a result of obtaining an understanding of internal control and
performing tests of internal control consistent with the requirements of the Government Auditing
Standards issued by the Comptroller General of the United States, the Single Audit Act, and the U.S.
Office of Management and Budget, (OMB)Circular No. A-133.
We will issue reports on compliance with laws, regulations, and the provisions of contracts or grant
agreements. We will report on any noncompliance which could have a material effect on the financial
statements and any noncompliance which could have a direct and material effect on each major program.
Our reports on compliance will address material errors, fraud, abuse, violations of compliance
requirements, and other responsibilities imposed by state and Federal statutes and regulations and
assumed contracts; and any state or Federal grant, entitlement or loan program questioned costs of which
we become aware,consistent with the requirements of the standards and circular identified above.
Timing of the Audit
We have scheduled preliminary audit fieldwork for January 5, 2015 with fmal fieldwork commencing the
week of April 13, 2015. Management's adherence to its closing schedule and timely completion of
information used by us in performance of the audit is essential to timely completion of the audit.
Closing
We will be pleased to respond to any questions you have about the foregoing. We appreciate the
opportunity to be of service to Weld County,Colorado.
This communication is intended solely for the information and use of the Board of County
Commissioners and is not intended to be and should not be used by anyone other than these specified
parties.
McGEE,HEARNE&PAIZ,LLP
t
Robert W. Dahill,Partner
•
AVAHil McGee, Hearne & Paiz, LLP
Certified Public Accountants and Consultants
January 26, 2015
Weld County, Colorado
P.O. Box 758
Greeley,Colorado 80632
Attention: Barbara Kirkmeyer,Chair of Board of County Commissioners
The Objective and Scope of the Audit of the Financial Statements
You have requested that we audit the financial statements of Weld County, Colorado (the "County"),
which comprise governmental activities, business-type activities, each major fund and aggregate
discretely presented component units and remaining fund information as of and for the year ending
December 31, 2014 which collectively comprise the basic financial statements. You acknowledge that we
are the group auditor of the County's basic financial statements as of and for the year ended December
31, 2014. We will not audit the financial statements of Weld County Housing Authority. Those financial
statements will be audited by component auditors. You have also requested that we report on whether the
supplementary information included with the financial statements is fairly stated, in all material respects,
in relation to the financial statements as a whole. The Governmental Accounting Standards Board
(GASB) requires that the required supplementary information (RSI) (management's discussion and
analysis, budgetary information, schedule of funding progress and employer contributions, modified
approach for infrastructure, and the notes to required supplementary information) be presented to
supplement the basic financial statements. Such information, although not a part of the basic financial
statements, is required by the GASB who considers it to be an essential part of financial reporting for
placing the basic financial statements in an appropriate operational, economic, or historical context. We
will apply certain limited procedures to the RSI in accordance with auditing standards generally accepted
in the United States of America(GAAS). We will not express an opinion or provide any assurance on the
information because the limited procedures will not provide us with sufficient evidence to express an
opinion or provide any assurance. We are pleased to confirm our acceptance and our understanding of
this audit engagement by means of this letter.
Our audit will be conducted with the objective of our expressing an opinion on the financial statements.
We will also perform the audit of the County as of December 31, 2013, so as to satisfy the audit
requirements imposed by the Single Audit Act and the U. S. Office of Management and Budget (OMB)
Circular No. A-133.
The Responsibilities of the Auditor
We will conduct our audit in accordance with GAAS; "Government Auditing Standards" issued by the
Comptroller General of the United States (GAS); the provisions of the Single Audit Act, OMB Circular
A-133, and OMB's Compliance Supplement. Those standards circulars or supplements require that we
plan and perform the audit to obtain reasonable assurance about whether the financial statements are free
from material misstatement. An audit involves performing procedures to obtain audit evidence about the
amounts and disclosures in the financial statements. The procedures selected depend on the auditor's
judgment, including the assessment of the risks of material misstatement of the financial statements,
whether due to fraud or error. An audit also includes evaluating the appropriateness of accounting policies
used and the reasonableness of significant accounting estimates made by management, as well as
evaluating the overall presentation of the financial statements.
314 West 18th Street An Independently Owned Member
P.O. Box 1088 (Zip 82003-1088) MCGLADREY ALLIANCE
Cheyenne,Wyoming 82001-4401
(307)634-2151II
Fax: (307) 634-4939 McGladrey
The McGladrey Alliance is a premier affiliation of independent accounting and consulting firms.
