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HomeMy WebLinkAbout21-Finance CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION ""~~"'~ T ~l vrliU" JJ -, Subject: From: Barbara Pachon, Director of Finance Receive and File the First Quarter Budget Update for the FY 2000-01 Dept: Finance Date: October 19, 2000 Synopsis of Previous Council action: 10/18/00 - Ways & Means Committee approved the First Quarter Budget Update for the FY 2000-01 and recommended the report be received and f1led by the Mayor and Council. Recommended motion: Receive and File the First Quarter Budget Update for FY 2000-01. ~~~- Contact person: Barbara Pachon. Director of Finance Phone : ext. 5242 Supporting data attached: Yes Ward: FUNDING REQUIREMENTS: Amount: N/A Source: (Acct. No.) (Acet Descriotionl Finance: Council Notes: Agenda Item No. ~ 1/11tJ1/)D CITY OF SANBERNARDINO FINANCE DEPARTMENT INTEROFFICE MEMORANDUM TO: Ways and Means Committee ; / //- FROM: I ,. Barbara Pachon, Director of Finance ,If.'! I, /' SUBJECT: FY 2000-2001 Budget Report DATE: October 16,2000 COPIES: Mayor Valles; Council Members; Fred Wilson, City Administrator; Department/Division Heads Attached, for your review, is the first budget update report for FY 2000-200 I. The report covers the three-month period of July through September. Included in this budget update report are the revenue, expenditure, overtime, personnel and vacancy reports compared to the approved budget. As in the prior budget updates, each report has been color coded for easy reference. Below is a summary on each attached report. The first report (White) is an updated summary for the General Fund for FY 00-01. This report reconciles the current updated FY 00-01 budget back to the original approved FY 00-01 budget. As of September 30, 2000 there is $1,921,192 of unappropriated and undesignated balance in the General Fund, The second report (Blue) is an update on revenue collections for FY 2000-2001. Through September 30, 2000, we have collected 16.8% of budgeted revenues, which equals $13,407,574. At this same time last year we had collected $12,810,162 in revenues which is 15.9% of the actual amount of revenues collected for FY 1999-2000. The third report (Pink) is the regular expenditure report by Department. Department expenditures through September 30,2000, are $20,028,674 or 23.2% of the budget. At this same time last year we had expended $18,526,622 or 23.5% of the actual amount expended. Assuming Departments were going to spend all of their budgets and in equal monthly amounts, 25% of their budgets should be showing expended by September 30, 2000. The fourth report (Yellow) is the overtime report by Department. This report indicates the amount of overtime budgeted by each Department compared to the actual amount of overtime paid. As in previous years, the Fire and Police Departments are the largest users of overtime. The summary report at the bottom of the yellow page indicates the total personnel expenditures