RWANDA URBAN DEVELOPMENT PROJECT FINANCIAL AUDIT REPORT !For the year ended30.7une 2019 TABLE OF CONTENTS 1. INTRODUCTION............................................................................................................2 2. STATEMENT OF MANAGEMENT RESPONSI LITIESS..........................................4 3. REPORT OF AUDITOR GENERAL ............................................................................. 5 4. CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2019 ..................................................................................................................................7 Office of the Auditor General of State Finances 1 1. INTRODUCTION I.1.Project information Name Rwanda Urban Development Project (RUDP) Agreement/ project IDA Credit number 5784-Frw Number Implementing Budget Ministry of Infrastructure (MININFRA) agency Strategic Goals/ 1. Provision of basic infrastructures in 6 secondary cities Objectives of the through strategic identification, selection and project implementation of investments. 2. Promoting inclusive cities through effective approaches to unplanned settlement upgrading. 3. Developing the technical capacity of District government to adequately manage, operate and maintain basic infrastructure. 4. Support District to create the enabling environment for Local Economic Development (LED). Project components The project's components include: (i) Provision of basic infrastructures in 6 secondary cities. (ii) Upgrading of unplanned settlement in the City of Kigali. (iii) Technical Assistance for sustainable urban management (iv) Support for project management and coordination Outputs of the project 1. Enhanced connectivity within the 6 secondary cities and upgrading area of the CoK 2. Improved drainage systems 3. Facilitating the creation of more off-farm jobs 4. Enhanced efficiency gains due to improved institutional support for urban management 5. Enhanced living condition for residents through the upgrading of 86 ha unplanned settlement in the ColC 6. Potential health benefits due to reduction in the incidence of shocks associated with flooding and diseases through improvements in drainage systems Current situation of The construction of phase I project of 28.3 Km asphalt road and the project 13.3 Km across all secondary cities were completed during the first quarter of FY 2018/2019. The detailed engineering design of phase 2 projects for 46 Km for secondary cities is also completed and publication of tenders will be initiated in the l" quarter of FY 2019/2020 Funding Source Amount In Exchange rate Amount in USD Frw World Bank* 95,000,000 761.567677 72,348,929,315 Government 5,000,000 761 567677 3,807,838,385 (counterpar) _ Total 100,000,000 _76,156,767,700 Office of the Auditor General of State Finances 2 *: Loan agreement No. 5784-Rw signed on 06 April 2016 between the International Development Association (IDA) and the Government of Rwanda represented by the Ministry of Finance and Economic Planning. Implementation 5 years (From 13* July 2016 to 30dh June 2021). period (Duration) 1 1 1.2. Management of the Project The management who held office during the 12 months period to 30 June 2019 was: Name Designation Patricie UWASE Permanent Secretary/Chief Budget Manager) MININFRA Laetitia NKUNDA Director General/LODA/Chief Budget Manager George MUNYANEZA Project Coordinator/RUDP Dismas NKUBANA SPIU Coordinator / LODA 13. Principal activities The main activities of the project include: * Providing basic infrastructure through strategic identification, selection and implementation of investments. * Promoting inclusive cities through effective approaches to unplanned settlement upgrading. * Developing the technical capacity of district governments to adequately manage, operate and maintain basic infrastructure. * Supporting Districts to create the enabling environment for Local Economic Development (LED). Office of the Auditor General of State Finances 3 