The McGladrey Alliance member firms maintain their name,autonomy and independence and are responsible for their own client fee arrangements,delivery of services and maintenance of client relationships.
Weld County, Colorado
January 26,2015
Page 2
Because of the inherent limitations of an audit, together with the inherent limitations of internal control,
an unavoidable risk that some material misstatements may not be detected exists,even though the audit is
properly planned and performed in accordance with GAAS.Also, an audit is not designed to detect errors
or fraud that are immaterial to the financial statements. The determination of abuse is subjective;
therefore,GAS do not expect us to provide reasonable assurance of detecting abuse.
In making our risk assessments, we consider internal control relevant to the County's preparation and fair
presentation of the financial statements in order to design audit procedures that are appropriate in the
circumstances but not for the purpose of expressing an opinion on the effectiveness of the entity's internal
control. However, we will communicate to you in writing concerning any significant deficiencies or
material weaknesses in internal control relevant to the audit of the financial statements that we have
identified during the audit.
We will also communicate to the Board of County Commissioners (a) any fraud involving senior
management and fraud(whether caused by senior management or other employees)that causes a material
misstatement of the fmancial statements that becomes known to us during the audit,and(b) any instances
of noncompliance with laws and regulations that we become aware of during the audit (unless they are
clearly inconsequential).
The funds that you have told us are maintained by the County and that are to be included as part of our
audit are listed here.
Governmental Funds: Proprietary Funds:
General Fund Regional Forensic Laboratory Enterprise Fund
Public Works Fund Motor Vehicle Fund(Internal Service)
Social Services Fund Health Insurance Fund(Internal Service)
Human Services Fund Insurance Fund(Internal Service)
Contingent Fund Phone Services Fund(Internal Service)
Capital Expenditures Fund
Conservation Trust Fund Fiduciary Funds:
Public Health Fund Retirement Plan
Solid Waste Fund Other Post Employment Benefits
Law Enforcement Authority Funds Agency Funds
The component units whose fmancial statements you have told us are to be included as part of the
County's,basic financial statements are listed here.
Weld County Housing Authority
E-911 Emergency Telephone Service Authority Board
The Federal fmancial assistance programs and awards that you have told us that the County participates in
and that are to be included as part of the single audit are listed in Attachment A — Federal Financial
Assistance Programs.
Weld County,Colorado
January 26,2015
Page 3
Our reports on internal control will include any significant deficiencies and material weaknesses in
controls of which we become aware as a result of obtaining an understanding of internal control and
performing tests of internal control consistent with requirements of the standards and circulars identified
above. Our reports on compliance matters will address material errors, fraud, abuse, violations of
compliance obligations,and other responsibilities imposed by state and Federal statutes and regulations or
assumed by contracts, and any state or Federal grant, entitlement, or loan program questioned costs of
which we become aware,consistent with requirements of the standards and circulars identified above.
The Responsibilities of Management and Identification of the Applicable Financial Reporting
Framework
Our audit will be conducted on the basis that management and when appropriate, those charged with
governance,acknowledge and understand that they have responsibility:
a. For the preparation and fair presentation of the financial statements in accordance with accounting
principles generally accepted in the United States of America(U.S.GAAP);
b. For the design, implementation, and maintenance of internal control relevant to the preparation and
fair presentation of financial statements that are free from material misstatement,whether due to fraud
or error;
c. For establishing and maintaining effective internal control over financial reporting and for informing
us of all significant deficiencies and material weaknesses in the design or operation of such controls
of which it has knowledge;
d. For (a) making us aware of significant vendor relationships where the vendor is responsible for
program compliance, (b) following up and taking corrective action on audit findings, including the
preparation of a summary schedule of prior audit fmdings, and a corrective action plan, and(c)report
distribution including submitting the reporting package(s);and
f. To provide us with:
(1) Access to all information of which management is aware that is relevant to the preparation and
fair presentation of the financial statements such as records, documentation,and other matters;
(2) Additional information that we may request from management for the purpose of the audit;
(3) Unrestricted access to persons within the entity from whom we determine it necessary to obtain
audit evidence;
(4) When applicable, a summary schedule of prior audit findings for inclusion in the single audit
reporting package; and
(5) If applicable,responses to any findings reported on the schedule of findings and questioned costs.
