HomeMy WebLinkAbout26-Finance CITY OF SAN BERNARDINO - REQUEST FOR COUNCLtiMMN
AL
From: Barbara Pachon, Finance Subject: Motion authorizing the
Director Director of Finance to amend the FY
2009-2010 Budget to reflect lowered
Dept: Finance revenues and to implement all budget
balancing strategies as outlined in
Council Date: December 21, 2009 staff report.
Synopsis of Previous Council Action:
August 17, 2009 Resolution 2009-305 adopted approving the City of San Bernardino's final budget
for Fiscal Year 2009-2010
November 18th, 2009 Presented FY 2009-2010 1st Quarter Report, Preliminary FY 2008-2009 Year-
End Report and FY 2008-2009 to FY 2009-2010 Budget Carryovers to Ways &
Means Committee.
December 9th, 2009 Ways & Means Committee recommended for approval all Budget Balancing
items as presented with the exception of$61,300 reduction in Council carryovers
and $11,100 reduction in Parks & Recreation carryovers.
Recommended motion (s):
WaVs & Means Committee Recommendation —Authorize the Director of Finance to amend the FY 2009-
2010 Budget as outlined in the staff report to reflect the lowered revenue projections and to implement all
the proposed budget balancing strategies with the exception of a $61,300 reduction in Council Office
carryovers and a $11,100 reduction in Parks & Recreation carryovers (combined total of$72,400);
AND
Staff Recommendation — Authorize the Director of Finance to take $27,700 from the General Fund
Budget Reserve to cover the remaining shortfall.
OR
Staff Recommendation - Authorize the Director of Finance to amend the FY 2009-2010 Budget as
outlined in the staff report to reflect the lowered revenue projections and to implement all of the proposed
budget balancing strategies recommended by staff.
Sign ture
Contact person: Barbara Pachon, Director of Finance Phone: 5242
Supporting data attached: Staff Report Ward: All
FUNDING REQUIREMENTS: Amount: See attached staff report
Source:
Finance:
Council Notes: , 6
Agenda Item No. C (
42 -c;Z/-Oy
CITY OF SAN BERNARDINO -REQUEST FOR COUNCIL ACTION
STAFF REPORT
INTRODUCTION
At the November 18th meeting of the Ways and Means Committee the Finance Director
reported to the Committee that the Finance Department was projecting a net budget
shortfall for the current fiscal year (FY 2009-2010) of $2,784,600. This shortfall (details
outlined on Attachment "A") was caused primarily by major projected decreases in sales
tax, "property tax in lieu of sales tax" and property tax revenues. In November the
State Board of Equalization (BOE) notified the City that it had overpaid sales tax in-lieu
of property tax to the City in the prior fiscal year by approximately $1.2 million. Based on
this, the State was also decreasing its estimated sales tax in-lieu payment to the City
this fiscal year by approximately $1.1 million. (Most cities received this news from the
BOE). The remaining $484,600 decrease in sales tax revenue projections is the result
of the general decline of sales in the City due to the poor economic conditions that are
also being felt throughout the state and country. Additionally, the County Assessor is
projecting a decrease in property tax values of approximately 17% (the City had already
estimated a 6% decline, so property tax estimates have been lowered by another 11%
in accordance with the Assessor's estimates). These reductions, combined with
approximately $1 million in salary savings and a net increase in other revenues of
$200,000 resulted in a projected shortfall of $2,784,600.
In response to this updated information, at the November 18th Ways & Means
Committee meeting, staff requested additional time to verify information regarding sales
tax and to continue reviewing business license and TLT (Transient Lodging Tax)
revenue. Staff also presented 7 budget strategies (see Attachment "A") and requested
to bring back to the Ways & Means Committee on December 9th updated projections
along with recommendations that were in line with the budget strategies.
Accordingly, staff continued evaluating revenues and reviewing proposed budget
balancing strategies. After the November 18th meeting, the City Clerk's Office was able
to complete their analysis of Business Registration and TLT revenues. This review,
unfortunately, added another $1.1 million to the deficit. Similar to sales tax, business
registration and TLT revenue are also tied to the economy and because of the overall
poor economy, these revenues are down.
