THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT AGRICULTURE SECTOR WIDE APPROACH-SUPPORT PROJECT II IDA PROJECT NUMBER P16445 PROJECT FINANCIAL STATEMENTS For the year ended 30 June 2019 THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT Agriculture Sector Wide Approach-Support Project II IDA PROJECT NUMBER P16445 PROJECT FINANCIAL STATEMENT For the year ended 30 June 2019 INDEX Page The Controlling Officer's report 1 Statement of Controlling Officer's responsibilities 3 Independent auditor's report 4 Project financial statements - Statement of cash receipts and payments 6 - Notes to the project financial statements 7-11 Supplementary information 12 - 18 THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT Agriculture Sector Wide Approach-Support Project II IDA PROJECT NUMBER P16445 THE CONTROLLING OFFICER'S REPORT For the year ended 30 June 2019 The Secretary for Agriculture, Irrigation and Water Development has the pleasure in submitting this report together with the project financial statements of the Ministry of Agriculture, Irrigation and Water Development - ASWAp SP II project for the year ended 30t June 2019. The Ministry overview Agriculture Sector Wide Approach-Support Project II (ASWAP II) is a one and half year project being implemented by the Ministry of Agriculture, Irrigation and Water Development with a total grant of USD55, 000.000.00. The financing agreement was signed between the Republic of Malawi and the International Development Association on 13 April 2018. Project objective The Project development objective (PDO) is to improve the productivity and market access of at least four selected commodities for small-holder farmers in the project districts. Project components The project has four components as follows: Component 1: Sustainable agricultural productivity and diversification. Component 2: Improvement for rural road infrastructure for market access. Component 3: Institutional capacity development for NAIP. Component 4: Project coordination and management. Cross cutting issues The project is mainstreaming gender, nutrition, climate smart agriculture and resilience throughout its components. Regarding gender, the project will help close the gender gaps in the areas of productivity and access to agriculture inputs and services. It will also seek innovative ways to reduce the women's work burden. In line with National Nutrition Policy and Strategic Plan, the project will support interventions aiming at improving production and utilization of nutritious foods. The project will further create synergies with Bank interventions to improve nutrition (under preparation) e.g. nutrition sensitive agriculture pilot project and Investment in Early Years for Growth and Productivity. The ASWAp-SP II project is also supporting climate smart agriculture and resilience through climate smart and environmental practices, such as promotion of climate change resilient crops, sustainable land management practices and integrated pest management practices. Climate smart practices to minimize production risks and enhance resilience will be integrated within activities under crop diversification and productivity. This report covers the audit of project's financial statements for the ASWAp SP 11 project for year ended 30 June 2019. Financial Performance The results of the project are set out in the accompanying project financial statements, significant accounting policies and explanatory notes. 1 THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT Agriculture Sector Wide Approach-Support Project II IDA PROJECT NUMBER P16445 THE CONTROLLING OFFICER'S REPORT (CONTINUED) For the year ended 30 June 2019 Registered Office and Physical Location: Ministry of Agriculture, Irrigation and Water Development, The Second Agricultural Sector Wide Approach (ASWAP SP II), P.O. Box 30134, Capital City, LILONGWE 3 Bankers: Reserve Bank of Malawi NBS Bank Limited Independent Auditor: Grant Thornton Chartered Accountants and Business Advisors Anamwino House P.O. Box 30453 Capital City LILONGWE 3 SECRETARY FOR AG ICULTURE, IRRIGATION AND WATER DEVELOPMENT DIRECTOR OF FINANCE PROJECT COO DINATOA Date 21 VEMBER 2019 2 THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT Agriculture Sector Wide Approach-Support Project II IDA PROJECT NUMBER P16445 STATEMENT OF CONTROLLING OFFICER'S