As part of our audit process, we will request from management and when appropriate, those charged with
governance written confirmation concerning representations made to us in connection with the audit
including among other items:
a. That management has fulfilled its responsibilities as set out in the terms of this letter; and
b. That management believes the effects of any uncorrected misstatements aggregated by us during the
current engagement and pertaining to the latest period presented are immaterial,both individually and
in the aggregate,to the financial statements taken as a whole.
Weld County,Colorado
January 26,2015
Page 4
Management is responsible for identifying and ensuring that the County complies with the laws and
regulations applicable to its activities, and for informing us about all known material violations of such
laws or regulations. In addition, management is responsible for the design and implementation of
programs and controls to prevent and detect fraud or abuse, and for informing us about all known or
suspected fraud or abuse affecting the entity involving management, employees who have significant
roles in internal control, and others where the fraud or abuse could have a material effect on the financial
statements or compliance. Management is also responsible for informing us of its knowledge of any
allegations of fraud or abuse or suspected fraud or abuse affecting the entity received in communications
from employees, former employees,analysts,regulators, short sellers, or others.
Management is responsible for the preparation of the RSI and supplementary information presented in
relation to the financial statements as a whole in accordance with U.S. GAAP. Management agrees to
include the auditor's report on the RSI and supplementary information in any document that contains the
RSI and supplementary information and that indicates that the auditor has reported on such RSI and
supplementary information. Management also agrees to present the supplementary information with the
audited financial statements or, if the supplementary information will not be presented with audited
financial statements,to make the audited financial statements readily available to the intended users of the
supplementary information no later than the date of issuance of the supplementary information and the
auditor's report thereon.
The Board of County Commissioners is responsible for informing us of its views about the risks of fraud
or abuse within the entity, and its knowledge of any fraud or abuse or suspected fraud or abuse affecting
the entity.
The County agrees that it will not associate us with any public or private securities offering without first
obtaining our consent. Therefore, the County agrees to contact us before it includes our reports or
otherwise makes reference to us, in any public or private securities offering.
Our association with an official statement is a matter for which separate arrangements will be necessary.
The County agrees to provide us with printer's proofs or masters of such offering documents for our
review and approval before printing and with a copy of the fmal reproduced material for our approval
before it is distributed. In the event our auditor/client relationship has been terminated when the County
seeks such consent,we will be under no obligation to grant such consent or approval.
Because McGee, Hearne & Paiz, LLP will rely on the County and its management and Board of County
Commissioners to discharge the foregoing responsibilities, the County holds harmless and releases
McGee, Hearne & Paiz, LLP, its partners, and employees from all claims, liabilities, losses, and costs
arising in circumstances where there has been a knowing misrepresentation by a member of the County's
management which has caused, in any respect, McGee, Hearne & Paiz, LLP's breach of contract or
negligence.This provision shall survive the termination of this arrangement for services.
The County's Records and Assistance
If circumstances arise relating to the condition of the County's records, the availability of appropriate
audit evidence, or indications of a significant risk of material misstatement of the financial statements
because of error, fraudulent financial reporting, or misappropriation of assets, which in our professional
judgment, prevent us from completing the audit or forming an opinion, we retain the unilateral right to
take any course of action permitted by professional standards, including declining to express an opinion,
issue a report, or withdraw from the engagement.
Weld County, Colorado
January 26,2015
Page 5
During the course of our engagement,we may accumulate records containing data that should be reflected
in the County's books and records. The County will determine that all such data, if necessary, will be so
reflected. Accordingly, the County will not expect us to maintain copies of such records in our
possession.
The assistance to be supplied by County personnel,including the preparation of schedules and analyses of
accounts,has been discussed and coordinated with Barbara Connolly,Controller.The timely and accurate
completion of this work is an essential condition to our completion of the audit and issuance of our audit
report.
Other Relevant Information
In accordance with GAS, a copy of our most recent peer review report is enclosed,for your information.