Additionally, during the review of all General Fund revenue sources, and after meeting
with EDA staff, the Finance Department identified a $350,000 reduction in funds to be
received from the Economic Development Agency (EDA). The General Fund budget
assumptions included the transfer of revenues generated by the Shandin Hills Golf
Course; however, the appropriation to the City's General Fund was not included in
EDA's budget for FY 2009-2010. To avoid this situation in future budgets, Finance will
only include those revenues in the City's budget from EDA that have been agreed to in
writing between EDA and the City.
1
Further complicating matters was the receipt of another notification from the BOE
advising the City that regular sales tax advance payments were reduced further due to
the continued decline of the economy. Finance estimates the impact of the BOE action
to result in an additional $675,000 loss of revenue. The combined result of all these
elements is a revision to the General Fund projected deficit to $4,909,600.
The Finance Department is currently in the process of its annual comprehensive mid-
year review. However, because the current known decrease in revenues is so
dramatic, the City Manager took action immediately to address this shortfall. At the
December 9t" Ways & Means Committee meeting, staff updated the committee on the
City's deficit and also presented a number of budget balancing recommendations based
on previous strategies discussed with the Committee. Outlined below, based on
direction from the Ways and Means Committee, are the budget balancing measures
that are recommended for approval by the Mayor and Council. (A summary of the
updated deficit and proposed budget reduction strategies is also included on
"Attachment B." All of the items below were recommended for approval by the Ways
and Means Committee except for those noted in item number 6.)
PROPOSED BUDGET STRATEGIES
(Items are categorized under the various strategies discussed by the Ways & Means
Committee)
1.) Review of revenues — Total $513,300
$250,000 — Increased EMS collections. Recently the Mayor and Council
approved a contract with a new billing company to invoice for City EMS fees.
The increase in revenues resulting from this contract has been immediate.
Insurance companies are billed in a timelier manner which expedites payment to
the City.
• $150,000 — Additional reimbursement for State mandated costs (per SB 90).
Every year the City submits claims to the State that qualify for reimbursement.
Because of the State's continual budget issues, reimbursement has been
inconsistent over the last few years. However, the State recently paid the City for
a number of old claims, so it is now projected that estimated SB 90 revenue will
be approximately $150,000 higher than budgeted.
• $23,300 - Arbitrage Rebate Savings. The City is required to perform this
calculation every year (estimated payment is set aside in a liability account).
Finance staff, with the help of a consultant, completed the arbitrage calculation
for the prior year and the amount due from the City was $23,300 less than the
amount set aside, resulting in additional revenue to the General Fund.
• $90,000 - Additional administrative fee revenue to City from Water Department.
Based on updated projections from the Water Department it appears that this
revenue will be approximately $90,000 higher than expected.
2
2.) Continue with audits of various revenue sources — Total $221,500
$100,000 — Use available balance from booking fee trust. Based on the Police
Department's analysis it appears that funding in the booking fee trust (after
transferring out this $100,000) will still cover two years worth of booking fees at
the current rate.
• $121,500 — Use available balance from Development Services Bond/Deposit
Trust. Periodically Development Services reviews outstanding balances in this
trust to see if all funds still need to be held for depositors or if circumstances
allow some of the forfeited deposits to revert to the General Fund. The most
recent review of this account determined that $121,000 could be transferred.
3.) Ensure direct costs are allocated to appropriate funding source — Total
$1,367,900.
• $550,000 — Charge the IWM (Integrated Waste Management) and Sewer Funds
for impacts to City streets from refuse and sewer heavy duty trucks. The Sewer
fund is currently not paying the General Fund for the impact to City streets
caused by Sewer's heavy duty trucks. IWM currently pays a minimal cost of
$50,000 annually. There are currently 10 sewer trucks and each weigh about
60,000 lbs. The trucks are driven throughout the City Monday through Friday
and for emergencies on weekends. IWM currently has 82 heavy duty trucks,
each also weighing about 60,000 lbs. These trucks are also driven Monday
through Saturday. In staff's estimation, the impact of 92 heavy duty trucks
constantly on the City's roads is related to at least $550,000 in repair costs.
• $100,000 - Charge the IWM (Integrated Waste Management) and Sewer Funds
for tree trimming costs related to clearing right of way for IWM and Sewer trucks.
With 92 high profile trucks on the road between Sewer and IWM, Public Services
is often called to trim trees that are impeding the right of way for these vehicles.
Currently neither Sewer nor IWM reimburses the General Fund for these costs.
