HomeMy WebLinkAboutStaff Report 4.B(2) 02/06/2006CITY OF PETALUMA, CALIFORNIA
4.B (2)
AGENDA BILL February 6, 2006
Agenda Title: Meeting Date:
Fiscal Year 2005-06 Mid -year Budget Review February 6, 2006
Other Funds: Enterprise, Special Revenue, Internal Service, CIP
(Projects) Funds and PCDC
Department:
Admin Services
Cost of Pronosal:
None
Director: I Contact Person:
Steven Carmichael I Steven Carmichael
Phone Number:
778-4323
Account Number:
N/A
Amount Budgeted: Name of Fund:
N/A
Attachments to Agenda Packet Item:
1. Statement of Revenues & Expenditures (in Financial Statement format) for:
a. Enterprise Funds
b. Special Revenue Funds
c. Internal Service Funds
2. Capital Improvement Program (CIP) Reconciliation
3. PCDC
Summary Statement:
The main focus of this report will be to provide an analysis and overview of the City's Mid -Year General
Fund report through December 31, 2005 for all other funds (excluding the General Fund). This includes
the following: Enterprise Funds (Airport, Ambulance, Marina, Transit, Wastewater, Water), Special
Revenue Funds (includes Housing Elements and Impact Fees), Internal Service Funds (Employee
Benefits, General Services, Information Technology, Risk Management, Vehicle Replacement and
Worker's Compensation), Capital Improvement Projects and PCDC.
This mid -year budget review is intended to provide the City Council with an update on the revenues and
expenditures for all the other funds (excluding the general fiord which was summarized earlier).
Council Prioritv:
Recommended City Council Action/Suggested Motion:
Council Review and Discussion. Approving Ordinance included in General Fund presentation.
Reviewed by Adm Sery Dir.:, Reviewed by City Attornev: Anorovo by City Manager:
Date:2''2,'a Date: �AIL�'/� Date:
Todav's Date: Revision # and Date Revised: File Code:
February 2, 2006 # S/agenda/mid-year budget review 2006
CITY OF PETALUMA, CALIFORNIA
February 6,2006
AGENDA REPORT FOR
MID -YEAR BUDGET REVIEW OTHER FUNDS AND
CAPITAL IMPROVEMENT PROJECTS RECAP
1. EXECUTIVE SUMMARY:
This report provides an overview of the Other Funds excluding the City's General Fund as of
December 31, 2005. The mid -year budget review is intended to provide the City Council with
an update on the revenues and expenditures for each fund for FY 2006.
In addition, this report will provide a recap of all the capital improvement projects. The Capital
Improvement Projects Budgets have been adjusted to reflect all budgeted appropriations through
fiscal year 2005-06.
2. BACKGROUND:
The City of Petaluma follows General Accepted Accounting rules for governmental accounting
by the use and procedures of "Fund Accounting" method of accounting. This method separates
various Fund groups and identifies them as Enterprise, Special Revenue, Internal Service Funds
and PCDC. These funds are separate and distinct from the City's General Fund which is the
major operating fund of the City.
ENTERPRISE FUNDS:
Enterprise Funds are Proprietary Funds that are treated as a business operation, collecting its
own revenues and being charged for its own expenditures and capital improvements.
• Airport Fund (6100)
The City maintains a municipal airport that provides service for mainly small aircraft for
pilots in and around Petaluma. Total budgeted revenues for FY 06 were projected to be
$1,793,200. The expenditures were budgeted at $2,950,850 (including capital) with mid-
year actual coming in at $3,451,845. The expenditures are over budget due to the FAA
Capital Grant that is included in mid -year requests. A major portion of the expenditures
is debt interest expense at $210,725 which is paid in the spring. There is a mid -year
requests to increase the capital projects to put underground gas tanks above ground at a
cost of $100,000. This is mandated by City Fire Marshall.
• Ambulance Fund (6200)
The City operates it own ambulance service. Total budgeted revenues for FY 2006 are
projected to be $1,418,500 with mid year revenues at $813,363. The total budget is
$2,452,150 with expenditures at 12/31/2005 of $1,408,950.
• Marina Fund (6300)
The City operates a public marina with 190 slips. The total budgeted revenues for FY
2006 are projected to be $193,400. At mid -year total revenues were at $104,104 or 54%
of projections. Total expenditures are budgeted at $795,300. Actual expenditures at
Z 1)
mid -year are $469,510. This budget will continue to be exceeded each year as we accrue
debt ($257,600) to the State for the original loan.
• Transit Fund (6400)
Total budget for FY 2006 is $2,046,900. Through 12/31/05, $789,160 has been spent.