RESPONSIBILITIES For the year ended 30 June 2019 It is the responsibility of the Controlling Officer to prepare and fairly present the project financial statements for each financial period which presents fairly in all material respects, the state of affairs of the project as at the end of each period and of the operating results of that period. The Controlling Officer is required to ensure the project keeps proper accounting records which disclose with reasonable accuracy at any time the financial operations of the project and enable them to ensure that the project financial statements comply with the Public Finance Management Act, 2003 and International Public Sector Accounting Standards ("IPSAS"). In preparing the project financial statements, the Controlling Officer accept responsibility for the following: - * the provisions of the Public Finance Management Act, 2003 are complied with; * advice on financial management is provided to the responsible Minister; * all accounts and records relating to the functions and operations of the project are properly maintained; * all necessary precautions are taken to safeguard the collection and custody of public money; * there is no over-expenditure or over-commitment of funds and a review is undertaken each month to ensure that there is no such over-expenditure or over-commitment. * all expenditure is incurred with due regard to economy, efficiency and effectiveness and the avoidance of waste and that the expenditure is incurred in line with project financing agreement; * all necessary precautions are taken to safeguard project's resources. * an effective system of internal control is developed and maintained and, unless the Secretary to the Treasury approves otherwise in circumstances provided for in Treasury Instructions, an effective internal audit function is developed and maintained. The Controlling Officer accept responsibility for taking such steps as are reasonably open to them to safeguard the assets of the project and to maintain adequate systems of internal controls to prevent and detect fraud and irregularities. The Controlling Officer is of the opinion that the project financial statements present fairly in all material respects, the operating results of the project. Approval of project financial statements N2 n The project financial statements for the project was approved for issue on the 2019 and is signed on its behalf by: SECRETARY FOR AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT DIRECTOR OF FINANCE PROJECT COOR ATOR Grant Thornton Independent auditor's report on the Secretary for Agriculture, Irrigation and Water Malawi Development - Agriculture Sector Wide Approach-Support project II IDA (Project Chartered number P16445) on the financial statements of the project. Accountants and Business Advisors Opinion Nurses Council Building We have audited the project financial statements of the Ministry of Agriculture, Irrigation and New Capital City Water Development Agriculture Sector Wide Approach-Support project II IDA project number Centre P16445 as set out on page 6 to 11, which comprise the statement of cash receipts and RO. Box 30L+53 payments for the year ended, and the notes to the project financial statements, including a summary of significant accounting policies. Lilongwe 3, Malawi In our opinion, the project financial statements presents fairly, in all material respects, the T +265 01 773 855 financial position of Ministry of Agriculture, Irrigation and Water Development - Agriculture Sector Wide Approach-Support project II (IDA project number P16445) as at 301 June 2019 T +265 01 773 371 and of its cash receipts and disbursements for the year then ended in accordance with the email: mw-information@mw.gt.com International Public Sector Accounting Standards ("IPSAS") Financial Reporting under the Cash Basis of Accounting and the provisions of Public Finance Management Act, 2003. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the project financial statements section of our report. We are independent of the Ministry of Agriculture, Irrigation and Water Development Agriculture Sector Wide Approach- Support Project 11 (IDA project number P16445) in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) and we have fulfilled our ethical responsibilities in accordance with the IESBA code. We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Basis of accounting and restriction on distribution and use Without modifying our opinion, we draw your attention to Note 2.1, which describes the basis of accounting. The project financial statements are prepared to provide a financial report to Ministry of Agriculture, Irrigation and Water Development in line with the program agreement. As a result, the project financial statements may not be suitable for other purposes. Other information The Controlling Officer is responsible for the other information. The other information comprises the Controlling Officers' Report, Statement of Controlling Officer's Responsibilities and Supplementary Information. The other information does not include the project financial statements and our auditor's report thereon. Our opinion on the project financial statements does not cover the other information and we do not express an audit opinion or any form of assurance conclusion thereon. In connection with our audit of the project financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the project financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Resident Partners L.M. Gam H.B. Nyirendo B.J. Mwenelupembe G.Tembo THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT Agriculture Sector Wide Approach-Support Project II IDA PROJECT NUMBER P16445 INDEPENDENT AUDITOR-S REPORT (CONTINUED) For the year ended 30 June 2019 Responsibilities of the Controlling Officer for the project financial statements The Controlling Officer is responsible for the preparation of the project financial statements that presents fairly, in all material respects, in accordance with International Public Sector Accounting Standards ("IPSAS") Financial Reporting under the Cash Basis of Accounting, and for such internal control as the Ministry determine is necessary to enable the preparation of the project financial statements that are free from material misstatement, whether due to fraud or error. In preparing the project financial statements, the Controlling Officer is responsible for assessing the program ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Ministry either intend to liquidate the program or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the project financial statements Our objectives are to obtain reasonable assurance about whether the project financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this project financial statements. As part of an audit in accordance with ISAs, we exercise professional judgement and maintain professional skepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the project financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit 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 program's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Controlling Officer. * Conclude on the appropriateness of the Controlling Officer's use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the program's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the project financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the program to cease to continue as a going concern. * Evaluate the overall presentation, structure and content of the project financial statements, including the disclosures, and whether the project financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with the Controlling Officer regarding, among other matters, the planned scope and timing of the audit and sign t audit findings, including any significant deficiencies in internal control that we identify during our audit. G ORNTON r Joel Mwenelupembe hartered Accountant (Malawi) artner Lilongwe, Malawi Date 219 5 THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT Agriculture Sector Wide Approach-Support Project II IDA PROJECT NUMBER P16445 STATEMENT OF CASH AND RECEIPTS AND PAYMENTS For the year ended 30 June 2019 MK'000 USD'000 Note 2019 2019 Receipts World Bank direct payments 6 931,551 1,300 World Bank IDA advance receipts 7 13,249,031 18,200 Government contribution 9 122,494 171 Exchange gains/losses 10 118,251 163 14.421.327i Payments Promotion of diversified crop production and management system 5,177,561 7,201 Promotion of integrated soil fertility management 451,760 628 Improvement of rural unpaved roads 1,679,398 2,338 Institutional capacity building 1,709,954 2,380 Strengthening M&E and agricultural