• $109,700 — Move directly related staff time to IWM. Staff has reviewed all
personnel that directly works on IWM issues and recommends that $109,700 of
these costs be charged directly to the IWM fund. Staff charges are from Public
Services Administration, Finance, and the City Manager's Office.
• $115,100 — Move eligible PD costs to increased COPS grant allocation. At the
time the FY 2009-2010 Budget was prepared, it was estimated that the City
would receive approximately $200,000 in COPS grant funds. This $200,000 was
budgeted to offset the $498,141 costs of 4 existing Police Officer positions (as in
prior years). However, the final award was approximately $115,100 higher than
budgeted. So this additional funding will offset a greater portion of these 4
positions, thereby saving the General Fund $115,100.
3
k
f
• $58,400 — Move directly related hazmat staff to Sewer Fund. The Public
Services Department has determined that the position of Hazmat Technician is
directly related to the Sewer Fund and should be charged there rather than the
General Fund.
• $244,700 — Charge IWM for related graffiti program costs. Now that Public
Services handles graffiti removal in-house, often times staff addresses other
issues that they find in the field while dealing with graffiti removal, such as illegal
dumping, and pick up of debris. A portion of the graffiti crews' time and materials
is linked to these types of IWM functions.
• $30,000 — Reduce charge to General Fund for street sweeping. Costs overall
related to street sweeping have decreased; therefore the General Fund portion of
costs should be reduced. After evaluating costs and functions related to street
sweeping staff estimates that the General Fund's share of cost should be
reduced by $30,000.
$160,000 — Similar to adjustments that were made in FY 2008-09 to
accommodate reductions to personnel, Fleet charges again need to be adjusted
to accurately reflect the General Fund and IWM's shares. Because the City has
made so many reductions in staff, Fleet's chargebacks were re-evaluated to
reflect less costs from the General Fund and higher costs to the IWM, which had
no personnel reductions.
4.) Evaluate all General Fund program expenditures for savings — Total
$405,400.
• $170,400 — Keep two recently added Animal Control positions vacant until July 1,
2010; defer $50,000 in improvements until next FY. Earlier in the year Animal
Control extended their contracts to provide animal shelter services to the Cities of
Fontana, Colton and Grand Terrace. The extension of these contracts added
additional staffing and approximately $50,000 for shelter improvements. Staff is
proposing the deferral of the $50,000 in improvements this FY. In FY 2009-2010,
with a full year of increased contract revenue, Animal Control will have $150,000
for shelter improvements.
$200,000 — Increase estimated expenditure savings by $200,000 (vacancy
factor). Because so many positions were deleted in the FY 2009-2010 budget,
the vacancy factor was kept at a relatively low level of $900,000. Although
Finance is still in the process of evaluating departmental budgets as part of our
mid-year analysis, a preliminary review of expenditures indicates that there will
be at least $200,000 more in expenditure savings than budgeted.
• $35,000 — Lower Print Shop costs. Based on a preliminary review of the Print
Shop, it appears that costs will be approximately $35,000 lower than expected.
This results in savings to the General Fund in the form reduced printing
chargebacks.
4
5.) Review and evaluate use of available fund balances — Total $215,000.
• $115,000 — Built into the chargebacks to the Telephone Fund is an amount
toward repair and replacement of equipment in the future. The Telephone Fund
has accumulated a balance of $115,000 that can be used to lower telephone
chargebacks to the General Fund.
• $100,000 — Through expenditure savings over the last few years the IT fund has
accumulated a balance of $100,000 that can be used to offset IT chargebacks to
the General Fund.
6.) Evaluate departmental requests for FY 2009 to FY 2010 budget carryovers —
Total $580,200.
• Staff has reviewed the carryover list and has recommended that the items listed
in Attachment "C" be deleted from the carryover list. At the December 9t" Ways
and Means Committee Meeting the Committee recommended for approval all of
these recommendations with the exception of $61,300 in carryover travel funds
and $11,100 in Parks and Recreation requests. The Committee's
recommendation was to let the full Council discuss the Council carryovers. The
Committee remarked that Parks and Recreation had already suffered deep cuts
and did not want to cut another $11,100 if not absolutely necessary.
7.) Evaluate current General Fund pro-grams for funding opportunities from
other sources. - Total$1,651,000.