for public safety. This report does not include all of the Charter Section 186 salary increases or the budget amendment that was approved by the Mayor and Council. These will be included in the next report. The fifth report (Purple) is the personnel report by Department. This report indicates how much in total personnel (salaries, benefits, overtime, etc.) has been expended compared to the approved budget. Ideally, 25% of the personnel budget should be expended at September 30, 2000. The sixth report (Green) is the vacancy report. As in the past, this report indicates salary savings generated in the General and Non-General Funds. Salary savings generated by Public Safety Departments (Police and Fire) are not reported as it is anticipated any savings generated will be used to cover overtime costs in these Departments. Please let me know if you have any questions. CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES FISCAL YEAR 2000.2001 GENERAL FUND APPROVED, If C~~RY.9..YE~~I':' ~'UP,!?ATED" .BUD,GEJi1 BUD AMENDMJiSI ";-,' ;j BUDGE'J1 ...., ,-,' EY 00-01" .;" ,,".'. '""',""ri' ',- Y~'FY\'00~1: ,~.. " .. lI2.. I'D,BAL,CHANGE - "" "",,' ESTIMATED,REVENUE~~~~"~} ~.~~'i;C:C ,- < ..,-, ..~"'~ V~'" ~lif:i"" ."....,.. ,.,- ','-.'- "''::-'.''''' ",,", ~.J.: .,::<. Property Taxes $ 7,285,000 0 $ 7,285,000 Other Taxes 44,533,900 0 44,533,900 Licenses & Permits 5,364,000 75,000 5,289,000 Fines and Penalties 665,500 0 665,500 Use of Money & Property 1,210,000 0 1,210,000 Intergovernmental 13,775,300 720,600 14,495,900 Charges for Services 2,885,100 0 2,885,100 Miscellaneous 3,056,000 0 3,056,000 Total Estimated Revenues $ 78,774,800 795,600 $ 79,570,400 Total Transfers In $ 6,856,000 0 $ 6,856,000 TOTAl:: ESTIMATED FUNDS AVAILABLE., tJ:~ .1:' ''=u $ 85,630,800, !::"l~~~d\~~J95,600 .$:;I1:J~86,426;400. ESTIMATED EXPENDITURES ";~,1f~:;"\" ~. ,,' ~> ;,/;., '"i~.),' i~1 Cia7'~~'i..~1"~_1~~ Mayor $ 1,018,300 $ - $ 1,018,300 Common Council 417,300 9,900 427,200 City Clerk 890,400 115,900 1,006,300 City Treasurer 18,300 0 18,300 City Attorney 1,886,100 0 1,886,100 Code Compliance 2,504,500 734,500 3,239,000 General Government 3,505,500 124,500 3,630,000 City Administrator 518,300 0 518,300 Civil Service 279,900 0 279,900 Human Resource 394,400 0 394,400 Finance 1,188,400 8,400 1,196,800 Development Services 6,672,700 48,900 6,721,600 Fire 18,128,900 0 18,128,900 Police 36,145,800 97,500 36,243,300 Facilities Management 3,521,200 77,000 3,598,200 Parks, Recreation, & Comm Service 4,881,200 33,600 4,914,800 Public Services 3,056,200 55,000 3,111,200 Total Estimated Expenditures $ 85,027,400 $ 1,305,200 $ 86,332,600 Total Estimated Expenditure Savings $ (1,200,000) $ - $ (1,200,000) Total Transfers Out' $ 3,608,000 $ 10,700 $ 3,618,700 TOT AL"ESTIMA TED DEDUCTIONSJ.~:;.,"f " 'ii, $ 87,435,400 $, " 1,315,900 $1'" ',88,761,300 IEXCESS (DEFICIENCY, )'AVAILABLE~i\''''Jf.'' IESTIMATED BEGINNING FUND BALANCE' IESTIMATED ENDING FUND BALANCE IBUDGETEO;RESERVE .. . 