HomeMy WebLinkAboutAGENDA REPORT 2015 0121 CCSA REG ITEM 10J ITEM 10.J.
umr 61oom
oky Council&leafing
MOORPARK CITY COUNCIL Oi3 5
AGENDA REPORT
TO: The Honorable City Council
FROM: Ron Ahlers, Finance Director
By: Irmina Lumbad, Budget and Finance Manager Dye"--
DATE: December 23, 2014 (CC Meeting of January 21, 2015)
SUBJECT: Consider Resolution Amending the Fiscal Year 2014/2015 Budget and
Authorizing the Transfer of General Fund Money to Cover Fiscal Year
2013/2014 Year-End Deficits in Certain Funds for the City's
Landscaping and Lighting Assessment Districts
BACKGROUND
On June 6, 2014, the City Council approved the assessments for the City's Landscaping
and Lighting Districts for fiscal year (FY) 2014/2015. In the staff report accompanying that
action, it was mentioned that certain Assessment District Funds were projected to show a
FY 2013/2014 year-end deficit. Continuing the policy from prior years, the projected FY
2013/2014 deficits were funded in the adopted budget for the succeeding FY 2014/2015. It
was also mentioned in the report that, when the actual FY 2013/2014 year-end figures
were known, staff would present to the City Council, a budget amendment approving
appropriations and fund transfers to "zero-out"the actual deficits.
DISCUSSION
A. Actual FY 2013/2014 Year-End Deficits
Attachment 2 (Pages 1 & 2) is a schedule showing the Fund Activity for the
Assessment District Funds for FY 2013/2014. Certain Funds show a year-end deficit,
summarized as follows:
139
Honorable City Council
January 21, 2015
Page 2
FY 13/14 FY 13/14
Beginning Transfer In Ending
Fund Balance2 Jan-14 Revenue Expenses Balance
2300: Citywide -Street Lighting ($181,851.42) $181,851.42 $306,761.58 $369,270.06 ($62,508.48)
2301: Dist 1 Pecan Ave Tract 2851 1 ($8,398.39) $8,398.39 $11,929.06 $12,434.67 ($505.61)
2305: Dist 5 Pheasant Run Area 1 ($43,221.96) $43,221.96 $29,101.47 $60,617.97 ($31,516.50)
2306: Dist 6 Inglewood Street 1 ($413.87) $413.87 $1,300.07 $1,391.70 ($91.63)
2307: Dist 7 Moorpark Business Park 1 ($812. 72) $812.72 ($6,061.96) $14,014.71 ($20,076.67)
2308: Dist 8 Home Acres Buffer 1 ($16,808.26) $16,808.26 $18,726.47 $28,945.08 ($10,218.61)
2309: Dist 9 Moorpark Industrial Park 1 ($4,236.37) $4,236.37 $1,657.32 $4,555.18 ($2,897.86)
2314: Dist 14 Wilshire Builders 1 ($2,038.17) $2,038.17 $1,605.19 $3,317.04 ($1,711.85)
Total ($257,781.16) $257,781.16 $365,019.20 $494,546.41 ($129,527.21)
Note:
1 Landscaping deficits
2 The aggregate FY13/14 beginning balance total $431,800.84. Funds 2300 (Citywide Landscaping), 2303 (Dist 3
Buttercreek/Peppermill, 2304 (Dist 4 Williams Ranch Road) and 2310 (Dist 10 Mountain Meadows PC_3) posted surplus fund
balances at year end and excluded from this schedule.
B. Proposed Adjustments
During the budget development for FY 2014/15, assessment districts were
projected to have an aggregate def,icit of $223,973.00 and budgeted transfers were
estimated to be as follows:
Transfer to Fund:
2300: Citywide -Street Lighting
2300: Citywide -Landcaping
2301: Dist 1 Pecan Ave Tract 2851
2303: Dist 3 Buttercreek/Peppermi11 1
2304: Dist 4 Williams Ranch Road 1
2305: Dist 5 Pheasant Run Area 1
2306: Dist 6 Inglewood Street1
2307: Dist 7 Moorpark Business Park 1
2308: Dist 8 Home Acres Buffer1
2309: Dist 9 Moorpark Industrial Park 1
2310: Dist 10 Mountain Meadows 1
2314: Dist 14 Wilshire Builders 1
Total
Note:
1 Landscaping deficits
General Fund
$16,463.00
$44,831.00
$5,233.00
$766.00
$0.00
$37,590.00
$574.00
$3,837.00
$9,508.00
$3,605.00
$0.00
$1,566.00
$123,973.00
Transfer from
Total Budget
Gas Tax Deficit
$100,000.00 $116,463.00
$44,831.00
$5,233.00
$766.00
$0.00
$37,590.00
$574.00
$3,837.00
$9,508.00
$3,605.00
$0.00
$1,566.00
$100,000.00 $223,973.00
140
Honorable City Council
January 21, 2015
Page 3
Prior to FY 2011/2012, the street lighting deficit was funded by the Gas Tax Fund,
and the deficits in the various landscaping districts were funded 50-50 by the
General Fund and the Gas Tax Fund. The funding scheme has been modified to
prevent the Gas Tax Fund from incurring a deficit fund balance. The General Fund
now subsidizes lighting district's shortfall and all of the landscaping deficits. In fact,
the FY 2013/2014 aggregate deficit of $431,801 was fully subsidized by the
General Fund. Over the last two years, funds 2606 HUT 2103 and 2610 Traffic
Congestion Relief were closed out and residual funds were consolidated into the
Gas Tax Fund. In FY 2014/2015, the Gas Tax Fund is expected to have a
$222,512 fund balance surplus at the year end.