• $600,000 — Fund eligible CIP projects with EDA reimbursement and transfer
resulting savings to General Fund to offset street lighting costs. City staff has
worked closely with EDA staff over the last month to address the City's budget
issues. EDA has identified $600,000 in Tax Increment funds that could cover
select CIP projects in RDA project areas. Attached is Development Services
suggested list of projects to fund with EDA funds (Attachment "D").
• $90,000 — Defer proposed parking meter project. Included in the FY 2009-2010
Air Quality Fund budget was $90,000 for estimated costs related to implementing
a downtown parking meter program. After evaluating this proposed project in the
overall context of city parking issues, staff feels these funds should be used now
for alternative fuel costs (which will result in a savings to the General Fund) and
parking issues/revenues overall should be reviewed as part of a larger parking
plan.
• $500,000 — City and EDA staff have discussed the possibility of selling City
owned land, specifically the land on Third Street that the federal armory currently
resides on. Staff will continue to work out the details but a preliminary review
estimates the net income to the City could be approximately $500,000. In the
5
long-term EDA will eventually sell the land to a developer and the property will be
put back on the tax rolls and generate property tax revenue.
$216,000 — The Police Department has identified General Fund costs that could
be funded on a one-time only basis by Asset Forfeiture this fiscal year. Most of
the costs are related primarily to mandatory training. Costs related to motorcycle
builds will also be transferred to Asset Forfeiture this fiscal year.
$245,000 — In 2005 a lump sum of CDBG funds was allocated to Code
Compliance for demolition costs. The intent was to fund demolitions for two to
three years only, but currently there is still a balance of $425,000 in these 2005
CDBG demolition funds. Based on prior history it is estimated that Code will
need approximately $180,000 for demolitions for the remainder of the fiscal year.
Because these funds have been carried over since 2005, it would be preferable
to spend them now on an eligible program and then allocate funds for Code
demolitions in FY 2010-2011. EDA is proposing using the remaining $245,000 of
2005 CDBG demolition funds to offset the City's graffiti removal program costs
this fiscal year. EDA would then recommend allocation of CDBG funds in FY
2010-2011 for Code demolitions.
Staff is also recommending a one-time transfer of $50,000 from the Cultural
Development Fund to the Library Fund. Because of the major cuts the Library has
endured, our library, like many libraries throughout the state, did not meet the
maintenance of effort (MOE) requirement to receive State Library Funds this fiscal year
($50,000 had been budgeted as expected State Library revenue). Next fiscal year the
maintenance of effort requirement will be much lower. Finance staff, after discussing
with the State Library, does not anticipate problems meeting the MOE in FY 2010-2011.
FINANCIAL IMPACT
As discussed above, the City is facing a projected General Fund budget shortfall of
approximately $4,909,600. If all of the above budget-balancing recommendations are
approved, there will be a surplus balance of $44,700. If the $72,400 in items not
recommended for approval by the Ways and Means Committee are not approved by the
Council (see item #6 for details), then there will be a General Fund shortfall of $27,700.
Staff's recommendation is for Council to approve all items as recommended, including
the $72,400 in reductions not recommended for approval by the Ways & Means
Committee.
The Finance Department is continuing to work with departments to complete our
comprehensive mid-year review and plan to bring this back to the Mayor and Council in
February. A budget workshop will be scheduled with the Council to review not only the
Mid-Year Report but to also begin discussions regarding the FY 2010-2011 budget.
6
RECOMMENDATION
Ways & Means Committee Recommendation — Authorize the Director of Finance to
amend the FY 2009-2010 Budget as outlined in the staff report to reflect the lowered
revenue projections and to implement all the proposed budget balancing strategies
recommended by staff with the exception of a $61,300 reduction in Council Office
carryovers and a $11,100 reduction in Parks & Recreation carryovers (combined total of
$72,400);
AND
Staff Recommendation — Authorize the Director of Finance to take $27,700 from the
General Fund Budget Reserve to cover the remaining budget shortfall.
OR
Staff Recommendation - Authorize the Director of Finance to amend the FY 2009-2010
Budget as outlined in the staff report to reflect the lowered revenue projections and to
implement all of the proposed budget balancing strategies recommended by staff.
