FY 2012-13 Budget Adjustments - Second Year Revise City & SDWD staff reportSPECIAL JOINT MEETING
CITY OF ENCINITAS
SAN DIEGUITO WATER DISTRICT
AGENDA REPORT
Meeting Date: June 20, 2012
TO: City Council
VIA: Gus Vina, City Manager
FROM: Paul Bussey, Finance Department
Teri Shoemaker, Finance Manager
Contributions from All Departme
SUBJECT:
Approval of Fiscal Year (FY) 2012 -13 Operating Budget ( "Second Year Revise ") and Capital
Improvement Program with Appropriations for FY2012 -13.
BACKGROUND:
The City of Encinitas and San Dieguito Water District adopt a Two -Year Operating Budget and
Six-Year Financial Plan/Capital Improvement Program for all funds. Presented for your
consideration are the adjustments to the FY2012 -13 annual Operating and Capital Improvement
Program budgets.
On May 16, 2012, staff presented recommendations for the FY2012 -13 Operating Budget ( "Second
Year Revise") and adjustments to the FY2012 -13 appropriations for the Capital Improvement
Program budget. Council requested several adjustments to the proposed budget which staff has
responded to in this staff report.
The purpose of this report is the provide Council with an overview of the budget and give final
consideration to the FY2012 -13 Operating and Capital Improvement Program budgets. A
resolution to establish the FY2012 -13 appropriation limit and a resolution to dissolve the Special
Projects Fund are also included for Council action.
ANALYSIS:
The Second Year Revise includes modifications to the originally adopted budget for FY2012 -13.
The revised budget is balanced and maintains all of the Council directed reserves at target levels.
Last printed 6/12/2012 4:25:00 PM
06/20/2012 ITEM #J1 1
Per Council direction, staff has removed the operating expenses for one traffic deputy previously
funded through North County Transit District (NCTD) subsidy. This results in a reduction of
General Fund expenditure costs of $226,500. The request for a Communications
Specialist/Officer position has also been removed from the proposed budget, reducing General
Fund operating expenditures by an additional $160,206.
At the May 23, 2012 City'Council meeting, the Council discussed various alternatives to
providing improved fire and EMT services to the Olivenhain community. After discussion, the
Council gave direction to staff for an alternative that staff is now estimating to cost
approximately $700,000. It is recommended that the first year funding be made available from
the cost savings of $226,500 from the NCTD traffic deputy and the $160,206 from the
Communications Specialist/Officer position along with the original staff recommendation of
$322,000. Further analysis will be necessary during the next two year budget process to
determine projected costs needed to maintain this service level in future budget years.
There is a minor change to the Classification Maintenance Project results reported in the staff
report dated May 16, 2012. The Parks and Recreation department has withdrawn their request to
review the current title and job description for Recreation Center Manager at this time. Human
Resources found the current title of Recreation Center Manager continues to be adequate for the
level and nature of work currently assigned to incumbents of the classification. Therefore, the
request for the title change to Recreation Manager is withdrawn from the 2011 -2012
Classification Maintenance Project findings. There is no fiscal impact for this change.
The number of employees is measured in full -time equivalent (F.T.E.) units. One F.T.E. equates
to 2,080 work hours per year; a half -time employee working 1,040 hours per year counts as 0.5
F.T.E. There are currently 237.15 approved F.T.E.'s. The City Manager is recommending a
consolidation of the Engineering and Public Works department which results in the elimination
of 1.0 F.T.E. for a Department Director position. The proposed FY2012 -13 F.T.E. units would
decrease to 236.15 and this also results in a personnel cost savings of $221,916 as previously
reported in the May 16, 2012 staff report.
As part of the budget approval process, the City's appropriation limit for FY2012 -13 has also been
included for Council approval. Prior to each fiscal year, City Council is required to adopt by
resolution the Appropriation Limit (GANN) for the upcoming fiscal year. The appropriation
limitation imposed by Proposition 4 and modified by Proposition 111 creates a restriction on the
amount of revenue which can be appropriated in any fiscal year. The revenues which are subject to
the limitation are those considered "proceeds of taxes." The basis for calculating the limit began in
fiscal year 1978 -79 and is adjusted annually based on population and inflation growth factors.