'I $ (1,804,600)1 $~ ~ (520,300)1 $""!,f'w(2,324,900)1 1$,8,763,600 I $, 2,<<1,4921 $ ",11;205,0921 I $ 6,959,000 I $ 1,921,1921 $ 8,880,192 I 1 $ 6,959,000 I $ , j ~ ',,.. ",..;';,l $i,.','" " 6,959,OOo'l , I lBUDGET.; EXCESS I (DEFICIENCY) J~;-, '.'" '.' ,," I, $...zJ""~ii,.,c.1 $ -.: 1,921 ;192 , $4;o.i~i 1,921; 1921 'The change in the beginning fund balance is made up of $1 ,896,792 of additional balance from FY99-00; $1,231,300 of expenditure carryover; and $(686,600) of revenue carryover. "The budget reserve is $2,500,000 from FY 98-99; 51,627,400 from FY 99-00; and $2,831,600 from FY 00-01, CITY OF SAN BERNARDINO FISCAL YEAR 2000-2001 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2000 ACTUAL JUL - SEPT % DESCRIPTION 1999-2000 1999-2000 COll PROPERTY TAXES 4001 Current Secured 6,189,823 - 0,0% 4002 Current Unsecured 416,816 - 0,0% 4003 Prior Taxes 397,955 - 0,0% 4006 Supplemental 107,374 - 0,0% 4005 Other 103,443 - 0,0% Total Property Taxes 7,215,411 - 0,0% MAJOR REVENUE SOURCES 4221 Sales Tax 24,750,545 4,523,691 18,3% 4224 Utility User Tax 15,347,578 2,791,975 18.2% 4603 Motor Vehicle 8,980,522 1,422,837 15,8% 4670 EDA Reimb, - CDBG 1,573,694 368,321 23.4% 4670 EDA Reimb, - 20% 566,988 - 0,0% 4670 EDA Reimb, - Other 268,257 - 0.0% 4201/11 Franchise Tax 2,027,707 18,404 0,9% 4906 Water Fund Contr, 1,581,166 303,022 19,2% Total Major Revenues 55,096,457 9,428,250 17.1% CITY CLERK 4301 Business License 4,160,764 847,884 20.4% 4222 Transient Occupancy 1,954,536 286,938 14,7% 4303 Misc City Clerk 25,914 12,223 47,2% 4701 Election Filing Fee 6,972 8,519 122,2% 4707 Passport Fees 65,974 16,206 24,6% Total City Clerk 6,214,160 1,171,770 18.9% CODE COMPLIANCE 4421 Vehicle Abatement 2,215 36 1,6% 4733 Building Demolition 577,621 60,589 10.5% 4735 Release Pendency Notice 24,536 - 0,0% 4815 Weed Abatement 238,511 31,288 13,1% Total Code Compliance 842,883 91,913 10,9% FACILITIES MANAGEMENT 4420 Parking Citations 434,930 100,617 23,1% 4520 land/Building Rental 300,545 222,411 74.0% 4530 Parking Rental Fee 56,625 6,272 11,1% 4540-41 Vending Machines 9,850 2,675 27.2% Total Facilities Mgmt 801,950 331,975 41,4% BUDGET JUL-SEPT % 2000-2001 2000-2001 COll 6,300,000 - 0,0% 390,000 - 0,0% 420,000 - 0,0% 75,000 - 0,0% 100,000 - 0,0% 7,285,000 - 0.0% 25,215,000 4,701,567 18.6% 14,150,800 2,653,905 18,8% 9,200,000 1,680,172 18,3% 2,907,400 260,935 9,0% 40,800 - 0,0% 74,900 - 0,0% 2,045,100 18,221 0.9% 1,700,000 373,683 22,0% 55,334,000 9,688,483 17.5% 4,150,000 837,207 20,2% 1,960,000 348,350 17,8% 10,000 2,153 21,5% - - 0,0% 70,000 14,003 20,0% 6,190,000 1,201,713 19.4% 2,000 278 13,9% 400,000 36,897 9,2% 20,000 5,949 29.7% 200,000 26,752 13.4% 622,000 69,876 11.2% 575,000 133,904 23,3% 290,000 198,000 68.3% 70,000 6,272 9,0% 10,000 2,710 27,1% 945,000 340,886 36.1% CITY OF SAN BERNARDINO FISCAL YEAR 2000-2001 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2000 ACTUAL JUL - SEPT % DESCRIPTION 1999-2000 1999-2000 COLL FIRE DEPARTMENT 4880 