7
I
I
i
Attachment "A" j
CITY OF SAN BERNARDINO
FISCAL YEAR 2009-2010
GENERALFUND
`'Necessary Budget Adjustments Amount
Propert Tax Budget Adjustments:
Current Secured/Unsecured (950,000)
Prior Taxes 200,000
Supplemental 100,000
Prop Tax In Lieu of VLF (1,070,300)
Total Net Property Tax Adjustment (1,720,300)
Sales Tax/Prop Tax In Lieu of Sales Tax (2,264,300)
Business Registration/TOT (400,000)
Various Revenue Increases 600,000
Salary Savings 1,000,000
Net FY 2009-2010 Budget Shortfall Is (2,784,600)
Budget Balance Strategies Currently Under Review:
1. Review all current revenue estimates for additional collections
2. Initiate audits/reviews of various revenue sources like TOT, Business
Registration, Utility Companies, etc.
3. Ensure all direct cost are allocated to appropriate funding sources like Refuse
Gas Tax, Internal Service Funds, etc.
4. Evaluate all General Fund programs for savings including savings to Animal
Control from newly approved contracts, etc.
5. Review and evaluate using available fund balances and reserves
6. Evaluate carryover requests for possible reductions and savings
7. Evaluate current General Fund programs for funding opportunities
from other possible sources
Attachment "B"
CITY OF SAN BERNARDINO
FISCAL YEAR 2009-2010 GENERAL FUND
WAYS & MEANS COMMITTEE 12/9/09
SUMMARY OF FY 2009-2010 BUDGET SHORTFALL?
Property Tax Changes::
Current Secured (950,000)
Prior Taxes 200,000
Supplemental 100,000
Prop Tax In Lieu of VLF (1,070,300)
Total Net Change Property Tax (1,720,300)
Sales Tax/Prop Tax In Lieu of Sales Tax (2,264,300)
Business Registration/TOT (400,000)
Fines/Penalties /Various Revenues 600,000
Salary Savings 1,000,000
Net FY 09-10 Projected Shortfall 11/18/09 (2,784,600)
Additional Changes to Projected Shortfall:
Additional Sales Tax projected loss (revised notice from BOE) (675,000)
Additional Business Registration loss (analysis complete by Clerk's Office) (1,100,000)
Reduction in EDA reimbursement revenue 350,000
Net FY 09-10 Additional Changes to Projected Shortfall (2,125,000)
Revised FY 09-10 Projected Budget Shortfall (4,909,600)
PROPOSED BUDGET STRATEGIES (From 11/18/09 Ways & Means)
1 IReview all revenue accounts for additional collections
EMS Billing Revenue-increased collections 250,000
Additional State Mandated Cost Reimb. 150,000
Arbitrage Rebate Savings 23,300
Additional revenue from Water Dept. admin fees to City 90,000
Total 513,300
2 linitiate audits/reviews of various revenue sources
Use available balance from Booking Fee Trust 100,000
Use available balance from Dev. Svcs. Bond/Deposit Trust 121,500
Total 221,500
3 JEnsure direct costs are allocated to appropriate funding source
Charge IWM & Sewer for impact to city streets from trucks 550,000
Charge IWM & Sewer for tree clearance for trucks 100,000
Move directly related staff time to IWM Fund 109,700
Move eligible PD costs to increased COPS grant allocation 115,100
Move directly related hazmat staff time to Sewer 58,400
Shift IWM related fleet charges to IWM based on usage 160,000
Charge IWM for related graffiti program costs 244,700
Lower GF transfer to IWM for street sweeping costs 30,000
Total 1,367,900
CITY OF SAN BERNARDINO
FISCAL YEAR 2009-2010 GENERAL FUND
WAYS & MEANS COMMITTEE 12/9/09
Attachment B
4 JEvaluate all General Fund Programs for savings
Keep two recently added postions vacant (added with approval of new
contracts to provide shelter services)/defer partial shelter maintenance. 170,400