2. STATEMENT OF MANAGEMENT RESPONSIBILITIES Article 66 of the Organic Law N* 12/2013 of 12/09/2013 on State Finances and Property requires budget agencies to prepare and submit to the Ministry annual financial statements in a period of one month from the end of the fiscal year and submit their annual financial statements to the Auditor General of State Finances not later than 30g' September of the following fiscal year. Article 19 of the Organic LawN0 12/2013 further stipulate that the Chief Budget Manager is responsible for maintaining accounts and records of the budget agency, preparing reports on budget execution, managing revenues and expenditures, preparing, maintaining and coordinating the use of financial plans, managing the financial resources for the budget agency effectively, efficiently and transparently, ensuring sound internal control systems in the budget agency and safeguarding the public property held by the budget agency. In the context of RUDP, each Chief Budget Manager of Implementing Entity is fully independent and accountable for maintaining accounts and records as well as the truth and fairness of the state of the financial affairs of his/her Institution based on to consolidate this report, as per the Organic Budget Law. These consolidated financial statements have been prepared based on accounting records , financial reports and representations from the chief budget managers of the various RUDP implementing agencies to the Permanent Secretary of MININFRA that; * The Chief Budget Manager accepts responsibility for the financial statements, which have been prepared using appropriate accounting standards applicable to Public Entities as defined by Article 99 of the Ministerial Order NO001/16/10/TC of 26/01/2016; * The individual financial reports from implementing agencies have been extracted from the accounting records of the respective RUDP implementing agencies and the information provided is accurate and complete in all material respects; * The chief budget managers have taken due diligence in ensuring that the underlying accounting records have been properly maintained and may be relied upon and that adequate systems of internal financial control and controls to safeguard RUDP assets at each respective implementing entity have been put in place; * RUDP funds have been used exclusively for RUDP activities in line with approved work plans and budgets. As Permanent Secretary of MININFRA, I accept that the consolidated financial statements are in conformity in all material res dividual accounting records and financial reports submitted by Chief Budge P implementing entities. Signature: Eng. UWASE Patride MININFRA Permanent Secreta Manager Date: 1 10 Office of the Auditor General of State Finances 4 3. REPORT OF AUDITOR GENERAL REPORT ON THE FINANCIAL STATEMENTS Eng. UWASE Patricie, M[NINFRA Permanent Secretaryl Chief Budget Manager 3.1 Opinion As required by Article 165 of the Constitution of the Republic of Rwanda of 2003 revised in 2015, and Articles 6 and 14 of Law No 79/2013 of 11/09/2013 determining the mission, organization and functioning of the Office of the Auditor General of State Finances (OAG), I have audited the financial statements of RUDP for the year ended 30 June 2019. These financial statements comprise of the statement of financial position as at 30 June 2019, the statement of revenue and expenditure, statement of cash flows and budget execution report for the year then ended and a summary of significant accounting policies and other explanatory notes. These financial statements are set out on pages 7 to 21. In my opinion, the accompanying financial statements give a true and fair view of the financial position of RUDP as at 30 June 2019 and of its financial performance and its cash flows for the year then ended in accordance with the guidelines provided by Ministerial Order N* 001/16/10/TC of 26/01/2016 relating to financial regulations and Organic Law N* 12/2013/OL of 12/09/2013 on State Finances and Property. 