The revenue budget is $1,845,550 with $968,787 collected through 12/31/05 or 52%.
• Waste Water Fund (6510)
This fund is part of the Department of Water Resources and Conservation, which
provides comprehensive and integrated management of Petaluma's water resources,
including collection and treatment of wastewater. This fund is self -financed through
charges for sewer, connection fees and interest earnings from residential, commercial and
industrial users. Total budgeted expenses were $43,675,200 and actuals are $18,856,774.
The vast majority ($38,236,000) goes towards the new Wastewater Treatment Plant.
Total Net Assets at June 30, 2005 was $51,396,782 of which $6.1 million was
unrestricted.
• Water Fund (6520)
This fund is part of the Department of Water Resources and Conservation, which
provides comprehensive and integrated management of Petaluma's water resources,
including reliable delivery of high quality water. The water utility fund is self -financed
through user service charges for residential, commercial and industrial users. Total
budgeted expenses were $13,852,350 with actuals of $6,689,530. The cost of water ($4.9
million) is the significant expense in this budget. Total Net Assets at June 30, 2005 was
$28,864,340 with $3.3 million being unrestricted.
The recommended increase in Proprietary Funds is $2,273,850. The majority of the requests are
increases to capital projects, most of which you have previously approved but need to come back
here in order to go in the budget ordinance. This includes $407,000 for Equipment Replacement,
$564,000 is an increase of a grant the Council received and $800,000 Council approved increase
appropriations (9/13/05) for Ellis Creek project.
Special Revenue Funds are Non -Major Governmental Funds that have been identified for
specific purposes. The City has a number of Special Revenues Funds. The larger of these funds
are summarized with budget and actual information as follows:
• Housing
Low to Moderate Income Housing Fund (2130)
This fund accounts for the Redevelopment Agency's 20% set-aside funds, as required by
law of tax increment. The activity of this fund consists of supporting development of
affordable housing and affordable housing programs in the community.
Total FY 2006 budgeted revenues were projected to be $2,673,650. Of this amount,
$2,610,300 was from the 20% set-aside tax increment. At mid -year we received
$1,238,596 or 46% of budget projections. Total budgeted expenditures were projected to
be $2,477,600 with actual expenditures at mid -year reported at $477,209 or 19% of
budget projections. The largest expenditure comes from "program costs" which provides
funding for affordable housing programs.
3
• Impact Fees
• Community Facilities (22 10)
The Community Facilities Impact Fee Fund was established to collect development fees
from developments causing impacts on existing facilities or necessitating the construction
of new community facilities. Total FY 2006 budgeted revenues were projected to be
$272,000. At mid -year we have received $242,851 or 89% of budget expectations.
• Public Facilities (2212)
The Public Facilities Impact Fees Fund was established specifically to collect fees for
capital improvements, expansions or remodeling of public facilities. Total budgeted
revenues for FY 06 were projected to be $248,000. At mid -year we have received
$41,158 or 41%of budget.
• Storm Drainage (2230)
Storm Drainage Impact Fees Fund revenue is budgeted at $1,114,000. Mid -year receipts
are $101,200 or 9%.
• Housing In -Lieu (2240)
This fund accounts for the impact fees collected from developer's in -lieu of providing
affordable housing. The proceeds of this fund provide housing assistance to low income
individuals in the community. Total budgeted revenues for FY 06 was projected to be
$2,600,000. At mid -year we have collected about $866,018 or 33% of budgeted
projections.
• Parkland Acquisition (2251)
Total budgeted revenues for this fund are $2,610,484. Revenues at mid -year are
$310,484 or 12%.
• Traffic Mitigation (2270)
This fund accounts for the impact fees collected from developers to mitigate the effects
of the development being constructed. The fees would be used for improvements that are
necessary to accommodate the traffic volumes generated by the new development.
Budgeted revenues for FY 06 were projected to be $2,747,000. At mid -year actual
collections are $1,030,676 or 37% of budget projections.
• Street Maintenance (2630)
The Street Maintenance Fund accounts for revenues received from the solid waste
surcharge, imposed as part of the franchise fee on the waste hauler. This revenue, along
with transfers from various other City funds, will be expended on street maintenance
activities. Budgeted expenditures were set at $1,920,500 with actual expenditures at
mid -year of $258,188 or 13% of budget. Additional work is scheduled for this spring
that will increase the expenditure percentage closer to budget.
• Street Reconstruction (2640)
The Street Reconstruction Fund accounts for resources dedicated to street reconstruction
and provides a centralized fund for street reconstruction. All of the expenditures are
handled through transfers out to street projects. In past years, the revenues originated
from various sources such as: Traffic Mitigation Fees, Wastewater Utility Fees, Water
Utility Fees, and Community Development Agency Charges. All of the projects are
handled through the City's Capital Improvement Program (CIP).