Additional expenditure savings-primarily vacant positions 200,000
Savings in Print Shop based on estimated lower operating costs 35,000
Total 405,400
5 IReview and evaluate use of available fund balances
From Telephone Fund-use available balance to pay phone charges 115,000
From IT Fund- use available balance 100,000
Total 215,000
6 JEvaluate requests for FY 09 to FY 10 budget carryovers
Reduce carryovers 580,200
Total 580,200
7 JEvaluate current General Fund Programs for funding opportunities from other sources
Fund eligible CIP projects with EDA reimbursement and transfer resulting
Gas Tax savings to GF to offset street lighting costs. 600,000
Defer parking meter project in Air Quality Fund. Use savings
for alternative fuel costs 90,000
Sale of City Property to EDA 500,000
Move eligible Police costs to Asset Forfeiture Fund 216,000
Re-budget 2005 CDBG funds and use for Graffiti Program 245,000
Total 1,651,000
Estimated FY 09/10 Budget (Deficit)/Excess with proposed strategies:1 $ 44,700
CITY OF SAN BERNARDINO
FISCAL YEAR 2009-2010 GENERAL FUND
WAYS & MEANS COMMITTEE 12/9/09
Attachment B
CITY OF SAN BERNARDINO
FISCAL YEAR 2009-2010
LIBRARY FUND
FY 2009-2010 Budget Shortfall:
Revenues:
State Library Funding 50,000
Suggested Solution:
Additional one-time funding from Cultural Dev. Fd 50,000
to cover the loss of the State Library Funding
Remaining Est FY 2009-2010 Shortfall -
o
M
M
U c
c O
E Q O o O o 0 0 0 o O o O o o O o 0 0
E O o 0 o O O o o O o 0 o O O O O o
U
O O O O N co OD c0 c0 L O N r IQ aD
(6 l0 N N V, O 00 CO tV
Q
N
f6
O
U 16
U
C 7
C
V
h N
� O
N
� y N
0 C T Y d
O c
U m E aD
Q n m v _a rn E
m aD `m v 0 Q = 5 U
o n m C
O O «: 0
E o
y c L m o o c
cn
U) N fG N 9 N O C O t6
C O C N N U N V > .0 F
C l0
O C ` O O LL E
(0 Q O d F C O
cc
°c j W F w O L
a O
co -O p. O w O O. F O
y C O U C U c .O
U! E ca a y > °� c
J N i N o N C C fC
O - N
L L p c U U U C N e-
d > N
> a) p aoi U o c W
�0+
O C O
O y N y N N N U N N =
"0 U V U U U U =.T
~p U
N N 2 N N 2 N
_ U
V O _ O O O d p w w w w N
O C
UN U O
O >i
r Z U f6 O
O N N
N
O U U U U O O CL
C C d U U
O E -C C C C -C N C C C
N N
LL aci c m m m rn rn rn rn m m m °
0 rn o c c c c c c c c rn c t
�.+
(D a)
N d (4 (0 N N N N N N N O Y
O O U
O W Q O m W J m W a a'
co
O
O LO N It N N M V 'o O r aD r r N
LL H O O O O N O V V C V 'cr 0 C
; U-) Lo �;
d O 61 r to
U) r r r r N N N N N N N N N N N N N
O O O O O O O O O O O O O O O O M M
CL
O O O O O O O O O O O O O O O O O
LO a O O O O O O O O O O O O O O O O O
IL
0.1
U)
r £
N V N 0 N M � LO (O r CO r r N
() O O O O N V O 7 '7 7 7 O O
�n r r r U') LO
'p LL to u9 9 � n i0
d o� M M — LO
N N
O O O O O O O O O O O O O O co M
U O O O O O O O O O O O O O O O O O
U O O O O O O O O O O O O O O O O O
E a
0
0
CD
e
c m
m m
c
Im
E c
mo
_ c
m w (D to
o �
O
U tva
LL
011 (D a 00 N
M 4Y
U
c
E o 0 0 0
L o 0 0 0
U O) N (0 00
R 00 N N N
d1
Q M
Q Y
N U
O '0
CO
o wQ Q
Q) a C, a
c c c
U co
E
� Q Q
E o N
>
O N L co
c
U O N
O O
° " c E c
Q Y U O
w
E p
N N L�
O N N R 7 U C
N 6 03 l0 (n d
_ N N
QL _U O L Q 7 C C E
N d Q) d O R LL 3 j E
O y r y is LL R U
Y
O U)
U N c j Q N C
N N O N R m V d LL d N
C 6 U cp i `. O
R o a R O E o6 co � .0 °o CD-
a R F- ~ V E
2) y V R O C >
U
Q) ~ ° >
E ° R a
N N N N m R
L C
io d N O R F- U O
N C "d w O Q N O. N
C C N E (n >> R 0
R U O .O �C > O d
L
U
U c N 30 R R o a
U - c ID E
O Eo c (D ° (D
c 0 R U O
O R } c p O O R Q L
0 LL . Q E a R
v a 3
LL E a) cn o °c a
0 — U_ co c_
at-CD U Y U O
c N R O D E >
c Uo3 a � Q > ' in
co
0
>- (0 v
LL o o O o
(n r u) r
u? L?