The actual FY 2013/2014 gap is $94,445.79 less than expected. This will result in
a budgeted savings of $56,954.27 from the General Fund and $37,491.52 from
Gas Tax Fund. This improvement is primarily attributed to the correction of prior
years' revenues from Districts 7 (Moorpark Business Park) and 12 (Carlsberg
Specific Plan Area) and slight savings in water ($6,353.03) and street light energy
costs ($26,083.50). Recall that in December 2013, staff discovered that FY
2012/13 special benefit assessment revenues for Assessment District 84-2 (zones
1 to 12), were not distributed according to the approved levy amounts. District 12
(Carlsberg Specific Plan Area) posted $180,329.83 more than planned. In
addition, manual assessments received from public agencies or utility parcels were
erroneously posted to District 7 (Moorpark Business Park).
Using the modified funding policy, the FY 2013/2014 assessment districts' actual
deficit of $129,527.21 will require the transfers from the General Fund and Gas
Tax as follows:
Transfer FROM
Total Actual
Transfer TO Fund: General Fund Gas Tax Fund Deficit
2300: Citywide -Street Lighting $0.00 $62,508.48 $62,508.48
2300: Citywide -Landcaping $0.00 $0.00 $0.00
2301: Dist 1 Pecan Ave Tract 2851 1 $505.61 $0.00 $505.61
2303: Dist 3 Buttercreek/Pepperrnill 1 $0.00 $0.00 $0.00
2304: Dist 4 Williams Ranch Road 1 $0.00 $0.00 $0.00
2305: Dist 5 Pheasant Run hea 1 $31,516.50 $0.00 $31,516.50
2306: Dist 6 Inglewood Street1 $91.63 $0.00 $91.63
2307: Dist 7 Moorpark Business Park 1 $20,076.67 $0.00 $20,076.67
2308: Dist 8 Horne Acres Buffer 1 $10,218.61 $0.00 $10,218.61
2309: Dist 9 Moorpark Industrial Park1 $2,897.86 $0.00 $2,897.86
2310: Dist 10 Mountain fv1eadows PC-3 $0.00 $0 00 $0.00
2314: Dist 14 Wilshire Builders 1 $1,711.85 $0.00 $1,711.85
Total $67,018.73 $62,508.48 $129,527.21
Note: 1 Landscaping deficits
141
Honorable City Council
January 21, 2015
Page4
C. FY 2014/2015 Projected Deficits
Compared to FY 2013/2014, it is anticipated that the Landscaping and Lighting
Maintenance District Funds will show a higher deficit amount at the end of FY
2014/2015, from $129,527.21 to $334,531.65. Operating costs for Districts 1 to
12 will increase by $195,335 due to utility rate hikes: 5% for electricity and 12%
for water. Moreover, staff assumes the City will accept Districts 20 (Lyon Homes
Tract 5187) and 21 (Shea Homes Tract 5133) and the allocation for personnel
cost and cost plan charges will be based on the Zone/District's size relative to the
total acreage of 147.12.
FY 2014/2015 Estimated Fund Activity chart is presented in Attachment 3 (Pages
1 & 2). The estimated amounts are summarized as follows:
FY14/15 FY14/15
Beginning Transfer In Ending
Fund Balance Jan-2015 Revenues 2 Expenditures Balance
2300: Citywide -Street Lighting ($62,508.48) $62,508.48 $248,517 .00 ($400,000.00) ($151,483.00)
2300: Citywide -Landcaping $18,972.26 $183,640.00 ($304,342.35) ($101,730.09)
2301: Dist 1 Pecan Ave T-2851 ($505.61) $505.61 $9,702.00 ($21,169.00) ($11,467.00)
2303: Dist 3 Buttercreek/Peppermill 1 $710.24 $3,079.00 ($4, 198.00) ($408.76)
2305: Dist 5 Pheasant Run Area 1 ($31,516.50) $31,516.50 $23,340.52 ($68,378.00) ($45,037.48)
2306: Dist 6 Inglewood Street 1 ($91.63) $91.63 $924.00 ($1,687.00) ($763.00)
2307: Dist 7 Moorpark Business Park 1 ($20,076.67) $20,076.67 $11,298.00 ($16,439.00) ($5, 141.00)
2308: Dist 8 Home Acres Buffer 1 ($10,218.61) $10,218.61 $15,242.88 ($27,884.00) ($12,641.12)
2309: Dist 9 Moorpark Industrial Park 1 ($2,897.86) $2,897.86 $1,357.00 ($5,401..00) ($4,044.00)
2314: Dist 14 Wilshire Builders 1 ($1,711.85) $1,711.85 $1,622.80 ($3,439.00) ($1,816.20)
Total ($109,844. 71) $129,527.21 $498, 723.20 ($852,937.35) ($334,531.65)
Total Subsidy Required ($129,527.21)
Note: 1 Landscaping deficits.