During any fiscal year, the City may not appropriate any proceeds of taxes it receives in excess of
its established limit. The appropriation limit for FY2012 -13 is set at $89,137,256. The City's
appropriations subject to the limit are well below the approved appropriations limit as demonstrated
in Attachment B.
Last printed 6/12/2012 4:25:00 PM
06/20/2012 ITEM #J1 2
As discussed in the May 16, 20.12 agenda report, staff is also recommending that Council rescind
Resolution No. 2006 -35 which was originally set up to segregate certain capital project funding
sources into a restricted fund. The specified restrictions contained in the resolution have been
satisfied. Therefore, Attachment C contains Resolution No. 2012 -30 to rescind and dissolve the
Special Projects Fund.
FISCAL AND STAFF IMPACTS
The fiscal impacts are shown in the attachments to the resolutions for each fund.
RECOMMENDATION:
Staff recommends that Council adopt City of Encinitas Resolution No. 201245 and San
Dieguito Water District Resolution No. 2012 -08, approving the FY2012 -13 Operating Budget
and Capital Improvement Program Appropriations; adopt City of Encinitas Resolution No. 2012-
46, Establishing the Fiscal Year 2012 -13 Appropriations Limit; and adopt Resolution No. 2012-
30 To Rescind Resolution No.2006 -35 and Dissolve the Special Projects Fund.
ATTACHMENTS:
Attachment A: Authorizing Resolutions for City of Encinitas and San Dieguito Water District
Resolution No. 2012 -45 City of Encinitas: Approval of Fiscal Year 2012 -13 Operating Budget
and Capital Improvement Program Appropriations with accompanying Schedule A
Resolution No. 2012 -08 San Dieguito Water District: Approval of Fiscal Year 2012 -13
Operating Budget and Capital Improvement Program Appropriations with accompanying
Schedule A
Attachment B: Resolution No. 2012 -46, Determining and Adopting the Appropriation Limit for
Fiscal Year 2012 -13
Attachment C: Resolution No. 2012 -30, Rescind Resolution No. 2006 -35 and Dissolve the
Special Projects Fund
Attachment D: PowerPoint Summary
Last printed 6/13/2012 10:19:00 AM
06/20/2012 ITEM #J1 3
RESOLUTION NO. 2012-45
A RESOLUTION OF THE CITY OF ENCINITAS CITY COUNCIL
ADOPTING THE FISCAL YEAR 2012 -13 OPERATING BUDGET AND
FISCAL YEAR 2012 -13 CAPITAL IMPROVEMENT PROGRAM
APPROPRIATIONS
WHEREAS, each year the City Council adopts an Operating Budget for revenues and
expenditures for the City of Encinitas for the upcoming year; and
WHEREAS, each year the City Council adopts a Capital Improvement Program with
appropriations for the upcoming year•, and
WHEREAS, the City Council desires to make provision for a level of service
commensurate with the needs of the City; and
WHEREAS, the City Council has reviewed the proposed Fiscal Year 2012 -13 Operating
Budget, and
WHEREAS, the City Council has reviewed the proposed Fiscal Year 2012 -13 Capital
Improvement Program Budget.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Encinitas
does hereby adopt the Annual Operating Budget for Fiscal Year 2012 -13 as summarized by
Schedule A attached hereto, and
BE IT FURTHER RESOLVED that the City Council of the City of Encinitas does hereby
adopt the Capital Improvement Program Budget for Fiscal Year 2012 -13 as summarized by
Schedule A.