Budgeted expenses were set at $1,201,800. The following projects are currently funded
through this fund: Water Street/Turning Basin, Downtown Improvement, street
reconstruction and CPSP Theater District. The cost details are accounted for in the
City's Capital Project Funds.
• Gas Tax (2410)
The Gas Tax Fund reports receipts and disbursements of funds under Streets and
Highways Code Section 2105, 2106, 2107, and 2107.5 of the State of California.
Expenditures in this fund must be street related. Budgeted FY 06 revenues were
projected to be $1,054,000 with mid -year actual receipts of $331,969 or 31% of budget
projections. Transfers out (expenditures) equal revenue received.
• Transient Occupancy (TOT) (2650)
The Transient Occupancy Tax Fund reports the hotel and motel occupancy tax receipts,
and the disbursements to local, non-profit groups, which sponsor community events, or
promote tourism. The City's tax rate is 10% of room rentals under 30 days in duration.
Total FY 06 Budgeted Revenues were projected to be $1,134,000. At mid -year we
reported actual receipts of $658,681 or 58% of budget estimates. Last year, we were at
55% of TOT at mid year and only received 96% of total at 6-30-05.
The recommended increase in Special Revenue Funds is $2,079,450. This is mostly made up of
transfers to other funds of available impact fees. These include $600,000 of Gas Tax monies to
Street Maintenance, receipt of $473,800 of grant monies transferred to Capital Projects and
$834,000 of developer contributions accepted by Council on 9/12/05.
INTERNAL SERVICE FUNDS:
Internal Service Funds are funds set up to account for department or division units that
provide services to other departments or divisions. Allocations are made to "charge back"
based on "cost of services" used by each department of division. Due to the chargeback for
services rendered, the revenues always equal the cost incurred in these funds. Fund balance
at year end was $372,497, a reduction of $143,894 from previous year.
• Employee Benefits (7100)
Employee Benefit Fund accounts for City Employees' dental, unemployment and vision
benefits and retirement benefits. These charges are directly allocated based on payroll
allocations directly into the employee benefits fund. Budgeted revenues and expenses
from the charges for FY 06 were projected to be $689,950. At mid -year, actual charges
were $336,620 or 49% of budget projections.
• General Services (7200)
The General Services Fund accounts for purchasing, printing and mail services for all
departments throughout the City. Budgeted revenues and expenditures (charges to
departments) were projected to be $376,750. At mid -year the actual charges were
reported at $140,431 or 37% of projections.
S
5
• Information Technology (7300)
The Information Technology Fund accounts for the cost of purchasing, operations and
maintenance of the City's data processing, voice and other computer systems. Total
budget revenues and expenditures for FY 06 were projected to be $1,182,400. Actual
expenditures at mid -year reported at $655,848 or 55% of budget. Beginning fiord
balance was $180,359.
• Risk Management (7400)
Risk Management Fund accounts for the accumulation of the resources and expenses
related to the City's risk management activities and general insurance programs.
Total revenues and expenditures were budgeted at $1,918,600 with mid -year actual
reported at $805,329 or 42% of budget estimates. Fund balance was $1,979,281.
• Vehicle/Equipment Replacement (7500)
The Vehicle/Equipment Replacement Fund accounts for the accumulation of resources
and related expenditures incurred for the replacement of major equipment and vehicles in
the City. The budgeted expenditures for FY 06 were also set at $1,036,030. Beginning
fund balance was $1,183,289.
• Workers' Compensation (7600)
Workers' Compensation Fund accounts for the accumulation of resources, and expenses
related to funding workers' compensation benefits for City employees. Total budgeted
revenues (charges through payroll) and expenses were projected to be $1,986,400.
Actual charges at mid -year are reported at $759,120 or 38% of budget. Fund balance was
($883,927). It is anticipated that with the charges applied to all budgets during this year,
this negative fund balance will be paid off.
• CAPITAL IMPROVEMENT PROJECT FUNDS (CIP)
The Capital Improvement Project Funds account for the collection or resources and the
related expenditures on acquisition and construction of major capital improvements projects
in the City. For reporting purposes, this report will include those capital projects that are
normally reported in the Proprietary funds.