2 Revenues reflect FY14/15 approved assessments
The Gas Tax Fund will not have enough fund balance to support the projected FY
2014/2015 year-end deficit. Thus, the $334,531.65 will need to be funded by General
Fund transfers in FY 2015/2016 or further service or cost reductions will need to be
implemented.
FISCAL IMPACT
The attached Resolution amends the FY 2014/2015 budget by revising the appropriated
amounts of the fund transfers to equal the actual FY 2013/2014 year-end deficits. There is
an aggregate appropriation decrease of $250,035.95 as described below:
142
Honorable City Council
January 21, 2015
Page 5
FY 2014/2015 Budget
FY 2013/2014 Actual
Budget Adjustment
Gas Tax Fund
$100,000.00
$62,508.48
($37 ,491.52)
General Fund
$123,973.00
$67,018.73
($56,954.27)
TOTAL
$223,973.00
$129,527.21
($94,445.79)
As stated in this report, combined Gas Tax and TOA Article 8 fund balance will not be
enough to fund the continuing lighting deficits in future years due to other street
expenditures. This will require more funding from the General Fund Reserve unless
assessment revenue is increased or services reduced.
STAFF RECOMMENDATION (Roll Call Vote)
Adopt Resolution No. 2015 -__
Attachments:
1: Resolution
2: FY 2013/2014 Actual Fund Activity
3: FY 2014/2015 Estimated Fund Activity
143
ATTACHMENT 1
RESOLUTION NO. 2015-__
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
MOORPARK, CALIFORNIA, AMENDING THE FISCAL YEAR
2014/2015 BUDGET TO APPROVE APPROPRIATION
ADJUSTMENTS AND FUND TRANSFERS FROM THE
GENERAL FUND (1000) AND GAS TAX FUND (2605) TO
COVER FISCAL YEAR 2013/2014 YEAR-END DEFICITS FOR
CERTAIN ASSESSMENT DISTRICT FUNDS
WHEREAS, on June 6, 2014, the City Council adopted Resolution No. 2014-3295
approving the Engineer's Report; confirming diagram and assessment; and ordering the
continuation of assessments for fiscal year (FY) 2014/2015 for the City Landscaping and
Lighting Maintenance and Assessment Districts (AD); and
WHEREAS, on June 18, 2014, the City Council adopted the Operating and Capital
Improvement Budget for FY 2014/2015, which includes $223,973.00 aggregate transfers
from the General Fund (1000) and Gas Tax Fund (2605), to cover the estimated FY
2013/2014 deficits in certain AD Funds; and
WHEREAS, a staff report has been presented to the City Council summarizing the
actual FY 2013/2014 fund deficits of $129,527.21 in various Assessment District Funds;
and the same report is recommending a decrease in appropriations totaling $94,445.79 -
$56,954.27 in the General Fund and $37,491.52 from the Gas Tax Fund to match the
required fund transfers to eliminate the mentioned deficits; and
WHEREAS, said staff report has been presented to the City Council requesting
fund transfers in the aggregate amount of $129,527.21; and
WHEREAS, Exhibit "A", attached hereto and made a part hereof, describes said
budget amendments and the resultant impact to the budget line items.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MOORPARK DOES
HEREBY RESOLVE AS FOLLOWS:
SECTION 1. A Budget Amendment to reduce appropriations by $94,445.79 -
$56,954.27 from the General Fund and $37,491.52 from the Gas Tax Fund to eliminate
the year-end deficits in certain AD funds, as more particularly described in Exhibit "A", is
hereby approved.
SECTION 2. That a fund transfer in the aggregate amount of $129,527.21 as
particularly described in Exhibit "A", is hereby approved.
SECTION 3. The City Clerk shall certify to the adoption of this resolution and
shall cause a certified resolution to be filed in the book of original resolutions.
144
Resolution No. 2015-
Page 2
PASSED AND ADOPTED this 21st day of January, 2015.