PASSED AND ADOPTED at a special joint meeting of the City Council of the City of
Encinitas and the Board of Directors of the San Dieguito Water District on the 20th day of June,
2012, by the following vote, to wit:
AYES:
NAYS:
ABSENT:
ABSTAIN:
Jerome Stocks, Mayor
ATTEST:
Kathy Hollywood, City Clerk
06/20/2012 ITEM #J1 4
RESOLUTION NO. 2012-08
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE SAN
DIEGUITO WATER DISTRICT ADOPTING THE FISCAL YEAR
2012 -13 OPERATING BUDGET AND FISCAL YEAR 2012 -13
CAPITAL IMPROVEMENT PROGRAM APPROPRIATIONS
WHEREAS, each year the Board of Directors adopts an Operating Budget for revenues
and expenditures for the San Dieguito Water District for the upcoming year; and
WHEREAS, each year the Board of Directors adopts a Capital Improvement Program
with appropriations for the upcoming year; and
WHEREAS, the Board of Directors desires to make provision for a level of service
commensurate with the needs of the City; and
WHEREAS, the Board of Directors has reviewed the proposed Fiscal Year 2012 -13
Operating Budget, and
WHEREAS, the Board of Directors has reviewed the proposed Fiscal Year 2012 -13
Capital Improvement Program Budget.
NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of the San
Dieguito Water District does hereby adopt the Annual Operating Budget for Fiscal Year 2012-
13 as summarized by Schedule A attache ere o, an
BE IT FURTHER RESOLVED that the Board of Directors of the San Dieguito Water
District does hereby adopt the Capital Improvement Program Budget for Fiscal Year 2012 -13
as summarized by Schedule A.
PASSED AND ADOPTED at a special joint meeting of the City Council of the City of
Encinitas and the Board of Directors of the San Dieguito Water District on the 20th day of
June, 2012, by the following vote, to wit:
AYES:
NAYS:
ABSENT:
ABSTAIN:
Kristin Gaspar, President
ATTEST:
Gus Vina, Secretary to the Board
06/20/2012 ITEM #J1 5
Schedule A
Attachment to Resolutions No. 2012 -45 City of Encinitas and No. 2012 -08 San Dieguito Water
District Page 1 of 2
Budget Summery Schedule A: Proposed Revised FY201243
q} ( (3} (4) (fi( ( j
Adjusted Intemd Into and lne bmd Ind C lifit Adjusted
Fund Revenue Approved Transfers Transers Transfers Transfers Year Projected
no now SsMos Capita Summary Fund Balance
Baloeme Projections Expenditures • Operating
T FUNDS
General
101
15,982,848
52,477,922
49,884,087
98,520
51,856
($879,161) (1,100,748)
0
(2,229,696)
211,409
13,753,152
3,003,449
Self- Insurance (601)
113
2,792,040
1,072,486
1,706,077
845,000
0
0
0
0 0
0
0
Special Projects Fund
Jr Lifeguard Program Fund (572)
119
135
0
27,282
0
158,877
0
158,877
0
0
0
0 0
0 0
0
92,138
27,282
308,212
Recreation Programs (572)
146
216,074
1,238,581
1,144,443
0
0
335,747
83,618
0
0
TRANSPORTATION FUNDS
201
31,692
1,697,467
0
(990,059)
0
0
(732,936)
(25,528)
12,164
Gas Tax
Federal Capital Grants (223)
202
0
791,964
0