3.2 Basis of opinion I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAls). My responsibilities under ISSAls are described in section 3.4 of this report. I am independent of RUDP and have fulfilled my ethical responsibilities in accordance with the ethical requirements that are relevant to my audit of financial statements of public entities as determined by the Code of ethics for International Organization of Supreme Audit Institutions (INTOSAI). I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion 3.3 Responsibilities of management for the Financial Statements According to Organic Law N' 12/2013/OL of 12/09/2013 on State Finances and Property, management of RUDP is responsible for keeping accounting records and books of account, and preparation of financial statements in accordance with the financial regulations prescribed by the Minister in Ministerial order N* 001/16/10TC of 26/01/2016 relating to financial regulations. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the RUDP's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless Government either intends to discontinue operations of RUDP. Office of the Auditor General of State Finances 5 3.4 Auditor General's responsibilities for the audit of the financial statements My objective when conducting an audit is to obtain reasonable assurance about whether the 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 my opinion. Misstatements can arise from fraud or error and are considered material if individually or in aggregate, they could reasonably be expected to influence economic decisions of users taken on the basis of these financial statements. An audit conducted in accordance with ISSAls requires an auditor to exercise professional judgment and maintain professional skepticism throughout the audit and involves: * The identification and assessment of the risks of material misstatement of the financial statements, whether due to fraud or error; design and perform procedures responsive to those risks and to obtain sufficient and appropriate audit evidence to provide a basis for the auditor's 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 controls. * Obtaining 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 purposes of expressing an opinion an the effectiveness of internal control. * Evaluating the appropriateness of accounting policies used, the reasonableness of accounting estimates made by management * Concluding on the appropriateness of management'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 RUDP's ability to continue delivering on its funding objectives within the project duration as well as evaluating the presentation of the financial statements. * Evaluation of the overall presentation, structure and content of the financial statements, including disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieved fair presentation. B b i A . .... ........ 2019 Office of lte A uditor General of State Finances 6 4. CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2019 4.1. CONSOLIDATED STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED 30 JUNE 2019 Description Notes 12 months to 12 months to 30 June 2019 30 June 2018 Frw Frw Revenue Other revenue 1 223,175,620 335,436,849 Net operating revenue 223,175,620 335,436,849 Loans and borrowings Proceeds from borrowings 2 11,948,610,581 15,333,111,817 Total revenue (A) 12,171,786,201 15,668,548,666 Expenses Use of goods and services 3 2,218,083,151 1,507,825,440 Total operating expenses 2,218,083,151 1,507,825,440 Capital expenditure 4 9,709,078,978 13,977,229,447 Total expenses (B) 11,927,162,129 15,485,054,887 Surplus (C-A-B) 1 244,624,072 183,493,779 The notes set out on pages 11 to 21 form an integral part of the financial statements. Office of !he Auditor General of State Finances 7 4.2. CONSOLIDATED STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30 JUNE 2019 Description Notes Balance as at Balance as at 