Janice S. Parvin, Mayor
ATTEST:
Maureen Benson, City Clerk
Attachment: Exhibit 'A': Budget Amendment and Fund Transfer Detail
145
Resolution No. 2015-
Page 3
Exhibit A
Budget Amendment for
General Fund to Adjust Transfers
Required to Fund FY 2013/2014 Year-End Deficits
In Certain Assessment District Funds
FY 2014/2015
A. Fund Allocation
Fund/Account No. Fund Description
1000-5500 General Fund
2605-5500 Gas Tax Fund
Amount
($56,954.27)
($37,491.52)
Total ($94,445. 79)
B. Fiscal Year 2014/2015 Budget Appropriation
Budget Number Adopted Budget Budget Change Revised Budget
FROM:
1000-7900-0000-9820 $107,510.00 ($40,491.27) $67,018.73
1000-8900-0000-9820 $16,463.00 ($16,463.00) $0.00
2605-8900-0000-9820 $100,000.00 ($37,491.52) $62,508.48
Total $223,973.00 ($94,445.79) $129,527.21
TO:
2300-3720 (Lighting) $116,463.00 ($53,954.52) $62,508.48
2300-3720 (Landscaping) $44,831.00 ($44,831.00) $0.00
2301-3720 $5,233.00 ($4,727.39) $505.61
2303-3720 $766.00 ($766.00) $0.00
2304-3720 $0.00 $0.00 $0.00
2305-3720 $37,590.00 ($6,073.50) $31,516.50
2306-3720 $574.00 ($482.37) $91.63
2307-3720 $3,837.00 $16,239.67 $20,076.67
2308-3720 $9,508.00 $710.61 $10,218.61
2309-3720 $3,605.00 ($707.14) $2,897.86
2310-3720 $0.00 $0.00 $0.00
2314-3720 $1,566.00 $145.85 $1,711.85
Total $223,973.00 ($94,445.79) $129,527 .21
Exhibit A
146
Resolution No. 2015-
Page 4
C. Appropriation Allocation
To Be Transferred to:
Fund
2300-3720
2301-3720
2305-3720
2306-3720
2307-3720
2308-3720
2309-3720
2314-3720
Total
From
Fund 1000
$0.00
$505.61
$31,516.50
$91.63
$20,076.67
$10,218.61
$2,897.86
$1,711.85
$67,018.73
Approved as to Form: ~ ...AlL,
From
Fund 2605 TOTAL
$62,508.48 $62,508.48
$0.00 $505.61
$0.00 $31,516.50
$0.00 $91.63
$0.00 $20,076.67
$0.00 $10,218.61
$0.00 $2,897.86
$0.00 $1,711.85
$62,508.48 $129,527.21
147
V
MM
o;.Pm ON SQ MN(0001 ss 'HH M000 ON 0N00('0)�OCm)011m') SaromOOOOOOM N MA'. ..--..--'V V 660
E O 00 001 00 00 Nmm 660606066600604 Q mm NN.N NMM
'o C Q 0 n
` Vm n m) M N N
.-u) D m N UV .m 4)V ,,mo.,,,,,/.4 .93 mmN N V V)
m.m mN6 000n0nCm01" mm M m 00 Qm m
O O'0(0 n 0 0 N N n n N N Q 0
/N N N
.m 644
N N g 60 Cl) ) M O ONVl0 NN(ODO0OO V
r 0 N N
C
r W 6 6a
_ m C u)
r
m 100 (MO(r0 mm mmm S 0 S S O S
" T S S S S 4
va m ra 0 m mr a'm 0� � 0 0 0 0 0 0 0 0 0 0
a p " 10 0 o N.m a0 r=ti
0T C ).. O O N 4)0 -
'
a m m LL m N
n
.n. . M . W . . 0.
mm .m Qm pD nm NO NN
W Mo ON
0 0!m-0 O0 m S 4)N rN
0M n M M
N N M M
Pmm19M01 " mmOOOOOOfN 00 Q Pmm
i.e'
UO C N m Nm Om mmmMOO mmP P mm NNN NMM 7m mw Np n.Onmmmr m NN
Nm 60 Om O unV nnmm00VV0
6nnW00ON0 OOnnnnV 4 mX mnN NVm N
co ma Nm 1j m 0 O 0CCION V'm V000m4) 00NNN, NV O Cl) NND 0PY,
O Cr m0 0 0
6 - v M MM 4 `- OOnNVD NNmD00)00N V NN
0
M C 0 0 m
LIJ
. LL
r-..- 000
' _ 0 - . .