The Capital Project Funds are categorized by functional areas as follows:
1. Public Transportation
2. PCDC Projects
3. Parks and Recreation
4. Flood and Surface Water
5. Water Utility
6. Wastewater Utility
(.7 6
For Fiscal Year 2005-06 a total of $56,044 million dollars of projects were budgeted in the
City's Capital Improvement Program (CIP). The details of budget compared to actual
expenses at mid -year are summarized in the following chart:
Public Transportation
Communitity Facilities
PCDC
Parks
Surface Water
Water Utility
Waste Water
Budget Thru Expenses Transfers
FY 05-06 Thru 12/31/05 Out
15,162,000 3,693,931
3,718,000 3,002,655
Total
Exp Thru Balance %
12/31/2005 To Expense Expensed
3,693,931 11,468,069 24.36%
3,002,655 715,345 80.76%
43,534,000 32,883,898 67,000 32,950,898 10,583,102 75.69%
14,446,000
8,327,249
8,327,249
6,118,751
57.64%
3,998,000
1,867,954
1,867,954
2,130,046
46.72%
10,961,000
10,291,042
10,291,042
669,958
93.89%
57,032,000
30,258,393
30,258,393
26,773,607
53.06%
148,851,000
90,325,123
67,000 90,392,123
58,458,877
60.73%
The net impact of changes to the CIP is $45,000. Most of what is being done are transfers from
one project to another with no impact on overall funding.
• PCDC/REDEVELOPMENT AGENCY
The total budget for the Redevelopment Agency is $43,534,000. The remaining balance left
to spend on capital projects is $10,583,102. Fund balance for the combined agency (PCDC
and CBD) is $22.2 million, with $17.1 million reserved for capital projects. In this mid -year
request is an increase of $2,769,600 to capital projects. Of this amount, $2,198,000 relates to
Theater District transfers approved by Council on 9/12/05
3. ALTERNATIVES: N/A
4. FINANCIAL IMPACTS: If Council approves requests, the following financial impacts
will result: Special Revenue Funds $2,079,450, PCDC $2,769,600, CIP $45,000 and Proprietary
Funds $2,273,850.
5. CONCLUSION: Monitor the other funds categories especially those that affect the
general fund such as Internal Service Funds, and Capital Project funds that relate to
Intergovernmental revenue transfers to the general fund.
6. RECOMMENDATIONS: Approve an ordinance to formally record adjustments as
approved by City Council.
7
Multi Year Budget to Actual
rFund I B ud t
I Budget Unit Title
0
05-06
UFY
nit
A
A
p
B ugt
dge9,150.001
6100 3296
AIRPORT OPERATIONS
683 647.591
3718,051.07
13297
(AIRPORT FUELING 1
450,120.63 1
412,698.451
463,200.001
13298
(AIRPORT HANGARS 1
515,417.04 1
369,764.45 1
26,500.001
13299
(AIRPORT CAPITAL PROJECTS 1
0.001
0.001
1,542,000.00
Report Total
1,649,185.26 1,153,513.97
2,950,850.00
Date: 2/2/06
FY 05-06
YTD -12-31
383,188.90
1
259,866.471
10,623.361
1
2,798,166.08
3,451,844.811
Fund Budget Budget Unit Title
Unit
6200 5199 AMBULANCE
Report Total
Multi Year Budget to Actual
FY 03-04
Actual
1,950,959.68
1,950,959.68
FY 04-05
Actual
2,211,477.62
2,211,477.62
/6)
FY 05-06
Budget
2,452,150.00
2,452,150.00
Date: 2/2/06
FY 05-06
YTD -12-31
1,408,949.61
1,408,949.61
Fund Budget Budget Unit Title
Unit
S ,3397 TRANSIT CITY ROUTES
13398 IPARATRANSIT
13399 (TRANSIT CAPITAL PROJECT
Multi Year Budget to Actual
FY 03.04 FY 04-05 I
Actual Actual 1]
905,072.67 1,006,793.96
Date: 212106
FY OS -O6 FY 05-06
Budget YTD -12-31
1,030,100.00 521,460.97'
431,054.691 409,004.48 I 406,800.001 267,029.87
0-001 om I 610,000.00 ( 668.851
1
1,336,127.36 1,416,798.44 2,046,900.00 789159.691