0
0
0
0
0
(791,954)
(231,750)
0
0
0
204,633
State Capital Grants
203
204,633
231,750
0
0
0
0
0
0
(1,377,064)
62,936
(359,469)
Transnet Prop A Sales Tax (211)
204
(422,405)
1,440,000
335,747
83,618
0
0
0
0
162
2,398
Federal MA Grants (224)
Coastal Zone Management Fund (212)
205
210
2,236
574,603
162
243,818
0
268,607
0
0
0
0
(24,789)
549,814
GRANT FUNDS
Sr Nutrition Grant Fund
221
296
84,000
126,143
46,539
0
0
0
0
( 98+244)
4,396
0
4,682
Comm Devel Block Grant (CDBG)
222
0
296,231
199,987
0
0
0
0
0
606,897
Affordable Housing (253)
Encinitas Housing Au" (551652)
225
226
606,897
77,991
0
1,1,191,7W
1,233,398 6
0
0
0
0
0
(35,696 6)
0
42,295
0
FAME Entitlement
227
228
0
518,648
335,747
179,392
335,747
83,618
0
0
0
0
0
0
0
(26,250)
89,524
608,172
Govemmental/Educallon Access (213)
Recyd gSolid Waste/HHW (214)
229
1,417,141
406,000
488,027
0
0
0
0
0
(82,027)
(4,576)
1,335,114
94,489
Asset Forfelfure (215)
261
99,065
517
5,093
0
0
0
0
0
0
0
0
State Law Enforcement Grant (202)
262
0
100,000
100,000
0
0
0
0
0
0
Federal Law Enforcement Grant (228)
263
0
10,000
10,000
0
DEVELOPMENT IMPACT FUNDS
0
0
0
0
0
76,187
98,779
Park Improvement fees
231
234
22,592
38,603
76,187
203,838
0
0
0
(100,000)
(100,000)
3,838
42,441
Park Acquisition Fees (232)
232
27,272
48,275
0
0
0
0
(50,000)
(1,725)
25,547
Food Control Fees (2�)
0
0
0
0
(127,500)
98,528
2,073,461
Traffic Mitigation Fees (233)
233
1,976,933
224,028
0
0
0
0
(15,000)
(1,185)
4,507
Open Space
235
5,692
13,815
0
0
0
00
00
3,5240
7,040
Recreational Trails
236
3,524
0
3,524
18,272
0
0
(18,272)
Community Facilities
237
32
p
D
0
0
0
32
6,481
In lieu Curb Gutter Sidewalks (251)
238
6,449
0
0
0
0
0
2,513
508,319
In Lieu Underground Utilities (252)
239
505,806
2,513
0
0
131,019
437,675
RTCIP- Reglonal Arterial System (234)
306,586
139,584
t 300
0
(39,584}
0
0
0
0
Firs Mitigation Fees (238)
242
MUNICIPAL IMPROVEMENT DISTRICTS
0
0
0
0
(2,433)
133,818
Village Park MID (293)
290
136,051
33,319
35,752
0
0
0
Ville" Road MID (291)
291
235,083
21,764
39,343
17,162
29,990
0
0
0
0
9,
.
Cerro Swat MID (292)
EndrulasLightinglCitywide
292
295
247,460
238,527
1,171,285
1,249,432
0
0
0
(28,800)
0
(106,947)
(4,978)
131,580
5,072
ro Park (294)
296
10,050
11,039
16,017
0
D
0
0
0
�c
0
123,175
1,371,058
c .c,�e a� �, nictriN
297
1.241,883
671,411
548,236
:a-
- My
H ens ne,
WEIR 479
06/20/2012 ITEM #J1 6
Schedule A
Attachment to Resolutions No, 2012 -45 City of Encinitas and No. 2012 -08 San Dieguito Water
District Page 2 of 2
Budget Summary Sdtedule k Proposed Revlaed FY2O12.13
(t)
521
(Z)
(3)
(4)
WerWnd
In (bdund
Inlarbtnd
In (terfuna
CUrrad
MOW
Opera6ons
522
Fund
F
Revem�
ed
Approved
Transfers
Tranaiara
Transfers
Transfers
Year
Projected
Capital Replacement
523
Balartcs
Projectlons
Ezpera flu
0p�9
Otlrer
Debt Suvh a
Capital
Summery
Fund Balance
Capital Expansion
894
562,718
0
0
0
0
0
0
(+3u xmary)?
1 +2+9)
FUND NAME (FUND NO.)