VM mM n p0CVU) Vn 00 00'0ti�mm00V ' 0 N- 00‘t
Sm- E mmnM Cl)V()VN Nm 011Nm m- 00pN000)C0000. mm,, O M 000u
.• p.. Nn NO) mNm 0 u) N(') m U) On 00m m1D u)m00)00 NN mm mm u) O 00 M M S
g! ..3
go 0)O) V tO n 0 01.0 m(') M D (17.- 0)NNm m 1p u) m m N 14)�.-V V m m, 0 0 0) O tD(0 ;
n 0- .-0m,, me.,
10 M m O N P .-M M M M O) O) N N m m r f")M
mg m 0) 1�p� M- m 10.- Y N m M On r0 N v 4 (V(V Oi 0)N cV �I
Q' 0. 6 0) N ^ v) 10 27
K
2 W
0 8(DD n -.00,- 0- m m pp CO 0) u)V V O O V N N N N V V 0 �'
E O(0 m0 .-0010)6 nn 00 (')o 00 1000000 10 mm000000 V V 0 0 0
0^ Vm )O NpP I0 4g Mg u)n n Q Qm m M M O O n n m m
0 O O g« N � .- 44N ut ' M m_PC NF0 mOM 0m )O VV Lou,10)0
0m N M00 -.V mP ,C .-M -MMmOC m MM PVuu
C pCO 0 .-uD .- N OP 0 D^ ' .- m m Cl
MN
CO m
A
a�pp�(pp�1pp �PP Q g
.S m V M 1p 1"I(D V m N n m 14)0 m N S N(m')(`m).�1 01 0 CVV 0 n N-m ID O(NO 0 0 0 O r M m m 0 0 S S M
m _ _ _ _
0 66n.6 (p N PI P7 V (7 m m u) O O o(p V('1 a0 4)0 n O n O N N N N N O N u) M 6.- ,-
7- N OMmNO .-Q 0m Om mm (0 V 1 V V m co 0m u)Cmm1�il�im 1On 000) O)mtD
O m m Mm m1D V M'- '-N u700 .-V.. 4)v ^m O 0 .-0m m 1010 MMO 10 88
r C m(QD 6-. V.0)N O N u)N M n m M M m m m m 00 66666 m m M M
d' co f') N 0) n M M N (0(0 -- .- - C')) lm')
z C 0 m co 0 0 0 0 0 •0 0 8 O S S 1
m n m m 0 O O O O O O O O G C
U t
' 0 N O N
CD V 0 N u) MMC u) V V C C M M V V V x. .- 1010 V00 '
a m o m 0 m 01014)0 O 0 0 ' '-000 6 '- M 0(CC 66. 0. 8
It) N N n m O N N O) 0) (CC N N N m m 6 m 60 M M
b y N m n Mm n mm V V mmu)NmmNNm m4) OOm 0)10)
U N M m .--,--m 0) N N m m M M M M m l0 M M
C C .
C.:n m V4 06--4 V 2
N N N N
CM NC- 01 n NCtDp NN ON N 4)N-N. .0. .O. .O. .O. .O. ,O. O "
V V 0 M 0 u)0) m 4) 'N M m m 7. '- 0 0 O .S. .S O
� 2a 8 o 0 0
'mr u)M coo LO
01 m_N _M N ',.0 0 N CO M M O O O O O O O 0 O O
' y WC- OM1 CONN V m ,CON N 000
4' ).- au- mmm 0 �0VO N
N N
LL O 0 V VH
It
> um)m o CO tom.C.-
m 0m </N') ((DDoq) S(M') 0m00(D(D.- m (o(o Sum)Imm um) um) H H H
" .ml N 0)M .-O4 .-4 N 06r-: u)1D 06e. 060060 m OM 0 M.M N N(O fD O O 0
Ff0D Nm Nm(00 (D(p N0 Nm V W000u)M M 00 O)O)MM 0) m
U E 0, OM MN N'- 0o NW MV 4)v V mmN(V 6 6 m m N N O O m CO
" Cl) 'O M n mO 0m m 0 (6.- l')V m 00NN V V da m 050
m
0 N 0�1 N N Or) m CD M M
a70
n m S .S P,n .- '0, F,
r: m n . .
ar S.m f m 82
nm-. m mm m m m m $ s S m
W.
. m ('4 0 00):.- • N-N(p m 0-N m,ls. N r N N O V N,N-.- m m m O V M M M M 10 m
V m N N mV4,22
M M
CC1 POM.- 0.-CDoV mN
'-ua0 N1)N m M 04 N M m V NM
N "N On mrom mmNNmmO 0
O n m m V V 0 M m O M M m m n n O V M m mNNm_ N 0)rVMSN MD pp v0) mmm f� 0OMOm0 NMM
0) 000mN ' C000MM0 OV 0 OOV.V
2, 00 co-M m 6M .- mf -,--
'ID
MmO MM Q V MMm O nu) NNm 0)PP
D mm CD �y $(m+) �n Nv�nn(VVN NN(CCmm0M V n NN
c m 4 m M n n m 0�
0 6 0
LL
S S 8 888 O 8 8 8 88 8 8 8 8
E w 0o 0 0 0 0 0 0 o o cs4) 2u0 0 00QmN
m 0 n o o m m
a W Cam, m O 0) MM N N
a_ =_ _ _
m ❑ N 0- m'- O n N.0)m 1,N m 0- 0-IC'. N N O V n n 6 0) 0)O V M.c7. .(').M.Cl) .0) V.1D .(0.(0.0 .m.(').(•)
C 0 z V;1100. p6p.-• 0)• 7 14)m V 0 0 I- N 0)M 0)Q N M O n 01 01 0 0 0 0 m�0 0 01 01 0 0 0 u I 1 D N QOM
N•V• V m m
W C W u)1+) S M Nm0O MN S 010 OM)W 0Nn Smm Om 04 N,DC0O(M')M m040400ONi MN o10DN NOtN')
mm 0 M 0)A M(� m 00,n N n m t0 N 1�O N-N m 0 0 0 0 m N O M M m m m m M M u) V OV V V m WV
N .-d6r5 M m . M.- e4 0 0) 'n 04010400 M m O 66,-•-44666 O V(0 N N m m0-0-
20-
COm n - O)M N M -m m N V N 0101 m m m m m m m V O N N
mm M 1�n. m o
1- .- '- '- N
V LL
O m u) 01 " O2
CLN
M''.41 M u)u) a V m
m
0
CL.- 0 V
NM O OMJ _. N N a110 ❑M4M M Cd a
D ~ op
m mM
mm _ '.m 'LVV
m mm
4Nu) N " " uu
U rs- 01 OM YaVC.