EMS User Fee 627,649 156,256 24,9% 4881 Paramedic Reimb Contr 35,354 6,428 18.2% 4702 County Contract 250,000 - 0,0% 4450 Fire Citations 794 300 37,8% 4342 EMS Membership 23,104 14,679 63,5% 4336 Fire Code Permits 164,757 32,158 19,5% 4337 Fire Plan Check 28,329 1,286 4,5% 4339 Misc, Fire - - 0,0% 4615 Disaster Prep, Reimb, 21,350 - 0,0% Total Fire Department 1,151,337 211,107 18.3% PARKS & RECREATION 4864 Swimming Pool Fee 57,326 47,706 83.2% 4861 ProgrmlFacility Use 22,592 5,890 26,1% 4862 Park Energy Fee 14,158 3,840 27,1% 4863 Class Registration 13,003 3,710 28,5% 4705 Utility Collection 56,106 - 0,0% 4865 Non-Resident Fees 3,343 966 28,9% Total Parks Dept 166,528 62,112 37.3% DEVELOPMENT SERVICES 4304 Misc Permits 23,115 5,101 22,1% 4330 Building Permits 381 ,436 98,442 25,8% 4331 Mechanical Permits 211,278 58,711 27,8% 4333 Mobile Home Park 28,205 - 0,0% 4351 Street Cut Permits 11,073 1,189 10,7% 4352 Misc, LicenselPermits 29,312 11,397 38,9% 4360 Grading Permits 2,710 320 11,8% 4361 Construction Permits 37,571 29,137 77.6% 4362 On Site Permits 143,672 16,484 11,5% 4363 On Site Plan Check 63,783 7,368 11,6% 4710 Misc Planning 38,556 7,847 20.4% 4711 Planning Subdivision 40,042 14,207 35,5% 4714 Develp Project 93,330 32,348 34,7% 4718 Environmental 7,943 2,854 35,9% 4719 HUD Building Inspection 24,737 8,520 34.4% 4720 Planning Plan Review 50,966 9,211 18,1% 4731 Plan Check Fee 206,231 54,667 26,5% 4766 Building Permit Rev 1,826 479 26.2% 4780 Misc Public Work 16,596 5,440 32,8% 4782/4 PW Subdivision 36,189 - 0,0% 4785 Non Subdivision Str 9,309 - 0,0% 4790-6 Sig MainllEnergy 18,777 21,354 113,7% 4798 Storm Drain Utility 245,964 42,946 17,5% 4802 Str Light Energy Fee 6,146 - 0,0% 4810 Misc, Development Serv 6,751 - 0,0% Total Development Servs 1,735,518 428,022 24,7% BUDGET JUL-SEPT % 2000-2001 2000-2001 COLL 550,000 158,957 28,9% 35,000 6,428 18.4% 250,000 216 0,1% 2,500 500 20,0% 25,000 13,949 55,8% 175,000 31,895 18.2% 50,000 28,538 57,1% - - 0,0% 20,000 - 0,0% 1,107,500 240,483 21.7% 61,300 45,377 74,0% 23,000 5,038 21,9% 15,000 3,815 25.4% 15,000 2,343 15,6% 45,000 - 0,0% 3,000 934 31,1% 162,300 57,507 35.4% 23,000 5,974 26,0% 400,000 113,189 28.3% 200,000 49,518 24,8% 28,000 172 0,6% 9,000 3,803 42.3% 30,000 6,500 21,7% 4,000 1,598 40.0% 70,000 59,739 85,3% 130,000 106,875 82,2% 60,000 64,470 107,5% 30,000 7,585 25,3% 45,000 13,621 30,3% 110,000 27,189 24,7% 8,000 6,008 75,1% 30,000 3,840 12,8% 50,000 13,919 27,8% 175,000 36,222 20,7% 3,000 533 17,8% 18,000 6,646 36,9% 30,000 33,157 110,5% - 4,003 0,0% 30,000 - 0,0% 250,000 101,005 40.4% 10,000 7,092 70,9% 3,800 - 0,0% 1,746,800 672,658 38.5% CITI OF SAN BERNARDINO FISCAL YEAR 2000-2001 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2000 ACTUAL JUL-SEPT % DESCRIPTION 1999-2000 1999-2000 COLL POLICE DEPARTMENT 4215 Tow Franchise 304,120 97,580 32,1% 4305 Annual Alarm Permit 217,480 16,999 7,8% 4616 POST 135,206 - 0,0% 4741 Sale of Photos 90,580 23,247 25,7% 4743 Towing Admin, Fee 