d N m M
fA co 00 v
0 M M N M
Q. u')
0 O O O Cl)
L O O O (O
CL
0
Y
3 CD C
(,) O O O O
L? L9
d N O) M
co W N V
M M N M
d U')
E O O O M
C O O O (O
G
0
C
O
N
U
N �
L LL
c
R
N
Y
R
a
4-1
C �
LLJ
U
O
N
0
CN
E
CD
U
CD
N D
L.�
N
O O O O
O O 4-a
O � � O
.O O 4-+
U _0
C: U) C:
4.-j
O �
� to .. C� •—
� p �
0o p c� O .
W U U
M
M
O
N O L +�
U)
E = O
co Cfl O � cOn
� M N L
4— >. C: Q
U O LL U) C: Oc-
.O -'= .O
m -
-E-� Q E
U) O .
CCS �
O �
O c-
0 C: o
ti O E .O
N
cn ,� U O
Clq-� co = -0 M O
4) C6 O U) 00 '� U
E
N O M � � � � O
E v � c� Oo O _
0 01- ow ,o-�o E
4-
O 70
V
U
O E C/) �
r� O 4- >
Cn x U O m 07
m -� � O
O -- U) O
-�-� cn .2
U O N
CD -Fu -E I
O —
C: U) M
4-0 O U o
— •— >,
� � -
C:
(1) O
O p O
C) > o
U) m .C x
O O O L
U N
U O L
�
LL. Cn 0 LL CL CO -0
^,
-i--+ n, W
r- U) ^
O p C6
U U •-
p .� C: ca
cn � .p 4-1 m
p
— p
> p
C� C: .O v
4- .� o
- U
i-+
D .0 v -0 U
O o o L (1)
U
L � �
U)
V L p
U -U 4-
ip O =_ O-P-j
4-0 O � -i--j
Fj - M o
p 0 -6 .0 .� O >
C) (1)
-0
U) � E �0 U)
O (n � .� a) U)
--+ :3 L U 3: -0
U m o 0 .o
LIL
E N
'- .� O O
C6 � (�
■ � � L � L rl � W ��
U —
m -C coo o 0
c� -�
. _ U = N
M = O O Q
>% O O O
.> J _0 O
4-a
o a
o
E z03
O _4-a 0O O
U � cacncn Qc� c� U �
r U)
0 -0 �
O
N 0 �
n U)
0)
LL 06 C:
4-O (1) �V
O
m D m
-i--j 4-a
U) 0) 0)
'0 '0
0. co co
0
O p 00
O
LL 4-0 O O
O O ..
O N O N
U O E O (1) L }' >
o Q 0 >O L 0 0
O Q �
O —0 1— L U o
O •L � O U 0 L
L
_ +� (n
V N
4-1 D000
C: = � 0 � 4-1
V •� U � � � p Q U �
oU0 c�
E a) c c
.� ° 0- m � � N LL
O O 4.. O
O
`-
O O 0 �
U W -0 L) 4-j O U :3 O =� m a N n L—po o n/ a
L � -0 O O _�_
� c6t� b
�� '- O
0 -0 (1) -0
O
O
O
O v pp o cn
C: o �
� O U O O
0 4-a�
(D ,E
O O O to
O >- o C:E ca
E
N O -� 44- .0 -0
O Q) -U m .�,._, _,_,
p -}- o cn .a? m a)
O — c� -
ryC D 4-a
0 4-1 U)
C/)
O LO
.> >, 00
U) m T�
O O
O cm
C:
• � 0 0
4) •- � �
o >
O CCU E
E
4-a
U 'v O 7 O
002
C�
m 0
o�
E
O O .
� )— U) U 4-
-0
0 C: 4-0 -+
�— c� U) c�
r
W
L
t� O O
4-0 -f-
> V J
O 0
U � c� L
CCU -O p O
4-0
= L
C:
0 L cn
C
C
4-1
cn O UL a)
c� —
O
=3
o
O � O � O O
> -� (D
.— x
C: .4.� c�
c� O c� .� O M U � C:
O U O -j
C 70
O •— O C: 0 > 70
r U) W m W cz
N
0 L
tO' '^
T V!
U) U)
O O •C:
P1 }+
O � i
O � U 0
� O C- O
._
o E .O
cY)
T-
O
V
U
U
O
U