C N NEHHH Td a. w0) H T COm M 2JQ 4) 4) H m mca IL II' - d m a. o o "3-
co- m m m � o 0)
CC r o Em 16 CI
a< a .,co.SCO o m = mm r ° o
" c � v a n4) anN " v m
m = = t n o o o EN ❑ F _ >
_ p01acco mm0 00 ONd = Mow o
c r
o wOQ o mm ` 0) E 0 EaE yvi wa `
mv E2 o i.m m a .. m
uN casac <0D4) nac2m = I; > > 1- 00 0 2 _I co aowa0z 5
5> >00 'NM V D mm nm m O '- NCNCM u) N 0d0u_ � 60 _ _ _ _ _J 0)X -J 00 000000000 00000 00 0 0 0 00 00 0 0 0 ❑ ❑E ❑ 00
o❑
v
• y y C 0 S N N M V u)u) (On CO m O O N M V_0_00 ,m_m Y O_ N N M .1- 141 CD
LLE U U. 00 00000 O 00 ,1S M .3M MM 2M M S M p MSO pCN') O O(N') m oM .5c43
M 0
M M M M M M M M M MM MM MM MM 1h
Q y a • NNNN N N N N N NN NN NN NN N p N p N p N N p N N p N r N p N r N N 1--"4 N r N .1-'44-148
m V r .- r 0 6 V M M
" C ❑ NN N N N 04010404041 NN N N NN NN N N 6 N N M M 1`) 0 0 0 O N N O O O O O 000 909
0<u_ Q 0 0 W W OV0(� m OVo m m W0 m m m 0 0.0 0 0 0 O 000000000 0 0 0 0 0 0 O
TduCi, \ }\ \§
~~ Mw ;
0g
Z ° ( 0
; 2= 8'
r
amu (
•0 § .• .am .
CO {k =en }k N.
) § � a.
o \
kf =M ca @f $ � (
vou
k � (
!§ f
E 8 §§ ;
� k
▪ x pi
. . . .LL1 §
. . . .
co 4
(0
2 | ( n_ §
� W 'of
co §
4 £ 8 §# !
,-. =
k )
/ k co n_m mo }k k
0
{ 0 o
. .1-, a --
,. °§
�} \ a
coo Loo
7 0,
\ { csiin
# )
. . . .a) . .
»• �� co
m ,% $$
§ ! ;
. §
u.
.8 .8 ( . .
ƒ s±§ h
.2,w :
■
2g/ a q q■ .
^ � § §/ 20
, iE
to
q U � ( . . lei
S.
_i 00
ka 0
- { ±2
;/ 5 §) /
_ ! o% 4 _
#§ 24 }}
/2
)§[ \ (_ \/
A— G; $ 00
��� co o � 149
,, Et e
§2 0
\ /} /az# k
M N
i- o
Z O m 00 O O m O W O M O O O O 40 N n 0 n 0 0 M M W m n O n m W - -M M N N O n M M N N M M n n
W ,- C) m y) 00 ooC0mon o0 00 .- n 0 - 0MO0 V VMC) MOMO V' oommmm W CC) 0 .- V V m W00 C
24i m O 0 0 h W 0 o M 06 60 t--.: 4- O M O M O 0 W W N M W O m .-O n n m m N N M W LL) N N N M M V V
20
a) ' M n CC r-- 0 W COOs� n m m m V V m m M M mW O N NM m N N -.
CO Q)y W O CC V 001W m V O O CDNm 1, 1, ,000r.,1,. .- .- 0 u) CCn m m V V W W
V
a m C ` N6 n Nr.: M V V .- N N N CC h h M M N N N CC W N W W V V c
m M N.