525
July 1, 2012
678,000
60%000
0
0
0
0
(443,409)
5,809,605
ENCItITAS PUBLIC FINANCING AUTHORITY
6,253,014
2,938,612
3,382,081
0
0
3,979,161
0
0
0
Dad service (301)
321
0
135,000
4ti114t61
0
0
0
3,979,161
0
0
0
TOTAL DEBT SERVICE FUNDS
534
0
135,000
4,114,161
0
0
0
0
1,052,226
1,066,882
(712774)
1,066,682
5,460,830
2,164,143
CARDIFF SANITARY DIVISION FUNDS
501
744,779
4,580,170
2,901,267
0
0
0
(1,K1q
(20,266)
724,513
Operations (511)
502
3,336,338
0
2,533,101
0
0
(664,904)
1,693,169
(1,504,836)
1,831,502
Capital Replacement (512)
539
418,735
0
0
0
0
0
0
51,255
241,814
Capital Expansion (513)
503
190,559
51,255
154%936
0
0
664,904
0
0
0
Debt Service (511)
504
0
30,000
694,904
0
0
0
0
0
1,228 766
Rate Stabiaa0on 511
506
1,228,766
0
0
0
0
0
0
(1,473,847)
4,026, 6
Tnw r:snRINnS
5,500,443
4,661,425
6,135272
ENCINITAS SANITARY DIVISION FUNDS
521
461,088
2,858,272
1,583,304
0
0
0
(1,34%230)
(65,262)
395,826
Opera6ons
522
2,963,184
0
1,798,117
0
0
0
1,340,230
(458,547)
2,504,631
Capital Replacement
523
1,922,942
80,400
0
0
0
0
0
80,400
2,003,342
Capital Expansion
894
562,718
0
0
0
0
0
0
0
905.800
Rate Stabilization 521
525
905,800
678,000
60%000
0
0
0
0
(443,409)
5,809,605
TOTAL ESD FUNDS
6,253,014
2,938,612
3,382,081
0
0
SAN DIEGt8TO WATER DISTRICT FUNDS
531
2,005,590
15,111,061
11,046,786
0
(95,000)
(1,753,150)
11
(2, 6,908)
97,217
2,102,807
Operations
Capital Replacement (534
534
6,173,604
50,000
1,815,000
0
0
0
0
1,052,226
1,066,882
(712774)
1,066,682
5,460,830
2,164,143
Rate stabilization (531)
535
1,097,461
0
0
0
0
0
1,753,150
0
0
Debt Service Fund (534)
536
537
0
0
0
450,000
1,753,150
500,000
0
50,000
0
0
0
Recycled Water (531)
1)
539
418,735
0
125,000
0
45,000
0
(80,x)
338,735
Fleet Replacement
9695
1 611.061
154%936
0
0
0
0
371,125
10066,515
TOTAL SDWD FUNDS
AFFORDABLE HOUSING STOCK
0
0
0
0
",818
440,676
Pacific Rnes Condorninlums
561
403,860
233,789
196,973
_ _ --
-
..
n
n
7Ret6
4110.976
INTERNAL SERVICE FUNDS
616
0
984,957
984,951
0
0
0
0
0
0
WasierraterSupport(611)
692
0
528,152
528,152
0
0
0
0
0
0
Fleet Maintenance (621)
693
496,376
73,000
278,000
0
0
0
0
(205,000)
291,376
Vehicle Replacement (622)
Machinery/Equipment Replacement (623)
894
562,718
185,000
207,000
0
0
0
0
(22,000)
540,718
430,789
Fire Apparatus lacement 624
695
352,789
678,000
60%000
0
0
0
0
0
0
78,000
(149,000)
1'26283
INTERNAL SERVICE FUNDS
1,411,883
2,449109
2,598,109
0
0
TOTALS ALL FUNDS 504,143 90,700276 89,28023 0 0 0 (4,64244) (3,266,489) 47,141,664
06/20/2012 ITEM #J1 7
RESOLUTION NO. 2012 -46
A RESOLUTION OF THE CITY OF ENCINITAS DETERMINING AND
ADOPTING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2012-
13 IN ACCORDANCE WITH ARTICLE XIII -B OF THE
CONSTITUTION OF THE STATE OF CALIFORNIA
WHEREAS, each year the City of Encinitas City Council is required under Section 7910
of Chapter 1205 of the California State Statutes of 1980 to establish an appropriations' limit by
resolution; and
WHEREAS, the City Council desires to make provision for a level of service
commensurate with the needs of the City; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Encinitas
does, hereby, adopt the appropriations' limit for Fiscal Year 2012 -13 at $89,137,256, and as
summarized by the schedule attached hereto.