30 June 2019 30 June 2018 Frw Frw Financial assets Bank balances 5 5,561,927,691 5,317,303,619 Net financial assets 5,561,927,691 5,317,303,619 Represented by: Accumulated surplus 6 5,317,303,619 5,133,809,840 from previous years Net surplus for current 244,624,072 183,493,779 period Total closing balances 5,561,927,691 5,317,303,619 The notes set out on pages 11 to 21 form an integral part of the financial statements. Office of the Auditor General of State Finances 8 43. CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2019 Description 12 months to 12 months to 30 30 June 2019 June 2018 Frw Frw Cash flows from operating activities Other revenue 223,175,620 335,436,849 Operating revenue Total cash receipts from operating activities 223,175,620 335,436,849 (A) Payments for operating expenses Use of goods and services (2,218,083,151) (1,507,825,440) Total payments for operating activities (B) (2,218,083,151) (1,507,825,440) Net cash flows from operating Activities (1,994,907,531) (1,172,388,591) C=(A+B) Cash flow from investing activities Purchase of capital items (9,709,078,978) (13,977,229,447) Net cash flows from investing activities (D) (9,709,078,978) (13,977,229,447) Cash flows from financing activities Proceeds from borrowings 11,948,610,581 15,333,111,817 Net cash flow from financing activities (E) 11,948,610,581 15,333,111,817 Net increase in cash and cash equivalents 244,624,072 183,493,779 F=(C+D+E) - i Cash and cash equivalents at the beginning of the 5,317,303,619 5,133,809,840 year (G) Cash and cash equivalents at the end of the 5,561,927,691 5,317,303,619 year H=(F+G) I I I The notes set out on pages 11 to 21 form an integral part of the financial statements. Offie of the Auditor General of State Finances 9 4.4. CONSOLIDATED BUDGET EXECUTION REPORT Description Approved Actual Variance Performance budget (%) Frw Frw Frw D B/A*100 A B C=A-B Revenue Other revenue - 223,175,620 (223,175,620) Proceeds from 14,280,468,862 11,948,610,581 2,331,858,281 84% borrowings I Total revenue 14,280,468,862 12,171,786,201 2,108,682,661 85% Expenses Use of goods and 3,141,550,154 2,218,083,151 923,467,003 71% services Capital expenditure 11,138,918,708 9,709,078,978 1,429,839,730 87% Total expenses 14,280,468,862 11,927,162,129 2,353,306,733 84% The notes on pages 11 to 21 form an integral part of these financial statements. Explanations for variances: * Use of goods and services: Some of the contracted consultancy services were not completed on time * Capital expenditure: The consultancies for phase 2 projects were completed towards the end the year ended 30 June 2019 This affected the budget consumption The financial statements were approved by RUDP management and were signed on its behalf by: Signature Date GATOYA Javan 4/i Accountant NZIRWANABAKE Fidele Finance Manager MUNYANEZA George Project Coordinator R4sr UWASE Patricie 1--a- L2 .2 Permanent Secretary F1 '71 Office of the Auditor General of State Finances 10 4.5. NOTES TO THE FINANCIAL STATEMENTS 1. Accounting policies a. Basis of preparation The financial statements have been prepared in accordance with the following policies, which have been applied consistently in all material aspects, unless otherwise indicated. However, where appropriate and meaningfld, additional information has been disclosed to enhance the usefulness of the financial statements and to comply with the requirements of article 66 of the Organic Law on State Finances and Property: Law No. 12/2013 of 12 September 2013 and Ministerial Order N'001/1 6/1 O/TC of 26 February 2016 relating to financial regulations. The financial statements have been prepared based an a modified cash basis of accounting, except where stated otherwise. In the context of Ministerial Order N*001/16/10/TC relating to financial regulations, the modified cash basis of accounting means financial transactions which are recognized in the books of account as follows: 1) Generally, transactions are recognized only