CC') COC O V h .- co h m m N-N .,-
N N N
I-- C C H
CC = uj
C 0 m 0 W W 00 NO W O 0 O 0 co O O o O 0 O O ''I
N , CO 0 0 0 n V 00 .- 0 V N N 0 O O O 0 O O 0 0 O r
CD
2 ! M6 h W n M '- V 066 O O 0 0 0 0 0 O 0 O g
G`
< C V co 0V O CD V .00 ' n W W P-'
O } tf1 )L) N VN .- .-
cO
G. tO LL CC 0 ,- V co
I- a
. ,
m m 00) 0000000M 00 .N.p_ ..V.W _Nh00000'MM00.CN0NO0MMNNO n MM NNM 01,4.--01,4.-- m
C)
00 O O m n m V h 00 0 .- n O .- O O N N'V V M m M O M O V O O m m W W W W 0 .- V V W m mv m 6
C `„, E C').0 N-h tC W n C') 0'i ...: 4
h.4 V O C) O N W W W W N M W O 0) .- O n n m 00 N N M W u)N N N M 044 H
W M O O C') M n OV .p0 N 1, 0 M m m VV� n m m m V V m m M M 0p '.yy� t0 N N m O) N N U
m y V n 404 ,00 W V t....-- m MN U)m N CO.W O O CD N m n N tC 00 .- s-0 n nCC CO n m m V V W W CC
m 0 , - N m � K) W... N N
v - Nin: m .- V� .-VN N N CC h n M M NNU)N 0N 064 V
N CO O V m .- 4 .- M n N.*-- O 0 ,- V CC .- 01, 001,1, ..-.. ..--M VN
C V 1� r N tC N.N.V V v N, �I
7C .- .- p
LL w g
N M m N O O C O n n .- COW 0�0 0 C0 CC)LLO N-N--0.-0 0 0 0 0 0 0 0 N N 0) 0 MO 000 000 a
CD m U))') M' 0 0 0 0 M MO M. ..- 0 0 0 0 V M M W m 0 0 0 0 i C O W 0 0 0 0 W W.-
- O - O 000
00 000
aO « VNVWmnOV . 0 NW WV 4N664466464066666000 WO 606 066 C ONN NNM MNV mW m NOOmmVO 0 0 VVNNO 0 ^
m 9 NO COV - - W Vm _. CC (N
M M tf)tf)M M t[) W
> C W O O vM V N.- m .-W M y Wm CC V C `n.. W W N N N N
m a co N .- VV v CC) vs.
v'.1“..2 `.' N- 1,. .,-.-M
m C)
Z >[ v w
W .2
on 0 CC 0 0 0 0 0 0 0 00 MO OM O O CC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N 0 N O 0 0 0 0 0 0 0
00 OM 0m0.0000 0 0 00 00 00 W 0 0 W W 0 0 0 000 000000 0 00 000 000 .
H OV O 7 o m o D C 1,-.: 6 V ui N 0 C 66666464 .- O .. 60066 0 F.- 6
OO0 600 E
WW w C' V 04- 60) .- 1-. 0 WM WO VW WN .- mm ,- ,- .-o m m 44nn4 V
8 Ca OM . NV .- CMV WV WV VM N4CCVVmmWOM N N
OV .--f, VWm W nW Mi ,- n NMMMMNNh N N CnN0
WWW W d�
IMI
O O Ns- CO .- N V m co co W .- 4- .- O) T .- .- V V
C. V M N .- M N N M M O O '^
m x C- o
w a
.n
WO W N O O N O MI, MCD NW 0 CC 0 n U)U) M M m O m 0 0 0 0 0 0 0 0 m m M O mo 0 0 0 O O O c
m V O W O M 0 0 0 tC 00 VW W O) O O)O M m m m m m O m O W O tC 0 0 0 0 V V W 0 WO 000 000
O 061-.: 6060r-: 6 04 , t Oi 46664460666600666000 N- N- 0 CO o 606 OOO
N V O '- 0 n W C) m .- n W N tC O n M M N N W W N- n O O V V M M
y ONNn OMWV OM VN NN MO M M N N N N m ) O O v v 0 O
0 > .- co" O CO C') CO V U) V0)n o)0 C') M N- n M P) V V CC) C V V W CO 3
m .-co C) tC M N M 0 W W CC LEI -
re C7 0 n n n
0
0 0 0000 0 0 0 000000 0 0 0 0 S
O O 000 .0 O 0 0 000000 O 0 Cr 0
m O o 6666 0 0 o 666666
O O O O
Q O O 900 0 00000 O
mm 0 0 0 0 N W O 0 N N O O
C h n V4 to-m .- .-tC U) Ui
('CC) N N
CV W O Mr-. .- CQ. W CC CC 0 0 0 0 O O 0 O 0 0
h V V' Win WO OW MWM 0 O 0 0 0 0 0 0 0 0
M O O CO p) co CO On) CC .. O 0 O O o 0 o 0 O O
V CC CC CC) 0 N W CON- N-
0
N N
m ›. 4...