statistics 372,264 518 Project coordination 931,432 1 Total payments 11 10,322M 14M Increase in cash 5 Cash at beginning of the year Increase in cash 4,098,958 5,296 Cash at the end of the year 5 4,098,958 _296 6 THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT Agriculture Sector Wide Approach-Support Project II IDA PROJECT NUMBER P16445 NOTES TO THE PROJECT FINANCIAL STATEMENTS For the year ended 30 June 2019 1. Audit executive summary This report present the audit of the project financial statements of Ministry of Agriculture, Irrigation and Water Development (MoAIWD) - Agriculture Sector Wide Approach-Support Project 11" managed by Ministry of Agriculture, Irrigation and Water Development the funds provided by World Bank" under financing agreements for the year 1 July 2018 through 31 December 2019. 1.1 Background and project identification The Government of Malawi is implementing Second Agricultural Sector Wide Approach Support Project (ASWAp-SP II) through ministry of agriculture, irrigation and water development. Second Agricultural Sector Wide Approach Support Project (ASWAp-SP II) is a follow up to ASWAp-SP I that was implemented between 2014 and 2016. The project was declared effective on 25th April 2018 and will close on 31st December 2019. The project is currently being financed by five donors namely the EU, Irish Aid, Flanders, USAID and Norway as a Multi Donor Trust Fund managed by the World Bank. So far, only three donors have pumped in their contributions, namely EU, Irish Aid and Flanders, however, there is also commitment from the USAID and Norway to support the project. Project Development Objective The Project Development Objective (PDO) of ASWAp-SP 11 is to improve productivity and market access of selected commodities for small-holder farmers in targeted districts of Malawi. The ASWAp-SP II is addressing the PDO through a community demand driven approach, building on lessons and successes of ASWAp-SP I. Key outcomes i) Increasing production volume of selected agricultural commodities/value chains across the targeted districts with equal weight and measures given to each commodity. ii) Linking/connecting agricultural marketing centers that are used for marketing of both inputs and agricultural produce by the rehabilitated roads in the project districts. iii) Reaching farmers with agricultural assets or services of which 50% are female farmers. Project beneficiaries and implementation districts The project is expected to benefit 300,000 households (of which 50% are female) which shall include, wherever possible (i) smallholder farmers and local communities who will benefit from improved agricultural interventions and jobs, (ii) road users from improved road infrastructure, (iii) staff trained, and (iv) institutions including: MoAIWD, Roads Authority, District Councils and the construction industry. The project will ensure that women and youth are well represented as beneficiaries of the project. Project implementation is in 12 districts Selection of the districts was based on the following criteria as agreed by Government and donors: (i) actual and potential agricultural productivity, (ii) poverty levels, and (iii) population. This is aimed at ensuring a comprehensive package of support from production to marketing of selected agricultural commodities/value chains, while targeting smallholder and emerging farmers. 7 THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT Agriculture Sector Wide Approach-Support Project II IDA PROJECT NUMBER P16445 NOTES TO THE PROJECT FINANCIAL STATEMENTS For the year ended 30 June 2019 2. Significant accounting policies The principal accounting policies adopted in the preparation of the project financial statements are set out below: 2.1 Basis of accounting The project financial statements have been prepared in accordance with the International Public Sector Accounting Standards ("IPSAS") Financial Reporting under the Cash Basis of Accounting as at the period end. 2.2 Reporting currency The project financial statements are presented in Malawi Kwacha and the United States Dollar. All amounts have been rounded up to thousands. 2.3 Funds Funds represent funding from the donors which are transferred to Reserve Bank of Malawi. 2.4 Basis of measurement The Project financial statements have been prepared on a historical cost basis. 