PASSED AND ADOPTED at a meeting of the City Council on the 20th day of June,
2012, by the following vote, to wit:
AYES:
NAYS:
ABSENT:
ABSTAIN:
Jerome Stocks, Mayor
ATTEST:
Kathy Hollywood, City Clerk
06/20/2012 ITEM #J1 8
City of Encinitas
Schedule of Annual Appropriation Limitation
For Fiscal Year 2012 -2013
Fiscal year 2011 -2012 appropriation limit, adopted
A. Per Capita Cost of Living adjustment
B. Population adjustment
Change Factor (A x B)
Increase in appropriation limit
Fiscal year 2012 -2013 appropriation limit
Projected Revenues from Proceeds of Taxes
Remaining appropriation capacity
Percentage under Appropriation Limitation
1.0377
1.0087
1.0467
3,976,985
Attachment B
$ 85,160,271
$ 89,137,256
$ 50,601,623
$ 38,535,633
43.23%
Article XIIIB of the California Constitution, more commonly known as the Annual
Appropriation Limitation or "Gann Limit ", specifies the amount of allowable revenue the City
of Encinitas can appropriate from the proceeds of taxes. In accordance with Proposition 111 and
SB 88 (Chapter 60 -90) the Appropriation Limitation is calculated utilizing a format based on the
percentage of growth in California Per Capita Income and County population. The City's
Appropriations Subject to the Limit are well below the approved Appropriations Limit. (The
San Dieguito Water District is excluded from the Gann Appropriation Limitation per Resolution
No. 90 -12.) As part of the City's annual audit, an independent accounting firm reviews the
calculations for compliance.
06/20/2012 ITEM #J1 9
RESOLUTION NO. 2012-30
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
DECLARING ITS INTENT TO OFFICIALLY RESCIND RESOLUTION No. 2006 -35, A
RESOLUTION WHICH ORIGINALLY DECLARED THE CITY'S INTENTION TO
SEGREGATE CERTAIN CAPITAL PROJECT FUNDING SOURCES IN A SPECIAL
RESTRICTED CITY FUND FOR ACCOUNTING AND CAPITAL PROJECT FUNDING
PURPOSES
WHEREAS, Resolution No. 2006 -35 was passed, approved, and adopted by the City
Council of the City of Encinitas on the 23`a day of August, 2006,
WHEREAS, Resolution No. 2006 -35 required that all funds specified under that
Resolution, including interest earned thereon, be maintained in a special restricted fund, and that
their use should be restricted to the funding of three (3) designated capital projects,
WHEREAS, since that date, all of the specified restrictions contained in that Resolution
have been continuously satisfied,
WHEREAS, Section 3 Changes on the Restrictions contained herein. of Resolution
No. 2006 -35 states that: "Any changes to the use restrictions created herein must be made via
City Council action rescinding this Resolution and further directing the use and disposition of the
existing fund balances at the time."
WHEREAS, The City Council of the City of Encinitas now desires and intends to
officially rescind Resolution No. 2006 -35.
NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED BY THE
CITY COUNCIL OF THE CITY OF ENCINITAS AS FOLLOWS:
Section I. Declaration of Intent — the City Council hereby declares its intent to
officially rescind, in its entirety, all of the actions taken in the adoption of Resolution No. 2006-
35.
Section 2. Changes to the Restrictions contained in Resolution No. 2006 -35 — the
City Council hereby directs that all remaining existing fund balances in the special restricted
fund (Fund #119) be transferred to the City's General Fund (Fund #101), and that all existing
capital appropriations related to the monies be maintained consistent with the capital projects to
which they are currently assigned. Any remaining unappropriated fund balance shall be
designated, at the earliest possible opportunity, to one of the two remaining capital projects
originally designated in Resolution No. 2006 -35. The assignment of that remaining fund balance
is entirely at the discretion of the City Council.
Section 3. Future changes to the resulting capital appropriations created under
Resolution No. 2012 -30 — Upon the transfer of the remaining monies (either appropriated or
unappropriated) to the City's General Fund (Fund #101), the City Council shall henceforth
06/20/2012 ITEM #J1 10
direct, at its sole discretion, the assignment of these funds for whatsoever purpose as they may
see fit.
Section 4. Effective Date — This Resolution shall take effect upon adoption. The
transfer of the remaining funds and related appropriations shall take place no later than June 30,
2012.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Encinitas
this 20th day of June, 2012 by the following vote to wit:
AYES:
NAYS:
ABSENT:
ABSTAIN:
Jerome Stocks
Mayor, City of Encinitas
ATTEST:
Kathy Hollywood
City Clerk, City of Encinitas
06/20/2012 ITEM #J1 11
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