C LL ` ` " CO M N O N N •- •-
i
'>. o 0 O W N O O N O 00 WO NW OM 00 M M W 0) O 0 0 0 0 W W M CO 0 0 0
O O O O M O O CC tC 0 0 mo mo O m O W W m m m CA W C) 0 0 0 V V m CO 0 0 0
F
J n O N 0) O O) M O m 40 N n m 40 Cl)N N W W m m n n 666000 m O O O
0- V 0 O n W V O) N m 46 r... 6 O CC N N N N m m n n
0 N n O M M V MN NM NN M W M W W N N h n m m N N O 0
E CC W n
m M m W M W M tC , V n V .- C-co co N N V V M M
W N VW M N .- .- m CO n CD W co Cr)
Q N N- h h
C1 OW V n V W O M mi, -0 NO N N O 0 t!) to 0 0 m m W O N- m W .- .- n n V V CA n W M (NC'))') M n n
6) V N W V M N W m N WO WW MW O N O V W W M M M m M O W O m O O O O M M CC U) .-.- V V W C) 0)0)
C y to Ni Er, O O CO W Oi .-W m n N6 V tO O W C-C- W W W M6 O N M n n W W V V V W M N N N C') C7 V V
C u)O n O V CC W - M m n _ N N U)m 0 CCCC W n V n m CO V V V V CC) 4)) V V MW N N m m N N
0) U) m hN W tC , u)V 0 NW OW nn W W CN C
N .- OOO NN V V V CC CAN- C)C) V VOW
w .... =O,^ NW M m 0 O N OM VO V ,- ..- 00001, O N c' n h CV N V V 0 to CC N WWV V
9 m 0 ,-
CO v CC M N VV `-- 00 N V W N W m m m 0 0 NV NV V VN
O C
CCIQ " V
N = C- C- .- 1- .- .-
O V-
? Cn N N >O C
yy u-)m N C M W t
O..O ' M M < CO Y CC
oy om .3 63 g U MO < n 0 o n m c
'O W 0O - co MM GO- Y U U CO N N In M CC Y U
JQ C [OW-
N EN•. i- IL m0m. d N m 0 CC IL 0:,
G O COhM t0C 0 M m 22 C
9- . to F-F- m m m m c".* m!` o o 1---- -.- N e 0 O m N W F f- `� m m S
m0 N af6i ami = QQ , c n a m m 1- 8 a ~ GG 0o t$ i I a) ay) Na) m
cf to
Fla
C') Q Q a C C C •D CO m N N- a tn M N N CC) y „,a, co
C N H - -0- m D D 7 to C 2 2 Cn'O 5 W 1C) to W tom CC m m O '±'
N O N
Z;W >2 S w w --cc= m U c c U ° c = F=N= �H H EE p 2 S N > >
a �conndmmA araaia � 3 Nyy �_ m Da 'oEE c m o00 � '� ° d
..o o, a3 u `Diuz- mm " 82E0. op 2.-Tac o mm Eoo 00 ° -c m m = .- m a10) =
m V N c 2 m -.. = _ = y m m p 2`z QU = 5 F- 00 z00 2 J 0 G. Sa to dU 2
11- 1;:u.> P c a Nn to m.a a C _�0 . . > o_ o_ C- _N ri V CC ro is n co co rn 0 N , N .- r) E V vim rc
Cp N N C') V CC CC W n CO m .c N N N CO N m N N N N
m pJ J 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 000 0 0 0 0 000 0 0 0 0 -./02 O S O Ott 0
O
O C A. V
2 m > C 00 C- N N M V CC tC Wt, W 0) 00 C- N M V N WW r,- WW 0 - O N N 7„ M V - tC
,,, 00 0000000 00 00 C- C -C .-- - .- .- .- - a
0215 0 M M M M M M M M M mm mm mm C') M M "R C') .g M s C7 0 ,C„9 M M M .gf') G CN') -. CN") p CN') CN') CN+) mem
M 0 N o
o Cyn Q N N N N N N N N N NN NN NN N N N O N O N O N N p N N N p N f. N p N F., N N 1- N N f. N N- 1,
N N fN- F F N- I- My� 0 N N NCCNNNNNNNNN7rNN 7 O "N0 00OQ O
01 ,-,-
8;M 0.0
07 Q VV VVVCCVv vV VV CV VVVv VVCnOhnCOO - M1 A hPr nC.O0Qu
000000000 00 00 00 000= 00° 0000 0000000000 O 0 000 m'9 4 Q
M N 0
F O
W N O aCO N U CO 0 0 PI
ro
2 a A Q N 00 Oo o 0
Ua ° N ti r
Q m c A 0
Q a w ~ `�
e
C e
W N o 0
a . cc , -111
N :33 ,r, o O g
�` 3
N N
O C ) V N
CL
H ,�, 1
Ue co co o o m 0
g 41-
0
v 0 o w
C �'
co d � o o � oti a
q O N n C. CO
CO 9 .0° n N
l ti q
LL c ~ t9 Q
To
O 0 0 O N 9
y e a o 0 o m
> > o 0 0 o m7.
i .° m
m C r ry
O W1 2 "
O ON
O ` O O I0
O 0�0 O ti F I N
W :p Q
O C y
mc a of
m w ai R
ax
SS V3 6!
O
O O O O n
j o o o O w
C SRO
O >
F- N M
co
C r:
LL
C
O o O %
, N 0 O O 8
t4 N O O O
O 0 2
C N N
h
C a O O
o O N
J a O'ti
O
p 4 d U at
..
Q >-u. C LL N Oi
F
O a
O O
Q J co O at
N
W 00S
4
i
y 0o co O O O
UV
o -cc
O o w
N C d p o o O
A C N N n 00
m 0 00
sr O C m Q O
N 0 N
o LL
LC
0. O y U O
N N C [0 N
N m -1 m d
C F Y a W CI U
alJQ G m C
a a o
C C F0. `) N
tO V) .c 10 O
a W ,,, Q a m
C 00 o O d
O >,o) uo
�o c > as
N (p
Y ..O F- n W S m
R U N CO
Q 'C} g N
CL D II
K-LL O 2 0 o
2• w•aU M ;1 O ..
LL E U 0 u_ c, O0 O f
O N Q N1- N F
N N=
y C Q O O O O
04LL Q o 00 0� 151