at the time the associated cash flows take place; 2) The expenditure on acquisition of fixed assets is not capitalized. Thus fixed assets are written-off on acquisition and the wear and tear (depreciation) of those assets is not recorded in the books of account; and 3) Prepaid expenditure/advances are written-off during the period of disbursement. The recognized "modification" is as follows: 1) Invoices for goods and services which are outstanding on the date of the closure of the fiscal year are recognized as liabilities for that specific fiscal year; 2) Loans and advances are recognized as assets/liabilities at the time of disbursement and related interest is recognized only when disbursed. Interest payable on public debt is accrued; and 3) Book balances denominated in foreign currencies are converted into the Rwanda Francs at rates of exchange ruling on that date issued by the National bank of Rwanda. The associated exchange losses are recorded as recurrent expenditure while the exchange gains are recorded as recurrent revenue. b. Basis for consolidation These consolidated financial statements are prepared using individual accounting records and financial reports prepared and submitted to MININFRA by RUDP implementing entities and are based on reported results from those implementing agencies. The transfers from LODA to the secondary city districts and city of Kigali were eliminated at the consolidation level to avoid overestimation of revenue or expenses. c. Reporting entity The financial statements are for Rwanda Urban Development Project (RUDP). Office of the Auditor General of State Finances 11 d. Presentation currency The financial statements are reported in Rwanda Francs. e. Revenue * Other income Other income includes gain on foreign currency exchange. It is recognized when realized. * Proceeds from borrowings Borrowings include external loans received from development partners f. Expenditure Expenditure is classified according to major categories in line with Ministerial Order NO001/16/10/TC of 26/01/2016 relating to Financial Regulations. The main categories of expenditure are use of goods and services, capital expenditure and transfers to other reporting entities. Apart from points of modification which are mentioned clearly in the Ministerial Instructions, expenditure is recognized when payment is made and is modified to include all outstanding payments before the end of the year. g. Cash Cash comprises bank balances. h. Foreign currencies Transactions denominated in foreign currencies are translated to the Rwandan Franc at the rate of exchange issued by the National Bank of Rwanda (BNR) applicable for the dates of the transaction. At the balance sheet date, book balances denominated in foreign currencies are converted into Rwandan Francs at the exchange rate ruling on that date as published by BNR. The associated exchange losses/gains are recorded as expenditure/ income in the books of account. 1. Other revenue During the 12 months to 30 June 2019, other revenue was made of foreign exchange gain as detailed below: ID account Description 12 months to 12 months to 30 June 2019 30 June 2018 Frw Frw 145 Gain from exchange rate 223,175,620 335,436,849 1 Total 223,175,620 335,436,849 Office of the Auditor General of State Finances 12 � ао voo �а�ти nma�Daa твf N мтсV .-�мQа� г�аа-�ти rн а+ймм� у йй�и �ооег�ттОСг+t�тиеrт� ат�дьдt� �` � [� м оо м iгь r м гч е ai оо о� ri и �о е*i е� -+ ьо о д г.��ао�оa а�рΡ �oмmnmomS��,c� ло,мгцv� �j оа�f rZ�пО�ОCV 01елv�-о�тт�G-е+ У--иС�О�� ' � о нг:оа��ие+'гчаСитмс' 't�oVьрΡ7 дммтQ _= 1у �"� 4 v'ь ^+ �D N� ��Г1 � ��� N r еNл� � О� и О ь�„ - fц N �"� � l.i�i. е О� � О О о О О о О О О О О О О О а О С о Ф о О о � ,,,� _ С � о С �'7 7 � i � ь � 6 � й е �гi�rп���"����nrлr�►�e� е�е-�г�г`! а r��й� ат�`н��n�$wетл �N �$s�+�c7 sв �по м•»м�аN г�ао.-•rV д� � д �ао«..о�r4+Ф тS•.•�дмQт Qг�4ti aoe�aa�oQ т N IЛNQV9tiDQ�0 Q►C-t'�EONC.