157,395 62,330 39,6% 4740-5 Misc, Receipts 772,805 176,632 22,9% 4747 False Alarm Fee 86,040 19,130 22.2% 4904 Drunk Driver Reimb 5,086 854 16,8% 4750 Investigation Fee 11,955 3,092 25,9% 4928 Booking Fee Reimb 16,843 3,530 21.0% 4911 Restitutions 7,597 2,674 35.2% 4746 Property Auction 7,592 - 0,0% Total Police Department 1,812,699 406,068 22,4% MISCELLANEOUS 4225 Sales Tax Safely 543,494 91,260 16,8% 4505 Interest Earnings 1,101,884 - 0,0% 4621 Booking Fee Subvention 689,066 - 0,0% 4622 ERAF Subvention 461,861 410,811 88,9% 4901 Misc, Other Revenue 418,775 19,292 4,6% 4912 Off Track Betting 157,493 39,554 25,1% 4910 Admin Service Charge 404,400 - 0,0% 4606 Homeowner Exemption 159,565 - 0,0% 4410 General Fines 132,343 8,314 6,3% 4223 Prop, Transfer Tax 315,131 - 0,0% 4671 SBIAA Reimbursement 106,064 15,418 14,5% 4922-26 Sale of Property 147,601 3,514 2.4% 4673 Water Reimbursement 196,145 - 0,0% 4625 State-Mandated Costs 405,381 31,248 7,7% 4903 Refunds & Rebates - - 0,0% 4619 Mutual Aid/Disaster Rem 180,220 6,080 3,4% 4905 Litigation Settlement 49,286 44,852 91,0% 4602 Trailer Coach License - - 0,0% 4607 Off-Highway Vehicle 3,634 - 0,0% 4924 Damage Claim Recovery 70,513 8,602 12.2% Total Miscellaneous 5,542,856 678,945 12.2% 1$80,579,799 1$ 12,810,162 I 15,9%1 TOTAL GENERAL FUND BUDGET JUL-SEPT % 2000-2001 2000-2001 COLL - 288,000 72,000 25,0% 275,000 24,438 8,9% 130,000 - 0,0% 85,000 24,811 29,2% 125,000 33,249 26,6% 525,000 177,809 33,9% 80,000 22,395 28,0% 5,000 1,835 36,7% 12,000 3,042 25.4% 15,000 4,719 31,5% 2,000 2,946 147,3% 7,000 - 0,0% 1,549,000 367,244 23.7% 550,000 101,472 18.4% 800,000 - 0,0% 690,000 - 0,0% 631,600 - 0,0% 100,000 1,713 1,7% 170,000 50,930 30,0% 385,000 - 0,0% 165,000 - 0,0% 86,000 9,291 10,8% 325,000 26,783 8.2% 89,000 15,695 17,6% 40,000 2,200 5,5% 223,200 178,000 79,7% 300,000 299,934 100.0% - - 0,0% 20,000 19,964 99,8% 25,000 41,791 167,2% - - 0,0% 4,000 - 0,0% 25,000 20,951 83.8% 4,628,800 768,724 16.6% I $ 79,570,400 I $ 13,407,574 I 16.8% I CIJiY OF SAN BERNARDINO FISCAL YEAR 2000-2001 GENERAL FUND EXPENDITURE REPORT AS OF SEPTEMBER 30, 2000 ACTUAL JUL - SEPT % DESCRIPTION 1999-2000 1999-2000 EXPEND MAYOR 644,763 141,168 21.9% COUNCIL 353,473 86,216 24,4% CIJiY CLERK 899,550 251,811 28.0% CIJiY TREASURER 18,122 4,395 24.3% CIJiY ATTORNEY 1,788,759 412,776 23.1% CODE COMPL 2,167,203 428,723 19.8% GENERAL GOVJi 2,149,343 104,635 4.9% CIJiY ADMIN 494,020 128,937 26.1% HUMAN RESOURCES 326,191 78,206 24.0% FINANCE 1,121,701 272,393 24,3% CIVIL SERVICE 248,058 57,269 23.1% DEVELOP SERVICES 6,226,944 1,424,524 22.9% FIRE 18,197,593 4,406,116 24.2% POLICE 35,051,669 8,388,974 23,9% FACILITIES MGMT 2,739,431 655,124 23.9% PARKS 4,245,816 1,196,133 28,2% PUBLIC SERVICES 2,227,657 489,222 22.0% TOTAL GEN FUND $78,900,293 $18,526,622 23.5% BUDGET JUL - SEPT % 2000-2001 2000-2001 EXPEND 1,018,300 153,158 15,0% 427,200 77,282 18.1% 1,006,300 201,269 20.0% 18,300 4,419 24,1% 1,886,100 445,422 23.6% 3,239,000 505,962 