2.5 Functional and presentation currency Items included in the project financial statements are measured using Malawi Kwacha, as functional currency of/also the primary economic environment in which the entity operates. The Project financial statements are also presented in US Dollars as the Ministry's presentation currency. 2.6 Payments Payments are made in Malawi Kwacha through the various operating bank accounts. 2.7 Foreign currency recognition The transactional currency for the Program is in Local Currency which is the Malawi Kwacha. Funds from the Ministry of Agriculture, Irrigation and Water Development - ASWAp II are received in US Dollars into a US Dollar Denominated Bank Account. These Funds are transferred into a Malawi Kwacha Account using an exchange rate ruling at the date of transfer by the central bank (Reserve Bank of Malawi). All payments in the Local Currency are converted to US Dollar using this same rate until the respective resources are fully utilized. Foreign exchange gain/loss - At the end of the reporting period, the balance in the Local Currency Account is reconverted to the US Dollar at the exchange rate ruling as at 30 June of that year. The difference between the use of the original rate and the current rate being used brings out the exchange gain or (loss) which ever the case may be. 2.8 Motor vehicles and equipment Motor vehicles and equipment and all other fixed assets purchased by the project are expensed in the period of purchase and are not depreciated. 2.9 Government contribution These amounts relate to Government officers that are engaged on project activities. It comprises of salaries of these officers which the government contributes. 2.9 Comparative information There was no comparative information for the project. 2.10 Cash Cash comprise cash on hand and cash equivalents comprising balances held with commercial banks and the Reserve Bank of Malawi. 8 THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT Agriculture Sector Wide Approach-Support Project II IDA PROJECT NUMBER P16445 NOTES TO THE PROJECT FINANCIAL STATEMENTS For the year ended 30 June 2019 3. Capital expenditure MK'000 USD'000 2019 2019 Motor vehicles 369,295 515 Office equipment j11,9 152 4. Operating costs Total expenses 10,322,368 14,374 Total assets (479,594) (667) 19827 5. Cash and bank balances ASWAp II Designated 3,818,774 4,926 ASWAp 11 Holding (106,046) (151) ASWAp RFA DA 242,284 313 ASWAp RFA Holding 111,170 154 ASWAP II - Karonga 896 2 ASWAP II - Mzuzu 7 - ASWAP II - Kasungu 281 1 ASWAP II - Lilongwe 10,662 15 ASWAP II - Machinga 44 1 ASWAP II - Blantyre 10,059 16 ASWAP II - Bvumbwe 2,809 5 ASWAP II - Chitedze 1,524 4 ASWAP II - Lunyangwa 6,44 10 Cash and cash balances 522L The overdraft represents overdrawn (cash book position) as the Ministry does not have an overdraft facility 6. World Bank direct payments MK'000 USD'000 Date Details 2019 2019 19 June 2018 ICTC 324,652 453 19 June 2018 LUANAR NRC Campus 306,899 428 26 July 2018 LUANAR Bunda Campus 300,000 419 These are resources that were for procurement of goods and services and school fees and were paid directly by the World Bank. 9 THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT Agriculture Sector Wide Approach-Support Project II IDA PROJECT NUMBER P16445 NOTES TO THE PROJECT FINANCIAL STATEMENTS For the year ended 30 June 2019 7. World Bank IDA Advance Receipts MK'000 USD'000 2019 2019 14 June 2018 ASWAp Designated Account 3,796,983 5,300 17 June 2018 ASWAp Road Fund Authority Designated account 2,011,690 2,804 04 December 2018 ASWAp Designated account 3,659,002 5,096 04 June 2019 ASWAp Designated account 3,781,356 0 1,249i031 8. World Bank IDA Financing Project assistance Note 6 931,551 1,300 Transfer to bank account Note 7 13,249,031 1 14,1m0,582 9. Government Contribution Total Government contribution 122_494 171 These relate to Ministry of Agriculture Officers that are engaged on project activities. These contributions are for salaries to these officers which the Ministry pays and proportional to the amount they spent on the project activities. 