-� (уΡ�Г'� l+См � в0 �V f*f f�1 м м м�Т N��[� �� т И У'1 N N N М м ны т таоаатттт�тао�тт аот oaaoWOOm � � д г� о$�а+гчв�о►мn•�,t�t�а�слтгл �r,t�oи� иry ryaqпr{и--�+а-�-»�h--� t��апо� ~ ь. д+ n.�C�мA�CCVmaaNt�м�o мС��а � v���ооиаомг� •-•�ма+оо.,наri г��гьа�v�о �, ^-иимгtос"-тс�,• оrм �o�amv aмr:�v Q+ � о;о,рΡrгуΡ е�ёеи�а"итг.�е�СΡ� .•ми ьQ' мiQQ�a'и �"'� r �в �--� N�О R`l о г+ СО О f� et �О О� N О�О О о0 25 а ��i 4 N м L1 F У'1 N7 [*� �Я Т�'' О� V'' 41 Q N n� � ,..,N� w 4 � �у � д � v � ry r[ ��Qa'^�,ry т�гу � = а vi�°у`�$ь,NOqv�ir�aa�_��_v_�гт�,м_°� �мQаа д О - Ci О r�I о� гл О�о lV т оо N t� м�С а� г� ['['� Q W �t ��О �О О у'1 т м[� �г1 � м С� т.-. и ri и� Q о�гf w, �+ и и м n�д L" :^• в0 N б� м� tO rD т� � Oi Oi О м рΡ 1О О V� �о 1г'ь 00 C�i г�рΡ� •-• гл �+'11рΡ � •-• CV ~О N о� т о l+ Q�С а� N G�С1 G т С "д с q�л` N миt+м r� ме г� о+м+о+Q д ,� j�l ,!; а es � - -, � � - •» N гn оо .� о т ,-. � � �� � г�лr�г- ,Ф � о � г-. .. гл о о о о о �р 0 г_t�[�с+аоо�о�т_а�от_т_ тт_т_ттаут_ С��ФС i:I � � I � 1 � � � 1 1 � 1 � � i � 1 ��, � в✓ �в �� О �о' �м�=дмq�4йе4с44ьа'дg�,�� мv�iJй дrR; � � маемо�NNон�-..о.• ^ мr �о � �� ��w�� Q�вГl� �� = ���+�+�.oesmmm тттертеро4т ооооо � � : : ; ^ ; ^ � � ; � � ; � � С � � С С .� те�е5_N нммьn�n�пи�Ь+Ь�b �та�а«.. 4`'� '7 �.-� r�.+ о Q е� о о С; Q С� С� о f`Т Q Q - Ci � � н а�тм�о�пnм�j�п т t� ���...^ fi �'' мoмNгvoNNONO-�^-м- гч С � � �� Ci п_�_и_�ос�аоС�о-�уΡ м�v� ьо�►трΡ� Q- N�� :; �/j +-+ N N N tV N N N N ri1 tV С Ф 4 о О � � О Сд©r�oa000oooOOOOOO у ооооо � М� о о о о о о о о о о о о о о о о о z г z� z pQ v �� �iZZ��z�4ZZZZZ:ZZ�ZZZ mi в ��< � .� �� ��ва � �д��а��а<а � 4 � а•� G � д о в с33333 а а 3 о ао до33333333333333333 ; ГгЭ � � � о р �����.т � �� � �� �'�'�'ы а ы � � д� � � сатгдоаттттwсоа�с�wг�оаадаа о �'� о'�'�'� z и '' � 'о 'ti 's7 'д "rJ 'xf -�t 'г7 'р 'о � 'v '� 'о 'v ^о 'о 'а F Ф ° � Q[�+ i�., � т G р о о`о о` `оТб б$�5 �`о `а `о `а о` `о о о� г��v�о�а� � � � � z� а,�33333333333333333и �33333 е � а. r- °7 ц� � � � в qG о '� � `� � � о: � ° V а�е � а °� ° � �nмNa��OereVnвtл -�о м Nм��� � и� � �о �с �о s3 c�i �о м сй .г о� м+•. й^'о�+м`��++млсчQ� �п tт�та�иtiео��ммi л и .+ аа ооооа а мNмwа.ммс�с�в� г� �оа �и�Отrv�о--о,лто�ттS► g`d�iй�ogi--�r о;,--v +ot�ma rsa:l:мQrr �л��игли е�иеемт�Vтт�аа�s��о� еSсё�п�ёмоn� тvимми тсц=+м ио+ имиС��оN0� меrо�о�о�сч-�qг�оа_v ооа�а т.-.ао +даоnмиеоаоN riv��oa+ �~о�лtЧлаое*i ��еоs•wои�ао,тм и.• ,-• .-� � т и о �л ^- rv ел t� ..� вг .. .r к� t� N м сЧ сл г� л v м а� т.. v r л и ео и с v-- ev а+ лгйммг� r�o[ц•-rиN�nf �д g +n еt�о+�ли мvv�eЧa�ao �д+мтbаОм cV тйи пt� г�лt�brн ь�oNrt�eaлim*s� елгл�м� ми м�дм �а аа.-игрΡ �т�г�Dт� СЛСвtУтг�иС�0 �eлaf�Ql^�� 4Фп�й4� � �О�'Э �C�GmO м�г�i�сё vсорио�оглоtiо�итт � о а`ётамоа`�д�ов�аа$о"'о ттттв�OOmenoanoo°�сев°�ветоеЯOот ��o��o�nm� е ае Ис�и �сb м�уΡ ФО�и�O м иииОл иN0---тО N гh С: ее и� � О� q г1 м ry�о о� Ф� т и2 v, г� г*! � О� v} в С� л и ry �G '�Т е+1 t+ С г*i N f� �D Oi N!� t� � eef т �D b N б ао О� о t� еп Oi С� иие+ иавQ nvилм «-таои �а ео-.�л�олс•�и � �� --+7n$a � «.a�a�Nt:$�cnat►C►� r►и �о.-•аомСм.t „у �ё ииi�ьл +nм airmr'тммс-- еём йс�ои�а�аiv о �ni а�$; �-мгv�оеи rе+��си�о� � �+ мг+и•-t:� �г+Nгvм е � r � � м рр г�i -- v г�7 �о сvтиа+и ьоьрΡ мсV оо►и�смv иииал исчо•-•.•та '~ г.�аомС:ти�.�.о �е1�,мrv�еа�о~оти�елг� �+ o�иqa�t�иrt О �о � �л t� о м ni �i � �о а� rti t� л-� т т �с nf о т ai е� м а+ о+ т.у �--� ил$и г+vилмрΡ �гvои��а-•т т...ь$�олrчи �Qi: а MZo ..C�a+N�;o�dmлt�ve+kи �о.+тмФrti� А �о иvi•-�a имW о►с�тt�тглглФ ем йа�и�аiе+� W � тг,� емл'мм�nb[�ю����д� ,�r ь -� гi -- � м .. r+ FT� :; 4 ее т_ n_ ор т р4 ао т_ т_ т_ оо т_ т_ т_ о_� а� а� а� а� о_� а� т_ т_ т т_ т_ w_ р� � С а О О О р [S о 4 о о о б О О О О О О С G Ф G О О О сс_С�iс�Сс �vс�ч с�v�Ч�Ч сСсс �v сс�ч сс�ч с •-• .�с�м и� а3 с3�е�г3г�м�ио�й лw r3o.-.ni � ��a����w г1о. �nlnQë �q�мтё иь�д ��+3�ла оо� �о _ � ��� Гi N�- О�-+ О� о О� N С� о+-� N N N -+ О-� N N w т_т_аот_еоаеает_ тт_т_т_т_еоа_�о�гло_.а�о.а� т_т_т_т_ооаоц� � {? 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