i
r�{
r
Date: 212106
Multi Year Budget to Actual
Fund Budget
Budget Unit Title
FY 03-04
Actua
FY 04-05
A5,828,220.50p
FY 05-06
B8g712,
FY 05.06
�D13,594,883.791j
�2-31
'tual
6510 8200nit
WASTE WATER ADMIN
5,536.878.14
150.00
18210
IWASTE WATER INDUSTRIAL
( 200,375.56
220,960.52 (
256,700.00 (
3
67,972.731
18220
IWWATER MAIN STORM DRAINS
221,791.771
466,689.141
709,650.00
257,868.271
1
18221
1WASTE WATER COLLECT SYS
1 427,388.07 i
653,008.851
2,019,800.00
337,382.881
1 18230
1WASTE WATER RECLAMATION
i 1,192,413.54
975,419.80
947,450.001
504,411.691
18240
1WAST WATER CUST SERVICE
( 0.00'
0.001
107,450.00 1
9,879.751
1
I
1 18250
1CASA GRANDE LANDFILL
0.001
1,823.001
10,00090
0.001
i 18299
(WASTE WATER CAPITAL PROD
0.001
0.001
31,512,000.001
14,084,374.53 1
Report Total
7,578,847.08
8,146,121.81
43,675,200.00
18,856,773.641
r
/3
Date, 2/2/06
Multi Year Budget to Actual
FunBudget
Unit Title
FY 03-04
Fy
0'-06
Fy 6-06
t
(WATER I
A 480,213.30 4
A tual
6
I
YTD012-31
65204 1800n
ADMINt
3
3 581,549.67'
295,udget750.00
2, 42,775.35
18310
(WATER CONSERVATION 1
187,032.761
268,372.291
341,150.001
42,047.68
18320
(WATER CUSTOMER SERVICE 1
397,171.31 1
383,908.271
393,650.00 1
138,393.421
18330
1WATER LEAK DETECT/CR CONN 1
72,915.601
75,871.331
80,500.001
23,890.21
18340
1WATER PUMPING 1
21,544.131
21,088.981
16,700.00 1
7,983.661
18350
1WATER SOURCE OF SUPPLY 1
4,720,351.97 1
4,242,246.48
4,950,600.00 1
2,582,417.07
18360
1WATER TRANSMISSION/DISTRI 1
1,330,173.661
1,445,646.251
2,823,000.00(
797,211.75
18370
ISO MTN WATERSHED 1
50.001
4,518.591
3,000.001
0.001
18399
1WATER CAPITAL PROJECTS
0.00
0.00
1,948,000.00 1
954,810.83
ReportTotal
10,209,452.73
10,023,201.86
13,852,350.00
6,689,629.17
/3
Date: 272106.
Multi Year Budget to Actual
gel
Budget Unit tIe
A
Ac
05-06
vd350,000.00
FY 05-06
ru
1,1,ludYTD-12-31
7100 0EE
BENEFITS DNTALU
336,678.73
335,861.421
217,820.711
1
13311
(EE BENEFITS RETIREE
( 281,100.951
325,665.431
251,950,001
81,966.121
13312
JEE BENEFITS -UNEMPLOYMENT
17,154,001
8,60200 (
12,000.001
8,786.001
1
3313
JEE BENEFITS -VISION
35,931.101
38,841.401
45,00000 (
17,950.62
3314
JEE BENEFITS -OTHER
9,673.091
27,593771
31,000.tiol
10,096.551
f
Report Total
680,537.87
736,W.02
689,950.00
336,620.001
I
Date: 272706.
Multi Year Budget to Actual
Funddget
Buni
Budget Unit Title
FY -04 FY 04-05
03
FY 05.06
FY 05-06
,GEN
Ac Acta
BUd9105,800.00
{�
YTD 12 339,128.99
7200 13320
SVC -MAIL SERVICES
83,032.671 3,936.65,
1
13321
IGEN SVC -PRINTING SVC
( 177,808.38 ( 185,696.79
162,500.00 I
57,674.26
1
(3322
r
IGEN SVC -PURCHASING SVC
( 115.814.461 109,949.001
108,450.001
43,628.141
1
Report Total
376,655.53 379,582.44
376,750.00
140,431.391
i
Fund Budget Budget Unit Title
Unit
7300 3330 INFORMATION SERVICES
Report Total
Multi Year Budget to Actual
FY 03-04
Actual
718,891.67
718,891.67
FY 04-05
Actual
842,905.61
842,905.61
Date: 2/2/06
FY 05-06 I FY 05-06
Budget YTD -12-31
1,182,400.00 655,847.99
1,182,400.00 655,847.99
Date: 2/2/06
Multi Year'Budget to Actual
udge
Budget Unit Title FY 03-04
tul
tual
76004 133600t t'WORKERS COMP ADMIN I A 273 936.771 A 34-05 426,716.78, B 4606,4get 00.00 q YTD -1 2-31
341,200.86
13361
IWORKERS COMP BENEFITS
Report Total
1, 362, 772.64 I 837, 078.89 I
1,636,709.41 1,263,795.67
17
1,380,000.00 1 417, 919.26 I
1,986,400.00 759,120.12
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