Fees,Costs,and Access to Workpapers
Our fees for the audit and accounting services described above are based upon the value of the services
performed and the time required by the individuals assigned to the engagement, plus direct expenses. Our
fee for rendering the services described in this letter for the year ending December 31, 2014 will not
exceed$82,500. Our fee estimate and completion of our work is based upon the following criteria:
a. Anticipated cooperation from County personnel
b. Timely responses to our inquiries
c. Timely completion and delivery of client assistance requests
d. Timely communication of all significant accounting and financial reporting matters
e. The assumption that unexpected circumstances will not be encountered during the engagement
If any of the aforementioned criteria are not met, then fees may increase. Interim billings will be
submitted as work progresses and as expenses are incurred. Billings are due upon submission.
Our professional standards require that we perform certain additional procedures,on current and previous
years' engagements, whenever a partner or professional employee leaves the Firm and is subsequently
employed by or associated with a client in a key position. Accordingly, the County agrees it will
compensate McGee, Hearne & Paiz, LLP for any additional costs incurred as a result of the County's
employment of a partner or professional employee of McGee,Hearne&Paiz,LLP.
In the event we are requested or authorized by the County or are required by government regulation,
subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to
our engagement for the County,the County will, so long as we are not a party to the proceeding in which
the information is sought, reimburse us for our professional time and expenses, as well as the fees and
expenses of our counsel, incurred in responding to such requests.
The documentation for this engagement is the property of McGee, Hearne & Paiz, LLP. However, you
acknowledge and grant your assent that representatives of the cognizant or oversight agency or their
designee,other government audit staffs,and the U.S.Government Accountability Office shall have access
to the audit documentation upon their request and that we shall maintain the audit documentation for a
period of at least three years after the date of the report,or for a longer period if we are requested to do so
by the cognizant or oversight agency. Access to requested documentation will be provided under the
supervision of McGee,Hearne&Paiz,LLP audit personnel and at a location designated by our Firm.
• Weld County,Colorado
January 26,2015
Page 6
You have informed us that you intend to prepare a comprehensive annual financial report (CAFR) and
submit it for evaluation by the Government Finance Officers Association's Certificate of Achievement for
Excellence in Financial Reporting.
Claim Resolution
The County and McGee, Hearne & Paiz, LLP agree that no claim arising out of services rendered
pursuant to this agreement shall be filed more than two years after the date of the audit report issued by
McGee, Hearne & Paiz, LLP or the date of this arrangement letter if no report has been issued. The
County waives any claim for punitive damages. McGee, Hearne & Paiz, LLP's liability for all claims,
damages and costs of the County arising from this engagement is limited to the amount of fees paid by the
County to McGee,Hearne&Paiz, LLP for the services rendered under this arrangement letter.
If any term or provision of this Agreement is determined to be invalid or unenforceable such term or
provision will be deemed stricken, and all other terms and provisions will remain in full force and effect.
Reporting
We will issue a written report upon completion of our audit of the County's financial statements. Our
report will be addressed to the Board of County Commissioners of the County. We cannot provide
assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary
for us to modify our opinion, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from
the engagement.
In addition to our report on the County's financial statements, we will also issue the following types of
reports:
• A report on the fairness of the presentation of the County's schedule of expenditures of Federal
awards for the year ending December 31,2014.
• Reports on internal control related to the fmancial statements, and major programs. These reports
will describe the scope of testing of internal control and the results of our tests of internal controls.
• Reports on compliance with laws, regulations, and the provisions of contracts or grant agreements.
We will report on any noncompliance which could have a material effect on the financial
statements and any noncompliance which could have a material effect, as defined by OMB Circular
No. A-133,on each major program.
• A schedule of findings and questioned costs.
This letter constitutes the complete and exclusive statement of agreement between McGee, Hearne &
Paiz, LLP and the County, superseding all proposals, oral or written, and all other communications, with
respect to the terms of the engagement between the parties.
Weld County, Colorado
January 26, 2015
Page 7
Please sign and return the attached copy of this letter to indicate your acknowledgment of, and agreement
with,the arrangements for our audit of the financial statements including our respective responsibilities.
McGEE, HEARNE & PAIZ, LLP
Robert W. Dahill, Partner
Confirmed on behalf of the County:
Mike Freeman, Pro-Tern, of Board of
County Commissioners
FEB 2
33 201155 // , 2015
1 �
Donald Warden, Director of Finance and Administration
FEB 2 3 2015
, 2015
Barbara Connolly, Controller_
FEB 2 3 2015 , 2015
Enclosure: er Review Report
Robert ,3. Frick, County Attorney
FEB 2 3 2015 , 2015
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