15.6% 3,630,000 198,465 5.5% 518,300 128,815 24.9% 394,400 88,152 22.4% 1,196,800 287,428 24.0% 279,900 60,143 21.5% 6,721,600 1,366,525 20.3% 18,128,900 4,625,061 25.5% 36,243,300 9,329,975 25.7% 3,598,200 687,638 19.1% 4,914,800 1,223,724 24,9% 3,111,200 645,236 20.7% $86,332,600 $20,028,674 23.2% CIJiY OF SAN BERNARDINO FISCAL YEAR 2000-2001 GENERAL FUND OVERTIME REPORT AS OF SEPTEMBER 30, 2000 ACTUAL JUL-SEPT % DESCRIPTION 1999-2000 1999-2000 EXPEND MAYOR 0 0 0,0% CIJiY CLERK 523 96 18.4% CIJiY ATTORNEY 0 0 0.0% CODE COMPLIANCE 5,838 2,626 45.0% HUMAN RESOURCES 91 0 0.0% FINANCE 303 100 33.0% DEVELOPMENT SERVICES 70,623 16,715 23,7% FIRE 2,893,192 861,146 29,8% POLICE 1,534,726 356,431 23.2% FACILITIES MANAGEMENT 4,219 591 14,0% PARKS & RECREATION 5,732 2,605 45.4% PUBLIC SERVICES 54,237 13,499 24,9% TOTAL GENERAL FUND 4,569,484 1,253,809 27.4% SUMMARY REPORT TOTAL PERSONNEL FOR PUBLIC SAFEJiY ACTUAL JUL - SEPT % DESCRIPTION 1999-2000 1999-2000 EXPEND FIRE 15,793,852 3,860,754 24.4% POLICE 29,924,083 7,094,094 23.7% BUDGET JUL-SEPT % 2000-2001 2000-2001 EXPEND 0 0 0.0% 500 0 0.0% 1,000 39 3,9% 10,000 3,276 32,8% 0 0 0,0% 200 27 13.5% 54,400 16,584 30.5% 2,517,700 822,685 32,7% 876,400 474,361 54.1% 0 1,423 0.0% 12,000 2,869 23.9% 26,800 15,242 56,9% 3,499,000 1,336,506 38.2% BUDGET JUL-SEPT % 2000-2001 2000-2001 EXPEND 15,372,300 3,933,380 25,6% 29,503,400 7,671,091 26.0% CI;rv OF SAN BERNARDINO FISCAL YEAR 2000-2001 GENERAL FUND PERSONNEL REPORT AS OF SEPTEMBER 30, 2000 . . ACTUAL JUL-SEPT % DESCRIPTION 1999-2000 1999-2000 EXPEND MAYOR 482,366 121,756 25.2% COUNCIL 253,486 60,001 23,7% CITY CLERK 670,876 167,912 25.0% CITY TREASURER 17,637 4,396 24.9% CITY ATTORNEY 1,261,752 313,792 24,9% CODE COMPL 1,131,398 274,621 24,3% GENERAL GOVT 98,994 24,959 25.2% CITY ADMIN 370,528 88,902 24.0% HUMAN RESOURCE 244,862 59,436 24,3% FINANCE 873,731 213,153 24.4% CIVIL SERVICE 197,917 51,019 25,8% DEVELOP SERVICE 3,375,046 826,983 24.5% FIRE 15,793,852 3,860,754 24.4% POLICE 29,924,083 7,094,094 23,7% FACILITIES MGMT 1,374,844 339,594 24,7% PARKS 2,420,634 719,399 29,7% PUBLIC SERVICES 1,485,386 354,123 23.8% TOTAL GEN FUND $ 59,9n,392 $14,574,894 24.3% BUDGET JUL - SEPT % 2000-2001 2000-2001 EXPEND 740,600 128,587 17.4% 311,000 55,642 17.9% 756,700 172,055 22,7% 17,700 4,419 25,0% 1,371,000 313,573 22,9% 1,400,200 311,706 22,3% 1,055,600 24,489 2,3% 414,800 98,416 23.7% 263,100 62,933 23,9% 952,600 224,503 23.6% 199,400 50,017 25.1% 3,827,600 791,411 20,7% 15,372,300 3,933,380 25,6% 29,503,400 7,671,091 26.0% 1,586,600 358,910 22,6% 2,833,100 735,805 26.0% 1,729,500 380,920 22.0% $ 62,335,200 $ 15,317,857 24.6% ~ 2 ~.~ ~,~:~'~:~ ~ ~ ~ ~ ~ ~:~ is ~ ~ ~ ~ ffi i i ~ ~'~ ~ ~,~ (j ~ ~ ~ ~ ~ ~ ~ I " ., < '< m .0 ,c '-0" ,0 '"0 " iil g s:: ;:::0 n "'tJ "'tJ "'0 "'0 "'0 "'tJ "'0 -I -I' ~ ~ 0 ~ m'~ m mm m~~ a:Q 3 ~;':~;';';;';':~o'~, m 3 ~~,~~!~~ ~ - 0 ~ g~,~o~,~~,~~o'~'~ ~Q~, ~ ~:~:a,aiala;a a a'~ ~', --. 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