10. Exchange Gains Closing designated account balances in Malawi Kwacha (3,942,807) (5,438) Translated DA closing balances in Malawi Kwacha 4,061,058 5,601 _118-261 13 11. Project Expenditure Promotion of diversified crop production and management system 5,177,561 7,201 Promotion of Integrated Soil Fertility Management 451,760 628 Improvement of Rural Unpaved Roads 1,679,398 2,338 Institutional Capacity Building 1,709,954 2,380 Strengthening M&E and Agricultural Statistics 372,264 518 Project Coordination 931,432 1473 10 THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT Agriculture Sector Wide Approach-Support Project II IDA PROJECT NUMBER P16445 NOTES TO THE PROJECT FINANCIAL STATEMENTS For the year ended 30 June 2019 12. Foreign Exchange Rates and Inflation The average of the year-end buying and selling rates of the major foreign currencies affecting the performance of the project are stated below, together with the National Consumer Price Index, which represents the official measure of inflation. 2019 Kwacha/Euro 829 Kwacha/US Dollar 725 Kwacha/South Africa Rand 55 Inflation rate (%) 9.2% At the time of signing the Project financial statements the exchange rates were as follows:- Kwacha/Euro 811 Kwacha/US Dollar 729 Kwacha/South Africa Rand 49 Inflation (%) 9.2% 13. Contingent Assets and Contingent Liabilities There are no contingent assets and/ or liabilities requiring disclosure in this project financial statements. 14. Commitments There are no commitments requiring disclosure in this Project financial statements. 15. Subsequent events There are no significant events that have occurred after year end which necessitates adjustments to or disclosure in the Project financial statements. 11 THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT Agriculture Sector Wide Approach-Support Project II IDA PROJECT NUMBER P16445 SUPPLEMENTARY INFORMATION The following pages do not form part of this Project financial statements 12 THE MALAWI GOVERNMENT MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT Agriculture Sector Wide Approach-Support Project II IDA PROJECT NUMBER P16445 STATEMENT OF FINANCIAL POSITION For the year ended 30 June 2019 MWK'000 USD'000 Assets Non-current assets Plant and equipment 479,594 667 Project operating costs 9,842,775 Total non-current assets 10.32239u Current assets Bank balances 4,098,958 Total current assets 4.098,958 5,296 Total assets 14a421,327 Financing World Bank IDA financing 14,180,582 19,500 Government contribution 122,494 171 Exchange gains/losses 118,251 163 Total financing 14.421.327 13 ' О О СО N Е и о О OD М 1� "7' г М м� N О г[ СО V Gp ( О N'д' ����� } г и г 00 6 и М 67 М и СО 00 г О 1� М О� г� V V' г= б� CfJ �� -� t-- : ai ti �i �ci v v�r '� c�i м г-i ' ri v г� �[ г вi ш � г� � ri � г � ср t� ш с� . м и ш � м оо м с� г� о rn о ао о М со оо ш i со с� и= v_ rn ао м�л г о v rn с� о г v- й� со со со J и v и � ' с� � м ш v м сй v � Е й v � � - м; с� � Q i , с�, Е ; о г Ё г € � Е Е Ё ш � � � � t и � � � � I � ! � �� � ia т io гл iл о � �� ш ш� со � ш 4 ��,п с�`и г�,`и �`а � ш ((( ш��� ti� � г ; ш ш ш ш ш� � � I� о оi �� � Ё г� � � с:� � О ао О 4! О¢_ ¢ 3 О О Q �(� � � Й I � �� Ш UJ � UJ � � С� Ci Г1 О и и�� О �¢ LL LL Ш� ШЕ Ш ГJ �¢ о¢ о�U Q С С Сj о р р Сз CJ � , о а а_ а а. а_ = о о� о= о о��� I= ¢ а=_ rn о о о о о о о о о о о о о о о о о о о о о rn м о о о иЕ о о о о о о v о о о о о о о oI о о с�; v о о c�i й 4, о о о о о о со о й й й й о й й о о оо и и и � с� � и о и и о о и о � с� с� � о � со � и и м г м ti Е� v_ и� � о с� � и и г� со со и г.Е rn м и ti ti ао и � вi �л � й о со ао о м г� v о с� � ао со ai �л о I � .ri � � � и о с� со �r � � v м с� rn г со ао м о м со Q и v г� v о ш со � � rn с� � и с� и о м м v м ш Е v ti о � � ао ш v с� с� м�л м м.п оо г�iЭ й tл U' i � U Q Е I и и f Q сг � °- �' ° ° -� � � � о fl- и У !� а с6 U � р � Qj с � J N � т Q[ ` ш � р� � з I ��� о ш и р и и � т F- � Q й � �� о Г -о Г � .� � о � о т�"' %� ш ш C° U_о т с� С� �°и � ш р с � аоо �, Ш и= � о� т`ш ш Ш ш s i.�- � N И С и г N � LЛ N С f2 ! ш и а С ш,�О ¢ u2S о25 � U �� Q С С � `о .и � � � гL ¢ � О (�D U И N � � .� т � ¢Ш' � �С О V (�О L L UJ и �� _� � гЛ т V О о т а CV Q f1 рр У.� с т=� ш о со т ОО U` т т 00 й�� И ш� о т� о о С� С� с� � � i(� ао с° с° т С� г и � � � � д. � I� ОО 00 � т N СО N и И � U U�..и� � о о ��° rn� г� с с оо гл °� о z й¢ С� �� с.�' n_ U о J Ш о� � v о о т О°- О О�<а � � rn s� N т� VJ 0 Ш�� -� � Ш в й о� а� т crn и и га U V с о.> Г о>. �. ° га св �- с т ш � � ��.> -� U_ и т� � а т т � д а ш о � а Ё Ё Ё Ё�� �' ° ш ��- к д� ш � д Ш д � д д со са ги со к к- гл о , с� г ш�= оо = �__= с� х= и и и и Ш Ш iL 5 С С С С С С С С С С С С С С С С С С С С С С .� й � � � � � � � � � � � � � � � � � � � � � � �-' а Q n. в. Q Q в п а Q ci гi Q. Q ci в ci ci n_ а ci n. Q J �5 '� '� '� '� '� '� '� '� 'S '� '� 'S '� '� -� '� 'S '� -� -� '� (� 6' СТ LT СТ О° СТ i5 cJ' LT 6 6 О" 6 6" 6 LT CS' LS LT LT LT СТ' N Ш Ш Ш Ш Ш N N Ш Ф N N N N N N Ш N Ш N N N W� Ш Ш Ш Ш Ш Ш N Ш N N Ш N N Ш Ш Ш N N Ш N Ш N V U U U U U U U U U U U U о U U U U U U U U � � � � � � � � � � � � � � � �- � � � � � � � о о о о о о о о о о о о о о о о о о о о о о F � � � � г � v_ �r <г Ш V ш � о о о о о °D °O CO и rn rn rn и �t v v � т � а р� j о о о о о N о о о о м м М м м = g€ г- г� г�. г= r- г=- rn rn rn rn rn о� ао z Z Z а rn иS� rn rn О г Z "� С� О о о о N N N N N Ш � Ш � � � j � г� ш � ш � j С о [ � а а-а а а а а а а а ` 1 Q' � ш ш ш_ш ш J-� __� �� f �_ ��Ё .� .� .� F сиi сиi си.� _си.� си.� о о о о о о�! о и и и и Q - 'й � � .� � � �с �с �с� г_ �с � >- >- >- >- >- ` � t .�с � � г � V' V v v' V' V 1 V и и и и � � .о -� .� .т .� .т О О О О О и и и и и и и �` �`' ` •с �• ц� � � о � т � N Ш N _Ш N U с� с� с� U г.� с� � � � � г О J ������ Ш Ш Ш Ш Ш О О О О О О О Ш Ш�- � ¢ а Q � с..� с� с� с� с� � � � � � � � � � � � � � U Uг � г О � � F- F- t-° F-- Н о о о о о ш ш ш ш ш ш; ш¢¢¢¢ � и а � � д cs с� сз с� сз сз сз о о с� с� с� о сз сз с� о с� с� сз сз с� Ш й V � о � с=> с=� с=.> с.=.� cz.> с.�.> cs�" � � v � с.=.> � � � с.=.> с=.� с=i v � с=.> с.=.> а �`� у` оо оо оо оо w ао rn rn rn о� и и_rn rn и_ и_ rn_ rn о� rn и_ и и `° �' ' J � О и у о-_ -' °-� `-` г`- `в5 rn й й rn о`о °v `v `v г- rn rn`и° rn I QСΡ ��= � N М М М М М О 0 О О О О r г г r г О^�-, N N N N С и 7� � Г- I`^- i",-, f^- h- Г+ г _ .- .-. г °-. --' -�-., т � cV М CJ М М ct а 'п с_> Э О о о О о О О О о о о о О о о О О о О о о О = г пrn 0 к` °: 1[ F- � Q _ iL Q о £ _ _ _t _ _ � �`1 � о о поi N N N N N N N N �� ш со ао со оо � � оо ао оо � ео �� N v �r v v v v v v v v v � - - - - - - - о в� rn й й й й й й й й rn ш оо оо со � т оо ао со м со т и ш и и й ш со и ш и ш ш v cv с� с� с� с� с� с� cv с� пi cv �' :✓ � га 3 С� и � О О N N N N N N N N N О V (О СО 00 м е0 и N 00 аО аО а0 00 � N V' V' 'д' V V V �У � V V V С � � .- s- � � с- � � �- �-- � О б) О) о о о о о о о о о (О СО СО а0 о0 Ф W 00 о0 о0 а0 о0 и и и и и и и и и и и и � N N N N N N N N N N N И _ и М N N � � О М О б) � N_ V' � СО М м N N М М М N N М М � О О О о О О О О О О О О �% 1� r f� 1� 1� f� 1� 1� 1� 1� 1� м М М М М М М М м М м М i и �t � V �t V � С д' V' V V Ш О О о О О О О О О О О О � М о i� N м О и '[У СО о N � т т т т т т т т т т т т � с� с� с� U с� с� с� U с� с� с� с� � м м м м м м м м м м � м т т т т т т т т т т т т � � � � � � � � � � � � � �- � F- F- � � �-- � �- � � � о = _ _ _ _ _ _ = г = _ _ и ¢ а ¢ ¢ ¢ ¢ ¢ Q ¢ Q ¢ ¢ � о а Й О U U U U U U С� U U U U U Q 2 � � � � � � � 0 � � � � о_ б� о_ о_ о _о _о _о о_ о_ о_ о_ д � и О О О О О о О О о О О О о сС N N N N N N N N N N N N 'С М М М М М М М М М М М М w � О О О о О О О О О О О О ❑ L2 о о о о о � о О) � � � б� И � г � СО (П М и 1� ОО CD V и м N ь- О N N о о б) О oJ о f� 1� д д ы 1� (О О) о о О о о О о о � д � м о м М со со со t� со ш � cfl со �' с� и и rn со оо оо оо ео т ео оо ао ��� � М М М М М М м М М М М М ~ С Z U U О� о о О) о о о о О) W О� о г ш а � -о -а � � а -а -о а �в -а �а о � � � и � И � И и И _� И ш � � � �� � � �� �� � �� �� � � � � � � � � :� � � � � � ш � � 3 3 �3 3 �3 3 3 �3 3 � т гц г� т т са т т с� т со св си т т �а т т �а т � т со т т ш у � � � � � � � � � � � � F- - - �а �v �а т с�,ъ � �,в г�,а �п т �а т 3 w Q- о о о о о о о о о о о о t� Q- >+ �. Т Т Т Т >, >. >. >. Т >. � О О О О О о О О О О О О 0 о И F- F- Н 1- � � 1- � � � 1- Н г .. а а v со � оо со v � и о и м гО '� и v v оо о и г� оо � r и о о и и v о � v Г и и м м а г v м м �r и и М и v с� Q � д й й й � °и °и й й й °и й й � и � о о о о о о о о о о о о �п� � о 0 ❑ ❑ О � � 0 � � � � L о С� С� С� С� С7 С� С� С� С� С� С7 С� �� и ш с� с� с� с� с� с� с� с� с� с� .. о v г�а� а ш � Q а � г J п � с � � ш ш �� т �.�' � � J � � � � � � � J .� � � ���� С) О t]. С Q Q Q Q Q Q Q Q Q Q Q Q О С9 �� й w �L L о�'о ° °' й й й й й ш ш ш й � Q �� �� � � й� и со со и и и и и и и и и д 1- ш Q И д д С� С� С� С� С� С� С7 С� С� С� С� С� � О � ш . -п = 0 � � � � � � � � � � � � � т с � а�._'.О ��i о � � � и г � и � а � с� м v и ш г- о� и о cv шг•с д�и Е Q к ~ г Q � i,_ �' �'' -:―。：胞：